Laptops for TeachersThis scheme provides schools with a limited number of laptops to allocate to individual teachers. Schools should note that these laptops remain the property of the school and therefore should be entered onto the school Inventory records Retention of SIMS Attendance RegistersA recent audit of a sample of schools' January 2003 PLASC returns noted an uncertainty in a number of schools in how long to keep official SIMS attendance registers. The answer is found in Administrative Memorandum no. 79 which states that official SIMS registers should be printed off at least once a month, bound into annual volumes and retained for three years after the last date on which they were used. Report FormatWe have recently revised the report format following suggestions received from schools, here are a few of the changes: - The overall opinion is now stated on every page.
- a statement has been included within the report letter, explaining that the risks shown are generic risks and are not intended to be specific to the establishment. They are shown to give clarity to the report and to emphasise what ultimately could go wrong.
Allocation of the School Budget onto SIMSNow seems an appropriate time of the year to remind schools that the allocation of the budget on SIMS should agree with the most recent budget intention return, both by individual cost centres and in total (the only exception being where there has been a governor-approved virement between cost centres during the year). Where schools have set budgets using an approved deficit figure, or alternatively based on retrospective funding adjustments, then these amounts should be allocated to notional SIMS cost centres too so that the SIMS system continues to reconcile with the budget intention return.
|
Climate Change LevyA recent audit of utility bills has noted a handful of cases where climate change levy (CCL) is being unnecessarily charged to schools and non-school establishments by electricity and gas suppliers, and alternatively a few instances where the levy should be charged to establishments by utility providers but isn’t. Quite simply, utility companies must charge CCL on the business use of energy (e.g. electricity, gas), unless the establishment is eligible for exemption. The criteria for exemption is simple:- - residential establishments (e.g. Social Services EPH’s, residential schools etc.); or
- charitable premises (e.g. voluntary or foundation schools etc.)
However, exemption is not automatic, and qualifying establishments must issue a certificate to their utility suppliers. Pro-forma’s can be obtained from Bev King, VAT Liaison Officer, Tel. (0116)2657670 As a further complication, where usage is below a certain volume, then CCL is not chargeable as the supply is deemed not to be business use. These de-minimis thresholds are, as follows:- - Electricity < approx. 33 kilowatt hours per day
- Gas< approx. 146 kilowatt hours per day
The supplier should automatically levy VAT @ 5%, and therefore not charge CCL, on each invoice where consumption falls below the de minimis level. Where CCL is chargeable, then the corresponding VAT rate will be 17½%. Establishments should satisfy themselves whether or not they qualify for exemption (residential, charitable). If so, then they should confirm by reference to their utility bills that they have indeed claimed exemption and are not being charged CCL. If establishments conclude that they do not qualify for exemption, then they should ensure that the levy is being charged on all utility bills where consumption exceeds the above de-minimis levels. Where it appears that CCL has been treated erroneously, establishments should contact utility providers directly. This is especially important if non-exempt establishments have claimed exemption in error. Finally, it is perhaps worth reiterating that CCL, where charged, is a non-recoverable tax (unlike, say, VAT) and must be treated as an additional cost of supply.
|
e-mail page to a friend