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For the purpose of this GS, the following terms have the meanings attributed below: …
General Government Sector (GGS) – Defined in AASB 1049 (Appendix A) and the ABS GFS Manual. …
‘Machinery of Government’ (MOG) change – A MOG change refers to a restructure of existing government arrangements in the public sector that may involve the reallocation or reorganisation of government functions, responsibilities and resources between …
abolishing government departments and/or government-controlled statutory bodies; …
creating new government departments and/or government-controlled statutory bodies; …
merging/amalgamating one or more government departments or government-controlled statutory bodies; and/or …
moving functions between government departments and/or government-controlled statutory bodies. …
MOG changes may occur at any time, often with little or no notice; however, significant MOG changes usually occur immediately following an election when a new government announces its new ministry and any new administrative arrangements. Changes may also …
Public Corporations (and quasi-corporations) – The terms ‘Public Corporation’ and ‘quasi-corporation’ are defined in AASB 1049 (Appendix 1) and the ABS GFS Manual. Public Corporations are typically categorised into Public Financial Corporations (PFC) and …