accounting for the new NDR regime for pooling authorities


This session covered the accounting arrangements for pooling authorities in 2013/14 as well as giving pooling authorities a chance to network, sharing concerns and ideas and also hear from one authority on their proposed approach to 2013/14 pooling.  Feedback from this session is summarised below.

This session also previewed the CIPFA FAN NDR Accounting Model for 2013/14.

CIPFA FAN have produced draft models for the accounting for the new NDR regime, based on the NNDR 3 13-14 Final Draft as circulated to authorities by DCLG on 27 March. The model is draft as the NNDR 3 may change based on any comments that DCLG have asked authorities for by 4 April. We though it better to get at least make a draft available to you at this stage, and will update a final version for any NNDR 3 changes w/c 14 April.

The pooled authorities model is exactly the same as the individual authorities model, except there are additional worksheets to assist the lead authority in dealing with the calculation of safety net/levy for the pool.

We would envisage the model being used as a tool to check your accounting approach. It has had limited testing only and is based on the example that we worked through in the Accounting for the new NDR Regime in Local Government FAN series, updated for changes that DCLG have subsequently made.

We hope you find this useful. Please e-mail with any feedback you have on the model so that it can tweaked where necessary.


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