Status and Details
December 2019 – Editorial changes to references to the Financial Accountant (Assets) position replaced by the Division of Finance to reflect the University structure. Approved in accordance with delegation schedule 1, GOV10B. August 2019 – This is the first version of the Constructed Assets Policy to be published in the CSU Policy Library. Approved by the Chief Financial Officer in accordance with delegation GOV10. This document sets out the University's policy on the accounting requirements for the capitalisation of work in progress of buildings, infrastructure and related refurbishments of related assets. The provisions contained in this Policy only apply to the accounting of the capital projects. The management procedures and controls relating to the assets remain at the discretion of the Division of Facilities Management. Constructed Assets Policy
Status
Historic
Indicates if this version of the document is in effect (Current), yet to come into effect (Future), or expired (Historic).
Effective Date
13th August 2019
This is the date on which this version of the document came into effect.
Review Date
13th August 2022
The next review of this document is scheduled to commence on this date.
Approval Authority
Chief Financial Officer
The noted authority approved this is version of the document.
Approval Date
31st July 2019
This is the date on which this version of the document was approved by the authorised authority.
Expiry Date
12th May 2020
This is the date on which this version expires. It may still apply, conditionally, after this date.
Unit Head
Paul Dowler
Chief Financial Officer
This is the officer generally responsible for day to day administrative matters.
Author
Craig Richardson
+61 2 6933 2360
This is the author of record for this version of the document.
Enquiries Contact
Division of Finance
General enquiries should be directed to the officer/area listed.
Summary of Changes from Previous Version
Clauses Amended:Policy: All