A MEETING OF THE KING’S LYNN INTERNAL DRAINAGE BOARD … · a meeting of the king’s lynn...

A MEETING OF THE KING’S LYNN INTERNAL DRAINAGE BOARD WAS HELD IN THE BOARD ROOM, KETTLEWELL HOUSE, AUSTIN FIELDS INDUSTRIAL ESTATE, KING’S LYNN, NORFOLK ON FRIDAY, 27 MAY 2016 AT 9.30AM.

Elected Members Appointed Members * J R Askew King’s Lynn & W N B C * J S Austen B Ayres K Banham * M Chenery of Horsbrugh * Ms S Keene * C Crofts * A Lensen * R W Groom R S Markillie Lord Howard of Rising * S A R Markillie B Long * T Matkin * Mrs E Nockolds * M Riddington * D Whitby * J Symington * T Wing-Pentelow Mrs S Young Fenland District Council * D Oliver Present (71%)

Mr J Austen in the Chair

In attendance:

Mr P J Camamile (Chief Executive)

Mr G Howe (Operations Manager/Health & Safety Officer), Mr G R Dann (Planning/Enforcement Officer), Mrs M Creasy (minutes)

and Mrs J Goodrum (minutes)

ID King’s Lynn IDB, Minute Action

41/16 WELCOME AND INTRODUCTIONS

41/16/01 The Chairman welcomed Members to the meeting and introduced Mr T Wiles, a member of the public who had attended to observe the meeting.

41/16/02 The Chairman congratulated Mr D Whitby on his recent appointment as the Mayor of Kings Lynn and also to Mr B Long as the new Leader of the Borough Council of Kings Lynn & West Norfolk. RESOLVED that this be noted.

42/16 APOLOGIES FOR ABSENCE

42/16/01

Apologies for absence were received on behalf of Messrs B Ayres, K Banham, B Long, R Markillie, Lord Howard of Rising, and Mrs S

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Young.

43/16 DECLARATIONS OF INTEREST

43/16/01 Mr J R Askew declared an interest in the payment recorded in the Schedule of Paid Accounts to Account ID AS0120 due to his family connection with the account holder. RESOLVED that this be noted.

44/16 MINUTES OF THE LAST MEETING

44/16/01 The minutes of the last Board meeting held on 18 March 2016 were approved and signed as a true record subject to amendment to minute 28/16/06 to correctly record that the collapsed corrugated steel culvert in College Drain would be removed and replaced with plastic piping. Matters arising from the minutes:

44/16/02 To sign off the King’s Lynn and West Norfolk Borough Council’s (KL&WNBC) application at North Lynn (Road Scheme) (26/16) The Chief Executive reported that the amended letter as agreed by the Chairman and the Plant and Works Committee Chairman using their delegated authority, had been sent to KL&WNBC and a copy was available should anybody wish to see it. RESOLVED that this be noted.

44/16/03

Kettlewell House: Relocation/redevelopment. (27/16/05) The Chief Executive provided members with a status update on the land purchase for relocation of the Board’s offices, advising that negotiations were continuing. RESOLVED that this be noted.

44/16/04 Request for the Board to maintain a short section of Swale and accept a transfer of land at Kings Reach, Kings Lynn (29/16/04) The Planning Officer reported that remedial works to address the outstanding issues before completion of the transfer of land to the King’s Lynn IDB would be undertaken after the bird nesting season and were scheduled to commence September/October 2016. RESOLVED that this be noted.

45/16 ENGINEERING REPORT

45/16/01 The Engineering Report was considered in detail and approved, (a copy of which is filed in the Report Book). Arising therefrom:

45/16/02 Middleton Stop Drain & Pierpoint Drain De-silting (2.1) Members considered the Planning/Enforcement Officer’s report on the completed desilting works along Middleton Stop and Pierpoint

P&W Committee

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Drains, which had resulted in noticeably lower water levels in those systems, together with the recommendation to de-silt the remaining sections of drain as soon as practicable in order to maximise the flows. It was agreed that the Plant and Works Committee should consider and determine whether or not to desilt the remaining drain sections along Middleton Stop and Pierpoint drains. RESOLVED that this be noted.

45/16/03 Health and Safety (3) There were no reportable incidents during this reporting period.

46/16 PLANNING REPORT

46/16/01 The Planning Report was considered in detail and approved, (a copy of which is filed in the Report Book). Arising therefrom:

46/16/02 Delegated Consents (2.2) The delegated consents granted by the Chief Executive’s Management Committee under its delegated authority were considered in detail and approved.

47/16 INTERNAL AUDIT REPORT 2015/16

47/16/01 The Internal Audit Report for 2015/16 including the three observations and subsequent recommendations as prepared by the Board’s Internal Auditor,(King’s Lynn and West Norfolk Borough Council Internal Audit Services), together with the Chief Executive’s responses and completion dates (copies of which are filed in the Report Book), were considered in detail and approved. Arising therefrom:

47/16/02 The substantial level of assurance awarded on conclusion of the internal audit was noted.

48/16 APPOINTMENT OF INTERNAL AUDITOR FOR 2016/17

48/16/01 It was agreed and thereby RESOLVED to approve the re-appointment of Kings Lynn and West Norfolk Borough Council’s Internal Audit Service to undertake the Board’s Internal Audit for 2016/17.

49/16 ANNUAL RETURN YEAR ENDING 31 MARCH 2016: SECTION 1 ANNUAL GOVERNANCE STATEMENT

49/16/01 The Chief Executive apprised members of the changes to the Annual Return for 2015/16 as a result of The Accounts and Audit Regulations 2015 and the issue on 30 March 2016 of the

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Governance and Accountability for Smaller Authorities in England Practitioners’ Guide to Proper Practices to be applied in the preparation of statutory annual accounts and governance statements.

49/16/02 The Annual Governance Statement shown in Section 1 of the King’s Lynn IDB Annual Return for the year ending 31 March 2016 was considered in detail and approved by the Board. RESOLVED that this be noted.

50/16 FINANCIAL REPORT YEAR ENDING 31 MARCH 2016

50/16/01 The Financial Report for the year ending 31 March 2016 was considered in detail and approved, (a copy of which is filed in the report book). Arising therefrom:

50/16/02 The Chief Executive gave an overview of the finance report and explained that the significant variance in respect of figures shown against capital works and grants applied was mainly due to the North Lynn Link Scheme delay which had been beyond our control but was now in progress.

50/16/03 The pension deficit had reduced for the first time in several years from £3.16 million to £2.8 million. RESOLVED that this be noted.

50/16/04 Due to the changes to the Annual Return 2015/16 for IDBs, (bringing it in line with the Annual Return for all smaller authorities), staff costs were now identified separately on the Annual Return Section 2 Accounting Statements in Box 4 rather than watercourses and pumping station costs as had been recorded in Box 4 in previous years. Expenditure for watercourses and pumping stations was now included in the Annual Return Section 2 Accounting Statements Box 6. The Financial Report reconciliation to the Annual Return 2015/16 had therefore changed from previous years and the figures for 2014/15 had subsequently been restated. RESOLVED that this be noted.

51/16

ANNUAL RETURN YEAR ENDING 31 MARCH 2016: SECTION 2 ACCOUNTING STATEMENTS

51/16/01 The Chief Executive apprised Members again of the new guidelines to follow for the 2015/16 Annual Return, which is now the same for all smaller authorities, as recorded in minute 50/16/4.

51/16/02 The Accounting Statements shown in Section 2 of the King’s Lynn IDB Annual Return year ending 31 March 2016 were considered in detail and approved by the Board. RESOLVED that this be noted.

52/16

DATE OF COMMENCEMENT PERIOD FOR THE EXERCISE OF PUBLIC RIGHTS

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52/16/01 In line with the Accounts and Audit Regulations 2015, the responsibility for setting the date for the exercise of public rights to inspect the accounts now resides with the Board’s responsible officer rather than the auditor. It was therefore agreed to publish notice on the Board’s website and display in office reception that the accounts year ending 31 March 2016 would be available for inspection for the 30 working days commencing 13 June 2016 and ending 22 July 2016. RESOLVED that this be noted.

53/16 SCHEDULE OF PAID ACCOUNTS

53/16/01

The Schedule of Paid Accounts for the period 1 March 2016 to 31 March 2016, totalling £86,720.00 was considered in detail and approved (a copy of which is filed in the Report Book). There were no matters arising.

54/16 MATERIAL CHANGES TO RISK REGISTER

54/16/01 Members considered the Risk Register for those risks with a risk assessment matrix score of ≥ 6. Arising therefrom:

54/16/02

54/16/03

Members considered removing the paragraph stating there were no investment plans for reinstatement of sea wall should/when the EA withdraws. However, whilst it was acknowledged that there was some investment now that the Community Interest Company was established, this covered only part of the sea wall and no investment plans were in place for other parts of the coastline. It was therefore agreed to leave the paragraph in the gaps in control as it currently stands in the risk register. RESOLVED that this be noted. The Chief Executive apprised members that the Board had to date collected £19,321 voluntary contributions on behalf of the East Wash Community Interest Company, with £1,360 outstanding.

55/16 CORRESPONDENCE: ENVIRONMENT AGENCY CAMBRIDGESHIRE AND BEDFORDSHIRE AREA NEWSLETTER

55/16/01 A copy of the Environment Agency (EA) Cambridgeshire and Bedfordshire newsletter had been distributed to Members for information, (a copy of which is filed in the Report Book). It was agreed to invite EA representatives to future Board meetings to give members the opportunity to ask questions on EA matters relating to the Board’s area. RESOLVED that this be noted.

PJC/GRD

56/16 DATE OF NEXT MEETING

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56/16/01 The date of the next Board meeting was confirmed as 22 July 2016 at Kettlewell House at 9.30am.

57/16 ANY OTHER BUSINESS

57/16/01

57/16/02

57/16/03

57/16/04

Member of the Public – Permission from the Chairman to speak The Chairman gave Mr T Wiles the opportunity to speak to Members at this point. Mr Wiles reported to Members that he had been waiting for some time for the satisfactory completion of the legal agreement between himself and the Board concerning a roadway he wishes to be built at his property, and referred to a letter his solicitor had written to the Board. Members considered Mr Wiles account and agreed to give its delegated authority to the Plant and Works Committee to consider the matter in detail to agree an outcome. RESOLVED that this be noted. A Plant and Works Committee Meeting was subsequently scheduled for the 21 June at 9.00am at Kettlewell House and a letter would in the meantime be sent to Mr Wiles’ solicitor. RESOLVED that this be noted. Long Service Award It was agreed and thereby RESOLVED to award Mr J Sadler £250 in recognition of his achieving 25 years’ service as Land Drainage Operative with the Board and its predecessors. RESOLVED that this be noted.

57/16/05 Annual Inspection It was agreed and thereby RESOLVED to postpone the annual tour of inspection from July to the November 2016 Board meeting in order to be able to view works on the Board’s North Lynn capital scheme which would by that time, be well underway.

57/16/06 Badgers It was agreed and thereby RESOLVED to write a letter to the RFCC Central Area Chairman outlining the damage caused by badgers to banks of watercourses, in a bid to support the recognition of this issue as a nationally occurring problem.

PJC

58/16 CONSORTIUM MATTERS

58/16/01 The unconfirmed minutes of the Consortium Management Committee meeting held on the 24 March 2016 were considered in detail and approved. Arising therefrom:

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58/16/02 Surface Water Development Contribution Rate (SWDC) 2016/17

It was agreed and thereby RESOLVED to approve the WMA CMC recommendation to increase the SWDC rate by 1% on £74,000 taking the 2016/17 rate to £74,740 per impermeable hectare.

58/16/03 Inflationary Pay Increase 2016/17 (10/16/02) It was agreed and thereby RESOLVED to approve the WMA CMC recommendation to increase all direct employees annual salaries and wages by 1% with effect from 1 April 2016. RESOLVED that this be noted.

58/16/04 Schedule of Paid Accounts The WMA Schedule of Paid Accounts for the period 1 December 2015 to 29 February 2016, totalling £154,383.74 as approved at the Consortium Management Committee meeting on 24 March 2016, was considered in detail and adopted. There were no matters arising.

58/16/05 Financial Report The WMA Financial Report for the period 1 April 2015 to 29 February 2016, as approved at the Consortium Management Committee meeting on 24 March 2016 was considered in detail and adopted by the Board. There were no matters arising.

58/16/06 Issues for discussion at next CMC meeting The Chief Executive reported to Members that the Finance Officer had tendered her resignation and would be leaving at the end of June 2016. A replacement would therefore be required as soon as possible. RESOLVED that this be noted.

59/16 CONFIDENTIAL BUSINESS

59/16/01 It was agreed and thereby RESOLVED to exclude the public from the next part of the meeting due to the confidential nature of the business to be transacted, in accordance with Section 2 of the Public Bodies (Admission to Meetings) Act 1960.

60/16 CONFIDENTIAL MINUTES

60/16/01 The confidential minutes of the Board meeting held on the 18 March 2016 were approved and signed as a true record. There were no matters arising.

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19 May 2016 ENGINEERING & OPERATIONS REPORT

1 CAPITAL WORKS

1.1 CONTROL PANEL REPLACEMENTS Works to install the transformer and control panel at North Wootton commenced on 16 May, and the new motor is due to be fitted on 24 May. The Board’s recently-purchased temporary pump is being used while the main pump is inoperable. Installation of the replacement panel at Ingleborough is scheduled for the week commencing 6 June.

North Wootton PS’s new control panel

New transformer and supporting pole

1.2 ISLINGTON CATCHMENT FLOOD RISK MANAGEMENT SCHEME Royal HaskoningDHV are currently developing the hydraulic model for these catchments, and are also finalising the geotechnical desk study, including initial contaminated land input, prior to requesting prices from contractors to undertake ground investigation works. They have also prepared the Preliminary Environmental Assessment and carried out habitat surveys, including looking at the potential suitability of two ponds to support great-crested newts.

1.3 NORTH LYNN LINK SCHEME Construction works has now commenced. The tree roots and other debris that were present on site have been removed, an access route from Front Way has been installed and stone has been laid across the site compound. The contractor’s portacabins have also been brought to site. The sheet piles required to construct the cofferdam and pump chamber are expected to be delivered by the end of this week. Unfortunately the Board’s application for a non-material amendment to the planning approval for its pumping station – to change the flat roof to a pitched design – has yet to be decided, despite it having been due to be determined by 19 April 2016. UK Power Networks has also changed its original proposal for upgrades to the electricity supply required to serve the Board’s site, seemingly to try and assist with the potential development site adjacent to the pumping station (even though it’s acknowledged by all parties that this has yet to be approved for housing). This change of approach is problematic, and could – if the issue isn’t resolved promptly – cause significant issues for the Board’s programme. A meeting with all the parties involved was proposed last week, but no further correspondence or suggested dates have been received.

To date £22,361.25 of compensation events have been agreed by Officers (excluding items specifically discussed by the Board). Over half this sum is for a non-negligent liability insurance policy, with the remainder being for a minor amendment to the discharge pipe; changes between tender issue drawings and construction issue; and additional revetment along Bawsey Drain (for erosion protection, given that the speed of flows will increase and there will be more rapid fluctuations in water levels here after construction of the station). However, Officers are working to reduce costs wherever possible, and it’s hoped that a number of savings will be able to be made over the duration of the project.

The pumping station site compound 1.4 WOLFERTON CATCHMENT FLOOD RISK MANAGEMENT SCHEME

The Board’s comments regarding the draft project appraisal report were provided to Peter Brett Associates (PBA), and they expect to submit an amended draft to the EA’s Partnership and Strategic Overview (PSO) Team for review by 1 June. Depending on any queries the PSO team may have, it’s planned to submit the report to the National Project Assurance Service (NPAS) – which will determine the funding application – by the end of June. PBA are also progressing with the detailed design, and will shortly be undertaking ground investigations to inform this work. I’ve contacted Sandringham Estate about a number of matters relating to the project, including those mentioned above, access to undertake bat surveys – which will be required before the Board can demolish the old storage shed/toilet block here – and to start discussions about the grant of a new lease to the Board for the pumping station site.

2 MAINTENANCE WORKS

2.1 MIDDLETON STOP DRAIN & PIERPOINT DRAIN DE-SILTING ADC’s de-silting works along Middleton Stop and Pierpoint Drains have been completed, and the Board has also mudded out Pierpoint Drain from the A149 to its upstream end. It’s estimated that between 500 and 600 tonnes of silt were removed by ADC, and the works have resulted in noticeably lower water levels in these systems. Although works have been undertaken along what surveys showed to be the most heavily-silted sections of drain, given the benefits which have resulted, and in order to maximise flows along these watercourses, it’s recommended that the Board should also de-silt the remaining sections of these drains as soon as practicable.

ADC’s tanker and de-watering “skips”

ADC’s silt pusher, with silt being moved to the skips by the Board’s pump

3 HEALTH & SAFETY

3.1 TRAINING Refresher training regarding operation of the Board’s Reform mower was held for three operatives on 22 March 2016.

3.2 ACCIDENTS AND NEAR-MISSES There have been no accidents or near misses during this reporting period.

4 RAINFALL

Rainfall statistics relating to the Board’s gauges for the months of March and April are as follows (recordings in mm):

LOCATION

MARCH APRIL CUMULATIVE

2016 2009-15 Average 2016 2009-15

Average 2016 2009-15 Average

Islington Pumping Station 53 27 57 29 197 157

Pierrepoint Pumping Station 68 30 64 28 240 157

Wolferton Pumping Station 63 31 66 27 237 160

ACTUAL AND LONG-TERM AVERAGE MONTHLY RAINFALL READINGS KING’S LYNN: MAY 2015 – APRIL 2016

PLANNING REPORT 1 ITEMS REQUIRING BOARD’S CONSIDERATION: 1.1 There are no matters requiring consideration by the Board.

2 OTHER PLANNING MATTERS: 2.1 SURFACE WATER DEVELOPMENT CONTRIBUTION FEES

There have been three Surface Water Development Contribution Fees invoiced during the reporting period (all on 12 May 2016), totalling £77,086.28. At the current time none have been paid.

2.2 DELEGATED CONSENTS GRANTED

During this reporting period the following consents have been granted by the Chief Executive's Management Committee under their delegated authority: APPLICANT/AGENT LOCATION DEVELOPMENT WATERCOURSE(S) Mr Browne Low Road, Walpole

Cross Keys Culvert watercourse

Private (CMT038G)

Mr David Jubilee Bank Road,

Clenchwarton Culvert watercourse

Private (CMT140G)

Mr Dix & Miss Clarke School Road, Tilney

St Lawrence Culvert watercourse

Private (CMT146P)

Richard Knight Homes Ltd

Orchard Drive, West Walton

Discharge surface water run-off

Anglian Water surface water sewer (CMT145P)

G R DANN – PLANNING/ENFORCEMENT OFFICER

Audit Code: EA1 Final @ 29/04/16

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Water Management Alliance

INTERNAL AUDIT REPORT 2015/16

April 2016

Contents: 1. Executive Summary 2. Overall Conclusion 3. Acknowledgements 4. Detailed Observations, Recommendations and Agreed Actions APP 1 Agreed Terms of Reference


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1. Executive Summary

The audit of the Water Management Alliance and the constituent Internal Drainage Boards was carried out by Kate Littlewood and Karen Butler for the year 2015-16. This Executive Summary sets out our overall conclusion on the system reviewed, and summarises the key recommendations arising. A copy of the Terms of Reference for this audit is attached as Appendix 1. Regulation 6 of the Accounts and Audit Regulations 2011 requires that ‘A relevant body must undertake an adequate and effective internal audit of its accounting records and of its system of internal control in accordance with the proper practices in relation to internal control’. The completion of this internal audit fulfils that role. It should be noted that any system of internal control is designed to manage risk to a reasonable level, and therefore Internal Audit cannot provide absolute assurance against loss. As well as being effective, controls need to be proportionate to the risk involved and not overburden the organisation with excessive costs. The Water Management Alliance provides administration and management services to the five constituent Internal Drainage Boards, namely Broads, King’s Lynn, East Suffolk, Norfolk Rivers and South Holland. New guidance was issued on 30th March 2016 by the Joint Practitioners’ Advisory Group (JPAG), ‘Governance and Accountability for Smaller Authorities in England – A Practitioners Guide to Proper Practices to be applied in the preparation of statutory annual accounts and governance statements, March 2016’. Although the new guide does not become mandatory until the 2016/17 financial reports are prepared, the Water Management Alliance has decided on early adoption on a voluntary basis. With this in mind the auditor has considered the effect the new guidance would have on the required internal audit and has concluded that essentially the work remains the same. Therefore the audit has been undertaken in line with previous years, based on the 2007 guidance. Audit work has included review of the procedures and systems of control in place at the Water Management Alliance and considered if they were effective and being applied as intended. Sample testing was carried out on elements as considered necessary by the auditor in order to substantiate the application of the control. As part of the audit a follow-up was carried out on the recommendations raised in last year’s report. All recommendations made have been implemented. It was not possible to test the results of promoting the use of direct debit to collect rates as the invoices raised in April 2016 are the first to display the message. A note has been made to test collection rates during the 2017 audit. 2. Overall Conclusion

In conclusion, the procedures used at the Water Management Alliance are simple but effective, and appear to be carried out diligently by all staff concerned. Controls are working as expected. However, there are some aspects that can be improved and details


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of recommendations can be found in Section 4 together with the actions agreed with the Chief Executive. The overall level of assurance attributed to the system is:

Substantial Assurance A sound system of internal control, but there are a few weaknesses that could put achievement of system objectives at risk.

The observations and recommendations are detailed in Section 4. Each recommendation is allocated a priority as defined below:

High Major risk requiring action by the time the final report is issued.

Medium Medium risk requiring action within six months of the issue of the draft report.

Low Matters of limited risk. Action should be taken as resources permit.

3. Acknowledgements

We would like to express our thanks for their assistance and co-operation to: Mary Creasy, Personal Assistant (CEO) Michelle Futter, Finance Officer Trish Walker, Finance Assistant Graham Tinkler, Rating Officer/Site Warden

Internal Audit Services

Subject Area 4.1 – Cashbook and Bank Reconciliations W.P. TS7.2

Observations and their effects/ Recommendations Priority Agreed Action/ Responsible Officer/ Target Date


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1. Bank Reconciliation Observation Bank reconciliations are carried out weekly, as per Financial Regulations. Evidence is presented to the Chief Executive each month in the form of a cashflow statement. All bank accounts remained in credit throughout the year. The East Suffolk bank statements were referred back to the Finance Assistant as the opening and closing balances for 1 month could not be confirmed. For the month of December there appeared to be one day missing (15 December) meaning the opening and closing balances did not agree. A correct bank statement was obtained and evidenced during the audit. The Finance Officer and Assistant split the bank reconciliations between them and there is evidence that the 2 do not keep the same paperwork to evidence their reconciliations. Consequence Monthly reconciliations are carried out correctly but this is not always evidenced. The method of carrying out the bank reconciliation is thorough but the supporting reports from Sage are not always printed. Recommendation Agree a single method of reconciliation and the supporting documentation that should be kept as evidence.

Medium

Agreed. The method of reconciliation and the evidence kept will be coordinated. Finance Officer


Subject Area 4.2 – Payroll W.P. Ref. TS7.3



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2. Timesheet Authorisation Observation Files containing the timesheets were requested and checked for evidence of timesheets and authorisation. Results were summarised in a spreadsheet. All timesheets had been signed by the Operations Managers for each Board and by the Finance Officer for WMA. The Broads Operations Manager is authorising his own timesheets due to the remoteness of the working area. The Operations Manager is now managing 3 sites, Broads, Norfolk Rivers and East Suffolk. For this reason at the end of each month an invoice is raised to recharge supervisory time for the other IDB’s. While the Broads Operations Manager is salaried, the timesheets are used to evidence the recharges to other boards. It was also noticed during the Creditors audit that these are also authorised by the Broads Operations Manager. Consequence There is no segregation of duties. This is not best practice, however there is a some mitigating control as all payroll is countersigned by the Chief Executive when is has been entered into Sage and the report produced. Recommendation To be discussed to establish if separate authorisation is possible under the new working arrangements.

Low

Agreed. The method of authorising these timesheets will be reviewed. Chief Executive/Catchment Engineer.


Subject Area 4.3 – Creditors W.P. Ref. TS7.5



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3. Employment Status Indicator (ESI) Observation A sample of payments for each Board was selected from the bank statements and traced back to source documents. Purchase orders and invoice payments were for authorisation in accordance with Financial Regulations. Creditor’s reports and files containing invoices from all the sites were requested and a sample was checked. Purchase orders and invoice payments are being authorised by the same person. This does not appear to be breach of Financial Regulations. A mitigating control is the review of the Proposed Payments list by the Chief Executive prior to the payment run. Invoices were seen for a retired employee, who was engaged to complete some extra work after his retirement. The Finance Officer was of the opinion that this was a short term agreement and would no longer happen. Engagements of this type should be processed through the HMRC Employment Status Indicator Tool. HMRC would require this indicator to prove that the person was self-employed and therefore should not be treated as an employee for Tax and National Insurance. However on processing this engagement through the HMRC ESI Tool, it reported that this individual’s status was self-employed in respect of this engagement. Consequence It is very important that WMA is able to show an accurate audit trail in the event of a HMRC enquiry or audit concerning decisions made as to whether an individual was self-employed or not. Recommendation For each engagement the person engaging the work, who must have knowledge of how the individual shall be employed, should obtain a HMRC Employment Status Indicator report using the online ESI tool. At the end of the test the tool determines whether the individual is classed as self-employed or employed and provides a reference number to use as evidence.

High

Agreed. Information is to be passed to the WMA and officers procuring contractors will be required to go through the on-line checking process. Chief Executive.



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WATER MANAGEMENT ALLIANCE

INTERNAL AUDIT TERMS OF REFERENCE

2015-16



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1. INTRODUCTION 1.1 This document sets out the strategy and plan for the audit of the Water Management Alliance for the year 2015-16. 1.2 Section 4 of The Accounts and Audit Regulations 2011 states that ‘The relevant body must conduct a review at least once in a year of the effectiveness of its system of internal control’. 1.3 Internal Audit is defined as ‘an independent, objective assurance and consulting activity designed to add value and improve an organisation’s operations. It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.’ Public Sector Internal Audit Standards, April 2013 1.4 The Internal Auditor will work in accordance with the Public Sector Internal Audit Standards (PSIAS) adopted by CIPFA from April 2013 and thus will be able to provide the review required by the Regulations. 1.5 The authority of the Internal Auditor is established in the Financial Regulations. 1.6 The audit work will concentrate on records and systems used by the Water Management Alliance, who provide the financial and administrative functions for:

Broads (2006) IDB East Suffolk IDB King’s Lynn IDB Norfolk Rivers IDB South Holland IDB.

As such, this work will enable the auditor to complete the Annual Returns for all five Boards. 2. OBJECTIVES AND SCOPE OF THE AUDIT 2.1 The work of the Internal Auditor will be guided by ‘Governance and Accountability in Internal Drainage Boards in England – A Practitioners Guide (Rev 2007)’. 2.2 In order to be able to complete section 4 of the Electronic Annual Return for 2016 the auditor will consider the following:

A. The Accounting Records To ensure that the accounting system is accurate, complete and timely, and that data input is being verified appropriately.

B. Financial Regulations and Standing Orders To ensure that they are current and are being adhered to.

C. Risk Management processes To ensure that management review the Risk Register on a regular basis and that risk is being identified and actively managed in a proportionate manner.

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D. Budgetary Controls To ensure that the budgets are prepared on a realistic basis and are monitored throughout the year and any variations are investigated, with corrective action being taken if necessary.

E. Income Controls To ensure that processes are in place and functioning correctly to collect, record and bank income in full and on time.

F. Petty Cash Procedures To ensure petty cash provisions are reasonable, used in accordance with Financial Regulations and adequate records are kept of payments made.

G. Payroll Controls To ensure that remuneration to employees and Board Members is calculated correctly and in accordance with the levels agreed by the Board, and that all HMRC requirements are complied with.

H. Asset Management To ensure that there are satisfactory processes in place to maintain the register and check for accuracy.

I. Bank Reconciliation To ensure that periodic and year-end bank account reconciliations were properly completed and verified.

J. Year-end Procedures To ensure that the appropriate accounting basis have been used to prepare the year-end accounting statements and that figures contained in the statements can be verified by reference to working papers and accounting records.

2.3 Any recommendations and issues arising from the previous audit will also be followed up to establish if they have been implemented or if there is a satisfactory explanation for non-implementation. 2.4 Contained within the scope of work described above it is implied that the auditor will have due regard for Value for Money considerations and the potential for fraud. 3. TASKS 3.1.1 The project tasks are to:

Establish if the procedures recorded as part of the audit for 2014-15 remain the same and document any changes that may have taken place.

Perform tests to establish that systems are operating in accordance with the

procedures and that good practice is being complied with. Assess strengths and weaknesses of the systems operated and the levels of

financial and management risk.

Discuss the results with the Chief Executive and make recommendations as appropriate, which will be communicated to the Boards by means of a report.



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Complete Section 4 of the Electronic Annual Return for 2015-16. 4. WORK PLAN 4.1 The audit will be undertaken by

Mrs Karen Butler, Auditor, Borough Council of King’s Lynn and West Norfolk.

4.2 The audit has been allocated 5 days, which will be utilised as follows:

Task Time Confirm existing procedures and record any changes. Undertake a follow-up of actions agreed from the audit report for the year 2014-15.

0.5

Testing – to establish that processes are being applied as intended.

3.5

Conclusions and discussion

0.5

Completing the Return and reporting if required.

0.5

5.0 AGREEMENT Signature Date Phil Camamile Chief Executive, Water Management Alliance

……………………………………

……………

Kate Littlewood Audit Manager Borough Council of King’s Lynn and West Norfolk

……………………………………

……………

From: 01 April 2015 Period: 12To: 31 March 2016 Year Ending: 31 March 2016

Y-T-D Y-T-D Y-T-D Annual Projected ProjectedNotes Income and Expenditure Account Budget Actual Variance Budget Out-Turn Variance

£ £ £ £ £ £

Income:

Occupiers Drainage Rates 303,611 303,611 0 303,611 303,611 0

1 Special Levies issued by the Board 1,843,606 1,843,606 0 1,843,606 1,843,606 0

Grants Applied 212,750 45,456 -167,294 212,750 45,456 -167,294

Rental Income 3,200 1,964 -1,236 3,200 1,964 -1,236

2 Highland Water Contributions 35,000 33,978 -1,022 35,000 33,978 -1,022

Income from Rechargeable Works 0 36,130 36,130 0 36,130 36,130

Investment Interest 20,000 24,518 4,518 20,000 24,518 4,518

3 Net Surplus on Operating Accounts 0 32,085 32,085 0 32,085 32,085

Development Contributions 0 56,576 56,576 0 56,576 56,576

4 Other Income 1,500 7,885 6,385 1,500 7,885 6,385

Total Income £2,419,667 £2,385,809 -£33,858 £2,419,667 £2,385,809 -£33,858

Less Expenditure:

5 Capital Works 2,274,839 582,066 1,692,773 2,274,839 582,066 1,692,773

6 Environment Agency Precept 159,146 159,146 0 159,146 159,146 0

7 Maintenance Works 1,402,486 1,018,844 383,642 1,402,486 1,018,844 383,642

Development Expenditure 0 0 0 0 0 0

Interest Payments 0 0 0 0 0 0

8 Administration Charges 198,228 176,536 21,692 198,228 176,536 21,692

Cost of Rechargeable Works 0 35,303 -35,303 0 35,303 -35,303

3 Net Deficit on Operating Accounts 0 0 0 0 0 0

Total Expenditure £4,034,699 £1,971,895 £2,062,804 £4,034,699 £1,971,895 £2,062,804

Profit/(Loss) on disposal of Fixed Assets 0 -25,750 -25,750 0 -25,750 -25,750

9 Net Surplus/(Deficit) -£1,615,032 £388,164 £2,003,196 -£1,615,032 £388,164 £2,003,196


Opening Movement ClosingNotes Balance Sheet as at 31-3-2016 Balance This Year Balance

£ £ £

10 Fixed Assets:

Land and Buildings 703,986 225,775 929,761Plant and Equipment 819,005 76,674 895,679Pumping Stations 444,240 -88,848 355,392

1,967,231 213,601 2,180,832

Current Assets:

11 Bank Current Account 232,181 -152,873 79,308Stock 3,469 3,292 6,761

12 Debtors Control Account 28,003 -667 27,33613 Work in Progress 0 2,783 2,78314 Short Term Investments 4,900,000 300,000 5,200,00015 Special Levies Due 0 016 Rates Due 23,461 2,902 26,36317 Prepayments 9,101 94,149 103,250

Prepayments (WMA) 8,503 13,196 21,699Accrued Interest 7,464 -7,464 0VAT Due 32,616 81,369 113,985Grants Due 0 0 0

5,244,797 336,687 5,581,485Less Current Liabilities:

Creditors Control Account 24,898 310,220 335,11818 Grants Unapplied 119,078 -45,456 73,622

Accruals 16,075 -16,075 0Finance Leases 0 0 0Receipts Paid in Advance 8,183 2,283 10,466PWLB Loans due in less than one year 0 0 0

168,234 250,972 419,206

Net Current Assets 5,076,563 85,715 5,162,279

Less Long Term Liabilities:

25 Pension Liability 3,166,000 -291,000 2,875,000Long Term Borrowing 0 0 0

3,166,000 -291,000 2,875,000

Net Assets 3,877,795 590,316 4,468,111

19 Reserves:

Earmarked20 General Reserve 2,836,433 232,791 3,069,22421 Development Reserve 563,346 56,576 619,92222 Capital Works Reserve 28,203 98,797 127,00023 Plant Reserve 2,821,148 0 2,821,148

6,249,130 388,164 6,637,294Non-Distributable

24 Revaluation Reserve 794,665 -88,848 705,81725 Pension Reserve -3,166,000 291,000 -2,875,000

-2,371,335 202,152 -2,169,183

Total Reserves 3,877,795 590,316 4,468,111


Note Notes to the Accounts

1

Y-T-D Budget Y-T-D ActualBorough of King's Lynn & West Norfolk 1,740,515 1,740,515Fenland District Council 80,717 80,717South Holland District Council 22,374 22,374

1,843,606 1,843,606

2

3

Y-T-D Budget Y-T-D ActualLabour Operations Account 0 29,451Mobile Plant Operations Account 0 2,634

0 32,085

4 Other Income for this year is made up as follows:Y-T-D Budget Y-T-D Actual

Re Development Land off Russett Close 0 5,000Mossop & Bowser Advice re Deed Wootton Road 0 45Other Income Wayleaves etc 365 365Summons Costs 1,135 2,475Shared Income from WMA 0 0

1,500 7,885

5

6

7

Y-T-D Budget Y-T-D Actual Estimate Labour Charges 466,070 477,210Plant Charges 240,950 222,290Materials 16,600 8,991Contractors 50,700 55,716Electricity 112,950 86,429Pumping Station Insurances 3,380 2,636Telemetry 13,583 14,224Heating Fuel 10,500 1,923Pumping Station Depreciation 0 0Direct Works 914,733 869,419Technical Support Staff Costs 114,379 110,211Other Technical Support Costs 40,540 34,714Biodiversity Action Plan Costs 7,834 4,500Contingency 25,000 0Annual Plant Reinstatement Provision 300,000 0Maintenance Works 1,402,486 1,018,844

8

Special Levies collected from constituent Billing Authorities were as follows:

The Highland Water Claim for 2015/16 is due to be paid by the Environment Agency (EA) to the Board in September, following therecent changes made to the timetable (previously the payment was made in two installments - one in May and one in December).

Detailed operating surpluses/(deficits) for the Labour Operations Account and each item of Mobile Plant are shown in the Labour andPlant Operations Reports, which can be made available to members on request. These Reports are scrutinised by the Board's Plantand Works Committee every year. Staff Costs included in the Labour Operations Account amounted to £433,398.

The cost of each capital scheme is approved by the Board annually and detailed on the schedule of capital works, as managed by thePlanning/Enforcement Officer, which can be made available to members on request. This Report is also scrutinised by the Board'sPlant and Works Committee every year.

The detailed maintenance operations in each sub catchment are approved by the Board annually and shown on the schedule ofmaintenance works, as managed by the Operations Manager, which can be made available to members on request. The summarisedanalysis of expenditure is as follows:

The Net Operating Surplus/(Deficit) for this year is made up as follows:

Administration charges reflect the Board's share of consortium expenditure (excluding the technical support costs, which are included

The EA Precept due for 2015/16 is as estimated. Half of the EA Precept is payable to the EA on 31 May and the other half on 30November.



Y-T-D Budget Y-T-D Actual EstimateAdministration Staff Costs 89,525 85,349 186,906Other Administration Staff Costs 97,381 82,371Sundry Expenses 0 0 0Drainage Rates AV Increases/(Decreases) 3,000 0 3,000Kettlewell House Depreciation 7,972 7,972 7,972Sundry Debtors written off 350 844 350

198,228 176,536 198,228

9

BudgetPlant Reserve -300,000General Reserve -1,315,032

-1,615,032

10

CostOpening Balance b/fwd 1,183,743 1,523,134 888,480 3,595,357(+) Additions 233,748 317,867 0 551,615(-) Disposals 0 -239,541 0 -239,541Closing Balance c/fwd 1,417,491 1,601,460 888,480 3,907,431

DepreciationOpening Balance b/fwd 479,758 704,128 444,240 1,628,126(+) Depreciation Charge for year 7,972 157,644 88,848 254,464(-) Accumulated depreciation written out on disposal 0 -155,991 0 -155,991Closing Balance c/fwd 487,730 705,781 533,088 1,726,599

Net Book Value as at 31-03-2015 703,986 819,005 444,240 1,967,231Net Book Value as at 31-3-2016 929,761 895,679 355,392 2,180,832

11

2014/15 2015/16Opening Balance as at 1 April b/fwd 120,130 232,181(+) Receipts 3,712,055 4,642,101(-) Payments -4,064,366 -4,794,974(=) Closing Balance c/fwd -232,181 79,308

Balance on Statement as at 31-3 154,246 79,683Less: Unpresented Payments -72,065 0Add: Unpresented Receipts 150,000 -375Closing Balance c/fwd 232,181 79,308

12 Aged Debtor profile is currently as follows:Number of

Debt period Amount Debtors<=30 days 12,492 2>30 days and <=60 days 100 1>60 days and <=90 days 263 1>90 days 14,481 2

Land and Buildings

Plant and Equipment

Pumping StationsTotal

in the maintenance works expenditure). Detailed expenditure is monitored by the Consortium Management Committee and the Boardevery three months:

The Board has planned to increase/(reduce) balances by financing expenditure from the following reserves:

The movement in Fixed Assets is detailed in the Fixed Assets Register for 2015/16, which can be made available to members onrequest.

The Bank Current Account balance will be kept to a minimum following the decision to invest additional working balances on the shortterm money market. The Bank Account is reconciled as follows:



27,336 6

>90 days Amount Inv. Date Originator

CRD001 480 14/12/2015RE0002 14,001 21/11/2015 PLANNING/ENFORCEMENT OFFICER

14,481

13 EstimatedCompletion

Customer Amount Date Budget HolderBCKLWN 2,783.00 15/05/2016 PLANNING/ENFORCEMENT OFFICER

2,783.00

14 Term Deposits are currently as follows:Investment Maturity

Financial Institution Capital Date Date Interest RateNatwest Bank 500,000 16/07/2015 15/07/2016 0.80%National Counties Building Society 500,000 30/11/2015 15/04/2016 0.58%Skipton Building Society 500,000 15/12/2015 29/04/2016 0.56%Holmesdale Building Society 500,000 04/01/2016 13/05/2016 0.60%Furness Building Society 500,000 15/01/2016 31/05/2016 0.49%Progressive Barclays 500,000 29/01/2016 15/06/2016 0.60%Coventry Building Society 500,000 15/02/2016 30/06/2016 0.50%Principality Building Society 300,000 15/02/2016 01/08/2016 0.64%Vernon Co-Op Bank 300,000 29/02/2016 15/08/2016 0.60%Nottingham Building Society 100,000 29/02/2016 15/07/2016 0.50%Manchester Building Society 500,000 15/03/2016 29/07/2016 0.50%West Bromwich Building Society 500,000 31/03/2016 15/08/2016 0.60%

5,200,000

15

16

2014/15 2015/16Arrears b/fwd 21,092 23,461Drainage Rates for the year 303,704 303,611Special Levies for the year 1,843,606 1,843,606Payments Received -2,147,442 -2,145,973Returned/(Represented) amounts 0 27Value /(Decreases) -7,469 -4,973Value Increases 6,436 3,497New Assessments 1,033 1,477Irrecoverables and write offs -791 -844Summons collection costs 3,225 2,475Special Levy Adjustment 0 0Drainage Rate Adjustment 67 0Paid Refunds 0 0Sundry adjustments/Summons 0 0Arrears c/fwd 23,461 26,363

17 Prepayments of £103,250 relates to telemetry service contract and new plant/Ins(John Deere Tractor) which is due in April 2016.

18 Grants Unapplied are those grants that we have received in advance of doing work on the following schemes:

2014/15 2015/16SCH30: Islington Catchment Flood Risk Management Scheme 119,078 73,622

119,078 73,622

19

PLANNING/ENFORCEMENT OFFICER

The Reserves are managed in accordance with the Balances and Earmarked Reserves Policy for 2015/16, as approved by the Board

Special Levies are paid by Constituent Councils in two halves on 1 May and 1 November.

Work In Progress (WIP) is currently made up of the following jobs:

Drainage Rates are paid by occupiers of agricultural land and/or buildings. There are currently 99 Ratepayers that have not paid theirDrainage Rates for 2015/16, as compared to 119 Ratepayers this time last year. Summarised transactions for Drainage Rates andSpecial Levies during the year are as follows:



20 Movements on the General Reserve are made up as follows:

2014/15 2015/16Opening Balance, as at 1 April b/fwd 2,776,690 2,836,433Net Surplus/(Deficit) for the year 100,751 388,164Net transfer (to)/from Development Reserve -8,203 -56,576Net transfer (to)/from Capital Works Reserve 267,195 -98,797Net transfer (to/from Plant Reserve -300,000 0Revaluation Reserve adjustment 0 0Closing Balance, as at 31 March c/fwd 2,836,433 3,069,224

21

2014/15 2015/16Opening Balance, as at 1 April b/fwd 555,143 563,346Net contributions transferred from General Reserve 8,203 56,576Closing Balance, as at 31 March c/fwd 563,346 619,922

22

2014/15 Gen. Reserve 2015/16SCH36 West Lynn Sluice - Structural Investigation 0 28,000 28,000SCH33 Wolferton Pumping Station - Structural Investigation 0 69,000 69,000SCH35 Control Panel Replacements & Weedscreen Cleaner Refurbishm 0 30,000 30,000SCH32 Black Drain Syphon (Under Gaywood River) 24,551 -24,551 0SCH34 Chalk Lane Flood Risk Mangement Scheme 3,652 -3,652 0

28,203 98,797 127,000

23

2015/16Fixed Plant Reserve 2,021,148Mobile Plant Reserve 800,000Plant Reserve 2,821,148

242015/16

Opening Balance, as at 1 April b/fwd 794,665Less:Pumping Station Depreciation -88,848

Closing Balance, as at 31 March c/fwd 705,817

25 Pension Liability

(i)

(ii)

The Capital Works Reserve largely represents the committed cost of capital schemes that the Board has approved in previous years,where suppliers have not actually invoiced for work, due to slippage in the programme or other issues with the contract:

Movements on the Development Reserve are made up as follows:

The Board is a member of the Water Management Alliance Consortium and as such also has a proportion of the pension liability forthe shared staff that are employed by King's Lynn IDB, t/a the Water Management Alliance. The Fund Actuary for Norfolk CountyC il h d t R t f th W t M t Alli hi h id tifi ti l t i li bilit f

on 22 January 2015. This policy is available for viewing on the Board's website.

The Pension Liability is calculated by the Local Government Pension Scheme (LGPS) Fund Actuary at the end of every financial year.It is a notional liability that is shown as a Long Term Liability on the Balance Sheet. This figure is meant to show the extent of theBoard's liability at the Balance Sheet date, based on a number of actuarial assumptions. However it is important to note that this sumdoes not represent an estimate of the exit cost of withdrawing from the LGPS at the Balance Sheet date.

The Fixed Plant Reserve and Mobile Plant Reserve have been merged into a single Plant Reserve, as at 31 March 2014:

Movements on the Revaluation Reserve are made up as follows:

Movements on the Capital Works Reserve are made up as follows:



26 Related Party Disclosures

(i)

(ii)

(iii)

(iv)

(v)

(vi)

Recommended Actions:

1.

P J CAMAMILE M FUTTERCHIEF EXECUTIVE FINANCE OFFICER

The Board uses Rating Software for the collection of Drainage Rates known as DRS. This software is owned by South Holland IDBand was developed by Mr P J Camamile, the Chief Executive. The software is supported at no cost to the Board by Byzantine Ltd. MrP J Camamile is the Company Secretary of Byzantine Ltd and his wife Mrs P Camamile is a Director. Both are shareholders.

The Board is a full member of Anglia Farmers Ltd, an agricultural purchasing cooperative. Several members of the Board are alsoshareholders of this organisation. The Board paid Anglia Farmers Ltd £106,664.61 upto 31/03/16.

Board member Mr J Askew is related to Mr R Askew, Director of Richard Askew Agricultural Supplies Ltd, which is one of the Board'ssuppliers. The Board paid Askew Agricultural Supplies Ltd £1,468.36 upto 31/03/16.

All elected members of the Board pay drainage rates either as individuals, Partners in Partnerships, or as Directors of limitedcompanies; the exact nature of which can be found in the Rate Book as at 1 April 2015.

Mr Harvey Howe is employed by the Board as a full time Operative. The Board's Operations Manager is related to Harvey Howe.

The Board is a member of the Water Management Alliance Consortium, who provide administrative services to the Board. The Boardhas 3 representatives who serve on the Consortium Management Committee, that include the Chairman and Vice Chairman of theBoard. During the reporting period the Chairman received £2,041.67 Chairman's Allowance.

Council has prepared a separate Report for the Water Management Alliance, which identifies a notional net pension liability of£1,079,000 as at 31 March 2016 that is shared by all 5 Member Boards. The Board's share of this pension liability is set out everyyear in the WMAs Basis of Apportionment, which was approved by the Board on 22 January 2015.

To approve the Financial Report for the year ending 31 March 2016.


ACTUAL ACTUALBOX NO. ANNUAL RETURN, FOR THE YEAR ENDED 31 MARCH 2016 2014/15 2015/16

RESTATED £ £

1 Balances brought forwardGeneral Reserve 2,776,690 2,836,433Development Reserve 555,143 563,346Plant Reserve 2,521,148 2,821,148Fixed Plant Reserve 0 0Capital Works Reserve 295,398 28,203Mobile Plant Reserve 0 0Revaluation Reserve 883,513 794,665Pension Reserve -2,916,000 -3,166,000As per Statement of Accounts 4,115,893 3,877,795

(-) Fixed Assets, Long Term Liabilities, Loans and Finance LeasesPension Liability -2,916,000 -3,166,000Loans and Leases Outstanding (Current Liabilities) 0 0Long Term Borrowing 0 0Net Book Value of Tangible Fixed Assets 1,931,487 1,967,231

-984,513 -1,198,769

(=) Adjusted Balances brought forward 5,100,406 5,076,564

2 (+) Rates and Special LeviesDrainage Rates 303,704 303,611Special Levies issued by the Board 1,843,606 1,843,606As per Statement of Accounts 2,147,310 2,147,217

3 (+) All Other IncomeGrants Applied 6,003 45,456Rental Income 4,163 1,964Highland Water Contributions 58,027 33,978Income from Rechargeable Works 40,847 36,130Investment Interest 27,388 24,518Development Contributions 8,203 56,576Net Surplus on Operating Accounts 0 32,085Other Income 7,663 7,885Profit/(Loss) on disposal of Fixed Assets 12,544 -25,750As per Statement of Accounts 164,838 212,842

(+) Income from Sale of Fixed Assets (above profit/(loss)Capital Cost of disposals 253,120 239,541Less: Accumulated depreciation written out -167,164 -155,991

85,956 83,550

(=) Adjusted Other Income 250,794 296,392

4 (-) Staff CostsLabour Operations Account (16 FTEs) 455,729 433,398Technical Support Staff Costs (2.1 FTEs) 114,006 110,211Shared Administration Staff Costs (9 shared employees; 1.8 FTEs) 80,675 85,349

650,410 628,958



RESTATED £ £

5 (-) Loan Interest/Capital RepaymentsLoan Interest 0 0Capital Repayments 0 0As per Statement of Accounts 0 0

6 (-) All Other ExpenditureCapital Works 774,842 582,066Maintenance Works 998,839 1,018,844Environment Agency Precept 159,146 159,146Development Expenditure 0 0Administration Charges 167,018 176,536Cost of Rechargeable Works 40,316 35,303Net Deficit on Operating Accounts 71,237 0Finance Lease Repayments 0 0Depreciation/(Revaluation) of Pumping Stations 88,848 88,848As per Statement of Accounts 2,300,246 2,060,743

(-) All Other Expenditure (Non Cash)Plant and Equipment 157,835 157,644Depreciation/(Revaluation) of Pumping Stations 88,848 88,848Depreciation of Kettlewell House (included in admin.exp.) 7,972 7,972

254,655 254,464

(-) Staff Costs now reported in Box 4 650,410 628,958

(+) Capitalised AdditionsLand and Buildings 0 233,748Plant and Equipment 376,355 317,867

376,355 551,615

(=) Adjusted Other Expenditure 1,771,536 1,728,936

7 (=) Balances carried forwardGeneral Reserve 2,836,433 3,069,224Development Reserve 563,346 619,922Capital Works Reserve 28,203 127,000Plant Reserve 2,821,148 2,821,148Revaluation Reserve 794,665 705,817Pension Reserve -3,166,000 -2,875,000As per Statement of Accounts 3,877,795 4,468,111

(-) Fixed Assets, Long Term Liabilities, Loans and Finance LeasesPension Reserve -3,166,000 -2,875,000Loans Outstanding (Current Liabilities) 0 0Finance Leases Outstanding (Current Liabilities) 0 0Long Term Borrowing 0 0Net Book Value of Tangible Fixed Assets 1,967,231 2,180,832

-1,198,769 -694,168

(=) Adjusted Balances carried forward 5,076,564 5,162,279



RESTATED £ £

5,076,564 5,162,2798 Total Cash and Short Term Investments

Bank Current Account 232,181 79,308Short Term Investments 4,900,000 5,200,000As per Statement of Accounts 5,132,181 5,279,308

9 Total Fixed Assets and Long Term Assets (Net Book Value)Land and Buildings 703,986 929,762Plant and Equipment 819,005 895,679Pumping Stations and Properties 444,240 355,392As per Statement of Accounts 1,967,231 2,180,832

10 Total BorrowingsLoans Due (<= 1 Year) 0 0Loans Due (> 1 Year) 0 0As per Statement of Accounts 0 0



RESTATED £ £

ACTUAL ACTUAL7, 8 RECONCILIATION BETWEEN BOXES 7 AND 8 2014/15 2015/16

RESTATED £ £

7 Balances carried forward (adjusted) 5,076,564 5,162,279

(-) Deduct: Debtors and PrepaymentsStocks and Consumables 3,469 6,761Trade Debtors 28,003 27,336Work in Progress 0 2,783Drainage Rate Debtors 23,461 26,363Special Levies for the year 0 0Prepayments 9,101 103,250Prepayment/(Accrual) to WMA 8,503 21,699Accrued Investment Income 7,464 0H M Revenue and Customs 32,616 113,985Grant Aid Due 0 0

112,617 302,177

(+) Add: Creditors and Payments Received in AdvanceTrade Creditors 24,898 335,118Grants Unapplied 119,078 73,622Payments received in advance 8,183 10,466Accruals 16,075 0

168,235 419,206

(=) Box 8 5,132,181 5,279,308

8 (=) Total Cash and Short Term InvestmentsBank Current Account 232,181 79,308Short Term Investments 4,900,000 5,200,000

5,132,181 5,279,308

P J CAMAMILECHIEF EXECUTIVE

27 MAY 2016

King's Lynn IDBSchedule of Paid Accounts

Payment Date From : 01/03/201631/03/2016Payment Date To :

Amount PaidThis PeriodAccount ID Name Details

-13,913.81

AN0100 Anglia Farmers Ltd Gas Oil/Electric 13,913.81-1,166.18

AR0001 Arval Fuel 1,166.18-571.96

AS0120 Richard Askew Agricultural Supplies Spares & Repairs 571.96-195.00

BO0001 Borough Council of King's Lynn & West Norfolk

Council Tax Sluice Bungalow 195.00-182.19

BO0240 BOC Ltd Oxygen 182.19-98.27

BT0270 BT Phone/Broadband 98.27-702.00

CA0320 Carter Haulage & Storage Ltd Excavator Moves 702.00-284.14

CR0380 King's Lynn Auto Electrical Ltd Oil Filter/Repairs 284.14-2,608.78

DO0004 Doubleday Spares & Repairs 2,608.78-225.00

DV0001 DVLA Vehicle Tax 225.00-150.00

EQ0001 Equita Ltd Parking Fine 150.00-500.00

FE0002 Fenton Insurance Solutions Ltd Plant Insurance/Recharge 500.00-103.97

FR0001 Franklin Industrial Supplies Ltd Small Tools 103.97-192.00

FR0002 Frazer Materials 192.00-397.98

FR0650 Frimstone Ltd Reject Stone 397.98-7.78

HA0810 Hayley Group plc Engineering Supplies 7.78-8,298.14

IN0001 Inland Revenue Paye & Nic 8,298.14-550.80

IR0001 Ireland's Farm Machinery Ltd Plant Parts 550.80-2,575.88

JA0001 J A Services lTD Capital Works Final Payment 2,575.88-41.02

JE1010 Jewson Ltd Materials 41.02-451.72

JO0001 John Hutchings Services Steam Cleaner/Servicing 451.72-20.10

JO1060 A T Johnson Spares 20.10-16,706.02

MI0002 Middleton Aggregates Ltd Carrstone 16,706.02-436.00

MU0001 Murley Agricultural Supplies Ltd Spares/Repairs 436.00-8,815.89

NO0001 Norfolk Pension Fund Pension Contributions 8,815.89-410.00

OF0001 OFCOM Radio Licence 410.00-1,488.00

OR1550 Oriel Systems Ltd Telemetry Maintenance 1,488.00-8,814.18

PBA001 Peter Brett Associates LLP Capital Works 8,814.18-707.51

PDC001 PDC Weedscreen Repair 707.51-1,440.00

QU0002 Quinto Crane & Plant Ltd Capital Works 1,440.00-6,963.00

RO0003 Royal Haskoning DHV Capital Works 6,963.00-52.20

ST0001 Mr C Street T/A C R Electrical Electrician 52.20-557.63

TI2050 Timber Services Ltd Materials 557.63-745.80

VJ2250 V & J Knitwear Ltd Protective Clothing 745.80-407.05

VO0001 Vodafone Ltd Mobile Phone 407.05-4,674.00

WA0001 Watson Petroleum Gas Oil 4,674.00-1,266.00

WA2320 Watling JCB Ltd (Wymondham) Service 1,266.00

86,720.00Please note that the amounts shown above include Vat £

STRATEGIC OBJECTIVES RISKS KEY

CONTROLS ASSURANCES ON CONTROLS

RISK SCORE

GAPS IN CONTROL

GAPS IN ASSURANCE ACTION PLAN

RESPONSIBLE

OFFICER/ MEMBER &

IMPLEMENTATION DATE

To reduce the flood risk to people, property, public infrastructure and the natural environment by providing and maintaining technically, environmentally and economically sustainable flood defences within the Internal Drainage District (IDD)

If the Environment Agency (EA) is no longer willing or able to carry out work on sea defences that protects the Internal Drainage District, or continues to maintain the sea defences but to a reduced specification

IDB is consulted on outcomes, following publication of EA Shoreline Management Plans/ Strategies East Coast Management Strategy (KL&WNBC and local business community). Formation of Community Interest Company

Board Reports with input from Councils Government Policy and EA SMPs Availability of Public Sector Cooperation Agreement (PSCA) will facilitate partnership working with other risk management authorities Funding via Community Interest Company with match funding from EA guaranteed for 6 year period from 2015

8 No Investment Plan for reinstating primary sea walls, should the EA walk away, following publication of Strategies

Work with key stakeholders in each flood compartment to develop Investment Plan to reduce risk of EA ceasing works on sea defences Collecting Voluntary contributions for East Wash Community Interest Company which will help pay for the recycling and rechargeable works when the EA ceases all activity later this year

Chief Executive/ Planning/ Enforcement Officer Chief Executive

Risk Assessment Matrix (From the Risk Management Strategy and Policy as approved 28 January 2011) Impact High

Considerable management required (6)

Must manage and monitor risks (8)

Extensive management required (9)

Medium

Risks may be worth accepting with monitoring (3)

Management effort worthwhile (5)

Management effort required (7)

Low

Accept risks (1)

Accept, but monitor, risks (2)

Manage and monitor risks (4)

Low Medium High Likelihood of Occurrence

The high, medium and low categories for impact and likelihood are defined as follows: IMPACT • High – will have a catastrophic effect on the operation/service delivery. May result in

major financial loss (over £100,000) and/or major service disruption (+5 days) or impact on the public. Death of an individual or several people. Complete failure of project or extreme delay (over 2 months). Many individual personal details compromised/revealed. Adverse publicity in national press.

• Medium – will have a noticeable effect on the operation/service delivery. May result

in significant financial loss (over £25,000). Will cause a degree of disruption (2 – 5 days) or impact on the public. Severe injury to an individual or several people. Adverse effect on project/significant slippage. Some individual personal details compromised/revealed. Adverse publicity in local press.

• Low – where the consequences will not be severe and any associated losses and or

financial implications will be low (up to £10,000). Negligible effect on service delivery (1 day). Minor injury or discomfort to an individual or several people. Isolated individual personal detail compromised/revealed. NB A number of low incidents may have a significant cumulative effect and require attention.

LIKELIHOOD • High - very likely to happen • Medium - likely to happen infrequently • Low - unlikely to happen.

1 of 4

www.gov.uk/environment-agency

Internal Drainage Boards Cambridgeshire and Bedfordshire update April 2016

Welcome to the second edition IDB update for Cambridgeshire and Bedfordshire Area

Local Choices update The Anglian (Central) Regional Flood and Coastal Committee (RFCC) is the only committee in the country to be developing of an indicative 6 year IDB Precepts Local Choices programme.

Developed from discussion with IDBs, the programme allows greater value for money, better joint engagement across the programme and an improved ability to plan and procure works.

There are funding rules and financial constraints within which the Environment Agency and other public bodies must operate but the new approach allows complete transparency over how IDB Precept is spent. It allows us to work closer with IDBs to decide where IDB Precept is spent.

The General Drainage Charge and Internal Drainage Precept are important in supporting the maintenance programme, particularly due to the ongoing pressure on revenue maintenance funding.

It is important that all the authorities work in partnership with regard to maintenance. This is particularly important due to funding cuts as it could have serious impacts on flood risk for existing and new developments in the area. However, we also need to engage communities to understand who is responsible for what.

Maintenance works

New digital road signs to warn of flooding along the North Norfolk coast Our digital road signs to warn of tidal flooding have been installed in Hunstanton, Heacham and Snettisham.

We have been working with the Borough Council of King’s Lynn and West Norfolk and the Norfolk Local Resilience Forum to improve how we warn and inform the public of tidal flooding.

The new LED signs are brighter, more visible to motorists and provide timely information to residents and visitors. They replace four manually updated signs that were installed in 2005.

The signs will be illuminated when tidal flood alerts and flood warnings are issued, and provide information on high water time and when evacuation is necessary. These signs complement the Environment Agency’s existing free flood warning service that anyone can register for.

Figure 1: Precautionary Evacuation Notice Sign


Local Sea Defences Funding Group The Local Sea Defences Funding Group has been set up to raise money to continue the annual repairs to the shingle sea defences between South Hunstanton and Wolferton Creek.

The sea defences along this stretch of coastline are made up of shingle ridges and stretches of concrete sea wall. Wave action removes shingle from the beach throughout the year and the level of protection is reduced over time. Therefore every year around February, the Environment Agency rebuilds the shingle ridges with additional shingle recovered further down the shoreline. This process is called Beach Recycling.

Between £150,000 and £180,000 is needed to carry out the annual beach recycling depending on how much shingle has been removed by storm action throughout the year. Approximately 25% of the costs will still be met from Central Government. The remaining 75% will need to be raised from the local community.

Local landowners and businesses have set up the East Wash Coastal Management Community Interest Company (EWCMCIC) to collect funds from local landowners and commercial premises such as caravan sites. Rent on caravan parks have been increased by £50 per unit per year to help cover the beach recycling costs. Anglia Water has also agreed to contribute £50,000 for 2017 and 2018 respectively.

Other voluntary contributions are now being sought from individual owner-occupiers and local businesses to help secure the future of the sea defences. Voluntary contributions will assist towards making sure properties can continue to be protected. The Local Sea Defences Funding Group suggest an annual payment amount of £15 for a beach hut, £50 for a caravan or chalet and £100 for a small business. Every pound collected will support the beach recycling project.

Grass cutting, weed cutting and bushing Grass and weed cutting works in Ely and Kings Lynn is now complete. We have started our bushing programme on the River Kennett, Little Ouse and the Middle Level Barrier Bank of the Ouse Washes Reservoir. We have had several reports of the trees blocking the watercourses after the high winds, which we are prioritising as a matter of course. The lifter boats have been busy in the Little Ouse dealing with several of these obstructions near Brandon. The Robo Mower in figure 3 has been cutting the brambles and small hawthorns growing on the berm of the Middle Level Barrier Bank.

Beach Survey The annual programme of survey work that is used to monitor the movement of sand/shingle material and environmental changes between Snettisham Scalp and Hunstanton is currently ongoing. This information is used as the basis for the annual beach recycling operation which will be carried out in March 2016 after the last of this winter’s high spring tides.

Figure 2: Beach recycling in action

Figure 4: Hunstanton Beach

Figure 3: Robo Mower in action


Planning maintenance We prioritise investment according to government policy, the National Flood and Coastal Erosion Risk Management Strategy and HM Treasury Green Book economic appraisal.

We focus our maintenance work where it delivers the greatest flood risk benefit. We do this by adopting a risk based approach and invest government funding in the activities that contribute the most to reducing flood risk, to people and property, per pound of funding.

Our maintenance programme and local priorities are agreed with the Anglian (Central) Regional Flood and Coastal Committee (RFCC), which is responsible for taking an overview of flood risk management across the Great Ouse catchment.

As much of the Great Ouse catchment is rural and as maintenance funding is prioritised to protecting people and property, there are many parts of the catchment which do not attract government funding for maintenance. For such areas, we are currently considering how to use partnership agreements with other flood risk management authorities. We also engage with communities and landowners to raise awareness of their responsibilities for maintaining watercourses, known as riparian responsibilities.

The RFCC supports all RMAs in developing the Committee’s pipeline of future FCRM GiA and local levy investments through a framework of ‘workstreams’.

Funding maintenance There are 3 different sources of funding available to us for flood risk management. Maintenance budgets are allocated annually and the amount of funding varies from year to year. The budget for the Anglian Central RFCC area is made up as follows:

Funding Stream Approx % of total budget

Flood and Coastal Risk Management Grant in Aid (FCRM-GiA)

Allocated to our area from a central government grant

50%

IDB Precept Raised by the Environment Agency from IDBs

30%

General Drainage Charge (GDC) Raised by the Environment Agency from occupiers of agricultural land outside IDB districts

20%

The Anglian Central RFCC might also make money available from their Local Levy funds. Local Levy is raised by the RFCC from county and unitary councils with responsibility as a Lead Local Flood Authority and can contribute to flood risk management schemes and maintenance activity which will help reduce flood risk.

We publish our annual maintenance programme on our web pages which you can search for information about what we're planning to do where you live.

Go to: www.gov.uk/government/organisations/environment-agency and search for ‘maintenance programmes’ select the link to 'River & Coastal Maintenance Programmes' and open the 'River & Coastal Maintenance Programme' to search by postcode.

Further information and support ‘What’s In Your Back Yard (WIYBY) tool provides an idea of the environmental state of the waterbodies around you.

http://maps.environment-agency.gov.uk/wiyby.

http://www.gov.uk/government/organisations/environment-agency

http://maps.environment-agency.gov.uk/wiyby


Local Enterprise Partnerships Local Enterprise Partnerships (LEPs) are voluntary partnerships between local authorities and businesses to lead economic growth,

IDBs are eligible to apply for funding from LEPs. This can provide multiple benefits and opportunities to share and develop best practices and innovative solutions between partners.

By being more effective in our engagement with LEPs we can help ensure FCRM (Flood and Coastal Risk Management) spending is more closely aligned with growth across the RFCC area.

IDB are eligible to apply for European Structural and Investment Funds (ESIF) – see https://www.gov.uk/european-structural-investment-funds and local growth funding (https://www.gov.uk/government/collections/local-growth-deals) both of which the LEPs are responsible for overseeing.

IDBs can also apply for funding from Flood Defence Grant in Aid (FDGiA) from Defra, the lottery funding agencies and the European Union to assist with capital and environmental works.

Prospects for spray irrigation: forecast for 2016 Following a wet Autumn which has continued into the beginning of 2016, the east of England has been significant groundwater recharge. This has translated into above average river flows for this time of year. This means the summer prospects for water resources availability for spray irrigation in the East of England are currently good. Widespread drought management actions are unlikely even if we receive below average rainfall over the coming months.

However, as usual, some local water management actions may be required in some Fenland catchments if we have a dry spring and summer. Typically, dry periods during the summer can result in some form of local water management actions in the level based catchments.

We will continue to work with farmers and others to try to minimise, where possible, the impact of any dry weather on their businesses.

If you would like further information Julie Foley, Cambridgeshire & Bedfordshire Area Manager

Bromholme Lane, Brampton, Huntingdon, Cambridgeshire, PE28 4NE

Email: [email protected]

Telephone: 02030 251869

Figure 5: Spray irrigation

https://www.gov.uk/european-structural-investment-funds

https://www.gov.uk/government/collections/local-growth-deals

Kings Lynn IDB

Distributed to:

MembersAskew J RAusten J S (Chairman)Ayres BBanham KBaron M Chenery of HorsbrughCrofts CGroom R W Keene S MsLensen ALord Howard of RisingLong BMarkillie R SMarkillie S A RMatkin TNockolds E MrsOliver DRiddington M Symington JWhitby DWing-Pentelow TYoung S Mrs

OfficersCamamile P JDann G RHowe G

King's Lynn IDB Meeting 27 May 2016

A MEETING OF THE KING’S LYNN INTERNAL DRAINAGE BOARD … · a meeting of the king’s lynn...

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Transcript of A MEETING OF THE KING’S LYNN INTERNAL DRAINAGE BOARD … · a meeting of the king’s lynn...