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<BODY lang=3DEN-AU vLink=3Dpurple link=3Dblue>
<DIV dir=3Dltr align=3Dleft><SPAN class=3D528050006-13032007><FONT face=3DAr=
ial
color=3D#0000ff size=3D2>Thanks Marje & Rita</FONT></SPAN></DIV>
<DIV dir=3Dltr align=3Dleft><SPAN class=3D528050006-13032007><FONT face=3DAr=
ial
color=3D#0000ff size=3D2></FONT></SPAN> </DIV>
<DIV dir=3Dltr align=3Dleft><SPAN class=3D528050006-13032007><FONT face=3DAr=
ial
color=3D#0000ff size=3D2>This will make my Finance Meeting tonight considera=
bly
easier.</FONT></SPAN></DIV>
<DIV dir=3Dltr align=3Dleft><SPAN class=3D528050006-13032007><FONT face=3DAr=
ial
color=3D#0000ff size=3D2></FONT></SPAN> </DIV>
<DIV dir=3Dltr align=3Dleft><SPAN class=3D528050006-13032007><FONT face=3DAr=
ial
color=3D#0000ff><FONT size=3D2>Regards</FONT>
<DIV align=3Dleft><FONT face=3D"Century Schoolbook" color=3D#0000ff
size=3D2><STRONG>Jenny Thomas</STRONG></FONT></DIV>
<DIV align=3Dleft><FONT face=3D"Century Schoolbook" color=3D#0000ff
size=3D2><STRONG>Business Manager</STRONG></FONT></DIV>
<DIV align=3Dleft><FONT face=3D"Century Schoolbook" color=3D#0000ff
size=3D2><STRONG>Serpell Primary School</STRONG></FONT></DIV>
<DIV align=3Dleft><FONT face=3D"Century Schoolbook" color=3D#0000ff
size=3D2><STRONG>9842 8182</STRONG></FONT></DIV></FONT></SPAN></DIV>
<DIV dir=3Dltr align=3Dleft><SPAN class=3D528050006-13032007><FONT face=3DAr=
ial
color=3D#0000ff size=3D2></FONT></SPAN> </DIV><BR>
<DIV class=3DOutlookMessageHeader lang=3Den-us dir=3Dltr align=3Dleft>
<HR tabIndex=3D-1>
<FONT face=3DTahoma size=3D2><B>From:</B> busmanagers-bounces@edulists.com.a=
u
[mailto:busmanagers-bounces@edulists.com.au] <B>On Behalf Of </B>Brophy,
Marjorie J<BR><B>Sent:</B> Tuesday, 13 March 2007 4:56 PM<BR><B>To:</B> Busi=
ness
Managers' Mailing List<BR><B>Subject:</B> RE: [Busmanagers] Balance
Sheet<BR></FONT><BR></DIV>
<DIV></DIV>
<DIV class=3DSection1>
<P class=3DMsoNormal><FONT face=3DArial color=3Dnavy size=3D2><SPAN
style=3D"FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial">HI
Jenny<o:p></o:p></SPAN></FONT></P>
<P class=3DMsoNormal><FONT face=3DArial color=3Dnavy size=3D2><SPAN
style=3D"FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial">The following is=
a
reply from Rita Gauci:<o:p></o:p></SPAN></FONT></P>
<P class=3DMsoNormal><FONT face=3DArial color=3Dnavy size=3D2><SPAN
style=3D"FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial"><o:p> </o:p>=
</SPAN></FONT></P>
<P class=3DMsoNormal><FONT face=3DArial color=3Dblue size=3D3><SPAN
style=3D"FONT-SIZE: 12pt; COLOR: blue; FONT-FAMILY: Arial">Regarding buildin=
gs and
other assets like swimming pools, these assets are government owned (by virt=
ue
of the fact they are erected on crown land) and are therefore part of the wh=
ole
of government assets regardless of how they were financed. This is why=
there is no chart of accounts code on CASES21Finance for setting them up as=
assets. The maintenance and upkeep, however, is recorded on C21F which=
may
cause an anomaly in their reporting. Where a school is in this situati=
on,
it is advisable to add a note to the Operating Statement and Balance Sheet t=
o
explain to school council this anomaly. Often funding in the form of a=
grant/s is received by the school for maintenance, so the revenue is recogni=
sed
along with the expenditure but no asset as such is visible on the balance
sheet.<o:p></o:p></SPAN></FONT></P>
<P class=3DMsoNormal><FONT face=3DArial color=3Dblue size=3D3><SPAN
style=3D"FONT-SIZE: 12pt; COLOR: blue; FONT-FAMILY: Arial"><o:p> </o:p>=
</SPAN></FONT></P>
<P class=3DMsoNormal><FONT face=3DArial color=3Dnavy size=3D2><SPAN
style=3D"FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial"><o:p> </o:p>=
</SPAN></FONT></P>
<P class=3DMsoNormal><FONT face=3DArial color=3Dnavy size=3D2><SPAN
style=3D"FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial"><o:p> </o:p>=
</SPAN></FONT></P>
<DIV>
<P class=3DMsoAutoSig><FONT face=3D"Comic Sans MS" color=3Dnavy size=3D3><SP=
AN
style=3D"FONT-SIZE: 12pt; COLOR: navy; FONT-FAMILY: 'Comic Sans MS'">Marje
Brophy<o:p></o:p></SPAN></FONT></P>
<P class=3DMsoAutoSig><FONT face=3D"Comic Sans MS" color=3Dnavy size=3D3><SP=
AN
style=3D"FONT-SIZE: 12pt; COLOR: navy; FONT-FAMILY: 'Comic Sans MS'">Busines=
s
Manager<o:p></o:p></SPAN></FONT></P>
<P class=3DMsoAutoSig><st1:PersonName
style=3D"BACKGROUND-POSITION: left bottom; BACKGROUND-IMAGE: url(res://ietag=
.dll/#34/#1001); BACKGROUND-REPEAT: repeat-x"
tabIndex=3D0 w:st=3D"on"><st1:place w:st=3D"on"><st1:PlaceName w:st=3D"on"><=
FONT
face=3D"Comic Sans MS" color=3Dnavy size=3D3><SPAN
style=3D"FONT-SIZE: 12pt; COLOR: navy; FONT-FAMILY: 'Comic Sans MS'">Korumbu=
rra</SPAN></FONT></st1:PlaceName><FONT
face=3D"Comic Sans MS" color=3Dnavy><SPAN
style=3D"COLOR: navy; FONT-FAMILY: 'Comic Sans MS'"> <st1:PlaceName
w:st=3D"on">Secondary</st1:PlaceName> <st1:PlaceType
w:st=3D"on">College</st1:PlaceType></SPAN></FONT></st1:place></st1:PersonNam=
e><FONT
face=3D"Comic Sans MS" color=3Dnavy><SPAN
style=3D"COLOR: navy; FONT-FAMILY: 'Comic Sans MS'"><o:p></o:p></SPAN></FONT=
></P>
<P class=3DMsoAutoSig><FONT face=3D"Comic Sans MS" color=3Dnavy size=3D3><SP=
AN
style=3D"FONT-SIZE: 12pt; COLOR: navy; FONT-FAMILY: 'Comic Sans MS'">5655
-1566<o:p></o:p></SPAN></FONT></P></DIV>
<P class=3DMsoNormal><FONT face=3DArial color=3Dnavy size=3D2><SPAN
style=3D"FONT-SIZE: 10pt; COLOR: navy; FONT-FAMILY: Arial"><o:p> </o:p>=
</SPAN></FONT></P>
<DIV>
<DIV class=3DMsoNormal style=3D"TEXT-ALIGN: center" align=3Dcenter><FONT
face=3D"Times New Roman" size=3D3><SPAN lang=3DEN-US style=3D"FONT-SIZE: 12p=
t">
<HR tabIndex=3D-1 align=3Dcenter width=3D"100%" SIZE=3D2>
</SPAN></FONT></DIV>
<P class=3DMsoNormal><B><FONT face=3DTahoma size=3D2><SPAN lang=3DEN-US
style=3D"FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Tahoma">From:</SPA=
N></FONT></B><FONT
face=3DTahoma size=3D2><SPAN lang=3DEN-US
style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Tahoma">
busmanagers-bounces@edulists.com.au [mailto:busmanagers-bounces@edulists.com=
.au]
<B><SPAN style=3D"FONT-WEIGHT: bold">On Behalf Of </SPAN></B>Thomas, Jenny
M<BR><B><SPAN style=3D"FONT-WEIGHT: bold">Sent:</SPAN></B> Tuesday, 13 March=
2007
9:17 AM<BR><B><SPAN style=3D"FONT-WEIGHT: bold">To:</SPAN></B> <st1:PersonNa=
me
style=3D"BACKGROUND-POSITION: left bottom; BACKGROUND-IMAGE: url(res://ietag=
.dll/#34/#1001); BACKGROUND-REPEAT: repeat-x"
tabIndex=3D0 w:st=3D"on">Business Managers' Mailing
List</st1:PersonName><BR><B><SPAN style=3D"FONT-WEIGHT: bold">Subject:</SPAN=
></B>
[Busmanagers] Balance Sheet</SPAN></FONT><SPAN
lang=3DEN-US><o:p></o:p></SPAN></P></DIV>
<P class=3DMsoNormal><FONT face=3D"Times New Roman" size=3D3><SPAN
style=3D"FONT-SIZE: 12pt"><o:p> </o:p></SPAN></FONT></P>
<DIV>
<P class=3DMsoNormal><FONT face=3DArial size=3D2><SPAN
style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Arial">Good Morning
all,</SPAN></FONT><o:p></o:p></P></DIV>
<DIV>
<P class=3DMsoNormal><FONT face=3D"Times New Roman" size=3D3><SPAN
style=3D"FONT-SIZE: 12pt"> <o:p></o:p></SPAN></FONT></P></DIV>
<DIV>
<P class=3DMsoNormal><FONT face=3DArial size=3D2><SPAN
style=3D"FONT-SIZE: 10pt; FONT-FAMILY: Arial">I have had a query from our Sc=
hool
Council Treasurer as to why out new basketball stadium (paid for by school)=
does
not appear on the balance sheet. My understanding was that the
Department is not interested in school buildings as
such.</SPAN></FONT><o:p></o:p></P></DIV>
<DIV>
<P class=3DMsoNormal><FONT face=3D"Times New Roman" size=3D3><SPAN
style=3D"FONT-SIZE: 12pt"> <o:p></o:p></SPAN></FONT></P></DIV>
<DIV>
<P class=3DMsoNormal><STRONG><B><FONT face=3D"Century Schoolbook" color=3Dbl=
ue
size=3D2><SPAN
style=3D"FONT-SIZE: 10pt; COLOR: blue; FONT-FAMILY: 'Century Schoolbook'">Je=
nny
Thomas</SPAN></FONT></B></STRONG><FONT face=3DArial><SPAN
style=3D"FONT-FAMILY: Arial"><o:p></o:p></SPAN></FONT></P>
<P class=3DMsoNormal><STRONG><B><FONT face=3D"Century Schoolbook" color=3Dbl=
ue
size=3D2><SPAN
style=3D"FONT-SIZE: 10pt; COLOR: blue; FONT-FAMILY: 'Century Schoolbook'">Bu=
siness
Manager</SPAN></FONT></B></STRONG><FONT face=3DArial><SPAN
style=3D"FONT-FAMILY: Arial"><o:p></o:p></SPAN></FONT></P>
<P class=3DMsoNormal><st1:place w:st=3D"on"><st1:PlaceName
w:st=3D"on"><STRONG><B><FONT face=3D"Century Schoolbook" color=3Dblue size=
=3D2><SPAN
style=3D"FONT-SIZE: 10pt; COLOR: blue; FONT-FAMILY: 'Century Schoolbook'">Se=
rpell</SPAN></FONT></B></STRONG></st1:PlaceName><STRONG><B><FONT
face=3D"Century Schoolbook" color=3Dblue size=3D2><SPAN
style=3D"FONT-SIZE: 10pt; COLOR: blue; FONT-FAMILY: 'Century Schoolbook'">
<st1:PlaceType w:st=3D"on">Primary
School</st1:PlaceType></SPAN></FONT></B></STRONG></st1:place><FONT
face=3DArial><SPAN style=3D"FONT-FAMILY: Arial"><o:p></o:p></SPAN></FONT></P=
>
<P class=3DMsoNormal><STRONG><B><FONT face=3D"Century Schoolbook" color=3Dbl=
ue
size=3D2><SPAN
style=3D"FONT-SIZE: 10pt; COLOR: blue; FONT-FAMILY: 'Century Schoolbook'">98=
42
8182</SPAN></FONT></B></STRONG><FONT face=3DArial><SPAN
style=3D"FONT-FAMILY: Arial"><o:p></o:p></SPAN></FONT></P></DIV>
<P><B><FONT face=3D"Times New Roman" size=3D3><SPAN
style=3D"FONT-WEIGHT: bold; FONT-SIZE: 12pt">Important - </SPAN></FONT></B>T=
his
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, whet=
her
caused by the negligence of the sender or not, resulting directly or indirec=
tly
from the use of any attached files our liability is limited to resupplying a=
ny
affected attachments. Any representations or opinions expressed are those of=
the
individual sender, and not necessarily those of the Department of
Education.<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 o=
r
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, an=
d
not necessarily those of the Department of Education.</P><p></p><p><b>Import=
ant - </b>This email and any attachments may be confidential. If received in=
error, please contact us and delete all copies. Before opening or using att=
achments check them for viruses and defects. Regardless of any loss, damage=
or consequence, whether caused by the negligence of the sender or not, resu=
lting directly or indirectly from the use of any attached files our liabilit=
y 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.</p></BODY></HTML>