FOI Request - LFR Series Returns

Request 101003811464 

Under the Freedom of Information (Scotland) Act 2002, I am requesting the following information in relation to your council’s LFR Series returns and financial reporting for the year 2023/24:

1. A copy of the council’s LFR return for 2023/24, submitted to the Scottish Government.
2. Any internal guidance, documentation, or mapping tables used to reconcile the LFR return to the council’s published annual accounts.
3. Any internal reconciliation working papers or processes used to derive the LFR submission from your financial ledger or budget monitoring systems.
4. Any correspondence or feedback received from the Scottish Government or Audit Scotland in relation to your LFR submission.

If this information does not exist or cannot be provided within cost limits, please confirm whether:
a) The LFR return is produced manually or through automation,
b) The council holds any mapping between its internal budget structure and the LFR Series categories.

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