Archived decisions

Capital spending and financing 2006/07

1 Introduction

1.1 This Appendix reports that:

· capital schemes costing £164.4m were committed during 2006/07

· this left schemes costing £60.0m not committed by 31 March 2007 which will be carried forward to 2007/08, subject to Cabinet's approval

· capital expenditure of £173.2m was incurred in 2006/07 and this can be financed within available resources

· it is proposed to borrow £22.9m for approved schemes under the Prudential Code for Capital Finance for which Government grant support will not be available

· capital receipts of £24.2m were achieved from the sale of assets in 2006/07.

2 Capital programme for 2006/07

2.1 Table 1 below shows that 73.3% of the capital programme for 2006/07 of £224.4m was started in the year.


Table 1 - Capital schemes committed in 2006/07
	£000	%

Approved value of the capital programme for 2006/07	224,401	100.0%
Schemes committed in 2006/07	164,405	73.3%
	-----------	---------
Balance of cash limit at 31 March 2007	59,996	26.7%
	-----------	---------

Schemes for which approval to carry forward to 2007/08
is now requested	39,157	17.4%
Schemes previously approved for carry forward	20,340	9.1%
Balance of cash limit remaining	499	0.2%
	-----------	---------
Cash limit to be carried forward to 2007/08	59,996	26.7%
	-----------	---------

2.2 The majority of the capital programme is controlled on a `starts' basis whereby the full estimated cost of the scheme is charged against the service's capital cash limit for the year in which the scheme is started. Some schemes, such as lump sum provisions and block votes, are controlled on an `expenditure' basis. In those cases, the amount actually spent in the year is charged against the cash limit. The total of £224.4m shown in Table 1 for the schemes committed in 2006/07 is an aggregate for both `starts' and `expenditure' schemes.

2.3 An analysis by service of the figures in Table 1 is provided in Annex 1.

2.4 Annex 2 shows the adjustments made to the original published capital programme for 2006/07 to reach the `approved value of the capital programme' shown in Table 1.

2.5 Annex 3 lists the schemes committed in 2006/07.

3 Carry forward of schemes not committed by 31 March 2007

3.1 The Executive Member for Policy and Resources agreed in April 2007 that capital schemes that were planned to start by 31 March 2007 but which, for various reasons, will not be committed until 2007/08 should be carried forward to 2007/08. This agreement in principle was subject to the cost of such schemes being accommodated within services' approved capital programme cash limits. Details of the schemes that it is now proposed should be carried forward in accordance with that decision are included in Annex 4. Each service has sufficient resources within their capital programme cash limits to allow all the proposed schemes to be carried forward.

3.2 The total value of schemes and cash limit to be carried forward is £60.0m. This includes £20.3m of Children's Services schemes for which approval to carry forward to 2007/08 has previously been given during the year.

3.3 As Table 2 shows, the proportion of the 2006/07 programme that has been committed in the year, at 73.3%, is lower than has been achieved since steps were taken during 2001 to improve the delivery of the programme. Even so, a substantial programme of £164.4m has still been committed in 2006/07. More would have been committed in the year but for reasons outside the control of the County Council and if it had been possible to complete preparatory work to achieve value for money for late Government announcements on allocations.


Table 2 - Percentage of capital programme committed

	2000/01	2001/02	2002/03	2003/04	2004/05	2005/06	2006/07
	£m	£m	£m	£m	£m	£m	£m
Value of projects
- committed	70.5	128.7	110.6	212.6	144.7	169.5	164.4
- carried forward	34.7	20.4	22.5	29.2	23.1	30.8	60.0
	--------	--------	--------	--------	--------	--------	--------
Total programme	105.2	149.1	133.1	241.8	167.8	200.3	224.4
	--------	--------	--------	--------	--------	--------	--------

Percentage committed	67.0%	86.3%	83.1%	87.9%	86.2%	84.6%	73.3%

3.4 In total, approval is now sought to carry forward 67 individual schemes and block provisions (59 a year ago). In addition, approval has already been given in January and April 2007 to carry forward 20 Children's Services schemes (8 a year ago).

3.5 The main reasons for the increase in schemes to be carried forward are:

· £9.6m of the Government's grant allocation of £10.2m in 2006/07 for children's centres has not been committed. This allocation was not added to the Children's Services capital programme until March 2006. It will be aggregated with a further Government allocation of £8.5m for children's centres in the 2007/08 capital programme

· changes in scope, brief and planning of a number of Children's Services schemes for schools which meant that it was necessary to defer them to 2006/07, including the proposals to rationalise and improve primary school provision in Hedge End at a cost of £10.0m. These delays had been identified earlier in the year and the revised plans were built into the new four-year capital programme for 2007/08 to 2010/11 which was approved in February 2007

· a £5.3m increase in the amount to be carried forward for capital repairs funded from local resources and Government grant. This includes £1.6m for capital repairs funded by the Dedicated Schools Grant to be carried forward to 2007/08 subject to the approval by the Schools Forum of an increased limit for central spending in 2007/08

· delays in the £5.0m IT Services scheme to replace the Castle telephone system and implement an Enterprise licence agreement for IT infrastructure. This scheme was added to the capital programme in December 2006. The telephone system is dependent on progress on other network replacement work at the Castle and on external suppliers. Implementation of the licence agreement has been delayed pending the installation of new servers

· Adult Services only committed 64% (£4.4m) of their increased capital programme for 2006/07 which was approved following a review by Cabinet in July 2006.

3.6 The reasons for not committing each individual scheme during the year are listed in Annex 4.

4 Capital expenditure and financing 2006/07

4.1 Total expenditure actually incurred in 2006/07, arising from the capital programme for 2006/07 and earlier years, was £173.2m. This is £18.9m or 9.9% lower than the revised estimate for 2006/07. The timing of capital expenditure flows between financial years is often difficult to predict. The delays in committing a significant proportion of the capital programme for 2006/07 will have reduced the level of payments in the year. In addition, improved arrangements were introduced in 2006/07 for reviewing the profile of capital expenditure over financial years for property-related schemes, which is likely to have resulted in a one-off reduction in the level of capital expenditure.

4.2 An analysis of the expenditure of £173.2m by service and type is included in Annex 5.

4.3 The proposed method of financing this expenditure is set out in Table 3 below:


Table 3 - Capital financing 2006/07

	Adjusted	Actuals	Variation	Actual
	revised			funding
	estimate
	£000	£000	£000	%

Government supported borrowing	41,876	39,095	-2,781	22.6%
Unsupported borrowing
- for capital schemes	19,060	22,864	3,804	13.2%
- repayments from capital receipts	-3,855	-3,855	-	-2.2%
- temporary borrowing:
- to meet shortfall in 2006/07	4,864	-	-4,864	-
- repayment of borrowing in 2005/06	-	-1,861	-1,861	-1.1%
Government capital grants	55,272	50,358	-4,914	29.1%
Contributions from developers
and outside agencies	24,423	20,699	-3,724	11.9%
Capital receipts	27,062	24,228	-2,834	14.0%
Revenue reserves - trading
units and insurance fund	4,175	3,836	-339	2.2%
Revenue contributions
- general corporate provision	17,723	17,723	-	10.2%
- set aside by schools	1,952	1,952	-	1.1%
- repayment from capital receipts of
loans under the School Balances Loan
Scheme	-382	-382	-	-0.2%
- transfer to capital reserve	-	-1,432	-1,432	-0.8%
	-----------	-----------	-----------	-----------
	192,170	173,225	-18,945	100.0%
	-----------	-----------	-----------	-----------

4.4 The revised estimates of capital expenditure flows and capital resources agreed by Cabinet in February 2007 included the use of unsupported borrowing of £4.9m in 2006/07 to meet a forecast temporary shortfall of resources pending the receipt of capital resources in 2007/08 and later years. In the event, the lower level of actual capital expenditure in 2006/07 has removed the need for any temporary unsupported borrowing. Instead, it is possible to repay the temporary borrowing of £1.9m raised in 2005/06 and to make a contribution of £1.4m to the capital reserve.

5 Borrowing

5.1 Since 1 April 2004, local authorities have been permitted to borrow for capital purposes without specific approval from the Government, provided their actions meet the requirements of the Prudential Code for Capital Finance introduced by the Local Government Act 2003. Such borrowing does not attract any support from the Government towards the repayment and interest costs, which fall wholly on the County Council's own resources. Cabinet agreed criteria for the use of `prudential borrowing' in November 2003, with revisions in February 2006. Since then, its use has been agreed for a number of capital schemes, primarily on an invest-to-save basis. It is proposed that a total of £22.9m is borrowed in 2006/07 for these schemes, as summarised in Annex 6, in accordance with the approved criteria. The unsupported borrowing in previous years for two schemes, at Crestwood College of Business and Enterprise and Chiltern Primary School, can be repaid following the completion of the capital receipts for those schemes in 2006/07.

5.2 The Code includes a number of indicators intended to illustrate whether local authorities are acting prudently. The County Council's latest position on these prudential indicators following the 2006/07 outturn is summarised in Appendix 6. It shows that the County Council continues to be in full compliance with the requirements of the Code.

5.3 In addition to the prudential borrowing, it is proposed that £39.1m of loans are raised in 2006/07 on the basis of the Government `supported' borrowing allocations which are supposed to attract revenue grant from the Government towards the repayment and interest costs. This is £2.8m less than the revised estimate for Government supported borrowing, as shown in Table 3. This £2.8m relates to capital expenditure which will be incurred in 2007/08 when the unused borrowing allocation of £2.8m will be utilised.

5.4 These borrowing allocations are described as `Government supported' but 2006/07 is the first year in which these allocations will not be fully supported by additional revenue support grant. The Government changed its methodology with effect from 2006/07 for calculating the minimum floor level of grant for authorities, such as the County Council, whose grant increase falls below a floor threshold. Grant entitlements arising from the use of Government `supported' borrowing approvals in 2006/07 and future years will no longer automatically be added to the floor level of grant. Cabinet agreed in February 2006 to continue to use Government borrowing allocations in full for 2006/07 in the hope that the Government would reconsider its decision for future years. As no action has been taken by the Government, Cabinet confirmed in December 2006 that the take-up of `supported' borrowing approvals from 2007/08 onwards will be limited to the level consistent with an annual increase in the capital financing requirement of 2.5%. Unless the Government announces a change of policy in the Comprehensive Spending Review in the autumn, 2006/07 will be last year in which full use will be made of Government supported borrowing allocations.

5.5 The Government has also given £50.4m of capital grants towards expenditure in 2006/07.

6 Capital receipts

6.1 Capital receipts from the sale of land and property totalling £24.2m were obtained in 2006/07. This fell short of the adjusted estimate of £27.1m reported to Cabinet in February 2007. It had been expected that at least one of the £3m to £4m receipts for land sales at Town Centre West and Merton Rise in Basingstoke would be obtained in 2006/07. In the event, both were delayed until 2007/08 and the target for 2007/08 can be adjusted accordingly.

6.2 Services' proposed shares of capital receipts in 2006/07 are summarised in Annex 7. The County Council's policy allows services to retain 25% of capital receipts from the sale of their assets, with up to 100% for approved in/out schemes. Receipts from development account and county farm sales are retained for corporate use unless, in the case of county farm sales, alternative proposals are specifically approved. In accordance with this policy, services are entitled to £17.1m from the capital receipts in 2006/07. Cabinet has previously approved the addition to the capital programme of £15.2m from this amount, including schemes at Crestwood College for Business and Enterprise, John Hunt of Everest Community School, Chiltern Primary School, Blackfield Primary School and Alton Day Services. This leaves a total of £1.9m for which approval is now required for allocation to services, as set out in Annex 7.

6.3 Environment's share of capital receipts in Annex 7 allows for a contribution of £26,000 on a one-off basis, allocated before calculating the 25% share, to finance the second stage of a project due to be carried out over the next two years to improve the digital information available on highway land ownership. This project is expected to provide a rapid payback from the identification of surplus highway land for disposal.


Analysis of capital programme 2006/07 and requests by services to carry forward capital schemes to 2007/08

	(1)	(2)	(3)	(4)	(5)	(6)
	Approved	Schemes	Schemes	Schemes	Unallocated	Total
	value of	committed	for which	already	cash limit	cash limit
	programme	in 2006/07	approval	approved	available	carried
			to carry	for carry	for carry	forward to
			forward	forward	forward to	2007/08
			is now		2007/08	(columns
			requested			3+4+5)

	£000	£000	£000	£000	£000	£000

Adult Services	6,847	4,363	2,484	-	-	2,484

Children's Services	88,196	51,693	15,870	20,340	293	36,503

Environment	41,447	39,957	1,490	-	-	1,490

Policy and Resources	86,232	67,249	18,801	-	182	18,983

Recreation & Heritage	1,679	1,143	512	-	24	536

	----------	----------	----------	----------	----------	----------
	224,401	164,405	39,157	20,340	499	59,996
	----------	----------	----------	----------	----------	----------

Details of these figures are provided in:

Annex 2 Approved value of programme: the adjustments to the capital programme originally agreed in February 2006 (column 1 above)

Annex 3 List of schemes committed in 2006/07 (column 2 above)

Annex 4 List of schemes not committed by 31 March 2007, to be carried forward to 2007/08 (column 3 above)


Services' capital cash limits 2006/07 - adjustments

	Adult	Children's	Environ-	Policy &	Recreation	Total
	Services	Services	ment	Resources	& Heritage
	£000	£000	£000	£000	£000	£000

Programme approved February 2006	1,378	62,492	39,435	71,388	611	175,304

Schemes brought forward from 2005/06	861	11,017	2,631	9,322	666	24,497
Balance of cash limit brought forward
from 2005/06	-	590	-	-	183	773
Share of capital receipts from 2005/06	-	235	-	249	13	497
Transfers to/from revenue	-	-20	61	-693	-14	-666
Increase in Adult Services' programme
agreed by Cabinet in July 2006	4,608	-	-	-	-	4,608
Adjustments to Environment's
programme to manage expenditure
flows within the resources available	-	-	-1,027	-	-	-1,027
Reallocation of unspent resources from
previous years	-	-	277	180	-	457
Government grant allocations:
Early years	-	10,226	-	-	-	10,226
Specialist schools	-	300	-	-	-	300
Sustainable travel	-	418	-	-	-	418
Youth capital fund	-	514	-	-	-	514
LPSA 2 pump priming grant	-	-	70	5	-	75
LAA funding for other local authorities	-	-	-	414	-	414
Additional contributions to schemes	-	641	-	-	220	861
Approved use of unsupported borrowing	-	1,783	-	5,873	-	7,656
Deletion of business units' schemes now
included in the programme for 2007/08	-	-	-	-506	-	-506
	----------	----------	----------	----------	----------	----------
Approved value of programme 2006/07	6,847	88,196	41,447	86,232	1,679	224,401
	----------	----------	----------	----------	----------	----------

Capital Programme
Schemes committed in 2006/07		Value
		£000

Adult Services

Locally resourced programme
Contribution to improvements to homes for older people		1,320
IT schemes 2004/05 and 2005/06		1,756
Minor works, furniture and equipment 2005/06		309
Furniture and equipment in residential and day care premises		538
Furniture and equipment in office bases		31
Minor works 2006/07		65
IT equipment		13
Supported by Government allocations
Mental health services		14
Information management systems		317

Total Adult Services		4,363


Children's Services

Supported by Government allocations
Pinewood Infant School, Farnborough		3,815
Beaulieu Primary School		408
Burghclere Primary School		510
Greatham Primary School, Liss		750
Crofton Hammond Junior School		400
Curdridge Primary School		711
Micheldever Primary School		1,980
Primary School Playing Field Drainage		150
Hardley School, Holbury		1,980
Cove School, Farnborough		391
Portchester Community School, Schools Access Initiative		300
Sundridge School, Havant		5,697
Woodlands Education Centre, Waterlooville		5,733
Swanwick Lodge Secure Unit, Fareham		969
Trospacc, Havant		300
Mill Hill Early Years Centre, Waterlooville		288
Oak Meadow Early Years Centre, Fareham		350
Youth Capital Fund		307
Extended Schools Small Projects		249
Health and Safety Block Vote		263
School Security		350
Schools' Devolved Capital		21,106



Children's Services - continued
Works under £250,000		3,270
Schools Access Initiative	#	1,169
Furniture and equipment	#	247

Total Children's Services		51,693


Environment

Locally resourced programme
Environmental improvements		1,203
Waste management landfill remedial works		63
Household waste recycling centres		1,025
Private street works and other minor expenditure		66
Structural maintenance of roads and bridges (net)	#	10,365
Supported by Government allocations
Casualty reduction programme
A325/C84 Bucks Horn Oak crossroads, East Hampshire		253
Casualty reduction partnership (net)	#	324
Low cost safety schemes (net)	#	602
Carriageway surface treatment programme	#	1,206
Refurbishment and betterment (net)	#	239
Area strategies - Central Hampshire
London Street to Newbury Street, Andover, cycles (net)		23
Selborne village initiative		170
Alton town centre accessibility (net)		229
Andover quality bus partnership		200
Area strategies - New Forest
New Forest car free tourism		101
Ashurst to Lyndhurst, cycles		490
New Street, Lymington town centre accessibility (net)		100
Area strategies - North Hampshire
Basingstoke route 3 quality bus partnership		200
North Popley to Basingstoke town centre, cycles (net)		25
B3272 corridor, Yateley (net)		180
Kingsclere village initiatives (net)		60
North Camp, Farnborough phase 2 (net)		15
Area strategies - Solent
Emsworth town centre accessibility (net)		274
Havant quality bus partnership		500
Hythe town centre (net)		67
Lee-on-the-Solent sustainable suburbs (net)		114
Titchfield High Street (net)		50
Southampton to Waterside quality bus partnership (net)		350

Environment - continued

Town Quay pontoon		400
Hythe Pier maintenance		90
Other Integrated Transport
Road safety schemes (Local Public Service Agreement 2)		70
Pedestrian crossing programme (net)		343
Community transport vehicles		300
Sign clutter removal		150
Minor improvements (net)		145
Local Transport Plan monitoring and initiatives	#	29
Rail stations and interchanges	#	82
Passenger transport information	#	188
Air quality monitoring	#	22
Recreational cycling	#	4
Safer routes to schools (net)	#	1,086
Community safety initiative (net)	#	62
Minor traffic management (net)	#	455
Access to countryside	#	159
Street lighting column replacement		800
Structural maintenance of roads and bridges (net)	#	17,078

Total Environment		39,957


Policy and Resources

Locally resourced programme
Ashburton Court - redevelopment		40,166
Office accommodation		125
Economic prosperity		22
Coastal conservation		114
Regulatory services - equipment		46
Capital repairs	#	4,840
Land management		132
Rowner Youth Services scheme		150
Disposal of sites fees		617
North Popley infrastructure compensation costs		189
County Farms capital receipt funded scheme		60
IT Services - server consolidation		800
IT Services - Castle complex network replacement		700
Local Area Agreement capital funding to other authorities		414
Advantageous land		445


Policy and Resources - continued

Supported by Government allocations
New Deals for Schools condition funding	#	9,864
Capital repairs - schools	#	8,565

Total Policy and Resources		67,249


Recreation and Heritage

Locally resourced programme
Winchester Discovery Centre		100
Library improvements		248
Whitchurch library - contribution to building and fit out		65
Museums and archives improvements		163
Argoed Lwyd dining room extension		50
Countryside and rights of way improvements		111
Crow Lane, Ringwood - bridleway access		26
Community buildings and village halls		100
Disability Discrimination Act projects		137
Health & safety improvements		50
Minor improvement schemes		25
Product development		4
ICT development		49
Higher cost of completed schemes		15

Total Recreation and Heritage		1,143


Total schemes committed in 2006/07		164,405

# indicates schemes controlled on an expenditure basis. All other schemes are

controlled on a starts basis


Capital Programme 2006/07
Schemes not committed by 31 March 2007, to be carried forward to 2007/08

Schemes	Value	Latest	Reasons for Delay
	£000	Start Date

Adult Services

Older persons day centre, Challenger	750	July 2007	Design and planning delays
Way, Hythe and Dibden
IT training base, Nuance Global	228	April 2007	Linked to major corporate scheme
House, Eastleigh
Minor works	435	Ongoing	Linked to major schemes
Furniture and equipment in	276	Ongoing	Linked to refurbishments
residential and day care premises
Furniture and equipment in office	84	Ongoing	Linked to delayed office moves
bases
Extra care supported housing	82	September 2007	Property purchase fell through
Community equipment stock	100	September 2007	Delays in a new community equipment
			building, part funded from this
			provision
IT Equipment	59	Ongoing	Awaiting decisions on restructure
Mental health services	376	April 2007	Delay in formulating strategy
Information management systems	94	Ongoing	Balance of allocation

Total Adult Services	2,484		36.3% of schemes approved to start
			in 2006/07 to be carried forward


Children's Services

Henry Tyndale School, Farnborough	564	June 2007	Scheme re-scoped to reflect school's
			proposed specialist status
Bay House School, Gosport	100	To be confirmed	Discussions with Learning and Skills
			Council concerning funding of fees
Science and Food Technology
Quilley School of Engineering,	80	July 2007	)
Eastleigh			) School were unable to release
Calthorpe Park School, Fleet	120	July 2007	) accommodation during term time
The Connaught School, Aldershot	80	July 2007	)




Children's Services - continued

Fernhill School and Language	250	July 2007	School were unable to release
College, Farnborough - computer			accommodation during term time
design and technology
Yateley School - 14-19 provision	60	May 2007	Delayed to early 2007/08
Specialist status
Cams Hill, Fareham	100	October 2007	Developing briefs with school
Noadswood School, Dibden Purlieu	100	October 2007	Developing briefs with school
Staff facilities
Bransgore Primary School	30	September 2007	Scope of work not finalised
Fawley Infant School	50	December 2007	Delays on planning permission
Early Years
Bishopswood Infant School, Tadley -	50	June 2007	Delay in contribution to third party
Greenacre Playgroup			provider
Aviary Early Years Centre, Eastleigh	155	July 2007	Developing brief with centre manager
Block votes
Children's homes	286	Various	)
Foster carers' homes	300	Various	)
Children's centres	9,593	Various	)
Extended schools	266	Various	)
Temporary early education facilities	95	Various	)
14-19 Agenda	147	Various	) To be aggregated with 2007/08
Management of falling rolls	299	Various	) provisions
Education other than at school	126	Various	)
Sustainability projects	600	Various	)
Health and safety issues	60	Various	)
Schools access initiative	1,279	Various	)
Fees to progress land sales	176	Various	)
Surestart contingency	354	Various	Discussions with DfES on future use
Furniture and equipment	550	Various	Allocated to schools but not yet spent

Total Children's Services	15,870		18.0% of schemes approved to start
			in 2006/07 to be carried forward




Environment

Structural maintenance - locally	1,223	2007/08	Provision controlled on an expenditure
resourced			basis
Northern New Forest HGV	100	June 2007	Awaiting approval from the Highways
restrictions			Agency and consultations with
			National Park Authority
Intelligent transport systems -	42	May 2007	Difficulties in procuring equipment
Basingstoke and countywide
Springles Lane, Whiteley	50	May 2007	Delayed following objections to road
			closure
Swanwick Station Interchange	50	June 2007	Scheme to be implemented by South
			West Trains
Beeches Hill, Bishop's Waltham	25	May 2007	Extended consultations with residents
			required

Total Environment	1,490		3.6% of schemes approved to start
			in 2006/07 to be carried forward

Policy and Resources

Aldershot Enterprise Centre	64	2007/08	Delay by Ministry of Defence in
			releasing land for redevelopment
Economic prosperity - eVolve	5	2007/08	Delay in progressing to final stage
Economic prosperity - local food	15	2007/08	Reappraisal of location options
centre
Fort Gilkicker	100	Not known	Ongoing negotiation to secure disposal
Coastal defence works	58	2007/08	Various schemes to be carried forward
Land management minor schemes	32	2007/08	Various schemes to be carried forward
Office accommodation	499	2007/08	Resources retained to have strategic
			impact when opportunity / need arises
Capital repairs - schools	1,629	2007/08	Various schemes to be carried forward
			subject to the approval by the Schools
			Forum of the increased limit for central
			spending in 2007/08
Capital repairs - other	2,122	2007/08	Various schemes to be carried forward
New Deals for Schools condition	8,479	2007/08	Government funding requires that
funding			resources are spent by August 2007
Policy and Resources - continued

Advance and advantageous land	448	2006/07	Resources retained to have strategic
purchases			impact when opportunity / need arises
Disposal of sites fees	25	2007/08	Resources retained to have strategic
			impact when opportunity / need arises
Business units:
Supplies	208	2007/08	Delayed radio data terminals
HC3S (Catering)	100	2007/08	Changed plans for school kitchen
			improvements
IT Services - Castle telephone	5,017	2007/08	Telephone system dependent on other
system replacement and			network replacement and external
Enterprise licence agreement for			suppliers. Implementation of the
infrastructure			licence agreement delayed pending
			installation of new servers

Total Policy and Resources	18,801		21.8% of schemes approved to start
			in 2006/07 to be carried forward


Recreation and Heritage

Discovery centres and library	2	Summer 2007	Operational reasons
improvements
Bursledon library fit out	40	Winter 2007	Operational reasons
Outdoor centres	48	2007/08	Operational reasons
Countryside and rights of way	82	Summer 2007	Operational reasons
improvements
Staunton Country Park	13	Summer 2007	Assembling funds from other sources
Grants to village halls	175	Unknown	Delays in finalising schemes
Community buildings	75	Summer 2007	Operational reasons
Product development	30	Spring 2007	Delay in finalising scheme
Disability Discrimination Act	7	Spring 2007	Operational reasons
schemes
Hot surfaces	40	Summer 2007	Operational reasons

Total Recreation and Heritage	512		30.5% of schemes approved to start
			in 2006/07 to be carried forward
Total all services	39,157		17.4% of schemes approved to start
			in 2006/07 to be carried forward
Add: Children's Services schemes
previously approved for carry	20,340
forward to 2007/08

Total schemes carried forward	59,497		26.5% of schemes approved to start
			in 2006/07 to be carried forward
Add: balance of cash limit carried
forward	499

Total cash limit carried forward	59,996		26.7% of schemes approved to start
			in 2006/07 to be carried forward

Summary of capital expenditure 2006/07

Analysis by service

	£000	%

Adult Services	12,362	7.1
Children's Services	88,320	51.0
Environment	53,618	31.0
Policy and Resources	11,997	6.9
Recreation and Heritage	6,928	4.0
	-----------	--------
	173,225	100.0
	-----------	--------

Analysis by type of expenditure

	£000	%

Land	710	0.4
Construction work	139,008	80.2
Fees and salaries	25,577	14.8
Furniture, equipment and vehicles	7,930	4.6
	-----------	--------
	173,225	100.0
	-----------	--------

Unsupported borrowing in 2006/07

	£000
For specific capital schemes
Winchester Discovery Centre	1,231
John Hunt of Everest replacement school	13,709
Waterside Primary School	935
Dowd's Farm Primary School, Hedge End	107
Kings Copse Primary School, Hedge End	153
Basingstoke School Plus	162
Burnham Copse Primary School, Tadley	486
Kings Worthy Primary School	104
Swanwick Lodge Secure Unit, Swanwick	86
Ashburton Court, Winchester	3,650
Locally resourced projects in lieu of Hantsdirect set-up costs	2,241
	---------
Total - specific schemes	22,864

Repayments from capital receipts
Crestwood College for Business and Enterprise	-2,106
Chiltern Primary School	-1,749

Repayment of temporary borrowing to meet shortfall in 2005/06	-1,861

	---------
Total net unsupported borrowing in 2006/07	17,148
	---------

Analysis of capital receipts 2006/07


	(1)	(2)	(3)	(4)
	Net	Shares from in/out		25% share of
	capital	and other schemes		qualifying
	receipts	previously	now	receipts
		added to	available to	now due to
		programme	be added to	services
			programme

	£000	£000	£000	£000

Adult Services	2,351	1,245	151	-
Children's Services	16,128	12,475	536	-
Environment	1,424	-	-	376
Policy and Resources
- Development account	42	-	-	-
- County farms	474	-	119	-
- Other	2,109	-	306	408
Recreation and Heritage	1,700	1,450	-	13
	-----------	-----------	-----------	-----------
	24,228	15,170	1,112	797
	-----------	-----------

Total now to be added to services' programmes			1,909
			-----------

The capital receipts used to repay unsupported borrowing and loans from the School Balances Loan Scheme, totalling £4.237m, are included column (2) in the table above.

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