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Deputy Financial Accountant

4 months ago

Wigan, United Kingdom Wrightington, Wigan and Leigh Teaching Hospitals NHS Foundation Trust Full time

Choose Well - Choose WWL

Job overview

Responsible for maintaining the Trust’s fixed asset management system, including the right to use asset database, in accordance with Department of Health and Social Care Group Accounting manual (GAM) and International Financial Accounting Standards (IFRS) this includes:

·Responsible to the Financial Accountant for monitoring and reporting the Trusts capital expenditure against a Trust Board approved programme, maintaining supporting documentation, forecasts and advising capital project managers and capital monitoring meetings.

·Ensuring that the Trust’s assets are monitored and controlled in line with accounting standards and financial procedures.

·Assisting the Deputy Head of Financial Services in the forecasting of capital investments in line with the Trusts investment strategy, coordination of expenditure forecasts, calculation of capital charge forecasts, and modelling the financial impact of fixed asset transactions such as disposals/impairments.

·Producing associated asset/capital expenditure monitoring data, assist in the review of capital business cases, produce reports and information for the Deputy Head of Financial Services, other finance staff, capital project managers and asset holders.

·

Main duties of the job

Responsible for maintaining the Trust’s fixed asset management system, including the right to use asset database, in accordance with Department of Health and Social Care Group Accounting manual (GAM) and International Financial Accounting Standards (IFRS) this includes:

·Responsible to the Financial Accountant for monitoring and reporting the Trusts capital expenditure against a Trust Board approved programme, maintaining supporting documentation, forecasts and advising capital project managers and capital monitoring meetings.

·Ensuring that the Trust’s assets are monitored and controlled in line with accounting standards and financial procedures.

·Assisting the Deputy Head of Financial Services in the forecasting of capital investments in line with the Trusts investment strategy, coordination of expenditure forecasts, calculation of capital charge forecasts, and modelling the financial impact of fixed asset transactions such as disposals/impairments.

Producing associated asset/capital expenditure monitoring data, assist in the review of capital business cases, produce reports and information for the Deputy Head of Financial Services, other finance staff, capital project managers and asset holders.

·

Working for our organisation

Wrightington, Wigan and Leigh Teaching Hospitals NHS Foundation Trust are the proud providers of acute hospital and community services to the people of the Wigan Borough and surrounding areas. At WWL, we value our staff believing that ‘happy staff, makes for happy patients’. We have a recognised track record in staff engagement, and living our values ‘the WWL Way’.

WWL are committed to placing the patient at the heart of everything we do, and in the provision of safe, effective care that acknowledges and ensures dignity. With this in mind we are seeking to recruit people who share our values and beliefs.

At WWL we value the benefits a rich and diverse workforce brings to our community and therefore welcome applications from all sections of society.

Detailed job description and main responsibilities

• Preparation of detailed monthly expenditure reports for all capital schemes, analysis and explanation of variances to enable reconciliation to capital expenditure recorded in the ledger.

• Monthly reconciliation of capital creditors and monthly reconciliation of retentions on building schemes including the calculation and input of journals to general ledger.

• Identification of revenue to capital expenditure transfers.

•Liaise with the Financial Accountant to ensure that items purchased from charitable funds are capitalised and shown in the register.

• Preparation of monthly depreciation figures and input to ledger. Monthly reconciliation of the asset register to the general ledger and explanation of variances.

• Calculation of budget adjustments for depreciation as required and preparation of authorising forms for input to the general ledger.

• Assisting in the production of depreciation and financing estimated to supports the Trusts business planning process.

• Completion of the fixed asset notes to support the annual accounts, maintaining detailed procedures, reconciliations and analysis for review by the auditors.

• Tagging of new assets on a continual basis. Physical verification of all fixed assets reporting to the Financial Accountant any asset records requiring management action.

•Review of VAT recovery against capital expenditure and assistance in the completion of the VAT query workbook for capital schemes.

• Complex reconciliation of the Trust’s revaluation reserves and current value of asset impairments and maintenance of supporting working papers.

•Management and maintenance of the computerised fixed asset register.

•Production of regular and ad hoc reports for management using standard reports or report writing tools.

• Responsible for reviewing all lease proposals under IFRS16.

• Maintenance of procedure notes for both asset owners and internal use.

• Maintenance and reconciliation of general ledger capital account codes

• Production of asset inventory statements for asset owners (biannually). Co-ordination of responses to ensure that necessary adjustments can be made promptly to ensure that the asset registers reflects the Trust’s asset base.

• Maintenance of separate asset records for intangible assets e.g. computer software licenses.

• Any other duties required by the Financial Accountant and appropriate to the grade.

Person specification

Qualifications

Essential criteria

AAT Full Membership Part Qualified professional qualification (ACCA/CIMA)

Desirable criteria

Qualified Accountant

Experience

Essential criteria

Experience in NHS Finance Experience in Financial Accounts Experience in Annual Accounts

Desirable criteria

Capital Accounting Experience VAT Charity Finance

Knowledge

Essential criteria

Advanced IT Skills Working with computerised Systems Month and Year End Working Papers

Desirable criteria

Experience of Oracle Balance Sheet Monitoring

Knowledge

Essential criteria

Knowledge of IFRS rules