Archived decisions

Appendix 1

Children's Services

Revenue Expenditure 2005/06

Construction of cash limit

1 In the revised budget revenue expenditure under the service's direct control was subject to a cash limit set by Cabinet of £782.9m. Business rates other than relating to schools was an exception because the level of business rates on the County Council's own properties could not be determined precisely when the revenue budget was set. As a result of revaluations actual expenditure on rates is £58,000 lower than was provided for in the revised budget and the cash limit has been adjusted accordingly.

2 Further adjustments to the cash limit have also been made in respect of:

£'000

Lower level of expenditure supported by specific

government grants -48

Carry forward of County Council contribution in

respect of unused Standards Fund -1,386

Overspending on teachers' sickness and maternity cover 267

Capital expenditure met from revenue in respect of

self-funded capital schemes -1,086

Net increase in schools' reserves -3,378

Children's Trust - transfer to earmarked reserve -365

Virement to Adult Services -33

Transfer by Health in lieu of Section 28a funding 63

3 he adjustments referred to above are incorporated in the table below which summarises the position for the service in the year:

	£'000	£'000
Revised budget for 2005/06		782,891

Reduction for the lower level of business
rates payable		-58

Transfer to other committees - re Busy Bees		-4

Net reduction in level of expenditure
financed by Government grants:

Teachers' pay threshold payments	630
Standards Fund	-1,003
Access and other grants	-226
Early years and childcare	406
Asylum Seekers	134
Youth Justice Board	9
Children's Fund	2	-48

Carry forward of County Council
Contribution re Standards Fund		-1,386

Carry forward of overspending on teachers'
sickness and maternity cover		267

Revenue contributed to capital for
self-funded projects		-1,086

Net transfer to schools' reserve account		-3,378

Children's Trust - earmarked reserve		-365

Virement to Adult Services		-33

Transfer to Health in lieu of Section 28a funding		63

Amended cash limit		776,863
Net expenditure		776,863
Net underspending against Service's controllable expenditure.		-

Appendix 2

Children's Services

Final Accounts 2005/06

Summary of Revenue Expenditure

	(1)	(2)	(3)
	Adjusted revised estimate	Actual 2005/06	Variation (Col 2 - Col 1)
	£'000	£'000	£'000	%
Cash limited expenditure	776,863	776,863	-	-
Other expenditure which is the responsibility of the service - Mandatory Awards	160	45	-115	-71.9
Trading units transferred to/from reserve account	-114	-460	-346	-
Capital charges	108,517	108,517	-	-
Other expenditure which is controlled centrally by Policy and Resources and recharged to this service
- Repair and maintenance of buildings	286	402	116	40.6
- Central support services	11,035	11,644	609	5.5
	896,747	897,011	264	0.0
- Adjustment for pension costs	735	1603	868	-
Net expenditure before grant	897,482	898,614	1,132	0.1
Government grants:
- Standards Fund	39,294	38,291	-1,003	-2.6
- Schools Standards Grant - Early years and childcare grants - Teachers' pay reform - School Meals Grant - Mandatory Awards - European Social Fund - Schools Access Fund	24,262 9,101 18,332 1,350 150 119 25	24,280 9,507 18,962 1,084 44 150 16	18 406 630 -266 -106 31 -9	0.1 4.5 3.4 -19.7 -70.7 26.1 -36.0
- Asylum Seekers	292	292	-	-
- CAMHS	1,253	1,253	-	-
- Carers	696	696	-	-
- Children's Fund	2,265	2,265	-	-
- Children's Services	1,299	1,299	-	-
- Human Resources Development Grant	373	373	-	-
- National Training Strategy	549	549	-	-
- Pathfinder Grant	100	100	-	-
- Safeguarding Children	1,328	1,328	-	-
- Teenage Pregnancy	348	348	-	-
- Youth Justice Board	1,657	1,657	-	-
	102,793	102,494	-299	-0.3

Total net expenditure	794,689	796,120	1,431	0.2

Appendix 3

Children's Services

Revenue Expenditure 2005/06

Analysis of cash limited expenditure over services

	(1)	(2)	(3)
	Adjusted revised estimate	Actual 2005/06	Variation (Col 2 - Col 1)
	£'000	£'000	£'000	%
Cash limit expenditure
Schools Budget
Nursery schools	814	814	-	-
Primary schools	249,337	249,337	-	-
Secondary schools	222,538	222,538	-	-
Special schools	23,127	23,127	-	-
Insurance	35	34	-1	-2.9
Licences/subscriptions	284	282	-2	-0.7
School-specific contingencies	3,438	3,503	65	1.9
Supply cover (not sickness)	769	872	103	13.4
Supply cover - sickness and maternity	20	20	-	-
Education otherwise than at school	6,675	6,704	29	0.4
Provision for pupils with statements	6,752	6,327	-425	-6.3
Independent and voluntary special schools	6,951	7,037	86	1.2
Inter-authority recoupment	619	854	235	38.0
Behaviour support implementation	108	53	-55	-50.9
New Early Years place specific grants	19,548	19,538	-10	-0.1
Early Years and Childcare Unit	9,072	9,072	-	-
Assistance to voluntary and private providers	1,068	1,256	188	17.6
School catering	154	138	-16	-10.4
Non-Standards Fund grants	626	624	-2	-0.3
Direct grants to schools	20,825	20826	1	-
Teachers' pay reform grants	18,962	18,966	4	-
Transitional support grant	3,455	3,455	-	-
School meals grant	1,084	1,084	-	-
Total Schools Budget	596,261	596,461	200	-0.0
LEA Budget (Schools)
SEN audit and moderation	53	7	-46	-86.8
Premature retirement compensation	2,613	2,536	-77	-2.9
Insurance	180	156	-24	-13.3
LEA initiatives (strategic management)	3,273	3,273	-	-
Strategic management - miscellaneous	-740	-761	-21	2.8
Home to school transport	20,259	20,234	-25	-0.1
Pupil support	390	327	-63	-16.2
Field study and outdoor centres and grants	299	292	-7	-2.3
Other access-related school budget headings	209	227	18	8.6
LEA initiatives (school improvement)	11	13	2	18.2
Total LEA Budget (Schools)	26,547	26,304	-243	-0.9
LEA Budget (Non-schools)
Adult education	197	197	-	-
Community education	1,960	1,952	-8	-0.4
Continuing education - home/college transport	888	843	-45	-5.1
Continuing education - other	472	472	-	-
Youth service	5,349	5,373	24	0.4
Services to schools and support	24,590	24,622	32	0.1
Training and curriculum development	53,749	53,579	-170	-0.3
Total LEA Budget (Non-schools)	87,205	87,038	-167	-0.2
Children's Social Care
Service Strategy and Regulation	91	88	-3	-3.3
Compensatory added years	114	114	-	-
Commissioning and Social Work	17,567	17,743	176	1.0
Children Looked After	31,677	31,578	-99	-0.3
Family Support Services	6,665	6,394	-271	-4.1
Youth Justice	2,098	2,099	1	-
Other Children and Families	4,366	4,498	132	3
Asylum Seekers	336	351	15	4
Management and support
Children's Fund	2,267	2,266	-1	-
Children's Trust
Wessex Youth Offending Partnership	1,669	1,669	-	-
Inflation allocation
Passporting (net)
Total Children's Social Care	66,850	66,800	-50	-0.1
	776,863	776,603	-260	-0.0
Revenue Contribution to Capital	-	260	260	-
Planned overspending carried forward
Net Cash Limited Expenditure	776,863	776,863	-	-

Appendix 4

Children's Services

Revenue Expenditure 2005/06

Major variations in cash limited expenditure within the overall balanced budget

Budget heading	Variation	Adjusted revised budget	Reason
	£'000	£'000
Schools Budgets (non delegated)
Central management	+152	4,700	Consists mainly of overspendings on the LMS contingency due to higher temporary classroom rental costs , +£65,000 and supply cover for staff suspended +£103,000 and other minor variations of -£16,000.
Education Otherwise Than At School (EOTAS)	+29	6,675	An overspend on EOTAS of +£29,000 masks: a large overspend on education centres due to preventative activities of +£276,000; off-set by unbudgeted income from schools for emotionally vulnerable and unwell pupils of -£115,000;an under spend at Basingstoke School Plus of -£81,000 and an under spend on the drugs team of -£51,000 due to recruitment difficulties at the beginning of the year.
Other SEN	-159	14,430	Variations to the numbers of pupils being educated across county borders has meant an overspend for pupils in other authorities special schools of +£235,000. There has been an under spend of -£102,000 for pupils with statements in mainstream schools and an under spend of -£323,000 for the net effect of the inter authority claims for pupils with statements. A minor variation of +£86,000 (0.4%) on out-county placements reflects a variation in this demand-led service. Difficulties in recruiting and retaining social workers for behaviour support teams accounts for a further -£55,000 under spend.
Early Years education	+178	29,688	Grant income being less than anticipated.
Total Schools Budget (non-delegated)	+200	55,493

LEA Budget (Schools)
Strategic management	-168	5,390	The premature retirement compensation budget under spent, -£77,000 reflecting a reduction in numbers; the SEN audit and moderation budget under spent by -£46,000 because of the temporary suspension of the process during a major review in 2005; insurance premiums were lower by -£24,000 and other minor variations account for the remaining -£21,000 under spend.
Access	-75	21,157	The main variations relate to pupil support (uniform allowances) under spent by -£63,000 due to lack of claims and a home to school transport saving of -£25,000 was made due to beneficial contract price negotiations.
Total LEA Budget (Schools)	-243	26,547

LEA Budget (Non-schools)
Continuing education	-45	1,360	There was a saving on home to college transport of -£45,000 reflecting good contract price negotiations.
Youth Service (including Youth Offending Team)	+24	5,349	An end of year adjustment for lower costs incurred for rates resulted in an overspend of +£43,000, off-set by a small under spend on YOT contributions, -£19,000.
Services to schools and support (STS)	+24	26,747	Various minor variations, mainly on staffing, account for the 0.1% variation on this budget.
Training and curriculum development	-170	53,749	A shortfall in the number of Advanced Skills Teachers that could be recruited resulted in a saving on LEA contribution to match standards fund grant of -£102,000, Further, unexpected income of -£59,000 in relation to cost incurred in 2004/05 was received.
Total LEA Budget (non-Schools)	-167	87,205

Children's Social Care
Commissioning and Social Work-(Direct social work costs incl. O.T., assessing need/determining service to be provided)	+173	17,567	There was a net overspend on salaries of +£72,000 as a result of using agency staff to cover vacancies that could not be recruited to with permanent staff and agency staff are more expensive. There was an over spend of +£76,000 on staff travel costs, and a further +£25,000 on miscellaneous items such as office furniture.
Children looked after (continuous care more than 24 hours includes children's homes, secure accommodation, fostering services)	-99	31,677	Non-County Placements (NCP's) were overspent by +£241,000 with many complex with expensive disabilities where the average cost of a placement is approx. £100,000. Independent Foster Payments (IFA's) were under spent by -£340,000, partly because recent success in Family Placement work has avoided the use of IFA's, and increased the use of Stonecroft Residential home. There has been a decrease throughout this financial year of 16 placements.
Family Support Services (family centres, under 8's , direct payments, Home Care , equipment and adaptations)	-271	6,665	The under spend of -£271,000 can be broken down to: Home Care -£141,000; Services to Under 8's -£36,000; Direct Payments -£34,000, Section 17 payments-£81,000 and other minor variations of +£21,000. This under spend arises as the focus of the services has been on securing permanent places for children with complex needs.
Other Children and Family Services (includes adoption services, leaving care, grants to voluntary organisations)	+132	4,366	Leaving care and adoption settling in grants are still relatively recent statutory responsibilities and the demand and take-up of the service is still being established.
Asylum Seekers	+15	336	Expenditure not recouped by grant.
Total Children's Social Care	-50	60,611
Revenue contribution to capital	+260		Additional contribution to capital to fund system developments across children's services
Total Children's Services (non-delegated)	0	229,856

Appendix 6

Children's Services

Revenue Expenditure 2005/06 not included in the cash limit

1 Capital charges (£108.5m)

Capital charges are made to services for capital assets used in the provision of services. The actual charges are £9.4m more than the budget due to a higher proportion of capital expenditure being amortised in the year of payment than had originally been anticipated. However, this will have no direct effect upon the overall budget requirements of the County Council as the capital charges are replaced by actual financing costs in the central asset management revenue account.

2 Central support services, repairs and maintenance of buildings (£12.0m)

These items are within the control of Policy and Resources. Support services are apportioned to services in accordance with the level of services provided and office accommodation occupied. Control of the budget for repairs and maintenance of buildings is by the nature of work and where it is most required rather than by service.

3 Adjustment for pension and early retirement costs (£1.6m)

This adjustment includes:

a) the difference between the cash value of employer's contributions to the Local Government Pension Scheme (LGPS) (included within the service's cash limited expenditure) and the current cost of pension benefits earned by members of the LGPS during 2003/04, as assessed by the County Council's actuary. This adjustment is required by the Code of Practice on Local Authority Accounting in the UK. A Statement of Recommended Practice (2003) (SORP) with effect from 1 April 2003. The adjustment is calculated in accordance with Financial Reporting Standard 17 (FRS 17) Retirement Benefits. It relates only to "defined benefit" schemes, including the LGPS, where the assets and liabilities of the scheme can be attributed to individual employers on a consistent and reasonable basis.

b) the costs arising from early retirement decisions and the granting of compensatory added years. These are within this service's cash limited expenditure, but are excluded from the cost of services, on the basis that the cost relates to past service.

4 Corporate and democratic core (recharge £0m)

Corporate and democratic core covers management and support costs that relate to member support and advice. They are within the control of Policy and Resources and so are charged against that service's cash limit. But they are then recharged to other services outside of the cash limit as the Best Value Accounting Code of Practice requires these to be included in the cost of services.

Appendix 7

Children's Services

Capital expenditure 2005/06


Construction of total resources
Original programme limit per 2005/06 budget book		78,593

Carry forwards from 2004/05		8,720
Changes approved during the year
	Capital Receipts	730
	Developer's Contributions	171
	Children's Centre Capital	791
	Specialist Schools	1,100
	Disability Discrimination Act	476
	New Opportunities Fund	180
	Sustainable Travel	358
	Schools Contributions	767
	Other contributions from revenue	260
	Transfer from Social Services	266
	Sustainability capital	812
	Prudential borrowing	1,990
	General Surestart Grant	354
Total Resources		95,568


Schemes Committed during 2005/06
Schemes over £250,000
Blackfield Primary School		1,469
Calmore Infant School		438
Costello School, Basingstoke		280
Cove Junior		824
Crescent Primary, Eastleigh		723
Crestwood, Eastleigh		3,633
DISCs		260
East Hants Special (Hollywater)		8,138
Grayshott Primary		420
John Hunt of Everest, Basingstoke		25,429
Mill Chase School, Bordon, Science/Food		380
Minstead Study Centre		602
Netley Marsh Infant School		814
Newtown Soberton Infant School		503
Priestlands School, Lymington		1,241
Robert Mays School, Odiham		252
South Baddersley Primary School		413
St Lawrence Primary, Alton		787
Waterside Primary School, Hythe		1,786
West Tytherley Primary		988
Whitchurch Pri Basic Need		500
Block Votes
Allocations to Schools		16,932
Schools Access Initiative (excluding Portchester)		1,509
Furniture & Equipment		479
Disability Discrimination Act		476
Fees to progress Land sales		350
School Security		330
Primary Playing Field Drainage		150
Computer Design & Technology Equipment		140
Spending from schools' contributions		767

Projects under £250,000		6,229

Total of Schemes committed during 2005/06		77,242


Schemes Carried Forward (2005/06 Prices)

Basingstoke School Plus		250
Bridge Centre, Eastleigh		954
Curdridge Primary School		711
Micheldever Primary School		1,847
Minor Works		439
North Basingstoke Schools		1,071
Portchester Secondary School		300
Stanmore Primary, Winchester		250
Sundridge Special School, Havant		5,150
Trospacc, Havant		300
Various early Years		331
Whiteley Primary School		1,438
Block Votes
Education other than at School Facilities		30
Furniture & Equipment		197
Health and safety Issues		200
Management of falling rolls		659
Replace Tempory Early Education Units		276
Secondary 14-19 Agenda		222
Staff Facilities		20
William Price Trust		45
Schools Access Initiative		839
Early Years
EY & Childcare Facilities		100
Early Years - Sustainability Capital		543
Former Social Services
Integrated Children's Systems	Ex Social Services	35
Schemes under £250,000		900

Total of Schemes to be carried forward		17,107


Summary of 2005/06 Capital Programme
Total resources		95,568
Schemes Committed during 2005/06		77,242
Balance of Cash Limit at 31 March 2006		18,326

Schemes carried forward to 2006/07 (2005/06 prices)		17,107
Inflation on schemes carried forward		248

Cash Limit carried forward to 2006/07		971

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