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Gone are the 26 programs, and we have 123 subprograms. All that will be reported on an accrual basis. All agencies will produce full accrual reports for the 1995-96 financial year. They will move to that by the end of this year. We are also particularly keen not just to have full accrual accounting, but also to have full accrual budgeting and management. That is what will happen, starting from now, but certainly in the next financial year. We will be able to see agencies reporting at a subprogram level on an accrual basis, regularly, in an open format, which will allow the members of this Assembly and the public generally to be able to see exactly what services cost and how their money is being spent. We think that is important.
On 19 June we commissioned Mr Don Nicholls, a former Victorian Under Treasurer and somebody who has done a lot of work for the New South Wales Government, for a couple of weeks to have a look at our process to see whether it is achievable, because this sort of timeframe is very tight. No other Australian government has done it in this sort of timeframe. He suggested in a report that he produced in five days, or seven days, that it was achievable; that it was ambitious, but it was a quantum leap forward in accountability.
MR MOORE: I have a supplementary question, Mr Speaker. On many occasions in this place questions have been answered in good faith and then Ministers, including the Chief Minister, have had to come back and say, “Unfortunately, we were not able to deliver because of a breakdown in the system”, or because something had happened. Chief Minister, what penalties will you put in place for agency heads who do not deliver on an accrual accounting system for the next budget?
MRS CARNELL: All agency heads will be moved onto contracts with their Ministers in the next few months. Those contracts will include sticking to the timetable I have just set out. Under the contract system security of tenure is no longer there. The contracts will spell out quite definitely that this is what we require.
Mr Moore: And they will be fired if they do not.
MRS CARNELL: Their contracts will not be complied with if things are not achieved, obviously.
MR BERRY: Noting that the Chief Minister has refused to table the terms of reference to the Booz Allen consultants - - -
Mrs Carnell: No; I said that I would. That is fine.
MR BERRY: Not in your answer. All we wanted was a yes or a no. You are now saying that you will table them?
Mrs Carnell: Anything you want you can have.