Summary proceedings: Annual balance
Agreement of costs
To agree the costs at the annual balance you should
- carry into column 17 of Book 28 amounts outstanding (that is columns 6+9+10 minus columns 12+13+14+15)
- total each column of Book 28 and enter the totals at the bottom of the last page used in Book 28
- add together the totals of columns 6, 9, and 10
- add together the totals of columns 12, 13, 14, 15 (England and Wales only) and 17
- make sure that the two totals agree
- machine list the totals of forms C17A and make sure that the total agrees that for column 10
- machine list and total separately
- forms C18
- the green ink entries in column 13 of Book 28
- agree the total of the two lists with the agreed total of column 13
- head the two lists suitably and keep them in the balance file
- make sure that the total of column 12 agrees the CAROL final Account Accumulation figure for Summary Proceedings.
- enter each uncleared case, under the original consecutive number in Book 28 for the new Account
- enter the amounts from column 17 of the closing Book 28 into column 6 of the new Book 28
- ensure that the totals are the same.
Completion of 45K (Costs)
To complete and agree 45K(Costs), see CM9.302- ensure all relevant machine lists aregiven to the nominated officer.
Reconciliation of paid costs
Agree this with Finance, see CM9.306.