Financial Control in Australian Government Budgeting

14 Pages Posted: 17 Dec 2002

See all articles by Marc Robinson

Marc Robinson

Queensland University of Technology - School of Economics and Finance; General Motors Corporation


With the arrival of accrual accounting and "accrual output budgeting," there have been huge changes in the mechanism of central financial control in the budget-dependent Australian public sector. This article outlines and evaluates these changes. The new parliamentary appropriations arrangements are discussed, as is the increased role played by nonappropriated departmental "own-source" funding. The shift of emphasis from legislative to administrative financial controls is noted and analyzed. Consideration is given to the implications of this shift of emphasis, and of the increased complexity of the financial control framework, for fiscal transparency and democratic accountability.

Suggested Citation

Robinson, Marc, Financial Control in Australian Government Budgeting. Available at SSRN:

Marc Robinson (Contact Author)

Queensland University of Technology - School of Economics and Finance ( email )

GPO Box 2434
2 George Street
Brisbane, Queensland 4001

General Motors Corporation

100 Renaissance Center
Societal Analysis Division
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United States

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