View the report as separate downloadable parts:

Foreword

Members

Terms of Reference

List of Recommendations

1. Introduction

  About the inquiry
  Alternative financing mechanisms
  Accounting standards, Commonwealth reporting framework and relevant guidelines
  Conduct of the inquiry

2. Alternative Financing Mechanisms

  Chapter overview
  Background
  Overview of alternative financing
  Proposed improvements to reporting on alternative financing mechanisms
  Additional proposed improvements
  Implementation of PBO proposals
  ANAO financial statements audits
  Committee comment

A. Submissions

B. Public hearings

C. Overview of PBO Proposals