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Glossary

Accrual accounting is a system of accounting in which revenues and expenses are recorded as they are earned and incurred, not necessarily when cash is received or paid.

dB[A] decibel range that discounts very high and very low frequencies outside the range of human hearing.

Discretionary grants are payments where the portfolio minister or paying agency has discretion in determining whether or not a particular applicant receives funding and may or may not impose conditions in return for the grant.

Human Factors is the systemic analysis of people in their living and working environments. It applies the disciplines of engineering, ergonomics, psychology, and physiological medicine to improve safety and efficiency through the reduction and management of human error at the personal and organisational level.

Market-testing involves the assessment of proposals from public and private sector enterprises for the delivery of services.

Non-ongoing employee is an Australian Public Service employee who is not an ongoing employee.

Ongoing employee is a person engaged as an ongoing Australian Public Service employee under subsection 22(2)(a) of the Public Service Act 1999.

Outcomes are the results, impacts or consequences of actions by the Commonwealth on the Australian community.

Outputs are the goods or services produced by agencies on behalf of the Government for external organisations or individuals. Outputs include goods and services produced for other areas of Government external to an agency.

Purchaser/provider arrangements are arrangements under which the outputs of one agency are purchased by another agency to contribute to outcomes.