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General fund revenue account outturn: supplementary guidance on adequate validation explanations

Updated 25 April 2025

Applies to England

We have had requests for guidance on what details are expected in explanation comment boxes in the forms.聽

Where a value entered is substantially different from comparator data, or when a value which appears to be invalid, then a message appears on the form asking for an explanation. We repeat these checks in our data bases and we chase up wherever an adequate explanation has not been provided.

What is required for an adequate explanation:

An adequate explanation is a comment that is specific and which:

(i) gives details of what is the cause of most of the variance relative to a comparator figure. In the case of change in service expenditure, the descriptions should describe the change in services provided or eligibility.聽 If there are several notable large components, then each should be listed with their approximate size.

(ii) explains why a figure has taken an unexpected value (e.g. zero / positive / negative. 聽A number of the data items would not normally be of certain values.

Please note that in our returns that updates/corrections for previous time periods should be addressed by editing the data for the previous period, not by an adjustment in a later period.

Examples of good explanations from RO 2019-20:

바카라 사이트淭he Council expects to receive additional income of 拢xxm relating to the introduction of a Clean Air Zone.바카라 사이트�

바카라 사이트淏us lane enforcement: 19/20 (拢x,xxx k) vs 18/19 (xx,xxx k), variance 拢x,xxx k or (xx %) - over 拢1.5 million and 15% different to last year. Mainly due to reduction in Penalty Charge Notice (PCN) income聽 拢x,xxx k, partially offset by reduction in running exps (拢x,xxx k). PCN income reduced due to reduced traffic for parts of year caused by: COVID 19 lockdown from mid March 2020; closure of Oxford Road bus gate during installation of improved signage; closure of some cameras due to vandalism;聽 and greater awareness of bus gate by motorists.바카라 사이트�

바카라 사이트淚n 18/19 in error this service line included x.xm of rent rebates to HRA tenants - mandatory payments which should have been included on line 713 on the RS tab.바카라 사이트�

바카라 사이트淗ousing benefits: non-HRA rent rebates - mandatory payments: 19/20 拢xx,xxx k聽 vs 18/19 拢xx,xxx k , variance 拢x,xxx k or xx %. Corporate Services - Housing Benefits cost centre Non-HRA Rent Rebates - increase in Rent Rebates 拢x,xxx k. Due to Increase in the number of people needing to be housed.바카라 사이트�

바카라 사이트淗omelessness: Administration: 19/20 拢x.xm聽 vs 18/19 拢x.xm , variance 拢xxx k or xx %. Adults: increase in Homelessness employee costs for Housing Solution Service 拢xxx k; Inspections 拢xxx k聽 (new cost centre in 19/20).聽As part of budget setting 2019/20 investment was allocated to Homelessness to increase the Homelessness Assessment Team and to create an inspections team to ensure that dispersed accommodation properties were up to standard.바카라 사이트�

Inadequate explanations

The most common reason for inadequate explanations is when only a generic comment is provided:

e.g. 1 바카라 사이트渇igures reflect new/revised priorities/budget바카라 사이트� 바카라 사이트� this provides no insight as to what has changed. In almost all cases, we would expect some description of the changes, such as brief details of the change in services provided, or the change in eligibility, as appropriate.

e.g. 2 바카라 사이트渓ast year was incorrect바카라 사이트�, or 바카라 사이트渨e are now allocating spend more correctly to the categories바카라 사이트�.聽 As well as providing no insight, it is simply an unsubstantiated claim unless it includes an explanation of what type of spend was misclassified previously.

Please be sure to provide brief specific details of the main cause(s) of most of the unexpected figure, and please refer to 바카라 사이트榃hat makes for an adequate explanation바카라 사이트� above.

Examples of inadequate explanations from RO 2019-20: Example | Deficiency -|- 바카라 사이트淐hanges from original plan바카라 사이트� / 바카라 사이트淎 lot more demand for this support바카라 사이트� | No detail provided 바카라 사이트淲as zero 18/19바카라 사이트� | No description of what this new expenditure or quantity relates to 바카라 사이트淚ncreased costs expected바카라 사이트� | Should give some detail of: on what specifically are increased costs expected, and if possible why.