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ContentsContentsCCoonntteennttss INTRODUCTION ..................................................................................................................................2 ROLES AND RESPONSIBILITIES ....................................................................................................3 PAYMENTS............................................................................................................................................4

Payment of Invoices .............................................................................................................................4 Goods Receipting .................................................................................................................................4 Imprest Claims for March.....................................................................................................................5 Purchasing Card (SAMS).....................................................................................................................6

PAY RELATED EXPENDITURE .......................................................................................................6

Overtime and Additional Hours Salary Claims ....................................................................................6 Car Allowance Claims..........................................................................................................................6 Payroll Accruals ...................................................................................................................................6

INCOME .................................................................................................................................................6

Cash Income .........................................................................................................................................6 Debtor Accounts...................................................................................................................................7

JOURNALS AND IDT’s........................................................................................................................7

Payroll Changes....................................................................................................................................7 Other Journals and Interdepartmental Transfers (IDT’s) .....................................................................7

CAPITAL ................................................................................................................................................9 ACCRUALS..........................................................................................................................................10

Manual Creditors ................................................................................................................................10 Payments in Advance .........................................................................................................................10 Manual Debtor....................................................................................................................................11 Receipts in Advance...........................................................................................................................11 Accrual Forms ....................................................................................................................................12

YEAR END MONITORING...............................................................................................................15

Commitments .....................................................................................................................................15 Reporting ............................................................................................................................................16 Useful Reports....................................................................................................................................19

CARRY FORWARDS .........................................................................................................................20

Overspends .........................................................................................................................................20 Underspends .......................................................................................................................................20

LEASING SPREADSHEET................................................................................................................21 UNTAKEN STAFF LEAVE AS AT 31st MARCH...........................................................................22 WHERE TO GO FOR HELP .............................................................................................................23

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INTRODUCTION The aims and objectives of this booklet are to provide guidance on the following areas:- detail the roles and responsibilities

review the procedures that are required when closing down the accounts at year

end clearly explain the criteria for completing the accruals forms Explain the leasing spreadsheet and assessment form Explain the untaken staff leave spreadsheet detail where to go for help The detailed closure of accounts timetable is available on George: Closure of

Accounts 2009/10 : Closure of Accounts 2009/2010 - George Intranet

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ROLES AND RESPONSIBILITIES Mouchel Accountancy / Finance Teams

• Co-ordinate the closedown process • Input Accrual forms • Input journals and virements • Input Payroll accruals • Provide advice and support • Report blocked invoices requiring action (Adult Social Care Finance Team) • Complete Grant Claims and Statistical Returns

Budget Holders

• Check outstanding Commitments • Complete financial input forms and purchasing paperwork and pass promptly

to business support, where appropriate (Income and Expenditure) • Release blocked invoices • Send journals and virements before the deadlines • Ensure accrual forms are completed where necessary • Complete the Leasing pro-forma • Complete the Staff Leave spreadsheet

Budget Operators

• Check outstanding Commitments • Continue to check the Goods Receipt / Invoice Receipt (GR/IR) Account • Pro-active liaison with budget holders re outstanding paperwork • Raise a manual creditor for framework orders where invoice is not going to be

received until after the deadline • Complete an imprest claim as soon as possible after 31st March • Ensure that cash/cheques are paid into the bank by 31st March and input to

SAP by the deadline • Raise Debtor Accounts (Invoiced Income) on SAP by the deadline • Complete a journal for any miscodings – forward to Mouchel Accountancy for

processing by deadline • Run SAP transaction MRBR to check for blocked invoices. Report any

blocked invoices requiring action to a Budget Holder so that they can release the invoices where appropriate.

• Transactions on SAP after 1st April, which relate to the old financial year, need the posting date amending to 31st March and posting period to 13 (12 for Imprest).

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PAYMENTS Payment of Invoices Until 8th April, it is possible to pay invoices in either financial year. To ensure an invoice that is paid after 31st March is charged to the old financial year, the posting date must be amended to 31.03.20** (see screen print below). The actual invoice date should still be entered. If the posting date is not amended the invoice will be charged to the new financial year.

Change Posting Date to 31.03.20**

If an invoice is not received by 8th April but a purchase order has been raised on SAP, no further adjustment is required providing the goods are receipted (see below). Some goods or services may have been purchased using Framework Orders. It is not possible to goods receipt this type of order on SAP so if an invoice for goods and services received by 31st March has not been received by 8th April it will be necessary to set up a manual creditor subject to the minimum amount of £1,000. Goods Receipting Goods should be receipted in SAP as soon as possible after the goods have been received using the SAP transaction MIGO. If the goods receipt is entered between 1st April and 8th April, the posting date must be amended to 31st March to ensure the charge falls in the old financial year (see screen print on next page). Goods or services not goods receipted by 8th April will be charged to the new financial year.

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Change Posting Date to 31.03.20**

Imprest Claims for March An imprest claim should be entered in SAP for March as soon as possible after 31st March but in any case by 8th April. To ensure that the imprest costs are charged to the old financial year the posting date must be amended to 31.03.20** and the posting period to 12. The document date should not be changed. If the posting date is not amended the imprest expenditure will be charged to the new financial year.

Change Posting Date to 31.03.20** and Period to 12

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Purchasing Card (SAMS) The March purchasing card entries need to be coded up by users on the SAMS web based package by 13th April to ensure that they go into the old financial year. The Payments team will send out guidance and reminders nearer the date. Entries will show on SAP from 14 April. PAY RELATED EXPENDITURE Overtime and Additional Hours Salary Claims All overtime/additional hours staff claims completed up to and including 31 March should be forwarded to People Services by 7 April for payment on 23 April. Claims received by People Services after 7 April will not be paid on 23 April. Car Allowance Claims

All essential and casual car allowance claims should be forwarded to People Services by 7 April for payment on 23 April. Claims received by People Services after 7 April will not be paid on 23 April. Payroll Accruals Payroll accruals will be processed by Mouchel Accountancy. Amounts for basic pay, overtime, associated on costs (national insurance and pension contributions) and travel claims relating to March will be accrued back to the old financial year. (These accruals are for claims paid in April but which relate to March and should therefore be charged to the old financial year). Mouchel Accountancy will input the accruals by 16 April. Pay accruals will be entered into the accounts as journals. Because of this these entries will not be shown on any specific payroll reports e.g. Z_STAFF_COSTS. They will however be included on any profit or cost centre reports that are run. INCOME Cash Income All cash due to the County Council (e.g. from sales, private telephone calls etc.) should be banked by 31st March. Cash paid into the County Council’s bank on or after 1 April will be credited to the new financial year. For cash income received and banked by 31st March a billing document must be created on SAP by 9th April. If the billing document is created between 1st April and 9th April the billing date should be amended to 31.03.20**. The document date should not be changed. If the billing date is not amended the income will appear in the new financial year.

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Debtor Accounts Debtor accounts for goods or services provided in the old financial year must be entered into SAP by 9th April. If the billing document is created between 1st April and 9th April the billing date should be amended to 31.03.20**. The document date should not be changed. If the billing date is not amended the income will appear in new financial year. To Change the Billing Date a) Raise sales order/ZUII as usual b) Click on the Display Document Header Details icon (identified below) c) Click the billing tab and amend the billing date to 31.03.20** d) Create the billing document and the income will now appear in the old

financial year

Display Document Header Details Icon

JOURNALS AND IDT’s Payroll Changes The final date for payroll changes to be effected in payroll is 7th March. Budget holders are urged to run a Z_STAFF_COSTS report after 23rd March to check that all payroll changes requested have been actioned and that there are no further payroll coding errors. Any further errors identified after 7th March will need to be actioned by Mouchel Accountancy as a journal. The deadline date for requesting these journals is 8th April. Other Journals and Interdepartmental Transfers (IDT’s)

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There may be instances where expenditure or income has been miscoded. Requests for journals to correct miscodings between Directorates (for example between Adult Social Care and Children’s Services or Development) should be sent to Mouchel Accountancy by 9th April. Requests for journals within Directorates (e.g. between Adult Social Care and Healthier Communities) should be sent to Mouchel Accountancy by 14th April. Where goods or services are provided to other Directorates or to other service areas within a Directorate an IDT should be completed. Charges raised by IDT are coded to unique cost element codes specifically used for recharges and starting with a ‘9’. The budget holder ‘selling’ the goods or services should notify the ‘buyer’ of the charge by 31st March. This could take the form of a letter or an e-mail.

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CAPITAL The Council’s expenditure comprises of both revenue and capital expenditure. Revenue expenditure comprises of the running costs incurred in the day to day provision of services. It must be charged in the accounts for the year in which the expenditure was incurred. Capital expenditure refers to the acquisition of assets which are of more permanent use, i.e. assets which have a useful working life of more than one year. Expenditure of a capital nature must be capitalised in the accounts where the cost of individual items is £10,000 or more. Individual capital items where the cost is less than £10,000 may be treated as either revenue or capital expenditure. The Authority is required to record capital spending separately from revenue spending. This is achieved by separate coding structures. In addition to revenue closedown, consideration for capital accounting should include Clarification of System Status In order to meet the requirements on Fixed Asset Accounting, project managers and budget holders need to consider the status of capital projects. Your Mouchel Accountancy contact will provide you will details of your ongoing schemes, and each scheme needs classified as follows: SAP PROJECT STATUS CODES REL “Released”. Project is on-going, but is not operationally complete. TECO “Technically Complete”. Project is operationally complete, but not all the

costs & income have been entered onto SAP yet. CLSD “Closed”. The project is complete, and all the costs & income have been

recorded on SAP (egg: all invoices entered, all TSP fees charged).

Deadlines for payments and accruals are much shorter for capital transactions. All capital payments must be processed on SAP by 31st March, and you must ensure that you change the payment terms to immediate payment when processing invoices on SAP. The Capital specific timetable is as follows; Input of Capital Invoices (by 10.00am) 31 March Capital Manual Creditors and Debtors to Mouchel Accountancy by 6 April Requests for Capital journals to Mouchel Accountancy by 8 April

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ACCRUALS

INTRODUCTION The use of SAP means that the need to raise manual creditors and debtors is greatly reduced if the correct procedures are followed. If a purchase order has been raised and the goods receipt note has been entered onto SAP by 8th April then there is no need to complete a manual creditor form. Every effort must be made to use SAP correctly at the year end in order to set up automatic debtors and creditors in the system. However, the facility to raise manual creditors and debtors does remain. Manual Creditor forms, Payments in Advance forms, Manual Debtor forms, and Receipts in Advance forms are used to adjust the accounts to enable expenditure and income to be accounted for in the correct financial year. This process is known as year end accruals. Manual Creditors It is expected that manual creditors will only be used where framework orders have been used to order goods or services. In all other cases a purchase order should be entered on SAP. The completion of a manual creditor form enables an adjustment to be made to a charge in the new financial year. The effect of the form is to adjust the accounts to ensure the expenditure appears in the old financial year. This is done by crediting the new financial year and debiting the old financial year with the amount of the invoice. Due to the tight deadlines it may be necessary to calculate the manual creditor on an estimated basis. A pro-forma has been devised to show the basis of such an estimate and this must be attached to the manual creditor form. When the invoice is eventually received it should be coded to the expenditure code listed on the manual creditor form and paid as normal. Until 8th April it is possible to charge invoices to both financial years. This is covered in more detail on Pages 4 & 5. Manual Creditors should not be raised if goods or services have not been received by 31st March. Payments in Advance SAP is unable to identify where invoices have been paid in advance of the goods or services being received or provided. It is therefore very important that such items of expenditure are identified by budget holders/operators and entered on a Payments in Advance form. Where an invoice has already been paid in the old financial year, but relates to goods or services to be delivered on or after 31st March, a Payments in Advance form must be completed (subject to the minimum amount - see page 13). The effect of the form is to adjust the accounts to ensure that the payment appears in the new financial year. This is done by crediting the old financial year and debiting

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the new financial year with the amount of the invoice. When completing the form please ensure that the purchase order number is recorded on the form. Manual Debtor Manual Debtor forms are used to record income expected for goods or services supplied before or on 31st March but for which a debtor account was not raised until after 9th April, or for cash received from events held before the end of the old financial year, which was not entered on SAP until after 9th April and not banked until after 31st March. The effect of the form is to adjust the accounts to ensure the income appears in the old financial year. This is done by crediting the old financial year and debiting the new financial year with the amount of income. Due to the tight deadlines it may be necessary to calculate the manual debtor on an estimated basis. A pro-forma has been devised to show the basis of such an estimate and this must be attached to the manual debtor form. Receipts in Advance SAP is unable to identify where income has been received which relates to the following financial year. It is therefore very important that such items of income are identified by budget holders/operators and entered on a Receipts in Advance form. Where income has already been received in the old financial year, but is in respect of goods or services to be provided after 31st March, a Receipts in Advance form must be completed (subject to the minimum amount – see below). The effect of this is to adjust the accounts to ensure that the income appears in the new financial year. This is done by debiting the old financial year and crediting the new financial year with the amount of income received. When completing the form please ensure that the billing document reference is recorded on the form. All Accruals For the 4 types of accruals detailed above, the minimum level for each entry (i.e. each invoice) is £1,000. The minimum level for accruals on capital is £5,000. All of the above forms must be returned electronically to Mouchel Accountancy by 9th April (or 12th Apr for Manual Debtors).

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Accrual Forms Detailed below is a brief description of the accrual forms. Each form has an identical layout. These forms are now incorporated into one electronic form with drop down menu boxes. The colour of the electronic form changes depending on the type of accrual selected. (Creditor = Blue, Debtor = Pink, Payment in Advance = Green and Receipt in Advance = Yellow). In previous years, they used to be different coloured paper forms with only the note box on the bottom left hand side being different for each type of accrual. Directorate/Service: e.g. Communities Directorate – Adult Social Care. Item: Each entry should be numbered from 1 onwards.

Name of Payee: This is the name of the person/company who is to be

paid, or from whom income is to be received. Brief description of A summary of the work/services provided should be work/services: entered.

SAP Code: This is the SAP cost or profit centre and the GL code against which the expenditure/income is to be coded.

Amount: The amount of the invoice/debtor account (excluding

VAT). There is a minimum requirement of £1,000 per invoice.

Framework Order No/ Notes: The framework order number that the manual creditor

relates to or any further relevant information.

Certified Correct: All completed sheets must be authorised by the Budget

Holder. (An e-mail confirmation is acceptable)

Designation: Post title

The form will be sent out as part of the Mouchel Accountancy’s Closure of Accounts letter sent in February. All forms should be returned to Mouchel Accountancy electronically by 9th April (12th April for Manual Debtors). Information to back up the accrual such as SAP reports or copy e-mails should be saved as separate tabs within the actual Accrual electronic form it relates to.

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2000072:N:COM:MCR ACCRUAL FORM 20**/** ACCRUAL REFERENCELINCOLNSHIRE COUNTY COUNCIL COMPLETED BY

SERVICE: Adult Social Care TYPE OF ACCRUAL: Revenue - Creditors BUDGET HOLDER'S NAMEThis form should only be used where the creditor relates to a Framework order. ACCRUAL TOTAL: £1,155.00Please do not use this form for Government Grants or capital payments.

ITEM NAME OF PAYEE BRIEF DESCRIPTION OF AMOUNT FRAMEWORK ORDERWORKS/SERVICES COST CENTRE GL CODE (MIN £1,000) NUMBER

-1 £

1 ESPO Gas 55555 6120210 £2,400.00 4601118095

Definition of Creditors :"Items where the work has been completed or substantially so by 31 March but the invoice is, or will be, coded to the new financial year. This does not include capitalitems or jobs where the orders have been placed but work not done by 31 March"

CREATED BYBALANCE SHEET G.L. CODE

S.A.P. DOCUMENT REFERENCEDATE INPUT TO S.A.P.

INPUT BY

SAP CODE

Gas Bill for period January to March . Expecting to receive bill in May

CLOSEDOWN WORKING PAPER ESTIMATED ADJUSTMENTS

Responsible officer………Bud Holder..……..…………………….. Description of estimate ….Gas Bill for 01/Jan – 31/March SAP Code …………55555 6120210………………… Manual accrual form reference…126………Debtor form number ………..... Basis of calculation.……Based on previous bill………………………………………. ….………………………………………………………………………………………. ……………………………………………………………………………………………… File reference… SAP Invoices…………………………………………………. Where file stored...……………Cupboard 6…………………………………………. Computer reference path…………….x:\excel\invoices…………………………... Source Documentation (SAP prints etc)…………SAP Report ZZ8A1…………………. Date…………4th April ……………………………… ……………………………………………………………………………………………… For MBS accountancy use only:- Check estimate is reasonable……………………………………………………………… SAP Journal reference ……………………………………………………………………. Date ……………………………………………………………………………………….. Signed …………………………………………………………………………………….. If you need to do an accrual/adjustment for an estimated amount, the above form needs to be completed. This is due to an audit requirement to improve the quality of our working papers. It gives details regarding the basis for the estimated amount and where any further papers are filed. The estimate form along with any back up information such as SAP reports or copy e-mails should be saved as separate tabs within the actual Accrual electronic form it relates to.

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YEAR END MONITORING Commitments SAP recognises a commitment as being a purchase order where the goods or services have not been goods receipted. SAP will automatically carry forward purchase orders to the new financial year after 8th April. However, it is vital for budget holders/operators to run reports before that date to check outstanding purchase orders. This will help to identify those that require cancelling or that require goods receipting on SAP. To check for unwanted purchase orders SAP transaction KSB2 should be used. Any outstanding purchase orders not required should be cancelled. This is important as outstanding purchase orders will automatically be carried forward into the new financial year as commitments. Where framework orders are used care should be taken at the year end. Commitments left on framework orders will also automatically be carried forward to the new financial year. If this is not required, or if the framework order has received its final invoice, the outstanding commitment should be removed. This is done by going to the invoice tab on the framework order and completing the final invoice box (see below).

Invoice Tab

Tick the Final Invoice box

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Reporting Budget holders/operators will be able to view their budgets at any time during the closing down process. Budget holders should check SAP for: a) Miscodings b) Whether manual debtors, creditors, payment and receipts in advance forms have

been processed c) Whether transfer journal requests and/or IDT’s have been actioned/processed d) Whether all old financial year revenue invoices have gone through If amendments are required, the appropriate support officer in Mouchel Accountancy should be notified, in writing, as soon as possible. Please note that the last possible date for the notification of any amendments is the 9th April. Budget holders may find the following reports useful in order to check the above information: ZZ8A1 – Profit Centre Summary

This report, run for a Budget holder’s single or range of profit centres, will show a one line entry for every single GL code that has a budget or actual entry posted to it. Each line will show the total actual expenditure / income incurred against the GL code, the budget allocated to that GL code and the variance between the two both in amount and percentage.

The following information should be entered in the criteria screen (above) to successfully run this report:

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Field Entry Reason

Controlling Area 1000 1000 is the Controlling Area for Lincolnshire County Council

Fiscal Year 20** The fiscal year is the year the current financial year ends. Therefore for year 2009/10 fiscal year 2010 should be entered.

From Period 1 To ensure all data from the start of the financial year is included 1 should be entered.

To Period 13 There are 13 accounting periods used. Enter period 13 to ensure data for the whole financial year, including late entries, is included.

Plan Version 1 Version 1 represents the Revised Budget held on SAP. This is the latest most up to date budget. Expenditure and Income must be monitored against the latest available budget.

Profit Centre Group MCOM***** This report can be run for a Budget holder’s full range of codes. Enter the Budget holder’s group number if this is the requirement e.g. MCOM*****.

Or value(s) 5**** This report can be run for a single profit centre or a range of profit centres. Only enter specific profit centres here if the Profit Centre Group field has been left blank.

Revenue and cost elements

110 110 should be entered to ensure the report only includes target codes and excludes any non-target expenditure for which Budget holders do not control the budget.

Or value(s This should be left blank if 110 has been entered in the previous fields. If Budget holders require reports on certain specific GL codes these could be entered here instead of 110 previously.

ZKE5Z – Profit Centre Detail

SAP Users can drill down from the previous report on screen to view detail. Alternatively this report can be run off for Budget holders to check. This report will show a one-line entry for every single transaction entered and includes the vendor name.

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The following information should be entered in the criteria screen (above) to successfully run this report: Field Entry Reason

Posting Period From To

1

13

Periods 1 to 13 will provide detail for the whole financial year. Regular budget monitoring throughout the year should mean most of this detail has already been checked and any necessary corrective action taken. However Budget holders should check to ensure this is the case. If Budget holders are happy that the detail has previously been checked and is correct running this report for periods 12 to 13 will just provide postings for March 2008 onwards.

Fiscal Year 2010 The fiscal year is the year the current financial year ends. Therefore for year 2009/10 fiscal year 2010 should be entered.

Profit Centre 5**** This report can be run for a single profit centre or a range of profit centres.

Account 4000000 9999999

There is not a space to enter a group of 110 for this report. Therefore to ensure all codes are picked up a range needs to be entered of 4000000 to 9999999.

Z_STAFF_COSTS – Payroll Postings Report

A SAP detail report does not give a breakdown of payroll costs; instead it just provides one monthly figure per code. Obviously this amount is usually made up of costs relating to more than one employee. Budget holders must be satisfied that their budget is not incurring incorrect salary costs. e.g. employees for which the Budget holder is not responsible, incorrect amounts of pay for legitimate employees etc. Z_STAFF_COSTS shows this.

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The following information should be entered in the criteria screen (above) to successfully run this report: Field Entry Reason

Cost Centre 5**** This report can be run for a single cost centre or a range of cost centres.

Cost Centre Group MCOM***** This report can be run for a Budget holder’s full range of codes. Enter the Budget holder’s group number if this is the requirement e.g. MCOM*****. Do not enter anything here if codes have already been entered in the cost centre field.

Period Enter a specific period, e.g. period 12 for March 2009 or a range of periods by selecting the arrow to the right of the period field.

Fiscal Year 2010 The fiscal year is the year the current financial year ends. Therefore for year 2009/10 fiscal year 2010 should be entered.

Useful Reports These are some reports that you may find useful to run at Year End. ZZ8A1 – Profit Centre Summary Report ZZ8AB - Profit Centre Summary Report (including Projections) ZKE5Z - Profit Centre Report with Vendor name Z_STAFF_COSTS – Staffing Report KSB2 – Outstanding Purchase Orders Report MRBR – Release Blocked Invoices transaction KE5Z – Income Detail Report ZF25 – Outstanding Debtors Report ZHP1 - Capital Summary CJI3 - capital actual line items CJI5 - capital commitments N.B. Remember to run reports for periods 1 to 13 at year end

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CARRY FORWARDS The County Council’s policy regarding the carry forward of under and overspendings is as follows: All under and overspendings on service revenue budgets of up to 1% will be carried forward without exception. However under-spendings on service budgets in excess of 1% are used, and will be considered by the Executive and decided by the full Council. The means of funding overspends on service budgets in excess of 1% will be considered by the Executive and decided by the full Council All under and overspendings on capital budgets will be carried forward. Overspends Services must not overspend. Budget Holders have a duty to ensure that overspendings do not occur. It is recognised that there are occasions when overspending cannot be avoided. Where overspendings do occur, there is a general expectation that services will carry them forward to the following financial year. Although all services experience budget pressures from time to time, there is a clear expectation that Budget Holders will use whatever flexibility there is within their budgets to ensure that the budget as a whole does not overspend. Where overspending appears likely, Budget Holders are required to: a) notify their Budget Manager, a DMT member, Head of Directorate Finance or Mouchel Accountancy, as appropriate, a.s.a.p. b) ensure the overspending is reflected in future outturn projections; c) take immediate steps to minimise the size of the overspend, as far as is possible. Underspends Each Directorate will have its own policy for how any revenue underspends carried forward by the service will be allocated to Budget Holders. The use of underspends will usually be decided by the service DMT in conjunction with advice from Head of Directorate Finance.

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LEASING SPREADSHEET Each financial year we have to record the details of all leases in the accounts. To help us to do this we send a spreadsheet out asking for details of leases taken out during the financial year. The types of leases that we need the information for is for leases of equipment, machinery and vehicles (excluding Translinc and Contract Car Hire). The information asked for is: The company name - where the asset is leased from The SAP codes where the costs get charged to The start date of the lease The length of the lease The type of equipment/machinery/vehicle that is leased The capital cost – this is the value of the asset if it was purchased The total rental cost of the asset – this is rental only and should exclude

service maintenance/insurance/per copy charges etc. If it is not possible to separate the rental costs from the other costs then the combined costs should be entered and indicated in the appropriate box

The rental period – either annual, monthly or quarterly Whether the rental is in advance or in arrears

We also have to classify all leases as Operating Leases or as Finance Leases. Depending on the type of lease we have to treat them differently in the accounts. A Finance Lease is treated as capital whereas an Operating Lease is treated as revenue. To help us identify whether the lease is an Operating or a Finance Lease we need to ask for certain information that should be available on the leasing agreement. To gather this information we will send out an assessment form with 11 questions on that will require a Yes or No answer. This assessment form will need completing for ALL leases that are currently in operation, not just the ones that have been entered into during the financial year. The deadline for returning the spreadsheet and the assessment form is the 26th February. The spreadsheet should be returned even if it is a nil return.

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UNTAKEN STAFF LEAVE AS AT 31st MARCH The County Council along with all other Authorities is moving to a new way of producing the Councils Accounts. It will be following the guidelines called the International Financial Reporting Standards (IFRS). This will ensure that everybody’s Accounts are produced in the same way allowing better comparisons between authorities. One of the new rules is that we have to show in the accounts the cost of the untaken staff leave at the end of the financial year. To help us with this calculation a spreadsheet will be sent to you with all your staff members on. The information that we need you to complete is: The number of days or hours that are untaken at the end of March The number of days or hours that have been taken in advance at the end of

March (where appropriate) If you have a flexi-time scheme the number of days or hours untaken or taken

in advance in relation to flexi-time should also be recorded. If you have staff whose leave year is not from April – March then we will also

need to know what period their leave year covers and how many days or hours they are entitled to in a full year so that we can pro-rata the outstanding leave.

These spreadsheets need to be returned by the 9th April.

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WHERE TO GO FOR HELP COMMUNITIES TEAM – MOUCHEL ACCOUNTANCY Team Leader Paul Collins 6480 Principal Accountant Kevin Rossington 6478 Management Accountant Dawn Hall 6475 Senior Finance Assistant – Adult Social Care Gail Kirk 6472 Senior Finance Assistant – Culture Irene Smith 6442 Senior Finance Assistant – Chief Executives Steve Ferrett 6474 LCC COMMUNITIES DIRECTORATE - FINANCE TEAM Head of Finance - Communities David Laws 4091 Assistant Financial Advisor – Chief Executives, and Culture Michelle Grady 3235 Assistant Financial Advisor – Adult Social Care and Healthier Communities Steve Houchin 4293 Strategic Finance & Business Manager–Older People Mike Hubbert 4655 Senior Finance Officer – Older People North Emma Farley 4235 Senior Finance Officer – Older People South Janet Grant 5107 Strategic Finance & Business Manager – Direct Provision John Atterby 4643 Finance Officer – Direct Provision Guy Dix 4610 Strategic Finance & Business Consultant - Learning Disabilities and Mental Health David Roy 4074 Senior Finance Officer - Physical Disabilities Darryl Uglow 4243 Finance Officer – Learning Disabilities/Mental Health Linda Barnes 4286 CHILDRENS SERVICES TEAM – MOUCHEL ACCOUNTANCY Team Leader Angela Lawton 6404 Senior Accountant - Children’s Tracey Harrison 6405 Senior Finance Assistant – Children’s Shaun Brown 6408 Senior Finance Assistant – Children’s Paul Armstrong 6411 LCC CHILDRENS SERVICES DIRECTORATE – FINANCE TEAM Head of Finance - Children’s Tony Warnock 3250 Assistant Financial Advisor – Children’s Mark Popplewell 3326 DEVELOPMENT & CORPORATE TEAM – MOUCHEL ACCOUNTANCY Team Leader John Gratrick 6439 Principal Accountant – Resources & Community Safety Paul Rowett 6441 Senior Finance Assistant–Resources & Community Safety Stephen Turk 6410 Senior Accountant – Development Capital Tracy Phillips 6437 Senior Finance Assistant – Environment, Planning & Transport Julie Stocks 6434 Senior Finance Assistant-Highways, Traffic and Emergency Planning Nigel Cuckson 6436 Senior Finance Assistant-Economic Regeneration and Trading Standards John Ginniff 6440 DEVELOPMENT & CORPORATE DIRECTORATE – FINANCE TEAM

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Head of Finance – Development & Corporate Dave Simpson 3008 Head of Finance – Resources & Community Safety Gillian Holder 2291 Assistant Financial Advisor – Resources & Community Safety Vacant Assistant Financial Advisor – Development Steve Tickle 3008 BUSINESS SUPPORT (Communities / Children’s Services / Resources / Chief Executive’s) Head of Business Support Andrew Hancy 4031 Area Business Support Manager – Central Functions Olivia Myson 4009 Area Business Support Manager – North East Evelyn Priestley 4009 Area Business Support Manager – South Chris Robinson 4102 County Services Manager Donna Sharp 4052 Improvement Manager Tracey Petett 4009