Meeting documents

Part A) Base Position Summary

£000's

Under spend - appendix 1, column 3

-1,727

Less net overspent items already automatically carried forward (table 5)

-393

Net Under spend - Net of above figures (BMS position)

-2,120

Part B) Final proposed position, (all in £000's)

This includes all items contained within this Appendix and reflects the final position if all the items listed are agreed.

Net Under spend - figure above

-2,120

Add Carry forward Financial Plan items listed for decision - Table 3

290

Add Carry forward Under Spends listed for decision - Table 4

348

Subtract Carry forward over spends listed for decision - Table 5

0

Net Under spend if all agreed would then be

-1,482

Provisions in Earmarked Reserves to offset overspends in Education & Transport Highways subject to further reports - Table 5 Section 2

266

Earmarked Provisions (agreed Council Executive 1^st March 2006)

60

Clear Heritage balance relating to 2004/05 (agreed Council Executive 1^st March 2006)

40

Proposed Earmarked Provision - Coroners additional costs 2006/07 (Appendix 1 paragraph 1.10)

95

Proposed Earmarked Reserve - Recreation Ground Trust (Appendix 1 paragraph 1.10)

100

Net surplus over approved budget - to be returned to balances. (Negative figure = increase in balances)

-921

Over/Under spend Carry Forward Requests - approved under rules of BMS - 2005/06 to 2006/07

Requested approval

£

Already Approved under BMS/ SR £

Director

Education Portfolio

The outturn position for Schools will not be finalised in time for this report - as the budget for Schools is ring-fenced any under or overspend will automatically be carried forward into 2006/07.

GQ

Total

0

0

Financial Plan under spends proposed for carry-forward:-

All items approved will require some justification of why the carry forward is required and evidence of a plan to spend in accordance with the original purpose.

Requested approval £

Already approved under BMS £

Director

Sustainability and the Environment Portfolio

Planning service - Local Plan - underspend required to be carried forward to fund the cost of the Planning Inquiry report, and any associated works in 2006/07.

139,000

SB (PR)

Public Realm Improvements - this relates to the Twerton Enhancement Scheme. The scheme was designed in the last financial year 05/06 and the contract let. The work is about to start and the £12k is required as the planning service's contribution to the scheme.

The requirement for a carry forward has been brought about by the timescales relating to the development and implementation of the project, crossing over financial years.

12,000

SB(PR)

Resources Portfolio

Carry forward of single status provision - costs now expected in 2007/08

51,540

JE

Financial Plan under spends proposed for carry-forward:-

All items approved will require some justification of why the carry forward is required and evidence of a plan to spend in accordance with the original purpose.

Requested approval £

Already approved under BMS £

Director

Organisational Improvement
£60,000 relates to funding for staff resource to progress achievement of savings targets identified by the Efficiency Team, £27,500 is the amount unallocated from 2005/06.

87,500

JE

Total Proposed for Carry Forward

290,040

Under spend Carry Forward Requests - those not approved under rules of BMS - 2005/06 to 2006/07

Requested approval £

Already Approved under BMS £

Director

Reported in January?

Resources Portfolio

Resources Management & Business Services

Request to carry forward underspend to fund work required for the Corporate Audit Committee

20,000

JH

Yes

E-Procurement -request to fund delayed work on E-Procurement within Debtors necessary to comply with E-Gov requirements. This was not reported in January as it was anticipated that contractual negotiations would be concluded and payment made in the financial year. This has not been the case.

60,000

JH

No

Request to carry forward underspend to fund financial work relating to S106 formula in respect of Bath Western Riverside. The level of work was not anticipated in December/January but it has proved necessary in order to progress the SPD and the scheme. If the carry forward is not approved the work cannot continue.

20,000

JH

No

Request to carry forward underspend to fund unbudgeted additional costs for the Interim Head of Finance & Resources Planning while recruitment to the new structure proceeds.

11,000

JH

No

Under spend Carry Forward Requests - those not approved under rules of BMS - 2005/06 to 2006/07

Requested approval £

Already Approved under BMS £

Director

Reported in January?

Recruitment costs for new Finance Assistant Director - carry forward request to fund one-off costs of recruiting AD Finance

20,000

JH

No

Revenues & Benefits

Homeworking Project - delayed expenditure on a project with DWP funding which is contingent on match funding by the Council.

49,000

JH

Yes

Community Safety & Housing Portfolio

Environmental Services -
Request to carry forward underspend arising from additional income in 2005/06 to fund extra licensing enforcement initiatives and to monitor and review the Licensing Policy.

18,000

JA

Yes - this has also been agreed with the Portfolio Holder

Economic Development Portfolio

Commercial Estate

Commercial Estate Options Review - the majority of the work on this project will now take place in 2006/07, carry forward of the remaining budget is requested.

50,000

JH

No

Training Services

A year end underspend of £56,040 has arisen. The re-launched service is externally funded on an academic year basis, and this underspend is required to finance costs that wall fall between the end of the financial and academic years

56,000

SB (GQ)

Yes

Table 4 (Cont) Under spend Carry Forward Requests - those not approved under rules of BMS - 2005/06 to 2006/07

Requested approval £

Already Approved under BMS £

Director

Reported in January?

Major Projects

Carry forward of underspend to contribute towards £100k of revenue financing of capital for Bath Development in 2006/07 as agreed in the 2006/07 Budget Report.

28,840

JB

Yes

Sustainability & Environment Portfolio

Planning (Policy & Projects)

Rural Programme: a carry forward of £15,000 is requested. This amount is the Council's 'match funding' to support this Programme, the start of which has been delayed

15,000

SB (JH/JB)

Yes

TABLE 4 TOTAL

347,840

Carry forward of overspends to be recovered in 2006/07 and subsequent years.

Amount to be requested and/or already approved - col 1 (£)

Amount Approved under BMS

- col 2 (£)

Anticipated Period of Recovery (years)*

Director

Education portfolio

Carry forward overspend attributable to the introduction of the Education Management Information System (to be recovered over 3-5 years)

127,000

127,000

3-5

GQ

Section 2

*Agree, at this stage, not to write-off the following overspends in Education & Transport, but to create earmarked reserves to cover these overspends subject to reports on Home to School Transport and Transport & Highways to the Council Executive in September 2006.

Children's Portfolio

Non schools, non ISB overspend (this is the net balance of the Education Director i.e Education Non schools, Youth & Community and Arts) - relates to Home to School transport costs which can not be recovered in 2006/07.

212,000

212,000

*See note above

GQ

Transport & Highways

This amount relates to the net overspend on operations and arises from the demand led services of concessionary fares and car parking, the effects of which could not be wholly contained through underspends in other operations services. A major part of the overspend in transport is due to in-year price increases by contractors which could not be anticipated.

54,000

54,000

*See note above

PR

TOTAL

393,000

393,000