Australia has fallen six positions on the international Corruption Perception Index since 2012, and recent polling shows 85% of Australians think there is corruption in federal politics.
The primary purpose of financial statements is to provide relevant and reliable information to users about a reporting entity’s financial position. In the public sector, the users of financial statements include Ministers, the Parliament and the community. ‘The objectives of a financial statements audit in...
The Mid-Year Economic and Fiscal Outlook (MYEFO) shows this year's federal deficit has improved by $5.8 billion compared to forecasts in the May budget, but it is still going to hit more than $23 billion.
Parliament House, which was officially opened in 1988, is the home of the Parliament of Australia. This paper presents a chronology of key events in Australia's Parliament House during 2016.
This audit examined the effectiveness of the Australian Taxation Office’s use of settlements to resolve taxpayer disputes.
This resource argues that there is evidence of growing complacency and reform fatigue, including backsliding on fiscal policy in Australia.
The purpose of these reports is to provide additional detail on the impacts of economic scenarios on the medium-term budget position, including the effects on major revenue and expenditure areas of the budget.
This report examines the conduct of the Federal Communications Minister, Mitch Fifield, and whether he conformed to the Principles of the Ministerial Code of Conduct, in relation to his knowledge of former Senator, Stephen Parry's dual-citizenship status.
Reviews the activities of the Independent National Security Legislation Monitor, tasked with assessing the appropriateness or effectiveness of Australia's national security laws, for the reporting period between 1 July 2016 and 30 June 2017.
This PBO information paper provides a conceptual explanation of what a costing is, what a costing is designed to capture and how a costing estimate is generated. It has been prepared to improve understanding of what a costing represents and assist in the interpretation of...
A key role for the Parliamentary Budget Office (PBO) is to prepare budget quality costings of policies proposed by members of Parliament. This paper explains the PBO’s approach and sets out how and when broader economy wide effects, also referred to as second round effects,...
This paper argues that a National Integrity Commission is urgently needed to investigate and expose corruption and misconduct in federal government and the public sector.
This consultation paper provides information on the costing process, the factors that affect the time it takes for the PBO to respond to costing requests and the framework that the PBO applies to prioritise competing demands for costing resources.
The domestic legal authority cited for Australian Defence Force operations is the often poorly understood concept of executive power, which is power that derives from executive and not parliamentary authority. This book seeks to find the limits to the exercise of this extraordinary power.
This expenditure report provides estimates of the levels and patterns of Australian, State and Territory government expenditure on services relating to Aboriginal and Torres Strait Islander Australians. Data are available for 2015-16, with historical data provided for 2012-13, 2010-11 and 2008-09.
The Turnbull Government appears to be actively soliciting financing from foreign governments and investors towards Adani’s coal mine and rail line, projects it plans to subsidise.
This report examines the revenue, expenditure, net capital investment and the net debt position across all levels of Australian government over the forward estimates period. It provides an update to the national fiscal outlook, based on Commonwealth and state government budget updates.