Senator Robert Ray asked the Minister for the Environment and Heritage, upon notice, on 9 March 1999:

(1) What was the total expenditure on preparing the department for the move to accrual accounting for the 1997-98 financial year.

(2) What was the department's forecast for expenditure in this area.

(3) (a) In which instances were firms or individuals engaged to provide consultancy services associated with the shift to accrual accounting by the department; and (b) which firms or individuals were engaged.

(4) (a) What was the total number of days that consultants were engaged to provide this advice or services; (b) at what cost per day in each instance; and (c) what was the total cost of each consultancy in each instance.

(5) (a) What is the estimated expenditure on outside consultants to advise on accrual accounting for the 1998-99 financial year; and (b) how much has been spent to date.

(6) What is the estimated total departmental expenditure on preparing for accrual accounting for the 1998-99 financial year.

Senator Hill (Environment and Heritage) —The answer to the honourable senator's question is as follows:

(1) $1,568,878 (This excludes Departmental staff costs, which cannot be readily split between accrual budgeting implementation and other budgetary and accounting functions. It includes the cost of purchasing a new Financial Management Information System and Human Resource Management System in the Department's Canberra office, which were acquired to address a range of business needs including the implementation of accrual budgeting.)

(2) There was no specific estimate for implementation of accrual budgeting in 1997-98.

(3) (a)-(b) and (4) (c)

(4) (a) and (b)

Each of the above Consultancies was performed by a number of consultants undertaking a varying number of days work and at different rates depending upon the level of experience of the individual. Therefore, to answer this question would require significant effort to check each individual invoice to ascertain how many days were charged and at what rates. Accordingly, I am not prepared to divert resources to have this work undertaken.

(5) (a) $237,300

(b) $215,419

(6) $2,875,300 (This excludes Departmental staff costs, which cannot be readily split between accrual budgeting implementation and other budgetary and accounting functions. It includes the cost of purchasing a new Financial Management Information System and Human Resource Management System in the Department's Canberra office, which were acquired to address a range of business needs including the implementation of accrual budgeting.)