Unaudited Annual Accounts 2023-24
Argyll and Bute Council · 14 March 2024
Back to Audit and Scrutiny Committee — 14 March 2024 and its agenda
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ARGYLL AND BUTE COUNCIL FINANCIAL SERVICES AUDIT AND SCRUTINY COMMITTEE 14 MARCH 2024 UNAUDITED ANNUAL ACCOUNTS 2023-24 1 EXECUTIVE SUMMARY 1.1 This report advises the Audit and Scrutiny Committee of the plans in place for financial year end 31 March 2023 and the preparation of the Council’s Unaudited Annual Accounts for 2023-24. 1.2 The appendices to the report outline the timetables for the closure of the Council’s 2023-24 General Ledger, the Social Work Closedown and the Annual Accounts Preparation Plan. 1.3 The Committee is asked to note that plans are in place to prepare the Council’s Annual Accounts, consistent with the Accounting Code of Practice and submit them to Council prior to 30 June 2024.
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ARGYLL AND BUTE COUNCIL FINANCIAL SERVICES AUDIT AND SCRUTINY COMMITTEE 14 MARCH 2024 UNAUDITED ANNUAL ACCOUNTS 2022-23 2. INTRODUCTION 2.1 This report advises the Audit and Scrutiny Committee of the plans in place for financial year end 31 March 2024 and the preparation of the Council’s Unaudited Annual Accounts for 2023-24. 2.2 Processes have been established to ensure that the Annual Accounts are prepared in accordance with International Financial Reporting Standards (IFRS) on an on- going basis. There are no major changes in accounting practice for 2023-24. 3 RECOMMENDATIONS 3.1 To note that plans are in place to prepare the Council’s Annual Accounts, consistent with the Accounting Code of Practice and submit them to Council prior to 30 June 2024. 4 DETAIL 4.1 “An Audit Committees – Practical Guidance for Local Authorities” has been issued by the Chartered Institute of Public Finance and Accountancy (CIPFA). This suggests that Audit Committees should have an overview of the plans made for preparation of the Council’s Annual Accounts. 4.2 A set of instructions for the end of the financial year have been drafted. These cover year-end close down of the Council’s financial systems and the preparation of a set of accounts in line with professional and legislative requirements. These are included within appendices 1 and 2. 4.3 The project plan included with the instructions is detailed and includes the following milestones: • Capital expenditure and treasury management revenue accounts completed by 26 April 2024. • Revenue expenditure, creditors, debtors, accruals and prepayments completed by 19 April 2024. • Review and adjustments to ledger and central department cost allocations completed by 22 May 2024. • Council Tax and NDR entries completed by 13 May 2024. • Agreement of inter-group balances with Live Argyll and associated journals processed by 26 April 2024. • Preparation of Unaudited Annual Accounts including report by Section 95 Officer by 31 May 2024.
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• Unaudited Annual Accounts considered by a meeting of the Audit and Scrutiny Committee on 13 June 2024. • Unaudited Annual Accounts considered by a meeting of the Full Council on 27 June 2024. • Submission of Unaudited Annual Accounts to Accounts Commission by the statutory deadline of 30 June 2024. 4.4 Previously external Audit has been satisfied with the quality of working papers and general arrangements for preparation of the Annual Accounts. The plan should result in Financial Statements prepared by the required deadline of 30 June 2024 and with supporting documentation of a standard to enable completion of the audit by 30 September 2024. 4.5 Whilst there are no major changes in accounting practice for 2023-24, amendments to IFRS 16 Leases were planned to take effect from 01 April 2022, although this has been delayed until 01 April 2024. To ensure compliance with the new standard, preparatory work is underway to make sure the Council is ready for implementation take effect on 01 April 2024. 5. CONCLUSION 5.1 The timescales are in line with the previous year which should ensure that the Annual Accounts are completed on time and that the working papers meet Audit Scotland’s requirements. 6 IMPLICATIONS 6.1 Policy None at present 6.2 Financial None at present 6.3 Legal None at present 6.4 HR None at present 6.5 Fairer Duty Scotland: None at present 6.5.1 Equalities None at present 6.5.2 Socio-Economic Duty None at present 6.5.3 Islands Duty None at present 6.6 Climate Change None at present 6.7 Risk None at present 6.8 Customer Service None at present 6.9 The Rights of the Child (UNCRC) None at present Kirsty Flanagan Executive Director / Section 95 Officer 21 February 2024 Policy Lead for Financial and Commercial Services - Councillor Gary Mulvaney For further information please contact Anne Blue, Head of Financial Services, on 01586-555269.
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APPENDICES Appendix 1 – Year End Instructions including General Ledger Closedown and Accounts Preparation Plan. Appendix 2 - Schedule for Payroll, Overtime and Travel accruals. Appendix 3 - Health and Social Care Partnership Closedown Timetable
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Year End Instructions & General Ledger Closedown Timetable Financial Year 2023-2024 Appendix 1App
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1 YEAR-END INSTRUCTIONS – GENERAL LEDGER CLOSEDOWN 2023/2024 FINANCIAL YEAR Section Page 1 GENERAL 2 2 LIVE ARGYLL 2 3 REVENUE PAYMENTS AND ACCRUALS 3.1 Creditor Invoices 2 3.2 Accruals 3 3.3 Invoices relating to 2023/2024 awaiting credit notes 3 3.4 PECOS e-Procurement System 3 4 SUNDRY DEBTORS & INCOME 4.1 Sundry Debtors 4 4.2 Cash Receipting 4 4.3 Banking of Income 4 4.4 E-Income Journals and Manual Income Journals 5 4.5 Imprests 5 5 CAPITAL 5.1 Capital Expenditure and Capital Journals 5 5.2 Capital Financed from Current Revenue 5 6 JOURNALS 6.1 Journals 5 7 INTERNAL RECHARGES 7.1 Old Year Internal Recharges 6 7.2 7.3 Mail and Print Room Recharges Clearance of Account 29901 6 6 8 STORES/WORK IN PROGRESS 8.1 General 6 8.2 Stock Count 6 8.3 Work in Progress 7 9 CONTROL AND SUSPENSE ACCOUNTS 9.1 Control Accounts 7 9.2 Suspense Accounts 7 10 PAYROLL 10.1 General 7 10.2 Payruns 8 10.3 Travel Claims 8 11 AMENDMENTS TO HIERARCHIES / COST CENTRES DURING YEAR END PERIOD 11.1 Amendments 8 APPENDIX 1 – 2023/24 General Ledger Closedown Timetable APPENDIX 2 - Schedule for Payroll, Overtime and Travel Accruals APPENDIX 3 - Health and Social Care Partnership Closedown Timetable
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2 1 GENERAL 1.1 1.2 Appendix 1 gives the detailed year end timetable for the closedown of the general ledger. Achievement of the deadlines highlighted in green are critical to achieving a ledger closedown of 24 May 2024. It is vital that any slippage from these deadlines is identified as soon as possible and brought to the attention of Morag Cupples so that remedial action may be taken. Appendix 3 gives the closedown timetable for the Health and Social Care Partnership which will enable figures to be agreed with the Argyll and Bute Integrated Joint Board (IJB) in respect of the Social Work Service. The deadline for reporting an agreed figure back to Health for inclusion in their year-end figures is Monday 24 April 2024. 1.3 Year-end instructions specific to Development and Infrastructure Services will be issued from their Departmental Financial Services Team. 2 LIVE ARGYLL 2.1 2.2 2.3 2.4 In general, unless otherwise stated below, the timescales set out within these instructions for the Council also apply to Live Argyll. Specifically note that any transfers of actual income/expenditure or budget between the Trust and the Council must be processed in line with the deadlines set out for the Council journals, i.e. 5 April if they contain VAT. As internal recharges are not processed for Live Argyll, the debtors deadline of 22 March needs to be adhered to for transactions of this nature otherwise they will require to be accrued. Diane McMillan will collate all invoices and email to creditors eliminating the need for headers. Invoices relating to the 2023/2024 financial year should be E-mailed to creditors@argyll-bute.gov.uk no later than 5pm on Friday 22 March for processing through the payables ledger by 27 March. In doing so, no invoices relating to 2024/2025 will be sent to creditors prior to w/c 2 April 2024. 3 REVENUE PAYMENTS AND ACCRUALS 3.1 Creditor Invoices (Manual Batches) Invoices relating to the 2023/2024 financial year should be E-mailed to creditors@argyll-bute.gov.uk no later than 5pm on Friday 22 March for processing through the payables ledger by 27 March. All old year invoices must be batched separately and be clearly marked as “2023/2024”. Invoices for 2024/25 should not be sent to Creditors until after Tuesday 2nd April 2024, except in circumstances where an urgent payment is required. To enable figures to be agreed with the Argyll and Bute Integrated Joint Board (IJB) in respect of the Social Work Service, Health and Social Care Partnership invoices should be E-mailed to the creditors@argyll- bute.gov.uk by 5pm on 22 March.
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3 3.2 3.3 Accruals All old year invoices received by departments which have failed to make the 5pm Friday 22 March deadline or, the PECOS deadlines detailed at section 3.4, will require to be accrued. In addition, any goods or service received prior to 1 April but not yet invoiced must also be accrued. These items must be input into the accrual templates which will be emailed to the Departmental Financial Services Teams at the beginning of March for distribution. The Departmental Financial Services Teams will check, review and collate their respective departmental accruals before returning templates to the Finance Support Team for processing. Each Departmental Financial Services Team will agree with their respective department a timeline for the return of all accrual templates and supporting documentation. Departmental Financial Services Teams must return all accrual templates and, make available, supporting documentation to the Finance Support Team, Kilmory by 5pm on Friday 12 April at the latest. In order to comply with Audit requirements, all accruals greater than £5,000 must have supporting documentation. Auditors may require to understand the basis of the accrual and may test randomly. Acceptable supporting documentation should come in the form of: • Copy invoice which clearly provides proof of delivery of goods or services on or before 31 March 2024. • Delivery note dated on or before 31 March 2024. • Other documentation which provides evidence that the goods or services were provided on or before 31 March 2024. Orders are not acceptable documentation as they do not show when the goods or services were provided. If you are in any doubt as to what documentation should be provided, please contact your Departmental Financial Services Team. The Finance Support team will have the accrual templates uploaded by close of play on 19 April. If Departments receive invoices of a material value after their accrual deadline of 12 April, please advise your Financial Services Departmental contact, who will make a determination in conjunction with Financial Services Management as to whether an additional accrual should be processed. Invoices relating to 2023/2024 awaiting Credit Notes If the credit note has not been received in time for the last payment run, and provided the supplier is used regularly, the invoice should be passed for payment and the credit note should be accrued using the invoice accruals template, but shown in the credit column of the accruals template. If the supplier is not used regularly, the invoice should be held awaiting the credit and both the invoice and credit note will require to be accrued. 3.4 PECOS e-Procurement System All PECOS Invoices are to be submitted to Creditors (pecosinvoices@argyll-bute.gov.uk) by 5pm on Friday 22 March. Creditors will ensure all PECOS invoices are keyed to PECOS by 5pm on Monday 25 March. All PECOS users must ensure unpaid invoices (mismatches or receipt required) are cleared by 5pm on Tuesday 26 March 2024 to allow Creditors to prepare for the final pay run of the year. All PECOS users must also ensure all goods/services/works received/completed within the old financial year are receipted on the system by 5pm on Thursday 28 March 2024. No access to PECOS will be available on Friday 29 March 2024 A PECOS Accrual report will be run by the Procurement Team on Tuesday 2 April 2024 This will be issued to the Finance Support Team where the data will be augmented to include the department responsible. This will then be returned to the PECOS Team for issue out to departments on Tuesday 2 April 2024. • All entries on the PECOS report should be checked by services and accrued where necessary. • Services will need to ensure that there is sufficient justification in a comments column that will be included on the PECOS report.
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4 • If the order is for over £5,000 then back-up, in addition to the PECOS system report, will be required and should be submitted to your respective Departmental Financial Services Team by 11 April 2024 at the latest. • These accruals should be entered onto the main departmental accruals template, which should be completed and returned to the Departmental Finance team. Any unpaid invoices (mismatches or receipt requirements) cleared after 5pm on Tuesday 26 March 2023 will be automatically paid from the new financial year. If you require this to be paid from the old financial year, you require to mark it up on the accrual report accordingly. PECOS will continue to operate as normal from Tuesday 2 April 2024 but all invoices processed after this date will be held, unpaid, until the first pay run of the new financial year restarts in early April (planned as the 3rd April) and all payments will be made from the new financial year. Departments should take the opportunity to review and action all PECOS reports; Unpaid and Open Orders Reports, they received weekly/monthly in the lead up to year-end and rectify as many of the housekeeping issues as possible. Doing this will greatly reduce the number of orders you need to review on your accrual report. Note: Review all open orders on the provided report and: • Close any orders where you are satisfied that the order is complete with no outstanding items or invoices due. • Receipt any orders completed. • Clear any mismatches to allow the payment of the invoice or request a credit note if the invoice is incorrect. • Chase up any missing orders. • Chase up any outstanding invoices. • Cancel any orders no longer required. 4 SUNDRY DEBTORS AND INCOME 4.1 Sundry Debtors The Debtors Section of Financial Services Team, Campbeltown, must receive debtors account input forms, relating to 2023/24, by 22 March. If you have local input of debtor accounts, all accounts for financial year 2023/24 must be input by 28 March. All such accounts must have a service date of 31 March or prior. Any accounts for the old year that are entered on or after 1 April should have the correct service date entered, even if prior to 31 March. These accounts will have to be included within the income accruals template. New year sundry debtors should be clearly marked 2024/2025 and these will be entered into the sundry debtor system in the new financial year. 4.2 Cash Receipting System The cash receipting reports for the 31 March to 1 April will all be processed into 2023/2024 financial ledger. All income received from Monday 1 April onwards, will be processed in the 2024/2025 financial ledger. Any income processed through cash receipting for the cash in transit period will be accrued by the cash receipting team. 4.3 Banking of Income All offices/facilities that collect money and receipt it via the Area Offices should ensure that all money relating to financial year 2023/2024 is taken to the Area Office by 4pm on Thursday 28 March. For offices/facilities that use the bank, again, all money relating to financial year 2023/2024 should be banked before close of business on 28 March. It is possible that further monies may be received on that day, after the final banking. If this is the case, these amounts will require to be included on the income accruals template and contact should be made with the appropriate Financial Services Departmental Contact.
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5 4.4 E-Income Journals and Manual Income Journals Staff who complete E-Income Journals (for cash received other than cash processed through the cash receipting system) should do so on 28 March. Completed E- Income journals should be e-mailed on 28 March to the Cash Section (Financial Services). All other manual income journals should be posted on 28 March to arrive at the Cash Section (Financial Services) no later than Thursday 4 April. Separate E-Income journals should be completed for income received from 1 April onwards – this will be processed in financial year 2024/2025. E-Income journals and manual income journals should state clearly which financial year the income on that journal relates to. 4.5 Imprests The Creditors Section (Financial Services) will issue imprest certificates/returns to imprest holders by Monday 26 February. Certificates for all establishments, including schools, should be returned to the Creditors Section (Financial Services), Campbeltown as soon as possible after 28 March but no later than Friday 12 April. 5 CAPITAL 5.1 Capital Expenditure and Capital Journals All capital invoices relating to 2023/24 should be sent to the Campbeltown Creditors section or E-mailed to creditors@argyll-bute.gov.uk as soon as they are received, but no later than 5pm on Friday 15 March. All old year capital invoices received by departments but which have failed to make the 15 March deadline will require to be accrued. In addition, capital expenditure incurred prior to 1 April but not yet invoiced / certificated must also be accrued. These items must be input into the capital accruals template which will be emailed to the departmental capital programme contacts at the beginning of March. The template should be E-mailed to linda.taylor@argyll- bute.gov.uk by 5pm on Thursday 28 March. All capital accruals must have supporting documentation which proves that the expenditure was incurred prior to 1 April. 5.2 Capital Financed from Current Revenue (CFCR) Where expenditure has been incurred on capital items/assets but funded through the revenue budget, this needs to be identified and a journal to transfer the expenditure to capital put through. A template will be e- mailed to the departmental capital programme contacts, asking for information on any CFCR expenditure incurred during 2023/24. The template should be E-mailed to linda.taylor@argyll-bute.gov.uk by 5pm on Thursday 28 March 2024. 6 JOURNALS 6.1 Departments will be allowed to process their own journals up to 26 April. Only material adjustments will be processed by the Finance Support Team after this date with agreement of Financial Services Management. To reflect a normal period end at the end of March, departments will be able to process normal period end journals through the March period in the ledger until Monday 1st April. After that, all journals processed by departments must be processed through the “adjust” period and not through “March”. Care should be taken over which period is selected as Adjust and April will all be open. Journals containing VAT which relate to 2023/2024 should not be processed at all by any staff after 5 April without consulting Sandra Coles (Financial Services). Sandra will be preparing the VAT return for March once the payables ledger is closed on 31 March and if there are any VAT adjustments made to the old year after this date they will be missed through the VAT return. Any journals containing capital codes should follow the deadlines set out in Section 5.1 above i.e. 5pm on Friday 2 April.
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6 7 INTERNAL RECHARGES 7.1 Old Year Internal Recharges Over £1,000 Internal recharges will be processed by the Finance Support Team. On 1 March, the Finance Support Team will contact the receiving department of any Internal Recharges that are still outstanding on the system dated 31 January or earlier. These should be returned to the Finance Support Team by 22 March for processing. Creators of invoices in each section can view all invoices raised against their service that are still outstanding by using the “View Recharges Allocated to my Service” choice on the Main menu. The final date for producing internal recharges for 2023/2024 is Friday 22 March. These should be sent to receiving departments for coding immediately. Receiving departments should send all internal recharges to the Finance Support Team, Kilmory as early as possible, but no later than 1pm on Wednesday 27th March. These will be processed and coded into March on Thursday 28 March. Any remaining accounts still outstanding will be cleared from the system on 2 April to the cost codes detailed below. A list of charges that have been cleared will be provided to the receiving department. The following customer department accounts will be debited/credited as appropriate: Executive Director – Douglas Hendry - Education E2000010000.29901 Financial Services C1283010000.29901 Executive Director – Douglas Hendry – non Education 80000000000.29901 Executive Director – Kirsty Flanagan 70000000000.29901 Health & Social Care Partnership 50000030000.29901 7.2 Under £1,000 The journal prepared by each department for any Internal recharges less than £1,000 for the March period should be sent to the Finance Support Team by 12 noon on Thursday 4 April and will be uploaded into the ledger on Friday 5 April. Mail and Print Room Recharges The monthly mail and print room charges for the March period should be sent to the Finance Support Team by 12 noon on 4 April and will be uploaded into the ledger on Friday 5 April 2024. 7.3 Clearance of Internal Recharges Clearance Account No 29901 Departmental journals should be raised to clear the 29901 accounts. However, it is expected that departments will make all attempts to clear outstanding invoices before any transfer to the 29901 accounts can take place. It is the responsibility of each department to ensure recharges coded to 29901 are cleared prior to Friday 5th April. 8 STORES/WORK IN PROGRESS 8.1 General Departments should inform their Principal Accountants as soon as possible if they consider that they will have any difficulty in complying with the following stock and work in progress working paper requirements. Internal audit will be present at selected stock counts and will be performing sample checks. External audit may also be present. 8.2 Stock Count All Development and Infrastructure Services (Salt and Fuel), and Social Work stores must perform a full physical stock count on or around 28 March. Instructions will be issued to all Development and Infrastructure Services
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7 locations with stores by 26 February by the Development and Infrastructure Services Financial Services Team. The Social Work Departmental Finance Team will issue instructions for the Social Work stores. Stock certificates must be completed by Roads and Infrastructure Services and Social Work Services and sent to their Departmental Principal Accountant by Friday 5 April. These certificates should be accompanied by detailed working papers including; • Original stock count working papers. • Final priced stock sheets (quantity x price) totalled to give stock value for each store. • Details of obsolete stock and any stock provisions / write-downs. The Principal Accountants should retain all reviewed certificates and the above stock working papers for inclusion in the year-end working paper files for the external auditors by Friday 12 April. Where possible electronic working papers should be provided. 8.3 Work in Progress – Roads and Lighting Operational Holding Account Development and Infrastructure Services are required to prepare a valued list of work in progress for the Roads and Lighting Operational Holding Account by 3 May and this should be passed over to the Principal Accountant – Development and Infrastructure Services for review. Detailed listings at works order level of work in progress for the Roads and Lighting Operational Holding Account should be retained (preferably in electronic format) to back up the work in progress figure processed through the ledger. 9 CONTROL AND SUSPENSE ACCOUNTS 9.1 Control Accounts A responsible person has been identified for each control account in the general ledger. Reports will be issued on 2 April to the relevant Finance Contact, giving the current balance on each control account along with a “Carry Forward of Control Account Balance” form. The balance in the control account either requires to be cleared to zero or carried forward to the next financial year. The Finance Contact will complete the appropriate forms once all journal entries have been processed and ensure they are signed off by the responsible person. If a carry forward is required, justification and a reconciliation must be attached to the carry forward form. Care should be taken to ensure that any balances to be carried forward are correct and represent a genuine debtor or creditor. The “Carry Forward of Control Account Balance” form should be sent to the Finance Support Team (Kilmory) by Friday 26 April. All clearance and adjusting journals will be processed by the Finance Support Team by Friday 3 May. The Revenue and Benefits Finance Manager has until Friday 10 May to clear the “raw cash” control account balances in conjunction with processing of year-end council tax and NDR journals. 9.2 Suspense Accounts A responsible person has been identified for each suspense account in the general ledger. Reports will be issued on 2 April giving the balance on each suspense account. This balance requires to be cleared. Under no circumstances should transferring to another suspense account clear the balance. All clearance journals for suspense accounts other than payroll suspense must be completed and input into the ledger by Friday 26 April. Entries from the monthly Pay07 payroll run which hit the payroll suspense should be cleared by 12 April and cleared by 25 April for the Pay10 teachers’ payroll run. This will enable the payroll accruals to be prepared and processed through the ledger. 10 PAYROLL 10.1 General Deadlines for the receipt of timesheets, expenses and other payroll input from departments will follow normal payroll deadlines. Separate guidance will be issued from Financial Services/Payroll, Campbeltown prior to the year-end.
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8 10.2 Any additional questions on payroll and travel claims should be directed as follows: Payroll – 01586 555211 Travel Claims– Malcolm Bannatyne – 01586 555256 Payruns Details of the method of calculating payroll accruals are noted below and accruals will be processed by the Financial Services Finance Support Team. Appendix 2 gives full details of the year end payroll dates and accruals required. Proportion Accrued Payrun Week/Month No Payroll Overtime Travel & Subsistence Pay 07 Monthly 01 16/31sts 100% 100% Pay 10 Teachers 01 100% part time hrs * N/A 100% * Part time teachers’ hours and enhancements relating to March will be 100% accrued. 10.3 Travel Claims Staff travel claims are mainly submitted via the “MyView” on-line system. The year-end deadlines for “MyView” travel and expense claims are as follows: • PAY 07 Mth 12 - must be submitted by 22 February 2024 & authorised by 29February 2024. • PAY 07 Mth 1 - must be submitted by 22 March 2024 & authorised by 04 April 2024. • PAY 10 Mth 1 - must be submitted by 12 April 2024 & authorised by 19 April 2023. The above cut-off dates for travel and expense claims over the year-end period will be clearly displayed on the “MyView” system when staff log in. All other travel expense claims should be sent to the Creditors Section no later than the above authorised date for the appropriate payroll. Care should be taken to note the dates for receipt of travel and expense claims at the creditors section in order to ensure that as much travel and expenses as possible for the period up to 31 March 2024 is incorporated within the pay run that will be accrued. It is essential, for accrual purposes, that all business mileage incurred up to and including 31 March is incorporated into one claim and any business mileage incurred on or after 1 April is entered onto a separate claim. If a travel claim is not going to meet the creditor section’s deadline, then the department will require to accrue the travel claim manually. In this instance, it is still preferable to have two separate travel claims for before and after the 31 March, for ease of accrual preparation. It is imperative that leased car users enter their final milometer reading onto their 2023/2024 claim. Details of Essential and Leased car users’ business mileage must be communicated to the Inland Revenue and is used to calculate their tax, so it is very important that the figures given are accurate and relate to the correct financial year. 11 AMENDMENTS TO HIERARCHIES / COST CENTRES DURING YEAR END PERIOD 11.1 Any cost centre/account codes that have been used in the period year 2023/2024 that have to be disabled for the year 2024/2025 will not be processed until after the Support Service model has been run through the ledger and the analytical review has been completed. The control sheets should be E-mailed to astrid.ronald@argyll-bute.gov.uk and will be held until the changes are made. The period that this affects is 31 March 2024 – 31 May 2024.
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Appendix 1 - General Ledger Closedown Timetable Work Area Task No. Task Description Lead Responsibility 2023-24 Undertaking Task 2023-24 Proposed Completion Date 2023-24 1. Capital Expenditure Processing 1 Financial Services Issue CFCR & Accruals Templates to Departments Lorna Jordan Bruce MacPherson New task for 2023-24 04/03/2024 1. Capital Expenditure Processing 2 Issue template for Capital Creditors / Project Status Lorna Jordan Bruce MacPherson 28/03/2024 1. Capital Expenditure Processing 3 CFCR & Accruals templates returned to Financial Services Lorna Jordan Departments 28/03/2024 1. Capital Expenditure Processing 4 Template for Capital Creditors / Project Status returned to Financial Services Lorna Jordan Departments 12/04/2024 1. Capital Expenditure Processing 5 Processing of CFCR journals by Finance Support Team Lorna Jordan Finance Support Team 02/04/2024 1. Capital Expenditure Processing 6 Deadline for capital payments to Creditors Section Lorna Jordan Departments 15/03/2024 1. Capital Expenditure Processing 7 Processing of final external capital payments Lorna Jordan Creditors Section 18/03/24 - 20/03/24 1. Capital Expenditure Processing 8 Roads Capital Measures Lorna Jordan Departments 28/03/2024 1. Capital Expenditure Processing 9 Final Payment Run Processed Capital Lorna Jordan Creditors Section 22/03/2024 1. Capital Expenditure Processing 10 Year end journals of transfers to/from revenue accounts Lorna Jordan Bruce MacPherson 28/03/2024 1. Capital Expenditure Processing 11 Property Fee Charges and Infrastructure Design Billing Run Received from Departments Lorna Jordan Bruce MacPherson 03/04/2024 1. Capital Expenditure Processing 12 Ledger checked daily for capital expenditure Lorna Jordan Bruce MacPherson 02/04/24 - 29/04/24 1. Capital Expenditure Processing 13 Deadline for processing capital accruals template/CFCR template/journals to Financial Services including Property Fees and Design Billing Run Lorna Jordan Departments 05/04/2024 1. Capital Expenditure Processing 14 Capital expenditure processing complete Lorna Jordan Bruce MacPherson 05/04/2024 2. Fixed Assets Non-Current Assets Available for Sale 15 Capital expenditure final download from ledger Lorna Jordan Bruce MacPherson 08/04/2024 2. Fixed Assets Non-Current Assets Available for Sale 16 Allocate Capital Grant Lorna Jordan Bruce MacPherson 08/04/2024 2. Fixed Assets Non-Current Assets Available for Sale 17 Allocation of balance sheet codes to mass allocation journal Lorna Jordan Bruce MacPherson 09/04/24 to 26/04/24 2. Fixed Assets Non-Current Assets Available for Sale 18 Mass allocation processed Lorna Jordan Bruce MacPherson 26/04/2024 2. Fixed Assets Non-Current Assets Available for Sale 19 Capital expenditure complete Lorna Jordan Bruce MacPherson 26/04/2024 Depreciation/Property Plant and Equipment Processing 20 Revaluation of Properties by Estates - including supporting evidence of assets classified for sale Lorna Jordan Estates 17/04/2024 Depreciation/Property Plant and Equipment Processing 21 Update asset register for new assets/additions/disposals/transfers Lorna Jordan Bruce MacPherson 29/04/23 to 01/05/24 Depreciation/Property Plant and Equipment Processing 22 Run depreciation/impairment charges and process journal Lorna Jordan Bruce MacPherson 02/05/2024 Depreciation/Property Plant and Equipment Processing 23 Update Asset Register for Revaluations Lorna Jordan Bruce MacPherson 02/05/24 - 03/05/24
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Appendix 1 - General Ledger Closedown Timetable Work Area Task No. Task Description Lead Responsibility 2023-24 Undertaking Task 2023-24 Proposed Completion Date 2023-24 Depreciation/Property Plant and Equipment Processing 24 Process balance sheet revaluation journals Lorna Jordan Bruce MacPherson 7/05/24 - 13/05/24 Depreciation/Property Plant and Equipment Processing 25 Calculation of Depn based on revaluation amount and process journal Lorna Jordan Bruce MacPherson 13/05/2024 Depreciation/Property Plant and Equipment Processing 26 Reconcile asset register to ledger Lorna Jordan Bruce MacPherson 13/05/24 - 17/05/24 Depreciation/Property Plant and Equipment Processing 27 Capital Accounting Entries Complete Lorna Jordan Bruce MacPherson 17/05/2024 3. Loan Charges 28 Complete interest on revenue balances Morag Cupples Sandra Coles 22/03/2024 3. Loan Charges 29 Complete PSTM Reconciliations Morag Cupples Sandra Coles 02/04/24 to 12/04/24 3. Loan Charges 30 Accrual of Borrowing Interest and Expenses Morag Cupples Sandra Coles 08/04/24 to 12/04/24 3. Loan Charges 31 Accrual of Investment Interest and Expenses Morag Cupples Sandra Coles 08/04/24 to 12/04/24 3. Loan Charges 32 Financial Services expense allocation Morag Cupples Sandra Coles 12/04/2024 3. Loan Charges 33 Provision of capital repayment figures for house loans Morag Cupples Duncan MacBrayne 25/03/24 to 02/04/24 3. Loan Charges 34 Calculate weighted capital expenditure in year Anne Blue Morag Cupples 12/04/2024 3. Loan Charges 35 Input annuity rate loan charges model and calculate loan charges Anne Blue Morag Cupples 10/05/2024 3. Loan Charges 36 Process loans charges/SMGFB (Statement of Movement in General fund) journals Morag Cupples Sandra Coles 17/05/2024 3. Loan Charges 37 Loans fund revenue account (ensure nil) Morag Cupples Sandra Coles 17/05/2024 3. Loan Charges 38 Management review of loans fund calculations after all journals processed through ledger Kirsty Flanagan Anne Blue 15/05/24 - 17/05/24 3. Loan Charges 39 Loans Charges Complete Anne Blue Morag Cupples 17/05/2024 4. IFRS Pensions Accounting - Year End Accounting Entries 40 Complete & submit Organisation Report Request Form to Hymans Abbie MacIver Abi Harley 01/03/2024 4. IFRS Pensions Accounting - Year End Accounting Entries 41 IFRS Pensions Report Received from Actuaries (Hymans Robertson) Abbie MacIver Abi Harley 27/03/2024 4. IFRS Pensions Accounting - Year End Accounting Entries 42 Check reasonability of data in report Abbie MacIver Abi Harley 30/04/2024 4. IFRS Pensions Accounting - Year End Accounting Entries 43 Calculate pensions entries in ledger Abbie MacIver Abi Harley 30/04/2024 4. IFRS Pensions Accounting - Year End Accounting Entries 44 Process pensions entries in ledger Abbie MacIver Abi Harley 30/04/2024 4. IFRS Pensions Accounting - Year End Accounting Entries 45 Check no bottom line impact on general fund Abbie MacIver Abi Harley 30/04/2024 4. IFRS Pensions Accounting - Year End Accounting Entries 46 IFRS Pension Entries Complete Abbie MacIver Abi Harley 30/04/2024 5 .Creditor Payments 47 Deadline for Health and Social Care Partnership Invoices to Creditors David Forshaw / Malcolm Bannatyne Departments 22/03/2024 5 .Creditor Payments 48 Departments processing old year invoices Departments Departments 22/03/2024 5 .Creditor Payments 49 Deadline for passing invoices to Finance (Campbeltown) Malcolm Bannatyne Departments 22/03/2024 5 .Creditor Payments 50 Processing of final revenue payments 2023-24 Malcolm Bannatyne Creditors Section 27/03/2024
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Appendix 1 - General Ledger Closedown Timetable Work Area Task No. Task Description Lead Responsibility 2023-24 Undertaking Task 2023-24 Proposed Completion Date 2023-24 5 .Creditor Payments 51 Final payment run processed Malcolm Bannatyne Creditors Section 27/03/2024 5 .Creditor Payments 52 Payables re-opens for processing to April Malcolm Bannatyne Creditors Section 02/04/2024 5 .Creditor Payments 53 Production and processing of final feeders to road costing Malcolm Bannatyne Creditors Section 02/04/2024 5 .Creditor Payments 54 Closure of March 2023 Period (5pm) Mary McCallum Astrid Ronald 02/04/2024 5 .Creditor Payments 55 March Creditors Reconciliation of Core Payables Liability Mary McCallum Malcolm Bannatyne 02/04/2024 5 .Creditor Payments 56 VAT return completed Morag Cupples Sandra Coles 15/04/24 - 19/04/24 5 .Creditor Payments 57 Creditor Payments and VAT completed Mary McCallum Astrid Ronald 19/04/2024 58 Inter dept charges affecting IJB - check all put through 17/04/2024 6. Health and Social Care Integration 59 Agree final outturn position with Chief Financial Officer of Integrated Joint Board David Forshaw Angela Tillery 24/04/2024 7. Revenue Accruals/Prepaid Expenditure 60 Accrued/Prepaid expenditure templates issued to departments Mary McCallum Astrid Ronald 05/02/2024 7. Revenue Accruals/Prepaid Expenditure 61 Departments complete accrued / prepaid expenditure templates - this to be collated and checked by Departmental Financial Services Teams Principal Accountants Departments / Departmental Support Teams 25/03/2024 - 12/04/2024 7. Revenue Accruals/Prepaid Expenditure 62 Deadline for return of accrued / prepaid expenditure templates to Finance Support Team Principal Accountants Departmental Support Teams 12/04/2024 5pm 7. Revenue Accruals/Prepaid Expenditure 63 Finance Support team process accrued/prepaid expenditure Mary McCallum Astrid Ronald 15/04/24 - 19/04/24 7. Revenue Accruals/Prepaid Expenditure 64 Deadline for Upload of Accrual Templates to General Ledger. Mary McCallum Astrid Ronald 19/04/2024 PECOS Accruals 65 All PECOS invoices to be with Creditors for keying by 5pm. Departments Departments 22/03/2024 PECOS Accruals 66 Final keying of PECOS invoices by Creditors. Malcolm Bannatyne Creditors Section 25/03/2024 PECOS Accruals 67 All unpaid invoices (mismatches and receipts) required to be cleared from PECOS system by 5pm. Procurement will continue to issue weekly reports of all unpaid invoices to Heads of Service for circulation to their staff. Each PECOS requisitioner is responsible for clearing their own unpaid invoices. Mary McCallum Departments / Emma Graham 26/03/2024 PECOS Accruals 68 Final PECOS interface with payables ledger for 2023-24. (Run matching process at 5.30pm on 26th) Mary McCallum Creditors Section 27/03/2024 PECOS Accruals 69 Final PECOS Pay-All of 2023-24 Malcolm Bannatyne Creditors Section 27/03/2024 PECOS Accruals 70 All PECOS users to ensure all goods/services/works received/completed within the old financial year are receipted on the system by 5pm. Departments Departments 28/03/2024 PECOS Accruals 71 PECOS Accrual Report run. Mary McCallum Emma Graham 02/04/2024
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Appendix 1 - General Ledger Closedown Timetable Work Area Task No. Task Description Lead Responsibility 2023-24 Undertaking Task 2023-24 Proposed Completion Date 2023-24 PECOS Accruals 72 PECOS Accrual Report issued to Finance Support Team to augment to include department and return to PECOS team to issue to Departments. Mary McCallum Emma Graham /Duncan MacBrayne 02/04/2024 PECOS Accruals 73 Circulation of year end reports to each Department. Mary McCallum Emma Graham 03/04/2024 PECOS Accruals 74 PECOS interfaces to Payables to continue processing into New Year. Mary McCallum Procurement/Creditors From 03/04/24 PECOS Accruals 75 Departments return PECOS accrual information to finance contacts Departments Departments 11/04/2024 PECOS Accruals 76 Departments to include unpaid receipted orders on main PECOS accrual template. Principal Accountants Departments / Departmental Support Teams by 12/04/24 Holiday Pay Accrual - Teachers 77 Collection of teacher data / calculation of accrual Mary McCallum Iain Wylie 02/04/24 to 10/04/24 Holiday Pay Accrual - Teachers 78 Completion of holiday pay accrual template based on previous years sample and methodology Mary McCallum Iain Wylie 02/04/24 to 10/04/24 Holiday Pay Accrual - Teachers 79 Complete Flexi leave accrual calculations Mary McCallum Iain Wylie 02/04/24 to 10/04/24 Holiday Pay Accrual - Teachers 80 Process journal and SMR reversing entry Mary McCallum Iain Wylie 12/04/2024 Payroll - Pay 07 MONTHLY (Month 1) 81 Deadline for Travel/Expense Claims to Creditors - Pay 07 Month 1 Malcolm Bannatyne Departments 22/03/2024 Payroll - Pay 07 MONTHLY (Month 1) 82 Deadline for Timesheets to Payroll - Pay 07 Month 1 Lorraine Brodie Departments 02/04/2024 Payroll - Pay 07 MONTHLY (Month 1) 83 Processing Pay 07 Month 1 Lorraine Brodie Payroll Section 05/04/2024 Payroll - Pay 07 MONTHLY (Month 1) 84 Clearance of Pay 07 Month 1 suspense items Lorraine Brodie Payroll Section 12/04/2024 Payroll - Pay 07 MONTHLY (Month 1) 85 Accrual Pay 07 Month 1 Mary McCallum Ailsa Laing / Duncan MacBrayne 12/04/24 to 19/04/24 Payroll - Pay 10 TEACHERS (Month 1) 86 Deadline for Travel/Expense Claims to Creditors - Pay 10 Teachers Month 1 Malcolm Bannatyne Departments 12/04/2024 Payroll - Pay 10 TEACHERS (Month 1) 87 Deadline for Timesheets to payroll Pay 10 Teachers Month 1 Lorraine Brodie Departments 16/04/2024 Payroll - Pay 10 TEACHERS (Month 1) 88 Processing Pay 10 Teachers Month 1 Lorraine Brodie Payroll Section 18/04/2024 Payroll - Pay 10 TEACHERS (Month 1) 89 Clearance of Pay 10 Month 1 suspense items Lorraine Brodie Payroll Section 26/04/2024 Payroll - Pay 10 TEACHERS (Month 1) 90 Accrual Pay 10 Teachers Month 1 Mary McCallum Ailsa Laing / Duncan MacBrayne 26/04/24 to 30/04/24 Payroll - Pay 10 TEACHERS (Month 2) 91 Deadline for Travel/Expenses Claims - Pay 10 Teachers Month 2 Malcolm Bannatyne Departments 03/05/2024 Payroll - Pay 10 TEACHERS (Month 2) 92 Deadline for Timesheets to Payroll Pay 10 Teachers Month 2 Lorraine Brodie Departments 21/05/2024 Payroll - Pay 10 TEACHERS (Month 2) 93 Processing Pay 10 Teachers Month 2 Lorraine Brodie Payroll Section 23/05/2024 Payroll - Pay 10 TEACHERS (Month 2) 94 Education Support team to check month2 transactions for late accruals Sharon Macalister Departments 23/05/2024
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Appendix 1 - General Ledger Closedown Timetable Work Area Task No. Task Description Lead Responsibility 2023-24 Undertaking Task 2023-24 Proposed Completion Date 2023-24 8. Cash and Income - Accrued/Deferred Income - Sundry Debtor Accounts 95 Deadline for sending debtor accounts to Debtors Section Fergus Walker Departments 22/03/2024 8. Cash and Income - Accrued/Deferred Income - Sundry Debtor Accounts 96 Input of old year debtor accounts (Central and Local) Fergus Walker Jennifer Gorman 25/03/24 to 28/03/24 8. Cash and Income - Accrued/Deferred Income - Sundry Debtor Accounts 97 Year end reports produced Fergus Walker Jennifer Gorman 02/04/2024 8. Cash and Income - Accrued/Deferred Income - Sundry Debtor Accounts 98 Sundry Debtor account reconciliations and ensure Debtors suspense e-returns cost centre equals zero Fergus Walker Jennifer Gorman 02/04/2024 - 12/04/2024 8. Cash and Income - Accrued/Deferred Income - Sundry Debtor Accounts 99 Calculation of Sundry Debtors Bad Debt Provision Fergus Walker David Forshaw 15/04/24 to 17/04/24 8. Cash and Income - Accrued/Deferred Income - Sundry Debtor Accounts 100 Process journal adjusting ledger for change in Sundry Debtors BDP Fergus Walker David Forshaw 17/04/2024 8. Cash and Income - Accrued/Deferred Income - Sundry Debtor Accounts 101 Sundry Debtor accounts complete Fergus Walker David Forshaw 17/04/2024 Housing Benefit Overpayments 102 Calculation of Housing Benefit Overpayment Debtor Fergus Walker Fergus Walker 03/05/2024 Housing Benefit Overpayments 103 Calculate associated bad debt provision Fergus Walker Fergus Walker 03/05/2024 Housing Benefit Overpayments 104 Process journals for housing benefit overpayments Fergus Walker Fergus Walker 03/05/2024 Housing Benefit Overpayments 105 Housing Benefit Overpayments Complete Fergus Walker Fergus Walker 03/05/2024 Banking 106 All monies/cheques should be banked Departments Departments 28/03/2024 Banking 107 Monies/cheques received after final banking relating to 2022-23 to be added to accruals template Principal Accountants Departments 02/04/24 to 05/04/24 E-Income Journals 108 Deadline for E- Income Journals to Cash Section. Kintyre House, Campbeltown. Margo Turner/Nancy Hope Departments 28/03/2024 E-Income Journals 109 Cash Section to process year-end E-income journals Margo Turner/Nancy Hope Cash Section 02/04/24 to 05/04/24 E-Income Journals 110 Bank reconciliation on expenditure account Malcolm Bannatyne Creditors Section 08/04/24 to 19/04/24 E-Income Journals 111 Bank reconciliation on Council Tax and NDR account Fergus Walker Alison McGeachy 08/04/24 to 19/04/24 E-Income Journals 112 Bank reconciliation on Income Account Fergus Walker Alison McGeachy 08/04/24 to 19/04/24 E-Income Journals 113 Bank reconciliation on Housing Benefit Account Fergus Walker Sharon Leitch 08/04/24 to 19/04/24 E-Income Journals 114 Bank reconciliation on Land Contamination Bank Account Morag Cupples Sandra Coles 08/04/24 to 19/04/24 Imprests 115 Imprest certificates/returns issued to imprest holders Malcolm Bannatyne Graham Munro 26/02/2024 Imprests 116 Establishments complete certificates/returns Departments Departments 28/03/24 to 12/04/24 Imprests 117 Deadline for return of Certificates to Creditors Section Departments Departments 12/04/2024
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Appendix 1 - General Ledger Closedown Timetable Work Area Task No. Task Description Lead Responsibility 2023-24 Undertaking Task 2023-24 Proposed Completion Date 2023-24 Imprests 118 Reconciliation of all Imprest balances (including schools) Malcolm Bannatyne Graham Munro 15/04/24 to 19/04/24 Imprests 119 Process final imprest adjustments in ledger Malcolm Bannatyne Graham Munro 22/04/2024 Other Income Accruals / Deferred Income 120 Income Accrual / Deferred Income Templates issued to departments Mary McCallum Astrid Ronald 05/02/2024 Other Income Accruals / Deferred Income 121 Departments complete other income accrual/ deferred income templates Principal Accountants Departments 25/03/2024 - 12/04/2024 Other Income Accruals / Deferred Income 122 Deadline for return of accrued / deferred income templates to Finance Support Team. Principal Accountants Departmental Support Teams 12/04/2024 5pm Other Income Accruals / Deferred Income 123 Specific deadline for procurement team manual accruals - 5pm Emma Graham / Linda Taylor Procurement Team 16/04/2024 Other Income Accruals / Deferred Income 124 Finance Support team process income accruals / deferred income Mary McCallum Astrid Ronald 15/04/24 - 19/04/24 9. Internal Recharges 125 Final date for producing 2022-23 Internal recharges Departments Departments 22/03/2024 9. Internal Recharges 126 Deadline for coded recharges to be sent to Finance Support Team Departments Departments 28/03/2024 9. Internal Recharges 127 Internal Recharges uploaded into the ledger Mary McCallum Astrid Ronald 02/04/2024 9. Internal Recharges 128 Outstanding Accounts cleared from Internal Recharge system Mary McCallum Astrid Ronald 02/04/2024 9. Internal Recharges 129 Submit Manual journal entries for any Internal Recharges that need to be processed for 22-23 FY. Upload by Finance Support Team Mary McCallum Margaret Ellis 04/04/2024 9. Internal Recharges 130 Uploaded by finance Support Team Mary McCallum Astrid Ronald 05/04/2024 9. Internal Recharges 131 Departments to clear 29901 accounts Departments Departments 02/04/24-05/04/24 10. Stores and Work in Progress - Stores 132 Accounting and Budgeting Teams issue instructions to Stores Abbie MacIver / Linda Taylor Departments 26/02/2024 10. Stores and Work in Progress - Stores 133 Departments prepare for stock count Abbie MacIver / Linda Taylor Departments 01/03/24 to 28/03/24 10. Stores and Work in Progress - Stores 134 Stock count Abbie MacIver / Linda Taylor Departments 28/03/2024 10. Stores and Work in Progress - Stores 135 Stock certificates to be completed and sent to Principal Accountants, Development and Infrastructure Services and Social Work Angela Tillery/Linda Taylor Abbie MacIver / Bruce MacPherson 02/04/24 to 05/04/24 10. Stores and Work in Progress - Stores 136 Principal Accountants to review certificates and process final journal Angela Tillery/Linda Taylor Abbie MacIver / Bruce MacPherson 08/04/24 to 12/04/24 Work in Progress 137 Department prepares a valued list of Works in Progress Linda Taylor Departments 02/04/24 to 03/05/24 Work in Progress 138 Pass to Principal Accountant for Review and Journal Processing Linda Taylor Bruce MacPherson 06/05/24 to 07/05/24 Work in Progress 139 Consolidation Adjustments (if any) Linda Taylor Bruce MacPherson 08/05/2024 Work in Progress 140 Finalise Lead Schedule and Working Papers Linda Taylor Lorna Jordan/Bruce MacPherson 08/05/2024 11. Control and Suspense Accounts - Control Accounts 141 Templates & dates issued to Control Account Holder Mary McCallum Ailsa Laing 02/04/2024
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Appendix 1 - General Ledger Closedown Timetable Work Area Task No. Task Description Lead Responsibility 2023-24 Undertaking Task 2023-24 Proposed Completion Date 2023-24 11. Control and Suspense Accounts - Control Accounts 142 Issue report to Control Account Holders once all accruals posted for Pay07 & non-pay accruals Mary McCallum Ailsa Laing 22/04/2024 11. Control and Suspense Accounts - Control Accounts 143 Clear balance or complete Carry Forward of Control Account Balance form Mary McCallum Control Account Budget Holders 02/04/24 - 26/04/24 11. Control and Suspense Accounts - Control Accounts 144 Transfer of control account balances to Balance Sheet Mary McCallum Ailsa Laing 29/04/24 to 03/05/24 11. Control and Suspense Accounts - Control Accounts 145 Report issued to Suspense Account Holder Mary McCallum Ailsa Laing 02/04/2024 11. Control and Suspense Accounts - Control Accounts 146 Balance should be cleared (excluding payroll suspense which should be cleared by 12 April for Pay07 entries and 25 April for Pay10) Mary McCallum Departments 08/04/24 to 25/04/24 12. Journals and Feeders 147 Opening of April and Adjust Periods Mary McCallum Astrid Ronald 02/04/2024 12. Journals and Feeders 148 Departments prepare and input journals Principal Accountants Departments 02/04/24 - 26/04/24 12. Journals and Feeders 149 Dept's cut off date for journals Mary McCallum Departments 26/04/2024 5pm 12. Journals and Feeders 150 Processing of Central Finance journals Mary McCallum Astrid Ronald 29/04/2024 12. Journals and Feeders 151 Final feeders from roads costing to general ledger Linda Taylor Lynsey Gibson 02/04/24 to 03/05/24 12. Journals and Feeders 152 Preparation and input of any final journals identified Principal Accountants Departmental Support Teams 02/04/24 - 26/04/24 12. Journals and Feeders 153 Central support / departmental admin recharging Mary McCallum Mary McCallum 20/05/24-22/05/24 12. Journals and Feeders 154 Input of Live Argyll Journals and agreement of final Balance Sheet Position Morag Cupples Beth Walkosz 02/04/24 - 26/04/24 12. Journals and Feeders 155 Input of Council Tax & NDR Journals / Clearance of Raw Cash Accounts Fergus Walker Fergus Walker 02/04/24 - 10/05/24 13. Copy Budget Changes 156 Final date for submission of copy budget changes for 2023-24 year Principal Accountants Departmental Support Teams 12 noon on 08/05/24 13. Copy Budget Changes 157 Final date for processing of copy budget changes by FST Mary McCallum Finance Support Team 09/05/2024 Closure of 2023-24 ledger Mary McCallum Astrid Ronald 24/05/2024
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Appendix 1 - Final Accounts Preparation Plan and Timetable Work Area Task No. Task Description Lead Responsibility 2023-24 Undertaking Task 2023-24 Completion Date 2023-24 1. (a) Year end monitoring 1 Completion and return of earmarking requests Principal Accountants Finance Contacts 17/04/24 to 3/05/24 1. (a) Year end monitoring 2 Preparation of year-end monitoring reports Mary McCallum Mary McCallum / Iain Wylie 23/05/2024 1. (a) Year end monitoring 3 Perform year-end monitoring with departmental explanations Principal Accountants Finance Contacts 24/05/24-27/05/24 1. (a) Year end monitoring 4 Deadline for return of completed revenue monitoring Principal Accountants Principal Accountants 28/05/2024 1. (a) Year end monitoring / 20. Revenue Budget Monitoring Report 5 Preparation of Year-end Revenue Budget Monitoring Corporate Overview and Committee Report Mary McCallum Mary McCallum / Iain Wylie 29/05/2024 1. (a) Year end monitoring / 19. Earmarked Reserves Report 6 Preparation of Year-end Reserves Report Mary McCallum Mary McCallum / Iain Wylie 29/05/2024 1. (a) Year end monitoring 7 Deadline for Reports to SMT Mary McCallum Mary McCallum / Iain Wylie 29/05/2024 1 (b) Analytical Review 8 Preparation of analytical review Mary McCallum Mary McCallum / Iain Wylie 03/06/2024 1 (b) Analytical Review 9 Update analytical review with departmental explanations Principal Accountants Finance Contacts 04/06/24-20/06/24 1 (b) Analytical Review 10 Deadline for completion of analytical review Principal Accountants Principal Accountants 21/06/2024 1 (b) Analytical Review 11 Submit analytical review to Auditors Mary McCallum Mary McCallum / Iain Wylie 28/06/2024 1 (c) LFR 12 Run downloads for LFR returns David Forshaw David Forshaw 27/05/2024 1 (c) LFR 13 Complete Support Services Working Paper David Forshaw David Forshaw 27/05/2024 1 (c) LFR 14 Create LFR Return Working Paper Source File David Forshaw David Forshaw TBC 1 (c) LFR 15 Prepare Individual Returns David Forshaw Fergus Walker / Gill Allenby / Lorna Jordan TBC 1 (c) LFR 16 Check & submit David Forshaw David Forshaw TBC 2. Comprehensive Income and Expenditure Statement 17 Run Retained Earnings Proof Morag Cupples Morag Cupples 27/05/2024
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Appendix 1 - Final Accounts Preparation Plan and Timetable Work Area Task No. Task Description Lead Responsibility 2023-24 Undertaking Task 2023-24 Completion Date 2023-24 2. Comprehensive Income and Expenditure Statement 18 Run Comprehensive Income & Expenditure download (cost centres, cost centres and account codes) Morag Cupples Morag Cupples 27/05/2024 2. Comprehensive Income and Expenditure Statement 19 Final Outturn CI&E based on management structure Morag Cupples Morag Cupples 27/05/2024 2. Comprehensive Income and Expenditure Statement 20 Complete Comprehensive Income & Expenditure Statement Morag Cupples Morag Cupples 27/05/2024 2. Comprehensive Income and Expenditure Statement 21 Comprehensive Income & Expenditure Statement completed Morag Cupples Morag Cupples 27/05/2024 3. Expenditure and Funding Analysis 22 Calculate adjustments between funding and accounting basis on management structure Morag Cupples Morag Cupples 27/05/2024 3. Expenditure and Funding Analysis 23 Complete Note 31 - Note to the Expenditure and Funding Analysis Morag Cupples Morag Cupples 27/05/2024 3. Expenditure and Funding Analysis 24 Complete main Expenditure and Funding Analysis Statement Morag Cupples Morag Cupples 27/05/2024 4. Comprehensive Income and Expenditure Statement Notes 25 Complete General Fund Earmarking Note (Note 6) Mary McCallum Mary McCallum / Iain Wylie 29/05/2024 4. Comprehensive Income and Expenditure Statement Notes 26 Complete Segmental Reporting Note for Accounts (Note 6) - Analysis of Expenditure and Income by Nature (Note 6.1) and Revenue from contracts with service recipients (Note 6.2) Morag Cupples Morag Cupples 27/05/2024 4. Comprehensive Income and Expenditure Statement Notes 27 Complete Other Operating Income and Expenditure Note (Note 8) Morag Cupples Morag Cupples 27/05/2024 4. Comprehensive Income and Expenditure Statement Notes 28 Complete Agency Income Note (Note 8) David Forshaw Morag Cupples 24/05/2024 4. Comprehensive Income and Expenditure Statement Notes 29 Community Care and Health (Scotland) Act 2002 (Note 10) Angela Tillery Abbie MacIver 13/05/24 to 17/05/24
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Appendix 1 - Final Accounts Preparation Plan and Timetable Work Area Task No. Task Description Lead Responsibility 2023-24 Undertaking Task 2023-24 Completion Date 2023-24 4. Comprehensive Income and Expenditure Statement Notes 30 Complete Waste Management PPP note (Note 11) Linda Taylor Brenda Mitchell 15/05/24 to 17/05/24 4. Comprehensive Income and Expenditure Statement Notes 31 Complete Fees Payable to External Auditors note (Note 10) Mary McCallum Ailsa Laing 24/04/2024 4. Comprehensive Income and Expenditure Statement Notes 32 Complete Grant Income note (Note 12) Mary McCallum Bruce MacPherson/Mary McCallum 15/05/24 to 17/05/24 Related Parties (Note 13) 33 Arrange for related party letters to be sent to members and senior officers Sandra Coles Fiona Ferguson 26/02/2024 Related Parties (Note 13) 34 Scottish Government (Note 13.1) - check narrative. Sandra Coles Liza McNaughton 15/05/2024 Related Parties (Note 13) 35 Complete Members related party transactions exceeding £10k table (Note 13.2) Sandra Coles Liza McNaughton 13/05/24 to 17/05/24 Related Parties (Note 13) 36 Complete other related bodies note, identifying those that exceed £10k (Note 13.3) Sandra Coles Liza McNaughton 13/05/24 to 17/05/24 Related Parties (Note 13) 37 Comprehensive Income & Expenditure Statement Notes completed Morag Cupples Morag Cupples 20/05/2024 5. Balance Sheet - PPE (Note 14) 38 Complete Movement in Property Plant and Equipment note (Note 15.1) Lorna Jordan Bruce MacPherson 20/05/23 to 27/05/23 5. Balance Sheet - PPE (Note 14) 39 Complete Valuation of Property, Plant and Equipment note (Note 15.2) Lorna Jordan Bruce MacPherson 27/05/2024 5. Balance Sheet - PPE (Note 14) 40 Depreciation Narrative (Note 15.3) Lorna Jordan Bruce MacPherson 27/05/2024 5. Balance Sheet - PPE (Note 14) 41 Summary of Capital Expenditure and Financing (Note 15.4) Lorna Jordan Bruce MacPherson 27/05/2024 5. Balance Sheet - PPE (Note 14) 42 Commitments under Capital Contracts (15.5) Lorna Jordan Bruce MacPherson 27/05/2024 Heritage Assets (Note 15) 43 Provide Reconciliation of Carrying Values Lorna Jordan Bruce MacPherson 27/05/2024 Heritage Assets (Note 15) 44 Complete Heritage Asset Disclosures (Note 16) Lorna Jordan Bruce MacPherson 27/05/2024 Intangible Fixed Assets Note (Note 16) 45 Complete Movement in Intangible Fixed Assets note (Note 17) Lorna Jordan Bruce MacPherson 27/05/2024
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Appendix 1 - Final Accounts Preparation Plan and Timetable Work Area Task No. Task Description Lead Responsibility 2023-24 Undertaking Task 2023-24 Completion Date 2023-24 Investment Property (Note 17) 46 Investment Property (Note 18) - check narrative. Lorna Jordan Bruce MacPherson 27/05/2024 Investment Property (Note 17) 47 Complete Movement in Investment Property note (Note 18.1) Lorna Jordan Bruce MacPherson 27/05/2024 Investment Property (Note 17) 48 Calculate Investment Property Income and Expenditure and complete note (Note 18.2), ensure reconciles to analysis of investment income on face of CI&E Morag Cupples Liza McNaughton 27/05/2024 Schools Non Profit Distributing Organisation (Note 18) 49 Complete Assets Held under Schools NPDO /Hub Schools contract note (Note 19 / 19.1) Morag Cupples Lorna Jordan/Bruce MacPherson 27/05/2024 Schools Non Profit Distributing Organisation (Note 18) 50 Complete Schools NPDO /Hub Schools Finance Lease Liability note (Note 19.2) Morag Cupples Morag Cupples 26/04/2024 Schools Non Profit Distributing Organisation (Note 18) 51 Complete Payments due to Operator Under Schools NPDO Contract note (Note 19.3) Morag Cupples Morag Cupples 26/04/2024 Schools Non Profit Distributing Organisation (Note 18) 52 Complete Payments due to Operator under Hub Schools (Note 19.4) Morag Cupples Morag Cupples 26/04/2024 Operating Leases (Note 19) 53 Request information from departments re operating leases Morag Cupples Sandra Coles 11/03/2024 Operating Leases (Note 19) 54 Departments complete operating lease template Morag Cupples Sandra Coles 11/03/24 to 19/04/24 Operating Leases (Note 19) 55 Complete Operating Leases - Amounts Paid to Lessors note (Note 19.1) Morag Cupples Sandra Coles 11/03/24 to 19/04/24 Operating Leases (Note 19) 56 Complete Assets Held Under Operating Leases note (Note 19.2) Morag Cupples Sandra Coles 11/03/24 to 19/04/24 Finance Leases (Note 20) 57 Request information from departments re finance leases Morag Cupples Morag Cupples 11/03/2024 Finance Leases (Note 20) 58 Complete Finance Leases - Amounts Paid to Lessors note (Note 20.1) Morag Cupples Morag Cupples 22/04/2024 Finance Leases (Note 20) 59 Complete Assets Held Under Finance Leases note (Note 20.2) Morag Cupples Morag Cupples 22/04/2024 Finance Leases (Note 20) 60 Complete Finance Lease Liability note (Note 20.3) Morag Cupples Morag Cupples 22/04/2024
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Appendix 1 - Final Accounts Preparation Plan and Timetable Work Area Task No. Task Description Lead Responsibility 2023-24 Undertaking Task 2023-24 Completion Date 2023-24 Long Term Debtors/Investments (Note 21) 61 House Loans (Working Papers Completed) Mary McCallum Duncan MacBrayne 12/04/2024 Long Term Debtors/Investments (Note 21) 62 Waste PPP Land Contamination Fund Morag Cupples Sandra Coles 12/04/2024 Long Term Debtors/Investments (Note 21) 63 Calculation of Charging Orders - Care Home Fees LT Debtor and completion of associated working papers Angela Tillery Abi Harley / Moira Wood 12/04/2024 Long Term Debtors/Investments (Note 21) 64 SHF - Loans to Registered Social Landlords Morag Cupples Sandra Coles 12/04/2024 Long Term Debtors/Investments (Note 21) 65 ALIEA - Alienergy long term debt David Forshaw Lorna Jordan 12/04/2024 Long Term Debtors/Investments (Note 21) 66 Calculation and working papers for Other Long Term Debtors (if any) Morag Cupples Morag Cupples 17/05/2024 Long Term Debtors/Investments (Note 21) 67 Finalise Lead Schedule and Working Papers Morag Cupples Morag Cupples 17/05/2024 Long Term Debtors/Investments (Note 21) 68 Completion of LT Debtor Note (21) Morag Cupples Morag Cupples 17/05/2024 Short Term Debtors (Note 22) 69 Local Tax Collection Debtors - Production of working papers Fergus Walker Fergus Walker 06/05/24-10/05/24 Short Term Debtors (Note 22) 70 Sundry Debtor Accounts - Production of Working Papers Fergus Walker Jennifer Gorman 15/04/24 to 19/04/24 Short Term Debtors (Note 22) 71 Housing Benefit Overpayments - Production of Working Papers Fergus Walker Fergus Walker 11/04/24 to 17/04/24 Short Term Debtors (Note 22) 72 Check the Discretionary Housing Payment Subsidy from the Scottish Government Fergus Walker Fergus Walker 17/05/2024 Short Term Debtors (Note 22) 73 VAT Debtor - Production of Working Papers Morag Cupples Sandra Coles 26/04/2024 Short Term Debtors (Note 22) 74 Net Debtor/Creditor to Scottish Government for NDR - Finalise Working Papers Fergus Walker Mary McCallum 15/05/20234
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Appendix 1 - Final Accounts Preparation Plan and Timetable Work Area Task No. Task Description Lead Responsibility 2023-24 Undertaking Task 2023-24 Completion Date 2023-24 Short Term Debtors (Note 22) 75 Other Debtors - Provision of working papers from various departments Morag Cupples Departments 13/05/24 to 17/05/24 Short Term Debtors (Note 22) 76 Finalise Lead Schedule and Working Papers Morag Cupples Morag Cupples 20/05/2024 Short Term Debtors (Note 22) 77 Debtors Note (23) Morag Cupples Morag Cupples 20/05/2024 Assets Held for Sale (Note 23) 78 Complete Assets Held for Sale Note (24) Lorna Jordan Bruce MacPherson 24/05/2024 Assets Held for Sale (Note 23) 79 Finalise Lead Schedule and Working Papers Lorna Jordan Bruce MacPherson 24/05/2024 Cash and Cash Equivalents (Note 24) 80 Cash Held by the Authority (Imprests) - provide working papers Sandra Coles Graham Munro 22/04/24 to 24/04/24 Cash and Cash Equivalents (Note 24) 81 Cash in Transit - Working Papers Morag Cupples Alison McGeachy/Sandra Coles 08/05/24 to 10/05/24 CC&E - Short Term Deposits 82 Council Investments - reconciliation and working papers Morag Cupples Sandra Coles 26/04/2024 CC&E - Short Term Deposits 83 BoS Corporate Deposit - working papers Morag Cupples Sandra Coles 17/04/2024 CC&E - Short Term Deposits 84 CB Instant Access Account - working papers Morag Cupples Sandra Coles 17/04/2024 CC&E - Short Term Deposits 85 Money Market Funds Morag Cupples Sandra Coles 17/04/2024 CC&E - Bank Overdraft Working Papers 86 Income Bank Account - working papers Morag Cupples Alison McGeachy 26/04/2024 CC&E - Bank Overdraft Working Papers 87 Expenditure Bank Account - working papers Morag Cupples Creditors 26/04/2024 CC&E - Bank Overdraft Working Papers 88 Housing Benefits Bank Account - working papers Morag Cupples Sharon Leitch 26/04/2024 CC&E - Bank Overdraft Working Papers 89 Council Tax / NDR Bank Account - working papers Morag Cupples Alison McGeachy 26/04/2024 CC&E - Bank Overdraft Working Papers 90 Finalise Lead Schedule and Working Papers Morag Cupples Sandra Coles 10/05/2024 CC&E - Bank Overdraft Working Papers 91 Complete Cash and Cash Equivalents Note (24) Morag Cupples Sandra Coles 10/05/2024 Creditors (Note 25) 92 Accrued Payrolls - Pull overall figure together for Accrued Payrolls Mary McCallum Ailsa Laing / Duncan MacBrayne 26/04/2024
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Appendix 1 - Final Accounts Preparation Plan and Timetable Work Area Task No. Task Description Lead Responsibility 2023-24 Undertaking Task 2023-24 Completion Date 2023-24 Superannuation 93 Teachers - Identification of year end balance on teachers superannuation control account as at 31 March 2021 Mary McCallum Ailsa Laing 03/05/2024 Superannuation 94 Non-teachers - Identification of year end balance on non-teachers superannuation control account as at 31 March 2021 Mary McCallum Ailsa Laing 03/05/2024 Short Term Accumulating Absences 95 Teachers - Provision of working papers for creditors Mary McCallum Mary McCallum 12/04/2024 Short Term Accumulating Absences 96 Non Teachers - Provision of working papers for creditors Mary McCallum Mary McCallum 12/04/2024 Creditors Core Payables 97 Creditors System Liability (Core Payables) - Working papers/discoverer report Mary McCallum Duncan MacBrayne 02/04/2024 Accruals/Deferred Income 98 Accrued Expenditure/deferred income - Pull summary sheet together with links to templates to help auditors choose sample Mary McCallum Margaret Ellis 26/04/2024 Other Creditors 99 Other Creditors - various Departmental Support (coordination of working papers) Mary McCallum Mary McCallum 01/05/24 to 03/05/24 Other Creditors 100 Finalise Lead Schedule and working Papers Mary McCallum Mary McCallum 08/05/2024 Other Creditors 101 Complete Creditors Note (25) Mary McCallum Mary McCallum 08/05/2024 Borrowings (Financial Instruments) - Note 26 102 Completion of Borrowings/Financial Instruments Working Papers Morag Cupples Morag Cupples 24/05/2024 Borrowings (Financial Instruments) - Note 26 103 Financial Instruments - Types - Note 26.1 Morag Cupples Morag Cupples 24/05/2024 Borrowings (Financial Instruments) - Note 26 104 Financial Instruments - Fair Value - Note 26.2 Morag Cupples Morag Cupples 24/05/2024 Borrowings (Financial Instruments) - Note 26 105 Financial Instruments - Gains and Losses - Note 26.3 Morag Cupples Morag Cupples 24/05/2024 Borrowings (Financial Instruments) - Note 26 106 Financial Instruments - Risks - Note 26.4 to 26.9 Morag Cupples Morag Cupples 24/05/2024 Borrowings (Financial Instruments) - Note 26 107 Financial Instruments - Note 26.10 to 26.11 Morag Cupples Morag Cupples 24/05/2024 Borrowings (Financial Instruments) - Note 26 108 Borrowings/Financial Instruments - Complete Accounts Morag Cupples Morag Cupples 24/05/2024 Other Liabilities (Note 27) 109 Finance Lease Liability Sandra Coles/Anne Blue Morag Cupples 24/05/2024 Other Liabilities (Note 27) 110 Schools NPDO/Hub Schools Finance Lease Liability Margaret Moncur Morag Cupples 26/04/2024
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Appendix 1 - Final Accounts Preparation Plan and Timetable Work Area Task No. Task Description Lead Responsibility 2023-24 Undertaking Task 2023-24 Completion Date 2023-24 Other Liabilities (Note 27) 111 Waste PPP Land Contamination - Provision of working paper, same as long term debtor. Morag Cupples Sandra Coles 17/04/2024 Other Liabilities (Note 27) 112 Finalise Lead Schedule and Working Papers Morag Cupples Sandra Coles 26/04/2024 Other Liabilities (Note 27) 113 Complete Other Liabilities Note (28) Morag Cupples Sandra Coles 26/04/2024 Other Liabilities (Note 27) 114 Equal Pay Claims - Contact HR for information Abbie MacIver Abi Harley 01/03/2024 Other Liabilities (Note 27) 115 Equal Pay Claims - Calculate provision and provide working papers. Ensure we contact HR early for information Abbie MacIver Abi Harley 01/05/24 to 03/05/24 Other Liabilities (Note 27) 116 Registered Social Landlords - Calculate provision and provide working papers Fergus Walker Fergus Walker 01/05/24 to 03/05/24 Other Liabilities (Note 27) 117 Reorganisation Redundancy Costs - Calculate provision and provide working papers Mary McCallum Mary McCallum 01/05/24 to 03/05/24 Other Liabilities (Note 27) 118 Landfill Sites - Restoration and Aftercare Costs - Calculate provision and provide working papers Morag Cupples Morag Cupples 01/05/24 to 03/05/24 Other Liabilities (Note 27) 119 Utilities Provision - Calculate provision and provide working papers Sharon Macalister Liza McNaughton 01/05/24 to 03/05/24 Other Liabilities (Note 27) 120 Other Provisions - Coordinate calculation of 'other' provisions and obtain working papers Morag Cupples Morag Cupples 01/05/24 to 03/05/24 Other Liabilities (Note 27) 121 Split Provisions between short and long term Morag Cupples Morag Cupples 22/05/2024 Other Liabilities (Note 27) 122 Provisions Note (28) - check narrative Morag Cupples Morag Cupples 22/05/2024 Other Liabilities (Note 27) 123 Finalise Lead Schedule and Working Papers Morag Cupples Morag Cupples 22/05/2024 Capital Grants Received in Advance (Note 29) 124 Finalise Lead Schedule and Working Papers Morag Cupples Morag Cupples 22/05/2024 Capital Grants Received in Advance (Note 29) 125 Complete Capital Grants Received in Advance Note (29) Morag Cupples Morag Cupples 22/05/2024 Pension Assets and Liabilities (Note 30) 126 Calculation of Accrued Pension Contribution (31.1) Abbie MacIver Abi Harley 03/05/2024 Pension Assets and Liabilities (Note 30) 127 Transactions Relating to Retirement Benefits (31.2) Abbie MacIver Abi Harley 03/05/2024 Pension Assets and Liabilities (Note 30) 128 Assets and Liabilities in Relation to Post Employment Benefits (31.3) Abbie MacIver Abi Harley 03/05/2024
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Appendix 1 - Final Accounts Preparation Plan and Timetable Work Area Task No. Task Description Lead Responsibility 2023-24 Undertaking Task 2023-24 Completion Date 2023-24 Pension Assets and Liabilities (Note 30) 129 Pension Assets and Liabilities Recognised in the Balance Sheet (31.4) Abbie MacIver Abi Harley 03/05/2024 Pension Assets and Liabilities (Note 30) 130 Analysis of Pension Fund Assets (31.5) Abbie MacIver Abi Harley 03/05/2024 Pension Assets and Liabilities (Note 30) 131 Basis for Estimating Assets and Liabilities (31.6) Abbie MacIver Abi Harley 03/05/2024 Pension Assets and Liabilities (Note 30) 132 Asset and Liability Matching Strategy (31.7) Abbie MacIver Abi Harley 03/05/2024 Pension Assets and Liabilities (Note 30) 133 Impact on Authority's Cash Flow (31.8) Abbie MacIver Abi Harley 03/05/2024 Pension Assets and Liabilities (Note 30) 134 Teachers' Pensions - Amount Paid Over (31.9) Abbie MacIver Abi Harley 03/05/2024 Pension Assets and Liabilities (Note 30) 135 Teachers' Pensions - Check Contribution Rate (31.9) Abbie MacIver Abi Harley 03/05/2024 Pension Assets and Liabilities (Note 30) 136 Teachers' Pensions - Added Years awarded by Council Calculation (31.9) Abbie MacIver Abi Harley 03/05/2024 Pension Assets and Liabilities (Note 30) 137 Balance Sheet Notes Complete Morag Cupples Morag Cupples 10/05/2024 6. Other Notes to the Financial Statements 138 Note 1 - Review and amend accounting policies Morag Cupples Morag Cupples 23/02/2024 6. Other Notes to the Financial Statements 139 Note 2 - Accounting Standards Issued but Not Yet Adopted Morag Cupples Morag Cupples 23/02/2024 6. Other Notes to the Financial Statements 140 Note 3 - Critical Judgements in Applying Accounting Policies Morag Cupples Morag Cupples 03/05/2024 6. Other Notes to the Financial Statements 141 Note 4 - Assumptions / Estimation Uncertainty Morag Cupples Morag Cupples 24/05/2024 6. Other Notes to the Financial Statements 142 Note 4 - Assumptions / Estimation Uncertainty - Reduction of 1 year in useful life impact on Depn Morag Cupples Bruce MacPherson 24/05/2024 6. Other Notes to the Financial Statements 143 Note 4 - Assumptions / Estimation Uncertainty - DRC assets not valued in year Morag Cupples Lorna Jordan 24/05/2024 6. Other Notes to the Financial Statements 144 Note 4 - Assumptions / Estimation Uncertainty - Pensions Liability - sensitivities Morag Cupples Lorna Jordan 24/05/2024 6. Other Notes to the Financial Statements 145 Note 34 - Contingent Liabilities (consider alongside provisions) Morag Cupples Morag Cupples 03/05/2024
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Appendix 1 - Final Accounts Preparation Plan and Timetable Work Area Task No. Task Description Lead Responsibility 2023-24 Undertaking Task 2023-24 Completion Date 2023-24 6. Other Notes to the Financial Statements 146 Note 35 - Termination Benefits (consider alongside Exit Packages) Mary McCallum Mary McCallum 03/05/2024 6. Other Notes to the Financial Statements 147 Note 36 - Trust Funds and Other Third Party Funds (Part of preparing accounts for charities and other trusts) Mary McCallum Iain Wylie 03/05/2024 6. Other Notes to the Financial Statements 148 Note 37 - Common Good Funds (Prepare Accounts for Common Good Funds and collate information for Oban and Campbeltown Funds) Mary McCallum Iain Wylie 03/05/2024 6. Other Notes to the Financial Statements 149 Note 38 - Tax Incremental Financing (TIF) Projects - Links to NDR Income Account Morag Cupples/Fergus Walker Morag Cupples 17/05/2024 7. Statement of Movement in Reserves - General Fund Balance 150 Analysis of General Fund Balance Movement Morag Cupples Morag Cupples 17/05/2024 7. Statement of Movement in Reserves - General Fund Balance 151 Analysis of amounts included in CI&E but excluded from General Fund Morag Cupples Morag Cupples 17/05/2024 7. Statement of Movement in Reserves - General Fund Balance 152 Analysis of amounts included in General Fund but excluded from CI&E Morag Cupples Morag Cupples 17/05/2024 7. Statement of Movement in Reserves - General Fund Balance 153 Transfer to from General Fund Balance Morag Cupples Morag Cupples 17/05/2024 7. Statement of Movement in Reserves - General Fund Balance 154 Breakdown of amounts additional to surplus/deficit on CI&E Morag Cupples Morag Cupples 17/05/2024 Other Usable Reserves (Note 33) 155 Usable Capital Receipts Reserve Morag Cupples Sandra Coles 03/05/2024 Other Usable Reserves (Note 33) 156 Capital Fund Morag Cupples Sandra Coles 03/05/2024 Other Usable Reserves (Note 33) 157 Complete Capital Funds Note (33.1) Morag Cupples Sandra Coles 03/05/2024 Other Usable Reserves (Note 33) 158 Completion of Education R&R Fund Entries and Working Papers Sharon Macalister Gill Allenby/Sandra McLindon 10/05/2024 Other Usable Reserves (Note 33) 159 Process Ledger entries through MiR Statement Sharon Macalister Gill Allenby/Sandra McLindon 10/05/2024
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Appendix 1 - Final Accounts Preparation Plan and Timetable Work Area Task No. Task Description Lead Responsibility 2023-24 Undertaking Task 2023-24 Completion Date 2023-24 Other Usable Reserves (Note 33) 160 Complete Repairs and Renewals Note (33.2) Sharon Macalister Gill Allenby/Sandra McLindon 10/05/2024 Unusable Reserves (Note 32) 161 Revaluation Reserve - Check Narrative Morag Cupples Morag Cupples 03/05/2024 Unusable Reserves (Note 32) 162 Capital Adjustment Account - Check Narrative Morag Cupples Morag Cupples 03/05/2024 Unusable Reserves (Note 32) 163 Financial Instruments Adjustment Account - Check Narrative Morag Cupples Morag Cupples 03/05/2024 Unusable Reserves (Note 32) 164 Pensions Reserve - Check Narrative Morag Cupples Abbie MacIver 17/05/2024 Unusable Reserves (Note 32) 165 Accumulated Absences Account - Check Narrative Morag Cupples Mary McCallum 10/05/2024 Unusable Reserves (Note 32) 166 Statement of Movement in Reserves Complete Morag Cupples Morag Cupples 17/05/2024 8. Cash Flow Statement - Analysis of Balance Sheet Movements 167 Revaluation Reserve Morag Cupples Morag Cupples 29/05/24 to 03/06/24 8. Cash Flow Statement - Analysis of Balance Sheet Movements 168 Capital Adjustment Account Morag Cupples Morag Cupples 29/05/24 to 03/06/24 8. Cash Flow Statement - Analysis of Balance Sheet Movements 169 Capital Activities Cash/Non Cash Transactions Morag Cupples Morag Cupples 29/05/24 to 03/06/24 8. Cash Flow Statement - Analysis of Balance Sheet Movements 170 Other Revenue Items not involving the movement of funds Morag Cupples Morag Cupples 29/05/24 to 03/06/24 8. Cash Flow Statement - Analysis of Balance Sheet Movements 171 Accrual Adjustments Morag Cupples Morag Cupples 29/05/24 to 03/06/24 8. Cash Flow Statement - Analysis of Balance Sheet Movements 172 Complete Operating Activities (Note 39) Morag Cupples Morag Cupples 29/05/24 to 03/06/24 8. Cash Flow Statement - Analysis of Balance Sheet Movements 173 Complete Operating Activities Section of Statement Morag Cupples Morag Cupples 29/05/24 to 03/06/24 Other Cash Flow Activities 174 Investing Activities (Note 40) Morag Cupples Morag Cupples 29/05/24 to 03/06/24 Other Cash Flow Activities 175 Financing Activities (Note 41) Morag Cupples Morag Cupples 29/05/24 to 03/06/24
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Appendix 1 - Final Accounts Preparation Plan and Timetable Work Area Task No. Task Description Lead Responsibility 2023-24 Undertaking Task 2023-24 Completion Date 2023-24 Other Cash Flow Activities 176 Cash Flow Statement Complete Morag Cupples Morag Cupples 03/06/2024 9. Council Tax Income Account 177 Prepare CTI Main Accounting Statement Fergus Walker Fergus Walker 07/05/24-10/05/24 9. Council Tax Income Account 178 Prepare and complete Calculation of Council Tax Base note Fergus Walker Fergus Walker 10/05/2024 9. Council Tax Income Account 179 Council Tax Income Account Complete Fergus Walker Fergus Walker 10/05/2024 10. NDR Income Account 180 NDRI Main Accounting Statement Fergus Walker Fergus Walker 13/05/2024 10. NDR Income Account 181 Analysis of Rateable Values Fergus Walker Fergus Walker 13/05/2024 10. NDR Income Account 182 NDR Charge Fergus Walker Fergus Walker 13/05/2024 10. NDR Income Account 183 NDR Income Account Complete Fergus Walker Fergus Walker 13/05/2024 11. Remuneration Report 184 Councillors - Review Narrative on policy and arrangements for changes Morag Cupples Morag Cupples/Mary McCallum 08/03/2024 11. Remuneration Report 185 Completion of Pension Template for Senior Officers/Senior Members and submit to Pensions Office. Mary McCallum Iain Wylie 10/04/2024 11. Remuneration Report 186 Councillors Remuneration Mary McCallum Iain Wylie 10/05/2024 11. Remuneration Report 187 Senior Councillors' Remuneration Mary McCallum Iain Wylie 10/05/2024 11. Remuneration Report 188 Obtain Pension Information for Senior Members Mary McCallum Iain Wylie 10/04/2024 11. Remuneration Report 189 Senior Councillors Pension Benefits Mary McCallum Iain Wylie 10/05/2024 11. Remuneration Report 190 Review policy and arrangements - senior employees Narrative Morag Cupples Morag Cupples/Mary McCallum 08/03/2024 11. Remuneration Report 191 Employees remuneration (Bands over £50,000) Mary McCallum Ailsa Laing/ Iain Wylie 10/05/2024 11. Remuneration Report 192 Senior Employees' Remuneration Mary McCallum Iain Wylie 10/05/2024 11. Remuneration Report 193 Obtain Pension Information for Senior Employees Mary McCallum Iain Wylie 10/04/2024 11. Remuneration Report 194 Senior Employees' Pension Benefits Mary McCallum Iain Wylie 10/05/2024 11. Remuneration Report 195 Employee Exit Packages (consider alongside provisions) Mary McCallum Iain Wylie 03/05/2024 11. Remuneration Report 196 Remuneration Report Complete Morag Cupples Morag Cupples 10/05/2024 12.Group Accounts 197 Determination of Group Structure Morag Cupples/Anne Blue Morag Cupples/Anne Blue 28/02/2024 12.Group Accounts 198 Single Entity Accounts Morag Cupples/Anne Blue Morag Cupples/Anne Blue 20/05/24 to 31/05/24 12.Group Accounts 199 Common Good Accounts Morag Cupples/Anne Blue Morag Cupples/Anne Blue 20/05/24 to 31/05/24 12.Group Accounts 200 Associates Accounts Morag Cupples/Anne Blue Morag Cupples/Anne Blue 20/05/24 to 31/05/24
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Appendix 1 - Final Accounts Preparation Plan and Timetable Work Area Task No. Task Description Lead Responsibility 2023-24 Undertaking Task 2023-24 Completion Date 2023-24 12.Group Accounts 201 Health and Social Care Integration Accounts Morag Cupples/Anne Blue Morag Cupples/Anne Blue 20/05/24 to 31/05/24 12.Group Accounts 202 Live Argyll - Leisure Trust Accounts (Group Consolidation) Morag Cupples/Anne Blue Morag Cupples/Anne Blue 20/05/24 to 31/05/24 12.Group Accounts 203 Consolidation Morag Cupples/Anne Blue Morag Cupples/Anne Blue 20/05/24 to 31/05/24 12.Group Accounts 204 Completion of Group Accounts and Notes Morag Cupples/Anne Blue Morag Cupples/Anne Blue 20/05/24 to 31/05/24 12.Group Accounts 205 Group Cashflow Morag Cupples Morag Cupples 20/05/24 to 31/05/24 12.Group Accounts 206 Group Accounts and Notes Complete Morag Cupples/Anne Blue Morag Cupples/Anne Blue 31/05/2024 13. Corporate Governance Statement 207 Completion of Corporate Governance Statement Paul McAskill/Iain Jackson Paul McAskill/Iain Jackson By 31/05/2024 13.Corporate Governance Statement 208 Issue Assurance Statements to Chief Officers and ensure they are returned promptly Paul McAskill/Iain Jackson Paul McAskill/Iain Jackson 02/04/2024 14. Management Commentary 209 Completion of Management Commentary Kirsty Flanagan/Head of Financial Services Kirsty Flanagan/Head of Financial Services By 31/05/2024 14. Management Commentary 210 2022-23 ANNUAL ACCOUNTS COMPLETE Morag Cupples Morag Cupples 31/05/2024 16.Treasury Management Annual Report 211 Complete Treasury Management Annual Report Morag Cupples Sandra Coles 13/05/24 to 31/05/24 17. Year-end Capital Plan Monitoring Report 212 Complete Year-end Capital Plan Monitoring Report and covering Committee Report Morag Cupples Linda Taylor 13/05/24 to 24/05/24 18. Strategic Housing Fund Annual Report 213 Complete Strategic Housing Fund Annual Report Morag Cupples Douglas Whyte 13/05/24 to 24/05/24 21. S106 Charity Accounts Prepared 214 Prepare S106 Charity Accounts Mary McCallum Iain Wylie 13/05/24 to 24/05/24 22. Final Procedures 215 Strategic Management Team Meeting (SMT) - Draft to be tabled on the day Kirsty Flanagan Kirsty Flanagan 03/06/2024 22. Final Procedures 216 Section 95 Officer final review of Annual Accounts, and accompanying year end reports (See above 15-20) Kirsty Flanagan Kirsty Flanagan 29/05/24-30/05/24 22. Final Procedures 217 SMT/Full Council/ Audit Committee Papers ready (complete year end pack) to be sent Legal and Regulatory Support Kirsty Flanagan Kirsty Flanagan 31/05/2024 22. Final Procedures 218 Brief Council Leader/senior politicians on Annual Accounts and accompanying reports pack. Kirsty Flanagan Kirsty Flanagan w/c - 27/05/2024 22. Final Procedures 219 Audit and Scrutiny Committee Kirsty Flanagan Kirsty Flanagan 13/06/2024
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Appendix 1 - Final Accounts Preparation Plan and Timetable Work Area Task No. Task Description Lead Responsibility 2023-24 Undertaking Task 2023-24 Completion Date 2023-24 22. Final Procedures 220 Full Council Meeting Kirsty Flanagan Kirsty Flanagan 27/06/2024 22. Final Procedures 221 Signature by Section 95 Officer Kirsty Flanagan Kirsty Flanagan 28/06/2024 22. Final Procedures 222 Unaudited Accounts produced and submitted to appointed auditor Morag Cupples Morag Cupples 28/06/2024 22. Final Procedures 223 Unaudited Accounts published on Local Authority website. Mary McCallum Elaine Maxwell 28/06/2024 22. Final Procedures 224 Disclosure Checklist to be Completed Morag Cupples 17/07/2024 23. Notice of Public Right to Inspect and Object to Accounts 225 Public Notice placed on Local Authority website / Social Media Mary McCallum Elaine Maxwell 28/06/2024 23. Notice of Public Right to Inspect and Object to Accounts 226 Public Notice placed in offices of the Local Authority Mary McCallum Elaine Maxwell 28/06/2024 23. Notice of Public Right to Inspect and Object to Accounts 227 Distribution of Unaudited Annual Accounts to Service Points / Publication online Mary McCallum Elaine Maxwell 28/06/2024 23. Notice of Public Right to Inspect and Object to Accounts 228 Period of Inspection of Unaudited Annual Accounts General Public General Public 29/06/24 to 19/07/24 23. Notice of Public Right to Inspect and Object to Accounts 229 Period for registering an objection General Public General Public 29/06/24 to 19/07/24 24. Whole of Government Accounts Return 230 Net Cost of Service Analysis Morag Cupples Morag Cupples 26/06/23 to 14/07/23 24. Whole of Government Accounts Return 231 Net Operating Expenditure (Group Accounts) Morag Cupples Morag Cupples 26/06/23 to 14/07/23 24. Whole of Government Accounts Return 232 Counter Party Data Morag Cupples Morag Cupples 26/06/23 to 14/07/23 24. Whole of Government Accounts Return 233 Infrastructure Assets Morag Cupples Departments - Roads and Amenity 26/06/23 to 14/07/23 24. Whole of Government Accounts Return 234 Additional Disclosures Morag Cupples Morag Cupples 26/06/23 to 14/07/23 24. Whole of Government Accounts Return 235 Unaudited WGA Return complete and returned to Scottish Government Morag Cupples Morag Cupples 17/07/2024 24. Whole of Government Accounts Return 236 Submission of Unaudited WGA Return to External Audit Morag Cupples Morag Cupples 26/07/2024
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Appendix 1 - Final Accounts Preparation Plan and Timetable Work Area Task No. Task Description Lead Responsibility 2023-24 Undertaking Task 2023-24 Completion Date 2023-24 24. Whole of Government Accounts Return 237 Sign off of WGA Return and electronic submission to Scottish Government External Audit/Moira Miller Morag Cupples 27/09/2024 25. Final Accounts Audit 238 Final Accounts Audit Field Work External Audit External Audit 28/06/24 to 30/08/24 25. Final Accounts Audit 239 Final Clearance Meeting with Head of Strategic finance 23/08/2024 25. Final Accounts Audit 240 Amendments processed and Production of Final Accounts complete with Audit Certificate for signing Morag Cupples Morag Cupples 28/08/23 to 08/09/23 25. Final Accounts Audit 241 Production and agreement of ISA 260 report from External Audit External Audit External Audit 28/08/23 to 08/09/23 25. Final Accounts Audit 242 Audit Committee - Consideration of ISA 260 report and Final Audited Accounts Audit Committee Audit Committee 05/09/2024 25. Final Accounts Audit 243 Signing of Final Audited Accounts - Leader, Chief Executive, Head of Strategic Finance Leader, Chief Executive, Head of Strategic Finance Leader, Chief Executive, Head of Strategic Finance 05/09/2024 25. Final Accounts Audit 244 Signing of Final Audited Accounts - Audit Certificate 05/09/2024 25. Final Accounts Audit 245 Signed Audited Annual Accounts published on Website and distributed to service points and libraries Mary McCallum Elaine Maxwell 20/09/2024
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PAYRUN MTH NO PROCESSING DATE PAY DATE PERIOD ENDING PAYROLL COSTS % ACCRUED/PREPAID OVERTIME COSTS % ACCRUED TIMESHEETS TO PAYROLL BY: **TRAVEL CLAIMS TO CREDITORS BY: TRAVEL & SUBSISTENCE % ACCRUED Additional Notes Pay 07 Monthly 01 05/04/2024 12/04/2024 15/04/2024 16/31sts accrued 100% accrued 02/04/2024 22/03/2024 100% accrued Old Year Claims Only Pay 10 Teachers 01 18/04/2024 25/04/2024 30/04/2024 100% part time hours for this period - See note * N/A 16/04/2024 12/04/2024 100% accrued Old Year Claims Only Pay 10 Teachers 02 23/05/2024 30/05/2024 31/05/2024 See note * N/A 21/05/2024 03/05/2024 N/A N/A Notes ** This relates to manual travel claims, not those through "my view" for which separate deadlines have been set by payroll. YEAR END 2023/2024 Appendix 2 - Schedule for Payroll, Overtime and Travel accruals * Pay 10 Teachers Month 01: Part time Teachers hours and enhancements relating to March will be 100% accrued. * Pay 10 - Month 02 accrual will be done by the Financial Services Accounting and Budgeting - Education Departmental Team. Due to timing of Month 01 period end date, it's unlikely there will be many March hours requiring accrual.
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Work Area Task Nbr Task Description 2023/24 Dates Lead Responsibility Monitored / Actioned By Comments 1.1 Equipment store stock take to be completed 29/03/2024 Equipment Store Manager Abbie Abbie to liaise with equipment store manager 1.2 Cut off date for submission of stock certificate and detailed working papers to IS Finance Team 05/04/2024 Equipment Store Manager Abbie Abbie to liaise with equipment store manager 1.3 Cut off date for checking, signing and submission of stock certificates to Corporate Accounting 12/04/2024 Principal Accountant - Social Work Angela Check and agree stock certificate 1.4 Calculate net movement in the value of equipment owned by the SW Equipment Store and provide to Principal Accountant - Social Work 12/04/2024 Principal Accountant - Social Work Angela Calculate the movement in the stock value and supply to Linda Taylor 2.1 Cut off date for submission of 2023/24 supplier invoices to creditors 22/03/2024 Department Abbie / Angela E-mail to areas to remind them about deadline 2.2 Cut off date for processing of 2023/24 SW supplier invoices through payables 26/03/2024 Creditors Section Creditors Malcolm to let Angela know when all SW batches are processed 2.3 Final cheque run processed involving SW invoices 27/03/2024 Creditors Section Creditors Malcom to let Angela know when payrun is posted to general ledger 3.1 Accrued/Prepaid expenditure templates issued to department 05/02/2024 Finance Support Team Astrid 3.2 IS Finance Team issue accrual/prepayment calculation templates to department 05/03/2024 SW Finance Team Abbie / Angela 3.3 Department completes accrued/prepaid expenditure template 01/04/2024 - 09/04/2024 Department Finance Contacts Provide support to admin and budget holders as necessary, monitor progress. Evidence only required for charges of £5k or more. 3.4 Accrued/prepaid expenditure template submitted to IS Finance Team for checking and consolidation 09/04/2024 - 5pm Department Finance Contacts Make sure that all of the area service's templates have been returned 3.5 Cut off date for checking and consolidation of accrued/prepaid expenditure templates for SW 12/04/2024 - 3pm SW Finance Team Abbie / Angela Review templates and backup 4.1 Issue SW PECOS reports to finance contacts for review and follow-up on queries with budget holders. 14/03/2024 PECOS Team Angela These reports are issued by PECOS team automatically 4.2 Mismatches to be cleared from PECOS system 26/03/2024 Department Finance Contacts Monitor progress of requisitioners 4.3 Unpaid PECOS orders report to be issued to IS Finance Team for inclusion on accruals template 03/04/2024 Finance Support Team Astrid 4.4 PECOS accruals to be added to central template 12/04/2024 - 3pm SW Finance Team Josh Appendix 3 - Health and Social Care Partnership Timetable 1. Stores & Work in Progress 2. Creditors Payments 3. Revenue Accruals 4. PECOS
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Work Area Task Nbr Task Description 2023/24 Dates Lead Responsibility Monitored / Actioned By Comments Appendix 3 - Health and Social Care Partnership Timetable 5.1 Cut off date for processing debtors invoices in 2023/24 28/03/2024 Department Abbie / Angela Include in year end instructions and issue reminder e-mail. Josh and Alison to prepare year end recharges to NHS 5.2 Cut off date for preparing residential and non- residential care debtors accruals 12/04/2024 - 3pm SW Finance Team Moira and Alison 5.3 Calculate adjustment to bad debt provision 15/04/2024 - 17/04/2024 Debtors Team Corporate Should be completed by F Walker / D Forshaw - check to ensure that correct split between Council and IJB is in place for debt before and after 01/04/2016. 6. Payroll 6.1 Payroll 07 accrual prepared 19/04/2023 Finance Support Team Angela Astrid to let Angela know when completed 7.1 Cut off for processing of charges to be charged to 2023/24 26/03/2024 - 5pm Department Abbie / Angela Instruction in year end guidance and e-mail reminder. 7.2 Final payables interface generated from CareFirst 27/03/2024 SW Finance Team Karen 7.3 Snapshot of outstanding transactions taken from CareFirst 27/03/2024 SW Finance Team Karen Run year end reports for homecare, residential care, direct payments, fostering and adoption 7.4 Recommence processing of invoices via CareFirst - all to be charged to April 2024/25 with year end adjustments processed via accrued/prepaid expenditure templates 02/04/2024 Department / Creditors Karen Instruction in year end guidance and e-mail reminder 8. Long Term Debt - Charging Orders 8.1 Prepare charging order journal entries and agree with Corporate Team 15/04/2024 SW Finance Team Abi / Angela 9. TOTAL System Charges 9.1 Check that TRANMAN interface has been run for SW vehicles. 22/04/2024 Fleet Team Tranman To be confirmed with Cara/Tranman when run has been processed 10.1 Take snapshot of general ledger following payrun including last of the SW supplier invoices being processed into 2022/23 01/04/2024 SW Finance Team Abbie / Angela 10.2 Create consolidation template to produce outturn 01/04/2024 SW Finance Team Angela 10.3 Report outturn position to James and Kirsty 24/04/2024 SW Finance Team Angela Pass figure to James Gow, IJB CFO 5. Debtors 10. Consolidation 7. CareFirst