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General Fund Revenue Account Outturn 2017-18 Guidance notes for completing form RG: SPECIFIC AND SPECIAL REVENUE GRANTS These notes should be read in conjunction with RO General Guidance 2017-18 and CIPFA’s Service Reporting Code of Practice (SeRCOP) 2017-18.

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General Fund Revenue Account

Outturn 2017-18

Guidance notes for completing form

RG: SPECIFIC AND SPECIAL

REVENUE GRANTS

These notes should be read in conjunction with RO General Guidance 2017-18 and

CIPFA’s Service Reporting Code of Practice (SeRCOP) 2017-18.

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GENERAL GUIDANCE FOR COMPLETING FORM RG:

INCOME FROM SPECIFIC AND SPECIAL REVENUE GRANTS 2017-18

Contents:

A. Grants within Aggregate External Finance (AEF)

B. Grants outside Aggregate External Finance (AEF) C. Exclusions

Local Services Support Grant (LSSG): This should be excluded from this form. The total of LSSG should be reported as income on the Revenue Summary (RS) form on line 803. Please refer the RS guidance notes for details.

1. Lists of revenue grants within and outside AEF

The lists of revenue grants given here are not comprehensive, so space has been left in

the memorandum boxes that populate lines 698 and 798 to record and identify any other grants received.

2. Inclusions

All specific and special revenue grants taken to the General Fund Revenue Account (GFRA), Trading Account Services or DLO/DSO accounts, except those listed under “exclusions” at the end of this notes. Also include grants transferred to other accounts from the GFRA, eg. Mandatory Rent Allowances.

3 Negative entries

No negative entries are expected anywhere on the RG form. When these figures are carried over to the Revenue Summary (RS) form they are automatically converted to negative / income figures.

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SPECIFIC LINE GUIDANCE FOR COMPLETING FORM RG:

INCOME FROM SPECIFIC AND SPECIAL REVENUE GRANTS 2017-18

A. GRANTS WITHIN AEF (AGGREGATE EXTERNAL FINANCE)

Generally these are revenue grants which are paid to local authorities by individual government departments, for which the local authority has sole responsibility for decisions on how the grant is allocated. The main purpose for the provision of these grants is to deliver core local authority services.

DEPARTMENT FOR EDUCATION (DfE)

Line 102 Dedicated Schools Grant (DSG)

Grant paid under Section 14 of the Education Act 2002 to local authorities in support of Schools Budgets. The figure should agree with that entered on the local authority’s Section 251 budget statement for 2017-18. The terms and conditions of the DSG and a technical guidance document are available online here.

This figure has been pre-populated using the latest available published allocation

figures. However in any instance where this figure differs with your own please

overwrite this figure and add a comment to the memo.

Line 103 Pupil Premium Grant

The Pupil Premium is provided to help raise the attainment of disadvantaged pupils and close the gap with their peers, and to support children and young people with parents in the regular armed forces. It is available to pupils who are currently eligible for Free School Meals or have been in any of the previous 6 years, children looked after for over 6 months, children adopted from care, and service children. The rates for 2017-18 are available online here.

Line 106 Education Services Grant Transitional Grant

Non-ringfenced grant to local authorities which can be used in support of central education functions. Technical guidance is available online here.

This figure has been pre-populated using the latest available published allocation

figures. However in any instance where this figure differs with your own please

overwrite this figure and add a comment to the memo.

Line 107 Universal Infants Free School Meals

The universal infant free school meals (UIFSM) grant enables schools to provide free school meals to all pupils in reception, year 1 and year 2. Information on how the grant will be paid to local authorities for maintained schools is online here: https://www.gov.uk/guidance/universal-infant-free-school-meals-guide-for-schools-and-local-authorities

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DEPARTMENT FOR TRANSPORT (DfT)

Line 221 GLA Transport grant

Grant paid to the Greater London Authority for those purposes of Transport for London which involve only current expenditure. Grant used to finance capital expenditure should be recorded as income on the appropriate capital form.

DEPARTMENT OF HEALTH (DH)

Line 313 Public Health Grant

The public health grant is being provided to give local authorities the funding needed to discharge their new public heath responsibilities. The funds are to be used to:

improve the health of local populations

carry out health protection functions delegated from the Secretary of State

reduce health inequalities across the life course, including within hard to reach groups

ensure the provision of population healthcare advice. The grant will be made to upper-tier and unitary local authorities in England and paid in quarterly instalments. Expenditure from the grant should comply with the Conditions that have been placed on how it can be used – more details can be found at: https://www.gov.uk/government/publications/public-health-grants-to-local-authorities-2017-to-2018 The grant is recorded on line 313 in the RG form and is prepopulated with the final allocations for the year available here: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/578906/LAC_DH__2016_3_v2.pdf

Authorities in receipt of the Public Health Grant should ensure that all spend from

this ringfenced grant is accounted for.

This can be through Public Health expenditure (RO3 line 90), through Capital

Expenditure from the Revenue Account (CERA) for public health (RS line 766) and

through appropriations to the public health reserves (RS line 814).

Essentially, the sum of RO3 line 90 (column 7), RS line 766 and RS line 814 should be greater than or equal to the grant recorded in RG line 313

Line 318 Adult Social Care Implementation

Specific and special revenue grants paid for Adult Social Care Implementation. The specific funding comprises:

Deferred Payment Agreements,

Carers and Care Act Implementation grant

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DEPARTMENT FOR WORK & PENSIONS (DWP)

Line 406 Housing Benefit Subsidy Admin Grant and Council Tax Support Admin Grant

This includes grants toward the costs of administering the Housing Benefit schemes, including the additional amounts provided solely for the purpose of assisting LAs in their statutory duties to administer and process Housing Benefit claims and directly related enquiries during the economic downturn.

MINISTRY OF HOUSING, COMMUNITIES AND LOCAL GOVERNMENT (MHCLG)

Line 540 New Homes Bonus

The New Homes Bonus scheme is an incentive for local authorities and communities to increase their aspirations for housing growth. Commenced in April 2011, the New Homes Bonus match funds the additional council tax raised for new homes and empty properties brought back into use, and is to be paid for six years. Since April 2012 it has also included an additional amount for affordable homes. More details can be found at:

https://www.gov.uk/government/publications/new-homes-bonus-final-allocations-2017-to-2018

Background on the policy can be found here:

https://www.gov.uk/government/policies/increasing-the-number-of-available-homes/supporting-pages/new-homes-bonus

Line 545 The Private Finance Initiative (PFI)

Record the support given for the revenue expenditure which is incurred in meeting

payments to contractors for the capital element of new projects undertaken through the PFI.

Line 698 Other Grants within AEF

Specific Grants inside AEF - These are revenue grants which are paid to local authorities by individual government departments, for which the local authority has sole responsibility for decisions on how the grant is allocated. The main purpose for the provision of these grants is to deliver core local authority services.

Record any grant within AEF for which there is no specific line in the RG form on

Memorandum Box A including:

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DEPARTMENT FOR EDUCATION (DfE)

Line 801 Primary PE and Sport Premium

Grant paid under Section 14 of the Education Act 2002 which local authorities are required to pass on to maintained schools. The grant must be spent by schools on improving the provision of PE and sport for the benefit of pupils so that they develop healthy lifestyles. Detailed conditions of grant are available online here.

Line 802 Promote Innovation in the Delivery of Children’s Services

The Children’s Social Care Innovation Programme supports the development, testing and spreading of more effective ways of supporting children who need help from children’s social care services.

Whilst all ideas relevant to children’s social care will be welcome, the Programme has two main focus areas:

Rethinking children’s social work – improving the quality and impact of children’s social work

Rethinking support for adolescents in or on the edge of care – improving the quality and impact of services which provide a stable effective launch pad for adolescents to transition successfully into adulthood.

Funding is available to LAs, charities and anyone with ideas for improvements in children’s social care.

Line 803 KS2 Monitoring and Moderation

Since 2013 LAs have had a statutory duty to moderate Key Stage 2 teacher assessment judgements in writing in 25% of their schools. Formula funding is being provided in recognition of the new duty.

Line 804 Phonics Screening Check

Since 2012 LAs have had a statutory duty to monitor administration of the phonics screening check in 10% of their schools and to collect schools’ data for submission to DfE. Formula funding is provided in recognition that this is a new duty from 2012.

Line 805 SEND implementation grant

To fund transition costs and new burdens for LAs as a result of Bill reforms, including Personal Budgets Local Offer and Education Health and Care plans.

Line 806 Staying Put grant

Grant relates to new legal duty on local authorities to provide financial support for every young person who wants to stay with their foster parents until their 21st birthday.

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DEPARTMENT FOR TRANSPORT (DfT)

Line 807 Metropolitan Railway Passenger Services (include NEXUS Tyne and Wear

Metro) Payments to Integrated Transport Authorities to support PTE-secured rail services.

Line 808 Mersey Travel

Grant for Merseytravel PTE to cover the subsidy element of the Merseyrail Electrics rail network funding under a concession let by Merseytravel ITA. Paid in turn by the PTE to the Merseyrail Electrics concessionaire.

Line 809 Local Sustainable Transport Fund

The Department for Transport established a Local Sustainable Transport Fund to challenge local authorities outside London to bid for funding to support packages of transport interventions that support economic growth and reduce carbon emissions in their communities as well as delivering cleaner environments and improved air quality, enhanced safety and reduced congestion.

Line 810 Bus Service Operator's Grant - Local Authority Bus Subsidy Ring-Fenced

(Revenue) Grant

Line 811 Better Bus Areas

The way that government supports bus services in England is currently being reformed through the Department for Transport Bus Service Operators Grant (BSOG) system. Guidance on BSOG and Better Bus Areas can be found here: https://www.gov.uk/government/collections/bus-services-grants-and-funding

DEPARTMENT OF HEALTH (DH)

Line 812 Local Reform and Community Voices

The new Local Reform and Community Voices Grant is comprised of five funding streams:

additional funding for Deprivation of Liberty Safeguards (DOLS) in Hospitals;

additional local Health watch funding;

funding for the transfer of Independent Complaints Advocacy Service (ICAS) to local authorities;

funding for the transfer of Independent Mental Health Advocacy (IMHA) to local authorities; and

funding for the veterans Guaranteed Income Payments (GIPs) social care charges exemption.

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DEPARTMENT FOR WORK & PENSIONS (DWP)

Line 813 Housing Benefit Reform Transitional Funding

This is an additional grant to allow local authorities to proactively support people during the transition period of Housing Benefit reforms.

Line 814 Social Fund administrative funding

A grant towards the cost of administering the localised Social Fund programme funding.

Line 815 Right to Control Trailblazers

The Right to Control is a new legal right for disabled people. It gives disabled people more choice and control over the support they need to go about their daily lives. Disabled adults living in seven test areas will be able to combine the support they receive from six different sources and decide how best to spend the funding to meet their needs. Seven local authority areas are testing the Right to Control are:

Essex County Council

Leicester City Council

London Borough of Barnet

London Borough of Newham

Surrey County Council (two parts only: Epsom and Ewell Borough Council and Reigate and Banstead Borough Council)

Barnsley Metropolitan Borough Council and Sheffield City Council

Greater Manchester (including Manchester City Council, Oldham Council, Bury Council, Stockport Metropolitan Borough Council and Trafford Council)

MINISTRY OF HOUSING, COMMUNITIES AND LOCAL GOVERNMENT (MHCLG)

Line 816 Neighbourhood Planning Front Runners

The purpose of the grant is to provide assistance to local planning authorities to engage with a process of neighbourhood-level planning and to support the delivery of new neighbourhood development plans – these are a central element of the Government’s Big Society programme. The grant is needed to cover the new burdens placed upon local planning authorities by the Localism Act.

Line 817 Greater London Authority Settlement

The settlement for the Greater London Authority is to reflect its new housing and regeneration responsibilities from April 2012. These new responsibilities, as a result of the London reforms in the Localism Act 2011, represent a major decentralisation of power away from Whitehall to London government, enabling the capital to manage their own affairs. The London reforms will:

devolve the activities of the Homes and Communities Agency in London to the Authority;

abolish the London Development Agency and fold in its activities to the Authority; and

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Enable the Mayor of London to establish a Mayoral Development Corporation to oversee the long term development of the Olympic Park and surrounding area.

Line 818 Preventing Repossessions Fund

The Preventing Repossession Fund, which is being allocated to every local housing authority in England, enables them to offer struggling homeowners small interest-free loans of less than £5,000 or grants to help ease debt pressures and give them the breathing space to get back top of their finances.

Line 819 Court Desk Revenue Grant

The funding will be distributed to 51 local authorities to commission a Court Desk scheme at their county court where one is not already provided independently or via the Legal Services Commission.

Line 820 Transition to capped costs

Line 821 Deferred Payments

Line 822 Rural Services Delivery Grant

The Rural Services Delivery grant recognises that there may be additional costs associated with local service delivery in rural areas.

Line 823 Troubled Families grants

Various grants paid through troubled families including dedicated Troubled Families Co-ordinators, and a mix of upfront fees to attach troubled families and result payments.

Line 824 Coastal Communities Fund

A grant going to projects which create jobs and bring new business opportunities to coastal communities.

Line 825 New Homes Bonus: Returned Funding

This is funding that was originally held back from the Local Government Finance Settlement to fund the New Homes Bonus. As outlined in the summer 2012 Business Rates Retention: Technical Consultation any funding that was not used for this purpose has been returned to local authorities pro-rata to their 2013-14 start-up funding allocation.

Line 826 Fire Revenue Grant

Funding provided to Fire and Rescue Authorities to cover additional costs associated with enhancing national resilience such as New Dimension and FireLink.

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Line 827 Council Tax Support Admin Subsidy

A subsidy to account for additional and unavoidable administrative costs to local authorities, for local Council Tax Support schemes.

Line 828 Transition Grant

A transitional grant will be available to provide substantial additional funding to ease the pace of central government funding reductions during the most difficult first two years of the local government finance settlement or 2017-18 this grant will be worth £150 million in 2017-18.

Line 829 Weekly Collection Support Scheme

The Weekly Collection Support Scheme is a challenge fund available to support local authorities in delivering better weekly collections of household waste and recycling.

Line 830 Digital Partners Programme

A grant to London Borough of Camden to support the Digital Partners Programme. The purpose of the programme is to support effective online services for citizens through GOV.UK, to provide local authorities and other partners with daily updates of central government news and information and to encourage and support local authorities to adopt and implement the digital by default strategy.

Line 831 Innovation Challenge Award

The Grant is made-up of two elements. The first (likely funding £2.3m) is a ‘reward’ element for the 7 authorities who are eligible to bid for the Efficiency Support Grant who demonstrate rapid progress on their efficiency plans.

The second element (a total of £6.9m) is a fund available to all councils who can bid for funds on the basis that they are on the right track to sharing management functions.

Line 832 Community Right to Challenge

New Burdens payments towards funding the administration required to implement the Community Right to Challenge provisions in the Localism Act 2011.

Line 833 Community Right to Bid

New Burdens payments towards funding the administration required to implement the Assets of Community Value (Community Right to Bid) provisions in the Localism Act 2011.

Line 834 Local Authority Social Housing Fraud

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DEPARTMENT FOR ENVIRONMENT, FOOD & RURAL AFFAIRS (DEFRA)

Line 835 Commons Pioneer Authorities

The grant is to pay for the processing costs of the estimated number of public interest-type applications to be received by the authority. Public interest applications are free to applicants.

Line 836 National Parks & Broads

Grant paid to National Park Authorities and the Broads Authority.

Line 837 Commons Registration Authorities

The grant is to pay for the processing costs of the estimated number of public interest-type applications to be received by the authority and other implementation costs which are not recoverable by fees. Public interest applications are free to applicants.

Line 838 Bathing Water Regulations 2013

The Bathing Water Regulations 2013 grant is paid to 75 local authorities plus 8 town or parish councils that are responsible for bathing waters; the amounts paid depend on how many bathing waters there are in their area.

HOME OFFICE (HO)

Line 839 Asylum Seekers

The Unaccompanied Asylum Seeking Children (UASC) Grant sets out the conditions under which local authorities may claim reimbursement of the costs they incur in supporting and caring for UASC up to £95 per night for an under 16 and £71 for a 16/17 year old. A UASC is defined as an individual, who is under 18, has applied for asylum in his/her own right, is separated from both parents and is not being cared for by an adult who by law or custom has responsibility to do so.

The UASC Leaving Care Costs Grant is intended to assist local authorities to meet the costs of supporting young people (over 18) who were unaccompanied asylum seeking children (UASC) and who are now “former relevant children” within the meaning of section 23C(1) of the Children Act 1989. It is in addition to other sources of support that may be available to young people aged 18 or over and is a contribution to Local Authority costs. It will not generally affect individuals’ entitlements to other assistance.

Line 840 Counter Terrorism

A grant to ensure that the police have the necessary resources to respond to the changing demands posed by the terrorist threat.

Line 841 Police Transformation Fund

Grants awarded to Police & Crime Commissioners to incentivise collaboration, support improved police ICT and digital working and enable investment in other innovative

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delivery approaches with the potential to improve policing and deliver further efficiency in the future.

PUBLIC HEALTH ENGLAND (PHE)

Line 842 Health Premium Incentive Scheme (HPIS)

Select local authorities qualified for the Health Premium Incentive Scheme (HPIS) payment. Those who received their payments should record this here and any of the HPIS receipt spent during the year should be reported as usual in the appropriate category on the RO3 form. If this money was not spent in the financial year, the HPIS payment received (which is ring-fenced) should be included in Line 814 of the RS: Revenue Outturn Summary – “Appropriations to / from public health financial reserves”.

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B. GRANTS OUTSIDE AEF

Generally these are revenue grants, which are paid to local authorities by individual government departments. However, the local authority usually only acts as the ‘middle person’, as the grants are passed over to a third party who administers the service. The local authority does not normally have any control over the service for which the grant was intended for. This responsibility rests solely with the third party that receives the grant.

EDUCATION AND SKILLS FUNDING AGENCY (ESFA)

Line 715 Adult and Community Learning from Education and Skills Funding Agency

Grants made by the Education and Skills Funding Agency (previously Skills Funding Agency) for Adult Safeguarded Learning (Neighbourhood Learning in Deprived Communities, Personal and Community Development Learning, Wider Family Learning and Family Literacy, Language & Numeracy) and Formal First Step provision.

DEPARTMENT FOR EDUCATION (DfE)

Line 716 Sixth Form Funding from the Education and Skills Funding Agency (ESFA)

Grants made by the EFA to fund places for 16-18 year olds in maintained school sixth forms. See latest guidance here:

https://www.gov.uk/government/publications/advice-funding-regulations-for-post-16-provision

DEPARTMENT FOR WORK & PENSIONS (DWP)

Line 745 Mandatory Rent Allowances: subsidy

Record the subsidies received towards the cost of those tenants living in private rented accommodation who qualify for a rent allowance covering the whole or part of their rent (depending on their financial circumstances).

Line 746 Mandatory Rent Rebates outside HRA: subsidy

Record the Subsidies received towards the cost of Rent Rebates paid for accommodation which is not covered by part VI of the Local Government and Housing Act 1989. This will include (amongst others) such accommodation as used for homeless people in board and lodging, accommodation held on a licence agreement by an authority, accommodation held on a lease of no more than 10 years, and local authority owned hostels and caravan sites.

Line 747 Rent Rebates Granted to HRA Tenants: subsidy

Record the subsidies received towards the cost of those tenants living in HRA accommodation who qualify for a rent rebates covering the whole or part of their rent (depending on their financial circumstances).

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Line 798 Other grants outside AEF

Specific Grants outside AEF - These are revenue grants, which are paid to local authorities by individual government departments. However, the local authority usually only acts as the ‘middle person’, as the grants are passed over to a third party who administers the service. The local authority does not normally have any control over the service for which the grant was intended for. This responsibility rests solely with the third party that receives the grant.

Record any grants outside AEF for which there is no specific line on the RG form in

Memorandum Box B including:

DEPARTMENT FOR EDUCATION (DfE)

Line 901 The 16 to 19 Bursary Fund

The 16 to 19 Bursary Fund provides targeted financial support for young people aged 16 to 19 to ensure they can continue to participate. The majority of the fund is allocated to institutions for them to distribute according to need. A small proportion of the fund is paid to local authorities for them to distribute set amounts to local maintained schools; in line with EFA arrangements for all school sixth form funding. Local authorities may also have their own 16 to 19 Bursary allocation; if they are engaged, for example, in mainstream delivery on behalf of the Education Funding Agency; or European Social Fund delivery on behalf of the Skills Funding Agency. Local authorities may also be given a small pot of 16 to 19 Bursary Funding that they can distribute to any 16-19 maintained special schools that are not in receipt of EFA funding and therefore have no other access to the 16-19 Bursary Fund.

DEPARTMENT FOR WORK & PENSIONS (DWP)

Line 902 Discretionary Housing Payments (DHPs)

Record the amount of the Government contribution towards Discretionary Housing Payments that has been spent.

MINISTRY OF HOUSING, COMMUNITIES AND LOCAL GOVERNMENT (MHCLG)

Line 903 Housing Acts/ Urban Developments - contributions towards cost of loan

charges

Contributions towards the cost of loan charges incurred by local authorities in respect of -

- grants they have made under the Home Improvement Grant system; - costs of environmental works in General Improvement Areas and in Housing

Action Areas (including enveloping schemes); - costs of giving mandatory assistance to eligible private owners of designated

defective dwellings sold by the public sector; - costs relating to the conversion or improvement of their non-HRA dwellings; - losses incurred in the exercise of their slum clearance functions. Most of these

grants were commuted on 1 October 1992.

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Line 904 Local Enterprise Partnerships Core Funding

A grant for Local Enterprise Partnerships (LEPs) to drive forward their growth priorities, allow them to do long term resource planning and strengthen support and autonomy of the business led boards. This is paid through non-ringfenced section 31 grant to the designated local authorities acting as the accountable body.

DEPARTMENT FOR ENVIRONMENT, FOOD & RURAL AFFAIRS (DEFRA)

Line 905 Areas of Outstanding Natural Beauty (AONB)

The grant is to support local authorities in delivering their duties as set out in the Countryside and Rights of Way Act 2000 in respect of England’s 34 Areas of Outstanding Natural Beauty (AONBs).

It is paid to 32 ‘host’ authorities who collect it on behalf of all the local authorities with an interest in a particular AONB (around a total of 130 local authorities in all).

DEPARTMENT FOR BUSINESS INNOVATION AND SKILLS (BIS)

Line 906 Further Education funding from Skills Funding Agency - other 19+ funding Grants made by the Skills Funding Agency for Adult Skills provision (classroom and work based provision including apprenticeships) and associated additional learning support and learner support.

Line 907 Higher Education Funding Council for England (HEFCE) Payments

Payments made by the Higher Education Funding Council for England to local authorities, for staff related (Crombie payments) and other inherited liabilities of higher education institutions formerly under LEA control.

Line 908 Regional Growth Fund (Revenue)

EUROPEAN COMMUNITY

Line 909 European Community grants

Record the total amount for all EC grants issued.

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C. Exclusions Council Tax Freeze Compensation – Exclude: The “Council Tax Freeze Compensation Part

1” and “Council Tax Freeze Compensation Part 2” should not be included on RG line 826 as these are now incorporated within the Settlement Funding Assessment.

Council tax support is funded through Formula Funding.

Work Choice – This should be reported as income on the RS form on appropriate service line.

Local Services Support Grant (LSSG): This should be reported as income on the RS form on line 803. Please refer the RS guidance notes for details.

LFEPA Civil Contingencies is now funded through Formula Funding.

Concessionary Fares grant is now funded through Formula Funding.

General GLA grant: is now funded through Formula Funding.

Learning Disability and Health Reform Grant is now funded through Formula Funding.

Better Care Fund (BCF): The NHS Funding transferred through the Better Care Fund (BCF) which is a single pooled budget to support health and social care services is not a grant income

but an income to be netted off the appropriate service line on the RO form. Details on the Better Care Fund (BCF) can found at:

http://www.england.nhs.uk/ourwork/part-rel/transformation-fund/bcf-plan/

Lottery Funding: is not a grant; it should be netted off expenditure recorded on appropriate RO

form line.

Magistrates' Courts: are now the responsibilities of Her Majesty's Courts Service (HMCS).

NDR allowance: is not a grant; it should be netted off expenditure recorded on RO6 form line

426, "Non-domestic rates collection”.

Police Principal Formula grant: recorded on RS form line 856.

Training Support Programme: now funded through Formula Grant.

Regional Development Agencies: grants to local authorities are capital rather than revenue grants.

Landfill Allowance Trading Scheme is not a grant. Income and expenditure in relation to

landfill allowance to be recorded on RO5 form Line 282.

Firefighters’ pension top up grant should not be included in the RO forms as it is paid to the Firefighters’ Pension Fund.

Police pension top-up grant should not be included in the RG form. The payment by Secretary of State should be shown as income in the total police services line 100 on the RO6 form. The transfer into the Police Pension Fund should be shown as expenditure in the same total police services line. Where the payment goes the other way the flows are in reverse i.e. the payment to the Secretary of State is expenditure and the transfer from the Police Pension Fund is income. The net effect in the total police services line on the RO form would be nil.

National International and Capital City Grant is a single payment to the Greater London Authority on behalf of the Mayor’s Office for Policing and Crime which is included in the Police

Core Settlement which is included on the RS line 856.

Homelessness prevention is funded through Formula Funding RS line 851.

Local Welfare Provision Grant: now funded through Formula Funding RS line 851.

Efficiency Support Funding: now funded through Formula Funding RS line 851.