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.

Back to top

We acknowledge the traditional owners and custodians of country throughout Australia and acknowledge their continuing connection to land, waters and community. We pay our respects to the people, the cultures and the elders past, present and emerging.

Aboriginal and Torres Strait Islander people are advised that this website may contain images and voices of deceased people.