I N D E X
A
B
Accrual Uniform Presentation
Framework
Balance Sheet
8-1
Budget scope
1-27
Comparison to accrual based
accounting reports
8-6
Concepts of government finance
statistics (GFS)
8-2
Departure from GFS principles
1-15
(also known as Statement of Financial Position)
Accrual uniform presentation
framework tables
Concepts
Management
8-26
1-24, 8-3
xvii, 4-1
1-26
Sectorial classifications
8-6
Budget Balancing Assistance
3-22, 7-3
(also known as Transitional Assistance)
Accrual Uniform Presentation
Framework Tables
Factors affecting Budget outcomes
5-18
Budget Result
i, 1-8
8-19
General government sector expenses by
function
8-38
(also known as net lending / (borrowing))
General government sector taxes
8-38
Budget estimate for 2002-03
Loan council reporting requirements
8-39
Factors affecting Budget outcomes
5-14
NSW public sector balance sheets
8-26
Forward estimates
1-10
NSW public sector cash flow
statements
8-32
NSW public sector operating statements
8-20
Non-financial public sector
Agriculture, Forestry and Fishing
Asset Acquisitions
2-32
x, 1-12
Budget estimates for 2002-03
1-12
By policy area
2-13
Factors affecting Budget outcomes
5-17
Private provision of infrastructure
PTE sector
Revised estimates for 2001-02
8-40
PTE sector
Revised estimates for 2001-02
Sensitivity to alternative economic
scenarios
AAS31 financial statements
1-8, 1-19
5-12
Cash Flow Statement
Accrual uniform presentation
framework tables
Concepts
1-17
8-32
1-24, 8-5
8-8
1-21
Cash Result
PTE sector
Australian Accounting Standard 31 (AAS31)
Departure from Australian Accounting
Standards
8-19
8-12, 8-16
C
Historical Series
Comparison to GFS
1-8
1-16
v, 1-18
8-12, 8-17
1-24
1-25
Classification of agencies - See also
Budget Paper 3
C-1
A-1
Commonwealth Grants - See Revenue
Australian Economy - See Economic Situation and
Outlook
Budget Statement 2002-03
i-1
I N D E X
Commonwealth-State Financial
Arrangements
Employment
7-2
Commonwealth Grants Commission
2002 Update of State Relativities
7-8
Intergovernmental Agreement
7-2
National tax reform
7-2
7-4
Vertical fiscal imbalance
Concessions
Gross state product
5-5, 5-9
Interest rates
5-8, 5-11
Risk factors
Horizontal Fiscal Equalisation - See Horizontal
Fiscal Equalisation
2002 Treasurers' Conference
5-5, 5-9
5-2
State final demand
5-5, 5-9
Wages
5-5, 5-9
Education
2-22
Electricity Tariff Equalisation Fund
3-20
7-11
6-1, B-27
By function
Concepts
Detailed estimates
6-6
Employment - See Economy
6-1
B-27
Environmental Protection
Consumer Price Index - See Economy
Expenditures - See Service Delivery
Contingent Liabilities - See Liabilities
Expenses
2-35
vi, 1-11
Budget estimates for 2002-03
Contracts and Conveyances Duty - See Taxation
Revenue
Credit Rating
By policy area - See Service Delivery
Capital expenditure - See Assets Acquisitions
vi, 1-2
D
Debt Management
1-11
Factors affecting Budget outcomes
5-15
Forward estimates
1-13
PTE sector
8-16
Revised estimates for 2001-02
1-20
4-18
F
Dividends - See Revenue
Fines - See Revenue
E
Economic Situation and Outlook
First Home Owners Scheme
Australian economy
5-8
International economy
5-8
Medium term outlook
5-11
NSW economy
Recent performance
Economy
Consumer Price Index
i-2
3-16, 3-23, 7-3
xix, 5-2
Fiscal Principles - See Fiscal Strategy
Fiscal Strategy
iii, 1-1
5-8
5-3
General Government Debt Elimination
Act 1995
v, 1-2
Position and outlook
i, 1-1
xix, 5-1
Statement
5-5, 5-9
Targets and principles
1-2
1-6, 3-7
Budget Statement 2002-03
I N D E X
Financial impact
7-3
G
Gambling Taxes - See Taxation Revenue
Government Finance Statistics
- See Accrual Uniform Presentation Framework
General Government
Agencies - See also Budget Paper 3
Asset acquisitions
C-1
Balance sheet
1-15
Budget Result
i, 1-8
Cash flow statement
1-17
Cash result
Guaranteed Minimum Amount
vi, 1-11, 1-13,
1-20
H
v, 4-11
Health
i, 4-1
Net interest expense
4-13
Net worth
Revenues
3-28, 4-2
7-11
Cross subsidy to other States
7-13
Review of Commonwealth-State
funding
7-14
2-31
I
Infrastructure - See Asset Acquisitions
Insurance Liabilities - See Liabilities
Insurance Management
4-18
3-22
5-18
Inter-governmental Financial Relations
- See Commonwealth-State Financial Arrangements
GMA - See Guaranteed Minimum Amount
Goods and Services Tax
7-2
Commonwealth grants
3-22
- See Commonwealth-State Financial Arrangements
Budget Statement 2002-03
4-8
Horizontal Fiscal Equalisation
Housing and Water
- See General Government
Factors affecting Budget outcomes
2-13
HIH Insurance Group
xiv, 1-9, 1-12,
1-19, 3-1
General Government Sector
General Purpose Payments
7-2
5-18
1-13
1-10, 1-22
General Government Debt Elimination Act 1995 See Fiscal Strategy
General Government Liability
Management Fund
Factors affecting Budget outcomes
v, 1-6
Net financial liabilities
Operating statement
Gross State Product - See Economy
4-5
Fiscal targets
Net debt
Grants and Contributions - See Revenue
1-16, 1-18
Cost of servicing major financial
liabilities
Expenses
GST - See Goods and Services Tax
x, 1-12, 1-21
International Economy - See Economic Situation and
Outlook
Interest Expense - See Net Debt
i-3
I N D E X
Investment Income - See Revenue
Non-financial Corporation Sector - See PTE Sector
L
Non-financial Public Sector
Land Tax - See Taxation Revenue
Net lending / (borrowing)
8-19
Net operating balance
8-18
Law and Order - See Public Order and Safety
O
Liabilities
Contingent liabilities
Operating Revenues - See Revenue
5-17
Cost of servicing major financial
liabilities
4-5
Operating Statement
Insurance liabilities
4-8
Net financial liabilities
i, 4-1
Public liability issues
4-10
Superannuation liabilities
4-5
Unfunded insurance liabilities
4-9
Unfunded superannuation liabilities
Concepts
8-20
1-23, 8-3
Other Economic Services, Mining,
Energy and Construction
2-40
Other Purposes Portfolio
2-42
P
Payroll Tax - See Taxation Revenue
8-39
M
Medical Negligence Insurance
Accrual uniform presentation
framework tables
4-14
Licences - See Revenue
Loan Council Reporting Requirements
1-10, 1-22
Police - See Public Order and Safety
4-8
Policy Priorities - See Service Delivery
Motor Vehicle Tax - See Taxation Revenue
Public Authorities (Financial
Arrangements) Act 1987
N
Net Debt
Net interest expense
PTE sector
Net Financial Liabilities
v, 4-11
Public Liability - See Liabilities
4-13
4-4, 4-7
i, 4-1
PTE sector
4-4, 4-6
State sector
4-4
Public Order and Safety
NSW Economy - See Economic Situation and Outlook
2-25
Public Trading Enterprise (PTE) Sector
8-8
(also known as Public Non-financial Corporation Sector)
Capital investment
8-8
Cash result
Net Lending / (borrowing) - See Budget Result
i-4
4-17
8-12, 8-17
General government equity
8-11
Expenses
8-16
Net lending / (borrowing)
8-12, 8-16
Budget Statement 2002-03
I N D E X
Net operating balance
Operating statement
Revenues
8-14
8-12, 8-14
Specific Purpose Payments
Factors affecting Budget outcomes
3-24
5-18
8-15
Stamp Duties - See Taxation Revenue
R
Recreation and Culture
Regional NSW
2-38
2-3, 5-4
State Final Demand - See Economy
Statement of Financial Position - See Balance Sheet
- See also Budget Highlights for Regional and Rural
New South Wales
Revenue
Social Security and Welfare
xiv, 3-1
Commonwealth grants
3-22, 5-18
Dividends
3-24, 5-19
Factors affecting Budget outcomes
5-18
Fines
3-26
Goods and Services Tax - See Goods and Services
Tax
Grants and contributions
3-29
Investment income
3-28
Licences
3-26
Operating revenues
3-27
PTE sector
8-15
Royalties
3-27
Sale of goods and services
Tax equivalents
S
Sale of Goods and Services - See Revenue
Expenses by policy area
Strategic objectives
2001-02 expenses and asset
acquisitions
2002-03 expenses and asset
acquisitions
Budget Statement 2002-03
SPP's - See Specific Purpose Payments
Superannuation
Factors affecting Budget outcomes
5-16
Funding plan
4-17
General Government Liability
Management Fund
4-2
Liabilities
4-5
Trustee
4-18
Unfunded Liabilities
4-14
T
Tax Equivalents - See Revenue
3-28
3-24, 5-19
Taxation - See Taxation Revenue
Service Delivery
2-17
vi, 2-1
Tax Expenditure
6-1, B-1
By function
6-5
By type of tax
6-4
Concepts
6-1
Detailed estimates
B-1
Tax Policy Measures
xiv, 3-2
2-11
2-2
Tax Restraint
3-7
2-7
Taxation Revenue
2-9
3-12
Contracts and conveyances duty
3-15
Gambling taxes
3-20
Land tax
3-19
i-5
I N D E X
Motor vehicle taxation
3-19
Payroll tax
3-19
Stamp duties
3-18
Total State revenue
xv, 3-12
TMF - See Treasury Managed Fund
Transport
2-28
Transitional Assistance - See Budget Balancing
Assistance
Treasurer's Advance
5-16
Treasury Managed Fund
4-8
U
Unfunded Insurance Liabilities - See Liabilities
Unfunded Superannuation Liabilities - See Liabilities
Uniform Presentation Framework
- See Accrual Uniform Presentation Framework
V
Vertical Fiscal Imbalance
- See Commonwealth-State Financial Arrangements
W
Wages
General - See Economy
Factors affecting Budget outcomes
i-6
5-16
Budget Statement 2002-03