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

Guidance notes to support local authorities in completing the 2021-22 LFR.


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 2nd 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

Contact

Email: lgfstats@gov.scot

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