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AUDITOR-GENERAL’S REPORT FINANCIAL AUDITS Volume Three 2010_part5

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Phù hợp với Đạo Luật Trách nhiệm tài chính 2005 Tôi đề nghị Chính phủ tìm kiếm sửa đổi đối với Trách nhiệm tài chính Đạo luật năm 2005 để cung cấp cho các mục tiêu và ưu tiên trong sự kiểm soát của Chính phủ như là một phần của việc đánh giá năm năm một lần. | Compliance with the Fiscal Responsibility Act 2005 I recommend the Government seek amendments to the Fiscal Responsibility Act 2005 so that it provides targets and priorities within the control of Government as part of the five-yearly review. The Fiscal Responsibility Act 2005 FR Act sets out principles for the financial management of the State. The purpose of the FR Act is to provide the framework for the conduct of New South Wales fiscal policy with a view to maintaining financial results that are fiscally sustainable in the medium and long term. The Treasury has provided commentary on its compliance with these principles in the 20o9-10 and 2010-11 Budget Papers. The FR Act requires Government to manage financial risks and financial shocks in future periods without having to introduce significant and economically or socially destabilising expenditure or revenue adjustments in those future periods. What is considered consistent with fiscal sustainability will vary depending on the strength and outlook for the economy the structure of expenditure and revenue of the budget the outlook for the State s credit rating demographic and social trends that will affect the budget and the nature of financial risks faced by the Government at any given time. The FR Act requires the Government to pursue its policy objectives in accordance with the fiscal targets detailed below. My analysis indicates the Government may not meet the measures included in the FR Act largely because they are significantly affected by variables outside their control. For example the value of superannuation liabilities is affected by movements in rates used to discount liabilities to present value over which the Government has no control. This makes it difficult to attribute accountability when targets are not met which reduces the overall effectiveness of the FR Act. The Government should review the measures and related variables to identify and differentiate between controllable and non-controllable