Sponsors are classified as external organisations in the student system, regardless of whether they are internal or external to ANU.

A "third party contract" is maintained in the system for all external sponsors. While internal sponsorships are maintained through internal contracts. The accounting entries generated from internal contracts are significantly different to external contracts.

Internal sponsors

When the budget units sponsor students, an internal contract is processed to transfer the student liabilities to the authorised departments. The following fees will be charged to the accounts of the relevant departments:

• ISF - 9390I
• DTF - 9218I
• HECS - 9102I
• Overseas Health Cover - 5832S

The budget units should provide the fund and department codes of the charges to Sponsorship Officer.

External sponsors

When a sponsor other than the ANU budget units sponsors a student, an external contract is prepared. Fees liabilities are moved from the student account (1794 fees unsponsored debtors) to corporate account (1793 fees sponsored debtors). The liability will be cleared by the payment from the sponsor.