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Finance Circular 2005/09

Australian Government Cost Recovery Guidelines

Purpose

This Circular replaces Finance Circular 2002/02 and announces the publication of revised Australian Government Cost Recovery Guidelines (Financial Management Guidance No.4). Cost Recovery (CR) applies to all Financial Management and Accountability Act 1997 agencies and also to those Commonwealth Authorities and Companies Act 1997 (CAC Act) bodies that have been notified, under sections 28 or 43 of the CAC Act, to apply the cost recovery policy.

No changes have been made to the CR policy. The guidelines have been revised to focus more on activities, rather than agencies, and to clarify a few areas (Attachment A contains more detail of these changes).

The cost recovery policy applies to all new or significantly amended cost recovery arrangements and is being phased in for all existing arrangements. The Finance Circular includes a revised government agreed review schedule extending to 2007-08 (Attachment B).

Finance Circular 2005/09

Finance Circular PDF version [PDF Document 160 KB]
Finance Circular RTF version [RTF Document 600 KB]

Attachment A - Summary of Changes

Attachment A - Summary of Changes PDF version [PDF Document 12 KB]
Attachment A - Summary of Changes RTF version [RTF Document 112 KB]

Attachment B - Revised Review Schedule

Attachment B - Revised Review Schedule PDF version [PDF Document 12 KB]
Attachment B - Revised Review Schedule RTF version [RTF Document 112 KB]

Australian Government Cost Recovery Guidelines

Financial Management Guidance No. 4

Australian Government Cost Recovery Guidelines PDF version [PDF Document 462 KB]
Australian Government Cost Recovery Guidelines RTF version [RTF Document 3.5 MB]

Copyright Notice

© Commonwealth of Australia 2005
This work is copyright. You may download, display, print and reproduce this material in unaltered form only (retaining this notice) for your personal, non-commercial use or use within your organisation. Apart from any use as permitted under the Copyright Act 1968, all other rights are reserved. Requests and inquiries concerning reproduction and rights should be addressed to Commonwealth Copyright Administration, Attorney General’s Department, Robert Garran Offices, National Circuit, Barton ACT 2600 or posted at http://www.ag.gov.au/cca [External Site]


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Last Modified: 13 October, 2008