About this Budget Paper
Purpose and Scope
Budget Paper No. 3 Budget Estimates illustrates the financial and service delivery performance of
general government sector agencies. The objectives of this paper are to:

support and explain appropriations from the Consolidated Fund

meet the requirement under s. 27AA (2)(c) of the Public Finance and Audit Act 1983 to provide
‘information about the results and services and total expenses of each service group’

support transparency and accountability by reporting against planned performance from the
previous Budget, and explaining how resources have been allocated in the current Budget.
The scope of this Budget Paper extends to the general government sector and only includes
agencies that are material within the sector. Budget Paper No. 2, Budget Statement, includes an
overview of agency classifications by sector and a glossary.
Budget Paper No. 3 for 2013-14 covers agency service and financial performance. A Budgetrelated paper, the NSW 2021 Performance Report, reports on the progress of clusters in
implementing the measures and meeting the goals and targets of NSW 2021 and other result
indicators.
Specific agency performance information will continue to be available from other sources such as
agency websites, annual reports and the Productivity Commission’s Report on Government Services.
Cluster and Appropriation Arrangements
Clusters are groups of aligned entities, but a cluster is not a legal or reporting entity. Individual
agencies are separate legal entities that must prepare financial and annual reports.
The cluster arrangement aims to improve government services and outcomes for the community
by:

pursuing common objectives across agencies

better integrating services

helping to allocate resources to high-priority areas.
In the 2011-12 Budget, the Government implemented a new approach to appropriations,
whereby Coordinating Ministers for each cluster receive an appropriation for the principal
department. With the support of Portfolio Ministers and the Director-General of each principal
Budget Estimates 2013-14
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About this Budget Paper
department, the Coordinating Ministers then allocate resources to agencies within the cluster
through grant funding.
The Legislature, along with a number of smaller agencies classified as special offices, continue to
be funded through separate appropriations to maintain their independence from government.
Entities that receive an appropriation
Crown Finance Entity
Judicial Commission of New South Wales
Department of Attorney General and Justice
Ministry of Health
Department of Education and Communities
New South Wales Electoral Commission
Department of Family and Community Services
NSW Treasury
Department of Finance and Services
Ombudsman’s Office
Department of Planning and Infrastructure
Office of the Director of Public Prosecutions
Department of Premier and Cabinet
Police Integrity Commission
Department of Trade and Investment,
Public Service Commission
Regional Infrastructure and Services
Independent Commission Against Corruption
The Legislature
Transport for NSW
Independent Pricing and Regulatory Tribunal
Cluster and Agency Disclosures
This Budget Paper is structured into chapters by cluster. Each chapter begins with an overview of
total expenses and capital expenditure for each service group by agency within the cluster. This is
followed by commentary on the cluster’s introduction, services and budget highlights for 201314. There is separate commentary for independent agencies.
The information for each agency generally includes service group and financial statements,
although not all sections are relevant to each agency.
Financial statements are on an accrual basis and are in line with Australian Accounting Standards
and a Financial Reporting Code issued by Treasury. The presentation of operating statements
focuses on total expenses and total revenues, with appropriations being treated the same as
revenues.
Structure of Budget Paper No. 3
The presentation of information within each chapter is explained below.
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Budget Estimates 2013-14
About this Budget Paper
Commentary for clusters and independent agencies
Section
Description
Introduction
This describes the role, main activities and responsibilities of the
cluster or independent office, and the NSW 2021 goals it is working
toward.
Services
These are the key services the cluster provides.
2013-14 Budget
These are the significant new and ongoing initiatives of the cluster or
Highlights
independent office for 2013-14. For further detail on capital projects,
see Budget Paper No. 4 Infrastructure Statement.
Service group statements
Section
Description
Service Description
This details the services and activities that are linked together under
the service group. They are described by the client group they serve,
common cost drivers or other service measures.
Service Measures
These are indicators of how efficiently the agency delivers its
services, and of the quality, volume, access and timeliness of its
service delivery.
Employees
The number of staff engaged on services provided by the service
group. These figures represent an estimate of annual average
staffing, including temporary and short-term casual staffing,
expressed on a full-time equivalent (FTE) basis.
Expenses
These are the aggregate expenses for a service group, with
significant items of particular public interest listed.
Capital Expenditure
This is the agency’s planned expenditure on property, plant and
equipment purchases for the service group.
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About this Budget Paper
Financial Statements
Section
Description
Operating Statement
This lists the major categories of expenses and revenues for each
agency.
Balance Sheet
This details the agency’s assets and liabilities.
Cash Flow Statement
This details the cash impacts of agency activities, including the cash
appropriations sourced from whole-of-government revenues.
Changes to Reporting Entities
A number of changes since the last Budget affect reporting in this Budget Paper.
Entity
Change
Building Insurers’ Guarantee
This entity will be transferred from the Treasury cluster to the
Corporation
Finance and Services cluster effective from 1 July 2013.
Government Property NSW
Government Property NSW was known as the State Property Authority
prior to 12 December 2012.
Hawkesbury-Nepean Catchment
This entity absorbed the functions of Sydney Metropolitan Catchment
Management Authority
Management Authority on 19 October 2012.
Long Service Corporation
The Long Service Corporation was transferred from the Finance and
Services cluster to the Treasury cluster on 12 September 2012.
Ministry of Health
The Cancer Institute of NSW was established as a pillar within
NSW Health in accordance with the Cancer Institute (NSW)
Amendment Act 2012, which was assented to on 29 October 2012
and commenced on 31 March 2013.
Murray Catchment Management
As a result of the abolition of the Lower Murray-Darling Catchment
Authority
Management Authority, the assets, rights and liabilities of that
authority were transferred to the Western Catchment Management
Authority and the Murray Catchment Management Authority on 19
October 2012.
NSW Self Insurance Corporation
The NSW Self Insurance Corporation will be transferred from the
Treasury cluster to the Finance and Services cluster effective from
1 July 2013.
Ports Assets Ministerial Holding
The Port Assets Ministerial Holding Corporation was established on
Corporation
26 November 2012 in the Treasury cluster.
Safety, Return to Work and Support
The Safety, Return to Work and Support Division was known as the
Division
Compensation Authorities Staff Division prior to 1 August 2012.
UrbanGrowth NSW Development
The UrbanGrowth NSW Development Corporation was known as the
Corporation
Sydney Metropolitan Development Authority prior to 1 January 2013.
Western Catchment Management
As a result of the abolition of the Lower Murray-Darling Catchment
Authority
Management Authority, the assets, rights and liabilities of that
authority were transferred to the Western Catchment Management
Authority and the Murray Catchment Management Authority on
19 October 2012.
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About this Budget Paper
Notes
Figures in tables, charts and text have been rounded. Discrepancies between totals and the sum
of components reflect rounding. Percentages are based on the underlying unrounded amounts.
Unless otherwise indicated, the data source for tables and charts is NSW Treasury.
One billion equals one thousand million.
n.a. means data is not available. N/A means not applicable.
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