Collection Fund Adult Social Care Precept

Hi,
This may be old news but I'm struggling to find any guidance on accounting for adult social care precept, both on collection fund and CIES (in authority's Income& Exp account).

My understanding is that it is additional element to the authority's demand, so should be reflected as a separate line in Collection Fund.
And in CIES should it not be under the adult social as departmental income, rather than central non-departmental income for the main demand?


Any help will be really appreciated.

Many thanks
Salik
Parents
  • Many thanks John. That's helpful.
    I have seen 2 different treatments, which confused me but I agree it's just another element in setting the Council Tax and should be part of the local authority demand from the collection fund.
Reply
  • Many thanks John. That's helpful.
    I have seen 2 different treatments, which confused me but I agree it's just another element in setting the Council Tax and should be part of the local authority demand from the collection fund.
Children
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