Meeting documents

Council Overall Revenue Budget Monitor

Financial Monitoring Statement: All Portfolios

REVENUE SPENDING

ACTUAL TO DATE

YEAR END FORECAST

All Portfolio's For period to

Actual Spend or (Income)

Budgeted Spend or (Income)

Over or (under) spend

Forecast Spend or (Income)

Budgeted Spend or (Income)

Forecast over or (under) spend

ADV/FAV

NOTE

Sep-04

£'000

£'000

£'000

£'000

£'000

£'000

Transport & Highways

2,332

2,586

(254)

4,286

4,304

(18)

FAV

1

Life Long Learning

35,831

35,611

220

81,204

81,186

19

ADV

2

Social Services

15,790

18,788

(2,997)

38,801

37,576

1,225

ADV

3

Economic Development

(402)

(953)

550

(1,799)

(1,876)

77

ADV

4

Sustainability & the Environment

5,751

6,149

(398)

12,629

12,425

204

ADV

5

Resources

6,259

6,249

10

12,288

13,075

(786)

FAV

6

Leader

1,356

1,600

(244)

3,451

3,541

(91)

FAV

7

Tourism, Leisure & Culture

30

475

(444)

3,455

3,408

46

ADV

8

Community Safety and Housing Services

2,322

2,839

(517)

5,884

5,694

190

ADV

9

TOTAL

69,270

73,345

(4,075)

160,199

159,332

867

ADV

Note: "ADV" indicates an adverse variance, "FAV" a favourable variance, and a "( )" in the over and under spend columns indicates an underspend or overachievement of income

Note 1: Highways staff funding variances to be resolved within capital programme. Highways potential efficiency savings from Peoplelink and Agresso etc, to be realised within service administrative teams (£10,000 underspend). Car Parking fees, in particular fines income (£116,000 underspend), are better than expected. Part of the additional income will fund BWR transport projects (£25,000 overspend on Public Transport). Corporate saving requirement on transport not identified. This is a Council wide initiative (£40,000 overspend).

Note 2: Strategic Management projected £68,000 overspend is due to new school openings, increased school rents, schools central budgets and higher than expected school redundancies. Special Education £61,000 overspend due to increased number of children placed out of County because of Tribunal cases. Access projected £57,000 overspend is due to Home to School Transport. Non School Funding projected £167,000 under spend due to lower than anticipated Nursery Grant payments.

Note 3: Adult Services residential/nursing budgets £1,400,000 overspend due to price pressures and increase in number of mental health placements. Savings target on Mental Health services will not be achieved. Additional panels to review mental health placements have been set up. Work with independent sector residential and nursing providers is underway to review fee levels. Revised and tightened eligibility criteria have recently been approved. Elderly Persons Homes shown as on target but virement to Adult Services for £160,000 pending due to purchased placements in independent sector following closures. Other Services - £150,000 underspend due to non-essential budget freeze.

Note 4: Training Services Trading Account £35,000 overspend due to provision for unfunded deficit expected to be incurred by Training Services. Corporate Estate forecast has been re-assessed, and is now projected at £100,000 overspend. Corporate Performance Unit "good" CPA result will reduce Audit Commission fees and print costs (£55,000 underspend).

Note 5: Public Conveniences £62,000 overspend due to closures being delayed after Overview and Scrutiny Panel. Recycling (£6,000 underspend)/Waste Management and Disposal (£105,000 overspend) waste arisings have increased 5% this year, possibly resulting from changes in South Gloucestershire. The Waste Strategy review has been instigated to provide the long term solution to the waste and refuse issues identified. Waste Operations (Transfer and Civic Amenity Sites) £25,000 overspend from organics waste received insufficient funding and ambitious trade waste income is not being achieved. HWRC and transfer operations reflect additional costs due to procurement delay and rising fuel prices.

Note 6: Members Support includes unfunded "overspend" (£26,000) brought forward from 2003/04. Electoral Services forecast overspend of £16,000 includes anticipated increase in postage costs. Registrar of Births, Deaths and Marriages forecast underspend of £24,000 is based on actual income received during 2003/2004, which exceeded 2004/2005 budget. Human Resources - non Business Unit: Human Resources £15,000 overspend as savings target will not be achieved during 2004/2005. Human Resources - Business Unit: Central Personnel Team staff vacancy reflected within £36,000 forecast underspend. Education Personnel Team £10,000 overspend from increase in operating and staffing costs: subject to negotiation with clients. People Service overspend of £25,000 as income target with reference to recovery of costs from schools will not be achieved. Advertising income target will also not be achieved.

Note 6 (cont): Resources Management forecast £40,000 underspend committed to fund overspends in other services within Resources. Revenues and Benefits current underspend relates to delayed starts on projects, which are expected to be up to budget by year end, the year end forecast £45,000 overspend is due to additional staff recruited to deal with increased workload. Temp Agency £20,000 overspend reflects continued financial plan saving requirement despite initiative which was not pursued. Linear Way £10,000 overspend due to poor print sales (probably matching council savings elsewhere), whilst being offset by additional cleaning contracts won.

Catering trading environment within commercial services shows adverse £20,000 in lower secondary school meals, (now mitigated by a price increase). 3 secondary school catering contracts have been lost, but will not adversely impact this year due to windfall equipment sales. CS Divisional Overheads potential efficiency £10,000 savings from Peoplelink and Agresso etc, to be realised within service administration teams. Staff variance within Leisure and Amenity administration offset by vacancy savings within Active Leisure Team. The £70,000 overspend for Refuse Collection due to organics waste received insufficient funding and ambitious trade waste income target is not being achieved. HWRC and transfer operations reflect additional hire costs due to procurement delay and rising fuel prices. Operations Overheads potential £20,000 efficiency savings from Peoplelink and Agresso etc, to be realised within service administration teams. Recharge of officer time to Waste Strategy Review.

The underspend against Loan Charges (£1,027,000) reflects the delay in needing to borrow as a result of good cashflow. This represents the relatively low spend on capital schemes. The interest received is largely payable to schools and the Pensions Fund (£80,000 underspend). Following closure of the 2003/04 accounts, preparation of the end of year claim for Benefit Subsidy revealed a shortfall against the estimated subsidy, which will require adjustment in last year's accounts. Current forecasts are that are around £250,000 benefit payments this year may not be recovered through subsidy.

Note 7: Customer Access (£161,000 underspend) Financial Plan item linked to Contact Centre, Counter Services and InfoPlus. Excess operating costs of InfoPlus (£90,000 overspend), Contact Centre (£43,000 overspend) and Counter Services (£13,000 overspend) funded from Customer Access Program - Financial Plan Item. Citizen's Panel £8,000 underspend assumed based on 2003/04 actuals. Youth Services £38,000 projected underspend is due to vacancy management.

Note 8: Bath Central Library and Keynsham Library staff vacancies reflected within forecast underspend of £38,000 and £8,000. Business Development forecast overspend of £8,000 assumes that budgeted sponsorship income will not be achieved and that income from the sale of materials will be reinvested in the service. Somerset Foursite Systems £15,000 forecast overspend provides for system charges based on 2003-2004 actuals. Tourism Bureau forecast overspend provides for unfunded accommodation charge of £25,000 to be made in 2004-2005; underspend to year to date due to delay in contract completion and thus payments to BTP; payment to be made quarterly in future. Potential efficiency savings from Peoplelink and Agresso etc, to be realised within service administration teams.

Roman Baths visitor numbers and admissions income have improved, although spending per head has reduced due to the proportion of group visitors. This increase in income has been offset by lower than budgeted reduced visitors and income generated by the Museum of Costume. Active Sports Team £20,000 underspend from vacancy savings. The public provision of Chew Valley School leisure facilities is now managed in-house and £38,000 remains as net forecast overspend. This is a commitment to achieve £600,000 lottery grant funding. This deficit will be recovered in future years.

Note 9: Housing and Regeneration also Housing Options and Advice underspends (£20,000 and £10,000) due to vacancies creating savings. Supporting People Programme Expenditure and Grant current overspend due to Government grant received in arrears and providers paid in advance. St.Johns Court £50,000 overspend for rent income shortfall due to low tenancy rates during service review. Support Services £30,000 overspend as software licence costs exceeding budget. Drug Action Team and Community Safety current underspend due to grant income and contributions received in advance. The dramatic fall in activity in the housing market has meant that for the last two months income from land charges has significantly reduced. Forecasts for the remainder of the financial year have been revised to anticipate a shortfall in the income budget of £195,000.

Budget Reconciliation

The overall monitoring position for these services is

Budget per last report

159,191

that they are currently

£4,075,000

Underspent

Virements

142

and by the end of this financial year

Current budget

159,332

they are forecast to be

£867,000

Overspent

2004/2005 Virements for Approval / Information

Appendix 2

REF NO

REASON / EXPLANATION

TRANSFER FROM

Income

Expenditure

TRANSFER TO

Income

Expenditure

(£'s)

(£'s)

(£'s)

(£'s)

The following virements are between services and between portfolios, or are above £50,000 and are reported for approval under the Budget Management Scheme (Paragraph 9)

LOG 04#57

Technical Adjustment - Organics Collection Costs

Sustainability & Environment - Cleansing

70,000

Sustainability & Environment - Waste Disposal

70,000

Transfer of money into recycling organics scheme from refuse collection budgets

LOG 04#58

Transfer of Communications & Marketing Organisational Improvement allocation to correct portfolio

Resources - Corporate Support Services

25,000

Leader - Corporate Projects

25,000

Transfer of budget to correct portfolio

LOG 04#59

Reallocation of Pay Inflation Clawback

Transportation & Highways

900

Sustainability & Environment

900

Transfer reflects allocations across services

Leader

2,775

Resources

2,775

LOG 04#60

Supporting People - Finance Recharge

Resources - Strategic Resource Planning

3,000

Community Safety, Housing & Consumer Services - Housing

3,000

Transfer of budget in relation to finance recharge

LOG 04#61

Customer Access Staff Transfer - Trimbridge House reception staff

Community Safety, Housing & Consumer Services - Public Protection

20,721

Resources - Corporate Projects

20,721

Staffing & Resource Budgets transferred to Customer Service budgets

LOG 04#62

Transfer of Budgets relating to EPH Closures

Social Services - Adult (EPH)

160,000

Social Services - Adult

160,000

Movement of budgets relating to 2 EPH's which have closed. Money moved to fund independent sector provision for residential care.

LOG 04#63

Contributions to Equality Worker Groups

Resources - Resources Director & Business Services

300

Social Services - Equalities

600

Transfer reflect funding agreed by relevant Directors

Social Services - Other

300

LOG 04#64

Reallocation of salary budgets within Duty Team

Social Services - Adult

51,190

Social Services - Adult

51,190

Technical Adjustment to reallocate salary budgets to appropriate reporting headings

LOG 04#65

Housing Services - Reception Restructure

Housing

523,946

Housing

523,946

Budget Transfers within Housing to reflect restructuring of reception services

LOG 04#66

Section 28a income adjustment

Social Services - Adult

487,353

Social Services - Childrens

487,353

Section 28a income relating to Children & Family expenditure moved to Childrens cash limit

LOG 04#67

Supported Employment - Increased income budget

Social Services - Sheltered Employment

50,000

Social Services - Sheltered Employment

50,000

Technical adjustment to reflect grossing up of income and expenditure budgets relating to Supported Employment

LOG 04#68

Young People's Substance Misuse - Budget allocation

Community Safety & Housing - Drug Action Team

223,605

Community Safety & Housing - Drug Action Team

223,605

Budget Allocation relating to Young People's Substance Misuse - cost centre total is net Nil, expenditure funded by grant income.

LOG 04#69

Community Safety & Drug Action Team - Budget Allocations

Community Safety & Housing - Drug Action Team & Community Safety

1,462,861

Community Safety & Housing - Drug Action Team & Community Safety

1,460,361

Transfer to realign the DAT and Community Safety budgets as the original budget set did not reflect the agreed plan of funding and expenditure. Includes a transfer of £2,500 to Leisure Services

Tourism, Leisure & Culture - Leisure

2,500

LOG 04#70

Technical Adjustment - Reallocation of Improvement Priority funding within service budgets

Community Safety & Housing - Drug Action Team & Community Safety

63,000

Community Safety & Housing - Drug Action Team & Community Safety

63,000

Reallocation of budget within service, reported as over £50,000

LOG 04#71

Transfer of budget relating to Registrar's move to the Guildhall (Full Year Effect 05/06 = £10,000)

Resources - Corporate Support Services

4,000

Tourism, Leisure & Culture - Heritage

4,000

Transfer of budget relating to staffing & property costs following move of service to the Guildhall

LOG 04#72

Transfer of Improvement Priority allocation (Promoting the independence of older people and improving the quality of public transport)

Social Services - Adult

40,000

Transport & Highways - Access Management

40,000

Transfer of budget to service area where expenditure will be incurred.

The following virements are between services within the same Portfolio and under £50,000 and are reported for information to maintain cash limit control.

LOG 04#73

Transfer of Property Costs to Learning Difficulties

Social Services - Childrens

1,250

Social Services - Adult

1,250

Transfer of budgets for property costs between cash limits

PORTFOLIO CASH LIMITS 2004/05

APPENDIX 3

EXECUTIVE PORTFOLIO

Service

Agreed Cash Limits - September Exec

Total Virements App 2

Revised Cash Limits

Transportation & Highways

Support Services

598

(1)

597

Highways

5,978

2

5,980

Access Management

2,784

42

2,826

Car Parking (excluding Park & Ride)

(4,729)

(3)

(4,732)

Park & Ride

(286)

()

(287)

Corporate Transport Savings

(40)

(40)

SUB TOTAL

4,304

39

4,343

Life Long Learning

Education

81,186

81,186

Adult Education

SUB TOTAL

81,186

81,186

Social Services

Adult Services

25,736

449

26,184

Children's Services

8,951

(489)

8,462

Other Services

2,454

()

2,454

Sheltered Employment & Equalities

435

1

435

SUB TOTAL

37,576

(40)

37,536

Leader

Corporate Projects

1,658

43

1,701

Youth & Community

1,321

1,321

Council's Retained ICT Budgets

306

306

Corporate Grants to Voluntary Bodies

235

235

SUB TOTAL

3,519

43

3,562

Sustainability & the Environment

Planning Services

3,289

3,289

Cleansing

3,711

(70)

3,641

Waste Disposal

5,425

71

5,496

SUB TOTAL

12,425

1

12,426

Economic Development

Western Riverside

30

30

Stone Mines

58

58

Property Services

779

779

Commercial & Corporate Estate

(4,432)

(4,432)

Corporate Performance Unit

555

555

Economic Development

1,135

1,135

SUB TOTAL

(1,876)

(1,876)

Resources

Corporate Support Services

3,891

(26)

3,865

Resources Director & Business Services

914

()

914

Emergency Management Unit

123

123

Strategic Resource Planning

1,073

(3)

1,070

Revenues & Benefits

1,017

1,017

Legal Services

(5)

(5)

Operations Non Trading

130

130

Operations Trading

(691)

(691)

Loan Charges

4,332

4,332

Unfunded Pensions

1,618

1,618

Other Miscellaneous Budgets

695

695

SUB TOTAL

13,097

(30)

13,067

Tourism, Leisure & Culture

Libraries & Information

2,144

2,144

Arts

605

605

Tourism

360

360

Heritage including Archives

(3,194)

4

(3,190)

Leisure

3,493

3

3,496

SUB TOTAL

3,408

7

3,415

Community Safety and Housing

Environmental & Consumer Services

1,927

1,927

Housing

2,138

3

2,141

Drug Action Team & Community Safety

866

(3)

864

Youth Offending Team

199

199

Public Protection

78

(21)

58

Magistrates

249

249

Coroners

161

161

Environment Agency

76

76

SUB TOTAL

5,694

(20)

5,674

TOTAL £k

159,332

159,332

Sources of Funding (£)

Council Tax

59,927

59,927

Revenue Support Grant

52,859

52,859

Redistributed Business Rates (NNDR)

47,366

47,366

Collection Fund Surplus

344

344

Balances

-1,164

-1,164

-

Total

159,332

159,332