Access keys | Skip to primary navigation | Skip to secondary navigation | Skip to content | Skip to footer |
Problems viewing this site
Link to Queensland Government (
Home | Site map | Contact us | for
Department of Education
Appropriations and allowances > Core Funding >

Conversion of Staff Resource to Cash


To assist schools with the ability to convert unused teacher FTE allocations and approved teacher FTE (non-replacement) daily credits to cash.

Schools with limited ability to reform or school purchase resources also have the option to purchase teacher FTE using this process, enabling them to 'top-up' existing teacher allocations where necessary to create a workable FTE for use in a school.

Duration of Program


Policy Reference



All state schools.

Allocation of Funds

Funds are allocated on the following basis:

Data Requirements

Conversion data is provided each semester by Regional Offices who are responsible for ensuring the conversion amounts are appropriate and accurate.



Time collected

Unused Teacher FTE

Regional FTE to TRS Cash Conversion Return

April, August and November

TRS Daily Rate

Finance Branch

April and August

Site Specific Allowance (SSA)

Finance Branch

April and August

Payment details




Semester 1


100% (Unused semester allocation)

Semester 2


100% (Unused semester allocation)

Semester 2November100% (Approved teacher FTE (non-replacement) daily credits)

How to Apply

For semester based conversions, schools nominate residual to be converted based on local requirements and submit request to their regional office according to timelines described above.

For approved non-replacement credits accrued throughout the calendar year, schools submit final request to their regional office according to timelines described above.


For further information please contact your Regional Human Resource Officer:

^ Top of page

This page was last reviewed on 02 Jan 2018

Copyright | Disclaimer | Privacy | Right to information | Access keys | Other languagesOther languages

© The State of Queensland 2018.

Queensland Government