Appendix G
Community Service Area
Service
Development Control
Planning Policy
Conservation & Design
Landscape
Building Control & Access
Planning Division *
General Economic Development
Tourism
Strategic Housing
Private Sector Housing
Regeneration Management*
Housing - Service Mgmt*
Local Land Charges
2010/11
Actual
£
122,649
254,279
92,247
64,938
(63,709)
362,677
116,410
97,495
(754,809)
2,414
140,000
557,080
214,363
Variance
2012/13 Base to
2011/12
Updated
2012/13
2011/12 Updated
Budget
Base Budget
Base
£
£
£
44,213
41,567
(2,646)
(192,067)
(463,950)
(271,883)
90,395
86,964
(3,431)
91,246
56,029
(35,217)
(66,931)
(66,814)
117
370,862
331,659
(39,203)
93,618
88,618
(5,000)
86,338
52,338
(34,000)
(511,096)
(527,758)
(16,662)
6,300
6,300
0
138,287
137,669
(618)
591,783
560,438
(31,345)
28,680
13,390
(15,290)
Total Net Costs
1,206,034
771,628
316,450
(455,178)
IAS 19 Adjustment
Reffcus
Capital Charges
Support Service Charges
31,104
502,750
114,045
1,007,396
0
2,277,122
99,809
1,143,748
2,425,947
104,788
1,001,564
0
148,825
4,979
(142,184)
Net Costs
2,861,329
4,292,307
3,848,749
(443,558)
*1
These budgets represent the Service Management & Support Service Costs for the Council. These
costs are recharged in full to the final services, based on an appropriate method of allocation, for
example, percentage of time spent.
The summary above includes movements on all costs chargeable to the service including notional
charges, for example, FRS 17, capital charges and support services for which variances will not impact
on the bottom line. The following summary shows the movement on the gross direct costs and income
along with those for the notional charges.
2011/12
Updated
Budget
2012/13
Base
Budget
£
£
Explanation for Major Variances
Appendix G
Variance
£
COMMUNITY SERVICE AREA
R100
Development Control
Gross Direct Costs
602,833
615,187
12,354 £12,562 Employee inflation. (£3,000) Savings in qualification
training identified as part of the budget process.
40,170
(558,620)
44,609
(573,620)
Support Service Charges
553,670
490,910
4,439
(15,000) New income streams to be introduced as part of the savings
exercise. These include a charge for assessing whether a
person needs planning permission or not.
(62,760) The major changes reflected are (£44,020) Customer
Services. (£9.270) GIS. (£7,680) ICT. £8,040 Central Costs
R100
Net Expenditure
638,053
577,086
(60,967)
R101
Planning Policy
Gross Direct Costs
252,106
239,901
(12,205) (£16,100) Savings identified as part of the budget process
these include qualification training and contributions budget.
0
(444,173)
0
(703,851)
Support Service Charges
114,900
102,660
0
(259,678) Additional income to come from the New Homes Bonus Grant.
This has been matched by a transfer to an earmarked
reserve.
(12,240) This variance is made up of a number of smaller variances.
R101
Net Expenditure
(77,167)
(361,290)
R102
Conservation & Design
Gross Direct Costs
Gross Direct Income
Support Service Charges
Net Expenditure
90,445
(50)
69,310
159,705
87,014
(50)
65,590
152,554
92,246
57,029
Gross Direct Income
IAS 19 Adjustment
Support Service Charges
Net Expenditure
(1,000)
0
97,600
188,846
(1,000)
0
83,860
139,889
0
0
(13,740) (£10,330) Recharge from Customer Services.
(48,957)
Building Control & Access
Gross Direct Costs
348,823
346,836
(415,754)
205,730
(413,650)
163,680
(1,987) (£6,000) Savings made from Officer mileage and training
budgets. £2,013 Employee Inflation.
2,104
(42,050) The major variances include (£21,070) Customer Services
and (£5,170) GIS.
(41,933)
Capital Charges
Gross Direct Income
Capital Charges
Gross Direct Income
R102
R103
R103
R121
Landscape
Gross Direct Costs
Gross Direct Income
Support Service Charges
R121
Net Expenditure
138,799
96,866
R150
Planning Division
Gross Direct Costs
370,862
331,659
0
(370,862)
0
0
(331,659)
0
General Economic Development
Gross Direct Costs
Capital Charges
Gross Direct Income
Support Service Charges
93,618
12,463
0
170,350
88,618
12,463
0
156,550
Net Expenditure
276,431
257,631
R150
R330
R330
Gross Direct Income
Support Service Charges
Net Expenditure
(284,123)
(3,431) (£4,000) Savings in conservation works.
0
(3,720)
(7,151)
(35,217) (£25,000) Removal of one-off expenditure funded from Area
Based grant in 2011/12. (£10,000) Savings in external
contributions identified as part of the budget process.
(39,203) (£26,400) Staff savings identified as part of the budget
process. (£10,500) Reduction in supplies and service
budgets.
0
39,203 Reduction in costs reflected in recharges to services.
0
(5,000) Reduction in Economic Development Contribution fund.
0
0
(13,800) Reduced recharge from Economic Development and Tourism
service management.
(18,800)
2011/12
Updated
Budget
2012/13
Base
Budget
£
£
Appendix G
Explanation for Major Variances
Variance
£
COMMUNITY SERVICE AREA
R333
R333
R370
Tourism
Gross Direct Costs
169,275
52,338
Gross Direct Income
(82,937)
0
Support Service Charges
Net Expenditure
59,380
145,718
54,430
106,768
Strategic Housing
Gross Direct Costs
128,994
53,422
(75,572) (£61,572) One off expenditure funded from reserves in
2011/12.
(£24,000)
Reduction
in
homelessness
accommodation expenses relating to Lockerbie Flats and
Private Sector Lease properties, this has been partially offset
£10,000 by an increase in costs due to the anticipated
increase in the use of B&B accommodation.
1,021,621
47,176
(640,090)
1,088,596
47,716
(581,180)
66,975
540
58,910 (£17,380)
Additional
income
recoverable
from
accommodation charges. £75,820 Reduction in receipts
expected from Victory Housing Trust as part of the vat sharing
agreement, this will be offset by lower contributions to the
capital projects reserve.
0
470,710
447,490
Gross Direct Costs - Reffcus
Capital Charges
Gross Direct Income
Gross Direct Income - Reffcus
Support Service Charges
R370
Net Expenditure
1,028,411
1,056,044
R370A
Private Sector Housing
Gross Direct Costs
Gross Direct Costs - Reffcus
Capital Charges
Gross Direct Income
Gross Direct Income - Reffcus
Support Service Charges
6,300
1,600,501
0
0
(345,000)
408,480
6,300
1,838,351
0
0
(501,000)
378,600
R370A
Net Expenditure
1,670,281
1,722,251
R391
Regeneration Management
Gross Direct Costs
Support Service Charges
Net Expenditure
138,287
(138,287)
0
137,669
(137,669)
0
Housing - Service Mgmt
Gross Direct Costs
Gross Direct Income
Support Service Charges
591,783
0
(591,783)
560,438
0
(560,438)
0
0
208,680
213,390
(180,000)
(200,000)
94,550
87,560
123,230
100,950
3,094,252
2,622,122
99,809
(2,322,624)
(345,000)
1,143,748
4,292,307
2,789,801
2,926,947
104,788
(2,473,351)
(501,000)
1,001,564
3,848,749
R391
R394
R394
Net Expenditure
R402
Local Land Charges
Gross Direct Costs
Gross Direct Income
Support Service Charges
R402
Net Expenditure
Gross Direct Costs
Gross Direct Costs - Reffcus
Capital Charges
Gross Direct Income
Gross Direct Income - Reffcus
Support Service Charges
Net Expenditure
(116,937) The decision was taken as part of last years budget process
to stop producing the North Norfolk Tourism Guide. This
82,937 anticipates a net saving of £34,000.
(4,950)
(38,950)
0
(23,220) (£16,330) Reduced
management.
27,633
recharge
from
Housing
Services
0 No Major Variances.
237,850
0
0
(156,000)
(29,880) Reduced recharge from Housing Service Management
following the reduction of one post from the establishment.
51,970
(618) No Major Variances.
618
0
(31,345) The removal of a vacant post from the establishment.
0
31,345 Reduced direct costs reflected in the recharge to final
services.
0
4,710 Increased charges from Norfolk County Council in line with
2011/12 actuals.
(20,000) A price increase in Land Charge Search fees to be introduced
from 1 April 2012.
(6,990) (£10,570) Customer Services, this is offset by a number of
smaller variances.
(22,280)
(304,451)
304,825
4,979
(150,727)
(156,000)
(142,184)
(443,558)
Appendix G
Environment Service Area
2012/13
Base
Budget
£
377,059
355,341
0
(74,894)
27,436
11,063
461,851
37,572
139,276
402,417
272,949
299,126
55,151
10,306
120,217
40,955
96,377
376,763
77,489
22,829
408,256
1,056,273
734,655
145,334
86,621
84,579
Variance
2012/13 Base
to 2011/12
Updated Base
£
26,159
19,900
0
(19,595)
296
(12,969)
49,018
(19,982)
(118,354)
8,626
26,383
(3)
(770)
(43)
(7,583)
(5,558)
0
(35,521)
720
0
790
20,137
8,728
364
(15,113)
(9,453)
Commercial Services
Rural Sewerage Schemes
Travellers
Licensing
Street Naming
Pest Control
Environmental Protection
Dog Control
Env Health - Service Mgmt *
Parks & Open Spaces
Sports Centres
Leisure Complexes
Other Sports
Recreation Grounds
Arts & Entertainments
Museums
Pier Pavilion
Foreshore (Water Safety, Lifeguards etc)
Woodlands Management
Cromer Pier
Public Conveniences
Waste Collection And Disposal
Cleansing
Leisure*
Environmental Strategy
Civil Contingencies
2011/12
2010/11
Updated
Base Budget
Actual
£
£
379,933
350,900
324,858
335,441
5,245
0
(16,045)
(55,299)
21,079
27,140
23,559
24,032
371,625
412,833
55,217
57,554
251,574
257,630
335,424
393,791
305,669
246,566
272,364
299,129
58,417
55,921
4,833
10,349
89,514
127,800
47,503
46,513
90,305
96,377
333,523
412,284
87,856
76,769
4,209
22,829
508,733
407,466
1,804,673
1,036,136
522,282
725,927
212,134
144,970
112,890
101,734
55,640
94,032
Total Net Costs
6,263,014
5,708,824
5,625,001
(83,823)
IAS 19 Adjustment
Reffcus
Capital Charges
Support Service Charges
24,591
58,440
563,275
1,224,289
0
0
666,661
1,191,293
0
0
863,805
1,116,674
0
0
197,144
(74,619)
Net Costs
8,133,609
7,566,778
7,605,480
38,702
Service
*1
These budgets represent the Service Management & Support Service costs for the Council. These costs
are recharged in full to the final services, based on an appropriate method of allocation, for example,
percentage of time spent.
The summary above includes movements on all costs chargeable to the service including notional
charges, for example, FRS 17, capital charges and support services for which variances will not impact on
the bottom line. The following summary shows the movement on the gross direct costs and income along
with those for the notional charges.
Appendix G
2011/12
Updated
Budget
2012/13
Base
Budget
Variance
£
£
£
Explanation for Major Variances
ENVIRONMENT SERVICE AREA
R111A Commercial Services
Gross Direct Costs
375,334
406,493
(24,434)
230,380
(29,434)
171,600
581,280
548,659
Rural Sewerage Schemes
Gross Direct Costs
335,441
355,341
Support Service Charges
Net Expenditure
800
336,241
0
355,341
19,900 Inflation on Internal Drainage Board (IDB) Rates and
Levies.
(800) No major variances
19,100
Travellers
Gross Direct Costs
Gross Direct Costs - Reffcus
Capital Charges
Gross Direct Income
Gross Direct Income - Reffcus
Net Expenditure
10,000
30,000
97,800
(10,000)
(30,000)
97,800
10,000
32,897
97,800
(10,000)
(32,897)
97,800
0
2,897 Increased lease rental costs.
0
0
(2,897) Additional grant income to offset additional costs
0
124,884
(180,183)
115,289
(190,183)
154,770
150,940
Net Expenditure
99,471
76,046
R117B Street Naming
Gross Direct Costs
Capital Charges
Gross Direct Income
Support Service Charges
27,140
3,330
0
4,940
27,436
9,960
0
510
R117B Net Expenditure
35,410
37,906
Pest Control
Gross Direct Costs
Gross Direct Income
Support Service Charges
28,532
(4,500)
20,250
15,008
(3,945)
6,080
Net Expenditure
44,282
17,143
431,763
480,781
0
(18,930)
222,960
3,600
(18,930)
176,070
635,793
641,521
Gross Direct Income
Support Service Charges
R111A Net Expenditure
R114
R114
R115
R115
R117
Licensing
Gross Direct Costs
Gross Direct Income
Support Service Charges
R117
R118
R118
R119A Environmental Protection
Gross Direct Costs
Capital Charges
Gross Direct Income
Support Service Charges
R119A Net Expenditure
31,159 £55,775 Salary and on costs now paid direct to final
service. (£24,616) Savings identified as part of the
budget process.
(5,000) Savings identified as part of the budget process
(58,780) (£83,260) Reduced recharges from Environmental
Health management unit reflecting that costs are now
going direct to final services. (£13,640) Reduced
recharges from Personnel and Legal Services.
£32,800 Additional recharges from Computer Networks
& PCs and Application team, Central Costs, Corporate
Leadership Team, Reprographics and Performance
Management.
(32,621)
(9,595) Savings identified as part of the budget process
(10,000) Additional income identified as part of the budget
process
(3,830) (£39,380) Reduced recharges from Environmental
Health management unit and Customer Services offset
by additional recharge costs of £32,920 for Legal
Services, Computer Network & PCs, Central Costs and
Corporate Leadership Team
(23,425)
296 No major variances
6,630 Depreciation
0
(4,430) Reduced recharges from Environmental Health
management unit
2,496
(13,524) Savings identified as part of the budget process
555 No major variances
(14,170) Reduced recharges from Environmental Health
management unit
(27,139)
49,018 £63,556 Salary and on costs now paid direct to final
service. (£14,365) Savings identified as part of the
budget process
3,600 Depreciation
0
(46,890) (£76,300) Reduced recharges from Environmental
Health management unit and Customer Services offset
by additional recharge costs of £28,190 for Computer
Network & PCs, Reprographics, Central Costs,
Performance Management and Corporate Leadership
Team
5,728
Appendix G
2011/12
Updated
Budget
2012/13
Base
Budget
Variance
£
£
£
Explanation for Major Variances
ENVIRONMENT SERVICE AREA
R120
Dog Control
Gross Direct Costs
Gross Direct Income
Support Service Charges
58,054
(500)
39,540
38,072
(500)
29,900
R120
Net Expenditure
97,094
67,472
R151
Env Health - Service Mgmt
Gross Direct Costs
258,480
140,126
9,347
(850)
(266,977)
0
11,616
(850)
(150,892)
0
Parks & Open Spaces
Gross Direct Costs
444,745
438,374
Capital Charges
Gross Direct Income
28,059
(50,954)
30,909
(35,957)
Support Service Charges
120,720
91,420
R300
Net Expenditure
542,570
524,746
R303
Sports Centres
Gross Direct Costs
430,404
426,071
34,725
(183,838)
47,556
(153,122)
Support Service Charges
112,560
135,390
R303
Net Expenditure
393,851
455,895
22,830 This consists of various recharges, eg Insurances,
Personnel and Computers that are recharged based
on where staff costs are allocated.
62,044
R304
Leisure Complexes
Gross Direct Costs
Capital Charges
Support Service Charges
299,129
268,440
29,850
299,126
270,834
21,550
(3) No Major Variances.
2,394
(8,300) (£6,360) - Reduced recharges from Property Services.
Net Expenditure
597,419
591,510
(5,909)
R151
R300
Capital Charges
Gross Direct Income
Support Service Charges
Net Expenditure
Capital Charges
Gross Direct Income
R304
(19,982) Savings identified as part of the budget process
0
(9,640) Reduced recharges from Environmental Health
management unit
(29,622)
(118,354) (£108,604) Salary and on costs now paid direct to final
service. (£9,750) Savings identified as part of the
budget process
2,269 Intangible amortisation
0
116,085 Reduced recharges reflecting lower direct costs
0
(6,371) (£7,397) - Savings identified as part of the budget
process.
2,850
14,997 £14,997 - No charge for Grass verge cutting, no longer
undertaken for Norfolk County Council.
(29,300) Reduced recharges from Leisure Services reflecting
lower Legal and Publicity costs.
(17,824)
(4,333) (£5,822) - Savings in salaries and on costs following
the introduction of new working practices.
12,831
30,716 £28,216 - It has not been possible to meet the 5%
participation increases which have impacted on
projected income due to the continuing difficult
financial climate. £2,500 - Outreach work with schools
and the income generated from this has also reduced
due to the pressure on school budgets.
Appendix G
2011/12
Updated
Budget
2012/13
Base
Budget
Variance
£
£
£
Explanation for Major Variances
ENVIRONMENT SERVICE AREA
R305
Other Sports
Gross Direct Costs
Capital Charges
Gross Direct Income
Support Service Charges
84,976
66,788
0
(29,055)
20,860
0
(11,637)
31,520
R305
Net Expenditure
76,781
86,671
R306
Recreation Grounds
Gross Direct Costs
Capital Charges
Gross Direct Income
Support Service Charges
Net Expenditure
11,349
0
(1,000)
4,060
14,409
11,306
520
(1,000)
3,120
13,946
129,260
121,677
0
(1,460)
22,670
480
(1,460)
44,080
150,470
164,777
R306
R307
Arts & Entertainments
Gross Direct Costs
Capital Charges
Gross Direct Income
Support Service Charges
R307
Net Expenditure
R308
Museums
Gross Direct Costs
46,513
40,955
Support Service Charges
Net Expenditure
4,530
51,043
3,940
44,895
Pier Pavilion
Gross Direct Costs
Support Service Charges
96,377
23,800
96,377
15,840
R308
R309
R309
Net Expenditure
120,177
112,217
R310
Foreshore (Water Safety, Lifeguards etc)
Gross Direct Costs
427,034
381,513
(18,188) (£18,188) - Salaries and on costs, end of fixed term
contracts.
0
17,418 £17,418 - Fixed term grants not longer received.
10,660 This consists of various recharges, eg Insurances,
Personnel and Computers that are recharged based
on where staff costs are allocated.
9,890
(43) No Major Variances.
520
0
(940) No Major Variances.
(463)
(7,583) (£7,720) - Savings identified as part of the budget
process.
480
0
21,410 £11,390 - Recharge from Media and Communications.
The balance consists of various recharges, eg
Insurances, Personnel and Computers that are
recharged based on where staff costs are allocated.
14,307
(5,558) (£5,550) - Savings identified as part of the budget
process.
(590) No Major Variances.
(6,148)
0 No Major Variances.
(7,960) (£4,980) - Reduced charge from Property Services.
(£4,400) - Reduced recharges from Leisure Services
reflecting lower Legal and Publicity costs.
(7,960)
(45,521) (£34,000) - Maintenance budget transferred to the
Foreshore service in the Resources Service Area.
(£10,000) - Lower maintenance and repair costs for
memorial seats.
10,000 £10,000 - No income from memorial seats.
(9,400) (£10,130) - Reduced recharges from Leisure Services
reflecting lower Legal and Publicity costs.
(44,921)
Gross Direct Income
Support Service Charges
(14,750)
41,690
(4,750)
32,290
R310
Net Expenditure
453,974
409,053
R312
Woodlands Management
Gross Direct Costs
Capital Charges
Gross Direct Income
Support Service Charges
95,369
1,497
(18,600)
76,920
96,089
1,386
(18,600)
79,670
720 No Major Variances.
(111)
0 No Major Variances.
2,750 (£15,570) - Reduced recharges from Leisure Services
reflecting lower Legal and Publicity costs. The balance
consists of various recharges, eg Insurances,
Personnel and Computers that are recharged based
on where staff costs are allocated.
Net Expenditure
155,186
158,545
3,359
R312
Appendix G
2011/12
Updated
Budget
2012/13
Base
Budget
Variance
£
£
£
Explanation for Major Variances
ENVIRONMENT SERVICE AREA
R314
Cromer Pier
Gross Direct Costs
Capital Charges
Gross Direct Income
Support Service Charges
37,733
5,232
(14,904)
17,550
38,417
5,232
(15,588)
470
45,611
28,531
409,649
410,439
Capital Charges
65,460
76,380
Gross Direct Income
Support Service Charges
(2,183)
61,230
(2,183)
57,980
534,156
542,616
3,753,874
4,010,601
256,727 £122,273 Inflation on contractor costs. £32,257
Stepped increase on Trade Waste contractor costs.
(£93,244) Efficiency savings on Kier Waste Contract.
£231,779 Commercial contamination and disposal
costs - this is due to a change of definition for
Prescribed waste being treated as Trade waste.
(£15,276) Reduced NEWS contractor costs as lower
tonnage of materials processed. (£43,755) Employee
costs associated with the restructure of the
Environmental Services team, (£17,772) Savings
identified as part of the budget process. £212 Garden
bin issues from stock. (£3,000) Postage costs Administration of garden bins now undertaken by Kier.
(£13,747) Reduced recycling credits paid to third
parties. £57,000 One-off reduction in contractor costs
associated with the transfer of vehicles in 2011/12.
152,771
(2,717,738)
299,815
(2,954,328)
147,044 Depreciation
(236,590) (£33,295) Additional Fee income - this is due to a
change of definition for Prescribed waste being treated
as Trade waste. £8,145 Loss of recycling credits.
(£168,240) Additional Profit Share. (£43,200) Savings
identified as part of the budget process
300,860
1,489,767
228,050
1,584,138
Cleansing
Gross Direct Costs
759,927
771,401
11,474 £9,445 Employee costs transferred to Waste Collection
& Disposal. £21,183 Inflation on Kier Cleansing
Contract. £15,000 Cost for cleansing survey for NI 195
Cleanliness Performance Indicator (to measure the
cleanliness of the local environment). £5,068
Employee costs following restructure of Environmental
Services team. (£5,000) Saving on Initial Washroom
contract. (£25,222) Efficiency savings on Kier
Cleansing contract. (£9,000) Savings identified as part
of the budget process.
Gross Direct Income
(34,000)
(36,746)
19,380
20,480
745,307
755,135
(2,746) Additional income from parish and town councils for
recharges from emptying of dog and litter bins.
1,100 (£3,680) Reduced recharges from Environmental
Health management unit offset by various smaller
increased recharges.
9,828
145,670
(700)
(144,970)
0
146,034
(700)
(145,334)
0
R314
Net Expenditure
R315
Public Conveniences
Gross Direct Costs
R315
Net Expenditure
R316
Waste Collection And Disposal
Gross Direct Costs
Capital Charges
Gross Direct Income
R316
R317
Support Service Charges
Net Expenditure
Support Service Charges
R317
Net Expenditure
R397
Leisure
Gross Direct Costs
Gross Direct Income
Support Service Charges
Net Expenditure
R397
684 No Major Variances.
0
(684) No Major Variances.
(17,080) (£11,750) - Recharge from Coastal Management.
(£5,250) - Recharge from Property Services.
(17,080)
790 £6,335 - Inflation on Kier Contract costs, (£5,808) Reduction in NNDR and cleansing costs following the
transfer of Morston Quay PC.
10,920 £10,920 - Depreciation charges relating to major works
undertaken on various public conveniences in 2010/11.
0 No variances
(3,250) (£4,080) - Reduction in recharges from Environmental
Health. £1,180 - Increased recharge from Property
Services.
8,460
(72,810)
94,371
364 No Major Variances.
0
(364) No Major Variances.
0
Appendix G
2011/12
Updated
Budget
2012/13
Base
Budget
Variance
£
£
£
104,234
97,621
Capital Charges
Gross Direct Income
0
(2,500)
7,717
(11,000)
Support Service Charges
23,690
35,710
125,424
130,048
(6,613) £2,887 Staff costs. (£1,500) Bike Loan Scheme.
(£8,000) Savings identified as part of the budget
process.
7,717 Depreciation
(8,500) £1,500 Bike Loan Scheme. (£10,000) Savings
identified as part of the budget process
12,020 This variance consists of various recharges E.g.
Environmental Health Management Unit, Scanning &
Postal Services, Computer Network & PCs, Central
Costs & Performance Management.
4,624
Explanation for Major Variances
ENVIRONMENT SERVICE AREA
R412
Environmental Strategy
Gross Direct Costs
R412
Net Expenditure
R420
Civil Contingencies
Gross Direct Costs
94,032
84,579
Gross Direct Income
Support Service Charges
0
49,230
0
76,290
143,262
160,869
9,019,903
30,000
666,661
(3,311,079)
(30,000)
1,191,293
7,566,778
9,125,914
32,897
863,805
(3,500,913)
(32,897)
1,116,674
7,605,480
R420
Net Expenditure
Gross Direct Costs
Gross Direct Costs - Reffcus
Capital Charges
Gross Direct Income
Gross Direct Income - Reffcus
Support Service Charges
Net Expenditure
(9,453) (£1,453) Staff costs. (£8,000) Savings identified as part
of the budget process.
0
27,060 This variance consists of various recharges E.g.
Environmental Health Management Unit, Corporate
Leadership Team, Central Costs, Customer Services
and Computers that are recharged based on where
staff costs are allocated.
17,607
106,011
2,897
197,144
(189,834)
(2,897)
(74,619)
38,702
Appendix G
Information Service Area
Service
It - Support Services
Tic'S
Registration Services
Publicity
Members Services
Legal Services *
Graphical Info System *
Media & Communications *
Customer Services - Corporate *
Total Net Costs
IAS 19 Adjustment
Capital Charges
Support Service Charges
Net Costs
2010/11
Actual
£
839,701
200,169
137,199
34,191
403,332
351,752
41,065
414,722
538,373
2011/12
Updated
Base
Budget
£
926,807
204,652
257,750
26,388
418,974
340,029
36,412
379,500
529,556
2012/13
Base
Budget
£
886,887
198,353
153,109
26,388
392,738
301,754
26,412
368,183
522,040
Variance
2012/13
Base to
2011/12
Updated
Base
£
(39,920)
(6,299)
(104,641)
0
(26,236)
(38,275)
(10,000)
(11,317)
(7,516)
2,960,504
3,120,068
2,875,864
(244,204)
0
0
63,390
112,340
(1,882,278) (1,805,021)
0
48,950
77,257
20,637
123,643
(1,927,063)
1,177,721
1,301,180
1,183,183
(117,997)
*1
These budgets represent the Service Management & Support Service costs for the
Council. These costs are recharged in full to the final services, based on an appropriate
method of allocation, for example, percentage of time spent.
The summary above includes movements on all costs chargeable to the service including
notional charges, for example, FRS 17, capital charges and support services for which
variances will not impact on the bottom line. The following summary shows the movement
on the gross direct costs and income along with those for the notional charges.
2011/12
Updated
Budget
£
Appendix G
Explanation for Major Variances
2012/13
Base Budget
£
Variance
£
INFORMATION SERVICE AREA
R261
It - Support Services
Gross Direct Costs
929,217
887,297
37,742
(2,410)
(958,549)
6,000
74,141
(410)
(961,028)
0
Tourist Information Centres
Gross Direct Costs
245,384
239,085
(6,299) (£7,465) - Computer software costs lower
as a result of a renegotiated contract.
Capital Charges
Gross Direct Income
Support Service Charges
9,556
(40,732)
45,540
8,105
(40,732)
77,590
R311
Net Expenditure
259,748
284,048
(1,451)
0 No Major Variances.
32,050 £39,840 - Recharge from Customer
Services. (£4,580) - Recharge of Internal
Audit costs.
24,300
R400
Registration Services
Gross Direct Costs
288,939
159,388
Gross Direct Income
(31,189)
(6,279)
98,820
120,490
356,570
273,599
26,388
76,650
26,388
72,330
R261
R311
Capital Charges
Gross Direct Income
Support Service Charges
Net Expenditure
Support Service Charges
R400
Net Expenditure
R430
Publicity
Gross Direct Costs
Support Service Charges
(41,920) £3,921 - Salaries and oncosts. £15,010 Inflation on computer licences. (£65,661)
- Savings identified as part of the budget
process.
36,399
2,000 No Major Variances.
(2,479) No Major Variances.
(6,000)
(129,551) £12,999 - Salaries and oncosts.
(£144,910) - One-off costs of District
Council election in May 2011. £2,400 Costs relating to postal vote refresh
24,910 £24,910 - One-off recharges to Parish
and Town Councils for local elections in
May 2011
21,670 This consists of various recharges, e.g.
Insurances, Personnel, Computers and
Central Costs that are recharged based
on where staff costs are allocated.
(82,971)
0 No Major Variances.
(4,320) (£4,260) - Recharge from Media and
Communication .
(4,320)
R430
Net Expenditure
103,038
98,718
R450B
Members Services
Gross Direct Costs
419,374
393,138
(26,236)
Gross Direct Income
Support Service Charges
(400)
161,850
(400)
134,080
Net Expenditure
580,824
526,818
0
(27,770) (£24,770) - Reduced recharge
Computer Network and PCs.
(54,006)
R450B
(£6,236) - Salaries and oncosts.
(£20,000) - Savings identified as part of
the budget process.
from
Appendix G
Explanation for Major Variances
2012/13
Base Budget
2011/12
Updated
Budget
£
Variance
£
£
INFORMATION SERVICE AREA
R481
Legal Services
Gross Direct Costs
351,079
352,804
1,725 £8,000 - Books, there are a higher
number of legal case updates as a result
of a higher number of legislative changes.
(£4,000) - Savings identified as part of
the budget process.
Gross Direct Income
(11,050)
(51,050)
(40,000) (£40,000) - Savings identified as part of
the budget process.
(340,029)
(301,754)
0
0
36,412
26,412
4,519
(40,931)
3,780
(30,192)
0
0
387,000
375,683
(11,317) (£10,000) - Copier lease rentals are lower
as a result of a renegotiated contract and
copy charges now being part of the
contract price.
(7,500)
(379,500)
(7,500)
(368,183)
0
0
0 No Major Variances.
11,317 Reduced recharges reflecting lower direct
costs.
0
537,556
532,040
(5,516) (£13,666) - Salaries and oncosts. £7,965
- Transfer of stationery budgets from
other cost centres as a result of the
centralising of stationery purchases.
11,573
(8,000)
26,314
(10,000)
14,741
(2,000) (£2,000) - Additional income from the
processing of bus pass applications.
(546,129)
(548,354)
(5,000)
0
5,000
3,221,349
63,390
(101,281)
(1,882,278)
1,301,180
2,992,235
112,340
(116,371)
(1,805,021)
1,183,183
(229,114)
48,950
(15,090)
77,257
(117,997)
Support Service Charges
R481
Net Expenditure
R481B
Graphical Info System
Gross Direct Costs
Capital Charges
Support Service Charges
R481B
Net Expenditure
R481C
Media & Communications
Gross Direct Costs
Gross Direct Income
Support Service Charges
R481C
Net Expenditure
R481D
Customer Services - Corporate
Gross Direct Costs
Capital Charges
Gross Direct Income
Support Service Charges
R481D
Net Expenditure
Gross Direct Costs
Capital Charges
Gross Direct Income
Support Service Charges
Net Expenditure
38,275 Reduced recharges
direct income.
reflecting
higher
0
(10,000) (£10,000) - Savings identified as part of
the budget process.
(739)
10,739 Reduced recharges reflecting lower direct
costs.
0
(2,225) Higher recharges reflecting higher costs.
Appendix G
Resources Service Area
2010/11
Actual
£
40,847
(1,231,510)
23,498
(79,343)
(50)
(31,718)
(30,077)
171,119
(206,054)
0
56,783
407,169
72,041
345,440
441,297
385,015
670,721
267,860
132,154
50,189
77,997
9,911
(102,003)
449,383
(143,303)
12,602
770,088
79,152
137,872
46,613
363,778
744,453
257,370
2011/12
Updated
Base
Budget
£
5,092
(1,246,810)
53,140
(69,482)
(50)
(30,782)
(19,707)
140,815
154,418
0
68,018
251,277
71,981
342,862
428,468
378,324
618,197
247,459
111,467
115,099
99,600
4,190
(104,087)
379,632
0
178,472
22,355
45,777
174,051
188,470
353,631
742,464
188,678
0
(1,357,230)
15,724
(85,716)
(50)
(34,317)
(26,480)
85,400
198,967
0
68,018
256,842
72,512
321,800
413,849
367,513
573,133
238,229
105,967
154,456
133,197
4,189
(135,544)
352,632
0
(527,286)
(1,580)
26,984
173,258
97,485
347,386
747,508
120,801
Variance
2012/13
Base to
2011/12
Updated
Base
£
(5,092)
(110,420)
(37,416)
(16,234)
0
(3,535)
(6,773)
(55,415)
44,549
0
0
5,565
531
(21,062)
(14,619)
(10,811)
(45,064)
(9,230)
(5,500)
39,357
33,597
(1)
(31,457)
(27,000)
0
(705,758)
(23,935)
(18,793)
(793)
(90,985)
(6,245)
5,044
(67,877)
4,189,294
3,893,019
2,707,647
(1,185,372)
IAS 19 Adjustment
Reffcus
Capital Charges
Support Service Charges
(7,064,901)
99,426
1,278,634
(510,241)
(251,277)
0
665,978
(543,588)
(256,842)
126,714
748,560
(436,375)
(5,565)
126,714
82,582
107,213
Net Costs
(2,007,788)
3,764,132
2,889,704
(874,428)
Service
Health
Car Parking
Markets
Industrial Estates
Surveyors Allotments
Handyman
Parklands
Local Taxation
Benefits
Treasury Management
Discretionary Rate Relief
Non Distributed Costs
Benefits & Revenues Management*
Personnel & Payroll Support*
Administration Buildings Service
Property Services
Corporate Finance*
Insurance and Risk Management*
Internal Audit*
Performance Management*
Foreshore
Community Centres
Investment Properties
Coast Protection
Pathfinder
Coast & Community Partnership
Transport
Community Safety
Cctv
Central Costs*
Corporate & Democratic Core
Corporate Leadership Team*
Coastal Management*
Total Net Costs
2012/13
Base
Budget
£
*1
These budgets represent the Service Management & Support Service Costs for the Council.
These costs are recharged in full to the final services, based on an appropriate method of
allocation, for example, percentage of time spent.
The summary above includes movements on all costs chargeable to the service including
notional charges, for example, FRS 17, capital charges and support services for which variances
will not impact on the bottom line. The following summary shows the movement on the gross
direct costs and income along with those for the notional charges.
Appendix G
2011/12
Updated
Budget
£
RESOURCES SERVICE AREA
R112A
Health
Gross Direct Costs
2012/13
Base Budget
Explanation for Major Variances
Variance
£
£
5,092
0
Gross Direct Income
Support Service Charges
0
15,530
0
8,410
R112A
Net Expenditure
20,622
8,410
R200
Car Parking
Gross Direct Costs
659,381
617,495
(41,886) £14,720 - Inflationary increase on NNDR costs.
(£11,957) - Reduced rental expenditure due in
respect of leased car parks. (£6,737) - Reduced
Car Park Contract Costs following changes to
Excess Charge Notice charges and processing.
(£38,500) - Removal of one off costs of
implementation of new Car Parks and Markets
Contract.
13,844
(1,906,191)
14,205
(1,974,725)
361 No major variances.
(68,534) £32,515 - Reduced Excess Charge Notice income
following changes to charges implemented in
November 2011. (£1,689) - Additional Rental
income. (£100,000) - Additional Fees and
Charges based on revised car parking charges,
identified as part of the Savings exercise.
127,810
135,080
(1,105,156)
(1,207,945)
7,270 £6,980 - Increased recharge from Customer
Services. £2,910 - Property Services. (£4,430) Reduced recharge for Internal Audit Services.
£2,710 - Increased recharges from Legal.
(102,789)
Capital Charges
Gross Direct Income
Support Service Charges
(5,092) (£5,092) - Transfer of costs to other service areas
following restructuring.
0
(7,120) Costs now recharged to other service areas
following restructuring.
(12,212)
R200
Net Expenditure
R200A
Markets
Gross Direct Costs
126,425
93,009
Gross Direct Income
(73,285)
(77,285)
Support Service Charges
31,550
45,980
R200A
Net Expenditure
84,690
61,704
(22,986)
R201
Industrial Estates
Gross Direct Costs
34,028
18,473
Capital Charges
18,686
40,441
(103,510)
(104,189)
(15,555) (£15,655) - Reduction in rental expenditure
identified as part of the savings exercise. Rentals
due in relation to Catfield and Fakenham Industrial
premises are no longer required to be paid over to
EEDA.
21,755 £21,755 - Additional depreciation charges
following reclassification of properties, and
resultant requirement to charge depreciation.
(679) £3,500 - Reduction in anticipated rental due in
relation to Fakenham Factory, following delay in
extension. (£3,179) - Additional rental income for
Catfield
and
North
Walsham
following
renegotiation of leases. (£1,000) - Service charge
income following renegotiation of leases.
31,990
47,410
(18,806)
2,135
0
0
0
3,370
0 No variances
3,370 £3,370 - Property Services recharges.
(50)
(50)
(50)
3,320
0 No variances
3,370
Gross Direct Income
Support Service Charges
R201
Net Expenditure
R202
Surveyors Allotments
Gross Direct Costs
Support Service Charges
R202
Gross Direct Income
Net Expenditure
(33,416) (£1,277) - Reduction in salaries costs following
direct employment of Markets Supervisor. £2,155 Inflationary increase on NNDR costs. £1,165 Additional rental expenditure in relation to leased
car parks based on anticipated income. (£16,500) Removal of one off costs of implementation of
new Car Parks and Markets Contract. (£19,698) Full year effect of savings as a result of bringing
Markets management back in house.
(4,000) (£4,000) - Additional Markets Fees anticipated
following increased promotion of the service
14,430 £18,370 - Increased Property Services recharge.
(£4,430) - Reduced Internal Audit Recharge
15,420 £12,180 - Increased Property Services recharges.
£3,010 - Increased Sundry Debtors recharges.
20,941
Appendix G
2011/12
Updated
Budget
£
R203
Handyman
Gross Direct Costs
Gross Direct Income
Support Service Charges
2012/13
Base Budget
£
86,456
82,921
(117,238)
52,190
(117,238)
57,740
Explanation for Major Variances
Variance
£
(3,535) (£3,903) - Reduction in staffing costs following
reorganisation of Handyman and Caretaker
Service, as part of the Savings exercise.
0 No variances
5,550 £940 - Scanning and Postal Services. £4,440 Computer Network and PC recharges. (£5,060) Reduced Property Service recharges, £1,890 Increased Insurance recharge. £1,830 - Central
Costs. £1,290 - Performance Management.
R203
Net Expenditure
21,408
23,423
R204
Parklands
Gross Direct Costs
Capital Charges
35,860
5,051
35,860
585
(55,567)
(62,340)
18,640
21,310
3,984
(4,585)
519,330
508,263
(11,067) (£7,900) Full year effect of Workstream savings
made in 2011/12. £10,946 Post transferred from
Corporate Finance. (£8,945) Employee savings
resulting from a post being regarded
15,000
(378,515)
15,000
(422,863)
Support Service Charges
486,060
434,210
R210
Net Expenditure
641,875
534,610
0
(44,348) (£40,000) Additional Income to be generated by
increasing court costs.
(51,850) (£28,970) Reduced charges from Sundry Debtors
to reflect reconciliation work no longer being
undertaken for the service. (£30,550) Customer
Services.
(107,265)
R211
Benefits
Gross Direct Costs
33,571,921
35,305,113
1,733,192 1,723,822 Estimated benefit payments based on
Mid Year estimate 2011/12. This will be offset by
Department for Works and Pensions Subsidy.
23,358
75,054
(33,417,503) (35,106,146)
51,696
(1,688,643) (£1,723,822) Subsidy on increased benefits
Payments. £50,179
Reduction in Benefit
Administration Subsidy. (£15,000) Increase % of
Benefits paid to be recovered from subsidy.
83,680 Increased charges from the following areas
£14,200 Performance Management. £19,800
Central Costs. £40,990 ICT recharges. £23,420
Postal and Scanning. This has been offset by a
reduction in charges from Customer Services.
Gross Direct Income
Support Service Charges
R204
Net Expenditure
R210
Local Taxation
Gross Direct Costs
Capital Charges
Gross Direct Income
Capital Charges
Gross Direct Income
2,015
0 No variances
(4,466) (£4,466) - Reduction in depreciation charges
applicable to Parklands following revaluation of
property in 2010/11.
(6,773) (£1,665) - Additional rental income following
increase in site fees for 2011/12. (£5,108) Increase in Recoverable Charges to reflect the full
recovery of electricity costs for Parklands, as part
of the Savings exercise.
2,670 £6,930 - Property Services recharges. (£3,940) Reduced Sundry Debtors recharge.
(8,569)
Support Service Charges
568,250
651,930
R211
Net Expenditure
746,026
925,951
R213
Treasury Management
Gross Direct Income
Support Service Charges
0
52,210
0
50,430
0 No Major Variances
(1,780)
R213
Net Expenditure
52,210
50,430
(1,780)
R214
Discretionary Rate Relief
Gross Direct Costs
Support Service Charges
68,018
0
68,018
0
0 No Major Variances
0
Net Expenditure
68,018
68,018
0
R214
179,925
Appendix G
2011/12
Updated
Budget
£
R219
R219
R251
Non Distributed Costs
Gross Direct Costs
IAS 19 Adjustment
Net Expenditure
2012/13
Base Budget
Variance
£
£
251,277
(251,277)
0
256,842
(256,842)
0
Benefits & Revenues Management
Gross Direct Costs
71,981
Gross Direct Income
0
Support Service Charges
(71,981)
72,512
0
(72,512)
R251
Net Expenditure
R260
Personnel & Payroll Support
Gross Direct Costs
Gross Direct Income
Support Service Charges
Explanation for Major Variances
0
0
342,862
321,800
0
(342,862)
0
(321,800)
5,565 Inflation on Added Years.
(5,565) Increased costs allocated to services.
0
531 No Major Variances.
0
(531)
0
(21,062) £7,339 - Salaries and oncosts. (£15,000) - Oneoff training consultancy costs, funded from
reserves. (£13,796) - Savings identified as part of
the budget process.
0
21,062 Reduced recharges reflecting lower direct costs.
R260
Net Expenditure
0
0
R262
Administration Buildings Service
Gross Direct Costs
501,220
506,662
5,442 £6,433 - Increase in NNDR costs as a result of
inflation and property revaluations. £11,591 Additional contract cleaning costs following
removal of Fakenham Connect and North
Walsham Offices from Kier Contract. (£4,991) Reduction in Canteen costs as a result of Savings
exercise. (£2,000) - Reduction in Grounds
Maintenance costs following Savings exercise.
(£6,097) - Salary savings identified following
reorganisation of Handyman and Caretaker
functions.
87,424
81,527
(5,897) (£5,897) - Reduction in depreciation charges as a
result of amending lives of Admin Buildings.
(72,752)
(92,813)
(20,061) £1,425 - Reduction in Fakenham Connect rental
income following Adult Education's vacation of the
premises. (£1,406) - Increase in other recoverable
charges for North Walsham Offices. (£1,042) Increase in rental income following delay in
occupation of Cromer Office by North Norfolk
Health Team. (£8,869) - Additional income due to
Canteen identified as part of Savings exercise.
(£,3900) - Increase in other recoverable charges
for Admin Buildings as part of Savings exercise.
(£6,250) - Additional rental income for Cromer
Offices, identified as part of Savings exercise.
(477,551)
(436,757)
40,794 (£1,570) - Reduced Personnel Services Costs.
£2,720 - Increased Computer Network and PC's
recharge. (£1,840) - Admin Buildings. £9,870 Property
Services.
(£1,520)
Insurance
recharges. £1,730 - Central Costs. £31,960 Reduction in Admin Buildings recharges to final
services.
38,341
58,619
378,324
367,513
0
13,659
0
(373,069)
0
(381,172)
5,255
0
Capital Charges
Gross Direct Income
Support Service Charges
R262
Net Expenditure
R262A
Property Services
Gross Direct Costs
Capital Charges
Gross Direct Income
Support Service Charges
R262A
Net Expenditure
0
20,278
(10,811) £944 - Increase in essential car user costs. £2,619
- Additional pensions deficit funding - IAS19.
(£15,093) - Removal of one off budget funded
from Reserves, used for Professional Fees
associated with additional lease work.
13,659 £13,659 - Intangible amortisation costs associated
with introduction of the new Asset Management
System
0 No variances
(8,103) (£4,280) - Reduced recharges from Customer
Services. £7,540 - Computer network and PC's.
(£1,790) - Computer Applications Team. £1,380 Reprographics. (£1,370) - Admin Buildings.
(£2,050) - Insurance recharges. £2,230 - Sundry
Debtors. £4,690 - Central Costs. £6,960 - Internal
Audit. £3,520 - Performance Management. £8,820
- Legal Services. (£1,210) - Graphical Information
System. (£40,433) - Additional recharges to final
services from Property Services.£8, 460 Reduction in Property recharges to capital funded
projects.
(5,255)
Appendix G
2011/12
Updated
Budget
£
R263
Corporate Finance
Gross Direct Costs
Capital Charges
Gross Direct Income
Support Service Charges
2012/13
Base Budget
Variance
£
£
618,197
573,133
2,170
0
(620,367)
2,435
0
(575,568)
R263
Net Expenditure
0
0
R263B
Insurance & Risk Management
Gross Direct Costs
248,109
Gross Direct Income
(650)
Support Service Charges
(264,126)
238,879
(650)
(238,229)
R263B
Net Expenditure
(16,667)
0
R263C
Internal Audit
Gross Direct Costs
111,467
105,967
(111,467)
(105,967)
0
0
Support Service Charges
Explanation for Major Variances
R263C
Net Expenditure
R263D
Policy & Performance Mgmt
Gross Direct Costs
115,099
154,456
Support Service Charges
(54,430)
(154,456)
R263D
Net Expenditure
60,669
0
R301
Foreshore
Gross Direct Costs
99,600
133,197
Capital Charges
Gross Direct Income
Support Service Charges
7,996
0
64,080
7,885
0
59,030
171,676
200,112
(45,064) (£18,422) Full year effect of Workstream savings
made in 2011/12. (£10,946) Post Transferred to
Council Tax Admin. £10,000 Additional Maternity
cover. (£25,125) Savings identified as part of the
budget process.
265
0
44,799 Reduced costs to recharge to other services.
0
(9,230) (£8,862) - Salaries and oncosts.
0
25,897 Reduced recharges reflecting lower direct costs.
16,667
(5,500) (£5,500) - Savings identified as part of the budget
process.
5,500 Reduced recharges reflecting lower direct costs.
0
39,357 £49,745 - Costs transferred in, following
restructuring. (£6,364) - Savings identified as part
of the budget process.
(100,026) Higher recharges reflecting higher costs.
(60,669)
33,597 £34,000 - Transfer of budget for Foreshore
Fixtures and Fittings from Beach Safety.
(111) No major variances
0 No variances
(5,050) (£8,430) - Reduction in Property services
recharges. £6,670 - Recharge from Coastal
Protection. (£4,580) - Reduced Internal Audit
recharges.
28,436
R301
Net Expenditure
R302
Community Centres
Gross Direct Costs
Capital Charges
Gross Direct Income
Support Service Charges
6,190
0
(2,000)
30,470
6,189
27
(2,000)
3,660
R302
Net Expenditure
34,660
7,876
R318
Investment Properties
Gross Direct Costs
104,800
89,243
(15,557) £1,449 - Increase in NNDR costs. (£2,015) Reduction in Rocket House contract cleaning
costs. £1,290 - Additional staffing costs
associated with Beach Hut and Chalet lettings.
(£1,310) - Reduction in property costs associated
with the Sackhouse building following its transfer
to the Maltings Trust on 12/7/11. (£15,000) Removal of one off grant for Maltings Trust
Manager.
0
126,714
126,714 REFFCUS transactions due as a result of capital
expenditure in relation to the Maltings, slipped into
2012/13.
2,900
24,569
(208,887)
(224,787)
21,669 £18,200 - Additional depreciation charges
following reclassification of properties, and
resultant requirement to charge depreciation.
£3,469 - Depreciation as a result of capital
expenditure on Beach Huts.
(15,900) (£10,000) - Additional income identified for Beach
Huts and Chalets as part of the Savings exercise.
£7,000 - Reduction in rental due from the
Sackhouse building, following transfer of the
property to the Maltings Trust on 12/7/11.
(£12,900) - Additional rental, service charge and
other recoverable income, following renegotiation
of leases during 2011/12.
100,850
60,740
(337)
76,479
Gross Direct Costs - Reffcus
Capital Charges
Gross Direct Income
Support Service Charges
R318
Net Expenditure
(1) No major variances
27 No major variances
0
(26,810) (£26,730) - Reduced recharges from Property
Services
(26,784)
(40,110) £1,160 - Increased recharge from Computer
Network and PC's. (£38,700) - Reduction in
Property Services recharge. (£2,380) - Reduction
in Sundry Debtors recharge.
76,816
Appendix G
2011/12
Updated
Budget
£
R340
2012/13
Base Budget
Explanation for Major Variances
Variance
£
£
Coast Protection
Gross Direct Costs
379,657
352,657
(27,000) (£22,000) Termination of Coastal Monitoring
Budget. (£5,000) Savings in NPS fees budget.
Capital Charges
Gross Direct Income
Support Service Charges
468,477
(25)
239,880
463,366
(25)
183,550
(5,111)
0
(56,330) (£77,830)
Reduced charge from Coastal
Management reflecting new structure. £21,920
Increased charge from Property Services.
1,087,989
999,548
(88,441)
R340
Net Expenditure
R341
Pathfinder
Gross Direct Costs
Gross Direct Income
Support Service Charges
0
0
46,530
0
0
10,490
R341
Net Expenditure
46,530
10,490
R410
Coast & Community Partnership
Gross Direct Costs
288,075
179,943
(108,132) (£49,357) - Costs transferred out following
restructuring. (£58,586) - Salaries and oncosts.
This represents the full year effect of Workstream
savings made in 2011/12.
(109,603)
(707,229)
106,300
284,772
130,310
(396,976)
(597,626) (£656,812) - Redistributed second homes income.
£59,186 - End of fixed term grant.
24,010 £32,310 - Recharge from Property Services
(681,748)
49,955
26,020
(27,600)
63,120
85,475
(27,600)
48,070
46,490
56,123
26,984
(10,346)
25,630
0
7,830
71,407
34,814
Gross Direct Income
R410
R411
R411
R413
Support Service Charges
Net Expenditure
Transport
Gross Direct Costs
Gross Direct Income
Support Service Charges
Net Expenditure
Community Safety
Gross Direct Costs
Gross Direct Income
Support Service Charges
R413
Net Expenditure
R414
CCTV
Gross Direct Costs
Capital Charges
Gross Direct Income
Support Service Charges
Net Expenditure
196,747
21,072
(22,696)
20,370
215,493
195,954
9,807
(22,696)
45,680
228,745
Central Costs
Gross Direct Costs
188,470
97,485
(188,470)
(97,485)
R414
R450
Support Service Charges
R450
Net Expenditure
0
0
R450A
Corporate & Democratic Core
Gross Direct Costs
353,631
347,386
Capital Charges
Support Service Charges
0
842,110
0
810,750
1,195,741
1,158,136
R450A
Net Expenditure
0
0
(36,040) (£36,040) Reduction in recharges reflecting
completion of Pathfinder Project.
(36,040)
(23,935) (£23,935) - Savings identified as part of the
budget process.
0
(15,050) Reduced recharge from Customer Services.
(38,985)
(29,139) (£18,303) - Salaries and oncosts. (£10,346) - End
of fixed term contracts.
10,346 £10,346 - End of fixed term grant.
(17,800) This consists of various recharges, e.g.
Insurances, Personnel, Computers and Central
Costs that are recharged based on where staff
costs are allocated.
(36,593)
(793) No Major Variances.
(11,265)
0 No Major Variances.
25,310 £22,370 - Recharge from Property Services.
13,252
(90,985) (£90,000) - One-off use of reserves for the pay
and grading review.
90,985 Reduced recharges reflecting lower direct costs.
0
(6,245) (£10,960) - Savings identified as part of the
budget process.
0
(31,360) (£18,230) - Recharge from Property Services.
£12,930 - Recharge from Corporate Leadership
Team. (£26,700) - Recharge from Customer
Services.
(37,605)
Appendix G
2011/12
Updated
Budget
£
R460A
Net Expenditure
R472
Coastal Management
Gross Direct Costs
Explanation for Major Variances
Variance
£
£
Corporate Leadership Team
Gross Direct Costs
742,799
Gross Direct Income
(335)
Support Service Charges
(742,464)
R460A
747,508
0
(747,508)
4,709 £4,271 IAS 19 Pension adjustment.
335
(5,044)
0
0
188,678
120,801
(67,877) (£28,719) Salaries & oncosts for staff engaged on
Pathfinder Project now at an end. (£22,908) End
of fixed term contracts. (£11,463) Transfer to
Coast & Community Partnership. (£4,187) IAS 19
Pension adjustment.
0
(220,371)
0
(120,801)
0
99,570 Reduced recharges reflecting lower staff costs,
and staff costs coded direct to final services.
(31,693)
0
31,693
Total
Gross Direct Costs
40,399,772 41,650,283
Gross Direct Costs - Reffcus
0
126,714
IAS 19 Adjustment
(251,277)
(256,842)
Capital Charges
665,978
748,560
Gross Direct Income
(36,506,753) (38,942,636)
Support Service Charges
(543,588)
(436,375)
1,250,511
126,714
(5,565)
82,582
(2,435,883)
107,313
Gross Direct Income
Support Service Charges
R472
2012/13
Base Budget
Net Expenditure
Net Expenditure
3,764,132
2,889,704
0
(874,328)