Council Overall Budget Monitor

Financial Monitoring Statement: All Portfolios

APPENDIX 1

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-02

£'000

£'000

£'000

£'000

£'000

£'000

Transportation & Planning Policy

2,898

3,340

(442)

6,402

6,413

(11)

FAV

1

Education

30,671

30,931

(260)

69,936

69,934

2

ADV

Social Services

13,026

15,550

(2,523)

31,338

31,238

100

ADV

2

Customer Satisfaction, Best Value & E-Government

(877)

(1,063)

186

(1,715)

(2,138)

423

ADV

3

Economic Regeneration & Environment

5,193

5,309

(117)

10,214

10,190

24

ADV

4

Resource Planning & Support Services

4,746

8,246

(3,500)

13,778

13,820

(42)

FAV

5

Tourism, Culture & Leisure

434

692

(258)

3,308

3,350

(41)

FAV

6

Community Safety and Housing Services

5,412

6,512

(1,099)

11,699

11,750

(51)

FAV

7

TOTAL

61,504

69,517

(8,013)

144,961

144,557

404

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: Corporate savings target of £80,000 (£40,000 carried forward from 2001/02) for transport not yet identified, capital recharge budget in Development Control is not being realised, and higher cost of concessionary fares anticipated. These overspends are partly offset by the car parking service and Park & Ride where income is currently ahead of target and a year end favourable balance of £161,000.

NOTE 2: Children's Services: There is an overspend on children's placements (£300,000) partly offset by underspends on the children's salaries budgets and the fostering budgets. The placement overspend is due to a specific high cost placement. Adult Services: There is currently a small forecast underspend (£200,000) against the residential and nursing budgets which is offset by an overspend against the purchased domicilliary care budgets (£230,000). This does not allow for new placements in the latter half of the year. There is also a small underspend against salary budgets due to some vacancies and difficulty in recruitment. We are currently investigating whether any underspends against the funding for the transfer of preserved rights placements is required to be reimbursed. Elderly Persons Homes: There is an overspend against the salaries budgets offset by additional income. The forecast for the final position for the homes will depend on whether there is an early closure of Greenacres elderly persons home.

NOTE 3: Property Services - Costs of implementing Asset Management Planning (AMP) are proving higher than allocated funding causing a projected overspend of £115,000. Corporate Estate - Main reasons for the forecast overspend of £293,000 are the unplanned delays in relocating staff to Plymouth House, and in releasing space in Abbey Chambers and the Guildhall (enabling savings in other properties). Targets for Commercial Estate income were raised in the 2002/03 budget and, in the present commercial letting market, are likely to be underachieved by about £54,000 this year. Various actions are under way to increase income and reduce costs to reduce this potential deficit.

NOTE 4: Economic Development predicted overspend of £24,000 due to additional staffing costs with the Local Partnerships section. Small underspend on Waste Management (£7,000) offset by overspend on Partnerships and Projects Planning Services (£7,000).

NOTE 5: Emergency Management - Central Government grant cut but Council duties increase, forecast overspend of £17,000 expected to be covered by savings in other Resources services. Revenues & Benefits - Current heavy financial commitments have been incurred in meeting service delivery problems. Forecasts have been reviewed in detail and actions are being implemented to improve performance and control spending. Action Line is predicted to overspend by £20,000 due to anticipated staff cover costs. External Audit fees projected to be £153,000 over budget due to increase in core charge mainly due to Comprehensive Performance Assessment work. Loan Charges are expected to underspend by £97,000. Operations Trading forecast to overspend by £22,000 due to an overspend predicted in Leisure Services of £225,000 (income below budget and staff related costs) partly offset by favourable forecasts in the following areas:- Commercial Services (£16,000), Direct Services (£75,000) and Operations Overheads (£113,000).

NOTE 6: Heritage forecast a favourable year end position of 92,000 underspent, with admissions income higher than anticipated. Tourism - predicting year end underspend of £11,000 due to salary savings in the Tourism Bureau, partly offset by shortfalls in income achieved by the TIC, particularly accommodation booking fees. Leisure Services are predicted to overspend by £25,000 due to £50,000 of litigation costs partly offset by savings of £25,000 in the Leisure Trust Financial Plan Item. Libraries & Information are predicted to overspend by £35,000, the main contributory factors include increased costs of the Foursite consortium, the effect of the recent pay award and likely shortfalls in achieving sponsorship income and savings built into the base budget. The Arts Service is expected to overspend slightly by £2,000.

NOTE 7: Housing Services - Spa Care Line projected to overspend by £60,000 mainly due to an assumed refund to Somer Housing relating to the cost of the monitoring service. Public Protection predicted to underspend by £100,000 due to increase levels of income achieved by the Land Charges and Building Regulation functions. There are also small over spends predicted for Environment & Consumer services (£9,000) and the Coroner budget (£2,000).

Budget Reconciliation

The overall monitoring position for these services is

Budget per last report

144,475

that they are currently

£8,013,000

Underspent

Virements

83

and by the end of this financial year

Current budget

144,557

they are forecast to be

£404,000

Overspent

2002/2003 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 and are reported for approval under the Budget Management Scheme (Paragraph 9)

LOG 02#24

Public Service Agreement Implementation - Transfer of Financial Plan money from Corporate Budgets to Best Value.

Resources Planning & Support Services - Other Misc Budgets

50,000

Customer Satisfaction, Best Value & E-Govt - Best Value & Procurement

50,000

LOG 02#25

Concessionary Rents for local amenity shops - transfer of Financial Plan money from Commercial Estate budgets to Economic Development.

Customer Satisfaction, Best Value & E-Govt - Commercial Estate

20,000

Economic Development & Environment - Economic Development

20,000

LOG 02#26

Spa Water Monitoring - Contributions towards costs of spa water monitoring.

Transportation & Planning Policy - Highways

20,000

Community Safety, Housing & Consumer Services - Public Protection

21,600

Tourism, Leisure & Culture - Heritage Services

1,600

LOG 02#27

Student Liason Committee - Allocation of Financial Plan budget from Corporate Budgets to Education.

Resources Planning & Support Services - Other Misc Budgets

14,000

Education

14,000

LOG 02#28

Members Allowances - correct budget using elections budget earmarked for referendum which will not occur this financial year - [2002/03 only]

Resources Planning & Support Services - Corporate Support - Elections

65,000

Resources Planning & Support Services - Corporate Support - Members Support

65,000

LOG 02#29

Legal Services Corporate Overheads - technical adjustment between Legal Services and Corporate Overheads to reflect fully charged out service.

Resources Planning & Support Services - Legal Services

79,590

Resources Planning & Support Services - Other Misc Budgets (Corporate Overheads)

79,590

LOG 02#30

Spa Care Line - Contribution towards Directorate recharges. [2002/03 Only]

Economic Development & Environment - Cleansing

1,000

Transportation & Planning Policy - Highways

2,000

Transportation & Planning Policy - Access Management

1,000

LOG 02#31

Pay Inflation - Allocation of 0.25% pay inflation currently held under Corporate Budgets awaiting agreement of pay award.

Resources Planning & Support Services - Other Misc Budgets

110,174

Customer Satisfaction, Best Value & E-Govt

6,990

Community Safety, Housing & Consumer Services

4,620

Economic Development & Environment

360

Education

11,190

Resources Planning & Support Services

19,203

Social Services

35,590

Transportation & Planning Policy

19,490

Tourism, Leisure & Culture

12,731

LOG 02#32

Carry Forward Correction - Correct portfolio allocation of carry forward money for Social Inclusion

Resources Planning & Support Services - Corporate Support Services

732

Customer Satisfaction, Best Value & E-Govt - Corporate Projects

732

LOG 02#33

DAT Pooled Budget - transfer of resources into a pooled budget.

Social Services - Adult

138,689

Community Safety, Housing & Consumer Services - Drug Action Team

138,689

LOG 02#34

Marketing Financial Plan Item - transfer unallocated budget from corporate budgets to Communications & Marketing.

Resources Planning & Support Services - Other Misc Budgets

15,000

Resources Planning & Support Services - Corporate Support - Communications & Marketing

15,000

LOG 02#35

Social Services Flat Screen increase in IDS SLA (move to Plymouth House)- transfer of budget to provide for increase in IDS SLA charge to Social Services from using flat screens to reduce new office space requirements. Resulting savings will be achieved by the Corporate Estate once alternative use of previous office space is finalised.

Customer Satisfaction, Best Value & E-Govt - Corporate Estate

3,550

Social Services - Adult

1,900

Social Services - Other

1,150

Housing

500

LOG 02#36

NNDR Revaluation - Rates refund following revaluation at the three household waste & recycling centres. Money returned to Council's balances [2002/03 Only]

Economic Development & Environment - Waste Management

66,000

Balances

66,000

LOG 02#37

Insurance Premiums - Allocation of provision to meet increased insurance premiums following re-tendering of insurance contract.

Resources Planning & Support Services - Other Misc Budgets

197,668

Tourism, Culture & Leisure

54,608

Social Services

14,822

Transport & Planning Policy

27,696

Community Safety, Housing & Consumer Services

5,885

Customer Satisfaction, Best Value & E-Govt

88,613

Resources Planning & Support Services

6,044

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 02#38

Health & Safety Enforcement - budget transfer to fund health & safety enforcement.

Community Safety, Housing & Consumer Services - Public Protection

10,000

Community Safety, Housing & Consumer Services - Env & Consumer Services

10,000

LOG 02#39

Performance Measurement - budget transfer to reflect staffing transfer from Corporate Projects team to the Best Value Team.

Customer Satisfaction, Best Value & E-Govt - Corporate Projects

33,900

Customer Satisfaction, Best Value & E-Govt - Best Value Team

33,900

LOG 02#40

Social Services Personnel - re-allocation of personnel budgets.

Social Services - Adult

1,165

Social Services - Other

1,165

LOG 02#41

Joint Finance Funding - Correction to funding allocations

Social Services - Adult

862

Social Services - Other Services

362

Social Services - Children's Services

500

LOG 02#42

Social Services Salary Amendments - re-allocation to cover grade re-evaluation.

Social Services - Other

1,475

Social Services - Child

1,475

LOG 02#43

Waste Operations - funding of operations PC recharge.

Economic Development & Environment - Cleansing

5,400

Economic Development & Environment - Waste Management

5,400

PORTFOLIO CASH LIMITS 2002/03

EXECUTIVE PORTFOLIO

Service

September 4th Cash Limits

Virements Reported Dec 4th

Revised Cash Limits

£'000

£'000

£'000

Transportation and Planning Policy (Councillor Peter Metcalfe)

Support Services

680

17

697

Planning Services

1,986

1,986

Highways & Transportation

5,496

(9)

5,487

Access Management

2,433

(1)

2,432

Car Parking (excluding Park & Ride)

(3,826)

21

(3,805)

Park & Ride

(256)

(256)

Corporate Transport Savings

(80)

(80)

SUB TOTAL

6,433

28

6,462

Education (Councillor Gerry Curran)

Education

68,667

24

68,691

Youth & Community

1,267

2

1,269

SUB TOTAL

69,934

25

69,960

Social Services (Councillor Jane Tapper)

Adult Services

22,372

(132)

22,239.853

Children's Services

6,624

10

6,633.826

Other Services

2,242

37

2,278.952

SUB TOTAL

31,238

(85)

31,153

Customer Satisfaction, Best Value & E-Government (Councillor Gitte Dawson)

Corporate Projects

662

(30)

632

Property Services

851

9

860

Repairs & Maintenance

2,801

2,801

Commercial and Corporate Estate

(6,908)

59

(6,849)

Best Value & Procurement

456

84

540

SUB TOTAL

(2,139)

123

(2,016)

Economic Development & Environment (Councillor Roger Symonds)

Planning Services

821

821

Cleansing

3,629

(6)

3,623

Waste Disposal

4,619

(61)

4,559

Economic Development

1,121

20

1,141

SUB TOTAL

10,190

(47)

10,144

Resource Planning & Support Services (Councillor Rosemary Todd)

Corporate Support Services

3,639

23

3,662

Resources Director & Business Services

870

3

873

Emergency Management Unit

79

(4)

75

Strategic Resource Planning

1,090

5

1,095

Revenues & Benefits

1,228

8

1,236

Information & Development Services

138

2

139

PARIS Project

500

500

Legal Services

65

(76)

(11)

Operations Non Trading

408

408

Operations Trading

(667)

1

(666)

Loan Charges & Contribution to/from HRA

3,197

3,197

Interest on Balances

(789)

(789)

Unfunded Pensions

1,654

1,654

Council Tax Benefits & Housing Benefits

1,766

1,766

Other Miscellaneous Budgets

642

(307)

335

SUB TOTAL

13,820

(347)

13,473

Tourism, Leisure & Culture (Councillor Nicole O'Flaherty)

Libraries & Information

1,963

3

1,966

Arts

578

578

Tourism

368

368

Heritage including Archives

(2,878)

52

(2,826)

Leisure

3,320

10

3,330

SUB TOTAL

3,350

66

3,415

Community Safety, Housing and Consumer Services (Councillor Steve Hedges)

Environmental & Consumer Services

1,728

16

1,743

Housing

1,960

4

1,964.418

Drug Action Team & Community Safety

469

139

608.124

Youth Offending Team

166

1

166.931

Public Protection

92

12

104

Stone Mines

53

53

Fire Service

6,250

6,250

Magistrates

232

232

Coroners

147

147

Environment Agency

633

633

SUB TOTAL

11,730

171

11,901

TOTAL

144,557

(66)

144,491

Sources of Funding (£)

Council Tax

55,273,000

55,273,000

Revenue Support Grant

35,059,000

35,059,000

Redistributed Business Rates (NNDR)

52,371,000

52,371,000

Collection Fund Surplus

415,000

415,000

Balances

1,439,471

1,373,471

Total

144,557,471

144,491,471