Glasgow City Council
Executive Committee
Report by Councillor Paul Rooney, City Treasurer
Contact: Lynn Brown Ext: 73837
BUDGET MONITORING 2013-14 ; PERIOD 12
Purpose of Report:
This report provides a summary of the financial performance for the period 1 April 2013 to 14 February 2014.
Recommendations:
The Executive Committee is asked to: i. approve the adjustments relating to the revenue budget at section 4 and investment programme at section 5.3 ii. note that this report and all detailed service department reports will be considered by the Finance and Audit Scrutiny Committee
Ward No(s): Citywide:
Local member(s) advised: Yes No consulted: Yes No
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1. Introduction
1.1 This report provides a summary of the financial performance for the period 1 April 2013 to 14 February 2014.
2. Reporting Format
2.1 This report provides a summary of the Council’s financial position. This report, together with detailed monitoring reports on a Service basis, will be referred to the Finance and Audit Scrutiny Committee for detailed scrutiny.
3. Approved Budget
3.1 The 2013-14 budget was approved by council on 7 February 2013 and the detailed service estimates subsequently approved by the Executive Committee on 21 March 2013. These budgets are shown as "Original Annual Budget”, in the attached monitoring statements. In order to monitor financial performance accurately, budgets will be updated each period to reflect new monies, operational changes and any additional approvals.
3.2 The key changes to the original budget made since period 2 are explained in section 4, below.
4. Revenue Budget
4.1 Since period 11, there has been a net budget increase of £0.2m. Service specific budget changes are summarised in the table below.
Changes to Changes to Net expenditure income expenditure budget budget budget £ £ change £ Budget Changes Brought Forward +91,400,000 +61,702,300 +29,697,700
Chief Executive's Office and Corporate -23,100 0 -23,100 Services Development & Regeneration Services +32,000 0 +32,000 Education Services +221,700 +202,100 +19,600 Financial Services 00 0 Land and Environmental Services +45,000 0 +45,000 Scientific Services 00 0 Related Companies 0 0 0 Social Work Services +650,000 +537,000 +113,000
Total Budget Changes this Period + 925,600 +739,100 +186,500
Cumulative Budget Changes +92,325,600 +62,441,400 +30,154,200
4.2 The significant budget changes since period 11 are noted below:
4.2.1 Income and Expenditure budgets within Social Work Services have been increased by £0.5m in respect of a realignment of interim funders budgets and additional funding from the health board in respect of care home admissions..
4.2.2 Expenditure budgets within Social Work Services have been increased by £0.1m in respect of the Sensory Impairment Strategy funded by the Scottish Government.
4.3 There have also been adjustments to income and expenditure budgets in line with the Executive Director of Finance’s delegated powers and budget realignments between and within various service departments to reflect the transfer of responsibilities and service reconfigurations.
5. Investment Programme
5.1 The net expenditure budget for the investment programme decreased by £34.1m up to the end of period 10. During period 11 there have been some minor budget changes totalling £0.2m resulting in a total net budget decrease for the year of £33.9m.
Previously approved budget changes
5.2 There have been a number of virements, approvals and minor adjustments to expenditure and income totalling £0.2m approved under delegated authority by the Executive Director of Financial Services and Deputy Chief Executive.
Budget changed requested
5.3 The following adjustments require approval by the Executive Committee and have no impact on the net expenditure budget:
5.3.1 An increase to gross expenditure and income budgets of £0.75m for the enhancement of cycling and walking routes within the vicinity of the new Southern General Hospital funded by NHS Greater Glasgow and Clyde;
5.3.2 An increase to gross expenditure and income budgets of £0.13m to provide cycling and walking improvements at Shieldhall Road and Hurlet Road funded by Renfrewshire Council;
5.3.3 An increase to gross expenditure and income budgets of £0.3m following an agreed contribution from Clyde Gateway to improve public transport facilities;
5.3.4 An increase to gross expenditure and income budgets of £0.412m following an agreed contribution from Community Safety Glasgow towards the Glasgow Operations Centre.
Summary Position
6. Revenues
6.1 Council Tax
6.1.1 As previously reported, having completed an updated probable projection at period 8, the actual income expected to be collected from Council Tax is £249.5m in line with the approved budget.
6.1.2 The Council Tax collected to 28 February 2014 amounts to £175.3m. This represents 91.22% of the figure to be collected and is 0.79% ahead of last year’s equivalent collection figure. The target rate of collection for Council Tax this year is 93%.
6.2 Non Domestic Rates
6.2.1 Non Domestic Rates income is allocated to councils as part of the local government settlement and represents a fixed percentage of the overall national pool. It therefore does not vary in relation to the actual amount of cash collected by the council.
6.2.2 The Non Domestic Rates collected to 28 February 2014 amount to £336.0m. This represents 94.15% of the figure to be collected and is 0.03% behind last year’s equivalent collection figure. This position has fluctuated over recent periods and continues to be kept under close review. The target rate for collection for Non Domestic Rates for this year is 96%.
7. General Fund
7.1 Net expenditure is running at 100.5% of profile, representing an overspend of £6.3m related to overspends within Social Work Services and Education Services offset by an underspends in Benefit Payments.
8. Services
8.1 Social Work Services £4.7m
8.1.1 The principal reasons for this overspend relate to homecare, the implementation of the personalisation programme, the lack of available accommodation for homelessness and placements for looked after children. The Executive Director of Social Care Services has identified a number of actions to mitigate these pressures.
8.2 Education Services £2.2m
8.2.1 The principal reasons for this overspend relate to teacher costs within the primary and secondary sectors related to an increase in school rolls. The Executive Director of Education has developed an in year action plan identifying further savings to address these financial challenges.
8.3 Financial Services – Benefit Payments -£0.4m
8.3.1 This reflects a lower level of Council Tax Reduction awarded to date than anticipated.
8.4 Other Services -£0.2m
8.4.1 The remaining services are underspent mainly due to non filling of vacancies.
9. Cost Analysis
9.1 The key variances at period 12 are noted below:
Employee costs are overspent by £2.7m (0.5%) mainly in respect of teacher staffing related to rising school rolls.
Premises costs are underspent by £0.3m (0.4%) mainly in relation to restrictions in non essential repairs.
Transport and plant costs are overspent by £3.4m (16.7%) mainly in respect of client demand within Education and Social Work Services and associated fuel and maintenance charges.
Supplies and Services are overspent by £3.3m (1.7%) mainly in respect of higher utility costs for street lighting and equipment costs offset by restrictions in non essential spend.
Third party payments are overspent by £4.8m (1.0%) mainly in respect of purchased placements in relation to children, homecare and personalisation costs.
Transfer payments are underspent by £0.6m (0.1%) mainly in respect of lower initial demand in respect of the Council Tax Reduction Scheme.
Allocations are underspent by £1.3m (20.2%) mainly in respect of additional recoveries in respect of project management and design costs.
Income is over recovered by £5.7m (1.0%) mainly in respect of recharges to the capital programme.
10. Trading Operations
10.1 Both Trading Operations are currently operating in line with their budgets with no significant variances. It is expected that they will achieve a break-even position in 2013-14 (excluding FRS 17 retirement benefits costs, which are not included in Trading Operations’ charge-out rates).
11. Service Reform
11.1 The Council has established a comprehensive Service Reform Programme with a view to generating significant efficiencies and savings. Initiatives with a value of £51.9m have been incorporated within Service budgets for 2013-14. Therefore, successful delivery of these anticipated savings is key to Services operating within their annual budgets.
11.2 Overall, the programme is projected to deliver 93% of budget. The current estimated shortfall in the savings target for the overall programme is £3.8m (7%) and mainly relates to a timing delay in the delivery savings related to personalisation. This has been included within the relevant Services monitoring statement. Executive Directors will continue to identify options to mitigate the impact of these shorfalls within their overall budgets.
12. Investment Programme
12.1 The total approved gross expenditure, net of amounts paid in previous years totals £763.0m. Probable spend in 2013-14 totals £238.4m of which, £136.3m (57%) has been spent to date.
12.2 The total approved direct income, net of amounts received in previous years totals £129.7m. Probable outturn in 2013-14 totals £56.7m of which £22.6m has been received to date. Block Capital Grant totals £42.2m.
12.3 The asset sales target is £13.5m for the years 2013-14 to 2015-16. The forecast for 2013-14 is £3.5m with £2.6m received in the year to date.
13. Probable Outturn
13.1 As previously reported, the overall probable outturn is reporting an overspend of £4.7m (0.3%).
13.2 This position will be subject to continuing review by the Council family who will identify measures to contain this overspend within overall budgets by year end. Any remaining overspend at the end of the year will be contained through a review of provisions as part of the Final Accounts process.
14. Recommendations
14.1 The Executive Committee is asked to:
(I) approve the adjustments relating to the revenue budget at section 4 and investment programme at section 5.3
(II) note that this report and all detailed service department reports will be considered by the Finance and Audit Scrutiny Committee.
APPENDIX 1
GLASGOW CITY COUNCIL BUDGET MONITORING
KEY FIGURES
PERIOD 12 - 1 April 2013 to 14 February 2014
Measure Status Latest (Under or Over Period 12 Probable Budget Profile)
Council Tax Income On Budget On Budget
Council Tax Collection Rate Ahead 0.79%
Non Domestic Rates Collection Rate Behind 0.03%
General Fund Net Expenditure Over £6.3m £7.7m
Service Departments:
Chief Executive’s Office and Corporate Services On Budget -£0.1m Development and Regeneration Services Under -£0.2m -£0.1m Education Services Over £2.2m £1.9m Financial Services On budget Financial Services – Benefit Payments Under -£0.4m Land and Environmental Services On budget Social Work Services Over £4.7m £6.0m
Glasgow City Council
Budget Monitoring 2013/14
Revenues - Income Monitoring and Cash Collection
Period to 28 February 2014
Council Tax
Forecast Outturn Income Monitoring Estimate 2013/14 2013/14 Variance £000 £000 £000
249,499 249,499 0
Cash Collection
Month Actual Cash Actual Cash % of Cash Last Year Comparison in Month to Date Collected to Date Actual v Last Year £000 £000 % % %
April 22,762 22,762 11.77 11.38 0.39 May 15,919 38,681 19.83 19.83 0.00 June 16,014 54,695 27.76 27.73 0.03 July 17,183 71,878 36.59 36.10 0.49 August 17,138 89,016 45.40 44.63 0.77 September 15,643 104,659 53.30 52.71 0.59 October 18,024 122,683 62.80 62.04 0.76 November 16,583 139,266 71.73 71.00 0.73 December 17,303 156,569 80.89 79.93 0.96 January 13,600 170,169 88.27 87.52 0.75 February 5,152 175,321 91.22 90.43 0.79 March
Total Cash to be Collected 192,190 (i.e. net of Council Tax Reduction etc)
Target collection in year (93%) 178,737 Glasgow City Council
Budget Monitoring 2013/14
Revenues - Cash Collection
Period to 28 February 2014
Non Domestic Rates
Month Actual Cash Actual Cash % of Cash Last Year Comparison in Month to Date Collected to Date Actual v Last Year £000 £000 % % %
April 25,879 25,879 6.54 6.17 0.37 May 15,169 41,048 10.71 11.44 -0.73 June 42,170 83,218 22.24 22.70 -0.46 July 28,474 111,692 30.11 30.54 -0.43 August 17,152 128,844 35.03 34.65 0.38 September 48,406 177,250 48.63 48.10 0.53 October 55,017 232,267 64.13 64.35 -0.22 November 15,627 247,894 68.55 68.68 -0.13 December 30,197 278,091 77.32 77.43 -0.11 January 30,039 308,130 86.15 86.03 0.12 February 27,871 336,001 94.17 94.20 -0.03 March
Total Cash to be Collected 356,798
Target collection in year (96%) 342,526 GLASGOW CITY COUNCIL 2013/14 REVENUE BUDGET : MONITORING REPORT GENERAL FUND SERVICE SUMMARY
PERIOD 12: 1 APRIL 2013 TO 14 FEBRUARY 2014
Original Variance Annual Approved Revised Department Total Expenditure Total Income Net Expenditure on Net Budget Changes Budget Actual Budgeted Actual Budgeted Actual Budgeted Expenditure £000 £000 £000 £000 £000 £000 £000 £000 £000 £000
77,846 19,373 97,219 Chief Executive's Office and Corporate Services 92,751 92,739 8,612 8,554 84,139 84,185 -46
23,602 1,591 25,193 Development & Regeneration Services 90,431 90,434 71,742 71,521 18,689 18,913 -224
465,151 3,862 469,013 Education Services 421,380 418,361 19,311 18,535 402,069 399,826 2,243 OVER
17,610 -11,679 5,931 Financial Services 25,246 25,160 12,528 12,416 12,718 12,744 -26 71,158 2,912 74,070 Financial Services - Benefits Payments 366,603 366,988 276,882 276,882 89,721 90,106 -385 0 7,721 7,721 Financial Services - Scottish Welfare Fund 6,525 6,525 0 0 6,525 6,525 0
106,743 1,409 108,152 Land and Environmental Services 144,972 141,410 49,710 46,165 95,262 95,245 17 OVER
146,061 1,774 147,835 Related Companies and Joint Boards 154,218 154,218 4,126 4,126 150,092 150,092 0
415,270 3,066 418,336 Social Work Services 484,949 479,226 132,490 131,442 352,459 347,784 4,675 OVER
-1,030 -135 -1,165 Specific Grant 0 0 1,000 1,000 -1,000 -1,000 0
1,322,411 29,894 1,352,305 TOTAL 1,787,075 1,775,061 576,401 570,641 1,210,674 1,204,420 6,254 OVER
Net Expenditure : Rate of Spend as Percentage of Budget to Date
1 & 2 3 4 5 6 7 8 9 10 11 12 13
Percentage 100.8% - 101.2% 101.3% 100.9% 100.8% 100.9% 100.8% 100.7% 100.6% 100.5% CITY OF GLASGOW COUNCIL 2013/14 REVENUE BUDGET : MONITORING REPORT LAND AND ENVIRONMENTAL SERVICES - MANAGED SERVICES SUMMARY PERIOD 12: 1 APRIL 2013 TO 14 FEBRUARY 2014
Original Variance Annual Approved Revised Committee/Department Total Expenditure Total Income Net Expenditure on Net Budget Changes Budget Actual Budgeted Actual Budgeted Actual Budgeted Expenditure £000 £000 £000 £000 £000 £000 £000 £000 £000
Land and Environmental Services -22 -9 -31 Public Analyst 2,190 2,303 2,275 2,353 -85 -50 -35
-22 -9 -31 TOTAL 2,190 2,303 2,275 2,353 -85 -50 -35
Expenditure as a Percentage of Income to Date
1 & 2 3 4 5 6 7 8 9 10 11 12 13
Percentage 99.7% - 101.3% 100.1% 98.5% 97.5% 96.9% 96.5% 97.2% 96.6% 96.3% GLASGOW CITY COUNCIL 2013/14 REVENUE BUDGET : MONITORING REPORT GENERAL FUND & MANAGED SERVICES COST ANALYSIS SUMMARY
PERIOD 12: 1 APRIL 2013 TO 14 FEBRUARY 2014 CUMULATIVE TO DATE Original Annual Approved Revised Budget Changes Budget HEADING Actual Budgeted Variance
£000 £000 £000 £000 £000 £000 569,671 14,106 583,777 Employee Costs 511,132 508,470 2,662 OVER 91,592 2,675 94,267 Premises Costs 83,210 83,519 -309 23,380 221 23,601 Transport Costs 23,711 20,322 3,389 OVER 231,474 -473 231,001 Supplies and Services 202,869 199,550 3,319 OVER 561,603 551 562,154 Third Party Costs 489,157 484,364 4,793 OVER 483,003 74,924 557,927 Transfer Payments 487,140 487,754 -614 1,161 0 1,161 Financing Costs 000 -8,150 320 -7,830 Allocations -7,954 -6,615 -1,339
1,953,734 92,324 2,046,058 GROSS EXPENDITURE 1,789,265 1,777,364 11,901 OVER
630,315 62,304 692,619 DEPARTMENTAL INCOME 577,676 571,994 5,682 OVER
1,323,419 30,020 1,353,439 DIRECT NET EXPENDITURE 1,211,589 1,205,370 6,219 OVER
1,030 135 1,165 Specific Government Grant 1,000 1,000 0
1,322,389 29,885 1,352,274 ADJUSTED SERVICE NET EXPENDITURE 1,210,589 1,204,370 6,219 OVER
GLASGOW CITY COUNCIL 2013/14 REVENUE BUDGET : MONITORING REPORT TRADING OPERATIONS
Summary Expenditure and Income as at Period 12
Revised Annual Gross Net Budgeted Variance Net Surplus TRADING OPERATION Expenditure Income Surplus Appropriations Surplus Net Surplus Over/(-)Under
£000 £000 £000 £000 £000 £000 £000 £000 LAND AND ENVIRONMENTAL SERVICES
165 Transport 30,801 30,954 153 0 153 147 6
645 Area Operations 68,087 68,680 593 0 593 595 -2
810 TOTAL 98,888 99,634 746 0 746 742 4 GLASGOW CITY COUNCIL 2013/14 REVENUE BUDGET : MONITORING REPORT TRADING OPERATIONS COST ANALYSIS SUMMARY
PERIOD 12: 1 APRIL 2013 TO 14 FEBRUARY 2014
Original CUMULATIVE TO DATE Annual Approved Revised Budget Changes Budget HEADING Actual Budgeted Variance
£000 £000 £000 £000 £000 £000 52,957 -78 52,879 Employee Costs 47,501 47,622 -121 UNDER 2,112 50 2,162 Premises Costs 1,789 1,819 -30 UNDER 39,092 10 39,102 Transport and Plant 36,181 32,971 3,210 OVER 8,151 0 8,151 Supplies and Services 8,445 7,237 1,208 OVER 2,350 0 2,350 Third Party Payments 2,438 2,267 171 OVER 00 0Transfer Payments 000 76 0 76 Capital Financing Costs 25 25 0 2,495 -234 2,261 Allocations 1,782 1,858 -76 UNDER 1,335 541 1,876 Central Administration 727 727 0
108,568 289 108,857 GROSS EXPENDITURE 98,888 94,526 4,362 OVER
109,378 289 109,667 INCOME 99,634 95,268 4,366 OVER
810 0 810 GROSS SURPLUS/(DEFICIT-) 746 742 4 OVER
0 0 0 APPROPRIATIONS 0 0 0
810 0 810 NET SURPLUS 746 742 4 OVER APPENDIX 1
GLASGOW CITY COUNCIL INVESTMENT PROGRAMME GROSS EXPENDITURE 2013/14
Budget / Probable Outturn Probable Outturn Profile Actual Gross Expenditure Original Revised Total Variance Actual Approved Approved Approved Gross Exp (Under)/ Previous Previous to Period 12 Gross Exp Budget Gross Exp Probable Over Years Years 2013/14 Cumulative Budget Movement Budget Outturn Budget Actual 2013/14 2014/15 2015/16 Future Years Actual 14-Feb-14 to date
£000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 CAPITAL PROGRAMME
COMMONWEALTH GAMES RELATED PROJECTS 393,929 20,611 414,540 414,734 194 387,089 15,496 9,514 349 2,286 387,089 9,932 397,021
CORPORATE SERVICES 6,048 1,913 7,961 7,929 -32 3,602 3,520 807 0 0 3,602 1,332 4,934
GLASGOW LIFE 42,655 997 43,652 43,589 -63 5,185 4,324 16,635 15,980 1,465 5,185 3,528 8,713
DEVELOPMENT & REGENERATION SERVICES 190,846 70,306 261,152 261,151 -1 171,885 24,353 36,035 25,277 3,601 171,885 16,260 188,145
EDUCATION SERVICES 403,481 8,403 411,884 411,884 0 123,231 58,268 51,650 43,715 135,020 123,231 41,213 164,444
LAND & ENVIRONMENTAL SERVICES 282,413 30,465 312,878 312,878 0 132,331 81,160 65,232 10,745 23,410 132,331 33,973 166,304
SOCIAL WORK SERVICES 111,127 25,025 136,152 136,162 10 34,702 36,392 50,792 13,728 548 34,702 23,570 58,272
INSURANCE PROJECTS 3,965 -2,026 1,939 1,941 2 619 1,322 0 0 0 619 20 639
TOTAL CAPITAL PROGRAMME 1,434,464 155,694 1,590,158 1,590,268 110 858,644 224,835 230,665 109,794 166,330 858,644 129,828 988,472
REPAIRS & RENEWALS PROGRAMME 2,140 9,885 12,025 12,025 0 7,722 2,996 1,307 0 0 7,722 2,382 10,104
SERVICE REFORM PROGRAMME 105,258 -2,260 102,998 102,997 -1 75,757 10,613 10,165 1,602 4,860 75,757 4,058 79,815
TOTAL GROSS EXPENDITURE 1,541,862 163,319 1,705,181 1,705,290 109 942,123 238,444 242,137 111,396 171,190 942,123 136,268 1,078,391 APPENDIX 2
GLASGOW CITY COUNCIL INVESTMENT PROGRAMME GROSS INCOME 2013/14
Budget / Probable Outturn Probable Outturn Profile Actual Gross Income Original Revised Total Variance Actual Approved Approved Approved Gross Inc (Under)/ Previous Previous to Period 12 Gross Inc Budget Gross Inc Probable Over Years Years 2013/14 Cumulative Budget Movement Budget Outturn budget Actual 2013/14 2014/15 2015/16 Future Years Actual 14-Feb-14 to date
£000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 CAPITAL PROGRAMME
COMMONWEALTH GAMES RELATED PROJECTS 92,848 3,573 96,421 96,670 249 96,045 375 250 0 0 96,045 375 96,420
CORPORATE SERVICES 0 61 61 76 15 76 0 00076 0 76
GLASGOW LIFE 19,200 -203 18,997 18,931 -66 1,168 818 9,003 7,231 711 1,168 201 1,369
DEVELOPMENT & REGENERATION SERVICES 39,765 10,685 50,450 50,451 1 39,229 8,042 3,180 0 0 39,229 3,682 42,911
EDUCATION SERVICES 37,545 1,680 39,225 39,218 -7 34,689 4,529 0 0 0 34,689 2,368 37,057
LAND & ENVIRONMENTAL SERVICES 132,651 8,471 141,122 141,120 -2 62,336 42,917 28,407 1,750 5,710 62,336 15,972 78,308
SOCIAL WORK SERVICES 10,048 473 10,521 10,492 -29 3,592 0 3,150 3,750 0 3,592 0 3,592
INSURANCE PROJECTS 600 -596 49591 95 0 00095 0 95
TOTAL CAPITAL PROGRAMME 332,657 24,144 356,801 357,053 252 237,230 56,681 43,990 12,731 6,421 237,230 22,598 259,828
REPAIRS & RENEWALS PROGRAMME 0 36 36 36 0036 000 0 36 36
SERVICE REFORM PROGRAMME 21,000 -1,770 19,230 19,230 0 9,130 0 0 10,100 0 9,130 0 9,130
TOTAL DIRECT INCOME 353,657 22,410 376,067 376,319 252 246,360 56,717 43,990 22,831 6,421 246,360 22,634 268,994
ASSET SALES 13,500 0 13,500 13,500 003,500 5,000 5,000 0 0 2,608 2,608
GENERAL CAPITAL GRANT 126,656 0 126,656 126,656 0050,656 66,567 9,433 0 0 42,213 42,213
TOTAL INCOME 493,813 22,410 516,223 516,475 252 246,360 110,873 115,557 37,264 6,421 246,360 67,455 313,815 APPENDIX 3
GLASGOW CITY COUNCIL INVESTMENT PROGRAMME NET EXPENDITURE 2013/14
Budget / Probable Outturn Probable Outturn Profile Actual Net Expenditure Original Revised Total Variance Actual Approved Approved Approved Net Exp (Under)/ Previous Previous to Period 12 Net Exp Budget Net Exp Probable Over Years Years 2013/14 Cumulative Budget Movement Budget Outturn Budget Actual 2013/14 2014/15 2015/16 Future Years Actual 14-Feb-14 to date
£000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 £000 CAPITAL PROGRAMME
COMMONWEALTH GAMES RELATED PROJECTS 301,081 17,038 318,119 318,064 -55 291,044 15,121 9,264 349 2,286 291,044 9,557 300,601
CORPORATE SERVICES 6,048 1,852 7,900 7,853 -47 3,526 3,520 807 0 0 3,526 1,332 4,858
GLASGOW LIFE 23,455 1,200 24,655 24,658 3 4,017 3,506 7,632 8,749 754 4,017 3,327 7,344
DEVELOPMENT & REGENERATION SERVICES 151,081 59,621 210,702 210,700 -2 132,656 16,311 32,855 25,277 3,601 132,656 12,578 145,234
EDUCATION SERVICES 365,936 6,723 372,659 372,666 7 88,542 53,739 51,650 43,715 135,020 88,542 38,845 127,387
LAND & ENVIRONMENTAL SERVICES 149,762 21,994 171,756 171,758 2 69,995 38,243 36,825 8,995 17,700 69,995 18,001 87,996
SOCIAL WORK SERVICES 101,079 24,552 125,631 125,670 39 31,110 36,392 47,642 9,978 548 31,110 23,570 54,680
INSURANCE PROJECTS 3,365 -1,430 1,935 1,846 -89 524 1,322 000524 20 544
TOTAL CAPITAL PROGRAMME 1,101,807 131,550 1,233,357 1,233,215 -142 621,414 168,154 186,675 97,063 159,909 621,414 107,230 728,644
REPAIRS & RENEWALS PROGRAMME 2,140 9,849 11,989 11,989 0 7,722 2,960 1,307 0 0 7,722 2,346 10,068
SERVICE REFORM PROGRAMME 84,258 -490 83,768 83,767 -1 66,627 10,613 10,165 -8,498 4,860 66,627 4,058 70,685
TOTAL DIRECT NET EXPENDITURE 1,188,205 140,909 1,329,114 1,328,971 -143 695,763 181,727 198,147 88,565 164,769 695,763 113,634 809,397
ASSET SALES -13,500 0 -13,500 -13,500 00-3,500 -5,000 -5,000 0 0 -2,608 -2,608
GENERAL CAPITAL GRANT -126,656 0 -126,656 -126,656 00-50,656 -66,567 -9,433 0 0 -42,213 -42,213
TOTAL NET EXPENDITURE 1,048,049 140,909 1,188,958 1,188,815 -143 695,763 127,571 126,580 74,132 164,769 695,763 68,813 764,576