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Accounting Standard Changes Survey

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Submissions for this form are closed.


The below survey has been designed for officers at schools to provide information that will be used to determine the impact of accounting standard changes on school operations. The Department will use the results of this data collection exercise to evaluate the extent of the accounting standard changes and to provide training and guidance to school officers on the changes that need to be applied when accounting for revenue and lease transactions.

This survey is mandatory, and is expected to be reviewed by the Auditor-General in terms of the Department’s response to, and implementation of, the accounting standard changes.

The below questionnaire should be answered for the current school year and in relation to all companies in EDSAS (excluding preschool companies).

We are requesting that your completed questionnaire be submitted by 19 October 2018.


  1. The survey has been designed with a yes/no format. As a result, if you answer no, you will be directed to the next question.
  2. When answering the questions, please keep in mind that a threshold of $15,000 GST exclusive per transaction is being adopted so this should minimise the number of transactions that are reported throughout this survey.
  3. Specific questions require that documents be attached where the school holds the information (such as lease agreements). The survey tool accepts a number of different file formats, however pdf, excel and word documents are preferable.
  4. A template has been provided for data collection. A weblink, at the relevant questions, will take you to the template which can then be completed, saved and attached into the survey tool.
  5. Once all questions have been answered and all available documentation has been attached, please press the 'submit' button and the results will be sent to the Financial Services and Compliance team for analysis.


If assistance is required in understanding or completing the survey questions, please feel free to contact Education.FinancialStatementsSurvey@sa.gov.au or

Bernadette O'Nial (Manager, Financial Accounting) - 8226 1375

David Mikutta (Senior Compliance Officer) - 8226 8836

Jude Chesterman (Finance Officer) - 8226 7986