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Uniform Presentation Framework


Monday, 15 March 1999

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This report outlines a revised framework for presenting data in accordance with the objectives of the uniform presentation agreement (UPA) reached at the May 1991 Premiers’ Conference. The Australian Loan Council agreed, in March 1997, to the implementation of this revised framework.

The primary objective of the UPA is to ensure that a common ‘core’ of financial information is provided by Commonwealth, State and Territory governments in their budget papers. The resulting increased uniformity in the presentation of public sector financial information facilitates the analysis of this information on a consistent and comparable basis.

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