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<BODY lang=EN-AU vLink=purple link=blue><B>From:</B> Treloar, Ivan
IG<BR><B>Sent:</B> Tuesday, 24 January 2006 9:43 AM<BR><B>To:</B> Edwards,
Rachael R<BR><B>Subject:</B> FW: Schools Audit 2006<BR>
<DIV dir=ltr align=left><FONT face=Arial color=#0000ff size=2><SPAN
class=420054322-23012006>FYI</SPAN></FONT></DIV><BR>
<DIV class=OutlookMessageHeader lang=en-us dir=ltr align=left>
<HR tabIndex=-1>
<FONT face=Tahoma size=2><B>From:</B> Kerrimuir Primary School <BR><B>Sent:</B>
Tuesday, 24 January 2006 9:41 AM<BR><B>To:</B> Treloar, Ivan
IG<BR><B>Subject:</B> FW: Schools Audit 2006<BR></FONT><BR></DIV>
<DIV></DIV>
<P><SPAN lang=en-us><FONT face=Arial size=2><BR></FONT><FONT face=Arial
size=2>------------------------------------------- <BR></FONT><B><FONT
face=Arial size=2>From:</FONT></B> <FONT face=Arial size=2>Schools Audit
2006[SMTP:SCHOOLS@BDOMEL.COM.AU] <BR></FONT><B><FONT face=Arial
size=2>Sent:</FONT></B> <FONT face=Arial size=2>Tuesday, January 24, 2006
9:34:23 AM <BR></FONT><B><FONT face=Arial size=2>To:</FONT></B> <FONT face=Arial
size=2>Kerrimuir Primary School <BR></FONT><B><FONT face=Arial
size=2>Subject:</FONT></B> <FONT face=Arial size=2>Schools Audit 2006
<BR></FONT><B><FONT face=Arial size=2>Auto forwarded by a
Rule</FONT></B></SPAN></P><BR>
<DIV class=Section1>
<P class=MsoNormal><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio">24 January 2006</SPAN></FONT></P>
<P class=MsoNormal><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio"></SPAN></FONT> </P>
<P class=MsoNormal><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio">The Principal/ School
Council</SPAN></FONT></P>
<P class=MsoNormal><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio">Kerrimuir Primary
School</SPAN></FONT></P>
<P class=MsoNormal><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio">Molbray Street,</SPAN></FONT></P>
<P class=MsoNormal><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio">Box Hill North</SPAN></FONT></P>
<P class=MsoNormal><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio"></SPAN></FONT> </P>
<P class=MsoNormal><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio">Dear Principal/School Council<FONT
color=red><SPAN style="COLOR: red"> </SPAN></FONT></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio"></SPAN></FONT> </P>
<P class=MsoNormal style="TEXT-ALIGN: justify"><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio">We have been appointed by D E
& T to perform the audit of your school’s accounts for the year ended
</SPAN></FONT><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio">31 December
2005</SPAN></FONT><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio">.</SPAN></FONT></P>
<P class=MsoNormal style="TEXT-ALIGN: justify"><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio"></SPAN></FONT> </P>
<P class=MsoNormal style="TEXT-ALIGN: justify"><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio">The purpose of the audit is to
express an opinion on the school’s financial statements for the 2005 year. We
remind you that the responsibility for the presentation of the financial report
including adequate disclosure is that of the School Council. This includes, the
maintenance of adequate accounting records and internal control structure, the
adherence to D E & T accounting policies, and the safeguarding of the school
assets.</SPAN></FONT></P>
<P class=MsoNormal style="TEXT-ALIGN: justify"><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio"></SPAN></FONT> </P>
<P class=MsoNormal style="TEXT-ALIGN: justify"><B><FONT face=Palatio
size=2><SPAN
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Palatio">Further to our
recent telephone conversation with your school, we confirm that we will be
visiting your school on 19-May-06</SPAN></FONT></B><FONT face=Palatio
size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio"> at approximately
</SPAN></FONT><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio">8:30am</SPAN></FONT><FONT
face=Palatio size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio">. If
there is any variation to this date we will contact you as soon as we become
aware of the change. If this date is very inconvenient to you please
contact us immediately. It is anticipated that school staff will be
available between </SPAN></FONT><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio">8:30am</SPAN></FONT><FONT
face=Palatio size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio"> and
</SPAN></FONT><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio">5:30pm</SPAN></FONT><FONT
face=Palatio size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio"> on that
day. </SPAN></FONT></P>
<P class=MsoNormal style="TEXT-ALIGN: justify"><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio"></SPAN></FONT> </P>
<P class=MsoNormal style="TEXT-ALIGN: justify"><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio">To facilitate the audit, it would
assist us if you could arrange for copies of key documents to be available on
the morning of our visit. Documents required at time of audit will
include:</SPAN></FONT></P>
<UL type=disc>
<LI class=MsoNormal style="TEXT-ALIGN: justify"><FONT face=Palatio
size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio">Copy of all
financial statements for the school</SPAN></FONT><FONT face=Palatio><SPAN
style="FONT-FAMILY: Palatio"> </SPAN></FONT>
<LI class=MsoNormal style="TEXT-ALIGN: justify"><FONT face=Palatio
size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio">Minutes of all
School Council Meetings</SPAN></FONT><FONT face=Palatio><SPAN
style="FONT-FAMILY: Palatio"> </SPAN></FONT>
<LI class=MsoNormal style="TEXT-ALIGN: justify"><FONT face=Palatio
size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio">DF Query report
with all cheques > $1,000</SPAN></FONT><FONT face=Palatio><SPAN
style="FONT-FAMILY: Palatio"> </SPAN></FONT>
<LI class=MsoNormal style="TEXT-ALIGN: justify"><FONT face=Palatio
size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio">Access to the
general ledger for the year (CASES & CASES21)</SPAN></FONT><FONT
face=Palatio><SPAN style="FONT-FAMILY: Palatio"> </SPAN></FONT>
<LI class=MsoNormal style="TEXT-ALIGN: justify"><FONT face=Palatio
size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio">Signed
representation letter printed on school letterhead (available
</SPAN></FONT><B><U><FONT face=Palatio color=blue size=2><SPAN
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; COLOR: blue; FONT-FAMILY: Palatio"><A
href="http://survey.bdomel.com.au/schools2006/Representation%20Letter%202006.doc">here</A></SPAN></FONT></U></B><FONT
face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio">)</SPAN></FONT><FONT
face=Palatio><SPAN style="FONT-FAMILY: Palatio"> </SPAN></FONT></LI></UL>
<P class=MsoNormal style="TEXT-ALIGN: justify"><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio"></SPAN></FONT> </P>
<P class=MsoNormal style="TEXT-ALIGN: justify"><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio">We note that for the purpose of
the audit we will require documents from both CASES and CASES21 (where migration
to CASES21 occurred during the year). The CASES reports being applicable
up to/at the date the school changed to CASES21.</SPAN></FONT></P>
<P class=MsoNormal style="TEXT-ALIGN: justify"><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio"></SPAN></FONT> </P>
<P class=MsoNormal style="TEXT-ALIGN: justify"><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio">The detailed list of requirements
for CASES is available </SPAN></FONT><B><U><FONT face=Palatio color=blue
size=2><SPAN
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; COLOR: blue; FONT-FAMILY: Palatio"><A
href="http://survey.bdomel.com.au/schools2006/Audit%20Requirements%202006.doc">here</A></SPAN></FONT></U></B><FONT
face=Palatio size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio">.
The detailed list of requirements for CASES21 is available
</SPAN></FONT><B><U><FONT face=Palatio color=blue size=2><SPAN
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; COLOR: blue; FONT-FAMILY: Palatio"><A
href="http://survey.bdomel.com.au/schools2006/Audit%20Requirements%202006%20C21.doc">here</A></SPAN></FONT></U></B><FONT
face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio">.</SPAN></FONT></P>
<P class=MsoNormal style="TEXT-ALIGN: justify"><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio"></SPAN></FONT> </P>
<P class=MsoNormal style="TEXT-ALIGN: justify"><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio">We anticipate that our audit will
take one day. We would like to meet with you and the bursar or business
manager at </SPAN></FONT><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio">8:30am</SPAN></FONT><FONT
face=Palatio size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio"> on the
day of our visit to discuss the current financial control environment operating
at the school.</SPAN></FONT></P>
<P class=MsoNormal style="TEXT-ALIGN: justify"><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio"></SPAN></FONT> </P>
<P class=MsoNormal style="TEXT-ALIGN: justify"><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio">We would also like to meet with
you and the bursar or business manager at the conclusion of our audit to
formally discuss the results of our work and the planned timing for issuing the
report. If available, we would also like to meet with the school council
president.</SPAN></FONT></P>
<P class=MsoNormal style="TEXT-ALIGN: justify"><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio"></SPAN></FONT> </P>
<P class=MsoNormal style="TEXT-ALIGN: justify"><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio">We look forward to meeting with
you and your staff on the above date. If you have any queries, please contact
Anna Shepherd of our office on 96158643.</SPAN></FONT></P>
<P class=MsoNormal><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio"></SPAN></FONT> </P>
<P class=MsoNormal><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio">Yours faithfully</SPAN></FONT></P>
<P class=MsoNormal><FONT face=Palatio size=1><SPAN
style="FONT-SIZE: 6pt; FONT-FAMILY: Palatio"></SPAN></FONT> </P>
<P class=MsoNormal><FONT face=Palatio size=1><SPAN
style="FONT-SIZE: 6pt; FONT-FAMILY: Palatio"></SPAN></FONT> </P>
<P class=MsoNormal><FONT face=Palatio size=1><SPAN
style="FONT-SIZE: 6pt; FONT-FAMILY: Palatio"></SPAN></FONT> </P>
<P class=MsoNormal><FONT face=Palatio size=1><SPAN
style="FONT-SIZE: 6pt; FONT-FAMILY: Palatio"></SPAN></FONT> </P>
<P class=MsoNormal><B><FONT face=Palatio size=2><SPAN
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Palatio">J F
Knott</SPAN></FONT></B></P>
<P class=MsoNormal><FONT face=Palatio size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Palatio">Partner</SPAN></FONT></P>
<P class=MsoNormal><B><FONT face=Palatio size=2><SPAN
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Palatio"></SPAN></FONT></B> </P>
<P class=MsoNormal><B><FONT face=Palatio size=2><SPAN
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Palatio">BDO Chartered
Accountants & Advisers</SPAN></FONT></B></P>
<P class=MsoNormal><FONT face=Palatio size=1><SPAN
style="FONT-SIZE: 9pt; FONT-FAMILY: Palatio">563 Bourke St</SPAN></FONT><FONT
face=Palatio size=1><SPAN style="FONT-SIZE: 9pt; FONT-FAMILY: Palatio">,
</SPAN></FONT><FONT face=Palatio size=1><SPAN
style="FONT-SIZE: 9pt; FONT-FAMILY: Palatio">Melbourne</SPAN></FONT><FONT
face=Palatio size=1><SPAN style="FONT-SIZE: 9pt; FONT-FAMILY: Palatio"> VIC
3000</SPAN></FONT></P>
<P class=MsoNormal><FONT face="Times New Roman" size=3><SPAN
style="FONT-SIZE: 12pt"></SPAN></FONT> </P></DIV>
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