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Coding payments

How to make sure coding of expenditure is correctly recorded.

Coding Structure

Budget managers are required to ensure council payments and income are correctly coded against agreed budgets.

It is essential that the coding of expenditure is correctly recorded at source this is to ensure a Fair and True representation of ledgers/statutory accounts at any given point.

The main keys in the coding structure are as follows:

  • Cost Centre - identifies service area
  • Nominal - identifies the type of expenditure
  • Fund - identifies the funding source of expenditure
  • Project - identifies projects
  • Amount - this appear net of VAT on Budget Manager and e5

It is also important that Revenue costs are coded as such and Capital costs are classified as capital.  This is achieved through selecting the correct nominal for each type of transaction.