Appendix E: Classification of agencies
The financial activities of all governments are measured using the Government Finance Statistics
(GFS) framework.1 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 each NSW
Government entity under one of three sectors:
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general government
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public trading enterprise
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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.
Although there are differences between NSW Treasury and GFS terminology, 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 represents the scope of the Budget.
Sector
Agencies in this sector generally operate under the Financial Management
Framework and carry out policy, regulatory and service delivery functions. This
sector includes agencies such as the Ministry of Health, Department of Education
and Communities, NSW Police Force, Rental Bond Board and Independent Pricing
and Regulatory Tribunal.
‘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 drive the efficient commercial
practices of private sector businesses. They generally pay dividends and taxequivalent payments to the general government sector. These agencies include
State-owned corporations such as energy transmission and distribution corporations
and the Sydney Water 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 the New South Wales Land and Housing Corporation, which
receive substantial grants from the general government sector to provide these
services.
‘Public non-financial corporation sector’ is the GFS term for this sector.
Public Financial
These agencies are involved in financial services and generally operate under the
Enterprise Sector
Commercial Policy Framework. They include the Treasury Corporation and Lifetime
Care and Support Authority of New South Wales.
‘Public 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 2012-13
E-1
The following table lists all material entities controlled by the NSW Government and the sectors
under which they are classified. Other smaller entities that are not material to the Budget are not
consolidated or listed in the Budget Papers.
Classification of agencies by sector
General
Government
Sector
Aboriginal Housing Office
A.C.N. 156 211 906 Pty Ltd (Light Rail and Monorail)
Art Gallery of New South Wales
Ausgrid
Australian Museum
Barangaroo Delivery Authority
Building Insurers’ Guarantee Corporation
Cancer Institute NSW
Catchment Management Authorities
Centennial Park and Moore Park Trust
City West Housing Pty Limited
Cobbora Holding Company Pty Ltd
Community Relations Commission of New South Wales
Compensation Authorities Staff Division
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 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
Environment Protection Authority
Eraring Energy
Essential Energy
Fair Trading Administration Corporation
Fire and Rescue NSW
First Australian Mortgage Acceptance Corporation (FANMAC) Trust
Forests NSW
Health Care Complaints Commission
Historic Houses Trust of New South Wales
Home Care Service of New South Wales
Home Purchase Assistance Fund
Hunter Development Corporation
Hunter Water Corporation
Independent Commission Against Corruption
Independent Liquor and Gaming Authority
E-2
Public Trading Public Financial
Enterprise
Enterprise
Sector
Sector
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Budget Statement 2012-13
General
Government
Sector
Independent Pricing and Regulatory Tribunal
Independent Transport Safety Regulator
Information and Privacy Commission
Infrastructure NSW
Judicial Commission of New South Wales
Landcom
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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
Mental Health Commission
Minister Administering the Environmental Planning and Assessment
Act
Ministry for Police and Emergency Services
Ministry of Health
Motor Accidents Authority of New South Wales
Museum of Applied Arts and Sciences
Newcastle Port Corporation
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
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
Police Integrity Commission
Port Kembla Port Corporation
Public Service Commission
Public Transport Ticketing Corporation
Rail Corporation New South Wales
Rental Bond Board
Residual Business Management Corporation
Roads and Maritime Services
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
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Budget Statement 2012-13
Public Trading Public Financial
Enterprise
Enterprise
Sector
Sector
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E-3
General
Government
Sector
Sydney Catchment Authority
Sydney Cricket and Sports Ground Trust
Sydney Ferries
Sydney Harbour Foreshore Authority
Sydney Metro
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 for NSW
Venues NSW
Waste Assets Management Corporation
Water Administration Ministerial Corporation
Western Sydney Parklands Trust
WorkCover Authority
Workers’ Compensation (Dust Diseases) Board
Zoological Parks Board
E-4
Public Trading Public Financial
Enterprise
Enterprise
Sector
Sector
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Budget Statement 2012-13