5. Schedule of salary payments made during the reporting period by employee. GOODS AND SERVICES TAX 1. Provide a copy of the business activity statement at the end of the reporting period together with calculations and documentation supporting the statements. 2. Reconciliation of the receivable/payable in respect of the ATO with the general ledger and financial report at the end of the reporting period. 3. Provide copies of any independent reviews of the organisation’s GST systems and procedures (including reviews performed by the ATO) since the last audit. 4. Provide copies of any GST assessments, private rulings and correspondence issued to the client by the ATO since the last audit. FINANCIAL STATEMENT BALANCES (CONTINUED) INTEREST-BEARING LIABILITIES 1. Lead schedules with comparative and budget information and detailed explanations of significant movements from the budget and prior reporting period. 2. Confirmation letters for borrowings outstanding at the end of the reporting period. 3. Prepare a schedule summarising borrowing activity for the reporting period (i.e. opening balance plus new borrowings less payments equal closing balance) 4. Details of the terms and conditions for all liabilities. EMPLOYEE BENEFITS PROVISIONS 1. Lead schedules with comparative and budget information and detailed explanations of significant movements from the budget and reporting period. 2. Details of accrual accounts and provision balances as at the end of the reporting period. 3. Leave liability reports for annual and long service leave at the end of the reporting period.
5. Schedule of salary payments made during the reporting period by employee. GOODS AND SERVICES TAX 1. Provide a copy of the business activity statement at the end of the reporting period together with calculations and documentation supporting the statements. 2. Reconciliation of the receivable/payable in respect of the ATO with the general ledger and financial report at the end of the reporting period. 3. Provide copies of any independent reviews of the organisation’s GST systems and procedures (including reviews performed by the ATO) since the last audit. 4. Provide copies of any GST assessments, private rulings and correspondence issued to the client by the ATO since the last audit. FINANCIAL STATEMENT BALANCES (CONTINUED) INTEREST-BEARING LIABILITIES 1. Lead schedules with comparative and budget information and detailed explanations of significant movements from the budget and prior reporting period. 2. Confirmation letters for borrowings outstanding at the end of the reporting period. 3. Prepare a schedule summarising borrowing activity for the reporting period (i.e. opening balance plus new borrowings less payments equal closing balance) 4. Details of the terms and conditions for all liabilities. EMPLOYEE BENEFITS PROVISIONS 1. Lead schedules with comparative and budget information and detailed explanations of significant movements from the budget and reporting period. 2. Details of accrual accounts and provision balances as at the end of the reporting period. 3. Leave liability reports for annual and long service leave at the end of the reporting period.