Public Governance, Performance and Accountability (Financial Reporting) Rule 2015
37Adjustments to appropriations
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37 Adjustments to appropriations
Guide to this section
The purpose of this section is to set out the different ways a legally appropriated amount to a reporting entity (e.g., through the Appropriation Acts or an Advance to the Finance Minister (AFM)) can be adjusted in the reporting period to result in the total appropriation available to the entity.
The adjustments below must be disclosed in the relevant appropriation disclosure note as well as being correctly accounted for in the primary financial statements.
The following are adjustments to appropriation receivable under the PGPA Act and must not be recognised as appropriation revenue: (a) PGPA Act section 74 (receipts of amounts by non‑corporate Commonwealth entities); (b) PGPA Act section 75 (transfer of functions between non‑corporate Commonwealth entities) prior year appropriation only; and (c) PGPA Act section 74A (recoverable GST for non‑corporate Commonwealth entities).