Provisional Revenue Outturn (Final Spend versus Budget) 2002/03

Appendix 1

All Council Spending For the period from April 2002 to March 2003

Forecast Spend or (income)

Budgeted spend or (income)

Outturn over spend

Outturn under spend

Net Over (under) spend as shown in the accounts

Automatic Carry forwards (see table 2)

Other carry forwards o/s (if recovery plan agreed)

Net Final before requests made

Financial Plan Underspend

Requested carry forward of Fin Plan Underspend

Memo: BMS 60% of underspend (excluding Fin Plan items)

Approved and requested carry forward Underspend

Approved and requested carry forward Overspend

Requested write-off of under or Overspend

New Net Position (under) / over spend

1

2

3

4

(col1-col2)

5

5a

5b

6

7

8

9

10

11

£'000

£'000

£'000

£'000

£'000

£'000

£'000

£'000

£'000

£'000

£'000

£'000

£'000

£'000

£'000

Chief Executive, Solicitor & Chair's Office

450

450

1

1

1

19

19

20

Corporate Director

351

471

120

(120)

(120)

91

91

18

(29)

Communications & Marketing

235

238

2

(2)

(2)

1

(2)

Democratic Services

2,049

1,979

70

70

(15)

44

41

9

5

44

90

Corporate Budgets - Registrar

117

103

14

14

14

14

Human Resources

780

941

161

(161)

(20)

(141)

91

91

42

(49)

Training Courses

(25)

(12)

13

(13)

(13)

8

(13)

Corporate Projects

229

227

2

2

2

9

9

11

Sub Total - Corporate Support Services

4,188

4,397

87

296

(209)

(35)

44

(218)

219

215

68

44

41

Libraries & Information

1,973

1,974

1

(1)

(1)

(1)

Total - Corporate Director

6,161

6,371

87

297

(210)

(35)

44

(219)

219

215

68

44

40

Individual Schools Budget

71,827

71,652

175

175

175

Other Education Budgets

(2,913)

(2,930)

18

18

8

10

10

Sub Total - Education

68,915

68,722

193

193

175

8

10

10

Youth & Community

1,231

1,240

9

(9)

(9)

6

(9)

Community Arts

583

579

4

4

4

4

(1)

Total - Education Director

70,728

70,541

196

9

187

175

8

4

6

4

Highways

5,543

5,482

61

61

61

61

Access Management

2,626

2,393

233

233

233

233

Car Parking

(3,989)

(3,805)

183

(183)

(183)

110

(183)

Park & Ride

(277)

(256)

21

(21)

(21)

13

(21)

Waste Management

8,057

8,106

50

(50)

(50)

30

(50)

Planning Services

2,774

2,821

47

(47)

(47)

76

76

(17)

98

127

Support Services

686

706

20

(20)

(20)

12

(20)

Corporate Transport Saving

(80)

80

80

80

80

80

Public Protection

(83)

86

170

(170)

(170)

102

70

(100)

Stone Mines

45

55

10

(10)

(10)

6

(10)

Environmental & Consumer Services

1,768

1,766

1

1

1

1

Economic Development

1,169

1,166

3

3

8

(5)

8

3

Tourism

305

368

63

(63)

(63)

27

27

21

(35)

Total - Economic & Environmental Director

18,624

18,809

379

564

(185)

88

(273)

103

103

276

168

88

85

Social Services - Adult Services

22,288

22,115

174

Social Services - Children's Services

7,133

6,802

331

Social Services - Other Services

2,861

2,904

43

26

Sub Total - Social Services

32,283

31,821

504

43

462

462

()

26

462

462

Housing

2,026

1,982

44

44

44

44

44

Total - Housing & Social Services Director

34,308

33,802

549

43

506

506

26

506

506

Heritage Services

(3,100)

(3,003)

97

(97)

(97)

58

(97)

Leisure Services

3,475

3,308

167

167

125

42

125

167

Operations Non Trading (incl. Best Value)

813

879

66

(66)

(66)

30

22

(66)

Operations Trading

(537)

(658)

121

121

121

121

Total Operations Director

650

526

288

163

125

125

()

30

80

125

125

Resources Director & Business Services

752

883

131

(131)

(131)

79

(131)

PARIS Project

490

503

13

(13)

(13)

13

13

Emergency Management Unit

97

76

21

21

21

21

Strategic Resource Planning

1,077

1,098

21

(21)

(21)

13

(21)

Revenues & Benefits

1,353

1,238

115

115

115

51

166

Information Development Service

141

141

Legal Services

(10)

(11)

1

1

1

1

Property Services

826

862

36

(36)

(36)

22

(36)

Total Resources Director

4,726

4,790

138

201

(64)

(64)

13

13

113

51

TOTAL SERVICES

135,198

134,839

1,637

1,278

359

140

771

(552)

365

332

569

219

4

763

757

Corporate Budgets

Loan Charges and Contribution to HRA

2,965

3,197

233

Interest on Balances

(845)

(789)

56

Commercial & Corporate Estates

(6,544)

(6,849)

306

Repairs & Maintenance

2,800

2,801

1

Unfunded Pensions

1,614

1,654

40

Rent Allowances

1,410

1,456

46

Council Tax Benefits

401

310

91

Coroners

149

147

2

Other Miscellaneous Budgets

206

293

87

Total Corporate Budgets

2,156

2,220

399

463

(64)

(64)

(64)

Agency

Fire Service

6,250

6,250

Magistrates

236

232

4

Environment Agency

633

633

Total Contributions to Agencies

7,119

7,114

4

4

4

4

TOTAL

144,473

144,173

2,040

1,740

299

140

771

(612)

365

332

569

219

4

763

697

Net Overspend

299

Table 2

Table 3

Table 4

Table 6

Table 5

Appendix 2

Provisional Revenue Outturn 2002/03 - Reasons for Variances

All Council Spending For the period from April 2002 to March 2003

Forecast Spend or (income)

Budgeted spend or (income)

Outturn over spend

Outturn under spend

Main reasons for year end variance

1

2

3

4

£'000

£'000

£'000

£'000

Chief Executive, Solicitor & Chair's Office

450

450

1

Corporate Director

351

471

120

Under spends on the following Financial Plan items:- Customer Access (£81k) and Community Strategy (£10k)

Communications & Marketing

235

238

2

Democratic Services

2,049

1,979

70

Increases in operating costs (printing, postage etc) and budgeted savings not achieved

Corporate Budgets - Registrar

117

103

14

Human Resources

780

941

161

Financial Plan under spends on Payroll System (£90k) and Corporate Training (£21k)

Training Courses

(25)

(12)

13

Corporate Projects

229

227

2

Sub Total - Corporate Support Services

4,188

4,397

87

296

Libraries & Information

1,973

1,974

1

Total - Corporate Director

6,161

6,371

87

297

Individual Schools Budget

71,827

71,652

175

Overspend due to higher than expected pupil numbers and increased statementing costs. This over spend will be carried forward.

Other Education Budgets

(2,913)

(2,930)

18

Sub Total - Education

68,915

68,722

193

Youth & Community

1,231

1,240

9

Savings due to restructuring

Community Arts

583

579

4

The overspend of £4,000 by the Community Arts service was caused by recruitment costs at the very end of the financial year in respect of the senior Arts Development post.

Total - Education Director

70,728

70,541

196

9

Highways

5,543

5,482

61

Additional costs incurred in maintaining the Authorities' highways.

Access Management

2,626

2,393

233

Additional costs from the concessionary fares scheme and the increased amount of Bus Revenue Support due to increased demand and service provision.

Car Parking

(3,989)

(3,805)

183

Increased income levels ahead of targets

Park & Ride

(277)

(256)

21

Increased income levels ahead of targets

Waste Management

8,057

8,106

50

Planning Services

2,774

2,821

47

Under spend on financial plan budget for the Local Plan

Support Services

686

706

20

Corporate Transport Saving

(80)

80

Corporate transport saving target not achieved in 01/02 & 02/03

Public Protection

(83.340)

86

170

Fee income above target due to increased requests for Local Land charges and Building regulation approvals.

Stone Mines

45

55

10

Environmental & Consumer Services

1,768

1,766

1

Economic Development

1,169

1,166

3

Tourism

305

368

63

Under spend on financial plan budget for setting up a tourism company.

Total - Economic & Environmental Director

18,624

18,809

379

564

Social Services - Adult Services

22,288

22,115

174

Overspend due to pressures on Home Care budgets and residential/nursing placements budgets. Significantly offset by under spends on Elderly Persons Homes largely achieved by the early closure of Greenacres.

Social Services - Children's Services

7,133

6,802

331

Overspend on children's placements significantly offset by under spends on salaries budgets and fostering budgets.

Social Services - Other Services

2,861

2,904

43

Sub Total - Social Services

32,283

31,821

504

43

Housing

2,026

1,982

44

Increasing demand for B&B and temporary accommodation.

Total - Housing & Social Services Director

34,308

33,802

549

43

Heritage Services

(3,100)

(3,003)

97

Admissions income higher than expected at Costume Museum and Roman Baths

Leisure Services

3,475

3,308

167

Includes additional costs of leisure externalisation project

Operations Non Trading (incl. Best Value)

813

879

66

Includes lower CPA audit fees and delayed recruitment

Operations Trading

(537)

(658)

121

Trading results reflect adverse staff costs and over ambitious income targets.

Total Operations Director

650

526

288

163

Resources Director & Business Services

752

883

131

Moratorium on all non essential spending to offset as far as possible other overspends. Particularly affecting divisional training budgets.

PARIS Project

490

503

13

Emergency Management Unit

97

76

21

Central Government grant reduced and Council duties in this area have increased.

Strategic Resource Planning

1,077

1,098

21

See Resources Director & Business Services

Revenues & Benefits

1,353

1,238

115

Cost pressures of clearing benefits backlog and introducing tax credits

Information Development Service

141

141

Legal Services

(10)

(11)

1

Property Services

826

862

36

Total Resources Director

4,726

4,790

138

201

TOTAL SERVICES

135,198

134,839

1,637

1,278

Corporate Budgets

Loan Charges and Contribution to HRA

2,965

3,197

233

Effects of Housing Revenue Account (HRA) closure, not certain at time of setting budget. Also reduced debt charges.

Interest on Balances

(845)

(789)

56

Commercial & Corporate Estates

(6,544)

(6,849)

306

Cost pressure in corporate estate due to unplanned delays in relocating staff to Plymouth House and in releasing space in Abbey Chambers and the Guildhall.

Repairs & Maintenance

2,800

2,801

1

Unfunded Pensions

1,614

1,654

40

Rent Allowances

1,410

1,456

46

Council Tax Benefits

401

310

91

Coroners

149

147

2

Other Miscellaneous Budgets

206

293

87

External Audit fees over budget and renewed insurance policies under budget.

Total Corporate Budgets

2,156

2,220

399

463

Agency

Fire Service

6,250

6,250

Magistrates

236

232

4

Environment Agency

633

633

Total Contributions to Agencies

7,119

7,114

4

TOTAL

144,473

144,173

2,040

1,740

Net Overspend

299

Provisional Revenue Outturn 2002/03 by Old Portfolio

Appendix 3

All Council Spending For the period from April 2002 to March 2003

Forecast Spend or (income)

Budgeted spend or (income)

Outturn over spend

Outturn under spend

Net Over (under) spend as shown in the accounts

1

2

3

4

(1-2)

£'000

£'000

£'000

£'000

£'000

Transportation & Planning Policy

Support Services

686

706

20

Planning Services

1,968

1,997

29

Highways & Transportation

5,543

5,482

61

Access Management

2,626

2,393

233

Car Parking (Excluding Park & Ride)

(3,989)

(3,805)

183

Park & Ride

(277)

(256)

21

Operations Parking

25

25

Corporate Transport Saving

(80)

80

Total - Transportation & Planning Policy

6,582

6,437

399

254

145

Education

Individual Schools Budget

71,827

71,652

175

Other Education Budgets

(2,913)

(2,930)

18

Youth & Community

1,231

1,240

9

Total - Education Director

70,145

69,962

193

9

184

Social Services

Adult Services

22,288

22,115

174

Children's Services

6,929

6,636

294

Other Services

2,282

2,323

41

Total - Social Services

31,500

31,073

468

41

427

Customer Satisfaction, Best Value & E-Government

Corporate Projects

483

646

163

Property Services

826

862

36

Repairs & Maintenance

2,800

2,801

1

Commercial & Corporate Estates

(6,544)

(6,849)

306

Best Value & Procurement

452

551

99

Total - Cust Satisfaction, Best Value & E Govt

(1,983)

(1,989)

306

299

6

Economic Development & Environment

Planning Services

806

824

18

Cleansing

3,653

3,623

31

Waste Disposal

4,404

4,484

80

Waste Operations

13

13

Economic Development

1,169

1,166

3

Total Economic Development & Environment

10,045

10,096

47

98

(51)

Resource Planning & Support Services

Corporate Support Services

3,705

3,751

46

Resources Director & Business Services

752

883

131

PARIS Project

490

503

13

Emergency Management Unit

97

76

21

Strategic Resource Planning

1,077

1,098

21

Revenues & Benefits

1,353

1,238

115

Information Development Service

141

141

Legal Services

(10)

(11)

1

Operations Non Trading

323

328

5

Operations Trading

(537)

(658)

121

Loan Charges and Contribution to HRA

2,965

3,197

233

Interest on Balances

(845)

(789)

56

Unfunded Pensions

1,614

1,654

40

Rent Allowances

1,410

1,456

46

Council Tax Benefits

401

310

91

Other Miscellaneous Budgets

206

293

87

Total Resources Planning & Support Servs

13,142

13,470

350

678

(328)

Tourism Leisure & Culture

Libraries & Information

1,973

1,974

1

Community Arts

583

579

4

Tourism

305

368

63

Heritage including Archives

(3,100)

(3,003)

97

Leisure

3,475

3,308

167

Total Tourism Leisure & Culture

3,236

3,226

171

161

10

Community Safety, Housing & Consumer Services

Environmental & Consumer Services

1,768

1,766

1

Housing

2,026

1,982

44

Drug Action Team & Community Safety

579

581

1

Youth Offending Team

204

167

37

Public Protection

(83)

86

170

Stone Mines

45

55

10

Fire Service

6,250

6,250

Magistrates

236

232

4

Coroners

149

147

2

Environment Agency

633

633

Total Comm Safety, Hsg & Consumer Servs

11,806

11,899

89

181

(93)

TOTAL

144,473

144,173

2,021

1,722

299

Net Overspend

299