Common Good Fund Accounts

Ally Tibbitt made this Freedom of Information request to Orkney College as part of a batch sent to 32 authorities

This request has been closed to new correspondence from the public body. Contact us if you think it ought be re-opened.

This request has been withdrawn by the person who made it. There may be an explanation in the correspondence below.

Dear Orkney College,

Please treat this email as a Freedom of Information request.

It is now ten years since accounting guidance setting out how councils should account for Common Good assets was published.

https://www.cipfa.org/policy-and-guidanc...

In this context, I would be grateful if you could supply the following information from the council:

1. Common Good accounts for the council from 2007/08, 2012/13, and 2017/18. This should be supplied in Microsoft excel format, or another machine readable, open format. It should not be supplied in pdf format files.

2. The online location of all Common Good accounts for the council from 07/08 - 17/18.

3. An itemised breakdown of all debits from the Common Good account for the last three financial years, showing the recipient, and summary purpose of each debit. This should be supplied in Microsoft excel format, or another machine readable, open format. It should not be supplied in pdf format files.

4. An itemised list of any Common Good assets that have been sold or otherwise removed from the accounts in the last three financial years. This should show the revenue raised by the sale. In the case of assets that were otherwise removed from the Common Good fund, please provide a short summary explanation of why they were removed. This should be supplied in Microsoft excel format, or another machine readable, open format. It should not be supplied in pdf format files.

5. An itemised list of any Common Good assets that have been added to the register in the last three financial years. This should include the value of the asset and a description or location of the asset, and the date it was added. This should be supplied in Microsoft excel format, or another machine readable, open format. It should not be supplied in pdf format files.

6. An itemised list of any Common Good assets that are currently leased to other organisations, including other council departments or public sector bodies. This list should include summary details of the start and end date of the lease, the lease holder, and the annual revenue that is raised from the lease. This should be supplied in Microsoft excel format, or another machine readable, open format. It should not be supplied in pdf format files.

I look forward to hearing from you in due course.

Yours faithfully,

Ally Tibbitt