Parliamentary Financial Scrutiny. Strengthening Parliament- PROGRAM February 2007, Melbourne, Australia.

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1 SPONSORS PROGRAM, Melbourne, Australia Hosted by Public Sector Governance and Accountability Research Centre Faculty of Law and Management

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3 PAGE 12 Day Eleven Wednesday, February 21, :00-08:30 Breakfast Avery's Restaurant 10:05 Coach departs for New South Wales Parliament Avillion Hotel 10:30-11:00 Tour NSW Parliament NSW Parliament 11:00-11:30 Morning tea 11:30-12:30 Presentation by Ms Noreen Hay, MP, Chair, Public Accounts Committee and Ms Vicki Buchbach, Committee Manager, Public Accounts Committee Room :30-14:00 Lunch tba 14:00-15:00 Briefing by Mr Tony Whitfield, Deputy Auditor General, NSW Audit Office Room :00-16:00 Briefing by Mr Steven Reynolds, Clerk-Assistant - Committees (Legislative Council) on the Estimates Committees system of the Legislative Council Room :00 Coach departs for Avillion Hotel 17:00 Evening free or departures (dinner own arrangement) Day Twelve Thursday, February 22, :00 08:30 Breakfast Avery's Restaurant tba Checkout. Coach departs For Sydney Airport. PAGE 1 Day One Sunday, 11 February 2007 Check-in, Hilton Airport Hotel Melbourne Airport Tullamarine 18:30-19:00 Informal Welcome Function and briefing Hilton Airport Hotel Dinner (own arrangements) Evening free Day Two Monday, 10 February :00-08:15 Breakfast Hilton Airport Hotel 08:30 Coach departs for Parliament House Hilton Airport Hotel 9:30-10:15 Arrival at Parliament House and Tour Melbourne Parliament House 10:15-11:15 PRESENTATION ON WORK OF PUBLIC ACCOUNTS AND ESTIMATES COMMITTEE (PAEC) RELATIONSHIP - CASE STUDY Room K Ms Michel Cornwell Executive Officer, PAEC 11:15-11:30 Morning Tea Melbourne Parliament House 11:30-12:30 PRESENTATION ON AUDIT OFFICE/PUBLIC ACCOUNTS AND ESTIMATES COMMITTEE (PAEC) Room K Ms Michel Cornwell Executive Officer, PAEC 12:30-14:00 Welcome lunch with CPA Victoria Parliament Branch Queen s Hall 14:00-14:30 Photo session 14:30-17:00 Free time in Melbourne 17:30 Coach departs for Hilton Airport Hotel Melbourne Parliament House Dinner (own arrangements) Evening free

4 PAGE 2 Day Three Tuesday, 13 February :00-08:15 Breakfast and checkout 08:30 Coach departs for Beechworth Hilton Airport Hotel 12:30-14:00 Check-in and lunch La Beechworth Sambells Bar & Bistro 14:00-15:30 SESSION 1: PARLIAMENT AND FINANCIAL SCRUTINY - AN OVERVIEW > Why does Parliament exercise a scrutiny role over the financial decisions of government? > What is Parliament's legitimate role in financial scrutiny? > What are the mechanisms of financial scrutiny? > What is the role and responsibility of individual MPs? > Parliamentary scrutiny committees > Independent Officers of Parliament and their roles eg: Auditors General, Ombudsman, Anti- Corruption Commissioners, Public Service Commissioners etc Professor Peter Loney 15:30-16:00 Afternoon Tea B 16:00-17:30 SESSION 2: REPORTING BACK FROM NATIONAL TEAMS ON LAST YEAR'S ACTION PLANS - I) AFRICA > Nigeria > Ghana > Malawi s Delegation Leaders 17:30-18:00 RECAP 18:00-22:00 Dinner George Briscoe Room PAGE 11 Day Ten Tuesday, February 20, :00-08:30 Breakfast and checkout 09:00 Coach to Sydney 12:30-14:00 Check-in Avillion Hotel Sydney Free afternoon (dinner own arrangements)

5 PAGE 10 Day Nine Monday, February 19, :00-08:30 Breakfast Crowne Plaza Hotel 08:45 Coach departs for ACT Legislative Assembly Parliament 09:00-10:00 Presentation by Centre for Democratic Institutions - Parliamentary Governance s Dr Ben Reilly, Director, CDI Mr Quinton Clements, Deputy Director, CDI. ACT Legislative Assembly Committee Room 1 10:00-10:15 Welcome and Morning Tea Reception Room 10:15-10:30 Short Film on ACT Legislature - One Of A Kind Reception Room 10:30-11:00 Official Welcome by Speaker, Mr Wayne Berry MLA Reception Room Assembly Tour - commencing from the Reception room finishing in the Chamber - may include: key aspects of the Chamber, the Mace and signing Speaker's visitors' book. 11:00-11:30 Assembly Procedure and Practice -- focusing on history, unicameral parliament significance, budget procedure & practice - introduction of main appropriation bills, budget debate, rule of relevancy. Chamber 11:30-12:00 Overview of the Committee system -- including a focus on Estimates Committee, establishment, procedures & practice, and effectiveness at probing expenditure. Chamber 12:00-12:30 Welcome by PAC Chair & Members with lunch Reception Room 12:30-13:30 Meet with PAC and ACT Auditor General Committee Room 1 13:40 Coach departs for Australian Federal Parliament 14:00-14:45 Welcome and tour of Australian Federal Parliament Australian Federal Parliament 14:45-15:45 Russell Chafer, Secretary, JCPAA presentation on the work of the Committee - Case Study Committee Room 1R1 15:45-16:30 Tom Moloney (KPMG) presentation of research project for La Trobe Public Sector Governance and Accountability Research Centre on Australasian PACs Committee Room 1R1 17:00-18:30 Cocktail reception to launch Australasian PACs Research (hosted by KPMG) House of Representatives Alcove 18:45 Coach departs for Crowne Plaza Hotel Evening free (dinner own arrangements) PAGE 3 Day Four Wednesday 14, February :30-08:30 Breakfast Sambell s Bar & Bistro 09:00-09:30 OVERVIEW Professor Peter Loney 09:30-11:00 SESSION 3: THE BUDGET - WHAT IS IT? > What is meant by "the Budget"? > Is there a difference between Government Budgets and Private Sector Budgets? > What is the difference between accrual accounting and cash accounting? > Budget Terms > What are Output Groups? > What is the difference between Taxes, Fees and Charges? > Are all incomes and expenditures shown in a government Budget? Mr Quinton Clements 11:00-11:30 Morning Tea B 11:30-13:00 SESSION 4: PREPARATION OF THE BUDGET - AN INSIDE VIEW > Are there overall requirements as to the contents of a Budget (for example, a balanced Budget)? > How are decisions taken about what goes into a Budget? > What are "on Budget" and "off Budget" items? > To what extent are Budget decisions discretionary, locked-in by commitments previously entered into, or determined by external factors (for example, exchange rate movements)? > Are parliamentarians involved in such decisions (for example, through party or inter-party discussions)? > Are legislatures themselves involved in decisions as to the contents of Budgets? > Is there a convention of Budget secrecy? > If so, how does this impact on decisions about Budget contents? > Are taxing and spending decisions linked (unified Budget)? > Is it a single process or a number of announcements or policy decisions? > Is there a publicly announced strategy for the preparation of the policy elements of the Budget? > If so, do legislatures have any input into it (by being consulted on it or by being asked to approve or endorse it)? > Do legislatures consciously attempt to influence the principles on which a Budget is prepared? > Is there any scope for them to do so? Hon Tony Sheehan

6 PAGE 4 Day Four Wednesday 14, February :00-14:00 Lunch The Premier Room 14:00-15:30 SESSION 5: PRESENTATION OF A BUDGET > How is the Budget presented - a single Bill, or broken into parts? > Are there any timing requirements? > What information is presented in support of a Budget? > Is all information presented at the time of the Budget statement? > How long is allowed between Budget presentation and the parliamentary vote? > Are parliamentary or governmental agencies (for example a Parliamentary Budget Office) enlisted to analyse the Budget? > What other support is available to parliamentarians in analysing the Budget? > Has accrual presentation of budgets assisted Parliamentary understanding and oversight? Seminar Chair Professor Peter Loney s Hon Tony Sheehan 15:30-16:00 Afternoon Tea B 16:00-17:30 SESSION 6: REPORTING BACK FROM NATIONAL TEAMS ON LAST YEAR'S ACTION PLANS - II) ASIA > Bangladesh > Pakistan > Solomon Islands > Sri Lanka Seminar Chair Delegation Leaders 17:30-18:00 RECAP B Mr Quinton Clements 18:00-22:00 Dinner Sambell's Bar & Bistro PAGE 9 Day Eight Sunday, February 18, :30-09:00 Breakfast and checkout Sambell s Bar & Bistro 09:00-14:30 Coach to Canberra 14:30-15:00 Check-in - Crowne Plaza Hotel Sydney Free afternoon, (dinner own arrangements)

7 PAGE 8 PAGE 5 Day Seven Saturday 17, February Day Five Thursday 15, February 07:30-08:30 Breakfast Sambell s Bar & Bistro 07:30-08:30 Breakfast Sambell s Bar & Bistro 09:00-09:30 OVERVIEW B 09:00-09:30 OVERVIEW 09:30-11:00 SESSION 13: ACTION PLANS - AFRICA > Nigeria > Ghana > Malawi Seminar Leader 09:30-11:00 SESSION 7: PARLIAMENTARY CONSIDERATION OF THE BUDGET > How does the legislature consider the contents of the Budget (debate, committees etc)? > Does consideration of the estimates enable legislatures to change or affect policy decisions or the way in which they are implemented? > What part do Ministers and officials play in such consideration? 11:00-11:30 Morning Tea B 11:30-13:00 SESSION 14: CONCLUSIONS Seminar Chairs Professdor Peter Loney 13:00-14:00 Lunch The Premier Room > What support is available to parliamentarians while a Budget is under consideration (link to Parliamentary Budget Office-session 4) > What other expenditure approvals apart from the main Budget is the legislature asked to approve (for example votes on account, supplementary estimates, excess expenditure, borrowings, external aid receipts)? 14:00-15:30 Closing Session including photo session. 18:00-22:00 Dinner at Burke Museum Depart by coach Burke Museum 11:00-11:30 Morning Tea B 11:30-13:00 SESSION 8 (A): PARLIAMENTARY APPROVAL OF THE BUDGET > Does the Budget always require parliamentary endorsement? > Do only some elements (for example tax changes) require parliamentary endorsement? > Can the legislature amend a Budget? > Does it do so? > How is a Budget endorsed or approved? > What happens if approval of a Budget is withheld or delayed? > Is the confidence of Parliament always involved in voting on a Budget or amendments to it? s

PAGE 6 Day Five Thursday 15, February 11:30-13:00 SESSION 8 (B): UPPER HOUSES/SECOND CHAMBERS/FEDERAL SYSTEMS > What role do Upper Houses and Second Chambers have in approval and consideration of the

8 PAGE 6 Day Five Thursday 15, February 11:30-13:00 SESSION 8 (B): UPPER HOUSES/SECOND CHAMBERS/FEDERAL SYSTEMS > What role do Upper Houses and Second Chambers have in approval and consideration of the Budget? > Do State /Provincial legislatures play any part in influencing or considering the Federal Budget? > Do Upper Houses/Second Chambers represent State/Provincial interests in the Budget process? s Andrew Imlach 13:00-14:00 Lunch The Premier Room 14:00-15:30 SESSION 9: PARLIAMENTARY COMMITTEES AND BUDGET SCRUTINY > What role do Parliamentary Committees play in approval and consideration of the Budget? > Estimates Committees > Departmental Committees > Are Parliamentary Committee reports required to be presented prior to the appropriations vote? Professor Peter Loney 15:30-16:00 Afternoon Tea B 16:00-17:30 SESSION 10: ACTION PLANS - ASIA > Bangladesh > Pakistan > Solomon Islands > Sri Lanka Seminar Chair s Delegation Leaders 17:30-18:00 RECAP 18:00-22:00 Dinner Depart by coach Amulet Winery PAGE 7 Day Six Friday 16, February 07:30-08:30 Breakfast Sambell s Bar & Bistro 09:00-09:30 OVERVIEW 09:30-11:00 SESSION 11: POST APPROVAL REVIEW > What role does the legislature have in overseeing implementation of Budget decisions? > Can legislatures or their committees monitor the implementation of Budget decisions? Do they do so? > Do committees exercise any other financial oversight during the course of the financial year? > Are parliamentarians involved in executing Budget decisions (for example, allocation of development funds to individual members)? > Can Budget decisions be countermanded by the legislature? If so, how? > What legislative arrangements are there for audit and scrutiny of the propriety and effectiveness of Budget expenditures (Auditor-General and PACs)? 11:00-11:30 Morning Tea B 11:30-13:00 SESSION 12: PUBLIC OFFICIALS AND PARLIAMENTARY COMMITTEES > What is the Bureaucracy's perspective of appearing before oversight Committees? > What are the challenges for MPs arising from bureaucracy attitudes? > The influence of politics on public policy and its implementation > Is the Westminister convention of Ministerial Responsibility reasonable? > Do Committee members have an appropriate level of expertise for what they are investigating? > What is the accountability of public (non-elected) officials? Lt Gen (Ret) Des Mueller AO 13:00-14:00 Lunch The Premier Room 14:00-17:30 Afternoon free 18:00-23:00 Dinner The Bijou Theatre

UNCITRAL SEMINAR. 19 May 2017 CANBERRA PRESENTED BY THE UNCITRAL NATIONAL COORDINATION COMMITTEE, AUSTRALIA (UNCCA)

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