Queensland Consolidated Acts Queensland Consolidated Acts(1) An administered receipt is an amount of public moneys received by a department that is not a controlled receipt.
(2) A controlled receipt is each of the following amounts of public moneys received by a department—
(a) a fee or charge fixed by the accountable officer of the department under this or another Act for goods or services supplied by the department;
(b) financial assistance for recurrent expenses granted to the State under section 96 of the Commonwealth Constitution if the grant is subject to conditions the department is responsible for complying with;
(c) a bequest, contribution, donation, gift or grant to the department;
(d) the proceeds of the disposal of an asset, or the rent under a lease of an asset, if under the prescribed requirements the proceeds must be recorded in the department's balance sheet;
(e) an amount that, under another Act, must be paid into a fund mentioned in this Act if—
(i) the accounts for the fund are part of the departmental accounts of the department; and
(ii) under the prescribed requirements, the amount must be recorded in the department's balance sheet;
(f) an amount paid into the department's departmental financial institution accounts—
(i) under section 51(2) as interest; or
(ii) under section 51(5) as moneys received from an investment;
(g) an amount received by the department as reimbursement for the cost of supplying goods or services;
(h) an amount received by the department if, under the prescribed requirements, the amount must be recorded in the department's balance sheet as a liability;
(i) an amount paid to the department by the Treasurer—
(i) under an annual appropriation Act to be applied to a departmental service or equity adjustment of the department; or
(ii) under a statement under section 31 to be applied to a departmental service of the department or an equity injection to the department; or
(iii) under an authority under section 35 for unforeseen expenditure in relation to a departmental service or equity adjustment of the department.
Note—
A balance sheet of a department may be referred to as a statement of financial position of the department.
(3) Subsections (1) and (2) are subject to an annual appropriation Act for a financial year that prescribes an amount of public moneys received by a department for the financial year as—
(a) an administered receipt for the year; or
(b) a controlled receipt for the year.
(4) In this section—
recurrent expenses means all expenses, other than expenses for capital works or redeeming loans.
rent under a lease includes income under a lease.