Appendix B
Environment Service Area
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
2009/10
Actual
£
350,596
305,671
30,398
(70,613)
20,513
32,928
352,515
61,447
285,151
336,120
313,478
283,514
55,536
11,164
99,182
47,644
95,217
138,168
48,072
4,707
470,735
1,739,683
534,531
211,451
24,467
107,933
2010/11
Updated
Base
Budget
£
368,288
326,790
0
(67,296)
27,553
35,007
402,292
73,734
273,162
341,103
282,092
287,514
54,368
10,780
89,470
47,500
96,377
311,120
58,176
22,829
470,879
1,806,803
512,974
213,936
169,056
125,897
2011/12
Base
Budget
£
350,900
339,922
0
(55,299)
27,140
24,032
417,533
57,554
257,630
391,358
246,566
299,129
55,921
10,349
127,800
48,513
96,377
412,284
76,769
22,829
408,829
1,036,136
725,927
144,970
101,734
94,032
Variance
2011/12
Base to
2009/10
Base
£
(17,388)
13,132
0
11,997
(413)
(10,975)
15,241
(16,180)
(15,532)
50,255
(35,526)
11,615
1,553
(431)
38,330
1,013
0
101,164
18,593
0
(62,050)
(770,667)
212,953
(68,966)
(67,322)
(31,865)
Total Net Costs
5,890,208
6,340,404
5,718,935
(621,469)
Capital Charges
Support Service Charges
470,353
1,431,924
345,794
1,462,470
666,661
1,185,230
320,867
(277,240)
Net Costs
7,792,485
8,148,668
7,570,826
(577,842)
Service
*
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.
Appendix B
2010/11
Updated
Budget
2011/12
Base Budget
£
£
Explanation for Major Variances
Variance
£
ENVIRONMENT SERVICE AREA
Commercial Services
Gross Direct Costs
385,440
375,334
Gross Direct Income
Support Service Charges
Net Expenditure
(17,152)
280,170
648,458
(24,434)
230,380
581,280
Rural Sewerage Schemes
Gross Direct Costs
326,790
339,922
7,590
800
334,380
340,722
50,000
40,000
0
97,800
(50,000)
(40,000)
0
97,800
104,166
124,884
(171,462)
150,920
(180,183)
154,770
Net Expenditure
83,624
99,471
15,847
Street Naming
Gross Direct Costs
Capital Charges
27,553
9,960
27,140
3,330
Gross Direct Income
Support Service Charges
Net Expenditure
0
3,100
40,613
0
4,940
35,410
(413) No major variances
(6,630) (£6,630) - Lower than anticipated capital expenditure in
2009/10 resulted in lower depreciation charges.
0
1,840 No major variances
(5,203)
Pest Control
Gross Direct Costs
Gross Direct Income
Support Service Charges
Net Expenditure
39,507
(4,500)
30,750
65,757
28,532
(4,500)
20,250
44,282
417,995
431,763
4,290
0
Gross Direct Income
Support Service Charges
(15,703)
249,080
(14,230)
218,260
Net Expenditure
655,662
635,793
Support Service Charges
Net Expenditure
Travellers
Gross Direct Costs
Capital Charges
Gross Direct Income
Net Expenditure
Licensing
Gross Direct Costs
Gross Direct Income
Support Service Charges
Environmental Protection
Gross Direct Costs
Capital Charges
(10,106) (£19,853) Saving identified as part of the budget process
partly offset by incremental increases on salaries and on
costs.
(7,282) New fee structure for Private Water Sampling
(49,790) (£48,210) - Environmental Health recharges.
(67,178)
13,132 Inflation on Internal Drainage Board (IDB) Rates and
Levies.
(6,790) (£3,770) - reduction in Central Costs recharge and other
minor adjustments.
6,342
(10,000) Running costs for travellers sites at Cromer and Fakenham
lower than anticipated.
97,800 £97,800 - Depreciation relates to significant capital
expenditure incurred on Temporary Travellers sites in
2009/10.
10,000 Facility charges for travellers sites at Cromer and
Fakenham lower to offset the running costs.
97,800
20,718 £11,215 Additional costs for taxi testing. £8,463 Staff restructure costs.
(8,721) Additional taxi licensing charges
3,850 Decrease in recharges (£27,260) - Environmental Health,
(£3,700) Sundry Debtors. Increased recharges from
£29,410 Customer Services, £3,980 Corporate Leadership
Team and £4,020 Media & Communications.
(10,975) Staff savings following restructure of the service.
0
(10,500) (£7,760) - Environmental Health recharges.
(21,475)
13,768 £3,344 Salary increments and regrading. £10,424
Increased charges apportioned for litter picker by new Kier
cleansing contract.
(4,290) (£4,290) - Air Monitoring Equipment has now been fully
depreciated.
1,473 No major variances
(30,820) Decrease in recharges (£39,440) - Environmental Health,
(£5,850) - Admin Buildings. Increase in recharges of
£14,660 to Customer Services, £5,020 to Media &
Communications.
(19,869)
Appendix B
2010/11
Updated
Budget
2011/12
Base Budget
£
£
Explanation for Major Variances
Variance
£
ENVIRONMENT SERVICE AREA
Dog Control
Gross Direct Costs
Gross Direct Income
Support Service Charges
74,234
(500)
49,880
58,054
(500)
39,540
Net Expenditure
123,614
97,094
Env Health - Service Mgmt
Gross Direct Costs
Capital Charges
275,225
13,720
258,480
9,347
(2,063)
(288,664)
(1,782)
(850)
(266,977)
0
432,063
442,312
10,249 £10,000 - 2010/11 updated budget included a one-off
transfer of budget to cover the cost of emergency tree
works within Woodlands Management. (£36,450) - Big
Lottery project completed during 2010/11, no expenditure in
2011/12
£36,699 - New cleansing and grounds
maintenance contract.
18,320
28,059
9,739 £8,645 - Greater than anticipated capital expenditure on
playground equipment - Playbuilder funded by capital grant.
(90,960)
(50,954)
40,006 £36.450 - Big Lottery project completed during 2010/11, no
grant in 2011/12. £3,556 - Parish and Town Councils no
longer recharged for amenity cutting.
58,660
120,720
Net Expenditure
418,083
540,137
62,060 More accurate reflection of time spent by Leisure services
staff on Parks services
122,054
Sports Centres
Gross Direct Costs
422,542
430,404
7,862 £4,648 - Pay award and effect of holiday pay entitlement.
(£10,115) - Savings identified as part of budget process.
(£4,000) - One-off cost in 2010/11 of new food preparation
area at North Walsham Sports Hall. £2,969 - New
cleansing and grounds maintenance contract. £9,500 Increased sports hall hire costs to bring in line with 2009/10
actual. This is mainly due to increased utility and NNDR
costs. £3,000 - Additional coaching costs, funded by
additional income. £3,346 - Inflation on sports hall
management fee for Fakenham sports hall.
6,080
34,725
(140,450)
(183,838)
28,645 (£5,887) - Lower than anticipated capital expenditure on
sports centres, £35,752 - Removal of previous credit in
relation to Govt Grants Deferred, due to changes under
IFRS.
(43,388) (£5,000) - Additional income from outreach coaching.
(£37,718) - Various income generation opportunities
identified as part of the budget process, including the effect
of a marketing campaign, income from the new Multi Use
Games Area and the introduction of a membership scheme.
74,310
112,560
38,250 £14,730 - More accurate reflection of time spent by Leisure
services staff on Sports Halls. £19,090 - Recharges now
allocated on a per head basis including Administrative
Buildings, employee related insurances and Central Costs.
£4,550 - Recharge from Property Services
362,482
393,851
31,369
Gross Direct Income
Support Service Charges
Net Expenditure
Parks & Open Spaces
Gross Direct Costs
Capital Charges
Gross Direct Income
Support Service Charges
Capital Charges
Gross Direct Income
Support Service Charges
Net Expenditure
(16,180) Staff savings following restructure of the service.
0
(10,340) Decrease in recharges (£6,690) - Environmental Health,
(£3,280) Admin Buildings.
(26,520)
(16,745) Restructure of Environmental Health Management
(4,373) (£7,739) - Lower than anticipated capital expenditure in
09/10 resulted in lower depreciation charges. £3,366 Removal of previous credit in relation to Government
Grants Deferred, due to changes under International
Financial Reporting Standards (IFRS).
1,213 No major variances
21,687 Reflection of lower direct costs.
1,782
Appendix B
2010/11
Updated
Budget
2011/12
Base Budget
£
£
Explanation for Major Variances
Variance
£
ENVIRONMENT SERVICE AREA
Leisure Complexes
Gross Direct Costs
287,514
299,129
Capital Charges
220,646
268,440
57,420
29,850
Net Expenditure
565,580
597,419
Other Sports
Gross Direct Costs
137,753
84,976
Capital Charges
Gross Direct Income
0
(83,385)
0
(29,055)
Support Service Charges
131,280
20,860
Net Expenditure
185,648
76,781
Recreation Grounds
Gross Direct Costs
11,780
11,349
(431) £2,523 - New cleansing and grounds maintenance contract.
Gross Direct Income
Support Service Charges
Net Expenditure
(1,000)
1,310
12,090
(1,000)
4,060
14,409
0
2,750 No Major Variances.
2,319
Arts & Entertainments
Gross Direct Costs
121,320
129,260
7,940 £36,530 - Transfer of staff costs from Leisure Services, now
reflected as a direct cost. (£30,390) - One-off purchase of
instruments in 2010/11 funded by a grant from the
Department for Culture, Media and Sport.
Gross Direct Income
(31,850)
(1,460)
Support Service Charges
106,630
22,670
Net Expenditure
196,100
150,470
30,390 £30,390 - One-off grant in 2010/11 from the Department for
Culture, Media and Sport.
(83,960) (£75,700) - Staff now charged directly to Final Service
instead of Leisure Services Management Unit and more
accurate time spent by other Leisure Services staff on arts
activities.
(45,630)
47,500
74,700
48,513
4,530
122,200
53,043
96,377
43,520
96,377
23,800
139,897
120,177
Support Service Charges
Museums
Gross Direct Costs
Support Service Charges
Net Expenditure
Pier Pavilion
Gross Direct Costs
Support Service Charges
Net Expenditure
11,615 £11,945 - Inflation on sports hall management fee for
Victory and The Splash
47,794 (£4,088) - Lower than anticipated capital expenditure
resulting in reduced depreciation charges in year. £51,882 Removal of previous credit in relation to Govt Grants
Deferred due to changes under IFRS.
(27,570) More accurate reflection of time spent by Leisure services
staff on Leisure Complexes
31,839
(52,777) One-off costs in 2010/11 relating to the Tour of Britain
(£10,000) and Walking project (£20,000). (£17,005) Cessation of Free Swimming initiative.
0 No Major Variances
54,330 One-off income in 2010/11 relating to the Tour of Britain
£10,000 and Walking project £20,000. £17,005 - Cessation
of Free Swimming initiative.
(110,420) (£115,770) - More accurate reflection of time spent by
Leisure services staff on Other Sports. £4,570 - Recharges
now allocated on a per head basis including Administrative
Buildings, employee related insurances and Central Costs.
(108,867)
1,013 No Major Variances
(70,170) (£68,870) - More accurate reflection of time spent by
Leisure services staff on the Museums service.
(69,157)
0 No Major Variances
(19,720) (£17,330) - Recharges now allocated on a per head basis
including Administrative Buildings, employee related
insurances and Central Costs.
(19,720)
Appendix B
2010/11
Updated
Budget
2011/12
Base Budget
£
£
Explanation for Major Variances
Variance
£
ENVIRONMENT SERVICE AREA
Foreshore (Water Safety, Lifeguards etc)
Gross Direct Costs
325,870
427,034
Gross Direct Income
Support Service Charges
(14,750)
0
(14,750)
41,690
Net Expenditure
311,120
453,974
Woodlands Management
Gross Direct Costs
141,776
95,369
Capital Charges
Gross Direct Income
Support Service Charges
Net Expenditure
1,390
(83,600)
73,580
133,146
1,497
(18,600)
76,920
155,186
Cromer Pier
Gross Direct Costs
Capital Charges
Gross Direct Income
Support Service Charges
37,733
5,911
(14,904)
43,300
37,733
5,232
(14,904)
17,550
0
(679)
0
(25,750)
72,040
45,611
(26,429)
470,879
409,649
Capital Charges
73,225
65,460
Gross Direct Income
Support Service Charges
0
91,417
(820)
59,867
635,521
534,156
Net Expenditure
Public Conveniences
Gross Direct Costs
Net Expenditure
101,164 £3,019 - Inflation increase on RNLI fee for managing the
Lifeguard service. £98,145 - New cleansing and grounds
maintenance contract.
0
41,690 £41,690 - Time spent by Leisure services staff on the
Foreshore service.
142,854
(46,407) £28,637 - Transfer of staff costs from Leisure Services, now
reflected as a direct cost. (£17,000) - 2010/11 updated
budget included a one-off transfer of budget to cover the
cost of emergency tree works. (£60,000) - Access to
Nature project ceasing.
107 No Major Variances
65,000 £60,000 - Access to Nature grant funding ceasing.
3,340 No Major Variances
22,040
No Major Variances
No Major Variances
No Major Variances
(£36,540) - Reduced Insurances recharges. £10,380 Increased time recharged by Coastal Management staff.
(61,230) (£62,974) - Reduction in contract cleaning costs following
the award of the new cleansing contract. £2,228 - Inflation
on NNDR costs.
(7,765) (£7,099) - Revaluations of public conveniences and
reduced capital expenditure resulting in reduced
depreciation charges.
(820) (£820) - Increase in Radar Key Income
(31,550) (£,5,900) - Reduced recharges from Estates and Valuation.
(£5,860) - Insurance recharges. (£6,190) - Central Costs
recharge. (£2,680) - Accountancy recharge. (£3,160)
Creditors recharge. (£2,090) Performance Management
recharge.
(101,365)
Appendix B
2010/11
Updated
Budget
2011/12
Base Budget
£
£
Explanation for Major Variances
Variance
£
ENVIRONMENT SERVICE AREA
Waste Collection And
Disposal
Gross Direct Costs
Capital Charges
Gross Direct Income
Support Service Charges
Net Expenditure
4,555,479
3,753,874
(801,605) (£681,577) - Contractor costs, (£6,302) - Garden bin issues
from stock, (£5,000) - Fixed term contract staff and on
costs, (£13,610) - Savings identified as part of the budget
process, (£104,500) - One off vonsultancy fees for the
contract procurement process, (£5,000) - misc fees and
charges, £14,723 - Trade disposal costs.
(7,748)
152,771
(2,748,676)
(2,717,738)
160,519 £161,964 - Removal of previous credit in relation to Govt
Grants Deferred, due to changes under IFRS.
30,938 (£68,079) - Additional fee income, (£120,000) - additional
profit share, £25,000 - Contributions from Borough Council
of Kings Lynn and West Norfolk (BCKLWN) no longer
applicable as part of joint waste procurement, £122,500 Defra grant refunds no longer payable, £2,339 - Reduced
recycling credit income, £69,178 - Loss of income from
Tipping Away recharges.
337,670
300,860
2,136,725
1,489,767
(36,810) Decrease in recharges (£24,470) - Central costs, (£11,840) Environmental Health, (£6,000) - Corporate Customer
Services, (£8,480) - Performance Management, (£18,080) Media and Communications, (£7,020) GIS, (£4,290) Admin Buildings. Increase in recharges of £20,630 to
Customer Services, £16,010 to Corporate Leadership
Team, £9,200 to Internal Audit.
(646,958)
Cleansing
Gross Direct Costs
541,074
759,927
Gross Direct Income
(28,100)
(34,000)
22,660
19,380
Net Expenditure
535,634
745,307
209,673
Leisure
Gross Direct Costs
214,636
145,670
(700)
(218,533)
(700)
(144,970)
(68,966) (£67,193) - Transfer of staff costs to Arts and Entertainment
and Woodlands Management, now reflected as a direct
cost.
0 No Major Variances
73,563 Reduced unit recharges reflecting the fact that some
salaries are now being charged directly to final services.
(4,597)
0
Environmental Strategy
Gross Direct Costs
196,556
104,234
(92,322) This includes one off use of reserves of (£69,000) of which
(£40,000) related to the Carbon Reduction Plan, (£22,500)
Area Based Grant - this is to be used for a community
project which helps people in their own homes to reduce
energy, (£6,500) Green Travel Plan projects.
Gross Direct Income
Support Service Charges
(27,500)
6,580
(2,500)
23,690
Net Expenditure
175,636
125,424
25,000 Area Based Grant
17,110 Increase in recharges from Personnel of £2,730, Admin
Buildings of £3,180 and Corporate Leadership Team of
£11,260.
(50,212)
Support Service Charges
Gross Direct Income
Support Service Charges
Net Expenditure
218,853 Implications of new contract costs for cleansing
(5,900) Additional income from parish and town councils for
recharges from emptying of dog and litter bins
(3,280) Decrease in recharges of (£5,480) from Central costs, and
an increase in recharges from Accountancy of £3,230
4,597
Appendix B
2010/11
Updated
Budget
2011/12
Base Budget
£
£
Explanation for Major Variances
Variance
£
ENVIRONMENT SERVICE AREA
Civil Contingencies
Gross Direct Costs
Gross Direct Income
Support Service Charges
Net Expenditure
Gross Direct Costs
FRS 17 Adjustment
Capital Charges
Gross Direct Income
Support Service Charges
Net Expenditure
125,897
94,032
(31,865) (£9,247) Workstream savings following restructure.
(£2,000) Buildings R&M budget not required, (£21,135)
Misc supplies and services to include materials, equipment
repair and maintenance, telephone, subscriptions and
stationery costs, contributions to the Civil Protection
Volunteers and a contingency payment for flooding and any
other emergency.
0
75,140
0
49,230
201,037
143,262
0
(25,910) Decrease in recharges of (£11,680) Environmental Health,
(£2,790) Personnel, (£4,870) Admin Buildings, (£2,090)
Computer Network and application team.
(57,775)
9,867,659
0
345,794
(3,527,255)
1,462,470
8,148,668
9,053,951
0
666,661
(3,335,016)
1,185,230
7,570,826
(813,708)
0
320,867
192,239
(277,240)
(577,842)