Public Governance, Performance and Accountability (Financial Reporting) Rule 2015
Division 4Administered appropriations
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Division 4—Administered appropriations
Guide to this Division
The purpose of this Division is to outline the required recognition and reporting for administered appropriations.
Administered appropriations are for items over which the entity does not have control and is managing on behalf of the Commonwealth. These administered expenses are generally controlled by legislation or government policy and include items such as grants, subsidies and personal benefits (e.g., pension and other welfare payments).