Appendix B
Service Area Summaries P12 2012/2013
Assets & Leisure
Cost Centre Name
Car Parking
Markets
Industrial Estates
Surveyors Allotments
Handy Man
Parklands
Administration Buildings Services
Property Services *
Parks & Open Spaces
Foreshore
Community Centres
Sports Centres
Leisure Complexes
Other Sports
Recreation Grounds
Pier Pavilion
Foreshore (Community)
Woodlands Management
Cromer Pier
Public Conveniences
Investment Properties
Leisure *
CCTV
Revised
Budget
Actuals
£
£
(1,290,125) (1,361,315)
62,928
66,080
(6,909)
788
2,880
2,887
8,884
2,048
(3,591)
13,287
75,995
96,149
0
0
516,634
518,609
178,512
138,252
11,208
7,795
357,186
335,158
729,489
729,691
110,329
108,932
11,111
10,681
109,767
143,469
413,587
404,636
171,177
185,010
29,751
22,120
523,831
547,099
(19,938)
(14,469)
0
0
234,038
212,271
2,226,744
2,169,178
Variance
£
(71,190)
3,152
7,697
7
(6,836)
16,878
20,154
0
1,975
(40,260)
(3,413)
(22,028)
202
(1,397)
(430)
33,702
(8,951)
13,833
(7,631)
23,268
5,469
0
(21,767)
(57,566)
* These budgets represent Service Management & Support Service costs for the
Council. These costs are ultimately recharged in full to the final services, based on an
appropriate method of allocation, for example, percentage of time spent.
Appendix B
General Fund Variances by Servcie Area - Period 12 - 2012/13
Assets & Leisure
Full Year
Budget
£
Car Parking
Gross Direct Costs
Capital Charges
Gross Direct Income
Management Unit Costs
Markets
Gross Direct Costs
Gross Direct Income
Management Unit Costs
Industrial Estates
Gross Direct Costs
Capital Charges
Gross Direct Income
Management Unit Costs
Surveyors Allotments
Gross Direct Income
Management Unit Costs
Handy Man
Gross Direct Costs
Gross Direct Income
Management Unit Costs
Parklands
Gross Direct Costs
Capital Charges
Gross Direct Income
Management Unit Costs
Actuals
£
Variance
£
Explanation for Major Variances
695,219
708,353
13,134 £2,821 - Expenditure on repairs and maintenance. £1,822 NNDR costs. £2,203 - Additional ticket purchases. (£1,985) Reduced expenditure on advertising. (£14,464) - Reduction in
contract management costs 2012/13. £12,745 - Additional
11/12 contract management costs not accrued for. £8,181 Increase in penalty charge notice administration fee.
0
(80,807) (£58,794) - Increased car park fee income. (£21,194) Additional penalty charge notice income. (£2,618) - Increased
rental income on car parks.
(3,517) (£5,652) - Reduced Legal Services recharges and
disbursements. £2,997- Increased Creditors Section recharge.
14,205
(2,096,431)
14,205
(2,177,238)
96,882
93,365
(1,290,125)
(1,361,315)
93,543
(77,285)
46,670
93,931
(77,071)
49,220
62,928
66,080
3,152
17,642
18,337
29,052
(104,923)
29,052
(99,181)
51,320
52,580
695 £1,098 - National Non-Domestic Rates (NNDR) costs following
liability for vacant premises falling on NNDC.
0
5,742 £4,670 - Reduction in rental income as a result of vacant
properties in year, or lease negotiations being delayed.
1,260 No major variances
(6,909)
788
(50)
2,930
(50)
2,937
0
7 No major variances
2,880
2,887
7
80,498
82,152
(117,654)
46,040
(117,766)
37,662
8,884
2,048
27,960
38,721
585
(54,966)
22,830
585
(50,307)
24,288
(3,591)
13,287
(71,190)
388 No major variances
214 No major variances
2,550 £2,273 - Increased Computer Section recharges
7,697
1,654 (£1,051) - Superannuation International Accounting Standard
(IAS 19) adjustment. £1,765 - Increase in vehicle repair costs.
(112) No major variances
(8,378) (£6,220) - Reduced Computer Services recharges.
(6,836)
10,761 £11,873 - Additional repairs and maintenance works relating to
major water leak. (£1,078) - Reduced expenditure on
electricity offset by reduced recoverable charges.
0 No variances
4,659 £4,660 - Reduction in recoverable charges.
1,458 No major variances
16,878
Appendix B
General Fund Variances by Servcie Area - Period 12 - 2012/13
Assets & Leisure
Full Year
Budget
£
Actuals
£
Administration Buildings Services
Gross Direct Costs
482,875
Capital Charges
Gross Direct Income
Variance
£
484,183
78,476
(95,622)
78,476
(101,710)
(389,734)
(364,800)
75,995
96,149
350,316
352,617
(350,316)
(352,617)
0
0
438,063
47,386
(50,015)
428,413
47,386
(37,325)
81,200
80,135
516,634
518,609
130,376
95,304
Capital Charges
Gross Direct Income
7,213
(6,197)
7,213
(7,409)
Management Unit Costs
47,120
43,144
178,512
138,252
Community Centres
Gross Direct Costs
6,189
3,867
Capital Charges
Gross Direct Income
Management Unit Costs
19
0
5,000
19
(516)
4,425
11,208
7,795
Management Unit Costs
Property Services
Gross Direct Costs
Management Unit Costs
Parks & Open Spaces
Gross Direct Costs
Capital Charges
Gross Direct Income
Management Unit Costs
Foreshore
Gross Direct Costs
Explanation for Major Variances
1,308 £20,351 - Additional repairs and maintenance expenditure
including Disaster Recovery Room installation at Fakenham
Connect. (£2,670) - Reduced NNDR costs for Cromer Offices
and Annexe, (£8,315) - Reduced Utilities expenditure. (£1,234)
- Reduction in Consumable Materials. (£10,681) - Reduced
expenditure on equipment. £3,909 - Additional stores issues
for Windmill Restaurant.
0
(6,088) (£3,609) - Recovery of costs following insurance claim for
Cromer Offices. (£3,923) - Additional recoverable recharges
for Fakenham Connect. £1,784 - Reduced Windmill
Restaurant sales.
24,934 £15,413 - Reduced Management Unit recharges following
lower than anticipated direct expenditure and increased direct
income. £8,651 - Additional Computer Services management
unit recharges for Windmill Restaurant and North Walsham
Offices.
20,154
2,301 £1,450 - Additional overtime expenditure for office opening.
(£1,275) - Reduced Continuous Professional Development
training costs.
(2,301) No major variances
0
(9,650) (£8,989) - Grounds maintenance contract variations
0
12,690 £5,270 - Interest on commuted sums is lower as a result of
reduced rates of return on investments. £8,040 - No recharge
of metred water or grounds maintenance works.
(1,065) No Major Variances.
1,975
(35,072) £2,197 - Bad debts provision. (£32,555) - Underspend on
repairs and maintenance (planned Pier painting) due to
adverse weather. £28,900 has been carried forward to
2013/14.
0
(1,212) (£1,086) - Insurance claim receipt following damage to lighting
column on Cromer Prom
(3,976) (£2,780) - Reduced Computer Services management unit
recharges.
(40,260)
(2,322) (£2,322) - Reduced expenditure on repairs and maintenance.
0
(516) No major variances
(575) No major variances
(3,413)
Appendix B
General Fund Variances by Servcie Area - Period 12 - 2012/13
Assets & Leisure
Full Year
Budget
£
Sports Centres
Gross Direct Costs
Actuals
£
Variance
£
Explanation for Major Variances
374,970
364,019
11,188
11,188
(140,122)
(129,813)
111,150
89,764
357,186
335,158
399,445
305,404
24,640
398,832
305,404
25,455
729,489
729,691
109,289
(57,500)
58,540
115,973
(61,019)
53,978
6,684 No Major Variances.
(3,519) No Major Variances.
(4,562) (£4,210) - Reduced recharges from IT for PC and network
support.
110,329
108,932
(1,397)
9,086
285
(1,000)
2,740
9,076
285
(1,288)
2,608
(10) No Major Variances.
0
(288) No Major Variances.
(132) No Major Variances.
11,111
10,681
(430)
Pier Pavilion
Gross Direct Costs
Capital Charges
96,897
0
106,229
24,505
Management Unit Costs
12,870
12,735
109,767
143,469
387,037
374,235
(4,750)
31,300
(2,035)
32,436
413,587
404,636
Capital Charges
Gross Direct Income
Management Unit Costs
Leisure Complexes
Gross Direct Costs
Capital Charges
Management Unit Costs
Other Sports
Gross Direct Costs
Gross Direct Income
Management Unit Costs
Recreation Grounds
Gross Direct Costs
Capital Charges
Gross Direct Income
Management Unit Costs
Foreshore (Community)
Gross Direct Costs
Gross Direct Income
Management Unit Costs
(10,951) (£3,332) - Salaries and oncosts lower than expected, mainly
overtime not required. (£3,797) - Reduced expenditure on
purchases for the bar area as a result of reduced demand,
offset by reduced income. The balance consists of minor
variances.
0
10,309 Sale of food and drink in bar areas is lower than anticipated,
this is partly offset by lower expenditure. Hall and pitch hire
are also below anticipated levels
(21,386) (£13,980) - Reduced recharges from IT for PC and network
support. The balance consists of minor variances.
(22,028)
(613) No Major Variances.
0
815 No Major Variances.
202
9,332 £8,021 - Repair and maintenance at the Pavilion Theatre.
24,505 £24,505 - Revenue Funded from Capital under Statute
(Refcus), loan repayment.
(135) No Major Variances.
33,702
(12,802) (£10,580) - Management fee payable to the RNLI for the
Lifeguard Service has been renegotiated. (£3,371) - Rental for
emergency telephones.
2,715 £3,015 - Fewer contributions towards Lifeguard Services
1,136 No Major Variances.
(8,951)
Appendix B
General Fund Variances by Servcie Area - Period 12 - 2012/13
Assets & Leisure
Full Year
Budget
£
Actuals
£
Variance
£
Explanation for Major Variances
Woodlands Management
Gross Direct Costs
161,473
178,466
16,993 £3,547 - Emergency tree works. £4,393 - Expenditure relating
to the delivery of events. £4,243 - Salaries and oncosts are
higher than expected. (£7,194) - Expenditure on Access to
Nature change and impact project not incurred because grant
not claimed until 2013/14. £6,697 - Grounds maintenance at
Holt Country Park. £5,692 - Vehicle lease and fuel costs.
Capital Charges
Gross Direct Income
1,386
(71,062)
1,386
(70,717)
0
345 (£5,061) - Additional woodland grant from the Forestry
Commission. (£5,216) - Income earned from events. (£3,317)
- Income from the sale of firewood. £10,000 - Access to Nature
change and Impact funding not claimed until 2013/14. £2,969 Grant from Woodland Trust not received because of a delay in
receiving a signed agreement.
79,380
75,875
171,177
185,010
13,833
34,317
5,232
(16,488)
6,690
27,129
5,232
(16,488)
6,247
(7,188) (£7,188) - Maintenance costs lower than expected.
0
0 No Major Variances.
(443) No Major Variances.
29,751
22,120
Public Conveniences
Gross Direct Costs
426,854
439,080
Capital Charges
Gross Direct Income
Management Unit Costs
68,262
(13,752)
42,467
68,262
(14,130)
53,887
12,226 £9,098 - Additional expenditure on repairs and maintenance.
£3,614 - Increased utility costs, mainly water and sewerage.
0
(378) No major variances
11,420 £12,888 - Increased Creditors Section recharges.
523,831
547,099
23,268
100,486
103,710
12,869
(217,093)
12,869
(219,535)
83,800
88,487
3,224 £5,768 - Additional repairs and maintenance expenditure on
the Rocket House, specifically lift works. (£6,970) - Reduced
repairs and maintenance on Chalets, from a delay in the
planned works due to weather restrictions. This has been
carried forward to 2013/14. £3,511 - Additional utilities costs
at the Rocket House offset in part by the recovery of costs
from tenants. £1,482 - Additional overtime expenditure
incurred relating to lettings of chalets and beach huts.
0
(2,442) (£2,125) - Additional income from filming rights and associated
charges, transfered to the Asset Management Reserve to
cover additional valuations required to be undertaken in
2013/14. (£1,026) - Additional income following the recovery of
utilities costs at the Rocket House.
4,687 £3,448 - Increased Computer Section recharges. £1,471 Increased Creditors Section recharges.
(19,938)
(14,469)
144,346
(700)
(143,646)
140,397
0
(140,397)
0
0
Management Unit Costs
Cromer Pier
Gross Direct Costs
Capital Charges
Gross Direct Income
Management Unit Costs
Investment Properties
Gross Direct Costs
Capital Charges
Gross Direct Income
Management Unit Costs
Leisure
Gross Direct Costs
Gross Direct Income
Management Unit Costs
(3,505) (£4,030) - Reduced recharges from IT for PC and network
support.
(7,631)
5,469
(3,949) No Major Variances.
700 No Major Variances.
3,249 Reduced recharges reflecting lower direct costs.
0
Appendix B
General Fund Variances by Servcie Area - Period 12 - 2012/13
Assets & Leisure
Full Year
Budget
£
Actuals
£
Variance
£
CCTV
Gross Direct Costs
198,645
183,828
Capital Charges
Gross Direct Income
Management Unit Costs
9,807
(18,794)
44,380
9,807
(19,060)
37,696
234,038
212,271
(21,767)
2,226,744
2,169,178
(57,566)
Explanation for Major Variances
(14,817) (£13,766) - No replacement CCTV cameras purchased in the
year.
0
(266) No Major Variances.
(6,684) (£6,520) - Reduced recharges from IT for PC and network
support.