Business rules

The business rules support the use of the common chart of accounts and support standardisation across the following elements.


  • Salaries and wages expenses
  • Administrative and other expenses
  • Revenue such as grants, patient fees, capital purpose income


  • Pathology and medical imaging

Transfer pricing

  • Allocation of overheads
  • Allocation of pharmacy costs
  • Allocation of allied health costs
  • Direct cost allocations


  • Accounting for capital-related transactions
  • Cash flow statement

Guidelines for the identification and establishment of specific purpose funds

These guidelines have been prepared to assist agencies to:

  • identify and categorise specific purpose funds (SPF)
  • develop business rules to manage SPFs such as recording, matching of revenue and expenses and reporting
  • formulate accounting policy, recording and reporting frameworks relevant to SPF accounts
  • monitor the asset backing and liquidity of SPFs to ensure that they are able to meet their obligations on their SPFs as and when they fall due.