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2019 - ADPP & UCWE Rates PDF File 72.0 KB
2019 - Domestic Fee Paying Undergraduate Rates PDF File 12.7 KB
2019 - Single Subject Study Fees PDF File 14.7 KB
2019 - SSAF Fee & Exceptions PDF File 10.5 KB
2019 - Studylink PDF File 73.8 KB
2020 - Banded Domestic Fee Paying UG Rates PDF File 15.5 KB
2020 - Domestic FPPG Rates PDF File 139.5 KB
2020 - International On Campus Continuing Student Rates PDF File 444.7 KB
2020 - International Online Continuing Students PDF File 81.7 KB
2020 - Single Subject Study Fees PDF File 15.2 KB
Asset / Equipment Barcoding MS Word Document 27.5 KB
Australian Business Number (ABN) information for Supplier Payments PDF File 189.1 KB
Banner Document Management - Using Finance Web Xtender PDF File 1.2 MB
Banner Finance - Types of Security MS Word Document 251.5 KB
BDMS Record Keeping Guide PDF File 589.3 KB
Campus Mail & Delivery Schedule - Albury Wodonga PDF File 68.2 KB
Campus Mail & Delivery Schedule - Bathurst PDF File 71.1 KB
Campus Mail & Delivery Schedule - Wagga Wagga PDF File 181.3 KB
Chart of Accounts - Account Codes PDF File 558.1 KB
Chart of Accounts - Full PDF File 1.6 MB
Chart of Accounts - Fund Codes PDF File 589.0 KB
Chart of Accounts - Organisation Codes PDF File 387.1 KB
Chart of Accounts - Program Codes PDF File 1.3 MB
Commercial Capital Projects Procedure PDF File 106.0 KB
Conference Fee Payment Fact Sheet PDF File 107.2 KB
Constructed Asset Capitalisation Link
Corporate Card Expense Type Guide PDF File 35.6 KB
Corporate Purchase Card Documentation Cheat Sheet PDF File 25.2 KB
Corporate Purchase Card GST Cheat Sheet PDF File 354.6 KB
Corporate Uniform - Mens Clothing Range PDF File 4.4 MB
Corporate Uniform - Womens Clothing Range PDF File 3.7 MB
Employment Cost Calculator Instructions PDF File 164.6 KB
End of Year Balance Fact Sheet PDF File 221.8 KB
FAST Budget Transfer User Guide PDF File 1.0 MB
FAST Journal Approver User Guide PDF File 402.3 KB
FAST Journal Transfer User Guide PDF File 1.3 MB
FAST User Guide PDF File 3.3 MB
Finance Review Committee (FRC) Terms of Reference Link
Finance Risk Register PDF File 88.9 KB
Fleet Motor Vehicle Charges Link
GST Tax Credit Availability on Purchases MS Word Document 52.5 KB
Insurance - ACT Workers Compensation Certificate of Currency PDF File 47.2 KB
Insurance - CSCS Workers Compensation Certificate of Currency PDF File 73.3 KB
Insurance - General and Products Liability Confirmation of Protection PDF File 200.8 KB
Insurance - Journey / Trip Accident PDS PDF File 406.7 KB
Insurance - Journey / Trip Certificate of Currency PDF File 75.5 KB
Insurance - Journey / Trip Coverage PDS PDF File 200.6 KB
Insurance - Malpractice Protection Confirmation of Protection PDF File 200.5 KB
Insurance - NSW Workers Compensation Certificate of Currency PDF File 194.5 KB
Insurance - Professional Liability Protection Confirmation of Protection PDF File 206.6 KB
Insurance Coverage Letter for Domestic Students PDF File 146.2 KB
Insurance Coverage Letter for Overseas Students PDF File 167.6 KB
Insurance Coverage Letter for Staff PDF File 63.8 KB
International Parcels PDF File 32.6 KB
Payment of Membership, Licence, and Subscription Fees MS Word Document 26.0 KB
Prepaid Expenditure Fact Sheet PDF File 258.4 KB
Procurement Newsletter PDF File 111.3 KB
ProMaster - Corporate Purchase Cardholder Guide PDF File 5.1 MB
ProMaster - Supervisors User Manual PDF File 726.8 KB
Purchase Card - Assigning Reconciliation Authority PDF File 156.7 KB
Purchase Card Guidelines PDF File 124.4 KB
Purchase Card ProMaster User Guide PDF File 5.6 MB
Purchase Card What Can I Use It For PDF File 69.6 KB
Purchasing Guiding Principles Fact Sheet PDF File 341.2 KB
Purchasing Specification Checklist MS Word Document 76.5 KB
Purchasing via Online Auction MS Word Document 29.5 KB
Reporting Stolen or Missing Equipment MS Word Document 22.0 KB
Research - Budget & Salary Recovery Guidelines PDF File 435.2 KB
Research Budget Calculator User Guide Link
Responsibility for Management of Seminars, Conferences, Events MS Word Document 51.0 KB
Salary Packaging Guidelines PDF File 112.0 KB
Staff Employment Oncosts Schedule MS Excel Document 12.2 KB
Staff Personal Assets Schedule PDF File 65.7 KB
Statement by Supplier Guide MS Word Document 35.0 KB
Superannuation Changed Employment Status PDF File 151.9 KB
Superannuation Contribution Flexibility PDF File 632.9 KB
Tax Invoice Validity Guide MS Word Document 40.0 KB
Tax Liabilities on Meal Entertainment PDF File 129.7 KB
Trading Float Custodian Instructions PDF File 36.9 KB
Unimarket - Approver Guide PDF File 375.4 KB
Unimarket - Blanket Order Guide PDF File 287.5 KB
Unimarket - Browser Guide PDF File 1018.1 KB
Unimarket - Buyer Guide PDF File 1.1 MB
Unimarket - Guide PDF File 518.9 KB
Unimarket - Receiving Guide PDF File 765.6 KB
Use of the University Internal Mail System PDF File 35.5 KB



Assets Overview

The role of the Asset Management Section within the Division of Finance is to manage fixed assets in regards to acquisition, relocation, disposal, calculation of depreciation and losses/gains on the sale of assets, and to allow the University to comply with statutory requirements.

The University maintains a central record of fixed assets and their values within the Division of Finance. A centralised system of recording assets enables the Division of Finance to provide information to the Schools and Divisions of CSU regarding their assets. Sections are able to obtain a report of their assets by contacting the Asset Manager (

A fixed asset (also known as a non-current asset) is any item of plant, equipment, or computer software which cost $10,000 (GST ex.) and over when purchased. These assets are charged to the Banner Accounts 426 - Computer Software (>$10,000), and 427 - Plant & Equipment (>$10,000). The Asset Manager will review these accounts on a monthly basis to record these asset acquisitions on the asset register. Details of the acquisitions will be obtained by a combination of details extracted from the Purchase Requisition submitted by the School or Section, and via an Asset Information Sheet that is issued by the Asset Manager to the custodian of the asset.

Minor equipment is any item of plant, equipment, or computer software which cost less than $10,000 (GST ex.) when purchased. These items are recorded on minor equipment registers maintained by the individual Schools and Sections.

All assets purchased from funds administered by the University are formally the property of the University, except where an agreement to the contrary is part of the conditions associated with a particular grant or contract.

The Asset Manager is responsible for the annual stocktake of these assets. The Asset Manager will place a barcode label on all assets purchased within 12 months after the asset is acquired to assist with asset identification and the stocktake process. All assets are photographed to aid the identification of an asset.

Assets and Minor Equipment

Assets and Minor Equipment


  • Assets - items costing $10,000 or more
  • Minor Equipment - items costing less than $10,000

Asset and Minor Equipment Register

Asset Register - This is maintained by the Department of Finance and audited annually for completeness and accuracy. Sections are able to obtain a report of their assets by contacting the Asset Manager (

Minor Equipment Register (showing minimum details required) which can be used as the basis for individual sections own register. This format is to be used when forwarding annual stocktake returns to the Assets Office.
Those sections that wish to take digital photographs, it is suggested that the image is named the same as the barcode number (eg 300199.jpg) and stored in the s:drive. Digital photographs can be used to record items such as office furniture in each office/room. This information would be beneficial to CSU in the case of a natural disaster (eg fire).

Procedures for Disposal/Relocation/Lending

Assets and Minor Equipment

Stolen or Missing Assets and Minor Equipment

Asset Barcoding

Barcode labels are placed on all assets that cost $10,000 or more by the Assets Manager. These barcodes are either a yellow plastic barcode label (35mm x 15mm), or an aluminium barcode label (44mm x 19mm), both with Charles Sturt University printed on it.

White barcode labels (35mm x 15mm) are to be placed on minor equipment by the School or Division to facilitate the future transition to a central asset register for all assets and to assist you in identifying minor equipment during a stocktake. Barcode labels will also assist you if you use a barcode reader to conduct a stocktake of your equipment. Metal barcodes are also available for equipment that is exposed to heat, water, or located outdoors. Asset barcode labels are available by contacting the Assets Manager on Extn. 86119 or by email to Spare barcode labels should be kept by the officer whom is responsible for maintaining the minor equipment register for your School or Division.

If a barcode label becomes unstuck and lost, simply replace the barcode label with a new label and update your minor equipment register to record the new barcode label number.

Barcode labels have already been placed on all equipment distributed via the CSU Computer Shop.

Procedures for Affixing Barcode Labels

  1. Barcodes should be placed on a surface of the asset that is easy to access, preferably on the front for scanning and recognition. Please avoid placing barcodes on the rear or on the underside of items as this may require the movement of the item which will delay the time taken to complete the audit.
  2. Please ensure that the surface is clean. If the surface needs to be cleaned, use detergent & water and completely dry the surface with lint free paper towelling or cloth.
  3. Peel the label from its backing sheet & press firmly into place.
  4. Maximum adhesion is not reached for four (4) days, so where possible do not try to remove label or allow label to be interfered with until this period of time has elapsed.

Asset Depreciation

Depreciation is the accounting process used to allocate the annual expense that reduces the value of an asset as a result of wear and tear, age, or obsolescence. The University depreciates assets on a straight-line basis (i.e. calculations are based on the useful-life of the asset using accounting standards). The following table includes some of the main asset categories and their respective depreciation rates:

Depreciation Rates Applicable on the Main Categories of Assets
AssetSub-Asset % Depreciation
per Year
Useful Life
Artwork Artwork  -  -
Buildings Buildings  2.5%  40
Infrastructure Electrical Systems (cabling & transformers)  3.3%  30
  Gas Systems (underground)  4%  25
  Recycled Watering Systems  4%  25
  Water Storage Systems (tanks & reservoirs)  1.7%  60
  Sewerage Systems (treatment & reticulated)  4%  25
  Fire Reticulation Systems  4%  25
  Stormwater Systems  2.5%  40
  Fencing (brick)  2.5%  40
  Fencing (wire/steel)  3.3%  30
  Fencing (timber)  5%  20
  Car Parks (bitumen overlay)  5%  20
  Roads (bitumen)  5%  20
  Roads (gravel)  10%  10
  IT Fibre Network  4%  25
Land Land  -  -
Plant & Equipment Telephone Installations  10%  10
  Furniture and Fittings  10%  10
  Catering Equipment & Appliances  10%  10
  Farm Equipment  10%  10
  Computing Equipment  25%  4
  All other Plant & Equipment assets  20%  5 
Software Software  25%  4
Vehicles  Motor Vehicles & Large Buses  10%  10
  Commerical Vehicles & Small Buses  25%  4
Library Books Periodicals  20%  5
  Books  20%  5

Asset values and their remaining useful lives will be reviewed regularly to ensure that they reflect a true financial position. Assets Management will consult with the custodians of the category of assets being reviewed to ascertain these values.

Asset and Minor Equipment Disposal

An Asset Disposal Form needs to be completed and authorised prior to any asset being traded-in, donated, recycled or sent to landfill.

Please use the Equipment Disposal via eBay Form for further information regarding the disposal of equipment via eBay.

Asset Insurance

The University insures all assets subject to significant risk. There is basic excess of $2,000 for each insurance claim made. The University Accountant, Division of Finance, will determine whether an insurance claim is to be submitted for any stolen or missing equipment.

If you have any further questions regarding insurance, Contact the Insurance Officer.

Asset Minor Equipment Registers

All Budget Centre Managers are responsible for maintaining a minor equipment register for purchases (<$10,000 GST ex.) charged to their Schools/Divisions Account. Minor equipment registers are to be lodged annually to the Assets Manager, Division of Finance for audit inspection. Please submit your register prior to December each year to assist with the collection process. Random checks of equipment listed on minor equipment registers will be conducted. Minor equipment registers aid investigations in the event of fire, natural disaster, or theft. It is a requirement that minor equipment registers are to be signed-off by the two (2) officers conducting the minor equipment stocktake. Any questions in relation to minor equipment registers or stocktakes can be directed to the Assets Manager on Ext. 86119 or by email

A Minor Equipment Register is in Excel spreadsheet format and has been made available to assist you with recording your minor equipment. This spreadsheet can be used as the basis for recording the minimum details required. Your register may be of any other format, for example, Access, provided that it can produce a printed list of your minor equipment together with the minimum details required as incorporated in the Excel spreadsheet.

Barcode labels are to be placed on all minor equipment to facilitate the future transition to a central asset register for all assets and to assist you in identifying minor equipment during a stocktake. Barcode labels will also assist you if you use a barcode reader to conduct a stocktake of your equipment. Asset barcode labels are available by contacting the Assets Manager. Barcode labels will have already been placed on all equipment distributed via the CSU Computer Shop. Those sections that wish to take digital photographs, it is suggested that the image is named the same as the barcode number (for example 300199.jpg) and stored on the s: drive.

What to record on a Minor Equipment Register

A rational approach to recording minor equipment on your register should be taken, that is, each department should decide what equipment is to be recorded should there be a need for an insurance claim to be lodged. When making this decision, the attractiveness and portability of the equipment needs to be considered. Items of small value (for example, less than $100) should not be recorded on the register. Note: You do not have to record equipment that cost >$10,000 (GST ex.) as these items are recorded on the central asset register.

Examples of What to Record

  • Computers / Laptops / Servers
  • Printers /Scanners / Photocopiers
  • Laboratory Equipment (eg. electronic scales, analysers, data loggers, mannequins)
  • Office Equipment (eg. telephone answering machines, cash registers)
  • Office Suites (as opposed to ordinary office furniture)
  • USB Drives (Thumb drives) containing CSU intellectual property
  • Privately owned equipment (to resolve any issue relating to ownership)
  • Cameras
  • Audio Visual Equipment (eg. projectors)
  • Agricultural and Grounds Equipment
  • Catering Equipment (eg. refrigerators)
  • Musical Instruments
  • Security Equipment
  • Sporting Equipment
  • Tools (eg. bandsaws, lathes)

Examples of What Not to Record

  • Furniture and Fittings (chairs, shelving, cabinets, tables, lighting as these items are covered by the University's building insurance)
  • Stationery
  • Fire Extinguishers
  • Fixed Air-conditioner Units
  • Unrepairable or Unusable Equipment

Asset Relocation or Loan

An Asset Transfer / Loan Form is required whenever an asset is relocated or transferred to another School or Division (where the asset is not sold), or loaned. (Note: Please use an 'Asset Disposal Form' where an asset has been sold to another School or Division). If an asset is to be loaned to a staff member, student, or individual or organisation outside of the University, a 'loan agreement' between the University and the external party is required. Such a loan agreement is to comply with the 'Legal Policy and Procedure' in the CSU Policy Library. You may request the University Solicitor to prepare the loan agreement for you by completing a 'Request for Legal Advice Form' which is also found at CSU Policy Library. When drafting a loan agreement, either by the University Solicitor or by you, consideration should be given to:

  • The borrower being liable for any loss or damage to the equipment or damage to other property resulting from the misuse of the equipment;
  • Equipment is not to be loaned to a third party;
  • All expenses associated with the removal and return of the equipment are at the cost of the borrower;
  • Mitigating arrangements to recover items not returned (for example, withholding of student results);
  • Term of loan;
  • Record of Item Description, Barcode Number, Borrower's Name, Borrower's Signature, Borrower's Location, Approving Officer's Name and Signature, and Section Head or Dean's Approval;
  • Maintain security for all borrowed equipment;
  • Agreement to read any Standard Operating Procedure (SOP) relating to the use of the equipment on loan;
  • Report any equipment faults.

A copy of the loan agreement is to be provided to the Asset Manager for stocktake and audit purposes.

Asset Stolen or Missing

In the event of a break-in

If a break-in has occurred, do not touch anything and telephone Security on your campus to submit a Security Incident Report. A check for missing assets should then be performed by contacting the Assets Manager to obtain a copy of the minor equipment register and major asset register for your section. If equipment has been stolen, proceed to report the incident to police, and complete a Stolen or Missing Asset Report. If more than one item of equipment has been stolen or is missing, please attach a separate list.

Attach a copy of the police report and if the report does not include all details of the break-in such as the extent of damage caused to equipment or any other relevant information, please attach a report of these details.

If equipment is lost

If the equipment is simply missing for an extended period of time (or when the equipment has been missing since prior to the previous year's asset stock take) please attach a written report of the full circumstances relating to the missing equipment including when the equipment was last seen, its last known location and what actions have been taken to safeguard equipment.

Insurance - The University Accountant, Division of Finance, will determine whether an insurance claim is warranted for stolen or missing equipment as a $10,000 excess is payable on each claim submitted.


The following documents are currently under review:

  • Budget Guidelines & Forms
  • Salary Oncosts Schedule
  • Salary Budget Adjustment Request
  • Equipment Bid Form
  • Operational Guidelines For Management of Divisional Budgets

In the meantime, if you need to refer to any of these documents, please contact Finance Management Services

Chart of Accounts

End of Year Balances - Carried Forward & Internal Funding Transfers

This document explains the treatment for Balances Carried Forward, Internal Funding Transfers, Internal Expense recoveries and other transfers.

Expenditure Delegations

University Council has approved the Policy on Delegations and Authorisations. Details are available from the Policy Library at: Delegations and Authorisations Policy

Expenditure Delegation schedules are also available from the Policy Library on the Associated Documentation tab.

General expenditure delegations are to be in accordance with Schedule 3 - Expenditure Delegations. Each approval level (Band) requires nomination of at least one Approver in each Band. There is the facility to nominate a further two Approvers in each Band, if required. See below for the appropriate HEW levels for each Band.

Travel expenditure delegations are to be in accordance with Schedule 6 - Travel Delegations.

Delegates must be Budget Centre Managers to be able to approve expenditure and as such require Banner Finance access to the relevant organisation codes. If they are not already approved to monitor and manage transactions against the relevant organisation code, the Primary or Secondary Budget Centre Manager will need to provide approval for that authority by completing a Request for Banner Finance Access

BandLevel Approval Limit
Band 2 Staff HEW 5 - 6 May approve up to $     3,000
Band 3 Staff HEW 7 - 8 May approve up to $     5,000
Band 4 Staff HEW 9 - 10 May approve up to $   10,000
Band 6 Directors / Heads of School May approve up to $   25,000
Band 7 Deans, Executive Directors,
Heads of Campus,
Research Centre Directors
May approve up to $   50,000

General expenditure authorisations will default to the Head of School / Director where no Band 2 to 4 delegates are named.

The current 'Financial Delegations Approval Listing' is available online using the link below:
Finance Delegations Approval Listing

To request changes to ongoing Delegations, please click the link below:
Delegations Request

Enquiries regarding the Financial Delegations Approval Listing should be directed to

Finance Review Committee

License, Membership & Subscription Fees

Reference Documents


UniSuper Membership

UniSuper is the superannuation fund for Australia’s higher education and research sector. The Fund provides low fees and charges, free education and advisory services, flexible superannuation and pension products and service from staff who understand the Fund and members' requirements.

UniSuper offers members a choice of style of super, “Defined Benefit” or “Accumulation”, with the difference being the method of benefit calculation.

  1. Defined Benefit By this method, your balance is calculated using a formula that includes your age, salary and years of membership. Defined benefits are typically not determined by investment performance.
  2. Accumulation Your super balance accumulates over time with investment returns (which may be positive or negative). Your final benefit is the total of your account (minus fees and taxes) and depends on investment performance.

For more information download the booklet:

Enterprise Agreement


15.1 The University will maintain for employees as at the date of FWC approval of this Agreement the employer contributions into the current fund and arrangements for superannuation in effect at that time.

15.2 UniSuper is the nominated superannuation provider for the University. While this Agreement is in operation, all superannuation contributions for existing employees who are members of UniSuper, and for all new employees, shall be made to UniSuper.

15.3 For those employed by the University during the life of this Agreement, the University will provide the following superannuation employer contributions: (i) For continuing employees and fixed-term employees on a contract in excess of one (1) year the employer contribution paid by the University will be at the rate of 17%; (ii) For employees on a contract of one (1) year or less, and casual employees, the employer contribution paid by the University will be the Government Superannuation Guarantee (GSG) rate;

15.4 At the date of commencement of this Agreement the GSG rate is 9.25%;

Employee Contribution Rates

  1. UniSuper Full Members
    Permanent staff members and those on fixed term contracts for 2 years or more are eligible for full member status membership and the applicable contribution rates. Members may elect to contribute up to 7% of their gross salary before or after tax as an employee contribution.
  2. UniSuper ‘Super-Guarantee’ Only Members
    Casual staff members and those on fixed term contracts less than 2 years are not eligible to make employee contributions
  3. SASS Members
    Members may contribute up to 9% of their review date salary. At the end of each year members are given the opportunity to adjust their contribution rate for the following year.
  4. SSS Members

Voluntary Contributions

UniSuper Members may make voluntary contributions via either a regular payroll deduction or a lump sum payment direct to UniSuper. Voluntary contributions cannot be made to the State Funds (i.e. SASS and SSS). Members of these funds must apply for UniSuper membership for any voluntary contributions.

Lump sum contributions can be made by BPAY or by cheque.

For more information refer to the Voluntary Contributions page on the UniSuper Website.

Roll-over Superannuation to UniSuper

UniSuper accepts roll-overs (transfers) from other superannuation funds. There are no charges or fees for making a roll-over.

How to roll over your other super accounts into UniSuper

  1. Download a Rollover Form and complete one form for each account you wish to rollover to UniSuper
  2. Complete the form and post it to UniSuper.
  3. UniSuper will contact your previous fund(s), arrange the transfer and write to you once the rollover has been deposited to your account.

Salary Sacrifice

Your contributions to your superannuation may be salary sacrificed (packaged) as a before tax payroll deduction. Contributions made through salary packaging are considered to be 'employer contributions' and therefore a 15% contributions tax is applied.

Taxation Policies & Procedures