Note Description To be reported Proposed SCOA SCOA Description Item 18 Other support and All support and 6-0010 - This account represents administration costs, administration costs Accounting Fees accounting and book other than as included keeping fees. above. 6-0050 - Audit Examples of support Fees and administration costs This account represents include printing, fees directly associated stationery and postage, with an of financial communications costs, statements. accounting and 6-00780 - Bank professional fees and This account represents all Charges minor asset purchases charges associated with the below $10,000, volunteer various bank accounts held costs. 6-0730 - by a non-profit Volunteer Costs This does not include organisation in relation to Fringe Benefits Tax, the funded project. Any other item in donations, bad debts, the 6-0000 series loans, loss incurred from This account represents all not included the disposal of an asset costs relating to elsewhere etc. Please contact the volunteers, including Grants and Acquittals training of volunteers. service desk for more information. D Modified requirements for Alternate Audit Approach Participants This section applies only to organisations that have applied and been accepted to participate in the Alternate Audit approach for the Annual eFAR. If you are unsure whether your organisation has been accepted to participate, please contact the Acquittal Helpdesk by email to . The eFAR is comprised of up to six parts: Modified for Participants Part 1 Organisation, contact information and project information; No Part 2 Statement of Income and Expenditure; No Part 3 Carry-overs and One-off Grants; No Part 4 Organisation Balance Sheet; No Part 5 Certification of Audited Statement of Income and Expenditure; Yes
Note Description To be reported Proposed SCOA Item SCOA Description 18 Other support and administration costs All support and administration costs, other than as included above. Examples of support and administration costs include printing, stationery and postage, communications costs, accounting and professional fees and minor asset purchases below $10,000, volunteer costs. This does not include Fringe Benefits Tax, donations, bad debts, loans, loss incurred from the disposal of an asset etc. Please contact the Grants and Acquittals service desk for more information. 6-0010 - Accounting Fees 6-0050 - Audit Fees 6-00780 - Bank Charges 6-0730 - Volunteer Costs Any other item in the 6-0000 series not included elsewhere This account represents accounting and book keeping fees. This account represents fees directly associated with an of financial statements. This account represents all charges associated with the various bank accounts held by a non-profit organisation in relation to the funded project. This account represents all costs relating to volunteers, including training of volunteers. D Modified requirements for Alternate Audit Approach Participants This section applies only to organisations that have applied and been accepted to participate in the Alternate Audit approach for the Annual eFAR. If you are unsure whether your organisation has been accepted to participate, please contact the Acquittal Helpdesk by email to . The eFAR is comprised of up to six parts: Modified for Participants Part 1 Organisation, contact information and project information; No Part 2 Statement of Income and Expenditure; No Part 3 Carry-overs and One-off Grants; No Part 4 Organisation Balance Sheet; No Part 5 Certification of Audited Statement of Income and Expenditure; Yes
efar_user_guide_accessible.docx