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Legislative Assembly for the ACT: 1995 Week 8 Hansard (24 October) . . Page.. 1942 ..

MR MOORE (continuing):

were particularly interested in our legislation and in our report. It pleases me that the final recommendation of that report that had not been adopted, to the best of my knowledge, has been adopted. It is a great credit to the previous Government for their interest and for following that up. I think it is a great credit to our Assembly that in this issue we have been able to show such tolerance for an activity that I think most of us find personally unacceptable.

MRS CARNELL (Chief Minister and Treasurer) (3.17): Mr Speaker, for the information of members, I present the Government's response to Report No. 19 of the Standing Committee on Public Accounts entitled "Review of Committee Activity During the Second Assembly", which was presented to the Second Assembly on 7 December 1994. I move:

That the Assembly takes note of the paper.

In December 1994, the presiding member of the Standing Committee on Public Accounts issued the committee's Report No. 19, "Review of Committee Activity During the Second Assembly". The report summarised the workload and endeavours of the committee, mentioned specific support for the development and implementation of accrual budgeting and accrual accounting, and highlighted some unfinished business of the committee. The content and recommendations are entirely procedural in nature, with the recommendations, in effect, seeking to provide the new committee with access to papers of the previous committee in order to allow for the continuation of the work of the previous committee. In particular, the committee's interest in the progress of accrual accounting and budgeting would be maintained.

The Government is comfortable with the three recommendations made by the committee. These are, firstly, that the files of the previous committee should be assessed by the new PAC to consider whether the matter of the adoption by government of accrual accounting and budgeting should be pursued. It was looking at a then timeframe of accrual accounting being in place by 1996-97 for departments. The committee had briefed itself extensively on the subject matter, including a trip to New Zealand for extensive discussions with New Zealand officials, professional and business organisations, client bodies and academics. My Government is strongly in favour of pursuing improved management of the public sector under a shorter timeframe than has been the case until now. This Government has accelerated the process such that accrual accounting will be achieved across departments for the 1995-96 reporting year.

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