Question on Notice regarding credit card payment practices within various departments under the Environment portfolio. The answers reveal differing approaches to reconciling credit card statements with supporting invoices.

AnsweredQoN 2120Legislative Assembly
Asked
14 October 2003
Portfolio
the Environment

QuestionView source ↗

(b) if not, why not?
Department of Conservation and Land Management (a) No. (b) The Department is bulk-billed by the credit card companies on a monthly basis. In order to meet the deadline before late payment penalties are applied, the Department pays the amount owing and then individual officers check their section of the bulk bill against invoices on a line by line basis with any discrepancies or adjustments advised to the card company and rectified in the following month. Department of Environment (Please note: Department of Environment entails Department of Environmental Protection, Water and Rivers Commission, Keep Australia Beautiful Council and the Swan River Trust) (a) Yes, all monthly credit card statements are being checked against the supporting invoices, to ensure the transaction amount corresponds to the statement amount, before being passed on for payment. (b) Answered by (a). Office of Water Regulation (a) Yes. (b) Not applicable. Perth Zoo (a) All amounts on statements from credit card companies are supported by invoices. Prior to payment and as part of the monthly credit card reconciliation process, these invoices are checked against the amounts appearing on the credit card statements. The supporting invoices are also required to establish the GST component of charges and to support the claiming of input tax credits associated with the GST. (b) Not applicable as all statements are checked against invoices. Botanic Gardens and Parks Authority (a) Yes. (b) Not applicable.
(a) No. (b) The Department is bulk-billed by the credit card companies on a monthly basis. In order to meet the deadline before late payment penalties are applied, the Department pays the amount owing and then individual officers check their section of the bulk bill against invoices on a line by line basis with any discrepancies or adjustments advised to the card company and rectified in the following month. Department of Environment (Please note: Department of Environment entails Department of Environmental Protection, Water and Rivers Commission, Keep Australia Beautiful Council and the Swan River Trust) (a) Yes, all monthly credit card statements are being checked against the supporting invoices, to ensure the transaction amount corresponds to the statement amount, before being passed on for payment. (b) Answered by (a). Office of Water Regulation (a) Yes. (b) Not applicable. Perth Zoo (a) All amounts on statements from credit card companies are supported by invoices. Prior to payment and as part of the monthly credit card reconciliation process, these invoices are checked against the amounts appearing on the credit card statements. The supporting invoices are also required to establish the GST component of charges and to support the claiming of input tax credits associated with the GST. (b) Not applicable as all statements are checked against invoices. Botanic Gardens and Parks Authority (a) Yes. (b) Not applicable.
(b) The Department is bulk-billed by the credit card companies on a monthly basis. In order to meet the deadline before late payment penalties are applied, the Department pays the amount owing and then individual officers check their section of the bulk bill against invoices on a line by line basis with any discrepancies or adjustments advised to the card company and rectified in the following month. Department of Environment (Please note: Department of Environment entails Department of Environmental Protection, Water and Rivers Commission, Keep Australia Beautiful Council and the Swan River Trust) (a) Yes, all monthly credit card statements are being checked against the supporting invoices, to ensure the transaction amount corresponds to the statement amount, before being passed on for payment. (b) Answered by (a). Office of Water Regulation (a) Yes. (b) Not applicable. Perth Zoo (a) All amounts on statements from credit card companies are supported by invoices. Prior to payment and as part of the monthly credit card reconciliation process, these invoices are checked against the amounts appearing on the credit card statements. The supporting invoices are also required to establish the GST component of charges and to support the claiming of input tax credits associated with the GST. (b) Not applicable as all statements are checked against invoices. Botanic Gardens and Parks Authority (a) Yes. (b) Not applicable.
Department of Environment (Please note: Department of Environment entails Department of Environmental Protection, Water and Rivers Commission, Keep Australia Beautiful Council and the Swan River Trust) (a) Yes, all monthly credit card statements are being checked against the supporting invoices, to ensure the transaction amount corresponds to the statement amount, before being passed on for payment. (b) Answered by (a). Office of Water Regulation (a) Yes. (b) Not applicable. Perth Zoo (a) All amounts on statements from credit card companies are supported by invoices. Prior to payment and as part of the monthly credit card reconciliation process, these invoices are checked against the amounts appearing on the credit card statements. The supporting invoices are also required to establish the GST component of charges and to support the claiming of input tax credits associated with the GST. (b) Not applicable as all statements are checked against invoices. Botanic Gardens and Parks Authority (a) Yes. (b) Not applicable.
(Please note: Department of Environment entails Department of Environmental Protection, Water and Rivers Commission, Keep Australia Beautiful Council and the Swan River Trust) (a) Yes, all monthly credit card statements are being checked against the supporting invoices, to ensure the transaction amount corresponds to the statement amount, before being passed on for payment. (b) Answered by (a). Office of Water Regulation (a) Yes. (b) Not applicable. Perth Zoo (a) All amounts on statements from credit card companies are supported by invoices. Prior to payment and as part of the monthly credit card reconciliation process, these invoices are checked against the amounts appearing on the credit card statements. The supporting invoices are also required to establish the GST component of charges and to support the claiming of input tax credits associated with the GST. (b) Not applicable as all statements are checked against invoices. Botanic Gardens and Parks Authority (a) Yes. (b) Not applicable.
(a) Yes, all monthly credit card statements are being checked against the supporting invoices, to ensure the transaction amount corresponds to the statement amount, before being passed on for payment. (b) Answered by (a). Office of Water Regulation (a) Yes. (b) Not applicable. Perth Zoo (a) All amounts on statements from credit card companies are supported by invoices. Prior to payment and as part of the monthly credit card reconciliation process, these invoices are checked against the amounts appearing on the credit card statements. The supporting invoices are also required to establish the GST component of charges and to support the claiming of input tax credits associated with the GST. (b) Not applicable as all statements are checked against invoices. Botanic Gardens and Parks Authority (a) Yes. (b) Not applicable.
(b) Answered by (a). Office of Water Regulation (a) Yes. (b) Not applicable. Perth Zoo (a) All amounts on statements from credit card companies are supported by invoices. Prior to payment and as part of the monthly credit card reconciliation process, these invoices are checked against the amounts appearing on the credit card statements. The supporting invoices are also required to establish the GST component of charges and to support the claiming of input tax credits associated with the GST. (b) Not applicable as all statements are checked against invoices. Botanic Gardens and Parks Authority (a) Yes. (b) Not applicable.
Office of Water Regulation (a) Yes. (b) Not applicable. Perth Zoo (a) All amounts on statements from credit card companies are supported by invoices. Prior to payment and as part of the monthly credit card reconciliation process, these invoices are checked against the amounts appearing on the credit card statements. The supporting invoices are also required to establish the GST component of charges and to support the claiming of input tax credits associated with the GST. (b) Not applicable as all statements are checked against invoices. Botanic Gardens and Parks Authority (a) Yes. (b) Not applicable.
(a) Yes. (b) Not applicable. Perth Zoo (a) All amounts on statements from credit card companies are supported by invoices. Prior to payment and as part of the monthly credit card reconciliation process, these invoices are checked against the amounts appearing on the credit card statements. The supporting invoices are also required to establish the GST component of charges and to support the claiming of input tax credits associated with the GST. (b) Not applicable as all statements are checked against invoices. Botanic Gardens and Parks Authority (a) Yes. (b) Not applicable.
(b) Not applicable. Perth Zoo (a) All amounts on statements from credit card companies are supported by invoices. Prior to payment and as part of the monthly credit card reconciliation process, these invoices are checked against the amounts appearing on the credit card statements. The supporting invoices are also required to establish the GST component of charges and to support the claiming of input tax credits associated with the GST. (b) Not applicable as all statements are checked against invoices. Botanic Gardens and Parks Authority (a) Yes. (b) Not applicable.
Perth Zoo (a) All amounts on statements from credit card companies are supported by invoices. Prior to payment and as part of the monthly credit card reconciliation process, these invoices are checked against the amounts appearing on the credit card statements. The supporting invoices are also required to establish the GST component of charges and to support the claiming of input tax credits associated with the GST. (b) Not applicable as all statements are checked against invoices. Botanic Gardens and Parks Authority (a) Yes. (b) Not applicable.
(a) All amounts on statements from credit card companies are supported by invoices. Prior to payment and as part of the monthly credit card reconciliation process, these invoices are checked against the amounts appearing on the credit card statements. The supporting invoices are also required to establish the GST component of charges and to support the claiming of input tax credits associated with the GST. (b) Not applicable as all statements are checked against invoices. Botanic Gardens and Parks Authority (a) Yes. (b) Not applicable.
(b) Not applicable as all statements are checked against invoices. Botanic Gardens and Parks Authority (a) Yes. (b) Not applicable.
Botanic Gardens and Parks Authority (a) Yes. (b) Not applicable.
(a) Yes. (b) Not applicable.
(b) Not applicable.

AnswerView source ↗

Answered
4 December 2003
Responded by
Minister for the Environment
Response time
51 days
Ministerial Office
(a-b) Credit card statements are paid in full on receipt of the statement without reference to invoices. This practice avoids interest rate penalties. Cardholders subsequently provide supporting information when acquitting individual cardholder statements. This practice meets with Office of the Auditor General approval and was a practice under the Coalition Government.
Department of Conservation and Land Management
(a) No.
(b) The Department is bulk-billed by the credit card companies on a monthly basis. In order to meet the deadline before late payment penalties are applied, the Department pays the amount owing and then individual officers check their section of the bulk bill against invoices on a line by line basis with any discrepancies or adjustments advised to the card company and rectified in the following month.
Department of Environment
(Please note: Department of Environment entails Department of Environmental Protection, Water and Rivers Commission, Keep Australia Beautiful Council and the Swan River Trust)
(a) Yes, all monthly credit card statements are being checked against the supporting invoices, to ensure the transaction amount corresponds to the statement amount, before being passed on for payment.
(b) Answered by (a).
Office of Water Regulation
(a) Yes.
(b) Not applicable.
Perth Zoo
(a) All amounts on statements from credit card companies are supported by invoices. Prior to payment and as part of the monthly credit card reconciliation process, these invoices are checked against the amounts appearing on the credit card statements. The supporting invoices are also required to establish the GST component of charges and to support the claiming of input tax credits associated with the GST.
(b) Not applicable as all statements are checked against invoices.
Botanic Gardens and Parks Authority
(a) Yes.
(b) Not applicable.

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