This consultation closed on 12 August 2004.
This paper sets out for consultation the proposed approach to be taken in relation to the transfer to DCA of property, rights and liabilities which exist in connection with or are attributable to Magistrates' Courts Committees (MCCs). [The term "DCA" is used in this document to mean the Lord Chancellor as well as the Department itself or its Secretary of State, as may be appropriate to context. References in this document to transfer or grant to, or other exercise of property transfer powers in favour of, the DCA mean transfer or grant to, or exercise in favour of the DCA or another Minister of the Crown (see para. 1 of Schedule 2 to the Act)]. This is subject to the abolition of MCCs under Section 6 of the Courts Act 2003 (the Act) and the transfer to the Lord Chancellor of MCC property, rights and liabilities, and property, rights and liabilities held by public authorities which fall within the definition in Schedule 2 of the Act.
The consultation paper contains general proposals for completing the transfer of contracts for the supply of goods and services including IT, and transfers of rights and liabilities that arise in the areas of Finance and Human Resources. However, the transfer of property relating to estates and estates related contracts such as PFI contracts, falls outside the scope of this consultation paper. These areas have been the subject of a separate consultation paper issued on 19 May 04 and entitled "The Courts Act 2003, Section 6 & Schedule 2 - Unified Courts Administration Programme - The transfer etc. of Property, Rights and Liabilities of the Magistrates' Courts Estate"
The consultation is aimed specifically at the distinct groups of people who will be affected by the transfer of MCC property, rights and liabilities and property etc attributable to magistrates' courts, as provided in Schedule 2, Part 1 of the Act. Informal discussions have identified specific persons who will be affected and the relevant groups are listed in the paragraph below. The proposals put forward in the consultation will not affect the wider public. Therefore, although in the main, this consultation follows the Code of Practice on Consultation issued by the Cabinet Office, Christopher Leslie, Minister for DCA, has agreed that the consultation should be a limited, rather than a full public consultation.
Copies of the consultation paper are being sent to:
However, this list is not meant to be exhaustive or exclusive and responses are welcomed from anyone with an interest in or views on the subject covered by this paper.
Please send your response by 12 August 2004 to:
Hayley Peers
Department for Constitutional Affairs
Core Design Team, UA Programme
5th Floor
Steel House
11 Tothill Street
London SW1H 9LJ
Tel: 020 7210 0050
Fax: 020 7210 0007
Email
Further paper copies of this consultation paper can be obtained from the address above.
We would appreciate receiving responses by email if possible.
The Department may wish to publish responses to this consultation document in due course. Please ensure your response is marked clearly if you wish your response or name to be kept confidential.
If you are replying by e-mail, your consent overrides any confidentiality disclaimer that is generated by your organisation's IT system, unless you specifically include a request to the contrary in the main text of your submission to us.
Confidential responses will be included in any statistical summary of numbers of comments received and view expressed.
Representative groups are asked to give a summary of the people and organisations they represent when they respond.
A paper summarising the responses to this consultation will be published in four months time. The response paper will be available on this website.
If you have any complaints or comments about the consultation process rather than about the topic covered by this paper, you should contact the Department for Constitutional Affairs consultation co-ordinator, Laurence Fiddler, on 020 7210 2622 or Email.
Alternatively, you may wish to write to the address below:
Laurence Fiddler
Consultation Co-ordinator
Department for Constitutional Affairs
5th Floor Selborne House
54-60 Victoria Street
London SW1E 6QW
If your complaints or comments refer to the topic covered by this paper rather than the consultation process, please direct them to the contact given under the How to respond section of this paper.
The six consultation criteria are as follows:
A Review of the Criminal Courts of England and Wales by Lord Justice Auld was published in October 2001. It recommended that a single centrally funded agency, as part of the then Lord Chancellor's Department, should replace both the Court Service and the Magistrates' Courts Committees (MCCs).
The Courts Act 2003 (the Act) (Annex A) will implement the above recommendation on 'the Appointed Day' currently proposed to be 1 April 2005. Amongst other things, the Courts Act 2003 provides for the abolition of MCCs, and it gives DCA power [The power is actually given to the Lord Chancellor who may exercise it as the Secretary of State for Constitutional Affairs by virtue of the recent Transfer of Functions Order.] to make a property transfer scheme or schemes for the transfer to DCA of property, rights and liabilities which exist in connection with or are attributable to MCCs immediately before the Appointed Day.
This consultation paper contains general proposals for completing the transfer of contracts for the supply of goods and services including IT, and transfers of rights and liabilities that arise in the areas of Finance and Human Resources from MCCs to DCA. However, the transfer of property relating to estates and estates related contracts such as PFI contracts, falls outside its scope and has been the subject of a separate consultation paper.
The objective of this paper is to seek views on the general approaches to property transfer as outlined, to identify any practical problems with implementing the proposals, and to establish whether any issues have been overlooked. Responses will be considered from relevant authorities, representative bodies and other interested parties as appropriate.
At present there are separate arrangements for providing and managing different layers of courts within England and Wales. The Court Service, an Executive Agency of the DCA, is responsible for the operation of the Supreme Court, County courts and tribunals that are part of the DCA. The magistrates' courts are not currently a Court Service responsibility and are managed by 42 separate Magistrates' Courts Committees (MCC).
A Review of the Criminal Courts of England and Wales by Lord Justice Auld was published in October 2001. It recommended that a single centrally funded agency, as part of DCA, should replace both the Court Service and the MCCs and become responsible for the administration of all the civil and criminal courts, including the magistrates' courts.
In the White Paper 'Justice for All', the Government accepted the recommendation for a single courts organisation. The Courts Act 2003 ("the Act") will implement this recommendation and received Royal Assent on 20th November 2003. The Act abolishes all Magistrates' Courts Committees, (including GLMCA) with effect from 1 April 05, and the responsibility for provision of an effective and efficient system supporting the business within these courts will pass to the Lord Chancellor.
Under the existing arrangements, MCCs enter into contracts with other parties for the supply of goods and services. In addition, MCCs have close ties with their local authorities who have a duty to provide goods and services as required by the magistrates' courts under section 55 of the Justice of the Peace Act 1997 (JPA). Many of these arrangements are covered by informal agreements rather than formal written contracts.
The aim is to ensure that the changes envisaged under the Courts Act should have as little impact as possible upon the public, and upon daily work within the courts. Therefore, it is important that rights and liabilities arising under current contracts entered into by or on behalf of the MCCs are transferred, where appropriate, to the Lord Chancellor, by 1 April 05. Moreover, as section 55 of the JPA will be repealed on the commencement of the Courts Act, arrangements must be in place to ensure that goods and services continue to be supplied by local authorities where appropriate.
The Act makes provision for this via a property transfer scheme(s) (PTS). A PTS will transfer or create any relevant interests and rights and vest them in the appropriate Minister. Section 6(3) and Schedule 2 of the Act gives DCA the power to make a PTS for the transfer to the DCA or another Minister of the Crown of certain property, rights and/or liabilities to which magistrates' courts committees and certain other persons are entitled or subject immediately before the Appointed Day specified by it (the "Appointed Day")
Until the relevant Sections of the Act come into force and a day is appointed under it for transfer of existing contracts and associated rights and liabilities, the duty to provide such services outside London continues to rest with relevant local authorities and in Greater London with the GLMCA.
The property transfer powers in the Act are set out in section 6 and Schedule 2 to which reference should be made in all cases. Extracts appear as Annex A to this paper. This section of the consultation paper notes some of the principal features both for reference and to help put the balance of the paper in context.
"Qualifying Property" is a term used in this consultation paper and is not a statutory one. It describes the property, rights or liabilities for whose transfer the Act provides that DCA may make a scheme or schemes, defined in Schedule 2 (para 1) as any property rights or liabilities:
in each case immediately before the Appointed Day which is expected to be 1 April 05.
There is also power for a Property Transfer Scheme:
DCA has power to certify (para 1(3)) that particular property, rights or liabilities are Qualifying Property of a Transferor Authority, and (para 7) that any property, rights or liabilities have, or have not, transferred under or in accordance with a PTS.
In this consultation paper the term Transferor Authority/ies, which is not a statutory one, describes authorities whose property can be made the subject of a PTS. These are MCCs and certain other authorities which the Act (para 1(2) of Schedule 2) defines as follows:-
This consultation paper is part of DCA's consideration of the general approach to property transfer, which a PTS will adopt. DCA will consider any responses from relevant authorities, representative bodies, and other interested parties as appropriate. DCA is currently in contact with all MCCs to discuss the impact of the Courts Act upon existing contracts and will continue to encourage this dialogue.
This paper will not consult on the principles behind the future abolition of MCCs and transfer of property to the DCA, which is already policy cleared and enabled by the Courts Act 2003, on which there was previous widespread consultation.
DCA's aim, so far as practicable, is to encourage MCCs to maintain an open dialogue with those who currently supply goods and services so that any practical implications are highlighted at an early stage. Therefore, it is likely that further information will emerge and need to be considered, so the general approach to transfer is likely to continue to evolve.
The approaches described in this consultation paper do not therefore aim to be comprehensive or conclusive; they are likely to continue to develop and change, whether in response to consultation or otherwise.
For the purposes of this section the following definitions apply:
NB This section excludes the transfer of property relating to estates and the transfer of estates related contracts such as PFI contracts. Transfer of these areas is covered within a separate consultation paper. The transfer of non-pay benefits is covered in section 6.7 and finance systems; banking and payroll are considered in section 6.11.
Under the Justices of the Peace Act 1997 the 'paying authority' or authorities, i.e. the local authorities which are responsible for the area covered by a MCC, must provide all the goods and services proper for the performance of the functions of the magistrates, the magistrates' courts committee and the justices' clerks for any part of the committee's area.
However, the paying authority is not required to provide goods/services where the MCC has given notification that it intends to obtain those goods/services elsewhere. It is the MCC's responsibility, following consultation with the paying authority or authorities, to determine (from time to time), the goods and services which are to be provided by the paying authority.
The only exception to the arrangement described above, is the Greater London Magistrates' Courts Authority (GLMCA) which has responsibility for the provision of goods and services necessary to carry out its own functions and those of the magistrates, magistrates courts committee and justices' clerks for Greater London.
As a result of the arrangements under JPA, many MCCs are dependent on local authorities for the provision of a range of goods/services. Some services are provided directly by Local Authority employees, while other services and/or goods may be provided through Local Authority contractors.
The form of agreement for the provision of such goods/services may vary e.g.
The Courts Act 2003 (s 6(4)) will repeal the Justices of the Peace Act 1997 and abolish magistrates' courts committees (s 6(1)). Thus, on 1 April 05, there will no longer be any duty upon local authorities to provide goods or services to MCCs, with the exception of any residual duties relating to the previous statutory obligation. The funding of local authorities for provision of such goods/services will also cease.
Goods/services Provided by Local Authority
Where goods/services are currently provided to an MCC by a Local Authority, whether directly by Local Authority employees or indirectly through a Local Authority contractor, the MCC/DCA will liaise with the Local Authority, and its third party supplier where appropriate, to discuss/agree the following:
The parties will need to confirm what has been agreed, in writing, and in advance of 1 April 05.
Goods/Services Provided by Other Suppliers
Where an MCC contracts directly with a third party other than a Local Authority, such Sourcing Arrangements will simply transfer to DCA. Such transfer will be subject to the general principles set out below.
The following principles shall apply to the transfer of all Sourcing Arrangements under the PTS:
Unless otherwise specified, the extension and/or amendment of Sourcing Arrangements shall be agreed on an individual basis and shall not be effected through the PTS.
Sourcing Arrangements shall thus transfer "as is" under the PTS, save that:
All other terms and conditions will remain unchanged by the transfer, including but not limited to scope, duration and charges.
The PTS shall cover all current MCC rights and obligations as at 31 March 05, even if the actual Sourcing Arrangements to which such rights and obligations relate have expired or been terminated prior to that date.
The "policy proposed" is subject to the principles above and to any extension/amendment of existing Sourcing Arrangements prior to 1 April 05.
| Area of property | Category | Policy proposed |
|---|---|---|
| Sourcing Arrangement | Sourcing Arrangement between MCC and third party, for the provision of goods and/or services, where scope of Sourcing Arrangement is limited to MCC | Transfer of Sourcing Arrangement to DCA |
| Sourcing Arrangement | Sourcing Arrangement between MCC and supplier that is subject to
the terms and conditions of a framework contract awarded by third
party For example: MCC Contracts under the DCA "LIBRA" framework contract with Fujitsu MCC Contracts under the PITO/Home Office/DCA "VP/FPO" framework contract with Northgate Information Systems MCC Contracts under the various OGCbuying.solutions framework contracts |
Transfer of MCC Sourcing Arrangement but not of the actual framework contract |
| Sourcing Arrangement | Sourcing Arrangement with three or more parties including MCC | Transfer of MCC rights and obligations under Sourcing Arrangement to DCA |
| Associated documentation to Sourcing Arrangements in which MCC has an interest | Not only the documents that constitute the Sourcing Arrangement but also any associated documentation e.g. procurement documentation, management information provided by supplier, minutes of meetings etc. | Where such documentation is held and owned by MCC it should transfer
to DCA Where such documentation is not held and/or owned by MCC, DCA should be given the same reasonable access that MCC was entitled to |
The transfer of staff from MCC to DCA on 1 April 05 is dealt with under separate provisions within the Courts Act and falls outside the scope of this paper. This section considers areas that relate and support employment such as employees' records, HR databases, pension records and outsourced contracts.
It is proposed that all records relating to employees should be transferred from MCCs to DCA.
Where larger databases hold HR information for staff that are not transferring, it is proposed that the relevant supplier does not destroy the information and reasonable access by DCA will be sought.
Where an MCC is liable for existing claims as at 1 April 05, then the liability will transfer to DCA. Where responsibility for ongoing legal claims or liabilities is in doubt, DCA will identify who is responsible for each case prior to a determination of transfer.
| Area of property | Category | Policy proposed |
|---|---|---|
Employee records
|
Paper based records and all computerised files (e.g. sickness records) | Transfer all records from MCCs to DCA |
| Ex-employee records | Paper based and computerised records | Transfer all records from MCCs to DCA |
| HR databases | HR records held on databases | Extract data from MCC systems prior to transfer |
| Pension records | Pension record held for each member of staff by the Local Government Pension Scheme | Obtain reasonable access to records held by the different Local
Government Pension Schemes Funds (42) ( to be confirmed after meeting
with GAD and DWP) Ensure these are not destroyed in the future. |
| Pension index linking liabilities | Ex- pensioners who are paid the element related to cost of living increases by the MCCs. This is a scheme arrangement within the LGPS | Transfer across this liability to DCA |
| Gratuity scheme liabilities | Ex- pensioners paid gratuities by MCCs - unfunded by the LGPS | Transfer ongoing obligations to DCA. |
| Any ongoing claims or liabilities | Any outstanding or potential cases likely to involve a settlement. | DCA to identify whom is responsible for the case. If it is MCC's responsibility then DCA will take ownership |
| Any tribunal cases which may result in financial outlay after the transfer | Any outstanding or potential cases likely to involve a settlement. | DCA to identify whom is responsible for the case. If it is MCC's responsibility then DCA will take ownership |
| Contractors | Contractors employed to provide services to MCCs | Establish with whom the contract exists, whether, it is with Local Authority or MCC. If the contract exists with the LA then discuss with the LA if it is possible to terminate the contract or absorb within its organisation. If the contract is with the MCC and the date of expiry is beyond 1 April 05 then transfer the contract to DCA |
| Car leasing schemes | Scheme arrangements | Any arrangements will be transferred to DCA unless agreed otherwise before 1 April 05 |
| Car loan schemes | Scheme arrangements | Any arrangements will be transferred to DCA unless agreed otherwise before 1 April 05 |
| Season tickets | Scheme arrangements | Any arrangements will be transferred to DCA unless agreed otherwise before 1 April 05 |
| Private medical schemes e.g. BUPA,PPP | Scheme arrangements | Any arrangements will be transferred to DCA unless agreed otherwise before 1 April 05. Any contributions to Benenden Healthcare will continued to be supported |
| Medical Screening/employee health checks | Scheme arrangements | Any arrangements will be transferred to DCA unless agreed otherwise before 1 April 05 |
| Gym Membership and other benefits e.g. car parking | Scheme arrangements | Any arrangements will be transferred to DCA unless agreed otherwise before 1 April 05 |
| Nursery provisions | Scheme arrangements | Any arrangements will be transferred to DCA unless agreed otherwise before 1 April 05 |
Trial balances on a stand-alone basis are not routinely produced for MCCs. This is because, in accounting terms, MCCs have been treated as if they were departments of the lead local authority. Individual debit and credit balances may not be identified separately within the nominal ledger of the local authority but will be an element within a larger balance. The local authority will operate and control these overall balances on a local authority wide basis (e.g. it will have a single purchase ledger or control account for individual salary related items).
In theoretical terms, it would be possible to identify all the debit and credit balances forming part of an MCC stand-alone balance sheet as at 31 March 05 and transfer them to DCA, with DCA taking on immediate responsibility for managing all these balances. In practical terms, it would clearly be nonsense to do this for those debit and credit balances that will be "run off" by payment (for creditors) or collection (for debtors) in the months immediately following March 2005. The information enabling payment / collection of such items is held within the local authority systems.
A pragmatic approach is being used to minimise disruption and additional costs for all parties -the local authorities as well as both MCCs (pre 31 March 05) and the DCA (post 1 April 05).
The local authorities are being asked to continue their present role in relation to the MCCs in respect of their affairs up to 31 March 05:-
As all approved expenditure of the MCCs (both revenue and capital) is recovered through the grant regime, receipt of all grant moneys covering the period to 31 March 05 should enable the local authorities to defray all moneys spent, in broad terms.
Conceptually, the proposals can be explained as follows:-
Different issues affect recovery of revenue and capital items, and of other debit and credit balances.
Recovery of revenue expenditure (as defined)
The Revenue Grant Claim Form is completed on an accruals basis i.e. on the same basis as the local authority accounts. Accordingly, the local authority should receive reimbursement of its net expenses if the following are correct:-
Recovery of capital expenditure
Applications for the payment of capital grants are made on the basis of cash payments and not on an accruals basis i.e. on a different basis from the local authority accounts. Accordingly, the local authority will not receive reimbursement for the payment of capital creditors at 31 March 05 through grant applications for 2004/2005. Special arrangements will have to be made with DCA to ensure local authorities recover any payments of capital creditors and accruals at 31 March 05.
As the cost of all fixed assets owned by the MCCs (equipment, furniture and fittings etc) will have been fully funded through the grant regime; fixed assets can be transferred to DCA without payments having to be made to local authorities. This assumes all capital expenditure was funded through the grant regime.
Sales ledger balances (i.e. amounts due on outstanding invoices) convert into cash in a short time as debts are collected after the year-end. This does not happen for other debit balances.
The moneys to finance these other debit balances will have come from general local authority funding and, if the local authority is to get full reimbursement of net expenditure, it must receive the face value of these debit balances. The majority of these balances should transfer to DCA, with the local authorities receiving payment for them, via a final settlement of the 31 March 05 position. These include:-
The time-scale for payment of provisions set up under the RGC regime may be relatively long. The balances on provisions that exist at 31 March 05 should be transferred to DCA.
The local authorities will incur costs in 2005/2006 in carrying out the roles outlined above for which they will not be reimbursed through the DCA grant regime. Arrangements will be put in place to make appropriate reimbursement of such expenditure.
The marginal cost for local authorities will be small in most cases, given that MCC form a small part of their overall activities.
| Area of property | Category | Policy proposed |
|---|---|---|
| Payroll | Contracts relating to Payroll - new payroll system | As the contract for operating the new payroll is to be set up between Liberata and DCA, no action is required |
| Payroll | Contracts between MCCs and external suppliers to provide payroll services, which cannot be terminated at 31 March 05 without paying material cancellation charges. (applies to relatively few MCCs) | Transfer these contracts to DCA in order to avoid material costs |
| Finance System | Contracts relating to Finance Systems - new finance system | As the contract for operating the new finance system is to be set up between Liberata and DCA, no action is required. |
| Finance System | Contracts between MCCs and external suppliers to provide accounting services, which cannot be terminated at 31 March 05 without paying material cancellation charges. (applies to relatively few MCCs) | Transfer these contracts to DCA in order to avoid material costs. |
| Banking | Bank accounts held in the name of MCC | Want to continue to operate the same bank accounts until the new banking arrangements are put in place (c end 2005). As the bank accounts cannot be transferred per se, require appropriate documentation to allow the bank accounts to be operated by DCA, with the funds in the accounts belonging to DCA. |
| Fixed assets owned by MCCs (other than buildings, fixtures and fittings) | Furniture, fittings and equipment owned by the MCC and used for the purposes of its operations. There may be valuable pictures / furniture etc belonging to local authorities that are held on loan on MCC premises for which special provision needs to be made. | Transfer to DCA for nil consideration other than any valuable pictures/furniture etc belonging to local authorities for which special provision will be made. |
| Capital receipts | Receipts from the sale of capital assets which have not been spent before 31 March 05 | These will not be transferred from local authorities unless they have been hypothecated to a specific development. |
| Capital creditors | Outstanding amounts on capital works payable for work done pre 31 March 05 (e.g. retentions, capital invoices and WIP accruals) | DCA has a liability to reimburse the local authority for these payments. |
| Pre 1990 debt | Local authority borrowings to fund capital projects that will be repaid over period up to 2020 and beyond. The present intention is that DCA will not take over these debts from the local authorities but will fund the repayments via the grant regime unless a decision is taken to commute these debts. Commutation would be the preferred option, if possible. | The Pre 1990 debt is not to be transferred to DCA. NB The possibility of commuting these debts should be explored with HM Treasury. |
| All other assets and liabilities as at 31 March 05 which would form part of an MCC stand alone balance sheet | These comprise the debit and credit balances that are to be "run off" by the local authorities after 31 March 05. The local authorities will make payments and collect cash and, in certain cases, transfer the assets/ liabilities for full value to the MCCs. The local authorities will obtain reimbursement through the RGC for 2004/2005. | Local authorities will settle all the current assets / liabilities as at 31 March 05 in consideration for receiving the 2004/2005 RGC and capital grant claims. Certain debit and credit balances (e.g. prepayments, accruals and staff related balances etc) will be transferred to DCA for full value. |
| Contingent liabilities at 31 March 05 re the prior operation of the MCCs | Material liabilities that have not been recognised in the audited accounts as at 31 March 05 may crystallise after that date. | Assuming the MCCs did not act ultra vires when these liabilities
arose, these would transfer to DCA. If a liability later crystallised in relation to a claim relating to the pre 31 March 05 period, the following would apply:- (a) Where settlement was met fully by an insurance company, no cost would fall to be met by the DCA. (b) Where claim was not covered by insurance or an excess applied, 100% of cost would be met by DCA. |
| Contingent assets at 31 March 05 re the prior operation of the MCCs | MCCs may be entitled to receive moneys contingent on certain events occurring (e.g. settlement of insurance claims or finalisation of rating valuation appeals after 31 March 05). These moneys would relate (at least in part) to the pre 31 March 05 period. | These contingent assets will transfer to the DCA but in respect
of receipts subsequently received relating to the period prior to
31 March 05, the following applies:- Rates rebates following rating valuation appeals: 80% of any rebates should be received by DCA and 20% by local authority. Depending on which body receives the rate rebate, the DCA will have to make a payment of 20% of rebate to local authority or, alternatively, receive 80% from the other body. Moneys relating to properties (e.g. claims for damages from third parties), the DCA receives 100% |
| GLMCA - All assets and liabilities as at 31 March 05 | All assets and liabilities as at 31 March 05 as shown in the audited accounts, and any contingent assets/liabilities at that date. Comments on individual items of note are set out below | All assets and liabilities to transfer with the exception of any assets / liabilities in the balance sheet which a central government body cannot hold legally (e.g. investments which GLMCA plans to run down in the period prior to 31 March 05) |
| GLMCA - Pension provision of £4.4m | Pension provision of £4.4m created in 2001/02 and held to cover shortfall when transfer made from LGPSs re staff who transferred to GLMCA | Transfer to DCA |
| GLMCA - Metropolitan Police Authority Loan | Metropolitan Police Authority Loan repayable in period to 2025 with agreed schedule of payments: GLMCA only services the debt, acting as a conduit for payment. The balance sheet shows both the loan and a corresponding asset (long term debtor) (the amounts due from the paying authorities). The Metropolitan Police were exploring possibility of commuting this loan with HM Treasury | Transfer both the Loan and long-term asset to DCA. NB This assumes commutation of the Loan is not possible. |
| GLMCA - Amounts in GLMCA bank accounts | Amounts in GLMCA bank accounts - large amounts, including currently c£10m of capital receipts earmarked for developments | Want to continue to operate the same bank accounts until the new banking arrangements are put in place (c end 2005). As the bank accounts cannot be transferred per se, require appropriate documentation to allow the bank accounts to be operated by DCA, with the funds in the accounts belonging to DCA. |
| GLMCA - debtors and creditors in sales and purchase ledgers respectively as at 31 March 05 | The debtors and creditors at 31 March 05 that will be run off in "winding up" GLMCA i.e. balances on the sales and purchase ledgers as at that date. Unlike the majority of MCCs, GLMCA is the paying authority and hence these balances must transfer. | Transfer to DCA |
We would welcome responses to the proposals and questions set out within the paper:
Name: ________________________________________
Date: ____ / ____ / ____
Organisation: ___________________________________
Address: ______________________________________
Please send your completed response by 12 August 2004 to:
Hayley Peers, Department for Constitutional Affairs
Core Design Team, UA Programme
5th Floor, Steel House
11 Tothill Street
London SW1H 9LJ
Email
Tel: 020 7210 0050
Fax: 020 7210 0007