ABMVSS Association of Business managers in Victorian State Schools HYIA High Investment Account ATO Australian Taxation office ICAS International Competitions and Assessments for Schools CASES21 Computerised Administration Systems Environment in Schools 21 century NPSE Non Profit Sub Entity CoA Chart of Accounts NSP National Schools Pride CoGS Cost of Goods Sold NSSCF National Secondary School Computer Fund CRC Criminal Records Check OGSE Office of Government Schools Education CRT Casual Relief Teacher RCTI Recipient Created Tax Invoice CSEF Camps Sport and Excursion Fund SECS School Equipment and Coverage Scheme DEEWR Department of Education, Employment and Workplace Relations SMS Schools Maintenance System DET Department of Education and Training SRP Student Resource Package DFACS Department of Family and Children’s Services. STLR Term Leave Replacement ECD Early Childhood Development (Kindergartens, Day Care, Maternal Health) TAC Transport Accident Commission EFTPOS Electronic Funds Transfer Point Of Sale VET Vocational Education and Training ES Education Support VPSSA Victoria Primary School Sports Association FBT Fringe Benefit Tax VYDP Victorian Youth Development Program FSD Financial Services Division WWC Working With Children check GST Goods and Services Tax This publication is designed to assist school principals and administrative staff in reinforcing and understanding the Chart of Accounts which forms the basis for entering financial transactions in CASES21. Effective understanding and application of the Chart of Accounts will ensure accurate and timely data entry resulting in relevant and reliable financial reports. This in turn allows for in Chart of Accounts and the Reporting Process Schools generate reports for a variety of users and reasons. Chart of Accounts codes are the common denominator for all CASES21 reports; a mastery of the CASES21 coding levels as well as understanding the desired outcome in the form of the report, are vital if reports are to be accurate, timely and relevant. Chart of Accounts Structure The CASES21 of Accounts is structured into two sections for the entry and recording of transactions. Colour coding has been used in this document to assist in recognition of each component of the structure. Section One – General Ledger • Assets • Liabilities • Accumulated Funds • Revenue
38004 Provision LSL/Annual Estimate of LSL/annual relating to locally paid staff N/A Used to acknowledge a future provision of expenditure for annual/LSL leave of locally paid staff (where appropriate under award conditions etc). GST on Value of total GST on sales N/A System Use Only Automated calculation of all GST sales-related amounts for the current BAS period. 38006 Proceeds Asset Sales - Clearing Clearing Account used for proceeds from sale of asset N/A Clearing account used during asset disposal process for the recording of any proceeds from the sale of the asset. Refer Section 4: Assets CASES21 Finance Business Process Guide General Ledger – Non Current Liabilities Acc Code Account Title Account Description GST Code Business Rules/ Further Information 40001 Cooperative Loan Loans raised through a Cooperative Society for school projects N/A Represents current outstanding loan balance. Refer to Cooperative Loan Bank Statement records and Section 5: General Ledger CASES21 Finance Business Process Guide. General Ledger – Accumulated Equity Acc Code Account Account Description GST Code Business Rules/ Further Information 50001 Accumulated Funds Represents opening balance information (assets less liabilities upon implementation) and result of operations (net surplus/deficit) to date N/A System use only Information on school’s current accumulated equity including operating surplus/deficit results since implementation. Available from CASES21 Finance Balance Sheet Specific Period Report (GL21161) 50003 Revaluation N/A System use only Not to be used by schools.
General Ledger – Revenue – Government Provided DET Grants Acc Code Account Title Account Description GST Code Business Rules/ Further Information Cash Grant All recurrent funding provided through the Student Resource Package (SRP) NS6 Includes: Student Resource Package (SRP) Student-based funding, School-based funding, Establishment grants, Targeted Initiatives, SRP credit to cash transfers, leave reimbursement and reconciliation funding. Revenue received for SSSO networks is also receipted to Cash Grant. Refer to information on the for further information. For GST code refer to School GST Fact Sheet - Grants at: on eduGate. 70004 Conveyance Allowance Reimbursement of the cost of transporting students between home and school under approved procedures NS6 For complete details refer to the following link to the Student Transport website For GST code refer to School GST Fact Sheet - Grants at: on eduGate. 70006 Overseas Fee Paying Students Grant received from the Department for Overseas Fee Paying Students NS6 Grant received for student curriculum/tuition fee. Not the receipt of the administration fee for managing the program when an administration fee is charged. For student payments refer to 74580 Other locally Raised Funds For GST code refer to School GST Fact Sheet - Grants at: on eduGate. 70007 CSEF Camps, Sports and Excursion Funds N/A System use only Automated CSEF journal 70020 ECD DET Grants Grants received from the Department for the operation of Early Childhood Development (ECD) programs NS6 To be used for receipting DET Grants for Early Child Development (ECD) programs including Kindergartens, Pre School Centres, Maternal health etc For GST code refer to School GST Fact Sheet - Grants at: on eduGate. 70040 Coordinating school DET Grants Grants received from the Department for activities managed by program coordinator schools NS6 To be used by program coordinator schools for receipting revenue from Regions and Central Office for activities that are managed by the program coordinator schools. Only to be used where the PCS arrangements have been signed by the Secretary or for a program with DET exemption. For GST code refer to School GST Fact Sheet - Grants at: on eduGate. 70053 Interest Subsidy Reimbursements of interest incurred on cooperative loans NS6 Only available to schools where approval for subsidy is currently in place. For GST code refer to School GST Fact Sheet - Grants at: on eduGate.
General Ledger – Revenue – Government Provided DET Grants cont Acc Code Account Account Description GST Code Business Rules/ Further Information 70080 Dep’t Grants Funds received by schools from DET NS6 Used for any DET grants, not listed above, that are exclusive of GST. For GST code refer to School GST Fact Sheet - Grants at: on eduGate. G01 Used for any DET grants, not listed above, that are GST inclusive. Funds received by the school where GST is applicable; and RCTI will normally be provided (check remittance advice carefully). e.g. Skills Victoria, Youth Employment Scheme (YES) grant. For GST code to School GST Fact Sheet - Grants at: on eduGate. 70090 Capital Grants Grants received for funding of capital NS6 Grants for specific capital projects and purchases. These grants would be used for new assets. For GST code refer to School GST Fact Sheet - Grants at: on eduGate. General Ledger – Revenue – Commonwealth Government Grants Acc Code Account Account Description GST Code Business Rules/ Further Information Outside School Hrs Care Grant Grant received for the operation of Outside school hours care (OSHC) G01 Revenue received from (with RCTI), sustainability grant. Not to be used for revenue from parents, refer to 74401 G03 NS6 Revenue received from Centrelink, Child Care Benefit, Child Care Rebate etc. For GST code to School GST Fact Sheets - Grants and Child Care at: on eduGate. 71020 ECD C’Wealth Grant Grants received directly from Commonwealth Departments for the operation of Early Childhood Development programs NS6 To be used for receipting Commonwealth Government Grants for Early Childhood Development programs including Kindergartens, Pre School Centres, Maternal health etc. G01 Funds received by the school where GST is applicable; an RCTI will be provided by the Commonwealth Government (check remittance advice carefully). For GST code refer to School GST Fact Sheet - Grants at: on eduGate. 71040 Coord school C’Wealth Grants Grants received directly from Commonwealth Departments for activities managed NS6 To be used by program coordinator schools for receipting revenue from Commonwealth Government grants for activities that are managed by the program coordinator school. G01 Funds received by the program coordinator school where GST is applicable; a Recipient Created Tax Invoice (RCTI) will be
by program coordinator schools provided by the Commonwealth Government (check remittance advice carefully). For GST code refer to School GST Fact Sheets - Grants and Coordinator Schools at: on eduGate. 71050 C’wealth capital Grants Grants received for funding of capital items NS6 Grants for specific capital projects and purchases. These grants would be used for new assets. G01 Funds received by the school where GST is applicable: an RCTI will be provided by DET (Check remittance advice carefully) For GST code refer to School GST Fact Sheet - Grants at: on eduGate. 71080 C’wealth Govt Grants Funds received from Commonwealth entities. NS6 Suitable for recording funds from, Family Assistance (Centrelink). Sporting Schools program. Any other Commonwealth/Federal grants that do not fit into the above. G01 Funds from universities for student teacher supervision. Schools should obtain RCTI to confirm the GST treatment (check the remittance advice carefully)For GST code refer to School GST Fact Sheet - Grants at: on eduGate. General Ledger – Revenue – State Government Grants Acc Code Account Title Account Description GST Code Business Rules/ Further Information 72020 ECD State Govt Grants Grants received from State Government Department’s (not DET) for the operation of Early Childhood Development programs NS6 To be used for receipting State Government Grants (not DET) for Early Childhood Development (ECD) programs including Kindergartens, Pre School Centres, Maternal health etc For GST code refer to School GST Fact Sheet - Grants at: on eduGate. 72040 Coord school State Govt Grants Grants received from State Government Departments (not DET) for activities managed by program coordinator schools NS6 To be used by program coordinator schools for receipting revenue from State Government Grants (not DET) for approved activities that are managed by the program coordinator school. For GST code refer to School GST Fact Sheets - Grants and Coordinator Schools at: on eduGate. 72050 State Capital Grants Grants received from the State Government for capital items NS6 Grants received from State Government departments other than the DET for the funding of capital items. For GST code refer to School GST Fact Sheet - Grants at: on eduGate. 72080 State Government Grants Grants received from the State Government not otherwise specified NS6 Includes State Maintenance Grants, funds for student assessment/examinations (VCAA), Transport Accident Commission, Victorian Youth Development Program (VYDP) Grant and similar grants.
For GST code refer to School GST Fact Sheet – Grants at: on eduGate. General Ledger – Revenue – Cont Acc Code Account Title Account Description GST Code Business Further Information Capital Local Gov’t Grants Grants received from local gov’t for capital items NS6 Grants for specific capital projects and purchase of assets. G01 Funds received by the school where GST is applicable; and RCTI will normally be provided (check remittance advice carefully). For GST code refer to School GST Fact Sheet - Grants at: on eduGate. 73541 Transfers from other schools Receipting that have been transferred from another government school. NS6 To be used to receipt money from other government schools. new schools receiving the balance of the establishment grant and other revenue from the host school receipting DET and Commonwealth grants from another government school transfer of program coordinator schools funds where current program coordinator schools relinquishes funds to new program coordinator schools Government school camps – Rubicon Outdoor Centre, The Alpine School, Bogong Outdoor Education Centre and Somers School Camp, receiving money from Government Schools. G01 Receipt of transferred from another government school for services provided (tax invoice is required) and excursions organising school activities (e.g. affiliation fees principal network fees. For GST code refer to School GST Fact Sheet – Program Coordinator School and Government Run Camps at: on eduGate. General ledger – Revenue – Locally Raised Acc Code Account Title Account Description GST Code Business Further Information 74101 G01 Schools have flexibility to choose the GST treatment of fundraising events.
Fundraising Activities Fundraising efforts approved by the School Council Where no election is made, all fundraising revenue is taxable (G01) G03 Includes raffles and G04 Includes fundraising activities an Input Taxed motion is passed through school council NS6 Includes fundraising activities where an NPSE motion is passed through school council For GST code refer to School GST Fact Sheet - Fundraising at: on eduGate. 74102 Donations Donations from business, groups or individuals. Includes donations for a Building/ Library Fund with DGR status NS6 Individuals and businesses can make a donation to the school for the following purposes: building fund or library fund with a DGR status (these funds are approved by the Australian Taxation Office and are tax deductible) general donations to the school. (Not tax deductible). Not to be used for Voluntary Contributions refer to 74407 as per Not to be used for sponsorships – see account code 74103 Commission For GST code refer to School GST Fact Sheet - Donations or Sponsorships at: on eduGate. 74103 Commission Commission received G01 Includes commission received from student banking, school book list, uniform suppliers, book sellers and school photo sales etc. If the commission relates to an input taxed fundraising event or canteen, then the commission will follow the GST treatment of the fundraising or canteen (i.e. input taxed or out of scope) For GST code refer to School GST Fact Sheet – at: on eduGate. 74201 Hire of School Facilities/ Equipment Proceeds from the hire of school facilities and equipment G01 Proceeds from the hire of school facilities and equipment for private purposes e.g. school gym to basketball club. This is not to be used for hire of curriculum related items. Refer to 74405 for essential curriculum items or 74406 for items that are not essential standard curriculum items. For GST code refer to School GST Fact Sheet – Hire of Facilities-Equipment at: on eduGate. Canteen Licence Income received from canteen licensee (outsourced canteen) G01 Revenue from outsourced canteens. Refer to ‘Canteen Operations’ in the School Policy and Advisory Guide, For School operated canteen, refer to 74402 Trading Operations. General Ledger – Revenue – Locally Raised Funds cont Acc Code Account Title Account Description GST Code Business Rules/ Further Information Sponsorship
Not to be used for Donations from business, groups or indiviauls. Refer to 74102 Donations. 74420 ECD Local funds Revenue received for Early Childhood Development programs from locally raised funds G03 To be used for receipting locally raised funds for Early Childhood Development programs including Kindergartens, Pre School Centres, Maternal health etc For GST code refer tax fact sheet Includes other revenue received for early childhood development activities including: reimbursements – funds recouped from teachers or parents e.g. cost of police checks, WWC checks, photocopying, telephone, postage, any expense that is reimbursable by staff, or other agencies. Also suitable for staff funded functions reimbursement, CRT reimbursement relating to Professional Development. (G01) For GST code tax fact sheet sale furniture/equipment/motor vehicles, (G01, but if GST market value rules apply - G03 For GST code refer to School GST Fact Sheet – Secondhand goods at: on eduGate. 74450 Coord school local funds Revenue received by program coordinator schools from other sources for the operation of programs, including locally raised funds. G01 To be used by program coordinator schools where funds are received directly from the original source of locally raised funds. For example for program coordinator school activities Not to be used for transfers between schools to 73541. For GST code refer to School GST Fact Sheet – Commissions - Sponsorship and Program Coordinator Schools at: on eduGate. General ledger – Revenue – Locally Raised Funds cont Acc Code Account Title Account Description GST Code Business Rules/ Further Information 74580 Other Locally Raised Funds Funds raised through local activities that are not specified by another code. G01 To be used for receipting funds raised from local activities including: advertising by local businesses via newsletters and bill boards sponsorships fees paid by overseas students (including VCAA fees) bursaries For GST code refer to School GST Fact Sheet – Commissions - Sponsorship at: on eduGate. NS6 To be used for receipting funds raised from local activities including: monetary prizes received by the school
86404 Technology Equipment <$5,000 ICT equipment <$5,000 per item Includes ‘attractive’ assets, <$5000 per item; e.g. digital cameras, video cameras, overhead projectors and data show devices. Computers, e.g. box containing the components of the PC, CD/DVD drives; docking stations, keyboards, external hard drives. Laptops, notebooks e.g. all hand held portable devices iPads, netbooks, notepads, tablets etc. Televisions, DVD/Bluray units, CD players, iPods. Interactive whiteboards and accessories. Printers, fax, scanner including combined units. Refer to Section 4: Assets CASES21 Finance Business Process Guide. For GST code refer to School GST Fact Sheet – Tax Invoices at: on eduGate. G13 If the expense relates to input taxed canteen, code as G13 For GST code refer to School GST Fact Sheet – Canteen at: on eduGate. Plant and Equipment <$5,000 <$5,000 per item Includes scientific, laboratory,woodwork, automotive, musical, sports, gardening, kitchen, first aid equipment, ex-leased copiers, and any other plant and equipment items that do not fall into the above codes. Refer to Section 4: Assets CASES21 Finance Business Process Guide. For GST code to School GST Fact Sheet – Tax Invoices at: on eduGate. G13 If the expense relates to input taxed canteen, code as G13 For GST code refer to School GST Fact Sheet – Canteen at: on eduGate. Leased Facilities Lease of facilities for school use Must have a signed lease agreement Not to be used for of equipment – refer account code 86403. For GST code refer to School GST Fact Sheet – Tax Invoices at: on eduGate. General Ledger- Expenditure – Equipment/Maintenance/Hire cont Acc Code Account Account Description GST Code Business Further Information 86409 Hired equipment Hired equipment for school use Includes hire of classroom equipment e.g. musical instruments and curriculum-related items.
conducting school business For GST code to School GST Fact Sheet – Tax Invoices at: on eduGate. 86703 Motor vehicles <$5,000 Purchase of Motor Vehicles less than $5,000 Includes all motor vehicles, trailers purchased for less than $5,000. Note: Vehicles costing more than $5,000 should be treated as assets – refer account code 26203. For GST code refer to School GST Fact Sheet – Tax Invoices at: on eduGate. 86750 ECD Motor Vehicle Exp/Lease Costs associated with motor vehicle expenses relating to Early Childhood Development facilities Include all motor vehicle expenses relating to Early Childhood Development facilities such as, registration, maintenance, fuel, leases etc For GST code to School GST Fact Sheet – Tax Invoices at: on eduGate. General Ledger – Expenditure – Administration Acc Code Account Title Account Description GST Code Business Rules/ Further Information 86801 Advertising/ Marketing Expenses incurred for advertising, publicity and marketing. General associated with advertising and marketing by School Council For GST code refer to School GST Fact Sheet – Tax Invoices at: on eduGate. 86802 Insurance External insurance premiums Includes cover for specific risks such as fidelity guarantee, cash in transit and physical assets. Stamp duty on insurance is GST free. For further information on insurances and schools refer to: For GST code refer to School GST Fact Sheet – Tax Invoices at: on eduGate. Affiliations Subscriptions to professional bodies Fees or subscriptions paid to professional associations e.g. Business Managers Association (ABMVSS). Includes shareholding required for Credit Union Bank accounts, membership to sporting bodies. For GST code refer to School GST Fact Sheet – Tax Invoices at: on eduGate. 86805 Cooperative loan interest Expenses associated with the provision of a cooperative loan G14 Generally relating to interest charged on the loan. Schools should contact the banking institution for advice on GST charges. 86806 Police Payment Expenses associated with preliminary to HR web A-Z Topics for details
police checks prior to employment For GST code to School GST Fact Sheet – Tax Invoices at: on eduGate. 86850 ECD Administration Administrative costs associated with Early Childhood Development facilities To be used for costs relating to advertising , insurance, affiliation, freight, WWC checks, criminal record checks for Early Childhood Development facilities For GST code refer to School GST Fact Sheet – Tax Invoices at: on eduGate. General Ledger – Expenditure – Health and Personal Development Acc Code Account Title Account Description GST Code Business Rules/ Further Information Medical costs Expenses relating to provision of health services to students and staff (not Workers’ Compensation) Includes head lice checks and solutions, flu injections, medical checks. Not to be used for salaries and wages paid to Health Service staff refer to Expenditure Code 80052 Teaching Staff For GST code refer to School GST Fact Sheet – Tax Invoices at: on eduGate. AidMaterials First aid consumables Includes bandages, disinfectant, ice packs, inhalers, epipens, contents of first aid kits etc. Excludes first aid equipment over/ under $5,000 – refer to account codes Non-Current Assets Code 26210 Furniture & Fittings >$5,000 and 86407 Other Plant & Equipment. For GST code refer to School GST Fact Sheet – Tax Invoices at: on eduGate. 86903 ECD Health & Personal Development Medical (not Work-Safe) and first aid consumables for Early Childhood Development facilities Expenses relating to provision of health services to students and staff. Includes head lice checks and solutions, flu injections, medical checks, first aid consumable, bandages etc for Early Childhood Development facilities managed by the school eg kindergarten. Not to be used for salaries paid to Health Service refer to account code 80053 For GST code to School GST Fact Sheet – Tax Invoices at: on eduGate.
General Ledger – Expenditure – Professional Development Acc Code Account Title Account Description GST Code Business Rules/ Further Information Conferences/ Courses/ Seminars Incurred lectures, meetings, speeches, Q&A sessions, training sessions Includes registration fees, venue hire, and other costs associated with attendance or organisation of functions, breakfasts, network cluster meetings ATO states that food and would be reasonably incidental to a seminar if it is: longer than 4 hours (excluding meal break) off-site, at a business that organises Seminars Refer to FBT Fact Sheet link below Not to be used for travel refer to 86603 - 86608 For GST code refer to School GST Fact Sheet – Tax Invoices at: on eduGate. 86919 ECD Professional Development Conferences /courses/seminars for Childhood Development staff Costs incurred for conferences, conventions, lectures, meetings, training sessions etc. Includes registration fees and venue hire. ATO apply refer to expenditure code 86910 Refer to FBT Fact Sheet link below Not to be used for travel refer to 86620 For GST code refer to School GST Fact Sheet – Tax Invoices at: on eduGate. General Ledger – Expenditure – Entertainment and Hospitality Acc Code Account Title Account Description GST Code Business Rules/ Further Information 86920 Hospitality Entertainment (with or without the consumption of alcohol) and on-site where alcohol is consumed. DO NOT CODE FOOD OR DRINK FOR STUDENTS HERE Includes Christmas parties/ social functions / retirement functions /end of term drinks/ school anniversary. Includes breakfasts/network cluster meetings held at a café/restaurant/hotel.All expenses recorded in 86920 should result in the school entering data into FBT Tracker and FBT will be payable.Refer to FBT Fact Sheet link below For GST code to School GST Fact Sheet – Tax Invoices at: on eduGate. site
OR FROM STAFF ASSOCIATION FUNDS 86930 Light Refreshments ON SITE Finger Food,Refreshments atMeetings etc. Where no alcohol is consumed DO NOT CODE FOOD OR DRINK FOR STUDENTS HERE Includes on-site provision of light refreshments to all staff and visitors.Includes School Council monthly meetings, breakfasts meetings and parent teacher interview evenings, ‘meet and greet’ new staff, planning days etc.(NOT FOOD FOR STUDENT ACTIVITIES) refer to 89302 Camps, excursions and acivities.Refer to FBT Fact Sheet link below For GST code to School GST Fact Sheet – Tax Invoices at: on eduGate. ECD Hospitality Early Childhood Development facilities providing entertainment (with or without the consumption of alcohol) and on-site where alcohol is consumed. Includes the following for Early Childhood Development facilities Christmas parties/social functions/retirement functions/ end of term drinks/restaurant/café/hotel. Breakfasts/ network-cluster meetings.Refer to FBT Fact Sheet link below For GST code refer to School GST Fact Sheet – Tax Invoices at: on eduGate. 86950 ECD Light refreshments ON SITE Early Childhood Development facilities providing morning/afternoon tea, finger food, refreshments at meetings etc(All provided with NO ALCOHOL) Includes the following for Early Childhood Development facilities: on provision of light refreshments to all staff and visitors. Includes monthly committee meetings and ‘meet and greet’ new staff and parents, planning days etc. Refer to FBT Fact Sheet link below For GST code refer to School GST Fact Sheet – Tax Invoices at: on eduGate. General Ledger – Expenditure – Trading and Fundraising Acc Code Account Title Account Description GST Code Business Further Information 89101 Trading Operations Costs relating to a school trading operation where a profit or loss statement must be completed. Includes bookshop/fair, uniform shop, canteen, and vending machines, grade 6/year 12 windcheaters unless being run as a fundraising activity. Excludes salaries and wages paid to School Council employees. Refer to account code 80052 Non- Teaching Staff. For GST code refer to School GST Fact Sheet – Tax Invoices at: on eduGate.
Also refer to the Financial Management website, Finance Resource ‘Finance Manual for Victorian Government Schools’: Fundraising section G13 To be used for events where a profit is intended. Fundraising expenses (e.g. fete, sausage sizzle, car boot sale, cake stall, mother’s/father’s day stalls, bookshop, uniform etc), where an Input Taxed election is passed through school council, should be coded as Input Taxed (G13) – no GST will be claimed back on these expenses. NP6 To be used for events where a profit is intended. Other fundraising expenses (e.g. fete, chocolate drive etc), where an NPSE election is passed through school council, should be coded out of scope (NP6) For GST code refer to School GST Fact Sheet – Fundraising at: on eduGate. Outside School Hours Care associated with the Outside Schools Hours Care program Includes expenses related to the OSHC program and Holiday Programs For GST code refer to School GST Fact Sheet – Tax Invoices at: on eduGate. ECD Fundraising Activities Expenses relating fundraising for Early Childhood Development activities G11 G14 To be used for expenses relating to fundraising expenses for Early Childhood Development facilities. G13 Code as G13 if the expenses relate to an Input Taxed fundraising event for which a motion has been passed through School Council NP6 Code as NP6 if the expenses relate to an NPSE for a motion has been passed through School Council For GST code refer to School GST Fact Sheet – Fundraising at: on eduGate. General Ledger – Expenditure – Support/Service Acc Code Account Title Account Description GST Code Business Rules/ Further Information 89201 Technical Support – Specialist Payment of invoices rendered by contractors For services provided by base specialist technicians under the Technical Support for Schools tender. To be used only by schools administering Technical Support specialists. NP6 For GST code refer to School GST Fact Sheet – Tax Invoices and Contractor v/s Employee at: on eduGate.. Contractors should also sign standard DET Legal contracts refer to
G14 Includes charges incurred for direct credit transfer fees when revenue is received e.g. VCAA Late Enrolments etc. For GST code to School GST Fact Sheet – Tax Invoices at: on eduGate. 89306 Expenses incurred for audit costs For GST code refer to School GST Fact Sheet – Tax Invoices at: on eduGate. FBT Liability Expense Payment of FBT liability NP6 Includes FBT liability payment to DET. 89309 ATO Charges/ Payments Charges or interest paid to the ATO NP6 Generally relates to overdue GST or PAYG payments and interest paid to ATO. ECD Miscellaneous Early Childhood Development payments to: parents and regions/DET Other reimbursements General reimbursement of expenses. Expenses associated with excursions and activities for Kindergartens and Day Care programs. For GST code refer to School GST Fact Sheet – Tax Invoices at: on eduGate. 89591 Write Down Expense relating to the write down of asset on Disposal N/A System Use Only Expense recorded when assets valued greater than $5,000 are disposed. 89592 Prior year/s adjustments to Assets Expense relating to a prior year adjustment to assets. N/A Support Officer use only Expense recorded when adjustments are made to assets relating to a prior year. 89593 Financial adj. by DET Expense relating to a year financial transaction adjustment other than assets. N/A Support Officer use only Used for correction/adjustment entries relating to a prior year. Programs, Sub Programs & Initiatives Explanatory Note: The first subprogram code within each program is deliberately a repeat of the program name to offer a choice for schools to use one sub program only or multiple sub program codes.