DMBM677100 | Enforcement action: summary proceedings (Scotland): costs accounting: Interim Balance agreement

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In line with Government accounting policy we are required to provide a law costs balance Account to 31 March each year. This is known as the “Interim Balance” and is in addition to the Annual Balance statements that are required at the end of the account (last Friday in October each year).

The higher debt manager will nominate certain officers to undertake this task and these officers must ensure that

• all the law costs are paid before 31 March

• they rule a pencil line after the last entry on each of the law costs register

• form C16(Courtfees)

• form C16(SOcosts) and

• form C16(Solsandcollfees) and

• no new entries are made on the law costs register until the following procedures have been completed.

Court fees

• Enter in pencil in form C16(Courtfees) column 19 (outstanding carried forward to next account) any court fees outstanding at the interim balance date (that is columns 8+10+11+12 minus columns 14+15+16+17+18)

• total columns 8, 10, 11, 12, 14, 15, 16, 17, 18 and 19 and enter the totals in pencil below the ruled line

• check that the total of column 8 agrees the carried forward figure shown at item 11a of form 45K(Costs(Scotland) for the previous account

• add together the totals of columns 8, 10, 11 and 12

• add together the totals of columns 14, 15, 16, 17, 18 and 19

• check that the two totals agree

• extract the respective totals from the C16(Courtfees) and enter them against the appropriate entries on the form C45K(Costs)(Scotland)

• check that the total of the entries at items 1(a), 2(a) and 3(a) equals the total of the entries at 7(a), 8(d), 9(a)(1

  bullet), 10(a) and 11(a) of the form 45K(Costs)(Scotland) and

• check that the brought forward figure at item 1(a) agrees the figure shown as carried forward at item 11(a) on the form 45K(Costs)(Scotland) for the previous account.

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Sheriff officer costs

• Enter separately in pencil in form C16(SOcosts) column 18(a) and 18(b) (outstanding carried forward to next account) any amounts outstanding at the Interim balance date

• column 18(a) - costs recovered from defaulters but still to be paid to sheriff officers columns 8(a) + 10+11 minus column 13+14+15+16+17

• Column 18(b) - costs paid to sheriff officers and still to be recovered from defaulters columns 8b +10+11 minus columns 7+13+14+15+16+17

• total 7, 8(a), 8(b), 10, 11, 13, 14, 15, 16, 17, 18(a) and 18b) and enter the totals in pencil below the ruled line

• check that the total of column 8(a) agrees the carried forward figure shown at item 4(a) of the form 45K(Costs)(Scotland) for the previous account

• check that the total of costs still to be recovered from defaulters in column 8(b) agrees the carried forward figure shown at item 11(b) of form 45K(Costs) for the previous account

• add together the totals for columns 8(a), 8(b), 10, 11 and 18(a)

• add together the totals for columns 7, 13, 14, 15, 16, 17 and 18(b)

• check that these two totals agree

• extract the respective totals from the C16(SOcosts) and enter them against the appropriate entries on the form 45K(Costs)(Scotland)

• check that the total of the entries at 1(b), 2(c), 3(b) and 4(a) equals the total of the entries at items 6(a), 7(b), 8(e), 8(f), 9(a)(2

  bullet), 10(b) and 11(b) of the form 45K(Costs)(Scotland) and

• check that the brought forward figure at item 1(b) agrees the figure shown as carried forward at item 11(b) on the form 45K(Costs)(Scotland) for the previous account.

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Solicitors fees

• Enter in pencil in form C16(Solsandcollsfees) column 15 (outstanding carried forward to next account) any solicitors fees outstanding at the Interim balance date (that is columns 4, 6, 7 and 8 minus 10, 11, 12, 13 and 14))

• total columns 4, 6, 7, 8, 10, 11, 12, 13, 14 and 15 and enter the totals in pencil below the ruled line

• check that the total of column 4 agrees the carried forward figure shown at item 11(c) of form 45K(Costs)(Scotland) for the previous account

• add together the totals for columns 4, 6,7 and 8

• add together the totals for columns 10, 11, 12, 13, 14 and 15

• check that these two totals agree

• extract the respective totals from the C16(Solsandcollsfees) and enter them against the appropriate entries on the form C45K(Costs)(Scotland)

• check that the total of the entries at 1(c), 2(d) and 3(c) equals the total of the entries at 7(c), 8(g), 9(a) (3

  bullet), 10(c) and 11(c) on the form C45K(Costs)(Scotland) and

• check that the brought forward figure at item 1(c) agrees the figure shown as carried forward at item 11(c) on the form 45K(Costs)(Scotland) for the previous account.

Register of Scotland fees

• Total column 16 of the C16 (Solsandcollsfees) at the interim balance date and enter the total in pencil below the ruled line

• enter this total on the form 45K(Costs)(Scotland) at items 2(e) and 8(h) ensuring that both these figures agree.

Form 45K(Costs)(Scotland)

As well as the instructions detailed for the various costs/fees above the nominated debt manager must

• ensure that the Grand Totals on the form 45K(Costs)(Scotland) cross cast and then

• arrange for the higher debt manager to sign the form.

Once this has been done the nominated officer (debt manager grade) should arrange for the form 45K(Costs)(Scotland) to be sent to Debt Management, Policy and Strategy (Accounts Office Shipley), Victoria Street, Shipley BD98 8AA no later than two weeks after the date of the Interim balance.

On completion of the above the nominated officer (debt manager grade) must ensure that

• all pencil totals are erased from the law costs register (forms C16(Courtfees), C16(SOcosts) and

• the C16(Solsandcollsfees) and that the same law costs registers (forms C16(Courtfees), C16(SOcosts) and C16(Solsandcollsfees) continues to be used for the remainder of the account. (In other words until the last Friday in October).