Checklist of records to be kept
We do not expect you to keep detailed accounts but there are some records you must keep. If you have a pre-paid card account it is easy to store these records on your account on line. You must upload your receipts, invoices etc on to your account. These are required during spot checks undertaken by the Monitoring Team, internal or external auditors or if more clarification is required into how you have spent the money. If you do not have a pre-paid card account or they are not available on line we may request you send in records to evidence how the money has been used.
The following information is for your guidance only, which you may wish to check with HM Revenue and Customs who can provide further guidance on employer records.
Alternatively the current recruitment and employment advice support service, Penderels Trust will advise you with this.
The examples shown below have been extracted from information and guidance provided by the Chartered Institute of Public Finance and Accountancy (CIPFA).
|Record||Examples||How long to keep them|
|Major financial records||Bank statements, cheque books, paying in books, bank account interest details. Summaries of expenditure||Seven years|
|Everyday supplies and services||Invoices, receipts for direct payments items, agency fees, PA wage slips, domestic help, special supplies, leisure activities, and courses. Also receipts for equipment such as a raised toilet seat. These are supporting documents for any queries regarding the above records in the major financial section||Two years after the date of purchase|
|Major equipment and non – permanent adaptations||Expenditure on major equipment or major non-permanent adaptation paid via the direct payment. Records of warranties, maintenance agreements||Life of equipment plus one year|
|Permanent adaptations||All records relating to permanent major adaptations||Indefinitely|
|Employer records||Employer records – advice on this is part of the role of the support scheme. If you have chosen not to have this support, you can receive advice from HM Revenue and Customs||Contact HMRC for advice or Independent Living Team for details of the current recruitment and employment support service|
Adapted from the CIPFA guidance 2007
Monitoring your direct payments
You must agree to the monitoring arrangements for direct payments, which include:
- uploading your receipts/invoices/employer records where possible to your prepaid card account
- if you have a prepaid card, we will be able to view your information online
- the staff that monitor Direct Payments may contact you if something is unclear – there is no need to panic, they will support you through the process and refer to The Independent Living Team for Officer support if required.
- you will be invoiced for any contributions you are assessed as needing to pay towards your social care and support every 4 weeks, these must be paid promptly
- you must let us know if want to accrue more than eight weeks money in your account
- you must agree to send any documents relating to your direct payment finance account if requested
- you cannot go overdrawn with a prepaid card
- if you have a direct payment bank account, you must not become overdrawn – you must contact us if there is a risk of this. We will not pay any costs that result from an account being overdrawn
The monitoring team will:
- write to you once the direct payment is set up and explain their role
- check your bank statements and receipts online via your prepaid card account to make sure the direct payment is being used to achieve your agreed outcomes
- check the correct direct payment amount is being received
- check payments being made out of the account are in line with your agreed social care outcomes
- check the account balance does not exceed eight weeks
- write to you if there are any concerns to discuss
- write within 28 days and confirm all is correct and return original documents if you have a direct payment bank account
Monitoring a third-party account
You may receive support via a third party financial managed account provider, Penderels Trust.
We will pay your Direct Payments money directly into the managed account. The provider will pay all bills and invoices as directed by you or your Authorised Person. You or your Authorised Person are still responsible for arranging the care and employing Personal Assistants.
The Direct Payments Monitoring Team will check the amount of money that we are paying, and any outgoings directly with Penderels Trust.
The Monitoring Team will be able to view your Direct Payments account online via Penderels Trust system. They will also check that payments (if required) to HMRC are being paid and that your public liability insurance is updated annually.
You need to keep any receipts or invoices; you can keep these filed in case you are asked for them to be sent. If you are using an agency, ask for a copy of the invoice so you can check that the correct hours have been invoiced for. You should also keep a copy of the contract you have with the agency.