Public Governance, Performance and Accountability (Financial Reporting) Rule 2015
Division 6Special accounts
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Division 6—Special accounts
Guide to this Division
The purpose of this Division is to set out the reporting and disclosure requirements for special accounts.
A special account is an appropriation mechanism that notionally sets aside an amount within the CRF to be expended for specific purposes. The type of appropriation provided by a special account is a special appropriation. The appropriation mechanism remains available until the special account is repealed. The amount of money that may be spent from the CRF, via a special account, is limited to the balance of that special account.