C O N T E N T S
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WORTHING BOROUGH COUNCIL CIVIC BUDGET 2006/2007 C O N T E N T S PAGES 1. INTRODUCTION, REPORTS AND ANALYSIS Assistant Director (Financial Services) Section 151 Officer’s Reports.......... 3 – 24 Civic Budget Summary and Charts ................................................................... 25 – 29 Council Tax 2005/2006, Summary and Chart .................................................... 30– 32 2. GENERAL FUND REVENUE BUDGET (Summary of Cabinet Member approved budgets and variation analysis) Index of Services................................................................................................. 35 – 40 The Leader........................................................................................................... 41 – 60 Cabinet Member for Community Development and Housing.......................... 61 – 82 Cabinet Member for Culture, Leisure and Sport............................................... 83 – 106 Cabinet Member for Economic Development, Planning & Tourism ............... 107 – 120 Cabinet Member for The Environment .............................................................. 121 – 138 Central and Departmental Support Services Holding Accounts .................... 139 – 154 Trading Accounts................................................................................................ 155 – 158 3. CAPITAL INVESTMENT PROGRAMME Introduction and Capital Spending Chart…………………………………………. 159 – 161 Summary .............................................................................................................. 162 – 166 The Leader........................................................................................................... 167 – 170 Cabinet Member for Community Development and Housing.......................... 171 – 172 Cabinet Member for Culture, Leisure and Sport............................................... 173 – 176 Cabinet Member for Economic Development, Planning & Tourism ............... 177 Cabinet Member for The Environment .............................................................. 179 – 182 General Fund (E.P.C.S.) Reserve Lists.............................................................. 183 – 198 4. HUMAN RESOURCES AND OTHER ACCOUNTS Human Resources............................................................................................... 200 Planned Maintenance Programme..................................................................... 201 – 206 5. GLOSSARY OF TERMS 207 – 209 1 2 INTRODUCTION SUMMARY REVENUE BUDGET REPORT Ward: N/A Agenda Item: 5 Meeting: Cabinet: Subject: Summary - Revised General 1st February, 2006 Fund Revenue Budget 2005/06 and Estimates 2006/07 Overview & Scrutiny: 6th February, 2006 Author: Acting Assistant Director (Financial Services) Director of Resources 1. SUMMARY 1.1 This report brings together the revised revenue budgets for 2005/06 and draft revenue estimates for 2006/07. 1.2 The budget sheets are collated in line with the Cabinet Member portfolio responsibilities. In addition, the revised budget for 2005/06 and the draft estimates for 2006/07 have been prepared, as was the case last year, in accordance with the requirements of the Best Value Accounting Code of Practice (except in relation to Pension costs adjustments that do not impact either on the Budget Requirement or the Council Tax requirement). 2. THE BEST VALUE ACCOUNTING CODE OF PRACTICE 2.1 The Best Value Accounting Code of Practice is an authoritative guide to financial accounting for local authorities within the best value environment. The consistent and comparable calculation of the total cost of services provided by a local authority is core to best value. The Code applies to all best value reporting requirements for accounting periods beginning on or after 1st April 2000. 2.2 Total cost exists in both gross and net terms. No categories of income are considered to be abatements of expenditure and movements to and from reserves must be excluded from total cost definitions: (a) Gross total cost includes all expenditure relating to the service/activity, including employee costs, premises and transport, supplies and services, third party payments, an appropriate share of support services and overheads and capital charges (depreciation and notional interest elements). (b) Net total cost is defined as gross total cost (as above) less income (from fees and charges and all specific and supplementary grants i.e. all grants except from re-distributed business rates and the formula grants). 2.3 The attached budget pages have been presented in the Best Value format showing the total cost of each service or activity. They have been collated in line with Cabinet Members Portfolio responsibilities. 3 INTRODUCTION SUMMARY REVENUE BUDGET REPORT 3. 2005/06 REVISED BUDGET 3.1 The revised estimate of General Fund requirements totals £13,494,520, an increase of £62,860 on the approved original budget of £13,431,660. The variance is analysed below: £ £ Original Budget 13,431,660 Add: Carry forward from 2004/05 via reserves as agreed by Council 19.07.05: - Planned Maintenance 57,000 * - Economic Development Initiatives 22,900 * - Joint Health Promotion 23,500 * Risk Management Initiatives funded from the Insurance Reserve 24,190 * DMS Server funded from the Working Accounts Reserve (Cabinet 5/12/05) 5,600 * Ragwort removal funded from the Special and Other Emergency Reserve (Cabinet 21/9/05). 10,000 * Interim Chief Executive funded from the Special and Other Emergency Reserve (Appointments Committee 18/11/05). 20,320 * 163,510 Deduct: Net variations reported to Cabinet 12.12.05 (4,830 ) Amounts set aside from increases in fees and charges to fund abatement and infrastructure (39,610 ) improvements at the Crematorium reported to CM for the Environment 2.11.05 Net underspendings now identified at revised budget stage (56,210 ) (100,650) REVISED BUDGET £13,494,520 3.2 The items asterisked above, totalling £163,510, will be financed from earmarked reserves. 3.3 The above analysis reveals an improvement on the situation reported to the Cabinet in December 2005, mainly due to additional interest earned on investments, better than expected variable income from the car parking contract and various successful business rating appeals on Council-owned properties. Full explanations of all of the variations are detailed in the variation analyses appearing at the start of each Cabinet Member’s budget in the attached papers. 4 INTRODUCTION SUMMARY REVENUE BUDGET REPORT 3. 2005/06 REVISED BUDGET (continued) 3.4 The Council agreed to fund the costs of dealing with the various issues related to the Chief Executive by way of supplementary estimates financed from the Special and Other Emergency Reserve. The costs incurred in appointing an interim chief executive (initially for a six month period) have been met from this earmarked reserve. No other financial provision has been made in the Council’s estimates to fund any costs in resolving the Chief Executive situation. 3.5 On the evidence presented in most of the recent financial years, spending patterns between revised budget stages and the end of the financial year, have shown there is every reason to expect further underspendings which will be reported when the final accounts come before the Cabinet in July 2006. If so, this will afford the opportunity to reflate once again some of the Council’s other hard pressed revenue reserves. However, any specific recommendations must be deferred until the outturn results are known. 4. DRAFT REVENUE ESTIMATES 2006/07 4.1 The initial forecast of General Fund requirements began soon after the budget for 2005/06 was approved. The forecast made certain assumptions on the likely level of inflation (generally 2.5%) and the previously agreed pay awards (2.95%) for the following year. Income from fees and charges was also assumed to increase in line with inflation. 4.2 In addition, allowance was made for all known, unavoidable and committed growth in expenditure and reductions in income. This included growth of £1.227m at that stage, mainly relating to the introduction of a new free bus travel scheme for older and disabled people (£0.5m), a continuing decline in Local Land Charges income (£0.1m), a further stepped increase in pension contributions (£0.15m), revenue implications of the Capital Investment Programme (£0.15m), annual staffing increments (£75,000) and provision for the Local Pay and Grading Review (£70,000). 4.3 To offset these increases in expenditure recurring savings of £295,000 were identified and the assumption was made that the Government would provide full subsidy on the change to the Concessionary Fares Scheme. In view of the large funding gap and to enable the increase in Council Tax to be as low as possible, the Cabinet agreed a no growth budget as the main plank of its budget strategy for 2006/07. 4.4 The forecast also anticipated that any further growth in expenditure be restricted to unavoidable expenditure to satisfy the requirements of the Council’s Key Priorities, and any additional mandatory requirements placed upon the Council, provided these are funded by compensatory savings. 4.5 The detailed budget changes were approved by the Cabinet on the 12th December 2005. These changes were then presented to the Overview and Scrutiny Committee following that meeting, which recommended that the Cabinet should aim to reduce the provisional Council Tax for 2007/08 to less than 5%. The net expenditure forecast for 2006/07 agreed at that stage totalled £14.565m. This figure took into account the planned