Recoverable Expenditure

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Purpose of this policy

To ensure that schools recover expenditure on items or events for which they may recoup costs.


Items and events for which schools may recover expenditure are:

  • material for practical subjects that the student will take possession of (examples: Art/craft, woodwork and metalwork)
  • home economics purchases
  • camps and excursions.


All recoverable expenses

Schools should:

  • request approval from the school council for the amount requested from parents/guardians
  • charge payments against the appropriate program
  • ensure that material is paid for before issue
  • collect sufficient money to cover costs
  • maintain strict stock control of items
  • monitor receipts and expenditure.

Home economics purchases

Schools may pay for stores for home economics classes by either:

  • opening credit accounts with suppliers for the purpose of purchasing stores on credit, or
  • purchasing the required stores and claiming reimbursement from the petty cash float.

Camps and excursions

Generally, parents/guardians meet the costs of excursions, camps or other activities. The school:

  • may raise funds for a specific activity
  • should use the chart of accounts codes to record and identify all revenue, expenditure and GST for these activities
  • should prepare a financial statement from CASES21 for each excursion and give it to the school council for review.

Related policies

Department resources


  • Tax: for Schools GST Fact Sheet - Camps.