Skip to main content
Home Home

Secondary Menu

  • Latest news
  • Events & training
  • Newsletters
  • Contact us
  • Policy and Legislation
Toggle menu

Main navigation

  • Government
  • Business
  • Individuals
  • Publications
  • About us
21 Oct
2016

Private Sector Discussion Paper Findings

Government Shared Services Program Discussion Paper, Findings

Publications

  • Advance to the Finance Minister
  • Advice Paper
  • Agreement
  • Annual Report
  • Case Study
  • Chart
  • Charter
  • Commonwealth Consolidated Financial Statements
  • Commonwealth Monthly Financial Statements
  • Compliance Advice
  • Corporate Plan
  • Discussion Paper
  • eLearning
  • Evaluation paper
  • Executive Remuneration Reporting
  • Financial Reporting
  • Findings
  • Gifts and Benefits
  • Government Responses
  • Grants
  • Information Sheet
  • Legal Services Expenditure
  • Lessons Learned
  • Ministerial Consultants Reports
  • Parliamentary Services
  • Plan
  • Policy
  • Portfolio Additional Estimates Statements
  • Portfolio Budget Statements
  • Reports
  • Reviews
  • Senate Order 12 Indexed lists of departmental and agency files
  • Senate Order 13 Entity Contracts
  • Senate Order 15 Departmental and agency appointments and vacancies
  • Strategy

Footer

  • Accessibility
  • Contact us
  • Copyright
  • Disclaimer
  • Information Publication Scheme
  • Privacy

© Commonwealth of Australia 2020

ABN 61970 632 495

  • Government
    • Advertising
      • AusTender reporting requirements
      • Campaign Advertising Supplier Register
      • Campaign Evaluation
      • Central Advertising System
      • Contact Details - Advertising
      • Frequently Asked Questions - Advertising
      • Guidelines on Information and Advertising Campaigns by non-corporate Commonwealth entities
      • Indigenous Audience Research
      • Online Management System – UM Central
      • Recruitment Advertising Policy (RMG 408)
      • Role of Finance
      • Types of advertising
      • White Pages Advertising Guidance
    • Assurance Reviews and Risk Assessment
      • Assurance Reviews Process Overview
      • Becoming a Private Sector Reviewer
      • Becoming a Public Sector Reviewer
      • Gateway Reviews Process
      • ICT Investment Approval Process
        • ICT Investment Approval Process - Frequently asked questions
        • ICT Investment Approval Process - Text Descriptions
      • Implementation Readiness Assessment (IRA)
      • Lessons Learned - Gateway Reviews
        • Gateway Reviews Process - Lessons Learned - Second Edition
      • Questions & Answers For Review Team Members on the Assurance Reviews Process
      • Questions & Answers: For Senior Responsible Officials on the Assurance Reviews Process
    • Australian Government Investment Funds
      • Aboriginal and Torres Strait Islander Land and Sea Future Fund
      • Clean Energy Finance Corporation
      • DisabilityCare Australia Fund
      • Future Drought Fund
      • Future Fund
      • Governance - Investment Funds
        • Future Fund Board of Guardians
        • Future Fund Management Agency
      • International Forum of Sovereign Wealth Funds
      • Investment Fund Principles
      • Medical Research Future Fund
      • Nation-building Funds
      • Regional Investment Corporation
    • Comcover
      • About Comcover
      • Advice Circulars to Fund Member Agencies
      • Claims Management
        • Background information about the Cornwell superannuation case
        • Claim Forms - Comcover
        • Claims
      • Education
        • Building Risk Management Capability
        • Embedding an active risk culture Part 2: The benefits of an active risk culture
        • Embedding an active risk culture
        • Organisational Resilience in a Crisis
        • Risk Management in a Crisis
        • Risk appetite and tolerance
      • Insurance
        • Comcover - expired policies
        • Frequently asked questions - insurance
        • Indemnity and Insurance Clauses in Commonwealth Contracts
        • Information Bulletins - Insurance
        • Insurance Broking
        • Overseas Medical and Travel Assistance
      • Risk Services / Management
        • Awards for Excellence
          • 2018 Awards for Excellence
          • 2019 Awards for Excellence
        • Benchmarking Program
        • Comcover Dispute Resolution
        • Risk resources
      • The Commonwealth Risk Management Policy
    • Commonwealth grants
      • Additional information
      • Approving a grant
      • Commonwealth Grants Policy Framework
      • Commonwealth Grants Rules and Guidelines
      • Grant reporting
      • Grants - getting started
      • Grants News
      • Grants administration FAQs
      • Grants and Corporate Commonwealth Entities
      • Grants connected policies
      • Publishing a grant
      • Tools and templates
        • Decision tree for selecting a grant opportunity template
    • Contacts
    • Digital Records Transformation Initiative
      • Australian Government Records Interoperability Framework
      • Digital Records Investment Alignment Process
      • Sourcing Strategy Framework (DRTI) – Phase A. Problem Definition
      • Sourcing Strategy Framework (DRTI) – Phase B. Sourcing
      • Sourcing Strategy Framework (DRTI) – Phase C. Retrospective
      • Sourcing Strategy Framework
    • Federal Budget
      • Central Budget Management System (CBMS)
        • CBMS Access
        • CBMS Data Management – Reference Data Set
        • CBMS Training
      • Parliamentary Budget Office
      • The Budget Process
    • Financial reporting and accounting policy
      • Chief Finance Officer (CFO) stewardship forum
      • Financial Statements Better Practice Guide
        • 1. Introduction
        • 10. Foundations for a smooth external audit process
        • 11. Including financial statements in annual reports
        • 12. Project closure
        • 13. Guidance and support
        • 14. Appendices
        • 2. Framework for preparing financial statements
        • 3. Knowing your entity’s business
        • 4. Planning for year-end financial statements
        • 5. Preparing a schedule of activities and tasks
        • 6. Actioning and monitoring the plan
        • 7. Development processes and procedures – Financial Statements Better Practice Guide
        • 8. Structuring the financial statements – Financial Statements Better Practice Guide
        • 9. Quality assurance and certifications
      • Financial reporting for Commonwealth entities
      • Frequently Asked Questions – Accounting Impacts of COVID-19 and related matters
      • Guide to classifying payments to other levels of government for specific purposes and Commonwealth own-purpose expenses
      • Overview of Commonwealth financial reporting
        • Functional reporting
          • Description of functions and sub-functions
        • Government Finance Statistics
        • Major fiscal
      • Technical accounting policy and guidance
    • Governance
      • Commonwealth Contracting Suite – Privacy Statement
    • Government Business Enterprises
      • ASC
      • Australia Post
      • Australian Naval Infrastructure Pty Ltd
      • Australian Rail Track Corporation (ARTC)
      • Defence Housing Australia (DHA)
      • Medibank sale
        • Frequently Asked Questions - Medibank Sale
      • Moorebank Intermodal Company Limited
      • NBN Co Limited (nbn)
      • Past sales
      • Snowy Hydro Limited
      • The role of directors in Commonwealth GBE's Guidelines
        • Director Rules and Duties
        • Financial Management
        • Governance Regulation
        • Overview
        • Planning and Reporting
      • WSA Co Limited
    • Managing Commonwealth Resources
      • Annual performance statements for Commonwealth entities (RMG 134)
      • Annual report for corporate Commonwealth entities (RMG 136)
      • Annual report for non-corporate Commonwealth entities (RMG 135)
      • Annual reports for Commonwealth companies (RMG 137)
      • Australian Government Grants – Briefing, Reporting, Evaluating and Election Commitments (RMG 412)
      • Clarification of the terms ‘Audit’ and ‘Assurance’ (RMG 210)
      • Commonwealth companies Executive Remuneration Reporting Guide for Annual Reports (RMG 139)
      • Commonwealth entities Executive Remuneration Reporting Guide for Annual Reports (RMG 138)
      • Corporate plans for Commonwealth entities (RMG 132)
      • Developing good performance information (RMG 131)
      • General duties of officials (RMG 203)
      • Implementing the Commonwealth Risk Management Policy (RMG 211)
      • Learning and support
        • eLearning and training modules
      • Managing money & property
        • Managing Money
          • Annual Appropriations
            • Portfolio Budget Statements
          • Australian Government Charging Framework
            • Charging Activities
            • Charging for commercial activities
            • Charging for regulatory activities (Cost Recovery)
            • Charging for resource activities
            • Portfolio Charging Reviews
            • Portfolio Charging Reviews
            • The Charging Framework
            • The Charging Framework
          • Banking Money
          • Borrowing
          • Collecting revenue or money
          • Entering arrangements and committing relevant money
          • Indemnities
          • Investment by Commonwealth Entities
          • Making a payment of an amount owed to a person at time of death
          • Managing Debt
          • Other CRF Money
          • Receiving money
          • Spending money
      • Managing risk & internal accountability
        • Duties
          • Duties
            • Duties of Accountable Authorities
            • Officials
          • Risk & Internal Controls
            • Accountable Authority Instructions (AAIs) - RMG 206
            • Audit committees
              • How to set-up and manage an audit committee
              • Information for audit committee members
            • Joint Committee of Public Accounts and Audit - Responding to Parliamentary Committee Reports
            • Prescribing officials
            • Reporting Non-compliance
        • Foreign exchange risk management
      • Notification of significant non-compliance with the finance law (RMG 214)
      • PGPA Legislation
      • Planning and reporting
        • Annual Reporting
        • Commonwealth Performance Framework
          • Measuring
          • Planning
          • Reporting
      • Prescribing officials (RMG 212)
      • Preventing, detecting and dealing with fraud (RMG 201)
      • The banking of cash by Commonwealth entities (RMG 413)
      • Structure of the Australian Government Public Sector
        • Commonwealth Governance Structures Policy (Governance Policy)
          • Further information on the key requirements of the Governance Policy
        • Australian Government Organisations Register
          • Australian Government Organisations Register - Guide to Fields
          • Australian Government Organisations Register - Types of Bodies
          • Register of movements list
          • Spreadsheet of bodies
          • Summary of Key Statistics
        • Commonwealth Governance Structures Policy (Governance Policy)
        • Creating a new government body
        • PGPA Act Flipchart and List
        • Reviewing an existing government body
        • Types of Australian Government Bodies
    • Ministerial and Parliamentary Services
    • Procurement
      • Buying for the Australian Government
        • Accountability and Transparency
        • Additional Reporting on Confidentiality
        • Assessing Financial Viability
        • Confidentiality Throughout the Procurement Cycle
        • Contract Characteristics
        • Contract Issues
        • Contracts End Dates
        • Contracts and Entity Agreements
        • Cooperative Agency Procurement
        • Ethics and Probity in Procurement
        • Exemptions from Division Two
        • Handling Complaints
        • Incorporating Sustainability
        • Panel Arrangements
        • Policy Framework
        • Procurement Connected Policies
        • Procurement Practice
        • Procurement Process Considerations
        • Providing Feedback
        • Reporting Requirements
        • Third Party Procurement
        • Transparency in Commonwealth Government Procurement
      • COVID-19 – Procurement Policy Note
      • Commonwealth Contracting Suite (CCS)
      • Commonwealth Contracting Suite - Frequently Asked Questions (FAQs)
      • Commonwealth Procurement Awards for Excellence
        • 2019 Commonwealth Procurement Awards for Excellence – Recipients
        • 2020 Commonwealth Procurement Awards for Excellence – Recipients
      • Commonwealth Procurement Rules
        • Accountability and Transparency
        • Additional Rules
        • Appendix A: Exemptions
        • Appendix B: Definitions
        • Efficient, Effective, Economical and Ethical Procurement
        • Encouraging Competition
        • Foreword
        • How to Use the Commonwealth Procurement Rules
        • Procurement Framework
        • Procurement Method
        • Procurement Risk
        • Value for Money
      • Contract Management Guide
      • Enterprise Resource Planning Software as a Service
      • Major Office Machines
      • Procurement Coordinator
      • Procurement complaints
      • SME Exemption
      • Statistics on Australian Government Procurement Contracts
      • The Stationery and Office Supplies (SOS II) Panel
      • Vehicle Leasing & Fleet Management
        • Fleet Vehicle Selection Policy
        • Insurance Risk Management
        • Roles and Responsibilities - AGF, Entity Fleet Managers and sgfleet
      • Whole of Australian Government Procurement
        • Management Advisory Services Panel
    • Property and Construction
      • Barton Development Site
      • Capital Works Projects
      • Commonwealth Land Holdings
      • Commonwealth Property Disposal Policy
      • Commonwealth Property Management Framework
        • About the Commonwealth Property Management Framework
        • Budgeting and Funding
        • Capital Works
        • Glossary
        • Leasing
        • Managing
        • Ownership and Disposals
        • Planning
        • Reporting
        • Resources
      • Land Acquisition and Disposals
      • Lands Acquisition Act 1989 (LAA)
      • Leased office accommodation
        • Australian Government Office Occupancy Report
      • Property Services Coordinated Procurement
      • Property Services Coordinated Procurement
      • Public Works Committee
    • Setting up a Commonwealth entity
      • Accommodation
      • Appointments and staffing
      • Check if you're ready
      • Communications & Media
      • Funding & financial
      • Governance & compliance
      • IT & security
      • Information Management
      • Information Management
      • Initial priorities
      • Key contacts for establishing a new entity
      • Risk and Insurance
      • Risk and Insurance
      • Tax & superannuation
      • Using this guide
      • Work health & safety
    • Superannuation
      • Arrangements for Australian Government employees and statutory office holders
        • Arrangements Under the Superannuation (Productivity Benefit) Act 1988
        • Choice of Superannuation Funds for New Australian Government Employees
        • Commonwealth Superannuation Scheme (CSS)
        • Governance - Superannuation
          • Relevant legislation and responsible ministers
        • Investment fund principles
        • Public Sector Superannuation Accumulation Plan (PSSAP)
        • Public Sector Superannuation Scheme (PSS)
      • Arrangements for Federal Judges, Governors-General and Federal Circuit Court Judges
        • Governor General
        • Judge
        • Judges of the Federal Circuit Court of Australia
      • Parliamentary Contributory Superannuation Scheme
      • Parliamentary Superannuation
        • Overview of the Parliamentary Superannuation Act 2004
        • Parliamentary Contributory Superannuation Act 1948 - Parliamentary Contributory Superannuation Scheme (PCSS)
        • Parliamentary Salaries
          • Parliamentary Contributory Superannuation Act 1948 - Parliamentary Contributory Superannuation Scheme (PCSS)
      • Superannuation costs and reports
        • Charges for Actuarial Accounts
        • Employer Responsibilities & Costs
        • Judges of the Federal Circuit Court of Australia Long Term Cost Reports
        • Judges' Pensions Scheme - Long Term Cost Reports
        • PCSS Long Term Cost Reports
        • PSS and CSS Long Term Cost Reports
        • Superannuation Costs for Agencies
    • The Shared Services Transformation Initiative
      • GovERP
      • Shared Services Delivery
      • The Shared Services Journey
    • Travel Arrangements
      • About the travel arrangements
      • Accommodation
      • Airlines and TMS
      • Australian Government Travel Guide
      • Book Travel Management Services
      • Cost Reduction Strategies
      • Drive - vehicle rental services
      • FAQs - Vehicle Rental Services
      • Fly - Air travel
      • Pay - Card services
      • Payment Services
      • Stay - Accommodation
      • Travel Policy
      • Travel Related Information
      • Travel services statistics
      • WoAG Travel Advices
        • 2018 Advices
    • Whole of Government Information and Communications Technology Services
      • Data Carriage Service
      • GovLink
      • Intra-government Communications Network (ICON)
      • Ministerial Communications Network (MCN)
      • National Telepresence System (NTS)
      • Parliamentary Document Management System (PDMS)
      • Parliamentary Television (ParlTV)
  • Business
    • Find a grant (GrantConnect)
    • Procurement
      • Complaints Handling Charter Complaints
      • Whole of Australian Government Procurement - Selling
  • Individuals
    • Act of grace payments, waiver of debts to the Commonwealth, Compensation for Detriment caused by Defective Administration (CDDA)
      • Act of grace payments
      • Application process
      • Information for Commonwealth entities about acts of grace and waivers of debt
      • Scheme for Compensation for Detriment caused by Defective Administration (CDDA Scheme)
      • Waiver of debt
    • Find a grant (GrantConnect)
  • Publications
    • All Publication Categories
    • Charter of Budget Honesty - Policy Costing Guidelines
    • Commonwealth Budget
    • Corporate Plan 2020-21
    • Pre-election Economic and Fiscal Outlook
    • Resource Management Guides
      • AASB Leases – Implementation Guide (RMG 110)
      • Accounting for concessional loans (RMG 115)
      • Accounting for internally developed software (RMG 109)
      • Accounting for machinery of government changes (RMG 118)
      • Accounting for non-current assets held for sale (RMG 111)
      • Accounting for subsequent expenditure on property, plant and equipment (RMG 113)
      • Audit committees (RMG 202)
      • Charging Activities (RMG 304)
      • Commitment of Relevant Money (RMG 400)
      • Commonwealth Entities Financial Statements Guide (RMG 125)
      • Commonwealth Grants and Procurement Connected Policies (RMG 415)
      • Commonwealth Investments (RMG 308)
      • Corporate plan for Commonwealth companies (RMG 133)
      • Deeming or designating transfers of assets and liabilities as 'contributions by owners' (equity) (RMG 123)
      • Disclosure of maturity information in financial statements (RMG 122)
      • Domestic Travel Policy (RMG 404)
      • Government Business Enterprises (GBEs) (RMG 126)
      • Grants, Procurements and other financial arrangements (RMG 411)
      • Guidance on the Assurance Reviews Process (RMG 106)
      • Guide to Appropriations (RMG 100)
      • Handling complaints under the Government Procurement (Judicial Review) Act 2018 (RMG 422)
      • Identification of general insurance contracts for accounting purposes (RMG 112)
      • Indemnities (RMG 414)
      • Investment by Commonwealth entities (RMG 301)
      • Mandatory use of the Commonwealth Contracting Suite for procurement under $200,000 (RMG 420)
      • Meeting the Senate Order for Entity Contracts (RMG 403)
      • Official International Travel – Use of the best fare of the day (RMG 405)
      • Other CRF money (RMG 303)
      • Payment pending probate - (RMG 402)
      • Payment terms for Australian Government Travel Arrangements – card services (RMG 418)
      • Procurement Publishing and Reporting Obligations (RMG 423)
      • RMG
      • Reporting requirements following machinery of government changes (RMG 119)
      • Requests for discretionary financial assistance under the Public Governance, Performance and Accountability Act 2013 (RMG 401)
      • Restrictions on advertising for open Approaches to Market (ATMs) (RMG 407)
      • Retainable receipts (RMG 307)
      • Risk Potential Assessment Tool General Guidance (RMG 107)
      • Scheme for Compensation for Detriment caused by Defective Administration (RMG 409)
      • Supplier Pay On-Time or Pay Interest Policy (RMG 417)
        • Pay On-Time Policy (RMG 417) - Additional information
      • The Charging Framework (RMG 302)
      • https://www.finance.gov.au/sites/default/files/2020-09/RMG%20114%20-%20Accounting%20for%20decommissioning%2C%20restoration%20and%20similar%20provisions%20to%20make%20good.docx
    • Annual Report 2016-17
    • Annual Report 2017-18
    • Annual Report 2018-19
    • Corporate Plan 2017-18
    • Corporate Plan 2018-19
    • Corporate Plan 2019-20
  • About us
    • Accessibility
    • Careers
      • Benefits of working at Finance
        • Building facilities
        • Networks and consultation
        • Professional development opportunities
      • Career Starter Program
      • Diversity and Inclusion
        • RecruitAbility
      • Driving opportunities at COMCAR
        • About COMCAR
        • Driving duties and training information
        • How to apply and eligibility
      • Employment agreement and conditions
        • Security requirements
      • Gender Equality Action Plan 2017-19
      • Graduate Program
      • Stream recruitment
      • Temporary Employment Register
    • Public Interest Certificate Log
    • Contact us
      • Finance location
      • Scam emails, letters and phone calls
      • Finance locations - State offices - Ministerial and Parliamentary Services
    • Copyright
    • Disclaimer
    • Freedom of Information
      • Disclosure log
    • Information Publication Scheme (IPS)
      • Information Publication Scheme – Information Publication Plan
    • Ministers
    • Policy and Legislation
    • Privacy
Search Finance.gov.au