Appendix B
GENERAL FUND - PERIOD 12 - 2011/12
RESOURCES SERVICE AREA
Full Year
Budget
£
Service
R112A
R200
R200A
R201
R202
R203
R204
R210
R211
R213
R214
R219
R251
R260
R262
R262A
R263
R263B
R263C
R263D
R301
R302
R318
R340
R341
R410
R411
R413
R414
R450
R450A
R460A
R472
Health
Car Parking
Markets
Industrial Estates
Surveyors Allotments
Handy Man
Parklands
Local Taxation
Benefits
Treasury Management
Discretionary Rate Relief
Non Distributed Costs
Benefits & Revenues Management *
Personnel & Payroll Support Services *
Administrative Buildings
Property Services
Corporate Finance *
Insurance & 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 Resources
Full Year
Actuals
£
Variance
£
8,720
(1,106,307)
98,106
21,926
3,370
31,036
2,143
636,717
842,981
54,210
68,018
0
0
0
99,126
0
0
0
0
0
169,370
7,947
1,077
1,027,093
751,183
309,724
71,315
78,960
265,588
0
1,214,025
0
0
8,725
(1,155,849)
79,611
(21,831)
3,271
18,828
(8,478)
600,226
388,260
51,712
62,952
212,000
0
0
87,446
0
0
0
0
0
143,035
8,481
(2,912)
842,317
319,807
262,062
50,203
65,787
241,689
0
1,195,608
0
0
5
(49,542)
(18,495)
(43,757)
(99)
(12,208)
(10,621)
(36,491)
(454,721)
(2,498)
(5,066)
212,000
0
0
(11,680)
0
0
0
0
0
(26,335)
534
(3,989)
(184,776)
(431,376)
(47,662)
(21,112)
(13,173)
(23,899)
0
(18,417)
0
0
4,656,328
3,452,950
(1,203,378)
* These budgets represent the 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 - Period 12 - 2011/12
Full Year
Budget
£
RESOURCES SERVICE AREA
Health
Gross Direct Costs
0
Gross Direct Income
0
Support Service Charges
8,720
Net Expenditure
8,720
Full Year
Actuals
£
Variance
Explanation for Major Variances
£
3,004
(3,563)
9,284
8,725
3,004
(3,563)
564
5
No major variances
No major variances
654,081
677,748
23,667
£20,541 - Additional reactive repairs and
maintenance costs. £17,132 - Additional rental
payable partly due to move from calendar to
financial year rental calculations. (£1,095) Reduced external printing costs. (£1,985) Reduced advertising costs. £1,713 - Bad debts
written off. (£12,140) - Net reduction in car parks
contract management fee as a result of (£28,635)
basic contract cost, £14,975 additional Penalty
Charge Notice administration charge and £1,519
additional Penalty Charge Notice Levy.
14,205
(1,894,215)
14,205
(1,960,778)
0
(66,563)
119,622
112,976
(6,646)
(1,106,307)
(1,155,849)
(49,542)
Markets
Gross Direct Costs
118,721
104,744
(13,977)
Gross Direct Income
Support Service Charges
(76,785)
56,170
(79,982)
54,849
(3,197)
(1,321)
Net Expenditure
98,106
79,611
(18,495)
Industrial Estates
Gross Direct Costs
37,343
(4,433)
(41,776)
40,441
(101,528)
40,441
(102,815)
0
(1,287)
Support Service Charges
45,670
44,976
(694)
Net Expenditure
21,926
(21,831)
(43,757)
(50)
3,420
3,370
(50)
3,321
3,271
0
(99)
(99)
Car Parking
Gross Direct Costs
Capital Charges
Gross Direct Income
Support Service Charges
Net Expenditure
Capital Charges
Gross Direct Income
Surveyors Allotments
Gross Direct Income
Support Service Charges
Net Expenditure
(£21,570) - Additional car park fee income.
(£43,442) - Additional Penalty Charge Notice
income, offset in part by 40% admin charge within
contract management fee. (£3,000) - Insurance
claim reimbursement. (£1,964) - Additional
recharge to markets based on additional market
rent income.
£4,682 - Lower recharges due from Property
Services.
(£1,140) - Reduced overtime payments. (£1,340) Reduced repairs and maintenance expenditure.
(£10,383) - Reduction in contract costs following
internalisation of function.
(£3,197) - Additional markets rental income.
(£893) - Lower recharges due from Property
Services
(£37,846) - Reduced rental payments previously
due to EEDA. These have been transferred to an
earmarked reserve to fund relevant regeneration
projects. (£2,952) - Reduced repairs and
maintenance expenditure.
(£1,228) - Additional rental and service charge
income following lease renegotiations
(£648) - Lower recharges due from Property
Services.
No major variances
Appendix B
General Fund - Period 12 - 2011/12
Full Year
Budget
£
RESOURCES SERVICE AREA
Handyman
Gross Direct Costs
87,224
Full Year
Actuals
£
Variance
Explanation for Major Variances
£
82,639
(4,585)
(£1,038) - Reduced salary and overtime costs.
(£1,208) - IAS pension costs adjustment. (£3,163) Reduction in consumable materials purchases.
(117,238)
(119,052)
(1,814)
(£1,814) - Additional recharges to external
organisations and insurance claim reimbursement.
Support Service Charges
61,050
55,241
(5,809)
(£5,809) - Lower than anticipated recharges for
Computers, Central Costs, Admin Buildings and
Property Services.
Net Expenditure
31,036
18,828
(12,208)
Parklands
Gross Direct Costs
35,860
15,229
(20,631)
585
(58,322)
585
(47,800)
0
10,522
24,020
2,143
23,508
(8,478)
(512)
(10,621)
534,230
548,231
14,001
15,000
6,876
(8,124)
(382,863)
(380,186)
2,677
Support Service Charges
470,350
425,305
(45,045)
Net Expenditure
636,717
600,226
(36,491)
Gross Direct Income
Capital Charges
Gross Direct Income
Support Service Charges
Net Expenditure
Local Taxation
Gross Direct Costs
Capital Charges
Gross Direct Income
(£4,122) - Reduction in repairs and maintenance
expenditure. (£16,162) - Reduced electricity costs
offset by under recovery of electricity costs from
tenants.
£10,523 - Under recovery of electricity costs, offset
by reduced electricity expenditure.
No major variances
£9,108 Increase in the provision for bad and
doubtful debts not budgeted for at service level.
£7,385 Increased postages costs.
Reduction in interest paid on NNDR overpayments.
This is offset by a reduction in income transferred
from the collection fund.
£8,124 reduction in income transferred from
collection fund to cover interest on overpayments.
(£6,465) Grant to fund NNDR legislative changes.
The main variances relate to (£9,222) Central
Costs, (£13,506) ICT (£3,585) Postal and Scanning
and (£3,676) Customer Services. The balance is
made up of a number of smaller variances below
£2,000.
Appendix B
General Fund - Period 12 - 2011/12
Full Year
Budget
£
RESOURCES SERVICE AREA
Benefits
Gross Direct Costs
35,363,078
Full Year
Actuals
£
Variance
Explanation for Major Variances
35,458,629
95,551
Capital Charges
Gross Direct Income
23,358
(35,196,565)
23,358
(35,684,599)
0
(488,034)
Support Service Charges
653,110
590,872
(62,238)
Net Expenditure
842,981
388,260
(454,721)
Treasury Management
Support Service Charges
Net Expenditure
54,210
54,210
51,712
51,712
(2,498)
(2,498)
No Major Variances.
Discretionary Rate Relief
Gross Direct Costs
Net Expenditure
68,018
68,018
62,952
62,952
(5,066)
(5,066)
Lower level of rate relief given.
Non Distributed Costs
Gross Direct Costs
0
212,000
212,000
Net Expenditure
0
212,000
212,000
Benefits & Revenues Management
Gross Direct Costs
72,744
Support Service Charges
(72,744)
Net Expenditure
0
71,900
(71,900)
0
(844)
844
0
£
£61,948 movement in the provision for bad and
doubtful debts not budgeted for at service level.
£37,451 Net increase in benefits payments made
this is off set by Department of Works and
Pensions (DWP) subsidy. (£52,485) Budgeted
software costs transfered to capital, these costs
were funded by grant income which was alos
transfered to capital. £36,819 Partnership project
expenditure offset by grant funding.
(£232,855)
Balance
of
Shared
Services
Partnership funding earmarked for spend in
2012/13. £52,485 Grant income transferred to
capital to fund expenditure. (£4,732) costs
awarded. (£22,522) Overpayments collected
through sundry income and not through ongoing
benefit. (£125,852) Subsidy and Discrecionary
housing grant income.
The main variances relate to (£19,404) Central
Costs, (£15,975) ICT (£7,328) Postal and
Scanning,(£5,125) Customer Services, (£5,153)
Common training and (£6,352) Admin Buildings.
This budget reflects notional charges in relation to
IAS 19, pension costs. The variance consists of
£18,000 for Settlements and Curtailments which
represents the cost of the early payment of pension
benefits as a result of redundancies. Also included
is £194,000 for Past Service Costs which arise as a
result of awarding added years or allowing
employees to retire early on unreduced benefits on
the grounds of efficiency. The impact of these
costs are reversed out of the account to ensure
there is no impact on the bottom line.
No Major Variances
Appendix B
General Fund - Period 12 - 2011/12
Full Year
Budget
£
RESOURCES SERVICE AREA
Personnel & Payroll Support Services
Gross Direct Costs
360,203
Full Year
Actuals
£
Variance
Explanation for Major Variances
£
320,910
(39,293)
(360,203)
(320,910)
39,293
0
0
0
Administrative Buildings
Gross Direct Costs
528,267
460,910
(67,357)
Capital Charges
Gross Direct Income
81,528
(81,702)
81,528
(86,717)
0
(5,015)
(428,967)
(368,275)
60,692
99,126
87,446
(11,680)
414,841
410,750
(4,091)
(400)
(414,441)
(4,532)
(406,218)
(4,132)
8,223
0
0
0
601,812
577,424
(24,388)
(£21,680) Saving on Maternity cover and backfilling
of Procurement post. (£3,806) Savings in bank
charges. £15,000 has been carried forward to fund
ongoing project work in relation to a number of key
changes introduced by the finance bill.
2,435
16,333
13,898
Adjustment to reflect capital charges relating to the
councils financial system.
0
(604,247)
(628)
(593,129)
(628)
11,118
0
0
0
Support Service Charges
Net Expenditure
Support Service Charges
Net Expenditure
Property Services
Gross Direct Costs
Gross Direct Income
Support Service Charges
Net Expenditure
Corporate Finance
Gross Direct Costs
Capital Charges
Gross Direct Income
Support Service Charges
Net Expenditure
(£29,426) - Underspend on common training
budget,of which £15,000 has been transferred to
the common training reserve to fund potential staff
survey costs in 2012/13. (£4,184) - Periodicals
and external printing. The balance consists of
minor variances under £2,000.
Reduced recharges to reflect lower costs in the
year.
£2,150 - Additional overtime expenditure. £1,731 Agency cost increases. (£3,156) - Utility costs.
(£1,007) - Reduced travel expenditure. (£6,900) Reduced equipment rental hire. (£41,000) Creditor provision is no longer required for
payments due for Stalham depot under the old
NCS partnership agreement. (£12,374) - Reduced
repairs and maintenance expenditure. (1,266) NNDR refund for Fakenham Connect offices.
(£2,485) - Lower than anticipated telephone rental
and call costs.
(£1,213) - Additional rental income for Cromer
Offices. (£2,957) - Additional income from sales
and internal recharges, offset by additional material
purchases.
£66,900 - Reduction in management unit recharge
income as a result of reduced direct expenditure.
(£1,102) - Lower than anticipated Central Cost
management unit recharges.
£2,013 - Additional superannuation costs. (£5,721) IAS pension costs adjustment.
(£3,187) - Additional recoverable charges.
(£7,230) - Lower than anticipated recharges for
Central Costs and Legal services. £16,971 Reduction in management unit recharge income as
a result of reduced direct expenditure.
Reduction in direct costs redistributed to services
supported.
Appendix B
General Fund - Period 12 - 2011/12
Full Year
Budget
£
RESOURCES SERVICE AREA
Insurance & Risk Management
Gross Direct Costs
279,150
Gross Direct Income
(650)
Support Service Charges
(278,500)
Full Year
Actuals
£
Variance
Explanation for Major Variances
£
276,769
(383)
(276,386)
(2,381)
267
2,114
0
0
0
111,467
(111,467)
99,822
(99,822)
(11,645)
11,645
0
0
0
Policy & Performance Management
Gross Direct Costs
161,015
138,614
(22,401)
0
(7,433)
(7,433)
(161,015)
(131,181)
29,834
0
0
0
118,876
96,234
(22,642)
7,354
43,140
7,354
39,447
0
(3,693)
169,370
143,035
(26,335)
6,190
7,543
1,353
27
(2,000)
3,730
7,947
27
(2,732)
3,643
8,481
0
(732)
(87)
534
113,707
119,570
5,863
24,569
(204,749)
24,569
(212,620)
0
(7,871)
67,550
1,077
65,569
(2,912)
(1,981)
(3,989)
Net Expenditure
Internal Audit
Gross Direct Costs
Support Service Charges
Net Expenditure
Gross Direct Income
Support Service Charges
Net Expenditure
Foreshore
Gross Direct Costs
Capital Charges
Support Service Charges
Net Expenditure
Community Centres
Gross Direct Costs
Capital Charges
Gross Direct Income
Support Service Charges
Net Expenditure
Investment Properties
Gross Direct Costs
Capital Charges
Gross Direct Income
Support Service Charges
Net Expenditure
No Major Variances
No Major Variances
Reduced recharges to reflect lower costs in the
year.
Fewer than anticipated number of audit days.
Reduced recharges to reflect lower costs in the
year.
(£4,635) - Staff training & travel expenses lower
than budget. (£9,248) - Expenditure not incurred in
relation to North Norfolk Youth Voice. (£5,742) Phone calls & Computer purchases.
(£5,439) - North Norfolk Racial Equality Council
repaid grant. (£1,994) - BIG Lottery project
management costs
Reduced recharges to reflect lower costs in the
year.
(£18,061) - Reduction in repairs and maintenance
expenditure. Part of this underspend is to be used
to finance an RCCO for capital funding of
additional works for the old Red Lion Toilets
project. (£1,229) - Lower than anticipated electricity
costs. (£1,630) - Reduced consumable materials
purchases.
(£1,631) - Reduction in management unit
recharges from Coastal and Central Costs.
£1,080 - Additional expenditure on repairs and
maintenance.
No major variances.
No major variances.
£4,079 - Additional repairs and maintenance
expenditure. (£2,000) - Reduced expenditure on
professional fees. £1,300 - Additional costs
associated with beach hut storage over the winter
period.
£2,125 - Reduced rental income from lettings.
(£2,704) - Additional recoverable service and utility
charges and insurance claim reimbursement.
(£6,713) - Additional rental from chalets.
No major variances.
Appendix B
General Fund - Period 12 - 2011/12
Full Year
Budget
£
RESOURCES SERVICE AREA
Coast Protection
Gross Direct Costs
429,583
Full Year
Actuals
£
Variance
£
248,592
(180,991)
466,135
(8,525)
139,900
466,135
(8,550)
136,140
0
(25)
(3,760)
1,027,093
842,317
(184,776)
Pathfinder
Gross Direct Costs
575,153
509,275
(65,878)
Gross Direct Income
Support Service Charges
0
176,030
(338,184)
148,716
(338,184)
(27,314)
Net Expenditure
751,183
319,807
(431,376)
Coast & Community Partnership
Gross Direct Costs
300,282
300,145
(137)
(117,568)
(155,713)
(38,145)
Support Service Charges
127,010
117,630
(9,380)
Net Expenditure
309,724
262,062
(47,662)
49,955
33,978
(15,977)
(27,600)
48,960
(30,172)
46,397
(2,572)
(2,563)
Net Expenditure
71,315
50,203
(21,112)
Community Safety
Gross Direct Costs
81,936
57,818
(24,118)
(10,346)
0
10,346
7,370
78,960
7,969
65,787
599
(13,173)
Capital Charges
Gross Direct Income
Support Service Charges
Net Expenditure
Gross Direct Income
Transport
Gross Direct Costs
Gross Direct Income
Support Service Charges
Gross Direct Income
Support Service Charges
Net Expenditure
Explanation for Major Variances
(£174,986) Delays in undertaking programmed sea
defence works due to capacity issues as the
Assistant Coastal Engineer post remains unfilled.
(£3,727) Reduced expenditure on external
consulting engineers as a result of more
competitive pricing and reduced level of sea
defence works expenditure. These underspends
will be transferred to an earmarked reserve to be
spent in 2012/13.
Reduction in recharge from Coastal Management
reflecting reduced costs.
£338,184 REFFCUS (£404,062) Underspend of
Pathfinder grant monies. This will be transferred to
an earmarked reserve to meet continuing project
expenditure.
(£338,184) REFFCUS
Reduction in recharge from Coastal Management
reflecting reduced costs.
£4,293 - Expenditure relating to the Leadership of
place project. (£3,188) - LSP running costs lower
than expected.
(£10,000) - Grant towards Leadership of place
project. (£28,144) - Residue of Ideas into Action
Fund. This will be transferred to an earmarked
reserve.
Lower charges from Central Costs and Computer
Services.
£5,298 - Higher number of rail cards issued, partly
offset by income. (£3,885) - Unclaimed transport
grants. (£17,500) - Payments to bus operators,
creditor provision no longer required in relation to
previous years concessionary fares scheme. This
has been transferred to the general reserve.
(£2,572) - Higher number of rail cards sold.
Reduced recharge from Customer Services
Management Unit because of lower than
anticipated expenditure.
(£9,803) - Anti-social behaviour co-ordinator
contribution is lower because the post was vacant
for psrt of the year. (£12,807) - Projects not
undertaken during the year because no grant
funding awarded.
£10,346 - No grant funding awarded during the
year, offset by a reduction in spend in the year.
No Major Variance
Appendix B
General Fund - Period 12 - 2011/12
Full Year
Budget
£
RESOURCES SERVICE AREA
Full Year
Actuals
£
Variance
Explanation for Major Variances
£
CCTV
Gross Direct Costs
206,615
189,041
(17,574)
Capital Charges
Gross Direct Income
Support Service Charges
25,479
(22,696)
56,190
25,479
(20,557)
47,726
0
2,139
(8,464)
Net Expenditure
265,588
241,689
(23,899)
Central Costs
Gross Direct Costs
187,542
44,857
(142,685)
(187,542)
(44,857)
142,685
0
0
0
Corporate & Democratic Core
Gross Direct Costs
353,585
331,478
(22,107)
Gross Direct Income
Support Service Charges
0
860,440
(90)
864,220
(90)
3,780
1,214,025
1,195,608
(18,417)
748,642
845,857
97,215
0
(748,642)
(10)
(845,847)
(10)
(97,205)
0
0
0
187,455
160,188
(27,267)
0
(187,455)
(159)
(160,029)
(159)
27,426
0
0
0
4,656,328
3,452,950
(1,203,378)
Support Service Charges
Net Expenditure
Net Expenditure
Corporate Leadership Team
Gross Direct Costs
Gross Direct Income
Support Service Charges
Net Expenditure
Coastal Management
Gross Direct Costs
Gross Direct Income
Support Service Charges
Net Expenditure
£3,000 - Rental to place cctv cabinet on land.
(£19,128) - Cost of replacing CCTV cameras
eligible for capitalisation, funded by a revenue
contribution to capital.
£2,139 - Fewer contributions from businesses.
Lower charges from Fakenham Connect, Central
Costs and Computer Services.
(£142,000) - Costs not yet incurred in relation to the
implementation of the pay and grading review.
This has been transferred to the Organisational
development reserve to be used in 2012/13
Reduced recharges to reflect lower costs in the
year.
(£8,514) - External audit fees lower than expected.
(£8,925) - Professional fees not incurred in the
year. (£3,518) - Staff travel expenses are lower
than anticipated.
(£2,911) - Reduced recharge from Planning.
(£3,175) - Reduced recharge from Environmental
Health. (£2,712) - Reduced recharge from
Computer Services. (£9,241) - Reduced recharge
from Accountancy and Treasury Management.
£38,705 - Increased recharge from Corporate
Leadership Team. (£14,944) - Reduced recharge
from Legal Services.
Staff savings offset by one-off restructuring costs
which are funded from the restructuring reserve.
This reflects the increased costs being recharged
to the services supported.
(£5,736)
Assistant Coastal
appointed. (£19,739) Reduced
external consultancy fees. These
be transferred to an earmarked
staff costs in 2012/13.
Engineer not
requirement for
underspends will
reserve to meet
Reduced recharge to reflect lower costs in the year.