Budget heading

Variation

Adjusted revised budget

Reason

£'000

£'000

Schools Budgets

Central management

-44

3,664

Minor underspendings on contingencies, supply cover and copyright licences

Special education

95

18,692

Increased expenditure on otherwise than at school (£270,000) and pupils with statements (£129,000), offset by a saving (£291,000) on payments to independent and voluntary schools

Early Years education

-334

22,449

Lower take up by under 5s

LEA Budget (Schools)

Strategic management

47

3,679

An overspend on premature retirement compensation (£115,000), partly offset by several smaller savings

Access

-235

19,592

Main savings were on home to school transport (£189,000) and pupil support (£60,000, partly offset by other minor overspends

LEA Budget (Non-schools)

Youth service

245

4,449

Main overspend caused by revised coding of income and increased spending on salaries in one district in particular

Services to schools and support

-262

24,797

Main under spend was due to slippage in the replacement of legacy mainframe systems (£83,000), plus various staffing related budgets (salaries and travel)

Budget heading

Variation

Adjusted revised budget

Reason

£'000

£'000

Highways and transportation

Highways maintenance - county roads and bridges

40

18,151

Higher expenditure on routine carriageway and footways running repairs (+£74,000), partially offset by lower expenditure on routine bridge maintenance (-£25,000) and other minor variations
(-£9,000).

School crossing patrols

16

934

Additional expenditure on infrastructure maintenance and site improvements.

Management and support services

-44

16,707

Higher expenditure on agency staff (+£27,000), staff advertising (+£30,000), telecommunications (+£68,000) and legal expenses (+£23,000). Offset by savings on consultants (-£132,000), printing and stationery (-£20,000), additional income from road space charges (-£38,000) and other minor variations (-£2,000).

Waste management

Waste management - non-contract related services

-32

2,555

Lower than estimated claims from district councils in respect of costs of disposing of abandoned vehicles.

Other services

Reservoirs Act 1975

-12

24

Lower expenditure in connection with the inspection of reservoirs.

Policy and Resources

Revenue Expenditure 2003/04

Major variations in cash limited expenditure - underspending of £281,000

Budget Heading

Variation

Adjusted

Revised

Budget

Reason

£'000

£'000

County Council Elections

-44

41

Due to a late refund of VAT in respect of previous year's elections and fewer elections than was allowed for in the budget.

Members Support

29

1,685

Additional spending mainly relating to conference and travel expenses.

Hampshire Now & Spotlight

-15

380

The number of pages in Spotlight was reduced in order to cover the additional costs of the new courier service level agreement originally anticipated in 2003/04 but postponed until 2004/05. There has also been some additional income from advertisements

Best Value

-27

253

A delay in finalising the youth strategy means planned expenditure on promoting and publicising the strategy has not been incurred in 2003/04. There has also been reduced expenditure in the year on corporate identity work as the roll-out to departments will continue into 2004/05.

Other miscellaneous

-83

98

Lower costs incurred in respect of Sims Metals case than forecast, together with additional unidentified receipts.

Community Planning Grants

-107

307

The budget has not been fully spent this year, due to deferral of a number of projects to 2004/05

Leading Success

-8

71

A later than planned start has meant the volume of managers participating has not matched the original phasing of this project

Hampshire Learning Centre

-67

637

Income has been exceeded due to higher than anticipated bookings for pay for place courses in the last quarter of the year.

Central Personnel

25

1,377

Central Personnel restructuring costs (+£36,000) offset against an underspend on the Pay and Benefits project due to rephrasing of this project (-£11,000).

Trade Unions

10

114

A higher number of trade union secondments than expected caused an overspend, in addition to the estimated +£11,000 reported at revised budget.

Audit Fee

-26

404

This reduction is mainly a result of the Council's excellent Comprehensive Performance Assessment and the consequent removal of ring fencing of grants, resulting in lower grant claim audit costs.

Subscriptions to local authority organizations and other bodies

-11

528

Subscriptions levels slightly lower than estimated.

Coroners

-57

776

Higher proportion of activity levels in the unitary cities

Savings to be achieved

+117

-117

Unidentified savings in revised budget to be achieved to meet cash limit.

Budget heading

Variation

Adjusted revised budget

Reason

£'000

£'000

Museums and Archives

Employee expenses

+13

34

Recruitment cost of new head of service

Insurance costs

+7

10

Arrears on Bursledon Windmill

Tourism

Employees

+12

117

Extra staffing costs

Libraries and information

Employees

-80

10,354

The budget was managed prudently to allow for the full impact of the Library Review which commenced on 1 September 2003.

Supplies and services

+131

2,807

Higher than anticipated costs relating to the People's Network and additional spending on the bookfund following additional income raised.

Fees and charges

-93

-1,865

Higher income particularly from the extension of the Audio Visual lending service to more libraries and recharges for seconded staff.

Countryside

Employees

+25

2,780

Increased costs arising from countryside review.

Equipment furniture and materials

+79

121

Increased spending on operational equipment and office refurbishments following countryside review, including upgrade of IT equipment.

Income

-96

-934

Extra contributions from outside bodies particularly Countryside Agency and additional earned income across sites.

Arts

Events

+31

158

Cost of additional events

Equipment furniture and materials

+41

10

Additional requirement for operational equipment and technical materials.

Income

-60

-644

Increased events in all arts centres.

Sport and community

Employees

-13

868

Savings on staff turnover

Grants

-15

552

Planned deferral

Calshot

Employees

+62

1,132

Increased requirement for temporary staff

Operational equipment

+28

120

Extra spending on water and land based equipment

Hired and contracted services

+20

10

Increased operational requirement

Small works programme

-107

128

Planned reductions to meet increased staffing and operational costs.

Policy Development fund

Expanding the user base

-20

666

Minor variations on several schemes.

Budget heading

Variation

Adjusted revised budget

Reason

£'000

£'000

Assessment & Care management / Social Work

-465

30,938

The underspend has resulted from the continuing difficulty in recruiting social workers, particularly in the children & families sector.

Support Services & Management Costs

-663

26,063

There were planned underspends by Support Service managers to offset pressures elsewhere.

Children & Families

2,045

32,232

The main pressure within children's services was independent fostering agency (IFA) and non county residential placements (NCP). During 2003/04 there was a net increase in IFA placements (17) and NCPs (7), and the overspend for this type of care totalled £3m. This was offset by savings on in-house units (three units were closed for part of the year).

Older People (Aged 65 or Over) including Older Mentally Ill

-477

85,646

There was an underspend on in-house residential care. This was partly as a result of reduced capacity relating to the nursing strategy works and refurbishment. Income for both residential and domiciliary care was higher than budgeted.

Adults under 65 years with Physical or Sensory Disability

229

15,539

The overspend reflects a 4.5% increase in the number of clients receiving care. The highest increase was in the provision of domiciliary care where an additional 62 clients received a service compared to 2002/03.

Adults under 65 years with Learning Disabilities

134

36,183

The overspend reflects the pressure from residential providers for higher costs relating to dependency levels and above inflation price settlements. In addition, there has been a 19% increase in clients receiving domiciliary care.

Mental Health

565

4,881

A continued pressure on high cost residential placements has contributed to this overspend, plus an increase in the number of clients in nursing care placements.

Other Adults

-265

1,055

A significant proportion of the underspend relates to substance misuse. The budget allowed for an increase in the number of clients in residential rehabilitation, and whilst there was an 80% increase in the number of clients, this was less than anticipated.

Unallocated Grants

-1,897

1,897

At the revised budget stage there were significant grant balances unallocated. Some were allocated to client groups through the remainder of the year and a balance was held as a contingency.