Portfolio Budget Statements

CONTENTS

CHAPTER 1 - INTRODUCTION

Reference
Conduct of the inquiry
Acknowledgments

CHAPTER 2 - A BRIEF HISTORY OF THE PORTFOLIO BUDGET STATEMENTS

The Portfolio Budget Statements (PBS)
How the PBS evolved
The Explanatory Notes era
The impact of program budgeting ...
The impact of May budgets
The PBS today

CHAPTER 3 - PROBLEMS WITH THE PORTFOLIO BUDGET STATEMENTS 1996-97 AND 1997-98

Introduction
Endemic problems
Level of detail
Where to find matters
Program structures and level of disaggregation of estimates
Standardisation across portfolios
Intra- and cross-portfolio matters
Commonwealth/State funding
Budgeting conventions
Errors
Performance information
Relationship with the annual report
Comparisons of expenditure over time
Problems specific to the 1996-97 budget estimates round
Problems related to the estimates process itself

CHAPTER 4 - THE FUTURE OF THE PORTFOLIO BUDGET STATEMENTS

A reassessment of the purpose of the PBS
Suggestions for the immediate future
The impact of accrual budgeting
Conclusions and recommendations

APPENDIX A - SUBMISSIONS

APPENDIX B - EXCERPT FROM ACT BUDGET DOCUMENTATION -

ACT Budget Estimates 1997-98 Budget Paper no.4, vol.1, Department of Business, the Arts, Sport and Tourism, pp. 199-219. Not included on the internet version.