Allen Computing and Business Analysis
The kit form approach is designed to generate the maximum flexibility for model users. Users can build as many (or as few) models as required for their particular needs. The kit comes in two parts
A pre-prepared styalised model showing how the model works is available to download in a zipped format.
The overall concept of the package is that it should provide a completely self-contained record of all the adjustments to your subsidy claim and the authorities for making those adjustments, together with a comparative analysis of the impact that the adjustments have had at each stage.
The main parts (or working papers) of the model are
You will need only one base-line or starting point, otherwise each model you create will contain one each of the remaining seven working papers.
The design of the model is such that
The pre-defined structure of the indexed workbook anticipates that most users will want four models
In this section we describe the templates individually. In particular we show how the model is designed, at each stage, to test that the necessary links with other parts of the models have been created and that valid values entered into the model. Under the model validation protocol, where it detects an error, or a potential error, subsequent parts of the model calculation are halted.
The Overall Summary template is designed to compute only when all the building blocks which go to make up the front page of the subsidy claim have themselves been complete. Once all the necessary information has been posted it recalculates the revised claim and identifies what the differences are.
The purpose of this working paper is to enter all the values on your original subsidy claim into the model. The individual entries are validated to a limited extent, but the main verification is to check that the figures in the summary page (Cells 003 to 010) match those calculated in your DWP electronic claim exactly.
The model is shown below. The user enters values into those cells with the light green backgrounds. The final summary values will not compute until all the relevant cells have valid entries. The validation cell (F10 on the worksheet) will also show Complete.
Each of the adjustments working papers for Rent Rebates, Rent Allowances and Council Tax Benefit employ a very similar structure. Here we use the Council Tax Benefit - Adjustments to show how the model works.
The purpose of these adjustments working papers is three fold
The diagram below shows two compensating adjustments between cells 144 (CTB excess benefit caused by LA error) and 145 (Eligible CTB excess benefit). Since the adjustments balance each other the total expenditure cell is flagged accordingly (cell J11 on the worksheet).
The impact of these adjustment on the total subsidy for Council Tax Benefit is summarised as shown below. In this case the summary shows that the loss of subsidy at a rate of 40% in the eligible excess benefit cell (£4,000) is more than covered by the increase in subsidy generated by the Local Authority error recalculation (£10,000), which, when below the threshold, is awarded at 100%. This results in a net gain in subsidy of £6,000.
The model collects all the revised values from each of the main adjustments working papers and presents them in a comparative format. It is easy to spot exactly how each adjustment has affected the subsidy calculation.
It is also very clear how close your total LA Error values are to the threshold. In some circumstances (as described above) an increased declaration of LA Subsidy Error can improve your subsidy return.
Cell 214 of the DWP claim requires you to report the level of voluntary disregard of war pensions from income determination. Like any other cell in the claim, this can be subject to amendment or qualification by your external auditor. This working paper allows you to enter adjustment to the cell and recalculates the subsidy value to be transferred to Cell 114s (the Rent Allowance section).
A critical part of subsidy model approach is that each adjustment value should be proved as being authoritative. The tables that describe the error and its value also provide for a cross reference to the authority which supports the value.
in the diagram above the reference B104/1 links to an index of supporting evidence. Copies of all electronic evidence are held within the project and is available for immediate inspection.
ACBA (UK) LTD will provide an on site model building service. The components of the service are
|The construction of a standard set of models for the client on site and training for selected staff in the use of ACBA-EWP for building further models.||£395.00|
|The loading and registration of ACBA-EWP for the authority.||£ 75.00|
The model mimics the subsidy claim for England only. If your interest is in the variants that apply to Scotland or Wales, please email ACBA (UK) LTD directly.