• Administration, collection and recovery of council tax.
• Administration, collection and recovery of non-domestic rates.
• Administration, collection and recovery of sundry debts.
• Receive and determine applications for housing and council tax benefit.
• Recovery of overpaid housing benefit.
• Cash receipting of all income due to the authority.
Corporate Policy
How Policy Implemented
Equality & Diversity
• This service unit will carry out the timetabled Equality Impact Assessments as detailed in the Councils Inclusive Equalities Scheme, and where necessary we will assist other Service Units with their Equality Impact Assessments.
1. Council Tax
2. Housing and Council Tax Benefit
3. Debt Recovery
• This service unit will engage with equality self-assessment, scrutiny and audit on our service delivery.
• This Service Unit will assist where possible in the development of an information and monitoring system for the Councils work on Equality & Diversity.
• Staff within the unit will comply with Council policy for responding to harassment on the grounds of race, disability and gender.
• The service unit will engage in consultation with designated community, staff and stakeholder groups on its equality impact and needs/requirements assessment and its service delivery.
• In any partnership arrangements that this service unit enters into, we will seek to ensure that the equality policy and objectives are incorporated.
• This service unit will engage in development of service level equality objectives and targets.
• Where necessary, the service unit will establish planning groups for monitoring and information systems.
• Staff in the service unit will be encouraged to participate in equality and diversity training opportunities offered by the Council.
Data Quality
The service is committed to the principles set out in the authority’s data quality policy.
The Service conforms to the Covalent protocols.
Internal Audit Key control audits are applicable to all areas within the Service.
Data is shared with the following agencies:
• Department for Work and Pensions (DWP)
• The Rent Service (ROS)
• The Valuation Office Agency (VOA)
Data shared is subject to stringent quality testing e.g.
DWP:
BVPI 79 Accuracy of processing = 100%.
Accuracy of National Insurance Number identification = 99.9%
Service Policy
How Policy Implemented
Department for Work and Pensions Performance Standards
An annual self assessment is submitted.
Quarterly returns for Performance Measures (PM) 1 to 5 are submitted. The results are reported to Members.
Department for Work and Pensions Verification Framework
The Service is fully compliant with the Framework. Compliance is subject to both Internal and External Audit.
Work within Statutory Legislation
• Council tax and non-domestic rates – Local Government Finance Act 1988.
• Cashiers – banking framework.
• Sundry debtors – CIPFA guidelines
• Housing and council tax benefit – Social Security legislation.
Discretionary Housing Policy
The Policy sets out in detail how the policy is administered.
Service Partner Providers
How Partner Supports Service Delivery
Department for Work and Pensions
• Sharing of data via electronic and hard copy information.
• Working within an agreed Service Level Agreement.
• Provision of training.
• Provision of an administration grant.
The Valuation Office Agency
• Sharing of data via electronic and hard copy information.
• Working within an agreed Service Level Agreement.
The Rent Officer Service
• Sharing of data via electronic and hard copy information.
• Working within an agreed Service Level Agreement.
Consilium
• Provides and manages software applications used by all sections of the Service.
District Sub Groups
• Support and share information and experience.
Local Welfare Liason Group
• Support and share information and experience
Alliance & Leicester (Girobank)
• Assists in the efficient collection of council tax
IT Systems
How IT System Supports Service Delivery
Northgate IWorld
Administration of council tax, non-domestic rates, housing benefit and council tax benefit.
Concilium TASK
Administration of sundry debtors.
Capita Income Management
Administration of payment collection.
Serengeti
Document image and workflow for council tax, non-domestic rates, housing benefit and council tax benefit.
Department for Work and Pensions Customer Information System
Provides an exchange of data to enable assessment of entitlement to housing and council tax benefit.
Aspiren
Electronic submission of performance data to the Department for Work and Pensions.
Gandlake Citizens Account
Ability for citizens to view their council tax or non-domestic rate accounts and to be billed electronically.
LoCTA
Exchange of information between Local Authorities to improve the recovery of overpaid housing benefit.
Achievements: Previous Year & Current Year (to date)
Measure or Milestone
Reference
Target 2006/7
Actual 2006/7
Target 2007/8
Forecast2007/8
Council Tax Collection
BVPI 9
98.3%
98.2%
98.3%
98.3%
Non-Domestic Rate Collection
BVPI 10
98.7%
99.5%
99.0%
99.1%
Benefits - speed of assessment of new claims
BVPI 78a
36.0
days
33.4
days
36.0
days
30.0
days
Benefits – speed of assessment of change of circumstances
BVPI 78b
9.0 days
9.8 days
9.0 days
9.0 days
Discretionary Housing Payment Applications decided within 14 days.
LCSRB004
80%
80%
81%
81%
Percentage of Sundry Debt Invoices written off.
LCSRB003
2.2%
0.14%
0.62%
0.50%
Success
How Achieved
Lessons Learnt
Implementation of the Serengeti Document Image and Workflow Module.
Module developed in partnership with Serengeti to provide a module specific for this authority bur also marketable.
Not to delay go live once full quality testing is complete.
Challenge
How Resolved
Outcome
Implement Document Image processing and Workflow in Revenues
Developed and tested in partnership with Serengeti.
Testing complete ready to go live in September 2007.
Financial Resources to Deliver Services
Note: This section of the report will be based on information contained in the Budget Book for the current year, in this case 2007/08. The original budget figures for the current financial year will be used as the base line figure for the calculation of cashable and efficiency gains.
Cost Centre
313
Description
Benefit Administration
Expense
£
Description of Main Activity & Cost
Employees
187,010
Administration of benefit claims
Employees Support
48,135
Support Services
63,822
Service Management
16,861
Running Costs
500
5,920
250
310
4,150
2,490
5,330
68,431
Office equipment
Printing and stationery
Telephones
Computer expenses
Training
Subscriptions
Discretionary Housing Payments
Implementation of the Local Housing Scheme
Capital Charges
0
Gross Expenditure
403,209
Direct Income - Grants
206,288
5,330
4,500
68,431
DWP Administration Grant
Discretionary Housing Payment Grant
DWP miscellaneous grants e.g. Area Benefit Review
Local Housing Allowance Implementation Grant
Direct Income – Fees/Charges
0
Recharge Income
93,800
46,900
Rent Allowance
Council Tax Benefit
Net Expenditure
(22,040)
Cost Centre
312
Description
Rent Allowances
Expense
£
Description of Main Activity & Cost
Employees
93,800
Housing Benefit Administration Recharge
Employees Support
0
Support Services
0
Service Management
0
Running Costs
1,802,440
2,880.330
Rent Allowances paid
Council House rent rebates paid
Capital Charges
0
Gross Expenditure
4,776,570
Direct Income - Grants
1.802,440
2,791,830
DWP Housing Benefit Subsidy Grant
DWP Council House Rent Rebate Subsidy Grant
Direct Income – Fees/Charges
0
Describe income sources
Recharge Income
76,500
Recharge to Services
Net Expenditure
105,800
Cost Centre
405
Description
Council Tax Relief
Expense
£
Description of Main Activity & Cost
Employees
46,900
Housing Benefits Administration Recharge
Employees Support
0
Support Services
0
Service Management
0
Running Costs
1,886,500
Council Tax Benefits paid
Capital Charges
0
Gross Expenditure
1,933,400
Direct Income - Grants
1,901,500
DWP Council Tax Benefit Subsidy Grant
Direct Income – Fees/Charges
0
Recharge Income
0
Net Expenditure
31,900
Cost Centre
414
Description
Council Tax
Expense
£
Description of Main Activity & Cost
Employees
140,550
Administration, collection and recovery of council tax
Employees Support
36,110
Support Services
112,530
Service Management
18,760
Running Costs
5,640
6,000
1,000
4,430
4,660
12,440
Printing, stationary and publications
Computer expenses
Advertising
Legal fees
Bailiff fees
Post office girobank charges
Capital Charges
0
Gross Expenditure
342,120
Direct Income - Grants
0
Direct Income – Fees/Charges
51,480
Legal fees recovered from council tax defaulters.
Recharge Income
0
Net Expenditure
290,640
Cost Centre
404
Description
National Non-domestic Rating
Expense
£
Description of Main Activity & Cost
Employees
24,050
Administration, collection and recovery of non-domestic rates
Employees Support
5,440
Support Services
54,300
Service Management
14,670
Running Costs
41,000
1,670
570
230
Discretionary rate relief payments, legal fees
Bailiff fees
Legal fees
Printing and stationary
Capital Charges
0
Gross Expenditure
141,930
Direct Income - Grants
143,830
Central Government Grant
Direct Income – Fees/Charges
3,820
2,250
Legal fees recovered fro ratepayers
NCC contribution to cost of discretionary relief for church aided schools
Recharge Income
0
Net Expenditure
(7,970)
Value for Money Assessment
Efficiency Measure
BBC
Local
National
1. Council tax collection 2006/07
98.2%
97.2%
96.9%
2. Non-Domestic rates collection 2006/7
99.5%
97.6%
98.7%
3. Benefits – speed of assessment of new claims
33.days
29 days
30 days
4. Benefits – speed of assessment of change in circumstances
10 days
9 days
9 days
5. Benefits – decided and paid within 14 days
90%
88%
90%
Efficiency Measure
Reason for Difference to Local / National Trend
3 and 4
Slight reduction in performance resulting from the development and implementation of a new Document Image Processing and Workflow System
Please complete the three following tables (if applicable) indicating how partnership working, IT systems or adherence to / achievement of quality standards have contributed to value for money.
Service Partner Providers
How Partner Supports Service VFM
Department for Work and Pensions
Development of data information exchange mechanisms to improve the quality of information used in the assessment of entitlement to housing and council tax benefits.
IT Systems
How IT System Supports VFM
Northgate IWorld
Efficient administration of the collection of revenues and the payment of benefits.
Provides management information.
Serengeti document image processing and workflow.
Faster response to customer querries, savings in staff time searching and retrieving documents. Assists performance management.
How Service Links to Council Priorities
This section contains the same information as collected in the previous year’s budget setting process. The priorities will be reviewed by the Members and either modified or confirmed as consistent (remaining the same as last year). The data provided on this document will be summarised and challenged at Corporate Management Team for content and consistency.
Priority
Description of how service contributes to Council Priority
1
• We ensure that training is provided to help staff implement all changes to legislation.
• We constantly review working practices and react positively to suggestions and complaints.
• We are represented on the Council’s Customer Service Working Group.
2
3
• We strive to ensure that the right benefit and/or relief is awarded to the right person at the right time thus providing help with housing costs.
• We work with other agencies to promote take up of benefit.
4
• We are proactive in identifying those businesses who are entitled to help towards reducing and paying their business rates.
5
6
7
• We provide flexible and varied methods of payment, contact and information e.g. online application forms, web information, touchtone telephone payments.
8
• The implementation of the Document Image Processing System and Automated Direct Debiting will result in a virtually paperless office.
9
10
11
12
Contribution to Other Five C’s
Outcome Factor
Description of how service contributes to “C” Factor
Customers
Provides a variety of methods whereby customers may make contact to make payments or obtain information and advice about revenues and benefits.
Communication
Provide relevant information through press releases, Bearfacts, our web site, enclosures with bills and benefit decision notices.
Cohesion
Ensure attendance at corporate staff briefings, managers forum and other corporate training events.
Represented on the Customer Service Working Group.
Culture
Respond to and deal with both internal and external customers on an equal basis.
Compliance
Work within statutory legislation, financial regulations and corporate guidelines.
Service Proposals for next 3 Years
Measure / Milestone
Reference
Forecast2007/8
Target 2008/9
Target 2009/10
Target 2010/11
Implement the Local Housing Allowance
CSLHA0001
01/04/08
C o m
p l e t
e.
Implement Automated Direct Debiting
12
31/12/07
C o m
p l e t
e.
Implement Document Image Processing and Workflow in Revenues
30/09/07
C o m
p l e t
e.
Complete the equality Impact Assessments for:
1. Council Tax
2. Housing and Council Tax Benefit
3. Debt Recovery
31/12/07
C o m
p l e t
e.
Assist in Members review of the award of discretionary rate relief for the period from 1st April 2008
30/11/07
C o m
p l e t
e.
Annual self-assessment against DWP Performance Standards
Overall score = 3
Overall score = 4
Overall score = 4
Overall score= 4
These targets will feed directly into the Best Value Performance Plan. Once the targets have been established and agreed (in principle) with the Head of Service or Director, an assessment of resources required should be made in the next table.
Measure / Milestone
Reference
Resources Needed
Less
Same
More
Implement the Local Housing Allowance
CSLHA0001
4
Implement Automated Direct Debiting
12
4
Complete the equality Impact Assessments for:
1. Council Tax
2. Housing and Council Tax Benefit
3. Debt Recovery
4
1.5 days per assessment = 4.5 days
Assist in Members review of the award of discretionary rate relief for the period from 1st April 2008
4
Budget provision of up to £48,000
Assist in Members review of the award of discretionary rate relief for the period from 1st April 2008
4
Annual self-assessment against DWP Performance Standards
4
The achievements of some of these targets will be achievable within existing or reduced resources.
Where service improvements are linked to more resources a ProjectBrief (template available on the Intranet) should be completed and submitted to the Programme Improvement Board.
Where service improvements are linked to less resources, the proposals for savings should be identified in the Proposals to Achieve Cashable & Efficiency Gains section.
No contribution to the Corporate Priorities "improving housing choice" & "making services more accessible".
Council unable to meet its stautory requirement to pay benefits.
Council fails to protect the public purse i.e. failure to prevent, detect and investigate benefit fraud.
Persons with a true entitlement to benefits are caused hardship.
Impact Assessed as:
Measures of Impact
BVPI's
Poor external inspection e.g. CPA
Complaints received from persons entitled to benefits, Registered Social Landlords, other landlords, welfare groups etc.
Council would need to pay to outsource the service to a contactor to meet its stautory obligation, however it is unlikely this could be achieved at a lower cost and there are a number of elements which cannot be contracted out such as decision making, subsidy completion, fraud investigation
Catastrophic
Budget Code
Benefit Administration
Risk Assessment
Scenario
Reduction of 3%
Assigned To
.
Risk Factors
.
Likelihood Assessed as:
Financial Cost
£40,000.00
High
Potential Effect
The service has a limited budget except for staffing. A 12.5% reduction equates to 1 benefit officer which would result in reduced performance.
BVPI's would deterioate i.e. increase in time to process claims and change of circumstances
Failure to ensure fraud and error are detected prior to payment i.e. failure to protect the public purse
Increased overpayments
Decreased recovery action
Build up of Backlogs
Failure to investigate allegations of benefit fraud
Claimants may suffer hardship due to late payment or face eviction proceedings.
Impact Assessed as:
Measures of Impact
Increase in overpayments
Decrease in recovery of overpayments
Increase in appeals and enquiries.
Possible increase of fraud and error.
BVPI's i.e. perfromance would suffer.
Increased compliants rec'd from claimants suffering hardship due to late payment and/or facing eviction proceedings.
Critical
Budget Code
Benefit Administration
Risk Assessment
Scenario
Reduction of 10%
Assigned To
.
Risk Factors
.
Likelihood Assessed as:
Financial Cost
£40,000.00
High
Potential Effect
The service has a limited budget except for staffing. A 12.5% reduction equates to 1 benefit officer which would result in reduced performance.
BVPI's would deterioate i.e. increase in time to process claims and change of circumstances
Failure to ensure fraud and error are detected prior to payment i.e. failure to protect the public purse
Increased overpayments
Decreased recovery action
Build up of Backlogs
Failure to investigate allegations of benefit fraud
Claimants may suffer hardship due to late payment or face eviction proceedings.
Impact Assessed as:
Measures of Impact
Increase in overpayments
Decrease in recovery of overpayments
Increase in appeals and enquiries.
Possible increase of fraud and error.
BVPI's i.e. perfromance would suffer.
Increased compliants rec'd from claimants suffering hardship due to late payment and/or facing eviction proceedings.
Critical
Budget Code
National Non-Domestic Rates
Risk Assessment
Scenario
Cessation of Service
Assigned To
.
Risk Factors
.
Likelihood Assessed as:
Financial Cost
£6,433,835.00
Very High
Potential Effect
Would not be able to collect sums due on behalf of central government or pay into the national non-domestic rate pool.
Would have a significant effect on cash flow
Central government would intervene
Impact Assessed as:
Measures of Impact
Have to be paid for from somewhere else which would be unlikely to cost less
Only be able to contract out the collection and administration would still need to pay for some administration elements.e.g. completion of grant claims, considerations of applications for discretionary reliefs.
BVPI performance would suffer
Catastrophic
Budget Code
National Non-Domestic Rates
Risk Assessment
Scenario
Reduction of 3%
Assigned To
.
Risk Factors
.
Likelihood Assessed as:
Financial Cost
£.00
High
Potential Effect
Reduction in discretionary rate relief would affect voluntary, charitable and sporting organisations in the Borough.
Impact Assessed as:
Measures of Impact
Some organisations would cease to function thus reducing facilities for the local residents.
BVPI reduced performance
Critical
Budget Code
National Non-Domestic Rates
Risk Assessment
Scenario
Reduction of 10%
Assigned To
.
Risk Factors
.
Likelihood Assessed as:
Financial Cost
£.00
High
Potential Effect
Reduction in discretionary rate relief would affect voluntary, charitable and sporting organisations in the Borough.
Impact Assessed as:
Measures of Impact
Some organisations would cease to function thus reducing facilities for the local residents.
BVPI reduced performance
Critical
Budget Code
Council Tax Relief
Risk Assessment
Scenario
Cessation of Service
Assigned To
.
Risk Factors
.
Likelihood Assessed as:
Financial Cost
.
Very High
Potential Effect
.
Impact Assessed as:
Measures of Impact
.
Catastrophic
Budget Code
Council Tax Relief
Risk Assessment
Scenario
Reduction of 3%
Assigned To
.
Risk Factors
.
Likelihood Assessed as:
Financial Cost
.
Very High
Potential Effect
.
Impact Assessed as:
Measures of Impact
.
Catastrophic
Budget Code
Council Tax Relief
Risk Assessment
Scenario
Reduction of 10%
Assigned To
.
Risk Factors
.
Likelihood Assessed as:
Financial Cost
.
Very High
Potential Effect
.
Impact Assessed as:
Measures of Impact
.
Catastrophic
Budget Code
Council Tax Collection
Risk Assessment
Scenario
Cessation of Service
Assigned To
.
Risk Factors
.
Likelihood Assessed as:
Financial Cost
£10,750,000.00
Very High
Potential Effect
Government intervention
Failure to provide any Council services
Failure to collect Council Tax, resulting in failure to pay precepts to the Police, NCC or Parish Councils
Impact Assessed as:
Measures of Impact
BVPI performance would be criticaly affected
The Council would have to pay somewhere else to provide the service which would be unlikely to cost less.
Only be able to contract out the collection.
Need to retain an element of administration e.g. grant claims, council tax setting and calculation
Catastrophic
Budget Code
Council Tax Collection
Risk Assessment
Scenario
Reduction of 3%
Assigned To
.
Risk Factors
.
Likelihood Assessed as:
Financial Cost
£113,102.00
High
Potential Effect
Reduction in collection would affect cash flow due to need to pay major precepting authorities.
The cost of subsequent write off of bad debts is met in full by the Council.
Public perception would fall, the Council would be seen to be failing in its responsibilities.
Defaulters would be encouraged to aviod paying.
Impact Assessed as:
Measures of Impact
Reduced recovery rate.
Best case scenario shown above a 1% reducuction would result in a loss of £113K, 2% £226K ...
Discounts and exemptions may not be awarded timely.
Increased numbers of defaulters would need to be taken to the Magistrates Court.
BVPI performance would fall.
Critical
Budget Code
Council Tax Collection
Risk Assessment
Scenario
Reduction of 10%
Assigned To
.
Risk Factors
.
Likelihood Assessed as:
Financial Cost
£113,102.00
High
Potential Effect
Reduction in collection would affect cash flow due to need to pay major precepting authorities.
The cost of subsequent write off of bad debts is met in full by the Council.
Public perception would fall, the Council would be seen to be failing in its responsibilities.
Defaulters would be encouraged to aviod paying.
Impact Assessed as:
Measures of Impact
Reduced recovery rate.
Best case scenario shown above a 1% reducuction would result in a loss of £113K, 2% £226K ...
Discounts and exemptions may not be awarded timely.
Increased numbers of defaulters would need to be taken to the Magistrates Court.
BVPI performance would fall.
Critical
Proposals to reduce Cashable resource requirement by 3% £17,043 (incl Benefit Fraud Admin) Est. £13,123 (excl. Benefit Fraud)
No
Description of Proposal
Value (£)
Timing
1
Introduction of automated direct debiting
£10,000
01/04/08
2
Reduce bailiff costs but this would seriously impact on the ability to recover from bad debtors
£3,000
01/04/08
3
Remove the award of discretionary rate relief. This decision is currently under review.
£48,000
01/04/08
Proposals to reduce resource requirement by 10% (Cashable or Efficiency Effect) £56,086 (incl. benefit Fraud Admin) £43,186 (excl. Benefit Fraud)
No
Description of Proposal
Value (£)
Timing
1
Introduction of automated direct debiting
£10,000
01/04/08
2
Implementation of document Image Processing and Workflow
£12,000
01/04/08
3
Reduce bailiff costs but this would seriously impact on the ability to recover from bad debtors
£3,000
01/04/08
4
Remove the award of discretionary rate relief. This decision is currently under review.
