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[null,"Budget forecast return three year 2020"]
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[null,"Guidance: Section 1"]
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[null,"Introduction to this workbook"]
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[null,"This document is designed for use as a workbook to assist in preparing the online BFR return. Note that the spreadsheet cannot be used to submit the BFR, this must be submitted via an online form that is published on the gov.uk website."]
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[null,"The workbook can be used to process and validate information before completing the online form."]
[null,"Most numbers (especially income and expenditure) are positive figures. A few numbers are negative, but this will be clear when inputting the figures either on the workbook or the online form."]
[null,"All figures in the online form will need to be entered in thousands, except for line number 299 which requires a percentage value and line 999 which are pupil numbers."]
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[null,"The main features in the 2020 version of the spreadsheet are:"]
[null,"This year the BFR3Y financial return will be different. Trusts will need to complete forecasts up to the end of next academic year 2020/21 as usual. However, we will not be collecting the forecasts for the academic years 2021/22 and 2022/23 at this time. Academy trust governing bodies must still review and agree longer term forecasts – this is in accordance with the Academies Financial Handbook. In the BFR3Y 2021 we will resume collecting the forecasts for 2022/23 and 2023/24 as usual. "]
[null,"This year an additional request for the summary 2018/19 revenue income and expenditure totals has been included in this return.  This is part of the Department's assessment of the impact of COVID-19. The summary data is limited to 8 input fields."]
[null,"a) Additional column I - on the workbook (this will be a separate section on the online form). This is to collect the summary revenue and expenditure totals. Line 410 will be pre populated if your previous BFR3Y form was submitted on time."]
[null,"b) Additional Finance Question. - FQ6 - 'Please use this section to summarise how COVID-19 has had a material impact on any actuals, forecast or pupil numbers as a result of COVID-19 for your academy trust'  This optional question is to allow for you to tell us about anything that will help provide context for any changes as a result of school closures. Please provide a short summary of this and where any of these are shown in the return."]
[null,"c) GAG pooling – we have introduced an option(row 232) to confirm that your reserves are pooled and therefore removing the need to input for each academy. How you answer this will affect the corresponding line 800s. This will either show each academy in your trust, not pooled, or if pooled is selected the form will not show a breakdown for each academy in your trust. "]
[null,"d) and if even if not pooling, we have hidden the majority of line 800s to save on scrolling. Use the small \"1\" and \"2\" buttons on the far left on the screen to filter the view."]
[null,"e) context sensitive help text - beside each row, hover over the \"i\" icon"]
[null,"f) the workbook works the same as the online form but cannot mirror all its functionality (please note comment in a re the additional column - column I on the BFR3Y 2020 tab)"]
[null,"g) a series of validations and queries to test the robustness of the data"]
[null,"h) a series of finance questions at the top of the BFR worksheet, reduced this year to only 5 questions, excluding the question re the impact of COVID 19."]
[null,"i) trust validations table where the trust can: 1) provide responses to any queries raised; 2) review queries and responses; and 3) review the number of outstanding validations and queries at any time"]
[null,"j) a slight reorder of some lines to increase the natural flow"]
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[null,"Once all the validations have been cleared in the workbook, then the completion of the online form should not result in any more validations being triggered. Note that comments entered into the workbook can be copied and pasted into the online form for ease. "]
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[null,"Protected sheets"]
[null,"The worksheets are protected with the password \"BFR\". The protection can be removed to inspect how the workbook is structured."]
[null,"If the password protection is removed then there is a risk that formulas and validations could be accidentally be overwritten, hence it is safest to do this on a separate saved version."]
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[null,"Layout of the workbook"]
[null,"The key features are the three sections:"]
[null,"1) an organisation page, a preparer declaration page, an approver declaration page"]
[null,"2) the main BFR spreadsheet"]
[null,"3) the validations table where your trust provides answer to validation queries, review their responses and review the number of outstanding validations"]
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[null,"Validations"]
[null,"Please note that the validations in this workbook mirror the online form - you will not be able to submit the online form if there are any unresolved validations. To do this they will either need a numerical change in the 'BFR 2020 tab or an explanation provided in the 'Trust validation table' tab. "]
[null,"Once the finance questions are answered along with any follow up queries, the BFR spreadsheet is completed in exactly the same way as the previous year's."]
[null,"There are validations to ensure only rounded whole numbers (£000) are input (i.e. no decimals) and that the values input are within the acceptable range. The thresholds are currently set quite high so this is mainly used to prevent inputting credits or negative numbers or values in £s."]
[null,"When entering values if additional action is required then the \"Check Validations\" pops up in column E. If you trigger a validation error, please scroll to the right to column S you will be able to see which validation has been triggered. This may be because a number input is in decimals, or is too high or too low or a query requires a response. "]
[null,"To remove the \"Check validations\" message either amend the entry or provide an answer in the trust validations table tab."]
[null,"An example is if stated \"Yes\" in having provisions in the finance questions, but then input nothing in the provisions section then the  validation will require either changing the answer to \"No\" or inputting relevant provision balances."]
[null,"If explanatory text is required then a query will appear and the \"Check Validations\" will only disappear after an explanation has been provided or an error corrected."]
[null,"When a validation query appears in the BFR worksheet and in the trust validations table then you should answer the query or amend the numbers to make the validation disappear."]
[null,"Within the \"Trust Validations table\", cells C5 and C6 should read zero before presenting the budget to the approver and to trustees. "]
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[null,"3 year forecast section"]
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[null,"Reason for the new 3 year forecast"]
[null,"We want to better understand schools’ forecasts, so we can more effectively support a financially healthy school sector. The returns will provide us with assurance that trusts are undertaking strategic budget planning, in line with best practice, and help the ESFA better understand which schools may benefit from further support."]
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[null,"3 year forecast"]
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[null,"All trusts must complete this section, providing commentary on your underlying assumptions. "]
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[null,"Mappings are straightforward. The revenue lines in the table are: 1) DfE income; 2) Other income; 3) Surplus transfer; 4) Staff costs and 5) non staff costs. There is also a section to record transfers between revenue and capital (C1 and D1) "]
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[null,"The capital income and spend section should include actual income and actual spend only and ignore all the other non cash capital lines- for example donated assets, converted assets and AUC transferred from ESFA. Codes D2 to D4 cover this. "]
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[null,"The final section in the form includes items such as cash, depreciation and any other non cash items. Reserves are a single line for the entire trust and line by line by academy is not required. Codes E to G cover this."]
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[null,"We are aware that the sector would require more detailed guidance on how to prepare for the 3 year forecast and what assumptions to make. However we wish to avoid being too prescriptive as there may be a wide variety of local factors as well as changing national circumstances which could contradict any guidance we may offer. We prefer that you focus on providing a realistic forecast, using the most appropriate assumptions."]
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[null,"Some general planning assumptions that may drive your forecast are as follows:"]
[null,"Income"]
[null,"1)    forecast pupil numbers"]
[null,"2)    estimated National Funding Formula funding per pupil with a baseline including minimum funding guarantees"]
[null,"3)    changes in pupil premium funding and mix of pupils with special needs"]
[null,"4)    mix of weighting factors including area cost adjustment"]
[null,"5)    other income assumptions such as, commercial income and investment income"]
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[null,"Expenditure"]
[null,"1)    pay awards for all staff (national rates or locally determined rates)"]
[null,"2)    staff turnover estimates and future staff grade ratios"]
[null,"3)    TPS contribution rates (indications of national rates)"]
[null,"4)    LGPS contribution rates (varies according to region)"]
[null,"5)    non-staff cost inflation- could apply a flat be variable subject to different rates depending on specific costs"]
[null,"Assumptions"]
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[null,"We appreciate that all schools are currently coping with a very challenging set of circumstances. It’s for this reason that the scope of the BFR3Y has been reduced. If there is any narrative that will provide useful context for the specific challenges facing your trust then please provide any details in the comments section on the Preparer or Approver declaration tab."]
[null,"We understand that financial forecasting involves a degree of volatility and that you will need to make some assumptions about future patterns of income and expenditure. Assumptions will depend on individual circumstances, strategic aims and approach to financial planning. "]
[null,"You should ensure that your forecast best reflects your own likely future circumstances."]
[null,"Assumptions are best determined locally as you have the detailed operational knowledge of your own particular circumstances. This will include, for example, local area trends and local authority planning for pupil numbers.  We would expect that assumptions used in forecasts would be based upon historic trends of pupil numbers, also knowledge of any investment plans going forward"]
[null,"ESFA cannot give advice on how trusts should set their own assumptions. This is for the trust to decide and is a critical element of your trust's financial governance and risk management arrangements.  In some areas a future funding policy may not be known, in such cases trusts will need to reflect what they consider to be sensible assumptions.  "]
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[null,"Trusts may wish to make use of any advice or guidance provided by representative bodies, however the final decisions remain the responsibility of the Trustees. We ask that your return is consistent with what is provided to your internal Board."]
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[null,"It is especially important to comment on your overall net surplus or deficit over the forecast period.  Please note that the department will not make the assumption, based on the BFR alone, that a forecast deficit implies poor financial management.  It is imperative that trusts provide genuine forecasts that provide a realistic future picture."]
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[null,"The trust board must agree and support any assumptions included in the forecasts. Here are some general planning assumptions that may help you construct your forecast:"]
[null,"Income"]
[null,"      i.          forecast pupil numbers"]
[null,"     ii.          estimated National Funding Formula funding per pupil with a baseline including minimum funding guarantees "]
[null,"    iii.          changes in pupil premium funding and mix of pupils with special needs"]
[null,"    iv.          mix of weighting factors including area cost adjustment"]
[null,"     v.          other income assumptions such as, commercial income and investment income"]
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[null,"Expenditure"]
[null,"      i.          pay awards for all staff (national rates or locally determined rates)"]
[null,"     ii.          staff turnover estimates and future staff grade ratios"]
[null,"    iii.          TPS contribution rates (indications of national rates)"]
[null,"    iv.          LGPS contribution rates (varies according to region)"]
[null,"     v.          non-staff cost inflation- could apply a flat rate or variable one subject to different rates depending on specific costs"]
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[null,"If you are forecasting a deficit then please include a description of any mitigating actions that you are undertaking. If these are already approved then the forecast should reflect the impact of these plans."]
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[null,"2.3 Guidance for various sections"]
[null,"2.3.1 Revenue "]
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[null,"Revenue summary 2018-2019 data (column I): "]
[null,"This column has been introduced to capture the actuals for the 2018/2019 academic year. "]
[null,"Please note that this is only being collected at a subtotal level within this form . The workbook highlights where the figures for each of the subtotals are calculated from within the form. For more detail of each line please see the revenue section below."]
[null,"Income:"]
[null,"·        line 199 Total DfE/ESFA revenue income - total of lines 101 to 150"]
[null,"·        line 218  Subtotal transfers surplus - total of lines 212 & 215"]
[null,"·        line 250 Total of other revenue income – total of lines 200-211 & 220."]
[null,"·        lines 255 – Transfers between revenue and capital"]
[null,"Expenditure:"]
[null,"·        line 335 Total staff costs - total of lines 310 - 325"]
[null,"·        line 349  Subtotal support costs - total of lines 330 & 378"]
[null,"·        line 352 Subtotal transfer deficit – total of lines 350 & 351."]
[null,"·        lines 395 – Other non cash costs"]
[null,"Revenue Totals:"]
[null,"·        line 401 Balance b/f from previous period -  Input the closing balance of revenue funds from previous financial year. If the trust submitted an August 2019 accounts return covering the same academies as covered by the budget forecast return, then the amount entered into this cell should agree to the sum of “Endowment Fund”, “Restricted Income Fund”, and “Unrestricted Fund” in the Balance Sheet Summary of the August 2019 accounts return. (Please note on the online form this figure will be prepopulated if you submitted your BFR3Y 2019 on time)."]
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[null,"DfE/ESFA Revenue Grants income (lines 101-199)"]
[null,"Please include all DfE/ESFA revenue grants funding receivable in the period, broken down into the various DfE/EFSA sections."]
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[null,"DfE revenue income (lines 101 to 199)"]
[null,"·        lines 101 to 199 (column C) – include DfE/ESFA revenue grants received or receivable for the September 2019 to August 2020 academic year and where applicable for the September 2020 to August 2021 academic year, including any post-16 allocations."]
[null,"·        line 108 pupil premium & service premium – do not include any looked after children pupil premium allocations as this is funding provided by local authorities and should be included within line 200"]
[null,"·        line 135 other DfE/ESFA grants – include any remaining non-GAG grants receivable for the September 2019 to August 2020 and September 2020 to August 2021 academic years not included in lines 101 to 138"]
[null,"·        line 137 insurance– This should only contain any insurance top-up grants received from the ESFA. It should not include the value of insurance claims."]
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[null,"Other revenue income (lines 200 to 250)"]
[null,"·        line 200 local authority revenue income – Include all revenue income received or receivable from local authorities, but exclude revenue surplus transfers from predecessor local authority maintained schools on conversion."]
[null,"·        line 205 other government grant revenue income – Include all revenue grants receivable from other government sources (i.e. excluding DfE; other bodies within the DfE family; ESFA; and local authority) that are not included in the lines above. "]
[null,"·        line 210 grants from non-government bodies – include all revenue grants received from non-government sources"]
[null,"·        line 211 income from trading activities – include all revenue received from trading activities such as hall hire, catering, rental income and insurance claims."]
[null,"·        line 212 revenue surplus transfer of an existing academy into the trust - include all revenue surplus received or receivable following the transfer of an existing academy, i.e. surpluses received from another academy trust as a result of the transfer excluding pensions and fixed assets"]
[null,"·        line 215 revenue surplus transfer to academy on conversion – include all revenue surplus received or receivable on conversion from local authorities, i.e. surpluses received from local authorities on conversion excluding pensions and fixed assets"]
[null,"·        line 220 other income (other) - include any other revenue income not covered by the above categories e.g. donations, business sponsorship, parental contributions, investment income etc."]
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[null,"Transfers between revenue from capital (line 255) "]
[null,"Net transfer between revenue and capital. This should be the planned transfer from revenue reserves or income to the capital budget to spend on capital items. This should normally  be a -ve figure. However, occasionally a capital grant is spent as per the grant conditions, but the expense has been classified as revenue ( e.g. roof repair). In this case there may be a need to make a transfer from capital to revenue and hence create a +ve transfer to revenue from capital (i.e. -ve in contra line 585)."]
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[null,"Proportion of revenue income that will come from a public body (line 299) "]
[null,"Trusts are required to estimate the proportion of their total revenue income (line 298) that has been provided by a public body. This will include the ESFA, other government departments, local authorities and other academies. This figure is required to be a percentage and as most trust income comes from public bodies it should be a large percentage."]
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[null,"Revenue expenditure (lines 310 to 430)"]
[null,"·        line 310 wages and salaries – include the full costs of employment for staff employed directly/indirectly by the trust including gross pay, bonuses, overtime allowances, maternity and sick pay and redundancy costs"]
[null,"·        line 311 social security costs -  include the employer’s national insurance and any costs of the apprenticeship levy"]
[null,"·        line 320 pension cost: teaching staff – include the superannuation contributions relating to teaching staff. It should include actual pension contribution"]
[null,"·        line 325 pension cost: non-teaching staff – include the superannuation contributions relating to non-teaching staff.  It should include actual pension contributions and any payments to address the deficit on the LGPS fund, but not include any change in the value of the deficit calculated under FRS102"]
[null,"·        line 330 – other staff costs – include any indirect staffing costs such as training and development, staff travel, childcare vouchers and DBS checks"]
[null,"·        line 378 non-staff costs – include any other revenue expenditure not covered by the above categories e.g. costs of all educational and non-educational supplies and services, RPA contributions, revenue impact of an academy transferring out of the trust, bank charges and interest, etc."]
[null,"·        line 395 non-cash costs – Only include any non cash costs that flow into revenue reserves. If non cash costs feed the pensions reserve  or the capital fund then please exclude.  An example is where depreciation flows into the capital fund, in this case this should not be included here. Instead it should be disclosed in the other items section below. If you include impairment charges in revenue reserves then please provide an explanation following the validation query. Please include other non cash items such as provisions (but not pension liabilities) or unwinding of the discount."]
[null,"·        line 410 balance b/fwd. from previous period – Input the closing balance of revenue funds from previous financial year. If the trust submitted an August 2019 accounts return covering the same academies as covered by the budget forecast return, then the amount entered into this cell should agree to the sum of “Endowment Fund”, “Restricted Income Fund”, and “Unrestricted Fund” in the Balance Sheet Summary of the August 2019 accounts return"]
[null,"·       line 430 balance c/fwd. to next period – this is an automatic sum of lines 400 and 410"]
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[null,"2.3.2 Capital"]
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[null,"DfE capital grants income (lines 510 to 550)"]
[null,"Include all DfE capital grants funding receivable in the period."]
[null,"·        line 510 devolved formula capital – the total amount of respective capital funding grant receivable from ESFA"]
[null,"·        line 520 value of any capital donation of an asset from the ESFA for PSPB/free schools programme – include the value of any asset that has been transferred, or due to be transferred from the ESFA to the trust where the ESFA has procured the capital works centrally under the Priority Schools Building Programme (PSBP) or Free Schools Programme"]
[null,"·        line 530 other income – capital – include the amount of any capital grants received from the ESFA that is not included in lines 510 or 520, for example CIF/SCA funding"]
[null,"·        line 540 other DfE family capital grant - Enter the value of any capital grants from DfE family bodies, such as the national college, ESFA, equalities and human rights commission, office of the children's commissioner or the standards and testing agency."]
[null,"Other capital grants income (lines 560 to 580)"]
[null,"·        line 560 local authority capital income – include any local authority capital funding receivable-  this should be cash payments only."]
[null,"·        other capital income (lines 570 to 571) – include all other capital income broken down into the following categories:"]
[null,"·        line 570 non-governmental capital income – include: voluntary, private capital,  or other capital funding, donations for use as capital or any other non government capital income."]
[null,"·        line 571 other government grant capital income – include any other government capital grants received, which are not included in the above lines. Please specify which government body the grants are from in the comments column."]
[null,"·        line 574 endowment release to fund capital expenditure. Include where there have been any releases from  endowments reserves to fund capital expenditure."]
[null,"·        line 575 local authority donated assets – Include assets acquired on conversion to academy status"]
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[null,"Disposals"]
[null,"·        disposals (lines 581-584) – include the value of the net book value of assets disposed of:"]
[null,"·        line 581 land and buildings"]
[null,"·        line 582 other fixed assets"]
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[null,"Transfer to revenue from capital (line 585)"]
[null,"This line links to line 255 (transfers between revenue from capital), this is automatically populated as a contra balance from the entry on this row."]
[null,"Trusts should calculate a net transfer between revenue and capital. Transfers from revenue to capital will include the planned use of reserves, or revenue income, on capital items. Transfer from capital to revenue may include the use of grants on premises maintenance items, where this is specifically allowed. "]
[null,"Further explanation is provided in the section relating to line 255 above."]
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[null,"Capital expenditure (lines 601 to 680)"]
[null,"Land and buildings additions (lines 601-620) – include cost of land acquisition including fees and charges related to the acquisition, cost of acquiring existing buildings, including fees and charges related to the acquisition, cost of new construction, including fees, cost of conversions and renovations and cost of extension to existing premises. This needs to be broken down into the following categories:"]
[null,"·        line 601 funded by ESFA grants"]
[null,"·        line 605 donated to the trust by the ESFA include the value of any asset that has been transferred, or due to be transferred from the ESFA to the trust where the ESFA has procured the capital works centrally under the Priority Schools Building Programme (PSBP) or Free Schools Programme"]
[null,"·        line 606- this should be the contra of row 575 recognising the asset expense following receipt of the donated asset (as income)"]
[null,"·        line 615 donated assets expense is the contra to line 575"]
[null,"·        line 615 funded by other capital grants"]
[null,"·        line 620 funded by reserves – including other revenue sources"]
[null,"·        other fixed assets additions (lines 636-638) – include cost of other fixed assets acquisition. These fixed assets include items like furniture and equipment, computer equipment, motor vehicles, assets under construction, etc. This needs to be broken down into the following categories:"]
[null,"·        line 636 funded by ESFA grants"]
[null,"·        line 637 funded by other capital grants"]
[null,"·        line 638 funded by reserves – including other revenue sources"]
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[null,"Capital transfers and conversions (lines 572, 573 and 639)"]
[null,"·        Line 572 capital assets transferred to academy on conversion – include the value of capital assets and liabilities received or receivable on conversion from local authorities on conversion"]
[null,"·        Line 573 capital assets transferred of an existing academy into the trust  – include the value of capital assets and liabilities received or receivable following the transfer of an existing academy from another academy trust"]
[null,"·        Line 639 capital assets transferred of an existing academy out of the trust - – include the value of capital assets and liabilities paid or payable following the transfer of an existing academy to another academy trust.  You should enter the value of any amount paid or payable as a negative value."]
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[null,"2.3.3 Other items"]
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[null,"Other items (lines 700 to 789) "]
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[null,"Cash as at (lines 700 to 701) – include cash information broken down into the following categories:"]
[null,"·        line 700 cash at bank and in hand – include all bank balances and cash balances, please specify the liquid cash balance"]
[null,"·        line 701 overdrafts – include any bank or other overdrafts"]
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[null,"Line 710 gain/loss on disposal of fixed assets – net off the carrying amount of the asset and related selling expenses from the proceeds of the disposal."]
[null,"Line 712 impairment charges – this is a new line where a fixed asset has lost value and has been impaired."]
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[null,"Depreciation and amortisation (lines 715 to 717) – include all depreciation and amortisation charges broken down into the following categories:"]
[null,"·        line 715 buildings – include deprecation charges for buildings only, excluding depreciation relating to donated or other buildings during the year"]
[null,"·        line 716 other assets donated – include depreciation charges for donated assets"]
[null,"·        line 717 other assets owned – include depreciation charges for other assets, excluding buildings or donated assets"]
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[null,"Investments (lines 725 to 730) – include all investments broken down into the following categories:"]
[null,"·        line 725 investments –  Include movements in investments, such as the purchase of new fixed income or equity investments."]
[null,"·        line 730 investment liquidations – include cash or cash equivalents received as a result of investment liquidations"]
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[null,"Provisions excluding pension liabilities (lines 736 to 738) – include all provisions (excluding pension liabilities) broken down into the following categories:"]
[null,"·        line 736 provisions creation / increase – include any new provision (which is a known liability but the timing and amount of payment are uncertain) that have been created or increased in the year; an example of this would be an announcement of a future severance scheme"]
[null,"·        line 737 provisions release – include any reductions to the value of the provisions in the year. No other input required"]
[null,"·        line 738 provisions in year utilisation – include any payments made out against the provisions in the year. No other input required"]
[null,"Note – amounts entered in the provisions section (line 736) must be entered as positive values. Lines 737 to 738 must be entered as negative values. If an amount is entered in provisions, then an explanation in the comments box is required."]
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[null,"Loans as at (lines 780 to 789) – include information on loans broken down into the following categories:"]
[null,"·        line 780 opening outstanding loans – include the value of any closing loans balance outstanding from previous financial year"]
[null,"·        line 785 increase / decrease in outstanding loans – include the value of any increase or decrease in outstanding loans. Please specify in the comments box to whom the loans relate, the amounts specific to each, whether transferred on conversion, reason for loan and duration of loan"]
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[null,"Pupil numbers"]
[null,"Line 999- Please input the actual/estimated total number of students in your trust as at the October census date"]
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[null,"2.3.4  Reserves per academy "]
[null,"Trusts should not include endowments, pensions and capital reserves"]
[null,"A trust will be required to provide an explanation if any of its academies are carrying a negative reserve balance along with the plan of action to bring the deficit fund to surplus. You can collect this information in the comments section of the worksheet and copy it across onto the online form. "]
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[null,"Line 1001 trust  reserves – The balance should be the total revenue reserves balance for every academy and central HQ. It should match the balance c/f to next period: line 430, although there may be genuine reasons for a difference."]
[null,"Line 1002 adjustment to reserves- Please use this line if you need to adjust the reserve balances. An example may be if you have new academies that are not included on the form and you have included financial data for these academies. "]
[null,"Line 1000 centrally held reserves -  please input the value of reserves held centrally and then the value of reserves held by each academy. Any deficits will require a brief explanation."]
[null,"Lines 800-899- input separately the revenue reserves information for each academy included within the return. "]
[null,"All trusts will be required to provide an explanation along with the plan of action to bring the deficit fund to surplus, if any of its academies are carrying a negative reserve balance at the close of each academic year. "]
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[null,"Queries"]
[]
[null,"If you have a query about completing your BFR return please contact the ESFA using the enquiry form."]

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["Budget forecast return 3 year 2020"]
["This form is to be used to help prepare for the online form."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Initial validation","Outstanding validation"]
["Trust name:",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(R5=1,U5,\"\")","v":"Please enter the name your trust."},null,null,null,null,null,{"$f":"IF(B5=\"\",1,0)","v":1},{"$f":"R5","v":1},null,"Please enter the name your trust."]
[]
["Trust type ",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(R7=1,U7,\"\")","v":"Please state whether your trust is a MAT or a SAT."},null,null,null,null,null,{"$f":"IF(B7=\"\",1,0)","v":1},{"$f":"R7","v":1},null,"Please state whether your trust is a MAT or a SAT."]
[]
["Trust UPIN",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(R9=1,U9,\"\")","v":"Please enter your trust UPIN."},null,null,null,null,null,{"$f":"IF(B9=\"\",1,0)","v":1},{"$f":"R9","v":1},null,"Please enter your trust UPIN."]
[]
["Company House Number ",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(R11=1,U11,\"\")","v":"Please enter your trust company house number."},null,null,null,null,null,{"$f":"IF(B11=\"\",1,0)","v":1},{"$f":"R11","v":1},null,"Please enter your trust company house number."]
[]
["What are the contact details for this trust as we may need to contact you?"]
[]
["Full name",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(R15=1,U15,\"\")","v":"Please enter your fulll name."},null,null,null,null,null,{"$f":"IF(B15=\"\",1,0)","v":1},{"$f":"R15","v":1},null,"Please enter your fulll name."]
[]
["UK telephone number",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(R17=1,U17,\"\")","v":"Please enter a full UK telephone number."},null,null,null,null,null,{"$f":"IF(B17=\"\",1,0)","v":1},{"$f":"R17","v":1},null,"Please enter a full UK telephone number."]
[]
["Email Address",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(R19=1,U19,\"\")","v":"Please enter your email address."},null,null,null,null,null,{"$f":"IF(B19=\"\",1,0)","v":1},{"$f":"R19","v":1},null,"Please enter your email address."]
[]
["Role in trust",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(R21=1,U21,\"\")","v":"Please enter your role within the trust."},null,null,null,null,null,{"$f":"IF(B21=\"\",1,0)","v":1},{"$f":"R21","v":1},null,"Please enter your role within the trust."]
[]
[]
["No of academies in trust",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(B24-B25=0,\"\",IF(D24=\"\",\"FQ10: Please explain why the number of academies in the return are different to the number of academies in the trust. Please explain if there have been new academy openers, transfers, mergers, closures or demergers during the period.\",\"\"))","v":""},null,null,null,null,null,"MAT","Yes",null,{"$f":"IF(B24-B25=0,0,IF(D24=\"\",1,0))","v":0}]
["No of academies in return",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(COUNT(A30:A151)-B25=0,\"\",\"Can you ensure the correct details are input for the academy reserves below. This includes the upin as well as the academy name. The number should match the number input in cell B23. This helps to complete the workbook reserves section\")","v":""},null,null,null,null,null,"SAT","No"]
[]
["Which academies do you want to include in this return?"]
[]
["Academy UPIN","Academy Name"]
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[null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,101,"N",null,null,null,2]
[null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,102,"N",null,null,null,2]
[null,null,null,null,null,null,null,null,null,null,null,"",null,null,null,null,null,103,"N",null,null,null,2]

{"sheet":"BFR3Y 2020","index":2,"n_rows":334,"n_cols":37,"rows_kept":334,"cut":false,"hidden":false,"merged":[[132,1,133,3],[130,14,130,16],[15,10,15,16],[16,10,16,16],[17,10,17,16],[18,10,18,16],[24,10,24,12],[24,14,24,16],[60,10,60,12],[60,14,60,16],[85,10,85,12],[85,14,85,16],[101,10,101,12],[101,14,101,16],[130,10,130,12],[101,6,101,8],[130,6,130,8],[159,6,159,8],[174,6,174,8],[199,10,199,12],[199,14,199,16],[199,6,199,8],[159,10,159,12],[159,14,159,16],[174,10,174,12],[174,14,174,16]]}
["Budget forecast return three year 2020",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"hidden from here"]
["This form  is part of the annual return for all established trusts. This is not the correct form for a newly opened academy.  This form should be completed on an accruals and prepayments basis"]
["Workbook only - not for submission"]
[]
[]
["Trust name:",{"$f":"'Organisation user'!B5","v":0}]
[]
["Trust type ","SAT"]
[]
["Trust UPIN",{"$f":"'Organisation user'!B9","v":0}]
[]
["Trust Companies House number:",{"$f":"'Organisation user'!B11","v":0}]
[]
[]
["Finance Questions",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Query No",null,"Query",null,"Test  No","Formula","Text for test","Formula"]
["FQ1","Have you had any provisions during this period, excluding pension liability?","No"]
["FQ2","Have you had any loans during the period?","No"]
["FQ3","Have you had any investments during the period?","No"]
["FQ4","Have you had any overdrafts during the period?","No"]
["FQ5","Are you in a different scheme from the Risk Protection Assurance scheme?","No","i",{"$f":"IF(AND(C20=\"Yes\",AA20=0),\"Please respond in the validations table\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB20","v":"FQ5"},{"$f":"IF(Z20=\"\",\"\",\"Please refer to \"&X20&\" in the validations table\")","v":""},{"$f":"IF(ISERROR(AC20),\"You have input something incorrectly\",IF(AC20>0,AD20,\"\"))","v":""},{"$f":"VLOOKUP(A20,'Trust validations table'!$A$15:$D$170,4,FALSE)","v":0},"FQ5",{"$f":"IF(C20=\"YES\",1,IF(C20=\"no\",0,\"Error\"))","v":0},"Are you in a different scheme from the Risk Protection Assurance scheme?","=IF(C20'=\"YES\",1,IF(C20'=\"no\",0,\"Error\"))"]
["FQ6","Please use this section to summarise how COVID-19 has had material impact on any actuals, forecast or pupil numbers for your academy trust",null,"i","Please respond in the validations table",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AB21","v":"FQ6"},"Please refer to FQ6 in the validations table","Please provide a short summary of this and and where any of these are shown in the return.",{"$f":"VLOOKUP(A21,'Trust validations table'!$A$15:$D$170,4,FALSE)","v":0},"FQ6",1,"Please provide a short summary of this and and where any of these are shown in the return.","=IF(C21'=\"YES\",1,IF(C21'=\"no\",0,\"Error\"))"]
[]
[]
[]
[null,"REVENUE ",null,null,null,null,null,null,"Revenue summary 2018/19",null,"Yr1",null,null,null,"Yr2"]
[null,"1    REVENUE INCOME",null,null,null,null,null,null,"TOTAL",null,"Actuals","Calculated","TOTAL",null,"Forecast","Calculated","TOTAL",null,null,null,null,null,null,null,null,null,"hidden from here"]
[null,"DfE ESFA income",null,null,null,null,null,null,"2018/19",null,"Sep 19 - Mar 20","Apr 20 - Aug 20","2019/20",null,"Sep 20 - Mar 21","Apr 21 - Aug 21","2020/21"]
[null,"Category","Line no.",null,"Validation",null,null,null,"£'000",null,"£'000","£'000","£'000",null,"£'000","£'000","£'000","Help Text Guidance","Rounded £000 test","Minimum value test","Maximum value test","Minimum value £'000","Maximum value £'000","Query No",null,"Query",null,"Test  No","Formula","Text for test","Formula"]
[null,"Rates reclaim",101,null,{"$f":"IF(AND(AA29=0,OR(S29<>\"\",T29<>\"\",U29<>\"\",Z29<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,{"$f":"+M29-K29","v":0},null,null,null,{"$f":"+Q29-O29","v":0},null,null,{"$f":"IF(OR(K29-ROUND(K29,)<>0,M29-ROUND(M29,)<>0,O29-ROUND(O29,)<>0,Q29-ROUND(Q29,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K29<V29,L29<V29,M29<V29,O29<V29,P29<V29,Q29<V29),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(K29>W29,L29>W29,M29>W29,O29>W29,P29>W29,Q29>W29),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C29,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-100000},{"$f":"VLOOKUP($C29,'Min Max table'!$A$4:$C$209,3,FALSE)","v":100000},null,null,null,null,null,null,null,null,null,null,null,null,"List boxes"]
[null,"General Academy Grant (GAG) (excluding Student Service Grant)",102,"i","Check- see columns N-U for info",null,null,null,null,null,null,0,null,null,null,{"$f":"+Q30-O30","v":0},null,"Please note that this value will need to be the gross figure for trusts in the RPA scheme , i.e. the value before the RPA contribution is deducted from your GAG payment. Similarly where income is deducted for repayment of a loan.",{"$f":"IF(OR(K30-ROUND(K30,)<>0,M30-ROUND(M30,)<>0,O30-ROUND(O30,)<>0,Q30-ROUND(Q30,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K30<V30,L30<V30,M30<V30,O30<V30,P30<V30,Q30<V30),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(K30>W30,L30>W30,M30>W30,O30>W30,P30>W30,Q30>W30),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C30,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C30,'Min Max table'!$A$4:$C$209,3,FALSE)","v":800000},{"$f":"\"QU\"&AB30","v":"QU1"},{"$f":"IF(Z30=\"\",\"\",\"Please refer to \"&X30&\" in the validations table\")","v":"Please refer to QU1 in the validations table"},{"$f":"IF(ISERROR(AC30),\"You have input something incorrectly\",IF(AC30>0,AD30,\"\"))","v":"You have forecast zero for GAG income for next year (102).  Please provide an explanation why this value is zero?"},{"$f":"VLOOKUP(X30,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},1,{"$f":"IF(Q30=0,AB30,0)","v":1},"You have forecast zero for GAG income for next year (102).  Please provide an explanation why this value is zero?","IF(Q30=0,AB30,0)",null,null,null,null,"Yes","SAT"]
[null,"Student Services Grant (Academy Post 16 Bursary Funding)",103,null,"",null,null,null,null,null,null,0,null,null,null,0,null,null,"","","",{"$f":"VLOOKUP($C31,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C31,'Min Max table'!$A$4:$C$209,3,FALSE)","v":100000},null,null,null,null,null,null,null,null,null,null,null,null,"No","MAT"]
[null,"Start Up Grants",105,null,"",null,null,null,null,null,null,0,null,null,null,0,null,null,"","","",{"$f":"VLOOKUP($C32,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C32,'Min Max table'!$A$4:$C$209,3,FALSE)","v":100000}]
[null,"Pupil Premium & Service Premium",108,"i","",null,null,null,null,null,null,0,null,null,null,0,null,"Do not include any looked after children pupil premium allocations as this is funding provided by local authorities and should be included within line 200.","","","",{"$f":"VLOOKUP($C33,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C33,'Min Max table'!$A$4:$C$209,3,FALSE)","v":100000}]
[null,"Pupil Number Adjustment",132,null,"",null,null,null,null,null,null,0,null,null,null,0,null,null,"","","",{"$f":"VLOOKUP($C34,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-100000},{"$f":"VLOOKUP($C34,'Min Max table'!$A$4:$C$209,3,FALSE)","v":100000},{"$f":"\"QU\"&AB34","v":"QU2"},{"$f":"IF(Z34=\"\",\"\",\"Please refer to \"&X34&\" in the validations table\")","v":""},{"$f":"IF(ISERROR(AC34),\"You have input something incorrectly\",IF(AC34>0,AD34,\"\"))","v":""},{"$f":"VLOOKUP(X34,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},2,{"$f":"IF(OR(M34<>0,Q34<>0),AB34,0)","v":0},"Please provide further details on the value and estimation of the Pupil Number Adjustment (132)","IF(OR(I34<>0,M34<>0,Q34<>0),AB34,0)"]
[null,"Other DfE/ESFA revenue grants",135,"i","",null,null,null,null,null,null,0,null,null,null,0,null,"Include any remaining non-GAG grants receivable not included in lines 101 to 138.","","","",{"$f":"VLOOKUP($C35,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C35,'Min Max table'!$A$4:$C$209,3,FALSE)","v":100000}]
[null,"Universal Infant Free School Meals",136,null,"",null,null,null,null,null,null,0,null,null,null,0,null,null,"","","",{"$f":"VLOOKUP($C36,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C36,'Min Max table'!$A$4:$C$209,3,FALSE)","v":100000}]
[null,"Insurance",137,"i","",null,null,null,null,null,null,0,null,null,null,0,null,"This should only contain any insurance top-up grant received from the ESFA. It should not include the value of insurance claims.","","","",{"$f":"VLOOKUP($C37,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C37,'Min Max table'!$A$4:$C$209,3,FALSE)","v":100000}]
[null,"Sponsor Capacity Grant",138,null,"",null,null,null,null,null,null,0,null,null,null,0,null,null,"","","",{"$f":"VLOOKUP($C38,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C38,'Min Max table'!$A$4:$C$209,3,FALSE)","v":300000}]
[null,"Other DfE/ESFA family revenue Grants",150,"i","",null,null,null,null,null,null,0,null,null,null,0,null,"This should only be used for grants from the DfE family, including National College of Teaching and Leadership, Standards Testing Agency, Office of the Children's Commissioner, or Equality and Human Rights Commission.",{"$f":"IF(OR(K39-ROUND(K39,)<>0,M39-ROUND(M39,)<>0,O39-ROUND(O39,)<>0,Q39-ROUND(Q39,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K39<V39,L39<V39,M39<V39,O39<V39,P39<V39,Q39<V39),\"A value is below the minimum value allowed\",\"\")","v":""},"",{"$f":"VLOOKUP($C39,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-100000},{"$f":"VLOOKUP($C39,'Min Max table'!$A$4:$C$209,3,FALSE)","v":300000}]
[null,"Total DfE/ESFA revenue Income",199,null,null,null,null,null,null,"i",{"$f":"SUM(K29:K39)","v":0},{"$f":"SUM(L29:L39)","v":0},{"$f":"SUM(M29:M39)","v":0},null,{"$f":"SUM(O29:O39)","v":0},{"$f":"SUM(P29:P39)","v":0},{"$f":"SUM(Q29:Q39)","v":0},null,{"$f":"IF(OR(I40-ROUND(I40,)<>0,),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(I40<V40),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(I40>W40),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C40,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-300000},{"$f":"VLOOKUP($C40,'Min Max table'!$A$4:$C$209,3,FALSE)","v":2200000}]
[null,"Other Revenue",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(I41-ROUND(I41,)<>0,),\"No decimal places\",\"\")","v":""},null,{"$f":"IF(OR(G41>W41,I41>W41,K41>W41,L41>W41,M41>W41,O41>W41,P41>W41,Q41>W41),\"Input value is too high\",\"\")","v":""}]
[null,"Local authority revenue income",200,"i",{"$f":"IF(AND(AA42=0,OR(S42<>\"\",T42<>\"\",U42<>\"\",Z42<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,{"$f":"+M42-K42","v":0},null,null,null,{"$f":"+Q42-O42","v":0},null,"Include all revenue income received or receivable from local authorities, but exclude revenue surplus transfers from predecessor local authority maintained schools on conversion.",{"$f":"IF(OR(K42-ROUND(K42,)<>0,M42-ROUND(M42,)<>0,O42-ROUND(O42,)<>0,Q42-ROUND(Q42,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K42<V42,L42<V42,M42<V42,O42<V42,P42<V42,Q42<V42),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(K42>W42,L42>W42,M42>W42,O42>W42,P42>W42,Q42>W42),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C42,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C42,'Min Max table'!$A$4:$C$209,3,FALSE)","v":100000}]
[null,"Other government grants",205,"i","",null,null,null,null,null,null,{"$f":"+M43-K43","v":0},null,null,null,{"$f":"+Q43-O43","v":0},null,"Include all revenue grants receivable from other government sources (i.e. excluding DfE, other bodies within the DfE family, ESFA and local authority) that are not included in the lines above. ",{"$f":"IF(OR(K43-ROUND(K43,)<>0,M43-ROUND(M43,)<>0,O43-ROUND(O43,)<>0,Q43-ROUND(Q43,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K43<V43,L43<V43,M43<V43,O43<V43,P43<V43,Q43<V43),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(K43>W43,L43>W43,M43>W43,O43>W43,P43>W43,Q43>W43),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C43,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C43,'Min Max table'!$A$4:$C$209,3,FALSE)","v":100000}]
[null,"Non government grants",210,"i","",null,null,null,null,null,null,{"$f":"+M44-K44","v":0},null,null,null,{"$f":"+Q44-O44","v":0},null,"Include all revenue grants received from non-government sources.","","","",{"$f":"VLOOKUP($C44,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C44,'Min Max table'!$A$4:$C$209,3,FALSE)","v":100000}]
[null,"Income from trading activities",211,"i","",null,null,null,null,null,null,{"$f":"+M45-K45","v":0},null,null,null,{"$f":"+Q45-O45","v":0},null,"Include all revenue received from trading activities such as hall hire, catering, rental income and insurance claims.","","","",{"$f":"VLOOKUP($C45,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C45,'Min Max table'!$A$4:$C$209,3,FALSE)","v":100000}]
[null,"Other income, including investment income",220,"i","",null,null,null,null,null,null,{"$f":"+M46-K46","v":0},null,null,null,{"$f":"+Q46-O46","v":0},null,"Include any other revenue income not covered by the above categories e.g. donations, business sponsorship, parental contributions, investment income etc.","","","",{"$f":"VLOOKUP($C46,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C46,'Min Max table'!$A$4:$C$209,3,FALSE)","v":100000}]
[null,"Total Other revenue Income",250,null,"",null,null,null,null,"i",{"$f":"SUM(K42:K46)","v":0},{"$f":"SUM(L42:L46,L51)","v":0},{"$f":"SUM(M42:M46)","v":0},null,{"$f":"SUM(O42:O46)","v":0},{"$f":"SUM(P42:P46,P51)","v":0},{"$f":"SUM(Q42:Q46)","v":0},"Fixed assets donated on conversion or pension donated on conversion should be excluded from other income.",{"$f":"IF(OR(I47-ROUND(I47,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(I47<V47),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(I47>W47),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C47,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-1600000},{"$f":"VLOOKUP($C47,'Min Max table'!$A$4:$C$209,3,FALSE)","v":500000}]
[null,"Surplus transfers on conversion"]
[null,"Revenue surplus transfer of an existing academy into the trust",212,"i",{"$f":"IF(AND(AA49=0,OR(S49<>\"\",T49<>\"\",U49<>\"\",Z49<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,{"$f":"+M49-K49","v":0},null,null,null,{"$f":"+Q49-O49","v":0},null,"Include all revenue surplus which is received, or receivable following the transfer of an existing academy, excluding pensions and fixed assets.",{"$f":"IF(OR(K49-ROUND(K49,)<>0,M49-ROUND(M49,)<>0,O49-ROUND(O49,)<>0,Q49-ROUND(Q49,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K49<V49,L49<V49,M49<V49,O49<V49,P49<V49,Q49<V49),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(K49>W49,L49>W49,M49>W49,O49>W49,P49>W49,Q49>W49),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C49,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C49,'Min Max table'!$A$4:$C$209,3,FALSE)","v":400000}]
[null,"Revenue surplus transfer to academy on conversion",215,"i",{"$f":"IF(AND(AA50=0,OR(S50<>\"\",T50<>\"\",U50<>\"\",Z50<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,{"$f":"+M50-K50","v":0},null,null,null,{"$f":"+Q50-O50","v":0},null,"Include revenue surplus received or receivable on conversion from local authorities, e.g. surpluses received from local authorities on conversion excluding pensions and fixed assets.",{"$f":"IF(OR(K50-ROUND(K50,)<>0,M50-ROUND(M50,)<>0,O50-ROUND(O50,)<>0,Q50-ROUND(Q50,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K50<V50,L50<V50,M50<V50,O50<V50,P50<V50,Q50<V50),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(K50>W50,L50>W50,M50>W50,O50>W50,P50>W50,Q50>W50),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C50,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C50,'Min Max table'!$A$4:$C$209,3,FALSE)","v":400000}]
[null,"Subtotal transfers surplus",218,null,null,null,null,null,null,"i",{"$f":"K49+K50","v":0},{"$f":"L49+L50","v":0},{"$f":"M49+M50","v":0},null,{"$f":"O49+O50","v":0},{"$f":"P49+P50","v":0},{"$f":"Q49+Q50","v":0},null,{"$f":"IF(OR(I51-ROUND(I51,)<>0,),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(I51<V51),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(I51>W51),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C51,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-800000},{"$f":"VLOOKUP($C51,'Min Max table'!$A$4:$C$209,3,FALSE)","v":800000}]
[null,null,null,null,{"$f":"IF(AND(AA56=0,OR(S52<>\"\",T52<>\"\",U52<>\"\",Z56<>\"\")),\"Check- see columns N-U for info\",\"\")","v":"Check- see columns N-U for info"}]
[]
[null,"Transfers between Revenue and Capital (line 585)",255,"i",{"$f":"IF(AND(AA54=0,OR(S54<>\"\",T54<>\"\",U54<>\"\",Z54<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,"i",null,{"$f":"+M54-K54","v":0},null,null,null,{"$f":"+Q54-O54","v":0},null,"Net transfer between revenue and capital. This should be the planned transfer from revenue reserves or income to the capital budget to spend on capital items. This should normally  be a -ve figure  as transfers from capital funding to revenue reserves is normally disallowed. However on occasion where a capital grant is spent for the purpose on which it was intended but the expense has been reclassified by auditors as revenue ( e.g. roof repair) then there may be a legitimate justification for reclassifying the capital grant expense as a revenue expense. In this case there may be a need to transfer from capital to revenue and hence create a +ve transfer to revenue from capital (ie -ve in contra line 585).",{"$f":"IF(OR(I54-ROUND(I54,)<>0,K54-ROUND(K54,)<>0,M54-ROUND(M54,)<>0,O54-ROUND(O54,)<>0,Q54-ROUND(Q54,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(I54<V54,K54<V54,L54<V54,M54<V54,O54<V54,P54<V54,Q54<V54),\"Transfers values appear too high\",\"\")","v":""},{"$f":"IF(OR(I54>W54,K54>W54,L54>W54,M54>W54,O54>W54,P54>W54,Q54>W54),\"Transfers to capital is too high\",\"\")","v":""},{"$f":"VLOOKUP($C54,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C54,'Min Max table'!$A$4:$C$209,3,FALSE)","v":400000}]
[]
[null,"Total Revenue Income",298,null,{"$f":"IF(AND(AA57=0,OR(S56<>\"\",T56<>\"\",U56<>\"\",Z57<>\"\")),\"Check- see columns N-U for info\",\"\")","v":"Check- see columns N-U for info"},null,null,null,{"$f":"+I47+I54+I40+I51","v":0},null,{"$f":"+K47+K54+K40+K51","v":0},{"$f":"+L47+L54+L40","v":0},{"$f":"+M47+M54+M40+M51","v":0},null,{"$f":"+O47+O54+O40+O51","v":0},{"$f":"+P47+P54+P40","v":0},{"$f":"+Q47+Q54+Q40+Q51","v":0},null,null,null,null,{"$f":"VLOOKUP($C56,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C56,'Min Max table'!$A$4:$C$209,3,FALSE)","v":0},{"$f":"\"QU\"&AB56","v":"QU3"},{"$f":"IF(Z56=\"\",\"\",\"Please refer to \"&X56&\" in the validations table\")","v":"Please refer to QU3 in the validations table"},{"$f":"IF(ISERROR(AC56),\"Your Yr 1 or Y2 income or expenditure totals in either year is NIL. Is this correct?\",IF(AC56>0,AD56,\"\"))","v":"Your Yr 1 or Y2 income or expenditure totals in either year is NIL. Is this correct?"},{"$f":"VLOOKUP(X56,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},3,{"$f":"IF(AND($Q$56/$M$56<0.9,$Q$83/$M$83>0.9),AB56,0)","v":{"$error":"#DIV/0!"}},"Your Yr2 income is forecast to decline by more than 10%  compared to Yr1. This is not matched by a corresponding decrease in expenditure. Please explain a) the reduction in income and b)  why you are not planning to reduce expenditure in line.","IF(AND($Q$56/$M$56<0.9,$Q$83/$M$83>0.9),AB56,0)"]
[null,null,null,null,{"$f":"IF(AND(AA83=0,OR(S57<>\"\",T57<>\"\",U57<>\"\",Z83<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,null,null,null,"Estimate \nSep 19 - Mar 20",null,null,null,null,null,null,null,null,{"$f":"\"QU\"&AB57","v":"QU4"},{"$f":"IF(Z57=\"\",\"\",\"Please refer to \"&X57&\" in the validations table\")","v":"Please refer to QU4 in the validations table"},{"$f":"IF(ISERROR(AC57),\"Your Yr 1 or Y2 income or expenditure totals in either year is NIL. Is this correct?\",IF(AC57>0,AD57,\"\"))","v":"Your Yr 1 or Y2 income or expenditure totals in either year is NIL. Is this correct?"},{"$f":"VLOOKUP(X57,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},4,{"$f":"IF(AND($Q$56/$M$56<1.1,$Q$83/$M$83>1.1),AB57,0)","v":{"$error":"#DIV/0!"}},"Your Yr2 expenditure is forecast to increase by more than 10% compared to Yr1 and is not matched by a corresponding increase in income. Please provide details for increase in expenditure.","IF(AND($Q$56/$M$56<1.1,$Q$83/$M$83>1.1),AB57,0)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"%"]
[null,"Proportion of revenue income that will come from a public body",299,"i",{"$f":"IF(AND(AA59=0,OR(S59<>\"\",T59<>\"\",U59<>\"\",Z59<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Please enter the estimated % of total revenue income that will come from a public body (line 298).  This will include the EFA, other government departments, local authorities and other academies, so should be a large percentage.",{"$f":"IF(O59-ROUND(O59,)<>0,\"No decimal places\",\"\")","v":""},{"$f":"IF(O59<V59,\"Input value is too low\",\"\")","v":""},{"$f":"IF(OR(K59>W59,L59>W59,M59>W59,O59>W59,P59>W59,Q59>W59),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C59,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-60},{"$f":"VLOOKUP($C59,'Min Max table'!$A$4:$C$209,3,FALSE)","v":100}]
[]
[null,null,null,null,null,null,null,null,"Revenue summary 2018/19",null,"Yr1",null,null,null,"Yr2"]
[null,"2   REVENUE EXPENDITURE",null,null,null,null,null,null,"TOTAL",null,"Actuals","Calculated","TOTAL",null,"Forecast","Calculated","TOTAL"]
[null,null,null,null,null,null,null,null,"2018/19",null,"Sep 19 - Mar 20","Apr 20 - Aug 20","2019/20",null,"Sep 20 - Mar 21","Apr 21 - Aug 21","2020/21"]
[null,"Staff costs (excluding pension movements)",null,null,null,null,null,null,"£'000",null,"£'000","£'000","£'000",null,"£'000","£'000","£'000"]
[null,"Wages and Salaries",310,"i",{"$f":"IF(AND(AA65=0,OR(S65<>\"\",T65<>\"\",U65<>\"\",Z65<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,{"$f":"+M65-K65","v":0},null,null,null,{"$f":"+Q65-O65","v":0},null,"Include the full costs of employment for staff employed directly/indirectly by the trust including gross pay, bonuses, overtime, allowances, maternity and sick pay.",{"$f":"IF(OR(K65-ROUND(K65,)<>0,M65-ROUND(M65,)<>0,O65-ROUND(O65,)<>0,Q65-ROUND(Q65,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K65<V65,L65<V65,M65<V65,O65<V65,P65<V65,Q65<V65),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(K65>W65,L65>W65,M65>W65,O65>W65,P65>W65,Q65>W65),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C65,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C65,'Min Max table'!$A$4:$C$209,3,FALSE)","v":800000}]
[null,"Social Security Costs",311,"i",{"$f":"IF(AND(AA66=0,OR(S66<>\"\",T66<>\"\",U66<>\"\",Z66<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,{"$f":"+M66-K66","v":0},null,null,null,{"$f":"+Q66-O66","v":0},null,"Include the employer’s national insurance and any costs of the apprenticeship levy.",{"$f":"IF(OR(K66-ROUND(K66,)<>0,M66-ROUND(M66,)<>0,O66-ROUND(O66,)<>0,Q66-ROUND(Q66,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K66<V66,L66<V66,M66<V66,O66<V66,P66<V66,Q66<V66),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(K66>W66,L66>W66,M66>W66,O66>W66,P66>W66,Q66>W66),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C66,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C66,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000}]
[null,"Pension Cost: Teaching staff",320,"i",{"$f":"IF(AND(AA67=0,OR(S67<>\"\",T67<>\"\",U67<>\"\",Z67<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,{"$f":"+M67-K67","v":0},null,null,null,{"$f":"+Q67-O67","v":0},null,"Include the superannuation contributions relating to teaching staff, i.e. staff members in the teachers pension scheme including those on the leadership pay scale. It should include actual pension contribution.","","","",{"$f":"VLOOKUP($C67,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C67,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000}]
[null,"Pension Cost: Non-teaching staff",325,"i",{"$f":"IF(AND(AA68=0,OR(S68<>\"\",T68<>\"\",U68<>\"\",Z68<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,{"$f":"+M68-K68","v":0},null,null,null,{"$f":"+Q68-O68","v":0},null,"Include actual pension contributions and any payments to address the deficit on the LGPS fund, but not include any change in the value of the deficit calculated under FRS102.","","","",{"$f":"VLOOKUP($C68,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C68,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000}]
[null,"Total staff costs",335,null,null,null,null,null,null,"i",{"$f":"SUM(K65:K68)","v":0},{"$f":"SUM(L65:L68)","v":0},{"$f":"SUM(M65:M68)","v":0},null,{"$f":"SUM(O65:O68)","v":0},{"$f":"SUM(P65:P68)","v":0},{"$f":"SUM(Q65:Q68)","v":0},null,{"$f":"IF(OR(I69-ROUND(I69,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(I69<V69),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(I69>W69),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C69,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C69,'Min Max table'!$A$4:$C$209,3,FALSE)","v":1400000}]
[]
[null,"Non - staff costs"]
[null,"Other Staff Support Costs",330,"i",{"$f":"IF(AND(AA72=0,OR(S72<>\"\",T72<>\"\",U72<>\"\",Z72<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,{"$f":"+M72-K72","v":0},null,null,null,{"$f":"+Q72-O72","v":0},null,"Include any indirect staffing costs such as training and development, staff travel, childcare vouchers and DBS checks.",{"$f":"IF(OR(K72-ROUND(K72,)<>0,M72-ROUND(M72,)<>0,O72-ROUND(O72,)<>0,Q72-ROUND(Q72,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K72<V72,L72<V72,M72<V72,O72<V72,P72<V72,Q72<V72),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(K72>W72,L72>W72,M72>W72,O72>W72,P72>W72,Q72>W72),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C72,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C72,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000}]
[null,"Other non staff support costs (cash)",378,"i",{"$f":"IF(AND(AA73=0,OR(S73<>\"\",T73<>\"\",U73<>\"\",Z73<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,{"$f":"+M73-K73","v":0},null,null,null,{"$f":"+Q73-O73","v":0},null,"Include any other revenue expenditure not covered by the above categories e.g. costs of all educational and non-educational supplies and services, RPA contributions, repairs and maintenance costs, legal and governance costs, bank charges and interest. Do not include revenue deficits on conversion/ transfer or any non cash costs such as unwinding of the discount, impairment, depreciation.",{"$f":"IF(OR(K73-ROUND(K73,)<>0,M73-ROUND(M73,)<>0,O73-ROUND(O73,)<>0,Q73-ROUND(Q73,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K73<V73,L73<V73,M73<V73,O73<V73,P73<V73,Q73<V73),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(K73>W73,L73>W73,M73>W73,O73>W73,P73>W73,Q73>W73),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C73,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C73,'Min Max table'!$A$4:$C$209,3,FALSE)","v":800000}]
[null,"Subtotal support costs",349,null,null,null,null,null,null,"i",{"$f":"SUM(K72:K73)","v":0},{"$f":"SUM(L72:L73)","v":0},0,null,0,0,0,null,{"$f":"IF(OR(I74-ROUND(I74,)<>0,),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(I74<V74),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(I74>W74),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C74,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C74,'Min Max table'!$A$4:$C$209,3,FALSE)","v":1000000}]
[]
[null,"Deficit transfers on conversion"]
[null,"Revenue deficit transfer of an existing academy into the trust",350,"i",{"$f":"IF(AND(AA77=0,OR(S77<>\"\",T77<>\"\",U77<>\"\",Z77<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,{"$f":"+M77-K77","v":0},null,null,null,{"$f":"+Q77-O77","v":0},null,"Include all revenue deficit payable following the transfer of an existing academy, excluding pensions and fixed assets. ",{"$f":"IF(OR(K77-ROUND(K77,)<>0,M77-ROUND(M77,)<>0,O77-ROUND(O77,)<>0,Q77-ROUND(Q77,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K77<V77,L77<V77,M77<V77,O77<V77,P77<V77,Q77<V77),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(K77>W77,L77>W77,M77>W77,O77>W77,P77>W77,Q77>W77),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C77,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C77,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000}]
[null,"Revenue deficit transfer to academy on conversion",351,"i",{"$f":"IF(AND(AA78=0,OR(S78<>\"\",T78<>\"\",U78<>\"\",Z78<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,{"$f":"+M78-K78","v":0},null,null,null,{"$f":"+Q78-O78","v":0},null,"Include revenue deficit payable on conversion from local authorities, e.g. deficits received from local authorities on conversion excluding pensions and fixed assets.",{"$f":"IF(OR(K78-ROUND(K78,)<>0,M78-ROUND(M78,)<>0,O78-ROUND(O78,)<>0,Q78-ROUND(Q78,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K78<V78,L78<V78,M78<V78,O78<V78,P78<V78,Q78<V78),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(K78>W78,L78>W78,M78>W78,O78>W78,P78>W78,Q78>W78),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C78,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C78,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000}]
[null,"Subtotal transfer deficit",352,null,null,null,null,null,null,"i",{"$f":"SUM(K77:K78)","v":0},{"$f":"SUM(L77:L78)","v":0},{"$f":"SUM(M77:M78)","v":0},null,{"$f":"SUM(O77:O78)","v":0},{"$f":"SUM(P77:P78)","v":0},{"$f":"SUM(Q77:Q78)","v":0},null,{"$f":"IF(OR(I79-ROUND(I79,)<>0,),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(I79<V79),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(I79>W79),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C79,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C79,'Min Max table'!$A$4:$C$209,3,FALSE)","v":400000}]
[]
[null,"Other Non cash costs",395,"i",{"$f":"IF(AND(AA81=0,OR(S81<>\"\",T81<>\"\",U81<>\"\",Z81<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,"i",null,{"$f":"+M81-K81","v":0},null,null,null,{"$f":"+Q81-O81","v":0},null,"Only include any non cash costs that flow into revenue reserves. If non cash costs  feed the pensions reserve  or the capital fund then please exclude.  An example is where depreciation flows into the capital fund- in this case this should not be included here. Instead it should be disclosed in the other items section below. If you include impairment  charges in revenue reserves then please provide an explanation following the validation query. Please include other non cash items such as provisions ( but not pension liabilities) or unwinding of the discount.",{"$f":"IF(OR(I81-ROUND(I81,)<>0,K81-ROUND(K81,)<>0,L81-ROUND(L81,)<>0,M81-ROUND(M81,)<>0,O81-ROUND(O81,)<>0,P81-ROUND(P81,)<>0,Q81-ROUND(Q81,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(I81<V81,K81<V81,L81<V81,M81<V81,O81<V81,P81<V81,Q81<V81),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(I81>W81,K81>W81,L81>W81,M81>W81,O81>W81,P81>W81,Q81>W81),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C81,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C81,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},{"$f":"\"QU\"&AB81","v":"QU23"},{"$f":"IF(Z81=\"\",\"\",\"Please refer to \"&X81&\" in the validations table\")","v":""},{"$f":"IF(AC81>0,AD81,\"\")","v":""},{"$f":"VLOOKUP(X81,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},23,{"$f":"IF(OR($K$81>0,$L$81>0,$M$81>0,$O$81>0,$P$81>0,$Q$81>0),AB81,0)","v":0},"Please provide further details of your non cash costs.","IF(OR($G$81>0,$H$81>0,$I$81,$K$81>0,$L$81>0,$M$81>0,$O$81>0,$P$81>0,$Q$81>0),AB81,0)"]
[]
[null,"Total revenue expenditure",380,null,{"$f":"IF(AND(Z83=0,OR(R83<>\"\",S83<>\"\",T83<>\"\",Y83<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,{"$f":" SUM(I69, I74, I79,I81)","v":0},null,{"$f":"SUM(K69,K74,K79,K81)","v":0},{"$f":"SUM(L69,L74,L79,L81)","v":0},0,null,{"$f":"SUM(O69,O74,O79,O81)","v":0},0,0,null,null,null,null,{"$f":"VLOOKUP($C83,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C83,'Min Max table'!$A$4:$C$209,3,FALSE)","v":0},{"$f":"\"QU\"&AB83","v":"QU5"},{"$f":"IF(Z83=\"\",\"\",\"Please refer to \"&X83&\" in the validations table\")","v":""},{"$f":"IF(ISERROR(AC83),\"Your income or expense totals are NIL for Yr1- is this correct?\",IF(AC83>0,AD83,\"\"))","v":""},{"$f":"VLOOKUP(X83,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},5,{"$f":"IF($Q$83=0,0,IF(($Q$65+$Q$66+$Q$67+$Q$68)/$Q$83>0.85,$AB83,0))","v":0},"Your Yr2 staff costs (lines 310, 311, 320 and 325) are forecast to be more than 85% of your total revenue expenditure.  Please can you provide further information on your staff costs and the high proportion it represents of total costs.","IF($Q$83=0,0,IF(($Q$65+$Q$66+$Q$67+$Q$68)/$Q$83>0.85,$AB83,0))"]
[]
[]
[null,null,null,null,null,null,null,null,"Revenue summary 2018/19",null,"Yr1",null,null,null,"Yr2"]
[null,"3 REVENUE TOTALS",null,null,null,null,null,null,"TOTAL",null,"Calculated","Calculated","TOTAL",null,"Calculated","Calculated","TOTAL"]
[null,null,null,null,null,null,null,null,"2018/19",null,"Sep 19 - Mar 20","Apr 20 - Aug 20","2019/20",null,"Sep 20 - Mar 21","Apr 21 - Aug 21","2020/21"]
[null,null,null,null,null,null,null,null,"£'000",null,"£'000","£'000","£'000",null,"£'000","£'000","£'000"]
[null,"Net revenue income/(expenditure) for the period",400,null,{"$f":"IF(AND(AA90=0,OR(S90<>\"\",T90<>\"\",U90<>\"\",Z90<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,{"$f":"+I56-I83","v":0},null,{"$f":"+K56-K83","v":0},{"$f":"+L56-L83","v":0},{"$f":"+M56-M83","v":0},null,{"$f":"+O56-O83","v":0},{"$f":"+P56-P83","v":0},{"$f":"+Q56-Q83","v":0},null,null,null,null,{"$f":"VLOOKUP($C90,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C90,'Min Max table'!$A$4:$C$209,3,FALSE)","v":0},{"$f":"\"QU\"&AB90","v":"QU6"},{"$f":"IF(Z90=\"\",\"\",\"Please refer to \"&X90&\" in the validations table\")","v":""},{"$f":"IF(AC90>0,AD90,\"\")","v":""},{"$f":"VLOOKUP(X90,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},6,{"$f":"IF(OR($M$90<0,$Q$90<0),AB90,0)","v":0},"1) The budget shows a deficit on revenue funds in Yr1 or Yr2.  Please provide details why  the revenue funds balance has fallen into a deficit during the respective period.   2) What actions are being taken to restore the revenue funds balance into a surplus position?       3) The Academies Financial Handbook requires academies to maintain a balanced budget, when is this likely to be achieved?   4) Do you have an agreed recovery plan with the ESFA?","IF(OR($I$90<0,$M$90<0,$Q$90),AB90,0)"]
[null,null,null,null,{"$f":"IF(AND(AA91=0,OR(S91<>\"\",T91<>\"\",U91<>\"\",Z91<>\"\")),\"Check- see columns N-U for info\",\"\")","v":"Check- see columns N-U for info"},null,null,null,"Actuals",null,"Actuals","Calculated",null,null,"Calculated","Calculated",null,null,null,null,null,null,null,{"$f":"\"QU\"&AB91","v":"QU25"},{"$f":"IF(Z91=\"\",\"\",\"Please refer to \"&X91&\" in the validations table\")","v":"Please refer to QU25 in the validations table"},{"$f":"IF(AC91>0,AD91,\"\")","v":"Your net income and expenditure in the BFRO 2018/19 summary is zero. Can you check and ensure you have input some values or provide an explanation."},{"$f":"VLOOKUP(X91,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},25,{"$f":"IF($I$90=0,AB91,0)","v":25},"Your net income and expenditure in the BFRO 2018/19 summary is zero. Can you check and ensure you have input some values or provide an explanation.","IF($I$90=0,AB90,0)"]
[null,null,null,null,null,null,null,null,"Balance b/f \n1 Sep 18",null,"Balance b/f \n1 Sep 19","Balance b/f \n1 Apr 20",null,null,"Balance b/f \n1 Sep 20","Balance b/f \n1 Apr 21"]
[null,null,null,null,null,null,null,null,"£'000",null,"£'000","£'000",null,null,"£'000","£'000"]
[null,"Balance b/f from previous period",410,"i",{"$f":"IF(AND(AA94=0,OR(S94<>\"\",T94<>\"\",U94<>\"\",Z94<>\"\")),\"Check- see columns N-U for info\",\"\")","v":"Check- see columns N-U for info"},null,null,null,null,"i",{"$f":"I99","v":0},{"$f":"K99","v":0},null,null,{"$f":"L99","v":0},{"$f":"O99","v":0},null,"Input the closing balance of revenue funds from the previous financial year. Assuming there are no structural changes to the trust, the amount should agree to the sum of “Endowment Fund”, “Restricted Income Fund”, and “Unrestricted Fund” in the Balance Sheet Summary of the prior year accounts return. This should not include capital funds or pension reserves or revaluation reserves.",{"$f":"IF(OR(I94-ROUND(I94,)<>0,),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(I94<V94),\"Input value is too low\",\"\")","v":""},{"$f":"IF(OR(I94>W94),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C94,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C94,'Min Max table'!$A$4:$C$209,3,FALSE)","v":400000},{"$f":"\"QU\"&AB94","v":"QU7"},{"$f":"IF(Z94=\"\",\"\",\"Please refer to \"&X94&\" in the validations table\")","v":"Please refer to QU7 in the validations table"},{"$f":"IF(AC94>0,AD94,\"\")","v":"Please provide details where the opening balance (410) has been derived- this should be derived from the prior year Accounts Return."},{"$f":"VLOOKUP(X94,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},7,9,"Please provide details where the opening balance (410) has been derived- this should be derived from the prior year Accounts Return."]
[null,null,null,null,{"$f":"IF(AND(AA95=0,OR(S95<>\"\",T95<>\"\",U95<>\"\",Z95<>\"\")),\"Check- see columns N-U for info\",\"\")","v":"Check- see columns N-U for info"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"\"QU\"&AB95","v":"QU8"},{"$f":"IF(Z95=\"\",\"\",\"Please refer to \"&X95&\" in the validations table\")","v":"Please refer to QU8 in the validations table"},{"$f":"IF(AC95>0,AD95,\"\")","v":"Please explain why the balance brought forward from previous period (410) is £0"},{"$f":"VLOOKUP(X95,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},8,{"$f":"IF(OR(I94=\"\",$I$94=0),AB95,0)","v":8},"Please explain why the balance brought forward from previous period (410) is £0","IF(OR(G94=\"\",$G$94=0),AB95,0)"]
[null,null,null,null,null,null,null,null,"Calculated",null,"Calculated","Calculated",null,null,"Calculated","Calculated"]
[null,null,null,null,null,null,null,null,"Balance c/f \n31 Aug 19",null,"Balance c/f \n31 Mar 20","Balance c/f \n31 Aug 20",null,null,"Balance c/f \n31 Mar 21","Balance c/f \n31 Aug 21"]
[null,null,null,null,{"$f":"IF(AND(AA98=0,OR(S98<>\"\",T98<>\"\",U98<>\"\",Z98<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,"£'000",null,"£'000","£'000",null,null,"£'000","£'000",null,null,null,null,null,null,null,{"$f":"\"QU\"&AB98","v":"QU9"},{"$f":"IF(Z98=\"\",\"\",\"Please refer to \"&X98&\" in the validations table\")","v":""},{"$f":"IF(AC98>0,AD98,\"\")","v":""},{"$f":"VLOOKUP(X98,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},9,{"$f":"IF(AND($Q$90<0,$P$99>0,$Q$90*-1>$P$99),AB98,0)","v":0},"For Yr2, you have forecast a positive closing balance but a high in year deficit. This can lead to reserves being depleted in future years and the academy being in a deficit position. Please comment on what actions are being taken to ensure a balanced/surplus budget will be maintained.","IF(AND($Q$90<0,$P$99>0,$Q$90*-1>$P$99),AB98,0)"]
[null,"Balance c/f to next period ",430,"i",{"$f":"IF(AND(AA99=0,OR(S99<>\"\",T99<>\"\",U99<>\"\",Z99<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,{"$f":"I94+I90","v":0},null,{"$f":"+K90+K94","v":0},{"$f":"+L90+L94","v":0},null,null,{"$f":"+O90+O94","v":0},{"$f":"+P90+P94","v":0},null,"This is an automatic sum of lines 400 and 410. Please provide an explanation where there are any deficits. ",null,null,null,{"$f":"VLOOKUP($C99,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C99,'Min Max table'!$A$4:$C$209,3,FALSE)","v":0},{"$f":"\"QU\"&AB99","v":"QU10"},{"$f":"IF(Z99=\"\",\"\",\"Please refer to \"&X99&\" in the validations table\")","v":""},{"$f":"IF(AC99>0,AD99,\"\")","v":""},{"$f":"VLOOKUP(X99,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},10,{"$f":"IF(OR(L99<0,I99<0,P99<0),AB99,0)","v":0},"Your closing reserves for either Yr1 or Yr2 are currently in deficit. What are your plans to return to a balanced/ surplus position?","IF(OR(L99<0,H99<0,P99<0),AB99,0)"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Yr1",null,null,null,"Yr2"]
[null,"CAPITAL",null,null,null,null,null,null,"i",null,"Actuals","Calculated","TOTAL",null,"Forecast","Calculated","TOTAL"]
[null,"4 CAPITAL INCOME",null,null,null,null,null,null,null,null,"Sep 19 - Mar 20","Apr 20 - Aug 20","2019/20",null,"Sep 20 - Mar 21","Apr 21 - Aug 21","2020/21"]
[null,"DfE/ESFA  income- Capital",null,null,null,null,null,null,null,null,"£'000","£'000","£'000",null,"£'000","£'000","£'000"]
[null,"Devolved formula capital",510,"i",{"$f":"IF(AND(AA106=0,OR(S106<>\"\",T106<>\"\",U106<>\"\",Z106<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,{"$f":"+M106-K106","v":0},null,null,null,{"$f":"+Q106-O106","v":0},null,"Input total amount of  capital funding grant receivable from ESFA.",{"$f":"IF(OR(K106-ROUND(K106,)<>0,M106-ROUND(M106,)<>0,O106-ROUND(O106,)<>0,Q106-ROUND(Q106,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K106<V106,L106<V106,M106<V106,O106<V106,P106<V106,Q106<V106),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(K106>W106,L106>W106,M106>W106,O106>W106,P106>W106,Q106>W106),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C106,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C106,'Min Max table'!$A$4:$C$209,3,FALSE)","v":400000}]
[null,"Value of any capital donation of an asset from the ESFA for PSBP/Free Schools programme",520,"i",{"$f":"IF(AND(AA107=0,OR(S107<>\"\",T107<>\"\",U107<>\"\",Z107<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,{"$f":"+M107-K107","v":0},null,null,null,{"$f":"+Q107-O107","v":0},null,"Include the value of any asset that has been transferred, or due to be transferred from the ESFA to the trust where the ESFA has procured the capital works centrally under the Priority Schools Building Programme (PSBP) or Free Schools Programme.",{"$f":"IF(OR(K107-ROUND(K107,)<>0,M107-ROUND(M107,)<>0,O107-ROUND(O107,)<>0,Q107-ROUND(Q107,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K107<V107,L107<V107,M107<V107,O107<V107,P107<V107,Q107<V107),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(K107>W107,L107>W107,M107>W107,O107>W107,P107>W107,Q107>W107),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C107,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C107,'Min Max table'!$A$4:$C$209,3,FALSE)","v":400000}]
[null,"Other DfE income - Capital",530,"i",{"$f":"IF(AND(AA108=0,OR(S108<>\"\",T108<>\"\",U108<>\"\",Z108<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,{"$f":"+M108-K108","v":0},null,null,null,0,null,"Include the amount of any capital grants received from the ESFA that is not included in lines 510 or 520, for example CIF/SCA funding.","","","",{"$f":"VLOOKUP($C108,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C108,'Min Max table'!$A$4:$C$209,3,FALSE)","v":400000}]
[null,"Other DfE family Capital Grants",540,"i",{"$f":"IF(AND(AA109=0,OR(S109<>\"\",T109<>\"\",U109<>\"\",Z109<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,{"$f":"+M109-K109","v":0},null,null,null,0,null,"Enter the value of any capital grants from DfE family bodies, such as the national college, ESFA, equalities and human rights commission, office of the children's commissioner or the standards and testing agency.","","","",{"$f":"VLOOKUP($C109,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C109,'Min Max table'!$A$4:$C$209,3,FALSE)","v":400000}]
[null,"Total DfE Capital Income",550,null,{"$f":"IF(AND(AA110=0,OR(S110<>\"\",T110<>\"\",U110<>\"\",Z110<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,{"$f":"SUM(K106:K109)","v":0},{"$f":"+M110-K110","v":0},{"$f":"SUM(M106:M109)","v":0},null,{"$f":"SUM(O106:O109)","v":0},0,{"$f":"SUM(Q106:Q109)","v":0},null,null,null,null,{"$f":"VLOOKUP($C110,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C110,'Min Max table'!$A$4:$C$209,3,FALSE)","v":0}]
[]
[null,"Other income - Capital"]
[null,"Local authority capital income (cash)",560,null,{"$f":"IF(AND(AA113=0,OR(S113<>\"\",T113<>\"\",U113<>\"\",Z113<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,{"$f":"+M113-K113","v":0},null,null,null,0,null,"Include any local authority capital funding receivable. This should be cash payments only.",{"$f":"IF(OR(K113-ROUND(K113,)<>0,M113-ROUND(M113,)<>0,O113-ROUND(O113,)<>0,Q113-ROUND(Q113,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K113<V113,L113<V113,M113<V113,O113<V113,P113<V113,Q113<V113),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(K113>W113,L113>W113,M113>W113,O113>W113,P113>W113,Q113>W113),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C113,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C113,'Min Max table'!$A$4:$C$209,3,FALSE)","v":400000},{"$f":"\"QU\"&AB113","v":"QU13"},{"$f":"IF(Z113=\"\",\"\",\"Please refer to \"&X113&\" in the validations table\")","v":""},{"$f":"IF(AC113>0,AD113,\"\")","v":""},{"$f":"VLOOKUP(X113,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},13,{"$f":"IF(OR($K$113>0,$L$113>0,$M$113>0,$O$113>0,$P$113>0,$Q$113>0),AB113,0)","v":0},"Please confirm this relates to cash receivables only and does not include donated assets or conversions.","IF(OR($G$113>0,$H$113>0,$I$113>0,$K$113>0,$L$113>0,$M$113>0,$O$113>0,$P$113>0,$Q$113>0),AB113,0)"]
[null,"Non Government capital income ",570,null,"",null,null,null,null,null,null,{"$f":"+M114-K114","v":0},null,null,null,0,null,"Please include voluntary, private capital, donations for use as capital or any other non government capital income. Please specify in the comments section.",{"$f":"IF(OR(K114-ROUND(K114,)<>0,M114-ROUND(M114,)<>0,O114-ROUND(O114,)<>0,Q114-ROUND(Q114,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K114<V114,L114<V114,M114<V114,O114<V114,P114<V114,Q114<V114),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(K114>W114,L114>W114,M114>W114,O114>W114,P114>W114,Q114>W114),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C114,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C114,'Min Max table'!$A$4:$C$209,3,FALSE)","v":400000},{"$f":"\"QU\"&AB114","v":"QU11"},{"$f":"IF(Z114=\"\",\"\",\"Please refer to \"&X114&\" in the validations table\")","v":""},{"$f":"IF(AC114>0,AD114,\"\")","v":""},{"$f":"VLOOKUP(X114,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},11,{"$f":"IF(OR($K$114>0,$L$114>0,$M$114>0,$O$114>0,$P$114>0,$Q$114>0),AB114,0)","v":0},"Please provide further details of your non government capital income","IF(OR($G$114>0,$H$114>0,$I$114>0,$K$114>0,$L$114>0,$M$114>0,$O$114>0,$P$114>0,$Q$114>0),AB114,0)"]
[null,"Other Government Grant capital income",571,null,"",null,null,null,null,null,null,{"$f":"+M115-K115","v":0},null,null,null,0,null,"Include any other government capital grants received, which are not included in the above lines. Please specify which government body the grants are from in the comments column.","","","",{"$f":"VLOOKUP($C115,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C115,'Min Max table'!$A$4:$C$209,3,FALSE)","v":400000},{"$f":"\"QU\"&AB115","v":"QU12"},{"$f":"IF(Z115=\"\",\"\",\"Please refer to \"&X115&\" in the validations table\")","v":""},{"$f":"IF(AC115>0,AD115,\"\")","v":""},{"$f":"VLOOKUP(X115,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},12,{"$f":"IF(OR($K$115>0,$L$115>0,$M$115>0,$O$115>0,$P$115>0,$Q$115>0),AB115,0)","v":0},"Please provide further details of your other government capital income.","IF(OR($G$115>0,$H$115>0,$I$115>0,$K$115>0,$L$115>0,$M$115>0,$O$115>0,$P$115>0,$Q$115>0),AB115,0)"]
[null,"Endowment releases to fund capital expenditure",574,null,"",null,null,null,null,null,null,{"$f":"+M116-K116","v":0},null,null,null,0,null,"Include where there have been any releases from  endowments reserves to fund capital expenditure.","","","",{"$f":"VLOOKUP($C116,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C116,'Min Max table'!$A$4:$C$209,3,FALSE)","v":400000}]
[null,"Local authority donated assets",575,null,"",null,null,null,null,null,null,{"$f":"+M117-K117","v":0},null,null,null,0,null,"Include any donated assets from LAs.","","","",{"$f":"VLOOKUP($C117,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C117,'Min Max table'!$A$4:$C$209,3,FALSE)","v":400000}]
[null,"Total Other Capital Income",580,null,"",null,null,null,null,null,{"$f":"SUM(K113:K117)","v":0},{"$f":"SUM(L113:L117)","v":0},{"$f":"SUM(M113:M117)","v":0},null,{"$f":"SUM(O113:O117)","v":0},{"$f":"SUM(P113:P117)","v":0},{"$f":"SUM(Q113:Q117)","v":0},0,null,null,null,{"$f":"VLOOKUP($C118,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C118,'Min Max table'!$A$4:$C$209,3,FALSE)","v":0}]
[]
[]
[null,"Disposals"]
[null,"Land & buildings disposals",581,"i",{"$f":"IF(AND(AA122=0,OR(S122<>\"\",T122<>\"\",U122<>\"\",Z122<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,{"$f":"+M122-K122","v":0},null,null,null,{"$f":"+Q122-O122","v":0},null,"Disposal proceeds– include the NBV on disposal of assets for land and buildings.",{"$f":"IF(OR(K122-ROUND(K122,)<>0,M122-ROUND(M122,)<>0,O122-ROUND(O122,)<>0,Q122-ROUND(Q122,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K122<V122,L122<V122,M122<V122,O122<V122,P122<V122,Q122<V122),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(K122>W122,L122>W122,M122>W122,O122>W122,P122>W122,Q122>W122),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C122,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C122,'Min Max table'!$A$4:$C$209,3,FALSE)","v":400000}]
[null,"Other fixed assets disposals",582,"i",{"$f":"IF(AND(AA123=0,OR(S123<>\"\",T123<>\"\",U123<>\"\",Z123<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,{"$f":"+M123-K123","v":0},null,null,null,{"$f":"+Q123-O123","v":0},null,"Disposal proceeds – include the NBV from the disposal of assets for other fixed assets.",{"$f":"IF(OR(K123-ROUND(K123,)<>0,M123-ROUND(M123,)<>0,O123-ROUND(O123,)<>0,Q123-ROUND(Q123,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K123<V123,L123<V123,M123<V123,O123<V123,P123<V123,Q123<V123),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(K123>W123,L123>W123,M123>W123,O123>W123,P123>W123,Q123>W123),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C123,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C123,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000}]
[null,"Total Disposal proceeds",584,null,{"$f":"IF(AND(AA124=0,OR(S124<>\"\",T124<>\"\",U124<>\"\",Z124<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,{"$f":"SUM(K122:K123)","v":0},{"$f":"SUM(L122:L123)","v":0},{"$f":"SUM(M122:M123)","v":0},null,{"$f":"SUM(O122:O123)","v":0},{"$f":"SUM(P122:P123)","v":0},{"$f":"SUM(Q122:Q123)","v":0},null,null,null,null,{"$f":"VLOOKUP($C124,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C124,'Min Max table'!$A$4:$C$209,3,FALSE)","v":0}]
[null,"Capital Income totals"]
[null,"Transfers between Revenue and Capital (contra line 255) ",585,"i",{"$f":"IF(AND(AA126=0,OR(S126<>\"\",T126<>\"\",U126<>\"\",Z126<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,{"$f":"-K54","v":0},{"$f":"-L54","v":0},{"$f":"-M54","v":0},null,{"$f":"-O54","v":0},{"$f":"-P54","v":0},{"$f":"-Q54","v":0},"This should be the contra to line 255- normally there are revenue transfers to capital and this line should be a +ve figure. Transfers from capital funding to revenue reserves is normally disallowed. However on occasion for the reasons described in line 255, a reverse transfer may be necessary, in which case funds will flow from capital to revenue and the balance in this line would become -ve. However as this is unusual an explanation is required.",null,null,null,{"$f":"VLOOKUP($C126,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C126,'Min Max table'!$A$4:$C$209,3,FALSE)","v":0},{"$f":"\"QU\"&AB126","v":"QU21"},{"$f":"IF(Z126=\"\",\"\",\"Please refer to \"&X126&\" in the validations table\")","v":""},{"$f":"IF(AC126>0,AD126,\"\")","v":""},{"$f":"VLOOKUP(X126,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},21,{"$f":"IF(OR($K$126<0,$L$126<0,$M$126<0,$O$126<0,$P$126<0,$Q$126<0),AB126,0)","v":0},"Please explain why you are transferring capital income into revenue reserves.","IF(OR($G$126<0,$H$126<0,$I$126<0,$K$126<0,$L$126<0,$M$126<0,$O$126<0,$P$126<0,$Q$126<0),AB126,0)"]
[]
[null,"Total Capital Income",599,null,null,null,null,null,null,null,{"$f":"K110+K118+K124+K126","v":0},{"$f":"L110+L118+L124+L126","v":0},{"$f":"M110+M118+M124+M126","v":0},null,{"$f":"O110+O118+O124+O126","v":0},{"$f":"P110+P118+P124+P126","v":0},{"$f":"Q110+Q118+Q124+Q126","v":0},null,null,null,null,{"$f":"VLOOKUP($C128,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C128,'Min Max table'!$A$4:$C$209,3,FALSE)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Yr1",null,null,null,"Yr2"]
[null,"5 CAPITAL EXPENDITURE",null,null,null,null,null,null,null,null,"Actuals","Calculated","TOTAL",null,"Forecast","Calculated","TOTAL","Deleted and text at top of screen"]
[null,"Include cost of land acquisition including fees and charges related to the acquisition, cost of acquiring existing buildings, including fees and charges related to the acquisition, cost of new construction, including fees, cost of conversions and renovations and cost of extension to existing premises. This needs to be broken down into the following categories:",null,null,null,null,null,null,null,null,"Sep 19 - Mar 20","Apr 20 - Aug 20","2019/20",null,"Sep 20 - Mar 21","Apr 21 - Aug 21","2020/21"]
[null,null,null,null,null,null,null,null,null,null,"£'000","£'000","£'000",null,"£'000","£'000","£'000"]
[null,"Land & buildings additions funded by ESFA grants",601,"i",{"$f":"IF(AND(AA135=0,OR(S135<>\"\",T135<>\"\",U135<>\"\",Z135<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,{"$f":"+M135-K135","v":0},null,null,null,{"$f":"+Q135-O135","v":0},null,"Include any expenditure of grant received in a previous period. The unspent grant income would be carried forward into the next financial year, usually in the capital funds balance.",{"$f":"IF(OR(K135-ROUND(K135,)<>0,M135-ROUND(M135,)<>0,O135-ROUND(O135,)<>0,Q135-ROUND(Q135,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K135<V135,L135<V135,M135<V135,O135<V135,P135<V135,Q135<V135),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(K135>W135,L135>W135,M135>W135,O135>W135,P135>W135,Q135>W135),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C135,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C135,'Min Max table'!$A$4:$C$209,3,FALSE)","v":400000}]
[null,"Land & buildings donated to the trust by the ESFA (PSPB/Free Schools Programme)",605,"i","",null,null,null,null,null,null,{"$f":"+M136-K136","v":0},null,null,null,{"$f":"+Q136-O136","v":0},null,"This should be the contra of row 520 and should be equal to that.",{"$f":"IF(OR(K136-ROUND(K136,)<>0,M136-ROUND(M136,)<>0,O136-ROUND(O136,)<>0,Q136-ROUND(Q136,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K136<V136,L136<V136,M136<V136,O136<V136,P136<V136,Q136<V136),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(K136>W136,L136>W136,M136>W136,O136>W136,P136>W136,Q136>W136),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C136,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C136,'Min Max table'!$A$4:$C$209,3,FALSE)","v":400000}]
[null,"Land & buildings additions funded by other capital grants",615,"i","",null,null,null,null,null,null,0,null,null,null,{"$f":"+Q137-O137","v":0},null,"Funded by other capital grants.","","","",{"$f":"VLOOKUP($C137,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C137,'Min Max table'!$A$4:$C$209,3,FALSE)","v":400000}]
[null,"Land & buildings additions funded by reserves",620,"i","",null,null,null,null,null,null,0,null,null,null,0,null,"Funded by reserves – including other revenue sources as well as endowment releases.","","","",{"$f":"VLOOKUP($C138,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C138,'Min Max table'!$A$4:$C$209,3,FALSE)","v":400000}]
[null,"Other fixed assets additions funded by ESFA grants",636,"i","",null,null,null,null,null,null,0,null,null,null,0,null,"Include any expenditure of ESFA grant received in a previous period. The unspent grant income should be carried forward from a prior year.","","","",{"$f":"VLOOKUP($C139,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C139,'Min Max table'!$A$4:$C$209,3,FALSE)","v":400000}]
[null,"Other fixed assets additions funded by other capital grants",637,null,"",null,null,null,null,null,null,0,null,null,null,0,null,null,"","","",{"$f":"VLOOKUP($C140,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C140,'Min Max table'!$A$4:$C$209,3,FALSE)","v":400000}]
[null,"Other fixed assets additions funded by reserves",638,null,"",null,null,null,null,null,null,0,null,null,null,0,null,null,"","","",{"$f":"VLOOKUP($C141,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C141,'Min Max table'!$A$4:$C$209,3,FALSE)","v":400000}]
[null,"Local authority donated assets expense",606,"i","",null,null,null,null,null,null,0,null,null,null,0,null,"This should be the contra of row 575 recognising the asset expense following receipt of the donated asset (as income)","","","",{"$f":"VLOOKUP($C142,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C142,'Min Max table'!$A$4:$C$209,3,FALSE)","v":400000}]
[null,"Total Capital Expenditure",650,null,null,null,null,null,null,null,{"$f":"SUM(K135:K142)","v":0},{"$f":"SUM(L135:L142)","v":0},{"$f":"SUM(M135:M142)","v":0},null,{"$f":"SUM(O135:O142)","v":0},{"$f":"SUM(P135:P142)","v":0},{"$f":"SUM(Q135:Q142)","v":0},null,null,null,null,{"$f":"VLOOKUP($C143,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C143,'Min Max table'!$A$4:$C$209,3,FALSE)","v":0}]
[]
[null,"Capital totals"]
[null,"Net Capital income/(expenditure) for the period",660,null,{"$f":"IF(AND(AA146=0,OR(S146<>\"\",T146<>\"\",U146<>\"\",Z146<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,{"$f":"K128-K143","v":0},{"$f":"L128-L143","v":0},{"$f":"M128-M143","v":0},null,{"$f":"O128-O143","v":0},{"$f":"P128-P143","v":0},{"$f":"Q128-Q143","v":0},null,null,null,null,{"$f":"VLOOKUP($C146,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C146,'Min Max table'!$A$4:$C$209,3,FALSE)","v":0},{"$f":"\"QU\"&AB146","v":"QU14"},{"$f":"IF(Z146=\"\",\"\",\"Please refer to \"&X146&\" in the validations table\")","v":""},{"$f":"IF(AC146>0,AD146,\"\")","v":""},{"$f":"VLOOKUP(X146,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},14,{"$f":"IF(OR($M$146<0,$Q$146<0),AB146,0)","v":0},"Your  capital expenditure exceeds capital income during either Yr1 or Yr2?  Could you explain how you have managed capital income and expenditure during the year? Are you carrying forward surplus capital funds from prior years and how much?","IF(OR($I$146<0,$M$146<0,$Q$146<)),AB146,0)"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Actuals","Calculated",null,null,"Calculated","Calculated"]
[null,null,null,null,null,null,null,null,null,null,"Balance b/f from 1 Sep 19","Balance b/f from 1 Apr 20",null,null,"Balance b/f from 1 Sep 20","Balance b/f from 1 Apr 21"]
[null,null,null,null,null,null,null,null,null,null,"£'000","£'000",null,null,"£'000","£'000"]
[null,"Balance B/Fwd from previous period",670,null,null,null,null,null,null,null,{"$f":"H157","v":0},{"$f":"K157","v":0},null,null,{"$f":"L157","v":0},{"$f":"O157","v":0},null,null,null,null,null,{"$f":"VLOOKUP($C152,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C152,'Min Max table'!$A$4:$C$209,3,FALSE)","v":400000}]
[]
[null,null,null,null,null,null,null,null,null,null,"Calculated","Calculated",null,null,"Calculated","Calculated"]
[null,null,null,null,null,null,null,null,null,null,"Balance c/f at 31 Mar 20","Balance c/f at 31 Aug 20",null,null,"Balance c/f at 31 Mar 21","Balance c/f at 31 Aug 21"]
[null,null,null,null,null,null,null,null,null,null,"£'000","£'000",null,null,"£'000","£'000"]
[null,"Balance C/Fwd to next period ",680,null,null,null,null,null,null,null,{"$f":"K146+K152","v":0},{"$f":"L146+L152","v":0},null,null,{"$f":"O146+O152","v":0},{"$f":"P146+P152","v":0},null,null,null,null,null,{"$f":"VLOOKUP($C157,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C157,'Min Max table'!$A$4:$C$209,3,FALSE)","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,"Yr1",null,null,null,"Yr2"]
[null,null,null,null,null,null,null,null,null,null,"Actuals","Calculated","TOTAL",null,"Forecast","Calculated","TOTAL"]
[null,null,null,null,null,null,null,null,null,null,"Sep 19 - Mar 20","Apr 20 - Aug 20","2019/20",null,"Sep 20 - Mar 21","Apr 21 - Aug 21","2020/21"]
[null,"Capital transfers and conversions  ( disclosure)",null,null,null,null,null,null,null,null,"£'000","£'000","£'000",null,"£'000","£'000","£'000"]
[null,"Capital assets transferred to academy on conversion",572,"i",{"$f":"IF(AND(AA164=0,OR(S164<>\"\",T164<>\"\",U164<>\"\",Z164<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,5,null,null,{"$f":"+M164-K164","v":0},null,null,null,{"$f":"+Q164-O164","v":0},null,"Include the value of capital assets and liabilities received or receivable on conversion from local authorities on conversion. These balances will have a contra adjustment. For example when you record a conversion from a local authority the entry is conversion income recorded below and the opposite adjustment which is expenditure. The former recognises the transfer income and the latter the expenditure to recognise the asset. The budgeting impact is neutral.",{"$f":"IF(OR(K164-ROUND(K164,)<>0,M164-ROUND(M164,)<>0,O164-ROUND(O164,)<>0,Q164-ROUND(Q164,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K164<V164,L164<V164,M164<V164,O164<V164,P164<V164,Q164<V164),\"Transfers in is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(K164>W164,L164>W164,M164>W164,O164>W164,P164>W164,Q164>W164),\"Transfer value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C164,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C164,'Min Max table'!$A$4:$C$209,3,FALSE)","v":400000}]
[null,"Capital assets transferred of an existing academy into the trust",573,"i",{"$f":"IF(AND(AA165=0,OR(S165<>\"\",T165<>\"\",U165<>\"\",Z165<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,{"$f":"+M165-K165","v":0},null,null,null,{"$f":"+Q165-O165","v":0},null,"Include the value of capital assets and liabilities received or receivable following the transfer of an existing academy from another academy trust",{"$f":"IF(OR(K165-ROUND(K165,)<>0,M165-ROUND(M165,)<>0,O165-ROUND(O165,)<>0,Q165-ROUND(Q165,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K165<V165,L165<V165,M165<V165,O165<V165,P165<V165,Q165<V165),\"Transfers in is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(K165>W165,L165>W165,M165>W165,O165>W165,P165>W165,Q165>W165),\"Transfer value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C165,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C165,'Min Max table'!$A$4:$C$209,3,FALSE)","v":400000}]
[null,"Capital assets transferred of an existing academy out of the trust",639,"i",{"$f":"IF(AND(AA166=0,OR(S166<>\"\",T166<>\"\",U166<>\"\",Z166<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,{"$f":"+M166-K166","v":0},null,null,null,{"$f":"+Q166-O166","v":0},null,"Include the value of capital assets and liabilities paid or payable following the transfer of an existing academy to another academy trust.  The value of any amount paid or payable should be entered as a negative value.","","","",{"$f":"VLOOKUP($C166,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-400000},{"$f":"VLOOKUP($C166,'Min Max table'!$A$4:$C$209,3,FALSE)","v":0}]
[]
[]
[null,"6 OTHER ITEMS"]
[null,"Cash",null,null,null,null,null,null,null,null,"Balance at \n31 Aug 19","Balance at \n31 Mar 20","Balance at \n31 Aug 20",null,"Balance at \n31 Mar 21","Balance at \n31 Aug 21"]
[null,null,null,null,null,null,null,null,null,null,"£'000","£'000","£'000",null,"£'000","£'000"]
[null,"Cash at bank and in hand",700,"i",{"$f":"IF(AND(AA172=0,OR(S172<>\"\",T172<>\"\",U172<>\"\",Z172<>\"\")),\"Check- see columns N-U for info\",\"\")","v":"Check- see columns N-U for info"},null,null,null,null,null,null,null,null,null,null,null,null,"Include all bank balances and cash balances, please specify the liquid cash balance. August balances should  be as per your audited financial statements.  ",{"$f":"IF(OR(K172-ROUND(K172,)<>0,L172-ROUND(L172,)<>0,M172-ROUND(M172,)<>0,O172-ROUND(O172,)<>0,P172-ROUND(P172,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K172<V172,L172<V172,M172<V172,O172<V172,P172<V172),\"Your cash balance is too low\",\"\")","v":""},{"$f":"IF(OR(K172>W172,L172>W172,M172>W172,O172>W172,P172>W172),\"Your cash balance is too high\",\"\")","v":""},{"$f":"VLOOKUP($C172,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C172,'Min Max table'!$A$4:$C$209,3,FALSE)","v":400000},{"$f":"\"QU\"&AB172","v":"QU15"},{"$f":"IF(Z172=\"\",\"\",\"Please refer to \"&X172&\" in the validations table\")","v":"Please refer to QU15 in the validations table"},{"$f":"IF(AC172>0,AD172,\"\")","v":"Please can you ensure that the figures you have entered for Cash at bank and in hand (700) are correct or explain why your bank balances are all NIL."},{"$f":"VLOOKUP(X172,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},15,{"$f":"IF(SUM(K172:M172,O172:P172)=0,AB172,0)","v":15},"Please can you ensure that the figures you have entered for Cash at bank and in hand (700) are correct or explain why your bank balances are all NIL.","IF(SUM(G172:H172,K172:M172,O172:P172)=0,AB172,0)"]
[null,"Overdrafts",701,"i",{"$f":"IF(AND(AA173=0,OR(S173<>\"\",T173<>\"\",U173<>\"\",Z173<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Include any bank or other overdrafts.",{"$f":"IF(OR(K173-ROUND(K173,)<>0,L173-ROUND(L173,)<>0,M173-ROUND(M173,)<>0,O173-ROUND(O173,)<>0,P173-ROUND(P173,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K173<V173,L173<V173,M173<V173,O173<V173,P173<V173),\"Your cash balance is too low\",\"\")","v":""},{"$f":"IF(OR(K173>W173,L173>W173,M173>W173,O173>W173,P173>W173),\"Your cash balance is too high\",\"\")","v":""},{"$f":"VLOOKUP($C173,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C173,'Min Max table'!$A$4:$C$209,3,FALSE)","v":0},{"$f":"\"QU\"&AB173","v":"QU16"},{"$f":"IF(Z173=\"\",\"\",\"Please refer to \"&X173&\" in the validations table\")","v":""},{"$f":"IF(AC173>0,AD173,\"\")","v":""},{"$f":"VLOOKUP(X173,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},16,{"$f":"IF(OR(K173<>0,L173<>0,M173<>0,O173<>0,P173<>0,Q173<>0),AB173,0)","v":0},"Please enter your overdraft balances. If your overdraft was cleared before the balance dates then provide a brief explanation. ","IF(SUM(G173:H173,K173:M173,O181:P181)=0,AB173,0)"]
[]
[null,null,null,null,null,null,null,null,null,null,"Yr1",null,null,null,"Yr2"]
[null,null,null,null,null,null,null,null,null,null,"Actuals","Calculated","TOTAL",null,"Forecast","Calculated","TOTAL"]
[null,"Impairment/gains and losses",null,null,null,null,null,null,null,null,"Sep 19 - Mar 20","Apr 20 - Aug 20","2019/20",null,"Sep 20 - Mar 21","Apr 21 - Aug 21","2020/21"]
[null,null,null,null,null,null,null,null,null,null,"£'000","£'000","£'000",null,"£'000","£'000","£'000"]
[null,"Gain/loss on disposal of fixed assets",710,"i",{"$f":"IF(AND(AA179=0,OR(S179<>\"\",T179<>\"\",U179<>\"\",Z179<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,{"$f":"+M179-K179","v":0},null,null,null,{"$f":"+Q179-O179","v":0},null,"Deduct the carrying amount of the asset and related selling expenses from the proceeds of the disposal. Losses are entered as a credit and gains as a debit.",{"$f":"IF(OR(K179-ROUND(K179,)<>0,M179-ROUND(M179,)<>0,O179-ROUND(O179,)<>0,Q179-ROUND(Q179,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K179<V179,L179<V179,M179<V179,O179<V179,P179<V179,Q179<V179),\"Loss on disposal is too high\",\"\")","v":""},{"$f":"IF(OR(K179>W179,L179>W179,M179>W179,O179>W179,P179>W179,Q179>W179),\"Gain appears too high\",\"\")","v":""},{"$f":"VLOOKUP($C179,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-100000},{"$f":"VLOOKUP($C179,'Min Max table'!$A$4:$C$209,3,FALSE)","v":100000}]
[null,"Impairment charges",712,"i",{"$f":"IF(AND(AA180=0,OR(S180<>\"\",T180<>\"\",U180<>\"\",Z180<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,{"$f":"+M180-K180","v":0},null,null,null,{"$f":"+Q180-O180","v":0},null,"Impairment charge would be the reduction in carrying value of an asset.",{"$f":"IF(OR(K180-ROUND(K180,)<>0,M180-ROUND(M180,)<>0,O180-ROUND(O180,)<>0,Q180-ROUND(Q180,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K180<V180,L180<V180,M180<V180,O180<V180,P180<V180,Q180<V180),\"Loss on disposal is too high\",\"\")","v":""},{"$f":"IF(OR(K180>W180,L180>W180,M180>W180,O180>W180,P180>W180,Q180>W180),\"Gain appears too high\",\"\")","v":""},{"$f":"VLOOKUP($C180,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-100000},{"$f":"VLOOKUP($C180,'Min Max table'!$A$4:$C$209,3,FALSE)","v":400000},{"$f":"\"QU\"&AB180","v":"QU20"},{"$f":"IF(Z180=\"\",\"\",\"Please refer to \"&X180&\" in the validations table\")","v":""},{"$f":"IF(AC180>0,AD180,\"\")","v":""},{"$f":"VLOOKUP(X180,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},20,{"$f":"IF(OR(K180<>0,L180<>0,M180<>0,O180<>0,P180<>0,Q180<>0),AB180,0)","v":0},"Please provide details of your impairments.","IF(OR(G180<>0,H180<>0,I180<>0,K180<>0,L180<>0,M180<>0,O180<>0,P180<>0,Q180<>0),AB180,0)"]
[]
[null,"Investments",null,null,null,null,null,null,null,null,"Balance at \n31 Aug 19","Balance at \n31 Mar 20","Balance at \n31 Aug 20",null,"Balance at \n31 Mar 21","Balance at \n31 Aug 21"]
[null,null,null,null,null,null,null,null,null,null,"£'000","£'000","£'000",null,"£'000","£'000"]
[null,"Investments",725,"i",{"$f":"IF(AND(AA184=0,OR(S184<>\"\",T184<>\"\",U184<>\"\",Z184<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Include movements in investments, such as the purchase of new fixed income or equity investments.",{"$f":"IF(OR(K184-ROUND(K184,)<>0,L184-ROUND(L184,)<>0,M184-ROUND(M184,)<>0,O184-ROUND(O184,)<>0,P184-ROUND(P184,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K184<V184,L184<V184,M184<V184,O184<V184,P184<V184,),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(K184>W184,L184>W184,M184>W184,O184>W184,P184>W184,),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C184,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C184,'Min Max table'!$A$4:$C$209,3,FALSE)","v":400000},{"$f":"\"QU\"&AB184","v":"QU17"},{"$f":"IF(Z184=\"\",\"\",\"Please refer to \"&X184&\" in the validations table\")","v":""},{"$f":"IF(AC184>0,AD184,\"\")","v":""},{"$f":"VLOOKUP(X184,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},17,{"$f":"IF(OR(K184<>0,L184<>0,M184<>0,O184<>0,P184<>0,Q184<>0),AB184,0)","v":0},"Please provide details of your investments. If your investments were sold/paid back before the balance dates then provide a brief explanation.","IF(OR(G184<>0,H184<>0,I184<>0,K184<>0,L184<>0,M184<>0,O184<>0,P184<>0,Q184<>0),AB184,0)"]
[null,null,null,null,null,null,null,null,null,null,"Movements \nSep 19 - Mar 20","Movements\nApr 20 - Aug 20","Movements \nSep 20 - Mar 21",null,"Movements \nApr 21 - Aug 21"]
[null,null,null,null,null,null,null,null,null,null,"£'000","£'000","£'000",null,"£'000"]
[null,"Investment liquidations",730,"i",{"$f":"IF(AND(AA187=0,OR(S187<>\"\",T187<>\"\",U187<>\"\",Z187<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Please include cash or cash equivalents received as a result of investment liquidations.",{"$f":"IF(OR(K187-ROUND(K187,)<>0,L187-ROUND(L187,)<>0,M187-ROUND(M187,)<>0,O187-ROUND(O187,)<>0,),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K187<V187,L187<V187,M187<V187,O187<V187,),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(K187>W187,L187>W187,M187>W187,O187>W187,),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C187,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C187,'Min Max table'!$A$4:$C$209,3,FALSE)","v":100000}]
[]
[null,null,null,null,null,null,null,null,null,null,"Actuals ","Actuals","TOTAL",null,"Forecast"]
[null,"Loans",null,null,null,null,null,null,null,null,"Balance at \n31 Aug 19","Balance at \n31 Mar 20","Balance at \n31 Aug 20",null,"Balance at \n31 Mar 21"]
[null,null,null,null,null,null,null,null,null,null,"£'000","£'000","£'000",null,"£'000"]
[null,"Opening outstanding loans",780,"i",{"$f":"IF(AND(AA192=0,OR(S192<>\"\",T192<>\"\",U192<>\"\",Z192<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,{"$f":"H198","v":0},{"$f":"K198","v":0},{"$f":"L198","v":0},null,{"$f":"M198","v":0},null,null,"Please include any closing loans outstanding from the previous financial year. Please specify in the comments section to whom the loans relate, the amounts specific to each, whether transferred on conversion, reason for loan and loan duration. ",{"$f":"IF(OR(G192-ROUND(G192,)<>0,I192-ROUND(I192,)<>0,K192-ROUND(K192,)<>0,M192-ROUND(M192,)<>0,O192-ROUND(O192,)<>0,Q192-ROUND(Q192,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(G192<V192,I192<V192,K192<V192,L192<V192,M192<V192,O192<V192,P192<V192,Q192<V192),\"Error- balances is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G192>W192,I192>W192,K192>W192,L192>W192,M192>W192,O192>W192,P192>W192,Q192>W192),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C192,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C192,'Min Max table'!$A$4:$C$209,3,FALSE)","v":100000}]
[null,null,null,null,null,null,null,null,null,null," Movement to\n31 Mar 20"," Movement to\n 31 Aug 20"," Movement to \n31 Mar 21",null," Movement to \n31 Aug 21"]
[null,null,null,null,null,null,null,null,null,null,"£'000","£'000","£'000",null,"£'000"]
[null,"Increase/(Decrease) in outstanding loans",785,"i",{"$f":"IF(AND(AA195=0,OR(S195<>\"\",T195<>\"\",U195<>\"\",Z195<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Please include the value of any increase or decrease in outstanding loans. Please specify in the comments section to whom the loans relate, the amounts specific to each, whether transferred on conversion, reason for loan and loan duration.",{"$f":"IF(OR(K195-ROUND(K195,)<>0,L195-ROUND(L195,)<>0,M195-ROUND(M195,)<>0,O195-ROUND(O195,)<>0,),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K195<V195,L195<V195,M195<V195,O195<V195),\"Decrease is too high\",\"\")","v":""},{"$f":"IF(OR(K195>W195,L195>W195,M195>W195,O195>W195),\"Increase is too high\",\"\")","v":""},{"$f":"VLOOKUP($C195,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-100000},{"$f":"VLOOKUP($C195,'Min Max table'!$A$4:$C$209,3,FALSE)","v":100000},{"$f":"\"QU\"&AB195","v":"QU18"},{"$f":"IF(Z195=\"\",\"\",\"Please refer to \"&X195&\" in the validations table\")","v":""},{"$f":"IF(AC195>0,AD195,\"\")","v":""},{"$f":"VLOOKUP(X195,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},18,{"$f":"IF(OR(K195<>0,L195<>0,M195<>0,O195<>0),AB195,0)","v":0},"Please provide details of any loan movements.","IF(OR(G195<>0,H195<>0,K195<>0,L195<>0,M195<>0,O195<>0),AB195,0)"]
[null,null,null,null,null,null,null,null,null,null,"Balance c/f \n31 Mar 20","Balance c/f \n31 Aug 20","Balance c/f \n31 Mar 21",null,"Balance c/f \n31 Aug 21"]
[null,null,null,null,null,null,null,null,null,null,"£'000","£'000","£'000",null,"£'000"]
[null,"Closing outstanding loans",789,null,{"$f":"IF(AND(AA198=0,OR(S198<>\"\",T198<>\"\",U198<>\"\",Z198<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,{"$f":"+K195+K192","v":0},{"$f":"+L195+L192","v":0},{"$f":"+M195+M192","v":0},null,{"$f":"+O195+O192","v":0},null,null,null,null,null,null,{"$f":"VLOOKUP($C198,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C198,'Min Max table'!$A$4:$C$209,3,FALSE)","v":0},{"$f":"\"QU\"&AB198","v":"QU19"},{"$f":"IF(Z198=\"\",\"\",\"Please refer to \"&X198&\" in the validations table\")","v":""},{"$f":"IF(AC198>0,AD198,\"\")","v":""},{"$f":"VLOOKUP(X198,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},19,{"$f":"IF(OR(K198<0,L198<0,M198<0,O198<0,P198<0),AB198,IF(AND(AC11=0,SUM(K198:P198)<>0),AB198,IF(AND(AC11=1,AND(K198=0,L198=0,M198=0,O198=0,P198=0)),AB198,0)))","v":0},"Please could you confirm that your loan balances are correct by checking that have input the loan balances correctly. i.e. The balances should not be negative.","IF(OR(G198<0,H198<0,K198<0,L198<0,M198<0,O198<0,P198<0),AB198,IF(AND(AC11=0,SUM(G198:P198)<>0),AB198,IF(AND(AC11=1,AND(G198=0,H198=0,K198=0,L198=0,M198=0,O198=0,P198=0)),AB198,0)))"]
[]
[null,null,null,null,null,null,null,null,null,null,"Yr1",null,null,null,"Yr2"]
[null,null,null,null,null,null,null,null,null,null,"Actuals","Calculated","TOTAL",null,"Forecast","Calculated","TOTAL"]
[null,null,null,null,null,null,null,null,null,null,"Sep 19 - Mar 20","Apr 20 - Aug 20","2019/20",null,"Sep 20 - Mar 21","Apr 21 - Aug 21","2020/21"]
[null,"Provisions ( excluding pensions liabilities)",null,null,null,null,null,null,null,null,"£'000","£'000","£'000",null,"£'000","£'000","£'000"]
[null,"Provision increase",736,"i",{"$f":"IF(AND(AA204=0,OR(S204<>\"\",T204<>\"\",U204<>\"\",Z204<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,{"$f":"+M204-K204","v":0},null,null,null,{"$f":"+Q204-O204","v":0},null,"Include any new provisions that have been created or increased in the year as a positive figure.",{"$f":"IF(OR(K204-ROUND(K204,)<>0,M204-ROUND(M204,)<>0,O204-ROUND(O204,)<>0,Q204-ROUND(Q204,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K204<V204,L204<V204,M204<V204,O204<V204,P204<V204,Q204<V204),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(K204>W204,L204>W204,M204>W204,O204>W204,P204>W204,Q204>W204),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C204,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C204,'Min Max table'!$A$4:$C$209,3,FALSE)","v":100000}]
[null,"Provisions release (enter as a negative value)",737,"i",{"$f":"IF(AND(AA205=0,OR(S205<>\"\",T205<>\"\",U205<>\"\",Z205<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,{"$f":"+M205-K205","v":0},null,null,null,{"$f":"+Q205-O205","v":0},null,"Include any reductions to the value of the provisions in the year. This must be a negative value.",{"$f":"IF(OR(K205-ROUND(K205,)<>0,M205-ROUND(M205,)<>0,O205-ROUND(O205,)<>0,Q205-ROUND(Q205,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K205<V205,L205<V205,M205<V205,O205<V205,P205<V205,Q205<V205),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(K205>W205,L205>W205,M205>W205,O205>W205,P205>W205,Q205>W205),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C205,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-100000},{"$f":"VLOOKUP($C205,'Min Max table'!$A$4:$C$209,3,FALSE)","v":0}]
[null,"Provision utilisation",738,"i",{"$f":"IF(AND(AA206=0,OR(S206<>\"\",T206<>\"\",U206<>\"\",Z206<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,{"$f":"+M206-K206","v":0},null,null,null,{"$f":"+Q206-O206","v":0},null,"Include any payments made out against the provisions in the year. This must be a negative value. This is not a cost but is a cash payment","","","",{"$f":"VLOOKUP($C206,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-100000},{"$f":"VLOOKUP($C206,'Min Max table'!$A$4:$C$209,3,FALSE)","v":0}]
[]
[null,null,null,null,null,null,null,null,null,null,"Actuals","Calculated","TOTAL",null,"Forecast","Calculated","TOTAL"]
[null,null,null,null,null,null,null,null,null,null,"Sep 19 - Mar 20","Apr 20 - Aug 20","2019/20",null,"Sep 20 - Mar 21","Apr 21 - Aug 21","2020/21"]
[null,"Depreciation/amortisation charge for the period",null,null,null,null,null,null,null,null,"£'000","£'000","£'001",null,"£'000","£'000","£'000"]
[null,"Buildings depreciation",715,"i",{"$f":"IF(AND(AA211=0,OR(S211<>\"\",T211<>\"\",U211<>\"\",Z211<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,{"$f":"+M211-K211","v":0},null,null,null,{"$f":"+Q211-O211","v":0},null,"Include depreciation charges for buildings only, excluding depreciation relating to donated or other buildings during the year.",{"$f":"IF(OR(K211-ROUND(K211,)<>0,M211-ROUND(M211,)<>0,O211-ROUND(O211,)<>0,Q211-ROUND(Q211,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K211<V211,L211<V211,M211<V211,O211<V211,P211<V211,Q211<V211),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(K211>W211,L211>W211,M211>W211,O211>W211,P211>W211,Q211>W211),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C211,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C211,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000}]
[null,"Other assets donated depreciation",716,"i",{"$f":"IF(AND(AA212=0,OR(S212<>\"\",T212<>\"\",U212<>\"\",Z212<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,{"$f":"+M212-K212","v":0},null,null,null,{"$f":"+Q212-O212","v":0},null,"Include depreciation charges for donated assets.",{"$f":"IF(OR(K212-ROUND(K212,)<>0,M212-ROUND(M212,)<>0,O212-ROUND(O212,)<>0,Q212-ROUND(Q212,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K212<V212,L212<V212,M212<V212,O212<V212,P212<V212,Q212<V212),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(K212>W212,L212>W212,M212>W212,O212>W212,P212>W212,Q212>W212),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C212,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C212,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000}]
[null,"Other assets owned depreciation",717,"i",{"$f":"IF(AND(AA213=0,OR(S213<>\"\",T213<>\"\",U213<>\"\",Z213<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,{"$f":"+M213-K213","v":0},null,null,null,{"$f":"+Q213-O213","v":0},null,"Include depreciation charges for other assets, excluding buildings or donated assets.","","","",{"$f":"VLOOKUP($C213,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C213,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000}]
[null,"Total Depreciation",720,null,null,null,null,null,null,null,{"$f":"SUM(K211:K213)","v":0},{"$f":"+M214-K214","v":0},{"$f":"SUM(M211:M213)","v":0},null,{"$f":"SUM(O211:O213)","v":0},{"$f":"+Q214-O214","v":0},{"$f":"SUM(Q211:Q213)","v":0},null,null,null,null,{"$f":"VLOOKUP($C214,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C214,'Min Max table'!$A$4:$C$209,3,FALSE)","v":0}]
[]
[null,"Pupil Numbers",null,null,null,null,null,null,null,null,null,null,"Actual                         2019/20",null,null,null,"Estimated                         2020/21"]
[null,"Pupil numbers \n(actual and estimated - do not round this figure)",999,"i",{"$f":"IF(AND(AA217=0,OR(S217<>\"\",T217<>\"\",U217<>\"\",Z217<>\"\")),\"Check- see columns N-U for info\",\"\")","v":"Check- see columns N-U for info"},null,null,null,null,null,null,null,null,null,null,null,null,"Please input the estimated total number of students in your trust.",{"$f":"IF(OR(M217-ROUND(M217,)<>0,Q217-ROUND(Q217,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(M217<V217,Q217<V217),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(M217>W217,Q217>W217),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C217,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C217,'Min Max table'!$A$4:$C$209,3,FALSE)","v":999999},{"$f":"\"QU\"&AB217","v":"QU22"},{"$f":"IF(Z217=\"\",\"\",\"Please refer to \"&X217&\" in the validations table\")","v":"Please refer to QU22 in the validations table"},{"$f":"IF(AC217>0,AD217,\"\")","v":"Please ensure you have entered the pupil numbers correctly (i.e. they have not been rounded) or explain why you have input no pupil numbers."},{"$f":"VLOOKUP(X217,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},22,{"$f":"IF(OR(M217<=0,Q217<=0),AB217,0)","v":22},"Please ensure you have entered the pupil numbers correctly (i.e. they have not been rounded) or explain why you have input no pupil numbers.","IF(OR(M217<=0,I217<=0,Q217<=0),AB217,0)"]
[]
[]
[null,"7 TRUST RESERVES "]
[null,"The number of academies in the return should match the number of academy reserves. The balances should be the balance for each academy. Deficits are entered as a negative value. "]
[null,null,null,null,null,null,null,null,null,null,"Balance at \n31 Aug 19","Balance at \n31 Mar 20","Balance at \n31 Aug 20",null,"Balance at \n31 Mar 21","Balance at \n31 Aug 21"]
[null,"Trust total",null,null,null,null,null,null,null,null,"£'000","£'000","£'000",null,"£'000","£'000"]
[null,"Total Trust Reserves",1001,"i",{"$f":"IF(AND(AA224=0,OR(S224<>\"\",T224<>\"\",U224<>\"\",Z224<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,{"$f":"IF($C$232=\"Yes\",(SUM(K228,K231)),(SUM(K235:K334,K231,)+K228))","v":0},{"$f":"IF($C$232=\"Yes\",(SUM(L228,L231)),(SUM(L235:L334,L231,)+L228))","v":0},{"$f":"IF($C$232=\"Yes\",(SUM(M228,M231)),(SUM(M235:M334,M231,)+M228))","v":0},null,{"$f":"IF($C$232=\"Yes\",(SUM(O228,O231)),(SUM(O235:O334,O231,)+O228))","v":0},{"$f":"IF($C$232=\"Yes\",(SUM(P228,P231)),(SUM(P235:P334,P231,)+P228))","v":0},null,"The balance should be the total revenue reserves balance for every academy and central HQ. It should match the balance c/f to next period: line 430, although there may be genuine reasons for a difference .",null,null,null,{"$f":"VLOOKUP($C224,'Min Max table'!$A$4:$C$209,2,FALSE)","v":0},{"$f":"VLOOKUP($C224,'Min Max table'!$A$4:$C$209,3,FALSE)","v":0},{"$f":"\"QU\"&AB224","v":"QU500"},{"$f":"IF(Z224=\"\",\"\",\"Please refer to \"&X224&\" in the validations table\")","v":""},{"$f":"IF(AC224>0,AD224,\"\")","v":""},{"$f":"VLOOKUP(X224,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},500,{"$f":"IF($Q$224-$Q$99<>0,$AB224,0)","v":0},"The closing balance of all reserves for the trust is not equal to the revenue reserves balance c/f at 31 Aug Year 2 on line 430. There may be a perfectly legitimate explanation so could you provide some brief comments explaining why?","IF($Q$224-$Q$99<>0,$AB224,0)"]
[]
[]
[]
[null,"Adjustments to reserve balances",1002,"i",{"$f":"IF(AND(AA228=0,OR(S228<>\"\",T228<>\"\",U228<>\"\",Z228<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Please use this line if you need to adjust the reserve balances. An example may be if you have new academies that are not included on the form and you have included financial data for these academies. ",{"$f":"IF(OR(K228-ROUND(K228,)<>0,L228-ROUND(L228,)<>0,M228-ROUND(M228,)<>0,O228-ROUND(O228,)<>0,P228-ROUND(P228,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K228<V228,L228<V228,M228<V228,O228<V228,P228<V228,P228<V228),\"Deficit is too high in at least one period\",\"\")","v":""},{"$f":"IF(OR(K228>W228,L228>W228,M228>W228,O228>W228,P228>W228),\"Reserves balance is too high during at  least one period\",\"\")","v":""},{"$f":"VLOOKUP($C228,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-999999},{"$f":"VLOOKUP($C228,'Min Max table'!$A$4:$C$209,3,FALSE)","v":999999},{"$f":"\"QU\"&AB228","v":"QU503"},{"$f":"IF(Z228=\"\",\"\",\"Please refer to \"&X228&\" in the validations table\")","v":""},{"$f":"IF(AC228>0,AD228,\"\")","v":""},{"$f":"VLOOKUP(X228,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},503,{"$f":"IF(OR(M228<>0,K228<>0,L228<>0,O228<>0,P228<>0),AB228,0)","v":0},"Please explain why you have adjusted the reserves balances ( for example are you including some additional academies which have not been recorded on the list below)","IF(OR(G228<>0,H228<>0,M228<>0,K228<>0,L228<>0,O228<>0,P228<>0),AB228,0)"]
[]
[]
[null,"Centrally held reserves",1000,"i",{"$f":"IF(AND(AA231=0,OR(S231<>\"\",T231<>\"\",U231<>\"\",Z231<>\"\")),\"Check- see columns N-U for info\",\"\")","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"If you are a MAT then please input the value of reserves held centrally and then the value of reserves held by each academy. Any deficits will require a brief explanation.",{"$f":"IF(OR(K231-ROUND(K231,)<>0,L231-ROUND(L231,)<>0,M231-ROUND(M231,)<>0,O231-ROUND(O231,)<>0,P231-ROUND(P231,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(K231<V231,L231<V231,M231<V231,O231<V231,P231<V231,P231<V231),\"Deficit is too high in at least one period\",\"\")","v":""},{"$f":"IF(OR(K231>W231,L231>W231,M231>W231,O231>W231,P231>W231),\"Reserves balance is too high during at  least one period\",\"\")","v":""},{"$f":"VLOOKUP($C231,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-999999},{"$f":"VLOOKUP($C231,'Min Max table'!$A$4:$C$209,3,FALSE)","v":999999},{"$f":"\"QU\"&AB231","v":"QU502"},{"$f":"IF(Z231=\"\",\"\",\"Please refer to \"&X231&\" in the validations table\")","v":""},{"$f":"IF(AC231>0,AD231,\"\")","v":""},{"$f":"VLOOKUP(X231,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},502,{"$f":"IF(OR(K231<0,M231<0,P231<0),AB231,0)","v":0},"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K231<0,M231<0,P231<0),AB231,0)"]
[null,"Do you pool all of your GAG funding and all Reserves are held centrally?","No","i"]
[]
["UPIN","Academy Name","800 rows hidden if Yes selected above"]
[{"$f":"IF('Organisation user'!A30=\"\",\"\",'Organisation user'!A30)","v":""},{"$f":"IF('Organisation user'!B30=\"\",\"\",'Organisation user'!B30)","v":""},800,"i",{"$f":"IF($C$232=\"Yes\",\"\",IF(AND(AA235=0,OR(S235<>\"\",T235<>\"\",U235<>\"\",Z235<>\"\")),\"Check- see columns N-U for info\",\"\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G235-ROUND(G235,)<>0,H235-ROUND(H235,)<>0,K235-ROUND(K235,)<>0,L235-ROUND(L235,)<>0,M235-ROUND(M235,)<>0,O235-ROUND(O235,)<>0,P235-ROUND(P235,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(G235<V235,H235<V235,K235<V235,L235<V235,M235<V235,O235<V235,P235<V235),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G235>W235,H235>W235,K235>W235,L235>W235,M235>W235,O235>W235,P235>W235),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C235,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C235,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},{"$f":"\"QU\"&AB235","v":"QU310"},{"$f":"IF(Z235=\"\",\"\",\"Please refer to \"&X235&\" in the validations table\")","v":""},{"$f":"IF(AC235>0,AD235,\"\")","v":""},{"$f":"VLOOKUP(X235,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},310,{"$f":"IF(OR(K235<0,M235<0,P235<0),AB235,0)","v":0},"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A31=\"\",\"\",'Organisation user'!A31)","v":""},{"$f":"IF('Organisation user'!B31=\"\",\"\",'Organisation user'!B31)","v":""},801,null,{"$f":"IF($C$232=\"Yes\",\"\",IF(AND(AA236=0,OR(S236<>\"\",T236<>\"\",U236<>\"\",Z236<>\"\")),\"Check- see columns N-U for info\",\"\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G236-ROUND(G236,)<>0,H236-ROUND(H236,)<>0,K236-ROUND(K236,)<>0,L236-ROUND(L236,)<>0,M236-ROUND(M236,)<>0,O236-ROUND(O236,)<>0,P236-ROUND(P236,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(G236<V236,H236<V236,K236<V236,L236<V236,M236<V236,O236<V236,P236<V236),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G236>W236,H236>W236,K236>W236,L236>W236,M236>W236,O236>W236,P236>W236),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C236,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C236,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU311","","",{"$f":"VLOOKUP(X236,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},{"$f":"1+AB235","v":311},{"$f":"IF(OR(K236<0,M236<0,P236<0),AB236,0)","v":0},"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A32=\"\",\"\",'Organisation user'!A32)","v":""},{"$f":"IF('Organisation user'!B32=\"\",\"\",'Organisation user'!B32)","v":""},802,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C237,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C237,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU312","","",{"$f":"VLOOKUP(X237,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},{"$f":"1+AB236","v":312},0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A33=\"\",\"\",'Organisation user'!A33)","v":""},{"$f":"IF('Organisation user'!B33=\"\",\"\",'Organisation user'!B33)","v":""},803,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C238,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C238,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU313","","",{"$f":"VLOOKUP(X238,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},313,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A34=\"\",\"\",'Organisation user'!A34)","v":""},{"$f":"IF('Organisation user'!B34=\"\",\"\",'Organisation user'!B34)","v":""},804,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C239,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C239,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU314","","",{"$f":"VLOOKUP(X239,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},314,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A35=\"\",\"\",'Organisation user'!A35)","v":""},{"$f":"IF('Organisation user'!B35=\"\",\"\",'Organisation user'!B35)","v":""},805,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C240,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C240,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU315","","",{"$f":"VLOOKUP(X240,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},315,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A36=\"\",\"\",'Organisation user'!A36)","v":""},{"$f":"IF('Organisation user'!B36=\"\",\"\",'Organisation user'!B36)","v":""},806,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C241,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C241,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU316","","",{"$f":"VLOOKUP(X241,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},316,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A37=\"\",\"\",'Organisation user'!A37)","v":""},{"$f":"IF('Organisation user'!B37=\"\",\"\",'Organisation user'!B37)","v":""},807,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C242,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C242,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU317","","",{"$f":"VLOOKUP(X242,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},317,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A38=\"\",\"\",'Organisation user'!A38)","v":""},{"$f":"IF('Organisation user'!B38=\"\",\"\",'Organisation user'!B38)","v":""},808,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C243,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C243,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU318","","",{"$f":"VLOOKUP(X243,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},318,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A39=\"\",\"\",'Organisation user'!A39)","v":""},{"$f":"IF('Organisation user'!B39=\"\",\"\",'Organisation user'!B39)","v":""},809,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C244,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C244,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU319","","",{"$f":"VLOOKUP(X244,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},319,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A40=\"\",\"\",'Organisation user'!A40)","v":""},{"$f":"IF('Organisation user'!B40=\"\",\"\",'Organisation user'!B40)","v":""},810,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C245,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C245,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU320","","",{"$f":"VLOOKUP(X245,'Trust validations table'!$A$15:$D$345,4,FALSE)","v":0},320,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A41=\"\",\"\",'Organisation user'!A41)","v":""},{"$f":"IF('Organisation user'!B41=\"\",\"\",'Organisation user'!B41)","v":""},811,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C246,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C246,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU321","","",0,321,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A42=\"\",\"\",'Organisation user'!A42)","v":""},{"$f":"IF('Organisation user'!B42=\"\",\"\",'Organisation user'!B42)","v":""},812,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C247,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C247,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU322","","",0,322,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A43=\"\",\"\",'Organisation user'!A43)","v":""},{"$f":"IF('Organisation user'!B43=\"\",\"\",'Organisation user'!B43)","v":""},813,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C248,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C248,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU323","","",0,323,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A44=\"\",\"\",'Organisation user'!A44)","v":""},{"$f":"IF('Organisation user'!B44=\"\",\"\",'Organisation user'!B44)","v":""},814,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C249,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C249,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU324","","",0,324,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A45=\"\",\"\",'Organisation user'!A45)","v":""},{"$f":"IF('Organisation user'!B45=\"\",\"\",'Organisation user'!B45)","v":""},815,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C250,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C250,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU325","","",0,325,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A46=\"\",\"\",'Organisation user'!A46)","v":""},{"$f":"IF('Organisation user'!B46=\"\",\"\",'Organisation user'!B46)","v":""},816,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C251,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C251,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU326","","",0,326,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A47=\"\",\"\",'Organisation user'!A47)","v":""},{"$f":"IF('Organisation user'!B47=\"\",\"\",'Organisation user'!B47)","v":""},817,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C252,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C252,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU327","","",0,327,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A48=\"\",\"\",'Organisation user'!A48)","v":""},{"$f":"IF('Organisation user'!B48=\"\",\"\",'Organisation user'!B48)","v":""},818,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C253,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C253,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU328","","",0,328,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A49=\"\",\"\",'Organisation user'!A49)","v":""},{"$f":"IF('Organisation user'!B49=\"\",\"\",'Organisation user'!B49)","v":""},819,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C254,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C254,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU329","","",0,329,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A50=\"\",\"\",'Organisation user'!A50)","v":""},{"$f":"IF('Organisation user'!B50=\"\",\"\",'Organisation user'!B50)","v":""},820,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C255,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C255,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU330","","",0,330,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A51=\"\",\"\",'Organisation user'!A51)","v":""},{"$f":"IF('Organisation user'!B51=\"\",\"\",'Organisation user'!B51)","v":""},821,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C256,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C256,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU331","","",0,331,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A52=\"\",\"\",'Organisation user'!A52)","v":""},{"$f":"IF('Organisation user'!B52=\"\",\"\",'Organisation user'!B52)","v":""},822,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C257,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C257,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU332","","",0,332,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A53=\"\",\"\",'Organisation user'!A53)","v":""},{"$f":"IF('Organisation user'!B53=\"\",\"\",'Organisation user'!B53)","v":""},823,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C258,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C258,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU333","","",0,333,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A54=\"\",\"\",'Organisation user'!A54)","v":""},{"$f":"IF('Organisation user'!B54=\"\",\"\",'Organisation user'!B54)","v":""},824,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C259,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C259,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU334","","",0,334,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A55=\"\",\"\",'Organisation user'!A55)","v":""},{"$f":"IF('Organisation user'!B55=\"\",\"\",'Organisation user'!B55)","v":""},825,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C260,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C260,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU335","","",0,335,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A56=\"\",\"\",'Organisation user'!A56)","v":""},{"$f":"IF('Organisation user'!B56=\"\",\"\",'Organisation user'!B56)","v":""},826,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C261,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C261,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU336","","",0,336,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A57=\"\",\"\",'Organisation user'!A57)","v":""},{"$f":"IF('Organisation user'!B57=\"\",\"\",'Organisation user'!B57)","v":""},827,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C262,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C262,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU337","","",0,337,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A58=\"\",\"\",'Organisation user'!A58)","v":""},{"$f":"IF('Organisation user'!B58=\"\",\"\",'Organisation user'!B58)","v":""},828,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C263,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C263,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU338","","",0,338,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A59=\"\",\"\",'Organisation user'!A59)","v":""},{"$f":"IF('Organisation user'!B59=\"\",\"\",'Organisation user'!B59)","v":""},829,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C264,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C264,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU339","","",0,339,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A60=\"\",\"\",'Organisation user'!A60)","v":""},{"$f":"IF('Organisation user'!B60=\"\",\"\",'Organisation user'!B60)","v":""},830,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C265,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C265,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU340","","",0,340,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A61=\"\",\"\",'Organisation user'!A61)","v":""},{"$f":"IF('Organisation user'!B61=\"\",\"\",'Organisation user'!B61)","v":""},831,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C266,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C266,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU341","","",0,341,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A62=\"\",\"\",'Organisation user'!A62)","v":""},{"$f":"IF('Organisation user'!B62=\"\",\"\",'Organisation user'!B62)","v":""},832,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C267,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C267,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU342","","",0,342,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A63=\"\",\"\",'Organisation user'!A63)","v":""},{"$f":"IF('Organisation user'!B63=\"\",\"\",'Organisation user'!B63)","v":""},833,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C268,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C268,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU343","","",0,343,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A64=\"\",\"\",'Organisation user'!A64)","v":""},{"$f":"IF('Organisation user'!B64=\"\",\"\",'Organisation user'!B64)","v":""},834,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C269,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C269,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU344","","",0,344,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A65=\"\",\"\",'Organisation user'!A65)","v":""},{"$f":"IF('Organisation user'!B65=\"\",\"\",'Organisation user'!B65)","v":""},835,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C270,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C270,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU345","","",0,345,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A66=\"\",\"\",'Organisation user'!A66)","v":""},{"$f":"IF('Organisation user'!B66=\"\",\"\",'Organisation user'!B66)","v":""},836,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C271,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C271,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU346","","",0,346,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A67=\"\",\"\",'Organisation user'!A67)","v":""},{"$f":"IF('Organisation user'!B67=\"\",\"\",'Organisation user'!B67)","v":""},837,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C272,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C272,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU347","","",0,347,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A68=\"\",\"\",'Organisation user'!A68)","v":""},{"$f":"IF('Organisation user'!B68=\"\",\"\",'Organisation user'!B68)","v":""},838,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C273,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C273,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU348","","",0,348,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A69=\"\",\"\",'Organisation user'!A69)","v":""},{"$f":"IF('Organisation user'!B69=\"\",\"\",'Organisation user'!B69)","v":""},839,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C274,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C274,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU349","","",0,349,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A70=\"\",\"\",'Organisation user'!A70)","v":""},{"$f":"IF('Organisation user'!B70=\"\",\"\",'Organisation user'!B70)","v":""},840,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C275,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C275,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU350","","",0,350,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A71=\"\",\"\",'Organisation user'!A71)","v":""},{"$f":"IF('Organisation user'!B71=\"\",\"\",'Organisation user'!B71)","v":""},841,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C276,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C276,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU351","","",0,351,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A72=\"\",\"\",'Organisation user'!A72)","v":""},{"$f":"IF('Organisation user'!B72=\"\",\"\",'Organisation user'!B72)","v":""},842,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C277,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C277,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU352","","",0,352,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A73=\"\",\"\",'Organisation user'!A73)","v":""},{"$f":"IF('Organisation user'!B73=\"\",\"\",'Organisation user'!B73)","v":""},843,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C278,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C278,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU353","","",0,353,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A74=\"\",\"\",'Organisation user'!A74)","v":""},{"$f":"IF('Organisation user'!B74=\"\",\"\",'Organisation user'!B74)","v":""},844,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C279,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C279,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU354","","",0,354,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A75=\"\",\"\",'Organisation user'!A75)","v":""},{"$f":"IF('Organisation user'!B75=\"\",\"\",'Organisation user'!B75)","v":""},845,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C280,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C280,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU355","","",0,355,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A76=\"\",\"\",'Organisation user'!A76)","v":""},{"$f":"IF('Organisation user'!B76=\"\",\"\",'Organisation user'!B76)","v":""},846,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C281,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C281,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU356","","",0,356,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A77=\"\",\"\",'Organisation user'!A77)","v":""},{"$f":"IF('Organisation user'!B77=\"\",\"\",'Organisation user'!B77)","v":""},847,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C282,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C282,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU357","","",0,357,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A78=\"\",\"\",'Organisation user'!A78)","v":""},{"$f":"IF('Organisation user'!B78=\"\",\"\",'Organisation user'!B78)","v":""},848,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C283,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C283,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU358","","",0,358,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A79=\"\",\"\",'Organisation user'!A79)","v":""},{"$f":"IF('Organisation user'!B79=\"\",\"\",'Organisation user'!B79)","v":""},849,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C284,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C284,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU359","","",0,359,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A80=\"\",\"\",'Organisation user'!A80)","v":""},{"$f":"IF('Organisation user'!B80=\"\",\"\",'Organisation user'!B80)","v":""},850,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C285,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C285,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU360","","",0,360,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A81=\"\",\"\",'Organisation user'!A81)","v":""},{"$f":"IF('Organisation user'!B81=\"\",\"\",'Organisation user'!B81)","v":""},851,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C286,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C286,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU361","","",0,361,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A82=\"\",\"\",'Organisation user'!A82)","v":""},{"$f":"IF('Organisation user'!B82=\"\",\"\",'Organisation user'!B82)","v":""},852,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C287,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C287,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU362","","",0,362,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A83=\"\",\"\",'Organisation user'!A83)","v":""},{"$f":"IF('Organisation user'!B83=\"\",\"\",'Organisation user'!B83)","v":""},853,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C288,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C288,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU363","","",0,363,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A84=\"\",\"\",'Organisation user'!A84)","v":""},{"$f":"IF('Organisation user'!B84=\"\",\"\",'Organisation user'!B84)","v":""},854,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C289,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C289,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU364","","",0,364,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A85=\"\",\"\",'Organisation user'!A85)","v":""},{"$f":"IF('Organisation user'!B85=\"\",\"\",'Organisation user'!B85)","v":""},855,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C290,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C290,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU365","","",0,365,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A86=\"\",\"\",'Organisation user'!A86)","v":""},{"$f":"IF('Organisation user'!B86=\"\",\"\",'Organisation user'!B86)","v":""},856,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C291,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C291,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU366","","",0,366,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A87=\"\",\"\",'Organisation user'!A87)","v":""},{"$f":"IF('Organisation user'!B87=\"\",\"\",'Organisation user'!B87)","v":""},857,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C292,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C292,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU367","","",0,367,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A88=\"\",\"\",'Organisation user'!A88)","v":""},{"$f":"IF('Organisation user'!B88=\"\",\"\",'Organisation user'!B88)","v":""},858,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C293,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C293,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU368","","",0,368,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A89=\"\",\"\",'Organisation user'!A89)","v":""},{"$f":"IF('Organisation user'!B89=\"\",\"\",'Organisation user'!B89)","v":""},859,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C294,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C294,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU369","","",0,369,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A90=\"\",\"\",'Organisation user'!A90)","v":""},{"$f":"IF('Organisation user'!B90=\"\",\"\",'Organisation user'!B90)","v":""},860,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C295,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C295,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU370","","",0,370,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A91=\"\",\"\",'Organisation user'!A91)","v":""},{"$f":"IF('Organisation user'!B91=\"\",\"\",'Organisation user'!B91)","v":""},861,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C296,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C296,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU371","","",0,371,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A92=\"\",\"\",'Organisation user'!A92)","v":""},{"$f":"IF('Organisation user'!B92=\"\",\"\",'Organisation user'!B92)","v":""},862,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C297,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C297,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU372","","",0,372,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A93=\"\",\"\",'Organisation user'!A93)","v":""},{"$f":"IF('Organisation user'!B93=\"\",\"\",'Organisation user'!B93)","v":""},863,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C298,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C298,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU373","","",0,373,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A94=\"\",\"\",'Organisation user'!A94)","v":""},{"$f":"IF('Organisation user'!B94=\"\",\"\",'Organisation user'!B94)","v":""},864,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C299,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C299,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},{"$f":"\"QU\"&AB299","v":"QU374"},{"$f":"IF(Z299=\"\",\"\",\"Please refer to \"&X299&\" in the validations table\")","v":""},{"$f":"IF(AC299>0,AD299,\"\")","v":""},0,374,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A95=\"\",\"\",'Organisation user'!A95)","v":""},{"$f":"IF('Organisation user'!B95=\"\",\"\",'Organisation user'!B95)","v":""},865,null,{"$f":"IF($C$232=\"Yes\",\"\",IF(AND(AA300=0,OR(S300<>\"\",T300<>\"\",U300<>\"\",Z300<>\"\")),\"Check- see columns N-U for info\",\"\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G300-ROUND(G300,)<>0,H300-ROUND(H300,)<>0,K300-ROUND(K300,)<>0,L300-ROUND(L300,)<>0,M300-ROUND(M300,)<>0,O300-ROUND(O300,)<>0,P300-ROUND(P300,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(G300<V300,H300<V300,K300<V300,L300<V300,M300<V300,O300<V300,P300<V300),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G300>W300,H300>W300,K300>W300,L300>W300,M300>W300,O300>W300,P300>W300),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C300,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C300,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU375","","",0,375,{"$f":"IF(OR(K300<0,M300<0,P300<0),AB300,0)","v":0},"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A96=\"\",\"\",'Organisation user'!A96)","v":""},{"$f":"IF('Organisation user'!B96=\"\",\"\",'Organisation user'!B96)","v":""},866,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C301,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C301,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU376","","",0,{"$f":"1+AB300","v":376},0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A97=\"\",\"\",'Organisation user'!A97)","v":""},{"$f":"IF('Organisation user'!B97=\"\",\"\",'Organisation user'!B97)","v":""},867,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C302,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C302,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU377","","",0,377,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A98=\"\",\"\",'Organisation user'!A98)","v":""},{"$f":"IF('Organisation user'!B98=\"\",\"\",'Organisation user'!B98)","v":""},868,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C303,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C303,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU378","","",0,378,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A99=\"\",\"\",'Organisation user'!A99)","v":""},{"$f":"IF('Organisation user'!B99=\"\",\"\",'Organisation user'!B99)","v":""},869,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C304,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C304,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU379","","",0,379,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A100=\"\",\"\",'Organisation user'!A100)","v":""},{"$f":"IF('Organisation user'!B100=\"\",\"\",'Organisation user'!B100)","v":""},870,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C305,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C305,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU380","","",0,380,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A101=\"\",\"\",'Organisation user'!A101)","v":""},{"$f":"IF('Organisation user'!B101=\"\",\"\",'Organisation user'!B101)","v":""},871,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C306,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C306,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU381","","",0,381,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A102=\"\",\"\",'Organisation user'!A102)","v":""},{"$f":"IF('Organisation user'!B102=\"\",\"\",'Organisation user'!B102)","v":""},872,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C307,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C307,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU382","","",0,382,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A103=\"\",\"\",'Organisation user'!A103)","v":""},{"$f":"IF('Organisation user'!B103=\"\",\"\",'Organisation user'!B103)","v":""},873,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C308,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C308,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU383","","",0,383,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A104=\"\",\"\",'Organisation user'!A104)","v":""},{"$f":"IF('Organisation user'!B104=\"\",\"\",'Organisation user'!B104)","v":""},874,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C309,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C309,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU384","","",0,384,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A105=\"\",\"\",'Organisation user'!A105)","v":""},{"$f":"IF('Organisation user'!B105=\"\",\"\",'Organisation user'!B105)","v":""},875,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C310,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C310,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU385","","",0,385,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A106=\"\",\"\",'Organisation user'!A106)","v":""},{"$f":"IF('Organisation user'!B106=\"\",\"\",'Organisation user'!B106)","v":""},876,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C311,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C311,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU386","","",0,386,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A107=\"\",\"\",'Organisation user'!A107)","v":""},{"$f":"IF('Organisation user'!B107=\"\",\"\",'Organisation user'!B107)","v":""},877,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C312,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C312,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU387","","",0,387,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A108=\"\",\"\",'Organisation user'!A108)","v":""},{"$f":"IF('Organisation user'!B108=\"\",\"\",'Organisation user'!B108)","v":""},878,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C313,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C313,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU388","","",0,388,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A109=\"\",\"\",'Organisation user'!A109)","v":""},{"$f":"IF('Organisation user'!B109=\"\",\"\",'Organisation user'!B109)","v":""},879,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C314,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C314,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU389","","",0,389,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A110=\"\",\"\",'Organisation user'!A110)","v":""},{"$f":"IF('Organisation user'!B110=\"\",\"\",'Organisation user'!B110)","v":""},880,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C315,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C315,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU390","","",0,390,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A111=\"\",\"\",'Organisation user'!A111)","v":""},{"$f":"IF('Organisation user'!B111=\"\",\"\",'Organisation user'!B111)","v":""},881,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C316,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C316,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU391","","",0,391,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A112=\"\",\"\",'Organisation user'!A112)","v":""},{"$f":"IF('Organisation user'!B112=\"\",\"\",'Organisation user'!B112)","v":""},882,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C317,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C317,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU392","","",0,392,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A113=\"\",\"\",'Organisation user'!A113)","v":""},{"$f":"IF('Organisation user'!B113=\"\",\"\",'Organisation user'!B113)","v":""},883,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C318,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C318,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU393","","",0,393,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A114=\"\",\"\",'Organisation user'!A114)","v":""},{"$f":"IF('Organisation user'!B114=\"\",\"\",'Organisation user'!B114)","v":""},884,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C319,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C319,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU394","","",0,394,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A115=\"\",\"\",'Organisation user'!A115)","v":""},{"$f":"IF('Organisation user'!B115=\"\",\"\",'Organisation user'!B115)","v":""},885,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C320,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C320,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU395","","",0,395,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A116=\"\",\"\",'Organisation user'!A116)","v":""},{"$f":"IF('Organisation user'!B116=\"\",\"\",'Organisation user'!B116)","v":""},886,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C321,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C321,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU396","","",0,396,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A117=\"\",\"\",'Organisation user'!A117)","v":""},{"$f":"IF('Organisation user'!B117=\"\",\"\",'Organisation user'!B117)","v":""},887,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C322,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C322,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU397","","",0,397,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A118=\"\",\"\",'Organisation user'!A118)","v":""},{"$f":"IF('Organisation user'!B118=\"\",\"\",'Organisation user'!B118)","v":""},888,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C323,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C323,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU398","","",0,398,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A119=\"\",\"\",'Organisation user'!A119)","v":""},{"$f":"IF('Organisation user'!B119=\"\",\"\",'Organisation user'!B119)","v":""},889,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C324,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C324,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU399","","",0,399,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A120=\"\",\"\",'Organisation user'!A120)","v":""},{"$f":"IF('Organisation user'!B120=\"\",\"\",'Organisation user'!B120)","v":""},890,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C325,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C325,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU400","","",0,400,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A121=\"\",\"\",'Organisation user'!A121)","v":""},{"$f":"IF('Organisation user'!B121=\"\",\"\",'Organisation user'!B121)","v":""},891,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C326,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C326,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU401","","",0,401,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A122=\"\",\"\",'Organisation user'!A122)","v":""},{"$f":"IF('Organisation user'!B122=\"\",\"\",'Organisation user'!B122)","v":""},892,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C327,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C327,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU402","","",0,402,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A123=\"\",\"\",'Organisation user'!A123)","v":""},{"$f":"IF('Organisation user'!B123=\"\",\"\",'Organisation user'!B123)","v":""},893,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C328,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C328,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU403","","",0,403,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A124=\"\",\"\",'Organisation user'!A124)","v":""},{"$f":"IF('Organisation user'!B124=\"\",\"\",'Organisation user'!B124)","v":""},894,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C329,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C329,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU404","","",0,404,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A125=\"\",\"\",'Organisation user'!A125)","v":""},{"$f":"IF('Organisation user'!B125=\"\",\"\",'Organisation user'!B125)","v":""},895,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C330,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C330,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU405","","",0,405,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A126=\"\",\"\",'Organisation user'!A126)","v":""},{"$f":"IF('Organisation user'!B126=\"\",\"\",'Organisation user'!B126)","v":""},896,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C331,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C331,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU406","","",0,406,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A127=\"\",\"\",'Organisation user'!A127)","v":""},{"$f":"IF('Organisation user'!B127=\"\",\"\",'Organisation user'!B127)","v":""},897,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C332,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C332,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU407","","",0,407,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A128=\"\",\"\",'Organisation user'!A128)","v":""},{"$f":"IF('Organisation user'!B128=\"\",\"\",'Organisation user'!B128)","v":""},898,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,"","","",{"$f":"VLOOKUP($C333,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C333,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU408",{"$f":"IF(Z333=\"\",\"\",\"Please refer to \"&X333&\" in the validations table\")","v":""},{"$f":"IF(AC333>0,AD333,\"\")","v":""},0,408,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]
[{"$f":"IF('Organisation user'!A129=\"\",\"\",'Organisation user'!A129)","v":""},{"$f":"IF('Organisation user'!B129=\"\",\"\",'Organisation user'!B129)","v":""},899,null,"",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(OR(G334-ROUND(G334,)<>0,H334-ROUND(H334,)<>0,K334-ROUND(K334,)<>0,L334-ROUND(L334,)<>0,M334-ROUND(M334,)<>0,O334-ROUND(O334,)<>0,P334-ROUND(P334,)<>0),\"No decimal places\",\"\")","v":""},{"$f":"IF(OR(G334<V334,H334<V334,K334<V334,L334<V334,M334<V334,O334<V334,P334<V334),\"A value is below the minimum value allowed\",\"\")","v":""},{"$f":"IF(OR(G334>W334,H334>W334,K334>W334,L334>W334,M334>W334,O334>W334,P334>W334),\"Input value is too high\",\"\")","v":""},{"$f":"VLOOKUP($C334,'Min Max table'!$A$4:$C$209,2,FALSE)","v":-200000},{"$f":"VLOOKUP($C334,'Min Max table'!$A$4:$C$209,3,FALSE)","v":200000},"QU409",{"$f":"IF(Z334=\"\",\"\",\"Please refer to \"&X334&\" in the validations table\")","v":""},{"$f":"IF(AC334>0,AD334,\"\")","v":""},0,409,0,"There is a deficit on your  closing reserves either at the end of Yr1 or Yr2. Could you explain the circumstances and what steps are planned/ you took  to eliminate the deficit.","IF(OR(K235<0,M235<0,P235<0),AB235,0)"]

{"sheet":"Preparer declaration ","index":3,"n_rows":52,"n_cols":15,"rows_kept":52,"cut":false,"hidden":false,"merged":[[47,2,47,3],[42,12,42,13],[42,14,42,15],[43,2,43,3],[43,4,43,5],[43,6,43,7],[43,8,43,9],[43,10,43,11],[43,12,43,13],[43,14,43,15],[42,2,42,3],[42,4,42,5],[42,6,42,7],[42,8,42,9],[42,10,42,11],[35,2,35,3],[38,6,38,7],[20,2,20,7],[9,2,9,7],[13,2,13,9],[17,2,17,7],[23,2,26,10],[28,4,28,6],[30,2,33,11]]}
[]
[null,null,"Preparer Declaration"]
[]
[null,null,"Contact details of person completing the form\n"]
[]
[null,null,"Please enter these details, so DFE/ESFA can contact you if there are any questions."]
[]
[null,null,"Contact name:"]
[]
[]
[]
[null,null,"Contact email address:"]
[]
[]
[]
[null,null,"Contact phone number:"]
[]
[]
[]
[null,null,"Job title:"]
[]
[]
[null,null,"Are there any other comments you wish to add in relation to this submission?"]
[]
[]
[]
[]
[]
[null,null,"Date:"]
[]
[null,null,"I confirm that I have selected and completed all relevant sections of the Finance questions page, input the required information accurately and resolved all validation flags. I confirm that the information entered is accurate, complete and relates to the correct periods on a consistent basis using the guidance provided by the Education Skills Funding Agency\n"]
[]
[]
[]
[]
[null,null,"No",null,null,{"$f":"IF(C36=\"Yes\",\"\",\"You must select yes\")","v":"You must select yes"}]
[]
[]
[null,null,"No of validations outstanding",null,null,null,{"$f":"SUM('Trust validations table'!C5:C6)","v":8}]
[]
[]
[null,null,"You have reported your reserve balences as:"]
[null,null,"Balance at \n31 Aug 18",null,"Balance at \n31 Mar 19",null,"Balance at \n31 Aug 19",null,"Balance at \n31 Mar 20",null,"Balance at \n31 Aug 20",null,"Balance at \n31 Mar 21",null,"Balance at \n31 Aug 21"]
[null,null,{"$f":"'BFR3Y 2020'!G224*1000","v":0},null,{"$f":"'BFR3Y 2020'!H224*1000","v":0},null,{"$f":"'BFR3Y 2020'!K224*1000","v":0},null,{"$f":"'BFR3Y 2020'!L224*1000","v":0},null,{"$f":"'BFR3Y 2020'!M224*1000","v":0},null,{"$f":"'BFR3Y 2020'!O224*1000","v":0},null,{"$f":"'BFR3Y 2020'!P224*1000","v":0}]
[]
[null,null,"Please confirm that these are your reserve balences."]
[]
[null,null,"No",null,null,{"$f":"IF(C48=\"Yes\",\"\",\"You must select yes\")","v":"You must select yes"}]
[]
[]
[null,null,null,"Yes"]
[null,null,null,"No"]

{"sheet":"Approver declaration","index":4,"n_rows":62,"n_cols":21,"rows_kept":62,"cut":false,"hidden":false,"merged":[[58,2,58,3],[53,12,53,13],[53,14,53,15],[54,2,54,3],[54,4,54,5],[54,6,54,7],[54,8,54,9],[54,10,54,11],[54,12,54,13],[54,14,54,15],[53,2,53,3],[53,4,53,5],[53,6,53,7],[53,8,53,9],[53,10,53,11],[50,6,50,7],[46,2,47,11],[36,2,36,10],[22,4,22,9],[26,4,26,11],[37,4,37,6],[44,2,44,11],[40,2,42,10],[40,12,42,16],[8,2,8,7],[12,2,12,9],[16,2,16,7],[32,2,35,10]]}
[]
[null,null,"Academy Trust Declaration (approver)"]
[]
[null,null,"Contact details of person completing the form\n"]
[null,null,"Please enter these details, so DFE/ESFA can contact you if there are any questions."]
[]
[null,null,"Contact name:"]
[]
[]
[]
[null,null,"Contact email address:"]
[]
[]
[]
[null,null,"Contact phone number:"]
[]
[]
[]
[null,null,"Are you the Accounting Officer?",null,null,null,"No"]
[]
[null,null,null,null,"Name of Accounting Officer (if different to name above):"]
[]
[]
[]
[null,null,null,null,"E-mail address:"]
[]
[]
[]
[]
[null,null,"Approve or reject submission?",null,null,null,"Reject"]
[]
[null,null,"Are there any other comments you wish to add in relation to this submission?"]
[]
[]
[]
[]
[]
[null,null,"Date:"]
[]
[]
[null,null,"\"I confirm that I have been authorised by the trust's accounting officer to submit this return.  In doing so I confirm, on behalf of the trust's accounting officer, that the entries in the budget forecast return have been prepared on a consistent basis and presented in accordance with the guidance notes issued by the Education Skills Funding Agency\"",null,null,null,null,null,null,null,null,"OR","\"I confirm that the entries in the budget forecast return have been prepared on a consistent basis \nand presented in accordance with the guidance notes issued by the Education Skills Funding Agency\"\n"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No",null,{"$f":"IF(S42=\"Yes\",\"\",\"You must select yes\")","v":"You must select yes"}]
[]
[]
[null,null,"\"I confirm that the trustees have reviewed and approved the content of this form and that I am ready to submit\"",null,null,null,null,null,null,null,null,null,"No",null,{"$f":"IF(M45=\"Yes\",\"\",\"You must select yes\")","v":"You must select yes"}]
[]
[null,null,"\"I confirm that all monetary values in the form have been entered to the nearest thousand pounds, e.g. £43,690 has been input as £44\"",null,null,null,null,null,null,null,null,null,"No",null,{"$f":"IF(M47=\"Yes\",\"\",\"You must select yes\")","v":"You must select yes"}]
[]
[]
[]
[null,null,"No of validations outstanding",null,null,null,{"$f":"SUM('Trust validations table'!C5:C6)","v":8}]
[]
[null,null,"You have reported your reserve balences as:"]
[null,null,"Balance at \n31 Aug 18",null,"Balance at \n31 Mar 19",null,"Balance at \n31 Aug 19",null,"Balance at \n31 Mar 20",null,"Balance at \n31 Aug 20",null,"Balance at \n31 Mar 21",null,"Balance at \n31 Aug 21"]
[null,null,{"$f":"'BFR3Y 2020'!G224*1000","v":0},null,{"$f":"'BFR3Y 2020'!H224*1000","v":0},null,{"$f":"'BFR3Y 2020'!K224*1000","v":0},null,{"$f":"'BFR3Y 2020'!L224*1000","v":0},null,{"$f":"'BFR3Y 2020'!M224*1000","v":0},null,{"$f":"'BFR3Y 2020'!O224*1000","v":0},null,{"$f":"'BFR3Y 2020'!P224*1000","v":0}]
[]
[null,null,"Please confirm that these are your reserve balences."]
[]
[null,null,"No",null,null,{"$f":"IF(C59=\"Yes\",\"\",\"You must select yes\")","v":"You must select yes"}]
[]
[null,null,null,"Yes"]
[null,null,null,"No"]

{"sheet":"Min Max table","index":5,"n_rows":194,"n_cols":4,"rows_kept":194,"cut":false,"hidden":false,"merged":[]}
["Table of min and max values"]
[]
["Line no.","Minimum value","Maximum value","Description"]
[101,{"$f":"-100000","v":-100000},{"$f":"100000","v":100000},"Rates reclaim"]
[102,0,{"$f":"800000","v":800000},"General Academy Grant (GAG) (excluding Student Service Grant)"]
[103,0,{"$f":"100000","v":100000},"Student Services Grant (Academy Post 16 Bursary Funding)"]
[105,0,100000,"Start Up Grants"]
[108,0,100000,"Pupil Premium & Service Premium"]
[132,{"$f":"-100000","v":-100000},100000,"Pupil Number Adjustment"]
[135,0,100000,"Other DfE/ESFA revenue grants"]
[136,0,100000,"Universal Infant Free School Meals"]
[137,0,100000,"Insurance"]
[138,0,{"$f":"300000","v":300000},"Sponsor Capacity Grant"]
[150,{"$f":"-100000","v":-100000},{"$f":"300000","v":300000},"Other DfE/ESFA family revenue Grants"]
[199,{"$f":"-300000","v":-300000},{"$f":"2200000","v":2200000},"Total DfE/ESFA revenue Income"]
[200,{"$f":"-400000","v":-400000},{"$f":"100000","v":100000},"Local authority revenue income"]
[205,-400000,{"$f":"100000","v":100000},"Other government grants"]
[210,-400000,{"$f":"100000","v":100000},"Income from trading activities"]
[211,-400000,{"$f":"100000","v":100000},"Income from trading activities"]
[212,-400000,{"$f":"400000","v":400000},"Revenue surplus transfer of an existing academy into the trust"]
[215,-400000,{"$f":"400000","v":400000},"Revenue surplus transfer to academy on conversion"]
[218,{"$f":"-800000","v":-800000},{"$f":"800000","v":800000},"Subtotal transfers surplus"]
[220,0,{"$f":"100000","v":100000},"Other income, including investment income"]
[250,{"$f":"-1600000","v":-1600000},{"$f":"500000","v":500000},"Total Other revenue Income"]
[255,{"$f":"-400000","v":-400000},{"$f":"400000","v":400000},"Transfers between Revenue and Capital (line 585)"]
[298,null,null,"Total Revenue Income"]
[299,{"$f":"-60","v":-60},{"$f":"100","v":100},"Proportion of revenue income that will come from a public body"]
[310,0,{"$f":"800000","v":800000},"Wages and Salaries"]
[311,0,{"$f":"200000","v":200000},"Social Security Costs"]
[320,0,{"$f":"200000","v":200000},"Pension Cost: Teaching staff"]
[325,0,{"$f":"200000","v":200000},"Pension Cost: Non-teaching staff"]
[335,0,{"$f":"1400000","v":1400000},"Total staff costs"]
[330,0,{"$f":"200000","v":200000},"Other Staff Support Costs"]
[349,0,{"$f":"1000000","v":1000000},"Subtotal Support costs"]
[350,0,{"$f":"200000","v":200000},"Revenue deficit transfer of an existing academy into the trust"]
[351,0,{"$f":"200000","v":200000},"Revenue deficit transfer to academy on conversion"]
[352,0,{"$f":"400000","v":400000},"Subtotal Transfers deficit"]
[378,0,{"$f":"800000","v":800000},"Non staff costs (cash)"]
[380,null,null,"Total revenue expenditure"]
[395,0,{"$f":"200000","v":200000},"Other non cash costs"]
[400,null,null,"Net revenue income/(expenditure) for the period"]
[410,{"$f":"-400000","v":-400000},{"$f":"400000","v":400000},"Balance b/f from previous period"]
[430,null,null,"Balance c/f to next period "]
[510,{"$f":"-400000","v":-400000},{"$f":"400000","v":400000},"Devolved formula capital"]
[520,{"$f":"-400000","v":-400000},{"$f":"400000","v":400000},"Value of any capital donation of an asset from the ESFA for PSBP/Free Schools programme"]
[530,{"$f":"-400000","v":-400000},{"$f":"400000","v":400000},"Other DfE income - Capital"]
[540,{"$f":"-400000","v":-400000},{"$f":"400000","v":400000},"Other DfE family Capital Grants"]
[550,null,null,"Total DfE Capital Income"]
[560,{"$f":"-400000","v":-400000},{"$f":"400000","v":400000},"Local authority capital income (cash)"]
[570,{"$f":"-400000","v":-400000},400000,"Non Government capital income "]
[571,{"$f":"-400000","v":-400000},400000,"Other Government Grant capital income"]
[572,0,400000,"Capital assets transferred to academy on conversion"]
[573,0,400000,"Capital assets transferred of an existing academy into the trust"]
[574,0,400000,"Endowment realeases to fund capital expenditure"]
[575,0,400000,"Local authority donated assets"]
[580,null,null,"Total Other Capital Income"]
[581,0,400000,"Land & buildings disposals"]
[582,0,{"$f":"200000","v":200000},"Other fixed assets disposals"]
[584,null,null,"Total Disposal proceeds"]
[585,null,null,"Transfers between Revenue and Capital (contra line 255) "]
[599,null,null,"Total Capital Income"]
[601,0,{"$f":"400000","v":400000},"Land & buildings additions funded by ESFA grants"]
[605,0,400000,"Land & buildings donated to the trust by the ESFA (PSPB/Free Schools Programme)"]
[606,0,400000,"Local authority donated assets expense"]
[615,0,400000,"Land & buildings additions funded by other capital grants"]
[620,0,400000,"Land & buildings additions funded by reserves"]
[636,0,400000,"Other fixed assets additions funded by ESFA grants"]
[637,0,400000,"Other fixed assets additions funded by other capital grants"]
[638,0,400000,"Other fixed assets additions funded by reserves"]
[639,{"$f":"-400000","v":-400000},0,"Capital assets transferred of an existing academy out of the trust"]
[650,null,null,"Total Capital Expenditure"]
[660,null,null,"Net Capital income/(expenditure) for the period"]
[670,{"$f":"-400000","v":-400000},{"$f":"400000","v":400000},"Capital Totals Bal Bfwd from previous"]
[680,null,null,"Capital Balance Cfwd to next period "]
[700,0,{"$f":"400000","v":400000},"Cash at bank and in hand"]
[701,{"$f":"-200000","v":-200000},0,"Overdrafts"]
[710,{"$f":"-100000","v":-100000},{"$f":"100000","v":100000},"Gain/loss on disposal of fixed assets"]
[712,{"$f":"-100000","v":-100000},{"$f":"400000","v":400000},"Impairment charges"]
[715,0,{"$f":"200000","v":200000},"Buildings depreciation"]
[716,0,{"$f":"200000","v":200000},"Other assets donated depreciation"]
[717,0,{"$f":"200000","v":200000},"Other assets owned depreciation"]
[720,null,null,"Total Depreciation"]
[725,0,{"$f":"400000","v":400000},"Investments"]
[730,0,{"$f":"100000","v":100000},"Investment liquidations"]
[736,0,{"$f":"100000","v":100000},"Provision increase"]
[737,{"$f":"-100000","v":-100000},0,"Provisions release (enter as a negative value)"]
[738,{"$f":"-100000","v":-100000},0,"Provision utilisation"]
[780,0,{"$f":"100000","v":100000},"Opening outstanding loans"]
[785,{"$f":"-100000","v":-100000},{"$f":"100000","v":100000},"Increase/(Decrease) in outstanding loans"]
[789,null,null,"Closing outstanding loans"]
[800,{"$f":"-200000","v":-200000},{"$f":"200000","v":200000},"UPIN"]
[801,-200000,200000,"UPIN"]
[802,-200000,200000,"UPIN"]
[803,-200000,200000,"UPIN"]
[804,-200000,200000,"UPIN"]
[805,-200000,200000,"UPIN"]
[806,-200000,200000,"UPIN"]
[807,-200000,200000,"UPIN"]
[808,-200000,200000,"UPIN"]
[809,-200000,200000,"UPIN"]
[810,-200000,200000,"UPIN"]
[811,-200000,200000,"UPIN"]
[812,-200000,200000,"UPIN"]
[813,-200000,200000,"UPIN"]
[814,-200000,200000,"UPIN"]
[815,-200000,200000,"UPIN"]
[816,-200000,200000,"UPIN"]
[817,-200000,200000,"UPIN"]
[818,-200000,200000,"UPIN"]
[819,-200000,200000,"UPIN"]
[820,-200000,200000,"UPIN"]
[821,-200000,200000,"UPIN"]
[822,-200000,200000,"UPIN"]
[823,-200000,200000,"UPIN"]
[824,-200000,200000,"UPIN"]
[825,-200000,200000,"UPIN"]
[826,-200000,200000,"UPIN"]
[827,-200000,200000,"UPIN"]
[828,-200000,200000,"UPIN"]
[829,-200000,200000,"UPIN"]
[830,-200000,200000,"UPIN"]
[831,-200000,200000,"UPIN"]
[832,-200000,200000,"UPIN"]
[833,-200000,200000,"UPIN"]
[834,-200000,200000,"UPIN"]
[835,-200000,200000,"UPIN"]
[836,-200000,200000,"UPIN"]
[837,-200000,200000,"UPIN"]
[838,-200000,200000,"UPIN"]
[839,-200000,200000,"UPIN"]
[840,-200000,200000,"UPIN"]
[841,-200000,200000,"UPIN"]
[842,-200000,200000,"UPIN"]
[843,-200000,200000,"UPIN"]
[844,-200000,200000,"UPIN"]
[845,-200000,200000,"UPIN"]
[846,-200000,200000,"UPIN"]
[847,-200000,200000,"UPIN"]
[848,-200000,200000,"UPIN"]
[849,-200000,200000,"UPIN"]
[850,-200000,200000,"UPIN"]
[851,-200000,200000,"UPIN"]
[852,-200000,200000,"UPIN"]
[853,-200000,200000,"UPIN"]
[854,-200000,200000,"UPIN"]
[855,-200000,200000,"UPIN"]
[856,-200000,200000,"UPIN"]
[857,-200000,200000,"UPIN"]
[858,-200000,200000,"UPIN"]
[859,-200000,200000,"UPIN"]
[860,-200000,200000,"UPIN"]
[861,-200000,200000,"UPIN"]
[862,-200000,200000,"UPIN"]
[863,-200000,200000,"UPIN"]
[864,{"$f":"-200000","v":-200000},{"$f":"200000","v":200000},"UPIN"]
[865,-200000,200000,"UPIN"]
[866,-200000,200000,"UPIN"]
[867,-200000,200000,"UPIN"]
[868,-200000,200000,"UPIN"]
[869,-200000,200000,"UPIN"]
[870,-200000,200000,"UPIN"]
[871,-200000,200000,"UPIN"]
[872,-200000,200000,"UPIN"]
[873,-200000,200000,"UPIN"]
[874,-200000,200000,"UPIN"]
[875,-200000,200000,"UPIN"]
[876,-200000,200000,"UPIN"]
[877,-200000,200000,"UPIN"]
[878,-200000,200000,"UPIN"]
[879,-200000,200000,"UPIN"]
[880,-200000,200000,"UPIN"]
[881,-200000,200000,"UPIN"]
[882,-200000,200000,"UPIN"]
[883,-200000,200000,"UPIN"]
[884,-200000,200000,"UPIN"]
[885,-200000,200000,"UPIN"]
[886,-200000,200000,"UPIN"]
[887,-200000,200000,"UPIN"]
[888,-200000,200000,"UPIN"]
[889,-200000,200000,"UPIN"]
[890,-200000,200000,"UPIN"]
[891,-200000,200000,"UPIN"]
[892,-200000,200000,"UPIN"]
[893,-200000,200000,"UPIN"]
[894,-200000,200000,"UPIN"]
[895,-200000,200000,"UPIN"]
[896,-200000,200000,"UPIN"]
[897,-200000,200000,"UPIN"]
[898,-200000,200000,"UPIN"]
[899,-200000,200000,"UPIN"]
[999,0,{"$f":"999999","v":999999},"Pupil numbers (actual and estimated)"]
[1000,{"$f":"-999999","v":-999999},{"$f":"999999","v":999999},"Centrally held reserves (MATs Only)"]
[1001,null,null,"Total Trust Reserves"]
[1002,{"$f":"-999999","v":-999999},{"$f":"999999","v":999999},"Adjustments to reserve balances"]

{"sheet":"Trust validations table","index":6,"n_rows":143,"n_cols":5,"rows_kept":143,"cut":false,"hidden":false,"merged":[]}
["Validations table"]
["Trust responses to queries",null,"Please complete your answers in this table. You can then review your answers and paste into the on line form."]
[]
[]
["No of validations outstanding",null,{"$f":"COUNTIF('BFR3Y 2020'!E29:E334,\"=Check- see columns N-U for info\")","v":8}]
["No of finance questions outstanding",null,{"$f":"COUNTIF('BFR3Y 2020'!$E$16:$E$20,\"Please respond in the validations table\")+'Organisation user'!U24","v":0}]
[]
["Query reference",null,"Query","Trust Response","STATUS"]
[]
[]
["FQ1",{"$f":"RIGHT(A11,2)","v":"Q1"}]
["FQ2","Q2"]
["FQ3","Q3"]
["FQ4","Q4"]
["FQ5",{"$f":"RIGHT(A15,2)","v":"Q5"},{"$f":"IF(VLOOKUP($A15,'BFR3Y 2020'!$X$1:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A15,'BFR3Y 2020'!$X$1:$AA$336,3,FALSE))","v":""},null,{"$f":"IF(C15=\"\",\"OK\",IF(D15=\"\",\"Response Outstanding\",\"Response Provided\"))","v":"OK"}]
["FQ6",{"$f":"RIGHT(A16,2)","v":"Q6"},{"$f":"IF(VLOOKUP($A16,'BFR3Y 2020'!$X$1:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A16,'BFR3Y 2020'!$X$1:$AA$336,3,FALSE))","v":"Please provide a short summary of this and and where any of these are shown in the return."}]
["QU1",1,{"$f":"IF(VLOOKUP($A17,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A17,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":"You have forecast zero for GAG income for next year (102).  Please provide an explanation why this value is zero?"},null,"Response Outstanding"]
["QU2",2,{"$f":"IF(VLOOKUP($A18,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A18,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU3",3,{"$f":"IF(VLOOKUP($A19,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A19,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":"Your Yr 1 or Y2 income or expenditure totals in either year is NIL. Is this correct?"},null,"Response Outstanding"]
["QU4",4,{"$f":"IF(VLOOKUP($A20,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A20,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":"Your Yr 1 or Y2 income or expenditure totals in either year is NIL. Is this correct?"},null,"Response Outstanding"]
["QU5",5,{"$f":"IF(VLOOKUP($A21,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A21,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU6",6,{"$f":"IF(VLOOKUP($A22,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A22,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU7",7,{"$f":"IF(VLOOKUP($A23,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A23,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":"Please provide details where the opening balance (410) has been derived- this should be derived from the prior year Accounts Return."},null,"Response Outstanding"]
["QU8",8,{"$f":"IF(VLOOKUP($A24,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A24,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":"Please explain why the balance brought forward from previous period (410) is £0"},null,"Response Outstanding"]
["QU9",9,{"$f":"IF(VLOOKUP($A25,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A25,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU10",10,{"$f":"IF(VLOOKUP($A26,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A26,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU11",11,{"$f":"IF(VLOOKUP($A27,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A27,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU12",12,{"$f":"IF(VLOOKUP($A28,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A28,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU13",13,{"$f":"IF(VLOOKUP($A29,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A29,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU14",14,{"$f":"IF(VLOOKUP($A30,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A30,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU15",15,{"$f":"IF(VLOOKUP($A31,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A31,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":"Please can you ensure that the figures you have entered for Cash at bank and in hand (700) are correct or explain why your bank balances are all NIL."},null,"Response Outstanding"]
["QU16",16,{"$f":"IF(VLOOKUP($A32,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A32,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU17",17,{"$f":"IF(VLOOKUP($A33,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A33,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU18",18,{"$f":"IF(VLOOKUP($A34,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A34,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU19",19,{"$f":"IF(VLOOKUP($A35,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A35,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU20",20,{"$f":"IF(VLOOKUP($A36,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A36,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU21",21,{"$f":"IF(VLOOKUP($A37,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A37,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU22",22,{"$f":"IF(VLOOKUP($A38,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A38,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":"Please ensure you have entered the pupil numbers correctly (i.e. they have not been rounded) or explain why you have input no pupil numbers."},null,"Response Outstanding"]
["QU23",23,{"$f":"IF(VLOOKUP($A39,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A39,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU25",24,{"$f":"IF(VLOOKUP($A40,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A40,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":"Your net income and expenditure in the BFRO 2018/19 summary is zero. Can you check and ensure you have input some values or provide an explanation."},null,"Response Outstanding"]
["QU500",500,{"$f":"IF(VLOOKUP($A41,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A41,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU502",502,{"$f":"IF(VLOOKUP($A42,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A42,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU503",503,{"$f":"IF(VLOOKUP($A43,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A43,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU310",310,{"$f":"IF(VLOOKUP($A44,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A44,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU311",{"$f":"1+B44","v":311},{"$f":"IF(VLOOKUP($A45,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A45,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU312",{"$f":"1+B45","v":312},{"$f":"IF(VLOOKUP($A46,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A46,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU313",313,{"$f":"IF(VLOOKUP($A47,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A47,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU314",314,{"$f":"IF(VLOOKUP($A48,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A48,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU315",315,{"$f":"IF(VLOOKUP($A49,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A49,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU316",316,{"$f":"IF(VLOOKUP($A50,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A50,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU317",317,{"$f":"IF(VLOOKUP($A51,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A51,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU318",318,{"$f":"IF(VLOOKUP($A52,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A52,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU319",319,{"$f":"IF(VLOOKUP($A53,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A53,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU320",320,{"$f":"IF(VLOOKUP($A54,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A54,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU321",321,{"$f":"IF(VLOOKUP($A55,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A55,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU322",322,{"$f":"IF(VLOOKUP($A56,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A56,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU323",323,{"$f":"IF(VLOOKUP($A57,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A57,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU324",324,{"$f":"IF(VLOOKUP($A58,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A58,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU325",325,{"$f":"IF(VLOOKUP($A59,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A59,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU326",326,{"$f":"IF(VLOOKUP($A60,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A60,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU327",327,{"$f":"IF(VLOOKUP($A61,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A61,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU328",328,{"$f":"IF(VLOOKUP($A62,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A62,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU329",329,{"$f":"IF(VLOOKUP($A63,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A63,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU330",330,{"$f":"IF(VLOOKUP($A64,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A64,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU331",331,{"$f":"IF(VLOOKUP($A65,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A65,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU332",332,{"$f":"IF(VLOOKUP($A66,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A66,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU333",333,{"$f":"IF(VLOOKUP($A67,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A67,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU334",334,{"$f":"IF(VLOOKUP($A68,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A68,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU335",335,{"$f":"IF(VLOOKUP($A69,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A69,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU336",336,{"$f":"IF(VLOOKUP($A70,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A70,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU337",337,{"$f":"IF(VLOOKUP($A71,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A71,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU338",338,{"$f":"IF(VLOOKUP($A72,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A72,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU339",339,{"$f":"IF(VLOOKUP($A73,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A73,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU340",340,{"$f":"IF(VLOOKUP($A74,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A74,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU341",341,{"$f":"IF(VLOOKUP($A75,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A75,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU342",342,{"$f":"IF(VLOOKUP($A76,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A76,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU343",343,{"$f":"IF(VLOOKUP($A77,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A77,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU344",344,{"$f":"IF(VLOOKUP($A78,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A78,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU345",345,{"$f":"IF(VLOOKUP($A79,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A79,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,{"$f":"IF(C79=\"\",\"OK\",IF(D79=\"\",\"Response Outstanding\",\"Response Provided\"))","v":"OK"}]
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["QU347",347,{"$f":"IF(VLOOKUP($A81,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A81,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU348",348,{"$f":"IF(VLOOKUP($A82,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A82,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU349",349,{"$f":"IF(VLOOKUP($A83,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A83,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU350",350,{"$f":"IF(VLOOKUP($A84,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A84,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU351",351,{"$f":"IF(VLOOKUP($A85,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A85,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU352",352,{"$f":"IF(VLOOKUP($A86,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A86,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU353",353,{"$f":"IF(VLOOKUP($A87,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A87,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU354",354,{"$f":"IF(VLOOKUP($A88,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A88,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU355",355,{"$f":"IF(VLOOKUP($A89,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A89,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU356",356,{"$f":"IF(VLOOKUP($A90,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A90,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU357",357,{"$f":"IF(VLOOKUP($A91,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A91,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU358",358,{"$f":"IF(VLOOKUP($A92,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A92,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU359",359,{"$f":"IF(VLOOKUP($A93,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A93,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU360",360,{"$f":"IF(VLOOKUP($A94,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A94,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU361",361,{"$f":"IF(VLOOKUP($A95,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A95,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU362",362,{"$f":"IF(VLOOKUP($A96,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A96,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU363",363,{"$f":"IF(VLOOKUP($A97,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A97,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU364",364,{"$f":"IF(VLOOKUP($A98,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A98,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU365",365,{"$f":"IF(VLOOKUP($A99,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A99,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU366",366,{"$f":"IF(VLOOKUP($A100,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A100,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU367",367,{"$f":"IF(VLOOKUP($A101,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A101,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU368",368,{"$f":"IF(VLOOKUP($A102,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A102,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU369",369,{"$f":"IF(VLOOKUP($A103,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A103,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU370",370,{"$f":"IF(VLOOKUP($A104,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A104,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU371",371,{"$f":"IF(VLOOKUP($A105,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A105,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU372",372,{"$f":"IF(VLOOKUP($A106,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A106,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU373",373,{"$f":"IF(VLOOKUP($A107,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A107,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU374",374,{"$f":"IF(VLOOKUP($A108,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A108,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU375",375,{"$f":"IF(VLOOKUP($A109,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A109,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU376",{"$f":"1+B109","v":376},{"$f":"IF(VLOOKUP($A110,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A110,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU377",377,{"$f":"IF(VLOOKUP($A111,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A111,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU378",378,{"$f":"IF(VLOOKUP($A112,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A112,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU379",379,{"$f":"IF(VLOOKUP($A113,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A113,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU380",380,{"$f":"IF(VLOOKUP($A114,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A114,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU381",381,{"$f":"IF(VLOOKUP($A115,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A115,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU382",382,{"$f":"IF(VLOOKUP($A116,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A116,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU383",383,{"$f":"IF(VLOOKUP($A117,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A117,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU384",384,{"$f":"IF(VLOOKUP($A118,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A118,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU385",385,{"$f":"IF(VLOOKUP($A119,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A119,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU386",386,{"$f":"IF(VLOOKUP($A120,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A120,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU387",387,{"$f":"IF(VLOOKUP($A121,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A121,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU388",388,{"$f":"IF(VLOOKUP($A122,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A122,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU389",389,{"$f":"IF(VLOOKUP($A123,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A123,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU390",390,{"$f":"IF(VLOOKUP($A124,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A124,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU391",391,{"$f":"IF(VLOOKUP($A125,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A125,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU392",392,{"$f":"IF(VLOOKUP($A126,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A126,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU393",393,{"$f":"IF(VLOOKUP($A127,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A127,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU394",394,{"$f":"IF(VLOOKUP($A128,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A128,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU395",395,{"$f":"IF(VLOOKUP($A129,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A129,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU396",396,{"$f":"IF(VLOOKUP($A130,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A130,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU397",397,{"$f":"IF(VLOOKUP($A131,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A131,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU398",398,{"$f":"IF(VLOOKUP($A132,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A132,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU399",399,{"$f":"IF(VLOOKUP($A133,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A133,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU400",400,{"$f":"IF(VLOOKUP($A134,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A134,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU401",401,{"$f":"IF(VLOOKUP($A135,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A135,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU402",402,{"$f":"IF(VLOOKUP($A136,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A136,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU403",403,{"$f":"IF(VLOOKUP($A137,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A137,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU404",404,{"$f":"IF(VLOOKUP($A138,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A138,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU405",405,{"$f":"IF(VLOOKUP($A139,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A139,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU406",406,{"$f":"IF(VLOOKUP($A140,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A140,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU407",407,{"$f":"IF(VLOOKUP($A141,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A141,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU408",408,{"$f":"IF(VLOOKUP($A142,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A142,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,"OK"]
["QU409",409,{"$f":"IF(VLOOKUP($A143,'BFR3Y 2020'!$X$29:$AA$337,3,FALSE)=0,\"\",VLOOKUP($A143,'BFR3Y 2020'!$X$29:$AA$336,3,FALSE))","v":""},null,{"$f":"IF(C143=\"\",\"OK\",IF(D143=\"\",\"Response Outstanding\",\"Response Provided\"))","v":"OK"}]