House of Representatives Committees



| Joint Committee of Public Accounts and Audit

Footnotes

Chapter 1 Introduction

[1]       National Specific Purpose Payments are provided to the states and territories under NAs. See Chapter 2 for further details.

[2]       Australia’s Federal Relations: Budget Paper No. 3 2011–12 pp. 12–13, available at <http://www.budget.gov.au/2011-12/content/bp3/html/index.htm> viewed 23 November 2011.

Chapter 2 The Framework - Committee comment

[1]       Council of Australian Governments (COAG), Intergovernmental Agreement on Federal Financial Relations (2008), Council of Australian Governments website <http://www.coag.gov.au/intergov_agreements/federal_financial_relations/docs/IGA_federal_financial_relations.pdf> viewed 23 November 2011.

[2]       COAG, Intergovernmental Agreement on Federal Financial Relations (2008), COAG website <http://www.coag.gov.au/intergov_agreements/federal_financial_relations/docs/IGA_federal_financial_relations.pdf> viewed 23 November 2011.

[3]       COAG, Intergovernmental Agreement on Federal Financial Relations (2008), COAG website <http://www.coag.gov.au/intergov_agreements/federal_financial_relations/docs/IGA_federal_financial_relations.pdf> viewed 23 November 2011.

[4]       COAG, Intergovernmental Agreement on Federal Financial Relations (2008), COAG website <http://www.coag.gov.au/intergov_agreements/federal_financial_relations/docs/IGA_federal_financial_relations.pdf> viewed 23 November 2011.

[5]       COAG, Intergovernmental Agreement on Federal Financial Relations (2008), COAG website <http://www.coag.gov.au/intergov_agreements/federal_financial_relations/docs/IGA_federal_financial_relations.pdf> viewed 23 November 2011.

[6]       COAG, Intergovernmental Agreement on Federal Financial Relations (2008), COAG website <http://www.coag.gov.au/intergov_agreements/federal_financial_relations/docs/IGA_federal_financial_relations.pdf> viewed 23 November 2011.

[7]       COAG, Intergovernmental Agreement on Federal Financial Relations (2008), COAG website <http://www.coag.gov.au/intergov_agreements/federal_financial_relations/docs/IGA_federal_financial_relations.pdf> viewed 23 November 2011.

HFE is discussed in more detail in Chapter 2.

[8]       COAG, Intergovernmental Agreement on Federal Financial Relations (2008), COAG website <http://www.coag.gov.au/intergov_agreements/federal_financial_relations/docs/IGA_federal_financial_relations.pdf> viewed 23 November 2011.

[9]       COAG, Intergovernmental Agreement on Federal Financial Relations (2008), COAG website <http://www.coag.gov.au/intergov_agreements/federal_financial_relations/docs/IGA_federal_financial_relations.pdf> viewed 23 November 2011.

[10]     Commonwealth Grants Commission, <http://www.cgc.gov.au/gst_distribution_review> viewed 23 November 2011.

[11]     COAG, Intergovernmental Agreement on Federal Financial Relations (2008), COAG website <http://www.coag.gov.au/intergov_agreements/federal_financial_relations/docs/IGA_federal_financial_relations.pdf> viewed 23 November 2011.

[12]     COAG Reform Council (CRC), Submission 11, p. 3.

[13]     COAG, Intergovernmental Agreement on Federal Financial Relations (2008), COAG website <http://www.coag.gov.au/intergov_agreements/federal_financial_relations/docs/IGA_federal_financial_relations.pdf> viewed 23 November 2011.

[14]     Council of Australian Governments (COAG), <http://www.coag.gov.au/> viewed 23 November 2011.

[15]     COAG, <http://www.coag.gov.au/about_coag/index.cfm> viewed 23 November 2011.

[16]     COAG, Intergovernmental Agreement on Federal Financial Relations (2008), see COAG website.

[17]     COAG, <http://www.coag.gov.au/about_coag/index.cfm> viewed 23 November 2011.

[18]     COAG, <http://www.coag.gov.au/intergov_agreements/index.cfm> viewed 23 November 2011.

[19]     COAG Reform Council, <http://www.coagreformcouncil.gov.au/about.cfm> viewed 23 November 2011.

[20]     Productivity Commission (PC), ‘Review of Government Service Provision’, <http://www.pc.gov.au/gsp/review> viewed 23 November 2011.

[21]     PC, ‘Impacts and Benefits of COAG Reforms’, <http://www.pc.gov.au/projects/study/coag-reporting> viewed 23 November 2011.

[22]     Tasmanian Government, Submission 8, p. 8.

[23]     NSW Government, Treasurer, Submission 10, p. 3.

[24]     Victorian Government, Submission 6, pp. 7 and 11.

[25]     Mr Ian McPhee, Auditor-General, Australian National Audit Office (ANAO), Committee Hansard, Canberra, 24 June 2011, p. 2.

[26]     Professor Alexander Jonathan Brown, Professor of Public Law, Griffith University, Committee Hansard, Brisbane, 19 July 2011, p. 17; See also Associate Professor Anne Twomey, Committee Hansard, Sydney, 19 August 2011, p. 10.

[27]     Victorian Government, Submission 6, p. 8. See Organisation of Economic Co-operation and Development (OECD), OECD Reviews of Regulatory Reform: Australia: towards a seamless national economy 2010, pp. 3 and 146–147.

[28]     For a history of the development of vertical fiscal imbalance in Australia see Denis James, ‘Federal-State Financial Relations: The Deakin Prophecy’, Research Paper, no. 17, 1999–2001, Department of the Parliamentary Library.

[29]     PC, ‘Impacts and Benefits of COAG Reforms: Reporting Framework’, Productivity Commission Research Report, 2010, p. 19.

[30]     Tasmanian Government, Submission 8, pp. 3–4; Victorian Government, Submission 6, p. 6.

[31]     Victorian Government, Submission 6, p. 7.

[32]     Victorian Government, Submission 6, p. 10.

[33]     CRC, Submission 11, p. 5.

[34]     COAG, Intergovernmental Agreement on Federal Financial Relations (2008), COAG website <http://www.coag.gov.au/intergov_agreements/federal_financial_relations/docs/IGA_federal_financial_relations.pdf> viewed 23 November 2011.

[35]     NSW Government, Treasury, Submission 10, p. 6.

[36]     NSW Government, Treasury, Submission 10, p. 6.

[37]     Professor Brown, Griffith University, Committee Hansard, Brisbane, 19 July 2011, p. 17.

[38]     Professor Brown, Griffith University, Committee Hansard, Brisbane, 19 July 2011, p. 17.

[39]     Professor Brown, Griffith University, Committee Hansard, Brisbane, 19 July 2011, p. 20.

[40]     Professor Brown, Griffith University, Committee Hansard, Brisbane, 19 July 2011, p. 18.

[41]     Mr Donald Speagle, Deputy Secretary, Federalism, Citizenship and Climate Change Group, Department of Premier and Cabinet, Victoria, Committee Hansard, Canberra, 16 September 2011, p. 13.

[42]     Mr Speagle, Department of Premier and Cabinet, Victoria, Committee Hansard, Canberra, 16 September 2011, p. 13.

[43]     Mr McPhee, ANAO, Committee Hansard, Canberra, 24 June 2011, p. 2.

[44]     Mr McPhee, ANAO, Committee Hansard, Canberra, 24 June 2011, p. 2.

[45]     Business Council of Australia (BCA), Submission 9, p. 1.

[46]     Tasmanian Government, Submission 8, p. 9; NSW Government, Treasurer, Submission 10, p. 7.

[47]     NSW Government, Treasury, Submission 10, p. 7.

[48]     Association Professor Twomey, Committee Hansard, Sydney, 19 August 2011, p. 10.

[49]     BCA, Submission 9, p. 1.

[50]     NSW Government, Treasurer, Submission 10, p. 5; Tasmanian Government, Submission 8,
pp. 8–9.

[51]     NSW Government, Treasurer, Submission 10, p. 5.

[52]     Tasmanian Government, Submission 8, p. 9; NSW Government, Treasurer, Submission 10, p. 5.

[53]     Legislative Assembly of the Northern Territory, Submission 17, p. [1].

[54]     NSW Government, Treasurer, Submission 10, p. 8.

[55]     NSW Government, Treasurer, Submission 10, p. 6.

[56]     COAG, Intergovernmental Agreement on Federal Financial Relations (2008), COAG website <http://www.coag.gov.au/intergov_agreements/federal_financial_relations/docs/IGA_federal_financial_relations.pdf> viewed 23 November 2011.

[57]     Commonwealth Grants Commission (CGC), ‘About Fiscal Equalisation’, <http://www.cgc.gov.au/fiscal_equalisation/navigation/2> reviewed 23 November 2011.

[58]     Tasmanian Government, Submission 8, p. 5.

[59]     NSW Government, Treasurer, Submission 10, p. 4.

[60]     NSW Government, Treasurer, Submission 10, p. 4.

[61]     Mr John Spasojevic, Secretary, Commonwealth Grants Commission (CGC), Committee Hansard, Canberra, 16 September 2011, p. 9.

[62]     Mr Spasojevic, CGC, Committee Hansard, Canberra, 16 September 2011, p. 11.

[63]     Victorian Government, Submission 6, p. 9.

[64]     ANAO, Submission 1, p. 4.

[65]     ANAO, Submission 1, p. 4.

[66]     ANAO, Submission 1, p. 4.

[67]     ANAO, Submission 1, p. 4.

[68]     CRC, COAG reform agenda: Report on progress 2011: Report of the Council of Australian Governments, COAG Reform Council, 2011, p. 22.

[69]     CRC, COAG reform agenda: Report on progress 2011: Report of the Council of Australian Governments, COAG Reform Council, 2011, p. 22.

[70]     This review was commissioned by the Australian Government in March 2011. A Review Panel made up of The Hon Nick Greiner AC, The Hon John Brumby and Mr Bruce Carter will prepare an interim report by February 2012 and a final report by September 2012.

(CGC, <http://www.cgc.gov.au/gst_distribution_review> reviewed 23 November 2011.)

Chapter 3 Implementation of national funding agreements

[1]       COAG Reform Council (CRC), COAG reform agenda: Report on progress 2010, pp. xvi-xvii.

[2]       CRC, COAG reform agenda: Report on progress 2010, p. xvii.

[3]       CRC, COAG reform agenda: Report on progress 2011, pp. 11, 12 and 43.

[4]       Australia’s Federal Relations: Budget Paper No. 3 2011–12, pp. 11–12.

[5]       Australia’s Federal Relations: Budget Paper No. 3 2011–12, pp. 139–140.

[6]       NSW Government, Treasurer, Submission 10, p. 8.

[7]       NSW Government, Treasurer, Submission 10, p. 8; Tasmanian Government, Submission 8,

pp. 10–11; Queensland Government, Submission 4, p. [2].

[8]       COAG, Intergovernmental Agreement on Federal Financial Relations (2008), COAG website <http://www.coag.gov.au/intergov_agreements/federal_financial_relations/docs/IGA_federal_financial_relations.pdf> viewed 17 October 2011.

[9]       NSW Government, Treasurer, Submission 10, p. 10.

[10]     Queensland Government, Submission 4, p. [2]; Tasmanian Government, Submission 8, p. 8.

[11]     Business Council of Australia, Submission 9, p. 1.

[12]     Gilbert + Tobin Centre of Public Law, the University of New South Wales, Faculty of Law, Submission 2, p. [1].

[13]     Australian Parents Council Inc., Submission 5, p. [1].

[14]     The Independent Schools Council of Australia (ISCA), Submission 3, p. 13.

[15]     ISCA, Submission 3, p. 13.

[16]     ISCA, Submission 3, p. 13.

[17]     TAFE Directors Australia, Submission 16, p. 3.

[18]     Mr Michael O’Loughlin, Member Representative (also Chief Executive Officer, Wodonga Institute of TAFE), TAFE Directors Australia, Committee Hansard, Canberra, 16 September 2011, p. 20.

[19]     Mr Martin Riordan, Chief Executive Officer, TAFE Directors Australia, Committee Hansard, Canberra, 16 September 2011, p. 19; TAFE Directors Australia, Submission 16, pp. 3-4.

[20]     Professor Alexander Jonathan Brown, Professor of Public Law, Griffith University, Committee Hansard, Brisbane, 19 July 2011, p. 16.

[21]     Mr Ian McPhee, Auditor-General, Australian National Audit Office (ANAO), Committee Hansard, Canberra, 24 June 2011, p. 7.

[22]     Business Council of Australia (BCA), Submission 9, p. 3.

[23]     Tasmanian Government, Submission 8, p. 9.

[24]     Queensland Government, Submission 4, p. [2].

[25]     NSW Government, Treasurer, Submission 10, pp. 5 and 7.

[26]     Australian Parents Council Inc., Submission 5, p. [2].

[27]     Dr Geoff Newcombe, Executive Director, The Association of Independent Schools of NSW Ltd. Independent Schools Council of Australia (ISCA), Committee Hansard, Canberra, 24 June 2011, p. 11; ISCA, Submission 3.1, p. [2].

[28]     ISCA, Submission 3.1, p. [2].

[29]     ISCA, Submission 3.1, p. [2].

[30]     Mr William Daniels, Executive Director, Independent Schools Council of Australia (ISCA), Canberra, Committee Hansard, 24 June 2011, p. 9.

[31]     Dr Gary Ward, Assistant Under Treasurer and Government Statistician, Queensland Treasury, Committee Hansard, Brisbane, 19 July 2011, p. 5.

[32]     Australian National Audit Office (ANAO), Submission 1, p. 2.

[33]     Tasmanian Government, Submission 8, p. 11.

[34]     ANAO, Submission 1, p. 2.

[35]     NSW Government, Treasurer, Submission 10, p. 6.

[36]     Legislative Assembly for the Australian Capital Territory Standing Committee on Public Accounts, Submission 14, p. 13.

[37]     Tasmanian Government, Submission 8, p. 8.

[38]     Professor Brown, Griffith University, Committee Hansard, Brisbane, 19 July 2011, p. 17.

[39]     ANAO, Submission 1, p. 3.

[40]     Mr Bryan Pape, Committee Hansard, Sydney, 19 August 2011, p. 21; Associate Professor Anne Twomey, Committee Hansard, Sydney, 19 August 2011, p. 10.

[41]     Associate Professor Twomey, Committee Hansard, Sydney, 19 August 2011.

[42]     Dr Geoff Newcombe, The Association of Independent Schools of NSW Ltd., Committee Hansard, Canberra, 24 June 2011, p. 15.

[43]     COAG, Intergovernmental Agreement on Federal Financial Relations (2008), COAG website <http://www.coag.gov.au/intergov_agreements/federal_financial_relations/docs/IGA_federal_financial_relations.pdf> viewed 17 October 2011.

[44]     ANAO, Submission 1, p. 2.

[45]     Tasmanian Government, Submission 8, p. 9.

[46]     NSW Government, Treasurer, Submission 10, p. 7.

[47]     NSW Government, Treasurer, Submission 10, p. 7.

[48]     Dr Ward, Queensland Treasury, Committee Hansard, Brisbane, 19 July 2011, p. 2.

[49]     Dr Ward, Queensland Treasury, Committee Hansard, Brisbane, 19 July 2011, p. 5.

[50]     Mr Glenn Poole, Auditor-General Queensland, Committee Hansard, Brisbane, 19 July 2011,

p. 15.

[51]     Mr Poole, Auditor-General Queensland, Committee Hansard, Brisbane, 19 July 2011, p. 11.

[52]     NSW Government, Treasurer, Submission 10, p. 9.

[53]     ISCA, Submission 3, p. 10.

[54]     ISCA, Submission 3, p. 10.

[55]     ISCA, Submission 3, p. 14.

[56]     Mr Nathan Williamson, Executive Director, Australian National Audit Office (ANAO), Committee Hansard, Canberra, 24 June 2011, p. 7.

[57]     Mr Williamson, ANAO, Committee Hansard, Canberra, 24 June 2011, p. 7.

[58]     Mr Williamson, ANAO, Committee Hansard, Canberra, 24 June 2011, p. 7.

[59]     Mr McPhee, ANAO, Committee Hansard, Canberra, 24 June 2011, p. 8.

[60]     Mr McPhee, ANAO, Committee Hansard, Canberra, 24 June 2011, p. 8.

[61]     Mr McPhee, ANAO, Committee Hansard, Canberra, 24 June 2011, p. 8.

[62]     Mr Peter Achterstraat, Auditor-General, Audit Office of New South Wales, Committee Hansard, Sydney, 19 August 2011, pp. 1–2.

[63]     Mr Poole, Auditor-General Queensland, Committee Hansard, Brisbane, 19 July 2011, p. 9.

[64]     Mr Achterstraat, Auditor-General, Audit Office of New South Wales, Committee Hansard, Sydney, 19 August 2011, p. 4.

[65]     Mr Achterstraat, Auditor-General, Audit Office of New South Wales, Committee Hansard, Sydney, 19 August 2011, p. 8.

[66]     Mr Achterstraat, Auditor-General, Audit Office of New South Wales, Committee Hansard, Sydney, 19 August 2011, p. 8-9.

[67]     Mr McPhee, ANAO, Committee Hansard, Canberra, 24 June 2011, p. 8; Mr Achterstraat, Auditor-General, Audit Office of New South Wales, Committee Hansard, Sydney, 19 August 2011, p. 9.

[68]     CRC, COAG reform agenda: Report on progress 2011, p. 43.

[69]     The Treasury, ‘Developing National Partnerships’, Federal Finances Circular No. 2010/1, p. 6.

[70]     The Treasury, ‘Developing National Partnerships’, Federal Finances Circular No 2010/1, p. 14.

[71]     The Conceptual Framework for Performance Reporting was endorsed by COAG in February 2011 and will be discussed further in Chapter 4. The Drafters’ Toolkit is being produced in response to the HoTs Review. (See the CRC COAG reform agenda: Report on progress 2011, p. 12.)

Chapter 4 Performance reporting for national funding agreements

[1]       COAG, Intergovernmental Agreement on Federal Financial Relations (2008), COAG website <http://www.coag.gov.au/intergov_agreements/federal_financial_relations/docs/IGA_federal_financial_relations.pdf> viewed 17 October 2011.

[2]       ANAO, Submission 1, p. 6.

[3]       Ms Mary Ann O’Loughlin, Executive Councillor and Heard of Secretariat, COAG Reform Council (CRC), Committee Hansard, 6 July 2011, p. 1.

[4]       COAG Reform Council (CRC), Submission 11, p. 2.

[5]       Mr Speagle, Department of Premier and Cabinet, Victoria, Committee Hansard, Canberra, 16 September 2011, p. 16.

[6]       Dr Ward, Queensland Treasury, Committee Hansard, Brisbane, 19 July 2011, p. 7.

[7]       Mr Glenn Poole, Auditor-General, Queensland, Committee Hansard, Brisbane, 19 July 2011,

p. 11.

[8]       Mr Lawrence McDonald, Assistant Commissioner, Social Infrastructure Branch, Head of Secretariat, Steering Committee for the Review of Government Service Provision, Productivity Commission (PC), Committee Hansard, Canberra, 21 September 2011, p. 4.

[9]       Mr Laurie Ehrenberg, Principal Treasury Analyst, Intergovernmental Relations Branch, Queensland Treasury, Committee Hansard, Brisbane, 19 July 2011, p. 7.

[10]     Mr Ron Perry, Assistant Secretary, COAG Unit, Economics Division, Department of the Prime Minister and Cabinet, Committee Hansard, Canberra, 16 September 2011, pp. 35-36.

[11]     Mr Ian McPhee, Auditor-General, Australian National Audit Office (ANAO), Committee Hansard, Canberra, 24 June 2011, pp. 2 and 3.

[12]     Mr Tony Whitfield, Deputy Auditor-General, Audit Office of New South Wales, Committee Hansard, Sydney, 19 August 2011, p. 5; Mr Poole, Auditor-General, Queensland, Committee Hansard, Brisbane, 19 July 2011, p. 10; Associate Professor Anne Twomey, Committee Hansard, Sydney, 19 August 2011, p. 13.

[13]     Mr Poole, Auditor-General, Queensland, Committee Hansard, Brisbane, 19 July 2011, p. 10.

[14]     Mr Poole, Auditor-General, Queensland, Committee Hansard, Brisbane, 19 July 2011, p. 13.

[15]     Mr Peter Achterstraat, Auditor-General, Audit Office of New South Wales, Committee Hansard, Sydney, 19 August 2011, p. 1.

[16]     Mr Achterstraat, Auditor-General, Audit Office of New South Wales, Committee Hansard, Sydney, 19 August 2011, p. 1.

[17]     Mr Poole, Auditor-General, Queensland, Committee Hansard, Brisbane, 19 July 2011, p. 14.

[18]     ANAO, Submission 1, p. 2.

[19]     CRC, Submission 11, p. 3.

[20]     Mr McDonald, Head of Secretariat, Steering Committee for the Review of Government Service Provision, PC, Committee Hansard, Canberra, 21 September 2011, p. 8.

[21]     Mr McDonald, Steering Committee for the Review of Government Service Provision, PC, Committee Hansard, Canberra, 21 September 2011, p. 8.

[22]     Mr McDonald, Steering Committee for the Review of Government Service Provision, PC, Committee Hansard, Canberra, 21 September 2011, p. 8.

[23]     Mr Ehrenberg, Queensland Treasury, Committee Hansard, Brisbane, 19 July 2011, p. 4.

[24]     NSW Government, Treasurer, Submission 10, p. 6.

[25]     NSW Government, Treasurer, Submission 10, p. 6.

[26]     NSW Government, Treasurer, Submission 10, p. 6.

[27]     NSW Government, Treasurer, Submission 10, p. 6.

[28]     NSW Government, Treasurer, Submission 10, p. 6.

[29]     Dr Ward, Queensland Treasury, Committee Hansard, Brisbane, 19 July 2011, p. 3.

[30]     Mr Peter Robinson, General Manager, Commonwealth-State Relations Division, Treasury, Committee Hansard, Canberra, 16 September 2011, pp. 28 and 36.

[31]     Mr Ehrenberg, Queensland Treasury, Committee Hansard, Brisbane, 19 July 2011, p. 3; Ministerial Council for Federal Financial Relations, ‘Conceptual Framework for Performance Reporting’, <http://www.federalfinancialrelations.gov.au/content/performance_reporting/conceptual_framework_performance_reporting_feb_11.pdf> viewed 23 November 2011.

[32]     CRC, Submission 11, p. 3.

[33]     CRC, Submission 11, p. 3.

[34]     Dr Ken Baker, Chief Executive, National Disability Services (NDS), Committee Hansard, Canberra, 24 June 2011, p. 17.

[35]     CRC, Submission 11, p. 3.

[36]     National Disability Services (NDS), Submission 7, p. 3.

[37]     Dr Baker, NDS, Committee Hansard, Canberra, 24 June 2011, p. 18.

[38]     Mr Bob McColl, Assistant Statistician, Social Conditions Statistics Branch, Social Statistics Group, Australian Bureau of Statistics, Committee Hansard, Canberra, 16 September 2011, p. 2.

[39]     CRC, Submission 11, p. 3.

[40]     CRC, Submission 11, p. 4.

[41]     CRC, Submission 11, p. 4.

[42]     CRC, Submission 11, p. 4

[43]     Mr McColl, ABS, Committee Hansard, Canberra, 16 September 2011, p. 3.

[44]     Mr McColl, ABS, Committee Hansard, Canberra, 16 September 2011, pp. 3–4.

[45]     Ms O’Loughlin, CRC, Committee Hansard, Canberra, 6 July 2011, p. 2; Mr David Hazlehurst, First Assistant Secretary, Economic Division, Department of the Prime Minister and Cabinet (PM&C), Committee Hansard, Canberra, 16 September 2011, p. 28.

[46]     Ms O’Loughlin, CRC, Committee Hansard, Canberra, 6 July 2011, p. 2.

[47]     Dr Baker, NDS, Committee Hansard, Canberra, 24 June 2011, p. 19.

[48]     Dr Baker, NDS, Committee Hansard, Canberra, 24 June 2011, p. 20.

[49]     Mr Hazlehurst, PM&C, Committee Hansard, Canberra, 16 September 2011, p. 33

[50]     Mr Hazlehurst, PM&C, Committee Hansard, Canberra, 16 September 2011, p. 33.

[51]     Mr Perry, PM&C, Committee Hansard, Canberra, 16 September 2011, p. 34.

[52]     Mr Hazlehurst, PM&C, Committee Hansard, Canberra, 16 September 2011, p. 34.

[53]     Mr Robinson, Treasury, Committee Hansard, Canberra, 16 September 2011, p. 34.

[54]     Mr McDonald, Steering Committee for the Review of Government Service Provision, PC, Committee Hansard, Canberra, 21 September 2011, p. 6.

[55]     Mr Ehrenberg, Queensland Treasury, Committee Hansard, Brisbane, 19 July 2011, p. 3.

[56]     Ministerial Council for Federal Financial Relations, ‘Conceptual Framework for Performance Reporting’, <http://www.federalfinancialrelations.gov.au/content/performance_reporting/conceptual_framework_performance_reporting_feb_11.pdf> viewed 23 November 2011.

[57]     Mr McColl, ABS, Committee Hansard, Canberra, 16 September 2011, p. 1.

[58]     Mr McColl, ABS, Committee Hansard, Canberra, 16 September 2011, pp. 1–2.

[59]     Mr McColl, ABS, Committee Hansard, Canberra, 16 September 2011, p. 1.

[60]     Mr McColl, ABS, Committee Hansard, Canberra, 16 September 2011, p. 1.

[61]     COAG, Intergovernmental Agreement on Federal Financial Relations (2008), COAG <http://www.coag.gov.au/intergov_agreements/federal_financial_relations/docs/IGA_federal_financial_relations.pdf> viewed 23 November 2011.

[62]     Business Council of Australia (BCA), Submission 9, p. 4; Associate Professor Twomey, Committee Hansard, Sydney, 19 August 2011, p. 11.

[63]     Mr Poole, Committee Hansard, Brisbane, 19 July 2011, p. 15; see also Mr McPhee, ANAO, Committee Hansard, Canberra, 24 June 2011, p. 4.

[64]     CRC, COAG reform agenda: Report on progress 2011, p. 27.

[65]     CRC, COAG reform agenda: Report on progress 2011, p. 35.

[66]     CRC, COAG reform agenda: Report on progress 2011, p. 43.

[67]     Ms O’Loughlin, Committee Hansard, 6 July 2011, p. 3.

[68]     Ms O’Loughlin, Committee Hansard, 6 July 2011, pp. 3–4.

[69]     Ms O’Loughlin, Committee Hansard, 6 July 2011, p. 4.

[70]     Business Council of Australia (BCA), Submission 9, p. 4.

[71]     Ms O’Loughlin, Committee Hansard, 6 July 2011, p. 7.

[72]     Ms O’Loughlin, Committee Hansard, 6 July 2011, p. 5.

[73]     Ms O’Loughlin, Committee Hansard, 6 July 2011, p. 2–3; CRC, Submission 11, p. 1.

[74]     Ms O’Loughlin, Committee Hansard, 6 July 2011, p. 5.

[75]     Mr Robinson, Treasury, Committee Hansard, 16 September 2011, p. 28.

[76]     Mr Robinson, Treasury, Committee Hansard, 16 September 2011, p. 28.

[77]     Mr Robinson, Treasury, Committee Hansard, 16 September 2011, p. 28.

[78]     Secretariat, Steering Committee for the Review of Government Service Provision, Submission 18, p. 2.

[79]     Mr McDonald, Steering Committee for the Review of Government Service Provision, PC, Committee Hansard, 21 September 2011, p. 1.

[80]     Mr McDonald, Steering Committee for the Review of Government Service Provision, PC, Committee Hansard, 21 September 2011, p. 1.

[81]     Mr McDonald, Steering Committee for the Review of Government Service Provision, PC, Committee Hansard, 21 September 2011, p. 1.

[82]     Mr McDonald, Steering Committee for the Review of Government Service Provision, PC, Committee Hansard, 21 September 2011, p. 3.

[83]     Mr McDonald, Steering Committee for the Review of Government Service Provision, PC, Committee Hansard, 21 September 2011, p. 3.

[84]     Mr McDonald, Steering Committee for the Review of Government Service Provision, PC, Committee Hansard, 21 September 2011, p. 5.

[85]     Mr McDonald, Steering Committee for the Review of Government Service Provision, PC, Committee Hansard, 21 September 2011, pp. 8-9.

[86]     Mr McDonald, Steering Committee for the Review of Government Service Provision, PC, Committee Hansard, 21 September 2011, p. 9.

Chapter 5 Scrutiny of National Funding Agreements

[1]       Gilbert + Tobin Centre of Public Law (Centre of Public Law), University of New South Wales, Faculty of Law, Submission 2, p. [2].

[2]       Centre of Public Law, Submission 2, p. [2].

[3]       Centre of Public Law, Submission 2, p. [2].

[4]       COAG Reform Council (CRC), Submission 11, p. 5.

[5]       CRC, Submission 11, p. 5.

[6]       Australian National Audit Office (ANAO), Submission 1, p. 8.

[7]       ANAO, Submission 1, p. 8.

[8]       ANAO, Submission 1, p. 5.

[9]       Portfolio Budget Statements 2011–12, Treasury Portfolio, Budget Related Paper No. 1.18, <http://www.treasury.gov.au/documents/2027/PDF/00_Treasury_PBS_combined.pdf> viewed 23 November 2011.

[10]     ANAO, Submission 1, p. 6.

[11]     ANAO, Submission 1, p. 5.

[12]     ANAO, Submission 1, p. 6.

[13]     ANAO, Submission 1, p. 5.

[14]     ANAO, Submission 1, p. 8.

[15]     Mr Ian McPhee, Auditor-General, Australian National Audit Office (ANAO), Committee Hansard, Canberra, 24 June 2011, p. 5.

[16]     Mr Peter Robinson, General Manager, Commonwealth-State Relations Division, Treasury, Committee Hansard, Canberra, 16 September, p. 31.

         The most recent example is Budget Paper No. 3 Australia’s Federal Relations 2011–12 which is produced as a suit of budget documents, available at <http://www.budget.gov.au/2011-12/content/bp3/html/index.htm> viewed 23 November 2011.

[17]     Mr Robinson, Treasury, Committee Hansard, 16 September 2011, p. 31.

[18]     Mr Bede Fraser, Manager, Federal Finances Unit, Commonwealth-State Relations Division, Treasury, Committee Hansard, Canberra, 16 September 2011, p. 31.

[19]     Determinations are legislative instruments registered on the Federal Register of Legislative Instruments.

[20]     The Treasury (Treasury), Submission 13, p. [20].

[21]     Mr Fraser, Treasury, Committee Hansard, Canberra, 16 September 2011, p. 31.

[22]     Treasury, Submission 13, p. [20].

[23]     Mr Fraser, Treasury, Committee Hansard, Canberra, 16 September 2011, p. 31.

[24]     Treasury advised that for the current financial year $18 billion can be drawn out of the Fund.

[25]     Treasury, Submission 13, p. [20].

[26]     Victorian Government, Submission 6, p. 11.

[27]     Victorian Government, Submission 6, p. 11.

[28]     Dr Gary Ward, Assistant Under Treasurer and Government Statistician, Queensland Treasury, Committee Hansard, Brisbane, 19 July 2011, p. 1.

[29]     Victorian Government, Submission 6, p. 11.

[30]     Victorian Government, Submission 6, p. 11.

[31]     Dr Ward, Queensland Treasury, Committee Hansard, Brisbane, 19 July 2011, p. 3.

[32]     Mr Laurie Ehrenberg, Principal Treasury Analyst, Intergovernmental Relations Branch, Queensland Treasury, Committee Hansard, Brisbane, 19 July 2011, p. 4.

[33]     Mr Laurie Ehrenberg, Principal Treasury Analyst, Intergovernmental Relations Branch, Queensland Treasury, Committee Hansard, Brisbane, 19 July 2011, p. 4.

[34]     NSW Government, Treasurer, Submission 10, p. 10.

[35]     NSW Government, Treasurer, Submission 10, p. 10.

[36]     Tasmanian Government, Submission 8, p. 12.

[37]     Tasmanian Government, Submission 8, p. 12.

[38]     Tasmanian Government, Submission 8, p. 12.

[39]     Centre of Public Law, Submission 2, p. [2].

[40]     Centre of Public Law, Submission 2, p. [2].

[41]     Associate Professor Anne Twomey, Committee Hansard, Sydney, 19 August 2011, p. 12.

[42]     Associate Professor Twomey, Committee Hansard, Sydney, 19 August 2011, p. 12.

[43]     Associate Professor Twomey, Committee Hansard, Sydney, 19 August 2011, p. 10.

[44]     Associate Professor Twomey, Committee Hansard, Sydney, 19 August 2011, p. 11.

[45]     Mr Paul Kildea, Director, Federalism Project, Gilbert + Tobin Centre of Public Law, University of New South Wales, Committee Hansard, 19 August 2011, p. 16 and p. 19.

[46]     Professor Alexander Jonathan Brown, Professor of Public Law, Griffith University, Committee Hansard, Brisbane, 19 July 2011, p. 19.

[47]     Professor Brown, Griffith University, Committee Hansard, Brisbane, 19 July 2011, p. 19.

[48]     Professor Brown, Griffith University, Committee Hansard, Brisbane, 19 July 2011, p. 19.

[49]     The Independent Schools Council of Australia (ISCA), Submission 3, p. 3.

[50]     ISCA, Submission 3, p. 11.

[51]     ISCA, Submission 3, p. 11.

[52]     Mr William Daniels, Executive Director, Independent Schools Council of Australia (ISCA), Committee Hansard, Canberra, 24 June 2011, p. 12.

[53]     Mr Daniels, ISCA, Committee Hansard, Canberra, 24 June 2011, p. 12.

[54]     The Green Reports are available from <http://www.deewr.gov.au/Schooling/RecurrentGrants/NonGovSchools/Pages/GrantsToStates.aspx> viewed 23 November 2011.

[55]     ISCA, Submission 3, p. 11.

[56]     Mr Daniels, ISCA, Committee Hansard, Canberra, 24 June 2011, p. 10.

[57]     Mr Daniels, ISCA, Committee Hansard, Canberra, 24 June 2011, p. 12.

[58]     Mr Robinson, Treasury, Committee Hansard, Canberra, 16 September 2011, p. 31.

[59]     Mr David Hazlehurst, First Assistant Secretary, Economic Division, Department of the Prime Minister and Cabinet (PM&C), Committee Hansard, Canberra, 16 September 2011, p. 31.

[60]     Tasmanian Government, Submission 8, p. 12.

[61]     NSW Government, Treasurer, Submission 10, p. 11.

[62]     NSW Government, Treasurer, Submission 10, p. 12.

[63]     NSW Government, Treasurer, Submission 10, p. 11.

[64]     NSW Government, Treasurer, Submission 10, p. 12.

[65]     NSW Government, Treasurer, Submission 10, p. 12.

[66]     Dr Gary Ward, Assistant Under Treasurer and Government Statistician, Queensland Treasury, Committee Hansard, Brisbane, 19 July 2011, p. 3.

[67]     Dr Ward, Queensland Treasury, Committee Hansard, Brisbane, 19 July 2011, p. 8.

[68]     Mr Glenn Poole, Auditor-General, Queensland, Committee Hansard, Brisbane, 19 July 2011, p. 15.

[69]     Mr Poole, Auditor-General, Queensland, Committee Hansard, Brisbane, 19 July 2011, p. 15.

[70]     Victorian Government, Submission 6, p. 9.

[71]     Victorian Government, Submission 6, p. 3.

[72]     Victorian Government, Submission 6, p. 9.

[73]     Mr Donald Speagle, Deputy Secretary, Federalism, Citizenship and Climate Change Group, Department of Premier and Cabinet, Victoria, Committee Hansard, Canberra, 16 September 2011, p. 15.

[74]     Mr Speagle, Department of Premier and Cabinet, Victoria, Committee Hansard, Canberra, 16 September 2011, p. 15.

[75]     Mr Bryan Pape, Submission 15, p. [1].

[76]     Centre of Public Law, Submission 2, p. [2].

[77]     Centre of Public Law, Submission 2, p. [2].

[78]     Centre of Public Law, Submission 2, p. [2].

[79]     Associate Professor Twomey, Committee Hansard, Sydney, 19 August 2011, pp. 13–15.

[80]     Victorian Government, Submission 6, p. 11.

[81]     Centre of Public Law, Submission 2, p. [2].

[82]     Centre of Public Law, Submission 2, p. [2].

[83]     Centre of Public Law, Submission 2, p. [3].

[84]     Mr Kildea, Centre of Public Law, Committee Hansard, Sydney, 19 August 2011, p. 19.

[85]     Centre of Public Law, Submission 2, p. [3].

[86]     Dr Andrew Lynch, Director, Gilbert + Tobin Centre of Public Law, University of New South Wales, Committee Hansard, Sydney, 19 August 2011, p. 18.

[87]     Dr Lynch, Centre of Public Law, Committee Hansard, Sydney, 19 August 2011, p. 18.

[88]     House of Representatives Standing Committee on Legal and Constitutional Affairs, Harmonisation of legal systems within Australia and between Australia and New Zealand, November 2006, p. xx.

[89]     House of Representatives Standing Committee of Legal and Constitutional Affairs, Reforming our Constitution: a roundtable discussion, June 2008, p. xiii.

[90]     ACT Standing Committee on Public Accounts, Submission 14, p. 14.

[91]     ACT Standing Committee on Public Accounts, Submission 14, p. 14.

[92]     Business Council of Australia (BCA), Submission 9, p. 4.

[93]     BCA, Submission 9, p. 4 and Centre of Public Law, Submission 2, p. [2]; Mr Speagle Department of Premier and Cabinet, Victoria, Committee Hansard, Canberra, 16 September 2011, p. 15; Associate Professor Twomey, Committee Hansard, Sydney, 19 August 2011, p. 11.

[94]     ANAO, Submission 1, p. 6 and Centre of Public Law, Submission 2, p. [2].

[95]     Ms Mary Ann O’Loughlin, Executive Councillor and Head of Secretariat, COAG Reform Council, Committee Hansard, Canberra, 6 July 2011, p. 7.

[96]     Ms O’Loughlin, Executive Councillor and Head of Secretariat, COAG Reform Council, Committee Hansard, Canberra, 6 July 2011, p. 7.

[97]     Mr Hazlehurst, PM&C, Committee Hansard, Canberra, 16 September 2011, p. 32.

[98]     Tasmanian Government, Submission 8, p. 11 and NSW Government, Treasurer, Submission 10, p. 12.

[99]     Tasmanian Government, Submission 8, p. 11.

[100]   COAG Reform Council, COAG reform agenda: Report on progress 2010, <http://www.coagreformcouncil.gov.au/reports/progress.cfm> viewed 23 November 2011.

[101]   ANAO, Submission 1, p. 6

[102]   Victorian Government, Submission 6, p. 11.

[103]   Joint Committee of Public Accounts and Audit (JCPAA), Report 419 Inquiry into the Auditor-General Act 1997, <http://www.aph.gov.au/house/committee/jcpaa/agact/report.htm> viewed 23 November 2011.

[104]   JCPAA, Report 419 Inquiry into the Auditor-General Act 1997, p. vi and xvii.

[105]   Mr McPhee, ANAO, Committee Hansard, Canberra, 24 June 2011, p. 2.

[106]   Mr McPhee, ANAO, Committee Hansard, Canberra, 24 June 2011, p. 2.

[107]   ANAO, Submission 1, p. 7.

[108]   ANAO, Submission 1, p. 7.

[109]   ANAO, Submission 1, p. 7.

[110]   ANAO, Submission 1, pp. 7–8.

[111]   Mr Hazlehurst, PM&C, Committee Hansard, Canberra, 16 September 2011, p. 30.

[112]   Mr Hazlehurst, PM&C, Committee Hansard, Canberra, 16 September 2011, p. 30.

[113]   NSW Government, Treasurer, Submission 10, p. 12.

[114]   Victorian Government, Submission 6, p. 6.

[115]   Associate Professor Twomey, Committee Hansard, Sydney, 19 August 2011, p. 11.

[116]   The Victorian Government’s submission referenced ANAO Report No. 30, 2010–11 Digital Education Revolution Program—National Secondary Schools Computer Fund, paragraph 22.

[117]   Victorian Government, Submission 6, p. 7.

[118]   Mr Speagle, Department of Premier and Cabinet, Victoria, Committee Hansard, Canberra, 16 September 2011, p. 17.

[119]   Mr Speagle, Department of Premier and Cabinet, Victoria, Committee Hansard, Canberra, 16 September 2011, p. 14.

[120]   Mr Peter Achterstraat, Auditor-General, Audit Office of New South Wales, Committee Hansard, Sydney, 19 August 2011, p. 2.

[121]   Mr Achterstraat, Audit Office of New South Wales, Committee Hansard, Sydney, 19 August 2011, p. 2.

[122]   Victorian Government, Submission 6, p. 12.

[123]   Victorian Government, Submission 6, p. 12.

[124]   Victorian Government, Submission 6, p. 12.

[125]   Mr Poole, Auditor-General, Queensland, Committee Hansard, Brisbane, 19 July 2011, p. 9.

[126]   Mr Poole, Auditor-General, Queensland, Committee Hansard, Brisbane, 19 July 2011, p. 9.

[127]   Mr Poole, Auditor-General, Queensland, Committee Hansard, Brisbane, 19 July 2011, p. 11.

[128]   Mr Peter Achterstraat, Auditor-General, Audit Office of New South Wales, Committee Hansard, Sydney, 19 August 2011, p. 3.

[129]   Mr Achterstraat, Audit Office of New South Wales, Committee Hansard, Sydney, 19 August 2011, p. 3.

[130]   Mr Archterstratt, Audit Office of New South Wales, Committee Hansard, Sydney, 19 August 2011, p. 7.

[131]   Mr Achterstraat, Audit Office of New South Wales, Committee Hansard, Sydney, 19 August 2011, p. 7.

[132]   Mr Speagle, Department of Premier and Cabinet, Victoria, Committee Hansard, Canberra, 16 September 2011, p. 17; Mr Achterstraat, Audit Office of New South Wales, Committee Hansard, Sydney, 19 August 2011, pp. 6-7; Mr Poole, Auditor-General, Queensland, Committee Hansard, Brisbane, 19 July 2011, p. 9.

[133]   Mr Poole, Auditor-General, Queensland, Committee Hansard, Brisbane, 19 July 2011, p. 9.

[134]   Mr Poole, Auditor-General, Queensland, Committee Hansard, Brisbane, 19 July 2011, p. 12.

[135]   Mr Speagle, Department of Premier and Cabinet, Victoria, Committee Hansard, Canberra, 16 September 2011, p. 17.

[136]   Mr Achterstraat, Audit Office of New South Wales, Committee Hansard, Sydney, 19 August 2011, p. 3.

[137]   CRC reports are currently publicly released approximately one month after being submitted to COAG.

[138]   Senate Select Committee on the Reform of the Australian Federation, Australia’s Federation: an agenda for reform, 2011, p. xv.

[139]   The Commonwealth Auditor-General expressed the need for better reporting in terms of whole of government initiatives to the Committee for the inquiry into ANAO Audit Report No. 22 2010–11, Audits of Financial Statements of Australian Government Entities. The report concluding this inquiry is due to be tabled in December as part of the Committee’s latest review of Auditors-General reports and contains further comments and recommendations regarding financial reporting across government.

[140]   ANAO Audit Report No. 05 2011–12, Development and Implementation of Key Performance Indicators to Support the Outcomes and Programs Framework, p. 25 and p. 29.

[141]   JCPAA, Report 419 Inquiry into the Auditor-General Act 1997, pp. 63–67.

[142]   JCPAA, Report 419 Inquiry into the Auditor-General Act 1997, p. 66.

[143]   The Productivity Commission will release the draft Impacts and Benefits of COAG Reforms report in December 2011 and the final report in March 2012. The GST Review Panel interim report will be released in February 2012 and the final report by September 2012

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