TABLE OF CONTENTS
Membership of the Committee
Chapter 1: The inquiry process
Reference
Conduct of the initial inquiry
First report
Conduct of the second phase of the inquiry
Acknowledgments
Chapter 2: Accrual budgeting and the role of the
Portfolio Budget Statements
Introduction
Experience of accrual budgeting in other jurisdictions
The first federal accrual budgeting PBS
The PBS and the estimates process
Chapter 3: The outcomes and outputs reporting framework
Introduction
Outcomes
Outputs
Administered items
The outcomes/outputs framework
Level of specificity of outcomes/outputs
Failure to disclose discrete entities
Enabling services as separate outputs?
Relationship of the outcomes/outputs framework with the organisational
structure
Stability of the outcomes/outputs structure
Conclusions
Chapter 4: Financial tables and statements
Introduction
Financial tables
Variation tables
Total estimated expenditure
Output pricing
Cost allocation to outputs
Financial statements
Reporting of depreciation
Capital use charge
Asset valuation
Statement of assets and liabilities
Explanatory notes
Equity injections
Treatment of multi-year contracts
Standardisation across agencies
Conclusion
Chapter 5: Performance information
Introduction
Quantitative performance information
Qualitative performance information
Performance information for administered items
Effectiveness in contributing to outcomes
Conclusions
Chapter 6: Conclusions and recommendations
Introduction
The reporting framework
The financial tables and statements
The level of detail provided
Standardisation across portfolios
Performance information
Conduct of estimates hearings
DOFA's role
Continuing scrutiny
Appendix A: Submissions (Word format)
Appendix B: Public hearing Canberra Thursday 17 June 1999 - Witnesses
(Word format)
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