Each year the Government hands down the Budget which is the estimated income and expenditure for the forthcoming year.
After the Budget has been delivered, the Portfolio Committees of the Legislative Council conduct inquiries into the Budget Estimates, with Ministers and senior public servants appearing at public hearings to answer questions about the expenditure, performance and effectiveness of their agencies. The Portfolio Committees can hold three rounds of Budget Estimates related hearings each year. The Budget Estimates inquiry is an important process for ensuring government accountability and transparency.