Financial income - Retention schedule – Lincolnshire County Council

This service includes the following functions:

Asset reference	Function	Description	Retention period	Statutory provisions
FI.6.1	Financial income - general	funding applications income government grants debtors reconciliation refunds traded services departmental income	Current year plus six years	HMRC - Compliance Handbook Manual CH15400 Limitation Act 1980 Local Audit and Accountability Act 2014 Local Government, England and Wales The Accounts and Audit Regulations 2015, SI 234 Gambling Act 2005 Taxes Management Act 1970 Local Audit and Accountability Act 2014 Local Government, England and Wales - The Account and Audit Regulations 2015, SI 235
FI.6.2	Financial income - safeguarding and children's social care	funding applications income government grants debtors reconciliation refunds traded services departmental income	Last action plus 25 years	HMRC - Compliance Handbook Manual CH15400 Limitation Act 1980 Local Audit and Accountability Act 2014 Local Government, England and Wales The Accounts and Audit Regulations 2015, SI 234 Gambling Act 2005 Taxes Management Act 1970 Local Audit and Accountability Act 2014 Local Government, England and Wales - The Account and Audit Regulations 2015, SI 236

FI.6