Appendix B: Classification of Agencies
The financial activities of all governments are measured under the Government Finance Statistics
framework1 (GFS). All entities controlled by governments are classified into sectors according to
the nature of their activities and funding arrangements.
For financial reporting and policy framework purposes, NSW Treasury classifies its Government
entities under one of three sectors:

general government

public trading enterprise or

public financial enterprise.
Together these sectors make up the Total State Sector. This is not a GFS term but it is used to
describe the scope of all Government activities.
There are terminology differences between NSW Treasury and GFS but the same classification
regime applies. The nature of each sector as it relates to NSW Government entities is as follows.
General Government
The general government sector equates to the scope of the Budget.
Sector
Agencies in this sector generally operate under the Financial Management
Framework, and undertake policy, regulatory and service delivery functions. This
sector includes agencies such as Department of Health, Department of Education
and Communities, NSW Police Force and Independent Pricing and Regulatory
Tribunal.
These agencies were previously grouped under budget dependent or non-budget
dependent sub-sectors to distinguish those which received an appropriation.
However with the implementation of new appropriation arrangements to support
strategic and budget planning for a cluster, these groupings are less relevant.
The general government sector is also the GFS term for this sector.
Public Trading
Agencies in this sector are either commercial or non-commercial.
Enterprise Sector
Commercial enterprises generally operate under the Commercial Policy Framework,
which aims to replicate disciplines and incentives that lead private sector
businesses towards efficient commercial practices. They generally pay dividends
and tax equivalent payments to the general government sector. These agencies
include state owned corporations such as energy transmission and distribution
corporations and the Sydney and Hunter Water Corporations.
Non-commercial enterprises address important social objectives and levy charges
for services to client groups on a subsidised basis. These include Rail Corporation
New South Wales and New South Wales Land and Housing Corporation, which
receive substantial grants from the general government sector to provide these
services.
The public non-financial corporation sector is the GFS term for this sector.
1
Australian Bureau of Statistics, Australian System of Government Finance Statistics: Concepts, Sources and
Methods, Cat No 5514.0, ABS, Canberra, 2005.
Budget Statement 2011-12
B-1
Public Financial
These agencies are involved in financial services and generally operate under the
Enterprise Sector
Commercial Policy Framework. These enterprises include Treasury Corporation and
Lifetime Care and Support Authority of New South Wales.
The public financial corporation sector is the GFS term for this sector.
The following table lists all material entities controlled by the NSW Government and the sector
in which they are classified. There are other smaller entities that are not material to the budget
and as such are not consolidated or listed in budget papers.
Classification of agencies by sector
General
Government
Agencies
Aboriginal Housing Office
Art Gallery of New South Wales Trust
Ausgrid
Australian Museum Trust
Barangaroo Delivery Authority
Cancer Institute NSW
Casino, Liquor and Gaming Control Authority
Catchment Management Authorities
Centennial Park and Moore Park Trust
City West Housing Pty Limited
Cobbora Holding Company Pty Ltd
Community Relations Commission
Compensation Authorities Staff Division
Country Rail Infrastructure Authority
Crown Finance Entity
Delta Electricity
Department of Attorney General and Justice
Department of Education and Communities
Department of Family and Community Services
Department of Finance and Services
Department of Health
Department of Planning and Infrastructure
Department of Premier and Cabinet
Department of Rural Fire Service
Department of Trade and Investment, Regional Infrastructure and
Services
Department of Transport
Destination NSW
Electricity Tariff Equalisation Ministerial Corporation
Endeavour Energy
Environmental Trust
Eraring Energy
Essential Energy
Fair Trading Administration Corporation
FANMAC Trusts
Fire and Rescue NSW
Forests NSW
Health Care Complaints Commission
B-2
Public Trading
Enterprises
Public Financial
Enterprises





































Budget Statement 2011-12
General
Government
Agencies
Historic Houses Trust of New South Wales
Home Care Service of New South Wales
Home Purchase Assistance Fund
Hunter Development Corporation
Hunter Region Sporting Venues Authority
Hunter Water Corporation
Illawarra Venues Authority
Independent Commission Against Corruption
Independent Pricing and Regulatory Tribunal
Independent Transport Safety Regulator
Information and Privacy Commission
Infrastructure NSW
Judicial Commission of New South Wales
Landcom




Legal Aid Commission of New South Wales
Liability Management Ministerial Corporation
Lifetime Care and Support Authority of New South Wales
Long Service Corporation
Luna Park Reserve Trust
Macquarie Generation
Maritime Authority of NSW
Minister Administering the Environmental Planning and Assessment
Act
Ministry for Police and Emergency Services
Motor Accidents Authority of New South Wales
Natural Resources Commission
New South Wales Crime Commission
New South Wales Electoral Commission
New South Wales Film and Television Office
New South Wales Land and Housing Corporation
New South Wales Rural Assistance Authority
New South Wales Treasury Corporation
Newcastle Port Corporation
NSW Businesslink Pty Limited
NSW Food Authority
NSW Police Force
NSW Self Insurance Corporation
NSW Trustee and Guardian
Office of the Board of Studies
Office of the Director of Public Prosecutions
Office of Transport Safety Investigations
Ombudsman’s Office
Parramatta Stadium Trust
Police Integrity Commission
Port Kembla Port Corporation
Public Service Commission
Public Transport Ticketing Corporation
Rail Corporation New South Wales
Redfern-Waterloo Authority
Rental Bond Board
Residual Business Management Corporation
Roads and Traffic Authority of New South Wales


Budget Statement 2011-12
Public Trading
Enterprises
Public Financial
Enterprises













































B-3
General
Government
Agencies
Royal Botanic Gardens and Domain Trust
State Emergency Service
State Library of New South Wales
State Property Authority
State Records Authority
State Transit Authority of New South Wales
State Water Corporation
Superannuation Administration Corporation
Sydney Catchment Authority
Sydney Cricket and Sports Ground Trust
Sydney Ferries
Sydney Harbour Foreshore Authority
Sydney Metropolitan Development Authority
Sydney Olympic Park Authority
Sydney Opera House Trust
Sydney Ports Corporation
Sydney Water Corporation
Teacher Housing Authority of New South Wales
The Audit Office of New South Wales
The Legislature
The Treasury
TransGrid
Transport Construction Authority
Trustees of the Museum of Applied Arts and Sciences
Waste Assets Management Corporation
Water Administration Ministerial Corporation
Western Sydney Parklands Trust
WorkCover Authority
Workers’ Compensation (Dust Diseases) Board
Zoological Parks Board
B-4
Public Trading
Enterprises
Public Financial
Enterprises






























Budget Statement 2011-12