Glossary
Accrual accounting -
recognition of economic events and other transactions involving revenues, expenses, assets, liabilities and equity as they occur, rather than when the flow of cash occurs.Accrual output budgeting
- a system of budgeting that focuses on the delivery of outputs by agencies to meet the Government's priorities, within a financial framework based on full accrual accounting.Accrued expenses
- those expenses which are incurred in the current year, but may not be paid until the following year, such as electricity and telephone costs. Accrued expenses are included in the financial statements.Activity
- the work performed to produce outputs.Administered items
- assets, liabilities, revenues and expenses that an agency administers on behalf of the Government, but over which the agency does not exercise direct control.Amortisation
- the systematic allocation of the depreciable amount of an intangible asset over its estimated useful life. For the QPS, this includes the depreciable amount resulting from software developed assets.ANPR
- Automatic Number Plate Recognition technology is an investigative tool which has proven its value overseas in homicide, drug, traffic and burglary investigations and prosecutions as well as identifying unregistered or stolen vehicles. ANPR software, in combination with closed circuit television camera networks enables investigators to pin-point vehicles travelling on any road within the network, at any time.Appropriation
- the vehicle by which Parliament approves expenditure of monies from the Consolidated Fund. Appropriation is the process whereby Parliament gives approval to the Treasurer to issue funds to agencies during the Budget year as the State's contribution to:- the delivery of agreed outputs
- items administered on behalf of the Government
- adjusting the Government's equity holding in that agency.
Assets
- physical and non-physical items of value that an agency owns and/or controls, and that are used in the delivery of services. Examples for the QPS include buildings and motor vehicles.Australian Accounting Standard AAS29 Financial Reporting by Government Departments
– the accounting standard that specifies the general purpose financial reporting requirements for the QPS and other State Government agencies.Australian National Victim Image Library (ANVIL)
- a Taskforce Argos initiated national database capable of storing, searching and analysing images of child exploitation seized by all Australian law enforcement agencies.Balance sheet
- a report outlining the assets, liabilities and equity (net worth or net assets) of the QPS at a specified date.Below 299 in 2009 campaign
- a joint initiative between the QPS, Queensland Government and the Courier Mail, to try and reduce the road toll by keeping it below 299 in 2009.Budget
- the State Government’s priorities and plans for the year, expressed in terms of financial and nonfinancial performance information. It is also used to describe the funding, which may be received from various sources, to expend on QPS activities for the financial year.Building Safer Communities Action Teams (BSCATs)
- the QPS is the lead agency in the establishment of community crime prevention teams. These teams comprise local stakeholders including councils, police, other government agencies, non-government agencies, community groups and community members. BSCATs address the causes of crime and anti-social behaviour.Capital
- a term used to refer to the stock of assets, including property, plant and equipment, intangible assets and inventories, that an agency owns and/or controls and uses in the delivery of services.Cash flow statement
- a financial statement that reports the inflows and outflows of cash for a particular period for the operating, investing and financing activities undertaken by the QPS. Clandestine drug laboratory - a clandestine drug laboratory (clan lab) is an illicit operation involving a combination of apparatus and chemicals that have been or could be used in the manufacture of dangerous drugs. The most prevalent drug produced in clandestine laboratories in Queensland is methylamphetamine.Client Service System (CSS)
- a program used by the Service to record client service issues including complaints and favourable reports.Conducted Energy Devices
- a hand held neuro-muscular disruption device capable of incapacitating a person through the application of an electrical current.Consolidated fund
- the whole-of-Government operating fund into which administered funds collected by the QPS are paid.Contingent assets and liabilities
- items which are not recognised in the balance sheet because they cannot be measured reliably or because there is a degree of uncertainty as to whether they will be realised.Controlled items
- assets, liabilities, revenue and expenses that are directly controlled by the QPS, in that they relate directly to the QPS's operational objectives.Coordinated Response to Young People at Risk (CRYPAR) Program
- a whole-of-Government early intervention/prevention initiative which aims to intervene early with young people who are 'at risk' of involvement in the Juvenile Justice system.CPTED
- Crime Prevention Through Environmental Design - a program which offers training for local councils and community groups on ways to reduce crime, including graffiti offences, through changes to the urban environment.Depreciation
- the periodic allocation of the cost of physical assets, representing the amount of the asset consumed during a particular period of time.Employee entitlements
- benefits that employees accrue during their employment, such as annual and long service leave.Equity
- the surplus of assets over liabilities which represents the QPS' net worth.Expenses
- the full accrual cost of delivering services to the community reported in the income statement. Controlled expenses include costs such as employee costs, supplies and services, grant expenses, and noncash costs such as depreciation. Administered expenses generally relate to activities over which the QPS does not exercise control.Financial statements
- collective description for the income statement, cash flow statement, balance sheet and other statements along with associated notes resulting from financial and non-financial operations by the QPS.Financing activities
- activities such as borrowing and equity adjustments which provide additional balance sheet financing for an agency.Helping Hand
- a registered charitable organisation which aims to render aid, assistance and benefits to members of the QPS and their immediate families who are faced with serious, terminal, life threatening injuries or significant personal trauma.HTCIDER Symposium
- the Hi Tech Crime Investigations and Digital Evidence Recovery Symposium shares information between Law Enforcement and industry.ICARE - Interviewing Children and Recording Evidence
- a nationally accredited forensic interview training course delivered by the QPS.Intelligent Traffic Analysis System (I-TAS)
- a system that automatically analyses information from multiple sources, providing locations for police operations based upon best intelligence practice.Legacy Migration Program
- a scope of work required to successfully decommission legacy applications, interfaces and infrastructure inclusive of the mainframe and Polaris infrastructures.Lesbian, Gay, Bisexual, Transgender and Intersex (LGBTI)
- a program aimed at providing a professional, non discriminatory, accessible policing service to members of LGBTI communities.Liabilities
- amounts the QPS owes to another entity which are incurred in the course of its activities. Liabilities include items such as accounts payable, borrowings, employee entitlements and other provisions.Machinery of Government Changes
- the redistribution of the public business of one government department to another government department.Mobile police facilities
- state-of-the-art police vans with the key elements of a police station.OMCGs - Outlaw Motor Cycle Gangs
OMCG Task Force Hydra
- in ancient Greek mythology Hercules needed all his strength and ingenuity to slay the many-headed Hydra. Task Force Hydra is a unit of the Organised Crime Group dedicated to disrupting and dismantling the many-headed menace that is outlaw motorcycle gangs (OMCG) in Queensland.One Punch Can Kill
- a campaign aimed at preventing senseless violence among young people. GlossaryOperating result
- the accounting surplus or deficit of the QPS. It provides an indication of whether the QPS has sufficient revenue to meet expenses in the current year, including non-cash costs such as depreciation. Due to the inclusion of non-cash revenues and expenses, this differs from a cash surplus or deficit. A surplus indicates that revenues earned during the year are greater than the expenses incurred for the year, while a deficit indicates that expenses exceed revenues.Output funding
- funding for a service or product provided by a department and purchased by the Government through the State Budget process. For the QPS, this is the appropriations provided to fund the four outputs.Outputs
- services that are provided by the QPS for clients such as the community.Own source revenue
- revenue generated by an agency, generally through the sale of goods or services but may also include grants and contributions and noncash revenues such as gains on sale of assets and the recognition of below fair value or free services received.Party Safe
- this initiative provides information and resources for the community to ensure people are informed about how to hold a successful, enjoyable and safe party.Policelink
- a police contact centre which will enhance QPS service delivery through providing additional ways to report a range of non-urgent matters directly to police. Community members will have the choice of being able to contact Policelink 24/7 or call or visit their local station directly for non-urgent assistance.Q-Cars
- non-standard unmarked police vehicles that target serial and high risk traffic offenders where conventional traffic enforcement strategies may not be effective.QPRIME
- Queensland Police Records and Information Management Exchange computer system.Queensland Indigenous Alcohol Diversion Program (QIADP)
is designed to address Indigenous overrepresentation in the criminal justice and child protection systems.Queensland Magistrates Early Referral into Treatment Program (QMERIT)
- a pre-sentence bail based program which refer defendants into treatment and rehabilitation for 3 - 4 months prior to sentencing.Revenues
- the full accrual income arising from operations during the year, recorded in the income statement. Controlled revenues include revenue from the State Government in the form of payments for outputs, and own-source revenue such as user charges. Administered revenues are revenues which are forwarded to the Consolidated Fund and generally comprise taxes, fees and fines collected by the QPS.Shared service providers
- a whole-of-Government approach to the delivery of corporate services across Government. These services include financial processing and also payroll services. CorpTech and the Shared-Service Agency are the primary shared service providers for the QPS.System Preview and Data Acquisition (SPADA)
- a QPS developed initiative providing in-field computer examination software to assist in the investigation of computer facilitated crimes against children.Taskforce Argos
- a multi-disciplinary task force which is principally responsible for the investigation of organised paedophilia, institutionalised abuse, child exploitation and computer facilitated child exploitation.Youth Violence Taskforce
- a taskforce consisting of Government representatives, community members and young people who examine ways to reduce violence among young people.


