Meeting documents

Part A) Base Position Summary

£000's

Under spend - appendix 1, column 3

-1,256

Less net overspent items already automatically carried forward (table 2, table 5,and column 2 table 6)

-1,886

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

-3,142

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

-3,142

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

518

Add Carry forward Under Spends listed for decision - Table 4

456.5

Add Write off overspends listed for decision - Table 5

1,691

Subtract Carry forward over spends listed for decision - Table 6

0

Net Under spend if all agreed would then be

-476.5

Contingency set in 2005/06 budget for 2004/05 overspends was £400k

Net surplus over approved budget - to be returned to balances and earmarked for specific provisions (Appendix 1 paras 1.6, 1.15 & 1.16) - (total including £400k contingency for 04/05 overspend is £876.5k)

-476.5

Over/Under spend Carry Forward Requests - approved under rules of BMS - 2004/05 to 2005/06

Requested approval

£

Already Approved under BMS/ SR £

Director

Education Portfolio

Carry forward under spend on school budgets - Under the fair funding legislation approval of this is a legal requirement as all funding allocated to schools is ring fenced.

149,142

MY

Resources Portfolio

Carry forward of single status provision - costs expected in 2005/06 & 2006/07 - agreed in 2005/06 Council budget.

51,540

JE

Total

200,682

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

Leader's Portfolio

Customer Access

Underspend arising from rescheduling of developments.

90,000

SB

SB

Sustainability and the Environment Portfolio

Planning service - Local Plan - estimated requirement to complete 2005/06 funding.

175,000

SB

Table 3 Continued

Requested approval £

Already approved under BMS £

Director

Resources Portfoilio

Linear Way

Within 2001/02 a provision for the restructuring of linear way was approved. This restructuring has been incremental, with 2004/05 the links with Training services have been fully explored. The funding has been drawn down as needed in each financial year, so the unspent balance is therefore requested to rolled forward, reflecting previous treatments

54,000

PR

ODPM Survey

To be used for CPA linked major market research

20,000

SB

Corporate Training

Training linked to the delivery of Change Programme

76,000

SB

Area Committees

Funding required for evaluation and change

19,000

SB

Human Resources

Underspend on Resourcelink implementation and Recruitment Project

31,000

SB

Organisational Improvement
Funding for staff resource to progress achievement of savings targets identified by Headroom Group

53,000

JE

Total Proposed for Carry Forward

518,000

Under spend Carry Forward Requests - those not approved under rules of BMS - 2004/05 to 2005/06

Requested approval £

Already Approved under BMS £

Director

Reported in January?

Resources Portfolio

Resources Management & Business Services

Request to carry forward underspend to fund new costs on Corporate Governance that will be incurred in 2005/06 (estimated cost is £51k)

42,000

JH

Yes - underspend was intended to fund 2004/05 overspends on Revenues & Benefits expected if the NNDR system failed to be delivered on time.

Revenues & Benefits

Underspend due to anticipated delay in implementing new software not occurring, and consequent addition costs being avoided. Carry forward requested to fund new costs for additional financial support, permanent implementation of the "self service" telephone system, and a review of R&B's processes - all of which are aimed at improving efficiency within the service. The estimated costs of these in total are £77k, so the service will still need to find a further £41k if they are all to proceed.

36,000

JH

No - overall overspend position reported on R&B in January because it was believed that the NNDR system would not be completed on time, which would have resulted in an overspend on the service. This was avoided by some serious effort on behalf of the team.

Transport & Highways

Transport & Transportation

A £51,000 surplus was achieved from Penalty Charge Notices in 2004/05 - under the decriminalisation of parking charges, this is required to be returned into improved transport measures. The amount is requested to be carried forward to pursue transport studies which will advance the rapid transport project within the Bath Western Riverside development. Resource limitations meant that an external consultant has been engaged, but this wasn't within the timescale of the 2004/05 financial year.

51,000

PR

No - the underspend was reported but assumed it would be used to offset waste service pressures

Under spend Carry Forward Requests - those not approved under rules of BMS - 2004/05 to 2005/06

Requested approval £

Already Approved under BMS £

Director

Reported in January?

Community Safety & Housing Portfolio

Environmental Services - Request to carry forward under spend to implement recommendations of the service improvement review (Best Value Review

44,000

JA

Yes - this had been highlighted in a report to the Executive Member. It had therefore already been flagged as a planned under spend to be carried forward

Environmental Services -
Request to carry forward underspend to fund survey of public demand for taxis services. In April the Executive decided not to change its policy of restricting the number of licensed hackney carriages and that a survey was necessary. Initial estimates suggest a cost in the order of £18,000 to the Licensing cost centre.

18,000

JA

No - the year end underspend is greater than that reported in January (£41k) and the only carry forward request identified was for the Best Value item above

Housing

Request to carry forward underspend to fund charges relating to St John's Court arising from change in Council policy regarding charging Council Tax on properties that are empty for more than one year.

8,000

JA

No - Housing was anticipating a year end overspend in January. The service has only recently been advised about the additional Council Tax liability for St John's Court in 2005/06.

Community Safety

Request to carry forward underspend which arose due to delays in agreeing Community Safety projects in 2004/05. Carry forward will fund the following projects:

 CCTV £50k - expansion of CCTV provision in Bath & North East Somerset

 Street Lighting Enhancements £25k

 Elder Aware project £5k

80,000

No - spend was shown as 93on target94 in the April to January revenue monitor

Table 4 (Cont) Under spend Carry Forward Requests - those not approved under rules of BMS - 2004/05 to 2005/06

Requested approval £

Already Approved under BMS £

Director

Reported in January?

Economic Development Portfolio

Property Services

The Commercial Estate achieved a surplus of £400,000 over budget in 2004/05. This is a request to carry forward£60,000 to pay for land registration. Since 2003-4 there has been provision in the capital budget for voluntary registration of the Council's property holdings. Voluntary registration anticipates a future compulsory registration requirement and takes advantage of beneficial land registration fees and economies of scale in preparing title documents for registration. Savings on future fees have so far been substantial but the effect on current costs is not yet noticeable.

The provision in the 2005-6 capital programme has been removed a year earlier than expected - before the point at which efficiency savings will start to finance the remainder of the registration programme. In order to continue the registration programme, additional finance of£60,000 is needed in 2005-6.

60,000

JH

Yes - the underspend and request for carry forward was included in monitoring reports from January onwards

Commercial Estate

As mentioned above the Commercial Estate achieved a surplus of£400,000 in 2004/05. A carry forward of £100,000 is requested to implement changes to the Commercial Estate which will ensure this asset is being used in the most effective way in supporting the Council's service and financial objectives. If agreed the budget will be held in corporate budgets pending a report to the Council Executive with a proposed spending plan.

100,000

JH

No - The underspend was reported in the January monitoring reports but no specific carry forward request was included at that stage, as the consultant review was only agreed at DG in May as part of the Medium Term Financial Plan actions.

Leader's Portfolio

Communications & Marketing

Underspend related to staff vacancies to be reallocated for communications linked to delivery of Change Programme including branding.

17,500

SB

Yes - underspend was reported in January but no specific carry forward request included in notes to monitoring reports

TABLE 4 TOTAL

456,500

Requests to write off overspends

Request

£

Already approved under BMS £

Director

Social Services Portfolio

Social Services overspend - recovery is not viable in 2005/06. An additional£1.3m has been allocated by the Council to Social Services to avoid overspending in the future.

1,465,000

JA

Resources Portfolio

Human Resources - recovery is not viable in 2005/06. 2004/05 overspend request to be written off (Human Resources service to produce a revised business plan for balancing their 2005/06 budget for agreement by Directors Group)

99,000

SB

Transportation and Highways Portfolio

Transport savings - requirement to find transport savings in all areas of the Council.

40,000

PR

Economic Development Portfolio

Training Services - balance of overspend less £55k carried forward(£142k overspend in 04/05)

87,000

SB

Total

1,691,000

0

Carry forward of overspends to be recovered in 2004/05 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 non schools, non ISB overspend (this is the net balance of the Education Director i.e Education Non schools, Youth & Community and Arts)

16,000

16,000

1

MY

Economic Development Portfolio

Corporate Estate - Overspend carried forward for recovery from disposal of Frome Road and North Parade.

114,000

114,000

1

JH

Property Services - overspend is the result of work carried out on development schemes for which costs will be offset against income received in 2005/06

147,000

147,000

1

JH

Training Services - The financial viability of Training Services is currently under review, and it is unlikely that the operation will be able to recover the full amount of the deficit incurred in 2004/05. The Service has therefore requested that only £55k of the £141k overspend in 2004/05 should be carried forward for recovery in 2005/06, and that the balance of £86k should be written off."

55,000

55,000

1

SB

Tourism, Leisure & Culture

Libraries & Information - carry forward of overspend for recovery in 2005/06

65,000

65,000

1

SB

397,000

397,000