Bryan Slater Director of Education	Distribution
	To Headteachers All Schools using the Council’s Payroll and Financial Systems

The attached document is provided for your information:

INFORMATION	Title	Internal Charging
	Summary of contents	Letter explaining internal charging Internal Charge Request forms
	Associated documents
	Date	27 August 2004
	Effective from
	LEA Contact	Diane Page	(	01603 223387
	E-mail address	diane.page@norfolk.gov.uk
	Norfolk Self Review reference	7. How well is the school led and managed?
	Document reference	MI 156-04

INTERNAL CHARGING

I am writing to remind you of the change in procedures which occurred from 1 April, 2003. From this date County Council Departments (including schools) cannot send invoices, and subsequently cheques, to other departments or schools. All payments must be by internal charge following agreement of all the necessary terms and details by both parties.

To assist schools in facilitating this procedure I enclose a supply of Internal Charge Request forms for charges occurring between schools. Once completed and authorised by the relevant schools involved these are to be sent to Education Finance for processing and subsequent download of charges to schools.

You will note that the subjective analysis codes are fixed as 7452 (Payments to Other Schools) for the debit charge and 9900 (Payments from Other Schools) for the corresponding credit. This is to comply with Consistent Financial Reporting as required by the DfES and Audit Commission. Budgets should be amended appropriately at the next revision to accommodate any changes resulting from internal charging.

If you have any queries concerning internal charging, please contact your Finance Support Officer.

Yours sincerely

Diane Page

Support Manager