House of Representatives Committees



| Joint Committee of Public Accounts and Audit

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Report 427: Review of Auditor-General's funding agreements

24 November 2011

© Commonwealth of Australia 2011
ISBN 978-0-642-79604-2 (Printed version)
ISBN 978-0-642-79605-9 (HTML version)

View the report as a single document - (PDF 1604KB)


View the report as separate downloadable parts:

Preliminary Pages (PDF 120KB)
 
Chapter 1 Introduction (PDF 143KB)

Background
Purpose of the inquiry
Conduct of the inquiry
Structure of the report

 
Chapter 2 The Framework - Committee comment (PDF 179KB)

Introduction
The Intergovernmental Agreement on Federal Financial Relations
Goods and Services Tax and general revenue
National Agreements
National Partnership agreements and payments
Governance and accountability
Ministerial Council for Federal Financial Relations
COAG Reform Council
Productivity Commission
Perspectives on the overall reforms
The significance of the reforms
Changing dynamics
Benefits of the new framework
Issues with national funding agreements
Goods and Services Tax revenue
Changes to improve the framework

 
Chapter 3 Implementation of national funding agreements (PDF 169KB)

Introduction
COAG Reform Council reports
Heads of Treasuries Review
Difficulties with implementation of national funding agreements
Inflexibility
Administrative burden
Risk Management
Micromanagement
Development of implementation plans
An inclusive approach
Clear and consistent definitions
Committee comment

 
Chapter 4 Performance reporting for national funding agreements (PDF 195KB)

Introduction
Accountability and performance reporting
Cultural change
Setting reporting objectives
Clearly defined outcomes
Key performance indicators
Data quality and collection
Timeliness
Comparability
Generic data collections
Meaningful interpretation
Improvements underway
Conceptual Framework for Performance Reporting
Whole-of-government data integration project
COAG Reform Council reports and recommendations
Steering Committee for the Review of Government Service Provision
Committee comment

 
Chapter 5 Scrutiny of National Funding Agreements (PDF 240KB)

Introduction
Accountability and transparency
High level accountability and transparency mechanisms
State perspectives on accountability and transparency mechanisms
Other perspectives on accountability and transparency mechanisms
Parliamentary scrutiny
Commonwealth perspectives on parliamentary scrutiny
State perspectives on parliamentary scrutiny
Other perspectives on parliamentary scrutiny
COAG Reform Council
The Auditor-General’s role
Constitutional, legal and operational implications
Collaborative audits
Committee comment

 
Appendix A — Submissions (PDF 33KB)
 
Appendix B — Public hearing (PDF 38KB)

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