TABLE OF CONTENTS

• Letter of transmittal
• Members of Commission
• EXECUTIVE SUMMARY

1. FOCUS AND STRUCTURE OF THIS REPORT
2. PRINCIPLES GUIDING THE COMMISSION'S ANALYSIS
   • 2.1 When should governments get involved in the community's activities?
   • 2.2 Getting program objectives right: broad effectiveness principles
   • 2.3 Value for money in delivering programs: broad efficiency principles
   • 2.4 Accountability and performance monitoring framework
   • 2.5 Application of the principles
3. OBJECTIVES OF GOVERNMENT ACTIVITY: SHOULD THE GOVERNMENT BE INVOLVED?
   • 3.1 Reviewing the government's priorities
   • 3.2 Government assistance programs
   • 3.3 Government business enterprises
   • 3.4 Government service programs
4. WHICH LEVEL OF GOVERNMENT? INTERFACE BETWEEN THE STATES AND THE COMMONWEALTH
   • 4.1 Current arrangements
   • 4.2 Inefficiencies and costs of overlap and duplication
   • 4.3 Appropriate Commonwealth role
   • 4.4 Reducing duplication, overlap and cost shifting
   • 4.5 Application of the principles
   • 4.6 Health and health related services
   • 4.7 Education
   • 4.8 Service delivery to Aboriginals and Torres Strait Islanders
   • 4.9 Family services
   • 4.10 Housing
   • 4.11 Environment
   • 4.12 Regional development, urban management and local government
   • 4.13 Workers compensation
   • 4.14 Industrial relations
5. BEST PRACTICE IN GOVERNMENT ACTIVITIES
   • 5.1 Improving efficiency and effectiveness
   • 5.2 Empowering managers - the employment framework and human resource management
   • 5.3 Improving service delivery
   • 5.4 Contribution to potential savings targets
   • 5.5 Performance monitoring and accountability framework
6. DEMOGRAPHIC CHANGE AND COMMONWEALTH FINANCES
   • 6.1 Emerging trends in Australian demographics
   • 6.2 General effect of demographic change on Commonwealth finances
   • 6.3 Major areas of pressure on outlays
   • 6.4 Intergenerational equity
   • 6.5 Role of personal savings and superannuation
7. BENCHMARKING BENEFITS
   • 7.1 Benchmarks of adequacy
   • 7.2 Issues in the application of adequacy benchmarks
   • 7.3 An alternative benchmark approach
   • 7.4 Conclusions on adequacy benchmarks and adjustment of benefits
8. INFRASTRUCTURE
   • 8.1 Defining and measuring infrastructure
   • 8.2 Is Australia's infrastructure adequate?
   • 8.3 Public and private sector roles
   • 8.4 Is Australia's infrastructure being used efficiently?
9. ACCOUNTING FRAMEWORK OF THE COMMONWEALTH: CURRENT AND PROPOSED
   • 9.1 Accounting framework
   • 9.2 Present budgetary and accounting arrangements
   • 9.3 Appropriateness of current accounting arrangements
   • 9.4 A full accrual system
   • 9.5 Options for implementing accrual budgeting and accounting - the appropriation process
10. WHOLE OF GOVERNMENT FINANCIAL REPORTING
    • 10.1 Technical, conceptual and interpretative issues
    • 10.2 1994-95 whole of government statements
11. THE CHARTER OF BUDGET HONESTY
    • 11.1 Fiscal responsibility, fiscal reporting and fiscal strategy
    • 11.2 Towards an Australian Fiscal Reporting Act

• APPENDICES
  • A ADDITIONAL TERMS OF REFERENCE
  • B THE GOVERNMENT'S INSTITUTIONAL FRAMEWORK
  • C HEALTH AND HEALTH RELATED SERVICES
    • C.1 Overview
    • C.2 Financial outlook
    • C.3 Duplication, overlap and cost shifting
    • C.4 The COAG reform process
    • C.5 Alternative approaches for reform
    • C.6 Measures to promote more efficient service delivery
  • D AUSTRALIAN SUPERANNUATION: RECENT REFORMS
  • E FINANCIAL REPORTING OF THE COMMONWEALTH: CURRENT AND PROPOSED
    • E.1 Present financial reporting practices
    • E.2 Proposed accrual budgeting statements
  • F WHOLE OF GOVERNMENT FINANCIAL REPORTING
    • F.1 Whole of government financial statements
    • F.2 Notes to and forming part of the financial statements
    • F.3 List of Commonwealth entities by sector
  • G RECENT OVERSEAS AND AUSTRALIAN EXPERIENCE WITH FISCAL RESPONSIBILITY LEGISLATION, FISCAL REPORTING AND FISCAL TARGETS
    • G.1 Recent overseas experience
    • G.2 Recent Commonwealth experience
    • G.3 Recent Australian State and Territory experience
• ACRONYMS AND ABBREVIATIONS
• LIST OF SUBMISSIONS

• National Commission of Audit

© Commonwealth of Australia