2021-22 local financial returns (LFRs) - guidance notes

Annex B: List of COVID-19 Specific Grants

For LFR purposes and in line with the LASAAC 2021-22 Guidance on Accounting for COVID-19 Grants, the following grants should be treated as service income and recorded as COVID-19 Specific Grants in Row 48 of LFR 00 and the relevant additional information rows in other service-level LFRs:

• Self-Isolation Support Admin Grant
• Ventilation Grant Admin
• Childcare Sector Omicron Impact Grants Admin
• 15m for Community MH&WB Support Framework
• Additional Community Justice Funding for Structured Deferred Sentences
• Community Justice – Pandemic Recover Work

Further, any amounts from the following 2020-21 grants detailed in the LASAAC Guidance on Accounting for Coronavirus Grants that were carried forward and used in 2021-22 should also be recorded as COVID-19 Specific Grants in Row 48 of LFR 00 and the relevant additional information rows in other service-level LFRs:

• Discretionary Housing Payments
• Free School Meals and Community Food
• Vulnerable children and young people
• Additional Teachers and Support Staff (Ring-fenced)
• Digital Inclusion
• Additional Teachers 2^nd tranche
• Administration for £500 self-isolation grants
• Young Persons Guarantee
• Partnership Action for Continuous Employment (PACE)
• Community Justice
• Parental Employability Support Fund
• Administration of ELC Transitional Support Fund
• Administration of Temporary Restrictions Fund for Childcare Providers