Unpresented items are transactions that have taken place but do not appear on the bank statement.

An example is a cheque written and sent out on 15th March but cashed by the supplier on 10th April. At the end of the financial year (31st March), this payment would not have been recorded on the bank statement. However, since the payment has been made by the council, it will appear in their cashbook and will be included in the Year-End figures. 

As councils shift away from cheques to instant payment methods, unpresented items are becoming less frequent.

If you work in Income & Expenditure, understanding the difference between unpresented items and Year-End adjustments is crucial when completing the Year-End process. See ▶ What is the difference between Unpresented Items and Year End Adjustments?

Steps to View Unpresented Items

1. Navigate to Reconcile All Banks:

   • Go to Bank → Reconcile All Banks.

2. Set the Audit Date:

   • Enter the audit date in the provided field. Your unpresented items are transactions entered but not cashed as at the audit date entered. For example, to view unpresented items at year end, enter 31/03/2X as the audit date.

3. Save and View the Report:

   • Select Save & Next to generate your regular bank reconciliation report.

4. Filter the Report:

   • Click on the Filter button.
   • From the Show drop-down menu, choose either Uncashed payments or Uncashed receipts depending on what you need to view.
   • Select View Report.

By following these steps you will be able to view a breakdown of your unpresented payments or unpresented receipts.

You should review your unpresented items regularly to ensure these are correct to be here, if you have missed any or if any need to be written off.

Take a look at What should I do with uncashed transactions from previous years to see how you should go about writing off transactions that are no longer required.