For each Cabinet approval, for example, the Final Investment Decision and contract award, Responsible Agencies are required to prepare and/or update an accounting and budget position paper, incorporating a Financial Impact Statement (FIS) Table (see section 8 and Appendix 2). Prior to Cabinet's consideration of the approval, the Chief Financial Officer (CFO) of the Responsible Agency must provide their final approval and confirmation that the information contained in the accounting and budget position paper and FIS Table is complete and accurate for all Cabinet submissions.