House of Representatives Committees

| Joint Committee of Public Accounts and Audit

Footnotes

Chapter 1 Background

[1] House of Representatives Selection Committee Report No.80, 16 May 2013.

[2] Submissions to inquiry are available at http://www.aph.gov.au/Parliamentary_Business/Committees/House_of_Representatives_Committees?url=jcpaa/accountability_bill/subs.htm

Chapter 2 The Commonwealth Financial Framework

[1] Explanatory Memorandum, Public Governance, Performance and Accountability Bill 2013 (PGPA Bill 2013), p. 3.

[2] JCPA Report 296, The Auditor General: Ally of the People and Parliament, Canberra, 1989, p. 240.

[3] The Hon Kim Beazley, Minister for Finance, FMA Bill Second Reading Speech, House of Representatives Hansard, 7 December 1994, p. 4148.

[4] Joint Committee of Public Accounts, Report 331, An Advisory Report on the Financial Management Bill 1994, the Commonwealth Authorities and Companies Bill 1994 and the Auditor-General Bill 1994, and on a Proposal to Establish an Audit Committee of Parliament, Canberra, 1994, p. 1.

[5] Department of the Parliamentary Library, Bills Digest 109, 1996-97 Financial Management and Accountability Bill 1996, <http://www.aph.gov.au/Parliamentary_Business/Bills_Legislation/bd/BD9697/97bd109#top> Accessed 27 May 2013; Department of the Parliamentary Library, Bills Digest 108, 1996-97 Commonwealth Authorities and Companies Bill 1996, <http://www.aph.gov.au/Parliamentary_Business/Bills_Legislation/bd/BD9697/97bd108> Accessed 27 May 2013.

[6] The Hon Kim Beazley, Minister for Finance, FMA Bill Second Reading Speech, House of Representatives Hansard, 7 December 1994, p. 4148.

[7] Explanatory Memorandum, Financial Management and Accountability Bill 1996, pp. 1-2.

[8] Explanatory Memorandum, Commonwealth Authorities and Companies Bill 1996, pp. 1-2.

[9] A copy of Report 374 can be accessed at http://www.aph.gov.au/Parliamentary_Business/Committees/House_of_Representatives_Committees?url=jcpaa/fma/contents.htm.

[10] Senator the Hon Penny Wong, Minister for Finance and Deregulation, Speech at the Commonwealth Authorities & Companies Discussion Forum “Better Government”, National Portrait Gallery, Canberra, 8 December 2010

[11] Department of Finance and Deregulation, CFAR Introduction, <http://www.cfar.finance.gov.au>, accessed 17 May 2013.

[12] Department of Finance and Deregulation, Submission 9, Attachment E; and Senate Finance and Public Administration Committee, Senate Estimates Hansard, 28 May 2013.

[13] Department of Finance and Deregulation, Submission 9, Attachment E

[14] Senate Finance and Public Administration Committee, Senate Estimates Hansard, 28 May 2013.

[15] Explanatory Memorandum, Public Governance, Performance and Accountability Bill 2013 (PGPA Bill 2013), pp. 3–4.

[16] PGPA Bill 2013, p. 4.

[17] Explanatory Memorandum, PGPA Bill 2013, p. 1; ASIC’s submission to the CFAR discussion paper provides further detail in relation to its experience transitioning between the Acts. A copy is available at www.cfar.finance.gov.au.

[18] Explanatory Memorandum, PGPA Bill 2013, pp. 3–4.

[19] Explanatory Memorandum, PGPA Bill 2013, p. 4.

[20] Explanatory Memorandum, PGPA Bill 2013, p. 2.

[21] Explanatory Memorandum, PGPA Bill 2013, p. 5.

[22] Explanatory Memorandum, PGPA Bill 2013, p. 6.

[23] Explanatory Memorandum, PGPA Bill 2013, p. 6.

[24] Explanatory Memorandum, PGPA Bill 2013, p. 7.

[25] Explanatory Memorandum, PGPA Bill 2013, p. 7.

[26] Explanatory Memorandum, PGPA Bill 2013, p. 7.

[27] Explanatory Memorandum, PGPA Bill 2013, p. 8.

[28] Explanatory Memorandum, PGPA Bill 2013, p. 8.

[29] Explanatory Memorandum, PGPA Bill 2013, p. 8.

[30] Explanatory Memorandum, PGPA Bill 2013, p. 9.

[31] Explanatory Memorandum, PGPA Bill 2013, p. 9.

[32] Explanatory Memorandum, PGPA Bill 2013, p. 9.

[33] Explanatory Memorandum, PGPA Bill 2013, p. 10.

[34] Explanatory Memorandum, PGPA Bill 2013, pp. 9–10.

[35] Explanatory Memorandum, PGPA Bill 2013, p. 10.

[36] Explanatory Memorandum, PGPA Bill 2013, p. 4.

Chapter 3 The Bill in-principle

[1] Department of Finance and Deregulation (Finance), Supplementary Submissions 9.1 and 9.2.

[2] Proof Committee Hansard, Canberra, 24 May 2013, pp. 16–21.

[3] Mr Ian McPhee, Auditor-General, Proof Committee Hansard, Canberra, 24 May 2013, p. 12.

[4] Mr Ian McPhee, Auditor-General, Proof Committee Hansard, Canberra, 24 May 2013, pp. 14–16.

[5] Proof Committee Hansard, Canberra, 24 May 2013, pp. 16–21.

[6] Explanatory Memorandum, Public Governance, Performance and Accountability Bill 2013 (PGPA Bill 2013), p. 3.

[7] Mr David Tune, Finance, Proof Committee Hansard, Canberra, 24 May 2013, pp. 1–2.

[8] Mr Yasser El-Ansary, Institute of Chartered Accountants, Proof Committee Hansard, Canberra, 24 May 2013, p. 28.

[9] Mr Ian McPhee, Auditor-General, Proof Committee Hansard, Canberra, 24 May 2013, p. 13; and Mr Stephen Sedgwick, Public Service Commissioner, Proof Committee Hansard, Canberra, 24 May 2013, p. 33.

[10] Mr Ian McPhee, Auditor-General, Proof Committee Hansard, Canberra, 24 May 2013, p. 13.

[11] Mr Stephen Sedgwick, Public Service Commissioner, Proof Committee Hansard, Canberra, 24 May 2013, p. 33.

[12] Dr Helgeby, Finance, Proof Committee Hansard, Canberra, 24 May 2013, pp. 25-26.

[13] Mr George Sotiropoulos, Finance, Proof Committee Hansard, Canberra, 24 May 2013, p. 26.

[14] Mr George Sotiropoulos, Finance, Proof Committee Hansard, Canberra, 24 May 2013, p. 26.

[15] CPA Australia, Submission 5, p. 1.

[16] Professor John McMillan, Australian Information Commissioner, Proof Committee Hansard, Canberra, 24 May 2013, p. 11.

[17] Professor John McMillan, Australian Information Commissioner, Proof Committee Hansard, Canberra, 24 May 2013, p. 11.

[18] The Hon David Bradbury MP, Assistant Treasurer and Minister for Deregulation, Second Reading Speech, House of Representatives Hansard, 16 May 2013, pp. 9-10.

[19] The Hon David Bradbury MP, Assistant Treasurer and Minister for Deregulation, Second Reading Speech, House of Representatives Hansard, 16 May 2013, p. 11.

[20] Mr David Tune, Finance, Proof Committee Hansard, Canberra, 24 May 2013, p. 2.

[21] Mr Ian McPhee, Auditor-General, Proof Committee Hansard, Canberra, 24 May 2013, p. 11.

[22] Mr Ian McPhee, Auditor-General, Proof Committee Hansard, Canberra, 24 May 2013, pp. 11–12.

[23] Proof Committee Hansard, Canberra, 24 May 2013, p. 16-21.

[24] Professor Kerry Jacobs, Proof Committee Hansard, Canberra, 24 May 2013, p. 27.

[25] Mr Stephen Bartos, Proof Committee Hansard, Canberra, 24 May 2013, p. 27.

[26] Professorial Fellow Bill Burmester, Proof Committee Hansard, Canberra, 24 May 2013, p. 28.

[27] Mr Yasser El-Ansary, Institute of Chartered Accountants, Proof Committee Hansard, Canberra, 24 May 2013, p. 28.

[28] Senate Finance and Public Administration Committee, Senate Estimates Hansard, 28 May 2013.

[29] Finance, Submission 18, Attachment A.

[30] Mr David Tune, Finance, Proof Committee Hansard, Canberra, 24 May 2013, p. 2.

[31] Mr David Tune, Finance, Proof Committee Hansard, Canberra, 24 May 2013, p. 3; for explanation of the decision to change from ‘regulations’ to ‘rules’ see the Explanatory Memorandum, p. 65.

[32] Dr Stein Helgeby, Finance, Proof Committee Hansard, Canberra, 24 May 2013, p. 3.

[33] Dr Stein Helgeby, Finance, Proof Committee Hansard, Canberra, 24 May 2013, p. 3

[34] Mr George Sotiropoulos, Finance, Proof Committee Hansard, Canberra, 24 May 2013, p. 5.

[35] Mr Lembit Suur, Finance, Proof Committee Hansard, Canberra, 24 May 2013, p. 6.

[36] Dr Stein Helgeby, Finance, Proof Committee Hansard, Canberra, 24 May 2013, p. 7.

[37] Senator the Hon Penny Wong, Minister for Finance and Deregulation, Submission 16, p. 2.

[38] Dr Stein Helgeby, Finance, Proof Committee Hansard, Canberra, 24 May 2013, p. 7.

[39] Finance, Supplementary Submission 9.2, p. 2.

[40] Senator the Hon Penny Wong, Minister for Finance and Deregulation, Submission 16, p. 2.

[41] Mr George Sotiropoulos, Finance, Proof Committee Hansard, 24 May 2013.

Chapter 4 The Bill – areas of impact

[1] Explanatory Memorandum, Public Governance, Performance and Accountability Bill 2013 (PGPA Bill 2013), p.2.

[2] Explanatory Memorandum, PGPA Bill 2013, p.2.

[3] Explanatory Memorandum, PGPA Bill 2013, p.6

[4] Department of Finance and Deregulation (Finance), Submission 9, p. 30.

[5] Finance, Submission 9, p. 30.

[6] Mr David Tune, Finance, Proof Committee Hansard, Canberra, 24 May 2013, p. 2.

[7] Mr David Pendleton, ABC, Proof Committee Hansard, Canberra, 24 May 2013, p.16.

[8] Mr John Torpy, SBS, Proof Committee Hansard, Canberra, 24 May 2013, p.17.

[9] Public Governance, Performance and Accountability Bill 2013, p. 19.

[10] Finance, Supplementary Submission 9.1.

[11] Finance, Supplementary Submission 9.1.

[12] Finance, Supplementary Submission 9.1.

[13] Finance, Supplementary Submission 9.2

[14] The Hon David Bradbury, Assistant Treasurer and Minister Assisting for Deregulation, PGPA Bill 2013 Second Reading Speech, House or Representatives Hansard, 16 May 2013, p. 9.

[15] Explanatory Memorandum, PGPA 2013, p. 23.

[16] Explanatory Memorandum, PGPA 2013, p. 34.

[17] Mr George Sotiropoulos, Finance, Proof Committee Hansard, Canberra, 24 May 2013, p. 6.

[18] Professor Kerry Jacobs, Proof Committee Hansard, Canberra, 24 May 2013, p. 27.

[19] Mr Stephen Bartos, Proof Committee Hansard, Canberra, 24 May 2013, p. 32.

[20] Mr William Burmester, Proof Committee Hansard, Canberra, 24 May 2013, p. 28.

[21] Mr Stephen Bartos, Submission 7, p. 2.

[22] CPA Australia, Submission 5, p. 1.

[23] Mr David Tune, Finance, Proof Committee Hansard, Canberra, 24 May 2013, p. 1.

[24] Explanatory Memorandum, PGPA Bill 2013, p. 21.

[25] Mr Lembit Surr, Finance, Proof Committee Hansard, Canberra, 24 May 2013, p. 1.

[26] Mr Lembit Suur, Finance, Proof Committee Hansard, Canberra, 24 May 2013, p. 9.

[27] National Congress of Australia’s First Peoples, Submission 15, p. 3.

[28] National Congress of Australia’s First Peoples, Submission 15, p. 3.

[29] National Congress of Australia’s First Peoples, Submission 15, pp. 2–3.

[30] Mr Joseph Zabar, UnitingCare, Proof Committee Hansard, Canberra, 24 May 2013, p. 22.

[31] Mr Joseph Zabar, UnitingCare, Proof Committee Hansard, Canberra, 24 May 2013, p. 22.

[32] Mr Joseph Zabar, UnitingCare, Proof Committee Hansard, Canberra, 24 May 2013, p. 22.

[33] Mr Joseph Zabar, UnitingCare, Proof Committee Hansard, Canberra, 24 May 2013, p. 22.

[34] Dr Stein Helgeby, Finance, Proof Committee Hansard, Canberra, 24 May 2013, p. 23.

[35] Mr Lembit Suur, Finance, Proof Committee Hansard, Canberra, 24 May 2013, p. 23.

[36] Correspondence is available on the Committee’s website at: www.aph.gov.au/jcpaa

[37] For example see JCPAA Report 432: APS—Fit for Service (August 2102), p. 10.

[38] Dr Stein Helgeby, Finance, Proof Committee Hansard, Canberra, 24 May 2013, p. 29.

[39] Explanatory Memorandum, PGPA Bill 2013, p. 7.

[40] Explanatory Memorandum, PGPA Bill 2013, p. 34.

[41] Finance, Submission 9, p. 7.

[42] Finance, Submission 9, p. 7.

[43] CPA Australia, Submission 5, p. [2].

[44] Auditor-General, Submission 8, p. 3.

[45] Auditor-General, Submission 8, p. [9].

[46] Finance, Supplementary Submission 9.1, p. 23.

[47] Mr Stephen Bartos, Submission 7, pp.2-3.

[48] Finance, Submission 9, pp. 9–10.

[49] Finance, Submission 9, p. 9.

[50] Finance, Submission 9, p. 10.

[51] Australian Public Service Commissioner, Submission 13, pp. [5–7].

[52] Mr Stephen Sedgwick, Australian Public Service Commissioner, Proof Committee Hansard, Canberra, 24 May 2013, p. 34.

[53] Mr Stephen Sedgwick, Proof Committee Hansard, Canberra, 24 May 2013, p. 33.

[54] Mr Stephen Sedgwick, Proof Committee Hansard, Canberra, 24 May 2013, pp. 33–34.

[55] Dr Stein Helgeby, Proof Committee Hansard, Canberra, 24 May 2013, p. 34.

[56] Dr Stein Helgeby, Proof Committee Hansard, Canberra, 24 May 2013, p. 34.

[57] Finance, Supplementary Submission 9.1, p. 13.

[58] Finance, Supplementary Submission 9.1, p. 13.

[59] Finance, Supplementary Submission 9.1, p. 14.

[60] Mr Stephen Sedgwick, Proof Committee Hansard, Canberra, 24 May 2013, p. 35.

[61] Mr Lembit Suur, Finance, Proof Committee Hansard, Canberra, 24 May 2013, p. 35.

[62] See Explanatory Memorandum, PGPA Bill 2013, pp. 28–29.

[63] Mr Lembit Suur, Finance, Proof Committee Hansard, Canberra, 24 May 2013, p. 4.

[64] Mr Lembit Suur, Finance, Proof Committee Hansard, Canberra, 24 May 2013, p. 4.

[65] Mr Lembit Suur, Finance, Proof Committee Hansard, Canberra, 24 May 2013, p. 36.

[66] Mr Lembit Suur, Finance, Proof Committee Hansard, Canberra, 24 May 2013, pp. 4–5.

[67] Finance, Supplementary Submission 9.2, p. [5].

[68] Finance, Supplementary Submission 9.2, p. [5].

[69] Mr Lembit Suur, Finance, Proof Committee Hansard, Canberra, 24 May 2013, p. 35.

Dissenting Report—Coalition Members

[1] Mr Ian McPhee, Auditor-General, Proof Committee Hansard, Canberra, 24 May 2013, p. 12.

[2] Mr Ian McPhee, Auditor-General, Proof Committee Hansard, Canberra, 24 May 2013, p. 11.

[3] Mr Ian McPhee, Auditor-General, Finance and Public Administration Committee Senate Estimates Hansard, 28 May 2013, p. 24.

[4] Australian Public Service Commission, Submission 17, p. 1.

[5] Australian National Audit Office, Submission 8, p. 3.

[6] Australian National Audit Office, Submission 8, p. 3.

[7] Mr Ian McPhee, Auditor-General, Proof Committee Hansard, Canberra, 24 May 2013, p. 14.