Council Overall Budget Monitor

Financial Monitoring Statement: All Portfolios

SERVICE 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-03

£'000

£'000

£'000

£'000

£'000

£'000

Transport & Highways

2,255

1,991

264

4,701

4,330

370

ADV

1

Life Long Learning

35,170

34,941

229

77,282

77,283

(2)

FAV

Social Services

14,849

17,421

(2,572)

35,292

34,842

450

ADV

2

Economic Development

(1,077)

(1,737)

661

(1,227)

(1,286)

60

ADV

3

Sustainability & the Environment

5,941

6,224

(283)

11,649

11,546

103

ADV

4

Resources

10,103

8,913

1,189

13,867

13,656

211

ADV

5

Leader

1,664

1,286

378

2,526

2,586

(60)

FAV

6

Tourism, Leisure & Culture

920

339

580

3,109

3,017

91

ADV

7

Community Safety and Housing Services

6,820

7,052

(232)

12,817

12,888

(72)

FAV

8

TOTAL

76,645

76,430

215

160,015

158,863

1,151

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: Decriminalised Parking setup costs and additional representation officer posts (£82,000), and shortfall on penalty charge notice income (£392,000). Potential overspend on corporate transport savings target of £40,000 which has not yet been identified. These overspends are partially offset by underspends on Park & Ride and off street parking, where income is currently ahead of target by £30,000 and £31,000 respectively and Network Management (£77,000), the balance is made up of other minor over and under spends.

NOTE 2: Projected year end position due to EPH salaries overspending (£280,000). Adult Services are projecting an overspend of £170,000 due to continued pressure on nursing and residential placement budgets, partly offset by salary underspends. The actual to date underspend relates to contributions received in advance.

NOTE 3: Corporate Estate predicted to overspend by £65,000 due to delay over vacation of North Parade Buildings and Abbey Chambers, partially offset by additional occupancy charges to internal clients. Commercial Estate forecast an overspend of £20,000 due to Postal Museum commitment. Corporate Performance Unit is projected to underspend by £25,000.

NOTE 4: Cleansing predicting overspend of £66,000 mainly due to shortfall against Public Convenience saving target and Waste Disposal projecting an underspend of £11,000 as income is ahead of target at present. Waste Operations are predicting an overspend of £51,000 reflecting redundancy costs which will be recovered over the duration of the waste contract. The mechanism for achieving the recovery still needs to be identified.

NOTE 5: Corporate Support Services - Overspends in Democratic Services (£41,000) and Member Support (£36,000) due to increased operating costs and assumes budgeted savings will not be achieved, Human Resources overspend of £42,000 due to increased internal legal charges, overspends on personnel budgets and assumes savings budgeted for will not be achieved. PARIS Project is forecast to overspend by £150,000 but the overspend is financed from non-recurring underspends elsewhere in Resources Services. Operations Trading - Leisure: The operation of sports centres, golf course and halls has transferred to Aquaterra Leisure from 1st July, a delay from the original start date of 1st April. The delay will cause an overspend because the financial plan assumed a full year's contract saving, so there will be budget deficits arising from both the management fees and operating losses of the in-house operations.

NOTE 6: Corporate Projects: Underspend of £26,000 due to underspend on Customer Access partly offset by extra costs of Infoplus. Youth & Community underspend of £14,000 due to vacancy management. Information & Development Systems underspend of £20,000 as planned external IT Strategy Advice not yet put in place, year to date overspend due to change in payment timings on the introduction of the HBS contract.

NOTE 7: Heritage: (overspend of £127,000) Visitor numbers and income in the first quarter were affected by the war in Iraq and of Sars on long haul visitors from the Far East. The forecast takes into account lost revenue to date and assumes budget revenues for the rest of the year. Containing this adverse effect have been savings on maintenance, displays, publicity and staff, as well as revision to the bad debt provision. Leisure: (underspend of £8,000) All set-up and one-off costs of the transfer will be amalgamated into this financial year, consisting of additional specialist advice, interim management and severance costs. The write off of these costs against council balances is being discussed.

NOTE 8: Public Protection: Increased income from Building Regulations (£53,000) and Land Charges (£4,000) and other minor underspends.

Budget Reconciliation

The overall monitoring position for these services is

Budget per last report

158,306

that they are currently

£215,000

Overspent

Virements

557

and by the end of this financial year

Current budget

158,863

they are forecast to be

£1,151,000

Overspent

2003/2004 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 03#35

Technical Adjustment - Carry Forward allocation to correct service heading (2003/04 only)

Community Safety & Housing - Public Protection

70,000

Community Safety & Housing - Environment & Consumer

70,000

The agreed carry forward will be administered from the Environment & Consumer cost centre and not the Public Protection cost centre as previously allocated.

LOG 03#36

Concessionary Rent - Bath Opportunity Play Group (Full Year Effect 04/05 = £22,000)

Economic Development - Commercial Estate

12,833

Social Services - Children's Services

12,833

7 months rent concession for Bath Opportunity Play Group following move into former premises of the Bathwick Day Nursery. Full year concession of £22,000 for 04/05.

LOG 03#37

Arts Workshop - change from capital to revenue funding (2003/04 only)

Resources - Other Miscellaneous Budgets - Revenue Financing of Capital

8,000

Tourism, Leisure & Culture - Arts

8,000

Arts Workshop Financial Plan item originally earmarked as capital item, funding will be used for workshops which involve revenue costs.

LOG 03#38

Transfer of proceeds from sale of land at Lyncombe Avenue to fund Parks and Green Spaces Plan (2003/04 only)

Resources - Other Miscellaneous Budgets - Revenue Financing of Capital

18,000

Tourism , Leisure & Culture - Leisure

18,000

Transfer reflecting Executive Member decision E400 ref weekly list 39/2003. Proceeds of £20,000 less estimated transaction costs of £2,000.

LOG 03#39

Transfer of scrutiny staff support budgets to Corporate Performance Unit

Resources - Corporate Support Services

159,511

Economic Development - Corporate Performance Unit

159,511

Transfer of staffing budgets to responsible managers cost centre.

LOG 03#40

Devolvement of training and other miscellaneous budgets from Highways to Waste Services

Transport & Highways - Highways

3,170

Sustainability & the Environment - Waste Disposal

3,170

Transfer of training and other miscellaneous budget between Services.

LOG 03#41

Transfer of Data Protection Officer and associated budgets to IDS retained budget

Resources - Strategic Resource Planning

32,386

Leader - Information Development Systems

32,386

Reflects agreement that costs should stay in the IDS retained budget area.

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 03#42

Transfer of admin support from Housing to Community Safety & Drugs Action Team

Community Safety & Housing - Housing

4,615

Community Safety & Housing - Drug Action Team & Community Safety

4,615

Transfer agreed by relevant Heads of Service.

LOG 03#43

Performing Rights Society Contribution

Tourism, Leisure & Culture - Heritage

1,500

Tourism, Leisure & Culture - Arts

1,500

Contribution from Heritage to Arts Budgets.

The following virement reflects transfer in relation to Bath Postal Museum Concessionary Rent as agreed at the Executive Meeting on 3rd September 2003, and is reported for information only.

LOG 03#44

Transfer of budgets relating to Bath Postal Museum premises from Heritage to Property Services

Tourism, Leisure & Culture - Heritage Services

-7,000

Economic Development - Commercial Estate

-7,000

Transfer agreed by Executive on 3rd September 2003.

PORTFOLIO CASH LIMITS 2003/04

APPENDIX 3

EXECUTIVE PORTFOLIO

Service

September Exec Agreed Cash Limits

Total Virements (App 2)

Revised Cash Limit

Transportation & Highways

Support Services

645

645

Highways

5,695

(3)

5,692

Access Management

2,834

2,834

Car Parking (excluding Park & Ride)

(4,525)

(4,525)

Park & Ride

(279)

(279)

Corporate Transport Savings

(40)

(40)

SUB TOTAL

4,330

(3)

4,327

Life Long Learning

Education

77,283

77,283

Adult Education

SUB TOTAL

77,283

77,283

Social Services

Adult Services

24,596

24,596

Children's Services

7,599

13

7,612

Other Services

2,648

2,648

SUB TOTAL

34,842

13

34,855

Leader

Corporate Projects

798

798

Youth & Community

1,308

1,308

Information & Development Services

306

32

338

Corporate Grants to Voluntary Bodies

174

174

SUB TOTAL

2,586

32

2,619

Sustainability & the Environment

Planning Services

3,069

3,069

Cleansing

3,637

3,637

Waste Disposal

4,839

3

4,842

SUB TOTAL

11,546

3

11,549

Economic Development

Western Riverside

57

57

Stone Mines

53

53

Property Services

833

833

Commercial & Corporate Estate

(3,938)

(20)

(3,958)

Corporate Performance Unit

518

160

677

Economic Development

1,191

1,191

SUB TOTAL

(1,286)

140

(1,147)

Resources

Corporate Support Services

4,159

(160)

4,000

Resources Director & Business Services

877

877

Emergency Management Unit

119

119

Strategic Resource Planning

1,154

(32)

1,121

Revenues & Benefits

1,137

1,137

PARIS Project

13

13

Legal Services

Operations Non Trading

301

301

Operations Trading

(684)

(684)

Loan Charges

3,055

3,055

Interest on Balances

Unfunded Pensions

1,610

1,610

Council Tax Benefits & Housing Benefits

1,616

1,616

Other Miscellaneous Budgets

299

(26)

273

SUB TOTAL

13,656

(218)

13,438

Tourism, Leisure & Culture

Libraries & Information

2,098

2,098

Arts

587

10

596

Tourism

372

372

Heritage including Archives

(3,234)

6

(3,229)

Leisure

3,195

18

3,213

SUB TOTAL

3,017

33

3,050

Community Safety and Housing

Environmental & Consumer Services

1,806

70

1,876

Housing

2,106

(5)

2,101

Drug Action Team & Community Safety

702

5

707

Youth Offending Team

187

187

Public Protection

121

(70)

51

Fire Service

6,892

6,892

Magistrates

251

251

Coroners

159

159

Environment Agency

665

665

SUB TOTAL

12,888

12,888

TOTAL £K

158,863

158,863

Sources of Funding (£)

Council Tax

58,931

58,931

Revenue Support Grant

47,880

47,880

Redistributed Business Rates (NNDR)

51,243

51,243

Collection Fund Surplus

486

486

Balances

323

323

Total

158,863

158,863