Appendix 2.1

Flowchart to assist in determining what services¹ can be provided to entities.

Flowchart process in HTML.

Footnote 1: In the context of this decision tree, “services” consist of:

a) “work of an assurance nature” as defined in this Guide (see the flowchart in Appendix 2.3) and
b) all services other than “work of an assurance nature” as defined in (a) above.

Footnote 2: In referring the matter to the OAG, please support your recommendation with an analysis of the situation that is based on:
a) Parts 1, 3 and 4A of this Guide; and
b) The application of the reasonable and informed third party test described in paragraphs AG R120.15 A1.2 to AG R120.15 A1.4 and the application material in paragraph AG 120.15 A1.5.

Footnote 3: For the purposes of this assessment a transaction is a process where a willing seller and a willing buyer enter into negotiation to agree on the terms of the transaction by way of a contract. This differs from a situation where a party applies for funding on terms that are predetermined by a public entity and where the power to provide funding rests entirely with the public entity.