Robust internal budgeting processes are an essential part of effective financial management and are critical in the successful implementation of the accrual-based, outputs and outcomes framework. Effective internal budgeting should be closely intergrated with business planning processes and require a comprehensive and collaborative approach, involving input from throughout the organisation.

Mr Ian McPhee, PSM - Auditor?General for Australia, Speaking Notes for the IPAA (ACT) Forum, Canberra

Mr Ian McPhee - Auditor-General for Australia, presented at the 2009 Brookes Oration Deakin Business School, Deakin University

Mr Ian McPhee, PSM - Auditor-General for Australia, address for the ANAO's 110th Birthday Celebration, National Press Club, Canberra

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented at the Australian Corporate Lawyers Association, Old Parliament House, Canberra

Mr Mr Ian McPhee - Auditor-General for Australia, presented at the 2014 National Conference of the Risk Management Institution of Australasia, Brisbane

Mr Ian McPhee, PSM - Auditor-General for Australia, presented to the Department of Parliamentary Services

The issues examined by the ANAO were considered on two levels. First, legal and ethical processes that focus on whether there are any impediments to the Government and public service implementing the CEIP in the way they have. The public interest issues turn largely on the question of whether the CEIP was for Government or party-political purposes. The other level on which these issues were considered is that of public accountability and the way in which decisions to spend public money are made. In turn, these issues raise questions about the relationship between, and authority of, the Government and Parliament. They may also involve consideration of what might be regarded as proper or responsible conduct by governments and the public service.

Mr P.J. Barrett (AM) - Auditor-General for Australia, presented to the PAA National Conference - Reshaping the Old: Charting the New - Public Management in the 1990s - Melbourne

This benchmarking study surveyed the roles and functions of CFOs from 15 Commonwealth organisations in 2000-2001. It also involved the CFOs providing self-assessments in response to questions about their role, responsibilities, priorities and challenges. In particular the study sought to identify: ·

• the skills, qualifications and experience of Commonwealth CFOs; ·
• the CFOs perceptions of their roles, responsibilities and priorities, and how these may have changed in relation to previous studies and available Andersen Global Best Practices (from the Andersen Global Best Practices® knowledge base); and ·
• how Commonwealth CFOs viewed and used information technology to achieve their financial management objectives.