Evidence from Treasurer Chris Steel to an ACT Legislative Assembly inquiry has raised questions about the government’s budget processes, including the use of retrospective appropriation adjustments.

The Financial Management and Government Procurement Legislative Compliance Inquiry heard on Wednesday that appropriations had been adjusted after payments were already made across multiple projects, potentially including the Fitzroy Pavilion development.

Opposition Shadow Treasurer Ed Cocks said the Treasurer’s evidence pointed to possible non-compliance with the Financial Management Act 1996, noting officials did not confirm whether a breach had occurred when questioned.

“The Treasurer’s retrospective adjustments are increasingly looking like yet another breach of the Financial Management Act,” Mr Cocks said.

He drew comparisons to the Bruce Stadium controversy in 2000, when retrospective authorisation of spending became a major political issue.

“The legal principle was made clear to the Legislative Assembly 25 years ago – governments cannot retrospectively authorise spending,” he said.

Mr Cocks said the practice suggested the government was relying on “back-end processes” that reduced transparency and scrutiny of budget decisions.