D – glossary definitions

D glossary

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Data entry operator

Refers to a staff member who is authorised to input data into a computer system.


Opposite of a credit entry. Represents a reduction in available funds. See Double entry.


Money an organisation or individual owes to another.


A customer, parent or client who owes the school money.

Deductible Gift Recipient (DGR)

Organisations that are entitled to receive income tax-deductible gifts and tax-deductible contributions. All DGRs have to be endorsed by the ATO. Refer to Taxation unit for further information.

Delegated authority

Approves or rejects the relevant purchase order/change of information, petty cash. See Segregation of duties.

Delegated officer

Denotes a staff member authorised by the principal to decide, approve, authorise etc certain financial or related administrative action requiring a second member of staff to authorise.

Refer to Delegations for a listing of delegates.


Refers to the New South Wales Department of Education (DoE).

Department('s) portal

A user front-end, capable of access via a browser or other stand-alone application which will provide user access to all data and functionality in the solution.

Deputy Secretary, Department of Education

The person holding office as the Deputy Secretary, Department of Education, appointed under the Government Sector Employment Act 2013 and includes a person acting in this office.


An amount of money paid into a bank account. Alternatively it refers to a sum of money paid towards (on deposit) a service or item where the balance will be paid at a later time.


The monetary value of an asset decreases over time due to use, wear and tear or being outdated. This decrease is measured as depreciation.


Refer to Deductible Gift Recipient (DGR)

Direct costs

A cost that can be directly attributed to an activity or the delivery of an output, program or project (for example, costs associated with employees assessing grant applications under a discretionary grant program).


See Secretary.

Director, Educational Leadership

A person appointed by the Secretary who reports directly to the Executive Director, Public Schools NSW and is responsible for the performance of a group of schools within a network.


The formal process of divulging or advising information.


Discretionary costs are those where there is some flexibility in the way funds are expended.


A paper or electronic copy detailing transactional information. For example a sales order, or a customer invoice.


A gift given to the school which may be in the form of cash, goods or services.

Double entry

Double entry accounting – for every debit there must be a corresponding and equal credit entry. There may be just one entry on each side of the journal or ledger, or several entries.


The process of communicating with customers to ensure the collection of accounts receivable.

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