Izzy Clayton (ext 3076)
Tanya Hitchen (ext 5009)
Frequently Asked Questions
How does roll forward in Aptos work with PDA accounts?
Revised roll-forward procedures are to be produced and will be available on the Finance Services web pages
by the end of July: http://www.exeter.ac.uk/finance/planning/yearend/
What is a CD form?
These are forms that are completed by Colleges and Services with information regarding year-end
adjustments (prepayments, accruals, debtors and creditors), to ensure the financial statements are
accurate.
What is the process for submitting CD forms?
The Excel version of the CD form should be emailed to financialreporting@exeter.ac.uk by the deadline on
the year-end timetable. All codes must be ACTIVE on Aptos when submitting the form, please ensure that
you check the codes before sending them in using the integrated code checker, any CD forms with invalid
codes will be sent back and need to be resubmitted.
A signed copy should also be sent in along with backing documents, this can either be scanned and
attached to the email or can be sent in as a hard copy to Corporate Accounting room 254. This should be
signed by the Head of Finance. This will then be reviewed to ensure that the accrual/deferral is allowable.
If allowable this will then be processed into period 12.02.
Both the excel and the signed version of the form will need to be received by Corporate Accounting by the
deadline within the year-end timetable: http://www.exeter.ac.uk/finance/planning/timetables/
What constitutes sufficient backing documentation for a CD form?
The backing documentation should be from an external source showing what the items is and to what
period the goods/service relates. Examples of good and bad practice will be provided at the year-end
meeting.
Which CD form should I use?
CD1/A – For any creditors where Accounts Payable have not yet processed the invoice onto Aptos by the
deadline.
CD1/B – Any prepayments that are made during the year where the goods/service relates either fully or in
part to a future financial period.
CD1/C – For any non-staff or student expenses.
CD2/A – Any debtor invoices that have not been raised by the deadline on the year-end timetable but
relate to goods/services provided during the current financial period.
CD2/B – Any income that has been received during the current financial year but relates fully/partly to a
future financial period.
CD3 – Any internal transfers that need to be journalled within the University. These need to be requested
from Tanya Hitchen on an individual basis.
What can I include as a creditor on a CD form?
The entry should relate to expenditure in relation to goods/services that were provided to the University
prior to the 31st July where the purchase order has not been processed on IMS by the year-end deadline.
The payment must be due to an external source.
The period in which the spend is budgeted for has no impact on whether the amount can be included as a
creditor.
What if the service spans the year-end?
The financial amount should be apportioned across the two financial periods in line with the period covered
by the invoice. E.g. if the invoice covers 1st July to 30th September, 1/3 of the financial values should be
included within the current year, and 2/3 should be included in the later year. This adjustment should be
included on a CD form.
Izzy Clayton (ext 3076)
Tanya Hitchen (ext 5009)
When can I defer income?
Income can only be deferred when it has been received in advance of the period to which it relates. The
deferring of the income must be allowable by the income provider, and it must have been received from a
source that is external to the University.
Can I defer internal income?
No, only income received externally can be deferred, and this can only be deferred if it is allowable per the
conditions of the income.
Can I send in a CD form in advance of the year-end deadline?
CD forms can be sent in at any point during the year, the templates are now available on the finance
services website: http://www.exeter.ac.uk/finance/planning/timetables/
Can I submit a CD form after the deadline?
Only in exceptional circumstances can a CD form be processed after the deadline. The form must be
material at a University level to be considered. Please contact Tanya Hitchen or Izzy Clayton to discuss.
What is the process for internal charging at year-end?
See the guidance available that outlines the responsibility of the customer and supplier. These should be
disputed and resolved during the year and not left until year-end. Guidance is available here >>>
www.exeter.ac.uk/finance/operations/internaltrading
Any unresolved queries are required to be MANUALLY journalled by the central team (known as direct
debiting).
If I miss the year-end claims payroll deadline will I still get paid?
There are two year-end deadlines for payroll:
 the one communicated by the Payroll team which is the latest date to ensure that you are paid in
August http://www.exeter.ac.uk/staff/employment/payandconditions/payroll/payrolldeadlines/;
and
 the deadline included in the financial statements year-end timetable which is used to ensure that
the value is correctly included in the financial statements. All July claims should be received by
Payroll by this date: http://www.exeter.ac.uk/finance/planning/timetables/
The deadline for the financial statements has no impact on when you get paid; this is to ensure the financial
statements are accurate. If you miss the former deadline, you will get paid in the following month.