Expenditure Accounting (Payables and Creditors)

Outlines the management practices and processes required to properly certify, control, administer, monitor, classify, and account for expenditure incurred and payable by the Department.

Outlines departmental preferred payment arrangements and creditor (accounts payable) settlement of account strategies for different creditor types including staff related travel and reimbursement of expenses.

In the main these resources relate to the work of the FFBS Branch. Further resources on this topic may be discovered from the Department's home page.

Policies
Guidelines and Procedures
Good Practice
Forms
Reports

Policies
All	Entertainment Expenditure - outlines the departmental requirements and approval process for entertainment related expenses, including the purchase of alcohol.
All	Expenditure Policy - outlines the Department's requirements to properly certify, control, administer, monitor, classify and account for expenditure incurred and payable.
Guidelines and Procedures
	Cancelling Cheques and Payables - outlines the processes for cancelling cheques and payables. Word 147KB
	Cheque Format - how to modify the cheque printing format in SACS. Word 183KB
	Cheque Printing Problems - troubleshooting cheque printing problems. Word 80KB
	Cheques, accidental use of - troubleshooting cheque printing problems. Word 127KB
	Cheques, dishonoured and returned credit card transactions - procedures for dishonoured (bounced) cheques and returned credit card transactions. Word 111KB
	Cheques, stale - procedures for writing off stale cheques. Word 89KB
	Correcting Account Centre Coding Errors - outlines the process for an accounts payable journal to correct coding errors. Word 268KB
	Credit Notes from Suppliers - outlines the process for entering credit notes. Word 91KB
	Cheque Accounts - outlines the different ways of producing cheques. Word 156KB
Non-school	Corporate Card - Accounting for Monthly Charges - process to account for and record monthly direct debit charges to the general ledger.
All	Corporate Card - Guidelines - guidelines for the use of Corporate Cards. Word 99KB
All	Corporate Card - Responsibilities and Accountabilities - provides a summary of corporate card responsibilities and accountabilities for holders of particular positions.
	Corporate Card - how to manage and reconcile corporate card transactions. Word 72KB
Non-school	Creditor Preferred Payment Method - Electronic Funds Transfer - for use by central office staff, describes the method of EFT payments to creditors.
	Entry and Quick Approval of Invoices - outlines the process for entering invoices and approving them for payment. Word 173KB
	Inventory Items - outlines the process for entering inventory items accessed by the Accounts Payable, Accounts Receivable and Purchase Order modules. Word 73KB
	Journals, preparation and processing - outlines the process. Word 163KB
Non-school	Journal Transfer Request Form - includes instructions on using and submitting the form, as well as a link to the form.
All	Petty Cash - policy and guidelines on the administration of petty cash. Word 155KB
	Petty Cash - GST Implications - advice on the GST treatment of petty cash transactions. Word 100KB
	Purchase Orders - outlines the process for issuing purchase orders. Word 69KB
Schools/	Withholding Tax Rules and Account Procedures - advice on the procedures to withhold tax from an unregistered supplier. Word 78KB

Good Practice
	Checklist - SACS End Period Checklist Word 123KB
	Select SACS Finance Reports - suggested finance reports to use for end of period tracking. Word 125KB

Forms
All	Corporate Card - Acknowledgement by cardholder form. Word 4KB
All	Corporate Card - Application for delegated financial authority. Word 38KB
All	Corporate Card - Application for new card. Word 50KB
All	Corporate Card - Card holder Dispute Notification form. Word 84KB
All	Corporate Card - Definition of Hospitality Expenses. Word 26KB
All	Corporate Card - Invoice Reconciliation Form. Word 49KB
All	Corporate Card - Mail/telephone purchase voucher form. Word 53KB
Non-school	Creditor Bank Account Details Form - for use by central office staff, template to record creditor's Bank account details. Word 33KB
Non-school	Journal Transfer Request Form - includes instructions on using and submitting the form.
All	Claim For Payment Form - for use by staff, a generic form that can be used when an invoice cannot be provided, i.e. staff reimbursement. Word 30KB
All	Statutory Declaration - for use by staff in circumstances to substantiate a claim for payment where supporting documentation has been lost or where a tax invoice receipt is not provided.

Reports
	SACS reports for Expenditure Accounting can be found on the SACS Reports page.