Notional payments and receipts

Transactions that do not actually involve money leaving the Consolidated Revenue Fund (CRF), because both parties to the transaction are part of the Commonwealth, or acting on behalf of the Commonwealth. For example, where one non-corporate Commonwealth entity pays another for services, or where one part of a non-corporate Commonwealth entity pays another division of that entity. Section 76 of the PGPA Act treats these notional payments and receipts as real payments and receipts and as such, the appropriation relied on for the transaction should be debited/credited as appropriate.