Chart of Accounts for Victorian

Government Schools
Financial Services Division
Version 8.3 October 2020
CONTENTS
Glossary ......................................................................................................................................... 4
Forward .......................................................................................................................................... 5
Introduction .................................................................................................................................... 5
Chart of Accounts and Reporting Process ..................................................................................... 5
Chart of Accounts Structure ........................................................................................................... 6
Assets ......................................................................................................................................... 6
Liabilities ..................................................................................................................................... 6
Accumulated Funds .................................................................................................................... 6
Revenue ...................................................................................................................................... 6
Expenditure ................................................................................................................................. 6
Programs..................................................................................................................................... 6
Sub Programs ............................................................................................................................. 7
Initiatives ..................................................................................................................................... 7
General Approach to Chart of Accounts Coding ............................................................................ 7
Assets ......................................................................................................................................... 7
Liabilities ..................................................................................................................................... 7
Accumulated Funds .................................................................................................................... 7
Deactivating or Modifying School Defined Codes .......................................................................... 7
Handy Hints ................................................................................................................................... 8
Goods and Services Tax (GST) and the Chart of Accounts .......................................................... 8
Schools GST Codes.................................................................................................................... 8
School Canteen........................................................................................................................... 9
GST Codes for Schools ................................................................................................................. 9
General Ledger – Current Assets ................................................................................................ 10
General Ledger – Non-Current Assets ........................................................................................ 13
General Ledger – Current Liabilities ............................................................................................ 17
General Ledger – Accumulated Equity ........................................................................................ 19
General Ledger – Revenue – Government Provided DET Grants ............................................... 19
General Ledger – Revenue – Commonwealth Government Grants ............................................ 21
General Ledger – Revenue – State Government Grants ............................................................. 22
General Ledger – Revenue – Other ............................................................................................. 22
General Ledger – Revenue – Locally Raised Funds ................................................................... 24
© State of Victoria (Department of Education and Training) 2020

Chart of Accounts for Victorian Government Schools is provided under a Creative Commons Attribution 4.0 International license. You
are free to re-use the work under that license, on the condition that you credit the State of Victoria (Department of Education and
Training), indicate if changes were made and comply with the other license terms, see: Creative Commons Attribution 4.0
International
The license does not apply to:
• any images, photographs, trademarks or branding, including the Victorian Government logo and the DET logo; and
• content supplied by third parties.
Copyright queries may be directed to [email protected]
 General Ledger – Expenditure – Salaries and Allowances .......................................................... 32
General Ledger – Expenditure – Bank Charges .......................................................................... 34
General Ledger – Expenditure – Consumables ........................................................................... 34
General Ledger – Expenditure – Books and Publications ........................................................... 35
General Ledger – Expenditure – Communications Costs ............................................................ 35
General Ledger – Expenditure – Equipment/Maintenance/Hire................................................... 36
General Ledger – Expenditure – Utilities ..................................................................................... 39
General Ledger – Expenditure – Property Services .................................................................... 40
General Ledger – Expenditure – Travel and Subsistence ........................................................... 41
General Ledger – Expenditure – Motor Vehicle Expenses/Lease ............................................... 42
General Ledger – Expenditure – Administration .......................................................................... 43
General Ledger – Expenditure – Health and Personal Development .......................................... 44
General Ledger – Expenditure – Professional Development ....................................................... 44
General Ledger – Expenditure – Trading and Fundraising .......................................................... 46
General Ledger – Expenditure – Support/Service ....................................................................... 48
General Ledger – Expenditure – Camps/Excursions/Activities .................................................... 50
General Ledger – Expenditure – Internal Transfers ..................................................................... 51
General Ledger – Expenditure – Miscellaneous .......................................................................... 51
Programs, Sub Programs and Initiatives...................................................................................... 53
Administration Programs .............................................................................................................. 63
Specific Purpose Programs ......................................................................................................... 64
General Purpose Programs ......................................................................................................... 66
Commonwealth Programs ........................................................................................................... 67
Student Support Programs .......................................................................................................... 67
DET Initiatives .............................................................................................................................. 68

© State of Victoria (Department of Education and Training) 2020

Chart of Accounts for Victorian Government Schools is provided under a Creative Commons Attribution 4.0 International license. You
are free to re-use the work under that license, on the condition that you credit the State of Victoria (Department of Education and
Training), indicate if changes were made and comply with the other license terms, see: Creative Commons Attribution 4.0
International
The license does not apply to:
• any images, photographs, trademarks or branding, including the Victorian Government logo and the DET logo; and
• content supplied by third parties.
Copyright queries may be directed to [email protected]
GLOSSARY
Abbreviation Description Abbreviation Description

ABN Australian Business Number GST Goods and Services Tax

ATO Australian Taxation office HR Human Resources

BMV Business Managers Victoria HYIA High Yield Investment Account

CASES21 Computerised Administration ICAS International Competitions and

Systems Environment in Assessments for Schools
Schools 21 century

CoA Chart of Accounts NPSE Non-Profit Sub Entity

CRC Criminal Record Check RCTI Recipient Created Tax Invoice

CRT Casual Relief Teacher SMS Schools Maintenance System

CSEF Camps Sport and Excursion SRP Student Resource Package

Fund

DESE Department of Education, STLR Short Term Leave

Skills and Employment Replacement

DET Department of Education and TAC Transport Accident

Training Commission

ECD Early Childhood Development VET Vocational Education and

(Kindergartens, Day Care, Training
Maternal Health)

EFTPOS Electronic Funds Transfer VPSSA Victoria Primary School Sports

Point of Sale Association

ES Education Support VYDP Victorian Youth Development

Program

FBT Fringe Benefit Tax WWC Working with Children check

FSD Financial Services Division

© State of Victoria (Department of Education and Training) 2020

Chart of Accounts for Victorian Government Schools is provided under a Creative Commons Attribution 4.0 International license. You
are free to re-use the work under that license, on the condition that you credit the State of Victoria (Department of Education and
Training), indicate if changes were made and comply with the other license terms, see: Creative Commons Attribution 4.0
International
The license does not apply to:
• any images, photographs, trademarks or branding, including the Victorian Government logo and the DET logo; and
• content supplied by third parties.
Copyright queries may be directed to [email protected]
FORWARD
This publication is designed to assist school principals and administrative staff in reinforcing and
understanding the Chart of Accounts which forms the basis for entering financial transactions in
CASES21.
Effective understanding and application of the Chart of Accounts will ensure accurate and timely
data entry resulting in relevant and reliable financial reports. This in turn allows for in depth
interpretation and analysis of the reports that is required for effective decision making.

INTRODUCTION
The importance of correct coding prior to CASES21 data entry is critical to the credibility, reliance
and accuracy of information.
The accuracy of CASES21 reports for both internal and external users can only be relied upon when
data has been correctly entered into the system.
It has been found that miscoding errors generally relate to a lack of understanding of the Chart of
Account structure and its link to the reporting process. A ‘best practice’ approach to coding
transactions is outlined in this booklet for specific and general reference.
Resources referenced in this document can be accessed from the following sites:
• Policy and Advisory Library (PAL)
o PAL Finance Manual – Financial Management in Schools
o PAL Gifts, Benefits and Hospitality
o PAL Insurance for Schools
o PAL Student Resource Package - Overview
o PAL Travel
• ATO website
• CASES21 Finance Business Processing Guides
• HRWeb A-Z
• Legal Services
• Schools Targeted Funding Portal
• Tax
• For questions concerning GST please contact the Tax Unit on +61 3 7022 2228 or by
emailing [email protected].

CHART OF ACCOUNTS AND REPORTING PROCESS

Schools generate reports for a variety of users and reasons. Chart of Accounts codes are the
common denominator for all CASES21 reports; a mastery of the CASES21 coding levels as well as
understanding the desired outcome in the form of the report, are vital if reports are to be accurate,
timely and relevant.
Familiarity with CASES21 reports and an awareness of the variety of alternative reports for
presenting information will enhance ‘best practice’ coding and provide the best report format for
users. The perspective adopted when coding information will have an impact upon the outcomes
generated in reports for users.
Understanding user needs, including Department classification requirements, is an important aspect
of generating the correct report for the user.
Further information on the school reporting process is available on PAL Finance Manual –
Financial Management in Schools.

5 Chart of Accounts for Victorian Government Schools v8.3

CHART OF ACCOUNTS STRUCTURE
The CASES21 Chart of Accounts is structured into two sections for the entry and recording of
transactions.
Colour coding has been used in this document to assist in recognition of each component of the
structure.

Section One – General Ledger Section Two – School Level

Assets Programs

Liabilities Sub Programs

Accumulated Funds DET Initiatives

Revenue

Expenditure

Assets
Items of value owned or controlled by the school as current assets (cash, or items that could be
converted to cash within 12 months e.g. bank accounts, sundry debtors, accounts receivable), and
non-current assets (items such as plant and equipment which are not easily converted to cash).
Liabilities
Amounts owing by the school to external parties classified as current liabilities (amounts owed to
creditors and expected to be paid in the current accounting period) and non- current liabilities
(deferred commitments expected to be met in future accounting periods such as co-operative loans).
Accumulated Funds
The net assets of the school which is represented by the equation: Accumulated Funds = Assets
(what is owned) – Liabilities (what is owed)
Revenue
An inflow of resources/funds resulting from the provision of parent payments, services and trading
operations.
Revenues are received by schools via SRP funding, grants, locally raised funds or other funds such
as bank interest.
Expenditure
An outflow of resources/funds in exchange for services or goods.
Recurrent expenditure produces benefits not extending beyond the accounting period (expenses
such as class materials, utilities); capital expenditure provides value extending into future accounting
periods (asset purchase such as equipment with a value over $5,000).
Programs
All programs are hard coded in the Chart of Accounts and cannot be altered or added to at school
level.

6 Chart of Accounts for Victorian Government Schools v8.3

Sub Programs
All Sub Programs are linked to Programs in the Chart of Accounts. Included are hard coded Sub
Programs along with a provision for schools to generate additional Sub Programs at each Program
level.
Initiatives
Initiatives are predetermined by the Department for accountability purposes. They can be selected
against one or more Sub Programs for ease of reporting on revenue and expenditure. Reports can
be printed which capture transactions entered across one or more Sub Programs.
They provide the ability for multi-campus schools to report on an individual campus basis.

GENERAL APPROACH TO CHART OF ACCOUNTS CODING

Assets
Items of value owned or controlled by the school as current assets (cash, or items that could be
converted to cash within 12 months e.g. bank accounts, sundry debtors, accounts receivable), and
non-current assets (items such as plant and equipment which are not easily converted to cash).
Liabilities
Amounts owing by the school to external parties classified as current liabilities (amounts owed to
creditors and expected to be paid in the current accounting period) and non-current liabilities
(deferred commitments expected to be met in future accounting periods such as co-operative loans).
Accumulated Funds
The net assets of the school which is represented by the equation: Accumulated Funds = Assets
(what is owned) – Liabilities (what is owed)
When coding a transaction, CASES21 operators should consider several questions to assist in
ensuring coding is correct:
• Which bank account am I using?
• Which Sub Program is receiving /spending this money?
• What General Ledger code does the revenue/expenditure belong to?
• What is the source of funds/ payment for?
• Would the item/services/works need to be capitalised?
• Is an Initiative code mandated /required to be used?
• What is the GST treatment of the transaction?

DEACTIVATING OR MODIFYING SCHOOL DEFINED CODES

The only areas of the Chart of Accounts that can be modified at the school level are the Sub
Programs. It is possible to edit the description of a Sub Program that has activity recorded against
it. The consequence of this is that any subsequent reports will refer to the new description of the Sub
Program.
The Department recommends that any changes made to sub programs descriptions occur on a two
year rolling schedule as this will ensure that prior year reporting is not impacted.

7 Chart of Accounts for Victorian Government Schools v8.3

Sub Programs can also be set to Active or Inactive. Inactive Sub Programs will not appear in drop
down lists and cannot be used for data recording. It is not possible to set Sub Programs to inactive
when there is current data recorded against that Sub Program.

HANDY HINTS
• Keep school defined Sub Programs to a minimum
• Never create a school defined Sub Program using a code that exists at General Ledger level e.g.
cash funding, interest received, photocopying, telephone, electricity, contract cleaning, gas etc.
• Think carefully before creating school defined codes. Non-specific terms like ‘miscellaneous’, are
contrary to best practice
• Coding of revenue and expenditure for CASES21 data entry should mirror the school’s budget
approved by School Council
• Do not create a school defined Sub Program code prior to checking whether a predefined code
already exists
• When creating a Sub Program, ensure that it is coded under the correct Program area.
• Check if an Initiative code has been mandated to be used?
• Check the GST treatment of the transaction?
• When in doubt seek advice from the CASES21 Support staff through the Service Now or by calling
1800 641 943.

GOODS AND SERVICES TAX (GST) AND THE CHART OF ACCOUNTS

Schools GST Codes
Primary, Secondary and Special Schools’ have multiple GST tax codes to choose from when
receipting revenue or to apply when paying creditor invoices on CASES21.
Schools must ensure that every payment is accompanied by an appropriate tax invoice, further
information can be found on the GST School Factsheet – Tax Invoices on Tax.
The GST revenue code to use will be determined by the type or source of revenue being receipted
and for invoices, on whether the creditor holds an ABN and/or GST registration.
It should be noted that Special Schools can treat certain revenue (donations etc.) as out of scope
(i.e. NS6) due to their status as a Deductible Gift Recipient.
The liability of accounting for GST correctly falls on ‘the receiver’ of revenue: therefore, when schools
receive revenue, they should be diligent in ensuring that the correct GST treatment is applied.
Schools should also ensure that they claim back all GST to which they are entitled when they make
purchases.
A detailed explanation of the GST treatment of revenue and expenditure is provided in the GST tax
fact sheet link provided beside each revenue & expenditure code
This information can be accessed by clicking on the link in the Business Rules/Further Information
column.
The GST codes for revenue and expenditure that are utilised by schools are listed in the ‘GST codes
for schools’ table.

8 Chart of Accounts for Victorian Government Schools v8.3

School Canteen
Where a motion has been passed by School Council to nominate that the canteen will be run as
Input Taxed (see fundraising wheel at the Department’s Tax website under Tools and Applications),
NO GST will need to be remitted on canteen supplies. Input tax codes MUST be used for both
revenue and expenditure where the motion has been passed.
The revenue will be recorded using GST code Input Taxed Sales (G04). (Note a tax invoice is not
required).
Any commission received by the school that relates to sales made through the Input Taxed canteen
would be recorded using GST code Input Taxed Sales (G04).
All expenses which relate to the canteen must be coded Input Taxed (G13) and no GST is claimable
by the school in relation to those expenses.
These expenses could include telephone, utilities, furniture and fittings (fridges, stoves etc.),
cleaning costs, requisites and any capital expenditure (building works etc.) directly related to canteen
operations.

GST CODES FOR SCHOOLS

Revenue GST Code Is GST included Action

G01 Total Sales inc GST Yes School to pay GST to the ATO

G03 Other GST Free Sales No GST is not paid to the ATO

G04 Input Tax Sales No GST is not paid to the ATO

NS6 Out of Scope No GST is not paid to the ATO

Expenditure GST Code Is GST included Action

G10 Capital Purchases Yes GST is claimed from the ATO

G11 Non-Capital Purchases Yes GST is claimed from the ATO

G13 Input Taxed No No GST to be claimed from ATO

G14 No GST in Price No No GST to be claimed from ATO

NP6 Out of Scope No No GST to be claimed from ATO

9 Chart of Accounts for Victorian Government Schools v8.3

GENERAL LEDGER – CURRENT ASSETS
Account Account Title Account GST Business Rules / Further Information
Code Description Code

10001 High Yield A Set-Off account. N/A Only Department funding and CBS bank account
Investment All Department interest to be receipted directly into the HYIA.
Account funding paid
Refer to the Finance Manual – Section 8 - Bank
(HYIA) directly into this
Accounts on PAL.
account

10002 Official School operating N/A Used for the receipt of money provided from locally
Account account raised funds and non-Department government
funds.
All payments to be made from this account.
All school bank accounts (except HYIA) must be in
the name of School Council.
Schools must ensure that balances remain below
the school operating reserve (based on 2 months
of operating expenditure).

10003 Building Fund Approved by the N/A The ATO specifies that a separate bank account
Australian Taxation must be established for DGR Funds operated by
Office for holding the school.
tax deductible
Refer to the School GST Fact Sheet – Deductible
donations
Gift Recipients Funds on Tax.

10004 Library Approved by the N/A The ATO specifies that a separate bank account
Account Australian Taxation must be established for DGR Funds operated by
Office for holding the school.
tax deductible
Refer to the School GST Fact Sheet – Deductible
donations
Gift Recipients Funds on Tax.

10005 Co-operative Account used to N/A Not to be used to record loan liability, refer to
Account administer loans Co-operative Loan (40001).
raised through a
Refer to the Finance Manual Section 14 –
co-operative
Liabilities Management on PAL.
society for a school
infrastructure
project

10010- Term Deposits N/A Not permitted.

10020

Refer to the Finance Manual Section 8 – Bank

Accounts on PAL.

10030- At Call N/A Not permitted.

10040 Investments

Refer to the Finance Manual Section 8 – Bank

Accounts on PAL.

10 Chart of Accounts for Victorian Government Schools v8.3

General Ledger – current assets cont.

Account Account Title Account GST Business Rules / Further Information

Code Description Code

10090- Beneficiary/ Special purpose N/A Restricted account for recording donations from a
10099 Memorial account for funds member of the school community as a bequest or
Account bequeathed to the memorial on behalf of past students, family etc.
school
Schools should seek advice regarding
Beneficiary/Memorial accounts from
[email protected]
before using accounts in this range.
Must not be used for any other purpose.

11000 Accounts Total of all N/A System Use Only

Receivable accounts
Automated calculation of all current Families
Control receivable
balances (total invoices, less total receipts, less
balances
total credit notes, journal adjustments, discounts).

11002 Sundry Total of all Sundry N/A System Use Only

Debtors Debtors balances
Automated calculation of all current Sundry
Debtors balances (total invoices, less total
receipts, less total credit notes, journal
adjustments, discounts).

12001 GST Value of total GST N/A System Use Only

Purchases on purchases
(reclaimable) Automated calculation of all GST purchases-
related amounts for the current BAS period.

12002 GST Clearing Suspense account N/A System Use Only

Account for GST-related
Automated calculation of all GST-identified
transactions
amounts and balances for the current BAS prior to
lodgement.

12003 Provision for Estimate of N/A Used to amend the value of expected receipts from
Doubtful doubtful debts sundry debtors e.g. hire of facilities, staff.
Debts relating to sundry
Not to be used for family charges.
debtors
Refer to Section 2: Sundry Debtors in CASES21
Finance Business Process Guides.

12004 Provision for Estimate of non- N/A Used to amend the value of expected essential
Non- recoverable student learning items invoiced to family.
Recoverable amounts relating to
Refer to Section 1: Families in CASES21
Family families
Finance Business Process Guides.
Charges

12005 Prepaid Estimate of N/A Used to identify portion of expenditure that relates
Expenses expenses paid in to a future accounting period.
advance

11 Chart of Accounts for Victorian Government Schools v8.3

General Ledger – current assets cont.

Account Account Title Account GST Business Rules / Further Information

Code Description Code

12006 Fuel Tax Value of total Fuel N/A System Use Only
Credits Tax Credits
Automated calculation of Fuel Tax Credits.
(Reclaimable) claimable
Refer to the School GST Fact – Fuel Tax Credits
on Tax.

13000 Petty Cash Amount of initial N/A Petty cash records are maintained manually
Advance set up of advance (imprest system) but the initial set up and any
or to amend petty amendments during the year are recorded in
cash advance CASES21. A Petty Cash Advance must be
created on an annual basis.
The limit on any one payment is $200. Petty cash
advances must be paid back in at the end of each
school year. This will return the balance sheet to
zero.
Not to be used for petty cash expenditure,
schools must use the relevant expenditure codes
for which expenditure is apportioned.
Refer to the Finance Manual Section 11 –
Expenditure Management on PAL.
Refer to Section 5: General Ledger in CASES21
Finance Business Process Guides.

26201 Asset Holding account G10 • When assets have progressive

Clearing for works in payments/multiple creditors e.g. a deposit or
Account progress asset subsequent payments, each invoice should be
purchases coded to this clearing account.
Not to be used for • Where the appropriate code is not known or
Buildings and the asset shell has not been created, should
Land see (26501) be temporarily coded to this account.
When the Asset payment is completed in full or the
correct asset code known the Asset Clearing
Account Journal AR31084 should be processed to
add the Asset to the correct general ledger code
and category.
The clearing account should be regularly
monitored by viewing the Balance Sheet to ensure
all journals have been processed.
Refer to the Finance Manual Section 13 – Asset
and Inventory Management on PAL.
Refer to Section 4: Assets in CASES21 Finance
Business Process Guides.

12 Chart of Accounts for Victorian Government Schools v8.3

GENERAL LEDGER – NON-CURRENT ASSETS
Account Account Title Account GST Business Rules / Further Information
Code Description Code

26203 Motor Purchase of motor G10 IMPORTANT: Schools must not purchase a motor
Vehicles vehicle >$5,000 G14 vehicle without the written consent of the
>$5,000 regional director.
Includes cars, buses, trailers and vans.
Refer to the Finance Manual Section 13 – Asset
and Inventory Management on PAL.
Refer to Section 4: Assets in CASES21 Finance
Business Process Guides.
Refer to GST School Factsheet – Asset
Purchases-Sales-Inc Second-hand on Tax.

26205 Computers/IT >$5,000 per item G10 Includes items that are >$5,000 exclusive of GST
Equip >$5,000 G14 such as notebooks, laptops, monitors, servers,
hard drive, network devices and miscellaneous
computer equipment.
Refer to the Finance Manual Section 13 – Asset
and Inventory Management on PAL.
Refer to Section 4: Assets in CASES21 Finance
Business Process Guides.
Refer to GST School Factsheet – Asset
Purchases-Sales-Inc Second-hand on Tax.

26207 Printers/ >$5,000 per item G10 Includes printers and scanners.
Scanners G14
Refer to the Finance Manual Section 13 – Asset
>$5,000
and Inventory Management on PAL.
Refer to Section 4: Assets in CASES21 Finance
Business Process Guides.
Refer to GST School Factsheet – Asset
Purchases-Sales-Inc Second-hand on Tax.

26208 Computer Purchase of G10 Includes software applications and associated

Software Computer G14 licences that have a life span greater than 12
>$5,000 Software months and including information communications
technology (ICT) upgrades for software.
Refer to the Finance Manual Section 13 – Asset
and Inventory Management on PAL.
Refer to Section 4: Assets in CASES21 Finance
Business Process Guides.
Refer to GST School Factsheet – Asset
Purchases-Sales-Inc Second-hand on Tax.

13 Chart of Accounts for Victorian Government Schools v8.3

General Ledger – Non-Current Assets cont.
Account Account Title Account GST Business Rules / Further Information
Code Description Code

26210 Furniture and >$5,000 per item G10 Includes cabinets, lockers, credenzas, bookcases,
Fittings >$5,000 G14 carpets etc.
Refer to the Finance Manual Section 13 – Asset
and Inventory Management on PAL.
Refer to Section 4: Assets in CASES21 Finance
Business Process Guides.

G13 Use G13 if the furniture and fittings are to be used

in the input taxed canteen
Refer to GST School Factsheet – Asset
Purchases-Sales-Inc Second-hand on Tax.

26211 Musical >$5,000 per item G10 Musical equipment purchased by the school.
Equipment G14
Refer to the Finance Manual Section 13 – Asset
>$5,000
and Inventory Management on PAL.
Refer to Section 4: Assets in CASES21 Finance
Business Process Guides.
Refer to GST School Factsheet – Asset
Purchases-Sales-Inc Second-hand on Tax.

26212 Office >$5,000 per item G10 Includes photocopiers, combined

Equipment G14 copier/fax/scanners, compactus filing systems,
>$5,000 miscellaneous office equipment, electronic
whiteboards.
Refer to the Finance Manual Section 13 – Asset
and Inventory Management on PAL.
Refer to Section 4: Assets in CASES21 Finance
Business Process Guides.
Refer to GST School Factsheet – Asset
Purchases-Sales-Inc Second-hand on Tax.

26214 Communication >$5,000 per item G10 Includes televisions, projectors, cameras, security
Equipment G14 cameras, teleconferencing equipment, closed
>$5,000 circuit TV’s, telephone systems/handsets, PA
Systems and miscellaneous communication
equipment.
Refer to the Finance Manual Section 13 – Asset
and Inventory Management on PAL.
Refer to Section 4: Assets in CASES21 Finance
Business Process Guides.
Refer to GST School Factsheet – Asset
Purchases-Sales-Inc Second-hand on Tax.

14 Chart of Accounts for Victorian Government Schools v8.3

General Ledger – Non-Current Assets cont.
Account Account Title Account GST Business Rules / Further Information
Code Description Code

26215 Plant & >$5,000 per item G10 Includes, lift trucks/forklifts, kilns, ride-on mowers,
Equipment G14 woodwork, metal and art equipment and any other
>$5,000 miscellaneous plant and equipment.
Note GST code for items purchased for input taxed
canteen.
Refer to the Finance Manual Section 13 – Asset
and Inventory Management on PAL.
Refer to Section 4: Assets in CASES21 Finance
Business Process Guides.

G13 Use G13 if the furniture and fittings are to be used

in the input taxed canteen
Refer to GST School Factsheet – Asset
Purchases-Sales-Inc Second-hand on Tax.

26216 Sporting >$5,000 per item G10 Major items of sporting and gym equipment
Equipment G14 including basketball rings, scoreboards,
>$5,000
Refer to the Finance Manual Section 13 – Asset
and Inventory Management on PAL.
Refer to Section 4: Assets in CASES21 Finance
Business Process Guides.
Refer to GST School Factsheet – Asset
Purchases-Sales-Inc Second-hand on Tax.

26220 Other Assets >$5,000 per item G10 Includes dishwashers, stoves, microwave ovens,
>$5,000 G14 refrigerators, freezers and other miscellaneous
assets.
Note GST code for items purchased for input taxed
canteen.
Refer to the Finance Manual Section 13 – Asset
and Inventory Management on PAL.
Refer to Section 4: Assets in CASES21 Finance
Business Process Guides.

G13 Use G13 if the furniture and fittings are to be used

in the input taxed canteen
Refer to GST School Factsheet – Asset
Purchases-Sales-Inc Second-hand on Tax.

15 Chart of Accounts for Victorian Government Schools v8.3

General Ledger – Non-Current Assets cont.
Account Account Title Account GST Business Rules / Further Information
Code Description Code

26501 Building & Holding account G10 • When assets have progressive payments e.g.
Land Clearing for works in G14 a building extension, each invoice should be
Account progress land coded to this clearing account.
and building • Where multiple creditors are paid e.g. a
asset refurbishment of a room where individual
transactions. creditors are contracted to complete the work
IMPORTANT: If would be coded to the clearing account
a school is When the Asset project/payment is completed in
considering full the Asset Clearing Account Journal AR31084
building structure should be processed to add the Asset to the
improvements correct general ledger code and category.
greater than
$50,000, the The clearing account should be regularly
school must monitored by viewing the Balance Sheet to ensure
discuss this with all journals have been processed.
the Victorian Not to be used for Plant and Equipment.
Schools Building
Authority (VSBA) Refer to the Finance Manual Section 13 – Asset
first through an and Inventory Management on PAL.
email request to Refer to Section 4: Assets in CASES21 Finance
sams@education Business Process Guides.
.vic.gov.au
Refer to GST School Factsheet – Asset
Purchases-Sales-Inc Second-hand on Tax.

26502 Major Land & Building and G10 Major building works greater than $50,000
Building ground works G14 including but not limited to:
Assets >$50,000
>$50,000 • New buildings and modules
IMPORTANT: If • Roof works
a school is • Room conversions or extensions
considering • Sheds and carports
building structure • Refurbishments >$5,000 i.e. tiling,
improvements linoleum replacement
greater than • Solar Panels
$50,000, the
school must Major ground works greater than $50,000
discuss this with including but not limited to:
the Victorian
• New ovals/Turf (natural or synthetic)
Schools Building
• Courts
Authority first
through an email • Landscaping
request to • Major drainage works
sams@education • Electrical system upgrades
.vic.gov.au • Carpark extensions
• Shade Sails
• Playgrounds
Refer to the Finance Manual Section 13 – Asset
and Inventory Management on PAL.

16 Chart of Accounts for Victorian Government Schools v8.3

General Ledger – Non-Current Assets cont.
Account Account Title Account GST Business Rules / Further Information
Code Description Code

26503 Minor Land & Building and G10 Building works less than $50,000 including but not
Building ground works G14 limited to:
assets <$50,000
<$50,000 • External painting, replacing carpet with
linoleum, solar panels
Grounds work less than $50,000 including but not
limited to:
• Water tanks, play equipment, shade sails,
turf
Refer to the Finance Manual Section 13 – Asset
and Inventory Management on PAL.

29102 Cultural Purchase and G10 Includes paintings and sculptures.

Assets acquisition of G14
Refer to the Finance Manual Section 13 – Asset
>$5,000 paintings, prints,
and Inventory Management on PAL.
sculptures etc.
Refer to Section 4: Assets in CASES21 Finance
Business Process Guides.
Refer to GST School Factsheet – Asset
Purchases-Sales-Inc Second-hand on Tax.

GENERAL LEDGER – CURRENT LIABILITIES

Account Account Title Account GST Business Rules / Further Information
Code Description Code

33000 Group Tax Suspense account N/A System Use Only

Clearing for group tax
Account related Voluntary agreement with the creditor regarding
transactions withholding tax. Schools will need to enter the
agreed withholding rate in the Withhold/PAYG
rate field. Details on voluntary agreements can
be found at the ATO website.

36000 Withholding Suspense account N/A System Use Only

Clearing for Withholding
Automated calculation of withholding deductions
Account related
for Creditors with NO ABN - these payments are
transactions
transferred to the ATO.

37000 Accounts Total of all N/A System Use Only

Payable Control accounts payable
Automated calculation of all current Creditors
balances
balances (total invoices, less total payments, less
total credit notes, journal adjustments, discounts).

17 Chart of Accounts for Victorian Government Schools v8.3

General Ledger – Current Liabilities cont.
Account Account Title Account GST Business Rules / Further Information
Code Description Code

38002 Revenue in Funds invoiced N/A This code should only be used when raising a
Advance prior to the period journal to reallocate the recorded revenue (that
they relate relates to a future period) as a current liability.
Refer to Section 10: Balance Day Adjustments
in CASES21 Finance Business Processing
Guides.

38003 Deposits Held Holding account N/A Used for the temporary holding of refundable
for period that deposit for hire of gym facilities.
deposit/s held

38004 Leave Provision Estimate of N/A Used to acknowledge a future provision of

LSL/Annual LSL/annual leave expenditure for annual/LSL leave of locally paid
relating to locally staff (where appropriate under award conditions
paid staff etc.).

38005 GST on Sales Value of total GST N/A System Use Only
on sales
Automated calculation of all GST sales-related
amounts for the current BAS period.

38006 Proceeds Asset Clearing Account N/A Clearing account used during asset disposal
Sales - Clearing used for proceeds process for the recording of any proceeds from the
from sale of asset sale of the asset.
ONLY if the asset is sold for more than
$5,000.00 (excl. GST)
Refer to Section 4: Assets in CASES21 Finance
Business Processing Guides.

40001 Co-operative Loans raised N/A Represents current outstanding loan balance.
Loan through a Co-
Refer to Section 5: General Ledger in CASES21
operative Society
Finance Business Processing Guides and Co-
for school projects
operative Loan Bank Statements.

18 Chart of Accounts for Victorian Government Schools v8.3

GENERAL LEDGER – ACCUMULATED EQUITY
Account Account Title Account GST Business Rules / Further Information
Code Description Code

50001 Accumulated Represents N/A System use only

Funds opening balance
Information on school’s current accumulated equity
information (assets
including operating surplus/deficit results since
less liabilities upon
implementation.
implementation)
and result of Available from CASES21 Finance: Balance Sheet
operations (net Specific Period Report (GL21161).
surplus/deficit) to
date

50003 Revaluation N/A System use only

Not to be used by schools.

GENERAL LEDGER – REVENUE – GOVERNMENT PROVIDED DET GRANTS

Account Account Title Account GST Business Rules / Further Information
Code Description Code

70001 Cash SRP All recurrent NS6 Includes the Student Resource Package (SRP)
Funding funding provided Student-based funding, School-based funding,
through the Targeted Initiatives, SRP credit to cash transfers,
Student Resource short term leave reimbursement (STLR) and
Package (SRP) reconciliation funding.
Refer to the Student Resource Package –
Overview on PAL.

70004 Conveyance Reimbursement of NS6 For revenue received from DET.

Allowance the cost of
Note: Payment to families for conveyance
transporting
allowance must be made from Remunerations
students between
(89301) using NP6.
home and school
under approved Refer to the School Bus Program on PAL.
procedures

70006 Overseas Fee- Funding received NS6 Funding received for student curriculum/tuition fee.
Paying from the
Not the receipt of the administration fee for
Students Department for
managing the program when an administration fee
Overseas Fee-
is charged.
Paying Students
For student payments refer to International Student
Travel (74303).

70007 CSEF Camps, Sports and N/A System use only

Excursion Funds Automated CSEF journal.

19 Chart of Accounts for Victorian Government Schools v8.3

General Ledger – Revenue – Government Provided DET Grants cont.
Account Account Title Account GST Business Rules / Further Information
Code Description Code

70020 ECD DET Funding received NS6 To be used for receipting DET Funding for Early
Funding from the Child Development (ECD) programs including
Department for Kindergartens, Pre School Centres, Maternal
the operation of health etc.
Early Childhood
Refer to GST School Factsheet – Grants on Tax.
Development
(ECD) programs

70053 Interest Subsidy Reimbursements NS6 Only available to schools where approval for
of interest subsidy is currently in place.
incurred on co-
operative loans

70080 Department Funds received NS6 Used for any DET funding, not listed above or
Funding by schools from below, that are exclusive of GST.
DET that have
Not to be used for SRP Cash Funding or
not been
Targeted Program Reimbursement.
transacted
through SRP
Cash Funding / G01 Used for any DET funding, not listed above, that
Targeted are GST inclusive.
Program Funds received by the school where GST is
Reimbursement applicable; and RCTI will normally be provided
(check remittance advice carefully) e.g. Skills
Victoria, Youth Employment Scheme (YES)
funding School Sports Victoria funding, VCAA
Funding.
Refer to GST School Factsheet – Grants on Tax.

70085 Targeted Reimbursement NS6 Only to be used for reimbursements under the
Program for expenditure Schools Targeted Funding Governance Model for
Reimbursement incurred for local procurement of goods and services that are
programs under not funded through the Student Resource Package
the Schools (SRP).
Targeted
All transactions must be recorded as NS6 for GST.
Funding
Governance Refer to the Schools Targeted Funding Portal.
Model

70090 Capital Funding Funding received NS6 Funding for specific capital projects and
for funding of purchases. These funds would be used for new
capital items assets.
Refer to GST School Factsheet – Grants on Tax.

20 Chart of Accounts for Victorian Government Schools v8.3

GENERAL LEDGER – REVENUE – COMMONWEALTH GOVERNMENT
GRANTS
Account Account Title Account GST Business Rules / Further Information
Code Description Code

71002 Outside School Grant received for G01 Revenue received from DET (Commonwealth)
Hours Care the operation of with RCTI, sustainability grant.
Grant Outside school
Not to be used for revenue from parents, refer
hours care
to Outside School Hours Care (74401).
(OSHC)
G03 Revenue received from Centrelink, Child Care
NS6 Benefit, and Child Care Rebate etc.
Refer to GST School Factsheet – Grants and
Child Care on Tax.

71020 ECD C’wealth Grants received NS6 To be used for receipting Commonwealth
Grant directly from Government Grants for Early Childhood
Commonwealth Development programs including Kindergartens,
Departments for Pre School Centres, Maternal health etc.
the operation of
Early Childhood G01 Funds received by the school where GST is
Development applicable; an RCTI will be provided by the
programs Commonwealth Government (check remittance
advice carefully).
Refer to GST School Factsheet – Grants on Tax.

71050 C’wealth Capital Grants received NS6 Grants for specific capital projects and purchases.
Grants for funding of These grants would be used for new assets.
capital items
G01 Funds received by the school where GST is
applicable: an RCTI will be provided by DET
(Check remittance advice carefully).
Refer to GST School Factsheet – Grants on Tax.

71080 C’wealth Funds received NS6 Suitable for recording funds from, Family
Government from Assistance (Centrelink) and Sporting Schools
Grants Commonwealth program.
entities.
Any other Commonwealth/Federal grants that do
not fit into the above.

G01 Funds from universities for student teacher

supervision. Schools should obtain RCTI to
confirm the GST treatment (check the remittance
advice carefully).
Refer to GST School Factsheet – Grants on Tax.

21 Chart of Accounts for Victorian Government Schools v8.3

GENREAL LEDGER – REVENUE – STATE GOVERNMENT GRANTS
Account Account Title Account GST Business Rules / Further Information
Code Description Code

72020 ECD State Gov’t Grants received NS6 To be used for receipting State Government
Grants from State Grants (not DET) for Early Childhood
Government Development (ECD) programs including
Departments (not Kindergartens, Pre School Centres, Maternal
DET) for the health etc.
operation of Early
Refer to GST School Factsheet – Grants on Tax.
Childhood
Development
programs

72050 State Capital Grants received NS6 Grants received from State Government
Grants from the State departments other than the DET for the funding of
Government for capital items.
capital items
Refer to GST School Factsheet – Grants on Tax.

72080 State Grants received NS6 Includes State Maintenance Grants, funds for
Government from the State student assessment/examinations (VCAA),
Grants Government not Transport Accident Commission, Victorian Youth
otherwise Development Program (VYDP) Grant and similar
specified grants.

G01 Funds received by the school where GST is

applicable; and RCTI will normally be provided
(check remittance advice carefully)
Refer to GST School Factsheet – Grants on Tax.

GENERAL LEDGER – REVENUE – OTHER

Account Account Title Account GST Business Rules / Further Information
Code Description Code

73001 Reimbursements Reimbursement/ G01 Funds recouped from individuals e.g. cost of
refund for police checks, personal photocopying, stale
expenditure cheques.
incurred
Not to be used for students refer to Voluntary
Financial Contributions (74407) or Transfers from
other Schools (73541).

NS6 Funds recouped which relate to out of scope

expense e.g. salary overpayment.

22 Chart of Accounts for Victorian Government Schools v8.3

General Ledger – Revenue – Other cont.
Account Account Title Account GST Business Rules / Further Information
Code Description Code

73002 Interest Interest earned G04 Includes interest received from HYIA and all
Received from locally School Council bank accounts.
generated or
Refer to GST School Factsheet – Bank Interest
government funds
on Tax.

73003 Sale Furniture/ Proceeds from the G01 Sale of school assets >50% market value or >75%
Equipment/ sale of school of original purchase price, unless falling into G03.
Motor Vehicle furniture,
Not to be used for Essential Student Learning
equipment and
Items refer to Essential Student Learning Items
motor vehicles <
(74405).
$5,000
Refer to Section 4: Assets in CASES21 Finance
Business Process Guides.

G03 Sales of second-hand assets where selling price

<50% market value or <75% of original purchase
price.
Refer to GST School Factsheet – Second-hand
Goods on Tax.

73502 ATO Interest/ Income received G04 Generally relating to late payment of input tax
Refunds from the ATO credits or BAS anomalies.

73504 Local Gov’t Grants received NS6 Contribution toward the recurrent costs of a centre
Grants from Local Gov’t or grounds for approved projects.
Maintenance - local government grants received
for maintenance of existing ‘land and building type’
assets.
Not to be used for capital items.

G01 Funds received by the school where GST is

applicable; and RCTI will normally be provided
(check remittance advice carefully).
Refer to GST School Factsheet – Grants on Tax.

73505 Capital Local Grants received NS6 Grants for specific capital projects and purchase of
Gov’t Grants from local gov’t for non-current assets.
capital items
G01 Funds received by the school where GST is
applicable; and RCTI will normally be provided
(check remittance advice carefully).

23 Chart of Accounts for Victorian Government Schools v8.3

General Ledger – Revenue – Other cont.
Account Account Title Account GST Business Rules / Further Information
Code Description Code

73541 Transfers from Receipting funds NS6 To be used to receipt money from other
Other Schools that have been government schools:
transferred from
another • receipting DET Funding and Commonwealth
government grants from another government school
school. • transfer of shared arrangement schools’ funds
where current base schools relinquishes funds
to new school
• Government school camps – Rubicon Outdoor
Centre, The Alpine School, Blackwood
Outdoor Education Centre, Bogong Outdoor
Education Centre and Somers School Camp,
receiving money from Government Schools.

G01 Receipt of transferred funds from another

government school for services provided (tax
invoice is required)
• Camps and excursions
• Organising school activities (e.g. VPSSA)
• Affiliation fees
• Principal network fees.
Refer to GST School Factsheet – Government
Run Camps on Tax.

GENERAL LEDGER – REVENUE – LOCALLY RAISED FUNDS

Account Account Title Account GST Business Rules / Further Information
Code Description Code

74101 Fundraising Fundraising efforts G01 Schools have flexibility to choose the GST
Activities approved by the treatment of fundraising events.
School Council –
Where no election is made, all fundraising revenue
ensure a motion
is taxable (G01).
has been recorded
approving the
activity and the G03 Includes raffles and bingo.
taxation treatment.
G04 Includes fundraising activities where an Input
Taxed motion is passed through school council.

NS6 Includes fundraising activities where an NPSE

motion is passed through school council.
Refer to GST School Factsheet – Fundraising on
Tax.

24 Chart of Accounts for Victorian Government Schools v8.3

General Ledger – Revenue – Other cont.
Account Account Title Account GST Business Rules / Further Information
Code Description Code

74102 Donations Donations from NS6 Individuals and businesses can donate to the
business, groups school for the following purposes:
or individuals. • Building fund or library accounts with a
DGR status (these funds are approved by
Includes donations
the Australian Taxation Office and are tax
for a Building/
deductible)
Library with DGR
status and • General donations to the school. (Not tax
Philanthropy gifts deductible)
Not to be used for Voluntary Contributions refer
to Voluntary Financial Contributions (74407) as
per Parent Payments on PAL.
Not to be used for sponsorships – see account
code Commission (74103).
Refer to GST School Factsheet – Donations or
Sponsorships on Tax.

74103 Commission Commission G01 Includes commission received from student

received banking, schoolbook list, uniform suppliers, book
sellers and school photo sales etc.

G04 If the commission relates to an input taxed

NS6 fundraising event or canteen, then the commission
will follow the GST treatment of the fundraising or
canteen (i.e. input taxed or out of scope).
Refer to GST School Factsheet – Commissions -
Sponsorship on Tax.

74201 Hire of School Proceeds from the G01 Proceeds from the hire of school facilities and
Facilities/ hire of school equipment for private purposes e.g. school gym to
Equipment facilities and local basketball club.
equipment.
Not to be used for hire of curriculum related
Please refer to the
items, refer to Essential Student Learning Items
DET Insurance
(74405) or Optional Items (74406).
Guidelines
Refer to GST School Factsheet – Hire of
Facilities - Equipment on Tax.

74202 Canteen Income received G01 Revenue from outsourced canteens.

Licence from canteen
For School operated canteen, refer to Trading
licensee
Operations (74402).
(outsourced
canteen) Refer to Canteens on PAL.

25 Chart of Accounts for Victorian Government Schools v8.3

General Ledger – Revenue – Other cont.
Account Account Title Account GST Business Rules / Further Information
Code Description Code

74301 Camps/ Camps, excursions G03 Portion of revenue that relates to revenue charges
Excursions/ and school-based that are GST free (G03). These items are to
Activities activities that are support instruction in the activities such as costs
GST Free associated with camps and excursions which all
students are expected to attend and include:
• Accommodation
• Transport
• Entrance costs
• Sports activities
• Any costs related to the activities.
Not to be used for overseas student travel or
Government School Camps, refer to
International Student Travel (74303) or
Government Camp Schools (74302).

Food Component G01 Portion of revenue that relates to the food

of Camps, component of any camp or excursion is taxable
excursions and (G01). These items are to support instruction in
school activities the activities associated with the standard
that are GST curriculum program where school purchases food
Inclusive and raw materials.
Refer to GST School Factsheet – Camps on Tax.

74302 Government Government G03 The food and accommodation component for any
School Camps school camps Government School Camp is GST Free (G03) –
including Alpine
Rubicon Outdoor Centre, The Alpine School,
School, Rubicon,
Bogong Outdoor Education Centre, Somers
Bogong, Somers
School Camp and Blackwood Outdoor Education
Camp and
Centre.
Blackwood Outdoor
Education Centre Refer to GST School Factsheet – Government
Run Camps on Tax.

74303 International Parent payments G03 Revenue received from parent payments for
Student Travel for overseas travel overseas travel for students.
for students

74401 Outside All payments G03 Revenue received for an (OSHC) program
School Hours received from registered under the Commonwealth government.
Care parents related to
an Outside School G01 Revenue is taxable (G01) where the program is
Hours Care not registered under the Federal requirements.
(OSHC) program
Refer to GST School Factsheet – Child Care on
Tax.

26 Chart of Accounts for Victorian Government Schools v8.3

General Ledger – Revenue – Other cont.
Account Account Title Account GST Business Rules / Further Information
Code Description Code

74402 Trading Revenue relating G01 Profit and Loss Statement must be produced, as a
Operations to a school minimum, on an annual basis for all trading
trading operation operations programs e.g. canteen, uniform shop,
where a profit or bookshop/fair etc.
loss statement
Refer to the Finance Manual – Financial
must be
Management in Schools on PAL for the
completed
Management of School Trading Operations and
Trading Profit and Loss Proforma.

G04 Canteen and other revenue e.g. bookshop,

uniform etc. where an Input Taxed election is
passed through school council, should be coded
Input Taxed (G04).

NS6 Bookshop, uniform shop etc. where a Non-Profit

Sub-Entity election is passed through school
council, should be coded Out of Scope (NS6).
Refer to GST School Factsheet – Canteen and
Uniform Shop on Tax.

74403 Charities and Where the school NS6 To be used for receipting funds collected from
Collections acts as an agent local activities including:
for the collection • Monies collected for appeals i.e.; Royal
of funds Children’s Hospital, Red Nose Day, footy
colours day etc.
• School Bus Fares paid by parents and
forwarded to DET
• Book club (not book fair or book shop)

Must not be used for Trading Operations

regardless if a profit or loss is made.

For grade six/year 12 jumpers or sale of school

hats if uniform outsourced refer to Optional Items
(74406).

ALL expenditure for Charities and Collections

should be coded to (89102).

27 Chart of Accounts for Victorian Government Schools v8.3

General Ledger – Revenue – Locally Raised Funds cont.
Account Account Title Account GST Business Rules / Further Information
Code Description Code

74405 Essential Essential student G03 These items are essential to support instruction in
Student learning item the standard curriculum program where the
Learning Items charges for school sells items of a consumable nature (GST
standard Free) and include:
curriculum • Materials that the individual student takes
related possession of, such as book packs, student
consumable stationery
items – GST • Materials for learning and teaching where
Free the student consumes or takes possession
of the finished articles e.g. home
economics, photography, catering
• Online educational resources and learning
tools involving a fee or subscription-type
payment
Not to be used for Camps and Excursions
refer to Camps, Excursions and Activities
(74301).
Refer to Parent Payments on PAL.
Refer to GST School Factsheet – Parent
Payments on Tax.

Essential student G01 These items are essential to support instruction in

learning item the standard curriculum program where the
charges for school sells items of a NON-consumable nature
standard and the revenue is inclusive of GST (G01).
curriculum
related non- • Textbooks, calculators, or similar
consumable materials that are curriculum related.
items/activities Refer to Parent Payments on PAL.
that are GST
Inclusive Refer to GST School Factsheet – Parent
Payments on Tax.

28 Chart of Accounts for Victorian Government Schools v8.3

General Ledger – Revenue – Locally Raised Funds cont.
Account Account Title Account GST Business Rules / Further Information
Code Description Code

74406 Optional Items Optional Items G03 These are items provided in addition to the
relate to charges standard curriculum program and are offered
for items provided to all students. They are provided on a user-pays
in addition to the basis and if parents/guardians choose to access
standard them for students, they will be required to pay the
curriculum that additional amount.
are GST Free
These items include:
• Instructional support material, resources
and administration e.g. student computer
printing for personal use
• Extra-curricular programs or activities
offered e.g. instrumental music
• Materials for subjects where the payment
sought is the difference between the
basic materials/services required for
access to the standard curriculum
program and higher cost alternatives
which may be more desirable e.g. the
use of more expensive materials
• Materials and services offered e.g.
school magazines
• School facilities and equipment not
associated with providing the standard
curriculum program, and not otherwise
provided for through the SRP e.g.
student accident insurance, and hire or
lease of equipment such as musical
instruments
Maths competition, music competition, ICAS
testing where it is curriculum related, AMEB &
UNSW.
Not to be used for Camps and Excursions,
refer to Camps, Excursions and Activities
(74301).
Refer to Parent Payments on PAL.
Refer to GST School Factsheet – Parent
Payments on Tax.

Optional Items G01 These items are optional to support instruction in

relates to charges addition to the standard curriculum program
for items provided where the school sells items of a NON-
in addition to the consumable nature and the revenue is inclusive
standard of GST (G01) e.g. sale of musical instruments or
curriculum that similar materials that are curriculum related.
are GST
Inclusive • Graduation Bears and Grade 6 Tops and
VCE Tops
• School hats if uniform outsourced
Refer to Parent Payments on PAL.
Refer to GST School Factsheet – Parent
Payments on Tax.

29 Chart of Accounts for Victorian Government Schools v8.3

General Ledger – Revenue – Locally Raised Funds cont.
Account Account Title Account GST Business Rules / Further Information
Code Description Code

74407 Voluntary Voluntary NS6 Parent/guardians can be invited to donate to the

Financial financial school for the following purposes:
Contributions contributions
made to the • Contributions to a building fund or library,
school by the school must have each fund set up
parent/guardians. with the ATO with a Deductible Gift
Includes Recipient status (DGR) these funds are
donations from approved by the Australian taxation Office
parents/guardians and are tax deductible.
for • Contributions for a specific purpose
Building/Library
identified by the school (e.g. equipment
Accounts with
DGR status materials or services) in addition to those
funded through SRP. This may include
additional computers or student-related
services (not tax deductible).

Not to be used for Donations from business,

groups or individuals, refer to Donations (74102).

74420 ECD Local Revenue G03 To be used for receipting locally raised funds for
funds received for Early Early Childhood Development programs including
Childhood Kindergartens, Pre School Centres, Maternal
Development health etc.
programs from
Includes other revenue received for early
locally raised
childhood development activities including:
funds
• Reimbursements – funds recouped from
teachers or parents e.g. cost of police checks,
WWC checks, photocopying, telephone,
postage, any expense that is reimbursable by
staff, or other agencies. Also suitable for staff
funded functions reimbursement, CRT
reimbursement relating to Professional
Development. (G01)
• Sale furniture/equipment/motor vehicles,
(G01, but if GST market value rules apply -
G03
Refer to GST School Factsheet – Second-hand
Goods on Tax.

74450 Shared Local Revenue G01 To be used by base schools where funds are
School Funds received by received directly from the original source of locally
schools from raised funds. For example
other sources for
the operation of • Sponsorship for school activities
programs, Not to be used for transfers between schools
including locally refer to Transfers from other Schools (73541).
raised funds
Refer to GST School Factsheet – Commissions
– Sponsorship on Tax.

30 Chart of Accounts for Victorian Government Schools v8.3

General Ledger – Revenue – Locally Raised Funds cont.
Account Account Title Account GST Business Rules / Further Information
Code Description Code

74580 Other Locally Funds raised G01 To be used for receipting funds raised from local
Raised Funds through local activities including:
activities that are • Advertising by local businesses via
not specified by newsletters and billboards
another code • Sponsorships
• Bursaries

G03 • Fees paid by overseas students (including

VCAA fees).

G01 To be used for receipting funds raised from;

NS6
• Staff Association
Refer to GST School Factsheet – Commissions -
Sponsorship on Tax.

NS6 To be used for receipting funds raised from local

activities including:
• Monetary prizes received by the school
• CBA/NAB Awards
Refer to GST School Factsheet – Commissions -
Sponsorship on Tax.

74581 International Funds received to G01 Funds received from external organisations or
Relationships support G03 other countries to partake or support exchanges,
International sister school arrangements, visits, programs and
Relationships and activities
Programs
Not to be used for funds received from DET e.g.
Victorian Young Leaders.
NOTE: Use G01 for funds received from within
Australia and G03 for funds received from
overseas.

74582 Home Stay Funds received to G03 Funds received to support the Homestay program
Revenue support Homestay e.g. sister school and homestay bond money
Program
Not to be used for funds received from DET.

31 Chart of Accounts for Victorian Government Schools v8.3

GENERAL LEDGER – EXPENDITURE – SALARIES AND ALLOWANCES
Account Account Title Account GST Business Rules / Further Information
Code Description Code

80052 Non-Teaching Salaries and All salaries and wages paid to:
Staff allowances for • Non-teaching administrative, technical,
employees support, library, relief staff.
• Teacher aides, including Koori educators,
integration and multicultural aides.
• Operating after school hour’s care, a
school operated canteen and/or other
school trading operation.
• Supporting student services includes
counsellors, chaplains, therapists,
paramedical, nurses, first aid workers,
social workers, exam supervision.
• Staff employed in the maintenance and
security of buildings and grounds.
• Casual cleaning staff.
The employment of any other labour market
program for all non-teaching staff. Includes relief
staff in this area.
Refer to HRWeb A-Z for salary and award
conditions.

80053 ECD Staff Salaries and All salaries and allowances paid, through the
Salaries allowances for school level payroll, to staff employed in Early
Early Childhood Childhood Development facilities managed by the
Development staff school e.g. Kindergartens, day care and maternal
health centres.

80060 Work Payment for NP6 Students under 18 years are normally paid on
Experience services provided invoice with a signed Statement by Supplier rather
by Work than payroll. Unless the work is extended into an
Experience employee type relationship at which point, they
students should go onto payroll.

Where the student has provided a Tax File Number

(TFN) they are to be paid through the payroll.

80070 Specialist Teaching staff Such as: Music, Artists/Sportspersons, and other
Teachers employed for instruction e.g. Tutoring, night classes etc.
specialist
Refer to Legal Services.
programs on short
term basis

80071 Casual Relief Salary paid to a Excludes agency employed CRT’s – refer to
Teaching Staff CRT who is Service Provider (89204).
employed by
School Council for
up to and including
30 working days

32 Chart of Accounts for Victorian Government Schools v8.3

General Ledger – Expenditure – Salaries and Allowances cont.
Account Account Title Account GST Business Rules / Further Information
Code Description Code

80080 Superannuation Employer SGC NP6 System generated code for the payment of the
contributions to employer contribution - Superannuation Guarantee
complying Contribution.
superannuation
Refer to the HRWeb A-Z for further information.
fund for staff
employed by
School Council

80081 WorkCover Workers G11 Premiums paid for school council employed staff
compensation who are paid through the School Local Payroll on
premiums for eduPay.
staff employed by
Refer to the HRWeb A-Z for further information.
School Councils
(Local Payroll)

81001 Annual Leave Provision for NP6 School Council must manage the provision of
eligible staff on Annual Leave for all eligible employees who are
school level paid on the school local payroll.
payroll
Refer to the HRWeb A-Z for salary and award
conditions.

81002 Long Service Provision for NP6 School Council must manage the provision of Long
Leave eligible staff on Service Leave (LSL) for all eligible employees who
school level are paid on the school local payroll.
payroll
NOTE: Casual Relief Teachers (CRT's) are not
eligible to be paid LSL, all other casual staff are
entitled to LSL.
For assistance on tracking and calculation of LSL
for staff paid on school local payroll, contact
schools HR Services on 1800 641 943.
Refer to Section 5: General Ledger in CASES21
Finance Business Process Guides for recording
LSL provision.
Refer to the HRWeb A-Z for salary and award
conditions.

33 Chart of Accounts for Victorian Government Schools v8.3

GENERAL LEDGER – EXPENDITURE – BANK CHARGES
Account Account Title Account GST Business Rules / Further Information
Code Description Code

82801 Bank Charges Bank fees and G14 Includes stop payment, dishonoured cheques and
charges relating to rejected/returned direct credit payment fees.
School accounts
Schools should G11 Bank Merchant/EFTPOS fees, Bank BPay fees.
obtain a list of the Not to be used for Centrelink Centrepay fees or
GST treatment of third-party package charges i.e. Compass
fees and charges Merchant/Transaction/SMS Fees.
from their bank
Refer to Fees and Charges (89304).
Fees do vary
between banks Refer to GST School Factsheet – Bank Charges
on Tax.

GENERAL LEDGER – EXPENDITURE – CONSUMABLES

Account Account Title Account GST Business Rules / Further Information
Code Description Code

86101 Non- Requisites, G11 Non-curriculum consumables/requisites.

Curriculum stationery and G14
Includes teacher reference materials.
Consumables items used for
administrative or
non-curriculum
purposes

86102 Photocopying Costs associated G11 Includes: paper, toner and associated materials
with the operation G14 and service agreement charges.
of school
Excludes: photocopier lease payments refer to
photocopiers
Leased Equipment (86403).
Excludes: printing by external providers refer to
Non-Curriculum Consumables (86101) or
Curriculum Consumables (86104).
Excludes: Repairs refer to expenditure code
Repairs/Maint Equipment (86402).

86104 Curriculum Consumable G11 Includes classroom stationery, paint, wood,

Consumables materials or G14 foodstuffs for home economics and any other
expendable items consumable materials used in the classroom.
supplied for use in
Sets of textbooks and other educational items
the classroom
supplied for use by students in classroom
activities.

86105 Computer All computer G11 Includes software applications, subscriptions and
Applications applications and G14 associated licenses as applicable;
<$5,000 software less than
e.g. Mathletics.
$5,000 per item

34 Chart of Accounts for Victorian Government Schools v8.3

General Ledger – Expenditure – Consumables cont.
Account Account Title Account GST Business Rules / Further Information
Code Description Code

86150 ECD Consumable items G11 Requisites and stationery items used for
Consumables used in the Early G14 administrative purposes and consumable materials
Childhood or expendable items supplied for use by children,
Development in kindergartens, day care or maternal health
facilities that are centres that are managed by the school.
managed by the
school

GENERAL LEDGER – EXPENDITURE – BOOKS AND PUBLICATIONS

Account Account Title Account GST Business Rules / Further Information
Code Description Code

86201 Library Books Purchase of G11 Library Books purchased during the year.
Library books G14

86250 ECD Books & Purchase of books G11 Books and reference material for Early Childhood
Publications and teacher G14 Development facilities managed by the school
reference material
used in Early
Childhood
Development
facilities

GENERAL LEDGER – EXPENDITURE – COMMUNICATIONS COSTS

Account Account Title Account GST Business Rules / Further Information
Code Description Code

86301 Postage Postage G11 Includes postage.

G14

35 Chart of Accounts for Victorian Government Schools v8.3

General Ledger – Expenditure – Communication Costs cont.
Account Account Title Account GST Business Rules / Further Information
Code Description Code

86302 Telephone Telephone charges G11 Include telephone calls and line rental,
G14 replacement of cabling and repairs to telephone
service.
To be used for mobile phone plans and usage
payments.
Not to be used for leased telephone system,
refer to Leased Equipment (86403).
Not to be used for purchase of mobile phones
(if purchased outright).

G13 If telephone expense relates to input taxed

canteen, code as G13.
Refer to GST School Factsheet – Canteen on Tax.

86303 Internet/Comm Communication G11 Includes internet service provision, bandwidth,

costs <$5,000 expenses G14 SMS messaging, radio network.

86350 ECD Comms Communication G11 Include postage, telephone, internet and other
costs costs for Early G14 communication costs for Early Childhood
Childhood Development facilities managed by the school.
Development
facilities

GENERAL LEDGER – EXPENDITURE – EQUIPMENT / MAINTENANCE / HIRE

Account Account Title Account GST Business Rules / Further Information
Code Description Code

86401 Furniture/ <$5,000 Per item G11 Includes any office or classroom furniture,
Fittings G14 equipment, and fittings as replacement items or
<$5,000 additional to existing items where per item value is
less than $5,000.
Refer to Section 4: Assets in CASES21 Finance
Business Process Guides.

G13 If the expense relates to input taxed canteen, code

as G13.
Refer to GST School Factsheet – Canteen on Tax.

36 Chart of Accounts for Victorian Government Schools v8.3

General Ledger – Expenditure – Equipment / Maintenance / Hire cont.
Account Account Title Account GST Business Rules / Further Information
Code Description Code

86402 Repairs/Maint Repairs and G11 Includes repairs and maintenance for computers,
Equipment maintenance for all G14 audio-visual equipment, machinery, equipment and
equipment service agreement charges. Includes prepaid
extended warranty support agreements.

G13 If the expense relates to input taxed canteen, code

as G13.
Refer to GST School Factsheet – Canteen on Tax.

86403 Leased Leased equipment G11 Used to enter all operating lease details whether
Equipment for school use - G14 arranged by School Council or provided via DET.
Leased Assets
For example, photocopiers, computers, telephone
must be entered
systems etc.
into the CASES21
Asset Register Not to be used for Motor Vehicle Lease refer to
Motor Vehicle – Lease/Rental (86702).
Leased Assets must be entered into the
CASES21 Asset Register.
Refer to Section 4: Assets in CASES21 Finance
Business Process Guides.

G13 If the expense relates to input taxed canteen, code

as G13.
Refer to GST School Factsheet – Canteen on Tax.

86404 Technology ICT equipment G11 Includes ‘attractive’ assets, <$5,000 per item; e.g.
Equipment G14 digital cameras, video cameras, overhead
<$5,000 per item
<$5,000 projectors and data show devices.
Computers, e.g. box containing the components of
the PC, CD/DVD drives; docking stations,
keyboards, external hard drives.
Laptops, notebooks e.g. all handheld portable
devices iPads, netbooks, notepads, tablets etc.
Televisions, DVD/Blu-ray units, CD players,
Interactive whiteboards and accessories.
Printers, fax, scanner including combined units.
Refer to Section 4: Assets in CASES21 Finance
Business Process Guides.

G13 If the expense relates to input taxed canteen, code

as G13.
Refer to GST School Factsheet – Canteen on Tax.

37 Chart of Accounts for Victorian Government Schools v8.3

General Ledger – Expenditure – Equipment / Maintenance / Hire cont.
Account Account Title Account GST Business Rules / Further Information
Code Description Code

86407 Plant and <$5,000 per item G11 Includes scientific, laboratory, woodwork,
Equipment G14 automotive, musical, sports, gardening, kitchen,
<$5,000 first aid equipment, ex-leased copiers, and any
other plant and equipment items that do not fall
into the above codes.
Refer to Section 4: Assets in CASES21 Finance
Business Process Guides.

G13 If the expense relates to input taxed canteen,

code as G13.
Refer to GST School Factsheet – Canteen on
Tax.

86408 Leased Lease of facilities G11 Requires a motion at School Council.

Facilities for Department G14
For further information please contact School
Provisioned Lease
Financial Management.
Agreements

86409 Hired Hired equipment G11 Includes hire of classroom equipment e.g. musical
equipment for school use G14 instruments and other curriculum-related items.

86410 Hired facilities Hired facilities for G11 Hire of a venue for school use where there is not a
school use G14 lease agreement in place.

86450 ECD Payment for G11 To be used in Early Childhood Development

Equip/Maint/ equipment G14 centres managed by the school for:
Hire <$5,000 • Purchasing equipment <$5,000
Maintenance and • Repairs and maintenance of equipment
repairs of • Leasing or hiring equipment and facilities
equipment
Payment for
lease/hire equip
and facilities Early
Childhood
Development
centres managed
by the school

38 Chart of Accounts for Victorian Government Schools v8.3

GENERAL LEDGER – EXPENDITURE – UTILITIES
Account Account Title Account GST Business Rules / Further Information
Code Description Code

86452 Electricity Electricity costs G11 Normal GST rules apply.

incurred by the
school G13 If the expense relates to input taxed canteen,
code as G13.
Refer to GST School Factsheet – Canteen on
Tax.

86453 Gas – Mains Mains gas G11 Normal GST rules apply.

G13 If the expense relates to input taxed canteen,

code as G13.
Refer to GST School Factsheet – Canteen on
Tax.

86454 Gas – LPG Bulk LPG and G11 Normal GST rules apply.
LPG cylinders
G13 If the expense relates to input taxed canteen,
code as G13.
Refer to GST School Factsheet – Canteen on
Tax.

86455 Water incl Water charges G14 Includes water rates and charges. If no split bill,
Water Rates include sewerage charges.

86456 Sewerage Cistern, sewerage G14 Includes sewerage charges where bill is split and
charges licence for waste disposal of chemicals e.g.
science, photography chemicals.

86457 Rates - Local council and NP6 No GST applicable and will not be displayed on
Property other rates, where the invoice.
applicable.

86470 ECD Utilities Utilities used by G11 Includes, electricity, Gas – mains, Gas – LPG, and
Early Childhood other utilities, where applicable for Early Childhood
Development Development facilities.
facility
G14 Includes water and sewerage rates.

NP6 Local council property rates where applicable for

Early Childhood Development facilities.

86503 Refuse and All services G11 Includes secure documentation bins.
Garbage associated with G14
the disposal of
refuse and
garbage.

39 Chart of Accounts for Victorian Government Schools v8.3

GENERAL LEDGER – EXPENDITURE – PROPERTY SERVICES
Account Account Account GST Business Rules / Further Information
Code Title Description Code

86500 Security/Safety/ Any costs G11 Includes fire extinguishers, fire brigade, hydrostatic
Fire Prevention associated with G14 testing, fire and security alarm rental, electrical
security, safety testing and tagging, locks and security system.
and fire
prevention

86501 Sanitation Items related to G11 Includes septic tanks, paper towelling, toilet rolls
facilities hygiene G14 and sanitary disposal units, hand soap and
cleaning materials for school use.
Not to be used for water & sewerage refer to
Water (86455) and Sewerage (86456).

86502 Contract Contract cleaning G11 Includes payments to DET Cleaning Panel
Cleaning costs G14 contractors.
Refer to the Student Resource Package –
Overview on PAL.

86504 Building Works The upkeep, G11 Includes electrical works, window and door repairs,
repairs and G14 replacement of fluorescent tubes, electrical
maintenance of hazards, replacing carpet with carpet, and
school buildings. plumbing, preventative works and
spare/replacement parts.
This should not
be used for Excludes wages paid to School Council
works that employees.
would be
Refer to the Finance Manual Section 13 – Asset
capitalised
and Inventory Management on PAL to establish if
current building works should be capitalised.

G13 If building works relate to input taxed canteen,

code as G13.
Refer to GST School Factsheet – Canteen on Tax.

86505 Ground Works Services and G11 Includes plants, garden supplies and contracts for
materials for the G14 gardens and grounds maintenance.
upkeep and
Excludes wages paid to School Council
maintenance of
employees.
school grounds
Refer to the Finance Manual Section 13 – Asset
This should not
and Inventory Management on PAL to establish if
be used for
current building works should be capitalised.
works that
would be
capitalised G13 If ground works relate to input taxed canteen, code
as G13.
Refer to GST School Factsheet – Canteen on Tax.

86550 ECD Property Property services G11 Include all property services listed above that relate
Services for Early G14 to Early Childhood Development facilities managed
Childhood by the school.
Development
facilities

40 Chart of Accounts for Victorian Government Schools v8.3

GENERAL LEDGER – EXPENDITURE – TRAVEL AND SUBSISTENCE
Account Account Title Account GST Business Rules / Further Information
Code Description Code

86603 Travel Airfares The travel policy G11 Staff Travel - for any domestic airfares the school
- Domestic ‘domestic travel’ G14 is paying, that are associated with travel for school
also includes business or professional development within
Trans-Tasman Australia, and travel between Australia and trans-
destinations Tasman destinations.
Check the invoice, any domestic component of the
airfare could be subject to GST.
Staff airfares costs for camps and excursions
should be charged to this code.
Refer to Travel on PAL for further information.
Meals and
86604 Meals and G11 Staff Expenses - for any staff meals and
Accommodation
Accom - G14 accommodation the school is paying, associated
within Australia,
Domestic with domestic travel for school business, including
including Trans-
professional development.
Tasman
destinations Staff meals and accommodation costs for camps
and excursions. If it can be differentiated from
student’s costs on the invoice, should be charged
to this code.

86605 Travel Airfares International G11 Staff Travel - for any staff travel the school is
- International Airfares G14 paying associated with International airfares for
school business or professional development.
Check the invoice, any domestic component of the
airfare could be subject to GST.
Staff airfares cost for excursions should be
charged to this code.

86606 Meals and Meals and G14 Staff Expenses - any staff meals and
Accom - accommodation - accommodation the school is paying that is
International International associated with international travel for school
business including professional development.
Staff meals and accommodation costs for
excursions, if it can be differentiated from students’
costs on the invoice, should be charged to this
code.

86607 International Expenses incurred G14 Staff Expenses - for any staff expenses the school
Travel relating to school is paying, associated with international travel (other
Expenses business when than airfares, meals and accommodation) for
travelling school business, including professional
internationally development e.g. visa, vaccination etc.
Not to be used for Camps and excursions.

41 Chart of Accounts for Victorian Government Schools v8.3

General Ledger – Expenditure – Travel and Subsistence cont.
Account Account Title Account GST Business Rules / Further Information
Code Description Code

86608 Domestic Expenses incurred G11 Staff Travel - for any staff expenses the school is
Travel relating to school G14 paying, associated with domestic travel for school
Expenses business when business, (other than airfares, meals and
travelling within accommodation) including professional
Australia, and development.
trans-Tasman
E.g. Taxi, Public Transport, Freeway Tolls, Staff
destinations
Parking, etc. Airport parking in Melbourne is a
domestic cost even if it is associated with
international travel.
Not to be used for Travel Allowances claims for
Cents per Km. These claims are to be paid through
eduPay for centrally paid staff and school level
payroll for locally paid employees.
Not to be used for Camps and excursions.

86620 ECD Travel Costs associated G11 Early Childhood Development (ECD) Staff:
with staff travel in G14 Costs associated with staff travel expenses
Early Childhood incurred whilst performing official business
Development
Not to be used for Travel Allowances claims for
facilities managed
cents per km. These claims are to be paid through
by the school
eduPay for centrally paid staff and school level
payroll for locally paid employees.

GENERAL LEDGER – EXPENDITURE – MOTOR VEHICLE EXPENSES / LEASE

Account Account Title Account GST Business Rules / Further Information
Code Description Code

86701 Motor Vehicle Costs related to G11 Includes fuel, oil, registration, insurance,
Expenses the running of G14 maintenance, repairs, roadside assistance and
school owned special licences.
motor vehicles/
buses

86702 Motor Vehicles Lease or rental of G11 Refer to Section 4: Assets in CASES21 Finance
–Lease/Rental a motor vehicle G14 Business Process Guides.
used for the
purpose of
conducting school
business

86703 Motor vehicles Purchase of Motor G11 Includes all motor vehicles, trailers purchased for
<$5,000 Vehicles less than G14 less than $5,000.
$5,000
Note: Vehicles costing more than $5,000 should
be treated as assets – refer to Motor Vehicles
>$5,000 (26203).

42 Chart of Accounts for Victorian Government Schools v8.3

General Ledger – Expenditure – Motor Vehicle Expense / Lease cont.
Account Account Title Account GST Business Rules / Further Information
Code Description Code

86750 ECD Motor Costs associated G11 Include all motor vehicle expenses relating to Early
Vehicle with motor vehicle G14 Childhood Development facilities such as,
Exp/Lease expenses relating registration, maintenance, fuel, leases etc.
to Early Childhood
Development
facilities

GENERAL LEDGER – EXPENDITURE – ADMINISTRATION

Account Account Title Account GST Business Rules / Further Information
Code Description Code

86801 Advertising/ Expenses incurred G11 General costs associated with advertising and
Marketing for advertising, G14 marketing.
publicity and
marketing

86802 Insurance External insurance G11 Includes cover for specific risks such as fidelity
premiums G14 guarantee, cash in transit and physical assets.
Stamp duty on insurance is GST free.
Not to be used for Motor Vehicle insurance
refer to Motor Vehicle Expenses (86701).
Refer to the Insurance for Schools on PAL.

86803 Affiliations Subscriptions to G11 Fees or subscriptions paid to professional

professional G14 associations e.g. Business Managers Victoria
bodies (BMV), and membership to sporting bodies.

86805 Cooperative Expenses G14 Generally relating to interest charged on the loan.
loan interest associated with Schools should contact the banking institution for
the provision of a advice on GST charges.
cooperative loan

86806 Police Check Expenses G11 Refer to HRWeb A-Z.

Payment associated with G14
preliminary police
checks prior to
employment

86850 ECD Administrative G11 To be used for costs relating to advertising,

Administration costs associated G14 insurance, affiliation, freight, WWC checks,
with Early criminal record checks (CRC) for Early Childhood
Childhood Development facilities managed by the school.
Development
facilities

43 Chart of Accounts for Victorian Government Schools v8.3

GENERAL LEDGER – EXPENDITURE – HEALTH AND PERSONAL
DEVELOPMENT
Account Account Title Account GST Business Rules / Further Information
Code Description Code

86901 Medical costs Expenses relating G11 Includes head lice checks and solutions, flu
to provision of G14 injections, medical checks.
health services to
students and staff
(not WorkSafe)

86902 First Aid First aid G11 Includes bandages, disinfectant, ice packs,
Materials consumables G14 inhalers, epi-pens, contents of first aid kits etc.
Not to be used for first aid equipment, refer to
Furniture & Fittings >$5,000 (26210) for equipment
greater than $5,000 and Other Plant & Equipment
(86407) for equipment less than $5,000.

86903 ECD Health & Medical costs (not G11 Expenses relating to provision of health services to
Personal Work-Safe) and G14 students and staff. Includes head lice checks and
Development first aid solutions, flu injections, medical checks, first aid
consumables for consumable, bandages etc. for Early Childhood
Early Childhood Development facilities managed by the school e.g.
Development kindergarten.
facilities

GENERAL LEDGER – EXPENDITURE – PROFESSIONAL DEVELOPMENT

Account Account Title Account GST Business Rules / Further Information
Code Description Code

86910 Conferences/ Incurred for G11 Includes registration fees, venue hire, and other
Courses/ conferences, G14 costs associated with attendance or organisation of
Seminars conventions, functions, breakfasts, network cluster meetings.
lectures, meetings,
ATO states that food and drink would be
speeches, Q&A
reasonably incidental to a seminar if it is:
sessions, training
sessions • Longer than 4 hours (excluding meal break)
• Off-site, at a business that organises Seminars
Not to be used for travel refer to Travel Airfares –
Domestic (86603) through to Domestic Travel
Expenses (86608).
Refer to FBT School Factsheet – Hospitality
Guide for Schools and School Hospitality
Expense Approval Form on Tax.

44 Chart of Accounts for Victorian Government Schools v8.3

General Ledger – Expenditure – Professional Development cont.
Account Account Title Account GST Business Rules / Further Information
Code Description Code

86919 ECD Conferences, G11 Costs incurred for conferences, conventions,

Professional courses and G14 lectures, meetings, training sessions etc. Includes
Development seminars for Early registration fees and venue hire.
Childhood
ATO rules apply refer to
Development staff
Conferences/Courses/Seminars (86910).
Not to be used for travel refer to ECD Travel
(86620).
Refer to FBT School Factsheet – Hospitality
Guide for Schools and School Hospitality
Expense Approval Form on Tax.

86920 Hospitality Entertainment off- G11 Includes Christmas parties/social

site (with or without G14 functions/retirement functions /end of term drinks/
the consumption of school anniversary.
alcohol) and on-
Includes breakfasts/network cluster meetings held
site where alcohol
at a café/restaurant/hotel.
is consumed.
All expenses recorded in 86920 should result in
DO NOT CODE
the school entering data into FBT Tracker and
FOOD OR DRINK
FBT will be payable.
FOR STUDENTS
HERE Refer to FBT School Factsheet – Hospitality
Guide for Schools and School Hospitality
Expense Approval Form on Tax.

86930 Light Morning/Afternoon G11 Includes on-site provision of light refreshments to

Refreshments Tea, Finger Food, G14 all staff and visitors. Includes School Council
Refreshments at monthly meetings, breakfast meetings and parent
Meetings etc. teacher interview evenings, ‘meet and greet’ new
Where no alcohol staff, planning days etc.
is consumed
Not to be used for food for student activities
DO NOT CODE refer to Camps, Excursions and Activities (89302).
FOOD OR DRINK
Refer to FBT School Factsheet – Hospitality
FOR STUDENTS
Guide for Schools and School Hospitality
HERE
Expense Approval Form on Tax.

86940 ECD Early Childhood G11 Includes the following for Early Childhood
Hospitality Development G14 Development facilities:
facilities providing
entertainment off- • Christmas parties/social functions/retirement
site (with or without functions/end of term
the consumption of drinks/restaurant/café/hotel.
alcohol) and on- • Breakfasts/network-cluster meetings.
site where alcohol Refer to FBT School Factsheet – Hospitality
is consumed Guide for Schools and School Hospitality
Expense Approval Form on Tax.

45 Chart of Accounts for Victorian Government Schools v8.3

General Ledger – Expenditure – Professional Development cont.

Account Account Title Account GST Business Rules / Further Information

Code Description Code

86950 ECD Light Early Childhood G11 Includes the following for Early Childhood
refreshments Development G14 Development facilities:
facilities providing
morning/afternoon • Provision of light refreshments to all staff and
tea, finger food, visitors.
refreshments at • Includes monthly committee meetings and
meetings etc. (All ‘meet and greet’ new staff and parents,
provided with NO planning days etc.
ALCOHOL) Refer to FBT School Factsheet – Hospitality
Guide for Schools and School Hospitality
Expense Approval Form on Tax.

GENERAL LEDGER – EXPENDITURE – TRADING AND FUNDRAISING

Account Account Title Account GST Business Rules / Further Information
Code Description Code

89101 Trading Costs relating to a G11 Includes bookshop/fair, uniform shop, canteen, and
Operations school trading G14 unless being run as a fundraising activity.
operation where a
Excludes salaries and wages paid to School
profit or loss
Council employees. Refer to Non- Teaching Staff
statement must be
(80052).
completed.
G13 Canteen expenses and other trading expenses.
E.g. bookshop, uniform shop where an Input Taxed
election is passed through school council should
be coded as Input Taxed (G13) – no GST will be
claimed back on these expenses.
For an extensive list of GST treatment of
fundraising refer to:
Refer to GST School Factsheet – Fundraising
and Canteen on Tax.

NP6 Bookshop, uniform shop etc. where a Non-Profit

Sub-Entity election is passed through school
council, should be coded Out of Scope (NP6).
Refer to GST School Factsheet – Uniform Shop
on Tax.

46 Chart of Accounts for Victorian Government Schools v8.3

General Ledger – Expenditure – Trading and Fundraising cont.

Account Account Title Account GST Business Rules / Further Information

Code Description Code

89102 Charities and Activities where NP6 Payment of monies for:

Collections the school acts as
an agent for the • Appeals, Royal Children’s Hospital, Red
collection of funds Nose Day, footy colours day etc.
• School Bus Fares paid by parents and
forwarded to DET
• Book club (not book fair or book shop)

Not to be used for Trading Operations

regardless if a profit or loss is made, or school
fundraising activities.
All revenue received should be coded to Charities
and Collections (74403).

89103 Donations, Costs relating to G11 Includes ribbons, trophies, book vouchers and
Gifts and school provision of G14 certificates.
Awards donations, gifts
Refer to Gifts, Benefits and Hospitality on PAL.
and awards
Refer to GST School Factsheet – Donations or
Sponsorship on Tax.

89104 Fundraising Costs relating to G11 To be used for events where no profit is intended
Expenses fundraising G14 to be made (e.g. graduation dinner, deb ball,
activities for the school musical etc.) no fundraising election is
school made to school council and the event is conducted
under general GST rules (i.e. Taxable).
Refer to the Finance Manual Section 9 –
Funding Sources on PAL.

G13 To be used for events where a profit is intended.

Fundraising expenses (e.g. fete, sausage sizzle,
car boot sale, cake stall, mother’s/father’s day
stalls, bookshop, uniform etc.), where an Input
Taxed election is passed through school council,
should be coded as Input Taxed (G13) – no GST
will be claimed back on these expenses.

NP6 To be used for events where a profit is intended.

Other fundraising expenses (e.g. fete, chocolate
drive etc.), where an NPSE election is passed
through school council, should be coded out of
scope (NP6).
Refer to GST School Factsheet – Fundraising on
Tax.

89120 Outside Costs associated G11 Includes expenses related to the OSHC program
School Hours with the Outside G14 and Holiday Programs.
Care Schools Hours
Care program

47 Chart of Accounts for Victorian Government Schools v8.3

General Ledger – Expenditure – Trading and Fundraising cont.

Account Account Title Account GST Business Rules / Further Information

Code Description Code

89140 ECD Expenses relating G11 To be used for expenses relating to fundraising
Fundraising fundraising for G14 expenses for Early Childhood Development
Activities Early Childhood facilities.
Development
activities G13 Code as G13 if the expenses relate to an Input
Taxed fundraising event for which a motion has
been passed through School Council.

NP6 Code as NP6 if the expenses relate to an NPSE for

which a motion has been passed through School
Council.
Refer to GST School Factsheet – Fundraising on
Tax.

GENERAL LEDGER – EXPENDITURE – SUPPORT / SERVICE

Account Account Title Account GST Business Rules / Further Information
Code Description Code

89201 Technical Payment of G11 For services provided by base specialist

Support – invoices rendered G14 technicians under the Technical Support for
Specialist by contractors Schools tender.
To be used only by schools administering
Technical Support Specialists.

NP6 Contractors should sign standard DET Legal

contracts.
Refer to the Insurance for Schools on PAL.
Refer to Legal Services.
Refer to GST School Factsheet – Contractor Vs
Employee on Tax.

89202 Technical Payments to G11 For routine and operational technical support.
Support – contractors/ G14
Not to be used for payment of salaries.
General consultants
Contractors should sign standard DET Legal
contracts.
Refer to the Insurance for Schools on PAL.
Refer to Legal Services.
Refer to GST School Factsheet – Contractor Vs
Employee on Tax.

48 Chart of Accounts for Victorian Government Schools v8.3

General Ledger – Expenditure – Support/Service cont.

Account Account Title Account GST Business Rules / Further Information

Code Description Code

89204 Service Payments to: G11 Includes services provided through an

Provider Individuals/ G14 organisation:
Businesses/
Consultants for • Agency – employment of CRT’s/ES or other
goods and Staff
services • Visiting services for a specific purpose
• Employment for VET program
• Payments to contractors/consultants for
routine and operational support. Includes
guest speakers and presenters
• Third party package modules i.e. Compass,
Sentral etc
• SMS messaging service *
* Not to be used for SMS fees, refer to Fees and
Charges (89304).
Contractors should sign standard DET Legal
contracts.
Refer to the Insurance for Schools on PAL.
Refer to Legal Services.
Refer to GST School Factsheet – Contractor Vs
Employee on Tax.

89230 ECD Expenses G11 To be used for Early Childhood Development

Support/Service relating to G14 expenses relating to technical support, general
support/services consultancy and service providers.
for Early
Contractors should sign standard DET Legal
Childhood
contracts.
Development
programs Refer to the Insurance for Schools on PAL.
(Kindergartens
etc.) Refer to Legal Services.
Refer to GST School Factsheet –Contractor Vs
Employee on Tax.

49 Chart of Accounts for Victorian Government Schools v8.3

GENERAL LEDGER – EXPENDITURE – CAMPS / EXCURSIONS / ACTIVITIES
Account Account Title Account GST Business Rules / Further Information
Code Description Code

89302 Camps/ Expenses G11 Includes hire of facilities, buses, entrance fees etc.
Excursions/ associated with the
Costs associated with camps, excursions,
Activities operation of
incursions and activities such as breakfast
camps, excursions
programs, swimming, sports etc.
and school-based
activities Not to be used for overseas student travel, refer
to International Student Travel (89303).
Refer to GST School Factsheet – Camps on Tax.

G14 For camps conducted by charitable organisations

and for camp deposits, use the GST code G14
(check the tax invoice whether GST is included).

Not to be used for Government School Camps

Rubicon Outdoor Centre, The Alpine School,
Bogong Outdoor Education Centre, Somers School
Camp and Blackwood Outdoor Education Centre.

89303 International Expenses related G11 All expenses related to overseas travel for students
Student Travel to overseas travel G14 to be recorded under this code.
for students
NOTE: use G11 for domestic travel and G14 for
overseas travel, to be determined by invoice.

89305 Home Stay Expenses related G14 Funds paid out to parents/individuals to support the
Expenditure to the Homestay Homestay Program.
Program
Including payments to host families for Homestay
and homestay Bond money.
NOTE: Should be supported by a Statement by
Supplier Form.

50 Chart of Accounts for Victorian Government Schools v8.3

GENERAL LEDGER – EXPENDITURE – INTERNAL TRANSFERS
Account Account Title Account GST Business Rules / Further Information
Code Description Code

89360 School to Transfer of funds NP6 To be used for transferring funds from one
School from one government school to another, including payment
Transfers government school of the balance of the establishment grant and other
to another. funds held by the school.
Or paying DET and Commonwealth Funding to
another government school.
Payment/transfer of shared arrangements funds
where current base school relinquishes funds to a
new base school.

G11 Payment/transfer of funds from one government

school to another for services provided, a tax
invoice should be obtained e.g.:
• Government school camps
• Camps and excursions
• Organising school activities (e.g. VPSSA)
• Affiliation fees
• Principal network fees.

89361 School to DET Transfer of funds NP6 Funds transferred from school to the Department
Transfers from school to DET including:
• Repayment of SRP Deficit
• Payments to the DET Student Transport
Unit (FSD) for contract bus fares received
from students
• Cash to credit transfers to DET

NP6 • Payment to DET for Capital Projects

G11

G11 • Reimbursements to DET for PPP costs

• Security call out charges

GENERAL LEDGER – EXPENDITURE – MISCELLANEOUS

Account Account Title Account GST Business Rules / Further Information
Code Description Code

89301 Remunerations Payments to NP6 Parents: Includes conveyance allowance (NP6)

parents, G11 and general reimbursement of approved expenses
individuals G14 (G11 if tax invoice, G14 if no GST).
Not to be used for staff being reimbursed for an
item purchased for the school (this should be
coded to what the item expense is for).

General Ledger – Expenditure – Miscellaneous cont.

51 Chart of Accounts for Victorian Government Schools v8.3

Account Account Title Account GST Business Rules / Further Information
Code Description Code

89304 Fees and Fees or charges G11 Includes charges incurred when using Centrelink
Charges other than bank Centrepay services, third party packages i.e.
charges Compass Merchant Fees/Transaction Fees/SMS
Fees.
Not to be used for Bank Charges, use Bank
Charges (82801).

G14 Includes charges incurred for direct credit transfer

fees when revenue is received e.g. VCAA Late
Enrolments etc.

89306 Audit Expenses incurred G11 Includes audit related expenditure.

for audit costs G14

89308 FBT Liability Payment of FBT NP6 Includes FBT liability payment to DET.
Expense liability

89309 ATO Charges/ Charges or interest NP6 Generally, relates to overdue GST or PAYG
Payments paid to the ATO payments and interest paid to ATO.

89350 ECD Early Childhood G11 General reimbursement of expenses. Expenses

Miscellaneous Development G14 associated with excursions and activities for
payments to NP6 Kindergartens and Day Care programs managed
parents and by the school.
regions/DET Other
reimbursements

89591 Asset Write Expense relating to N/A System Use Only

Down the write down of
Expense recorded when assets valued greater
asset on Disposal
than $5,000 are disposed.

89592 Prior year/s Expense relating to N/A Support Officer use only
adjustments a prior year
Expense recorded when adjustments are made to
to Assets adjustment to
assets relating to a prior year.
assets.

89593 Financial adj. Expense relating to N/A Support Officer use only
by DET a prior year
Used for correction/adjustment entries relating to a
financial
prior year.
transaction
adjustment other
than assets.

52 Chart of Accounts for Victorian Government Schools v8.3

PROGRAMS, SUB PROGRAMS AND INITIATIVES
Explanatory Note: The first subprogram code within each program is deliberately a repeat of the program name
to offer a choice for schools to use one sub program only or multiple sub program codes.
To assist schools, identify which sub-programs are available for use in EduPay, individual sub-programs will be
identified by a *.
Please refer to the documents listed below which are available via the HRWeb School Local Payroll and are
updated regularly for further information.
• eduPay School Local Payroll
o Module Two – eduPay GL Project Codes
o Module Two – Suggested GL Project Codes

Program Sub program Program / Sub program title

Code code

100 Communication

1001 Communication

1020 - 1049 School Defined

105 Personal Learning

1051 Personal Learning

1070- 1099 School Defined

110 Interpersonal Development

1101 Interpersonal Development

1102 Human Development in society

1120 - 1149 School Defined

115 Thinking

1151 Thinking

1170 - 1199 School Defined

120 Civics and Citizenship

1201 Civics and Citizenship

1202 Classical Societies and Cultures

1203 Contemporary Australian Society

1204 Environmental Studies

53 Chart of Accounts for Victorian Government Schools v8.3

 Program Sub program Program / Sub program title
Code code

120 1205 Industry and Enterprise Studies

1206 International Studies

1207 Legal Studies

1208 Philosophy

1209 Political Studies

1210 Religion and Society

1211 Texts and Traditions

1220 - 1249 School Defined

125 Design, Creativity and Technology

1251 Design, Creativity and Technology

1252 Agriculture and Horticulture

1253 Food and Technology

1254 Technology

1270 - 1299 School Defined

130 Information and Communications Technology

1301 * Information and Communications Technology

1302 Systems and Technology

1320 - 1349 School Defined

400 The Arts

4000 The Arts

4001 * Art

4002 Ceramics

4003 Dance

54 Chart of Accounts for Victorian Government Schools v8.3

 Program Sub program Program / Sub program title
Code code

400 4004 Dance Styles

4005 Drama

4006 Graphic Communication

4007 Media

4008 Music Styles

4009 Music Performance

4010 Photography

4011 Sculpture

4012 Studio Arts

4013 Theatre Studies

4014 Visual Communication and Design

4015 * Classroom Music

4016 * Instrumental Music

4017 Ensemble Music

4050 – 4099 School Defined (4050 – 4051 *)

410 English

4101 * English

4102 * English as an Additional Language (EAL)

4103 English Literature

4104 Foundation English

4150 – 4199 School Defined (4150 *)

420 Health and Physical Education

4200 * Health and Physical Education

55 Chart of Accounts for Victorian Government Schools v8.3

 Program Sub program Program / Sub program title
Code code

420 4201 Health and Human Development

4202 Health Education

4203 Home Economics

4205 Outdoor and Environmental Studies

4206 * Physical Education

4207 * Sport Education

4208 * Traffic Safety Education

4209 Swimming and Water Safety

4213 * Active Schools Small Grants

4250 – 4299 School Defined (4250 – 4252 *)

430 Languages Other Than English (LOTE)

4301 * LOTE

4302 Auslan

4303 Classical Greek

4304 Australian Indigenous Languages

4305 Latin

4306 Albanian

4307 Arabic

4308 Armenian

4309 Bengali

4310 Chinese

4311 Croatian

56 Chart of Accounts for Victorian Government Schools v8.3

 Program Sub program Program / Sub program title
Code code

430 4312 Czech

4313 Dutch

4314 Filipino

4315 French

4316 German

4317 Greek

4318 Hebrew

4319 Hungarian

4320 Indonesian

4321 Italian

4322 Japanese

4323 Khmer

4324 Korean

4325 Latvian

4326 Lithuanian

4327 Macedonian

4328 Maltese

4329 Persian

4330 Polish

4331 Portuguese

4332 Romanian

4333 Russian

57 Chart of Accounts for Victorian Government Schools v8.3

Program Sub program Program / Sub program title
Code code

430 4334 Serbian

4335 Sinhalese

4336 Slovenian

4337 Spanish

4338 Swedish

4339 Tamil

4340 Turkish

4341 Ukrainian

4342 Vietnamese

4350 – 4399 School Defined

440 Mathematics

4400 * Mathematics

4401 Further Mathematics

4402 General Mathematics

4403 Mathematical Methods

4404 Specialist Mathematics

4405 Statistics

4450 – 4499 School Defined (4450 – 4551 *)

450 Science

4500 * Science

4501 Biology

4502 Chemistry

4503 Earth Science

4504 General Science

58 Chart of Accounts for Victorian Government Schools v8.3

Program Sub program Program / Sub program title
Code code

4505 Geology

4506 Physics

4507 Psychology

4550 – 4599 School Defined (4550 – 4551 *)

460 Humanities

4600 Humanities

4601 Accounting

4602 Business Management

4605 Economics

4607 Geography

4608 History

4650 – 4699 School Defined

480 Library

4801 * Library

4850 - 4899 School Defined

490 Integrated Studies

4901 Integrated Studies

4902 Prep–Yr. 2

4903 Yr3

4904 Yr4

4905 Yr5

4906 Yr6

4907 * Kindergarten – including salaries paid to locally employed kindergarten staff

59 Chart of Accounts for Victorian Government Schools v8.3

Program Sub program Program / Sub program title
Code code

4920 – 4999 School Defined 4920 *

510 Integration Support

5101 * Integration Integration of students with disabilities,

including aides and the purchase of
resources.
Salaries paid to locally employed integration
staff

5150 – 5199 School Defined (5150 – 5151 *)

520 Student Welfare

5201 * Student Welfare Includes State Schools Relief Program,

social service, collections, school nurse, first
aid consumables, chaplaincy, student
welfare coordination and related activities.

5215 * Respectful Relationships Leads Transactions relating to the implementation of

Respectful Relationships - Leading Schools

5216 * Respectful Relationships Ptnrs Transactions relating to the implementation of

Respectful Relationships - Partner Schools

5220 * Inclusive Education Transactions relating to inclusive education

5250 –5299 School Defined (5250 – 5252 *)

530 Student Services

5301 * Student Services Includes careers guidance, work experience,

student representative council, student
conferences and related activities.

5350 – 5399 School Defined (5350 *)

540 Overseas Fee-Paying Students

5401 * Overseas Fee-Paying Students For use where schools enrol overseas fee
paying
students

5450 - 5499 School Defined (5450 *)

60 Chart of Accounts for Victorian Government Schools v8.3

Program Sub program Program / Sub program Description
Code Code title

550 Employee Health Management

550 5501 Employee Health Includes occupational health and safety measures
and related activities.

5503 * Occ Health and Safety

5504 First Aid

5505 Safe work practices

including induction

5506 Noise Testing

5507 Air Quality Testing

5508 Electrical Testing &

Tagging

5509 Health and Wellbeing

Activities

5510 Asbestos Removal

5550 – 5599 School Defined

600 Building Services

6001 * Building Services The upkeep and maintenance of the school and
related activities:
• Buildings
• Gardens and grounds
• Provision for contract cleaning services
• Sanitation
• Electricity
• Gas
• Water
• Rates – Property
• Sewerage
• Refuse and Garbage
• Fire and security
• Wages for maintenance/repairs and grounds
paid to school related activity.

6050 – 6099 School Defined (6050 – 6060 *)

61 Chart of Accounts for Victorian Government Schools v8.3

Program Sub program Program / Sub program Description
Code code title

620 Maintenance

6201 * Maintenance and Minor It is vital that schools use their Maintenance
works allocation for the active and ongoing
maintenance of facilities and to prevent
potential health and safety issues. The
Maintenance grant is paid on a quarterly
basis as part of the Student Resource
Package Budget Cash Grant.
Also refer to the SRP Guide – PAL Student
Resource Package - School Infrastructure
(Reference 35) for additional information.

6220 Condition Assessment Scope of works identified via the Condition

Capital Assessment Capital. School to scope works
and submit plan and projects.

6221 Condition Assessment Scope of works identified via the Condition

Maintenance Assessment Maintenance. School to scope
works and submit plan and projects.

6250 - 6299 School Defined

640 Inspections

6401 Inspections SRP Essential Services / Annual Contracts

funding
Cost of routine inspections including any
associated consumables. This account
should be used for: Routine inspections to
comply with essential services regulation,
e.g. fire services. Specialist inspections such
as a structural engineering report.
Facility inspections associated with annual
contracts.

6450- 6499 School

Defined

650 Grounds / External Signage

6550 - 6599 School Non-building activities not included in

Defined programs shown above. The range of
activities would include site improvements,
signage or other external activities.
Where a school has a significant project, a
sub-program may be created, e.g.
playground installation, landscaping, fencing.
(6550 *)

62 Chart of Accounts for Victorian Government Schools v8.3

Program Sub program Program / Sub program Description
code title

660 Other Works

6650 - 6699 School Defined Any other building activities not included in
the programs shown above including
upgrade works, minor improvements e.g.
Shelving, maintenance to lockers etc.
School funded and other activities such as 2
for 1 grants, back flow and integration funded
projects would also be included.
Where a school has a significant project, a
sub-program may be created, e.g. art room
upgrade.

690 Technical Support

6901 Tech Refer to Expenditure code 89201 Technical

Support Support Specialist.
Specialist

6902 Tech Refer to Expenditure code 89202 Technical

Support Support General.
General

6950 - 6999 School (6950 *)

Defined

ADMINISTRATION PROGRAMS
Program Sub program Program / Sub program Description
code title

700 Administrative Services

7001 * Administration Administration and non-teaching areas of a school:

• Salaries paid to office staff employed by
School council including SCG
Superannuation
• Furniture and equipment, maintenance and
hire of office equipment
• Postage and Telephone
• Insurance
• Bank charges
• Advertising
• Office requisites
• Photocopying

7010 * Professional Staff professional development

Development

7050 -7099 School Defined (7050 – 7056 *)

63 Chart of Accounts for Victorian Government Schools v8.3

Program Sub program Program / Sub program Description
code title

710 Outside School Hours Care

7101 * Outside School Hours Operation of the Outside School Hours Care program,
Care including salaries, allowance and other recurrent
costs.

7150 - 7199 School Defined (7150 *)

720 Canteen

7201 * Canteen Operation of the school canteen, including salaries,

allowances and other recurrent costs.

7250 - 7299 School Defined (7250 – 7255 *)

730 General Trading

7301 Book Stall

7302 * Uniform Sales – New

7303 Uniform Sales - Used

7350 - 7399 School Defined

SPECIFIC PURPOSE PROGRAMS

Program Sub program Program / Sub program Description
code title

800 Building Fund

8001 Building Fund Tax deductible community donations. Only for schools
with Deductible Gift Recipient (DGR) status.

8050 - 8099 School Defined

810 Library

8101 Library Tax deductible community donations. Only for schools

with Deductible Gift Recipient (DGR) status.

8150 - 8199 School Defined

820 Joint Use / Hire Facilities

8201 Joint Use Shared facilities where a signed joint use agreement is
in place between 2 or more parties e.g. school and shire
council.

64 Chart of Accounts for Victorian Government Schools v8.3

Program Sub program Program / Sub program Description
code title

8202 Gymnasium Hire Hire of school gym.

8203 Theatre Hire Hire of school theatre or similar.

8204 School Camp Hire Hire of school owned camp

8205 Canteen Licence Canteen licenced to a private contractor.

8250 – 8299 School Defined (8250 – 8255 *)

830 Camps

8301 * Camps Camps, bus fares and related activities.

8320 - 8399 School Defined (8320 – 8326 *)

840 Excursions

8401 * Excursions Excursions

8420 - 8499 School Defined (8420 – 8421 *)

850 School Based Activities

8501 School Based Activities Activities held within the school

8502 * Student Excellence

8520 - 8599 School Defined (8520 – 8521 *)

860 Casual Relief Teachers

8601 * Casual Relief Teachers Casual Relief Teacher salaries and related costs.

8650 – 8699 School Defined (8650 – 8655 *)

870 School Community Associations

8701 School Community Transactions relating to a parent club or association or

Associations other body established to provide support to a
government school.

8750 - 8799 School Defined (8750 *)

65 Chart of Accounts for Victorian Government Schools v8.3

Program Sub program Program / Sub program Description
Code code title

880 Accountability and Reporting

8801 * Accountability and Preparation, publication and distribution of student

Reporting reports, school annual reports, school magazines and
newsletters, parent teacher nights, orientation
programs, information programs, speech nights,
presentation ceremonies and awards.

8850 – 8899 School Defined (8850 – 8851 *)

890 Vocational Ed and Training (VET)

8901 * Vocational Ed and Operation of Vocational Education and Training

Training (VET) Programs

8950 - 8999 School Defined (8950 – 8955 *)

900 Curriculum Services

9050 – 9099 School Defined

910 Regional Initiatives

9120 - 9199 School Defined (9120 *)

920 Cooperative

9201 Cooperative Items related to the Cooperative account.

9250 - 9299 School Defined

GENERAL PURPOSE PROGRAMS

Program Sub program Program / Sub program Description
Code code title

930 General Purpose

9301 Book Club

9302 Lockers

9303 Instrument Hire

9304 School Council

Initiatives

66 Chart of Accounts for Victorian Government Schools v8.3

Program Sub program Program / Sub program Description
Code code title

9350 - 9399 School Defined (9350 – 9358 *)

940 Revenue Control

9450 – 9498 School Defined

9499 Revenue Control Revenue received where only expenditure is required

at program/subprogram levels:
• SRP cash funding
• Commission
• Bank Interest
• Parent charges i.e. essential education items
• Donations (that do not require an Acquittal)
• Grants (that do not require an Acquittal)
• Student teacher supervision (refer to HR web
for payment process from eduPay)

IMPORTANT: This subprogram MUST NOT be

used for expenditure of any type

950 Aboriginal Student Supt. Assoc.

9550 - 9599 School Defined

COMMONWEALTH PROGRAMS
Program Sub program Program / Sub program Description
Code code title

960 Commonwealth Programs

9623 * Early Yrs. Koorie L&N (P- Early Years Koorie Literacy and Numeracy
3) Program (EYKLNP) – Prep to Year 3

9624 Early Yrs. Koorie L&N (4-6) Early Years Koorie Literacy and Numeracy
Program (EYKLNP) – Years 4 – 6

STUDENT SUPPORT PROGRAMS

Program Sub program Program / Sub program title Description
Code code

970 Student Support Services

9750 - 9799 School Defined

67 Chart of Accounts for Victorian Government Schools v8.3

DET INITIATIVES
Code Description

000 Not Applicable

100 Campus 1

200 Campus 2

300 Campus 3

301 Secondary Literacy

303 Curriculum development

304 Early Years Literacy

305 Early Years Numeracy

306 Learning technologies/IT

307 Literacy and numeracy (English and Maths)

308 Career Education Funding (CEF)

309 Middle Years of Schooling

310 Organisational Health

311 Physical and/or financial resources

314 School management

315 * Equity – MANDATORY FOR ALL SCHOOLS to record cash EXPENDITURE

316 Specialist programs

317 * Staff professional development

320 Student wellbeing

321 Students achievement (in general)

323 VCAL

324 VCE

325 VET in schools

331 * Early Childhood Education

68 Chart of Accounts for Victorian Government Schools v8.3

DET Initiatives cont.

Code Description

400 Campus 4

500 Campus 5

600 Campus 6

700 Campus 7

800 Campus 8

900 Campus 9

Department of Education and Training

Financial Services Division
PAL Finance Manual – Financial Management for Schools

69 Chart of Accounts for Victorian Government Schools v8.3