Archived decisions

Hampshire Fire and Rescue Authority

Item 10(ii)

10 December 2003

Report of the Precepting Working Group

Report of the Chief Fire Officer

Contact:

David Howells, Director of Corporate Services - tel: 023 8064 4000 ext 203

1

Introduction

1.1

The Precepting Working Group met on 14 November 2003 primarily to consider the level of reserves to be established from 2003/04. In view of the immediate relevance to preparing the draft budget, this note of the meeting is being presented directly to the main Authority - rather than via the Finance & General Purposes Committee.

2

Level of reserves and impact on level of precept

2.1

The Treasurer circulated the report previously presented to the last meeting of the Finance and General Purposes Committee (held 5 November 2003). At that meeting Members resolved to recommend setting a higher level of reserves (£2m) than that initially suggested by the Treasurer and Chief Fire Officer (£1.4m).

2.2

The Group considered a further report of the Treasurer summarising the impact of the Finance and General Purposes Committee's recommendation. It was noted that a reserve of £2m would necessitate a specific increase on the base budget position of £1.385m (this assumed that a balanced budget would be achieved in 2003/04). Members were informed that this equated to Council Tax of approximately £2.33 per annum for a Band D property.

2.3

The Group was also asked to define the levels of financial risk in the context of the Authority's Integrated Risk Management Plan (IRMP). After a brief discussion concerning the likely wide variation in different stakeholders' perceptions of risk, and the values put on them; the following was agreed:

High

financial loss in excess of £1m per annum

significant impact on strategy or operational activity

significant stakeholder concern

Medium

financial loss between £500,000 and £1m per annum

moderate impact on strategy or operational activity

moderate stakeholder concern

Low

financial loss below £500,000 per annum

low impact on strategy or operational activity

low stakeholder concern

2.4

In discussing the likelihood of concurrent risks occurring - or several in a single financial year - the Group concluded that it was content with the recommendation for a £2m reserve to be established from 2004/05.

3

Initial consideration of budget pressures and growth proposals

3.1

The opportunity was taken to discuss a draft spreadsheet - produced by the Chief Fire Officer and Treasurer - which summarised how the base budget position would be constructed; and, the impact of a prioritised list of budget pressures and growth proposals.

3.2

It was explained that the information in the spreadsheet would be used to help produce the draft budget report due to be presented to the Authority at its meeting on 10 December 2003.

3.3

Members were provided with initial indications of the funding implications (including the estimated percentage increases on the current budget) of the various base budget changes and funding proposals. It was noted that these had been categorised as: 'unavoidable'; 'priority 1'- those considered to be the most essential and/or urgent; and, 'priority 2' - those still considered important but less urgent.

3.4

Guidance was sought from the Group on the format - and level of detail - considered appropriate to support each of the growth items (and other funding proposals). It was agreed that, provided the detailed information was available at the meeting of the Authority, the summarised (prioritised) list would be sufficient for the purposes of the draft budget report.

4

European Convention on Human Rights and the Human Rights Act 1998

4.1

The proposals within this report are compatible with the provisions of the European Convention on Human Rights and the Human Rights Act 1998 and considered in the light of the Race Relations (amendment) Act 2000.

Recommendations to the Authority

1

That the Finance and General Purposes Committee's recommendation for a £2m level of reserves to be established from 2004/05 be endorsed.

2

That the financial values put against the definitions of `high-'; `medium-'; and, `low-risk' be adopted for inclusion in the Authority's Integrated Risk Management Plan as set out in paragraph 2.3 of this report.

Section 100D - Local Government Act 1972 - background papers

The following documents disclose the facts or matters on which this report, or an important part of it, is based and has been relied upon to a material extent in the preparation of the report:

Report of the Treasurer to the Precepting Working Group held 14 November 2003 entitled `Level of Reserves'

Confidential (printed version) spreadsheet produced by the officers setting out initial values of budget pressures and funding proposals

NB The list excludes:

1 Published works

2 Documents that disclose exempt or confidential information as defined in the Act

Secretarial/WP/Word/Corporate/HFRA HFRA 10 12 03 Precepting DH/JMW/1/12/03