Secondment costs/income

How are people treating the costs of their staff that are seconded?

My current employer sets up suspense accounts and nets off the cost and income. Those costs and income then never see the light of day!

Previous employers have shown both the employee cost and recovered income in both internal budget monitoring reports and annual accounts.

I can't find any definitive answer via Google! SERCOP makes no mention except in the context of Police which suggests the latter option.

I'd be really interested what you folks do please.

Also where do you put costs of external staff you second - employees or something else?

Many thanks

  • We treat as gross expenditure and any secondment income as gross income.

    This is covered to an extent by CIPFA in the Code Guidance Notes re employee remuneration disclosures. In summary if someone is employed by the authority but seconded to another organisation they remain an employee of the authority (and should be reported in the remuneration disclosures) unless a formal employer / employee relationship has been established with the other organisation.