ac - north lanarkshireemployee costs the current underspend of f 158,826 in this area is anticipated...

AGENOA ITEM No. ,zk>,,, REPORT

I FINANCE COMMITTEE r: Subject : 1998199 BUDGET MONITORING

REPORT

From : DIRECTOR OF FINANCE PERIOD I 1 4 1 9 8 - 11 110198 I

1 FINANCE DEPARTMENT

1 I Date : 17th NOVEMBER 1998 Ref. : AC

Introduction

I enclose the Budget Monitoring Report for the period 1 April 1998 to 11 October 1998. The report provides a comparison of actual expenditure and income against estimated expenditure and income, and provides explanations of the more significant variances. The report also presents a projected out-turn for the department with details of major underspends and overspends.

Summarv of Budaet Variances

The net expenditure for the year-to-date shows an underspend of f186,621 or 3.42% of the budget, but the projected out-turn is an overspend of f77,878 or 0.48% of the annual budget. While the attached report highlights variances against each of the sections within Finance, the out-turn projection is a result of the reduction in commission received from the West of Scotland Water Authority of €200,000,

The budget variances are made up of several factors which are described in detail in the attached report, and are summarised as follows :-

Explanation of Major Variances E

1. Employee Costs

The current underspend of f 158,826 in this area is anticipated to out-turn at an underspend of f 175,000. The major variance is explained below :-

a) Salaries and Wages 108,182 Underspend This is the result of vacancies and delays in filling vacancies producing savings in excess of the budgeted turnover saving and the pay award shortfall.

2. Supplies and Services

The current underspend o f f 176,931 in this area is anticipated to out-turn at an overspend of €18,000. The major variances are explained below :-

a) Computer Equipment This is a temporary underspend due to the timing of purchases.

124,235 Underspend

b) Computer Software 45,851 Underspend Underspend due to the timing of invoices for I.T. and the new council tax system.

3. Transport and Plant

The current overspend of f3,137 in this area is anticipated to out-turn at an overspend of f21,000. The major variances are explained below :-

a) Excess Travel Expenses These are the costs of the excess travel incurred by those employees whose workplace changed as a result of reorganisation, and is an unbudgeted cost.

b) Employee Travel Expenses Strict control of staff travel has resulted in this underspend.

4. Administration Costs

The current underspend of f25,265 in this area is anticipated to out-turn at an overspend of f67,840. The major variances are explained below :-

a) Professional Fees Invoices from the main I.T. contractor have been delayed by negotiations on extending the contract and the transfer of staff.

b) Staff Life Assurance Scheme Expenditure continues to follow the overspend pattern of previous years, but the Finance department is currently in negotiation with the insurance brokers to reduce these costs.

5. Payments to Other Bodies

The current underspend of f25,995 in this area is anticipated to out-turn at an underspend of f5,962. The major variances are explained below :-

a) Payments to Post Offices Due to delays in claiming commission and reduction in number of council tax payments made at post offices.

b) Council Tax Benefits The number of people qualifying for council tax rebates was below that expected. This underspend is offset by the under-recovery of rebates grant (See 5b).

c) Xerox Contract This contract is for the printing of all payslips, cheques and invoices. The overspend is due to the set-up costs and an underprovision in the initial budget.

6. Income

The current under-recovery of f200,112 in this area is anticipated to out-turn at an under-recovery of f 156,000. The major variances are explained below :-

a) Commission -West of Scotland Water Authority The new contract with WoSWA offers lower rates of commission.

26,524 Overspend

27,903 Underspend

81,469 Underspend

30,293 Overspend

42,170 Underspend

43,404 Underspend

73,475 Overspend

136,291 Under-recovery

b) Council Tax Rebates Grant 40,328 Under-recovery The grant received will be below budget as the benefits awarded were below budget (see 4b).

TOTAL MAJOR VARIANCES

Recommendations

The Committee note the contents of this report.

166,303 Underspend

NORTH LANARKSHIRE COUNCIL

FINANCIAL MONITORING REPORT

1 April 1998 To 11 October 1998 FINANCE DEPARTMENT SUMMARY COMMITTEE : FINANCE

- INE 10. 2) - 1.

2.

3.

4.

5.

6.

7.

8.

9.

10.

11.

DESCRIPTION

(3)

YEAR TO DATE VARIANCE

(6)

BUDGET TO DATE

(4)

ACTUAL TO DATE

(5)

PROJECTED OUT-TURN VARIANCE

(9)

f

175,000 Underspend

4,000 Underspend

(18,000) Overspend

(21,000) Overspend

(67,840) Overspend

5,962 Underspend

0 Underspend

0 Underspend

0 Underspend

TOTAL BUDGET

(1 1

f

6,943,744

6,180

1,741,590

201,305

1,761,809

21,224,780

0

3,879,240

230,000

PROJECTED OUTTURN

(8)

f

2,180

1,759,590

222,305

1,829,649

21,218,818

0

3,879,240

230,000

(7) - %

4.54

18.89

l0.98

3.15)

2.97

0.24

2.39

11.87)

(10) - %

2.52

64.72

(1.03)

10.43)

(3.85)

0.03

0.00

0.00

0.00

0.22

(0.78)

f

158,826 Underspend

2,853 Underspend

176,931 Underspend

(3,137) Overspend

25,265 Underspend

25,995 Underspend

0

0

0

EMPLOYEE COSTS

PROPERTY COSTS

SUPPLIES AND SERVICES

TRANSPORT & PLANT

ADMINISTRATION COSTS

PAYMENTS TO OTHER BODIES

OTHER EXPENDITURE

APPORTIONED EXPENSES

CAPITAL FINANCING COSTS

3,501,653

2,885

843,429

99,612

849,895

10,861,627

0

1,959

0

3,342,827

32

666,498

102,749

824,630

10,835,632

0

1,959

0

TOTAL EXPENDITURE 16,161,060 35,910,526 78,122 Underspend 1 5,774,327 386,733 Underspend 35,988,648 ~~

INCOME

~

10,507,085 (200,112) Under-recovery (1 56,000) Under-recovery 10,707,201 19,895,650 19,739,650

186,621 Underspend NET EXPENDITURE (77,878) Overspend

NORTH LANARKSHIRE COUNCIL FINANCIAL MONITORING REPORT

BUDGET TO DATE

(3)

1,911,854

0

18,025

22,290

429,834

131,656

1 April 1998 To 11 October 1998

ACTUAL TO DATE

(4)

1,857,204

0

26,417

33,765

471,444

208,3313

COMMITTEE : FINANCE

0

209

INE 10. :I)

1.

2.

3.

4.

5.

6.

7.

8.

9.

10.

11.

C

20s

DESCRIPTION

(2)

0

2,513,868

220,065

EMPLOYEE COSTS

PROPERTY COSTS


TRANSPORT & PLANT



OTHER EXPENDITURE


CAPITAL FINANCING COSTS c

2,597,36E

224,05:

TOTAL EXPEND I TU R E

NET EXPENDITURE 2,293,803 2,373,31( I


(5) (6)

f %

54,650 Underspend 2.86

0

(8,392) Overspend (46.56)

(1 1,475) Overspend (51.48)

(41,610) Overspend (9.68)

(76,674) Overspend (58.24)

0

0

0

(83,501) Overspend (3.32)

3,988 Over-recovery 1.81

(79,513) Overspend (3.47)

ANNUAL BUDGET

(7)

f

3,763,053

0

85,750

69,580

855,986

223,670

0

1,370,180

a

6,368,219

337,84C

PROJECTED OUTTURN

(8)

f

3,703,053

0

103,750

94,580

862,826

333,670

0

i,370,180

a

6,468,052

321,84C


(9)

60,000 Underspend

0 Underspend

(1 8,000) Overspend

(25,000) Overspend

(6,840) Overspend

(1 10,000) Overspend

0

0 Underspend

0

1.59

(20.99)

(35.93)

(0.80)

(49.18:

0.00

(99,840) Overspend (1.57)

SERVICE : FINANCE

(16,000) Under-recovery (4.74)

(115,840) Overspend (1.92)



1 April 1998 To 11 October 1998 COMMITTEE : FINANCE SERVICE : FINANCE

ANALYSIS OF THE MAJOR VARIANCES

Year-to-Date Year-end Out-turn E

1. EMPLOYEE COSTS -f54.650 UNDERSPEND f

Salaries and Wages the budgeted pay award.

60.000 Underspend

60,000 Underspend 44,102 Underspend Vacancies in excess of those required to meet the budgeted turnover savings and the 0.5% shortfall in

Overtime 13,902 Underspend Underspend due to strict management control of overtime. 20,000 Underspend

Superann. 2,037 Overspend This area appears to be underprovided and this will be examined in the budgetary process. 4,000 Overspend

Unfunded Pensions

4,815 Overspend Cost of funding the unfunded pension costs for the employees of the former authorities. 10,000 Overspend

N.I, 3,243 Overspend This area appears to be underprovided and this will be examined in the budgetary process. 6,000 Overspend

Training 6,285 Underspend Temporary underspend as the service's training needs are being prioritised..

Other 456 Underspend Expenditure is not at the budgeted level. Employee Costs

2. SUPPLIES AND SERVICES - f8.392 OVERSPEND

Office Eauipment

18.000 Overspend

12,000 Overspend f

7,277 Overspend This is a temporary underspend. Finance need to replace computers that are effectively obselete and so all other equipment expenditure is being kept to the minimum possible. The anticipated overspend should be compensated for by strict control of overtime and the non-filling of a vacant post.

Equipment Maintenance

Eauipment Rental

121 Overspend The requirement for maintenance expenditure has been slightly above the anticipated level. Finance's contirbution to NLC's PC maintenance contract will also be met from this area of expenditure.

5,000 Overspend

275 Underspend Temporary underspend due to the timing of receipt of invoices.

Publications 1 ,I 17 Underspend Close management control has resulted in this underspend. 1,000 Underspend

Other Supplies 2,386 Overspend and Services

Most of this expenditure is on consultancy fees for work required on the new Cyborg payroll system. 2,000 Overspend



1 April 1998 To 11 October 1998 COMMITTEE : FINANCE


Year-to-Date

3. TRANSPORT & PLANT - f 11.475 OVERSPEND

Excess Travel 14,237 Overspend Expenses

Emlplovee Travel Costs

f These are the costs of the excess travel incurred by those employees whose workplace changed as a result of reorganisation, and as such is one of the costs of reorganisation.

Close management control has resulted in this underspend. 2,762 Underspend

4. ADMINISTRATION COSTS - f41.610 OVERSPEND

Staff Life Assurance

f 30,293 Overspend The payments for the Staff Life Assurance scheme continue to exceed the budget. If no action was

taken an overspend of f51,930 would materialise by the year end. Currently, however, this area is being investigated by the Finance department , with a view to negotiating a refund from the insurance brokers in respect of premiums paid since 1.4.96. This matter is being progressed by the insurance section.

Security Service

Professional Fees

Postaaes

3,135 Overspend The contract for the secure uplift of cash is retendered every year. A number of additional uplifts were required for 1998199 which were not budgeted for.

9,053 Overspend Expenditure on checks on the financial vaibility of private homes for the elderly, required under community care legislation. These costs shall be charged to the department requesting these checks.

28,331 Overspend This overspend is mostly caused by a large charge from South Lanarkshire Council for the joint creditor arrangements at Caird. The remainder is on such items as posting of payslips to home addresses. This overspend is mostly offset by the underspend on printing and stationery.

Advertising 3,290 Underspend So far, no advertising expenditure has been incurred.

Printina and Stationery

20,134 Underspend There appears to be a degree of budgetary misalignment between this budget and the postages budget. This underspend mostly offsets the overspend on postages.

Telephones

Other Admin. costs

6,891 Underspend

1,113 Overspend

The recharge from Central Services for the Civic Centre switchboard is outstanding.

Expenditure on storage of records and other such items has been above the budgeted level.

SERVICE : FINANCE

Year-end Out-turn E

25.000 Overspend

30,000 Overspend

5,000 Underspend

6.840 Overspend

6,130 Overspend

35,000 Overspend

3,290 Underspend

30,000 Underspend

3,000 Underspend

2,000 Overspend

COMMITTEE : FINANCE




1 April 1998 To 11 October 1998

Year-to-Date

5. PAYMENTS TO OTHER BODIES -f76.674 OVERSPEND f

Xerox Contract 76,674 Overspend This contract is for the printing of all payslips, cheques and invoices. The overspend is partly due to the set-up costs involved in the contract, but mainly due to an underprovision in the initial budget. This is being addressed in the current budget-setting exercise.

6. INCOME - f3.988 OVER-RECOVERY f

Commission - Home Insurance

19,642 Over-recovery The council receives commission on home insurance arranged for council house buyers. This over-recovery is due to a rise in the commission paid and a slight increase in the number of council houses sold.

Commission - 14,992 Under-recovery NLC takes payment of Scottish Power bills in its cash collection halls. This is the commission payable Scottish Power

Unison Costs Recovery

SERVICE : FINANCE

Year-end Out-turn E

110.000 Overspend

11 0,000 Overspend


20,000 Over-recovery

36,000 Under-recovery on the amounts collected. With the introduction of new payment methods, the amount collected and thus the commission paid has declined.

NLC pays the full-time Unison staff through its payroll system and this is the charge for administering those payments.

590 Over-recovery 1,000 Over-recovery

Payroll Income 1,252 Under-recovery The number of trade union and arrestment deductions has been below the budgeted level. 1,000 Under-recovery



1 Awil 1998 To 11 October 1998

BUDGET TO DATE

(3)

SERVICE : INFORMATION TECHNOLOGY

ACTUAL TO DATE

(4)

COMMITTEE : FINANCE

1,213,362

0

783,640

62,732

295,643

18,000

-

(6) - YO

7.40

18.68

6.94

38.38

77.20

0.00

15.49

1,123,619

0

637,276

58,380

182,163

4,104

0

1,750

0

0

2,375,127 2,007,292

25,000 12,139

- INE JO. (1) - 1.

2.

3.

4.

5.

6.

7.

8.

9.

- 10. - 11.


(5)

ANNUAL BUDGET

(7)

PROJECTED OUTTURN

(8)

DESCRIPTION

(2)


(9) (10) - YO

3.73

0.00

0.00

(0.93)

0.44

(3.10)

0.00

0.00

1.64

f

2,386,153

410

1,505,280

108,225

675,810

101,038

0

487,06a

230,OOC

f

92,500 Underspend

0 Underspend

0 Underspend

(1,000) Overspend

3,000 Underspend

(3,038) Overspend

0 Underspend

0 Underspend

0 Underspend

f

89,743 Underspend

0

146,364 Underspend

4,352 Underspend

113,480 Underspend

13,896 Underspend

0

0 Underspend

0

f

2,478,653

410

1,505,280

107,225

678,810

98,000

0

487,060

230,ooa

EMPLOYEE COSTS

PROPERTY COSTS


TRANSPORT & PLANT



OTHER EXPENDITURE



1,750

0

367,835 Underspend 5,493,976 91,462 Underspend TOTAL EXPENDITURE 5,585,43F

(1 2,861 ) Under-recovery (1 5,000) Under-recovery INCOME 35,OOt (51.44) 50,OOC (30.00:

2,350,127 1,995,153 1 76,462 Underspend 354,974 Underspend NET EXPENDITURE

COMMITTEE : FINANCE


Year-to-Date

1. EMPLOYEE COSTS - f89.743 UNDERSPEND f

Salaries and 45,631 Underspend Waaes

Overtime 14,907 Underspend

Su peran n . 9,208 Underspend

Unfunded Pensions

N.I.

5,225 Overspend

10,203 Underspend

Training 14,438 Underspend

Other 727 Underspend Employee Costs

Detriment 146 Overspend



1 April 1998 To 11 October 1998 SERVICE : INFORMATION TECHNOLOGY

Vacancies in excess of those required to meet the budgeted turnover savings and the 0.5% shortfall in budgeted pay award.

The overtime requested by client departments has so far been below last year's level. This has also caused the income under-recovery.

Underspend due to the vacancies mentioned above. There also appears to be some budgetary over-provision, which will be dealt with in next year's budget.

Cost of funding the unfunded pension costs for the employees of the former authorities.

Underspend due to the vacancies mentioned above. There also appears to be some budgetary over-provision, which will be dealt with in next year's budget.

This underspend is mainly due to timing, but subsistence expenses incurred on training courses are now being recorded seperately under subsistence (See 5) where there is a corresponding overspend.

This expenditure is mainly the reimbursement of employee's telephone costs.

Costs of the detriment scheme instituted at reorganisation -this is an unbudgeted cost.

Year-end Out-turn E

92.500 Underspend

56,000 Underspend

20,000 Underspend

12,000 Underspend

11,000 Overspend

12,000 Underspend

3,000 Underspend

1,000 Underspend

500 Overspend

NORTH LANARKSHIRE CO U NC I L


1 April 1998 To 11 October 1998 SERVICE : INFORMATION TECHNOLOGY COMMITTEE : FINANCE


Year-to-Date

2. SUPPLIES AND SERVICES - f146.364 UNDERSPEND f

Equipment 16,021 Overspend Maintenance

Year-end Out-turn f 0 Underspend

This includes the corporate PC / equipment maintenance contract, which will be paid by departments. After accounting for this recharge, maintenance is underspent due to delays in receiving invoices.

29,351 Underspend This is a temporary underspend due to the timing of invoices. Computer Software

This is a temporary underspend due to the timing of invoices for telecommunications equipment. Telecomms 7,987 Underspend

This is a temporary underspend due to the timing of purchases. Computer 124,235 Underspend Equipment

This budget is for computer consumables and so this expenditure will either be recharged to departments when they order these goods or will form part of the year-end stock of consumables.

Materials 2,006 Overspend

This is a temporary underspend due to the timing of purchases of furniture, Furniture 3,907 Underspend

This overspend is partly due to the payment of carriage costs on items delivered to NLC and partly to expenditure on publications and newspapers being above budget.

Other Supplies 1,089 Overspend and Services

3. TRANSPORT 8 PLANT - f4.352 UNDERSPEND f

Employee 18,995 Underspend Travel Costs

1.000 Overspend

26,000 Underspend Strict control of staff travel has resulted in this underspend. This underspend offsets the overspend on car leasing.

20,000 Overspend This is the cost of the excess travelling for those employees whose workplace changed as a result of reorganisation and is an unbudgeted cost.

Excess Travel 10,127 Overspend costs

967 Overspend The charges to date from Internal Transport have been above the level advised to I.T. when this year’s budget was being constructed.

2,000 Overspend Internal Transport

The new leasing scheme has now been established and offered to appropriate staff instead of merely continuing existing leases. Expenditure is above the budgeted level, but is compensated for by the underspend on travelling expenses above. As this is the first year of operation of the scheme, only part-year costs will be incurred in 1998/99. In 1999/2000, the full-year costs will have to be met.

5,000 Overspend Car Leasing 3,549 Overspend





Year-to-Date

SERVICE : INFORMATION TECHNOLOGY

4. ADMINISTRATION COSTS - fl13.480 UNDERSPEND f

Professional Fees

96,849 Underspend These are the fees for contractors, who are employed to help deal with fluctucations in the I.T. workload. Due to negotiations with MDIS, the main contractor, over the extension of their contract and the transfer of staff, some bills have yet to be received.

Year-end Out-turn

Printinu and Stationery

15,834 Underspend The underspend is partly temporary, due to the uneven annual workload, but the demand for computer stationery in particular is well below the budgeted level.

Subsistence

Telephones

Conferences and Courses

1,582 Overspend Expenditure exceeds budget as subsistence expenses incurred on training are being recorded seperately in this area for the first time. There is a corresponding underspend in training (Seel).

Overspend particularly due to the rental of telephone lines for the transmission of data required by NLC's computer networks. The recharge from Central Services for the Motherwell switchboard is outstanding.

Strict control of the members of staff attending courses has produced this underspend.

2,615 Overspend

1,164 Underspend

Other Admin. costs the year-end.

4,759 Underspend Expenditure has been below the budgeted level to date, and is expected to continue at this level until

5. PAYMENTS TO OTHER BODIES -f13,896 UNDERSPEND f

Subscriptions 3,038 Overspend This is the subscription to the Competition Advisory Service for advice on Best Value and other government initiatives, which was not budgeted for.

Caird Centre Contribution

16,934 Underspend This is a temporary underspend as the final bill from South Lanarkshire Council is awaited for NLC's share of the now-terminated joint arrangement at the Caird computer centre.

6. INCOME - f12.861 UNDER-RECOVERY f

Recharue of Overtime

12,861 Under-recovery This under-recovery is due to the underspend on overtime (see above).

E 3.000 Underspend

12,000 Underspend

3,000 Overspend

12,000 Overspend

1,000 Underspend

5,000 Underspend

3.038 Overspend

3,038 Overspend

15.000 Under-recovery





INE 10. :I)

1

2

3.

4.

5.

6.

7

8.

9.

10.

11.

DESCRIPTION

(2)

EMPLOYEE COSTS

PROPERTY COSTS


TRANSPORT & PLANT



OTHER EXPENDITURE



TOTAL EXPENDITURE

INCOME

NET EXPENDITURE

BUDGET TO DATE

(3)

376,437

2,885

41,764

14,590

124,418

158,125

0

C

C

71 8,21 E

376,405

ACTUAL TO DATE

(4)

362,004

32

2,805

10,604

171,023

112,756

0

C

C

659,224

240,114


(5)

f

14,433 Underspend

2,853 Underspend

38,959 Underspend

3,986 Underspend

(46,605) Overspend

45,369 Underspend

0

0

0

58,995 Underspend

(1 36,291) Under-recovery

(77,296) Overspend

(6) - YO

3.83

98.89

93.28

27.32

37.46)

28.69

8.21

36.21'

SERVICE : COST OF COLLECTION OF LOCAL TAXES

ANNUAL BUDGET

(7)

702,038

5,770

150,560

24,500

227,013

1,303,110

0

1,011,000

0

3,423,99 1

752,810

PROJECTED OUTTURN

(8)

f

679,538

1,770

150,560

19,500

291,013

1,234,l I 0

0

1,011,000

0

3,387,491

702,810


(9)

f

22,500 Underspend

4,000 Underspend

0 Underspend

5,000 Underspend

(64,000) Overspend

69,000 Underspend

0

0

0

36,500 Underspend

(50,000) Under-recovery

(13,500) Overspend

(10) - %

3.20

59.32

0.00

20.41

28.19)

5.30

1.07

(6.64)

COMMITTEE : FINANCE



1 April 1998 To 11 October 1998 SERVICE : COST OF COLLECTION OF LOCAL TAXES


Year-to-Date Proiected Out-turn E

1. EMPLOYEE COSTS - f14.433 UNDERSPEND f

Salaries and Wages

22.500 Underspend

24,000 Underspend 18,449 Underspend Underspend due to vacancies in excess of those required to meet the budgeted turnover savings and the 0.5% shortfall in the budgeted pay award.

Overtime 6,918 Overspend The overspend is due to the overtime worked to introduce the new council tax system and to the budget transferred to the Housing department with the council tax benefits staff.

2,000 Overspend

Superann. 1,542 Underspend Underspend due to the vacancies mentioned above. 2,000 Underspend

Unfunded Pensions

N.I.

578 Overspend Cost of funding the unfunded pension costs for the employees of the former authorities.

317 Overspend The budget in this area appears to be insufficient.

1,000 Overspend

500 Overspend

Training 2,255 Underspend Temporary underspend as the service's training needs are being prioritised..

2. PROPERTY COSTS - f2.853 UNDERSPEND

Other Property costs

4.000 Underspend

4,000 Underspend f

2,853 Underspend Expenditure to date has not been incurred at the budgeted level. The projected underspend is f4,000.

3. SUPPLIES AND SERVICES - f38.959 UNDERSPEND

Computer Software

0 Underspend f

16,500 Underspend This budget is for the licence for the new Council Tax system. There has been a delay in the receipt of the invoice, but the full budget is expected to be spent this year.

Equipment Maintenance

17,000 Underspend This budget is for the maintenance needed for the new Council Tax system. There has been a delay in the receipt of the invoice, but the full budget is expected to be spent this year.

Office Equipment

5,640 Underspend Temporary underspend due to the timing of purchases of equipment. 400 Underspend

Equipment Rental

181 Overspend More equipment is being rented than was budgeted for, but the overspend is compensated for by the underspend on office equipment.

400 Overspend



1 April 1998 To 11 October 1998 SERVlCE:COST OF COLLECTION OF LOCAL TAXES COMMITTEE : FINANCE


Proiected Out-turn E

5,000 Underspend

10,000 Underspend

Year-to-Date

4. TRANSPORT & PLANT - f3.986 UNDERSPEND f

Employee 6,146 Underspend Travel Costs

Decentralisation of the council tax offices has reduced the amount of travelling that has to be done.

These are the costs of the excess travelling done by those employees whose workplace changed as a result of reorganisation, and is an unbudgeted cost.

5,000 Overspend Excess Travel 2,160 Overspend Expenses

64.000 Overspend

58,000 Overspend

28,000 Underspend

12,000 Overspend

8,000 Overspend

5. ADMINISTRATION COSTS - f46.605 OVERSPEND f

Stationerv 62,387 Overspend The overspend is due to a payment for the production of plastic cards, which will replace the current council tax books produced at Finnieston. There is a corresponding underspend in postages below.

Printinu and 16,492 Underspend Photocopying

The requirement for the production of forms has been less than was budgeted. This may be partly due to the uneven nature of the annual workload.

Telephones 5,742 Overspend This is the cost of providing a freecall number for members of the public who have a problem with their council tax bill.

Professional Fees

6,327 Overspend This expenditure is for the services of clerical workers from a staffing agency to process payment vouchers from Post Offices. These staff will not be required once the new plastic payment cards are introduced. This overspend should be compensated for by an underspend in payments to Post Offices.

Conference Expenses

499 Overspend These are the costs for the senior management to attend a conference of all the users of the new council tax system.

500 Overspend

38,000 Underspend

3,000 Underspend

1,500 Underspend

Postaaes 7,511 Underspend The recharges from Glasgow Council for the Finnieston arrangement are still awaited. As the arrangement ended at the end of June, an annual underspend is expected.

Advertising 3,465 Underspend No expenditure has been incurred on advertising as yet, but some will be required to introduce the use of the new plastic payment cards.

Other Admin. 882 Underspend costs

Expenditure to date has been below the budgeted level and is expected to continue at this level until the year-end.



1 April 1998 To 11 October 1998 COMMITTEE : FINANCE SERVICE : COST OF COLLECTION OF LOCAL TAXES


Year-to-Date Projected Out-turn E

6. PAYMENTS TO OTHER BODIES - f45.369 UNDERSPEND 69.000 Underspend

Payments to Post Offices

f 42,170 Underspend The amount of council tax and rates payments made at Post Offices, and thus the commission paid, has

declined. The savings target of f25,000 for this year looks likely to be exceeded. 60,000 Underspend

Xerox Contract 3,199 Underspend This contract is for the printing of all local taxation documentation. The number of documents produced has been below the anticipated level due to the winding up of the Finnieston arrangement and the time required to get the new council tax system set up.

9,000 Underspend

7. INCOME - f 136.291 UNDER-RECOVERY 50.000 Under-recovery

Commission - Water Authority

f 136,291 Under-recovery The existing contract for payment of commission on collection of domestic water bills has expired. The

new contract being negotiated looks likely to offer less favourable commission rates. 200,000 Under-recovery

Statutory - Additions

This budget was re-examined for the 1999/2000 budget and increased by f282,790. This income should also be received this year and so there is a projected over-recovery o f f 150,000, helping to offset the under-recovery due to the reduction in the Water Authority commission above.

150,000 Over-recovery



1 April 1998 To 11 October 1998 COMMITTEE : FINANCE SERVICE : COUNCIL TAX BENEFITS - .INE 10. (1) - 1.

2

3.

4.

5.

6.

7.

8.

9

- 10.

11. -

DESCRIPTION

(2)

BUDGET TO DATE

(3)

ACTUAL TO DATE

(4)


(5)


(9)

ANNUAL BUDGET

(7)

f

0

0

0

0

0

19,600,000

0

1,011,000

0

PROJECTED OUTTURN

(8)

f

0

0

0

0

0

19,550,000

0

1,011,000

0

~ ~~

EMPLOYEE COSTS

PROPERTY COSTS


TRANSPORT & PLANT



OTHER EXPENDITURE



~

0

0

0

0

0

10,553,846

0

0

0

f

0

0

0

0

0

43,404 Underspend

0

0

0

f

0

0

0

0

0

50,000 Underspend

0

0

0

0

0

0

0

0

10,510,442

0

0

0

TOTAL EXPENDITURE 10,553,846 10,510,442 20,611,000 20,561,000 50,000 Underspend 43,404 Underspend

INCOME (54,948) Under-recovery (75,000) Under-recovery 10,085,731 10,030,783 18,755,000 18,680,000

NET EXPENDITURE (1 1,544) Overspend (25,000) Overspend

COMMITTEE : FINANCE



1 April 1998 To 11 October 1998 SERVICE : COUNCIL TAX BENEFITS


Year-to-Date Projected Out-turn E

1. PAYMENTS TO OTHER BODIES - f43.404 UNDERSPEND 50,000 Underspend

Council Tax 43,404 Underspend 50,000 Underspend Benefits anticipated level.

f The number of council tax payers qualifying for council tax rebates has been slightly below the

2. INCOME - 5254.498 UNDER-RECOVERY 75.000 Under-recovery

Council Tax Rebates Grant

f 40,328 Under-recovery As the amount of rebates is below the budgeted level, the grant received to offset this expenditure is

also below the budgeted level. 47,000 Under-recovery

Council Tax Admin. Grant

14,170 Under-recovery The grant received for administering the council tax rebates scheme is below the budgeted level. 28,000 Under-recovery

ac - north lanarkshireemployee costs the current underspend of f 158,826 in this area is anticipated...

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