ROSC 22.07.15 Part I Item No: 9 Main author: Farhad Cantel and

Transcription

ROSC 22.07.15
Part I
Item No: 9
Main author: Farhad Cantel and Thom Burn
Executive Member: Alan Franey and
Tony Kingsbury
All Wards
WELWYN HATFIELD COUNCIL
RESOURCES OVERVIEW AND SCRUTINY COMMITTEE – 22 JULY 2015
REPORT OF THE DIRECTOR (FINANCE AND OPERATIONS)
STERIA CONTRACT PERFORMANCE
1.0
SUMMARY
1.1
The purpose of this report is to provide Members with an analysis of the service
performance for Steria against contractual key performance indicators and
service level targets for benefits, council tax, business rates, Information
Communication Technology (ICT), contact centre, reception and switchboard.
1.2
Steria attends weekly and monthly meetings to report on their performance
against set targets and the plans they have in place to address any areas where
targets have not been achieved. These meetings are used as a management
tool to monitor the service deliver of the Partner; ensuring that the needs and
expectations of our customers are being met. Any penalties arising through the
Partner’s failure to achieve set targets, or incentives for exceeding some targets,
are identified at these meetings. Similarly, each year we review the SLA
performance indicators and negotiate with Steria to improve targets where
possible.
1.3
Performance has been good since the commencement of the partnership despite
the period of economic uncertainty we have gone through, and the welfare
reform changes which have impacted upon performance.
1.4
Performance for some of the key performance indicators for Quarter 4, January
2015 to March 2015, is shown in Appendix A.
2.0 Financial Implication(s)
2.1
The intention is to deliver consistent levels of performance with penalties for non
performance. Unsatisfactory levels of performance could lead to either losses of
income or additional costs for the Council.
3.0 Recommendation
3.1
Resources Overview and Scrutiny Committee note the contents of this report.
4.0
Link to Corporate Priorities
4.1
I can confirm that the subject of this report is linked to the Council’s Corporate
Priority, Our Council, and specifically to continuing to improve efficiency and
value for money.
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5.0
Legal Implications
5.1
There are no legal implications with the recommendation in this report.
6.0
Climate Change Implications
6.1
The proposals in this report will not impact on green house gas emissions.
7.0
Risk Management Implications
7.1
A risk assessment has not been prepared in relation to this report
8.0
Explanation
8.1
Through the partnership with Steria the Council is keen to encourage innovation
and solutions which enable Steria to provide value for money and assist the
Council to meet its service delivery obligations. This ought to not only protect the
Council's position, but also ensure that individuals receiving the service in the
Borough are guaranteed that such service was of the highest quality and
achieved value for money.
9.0
Equalities and Diversity
9.1
There are none in relation to this report.
Name of author(s)
Title
Date
Farhad Cantel and Thom Burn
Steria Contract Performance
June 2015
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Appendix A
Jan 2015 - Mar 2015
Target
Average
IT
Critical System Availability During Core Hours
99.50%
A
99.36%
Severity level 1, 2, 3, 4 incidents completed within Service Level Targets
97.00%
G
98.00%
% of Council users who are satisfied with the outcome of their enquiry
98.00%
G
99.12%
Network Availability LAN
99.50%
G
100.00%
Revenues & Benefits
Target
Actual
Council Tax Collection
97.70%
G
98.04%
NNDR Collection
99.10%
G
99.15%
9.00
G
7.34
16
G
15.02
Days taken to process new benefit claims and change events (NI181)
Days to process new benefits claims. (78a)
Customer Services
Target
Contact Centre - Incoming contacts dealt with within 30 seconds
Actual
88.50%
G
94.37%
Switchboard - % of calls answered within 14 seconds
91%
G
95.93%
Reception - % of visitors greeted at reception within 3 minutes
97%
G
98.88%
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Part I
Item No: 10
Main author: Thom Burn
Executive Member: Bernard Sarson
All Wards
WELWYN HATFIELD BOROUGH COUNCIL
RESOURCES OVERVIEW AND SCRUTINY COMMITTEE – 22 JULY 2015
REPORT OF THE DIRECTOR (STRATEGY AND DEVELOPMENT)
COMPLAINTS MONITORING REPORT 2014-15
1
Executive Summary
1.1
This report updates this Committee on the number and type of complaints the
Council has received across all of its services over 2014-15.
1.2
This report also includes demographic data on the types of customers who have
made a complaint about a council service over this period.
2
Recommendation(s)
2.1
That the Committee notes the contents of the report as it is for information only.
Implications
3
Financial Implication(s)
3.1
There are no direct financial implications arising from this report as it is for
information only.
4
4.1
This report is linked to the Council’s Corporate Priority ‘Engage with our
communities and provide value for money’, and specifically to the achievement of
refining the Customer Services Strategy.
5
Legal Implication(s)
5.1
There are no direct legal implications arising from this report as it is for
information only.
6
Climate Change Implication(s)
6.1
There are no direct climate change implications arising from this report as it is for
information only.
7
7.1
There are no direct risk management implications arising from this report as it is
for information only.
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8
Explanation
8.1
This report covers all complaints received through the Council’s customer
relationship management (CRM) system from 1 April 2014 to 31 March 2015. It
should be noted that this data does not reflect the total number of enquiries,
which will include complaints, made to our services over the year.
8.2
All Council services are instructed to enter all complaints received on to the CRM
system. This helps us to identify and take action in respect of any identifiable
trends, and then to shape any service improvements from this. Complaints are
part of our compliments, comments and complaints (3C’s) process. For the
purpose of this report, the number of comments and compliments received
across our services has also been included.
8.3
In order for our customers to understand what a complaint is, the Council
promotes the definition of a complaint as ‘an expression of dissatisfaction about
the Council’s action, lack of action or about the standard of a service; whether
the incident refers to the Council itself or a body acting on behalf of the Council.’
8.4
The Customer Services Client Manager underlines the importance of registering
all comments, complaints and compliments on the CRM system to our services.
Training is also offered to Officers on using the CRM system to log and monitor
the 3C’s as the need arises.
8.5
The Council also collects demographic data in relation to four of the six main
equalities groups as set out in the Equalities Act 2010. This is collected either
when customers contact us using the online form, or via the form which is
included in the 3C’s leaflet. These results are then compared with the 2011
Census data and Office for National Statistics 2013 mid-year estimates for this
borough.
8.6
The report also confirms whether a complaint is ‘justified’, ‘unjustified’ or is
deemed to be a ‘request for service’. This gives all services the opportunity to
confirm, once it has been investigated and resolved, which of these categories
applies to the complaint.
8.7
The appendix presented here as part of this report provides the top level data
that is collected.
8.8
A breakdown of complaints by service areas is reported through the Council’s
internal Performance Clinics on a quarterly basis. This includes a summary by
executive member, the type of complaints received by our services and what
actions are being taken as a result of the complaints.
8.9
Heads of Service also receive complaint reports every month. These are
reviewed with their service managers and improvements are made on an
ongoing basis. Similarly complaints are discussed regularly with our main
contractors as part of the performance management frameworks which are in
place with them.
8.10
An upgrade of the Lagan CRM system will take place over the remainder of
2015-16. This will seek to improve the recording and use of 3C data so that our
services can better understand how their services are performing, and how they
can make improvements to address any customer concerns.
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9
Equality and Diversity
9.1
An Equality Impact Assessment (EIA) has not been carried out in connection with
the information as set out in this report as it is for information only.
Name of author
Title
Date
Thom Burn, 01707 357271
Policy and Communications Manager
July 2015
Background papers to be listed (if applicable)
Appendix A: Complaints Monitoring Data 2014-15
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Appendix A
1
Summary
The chart below shows total number of comments, complaints and compliments (3C)
received across Council services between 2011-12 and 2014-15 through LAGAN,
which is the Council’s Customer Relationship Management System.
2011-12
2012-13
821
2013-14
2014-15
1117
1154
1124
Fig 1 – Overall number of Comments, Complaints and Compliments - Source Lagan 3C’s 2011/12 – 2014/15
In 2014-15 the number of customers making a 3C reduced significantly compared to
the three previous years. This reduction can be partly attributed to a decrease in the
number of major service changes introduced in 2014-15 (e.g. introduction of ARRC,
and changes to the recycling collection in previous years) and also the lack of any
severe inclement weather (snow, flooding etc) disrupting service provision during the
year.
The chart below provides a further breakdown of the 3C data down into comments,
complaints and compliments received through LAGAN in each of the last four years.
Comment
Complaint
Compliment
1200
957
1000
914
904
800
675
600
400
200
64
96
85
135
87
153
112
34
0
2011-12
2012-13
2013-14
2014-15
Fig 2 – Number of Comments, Complaints and Compliments Year on Year Benchmarking - Source Lagan 3C’s 2011/12
– 2014/15
The number of customer complaints received gradually fell between 2011-12 and
2013-14, and there was a much a larger reduction experienced in 2014-15. This is
broadly consistent with the decrease in the number of 3C’s received overall.
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2
Complaints
Our services received 675 customer complaints through the LAGAN CRM system in
2014-15. This is a 26% decrease compared to previous year, similarly the overall 3C
total decreased by 29% over the same period.
The table below sets out the number of customer complaints received over the year
on a quarterly basis.
Table 1 – Complaints Quarterly Year on Year Benchmark – Lagan Complaints 2012/13 – 2014/15
Year
2012-13
2013-14
2014-15
Q1
147
199
206
Q2
167
221
198
Q3
136
274
152
Q4
336
211
119
Note; quarterly reporting commenced 2012-13
The number of customer complaints received quarterly across the year varies but the
prevailing weather conditions can have an impact, as shown for Quarter 4 in 201213, when there was prolonged severe cold weather which disrupted our waste and
recycling collection service.
3
Complaints by Access Channel
Our customers make contact with us through a variety of channels. The chart below
shows the number of customer complaints made to our services by channel type
between April 2014 and March 2015.
300
255
254
250
200
150
117
100
50
25
3
1
20
0
Eform
Email Face 2
Face
Fax
Post
Social Phone WEB Media
Email
Fig 3 – Complaints by Channel Type - Source Lagan Complaints 2014/15
76% of all customer complaints received were made through e-forms, (forms used
online) and email. Including WEB contacts (3%), our online channels proved the
most popular among our customers when making a complaint. The more traditional
channels such as post (17%), phone (4%) and face to face (0.4%) all proved to be
less favoured among our customers in 2014-15.
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This chart displays the reported channel use between 2013-14 and 2014-15 and
evidences whether it changed and by how much.
2014-15
60%
55%
50%
40%
2013-14
38%
38%
30%
20%
17% 22%
19%
10%
0%
0%
Eform
Email
0%
0%
0%
0%
Face 2
Fax
Post
Face
4%
3%
3%
0%
Social Phone
Media
0%
WEB Email
Fig 4 – Complaints by Channel Type Year on Year Benchmarking - Source Lagan Complaints 2013/14 – 2014/15
The proportion of customer complaints received through e-forms (38%), phone (4%)
and WEB (3%) has increased from the previous year. Notably, the number of
complaints received through online forms has doubled while those being submitted
by email has reduced. Overall, online channels (email/e-forms and WEB) are
consistently more popular with customers when making a complaint to the Council,
although 22% of complaints are still made by post.
4
Complaints by Type
Since February 2010 our services have completed an additional ‘Type of Case’ field
on the LAGAN system for all customer complaints received and logged. This gives
our services the opportunity to note on the case, once it has been investigated and
resolved, whether it was a ‘justified’ complaint, proved to be ‘unjustified’ or whether it
was a ‘request for service’.
The field automatically defaults to ‘Justified’ when the case is first created. Services
then need to update this field once the case has been investigated and resolved.
The chart and table below set out how many customer complaints received were
categorised as ‘justified’, ‘unjustified’ or a ‘request for service’ by our service teams.
Justified
Request for Service
Unjustified
271
361
43
Fig 5 – Complaint Type – Justified, Request for Service or Unjustified - Source Lagan Complaints 2014/15
Just over half (53%) of all customer complaints received through LAGAN were
categorised as justified by Council service teams during 2014-15.
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2013-14
60%
51%
2014-15
53%
50%
44%
40%
40%
30%
20%
10%
5%
6%
0%
Justified
Request for Service
Unjustified
Fig 6 – Complaint Type Year on Year Benchmarking – Justified, Request for Service or Unjustified - Source Lagan
Complaints 2013/14 – 2014/15
Those customer complaints categorised as justified (2%) and request for service
(1%) saw a small rise from the previous year. Unjustified complaints fell slightly over
the year.
5
Demographic Analysis
Designing our services around our customers’ needs requires the collection of
diversity monitoring statistics across some of the recognised equalities groups.
To help us do this, each customer who makes a comment, complaint or compliment
is asked to complete a diversity monitoring form. Data collected from this over 1 April
2014 – 31 March 2015 is summarised here.
Upon receipt, the diversity monitoring information is detached from the main
complaint record so that the customer remains anonymous. This is consistent with
our Data Protection Policy.
We report on four of the six recognised equality groups. These are - gender,
disability, age and ethnicity. We do not report on religion or sexual orientation.
179 (22%) of the 821 comments, complaints and compliments received in 2014-15
provided us with diversity monitoring data. It is not compulsory for customers to
complete and provide this information to us.
We then compare this data with the population data collected in the 2011 Census
and Office for National Statistics mid-year estimates (2013).
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Gender:
The below chart below shows percentage of females and males who made a
comment, complaint or compliment to a Council service, and completed a diversity
monitoring form during 2014-15.
60%
50%
51%
50%
49%
Female
Respondents
Female
Population (ONS
Mid-Year Estimate
2013)
Male
Respondents
Male Population
(ONS Mid-Year
Estimate 2013)
50%
40%
30%
20%
10%
0%
Fig 7 – 3C’s received by Gender - Source Lagan 3C’s 2014/15 – ONS Mid-Year Estimate 2013
The percentage of comments, complaints and compliments made by females and
males is shown to be representative of the gender split in the borough as a whole.
Disability:
The table below presents the percentage of customers who declared a disability
when completing the diversity monitoring form after making a comment, complaint or
compliment. Again, this data is compared with disability statistics taken from the
2011 Census.
Table 2 – Disability Stats – Customers declaring a disability – Source Lagan 3C’s 2014/15 – ONS Census 2011
Disability
Percentage
Customers that declared a disability 17%
Disabled Residents (2011 Census) 15%
A higher proportion of people declaring a disability made a complaint when
compared to the borough’s population as a whole. This, along with other
demographic data, can be used to ensure there is fair and open access to Council
services, along with informing the development of an updated Customer Service
Strategy in 2015-16.
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Age:
Customers are asked to confirm which age category they fall within when making a
3C enquiry to the Council.
50%
45%
40%
35%
30%
25%
20%
15%
10%
5%
0%
43%
35%
33%
25%
24%
20%
18%
2%
18 - 24
18 - 24 25 - 44
(ONS
Mid-Year
Estimate
2013)
25 - 44 45 - 60
(ONS
Mid-Year
Estimate
2013)
45 - 60 Over 60 Over 60
(ONS
(ONS
Mid-Year
Mid-Year
Estimate
Estimate
2013)
2013)
Fig 8 – Age range of Customers - Source Lagan 3C’s 2014/15 – ONS Mid-Year Estimate 2013
The most represented customer age range is 45-60 who account for 43% of
customers. This is significantly higher than the ONS mid-year population estimate of
25%. This is followed by those aged 25-44 who make up 35% of customers, which is
more reflective of the mid-year population estimate (33%).
As with the disability data, we can use this in shaping a new Customer Service
Strategy by better understanding customer priorities and providing services that
meet their needs.
2012-13
2013-14
2014-15
140%
120%
100%
35%
43%
36%
39%
41%
36%
25 - 44
45 - 60
80%
60%
40%
21%
20%
0%
20%
2%
3%
18 - 24
4%
21%
Over 60
Fig 9 – Age range of 3C Contacts Year on Year Benchmarking - Source Lagan 3C’s 2012/13 – 2014/15
Little has changed when looking at the age ranges customers fall in to. However, we
do see a slight increase (7%) with the number of 45-60 year olds and a decrease
(6%) in the number of 25-44 years olds making a 3C enquiry between 2012-13 and
2013-14.
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Ethnicity:
Customers are asked about their ethnicity and are given a number of choices when
responding, including an optional ‘other, please specify’ field. This chart shows
‘White UK’ as the highest recorded group, which is consistent with previous year’s
data and the 2011 Census for the borough.
Census
3C
Other ethnic group: Any other ethnic group
Other ethnic group: Arab
Black/African/Caribbean/Black British: Other Black
Black/African/Caribbean/Black British: Caribbean
Black/African/Caribbean/Black British: African
Asian/Asian British: Other Asian
Asian/Asian British: Chinese
Asian/Asian British: Bangladeshi
Asian/Asian British: Pakistani
Asian/Asian British: Indian
Mixed/multiple ethnic group: Other Mixed
Mixed/multiple ethnic group: White and Asian
Mixed/multiple ethnic group: White and Black African
Mixed/multiple ethnic group: White and Black Caribbean
White: Other White
White: Gypsy or Irish Traveller
White: Irish
White: English/Welsh/Scottish/Northern Irish/British
0%
10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
Fig 10 – Customers Ethnicity - Source Lagan 3C’s 2014/15 - ONS Census 2011
Over 85% of all customers who completed a diversity monitoring form categorised
their ethnicity as White UK. This correlates with ONS Census 2011 statistics which
show White UK (76.5%) as the dominant ethnic group in the borough. The next
largest group is White Other with a percentage of 5.9%.
However, the data suggests that ethnic groups including Black Caribbean, Indian
and Asian are not reporting 3Cs to a degree which would be representative of the
overall population.
This demographic report is presented to the council’s Equality and Diversity Steering
Group on an annual basis. They will consider what actions are necessary to improve
awareness of how to make a comment, complaint or compliment among ethnic
minority groups.
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6
Customer Satisfaction:
The improvements we made in the fourth quarter of 2012-13 means every
complainant is now sent a satisfaction survey once their case has been investigated
and closed. Previously we only sent 1 in 10 complainants a satisfaction form to
complete and return.
Those who make a complaint by email or e-form are automatically sent a weblink so
they can complete a form. The survey asks for feedback on how their complaint was
dealt with. If the complaint was not received by email or e-form, then a satisfaction
form is sent by the Customer Services Client Manager in the post the day after the
complaint has been closed.
2013-14 to 2014-15
Of the 675 complaints made in 2014-15 a total of 69 complainants completed a
satisfaction survey. This is a 10% return rate, which is 1% higher than in the previous
year, albeit with a smaller overall number of complaints made.
Number of complaints
Returned surveys
911
1000
800
675
600
400
200
83
69
0
2013-14
2014-15
Fig 11 – Number of Customer Satisfaction Survey forms returned - Source Lagan Complaints 2013/14 – 2014/15
Of those who responded 46% were unhappy with the outcome of their complaint
case. This is two percentage points lower than in the previous year (48%).
Complainants rated their experience of the complaints process as follows:
2014-15
2013-14
50
40
40
30
20
10
18
32
14
11
8
Excellent
Good
0
9
11
2
Average
7
Fair
Poor
Fig 12 – Customer Service experience rated - Source Lagan Complaints 2013/14 – 2014/15
When the experience is considered poor by the complainant the feedback is
forwarded to the relevant officer who was involved in the complaint, and is also
added to the case itself on our CRM system.
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Part I
Item No: 11
Main author: Carl Jauncey
Executive Member: Cllr Tony Kingsbury
All Wards
RESOURCES OVERVIEW & SCRUTINY COMMITTEE – 22 JULY 2015
PERFORMANCE INDICATOR REPORT - RESOURCES
1
Executive Summary
1.1
This report and accompanying presentation provides this Committee with all
Performance Indicator data collected centrally for those services that fall within its
remit. It provides outturn data for 2014-15. It also includes a list of Performance
Indicators to be reported in 2015/16.
1.2
Taken together, this report and presentation enables this Committee to identify
which of our services are improving, worsening or remaining the same in their key
performance areas. Service comments are also included to explain the
performance shown.
1.3
Performance Indicators were originally split into national ones prescribed by the
government, and local ones we developed ourselves to help measure service
performance.
1.4
All national ones came to an end in March 2011 as part of a government
commitment to rationalise data collection. However we still collect those we find to
be useful service measurements as local ones.
1.5
For the purpose of this report and presentation, Performance Indicators are shown
together regardless of whether they were national or local ones in the past.
2
Recommendation(s)
2.1
It is recommended that this Committee:

Note the Performance Indicator data which is collected and reported here.

Discuss and agree any feedback to our services on the trends shown in these
Performance Indicators.
3
3.1
There are no direct financial implications arising from the production of this
performance data. It is already collected and reported by the Policy and
Communications Service as part of our performance management framework.
4
4.1
The subject of this report is linked to the Council’s Corporate Priority for ‘Our
Council’, and specifically to improving the performance of our services
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4.2
The data contained within the report underpins the delivery of the following
focuses:

Continue to improve efficiency and value for money

Continue to improve customer services and how we communicate with our
community

Provide community leadership in all that we do

Ensure fair and open access to our services for all members of our diverse
community
5
5.1
There are no direct legal implications arising from this report.
6
6.1
There are no direct climate change implications arising from this report.
7
Risk Management Implication(s)
7.1
Performance management is a key strategic risk and has been risk assessed on
the council’s Risk Register. It is recorded as a ‘Medium Risk’ at the present time
due to the relative robustness of our performance management framework.
7.2
Any areas of ongoing under performance would be a risk to both service delivery
and the reputation of the council.
8
Explanation
8.1
We use Performance Indicators to measure how well we are delivering the
corporate priorities within the business plan and whether our services are
improving over time. We can use them to help highlight good/poor performance,
introduce remedial action or plan for future service improvements.
8.2
Targets are set by Heads of Service in liaison with their Executive Director, and
performance managed both through our Committees and through our internal
Performance Clinics. The latter are held quarterly and are chaired by the Leader of
the Council with all Executive Members attending in turn to discuss their service
performance.
9
9.1
There has been no equalities impact assessment completed as the content of this
report is for information only.
Name of Author:
Title:
Date:
Carl Jauncey (01707) 357256
Senior Performance & Strategy Officer
July 2015
Background Paper:
ROSC Performance Indicator Presentation – July 2015.
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09/07/2015
ROSC
Performance Indicators
2014-15
Carl Jauncey
(01707) 357256
ROSC Performance Indicator Summary
Twelve Performance Indicators are currently reported to ROSC. These indicators support our Corporate
Priorities:
Our Council and Our Places
And measure achievement of the following Focus Areas:
•Continue to improve efficiency and value for money
•Continue to improve customer services and how we communicate with our community
•Provide community leadership in all that we do
•Ensure fair and open access to our services for all members of our diverse community
ROSC PI Quarter Overview
Seven PI’s were above target and five were on-target at the end of 2014-15.
Below Target
On Target
Above Target
2014-15
2013-14
0
1
2
3
4
5
6
7
8
9
Only eight PI’s were reported in 2013-14. All were above target at year end.
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1
09/07/2015
Performance Indicator 1 - Percentage of Invoices for Commercial Goods
& Services Paid by the Authority within 30 days of Receipt
Target Tolerance:
1%
Polarity:
Higher than target is better for this PI
This PI is reported quarterly
Target %
97.00%
97.00%
100.00%
97.21%
97 21%
80.00%
96.92%
60.00%
40.00%
20.00%
0.00%
2013-14
2014-15
Performance Comments
The performance for this quarter is very good. We regularly enforce the need for officers to speedily turnaround
invoices on a regular basis through forums like e-team (intranet) and team talk (internal newsletter).
Performance Indicator 2 - The percentage of council tax collected by the Local Authority
Target %
97.70%
97.21%
60.00%
97.67%
98.04%
Target Tolerance:
0.3%
Polarity:
40.00%
20.00%
0.00%
2013-14
2014-15
Performance is very good and is above target due to firm and effective recovery action and partnership working
with Sopra Steria. Collection this year has been challenging following welfare reform changes which has added to
the difficulties in collecting council tax in the current economic climate, and from households with less income.
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2
09/07/2015
Performance Indicator 3 - The Percentage of National Non-Domestic Rates (NNDR)
Collected by the Local Authority
Target %
99.10%
99.10%
60.00%
99.25%
99.15%
Target Tolerance:
0.3%
Polarity:
40.00%
20.00%
0.00%
2013-14
2014-15
Performance is very good, being slightly above target in Q4. This is despite a change in legislation where
businesses are now paying over 12 months rather than 10, so the collection of rates is spread out over the year.
This change affected results earlier in the year with a number of large ratepayers taking up the option. Payments
over 12 months presents a problem to us in their not having two months, at the end of the year, to chase and
collect any arrears from businesses that are behind with their payments.
Performance Indicator 4 - The average processing time taken for all new
Housing and Council Tax Benefit claims submitted to the Local Authority
Target Tolerance:
0.5 day
Polarity:
Lower than target is better for this PI
Target - Days
21
16
16
18
15
15
14.7
12
9
6
3
0
2013-14
2014-15
The target for quarter 4 and for the 2014/15 financial year has been exceeded. This represents an excellent result
in challenging times within benefits, due to the continuing trend for high volumes of benefit claims and a greater
degree of complexity reflecting the current labour market.
- 21 -
3
09/07/2015
Performance Indicator 5a - Percentage of vacant commercial/industrial units - Void rate for industrial units
on the Council’s property portfolio
Target Tolerance:
N/A
Polarity:
This
Thi PI is
i reported
t d quarterly
t l
Target - %
20.00%
9.33%
15.00%
4.38%
10.00%
5.00%
0.00%
2014-15
The modest level of turn over in the industrial and commercial sectors reflects our efforts to provide flexible lease
terms to potential occupiers. The national target is 28%. Our void rate is significantly below the national target.
Performance Indicator 5b – Percentage of vacant retail units - Void rate for retail units on the Council’s
property portfolio
Target Tolerance:
N/A
Polarity:
Target - %
6.87%
9.00%
6.00%
1.94%
3.00%
0.00%
2014-15
The level of voids in the retail sector reflects the strong position of the Council’s shopping parades in their local
communities. The target has been reduced as our local vacancy level is around 20% of the national average. This
is a very low void rate nationally for our property portfolio.
- 22 -
4
09/07/2015
Performance Indicator 6a - The number of working days lost to the
Local Authority due to sickness absence
Target Tolerance:
N/A
Polarity:
Target - Days
4.00
2.17
2.10
2.07
2.00
1.51
0.00
2013-14
2014-15
The Quarter 4 result came in below target. This is lower than the result for Quarter 4 in 2013/14 by 0.56 days. The council currently
has one long term sickness case.
•Long term absence is 182 days or 55%.
•Short term absence is 146 days
y or 45%.
As part of Human Resources’ commitment to meet the challenging sickness absence performance target set for 2015/16, a bespoke
training session has been designed and is being delivered to support managers and Heads of Service to effectively manage
absence.
Human Resources will continue to provide support, advice and management information on a monthly basis, in order to assist
managers to robustly manage absence in accordance with the Council’s procedures.
Performance Indicator 6b – Sickness days due to short & long term sickness absence
Table below shows sickness breakdown for Quarter 4 of 2013-14 and 2014-15:
Sickness
Long Term (days)
Short Term (days)
Quarter 4 (2013‐14) Quarter 4 (2014‐15)
348
182
139
146
Total
Full Time Equivalent (FTE)
487
328
235.39
217.53
Long and Short term sickness absence for Quarter 4 of 2013-14 and 2014-15:
Quarter 4 2013‐14
400
300
200
100
0
Quarter 4 2014‐15
348
182
139
Long Term (days)
146
Short Term (days)
- 23 -
5
09/07/2015
Performance Indicator 7 – Percentage of Employees with a Disability
Target Tolerance:
N/A
Polarity:
N/A
This PI is reported annually
Target - %
6.00%
8.00%
6.00%
4.50%
7.75%
5.39%
4.00%
2.00%
0.00%
2013-14
2014-15
This increase is due to data collection and also the advice received from the Occupational Health advisor following
referrals to manage both short and long term absences. These have identified some members of staff having
underlying medical conditions as defined under the Equality Act 2010 as a physical or mental impairment that has
a 'substantial' or 'long-term' negative effect on an individual’s ability to do normal daily activities.
HR have successfully fulfilled the requirements of the annual review for the ‘two ticks’ positive about disability
symbol that has been awarded by Jobcentre Plus to the Council until February 2016.
Performance Indicator 8 – Ethnic Minority Representation in the Workforce
Target Tolerance:
N/A
Polarity:
N/A
Target - %
15.00%
16.00%
14 00%
14.00%
12.00%
10.00%
8.00%
6.00%
4.00%
2.00%
0.00%
13.50%
15.87%
13 77%
13.77%
2013-14
2014-15
This increase is due to equalities data collected during our recruitment process. In addition, HR are currently
reviewing the data held and undertaking verification with employees to ensure that the information captured at the
recruitment stage is both current and accurate.
- 24 -
6
09/07/2015
Performance Indicator 9 - Overall Satisfaction with Authority - Overall how satisfied are residents with the
way WHBC runs things
Target Tolerance:
N/A
Polarity:
Target - %
60.00%
100.00%
80.00%
60.00%
40.00%
20.00%
0.00%
70.00%
2014-15
This was previously collected and reported as part of the biennial MyCouncil postal survey. However now that it
forms part of the core PI set, the collection method is by telephone and the timescales have changed to quarterly.
It should be noted that this change makes it difficult to compare results over time along with setting a more
challenging target. Taking this into consideration, Q4 result surpassed the target of 60% by 10%. Although it's
good news that over two thirds of residents are satisfied, this might be due to the different fieldwork method used
(telephone).
It is difficult to add any further context, as Serco do not ask any follow up questions when conducting the survey.
This is something we are working on, as currently we have no way to determine why residents are either satisfied
or dissatisfied.
Performance Indicator 10 - How well informed does WHBC keep it's residents - Overall, how well informed
do residents think WHBC keeps them about the services it provides
Target Tolerance:
N/A
Polarity:
Target - %
70.00%
100 00%
100.00%
80.00%
74.00%
60.00%
40.00%
20.00%
0.00%
2014-15
This
Thi is
i a similar
i il scenario
i to
t PI 9 with
ith this
thi indicator.
i di t It was previously
i
l collected
ll t d and
d reported
t d as partt off the
th biennial
bi
i l
MyCouncil postal survey. Once again, comparing results over time and setting a more challenging target is difficult
due to the change in the fieldwork method (telephone) and timescales (quarterly). The Q4 result is above target by
4%.
- 25 -
7
09/07/2015
Performance Indicator 11 - Website Visitor Satisfaction
Target Tolerance:
N/A
Polarity:
Target - %
17.00%
20 00%
20.00%
17.00%
15.00%
10.00%
5.00%
0.00%
2014-15
This
Thi data
d t is
i sourced
d from
f
Socitm
S it (Society
(S i t off Information
I f
ti Technology
T h l
Management)
M
t) website
b it user survey and
d it
measures the number of satisfied unique visitors to our website on a quarterly basis. This is the first year of
reporting corporately, so the target will be reviewed for 2015-16.
Resources Overview & Scrutiny Committee Performance Indicators April 2015 – March 2016
The following tables set out those performance indicators that will be reported to Resources Overview &
Scrutiny Committee during 2015-16:
PI
Rationale
Percentage of Invoices Paid on Time To encourage prompt payment of invoices received. This
target tracks achievement of priority focus – deliver value
for money.
Percentage of Council Tax Collected To monitor the rate of collection of council tax. This target
tracks achievement of priority focus – deliver value for
money.
Percentage of Non-domestic Rates
To monitor the collection rate of national non-domestic
Collected
rates. This target tracks achievement of priority focus –
deliver value for money.
Speed of Processing: New
To monitor the administration of Housing and Council Tax
HB/CTRS Claims
Reduction Scheme. This target tracks achievement of
priority focus – deliver value for money.
The number of working days/shifts
To monitor the level of sickness absence within the local
lost to the local authority due to
authority. This target tracks achievement of priority focus –
sickness absence
deliver value for money
Percentage of residents ‘satisfied’
with the way the council manages
it’s services
Satisfaction with the way the authority manages its
services. This target tracks achievement of priority focus –
provide outstanding customer service.
- 26 -
Reporting
Period
Owner
Quarterly
Tim Neill – Head
of Resources
Quarterly
Tim Neill – Head
of Resources
Quarterly
Tim Neill – Head
of Resources
Quarterly
Tim Neill – Head
of Resources
Quarterly
Margaret
Martinus – Head
of Law and
Administration
Paul Underwood
– Head of Policy
& Culture
Quarterly
8
09/07/2015
PI
Rationale
Percentage of visitors to our website Increase customers positive experience of our website. This
satisfied with their experience
target tracks achievement of priority focus - provide
outstanding customer service.
P
Percentage
off responses made
d to
M i i and
Maintain
d iimprove overallll FOI request turnaround.
d This
Thi
Freedom of Information Act
target tracks achievement of priority focus – ensure fair and
requests within the statutory
open access for our diverse community.
deadline of 20 days
Level of employees who are
To assess if our workforce represents the make-up of our
registered as disabled as a
borough and measure progress towards achieving equal
percentage of all employees with
opportunities in employment. This target tracks achievement
the council
of priority focus – ensure fair and open access for our
diverse community.
Level of ethnic minority employees
in the workforce as a percentage of borough and measure progress towards achieving equal
all employees with the council
diverse community.
Percentage of residents who feel
Continue to improve information that we provide to our
‘well informed ‘about council
residents. This target tracks achievement of priority focus –
services
effectively communicate what we do.
- 27 -
Reporting
Period
Owner
Quarterly
Paul Underwood
– Head of Policy
& Culture
M
Margaret
Martinus – Head
of Law and
Administration
Margaret
Martinus – Head
of Law and
Administration
A
Annual
l
Annual
Annual
Margaret
Martinus – Head
of Law and
Administration
Quarterly
Paul Underwood
– Head of Policy
& Culture
9
ROSC
Performance Indicators
2014-15
Carl Jauncey
(01707) 357256
- 28 -
ROSC Performance Indicator Summary
Twelve Performance Indicators are currently reported to ROSC. These indicators support our Corporate
Priorities:
Our Council and Our Places
And measure achievement of the following Focus Areas:
•Continue to improve efficiency and value for money
•Continue to improve customer services and how we communicate with our community
•Provide community leadership in all that we do
•Ensure fair and open access to our services for all members of our diverse community
ROSC PI Quarter Overview
Seven PI’s were above target and five were on-target at the end of 2014-15.
Below Target
On Target
Above Target
2014-15
2013-14
0
1
2
3
4
5
6
7
8
Only eight PI’s were reported in 2013-14. All were above target at year end.
- 29 -
9
Performance Indicator 1 - Percentage of Invoices for Commercial Goods
& Services Paid by the Authority within 30 days of Receipt
Target Tolerance:
1%
Polarity:
Target %
97.00%
97.00%
100.00%
80.00%
97.21%
96.92%
60.00%
40.00%
20.00%
0.00%
2013-14
2014-15
The performance for this quarter is very good. We regularly enforce the need for officers to speedily turnaround
invoices on a regular basis through forums like e-team (intranet) and team talk (internal newsletter).
- 30 -
Performance Indicator 2 - The percentage of council tax collected by the Local Authority
Target %
97.70%
97.21%
60.00%
97.67%
98.04%
Target Tolerance:
0.3%
Polarity:
40.00%
20.00%
0.00%
2013-14
2014-15
Performance is very good and is above target due to firm and effective recovery action and partnership working
with Sopra Steria. Collection this year has been challenging following welfare reform changes which has added to
the difficulties in collecting council tax in the current economic climate, and from households with less income.
- 31 -
Performance Indicator 3 - The Percentage of National Non-Domestic Rates (NNDR)
Collected by the Local Authority
Target %
99.10%
60.00%
99.10%
99.25%
99.15%
Target Tolerance:
0.3%
Polarity:
40.00%
20.00%
0.00%
2013-14
2014-15
Performance is very good, being slightly above target in Q4. This is despite a change in legislation where
businesses are now paying over 12 months rather than 10, so the collection of rates is spread out over the year.
This change affected results earlier in the year with a number of large ratepayers taking up the option. Payments
over 12 months presents a problem to us in their not having two months, at the end of the year, to chase and
collect any arrears from businesses that are behind with their payments.
- 32 -
Performance Indicator 4 - The average processing time taken for all new
Housing and Council Tax Benefit claims submitted to the Local Authority
Target Tolerance:
0.5 day
Polarity:
Target - Days
21
16
16
18
15
15
14.7
12
9
6
3
0
2013-14
2014-15
The target for quarter 4 and for the 2014/15 financial year has been exceeded. This represents an excellent result
in challenging times within benefits, due to the continuing trend for high volumes of benefit claims and a greater
degree of complexity reflecting the current labour market.
- 33 -
Performance Indicator 5a - Percentage of vacant commercial/industrial units - Void rate for industrial units
on the Council’s property portfolio
Target Tolerance:
N/A
Polarity:
Target - %
20.00%
9.33%
15.00%
4.38%
10.00%
5.00%
0.00%
2014-15
The modest level of turn over in the industrial and commercial sectors reflects our efforts to provide flexible lease
terms to potential occupiers. The national target is 28%. Our void rate is significantly below the national target.
- 34 -
Performance Indicator 5b – Percentage of vacant retail units - Void rate for retail units on the Council’s
property portfolio
Target Tolerance:
N/A
Polarity:
Target - %
6.87%
9.00%
6.00%
1.94%
3.00%
0.00%
2014-15
The level of voids in the retail sector reflects the strong position of the Council’s shopping parades in their local
communities. The target has been reduced as our local vacancy level is around 20% of the national average. This
is a very low void rate nationally for our property portfolio.
- 35 -
Performance Indicator 6a - The number of working days lost to the
Local Authority due to sickness absence
Target Tolerance:
N/A
Polarity:
Target - Days
4.00
2.17
2.10
2.07
2.00
1.51
0.00
2013-14
2014-15
The Quarter 4 result came in below target. This is lower than the result for Quarter 4 in 2013/14 by 0.56 days. The council currently
has one long term sickness case.
•Long term absence is 182 days or 55%.
•Short term absence is 146 days or 45%.
As part of Human Resources’ commitment to meet the challenging sickness absence performance target set for 2015/16, a bespoke
training session has been designed and is being delivered to support managers and Heads of Service to effectively manage
absence.
Human Resources will continue to provide support, advice and management information on a monthly basis, in order to assist
managers to robustly manage absence in accordance with the Council’s procedures.
- 36 -
Performance Indicator 6b – Sickness days due to short & long term sickness absence
Table below shows sickness breakdown for Quarter 4 of 2013-14 and 2014-15:
Sickness
Long Term (days)
Short Term (days)
Quarter 4 (2013-14) Quarter 4 (2014-15)
348
182
139
146
Total
Full Time Equivalent (FTE)
487
328
235.39
217.53
Long and Short term sickness absence for Quarter 4 of 2013-14 and 2014-15:
Quarter 4 2013-14
400
300
200
100
0
Quarter 4 2014-15
348
182
139
Long Term (days)
146
Short Term (days)
- 37 -
Performance Indicator 7 – Percentage of Employees with a Disability
Target Tolerance:
N/A
Polarity:
N/A
Target - %
6.00%
8.00%
6.00%
4.50%
7.75%
5.39%
4.00%
2.00%
0.00%
2013-14
2014-15
This increase is due to data collection and also the advice received from the Occupational Health advisor following
referrals to manage both short and long term absences. These have identified some members of staff having
underlying medical conditions as defined under the Equality Act 2010 as a physical or mental impairment that has
a 'substantial' or 'long-term' negative effect on an individual’s ability to do normal daily activities.
HR have successfully fulfilled the requirements of the annual review for the ‘two ticks’ positive about disability
symbol that has been awarded by Jobcentre Plus to the Council until February 2016.
- 38 -
Performance Indicator 8 – Ethnic Minority Representation in the Workforce
Target Tolerance:
N/A
Polarity:
N/A
Target - %
15.00%
16.00%
14.00%
12.00%
10.00%
8.00%
6.00%
4.00%
2.00%
0.00%
13.50%
15.87%
13.77%
2013-14
2014-15
This increase is due to equalities data collected during our recruitment process. In addition, HR are currently
reviewing the data held and undertaking verification with employees to ensure that the information captured at the
recruitment stage is both current and accurate.
- 39 -
Performance Indicator 9 - Overall Satisfaction with Authority - Overall how satisfied are residents with the
way WHBC runs things
Target Tolerance:
N/A
Polarity:
Target - %
60.00%
100.00%
80.00%
60.00%
40.00%
20.00%
0.00%
70.00%
2014-15
This was previously collected and reported as part of the biennial MyCouncil postal survey. However now that it
forms part of the core PI set, the collection method is by telephone and the timescales have changed to quarterly.
It should be noted that this change makes it difficult to compare results over time along with setting a more
challenging target. Taking this into consideration, Q4 result surpassed the target of 60% by 10%. Although it's
good news that over two thirds of residents are satisfied, this might be due to the different fieldwork method used
(telephone).
This is something we are working on, as currently we have no way to determine why residents are either satisfied
or dissatisfied.
- 40 -
Performance Indicator 10 - How well informed does WHBC keep it's residents - Overall, how well informed
do residents think WHBC keeps them about the services it provides
Target Tolerance:
N/A
Polarity:
Target - %
70.00%
100.00%
80.00%
74.00%
60.00%
40.00%
20.00%
0.00%
2014-15
This is a similar scenario to PI 9 with this indicator. It was previously collected and reported as part of the biennial
MyCouncil postal survey. Once again, comparing results over time and setting a more challenging target is difficult
due to the change in the fieldwork method (telephone) and timescales (quarterly). The Q4 result is above target by
4%.
- 41 -
Performance Indicator 11 - Website Visitor Satisfaction
Target Tolerance:
N/A
Polarity:
Target - %
17.00%
20.00%
17.00%
15.00%
10.00%
5.00%
0.00%
2014-15
This data is sourced from Socitm (Society of Information Technology Management) website user survey and it
measures the number of satisfied unique visitors to our website on a quarterly basis. This is the first year of
reporting corporately, so the target will be reviewed for 2015-16.
- 42 -
The following tables set out those performance indicators that will be reported to Resources Overview &
Scrutiny Committee during 2015-16:
PI
Rationale
Reporting
Period
Owner
Percentage of Invoices Paid on Time To encourage prompt payment of invoices received. This
target tracks achievement of priority focus – deliver value
for money.
Percentage of Council Tax Collected To monitor the rate of collection of council tax. This target
tracks achievement of priority focus – deliver value for
money.
Percentage of Non-domestic Rates
To monitor the collection rate of national non-domestic
Collected
rates. This target tracks achievement of priority focus –
deliver value for money.
Speed of Processing: New
To monitor the administration of Housing and Council Tax
HB/CTRS Claims
Reduction Scheme. This target tracks achievement of
priority focus – deliver value for money.
The number of working days/shifts
To monitor the level of sickness absence within the local
lost to the local authority due to
authority. This target tracks achievement of priority focus –
sickness absence
deliver value for money
Quarterly
Tim Neill – Head
of Resources
Quarterly
Tim Neill – Head
of Resources
Quarterly
Tim Neill – Head
of Resources
Quarterly
Tim Neill – Head
of Resources
Quarterly
Percentage of residents ‘satisfied’
with the way the council manages
it’s services
Quarterly
Margaret
Martinus – Head
of Law and
Administration
Paul Underwood
– Head of Policy
& Culture
Satisfaction with the way the authority manages its
services. This target tracks achievement of priority focus –
provide outstanding customer service.
- 43 -
PI
Rationale
Percentage of visitors to our website Increase customers positive experience of our website. This
satisfied with their experience
target tracks achievement of priority focus - provide
outstanding customer service.
Percentage of responses made to
Maintain and improve overall FOI request turnaround. This
Freedom of Information Act
target tracks achievement of priority focus – ensure fair and
requests within the statutory
open access for our diverse community.
deadline of 20 days
Level of employees who are
borough and measure progress towards achieving equal
registered as disabled as a
percentage of all employees with
the council
diverse community.
Level of ethnic minority employees
in the workforce as a percentage of borough and measure progress towards achieving equal
all employees with the council
diverse community.
Percentage of residents who feel
Continue to improve information that we provide to our
‘well informed ‘about council
residents. This target tracks achievement of priority focus –
services
effectively communicate what we do.
- 44 -
Reporting
Period
Owner
Quarterly
Paul Underwood
– Head of Policy
& Culture
Margaret
Martinus – Head
of Law and
Administration
Margaret
Martinus – Head
of Law and
Administration
Annual
Annual
Annual
Margaret
Martinus – Head
of Law and
Administration
Quarterly
Paul Underwood
– Head of Policy
& Culture
18 June 2015
Item No: 12
By email
Mr Michael Saminaden
Head of Paid Service
Welwyn Hatfield Council
Dear Mr Saminaden
Annual Review Letter 2015
I am writing with our annual summary of statistics on the complaints made to the Local
Government Ombudsman (LGO) about your authority for the year ended 31 March 2015.
This year’s statistics can be found in the table attached.
The data we have provided shows the complaints and enquiries we have recorded, along
with the decisions we have made. We know that these numbers will not necessarily match
the complaints data that your authority holds. For example, our numbers include people who
we signpost back to the council but who may never contact you. I hope that this information,
set alongside the data sets you hold about local complaints, will help you to assess your
authority’s performance.
We recognise that the total number of complaints will not, by itself, give a clear picture of
how well those complaints are being responded to. Over the coming year we will be
gathering more comprehensive information about the way complaints are being remedied so
that in the future our annual letter focuses less on the total numbers and more on the
outcomes of those complaints.
Supporting local scrutiny
One of the purposes of the annual letter to councils is to help ensure that learning from
complaints informs scrutiny at the local level. Supporting local scrutiny is one of our key
business plan objectives for this year and we will continue to work with elected members in
all councils to help them understand how they can contribute to the complaints process.
We have recently worked in partnership with the Local Government Association to produce a
workbook for councillors which explains how they can support local people with their
complaints and identifies opportunities for using complaints data as part of their scrutiny tool
kit. This can be found here and I would be grateful if you could encourage your elected
members to make use of this helpful resource.
Last year we established a new Councillors Forum. This group, which meets three times a
year, brings together councillors from across the political spectrum and from all types of local
authorities. The aims of the Forum are to help us to better understand the needs of
councillors when scrutinising local services and for members to act as champions for
learning from complaints in their scrutiny roles. I value this direct engagement with elected
members and believe it will further ensure LGO investigations have wider public value.
- 45 -
Encouraging effective local complaints handling
In November 2014, in partnership with the Parliamentary and Health Service Ombudsman
and Healthwatch England, we published ‘My Expectations’ a service standards framework
document describing what good outcomes for people look like if complaints are handled well.
Following extensive research with users of services, front line complaints handlers and other
stakeholders, we have been able to articulate more clearly what people need and want when
they raise a complaint.
This framework has been adopted by the Care Quality Commission and will be used as part
of their inspection regime for both health and social care. Whilst they were written with those
two sectors in mind, the principles of ‘My Expectations’ are of relevance to all aspects of
local authority complaints. We have shared them with link officers at a series of seminars
earlier this year and would encourage chief executives and councillors to review their
authority’s approach to complaints against this user-led vision. A copy of the report can be
found here.
Future developments at LGO
My recent annual letters have highlighted the significant levels of change we have
experienced at LGO over the last few years. Following the recent general election I expect
further change.
Most significantly, the government published a review of public sector ombudsmen in March
of this year. A copy of that report can be found here. That review, along with a related
consultation document, has proposed that a single ombudsman scheme should be created
for all public services in England mirroring the position in the other nations of the United
Kingdom. We are supportive of this proposal on the basis that it would provide the public
with clearer routes to redress in an increasingly complex public service landscape. We will
advise that such a scheme should recognise the unique roles and accountabilities of local
authorities and should maintain the expertise and understanding of local government that
exists at LGO. We will continue to work with government as they bring forward further
proposals and would encourage local government to take a keen and active interest in this
important area of reform in support of strong local accountability.
The Government has also recently consulted on a proposal to extend the jurisdiction of the
LGO to some town and parish councils. We currently await the outcome of the consultation
but we are pleased that the Government has recognised that there are some aspects of local
service delivery that do not currently offer the public access to an independent ombudsman.
We hope that these proposals will be the start of a wider debate about how we can all work
together to ensure clear access to redress in an increasingly varied and complex system of
local service delivery.
Yours sincerely
Dr Jane Martin
Local Government Ombudsman
Chair, Commission for Local Administration in England
- 46 -
Local authority report – Welwyn Hatfield Borough Council
For the period ending – 31/03/2015
For further information on interpretation of statistics click on this link to go to http://www.lgo.org.uk/publications/annual-report/note-interpretation-statistics/
Complaints and enquiries received
Local Authority
Adult Care
Services
Welwyn Hatfield BC
Benefits and
tax
1
Corporate
and other
services
5
Education
and
children's
services
Environmental Highways
Housing
services and and transport
public
protection
1
0
2
1
Planning and Total
development
4
9
23
Decisions made
Detailed investigations carried out
Local Authority
Welwyn Hatfield BC
Upheld
Not Upheld
4
Advice given
4
Closed after initial
enquiries
0
- 47 -
7
Incomplete/Invalid Referred back for
local resolution
0
7
Total
22
Welwyn Hatfield DC
Complaints received in period (Apr 2014 - Mar 2015)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
Ref
14000114
14000858
14001191
14001293
13005499
14006170
14006336
14009579
14010661
14006442
14011507
14011889
14012138
14011986
14012503
14013670
14014470
14010390
14016055
14016130
14017323
14017326
14018356
Authority
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Category
Benefits & Tax
Benefits & Tax
Benefits & Tax
Environmental Services & Public Protection & Regulation
Planning & Development
Adult Care Services
Housing
Benefits & Tax
Highways & Transport
Corporate & Other Services
Housing
Benefits & Tax
Housing
Housing
- 48 -
Received Date
02/Apr/2014
15/Apr/2014
22/Apr/2014
24/Apr/2014
29/May/2014
15/Jul/2014
16/Jul/2014
08/Sep/2014
26/Sep/2014
03/Oct/2014
10/Oct/2014
17/Oct/2014
21/Oct/2014
22/Oct/2014
12/Nov/2014
17/Nov/2014
02/Dec/2014
05/Dec/2014
09/Jan/2015
12/Jan/2015
30/Jan/2015
02/Feb/2015
17/Feb/2015
Welwyn Hatfield DC
Decisions made in period (Apr 2014 - Mar 2015)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
Ref
14000114
13021007
14001293
14000858
13013237
13021272
13017243
14006336
14001191
14006170
14011507
14006442
14012503
14011889
14014470
13005499
14009579
14010390
14017323
14018356
14011986
14013670
Authority
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Welwyn Hatfield BC
Category
Benefits & Tax
Housing
Benefits & Tax
Housing
Benefits & Tax
Benefits & Tax
Corporate & Other Services
Highways & Transport
Benefits & Tax
Adult Care Services
Housing
Housing
Housing
- 49 -
Decision date
02/Apr/2014
23/Apr/2014
24/Apr/2014
12/May/2014
24/Jun/2014
22/Jul/2014
29/Jul/2014
05/Aug/2014
03/Sep/2014
02/Oct/2014
10/Oct/2014
06/Nov/2014
25/Nov/2014
01/Dec/2014
02/Dec/2014
03/Dec/2014
05/Jan/2015
30/Jan/2015
02/Feb/2015
18/Feb/2015
24/Mar/2015
30/Mar/2015
Decision
Referred back for local resolution
Closed after initial enquiries
Not Upheld
Not Upheld
Not Upheld
Upheld
Upheld
Upheld
Not Upheld
Upheld
- 50 -
Part I
Item No: 13
Main author: Vicki Osborne Extn 2394
Executive Member: Cllr Alan Franey
All Wards
RESOURCES OVERVIEW SCRUTINY COMMITTEE – 22ND JULY 2015
REPORT OF THE DIRECTOR (FINANCE & OPERATIONS)
REVENUE & CAPITAL BUDGET MONITORING AT 31ST MARCH 2015 (FINAL
OUTTURN)
1
Executive Summary
1.1
To present the revenue, capital & HRA budget monitoring position as at the end
of March 2015 (Month 12) for the financial year 2014/15. These reports were
presented and discussed at the Cabinet meeting on the 7th July 2015 and are
attached to this summary report. The cabinet reports analyse the reasons for
changes between the original budget and final outturn.
2
Recommendations
2.1
The Resources Overview and Scrutiny Committee (ROSC) are asked to note the
final outturn reports.
3
3.1
The final net expenditure on the General Fund revenue budget for the year was
£13.283m which is £1.338m less than the current budget and £2.190m less than
the original budget. This resulted in a final net contribution to reserves of
£0.960m. There have been a number of favourable movements since the budget
was last reported to Committee at period 9. The main reasons are set out in
paragraph 8.1 below with further detail in the cabinet report at annex A1 and A2.
3.2
The final capital expenditure for the year was £31.194m. When compared to the
current budget this is an under spend of £729k. The movement since the forecast
outturn at period 9 (£40.088m) can mainly be attributed to budgets that have
been rolled forward into 2015/16. The final balance on the capital reserves at the
end of 2014/15 is £27.896m. The major projects undertaken during the year and
capital funding received is shown in paragraph 8.2 and 8.3 below. Further
information is given in the capital cabinet report attached at annex B1 and B2.
3.3
The final surplus on the HRA was £1.006m; an increase of £3.6m from period 9.
The actual closing HRA balance shows an overall improvement £3.553m
compared to the current budget (or £2.054m compared to the original budget).
This leaves HRA balances to carry forward of £12.275m. The reasons are
detailed in the revenue cabinet report (Annex A1) at paragraph 10 and appendix
F of the main revenue report. The main variances are also listed at paragraph 8.4
below.
- 51 -
4
4.1
I confirm that the subject of this report is linked to the Council’s Corporate Priority
“Our Council”.
5
5.1
There are no significant legal implications arising from this report.
6
6.1
There are no climate change implications arising from this report.
7
7.1
These are set out within the report.
8
Explanation
8.1
The most significant movements on the revenue accounts between period 9 and
12 are:
£’000
Increased net income – see paragraph 8.4 for commentary and app
B2-B4, B6, B8 & B12-B13 for detail
Supplies and Services - see paragraph 8.5 for commentary and app
B1-B15 for detail
Council tax & NNDR, recovered benefit payments - see paragraph
8.6 for commentary and app B6 for detail
Premises related savings - see paragraph 8.7 for commentary and
app B3, B6-B8 & B11-B13 for detail
Payment to contractors - see paragraph 8.8 for commentary and
Additional Grant income - see paragraph 8.9 for commentary and
app B2 & B4 for detail
Campus West- see paragraph 8.10 for commentary and app B13 for
detail
Additional Interest & Investment Income - see paragraph 8.11 for
commentary and app A for detail
Movements in ringfenced reserves and one-offs - see paragraph
8.12 for commentary and app A for detail
Movement in provisions - see paragraph 8.13 for commentary and
app B2, B7 & B12 for detail
Levy payment - see paragraph 8.14 for commentary and app A for
detail
Other movements
TOTAL
380
275
229
186
155
131
(41)
130
(519)
(103)
(22)
(3)
798
- 52 -
8.2
8.3
Listed are some of the major capital schemes that happened in 2014/15
•
£2.056m spent on the Campus East extension project
•
£4.834m spent on the Chantry Lane Chalk Mines scheme
•
£4.562M spent on the purchase of properties in Hatfield Town Centre
required to complete redevelopment
•
£1.336m spent on the refurbishment of Campus West leisure facility
•
£4.624m spent on the purchase of affordable housing properties.
•
£9.738m for Housing (Major Repairs Account). The major repairs are fully
funded from the Major Repairs Allowance
Capital Receipts and Reserves
During the year £31.5m gross receipts were received. Included within the £31.5m
received are:
£9.084m ring fenced housing receipts to support the One for One housing
reinvestment scheme (to be spent over three years) and £2.832m for Housing
Attributable Debt.
The Major Repairs Reserve is ring fenced to Housing Landlord Schemes only. At
1 April 2013 the balance was £2.459m. During the year the Major Repairs
Allowance was £10.775m and £9.538m expenditure was funded leaving a
balance of £3.694m.
£8.766m was received from government grants, contributions and principal loan
repayments.
8.4
The major variances on the HRA include:
a.
Rental income £48k below budget offset by increased income from
services of £32k. Leaseholder service charges lower than budget by £86k
(relates directly to timing of work being carried out).
b.
Net savings on the Housing Trust management fee of £854k
c.
Overall saving on supervision and management costs of £319k (of which
£185k is management fee due to vacancies )
d.
Overall saving on repairs and maintenance costs of £913k (of which £482k
is management fee due to vacancies and savings on repairs).
e.
Overall saving on special services £224k (of which £187k is management
fee due to gas contract savings and vacancies)
f.
Lower provision and write off of bad debts £243k.
g.
Lower investment than budgeted on Affordable Housing programme of
£1.713m
- 53 -
8.5
The current position on outstanding debts is reported at paragraph 12 of the
revenue report (Annex A1) with a further breakdown at appendix E. The Authority
currently has debts of £48,721 in the category over 365 days old; this is a
reduction of £5,633 on the figure outstanding at the end of March 2014.
9
9.1
As this report is for information purposes only, a formal Equality Impact
Assessment on its proposals has not been necessary.
Name of author
Title
Date
Vicki Osborne x2394
Management Accountant
14th July 2015
Revenue budget monitoring report as at period 12 presented to Cabinet on 7th July 2015
Capital budget monitoring report as at period 12 presented to Cabinet on 7th July 2015.
- 54 -
Annex A1
Part I
Item No:
Main Author: Daniel Williams: Extn 2389
All wards
CABINET – 7TH JULY 2015
REPORT OF THE DIRECTOR (FINANCE & OPERATIONS)
REVENUE BUDGET OUTTURN REPORT FOR THE FINANCIAL YEAR 2014-15
1
Executive Summary
1.1
To present the revenue outturn report for the financial year 2014-15 and
outline the main variances from the approved budget at period 9 (31st
December 2014) for both the General Fund and Housing Revenue
Account Services.
1.2
To provide information on the delivery of the growth & savings included in
the 2014-15 budget.
1.3
To provide information on outstanding debts and rechargeable works.
(Refer to paragraphs 12 & 13 for detail).
1.4
Overall the General Fund outturn position shows a significant
improvement, with £829k being added to reserves.
1.5
The Housing Revenue Account shows an improved position over the
current budget reported in December of £3.6m. Of this £1.7m was due to
the timing of expenditure on property buy backs in the affordable housing
programme, with the remainder due to savings on service expenditure.
This has left a balance on the HRA of £12.3m.
1.6
Our growth and saving programmes have largely been delivered with 80%
of our growth and 89% of our savings being achieved. (Refer paragraph
11 and appendices to report)
2
Recommendations
2.1
Cabinet are asked to note the outturn for the General Fund and the
Housing Revenue Account as at the end of March 2015.
2.2
The Cabinet are asked to note the position on debts and rechargeable
works set out in paragraphs 12 & 13 of this report.
2.3
Cabinet are asked to approve the transfer to and from ring-fenced & oneoff reserves as highlighted in paragraph 8.12 which total a net transfer to
reserves of £131k.
3
3.1
The financial implications are set out within this report.
-1- 55 -
Annex A1
4
4.1
The subject of this report is linked to the Council’s corporate priority “Our
Council”, and specifically to the achievement of “continue to improve
efficiency and value for money”.
5
5.1
There are no legal implications arising as a result of this report.
6
6.1
None
7
7.1
These are set out within the report
8
Key Financial Information
8.1
Overall the council will be adding £829k to its general fund useable
balances, Appendix A to this report sets out the overall financial position
for the General Fund services for the year. The financial position is
presented as final but is subject to the work of our external auditors who
will be onsite between 15th June and 3rd July 2015.
8.2
The net operating expenditure for the year is £13.283m. This is £1.338m
less than the current budget and £2.191m less than the original budget.
These figures represent the costs of running the services after reversing
out all the technical accounting items on capital and pension (IAS19).
8.3
The current budget expectation at period 9 was that the Authority would
contribute £31k to reserves. This position has improved significantly and at
year end the Authority is adding £829k to its reserves, a positive
movement of £798k on the current budget position. The following table
lists the main reasons for the improved balances position and the
paragraphs that follow provide further detail. A full list of variances against
the current budget is shown in appendices B (1-15).
£’000
Increased net income – see paragraph 8.4 for commentary and app
B2-B4, B6, B8 & B12-B13 for detail
Supplies and Services - see paragraph 8.5 for commentary and app
B1-B15 for detail
Council tax & NNDR, recovered benefit payments - see paragraph
8.6 for commentary and app B6 for detail
Premises related savings - see paragraph 8.7 for commentary and
Payment to contractors - see paragraph 8.8 for commentary and
Additional Grant income - see paragraph 8.9 for commentary and
app B2 & B4 for detail
Campus West- see paragraph 8.10 for commentary and app B13 for
detail
-2- 56 -
380
275
229
186
155
131
(41)
Annex A1
Additional Interest & Investment Income - see paragraph 8.11 for
130
commentary and app A for detail
Movements in ringfenced reserves and one-offs - see paragraph
(519)
8.12 for commentary and app A for detail
Movement in provisions - see paragraph 8.13 for commentary and
(103)
app B2, B7 & B12 for detail
Levy payment - see paragraph 8.14 for commentary and app A for
(22)
detail
Other movements
(3)
TOTAL
8.4
798
Increased net income
8.4.1 Across the Council’s car parking budgets income generation exceeded
target by £132k. This is mainly due to a significant increase in usage of
Campus West since the redevelopment works and the transfer of
customers from the Network Rail owned Osbourne Way car park to our
Multi Storey car park.
8.4.2 The estates management property portfolio income increased by £104k.
This was due to a combination of the purchase and rental of several
Hatfield Town Centre properties, lower than expected vacant properties
and the disposal of some freehold reversions to existing tenants during the
final quarter of the year. Another area of rental income that has surpassed
its target due to an over estimated vacancy rate is general fund garages,
this increased in the last quarter by £54k.
8.4.3 As part of the 2014/15 budget setting process a growth item of £49k was
put through to account for an expected reduction in waste subsidy from
HCC (Hertfordshire County Council). The impact was not as severe as first
estimated with only £7k of this growth required, resulting in a saving of
£42k.
8.4.4 Due to improved market conditions Building Control income has increased
by £33k on the current budget. Based on historical data the income target
was reduced in December 2014; however year on year quarter four
income nearly doubled from £44k in 2013/14 to £85k in 2014/15. The
overall income collected for Building Control fell just short of the Original
Budget. Building Control made a trading surplus of £21k leaving their
reserve in a deficit of £232k.
8.5
Supplies and Services
8.5.1 Work is ongoing on the council’s Local Plan. The complexities of the
strategy and the public response during the consultation period has
resulted in a review of the timetable and an under spend of £37k. This
saving will be needed during 2015-16 as the completion of the Local Plan
moves forward. In addition, the amount of external consultancy assistance
required on planning appeals was £22k less than budgeted due to a
reduction in public enquiries.
8.5.2 Housing Strategy has saved £19k on supplies and services during
2014/15. This is mainly due to savings in the Private Sector Housing stock
-3- 57 -
Annex A1
condition survey that due to Central Government delaying the specification
of the survey had to be carried out in the last quarter of the financial year.
There is expected to be growth required during 2015/16 to complete this
task.
8.5.3 Of the money received from strategic partners for the delivery of sport
development there is £16k left for the Herts Disability Sports Hub. This has
been put into an earmarked reserve for future use see 8.12.
8.5.4 An element for contingency work is built into the budget for payments to
the council's internal auditors (SIAS). This was not required and has
resulted in a saving of £17k. A reduction in the contingency budget of £12k
has been reflected during the 15-16 budget setting process.
8.5.5 Other supplies and services under spends across the council include;
District Council Elections (£16k), Corporate Property (£15k) and
Communications (£15k).
8.6
Recovered benefit payments
8.6.1 The Council paid out in excess of £38m in benefit payments during 201415 and receives the majority of this sum back in subsidy from the DWP.
However, it is the responsibility of the Authority to collect the
overpayments (benefits fraudulently claimed or paid incorrectly) it has
made to benefit recipients; the DWP only pays a partial subsidy towards
unrecovered amounts. The Authority exceeded its budgeted level of
recovered overpaid benefits and as a result benefit payments cost the
Authority £229k less than expected.
8.7
Premises related savings
8.7.1 There has been an under spend of £77k in the revenue related costs
associated with office accommodation moves. This funding has been put
in an earmarked reserve for future use as the project moves forward.
8.7.2 Net savings of £88k have been realised in maintenance and cleaning of
Council owned properties, this is mainly due to reduced demand of
responsive maintenance during the last quarter and increased capital work
in Hatfield resulting in reduced revenue maintenance.
8.8
Payment to contractors
8.8.1 There have been various contract savings across the council; Tree
Maintenance produced contract savings of £57k; before we take
responsibility to manage highway trees that are owned by HCC they must
be surveyed and less work was required generating a saving of £29k. The
contract we have to manage these trees generated an under spend of
£19k. Our own ad-hoc tree work reduced by a further £9k compared to
current budget.
8.8.2 £36k of savings has been made on the CCTV contract by the purchase of
superior equipment through the capital programme. This saving has been
identified in the 2015/16 budget setting process.
-4- 58 -
Annex A1
8.8.3 Further indexation savings of £23k have been made on the Steria
contract.
8.9
Additional Grant income
8.9.1 A ring fenced grant of £100k was received from the Hertfordshire Public
Health District Offer fund for use in delivering public health projects that
had been agreed with the Director of Public Health. £94k of this remains
unspent and has been put into an earmarked reserve; see 8.12.
8.9.2 In order to fund the additional work of implementing Individual Electoral
Registration, Central government issued the Council with a £67k grant.
£37k of this remains unspent and has been put into an earmarked reserve;
see 8.12.
8.10
Campus West
8.10.1 In order to meet their income target of £1.406m Campus West had
expenditure of £2.035m. Income targets were exceeded by £62k however
additional expenditure was required resulting in a net overspend of £41k. It
should be noted that the phased opening of the new facilities started in
September 2014 and as the new businesses develop, services can be
streamlined resulting in future budgets being met.
8.11
Additional Interest & Investment Income
8.11.1 Greater interest & Investment income of £130k was generated as our
average balances during the second half of the year were larger than
initially predicted.
8.12
Movements in ringfenced reserves and one-offs
8.12.1 £519k has been funded from ring fenced reserves and Strategic Initiatives
reserve for one-off projects. The biggest change has been in the
Resources section where a new earmarked reserve has been set up to
mitigate any adverse effect of the Business Rates Retention scheme.
2014/15
actual
£’000
2014/15
movement
£’000
Resources
earmarked
reserves
261
Planning
earmarked
reserves
(1)
Policy and
Culture
earmarked
16
Notes
(261) This will be used to reduce any
adverse effect of the Business
Rates Retention scheme and
to fund additional Campus East
accommodation works
1 This has been used to fund a
number of landscape and
ecology projects, which
includes woodland and
countryside management
(16) This will be used to fund a
number of youth and sport
-5- 59 -
Annex A1
projects
reserves
Law and Admin
earmarked
reserves
37
Public Health and
Protection
earmarked
reserves
94
Performance
Reward Grant
(8)
Growth Fund
Determination
Grant
(14)
(37) This was from central
government and will be used to
fund future Individual Electoral
Registration expenditure
(94) This was from HCC and will be
used to fund a number of
public health projects.
8 This has been used to fund
elements of Local Strategic
Partnership work
14 This has been used to fund
elements of planning policy
work
Building Control
21
(43) This trading surplus has been
used to reduce a negative
reserve position
Hackney
Carriages
Funds for oneoffs
(19)
trading loss
(255)
TOTAL
8.13
2 This has been used to fund a
(94) For use on one-off specific
general fund projects across
the range of services
131
(519)
Movement in provisions
8.13.1 In early 2011 claims were made by a number of Property Search
Companies against central government and local authorities that fees for
certain Local Land Charge searches from 1 January 2005 were unlawful.
Based on the amount claimed the council has set out a provision. These
proceedings are subject to legal professional privilege.
8.13.2 Due to the lower level of insurance claims received and the subsequent
lower settlements negotiated it has been possible to refund the General
Fund £27k from the Insurance Provision Account for contributions made in
respect of general and tree root claims.
8.14
Business Rates Retention Scheme - Levy payment
8.14.1 Our business rates growth is higher than the rate assumed by the
government under the business rates retention scheme. This has meant
£723k (or 50% of the growth) is due to Central Government an increase of
£22k on the figure reported in period nine. (appendix A)
8.15
Reserves position
-6- 60 -
Annex A1
8.15.1 As at 31 March 2015 there is a total of £7.457m available for General
Fund purposes. This is split between General fund reserve (£6.319m),
Strategic reserve (£0.842m) and earmarked reserves (£0.296m)
st
9
General Fund - Budget Monitoring Process and Risk Management
9.1
Appendix D highlights those budgets identified as risk budgets as small
changes can generate large budget variations. The statements provide
details on the budgets and activity/spending to date to highlight any
potential budgets that may need review. Some of the data is service
specific, but some information is given at a corporate level including
spending on, external printing, car allowances, utilities and employee
costs for the General Fund.
10
Ring Fenced Housing Accounts
10.1
The provisional outturn for the HRA is £3.6m better than the current
budget that was last adjusted in the December reporting cycle. Income
was marginally worse than the budget by £86k, but overall expenditure
was significantly lower than anticipated by £3.6m. This has left balances
on the ring fenced account of £12.3m and the major variances are listed
below.
•
Rental income was slightly below budget by £48k and this was due
to the mix of properties sold and the types of voids during the last
quarter of the year. However, this was compensated by increased
income from services of £32k, mainly from hostel service charges
and costs recovered from tenants. Leaseholder’s service charges
were lower by £86k, but this relates directly to the work carried out
and timing issues of schemes.
•
There was a further reduction in the trust management fee to the
HRA of £854k and this was spread across supervision and
management (£185k), special services (£187k) and repairs and
maintenance (£482k). The savings in the fee comprised of
employee costs and supplies and services. In repairs and
maintenance, of the £482k saving from the fee, £184k was derived
from the various repairs and maintenance budgets, with the rest
coming from support service costs.
•
In supervision and management there was an overall positive
variance of £319k. Apart from the £185k trust fee saving, other
significant under spends were a £35k saving on external legal
costs; £27k on bulk contributions to the pension fund; £41k on
consultancy costs; £8k on subscriptions costs and £11k on
insurance costs.
•
Special services were also under the current budget by £224k, with
the main variances relating to the trust fee of £187k; utility
payments of £9k; the Goldings House concierge service of £11k
and adaptations of £12k.
•
Repairs and Maintenance was also under the current budget by
£913k. A large proportion of the saving came from the Mears
-7- 61 -
Annex A1
contract, arising from under spends and efficiency gains amounting
to £263k. The contribution to Brickwall Cottages was not required in
2014/15, generating a saving of £130k. However, this will need to
be built back into the budgets for 2015/16 when this issue is
resolved. Other non-Mears budgets had savings amounting to £38k
and the savings on the trust fee of £482k made up the rest of the
variance.
10.2
•
There was also a £68k saving on Rents, Rates, Taxes and other
Charges. This related to both lower premiums than originally
estimated and less excess payments than originally projected.
•
In 2014/15 a late item was added to the HRA in order to
supplement the government’s discretionary housing payments. A
provisional sum of £100k was agreed, but this is only used when
the original grant is exhausted. For 2014/15, after the initial grant
was fully used a further £37k was required from the HRA to cover
awards to council tenants.
•
The original budget for the provision for bad debts was increased in
preparation for benefit changes and the roll out of universal credit.
This was then reduced during the year, but there was still a positive
variance to the current budget of £243k by the year end. This
relates to arrears performance during the year, which was quite
good in the current economic climate, and included the latest
changes to the benefits system. The provision has been increased
on former tenants, due to the likelihood of collecting the debts and
this area may need to be increased in the future, to reflect the
outcomes further benefit changes.
•
The most significant variance on the account from the report in
December is in the Revenue Contribution to Capital. This mainly
relates to the affordable housing programme and the variance is
due to the timing of the property purchases and development
schemes. Although there was a saving of £1.7m on this heading,
this will need to be re-adjusted in the 2015/16 budget in order for
the Council to meet its obligations under the right to buy sales
retention agreement. There was also an item for £150k relating to
the selection and retention of a document imaging system that was
not spent in 2014/15 and this will also be re-adjusted in next year’s
budget.
Items that do not impact HRA balances:
•
Many of the large variances on the account do not impact on HRA
balances. These include the £320k variance on depreciation, which
can only be confirmed when the stock valuation is completed at the
year end. There is also a £1m variance on the Revaluation
Loss/Gain and this relates to the final capital accounting entries on
fixed assets. The underlying valuation was a gain of £61m, in line
with house price increases, but this was reduced by prior year
losses in the revaluation reserve. Loss/Gains on the Disposal of
assets are also dependant on the gain from properties sold
combined with capital expenditure on new components on the
-8- 62 -
Annex A1
remaining assets and the effect of de-recognition of the replaced
components. The variance is high on this as the gain on the sale of
properties is almost as high as the loss on de-recognising the
components disposed. Due to the unknown mix of sales from right
to buys this is difficult to predict, but is also reversed from the
account and does not impact on balances.
10.3
Appendix J details the provisional closing position for the HRA including
an itemised list of changes that were made to the current budget.
11
Growth and Savings 2014/15
11.1
Appendix C provides a final position statement in terms of implementing
the growth and savings approved as part of the 2014/15 budget process.
11.2
Ongoing growth items agreed as part of the original budget totalled
£909,940. Of this £746,841 was spent by the end of the financial year, this
equates to 80.3%.
11.3
The areas of under spend included the Housing Benefit administration
grant reduction (£43k) discussed at period nine and Herts Watse
Partnership payment reductions (£42k) see paragraph 8.4.3.
11.4
One-off growth items were originally budgeted at £348,990 by the end of
the year £264,581 had been spent. The unspent amount remains available
within the strategic reserve.
11.5
Budgeted efficiencies of £1.370m were included in the original budget. Of
these £1.218m (or 89%) were achieved by the end of the financial year. Of
those not achieved the most significant is the Community Project initiatives
(£144k) as discussed in period three.
12
Outstanding Debts on Debtors System
12.1
The debtors system currently shows debts outstanding of £960,024. This
is a reduction on the December position of £1,418,454.
12.2
The debtors system does not include debts for housing rents, council tax
and business rates.
12.3
Appendix E analyses the outstanding debt by age and across services.
12.4
The Authority currently has debts of £48,721 in the category over 365
days old. This is a reduction of £2,540 on the figure outstanding at the end
of December 2014.
12.5
Detailed information on outstanding debts is sent to Directors and Heads
of Services for action where appropriate and discussed at the regular
budget monitoring meetings with the service accountants.
12.6
The average cost of recovering debt is estimated as follows:
•
Loss of interest – for every £100,000 debt outstanding for a full year, costs
the council £500 in interest based upon the current base rate of 0.5%. It
-9- 63 -
Annex A1
should be noted that the position on the total and age of debt moves
continuously as proactive action is taken on recovery.
•
Staffing costs – it is estimated that £22,000 per annum is spent on debt
recovery action. This is based on elements of time spent by staff from
finance, legal and corporate property. This excludes fixed charges for
accommodation and IT and other support service costs.
•
Legal Costs – these will vary year on year and depend upon the action
taken.
12.7
Currently, performance is being measured in debtor days; the current
debtor days target is 33. At the end of March 2015 the rolling debtor days
totalled 40.67. The formula for calculating debtor days is based on the
previous 12 months and although the target is not being met the trend of
debtor days is reducing with the average over the last three months
totalling 36.69.
12.8
Within the debtors system there is a wide range of different income
streams:
- Non Housing rents for leasehold garages, shops and ground rents.
These accounts are raised quarterly, the total value raised over the last
year being in excess of £1.9m.
- Weltech rents and service charges in excess of £380k
- Building Control fees invoices were raised for over £97k.
- Environmental Services invoices raised in excess of £1.19m
- General Fund Garage accounts are raised in excess of £2.1m
- Campus West invoices were raised in excess of £168k.
13
Rechargeable Works
13.1
Rechargeable accounts arise where the authority has provided a service
and incurred a cost on behalf of a third party and the cost will be
reimbursed to the Authority. Directors and Heads of Service are reminded
that it is in the council’s interest to ensure that rechargeable accounts are
recovered efficiently and they are therefore asked to action these
appropriately.
13.2
A debit of £62k was carried forward into this financial year, which has now
increased to £120k at the end of March 2015.
14
Equalities
14.1
As this report is for information purposes only, a formal Equality Impact
Assessment on its proposals has not been necessary.
Director (Finance & Operations)
Daniel Williams ext 2389
Date: 11/06/2015
- 10 - 64 -
Annex A1
Appendices for Budgetary control report
A
General Fund revenue budget overview by Director and Head of
Service
B1-15 Variance analysis by Head of Service for direct and support
services
Governance Directorate – Support Service - fully recharged
B1
Head of Law and Administration – Direct Service
B2
Head of Law and Administration – Support Service – fully recharged
B3
Head of Public Health & Protection - Direct Services
B4
Finance & Operations Directorate – Support Service – fully recharged
B5
Head of Resources – Direct Service
B6
Head of Resources – Support Service – fully recharged
B7
Head of Environment – Direct Services
B8
Head of Environment – Support Service – fully recharged
B9
B10 Strategy & Development Directorate – Support Service – fully recharged
B11 Head of Housing & Community – Direct Services
B12 Head of Planning – Direct Services
B13 Head of Policy & Culture –Direct Service
B14 Head of Policy & Culture – Support Services – fully recharged
B15 Chief Executive – Direct and Support Services
C
Position statement on budget growth and savings for 2014/15
D
Activity and Risk Budgets
E
Age debt profile for debts outstanding at the end of March 2015
F
HRA budgetary position at the end of March 2014
- 11 - 65 -
Appendix A
Annex A2
Report as at :
March 2015
BUDGET MONITORING SUMMARY BY DIRECTOR 2014/15
Original
Budget
2014/15
Current
Budget
2014/15
£
£
Description
Forecast
Outturn
2014/15
Variance to
Original
£
£
Actual
2014/15
Variance to
Current
£
DIRECT SERVICES
1,620,410
1,609,540 Head of Law and Administration
1,628,190
(7,780)
1,579,503
30,037
1,430,780
1,493,630 Head of Public Health & Protection
1,493,630
(62,850)
1,321,892
171,738
3,051,190
3,103,170 Director (Governance)
3,121,820
(70,630)
2,901,395
201,775
340,360
570,180
563,426
(147,096)
6,261,720
910,540
5,598,110 Head of Environment
5,523,110
738,610
5,374,521
223,589
7,172,260
6,014,440 Director (Finance and Operations)
5,863,470
1,308,790
5,937,947
76,493
2,356,880
2,304,620 Head of Planning
2,304,620
52,260
2,129,342
175,278
3,907,770
3,552,380 Head of Policy & Culture
3,552,380
355,390
3,066,529
485,851
2,549,430
2,729,810 Head of Housing & Community
2,729,810
(180,380)
2,314,808
415,002
8,814,080
8,586,810 Director (Strategy and Development)
8,586,810
227,270
7,510,679
1,076,131
26,120
0
19,063,650
(182,590)
302,690
(3,710,290)
15,473,460
416,330 Head Of Resources
26,080 Chief Executive
26,080
40
22,151
3,929
43,440 Support costs changes not included in direct services
43,440
(43,440)
0
43,440
16,372,172
1,401,768
17,773,940 TOTAL
17,641,620
(232,590) Less Interest & Investment Income
302,690 Plus interest payable on finance leases
(3,223,510) Less IAS19 & Capital Financing Charges
14,620,530 Net Operating Expenditure
1,422,030
(232,590)
50,000
(362,264)
302,690
0
266,488
36,202
(3,223,510)
(486,780)
(2,993,869)
(229,641)
14,488,210
985,250
13,282,527
129,674
1,338,003
Contribution to/(from) ringfenced reserves
0
0 Resources earmarked reserves
0
0
260,965
0
0 Planning earmarked reserves
0
0
(1,369)
1,369
0
0 Policy and Culture earmarked reserves
0
0
16,174
(16,174)
0
0 Law and Admin earmarked reserves
0
0
36,842
(36,842)
0
0 Public Health and Protection earmarked reserves
0
0
94,100
(94,100)
0
0 Performance Reward Grants
0
0
(8,031)
8,031
0
0 Planning Determination Grant
0
0
(14,016)
14,016
(21,950) Building Control
(21,950)
32,340
20,691
(42,641)
(16,750) Hackney Carriages
(16,750)
(70)
(19,048)
2,298
(348,810)
0
(255,184)
(93,626)
187,366
(789,220)
829,208
(797,802)
10,390
(16,820)
(260,965)
Contribution to/(from) Funds & General Fund Balances
(348,810)
(601,854)
14,516,366
1,448,983
(79,410)
(83,400)
(1,360,760)
(348,810) from funds for one-offs
31,406 to/(from) GF balances to fund revenue spending
14,264,426 Welwyn Hatfield Borough Council Budget
1,448,983 Total Parish Precepts
(79,410) Council Tax Support New Burdens Grant
(83,400) Council Tax freeze Grant
(1,360,760) New Homes Grant
14,288,066
228,300
14,242,860
21,566
1,448,983
0
1,448,979
4
(79,410)
0
(112,320)
32,910
(83,400)
0
(83,263)
(137)
(1,360,760)
0
(1,369,533)
8,773
21,050
(46,240)
(46,240) Individual Electoral Registration Grant
(64,890)
18,650
(67,290)
(127,920)
(127,920) Council Tax Reduction Administration
(127,920)
0
(127,923)
3
7,220
(7,215)
4,985
0
(2,230) Council Tax Flood Relief Grant
(7,220)
(27,520)
(473,900) Business Rates Related Grants
(473,900)
446,380
(446,915)
(26,985)
700,550
(700,550)
722,639
(22,089)
(5,587,180)
0
(5,547,100)
(40,080)
129,670
0
129,670
0
8,782,589
0
8,782,589
0
139,166
0
(5,587,180)
700,550 NNDR Levy payment
(5,587,180) Start-up Funding Assessment
Plus:
129,670
8,782,589
129,670 Payment to Parishes for Council Tax Support
8,782,589 Funded by Council Taxpayers
SUPPORT SERVICES
1,512,150
1,398,520
113,630
1,259,354
382,340
383,570 Governance Directorate
383,570
(1,230)
370,582
12,988
1,894,490
1,782,090 Director (Governance)
1,782,090
112,400
1,629,936
152,154
3,978,670
3,828,410 Head of Resources
3,828,410
150,260
3,654,922
173,488
543,370
530,590 Head of Environment
530,590
12,780
497,256
33,334
363,070
360,360 Finance & Operations Directorate
360,360
2,710
353,535
6,825
165,750
4,505,713
213,647
52,028
4,885,110
4,719,360 Director (Finance and Operations)
4,719,360
1,275,290
1,245,280 Head of Policy & Culture
1,245,280
30,010
1,193,252
504,770
(16,000)
507,802
(3,032)
1,750,050
14,010
1,701,054
48,996
488,770
1,764,060
248,830
8,792,490
14/07/2015
1,398,520 Head of Law and Administration
504,770 Strategy & Development Directorate
1,750,050 Director (Strategy and Development)
247,120 Chief Executive
8,498,620 TOTAL
1
- 66 -
247,120
1,710
237,032
10,088
8,498,620
293,870
8,073,735
424,885
13a2 - Annex A2 Director_Summary_report_March15
Appendix B (1)
Annex A2
Director (Governance) - 2014-15 Period 12 variances
Governance Directorate
Support Services
Original
Budget
2014/15
£
Current Forecasted Variance to
Budget
Outturn
Original
2014/15
2014/15
£
£
£
Actual
2014/15
£
Variance to
Current
£
Controllable Costs
Employees
Transport Related
330,490
2,970
5,300
333,050
2,690
5,490
333,050
2,690
5,490
(2,560)
280
(190)
336,124
1,667
3,895
(3,074)
1,023
1,595
338,760
341,230
341,230
(2,470)
341,686
(456)
(7,730)
51,310
(7,730)
50,070
(7,730)
50,070
0
1,240
(18,528)
47,423
10,798
2,647
43,580
42,340
42,340
1,240
28,895
13,445
382,340
383,570
383,570
(1,230)
370,582
12,988
Non- Controllable costs
IAS 19
Support Cost Recharges
Virements (officer agreed budget transfers)
None
Approved Changes - Cabinet 4th November
Net insurance premium savings
(190)
Approved Changes - Cabinet 3rd February
Car allowance adjustment
Governance salary adjustment
Support Cost adjustment
280
(2,560)
1,240
Variances savings / under spends
Net savings on supplies & services
1,595
Variances overspends / income shortfalls
Employee net costs (vacancy factor less under spend)
(2,052)
IAS 19 - changes in actuaries assumptions on current service costs
Net under spends on support cost recharges
10,798
2,647
(1,230)
- 67 -
12,988
Annex A2
Appendix B(2)
Head of Law and Administration
DIRECT SERVICES
Original
Budget
2014/15
£
Current
Budget
2014/15
£
Forecasted Variance to
Outturn
Original
2014/15
£
£
Actual
257,040
13,270
21,240
522,950
14,000
(558,550)
276,300
13,270
21,190
571,570
16,210
(597,770)
276,300
13,270
21,190
590,220
16,210
(597,770)
(19,260)
0
50
(67,270)
(2,210)
39,220
242,483
8,727
14,019
633,631
15,936
(612,570)
33,817
4,543
7,171
(62,061)
274
14,800
269,950
300,770
319,420
(49,470)
302,225
(1,455)
(3,440)
1,353,900
(3,440)
1,312,210
(3,440)
1,312,210
0
41,690
(8,771)
1,286,049
5,331
26,161
1,350,460
1,308,770
1,308,770
41,690
1,277,278
31,492
1,620,410
1,609,540
1,628,190
(7,780)
1,579,503
30,037
2014/15
£
Variance to
Current
£
Controllable Costs
Employees
Premises Related
Transport Related
Third Party Payments
Income
IAS 19
Democratic Services - transfer from Internal Audit
Purchase of IT hardware
(12,320)
(2,960)
(15,500)
(90)
50
41,690
Forecasted Outturn Changes
Additional Individual Electoral Registration grant
(18,650)
Individual Electoral Registration Grant - Contribution to earmarked reserves
Employee net savings (vacancy factor less under spend)
Members Allowances - payments
District Council Elections - net under spend
Members Admin - net savings on supplies and services
Members Allowances - car allowances & vehicle hire
Land Charges - search fees
36,842
34,661
18,906
15,879
16,147
6,327
2,262
Legal - Provision contribution
Local Land Charges - net overspend on supplies and services
(130,000)
(2,479)
26,161
5,331
(7,780)
- 68 -
30,037
Annex A2
Appendix B(3)
Head of Law and Administration
Support Services
Original
Budget
2014/15
£
Current
Budget
2014/15
£
Outturn
Original
2014/15
£
£
Actual
Variance to
Current
2014/15
£
£
84,110
0
980
36,270
12,320
(36,800)
1,013,190
22,828
16,890
206,024
107,061
(525,062)
30,680
(7,908)
(1,870)
47,486
17,609
(2,968)
Controllable Costs
Employees
Premises Related
Transport Related
Income
1,127,980 1,043,870 1,043,870
14,920
14,920
14,920
16,000
15,020
15,020
289,780
253,510
253,510
136,990
124,670
124,670
(564,830) (528,030) (528,030)
1,020,840
923,960
923,960
96,880
840,931
83,029
(23,920)
510,850
4,380
(23,920)
494,100
4,380
(23,920)
494,100
4,380
0
16,750
0
(49,487)
463,535
4,375
25,567
30,565
5
491,310
474,560
474,560
16,750
418,423
56,137
1,512,150 1,398,520 1,398,520
113,630
1,259,354
139,166
IAS 19
Capital Charges
Internal audit - transfer to Democratic Services
Community Initiative adjustment
12,320
(300)
17,040
Approved Changes - Cabinet 5th August
Human Resources - Job evaluations
(10,000)
(560)
HR/Payroll records separation
57,320
19,750
1,310
16,750
HR employee net under spend (vacancy factor less under spend)
Corporate Training
Internal audit - reduction in costs
Litigation/Conveyancing - additional 3rd party income
Central Postage - reduced postage costs
Procurement - net savings on supplies and services
Other - net savings on supplies and services
31,412
19,246
17,325
13,343
12,515
6,616
6,418
Office Superintendents/Business Support employee net overspend (vacancy factor less overspend)
Offsite room hire for meetings
Employee net under spend (vacancy factor less under spend)
(15,432)
(7,432)
(980)
Capital adjustment
30,565
25,567
5
113,630
- 69 -
139,166
Annex A2
Appendix B(4)
Head of Public Health & Protection
DIRECT SERVICES
Original
Budget
2014/15
£
Current
Budget
2014/15
£
Outturn
Original
2014/15
£
£
Actual
1,093,250
2,370
25,320
115,980
34,180
(342,080)
1,162,090
2,370
24,710
116,040
34,180
(341,990)
1,162,090
2,370
24,710
116,040
34,180
(341,990)
(68,840)
0
610
(60)
0
(90)
1,170,229
1,583
23,458
124,457
29,028
(451,532)
(8,139)
787
1,252
(8,417)
5,152
109,542
929,020
997,400
997,400
(68,380)
897,222
100,178
(23,250)
525,010
(23,250)
519,480
(23,250)
519,480
0
5,530
(64,678)
489,348
41,428
30,132
501,760
496,230
496,230
5,530
424,670
71,560
1,430,780
1,493,630
1,493,630
(62,850)
1,321,892
171,738
2014/15
£
Variance to
Current
£
Controllable Costs
Employees
Premises Related
Transport Related
Income
IAS 19
(90)
(14,080)
(60)
610
(54,760)
5,530
Public Health Grant - Contribution to earmarked reserves
Licensing - fee income
Environmental Health - net savings on supplies and services
Environmental Health - payments to contractors
94,100
11,423
8,304
5,152
Hackney Carriages - fee income
Employee net savings (vacancy factor less under spend)
Hackney Carriages - net savings on supplies and services
(7,639)
(6,887)
(4,275)
41,428
30,132
(62,850)
- 70 -
171,738
Annex A2
Appendix B(5)
Director (Finance & Operations) - 2014-15 Period 12 variances
Finance & Operations directorate
Support Services
Original
Budget
2014/15
£
Budget
Outturn
Original
2014/15 2014/15
£
£
£
Actual
2014/15
£
Variance to
Current
£
Controllable Costs
Employees
Transport Related
306,690
2,470
3,890
306,690
2,470
4,060
306,690
2,470
4,060
0
0
(170)
311,021
2,622
2,973
(4,331)
(152)
1,087
313,050
313,220
313,220
(170)
316,616
(3,396)
(7,140)
57,160
(7,140)
54,280
(7,140)
54,280
0
2,880
(17,215)
54,134
10,075
146
50,020
47,140
47,140
2,880
36,919
10,221
363,070
360,360
360,360
2,710
353,535
6,825
IAS 19
None
(170)
2,880
1,087
(4,483)
Net overspends on support cost recharges
10,075
146
2,710
- 71 -
6,825
Annex A2
Appendix B(6)
Head of Resources
DIRECT SERVICES
Original
Budget
2014/15
£
Current
Budget
2014/15
£
Outturn
Original
2014/15
£
£
Actual
2014/15
£
Variance to
Current
£
Controllable Costs
Employees
Premises Related
Transport Related
Transfer Payments
Income
376,720
338,240
338,240
729,740
935,290
943,110
2,300
2,040
2,040
579,320
863,900
861,880
2,110,080
1,854,970
1,854,970
40,777,560 41,557,470 41,557,470
(46,557,580) (47,747,560) (47,829,330)
38,480
349,178
(213,370)
848,752
260
1,753
(282,560)
816,660
255,110
1,946,315
(779,910)
37,691,977
1,271,750 (44,332,510)
(10,938)
86,538
287
47,240
(91,345)
3,865,493
(3,415,050)
(1,981,860)
(2,195,650)
(2,271,620)
289,760
(2,677,874)
482,224
(6,400)
1,736,600
1,162,200
(6,400)
1,660,840
957,540
(6,400)
1,660,840
957,540
0
75,760
204,660
(124,519)
1,540,358
1,825,462
118,119
120,482
(867,922)
2,892,400
2,611,980
2,611,980
280,420
3,241,300
(629,320)
910,540
416,330
340,360
570,180
563,426
(147,096)
IAS 19
Capital Charges
Garages - transfer of software maintenance to Corporate Property
Localised Council Tax support - transfer of payment to contractors to IT
Localised Council Tax support - transfer of payment to contractors to Systems and Control
Responsive and Planned maintenance
Bank Charges - transfer from Systems and Control
To fund the purchase of IT hardware
Exit costs - budget transferred to S & D Directorate
(5,060)
8,000
15,000
8,990
(26,230)
(790)
12,500
62,480
Discretionary Rate Relief payments
Net utility savings
Adjustment to reflect transfer of Community Services to Housing Trust of 1.7.2014
Reinstatement of Salisbury Square budget
Increase in pension costs - Weltech
154,000
8,790
(135,760)
(8,780)
(3,240)
Estates Management - rental income increase
Salary savings - Weltech
Public Conveniences - NNDR reduction
Council Tax Flood Relief Grant - expenditure
Public liability claim
69,690
23,680
360
70
(2,230)
(1,000)
Steria indexation saving
Council Tax Costs
Housing Benefit Administration
Estates Management - rental income increase
General Fund Garages - rental income increase
Localised Council Tax support
Microsoft licences
Bank charges
NNDR Collection
Capital adjustment
100,410
78,320
48,350
45,360
29,290
7,640
270
(257,360)
(17,320)
(1,640)
75,760
204,660
General Fund Garages - rental income increase
Estates Management - net rental income increase
38,980
36,990
Council Tax/NNDR - Recovered benefit payments
Estates - increased rental income
GF Garages - increased rental income
Weltech - Increased rental income
Cleaning and general maintenance
Estates - NNDR and Council tax savings
Corporate Property - Net savings on supplies & services
Insurance cost saving
Utility savings
Reduced grant expenditure
228,573
58,865
54,076
44,968
38,573
22,256
18,804
15,027
7,564
6,204
2,152
Employee net costs (vacancy factor plus overspend)
Finance - Net savings on supplies & services
(10,651)
(4,187)
Capital - Fiddlebridge £815k, Hatfield Town Centre £737k & Jim McDonald Centre £330k revaluation losses
570,180
- 72 -
118,119
120,482
(867,922)
(147,096)
Annex A2
Appendix B(7)
Head of Resources
Support Services
Original
Budget
2014/15
£
Current
Budget
2014/15
£
Outturn
Original
2014/15
£
£
Actual
2014/15
£
Variance to
Current
£
Controllable Costs
Employees
Premises Related
Transport Related
Income
1,539,740
1,496,980
1,496,980
1,144,370
1,090,910
1,090,910
16,220
13,990
13,990
861,470
902,140
902,140
761,400
741,660
741,660
(1,522,540) (1,533,190) (1,533,190)
42,760
1,515,061
53,460
1,057,792
2,230
10,680
(40,670)
811,468
19,740
740,639
10,650 (1,518,310)
(18,081)
33,118
3,310
90,672
1,021
(14,880)
2,800,660
2,712,490
2,712,490
88,170
2,617,330
95,160
(32,540)
884,750
325,800
(32,540)
864,880
283,580
(32,540)
864,880
283,580
0
19,870
42,220
(74,049)
828,045
283,594
41,509
36,835
(14)
1,178,010
1,115,920
1,115,920
62,090
1,037,591
78,329
3,978,670
3,828,410
3,828,410
150,260
3,654,922
173,488
IAS 19
Capital Charges
Corporate Property - transfer of software maintenance from Garages
IT - transfer of payment to contractors from Localised Council Tax support
Systems and Control - transfer of payment to contractors from Localised Council Tax support
Systems and Control - transfer to Bank Charges
To fund the purchase of IT hardware
5,060
(8,000)
(15,000)
(7,040)
9,990
790
3,000
Net utility savings
15,300
Campus East & Bridge Road East Offices - NNDR reduction
11,640
5,080
Finance - Salary savings
Various net savings
Capital adjustment
65,320
2,230
(1,000)
42,220
20,670
Reduced costs associated with office accommodation moves - Contribution to earmarked reserves
Property - Net under spend on supplies & services
IT/Telephone network - Net savings on supplies & services
Reduction in insurance provision
Utility savings
Financial Management - Net savings on supplies & services
76,594
9,941
9,199
6,935
2,609
2,548
2,108
(14,773)
Capital adjustment
41,509
36,835
(14)
150,260
- 73 -
173,488
Annex A2
Appendix B(8)
Head of Environment
DIRECT SERVICES
Original
Budget
2014/15
£
Current
Budget
2014/15
£
Outturn
Original
2014/15
£
£
Actual
2014/15
£
Variance to
Current
£
Controllable Costs
Employees
Premises Related
Transport Related
Income
394,910
349,010
349,010
371,980
371,160
371,160
13,500
12,190
12,190
267,100
363,200
370,150
6,894,540 6,700,460 6,718,040
(3,679,380) (4,075,820) (4,175,350)
45,900
350,595
820
387,528
1,310
9,633
(103,050)
355,564
176,500
6,664,431
495,970 (4,236,339)
(1,585)
(16,368)
2,557
7,636
36,029
160,519
4,262,650
3,720,200
3,645,200
617,450
3,531,412
188,788
(7,860)
1,173,880
833,050
(7,860)
1,157,410
728,360
(7,860)
1,157,410
728,360
0
16,470
104,690
(14,702)
1,159,333
698,477
6,842
(1,923)
29,883
1,999,070
1,877,910
1,877,910
121,160
1,843,109
34,801
6,261,720
5,598,110
5,523,110
738,610
5,374,521
223,589
IAS 19
Capital Charges
Transport General - transfer of software maintenance from Contract Monitoring
Permit Schemes - transfer of Computer Consumables from Transportation Engineers
Various - pension adjustments
Cemeteries - transfer of training from Contract Monitoring
(3,500)
(2,150)
5,360
6,950
(2,000)
Osborn Way Car Park
Serco indexation saving excluding amount vired
Recycling - falling prices/tonnage
Cemetery Services project budget
Net utility savings
301,010
30,000
181,310
(47,320)
(33,000)
(40)
Parking - Increased income
Street Wardens - vacant posts
48,500
28,500
2,070
(42,500)
Parking income
Increased cemetery income
Street Wardens - shift allowance
Reduced dog control expenditure
Capital adjustment
43,760
18,270
14,040
9,050
440
(16,300)
104,690
16,470
Parking income
Increase in AFM income
40,510
34,490
Car parks - Income and season tickets
Net savings on payment to contractors
Domestic Refuse - additional subsidy from HCC
Cemeteries - additional income
General maintenance
Employee net costs ( vacancy factor less under spend)
132,392
64,494
41,952
13,047
10,579
7,636
3,053
972
Recycling - reduced income
Car parks - payments to contractors
Civil Parking Enforcement - increased costs
(40,686)
(3,011)
(41,641)
Capital - Campus East Car Park revaluation
29,883
6,842
(1,923)
738,610
- 74 -
223,589
Annex A2
Appendix B(9)
Head of Environment
Support Services
Original
Budget
2014/15
£
Current
Budget
2014/15
£
Outturn
Original
2014/15
£
£
Actual
2014/15
£
Variance to
Current
£
Controllable Costs
Employees
Premises Related
Transport Related
Income
328,400
1,720
15,850
26,580
(35,930)
329,560
1,720
15,440
17,130
(35,930)
329,560
1,720
15,440
17,130
(35,930)
(1,160)
0
410
9,450
0
325,794
1,583
13,489
12,768
(35,790)
3,766
137
1,951
4,362
(140)
336,620
327,920
327,920
8,700
317,844
10,076
(6,530)
213,280
(6,530)
209,200
(6,530)
209,200
0
4,080
(15,271)
194,683
8,741
14,517
206,750
202,670
202,670
4,080
179,412
23,258
543,370
530,590
530,590
12,780
497,256
33,334
IAS 19
Contract Monitoring - transfer of software maintenance to Transport General
Transportation Engineers - transfer of Computer Consumables to Permit Schemes
Various - pension adjustments
Contract Monitoring - transfer of training to Cemeteries
3,500
2,150
(5,360)
2,000
(180)
Software savings
Transportation Engineers - vacant posts
3,980
2,200
410
4,080
Employee net costs ( vacancy factor less under spend)
Transportation - Net savings on supplies & services
Contract Monitoring - Net savings on supplies & services
5,716
2,264
2,095
None
14,517
8,741
12,780
- 75 -
33,334
Annex A2
Appendix B(10)
Director (Strategy & Development) - 2014-15 Period 12 variances
Strategy & Development Directorate
Support Services
Original
Budget
2014/15
£
Budget
Outturn
Original
2014/15
2014/15
£
£
£
Actual
2014/15
£
Variance to
Current
£
Controllable Costs
Employees
Transport Related
420,620
3,180
13,460
440,300
3,030
11,500
440,300
3,030
11,500
(19,680)
150
1,960
464,600
1,873
6,106
(24,300)
1,157
5,394
437,260
454,830
454,830
(17,570)
472,579
(17,749)
(9,820)
61,330
(9,820)
59,760
(9,820)
59,760
0
1,570
(21,287)
56,510
11,467
3,250
51,510
49,940
49,940
1,570
35,223
14,717
488,770
504,770
504,770
(16,000)
507,802
(3,032)
IAS 19
Directorate - transfer of salaries to Housing Strategy and Campus West
S & D Directorate - budget transferred from early retirement costs (Resources)
19,000
(62,480)
(240)
Directorate - Salary savings
26,000
150
1,570
5,394
(23,143)
11,467
3,250
(16,000)
- 76 -
(3,032)
Annex A2
Appendix B(11)
Head of Housing & Community
DIRECT SERVICES
Original
Budget
2014/15
£
Current
Budget
2014/15
£
Outturn
Original
2014/15
£
£
Actual
832,780
21,600
11,420
396,920
2,100
(304,860)
915,650
17,020
26,130
490,840
2,100
(385,410)
914,780
17,020
26,370
462,360
2,100
(356,300)
(82,000)
4,580
(14,950)
(65,440)
0
51,440
964,727
13,903
25,711
442,627
(4,579)
(410,101)
(49,077)
3,117
419
48,213
6,679
24,691
959,960
1,066,330
1,066,330
(106,370)
1,032,289
34,041
(18,070)
1,213,370
394,170
(18,070)
1,155,620
525,930
(18,070)
1,155,620
525,930
0
57,750
(131,760)
(43,036)
1,116,196
209,360
24,966
39,424
316,570
1,589,470
1,663,480
1,663,480
(74,010)
1,282,519
380,961
2,549,430
2,729,810
2,729,810
(180,380)
2,314,808
415,002
2014/15
£
Variance to
Current
£
Controllable Costs
Employees
Premises Related
Transport Related
Income
IAS 19
Capital Charges
Town Centre Management - transfer to fund apprentice in Sports & Youth Partnership
Town Centre Management - transfer to fund Economic Development
Housing Strategy - transfer of salaries from Directorate
1,150
(1,560)
(40,000)
(270)
(9,000)
(38,610)
(18,370)
Capital adjustment
290
57,750
(131,760)
CCTV - contractual payments and maintenance
Housing Strategy - Net savings on supplies & services
Town Centre Management - donations and grants
Housing Advice - Consultancy fees
Local Strategic Partnership - Net savings on supplies & services
Other - Net savings on supplies & services
NNDR savings
35,849
18,748
14,605
7,189
6,140
3,968
995
Redundancy costs
Performance Reward Grants - funded from earmarked reserve
Community Initiative final adjustment
(30,907)
(13,182)
(8,031)
(1,332)
Capital - Improvement Grants (REFCUS non grants)
316,570
39,424
24,966
(180,380)
- 77 -
415,002
Annex A2
Appendix B(12)
Head of Planning
DIRECT SERVICES
Original
Budget
2014/15
£
Current
Budget
2014/15
£
Outturn
Original
2014/15
£
£
Actual
2014/15
£
Variance to
Current
£
Controllable Costs
Employees
Premises Related
Transport Related
Income
1,873,850 1,846,780 1,846,780
80,680
82,980
82,980
34,660
33,720
33,720
390,440
408,360
408,360
359,380
436,960
436,960
(1,071,860) (1,196,140) (1,196,140)
27,070
1,881,755
(2,300)
80,848
940
30,055
(17,920)
427,291
(77,580)
559,429
124,280 (1,503,181)
(34,975)
2,132
3,665
(18,931)
(122,469)
307,041
1,667,150
1,612,660
1,612,660
54,490
1,476,198
136,462
(41,000)
681,960
48,770
(41,000)
657,160
75,800
(41,000)
657,160
75,800
0
24,800
(27,030)
(89,846)
630,485
112,504
48,846
26,675
(36,704)
689,730
691,960
691,960
(2,230)
653,144
38,816
2,356,880
2,304,620
2,304,620
52,260
2,129,342
175,278
IAS 19
Capital Charges
Development Management - transfer to fund Economic Development
40,000
(360)
Net utility savings
(950)
(800)
Waste Plant, New Barnfield – Appeal costs
(23,300)
(500)
(270)
Development Management - reduction in fee income
Increased rental income
Building Control - reduction in fee income
Capital adjustment
74,500
1,210
260
(35,000)
(300)
24,800
(27,030)
Tree Maintenance - Payment to contractors & Consultancy fees
Planning Policy - Local Plan
Building Control - fee income
Tree Maintenance - Insurance Provision refund
Development Management - Net savings on supplies & services
Development Management - increased planning fees
Landscaping & Ecology - fee income
57,658
36,568
33,257
24,150
22,427
4,450
3,867
780
Growth Fund Determination Grant - funded from earmarked reserve
Planning - funded from earmarked reserve
(14,016)
(31,311)
(1,369)
Capital charges adjustment
48,846
26,675
(36,704)
52,260
- 78 -
175,278
Annex A2
Appendix (B13)
Head of Policy and Culture
DIRECT SERVICES
Original
Budget
2014/15
£
Current
Budget
2014/15
£
Outturn
Original
2014/15
£
£
Actual
2014/15
£
Variance to
Current
£
Controllable Costs
Employees
Premises Related
Transport Related
Income
1,221,910 1,227,980 1,227,980
850,090
813,720
813,720
5,160
4,900
4,900
1,741,020 1,558,610 1,615,430
41,090
48,190
48,190
(1,838,370) (1,671,400) (1,728,220)
(6,070) 1,169,807
36,370
743,945
260
4,233
125,590
1,978,255
(7,100)
128,812
(110,150) (2,066,190)
58,173
69,775
667
(419,645)
(80,622)
394,790
2,020,900
1,982,000
1,982,000
38,900
1,958,862
23,138
(22,150)
770,620
1,138,400
(22,150)
737,500
855,030
(22,150)
737,500
855,030
0
33,120
283,370
(38,511)
665,014
481,166
16,361
72,486
373,864
1,886,870
1,570,380
1,570,380
316,490
1,107,668
462,712
3,907,770
3,552,380
3,552,380
355,390
3,066,529
485,851
IAS 19
Capital Charges
Sports & Youth Partnership - transfer from Town Centre Management to fund apprentice
Campus West - transfer of salaries from Directorate
(1,150)
9,270
(10,000)
Net utility savings
26,920
(150)
Women's Cycle Tour
Mill Green Museum - reduction in income
Capital adjustment
18,000
260
(4,250)
33,120
283,370
Campus west - additional income
Campus West - NNDR & utility savings
Finesse - increased payment, offset by utility savings
Policy and Culture - Contribution to earmarked reserves
Campus west - supplies & services
Sports & Youth Partnership - supplies & services
Sports & Youth Partnership - additional income
Museums - supplies & services
Museums - Employee net costs (vacancy factor less under spend)
Ward Improvement Schemes
Museums - general maintenance savings
62,290
31,073
19,261
16,174
14,478
8,393
7,260
6,681
2,721
2,435
1,065
480
Campus West - Catering expenditure
Campus west - film hire
Campus west - Employee net costs (vacancy factor less under spend)
Sports & Youth partnerships - Employee net costs (vacancy factor plus over spend)
(69,105)
(59,353)
(20,237)
(478)
Capital - Campus West revaluation loss
373,864
72,486
16,361
355,390
- 79 -
485,851
Annex A2
Appendix B(14)
Support Services
Original
Budget
2014/15
£
Current
Budget
2014/15
£
Outturn
Original
2014/15
£
£
Actual
419,350
890
1,050
146,760
582,280
(109,390)
420,350
390
980
126,280
595,750
(109,390)
420,350
390
980
126,280
595,750
(109,390)
(1,000)
500
70
20,480
(13,470)
0
414,827
0
436
108,949
572,729
(110,508)
5,523
390
544
17,331
23,021
1,118
1,040,940
1,034,360
1,034,360
6,580
986,433
47,927
(9,970)
216,070
28,250
(9,970)
203,270
17,620
(9,970)
203,270
17,620
0
12,800
10,630
(23,308)
212,508
17,619
13,338
(9,238)
1
234,350
210,920
210,920
23,430
206,819
4,101
1,275,290
1,245,280
1,245,280
30,010
1,193,252
52,028
2014/15
£
Variance to
Current
£
Controllable Costs
Employees
Premises Related
Transport Related
Income
IAS 19
Capital Charges
None
(490)
Communications - vacant posts
Capital adjustment
7,000
70
12,800
10,630
Customer Services - payments to contractors
Communications - net saving on supplies and services
Performance & Strategy Unit - net saving on supplies and services
Performance Improvement Projects
22,718
14,668
6,067
4,474
None
Capital adjustment
13,338
1
(9,238)
30,010
- 80 -
52,028
Annex A2
Appendix B(15)
Chief Executive - 2014-15 Period 12 variances
Chief Executive's Unit
DIRECT SERVICES
Controllable Costs
Original
Budget
2014/15
£
Budget
Outturn
Original
2014/15
2014/15
£
£
£
Actual
2014/15
£
Variance to
Current
£
25,500
25,500
25,500
0
21,605
3,895
25,500
25,500
25,500
0
21,605
3,895
620
580
580
40
546
34
620
580
580
40
546
34
26,120
26,080
26,080
40
22,151
3,929
None
40
Corporate subscriptions
3,895
34
40
3,929
Chief Executive's Unit
Support Services
Controllable Costs
Employees
Transport Related
Income
IAS 19
Original
Budget
2014/15
£
Budget
Outturn
Original
2014/15
2014/15
£
£
£
Actual
2014/15
£
Variance to
Current
£
211,990
1,370
20,370
(11,920)
211,990
1,370
20,470
(11,920)
211,990
1,370
20,470
(11,920)
0
0
(100)
0
215,383
840
16,597
(11,923)
(3,393)
530
3,873
3
221,810
221,910
221,910
(100)
220,897
1,013
(4,910)
31,930
(4,910)
30,120
(4,910)
30,120
0
1,810
(11,793)
27,929
6,883
2,191
27,020
25,210
25,210
1,810
16,136
9,074
248,830
247,120
247,120
1,710
237,032
10,088
None
(100)
1,810
3,876
(2,863)
6,883
2,191
1,710
- 81 -
10,088
Annex A2
Appendix C
GROWTH SAVINGS SUMMARY 2014-15
2014/15
Summary of Growth and Savings
Position At
General Fund
£
Ongoing items
Total Growth
Total Savings
Total Ongoing items
One-offs
Total Growth - one-offs
Total
Growth allocated to priorities (as per Budget Book pg146)
Priority 1
Our Community
Priority 2
Our Environment
Priority 3
Our Places
Priority 4
Our Council
31 Jan 15
Priority 1
Our Community
Priority 2
Our Environment
Priority 3
Our Places
Priority 4
Our Council
549,830
(930,830)
640,360
(1,071,050)
746,841
(1,217,875)
(460,400)
(381,000)
(430,690)
(471,033)
348,990
131,510
145,550
264,581
(111,410)
(249,490)
(285,140)
(206,452)
General Fund
£
31 Jan 15
Priority 1
Our Community
Priority 2
Our Environment
Priority 3
Our Places
Priority 4
Our Council
- 82 -
28 Feb 15
31 Mar 15
494,380
334,090
412,230
488,846
95,500
32,770
36,020
47,357
129,200
71,630
79,400
81,678
190,860
111,340
112,710
128,961
909,940
549,830
640,360
746,841
31 Jan 15
28 Feb 15
31 Mar 15
(434,580)
(289,720)
(362,150)
(434,580)
(83,000)
(69,220)
(76,750)
(83,000)
(19,100)
(15,920)
(17,510)
(19,100)
(833,660)
(555,970)
(614,640)
(681,195)
(1,370,340)
(930,830)
(1,071,050)
(1,217,875)
28 Feb 15
31 Mar 15
General Fund
£
One-off Growth allocated to priorities
31 Mar 15
909,940
(1,370,340)
General Fund
£
Savings/Reductions allocated to priorities
28 Feb 15
31 Jan 15
84,000
42,730
49,160
63,735
0
0
0
0
84,000
36,080
39,420
76,449
180,990
52,700
56,970
124,398
348,990
131,510
145,550
264,581
Annex A2
Growth and Savings 2014-15 Growth & Savings S&D
Appendix C (1)
Strategy & Development - Ongoing GROWTH items
Description
Corporate
Priority
SD_PC_1415_G1 Campus West Development
1
SD_PC_1415_G2 Panacea Software
4
SD_PC_1415_G3 Website development
4
SD_PC_1415_G4 Net call
4
SD_PC_1415_G5 Museum service
Head of Policy & Culture
1
SD_HC_1415_G1 HMO mandatory licensing scheme
3
SD_HC_1415_G2 Town Hub premises 56 Town Centre
3
SD_PLA_1415 _G1 Community Infrastructure Levy software
Head of Planning
3
TOTAL Ongoing GROWTH
2014/15
£
447,380
8,000
5,000
6,560
12,000
478,940
Position At
28 Feb 15
31 Jan 15
Code
Comments
31 Mar 15
298,250
372,820
0
0
447,380 various
0 50002/7603
CWE was overspent by net £41k
4,170
4,580
5,000 46097/7601
6,560
6,560
6,560 42004/7600
6,670
7,330
315,650
391,290
20,340
23,630
Not be spent, linked to saving SD_PC_1415_E4
6,466 10001 & 46097 cc 6410
Declared £4k saving in period 9
465,406
20,700
6,000
26,700
4,620
4,740
24,960
28,370
7,500
7,500
3,000
3,000
3,000
3,000
3,000
513,140
343,610
422,660
494,684
20,700 82002/6025
5,578 26005&46097 cc6017
26,278
3,000 42004/6013
Strategy & Development - One-off GROWTH items
Description
SD_PC_1415_OG1 Ward Improvement Scheme (aka Community
Chest)
Corporate
Priority
1
SD_PC_1415_OG2 Women's cycle tour 2014
1
SD_HC_1415_OG1 Private Sector stock condition survey
3
SD_PLA_1415_OG1 Local Development Framework
3
SD_PLA_1415_OG2 Neighbourhood Plan (Northaw and Cuffley)
Head of Planning
3
TOTAL One-Off GROWTH
2014/15
£
Position At
28 Feb 15
31 Jan 15
Code
Comments
31 Mar 15
34,000
50,000
84,000
40,000
40,000
0
0
0
0
30,000
10,000
40,000
25,000
27,500
30,000 46100/6012
8,330
33,330
9,170
36,670
10,000 46000/50002 cc6012
40,000
164,000
76,060
85,830
12,690
19,120
30,040
30,040
42,730
49,160
33,698 46097/6610
Declared £18k saving in period 9
30,037 46097/6422
63,735
32,501 46080/6025
32,501
136,235
Strategy & Development - SAVINGS & Efficiencies
Description
SD_PLA_1415_E1 Increased income from planning and preapplication advice fees
SD_PLA_1415_E2 Reduction in use of Countryside Management
Service
SD_PLA_1415_E3 Increased income from s106 administration and
monitoring
Corporate
Priority
2014/15
£
Position At
28 Feb 15
31 Jan 15
Code
4
(25,000)
(20,830)
(22,920)
4
(7,000)
(5,830)
(6,420)
4
(3,500)
(35,500)
(2,920)
(3,210)
(29,580)
(32,550)
(35,500)
(434,580) various
Head of Planning
SD_PC_1415_E1 Campus West Development
SD_PC_1415_E2 Finesse efficiency savings over and above annual
efficiency requirement in contract
1
(434,580)
(289,720)
(362,150)
4
(45,830)
4
(13,330)
(14,670)
SD_PC_1415_E4 Panacea Software (staff saving)
4
SD_PC_1415_E6 Mill Green Museum
4
(50,000)
(16,000)
(8,000)
(15,000)
(523,580)
(41,670)
SD_PC_1415_E3 Finesse Efficiency Savings
(25,000) cc6013, various ac
Target exceeded
(7,000) 45003/6082
(3,500) 82004/6010
Target exceeded
Target exceeded
(50,000) 46068/6416
(16,000) 46068/6416
0 10001/7603
0
0
(8,330)
(9,170)
(353,050)
(431,820)
(15,920)
(17,510)
(2,080)
(2,290)
(2,500) 46057/6608
(12,500)
(13,750)
(15,000) 11000/6025
(3,000) 46080/6204
Not be saved, linked to growth SD_PC_1415_G2
(14,905) 82010/82015 cc6410
(515,485)
SD_HC_1415_E1 Private Sector Housing Standards work
3
SD_HC_1415_E2 CCTV 4
SD_HC_1415_E3 Disabled Facilities Grants
4
SD_HC_1415_E4 Choice Based Letting (licences)
4
(19,100)
(2,500)
(15,000)
(3,000)
0
0
SD_HC_1415_E5 CCTV premises costs (repairs)
4
(5,000)
(4,170)
(4,580)
SD_HC_1415_E6 Community Project initiatives
4
(470,430)
(515,030)
(253,600)
(289,830)
(288,270)
(327,960)
(370,660)
(1,074,110)
(670,900)
(792,330)
(921,645)
TOTAL EFFICIENCIES
Comments
31 Mar 15
(19,100) 11000/6025
(5,000) 24035/6608
Due to project not starting until Q2
(326,060) various
- 83 -
Annex A2
Growth and Savings 2014-15 Growth & Savings F&O
Finance & Operations Department - Ongoing GROWTH items
Description
Corporate
Priority
2014/15
£
Position At
28 Feb 15
31 Jan 15
Appendix C (1)
Code
3,500
3,000
49,000
280
280
0
0
0 46087/6049
0
0
7,088 82008/6480
2
40,000
95,500
32,490
32,770
35,740
36,020
38,990 82002/6050
47,357
FO_RES_1415_G1 Salisbury Square Redevelopment
4
0
0 82402/6772
3
6,170
6,780
7,400 80004/6740
FO_RES_1415_G3 Costs associated with office accommodation moves
FO_RES_1415_G6 Loss in garages income due to phase 1 of
Affordable Housing Garage Infill Scheme
4
22,000
50,000
50,000
0
FO_RES_1415_G2 Housing Benefit administration grant reduction
1,310
2,270
42,286 46097/7720
Head of Resources
45,000
167,000
37,500
44,980
41,250
50,300
45,000 82404/6759
94,686
262,500
77,750
86,320
FO_ENV_1415_G1 IT improvements for Environment Services
2
FO_ENV_1415_G2 TRO IT System
2
FO_ENV_1415_G3 AFM payment reductions (Herts Waste Partnership)
FO_ENV_1415_G4 Loss in parking income relating to Osborn Way car
park
2
Head of Environment
Finance & Operations- One-off GROWTH items
Description
3
Corporate
Priority
2014/15
£
Position At
28 Feb 15
31 Jan 15
1,279 42004/7401
2,750
2,750
3,948 24035/6060
3,948
FO_RES_1415_OG1 Consultancy fees - valuation work for accounts
and systems development Finance & Operations
4
10,000
10,000 46080/7701
4
10,000
5,000
15,000
10,000
FO_RES_1415_OG2 Upgrade Server Operating System Finance & Oper
4,170
4,580
5,000 42022/7711
14,170
14,580
0
0
4
GOV_GOV_1415_OG1 HR/Payroll records separation
4
Corporate
This budget was reinstated pending an options appraisal report
Only £7,400 of the £50k growth is required
Saving transfered to earmarked reserve
Code
2,750
2,750
CORP_OG1 Early Retirement Costs
See paragraph 8.4 in the detailed report
Osborn Way was transferred on 17th April resulting in a slight reduction in
the required growth.
Comments
31 Mar 15
4,000
4,000
Head of Resources
Not spent but will be required in future years
142,043
3
FO_ENV_1415_OG1 Welwyn car park (ancient wall repair)
Head of Environment
Comments
31 Mar 15
Valuation work is complete
15,000
100,000
19,750
119,750
0
0
0
0
100,000
138,750
16,920
17,330
118,948
100,000 14014/6775
0 10001/7302
- 84 -
Declared as not required in period 9
Annex A2
Growth and Savings 2014-15 Growth & Savings F&O
Finance & Operations - SAVINGS & Efficiencies
Description
Corporate
Priority
CORP_1415_E1 Essential Car User savings
4
CORP_1415_E2 Reduction in Subsidence claims
2
Corporate/ Chief Exec
FO_ENV_1415_E1 Removal of card from green waste
2
FO_ENV_1415_E2 PCN fines for non compliance with on-street parking
2
FO_ENV_1415_E3 Car Parks - increased income
2
FO_ENV_1415_E4 Hatfield Hyde - Cemetery income
FO_ENV_1415_E5 HCC Agency increased grounds maintenance
payment
2
4
FO_ENV_1415_E6 Serco reduced Indexation costs
4
FO_ENV_1415_E7 CP Plus Contract Savings
4
Head of Environment
2014/15
£
(43,000)
(8,000)
(51,000)
31 Jan 15
Position At
28 Feb 15
Appendix C (1)
Code
Comments
31 Mar 15
(35,830)
(39,420)
(8,000)
(8,000)
(43,000) ac30003
(43,830)
(47,420)
(50,000)
(10,000)
(10,000)
(5,000)
(41,670)
(45,830)
(8,330)
(9,170)
(8,330)
(9,170)
(2,890)
(4,580)
(5,000) 82063/6486
(1,000)
(35,000)
(14,000)
(125,000)
(830)
(920)
(1,000) 81130/6420
(29,170)
(32,080)
(35,000) various
(11,670)
(12,830)
(14,000) ac 50002 various cost ctrs
(102,890)
(114,580)
(8,000) 46002/6083
Target exceeded
Provision finalised as part of year end procedures
(51,000)
(50,000) 82612/6481
(10,000) 82003/6070
(10,000) 82002/6050 & 6052
Target exceeded
Target exceeded
Built into contract price
(125,000)
FO_RES_1415_E2 Estates Income
FO_RES_1415_E3 Increase rental income from Campus East Lower
Car park garages
4
(73,080)
(73,080)
(73,080)
(73,080) various
Target exceeded
4
(16,670)
(18,330)
(20,000) 82404/6759
Target exceeded
FO_RES_1415_E5 Photocopying Print Management Software
4
(2,920)
(3,210)
(3,500) 42004/7711
FO_RES_1415_E6 Hosted Servers for South Bucks DC
4
(5,000)
(5,000)
(5,000) 82004/7711
FO_RES_1415_E7 Weltech - Unit 31 conversion
Head of Resources
4
(20,000)
(3,500)
(5,000)
(3,000)
(104,580)
(2,500)
(2,750)
(100,170)
(102,370)
(104,580)
(280,580)
(246,890)
(264,370)
(280,580)
TOTAL EFFICIENCIES
(3,000) 82402/6768
- 85 -
Target exceeded
Annex A2
Growth and Savings 2014-15 Growth & Savings GOV
Governance Department - Ongoing GROWTH items
Description
Corporate
Priority
GOV_GOV_1415_G1 Local Borough Council Elections
4
GOV_GOV_1415_G2 Room Hire
Head of Law & Administration
4
GOV_PHP_1415_G1 Public Health post
1
Governance Department - One-off GROWTH items
Description
GOV_GOV_1415_OG2 Individual Electoral Registration
Corporate
Promise
4
Governance Department - SAVINGS & Efficiencies
Description
Corporate
Priority
GOV_GOV_1415_E1 Internal Audit reduction
4
GOV_GOV_1415_E2 Mayoral Chauffeur Costs
4
GOV_PHP_1415_E1 Savings on pest control contract call
handling
TOTAL EFFICIENCIES
4
2014/15
£
31 Jan 15
Position At
28 Feb 15
Appendix C (1)
Code
84,300
15,000
99,300
35,000
35,000
29,170
32,080
35,000 10001/5/6 cc6030
29,170
32,080
35,000
134,300
128,470
131,380
110,115
2013/14
£
84,300
84,300
60,115 various cc6300
See paragraph 8.4
15,000
15,000
15,000 10001/26003 7306
Overspent by £7k
99,300
99,300
75,115
31 Jan 15
Position At
28 Feb 15
46,240
46,240
38,530
38,530
42,390
42,390
46,240
38,530
42,390
2014/15
£
Comments
31 Mar 15
31 Jan 15
Position At
28 Feb 15
Code
Comments
31 Mar 15
9,398 46097/6301
9,398
Difference put into earmarked reserve
9,398
Code
Comments
31 Mar 15
(10,000)
(2,650)
(12,650)
(3,000)
(3,000)
(2,500)
(2,750)
(3,000) 50002/6494
(2,500)
(2,750)
(3,000)
(15,650)
(13,040)
(14,350)
(15,650)
(8,330)
(9,170)
(10,000) 50006/7313
(2,210)
(2,430)
(2,650) 31003/6310
(10,540)
(11,600)
Savings in contingency
(12,650)
- 86 -
Savings in contingency
Annex A2
Appendix D
BUDGET RISK and ACTIVITY MONITORING STATEMENT - as at 31st March 2015 for CORPORATE BUDGETS
Full Year
Forecasted
Outturn
2014/15
£
Year to date
Actual
Variance to year to
as % of date current budget
£
Current Brackets = adverse
budget No brackets = favourable
2014/15
£
%
Risk
Consideration
Head
of
Service
Investment interest
This budget is affected
by variations in interest
rates and capital
spending and receipts
Tim Neill
232,590
232,590
232,590
362,331
155.78%
129,741
55.78%
Outside Printing
Concern expressed on
unit costs, fifth year
of new contract
arrangements
Paul
Underwood
162,580
162,580
162,580
133,301
81.99%
29,279
18.01%
IT Consumables
Costs quickly spiral &
can lead to budget
pressures.
All
30,610
30,610
30,610
12,307
40.21%
18,303
59.79%
Car Allowances
Demand Led
All
121,170
121,170
121,170
107,965
89.10%
13,205
10.90%
Salaries (General Fund) Members agree
(excludes wages and
staffing structure,
other employee costs)
National Pay awards
agreed after budget
set. No control over
costs like National
Insurance Contributions
All
9,827,570
9,827,570
9,827,570
9,714,997
98.85%
112,573
1.15%
Utilities - Electricity
Subjected to market
influences although
existing contract was
renewed October 2012
through LASER group
All
358,990
362,760
362,760
350,431
97.62%
12,329
3.40%
Reduction in unit price
Utilities - Gas
Subjected to market
influences, new
contract renegotiated
from October 2012.
through LASER group
All
263,570
263,570
263,570
208,245
79.01%
55,325
20.99%
Reduction in unit price
Item
Current
Budget
2014/15
£
Year
to date
Current
Budget
£
- 87 -
Action / comments
See note 8.11
To be used to fund photocopying overspend
Annex A2
Appendix D
BUDGET RISK and ACTIVITY MONITORING STATEMENT - as at 31st March 2015 for FINANCE & OPERATIONS
Full Year
Head
of
Service
IT - Hardware &
Constant update of
Software purchases existing packages and
& maintenance
increasing costs of
maintenance.
Tim Neill
257,720
257,720
257,720
270,940
105.13%
(13,220)
Telephone Network New technology leading to
Charges
increased costs.
Usage control
Tim Neill
175,220
175,220
175,220
169,336
96.64%
5,884
Photocopier costs
Tim Neill
66,140
66,140
66,140
74,629
112.83%
(8,489)
Increased usage, additional
copiers.
Forecasted
Outturn
2014/15
£
Year to date
Actual
Variance to year to
budget
No brackets = favourable
2014/15
£
%
Risk
Consideration
Item
Current
Budget
2014/15
£
Year
to date
Current
Budget
£
£
- 88 -
Action / comments
(5.13%)
3.36%
(12.83%)
Funded from IT Consumables
Annex A2
Appendix D
Full Year
Item
Risk
Consideration
Head
of
Service
Current
Budget
2014/15
£
Forecasted
Outturn
2014/15
£
Year
to date
Current
Budget
£
Year to date
Actual
Variance to year to
£
2014/15
£
%
Action / comments
Recycling Credits &
Sales Income
Variable budget based upon
collection rates & commodity
selling prices. Impact of
ARRC on public.
Durk
Reyner
920,430
895,570
895,570
881,608
95.78%
(13,962)
(1.56%)
Recycling Contract
Payments excluding
Serco.
Variable budget based
on collection rates &
commodity selling prices
Durk
Reyner
190,970
176,620
176,620
179,313
93.90%
(2,693)
(1.52%)
Penalty Charge
Notices - Income
Demand Led - income
relation to contractors fees
Durk
Reyner
221,000
235,650
235,650
242,412 109.69%
6,762
Penalty Charge
Notices Contractors
Fees
Variable budget due to
demand & numbers of
PCN's issued, impact of new
contract, (Jan 2012)
Durk
Reyner
320,550
350,000
350,000
362,191 112.99%
(12,191)
Parking Fee
Income
Demand led, impact of ANPR
system & competition from
other providers.
Durk
Reyner
942,340
1,004,580
1,004,580
1,028,096 109.10%
23,516
2.34%
Forecast outturn change made in Period 11
Season Ticket
Income
Demand led
Durk
Reyner
277,520
280,020
280,020
295,565 106.50%
15,545
5.55%
Forecast outturn change made in Period 11
Cemeteries - Burial
Income
Demand led budget,
competition from local
crematorium
Durk
Reyner
158,020
158,020
158,020
178,985 113.27%
20,965
13.27%
Additional sales income
- 89 -
2.87%
(3.48%)
Annex A2
Appendix D
Full Year
Item
Risk
Consideration
Head
of
Service
Current
Budget
2014/15
£
Forecasted
Outturn
2014/15
£
Year to date
Actual
Variance to year to
£
2014/15
£
%
Year
to date
Current
Budget
£
Estates - Rental
Income
Estimates based upon
95% occupancy. Impact
on revenue budget if
economy goes into
recession.
Tim Neill
2,207,660
2,252,180
2,252,180
2,273,259 102.97%
21,079
0.94%
General Fund
Garages - Income
Demand led - budget
includes 5% void rate.
Tim Neill
2,115,930
2,154,910
2,154,910
2,165,073 102.32%
10,163
0.47%
Weltech - Income
Effect of economical
downturn - budget
includes 20% void rate.
Tim Neill
381,790
381,790
381,790
426,758 111.78%
44,968
11.78%
Planned Maintenance Delivery of the
Programme
programme as priorities
change.
Tim Neill
354,780
354,780
354,780
316,182
38,598
10.88%
- 90 -
89.12%
Action / comments
Occupancy in March 97.02% - target is 80%
Annex A2
Appendix D
BUDGET RISK and ACTIVITY MONITORING STATEMENT - as at 31st March 2015 for STRATEGY & DEVELOPMENT
Full Year
Item
Risk
Consideration
Head
of
Service
Current
Budget
2014/15
£
Forecasted
Outturn
2014/15
£
Year
to date
Current
Budget
£
Year to date
Actual
Variance to year to
£
2014/15
£
%
Planning Fees
Income
Demand Led
Colin
Haigh
505,410
505,410
505,410
506,434 100.20%
Building Control
Expenditure
Service is ring-fenced
current balance is a
deficit of £252k.
Colin
Haigh
358,870
358,870
358,870
345,487
Building Control
Income
Demand Led
Colin
Haigh
332,920
332,920
332,920
Planning Policy Project expenditure
Incinerator appeal - spiralling
legal costs
Colin
Haigh
63,300
63,300
63,300
37,558
Planning Policy
Local Development
Framework
Unknown costs of enquiry
consultation period extended
Scheme costs extended to
future years
Colin
Haigh
109,370
109,370
109,370
86,940
- 91 -
Action / comments
1,024
0.20%
96.27%
13,383
3.73%
366,177 109.99%
33,257
9.99%
Large increase in income during Q4
59.33%
25,742
40.67%
Saving likely to be needed in 2015/16
79.49%
22,430
20.51%
Saving likely to be needed in 2015/16
Annex A2
Appendix D
BUDGET RISK and ACTIVITY MONITORING STATEMENT - as at 31st March 2015 for STRATEGY & DEVELOPMENT
Full Year
Item
Risk
Consideration
Head
of
Service
Current
Budget
2014/15
£
Forecasted
Outturn
2014/15
£
Year
to date
Current
Budget
£
Year to date
Actual
Variance to year to
£
2014/15
£
%
Campus West Income
Demand led, affected by price
weather & programme of
events.
Paul
Underwood
1,301,620
1,301,620
1,301,620
1,363,221 104.73%
61,601
Campus West
Casual Wages
If staff are not multi-functional
Paul
very easy to overspend in peak Underwood
usage times.
136,090
136,090
136,090
319,815 235.00%
(183,725)
(135.00%)
Offset by salary savings
Campus West Artiste & Film Hire
Programme of events to fulfil
community expectations not
necessarily to maximise
income
Paul
Underwood
126,070
126,070
126,070
177,388 140.71%
(51,318)
(40.71%)
Partially offset by income
Campus West
advertising & printing
expenditure
To avoid excessive spending
in a recession period, should
reflect turnover.
Paul
Underwood
134,970
134,970
134,970
121,469
- 92 -
90.00%
13,501
4.73%
Action / comments
10.00%
All operations open
Annex A2
Appendix D
BUDGET RISK and ACTIVITY MONITORING STATEMENT - as at 31st March 2015 for GOVERNANCE
Full Year
Item
Risk
Consideration
Head
of
Service
Current
Budget
2014/15
£
Forecasted
Outturn
2014/15
£
Year
to date
Current
Budget
£
Year to date
Actual
Variance to year to
£
2014/15
£
%
Local Land Charges
Income
Demand led - Currently
housing market in
recession.
Margaret
Martinus
104,200
104,200
104,200
106,462 102.17%
Postal Charges
Prices governed by PO
new pricing policies on
size & weight impacted
on the authority
Margaret
Martinus
170,280
170,280
170,280
136,202
- 93 -
79.99%
2,262
2.17%
34,078
20.01%
Action / comments
Reduction in Pre-Paid Post
Annex A2
Appendix E
Arrears by department at 31st March 2015
Department
Community & Environmental Services
Environmental Health
Planning Department
Cemetery Services
Parking Services
Landscape Ecology & Allotments
Recycling & Contract Services
Housing & Community Services
Campus West Entertainment
Mill Green Museum
Accounting Services
Financial Management
Shops/Units/Leases
Insurance
Piper Alarm
Weltech Business Centre
General fund garages
1-30 Days Overdue
31-60 Days Overdue
61-90 Days Overdue
91-365 Days Overdue
365 Days Overdue Total Outstanding
941.38
1,356.48
13,510.45
1,615.00
300.00
104,926.00
6,792.43
34,612.16
4,116.60
2,149.85
12,397.24
119,801.94
383,201.41
0.00
13,831.52
-1,103.30
13,632.11
0.00
2,022.71
2,231.17
8,945.00
0.00
0.00
7,358.36
-315.00
0.00
771.00
95,796.88
0.00
6,889.78
0.00
-39.20
0.00
1,437.79
275.00
55.00
3,838.40
600.00
0.00
4.60
7,198.00
0.00
0.00
0.00
141.96
0.00
-3,707.80
0.00
0.00
91.24
1,658.73
525.00
-1,020.00
485.44
1,450.00
50.00
33.60
62.50
0.00
0.00
0.00
2,453.58
-4.50
44,442.52
3,427.55
0.00
0.00
12,062.33
0.00
375.20
0.00
0.00
0.00
0.00
0.00
523.87
0.00
0.00
10,331.15
0.00
13,763.86
2,370.36
0.00
0.00
21,357.04
1,741.38
2,789.39
20,065.46
12,610.00
350.00
104,964.20
21,411.29
34,821.03
4,116.60
2,920.85
121,120.81
119,797.44
444,589.77
5,797.91
13,792.32
-1,012.06
50,148.00
712,081.27
125,098.49
10,155.13
63,968.02
48,721.48
960,024.39
Environmental Health
375.20
Housing & Community Services
523.87
Number of debts & status
2 with legal
1 with legal
Accounting Services
Mortgage Rescue scheme
Car loans
Finesse
2,957.64
7,337.51
36.00
3 pay plans in place
2 pay plans in place
1 no payment plans
10,331.15
Shops/Leases/Units/garages
Shops/Units
Dilapidations
8,117.64
5,646.22
5 legal or pay plans
1 pay plan in place
13,763.86
Insurance
2,370.36
General fund garages
- 94 -
21,357.04
2 with legal
175 various
Annex A2
Welwyn Hatfield Borough Council
Appendix F
Outturn 2014/15
Housing Revenue Operating Account
Original
Budget
£
47,704,760
407,900
656,200
659,610
22,910
631,330
0
7,000
Description
Dwelling Rents
Non Dwelling Rents
Charges for Services and Facilities
Leaseholders Charges for Services
Contributions towards Expenditure
Supporting People Contribution
Non Specific Grants, Contributions & Other Capital
De Minimis Receipts
5,000 Non Fixed Asset Capital Receipts
50,094,710 Total Income
3,575,880
4,986,710
10,000,000
0
(35,174,000)
45,120
0
10,796,330
477,330
2,050,000
0
Supervision and Management
Special Services
Depreciation (Tfr to Major Repairs & Reserve)
Impairment
Revaluation Loss / (Gain)
Debt Management Costs
Sums directed by Secretary of State
Repairs and Maintenance
Rents, Rates, Taxes and Other Charges
(Gain) or Loss on Disposals
Capital grants and contributions receivable
865,300 Increase in Provision for Bad Debts
0 Negative Subsidy Pooled
0 Payment to DCLG
(2,377,330) Total Expenditure
475,120 HRA share of Corporate and Democratic Core
(51,996,920) Net Cost of Services
(5,000)
2,050,000
0
0
(6,640,690)
100,100
(9,950,000)
0
(2,650,000)
Non Fixed Asset Capital Receipts Reversal
Reversal of Gain or Loss on Disposal
Government Grants Deferred Amortisation
Capital grants and contributions receivable
Interest Payable and Similar Charges
Interest Receivable
Transfer to Reserves- Capital Adjustment Account
Pensions Interest Cost and Return on Pension Assets
Revenue Contribution to Capital
(774,800) Depreciation from MRA
0 Impairment
Current
Budget
£
Year to Date
Variance to
Original
£
Actual to Date
£
Variance to
Current
£
47,714,760
407,900
671,200
619,610
22,910
631,330
0
30,000
47,667,160
391,613
703,719
533,939
22,910
658,351
10,460
28,905
(37,600)
(16,287)
47,519
(125,671)
0
27,021
10,460
21,905
(47,600)
(16,287)
32,519
(85,671)
0
27,021
10,460
(1,095)
5,000
0
(5,000)
(5,000)
50,102,710
50,017,058
(77,652)
(85,652)
3,396,720
4,858,510
10,000,000
0
(22,000,000)
45,120
0
11,016,330
492,380
2,050,000
0
3,078,031
4,634,731
10,320,265
0
(21,037,308)
45,120
36,744
10,103,130
424,691
147,657
0
497,849
351,979
(320,265)
0
(14,136,692)
0
(36,744)
693,200
52,639
1,902,343
0
318,689
223,779
(320,265)
0
(962,692)
0
(36,744)
913,200
67,689
1,902,343
0
400,000
0
0
156,890
0
0
708,410
0
0
243,110
0
0
10,259,060
7,909,952
(10,287,282)
2,349,108
475,120
475,120
0
0
(39,368,530)
(41,631,986)
(10,364,934)
2,263,456
(5,000)
2,050,000
0
0
(6,640,690)
110,100
(9,950,000)
0
(4,705,000)
0
147,657
(10,460)
0
(6,640,692)
161,480
(9,950,000)
0
(2,841,654)
(5,000)
1,902,343
10,460
0
2
(61,380)
0
0
191,654
(5,000)
1,902,343
10,460
0
2
(51,380)
0
0
(1,863,346)
(774,800)
0
(454,535)
0
(320,265)
0
(320,265)
0
(35,174,000) Revaluation Loss
0 FRS17 Adjustment
(22,000,000)
0
(21,037,308)
0
(14,136,692)
0
(962,692)
0
(53,044,390)
(41,915,390)
(40,625,512)
(12,418,878)
(1,289,878)
(2,546,860)
1,006,475
2,053,944.68
3,553,335
11,268,612
11,268,612
3,331,984
0
(2,546,860)
1,006,475
2,053,945
3,553,335
8,721,752
12,275,087
5,385,929
3,553,335
(1,047,470) Surplus / (Deficit)
7,936,628 Opening HRA Operating Balance
(1,047,470) In-year Surplus / (Deficit)
6,889,158 Closing HRA Operating Balance
Variance to Current budget
Dwelling rents
Loss of rents as higher levels of sale of properties
Non dwelling rents
Garages voids higher
Reduction on Commercial Lettings, due to sale and reclassification of assets
Charges for services and facilities
Service charge income on hostels more due to higher occupancy
Leaseholders charges- billings for completed works in early 2015/16
Supporting People Grant 2 weeks grant payment for previous years.
Other net income variance
Supervision and management
Savings on Trust fee
Contribution to coucil's pension relating to employees TUPED to Trust
Legal fees lower than budget
Consultancy budget underspend
Insurance premium and subcriptions budget underpent
Other net variances
Special services
Underspend on electricity and gas budgets
Contribution to Queensway House common areas expenditure lower
Aids and adatations budget spend lower
Trust fee underspend
Other net variances
HRA contribution to DHP
Repairs and maintenance
Savings on non-Mears maintenance budgets
Council share of Mears responsive repairs efficiency savings lower than current budget
Contribution towards Brickwall cottages works has not happened yet
Savings on Trust fee (184k on maintenance budgets and remainder on support services)
Rents, rates, taxes and other charges
Insurance premium and excess lower than budgeted
Bad debts provision
Lower due to delay in welfare reforms and lower impact
Interest on HRA balances higher due to higher capital receipts
Revenue Contribution to Capital
Document imaging project to be rolled out in 2015/16
Affordable housing project based on estimate to end of financial year
Other net variance
(47,600)
(5,860)
(10,430)
(16,290)
32,500
(85,700)
27,020
4,420
185,000
27,000
35,000
41,000
19,800
10,900
9,000
11,000
12,000
187,000
4,800
38,000
263,000
130,000
482,200
318,700
223,800
(36,700)
913,200
67,700
243,000
51,000
150,000
1,713,300
(5,010)
Total variance to current budget
3,558,350
- 95 -
Annex B1
Part I
Item No: 0
Main author: Tracy Fortune
All Wards
CABINET – 7 JULY 2015
2014/15 CAPITAL OUTTURN & FUNDING POSITION
1
Executive Summary
1.1
To provide the Council with information on the capital outturn expenditure, the
funding applied and the year end capital funds position.
1.2
In summary the budget and outturn expenditure position is as follows:
Capital
Expenditure
Original
Budget
2014/15
Current
Budget
2014/15
Outturn
2014/15
% Of
Current
Budget
£M
£M
£M
%
General Fund
Schemes
17.007
22.378
21.656
97
Housing (MRA
funded)
11.353
9.545
9.538
99
TOTAL
28.360
31.923
31.194
98
Housing (MRA funded) includes MEARS contract, Housing recharges, other
MRA funded schemes and works done on Queensway house.
The current budget includes the reduction of the re profiled budgets at P6, and
approved roll forwards into 2015/16 (approved Cabinet April 2015).
Appendices are attached to this report which give detailed information about
spend and funding of capital expenditure.
Appendix A – Detail of Capital expenditure by scheme
Appendix B – Capital Receipts and Reserves
Appendix C – Prudential Indicators
-1- 96 -
Annex B1
2
Recommendation(s)
2.1
Cabinet are asked to approve the application of funding for Capital Expenditure
in 2014/15.
2.2
Members are asked to note the overall position on capital spending, and the
funding position.
3
Financial Implications
3.1
Financial risks associated with the capital budgets are contained in this report.
4
4.1
I confirm that the subject of this report is linked to the Council’s Corporate Priority
“My Council”, and specifically to the achievement of “minimising the level of
council tax by delivering value for money services”. Individual capital schemes
are also linked to the Council’s corporate priorities.
5
5.1
There are no direct legal implications arising from this report. However, virtually
all projects will require legal input into procurement and contractual
documentation.
6
6.1
There are no climate change implications inherent in this report.
7
Risk Management
7.1
Financial risks associated with the capital programme are:
7.1.1 Receipts are not received in the expected year and at the expected amount. If
this occurs the implications on reserve levels need to be assessed along with
whether alternative funding needs to be sought, this may have a cost to the
Council.
7.1.2 The capital programme does not fully spend the expected amount. This has an
opportunity cost to the Council. If we have planned to finance from receipts and
there has been slippage against the programme, the receipts could have
financed other programmes. The implication of the funding not being utilised may
mean unnecessary costs are incurred in the delay.
7.1.3 Long term investment plans are based on anticipated levels of core cash, not
committed to revenue or capital expenditure. Delays in capital programme
spending therefore represent a lost opportunity to invest additional funds at
higher long term interest rates.
7.1.4 The capital programme spending is more than the expected amount. This will
have implications on the cash and planning of the organisation. Additional
sources of funding will have to be identified and there may be a cost to the
Council.
-2- 97 -
7.2
Annex B1
Regular monitoring and reporting of the capital budget and funding are an
important part of mitigating these risks.
7.3
A formal risk assessment has not been prepared in relation to the details in this
report.
8
Capital Outturn 2014/15 Expenditure Explanation
8.1
General Fund Schemes
The general fund outturn for 2014/15 was £13.426M against a current budget of
£14.146M, which is an under spend of £0.720M in the year. Main reasons for
variance are as follows:-
8.2
Disabled Facility Grants/Loans had an under spend of £0.206M.
Disabled Facilities Grants are a mandatory demand led function. Budgets are
set taking account of demand and expenditure over previous years. The
applications in 2014/15 have been lower than anticipated.
8.3
Chantry Lane Chalk Mines under spent by £0.355M
The under spent budget is fully required in 2015/16 to pay for the contract
retention costs.
8.4
Major Capital Schemes in 2014/15
8.4.1 £2.056M was spent on the Campus East extension project. This was for works
to the new extension and reception area. The remaining budget of £1.785M has
been rolled forward into 2015/16 for final works and works to the council
chamber.
8.4.2
£4.834M has been spent on the Chantry Lane Chalk Mines scheme. This
scheme is funded mostly by the Homes Community Agency, with £0.100M of
funding from the Council. The costs have been for professional fees and ground
investigation works and remedial works. The scheme is finished with only the
contract retention fees to be paid in 2015/16.
8.4.3 £4.562M has been spent on the purchase of the remaining properties from the
development agreement with St Modwen in Hatfield Town Centre required to
complete redevelopment.
8.4.4 £1.336M was invested in the Campus West Leisure complex refurbishment. This
included two new theatres, a soft play area and a hot food kitchen.
8.4.5 £4.624M was spent on the purchase of affordable housing properties on the
social housing scheme in line with the Affordable Housing Scheme.
-3- 98 -
8.5
8.6
Annex B1
The capital expenditure in the year met the objectives and priorities set out in the
council’s Corporate Plan and Medium Term Financial Strategy, please refer to
Appendix B for details.
Housing (Major Repairs Account)
The current budget is £9.545M and the outturn is £9.538M.
The major repairs are fully funded from the Major Repairs Allowance.
9
Capital Funding and Reserves
The opening balance of capital funds available at 1 April 2014 was £29.067M.
Usable
Capital
Receipts
£000
Opening Balance
1st April 2015
Major
Repairs
Reserve
£000
Affordable
Housing
Funds
£000
11,468
2,458
14,083
2,190
-
(1,468)
-
992
Capital
Grants
Unapplied
£000
Internal
Borrowing
Total
£000
£000
1,059
-
29,067
-
-
2,190
-
-
-
(1,468)
10,775
11,926
-
-
23,692
-
-
-
5,595
-
5,595
Capital
expenditure
(3,000)
(9,538)
(4,628)
(5,809)
(8,205)
(31,180)
Closing Balance
31st March 2015
10,182
3,694
21,380
845
-
27,896
RTB receipts
Payment to
Government re
Pooled Receipts
Other receipts
Grants
During the year £31.747M gross receipts were received.
£11.9M Ring fenced housing receipts to support the Affordable Housing Scheme.
£5.6M was received from government grants, and £0.6M contributions and
principal loan repayments.
The Major Repairs Reserve is ring fenced to Housing Landlord Schemes only. In
2014/15 the major repairs allowance was £10.8M.
Name of author
Title
Date
Tracy Fortune
Financial Accountant
03 June 2015
Background papers
Capital Budget Roll Forward report 2015/16 - April 2015 Cabinet.
-4- 99 -
Annex B2
CAPITAL MONITORING SUMMARY 2014/15
Outturn 2014/15
Description
Appendix A
Approved Roll
Original Budget
Forwards from
2014/15
13/14
Current Budget
2014/15
Outturn 14/15
Variance to
Current Budget
% of
Current
Budget
Spent
Non Housing
Head of Public Health and Protection
0
0
40,000
19,268
20,732
48%
Director (Governance)
0
0
40,000
19,268
20,732
48%
7,734,440
2,492,740
15,150,880
14,676,298
474,582
97%
110,000
300,620
362,160
294,405
67,755
81%
7,844,440
2,793,360
15,513,040
14,970,702
542,338
97%
50,000
69,160
62,910
63,548
(638)
101%
3,006,500
306,260
1,516,720
1,540,319
(23,599)
102%
Head of Housing and Community
17,025,170
1,532,540
14,343,500
14,156,061
187,439
99%
Director (Strategy and Development)
20,081,670
1,907,960
15,923,130
15,759,928
163,202
99%
TOTAL
27,926,110
4,701,320
31,476,170
30,749,899
726,271
98%
Head of Resources
100,000
0
100,000
77,158
22,842
77%
Director (Finance and Operations)
100,000
0
100,000
77,158
22,842
77%
0
0
0
1,648
(1,648)
0%
Head of Housing and Community
334,250
0
346,910
350,806
(3,896)
101%
334,250
0
346,910
352,454
(5,544)
102%
TOTAL RECHARGES
434,250
0
446,910
429,612
17,298
96%
28,360,360
4,701,320
31,923,080
31,179,511
743,569
98%
Head of Resources
Head of Environment
Head of Planning
Recharges
TOTAL
14/07/2015
- 100 1
13b2 - Annex B2 Capital Outturn_2014_15
Annex B2
Appendix B
JC
Capital
Project
Project description
Original
Budget
2014/15
£
Current
Budget
2014/15
£
Final
Variance to
Current
Budget
Total
Actual
£
Comments on major variances
£
R/fwds into
2015/16
(Approved
April 2015)
£
CAPITAL OUTTURN by Director - 2014/15
(Excludes central recharges)
Director (Governance)
C0715 Air Quality Equip HCC funded 2014_15
0
0
0
Total Public Health and Protection Manager
C0711 Flood Repair and Renewal Scheme
0
0
0
40,000
0
19,268
0
20,732 There was limited information on which to
estimate demand on this scheme.
Demand was much lower than we had
predicted and has resulted in an
underspend.
20,650
10,000
Total Risk and Resilience Manager
0
40,000
19,268
20,732
10,000
Total Head of Public Health and Protection
0
40,000
19,268
20,732
30,650
Total Director (Governance)
0
40,000
19,268
20,732
30,650
C0580 Multi Functional Devices replacement 14/15
13,000
13,000
13,547
(547)
0
C0581 Wireless Access Points
21,000
17,500
15,651
1,849
3,500
C0582 IT Firewall replacement
48,000
48,000
47,096
904
0
82,000
78,500
76,294
2,206
3,500
230,000
30,480
30,342
138
89,500
C0272 RES Property Data base
0
9,380
10,019
(639)
0
C0452 HTC Regeneration Legal & Consultancy Fees
C0493 SP new building for safe public assembly and
indoor activities
0
0
5,040
205,840
6,595
158,875
(1,555)
46,965 Remaining budget to be rolled forward into
15/16 for completion of works. Scheme
expected to be finished by August 2015.
0
194,870
C0497 HTC Unit Refurbishments (Sainsburys receipt
funded)
75,000
63,120
52,058
11,062 Remaining budget will be rolled forward to
continue with refit works to HTC properties
in 15/16.
11,880
C0498 HTC Acquisitions (Growth Fund Detrm Fund)
250,000
468,620
505,018
(36,398) Original request for r/fwd of budget
excluded the amount required in 14/15 to
cover the ongoing creditor for a
compensation payment on 2 White Lion
Square. The R/fwd budget will be reduced
to cover this amount required in 14/15.
195,000
1,689,440
3,353,000
0
2,071,840
0
2,056,475
0
15/16 as project is on going.
0
1,785,000
0
33,400
32,957
133,000
1,000,000
3,360
5,188,790
979
4,833,652
0
20,650
Total Client Support Services Manager
C0270 Highview Shops
HTC Regeneration Phase 2 (sainsburys receipt
C0499 funded)
C0510 CE Offices
C0511 Salisbury Square redevelopment
Campus East (new building) new double glazed
C0512 windows
C0533 Chantry Lane Chalk Mines (Grant Funded HCA)
14/07/2015
2 - 101
443
35,500
2,381
15/16 to pay for retention costs.
129,640
0
Annex B2
Capital
Project
Project description
Original
Budget
2014/15
£
Current
Budget
2014/15
£
Appendix B
Final
Variance to
Current
Budget
Total
Actual
£
£
R/fwds into
2015/16
(Approved
April 2015)
£
C0547 Campus East Upper Car Park Resurfacing
0
72,000
68,499
3,501
0
C0550 Weltech Hot Desk conversion
0
0
(65)
65
0
C0557 Salisbury Square Parking Bays regeneration
0
0
0
0
0
C0558 Downs Farm Youth Centre Underpinning
0
0
1,130
(1,130)
0
C0583 Garage Renovations
100,000
100,000
99,610
390
0
Refurbishment of Flat 2 WLH for sale (Sainsburys
C0584 receipt funded)
C0585 Hatfield Town Ctr Phase 2 Fees/Charges
(Sainsburys receipt funded)
35,000
145,000
0
90,000
0
80,635
C0586 Campus East Clock refurbishment
15,000
0
0
0
0
C0587 Huntersbridge car park resurfacing
200,000
0
0
0
0
40,000
40,000
39,672
328
0
120,000
67,500
67,482
18
0
C0590 Fiddlebridge Replacement of Unit frontages
30,000
30,000
28,655
1,345
0
Hatfield Market Replacement of electrical wiring
C0591 and distribution equipment
16,000
0
0
0
16,000
Resurfacing of Panshanger Golf Course Car Park
C0592 (Finesse)
60,000
60,000
59,839
161
0
HSC Replacement of lighting with improved
C0593 equipment (Finesse)
C0594 KGV Replacement of Shower Calorifier (Finesse)
35,000
16,000
35,000
16,000
34,846
10,248
110,000
3,750
3,748
2
106,250
Hatfield Lesiure Centre Refurbishment of Changing
C0709 Areas
0
155,360
154,600
760
0
The Common Car Park Hatfield Improves
C0712 (Sainsburys receipt funded)
C0713 Fiddlebridge purchase of freehold 2014
0
0
30,000
1,600,000
31,603
1,586,000
C0714 HTC Arcade canopy works (Sainsburys receipt
funded)
0
102,000
53,900
C0716 Purchase of properties in HTC
0
4,560,400
4,562,131
(1,731)
0
C0740 Stanborough Park Changing Rooms
0
19,000
19,000
0
0
C0741 Stanborough Park Slipway access
0
11,500
11,500
0
0
C0588 Replace Jim MacDonald Ctr air handling unit
C0589 Refurbishment of roof to Woodhall shops
Ground Remediation at Hatfield town Centre C0595 Wellfield Road
0
35,000
55,000
154
5,752 Works completed and no contingency was
required.
0
0
(1,603)
14,000 Purchase of freehold completed slightly
under budget
55,000
0
169,000
Total Corporate Property Manager
7,652,440
15,072,380 14,600,004
472,376
2,877,640
Total Head of Resources
7,734,440
15,150,880 14,676,298
474,582
2,881,140
14/07/2015
3 - 102
Annex B2
Appendix B
Final
Variance to
Current
Budget
R/fwds into
2015/16
(Approved
April 2015)
£
70,000
Original
Budget
2014/15
£
10,000
Current
Budget
2014/15
£
165,000
Total
Actual
£
144,510
C0561 HTC Car Park Redevelopment Programme
0
34,100
2,755
C0562 Dog bin and Litter bin replacement scheme
0
0
0
(0)
0
C0563 New IT system for Traffic Regulatory Orders work
0
8,520
8,908
(388)
0
C0564 Recycling & Refuse Improvements (Bins)
15,000
21,540
21,531
9
43,460
C0596 Play Area Replacement Scheme
35,000
35,000
34,997
3
0
C0597 Dog bin and Litter bin replacement scheme
20,000
20,000
20,019
(19)
0
C0598 Alban Way Replacement of Surface Scheme
C0710 Hunters Bridge Car Park improvements 13_14
30,000
0
60,000
18,000
61,684
0
0
0
0
0
150,000
Total Environment Manager
110,000
362,160
294,405
67,755
278,460
Total Head of Environment
110,000
362,160
294,405
67,755
278,460
15,513,040 14,970,702
542,338
3,159,600
Capital
Project
Project description
C0259 PLAN Off Street Parking
Specialist Environmental Services Vehicle (75%
C0717 HCC Grant funded)
Total Director (Finance and Operations)
7,844,440
£
20,490 Budget under spent due to the delays the
work programme relating to approvals, this
will be spent in 2015/16.
31,345 Due to legisitive processes and the cold
weather condidtions, part of the project will
be completed by Summer 2015 when the
product can be applied in the warmer
weather.
15,000
(1,684)
18,000 With the loss of Osborn Way car park, this
budget was carried over to 2014/15 in
anticipation of additional costs for the
improvements carried out in Hunters
Bridge and was not needed
0
0
Community Infastructure Levy software - PDG
C0516 funded
0
15,000
13,294
1,707
26,250
Innogistics fast control and fast planning upgrade
C0517 software - PDG funded
0
0
0
0
0
0
50,000
11,780
36,130
11,856
38,399
Total Planning Manager
50,000
62,910
78,109
(15,199)
56,250
Total Head of Planning
50,000
62,910
78,109
(15,199)
56,250
0
7,580
7,823
(243)
0
C0542 Splashlands Development
1,600,000
28,660
28,649
11
0
Development of Mobile Website and related
C0568 systems integration
C0570 Campus West Refurbishment
0
1,090,000
3,380
1,298,180
3,375
1,336,099
0
34,500
34,500
C0578 Monks Walk Landscaping
C0599 Replacement of Fastplanning, Fastcontrol and
Fastcharges
C0531 Hatfield Skate Park
C0738 Gosling Changing rooms grant
14/07/2015
4 - 103
(76)
(2,269) see code below
0
30,000
5
(37,919) The increased expenditure was due to
work variations raised which were agreed
over the period of this work to improve the
outcome of the facility.
0
28,620
0
0
Annex B2
Capital
Project
Project description
Total Policy and Culture Manager
Original
Budget
2014/15
£
Current
Budget
2014/15
£
Appendix B
Final
Variance to
Current
Budget
Total
Actual
£
£
R/fwds into
2015/16
(Approved
April 2015)
£
2,690,000
1,372,300
1,410,445
(38,145)
28,620
0
14,500
13,700
800
0
33,000
33,000
28,068
4,932
0
0
26,920
26,922
(2)
0
SP Replacement of sailing boats 2013/14 (end of
C0567 useful life)
20,000
20,000
20,000
(0)
0
C0701 SP Replacement of a Pontoon (Finesse)
15,000
15,000
14,995
5
0
248,500
0
0
0
0
0
35,000
26,189
8,811
0
316,500
144,420
129,874
14,546
0
3,006,500
1,516,720
1,540,319
(23,599)
28,620
C0352 HSG External refurbishment of Queensway House
0
15,900
16,243
(343)
51,500
C0475 PRG Sunflower Centre
0
120
493
(373)
29,810
C0477 PRG Easy Riders
0
14,080
14,076
4
420
C0478 PRG Whem
0
0
0
0
520
C0479 PRG Help in the home
0
0
0
0
950
C0481 PRG CAB Advice in WGC
0
0
0
0
1,000
C0485 PRG Small Grants
0
0
0
0
1,510
C0502 PRG Cook In The Box
0
0
0
0
40
C0503 PRG Other
0
0
0
0
1,870
C0534 PRG task & finish economy
0
0
0
0
4,000
C0535 PRG task & finish health
0
0
0
0
4,000
C0536 PRG task & finish climate change
0
0
0
0
4,000
C0537 PRG task & finish growth & infrastructure
0
0
0
0
4,000
C0538 PRG task & finish deprivation & exclusion
0
2,000
2,000
0
1,000
C0539 PRG task & finish other (2nd tranche)
0
0
0
0
10,790
0
5,236,540
33,380
4,603,150
35,824
4,624,409
0
0
9,208
C0223 ALL Branding, Signage, Directional Signage
Finesse sites replacement of grounds machinery
C0491 and equipment (old equip end of useful life)
HSC Replacement of plant room main control
C0566 panel
C0703 KGV Relocation of the 3G pitches (Finesse) LOAN
C0739 Hatfield Swim Centre Hoists x 3
Total Finesse Services
Total Head of Policy and Culture
C0571 CCTV upgrades (WGC, Urban and Hatfield)
C0573 HSG Social Housing Program
C0613 Imp Grants Housing Assistance Grants and Loans
2012/13
14/07/2015
5 - 104
(2,444)
(21,259) A number of property acquisitions have not
completed in 14/15 plus expenditure on
the council's own build programme was
delayed and therefore was rolled into
15/16.
0
2,736,750
(9,208) Offset by underspend on Housing
Assistance Grants Mandatory project
0
Annex B2
Capital
Project
Project description
Imp Grants Housing Assistance Grants and Loans
C0614 2013/14 Mandatory
2014/15 Mandatory
Original
Budget
2014/15
£
Current
Budget
2014/15
£
Appendix B
Final
Variance to
Current
Budget
Total
Actual
£
£
0
520,000
48,000
368,430
50,210
200,714
100,000
50,000
0
0
26,460
17,321
5,856,540
7,041,260
5,161,520
6,500,240
4,970,497
6,565,958
191,023
(65,718) The budget roll forward in February was
based on estimate of the outturn and was
understated. The roll forward will be
reduced for the variance amount.
3,051,730
300,000
808,940
795,560
735,241
60,319 The budget roll forward in February was
increased for the variance amount.
140,000
C0299 HSG Insulation Improvements
28,310
28,660
27,390
1,270
10,000
HSG Carbon Monoxide (3/4yr contractually
C0300 committed from 11/12)
63,680
103,680
104,158
(478)
0
1,958,440
260,000
1,457,930
95,910
1,460,709
86,519
(2,779)
9,391 The budget roll forward in February was
increased for the variance amount.
200,000
45,000
C0704 Door entry systems
C0705 Electricity mains
450,000
120,000
40,000
40,000
39,499
49,574
501
(9,574) The budget roll forward in February was
reduced for the variance amount.
40,000
80,000
C0706 Energy improvement works (part funded by ECO)
218,000
58,000
56,458
1,542
60,000
70,000
62,000
60,059
1,941
8,000
150,000
0
0
0
150,000
Total Trust Managed Services
11,168,630
9,181,980
9,185,564
(3,584)
1,033,000
Total Head of Housing and Community
17,025,170
14,343,500 14,156,061
187,439
4,084,730
Total Director (Strategy and Development)
20,081,670
15,923,130 15,774,490
148,640
4,169,600
TOTAL
27,926,110
31,476,170 30,764,460
711,710
7,359,850
2014/15 Discretionary
C0700 Decent Homes Private Sector GF
Total Housing and Community Managers
C0294 HSG MEARS Contract
C0295 HSG Aids and Adaptations
C0301 Gas Central Heating Replacement Program
C0408 Other Contractors MRA Schemes
C0707 Lift replacement
Electronic document management system (HRA
C0708 funded)
CENTRAL RECHARGES
Housing Trust Professional fees
TOTAL INCLUDING RECHARGES
14/07/2015
100,000
334,250
28,360,360
100,000
346,910
(2,210)
167,716 This is a demand led service. Demand
was considerably lower than we had
predicted and has resulted in an
underspend.
50,000 This is a discretionary grant fund. There
was not demand for discretionary
payments duriing this financial year
9,139 Demand for this fund for emergency works
was less than anticipated.
R/fwds into
2015/16
(Approved
April 2015)
£
82,702
346,910
17,298
0
31,923,080 31,194,073
729,007
6 - 105
0
151,570
0
48,000
Annex B2
Appendix C
PRUDENTIAL INDICATORS 2014/15 OUTTURN
Budget figures reflect those published in the 2015/16 Budget Book.
CAPITAL EXPENDITURE, EXTERNAL DEBT AND TREASURY MANAGEMENT INDICATORS
1.
CAPITAL EXPENDITURE
The Prudential Code requires the council to make reasonable estimates of the total capital expenditure that it plans to incur during the forthcoming financial year and at least the
following two years. The code also requires this information to be split between General Fund Services and Housing Revenue Account (HRA).
Capital Expenditure
Outturn
Actual Capital
Capital
Expenditure
Expenditure
2014/15
2015/16
2016/17
2017/18
2018/19
2013/14
Budget
2014/15
Budget
Budget
Budget
Budget
£000
£000
£000
£000
£000
£000
£000
General Fund Services
6,573
17,007
21,648
20,172
15,732
14,487
10,164
Capital expenditure Housing Self Financing scheme
0
0
0
0
0
0
Housing Revenue Account
9,755
11,353
9,532
12,167
11,820
11,837
11,931
TOTAL
16,328
28,360
31,180
32,339
27,552
26,324
22,095
Implications
Capital expenditure is higher than budget as it includes spend on schemes rolled forward from 13/14. The current budget for 14/15 was £31.9M. 2015/16 budget will be increased
by roll forward of schemes to £39.7M and any final adjustments made at June cabinet.
2.
CAPITAL FINANCING REQUIREMENT
Capital expenditure that is not financed upfront by capital receipts, capital grants or by revenue will increase the capital financing requirement of the authority. The calculation of
the Capital Financing Requirement is therefore intended to reflect the Council's underlying need to finance capital expenditure and it is used as a key measure in treasury
management decisions for this reason.
Capital Financing Requirement
Outturn
Actual Capital
Capital
Financing
Financing
Requirement
2014/15
Requirement
2015/16
2016/17
2017/18
2018/19
2014/15
CFR at the end of the financial year
2013/14
Budget
Budget
Budget
Budget
Budget
£000
£000
£000
£000
£000
£000
£000
General Fund CFR
8,955
11,635
17,102
19,250
18,920
18,600
18,320
Housing Revenue Account CFR
286,485
274,594
276,536
262,844
249,344
234,044
216,944
Implications
General Fund: The future years Budgets are based on the 14/15 Statement of Accounts outturn CFR, less finance leases and loan principal repayments. HRA CFR: Self
Financing debt (March 2012) of £305M is included in the CFR budgets. This includes voluntary debt payments.
- 106 -
Annex B2
3.
Appendix C
AUTHORISED LIMIT FOR EXTERNAL DEBT
This indicator is required to separately identify external borrowing (gross of investments) and other long term liabilities such as finance lease obligations. The limit provides a
maximum figure that the Council could borrow at any given point during each financial year.
Authorised Limit for External Debt
2013/14
2014/15
2015/16
2016/17
2017/18
2018/19
£000
£000
£000
£000
£000
£000
Borrowing
8,000
8,000
8,000
8,000
8,000
8,000
Other Long Term Liabilities (incl Finance leases/CNT loan)
2,891
2,833
2,833
2,771
2,705
2,666
304,799
304,799
304,799
304,799
304,799
304,799
Housing Self Financing Borrowing
TOTAL
315,690
315,632
315,632
315,570
315,504
315,465
Implications
The Authorised Limit set out above is consistent with approved capital investment plans and treasury management policy/practice but allows sufficient headroom for unanticipated
cash movements. If the authorised limit is liable to be breached at any time, the Director of Finance and Operations will report to full Council to raise the limit.
4.
OPERATIONAL BOUNDARY FOR EXTERNAL DEBT
This indicator is lower than the Authorised Limit as it is based on an estimate of the most likely of external borrowing at any point in the year.
Operational Boundary for External Debt
2013/14
2014/15
2015/16
2016/17
2017/18
£000
£000
£000
£000
£000
Borrowing
6,000
6,000
6,000
6,000
6,000
Other Long Term Liabilities (incl Finance leases/CNT loan)
2,891
2,389
2,331
2,269
2,203
287,100
287,100
277,150
265,400
251,900
Housing Self Financing Borrowing
TOTAL
295,991
295,489
285,481
273,669
260,103
5.
2018/19
£000
6,000
2,165
236,600
244,765
TREASURY MANAGEMENT INDICATOR
The prudential indicator in respect of treasury management is that the local authority has adopted the CIPFA Treasury Management in the Public Services Code of Practice and
Cross-Sectoral Guidance Notes.
The aim of this indicator is to ensure that treasury management is led by a clear integrated forward treasury management strategy, and a recognition of the pre-existing structure
of the Councils borrowing and investment portfolios.
- 107 -
Annex B2
Appendix C
AFFORDABILITY INDICATORS
6.
RATIO OF FINANCING COSTS TO NET REVENUE STREAM
The indicator is intended to measure the percentage of the Councils total income that it is estimated will be committed towards meeting the costs of borrowing used to fund capital
expenditure. For the General Fund this is the ratio of financing costs of borrowing against net expenditure financed by government grant and local taxpayers.
Ratio of Financing Costs to Net Revenue Stream
2014/15
Outturn
2015/16
2016/17
2017/18
2018/19
Budget
2014/15
Budget
Budget
Budget
Budget
Actual 2013/14
%
%
%
%
%
%
%
General Fund
-0.44
0.56
-1.10
0.97
1.37
0.75
0.75
Housing Revenue Account
32.21
32.92
32.85
34.46
35.49
37.40
38.97
Implications
The reducing negative percentage reflects a reduction in our investment income (generally owing to reduced interest rates). The percentage in the outer years is predicting
increased interest rates and/or a reduction in capital spending. HRA from 2012/13 onwards includes self financing debt repayments.
7.
ESTIMATES OF INCREMENTAL IMPACT OF NEW CAPITAL INVESTMENT DECISIONS ON COUNCIL TAX AND HOUSE RENTS
This indicator is intended to measure the incremental impact on the council tax and housing rents which would arise from changes to the councils existing capital budget.
Incremental impact of Capital Investment
2014/15
Outturn
2015/16
2016/17
2017/18
2018/19
Budget
2014/15
Budget
Budget
Budget
Budget
Actual 2013/14
£
£
£
£
£
£
£
For Band D Council Tax
2.21
-0.50
-1.97
1.49
1.97
-1.61
-1.61
*
For Average weekly Housing rents
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Implications
*
Investment income has increased which has helped to offset the impact of capital investment decisions on the council tax budget.
This line will always be £0.00 as Housing rent increases are calculated by the scheme of rent restructuring.
FINANCIAL PRUDENCE INDICATORS
8.
GROSS DEBT AND THE CAPITAL FINANCING REQUIREMENT
This indicator records the extent that gross debt is less than the CFR. This is a key indicator of prudence and is designed to ensure that over the medium term, debit is only for
capital purposes. The values as measured at the end of the financial year.
Gross Debt and the Capital Financing Requirement
2014/15
Outturn
2015/16
2016/17
2017/18
2018/19
Budget
2014/15
Budget
Budget
Budget
Budget
Actual 2013/14
£000
£000
£000
£000
£000
£000
£000
Total Gross Debt *
289,376
277,427
279,369
265,677
252,115
236,749
219,610
Council's Capital Financing Requirement
295,440
286,229
293,638
282,094
268,264
252,644
235,264
6,064
8,802
14,269
16,417
16,149
15,895
15,654
Under Limit by
*
Includes Housing Self borrowing and Other Long Term Liabilities
Implications
The above figures confirm that for the next five years net debt will be prudently contained within the capital financing requirement.
- 108 -
Annex B2
9.
Appendix C
HRA Limit on Indebtedness
HRA Capital Financing Requirement
Actual 2013/14
£000
304,799
286,485
2014/15
Budget
£000
304,799
274,594
Outturn
2014/15
£000
304,799
276,536
2015/16
Budget
£000
304,799
262,844
Implications
The HRA limit is housing debt at the start of each year. The HRA CFR is the expected housing debt at the end of each year.
The difference is the principal loan repayments.
- 109 -
2016/17
Budget
£000
304,799
249,344
2017/18
Budget
£000
304,799
234,044
2018/19
Budget
£000
304,799
216,944
- 110 -
RESOURCES OVERVIEW AND SCRUTINY COMMITTEE
OVERVIEW WORK PROGRAMME 2015-2016
MEETING DATE
Item No: 14
REPORT TOPIC
AUTHOR
Steria Contract Monitoring
Comments, Complaints and Compliments
Performance Indicator Annual Report
Financial Outturn Report 2014-2015
Farhad Cantel
Thom Burn
Paul Underwood
Tim Neil
Performance Indicator Report Quarter 1
Revenue and Capital Budget Monitoring – Pd 3
Farhad Cantel
Paul Underwood
Tim Neil
Exit Interview Analysis
Kami Patel
Farhad Cantel
Paul Underwood
Tim Neil
13 January 2016
General Fund Budget 2016-2017
Capital Programme 2016-2017
Housing Revenue Account Budget 2016-2017
Treasury Management & Investment Strategy
Medium Term Financial Strategy
Tim Neil
Tim Neil
Keith Reynoldson
Tim Neil
Tim Neil
22 February 2016
Farhad Cantel
Paul Underwood
Tim Neil
22 July 2015
17 September 2015
12 November 2015
- 111 -
PRESENTATIONS and/or
EXTERNAL PARTIES

ROSC 22.07.15 Part I Item No: 9 Main author: Farhad Cantel and

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