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Standard Operating Procedure

For Internal Use Only

NDUIThe contents of this document are OFFICIAL.

Perform Chart of Accounts Update

This Standard Operating Procedure outlines the SAP reports used by Performance Reporting Team for updating the excel Chart of Accounts.

Recent updates

Date	What’s changed
July 2023	New SOP
April 2024	Revision and addition of extra guidance

Checklist

Topic	Checklist
Pre-requisites	- Access to SAP R1P
Actions	- 3.1 Locate the Chart of Accounts excel file & log into SAP R1P - 3.2 Check Revenue & Expense GLs - 3.3 Check Asset, Liability & Equity GLs - 3.4 Check unmapped GLs - 3.5 Check changes to GLs - 3.6 Check changes to individual GLs - 3.7 Check Long Name Texts - 3.8 Check blocked GLs - 3.9 Check GLs with zero balance - 3.10 Email Chart of Accounts to team Director - 3.11 Publish Chart of Accounts on Intranet

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3 Procedure

3.1 Locate the Chart of Accounts excel file & log into SAP R1P.

1. Open SharePoint.

2. Open the Chart of Accounts at OCFO>Documents>OCFO Finance>Performance Reporting Team>Chart of Accounts Review folder.

3. Open the latest Chart of Accounts file.

4. Log into SAP R1P.

3.2 Check Revenue & Expense GLs

1. In SAP R1P use the Command field to find report KAH3. Hit Enter.

2. In the Cost element group field enter NDIAPNL.

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Standard Operating Procedure

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3. Click Enter.

4. Click on the folders with the plus icons inside them to expand the nodes to see the cost elements.

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Standard Operating Procedure

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5. Check the GLs in SAP against what is showing in the Chart of Accounts excel workbook. Make sure you check the node levels are correct. Make any changes in red font.

3.3 Check Asset, Liability & Equity GLs

1. In SAP R1P use the command field to find report FSE3. Hit Enter.

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Standard Operating Procedure

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2. In the Financial Statement Version field put NDI2.

3. Click on Execute.

4. Expand the nodes by clicking on the icon of a folder with a plus sign inside.

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Standard Operating Procedure

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5. Check the GLs in SAP against what is showing in the Chart of Accounts excel workbook. Make sure you check the node levels are correct. Make any changes in red font.

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Standard Operating Procedure

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3.4 Check unmapped GLs

1. In SAP R1P use the command field to find report KAH3. Hit Enter.

2. In the Cost element group field enter NDIAEUNMAP for unmapped expenses or NDIARUNMAP for unmapped revenue. In this example we will use NDIARUNMAP.

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Standard Operating Procedure

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3. Click Enter.

4. A listing of the unmapped revenue accounts will appear.

5. Check the GLs listed in SAP against those in the Chart of Accounts excel workbook. Make any changes in red font.

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3.5 Check changes to GLs

1. In SAP R1P use the command field to find report S_ALR_87012308. Hit Enter.

2. In the Changed On field, enter the dates you want the changes for.

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Standard Operating Procedure

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3. Click Execute.

4. Check the report in SAP against the Chart of Accounts excel workbook. Make any changes in red font.

3.6 Check changes to individual GLs

1. In SAP R1P use the Command field to find report FS03. Enter the GL. Click the right arrow.

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Standard Operating Procedure

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2. Use the right arrow to navigate to the Information (C/A) tab.

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Standard Operating Procedure

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3. Click on Change Documents in the Information (C/A) tab to check for changes.

4. Double click on an item to get more information.

5. Use the right arrow to navigate to the Information (CoCd) tab.

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Standard Operating Procedure

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6. Click on Change Documents in the Information (CoCd) tab to check for changes.

7. Double click on an item to get more information.

8. Check the report in SAP against the Chart of Accounts excel workbook. Make any changes in red font.

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Standard Operating Procedure

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3.7 Check Long Name Texts

1. In SAP R1P use the command field to find report S_ALR_87012333. Put Company Code NDIA.

2. Click execute.

3. Check the report in SAP against the Chart of Accounts excel workbook. Make any changes in red font.

3.8 Check blocked GLs

1. In SAP R1P use the command field to find report. Hit Enter.

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Standard Operating Procedure

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2. Select the Dynamic Selections button.

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Standard Operating Procedure

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3. Select the Blocked for posting field and then click on the > arrow.

4. Fill out the parameters as follows:

• Blocked for posting: X
• Chart of accounts: 1000
• Company code: NDIA

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Standard Operating Procedure

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5. Click Execute.

6. Check the report in SAP against the Chart of Accounts excel workbook. Make any changes in red font.

3.9 Check GLs with Zero Balance

1. In SAP R1P use the command field to find report S_ALR_87012284. Enter the following parameters:

• Chart of Accounts: 1000
• Company Code: NDIA
• Financial Statement Version: NDI2
• Reporting Year: 2024
• Reporting Periods: 1 to 16
• Comparison Year: 2023
• Reporting Periods: 1 to 16

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Standard Operating Procedure

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2. Click on Special Evaluations.

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Standard Operating Procedure

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3. Tick the box next to Accounts with Zero Balance.

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Standard Operating Procedure

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Standard Operating Procedure

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4. Click on Execute.

5. Check the report in SAP against the Chart of Accounts excel workbook. Make any changes in red font.

3.10 Email Chart of Accounts to team Director

1. Email the SharePoint link to the Chart of Accounts excel workbook to the Performance Reporting team Director.

3.11 Publish Chart of Accounts on Intranet

1. Check how old the Chart of Accounts file on the intranet is. If it is more than 6 months old, you will need to get the updated one published. You can find the Chart of Accounts on the intranet by just searching for Chart of Accounts.

2. Take a copy of the latest Chart of Accounts file. Save it as Chart of Accounts as at (date) Published.

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Standard Operating Procedure

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3. Change all the red font to black and remove any highlighting.

4. Download a copy of the Chart of Accounts as at (date) Published file from SharePoint.

5. Send an email to Financial Governance & Compliance team at: Financial Policy requesting they replace the old Chart of Accounts with the updated version. The subject of the email should read intranet update request xxx.

6. In the email:

• include a link to the Chart of Accounts published on the intranet you would like to replace; and
• attach a copy of the updated and downloaded Chart of Accounts as at (date) Published file.

4 Related Procedures or Resources

• None

5 Feedback

If you have any feedback about this Standard Operating Procedure (“SOP”), please email Leanne redacted: s22(1)(a)(ii) - irrelevant material. In your email remember to include the title of the SOP you are referring to and describe your suggestion or issue concisely.

6 Version control

Version	Amended by	Brief Description of Change	Status	Date
V.01	LHO219	Draft version	DRAFT	2023-08-01
V.02	CY0004	Approved Draft	DRAFT	2023-08-18
V.03	LHO219	Revised	DRAFT	2024-04-10
V1.0	UFGSG	Final Approved	FINAL	2024-05-30

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FOI 24/25-1817 DOCUMENT 2

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NDIA Chart of Accounts

Updated 6 August 2024

Account Type	Cost Element / GL	Cost Element Name	Node Level 4	Node Level 3	Node Level 2	Node Level 1	NDIA CoA Guidance
Expense	40001	Salaries Planning [Blocked]	Salaries & Wages Expense	Employee Expense	Workforce Expense	Operating Expense	This GL is blocked for posting. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.
Expense	40005	Salaries	Salaries & Wages Expense	Employee Expense	Workforce Expense	Operating Expense	Salary expense including final entitlements and separation pay to all staff.
Expense	40015	Temporary Performance Allowance	Salaries & Wages Expense	Employee Expense	Workforce Expense	Operating Expense	Wages and salary costs in respect of Temporary Performance Allowance given when an employee is acting on higher duties.
Expense	40020	Overtime	Overtime Expense	Employee Expense	Workforce Expense	Operating Expense	Wages and salaries costs in respect of Overtime costs.
Expense	40025	Other Salary Allowances	Salaries & Wages Expense	Employee Expense	Workforce Expense	Operating Expense	*Payroll use only Allowances paid to employees, through the HR system, for undertaking certain duties or positions such as fire warden allowance, first aid allowance etc. or for the payment of allowances based on HR such as car allowance etc.
Expense	40045	Redundancy Payments	Salaries & Wages Expense	Employee Expense	Workforce Expense	Operating Expense	*Payroll use only Payments in lieu of salary to excess officers, voluntarily retired officers etc. paid through HR.
Expense	40065	Employer Productivity Superannuation	Superannuation Expense	Employee Expense	Workforce Expense	Operating Expense	*Payroll use only Superannuation contributions to super choice funds (external fund providers).
Expense	40075	Superannuation - Non-SES - Defined Benefit Scheme	Superannuation Expense	Employee Expense	Workforce Expense	Operating Expense	*Payroll use only Superannuation expense contributions for APS staff on in relation to Defined Benefit Scheme.
Expense	40076	PSS Accumulation Plan Superannuation	Superannuation Expense	Employee Expense	Workforce Expense	Operating Expense	*Payroll use only Superannuation contributions for APS staff on Government Public Sector Superannuation funds.
Expense	40095	Pers & Other Pd Leave - Non SES - HR Postings Only	Salaries & Wages Expense	Employee Expense	Workforce Expense	Operating Expense	*Payroll use only Personal and other paid leave paid to non-SES employees.
Expense	41001	Accrued Employee Entitlements - Planning [Blocked]	Miscellaneous Employee Expenses	Other Employee Expense	Workforce Expense	Operating Expense	*Finance use only for budgeting/planning. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.
Expense	41005	Recreation Leave Expense (accrual only) - Non-SES	Leave Expense	Employee Expense	Workforce Expense	Operating Expense	Expense accrued for recreation leave. The offsetting credit entry is recorded in GL 23310 Provision for Rec Leave (liability). The actual recreation leave paid is recorded in GL 23330 Recreation Leave Paid (liability).
Expense	41006	Recreation Leave Adjust (Exp) - FIN ACCTG USE ONLY	Leave Expense	Employee Expense	Workforce Expense	Operating Expense	*Finance use only Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice
Expense	41010	Long Service Leave Expense (accrual only) Non-SES	Leave Expense	Employee Expense	Workforce Expense	Operating Expense	Expense accrued for long service leave. The offsetting credit entry is recorded in GL 23410 Provision for LSL (liability). The actual long service leave paid is recorded in GL 23420 LSL Taken/Paid (liability).
Expense	41011	Long Service Leave Adjustment (Exp)	Leave Expense	Employee Expense	Workforce Expense	Operating Expense	*Finance use only Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice
Expense	41015	Accrued Salary Expense	Salaries & Wages Expense	Employee Expense	Workforce Expense	Operating Expense	Records accrued salaries for all employees at the end of the month.
Expense	41016	Accrued Employer Productivity Superannuation	Superannuation Expense	Employee Expense	Workforce Expense	Operating Expense	Expense accrual of the superannuation choice funds for all employees for the remaining days in the month after the last pay for the month.
Expense	41017	Accrued Superannuation	Superannuation Expense	Employee Expense	Workforce Expense	Operating Expense	*Payroll use only Expense accrual of the superannuation for all employees for the remaining days in the month after the last pay for the month.
Expense	41050	Recreation Leave Transfers - Interagency	Leave Expense	Employee Expense	Workforce Expense	Operating Expense	*Payroll use only Used to record amounts received or paid to other departments for the transfer of Recreation Leave entitlements for employees transferring between the agency and those other departments.
Expense	41051	LSL Transfers - Interagency	Leave Expense	Employee Expense	Workforce Expense	Operating Expense	*Payroll use only Used to record amounts received or paid to other departments for the transfer of Long Service Leave.
Expense	41201	Employee Benefits/Allowances Planning [Blocked]	Miscellaneous Employee Expenses	Other Employee Expense	Workforce Expense	Operating Expense	This GL is blocked for posting. *Finance use only for budgeting/planning, blocked for actuals. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.

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Account Type	Cost Element / GL	Cost Element Name	Node Level 4	Node Level 3	Node Level 2	Node Level 1	NDIA CoA Guidance
Expense	41220	Staff Allowances (P5 tax code)	Salaries & Wages Expense	Employee Expense	Workforce Expense	Operating Expense	*Payroll use only Staff allowances including reimbursements that do not fit into any other categories.
Expense	41225	Overtime Meal Allowance	Overtime Expense	Employee Expense	Workforce Expense	Operating Expense	*Payroll use only Overtime meal allowance, not travel related.
Expense	41235	Remote Locality Leave Allowance	Miscellaneous Employee Expenses	Other Employee Expense	Workforce Expense	Operating Expense	*Payroll use only Travel entitlement for officers at remote localities.
Expense	41236	Remote Locality Leave Fares (P1 tax code)	Travel Expense	Travel & Hospitality	Supplier Expense	Operating Expense	*HR use only Reimbursement for travel costs for Remote Locality Leave where a tax invoice is supplied. Refer to the NDIA Finance Policies document on the intranet for further guidance or contact redacted: s47E(d)-certain operations of agencies ndis.gov.au.
Expense	41240	Reunion Visits	Miscellaneous Employee Expenses	Other Employee Expense	Workforce Expense	Operating Expense	Cost of fares for eligible officers located in remote localities and the cost of fares for spouse travel.
Expense	41271	Family Care (P2 tax code)	Miscellaneous Employee Expenses	Other Employee Expense	Workforce Expense	Operating Expense	Reimbursement of costs of additional family care - no GST.
Expense	41281	School Holiday Program (P2 tax code)	Miscellaneous Employee Expenses	Other Employee Expense	Workforce Expense	Operating Expense	*Payroll use only Reimbursement for school holiday care (no GST).
Expense	41290	Temporary Accommodation Allowance	Miscellaneous Employee Expenses	Other Employee Expense	Workforce Expense	Operating Expense	Settling in and Temporary Accommodation Allowance
Expense	41296	Zone Property Admin - Staff Housing	Miscellaneous Employee Expenses	Other Employee Expense	Workforce Expense	Operating Expense	Property Administration expenses for staff housing and will be used for shared services. Need to retain internal order linkages.
Expense	41401	FBT Planning [Blocked]	Miscellaneous Employee Expenses	Other Employee Expense	Workforce Expense	Operating Expense	This GL is blocked for posting. *Finance use only for budgeting/planning, blocked for actuals. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.
Expense	41410	Fringe Benefits Tax expense	Miscellaneous Employee Expenses	Other Employee Expense	Workforce Expense	Operating Expense	Tax paid by employers on benefits provided to employees or associates of employees in respect of the employee’s employment under the Fringe Benefits Tax Assessment Act 1986. This includes providing morning teas, wellbeing payments, official hospitality, SES cars, etc.
Expense	41505	Recruitment Costs excluding medical expenses	Recruitment & Relocation Expense	Other Employee Expense	Workforce Expense	Operating Expense	Fees for the recruitment of permanent and temporary staff. Costs associated with Scribing, Joint Selection Committee, Australian Federal Police (AFP) character checks. Where a recruitment agency provides assistance to attract, select and recruit Ongoing and Non-Ongoing employees, covering a range of customer service, administrative support and professional employee categories. This GL includes costs associated with AGSVA security clearances and National Police Checks done outside of the Memorandum of Understanding (MOU) (use GL 48802 (Memorandum of Understanding Costs) if done as part of the MOU). For medical expenses, use GL 41620 Staff Medical Expenses. Labour hire charges are to be coded to GL 42503 Labour Hire Services.
Expense	41510	Advertising - Staff		Communication & Advertising Expense	Supplier Expense	Operating Expense	Cost of advertising staff vacancies and promotions.
Expense	41515	Redeployments Costs	Miscellaneous Employee Expenses	Other Employee Expense	Workforce Expense	Operating Expense	*Do not use - instead use account 41593 Staff Removal Costs (open tax code).
Expense	41521	Staff Reimbursements (P1 tax code)	Miscellaneous Employee Expenses	Other Employee Expense	Workforce Expense	Operating Expense	*Payroll use only Reimbursements to staff where a tax invoice is supplied (HR transactions)
Expense	41523	Staff Reimbursements (P2 tax code)	Miscellaneous Employee Expenses	Other Employee Expense	Workforce Expense	Operating Expense	*Payroll use only Reimbursements to staff (no GST).
Expense	41542	Bereavement and Compassion		Other Expense	Supplier Expense	Operating Expense	Costs associated with wreathes, condolences and compassionate circumstances.

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Account Type	Cost Element / GL	Cost Element Name	Node Level 4	Node Level 3	Node Level 2	Node Level 1	NDIA CoA Guidance
Expense	41550	Hospitality / Food & Beverage Clearing	Food & Hospitality Expense	Travel & Hospitality	Supplier Expense	Operating Expense	Given the complexity of Fringe Benefits Tax (FBT) treatment for food, beverages or entertainment, this GL can be temporarily used while contacting redacted: s47E(d)-certain operations of agencies ndis.gov.au for further guidance. When a decision is made on the correct GL to use, transfer to one of the following accounts: * 41555 - Food & Beverage - No FBT * 41556 - Food & Beverage - FBT * 41560 - Hospitality - FBT * 41561 - Hospitality - No FBT Hospitality occurs when food & beverage is provided to persons external to the agency (other than contractors, consultants, quest speakers, trainers or facilitators).
Expense	41555	Food & Beverage - No FBT	Food & Hospitality Expense	Travel & Hospitality	Supplier Expense	Operating Expense	Operational Expense: Light refreshments in connection with meetings, training sessions and working lunches provided to employees and facilitators or invited guests, customers and contractors on the business premises or at the meeting venue. Also includes food and drink consumed by employees at seminars and conferences - except where entertainments is provided (i.e. dinner & band - which should be posted to GL 41556 Food & Beverage - FBT). If you are unsure whether or not FBT applies to the transaction you are posting you can temporarily use GL 41550 (Hospitality / Food & Beverage Clearing) while contacting redacted: s47E(d)-certain operations of agencies ndis.gov.au for further guidance. Then, transfer it to the correct GL when a decision is made. Refer to the Accountable Authority Instructions (AAIs) and Financial Authorisations for appropriate approval delegation. Refer to the NDIA Finance Policies document on the intranet for further guidance or contact redacted: s47E(d)-certain operations of agencies ndis.gov.au.
Expense	41556	Food & Beverage - FBT	Food & Hospitality Expense	Travel & Hospitality	Supplier Expense	Operating Expense	Operational Expense: Social activities/functions including food, drink, travel related to the activity (i.e. Christmas party, farewell parties) Also includes business lunches and dinners held at a restaurant and similar venue along with seminars and conferences where entertainment is provided. If you are unsure whether or not FBT applies to the transaction you are posting, you can temporarily use GL 41550 (Hospitality / Food & Beverage Clearing) while contacting redacted: s47E(d)-certain operations of agencies ndis.gov.au for further guidance. Then transfer it to the correct GL when a decision is made Refer to the Accountable Authority Instructions (AAIs) and Financial Authorisations for appropriate approval delegation. Refer to the NDIA Finance Policies document on the intranet for further guidance or contact redacted: s47E(d)-certain operations of agencies ndis.gov.au.
Expense	41560	Hospitality - FBT	Food & Hospitality Expense	Travel & Hospitality	Supplier Expense	Operating Expense	Official Hospitality: Provision of food, or beverages, or entertainment to persons outside of the Agency, which are subject to FBT. If you are unsure whether or not FBT applies to the transaction you are posting, you can temporarily use GL 41550 (Hospitality / Food & Beverage Clearing) while contacting redacted: s47E(d)-certain operations of agencies ndis.gov.au for further guidance. Then transfer it to the correct GL when a decision is made Refer to the Accountable Authority Instructions (AAIs) and Financial Authorisations for appropriate approval delegation. Refer to the NDIA Finance Policies document on the intranet for further guidance or contact redacted: s47E(d)-certain operations of agencies ndis.gov.au.

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Account Type	Cost Element / GL	Cost Element Name	Node Level 4	Node Level 3	Node Level 2	Node Level 1	NDIA CoA Guidance
Expense	41561	Hospitality - No FBT	Food & Hospitality Expense	Travel & Hospitality	Supplier Expense	Operating Expense	Official Hospitality: Provision of food, or beverages, or entertainment to persons outside of the Agency, which are not subject to FBT. If you are unsure whether or not FBT applies to the transaction you are posting, you can temporarily use GL 41550 (Hospitality / Food & Beverage Clearing) while contacting redacted: s47E(d)-certain operations of agencies ndis.gov.au for further guidance. Then transfer it to the correct GL when a decision is made. Refer to the Accountable Authority Instructions (AAIs) and Financial Authorisations for appropriate approval delegation. Refer to the NDIA Finance Policies document on the intranet for further guidance or contact redacted: s47E(d)-certain operations of agencies ndis.gov.au.
Expense	41593	Staff Removal Costs (open tax code)	Recruitment & Relocation Expense	Other Employee Expense	Workforce Expense	Operating Expense	Staff Removal Costs including furniture removals, reimbursements for sale & purchase of a home, transfer cost allowance. This GL is an Open tax code.
Expense	41596	Staff Removal Disturbance Costs	Recruitment & Relocation Expense	Other Employee Expense	Workforce Expense	Operating Expense	Staff Removal Disturbance costs posted from HR using set rate allowances. No GST.
Expense	41597	Officer Contribution Staff Housing (S3 tax code)	Miscellaneous Employee Expenses	Other Employee Expense	Workforce Expense	Operating Expense	Records staff contributions for furniture storage through Info link HR. (GST set to S3).
Expense	41598	Staff Removal Costs (open tax code)	Miscellaneous Employee Expenses	Other Employee Expense	Workforce Expense	Operating Expense	*Do not use - instead use GL 41593 Staff Removal Costs (open tax code).
Expense	41605	Costs related to security passes	Office Expense	Property & Office Expenses	Supplier Expense	Operating Expense	Costs related to security passes, including production and maintenance.
Expense	41620	Staff Medical Expenses	Miscellaneous Employee Expenses	Other Employee Expense	Workforce Expense	Operating Expense	Staff medical (incl. recruitment), eyesight and hearing tests and reimbursement of screen based equipment glasses. This GL is used for when the Agency pays the expenses directly. For staff reimburses use GLs 41621 Staff Medical Expenses (P1 tax code) and 41622 Staff Medical Expenses (P2 tax code).
Expense	41621	Staff Medical Expenses (P1 tax code)	Miscellaneous Employee Expenses	Other Employee Expense	Workforce Expense	Operating Expense	Reimbursements of staff medical expenses (incl. GST).
Expense	41622	Staff Medical Expenses (P2 tax code)	Miscellaneous Employee Expenses	Other Employee Expense	Workforce Expense	Operating Expense	Reimbursements of staff medical expenses (no GST).
Expense	41623	Employee Assistance and Staff Welfare		Other Expense	Supplier Expense	Operating Expense	Employee Assistance Program and activities designed to promote the personal health and well-being of employees, e.g. mental health awareness, etc. For influenza vaccinations-use GL 41631 Influenza Vaccinations for staff.
Expense	41624	SERVICES-Non work injury /illness /disability	Miscellaneous Employee Expenses	Other Employee Expense	Workforce Expense	Operating Expense	For non-work related injury, illness and disability services for existing or potential employees. Reasonable adjustments include services for people, who are existing or potential employees in accordance with the Diversity and Inclusion Strategy, Workplace Accessibility Plan and reasonable adjustment procedures. Includes: medical and professional assessments, workplace and workstation assessments, reports, etc. Expenses to be covered by business areas. Contact your redacted: s47E(d)-certain operations of agencies ndis.gov.au for further guidance.

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Account Type	Cost Element / GL	Cost Element Name	Node Level 4	Node Level 3	Node Level 2	Node Level 1	NDIA CoA Guidance
Expense	41625	EQUIPMENT <3k Non work injury /illness/disability	Office Equipment Expense	Property & Office Expenses	Supplier Expense	Operating Expense	For non-work related injury, illness and disability services for existing or potential employees. Reasonable adjustment include specialised equipment and repairs for people, who are existing or potential employees in accordance with the Diversity and Inclusion Strategy, Workplace Accessibility Plan and reasonable adjustment procedures. The employee should be assessed by an external professional provider, or WHS Adviser. Expenses to be covered by business areas and items recorded as Personal Issue and Portable and Attractive Assets. Record Equipment >$3,000 under Asset GL codes. Contact your redacted: s47E(d)-certain operations of agencies ndis.gov.au for further guidance. Speak with your Finance Business Partner or contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for the correct Asset GL code. Refer to the NDIA Delegations Manual for HR and Finance and the Accountable Authority Instructions (AAIs) for authorisations and delegations levels.
Expense	41626	WH&S Costs incl First Aid Training		Other Expense	Supplier Expense	Operating Expense	Costs associated with work place health and safety. Includes: First Aid equipment, First Aid & HSR Training, safety audits and other WHS professional services and equipment that is not related to injury, illness and disability support for staff. For work related injury services use GL 41627 WH&S Costs incl First Aid Training. For non-work related injury services use GL 41624 Services-Non work injury /illness /disability. For equipment use GL 41625 Equipment <3k Non work injury /illness/disability. Refer to the NDIA Delegations Manual for HR and Finance and the Accountable Authority Instructions (AAIs) for authorisations and delegations levels.
Expense	41627	SERVICES - Work Related Injury (EI FFD & Rehab)	Miscellaneous Employee Expenses	Other Employee Expense	Workforce Expense	Operating Expense	Expenses for professional support Services for Work Related Injury/Illness which affects an employee’s ability to work. Includes: - professional consultations; - assessments; - medical related services; and -reports in accordance with the Injury and Illness Management Policy and Guidelines and Early Intervention. For work related injury equipment use GL 41632 Equipment-Work Related Injury <3k - Staff Support. For non-work related injury services use GL 41624 Services-Non work injury /illness /disability. For equipment use GL 41625 Equipment <3k Non work injury /illness/disability. Note: EI = Early Intervention FFD = Fit For Duty

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Account Type	Cost Element / GL	Cost Element Name	Node Level 4	Node Level 3	Node Level 2	Node Level 1	NDIA CoA Guidance
Expense	41628	Staff Reimb – EI & Rehab (P1 tax code)	Miscellaneous Employee Expenses	Other Employee Expense	Workforce Expense	Operating Expense	*Payroll use only Payroll reimbursement of medical and allied health services for work related injury/illness (inc GST) associated with problems that affect an employee’s ability to work. Contact the Workplace Support & Disability Engagement Team redacted: s47E(d)-certain operations of agencies ndis.gov.au for further guidance relating to this GL code. Refer to the NDIA Delegations Manual for HR and Finance and the Accountable Authority Instructions (AAIs) for authorisations and delegations levels. For work related injury equipment use GL 41632 Equipment-Work Related Injury <3k - Staff Support. For non-work related injury services use GL 41624 Services-Non work injury /illness /disability. For equipment use GL 41625 Equipment <3k Non work injury /illness/disability. Note: EI = Early Intervention
Expense	41629	Staff Reimb – EI & Rehab (P2 tax code) GST Free	Miscellaneous Employee Expenses	Other Employee Expense	Workforce Expense	Operating Expense	*Payroll use only Payroll reimbursement of medical and allied health services for work related injury/illness (no GST) associated with problems that affect an employee’s ability to work. Contact the Workplace Support & Disability Engagement Team redacted: s47E(d)-certain operations of agencies ndis.gov.au for further guidance relating to this GL code. Refer to the NDIA Delegations Manual for HR and Finance and the Accountable Authority Instructions (AAIs) for authorisations and delegations levels. For work related injury equipment use GL 41632 Equipment-Work Related Injury <3k - Staff Support. For non-work related injury services use GL 41624 Services-Non work injury /illness /disability. For equipment use GL 41625 Equipment <3k Non work injury /illness/disability.
Expense	41630	Protective Clothing		Other Expense	Supplier Expense	Operating Expense	Expenses relating to the purchase of protective clothing, sunglasses, sunscreen and laundering of sick room linen.
Expense	41631	Influenza Vaccinations for staff		Other Expense	Supplier Expense	Operating Expense	For flu vaccinations for APS staff only. For other staff welfare, use GL 41623 Employee Assistance and Staff Welfare.
Expense	41632	EQUIPMENT-Work Related Injury <3k - Staff Support		Other Expense	Supplier Expense	Operating Expense	Specialised equipment for Work Related Injury/Illness which affects an employee’s ability to work. Includes: 1. Non-standard mice, keyboards, number pads 2. Non-standard ergo chairs, ergotrons, sit/stand workstations 3. Other specialised equipment recommended by Rehab Case Managers or external Professionals 4. Delivery & set-up costs and repairs Expenditure to be paid by business areas and items recorded as Personal Issue and Portable and Attractive Assets. Record Equipment >$3k under Asset GL codes. Refer to the NDIA Delegations Manual for HR and Finance and the Accountable Authority Instructions (AAIs) for authorisations and delegations levels.
Expense	41635	Corporate Wardrobe		Other Expense	Supplier Expense	Operating Expense	Costs associated with Corporate Wardrobe, including name badges.
Expense	41640	Membership / Subscriptions - Staff Related		Other Expense	Supplier Expense	Operating Expense	Membership and subscription fees for professional associations, including renewing a practising certificate. For example, annual membership fee for Charter Accountant (CA), renewing a practising certificate with a legal institute and membership fee for Australian Association of Social Workers (AASW). Contact your redacted: s47E(d)-certain operations of agencies ndis.gov.au for further guidance relating to this GL code.

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Account Type	Cost Element / GL	Cost Element Name	Node Level 4	Node Level 3	Node Level 2	Node Level 1	NDIA CoA Guidance
Expense	41641	Staff Awards & Recognition and Gifts		Other Expense	Supplier Expense	Operating Expense	Costs associated with Australia Day, long service awards and gifts. Provision of vouchers, tickets & meals to recognise staff achievements.
Expense	41651	Redundancy Costs (P1 tax code)	Miscellaneous Employee Expenses	Other Employee Expense	Workforce Expense	Operating Expense	Reimbursement of non-salary costs associated with excess officers, voluntary retired officers - e.g. the provision of financial advice or information packages provided to excess or voluntarily retired officers (inc GST). Redundancy payments should be coded to GL 40045 Redundancy Payments.
Expense	41652	Redundancy Costs (P2 tax code)	Miscellaneous Employee Expenses	Other Employee Expense	Workforce Expense	Operating Expense	Reimbursement of non-salary costs associated with excess officers, voluntary retired officers - e.g. the provision of financial advice or information packages provided to excess or voluntarily retired officers (no GST). Redundancy payments should be coded to GL 40045 Redundancy Payments.
Expense	42001	Training & Staff Development Planning		Training Expense	Workforce Expense	Operating Expense	*Do not use
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.
Expense	42005	External Training for Non-SES Staff - Not Property/Contractors/First Aid		Training Expense	Workforce Expense	Operating Expense	The costs incurred for non-SES staff attending training courses, seminars, information sessions and conferences held by external organisations that are related to staff learning and development. It is NOT for Property /Contractors /First Aid.
Note:

1. Code travel costs to relevant travel GL accounts
2. Expense incurred for contractors needs to be recognised as part of contractor cost
3. For SES external training, use GL 42025 Senior Executive Fellowships & SES Training & Dev
4. For First Aid training use GL 41626 WH&S Costs incl First Aid Training | | Expense | 42008 | Internal Training for Non-SES | | Training Expense | Workforce Expense | Operating Expense | This GL is used to record the costs associated with the provision of internal courses, seminars, conference, and information sessions for non-SES staff and delivered by staff. It excludes hire of venues, furniture and equipment and accommodation if applicable. For example, purchase or hire of training materials and packages. Note:
5. Code hire of venue, furniture and equipment, accommodation to GL 42015 Venue/Conference Hire Staff related.
6. If the training is not provided by a staff from the agency (external training), code the transaction to GL 42005 External Training for Non-SES Staff - Not Property/Contractors/First Aid.
7. Food, beverage or entertainment component should be coded against appropriate codes from the Food & Hospitality cost category. Please follow the process in Financial Management Compliance System (FMCS) and refer to the Official Hospitality and Food and Beverage Policy for more information.
8. For SES training, use GL 42025 Senior Executive Fellowships & SES Training & Dev.

Refer to the Accountable Authority Instructions (AAIs) and Financial Authorisations for appropriate approval delegation. Refer to the NDIA Finance Policies document on the intranet for further guidance or contact redacted: s47E(d)-certain operations of agencies ndis.gov.au. | | Expense | 42010 | Conference Costs - Union Delegates | Meeting Expense | Property & Office Expenses | Supplier Expense | Operating Expense | Used to record conference related travel costs for Community and Public Sector Union (CPSU) Delegates. | | Expense | 42015 | Venue/Conference Hire Staff related | Meeting Expense | Property & Office Expenses | Supplier Expense | Operating Expense | Hire of venues, furniture & equipment, accommodation for residential conferences, visiting services and community group education and publicity, for use by or provision to staff members. Note: Food, beverage or entertainment component should be coded against Food & Hospitality cost category. Please follow the process in FMCS and refer to the Official Hospitality and Food and Beverage Policy for more information. | | Expense | 42016 | Venue/Conference Hire Non-Staff | Meeting Expense | Property & Office Expenses | Supplier Expense | Operating Expense | Hire of venues, furniture and equipment, accommodation for residential conferences, visiting services and community group education and publicity, for use by or provision to non-staff members. Note: Food, beverage or entertainment component should be coded against Food & Hospitality cost category. Please follow the process in Financial Management Compliance System (FMCS) and refer to the Official Hospitality and Food and Beverage Policy for more information. | | Expense | 42020 | Purchase/Hire of Training Materials | | Training Expense | Workforce Expense | Operating Expense | Purchase/Hire of Training Materials and Packages. Includes subscriptions and membership fees to access learning materials. |

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Account Type	Cost Element / GL	Cost Element Name	Node Level 4	Node Level 3	Node Level 2	Node Level 1	NDIA CoA Guidance
Expense	42025	Senior Executive Fellowships & SES Training & Dev		Training Expense	Workforce Expense	Operating Expense	Development of training programs for SES officers by the Public Service Commission and other institutions.
Expense	42026	SES and high potential EL2 Executive Coaching		Training Expense	Workforce Expense	Operating Expense	The costs associated with coaching SES and high potential EL2 Executives.
Expense	42030	Education Expenses - Full FBT	Miscellaneous Employee Expenses	Other Employee Expense	Workforce Expense	Operating Expense	*Finance use only
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.
Expense	42032	Non-university Study Expenses (P2 tax code)		Training Expense	Workforce Expense	Operating Expense	Reimbursements to staff (no GST) for costs associated with Study Assistance, course costs, tuition and registration fees and allowances. This excludes University Fees.
Expense	42033	Non-university Study Expenses (P1 tax code)		Training Expense	Workforce Expense	Operating Expense	Reimbursements to staff for costs associated with Study Assistance, course costs, tuition and registration fees and allowances. This excludes University Fees.
Expense	42041	University Fees (P5)		Training Expense	Workforce Expense	Operating Expense	Reimbursements of University Fees. Includes any student union fee payments.
Expense	42046	Indigenous Non-university Study Expenses (P2)		Training Expense	Workforce Expense	Operating Expense	*HR use only
Indigenous Cadetship Program that is part of the National Indigenous Cadetship Program (NICP) which is sponsored by Department of Employment and Workplace Relations (DEWR). This account is ONLY to be used to track the expenses of cadets during the academic year for full-time studies NOT at a University. P2 tax code.
Expense	42050	New Apprenticeships		Training Expense	Workforce Expense	Operating Expense	*Finance use only
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice
Expense	42051	Professional Services Planning [Blocked]		Consultants Expense	Supplier Expense	Operating Expense	This GL is blocked for posting.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.
Expense	42053	Labour Hire Services		Labour Hire Services Expense	Workforce Expense	Operating Expense	Where a Recruitment Agency sources and provides temporary personnel to satisfy short-term labour requirements, where such personnel are, and remain for the duration of the engagement, employees of the Panel Member (Labour Hire Workers).

The Contracted Services expense node is for organisations (with no associated FTE), whereas the Labour Hire expense node is for individuals (with an associated FTE).

For services with no associated FTE refer to:

1. 42505 Consultancy (excl property)
2. 42506 Consultants - ICT
3. 42530 Contractors - Non IT - excluding Property
4. 42531 Contractors - Security Guards
5. 42535 Contractors - Time and Materials
6. 48555 Contractor - Property
7. 48556 Consultants - Property | | Expense | 42504 | Consultants Planning [Blocked] | | Consultants Expense | Supplier Expense | Operating Expense | This GL is blocked for posting. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice | | Expense | 42505 | Consultancy | | Consultants Expense | Supplier Expense | Operating Expense | A consultant is an individual, a partnership or a corporation engaged to provide professional, independent and expert advice or services that assist with the design of the agency business and decision making. This GL is to be used only for consultancy contracts that exclude property. Please refer to www.finance.gov.au/government/procurement/buying-australian-government/contract-characteristics for further detail definition of a consultancy. For property related consultancy contracts, use GL 48556 Consultants – Property. For ICT related consultancy contracts, use GL 42506 Consultants - ICT. For any questions relating to consultancies contact the Procurement Service Desk. |

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Account Type	Cost Element / GL	Cost Element Name	Node Level 4	Node Level 3	Node Level 2	Node Level 1	NDIA CoA Guidance
Expense	42506	Consultants - ICT		Consultants Expense	Supplier Expense	Operating Expense	*Finance use only
A consultant is an individual, a partnership or a corporation engaged to provide professional, independent and expert advice or services that assist with the design of the agency business and decision making. This GL is to be used only for consultancy contracts that relate to ICT.
Please refer to www.finance.gov.au/government/procurement/buying-australian-government/contract-characteristics for further detail definition of a consultancy.
For property related consultancy contracts, use GL 48556 Consultants – Property.
For all other consultants use account 42505 Consultancy (excl property).
For any questions relating to consultancies contact the Procurement Service Desk.
Expense	42507	Local Area Coordination (LAC) Contracts	Local Area Coordinator	Partner Contracts	Supplier Expense	Operating Expense	*Finance use only
For Local Area Coordination (LAC) services outsourced to third parties for NDIA scheme planning and implementation activities.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.
Expense	42508	NDIA Early Childhood Early Intervention	Early Childhood Early Intervention	Partner Contracts	Supplier Expense	Operating Expense	*Finance use only
Early Childhood Early Intervention (ECEI) expenses paid to Early Childhood Partners for the provision of ECEI services to eligible children under nine year of age.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.
Expense	42509	NDIA - Exceptional Complex Support Needs Program	Other Contracted Services	Contracted Services Expense	Supplier Expense	Operating Expense	For Exceptional Complex Support Needs Program contracts only.
Please note that the Contracted Services expense category is for organisations (with no associated FTE), whereas the Labour Hire expense category is for individuals (with an associated FTE).
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.
Expense	42510	Audit Fees		MOU Expense	Supplier Expense	Operating Expense	Fees paid to the Australian National Audit Office (ANAO).
Expense	42515	Contracted Social Workers & Occupational Psychologists	Other Contracted Services	Contracted Services Expense	Supplier Expense	Operating Expense	*Finance use only
For expenses relating to Contracted Social Workers & Occupational Psychologists. The Contracted Services expense node is for organisations (with no associated FTE), whereas the Labour Hire expense node is for individuals (with an associated FTE).
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.
Expense	42520	Committee Costs	Meeting Expense	Property & Office Expenses	Supplier Expense	Operating Expense	Costs related to Committees formed to provide consultation with various organisations in relation to key projects. Examples include the Disability Representative and Carer Organisations Forum, feedback and testing of Policy Products and Supported Decision Making discussions.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.
Expense	42530	Contractors - Non IT - EXCLUDING Property	Other Contracted Services	Contracted Services Expense	Supplier Expense	Operating Expense	Contract fees paid to a company or individuals where the invoiced amounts are defined as services rather than hours worked (excludes IT, property, courier and security contractors).

1. For contractors relating to IT services use GL 42535 Contractors - Time and Materials.
2. For contractors relating to Courier services use GL 45005 Freight (including Couriers).
3. For contractors relating to Security Services use GL 42531 Contractors - Security Guards.

The Contracted Services expense node is for organisations (with no associated FTE), whereas the Labour Hire expense node is for individuals (with an associated FTE).

For Labour Hire Workers contractors use GL 42503 Labour Hire Services. | | Expense | 42531 | Contractors - Security Guards | Other Contracted Services | Contracted Services Expense | Supplier Expense | Operating Expense | Building security services should be coded to GL 48559 Building Security Services. The Contracted Services expense node is for organisations (with no associated FTE), whereas the Labour Hire expense node is for individuals (with an associated FTE). Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. |

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Account Type	Cost Element / GL	Cost Element Name	Node Level 4	Node Level 3	Node Level 2	Node Level 1	NDIA CoA Guidance
Expense	42535	Contractors - Time and Materials	Other Contracted Services	Contracted Services Expense	Supplier Expense	Operating Expense	Contract fees paid to company or individuals where the invoiced amounts are defined as services rather than hours worked. IT related services only. Excludes Courier and Security contracts.

1. For contractors relating to Non-IT services use GL 42530 Contactors - Non IT - Excluding Property.
2. For contractors relating to Courier services use GL 45005 Freight (including Couriers).
3. For contractors relating to Security Services use GL 42531 Contractors - Security Guards.

The Contracted Services expense node is for organisations (with no associated FTE), whereas the Labour Hire expense node is for individuals (with an associated FTE).

For Labour Hire Workers use GL 42503 Labour Hire Services. | | Expense | 42539 | ESP Contractors Planning [Blocked] | Other Contracted Services | Contracted Services Expense | Supplier Expense | Operating Expense | CTS = Computer Technology Services This GL is blocked for posting. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | | Expense | 42540 | Contractors - Deliverable Based | Other Contracted Services | Contracted Services Expense | Supplier Expense | Operating Expense | Contract fees paid to contractors, who are not Commonwealth employees, for services rendered. The Contracted Services expense node is for organisations (with no associated FTE), whereas the Labour Hire expense node is for individuals (with an associated FTE). | | Expense | 42541 | Contractors - IT ESP - IT Support (CLSD) | Other Contracted Services | Contracted Services Expense | Supplier Expense | Operating Expense | This GL is blocked for posting. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice ESP = External Service Providers | | Expense | 42543 | Contractors - IT ESP - Management Services | Other Contracted Services | Contracted Services Expense | Supplier Expense | Operating Expense | *Not currently in use Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice ESP = External Service Providers | | Expense | 43002 | Review Travel Allowance | Travel Expense | Travel & Hospitality | Supplier Expense | Operating Expense | *HR use only Review Travel Allowance Account. Refer to the NDIA Finance Policies document on the intranet for further guidance or contact redacted: s47E(d)-certain operations of agencies ndis.gov.au. | | Expense | 43005 | Other International Travel Costs | Travel Expense | Travel & Hospitality | Supplier Expense | Operating Expense | For costs of passports, visas and other international travel costs not covered by any of the other travel GL codes. Refer to the NDIA Finance Policies document on the intranet for further guidance or contact redacted: s47E(d)-certain operations of agencies ndis.gov.au. | | Expense | 43012 | Travel Costs i.e. flight, bus & train fares | Travel Expense | Travel & Hospitality | Supplier Expense | Operating Expense | This GL is used to record all WoAG fares including flight, coach, other land travel, rail and sea travel. This account has an Open Tax Code. Refer to the NDIA Finance Policies document on the intranet for further guidance or contact redacted: s47E(d)-certain operations of agencies ndis.gov.au. | | Expense | 43015 | Non WoAG flight, bus & train fares | Travel Expense | Travel & Hospitality | Supplier Expense | Operating Expense | This GL is used to record all Non-WoAG fares including flight, coach, other land travel, rail and sea travel. This account has an Open Tax Code. Refer to the NDIA Finance Policies document on the intranet for further guidance or contact redacted: s47E(d)-certain operations of agencies ndis.gov.au. | | Expense | 43016 | Accommodation THN - No TA | Travel Expense | Travel & Hospitality | Supplier Expense | Operating Expense | This GL is used for the reimbursement of accommodation whilst travelling where no travel allowance (TA) is provided. THN represents tenant history record. TA stands for Travel Allowance Refer to the NDIA Finance Policies document on the intranet for further guidance or contact redacted: s47E(d)-certain operations of agencies ndis.gov.au. | | Expense | 43017 | Accommodation - Corp Credit Card - non WoAG | Travel Expense | Travel & Hospitality | Supplier Expense | Operating Expense | Accommodation paid by Corporate Credit card to a provider where Travel Management Service (CTM) cannot provide accommodation. Refer to the NDIA Finance Policies document on the intranet for further guidance or contact redacted: s47E(d)-certain operations of agencies ndis.gov.au. | | Expense | 43018 | Non-Com Accommodation Allowance | Miscellaneous Employee Expenses | Other Employee Expense | Workforce Expense | Operating Expense | *Payroll use only Non-Commercial Accommodation Allowance paid to APS staff (No GST). | | Expense | 43020 | Travel Allowance - Advance | Travel Expense | Travel & Hospitality | Supplier Expense | Operating Expense | Payment of Travel Allowance to APS staff for meals, incidentals and accommodation. Refer to the NDIA Finance Policies document on the intranet for further guidance or contact redacted: s47E(d)-certain operations of agencies ndis.gov.au. |

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Account Type	Cost Element / GL	Cost Element Name	Node Level 4	Node Level 3	Node Level 2	Node Level 1	NDIA CoA Guidance
Expense	43021	Travel Allowance - Meals	Travel Expense	Travel & Hospitality	Supplier Expense	Operating Expense	*Finance use only
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice
Expense	43025	Part Day Travel Allowance - Salary	Miscellaneous Employee Expenses	Other Employee Expense	Workforce Expense	Operating Expense	*Payroll use only
Payment of Part Travel Allowance to APS staff..
Refer to the NDIA Finance Policies document on the intranet for further guidance or contact redacted: s47E(d)-certain operations of agencies ndis.gov.au.
Expense	43027	Accommodation AOT - Not Allowance	Travel Expense	Travel & Hospitality	Supplier Expense	Operating Expense	This GL is used to record payments for accommodation services made through the AOT group. This GL does not include travel allowance.
Refer to the NDIA Finance Policies document on the intranet for further guidance or contact redacted: s47E(d)-certain operations of agencies ndis.gov.au.
Expense	43031	Private Vehicle Allowance (PVA) non-standard	Miscellaneous Employee Expenses	Other Employee Expense	Workforce Expense	Operating Expense	Payment of an amount equivalent to airfare/car hire where employee requests to drive their own vehicle and the PVA would NOT exceed the cost of the airfare or hiring a vehicle.
Expense	43032	Private Vehicle Allowance (PVA) standard	Miscellaneous Employee Expenses	Other Employee Expense	Workforce Expense	Operating Expense	*Payroll use only
This GL is used to record the private vehicle allowance to staff where driving their own vehicle results in cheaper option than the cost of airfare or any other methods.
Expense	43051	Vehicle Hire Costs - non Hertz	Travel Expense	Travel & Hospitality	Supplier Expense	Operating Expense	From mid November 2018, Hertz is the car hire company available to the Agency.
Use this GL for any short term vehicle rental not from Hertz.

Note:

1. For vehicle rentals from Hertz use GL 43057;
2. For expenses related to taxis or chauffeur services, use GL 43090 Taxi Fr and chauffeur servs - credit card & reimb (when paid directly) or use GL 43091 Taxi Fares paid by Cabcharge card or e-ticket(s) (when paid by Cabcharge or e-tickets).

Refer to the NDIA Finance Policies document on the intranet for further guidance or contact redacted: s47E(d)-certain operations of agencies ndis.gov.au. | | Expense | 43053 | Vehicle Hire - Thrifty | Travel Expense | Travel & Hospitality | Supplier Expense | Operating Expense | *Do not use. This GL was previously used for short term vehicle hire from Thrifty, but is no longer being used. For any short-term vehicle hire that is not through Hertz, please use GL 43051 Vehicle Hire Costs - non Hertz. | | Expense | 43054 | Car Hire - Other - Travel Acquittal | Travel Expense | Travel & Hospitality | Supplier Expense | Operating Expense | To be used and managed by Services Australia Travel Team. This is against a car hire expense type coded in trips. | | Expense | 43055 | Vehicle hire - Europcar | Travel Expense | Travel & Hospitality | Supplier Expense | Operating Expense | * Do not use This GL was previously used for short term vehicle hire from Europcar but is no longer being used. For any short-term vehicle hire that is not through Hertz, please use GL 43051 Vehicle Hire Costs - non Hertz. | | Expense | 43057 | Vehicle Hire - Hertz | Travel Expense | Travel & Hospitality | Supplier Expense | Operating Expense | This GL covers any vehicle rentals from Hertz and is to be used when not booking hire car rental through CTM.

For short-term vehicle hire that is not through Hertz please use GL 43051 Vehicle Hire Costs - non Hertz.

Refer to the NDIA Finance Policies document on the intranet for further guidance or contact redacted: s47E(d)-certain operations of agencies ndis.gov.au. | | Expense | 43060 | Fleet Vehicles Leasing expenses | Motor Vehicles Expense | Property & Office Expenses | Supplier Expense | Operating Expense | This GL is to be used for fleet vehicle leasing costs, including monthly budgeted registration, fleet program admin fee, fleet management fee, roadside assistance fee, non Comcover insurance premium (not insurance excess) and toll management fee. Note:

1. Short term car rental as part of a business trip should be coded to Vehicles Hire GL accounts (GL 43051 Vehicle Hire Costs - non Hertz or 43057 Vehicle Hire - Hertz).
2. The motor vehicle costs for a SES under Executive Vehicle Scheme (EVS) arrangement should be recorded under GL 43061 - MV Costs for SES under EVS (Open Tax Code). | | Expense | 43061 | MV Costs for SES under EVS (Open Tax Code) | Miscellaneous Employee Expenses | Other Employee Expense | Workforce Expense | Operating Expense | This GL is used to record the lease and running costs for vehicles held by SES employees under an Executive Vehicle Scheme (EVS) arrangement. |

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Account Type	Cost Element / GL	Cost Element Name	Node Level 4	Node Level 3	Node Level 2	Node Level 1	NDIA CoA Guidance
Expense	43070	Fleet Vehicles Running expenses	Motor Vehicles Expense	Property & Office Expenses	Supplier Expense	Operating Expense	Motor Vehicles Running Costs including fuel, maintenance, repairs, tyres, accident damage and insurance excess (For fleet vehicles not covered under Comcover).

Note:

1. For car parking and toll charges use GL 43080 Car parking & Tolls.
2. For Comcover Insurance Excess use GL 46884 Comcover - Insurance.
3. For Other Insurance Excess use GL 43070 Fleet Vehicles Running Expenses. | | Expense | 43080 | Car Parking & Tolls | Travel Expense | Travel & Hospitality | Supplier Expense | Operating Expense | This GL covers short and long term parking fees and toll charges incurred during travel. | | Expense | 43081 | Officer Contribution - Car Parking (S1) | Motor Vehicles Expense | Property & Office Expenses | Supplier Expense | Operating Expense | *Payroll use only This GL covers employee contribution towards car parking benefit provided (NDIA pays for leased parking space, and employees contribute towards the parking benefit). | | Expense | 43090 | Taxi Fr and chauffeur servs – credit card & reimb | Travel Expense | Travel & Hospitality | Supplier Expense | Operating Expense | This GL is used to record the Taxi or Hire cars and Limousines costs which are paid by any methods other than Cabcharge Card and Cabcharge e-ticket(s), travelling as a passenger. Refer to the NDIA Finance Policies document on the intranet for further guidance or contact redacted: s47E(d)-certain operations of agencies ndis.gov.au. | | Expense | 43091 | Taxi Fares paid by Cabcharge card or e-ticket(s) | Travel Expense | Travel & Hospitality | Supplier Expense | Operating Expense | This GL is used to record the taxi, limousines and chauffeur vehicle costs which are paid using Cabcharge card and Cabcharge e-ticket(s), travelling as a passenger. Refer to the NDIA Finance Policies document on the intranet for further guidance or contact redacted: s47E(d)-certain operations of agencies ndis.gov.au. | | Expense | 43092 | Excess Travel Costs | Travel Expense | Travel & Hospitality | Supplier Expense | Operating Expense | Reimbursement for excess travel costs where the travel allowance paid is insufficient to cover reasonable incurred expenses while travelling. Refer to the NDIA Finance Policies document on the intranet for further guidance or contact redacted: s47E(d)-certain operations of agencies ndis.gov.au. | | Expense | 43093 | Ride-Sharing Fares and Service Fees [ passenger ] | Travel Expense | Travel & Hospitality | Supplier Expense | Operating Expense | Costs incurred in relation to ride share services, travelling as a passenger. Refer to the NDIA Finance Policies document on the intranet for further guidance or contact redacted: s47E(d)-certain operations of agencies ndis.gov.au. | | Expense | 43502 | Scanning Devices - Leases & Charges | IT Expense | Supplier Expense | Operating Expense | *CIO Group use only Refer to the Accountable Authority Instructions (AAIs) and Financial Authorisations for appropriate approval delegation. | | Expense | 43505 | Publicity-Area NSO Outreach & Publicity Activities | Communication & Advertising Expense | Supplier Expense | Operating Expense | Costs related to publicity and Area National Service Outreach (NSO) activities. | | Expense | 43510 | Displays / Seminars | Communication & Advertising Expense | Supplier Expense | Operating Expense | Costs of launching or presenting new campaign or product information to the public. | | Expense | 43520 | Printing - Forms | Communication & Advertising Expense | Supplier Expense | Operating Expense | *Do not use - instead use 43522 Printing General. | | Expense | 43521 | Design of Printed Products | Communication & Advertising Expense | Supplier Expense | Operating Expense | Costs incurred in relation to designing printed products & brochures. | | Expense | 43522 | Printing General | Communication & Advertising Expense | Supplier Expense | Operating Expense | Costs incurred in relation to the production and printing of information products, including instructions, reports, manuals, annual reports, marketing material, business cards and artwork. | | Expense | 43523 | Design - General | Communication & Advertising Expense | Supplier Expense | Operating Expense | Design and creative costs associated with producing information products. | | Expense | 43526 | Lease - Multi Functional Devices - Fuji Xerox | IT Expense | Supplier Expense | Operating Expense | *CIO Group use only Refer to the Accountable Authority Instructions (AAIs) and Financial Authorisations for appropriate approval delegation. | | Expense | 43535 | Lease exp-multi-function devices & office printers | IT Expense | Supplier Expense | Operating Expense | *Do not use Lease expenses for multi-function devices, scanners and office printers. Refer to the Accountable Authority Instructions (AAIs) and Financial Authorisations for appropriate approval delegation. | | Expense | 43545 | Advertising - Radio | Communication & Advertising Expense | Supplier Expense | Operating Expense | Radio advertising costs. |

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Account Type	Cost Element / GL	Cost Element Name	Node Level 4	Node Level 3	Node Level 2	Node Level 1	NDIA CoA Guidance
Expense	43550	Advertising - TV	Communication & Advertising Expense	Supplier Expense	Operating Expense	*Finance use only
Advertising - Television.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.
Expense	43555	Advertising - Press	Communication & Advertising Expense	Supplier Expense	Operating Expense	Press advertising costs.
Expense	43560	Advertising - Other	Communication & Advertising Expense	Supplier Expense	Operating Expense	Campaign advertising, including in - cinemas, buses and video and advertising in the Purchasing and Disposals Gazette and newspapers.
Expense	43565	Distribution	Office Expense	Property & Office Expenses	Supplier Expense	Operating Expense	This GL includes distribution cost of information products. For example:

1. Freight and mail house charges;
2. Cost associated with mail house sorting and enveloping;
3. Delivery cost associated with the Form Ordering System; and
4. Warehouse pick and pack costs. | | Expense | 43570 | Translations | Participant Assessment Costs | Supplier Expense | Operating Expense | Costs associated with the translation of printed information products. | | Expense | 43575 | Market Research | Communication & Advertising Expense | Supplier Expense | Operating Expense | Research costs for products or campaigns. | | Expense | 43580 | Media Monitoring | Communication & Advertising Expense | Supplier Expense | Operating Expense | Costs associated with monitoring media responses. | | Expense | 43585 | FOS - Delivery Fees | Office Expense | Property & Office Expenses | Supplier Expense | Operating Expense | *Finance use only Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | | Expense | 43596 | External Printing | Communication & Advertising Expense | Supplier Expense | Operating Expense | Medicare forms & marketing material printed by external parties. | | Expense | 44005 | Consumable Stores and Corporate Stationery | Office Expense | Property & Office Expenses | Supplier Expense | Operating Expense | Purchases include desk accessories, writing instruments, mailing tubes, packing tape, bubble wrap, presentation products and, filing, indexing and storage supplies. Paper, envelopes & toner cartridges are NOT to be included in this GL.
5. For costs relating to paper, use GL 44010 Paper.
6. For costs relating to envelopes, use GL 44020 Envelopes - General Use.
7. For costs relating to toner cartridges, use GL 44035 Consumables items for computer and printing. | | Expense | 44010 | Paper | Office Expense | Property & Office Expenses | Supplier Expense | Operating Expense | Purchase of paper. | | Expense | 44020 | Envelopes - General Use | Office Expense | Property & Office Expenses | Supplier Expense | Operating Expense | Purchase of envelopes. | | Expense | 44035 | Consumables items for computer and printer | IT Expense | Supplier Expense | Operating Expense | Purchase of computer or printer consumables including CDs, disks, tapes, cartridges, toner kits and screen cleaners. | | Expense | 44040 | Storage | Office Expense | Property & Office Expenses | Supplier Expense | Operating Expense | Removal and storage fees for furniture, stores and office machines. | | Expense | 44050 | Archive - Storage | Office Expense | Property & Office Expenses | Supplier Expense | Operating Expense | Fees for archive storage. | | Expense | 44051 | Archive - Boxes | Office Expense | Property & Office Expenses | Supplier Expense | Operating Expense | Fees for archiving boxes. | | Expense | 44053 | Archive - Lodgement | Office Expense | Property & Office Expenses | Supplier Expense | Operating Expense | Fees for archive lodgement. | | Expense | 44054 | Archive/Record Destruction | Office Expense | Property & Office Expenses | Supplier Expense | Operating Expense | Fees for archive/record destruction. | | Expense | 44060 | Copyright Levies | Communication & Advertising Expense | Supplier Expense | Operating Expense | *Finance use only Copyright Levies. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | | Expense | 44061 | Photocopier Maintenance & Other | IT Expense | Supplier Expense | Operating Expense | Costs related to photocopier maintenance and repairs Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | | Expense | 44062 | Office Equipment Hire | Office Equipment Expense | Property & Office Expenses | Supplier Expense | Operating Expense | Short term hire of office equipment such as lite-pros, video equipment associated with provision of courses and training programs etc. | | Expense | 44063 | Office Services | Office Expense | Property & Office Expenses | Supplier Expense | Operating Expense | For minor expenses such as door-stoppers, canisters, waste disposal, etc. |

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Account Type	Cost Element / GL	Cost Element Name	Node Level 4	Node Level 3	Node Level 2	Node Level 1	NDIA CoA Guidance
Expense	44065	Sponsorship	Office Expense	Property & Office Expenses	Supplier Expense	Operating Expense	This GL is used for:

• Sponsorships/grants to organisations and individuals.
• Corporate gifts for overseas delegations.

This GL is not to be used for Staff related items. | | Expense | 44066 | Gifts | Office Expense | Property & Office Expenses | Supplier Expense | Operating Expense | Refer to the Accountable Authority Instructions (AAIs) and Financial Authorisations for appropriate approval delegation. Refer to the NDIA Finance Policies - Gifts, Hospitality and Sponsorship for further guidance. | | Expense | 44125 | Minor Computer Equipment - Purchases <$xxxx | IT Expense | Supplier Expense | Operating Expense | *CIO Group use only Minor computer equipment includes:

• Purchase of software with individual licences or computer components and associated services.
• Purchase of computer equipment (network), such as scanners and printers.
• Cabling, connectors and installation, line conditioners and power measuring equipment.

The following costs should not be included in this account:

1. All computing devices (including laptop computers, desktop computers, tablets and mobile phones) and items that fall into the category of portable and attractive assets (use GL 44135 Low Value Portable & Attractive Assets <$xxx)
2. Software and data cards (use GL 44136 Other Low Value Item Purchases <$2,000).
3. Toner Kits are not to be included here (use GL 44035 Consumables items for computer and printer). | | Expense | 44135 | Low Value Portable & Attractive Assets <$xxxx | Office Equipment Expense | Property & Office Expenses | Supplier Expense | Operating Expense | Refers to those items below the capitalisation threshold (refer to asset policies to determine asset thresholds) whose nature make them more susceptible to theft or loss, and are therefore required to be accounted for via control mechanisms. These may include mobile phones, iPads, laptops, USB and overhead projectors. Refer to the Accountable Authority Instructions (AAIs) and Financial Authorisations for appropriate approval delegation. | | Expense | 44136 | Other Low Value Item Purchases <$2000 | IT Expense | Supplier Expense | Operating Expense | Low value items not included in definitions for any other cost element including software and data cards. Refer to the Accountable Authority Instructions (AAIs) and Financial Authorisations for appropriate approval delegation. | | Expense | 44137 | Asset Management / disposal expenses | Office Equipment Expense | Property & Office Expenses | Supplier Expense | Operating Expense | *Finance use only Cost related to the disposal of assets (e.g. boxes and labels related to asset management and disposals). Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | | Expense | 44145 | Aust Govt Credit Card Expense Clrg Account | | Other Expense | Supplier Expense | Operating Expense | This GL is use to recognise accrual expenses not recognised at the end of the reporting period because they are unacquitted. In general, at the period end, debit the accrued unacquitted credit card transactions to this account and credited GL 20620 Credit Card Clearing, using AC document type. | | Expense | 44185 | Books periodicals journals newspapers subscriptions | Communication & Advertising Expense | Supplier Expense | Operating Expense | Purchase of books (technical and non technical), videos, periodicals, journals, newspapers and subscriptions. Includes Foxtel subscriptions. | | Expense | 44190 | Online Library Information Service | Communication & Advertising Expense | Supplier Expense | Operating Expense | Purchase of electronic library information services. | | Expense | 44205 | Gazettes | Communication & Advertising Expense | Supplier Expense | Operating Expense | Purchase of Commonwealth Gazettes. | | Expense | 44210 | Airline Lounge Membership | Travel Expense | Travel & Hospitality | Supplier Expense | Operating Expense | Membership fee for Airline Lounge. Refer to the NDIA Finance Policies document on the intranet for further guidance or contact redacted: s47E(d)-certain operations of agencies ndis.gov.au. | | Expense | 44220 | Armoured Car [Blocked] | Office Expense | Property & Office Expenses | Supplier Expense | Operating Expense | This GL is blocked for posting. | | Expense | 45005 | Freight (including Couriers) | Office Expense | Property & Office Expenses | Supplier Expense | Operating Expense | Freight and courier costs incurred for air, road or rail. Includes freight costs for file movements between sites as well as RMU (archives). |

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Account Type	Cost Element / GL	Cost Element Name	Node Level 4	Node Level 3	Node Level 2	Node Level 1	NDIA CoA Guidance
Expense	45007	Pick & Pack Charges - Leigh Mardon	Office Expense	Property & Office Expenses	Supplier Expense	Operating Expense	*Finance use only
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice
Expense	45010	Postage	Office Expense	Property & Office Expenses	Supplier Expense	Operating Expense	Postage including Site postage, toll clear & lodge charges. Does not include card production (business cards provided), these charges can be allocated to account 43522 - Printing General.
Expense	45020	Customer Communication Non Postage	Communication & Advertising Expense	Supplier Expense	Operating Expense	*Do not use - instead use 43565 - Distribution.
Expense	45025	Lease - Data Communications - Recurring Lease/Carriage	IT Expense	Supplier Expense	Operating Expense	*CIO Group use only
Costs associated with the lease of telecommunication data lines.
Refer to the Accountable Authority Instructions (AAIs) and Financial Authorisations for appropriate approval delegation.
Expense	45026	Data Communications - Carriage	IT Expense	Supplier Expense	Operating Expense	*CIO Group use only
Costs associated with the setup and ongoing usage of telecommunication data lines - excluding lease.
Refer to the Accountable Authority Instructions (AAIs) and Financial Authorisations for appropriate approval delegation.
Expense	45030	Official Telephones and Semi Official Telephones	IT Expense	Supplier Expense	Operating Expense	*CIO Group use only
Costs and reimbursement of official and semi official telephones, including monthly internet access fees.
Refer to the Accountable Authority Instructions (AAIs) and Financial Authorisations for appropriate approval delegation.
Expense	45031	Official & Semi Official Telephones (P1 tax code)	IT Expense	Supplier Expense	Operating Expense	*CIO Group use only
Costs and reimbursement of official and semi official telephones, including monthly internet access fees (inc GST).
Refer to the Accountable Authority Instructions (AAIs) and Financial Authorisations for appropriate approval delegation.
Expense	45035	Mobile Phones	IT Expense	Supplier Expense	Operating Expense	*CIO Group use only
All costs relating to mobile phones, including call, rental, repair and installation of mobile phones except purchase.
Purchase of mobile phones should be included in GL 44135 Low Value Portable & Attractive Assets <$xxxx.
Refer to the Accountable Authority Instructions (AAIs) and Financial Authorisations for appropriate approval delegation.
Expense	45036	Mobile Phones (P1 tax code)	IT Expense	Supplier Expense	Operating Expense	*CIO Group use only
Reimbursements of costs associated with mobile phones (inc GST).
Refer to the Accountable Authority Instructions (AAIs) and Financial Authorisations for appropriate approval delegation.
Expense	45040	1300 and 1800 Line Call Costs	MOU Expense	Supplier Expense	Operating Expense	Call costs For 1300 and 1800 services
Expense	45045	Internet Communications - Recurring Lease/Carriage	IT Expense	Supplier Expense	Operating Expense	*CIO Group use only
Costs associated with the setup, lease and ongoing usage of internet data lines
Refer to the Accountable Authority Instructions (AAIs) and Financial Authorisations for appropriate approval delegation.
Expense	45060	Telephone - Call Charges	IT Expense	Supplier Expense	Operating Expense	Telephone call charges.
Expense	45065	Telephone Costs - Managed Voice Systems	IT Expense	Supplier Expense	Operating Expense	*CIO Group use only
Costs associated with NEC Contract (NDIA), MVS, Repairs and Maintenance to Fax & Pagers.
Refer to the Accountable Authority Instructions (AAIs) and Financial Authorisations for appropriate approval delegation.
Expense	45075	Satellite related communication costs	IT Expense	Supplier Expense	Operating Expense	*CIO Group use only
This GL includes communication cost relating to satellite. For example

1. Hire of satellite transmission time;
2. Costs associated with satellite fibre optic links;
3. Booking and network operation fees; and
4. Costs associated with the installation, relocation and upgrade of satellite receiver equipment. Refer to the Accountable Authority Instructions (AAIs) and Financial Authorisations for appropriate approval delegation. | | Expense | 45085 | Satellite Network Management Fees | Communication & Advertising Expense | Supplier Expense | Operating Expense | Use GL 45075 Satellite related communication costs. |

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Account Type	Cost Element / GL	Cost Element Name	Node Level 4	Node Level 3	Node Level 2	Node Level 1	NDIA CoA Guidance
Expense	45090	Video and TV Production Support	Communication & Advertising Expense	Supplier Expense	Operating Expense	This GL covers expense for all the separate parts to a shoot (e.g. Actors and presenters, stage equipment, file footage, equipment hire and audio and video tapes.)
Expense	45095	Video&TV Production cost for both Support and Crew	Communication & Advertising Expense	Supplier Expense	Operating Expense	This GL is used where the Agency hires an external crew to do a shoot. (e.g. Production crew for video and satellite programs).
Expense	45100	Satellite NWork Instal and Service Costs	IT Expense	Supplier Expense	Operating Expense	*Do not use - instead use GL 45075 - Satellite related communication costs.
Expense	45115	Video Conferencing Costs	IT Expense	Supplier Expense	Operating Expense	*CIO Group use only
All costs associated with Video Conferencing.
Refer to the Accountable Authority Instructions (AAIs) and Financial Authorisations for appropriate approval delegation.
Expense	46001	Legal Services Planning	Legal Expense	Supplier Expense	Operating Expense	*Finance use only
Legal Services Planning.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice
Expense	46010	Act of Grace Payments	Other Expense	Supplier Expense	Operating Expense	*Legal use only
Where Social Security legislation produces an “anomalous or inequitable result”, a Discretionary/Act of Grace payment may be made.
Contact the Legal Services for more information at redacted: s47E(d)-certain operations of agencies ndis.gov.au.
Expense	46050	HR Compensation - Sect 73(PSA)	Legal Expense	Supplier Expense	Operating Expense	*Legal use only
Miscellaneous employee payments in special circumstances.
Contact Legal Services for more information at redacted: s47E(d)-certain operations of agencies ndis.gov.au.
Expense	46101	Professional Fees - paid to AGS	Legal Expense	Supplier Expense	Operating Expense	*Legal use only
Legal services procured from AGS using the WoAG Legal Services Panel.
Contact Legal Services for more information at redacted: s47E(d)-certain operations of agencies ndis.gov.au.
Expense	46102	Professional Fees - Other than AGS	Legal Expense	Supplier Expense	Operating Expense	*Legal use only
Legal services procured from legal services providers (not AGS) using the WoAG Legal Services Panel.
Contact Legal Services for more information at redacted: s47E(d)-certain operations of agencies ndis.gov.au.
Expense	46103	Legal Labour hire Professional Fees	Labour Hire Services Expense	Workforce Expense	Operating Expense	*Legal use only
Contact Legal Services for more information at redacted: s47E(d)-certain operations of agencies ndis.gov.au
Legal contractors (secondees) procured from legal services providers using the WoAG Legal Services Panel.
The Contracted Services expense node is for organisations (with no associated FTE), whereas the Labour Hire expense node is for individuals (with an associated FTE).
Expense	46104	Counsel - Litigation	Legal Expense	Supplier Expense	Operating Expense	*Legal use only
Counsel services procured for Administrative Appeals Tribunal (AAT) matters using the Legal Services Directions 2017.
Contact Legal Services for more information at redacted: s47E(d)-certain operations of agencies ndis.gov.au.
Expense	46107	Solicitors - Other Legal & General Law	Legal Expense	Supplier Expense	Operating Expense	*Legal use only
Solicitor services (advice) procured using the WoAG Legal Services Panel.
Contact Legal Services for more information at redacted: s47E(d)-certain operations of agencies ndis.gov.au.
Expense	46111	Counsel Fees	Legal Expense	Supplier Expense	Operating Expense	*Legal use only
Counsel services procured using the Legal Services Directions 2017.
Contact Legal Services for more information at redacted: s47E(d)-certain operations of agencies ndis.gov.au.
Expense	46122	Other Legal Disbursements	Legal Expense	Supplier Expense	Operating Expense	*Legal use only
Legal disbursements incurred by the Agency including matter management software and legal online resources.
Contact Legal Services for more information at redacted: s47E(d)-certain operations of agencies ndis.gov.au.
Expense	46130	Settlement of Costs	Legal Expense	Supplier Expense	Operating Expense	*Legal use only
Legal costs associated with Court decisions.
Contact Legal Services for more information at redacted: s47E(d)-certain operations of agencies ndis.gov.au.
Expense	46131	Witness Costs	Legal Expense	Supplier Expense	Operating Expense	*Legal use only
Legal costs associated with witnesses for Administrative Appeals Tribunal (AAT) matters and/or other Court matters
Contact Legal Services for more information at redacted: s47E(d)-certain operations of agencies ndis.gov.au.
Expense	46132	Witness Costs - Other Parties - see text	Legal Expense	Supplier Expense	Operating Expense	*Do not use
*Legal use only
Contact Legal Services for more information at redacted: s47E(d)-certain operations of agencies ndis.gov.au.
Expense	46140	Privacy Compensation - Legal Liability	Legal Expense	Supplier Expense	Operating Expense	*Do not use
Expense	46150	HR Compensation - Legal Liability	Legal Expense	Supplier Expense	Operating Expense	*Legal use only
Comcover premiums incurred by the Agency and funded from a central Finance cost centre.
Contact Legal Services for more information at redacted: s47E(d)-certain operations of agencies ndis.gov.au.

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Account Type	Cost Element / GL	Cost Element Name	Node Level 4	Node Level 3	Node Level 2	Node Level 1	NDIA CoA Guidance
Expense	46802	Comcare Premium		Insurance Expense	Insurance & Finance	Supplier Expense	Operating Expense
Expense	46803	Comsuper Administration Fees		Finance Expense	Insurance & Finance	Supplier Expense	Operating Expense
Expense	46805	Bank Fees and Bank Charges (RBA)		Finance Expense	Insurance & Finance	Supplier Expense	Operating Expense
Expense	46815	Purchasing Card Fees		Finance Expense	Insurance & Finance	Supplier Expense	Operating Expense
Expense	46850	Interest Expense/ Late Payment Fees		Finance Expense	Insurance & Finance	Supplier Expense	Operating Expense
Expense	46865	Small Amounts Written-Off		Finance Expense	Insurance & Finance	Supplier Expense	Operating Expense
Expense	46880	Foreign Currency Exchange variations			Other Expense	Supplier Expense	Operating Expense
To account for any losses incurred due to foreign currency exchange fluctuations.
Expense	46884	Comcover - Insurance		Insurance Expense	Insurance & Finance	Supplier Expense	Operating Expense
Expense	46885	Make Good Borrowing Cost		Finance Expense	Insurance & Finance	Supplier Expense	Operating Expense
Expense	46891	ROU-Interest paid-Leased Building		Finance Expense	Insurance & Finance	Supplier Expense	Operating Expense
To record interest paid on Right of Use (ROU) Leased buildings.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice
Expense	46893	ROU-Interest paid-Leased Motor Vehicles		Finance Expense	Insurance & Finance	Supplier Expense	Operating Expense
To record interest paid on Right of Use (ROU) Leased Motor Vehicles.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice
Expense	46904	Depreciation - Buildings - on freehold land	Depreciation & Amortisation Expense	Property & Office Expenses	Supplier Expense	Operating Expense	To record depreciation on buildings on freehold land.
Expense	46908	Depreciation - Leasehold Improvements	Depreciation & Amortisation Expense	Property & Office Expenses	Supplier Expense	Operating Expense	To record depreciation on leasehold improvements.
Expense	46912	Depreciation - Furniture & Fittings	Depreciation & Amortisation Expense	Property & Office Expenses	Supplier Expense	Operating Expense	To record depreciation on furniture & fittings.
Expense	46914	Depreciation - Plant and Equipment - general	Depreciation & Amortisation Expense	Property & Office Expenses	Supplier Expense	Operating Expense	To record depreciation on plant and equipment (general).
Expense	46916	Depreciation - Audiovisual, Office & Comms Equipm	Depreciation & Amortisation Expense	Property & Office Expenses	Supplier Expense	Operating Expense	To record depreciation on audiovisual, office & comms equipment.
Expense	46918	Depreciation - Desktop Personal Computers	Depreciation & Amortisation Expense	Property & Office Expenses	Supplier Expense	Operating Expense	To record depreciation on desktop personal computers.
Expense	46920	Depreciation - ICT Monitors	Depreciation & Amortisation Expense	Property & Office Expenses	Supplier Expense	Operating Expense	To record depreciation on ICT monitors.
Expense	46922	Depreciation - Laptops and Mobile Devices	Depreciation & Amortisation Expense	Property & Office Expenses	Supplier Expense	Operating Expense	To record depreciation on laptops and mobile devices.
Expense	46924	Depreciation - Printers	Depreciation & Amortisation Expense	Property & Office Expenses	Supplier Expense	Operating Expense	To record depreciation on printers.
Expense	46928	Depreciation - Connectivity (Data Comms)	Depreciation & Amortisation Expense	Property & Office Expenses	Supplier Expense	Operating Expense	To record depreciation on connectivity (data comms).
Expense	46942	Purchased Soft (Other) Amortisation Expense	Depreciation & Amortisation Expense	Property & Office Expenses	Supplier Expense	Operating Expense	Expense GL for amortisation relating to assets held as Other Purchased Software (not mainframe software).
Expense	46950	Internally Developed Software Amortisation Expense	Depreciation & Amortisation Expense	Property & Office Expenses	Supplier Expense	Operating Expense	Expense GL for amortisation relating to assets held as Internally Developed Software.

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Account Type	Cost Element / GL	Cost Element Name	Node Level 4	Node Level 3	Node Level 2	Node Level 1	NDIA CoA Guidance
Expense	46962	ROU - Depreciation - Leased Building	Depreciation ROU	Property & Office Expenses	Supplier Expense	Operating Expense	*Finance use only
To record depreciation on Right of Use (ROU) Leased Buildings.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice
Expense	46966	ROU-Depreciation-Leased Motor Vehicles	Depreciation ROU	Property & Office Expenses	Supplier Expense	Operating Expense	Depreciation on Right of Use (ROU) motor vehicles
Expense	47230	Hardware Maintenance - General Computing		IT Expense	Supplier Expense	Operating Expense	Preventative and remedial services that repair, upgrade and optimise hardware.
Expense	47240	Lease - Software Licences - Mainframe		IT Expense	Supplier Expense	Operating Expense	*CIO Group use only
Licensing of software applications that reside on a mainframe environment
Refer to the Accountable Authority Instructions (AAIs) and Financial Authorisations for appropriate approval delegation.
Expense	47241	Software Maintenance - Mainframe		IT Expense	Supplier Expense	Operating Expense	*CIO Group use only
Maintenance of software applications that reside on a mainframe environment.
Refer to the Accountable Authority Instructions (AAIs) and Financial Authorisations for appropriate approval delegation.
Expense	47245	Lease - Software Licence - End User		IT Expense	Supplier Expense	Operating Expense	*CIO Group use only
Licensing of software PC based applications.
Refer to the Accountable Authority Instructions (AAIs) and Financial Authorisations for appropriate approval delegation.
Expense	47246	Software Maintenance - End User		IT Expense	Supplier Expense	Operating Expense	*CIO Group use only
Maintenance of software PC based applications.
Refer to the Accountable Authority Instructions (AAIs) and Financial Authorisations for appropriate approval delegation.
Expense	47255	ICT Computing Hardware		IT Expense	Supplier Expense	Operating Expense	*CIO Group use only
This GL is used to record ICT computing hardware as operating expenses, i.e. doesn’t meet the capitalisation requirement.
Expense	47260	Software as a Service (SaaS - Cloud)		IT Expense	Supplier Expense	Operating Expense	*CIO Group use only
Software accessed online via a subscriptions and installed on individual computers.
Refer to the Accountable Authority Instructions (AAIs) and Financial Authorisations for appropriate approval delegation.
Expense	47261	Platform as a Service (PaaS - Cloud)		IT Expense	Supplier Expense	Operating Expense	*CIO Group use only
Computing Platform that is delivered as an integrated solution through an internet connection.
Refer to the Accountable Authority Instructions (AAIs) and Financial Authorisations for appropriate approval delegation.
Expense	47262	Infrastructure as a Service ( iaaS - Cloud)		IT Expense	Supplier Expense	Operating Expense	*CIO Group use only
Infrastructure provisioned and managed over the Internet.
Refer to the Accountable Authority Instructions (AAIs) and Financial Authorisations for appropriate approval delegation.
Expense	47310	Community Agents Program (CAP)		Other Expense	Supplier Expense	Operating Expense	Fees paid to a company or organisation to provide assistance to community groups on Agency services under the Community Agents Program.
Expense	47313	SCO Superannuation	Superannuation Expense	Employee Expense	Workforce Expense	Operating Expense	This GL is blocked for posting
*Finance use only
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice
Expense	47314	Superannuation for contractors/consultants	Superannuation Expense	Employee Expense	Workforce Expense	Operating Expense	This account includes Superannuation Guarantee Contribution payments made for independent contractors & consultants. For example, compulsory superannuation payments made to Migrant Interpreters and External decision makers (previously called Senior Case Officer).
Expense	47316	Migrant Interpreter & Translator		Participant Assessment Costs	Supplier Expense	Operating Expense	Fees paid for Migrant Interpreter and Translator services, excluding aboriginal interpreter services.
Note: For aboriginal interpreter services use GL 47320 Indigenous Interpreter.
Expense	47318	Migrant Translator		Participant Assessment Costs	Supplier Expense	Operating Expense	*Do not use
Instead of using this GL use GL 47316 Migrant Interpreter & Translator
Expense	47320	Indigenous Interpreter		Participant Assessment Costs	Supplier Expense	Operating Expense	Fees paid for Aboriginal Interpreter services.
Expense	47322	Blind and deaf interpreter services		Participant Assessment Costs	Supplier Expense	Operating Expense	This GL represents the expenses incurred for the provision of interpreter and translator services for Blind and Deaf participants. For costs associated with providing blind and interpreting services for NDIS staff please use GL 47325 Live Captioning & Interpreting Services for Staff.

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Account Type	Cost Element / GL	Cost Element Name	Node Level 4	Node Level 3	Node Level 2	Node Level 1	NDIA CoA Guidance
Expense	47324	Other Translator		Participant Assessment Costs	Supplier Expense	Operating Expense	*Finance use only
For costs related to usage of translating services that cannot be coded to the following GLs:

• GL 47316 Migrant Interpreter & Translator
• GL 47320 Indigenous Interpreter
• GL 47322 Blind and Deaf Interpreter Services
• GL 47325 Live Captioning & Interpreting Services for Staff. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice | | Expense | 47325 | Live Captioning & Interpreting Services for Staff | | Other Expense | Supplier Expense | Operating Expense | This GL is used for costs associated with providing blind and interpreting services to NDIS staff. For blind and interpreting services provided to customers/participants please use GL 47322 Blind and Deaf Interpreter Services. | | Expense | 47350 | Core - Daily Activities | | | Cash Expense | Scheme Expense | *Finance use only Scheme expenses related to core funding for Daily Activities. This support category relates to assisting with or supervising personal tasks of daily life to enable the participant to live as autonomously as possible. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice | | Expense | 47351 | Core - Community | | | Cash Expense | Scheme Expense | *Finance use only Scheme expenses related to core funding for assistance with Social and Community Participation. This support category relates to assisting with or supervising a participant to engage in community, social, recreational or economic activities. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice | | Expense | 47352 | Capital - Home Modifications | | | Cash Expense | Scheme Expense | *Finance use only Scheme expenses related to capital funding for Home Modifications. This support category includes Home Modifications and Specialist Disability Accommodation (SDA) supports. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice | | Expense | 47353 | Capital - Assistive Technology | | | Cash Expense | Scheme Expense | *Finance use only Scheme expenses related to capital funding for Assistive Technology. This support category includes all aids or equipment supports that assist participants to live independently or assist a carer to support the participant. It also includes related delivery, set-up and some training support items. Usually, providing independent advice, guidance, trials, set-up and training (not bundled with the sale of an item) is funded through a capacity building support. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice | | Expense | 47354 | Capacity Building - Support Coordination | | | Cash Expense | Scheme Expense | *Finance use only Scheme expenses related to capacity building funding for Support Coordination. The supports in this support category strengthen a participant’s ability to design and then build their supports with an emphasis on linking to broader systems of support. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice | | Expense | 47355 | Core - Transport | | | Cash Expense | Scheme Expense | *Finance use only Scheme expenses related to core funding for Transport. Transport enables participants to access disability supports outside their home, and to achieve the goals in their plan. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice | | Expense | 47356 | Core - Consumables | | | Cash Expense | Scheme Expense | *Finance use only Scheme expenses related to core funding for Consumables. Consumables are a support category available to assist participants with purchasing everyday use items. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice | | Expense | 47357 | Capacity Building - Independence | | | Cash Expense | Scheme Expense | *Finance use only Scheme expenses related to capacity building funding for Independence (improved daily living). This support category includes assessment supports, training supports, strategy development supports, and therapeutic supports (including Early Childhood Supports) to assist the development of, or to increase, a participant’s skills and their capacity for independence and community participation. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice |

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Account Type	Cost Element / GL	Cost Element Name	Node Level 4	Node Level 3	Node Level 2	Node Level 1	NDIA CoA Guidance
Expense	47358	Capacity Building - Social and Civic			Cash Expense	Scheme Expense	*Finance use only
Scheme expenses related to capacity building funding for Social and Civic Participation. The supports in this support category allow participants to take part in skills-based learning to develop independence in accessing the community.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice
Expense	47359	Capacity Building - Lifelong Learning			Cash Expense	Scheme Expense	*Finance use only
Scheme expenses related to capacity building funding for Lifelong Learning. This support category is for provision of skills training, advice, assistance with arrangements and orientation to assist a participant moving from school to further education.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice
Expense	47360	Capacity Building - Employment			Cash Expense	Scheme Expense	*Finance use only
Scheme expenses related to capacity building funding for Employment. The supports in this support category help participants to find and keep employment.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice
Expense	47361	Capacity Building - Home Living			Cash Expense	Scheme Expense	*Finance use only
Scheme expenses related to capacity building funding for Home Living. The supports in this support category help participants to increase their ability to obtain and retain appropriate accommodation.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice
Expense	47362	Capacity Building - Choice and Control			Cash Expense	Scheme Expense	*Finance use only
Scheme expenses related to capacity building funding for Choice and Control. The supports in this support category help participants with the management of their plans.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice
Expense	47363	Capacity Building - Relationships			Cash Expense	Scheme Expense	*Finance use only
Scheme expenses related to capacity building funding for Relationships. This support category is for the provision of specialised assessment where a participant may have complex or unclear needs, requiring long term or intensive supports to address behaviours of concern.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice
Expense	47364	Capacity Building - Health and Wellbeing			Cash Expense	Scheme Expense	*Finance use only
Scheme expenses related to capacity building funding for Health and Wellbeing.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice
Expense	47365	Core - Home and Living			Cash Expense	Scheme Expense	*Finance use only
Scheme expenses relating to core funding for Home & Living.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice
Expense	47366	Capital - Specialist Disability Accommodation			Capital Expense	Scheme Expense	*Finance use only
Capital expenses relating to Specialist Disability Accommodation.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice
Expense	47367	Core - Recurring Transport			Cash Expense	Scheme Expense	*Finance use only
Scheme expenses related to core funding for Recurring Transport.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice
Expense	47370	ATHM Assessment Payment			Cash Expense	Scheme Expense	*Finance use only
To record assessment payments relating to Assistive Technology & Home Modifications (ATHM).
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice
Expense	47375	Participant Plan In-Kind Expense			In Kind Expense	Scheme Expense	*Finance use only
To record Participant Plan Expenses for services that jurisdictions continue to fund or deliver to Scheme participants under an existing underlying program that are the equivalent of the supports that will be provided under the Scheme moving forward. These are termed in-kind expenses as the jurisdictions, not the Agency, funds these services with the jurisdictions receiving an offset for the agreed value of these supports in their quarterly contributions based on agreed values per the bilateral agreements.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice
Expense	47376	Participant Plan Provision and Accrual Movement		Scheme Provision & Accrual Movement	Scheme Expense	*Finance use only
To account for movement or changes in the Participant Plan Provision.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice

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Account Type	Cost Element / GL	Cost Element Name	Node Level 4	Node Level 3	Node Level 2	Node Level 1	NDIA CoA Guidance
Expense	47380	COVID-19 Responses			Cash Expense	Scheme Expense	*Finance use only
Participant Plan expenses incurred as a result of emergency payments made to providers in response to the Covid-19 pandemic.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice
Expense	47381	Interpret & Translating Services - Participant Engagement			Cash Expense	Scheme Expense	This GL records the expenses incurred for the provision of interpreter and translator services in relation to scheme participants.
Expense	47501	Job Capacity Assessments/Account		Other Expense	Supplier Expense	Operating Expense	Job Capacity Assessment (JCA) expenses including payments to third party providers.
Expense	47510	Service Charges - Government		MOU Expense	Supplier Expense	Operating Expense	Charges for services such as the provision of land title searches, Birth Deaths and Marriages, vehicle and name searches, licence searches, registration searches provided by other Commonwealth Government Departments.
Expense	47515	Service Charges - Other		Other Expense	Supplier Expense	Operating Expense	Charges for services such as credit reference searches, online database services, lawpoint services provided by non Commonwealth Government organisations.
Expense	47524	Work Capacity Assessments		Other Expense	Supplier Expense	Operating Expense	Contact your redacted: s47E(d)-certain operations of agencies ndis.gov.au and Finance Business Partner at Finance.BusinssPartnering@ndis.gov.au for further guidance relating to this GL code.
Expense	47525	Medical Assessment related expense		Participant Assessment Costs	Supplier Expense	Operating Expense	This GL is to be used for Medical Assessment related expenses including:

1. All participants medical accounts and purchase & laundering of Chief Medical Officer (CMO) examination room bed linen;
2. Participant accommodation and travel costs to attend medical examinations;
3. Specialist medical assessments costs for participants. Contact your redacted: s47E(d)-certain operations of agencies ndis.gov.au for further guidance relating to this GL code. | | Expense | 47528 | Reimbursement of Customer Expenses | | Participant Assessment Costs | Supplier Expense | Operating Expense | This GL represents reimbursement of participant expenses. For example, travel cost relating to attendance at Participant Research Events or reimburse the fares to participants who required to attend interviews and the Social Worker participant fare reimbursement. | | Expense | 47533 | Community Connector Management Fees | Connectors Contracts Expense | Contracted Services Expense | Supplier Expense | Operating Expense | This GL covers the costs of Remote Community Connectors, Early Childhood Services Torres and Cape Hospital Health Service (TCHHS) and Aboriginal Disability Liaison Officer (ADLO) contracts. The Contracted Services expense node is for organisations (with no associated FTE), whereas the Labour Hire expense node is for individuals (with an associated FTE). | | Expense | 47540 | SCO Case Payments - HR postings only | Salaries & Wages Expense | Employee Expense | Workforce Expense | Operating Expense | *HR use only To record payments to Senior Case Officers. This GL is used for daily fee payments to Part Time Office Holders (PTOH) – which are made by Payroll. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice | | Expense | 47550 | Assessment Services Test Kits/Materials | | Other Expense | Supplier Expense | Operating Expense | Purchase of IQ tests and occupational Psychologist Services. | | Expense | 47555 | Debt Recovery Expenses | Office Expense | Property & Office Expenses | Supplier Expense | Operating Expense | Expenses associated with debt recovery, i.e. payment of mercantile agents and Post Office commissions, repayment card costs. | | Expense | 47560 | Management Expenses | | Participant Assessment Costs | Supplier Expense | Operating Expense | This GL is blocked for posting. Management fees for EDS - Print Management and ATO Individual Non Business (INB) Lodgement Enforcement. The latter involves costs payable to the ATO in relation to lodgement enforcement actions undertaken by the ATO. For the Child Support Program only. Product category is: Community/Social Svc (93140000) | | Grant | 47570 | Grant Payments - Other [CLSD] | | | | Grant Expense | This GL is blocked for posting. Historical data available for reporting. | | Grant | 47571 | Grant Payments - Queensland [CLSD] | | | | Grant Expense | This GL is blocked for posting. Historical data available for reporting. | | Grant | 47572 | Grant Payments - Northern Territory [CLSD] | | | | Grant Expense | This GL is blocked for posting. Historical data available for reporting. | | Grant | 47573 | Grant Payments - Western Australia [CLSD] | | | | Grant Expense | This GL is blocked for posting. Historical data available for reporting. | | Grant | 47574 | Grant Payments - South Australia [CLSD] | | | | Grant Expense | This GL is blocked for posting. Historical data available for reporting. |

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Account Type	Cost Element / GL	Cost Element Name	Node Level 4	Node Level 3	Node Level 2	Node Level 1	NDIA CoA Guidance
Expense	47575	Grant Payments - Victoria [CLSD]				Grant Expense	This GL is blocked for posting. Historical data available for reporting.
Expense	47576	Grant Payments - Tasmania [CLSD]				Grant Expense	This GL is blocked for posting. Historical data available for reporting.
Expense	47577	Grant Payments-Australian Capital Territory [CLSD]				Grant Expense	This GL is blocked for posting. Historical data available for reporting.
Expense	47578	Grant Payments - New South Wales [CLSD]				Grant Expense	This GL is blocked for posting. Historical data available for reporting.
Expense	47579	*Grants to Local Area Coordinators [CLSD]	Local Area Coordinator	Partner Contracts	Supplier Expense	Operating Expense	This GL is blocked for posting Historical data available for reporting (grant expenses to Local Area Coordination). Please use GL 42507 Local Area Coordination (LAC) Contracts.
Expense	47581	Scheme Grant Payments			Grant Expense	Scheme Expense	*Finance use only
Home and Living grant payments.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.
Expense	48020	POE Capital - Other Fitout Items	Property Expense	Property & Office Expenses	Supplier Expense	Operating Expense	*Finance use only
Post Occupancy Evaluation (POE) Capital Other Fitout Items.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.
Expense	48226	Revaluation Decrement - Property, Plant and Equip	Depreciation & Amortisation Expense	Property & Office Expenses	Supplier Expense	Operating Expense	*Finance use only
To record Revaluation decrements in relation to Property Plant and Equipment.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.
Expense	48272	ROU-Gain/Loss early termination-Leased Buildings	Property Expense	Property & Office Expenses	Supplier Expense	Operating Expense	*Finance use only
To account for the gain/loss incurred upon early termination of Right of Use (ROU) Building leases.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.
Expense	48274	ROU-Gain/Loss early termination-Leased Motor Vehicle	Motor Vehicles Expense	Property & Office Expenses	Supplier Expense	Operating Expense	*Finance use only
To account for the gain/loss incurred upon early termination of Right of Use (ROU) Fleet (Motor vehicles) leases.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.
Expense	48282	REFX rent expense-Leased Building	Property Expense	Property & Office Expenses	Supplier Expense	Operating Expense	*Finance use only
REFX rent expense in relation to Building leases.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.
Expense	48284	REFX rent expense- Leased Motor Vehicles	Motor Vehicles Expense	Property & Office Expenses	Supplier Expense	Operating Expense	*Finance use only
REFX rent expense-Leased Motor Vehicle
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.
Expense	48292	ROU-Expense Offset-Leased Building	Property Expense	Property & Office Expenses	Supplier Expense	Operating Expense	*Finance use only
To account for rental offsets (abatements) relating to Right of Use (ROU) Building leases.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.
Expense	48294	ROU-Expense Offset-Leased Motor Vehicles	Motor Vehicles Expense	Property & Office Expenses	Supplier Expense	Operating Expense	*Finance use only
To account for rental offsets (abatements) relating to Right of Use (ROU) Motor Vehicle leases.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.
Expense	48310	Write-down of Financial Assets - Fin Acctg Use Only			Scheme Bad and Doubtful Debt	Scheme Expense	*Finance use only
Write-down of Financial Assets (e.g. Scheme receivables),
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.
Expense	48311	Write-down of Financial Assets - Agency Assets	Finance Expense	Insurance & Finance	Supplier Expense	Operating Expense	*Finance use only
To account for the reduction in value of Financial Assets (Agency Assets only).
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.
Expense	48320	Write-down of Land and Buildings	Property Expense	Property & Office Expenses	Supplier Expense	Operating Expense	*Finance use only
To account for the reduction in value of Land and Buildings.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.
Expense	48322	Write-down of Property Plant and Equipment	Property Expense	Property & Office Expenses	Supplier Expense	Operating Expense	Write-down of Property, Plant and Equipment.
Expense	48324	Purchased Soft Write-down Expense		IT Expense	Supplier Expense	Operating Expense	Expense account for Purchased Software Write-downs.
Expense	48326	Internally Developed Soft Write-down Expense		IT Expense	Supplier Expense	Operating Expense	Expense account for Internally Developed Software Write-downs.
Expense	48329	Small Scheme Amounts Written-Off			Scheme Bad and Doubtful Debt	Scheme Expense	This GL is used for write off of small Scheme related ad hoc items, For example debts of less than $200 that are not cost effective to recover. Please see Scheme Debt Management Policy for further detail.
Expense	48340	State Revenue Impairment			Scheme Bad and Doubtful Debt	Scheme Expense	*Finance use only
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.

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Account Type	Cost Element / GL	Cost Element Name	Node Level 4	Node Level 3	Node Level 2	Node Level 1	NDIA CoA Guidance
Expense	48501	Lease - Contingent Rent Expense	Finance Expense	Insurance & Finance	Supplier Expense	Operating Expense	Contingent rent is the portion of the lease payments that is not fixed in amount but is based on the future amount of a factor that changes other than with the passage of time. The GL should only be used if there are any contingent rent payments made. Please obtain approval from the Financial Reporting Team
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au) prior to posting.
Expense	48502	Makegood Expense	Property Expense	Property & Office Expenses	Supplier Expense	Operating Expense	*Finance use only
Costs incurred to restore underlying assets to the condition required by the terms and conditions of the lease.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.
Expense	48510	Lease Management Fees paid to Outsource Provider		Property Expense	Property & Office Expenses	Supplier Expense	Operating Expense
Expense	48515	Lease - Rent Paid to Lessors	Property Expense	Property & Office Expenses	Supplier Expense	Operating Expense	Rent paid to the lessors for all properties under the lease agreement.
Expense	48516	Lease Cash Incentives & Rent Adj	Property Expense	Property & Office Expenses	Supplier Expense	Operating Expense	Prior year adjustments for rent paid for rent to our lessors for all properties.
Expense	48520	Lessor’s Outgoings	Property Expense	Property & Office Expenses	Supplier Expense	Operating Expense	Outgoings paid to the lessor under the lease agreement.
Expense	48521	Outgoings Prior Year Adjustments	Property Expense	Property & Office Expenses	Supplier Expense	Operating Expense	*Finance use only
Outgoings Prior Year Adjustments.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.
Expense	48522	LL OnCharge-AHAC	Property Expense	Property & Office Expenses	Supplier Expense	Operating Expense	*Finance use only
Lessor OnCharge-After Hours Air Conditioning
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.
Expense	48525	Repairs and Maintenance	Property Expense	Property & Office Expenses	Supplier Expense	Operating Expense	This GL is used to record repair and maintenance expenses relating to properties.
Expense	48526	Security System Repairs & Maintenance	Property Expense	Property & Office Expenses	Supplier Expense	Operating Expense	This GL is used to record repair and maintenance expenses relating to security systems. This is reported separately for Australian Government Property Data Collection (PRODAC) purposes.
Expense	48527	IT Cabling Repairs	Office Equipment Expense	Property & Office Expenses	Supplier Expense	Operating Expense	*Finance use only
IT Cabling Repairs.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.
Expense	48530	Energy Expense - non lessor	Property Expense	Property & Office Expenses	Supplier Expense	Operating Expense	Energy expenses paid to vendors other than the lessor of the building.
Expense	48531	LL OnCharge-Energy	Property Expense	Property & Office Expenses	Supplier Expense	Operating Expense	*Finance use only
Energy expense incurred as part of outgoings paid to the lessor in line with lease agreements.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.
Expense	48535	Water and Sewerage Expense	Property Expense	Property & Office Expenses	Supplier Expense	Operating Expense	Water and Sewerage paid to vendors other than the lessor of the building.
Expense	48540	Cleaning and Waste Removal	Property Expense	Property & Office Expenses	Supplier Expense	Operating Expense	This GL is used to record cleaning and waste removal expenses for various properties.
Expense	48541	Cleaning Consumables	Property Expense	Property & Office Expenses	Supplier Expense	Operating Expense	*Do not use
Instead of using this GL use GL 48540 Cleaning and Waste Removal.
Expense	48546	Fire Safety Related	Property Expense	Property & Office Expenses	Supplier Expense	Operating Expense	This GL is to record expenses paid for Fire Warden and Emergency Evacuation Supplies.
Expense	48550	Removalist	Property Expense	Property & Office Expenses	Supplier Expense	Operating Expense	*Finance use only
Removalist expenses.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.
Expense	48551	Non-Cap minor alterations	Property Expense	Property & Office Expenses	Supplier Expense	Operating Expense	Minor Fitout alterations - Asset threshold is $100,000.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.
Expense	48555	Contractors - Property	Property Expense	Property & Office Expenses	Supplier Expense	Operating Expense	Expenses paid to contractors in relation to property which are required to be reported separately for Australian Government Property Data Collection (PRODAC) purposes.
Expense	48556	Consultants - Property	Property Expense	Property & Office Expenses	Supplier Expense	Operating Expense	Expenses paid to consultants in relation to property which are required to be reported separately for Australian Government Property Data Collection (PRODAC) purposes.
Expense	48558	Fire warden Training	Property Expense	Property & Office Expenses	Supplier Expense	Operating Expense	Expenses for fire warden training and required to be reported separately for Australian Government Property Data Collection (PRODAC) purposes.
Expense	48559	Building Security Services	Property Expense	Property & Office Expenses	Supplier Expense	Operating Expense	Costs incurred in relation to security guarding and monitoring services.
Note, this does includes the cost of repairs or maintenance to security systems.
These costs should be allocated to account 48526 Security System Repairs &
Maintenance.

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Account Type	Cost Element / GL	Cost Element Name	Node Level 4	Node Level 3	Node Level 2	Node Level 1	NDIA CoA Guidance
Expense	48563	Property Admin - Furniture & Fittings	Property Expense	Property & Office Expenses	Supplier Expense	Operating Expense	Property administrative expenses relating to furniture and fittings e.g. monitor arms, access control card readers and lock smiths.
Expense	48564	Property Admin - Minor Office Services	Property Expense	Property & Office Expenses	Supplier Expense	Operating Expense	Zone property administrative expenses that will also be used for shared services.
Retain internal order linkages

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DOCUMENT 3 FOI 24/25-1817 OFFICIAL

The content of this document is OFFICIAL.

NDIA Chart of Accounts

Updated 6 August 2024

[Image not converted to Markdown – “NDIA Logo” – check the source PDF page for the actual content]

Account Type	Cost Element / GL	Cost Element Name	Node Level 2	Node Level 1	NDIA CoA Guidance	DIP/R1P
Revenue	50510	Commonwealth Cash Revenue	Commonwealth Cash Revenue	Operating Revenue	*Finance use only
NDIA drawdown of appropriation (for Program 1.2).
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	DIP
Revenue	50511	In-Kind Commonwealth Revenue	Scheme Commonwealth In-kind Revenue	Scheme Revenue	*Finance use only
In-Kind supports paid by the Commonwealth government to providers for services that have been pre-paid and are not funded by participant plans.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	DIP
Revenue	51010	Other Revenue - Found Assets	Other Revenue	Operating Revenue	*Finance use only
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Revenue	51027	Gains	Other Revenue	Operating Revenue	*Finance use only
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Revenue	51030	Resources received free of charge	In-Kind Revenue	Operating Revenue	*Finance use only
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Revenue	51060	Scheme Other Gain	Other Scheme Revenue	Scheme Revenue	*Finance use only
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	DIP
Revenue	52025	Insurance Recoveries	Other Revenue	Operating Revenue	*Finance use only
Proceeds from insurance claims. For example, Comcover settlements.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Revenue	52030	Compensation Receipts	Other Scheme Revenue	Scheme Revenue	*Finance use only
Compensation receipts received from the compensation payer or insurer as defined by section 11 of the National Disability Insurance Scheme Act 2013.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	DIP
Revenue	52040	Fines - trf to OPA	Other Revenue	Operating Revenue	*Finance use only/payroll use only
Repayment of fines from staff via payroll, transferred to the Official Public Account (OPA).
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Revenue	52050	CICD Grants Refund [CLSD]	Other Grants Revenue	Grants Revenue	This GL is blocked for posting.
Closed. Historical data available for reporting.	R1P
Revenue	52130	Staff Recovery of FBT	Other Revenue	Operating Revenue	*Finance use only/payroll use only
Repayment of Fringe Benefit Tax (FBT) from staff via payroll.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Revenue	52220	Proceeds from sale of plant & equip - Gain on sale	Other Revenue	Operating Revenue	*Finance use only
Proceeds from sale of plant and equipment.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Revenue	53020	Related Entity Revenue - Variable	Other Revenue	Operating Revenue	*Finance use only
Revenue from related entities. For example, revenue from employee secondments to another Commonwealth government agency, rebates received as part of a Whole of Australian Government offer etc.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Revenue	53510	Revenue from Local & State Govt	State/Territory Cash Revenue	Scheme Revenue	*Finance use only
Funding contributions received from States and Territories in line with the relevant bilateral agreement.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	DIP
Revenue	53511	Revenue from Commonwealth	Scheme Cash Commonwealth Revenue	Scheme Revenue	*Finance use only
Funding received from the Commonwealth Government (via the Department of Social Services(DSS)).
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	DIP
Revenue	53512	In-Kind State/Territory Revenue	State/Territory In-Kind Revenue	Scheme Revenue	*Finance use only
In-Kind supports paid by State and Territory governments to providers for services that have been pre-paid and are not funded by participant plans.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	DIP

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Account Type	Cost Element / GL	Cost Element Name	Node Level 2	Node Level 1	NDIA CoA Guidance	DIP/R1P
Revenue	53515	CICD Grants Contribution [CLSD]	Grants Contributions	Grants Revenue	This GL is blocked for posting.
Closed. Historical data available for reporting.	R1P
Revenue	53525	Services to Non Government Agencies	Other Revenue	Operating Revenue	*Finance use only
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Revenue	53535	HR Commissions and Fees S1 Tax Code	Other Revenue	Operating Revenue	*Finance use only
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Revenue	53550	Other Development Income	Other Revenue	Operating Revenue	*Finance use only
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Revenue	53610	Other Independent Revenue	Other Revenue	Operating Revenue	*Finance use only
Revenue from other sources not reported elsewhere. For example, revenue received for NDIA employees to attend jury duty.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Revenue	53635	Reimbursements	Other Revenue	Operating Revenue	*Finance use only
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Revenue	53640	Interest Income	Interest Revenue	Operating Revenue	*Finance use only
Interest revenue from cash at bank (including term deposits) from Program 1.2.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Revenue	53641	Interest Income-Scheme	Interest Revenue	Operating Revenue	*Finance use only
Interest revenue from cash at bank (including term deposits) from Program 1.1.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	DIP

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The content of this document is OFFICIAL.

NDIA Chart of Accounts

Updated 6 August 2024

Account Type	Cost Element / GL	Cost Element Name	Node Level 2	Node Level 1	NDIA CoA Guidance	DIP/R1P
Asset	11100	Departmental Receipts and Payments	Cash	Financial Assets	*Finance use only
NDIA Operating bank account with Reserve Bank Australia (RBA).
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Asset	11101	Unpresented Cheques - Departmental	Cash	Financial Assets	*Finance use only
Clearing account linked to 11100 bank account.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Asset	11102	Direct Credits - Departmental	Cash	Financial Assets	*Finance use only
Clearing account linked to 11100 bank account.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Asset	11103	Incoming Payments - Receipts - Departme	Cash	Financial Assets	*Finance use only
Clearing account linked to 11100 bank account.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Asset	11104	Overseas Payments - Departmental	Cash	Financial Assets	*Finance use only
Clearing account linked to 11100 bank account.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Asset	11105	Misc CR - Departmental	Cash	Financial Assets	*Finance use only
Clearing account linked to 11100 bank account.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Asset	11106	Misc DR - Departmental	Cash	Financial Assets	*Finance use only
Clearing account linked to 11100 bank account.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Asset	11108	Aggregated Receipts - Departmental	Cash	Financial Assets	*Finance use only
Clearing account linked to 11100 bank account.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Asset	11110	Departmental Payments Returned Trace	Cash	Financial Assets	*Finance use only
NDIA rejects bank account.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Asset	11115	Trace Misc CR - Departmental	Cash	Financial Assets	*Finance use only
Clearing account linked to 11110 bank account.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Asset	11117	Trace Clearing - Departmental	Cash	Financial Assets	*Finance use only
Clearing account linked to 11110 bank account.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Asset	11120	Departmental Payroll Account	Cash	Financial Assets	*Finance use only
NDIA Payroll bank account.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Asset	11122	Payroll Direct Credits	Cash	Financial Assets	*Finance use only
Clearing account linked to 11120 bank account.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Asset	11126	Payroll Misc DR	Cash	Financial Assets	*Finance use only
Clearing account linked to 11120 bank account.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Asset	11130	Departmental Payroll Trace Account	Cash	Financial Assets	*Finance use only
NDIA payroll rejects bank account.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P

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Account Type	Cost Element / GL	Cost Element Name	Node Level 2	Node Level 1	NDIA CoA Guidance	DIP/R1P
Asset	11137	Payroll Trace Clearing	Cash	Financial Assets	*Finance use only
Clearing account linked to 11130 bank account.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Asset	11199	Sweep Clearing - Departmental	Cash	Financial Assets	*Finance use only
Clearing account linked to 11120 bank account.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Asset	11230	Sal Sacrifice Bank-Selectus	Cash	Financial Assets	*Finance use only
NDIA Salary Sacrifice bank account - Selectus.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Asset	11231	Sal Sacrifice Bank-Smart Salary	Cash	Financial Assets	*Finance use only
NDIA Salary Sacrifice bank account - Smart Salary.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Asset	11290	Customer Related Bank Account	Cash	Financial Assets	*Finance use only
NDIA Scheme Payments and Receipts bank account with the Reserve Bank of Australia (RBA).
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	DIP
Asset	11292	Customer Related GDES Clearing	Cash	Financial Assets	*Finance use only
Clearing account linked to 11290 bank account.
GDES = Government Direct Entry System
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	DIP
Asset	11295	Customer Related Misc Credit Clearing	Cash	Financial Assets	*Finance use only
Clearing account linked to 11290 bank account.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	DIP
Asset	11296	Customer Related Misc Debit Clearing	Cash	Financial Assets	*Finance use only
Clearing account linked to 11290 bank account.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	DIP
Asset	11297	Customer Related Returns Clearing	Cash	Financial Assets	*Finance use only
Clearing account linked to 11290 bank account.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	DIP
Asset	11298	Customer Related Clarification Clearing	Cash	Financial Assets	*Finance use only
Clearing account linked to 11290 bank account.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	DIP
Asset	11299	Customer Related RTGS Clearing	Investment (Term Deposits)	Financial Assets	*Finance use only
Clearing account linked to 11290 bank account.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	DIP
Asset	11300	Grants Bank Account	Cash	Financial Assets	*Finance use only
NDIA Grant Payments and Receipts bank account.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Asset	11301	Scheme Bank Account - Cwth Contribution	Cash	Financial Assets	*Finance use only
NDIA Scheme bank account - Commonwealth Contributions.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	DIP
Asset	11302	Scheme Reserve Term Deposit	Investment (Term Deposits)	Financial Assets	*Finance use only
This account is used for term deposits where funds originated from the Scheme Reserve account.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	DIP
Asset	11303	Grants Returned Trace Bank Account	Cash	Financial Assets	*Finance use only
NDIA Grant Rejects bank account.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Asset	12001	Bank Term Deposit	Investment (Term Deposits)	Financial Assets	*Finance use only
Term deposit held at AAA banks with maturities 92 days and under.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	DIP / R1P
Asset	12002	Bank Term Deposit over 92 days	Investment (Term Deposits)	Financial Assets	*Finance use only
Term deposit held at AAA banks with maturities over 92 days.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	DIP / R1P
Asset	13100	AR Reco Account - Other Debtors	Trade and Other Receivables	Financial Assets	*Finance use only
Accounts receivables from external debtors, monitored by the Services Australia Shared Services team.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Asset	13101	AR Reconciliation Account - PSCD	Trade and Other Receivables	Financial Assets	*Finance use only
Public Sector Collections and Disbursements (PSCD) accounts receivables.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	DIP

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| Asset | 13140 | AR Reco Acct-Departmental Control-ACT | Trade and Other Receivables | Financial Assets | *Finance use only Accounts receivables for Departmental Assets, monitored by the Services Australia Shared Services team. Note: Should not be used for creating customers. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 13160 | COMCARE Receivables | Trade and Other Receivables | Financial Assets | *Finance/Payroll use only Used to record amounts owing from Comcare. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 13170 | Other Receivables - Related | Trade and Other Receivables | Financial Assets | *Finance use only Current receivables from debtors that are related entities and not in Accounts Receivable (including Australian Disability Enterprise (ADE) revenue accrual) Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | DIP | | Asset | 13180 | Other Receivables - External | Trade and Other Receivables | Financial Assets | *Finance use only Current receivables from other debtors that are external entities and not in Accounts Receivable. Includes Partners In The Community (PITC) surplus acquittals. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | DIP | | Asset | 13181 | Accrued Interest Revenue | Trade and Other Receivables | Financial Assets | *Finance use only Interest revenue earned on deposits at banks that have not yet been received. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | DIP | | Asset | 13200 | AR Reco Account - Commonwealth Government | Trade and Other Receivables | Financial Assets | *Finance use only Accounts receivable from Commonwealth related entities. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 13230 | CSC Receivables | Trade and Other Receivables | Financial Assets | *Payroll use only Used to record amounts owing from the Commonwealth Superannuation Corporation (CSC). Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 13410 | AR Reco Account - Employees | Trade and Other Receivables | Financial Assets | *Payroll use only Used to record amounts owing from current employees as a result of travelling for work purposes. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 13420 | AR Reco Account-Current Employees Overpaid | Trade and Other Receivables | Financial Assets | *Payroll use only Used to record amounts owing from current employees as a result of a salary overpayment. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 13430 | AR Reco Account-Separated Employees | Trade and Other Receivables | Financial Assets | *Payroll use only Used to record amounts owing from past employees as a result of a payroll overpayment. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 13440 | HR Debtors | Trade and Other Receivables | Financial Assets | *Payroll use only Represents employee salary overpayment debts posted from HR. These amounts are then transferred to the relevant AR Reco Account (GL 13420 AR Reco Account-Current Employees Overpaid or GL 13430 AR Reco Account-Separated Employees). Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 13445 | HR Debtors - Offset for 13440 | Trade and Other Receivables | Financial Assets | *Payroll To record the payments from current employees paying HR debts. Where an AR invoice is raised for a current employee who is paying a salary overpayment debt, the employee should be created with an AR account group of EMPL (GL 13410 AR Reco Account - Employees) and the invoice credited to GL 13445 HR Debtors - Offset for 13440. These entries are offset by debits from HR. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 13448 | HR Debts Offset Clearing Account | Trade and Other Receivables | Financial Assets | *Payroll Clearing account for offsets arising from the raising and repayments of overpayment debts. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 13460 | HR Employee Claims | Trade and Other Receivables | Financial Assets | *Payroll To record employee claims paid through payroll. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 13475 | Bond Money Paid - Recoverable | Trade and Other Receivables | Financial Assets | *Finance use only Used to record Bond Money Paid that is recoverable. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P |

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| Asset | 13560 | Financial Assets Impairment Allowance - Other - Ex | Trade and Other Receivables | Financial Assets | *Finance use only Provision for doubtful debts for external debtors. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | DIP | | Asset | 13623 | Public Transport Scheme Advance | Trade and Other Receivables | Financial Assets | *Finance use only Public Transport Scheme Advance. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 13625 | Payments made to cust. in adv. of service provided | Trade and Other Receivables | Financial Assets | *Finance use only Payments made to customers in advance of services provided. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | DIP | | Asset | 13626 | Lease Bond Recoverable | Trade and Other Receivables | Financial Assets | *Finance use only Bond paid for tenancy that is refundable upon exit. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 13710 | Purchasing Card Dispute Clearing Account | Trade and Other Receivables | Financial Assets | *Finance use only Used for recording disputed items arising from the Australian Government Credit Card (AGCC) reconciliation. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 13725 | Disputed QBT/AMEX item WoAG flights | Trade and Other Receivables | Financial Assets | *Finance use only Used for recording disputed items from WoAG flights. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 13735 | *Disputed Thrifty item [CLSD] | Trade and Other Receivables | Financial Assets | This GL is blocked for posting. *Finance use only Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 13740 | *Disputed Europcar item [CLSD] | Trade and Other Receivables | Financial Assets | This GL is blocked for posting. *Finance use only Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 13745 | Disputed AOT item WoAG accom charges | Trade and Other Receivables | Financial Assets | *Finance use only Used for recording disputed items from WoAG. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 13755 | Disputed Hertz item | Trade and Other Receivables | Financial Assets | *Finance use only Used for recording disputed items from Hertz. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 13990 | GST Paid - Departmental | Trade and Other Receivables | Financial Assets | *Finance use only GST paid on purchases claimable from the ATO. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | DIP | | Asset | 13991 | Accrual - GST Receivable - Departmental | Trade and Other Receivables | Financial Assets | *Finance use only Recognise GST on Accrued Revenue. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 13994 | Salary Sacrifice - GST Rec - HR Postings Only | Trade and Other Receivables | Financial Assets | This GL is blocked for posting. *Finance/Payroll use only Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 15040 | Leasehold Improvements | Land and Buildings | Non-Financial Assets | *Finance use only Leasehold improvements on properties tenanted by NDIA. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 15045 | Leasehold Improvements - Accum Depn | Land and Buildings | Non-Financial Assets | *Finance use only Accumulated depreciation on leasehold improvements posted to GL 15040 Leasehold Improvements. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 15050 | Assets under construction - Leasehold improvements | Land and Buildings | Non-Financial Assets | *Finance use only Leasehold assets that are in the process of construction and are not yet in use. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 15060 | Leasehold Improvement Adjustment | Land and Buildings | Non-Financial Assets | *Finance use only Capital expenditure accrual on leasehold improvements. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 15065 | LeaseholdImprovement-AccumDepnAdju | Land and Buildings | Non-Financial Assets | *Finance use only To record accumulated depreciation on leasehold improvements adjustments posted to GL 15060 Leasehold Improvement Adjustment. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 15210 | Furniture & Fittings | Property Plant and Equipment | Non-Financial Assets | *Finance use only Furniture and fittings that are not permanently affixed to a building are easily removed. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P |

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| Asset | 15215 | Furniture & Fittings - Accum Depreciation | Property Plant and Equipment | Non-Financial Assets | *Finance use only Accumulated depreciation on furniture and fittings posted to GL 15210 Furniture & Fittings. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 15220 | Property Plant and Equipment | Property Plant and Equipment | Non-Financial Assets | *Finance use only Property, Plant and Equipment. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 15225 | Property, Plant & Equipment - Accum Depreciation | Property Plant and Equipment | Non-Financial Assets | *Finance use only Accumulated depreciation on Property, Plant and Equipment posted to GL 15220 Property Plant and Equipment. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 15230 | Audiovisual, Office and Comms Equip | Property Plant and Equipment | Non-Financial Assets | *Finance use only Audiovisual, Office and Communications Equipment Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 15235 | Audiovisual, Office and Comms Equip - Accum Depn | Property Plant and Equipment | Non-Financial Assets | *Finance use only Accumulated depreciation on Audiovisual, Office and Communications Equipment posted to GL 15230 Audiovisual, Office and Communications Equipment. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 15240 | Desktop Personal Computers | Property Plant and Equipment | Non-Financial Assets | *Finance use only Desktop Personal Computers. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 15245 | Desktop Personal Computers - Accum Depn | Property Plant and Equipment | Non-Financial Assets | *Finance use only To record accumulated depreciation on desktop personal computers posted to GL 15240 Desktop Personal Computers. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 15250 | ICT Monitors | Property Plant and Equipment | Non-Financial Assets | *Finance use only ICT Monitors. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 15255 | ICT Monitors - Accum Depn | Property Plant and Equipment | Non-Financial Assets | *Finance use only To record accumulated depreciation on ICT monitors posted to GL 15250 ICT Monitors. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 15260 | Laptops and Mobile Devices | Property Plant and Equipment | Non-Financial Assets | *Finance use only Laptops and mobile devices. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 15265 | Laptops and Mobile Devices - Accum Depn | Property Plant and Equipment | Non-Financial Assets | *Finance use only Accumulated depreciation on laptops and mobile devices posted to GL 15260 Laptops and Mobile Devices. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 15270 | Printers | Property Plant and Equipment | Non-Financial Assets | *Finance use only Printers. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 15275 | Printers - Accum Depn | Property Plant and Equipment | Non-Financial Assets | *Finance use only To record accumulated depreciation on Printers posted to GL 15270 Printers. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 15550 | Internally Developed Software (Gross) | Intangibles | Non-Financial Assets | *Finance use only Internally developed software. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 15555 | Internally Developed Software (Amortisation) | Intangibles | Non-Financial Assets | *Finance use only To record amortisation on internally developed software posted to GL 15550 Internally Developed Software (Amortisation). Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 15910 | Low Value Assets | Property Plant and Equipment | Non-Financial Assets | *Finance use only Low Value Assets below $1,000 (excluding GST). Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 15915 | Low Value Assets - Accumulated Depreciation | Property Plant and Equipment | Non-Financial Assets | *Finance use only To record accumulated depreciation on low value assets posted to GL 15910 Low Value Assets. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 16020 | ROU - Leased Building | Land and Buildings | Non-Financial Assets | *Finance use only Right of Use leased building assets. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P |

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| Asset | 16021 | ROU-Asset Clearing-Building | Land and Buildings | Non-Financial Assets | *Finance use only Clearing account used to recognise the associated Right of Use (ROU) asset and liabilities on leased buildings. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 16025 | ROU - Accum Depreciation-Leased Building | Land and Buildings | Non-Financial Assets | *Finance use only Accumulated depreciation on Right of Use (ROU) leased building assets. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 16030 | ROU-Leased General Plant & Equipment | Property Plant and Equipment | Non-Financial Assets | *Finance use only Right of Use (ROU) leased plant and equipment assets. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 16035 | ROU - Accum Depreciation-General P&E | Property Plant and Equipment | Non-Financial Assets | *Finance use only Accumulated depreciation on Right of Use (ROU) leased plant and equipment assets posted to GL 16030 ROU - Leased General Plant & Equipment. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 16040 | ROU-Leased Motor Vehicles | Property Plant and Equipment | Non-Financial Assets | *Finance use only Right of Use (ROU) leased motor vehicle assets. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 16041 | ROU-Asset Clearing-Vehicles | Property Plant and Equipment | Non-Financial Assets | *Finance use only Clearing account used to recognise the associated Right of Use (ROU) asset and liabilities on leased motor vehicles. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 16045 | ROU-Accumulated Depreciation-Leased Motor Vehicles | Property Plant and Equipment | Non-Financial Assets | *Finance use only Accumulated depreciation on Right of Use (ROU) leased motor vehicle assets. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 17020 | Prepaid Leave | Other Non-Financial Assets | Non-Financial Assets | *Payroll use only Employee leave paid in advance. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Asset | 17120 | Prepayments - External Entities | Other Non-Financial Assets | Non-Financial Assets | *Finance use only Prepaid expenses to external (non related) entities. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | DIP | | Asset | 17140 | Prepayments - Related Entities | Other Non-Financial Assets | Non-Financial Assets | *Finance use only Prepaid expenses to related entities. A trading partner number must be used for transactions to this account. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | DIP | | Asset | 17290 | Scheme Prepayments | Other Non-Financial Assets | Non-Financial Assets | *Finance use only Prepaid expenses related to Program 1.1. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | DIP | | Asset | 20920 | GST - Clearing - Tax Team Postings Only | Trade and Other Receivables | Financial Assets | *Finance use only BAS preparation takes place after end of the month. Various GST account balances are transferred to this account. The final balance is the amount remitted to the ATO. Because this may also contain fringe benefits instalments it will record the ATO Payable and not just the GST payable. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | DIP |

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DOCUMENT 5

The content of this document is OFFICIAL.

NDIA Chart of Accounts

Updated 6 August 2024

[Image not converted to Markdown – “ndis logo” – check the source PDF page for the actual content]

Account Type	Cost Element / GL	Cost Element Name	Node Level 2	Node Level 1	NDIA CoA Guidance	DIP/R1P
Liability	20010	Unearned Revenue - External Entities	Unearned Revenue	Payables	*Finance use only
Income received from external (non related) entities for goods or services that have not yet been provided.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	DIP
Liability	20020	Unearned Revenue - Related Entities	Unearned Revenue	Payables	*Finance use only
Income received from related entities for goods or services that have not yet been provided. A trading partner number must be used for transactions to this account.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	DIP
Liability	20210	Vendor Reco Acct - Supplier Related - Dept	Suppliers	Payables	*Finance use only
Related entity trade creditors.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Liability	20220	Vendor Reco Acct - Supplier External - Dept	Suppliers	Payables	*Finance use only
External (non related) entity trade creditors.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Liability	20230	Vendor Reco Acct - Overseas Supplier - Dept	Suppliers	Payables	*Finance use only
External overseas suppliers.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Liability	20251	Vendor Reconciliation Account - PSCD	Claims Payable	Payables	*Finance use only
Program 1.1. trade creditors.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	DIP
Liability	20400	REFX-Lessor Reco Acct - Related	Suppliers	Payables	*Finance use only
Reconciliation account for leases issued by the NDIA to related entities.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Liability	20401	REFX- Lessor Reco Acct - External	Suppliers	Payables	*Finance use only
Reconciliation account for leases issued by the NDIA to external (non related) entities.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Liability	20500	Goods Received/Invoice Received Clearing Account	Suppliers	Payables	*Automatic postings only.
Clearing account to which all goods receipts and invoices against purchase orders are posted. The balance of this account at any time should be the value of goods received for which invoices have not yet been processed.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Liability	20610	Qantas Statement Clearing WoAG Flight Clearing Account	Suppliers	Payables	*Finance use only
WoAG Flight Clearing Account.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Liability	20614	AOT-WoAG Accommodation Clearing Account	Suppliers	Payables	*Finance use only
WoAG Accommodation Clearing Account.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P
Liability	20620	Credit Card Clearing Account	Suppliers	Payables	*Finance use only
The balance of this account represents the ANZ credit card transactions not acquitted as at the month end. The daily transactions are to be debited to this account and subsequently offset by the acquitted/approved transactions through the SAP overnight posting.
Note, all corporate credit card transactions must be acquitted in ESSentials within 28 days of the date of purchase. For more information, refer to the Finance Policies.
Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice.	R1P

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| Liability | 20621 | Credit Card Vendor Clearing Account | Suppliers | Payables | *Finance use only The balance of this account represents transactions that will appear in next monthly vendor statement. The initial credit card transaction upload is credited to this accunt then debited against monthly vendor statement payment. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 20625 | *Thrifty - Clearing Account [CLSD] | Suppliers | Payables | This GL is blocked for posting. *Finance use only Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 20626 | *Europcar Clearing Account [CLSD] | Suppliers | Payables | This GL is blocked for posting. *Finance use only Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 20627 | Hertz Clearing | Suppliers | Payables | *Services Australia use only This account is credited for transactions occurring through the Hertz portal (batch travel posting). Hertz statements are then uploaded by Services Australia to offset these transactions with the credit entry coded to GL 20630 Travel Statement Clearing Account. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 20630 | Travel statement Clearing Account | Suppliers | Payables | *Finance use only Records payments (debit posting) made to the Travel vendors. The monthly Travel reconciliation process posts credits to this account to offset the payments, with the debits posted to the travel clearing account:

• 20610 for WoAG Flight Clearing Account;
• 20614 for WoAG Accommodation Clearing Account; or
• 20627 for Hertz Clearing. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 20710 | Accrued Expense Liab - Other - Related Entities | Suppliers | Payables | *Finance Accrued expenses incurred with Commonwealth related entities. Note: related Commonwealth entity transactions within the general government sector need to be identified when prepare SAP journals by using “trading partner” code. The trading partner code is to be used against both accrued expense and accrued expense liability accounts. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | DIP | | Liability | 20735 | Accrued Expense Liab - Customer Related Expense | Participant Plan Provisions | Provisions | *Finance This account represents the liability component of unpaid customer related expenses due at the end of the reporting period with no goods receipting performed by the end of the same reporting period. The current accrual expense threshold is $5,000 (GST exclusive). Note: related Commonwealth entity transactions within the general government sector need to be identified when prepare SAP journals by using “trading partner” code. The trading partner code is to be used against both accrued expense and accrued expense liability accounts. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | DIP | | Liability | 22090 | Customer Related Provisions | Participant Plan Provisions | Provisions | *Finance use only Customer related provisions account. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 20736 | Accrued - External Entity expense | Other Payables | Payables | *Finance use only Accrued expenses relating to external entities. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | DIP | | Liability | 20740 | Accrued Expense Liabilities - Other | Suppliers | Payables | *Finance use only Accrued expenses incurred with external (non related) entities. Note, the accrued expenses incurred with external entities under shared services arrangements (on behalf of other agencies) are to be coded against this account, regardless of the accrued expense category. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | DIP | | Liability | 20741 | Accrued Liability Claims Payable | Claims Payable | Payables | *Finance use only To record accruals for claims payable in relation to Program 1.1. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | DIP | | Liability | 20810 | Fringe Benefits Tax Payable | Other Payables | Payables | *Finance use only Accrued Fringe Benefits Tax (FBT) payable. Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 20832 | *Withholdings - Payroll [CLSD] | Suppliers | Payables | This GL is blocked for posting. *Finance use only Contact redacted: s47E(d)-certain operations of agencies ndis.gov.au for further advice. | R1P |

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| Liability | 20900 | GST on Sales | Suppliers | Payables | *Finance use only Records the GST component on taxable supplies. Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 20924 | Salary Sacrifice - GST - HR Clearing | Suppliers | Payables | This GL is blocked for posting. *Payroll use only | R1P | | Liability | 20925 | Salary Sacrifice - GST Payable - HR Postings Only [BLKD] | Other Payables | Payables | This GL is blocked for posting. *Payroll use only Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 21010 | Vendor Reco Acct - Non Supplier Related | Other Payables | Payables | *Finance use only Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 21020 | Vendor Reco Acct - Non Supplier External | Other Payables | Payables | *Finance use only Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 21030 | Vendor Reco Acct - HR Deduction Agencies | Suppliers | Payables | *Finance use only Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 21060 | Paid Parental Leave | Other Payables | Payables | *Payroll use only Parental leave taken is posted to this account from the pay run. Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 22010 | Provision for Current Makegood | Makegood Provisions | Provisions | *Finance use only Account to raise makegood provisions relating to leasehold improvements. Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 22022 | ROU-Makegood Provision-Leased Building | Makegood Provisions | Provisions | *Finance use only Account to raise makegood provisions relating to Right of Use (ROU) leased buildings. Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 22112 | ROU-Liability-Leased Building | Interest Bearing Liabilities - Leases | Interest Bearing Liabilities - Leases | *Finance use only Right of Use (ROU) liability in relation to buildings leased. Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 22113 | ROU-Liability-Leased General Plant & Equipment | Interest Bearing Liabilities - Leases | Interest Bearing Liabilities - Leases | *Finance use only Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 22114 | ROU-Liability -Leased Motor Vehicles | Interest Bearing Liabilities - Leases | Interest Bearing Liabilities - Leases | *Finance use only Right of Use (ROU) liability in relation to motor vehicles leased. Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 22122 | ROU-Lease Pay Clr-Leased Building | Interest Bearing Liabilities - Leases | Interest Bearing Liabilities - Leases | *Finance use only Right of Use (ROU) liability in relation to buildings leased. Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 22123 | ROU-Lease Pay Clr-Leased Gen Plant & Equipment | Interest Bearing Liabilities - Leases | Interest Bearing Liabilities - Leases | *Finance use only Clearing account used to recognise the associated Right of Use (ROU) asset and liabilities on leased plant and equipment. Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 22124 | ROU - Lease Pay Clr- Leased Motor Vehicles | Interest Bearing Liabilities - Leases | Interest Bearing Liabilities - Leases | *Finance use only Clearing account used to recognise the associated Right of Use (ROU) asset and liabilities on leased motor vehicles. Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 22132 | ROU-Incentive Clearing-Leased Building | Interest Bearing Liabilities - Leases | Interest Bearing Liabilities - Leases | *Finance use only Incentive Clearning (Leased Building) account. Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 23110 | Payroll Document Split | Other Payables | Payables | *Payroll use only Clearing account use by the payroll team for the fortnightly payroll run. Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 23120 | Unpaid Payroll Amounts | Other Payables | Payables | *Payroll use only Money owed to employees who have no valid payment method recorded as at close of the pay. Account details are to be sought from employees to enable payment of entitlements. Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 23150 | Payroll Cheque Clearing | Other Payables | Payables | *Payroll use only Payroll cheque clearing account. Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 23210 | Vendor Reco Acct - Employees | Suppliers | Payables | *Payroll use only Amounts owing to employees (e.g. for expense reimbursements). Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 23220 | HR Provision for Accrued Salaries | Other Payables | Payables | *Payroll use only After the last pay of each month, the HR system calculates a provision for accrued salaries. Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P |

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| Liability | 23230 | HR Provision for Accrued Employer Prod Superan’n | Other Payables | Payables | *Payroll use only This account records the accrued liability only for super choice funds for all employees for the remaining days in the month after the last pay for the month. For accrued superannuation for CSS, PSS and PSSaP use GL 23240 HR Provision for Accrued Superannuation. Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 23240 | HR Provision for Accrued Superannuation | Other Payables | Payables | *Payroll use only Records the accrued liability only for CSS, PSS and PSSaP superannuation for all employees for the remaining days in the month after the last pay for the month. For accrued liability for super choice funds use GL23230 HR Provision for Accrued Employer Prod Superan’n. Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 23250 | Deferred Salary Payable | Other Payables | Payables | *Payroll use only Account used to record salary payable in the future. Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 23310 | Provision for Rec Leave | Employee Provisions | Provisions | *Payroll use only To record the provision of recreation leave expected to be paid within 12 months (current liability). Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 23320 | Employee Provision - Purchased Leave [BLOCKED] | Other Payables | Payables | *Payroll use only Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 23330 | Recreation Leave Paid | Employee Provisions | Provisions | *Payroll use only Recreation leave taken is posted to this account from the pay run. Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 23340 | Recreation Leave Accrual | Employee Provisions | Provisions | *Payroll use only To record the provision of recreation leave not expected to be paid within 12 months (non-current liability). Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 23410 | Provision for LSL | Employee Provisions | Provisions | *Payroll use only To record the provision of long service leave expected to be paid within the next 12 months (current liability). Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 23420 | LSL Taken/Paid | Employee Provisions | Provisions | *Payroll use only Long service leave taken is posted to this account from the pay run. Offset account for GL 23410 Provision for LSL, to show the consumption of long service leave. Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 23430 | Long Service Leave Accrual | Employee Provisions | Provisions | *Payroll use only To record the provision of long service leave not expected to be paid within the next 12 months (non current liability). Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 27040 | *Operating Leases Straight-Lining - Other [CLSD] | Suppliers | Payables | This GL is blocked for posting. *Finance use only Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P | | Liability | 27110 | Provision for Makegood - Non-current | Makegood Provisions | Provisions | *Finance use only Makegood provisions that are not expected to be paid in the next 12 months. Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice. | R1P |

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DOCUMENT 6

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NDIA Chart of Accounts

Updated 6 August 2024

Account Type	Cost Element / GL	Cost Element Name	Node Level 4	Node Level 3	Node Level 2	Node Level 1	NDIA CoA Guidance
Equity	31100	Cap Inj-Bill 2 4 or 6				Contributed Equity	*Finance use only
Bill 2, 4 or 6 equity injection received/receivable to fund asset purchases and supported by New policy proposals (NPPs).
Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice.
Equity	33040	Leasehold Improvements Revaluation Reserve				Asset Revaluation Reserve	*Finance use only
Building revaluation increments and decrements resulting from revaluation.
Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice.
Equity	33050	Makegood Revaluation Reserve				Asset Revaluation Reserve	*Finance use only
Makegood revaluation increments and decrements resulting from revaluation.
Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice.
Equity	38000	Accumulated Loss / Retained Earnings				Retained Earnings	*Finance use only
Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice.
Equity	38022	AASB 16 modified retro transition-Lease				Retained Earnings	*Finance use only
Adjustments to retained earnings arising from the transition to AASB 16.
Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice.
Equity	39940	Departmental Restructuring				Contributed Equity	*Finance use only
Adjustments to retained earnings arising from restructuring events
Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice.
Equity	99990	*Migrate GL Balances - Offset Account [CLSD]				Retained Earnings	This GL is blocked for posting.
*Finance use only
Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice.
Equity	99991	*Migrate GL line Items - Offset Account [CLSD]				Retained Earnings	This GL is blocked for posting.
*Finance use only
Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice.
Equity	99992	*Migrate Vendor Open Items - Offset Account [CLSD]				Retained Earnings	This GL is blocked for posting.
*Finance use only
Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice.
Equity	99993	*Migrate Customer Open Items -Offset Account [CLSD]				Retained Earnings	This GL is blocked for posting.
*Finance use only
Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice.
Equity	99994	*Migrate Asset GL Balances - Offset Account [CLSD]				Retained Earnings	This GL is blocked for posting.
*Finance use only
Contact redacted: s47E(d) - certain operations of agencies ndis.gov.au for further advice.

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UNMAPPED GLS

Type	Cost Element / GL	Cost Element Name	Notes
Asset	11116	Trace Misc DR - Departmental
Asset	11118	Trace Aggregated Receipts
Asset	11125	Payroll Misc CR
Asset	11135	Payroll Trace Misc CR
Asset	11136	Payroll Trace Misc DR
Asset	11198	Cheque Issue Departmental Contr
Asset	11304	Scheme Bank Account - Cwth Contribution - EFT Clearing
Asset	13130	AR Reco Acct - Simplified Billing Agents - Registrtn
Asset	13150	AR Reco Acct - Control Health Information
Asset	13220	Investment in Sublease - Land
Asset	13221	Investment in Sublease - Building
Asset	13222	Investment in Sublease - General Plant & Equipment
Asset	13223	Investment in Sublease - Motor Vehicles
Asset	13224	Investment in Sublease - ICT Hardware
Asset	13225	Investment in Sublease - ICT Software
Asset	13260	Accrued Revenue - Related Entities
Asset	13270	Accrued Revenue - External Etities
Asset	13450	REFX - Sub Leasee Reco Acct - Related
Asset	13455	REFX - Sub Leasee Reco Acct - External
Asset	13470	HR Bond Debts
Asset	13485	In Relation to Bond Advancement to NDIA Staff
Asset	13622	Advances Staff Rail Pass (NSW)
Asset	13631	Advances Staff Uniforms
Asset	13730	Disputed THN item
Asset	13992	GST Paid Capital Purchases / Acquisitions (Blocked)
Asset	15010	Land - Freehold
Asset	15015	Land - Leased
Asset	15020	Buildings - on leased land
Asset	15025	Buildings - on leased land - Accum Depn
Asset	15030	Buildings - on freehold land
Asset	15035	Buildings - on freehold land - Accum Depn
Asset	15093	Makegood at Valuation - Gross
Asset	15094	Makegood at Valuation - Accum Depn
Asset	15230	Audiovisual, Office and Communications Equipment
Asset	15235	Audiovisual, Office And Communications Equipment
Asset	15280	General Computing Equipment
Asset	15285	General Computing Equipment - Accum Depn
Asset	15290	Connectivity (Data Comms)
Asset	15295	Connectivity (Data Comms) - Accum Depn
Asset	15300	Mainframe Equipment
Asset	15305	Mainframe Equipment - Accum Depn
Asset	15310	Midrange Equipment
Asset	15315	Midrange Equipment - Accum Depn
Asset	15320	ICT Storage Equipment

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Asset	15325	ICT Storage Equipment - Accum Depn
Asset	15410	Motor Vehicles
Asset	15415	Motor Vehicles - Accum Depn
Asset	15450	Bulk Assets
Asset	15455	Bulk Assets - Accumuldated Depreciation [CLSD]	Blocked for Posting
Asset	15460	AuC - Plant & Equipment
Asset	15510	Purchased Soft Other (Gross)
Asset	15515	Purchased Soft Other (Amortisation)
Asset	15520	AuC - Intangibles (External)
Asset	15525	AuC - Intangibles (External) - Accum Amortisation
Asset	15540	AuC - Internally Developed Soft
Asset	15580	Intellectual Property
Asset	15585	Intellectual Property - Accum Amortisation
Asset	15710	Heritage & Cultural
Asset	15715	Heritage & Cultural - Accumulated Depreciation
Asset	15810	Financed Leased Assets
Asset	15815	Financed Leased Assets - Accum Depreciation
Asset	15850	Assets under Operating Lease
Asset	15855	Assets under Operating Leases - Accum Depn
Asset	15920	Low value assets - Mobile telephones
Asset	15925	Low val-Mobile telephones accumulated depreciation
Asset	16010	ROU - Leased Land
Asset	16011	RoU-Asset Clearing-Land
Asset	16012	RoU-Initial Direct costs Clearing -Land
Asset	16015	ROU - Accum Depreciation-Leased Land
Asset	16016	Sublease Clearing-Land
Asset	16022	RoU-Initial Direct costs Clearing -Building
Asset	16026	Sublease Clearing- Building
Asset	16031	RoU-Asset Clearing-General P&E
Asset	16032	RoU-Initial Direct costs Clearing -General P&E
Asset	16036	Sublease Clearing-General Plant & Equipment
Asset	16042	RoU-Initial Direct costs Clearing -Vehicles
Asset	16046	Sublease Clearing-Motor Vehicles
Asset	16050	ROU-ROU-Leased ICT Hardware
Asset	16051	RoU-Asset Clearing-ICT Hardware
Asset	16052	RoU-Initial Direct costs Clearing -ICT Hardware
Asset	16055	ROU-Accumulated Depreciation-Leased ICT Hardware
Asset	16056	Sublease Clearing-ICT Hardware
Asset	16060	ROU-Leased ICT Software
Asset	16061	RoU-Asset Clearing-ICT Software
Asset	16062	RoU-Initial Direct costs Clearing -ICT Software
Asset	16065	ROU-Accumulated Amortisation-Leased ICT Software
Asset	16066	Sublease Clearing-ICT Software
Asset	17110	Prepayments - Comcare - Related Entity
Asset	17115	Block Prepayments - Corporate Wardrobe
Asset	17125	Prepayments - Property Operating Expenses
Asset	17130	Prepayments - 1800 Telephone Costs
Asset	17135	Prepayments-ICT related (Current)
Liability	20240	Vendor Reco Acct - Interpreters - Dept
Liability	20250	Vendor Reco Acct - Customers - Dept
Liability	20260	Vendor Reco Acct - Overseas Customers - Dept

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Liability	20615	THN Statement Clearing
Liability	20775	Separation & Redundacy payable
Liability	20830	Withholdings - No ABN
Liability	20901	Accrual - GST Payable
Liability	21040	Vendor Reco Acct - Advances - Dept
Liability	21070	Other Current Liabilities - Related BLOCKED
Liability	21080	Other Current Liabilities - External
Liability	21210	*Lease Incentive Liability [CLSD]	Blocked for Posting
Liability	22021	ROU-Makegood Provision-Leased Land
Liability	22023	ROU-Makegood Provision-Leased Gen Plant & Equip
Liability	22024	ROU-Makegood Provision-Leased Motor Vehicles
Liability	22025	ROU-Makegood Provision-Leased ICT Hardware
Liability	22026	ROU-Makegood Provision-Leased ICT Software
Liability	22030	Provision - Other
Liability	22111	ROU-Liability-Leased Land
Liability	22115	ROU-Liability-Leased ICT Hardware
Liability	22116	ROU-Liability-Leased ICT Software
Liability	22121	ROU-Lease Pay Clr-Leased Land
Liability	22125	ROU-Lease Pay Clr-Leased ICT Hardware
Liability	22126	ROU-Lease Pay Clr-Leased ICT Software
Liability	22131	ROU-Incentive Clearing-Leased Land
Liability	22133	ROU-Incentive Clearing-Leased Gn Plant & Equipment
Liability	22134	ROU - Incentive Clearing - Leased Motor Vehicles
Liability	22135	ROU-Incentive Clearing-Leased ICT Hardware
Liability	22136	ROU-Incentive Clearing-Leased ICT Software
Liability	23010	Salary Packaging - CFL Annual Fuel Rec. BLOCKED
Liability	23050	Salary Packaging Clearing
Liability	23100	Payroll Clearing - Old MCA & DHS only BLOCKED
Liability	23130	Rollover Clearing Account [BLOCKED]
Liability	23450	Provision for LSL-VIC Employees	Blocked for Posting
Liability	27140	Provision - Other - Non-current
Liability	27310	ROU-Liability-Leased Land-Non-current
Liability	27311	ROU-Liability-Leased Building-Non-current
Liability	27312	ROU-Liability-Leased Gen Plant & Equip-Non-current
Liability	27313	ROU-Liability -Leased Motor Vehicles-Non-current
Liability	27314	ROU-Liability-Leased ICT Hardware-Non-current
Liability	27315	ROU-Liability-Leased ICT Software-Non-current
Liability	29980	Journal Document Split
Equity	33130	Audiovidual, Office & Comms Equipt Reval’n Reserve
Equity	33430	Internally Developed Software Revaluation [CLSD]	Blocked for Posting
Equity	33010	Land & Building Asset Reval’n Reserve (General)
Equity	33020	Land Revaluation Reserve - freehold and leasehold
Equity	33030	Building Reval’n Reserve-on freehd & leasehd land
Equity	33110	Plant & Equipment Asset Reval’n Reserve (General)
Equity	33120	Furniture and Fittings Revaluation Reserve
Equity	33140	Desktop PCs Revaluation Reserve
Equity	33150	ICT Monitors Revaluation Reserve
Equity	33160	Laptops and Tablet PCs Revaluation Reserve
Equity	33170	Printers Revaluation Reserve
Equity	33190	Connectivity (Data Comms) Revaluation Reserve
Equity	33260	Leased Assets Revaluation Reserve

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FOI 24/25-1817 OFFICIAL

Equity	33312	ROU-Revaluation Reserve-Leased Land
Equity	33320	ROU-Revaluation Reserve-Leased Buildings
Equity	33330	ROU-Reval Reserve-Leased General Plant & Equip
Equity	33340	ROU-Revaluation Reserve-Leased Motor Vehicles
Equity	33350	ROU-Revaluation Reserve-Leased ICT Hardware
Equity	33360	ROU-Revaluation Reserve-Leased ICT Software
Equity	38020	Adjustment - Changes in Accounting Policies
Equity	38021	AASB 16 modified retro transition-Leased Land
Equity	38023	AASB 16 modified retro transition-Leased GenP&E
Equity	38024	AASB 16 modified retro transition-Leased Motor Vec
Equity	38025	AASB 16 modified retro transition-Leased ICT HardW
Equity	38026	AASB 16 modified retro transition-Leased ICT SoftW
Expense	40077	Super expenses for super choice funds
Expense	41012	Reval Employee Provision (Bond Rate&Sal
Expense	41013	Monthly accrued super for super choice f
Expense	41270	Family Care
Expense	41280	School Holiday Program - Subject to FBT
Expense	41295	HEA - Household Establishment Allowance
Expense	41431	Income Tax Competitive Neutrality TER
Expense	41432	Payroll tax Competitive Neutrality TER
Expense	41594	Staff Removal Costs (P5 tax code)
Expense	41595	Staff Removal Costs (P1 Tax Code for HR
Expense	41650	Costs Associated with Redundancies
Expense	41653	MPL Premiums
Expense	41654	Workers Compensation Payments
Expense	42040	Higher Education Cont - Subject to FBT-B
Expense	42045	Indigenous University Fees (P5)
Expense	42047	Indigenous Non-university Study Expenses
Expense	42542	Contractors - IT ESP - HelpDesk Calls
Expense	43003	Review TA - Non Standard Costs
Expense	43013	Domestic Transaction Fees QBT
Expense	43019	Non-Commercial Accom Allowance Medicare
Expense	43065	Officer Contribution - Motor Vehicles (S
Expense	43525	Lease - Printers - Lexmark office printe
Expense	43591	Brochures - Agency Fees (Medicare)
Expense	43592	Brochures - Print Preparation (Medicare)
Expense	43593	Brochures - Printing (Medicare)
Expense	43594	Statement/Letter Printing (Medicare)
Expense	43597	SALMAT Bulk Printing
Expense	43598	EDS Print Management Fees
Expense	44001	Office Requisites & Services Planning
Expense	44006	SOS Central Admin Fee - DoFD
Expense	44052	Archive - Retrieval
Expense	44225	Tea Room Supply
Expense	45006	Freight (Leigh Marden Courier Charges)
Expense	45011	Postage - statement & letter (Medicare)
Expense	45012	Postage - Card production (Medicare)
Expense	45013	Postage - Related Entity
Expense	45037	SPARE - Mobile Phones (P2 tax code)
Expense	45080	Communication Links - Payment of Fibre O
Expense	46020	Waivers

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