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Medium Term Financial Strategy

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Medium Term Financial Strategy Medium Term Financial Strategy 2009/10 - 2012/13 GUILDFORD BOROUGH COUNCIL MEDIUM TERM FINANCIAL STRATEGY 2009/10 –2012/13 Contents Budget Analysis Page Service Units Page Number (Page Colour) Number Alphabetical list of services ii Major changes introduced in vi Business Systems 1 2009/10 (Orange) Movement in General Fund vii Community Care Services 15 budget requirement (Canary) General Fund summary - gross viii Corporate Development 33 expenditure & income (Bright Blue) General Fund summary - net ix Economic Development 47 expenditure (Peach) Analysis of service unit gross x Environmental Health & 65 expenditure for 2009/10 by type Licensing (subjective analysis) (Pink) Analysis of service unit gross xi Financial Services 79 income for 2009/10 by type (White) Analysis of total gross xii Housing Advice Services 93 expenditure and sources of (Yellow) Finance for 2009/10 General Fund revenue balance xiii Human Resources 103 and major reserve funds’ (Lilac) projections to 2012/13 Housing Revenue Account xvi Legal & Democratic 111 balance and major reserve funds’ Services projections to 2012/13 (Grey) Budget Requirement and Council xvii Leisure Services 129 Tax (Deep Green) Economic Indicators xviii Neighbourhood & Housing 145 Management (Blue) Manpower Establishment used in xix Operational Services 157 estimate preparation (Gold) Salaries and Employee Costs xx Parks & Countryside 193 (including l HRA) Services (Kiwi) Collection Fund xxi Planning Services 203 (Beige) Medium Term Financial Strategy xxii Revenue & Payments 213 framework (Deep Blue) General Fund budget projection xxiii Housing Revenue Account 225 to 2012/13 (Red) Fees & Charges 249 (Ivory) Capital Programme 287 (Rose) Glossary 309 (Green) i GUILDFORD BOROUGH COUNCIL MEDIUM TERM FINANCIAL STRATEGY 2009/10 –2012/13 Alphabetical List of Services A Abandoned Vehicles 163 Accountancy Services 85 Access Group for Guildford 117 Affordable Housing Development 99 Arts Development 135 Ash Manor 136 B Building Control 209 Building Maintenance 151 Business Forum 53 C Capital Programmes (General Fund):- Main Programme 289 Projects funded from reserve, leasing/borrowing 298 Capital Programmes (Housing):- Housing Revenue Account Element 303 General Fund Element 305 CCTV Systems 164 Cemeteries & Closed Churchyards 199 Cesspool Emptying Service 165 Citizens Advice Bureaux 21 Civic Expenses 118 Civil Emergencies 71 Cleaning Contracts 166 Climate Change 39 Committee Services 119 Community Development 40 Community Projects 22 Community Services 23 Community Transport Scheme 24 Concessionary Bus Fares 219 Corporate Services 41 Council and Committee Support 120 Council Transport Plan 167 Crematorium 200 D Day Centres 25 Debtors 87 Development Control 210 Dog Control & Animal Welfare 168 E Elections 121 Electoral Registration 122 Electric Theatre 137 Emergency Communications System 26 Energy Services 7 Engineering Projects 169 Environmental Control 72 ii GUILDFORD BOROUGH COUNCIL MEDIUM TERM FINANCIAL STRATEGY 2009/10 –2012/13 Alphabetical List of Services F Facilities Management 8 Feasibility Studies 88 Fees & Charges: - 249 Community Care Services 252 Corporate Development 254 Economic Development 255 Environment Health and Licensing 258 Housing Advice Services 262 Legal and Democratic Services 263 Leisure Services 265 Neighbourhood and Housing Management 271 Operational Services 273 Parks and Countryside Services 275 Planning Services 282 Revenues and Payments 285 Fleet Management Service 170 Food & Safety Services 73 G Geographical Information System and National Land and Property Gazetteer 10 Grants - Leisure Organisations 138 Grants and Subscriptions 89 Grants to Voluntary Organisations: Housing & Community 27 Guildford House 54 Guildford Youth Council 123 Guildhall 56 Gypsy Caravan Sites 74 H Health & Safety 75 Home Farm, Effingham 76 Homelessness and Emergency Accommodation 100 Housing Advice 101 Housing Benefits 220 Housing Outside the HRA 152 Housing Purchase Advances 221 Housing Revenue Account: - 225 Advice, Registers and Tenant Selection 231 Elderly Persons Dwellings 232 Environmental Works to Estates 233 Flats Communal Services 234 Garage Management 235 Homelessness Hostels Management 236 Income Collection 237 Other Items of Expenditure 238 Responsive and Planned Maintenance 239 Sale of Council House and Equity Share Property Admin 240 Sheltered Housing 241 Strategic Support 242 Supported Housing Management 243 Tenant Participation 244 Tenants' Services 245 Void Property Management and Lettings 246 iii GUILDFORD BOROUGH COUNCIL MEDIUM TERM FINANCIAL STRATEGY 2009/10 –2012/13 Alphabetical List of Services H Continued Housing Surveying Services 153 Human Resources 109 I Industrial Estates 57 Information and Communication Technology 11 Information Rights 124 Insurance Revenue Account 222 Internal Audit 42 IT Renewals Revenue Account 12 L Land Drainage 171 Legal Services 125 Licensing Services 77 Lido 139 Local Land Charges 126 Local Taxation 223 Lunch Clubs 28 M Markets 172 Meals on Wheels and Frozen Food Service 29 Member Services and Democratic Representation 127 Miscellaneous Items 90 Museum 55 N Nightsoil Collection 173 Non Distributed Costs 91 O Off Street Parking 174 Office Accommodation 13 On Street Parking 175 Ordnance Survey & Mapping Services 176 Other Employee Costs 110 P Parish & Local Liaison 128 Park & Ride Services 177 Parks & Countryside 201 Paymaster Services 224 Performance Management 43 Pest Control 178 Philharmonic 140 Play & Youth 142 Policy & Design 211 Print Unit 14 Private Sector Housing 30 Property 58 Property Services 59 Public Conveniences 179 Public Relations & Marketing iv 44 GUILDFORD BOROUGH COUNCIL MEDIUM TERM FINANCIAL STRATEGY 2009/10 –2012/13 Alphabetical List of Services R Recycling 180 Recycling, Cleansing & Parking Services Overhead Account 181 Refuse Collection 182 River Control 183 Roads & Footpaths Maintenance 184 S SAAP 60 Safer Guildford 154 Snow & Ice Plan Holding Account 185 Spectrum 141 Sports and Physical Activity 143 Street Cleansing 186 Street Furniture 187 Supporting People 31 T Taxi Licensing & Private Hire Vehicles 78 Tourism Development 61 Tourist Information Centre 62 Town Centre Management 63 Transportation 188 Transportation Projects 189 V Vehicle Maintenance Workshop 190 W Website 45 Woking Road Depot 191 Woking Road Depot Stores 155 Works Ancillary Services 192 Y Youth & Community Centres 144 v GUILDFORD BOROUGH COUNCIL MEDIUM TERM FINANCIAL STRATEGY 2009/10 –2012/13 Major changes introduced in 2009/10 There have not been any major changes in accounting regulations or the way that the figures are prepared for 2009/10. The presentation has changed, however, with the services now shown within service units rather than portfolios. A financial information page is included for each service and includes the probable outturn for the service for 2008/09. Service information pages are no longer included but each service unit prepares a service plan at a high level. A summary is given for each service unit that projects service costs forward to 2012/13 and a summary of these, plus other potential changes over the period, is given for both the General Fund and the Housing Revenue Account. Finally the Medium Term Financial Strategy framework, as approved by the Executive at its meeting on 29 January 2009 is now included. vi GUILDFORD BOROUGH COUNCIL MEDIUM TERM FINANCIAL STRATEGY 2009/10 –2012/13 Movement in General Fund budget requirement The major reasons for the change between the 2008/09 and 2009/10 General Fund budget requirement (excluding parish precepts) are as follows: £000 Inflation and other adjustments 383 Unavoidable adjustments & commitments 711 Interest rate & cash flow movements (net) 1,439 Transfers to reserves (281) Service Improvements 550 Increased Income (355) Efficiency savings (2,357) Net Increase 90 vii GUILDFORD BOROUGH COUNCIL MEDIUM TERM FINANCIAL STRATEGY 2009/10 –2012/13 General Fund Summary –Gross Expenditure and Income Actual Estimate Estimate Estimate 2007/08 2009/10 2009/10 2009/10 Net Exp. Gross Exp. Gross Inc. Net Exp. £ Service Units £ £ £ 292,581 Business Systems 4,576,560 (4,472,120) 104,440 3,086,950 Community Care Services 5,097,290 (2,237,360) 2,859,930 1,912,521 Corporate Development 2,367,020 (495,980) 1,871,040 (2,321,832) Economic Development 3,530,840 (5,809,680) (2,278,840) 1,365,775 Environmental Health & Licensing 1,946,720 (708,940) 1,237,780 501,585 Financial Services 2,679,790 (1,235,830) 1,443,960 971,422 Housing Advice Services 1,326,840 (390,550) 936,290 37,315 Human Resources 850,860 (887,900) (37,040) 2,048,853 Legal & Democratic Services 3,767,270 (1,914,770) 1,852,500 2,701,507 Leisure Services 10,953,910 (8,444,540) 2,509,370 669,588 Neighbourhood & Housing Management 3,691,510 (3,055,670) 635,840 2,652,322 Operational Services 21,569,130 (19,260,960) 2,308,170 2,157,572 Parks & Countryside Services 4,209,280 (2,251,960) 1,957,320 2,719,867 Planning Services 4,374,400 (1,454,050) 2,920,350 866,997 Revenue & Payments 37,023,200 (35,295,290) 1,727,910 19,663,023 Total Service Unit Level 107,964,620 (87,915,600) 20,049,020 (4,102,713) Depreciation/Deferred Charges (contra to Service Unit Budgets) (3,506,990) 0 (3,506,990) 15,560,310 Service Unit Level excl contra items 104,457,630 (87,915,600) 16,542,030 (183,720) Improvement Grant Commutation Credit 0 (28,830) (28,830) (4,499,113) External Interest Receivable (net) 0 (1,793,770) (1,793,770) Revenue Contributions to Capital Outlay 436,568 Met from: Capital Schemes Reserve 12,760,000 0 12,760,000 643,252 Other Reserves
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