Archived decisions

Analysis of variances

Appendix 1

Latest Approved Budget £'000

Over (under) spend £'000

Percentage

Comments

Wholetime fire fighters pay and allowances

33,266

211

0.64%

Continuous professional development (CPD) payments cost £100,000 more than expected and there were fewer leavers or retirees than expected.

Retained fire fighters pay and allowances

6,321

128

2.03%

The retained fire fighters budget is increasingly used for many different purposes as explained in the report. Also in accordance with the long established budget formula this budget has been reduced in line with the falling number of total incidents. It is considered timely to review the formula. The cost of newly created co-responder teams is offset by income - see income.

Pensions

540

32

6.00%

Mainly due to the unforeseen transfer values being paid out for two fire fighters who left the Authority before April 2006 when the new financing arrangements came into force.

Premises related expenses

3,039

(202)

-6.65%

Mainly as a result of capitalising improvement works due to slippage in the capital programme.

Workshop spares and consumables

383

88

23.03%

Additional costs of fitting out new vehicles offset by additional fit out income.

Provisions and catering

86

19

22.26%

Anticipated savings from not running the trainee courses were offset by catering expenses running other courses.

Personal protective equipment (PPE) and uniforms

531

37

6.99%

Partly offset by income for equipping new co-responder teams.

Printing and stationery

308

(31)

-9.98%

Underspendings on photocopier costs and community safety campaigns

Miscellaneous insurances

679

59

8.74%

When it became questionable that fire authorities had the legal powers to set up a mutual insurance company emergency insurance cover (including retrospective cover) had to be put in place until a full tendering process could be arranged. The cost of this more than offset the competitive premiums achieved through the Fire and Rescue Authorities' Mutual Limited (FRAML) and the tendering process.

Information technology and communications

3,055

339

11.10%

Mainly due to delays in rolling out the voice over IP telephone system meant that planned efficiency savings were not fully achieved.

Subscriptions

59

21

35.53%

Unplanned lifetime membership of the Plain English Campaign

Revenue contributions to capital expenditure

860

(63)

-7.32%

Reduced contributions to reflect the reduced capital payments in 2008/09 for the Compartment Fire Behaviour Training facility.

Income

(2,247)

(226)

10.06%

Additional income from:- fit out of new vehicles offset by increased fit out costs (workshop spares and consumables); recovery of costs incurred for the new co-responder teams; recovery of costs incurred in the previous financial year; additional rental income relating to backdated rent for Rushmore fire station.

Interest payments

437

(74)

-16.96%

Due to less capital expenditure than planned and falling interest rates.

Contribution to general reserve

(334)

(66)

19.76%

At the time that the revised budget was prepared it was predicted that there would be an additional £66,000 added to the general balance at the end of the financial year. This will now not happen.

Other

13

Net expenditure overspend

287