In addition to VAT support Northumberland ALC has an agreement with The Parkinson Partnership to provide specialist on-line financial training via Zoom. Available courses for 2025 are:
YEAR END AND AUDIT FOR COUNCILS OVER £25,000
Thursday 13th February 2025 10am - 11:30am
Tuesday 25th February 2025 10am - 11.30am
Tuesday 11th March 2025 10am - 11:30am
Thursday 20th March 2025 10am - 11:30am
Cost £30
For officers who want to understand how to prepare their council’s Annual Governance & Accountability Return and comply with the requirements of the audit process.
This session does NOT cover exemption from audit or the Transparency Code for smaller Authorities. We have alternative sessions for councils under £25,000 that need those topics.
This session introduces the Annual Return and the stages of the audit process, enabling you to complete all the relevant steps correctly.
Topics include:
• Closing the accounts
• Assets and borrowing
• Internal audit
• Reviewing internal control
• The Annual Return
• Electors rights
• Publication requirements
YEAR END AND TRANSPARENCY FOR COUNCILS UNDER £25,000
Thursday 6th March 2025 - 10am - 11.30am
Tuesday 18th March 2024 10am - 11:30am
Cost £30
For officers who want to understand how to prepare and publish their council’s Annual Governance & Accountability Return on a receipts and payments basis, complying with the Accounts & Audit Regulations and the Transparency Code for Smaller authorities.
This session introduces the Annual Return and the stages of the audit process, enabling you to complete all the relevant steps correctly. It includes additional information on exemption from audit and transparency, only applicable to councils with annual receipts and payments of less than £25,000.
There are similar, alternative sessions for Councils over £25,000 (no mention of audit & transparency).
You do not need to attend more than one of these, as the content is similar.
Topics include:
• Closing the accounts
• Exemption from external audit
• Internal audit
• Reviewing internal control
• The Annual Return
• Electors rights
• Transparency and publication requirements
ROLE OF INTERNAL AUDIT
Wednesday 15th January 2025 10am - 11:30am
Wednesday 5th March 2025 10am - 11:30am
Cost £30
For councillors and officers that want to understand the role of the internal auditor and how to appoint one. (Please note, this is NOT a training session for people who want to undertake internal audits)
This session explains the role of the internal auditor in providing assurance to the council that it has sound financial controls.
Topics include:
• legislation and guidance
• Roles and responsibilities
• Risk management
• Internal controls
• how the council appoints an internal auditor
• Scope of internal audit
• Reviewing internal control
• Internal audit reports
PROCUREMENT ACT 2023
Thursday 27th February 2025 10am - 11:30am
Tuesday 22nd April 2025 10am - 11:30am
Thursday 12th June 2025 10am - 11:30am
Cost £30
For anyone involved in procuring goods and services, preparing tenders or entering into contracts on behalf of local councils.
This session is an introduction to the basics of procurement for local councils – inviting quotes, producing specifications and tender documentation, achieving competition and value for money, managing contracts.
Topics include:
• Procurement thresholds
• Basic terminology and steps involved in procurement
• Estimates, quotes and tenders
• Specifications
• Quality and value for money
• Advertising, including Contracts Finder
FINANCE FOR COUNCILLORS
Thursday 23rd January 2025 10am - 11:30am
Thursday 30th January 2025 6:30 - 8:00pm
Tuesday 4th March 2025 10am - 11:30am
Thursday 24th April 2025 10am - 11:30am
Tuesday 3rd June 2025 10am - 11:30am
Thursday 10th July 2025 10am - 11:30am
Cost £30
This session is for councillors only and is designed to give them a greater understanding of their duties with regard to the council’s finances.
Topics include:
• Roles and responsibilities
• setting a budget and precept
• Financial control
• The Annual Governance & Accountability Return
• Internal and external audit
• How VAT applies to local councils
INTERNAL CONTROLS
Wednesday 22nd January 2025 10am - 11:30am
Wednesday 19th February 2025 10am - 11:30am
Wednesday 2nd April 2025 10am - 11:30am
Wednesday 28th May 2025 10am - 11:30am
Cost £30
This session give councillors and clerks an understanding of the need for internal controls and how they work, with practical examples and case studies.
Topics include:
• Roles and responsibilities
• Financial risks
• Purpose of internal controls
• Case studies
• Examples of controls
• Review of internal controls
VAT FOR VAT REGISTERED COUNCILS
Tuesday 11th February 2025 10am - 11:30am
Thursday 1st May 2025 - 10am - 11:30am
Tuesday 24th June 2025 10am- 11:30am
Cost £30
For clerks, finance staff and councillors from councils that are VAT registered, who wish to develop their knowledge (VAT registered councils have a 9-digit registration number, submit quarterly VAT returns online and charge VAT on taxable sales. If your council submits a VAT126 claim, it is not VAT registered).
This session explains when and how VAT registered local councils charge VAT, when they can reclaim it and when they can't. Essential for any council contemplating major building projects.
Topics include:
• how VAT law applies to local councils
• where to find the law and guidance
• business and non-business activities
• understanding whether sales are taxable or exempt from VAT
• when to charge VAT
• VAT rates
• when VAT can be reclaimed
• VAT returns
• Partial exemption
• Non-business activities
• Reclaiming VAT when using grants and donations
VAT PARTIAL EXCEMPTION
Thursday 18th January 10am - 11:30am
Tuesday 27th February 10am - 11:30am
Thursday 21st March 10am - 11:30am
Cost £30
For clerks, finance staff and councillors from councils that lease or hire out land and buildings (such as village halls, community centres, meeting rooms or markets), who need to understand when their council is at risk of not being able to reclaim VAT. Essential for any council contemplating major building projects, or incurring significant expenditure on running these facilities.
This session is for those who already understand the rules of VAT (possibly from having attended one of our VAT sessions) and need to work out whether their council can reclaim VAT in relation to its use of land.
This session is unlikely to be of benefit for councils spending less than £50,000 a year, or for anyone that doesn't already understand the difference between business and non-business activities or between taxable and exempt supplies.
Topics include:
• law and guidance
• non-business, taxable and exempt uses of land
• Apportionment of costs
• Partial exemption calculations
• Occasional breaches
• Option to tax
• Capital Goods Scheme adjustments
INTRODUCTION TO VAT
Thursday 16th June 2025 10am - 11:30am
Tuesday 18th February 2025 10am - 11:30am
Thursday 27th March 2025 10am - 11:30am
Tuesday 29th April 2025 10am - 11:30am
Thursday 5th June 2025 10am - 11:30am
Tuesday 15th July 2025 10am - 11:30am
Cost £30
This session is for clerks, finance staff and councillors. It explains how VAT rules affects local councils, focussing on those that are not VAT registered, but reclaim VAT using Form VAT126.
Essential for any council contemplating major building projects.
Alternative sessions are available in our programme for councils that are registered for VAT and submit VAT returns directly from their accounting software.
Topics include:
• how VAT law applies to local councils
• where to find the law and guidance
• what are business and non-business activities
• understanding whether sales are taxable or exempt from VAT
• when a council must register for VAT
• when VAT can be reclaimed
• partial exemption
• reclaiming VAT when using grants and donations
INCOME AND EXPENDITURE ACCOUNT (FOR LARGER COUNCILS)
Tuesday 25th March 2025 10am - 11:30am
Cost £30
For officers who want to understand how to prepare their council’s Annual Governance & Accountability Return on an income and expenditure basis (mandatory for councils regularly spending over £200,000) and comply with the requirements of the audit process.
This session explains how to convert receipts & payments accounts to income & expenditure accounts, how this affects the Annual Return and the timing of year-end activities and the audit process, enabling you to complete all the relevant steps correctly.
Topics include:
• Closing the accounts
• Debtors and creditors
• Assets and borrowing
• Internal audit
• Reviewing internal control
• The Annual Return
• Electors rights
• Publication requirements
NEW CLERKS FINANCE (plus a second course FREE after you attend this course)
Wednesday 26th March 2025 2025 10am - 11:30am
Thursday 8th May 2025 10am - 11:30am
Tuesday 17th June 2025 10am - 11:30am
Thursday 17th July 2025 10am - 11:30am
COST £30
This introductory session is for inexperienced clerks in their first few months and is designed to give them an overview of a council's year, along with a basic understanding of the RFO's role.
If you have 9 month's experience or more, this session is unlikely to cover anything you don't already know. Please leave this session for very new clerks and book yourself onto the more detailed sessions on budgeting, Internal Control, Year-end and VAT instead.
Topics include:
• Roles and responsibilities
• Setting a budget and precept
• Internal control
• The Annual Governance & Accountability Return
• Internal and external audit
For more information and/or to make a booking please email Graeme:
info@northumberlandalc.uk