State Government Financial Management

18 September 2008

View the report as a single document - (PDF 3516KB)

View the report as separate downloadable parts:


Membership of the Committee	(PDF 3KB)

List of Abbreviations	(PDF 11KB)

Recommendations	(PDF 16KB)

Chapter 1 - Introduction	(PDF 11KB)
Background to the inquiry Conduct of the inquiry Structure of the report Assistance with the inquiry

Chapter 2 - Commonwealth-state and territory fiscal relations	(PDF 59KB)
An historical overview Current arrangements Specific Purpose Payments Vertical fiscal imbalance Horizontal fiscal equalisation Reforming funding arrangements

Chapter 3 - State and territory bottom lines and debt levels	(PDF 167KB)
Sectoral divisions of government What is the ’bottom line’? Fiscal positions Debt levels

Chapter 4 - Financial Management	(PDF 183KB)
Debt Interest Public sector wages Unfunded superannuation Forecasting Income from the Commonwealth State government taxes Local government Conclusion

Chapter 5 - Government Business Enterprises	(PDF 36KB)
Payment of dividends from GBEs Community Service Obligation equalisation payments Conclusion

Chapter 6 - Infrastructure	(PDF 81KB)
The current state of infrastructure Strategic management of infrastructure development Public-Private Partnerships The proper role of the Commonwealth Conclusion

Chapter 7 - Norfolk Island	(PDF 37KB)
Evidence from the Government of Norfolk Island Conclusion

Chapter 8 - Conclusions and recommendations	(PDF 40KB)
Financial reporting principles Fiscal policy formulation Government Business Enterprises Infrastructure Other recommendations

Government Senators' Minority Report	(PDF 39KB)
Introduction Commonwealth State Relations Financial Reporting Fiscal Management Government Business Enterprises Infrastructure Investment Other Recommendations Norfolk Island

Appendix 1 - Submissions received	(PDF 8KB)

Appendix 2 - Additional information received	(PDF 14KB)

Appendix 3 - Public hearings and witnesses	(PDF 13KB)

Appendix 4 - Timetable for the abolition of state taxes	(PDF 26KB)

Appendix 5 - Financial data by jurisdiction	(PDF 4KB)

Appendix 6 - GBEs with dividend payout ratios of over 100 per cent	(PDF 12KB)

Appendix 7 - Attachment F to Submission 43 received from the Hon Grant Tambling	(PDF 12KB)

For further information, contact:

Stephen Palethorpe
Committee Secretary
Senate Select Committee on State Government Financial Management
Department of the Senate
PO Box 6100
Parliament House
Canberra ACT 2600
Australia

Phone: +61 2 6277 3439

Fax: +61 2 6277 5809

Email: statefinance.sen@aph.gov.au

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