CAUL Survey (SU 4/11/97)
Updated 1 June, 1998
Total summarised is 28.
QUESTION 1: Does your University operate on the accrual accounting
- RESULTS: YES: 21
- YES (Qualified): 5 (Four used accrual accounting for external
or annual reporting but used cash flow accounting at the individual
budget levels and for monthly or internal reporting. One used
accrual for items over a certain value).
- NO: 2
QUESTION 2: Are you required to observe the requirement that
costs must relate to the year the service is provided by apportioning
charges on invoices for journal subscriptions, etc.,between separate
financial years? (e.g. an invoice for a subscription for $1000
for the period 1/10/97 to 30/9/98 has $250 charged to 1997 and
$750 charged to 1998 funds.
- RESULTS: YES: 8
- YES (Qualified): 2 (One apportions charges according to year
where majority of charges fall. One does dependent on the value
of the charge.)
- IN DISPUTE/BEING RECONSIDERED 3
- NO: 11
- NO (Qualified): 4
QUESTION 3: If your answer to #2 is No, has a specific exemption
- RESULTS: YES: 1
- NO: 9
- N/A: 18
Prepared by Ruth Slater, Acquisition Librarian, University of
Adelaide (1 December 1997)
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