Home HACC – financial requirements and fees as of July 1 2018

HACC – financial requirements and fees as of July 1 2018

Quick reference guide to financial requirements

Local Government Authorities and other State Government agencies, including the WA Country Health Service – no financial reporting required.
Non-Government Organisations with a July opening Annual Funding Level up to and including $275,000 (including GST) – no financial reporting required.
Non-Government Organisations with a July opening Annual Funding Level of more than $275,000 (including GST) – Whole of Organisation Statements and Notes and an annual Home and Community Care Program Income Statement as per table below.

Table: Non-Government Organisations with Annual Funding Level over $275,000 (including GST) – reporting requirements
Financial report due 30 September	Certification
Whole of Organisation Income Statement^	Audit
Whole of Organisation Balance Sheet^	Audit
Whole of Organisation Cash Flow^	Audit
Notes to the Financial Statements	Audit
HACC Program Income Statement	Audit and Board

*Where a board does not exist, certification should be by CEO, CFO or equivalent.

^The HACC Program will accept Whole of Organisation financial statements as are routinely produced.

A person who is independent of the Service Provider and a registered Company Auditor must audit the annual financial statement.

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Purchasing and Contracting Directorate