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WSCC Statement of Accounts 2015-16

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WSCC Statement of Accounts 2015-16 West Sussex County Council Statement of Accounts 2015/16 Contents Page Narrative Report 2 Statement of Responsibilities 12 Core Financial Statements Movement in Reserves Statement 13 Balance Sheet 14 Comprehensive Income and Expenditure Statement 15 Cash Flow Statement 16 Disclosure Notes to the Accounts Notes Notes to the Movement in Reserves Statement 1-2 17 Notes to the Balance Sheet 3-20 23 Notes to the Comprehensive Income and Expenditure Statement 21-32 72 Notes to the Cash Flow Statement 33-36 90 Events after the Balance Sheet Date; Contingent Assets; Contingent Liabilities 37-39 91 Accounting Policies 40 93 Critical Judgements in applying Accounting Policies 41 111 Assumptions made about the future and other major sources of estimation uncertainty 42 112 Accounting Standards that have been issued but have not yet been adopted 43 113 Firefighters' Pension Scheme 44 114 Glossary of Financial Terms 115 Independent Auditor's Report to Members of West Sussex County Council 120 West Sussex Pension Fund 123 Independent Auditor's Report to Members of West Sussex County Council 158 Narrative Report Introduction The Future West Sussex Plan is the Council’s blueprint for what we will deliver over the period 2015 to 2019 and sets out a pledge to the people of West Sussex about what we will achieve for them over the next four years. It was approved at the full County Council meeting in February 2015 and it is aligned to our three core priorities of: • giving children the best start in life • championing the West Sussex Economy • promoting independence in later life. The plan represents a commitment by West Sussex County Council to the diverse communities it serves. It contains our vision for West Sussex and the differences we are trying to achieve for our residents and for the county. It also sets out how we will make those differences and, equally importantly, how the residents will know whether we have been successful in achieving them. Our guiding principles are: • Help you to help yourself • Help the most vulnerable feel supported and safe • Do the things that are best delivered collectively • Be there at times of crisis, such as fire or flood • Minimise the burden of local taxation The Future West Sussex Plan details some of the clear challenges facing the Council over the next four years. Projections for the county by 2019 include: • West Sussex will contain 375,000 households and we will have over 850,000 residents • The average West Sussex home will cost over £300,000 • Care for the elderly will take up more of the council’s budget • We will recycle 50% of our household waste • 56,600 residents in West Sussex will be living with at least one long term health condition • 95% of residents will have access to high speed broadband • 44,800 babies will be born in West Sussex between 2015 and 2019 • We’ll need 11,000 care beds for West Sussex residents • West Sussex will require 18,400 more school places Further details of the Future West Sussex Plan can be found on our website: https://www.westsussex.gov.uk/campaigns/future-west-sussex-plan/. Political Structure The County Council is made up of 71 councillors, controlled by the Conservatives and the political composition is: • Conservative: 44 • United Kingdom Independence Party: 9 • Liberal Democrat: 7 • Labour: 6 • Independent group: 3 • Independent councillors: 2 WEST SUSSEX COUNTY COUNCIL STATEMENT OF ACCOUNTS 2015/16 Page 2 The Council follows the Leader and Cabinet model as its political management structure, with functions allocated across the full Council itself, the Cabinet and a range of committees. Many functions are delegated from the Cabinet and committees to officers. The Council’s Constitution explains how the County Council operates, how decisions are made and the procedures which are followed to make sure that these are efficient, transparent and accountable to local people. Further details can be found on the Council’s website: https://www.westsussex.gov.uk/about-the-council/how-the-council- works/council-structure/. Management Structure Supporting the work of the members, is the organisational structure of the Council which is headed by the Executive Leadership Team (ELT), currently led by the Chief Executive, Nathan Elvery. West Sussex County Council services are provided by four directorates, each managed by an Executive Director. Care, Wellbeing and Education • Social care support and public health • Education, children and families support, including schools, childcare, adoption, fostering and other services for children and families Communities and Public Protection • Communities—working with our local communities to deliver services in partnership • Public Protection—the Fire and Rescue Service and Trading Standards Corporate Resources and Services • Finance – provision of financial support and advice • Workforce, organisational delivery and IT • Law, assurance and strategy • Commercial – waste and other contracts Residents’ Services • Customer Services including Libraries, Archives, Registrars, and the Coroner • Economy, Planning and Place—promoting economic development, strategic planning issues for the County, and effective use of the Council’s land and buildings • Highways and Transport, covering repair and maintenance of our highways network as well as promotion and support of sustainable transport Council Employees At the end of March 2016 the Council employed 4,211 people (excluding school-based employees) in both full and part time contracts. Key facts about our workforce include: Gender – Across the Council, 65.8% of employees are female and 34.2% are male. Age – The Council has an older age profile than the working age population of West Sussex, with employees aged 15–24 particularly under-represented in the workforce. WEST SUSSEX COUNTY COUNCIL STATEMENT OF ACCOUNTS 2015/16 Page 3 Ethnicity – 5.2% of the workforce are recorded as belonging to black and minority ethnic groups. However, 21.4% of employees are of unknown ethnicity, so the actual proportion could be higher or lower. Council’s Performance for 2015/16 The Performance Framework supports the Future West Sussex Plan and for 2015/16 sets out the 23 goals which measure the progress against the three priority areas for the Council – to give children the best start in life, to champion the West Sussex economy and to support independence in later life. We have worked hard supporting residents and communities through the Shoreham air disaster and we have also had a difficult budget settlement, with on-going savings requirements. However, against these challenges we are proud of the successes we have achieved in the past 12 months, including the launch of the Customer Experience Programme and the Social Care Academy. From the 23 measures monitored in the Future West Sussex Plan, 13 were exceeded and seven nearly met their target, an 86% success rate. Some of our key successes include: Giving Children the Best Start in Life • Keeping families together – we have claimed a total of 248 successes, which is in line with the target of 244 families. There are also a further 2,213 qualifying families actively in progress since September 2014, which remains on track to deliver its 2020 target. • Pupil achievement at Key Stage 4 - 59.4% of West Sussex students achieve 5+A* to C grades including English and Mathematics against a national figure of 56.1%. The West Sussex figure improved by 1.8% from 2014 while the national figure declined by 0.5%. West Sussex is now ranked 9th out of the 34 Shire plus counties (target ranking was 15th), an improvement of 11 places over the last two years. • Pupils in schools rated good or outstanding - 79% of pupils are in schools rated good or outstanding. West Sussex is now in the upper quartile. Championing the Local Economy • GVA per head of population – significant improvements were made, and the target of £21,180 was exceeded and now stands at £24,754. Although this remains below the regional average, we are taking forward a range of initiatives to ensure future improvements. • Broadband roll out - the target number of properties has been passed and actually passed now stands at 58,628. • Better Roads Programme - the programme has delivered 8% more than anticipated, repairing a total of 2,270,000 square meters of road. Independent for Longer in Later Life • Quality of care received in homes - 61% of care home providers in West Sussex are rated as good or outstanding by the Care Quality Commission, exceeding the target of 60%. • Quality of care received at home – 77% of home care providers in West Sussex are rated as good or outstanding by the Care Quality Commission, significantly exceeding the target of 60%. WEST SUSSEX COUNTY COUNCIL STATEMENT OF ACCOUNTS 2015/16 Page 4 Full details of progress against all 23 of the goals can be found on the West Sussex Performance Dashboard - https://performance.westsussex.gov.uk/. Financial Performance The budget for 2015/16, agreed by County Council in February 2015, supported the objectives of the Future West Sussex Plan and was set against the background of continuing austerity in public finances. The budget aimed to support the delivery of members’ vision and deliver the three priorities, which are - giving children the best start in life, championing the economy and being independent for longer in later life. Measures to balance the portfolio budgets for both 2015/16 and 2016/17 were developed and as far as possible, the plans to balance the budget were put together on the basis of maximising efficiency, finding new ways of service provision and engaging partners in collaboration. The budget for 2015/16 assumed savings of £39.1m and by the year end, £32.8m was reported as delivered and a further £6.3m was either delivered in 2015/16 through temporary savings or the saving was achieved but will continue to be monitored in 2016/17 to ensure it is sustainable.
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