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Template for Tier 4 entities: Reserve boards and administering bodies

Guidance for using this Simple Format Reporting (Cash) template

This template has been designed specifically for Reserve Boards and Administering Bodies that are eligible and have elected to apply the Public Benefit Entity Simple Format Reporting – Cash (Public Sector) Standard ("the cash standard").

Reserve Boards and Administering Bodies are eligible to apply the cash standard if their total operating payments during the financial year are less than $125,000.

Other entities that are eligible to apply the cash standard may also find this template useful in applying the standard.