<html>
<head>
<meta charset="UTF-8"/>
<meta name="tikaGenerated" content="true"/>
<meta name="date" content="2021-02-04T00:19:18Z"/>
<meta name="xmp:CreatorTool" content="Acrobat PDFMaker 17 for Word"/>
<meta name="Company" content="South Australian Department of Health"/>
<meta name="subject" content="This policy directive mandates the financial and compliance management requirements for SA Health’s income and collection of receivables business lifecycle; including the setting of fees and charges, revenue recognition, invoicing, collection and the receipting of funds received."/>
<meta name="Objective-VersionComment" content="First version"/>
<meta name="Objective-IsPublished" content="1"/>
<meta name="Objective-IsApproved" content="0"/>
<meta name="Objective-CreationStamp" content="D:20210118"/>
<meta name="dc:title" content="Income and Receivables Policy Directive"/>
<meta name="Objective-Parent" content="A2533728 - Request to approve and remove Finance policies"/>
<meta name="modified" content="2021-02-04T00:19:18Z"/>
<meta name="cp:subject" content="This policy directive mandates the financial and compliance management requirements for SA Health’s income and collection of receivables business lifecycle; including the setting of fees and charges, revenue recognition, invoicing, collection and the receipting of funds received."/>
<meta name="Objective-VersionNumber" content="1.000000"/>
<meta name="Objective-Classification (Confidentiality)" content="OFFICIAL"/>
<meta name="Objective-DatePublished" content="D:20210118"/>
<meta name="meta:author" content="Rebecca Bonython"/>
<meta name="meta:creation-date" content="2021-02-04T00:16:51Z"/>
<meta name="created" content="Thu Feb 04 10:46:51 ACDT 2021"/>
<meta name="Creation-Date" content="2021-02-04T00:16:51Z"/>
<meta name="Objective-Version" content="1.0"/>
<meta name="Author" content="Rebecca Bonython"/>
<meta name="producer" content="Adobe PDF Library 15.0"/>
<meta name="Keywords" content="Policy; policy directive; finance policy; TI; treasurer’s instructions; AASB; debt; income; receivables; income management; debtor management; debt management; debtor; write off; waiver; remit; remittance; discount; account variation; finance operating principles; compliance; fees and charges; budget; grant funding; grant; funding; recurrent; capital funding; invoice; invoicing; contracts; budget allocation; refund; revenue recognition; receipting; appropriations; debt recovery; adoption privacy; fee remission; employee debt; reconciliation"/>
<meta name="Category" content="FOUO,I1,A1"/>
<meta name="Objective-Path" content="Objective Global Folder:.Department for Health and Wellbeing:Administration:Accounting:Accounts Receivable - Income and Receivables Policy:A2533728 - Request to approve and remove Finance policies:"/>
<meta name="dc:creator" content="Rebecca Bonython"/>
<meta name="dcterms:created" content="2021-02-04T00:16:51Z"/>
<meta name="Last-Modified" content="2021-02-04T00:19:18Z"/>
<meta name="dcterms:modified" content="2021-02-04T00:19:18Z"/>
<meta name="title" content="Income and Receivables Policy Directive"/>
<meta name="Last-Save-Date" content="2021-02-04T00:19:18Z"/>
<meta name="Objective-State" content="Published"/>
<meta name="meta:save-date" content="2021-02-04T00:19:18Z"/>
<meta name="Objective-Confidentiality" content="02 For Official Use Only [FOUO]"/>
<meta name="Content-Type" content="application/pdf"/>
<meta name="creator" content="Rebecca Bonython"/>
<meta name="dc:subject" content="Policy; policy directive; finance policy; TI; treasurer’s instructions; AASB; debt; income; receivables; income management; debtor management; debt management; debtor; write off; waiver; remit; remittance; discount; account variation; finance operating principles; compliance; fees and charges; budget; grant funding; grant; funding; recurrent; capital funding; invoice; invoicing; contracts; budget allocation; refund; revenue recognition; receipting; appropriations; debt recovery; adoption privacy; fee remission; employee debt; reconciliation"/>
<meta name="Objective-ModificationStamp" content="D:20210125"/>
<meta name="Objective-Id" content="A2533779"/>
<meta name="Objective-Owner" content="Harvey, Kristy (CO)"/>
<meta name="xmpTPg:NPages" content="10"/>
<meta name="Objective-Classification" content="[Inherited - none]"/>
<meta name="Objective-FileNumber" content="2018-02020"/>
<meta name="Objective-Workgroup" content="Policies & Procedures - F - C&SSS [DHW]"/>
<meta name="SourceModified" content="D:20210203234623"/>
<meta name="meta:keyword" content="Policy; policy directive; finance policy; TI; treasurer’s instructions; AASB; debt; income; receivables; income management; debtor management; debt management; debtor; write off; waiver; remit; remittance; discount; account variation; finance operating principles; compliance; fees and charges; budget; grant funding; grant; funding; recurrent; capital funding; invoice; invoicing; contracts; budget allocation; refund; revenue recognition; receipting; appropriations; debt recovery; adoption privacy; fee remission; employee debt; reconciliation"/>
<meta name="Objective-Title" content="A2533728 - Attachment 2 - Income and Receivables Policy Directive Draft V1.0"/>
</head>
<body>
<pre>
 
AR

 

 
 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

  Income and Receivables 
Policy Directive 

 
Version No.: V1.0 

Approval date: 25 January 2021 

Policy No: D0483 



OFFICIAL 

                                      INFORMAL COPY WHEN PRINTED Income and Receivables Policy Directive  Page 2 of 10 
 OFFICIAL  

Contents 
 
1. Policy Statement ....................................................................................................................3 
2. Roles and Responsibilities ...................................................................................................3 

2.1. Business units .................................................................................................................3 
2.2. Finance, Corporate and System Support Services ..........................................................4 
2.3. Legal and Legislative Policy ............................................................................................4 
2.4. Shared Services SA ........................................................................................................4 

3. Policy Requirements .............................................................................................................4 
3.1. Income is identified ..........................................................................................................4 
3.2. Recognition and invoicing ................................................................................................5 

3.2.1. Performance management .....................................................................................5 
3.3. Receipting .......................................................................................................................6 
3.4. Debtor management ........................................................................................................6 

3.4.1. Privacy requirements ..............................................................................................6 
3.4.2. Invoice amendments ..............................................................................................6 
3.4.3. TI 5 Debt Recovery and Write Offs Register ...........................................................7 
3.4.4. Debtor Refunds ......................................................................................................7 

3.5. Reconciliations and Reporting .........................................................................................7 
4. Implementation and Monitoring ............................................................................................7 
5. National Safety and Quality Health Services Standards .....................................................7 
6. Definitions ..............................................................................................................................8 
7. Associated Policy Directive/Policy Guidelines and Resources .........................................9 
8. Document Ownership and History ..................................................................................... 10 
 



OFFICIAL 

                                      INFORMAL COPY WHEN PRINTED Income and Receivables Policy Directive  Page 3 of 10 
 OFFICIAL  

Income and Receivables Policy Directive 
 

1. Policy Statement 
This policy directive mandates the financial and compliance management requirements for SA 
Health s income and collection of receivables business lifecycle; including the setting of fees and 
charges, revenue recognition, invoicing, collection and the receipting of funds received. 

This policy directive aligns with Treasurer s Instructions (TIs), Australian Accounting Standards 
Board (AASB) AASB 15 Revenue from Contracts with Customers, AASB 1058 Income of Not-for-
Profit Entities, AASB 1004 Contributions, Health Care Act 2008 and any other regulatory 
requirements. 

This policy directive must be read in accordance with the Income and Receivables Finance 
Operational Principles. 

 

2. Roles and Responsibilities 

2.1. Business units  

It is the responsibility of business units to ensure: 

&gt; fees and charges are independently reviewed when entered into the system 

&gt; budget allocations for funding received are managed and monitored effectively  

&gt; all agreement types are regularly reviewed and monitored to ensure services are 
provided as per the agreement, and contains appropriate authorisations 

&gt; all contracts and agreements are recorded and maintained on the Procurement and 
Contracts Management System (PCMS)  

&gt; the identification, recognition, invoicing and receipting of revenue is performed correctly 
and in a timely manner. That is, raised correctly as per the contract/agreement, the 
correct goods and services tax (GST) applied, coded to the correct natural account and 
appropriately approved.  

&gt; all debt management invoice amendments are prepared, approved and processed 
correctly and in a timely manner  

&gt; patient billing debt management and collection adheres to accepted privacy principles, is 
managed systematically, and is performed in an efficient and prompt manner 

&gt; the TI 5 Journal Balancing Report is produced in the agreed format (See Section 3.4.3) 

&gt; all debtor refunds are appropriately approved and the reporting of all patient debtor 
refunds is available for review (eg. Refund Register) 

&gt; patient billing write offs/waivers are approved by the appropriate delegated authority and 
recorded in the TI Debt Recovery and Write Offs register in a timely manner, 

&gt; the impairment provisioning is assessed for reasonableness and debts are written off 
where there is objective evidence; with copies provided to Shared Services SA on a 
regular basis, and 

&gt; the monthly and annual reconciliations between  legacy general ledgers and relevant 
legacy receivable subsidiary ledgers are correctly performed. 

 



OFFICIAL 

                                      INFORMAL COPY WHEN PRINTED Income and Receivables Policy Directive  Page 4 of 10 
 OFFICIAL  

2.2. Finance, Corporate and System Support Services 

It is the responsibility of Corporate and System Support Services (CSSS) to ensure fees and 
charges are approved by an appropriate authorised instrument, and to generate the Oracle Aged 
Debtors Report.  

2.3. Legal and Legislative Policy 

It is the responsibility of the Legal and Legislative Policy (LLP) team, upon request to: 
&gt; liaise with the debt management function    

&gt; provide instruction on specific debt management actions, and 
&gt; negotiate with the debtor (or debtor s representative) to achieve the maximum recovery 

possible. 

2.4. Shared Services SA  

Certain financial management functions and responsibilities can be subject to an outsourced 
service arrangement, eg. the arrangement with Shared Services SA. Where this occurs, a 
Service Level Determination will define the responsibilities that have been agreed and allocated 
between the public authority and the service provider for the tasks, activities and controls 
associated with the outsourced financial management functions. 

 

3. Policy Requirements 
Income generated by SA Health benefits the South Australian health system and the community. 
Income received generates economic efficiencies and reduces cost pressures, which lessens the 
requirement for government funded financial support. Further, effective receivable management 
systems are essential to reduce debt write offs and waivers; garnering all expected income.  

SA Health s primary income streams include, but are not limited to, fees and charges, 
appropriations, grants, intellectual property royalties and contributions (such as contributed assets 
and volunteer services). 

SA Health s income and receivable business cycle splits into five main areas. 

 

3.1. Income is identified 

Fees and charges levied by SA Health must be established through appropriate legislation, SA 
Health policy or contractual arrangements. Amendments to specific regulated and unregulated 
fees, under the responsibility of the Minister for Health and Wellbeing, are gazetted in the South 
Australian Government Gazette, with the exception of a small number of unregulated fees set 
administratively (ie. boarder fees, dental, spectacle and hearing aids, surgical supplies, etc). 
Fees and charges must be at least annually reviewed, with all changes made to the agreed fees 
and charges approved through the appropriate mechanisms. These must be independently 
reviewed each time the interfaced revenue systems are updated.  
 
 



OFFICIAL 

                                      INFORMAL COPY WHEN PRINTED Income and Receivables Policy Directive  Page 5 of 10 
 OFFICIAL  

Appropriation revenues are funds received by the Department for Health and Wellbeing (DHW) 
from the Department of Treasury and Finance (DTF), in accordance with their Budget Process 
Agency Instruction, Section 12 Cash Alignment and the current Appropriation Act.  These funds 
are distributed as recurrent funding, to ensure public authorities have adequate cash to meet 
approved cash expenditure requirements, and must agree to DTF s Agency statements. 
Grants/capital projects may be awarded by Commonwealth, State or Local governments, 
corporate or private industry bodies, or not-for-profit organisations, and must be recognised by an 
agreement which outlines the terms, its intended use, how to acquit the funds, and any recipient 
obligations. 
Income earned through the action of SA Health employees, in the execution of their duties, is the 
property of the public authority, and not the employee. This includes such items as commissions, 
honorariums and lecture fees, etc. Income derived from the commercialisation of intellectual 
property must be appropriately managed, as set out in the state government s Intellectual 
Property Policy and SA Health s Monetary Rewards Framework Policy Directive. 

3.2. Recognition and invoicing  

In instances where there is a contract/agreement, income recognition takes place when all of the 
following criteria are met:  

&gt; a contract can be identified with a customer 

&gt; specific performance obligations are identified 

&gt; the transaction price is determined 

&gt; the transaction price to each specific performance obligation can be allocated, and 

&gt; revenue recognised when (or as) control is transferred. 

Where there is no contract/agreement, income must be recognised when all of the following are 
met: 

&gt; the entity obtains control of the asset promised or given 

&gt; it is probable the entity will receive future economic benefits, and 

&gt; the fair value can be reliably measured. 

Government appropriations and subsequent allocations to public authorities must be recognised 
when control of those funds is obtained; irrespective of whether restrictions or conditions are 
imposed on the use of the contributions. 

All income must be recognised and invoices raised promptly to the correct natural account, upon 
transfer of control. For example, after the provision of goods and/or services are rendered, or 
when obligations under the terms of a contract have been performed.   
All contracts/agreements and their supporting documentation must be recorded on the 
Procurement and Contracts Management System (PCMS).   
Supporting documentation that substantiates the existence or occurrence, passing of control, 
rights and/or obligations relating to the income activities must be maintained and held on-site. 

3.2.1. Performance management 
Performance against contracts, grant revenue agreements, service level agreements, budget and 
variance allocations, or the equivalent, must be regularly monitored and reviewed in a timely 
manner to ensure services, conditions and key performance indicators are met in accordance 
with the contract/agreement. Prompt action must be taken if monitoring reveals that supplier 
performance does not meet agreed standards.  
 



OFFICIAL 

                                      INFORMAL COPY WHEN PRINTED Income and Receivables Policy Directive  Page 6 of 10 
 OFFICIAL  

3.3. Receipting 

All funds received must be promptly receipted and allocated to the correct invoice in a timely 
manner. When cash or cheques are received, these items must be secured appropriately until 
banked. Cash and cheques must be banked as soon as practical. Foreign currency cheque 
payments may be received. Supporting documentation must always accompany the receipt. 

3.4. Debtor management 

In accordance with TI 5 Debt Recovery and Write Offs (TI 5), debt management must be 
efficiently and effectively managed, to ensure all amounts owed are recovered within the agreed 
due dates. The recovery of accounts should be reviewed on a regular basis, with appropriate 
recovery action undertaken to collect monies prior to the writing off/waiver of the debt.  
Follow up actions and approved payment arrangements entered into with a debtor or a third party 
must be documented for consistent reference and adherence. For cases of large value and/or 
complex recovery matters, advice must be sought from the LLP team in the first instance.  
The collection methods and recoverability of invoices raised must be regularly reviewed and 
subject to appropriate internal checks, controls and audits. 

3.4.1. Privacy requirements  
Debtor and third party details must always be maintained and kept up to date, in compliance 
with Premier and Cabinet Circular No.12 Information Privacy Principles Instruction and the 
Privacy Policy Directive. Access to a debtor s personal information must be made available 
to the debtor under the Freedom of Information Act 1991 upon request.  

Adoption privacy 
Collectors have a privacy obligation to both birth parents and adoptive parents in adoption 
arrangements. Once it becomes known that a baby has been adopted, the patient s 
classification is changed by the hospital registration unit to  Public Patient , so that no invoice 
is raised. 

3.4.2. Invoice amendments  
Prior to the de-recognition/adjustments of income, debt amendments (such as account 
variations, fee remissions, adjustment notes, discounts, write offs and waivers) must be: 

&gt; appropriately authorised in accordance with the public authority s delegations of 
authority  

&gt; aligned with TI 5 or other pertinent legislative requirements, and  

&gt; processed in a timely manner, after all efforts have been taken to recover the funds.  
 
For the purposes of TI 5, LHNs and SAAS will comply with these requirements as if they 
were an administrative unit.  A debt write-off may be reinstated where required, eg. where 
the debtors whereabouts becomes known. 
No employee is permitted to approve any debt write offs in which they may have a conflict of 
interest. Where an employee has a conflict of interest, the employee must report it to their 
respective manager.  
Current South Australian government employee debts must not be written off and must be 
pursued for prompt repayment, unless that amount does not exceed $20.00 in total. Where 
the amount does not exceed $20.00 in total, that amount may be waived at the discretion of 
the Chief Executive or delegate. 
 
 
 



OFFICIAL 

                                      INFORMAL COPY WHEN PRINTED Income and Receivables Policy Directive  Page 7 of 10 
 OFFICIAL  

3.4.3. TI 5 Debt Recovery and Write Offs Register 
A TI 5 Debt Recovery and Write Offs Register (TI 5 Register), detailing written off debt, must 
be maintained in accordance with TI 5 requirements. The TI 5 Register must be reconciled to 
the general ledger and system generated write off reports on a regular basis. The TI 5 
Register must be provided annually, or upon request, to the relevant authorised officer. 
Business unit debt management teams must provide the write off/waiver TI 5 Journal 
Balancing Report to CSSS in an agreed format, as determined by CSSS in liaison with 
business units. 

3.4.4. Debtor Refunds 
Debtor refunds must be reviewed regularly and detailed in a report, eg. Refunds Register, 
and verified as correct with supporting documentation attached to an appropriately approved 
refund request form. 
For amounts that are to be refunded, the approved and compliant SA Health Refund Request 
form must be completed correctly and forwarded for processing. Refunds must be drawn 
from the correct bank account and transferred to the original customer account.  
When attempts to contact a debtor to refund monies have failed, or when a refund is rejected 
by the debtor, the monies must be transferred to unclaimed monies. 

3.5. Reconciliations and Reporting  
General ledger to relevant Legacy subsidiary ledgers and all appropriation reconciliations must 
be performed on a regular and timely basis. Appropriate source documentation must be provided 
to ensure compliance with applicable TIs. Any variances must be resolved in a timely manner to 
prevent them from carrying over into a new period, with supporting documentation attached.  
The Aged Debtor reports must be provided to business units monthly to monitor the status of their 
aged debt and action accordingly. 
The Annual Financial Statements reporting must correctly disclose all income generated, and the 
methods adopted to recognise and measure income. Reporting requirements must align to the 
DTF s Model Financial Statements and applicable Accounting Standards.  
 

4. Implementation and Monitoring 
Performing regular and timely reconciliations will ensure income is recognised, collected and reported 
correctly and in a timely manner.  
The regular monitoring, assessment and reporting of outstanding debt is undertaken to ensure 
maximised recovery is achieved. 
Compliance with this policy directive will be monitored via the Financial Management Compliance 
Program, specifically the annual Controls Self-Assessment process. 
Any breach of a Treasurer s Instruction must be reported by the respective Chief Executive/Chief 
Executive Officer to the Under Treasurer. 
 

5. National Safety and Quality Health Services Standards  
N/A 
 
 
 
 
 



OFFICIAL 

                                      INFORMAL COPY WHEN PRINTED Income and Receivables Policy Directive  Page 8 of 10 
 OFFICIAL  

6. Definitions  
In the context of this document:  
&gt; account variations are account changes in the classification of a patient (eg. private patient to 

public patient, or compensable patient to a public patient), resulting in the patient being entitled to 
free of charge care, or a price difference.  

&gt; adjustment to an invoice is a correction where an amount has been raised in error. 
&gt; agreement (grant agreement) is a signed document whereby all parties have agreed to the 

terms and conditions of the grant arrangement before being entered into. The agreement may 
also be called a Memorandum of Understanding or Memorandum of Administrative Agreement, a 
Terms of Reference agreement, or a type of Research Agreement.  

&gt; business unit is a term used to describe the operational units located within the Local Health 
Networks (LHNs), SA Ambulance Service (SAAS) and the Department for Health and Wellbeing 
(DHW). Business units may be used to describe a hospital (eg. RAH) or a Division within the 
DHW/SAAS (eg. CSSS). 

&gt; debt is a sum of money owed, by a person or an entity, to SA Health. It includes an obligation 
due and/or the right to receive and enforce payment (eg. a loan receivable, claim, salary 
overpayment, loss, theft and deficiency of public assets, money owed for goods sold or services 
provided). Debt excludes sums of money owed by public authorities within the same reporting 
entity. 

&gt; fair value is the price that would be received to sell an asset or paid to transfer a liability in an 
orderly transaction between market participants at the measurement date. 

&gt; fee remission is a transaction where all or part of an amount owed is reduced, resulting in no 
amount or a reduced amount being owed respectively. TI 5 has a variation approved by the 
Treasurer that clarifies clause 5.13 and 5.14. That is, that when a public hospital provides a 
discount or remits the whole or part of a fee payable, that the amount remitted is not a debt; 
consequently the amount remitted cannot be treated as a bad debt.  

&gt; income encompasses both revenue and gains, and is the increase in economic benefits during 
the reporting period, in the form of inflows or enhancements of assets or decreases of liabilities, 
that result in increases in equity, other than those relating to contributions from equity 
participants. 

&gt; Public Authority means a government department or a statutory authority. (TI 1 para.1.6.7). 
There are 12 Public Authorities within SA Health: the Department for Health and Wellbeing, SA 
Ambulance Service, Barossa Hills Fleurieu Local Health Network (LHN), Central Adelaide LHN, 
Eyre and Far North LHN, Flinders and Upper North LHN, Limestone Coast LHN, Northern 
Adelaide LHN, Riverland Mallee Coorong LHN, Southern Adelaide LHN, Women s and Children s 
Health Network, and Yorke and Northern LHN. 

&gt; refund is money that has been received by SA Health in error and are required to returned to a 
customer or third party. 

&gt; revenue is income that arises in the course of ordinary activities of an entity and is referred to by 
a variety of different names including sales, fees and charges, interest, royalties, contacts or 
agreements, and State and Commonwealth appropriations. 

&gt; SA Health is the brand name for the health portfolio of services and agencies responsible to the 
Minister for Health and Wellbeing. SA Health is the corporate identity for the portfolio only and not 
the legal entity. The legal entities include the LHNs, SAAS and the DHW (as an administrative 
unit under the Public Sector Act 2009).  

&gt; waiver TI 5 states  waiver  means permanently expunging a debt owed to the State, such that the 
debt cannot be pursued by the State at a later date.  Refer to TI 5 for further clarification. 

&gt; write off TI 5 states  writing off a debt  is where a debt, or part of a debt, is removed from the 
accounts of the authority.  Refer to TI 5 for further clarification. 



OFFICIAL 

                                      INFORMAL COPY WHEN PRINTED Income and Receivables Policy Directive  Page 9 of 10 
 OFFICIAL  

7. Associated Policy Directive/Policy Guidelines and Resources 
&gt; Appropriation Act (annual) 

&gt; Australian Accounting Standard Board (AASB) 15 Revenue from Contracts with Customers  

&gt; Australian Accounting Standards Board (AASB) 1004 Contributions 

&gt; Australian Accounting Standards Board (AASB) 1058 Income for Not-For-Profit Entities 

&gt; Budget Framework Policy Directive 

&gt; Cash Management Policy Directive 

&gt; Budget Process Agency Instructions, Section 12 Cash Alignment (only available via BMS Portal) 

&gt; Financial Management Compliance Policy Directive  

&gt; Framework for the Management of SA Health Grants and Service Agreements with Non-
Government Organisations Policy Directive 

&gt; Freedom of Information Act 1991 

&gt; Income and Receivables Finance Operational Principles 

&gt; Intellectual Property Policy   Whole of Government Policy 

&gt; Monetary Rewards Framework Policy Directive 

&gt; Procurement and Contract Management System Policy Directive 

&gt; Premier and Cabinet Circular No.12 (PC012)   Information Privacy Principles (IPPS) Instruction 

&gt; Privacy Policy Directive 

&gt; Public Finance and Audit Act 1987 

&gt; SA Health Fees &amp; Charges Manual 

&gt; The Australian Competition Consumer Commission s  Debt Collection Guideline: for collectors 
and creditors (February 2016) 

&gt; TI5 Accounting Treatment table 

&gt; Treasurer s Instructions 2 Financial Management 

&gt; Treasurer s Instructions 5 Debt Recovery and Write-offs 

&gt; Treasurer's Instructions 28 Financial Management Compliance Program 

&gt; Treasurer s Instructions (Accounting Policy Statements) 

&gt; Unclaimed Monies Policy Directive 



































OFFICIAL 

                                      INFORMAL COPY WHEN PRINTED Income and Receivables Policy Directive  Page 10 of 10 
 OFFICIAL  

8. Document Ownership and History 
Document developed by:  Policy and Compliance Corporate Finance Services, Finance 
File / Objective No.:   AR-P1512  |  2018-02020 
Next review due:    31/01/2024  
Policy history:   Is this a new policy?  Y 

   Does this policy amend or update an existing policy?   Y 
   Does this policy replace another policy with a different title?  Y 

This policy amalgamates the following: 
  Debtor Management Policy Directive 
  Debt Management Privacy Requirements Policy Directive 
  Debtor Refunds Policy Directive 
  Grant Receipts Policy Directive 
  Income Management Policy Directive 

 
ISBN:    978-1-76083-365-7 
  

Approval 
Date 

Version Who approved New/Revised Version Reason for Change  

25/01/2021 V1.0 Deputy Chief Executive, Corporate and System 
Support Services, DHW 

 

 
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivs 3.0 Australia License. 
  Department for Health and Wellbeing, Government of South Australia. All rights reserved. 





	1. Policy Statement
	2. Roles and Responsibilities
	3. Policy Requirements
	4. Implementation and Monitoring
	5. National Safety and Quality Health Services Standards
	6. Definitions
	7. Associated Policy Directive/Policy Guidelines and Resources
	8.  Document Ownership and History

</pre>
</body>
</html>