2014/15 revenue and capital budgetary control … · 2.7 the council’s 2014/15 capital programme...

2014/15 REVENUE AND CAPITAL BUDGETARY CONTROL REPORT

AGENDA ITEM No. 9

MEETING: POLICY AND RESOURCES COMMITTEE

DATE: 21ST JANUARY 2015

REPORT BY: FINANCE MANAGER

1.0 Purpose of the Report

1.1 The purpose of this report is to set out details of the financial position on the Council’s approved 2014/15 Revenue and Capital Programme Budget for the nine months to the 31st December 2014 as well as an assessment of the expected year end outturn position.

2.0 Summary of the Current Financial Position

2.1 A saving of just over £165,000 has been achieved on the Council’s 2014/15 Revenue Budget in the nine months to the 31st December.

2.2 It is estimated that there will be a total saving of around £170,000 or 13% against the approved budget by the end of the year.

2.3 Whilst this surplus is welcome, the savings are less than those delivered in previous years, building on the recent trend of falls. This provides early evidence to support the Medium Term Financial Plan conclusion of increasingly tighter revenue budgets in the future.

2.4 The expected outturn projection is based on an assessment of likely spending and income over the remaining three months of the year, taking into account any known outstanding commitments such as the pending officer pay award.

2.5 There are a number of reasons for the projected year-end saving on the Revenue Budget and these are summarised below:-

- The contingency sum has not been used to date; - Opt outs by staff from the local government pension scheme

following the implementation of automatic enrolment; - Significant savings in staffing costs as a result of staff

turnover, flexible retirement, reduced catering hours, lower overtime, and the end of the works apprenticeship;

- Savings in running costs, particularly in relation to the sports complex, works section, and special events budgets;

- A significant increase in golf season ticket income; - The receipt of insurance premium and audit fee rebates; and - Savings on the new play equipment inspection contract.

2.6 The savings will be transferred to the Council’s Balances and Reserves at the end of the year, along with the planned £25,000 contribution to capital reserves, making a total estimated contribution to Council Balances from the Revenue Budget of £195,000 for the year.

2.7 The Council’s 2014/15 Capital Programme Budget currently stands at £250,750, having been increased to provide for the approved carry forward of on-going projects from 2013/14 totalling £44,500, and the additional budget approvals of £34,000 to provide for the replacement roof at the sports complex and £1,750 to provide for the alarm system upgrade at the council offices.

2.8 Expenditure against the Capital Programme Budget up to the 31st December 2014 totalled just under £150,000, after deducting the capital contributions totalling £39,300 received towards the funding of the Horndale multi-use games area project.

2.9 Further progress on the delivery of the planned programme of works is expected during the remainder of the year, although final spending is expected to be around £50,000 less than budgeted at just under £200,000, as a number of projects are not now going ahead.

2.10 Based on the above position, it is likely that the Council will be able to carry forward Balances and Earmarked Reserves in the region of £1 million in at the end of the financial year.

2.11 This is around £100,000 better than anticipated in the Council’s current Medium Term Financial Plan and maintains the Council’s healthy financial position as it moves into an increasingly difficult future.

3.0 2014/15 Revenue Budget Position

3.1 A detailed breakdown of the financial position on the Council’s Revenue Budget, broken down by each Committee and by individual service areas is attached in Appendix 1 to the report.

3.2 The attached Revenue Budget figures set out the following information:-

The approved budget for each service area;

The year to date budget for the first nine months of 2014/15 which gives an indication of how much of the budget would have expected to have been incurred in the year to date.

The actual income and expenditure in the first nine months of the year as recorded in the Council’s financial accounts.

A projection of the ‘expected outturn’ for 2014/15 based on theactual income and expenditure to date and an estimate of likely spending and income over the remainder of the year;

The variance between the approved annual budget and the expected outturn; and

An explanation of any significant variances between budgets and actual spending and income i.e. savings or overspending.

3.3 As in the previous budgetary control report, it should be noted that some of the budget figures set out in the original approved 2014/15 Revenue Budget have been adjusted following the 2013/14 year end closedown process.

3.4 Depreciation charges, support service and works section recharges, and insurance costs have all been recalculated based on the actual outturn figures reported in the Council’s 2013/14 Statement of Accounts, to more accurately reflect the proper apportionment of these costs to services.

3.5 However it is important to note that while these adjustments have changed some of the individual service budget totals, there is no impact on the overall Revenue Budget total or the level of Precept.

3.6 The table below provides a summary of the overall position on the revenue budgets for the nine months up to 31st December 2014 and the projection of expected outturn for the year:-

Budgets by Budget Budget Actual Expected Overspend Committee / Service 2014/15 To Date To Date Outturn / (Saving) £ £ £ £ £

Policy & Resources Members and Civic 69,900 52,750 46,966 64,900 (5,000) Finance Service 67,000 50,550 46,639 62,850 (4,150) Administration Service 121,150 93,000 85,234 113,100 (8,050) Corporate Service 257,400 197,300 180,666 241,500 (15,900) Neighbourhood Plan 37,500 29,000 20,564 28,550 (8,950) Pre Schools 41,800 (100) (580) 43,700 1,900 Works 140,450 129,500 88,272 101,100 (39,350) Depot 39,100 30,150 29,052 37,600 (1,500) Capital Financing 25,650 6,100 4,991 24,650 (1,000)

Total 799,950 588,250 501,804 717,950 (82,000)

Recreation Special Events 137,050 126,300 119,660 130,950 (6,100) Sports Complex 313,100 245,150 233,326 299,550 (13,550) Sports Pitches 23,850 17,450 16,579 22,700 (1,150) Golf Course 74,400 35,450 8,975 43,600 (30,800) Driving Range 25,100 18,100 18,754 26,600 1,500 Parks and Play Areas 303,150 233,500 224,004 296,400 (6,750)

Total 876,650 675,950 621,298 819,800 (56,850)

Environment Environment 140,450 102,950 97,295 134,650 (5,800) Street Equipment 15,650 11,600 9,802 13,400 (2,250) Allotments 12,550 3,750 3,069 12,350 (200) Cemeteries 47,950 36,500 31,600 43,100 (4,850) Church Works 11,750 8,800 8,995 12,000 250

228,350 163,600 150,761 215,500 (12,850)

Remove Depreciation (347,500) (260,650) (260,625) (347,500) -

Contingency Sum 27,500 20,600 - - (27,500)

Transfer to Reserves 25,000 - - 25,000 -

Less Funding of N’Plan (37,500) (29,000) (20,564) (28,550) 8,950

Less LCTSS Funding (255,850) (255,850) (255,847) (255,850) -

Budget / Precept 1,316,600 902,900 736,827 1,146,350 (170,250)

3.7 As can be seen above, the Council’s Revenue Budget is currently projecting an expected year end saving of £170,250.

3.8 Taken alongside the planned £25,000 contribution to capital reserves, this would make a total contribution to Council Balances from the Revenue Budget for the year of £195,250.

3.9 The continued achievement of savings on the Revenue Budget is to be welcomed, and the level of savings this year is in excess of the forecast made in the Council’s current Medium Term Financial Plan.

3.10 Having said that, the savings this year will be lower than those achieved last year, building on the trend of falling savings over the last few years. This downward trend provides early evidence to support the Medium Term Financial Plan conclusion of diminishing savings and increasingly tighter revenue budgets in the future.

3.11 Detailed commentary on the Revenue Budget position is provided in the following section of the Report.

4.0. Commentary on Revenue Budget by Committee

4.1 Policy and Resources Committee

The Policy and Resources Committee Budgets are projecting an expected saving for the year of £82,000.

There are a number of reasons for these savings are these are explained in detail below:-

- Savings of £22,500 from staff opt outs from the Local Government Pension Scheme following the implementation of automatic enrolment, as the 2014/15 Budget assumed that all eligible staff would choose to remain in the pension scheme;

- Savings of £27,500 on works staffing costs following the flexible retirement of the maintenance technician, the end of the golf apprenticeship, staff turnover and reduced overtime;

- Savings of £20,000 on pre-school staffing costs from reduced staff cover and the delayed appointment of a new supervisor;

- Delayed appointment of the Community Engagement Officer resulting in a saving of £9,000 on the Neighbourhood Plan Budget;

- Additional income totalling £6,000 from an audit fee rebate and low claims rebate on the insurance policy;

- Various savings on running costs totalling nearly £30,000 including savings on members’ allowances, civic functions and hospitality, training, conferences, premises running costs, vehicle costs, stationery, works equipment, equipment maintenance and improved returns on invested balances.

However, it should be noted that there will be a £25,000 shortfall in pre-school income following a significant fall in the numbers of children attending both centres, while the £7,500 saving from the end of the golf apprenticeship has been transferred from the Works Budget to the Golf Course Budget to reflect the fact that 100% of the apprentices time was budgeted to have been spent working on the golf course.

4.2 Recreation Committee

The Recreation Committee Budgets are projecting an expected saving for the year of £56,850.

The main factors contributing towards the achievement of these savings are as follows:-

- Savings of £6,000 on special events running costs mainly in relation to the Aycliffe Show and senior citizens trips;

- Savings of around £25,000 on sports complex running costs including, gas and electricity following energy efficiency measures, bar, catering and vending stocks following the downturn in income, and coaching costs following increased use of complex staff;

- A saving of £7,500 following the end of the golf apprenticeship; - A significant increase in golf season ticket income of £19,000

following the closure of Woodham Golf Club; and - A saving of £3,500 on the new play equipment inspection contract; - Other savings on premises running costs, maintenance costs and

supplies and services in the region of £10,000.

However, it should be noted that income has fallen in a number of areas including sports complex squash and five a side income, bar, catering and vending machine income, and driving range income, with the total shortfall currently projected at £15,000.

In addition, the local government pay award incorporating a 2.2% pay increase from January 2015, the implementation of a minimum hourly rate of £7 per hour and one-off lump sum payments for low paid staff will result in a small overspend on the sports complex staffing budget.

4.3 Environment

The Environment Committee Budgets are projecting an expected saving for the year of £12,850.

The main factors contributing towards the achievement of these savings are as follows:-

- Savings on the environment and open spaces budget totalling £6,000 including reduced waste disposal costs, environment centre running costs, and wildflower meadow maintenance;

- Savings of £2,250 and street equipment maintenance and graffiti removal costs; and

- An increase of £3,000 in cemeteries income and savings of £1,750 in cemeteries running costs.

4.4 Revenue Budget Contingency Sum

There has been no requirement to use the Revenue Budget Contingency Sum in the first nine months of the year and there are no plans at the present time to use the budget in the remainder of the year. This would result in a further saving to the Revenue Budget at the year-end of £27,500.

4.5 Use of the Revenue Budget Support Reserve

Members may recall that as part of the approval of the 2013/14 year end position, a total of £15,175 was transferred from the 2013/14 Revenue Budget saving to the Revenue Budget Support Reserve, in order to provide resources to support the 2014/15 Revenue Budget.

These resources were required to fund a number of issues that were on-going at the end of year and for which additional budget was expected to be required. This included £7,000 relating to the unspent brewery sponsorship and Cutting Loose event funding, as well the unspent balances on the mayor’s allowance and donations and youth council budgets.

Resources will be transferred from the Revenue Budget Support Reserve to the service revenue budgets during the year to meet expenditure relating to these issues.

An analysis of the resources set aside within the Revenue Budget Support Reserve and the expected use of these resources is attached at Appendix 2 for Members’ information.

This shows that a total of £10,075 has already been transferred to service revenue budgets this year and it is likely that a further £2,000 will be transferred during the remaining three months of the year.

5.0 2014/15 Capital Programme Budget

5.1 The Council approved an original Capital Programme Budget for 2014/15 totalling £170,500.

5.2 This was then increased to £215,000 to account for the carry forward of outstanding capital commitments at the end of 2013/14 totalling £44,500. This carry forward was approved by Policy and Resources Committee on 4th June 2014.

5.3 The 2014/15 Capital Programme Budget has since been increased to £250,750, to provide for the approval of an additional budget approvals of £34,000 to replace the bar roof at the sports complex and £1,750 to provide for the alarm system upgrade at the council offices.

5.4 The revised 2014/15 Capital Programme Budget is attached at Appendix 3 and includes more detail on the adjustments made to the budget since it was originally approved.

5.5 Expenditure against the Capital Programme Budget up to the 31st December 2014 totalled just under £190,000, and included the replacement of the sports complex bar roof, disabled access improvements, the purchase of a new ride on mower, the upgrade of the financial management system, play area safety surfacing, footpath repairs, and the purchase and installation of a multi-use games area.

5.6 The multi-use games area project was undertaken on behalf of the Horndale Residents Association and funded from capital grants and contributions totalling £39,300 raised by the group.

5.7 Further progress is expected during the remainder of the year including the undertaking of golf complex signage and safety improvements, a replacement heating system at the environment centre, and the completion of the safety surfacing and footpath repair programmes.

5.8 However, final spending is expected to be around £50,000 less than budgeted at just under £200,000, net of the capital contributions used to fund the Horndale multi-use games area project. This is because a number of projects will not now go ahead this year, including computer hardware upgrades and tablet computers, kitchen equipment, bus shelter replacement and the golf irrigation system control panel.

5.9 A detailed breakdown of the actual spending position on the Council’s 2014/15 Capital Programme and the projection of expected outturn is attached at Appendix 4.

6.0 Council Balances and Reserves

6.1 Taking into account both the expected Revenue Budget saving and the financing of the Capital Programme as detailed in this report, it is likely that the Council will be able to carry forward just over £1 million in balances at the end of the financial year.

6.2 This is around £100,000 better than anticipated in the Council’s current Medium Term Financial Plan and maintains the Council’s healthy financial position as it looks ahead to an increasingly difficult future.

6.3 The expected movement on the Council’s Balances and Earmarked Reserves during the year is summarised below:-

Council Balances and Reserves £

General Fund Balance 132,881 Budget Support Fund 15,175 Earmarked Revenue Reserves 125,000 Earmarked Capital Reserves 750,000 Unused Capital Contributions 13,042 Usable Capital Receipts (Land Sales) 20,446 Balances Held as at 1st April 2014 1,056,544 Contribution to Balances 2014/15: Projected 2014/15 Revenue Budget Saving 170,250 2014/15 Contribution to Earmarked Reserves 25,000 Capital Contributions Received (MUGA) 39,300 Use of Balances 2014/15: Financing of 2014/15 Capital Programme (195,950) Use of Budget Support Fund (12,075) Use of Capital Contributions (MUGA) (39,300) Funding of Neighbourhood Plan (28,550) Balances Held as at 31

st March 2015 1,015,219

7.0 Balance Sheet Issues

7.1 In line with the CIPFA best practice guidance on balance sheet management, it is also considered prudent to report on and consider the following key areas from the Council’s Balance Sheet, that may have a material impact on the Council’s finances if not reviewed on a regular basis:-

- External loan debt i.e. monies borrowed by the Council. - Short term investments i.e. surplus cash invested by the Council. - Debtors i.e. sums owed to the Council by its customers.

7.2 External Loan Debt

The Council currently has two annuity loans outstanding with the Public Sector Loans Board. The total amount of the loans outstanding at the beginning of the financial year was £210,315.

Interest payable on the existing loans will total £12,400 in the current financial year, while principal repayments will total £13,750.

The total balance of loans outstanding at the 31st March 2015 will therefore be £196,565.

Options for the possible refinancing or early repayment of the Council’s outstanding loans are kept under regular review by the Finance Manager and proposals would be brought forward for consideration by Members if it was considered financially advantageous to do so.

There are currently no plans to repay early or undertake any additional borrowing over the five year period of the Medium Term Financial Plan.

7.3 Short Term Investments

The Council’s short term investments are made up of the Council’s surplus cash flow resources and its earmarked balances and reserves.

At 31st December 2014, the Council had £750,000 invested in a 100 day notice account with the Council’s bank, and a further £550,000 invested in the Public Sector Deposit Fund.

The high level of balances invested at the present time follows the receipt of the second half of the annual Precept and Local Council Tax Support Grant payment from Durham County Council, which was received in October in advance of the second half of the financial year.

Investment income in respect of interest on balances is currently low, with interest rates on the 100 Day Notice Account and Public Sector Deposit Fund running at 0.55% and 0.38% respectively.

However, total investment income for the year is likely to be around £5,750, which is up on budget.

The Council’s Treasury Management Code of Practice includes the Council’s borrowing and investment strategy and sets out the arrangements for managing the Council’s loans and investments.

7.4 Debtors

Debtors are any outstanding income that is due to the Council and relate mainly to fees and charges for services the Council provides that have not yet been paid for by the customer.

Prompt recovery of debt has a positive effect on the Council’s cash-flow and outstanding debt should therefore be actively managed so as to minimise payment times and debts written off as uncollectable.

Debt recovery action is the responsibility of the Finance Section and the Council’s Income Collection and Debt Recovery Policy sets out the procedures to be followed by the Finance Section and all staff with responsibility for raising debtor’s invoices.

The level of outstanding debt at 31st December 2014 was low with only two invoices currently outside of the approved payment terms.

Payment is expected to be made in respect of all due invoices and it is not anticipated that there will be any problems clearing this debt.

The Council’s outstanding debt position will continue to be closely monitored and reported to Committee every quarter.

8.0 Policy Implications

8.1 The undertaking of regular budget monitoring and control and reporting of the Council’s financial position to Policy and Resources Committee assists the Council in delivering Aim 2 of the Council’s Aims and Targets – “To manage the Council’s finances and assets in a responsible manner”.

9.0 Staffing Implications

9.1 The expected outturn projections and explanations of variances have been included following consultation and agreement with the responsible budget managers controlling the income and expenditure on the budgets.

10.0 Financial Implications 10.1 The financial implications for the Council are fully set out in the report.

11.0. Crime and Disorder Implications

11.1 None.

12.0 Equal Opportunities Implications 12.1 None.

13.0 Environmental Implications 13.1 None.

14.0 Risk Assessment 14.1 Budgetary control is a key factor in effective risk management as it

contributes towards the prudent management of the Council’s finances by ensuring Members are informed of any potential budget problems at an early stage, thereby allowing remedial action to be taken.

14.2 Formal risk assessments are also undertaken at the time the Council sets its annual Revenue and Capital Budget and also when it approves its Statement of Accounts and Medium Term Financial Plan.

15.0 Recommendations 15.1 It is recommended that Members:-

- receive the nine-month financial position on the Council’s 2014/15 Revenue and Capital Budgets and projection of expected outturn;

- receive a further report setting out the final outturn position on the Revenue and Capital Budget at the June meeting of the Policy and Resources Committee.

Service Budget

By Committee

Budget

2014/15

£

Year to

Date

Budget

£

Actual to

Date

£

Expected

Outturn

£

(Saving) /

Overspend

£

Comment On

(Saving) / Overspend

Policy and Resources

Members and Civic 69,900 52,750 46,966 64,900 (5,000) Various savings on civic costs.

Finance Service 67,000 50,550 46,639 62,850 (4,150) Pension opt outs and other savings.

Administration Service 121,150 93,000 85,234 113,100 (8,050) Pension opt outs and other savings.

Corporate Services 257,400 197,300 180,666 241,500 (15,900)Pension opt outs and insurance refunds.

Neighbourhood Plan 37,500 29,000 20,564 28,550 (8,950) Officer did not start work until June.

Pre Schools 41,800 (100) (580) 43,700 1,900Funding is down due to reduced numbers.

Works Department 140,450 129,500 88,272 101,100 (39,350) Significant savings on staffing costs.

Depot 39,100 30,150 29,052 37,600 (1,500) Savings on premises running costs.

Capital Financing 25,650 6,100 4,991 24,650 (1,000) Improved returns on invested balances.

Total 799,950 588,250 501,804 717,950 (82,000)

Recreation

Special Events 137,050 126,300 119,660 130,950 (6,100) Savings on Trips and Aycliffe Show.

Sports Complex 313,100 245,150 233,326 299,550 (13,550)Savings on running costs but income down.

Sports Pitches 23,850 17,450 16,579 22,700 (1,150) Savings on premises running costs.

Golf Course 74,400 35,450 8,975 43,600 (30,800) Membership income is significantly up.

Driving Range 25,100 18,100 18,754 26,600 1,500 Income is down on budget.

Parks 216,500 166,000 160,117 213,300 (3,200) Savings on new inspection contract.

Play Areas 86,650 67,500 63,887 83,100 (3,550) Savings on new inspection contract and

Total 876,650 675,950 621,298 819,800 (56,850) on maintenance costs.

Environment

Environment 140,450 102,950 97,295 134,650 (5,800) Savings on running costs.

Street Equipment 15,650 11,600 9,802 13,400 (2,250) Small savings on running costs.

Allotments 12,550 3,750 3,069 12,350 (200) On budget.

Cemeteries 47,950 36,500 31,600 43,100 (4,850) High level of interments.

Church Works 11,750 8,800 8,995 12,000 250 On budget.

Total 228,350 163,600 150,761 215,500 (12,850)

Depreciation Removal (347,500) (260,650) (260,625) (347,500) -

Contingency Sum 27,500 20,600 - - (27,500) No use of contingency sum to date.

Total Revenue Budget 1,584,950 1,187,750 1,013,238 1,405,750 (179,200)

Less LCTSS Grant (255,850) (255,850) (255,847) (255,850) -

Contribution to Reserves 25,000 - 25,000 - Planned contribution to capital reserves.

Less Funding of N.Plan (37,500) (29,000) (20,564) (28,550) 8,950 Officer did not start work until June.

Precept 1,316,600 902,900 736,827 1,146,350 (170,250) Expected Outturn for the Year.

Notes to December 2014 Budget Position:

1. Around £166,000 has been saved on the Revenue Budget up to the end of December.

2. The main reasons for this saving are opt outs from the pension scheme following automatic enrolment, significant savings on works

staff costs, savings on running costs, insurance refunds, no use of the contingency sum and a significant increase in golf memberships.

3. It is unlikely that there will be significant further savings in the remainder of the year as the cost of funding the pending local government

pay award will largely offset any savings in the remaining four months of the year.

Based on the above expected outturn projection, it is likely that the year-end saving will be in the region of £170,000.

4. Taken alongside the planned £25,000 contribution to capital reserves, this would result in a total contribution to

balances for the year in the region of £195,000.

5. The Council's Capital Programme Budget currently totals £249,000 having been increased for the approved carry

forward of £44,500 from 2013/14 regarding on-going projects and an additional budget approval of £34,000 for the sports

complex roofing works. There was expenditure of £188,250 on the Capital Programme up to the 31st December 2014.

6. Final outturn on the Capital Programme is likely to be under budget at just under £200,000.

7. Taking into account the assumed savings on the Revenue Budget, as detailed above, and the funding of the Capital Budget,

Council Balances are likely to total just over £1 million at the end of the financial year.

Appendix 1 - Great Aycliffe Town Council 2014/15 Revenue Budget

Position to 31st December 2014 and Projection of Expected Outturn

Finance Section

15/01/2015

Great Aycliffe Town Council

Analysis of Council Balances£ Comments

Opening Position

General Fund Reserve 132,881 As per 2013/14 Accounts

Budget Support Fund 15,175 As per 2013/14 Accounts

Earmarked Revenue Reserves 125,000 As per 2013/14 Accounts

Earmarked Capital Reserves 750,000 As per 2013/14 Accounts

Capital Contributions Unapplied 13,042 As per 2013/14 Accounts

Usable Capital Receipts 20,446 As per 2013/14 Accounts

Balances and Reserves held as at 1st April 2014 1,056,544 Balances at start of year

Less Funding of 2014/15 Capital Programme Budget (195,950) Based on latest estimate of final outturn

Less Use of Budget Support Reserve (12,075) 2013/14 Revenue Budget Carry Forward

Less Funding of Neighbourhood Plan (28,550) Funded from Earmarked Reserves.

Add Capital Contributions Received 39,300 Horndale MUGA capital contributions.

Less Use of Capital Contributions (39,300) Horndale MUGA capital contributions.

Add 2014/15 Contribution to Earmarked Reserves 25,000As per approved 2014/15 Revenue Budget

Add Estimated 2014/15 Revenue Budget Saving 170,250 Based on latest estimate of final outturn

Balance and Reserves held as at 31st March 2015 1,015,219 Estimated Year End Balances.

Finance Section

15/01/2015

Description Budget

2014/15

£

Year to

Date

Budget

£

Actual to

Date

£

Expected

Outturn

£

(Saving) /

Overspend

£

Comment On


Transport Costs

Civic Car Costs 1,000 750 557 750 (250) Small saving expected.

Civic Car Fuel 500 350 323 450 (50) Small saving expected.

Civic Car Insurance 500 500 449 450 (50)

Members' Travelling Expenses 250 200 33 50 (200)

2,250 1,800 1,362 1,700 (550)

Supplies and Services

Civic Events and Hospitality 5,000 4,250 2,851 4,000 (1,000) Savings on cost of functions.

Members' Mobile Phones 250 200 94 150 (100)

Members' Allowances 31,800 23,850 22,517 30,200 (1,600) One member is not claiming.

Mayor's Allowance 3,000 2,250 1,217 3,000 -

Members' Insurance 750 750 760 750 -

Member Conferences 1,000 750 - - (1,000) No conferences to date.

Member Training 1,000 750 90 250 (750) Limited training to date.

Civic Ball 750 - - 750 -

43,550 32,800 27,529 39,100 (4,450)

Central Support Recharges

Support Service Recharges 13,500 10,150 10,125 13,500 -

Works Section Recharges 7,500 5,650 5,625 7,500 -

21,000 15,800 15,750 21,000 -

Capital Charges

Depreciation 3,100 2,350 2,325 3,100 -

3,100 2,350 2,325 3,100 -

Gross Expenditure 69,900 52,750 46,966 64,900 (5,000)

Income

Miscellaneous Income - - - - -

Civic Ball Income - - - - -

- - - - -

Net Expenditure 69,900 52,750 46,966 64,900 (5,000)

Cost Centre P001 to P002 - Members and Civic Expenses

Actual Position as at 31st December 2014 and Projection of Expected Outturn

Responsible Budget Holder - Christine Ryder

Finance Section

15/01/2015

Description Budget

2014/15

£

Year to

Date

Budget

£

Actual to

Date

£

Expected

Outturn

£

(Saving) /

Overspend

£

Comment On


Employee Costs

Staff Salaries and Pensions 107,000 80,250 77,922 104,000 (3,000) Pension scheme opt out savings.

Staff Training 1,000 750 - 500 (500) CIPFA training due.

Recruitment Advertising 500 350 - - (500)

Staff Insurances 1,000 1,000 974 950 (50)

109,500 82,350 78,896 105,450 (4,050)

Transport Costs

Staff Travelling and Subsistence 250 200 86 150 (100)

250 200 86 150 (100)


Financial Stationery 750 550 249 750 - Year end stationery due.

Advertising of Accounts 250 250 220 250 -

1,000 800 469 1,000


Income

Recharges to Other Services (43,750) (32,800) (32,812) (43,750) -

(43,750) (32,800) (32,812) (43,750) -

Net Expenditure 67,000 50,550 46,639 62,850 (4,150)

Cost Centre P101 - Finance Section


Responsible Budget Holder - Dan Austin

Finance Section

15/01/2015

Description Budget

2014/15

£

Year to

Date

Budget

£

Actual to

Date

£

Expected

Outturn

£

(Saving) /

Overspend

£

Comment On


Employee Costs

Staff Salaries and Pensions 64,750 49,500 44,573 59,750 (5,000) Pension scheme opt out and

Staff Training 500 350 - - (500) savings on staff cover.

Recruitment Advertising 250 200 - - (250)

Staff Insurances 150 150 150 150 -

65,650 50,200 44,723 59,900 (5,750)

Premises Costs

Building Maintenance 1,000 750 315 500 (500) Limited maintenance to date.

Gas 4,250 2,000 1,192 3,250 (1,000)

Electricity 1,250 850 957 1,450 200

Rates 10,950 9,850 9,869 10,950 -

Water 1,500 1,100 977 1,300 (200)

Service Contracts 2,750 2,750 2,661 2,250 (500)

Premises and Contents Insurance 750 750 758 750 -

22,450 18,050 16,729 20,450 (2,000)

Transport Costs

Staff Travelling and Subsistence 200 150 135 200 -

200 150 135 200 -


Office Equipment 500 350 262 500 -

Equipment Rental 1,100 1,000 940 1,000 (100)

Printing and Photocopying 3,500 2,750 2,219 3,250 (250) Small saving expected.

Books and Publications 250 200 179 250 -

Cleaning Materials 500 350 465 750 250

Stationery and Office Supplies 4,250 3,000 2,322 3,500 (750) Small saving expected.

Postage 5,500 4,150 4,244 5,650 150

Telephones and Mobiles 2,750 2,100 2,121 2,850 100

Public Liability Insurance 500 500 499 500 -

Promotional Items 250 200 - - (250)

Subscriptions 6,500 5,750 5,540 6,400 (100)

25,600 20,350 18,791 24,650 (950)

Transfer Payments

Council Donations Budget 4,000 3,000 1,353 2,500 (1,500) Limited donations to date.

4,000 3,000 1,353 2,500 (1,500)




4,000 2,950 3,000 4,000 -

Capital Charges

Depreciation 29,500 22,150 22,125 29,500 -

29,500 22,150 22,125 29,500 -


Income

Miscellaneous Income (250) (200) (55) (100) 150

Feed In Tariff Subsidy (12,500) (10,500) (8,442) (10,500) 2,000 FIT Returns lower than expected.

Recharges to Other Services (17,500) (13,150) (13,125) (17,500) -

(30,250) (23,850) (21,622) (28,100) 2,150

Net Expenditure 121,150 93,000 85,234 113,100 (8,050)

Cost Centre P201 - Administration Section


Responsible Budget Holder - Christine Ryder

Finance Section

15/01/2015

Description Budget

2014/15

£

Year to

Date

Budget

£

Actual to

Date

£

Expected

Outturn

£

(Saving) /

Overspend

£

Comment On


Employee Costs

Staff Salaries and Pensions 187,200 140,500 136,350 182,850 (4,350) Pension scheme opt out savings.

Staff Training 3,000 2,250 1,180 3,000 - Health and safety and first aid

Recruitment Advertising 500 350 - - (500) training is due in March.

Staff Insurances 1,100 1,100 1,055 1,050 (50)

191,800 144,200 138,585 186,900 (4,900)

Transport Costs

Staff Travelling and Subsistence 1,250 950 810 1,100 (150)

Staff Car Allowances 1,000 750 750 950 (50)

2,250 1,700 1,560 2,050 (200)


Lorry Park Rates 1,950 1,750 1,760 1,950 -

Advertising of Meetings 1,000 750 500 650 (350) Small saving expected.

Telephones and Mobiles 750 550 358 500 (250) Small saving expected.

CRB Checks 1,750 1,250 359 750 (1,000) Limited checks due this year.

I.T. Costs 30,000 32,000 32,550 30,750 750 Small overspend expected.

Conferences 2,000 1,500 120 500 (1,500) Limited conferences attended.

Newsletters and Best Value 5,000 3,750 3,439 4,750 (250) Small saving expected.

Health and Safety 5,000 3,750 3,672 5,000 -

Youth Council Grant 2,500 1,750 1,048 1,750 (750) Small saving expected.

Youth Council Expenses 2,000 1,500 1,220 1,750 (250) Small saving expected.

Market Costs 8,650 8,650 303 300 (8,350) Market has now ceased.

Election Costs - - - - - No by-elections to date.

Miscellaneous Fees 1,750 1,300 1,264 1,500 (250) Small saving expected.

62,350 58,500 46,593 50,150 (12,200)

Agency Costs

Audit Fees 7,650 - - 7,650 -

Consultancy Fees 10,000 6,750 4,995 8,500 (1,500) No solicitors fees to date.

CCTV Running Costs 4,250 4,250 3,763 3,750 (500) Saving on CCTV costs.

21,900 11,000 8,758 19,900 (2,000)



2,000 1,500 1,500 2,000 -


Income

Market Licence (9,900) (9,900) (262) (250) 9,650

Miscellaneous Income (500) (350) (6,693) (6,750) (6,250) Insurance low claims rebate,

Recharges to Other Services (12,500) (9,350) (9,375) (12,500) - play inspection contract refund

(22,900) (19,600) (16,330) (19,500) 3,400 and audit fee rebate.

Net Expenditure 257,400 197,300 180,666 241,500 (15,900)

Cost Centre P301 - Corporate Section


Responsible Budget Holder - Chrissy Walton

Finance Section

15/01/2015

Description Budget

2014/15

£

Year to

Date

Budget

£

Actual to

Date

£

Expected

Outturn

£

(Saving) /

Overspend

£

Comment On


Employee Costs

Staff Salaries and Pensions 29,500 22,150 15,892 23,300 (6,200) Officer did not commence work

Staff Training 250 200 - - (250)

Staff Insurances - - - - -

29,750 22,350 15,892 23,300 (6,450)

Transport Costs


250 200 95 200 (50)


Telephones and Mobiles 250 200 40 50 (200)

Neighbourhood Plan 5,500 5,000 4,537 5,000 (500) Printing and distribution of survey.

Printing and Photocopying 750 500 - - (750) Printing and postage costs being

Postage 1,000 750 - - (1,000) funded from offices budget.

7,500 6,450 4,577 5,050 (2,450)


Support Service Recharges - - - - -

- - - - -


Income

Miscellaneous Income - - - - -

- - - - -

Net Expenditure 37,500 29,000 20,564 28,550 (8,950)

Cost Centre P303 - Neighbourhood Plan


Responsible Budget Holder - Chrissy Walton and Angela Corner

Description Budget

2014/15

£

Year to

Date

Budget

£

Actual to

Date

£

Expected

Outturn

£

(Saving) /

Overspend £

Comment On


Employee Costs

Staff Salaries and Pensions 215,750 166,000 145,644 193,750 (22,000) Pension scheme opt outs, staff

Staff Training 1,500 1,000 - 500 (1,000) turnover and savings on cover.

Recruitment Advertising 250 200 40 50 (200) No training held to date.


217,900 167,600 146,083 194,700 (23,200)

Premises Costs

Building Maintenance 1,000 750 201 500 (500) Saving expected.

Gas 2,250 1,000 662 1,850 (400) Saving expected.

Electricity 1,500 1,000 858 1,300 (200)

Rent 2,250 2,250 4,000 4,000 1,750 Rent has been increased by

Rates 5,250 4,750 4,747 5,250 - Woodham Burn Primary School.

Water 750 550 408 800 50

Service Contracts 450 700 707 500 50


13,950 11,500 12,092 14,700 750

Transport Costs



1,500 1,100 961 1,250 (250)


Equipment and Learning Materials 7,500 5,750 3,844 7,500 - Full budget to be used.

Printing and Photocopying 800 600 344 700 (100)

Cleaning Materials 1,250 950 392 750 (500)

Telephones and Mobiles 1,000 750 506 700 (300)

Subscriptions and OFSTED Fees 250 250 100 100 (150)

Public Liability Insurance 1,000 1,000 906 900 (100)

Food and Sundries 1,500 500 311 1,000 (500)

Milk 600 450 295 400 (200)

13,900 10,250 6,698 12,050 (1,850)




7,000 5,250 5,250 7,000 -

Capital Charges

Depreciation 8,050 6,050 6,037 8,050 -

8,050 6,050 6,037 8,050 -


Income

Fees and Charges (20,000) (14,500) (17,807) (23,500) (3,500) Income from fees is up.

Milk Refunds (500) (350) (348) (350) 150 Funding income is down on

Early Years Funding (200,000) (187,000) (159,381) (170,000) 30,000 budget as numbers at both

Miscellaneous Income - - (165) (200) (200) settings have been lower than

(220,500) (201,850) (177,701) (194,050) 26,450 expected in the first two terms.

Net Expenditure 41,800 (100) (580) 43,700 1,900

Cost Centre P401 to P405 - Pre-School Learning Centres


Responsible Budget Holder - Jackie Swainston

Finance Section

15/01/2015

Description Budget

2014/15

£

Year to

Date

Budget

£

Actual to

Date

£

Expected

Outturn

£

(Saving) /

Overspend

£

Comment On


Employee Costs

Staff Salaries and Pensions 486,000 374,000 347,227 452,500 (33,500) Savings on pension scheme opt

Staff Training 5,000 3,750 1,425 3,500 (1,500) outs, staff turnover, overtime,

Recruitment Advertising 250 200 - - (250) flexible retirement, and the end

Staff Insurances 600 600 583 600 - of the golf apprenticeship.

491,850 378,550 349,235 456,600 (35,250)

Transport Costs

Vehicle Licences and Repairs 8,500 8,000 6,548 7,500 (1,000) Small saving expected.

Vehicle Fuel 27,500 23,500 20,485 23,500 (4,000) Fall in fuel prices and savings

Staff Travelling and Subsistence 1,250 950 659 1,000 (250) from new fuel contract.

Vehicle Insurance 6,500 6,500 6,551 6,550 50


44,750 39,700 34,993 39,500 (5,250)


Tools and Equipment 17,500 15,500 12,803 15,000 (2,500) Saving expected.

Equipment Maintenance 9,000 8,500 7,262 8,000 (1,000) Saving expected.

Cleaning Materials 1,500 1,500 1,509 1,750 250

Telephones and Mobiles 1,500 1,100 816 1,100 (400)

Uniforms and Protective Clothing 3,500 3,500 3,520 3,500 -

Public Liability Insurance 1,000 1,000 806 800 (200)

Bedding Plants, Shrubs and Trees 15,000 14,000 11,190 12,500 (2,500) Saving expected.

49,000 45,100 37,906 42,650 (6,350)



6,750 5,050 5,063 6,750 -

Capital Charges

Depreciation 13,100 9,850 9,825 13,100 -

13,100 9,850 9,825 13,100 -


Income

Recharges to Other Services (465,000) (348,750) (348,750) (457,500) 7,500 End of Golf Apprenticeship.

(465,000) (348,750) (348,750) (457,500) 7,500

Net Expenditure 140,450 129,500 88,272 101,100 (39,350)

Cost Centre P501 - Works


Responsible Budget Holder - Don Thompson

Finance Section

15/01/2015

Description Budget

2014/15

£

Year to

Date

Budget

£

Actual to

Date

£

Expected

Outturn

£

(Saving) /

Overspend £

Comment On


Premises Costs

Building Maintenance 1,000 750 230 500 (500)

Gas 2,250 750 550 2,000 (250) Saving expected.

Electricity 1,500 1,000 527 1,000 (500) Saving expected.

Rates 14,150 12,750 12,797 14,200 50

Water 1,250 950 850 1,200 (50)

Service Agreements 1,850 1,750 1,757 1,500 (350) Saving expected.

Premises and Machinery Insurance 4,000 4,000 3,948 3,950 (50)

26,000 21,950 20,659 24,350 (1,650)



Telephones and Alarm Lines 300 250 198 250 (50)

800 750 697 750 (50)


Works Section Recharges 1,000 750 750 1,000 -

1,000 750 750 1,000 -

Capital Charges

Depreciation 14,650 11,000 10,987 14,650 -

14,650 11,000 10,987 14,650 -


Income

Scrap Metal Income (500) (350) (304) (500) -

Lease of Land for Aerial (2,850) (3,950) (3,737) (2,650) 200 Rent increase not due until 2015.

(3,350) (4,300) (4,041) (3,150) 200

Net Expenditure 39,100 30,150 29,052 37,600 (1,500)

Cost Centre P601 - Depot



Finance Section

15/01/2015

Description Budget

2014/15

£

Year to

Date

Budget

£

Actual to

Date

£

Expected

Outturn

£

(Saving) /

Overspend

£

Comment On


Interest Payments on Loans 12,400 6,600 6,583 12,400 -

Principal Repayments on Loans 13,750 - - 13,750 -

Bank Charges 4,000 2,750 2,770 4,250 250

Reversal of Depreciation (347,500) (260,650) (260,625) (347,500) -

Gross Expenditure (317,350) (251,300) (251,272) (317,100) 250

Investment Income (4,500) (3,250) (4,362) (5,750) (1,250)

Net Expenditure (321,850) (254,550) (255,634) (322,850) (1,000)

Cost Centre P801 to P803 - Capital Charges


Responsible Budget Holder - Dan Austin

Finance Section

15/01/2015

Description Budget

2014/15

£

Year to

Date

Budget

£

Actual to

Date

£

Expected

Outturn

£

(Saving) /

Overspend

£

Comment On



Miscellaneous Special Events 700 600 148 250 (450)

Senior Citizens Excursions 30,000 30,000 27,963 27,950 (2,050) Saving from untaken places.

Fun in the Parks 18,000 18,000 17,697 17,700 (300) Small saving achieved.

Firework Display 15,000 14,000 14,167 15,750 750 Small overspend.

Christmas Lighting Display 3,000 2,500 2,614 3,000 -

Santa Tours 1,500 1,000 899 1,500 -

Aycliffe Show 40,000 40,000 41,754 41,750 1,750 Cost of Quercus Live event.

Public Liability Insurance 1,750 1,750 1,554 1,550 (200) Offset by grant below.

Promotional Items 250 200 105 100 (150)

110,200 108,050 106,901 109,550 (650)



Sports Complex Recharges 3,000 2,250 2,250 3,000 -


34,500 25,900 25,875 34,500 -

Gross Expenditure 144,700 133,950 132,776 144,050 (650)

Income

Firework Display (350) (350) (420) (400) (50)

Aycliffe Show (7,000) (7,000) (12,321) (12,300) (5,300) Includes £4,900 in grants

Fun In The Parks Income (300) (300) (375) (400) (100) towards Quercus Live event.

(7,650) (7,650) (13,116) (13,100) (5,450)

Net Expenditure 137,050 126,300 119,660 130,950 (6,100)

Cost Centre R001 to R002 - Events


Responsible Budget Holders - Judith Thexton / Marie Robinson / Don Thompson

Finance Section

15/01/2015

Description Budget

2014/15

£

Year to

Date

Budget

£

Actual to

Date

£

Expected

Outturn

£

(Saving) /

Overspend £

Comment On


Employee Costs

Staff Salaries and Pensions 311,500 237,500 236,165 313,000 1,500 Higher than expected pay award

Staff Training 2,000 1,500 275 1,500 (500) for low paid will offset savings

Recruitment Advertising 1,000 750 348 350 (650) from pension scheme opt outs.

Staff Insurances 700 700 660 650 (50)

315,200 240,450 237,448 315,500 300

Premises Costs

Building Maintenance 12,000 9,000 5,545 10,000 (2,000) Small saving expected.

Electrical Maintenance 5,000 3,750 3,677 5,000 - Squash court roof fan replaced.

Bar Maintenance 1,000 750 147 500 (500) Small saving expected.

Kitchen Maintenance 2,000 1,500 224 1,000 (1,000) Small saving expected.

Gas 18,500 6,000 4,545 16,500 (2,000) Energy efficiency measures.

Electricity 30,500 20,000 24,159 27,500 (3,000) Energy efficiency measures.

Rates 42,150 37,950 38,053 42,300 150

Water 10,000 7,500 6,941 9,500 (500) Energy efficiency measures.

Service Agreements 9,000 8,750 8,057 8,250 (750) Saving on lift servicing.

Premises and Contents Insurance 9,000 9,000 8,860 8,850 (150)

139,150 104,200 100,208 129,400 (9,750)

Transport Costs



1,500 1,100 863 1,100 (400)


Equipment 3,250 2,500 2,197 2,750 (500)

Bar Stock 83,250 67,500 63,274 78,000 (5,250) Small saving expected.

Bar Equipment 1,000 750 810 1,250 250 Small overspend expected.

Machine Rentals and Sky TV 15,000 11,250 12,166 15,500 500 New coffee machine.

Bottle Vending Stock 5,500 4,500 3,671 4,500 (1,000) Vending sales are down.

Confectionery Vending Stock 2,500 2,000 1,660 2,000 (500) Vending sales are down.

Hot Beverages Vending Stock 4,000 3,000 3,936 5,000 1,000 Coffee machine sales are up.

Sports Resale Items Stock 650 650 597 500 (150)

Cleaning Materials 3,000 2,500 1,670 2,250 (750) Small saving expected.

Catering Stock 36,500 29,500 24,849 30,000 (6,500) Catering income is down.

Catering Equipment 2,500 1,750 1,444 2,250 (250) Small saving expected.

Uniforms and Protective Clothing 1,750 1,250 504 1,500 (250) Small saving expected.

Stationery and Office Supplies 1,500 1,100 1,932 2,500 1,000 Overspend expected.

Competitions and Promotions 2,000 1,500 1,721 2,250 250 Small overspend expected.

Sports Development and Coaching 5,000 3,750 1,184 1,500 (3,500) Limited external coaches used.

Telephones and Mobiles 2,000 1,500 1,655 2,200 200 Small overspend expected.

Publicity and Marketing 4,250 3,250 1,645 3,000 (1,250) Small saving expected.

Public Liability Insurance 2,000 2,000 1,833 1,850 (150)

Miscellaneous Fees and Licences 1,500 1,750 1,506 1,250 (250) Small saving expected.

177,150 142,000 128,254 160,050 (17,100)

Agency Costs

Cash Collection Service 2,700 2,250 2,225 2,700 -

Stock Taker 2,300 1,750 1,705 2,300 -

5,000 4,000 3,930 5,000 -




19,000 14,250 14,250 19,000 -

Cost Centre R101 to R102 - Sports Complex


Responsible Budget Holder - Judith Thexton

Finance Section

15/01/2015

Description Budget

2014/15

£

Year to

Date

Budget

£

Actual to

Date

£

Expected

Outturn

£

(Saving) /

Overspend £

Comment On


Capital Charges

Depreciation 101,600 76,200 76,200 101,600 -

101,600 76,200 76,200 101,600 -


Income

Badminton (2,500) (1,850) (1,889) (2,500) -

Five a Side (53,000) (39,500) (37,342) (50,750) 2,250 Five a side income is down.

Table Tennis (1,250) (950) (764) (1,000) 250

General Sports Hall Hire (1,000) (750) (83) (150) 850

Netball (250) (200) - - 250 Netball booking cancelled.

Squash Courts (24,000) (16,500) (15,369) (21,500) 2,500 Squash income is down.

Indoor Bowls (31,500) (20,000) (23,101) (35,500) (4,000) Bowls income is up.

Bowls Lockers (500) (500) (715) (700) (200)

Memberships (4,250) (4,250) (3,737) (3,750) 500 Membership income is down.

Hire of Equipment (1,000) (750) (649) (850) 150

Sports Development and Coaching (6,000) (4,500) (3,504) (4,500) 1,500 Coaching income is down.

Sponsorships (2,000) (1,500) (1,500) (2,000) -

Gaming Machines (20,000) (15,000) (14,968) (19,750) 250

Drinks and Confectionery Vending (11,000) (8,250) (6,564) (8,750) 2,250 Vending income is down.

Hot Beverages Vending (10,000) (6,750) (11,679) (15,750) (5,750) Coffee machine income is up.

Hire of Function Room (5,000) (3,750) (3,786) (5,000) -

Sports Equipment and Sundries (1,250) (950) (686) (900) 350

Payphone - - (10) - -

Bar Income (182,500) (142,500) (140,020) (180,000) 2,500 Bar income is slightly down.

Catering Income (85,000) (66,000) (58,662) (75,000) 10,000 Catering income is down.

Recharges to Events Budget (3,000) (2,250) (2,250) (3,000) -

Miscellaneous Income (500) (350) (549) (750) (250)

(445,500) (337,050) (327,827) (432,100) 13,400 Overall income is down

on budget.Net Expenditure 313,100 245,150 233,326 299,550 (13,550)

Finance Section

15/01/2015

Description Budget

2014/15

£

Year to

Date

Budget

£

Actual to

Date

£

Expected

Outturn

£

(Saving) /

Overspend

£

Comment On


Premises Costs

Building Maintenance 500 350 - - (500) Budget unlikely to be required.

Electricity 500 300 54 200 (300) Small saving expected.

Water 1,450 1,000 634 1,000 (450) Small saving expected.

Premises Insurance 200 200 199 200 -

2,650 1,850 887 1,400 (1,250)


Replacement Goal Posts - - - - -

Sports Pitch Maintenance 1,450 1,450 1,560 1,550 100


1,950 1,950 2,059 2,050 100


Support Service Recharges 1,000 750 750 1,000 -


16,000 12,000 12,000 16,000 -

Capital Charges

Depreciation 6,400 4,800 4,800 6,400 -

6,400 4,800 4,800 6,400 -


Income

Hire of Pitches (3,150) (3,150) (3,167) (3,150) -

(3,150) (3,150) (3,167) (3,150) -

Net Expenditure 23,850 17,450 16,579 22,700 (1,150)

Cost Centre R201 to R204 - Sports Pitches



Finance Section

15/01/2015

Description Budget

2014/15

£

Year to

Date

Budget

£

Actual to

Date

£

Expected

Outturn

£

(Saving) /

Overspend

£

Comment On


Premises Costs

Golf Course Maintenance 6,000 6,000 4,617 4,750 (1,250) Saving expected on this budget.

Irrigation System Electricity 500 350 129 250 (250)

Rates 9,900 8,900 8,954 9,950 50

Irrigation System Water 2,500 2,500 2,139 2,150 (350) Small saving achieved.

18,900 17,750 15,839 17,100 (1,800)

Transport Costs

Golf Buggy Repairs 1,000 1,000 1,109 1,100 100

1,000 1,000 1,109 1,100 100


Golf Course Equipment 1,750 1,250 1,169 1,750 -

Equipment Maintenance 9,250 7,000 3,341 6,750 (2,500) Saving expected on this budget.

Public Liability Insurance 1,750 1,750 1,954 1,950 200

Golf Scorecards and Stationery 1,500 750 370 750 (750) Saving achieved on this budget.

Publicity and Marketing 2,750 2,000 325 1,750 (1,000) Limited marketing undertaken.

Sub Contractor Fees 4,500 4,500 4,040 4,050 (450) Saving achieved on this budget.

Golf Subscriptions 1,800 4,500 6,241 3,500 1,700 All season ticket holders are now

23,300 21,750 17,440 20,500 (2,800) part of the DCGU subscription.

Agency Costs

Golf Professional Retainer 13,000 9,750 10,108 13,700 700

Golf Professional Commission 7,150 5,700 5,737 8,200 1,050 Increase recently approved.

20,150 15,450 15,845 21,900 1,750



Works Section Recharges 112,500 84,350 84,375 105,000 (7,500) End of Golf Apprenticeship.

119,250 89,400 89,438 111,750 (7,500)

Capital Charges

Depreciation 34,800 26,100 26,100 34,800 -

34,800 26,100 26,100 34,800 -


Income

Golf Season Tickets (65,000) (65,000) (84,407) (84,000) (19,000) Memberships are significantly up.

Green Fees (73,000) (66,000) (66,323) (73,500) (500) Green fee income is slightly up.

Buggy Hire (5,000) (5,000) (6,066) (6,050) (1,050) Buggy income is up on budget.

(143,000) (136,000) (156,796) (163,550) (20,550)

Net Expenditure 74,400 35,450 8,975 43,600 (30,800)

Cost Centre R301 - Golf Course


Responsible Budget Holder - Don Thompson / Andrew Bailey

Finance Section

15/01/2015

DescriptionBudget

2014/15

£

Year to

Date

Budget

£

Actual to

Date

£

Expected

Outturn

£

(Saving) /

Overspend

£

Comment On


Premises Costs

Building Maintenance 1,500 1,100 1,049 1,500 -

Gas 2,250 750 550 2,000 (250) Small saving expected.

Electricity 3,750 2,500 2,010 3,250 (500) Small saving expected.

Rates 9,900 8,900 8,954 9,950 50

Water 1,250 950 850 1,200 (50)

Service Contracts 2,000 1,950 1,624 1,750 (250) Small saving expected.

Premises and Machinery Insurance 750 750 614 600 (150)

21,400 16,900 15,651 20,250 (1,150)


Range Balls, Baskets and Targets 2,750 2,250 2,621 3,250 500 Small overspend expected.

Equipment Maintenance 1,500 1,250 1,674 2,000 500 Small overspend expected.

Public Liability Insurance 1,250 1,250 1,097 1,100 (150)

Cleaning Materials 250 200 100 150 (100)

Telephones and Alarm Lines 500 350 338 450 (50)

PDQ Machines 250 200 160 200 (50)

6,500 5,500 5,990 7,150 650

Agency Costs

Golf Professional Retainer 13,000 9,750 10,108 13,650 650 Increase recently approved.

Golf Professional Commission 4,000 3,300 3,183 3,850 (150) Income is down.

Cash Collection Service 2,700 2,250 2,225 2,700 -

19,700 15,300 15,516 20,200 500




6,000 4,500 4,500 6,000 -

Capital Charges

Depreciation 11,500 8,650 8,625 11,500 -

11,500 8,650 8,625 11,500 -

Gross Expenditure 65,100 50,850 50,282 65,100

Income

Driving Range Fees (40,000) (32,750) (31,528) (38,500) 1,500 Driving range income is down.

(40,000) (32,750) (31,528) (38,500) 1,500

Net Expenditure 25,100 18,100 18,754 26,600 1,500

Cost Centre R302 - Driving Range


Responsible Budget Holder - Don Thompson / Andrew Bailey

Finance Section

15/01/2015

DescriptionBudget

2014/15

£

Year to

Date

Budget

£

Actual to

Date

£

Expected

Outturn

£

(Saving) /

Overspend

£

Comment On


Premises Costs

Building Maintenance 2,000 1,500 1,213 1,500 (500) Small saving expected.

Parks Maintenance 6,000 6,000 2,073 4,000 (2,000) Lakes surveys to fund.

Gas 250 200 - 100 (150)

Electricity 1,750 1,150 717 1,250 (500)

Water 1,250 950 713 1,450 200

Premises and Equipment Insurance 4,250 4,250 1,975 2,000 (2,250) Saving on inspection contract.

15,500 14,050 6,691 10,300 (5,200)


Play Equipment Maintenance 3,750 2,750 4,253 5,750 2,000 High early maintenance costs.

Public Liability Insurance 5,000 5,000 4,986 5,000 -

8,750 7,750 9,239 10,750 2,000



120,000 90,000 90,000 120,000 -

Capital Charges

Depreciation 72,250 54,200 54,187 72,250 -

72,250 54,200 54,187 72,250 -


Cost Centre R401 to R405 - Parks



Finance Section

15/01/2015

Description Budget

2014/15

£

Year to

Date

Budget

£

Actual to

Date

£

Expected

Outturn

£

(Saving) /

Overspend

£

Comment On


Premises Costs

Play Equipment Insurance 3,250 3,250 1,798 1,800 (1,450) Saving on inspection contract.

3,250 3,250 1,798 1,800 (1,450)


Play Equipment Maintenance 3,750 2,750 470 1,500 (2,250) Low maintenance costs to date.

Public Liability Insurance 7,000 7,000 7,131 7,150 150 Insurance of Horndale MUGA.

10,750 9,750 7,601 8,650 (2,100)



40,500 30,400 30,375 40,500 -

Capital Charges

Depreciation 32,150 24,100 24,113 32,150 -

32,150 24,100 24,113 32,150 -


Cost Centre R406 to R411 - Play Areas



Finance Section

15/01/2015

Description Budget

2014/15

£

Year to

Date

Budget

£

Actual to

Date

£

Expected

Outturn

£

(Saving) /

Overspend

£

Comment On


Employee Costs

Staff Salaries and Pensions 36,000 27,000 26,770 35,800 (200)

Staff Training 250 200 - - (250)


36,300 27,250 26,820 35,850 (450)

Premises Costs

Building Maintenance 1,000 750 53 250 (750) Limited maintenance to date.

Gas 1,750 1,000 590 1,250 (500)

Electricity 500 400 476 600 100

Rates 600 550 530 600 -

Water 250 200 - 100 (150)

Service Contracts 300 300 481 350 50


4,650 3,450 2,387 3,400 (1,250)

Transport Costs

Vehicle Licences and Repairs 500 500 - 500 - Service and MOT due.

Vehicle Insurance 500 500 399 400 (100)

Vehicle Fuel 750 550 187 300 (450)

1,750 1,550 586 1,200 (550)


Tools and Equipment 1,000 750 569 750 (250) Small saving expected.

Dog Bags 750 750 5,482 5,500 4,750 Dog bags purchased on behalf

Uniforms and Protective Clothing 250 200 351 500 250 of other town councils.

Books and Publications 250 200 - - (250) Budget unlikely to be used.

Cleaning Materials 250 200 - - (250)

Stationery and Office Supplies 250 200 28 50 (200)

Telephones and Mobiles 600 450 389 500 (100)

Environment Waste Disposal 10,000 7,500 6,247 8,500 (1,500) Reduction in waste disposed.

Volunteers Expenses 250 200 - - (250) Budget unlikely to be used.


Environment Events 1,000 750 614 1,000 -

Environment Projects 2,500 2,000 1,749 2,000 (500) Small saving expected.

Tree Work 7,500 1,250 1,164 7,500 - Budget expected to be used.

Wildflower Area Maintenance 5,000 5,000 4,277 4,300 (700) Saving achieved on budget.

30,100 19,950 21,369 31,100 1,000




58,500 43,900 43,875 58,500 -

Capital Charges

Depreciation 9,400 7,050 7,050 9,400 -

9,400 7,050 7,050 9,400 -


Income

Environment Grants - - - - -

Dog Bag Recharges - - (4,768) (4,750) (4,750) Recharges to other town and

Room Hire - - - - - parish councils.

Miscellaneous Income (250) (200) (24) (50) 200

(250) (200) (4,792) (4,800) (4,550)

Net Expenditure 140,450 102,950 97,295 134,650 (5,800)

Cost Centre E001 - Environment and Open Spaces


Responsible Budget Holder - Steve Cooper

Finance Section

15/01/2015

Description Budget

2014/15

£

Year to

Date

Budget

£

Actual to

Date

£

Expected

Outturn

£

(Saving) /

Overspend

£

Comment On


Premises Costs

Equipment Maintenance 1,000 750 14 250 (750) Saving expected on this budget.

Electrical Maintenance 500 350 - - (500) No maintenance to parish lights.

Parish Lighting Electricity 1,750 850 841 1,750 -

Equipment Insurance 1,000 1,000 959 950 (50)

4,250 2,950 1,814 2,950 (1,300)


Public Liability Insurance 500 500 563 550 50

Graffiti Removal 1,000 750 - - (1,000) Pressure washer purchased.

1,500 1,250 563 550 (950)



7,500 5,600 5,625 7,500 -

Capital Charges

Depreciation 2,400 1,800 1,800 2,400 -

2,400 1,800 1,800 2,400 -


Cost Centre E201 - Street Equipment



Finance Section

15/01/2015

Description Budget

2014/15

£

Year to

Date

Budget

£

Actual to

Date

£

Expected

Outturn

£

(Saving) /

Overspend

£

Comment On


Premises Costs

Building Maintenance 1,000 750 80 250 (750) Small saving expected.

Cemetery Maintenance 500 350 167 250 (250) Small saving expected.

Electricity 750 500 245 450 (300)

Rates 2,600 2,350 2,332 2,600 -

Water 800 600 324 500 (300)

Premises and Machinery Insurance 300 300 300 300 -

5,950 4,850 3,448 4,350 (1,600)


Cemeteries Equipment 1,000 750 - 1,000 - Budget to be used.

Equipment Maintenance 500 350 - 250 (250) Small saving expected.

Public Liability Insurance 1,000 1,000 997 1,000 -

2,500 2,100 997 2,250 (250)




52,000 39,000 39,000 52,000 -

Capital Charges

Depreciation 7,000 5,250 5,250 7,000 -

7,000 5,250 5,250 7,000 -


Income

Burial Fees (10,000) (7,500) (9,589) (12,750) (2,750) Number of interments up.

Purchases (2,500) (2,000) (2,771) (3,500) (1,000)

Plaques and Inscriptions (2,000) (1,500) (1,360) (1,750) 250

Tree Adoptions, Indemnities etc (500) (350) - - 500

Lease of Room (4,500) (3,350) (3,375) (4,500) -

(19,500) (14,700) (17,095) (22,500) (3,000)

Net Expenditure 47,950 36,500 31,600 43,100 (4,850)

Cost Centre E301 to E302 - Cemeteries



Finance Section

15/01/2015

Description Budget

2014/15

£

Year to

Date

Budget

£

Actual to

Date

£

Expected

Outturn

£

(Saving) /

Overspend

£

Comment On




Gross Expenditure 12,500 9,350 9,375 12,500 -

Income

Burial Fees (750) (550) (380) (500) 250

Total Income (750) (550) (380) (500) 250

Cost Centre P302 - Church Works



Finance Section

15/01/2015

Description Budget

2014/15

£

Year to

Date

Budget

£

Actual to

Date

£

Expected

Outturn

£

(Saving) /

Overspend

£

Comment On


Premises Costs

Allotment Maintenance 1,000 750 94 750 (250) Small saving expected.

Water 1,500 1,150 1,173 1,500 -

2,500 1,900 1,267 2,250 (250)






14,250 10,700 10,688 14,250 -

Capital Charges

Depreciation 1,600 1,200 1,200 1,600 -

1,600 1,200 1,200 1,600 -

Gross Expenditure 18,850 14,300 13,654 18,600 (250)

Income

Allotment Rents (5,550) (9,500) (9,440) (5,500) 50

Pigeon Loft Rents (350) (350) (337) (350) -

Poultry Site Rents (400) (700) (808) (400) -

(6,300) (10,550) (10,585) (6,250) 50

Net Expenditure 12,550 3,750 3,069 12,350 (200)

Cost Centre E401 to E405 - Allotments



Finance Section

15/01/2015

Appendix 2 - Use of the 2014/15 Revenue Budget Support Reserve

Committee Budget Budget Description Reason for Carry Forward Total

Resources £

Transferred

to Date £

Still to

Transfer £

Year End

Balance £

Recreation Sports Complex Brewery Sponsorship Brewery sponsorship for the 2014/15 year. 2,000.00 1,500.00 500.00 -

Recreation Sports Complex Equipment Purchase of Picnic Tables 1,000.00 - 1,000.00 -

Recreation Sports Complex Building Maintenance Removal of Artex Ceilings and Asbestos Removal. 500.00 - 500.00 -

Recreation Sports Complex Electrical Maintenance Replacement Fan in Squash Courts 500.00 500.00 - -

Recreation Events Aycliffe Show Members Initiative Fund Grant. 900.00 900.00 - -

Policy and Resources Members Mayor's Allowance Carry forward the unspent balance. 2,175.00 2,175.00 - -

Policy and Resources Administration Donations To provide additional resources in the Donations Budget. 1,000.00 - - 1,000.00

Policy and Resources Administration Donations 2012/13 Carry Forward for West Park Arts Event 5,000.00 5,000.00 - -

Policy and Resources Corporate Youth Council Grant To provide additional resources in the Donations Budget. 1,000.00 - - 1,000.00

Policy and Resources Pre Schools Equipment To provide additional resources in the Equipment Budget. 1,100.00 - - 1,100.00

Total Revenue Budget Support Reserve 15,175.00 10,075.00 2,000.00 3,100.00

Appendix 3 - Capital Programme Budget 2014/15

Committee / Capital Project

Approved

2014/15

Budget £

2013/14

Carry

Forward £

Additional

Budget

Approvals

£

Adjusted

2014/15

Budget £

Additional Budget

Approved by Policy and

Resources Committee

Policy & Resources

Council Buildings

Electrical Testing 3,000 - - 3,000

Alarm System - - 1,750 1,750 P&R 03/12/2014

Works Vehicles and Machinery

Ride on Mower 30,000 - - 30,000

Office Equipment

ICT Hardware and Software 5,000 - - 5,000

Website Development 2,500 - - 2,500

Tablet Computers 10,000 - - 10,000

Financial Management System 10,000 - - 10,000

Recreation

Horndale Multi Use Games Area 2,500 - - 2,500

Park Buildings

Moore Lane Pavilion 10,000 - - 10,000

Town Park Pavilion 2,500 - - 2,500

Play Areas

Town Park Skate Park Repairs 2,500 - - 2,500

Play Area Surfacing Repairs 7,500 7,500 - 15,000 P&R 04/06/2014

Play Equipment Upgrade Project 25,000 - - 25,000

Golf Complex

Golf Complex Improvements 10,000 - - 10,000

Golf Irrigation System - 10,000 10,000 P&R 04/06/2014

Sports Complex

Roofing Repairs 15,000 - 34,000 49,000 Council 16/07/2014

Drainage Works 5,000 - - 5,000

Disabled Access Improvements - 9,500 - 9,500 P&R 04/06/2014

Kitchen Oven - 2,500 2,500 P&R 04/06/2014

Cellar Cooler - 2,500 2,500 P&R 04/06/2014

Reception Area Refurbishment 9,500 9,500 P&R 04/06/2014

Fridge and Freezer Replacement - 3,000 3,000 P&R 04/06/2014

Environment

General Environment

Environment Officer Capital Budget 5,000 5,000

Footpath Repairs 20,000 20,000

Bus Shelter Replacement 5,000 5,000

Grant Funded Projects:

Horndale Multi Use Games Area -

Total Capital Programme 170,500 44,500 35,750 250,750

Projects by CommitteeBudget

2014/15

£

Actual

Spend

£

Expected

Outturn

£

External

Funding

£

Unspent

Budget

£

Comments

Policy and Resources

Office Buildings

Council Offices Works 1,750 1,766 1,750 - - Alarm system upgrade.

Electrical Testing 3,000 1,500 3,000 - - Electrical inspections are now underway.

Works Vehicles

New Vehicles and Machinery 30,000 31,190 31,200 - 1,200 Ride-on Mower purchased.

Office Equipment

ICT Hardware and Software 5,000 - - - (5,000) No purchases planned this year.

Financial Management System 10,000 8,745 8,750 - (1,250) System purchased. Installation outstanding.

Website Development 2,500 - - - (2,500) No development planned this year.

Tablet Computers 10,000 - - - (10,000) Project is on hold as per AMWG.

62,250 43,201 44,700 - (17,550)

Recreation

Sports Complex

Roofing Replacement 49,000 53,255 53,250 - 4,250 Project complete. Additional works required.

Drainage Works 5,000 - - - (5,000) No drainage repairs required to date.

Sports Hall Lifts 9,500 13,638 13,650 - 4,150 Project complete. Additional works required.

Kitchen Oven 2,500 - - - (2,500) Will only be replaced if necessary.

Cellar Cooler 2,500 - - - (2,500) Will only be replaced if necessary.

Fridge and Freezer Replacement 3,000 - - (3,000) Will only be replaced if necessary.

Reception Area Refurbishment 9,500 8,925 8,950 - (550) Project complete. Small saving achieved.

Park and Play Areas

Moore Lane Pavilion Works 10,000 - 10,000 - - Replacement of heating system due.

Town Park Pavilion 2,500 1,935 1,950 (550) Facias replaced. Small saving achieved.

Town Park Skate Park 2,500 - 1,100 (1,400) Skate park repairs due later in the year.

Play Area Safety Surfacing 15,000 13,520 14,750 - (250) Programme of repairs is now underway.

Play Equipment Improvements 25,000 - 25,000 - - Moore Lane MUGA later in the year.

Golf Complex

Golf Complex Improvement Works 10,000 - 5,000 - (5,000) Course safety improvements planned.

Golf Irrigation System 10,000 - - - (10,000) Control panel replacement only if necessary.

156,000 91,273 133,650 - (22,350)

Environment

Footpath Repairs 20,000 11,896 15,000 - (5,000) Programme of repairs is now underway.

Bus Shelter Refurbishment 5,000 - - - (5,000) No projects planned this year.

Environment Officer Capital 5,000 - - - (5,000) No projects planned this year.

30,000 11,896 15,000 - (15,000)

Externally Funded Projects

Horndale Multi Use Games Area 2,500 41,906 41,900 (39,300) 100 Project is complete. Council contribution.

2,500 41,906 41,900 (39,300) 100

Total 250,750 188,276 235,250 (39,300) (54,800)

Appendix 4 - Great Aycliffe Town Council Capital Programme 2014/15


Finance Section

15/01/2015

2014/15 revenue and capital budgetary control … · 2.7 the council’s 2014/15 capital programme...

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