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Budget Report Appendix A(1) Council Tax Support for Parish's Council Council Tax Tax Parish Parish Support Support Grant Grant £ £ Above Derwent 718.59 Holme East Waver 106.25 Aikton 138.16 Holme Low 401.01 Allerby & Oughterside 876.35 Holme St Cuthbert 207.82 Allhallows 565.21 Ireby & Uldale 163.91 Allonby 715.66 Keswick 6,008.62 Aspatria 5,260.47 Kirkbampton 183.82 Bassenthwaite 187.62 Kirkbride 509.01 Bewaldeth & Snittlegarth 0.00 Little Clifton 590.09 Blennerhassett & Torpenhow 342.17 Lorton 175.62 Blindbothel 0.00 Loweswater 144.30 Blindcrake 203.43 Maryport 23,530.46 Boltons 452.52 Papcastle 192.60 Borrowdale 63.52 Plumbland 318.75 Bothel & Threapland 420.32 Seaton 4,198.54 Bowness on Solway 783.27 Sebergham 141.69 Bridekirk 227.14 Setmurthy 49.46 Brigham 761.62 Silloth 4,728.34 Bromfield 313.48 St Johns, Castlerigg & Wythburn 252.61 Broughton 1,949.11 Thursby 1,059.00 Broughton Moor 1,034.13 Underskiddaw 151.91 Buttermere 9.66 Waverton 232.40 Caldbeck 282.46 Westnewton 144.30 Camerton 177.08 Westward 231.82 Cockermouth 8,781.40 Wigton 7,642.20 Crosscanonby 1,231.41 Winscales 175.33 Dean 459.25 Woodside 264.61 Dearham 2,444.37 Workington 47,720.37 Dundraw 149.28 Wythop 0.00 Embleton 80.78 Gilcrux 166.84 Great Clifton 2,215.77 Greysouthen 432.03 Hayton & Mealo 264.90 Holme Abbey 957.73 TOTAL 132,190.57 Appendix A (2) Parish Precepts 2014-15 £ £ Above Derwent 11,369 Aikton 3,762 Holme Low 1,099 Allerby & Oughterside 9,729 Holme St Cuthbert 5,092 Allhallows 7,935 Ireby & Uldale 4,276 Allonby 8,284 Keswick 197,414 Aspatria 54,740 Kirkbampton 5,316 Bassenthwaite 4,467 Kirkbride 9,700 Bewaldeth & Snittlegarth 0 Little Clifton 5,513 Blennerhassett & Torpenhow 9,500 Lorton 5,324 Blindbothel 3,400 Loweswater 2,056 Blindcrake 5,205 Maryport 145,170 Boltons 3,547 Papcastle 9,087 Borrowdale 4,299 Plumbland 4,238 Bothel & Threapland 4,580 Seaton 45,808 Bowness on Solway 18,784 Sebergham 3,408 Bridekirk 6,273 Setmurthy 350 Brigham 8,393 Silloth 119,893 Bromfield 5,587 St Johns, Castlerigg & Wythburn 5,247 Broughton 9,174 Thursby 21,176 Broughton Moor 13,966 Underskiddaw 3,148 Buttermere 1,390 Waverton 1,531 Caldbeck 9,618 Westnewton 3,619 Camerton 1,700 Westward 4,768 Cockermouth 205,880 Wigton 144,449 Crosscanonby 10,469 Winscales 2,325 Dean 12,108 Woodside 4,179 Dearham 21,556 Workington 332,848 Dundraw 1,501 Wythop 745 Embleton 3,385 Gilcrux 7,177 Great Clifton 4,787 Greysouthen 11,458 Hayton & Mealo 3,735 Holme Abbey 11,110 Holme East Waver 6,500 TOTAL 1,593,146 Change in Precept Precept 2013-14 1,474,027 Percept 2014-15 1,593,146 % Change in Precept 8.08% Appendix C 2014-15 BUDGET GROWTH Budget Heading Description of Recurring Growth £ Contractual or Committed Recurring Growth 2014-15 Pensions Pension Deficit - Employer Contribution 128,400 Salaries Total Salary Adjustments 83,669 Environmental Services Contractual Risen costs 102,520 Workington Town Centre Loss of rent 50,000 Revenues & Benefits Admin Support Grant 44,737 Banking and Interest Increase in borrowing costs re new sports facilities less reduction in potential interest and Treasury Management 17,000 advisor fees Shared Rev's & Ben's Adjustment to Salaries and pension costs 64,990 Building Control Adjustment to income 21,370 Contingencies 2014/15 Pay Award 21,140 Various Services NNDR increases to Buildings owned by Allerdlae Borough 10,090 Council Env Services Pay Group Removal external funding of post 5,660 Insurance Increase in premiums 3,750 Various cost centres Various small cost centre increases 6,390 Total Recurring Growth 559,716 One Off Growth Hadrians Wall Trust Year 3 of 3 year SLA 10,000 Environmental Protection Privat Water Supply risk assessment re new regs 3,400 AONB Contribution to 50th Celebration Event 2,000 Finance One-off Grant To Cockermouth Town Council 20,000 Total One-Off Growth 35,400 TOTAL 595,116 Appendix D 2014-15 BUDGET SAVINGS Budget Heading Description of Saving £ Recurring Savings 2014-15 Reduction in Budgets following 3 Year Trend analysis (124,940) Document Management Customer Transformation Programme (23,750) Sport & Leisure Centres Joint fund contribution repayment (40,000) Revenues Discretionary rate relief & general reduction in costs (127,560) The Wave Centre Changes to Fee and Joint Fund Contribution (45,290) Parish Councils Reduction in Concurrent Grant re Council Tax Reducton Scheme (67,700) Parish Councils Reduction in Council Tax Reduction Scheme Grant (59,520) Museums Reduction in Partnership and Management fee (28,000) Footways Reduction in lighting on public footways (25,000) Parks & Grounds Maintenance Reduction in contribution to Silloth Grounds Maintenance (29,290) Corporate Management Fees Reduction in Audit Fees and Advertising costs (21,370) Revenues & Benefits IT costs Reduction in ICT Support Costs (12,350) Planning & Development Increase in income (7,880) Chief Executive Savings on Misc. codes (6,430) HR Pay Group Reduction in Consultants Fees (4,850) Various General Cost Centre Savings (<£2k) (15,540) Customer Services Cash Collection reduction due to Payments project (5,250) Self Sufficiency Programme Customer (80,000) New Ways of Working (96,000) Reduction in Recycling Costs (25,000) Contract Reduction (25,000) IT (119,230) Trade Waste (50,000) Banking Costs (20,000) Bereavement Services (10,000) Advertising Income (20,000) Planning Income (20,000) Energy Costs (10,000) Revenues & Benefits (50,000) Total Recurring Savings (1,169,950) One Off Savings MRP & Finance Charges Amended Calculation delayed MRP re Leisure Centre borrowing (175,670) Environmental Protection Increase in income (1,280) Parking Services Pay Group Reduction in Hardware supplies (1,000) Total One-Off Savings (177,950) TOTAL (1,347,900) Appendix E Council Priorities 2014-15 Project £ Footway Lighting 25,000 Supporting Allerdales Towns 70,000 Supporting homes at risk of flooding 20,000 Delivering affordable housing 10,000 Supporting Festivals & Events 37,500 Strategic Acquisitions 70,000 Porfolio Based Priorities 167,500 Supporting future Leisure Activity across Allerdale 150,000 Delivering Jobs & Growth 150,000 TOTAL 700,000 Appendix F MOVEMENT IN REVENUE BUDGET 2013-14 TO 2014-15 £'000 £'000 REVISED BUDGET 2013-14 13,165 Less: Non-Recurring Growth (504) Plus: Non- Recurring Savings 223 ADJUSTED BASE BUDGET 2014-15 12,884 Main Changes for 2014-15 Recurring Growth Adjustments to Base 99 Salary Related Adjustments 105 Pensions 128 Shared Services - Salary Related Adjustments & Pensions 65 Contractual Risen Costs 103 Other Recurring Growth 159 Recurring Savings Self Sufficiency Savings (406) Revenues (127) IT Services (119) Recurring Savings (518) One-off Growth/Savings MRP Reduction (176) One-off Growth/Savings 33 TOTAL CHANGES (654) REVENUE BUDGET 2014-15 12,230 Appendix G COUNCIL TAX AND POTENTIAL IMPACT OF INCREASES FROM 2014-15 Estimated Council Tax Base: 28,472.91 2013-14 Council Tax Band D: 151.17 INCREASE COUNCIL TAX BY 1.9% FOR 2 YEARS Band D Increase by Potential % Council Tax - 1.9% each Potential £ Total Increase £'s year Yield - £'s Freeze Grant Income 2014-15 151.17 154.04 4,386,030.55 0.00 4,386,030.55 2015-16 154.04 156.97 4,469,365.13 0.00 4,469,365.13 TOTAL INCOME RECEIVABLE 8,855,395.68 FREEZE COUNCIL TAX AND ACCEPT GRANT FOR 2 YEARS Band D Potential % Council Tax - Freeze each Increase £'s yearPotential Yield - £'s Freeze Grant £ Total Income 2014-15 151.17 151.17 4,304,249.80 43,042.50 4,347,292.30 2015-16 151.17 151.17 4,304,249.80 43,042.50 4,347,292.30 TOTAL INCOME RECEIVABLE 8,694,584.61 Every 1% increase in Council Tax raises approximate £43k The Freeze Grant would be paid in 2014-15 and 2015-16 if accepted. Raising Council Tax by 1.9% for each of next two years would bring in £161k more than accepting the freeze grant GENERAL FUND BALANCES POSITION ESTIMATED GF BALANCES 2013-14 2014-15 2015-16 2016-17 2017-18 £'000 £'000 £'000 £'000 £'000 OPENING BALNCES (5,806) (5,871) (5,171) (5,171) (5,171) (BUDGET) USAGE 181 0 RELEASE RESERVES BACK TO GENERAL FUND (342) 0 PROJECTED UNDERSPEND (204) 0 CORPORATE PRIORITIES 300 700 CLOSING BALANCE (5,871) (5,171) (5,171) (5,171) (5,171) MINIMUM BALANCE (1,500) (1,500) (1,500) (1,500) (1,500) AVAILABLE FOR USE 4,371 3,671 3,671 3,671 3,671 Appendix H Appendix I SUMMARY OF EARMARKED RESERVES 2013/14 Revised Projected Movement in Projected Balance at Budget Reserves 31/03/14 CUSTOMER & REGULATORY SERVICES NEW TECHNOLOGY FUND (127,000.00) 80,893.56 (46,106.44) REVENUES & BENEFITS (52,642.89) 0.00 (52,642.89) IT (146,933.00) 112,024.05 (34,908.95) TOTAL CUSTOMER & REGULATORY SERVICES (326,575.89) 192,917.61 (133,658.28) ECONOMIC GROWTH LABGI (101,406.11) 0.00 (101,406.11) PLANNING (271,813.50) 104,554.77 (167,258.73) REGENERATION (326,034.60) 277,531.86 (48,502.74) MUSEUMS (1,850.00) 1,850.00 0.00 TOTAL ECONOMIC GROWTH (701,104.21) 383,936.63 (317,167.58) FINANCE & ASSET MANAGEMENT FINANCIAL SERVICES (10,970.00) 5,970.00 (5,000.00) ASSET MANAGEMENT (28,650.00) 13,750.00 (14,900.00) DEMOCRATIC SERVICES (60,342.50) 550.00 (59,792.50) INSURANCE (120,350.00) 4,158.50 (116,191.50) LEGAL (172,826.00) 126,499.36 (46,326.64) HOUSING (37,360.00) 5,000.00 (32,360.00) REDUNDANCY COSTS (91,000.00) 91,000.00 0.00 TOTAL FINANCE & ASSET MANAGEMENT (521,498.50) 246,927.86 (274,570.64) LOCALITY SERVICES PARKS & OPEN SPACES (44,093.00) 44,093.00 0.00 FLOOD RECOVERY (2,000.00) 2,000.00 0.00 ENVIRONMENTAL SERVICES (24,200.00) 21,290.50 (2,909.50) PARKING SERVICES (40,840.00) 31,840.00 (9,000.00) SPORTS (50,692.19) 49,412.00 (1,280.19) TOTAL LOCALITY SERVICES (161,825.19) 148,635.50 (13,189.69) ORGANISATIONAL DEVELOPMENT
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