This inquiry was self-referred on 26 September 2007.
Public Finance and Audit Act 1983 The Committee has noted that the Government is moving to a performance
management budgeting system whereby budget allocations are determined according
to performance in delivering State Plan objectives. Under this system,
accountability for expenditure of state finances is dependent on measures for
delivering State Plan objectives.
The Committee has noted the Auditor-General’s recommendations in Volume 3 of
his 2006 Financial Audit regarding the need for comprehensive performance
indicators for the State Plan and benchmarking the State’s performance with
other States.
The Committee has also noted that Victoria, Tasmania and South Australia are a
number of years into the implementation of their state plans. The Committee
wishes to identify the lessons learnt from their experience in reporting on and
reviewing their state plans with a view to ensuring NSW has an effective
reporting and review system.
The Committee will therefore examine the mechanisms for reporting results from
expenditure under the NSW State Plan, including:
1. The adequacy and appropriateness of performance measures for progress in
achieving the Plan objectives;
2. The adequacy and appropriateness of audit requirements for performance
measures;
3. Mechanisms for review and updating of the Plan;
4. Experience in other jurisdictions, particularly Victoria, Tasmania and South
Australia regarding effective reporting and review mechanisms; and
5. Any other related matters.
The Committee has noted that the Government is moving to a performance
management budgeting system whereby budget allocations are determined according
to performance in delivering State Plan objectives. Under this system,
accountability for expenditure of state finances is dependent on measures for
delivering State Plan objectives.
The Committee has noted the Auditor-General’s recommendations in Volume 3 of
his 2006 Financial Audit regarding the need for comprehensive performance
indicators for the State Plan and benchmarking the State’s performance with
other States.
The Committee has also noted that Victoria, Tasmania and South Australia are a
number of years into the implementation of their state plans. The Committee
wishes to identify the lessons learnt from their experience in reporting on and
reviewing their state plans with a view to ensuring NSW has an effective
reporting and review system.
The Committee will therefore examine the mechanisms for reporting results from
expenditure under the NSW State Plan, including:
1. The adequacy and appropriateness of performance measures for progress in
achieving the Plan objectives;
2. The adequacy and appropriateness of audit requirements for performance
measures;
3. Mechanisms for review and updating of the Plan;
4. Experience in other jurisdictions, particularly Victoria, Tasmania and South
Australia regarding effective reporting and review mechanisms; and
5. Any other related matters.
