1. Training for primary School Clerks – Cheque Book Schools
SEG / WEG / PDG
Training for primary School Clerks – Cheque Book Schools
November 2012
Principal Accountant – Christine Griffiths
CB Support – Lisa Carp & Linda Palmer

2. Why do you need to monitor?
SEG / PDG & WEG are specific grants awarded to schools by the Welsh Government for a specific purpose.
Expenditure must be incurred on eligible expenditure in line with each schools’ approved costed annual plan.
Expenditure will be externally audited and any ineligible expenditure will be reclaimed by WG.
Likewise any underspend will be also be reclaimed and repaid to WG.
The grant claim will be calculated using spend against the specified expenditure codes, hence it is vital that all expenditure is correctly coded.

3. Creating cost centres and ledger codes
Expenditure Codes
Income Codes
GM01
SEG Grant
3636
SEG Lit
8005
SEG income
GM02
WEG grant
3637
SEG Num
8008
WEG income
GM03
PDG Grant
3638
PDG Lit
8010
PDG income
3639
PDG Num
3640
WEG Exp
3674
SEG CTG
3675
PDG CTG

4. Chart of Accounts Listing
To check whether the cost centres are created and linked to the correct ledger codes, you need to run a chart of accounts listing :-
Reports
General Ledger
Chart of Accounts

5. Entering the Budget on SIMS
Once the costed annual plan has been agreed the budget needs to be entered on SIMS to allow monitoring and recording of income and expenditure.
The route is :-
Focus
Budget Management
Cost Centre Allocation

6. Check budgets on grant cost centre are balanced
You need to ensure that the grant cost centre are balanced, by running an Annual Budget Listing :-
Reports
Budget Maintenance
Annual Budget Listings
Cost centre detail.
The total under Current Budget should be nil.

7. Charging payroll costs to SEG/WEG & PDG
Option 1
By coding the salaries directly to the GM cost centre if you know the members of staff.
Option 2
Undertaking a normal journal after you have entered the salary costs and t hey have balanced.
Option 3
If a member of staff is to be 100% charged you can transfer all of their salary in one journal.

8. Grant Monitoring Reports
Schools must send monthly budget monitoring reports for SEG/WEG & PDG to the Accountancy section from October.
The required route is :-
Reports
General Ledger
Transactions
Detailed Transactions
Cost Centre Transactions.