Coronavirus (COVID-19)

We would like to reassure you that we are closely monitoring the situation and working with the government and NHS.

For guidance on coronavirus and the latest information for Devon, visit Devon County Council’s coronavirus (COVID-19) advice pages.

Latest Update: Colleges, schools and childcare settings during the national lockdown

Treatment of Budget and Other Adjustments

Posted on 11 November 2015 in

Budget adjustments will need to be recognised separately. All cash receivable or deducted for budget adjustments notified after 1 April will need to be journalised.

Check that the amounts on codes “9050-9059” agree with the statement provided by the County Treasurer.

The following are not budget adjustments and should be treated as follows:

Mutual fund reimbursements
External debtor
DEBS.