PCT Q4 FMA by 8gm92dO

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									                    Macro with FMA changes identified below issued Fri 8 April
  Entity Form             Level     Fix                            Error                                                                   Solution                                          Date added to
                                                                                                                                                                                              errors log
                                   Macro
                                  Required

     PCT-03         All PCTS            Yes   MC01+MC03 sc410 pointing to wrong                  MC01 sc410 point to MC04 sc250. MC03 sc410 point to MC03 sc250.
                                              cells                                                                                                                                               31-Mar

   PCT10/10a        All PCTs            Yes   Validations required between the analysis          This is incorrect. Forms are completed on a different basis
                                              of termination benefits table on PCT10 and
                                              the exit packages table on PCT10a                                                                                                                   31-Mar     validations that were added now greyed out. Due to time constraints no time to remove
    PCT01           All PCTs            Yes   PCT01 mc07 sc100 pointing to grey cell             PCT01 mc07 sc100 link to PCT01 mc04 sc100                                                        31-Mar     pct10 fix handles this so no fix required on pct01
    PCT01           All PCTs            Yes   PCT01 mc07 sc140 pointing to grey cell             PCT01 mc07 sc140 link to PCT01 mc04 sc140                                                        31-Mar     pct10 fix handles this so no fix required on pct01
    PCT08a          All PCTs            Yes   Sc500 is grey                                      Open PCT08a sc500 MC2-7                                                                          31-Mar     Reversed see row 30 below
  Validations       All PCTs            Yes   PCT09-02 and 09-05 are in contradiction            Amend PCT09-05 signage from ">=" to <
   PCT09-05                                   to each other                                                                                                                                       31-Mar

   Validation       All PCTs            Yes   Second half of rule pointing to Donated            Change second half of rule to point PCT03 mc02 sc390
 PCT12-10 (line                               Res
     101)                                                                                                                                                                                         31-Mar

   Validation       All PCTs            Yes   Second half of rule pointing to Donated            Change second half of rule to point PCT03 mc02 sc250
 PCT12-11 (line                               Res
     103)                                                                                                                                                                                         31-Mar

    PCT03           All PCTs            Yes   Pensions Discount rate change - forms need PCT03 unhide line 43
                                              changing to allow this                                                                                                                              31-Mar

      PCT18         All PCTs            Yes   Pensions Discount rate change - forms need PCT18 unhide line 32 and rename change in discount rate MC01 Grey, MC02 Yellow,
                                              changing to allow this                       MC03=MC04-MC02, MC04=MC07, MC05 grey, MC06 grey, MC07 =
                                                                                           MC09:MC17, MC08 grey, MC09:MC10 yellow, MC11:MC17 Grey                                                 31-Mar

      PCT10         All PCTs            Yes   Ill health table - not needed anymore        Grey out Early Retirment due to Ill Health                                                             31-Mar

      PCT18         All PCTs            Yes   PCT18 sc200 mc17 yellow                      Grey PCT18 sc200 MC17                                                                                  31-Mar

      PCT06         ALL                 Yes   PCT06 I14 Provider Employee Benefits         Amend feedthrough to PCT01 sc140 mc07
                                              FOT feedthrough to blank cell.                                                                                                                      31-Mar     pct10 fix handles this so no fix required to link
      PCT22         ALL                 Yes   PCT22 subcode 245 (mc01 & mc02) feed PCT22 D34 should feed from PCT10 D119, and PCT22 E34 should feed from PCT10
                                              from the wrong cell - feed should be to non- E119
                                              contractual severence payments                                                                                                                      31-Mar

      PCT08         All                       No entry is allowed against 'FT Goods &      Change cell E20 to data entry (currently greyed out)
                                              Services' (sc160) in the admin column
                                              (mc02)                                                                                                                                               1-Apr
      PCT05         All                 Yes   sc260 YTD CRL is yellow input ; FOT          Validation needs adding to check both are equal at Q4. PCT05-07 G27 = J27
                                              CRL is feedthrough                                                                                                                                   1-Apr
      PCT10         All                 Yes   Staff sickness table to be amended to        Cells not required will be greyed out by the macro fix. New guidance on completing
                                              simplify. Entries will only be required      the table will be issued but it should be left blank for the draft submission as figures
                                              against sc340, which should record all       will be provided by workforce after the initial submission date
                                              absences, and sc360                                                                                                                                  5-Apr
      PCT22               ALL     Yes         SC245 the link to PCT10 (corrected by a      PCT22 G34 should feed from PCT10 D119, and PCT22 D34 remove link and then
                                              previous fix above) should be x1000 as       make formula =(G34)*1000
                                              currency of PCT22 is £s.                                                                                                                            4/6/2011
     PCT08a         ALL           Yes         Excel E111 incorrect formula =M67            Change formula in L111 to =F67+G67                                                                     4/6/2011
     PCT08a         ALL           Yes         SC660 MC 04 (Excel G68) formula              Change formula to =sum(G63:G67)
                                              incorrect                                                                                                                                           4/6/2011
   PCT08a           ALL           Yes         Text is incorrect H12                        Update text to - Provisions and Purchase Health Services"                                              4/6/2011
   PCT08a           ALL           Yes         New Validation Rule                          PCT08a SC660 MC04 (Ecel G68) = PCT08b sum(D40+D49)                                                     4/6/2011
 PCT25/PCT10        ALL           Yes         PCT25 cell E11 & E12 are feeding from        PCT10 sc100 to sc170, mco4 to mc06, reinstated to equal mc01 to mc03, and sc180 to
                                              grey cells on PCT10                          sc210 to equal YTD total                                                                               4/6/2011
      PCT08         ALL           Yes         Need to remove cost-of-capital charge as an Grey out mc 02, sc420 to prevent data entry.
                                              expense item on PCT08 per Treasury           Break feed to mc07, sc 420 to prevent c-of-c feeding through and grey out
                                              instructions. Instead CC will be added to
                                              expenditure against RL on PCT01                                                                                                                     4/6/2011
      PCT08         ALL           Yes         As above                                     strikethrough descriptor text                                                                          4/6/2011
      PCT03         ALL           Yes         As above                                     Break feed to mc01, sc340 & grey out                                                                   4/6/2011
      PCT01         All           Yes         As for PCT08, cost of capital charge,        Modify formula at mc 04, sc 230 to be
                                              although removed from expre, still           = +F32 + E32 plus PCT 06_ocs_p13 mc 02, sc 450 (ie cell E53)
                                              needs to score against RRL as in year
                                              charge.                                      Modify formula at mc 07, sc 230 to be:
                                                                                           = J24 plus PCT 06_ocs_p13 mc 02, sc 450 (ie cell E53)
                                              These changes add back the expenditure
                                              on c-of-c now removed from the expre
                                              analysis.                                                                                                                                           4/6/2011   Not Actioned
     PCT08a         ALL           Yes         Need to remove cost-of-capital charge as an Grey out SC500
                                              expense item on PCT08a per Treasury
                                              instructions.                                                                                                                                       4/7/2011
      PCT03         ALL           Yes         SOCNE table needs signage adding             Add signage; SC510 to SC530 -, SC540 to SC570 and SC590 +/-, SC580 +                               07/04/20111
      PCT14         ALL           yes         Signage missing from SC610 & SC640.          SC610 & SC640 +, SC580 +.
                                              Also sign at SC580 need changing to +ve                                                                                                         07/04/20111


                    Macro with FMA changes identified below issued 15th April (fixes since cop 8th April)

PCT10               All           yes         L72 calc                                           Format to two dec places (KC)
PCT10a              ALL           yes         PCT10a-01 on row 90 of a normal form (row 94 grey out and disable validation rule PCT10a-01 on row 90 of a normal form (row 94 on a            KC
                                              on a restatement form), is the same rule that   restatement form),
                                              we were asked to introduce with the macro fix
                                              (rule PCT10-07) but which we have
                                              consequently greyed and killed so that it could
                                              not trigger.

Validation Rules ALL              yes         macro fix V1 was to address fixes to        Re-fix rules
                                              PCT09-05, PCT12-10 (1st rule, we have       .... the restatement file rules PCT09-01, PCT12-06, PCT12-08,
                                              two PCT12-10`s to make things even more ....and normal file rules PCT10-04, PCT12-12 & PCT13-02.
                                              complicated!!) & PCT12-11, BUT....
                                                                                          address fixes to PCT09-05, PCT12-10 & PCT12-11,
                                              ... we got the fix code the wrong way
                                              around in terms of what fix to apply to a
                                              "normal" file and what fix to apply to a
                                              "restatement" file (as the validation rules
                                              are on different rows across the two), and
                                              consequently as a result we trashed:
                                              .... the restatement file rules PCT09-01,
                                              PCT12-06, PCT12-08,
                                              ....and normal file rules PCT10-04, PCT12-
                                              12 & PCT13-02.

                                                                                                                                                                                                    KC
      PCT29         ALL           yes         Adjust RRL to match reduction in                   Amend m/c01, s/c600 to feed through from PCT06 m/c01, s/c450 with sign reversed
                                              expenditure caused by removal of cost-of-
                                              capital
      PCT29         ALL           yes         Descriptor change                                  Amend descriptor to s/c 600 to read "adjustemnt to RRL iro cost-of-capital not taken
                                                                                                 to expense"
      PCT25         ALL           yes         as above, to remove c-of-c impacts                 PCT25, m/c 02, s/c 220 - break link from PCT06 E53 and grey line out
      PCT25         ALL           yes         as above, to remove c-of-c impacts                 PCT25, m/c 02, s/c 600 - work-around: PCTS should use input cells on this s/c to
                                                                                                 ensure cost of capital on this line sums to zero
      PCT25         ALL           yes         as above, to remove c-of-c impacts                 PCT25, m/c 02, s/c 720 - work-around: PCTS should use input cells on this s/c to
                                                                                                 ensure cost of capital on this line sums to zero
PCT27               ALL           yes         FOT should equal CuYTD at sc130 (mc04 &            In sc130 mc07 (cell J15) make the formula E12+J13+J14)                                      KC/Chloe
                                              mc07)
PCT03               ALL           yes         Validation PCT03-08 is not working correctly       The calc cells in cells P54 through to P61to fix to =sum(D:F) minus sum(H:M) should equal   KC/SW
                                                                                                 zero.
                                                                                                 The calc cells in P67 through to P71, delete these formulas

PCT08a              ALL           yes         Text error                                         H12 should read "Provision and Purchase of Public Health Services"                          CF
PCT08a              ALL           yes         Text error                                         E13 should read "£000S"                                                                     CF
PCT08a              ALL           yes         Text error                                         F13 should read "£000S"                                                                     CF
PCT08a              ALL           yes         Text error                                         J12 should read "Admin: Hosted Services Provided to Other Organisations and Recharged       CF
                                                                                                 (NOT via IAT)"
PCT08a              ALL           yes         Make F29 data entry                                F29 unlocked and yellow.                                                                    CF
PCT08a              ALL           YES         Locked cell                                        K60 need to be unlocked                                                                     CF
PCT08a              ALL           YES                                                            Green Cells
                                                                                                 the following cells need shading green

                                                                                                 E16, E20, E23,
                                                                                                 E32:E33, E41:E59,
                                                                                                 F29, F41 , F55, F58,
                                                                                                 G41, G55, H20, H23, H27:H33,
                                                                                                 H35:H40, H52:H53, H55:H59,
                                                                                                 I19, I22, I26:I31, I35:I40,
                                                                                                 J19, J22, J26:J31, J35:J40,
                                                                                                 J55, J58
     PCT03       ALL              YES         text for sc630 is incorrect                        Should reference PCT07 sc340                                                                  4/13/2011
PCT15 (Restament Only)            YES         For restatement fims forms only:                   On PCT15 copy the existing table cells B161:D166, paste at cell B177.                       KC/DB/GCQ
                                              A new table needs adding at the bottom of          Make sub code sc1120, sc1130, sc1140 respectively.
                                              PCT15 to allow restatement of balances for         Make title of table at cell B178 "Merger Adjustments - Provision for Impairment of
                                              Movement in the Provision for Impairment of        Receivables".
                                              Receivalbles                                       Make sc1120 (cell D180) =E109
                                                                                                 In sc790 (cell D105) =D182
     PCT08a                                   Fix rule PCT08a-02 (currently labelled             On PCT08a Cell O60, this should be fed from PCT08, maincode 02, subcode 590 (cell
                                              "TRU08a")                                          E69), and not PCT01 G11                                                                          CF/KC
PCT18                     ALL     YES         Need to open up cell for sc235 mc16                Open cell s32 to data entry and colour yellow. Same as on Trust log                              14-Apr
Valications         ALL           Yes         Validation PCT 08 16 won't work where there        Amend signage to >=
                                              are financing costs etc attributable to provider
                                              arm                                                                                                                                                 14-Apr
  Validations tab   ALL           Yes         Validation PCT08a-04 change message                cell Z210 ="Totals of Public Health Spend must be equal between PCT08a and PCT08b"                CF
     PCT08b         ALL           Yes         add a new formula into PCT08b                      L49=E40+E49, cell coloured blue and locked                                                         CF
                    ALL           Yes                                                            PCT08a H63 = PCT08b L49, message "Totals of Public Health Spend must be equal
                                                                                                 between PCT08a and PCT08b"
                                              add new validation "PCT08a-05" at row
     PCT08a                                   211                                                Ensure formulas in cols W, X and Hyperlinks are filled down one row                                CF



                                              Validation seeks to validate m/c02, s/c 390
                                              (reval reserve balance at 31 March) to the
                                              reval reserve figures in the tangible and
                                              intangible fixed assets notes. Cannot be
                                              correct, as reval reserve balances are
      PCT03         ALL                 NO    permitted in respect of "assets held for sale" ignore rule PCT03-08                                                                              SW 18/4
Note:         Changes up to 18 April have now been issued on the latest version of the PCT accounts.xls proforma

Entity Form      Level                       Error                                              Solution/Notes                                Date
                                                                                                                                             change
                                                                                                                                              made
Entity Name   PCT          Name on front sheet does not populate all If you paste the formula below into the cells A1 on all the sheets it
                           headings                                  should feed through the name and year.
                                                                     =CONCATENATE(Trust_name," - Annual Accounts ",
                                                                     This_year). Added to revised version posted 22 March                     22-Mar
Cashflow      PCT          Cashflow prior-year points to current     Repoint cells - told PCT to adjust locally. Amended in revised
                           year for Finance Activities cells E16-E26 version posted 28 March 2011.                                            28-Mar
              PCT          Missing Employee benefits table           The employee benefits table at the bottom of Note 5.1 has been
                                                                     added back in. This has an additional line for 'Trust-led DS'
                                                                     employee benefits and figures do not feed through for the prior
Note 5.1                                                             year on this line                                                        22-Mar
Note 7.4      PCT          Ill-Health retirements                    Former Note 7.4 Retirements due to ill-health table has been
                                                                     removed and subsequent Notes renumbered. Please note that this
                                                                     is not required in the FMA forms either                                  22-Mar
Links         PCT          Links point to Trust IFRS Template 2009- Using change links this can be deleted. We couldn't find anything
                           10.xls                                    that it actually pointed to so this should be safe                       28-Mar
SoCF          PCT          Cashflow prior-year E11 & E12 are         Now correctly linked to 09-10 FMAs G16 & G17. Error caused
                           incorrectly linked                        by hidden lines on FMA forms                                             28-Mar
Note 7.3      PCT          Caculation for Staff Sickness absence     Added calc to 2009-10 column cell F47
                           total missing                                                                                                      28-Mar
Note 12 (2)   PCT          Total calculation at s30 excludes lines   Calculation amended to =sum(S21:S29)                                     28-Mar
Note 21       PCT          Provisions note Row J22 formula for       Formula amended to be consistent
                           opening balances does not pick up all
                           relevant columns from FMA forms.                                                                                   28-Mar
Note 4        PCT   Bottom half of not-appropriated in aid     Links amended
                    column is incorrecly linked to 09/10 file                                                                         30-Mar
SOCITE (2)    PCT   Incorrect forumlas in totals and L         Formulas amended                                                       30-Mar
Note 1.17     PCT   Text of final paragraph amended.           Paragraph formatted to italic as only relevant if body has local gov
                                                               scheme pensions. Where applicable this para should either be
                                                               removed or reformatted to non-italic. Also, reference to pensions
                                                               reserve change to General Fund.                                        11-Apr
Note 12 (1)   PCT   Thre is an error in the formula cell in    Amend formula so first reference is C27
                    Note 12 (1) at S27. First reference in the
                    formaula at cell S27 is picking up the
                    wrong value (C26). Should be C27                                                                                  13-Apr
Note 7.5      PCT   Management costs note has excluded the Amended note 7.5 Management Costs
                    analysis between commissioner and
                    provider management costs                                                                                         14-Apr
Note 7.4      PCT   Exit Packages note missing                 A new worksheet for Exit Packages has been added at Note 7.4a.
                                                               This links to the FMA proforma, which must be completed on an
                                                               actual numbers basis. The accounts note may be adjusted to show
                                                               ranges in numbers.                                                     15-Apr
Note 10       PCT   The PPE and Intangibles assets gain/loss Note has been corrected for these. The line descriptions could
                    figures are feeding from the wrong cells have been swapped but, also, all the prior year feeds were
                    on PCT11.                                  incorrect so have corrected for these as well.                         18-Apr
Note 10       PCT   Other Gains and Losses prior year figures Feeds have been corrected
                    are all feeding from incorrect cells                                                                              18-Apr
Note 12.3     PCT   The totals lines for changes to            These have been amended to calculations rather than a
                    revaluation reserve is not feeding         feedthrough. The total column has also been amended so it sums
                    correctly from PCT12                       accross, rather than the previous incorrect feeds from PCT12 'H'
                                                               column.                                                                18-Apr
Note 14    PCT   Column H has no links. Transfer to other Added the links in, adding the relevant columns from the FMA
                 NHS bodies line is missing total         forms. Also put the calculation in for the total on the transfers to
                                                          other NHS bodies line.                                                 18-Apr
Note 23a   PCT   Capital commitments prior year not       Adjusted prior-year feed through so it feeds from the 10-11 FMA
                 feeding through from PCT19               forms                                                                  18-Apr
Guidance / ref    Issue                                                  Solution /Notes                                                  Date
PCT10/10a Q4      Is there any guidance on the new exit package          No further guidance but the exit packages note should be           N/A
PCT guidance      disclosure requirements apart from the proforma        completed on the basis of exits during 10/11 i.e. exit costs are
                  table in the Manual and para 2.50? For example is      accounted for in full in the year of departure. This was an
                  "Exit Package" defined anywhere and what is            late addition to the 2010/11 FReM, so will be a requirement
                  included and what's not, Are all leavers ("exiters")   for future years and as such, is not specific to the
                  included in the disclosures irrespective of the        restructurings .
                  reasons for leaving or is it only cases linked to
                  NHS Restructurings etc”.
Q4 guidance all   Opening Balances for land, buildings and          For land (Freehold and leasehold), buildings and dwellings           28-Mar
bodies amended    dwellings should no longer be shown as NBV        the cost and valuation and depreciation is shown as previous
                                                                    years cost and valuation and depreciation. It is no longer the
                                                                    closing "net book value" bought forward into the cost and
                                                                    valuation opening balance." On the FMA forms, the cells for
                                                                    opening balances have been changed to open yellow to
                                                                    follow the WGA format. There is a validation that brings in
                                                                    Prior-Year data into a calc cell and validates this with what is
                                                                    input in the opening balances. This change applies to all
                                                                    PCTs, SHAs and NHS Trusts
Q4 guidance all   Should MARS payments be included as special       Payments made under the National Mutually Agreed                     28-Mar
bodies amended    payments on the losses and special payments form? Resignation Scheme (MARS). MARS payments are under a
                                                                    scheme which has been agreed with Treasury and do not
                                                                    require recording as losses and special payments.
Q4 guidance all   Should there be I&E agreement at year-end?        There is no requirement to agree I& E balances at year-end.          30-Mar
bodies amended                                                      No I&E statement is required to be sent at year-end but this is
                                                                    subject to local arrangements and NHS organisations must
                                                                    refer to their SHA (as stated in para 4.53 of Ch 4 of the NHS
                                                                    Manual for Accounts
Q4 guidance all   Staff sickness note   FAQ for this has been amended to change the cell references   13-Apr
bodies amended                          under para 6 now that the fix macro has been applied. For
                                        PCTs, total days lost is recorded at PCT10 sc350, for SHAs
                                        at SHA06 sc210 and for NHS Trusts at TRU08 sc290

Q4 guidance   Running Costs             Full Running Costs Guidance has been posted to the Q4         13-Apr
PCTs and SHAs                           guidance section
             Macro with FMA changes identified below issued Fri 8 April
Entity Form Level Fix Macro                                     Error                                           Solution                         Date
                  Required                                                                                                                     added to
                                                                                                                                              errors log
TRU08/TRU     ALL          Yes   Validations required between the analysis of termination    This is incorrect. Forms are completed on a
   08a                           benefits table on TRU08 and the exit packages table on      different basis
                                 TRU08a                                                                                                         31-Mar
   TRU05      ALL          Yes   TRU05 MC15 Sc270/280/320/330/340/350/360                    Repoint to MC10
                                 pointing to FOT - this should be pointing to MC10                                                              31-Mar
   TRU03      ALL          Yes   Pensions discount rate not available                        Unhide line 55 Sc465                               31-Mar
   TRU19      ALL          Yes   Change in discount rate not available                       Unhide line 29 sc320 and rename change in
                                                                                             discount rate. MC02 yellow, MC03=MC04-
                                                                                             MC02, MC04=MC07.
                                                                                             MC07=MC09:MC17, MC09/10 yellow
                                                                                             MC11-17 Grey                                       31-Mar
   TRU03      ALL          Yes   Originating capital for Trust established in year sc235     sc235 mc07 J28 = sum(D28:I28) signage
                                 mc01 does not feed into Total column                        +/-                                                31-Mar
   TRU01      ALL          Yes   Cell missing in Forecast Outturn column for sc192           Prior Period Adjustment sc192 Forecast
                                                                                             Outturn J20 = G20                                  31-Mar
   TRU01      ALL          Yes   Cell missing in Forecast Outturn column for sc194           Retained Surplus/(Deficit) for the year per
                                                                                             accounts sc194 Forecast Outturn J21 = J19
                                                                                             + J20                                              31-Mar
   TRU04      ALL          Yes   Other Gains / (Losses) on foreign exchange SC 130 -         J14 = G14
                                 Formulae in FOT column is incorrect as excludes impact
                                 of exchange rate changes sc490                                                                                 31-Mar
   TRU05      ALL          Yes   Other Operating Revenue table - Inter Trust column (FOT For sc270, sc280, sc320 - sc360 amend
                                 mc15) feedthrough is incorrect                           feedthough in mc15 to be looking at
                                                                                          column M not column J                                 31-Mar
   TRU08      ALL          Yes   TRU08 Early Retirement due to Ill Health                 Grey this table - no longer required                  31-Mar
   TRU22      ALL          Yes   TRU22 subcode 245 (mc01 & mc02) feed from the            TRU22 D33 should feed from TRU08
                                 wrong cell - feed should be to non-contractual severence D71, and TRU22 E33 should feed from
                                 payments                                                 TRU08 E71                                             31-Mar

   TRU21      ALL          Yes   sc260 YTD CRL is yellow input ; FOT CRL is               Validation needs adding to check both are
                                 feedthrough                                              equal at Q4. TRU21-18 G45 = J45                        1-Apr

   TRU06      ALL          Yes   SC140 is only including Local Authority Healthcare not MC04 Unpotect Cell and remove formula
                                 the total of Healthcare from Non-NHS Bodies                                                                     5-Apr

   TRU08     All           Yes   Staff sickness table to be amended to simplify. Entries  Cells not required will be greyed out by the
                                 will only be required against sc280, which should record macro fix. New guidance on completing
                                 all absences, and sc300                                  the table will be issued but it should be left
                                                                                          blank for the draft submission as figures
                                                                                          will be provided by workforce after the
                                                                                          initial submission date                                5-Apr
   TRU22      ALL          Yes   SC245 the link to TRU08 (corrected by a previous fix     TRU22 G33 should feed from TRU08
                                 above) should be x1000 as currency of TRU22 is £s.       D71, and TRU22 D33 remove link and
                                                                                          then make formula =(G33)*1000                          6-Apr
   TRU03     ALL           Yes   SOCNE table needs signage adding                         Add signage; SC600 to SC620 and SC670
                                                                                          +, SC630 to SC660 and SC680 +/-
                                                                                                                                                 7-Apr
   TRU13     ALL           Yes   Signage missing from SC700 & SC730. Also sign at            SC670, SC700 & SC730 +.
                                 SC670 need changing to +ve                                                                                      7-Apr


             Macro with FMA changes identified below issued 15th April (fixes since cop 8th April)

  TRU02a                         Restatement balance sheet TRU02a, formula at sc420          TRU02a sc420 mc03, cell F46, should be
                                 mc03, cell F46 (Total Non Current Liabilities, Adj          E46+D46 and not E46-D46.
                                 Opening Balance) is incorrect.                                                                                 11-Apr
TRU08a       ALL     yes         TRU08a-01 on row 63 of a normal form (row 67 on a           grey out and disable validation rule TRU08a-01
                                 restatement form), is the same rule that we were asked to   on row 63 of a normal form (row 67 on a
                                 introduce with the macro fix (rule TRU08-03) but which we   restatement form),
                                 have consequently greyed and killed so that it could not
                                 trigger.
                                                                                                                                                14-Apr
   TRU19               no fix    Validation rule TRU19-01, rule can be ignored but only
                                 for balancing figures calculated in mc03                                                                       14-Apr
   TRU03     ALL     yes         sc465, the input cell should be at mc02, not mc01.          copy cell D55 (incl. any contents) to cell E55
                                                                                             (ensure cell is unlocked editable, then delete
                                                                                             contents of cell D55, lock and grey out.
                                                                                                                                                14-Apr
TRU03        ALL     yes         Validation rule TRU03-16 not working                        The formulas in TRU03 cells P64:P69,
                                                                                             P71:P73 are incorrect and should be sumD:F
                                                                                             minus sumH:M (should equal zero) (cells
                                                                                             P79:P83 to be deleted).
                                                                                                                                                14-Apr
TRU14 (Restament Only)YES        For restatement fims forms only:                            On TRU14 copy the existing table cells
                                 A new table needs adding at the bottom of TRU14 to allow    B159:D164, paste at cell B175.
                                 restatement of balances for Movement in the Provision for   Make sub code sc930, sc940, sc950
                                 Impairment of Receivalbles                                  respectively.
                                                                                             Make title of table at cell B176 "Merger
                                                                                             Adjustments - Provision for Impairment of
                                                                                             Receivables".
                                                                                             Make sc930 (cell D178) =0910TRU14 D82 (ie
                                                                                             copy cell D71)...then and only then....
                                                                                             in sc520 (cell D71) =D180                          14-Apr
   TRU19       ALL   YES         Need to open up cell for sc320 mc16                         Open cell s29 to data entry and colour yellow
                                                                                                                                                14-Apr
   TRU19       ALL   YES         incorrect calculation at F29                                change calc to =G29-E29                            14-Apr
                Changes highted in green have been made to current version of Accounts spreadsheet on finman

Entity Form         Level                            Error                                          Solution/Notes    Date
                                                                                                                     change
                                                                                                                      made
                               Liabilities are showing as positive rather than    Changed on V2 15 March             15-Mar
SOFP                           negatives and hence the SOFP doesn't balance
SoCF                           On the cash flows from financing activities most   Changed on V2 15 March             15-Mar
                               of the links are picking up the Q4 movements
                               rather than the full year. eg PDC repaid (should
                               be G42 not F42), Loans received from DH
                               (should be G43 and G44 not F43 + F44). In fact
                               the only one that is correct is PDC received
Note 20-22.2                   The links to TRU 14 on non-current receivables     Changed on V2 15 March             15-Mar
                               are incorrect in several cases.
                               Prepayments should be D57 not D56,
                               Operating leases should be D59 not D58
                               VAT should be D58 not D59
Note 36-37.2.                  The links to TRU 20 for PFI and other              Changed on V2 15 March             15-Mar
                               borrowings are the wrong way round. PFI should
                               E27 and other borrowings should be E26
Break Even                     The % calculations are incorrect and need          Changed on V2 15 March             15-Mar
note                           dividing by 100. Eg 2007/08 our break even
                               position was 0.4% of turnover but is showing as
                               43%
Note 1, 1.7   NHS Trust   Text of final paragraph amended.   Paragraph formatted to italic as only relevant if   11-Apr
                                                             body has local gov scheme pensions. Where
                                                             applicable this para should either be removed or
                                                             reformatted to non-italic. Also, reference to
                                                             pensions reserve change to General Fund.
              NHS Trust   Exit Packages note missing         A new worksheet for Exit Packages has been          14-Apr
                                                             added at. This links to the FMA proforma, which
                                                             must be completed on an actual numbers basis.
                                                             The accounts note may be adjusted to show
                                                             ranges in numbers.
Guidance / ref Issue                                                  Solution /Notes                                                     Date
Trust MFA para PDC Dividend Guidance 2010/11 – Working                Revised guidance placed on Trust MFA section                       11-Mar
7.168          capital facilities and the treatment of cash held in
               GBS accounts
TRU08/08a Q4 Is there any guidance on the new exit package            No further guidance but the exit packages note should be            N/A
Trust guidance disclosure requirements apart from the proforma        completed on the basis of exits during 10/11 i.e. exit costs are
               table in the Manual and para 2.50? For example is      accounted for in full in the year of departure. This was an
               "Exit Package" defined anywhere and what is            late addition to the 2010/11 FReM, so will be a requirement
               included and what's not, Are all leavers ("exiters")   for future years and as such, is not specific to the
               included in the disclosures irrespective of the        restructurings .
               reasons for leaving or is it only cases linked to
               NHS Restructurings etc”.


Q4 guidance all   Opening Balances for land, buildings and            For land (Freehold and leasehold), buildings and dwellings         28-Mar
bodies amended    dwellings should no longer be shown as NBV          the cost and valuation and depreciation is shown as previous
                                                                      years cost and valuation and depreciation. It is no longer the
                                                                      closing "net book value" bought forward into the cost and
                                                                      valuation opening balance." On the FMA forms, the cells for
                                                                      opening balances have been changed to open yellow to
                                                                      follow the WGA format. There is a validation that brings in
                                                                      Prior-Year data into a cal cell and validates this with what is
                                                                      input in the opening balances. This change applies to all
                                                                      PCTs, SHAs and NHS Trusts
Q4 guidance all   Should MARS payments be included as special       Payments made under the National Mutually Agreed                  28-Mar
bodies amended    payments on the losses and special payments form? Resignation Scheme (MARS). MARS payments are under a
                                                                    scheme which has been agreed with Treasury and do not
                                                                    require recording as losses and special payments.
Q4 guidance all   Should there be I&E agreement at year-end?        There is no requirement to agree I& E balances at year-end.       30-Mar
bodies amended                                                      No I&E statement is required to be sent at year-end but this is
                                                                    subject to local arrangements and NHS organisations must
                                                                    refer to their SHA (as stated in para 4.53 of Ch 4 of the NHS
                                                                    Manual for Accounts
Q4 guidance all   Staff sickness note                               FAQ for this has been amended to change the cell references        13-Apr
bodies amended                                                      under para 6 now that the fix macro has been applied. For
                                                                    PCTs, total days lost is recorded at PCT10 sc350, for SHAs
                                                                    at SHA06 sc210 and for NHS Trusts at TRU08 sc290
               Macro with FMA changes identified below issued Fri 8 April
Entity Form Level         Fix                              Error                                                                     Solution                                          Date added
                         Macro                                                                                                                                                        to errors log
                        Required

SHA06/SHA       All           Yes   Validations required between the analysis of           This is incorrect. Forms are completed on a different basis
   06a                              termination benefits table on SHA06 and the
                                    exit packages table on SHA06a                                                                                                                         31-Mar

   SHA18       ALL            Yes   MC01 SC520 current equal SHA12 R28                     Should equal SHA16 S28
                                    (Blank)                                                                                                                                               31-Mar
   SHA16                            Pensions Discount Rate                                 Unhide row 31                                                                                  31-Mar
   SHA03                            Pensions Discount Rate                                 Unhide row 50                                                                                  31-Mar
   SHA06         All          Yes   Ill health table - not needed anymore                  Grey out Early Retirement due to Ill Health
               bodies                                                                                                                                                                     31-Mar
   SHA19        ALL           Yes   SHA19 subcode 255 (mc01 & mc02) feed                   SHA19 D34 should feed from SHA06 D105, and SHA19 E34 should feed from
                                    from the wrong cell - feed should be to non-           SHA06 E105
                                    contractual severence payments                                                                                                                        31-Mar

   SHA10       ALL            Yes   Text and subcode missing from two rows on              Add sc610 - row 91 and sc640 - row 101 and text "Total"
                                    table "Effect of change in accounting policy on
                                    impairments"                                                                                                                                          4-Apr

   SHA06       All            Yes   Staff sickness table to be amended to simplify.        Cells not required will be greyed out by the macro fix. New guidance on completing
                                    Entries will only be required against sc200,           the table will be issued but it should be left blank for the draft submission as figures
                                    which should record all absences, and sc220            will be provided by workforce after the initial submission date

                                                                                                                                                                                          5-Apr
   SHA19       ALL Yes              SC255 the link to SHA06 (corrected by a                SHA19 G34 should feed from SHA06 D105, and SHA19 D34 remove link and then
                                    previous fix above) should be x1000 as                 make formula =(G34)*1000
                                    currency of SHA19 is £s.                                                                                                                              6-Apr
SHA05a         All      YES         Excel M87 incorrect formula =N46                       Change formula in M87 to =F46+G46+H46                                                          6-Apr
SHA05a         All      YES         Text is incorrect H12                                  Update text to - Provisions and Purchase Health Services"                                      6-Apr
SHA05a         All      YES         New Validation Rule                                    SHA05a SC480 MC05 (Ecel H47) = SHA05b sum(D40+D49)                                             6-Apr
SHA05          ALL      Yes         Need to remove cost-of-capital as an expense           Grey out mc 02, sc460 to prevent data entry.
                                    item per Treasury instructions
                                                                                           Break feed to mc07, sc 460 to prevent c-of-c feeding through, and grey out                     6-Apr
SHA05          ALL      Yes         As above                                               strikethrough descriptor text @ sc 460                                                         6-Apr
SHA03          ALL      Yes         As above                                               Break feed to mc01, sc400 & grey out                                                           6-Apr
SHA01          All      Yes         As above, and c-of-c, although removed from            Modify formula at mc 04, sc 170 to be
                                    expre, still needs to score against RRL as in          = +F23 + E23 plus SHA05_OCS_P15 mc02, sc 230 (ie cellE28)
                                    year charge.
                                                                                           Modify formula at mc 07, sc 170 to be:
                                    These changes add back the expenditure on c-           = J20 plus plus SHA05_OCS_P15 mc02, sc 230 (ie cellE28)
                                    of-c now removed from the expre analysis.                                                                                                            4/6/2011
SHA05a         ALL      Yes         Need to remove cost-of-capital as an expense           Grey out SC310
                                    item per Treasury instructions                                                                                                                        7-Apr
SHA02          ALL      YES         Excel L32 Current Provisions feeding from              Excel L32 Current Provisions should feed from SHA16 D22 Total Provisions
                                    SHA16 D21 Redundancy                                                                                                                                  8-Apr
SHA02          ALL      YES         Excel L40 Current Provisions feeding from              Excel L40 Current Provisions should feed from SHA16 F22 Total Provisions
                                    SHA16 F21 Redundancy                                                                                                                                  8-Apr


               Macro with FMA changes identified below issued 15th April (fixes since cop 8th April)

SHA06a        ALL       yes         SHA06a-01 on row 47 is the same rule that we           grey out and disable validation rule SHA06a-01 on row 47
                                    were asked to introduce with the macro fix (rule
                                    SHA06-04) but which we have consequently
                                    greyed and killed so that it could not trigger.

SHA22          ALL      yes         Adjust RRL in respect of removal of cost-of-           SHA22 m/c01, s/c 420 to feed from SHA05, m/c 01, s/c230 with sign reversed
                                    capital from expense
SHA22          ALL      yes         as above                                               SHA22 s/c 420 amend descriptor to read "adjustemnt to RRL iro cost-of-capital not
                                                                                           taken to expense"
SHA22          ALL      yes         as above                                               SHA22, m/c01, s/c 440 set equal to m/c01, s/c 420 plus m/c01, s/c 270 (memo this is a
                                                                                           shortcut - should really be 430 plus 270, with 430 = to 420)
SHA26          ALL      yes         as above                                               SHA26, s/c260 - grey out row - link is already dealt with in earlier fox - points to
                                                                                           blanked out row on SHA05)
SHA26          ALL      yes         as above                                               SHA26, s/c560- memo - work-around. SHAs should use input cells on this s/c to
                                                                                           ensure cost of capital on this line sums to zero
SHA26          ALL      yes         as above                                               SHA26, s/c680 -memo - work-around. SHAs should use input cells on this s/c to
                                                                                           ensure cost of capital on this line sums to zero
SHA05a        ALL       YES         Text change                                            H12 text should read "Public Health Running Costs Only"
SHA05a        ALL       YES         Text change                                            I12 text should read "Provision and Purchase of Public Health Services"
SHA05a        ALL       YES         Text change                                            K12 text should Read "Admin: Hosted Services Provided to Other Organisations and
                                                                                           Recharged (NOT via IAT)"
SHA05a        ALL       YES                                                                the following cells need shading green

                                                                                           I18, I30:I31, I33:I35,
                                                                                           H35, F35, J16, J18:J34,
                                                                                           J36, J41, K35
               ALL      yes         SHA08-07 Validation Rule (2nd form) is                 Row 54 of validation page, cell N54=5, cell Q54 = SHA03 E53
                                    incorrect, should point to Revaluation reserve
   SHA08                            on SHA03 mc02 (cell E53, not F53)
               ALL      yes         SHA08-08 Validation Rule (2nd form) is                 Row 56 of validation page, cell N56=5, cell Q56 = SHA03 E32
                                    incorrect, should point to Revaluation reserve
    SHA08                           on SHA03 mc02 (cell E32, not F32)
SHA16            ALL    YES         Need to open up cell for sc310 mc16                    Open cell p31 to data entry and colour yellow. Same as on Trust log                           14-Apr
SHA05           ALL     Yes         Validation SHA05-16 signage is incorrect               Amend signage to <=                                                                           14-Apr
Validations tab ALL     Yes         Validation SHA05a-04 change message                    cell Z143 ="Totals of Public Health Spend must be equal between SHA05a and SHA05b"            14-Apr
   SHA05b       ALL     Yes         add a new formula into SHA05b                          cell L49=E40+E49 cell coloured blue, locked                                                   14-Apr
                ALL     Yes         add new validation SHA05a-05 at row 144                add new rule at row 144, rule number SHA05a-05, SHA05a I42 = SHA05b L49, message
   SHA05a                                                                                  "Totals of Public Health Spend must be equal between SHA05a and SHA05b"                       14-Apr
SHA26           ALL     YES         Some Current Quarter validation checks in Col S        Remove formulae in S9, S12-13, S18 - 20 and S24
                                    are trigerinf due to no Current Quarter feeds in Col
                                    W                                                                                                                                                    14-Apr
   SHA03      ALL       YES         Change feedthrough at cell H51                         H51 = SHA08 K94                                                                               14-Apr
Entity     Level                      Error                    Solution                   Date change
Form                                                                                         made
         SHA       Exit Packages note missing   A new worksheet for Exit Packages has       14-Apr
                                                been added at. This links to the FMA
                                                proforma, which must be completed on an
                                                actual numbers basis. The accounts note
                                                may be adjusted to show ranges in
                                                numbers.
Guidance / ref    Issue                                                  Solution /Notes                                                     Date
SHA06/06a Q4      Is there any guidance on the new exit package          No further guidance but the exit packages note should be            n/a
SHA guidance      disclosure requirements apart from the proforma        completed on the basis of exits during 10/11 i.e. exit costs are
                  table in the Manual and para 2.50? For example is      accounted for in full in the year of departure. This was an
                  "Exit Package" defined anywhere and what is            late addition to the 2010/11 FReM, so will be a requirement
                  included and what's not, Are all leavers ("exiters")   for future years and as such, is not specific to the
                  included in the disclosures irrespective of the        restructurings .
                  reasons for leaving or is it only cases linked to
                  NHS Restructurings etc”.
Q4 guidance all   Opening Balances for land, buildings and          For land (Freehold and leasehold), buildings and dwellings              28-Mar
bodies amended    dwellings should no longer be shown as NBV        the cost and valuation and depreciation is shown as previous
                                                                    years cost and valuation and depreciation. It is no longer the
                                                                    closing "net book value" bought forward into the cost and
                                                                    valuation open
Q4 guidance all   Should MARS payments be included as special       Payments made under the National Mutually Agreed                        28-Mar
bodies amended    payments on the losses and special payments form? Resignation Scheme (MARS). MARS payments are under a
                                                                    scheme which has been agreed with Treasury and do not
                                                                    require recording as losses and special payments. Chapter 5
                                                                    of the Manual has now been amended.

Q4 guidance all   Should there be I&E agreement at year-end?             There is no requirement to agree I& E balances at year-end.        30-Mar
bodies amended                                                           No I&E statement is required to be sent at year-end but this is
                                                                         subject to local arrangements and NHS organisations must
                                                                         refer to their SHA (as stated in para 4.53 of Ch 4 of the NHS
                                                                         Manual for
Q4 guidance all   Staff sickness note   FAQ for this has been amended to change the cell references   13-Apr
bodies amended                          under para 6 now that the fix macro has been applied. For
                                        PCTs, total days lost is recorded at PCT10 sc350, for SHAs
                                        at SHA06 sc210 and for NHS Trusts at TRU08 sc290
Q4 guidance   Running Costs             Full Running Costs Guidance has been posted to the Q4         13-Apr
PCTs and SHAs                           guidance section

								
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