Transparency and accountability of Commonwealth public funding and expenditure

1 March 2007

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 Conclusions

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

Phone: +61 2 6277 3439

Fax: +61 2 6277 5809

Email: fpa.sen@aph.gov.au

Phone:	+61 2 6277 3439
Fax:	+61 2 6277 5809
Email:	fpa.sen@aph.gov.au