Footnotes

Report

[1]        Journals of the Senate, 8 February 2007, pp 3406–07.

[2]        Requirements for Annual Reports: for departments, executive agencies and FMA Act bodies, June 2007, Department of the Prime Minister and Cabinet, p. 3, emphasis added.

[3]        Requirements for Annual Reports: for departments, executive agencies and FMA Act bodies, June 2007, Department of the Prime Minister and Cabinet, p. 4.

[4]        These guidelines may be found on the Internet at: http://www.pmc.gov.au/guidelines/index.cfm (accessed 24 August 2007).

[5]        This legislative instrument may be found on the Internet at: http://www.comlaw.gov.au/comlaw/management.nsf/lookupindexpagesbyid/IP200509122?OpenDocument (accessed 24 August 2007).

[6]        This list may be found at the following internet addresses: http://www.finance.gov.au/finframework/fma_agencies.html and http://www.finance.gov.au/finframework/cac_bodies.html (accessed 24 August 2007).

[7]        See the Financial Management and Accountability Act 1997 'Part 8—Reporting and Audit': http://www.comlaw.gov.au/ComLaw/Legislation/ActCompilation1.nsf/0/C093254E35BA6D0ECA2572E6000BECA2/$file/FinanMgmtAccount1997WD02.pdf (accessed 24 August 2007).

[8]        Commonwealth Superannuation Scheme, Annual Report: The CSS Board 05-06, p. 38.

[9]        Journals of the Senate, 11 May 2004, p. 3379.

[10]      Requirements for Annual Reports: for departments, executive agencies and FMA Act bodies, June 2007, Department of the Prime Minister and Cabinet, p. 3.

[11]      The Hon. Mr Harold Holt MP, Treasurer, House of Representatives Hansard, 13 May 1965, pp 1484–1485.

[12]      Senate Standing Committee on Finance and Public Administration, Transparency and accountability of Commonwealth public funding and expenditure, March 2007, pp 37–42.

[13]      Senate Standing Committee on Finance and Public Administration, Transparency and accountability of Commonwealth public funding and expenditure, March 2007, pp 43–52.

[14]      Prime Minister and Cabinet, Portfolio Budget Statements 2007–08, p. ix.

[15]      Budget Measures 2007–08, Budget Paper No. 2, p. 195; and Finance and Administration Portfolio Budget Statements 2007–08, pp 22 and 24.

[16]      Budget Measures 2007–08, Budget Paper No. 2, p. 200; and Finance and Administration Portfolio Budget Statements 2007–08, p. 23.

[17]      Budget Measures 2007–08, Budget Paper No. 2, p. 266; and Human Services Portfolio Budget Statements 2007–08, p. 92.

[18]      Budget Measures 2007–08, Budget Paper No. 2, p. 228; and Human Services Portfolio Budget Statements 2007–08, p. 117.

[19]      Senate Standing Committee on Finance and Public Administration, Transparency and accountability of Commonwealth public funding and expenditure, March 2007, p. 75.

[20]      Requirements for Annual Reports: for departments, executive agencies and FMA Act bodies, June 2007, Department of the Prime Minister and Cabinet, p. 3.

[21]      Senate Finance and Public Administration Legislation Committee, Annual Reports (No. 1 of 2006), pp 6–7.

[22]      Department of Finance and Administration, Annual Report 2005–06, p. 110.

[23]      Department of Finance and Administration, Annual Report 2005–06, p. 38.

[24]      Department of Finance and Administration, Annual Report 2005–06, p. 38.

[25]      Department of Finance and Administration, Annual Report 2005–06, p. 42.

[26]      Department of Finance and Administration, Annual Report 2005–06, p. 48.

[27]      The Future Fund Act 2006 was proclaimed on 3 April 2006. To view the Future Fund Act 2006 see: http://www.comlaw.gov.au/ComLaw/Legislation/ActCompilation1.nsf/0/A7C1395B416D0674CA257202001D234D/$file/FutureFundAct2006.pdf (accessed 14 August 2007).

[28]      Supplementary Budget Estimates 2006–07, Future Fund Management Agency, answer to question on notice, F69–74 (received 9 February 2007), https://www.aph.gov.au/Senate/committee/fapa_ctte/estimates/sup_0607/finance/index.htm (accessed 31 August 2007).

[29]      Future Fund, Annual Report 2005–06, p. 13.

[30]      Future Fund, Annual Report 2005–06, p. 13.

[31]      Finance and Administration Portfolio, Portfolio Budget Statements 2007–08, p. 211.

[32]      The Outcomes and Outputs Framework: Specifying Outputs, September 2003. p. 1, http://www.finance.gov.au/budgetgroup/Commonwealth_Budget_-_Overview/specifying_outputs.html (accessed 14 August 2007).

[33]      Department of Finance and Administration, The Outcomes and Outputs Framework: Specifying Outputs, September 2003. p. 2, http://www.finance.gov.au/budgetgroup/Commonwealth_Budget_-_Overview/specifying_outputs.html (accessed 14 August 2007).

[34]      Future Fund, Annual Report 2005–06, p. 13.

[35]      Future Fund, Annual Report 2005–06, p. 3.

[36]      Future Fund, Annual Report 2005–06, p. 16.

[37]      Senate Finance and Public Administration Legislation Committee, Annual Reports (No. 1 of 2006), March 2006, p. 8.

[38]      Department of Human Services, Annual Report 2005–06, p. 49.

[39]      This finding was carried over from the ANAO's August 2005 audit.

[40]      Australian National Audit Office, Interim Phase of the Audit of Financial Statements of General Government Sector Entities for the Year Ending 30 June 2006, Audit Report No. 48 2005–06, pp 154–155.

[41]      Department of Human Services, Annual Report 2005–06, pp 73–77.

[42]      Requirements for Annual Reports: for departments, executive agencies and FMA Act bodies, June 2007, Department of the Prime Minister and Cabinet, p. 3.

[43]      Department of Human Services, Annual Report 2005–06, p. 15.

[44]      Health Services Australia, 2005–06 Annual Report, pp 45 and 48–49.

[45]      Health Services Australia, 2005–06 Annual Report, pp 12 and 14.

[46]      Health Services Australia, 2005–06 Annual Report, p. 62.

[47]      Commonwealth Authorities and Companies (Report of Operations) Orders 2005, p. 10.

[48]      Senate Finance and Public Administration Committee, Budget Estimates 2007–08, June 2007, pp 25–26.

[49]      Senate Finance and Public Administration Legislation Committee, Annual Reports (No. 1 of 2005), May 2005, p. 11; and Senate Finance and Public Administration Legislation Committee, Additional Estimates 2004–05, March 2004, p. 21.

[50]      Committee Hansard, 24 May 2007, pp 127–128.

[51]      Health Services Australia, 2004–05 Annual Report, September 2005, p. 78.

[52]      Health Services Australia, 2005–06 Annual Report, September 2006, p. 94.

[53]      Health Services Australia, answer to question on notice HS 43, 24 May 2007 (received 17 July 2007). See: https://www.aph.gov.au/Senate/committee/fapa_ctte/estimates/bud_0708/human_services/hs_qon_index_be0708.pdf (accessed 31 August 2007).

[54]      Australian Accounting Standard Board, Accounting Standard AASB 124: Related Party Disclosures, December 2005, p. 5.

[55]      See for example paragraphs Aus25.2 to Aus25.9.3, Australian Accounting Standard Board, Accounting Standard AASB 124: Related Party Disclosures, December 2005, pp 21–30.

[56]      Health Services Australia, answer to question on notice HS 44, 24 May 2007, received 3 September 2007. See: https://www.aph.gov.au/Senate/committee/fapa_ctte/estimates/bud_0708/human_services/hs_qon_index_be0708.pdf (accessed 3 September 2007).

[57]      Health Services Australia, 2005–06 Annual Report, September 2006, p. 94. The total remuneration for directors in 2005–06 is $501 466 compared to $1 111 329 for senior executives.