Payment of Accounts

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Purpose of this policy

To ensure that schools comply with account payment and petty cash guidelines.


All payments must be authorised by the principal and a member of the school council nominated by the school council.  Signatories should ensure that payment claims:

  • are supported by:
    • properly authorised purchase orders and quotes where applicable
    • certified invoices
    • correctly endorsed delivery dockets or proof of receipt of goods or services
  • have been checked for correctness, in particular:
    • quantities or price variance from the approved purchase order
    • authorisation of any variance of supply or price
    • ensuring payments are not duplicated.

The principal with school council permission may establish a petty cash advance and:

  • the limit on any one payment is $200
  • clear records of petty cash expenditure must be maintained
  • all petty cash claims must be supported by receipts or invoices
  • advances must be adjusted at the end of each school year by either the:
    • repayment of cash equal to the advance
    • production of vouchers equal to the advance
    • production of cash and vouchers equal to the advance.

Related policies

Related legislation

  • Education and Training Reform Regulations 2007, section 37 (1) (2) (3)
  • Unclaimed Moneys Act 2008

Department resources