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<BODY lang=EN-US vLink=purple link=blue>
<DIV dir=ltr align=left><SPAN class=886114303-06042006><FONT face=Arial
color=#0000ff>Hi Raelene</FONT></SPAN></DIV>
<DIV dir=ltr align=left><SPAN class=886114303-06042006><FONT face=Arial
color=#0000ff></FONT></SPAN> </DIV>
<DIV dir=ltr align=left><SPAN class=886114303-06042006><FONT face=Arial
color=#0000ff>I have just returned from a CASES21 Assets Module refresher module
at Parkmore - it was excellent and cleared up all of the areas I was unsure
of. I would recommend it.</FONT></SPAN></DIV>
<DIV dir=ltr align=left><SPAN class=886114303-06042006><FONT face=Arial
color=#0000ff></FONT></SPAN> </DIV>
<DIV dir=ltr align=left><SPAN class=886114303-06042006><FONT face=Arial
color=#0000ff>Cheers</FONT></SPAN></DIV>
<DIV dir=ltr align=left><SPAN class=886114303-06042006><!-- Converted from text/rtf format -->
<P><B><I><FONT face="Bradley Hand ITC" size=7>S</FONT><FONT
face="Bradley Hand ITC" size=5>andra</FONT></I></B> <BR><B><I><FONT face=Arial
size=2>S. DOWNIE<BR>BUSINESS MANAGER<BR>BAYSWATER SECONDARY
COLLEGE<BR>Phone : 9729
2555<BR>Fax : 9729
2812<BR>e-mail :
bayswater.sc@edumail.vic.gov.au</FONT></I></B> </P></SPAN></DIV><BR>
<DIV class=OutlookMessageHeader lang=en-us dir=ltr align=left>
<HR tabIndex=-1>
<FONT face=Tahoma size=2><B>From:</B> busmanagers-bounces@edulists.com.au
[mailto:busmanagers-bounces@edulists.com.au] <B>On Behalf Of </B>Clark, Raelene
V<BR><B>Sent:</B> Thursday, 6 April 2006 12:40 PM<BR><B>To:</B> Business
Managers' Mailing List<BR><B>Subject:</B> RE: [Busmanagers] Assets
Register<BR></FONT><BR></DIV>
<DIV></DIV>
<DIV dir=ltr align=left><SPAN class=017044002-06042006><FONT face=Arial
color=#0000ff size=2>Thanks Marje</FONT></SPAN></DIV>
<DIV dir=ltr align=left><SPAN class=017044002-06042006><FONT face=Arial
color=#0000ff size=2></FONT></SPAN> </DIV>
<DIV dir=ltr align=left><SPAN class=017044002-06042006><FONT face=Arial
color=#0000ff size=2>You are a wealth of information!!</FONT></SPAN></DIV>
<DIV> </DIV>
<DIV align=left><FONT face="Brush Script MT" color=#0000ff size=6><EM>Raelene
</EM></FONT></DIV>
<DIV align=left><FONT face="Eras Medium ITC" color=#000080 size=2>Raelene
Clark</FONT></DIV>
<DIV align=left><FONT face="Eras Medium ITC" color=#000080 size=2>Business
Manager</FONT></DIV>
<DIV align=left><FONT face="Eras Medium ITC" color=#000080 size=2>Bayswater
Primary School</FONT></DIV>
<DIV align=left><FONT face="Eras Medium ITC" color=#000080 size=2>9721
3755</FONT></DIV>
<DIV align=left><FONT face="Eras Medium ITC" color=#000080
size=2>clark.raelene.v@edumail.vic.gov.au</FONT></DIV>
<DIV> </DIV><BR>
<DIV class=OutlookMessageHeader lang=en-us dir=ltr align=left>
<HR tabIndex=-1>
<FONT face=Tahoma size=2><B>From:</B> busmanagers-bounces@edulists.com.au
[mailto:busmanagers-bounces@edulists.com.au] <B>On Behalf Of </B>Brophy,
Marjorie J<BR><B>Sent:</B> Thursday, 6 April 2006 12:32 PM<BR><B>To:</B>
Business Managers' Mailing List<BR><B>Subject:</B> RE: [Busmanagers] Assets
Register<BR></FONT><BR></DIV>
<DIV></DIV>
<DIV class=Section1>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial">No use the AR code for
any assets. Recommendation is that books be paid through GL and one entry
is put on at the end of the year.<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial"><o:p> </o:p></SPAN></FONT></P>
<DIV>
<P class=MsoNormal><STRONG><B><FONT face="Comic Sans MS" color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: 'Comic Sans MS'">Marje
Brophy</SPAN></FONT></B></STRONG><FONT color=navy><SPAN
style="COLOR: navy"><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><STRONG><B><FONT face="Comic Sans MS" color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: 'Comic Sans MS'">Systems
Training and Support Officer</SPAN></FONT></B></STRONG><FONT color=navy><SPAN
style="COLOR: navy"><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><STRONG><B><FONT face="Comic Sans MS" color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: 'Comic Sans MS'">Gippsland
Region</SPAN></FONT></B></STRONG><FONT color=navy><SPAN
style="COLOR: navy"><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><STRONG><B><FONT face="Comic Sans MS" color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: 'Comic Sans MS'">5127-0417</SPAN></FONT></B></STRONG><FONT
color=navy><SPAN style="COLOR: navy"><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><STRONG><B><FONT face="Comic Sans MS" color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: 'Comic Sans MS'">0410 522
208</SPAN></FONT></B></STRONG><FONT color=navy><SPAN
style="COLOR: navy"><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><STRONG><B><FONT face="Comic Sans MS" color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: 'Comic Sans MS'">brophy.marjorie.j@edumail.vic.gov.au</SPAN></FONT></B></STRONG><o:p></o:p></P></DIV>
<DIV>
<DIV class=MsoNormal style="TEXT-ALIGN: center" align=center><FONT
face="Times New Roman" size=3><SPAN style="FONT-SIZE: 12pt">
<HR tabIndex=-1 align=center width="100%" SIZE=2>
</SPAN></FONT></DIV>
<P class=MsoNormal><B><FONT face=Tahoma size=2><SPAN
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Tahoma">From:</SPAN></FONT></B><FONT
face=Tahoma size=2><SPAN style="FONT-SIZE: 10pt; 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> Thursday, 6 April 2006
11:47 AM<BR><B><SPAN style="FONT-WEIGHT: bold">To:</SPAN></B> <st1:PersonName
style="BACKGROUND-POSITION: left bottom; BACKGROUND-IMAGE: url(res://ietag.dll/#34/#1001); BACKGROUND-REPEAT: repeat-x"
tabIndex=0 w:st="on">Business Managers' Mailing
List</st1:PersonName><BR><B><SPAN style="FONT-WEIGHT: bold">Subject:</SPAN></B>
RE: [Busmanagers] Assets Register</SPAN></FONT><o:p></o:p></P></DIV>
<P class=MsoNormal><FONT face="Times New Roman" size=3><SPAN
style="FONT-SIZE: 12pt"><o:p> </o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=blue size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: blue; FONT-FAMILY: Arial">Thank you
Marje</SPAN></FONT><o:p></o:p></P>
<P class=MsoNormal><FONT face="Times New Roman" size=3><SPAN
style="FONT-SIZE: 12pt"> <o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=blue size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: blue; FONT-FAMILY: Arial">I hadn't gone far
enough into the section - I thought all the addition information was at the
start. </SPAN></FONT><o:p></o:p></P>
<P class=MsoNormal><FONT face="Times New Roman" size=3><SPAN
style="FONT-SIZE: 12pt"> <o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=blue size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: blue; FONT-FAMILY: Arial">Just for future
reference - should I pay for items worth less than $1000 using the AR code
rather than the GL code? Or is the AR code primarily for assets over
$1000?</SPAN></FONT><o:p></o:p></P>
<P class=MsoNormal><FONT face="Times New Roman" size=3><SPAN
style="FONT-SIZE: 12pt"> <o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=blue size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: blue; FONT-FAMILY: Arial">Regards,</SPAN></FONT><o:p></o:p></P>
<DIV>
<P class=MsoNormal><FONT face="Times New Roman" size=3><SPAN
style="FONT-SIZE: 12pt"> <o:p></o:p></SPAN></FONT></P></DIV>
<P class=MsoNormal><EM><I><FONT face="Brush Script MT" color=blue size=6><SPAN
style="FONT-SIZE: 24pt; COLOR: blue; FONT-FAMILY: 'Brush Script MT'">Raelene
</SPAN></FONT></I></EM><o:p></o:p></P>
<P class=MsoNormal><FONT face="Eras Medium ITC" color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: 'Eras Medium ITC'">Raelene
Clark</SPAN></FONT><o:p></o:p></P>
<P class=MsoNormal><FONT face="Eras Medium ITC" color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: 'Eras Medium ITC'">Business
Manager</SPAN></FONT><o:p></o:p></P>
<P class=MsoNormal><st1:place w:st="on"><st1:PlaceName w:st="on"><FONT
face="Eras Medium ITC" color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: 'Eras Medium ITC'">Bayswater</SPAN></FONT></st1:PlaceName><FONT
face="Eras Medium ITC" color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: 'Eras Medium ITC'">
<st1:PlaceType w:st="on">Primary
School</st1:PlaceType></SPAN></FONT></st1:place><o:p></o:p></P>
<P class=MsoNormal><FONT face="Eras Medium ITC" color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: 'Eras Medium ITC'">9721
3755</SPAN></FONT><o:p></o:p></P>
<P class=MsoNormal><FONT face="Eras Medium ITC" color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: 'Eras Medium ITC'">clark.raelene.v@edumail.vic.gov.au</SPAN></FONT><o:p></o:p></P>
<DIV>
<P class=MsoNormal><FONT face="Times New Roman" size=3><SPAN
style="FONT-SIZE: 12pt"> <o:p></o:p></SPAN></FONT></P></DIV>
<P class=MsoNormal><FONT face="Times New Roman" size=3><SPAN
style="FONT-SIZE: 12pt"><o:p> </o:p></SPAN></FONT></P>
<DIV class=MsoNormal style="TEXT-ALIGN: center" align=center><FONT
face="Times New Roman" size=3><SPAN style="FONT-SIZE: 12pt">
<HR tabIndex=-1 align=center width="100%" SIZE=2>
</SPAN></FONT></DIV>
<P class=MsoNormal style="MARGIN-BOTTOM: 12pt"><B><FONT face=Tahoma size=2><SPAN
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Tahoma">From:</SPAN></FONT></B><FONT
face=Tahoma size=2><SPAN style="FONT-SIZE: 10pt; 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><st1:PersonName
style="BACKGROUND-POSITION: left bottom; BACKGROUND-IMAGE: url(res://ietag.dll/#34/#1001); BACKGROUND-REPEAT: repeat-x"
tabIndex=0 w:st="on">Brophy, Marjorie J</st1:PersonName><BR><B><SPAN
style="FONT-WEIGHT: bold">Sent:</SPAN></B> Thursday, 6 April 2006 11:35
AM<BR><B><SPAN style="FONT-WEIGHT: bold">To:</SPAN></B> <st1:PersonName
style="BACKGROUND-POSITION: left bottom; BACKGROUND-IMAGE: url(res://ietag.dll/#34/#1001); BACKGROUND-REPEAT: repeat-x"
tabIndex=0 w:st="on">Business Managers' Mailing
List</st1:PersonName><BR><B><SPAN style="FONT-WEIGHT: bold">Subject:</SPAN></B>
RE: [Busmanagers] Assets Register</SPAN></FONT><o:p></o:p></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial">H
Raelene<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT face=Arial color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial">You need to do an Asset
Addition Journal too – Section 4 (v1.0) Page 19 of the Process Guide
<o:p></o:p></SPAN></FONT></P>
<DIV>
<P class=MsoNormal><STRONG><B><FONT face="Comic Sans MS" color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: 'Comic Sans MS'">Marje
Brophy</SPAN></FONT></B></STRONG><FONT color=navy><SPAN
style="COLOR: navy"><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><STRONG><B><FONT face="Comic Sans MS" color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: 'Comic Sans MS'">Systems
Training and Support Officer</SPAN></FONT></B></STRONG><FONT color=navy><SPAN
style="COLOR: navy"><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><STRONG><B><FONT face="Comic Sans MS" color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: 'Comic Sans MS'">Gippsland
Region</SPAN></FONT></B></STRONG><FONT color=navy><SPAN
style="COLOR: navy"><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><STRONG><B><FONT face="Comic Sans MS" color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: 'Comic Sans MS'">5127-0417</SPAN></FONT></B></STRONG><FONT
color=navy><SPAN style="COLOR: navy"><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><STRONG><B><FONT face="Comic Sans MS" color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: 'Comic Sans MS'">0410 522
208</SPAN></FONT></B></STRONG><FONT color=navy><SPAN
style="COLOR: navy"><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><STRONG><B><FONT face="Comic Sans MS" color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: 'Comic Sans MS'">brophy.marjorie.j@edumail.vic.gov.au</SPAN></FONT></B></STRONG><o:p></o:p></P></DIV>
<DIV>
<DIV class=MsoNormal style="TEXT-ALIGN: center" align=center><FONT
face="Times New Roman" size=3><SPAN style="FONT-SIZE: 12pt">
<HR tabIndex=-1 align=center width="100%" SIZE=2>
</SPAN></FONT></DIV>
<P class=MsoNormal><B><FONT face=Tahoma size=2><SPAN
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Tahoma">From:</SPAN></FONT></B><FONT
face=Tahoma size=2><SPAN style="FONT-SIZE: 10pt; 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> Thursday, 6 April 2006
10:56 AM<BR><B><SPAN style="FONT-WEIGHT: bold">To:</SPAN></B> <st1:PersonName
style="BACKGROUND-POSITION: left bottom; BACKGROUND-IMAGE: url(res://ietag.dll/#34/#1001); BACKGROUND-REPEAT: repeat-x"
tabIndex=0 w:st="on">Business Managers' Mailing
List</st1:PersonName><BR><B><SPAN style="FONT-WEIGHT: bold">Subject:</SPAN></B>
[Busmanagers] Assets Register</SPAN></FONT><o:p></o:p></P></DIV>
<P class=MsoNormal><FONT face="Times New Roman" size=3><SPAN
style="FONT-SIZE: 12pt"><o:p> </o:p></SPAN></FONT></P>
<P><FONT face=Arial size=2><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">I
wish to add some assets onto the Assets Register that were purchased without
using the AR code as they are worth less than $1000 each. I can figure out
how to add the asset information, but it doesn't allow for me to enter the cost
of each item. I am having trouble following the guide in this
instance. Do I need to do a journal entry as well in order for the cost to
be recorded</SPAN></FONT><o:p></o:p></P>
<P><st1:place w:st="on"><st1:PlaceName w:st="on"><I><FONT face="Brush Script MT"
color=blue size=6><SPAN
style="FONT-SIZE: 24pt; COLOR: blue; FONT-STYLE: italic; FONT-FAMILY: 'Brush Script MT'">Raelene</SPAN></FONT></I></st1:PlaceName>
<BR><st1:PlaceName w:st="on"><FONT face="Eras Medium ITC" color=navy
size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: 'Eras Medium ITC'">Raelene</SPAN></FONT></st1:PlaceName><FONT
face="Eras Medium ITC" color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: 'Eras Medium ITC'">
<st1:PlaceName w:st="on">Clark</st1:PlaceName></SPAN></FONT> <BR><st1:PlaceName
w:st="on"><FONT face="Eras Medium ITC" color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: 'Eras Medium ITC'">Business
Manager</SPAN></FONT></st1:PlaceName> <BR><st1:PlaceName w:st="on"><FONT
face="Eras Medium ITC" color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: 'Eras Medium ITC'">Bayswater</SPAN></FONT></st1:PlaceName><FONT
face="Eras Medium ITC" color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: 'Eras Medium ITC'">
<st1:PlaceType w:st="on">Primary
School</st1:PlaceType></SPAN></FONT></st1:place> <BR><FONT
face="Eras Medium ITC" color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: 'Eras Medium ITC'">9721
3755</SPAN></FONT> <BR><FONT face="Eras Medium ITC" color=navy size=2><SPAN
style="FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: 'Eras Medium ITC'">clark.raelene.v@edumail.vic.gov.au</SPAN></FONT>
<o:p></o:p></P>
<P><B><FONT face="Times New Roman" size=3><SPAN
style="FONT-WEIGHT: bold; FONT-SIZE: 12pt">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 face="Times New Roman" size=3><SPAN
style="FONT-WEIGHT: bold; FONT-SIZE: 12pt">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><FONT face=Arial size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">*******************************************<o:p></o:p></SPAN></FONT></P>
<P><B><FONT face=Arial size=2><SPAN
style="FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Arial">Important -
</SPAN></FONT></B><FONT face=Arial size=2><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: Arial">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.</SPAN></FONT><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
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not necessarily those of the Department of Education & Training. </P>
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representations or opinions expressed are those of the individual sender, and
not necessarily those of the Department of Education & Training.
</P><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></HTML>