State budget 2021-22 Departmental financial statements

The financial reports for each department assist assessments of forecast financial performance and use of the parliamentary authority for resources.The total resources made available to a department are applied to three uses:- provision of outputs;- asset investment; or- payments on behalf of the State.The financial statements are presented in the format consistent with Australian Accounting Standards. Controlled and administered items are presented in separate statements.Administered items are those resources over which a department does not exercise direct control. Authority is provided through an appropriation for payments made on behalf of the State.The following tables are available for each department:- controlled items statements;- comprehensive operating statement- balance sheet- cash flow statement; and- statement of changes in equity- administered items statement; and- payments on behalf of the State (where applicable).