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Conversion of unused staffing allocations to cash—annual reconciliation process

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​​​​​​Purpose

To advise schools of the timeframes associated with the end of year unused staffing allocation rollover and conversion process.​

Duration of program

Annual ongoing

Eligibility

All state schools

Allocation of funds

Funds are provided to schools as an annual appropriation based on their net position when a holistic view of school staffing is taken by combining notional staffing allocations and staffing appropriations, minus usage—School Budget Solution (SBS) ​usages and school purchases.

​A threshold cap applies to the amount of unused staffing that can be rolled over, or paid as cash. The cap amount is equivalent to 3 staffing units remains unchanged for the amount of staffing specific resourcing to be carried forward to the next school year.

A staffing unit amount is determined by: number of school days × Semester 2 Teacher Relief Scheme (TRS) daily rate.​

Final eligible payment amounts will be calculated centrally.

Payment details

Type Time Proportion
Semester 1 March 100% (eligible credit payment)

Following the March payment, recoupments will occur, coinciding with the Department of Education's pay day within the following fortnight as determined by HR and Payroll services.

Schools must utilise these funds in accordance with the Queensland state school staffing resource policy.

Data requirements

Conversion data is extracted from the SBS​ (staffing) once submitted by schools and confirmed by regions.

Data Source Time collected
Staffing appropriationsSchool financial resourcingFebruary
Notional allocation balanceSBSFebruary
School purchase amount (calendar year)School financial resourcingFebruary
TRS daily rateSchool financial resourcingJuly

Recoupment

When a school exceeds their notional allocation in SBS—or in some instances where the amount of unused staffing exceeds the allowable maximum cap funds—their ​bank accounts will be swept. Prior to any sweeps being processed, Finance will review the school’s bank balance to ensure that no school is put in an overdraft position.

In the event that there are insufficient funds available in the school’s bank account, the schools are to apply for support through the established financial hardship provision as per the payments to state schools framework​.

How to apply​​

Schools do not need to apply as all data is extracted centrally from the relevant human resource and finance systems.

Contact

School Resourcing team
Email: sbs.staffing@qed.qld.gov.au

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Last updated 27 November 2025