Archived decisions

Appendix 3 - Proposed Detailed Revenue Budget 2007/08


HAMPSHIRE FIRE & RESCUE AUTHORITY				COMMENTARY & STATISTICS	HAMPSHIRE FIRE & RESCUE AUTHORITY			REVENUE BUDGET
Actual		Original	Revised	Budget	Actual		Original		Revised	Budget
2005/06		2006/07	2006/07	2007/08	2005/06		2006/07		2006/07	2007/08

					*£'000*		*£'000*		*£'000*	*£'000*


The budget for the Authority for 2007/08 is £62,450,000 which is £2,890,000 (4.85%) more than the budget						SUMMARY REVENUE ACCOUNT
for 2006/07.


					26,077	- Wholetime firefighters	31,681		32,342	33,144
					5,359	- Retained firefighters	6,120		6,075	5,929
Staffing Statistics					7,910	- Other staff	8,965		8,655	9,367
					953	- Other employees expenses including training	1,077		1,149	1,053
	Firefighters				7,905	- Pension (net costs)	471		825	619
808	Whole-time (FTE)	793	802	812	1,478	- FRS17 adjustments	6,587		4,531	4,651
601	Retained (24 hour cover units)	649	623	656
					49,682		54,901		53,577	54,763

	Other staff :				2,668	Premises	2,823		2,753	3,051
40	Control room staff (FTE)	40	40	41
35	Incident support team (24 hour cover units)	48	35	48	2,491	Transport	2,304		2,501	2,260
237	Administration staff including workshop employees	247	250	271
	and cleaners (FTE)				6,672	Supplies & services	6,513		7,374	6,959

1,721	Total	1,777	1,750	1,828	397	Contracted support services	407		457	437

					5,255	Capital charges	3,400		3,400	3,400

These statistics relate to the number of posts available in the budget rather than the number					1,300	Revenue Contributions to capital-budgeted	640		1,061	760
of personnel employed.					679	Revenue Contributions to capital-financed from reserves	909		1,835	-
					(48)	Increase/Decrease in provisions	-		-	-
					-	Savings to be identified	-		(200)

					69,096	Gross expenditure	71,897		72,758	71,630

					2,042	Less service income	1,640		3,020	1,742
					-	Less Transitional Grant reserve	394		394	394

					67,054	NET COST OF SERVICES	69,863		69,344	69,494

					4,866	Less transfer from asset management accounts	2,991		3,026	2,658
					(18,328)	Movement on Pensions reserve	(23,957)		(21,761)	(22,881)
					16,850	Pensions interest cost and expected return on pensions	17,370		17,230	18,230
						assets
					(126)	Deferred charges written down	-		-	-
					260	Contribution to/(from) modernisation reserve	-		(422)	-
					(500)	Contribution to/(from) underspendings reserve	-		200	(200)
					-	Contribution to/(from) transitional grant reserve	-		-	-
					(679)	Contribution to/(from) Capital Payments reserve	(909)		(1,835)	111
					416	Contribution to/(from) General balance	184		(170)	354

					60,081	BUDGET REQUIREMENT	59,560		59,560	62,450



						MET BY

					9,240	- Revenue Support Grant	4,338		4,338	3,966
					19,147	- National Non-Domestic Rates	22,472		22,472	23,629
					31,694	- Precept - met by council tax payers	32,749		32,749	34,567
					-	- Collection fund net surplus	1		1	288

					60,081		59,560		59,560	62,450

14					15


HAMPSHIRE FIRE & RESCUE AUTHORITY								COMMENTARY & STATISTICS			HAMPSHIRE FIRE & RESCUE AUTHORITY							REVENUE BUDGET
Actual					Original		Revised	Budget			Actual						Original		Revised	Budget
2005/06					2006/07		2006/07	2007/08			2005/06						2006/07		2006/07	2007/08

											*£'000*						*£'000*		*£'000*	*£'000*
PROTECTION/(Statutory Inspection & Certification)												PROTECTION/(Statutory Inspection & Certification)

Fire Safety responsibilities range from goodwill advice to householders, to complex inspections of											3,655	Employees					3,892		3,820	3,856
new and existing commercial or industrial developments.											46	Premises					14		14	14
											162	Transport					174		174	179
											150	Supplies and services					92		225	53
												Capital charges					12		12	12
											522	Central support services					523		519	476
12,663		Number of inspections carried out			20,000		16,000	20,000
											4,535						4,707		4,764	4,590
											64	Less Income - fees and charges					47		50	48

											4,471	Net Expenditure included in summary revenue account					4,660		4,714	4,542


PREVENTING/(Prevention & Education)												PREVENTING/(Prevention & Education)

Community Education provides, co-ordinates, monitors and evaluates safety education programmes											2,270	Employees					2,236		2,465	2,221
and initiatives and fulfils a corporate role in promoting fire safety awareness through a variety of media.											12	Premises					25		51	26
											73	Transport					50		54	51
351		Fire awareness engine visits KS1			590		351	351			408	Supplies and services					289		501	441
283		School Fire Safety unit visits KS2			806		283	283			306	Central support services					257		267	252
215		School liaison visits KS3			965		215	215			129	Capital charges					-		-	-
12,381		Other activities including home fire safety checks			20,000		20,000	25,000
											3,198						2,857		3,338	2,991
											431	Less Income - fees and charges					445		799	457
The practical facilities of the Training Centre are used for the running of commercial and industrial fire
safety courses, for which charges are made.											2,767	Net Expenditure included in summary revenue account					2,412		2,539	2,534

276		Commercial/industrial organisations receiving training			283		280	280

RESPONDING/(Firefighting and Rescue Operations)												RESPONDING/(Firefighting and Rescue Operations)

Operational Responses												Operational Responses

The Authority saves lives and protects property throughout the geographic county of Hampshire. It											34,433	Employees					39,100		36,395	37,963
responded to 23,857 incidents in 2005/06 (22,818 in 2004/05).											2,414	Premises					2,615		2,520	2,829
											1,497	Transport					1,417		1,597	1,346
											1,642	Supplies and services					1,555		1,518	1,515
52		Number of stations			52		52	52			4,892	Capital charges					3,264		3,264	3,264
											11,102	Central support services					11,369		11,848	11,913
252		Number of vehicles			260		263	263
											55,980						59,320		57,142	58,830
23,857		Number of incidents			24,743		24,743	24,898			1,146	Less Income - fees and charges					1,016		1,625	891

											54,834	Net Expenditure included in summary revenue account					58,304		55,517	57,939


Communications and Mobilising												Communications and Mobilising

This heading includes all expenditure directly or indirectly related to the handling of emergency (999) calls											1,387	Employees					1,600		1,624	1,671
from the public. In excess of 40,000 calls are received in a year. The sophisticated communications and IT											26	Premises					8		10	8
systems used in the mobilising of resourses to incidents is maintained by a combination of in-house											6	Transport					-		-	-
technical support staff and the external contractors.											537	Supplies and services					535		537	550
											255	Central support services					227		259	249

											2,211						2,370		2,430	2,478
											15	Less Income - fees and charges							53	53

											2,196	Net Expenditure included in summary revenue account					2,370		2,377	2,425

16											17
HAMPSHIRE FIRE & RESCUE AUTHORITY						COMMENTARY & STATISTICS			HAMPSHIRE FIRE & RESCUE AUTHORITY					REVENUE BUDGET
Actual			Original	Revised		Budget			Actual				Original		Revised	Budget
2005/06			2006/07	2006/07		2007/08			2005/06				2006/07		2006/07	2007/08

									*£'000*				*£'000*		*£'000*	*£'000*

Securing Water Supplies										Securing Water Supplies

There is a duty under the Fire Services Act 1947 to secure the provision of water supplies for firefighting									96	Supplies and services			196		201	201
purposes. In practice, water companies provide the necessary water supply, but fire authorities are									13	Central support services			20		22	21
responsible for determining the location of hydrants and for their subsequent testing, repair and
maintenance.									109	Net Expenditure included in summary revenue account			216		223	222



FIREFIGHTERS' PENSIONS										FIREFIGHTERS' PENSIONS

Since 1st April 2006 new financing arrangements have been in place for firefighters' pensions.									8,473	Pension Payments/Injury Pension payments			329		423	395
The costs here represent the injury pensions and ill health charges that the Authority has to finance.									101	Ill health charges			142		203	224
									1,937	Commutations			-			-
									693	Transfer values paid			-		493	-

									11,204				471		1,119	619
									2,456	Less - contributions						-
									843	- transfer values received					294	-

									7,905	Net Expenditure included in summary revenue account			471		825	619





MANAGEMENT AND SUPPORT SERVICES										MANAGEMENT AND SUPPORT SERVICES

Transport Management and Maintenance										Transport Management and Maintenance

All vehicles owned or leased by the Authority are repaired and maintained at the vehicle workshop in Winnall,									980	Employees			1,116		1,016	1,162
Winchester. A 24 hour emergency callout service is also provided.									75	Premises			70		67	79
									557	Transport			514		514	526
									100	Supplies and services			101		143	104
252	Number of vehicles serviced		260	263		263			67	Capital charges			46		46	46

									1,779				1,847		1,786	1,917
									283	Less Income - fees and charges			104		223	106

									-1,496	Costs allocated to services			-1,743		-1,563	-1,811

									-	Net Expenditure			-		-	-



Training Delivery										Training Delivery

The Training Centre provides initial and continuation training for all personnel.									2,893	Employees			2,605		2,987	2,665
									38	Premises			37		37	38
									82	Transport			77		77	79
									176	Supplies and services			173		220	179
									2	Capital Charges			-		-	-

									3,191				2,892		3,321	2,961
									65	Less Income - fees and charges			3		72	3

									-3,126	Costs allocated to services			-2,889		-3,249	-2,958

									-	Net Expenditure			-		-	-

18									19


HAMPSHIRE FIRE & RESCUE AUTHORITY					COMMENTARY & STATISTICS	HAMPSHIRE FIRE & RESCUE AUTHORITY			REVENUE BUDGET
Actual			Original	Revised	Budget	Actual		Original		Revised	Budget
2005/06			2006/07	2006/07	2007/08	2005/06		2006/07		2006/07	2007/08

						*£'000*		*£'000*		*£'000*	*£'000*

Human Resources							Human Resources

The budget covers the cost of running the Human Resources Department and Occupational Health and						1,438	Employees	1,495		1,655	1,491
Safety Unit.						1	Premises	-		-	-
						42	Transport	4		9	4
						183	Supplies and services	221		268	228

						1,664		1,720		1,932	1,723
						15	Less Income - fess and charges	-			-

						-1,649	Costs allocated to services	-1,720		-1,932	-1,723

						-	Net Expenditure	-		-	-



Training and Development							Training and Development

In addition to the provision of in-service training, the development of personnel is also carried out at the						291	Employees	517		241	527
Fire Service College, in Moreton-in-Marsh, Gloucestershire, universities and by other external training providers.						11	Transport	16		16	15
						1	Supplies and services	23		23	24

						303		556		280	566
						(13)	Less Income - fees and charges	13		14	14

						-316	Costs allocated to services	-543		-266	-552

						-	Net Expenditure	-		-	-



Corporate Services							Corporate Services

Internal support to the Authority is provided by the following departments :						2,296	Employees	2,340		2,549	2,588
	-	Financial and Office Services				56	Premises	54		54	57
	-	Property Services				61	Transport	52		60	60
	-	Information (ICT) Services				3,379	Supplies and services	3,328		3,738	3,664
	-	Performance Review Unit				397	Contract support services	407		457	437
Additonal expertise is provided under contracts for services by Hampshire County Council for the following						166	Capital charges	78		78	78
services :
	-	Financial services				6,355		6,259		6,936	6,884
	-	Legal services				36	Less Income - fees and charges	12		184	170
	-	Committee secretariat
	-	Personnel services				6,319		6,247		6,752	6,714
	-	Information and Communications Technology Support
						-5,611	Costs allocated to services	-5,501		-5,905	-5,867
						-263	Costs allocated to democratic representation &	-313		-347	-347
							management
						-445	Costs allocated to corporate management	-433		-500	-500

						-	Net Expenditure	-		-	-



Corporate and Democratic Core							Corporate and Democratic Core

The corporate and democratic core comprises two services: democratic representation and						263	Democratic representation & management	313		347	347
management and corporate management. Democratic representation concerns corporate policy						445	Corporate management	433		500	500
making and all other member-based activities. Corporate management costs are those which provide the
infrastructure for the service to be provided and the information required for public accountability.						708	Net Expenditure included in summary revenue account	746		847	847
20						21


HAMPSHIRE FIRE & RESCUE AUTHORITY				COMMENTARY & STATISTICS	HAMPSHIRE FIRE & RESCUE AUTHORITY			REVENUE BUDGET
Actual		Original	Revised	Budget	Actual		Original		Revised		Budget
2005/06		2006/07	2006/07	2007/08	2005/06		2006/07		2006/07		2007/08

					*£'000*		*£'000*		*£'000*		*£'000*

Asset Management Accounts
						ASSET MANAGEMENT ACCOUNTS

The Asset Management accounts are the central accounts which operate in conjunction with the Authority's					470	Total Expenditure	567		574		922
capital accounting arrangements. The main features of the arrangements are:					-5,129	Reversal of Capital Charges	-3,400		-3,400		-3,400
- valuation of capital assets such as buildings on a current replacement cost basis					-207	Total Income	-158		-200		-180
- internal asset charges to service revenue accounts (capital charges) for capital assets comprising:
* an interest charge to reflect the cost of capital employed.					-4,866		-2,991		-3,026		-2,658
* a depreciation charge for assets with a finite life (eg vehicles)
- internal charges are also made to the Service's operational revenue accounts to reflect the writing-off of
deferred charges. These charges arise when expenditure is incurred, which can be properly capitalised, such						ASSET MANAGEMENT REVENUE ACCOUNT
as the cost of the smoke detectors purchased for Home Fire Safety Visits, but where no addition
to the value of the Authority's fixed assets results.
						Expenditure
ASSET MANAGEMENT REVENUE ACCOUNT					250	Interest on loans	344		339		553

The revenue account is charged with the capital charges made to the Service's revenue account. The element of					250		344		339		553
the capital charges relating to depreciation and deferred charges is transferred from this account to the Provision						Reversal of Capital Charges
for Debt Repayment Account. This account is also charged with interest payable on loans and receivable on the					-5,129	Capital charges	-3,400		-3,400		-3,400
Authority's bank balance.					1,761	less depreciation and deferred charges	1,370		1,370		1,370

The excess of capital charges over financing costs, is transferred to the revenue account in order to neutralise the					-3,368		-2,030		-2,030		-2,030
effect on the budget requirement.						Income
					0	Exceptional item	-		-		-
					-207	Interest on bank balance	-158		-200		-180

					-207		-145		-200		-180

					-3,325	Excess of Capital Charges Over Financing Costs	-1,844		-1,891		-1,657


PROVISION FOR DEBT REPAYMENT						PROVISION FOR DEBT REPAYMENT

The provision for Debt Repayment Account is charged with the principal repayments relating to loans and receives						Expenditure
the deferred charges and charges for depreciation contained within the Service revenue account. Debt repayments					220	Loan repayment	223		235		369
are made at the minimum level of 4% required by legislation.
						Reversal of Capital Charges
The excess of depreciation and deferred charges over debt repayment is credited to the summary revenue account.					-1,761		-1,370		-1,370		-1,370

					-1,541	Excess of Depreciation and Deferred Charges Over	-1,147		-1,135		-1,001
						Debt Repayment

PENSIONS ACCOUNT						PENSIONS ACCOUNT

From 1st April 2006 new financial arrangements have applied to firefighters' pensions.					-	Pension Paid	8,300		8,591		9,082
					-	Lump sums paid	2,087		2,311		2,420
Employer contributions, employee contributions and ill health charges are paid into this separate					-	Outwards Transfers	-		60		122
pensions account. The pensions account is charged with the cost of pension payments and the overall					-		10,387		10,962		11,624
deficit is met by a specific DCLG grant.
						Less income :
					-	Employee Contributions - 1992 scheme	2,517		2,544		2,527
					-	Employee Contributions - 2006 scheme	13		190		287
751	Number of pensioners	768	768	785	-	Employer Contributions - 1992 scheme	4,871		4,920		4,886
					-	Employer Contributions - 2006 scheme	27		246		371
						Ill health charges	241		202		224
					-	Inward Transfers	170		90		195
					-		7,839		8,192	-	8,490

					-	Deficit funded by DCLG grant	2,548		2,770		3,134

22					23

This content is archived