Budget heading

Variation

Adjusted cash limit

Reason

£'000

£'000

Older people (aged 65 or over) including older mentally ill

6,167

128,883

Actual client numbers reduced by 6% over the year and savings targets were exceeded, however the full year impact of the pressures brought forward from 2005/06, particularly in relation to purchased domiciliary care, more than offset this. Furthermore demographic factors leading to greater dependency levels resulted in an increase in the average cost of care per client.

Adults under 65 years with a physical or sensory impairment

918

24,416

Despite exceeding savings targets and reductions in client numbers this was offset by the full year effect of the pressure brought forward from 2005/06 along with increases in demand due to ongoing demographic factors resulting in increases in the average cost of packages.

Adults under 65 years with a learning disability

2,896

55,016

Whilst there was significant progress in securing reductions in the client base this has been offset by the full year effect of demand brought forward from 2005/06, increased complexity of care needs and ongoing difficulties associated with securing continuing care.

Adults under 65 years with mental health needs

70

12,267

Ongoing pressures in the operational care budgets have been offset by strict staff vacancy management.

Other adult services

-429

1,530

Mainly planned residential placements for substance misuse either not taken up or completed by clients.

Supported employment

-118

979

Savings from rigorous reviews and contract negotiation.

Contingency

-2,000

2,000

Planned underspend to offset budget pressures.

Budget heading

Variation

Adjusted original cash limit

Reason

£'000

£'000

Schools Budget

School Specific Contingency

-414

3,49

Savings resulting from the cost of temporary classroom rentals being lower than expected (-£535,000), more income from excluded pupils (-£57,000), money set aside for emergencies such as flooding not being needed (-£50,000), extra cost of business rates (+£251,000), and a number of smaller savings including Criminal Records Bureau checks, other rentals, and income from Learning and Skills Council (-£23,000).

Education Other Than At School(EOTAS)

-88

7,121

Basingstoke School Plus underspend (-£109,000) which had already been agreed for carry forward by Schools Forum.

Rest of EOTAS, overspend (+£21,000) as a result of a combination of several small factors.

Pupils with Statements

-636

7,454

Underspend (-£400,000) identified in summer 2006, and used to offset pressures on out-county special school budget. Further underspend due to lower than forecast expenditure against high cost packages for special schools (-£114,000); and a saving from lower inter authority charges (fewer pupils), and greater income (-£122,000)

Independent and Voluntary (Out County) Special Schools

328

7,461

Fee increases in 2006/07 (+£480,000), negotiated fee refunds (-£81,000), and late starts (-£71,000)

Inter Authority Recoupment

337

634

Late notification of pupil movements from 2005/06 (+£100,000, above inflation cost increases from other LEAs (+£110,000), changes late in 2006/07 (+£22,000), and less income from Leigh House hospital school as a result of more pupils from Hampshrie, and fewer from other authorities (+£85,000), and other small variances (+£20,000)

Special Education Support Services Recharge

-273

1,895

Slippage in the setting up of the Locality Teams has resulted in an underspending against the Change for Children - Combined Budget (-£100,000). Also, an underspending (-£173,000) had arisen in relation to Early Education and Childcare Unit (EECU) expenditure which is eligible for General Sure Start Grant (GSSG) funding. Schools Forum (December 2006) agreed that these amounts should be carried forward to 2007/08.

Assistance to voluntary and Private Providers

-688

1,748

Grants to Early Years Provides eligible for GSSG funding, thereby resulting in an unerspend. This is part of the £1.36m approved by Schools Forum in December 2006.

Early Years Support Services Recharge

-566

566

Underspending resulting from the transfer of eligible EECU expenditure to GSSG, agreed by Schools Forum (December 2006) to be carried forward to 2007/08.

Teachers' Pay Reform Payments

-618

18,856

Pay reform payments for supply teachers for September 2006 to March 2007 to be processed through 2007/08 accounts (-£200,000). Fewer claims than expected by schools for teachers entitled to such payments (-£418,000).

Other minor variations

103

632,454

This cash limit includes the individual schools' budgets (£558.215m)

Carry Forward of Dedicated Schools Grants

2,515

-2,515

DfES require that DSG underspends be carried forward.

Sub Total Schools' Budget

0

679,023

LEA Budget

Premature Retirement

106

2,663

Increases in ongoing pensions costs (+£208,000), offset by a saving of (-£99,000) in one-off redundancy costs.

Interest on Schools Balances and Other Miscellaneous

-139

-671

Increased interest rates, and increased schools' balances upon which the interest is calculated.

Home to School and Home to College Transport

367

21,440

Increased contract costs (inflation, catchment schools being full, net effect of pupil movements, and complex needs, offset by spend to save savings) (+£382,000), underspends on escorts' salaries and overheads from vacancies (-£34,000), deferring Criminal Records Bureau renewals (-£25,000), and other pressures (mainly season tickets) (+£44,000).

Pupil Support

-79

400

A reduction in the number of claims for uniform allowances.

Teachers' Pay Reform Payments (non-Schools)

-87

413

A reduction in the number of non-schools teachers entitled to such payments.

Community

-37

2,008

One school ceasing community activities and returning allocation (-£12,000), part of a contingency not being needed (£16,000), and various other small savings (-£9,000).

Departmental Support Services (eg, Education Psychologists, Education Welfare, IT, Performance & Resources Branch etc).

-371

24,384

Eligible expenditure recharged to GSSG, as agreed by Schools Forum in December 2006 (-£340,000). There was an underspend against the IT budget (-£112,000) as data warehouse and departmental restructuring costs incurred during the eyar were lower than anticipated, offset by additional recharges and other cots (£81,000).

Unallocated Adjustment

-116

116

Other minor variations

-4

16,776

This cash limit includes the Standards Fund - non-devolved (£6.557m)

Contribution from Business Units

-221

221

Required part of the agreed £300,000 contribution set aside to offset any overspend

Sub Total for LEA budget

-1,381

68,550

Children's Social Care

Commissioning and Social Work

450

17,235

Higher than anticipated expenditure within fieldwork teams including the impact of agency staff being used to cover difficult to recruit to vacancies.

Children Looked After

1,961

30,730

This represents the ongoing pressures as regularly reported on, for which financial provision was made in the 2006/07 revised budget and in the 2007/08 budget. The main pressure areas are: Non-county placements (£784,000), Independent Fostering Agencies (£632,000) residential children's homes (£108,000) and in-house fostering (£492,000).

Family Support Services

235

6,212

The majority of this budget relates to support for children with disabilities, for which there has been a significant increase in demand . The main variations relate to Direct Payments (£154,000 - an increase of about 20 clients to 130 at March 2007) and other forms of support such as adoption, kinship care, residence order and special guardianship order allowances (£218,000). These are offset by underspends on other services such as equipment and adaptations (-£77,000)

Youth Justice

-195

2,303

The final outturn for Swanwick Lodge Secure Unit is an underspend of £204,000. This includes reduced expenditure of £113,000 (staff and other costs) and additional income from `spot' selling of beds (£91,000).

Other Children and Families

-381

5,533

This underspend largely reflects three areas where budgets were set up at the start of the year that have been re-allocated as part of the 2007/08 budget process (Youth Justice, Quality Protects and Asylum Seekers).

Management and Support

-291

291

Management & Support costs are generally apportioned or allocated across the various service headings within Children's Social Care. The underspend includes savings within training (-£80,000) and a reduction in the final amount of Service Level Agreement charges paid to Adult Services for vacancies held within the Performance Management Unit (-£60,000). A further £65,000 budget was transferred from Adult Services to Children's Services as final agreement on the legal budget disaggregation, therefore offsetting the earlier reported pressure on legal services.

Recovery Plan

-374

374

The savings relating to this have been achieved within the above headings.

Other Minor Variations

-24

2,705

This cash limit includes the Children's Fund (£1.942m - nil variance).

Sub Total Children's Social Care

1381

65,383

Total Children's Services Department

0

812,956

Budget heading

Variation

Adjusted cash limit

Reason

£'000

£'000

Highways and transportation

Highways maintenance - county roads and bridges

39

21,128

A number of minor variations including higher expenditure on routine repairs, gully cleansing and technical surveys, partially offset by lower spending on highways maintenance IT systems development and support costs.

School crossing patrols

6

980

Improved recruitment and retention of school crossing patrol officers.

Public transport

6

6,347

Higher expenditure on passenger transport surveys.

Management and support services

-29

19,620

Savings on staff salaries, temporary employees and staff travel. Partially offset by higher expenditure on scheme feasibility studies, general advertising, lower capital recharges and fee income.

Waste management

Non-contract related services

-55

3,610

Underspendings on disposal of abandoned vehicles, promotions and developments and facility maintenance. Partially offset by higher expenditure on waste management administration.

Budget heading

Variation

Adjusted cash limit

Reason

£'000

£'000

County Treasurer's

Printing

-77

264

Printing reductions through the shared council tax leaflet, variable data printing and an increased use of the website for providing documents for downloading.

IT projects

-48

1,946

Slippage of IT projects.

Pension Fund Administration

52

1,633

Maintaining the charge per member to the Pension Fund at 2005/06 levels.

Chief Executive's

County Council Elections

-31

58

No by-elections in 2006/07.

Members Expenses

-33

1,969

Reduced demand for training and development and reduced spend on special responsibility payments.

Corporate hospitality

-14

82

The Leader and Chairman held fewer events in 2006/07

Trade Unions

22

116

Additional costs relating to previously disputed HPSN charges settled in 2006/07 and additional TU secondments. The number of secondments will reduce in 2007/08.

Property, Business & Regulatory

County Farms

-12

334

Improved income in second half of the year together with management action to reduce costs.

Corporately held land

113

-292

Lost income through vacant development units, and reduced income and consistently high maintenance liability in Corporate Estate.

Sites for Gypsies and travellers

67

115

Rent loss through vacancies and arrears.

Scientific Service

48

20

Outturn position has improved since revised budget forecast as a result of management action to control costs despite continuing difficult trading circumstances.

Trading Standards

-65

3,143

Savings resulting from vacancy management.

Coroners

99

857

Higher mortuary fees, court attendance costs and the requirement for special analyses and examinations.

P&R other budgets

Grants to voluntary organisations

-17

435

Having considered eligible grant applications during 2006/07, there is an uncommitted budget for grants to voluntary organisations and Sports Bursaries.

External Audit Fee

-77

363

Reduction in audit fees for grant claims related to the Authority's `Four Star'status.

Castle Restaurant

-11

63

Lower cost interim arrangements during Ashburton Court redevelopment.

Miscellaneous expenses

-106

22

Writing back of unpresented cheques and unatributable receipts

Budget heading

Variation

Adjusted cash limit

Reason

£'000

£'000

Libraries and information

Employees

39

12,652

The overspend on employees during 2006/07 occurred primarily because of the re-grading of Library Assistants. There was a corresponding increase in expenditure of £80,000. This pressure however, was partially off-set by the exercise of vacancy management for the remainder of the financial year.

Premises

45

1,893

The primary factor driving premises related expenditure during 2006/07, was the cost of electricity. The resulting overspend was the combined effect of increased prices and utilisation rates which, were in excess of those anticipated for the year.

Other, but less significant areas of spend contributing to the pressure on the premises budget for libraries, included rent and contract cleaning.

Supplies and Services

44

855

Pressure on communications related costs is the key variable contributing to the overspend against this budget heading for the Library Service.

Income

26

1,646

Income for the Library Service was lower than targeted due primarily, to reduced demand for videos and DVD's.

Reduced income from fines also contributed to the shortfall in income against targets for the year.

Arts

Employees

-21

969

The under-spend against the employees heading for the Arts Service, is the combined effect of slippages in the recruitment process and the adoption of more demand-responsive employment of temporary staff (bar and security staff for example).

Income

-12

775

Additional income from Arts Centres was received during the year.

Policy Development

Employees

-39

188

A vacancy for a Workplace Activity Development Officer was held during 2006. This resulted in an under-spend of £15k.

In addition to this, a proportion of the budget had been allocated to finance the cost of an R&H review to be completed in 2006/07. The final cost was less than anticipated, resulting in an under-spend of £20k against this heading for the Policy Development fund.

Supplies and Services

-48

442

An allocation was factored into the Supplies and Services budget to finance the cost of equalities related project work to be completed for R&H. This work has been scheduled for 2007/08, giving rise to an under-spend of £35k for 2006/07.

Sport and Community

-38

1,781

Savings on vacancy held during the year.