Given that reference level adjustments can be made year-round, what does the ARLU exercise look like in the new EMIS?
Starting in the 2009-10 ARLU, EMIS will recognize a cut-off date for reference level adjustments that may be included in the ARLU. However, because the data required for reference level changes will have been collected throughout the year through TB Submissions and technical adjustments, the ARLU should be reduced to reporting on and validation of the information built up over the preceding year.