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Coding and Consistent Financial Reporting (CFR)
Please use the Capital codes stated whilst for Revenue expenditure please refer to CFR Item List under the ‘Coding List’ heading above.
Types of Capital Expenditure | Capital Item Code to use | Types of Revenue Expenditure |
Structural maintenance of playgrounds or increasing size of playground | C225 | Routine maintenance of playgrounds (e.g. filling potholes) |
Extending a building | C225 | Maintaining a building (re-pointing, repairing minor cracks, painting etc.) |
Structural repairs on a building, where the value has been written down in the accounts to reflect damage | C225 | Repairs for damage not reflected by a reduction in the value of the building in the accounts |
Major refurbishment or overhauls that extend the life or value of an asset beyond its previously assessed standard | C225 | Painting and decorating, routine maintenance |
Re-roofing of buildings | C225 | Roof repairs or replacing broken tiles |
Upgrading poor quality old fencing with new, higher quality ones | C225 | Fencing repairs or replacement of broken sections |
Upgrading poor quality old windows with new, higher quality ones | C225 | Window repairs or replacement of broken windows |
Installation of central heating | C225 | Replacement of central heating or broken parts of a heating system |
Improvement of floor structures | C225 | Floor coverings (unless part of major refurbishment) |
Installations of new kitchens or toilet facilities | C225 | Repairs or replacement of kitchen or toilet fittings |
Installation of a new water supply services/equipment | C225 | Repairs or replacement of water supply services/equipment |
Remodelling to make a building/rooms fit-for-purpose that otherwise would not be | C225 | Remodelling that does not significantly affect the service provided |
Purchase of fixed furniture and equipment (inc. signage and shelving) | C225 | Repairs to fixed furniture or equipment |
Legal and project management fees, architects’, surveyors’ and engineers’ fees where directly attributable to an enhancement (including recharges of DCC staff time for these purposes) | C420 NPS Fees & Expenses C421 Other Fees & Expenses | Feasibility studies and finance fees |
Planning and building regulations fees (for capital schemes above) | C473 | Planning and building regulation fees (for revenue works above) |
Purchase of new removable furniture and equipment | C601 | Repairs to furniture or equipment |
Purchase of ICT hardware (Servers, PC, laptops, tablets) | C610 | Repairs/servicing of ICT hardware |
Purchase of ICT peripherals (printers, ICT whiteboards, etc) | C611 | Repairs/servicing of ICT peripherals |
Installation of new IT or phone network | C612 | Repairs/servicing of IT or phone network |
Purchase of new minibus (maximum of 16 passengers) | C634 | Maintenance, servicing, ongoing costs (e.g. road tax, petrol) |
Purchase of ICT software where licence period over 1 year | C701 | ICT software where the licence period is 1 year or less or website designs |
The School Journal Transfer System has been devised to allow schools to journal money between accounts. To access the system linked above, you will need to register by clicking the following link to email the Finance Schools Mailbox: Register for Schools Journal Transfer System. In your email, please provide your name, a username of your choice, associated school and email address. Once the account has been set-up on the journal transfer system, an email confirmation will be sent to you. You will then be able to log-on to the school journal transfer system and it will recognise your name and associated school, which can be seen at the top of the page. You will then be required to complete the form by completing the following steps:Schools Journal Transfer System Guidance
You can journal between most codes to reflect initial incorrect coding, but you cannot journal monies to or from the budget allocation codes (9050-9059). With internal codes you can journal between internal codes, but you cannot mix internal and external ledger codes. Certain codes, like budget share codes are not available for use. If you believe you need to journal from these codes, please contact the Schools Finance Team. Yes, if you have a separate fund set up such as G121, you can move most costs and income between the two. However it is better to ensure the coding is correct at source. No, this facility does not allow this, but please consider running the federation accounts through your hub school. Email the School Finance Team if you wish to do this. No, again this facility does not allow this. Again you would need to submit details on the school finance enquiries form. No, the facility does not allow this. Again you would need to submit details via the school finance enquiries form. Please provide a full narrative to what the journal relates. You can only journal contributions to capital (Debit R001 and credit C992). Any other journals involving capital will need to be requested using the school finance enquiries form and a full explanation given. For instance, you have a capital project that will spend more than the available allocation and there as an item correctly charged to CAPSCH – C602 (furniture & fittings short life) then this has to be paid for from revenue. This can be done, but you would always need to debit ledger code R001 on revenue and always credit C992 on capital (contribution from SBS). Items initially charged to SBS that you feel should come out of the capital budget can be transferred so long as sufficient detail is provided and that the item is something that can be recognised as typical capital expenditure. A typical example would be: item initially charged to SBS for £2,000, G120 – 2702 (grounds mtce grass cutters) required to be on CAPSCH – C635 (motorised plant & equipment). Credit – G120 – G2702 £2,000 Debit – CAPSCH – C635 £2,000 Try to correctly identify capital spend at source and code it correctly. If it is genuine capital, code it as such and if necessary move money to fund it. Give adequate detail so you can recognise the entry on the download and on print-outs.When can I journal?
Why can’t I see a code I wish to use?
Can I journal between budget share and extended school provision?
Can I journal between schools in our federation?
Can I journal items that should not have been charged/credited to our budget and relate to other schools?
What if I find that VAT has been extracted but should not have been (and vice-versa) – am I able to journal these items?
Can I journal to and from CAPSCH?
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