Expenditure Direct Costs Note Description To be reported Proposed SCOA SCOA Description Item 7 Employee Expenses All employee 6-0600 to 6-0649 associated with staff Salaries and wages engaged to provide the services to clients as detailed in the funding agreement for the project, including: Salaries and wages 6-0611 Salaries and this account represents all (portion of salaries and wages paid to that are directly all staff employed by the involved in the non-profit organisation on delivery of the a permanent basis or project) casual basis (including replacement staff). It should not include any expenses for leave taken in the current financial year by employees (e.g. Recreation Leave, Sick Leave, Long Service Leave etc.) if the organisation maintains a provision account. These costs should be funded from the organisation’s provision account. Please note that the Commonwealth recognises expenditure as an eligible item an amount equivalent to the additional liability incurred in the financial year for employee-related entitlements see end note – “Employee-related Entitlements”
Expenditure Direct Costs Note Description To be reported Proposed SCOA Item SCOA Description 7 Employee Expenses Salaries and wages All employee associated with staff engaged to provide the services to clients as detailed in the funding agreement for the project, including: 6-0600 to 6-0649 Salaries and wages 6-0611 (portion of that are directly involved in the delivery of the project) Salaries and this account represents all salaries and wages paid to all staff employed by the non-profit organisation on a permanent basis or casual basis (including replacement staff). It should not include any expenses for leave taken in the current financial year by employees (e.g. Recreation Leave, Sick Leave, Long Service Leave etc.) if the organisation maintains a provision account. These costs should be funded from the organisation’s provision account. Please note that the Commonwealth recognises expenditure as an eligible item an amount equivalent to the additional liability incurred in the financial year for employee-related entitlements – see end note “Employee-related Entitlements”
efar_user_guide_accessible.docx