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<div class=3DSection1>
<p class=3DMsoNormal><font size=3D2 color=3Dnavy face=3DArial><span style=3D=
'font-size:
10.0pt;font-family:Arial;color:navy'>Hi Tracey,<o:p></o:p></span></font></p>
<p class=3DMsoNormal><font size=3D2 color=3Dnavy face=3DArial><span style=3D=
'font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<p class=3DMsoNormal><font size=3D2 color=3Dnavy face=3DArial><span style=3D=
'font-size:
10.0pt;font-family:Arial;color:navy'>Here is a copy of a load of info I have
which may be useful to you but the coding will probably be different in <st1=
:PersonName
w:st=3D"on">CASES21</st1:PersonName>.<o:p></o:p></span></font></p>
<p class=3DMsoNormal><font size=3D2 color=3Dnavy face=3DArial><span style=3D=
'font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<h1><b><font size=3D6 face=3D"Times New Roman"><span style=3D'font-size:24.0=
pt'>Guidelines
for recording tax deductible Library Funds and Building Funds on CASES<o:p><=
/o:p></span></font></b></h1>
<p class=3DMsoNormal style=3D'margin-bottom:6.0pt'><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>Schools can apply=
to the
Australian Tax Office (ATO) for permission to operate a tax deductible libra=
ry
or building fund account. A key condition for ATO approval is that the
school council must open and maintain a separate bank account. (Refer
Public Ruling 95/27.)<o:p></o:p></span></font></p>
<p class=3DMsoNormal style=3D'margin-bottom:6.0pt'><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>The majority of do=
nations
to tax deductible accounts are made at the beginning of the school year.&nbs=
p;
Parents often pay for a variety of school fees and charges with a single
cheque. An administrative problem arises where a portion of the cheque
amount includes a tax deductible donation for the library or building
fund. The amount of the donation cannot be receipted separately and
banked directly into the library or building fund account.<o:p></o:p></span>=
</font></p>
<p class=3DMsoNormal style=3D'mso-margin-top-alt:6.0pt;margin-right:0cm;marg=
in-bottom:
6.0pt;margin-left:0cm'><b><font size=3D3 face=3D"Times New Roman"><span
style=3D'font-size:12.0pt;font-weight:bold'>The ATO have agreed in writing t=
o the
following procedures</span></font></b>:<o:p></o:p></p>
<p class=3DMsoNormal style=3D'mso-margin-top-alt:0cm;margin-right:0cm;margin=
-bottom:
3.0pt;margin-left:14.2pt;text-indent:-14.2pt;mso-list:l0 level1 lfo1;
punctuation-wrap:simple;vertical-align:baseline'><![if !supportLists]><font
size=3D3 face=3DSymbol><span style=3D'font-size:12.0pt;font-family:Symbol'><=
span
style=3D'mso-list:Ignore'>·<font size=3D1 face=3D"Times New Roman"><s=
pan
style=3D'font:7.0pt "Times New Roman"'> </span=
></font></span></span></font><![endif]>When
the receipt is exclusively for an amount of money donated to the tax deducti=
ble
account, the funds must be receipted, recorded and banked directly into the
designated account.<o:p></o:p></p>
<p class=3DMsoNormal style=3D'mso-margin-top-alt:0cm;margin-right:0cm;margin=
-bottom:
3.0pt;margin-left:14.2pt;text-indent:-14.2pt;mso-list:l0 level1 lfo1;
punctuation-wrap:simple;vertical-align:baseline'><![if !supportLists]><font
size=3D3 face=3DSymbol><span style=3D'font-size:12.0pt;font-family:Symbol'><=
span
style=3D'mso-list:Ignore'>·<font size=3D1 face=3D"Times New Roman"><s=
pan
style=3D'font:7.0pt "Times New Roman"'> </span=
></font></span></span></font><![endif]>When
a school receives a cheque for voluntary contributions, class materials,
excursions, etc., as well as a donation to a tax deductible library or build=
ing
fund, the money can be receipted and banked into the Official account,
providing that:<o:p></o:p></p>
<p class=3DMsoNormal style=3D'mso-margin-top-alt:0cm;margin-right:0cm;margin=
-bottom:
3.0pt;margin-left:42.55pt;text-indent:-21.25pt;mso-list:l1 level1 lfo2;
punctuation-wrap:simple;vertical-align:baseline'><![if !supportLists]><font
size=3D3 face=3D"Times New Roman"><span style=3D'font-size:12.0pt'><span
style=3D'mso-list:Ignore'>1.<font size=3D1 face=3D"Times New Roman"><span
style=3D'font:7.0pt "Times New Roman"'> &=
nbsp;
</span></font></span></span></font><![endif]>Periodically, all money receipt=
ed
into the Official account on behalf of the tax deductible account is
transferred into the library or building fund from the Official account.<o:p=
></o:p></p>
<p class=3DMsoNormal style=3D'mso-margin-top-alt:0cm;margin-right:0cm;margin=
-bottom:
3.0pt;margin-left:42.55pt;text-indent:-21.25pt;mso-list:l1 level1 lfo2;
punctuation-wrap:simple;vertical-align:baseline'><![if !supportLists]><font
size=3D3 face=3D"Times New Roman"><span style=3D'font-size:12.0pt'><span
style=3D'mso-list:Ignore'>2.<font size=3D1 face=3D"Times New Roman"><span
style=3D'font:7.0pt "Times New Roman"'> &=
nbsp;
</span></font></span></span></font><![endif]>The person making the donation
receives official written confirmation of the donation. Normally this
will be the receipt from the tax deductible account. However, where th=
e
receipt is issued from the Official account, and only a portion of the amoun=
t
relates to the tax deductible donation, a form letter can be provided.
(See ‘Administrative Procedures’ below.)<o:p></o:p></p>
<p class=3DMsoNormal style=3D'mso-margin-top-alt:0cm;margin-right:0cm;margin=
-bottom:
6.0pt;margin-left:42.55pt;text-indent:-21.25pt;mso-list:l1 level1 lfo2;
punctuation-wrap:simple;vertical-align:baseline'><![if !supportLists]><font
size=3D3 face=3D"Times New Roman"><span style=3D'font-size:12.0pt'><span
style=3D'mso-list:Ignore'>3.<font size=3D1 face=3D"Times New Roman"><span
style=3D'font:7.0pt "Times New Roman"'> &=
nbsp;
</span></font></span></span></font><![endif]>All payments relevant to the
library or building fund must be paid by cheque directly from the library or
building fund bank account.<o:p></o:p></p>
<p class=3DMsoNormal style=3D'mso-margin-top-alt:6.0pt;margin-right:0cm;marg=
in-bottom:
3.0pt;margin-left:0cm'><b><font size=3D3 face=3D"Times New Roman"><span
style=3D'font-size:12.0pt;font-weight:bold'>The ATO requires:</span></font><=
/b><o:p></o:p></p>
<p class=3DMsoNormal style=3D'mso-margin-top-alt:0cm;margin-right:0cm;margin=
-bottom:
3.0pt;margin-left:14.2pt;text-indent:-14.2pt;mso-list:l0 level1 lfo1;
punctuation-wrap:simple;vertical-align:baseline'><![if !supportLists]><font
size=3D3 face=3DSymbol><span style=3D'font-size:12.0pt;font-family:Symbol'><=
span
style=3D'mso-list:Ignore'>·<font size=3D1 face=3D"Times New Roman"><s=
pan
style=3D'font:7.0pt "Times New Roman"'> </span=
></font></span></span></font><![endif]>Bank
account number (of the separate library or building fund account)<o:p></o:p>=
</p>
<p class=3DMsoNormal style=3D'mso-margin-top-alt:0cm;margin-right:0cm;margin=
-bottom:
3.0pt;margin-left:14.2pt;text-indent:-14.2pt;mso-list:l0 level1 lfo1;
punctuation-wrap:simple;vertical-align:baseline'><![if !supportLists]><font
size=3D3 face=3DSymbol><span style=3D'font-size:12.0pt;font-family:Symbol'><=
span
style=3D'mso-list:Ignore'>·<font size=3D1 face=3D"Times New Roman"><s=
pan
style=3D'font:7.0pt "Times New Roman"'> </span=
></font></span></span></font><![endif]>Where
tax deductible funds are originally receipted into the Official account,
proof/justification for the transfer of funds from the Official account into
the library or building fund account. (Use the program budget variance
report, the flexible transaction report, or the General Ledger transaction
report for the designated program account at Chart Level 4.)<o:p></o:p></p>
<p class=3DMsoNormal style=3D'mso-margin-top-alt:0cm;margin-right:0cm;margin=
-bottom:
6.0pt;margin-left:14.15pt;text-indent:-14.15pt;mso-list:l0 level1 lfo1;
punctuation-wrap:simple;vertical-align:baseline'><![if !supportLists]><font
size=3D3 face=3DSymbol><span style=3D'font-size:12.0pt;font-family:Symbol'><=
span
style=3D'mso-list:Ignore'>·<font size=3D1 face=3D"Times New Roman"><s=
pan
style=3D'font:7.0pt "Times New Roman"'> </span=
></font></span></span></font><![endif]>A
cheque book that is solely for the library or building fund bank account.<o:=
p></o:p></p>
<p class=3DMsoNormal style=3D'mso-margin-top-alt:0cm;margin-right:0cm;margin=
-bottom:
6.0pt;margin-left:14.15pt;text-indent:-14.15pt;mso-list:l0 level1 lfo1;
punctuation-wrap:simple;vertical-align:baseline'><![if !supportLists]><font
size=3D3 face=3DSymbol><span style=3D'font-size:12.0pt;font-family:Symbol'><=
span
style=3D'mso-list:Ignore'>·<font size=3D1 face=3D"Times New Roman"><s=
pan
style=3D'font:7.0pt "Times New Roman"'> </span=
></font></span></span></font><![endif]>A
receipt book that is solely for the library or building fund bank account.<o=
:p></o:p></p>
<p class=3DMsoNormal style=3D'mso-margin-top-alt:12.0pt;margin-right:0cm;
margin-bottom:6.0pt;margin-left:0cm'><b><font size=3D3 face=3D"Times New Rom=
an"><span
style=3D'font-size:12.0pt;font-weight:bold'>Administrative Procedures<o:p></=
o:p></span></font></b></p>
<p class=3DMsoNormal style=3D'margin-bottom:6.0pt'><i><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt;font-style:italic'>=
(a)
Parent issues a cheque solely for a tax deductible donation to the library o=
r
building fund:</span></font></i><o:p></o:p></p>
<p class=3DMsoNormal style=3D'margin-bottom:6.0pt'><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>If the cheque is m=
ade-out
to the school for just the amount of the donation to the building fund, or i=
f
the donation is in cash, then the donation must be receipted directly into t=
he
library or building fund trust account.<o:p></o:p></span></font></p>
<p class=3DMsoNormal style=3D'margin-bottom:6.0pt'><i><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt;font-style:italic'>=
(b)
Parent issues one cheque for a variety of payments including a tax deductibl=
e
donation to the library or building fund:</span></font></i><o:p></o:p></p>
<p class=3DMsoNormal style=3D'margin-bottom:6.0pt'><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>The school receipt=
s the
total funds into the Official account in the usual manner and issues a
receipt. To enable the parent to claim a taxation benefit for the
donation, it is recommended a ‘Form Letter’ could be issued to t=
he
parent. This letter (prepared on school letterhead) would be a standar=
d
form. The date, receipt number, payee’s name and amount donated
could be completed and signed by the bursar or business manager when each
donation is received.<o:p></o:p></span></font></p>
<p class=3DMsoNormal style=3D'margin-bottom:6.0pt'><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>Illustrated below=
is a
suggested format of the ‘Form Letter’:<o:p></o:p></span></font><=
/p>
<p class=3DMsoNormal style=3D'margin-bottom:6.0pt'><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt'><o:p> </o:p><=
/span></font></p>
<table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0
style=3D'margin-left:47.95pt;border-collapse:collapse'>
<tr>
<td width=3D472 valign=3Dtop style=3D'width:354.35pt;border-top:solid wind=
owtext 1.0pt;
border-left:solid windowtext 1.0pt;border-bottom:none;border-right:solid w=
indowtext 1.5pt;
padding:0cm 5.4pt 0cm 5.4pt'>
<p class=3DMsoNormal align=3Dcenter style=3D'margin-bottom:18.0pt;text-ali=
gn:center'><i><font
size=3D3 face=3D"Times New Roman"><span style=3D'font-size:12.0pt;font-sty=
le:italic'>[SCHOOL
LETTERHEAD]<o:p></o:p></span></font></i></p>
</td>
</tr>
<tr>
<td width=3D472 valign=3Dtop style=3D'width:354.35pt;border-top:none;borde=
r-left:
solid windowtext 1.0pt;border-bottom:none;border-right:solid windowtext 1.=
5pt;
padding:0cm 5.4pt 0cm 5.4pt'>
<p class=3DMsoNormal style=3D'margin-bottom:18.0pt'><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>Date…̷=
0;……<o:p></o:p></span></font></p>
</td>
</tr>
<tr>
<td width=3D472 valign=3Dtop style=3D'width:354.35pt;border-top:none;borde=
r-left:
solid windowtext 1.0pt;border-bottom:none;border-right:solid windowtext 1.=
5pt;
padding:0cm 5.4pt 0cm 5.4pt'>
<p class=3DMsoNormal style=3D'margin-bottom:12.0pt'><b><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt;font-weight:bold'=
>Contribution
to <st1:place w:st=3D"on"><st1:PlaceType w:st=3D"on">School</st1:PlaceType=
> <st1:PlaceType
w:st=3D"on">Building</st1:PlaceType></st1:place> Fund<o:p></o:p></span></=
font></b></p>
</td>
</tr>
<tr>
<td width=3D472 valign=3Dtop style=3D'width:354.35pt;border-top:none;borde=
r-left:
solid windowtext 1.0pt;border-bottom:none;border-right:solid windowtext 1.=
5pt;
padding:0cm 5.4pt 0cm 5.4pt'>
<p class=3DMsoNormal style=3D'margin-bottom:6.0pt'><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>The following de=
tails
confirm that a donation was received by the school council for the [SCHOOL
NAME] approved Building Fund. All donations to this fund over $2.00=
are
tax deductible.<o:p></o:p></span></font></p>
</td>
</tr>
<tr>
<td width=3D472 valign=3Dtop style=3D'width:354.35pt;border-top:none;borde=
r-left:
solid windowtext 1.0pt;border-bottom:none;border-right:solid windowtext 1.=
5pt;
padding:0cm 5.4pt 0cm 5.4pt'>
<p class=3DMsoNormal style=3D'margin-bottom:18.0pt'><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>Receipt
Number………………………̷=
0;………………<o:p></o:p></span></font></p>
</td>
</tr>
<tr>
<td width=3D472 valign=3Dtop style=3D'width:354.35pt;border-top:none;borde=
r-left:
solid windowtext 1.0pt;border-bottom:none;border-right:solid windowtext 1.=
5pt;
padding:0cm 5.4pt 0cm 5.4pt'>
<p class=3DMsoNormal style=3D'margin-bottom:18.0pt'><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>Name…̷=
0;…………………………R=
30;………………….<o:p></o:p></span></fon=
t></p>
</td>
</tr>
<tr>
<td width=3D472 valign=3Dtop style=3D'width:354.35pt;border-top:none;borde=
r-left:
solid windowtext 1.0pt;border-bottom:none;border-right:solid windowtext 1.=
5pt;
padding:0cm 5.4pt 0cm 5.4pt'>
<p class=3DMsoNormal style=3D'margin-bottom:18.0pt'><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>Contribution to
Building
Fund…$………………………=
;.<o:p></o:p></span></font></p>
</td>
</tr>
<tr>
<td width=3D472 valign=3Dtop style=3D'width:354.35pt;border-top:none;borde=
r-left:
solid windowtext 1.0pt;border-bottom:solid windowtext 1.5pt;border-right:
solid windowtext 1.5pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class=3DMsoNormal style=3D'margin-bottom:96.0pt'><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>Signature…=
……………………………=
;………………….<o:p></o:p></span></font>=
</p>
</td>
</tr>
</table>
<u><font size=3D3 face=3D"Times New Roman"><span style=3D'font-size:12.0pt;
font-family:"Times New Roman"'><br clear=3Dall style=3D'page-break-before:al=
ways'>
</span></font></u>
<p class=3DMsoNormal style=3D'margin-bottom:6.0pt'><u><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>Note:</span></font=
></u><o:p></o:p></p>
<p class=3DMsoNormal style=3D'margin-bottom:6.0pt'><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>If the school issu=
es a
separate receipt for the library or building fund donation, and another for=
the
payment of excursion fees, subject contributions, etc., it is not necessary=
to
issue a ‘Form Letter’.<o:p></o:p></span></font></p>
<p class=3DMsoNormal style=3D'margin-bottom:6.0pt'><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>Ensure a file is s=
tarted
to hold a copy of correspondence and ATO approval for the tax deductible ban=
k
account. Details of all periodic receipts and payments transferring tr=
ust
funds from the Official account to the library or building fund should be
filed. All related reports including the program budget variance repor=
ts
and transaction reports are kept in this file for reference. This will
make research easier if or when the tax office makes enquiries.<o:p></o:p></=
span></font></p>
<p class=3DMsoNormal style=3D'mso-margin-top-alt:6.0pt;margin-right:0cm;marg=
in-bottom:
6.0pt;margin-left:0cm'><b><font size=3D3 face=3D"Times New Roman"><span
style=3D'font-size:12.0pt;font-weight:bold'>CASES Procedures</span></font></=
b><o:p></o:p></p>
<p class=3DMsoNormal style=3D'margin-bottom:6.0pt'><u><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>Chart Level 1</spa=
n></font></u><o:p></o:p></p>
<p class=3DMsoNormal style=3D'margin-bottom:6.0pt'><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>If it does not alr=
eady
exist, create an account code for library or building fund bank account.<o:p=
></o:p></span></font></p>
<p class=3DMsoNormal style=3D'margin-bottom:6.0pt'><u><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>Chart Level 2</spa=
n></font></u><o:p></o:p></p>
<p class=3DMsoNormal style=3D'margin-bottom:6.0pt'><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>Code 0049 under
‘Locally Raised Funds’ called Donations is to be used for
receipting funds. <u><o:p></o:p></u></span></font></p>
<p class=3DMsoNormal style=3D'margin-bottom:6.0pt'><u><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>Chart Level 3</spa=
n></font></u><o:p></o:p></p>
<p class=3DMsoNormal style=3D'margin-bottom:6.0pt'><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>Create an account=
code
under ‘Miscellaneous Expenditure’ for the movement of funds from
the Official account to the library or building fund account. E.g. 014=
1
Library/Building Fund Transfers.<o:p></o:p></span></font></p>
<p class=3DMsoNormal style=3D'margin-bottom:6.0pt'><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>This level 3 accou=
nt code
should only be used for the transfer of funds from the Official account to t=
he
library or building fund account. It should not be used when making
payments for goods received directly from the library or building fund bank
account.<o:p></o:p></span></font></p>
<p class=3DMsoNormal style=3D'margin-bottom:6.0pt'><u><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>Chart Level 4<o:p>=
</o:p></span></font></u></p>
<p class=3DMsoNormal style=3D'margin-bottom:6.0pt'><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>A Building Fund pr=
ogram,
458, has been established to record transactions relating tax deductible
community donations. For those schools who have a Library Fund a code can be
established for the recording of transactions.<br clear=3Dall style=3D'page-=
break-before:
always'>
<o:p></o:p></span></font></p>
<p class=3DMsoNormal style=3D'margin-bottom:6.0pt'><u><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>Transferring funds=
from
the Official account into the approved library or building fund account.</sp=
an></font></u><o:p></o:p></p>
<p class=3DMsoNormal style=3D'margin-bottom:12.0pt'><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>When moving funds=
from the
Official account into the library or building fund account, the school shoul=
d
process the transaction as a payment from the Official account and a receipt
into the library or building fund account.<o:p></o:p></span></font></p>
<table class=3DMsoNormalTable border=3D0 cellspacing=3D0 cellpadding=3D0
style=3D'margin-left:76.3pt;border-collapse:collapse'>
<tr>
<td width=3D397 valign=3Dtop style=3D'width:297.65pt;border:double windowt=
ext 2.25pt;
padding:0cm 5.4pt 0cm 5.4pt'>
<p class=3DMsoNormal style=3D'mso-margin-top-alt:6.0pt;margin-right:0cm;
margin-bottom:6.0pt;margin-left:0cm'><b><font size=3D3 face=3D"Times New R=
oman"><span
style=3D'font-size:12.0pt;font-weight:bold'>THIS TRANSACTION SHOULD NOT BE
PROCESSED AS AN INVESTMENT TRANSFER.</span></font></b><o:p></o:p></p>
</td>
</tr>
</table>
<p class=3DMsoNormal style=3D'mso-margin-top-alt:12.0pt;margin-right:0cm;
margin-bottom:6.0pt;margin-left:0cm'><b><font size=3D3 face=3D"Times New Rom=
an"><span
style=3D'font-size:12.0pt;font-weight:bold'>Illustrative Examples<o:p></o:p>=
</span></font></b></p>
<p class=3DMsoNormal style=3D'margin-bottom:6.0pt'><u><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>Payment for goods
received using library or building fund account money.</span></font></u><o:p=
></o:p></p>
<p class=3DMsoNormal style=3D'margin-bottom:6.0pt'><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>All payments that=
relate
to the library or building fund must be made directly from the library or
building fund bank account using the appropriate expenditure line item.<o:p>=
</o:p></span></font></p>
<p class=3DMsoNormal style=3D'margin-bottom:6.0pt'><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>When paying for go=
ods
received, do not use the level 3 account code that has been established for=
the
transfer of funds between the Official account and the library or building f=
und
account.<o:p></o:p></span></font></p>
<p class=3DMsoNormal style=3D'margin-bottom:6.0pt'><u><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>Example transactio=
n codes<o:p></o:p></span></font></u></p>
<p class=3DMsoNormal style=3D'margin-bottom:6.0pt'><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>Assume a building=
fund
was authorised by the ATO and the school created 0003 as the bank account on
chart level 1, and the level 3 code created for the movement of funds was
0141. The following transaction codes would be appropriate in the exam=
ples
illustrated.<o:p></o:p></span></font></p>
<p class=3DMsoNormal style=3D'mso-margin-top-alt:6.0pt;margin-right:0cm;marg=
in-bottom:
6.0pt;margin-left:14.2pt;text-indent:-14.2pt'><i><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt;font-style:italic'>=
1.
School receives a cheque for $120 from a parent, including $45 for the build=
ing
fund.<o:p></o:p></span></font></i></p>
<p class=3DMsoNormal style=3D'margin-bottom:6.0pt;text-indent:35.45pt'><font
size=3D3 face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>Official=
account
transaction code <b><span style=3D'font-weight:bold'>for donation</span></b>
=3D 0002 0049 0000 458 000<o:p></o:p></span></=
font></p>
<p class=3DMsoNormal style=3D'mso-margin-top-alt:6.0pt;margin-right:0cm;marg=
in-bottom:
6.0pt;margin-left:14.2pt;text-indent:-14.2pt'><i><font size=3D3
face=3D"Times New Roman"><span style=3D'font-size:12.0pt;font-style:italic'>=
2.
School has accumulated $1,200 in Program 458 Building Fund and wishes to
transfer the funds from the Official account to the building fund bank accou=
nt.<o:p></o:p></span></font></i></p>
<p class=3DMsoNormal style=3D'mso-margin-top-alt:0cm;margin-right:0cm;margin=
-bottom:
6.0pt;margin-left:35.45pt'><font size=3D3 face=3D"Times New Roman"><span
style=3D'font-size:12.0pt'>Official account payment transaction code =3D 000=
2
0001 0141 458 000<o:p></o:p></span></font></p>
<p class=3DMsoNormal style=3D'mso-margin-top-alt:0cm;margin-right:0cm;margin=
-bottom:
6.0pt;margin-left:35.45pt'><font size=3D3 face=3D"Times New Roman"><span
style=3D'font-size:12.0pt'>Building fund account receipt transaction code =
=3D
0003 0049 458 000<o:p></o:p></span></font></p>
<p class=3DMsoNormal style=3D'mso-margin-top-alt:6.0pt;margin-right:0cm;marg=
in-bottom:
6.0pt;margin-left:0cm'><i><font size=3D3 face=3D"Times New Roman"><span
style=3D'font-size:12.0pt;font-style:italic'>3. School is purchasing a=
door
from the building fund account.<o:p></o:p></span></font></i></p>
<p class=3DMsoNormal><font size=3D3 face=3D"Times New Roman"><span style=3D'=
font-size:
12.0pt'>Building Fund payment transaction code =3D 0003 0001
0101 458 000<o:p></o:p></span></font></p>
<p class=3DMsoNormal><font size=3D2 color=3Dnavy face=3DArial><span style=3D=
'font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<p class=3DMsoNormal><font size=3D2 color=3Dnavy face=3DArial><span style=3D=
'font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<p class=3DMsoNormal><font size=3D2 color=3Dnavy face=3DArial><span style=3D=
'font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<div>
<p class=3DMsoNormal><strong><b><font size=3D2 color=3Dnavy face=3D"Lucida C=
alligraphy"><span
style=3D'font-size:10.0pt;font-family:"Lucida Calligraphy";color:navy'>Bev
Tewkesbury</span></font></b></strong><font color=3Dnavy><span style=3D'color=
:navy'><o:p></o:p></span></font></p>
<p class=3DMsoNormal><font size=3D2 color=3Dnavy face=3DArial><span style=3D=
'font-size:
10.0pt;font-family:Arial;color:navy'>Relieving Business Manager</span></font=
><font
color=3Dnavy><span style=3D'color:navy'><o:p></o:p></span></font></p>
<p class=3DMsoNormal><st1:place w:st=3D"on"><st1:PlaceName w:st=3D"on"><font=
size=3D2
color=3Dnavy face=3DArial><span style=3D'font-size:10.0pt;font-family:Aria=
l;
color:navy'>Lilydale</span></font></st1:PlaceName><font size=3D2 color=3Dn=
avy
face=3DArial><span style=3D'font-size:10.0pt;font-family:Arial;color:navy'>=
<st1:PlaceType
w:st=3D"on">Heights</st1:PlaceType> <st1:PlaceType w:st=3D"on">College</st1=
:PlaceType></span></font></st1:place><font
color=3Dnavy><span style=3D'color:navy'><o:p></o:p></span></font></p>
<p class=3DMsoNormal><font size=3D2 color=3Dnavy face=3DArial><span style=3D=
'font-size:
10.0pt;font-family:Arial;color:navy'>email: </span></font><font
color=3Dnavy><span style=3D'color:navy'><a
href=3D"mailto:tewkesbury.beverley.d@edumail.vic.gov.au"><font size=3D2 face=
=3DArial><span
style=3D'font-size:10.0pt;font-family:Arial'>tewkesbury.beverley.d@edumail.v=
ic.gov.au</span></font></a><o:p></o:p></span></font></p>
<p class=3DMsoNormal><font size=3D2 color=3Dnavy face=3DArial><span style=3D=
'font-size:
10.0pt;font-family:Arial;color:navy'>Phone: 9735 7004</span></font><fo=
nt
color=3Dnavy><span style=3D'color:navy'><o:p></o:p></span></font></p>
<p class=3DMsoNormal><font size=3D2 color=3Dnavy face=3DArial><span style=3D=
'font-size:
10.0pt;font-family:Arial;color:navy'>Fax: 9739
5463<o:p></o:p></span></font></p>
<p class=3DMsoNormal><font size=3D2 color=3Dnavy face=3DArial><span style=3D=
'font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<p class=3DMsoNormal><font size=3D3 color=3Dnavy face=3D"Times New Roman"><s=
pan
style=3D'font-size:12.0pt;color:navy'><o:p> </o:p></span></font></p>
<p class=3DMsoNormal><font size=3D3 color=3Dnavy face=3D"Times New Roman"><s=
pan
style=3D'font-size:12.0pt;color:navy'> </span></font><o:p></o:p></p>
</div>
<div>
<div class=3DMsoNormal align=3Dcenter style=3D'text-align:center'><font size=
=3D3
face=3D"Times New Roman"><span lang=3DEN-US style=3D'font-size:12.0pt'>
<hr size=3D2 width=3D"100%" align=3Dcenter tabindex=3D-1>
</span></font></div>
<p class=3DMsoNormal><b><font size=3D2 face=3DTahoma><span lang=3DEN-US
style=3D'font-size:10.0pt;font-family:Tahoma;font-weight:bold'>From:</span><=
/font></b><font
size=3D2 face=3DTahoma><span lang=3DEN-US style=3D'font-size:10.0pt;font-fam=
ily:Tahoma'>
busmanagers-bounces@edulists.com.au
[mailto:busmanagers-bounces@edulists.com.au] <b><span style=3D'font-weight:b=
old'>On
Behalf Of </span></b>Green, Tracey T<br>
<b><span style=3D'font-weight:bold'>Sent:</span></b> Monday, 3 July 2006 1:3=
7 PM<br>
<b><span style=3D'font-weight:bold'>To:</span></b> busmanagers@edulists.com.=
au<br>
<b><span style=3D'font-weight:bold'>Subject:</span></b> [Busmanagers] CO
OPERATIVE LOANS</span></font><span lang=3DEN-US><o:p></o:p></span></p>
</div>
<p class=3DMsoNormal><font size=3D3 face=3D"Times New Roman"><span style=3D'=
font-size:
12.0pt'><o:p> </o:p></span></font></p>
<p class=3DMsoNormal><font size=3D2 face=3DArial><span style=3D'font-size:10=
.0pt;
font-family:Arial'>Good afternoon everyone and welcome back.<o:p></o:p></spa=
n></font></p>
<p class=3DMsoNormal><font size=3D2 face=3DArial><span style=3D'font-size:10=
.0pt;
font-family:Arial'>We are looking at Cooperative loans does anyone have one=
and
how do they work. Any information would be great!!<o:p></o:p></span></font><=
/p>
<p class=3DMsoNormal><font size=3D2 face=3DArial><span style=3D'font-size:10=
.0pt;
font-family:Arial'><o:p> </o:p></span></font></p>
<p class=3DMsoNormal><font size=3D6 color=3Dfuchsia face=3DChiller><span
style=3D'font-size:26.0pt;font-family:Chiller;color:fuchsia'>Cheers</span></=
font><o:p></o:p></p>
<p class=3DMsoNormal><font size=3D6 color=3Dfuchsia face=3DChiller><span
style=3D'font-size:26.0pt;font-family:Chiller;color:fuchsia'>Tracey </span><=
/font><font
color=3Dpurple><span style=3D'color:purple'> </span></font><b><font siz=
e=3D6
color=3Dfuchsia face=3DWingdings><span style=3D'font-size:22.0pt;font-family=
:Wingdings;
color:fuchsia;font-weight:bold'>J</span></font></b><font size=3D6 color=3Dfu=
chsia
face=3DChiller><span style=3D'font-size:26.0pt;font-family:Chiller;color:fuc=
hsia'><o:p></o:p></span></font></p>
<p class=3DMsoNormal><font size=3D2 color=3Dfuchsia face=3D"Times New Roman"=
><span
style=3D'font-size:10.0pt;color:fuchsia'>Tracey Green<o:p></o:p></span></fon=
t></p>
<p class=3DMsoNormal><font size=3D2 color=3Dfuchsia face=3D"Times New Roman"=
><span
style=3D'font-size:10.0pt;color:fuchsia'>Business Manager<o:p></o:p></span><=
/font></p>
<p class=3DMsoNormal><st1:place w:st=3D"on"><st1:PlaceName w:st=3D"on"><font=
size=3D2
color=3Dfuchsia face=3D"Times New Roman"><span style=3D'font-size:10.0pt;
color:fuchsia'>Ashwood</span></font></st1:PlaceName><font size=3D2
color=3Dfuchsia><span style=3D'font-size:10.0pt;color:fuchsia'> <st1:PlaceT=
ype
w:st=3D"on">College</st1:PlaceType></span></font></st1:place><font size=3D2
color=3Dfuchsia><span style=3D'font-size:10.0pt;color:fuchsia'><o:p></o:p></=
span></font></p>
<p class=3DMsoNormal><font size=3D2 color=3Dfuchsia face=3D"Times New Roman"=
><span
style=3D'font-size:10.0pt;color:fuchsia'>green.tracey.t@edumail.vic.gov.au<o=
:p></o:p></span></font></p>
<p class=3DMsoNormal><font size=3D2 color=3Dfuchsia face=3D"Times New Roman"=
><span
style=3D'font-size:10.0pt;color:fuchsia'>Ph: 9807 1333 Fax: 9888 1441 <=
o:p></o:p></span></font></p>
<p class=3DMsoNormal><font size=3D3 face=3D"Times New Roman"><span style=3D'=
font-size:
12.0pt'><o:p> </o:p></span></font></p>
<p><font size=3D3 face=3D"Times New Roman"><span style=3D'font-size:12.0pt'>=
Important
- 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, resultin=
g
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></span></fon=
t></p>
</div>
<p>Important -=0A=
This email and any attachments may be confidential. If received in error, pl=
ease contact us and delete all copies. Before opening or using attachments c=
heck them for viruses and defects. Regardless of any loss, damage or consequ=
ence, whether caused by the negligence of the sender or not, resulting direc=
tly or indirectly from the use of any attached files our liability is limite=
d to resupplying any affected attachments. Any representations or opinions e=
xpressed are those of the individual sender, and not necessarily those of th=
e Department of Education & Training..</p></body>
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