8  Accounting and budgeting for PPPs

Mandatory minimum requirements:

•  All Agencies must comply with any relevant accounting standards and policies.

•  The Responsible Agency must consult with NSW Treasury to assess the requirement of AASB 1059 and form an accounting position for all PPPs at each project milestone.

•  The Responsible Agency must prepare and update the accounting and budget paper including FIS Table, ensuring sufficient time is allocated for review by NSW Treasury.

•  The CFO of the Responsible Agency must confirm the information contained in the accounting and budget paper including FIS Table is complete and accurate for all Cabinet submissions.

•  The Responsible Agency must develop and maintain a budget model for PPPs in consultation with NSW Treasury post-contract award.

•  The Responsible Agency must, in consultation with NSW Treasury, develop a payment mechanism model in the period between awarding the contract and commercial acceptance.

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