Note Description To be reported Proposed SCOA SCOA Description Item Employee-related An account in This account represents the entitlements - Where the 6-0600 series amount equivalent to the organisations will carry a should be set up additional liability incurred liability into future years to record this in the financial year for as a direct result of amount. employee-related employee entitlements entitlements. being accumulated This amount must be during the reported reflected in the relevant financial year, the provision account in your Department will allow an balance sheet (Liabilities expense item equivalent Accounts 2-1170 onwards). to that liability in that financial year. The organisation is then responsible for ensuring that adequate provisions are made to cover these and any other debts. Other employee costs 6-0310 - This account covers all costs associated with Employee employment support (e.g. Support & job support, vocational Supervision development, supervision Costs costs). It excludes salaries and wages of the staff undertaking the role. 14 Premises and All costs relating to 6-0100 This account represents the – costs of security paid for accommodation costs premises used for the Cleaning the current year including provision of project 6-0570 - Rent alarm systems, services. Where the replacement locks, keys 6-0650 - Security project forms part of the and security firms and an Expenses organisation’s broader outgoings component. operations, the cost should be attributed to accurately reflect usage. Note Description To be reported Proposed SCOA SCOA Description Item
Note Description To be reported Proposed SCOA Item SCOA Description Employee-related entitlements - Where organisations will carry a liability into future years as a direct result of employee entitlements being accumulated during the reported financial year, the Department will allow an expense item equivalent to that liability in that financial year. The organisation is then responsible for ensuring that adequate provisions are made to cover these and any other debts. An account in the 6-0600 series should be set up to record this amount. This account represents the amount equivalent to the additional liability incurred in the financial year for employee-related entitlements. This amount must be reflected in the relevant provision account in your balance sheet (Liabilities Accounts 2-1170 onwards). Other employee costs 6-0310 - Employee Support & Supervision Costs This account covers all costs associated with employment support (e.g. job support, vocational development, supervision costs). It excludes salaries and wages of the staff undertaking the role. 14 Premises and accommodation costs All costs relating to premises used for the provision of project services. Where the project forms part of the organisation’s broader operations, the cost should be attributed to accurately reflect usage. 6-0100 – Cleaning 6-0570 - Rent 6-0650 - Security Expenses This account represents the costs of security paid for the current year including alarm systems, replacement locks, keys and security firms and an outgoings component. Note Description To be reported Proposed SCOA Item SCOA Description
efar_user_guide_accessible.docx