Chart of Accounts for Victorian Government Schools

Financial Services Division Published by the Communications Division for Financial Services Division Department of Education and Training Melbourne June 2017

©State of Victoria (Department of Education and Training) 2015

The copyright in this document is owned by the State of Victoria (Department of Education and Training), or in the case of some materials, by third parties (third party materials). No part may be reproduced by any process except in accordance with the provisions of the Copyright Act 1968, the National Education Access Licence for Schools (NEALS) (see below) or with permission.

An educational institution situated in Australia which is not conducted for profit, or a body responsible for administering such an institution may copy and communicate the materials, other than third party materials, for the educational purposes of the institution.

Authorised by the Department of Education and Training 2 Treasury Place, East Melbourne, Victoria, 3002. This document is also available on the internet at http://www.education.vic.gov.au/school/principals/finance/Pages/guidelines.aspx

4 Version 7.5.3 Glossary

ABN Australian Business Number GST Goods and Services Tax ABMVS Association of Business HR Human Resources S Managers in Victorian State Schools ATO Australian Taxation office HYIA High Yield Investment Account CASES Computerised Administration ICAS International Competitions and 21 Systems Environment in Schools Assessments for Schools 21 century CoA Chart of Accounts NPSE Non Profit Sub Entity CRC Criminal Record Check RCTI Recipient Created Tax Invoice CRT Casual Relief Teacher SMS Schools Maintenance System CSEF Camps Sport and Excursion SRP Student Resource Package Fund DEEW Department of Education, STLR Short Term Leave Replacement R Employment and Workplace Relations DET Department of Education and TAC Transport Accident Commission Training ECD Early Childhood Development VET Vocational Education and (Kindergartens, Day Care, Training Maternal Health) EFTPO Electronic Funds Transfer Point VPSS Victoria Primary School Sports S Of Sale A Association ES Education Support VYDP Victorian Youth Development Program FBT Fringe Benefit Tax WWC Working With Children check FSD Financial Services Division

1. Foreword 3. Chart of Accounts 4. Chart of Accounts and the Reporting Structure This publication is designed to assist school principals and Process The CASES21 Chart of Accounts is administrative staff in reinforcing structured into two sections for the and understanding the Chart of Schools generate reports for a variety entry and recording of transactions. Accounts which forms the basis for of users and reasons. Chart of Accounts entering financial transactions in codes are the common denominator for Colour coding has been used in this CASES21. all CASES21 reports; a mastery of the document to assist in recognition of CASES21 coding levels as well as each component of the structure. Effective understanding and understanding the desired outcome in application of the Chart of the form of the report, are vital if Section One – General Ledger Accounts will ensure accurate and reports are to be accurate, timely and • Assets timely data entry resulting in relevant. • Liabilities relevant and reliable financial • Accumulated Funds reports. This in turn allows for in Familiarity with CASES21 reports and • Revenue depth interpretation and analysis of an awareness of the variety of • Expenditure the reports that is required for alternative reports for presenting

Version 7.5.3 June 2017

5 effective decision making. information will enhance ‘best practice’ coding and provide the best report Section Two – School Level 2. Introduction format for users. The perspective • Programs adopted when coding information will • Sub Programs The importance of correct coding have an impact upon the outcomes • DET Initiatives prior to CASES21 data entry is generated in reports for users. critical to the credibility, reliance Assets and accuracy of information. The Understanding user needs, including accuracy of CASES21 reports for Department classification requirements, Items of value owned or controlled by both internal and external users can is an important aspect of generating the the school as current assets (cash, or only be relied upon when data has correct report for the user. items that could be converted to cash been correctly entered into the within 12 months e.g. bank accounts, system. It has been found that Further information on the school sundry debtors, accounts receivable), miscoding errors generally relate to reporting process is provided in the and non-current assets (items such as a lack of understanding of the following publications on the Financial plant and equipment which are not Chart of Account structure and its Management website: easily converted to cash). link to the reporting process. A ‘best practice’ approach to coding ‘Operating Statement, A practical transactions is outlined in this example and explanation’, The Balance Liabilities booklet for specific and general Sheet, A practical example and reference. explanation’ and ‘Financial Reporting Amounts owing by the school to for Schools’. external parties classified as current liabilities (amounts owed to creditors Website: and expected to be paid in the current http://www.education.vic.gov accounting period) and non- current liabilities (deferred commitments .au/school/principals/finance expected to be met in future accounting /Pages/default.aspx periods such as co-operative loans). Accumulated Funds

The net assets of the school which is represented by the equation: Accumulated Funds = Assets (what is owned) – Liabilities (what is owed)

Revenue 5. General Approach 6. Deactivating or An inflow of resources/funds resulting from the provision of to Chart of Accounts Modifying School services, trading and investing Coding Defined codes operations. General Ledger and Program Chart The only areas of the Chart of of Account codes have been defined Accounts that can be modified at Revenues are received by by the Department and therefore the school level are the Sub schools via grants, locally raised cannot be deleted or modified. At Sub Programs. It is possible to edit the funds or other funds such as Program level there is the provision description of a Sub Program that bank interest. for schools to add school defined has activity recorded against it. The codes if they are required to meet consequence of this is that any Expenditure specific reporting requirements. subsequent reports will refer to the new description of the Sub An outflow of resources/funds in Schools should develop a consistent Program. exchange for services or approach to the use of school defined products. Sub Programs in line with their All historical reports that are specific needs regarding reporting, reprinted will reflect the new Sub Recurrent expenditure produces monitoring and reconciling activities. Program description. As a result, it benefits not extending beyond is recommended that descriptions the accounting period School defined Sub Program codes should only be changed after the (expenses such as class should not be created prior to a check End of Year procedures have been materials, telephone); capital being done to ascertain whether a carried out and prior to any

6 Version 7.5.3 expenditure provides value predefined code already exists. transactions being recorded against extending into future accounting Schools should ensure that when them in the New Year. periods (asset purchase such they are creating a Sub Program it is as equipment with a value over coded under the correct Program Sub Programs can also be set to $5000). area. Active or Inactive. Inactive Sub Programs will not appear in drop Wherever possible, use of the down lists and cannot be used for Programs Department defined codes should be data recording. It is possible to set All programs are hard coded in adopted for the identification and Sub Programs to inactive when the Chart of Accounts and recording of transactions. These there is current data recorded cannot be altered or added to at codes cover the majority of against that Sub Program. If this is school level. transactions and are necessary for done the Sub Program data will still consistency as well as calculating appear on reports but no further aggregates for ‘whole of government’ data can be added to the Sub Sub Programs reporting. The school defined codes Program. should be used selectively and only All Sub Programs are linked to when a Department defined code for Programs in the Chart of the item does not exist. Accounts. Included are hard coded Sub Programs along with Schools should not create a Sub a provision for schools to Program code where that code exists generate additional Sub at General Ledger level. For Programs at each Program example, Cash Grant, commission, level. photocopying, electricity etc.

Initiatives When coding a transaction, CASES21 operators should consider Initiatives are predetermined by a number of questions to assist in the Department for ensuring coding is correct: accountability purposes. They can be selected against one or  Which bank account am I using? more Sub Programs for ease of reporting on revenue and  Which Sub Program is expenditure. Reports can be receiving /spending this money? printed which capture  What is the source of funds/ transactions entered across one payment for? or more Sub Programs.  What is the GST treatment of the transaction? They provide the ability for multi-campus schools to report on an individual campus basis.

This information can be accessed 7. Handy Hints 8. Goods and Services by clicking on the link in the Tax (GST) and the Business Rules/Further Information • Keep school defined Sub column. Programs to a minimum Chart of Accounts The GST codes for revenue and expenditure that are utilised by • Never create a school defined Schools GST Codes schools are listed in the ‘GST codes Sub Program using a code for schools’ table. that exists at General Ledger Primary, Secondary and Special level e.g. Cash Grant, interest Schools’ have multiple GST tax received, photocopying, codes to choose from when School Canteen telephone receipting revenue or to apply when paying creditor invoices on Where a motion has been passed CASES21. by School Council to nominate that • Think carefully before creating the canteen will be run as Input school defined codes. Non- The GST revenue code to use will be Taxed (see fundraising wheel at the specific terms like determined by the type or source of Department’s Tax website under ‘miscellaneous’, ‘Grants’ etc. revenue being receipted and for Tools and Applications), NO GST are contrary to best practice invoices, on whether the creditor will need to be remitted on canteen holds an ABN and/or GST supplies. • Coding of revenue and registration. expenditure for CASES21 The revenue will be recorded using data entry should mirror the It should be noted also that Special GST code Input Taxed Sales (G04). school’s budget approved by Schools have the ability to treat (Note a tax invoice is not required). Version 7.5.3 June 2017

7 School Council certain revenue (donations etc.) as out of scope (i.e. NS6) due to their Any commission received by the • Do not create a school status as a Deductible Gift Recipient. school that relates to sales made defined Sub Program code through the Input Taxed canteen prior to checking whether a Information is available at: would be recorded using GST code predefined code already https://edugate.eduweb.vic.gov.au/Servic Input Taxed Sales (G04). exists es/Finance/Pages/Tax.aspx All expenses which relate to the The liability of accounting for GST canteen must be coded Input Taxed • When creating a Sub correctly falls on ‘the receiver’ of (G13) and no GST is claimable by Program, ensure that it is revenue: therefore, when schools the school in relation to those coded under the correct receive revenue, they should be expenses. Program area. diligent in ensuring that the correct GST treatment is applied. Schools These expenses could include • When in doubt seek advice should also ensure that they claim telephone, utilities, furniture and from the CASES21 Support back all GST to which they are fittings (fridges, stoves etc.), staff via the Service Gateway entitled when they make purchases. cleaning costs, requisites and any or Service Desk. Access the capital expenditure (building works Gateway at: A detailed explanation of the GST etc.) directly related to canteen treatment of revenue and expenditure operations. https://servicegateway.ed is provided in the GST tax fact sheet uweb.vic.gov.au link provided beside each revenue & expenditure code or 1800 641 943

8 Version 7.5.3 GST codes for schools

Revenue GST Code Is GST included Action

G01 Total Sales inc GST Yes School to pay GST to the ATO

G03 Other GST Free Sales No GST is not paid to the ATO

G04 Input Tax Sales No GST is not paid to the ATO

NS6 Out of Scope No GST is not paid to the ATO

Expenditure GST Code Is GST included

G10 Capital Purchases Yes GST is claimed from the ATO

G11 Non Capital Purchases Yes GST is claimed from the ATO

G13 Input Taxed No No GST to be claimed from ATO

G14 No GST in Price No No GST to be claimed from ATO

NP6 Out of Scope No No GST to be claimed from ATO

Enquiries For more detailed information schools should refer to the Tax Compliance Unit website at https://edugate.eduweb.vic.gov.au/Services/Finance/Pages/Tax.aspx

If you have any questions or enquiries concerning GST, please contact the Department’s Tax Unit on Phone: 9637 3702.

E-mail - Greg Hart at: [email protected]

9 9. General Ledger – Current Assets Acc Account Title Account Description GST Business Rules/ Further Information Code Code

10001 High Yield At call Investment N/A Only Department funding and HYIA bank account interest Investment account. All to be receipted directly into the HYIA. Account Department funding Maintenance of an investment register for the HYIA is not (HYIA) paid directly into this required. account. Refer to Finance Manual for Victorian Government Schools located on the School Finance website.

10002 Official School operating N/A Used for the receipt of money provided from locally raised Account account funds and non-Department government funds. All payments to be made from this account. All school bank accounts (except HYIA) must be in the name of School Council.

10003 Building Fund Approved by the N/A The ATO specifies that a separate bank account must be Australian Taxation established for DGR Funds operated by the school. Office for holding tax For further information refer to School GST Fact Sheet deductible donations Deductible Gift Recipient Funds at Tax on eduGate.

10004 Library Fund Approved by the N/A The ATO specifies that a separate bank account must be Australian Taxation established for DGR Funds operated by the school. Office for holding tax For further information refer to School GST Fact Sheet deductible donations Deductible Gift Recipient Funds at Tax on eduGate.

10005 Cooperative Account used to N/A Not to be used to record loan liability. Account administer loans raised Refer to the Finance Manual for Victorian Government through a cooperative Schools - Cooperative Accounts section located on the society for a school infrastructure project School Finance website.

10006 School Community Designated School N/A Only used where the Association community club/ association Association account chooses to operate e.g. Parent outside of the Official Association Account. Refer to Finance Manual for Victorian Government Schools located on the School Finance website.

10010- 10020 Term Deposits Accounts holding N/A Medium to long term surplus funds for the investments should be purpose of generating subject to periodic interest revenue for review by the School the school. Council for compliance with school goals and policies. Accounts need to be in the name of the School Council. Funds in these accounts are invested for a term of between 3 and 12 months.

10 Version 7.5.3 All investments and interest income on investments (other than the HYIA) must be recorded in an investment register.

11 General Ledger – Current Assets cont.

Acc Account Title Account Description GST Business Rules/ Further Information Code Code

10030- At Call Accounts holding N/A Investments should be subject to periodic review by the 10040 Investments surplus funds for the School Council for compliance with school goals and purpose of policies. Accounts need to be in the name of the School generating interest Council. Funds in these accounts are invested for a term of revenue for the less than 3 months school. All investments and interest income on investments (other than the HYIA) must be recorded in an investment register.

10050- Cheque ‘One off’ specific N/A A restricted account for specific funding and accountability 10060 Accounts account for purposes that has been advised to schools. Should only be particular purpose used under advice of the Department. Not to be used for any other purpose.

10090- Beneficiary/ Special purpose N/A Restricted account for recording donations from a member 10099 Memorial account for funds of the school community as a bequest or memorial on Account bequeathed to the behalf of past students, family etc. school Not to be used for any other purpose.

11000 Accounts Total of all accounts N/A System Use Only. Automated calculation of all current Receivable receivable balances Families balances (total invoices, less total receipts, less Control total credit notes, journal adjustments, discounts).

11002 Sundry Debtors Total of all Sundry N/A System Use Only Debtors balances Automated calculation of all current Sundry Debtors balances (total invoices, less total receipts, less total credit notes, journal adjustments, discounts).

12001 GST Purchases Value of total GST N/A System Use Only (reclaimable) on purchases Automated calculation of all GST purchases-related amounts for the current BAS period.

12002 GST Clearing Suspense account for N/A System Use Only Account GST-related Automated calculation of all GST-identified amounts and transactions balances for the current BAS prior to lodgement.

12003 Provision for Estimate of doubtful N/A Used to correct the value of expected receipts from sundry Doubtful Debts debts relating to debtors e.g. hire of facilities, staff. sundry debtors Refer to Section 2: Sundry Debtors CASES21 Finance Business Process Guide. Not to be used for family charges/debtors

12004 Provision for Estimate of non- N/A Used to correct the value of expected essential student Non recoverable amounts learning items invoiced to family. Recoverable relating to families Refer to Section 1: Families CASES21 Finance Business Family Charges Process Guide

12 Version 7.5.3 General Ledger – Current Assets cont.

12005 Prepaid Estimate of expenses N/A Used to identify portion of expenditure that relates to a Expenses paid in advance future accounting period.

12006 Fuel Tax Value of total Fuel N/A System Use Only Credits Tax Credits Automated calculation of Fuel Tax Credits. (Reclaimable) claimable For further information refer to School GST Fact Sheet Fuel Tax Credits at: Tax on eduGate.

13000 Petty Cash Amount of initial set N/A Petty cash records are maintained manually (imprest Advance up of advance or to system) but the initial set up and any amendments during amend petty cash the year are recorded in CASES21. The limit on any one advance payment is $200. Advances should be paid back in at the end of each school year. Refer to Finance Manual for Victorian Government Schools located on the School Finance website. This code is not to be used for petty cash expenditure. Refer to relevant expenditure codes for which expenditure is apportioned.

13 10. General Ledger – Non Current Assets

Acc Code Account Title Account Description GST Code Business Rules/ Further Information

26201 Asset Clearing Holding account for G10 Assets purchased Account incomplete asset where the appropriate purchases code is not known or the asset shell has not been created, should be temporarily coded to this account. Also used when a deposit and subsequent payments, will be processed for an asset. When the correct Asset code is established or the Asset payment completed in full the asset journal should be processed to the correct account. The clearing account should be regularly monitored to ensure all journals have been processed. Refer to Section 4: Assets CASES21 Finance Business Process Guide

26202 Books and Libraries Stock of library G10 This code is only used resources >$10,000 at end of year if G14 adding library books greater in value than $10,000. Refer to 86201 Library Books for purchases during the year. Refer to Section 4: Assets CASES21 Finance Business Process Guide For further information refer to School GST Fact Sheet Assets at: Tax on eduGate.

14 Version 7.5.3 26203 Motor Vehicles Purchase of motor G10 Includes cars, buses, >$5,000 vehicle >$5,000 trailers and vans. G14 Refer to Section 4: Assets CASES21 Finance Business Process Guide For further information refer to School GST Fact Sheet - Assets at: Tax on eduGate.

26205 Computers/ IT >$5,000 per item G10 Includes equip >$5,000 notebooks/laptops, G14 monitors >$5,000, servers, hard drive, network devices and miscellaneous computer equipment. Refer to Section 4: Assets CASES21 Finance Business Process Guide For further information refer to School GST Fact Sheet - Assets at: Tax on eduGate.

26207 Printers/ Scanners >$5,000 per item G10 Refer to Section 4: >$5,000 Assets CASES21 G14 Finance Business Process GuideFor further information refer to School GST Fact Sheet - Assets at: Tax on eduGate.

26208 Computer Software Purchase of Computer G10 Includes software >$5,000 Software applications and G14 associated licences. Refer to Section 4: Assets CASES21 Finance Business Process Guide For further information refer to School GST Fact Sheet - Assets at: Tax on eduGate.

15 General Ledger – Non Current Assets cont

26210 Furniture and >$5,000 per item G10 Items not included in other categories. Fittings >$5,000 G14 Refer to Section 4: Assets CASES21 Finance Business Process Guide

G13 Use G13 if the furniture and fittings are to be used in the input taxed canteen For further information refer to School GST Fact Sheet - Assets at: Tax on eduGate.

26211 Musical >$5,000 per item G10 Musical equipment purchased by the school. Equipment G14 Refer to Section 4: Assets CASES21 Finance Business >$5,000 Process Guide For further information refer to School GST Fact Sheet - Assets at: Tax on eduGate.

26212 Office Equipment >$5,000 per item G10 Includes photocopiers, combined copier/fax/scanners, >$5,000 compactus filing systems and miscellaneous office G14 equipment. Refer to Section 4: Assets CASES21 Finance Business Process Guide For further information refer to School GST Fact Sheet - Assets at: Tax on eduGate.

26214 Communication >$5,000 per item G10 Includes televisions, projectors, cameras, DVD/Blue ray Equipment players, teleconferencing equipment, closed circuit G14 >$5,000 TV’s, telephone systems/handsets and miscellaneous communication equipment. Refer to Section 4: Assets CASES21 Finance Business Process Guide For further information refer to School GST Fact Sheet - Assets at: Tax on eduGate.

26215 Plant & >$5,000 per item G10 Includes heating and air-conditioning, alarm systems, Equipment lift trucks/forklifts, kilns, ride-on mowers and any other G14 >$5,000 miscellaneous plant and equipment. Note GST code for items purchased for input taxed canteen. Refer to Section 4: Assets CASES21 Finance Business Process Guide

G13 Use G13 if the furniture and fittings are to be used in the input taxed canteen For further information refer to School GST Fact Sheet - Assets at: Tax on eduGate.

26216 Sporting >$5,000 per item G10 Major items of sporting and gym equipment including Equipment basketball rings, scoreboards, sail boats G14 >$5,000 Refer to Section 4: Assets CASES21 Finance Business Process Guide Refer to School GST Fact Sheet - Assets at: Tax on eduGate.

16 Version 7.5.3 Version 7.5.3 June 2017

17 General Ledger – Non Current Assets cont

26220 Other Assets >$5,000 per item G10 Includes dishwashers, stoves, microwave ovens, >$5,000 refrigerators and other miscellaneous assets. G14 Note GST code for items purchased for input taxed canteen. Refer to Section 4: Assets CASES21 Finance Business Process Guide

G13 Use G13 if the furniture and fittings are to be used in the input taxed canteen Refer to School GST Fact Sheet - Assets at: Tax on eduGate.

26501 Land & Building Holding account for G10 When assets have progressive payments e.g. a building Clearing Account incomplete land and extension, each invoice should be coded to this clearing G14 building asset account. transactions Upon completion of the project, the asset is created and the entire cost of the asset is transferred from the clearing account to the correct Asset code. Refer to Section 4: Assets CASES21 Finance Business Process Guide Refer to School GST Fact Sheet - Assets at: Tax on eduGate.

26502 Major Building works G10 Major building works greater than $50,000: Includes, but >$50,000 is not limited to, new buildings and modules, Building G14 conversions, sheds and refurbishments of a capital nature. Assets >$50,000 Refer to School GST Fact Sheet - Assets at: Tax on eduGate.

26503 Minor Building Building works G10 Building works less than $50,000: Includes, but is not assets <$50,000 <$50,000 limited to, external painting, replacing carpet with G14 linoleum, solar panels, air conditioners etc. Refer to School GST Fact Sheet - Assets at: Tax on eduGate.

26504 Major Land Ground works G10 Major ground works greater than $50,000: Includes, but assets >$50,000 >$50,000 is not limited to, new ovals and courts, turf and G14 landscaping of a capital nature. Refer to School GST Fact Sheet - Assets at: Tax on eduGate.

26505 Minor Land Ground works G10 Grounds work less than $50,000: Includes, but is not assets <$50,000 <$50,000 limited to, water tanks, play equipment, shade sails, G14 instant turf etc. Refer to School GST Fact Sheet - Assets at: Tax on eduGate.

29102 Cultural Assets Purchase and G10 Refer to Section 4: Assets CASES21 Finance Business >$5,000 acquisition of Process Guide G14 paintings, prints, Refer to School GST Fact Sheet - Assets at: Tax on sculptures etc eduGate.

18 Version 7.5.3 11. General Ledger – Current Liabilities

32000 Payroll Clearing Suspense account for N/A System Use Only Account payroll-related Automated transactions calculation of payroll- related items for School Council employed staff each payroll period, which is subsequently cleared when actual payroll is processed for payment.

33000 Group Tax Clearing Suspense account for N/A System Use Only Account group tax related Automated transactions calculation of PAYG deductions for School Council employed staff each payroll period, which is subsequently cleared when actual PAYG deductions are transferred to ATO.

34000 Superannuation Suspense account for N/A System Use Only Clearing Account superannuation Automated related transactions calculation of superannuation deductions for School Council employed staff each payroll period, which is subsequently cleared when actual superannuation deductions are transferred to superannuation fund/s. This account is specifically for employee contributions either before or after tax.

35000 Other Deductions Suspense account for N/A System Use Only Clearing Account other deduction Automated related transactions calculation of other payroll-related deductions for School Council employed staff each payroll period, which is subsequently cleared when actual deductions are transferred to relevant organisations e.g.

19 health insurance.

35001 Work-Cover Suspense account for N/A System Use Only Clearing Account Work-Safe related Automated transactions calculation of Work- Safe deductions for School Council employed staff each payroll period, which is subsequently cleared when actual Work-Safe deductions are transferred.

36000 With-Holding Suspense account for N/A System Use Only Clearing Account With-Holding related Automated transactions calculation of Withholding deductions for School Council employed staff each payroll period, which is subsequently cleared when actual Withholding deductions are transferred to ATO.

37000 Accounts Payable Total of all accounts N/A System Use Only Control payable balances Automated calculation of all current Creditors balances (total invoices, less total payments, less total credit notes, journal adjustments, discounts).

38002 Revenue in Advance Funds received prior N/A This code should only to the period they be used when raising relate a journal to reallocate the recorded revenue (that relates to a future period) as a current liability. Refer to Section 10: CASES21 Finance Business Process Guide – Balance Day Adjustments.

20 Version 7.5.3 General Ledger –Current Liabilities cont

38003 Deposits Held Holding account for N/A Used for the temporary holding of refundable deposit period that deposit/s for locker keys and other loan arrangements requiring a held deposit.

38004 Leave Provision Estimate of N/A Used to acknowledge a future provision of expenditure LSL/Annual LSL/annual leave for annual/LSL leave of locally paid staff (where relating to locally appropriate under award conditions etc). paid staff

38005 GST on Sales Value of total GST N/A System Use Only on sales Automated calculation of all GST sales-related amounts for the current BAS period.

38006 Proceeds Asset Clearing Account N/A Clearing account used during asset disposal process for Sales - Clearing used for proceeds the recording of any proceeds from the sale of the asset. from sale of asset Refer Section 4: Assets CASES21 Finance Business Process Guide

12. General Ledger – Non Current Liabilities Acc Account Title Account Description GST Business Rules/ Further Information Code Code

40001 Cooperative Loan Loans raised through N/A Represents current outstanding loan balance. a Cooperative Refer to Cooperative Loan Bank Statement records and Society for school Section 5: General Ledger CASES21 Finance Business projects Process Guide.

13. General Ledger – Accumulated Equity Acc Account Title Account Description GST Business Rules/ Further Information Code Code

50001 Accumulated Represents opening N/A System use only Funds balance information Information on school’s current accumulated equity (assets less liabilities including operating surplus/deficit results since upon implementation. implementation) and result of operations Available from CASES21 Finance (net surplus/deficit) to date Balance Sheet Specific Period Report (GL21161)

50003 Revaluation N/A System use only Not to be used by schools.

21 14. General Ledger – Revenue – Government Provided DET Grants Acc Account Title Account Description GST Business Rules/ Further Information Code Code

70001 Cash Grant All recurrent NS6 Includes: Student Resource Package (SRP) funding provided Student-based funding, School-based through the funding, Establishment grants, Targeted Student Resource Initiatives, SRP credit to cash transfers, Package (SRP) short term leave reimbursement (STLR) and reconciliation funding. Revenue received for SSSO networks is also receipted to Cash Grant. Refer to information on the SRP website for further information. For GST code refer to School GST Fact Sheet - Grants at: Tax on eduGate.

70004 Conveyance Reimbursement of NS6 For complete details refer to the following Allowance the cost of link to the Student Transport website transporting http://www.education.vic.gov.au/school/ students between principals/finance/Pages/transportscas. home and school aspx under approved procedures For GST code refer to School GST Fact Sheet - Grants at: Tax on eduGate.

70006 Overseas Fee Grant received NS6 Grant received for student Paying Students from the curriculum/tuition fee. Department for Not the receipt of the administration fee for Overseas Fee managing the program when an Paying Students 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: Tax on eduGate.

70007 CSEF Camps, Sports and N/A System use only Excursion Funds Automated CSEF journal

70020 ECD DET Grants Grants received NS6 To be used for receipting DET Grants for from the Early Child Development (ECD) programs Department for the including Kindergartens, Pre School operation of Early Centres, Maternal health etc Childhood For GST code refer to School GST Fact Development Sheet - Grants at: Tax on eduGate. (ECD) programs

22 Version 7.5.3 70040 Coordinating Grants received NS6 To be used by program coordinator schools school DET from the for receipting revenue from Regions and Grants Department for Central Office for activities that are activities managed managed by the program coordinator by program schools. Only to be used where the PCS coordinator arrangements have been signed by the schools Secretary or for a program with DET exemption. For GST code refer to School GST Fact Sheet - Grants at: Tax on eduGate.

70053 Interest Subsidy Reimbursements NS6 Only available to schools where approval of interest incurred for subsidy is currently in place. on cooperative For GST code refer to School GST Fact loans Sheet - Grants at: Tax on eduGate.

General Ledger – Revenue – Government Provided DET Grants cont

70080 Dep’t Grants Funds received by NS6 Used for any DET grants, not listed above, schools from DET that are exclusive of GST. For GST code refer to School GST Fact Sheet - Grants at: Tax 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 refer to School GST Fact Sheet - Grants at: Tax on eduGate.

70085 Targeted Program Reimbursement NS6 Only to be used for reimbursements Reimbursement for expenditure under the Schools Targeted Funding incurred for Governance Model for local programs under procurement of goods and services that the Schools are not funded through the Student Targeted Resource Package (SRP). All Funding transactions must be recorded as NS6 Governance for GST. Model For further information see: Schools Targeted Funding Governance Model.

23 70090 Capital Grants Grants received NS6 Grants for specific capital projects and for funding of purchases. These grants would be used for capital items new assets. For GST code refer to School GST Fact Sheet - Grants at: Tax on eduGate.

24 Version 7.5.3 15. General Ledger – Revenue – Commonwealth Government Grants Acc Account Title Account Description GST Business Rules/ Further Information Code Code

71002 Outside School Grant received for G01 Revenue received from DEEWR (with RCTI), sustainability Hrs Care Grant the operation of grant. Outside school hours Not to be used for revenue from parents, refer to 74401 care (OSHC) G03 Revenue received from Centrelink, Child Care Benefit, Child Care Rebate etc. NS6 For GST code refer to School GST Fact Sheets - Grants and Child Care at: Tax on eduGate.

71020 ECD C’Wealth Grants received NS6 To be used for receipting Commonwealth Government Grants Grant directly from for Early Childhood Development programs including Commonwealth Kindergartens, Pre School Centres, Maternal health etc. Departments for the operation of Early G01 Funds received by the school where GST is applicable; an Childhood RCTI will be provided by the Commonwealth Government Development (check remittance advice carefully). programs For GST code refer to School GST Fact Sheet - Grants at: Tax on eduGate.

71040 Coord school Grants received NS6 To be used by program coordinator schools for receipting C’Wealth Grants directly from revenue from Commonwealth Government grants for activities Commonwealth that are managed by the program coordinator school. Departments for activities managed G01 Funds received by the program coordinator school where GST by program is applicable; a Recipient Created Tax Invoice (RCTI) will be 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: Tax on eduGate.

71050 C’wealth capital Grants received for NS6 Grants for specific capital projects and purchases. These grants Grants funding of capital would be used for new assets. items 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: Tax on eduGate.

71080 C’wealth Govt Funds received from NS6 Suitable for recording funds from, Family Assistance Grants Commonwealth (Centrelink). Sporting Schools program. entities. 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: Tax on eduGate.

25 16. General Ledger – Revenue – State Government Grants Acc Account Title Account Description GST Business Rules/ Further Information Code Code

72020 ECD State Govt Grants received from NS6 To be used for receipting State Government Grants Grants State Government (not DET) for Early Childhood Development (ECD) Department’s (not programs including Kindergartens, Pre School DET) for the Centres, Maternal health etc operation of Early Childhood For GST code refer to School GST Fact Sheet - Development Grants at: Tax on eduGate. programs

72040 Coord school Grants received from NS6 To be used by program coordinator schools for State Govt Grants State Government receipting revenue from State Government Grants (not Departments (not DET) for approved activities that are managed by the DET) for activities program coordinator school. managed by program coordinator schools For GST code refer to School GST Fact Sheets - Grants and Coordinator Schools at: Tax on eduGate.

72050 State Capital Grants received from NS6 Grants received from State Government departments other than Grants the State the DET for the funding of capital items. Government for capital items For GST code refer to School GST Fact Sheet - Grants at: Tax on eduGate.

72080 State Government Grants received from NS6 Includes State Maintenance Grants, funds for student Grants the State assessment/examinations (VCAA), Transport Accident Government not Commission, Victorian Youth Development Program (VYDP) otherwise specified Grant and similar grants.

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: Tax on eduGate.

26 Version 7.5.3 17. General Ledger – Revenue – Other Acc Account Title Account GST Business Rules/ Further Information Code Description Code

73001 Reimbursements Reimbursement/ G01 Funds recouped from individuals e.g. cost of police checks, refund for personal photocopying stale cheques. expenditure Not to be used for students (refer to voluntary financial incurred contributions 74407) or transfers from other schools (refer to 73541)

NS6 Funds recouped which relate to out of scope expense e.g. salary overpayment. For GST code refer to School GST Fact Sheet - Reimbursements at: Tax on eduGate.

73002 Interest Received Interest earned G04 Includes interest received from HYIA and all School from locally Council bank accounts generated or government funds For GST code refer to School GST Fact Sheet – Bank Interest at: Tax on eduGate.

73003 Sale Furniture/ Proceeds from the G01 Refer Section 4: Assets CASES21 Finance Business Equipment/ sale of school Process Guide Motor Vehicle furniture, Sale of school assets >50% market value or >75% of equipment and original purchase price, unless falling into G03. motor vehicles For the sale of essential student learning items refer to 74405

G03 Sales of second hand assets where selling price <50% market value or <75% of original purchase price. For GST code refer to School GST Fact Sheet – Second hand goods at: Tax on eduGate.

73502 ATO Interest/ Income received G04 Generally relating to late payment of input tax credits or Refunds from the ATO BAS anomalies.

73504 Local Gov’t Grants received NS6 Contribution toward the recurrent costs of a centre or Grants from Local Gov’t grounds for approved projects.

Maintenance - local government grants received for maintenance of existing ‘land and building type’ assets Not to be used for capital items.

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: Tax on eduGate.

27 General Ledger – Revenue – Other cont

Acc Account Title Account GST Business Rules/ Further Information Code Description Code

73505 Capital Local Grants received NS6 Grants for specific capital projects and purchase of non- Gov’t Grants from local gov’t for current assets. capital items 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: Tax on eduGate. 73541 Transfers from Receipting funds NS6 To be used to receipt money from other government other schools that have been schools. transferred from  new schools receiving the balance of the establishment another government grant and other revenue from the host school 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 funds from another government school for services provided (tax invoice is required)  camps and excursions

 organising school activities (e.g. VPSSA)

 affiliation fees

 principal network fees. For GST code refer to School GST Fact Sheet – Program Coordinator School and Government Run Camps at: Tax on eduGate.

28 Version 7.5.3 18. General Ledger – Revenue – Locally Raised Funds Acc Account Title Account Description GST Business Rules/ Further Information Code Code

74101 Fundraising Fundraising efforts G01 Schools have flexibility to choose the GST Activities approved by the treatment of fundraising events. School Council Where no election is made, all fundraising revenue is taxable (G01) G03 Includes raffles and bingo

G04 Includes fundraising activities where 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: Tax on eduGate.

74102 Donations Donations from NS6 Individuals and businesses can make a business, groups or donation to the school for the following individuals. purposes: Includes donations  building fund or library fund with a for a Building/ Library Fund with DGR status (these funds are DGR status 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 Parent Payment Policy Not to be used for sponsorships – see account code 74103 Commission For GST code refer to School GST Fact Sheet - Donations or Sponsorships at: Tax on eduGate.

74103 Commission Commission G01 Includes commission received from student received banking, school book list, uniform suppliers, book sellers and school photo sales etc.

G04N If the commission relates to an input taxed S6 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 – Commissions-Sponsorship at: Tax on eduGate.

29 74201 Hire of School Proceeds from the G01 Proceeds from the hire of school facilities and Facilities/ hire of school equipment for private purposes e.g. school Equipment facilities and equipment gym to local basketball club. This is not to be used for hire of curriculum related items. Refer to 74405 for essential student learning items or 74406 for optional items that are not essential student learning items. For GST code refer to School GST Fact Sheet – Hire of Facilities-Equipment at: Tax on eduGate. 74202 Canteen Licence Income received G01 Revenue from outsourced canteens. Refer to from canteen ‘Canteen Operations’ in the School Policy licensee (outsourced canteen) and Advisory Guide http://www.education.vic.gov.au/school/pr incipals/spag/finance/Pages/canteen.asp x For School operated canteen, refer to 74402 Trading Operations.

General Ledger – Revenue – Locally Raised Funds cont

Acc Account Title Account GST Business Rules/ Further Information Code Description Code

74301 Camps/ Camps, excursions G03 Portion of revenue that relates to revenue Excursions/ and school based charges that are GST free (G03). These Activities activities that are GST Free items are to support instruction in the activities such as costs associated with camps and excursions which all students are expected to attend and include:  accommodation  transport  entrance costs  sports activities  and any costs related to the activities. Food Component of G01 Portion of revenue that relates to the food Camps, excursions component of any camp or excursion is and school activities that are GST taxable (G01). These items are to support Inclusive instruction in the activities associated with the standard curriculum program where school purchases food and raw materials. For GST code refer to School GST Fact Sheet – Camps at: Tax on eduGate.

30 Version 7.5.3 74302 Government Government school NS6 The food and accommodation component for any School Camps camps including Government School Camp is Out of Scope for GST Alpine School, (NS6) – Rubicon, Bogong Rubicon Outdoor Centre, and Somers Camp The Alpine School, Bogong Outdoor School, Somers School Camp. For GST code refer to School GST Fact Sheet – Government Run Camps at: Tax on eduGate.

74401 Outside School All payments G03 Revenue received for an (OSHC) program registered Hours Care received from under the Commonwealth government. parents related to an Outside School Hours Care (OSHC) G01 Revenue is taxable (G01) where the program is not program registered under the Federal requirements. For GST code refer to School GST Fact Sheet – Child Care at: Tax on eduGate.

31 General Ledger – Revenue – Locally Raised Funds cont Acc Code Account Title Account Description GST Code Business Rules/ Further Information 74402 Trading Revenue relating to a G01 Profit and Loss Statement must be produced, Operations school trading as a minimum, on an annual basis for all operation where a profit or loss trading operations programs e.g. canteen, statement must be uniform shop, Yr 12 windcheaters, graduation completed. teddy bears, bookshop/ fair, vending machines etc. Refer to the School Finance website for the Management of School Trading Operations Guidelines. Trading Profit and Loss Proforma is located at: http://www.education.vic.gov.au/school/pr incipals/finance/Pages/cases21.aspx

G04 Canteen and other revenue e.g. bookshop, uniform etc where an Input Taxed election is passed through school council, should be coded Input Taxed (G04). For GST code refer to School GST Fact Sheets – Canteen and Uniform Shop at: Tax on eduGate.

NS6 Bookshop, uniform shop etc, where a Non Profit Sub-Entity election is passed through school council, should be coded Out of Scope (NS6). For GST code refer to School GST Fact Sheet – Uniform Shop at: Tax on eduGate.

74403 Charities and Where the NS6 To be used for receipting funds collected from local Collections school acts as an activities including: agent for the  monies collected for appeals; Royal Children’s Hospital, Red Nose Day etc. collection of  staff association funds.  School Bus Fares paid by parents and forwarded to DET  Non-Government revenue for homestay  Bookclub

All expenditure for Charities and Collections should be coded to (89102) 74405 Essential Student Essential student G03 These items are essential to support instruction in the Learning Items learning item standard curriculum program where the school sells charges for standard items of a consumable nature (GST Free) and include: curriculum related  materials that the individual consumable items – student takes possession of, such as GST Free book packs, student stationery, workbooks  materials for learning and teaching 32 Version 7.5.3 where the student consumes or takes possession of the finished articles e.g. home economics, photography, catering  hire or lease of curriculum related materials e.g. class sets This code is not to be used for Camps and Excursions. Refer to 74301 Camps, Excursions and Activities. Refer to the Parent Payments Policy in Victorian Government Schools at: http://www.education.vic.gov.au/school/pr incipals/spag/management/pages/parentp ayments.aspx For GST code refer to School GST Fact Sheet – Parent Payments at: Tax on eduGate.

Acc Code Account Title Account Description GST Code Business Rules/ Further Information Essential student G01 These items are essential to support instruction in the learning item standard curriculum program where the school sells charges for standard items of a NON-consumable nature and the revenue is curriculum related inclusive of GST (G01). non-consumable items/activities that  text books, calculators, or similar materials that are GST Inclusive are curriculum related. For GST code refer to School GST Fact Sheet – Parent Payments at: Tax on eduGate.

74406 Optional Items Optional Items relate G03 These are items provided in addition to the standard to charges for items curriculum program, and are offered to all students. provided in addition They are provided on a user-pays basis and if to the standard parents/guardians choose to access them for students, they curriculum that are will be required to pay the additional amount. GST Free These items include:  instructional support material, resources and administration e.g. student computer printing for personal use  extra-curricular programs or activities offered e.g. instrumental music  materials for subjects where the payment sought is the difference between the basic materials/services required for access to the standard curriculum program and higher cost alternatives which may be more desirable e.g. the use of more expensive materials  materials and services offered e.g. school magazines  school facilities and equipment not associated with providing the standard curriculum program, and not otherwise provided for through the SRP e.g. student accident insurance, and hire or lease of equipment such as musical instruments.

33  Maths competition, music competition, ICAS testing where it is curriculum related, AMEB & UNSW This code is not to be used for Camps and Excursions. Refer to 74301 Camps, Excursions and Activities. For GST code refer to School GST Fact Sheet – Parent payments at: Tax on eduGate.

Optional Items G01 These items are optional to support instruction in addition relates to charges for to the standard curriculum program where the school items provided in sells items of a NON-consumable nature and the revenue addition to the is inclusive of GST (G01) e.g. sale of musical instruments standard curriculum or similar materials that are curriculum related. that are GST Inclusive For GST code refer to School GST Fact Sheet – Parent payments at: Tax on eduGate.

34 Version 7.5.3 General Ledger – Revenue – Locally Raised Funds cont

74407 Voluntary Voluntary financial NS6 Parent/guardians can be invited to make a donation to the Financial contributions made school for the following purposes: Contributions to the school by parent/guardians.  Contributions to a building fund or library fund Includes donations The school must have each fund set up with the from parents ATO with a Deductible Gift Recipient status /guardians for (DGR) these funds are approved by the Building/ Library Australian Taxation Office and are tax Funds with DGR deductible. status  Contributions for a specific purpose identified by the school (e.g. equipment, materials or services) in addition to those funded through the SRP. This may include additional computers or student-related services (not tax deductible)

 General voluntary financial contributions for donations to the school. (not tax deductible)

Not to be used for Donations from business, groups or individuals. Refer to 74102 Donations.

74420 ECD Local funds Revenue received for G03 To be used for receipting locally raised funds for Early Early Childhood Childhood Development programs including Development Kindergartens, Pre School Centres, Maternal health etc programs from locally raised funds For GST code refer tax fact sheet Grants 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 refer tax fact sheet Reimbursements  sale furniture/equipment/motor vehicles, (G01, but if GST market value rules apply - G03 For GST code refer to School GST Fact Sheet – Second-hand goods at: Tax on eduGate.

74450 Coord school Revenue received by G01 To be used by program coordinator schools where funds local funds program coordinator are received directly from the original source of locally schools from other raised funds. For example sources for the operation of  Sponsorship for program programs, including coordinator school activities locally raised funds. Not to be used for transfers between schools refer to 73541. For GST code refer to School GST Fact

35 Sheet – Commissions - Sponsorship and Program Coordinator Schools at: Tax on eduGate.

36 Version 7.5.3 General Ledger – Revenue – Locally Raised Funds cont

74580 Other Locally Raised Funds raised through G01 To be used for Funds local activities that are receipting funds raised not specified by from local activities another code. 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: Tax on eduGate.

NS6 To be used for receipting funds raised from local activities including:

 monetary prizes received by the school For GST code refer to School GST Fact Sheet – Commissions - Sponsorship at: Tax on eduGate.

37 19. General Ledger – Expenditure – Salaries and Allowances

80052 Non-Teaching Staff Salaries and W1 All salaries and allowances for wages paid to: employees  non- teaching administrat ive, technical, support, library, relief staff.

 teacher aides, including Koori educators, integration and multicultur al aides.  operating after school hours care, a school operated canteen and/or other school trading operations  supporting student services includes counsellors , chaplains, therapists, paramedica l, nurses, first aid workers, social workers, exam supervisio n.  staff employed in the maintenanc e and security of buildings and grounds

38 Version 7.5.3  casual cleaning staff. The employment of Jobskills, Skillshare, Traineeships, Jobstart, and any other labour market program for all non- teaching staff. Includes relief staff in this area. Refer HR web A-Z for salary and award conditions. Refer to Section 7: Payroll CASES21 Finance Business Process Guide.

80053 ECD Staff salaries Salaries and W1 All salaries and allowances for Early allowances paid, Childhood through the school Development staff level payroll, to staff employed in Early Childhood Development facilities managed by the school e.g Kindergartens, day care and maternal health centres.

80060 Work Experience Payment for services NP6 Students under 18 provided by Work years are normally Experience students paid on invoice with a signed Statement by Supplier rather than payroll.

W1 Where the student has provided a Tax File Number (TFN) they are to be paid through the payroll.

80070 Specialist Teachers Teaching staff W1 Such as: Music, employed for Artists/Sportsperson specialist programs s, and other on short term basis instruction e.g. Tutoring, night classes etc

80071 Casual Relief Salary paid to a W1 Excludes agency Teaching Staff CRT who is employed CRT’s – employed by School refer Account Code Council for up to 89204 Service and including 30 provider. working days Refer to Section 7: Payroll CASES21 Finance Business Process Guide.

39 40 Version 7.5.3 General Ledger – Expenditure – Salaries and Allowances cont

80080 Superannuation Employer SGC NP6 System generated code for the payment of the contributions to employer contribution - Superannuation complying Guarantee Contribution superannuation fund Refer to Section 7: Payroll CASES21 Finance for staff employed Business Process Guide. by School Council

80081 WorkCover Workers G11 Premiums paid for school council employed staff compensation who are paid through the School Level Payroll premiums for staff and also those who are paid through eduPay. employed by School Refer to Section 7: Payroll CASES21 Finance Councils Business Process Guide.

81001 Annual Leave Provision expense NP6 Refer HR web A-Z for salary and award for eligible staff on conditions school level payroll http://www.education.vic.gov.au/hr web/pages/default.aspx

81002 Long Service Provision expense NP6 School Council must manage the provision of Leave for eligible staff on Long Service Leave (LSL) for all eligible school level payroll employees who are paid on the school level payroll. NOTE: Casual Relief Teachers (CRT's) are not eligible to be paid LSL, all other casual staff are entitled to LSL. The process for calculating and recording the LSL provision is included in Section 5: General Ledger CASES21 Finance Business Process Guide Refer HR web A-Z for salary and award conditions: http://www.education.vic.gov.au/hr web/pages/default.aspx

20. General Ledger – Expenditure – Bank Charges Acc Account Title Account Description GST Business Rules/ Further Information Code Code

82801 Bank Charges Bank fees and G14 Includes stop payment, dishonoured cheque fees Charges relating to and fees for rejected direct credit payments. School accounts. Schools should G11 Merchant Fees, EFTPOS fees, Bpay fees. obtain a list of the GST treatment of For GST code refer to School GST fees and charges Fact Sheet – Bank Charges at: Tax from their bank. on eduGate. Fees do vary Not to be used for Centrelink between banks. Centrepay fees. Refer to 89304 Fees and Charges.

41 21. General Ledger – Expenditure - Consumables Acc Account Title Account Description GST Business Rules/ Further Information Code Code

86101 Non Curriculum Requisites, G11G Non-curriculum consumables/requisites Consumables stationery and items 14 Includes report cards, newsletters, year books used for and college magazine. administrative or non-curriculum Includes teacher reference materials For GST purposes code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

86102 Photocopying Costs associated G11G Includes: paper, toner and associated materials with the operation of 14 and service agreement charges. school photocopiers Excludes: printing by external providers refer to 86101 or 86104. Excludes: Repairs refer to expenditure code 86402 - Repairs and Maintenance. For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

86104 Curriculum Consumable G11G Includes classroom stationery, paint, wood, Consumables materials or 14 foodstuffs for home economics and any other expendable items consumable materials used in the classroom. supplied for student Sets of textbooks and other educational items use in the classroom supplied for use by students in classroom activities. For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate. Refer to Section 4: Assets CASES21 Finance Business Process Guide

86105 Computer All computer G11G Includes software applications, subscriptions and Applications applications and 14 associated licenses as applicable <$5,000 software less than e.g. Mathletics. $5,000 per item For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

86150 ECD Consumable items G11G Requisites and stationery items used for Consumables used in the Early 14 administrative purposes and consumable Childhood materials or expendable items supplied Development for use by children, in kindergartens, day facilities that are care or maternal health centres that are managed by the managed by the school. school. For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

42 Version 7.5.3 22. General Ledger – Expenditure – Books and Publications Acc Account Title Account Description GST Business Rules/ Further Information Code Code

86201 Library Books Purchase of Library G11G Library Books purchased during the year. books 14 Refer to Section 4: Assets CASES21 Finance Business Process Guide For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

86250 ECD Books & Purchase of books G11G Books and reference material for Early Publications and teacher reference 14 Childhood Development facilities material used in Early Childhood For GST code refer to School GST Development Fact Sheet – Tax Invoices at: Tax on facilities eduGate.

23. General Ledger – Expenditure – Communication Costs Acc Account Title Account Description GST Business Rules/ Further Information Code Code

86301 Postage Postage and courier G11G Includes postage, courier costs costs 14 For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

86302 Telephone Telephone charges G11G Include telephone calls and line rental, 14 replacement of cabling and repairs to telephone service. Not to be used for leased telephone system. Refer to 86403 Leased Equipment. For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

G13 If telephone expense relates to input taxed canteen, code as G13 For GST code refer to School GST Fact Sheet – Canteen at: Tax on eduGate.

86303 Internet/Comm Communication G11G Includes internet service provision, bandwidth, costs <$5,000 expenses 14 SMS messaging, radio network. For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

86350 ECD Comms Communication G11G Include postage, telephone, internet and costs costs for Early 14 other communication costs for Early Childhood Childhood Development facilities. Development facilities For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on Version 7.5.3 June 2017

43 eduGate.

44 Version 7.5.3 24. General Ledger Expenditure – Equipment/Maintenance/Hire Acc Account Title Account Description GST Business Rules/ Further Information Code Code

86401 Furniture/ <$5,000 Per item G11G Includes any office or classroom furniture, Fittings <$5,000 14 equipment, and fittings as replacement items or additional to existing items where per item value is less than $5,000. Refer to Section 4: Assets CASES21 Finance Business Process Guide. For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax 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: Tax on eduGate.

86402 Repairs/Maint Repairs and G11G Includes repairs and maintenance for computers, Equipment maintenance for all 14 audio-visual equipment, machinery, equipment equipment and service agreement charges. Includes prepaid extended warranty support agreements For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

86403 Leased Leased equipment G11G Used to enter all operating lease details whether Equipment for school use 14 arranged by School Council or provided via DET. Refer to ‘Asset Management Policy and Procedures’. For example photocopiers, computers, telephone systems etc. Excludes: Motor Vehicle Lease refer to Expenditure Code 86702 Motor Vehicle – Lease Rental. For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

45 General Ledger- Expenditure – Equipment/Maintenance/Hire cont Acc Account Title Account Description GST Business Rules/ Further Information Code Code 86404 Technology ICT equipment G11G Includes ‘attractive’ assets, <$5000 per item; e.g. Equipment 14 digital cameras, video cameras, overhead <$5,000 per item <$5,000 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/Blu-ray 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: Tax on eduGate.

86407 Plant and <$5,000 per item G11G Includes scientific, laboratory, woodwork, Equipment 14 automotive, musical, sports, gardening, kitchen, <$5,000 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 refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

86408 Leased Facilities Lease of facilities for G11G Must have a signed lease agreement school use 14 Not to be used for lease of equipment – refer account code 86403. For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

46 Version 7.5.3 General Ledger- Expenditure – Equipment/Maintenance/Hire cont

86409 Hired equipment Hired equipment for G11G Includes hire of classroom equipment e.g. school use 14 musical instruments and other curriculum-related items. For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

86410 Hired facilities Hired facilities for G11G Hire of a venue for school use where there is not school use 14 a lease agreement in place. For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

86450 ECD Early Childhood G11G To be used in Early Childhood Development Equip/Maint/ Development 14 centres for: Hire centres. Payment for  purchasing equipment <$5,000 equipment <$5,000  repairs and maintenance of equipment Maintenance and leasing or hiring equipment and repairs of equip  facilities Payment for lease/hire equip and For GST code refer to School GST facilities Fact Sheet – Tax Invoices at: Tax on eduGate.

47 25. General Ledger – Expenditure - Utilities

86452 Electricity Electricity costs G11 Normal GST rules apply incurred by the school For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

86453 Gas – Mains Mains gas G11 Normal GST rules apply For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

86454 Gas – LPG Bulk LPG and LPG G11 Normal GST rules apply cylinders For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

86455 Water incl Water Water charges G14 Includes water rates and charges. If no split bill, Rates include sewerage charges. For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

86456 Sewerage Cistern, sewerage G14 Includes sewerage charges where bill is split and charges licence for waste disposal of chemicals e.g. science, photography chemicals. For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

48 Version 7.5.3 86457 Rates - Property Local council and NP6 No GST applicable and will not be displayed on other rates, where the invoice applicable. For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

49 General Ledger- Expenditure – Utilities cont

86470 ECD Utilities Utilities used by G11 Includes, electricity, Gas – mains, Gas – Early Childhood LPG, and other utilities, where applicable Development facility for Early Childhood Development facilities.

G14 Includes water and sewerage rates,

NP6 Local council property rates where applicable for Early Childhood Development facilities. For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

86503 Refuse and All services G11 Includes secure documentation bins. Garbage associated with the G14 disposal of refuse For GST code refer to School GST and garbage. Fact Sheet – Tax Invoices at: Tax on eduGate.

50 Version 7.5.3 26. General Ledger – Expenditure – Property Services Acc Account Title Account Description GST Business Rules/ Further Information Code Code

86500 Security/Safety/Fi Any costs associated G11G Includes call out charges, fire extinguishers, fire re Prevention with security, safety 14 brigade, hydrostatic testing, fire and security and fire prevention alarm rental, locks and security system. For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

86501 Sanitation Items related to G11G Includes septic tanks, paper towelling, toilet rolls facilities hygiene 14 and sanitary disposal units, hand soap and cleaning materials for school use. Not to be used for water & sewerage – refer account codes 86455 Water and 86456 Sewerage. For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

86502 Contract Contract cleaning G11G Includes payments to DET Cleaning Panel Cleaning costs 14 contractors. Refer to ‘Guide to the Student Resource Package’: http://www.education.vic.gov.au/sc hool/principals/finance/Pages/srp.a spx For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

86504 Building Works The upkeep and G11G Includes electrical works, window and door maintenance of 14 repairs, replacement of fluorescent tubes, school buildings replacing carpet with carpet, plumbing and spare parts. Excludes wages paid to School Council employees. For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

G10 Use G10 if building works are capitalised in schools’ accounts (>$5000) For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

G13 If building works relate to input taxed canteen, code as G13 For GST code refer to School GST Fact Sheet – Canteen at: Tax on eduGate.

51 52 Version 7.5.3 General Ledger – Expenditure – Property Services cont

86505 Ground Works Services and G11G Includes plants and garden supplies. materials for the 14 Contracts for gardens and grounds maintenance. upkeep and maintenance of Excludes wages paid to School Council school grounds employees. For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

G10 Use G10 if ground works are capitalised in schools’ accounts (i.e.>$5000) For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

G13 If ground works relate to input taxed canteen, code as G13 For GST code refer to School GST Fact Sheet – Canteen at: Tax on eduGate.

86550 ECD Property Property services for G11G Include all property services listed above that Services Early Childhood 14 relate to Early Childhood Development facilities. Development facilities For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

53 27. General Ledger – Expenditure – Travel and Subsistence Acc Account Title Account Description GST Business Rules/ Further Information Code Code

86603 Travel Airfares - The travel G11 Staff Travel – for any domestic airfares Domestic policy the school is paying, that are ‘domestic associated with travel for school travel’ also business or professional development includes trans- G14 within Australia, and travel between Tasman Australia and trans-Tasman destinations. destinations refer to the Travel Policy for the definition of trans-Tasman destinations. Staff airfares costs for camps and excursions should be charged to this code.

86604 Meals and Accom Meals and Staff Expenses - for any staff meals and Domestic Accommodatio G11 accommodation the school is paying, n within associated with domestic travel for

Australia, school business, including professional including G14 development. trans-Tasman Staff meals and accommodation costs destinations for camps and excursions. If it can be differentiated from student’s costs on the invoice, should be charged to this code. 86605 Travel Airfares - International Staff Travel - for any staff travel the International Airfares G11 school is paying associated with International airfares for school G14 business or professional development. Check the invoice, any domestic component of the airfare could be subject to GST. Staff airfares cost for excursions should be charged to this code.

86606 Meals and Accom Meals and G11 Staff Expenses - for any staff meals and - International accommodation - accommodation the school is paying International that is associated with international travel for school business including G14 professional development. Staff meals and accommodation costs for excursions, if it can be differentiated from students costs on the invoice, should be charged to this code.

86607 International Expenses incurred Staff Expenses - for any staff expenses Travel Expenses relating to school G11 the school is paying, associated with business when travelling international travel (other than airfares,

54 Version 7.5.3 internationally. G14 meals and accommodation) for school business, including professional development e.g visa, vaccination etc Not to be used for Camps and excursions.

86608 Domestic Travel Expenses incurred G11 Staff Travel - for any staff expenses the Expenses relating to school school is paying, associated with business when domestic travel for school business, travelling within (other than airfares, meals and Australia, and trans- Tasman destinations. accommodation) including professional development. G14 eg Taxi, Public Transport, Freeway Tolls, Staff Parking, etc. Airport parking in Melbourne is a domestic cost even if it is associated with international travel. Not to be used for Travel Allowances claims for Cents per Km. These claims are to be paid through eduPay for centrally paid staff and school level payroll for locally paid employees. Not to be used for Camps and excursions.

86620 ECD Travel Costs associated G11G Early Childhood Development (ECD) Staff: with staff travel in 14 Costs associated with staff travel expenses Early Childhood incurred whilst performing official business Development facilities Not to be used for Travel Allowances claims for cents per km. These claims are to be paid through eduPay for centrally paid staff and school level payroll for locally paid employees. For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

55 28. General Ledger – Expenditure Motor Vehicle Expenses/Lease Acc Account Title Account Description GST Business Rules/ Further Information Code Code

86701 Motor Vehicle Costs related to the G11G Includes fuel, oil, registration, insurance, maintenance, Expenses running of school 14 repairs, road side assistance and special licences. owned motor vehicles/ buses For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

86702 Motor Vehicles – Lease or rental of a G11G Refer to Section 4: Assets CASES21 Finance Business Lease/Rental motor vehicle used 14 Process Guide. for the purpose of conducting school For GST code refer to School GST Fact business Sheet – Tax Invoices at: Tax on eduGate.

86703 Motor vehicles Purchase of Motor G11G Includes all motor vehicles, trailers purchased for less <$5,000 Vehicles less than 14 than $5,000. $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: Tax on eduGate.

86750 ECD Motor Costs associated G11G Include all motor vehicle expenses relating to Vehicle with motor vehicle 14 Early Childhood Development facilities such Exp/Lease expenses relating to as, registration, maintenance, fuel, leases etc Early Childhood Development For GST code refer to School GST Fact facilities Sheet – Tax Invoices at: Tax on eduGate.

56 Version 7.5.3 29. General Ledger – Expenditure – Administration Acc Account Title Account Description GST Business Rules/ Further Information Code Code

86801 Advertising/ Expenses incurred G11G General costs associated with advertising and marketing Marketing for advertising, 14 by School Council For GST code refer to publicity and School GST Fact Sheet – Tax Invoices at: marketing. Tax on eduGate.

86802 Insurance External insurance G11G Includes cover for specific risks such as fidelity premiums 14 guarantee, cash in transit and physical assets. Stamp duty on insurance is GST free. For further information on insurances and schools refer to: http://www.education.vic.gov.au/school/ principals/spag/finance/Pages/insurance .aspx For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

86803 Affiliations Subscriptions to G11G Fees or subscriptions paid to professional associations professional bodies 14 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: Tax on eduGate.

86805 Cooperative loan Expenses associated G14 Generally relating to interest charged on the loan. interest with the provision of Schools should contact the banking institution for advice a cooperative loan on GST charges.

86806 Police Check Expenses associated G11G Refer to HR web A-Z Topics for details Payment with preliminary 14 http://www.education.vic.gov.au/hrweb/pages/default.as police checks prior px to employment For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

86850 ECD Administrative costs G11G To be used for costs relating to advertising, insurance, Administration associated with 14 affiliation, freight, WWC checks, criminal record checks Early Childhood (CRC) for Early Childhood Development facilities Development facilities For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

57 30. General Ledger – Expenditure – Health and Personal Development Acc Account Title Account Description GST Business Rules/ Further Information Code Code

86901 Medical costs Expenses relating to G11G Includes head lice checks and solutions, flu injections, provision of health 14 medical checks. services to students Not to be used for salaries and wages paid to Health and staff (not Service staff refer to Expenditure Code 80052 Non- Workers’ Teaching Staff Compensation) For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

86902 First Aid First aid G11G Includes bandages, disinfectant, ice packs, inhalers, epi- Materials consumables 14 pens, 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: Tax on eduGate.

86903 ECD Health & Medical costs (not G11G Expenses relating to provision of health services Personal Work-Safe) and first 14 to students and staff. Includes head lice checks Development aid consumables for and solutions, flu injections, medical checks, first Early Childhood aid consumable, bandages etc for Early Development Childhood Development facilities managed by facilities the school e.g. kindergarten. Not to be used for salaries paid to Health Service staff refer to account code 80053 For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

58 Version 7.5.3 31. General Ledger – Expenditure – Professional Development Acc Account Title Account Description GST Business Rules/ Further Information Code Code

86910 Conferences/ Incurred for G11G Includes registration fees, venue hire, and other costs Courses/ conferences, 14 associated with attendance or organisation of functions, Seminars conventions, breakfasts, network cluster meetings lectures, meetings, ATO states that food and drink would be reasonably speeches, Q&A incidental to a seminar if it is: sessions, training sessions  longer than 4 hours (excluding meal break)  off-site, at a business that organises Seminars Refer to FBT Fact Sheet link below Conference-Course- Seminar-Professional Not to be used for travel refer to 86603 - 86608

For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

86919 ECD Professional Conferences G11G Costs incurred for conferences, conventions, Development /courses/seminars for 14 lectures, meetings, training sessions etc. Early Childhood Includes registration fees and venue hire. Development staff ATO rules apply refer to expenditure code 86910 Refer to FBT Fact Sheet link below Conference-Course- Seminar-Professional Not to be used for travel refer to 86620 For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

59 32. General Ledger – Expenditure – Entertainment and Hospitality Acc Account Title Account Description GST Business Rules/ Further Information Code Code

86920 Hospitality Entertainment off- G11G Includes Christmas parties/ social functions / retirement site (with or without 14 functions /end of term drinks/ school anniversary. the consumption of Includes breakfasts/network cluster meetings held at a alcohol) and on-site café/restaurant/hotel. All expenses recorded in 86920 where alcohol is should result in the school entering data into FBT consumed. Tracker and FBT will be payable. Refer to FBT Fact DO NOT CODE Sheet link below FOOD OR DRINK Conference-Course-Seminar-Professional FOR STUDENTS HERE For GST code refer to School GST Fact OR FROM STAFF Sheet – Tax Invoices at: Tax on eduGate. ASSOCIATION FUNDS

86930 Light Morning/Afternoon G11G Includes on-site provision of light refreshments to all Refreshments ON Tea, Finger Food, 14 staff and visitors. Includes School Council monthly SITE Refreshments at meetings, breakfasts meetings and parent teacher Meetings etc. Where interview evenings, ‘meet and greet’ new staff, planning no alcohol is days etc .(NOT FOOD FOR STUDENT consumed DO NOT ACTIVITIES) refer to 89302 Camps, excursions and CODE FOOD OR activities. Refer to FBT Fact Sheet link below DRINK FOR Conference-Course-Seminar-Professional STUDENTS HERE For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

86940 ECD Hospitality Early Childhood G11G Includes the following for Early Childhood Development 14 Development facilities facilities providing  Christmas parties/social functions/retirement entertainment off- functions/ end of term site (with or without drinks/restaurant/café/hotel. the consumption of alcohol) and on-site  Breakfasts/ network-cluster meetings. Refer where alcohol is to FBT Fact Sheet link below consumed. Conference-Course-Seminar-Professional For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

86950 ECD Light Early Childhood G11G Includes the following for Early Childhood refreshments ON Development 14 Development facilities: SITE facilities providing  on site provision of light refreshments to all morning/afternoon staff and visitors. tea, finger food, refreshments at  Includes monthly committee meetings and meetings etc(All ‘meet and greet’ new staff and parents, provided with NO planning days etc. ALCOHOL) Refer to FBT Fact Sheet link below Conference-Course-Seminar-Professional For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

60 Version 7.5.3 33. General Ledger – Expenditure – Trading and Fundraising Acc Account Title Account Description GST Business Rules/ Further Information Code Code

Trading Costs relating to a G11G Includes bookshop/fair, uniform shop, canteen, and Operations school trading 14 vending machines, grade 6 and year 12 windcheaters 89101 operation where a unless being run as a fundraising activity. profit or loss Excludes salaries and wages paid to School Council statement must be employees. Refer to account code 80052 Non- completed. Teaching Staff. For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

G13 Canteen expenses and other trading expenses e.g. bookshop, uniform shop 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. For an extensive list of GST treatment of fundraising refer to: For GST code refer to School GST Fact Sheet – Canteen at: Tax on eduGate. For GST code refer to School GST Fact Sheet – Fundraising at: Tax on eduGate.

NP6 Bookshop, uniform shop etc, where a Non Profit Sub-Entity election is passed through school council, should be coded Out of Scope (NP6). For GST code refer to School GST Fact Sheet – Uniform Shop at: Tax on eduGate.

89102 Charities and Activities where the NP6 Payment of monies for Collections school acts as an agent for the  Appeals, Royal Children’s Hospital, Red Nose collection of funds Day etc.  Staff association expenses - GST not to be claimed. School Bus Fares paid by parents and forwarded to DET

 Non-Government expenditure for homestay

 Bookclub All revenue received for Charities and Collections should be coded to 74403 Not to be used for fundraising activities.

89103 Donations, Gifts Costs relating to G11 Includes ribbons, trophies, book vouchers and and Awards school provision of certificates. G14 donations, gifts and awards For GST code refer to School GST Fact Sheet – Donations &Sponsorship at: Tax on eduGate. For further information refer to the Gift Policy.

61 General Ledger – Expenditure – Trading and Fundraising cont

89104 Fundraising Costs relating to G11G To be used for events where no profit is intended to be Expenses fundraising activities 14 made (e.g. graduation dinner, deb ball, school musical for the school etc) no fundraising election is made to school council and the event is conducted under general GST rules (i.e. Taxable) Refer to Finance Manual for Victorian Government Schools - Fundraising section located on the School Finance website.

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: Tax on eduGate.

89120 Costs associated G11G Includes expenses related to the OSHC program with the Outside 14 and Holiday Programs Outside School Schools Hours Care Hours Care program For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

89140 ECD Fundraising Expenses relating G11 To be used for expenses relating to fundraising Activities fundraising for Early G14 expenses for Early Childhood Development Childhood facilities. Development activities 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 which a motion has been passed through School Council For GST code refer to School GST Fact Sheet – Fundraising at: Tax on eduGate.

62 Version 7.5.3 34. General Ledger – Expenditure – Support/Service Acc Account Title Account Description GST Business Rules/ Further Information Code Code

89201 Technical Payment of invoices G11G For services provided by base specialist technicians Support – rendered by 14 under the Technical Support for Schools tender. To be Specialist contractors 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: Tax on eduGate. Contractors should also sign standard DET Legal contracts refer to Legal Services

89202 Technical Payments to G11G For routine and operational technical support. Support – contractors/ 14 Not to be used for payment of salaries. General consultants For GST code refer to School GST Fact Sheets – Tax Invoices and Contractor v/s Employee at: Tax on eduGate. Contractors should also sign standard DET Legal contracts Refer to Legal Services

89204 Service Provider Payments to: G11G Includes services provided through an organisation e.g. Individual or 14 SMS messaging, employment for VET program, Businesses and hire Agency CRT’s or other visiting services for a specific of consultant purpose. services Payments to contractors/consultants for routine and operational support. Includes guest speakers and presenters. For GST code refer to School GST Fact Sheet – Tax Invoices and Contractor v/s Employee at: Tax on eduGate. Contractors should also sign standard DET Legal contracts. Refer to Legal Services

89230 ECD Expenses relating to G11 To be used for Early Childhood Development Support/Service support/services for expenses relating to technical support, general G14 Early Childhood consultancy and service providers. Development programs For GST code refer to School GST Fact (Kindergartens etc) Sheet – Tax Invoices and Contractor v/s Employee at: Tax on eduGate. Contractors should also sign standard DET Legal contracts Refer to Legal Services

63 35. General Ledger – Expenditure – Camps/Excursions/Activities Acc Account Title Account Description GST Business Rules/ Further Information Code Code

89302 Camps/ Expenses associated G11 Includes hire of facilities, buses, entrance Excursions/ with the operation of fees etc. Activities camps, excursions and school based Costs associated with camps, excursions, activities incursions and activities such as breakfast programs, swimming, sports etc. For GST code refer to School GST Fact Sheet – Camps at: Tax on eduGate.

G14 For camps conducted by charitable organisations and for camp deposits, use the GSTcode G14 (check the tax invoice whether GST is included). For GST code refer to School GST Fact Sheet – Camps at: Tax on eduGate.

Not to be used for Government School Camps Rubicon Outdoor Centre, The Alpine School, Bogong Outdoor Education Centre, Somers School Camp. Refer to 89360 School to School transfers

36. General Ledger – Expenditure – Internal Transfers

89360 School to school Transfer of funds NP6 To be used for transferring funds from one transfers from one government school to another, including government school to another. payment of the balance of the establishment grant and other funds held by the host school. On paying DET and Commonwealth Grants to another government school. Payment/transfer of program coordinator school funds where current coordinating school relinquishes funds to a new coordinating school.

G11 Payment/transfer of funds from one government school to another for services provided (tax invoice should be obtained e.g.:  Government school camps  Camps and excursions  Organising school activities (e.g.

64 Version 7.5.3 VPSSA)  Affiliation fees, Principal network fees. For GST code refer to School GST Fact Sheet – Tax Invoices and Program Coordinator Schools at: Tax on eduGate.

89361 School to DET Transfer of funds NP6 Funds transferred from school to the transfers from school to DET Department including:  repayment of SRP Deficit etc  payments to the DET Student Transport Unit (FSD) for contract bus fares received from students (NP6) Note: the amount withheld by the school as a fee for providing the service is taxable (G01)  cash to credit transfers to DET (NP6)  payments to DET for capital projects. For GST code refer to School GST Fact Sheet – Tax Invoices and Program Coordinator Schools at: Tax on eduGate.

37. General Ledger – Expenditure – Miscellaneous

89301 Remunerations Payments to: NP6G Parents: Includes conveyance allowance (NP6) and parents, individuals 11G1 general reimbursement of expenses (G11 if tax invoice, and other 4 G14 if no GST). reimbursements Including payment to host families for Homestay and Homestay Bond money. (NP6). For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

89304 Fees and charges Fees or charges other G11 Includes charges incurred when using Centrelink, than bank charges Centrepay services. Not to be used for Bank Charges. Refer to 82801 Bank Charges

G14 Includes charges incurred for direct credit transfer fees when revenue is received e.g. VCAA Late Enrolments etc. For GST code refer to School GST Fact Sheet – Tax Invoices at: Tax on eduGate.

65 89306 Audit Expenses incurred G11G For GST code refer to School GST Fact for audit costs 14 Sheet – Tax Invoices at: Tax on eduGate.

89308 FBT Liability Payment of FBT NP6 Includes FBT liability payment to DET. Expense liability

89309 ATO Charges/ Charges or interest NP6 Generally relates to overdue GST or PAYG payments Payments paid to the ATO and interest paid to ATO.

89350 ECD Early Childhood G11G General reimbursement of expenses. Expenses Miscellaneous Development 14NP associated with excursions and activities for payments to: parents 6 Kindergartens and Day Care programs. and regions/DET Other For GST code refer to School GST Fact reimbursements Sheet – Tax Invoices at: Tax on eduGate.

89591 Asset Write Down Expense relating to N/A System Use Only the write down of Expense recorded when assets valued greater than asset on Disposal $5,000 are disposed.

89592 Prior year/s Expense relating to a N/A Support Officer use only adjustments to prior year Expense recorded when adjustments are made to assets Assets adjustment to assets. relating to a prior year.

89593 Financial adj. by Expense relating to a N/A Support Officer use only DET prior year financial transaction adjustment Used for correction/adjustment entries relating to a prior other than assets. year.

66 Version 7.5.3 38. 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.

Program Sub program Program/ Sub program title Code code

100 Communication

1001 Communication

1020 - 1049 School Defined

105 Personal Learning

1051 Personal Learning

1070- 1099 School Defined

110 Interpersonal Development

1101 Interpersonal Development

1102 Human Development in society

115 Thinking

1151 Thinking

120 Civics and Citizenship

1201 Civics and Citizenship

1202 Classical Societies and Cultures

1203 Contemporary Australian Society

1204 Environmental Studies

1205 Industry and Enterprise Studies

1206 International Studies

1207 Legal Studies

1208 Philosophy

1209 Political Studies

67 Program Sub program Program/ Sub program title Code code

1210 Religion and Society

1211 Texts and Traditions

125 Design, Creativity and Technology

1251 Design, Creativity and Technology

1252 Agriculture and Horticulture

1253 Food and Technology

1254 Technology

130 Information and Communications Technology

1301 Information and Communications Technology

1302 Systems and Technology

400 The Arts

4000 The Arts

4001 Art

4002 Ceramics

4003 Dance

4004 Dance Styles

4005 Drama

4006 Graphic Communication

4007 Media

4008 Music Styles

4009 Music Performance

68 Version 7.5.3 ProgramCode Sub program code Program/ Sub program title

4010 Photography

4011 Sculpture

4012 Studio Arts

4013 Theatre Studies

4014 Visual Communication and Design

4015 Classroom Music

4016 Instrumental Music

4017 Ensemble Music

4050 – 4099 School Defined

410 English

4101 English

4102 English as an Additional Language (EAL)

4103 English Literature

4104 Foundation English

420 Health and Physical Education

4200 Health and Physical Education

4201 Health and Human Development

4202 Health Education

4203 Home Economics

4205 Outdoor and Environmental Studies

4206 Physical Education

4207 Sport Education

4208 Traffic Safety Education

ProgramCode Sub program code Program/ Sub program title

69 430 Languages Other Than English (LOTE)

4301 LOTE

4302 Auslan

4303 Classical Greek

4304 Australian Indigenous Languages

4305 Latin

4306 Albanian

4307 Arabic

4308 Armenian

4309 Bengali

4310 Chinese

4311 Croatian

4312 Czech

4313 Dutch

4314 Filipino

4315 French

4316 German

4317 Greek

4318 Hebrew

4319 Hungarian

4320 Indonesian

4321 Italian

70 Version 7.5.3 Program Sub program code Program/ Sub program title Code

430 4322 Japanese

4323 Khmer

4324 Korean

4325 Latvian

4326 Lithuanian

4327 Macedonian

4328 Maltese

4329 Persian

4330 Polish

4331 Portuguese

4332 Romanian

4333 Russian

4334 Serbian

4335 Sinhalese

4336 Slovenian

4337 Spanish

4338 Swedish

4339 Tamil

4340 Turkish

4341 Ukrainian

4342 Vietnamese

71 ProgramCode Sub program code Program/ Sub program title

440 Mathematics

4400 Mathematics

4401 Further Mathematics

4402 General Mathematics

4403 Mathematical Methods

4404 Specialist Mathematics

4405 Statistics

450 Science

4500 Science

4501 Biology

4502 Chemistry

4503 Earth Science

4504 General Science

4505 Geology

4506 Physics

4507 Psychology

460 Humanities

4600 Humanities

4601 Accounting

4602 Business Management

4605 Economics

4607 Geography

4608 History

72 Version 7.5.3 ProgramCode Sub program code Program/ Sub program title

480 Library

4801 Library

490 Integrated Studies

4901 Integrated Studies

4902 Prep–Yr 2

4903 Yr3

4904 Yr4

4905 Yr5

4906 Yr6

4907 Kindergarten – including salaries paid to locally employed kindergarten staff

510 Integration Support

5101 Integration Integration of students with disabilities, including aides and the purchase of resources. Salaries paid to locally employed integration staff

520 Student Welfare

5201 Student Welfare Includes State Schools Relief Program, social service, collections, school nurse, first aid consumables, chaplaincy, student welfare coordination and related activities.

5215 Respectful Relationships Leads Transactions relating to the implementation of Respectful Relationships - Leading Schools

5216 Respectful Relationships Ptnrs Transactions relating to the implementation of Respectful Relationships - Partner Schools

5250 –5299 School Defined

73 Program Sub program Program/ Sub program title Description Code code

530 Student Services

Includes careers guidance, work experience, 5301 Student Services student representative council, student conferences, student diaries and related activities. 5350 – 5399 School Defined

540 Overseas Fee Paying Students

5401 Overseas Fee Paying Students For use where schools enrol overseas fee paying students 5450 - 5499 School Defined

550 Employee Health Management

5501 Employee Health Includes occupational health and safety measures and related activities. 5503 Occ Health and Safety

5504 First Aid

5505 Safe work practices including induction

5506 Noise Testing

5507 Air Quality Testing

5508 Electrical Testing & Tagging

5509 Health and Wellbeing Activities

5510 Asbestos Removal

74 Version 7.5.3 ProgramCode Sub program code Program/ Sub program title Description

600 Building Services

6001 Building Services The upkeep and maintenance of the school and related activities:

 Buildings

 Gardens and grounds

 Provision for contract cleaning services

 Sanitation

 Electricity

 Gas

 Water

 Rates – Property

 Sewerage

 Refuse and Garbage

 Fire and security

 Wages for maintenance/repai rs and grounds paid to school related activity.

620 Maintenance

6201 Maintenance and Minor It is vital that schools use their works Maintenance allocation for the active and ongoing maintenance of facilities and to prevent potential health and safety issues. The Maintenance grant is paid on a quarterly basis as part of the Student Resource Package Budget Cash Grant. Also refer to the SRP Guide – Maintenance and Minor Works Funding (Reference 35) for additional information.

6220 Condition Assessment Capital Scope of works identified via the Condition Assessment Capital. School to scope works and submit plan and projects using the School Maintenance System (SMS).

6221 Condition Assessment Maint Scope of works identified via the Condition Assessment Maintenance. School to scope works and submit plan and

75 projects using the School Maintenance System (SMS).

76 Version 7.5.3 ProgramCode Sub program code Program/ Sub program title Description

640 Inspections

6401 Inspections SRP Essential Services / Annual Contracts funding Cost of routine inspections including any associated consumables. This account should be used for: Routine inspections to comply with essential services regulation, e.g. fire services. Specialist inspections such as a structural engineering report. Facility inspections associated with annual contracts.

6450- 6499 School Defined

650 Grounds/External Signage

6550 - 6599 School Defined Non-building activities not included in programs shown above. The range of activities would include site improvements, signage or other external activities. Where a school has a significant project, a sub-program may be created, e.g. playground installation, landscaping, fencing.

660 Other Works

6650 - 6699 School Defined Any other building activities not included in the programs shown above including upgrade works, minor improvements e.g. Shelving, maintenance to lockers etc. School funded and other activities such as 2 for 1 grants, back flow and integration funded projects would also be included. Where a school has a significant project, a sub-program may be created, e.g. art room upgrade.

690 Technical Support

6901 Tech Support Refer to Expenditure code 89201 Specialist Technical Support Specialist.

6902 Tech Support Refer to Expenditure code 89202 General Technical Support General.

77 39. Administration Programs

Program Code Sub program code Program/ Sub program title Description

700 Administrative Services

7001 Administration Non-teaching areas of a school:  salaries paid to office staff employed by School council including employer contributions for a Superannuation fund

 furniture and equipment, maintenance and hire of office equipment

 postage, insurance, bank charges

 telephone

 advertising, public relations

 office requisites and photocopying

 student teacher supervision (refer to HRweb for payment process)

7010 Professional Development Staff professional development

7050 -7099 School Defined

710 Outside School Hours Care

7101 Outside School Hours Care Operation of the Outside School Hours Care program, including salaries, allowance and other recurrent costs.

720 Canteen

7201 Canteen Operation of the school canteen, including salaries, allowances and other recurrent costs.

78 Version 7.5.3 7250 - 7299 School Defined

730 General Trading

7301 Book Stall

7302 Uniform Sales – New

7303 Uniform Sales - Used

79 40. Specific Purpose Programs Program Sub program Program/ Sub program title Description Code code

800 Building Fund

8001 Building Fund Tax deductible community donations. Only for schools with Deductible Gift Recipient (DGR) status.

810 Library Fund

8101 Library Fund Tax deductible community donations. Only for schools with Deductible Gift Recipient (DGR) status.

820 Joint Use/Hire Facilities

8201 Joint Use Shared facilities where a signed joint use agreement is in place between 2 or more parties e.g. school and shire council.

8202 Gymnasium Hire Hire of school gym.

8203 Theatre Hire Hire of school theatre or similar.

8204 School Camp Hire Hire of school owned camp

8205 Canteen Licence Canteen licenced to a private contractor.

830 Camps

8301 Camps Camps, bus fares and special activities.

840 Excursions

8401 Excursions Excursions

850 School Based Activities

8501 School Based Activities Activities held within the school

860 Casual Relief Teachers

8601 Casual Relief Teachers Casual Relief Teacher salaries and related costs.

80 Version 7.5.3 Version 7.5.3 June 2017

81 Program Sub program Program/ Sub program title Description Code code

870 School Community Associations

8701 School Community Transactions relating to a parent club or association or Associations other body established to provide support to a government school.

880 Accountability and Reporting

8801 Accountability and Reporting Preparation, publication and distribution of: student reports, school annual reports, school magazines and newsletters, parent teacher nights, orientation programs, information programs, speech nights, presentation ceremonies and awards.

890 Vocational Ed and Training (VET)

8901 Vocational Ed and Training Operation of Vocational Education and Training (VET) Programs

900 Curriculum Services

910 Regional Initiatives

920 Cooperative

9201 Cooperative Items related to the Cooperative account.

82 Version 7.5.3 41. General Purpose Programs Program Code Sub program code Program/ Sub program title Description

930 General Purpose

9301 Book Club

9302 Lockers

9303 Instrument Hire

9304 School Council Initiatives

940 Revenue Control

9499 Revenue Control This subprogram should not be used for expenditure of any type Activated to record the revenue budget component of programs/subprograms where expenditure budget only is entered at each program/subprogram level.

950 Aboriginal Student Supt. Assoc.

42. Commonwealth Programs Program Code Sub program code Program/ Sub program title Description

960 Commonwealth Programs

9611 National Partnership To be used for projects Program Low SES funded under the National Partnerships Program for improving educational outcome in low Socio- Economic Status school communities.

9612 National Partnership To be used for projects Program Teacher Quality funded under the National Partnerships Program for improving principal leadership development and teacher quality.

9613 National Partnership To be used for projects Program Literacy & funded under the National Numeracy Partnerships Program for literacy and numeracy reform.

83 9623 Early Yrs Koorie Lit & Early Years Koorie Literacy Num Prg and Numeracy Program (EYKLNP)

9630 Local Admin Bureau Only used by schools who Project received funding under the Local Administrative Bureau Project.

43. Student Support Services Program Code Sub program code Program/ Sub program title Description

970 Student Support Services

9716 SSSO Operation Transactions relating to the operation of the SSSO program in schools including salaries for locally employed SSSO staff

9717 SSSO Administration Transaction relating to the administration of the SSSO program in schools.

84 Version 7.5.3 44. DET Initiatives (Subject to Change) 000 Not Applicable

100 Campus 1

200 Campus 2

300 Campus 3

301 Secondary Literacy

302 CSF implementation

303 Curriculum development

304 Early Years Literacy

305 Early Years Numeracy

306 Learning technologies/IT

307 Literacy and numeracy (English and Maths)

308 Managed Individual Pathways (MIPS)

309 Middle Years of Schooling

310 Organisational Health

311 Physical and/or financial resources

312 Reading Recovery

313 Restart

314 School management

315 Equity

316 Specialist programs

317 Staff professional development

318 Student engagement

319 Student retention/completion

320 Student wellbeing

321 Students achievement (in general)

322 Teaching and learning

323 VCAL

324 VCE

85 DET Initiatives - Cont

325 VET in schools

326 VET/post-compulsory curriculum provision

327 Quality Teacher Programs (QTP)

328 Excellence in Languages

329 Leading Schools Fund

330 Language Support Program

400 Campus 4

500 Campus 5

600 Campus 6

700 Campus 7

800 Campus 8

900 Campus 9

86 Version 7.5.3 Department of Education and Training

Financial Services Division http://www.education.vic.gov.au/school/principals/fi nance/pages/default.aspx