Final delegate materials relating to the CIPFA Finance Advisory Network (FAN) / Grant Thornton ‘Undertaking the 2013-14 Accounts Closedown’ series of events are available below for subscribers to download.
These include the final versions of the slides (some of which were updated during the series to reflect decisions made since the initial slides were drafted), a summary of responses to frequently asked questions from the series, copies of all the ‘guest presenter’ slides used in the series, and a number of additional documents and tools to help improve your accounts closedown processes for the 2013/2014 accounts. We hope FAN subscribers find this additional material of value.
List of documents:
- Final Slide pack (England)(PDF, 2 MB)
- Final Slide pack (Wales) (PDF, 2 MB)
- Frequently Asked Questions (and suggested answers) (PDF, 34 KB)
- Guest Presentation – Birmingham City Council(PDF, 384 KB)
- Guest Presentation – Oldham MBC (PDF, 137 KB)
- Guest Presentation – Kent Fire & Rescue (PDF, 202 KB)
- Guest Presentation – Kent County Council (PDF, 438 KB)
- Guest Presentation – Stirling Council (PDF, 378 KB)
- Guest Presentation – Welsh Audit Office (PDF, 616 KB)
- Substance Over Form –Case Study 1 Leases (no model answers as accounting based on local judgement) (PDF, 95 KB)
- Substance Over Form –Case Study 2 Building Assets for Disposal (no model answers as accounting based on local judgement) (PDF, 72 KB)
- Movement in Reserves Statement Exercise (PDF, 330 KB)
- Movement in Reserves Statement Suggested Answer (PDF,123 KB)
- Movement in Reserves Statement (Grant Thornton Audit Trail spreadsheet tool) (XLS, 67 KB)
- Grant Thornton – Top 20 Reporting Issues 2012/13 (PDF, 134 KB)
- Grant Thornton – Top 5 Challenges for 2013/14 (PDF, 132 KB)
- Grant Thornton – De-Cluttering Update (PDF, 157 KB)
- Grant Thornton – Members Guide to Local Authority Accounts (PDF, 2 MB)
- Business Rates Guide – CIPFA & Lancashire CC pre-course reading (PDF, 457 KB)
You can also view a webinar on the two options and mechanics for spreading the Non Domestic Rates Backdated Provision for Appeals.