Archived decisions

Appendix 2A

Education service

Revenue expenditure 2004/05

Major variations in cash limited expenditure - underspending of £803,000

Budget heading	Variation	Adjusted revised budget	Reason
	£'000	£'000
Schools Budget
Central management	243	4,500	Mainly due to extra temporary classroom expenditure met from the contingency
Special education	-488	19,757	Increased expenditure on education otherwise than at school (£184,000) offset by a reduction (£503,000) on payments to independent and voluntary schools, payments to other local authorities (£91,000) and behaviour support (£53,000)
Early Years education	-659	26,221	Lower take up by under 5s, in particular 3 year olds, and a higher level of grant
LEA Budget (Schools)
Strategic management	527	4,063	Increased spending on premature retirement compensation (£123,000) and LEA initiatives (introduction of Hampshire Web Interface in schools) (£424,000)
Access	-96	19,863	Main savings were on pupil support (£68,000) and residential housing (£19,000)
LEA Budget (Non-schools)
Adult education	-252	157	A change in the way that Learning and Skills Council grant is applied has reduced expenditure for the past two years by £252,000
Continuing education	-62	1,402	The main areas were home to college transport (-£36,000) and Guidance and Careers (-£18,000)
Budget heading	Variation	Adjusted revised budget	Reason
	£'000	£'000
Youth service	159	4,637	The major factor was an additional contribution towards the cost of the Youth Offending Team (£153,000)
Services to schools and support	-249	25,807	Main under spends were on Early Years (£139,000) and slippage in the replacement of legacy mainframe systems (£44,000) plus various staffing-related budgets

Appendix 2B

Environment service

Revenue expenditure 2004/05

Major variations in cash limited expenditure - underspending of £15,000

Budget heading	Variation	Adjusted revised budget	Reason
	£'000	£'000
Highways transportation
Highways maintenance - county roads and bridges	108	19,731	Higher expenditure on hazard clearance, street lighting maintenance and column replacements, partially offset by lower expenditure on routine bridge maintenance.
Road safety education	-9	224	Delays in completing printing of publicity information in support of road safety campaigns.
Traffic surveys	-12	246	Additional income from sale of data and services to external organisations.
Public transport	-7	6,068	Additional income from sales of publicity materials.
Management and support services	-115	18,269	Savings on transport hire (-£17,000), administrative equipment (-£14,000), postage (-£17,000), advertising of traffic regulation orders (-£23,000), additional income from administration costs recovered (-£37,000) and other minor variations (-£7,000).
Planning and development
Development control Planning policy Environmental initiatives Economic development	-67 202 -87 -38	672 2,235 658 52	Variations in expenditure on the planning and development sub-service headings reflect a revised basis of cost allocation from the overall Environment department budget, based on up-to-date time recording information.
Waste management
Waste contract related services	377	36,799	Higher expenditure in connection with operation of waste disposal contract, offset by underspending on disposal of abandoned vehicles.
Disposal of abandoned vehicles	-377	559	Lower costs incurred by agency district councils, reflecting higher scrap metal values on delay in introducing End of Life Vehicles (ELV) directive.
Other non-contract related services	23	2,437	Higher expenditure on administration (+£20,000) and facility maintenance (+£18,000), partially offset by lower expenditure on promotions and developments (-£15,000).
Other services
Reservoirs Act 1975	-8	25	Lower expenditure in connection with the inspection of reservoirs.

Appendix 2C

Policy and Resources

Revenue expenditure 2004/05

Major variations in cash limited expenditure - underspending of £129,000

Budget heading	Variation	Adjusted revised budget	Reason
	£'000	£'000
Chief Executive's department and other Chief Executive controlled services	-54	6,520	A projected overspending of £25,000 in the revised budget was translated into a saving of £29,000 against the cash limit, mainly due to savings against communications budgets in the cost of witness expenses relating to the scrutiny function, together with the deferral of Emergency Planning training expenses linked to the implementation of the Civil Contingencies Act.
Elections	-17	42	Fewer by-elections than budgeted.
Accredited Community Safety Officers	-102	750	Expected delivery of CCTV equipment delayed until 2005/06.
Corporately held land	-	-16	Estimated overspend of £44,000 at revised budget, due to security costs on properties is reflected in the outturn.
Other Property, Business and Regulatory services	-28	15,764	Minor underspendings on other budgets have largely offset higher costs of corporately held land.
Coroners	-45	874	The estimated Coroners overspend at revised budget of £59,000 has been limited to £14,000.
Human Resources Department (HR)	-45	5,681	The estimated £110,000 revised overspend has been reduced to £65,000 overspend against cash limit at outturn.
			Occupational Health costs were £80,000 higher than budgeted due to an increased volume of referrals causing increased costs of temporary staffing and consultant medical advisers, together with increased accommodation costs.
			Transitional HR infrastructure and staffing costs incurred during the HR restructuring were £120,000 higher than budgeted due to temporary staff and Consultancy services brought in to assist the department before, during and immediately after the HR restructuring process.
			The implementation of an Employee Relationship Management system was deferred to ensure compatibility with SAP release 4.7, resulting in an underspending of £100,000. Savings of £35,000 were achieved from a variety of sources including increased income.
External Audit	-3	363	An underspending of £51,000 was predicted in the revised budget, mainly as a result of lower costs associated with auditing grant claims. The final underspending was £54,000.
Savings to be achieved	+197	-197	Unidentified savings in revised budget required to meet cash limit.

Appendix 2D

Recreation and Heritage Service

Revenue expenditure 2004/05

Major variations in cash limited expenditure - in line with service cash limit

Budget heading	Variation	Adjusted revised budget	Reason
	£'000	£'000
Museums
Employees	-60	2,420	Vacancy savings
Supplies and services	64	380	Additional spending requirements
Income	-31	-1,044	Higher income across the service
Milestones	-33	143	Increased income and retail margin, partially offset by a reduction in catering income
Libraries and Information
Employees	-246	11,394	Vacancy management
Supplies and services	381	3,021	Higher costs of people's network and additional spending on bookstock for refurbished libraries
Fees and charges	277	-2,074	Reduced income while libraries closed for refurbishment
Transfer from capital	-352		Planned transfer to bring the revenue budget cash limit into line with spending
Countryside
Premises	43	510	Increased operational costs
Equipment, furniture and materials and hired and contracted services	40	523	Increased spending on operational activities
Printing, stationery, marketing and promotions	92	122	Increased spending, particularly on promotional activities
Income	-191	-1,049	Additional earned income across all sites
Arts
Employees	19	883	Primarily one-off costs associated with Arts review
Fixtures and fittings	16	3	Improved facilities
Sport and community
Grants	-21	181	Planned saving

Appendix 2E

Social Services

Revenue expenditure 2004/05

Major variations in cash limited expenditure - overspending of £532,000

Budget heading	Variation	Adjusted revised budget	Reason
	£'000	£'000
The following two variations are on budget headings which are allocated or apportioned over the relevant client groups.:
Assessment and Care Management/Social Work	-186	33,572	The underspend has resulted from the ongoing difficulty in recruiting appropriately qualified social work and care management staff across all client groups.
Support Services and Care Management Costs	-1,742	29,739	Planned underspends by Support Services managers to offset pressures elsewhere
Excluding the variations relating to the allocation of the costs above:
Service Strategy and Regulation	-33	381	A number of minor variations over several budget heads
Children and Families	+1,738	35,714	The principal pressure arose from placements made with Independent Fostering Agencies (IFA's) and Non County residential placements (NCP's). There was a net increase of 28 placements (22 IFA and 6 NCP) resulting in a £2.5m overspend. This was offset by savings of £0.240m on in house units (3 units were closed for part of the year) and other savings over a number of budget heads.
Older People (Aged 65 or over) including Older Mentally Ill	+1,915	95,525	There was increased nursing care and intensive domiciliary care costs due to pressure to avoid delayed discharge fines. This has resulted in increased client numbers and higher costs where clients have to be temporarily placed at above standard rates. There was also lower than anticipated income. This pressure has been partially offset by savings on in house residential units.
Adults under 65 years with a Physical Disability or Sensory Need	+289	15,636	There has been an increased pressure from contract prices in 2004/05 and an increased demand for occupational therapy equipment to help clients live at home.
Adults under 65 years with Learning Disabilities	+763	56,815	The overspend reflects the higher costs from service providers due to increased client needs and support and also cost pressures from loss of Supporting People and Health funding.
Adults under 65 years with Mental Health Needs	+891	5,984	The overspend is principally due to higher placement costs from service providers (offset by lower assessment and care management costs above) and to the refund of a £0.205m client contribution received from a s117 client in previous years
Unallocated Grants	-2,987	2,987	At the revised budget stage there were one off grant balances unallocated. These were allocated out at the year end.