Capital and coding

Coding

Formula Capital expenditure should only be coded to the following GL codes:

6180200: building and site works including furniture and equipment that is funded by Formula Capital Only. Although spend on furniture and equipment is also reported on GL code 6180200, it must be identified separately
6180215: any ICT funded through Formula Capital only

Other Capital should be coded to the following GL codes:

6180220: any other capital expenditure not funded by Formula Capital including any funded by a year end Direct Financing adjustment
6180210: Harnessing Technology Grant expenditure only

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