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<p class=3DMsoNormal><font size=3D2 color=3Dnavy face=3DArial><span style=3D=
'font-size:
10.0pt;font-family:Arial;color:navy'>HI Jenny<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'>The following is a reply from Rita Gauc=
i:<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=3Dblue face=3DArial><span style=3D=
'font-size:
12.0pt;font-family:Arial;color:blue'>Regarding buildings and other assets li=
ke
swimming pools, these assets are government owned (by virtue of the fact the=
y
are erected on crown land) and are therefore part of the whole 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 situation, it is
advisable to add a note to the Operating Statement and Balance Sheet to expl=
ain
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 recognised along w=
ith
the expenditure but no asset as such is visible on the balance sheet.<o:p></=
o:p></span></font></p>
<p class=3DMsoNormal><font size=3D3 color=3Dblue face=3DArial><span style=3D=
'font-size:
12.0pt;font-family:Arial;color:blue'><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=3DMsoAutoSig><font size=3D3 color=3Dnavy face=3D"Comic Sans MS"><sp=
an
style=3D'font-size:12.0pt;font-family:"Comic Sans MS";color:navy'>Marje Brop=
hy<o:p></o:p></span></font></p>
<p class=3DMsoAutoSig><font size=3D3 color=3Dnavy face=3D"Comic Sans MS"><sp=
an
style=3D'font-size:12.0pt;font-family:"Comic Sans MS";color:navy'>Business
Manager<o:p></o:p></span></font></p>
<p class=3DMsoAutoSig><st1:PersonName w:st=3D"on"><st1:place w:st=3D"on"><st=
1:PlaceName
w:st=3D"on"><font size=3D3 color=3Dnavy face=3D"Comic Sans MS"><span
style=3D'font-size:12.0pt;font-family:"Comic Sans MS";color:navy'>Korumbu=
rra</span></font></st1:PlaceName><font
color=3Dnavy face=3D"Comic Sans MS"><span style=3D'font-family:"Comic Sans=
MS";
color:navy'> <st1:PlaceName w:st=3D"on">Secondary</st1:PlaceName> <st1:Pla=
ceType
w:st=3D"on">College</st1:PlaceType></span></font></st1:place></st1:PersonN=
ame><font
color=3Dnavy face=3D"Comic Sans MS"><span style=3D'font-family:"Comic Sans M=
S";
color:navy'><o:p></o:p></span></font></p>
<p class=3DMsoAutoSig><font size=3D3 color=3Dnavy face=3D"Comic Sans MS"><sp=
an
style=3D'font-size:12.0pt;font-family:"Comic Sans MS";color:navy'>5655 -1566=
<o:p></o:p></span></font></p>
</div>
<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>
<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>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:PersonName w:st=3D"o=
n">Business
Managers' Mailing List</st1:PersonName><br>
<b><span style=3D'font-weight:bold'>Subject:</span></b> [Busmanagers] Balanc=
e
Sheet</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>
<div>
<p class=3DMsoNormal><font size=3D2 face=3DArial><span style=3D'font-size:10=
.0pt;
font-family:Arial'>Good Morning all,</span></font><o:p></o:p></p>
</div>
<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>
</div>
<div>
<p class=3DMsoNormal><font size=3D2 face=3DArial><span style=3D'font-size:10=
.0pt;
font-family:Arial'>I have had a query from our School Council Treasurer as t=
o
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 size=3D3 face=3D"Times New Roman"><span style=3D'=
font-size:
12.0pt'> <o:p></o:p></span></font></p>
</div>
<div>
<p class=3DMsoNormal><strong><b><font size=3D2 color=3Dblue face=3D"Century=
Schoolbook"><span
style=3D'font-size:10.0pt;font-family:"Century Schoolbook";color:blue'>Jenny
Thomas</span></font></b></strong><font face=3DArial><span style=3D'font-fami=
ly:
Arial'><o:p></o:p></span></font></p>
<p class=3DMsoNormal><strong><b><font size=3D2 color=3Dblue face=3D"Century=
Schoolbook"><span
style=3D'font-size:10.0pt;font-family:"Century Schoolbook";color:blue'>Busin=
ess
Manager</span></font></b></strong><font face=3DArial><span style=3D'font-fam=
ily:
Arial'><o:p></o:p></span></font></p>
<p class=3DMsoNormal><st1:place w:st=3D"on"><st1:PlaceName w:st=3D"on"><stro=
ng><b><font
size=3D2 color=3Dblue face=3D"Century Schoolbook"><span style=3D'font-size=
:10.0pt;
font-family:"Century Schoolbook";color:blue'>Serpell</span></font></b></st=
rong></st1:PlaceName><strong><b><font
size=3D2 color=3Dblue face=3D"Century Schoolbook"><span style=3D'font-size:=
10.0pt;
font-family:"Century Schoolbook";color:blue'> <st1:PlaceType w:st=3D"on">Pr=
imary
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 size=3D2 color=3Dblue face=3D"Century=
Schoolbook"><span
style=3D'font-size:10.0pt;font-family:"Century Schoolbook";color:blue'>9842=
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 size=3D3 face=3D"Times New Roman"><span style=3D'font-size:12.0p=
t;
font-weight:bold'>Important - </span></font></b>This email and any attachmen=
ts
may be confidential. If received in error, please contact us and delete all
copies. Before opening or using attachments check them for viruses and defec=
ts.
Regardless of any loss, damage or consequence, whether caused by the neglige=
nce
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.=
<o:p></o:p></p>
</div>
<p></p><p><b>Important - </b>This email and any attachments may be confident=
ial. If received in error, please contact us and delete all copies. Before o=
pening or using attachments check them for viruses and defects. Regardless o=
f any loss, damage or consequence, whether caused by the negligence of the s=
ender 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, a=
nd not necessarily those of the Department of Education.</p></body>
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