• Table 1 is summary of net expenditure by Service Area and includes the following information:
o Service Description
o Year to date profiled budget
o Year to date actual expenditure
o Variance from budget to date
o Original annual budget estimate for the financial year 2007/08
o Latest estimate for the financial year 2007/08
o Variance forecast from original budget for the financial year 2007/08
• Table 2 is a detailed list of the items that make up the variance forecast from original budget for the financial year 2007/08.
• Changes to the Original Estimates are initially agreed at the monthly financial clinics between directorate teams, the Chief Executive and Chief Finance Officer. If the changes exceed £5,000 then a report is presented by the Service Manager to Policy Committee for subsequent approval and in some cases to Council for ratification. Council is the final decision making body on matters pertaining to changes relating to the employee establishment.
• All changes agreed at Policy Committee in July 2007 and at Council in August 2007 have been reflected in the Latest Estimates.
• The Finance team has completed the profiling of all budgets using the previous year’s spending patterns. The next stage is to meet with budget holders to ensure that budget profiling is as closely aligned to the spending patterns as possible.
• New Service Areas have been created within the accounts for the following support services: Accountancy, Internal Audit, Legal Services, Democratic Services, Performance Management, Personnel and Communications. These services are reported within the Administration service area currently and a detailed exercise is underway to separate the budgets related to these services. This exercise should be completed in time for the October financial clinics.
Notes to Table 1
• Building Regulations: 56% of the budgeted income has now been received; this is £30k above the expected income.
• Repairs Maintenance & Contracts: 41% of the budget is spend which is £15k above the expected budget, however this could be due to seasonal variations which require the profiling to be adjusted to reflect the actual spending pattern.
• Taxi Licensing: the impact of out of borough taxi licensing has increased our income to £50k as at 31st July 2007, this exceeds the expected budget by £44k.
• Local Licensing: income to date (£5k) is £4k below the expected income (£9.9k).
• Recycling: to date 57% (£24.3k) of the budgeted income (£42.4k) has been received; this could either be an increase in revenue or a profiling issue.
• Refuse Collection: the Environment contract is overspend by £44.8K as at 31st July 2007 when compared to the expected budget. Projecting the current charges forward to the 31st March 2008, it is estimated that expenditure will exceed the original estimate by at least £60k.
• Off Street Car Parks: the income from car parking is 4% (£44K) above the expected income as at 31st July 2007. This could be an increase in revenue or a profiling issue.
Table 1: General Fund Net Expenditure (as at end July 2007) and latest Forecast
Service Description
YTD Budget
YTD
Actual
Variance
From
Actual
Original
Estimate
2007/08
Latest
Estimate
2007/08
Variance
From
Original
Culture & Heritage
£
£
£
£
£
£
Museum & Art Gallery The Barracks
49,044
39,708
(9,336)
117,950
128,250
10,300
The Maltings Arts Centre
116,600
116,600
0
194,810
194,810
0
Archives
1,570
2,016
446
35,010
35,010
0
Camping and Caravan Sites
(1,788)
(9,290)
(7,502)
-30,910
-30,910
0
Parks & Open Spaces
22,777
16,666
(6,111)
124,900
124,900
0
Recreation Grounds
67,245
66,436
(809)
80,300
80,300
0
Lands & Properties
9,603
7,248
(2,355)
42,470
42,470
0
Beaches & Foreshores
(201)
1,902
2,103
14,110
14,110
0
Golf Course Magdalene Fields
645
621
(24)
-510
-510
0
Sports & Community Centres
316,114
310,521
(5,593)
482,870
552,870
70,000
Mitchell Memorial Hall
2,814
4,040
1,226
3,370
3,370
0
Tourism
75,757
85,342
9,584
138,080
138,080
0
Tourism Projects
8,222
5,187
(3,035)
83,610
89,270
5,660
Planning and Development
0
Economic Development
14,205
21,687
7,483
211,430
213,930
2,500
Town Planning
47,768
62,517
14,749
363,660
624,400
260,740
Building Regulations
(23,352)
(71,222)
(47,870)
29,510
29,510
0
Central Services to the Public
0
Borough & Parish Elections
54,941
62,672
7,731
79,650
79,650
0
Register of Electors
6,775
5,189
(1,586)
41,220
41,220
0
B-u-T Corporation (Freemen) Trustees
0
0
0
-42,060
-42,060
0
Land Charges
(18,159)
(19,676)
(1,517)
-20,790
-20,790
0
National Non-Domestic Rates
815
471
(344)
-7,970
-7,970
0
Council Tax Collection
13,256
11,723
(1,533)
290,640
290,640
0
Council Tax Relief
0
0
0
31,900
31,900
0
Corporate and Democratic Core
0
Corporate Management
106,883
95,167
(11,716)
775,560
775,560
0
Council Offices
83,751
78,366
(5,385)
-55,360
-55,360
0
Information Technology
390,711
400,503
9,792
44,130
44,130
0
Council Depot
0
0
0
-18,530
-18,530
0
Administration
237,623
254,694
17,071
-45,340
112,220
157,560
Mayoralty and Civic Expenses
6,920
9,441
2,522
29,340
29,340
0
Committee Administration
0
0
0
132,900
132,900
0
Town Committee
Repairs Maintenance & Contractors
66,000
81,334
15,334
200,000
200,000
0
Miscellaneous
0
Miscellaneous
102,821
83,432
(19,389)
233,940
233940
0
Crime & Disorder Partnership
-4360
-4755
(395)
56,840
56,840
0
Environmental Services
0
Cemeteries
30,825
34,004
3,179
71,920
71,920
0
Environmental Health Services
14,179
7,145
(7,034)
299,570
299,570
0
Pest Control
)
10,340
10,340
0
Public Conveniences
73,972
67,250
(6,722)
225,290
225,290
0
Taxi Licensing
(3,383)
(45,259)
(41,876)
2,650
2,650
0
Local Licensing
(9,926)
(5,064)
4,863
21,230
21,230
0
Street Sweeping
61,250
63,557
2,307
380,670
380,670
0
Recycling
(2,403)
(9,507)
(7,104)
64,260
64,260
0
Refuse Collection (Client)
3,676
47,757
44,081
662,800
662,800
0
Coast Protection
105,530
105,527
(3)
110,730
110,730
0
Planning and Development
0
Markets
(27,764)
(23,435)
4,329
-23,420
-23,420
0
Highways, Roads and Transport
0
NCC Agency
(11,388)
14,797
26,185
18,740
18,740
0
Other Highway Functions
1,348
1,263
(85)
8,310
8,310
0
Off Street Car Parks
(279,756)
(322,423)
(42,666)
-604,670
-604,670
0
On Street Car Parks
(865)
(783)
82
-2,590
-2,590
0
Concessionary Fares
102,325
79,196
(23,130)
217,000
217,000
0
Housing General Fund
0
Benefit Administration
(90,673)
(97,724)
(7,051)
46,740
46,740
0
Rent Allowances
0
0
0
105,800
105,800
0
Care Of The Homeless
2,680
4,937
2,257
52,900
52,900
0
Improvement Grants
69
532
462
40,830
40,830
0
Housing GF Miscellaneous
(1,054)
(2,499)
(1,445)
-110
-110
0
Corporate and Democratic Core
0
Committee Administration
8,591
8591
0
35,150
35,150
0
Total Net Expenditure
1,719,986
1,637,811
(82,175)
5,360,870
5,867,630
506,760
Notes to Table 2
• The detail analysis of the total Variance from Original Estimate (£506,760) on Table 1 is analysed in Table 2.
• A general fund capital budgetary control report as at 30th June 2007 was presented and approved by Policy Committee on 25th July 2007. The report identified revenue contribution to capital of £75,740 on schemes carried forward from 2006/07.
• An additional revenue contribution to capital of £100,000 was agreed at Council on 9th August 2007 in order to facilitate the swift achievement of creating a fully accessible reception point which will bring together reception and cashier services and staff, and create private interview spaces.
• In total an additional revenue contribution to capital of £175,740 has been approved.
Table 2: Detailed Analysis of Variance from Original Estimate
Service Area
Subject
Impact 2007/08
Approved by
When
Sports & Community Centres
Specialist legal services for new leisure centre contract
£35,000
Policy CSR
Apr ‘07
Sports & Community Centres
Specialist procurement services for new leisure centre contract
£35,000
Policy CSR
Apr ‘07
Museum & Art Gallery
Service charges from English Heritage
£10,300
Policy
Jun ‘07
Tourism Projects
Funding for Christmas lights
£5,660
Policy
Jun ‘07
Town Planning
Planning Professional Fees (RPI)
£10,000
Policy CSR
Feb ‘07
Town Planning
Local Development Framework for work not completed in 2006/07
£75,740
Policy
Jul ‘07
Town Planning
Back scanning of planning and building application files
£43,000
Policy
Jul ‘07
Town Planning
APAS service contract
£7,000
Policy
Jul ‘07
Town Planning
Wind Farm Studies
£4,000
Policy
Jul ‘07
Town Planning
On-line procedures manual
£38,000
Policy
Jul ‘07
Town Planning
Wind farm applications, the fees received in 2006/07 relate to work activities in 2007/08
£83,000
Policy
Jul ‘07
Economic Development
Berwick Master Planning Process, fees not budgeted
£2,500
Finance Clinic
Jul ‘07
Administration
Support to Personnel Manager for one year
£14,170
Policy
Jun ‘07
Administration
Staff savings from the restructure of will not be realised
£131,300
Council
Aug ‘07
Administration
£12,090
Council
Aug ‘07
Sub total
£506,760
Revenue contribution to Capital
Additional funding to improve customer face to face access
£100,000
Council
Aug ‘07
Revenue contribution to Capital
Schemes carried forward from 2006/07 to be approved by Policy Committee
