On 12 July 2021, with regard to the Public Accounts and Audit Committee Act 1951, the Joint Committee of Public Accounts and Audit resolved to inquire into the use of alternative financing mechanisms in government expenditure. 
 
The Committee will have particular regard to the issues raised in the Parliamentary Budget Office report no. 01/2020, Alternative financing of government policies – Understanding the fiscal costs and risks of loans, equity injections and guarantees, including:

• the reasons for and effects of governments funding programs through alternative approaches;
• the costs associated with different policies; and
• the reporting in Budget papers of programs funded through alternative approaches.