ATTACHMENT A
Summary of changes made to the revised Australian Government
Cost Recovery Guidelines
Key changes
1. The revised Australian Government Cost Recovery Guidelines (the revised
guidelines) have been restructured, consistent with the cost recovery policy, to
reflect an activity rather than an agency focus; in doing so, two sets of guidelines
have been consolidated into one. Particular attention has been paid to eliminating
duplication in the revised guidelines and to clarifying key concepts and
requirements in a pragmatic manner.
2. Requirements for Cost Recovery Impact Statements (CRIS) have been consolidated
into a new and discrete “stage” to better align with the practices of agencies as they
develop and review cost recovery arrangements, in accordance with the cost
recovery policy. Refer to “Stage 3”.
3. The revised guidelines also specify the administrative process for agencies
proposing to exempt a significant cost recovery arrangement from the cost recovery
policy: the relevant Minister must obtain the agreement of the Minister for Finance
and Administration. Refer to “Overview”.
Other changes
4. A glossary of terms has been introduced that substantially expands on the previous
“definitions” pages (refer to “Glossary of Terms”).
5. General and agency specific examples used throughout the revised guidelines have
been updated as appropriate.
6. More generally, the policy application, triggers for preparing a CRIS, cost allocation
methodology and transparency requirements have been clarified.
ATTACHMENT A
Finance Circular 2005/09
Department of Finance and Administration