| Procedure
13.3.1 Employees will be paid by Flinders University
and costs allocated proportionate to time employed at Flinders
University and the external organisation.
13.3.2 The costs apportioned to Flinders University
will be debited to the employee's home cost centre.
13.3.3 The costs apportioned to the external organisation
will be debited to a recovery account.
13.3.4 Human resource management personnel will extract
data from the recovery accounts and calculate the amount due
from each organisation.
13.3.5 Some contracts provide for monthly or quarterly
reimbursement in arrears and there are some which are payable
in advance.
13.3.6 In the case of the Clinical Academic Agreement
with the South Australian Health Commission through Flinders
Medical Centre 5% will be added to the cost recorded in the
recovery account to cover administration charges.
13.3.7 Details of the calculation will be sent to
the General Accounts Office where an invoice will be raised
for despatch to the organisation.
13.3.8 Any queries arising from the invoice will
be directed to the Payroll Section who will initiate adjustments
if required.
12.3.9 Accounting entries are as follows:
| Accounting entries |
| Function |
Action |
| Payment of salary to employee |
DR — Recovery Account
CR — Bank |
| Invoice raised |
DR — Sundry Debtors
CR — Recovery Account |
| Payment of invoice |
DR — Bank
CR — Sundry Debtors
CR — Income (FMC 5%) |
13.3.10 Follow up action in the event of non-payment
will be processed (as per section,
5.8). |
