Unaudited Annual Accounts 2022-23
Argyll and Bute Council · 16 March 2023
Back to Audit and Scrutiny Committee — 16 March 2023 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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ARGYLL AND BUTE COUNCIL FINANCIAL SERVICES AUDIT AND SCRUTINY COMMITTEE 16 MARCH 2023 UNAUDITED ANNUAL ACCOUNTS 2022-23 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 2022-23. 1.2 The appendices to the report outline the timetables for the closure of the Council’s 2022-23 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 2023.
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ARGYLL AND BUTE COUNCIL FINANCIAL SERVICES AUDIT AND SCRUTINY COMMITTEE 16 MARCH 2023 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 2023 and the preparation of the Council’s Unaudited Annual Accounts for 2022-23. 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 2022-23. 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 2023. 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 28 April 2023. • Revenue expenditure, creditors, debtors, accruals and prepayments completed by 21 April 2023. • Review and adjustments to ledger and central department cost allocations completed by 19 May 2023. • Council Tax and NDR entries completed by 12 May 2023. • Agreement of inter-group balances with Live Argyll and associated journals processed by 28 April 2023. • Preparation of Unaudited Annual Accounts including report by Section 95
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Officer by 3 June 2023. • Unaudited Annual Accounts considered by a meeting of the Audit and Scrutiny Committee on 15 June 2023. • Unaudited Annual Accounts considered by a meeting of the Full Council on 29 June 2023. • Submission of Unaudited Annual Accounts to Accounts Commission by the statutory deadline of 30 June 2023. 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 2023 and with supporting documentation of a standard to enable completion of the audit by 30 September 2023. 4.5 Whilst there are no major changes in accounting practice for 2022-23, 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 Scotland Duty 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. Kirsty Flanagan Executive Director / Section 95 Officer 21 February 2023 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 2022-2023
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YEAR-END INSTRUCTIONS – GENERAL LEDGER CLOSEDOWN 2022/2023 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 2022/2023 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 6 7 INTERNAL RECHARGES 7.1 Old Year Internal Recharges 6 7.2 7.3 Mail and Print Room Recharges Clearance of Account 29901 7 7 8 STORES/WORK IN PROGRESS 8.1 General 7 8.2 Stock Count 7 8.3 Work in Progress 7 9 CONTROL AND SUSPENSE ACCOUNTS 9.1 Control Accounts 8 9.2 Suspense Accounts 8 10 PAYROLL 10.1 General 8 10.2 Payruns 8 10.3 Travel Claims 9 11 AMENDMENTS TO HIERARCHIES / COST CENTRES DURING YEAR END PERIOD 11.1 Amendments 9 APPENDIX 1 – 2022/23 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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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 26 May 2023. 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 2023. 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. 28 April, or 6 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 2022/2023 financial year should be E-mailed to creditors@argyll-bute.gov.uk no later than 5pm on Friday 24 March for processing through the payables ledger by 30 March. In doing so, no invoices relating to 2023/2024 will be sent to creditors prior to w/c 3 April 2022. 3 REVENUE PAYMENTS AND ACCRUALS 3.1 Creditor Invoices (Manual Batches) Invoices relating to the 2022/2023 financial year should be E-mailed to creditors@argyll-bute.gov.uk no later than 5pm on Friday 24 March for processing through the payables ledger by 30 March. All old year invoices must be batched separately and be clearly marked as “2022/2023”. Invoices for 2023/24 should not be sent to Creditors until after Monday 3rd April 2023, 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 24 March.
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3.2 3.3 Accruals All old year invoices received by departments which have failed to make the 5pm Friday 24 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 14th 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 2023. • Delivery note dated on or before 31 March 2023. • Other documentation which provides evidence that the goods or services were provided on or before 31 March 2023. 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 21 April. If Departments receive invoices of a material value after their accrual deadline of 14 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 2022/2023 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 24th March. Creditors will ensure all PECOS invoices are keyed to PECOS by 5pm on Tuesday 28th March. All PECOS users must ensure unpaid invoices (mismatches or receipt required) are cleared by 5pm on Wednesday 29th March 2023 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 30st March 2023. No access to PECOS will be available on Friday 31st March 2023 A PECOS Accrual report will be run by the Procurement Team on Friday 31st March 2023 This will be issued to the Finance Support Team where the data will be manipulated to include the department responsible. This will then be returned to the PECOS Team for issue out to departments on Tuesday 4th April 2023. • 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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• 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 14 April 2023 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 Wednesday 29 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 Monday 3rd April 2023 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 6th 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 2022/23, by 22 March. If you have local input of debtor accounts, all accounts for financial year 2022/23 must be input by 29 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 2023/2024 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 2022/2023 financial ledger. All income received from Saturday 1 April onwards, will be processed in the 2023/2024 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 2022/2023 is taken to the Area Office by 4pm on Friday 31 March. For offices/facilities that use the bank, again, all money relating to financial year 2022/2023 should be banked before close of business on 31 March.
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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. 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 31 March. Completed E- Income journals should be e-mailed on 31 March to the Cash Section (Financial Services). All other manual income journals should be posted on 31 March to arrive at the Cash Section (Financial Services) no later than Wednesday 5th April. Separate E-Income journals should be completed for income received from 1 April onwards – this will be processed in financial year 2023/2024. 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 27 February. Certificates for all establishments, including schools, should be returned to the Creditors Section (Financial Services), Campbeltown as soon as possible after 31 March but no later than Friday 14 April. 5 CAPITAL 5.1 Capital Expenditure and Capital Journals All capital invoices relating to 2022/23 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 17 March. All old year capital invoices received by departments but which have failed to make the 17 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 Tuesday 4 April. 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 2022/23. The template should be E-mailed to linda.taylor@argyll-bute.gov.uk by 5pm on Wednesday 1 March 2023.
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6 JOURNALS 6.1 Departments will be allowed to process their own journals up to 28 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 3rd 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 2022/2023 should not be processed at all by any staff after 06 April without consulting Sandra Coles (Financial Services). Sandra will be preparing the VAT return for March once the payables ledger is closed on 31st 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 17 March. 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 24 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 2022/2023 is Friday 24 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 29 March. These will be processed and coded into March on Friday 31 March. Any remaining accounts still outstanding will be cleared from the system on 24 March 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 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 Wednesday 5 April and will be uploaded into the ledger on Thursday 6 April.
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7.2 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 5 April and will be uploaded into the ledger on Thursday 6 April 2023. 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 21st 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 31 March. Instructions will be issued to all Development and Infrastructure Services locations with stores by 1 March 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 Thursday 06 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 14 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.
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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 03 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 28 April. All clearance and adjusting journals will be processed by the Finance Support Team by Friday 5 May. The Revenue and Benefits Finance Manager has until Friday 12 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 03 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 21 April. Entries from the monthly Pay07 payroll run which hit the payroll suspense should be cleared by 14 April and cleared by 27 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 10.2 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. 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.
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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 21 February 2022 & authorised by 28 February 2022. • PAY 07 Mth 1 - must be submitted by 24 March 2023 & authorised by 31 March 2023. • PAY 10 Mth 1 - must be submitted by 14 April 2023 & authorised by 20 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 2023 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 2022/2023 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 2022/2023 that have to be disabled for the year 2023/2024 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 2023 – 31 May 2023.
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Appendix 1 - General Ledger Closedown Timetable Work Area Task No. Task Description Lead Responsibility 2022-23 Undertaking Task 2022-23 Completion Date 2022-23 1. Capital Expenditure Processing 1 CFCR template returned to Financial Services Morag Cupples Departments 01/03/2023 2 Processing of CFCR journals by Finance Support Team Morag Cupples Finance Support Team 03/03/2023 3 Deadline for capital payments to Creditors Section Morag Cupples Departments 17/03/2023 4 Processing of final external capital payments Morag Cupples Creditors Section 20/03/23 - 22/03/23 5 Roads Capital Measures Morag Cupples Departments 22/03/2023 6 Final Payment Run Processed Capital Morag Cupples Creditors Section 23/03/2023 7 Year end journals of transfers to/from revenue accounts Morag Cupples Linda Taylor 22/03/2023 8 Property Fee Charges Processed and Infrastructure Design Billing Run Morag Cupples Linda Taylor 04/04/2023 9 Ledger checked daily for capital expenditure Morag Cupples Linda Taylor 03/04/23 - 28/04/23 10 Deadline for capital accruals template/CFCR template/journals to Financial Services (Whitegates) Morag Cupples Departments 04/04/2023 11 Processing of final external capital payments/accruals Morag Cupples Linda Bain 06/04/2023 12 Capital expenditure processing complete Morag Cupples Linda Taylor 06/04/2023 2. Fixed Assets Non-Current Assets Available for Sale 13 Capital expenditure final download from ledger Morag Cupples Linda Taylor 06/04/2023 14 Allocate Capital Grant Morag Cupples Linda Taylor 06/04/2023 15 Allocation of balance sheet codes to mass allocation journal Morag Cupples Linda Taylor 11/04/23 to 28/04/23 16 Mass allocation processed Morag Cupples Linda Bain 28/04/2023 17 Capital expenditure complete Morag Cupples Linda Taylor 28/04/2023 Depreciation/Property Plant and Equipment Processing 18 Revaluation of Properties by Estates - including supporting evidence of assets classified for sale Morag Cupples Estates 17/04/2023 19 Update asset register for new assets/additions/disposals/transfers Morag Cupples Linda Taylor 02/05/23 to 05/05/23 20 Run depreciation/impairment charges and process journal Morag Cupples Linda Taylor 05/05/2023 21 Update Asset Register for Revaluations Morag Cupples Linda Taylor 08/05/23 - 09/05/23 22 Process balance sheet depreciation/revaluation journals Morag Cupples Linda Taylor 10/05/23 - 12/05/23 23 Reconcile asset register to ledger Morag Cupples Linda Taylor 15/05/23 - 18/05/23 24 Capital Accounting Entries Complete Morag Cupples Linda Taylor 18/05/2023
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Appendix 1 - General Ledger Closedown Timetable Work Area Task No. Task Description Lead Responsibility 2022-23 Undertaking Task 2022-23 Completion Date 2022-23 3. Loan Charges 25 Complete interest on revenue balances Moira Miller Sandra Coles 24/03/2023 26 Complete PSTM Reconciliations Moira Miller Sandra Coles 05/04/23 to 12/04/23 27 Accrual of Borrowing Interest and Expenses Moira Miller Sandra Coles 07/04/23 to 14/04/23 28 Accrual of Investment Interest and Expenses Moira Miller Sandra Coles 07/04/23 to 14/04/23 29 Financial Services expense allocation Moira Miller Sandra Coles 14/04/2023 30 Provision of capital repayment figures for house loans Moira Miller Duncan MacBrayne 27/03/23 to 06/04/23 31 Calculate weighted capital expenditure in year Anne Blue Moira Miller 12/04/2023 32 Input annuity rate loan charges model and calculate loan charges Anne Blue Moira Miller 12/05/2023 33 Process loans charges/SMGFB (Statement of Movement in General fund) journals Moira Miller Sandra Coles 14/04/2023 34 Loans fund revenue account (ensure nil) Moira Miller Sandra Coles 18/05/2023 35 Management review of loans fund calculations after all journals processed through ledger Kirsty Flanagan Anne Blue 15/05/23 - 16/05/23 36 Loans Charges Complete Anne Blue Moira Miller 18/05/2023 4. IFRS Pensions Accounting - Year End Accounting Entries 37 Complete & submit Organisation Report Request Form to Hymans Anne Blue 01/03/2023
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Appendix 1 - General Ledger Closedown Timetable Work Area Task No. Task Description Lead Responsibility 2022-23 Undertaking Task 2022-23 Completion Date 2022-23 38 IFRS Pensions Report Received from Actuaries (Hymans Robertson) Anne Blue Anne Blue 31/03/2023 39 Check reasonability of data in report Lorna Semple/Elizabeth Moller Lorna Semple/Elizabeth Moller 17/04/2023 40 Calculate pensions entries in ledger Lorna Semple/Elizabeth Moller Lorna Semple/Elizabeth Moller 17/04/2023 41 Process pensions entries in ledger Lorna Semple/Elizabeth Moller Lorna Semple/Elizabeth Moller 17/04/2023 42 Check no bottom line impact on general fund Lorna Semple/Elizabeth Moller Lorna Semple/Elizabeth Moller 17/04/2023 43 IFRS Pension Entries Complete Anne Blue Lorna Semple/Abbie MacIver 17/04/2023 5 .Creditor Payments 44 Deadline for Health and Social Care Partnership Invoices to Creditors David Forshaw / Malcolm Bannatyne Departments 24/03/2023 45 Departments processing old year invoices Departments Departments 24/03/2023 46 Deadline for passing invoices to Finance (Campbeltown) Malcolm Bannatyne Departments 24/03/2023 47 Processing of final revenue payments 2022-23 Malcolm Bannatyne Creditors Section 30/03/2023 48 Final payment run processed Malcolm Bannatyne Creditors Section 30/03/2023 Payables re-opens for processing to April Malcolm Bannatyne Creditors Section 03/04/2023 49 Production and processing of final feeders to road costing Malcolm Bannatyne Creditors Section 31/03/2023 50 Closure of March 2021 Period (5pm) Mary McCallum Astrid Ronald 31/03/2023 51 Reconciliation of Core Payables Liability Mary McCallum Duncan MacBrayne 31/03/2023 52 VAT return completed Moira Miller Sandra Coles 11/04/23 - 21/04/23 53 Creditor Payments and VAT completed Mary McCallum Astrid Ronald 21/04/2023 6. Health and Social Care Integration 54 Agree final outturn position with Chief Financial Officer of Integrated Joint Board David Forshaw Lorna Semple/Abbie MacIver 24/04/2023 7. Revenue Accruals/Prepaid Expenditure 55 Accrued/Prepaid expenditure templates issued to departments Mary McCallum Astrid Ronald 01/02/2023 56 Departments complete accrued / prepaid expenditure templates - this to be collated and checked by Departmental Financial Services Teams Principal Accountants Departments / Departmental Support Teams 20/03/2023 - 14/04/2023
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Appendix 1 - General Ledger Closedown Timetable Work Area Task No. Task Description Lead Responsibility 2022-23 Undertaking Task 2022-23 Completion Date 2022-23 57 Deadline for return of accrued / prepaid expenditure templates to Finance Support Team Principal Accountants Departmental Support Teams 14/04/2023 58 Finance Support team process accrued/prepaid expenditure Mary McCallum Astrid Ronald 17/04/23 - 21/04/23 59 Deadline for Upload of Accrual Templates to General Ledger. Mary McCallum Astrid Ronald 21/04/2023 PECOS Accruals 60 All PECOS invoices to be with Creditors for keying by 5pm. Departments Departments 24/03/2023 61 Final keying of PECOS invoices by Creditors. Malcolm Bannatyne Creditors Section 28/03/2023 62 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 29/03/2023 63 Final PECOS interface with payables ledger for 2022-23. (Run matching process at 5.30pm on 29th) Mary McCallum Creditors Section 29/03/2023 64 Final PECOS Pay-All of 2022-23 Malcolm Bannatyne Creditors Section 30/03/2023 65 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 30/03/2023 66 PECOS Accrual Report run. Mary McCallum Emma Graham 31/03/2023 67 PECOS Accrual Report issued to Finance Support Team to manipulate to include department and return to PECOS team to issue to Departments. Mary McCallum Emma Graham /Duncan MacBrayne 03/04/2023 68 Circulation of year end reports to each Department. Mary McCallum Emma Graham 04/04/2023 69 PECOS interfaces to Payables to continue processing into New Year. Mary McCallum Procurement/Creditors From 03/04/23 70 Departments to include unpaid receipted orders on main PECOS accrual template. Principal Accountants Departments / Departmental Support Teams by 14/04/23 Holiday Pay Accrual - Teachers 71 Collection of teacher data / calculation of accrual Mary McCallum Mary McCallum 28/03/23-11/04/23 72 Completion of holiday pay accrual template based on previous years sample and methodology Mary McCallum Mary McCallum 03/04/23 to 11/04/23
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Appendix 1 - General Ledger Closedown Timetable Work Area Task No. Task Description Lead Responsibility 2022-23 Undertaking Task 2022-23 Completion Date 2022-23 73 Complete Flexi leave accrual calculations Mary McCallum Mary McCallum 03/04/23 to 11/04/23 74 Process journal and SMR reversing entry Mary McCallum Mary McCallum 12/04/2023 Payroll - Pay 07 MONTHLY (Month 1) 75 Deadline for Travel/Expense Claims to Creditors - Pay 07 Month 1 Malcolm Bannatyne Departments 24/03/2023 76 Deadline for Timesheets to Payroll - Pay 07 Month 1 Lorraine Brodie Departments 05/04/2023 77 Processing Pay 07 Month 1 Lorraine Brodie Payroll Section 06/04/2023 78 Clearance of Pay 07 Month 1 suspense items Lorraine Brodie Payroll Section 14/04/2023 79 Accrual Pay 07 Month 1 Mary McCallum Ailsa Laing / Duncan MacBrayne 14/04/23 to 19/04/23 Payroll - Pay 10 TEACHERS (Month 1) 80 Deadline for Travel/Expense Claims to Creditors - Pay 10 Teachers Month 1 Malcolm Bannatyne Departments 14/04/2023 81 Deadline for Timesheets to payroll Pay 10 Teachers Month 1 Lorraine Brodie Departments 20/04/2023 82 Processing Pay 10 Teachers Month 1 Lorraine Brodie Payroll Section 21/04/2023 83 Clearance of Pay 10 Month 1 suspense items Lorraine Brodie Payroll Section 27/04/2023 84 Accrual Pay 10 Teachers Month 1 Mary McCallum Ailsa Laing / Duncan MacBrayne 27/04/22 to 28/04/22 Payroll - Pay 10 TEACHERS (Month 2) 85 Deadline for Travel/Expenses Claims - Pay 10 Teachers Month 2 Malcolm Bannatyne Departments 05/05/2023 86 Deadline for Timesheets to Payroll Pay 10 Teachers Month 2 Lorraine Brodie Departments 18/05/2023 87 Processing Pay 10 Teachers Month 2 Lorraine Brodie Payroll Section 19/05/2023 8. Cash and Income - Accrued/Deferred Income - Sundry Debtor Accounts 88 Deadline for sending debtor accounts to Debtors Section Fergus Walker Departments 22/03/2023 89 Input of old year debtor accounts (Central and Local) Fergus Walker Jennifer Gorman 23/03/23 to 29/03/23 90 Year end reports produced Fergus Walker Jennifer Gorman 05/04/2023 91 Sundry Debtor account reconciliations Fergus Walker Jennifer Gorman 05/04/2023 - 14/04/2023 92 Calculation of Sundry Debtors Bad Debt Provision Fergus Walker David Forshaw 12/04/23 to 14/04/23 93 Process journal adjusting ledger for change in Sundry Debtors BDP Fergus Walker David Forshaw 14/04/2023 94 Sundry Debtor accounts complete Fergus Walker David Forshaw 14/04/2023 Housing Benefit Overpayments 95 Calculation of Housing Benefit Overpayment Debtor Fergus Walker Fergus Walker 05/05/2023 96 Calculate associated bad debt provision Fergus Walker Fergus Walker 05/05/2023 97 Process journals for housing benefit overpayments Fergus Walker Fergus Walker 05/05/2023 98 Housing Benefit Overpayments Complete Fergus Walker Fergus Walker 05/05/2023
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Appendix 1 - General Ledger Closedown Timetable Work Area Task No. Task Description Lead Responsibility 2022-23 Undertaking Task 2022-23 Completion Date 2022-23 Banking 99 All monies/cheques should be banked Departments Departments 31/03/2023 100 Monies/cheques received after final banking relating to 2022- 23 to be added to accruals template Principal Accountants Departments 01/04/23 to 05/04/23 E-Income Journals 101 Deadline for E- Income Journals to Cash Section. Kintyre House, Campbeltown. Margo Turner/Nancy Hope Departments 31/03/2023 102 Cash Section to process year-end E-income journals Margo Turner/Nancy Hope Cash Section 01/04/23 to 05/04/23 103 Bank reconciliation on expenditure account Malcolm Bannatyne Creditors Section 11/04/23 to 21/04/23 104 Bank reconciliation on Council Tax and NDR account Fergus Walker Alison McGeachy 05/04/23-21/04/23 105 Bank reconciliation on Income Account Fergus Walker Alison McGeachy 05/04/23-21/04/23 106 Bank reconciliation on Housing Benefit Account Fergus Walker Sharon Leitch 05/04/23-21/04/23 107 Bank reconciliation on Land Contamination Bank Account Moira Miller Sandra Coles 06/04/23 to 21/04/23 Imprests 108 Imprest certificates/returns issued to imprest holders Malcolm Bannatyne Graham Munro 27/02/2023 109 Establishments complete certificates/returns Departments Departments 31/03/23 to 14/04/23 110 Deadline for return of Certificates to Creditors Section Departments Departments 14/04/2023 111 Reconciliation of all Imprest balances (including schools) Malcolm Bannatyne Graham Munro 17/04/23 to 21/04/23 112 Process final imprest adjustments in ledger Malcolm Bannatyne Graham Munro 24/04/2023 113 Income Accrual / Deferred Income Templates issued to departments Mary McCallum Astrid Ronald 01/02/2023 Other Income Accruals / Deferred Income 114 Departments complete other income accrual/ deferred income templates Principal Accountants Departments 21/03/2023 - 14/04/2023 115 Deadline for return of accrued / deferred income templates to Finance Support Team. Principal Accountants Departmental Support Teams 14/04/2023 116 Finance Support team process income accruals / deferred income Mary McCallum Astrid Ronald 17/04/23 - 21/04/23 9. Internal Recharges 117 Final date for producing 2022-23 Internal recharges Departments Departments 24/03/2023 118 Deadline for coded recharges to be sent to Finance Support Team Departments Departments 29/03/2023 119 Internal Recharges uploaded into the ledger Mary McCallum Margaret Ellis 31/03/2023 120 Outstanding Accounts cleared from Internal Recharge system Mary McCallum Margaret Ellis 31/03/2023
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Appendix 1 - General Ledger Closedown Timetable Work Area Task No. Task Description Lead Responsibility 2022-23 Undertaking Task 2022-23 Completion Date 2022-23 121 Submit Manual journal entries for any Internal Recharges that need to be processed for 22-23 FY. Upload by Finance Support Team Mary McCallum Elaine Maxwell 05/04/2023 122 Uploaded by finance Support Team Mary McCallum Astrid Ronald 06/04/2023 121 Departments to clear 29901 accounts Departments Departments 04/04/23-06/04/23 10. Stores and Work in Progress - Stores 122 Accounting and Budgeting Teams issue instructions to Stores Morag Cupples / David Forshaw Departments 27/02/2023 123 Departments prepare for stock count Morag Cupples / David Forshaw Departments 01/03/23 to 30/03/23 124 Stock count Morag Cupples / David Forshaw Departments 31/03/2023 125 Stock certificates to be completed and sent to Principal Accountants, Development and Infrastructure Services and Social Work David Forshaw/Lorna Jordan/Linda Taylor Elizabeth Moller 01/04/23 to 06/04/23 126 Principal Accountants to review certificates and process final journal David Forshaw/Lorna Jordan/Linda Taylor Elizabeth Moller 11/04/23 to 14/04/23 Work in Progress 127 Department prepares a valued list of Works in Progress Linda Taylor Departments 01/04/23 to 03/05/23 128 Pass to Principal Accountant for Review and Journal Processing Linda Taylor Bruce MacPherson 03/05/23 to 04/05/23 129 Consolidation Adjustments (if any) Linda Taylor Bruce MacPherson 08/05/2023 130 Finalise Lead Schedule and Working Papers Linda Taylor Linda Taylor 08/05/2023 11. Control and Suspense Accounts - Control Accounts 131 Report issued to Control Account Holder Mary McCallum Ailsa Laing 03/04/2023 132 Clear balance or complete Carry Forward of Control Account Balance form Mary McCallum Control Account Budget Holders 03/04/23 - 28/04/23 133 Transfer of control account balances to Balance Sheet Mary McCallum Ailsa Laing 02/05/23 - 05/05/23 134 Report issued to Suspense Account Holder Mary McCallum Ailsa Laing 03/04/2023 135 Balance should be cleared (excluding payroll suspense which should be cleared by 06 April for Pay07 entries and 25 April for Pay10) Mary McCallum Departments 05/04/23 to 21/04/23 12. Journals and Feeders 136 Opening of April and Adjust Periods Mary McCallum Astrid Ronald 03/04/2023 137 Departments prepare and input journals Principal Accountants Departments 03/04/23 - 28/04/23
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Appendix 1 - General Ledger Closedown Timetable Work Area Task No. Task Description Lead Responsibility 2022-23 Undertaking Task 2022-23 Completion Date 2022-23 138 Dept's cut off date for journals Mary McCallum Departments 28/04/2023 139 Processing of Central Finance journals Mary McCallum Astrid Ronald 28/04/2023 140 Final feeders from roads costing to general ledger Linda Taylor Joyce Cowan 03/04/23 to 03/05/23 141 Preparation and input of any final journals identified Principal Accountants Departmental Support Teams 03/04/23 - 28/04/23 142 Central support / departmental admin recharging Mary McCallum Mary McCallum 15/05/23-19/05/23 143 Input of Live Argyll Journals and agreement of final Balance Sheet Position Sharon Macalister Beth Walkosz 03/04/23 - 28/04/23 144 Input of Council Tax & NDR Journals / Clearance of Raw Cash Accounts Fergus Walker Fergus Walker 03/04/23 - 12/05/23
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Appendix 1 - Final Accounts Preparation Plan and Timetable Work Area Task No. Task Description Lead Responsibility 2021-22 Undertaking Task 2021-22 Completion Date 2022-23 1. (a) Year end monitoring 1 Completion and return of earmarking requests Principal Accountants Finance Contacts 17/04/23 to 5/05/23 1. (a) Year end monitoring 2 Preparation of year-end monitoring reports Mary McCallum Mary McCallum / Abi Harley 22/05/23-24/05/23 1. (a) Year end monitoring 3 Perform year-end monitoring with departmental explanations Principal Accountants Finance Contacts 25/05/23-26/05/23 1. (a) Year end monitoring 4 Deadline for return of completed revenue monitoring Principal Accountants Principal Accountants 26/05/2023 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 / Abi Harley 29/05/2023 1. (a) Year end monitoring / 19. Earmarked Reserves Report 6 Preparation of Year-end Reserves Report Mary McCallum Mary McCallum / Abi Harley 26/05/2023 1. (a) Year end monitoring 7 Deadline for Reports to SMT Mary McCallum Mary McCallum / Abi Harley 30/05/2023 1 (b) Analytical Review 8 Preparation of analytical review Mary McCallum Mary McCallum / Abi Harley 02/06/2023 1 (b) Analytical Review 9 Update analytical review with departmental explanations Principal Accountants Finance Contacts 05/06/23-22/06/23 1 (b) Analytical Review 10 Deadline for completion of analytical review Principal Accountants Principal Accountants 23/06/2023 1 (b) Analytical Review 11 Submit analytical review to Auditors Mary McCallum Mary McCallum / Abi Harley 30/06/2023 1 (c) LFR 12 Run downloads for LFR returns David Forshaw Moira Miller 26/05/2023 1 (c) LFR 13 Complete Support Services Working Paper David Forshaw Moira Miller 26/05/2023 1 (c) LFR 14 Create LFR Return Working Paper Source File David Forshaw Moira Miller TBC 1 (c) LFR 15 Prepare Individual Returns David Forshaw Moira Miller/ Linda Taylor / Fergus Walker / Gill Allenby / Lorna Jordan TBC 1 (c) LFR 16 Check & submit David Forshaw Moira Miller TBC 2. Comprehensive Income and Expenditure Statement 17 Run Retained Earnings Proof Morag Cupples Morag Cupples 22/05/2023 2. Comprehensive Income and Expenditure Statement 18 Run Comprehensive Income & Expenditure download (cost centres, cost centres and account codes) Morag Cupples Morag Cupples 22/05/2023 2. Comprehensive Income and Expenditure Statement 19 Final Outturn CI&E based on management structure Morag Cupples Morag Cupples 22/05/2023
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Appendix 1 - Final Accounts Preparation Plan and Timetable Work Area Task No. Task Description Lead Responsibility 2021-22 Undertaking Task 2021-22 Completion Date 2022-23 2. Comprehensive Income and Expenditure Statement 20 Complete Comprehensive Income & Expenditure Statement Morag Cupples Morag Cupples 22/05/2023 2. Comprehensive Income and Expenditure Statement 21 Comprehensive Income & Expenditure Statement completed Morag Cupples Morag Cupples 22/05/2023 3. Expenditure and Funding Analysis 22 Calculate adjustments between funding and accounting basis on management structure Morag Cupples Morag Cupples 24/05/2023 3. Expenditure and Funding Analysis 23 Complete Note 31 - Note to the Expenditure and Funding Analysis Morag Cupples Morag Cupples 24/05/2023 3. Expenditure and Funding Analysis 24 Complete main Expenditure and Funding Analysis Statement Morag Cupples Morag Cupples 24/05/2023 4. Comprehensive Income and Expenditure Statement Notes 25 Complete General Fund Earmarking Note (Note 5) Mary McCallum Mary McCallum / Abi Harley 22/05/2023 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 26/05/2023 4. Comprehensive Income and Expenditure Statement Notes 27 Complete Other Operating Income and Expenditure Note (Note 7) Morag Cupples Morag Cupples 26/05/2023 4. Comprehensive Income and Expenditure Statement Notes 28 Complete Agency Income Note (Note 8) Moira Miller Morag Cupples 26/05/2023 4. Comprehensive Income and Expenditure Statement Notes 29 Community Care and Health (Scotland) Act 2002 (Note 9) David Forshaw Elizabeth Moller 15/05/23 to 19/05/23
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Appendix 1 - Final Accounts Preparation Plan and Timetable Work Area Task No. Task Description Lead Responsibility 2021-22 Undertaking Task 2021-22 Completion Date 2022-23 4. Comprehensive Income and Expenditure Statement Notes 30 Complete Waste Management PPP note (Note 11) Linda Taylor Brenda Mitchell 17/05/23 to 19/05/23 4. Comprehensive Income and Expenditure Statement Notes 31 Complete Fees Payable to External Auditors note (Note 10) Mary McCallum Ailsa Laing 28/04/2023 4. Comprehensive Income and Expenditure Statement Notes 32 Complete Grant Income note (Note 12) Mary McCallum Bruce MacPherson/Mary McCallum 17/05/23 to 19/05/23 Related Parties (Note 13) 33 Arrange for related party letters to be sent to members and senior officers Sandra Coles Fiona Ferguson 27/02/2023 Related Parties (Note 13) 34 Scottish Government (Note 13.1) - check narrative. Moira Miller Moira Miller 15/05/2023 Related Parties (Note 13) 35 Complete Members related party transactions exceeding £10k table (Note 13.2) Moira Miller Moira Miller 15/05/23 to 19/05/23 Related Parties (Note 13) 36 Complete other related bodies note, identifying those that exceed £10k (Note 13.3) Moira Miller Moira Miller 15/05/23 to 19/05/23 Related Parties (Note 13) 37 Comprehensive Income & Expenditure Statement Notes completed Morag Cupples Morag Cupples 26/05/2023 5. Balance Sheet - PPE (Note 14) 38 Complete Movement in Property Plant and Equipment note (Note 14.1) Morag Cupples Linda Taylor 17/05/23 to 19/05/23 5. Balance Sheet - PPE (Note 14) 39 Complete Valuation of Property, Plant and Equipment note (Note 14.2) Morag Cupples Linda Taylor 17/05/23 to 19/05/23 5. Balance Sheet - PPE (Note 14) 40 Depreciation (Note 14.3) Morag Cupples Linda Taylor 17/05/23 to 19/05/23 5. Balance Sheet - PPE (Note 14) 41 Summary of Capital Expenditure and Financing (Note 14.4) Morag Cupples Linda Taylor 17/05/23 to 19/05/23
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Appendix 1 - Final Accounts Preparation Plan and Timetable Work Area Task No. Task Description Lead Responsibility 2021-22 Undertaking Task 2021-22 Completion Date 2022-23 5. Balance Sheet - PPE (Note 14) 42 Commitments under Capital Contracts (14.5) Morag Cupples Linda Taylor 22/05/23 to 26/05/23 Heritage Assets (Note 15) 43 Provide Reconciliation of Carrying Values Morag Cupples Linda Taylor 26/05/2023 Heritage Assets (Note 15) 44 Complete Heritage Asset Disclosures (Note 15) Morag Cupples Linda Taylor 26/05/2023 Intangible Fixed Assets Note (Note 16) 45 Complete Movement in Intangible Fixed Assets note (Note 16) Morag Cupples Linda Taylor 26/05/2023 Investment Property (Note 17) 46 Investment Property (Note 17) - check narrative. Morag Cupples Linda Taylor 26/05/2023 Investment Property (Note 17) 47 Complete Movement in Investment Property note (Note 17.1) Morag Cupples Linda Taylor 26/05/2023 Investment Property (Note 17) 48 Calculate Investment Property Income and Expenditure and complete note (Note 17.2), ensure reconciles to analysis of investment income on face of CI&E Morag Cupples Linda Taylor 26/05/2023 Schools Non Profit Distributing Organisation (Note 18) 49 Complete Assets Held under Schools NPDO /Hub Schools contract note (Note 18 / 18.1) Morag Cupples Linda Taylor 17/05/2023 Schools Non Profit Distributing Organisation (Note 18) 50 Complete Schools NPDO /Hub Schools Finance Lease Liability note (Note 18.2) Moira Miller Moira Miller 28/04/2023 Schools Non Profit Distributing Organisation (Note 18) 51 Complete Payments due to Operator Under Schools NPDO Contract note (Note 18.3) Moira Miller Moira Miller 28/04/2023 Schools Non Profit Distributing Organisation (Note 18) 52 Complete Payments due to Operator under Hub Schools (Note 18.4) Moira Miller Moira Miller 28/04/2023 Operating Leases (Note 19) 53 Request information from departments re operating leases Morag Cupples Moira Miller 13/03/2023 Operating Leases (Note 19) 54 Departments complete operating lease template Morag Cupples Moira Miller 13/03/23 to 21/04/23
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Appendix 1 - Final Accounts Preparation Plan and Timetable Work Area Task No. Task Description Lead Responsibility 2021-22 Undertaking Task 2021-22 Completion Date 2022-23 Operating Leases (Note 19) 55 Complete Operating Leases - Amounts Paid to Lessors note (Note 19.1) Morag Cupples Moira Miller 13/03/23 to 21/04/23 Operating Leases (Note 19) 56 Complete Assets Held Under Operating Leases note (Note 19.2) Morag Cupples Moira Miller 13/03/23 to 21/04/23 Finance Leases (Note 20) 57 Request information from departments re finance leases Moira Miller Sandra Coles 13/03/2023 Finance Leases (Note 20) 58 Complete Finance Leases - Amounts Paid to Lessors note (Note 20.1) Moira Miller Sandra Coles 24/04/2023 Finance Leases (Note 20) 59 Complete Assets Held Under Finance Leases note (Note 20.2) Moira Miller Sandra Coles 25/04/2023 Finance Leases (Note 20) 60 Complete Finance Lease Liability note (Note 20.3) Moira Miller Sandra Coles 25/04/2023 Long Term Debtors/Investments (Note 21) 61 House Loans (Working Papers Completed) Mary McCallum Duncan MacBrayne 12/04/2023 Long Term Debtors/Investments (Note 21) 62 Waste PPP Land Contamination Fund Moira Miller Sandra Coles 17/04/2023 Long Term Debtors/Investments (Note 21) 63 Calculation of Charging Orders - Care Home Fees LT Debtor and completion of associated working papers David Forshaw Lorna Semple 14/04/2023 Long Term Debtors/Investments (Note 21) 64 SHF - Loans to Registered Social Landlords Moira Miller Moira Miller 14/04/2023
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Appendix 1 - Final Accounts Preparation Plan and Timetable Work Area Task No. Task Description Lead Responsibility 2021-22 Undertaking Task 2021-22 Completion Date 2022-23 Long Term Debtors/Investments (Note 21) 65 ALIEA - Alienergy long term debt Morag Cupples Morag Cupples 14/04/2023 Long Term Debtors/Investments (Note 21) 66 Calculation and working papers for Other Long Term Debtors (if any) Moira Miller Moira Miller 19/05/2023 Long Term Debtors/Investments (Note 21) 67 Finalise Lead Schedule and Working Papers Moira Miller Moira Miller 19/05/2023 Long Term Debtors/Investments (Note 21) 68 Completion of LT Debtor Note (21) Moira Miller Moira Miller 19/05/2023 Short Term Debtors (Note 22) 69 Local Tax Collection Debtors - Production of working papers Fergus Walker Fergus Walker 08/05/23-12/05/23 Short Term Debtors (Note 22) 70 Sundry Debtor Accounts - Production of Working Papers Fergus Walker Jennifer Gorman 19/04/23 to 21/04/23 Short Term Debtors (Note 22) 71 Housing Benefit Overpayments - Production of Working Papers Fergus Walker Fergus Walker 11/04/23 to 17/04/23 Short Term Debtors (Note 22) 72 Check the Discretionary Housing Payment Subsidy from the Scottish Government Fergus Walker Fergus Walker 17/05/2023 Short Term Debtors (Note 22) 73 VAT Debtor - Production of Working Papers Moira Miller Sandra Coles 28/04/2023 Short Term Debtors (Note 22) 74 Net Debtor/Creditor to Scottish Government for NDR - Finalise Working Papers Fergus Walker Mary McCallum 15/05/2023 Short Term Debtors (Note 22) 75 Other Debtors - Provision of working papers from various departments Moira Miller Departments 15/05/23 to 19/05/23 Short Term Debtors (Note 22) 76 Finalise Lead Schedule and Working Papers Moira Miller Elizabeth Moller 22/05/2023
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Appendix 1 - Final Accounts Preparation Plan and Timetable Work Area Task No. Task Description Lead Responsibility 2021-22 Undertaking Task 2021-22 Completion Date 2022-23 Short Term Debtors (Note 22) 77 Debtors Note (22) Moira Miller Elizabeth Moller 22/05/2023 Assets Held for Sale (Note 23) 78 Complete Assets Held for Sale Note (23) Morag Cupples Linda Taylor 26/05/2023 Assets Held for Sale (Note 23) 79 Finalise Lead Schedule and Working Papers Morag Cupples Linda Taylor 26/05/2023 Cash and Cash Equivalents (Note 24) 80 Cash Held by the Authority (Imprests) - provide working papers Sandra Coles Graham Munro 24/04/23 to 28/04/23 Cash and Cash Equivalents (Note 24) 81 Cash in Transit - Working Papers Moira Miller Alison McGeachy 10/05/23 to 12/05/23 CC&E - Short Term Deposits 82 Council Investments - reconciliation and working papers Moira Miller Sandra Coles 26/04/2023 CC&E - Short Term Deposits 83 BoS Corporate Deposit - working papers Moira Miller Sandra Coles 19/04/2023 CC&E - Short Term Deposits 84 CB Instant Access Account - working papers Moira Miller Sandra Coles 19/04/2023 CC&E - Short Term Deposits 85 Money Market Funds Moira Miller Sandra Coles 19/04/2023 CC&E - Bank Overdraft Working Papers 86 Income Bank Account - working papers Moira Miller Alison McGeachy 28/04/2023 CC&E - Bank Overdraft Working Papers 87 Expenditure Bank Account - working papers Moira Miller Creditors 28/04/2023 CC&E - Bank Overdraft Working Papers 88 Housing Benefits Bank Account - working papers Moira Miller Sharon Leitch 28/04/2023 CC&E - Bank Overdraft Working Papers 89 Council Tax / NDR Bank Account - working papers Moira Miller Alison McGeachy 28/04/2023
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Appendix 1 - Final Accounts Preparation Plan and Timetable Work Area Task No. Task Description Lead Responsibility 2021-22 Undertaking Task 2021-22 Completion Date 2022-23 CC&E - Bank Overdraft Working Papers 90 Finalise Lead Schedule and Working Papers Moira Miller Sandra Coles 12/05/2023 CC&E - Bank Overdraft Working Papers 91 Complete Cash and Cash Equivalents Note (24) Moira Miller Sandra Coles 12/05/2023 Creditors (Note 25) 92 Accrued Payrolls - Pull overall figure together for Accrued Payrolls Mary McCallum Ailsa Laing / Duncan MacBrayne 28/04/2023 Superannuation 93 Teachers - Identification of year end balance on teachers superannuation control account as at 31 March 2021 Mary McCallum Ailsa Laing 04/05/2023 Superannuation 94 Non-teachers - Identification of year end balance on non-teachers superannuation control account as at 31 March 2021 Mary McCallum Ailsa Laing 05/05/2023 Short Term Accumulating Absences 95 Teachers - Provision of working papers for creditors Mary McCallum Mary McCallum 13/04/2023 Short Term Accumulating Absences 96 Non Teachers - Provision of working papers for creditors Mary McCallum Mary McCallum 13/04/2023 Creditors Core Payables 97 Creditors System Liability (Core Payables) - Working papers/discoverer report Mary McCallum Duncan MacBrayne 31/03/2023 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 28/04/2023 Other Creditors 99 Other Creditors - various Departmental Support (coordination of working papers) Mary McCallum Mary McCallum 03/05/23 to 05/05/23 Other Creditors 100 Finalise Lead Schedule and working Papers Mary McCallum Mary McCallum 08/05/2023
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Appendix 1 - Final Accounts Preparation Plan and Timetable Work Area Task No. Task Description Lead Responsibility 2021-22 Undertaking Task 2021-22 Completion Date 2022-23 Other Creditors 101 Complete Creditors Note (25) Mary McCallum Mary McCallum 08/05/2023 Borrowings (Financial Instruments) - Note 26 102 Completion of Borrowings/Financial Instruments Working Papers Moira Miller Moira Miller 26/05/2023 Borrowings (Financial Instruments) - Note 26 103 Financial Instruments - Types - Note 26.1 Moira Miller Moira Miller 26/05/2023 Borrowings (Financial Instruments) - Note 26 104 Financial Instruments - Fair Value - Note 26.2 Moira Miller Moira Miller 26/05/2023 Borrowings (Financial Instruments) - Note 26 105 Financial Instruments - Gains and Losses - Note 26.3 Moira Miller Moira Miller 26/05/2023 Borrowings (Financial Instruments) - Note 26 106 Financial Instruments - Risks - Note 26.4 to 26.9 Moira Miller Moira Miller 26/05/2023 Borrowings (Financial Instruments) - Note 26 107 Financial Instruments - Note 26.10 to 26.11 Moira Miller Moira Miller 26/05/2023 Borrowings (Financial Instruments) - Note 26 108 Borrowings/Financial Instruments - Complete Accounts Moira Miller Moira Miller 26/05/2023 Other Liabilities (Note 27) 109 Finance Lease Liability Sandra/Anne Blue Moira Miller 26/05/2023 Other Liabilities (Note 27) 110 Schools NPDO/Hub Schools Finance Lease Liability Margaret Moncur Moira Miller 28/04/2023 Other Liabilities (Note 27) 111 Waste PPP Land Contamination - Provision of working paper, same as long term debtor. Moira Miller Sandra Coles 17/04/2023
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Appendix 1 - Final Accounts Preparation Plan and Timetable Work Area Task No. Task Description Lead Responsibility 2021-22 Undertaking Task 2021-22 Completion Date 2022-23 Other Liabilities (Note 27) 112 Finalise Lead Schedule and Working Papers Moira Miller Sandra Coles 28/04/2023 Other Liabilities (Note 27) 113 Complete Other Liabilities Note (27) Moira Miller Sandra Coles 28/04/2023 Other Liabilities (Note 27) 114 Equal Pay Claims - Contact HR for information Lorna Semple/Elizabeth Moller Lorna Semple/Elizabeth Moller 01/03/2023 Other Liabilities (Note 27) 115 Equal Pay Claims - Calculate provision and provide working papers. Ensure we contact HR early for information Lorna Semple/Elizabeth Moller Lorna Semple/Elizabeth Moller 03/05/23 to 05/05/23 Other Liabilities (Note 27) 116 Registered Social Landlords - Calculate provision and provide working papers Fergus Walker Fergus Walker 03/05/23 to 05/05/23 Other Liabilities (Note 27) 117 Reorganisation Redundancy Costs - Calculate provision and provide working papers Mary McCallum Mary McCallum 03/05/23 to 05/05/23 Other Liabilities (Note 27) 118 Landfill Sites - Restoration and Aftercare Costs - Calculate provision and provide working papers Moira Miller Moira Miller 03/05/23 to 05/05/23 Other Liabilities (Note 27) 119 Utilities Provision - Calculate provision and provide working papers Sharon Macalister Liza McNaughton 03/05/23 to 05/05/23 Other Liabilities (Note 27) 120 Other Provisions - Coordinate calculation of 'other' provisions and obtain working papers Morag Cupples Morag Cupples 03/05/23 to 05/05/23 Other Liabilities (Note 27) 121 Split Provisions between short and long term Morag Cupples Morag Cupples 22/05/2023 Other Liabilities (Note 27) 122 Provisions Note (28) - check narrative Morag Cupples Morag Cupples 22/05/2023 Other Liabilities (Note 27) 123 Finalise Lead Schedule and Working Papers Morag Cupples Morag Cupples 22/05/2023 Capital Grants Received in Advance (Note 29) 124 Ministry of Defence LIBOR Funding Morag Cupples Morag Cupples
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Appendix 1 - Final Accounts Preparation Plan and Timetable Work Area Task No. Task Description Lead Responsibility 2021-22 Undertaking Task 2021-22 Completion Date 2022-23 Capital Grants Received in Advance (Note 29) 125 Grant in Aid - Gaelic School Capital Fund Morag Cupples Morag Cupples Capital Grants Received in Advance (Note 29) 126 Finalise Lead Schedule and Working Papers Morag Cupples Morag Cupples 22/05/2023 Capital Grants Received in Advance (Note 29) 127 Complete Capital Grants Received in Advance Note (29) Morag Cupples Morag Cupples 22/05/2023 Pension Assets and Liabilities (Note 30) 128 Calculation of Accrued Pension Contribution (30.1) Lorna Semple/Elizabeth Moller Lorna Semple/Elizabeth Moller 03/05/2023 Pension Assets and Liabilities (Note 30) 129 Transactions Relating to Retirement Benefits (30.2) Lorna Semple/Elizabeth Moller Lorna Semple/Elizabeth Moller 03/05/2023 Pension Assets and Liabilities (Note 30) 130 Assets and Liabilities in Relation to Post Employment Benefits (30.3) Lorna Semple/Elizabeth Moller Lorna Semple/Elizabeth Moller 03/05/2023 Pension Assets and Liabilities (Note 30) 131 Pension Assets and Liabilities Recognised in the Balance Sheet (30.4) Lorna Semple/Elizabeth Moller Lorna Semple/Elizabeth Moller 03/05/2023 Pension Assets and Liabilities (Note 30) 132 Analysis of Pension Fund Assets (30.5) Lorna Semple/Elizabeth Moller Lorna Semple/Elizabeth Moller 03/05/2023 Pension Assets and Liabilities (Note 30) 133 Basis for Estimating Assets and Liabilities (30.6) Lorna Semple/Elizabeth Moller Lorna Semple/Elizabeth Moller 03/05/2023 Pension Assets and Liabilities (Note 30) 134 Asset and Liability Matching Strategy (30.7) Lorna Semple/Elizabeth Moller Lorna Semple/Elizabeth Moller 03/05/2023 Pension Assets and Liabilities (Note 30) 135 Impact on Authority's Cash Flow (30.8) Lorna Semple/Elizabeth Moller Lorna Semple/Elizabeth Moller 03/05/2023 Pension Assets and Liabilities (Note 30) 136 Teachers' Pensions - Amount Paid Over (30.9) Lorna Semple/Elizabeth Moller Lorna Semple/Elizabeth Moller 03/05/2023 Pension Assets and Liabilities (Note 30) 137 Teachers' Pensions - Check Contribution Rate (30.9) Lorna Semple/Elizabeth Moller Lorna Semple/Elizabeth Moller 03/05/2023 Pension Assets and Liabilities (Note 30) 138 Teachers' Pensions - Added Years awarded by Council Calculation (30.9) Lorna Semple/Elizabeth Moller Lorna Semple/Elizabeth Moller 03/05/2023
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Appendix 1 - Final Accounts Preparation Plan and Timetable Work Area Task No. Task Description Lead Responsibility 2021-22 Undertaking Task 2021-22 Completion Date 2022-23 Pension Assets and Liabilities (Note 30) 139 Balance Sheet Notes Complete Morag Cupples Morag Cupples 26/05/2023 6. Other Notes to the Financial Statements 140 Note 1 - Review and amend accounting policies Morag Cupples Morag Cupples 24/02/2023 6. Other Notes to the Financial Statements 141 Note 2 - Accounting Standards Issued but Not Yet Adopted Morag Cupples Morag Cupples 24/02/2023 6. Other Notes to the Financial Statements 142 Note 3 - Critical Judgements in Applying Accounting Policies Morag Cupples Morag Cupples 05/05/2023 6. Other Notes to the Financial Statements 143 Note 4 - Assumptions / Estimation Uncertainty Morag Cupples Morag Cupples 15/05/2023 6. Other Notes to the Financial Statements 144 Note 34 - Contingent Liabilities (consider alongside provisions) Morag Cupples Morag Cupples 05/05/2023 6. Other Notes to the Financial Statements 145 Note 35 - Termination Benefits (consider alongside Exit Packages) Mary McCallum Mary McCallum 05/05/2023 6. Other Notes to the Financial Statements 146 Note 36 - Trust Funds and Other Third Party Funds (Part of preparing accounts for charities and other trusts) Mary McCallum Morag Cupples 05/05/2023 6. Other Notes to the Financial Statements 147 Note 37 - Common Good Funds (Prepare Accounts for Common Good Funds and collate information for Oban and Campbeltown Funds) Mary McCallum Morag Cupples 05/05/2023 6. Other Notes to the Financial Statements 148 Note 38 - Tax Incremental Financing (TIF) Projects - Links to NDR Income Account Moira Miller/Fergus Walker Moira Miller 19/05/2023 7. Statement of Movement in Reserves - General Fund Balance 149 Analysis of General Fund Balance Movement Moira Miller Moira Miller 19/05/2023 7. Statement of Movement in Reserves - General Fund Balance 150 Analysis of amounts included in CI&E but excluded from General Fund Moira Miller Moira Miller 19/05/2023 7. Statement of Movement in Reserves - General Fund Balance 151 Analysis of amounts included in General Fund but excluded from CI&E Moira Miller Moira Miller 19/05/2023
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Appendix 1 - Final Accounts Preparation Plan and Timetable Work Area Task No. Task Description Lead Responsibility 2021-22 Undertaking Task 2021-22 Completion Date 2022-23 7. Statement of Movement in Reserves - General Fund Balance 152 Transfer to from General Fund Balance Moira Miller Moira Miller 19/05/2023 7. Statement of Movement in Reserves - General Fund Balance 153 Breakdown of amounts additional to surplus/deficit on CI&E Moira Miller Moira Miller 19/05/2023 Other Usable Reserves (Note 33) 154 Usable Capital Receipts Reserve Moira Miller Sandra Coles 05/05/2023 Other Usable Reserves (Note 33) 155 Capital Fund Moira Miller Sandra Coles 05/05/2023 Other Usable Reserves (Note 33) 156 Complete Capital Funds Note (33.1) Moira Miller Sandra Coles 05/05/2023 Other Usable Reserves (Note 33) 157 Completion of Education R&R Fund Entries and Working Papers Sharon Macalister Gill Allenby/Sandra McLindon 28/04/2023 Other Usable Reserves (Note 33) 158 Process Ledger entries through MiR Statement Sharon Macalister Gill Allenby/Sandra McLindon 28/04/2023 Other Usable Reserves (Note 33) 159 Complete Repairs and Renewals Note (33.2) Sharon Macalister Gill Allenby/Sandra McLindon 28/04/2023 Unusable Reserves (Note 32) 160 Revaluation Reserve - Check Narrative Moira Miller Moira Miller 05/05/2023 Unusable Reserves (Note 32) 161 Capital Adjustment Account - Check Narrative Moira Miller Moira Miller 05/05/2023 Unusable Reserves (Note 32) 162 Financial Instruments Adjustment Account - Check Narrative Moira Miller Moira Miller 05/05/2023 Unusable Reserves (Note 32) 163 Pensions Reserve - Check Narrative Morag Cupples Morag Cupples 12/05/2023
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Appendix 1 - Final Accounts Preparation Plan and Timetable Work Area Task No. Task Description Lead Responsibility 2021-22 Undertaking Task 2021-22 Completion Date 2022-23 Unusable Reserves (Note 32) 164 Accumulated Absences Account - Check Narrative Morag Cupples Morag Cupples 12/05/2023 Unusable Reserves (Note 32) 165 Statement of Movement in Reserves Complete Moira Miller Moira Miller 12/05/2023 8. Cash Flow Statement - Analysis of Balance Sheet Movements 166 Revaluation Reserve Moira Miller Moira Miller 29/05/23 to 02/06/23 8. Cash Flow Statement - Analysis of Balance Sheet Movements 167 Capital Adjustment Account Moira Miller Moira Miller 29/05/23 to 02/06/23 8. Cash Flow Statement - Analysis of Balance Sheet Movements 168 Capital Activities Cash/Non Cash Transactions Moira Miller Moira Miller 29/05/23 to 02/06/23 8. Cash Flow Statement - Analysis of Balance Sheet Movements 169 Other Revenue Items not involving the movement of funds Moira Miller Moira Miller 29/05/23 to 02/06/23 8. Cash Flow Statement - Analysis of Balance Sheet Movements 170 Accrual Adjustments Moira Miller Moira Miller 29/05/23 to 02/06/23 8. Cash Flow Statement - Analysis of Balance Sheet Movements 171 Complete Operating Activities (Note 39) Moira Miller Moira Miller 29/05/23 to 02/06/23 8. Cash Flow Statement - Analysis of Balance Sheet Movements 172 Complete Operating Activities Section of Statement Moira Miller Moira Miller 29/05/23 to 02/06/23 Other Cash Flow Activities 173 Investing Activities (Note 40) Moira Miller Moira Miller 29/05/23 to 02/06/23 Other Cash Flow Activities 174 Financing Activities (Note 41) Moira Miller Moira Miller 29/05/23 to 02/06/23 Other Cash Flow Activities 175 Cash Flow Statement Complete Moira Miller Moira Miller 02/06/2023 9. Council Tax Income Account 176 Prepare CTI Main Accounting Statement Fergus Walker Fergus Walker 08/05/23-12/05/23 9. Council Tax Income Account 177 Prepare and complete Calculation of Council Tax Base note Fergus Walker Fergus Walker 12/05/2023
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Appendix 1 - Final Accounts Preparation Plan and Timetable Work Area Task No. Task Description Lead Responsibility 2021-22 Undertaking Task 2021-22 Completion Date 2022-23 9. Council Tax Income Account 178 Council Tax Income Account Complete Fergus Walker Fergus Walker 12/05/2023 10. NDR Income Account 179 NDRI Main Accounting Statement Fergus Walker Fergus Walker 12/05/2023 10. NDR Income Account 180 Analysis of Rateable Values Fergus Walker Fergus Walker 12/05/2023 10. NDR Income Account 181 NDR Charge Fergus Walker Fergus Walker 12/05/2023 10. NDR Income Account 182 NDR Income Account Complete Fergus Walker Fergus Walker 12/05/2023
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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 06/04/2023 14/04/2023 15/04/2023 16/31sts accrued 100% accrued 05/04/2023 24/03/2023 100% accrued Old Year Claims Only Pay 10 Teachers 01 21/04/2023 29/04/2023 30/04/2023 100% part time hours for this period - See note * N/A 20/04/2023 14/04/2023 100% accrued Old Year Claims Only Pay 10 Teachers 02 19/05/2023 29/05/2023 31/05/2023 See note * N/A 18/05/2023 05/05/2023 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 2022/2023 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 2022/23 Dates Lead Responsibility Monitored / Actioned By Comments 1.1 Equipment store stock take to be completed 31/03/2023 Equipment Store Manager Elizabeth 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 07/04/2023 Equipment Store Manager Elizabeth Abbie to liaise with equipment store manager 1.3 Cut off date for checking, signing and submission of stock certificates to Corporate Accounting 14/04/2023 Principal Accountant - Social Work Elizabeth and Lorna 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 14/04/2023 Principal Accountant - Social Work Elizabeth and Lorna Calculate the movement in the stock value and supply to Linda Taylor 2.1 Cut off date for submission of 2022/23 supplier invoices to creditors 24/03/2023 Department Elizabeth and Lorna E-mail to areas to remind them about deadline 2.2 Cut off date for processing of 2022/23 SW supplier invoices through payables 30/03/2023 Creditors Section Creditors Malcolm to let Lorna know when all SW batches are processed 2.3 Final cheque run processed involving SW invoices 30/03/2023 Creditors Section Creditors Malcom to let Lorna know when payrun is posted to general ledger 3.1 Accrued/Prepaid expenditure templates issued to department 01/02/2023 Finance Support Team Astrid 3.2 IS Finance Team issue accrual/prepayment calculation templates to department 06/03/2023 SW Finance Team Elizabeth and Lorna 3.3 Department completes accrued/prepaid expenditure template 31/03/2023- 11/04/2023 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 11/04/2023 - 5pm Department Alistair, Alison and Karen 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 14/04/2023 - 3pm SW Finance Team Elizabeth and Lorna Review templates and backup 4.1 Issue SW PECOS reports to finance contacts for review and follow-up on queries with budget holders. 14/03/2023 SW Finance Team Elizabeth Request report from PECOS Administrator. Issue with other year end documents and guidance 4.2 Mismatches to be cleared from PECOS system 29/03/2023 Department Alistair, Karen and Alison Monitor progress of requisitioners 4.3 Unpaid PECOS orders report to be issued to IS Finance Team for inclusion on accruals template 04/04/2023 Finance Support Team Astrid 4.4 PECOS accruals to be added to central template 14/04/2023 - 3pm SW Finance Team Alistair 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 2022/23 Dates Lead Responsibility Monitored / Actioned By Comments 5.1 Cut off date for processing debtors invoices in 2022/23 29/03/2023 Department Elizabeth and Lorna Include in year end instructions and issue reminder e-mail. Alistair and Alison to prepare year end recharges to NHS 5.2 Cut off date for preparing residential and non- residential care debtors accruals 14/04/2023 - 3pm SW Finance Team Moira and Alison 5.3 Calculate adjustment to bad debt provision 14/04/2023 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 Lorna Astrid to let Lorna know when completed 7.1 Cut off for processing of charges to be charged to 2022/23 29/03/2023 Department Elizabeth and Lorna Instruction in year end guidance and e-mail reminder. 7.2 Final payables interface generated from CareFirst 30/03/2023 SW Finance Team Karen 7.3 Snapshot of outstanding transactions taken from CareFirst 30/03/2023 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 2023/24 with year end adjustments processed via accrued/prepaid expenditure templates 04/04/2023 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 14/04/2023 SW Finance Team Lorna 9. TOTAL System Charges 9.1 Check that TRANMAN interface has been run for SW vehicles. 21/04/2023 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 03/04/2023 SW Finance Team Lorna and Elizabeth 10.2 Create consolidation template to produce outturn 03/04/2023 SW Finance Team Lorna 10.3 Report outturn position to James and Kirsty 24/04/2023 SW Finance Team Lorna Pass figure to James Gow, IJB CFO 5. Debtors 10. Consolidation 7. CareFirst