Archived decisions

Notes to the core financial statements

1a

Children's Services and Education and Adult Social Care

In line with the Best Value Code of Practice classification of services, children's social care

is now shown with Education and adult social care becomes a separate service classification.

The 2006/07 comparative figures in the income and expenditure account for Education

have been increased and for Social Services decreased by £64.747m to reflect this change.

1b

Disclosure of deployment of Dedicated Schools Grant

The Council's expenditure on schools is funded by grant money from the

Department for Children Schools and Families, the Dedicated Schools Grant (DSG).

DSG is ring-fenced and can only be applied to meet expenditure properly included

in the Schools Budget. The Schools Budget includes central expenditure covering

education provision and a restricted range of services provided on an authority-wide

basis and the individual Schools Budget, which is divided into a budget share

for each school. Over and underspends on the two elements are required to be

accounted for separately.

Details of the deployment of DSG receivable for 2007/08 are as follows:

Individual

Central

Schools

Total

Expenditure

Budget

£'000

£'000

£'000

Original grant allocation to schools Budget for the

94,282

552,785

647,067

current year

Adjustment to finalised grant allocation

463

-

463

DSG receivable for the year

94,745

552,785

647,530

DSG applied in the year

-92,447

-552,785

-645,232

Expenditure below 2007/08 DSG

2,298

-

2,298

Carry Forward from 2006/07

4,144

-

4,144

Unapplied grant carried forward to 2008/09

6,442

-

6,442

2

Non-distributed costs

Some costs cannot be attributed to services because they arise from past decisions taken

by the County Council that current service managers cannot influence. These are described

as non-distributed costs and include past service costs relating to pensions.

Past service costs arise from decisions taken in the current year,

but whose financial effect is derived from years of service earned in earlier years.

Further details of pension costs are included in note 7.

3

Exeptional Item

Following a court ruling on the three year cap applied by HMRC on the back dating

of claims for VAT recovery, the County Council was able to recover a further

£168,000 of VAT accounted for on library income for hiring videos/dvds and CDs,

covering the period prior to 1996.

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