sch.5B-sec.15Expenditure of general services charges fund

### sch.5B-sec.15 Expenditure of general services charges fund The statement must— have a section for section 107 expenditure of the fund that— lists, as separate line items, each type of section 107 expenditure; and states the total of the section 107 expenditure; and have a section for general expenditure that— lists, as separate line items, the following types of general expenditure (whether or not they are material expenditure)— audit expenses; banking expenses; electricity expenses; cleaning expenses; pest control expenses; phone and internet expenses; day-to-day maintenance expenses; scheme operator administration and management expenses; staff salary or wages that are not section 107 expenditure; staff expenses that are not section 107 expenditure. training costs, membership fees, bonuses lists, as separate line items, each other item of general expenditure that is material; and states, as a separate line item, the total amount of general expenditure that is not otherwise included in a separate line item; and states the total general expenditure; and separately state the total expenditure of the fund. Subsection (1) (b) (i) does not limit the types of general expenditure that may be listed in the statement as separate line items. In this section— general expenditure means expenditure of the fund other than section 107 expenditure. (sch.5B-sec.15-ssec.1) The statement must— have a section for section 107 expenditure of the fund that— lists, as separate line items, each type of section 107 expenditure; and states the total of the section 107 expenditure; and have a section for general expenditure that— lists, as separate line items, the following types of general expenditure (whether or not they are material expenditure)— audit expenses; banking expenses; electricity expenses; cleaning expenses; pest control expenses; phone and internet expenses; day-to-day maintenance expenses; scheme operator administration and management expenses; staff salary or wages that are not section 107 expenditure; staff expenses that are not section 107 expenditure. training costs, membership fees, bonuses lists, as separate line items, each other item of general expenditure that is material; and states, as a separate line item, the total amount of general expenditure that is not otherwise included in a separate line item; and states the total general expenditure; and separately state the total expenditure of the fund. (sch.5B-sec.15-ssec.2) Subsection (1) (b) (i) does not limit the types of general expenditure that may be listed in the statement as separate line items. (sch.5B-sec.15-ssec.3) In this section— general expenditure means expenditure of the fund other than section 107 expenditure. - (a) have a section for section 107 expenditure of the fund that— (i) lists, as separate line items, each type of section 107 expenditure; and (ii) states the total of the section 107 expenditure; and - (i) lists, as separate line items, each type of section 107 expenditure; and - (ii) states the total of the section 107 expenditure; and - (b) have a section for general expenditure that— (i) lists, as separate line items, the following types of general expenditure (whether or not they are material expenditure)— (A) audit expenses; (B) banking expenses; (C) electricity expenses; (D) cleaning expenses; (E) pest control expenses; (F) phone and internet expenses; (G) day-to-day maintenance expenses; (H) scheme operator administration and management expenses; (I) staff salary or wages that are not section 107 expenditure; (J) staff expenses that are not section 107 expenditure. Examples— training costs, membership fees, bonuses (ii) lists, as separate line items, each other item of general expenditure that is material; and (iii) states, as a separate line item, the total amount of general expenditure that is not otherwise included in a separate line item; and (iv) states the total general expenditure; and - (i) lists, as separate line items, the following types of general expenditure (whether or not they are material expenditure)— (A) audit expenses; (B) banking expenses; (C) electricity expenses; (D) cleaning expenses; (E) pest control expenses; (F) phone and internet expenses; (G) day-to-day maintenance expenses; (H) scheme operator administration and management expenses; (I) staff salary or wages that are not section 107 expenditure; (J) staff expenses that are not section 107 expenditure. Examples— training costs, membership fees, bonuses - (A) audit expenses; - (B) banking expenses; - (C) electricity expenses; - (D) cleaning expenses; - (E) pest control expenses; - (F) phone and internet expenses; - (G) day-to-day maintenance expenses; - (H) scheme operator administration and management expenses; - (I) staff salary or wages that are not section 107 expenditure; - (J) staff expenses that are not section 107 expenditure. Examples— training costs, membership fees, bonuses - (ii) lists, as separate line items, each other item of general expenditure that is material; and - (iii) states, as a separate line item, the total amount of general expenditure that is not otherwise included in a separate line item; and - (iv) states the total general expenditure; and - (c) separately state the total expenditure of the fund. - (i) lists, as separate line items, each type of section 107 expenditure; and - (ii) states the total of the section 107 expenditure; and - (i) lists, as separate line items, the following types of general expenditure (whether or not they are material expenditure)— (A) audit expenses; (B) banking expenses; (C) electricity expenses; (D) cleaning expenses; (E) pest control expenses; (F) phone and internet expenses; (G) day-to-day maintenance expenses; (H) scheme operator administration and management expenses; (I) staff salary or wages that are not section 107 expenditure; (J) staff expenses that are not section 107 expenditure. Examples— training costs, membership fees, bonuses - (A) audit expenses; - (B) banking expenses; - (C) electricity expenses; - (D) cleaning expenses; - (E) pest control expenses; - (F) phone and internet expenses; - (G) day-to-day maintenance expenses; - (H) scheme operator administration and management expenses; - (I) staff salary or wages that are not section 107 expenditure; - (J) staff expenses that are not section 107 expenditure. Examples— training costs, membership fees, bonuses - (ii) lists, as separate line items, each other item of general expenditure that is material; and - (iii) states, as a separate line item, the total amount of general expenditure that is not otherwise included in a separate line item; and - (iv) states the total general expenditure; and - (A) audit expenses; - (B) banking expenses; - (C) electricity expenses; - (D) cleaning expenses; - (E) pest control expenses; - (F) phone and internet expenses; - (G) day-to-day maintenance expenses; - (H) scheme operator administration and management expenses; - (I) staff salary or wages that are not section 107 expenditure; - (J) staff expenses that are not section 107 expenditure. Examples— training costs, membership fees, bonuses