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<p class=MsoNormal><font size=2 color=blue face="Book Antiqua"><span
style='font-size:10.0pt;font-family:"Book Antiqua";color:blue'>Hi Everyone,<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=blue face="Book Antiqua"><span
style='font-size:10.0pt;font-family:"Book Antiqua";color:blue'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=blue face="Book Antiqua"><span
style='font-size:10.0pt;font-family:"Book Antiqua";color:blue'>Re Service
Provider versus General Consultancy – I’m confused (as usual), so I
emailed Rita Gauci. She is happy for me to pass on her reply. Perhaps
we should take her advice and contact Michael O’Leary to request clearer
guidelines in the Chart of Accounts.<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=blue face="Book Antiqua"><span
style='font-size:10.0pt;font-family:"Book Antiqua";color:blue'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=blue face="Book Antiqua"><span
style='font-size:10.0pt;font-family:"Book Antiqua";color:blue'>Loretta McKay<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=blue face="Book Antiqua"><span
style='font-size:10.0pt;font-family:"Book Antiqua";color:blue'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=3 color=blue face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:blue'>Hi Loretta<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 color=blue face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:blue'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=3 color=blue face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:blue'>I agree with you. It is a fine line,
however, like you, I take the view that speech therapists, physios etc are a
direct service to students and guest speakers/presenters are an indirect
service. I’ve been transferred to the CASES21 Finance Project, so
if you would like this spelt out further in the Chart of Accounts glossary, you
need to request this to Michael O’Leary, A/Manager, School Financial
Management Unit. Telephone 9637 3256 or email:
o’leary.michael.k@edumail.vic.gov.au <o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 color=blue face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:blue'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=3 color=blue face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:blue'>Regards<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 color=blue face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:blue'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=3 color=blue face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:blue'>Rita<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 color=blue face=Arial><span style='font-size:
12.0pt;font-family:Arial;color:blue'><o:p> </o:p></span></font></p>
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</span></font></div>
<p class=MsoNormal><b><font size=2 face=Tahoma><span lang=EN-US
style='font-size:10.0pt;font-family:Tahoma;font-weight:bold'>From:</span></font></b><font
size=2 face=Tahoma><span lang=EN-US style='font-size:10.0pt;font-family:Tahoma'>
McKay, Loretta H <br>
<b><span style='font-weight:bold'>Sent:</span></b> Tuesday, 9 August 2005 12:12
PM<br>
<b><span style='font-weight:bold'>To:</span></b> Gauci, Rita M<br>
<b><span style='font-weight:bold'>Subject:</span></b> RE: [Busmanagers] CASES21
Finance coding</span></font><span lang=EN-US><o:p></o:p></span></p>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=blue face="Book Antiqua"><span
style='font-size:10.0pt;font-family:"Book Antiqua";color:blue'>Hi Rita,<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=blue face="Book Antiqua"><span
style='font-size:10.0pt;font-family:"Book Antiqua";color:blue'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=blue face="Book Antiqua"><span
style='font-size:10.0pt;font-family:"Book Antiqua";color:blue'>I’ve
always used service provider for speech therapists, and physiotherapists etc.
(ie. “Visiting service for a specific purpose”) and general
consultancy for guest speakers and presenters. <o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=blue face="Book Antiqua"><span
style='font-size:10.0pt;font-family:"Book Antiqua";color:blue'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=blue face="Book Antiqua"><span
style='font-size:10.0pt;font-family:"Book Antiqua";color:blue'>However the line
between the two seems very blurry, and from emails on our Business Managers
Mailing List others are confused as well. What is your verdict for speech
therapists etc?<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=blue face="Book Antiqua"><span
style='font-size:10.0pt;font-family:"Book Antiqua";color:blue'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=blue face="Book Antiqua"><span
style='font-size:10.0pt;font-family:"Book Antiqua";color:blue'>Loretta McKay<o:p></o:p></span></font></p>
<p class=MsoNormal><st1:place w:st="on"><font size=2 color=blue
face="Book Antiqua"><span style='font-size:10.0pt;font-family:"Book Antiqua";
color:blue'>Karoo</span></font></st1:place><font size=2 color=blue
face="Book Antiqua"><span style='font-size:10.0pt;font-family:"Book Antiqua";
color:blue'> PS<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=blue face="Book Antiqua"><span
style='font-size:10.0pt;font-family:"Book Antiqua";color:blue'>9759 6222<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=blue face="Book Antiqua"><span
style='font-size:10.0pt;font-family:"Book Antiqua";color:blue'><o:p> </o:p></span></font></p>
<p class=MsoNormal><i><font size=2 color=blue face="Book Antiqua"><span
style='font-size:10.0pt;font-family:"Book Antiqua";color:blue;font-style:italic'><o:p> </o:p></span></font></i></p>
<div>
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face="Times New Roman"><span lang=EN-US style='font-size:12.0pt'>
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</span></font></div>
<p class=MsoNormal><b><font size=2 face=Tahoma><span lang=EN-US
style='font-size:10.0pt;font-family:Tahoma;font-weight:bold'>From:</span></font></b><font
size=2 face=Tahoma><span lang=EN-US style='font-size:10.0pt;font-family:Tahoma'>
busmanagers-bounces@edulists.com.au
[mailto:busmanagers-bounces@edulists.com.au] <b><span style='font-weight:bold'>On
Behalf Of </span></b>Taylor, Deirdre D<br>
<b><span style='font-weight:bold'>Sent:</span></b> Tuesday, 9 August 2005 11:49
AM<br>
<b><span style='font-weight:bold'>To:</span></b> <st1:PersonName w:st="on">Business
Managers' Mailing List</st1:PersonName><br>
<b><span style='font-weight:bold'>Subject:</span></b> RE: [Busmanagers] CASES21
Finance - Archive Storage</span></font><span lang=EN-US><o:p></o:p></span></p>
</div>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=3 color=black face="Times New Roman"><span
style='font-size:12.0pt;color:black'>Thanks Raelene. Now speech therapists and
physiotherapists go under general consultancy.<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 color=black face="Times New Roman"><span
style='font-size:12.0pt;color:black'><o:p> </o:p></span></font></p>
<div>
<p class=MsoNormal><em><i><font size=5 color=fuchsia face=Harrington><span
style='font-size:18.0pt;font-family:Harrington;color:fuchsia'>Deidree Taylor</span></font></i></em><font
color=black><span style='color:black'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 color=purple face=Harrington><span
style='font-size:12.0pt;font-family:Harrington;color:purple'>Business Manager</span></font><font
color=black><span style='color:black'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 color=purple face=Harrington><span
style='font-size:12.0pt;font-family:Harrington;color:purple'>Orchard Grove P.S</span></font><font
color=black><span style='color:black'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 color=purple face=Harrington><span
style='font-size:12.0pt;font-family:Harrington;color:purple'>Phone:9894 3400</span></font><o:p></o:p></p>
</div>
<div>
<div class=MsoNormal align=center style='text-align:center'><font size=3
face="Times New Roman"><span lang=EN-US style='font-size:12.0pt'>
<hr size=2 width="100%" align=center tabindex=-1>
</span></font></div>
<p class=MsoNormal><b><font size=2 face=Tahoma><span lang=EN-US
style='font-size:10.0pt;font-family:Tahoma;font-weight:bold'>From:</span></font></b><font
size=2 face=Tahoma><span lang=EN-US style='font-size:10.0pt;font-family:Tahoma'>
busmanagers-bounces@edulists.com.au
[mailto:busmanagers-bounces@edulists.com.au] <b><span style='font-weight:bold'>On
Behalf Of </span></b>Clark, Raelene V<br>
<b><span style='font-weight:bold'>Sent:</span></b> Tuesday, 9 August 2005 10:54
AM<br>
<b><span style='font-weight:bold'>To:</span></b> <st1:PersonName w:st="on">Business
Managers' Mailing List</st1:PersonName><br>
<b><span style='font-weight:bold'>Subject:</span></b> RE: [Busmanagers] CASES21
Finance - Archive Storage</span></font><span lang=EN-US><o:p></o:p></span></p>
</div>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=blue face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:blue'>The company we used was Nojud Pty. Ltd. -
Geoff Fidler. </span></font><o:p></o:p></p>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'> <o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=blue face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:blue'>We had various quotes - most companies were
wanting to literally pull out every piece of paper and categorise it over a 2
weeks period - costing thousands. Geoff based his decisions on what we
had written on the outside of the archive boxes - took 2 days and cost $660.</span></font><o:p></o:p></p>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'> <o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=blue face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:blue'>His contact phone number is 9499 2823 or
0408 949 966. He is based in <st1:place w:st="on"><st1:City w:st="on">Fairfield</st1:City></st1:place>.
geofffidler@bigpond.com. </span></font><o:p></o:p></p>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'> <o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=blue face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:blue'>Another query regarding this general
consultancy vs. service provider coding. What are your thoughts regarding
speech therapists and physiotherapists?</span></font><o:p></o:p></p>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'> <o:p></o:p></span></font></p>
<p class=MsoNormal><em><i><font size=6 color=blue face="Brush Script MT"><span
style='font-size:24.0pt;font-family:"Brush Script MT";color:blue'>Raelene </span></font></i></em><font
size=2 color=blue face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:blue'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face="Eras Medium ITC"><span
style='font-size:10.0pt;font-family:"Eras Medium ITC";color:navy'>Raelene Clark</span></font><font
size=2 color=blue face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:blue'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face="Eras Medium ITC"><span
style='font-size:10.0pt;font-family:"Eras Medium ITC";color:navy'>Business
Manager</span></font><font size=2 color=blue face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:blue'><o:p></o:p></span></font></p>
<p class=MsoNormal><st1:place w:st="on"><st1:PlaceName w:st="on"><font size=2
color=navy face="Eras Medium ITC"><span style='font-size:10.0pt;font-family:
"Eras Medium ITC";color:navy'>Bayswater</span></font></st1:PlaceName><font
size=2 color=navy face="Eras Medium ITC"><span style='font-size:10.0pt;
font-family:"Eras Medium ITC";color:navy'> <st1:PlaceType w:st="on">Primary
School</st1:PlaceType></span></font></st1:place><font size=2 color=blue
face=Arial><span style='font-size:10.0pt;font-family:Arial;color:blue'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face="Eras Medium ITC"><span
style='font-size:10.0pt;font-family:"Eras Medium ITC";color:navy'>9721 3755</span></font><font
size=2 color=blue face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:blue'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face="Eras Medium ITC"><span
style='font-size:10.0pt;font-family:"Eras Medium ITC";color:navy'>clark.raelene.v@edumail.vic.gov.au</span></font><font
size=2 color=blue face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:blue'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'><o:p> </o:p></span></font></p>
<div class=MsoNormal align=center style='text-align:center'><font size=3
face="Times New Roman"><span lang=EN-US style='font-size:12.0pt'>
<hr size=2 width="100%" align=center tabIndex=-1>
</span></font></div>
<p class=MsoNormal style='margin-bottom:12.0pt'><b><font size=2 face=Tahoma><span
lang=EN-US style='font-size:10.0pt;font-family:Tahoma;font-weight:bold'>From:</span></font></b><font
size=2 face=Tahoma><span lang=EN-US style='font-size:10.0pt;font-family:Tahoma'>
busmanagers-bounces@edulists.com.au
[mailto:busmanagers-bounces@edulists.com.au] <b><span style='font-weight:bold'>On
Behalf Of </span></b>Taylor, Deirdre D<br>
<b><span style='font-weight:bold'>Sent:</span></b> Tuesday, 9 August 2005 10:32
AM<br>
<b><span style='font-weight:bold'>To:</span></b> <st1:PersonName w:st="on">Business
Managers' Mailing List</st1:PersonName><br>
<b><span style='font-weight:bold'>Subject:</span></b> RE: [Busmanagers] CASES21
Finance - Archive Storage</span></font><span lang=EN-US><o:p></o:p></span></p>
<p class=MsoNormal><font size=3 color=black face="Times New Roman"><span
style='font-size:12.0pt;color:black'>Raelene would also be interested in some
info on the company you used how good they were and what they actually did, and
the cost if possible. The principle here is looking into this possibly for next
year.<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 color=black face="Times New Roman"><span
style='font-size:12.0pt;color:black'><o:p> </o:p></span></font></p>
<div>
<p class=MsoNormal><em><i><font size=5 color=fuchsia face=Harrington><span
style='font-size:18.0pt;font-family:Harrington;color:fuchsia'>Deidree Taylor</span></font></i></em><font
color=black><span style='color:black'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 color=purple face=Harrington><span
style='font-size:12.0pt;font-family:Harrington;color:purple'>Business Manager</span></font><font
color=black><span style='color:black'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 color=purple face=Harrington><span
style='font-size:12.0pt;font-family:Harrington;color:purple'>Orchard Grove P.S</span></font><font
color=black><span style='color:black'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=3 color=purple face=Harrington><span
style='font-size:12.0pt;font-family:Harrington;color:purple'>Phone:9894 3400</span></font><o:p></o:p></p>
</div>
<div>
<div class=MsoNormal align=center style='text-align:center'><font size=3
face="Times New Roman"><span lang=EN-US style='font-size:12.0pt'>
<hr size=2 width="100%" align=center tabIndex=-1>
</span></font></div>
<p class=MsoNormal><b><font size=2 face=Tahoma><span lang=EN-US
style='font-size:10.0pt;font-family:Tahoma;font-weight:bold'>From:</span></font></b><font
size=2 face=Tahoma><span lang=EN-US style='font-size:10.0pt;font-family:Tahoma'>
busmanagers-bounces@edulists.com.au
[mailto:busmanagers-bounces@edulists.com.au] <b><span style='font-weight:bold'>On
Behalf Of </span></b>Clark, Raelene V<br>
<b><span style='font-weight:bold'>Sent:</span></b> Tuesday, 9 August 2005 10:14
AM<br>
<b><span style='font-weight:bold'>To:</span></b> <st1:PersonName w:st="on">Business
Managers' Mailing List</st1:PersonName><br>
<b><span style='font-weight:bold'>Subject:</span></b> [Busmanagers] CASES21
Finance - Archive Storage</span></font><span lang=EN-US><o:p></o:p></span></p>
</div>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'><o:p> </o:p></span></font></p>
<div>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>Hi everyone</span></font><o:p></o:p></p>
</div>
<div>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'> <o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>I recently had a company come to the school and go through
documents that had been archived. He then sorted them according to their
destruction date and destroyed documents that were ready.</span></font><o:p></o:p></p>
</div>
<div>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'> <o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>I am now wanting to pay the company - should the GL code be
89203 - general consultancy? Or should it just come under 86101 -
office/teacher requisites?</span></font><o:p></o:p></p>
</div>
<div>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'> <o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>I would appreciate any advice.</span></font><o:p></o:p></p>
</div>
<div>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'> <o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><font size=2 face=Arial><span style='font-size:10.0pt;
font-family:Arial'>Regards,</span></font><o:p></o:p></p>
</div>
<div>
<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'> <o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal><em><i><font size=6 color=blue face="Brush Script MT"><span
style='font-size:24.0pt;font-family:"Brush Script MT";color:blue'>Raelene </span></font></i></em><o:p></o:p></p>
<p class=MsoNormal><font size=2 color=navy face="Eras Medium ITC"><span
style='font-size:10.0pt;font-family:"Eras Medium ITC";color:navy'>Raelene Clark</span></font><o:p></o:p></p>
<p class=MsoNormal><font size=2 color=navy face="Eras Medium ITC"><span
style='font-size:10.0pt;font-family:"Eras Medium ITC";color:navy'>Business
Manager</span></font><o:p></o:p></p>
<p class=MsoNormal><st1:place w:st="on"><st1:PlaceName w:st="on"><font size=2
color=navy face="Eras Medium ITC"><span style='font-size:10.0pt;font-family:
"Eras Medium ITC";color:navy'>Bayswater</span></font></st1:PlaceName><font
size=2 color=navy face="Eras Medium ITC"><span style='font-size:10.0pt;
font-family:"Eras Medium ITC";color:navy'> <st1:PlaceType w:st="on">Primary
School</st1:PlaceType></span></font></st1:place><o:p></o:p></p>
<p class=MsoNormal><font size=2 color=navy face="Eras Medium ITC"><span
style='font-size:10.0pt;font-family:"Eras Medium ITC";color:navy'>9721 3755</span></font><o:p></o:p></p>
<p class=MsoNormal><font size=2 color=navy face="Eras Medium ITC"><span
style='font-size:10.0pt;font-family:"Eras Medium ITC";color:navy'>clark.raelene.v@edumail.vic.gov.au</span></font><o:p></o:p></p>
</div>
<p><b><font size=3 face="Times New Roman"><span style='font-size:12.0pt;
font-weight:bold'>Important - </span></font></b>This email and any attachments
may be confidential. If received in error, please contact us and delete all
copies. Before opening or using attachments check them for viruses and defects.
Regardless of any loss, damage or consequence, whether caused by the negligence
of the sender or not, resulting directly or indirectly from the use of any
attached files our liability is limited to resupplying any affected
attachments. Any representations or opinions expressed are those of the
individual sender, and not necessarily those of the Department of Education
& Training.<o:p></o:p></p>
<p><b><font size=3 face="Times New Roman"><span style='font-size:12.0pt;
font-weight:bold'>Important - </span></font></b>This email and any attachments
may be confidential. If received in error, please contact us and delete all
copies. Before opening or using attachments check them for viruses and defects.
Regardless of any loss, damage or consequence, whether caused by the negligence
of the sender or not, resulting directly or indirectly from the use of any
attached files our liability is limited to resupplying any affected
attachments. Any representations or opinions expressed are those of the
individual sender, and not necessarily those of the Department of Education
& Training. <o:p></o:p></p>
<p><b><font size=3 face="Times New Roman"><span style='font-size:12.0pt;
font-weight:bold'>Important - </span></font></b>This email and any attachments
may be confidential. If received in error, please contact us and delete all
copies. Before opening or using attachments check them for viruses and defects.
Regardless of any loss, damage or consequence, whether caused by the negligence
of the sender or not, resulting directly or indirectly from the use of any
attached files our liability is limited to resupplying any affected
attachments. Any representations or opinions expressed are those of the individual
sender, and not necessarily those of the Department of Education &
Training.<o:p></o:p></p>
<p><b><font size=3 face="Times New Roman"><span style='font-size:12.0pt;
font-weight:bold'>Important - </span></font></b>This email and any attachments
may be confidential. If received in error, please contact us and delete all
copies. Before opening or using attachments check them for viruses and defects.
Regardless of any loss, damage or consequence, whether caused by the negligence
of the sender or not, resulting directly or indirectly from the use of any
attached files our liability is limited to resupplying any affected attachments.
Any representations or opinions expressed are those of the individual sender,
and not necessarily those of the Department of Education & Training.<o:p></o:p></p>
</div>
<p></p><p><b>Important - </b>This email and any attachments may be confidential. If received in error, please contact us and delete all copies. Before opening or using attachments check them for viruses and defects. Regardless of any loss, damage or consequence, whether caused by the negligence of the sender or not, resulting directly or indirectly from the use of any attached files our liability is limited to resupplying any affected attachments. Any representations or opinions expressed are those of the individual sender, and not necessarily those of the Department of Education & Training.</body>
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