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NSW Commission of Audit Final Report Government Expenditure

The accounting treatment of investments in property, plant and equipment and intangible assets entails the use of estimates to determine the useful life for depreciation and amortization purposes and to assess fair value at their acquisition dates for assets acquired in business combinations. Determining useful life requires making estimates in connection with future technological developments and alternative uses for assets.There is a significant element of judgment involved in making technological development assumptions, since the timing and scope of future technological advances are difficult to predict. . | NSW GOVERNMENT NSW Commission of Audit Final Report Government Expenditure 4 May 2012 NSW Commission of Audit Final Report Expenditure Table of Contents Acknowledgement.5 Part I OVERVIEW.6 1. Introduction.7 1.1 Key expenditure themes.7 1.2 Broad direction of recommendations.10 1.3 The Interim Report.16 1.4 T erms of reference.17 2. Expenditure by the NSW Government.21 2.1 Introduction.21 2.2 Government policy and priorities.23 2.3 Previous Expenditure Allocations.25 2.4 Adequate capital expenditure.33 2.5 Sustainable expenditure.35 2.6 Conclusions .41 Part II SERVICE DELIVERY.42 3. Health.43 3.1 Government Policy .43 3.2 The current situation.49 3.3 Making better expenditure decisions.59 4. Education and training.43 4.1 Government policy.71 4.2 Present arrangements and expenditure.75 4.3 Future changes in arrangements and education.83 5. Family and Community Services.93 5.1 Overview.93 5.2 NGO service delivery.97 5.3 Out of home care.104 5.4 Social housing.109 5.5 Individualised funding.113 5.6 Boarding housing reform .116 5.7 Intensive support for multiple and complex needs families.117 6. Justice Police Corrective Services and Juvenile Justice.121 6.1 Government policy and priorities.121 6.2 The NSW Police Force.124 6.3 Corrective Services.130 6.4 Juvenile Justice.145 2 NSW Commission of Audit Final Report Expenditure Part III BUSINESS AND COMMUNITY.151 7. Transport.153 7.1 Government policy.153 7.2 Structural reform.155 7.3 The business of Transport.157 7.4 Railcorp.163 7.5 Roads and Maritime Services.169 7.6 Buses.178 7.7 Franchising services.180 7.8 Infrastructure and freight.181 8 Electricity.185 8.1 Government policy .185 8.2 Industry structure .188 8.3 Current situation.196 9. Water.211 9.1 Government policy .211 9.2 Urban water.213 9.3 Rural water.231 10. Workers Compensation.239 10.1 Overview.239 10.2 The WorkCover Insurance Scheme.244 10.3 Addressing the cost drivers.250 Part IV INTERNAL EFFICIENCIES.272 11. Corporate and shared services.273 11.1 .