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List of Amendments - Download as Excel

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					                                                                                                                                     Chart of Accounts Documents
                                                                                                       Expense Account Reference Guide & Expense Accounts Quick Reference Guide
                                                                                                                                                 Listing of Changes as at 27.8.09

    Expense Category        Account #                 Account Description                                                                                   Details of Changes:                                                                                                     Information specific to changes:
Assets & Equipment            5200      Computer Equipment > $2,000                 Computers and computer equipment where total of all components including peripherals >$2,000                                                                          Additional Information: Account Number Computer Consumables corrected from
                                                                                    For items <$2,000 - use account 5210 6471                                                                                                                             5210 to 6471
                                                                                    Excludes Computer consumables - see account 5210 6471
                                                                                    Excludes Computer repairs & maintenance - see account 6062
                                                                                    Excludes Computer software - see account 5260
Assets & Equipment            5210      Computer Equipment < $2,000                 Purchase of new computing equipment and peripherals such as scanners, keyboards, monitors etc <$2,000 for total of all components                                     Additional Information: Account Number Computer Consumables corrected from
                                                                                    For items >$2,000 - use account 5200                                                                                                                                  5210 to 6471
                                                                                    Excludes Computer consumables - see account 5210 6471
                                                                                    Excludes Computer repairs & maintenance - see account 6062
                                                                                    Excludes Computer software - see account 5260
Contract Services             6133      Contract Services - Transport                                                                                                                                                                                     New Account
Entertainment                 6459      Entertainment - Recreational                                                                                                                                                                                      New Account
Staff Related Expenditure     6630      Staff Exp - Other FBTable                                                                                                                                                                                         New Account
Marketing & Advertising       6708      Mktg /Advertising - Other                   Other advertising expenditure for example UNSW branded products such as mugs, clothing, pens and promotional gifts for clients, sponsors and students, fee Update to Additional Information to include description of "Fee to publish UNSW
                                                                                    to publish UNSW related articles for promotional purposes.                                                                                                            related articles for promotional purposes.
                                                                                    Excludes Staff gifts & gratuities - see account(s) 6617,6619
                                                                                    Excludes Staff uniforms - see account 6501
Staff Related Expenditure     6626      Staff Expenses - Childcare Support          Vice Chancellors childcare supplements - payments made to UNSW staff                                                                                                  Additional Information: Change in wording to ensure inclusion of ALL childcare exp
                                                                                    Payments made to directly or indirectly to UNSW Staff for Child Care Expenses, including Vice Chancellors childcare supplements.                                      payments
Staff Related Expenditure     6617      Staff Expenses - Gifts & Awards < $300.00                                                                                                                                                                         Additional Information: Amendment to examples of inclusions & exclusions
                                                                                    Purchase of item(s) that is a personal gift to a staff member and family for award or recognition for example, gift voucher, movie, theatre or sports tickets,
                                                                                    wine, flowers, chocolates, gift basket, hamper, etc. that is less than $300.00 per individual item. Purchases $300.00 or more use account 6619
                                                                                    Excludes Movies, Theatre or Sports Tickets - see account 6459
                                                                                    Excludes Gifts and awards that relate to length of service recognition - see account 6623
                                                                                    Excludes Morning/afternoon tea birthday cake - see account 6111



Staff Related Expenditure     6619      Staff Expenses - Gifts & Awards > $300.00                                                                                                                                                                         Additional Information: Amendment to examples of inclusions & exclusions
                                                                                    Purchase of item(s) that is a personal gift to a staff member and family for award or recognition for example,gift voucher, movie, theatre or sports tickets, wine,
                                                                                    flowers, chocolates, gift basket, hamper, etc. that is $300.00 or more per individual item. Purchases less than $300.00 use account 6617
                                                                                    Excludes Movies, Theatre or Sports Tickets - see account 6459
                                                                                    Excludes Gifts and awards that relate to length of service recognition - see account 6623


Staff Related Expenditure     7573      Personal Spend Pcard Advance                Open Item Account                                                                                                                                                     Additional Information: Updated
                                                                                    Expenditure that has been charged to a UNSW Pcard that is of a non business nature i.e. a personal expense to the cardholder. To be Reimbursed to the
                                                                                    University.
                                                                                    Use of account under review
Travel Local & Overseas       7010      Travel Dom - Other Expenses                 Other expenses related to domestic travel, for example, meals, car hire, taxis, tolls, parking, trolly hire, bus and train, insurance                                 Additional Information: Updated to include "Meals" whilst travelling
Travel Local & Overseas       7110      Travel Int - Other Expenses                 Other expenses related to international travel such as meals, car hire, taxis, tolls, trolly hire, parking, insurance, visa expenses (for example application fee     Additional Information: Updated to include "Meals" whilst travelling
                                                                                    and health check), health cover premium
Travel Local & Overseas       7113      Travel Int -Per Diem P/T                    International travel subsistance allowance paid to UNSW Staff that is NOT except from payroll tax as it exceeds ATO Guidelines. For theperiod 1/7/09 to               Additional Information: Change to description to include Daily Rate Allowable to
                                                                                    30/6/10 the threshold level is $223.80 per day. For example if an allowance of $230.00 per day is paid to an employee between 1/7/09 & 30/6/10 the amount             identify what amount of rate payable may be subject to Payroll Tax Liability
                                                                                    of $6.20 will attract a payroll tax liability and should be allocated to account 7113, the balance of $223.80 will be allocated to account 7114. in accordance
                                                                                    with UNSW travel policy where the university incurs a taxation liability
                                                                                    Refer to travel policy on finance website
Travel Local & Overseas       7114      Travel Int - Per Diem P/T exempt            International travel subsistance allowance paid to UNSW Staff that is exempt from payroll tax as it does not exceed ATO Guidelines. For the period 1.7.2009           Additional Information: Change to description to include Daily Rate Allowable for P/T
                                                                                    to 30.6.2010 the threshold level is $223.80 per day.                                                                                                                  Exemption and calculation example
                                                                                    Amounts paid in excess of $223.80 per day will attract a payroll tax liability to UNSW and should be allocated to account 7113.
                                                                                    For example if an allowance of $230.00 per day is paid to an employee between 1.7.2009 & 30.06.2010, $223.80 will be allocated to account 7114 and $6.20
                                                                                    will be allocated to account 7113. in accordance with UNSW travel policy where the university does not incurs a taxation liability.
                                                                                    Refer to travel policy on finance website


Travel Local & Overseas       7013      Travel Dom -Per Diem P/T                    Domestic travel subsistance allowance paid to UNSW Staff that is NOT exempt from payroll tax as it exceeds ATO Guidelines. For the period 1.7.2009 to                 Additional Information: Change to description to include Daily Rate Allowable to
                                                                                    30.6.2010 the threshold level is $223.80 per day.                                                                                                                     identify what amount of rate payable may be subject to Payroll Tax Liability
                                                                                    For example if an allowance of $230.00 per day is paid to an employee between 1.7.2009 & 30.06.2010, the amount of $6.20 will attract a payroll tax liability
                                                                                    and should be allocated to account 7113, the balance of $223.80 will be allocated to account 7114. in accordance with UNSW travel policy where the
                                                                                    university incurs a taxation liability
                                                                                    Refer to travel policy on finance website
    Expense Category      Account #               Account Description                                                                         Details of Changes:                                                                                            Information specific to changes:
Travel Local & Overseas     7014      Travel Dom -Per Diem P/T exempt   Domestic travel subsistance allowance paid to UNSW Staff that is exempt from payroll tax as it does not exceed ATO Guidelines. For the period 1.7.2009 to   Additional Information: Change to description to include Daily Rate Allowable for P/T
                                                                        30.6.2010 the threshold level is $223.80 per day.                                                                                                           Exemption and calculation example
                                                                        Amounts paid in excess of $223.80 per day will attract a payroll tax liability to UNSW and should be allocated to account 7113.
                                                                        For example if an allowance of $230.00 per day is paid to an employee between 1.7.2009 & 30.06.2010, $223.80 will be allocated to account 7114 and $6.20
                                                                        will be allocated to account 7113. in accordance with UNSW travel policy where the university does not incur a taxation liability
                                                                        Refer to travel policy on finance website

				
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