SoA 2023-24 Control document                                                                                                                         Appendix C

All adjustments must be prepared by one officer and reviewed by another, with signatures and dates, with the working paper files will this report and cross referenced in the narrative, so it is clear which line relates to the working paper.

Narrative description

Note Number

CIES

MIRS

Balance Sheet

Cash flow

Rent Deposits – some deposits were allocated to General Payables, so this is just a movement in the classification split in payables.

19 on page 86 (for now)

N/A

N/A

£876,923.91 classification change for 23/24

N/A

Officer Renumeration – change made on officer banding reducing 80k-85k from 7 employees to 6 and therefore changing the total number of officers to 45 from 46. Already reflected in the amended SoA. Reference email from AS.

26 on page 91 approx.

N/A

N/A

N/A

N/A

This change has already been made – the change was from the “The Council anticipates paying £3.808m expected cont….” from £4.272. Change made by AS.

33 on page 100 approx.

N/A

N/A`

N/A

N/A

Adjustment to address window dressing in 22/23 that was not reversed in 23/24. £24,061.75 value of total adjustment

Note 17 & Note 19

N/A

N/A

C&CE & ST Payables

N/A

Adjustment to window dressing journal to correct ST payable coded to receivables. Spreadsheet didn’t pick this up.

£216,103.60

Note 19 & Note 16

N/A

N/A

ST Payables & ST Receivables

N/A

Summit Centre from AUC to PPE

Value £11,300,000

Note 11

Not CIES/Out turn

Not MIRS

PPE re-classification

N/A

Comms House valuation adjustment

Value £9,925,500

Note 9

Note 21

Note 13

Yes – not outturn

Change in unusable reserve (CAA)

F&II&E

PPE Investment Properties

N/A

Window Dressing Adjustment between ST Payables & ST Receivables – this was put through the wrong way round.

Value £1,113,932

Note 19 & Note 16

N/A

N/A

ST Payables & ST Receivables

N/A

Moving Whitehouse Hostel from AUC to PPE Land transfers

Value £6,422,149.22

Note 11

N/A

CAA

PPE

N/A

ICT Assets Opening Balance change

Amortisation and Adjustments journal

Note 11

Yes – not outturn

CAA

PPE(Intangibles)

N/A

Investment Property valuation reduction

Value £43,241,000

Note 13

Yes – not outturn

CAA

Investment Property

N/A

Summit Centre

Value £1,700,000

Note 13

Yes –Not Outturn

CAA

Investment Property

N/A

Reversing Amortisation journal as posted in error

Value £4,731,134.08

Note 11

Yes – not outturn

CAA

PPE

N/A

Lease notes updated

Note 1.17.1.1 & 31

N/A

N/A

N/A

N/A

 

Narrative updated

Note 5

N/A

N/A

N/A

N/A

Group accounts updated and balanced, see KGE & SDS Consolidated workings and entry onto the SoA tables, journals from MGI Midgely Snelling and the audited accounts for both SDS and KGE

Group Accounts

Yes

Yes

Yes

Yes

LAHF disposal

PPE CAA

yes

yes

yes

N/A