Page 4085 - Week 13 - Wednesday, 24 November 1993

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The current arrangements are for instruments to be tabled within six sitting days. The Government agrees with this recommendation to the greatest extent possible. We will present the instruments within three working days if the Assembly is not sitting at the time of signing. To restrict the time available to three calendar days would jeopardise the accuracy of the information provided, particularly where weekends or public holidays are involved.

Madam Speaker, in recognition of the complexity of the documentation relating to supplementation, the Government has instituted improved monitoring processes for the budget and improved reporting to the Assembly. Reporting on use of allowances for wage and salary adjustments has been improved, notwithstanding that there is no requirement under the Audit Act to separately report on this matter. The 1992-93 outcome statements I tabled in the Assembly included information on the provision of information on supplementation for wage and salary adjustments in total and by specific program. In addition to such reporting, the Government has no objection to tabling relevant instruments in accordance with arrangements for tabling other documents.

The committee did not recommend a second Appropriation Bill and second Estimates Committee process each year. The Government does not believe that the cost of such a process could be justified and the resources required would go well beyond those currently available. Accordingly, the Government's response does not support the proposals in the committee's report that budget adjustments within the limits of the Audit and Appropriations Acts be subject to Assembly approval. No State or Territory parliament has adopted such a process and, apart from resource requirements, the Government is concerned that it would diminish rather than enhance the obligation of all programs to live within the budget originally set by the Assembly.

The Government fully accepts the recommendations of the committee that consistent presentation and terminology be used in the documentation of budget supplementation (recommendation 2); the reasons for supplementation be clearly shown (recommendation 3); the net effect of supplementation on both individual programs and the total amount appropriated by the Assembly be shown for each category of supplementation (recommendation 4); a final consolidated report be provided to the Assembly incorporating all forms of supplementation and showing the effect on a program basis (recommendation 7); budget papers and related papers show a reconciliation between budget and outcome, identifying the amounts and types of supplementation (recommendation 8). Madam Speaker, we also accept that, where possible, the estimated amount of anticipated salary and wage increases be included in the Supply or Appropriation Acts (recommendation 9); and information regarding supplementation be included in notes to agencies' financial statements and included in the guidelines for unitary financial statements (recommendation 10). Substantial progress on implementation of these proposed reforms was made in the 1993-94 budget. The arrangements instituted this year in reporting on the 1992-93 outcome provide for all forms of supplementation to be reported in a comprehensive and meaningful context.


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