So far work on the business case has cost an estimated A$1.944 million over the seven months from November to May this year.

"KPMG was engaged through the Department of Human Services' ICT (Information and Communications Technology) consulting panel by partner organization KAZ," Leeper said.

"The contract was for an hourly-rate basis and capped at A$1.75 million. It was a small extension to the contract announced in April to enable additional work on the business case preparatory to consideration by government."

According to the Senate Estimates Committee, and claims made by Bashford, the A$1.1 billion "smartcard" budget, allocated over four years from 2006-07 to 2009-10, will be divided thus:

* Centrelink will receive A$436 million in resourcing and A$63.2 million in capital. Medicare Australia will receive A$383 million for resourcing and A$13.3 million for capital. The Department of Human Services will receive about A$175 million for resourcing and A$0.6 million for capital.