Property, Plant and Equipment Accounting Policy
Version 2.0 approved 29 November 2021
The Property, Plant and Equipment Accounting Policy (PDF 279KB) prescribes the identification, assessment, management, and accounting treatment of SA Health’s property, plant and equipment assets throughout the entire asset life cycle, from financial planning to retirement.
Applicability
This policy applies to all employees and contracted staff of SA Health; that is all employees and contracted staff of the Department for Health and Wellbeing, Local Health Networks (including state-wide services aligned with those Networks1) and SA Ambulance Service.
Specific finance responsibilities are outlined in the Mandatory Instructions.
In this document any reference to ‘SA Health’ includes Attached Offices to the extent that they continue to exist and adopt this policy.
Notes
1 — Statewide services’ includes Statewide Clinical Support Services, Prison Health, SA Dental Service, BreastScreen SA and any other state-wide services that fall under the governance of the Local Health Networks