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It should take less than an hour, depending on complexity and your familiarity with the process.
You’ll be able to answer many questions in the PACS Portal by referring to:
So have those documents on hand when entering your responses.
Also, the questions don’t vary very much from year to year, so this makes it easier for you to complete the forms.
Use the explanation of reporting forms for annual accountability 2022–2023 to assist with your responses to the questions.
Your DCJ contract manager for the contract is listed in two places in the Contracting Portal.
When you navigate to a Program Level Agreement (PLA) record, the contract manager is listed on the top on the screen with the rest on the PLA details. You'll also find the contract manager's details on the bottom of the Acquittals details page, under the form.
You can provide the details of your board or committee members, as well as key executives, in the PACS Portal.
Add the individuals as ‘users’.
In their job title, indicate the position that they hold on the governance body or that they are an authorised signatory.
You don’t need to change their status to ‘active’ nor do you need to give them a user type if they won’t be required to access the portal.
You can get further instructions on adding a user from the portal Help menu.
Find out more about authorised signatories
You may depreciate assets in your organisation's accounts, as required by the accounting standards.
However, don’t report asset depreciation in either the income and expenditure statements for DCJ contracts or in the form on the PACS Portal.
This is because:
Any asset purchased with DCJ funds has already been claimed outright as an expense against the contract funding in the financial year of purchase.
To claim depreciation on the same asset in subsequent years is to claim an additional deduction for an expense already claimed.
No.
However, we recommend your organisation performs a cost-benefit analysis to justify the amount allocated to an asset's purchase, so that it doesn’t affect delivery on the contracted services. Please refer to your contract and also contact your DCJ contract manager to ensure reasonable steps have been taken prior to purchase of any assets.
These indirect contract administration costs may have been incurred by you in support of delivering the services agreed in the contract with DCJ.
Your reporting requirements lists expenses that may be included as indirect contract administration costs.
Report government subsidies as a corporate-level subsidy in your financial statements.
This is fully explained in reporting government grants and subsidies in your reporting requirements.
However, if your organisation received a special payment from DCJ to assist with your response to COVID-19, and it wasn’t a special grant with its own contract, you must report the funds as income for the applicable DCJ contracts.
You can only roll over unspent COVID-19 payments if we gave your organisation an extension to carry forward spending.
Refer to the unspent funds requirements for 2022–2023 for more information.
Yes. If you’ve received any payments outside of our contracting payments system (for example, on an invoice basis) for ACA, IPA and Complex Needs Payments, include a separate line item in your income and expenditure statement.
In addition, report such payments at item 7 on the contract-level form (other contract-related income).
Yes. Include Complex Needs Payments at item 7. And include a separate line item in the income and expenditure statement.
We understand there are cases of unreconciled amounts. In these cases, use the accounting standards revenue recognition criteria to accrue such income, and report accordingly at the contract level based on your reconciliations. If required, you may seek further advice from your external accountant or auditor.
We also understand that the accrued amount may differ to actual income received at a later stage, and subsequent adjustment to accrual may be required.
For the PSP contract that ended 30 September 2022, DCJ will perform an unspent funds reconciliation for the full PSP contract term following completion of the payment reconciliations for your contract. This will ensure:
late payments made after payment reconciliations are recognised or allocated in the correct financial year or the financial year it related to
accuracy of the unspent funds that are carried forward to following financial year (where applicable)
unspent funds reported at end of PSP contract term (30 September 2022) are reasonably accurate.
The unspent funds reconciliation will be performed by the DCJ Prudential Oversight team, with assistance from the service providers and relevant contract manager. Details of the reconciliation including outcomes will be shared with you prior to finalisation.
Subject to payment reconciliation deadlines, we plan to finalise all PSP unspent funds reconciliation by no later than 31 October 2023. We’ll commence the unspent funds reconciliation as soon as we have complete reconciled payment and accountability data for the full term of the PSP contract.
Include payments for ACA at item 7 on the contract-level form (other contract-related income). And include a separate line item in the income and expenditure statement.
No. Payments outside of our contracting payments system (for example, on an invoice basis) for ACA, IPA and Complex Needs Payments aren’t included in the prepopulated field at item 1 on the contract-level form.
Report such payments at item 7 on the contract-level form (other contract-related income). And include a separate line item in your income and expenditure statement.
The declaration and certification forms both include a table where you can list any exceptions to meeting the requirements, and the reasons for the exceptions.
If you have any questions about annual accountability, or require support or assistance with any aspect of reporting your organisation’s annual accountability, contact your DCJ contract manager.
If you require assistance accessing or using the Contracting Portal, contact the Systems, Funding and Cards team via email comsngosupport@dcj.nsw.gov.au
09 May 2024