This is an HTML version of an attachment to the Freedom of Information request 'NDIA Chart of accounts'.


Our reference: FOI 24/25-1817 (LEXD 284) 
OAIC reference: MR25/01291 
GPO Box 700 
Canberra   ACT   2601 
1800 800 110 
18 August 2025 
ndis.gov.au 
 
 
BS 
 
By email: xxxxxxxxxxxxxxxxxxxxxxxxxx@xxxxxxxxxxx.xxx.xx  
 
 
Dear BS 
Freedom of Information request — Notice of revised decision under section 55G of 
the Freedom of Information Act 1982 

Thank you for your correspondence of 20 April 2025, in which you requested access to 
documents held by the National Disability Insurance Agency (NDIA), under the Freedom of 
Information Act 1982
 (FOI Act). 
The purpose of this letter is to provide you with a decision on your request. 
Scope of your request 
You have requested access to the fol owing documents: 
“…I request access to the following information under the Freedom of Information Act: 
- The chart of accounts in use by the NDIA, including account codes and descriptions 
- Al  associated explanatory and training documentation in use by accounting staff…” 
On 29 April 2025, you provided clarification on your request, specifical y: 
'Accounting Staff' is referring to employees including & under the Chief Financial 
Officer, and thus the requested 'notes and training documentation' is the documents 
relevant to such employees only. Other departments are beyond the scope of this 
request. 

For limiting of scope, I am looking for such documents that directly reference the 
Chart of Accounts including examples of allocating income/expenditure, creating and 
modifying accounting codes etc; I wil  need these documents in their entirety. 
Training and reference documents that do not directly reference the Chart of 

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Accounts (for example, Working from Home policies, office OH&S procedures for 
CFO staff and similar extraneous documents) can be listed as a summary table of 
the training document titles only, and do not need to be included in full. 

Processing Timeframes 
The FOI Act provides 30 calendar days for the processing of an FOI request after it is 
received. As your valid FOI request was received on 20 April 2025, the original due date for 
your request was 20 May 2025.  
On 7 May 2025, you agreed to a 30-day extension of time under section 15AA of the FOI 
Act, making 19 June 2025 the new date to provide you with a decision on access, I 
apologise for the delay.  
As we were not able to complete your application by the legislated due date, we are 
regarded as having refused your application under section 15AC of the FOI Act. Despite this, 
I have continued to process your application. 
I note that you have now applied to the Office of the Australian Information Commissioner 
(OAIC) for a review by the Information Commissioner (IC) of our deemed refusal.  
Revised Decision Under Section 55G 
Section 55G(1)(a) of the FOI Act provides that at any time during an IC review, an Agency 
may vary an access refusal decision in favour of the applicant by giving access to 
documents in accordance with the request (revised decision). 
Section 55G(2) provides that an Agency must notify the IC of the revised decision, and that 
decision becomes the decision under review. 
Searches Conducted 
A Search was conducted by the following business area for documents relevant to the scope 
of your FOI request: 
•  Chief Financial Division  
As a result of these this search, eight (8) documents were located, this search was 
undertaken between 28 April and 29 July 2025 and was overseen by senior staff. 
 
 
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Decision on access to documents 
I am authorised to make decisions under section 23(1) of the FOI Act, including revised 
decisions under 55G of that Act. 
 
I have decided to: 
  •  Grant access in full to 2 documents 
•  Grant access in part to 6 documents in accordance with section 22 – Access to 
edited copies with exempt or irrelevant matter deleted on the grounds that the 
deleted material is considered exempt under 47E(d) – Public interest conditional 
exemptions 
 certain operations of agencies; and 
•  Remove irrelevant material in accordance with section 22 of the FOI Act 
Section 22 – Access to edited copies with exempt or irrelevant material deleted 
Section 22 of the FOI Act permits an agency to prepare and provide an edited copy of a 
document where the agency has decided to refuse access to an exempt document or that to 
give access to a document would disclose information that would reasonably be regarded as 
irrelevant to the request for access. 
 
On 29 April 2025, you confirmed via email that you had no objections to staff names being 
considered irrelevant to the scope of your request. 
 
I have identified both exempt and irrelevant material in six (6) documents and am satisfied 
that it is reasonably practicable to remove this material and release the documents to you in 
material form. 
 
The decision in relation to each document is detailed in the schedule of documents at 
Attachment A. 
 
A statement of reasons for this decision are set out in Attachment B
Rights of review 
 
In accordance with section 55G(2) of the FOI Act, I wil  be providing the IC with a copy of this 
revised decision. 
 
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If you determine that you are satisfied with this revised decision and do not require this 
decision to be reviewed further by the IC, please let the Agency and the OAIC know. 
 
Should you have any enquiries concerning this matter, please do not hesitate to contact me 
by email at xxx@xxxx.xxx.xx. 
Yours sincerely 
 
Patrick (PHO293) 
Senior Freedom of Information Officer 
Information Release, Privacy and Legal Operations Branch  
Reviews and Information Release Division 
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Attachment A  
Schedule of Documents for FOI 24/25-1817 | MR25/01291 
 
Document 
Page 
Description 
Access Decision 
Comments 
number 
number 

1-24 
Perform Chart of Accounts Update  
PARTIAL ACCESS 
Irrelevant material removed 
SOP 
 
under section 22 of the FOI 
 
Act 
Date: July 2023 
 

25-48 
NDIA Chart of Accounts – Expense 
PARTIAL ACCESS 
 
 
 
Date: 6 August 2024 
Exemption(s) claimed: 
s47E(d) – certain operations of agencies 
 

49-50 
NDIA Chart of Accounts – Revenue 
PARTIAL ACCESS 
 
 
 
Date: 6 August 2024 
Exemption(s) claimed: 
s47E(d) – certain operations of agencies 
 

51-56 
NDIA Chart of Accounts – Asset 
PARTIAL ACCESS 
 
 
 
Date: 6 August 2024 
Exemption(s) claimed: 
s47E(d) – certain operations of agencies 
 

57-60 
NDIA Chart of Accounts – Liability 
PARTIAL ACCESS 
 
 
 
Date: 6 August 2024 
Exemption(s) claimed: 
s47E(d) – certain operations of agencies 
 

61 
NDIA Chart of Accounts – Equity 
PARTIAL ACCESS 
 
 
 
Date: 6 August 2024 
Exemption(s) claimed: 
s47E(d) – certain operations of agencies 
 
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Document 
Page 
Description 
Access Decision 
Comments 
number 
number 

62-68 
NDIA Chart of Accounts – 
FULL ACCESS 
 
Unmapped GLs 
 
 
Date: Undated 

69-71 
NDIA Chart of Accounts - Terms 
FULL ACCESS 
 
 
 
Date: Undated 
 
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Attachment B 
Statement of Reasons 
FOI 24/25-1834 | MR25/01291 
_________________________________________________________________________ 
In reaching my decision, I took the fol owing into account: 
•  your correspondence outlining the scope of your request 
•  the nature and content of the documents falling within the scope of your request 
•  the FOI Act  
•  the FOI Guidelines published under section 93A of the FOI Act 
•  the notice of IC review 
•  consultation with relevant NDIA staff 
•  Factors relevant to my assessment of whether or not disclosure would be in the public 
interest 
•  The NDIS’s operating environment and functions 
Certain operations of agencies (section 47E(d)) 
Section 47E(d) of the FOI Act conditionally exempts a document if its disclosure would, or 
could reasonably be expected to, have a substantial adverse effect on the proper and 
efficient conduct of the operations of an agency. 
Documents 2-6 contain NDIA internal email addresses for various areas of the agency which 
are not publicly available. These internal email addresses allow agency staff to identify and 
communicate with other areas of the agency and are therefore vital to the proper and 
efficient conduct of the NDIA’s operations. Because the agency wil  lose control of these 
documents once disclosed, disclosing the email addresses under the FOI Act is effectively 
disclosing them to the world at large. I am satisfied that such disclosure would result in a 
reasonable likelihood that aggrieved members of the public would utilise them to circumvent 
appropriate, publicly available points of contact within the agency. If this were to occur, it 
would affect the NDIA’s ability to address grievances and complaints in a structured and 
efficient manner. Such an outcome would be both substantial and adverse.  
Public interest considerations – section 47E(d)  
Section 11A(5) of the FOI Act provides that access to a document covered by a conditional 
exemption must be provided unless disclosure would be contrary to the public interest.  


I have not considered any of the irrelevant factors as set out under section 11B(4) of the FOI 
Act in making this decision. 
In favour of disclosure, I have considered the factors outlined in section 11B(3) of the FOI 
Act, and I have determined that disclosure of the relevant information in Documents 2-6 
would promote the objects of the FOI Act by providing access to documents held by the 
government and/or providing access to information relating to the participant. 
Against disclosure, I consider that disclosure of the relevant information in Documents 2-6:  
•  would not contribute to the publication of information of sufficient public interest to justify 
the likely harm caused by release 
•  would not enhance Australia’s representative democracy in the ways described in 
section 11B(3) of the FOI Act 
•  would not inform any debate on a matter of public importance, or promote oversight of 
public expenditure. 
While there is limited public interest in the disclosure of information conditionally exempt 
under section 47E(d) of the FOI Act, the harm that would result from disclosure is that it 
could reasonably be expected to:  
•  prejudice the ability of the Agency to protect established contact points and procedures 
of the Agency 
In summary, I am satisfied that the factors against disclosure of the information outweigh the 
factors in favour of disclosure and that, on balance, it would be contrary to the public interest 
to release this information to you. Accordingly, I have decided that the relevant information in 
Documents 2-6 is exempt under section 47E(d) of the FOI Act. 
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