Transparency and accountability of Commonwealth public funding and expenditure

Transparency and accountability of Commonwealth public funding and expenditure

1 March 2007

© Commonwealth of Australia 2007
ISBN 0 642 71730 3

View the report as a single document - (PDF 464KB)

View the report as separate downloadable parts:

Membership of Committee (PDF 89KB)
Executive Summary (PDF 84KB)
Recommendations (PDF 88KB)
Chapter 1 - Background to the inquiry (PDF 122KB)

Establishment of inquiry
Conduct of the inquiry
Origin of the reference
Report structure

Chapter 2 - Outcome budgeting and reporting (PDF 169KB)

Constitutional provisions
Accrual accounting and budgeting
The case for accrual accounting and budgeting
Historical context
The outcomes/outputs framework
Application of the framework
Some significant changes

Chapter 3 - Proliferation of Funding Sources (PDF 186KB)

Special (or Standing) Appropriations
Special Accounts
Net Appropriations (Section 31 Agreements)
Annual departmental carryover surpluses

Chapter 4 - Tax expenditures, AFM, GST and ordinary annual services (PDF 188KB)

Tax Expenditures
Advance to the Finance Minister
Goods and Services Tax
Funds appropriated for ordinary annual services

Chapter 5 - Improving transparency and specificity of budget documents (PDF 207KB)

Previous parliamentary reports
Formulation of statement of outcomes
Program-level expenditure information
Departmental outputs and administered expenses
Accounting standards
Other suggestions for improved transparency
Reporting on budget, financial and public sector reform
Treatment of depreciation
Portfolio Budget Statements
Contingency reserve

Chapter 6 - Improving Parliamentary oversight (PDF 162KB)

Senate committees
Role of the Auditor-General
Committee staff
Legislative changes

Chapter 7 - Conclusions and recommendations (PDF 175KB)

Proliferation of funding sources
Improving the transparency and specificity of the budget documents
Improving parliamentary oversight

Appendix 1 - Submissions Received (PDF 107KB)
Appendix 2 - Public Hearings and Witnesses (PDF 108KB)
Appendix 3 - Suggested presentation of budget information (PDF 105KB)

For further information, contact:

Committee Secretary
Senate Standing Committees on Finance and Public Administration
PO Box 6100
Parliament House
Canberra ACT 2600

Phone: +61 2 6277 3439
Fax: +61 2 6277 5809