Monthly Outturn Reports

APPENDIX 1

Monthly Outturn Reports

For the period April 2019 to August 2019

CONTENTS

PAGE

General Fund

Capital Programme

HRA

Cash Flow

1-8

9-12

13 -15

16

August 2019 Budget Monitoring Summary 2019/20

Service

Budget as per Feb 19

budget Book

Supplementary

Budgets/virements

approved to date

Latest Budget used

for Monitoring

ledger recharges

Budget per

Monitoring Report

Estimated

Outturn

Variations Estimated Outturn

Community Services 2,472,390 378,564 2,850,954 (895,360) 1,955,594 (107,000) 2,743,954

Corporate Services 3,172,110 111,386 3,283,496 (807,370) 2,476,126 (21,000) 3,262,496

Support Services 131,295 47,300 178,595 3,756,050 3,934,645 36,000 214,595Environment & Planning 7,683,345 180,681 7,864,026 (2,053,320) 5,810,706 177,000 8,041,026Revised Pay Structure 0 (3,680) (3,680) 0 (3,680) (3,680)

TOTAL SERVICE EXPENDITURE 13,459,140 714,251 14,173,391 0 14,173,391 85,000 14,258,391

Special Expenses (627,770) (627,770) 0 (627,770) (627,770)

Capital Accounting (1,934,120) (1,934,120) 0 (1,934,120) (1,934,120)

External Interest - Net 185,360 185,360 0 185,360 (20,000) 165,360

IAS 19 Adjustment (331,470) (331,470) 0 (331,470) (331,470)

Transfer to Pension Reserve 3,880 3,880 0 3,880 3,880

Use of UG&C Reserves (158,000) (221,623) (379,623) 0 (379,623) 22,940 (356,683)

Carry fwds 2018/19 to 2019/20 (302,069) (302,069) 0 (302,069) (302,069)

Transfer to Reserves 1,577,880 (10,000) 1,567,880 0 1,567,880 1,567,880

Use of Reserves (1,503,399) (103,230) (1,606,629) 0 (1,606,629) (1,606,629)

BUDGET REQUIREMENT 10,671,501 77,329 10,748,830 0 10,748,830 87,940 10,836,770

1,441,023

Financing

Council Tax 4,364,758 4,364,758 0 4,364,758 4,364,758

National Non-Domestic Rate 4,433,258 4,433,258 0 4,433,258 4,433,258

New Homes Bonus 2,271,759 2,271,759 0 2,271,759 2,271,759

Collection Fund Surplus (242,746) (242,746) 0 (242,746) (242,746)

TOTAL RESOURCES (HBBC BUDGET) 10,827,029 0 10,827,029 0 10,827,029 0 10,827,029

Movement in General Fund Balances 155,528 (77,329) 78,199 0 78,199 (87,940) (9,741)

Special Expenses

Expenditure 627,770 0 627,770 0 627,770 0 627,770

Council Tax Income 731,961 0 731,961 0 731,961 0 731,961

Movement in Special Expenses Balances 104,191 0 104,191 0 104,191 0 104,191

Special Expenses to /(from) Reserves (76) 0 (76) 0 (76) 0 (76)

Special Expenses mvt in Balances 104,267 0 104,267 0 104,267 0 104,267

BUDGET REQUIREMENT 731,961 0 731,961 0 731,961 0 731,961

Total Movement in Balances 259,795 (77,329) 182,466 0 810,160 94,526

NBR 11,558,990 77,329 11,480,791 0 11,480,791 87,940 11,568,731

Fund Balance

Balance at 1st April 2019 Feb Council 1,497,000 0 1,497,000 0 1,497,000 0 1,497,000

movement in out turn yr end 155,000 155,000 0 155,000 155,000

Revised Balance 1st April 2019 1,652,000 1,652,000 0 1,652,000 1,652,000

Balance at 31 March 2020 1,807,528 (77,329) 1,730,199 0 1,730,199 (87,940) 1,642,259

Under/overspend £ £

Mvt to/(from) Balances Orig Budget 155,528

Mvt to/(from) Balances Latest Budget

Mvt to/(from) Balances Outturn (9,741)

Outturn change 165,269

July position 166,129

Month on month change 860

() = Underspend

Page 1

August 2019 Budget Monitoring Summary 2019/20 - General Fund Services

Budget Jun-19 Jul-19 Aug-19

TOTAL SERVICE EXPENDITURE £13,459,140 £13,588,309 £14,282,191 £14,258,391


General Fund Balance Contribution £155,528 £51,359 -£10,601 -£9,741

5

0

1 -1

-18

£13,000,000

£13,200,000

£13,400,000

£13,600,000

£13,800,000

£14,000,000

£14,200,000

£14,400,000

TOTAL SERVICE EXPENDITURE

TOTAL SERVICE EXPENDITURE

-£20,000

£0

£20,000

£40,000

£60,000

£80,000

£100,000

£120,000

£140,000

£160,000

£180,000

General Fund Balance Contribution

General Fund Balance Contribution

Page 2

August 2019 Main changes in outturn


Support Services £131,295 £107,945 £188,595 £214,595

Community Services £2,472,390 £2,507,670 £2,820,954 £2,743,954

Corporate Services £3,172,110 £3,189,750 £3,262,496 £3,262,496

Environment and Planning £7,683,345 £7,786,624 £8,013,826 £8,041,026

Revised Pay Structure -£3,680 -£3,680 -£3,680

General Fund Balance Contribution £13,459,140 £13,588,309 £14,282,191 £14,258,391

256108

1332167

£0

£1,000,000

£2,000,000

£3,000,000

£4,000,000

£5,000,000

£6,000,000

£7,000,000

£8,000,000

£9,000,000

Support Services Community Services Corporate Services Environment andPlanning

Budget

Jun-19

Jul-19

Aug-19

Page 3

List of Supplementary Budgets Approved - 2019/20

Narrative Amount

Community

Services

Corporate

Services

Environment

and Planning

Support

Services

Creative Communities match funding contribution for developing on-line tool 2,000 2,000

Consultant fees for property disposal - Funded from Asset Management Reserve 10,000 10,000

Finance Accountancy - Additional agency Budget for Finance 10,000 10,000

Computer Support -Consultancy costs for IT due to long term absence 12,000 12,000

Salaries - Job Evaluation of Assistant Green Spaces Officer 2,600 2,600

Licencing - taxis - Purchase of internal and External MOGO Plates 500 500

Salaries -Technical Assistant Pollution 1,113 1,113

Salaries -Dog Warden 300 300

Pest Control - Purchase of Equipment 146 146

Environmental Health - ICT Equipment 3 additional workstations for office moves 1,120 1,120

Salaries - Supplementary to cover cost of agreed career progression 3,170 3,170

Health and Safety - Replenishment of first aid kits for Hub and Jubilee 220 220

Revised Pay Structure 0 7,280 2,640 13,110 -19,350

Total Budget Movement to June 43,169 9,280 12,640 22,279 2,650

July Movements

Carry Forwards Agreed at Committee 16/7/19 405,299 165,101 36,496 141,802 61,900

Unapplied Grants and Contributions - Pre 1819 - Agreed at Committee 16/7/19 35,477 10,477 25,000 0

Unapplied Grants and Contributions - Grants Received in 2018-19 - Agreed at Committee 16/7/19 186,146 186,146 0 0 0

External grants monies in respect of Steady Steps Programme 7,560 7,560 0 0 0

Review of workplace transport 1,400 1,400

Virements between committees re: Election Costs not covered by Commission or Parishes 0 17,250 -17,250

Total Budget Movement - July 635,882 369,284 78,746 143,202 44,650

August Movement

To support primary engineer project by employment and skills Taskforce 4,000 4,000

Backdated NNDR Charges re: Storage facility at Liley's Yard 5,880 5,880

One off Funding to Age UK Hinckley to support on-going delivery of services (Agreed SLT 15/7/19) 5,000 5,000

Purchase of pest control equipment 320 320

Elections - Additional Election costs over and above recoverable from Parishes and Election Commission 20,000 20,000

Total budget movement - August 35,200 0 20,000 15,200 0

Total Budget Movement Year to date 714,251 378,564 111,386 180,681 47,300

Page 4

General Fund Service Area 2019/20 Monthly Outturn to August 19

Estimate to Date Actual to Date Variance to DateTiming

Differences

Variance

excluding

timing

Differences

Est 2019/20Forecast

Outturn

Forecast

Variation to

Year End

Ref

cm01 Community Services DSO Housing Repairs (330,910) (242,933) (87,977) (88,000) 23 (807,880) (807,880)

cm02 Contribution to Housing Rev Ac 0 0 0 0 22,230 22,230

cm04 Forest Road Garages (2,876) (3,563) 687 687 (5,550) (5,550)

cm05 Homelessness (43,846) (81,985) 38,139 8,000 30,139 282,701 166,701 116,000 1.1

cm07 Housing Strategy 319 (40,641) 40,960 41,000 (40) 2,280 2,280

cm08 Private Sector Housing 4,869 (200) 5,069 5,000 69 430,845 430,845

cm09 Children and Young People 9,539 4,167 5,372 5,372 29,450 27,450 2,000 1.2

cm10 CCTV 48,081 52,929 (4,848) (4,000) (848) 119,310 119,310

cm11 Community Safety 42,626 30,106 12,520 12,520 86,488 83,488 3,000 1.3

cm12 Creative Communities 10,283 9,192 1,091 1,091 22,710 22,710

cm13 Leisure Centre (155,471) (154,255) (1,216) (1,216) (568,080) (568,080)

cm14 Leisure Promotion 9,295 8,810 485 485 43,640 43,640

cm15 Sports Development (35,338) (49,049) 13,711 8,000 5,711 (5,900) (5,900) 1.4

cm16 Highways Miscellaneous 22,956 24,679 (1,723) (1,723) 57,470 57,470

cm17 Markets 4,197 15,585 (11,388) (11,388) (17,860) 2,140 (20,000) 1.5

Community Services Salaries 938,259 928,731 9,528 9,528 2,263,740 2,257,740 6,000 1.6

521,983 501,573 20,410 (30,000) 50,410 1,955,594 1,848,594 107,000

cp01 Corporate Services Corporate Management 351,823 325,180 26,643 5,000 21,643 978,990 943,990 35,000 2.1

cp02 Corporate Management (Civic) 10,717 10,404 313 313 28,130 28,130

cp03 Council Tax / NNDR 198,731 218,147 (19,416) (16,000) (3,416) 309,120 297,120 12,000 2.2

cp04 Council Tax Support 44,242 6,452 37,790 3,000 34,790 334,866 316,866 18,000 2.3

cp05 General Grants 35,600 22,310 13,290 13,000 290 892,200 892,200

cp06 Register and Borough Elections 168,463 166,931 1,532 1,532 211,490 211,490 2.4

cp07 Benefits Fraud and Rent Allowances (87,786) (351,774) 263,988 316,000 (52,012) (65,850) (58,850) (7,000) 2.5

cp08 Public Conveniences 5,402 9,749 (4,347) (4,347) 17,640 22,640 (5,000) 2.6

cp09 Industrial Estates (241,523) (240,800) (723) (723) (599,230) (599,230)

cp10 Misc Property 246,230 248,822 (2,592) 6,000 (8,592) (550,050) (550,050) 2.7

Corporate Services Salaries 383,052 402,773 (19,721) (19,721) 918,820 950,820 (32,000) 2.8

1,114,951 818,195 296,756 327,000 (30,244) 2,476,126 2,455,126 21,000

cp11 Support Services Asset Management 60,064 57,806 2,258 2,258 145,360 145,360

cp12 Communications & Promotion 16,608 19,167 (2,559) (2,559) 60,460 66,460 (6,000) 3.1

cp13 Council Offices 380,942 381,782 (840) (840) 1,291,830 1,291,830

cp14 Finance Support 111,064 73,856 37,208 32,000 5,208 223,170 218,170 5,000 3.2

cp16 I.T. Support 300,097 235,514 64,583 84,000 (19,417) 892,190 892,190 3.3

cp17 Legal /Administration 31,913 3,478 28,435 9,000 19,435 48,040 71,040 (23,000) 3.4

Community Services

Corporate Services

Page 5

General Fund Service Area 2019/20 Monthly Outturn to August 19

Estimate to Date Actual to Date Variance to DateTiming

Differences

Variance

excluding

timing

Differences

Est 2019/20Forecast

Outturn

Forecast

Variation to

Year End

Ref

cp18 Performance & Scrutiny 1,923 151 1,772 1,772 6,030 6,030

cp19 Corporate Support Team 48,205 46,737 1,468 1,468 116,865 116,865

cp20 Human Resources 62,741 62,254 487 487 157,100 157,100

cp21 Committee Services 6,785 6,637 148 148 21,800 21,800

cp22 Customer Contact Centre 14,779 14,580 199 199 41,230 41,230

Support Services Salaries 924,344 921,945 2,399 2,399 2,217,190 2,233,190 (16,000) 3.5

HRA element of Support Services (536,628) (478,780) (57,848) (57,848) (1,286,620) (1,290,620) 4,000 3.6

1,422,837 1,345,127 77,710 125,000 (47,290) 3,934,645 3,970,645 (36,000)

ep01 Environment & Planning Emergency Planning 29,714 29,490 224 224 30,240 30,240

ep02 Local Land Charges 12,610 4,955 7,655 7,000 655 24,420 24,420

ep03 DSO Grounds Maintenance (277,957) (267,491) (10,466) (19,000) 8,534 (724,900) (724,900) 4.1

ep04 Allotments 504 54 450 450 4,980 4,980

ep05 Cemeteries 48,453 40,406 8,047 4,000 4,047 123,420 123,420

ep06 Countryside Management 45,130 42,830 2,300 2,300 92,590 92,590

ep07 Dog Warden Service 9,551 3,984 5,567 6,000 (433) 22,460 22,460

ep08 Environmental Health 5,680 2,980 2,700 2,700 48,360 48,360

ep09 Land Drainage 14,573 15,605 (1,032) (1,032) 40,940 40,940

ep10 Licences (46,863) (39,053) (7,810) (8,000) 190 (108,910) (108,910)

ep11 Parks 217,529 195,020 22,509 17,000 5,509 597,530 592,530 5,000 4.2

ep12 Pest Control 18,109 17,718 391 391 42,286 42,286

ep13 Recycling (521,007) (574,181) 53,174 49,000 4,174 306,460 296,460 10,000 4.3

ep14 Refuse Collection (4,962) (54,645) 49,683 28,000 21,683 461,010 468,010 (7,000) 4.4

cp15 Health & Safety 2,694 3,061 (367) (367) 5,540 5,540

ep15 Street Cleansing 7,386 18,855 (11,469) (6,000) (5,469) 48,720 44,720 4,000 4.5

ep16 Waste Business Improvements (7,332) (10,608) 3,276 3,276 (30,360) (30,360)

ep17 Building Inspection (79,822) (73,065) (6,757) (6,757) (154,120) (124,120) (30,000) 4.6

ep18 Car Parks (42,274) (39,697) (2,577) (3,000) 423 (346,010) (354,010) 8,000 4.7

ep19 Community Planning 53,966 46,548 7,418 6,000 1,418 181,730 181,730

ep20 Development Control (328,752) (196,581) (132,171) (132,171) (762,035) (612,035) (150,000) 4.8

ep21 Economic Development 37,631 46,026 (8,395) (8,000) (395) 100,770 102,770 (2,000) 4.9

ep23 Planning Policy 113,821 109,248 4,573 3,000 1,573 508,132 508,132

Environment and Planning Salaries 2,203,796 2,207,413 (3,617) (3,617) 5,297,453 5,312,453 (15,000) 4.10

1,512,178 1,528,871 (16,693) 76,000 (92,693) 5,810,706 5,987,706 (177,000)

Revised Pay Structure (3,680) (3,680)

Position as at August 2019 4,571,949 4,193,767 378,182 498,000 (119,818) 14,173,391 14,258,391 (85,000)

Support Services

Environment & Planning

Page 6

Summary of Timing Differences

Under spends/(Overspends) caused by timing differences

Monthly Outturn Report 1st April 2019 to 31st August 2019

£ £

DSO Housing Repairs Painting budget to be reprofiled (8,000)

Work in Progress and under recovery of overheads (120,000)

Awaiting material invoices 40,000 (88,000)

Homelessness Outstanding Bed & Breakfast invoices for August 8,000 8,000

Housing Strategy Income received in advance for Rural Housing Enabling Services 41,000 41,000

Private Sector Housing Additional income from fees and charges 5,000 5,000

CCTV Invoice to be raised for BID Contribution to CCTV Maintenance for 2018-19 (4,000) (4,000)

Sports Development Contribution to be made for Sports and Economic Growth post 8,000 8,000

Corporate Management 2018/19 Grant Audit Fees outstanding 3,000

Other minor variances 2,000 5,000Council Tax/ NNDR Income due in respect of contribution towards costs (18,000)

Other minor variances 2,000 (16,000)

Council Tax Support Other minor variances 3,000 3,000

General Grants Grant payment to CAB paid later than anticipated 13,000 13,000

Rent Allowances Grant Audit Fees re 2018/19 13,000

Benefits overpayment income for August processed in September (10,000)

August Benefits Payments reflected on the ledger in September 559,000

Awaiting subsidy income in October, based on mid year subsidy claim in

August

(88,000)

Additional benefit costs (Associated income for any additional costs will be set

aside at year end).

(176,000)

Repayment of Discretionary Housing Payments re 2018/19 17,000

Other minor variances 1,000 316,000

Miscellaneous Properties Awaiting cleaning contract invoices for May - Re Hub and Atkins 6,000 6,000

Finance Support Awaiting internal audit invoice 17,000

Awaiting Allpay (customer payments system) invoices 8,000

Software budget to be reprofiled 2,000

Other minor variations 5,000 32,000

ICT Support Outstanding Accruals relating to the cost of disaster recovery and software

Licences

10,000

Prepayment of Software Licences that relate partly to 2020/21 (9,000)

Invoices to be raised to ICT Partners to cover costs incurred (6,000)

Invoice relating to Steria contract for July not yet received 89,000 84,000

Legal Awaiting agency invoices 9,000 9,000

Dog Warden Awaiting hired and contracted invoices for dog warden services 5,000

Other minor variation 1,000 6,000

Local Land Charges Awaiting land charge invoice from Blaby DC 7,000 7,000

Licences Income from premises licences to be invoiced (12,000)

Other minor variations 4,000 (8,000)

D.S.O Grounds Fuel - prior months charges posted in September 2,000

Awaiting agency invoices 5,000

income from hire of football pitch budget to be reprofiled. 9,000

Variation works completed still be charged out. (35,000) (19,000)

Cemetery Income for Burial to receive for August 4,000 4,000

Parks Awaiting invoice for work on play area 10,000

Water bill not received 3,000

Footpath lighting not recharged by LCC 4,000 17,000

Recycling Fuel - prior months charges posted in September 13,000

Awaiting Repairs and Maintanance invoices 18,000

Kerbside recycling -awaiting prior years invoice for recycling 3,000

Awaiting agency invoices 10,000


Refuse September trade waste income received early. 15,000

Fuel - for June & July not charged 7,000

Income received in Sept for Aug - from other service heads 3,000


Street Cleaning Variation works completed still be charged out. (6,000) (6,000)

Car Park August season ticket income posted in September. (3,000) (3,000)

Community Planning Reprofiling required to match when projects will be delivered 6,000 6,000

Economic Development Income outstanding from Rural Payments Agency relating to Leader Project (8,000) (8,000)

Planning Policy Awaiting August consultancy invoices 3,000 3,000

TOTAL TIMING DIFFERENCES 498,000 498,000

Page 7

Outturn Explanations April 2019 to August 2019

Key : ( ) = overspend

Forecasted year end variations Variation

To Date

Forecast

Year End

Forecast

Year End

Variance

(July)

£000's £000's £000's

Community Services 53 107 30

1.1 Homelessness

Flexible Homeless grant underspend from previous years - carry forward to be requested 24 110 0

Additional income from housing benefits 6 6 0

1.2 Children and Young People

Miscellaneous income received 2 0 0

Other Minor variations 3 2 0

1.3 Community Safety

Minor projects underspends to date 7 0 0

Gas underspend to date 2 0 0

Other minor variations 4 3 0

1.4 Sports Development

Additional grant monies received with corresponding expenditure commitment 2 0 0


1.5 Markets

Reduction in market income predicted (11) (20) (20)

1.6 Directorate Salary Variation 10 6 50

Corporate Services (31) 21 1

2.1 Corporate Management

Members allowances underspend mainly due to new allowances being effective May 19 however 12 month budget entered. Also

budgeted for 6 Executive Members but there are only 5

6 10 10

Income Received from MHCLG re EU Exit 20 20 20

Other minor variations (4) 5 5

2.2 Council Tax/ NNDR

Additional software costs (9) (9) (9)

Reduced contribution to the Revenues & Benefits Partnership 9 21 21


2.3 Council Tax Support


Income for the Verify Earnings and Pension Alerts service 2019-20 17 0 0

New Burdens Income 9 0 0


2.4 Elections

Additional costs of elections that cannot be claimed back from the Electoral Commission or parishes 0 0 (20)

2.5 Benefits Fraud and Rent Allowances


Reduction in Housing Benefit Subsidy Income, (7) (17) (17)

Reduction in Income from Benefits Overpayments due to Universal Credit (52) 0 0


2.6 Public Conveniences

NNDR paid on Public Toilets but not budgeted for (5) (5) (5)

Other Minor variations 1 0 0

2.7 Miscellaneous Properties

NNDR paid on empty unit - partial return to be received once unit rented out (12) 0 0


2.8 Directorate Salary Variation (20) (32) (32)

Support Services (52) (36) (10)

3.1 Communication and Promotion

Additional costs in relation to production of Borough Bulletin (2) (6) 0

3.2 Finance Support Minor variations 5 5 6

3.3 ICT Support

Additional software maintenance costs incurred (9) 0 0

Additional telephone costs incurred (4) 0 0


Legal Services

Agency cover to fund capacity issues and vacant posts 0 (35) (24)

Estimated additional fees from reviews of commercial leases 16 12 12


3.5 Support Services - Variation due to salary vacancy factor 3 (16) (7)

3.6 HRA Element of Support Services - Support Service variations (58) 4 3

Environment and Planning (108) (177) (165)

4.1 DSO Grounds Maintenance

Underspent on equipment purchase. Budget may be required in December 5 0 0


4.2 Parks


4.3 Recycling


4.4 Refuse

Fees & Charges additional income 17 0 0


Additional agency cover due to sickness 0 (25) 0

Repairs and maintenance underspend 0 8 8

estimated additional Trade Waste Income 0 10 10

4.5 Street Cleansing

Additional agency cost to cover sickness/absence (6) (6) (6)

Additional variations income expected by year end 1 10 10

4.6 Building Inspection

Income shortfall (13) (30) (30)

Consultancy fees underspend to date 2 0 0


4.7 Car Parks

Additional income for pay and display 5 8 8


4.8 Development Control

Income shortfall due to fewer larger planning applications (134) (150) (150)


4.9 Economic Development

Backdated NNDR costs re: promotional events storage unit (previously classified as an empty unit) 0 0 (6)

Reduced income from Service level agreement for Town Centre Manager 0 (2) (2)

4.10 Directorate Salary Variation (4) (15) (22)

Forecasted (overspend) saving (138) (85) (144)

3.4

Page 8

Capital Programme Summary

31st August 2019

Description Latest Budget

£

Budget to Date

£

Actual

£

Variance to

date

£

General Fund

Corporate and Support Services 3,668,752 121,302 82,089 39,213

Environment and Planning 1,885,756 569,617 196,225 373,392

Community Services 1,879,415 590,499 219,615 370,884

7,433,923 1,281,418 497,930 783,488

HRA 11,713,979 2,281,626 1,693,391 588,235

Grand Total 19,147,902 3,563,044 2,191,321 1,371,723

Page 9

Capital Expenditure

31st August 2019

Code Description Latest Budget

£

Budget to Date

£

Actual

£

Variance

£

Ref No

Corporate Services

spv Asset Management Enhancement Works 57,810 17,541 15,604 1,937

spk Council Office Relocation 0 0 -3,642 3,642

ssa General Renewal -Extensions 15,000 6,250 1,049 5,201

ssx Rolling Server Review 31,000 2,903 2,928 (25)

ssu New Scanners 0 0 1,034 (1,034)

ssy Making Tax Digital 12,000 5,000 0 5,000

sta Security Infrastructure 26,000 8,675 6,424 2,251

sto New Crematorium 3,330,719 28,645 24,252 4,394

sug Data Centre 0 0 0 0

swd Server/Network Hardware Replacements 24,000 6,005 5,373 632

swe Citrix Upgrade 65,000 9,750 9,696 54

swf Telephony Upgrade 48,200 0 -16,802 16,802 1

swj Jubilee Building Works 59,023 36,533 36,174 359

3,668,752 121,302 82,089 39,213


ran Memorial Safety Programme 5,570 2,322 562 1,760

rba Hollycroft Park 14,500 3,223 0 3,223

rbm Clarendon Park 154,962 64,601 0 64,601 2

rbq Queens Park 0 0 -118 118

rby The Greens 150,480 62,735 0 62,735 3

rce Recycling Containers 117,552 49,005 16,288 32,717 4

rcs Incab System (Tracker System) 14,000 5,835 0 5,835

rcw Atkins 2 New Office Spaces 0 0 144 (144)

rcy REACLEAR Vehicle Safety System 0 0 -3,220 3,220

rfn Parks : Major Works 30,000 12,507 13,824 (1,317)

rgg Parish & Community Initiatives 275,000 114,644 12,105 102,539 5

rgo Hinckley Community Initiative Fund -HCIF 10,000 4,169 0 4,169

rgp Developing Communities Fund 524,521 100,566 103,219 (2,653)

rgq Hinckley Community Development Fund 150,000 0 0 0

rjc Environmental Improvements 63,639 23,877 1,603 22,274 6

rjq Shop Front Improvements Barwell 4,590 1,020 1,000 20

rkt Resurfacing Car Parks 133,240 44,211 56,033 (11,822) 7

rky Earl Shilton Shop Fronts 20,000 8,338 0 8,338

sqg Argents Mead Phase 2 30,272 6,730 0 6,730

sqm Replacement DAT Equipment 14,649 14,649 14,785 (136)

stb Earl Shilton Toilets 50,000 0 0 0

sva Granville Road Play Improvements 2,113 881 0 881

svb Waterside Open Space (SEA) 50,000 20,845 0 20,845 8

svj Waterside Play Area 70,668 29,459 0 29,459 9

swc Lancaster Road Pedestrian Crossing 0 0 -20,000 20,000 10

1,885,756 569,617 196,225 373,392

Community Services

rdi Leisure Centre 0 0 -15,327 15,327 11

sst Home Connections - IT Systems 40,000 35,920 35,270 650

roa Major Works Grants 160,000 66,704 27,537 39,167 12

rob Disabled Facilities Grant 887,436 322,341 98,968 223,373 13

roh Minor Works Grants 40,000 16,676 2,640 14,036 14

roe Fuel Poverty Capital Fund 49,500 11,004 19,222 (8,218)

rof Green Deal Capital Fund 237,396 52,773 5,995 46,778 15

rom Private Sector Housing Enforcement 150,083 52,824 38 52,787 16

ron CCTV 0 0 3,776 (3,776)

rdo Hinckley Market infrastructure investment project 45,000 18,757 28,797 (10,040) 17

rdp Bosworth 1485 Sculpture Trail project 270,000 13,500 12,700 800 18

1,879,415 590,499 219,615 370,884

Page 10

Capital Programme Variances

Ref

NoDescription Explanation of Variance

Variance

to date

y/e

Variance

Corporate Services

1 Telephony Upgrade Awaiting prior year invoice for telephony replacement 16,802


2 Clarendon Park Budget should be completed in financial year. Design dependant on external funding 64,601

3 The Greens Negotiations being held with developer with regard to final scheme design 62,735

4 Recycling Containers Committed PO for £34k 32,717

5 Parish & Community Initiatives Awaiting evidence of works before payments are released 102,539

6 Environmental Improvements A total of £40k have been approved. Slightly potential underspend based on approved schemes 22,274 10,000

7 Car Park Improvements Balance committed for car park resurfacing. (11,822)

8 Waterside Open Space (SEA) Land still awaiting adoption. 20,845

9 Waterside Play Area Project will commence once land is adopted 29,459 29,459

10 Lancaster Road Pedestrian Crossing Pedestrian crossing completed in 2018/19 - awaiting invoice from LCC 20,000

Community Services

11 Leisure Centre Awaiting invoice for prior yr expenditure 15,327

12 Major Works Grants Potential slight underspend. £50k contractual commitment to be paid in the next 2 months 39,167

13 Disabled Facilities Grant Estimated underspend based on latest level of demand 223,373 300,000

14 Minor Works Grants Possible underspend based on current level of demand. 14,036 20,000

15 Green Deal Capital Fund Revised procurement process being considered .Budget to be reprofiled 46,778

16 Private Sector Housing Enforcement Enforcement action taken as and when required. Potential cases totalling approximately £80k

being investigated at present.

52,787

17 Hinckley Market infrastructure investment

project

Scheme progressing and expected to be completed this financial year, Budget reprofile required (10,040)

18 Bosworth 1485 Sculpture Trail project Accountable body currently in process of finalising match funding for project. Once funding is

confirmed Council funds will be released. With a 12 week decision period on one of the grant

applications which may not be submitted until December 2019 it is likely that funds will not be

released this financial year.

800 254,600

Page 11

31st August 2019

HRA Capital Programme

Latest

Budget

Budget to

date

Actuals Variance Forecast year

End variation

£

Adaptation Of HRA Dwellings-Social Serv 504,780 169,302 161,278 8,024 50,000

Based on current demand it is

likely that there will be an

underspend

Major Voids 705,700 288,328 159,461 128,867

works committed variations are

due to contracts that need to be

tendered and work in progress that

still needs to be charged

Programmed Enhancements 558,050 112,880 92,916 19,964

Electrical Upgrades/Rewires 816,210 328,071 252,598 75,473

Windows : Single to Double Glazing 167,440 69,801 64,290 5,512

Re-Roofing 951,220 396,558 313,811 82,747

Insulation and Wraps 0 0 0 0

Kitchen Upgrades 700,260 85,643 93,519 (7,876)

Boiler Replacement 1,317,400 542,993 406,832 136,161

Low Maintenance Doors 43,710 18,222 9,507 8,715

Shower Replacement Programme 70,500 17,561 8,256 9,305

Sheltered Scheme Enhancements 93,220 36,677 514 36,163

Enhancement Works - Bathroom Upgrades 500,190 26,508 19,655 6,853

Fire Risk Assessments 404,060 5,981 12,428 (6,447) 50,000

Assessment of level of work currently

being undertaken Once completed

budgetd will need to be rephased

Affordable Housing 100,000 41,691 1,423 40,268

Martinshaw Lane 35,781 7,954 (11,123) 19,077 awaiting final invoices

Middlefield Lane 1,200,000 0 0 0

Ambion Court 3,428,008 69,932 63,193 6,739

Legionella 65,250 24,478 7,661 16,817 Contract to commence in September

Piper Alarm Upgrade 52,200 39,046 37,172 1,874

11,713,979 2,281,626 1,693,391 588,235 100,000

Page 12

Housing Revenue Account


2019/20 2019/20 2019/20 F'CASTED

LATEST BUDGET ACTUAL VARIANCE VARIANCE F'CASTED VARIATION

ESTIMATE to August to August to August TIMING Excl TIMING OUTTURN YEAR END REF

SUMMARY HRA £ £ £ £ £ £ £ £

INCOME

Dwelling Rents (12,482,740) (5,219,034) (5,282,464) 63,430 34,000 29,430 (12,547,740) 65,000 1

Non Dwelling Rents (garages & land) (86,570) (43,573) (40,729) (2,844) (2,844) (86,570)

Contributions to Expenditure (17,020) - - - - - (17,020) -

(12,586,330) (5,262,607) (5,323,193) 60,586 34,000 26,586 (12,651,330) 65,000

EXPENDITURE

Supervision & Management (General) 2,227,655 948,124 837,388 110,736 42,000 68,736 2,113,655 114,000 2

Supervision & Management (Special) 591,550 250,079 227,298 22,781 24,000 (1,219) 611,550 (20,000) 3

Lump Sum LCC pension contribution 48,350 20,156 20,146 10 - 10 48,350 -

Contribution to Housing Repairs A/C 3,192,165 - - - - - 3,192,165 -

Depreciation (Item 8 Debit) 2,753,340 - - - - - 2,753,340 -

Capital Charges : Debt Management 1,920 802 896 (94) - (94) 1,920 -

Increase in Provision for Bad Debts 220,000 - - - - - 220,000 -

Interest on Borrowing 2,087,400 - - - - - 2,087,400 -

11,122,380 1,219,161 1,085,728 133,433 66,000 67,433 11,028,380 94,000

Net (Income)/Cost of Services (1,463,950) (4,043,446) (4,237,465) 194,019 100,000 94,019 (1,622,950) 159,000 -

Interest Receivable (60,000) - - - - - (60,000) -

IAS19 Adjustment (45,630) - - - - - (45,630) -

Net Operating (Income)/Cost (1,569,580) (4,043,446) (4,237,465) 194,019 100,000 94,019 (1,728,580) 159,000

CONTRIBUTIONS

Contribution to Piper Alarm Reserve 10,400 - - - - - 10,400 -

Contribution to Pension Reserve 3,520 - - - - - 3,520 -

Transfer to Major Reserves 256,108 - - - - - 256,108 -

Transfer to Regeneration Reserve 1,332,167 - - - - - 1,332,167 -

(Surplus) / Deficit 32,615 (4,043,446) (4,237,465) 194,019 100,000 94,019 (126,385) 159,000

LATEST BUDGET ACTUAL VARIANCE VARIANCE F'CASTED VARIATION

ESTIMATE to August to August to August TIMING Excl TIMING OUTTURN YEAR END REF

£ £ £ £ £ £ £ £

SUPERVISION & MANAGEMENT (GENERAL)

Employees 1,062,210 431,167 373,529 57,638 7,000 50,638 975,210 87,000 2.1

Premises Related Expenditure 93,880 58,556 92,741 (34,185) 0 (34,185) 106,880 (13,000) 2.2

Transport Related Expenditure 15,000 6,250 6,660 (410) 0 (410) 15,000

Supplies & Services 256,405 114,019 133,874 (19,855) (8,000) (11,855) 282,405 (26,000) 2.3

Central & Administrative Expenses 843,620 351,707 308,696 43,011 43,000 11 843,620 2.4

Gross Expenditure 2,271,115 961,699 915,500 46,199 42,000 4,199 2,223,115 48,000

Revenue Income (43,460) (10,860) (28,833) 17,973 - 15,943 (49,460) 30,000 2.5

Recharges - - - - - - - - 0.0

- - - - - - - - 0.0

Total Income (43,460) (13,575) (78,112) 64,537 - 64,537 (109,460) 66,000 2.5

Net Expenditure to HRA 2,227,655 948,124 837,388 110,736 42,000 68,736 2,113,655 114,000

SUPERVISION & MANAGEMENT (SPECIAL)

Employees 620,350 248,753 261,793 (13,040) 9,000 (22,040) 670,350 (50,000) 3.1

Premises Related Expenditure 390,250 158,939 145,299 13,640 15,000 (1,360) 390,250 - 3.2

Transport Related Expenditure 15,390 6,436 5,883 553 - 553 15,390 -

Supplies & Services 131,490 58,947 56,617 2,330 - 2,330 131,490 -

Central & Administrative Expenses 107,400 44,994 42,610 2,384 - 2,384 107,400 -

Gross Expenditure 1,264,880 518,069 512,203 5,866 24,000 (18,134) 1,314,880 (50,000)

Revenue Income (619,410) (267,990) (284,905) 16,915 - 16,915 (649,410) 30,000 3.3

Recharges (53,920) - - - - - (53,920) -

Total Income (673,330) (267,990) (284,905) 16,915 - 16,915 (703,330) 30,000

Net Expenditure to HRA 591,550 250,079 227,298 22,781 24,000 (1,219) 611,550 (20,000)

Page 13

Outturn Explanations April 2019 to August 2019


Forecasted year end variations Timing Variation

To Date

Forecast

Year End

£000's £000's £000'sHOUSING REVENUE ACCOUNT 34 29 65Rents - 1st September included in August figures 34

Rents - additional rent income due to fewer dwelling sales to date & additional hostel rent 29 65

2 SUPERVISION & MANAGEMENT (GENERAL) 42 70 114Employees: 7 51 87

£7k Holiday Pay/Flexi to be processed at year end 7

Severance Pay savings 31 75

Salary underspend due to vacant posts 16 6

Staffing Restructure underspend 3 6

Other Minor Variations 1 0

Premises Related Expenditure: (34) (13)

Council Tax overspend, although awaiting possible refund for Ambion Court charges (36) (20)

Discretionary Housing Payment savings 0 5

Premises Insurance Savings 2 2

Supplies & Services: (8) (12) (26)IT software licence , support & maintenance fees 1/4/2020 - 31/7/2020 paid in advance (3)

Orchard Maintenance costs April 2020 - June 2020 paid in advance (5)

Underspend to date - Tenant association support costs 5 0

Additional legal fees (10) (20)

IT overspend (6) (6)

Other Minor Variations (1) 0

Central & Administrative Expenses: 43Outstanding charges relating to main IT contract, office service charges & legal recharges 43

Revenue Income: 65 66Additional Council Tax Refunds 58 58

Additional Legal Costs recovered 7 14

Reduction DWP Access to Work funding 0 (6)

3 SUPERVISION & MANAGEMENT (SPECIAL) 24 (5) (20)Employees: 9 (22) (50)

£9k Holiday Pay/Flexi to be processed at year end 9

Salary overspend due to fully staffed service (14) (40)

Overtime overspend (8) (10)

Premises Related Expenditure: 15 0 0

Outstanding cleaning costs for June, July & August 9

Outstanding water charges April-August 6

Revenue Income: 17 30

Additional Lifeline income 15 30

Other minor variations 2 0

2.5

3.1

1

2.1

2.2

3.2

3.3

2.3

2.4

Page 14

2019/20 2019/20 2019/20 F'CASTED F'CASTED

HOUSING REPAIRS ACCOUNT LATEST BUDGET ACTUAL VARIANCE VARIANCE VARIATION

BUDGET to Aug to Aug to Aug TIMING

Excl

TIMING OUTTURN YEAR END REF

£ £ £ £ £ £ £ £

Administration

Employee Costs 375,100 152,736 153,465 (729) (729) 375,100

Transport Related Expenditure 13,720 5,719 7,065 (1,346) (1,346) 13,720

Supplies & Services 207,910 64,234 78,880 (14,646) (18,000) 3,354 207,910 1

Central Administrative Expenses 313,100 130,529 116,895 13,634 13,000 634 313,100 2

Total Housing Repairs Administration 909,830 353,218 356,305 (3,087) (5,000) 1,913 909,830 -

Programmed Repairs 685,554 281,006 243,275 37,731 36,000 1,731 685,554 3

Responsive Repairs 1,248,550 518,623 409,283 109,340 86,000 23,340 1,228,550 20,000 4

GROSS EXPENDITURE 2,843,934 1,152,847 1,008,863 143,984 117,000 26,984 2,823,934 20,000

Contribution from HRA (3,192,165) 0 0 0 0 (3,192,165) -

Accumulated Absences/ IAS 19 (10,790) 0 0 0 5 (10,790) -

TOTAL INCOME (3,202,955) 0 0 0 5 (3,202,955) -

Contribution to HRA Reserves 460,000 0 0 0 0 0 460,000

NET EXPENDITURE 100,979 1,152,847 1,008,863 143,984 117,000 26,989 80,979 20,000

Variances TIMING VARIANCE Outturn

£000's £000's

1 Software budget to be reprofiled (18,000)

2 Awaiting recharge for office use 13,000

3 Painting budget to be repofiled 11,000

central heating awaiting July invoices 25,000

36,000 - -

4 Awaiting authorisation of completed works (WIP) 86,000

Underspend due to demand nature of works 23,000 20,000

86,000 23,000 20,000

Total 117,000 23,000 20,000

Page 15

CASH FLOW: APR 2019 to Mar 2020

Apr May Jun Jul Aug

Council Tax 6,654,401 6,470,678 6,347,652 6,568,368 6,479,041

Council Dwelling Rent income 532,880 684,773 611,556 698,951 635,652

Business Rates 2,814,816 2,984,458 2,939,559 2,912,382 2,818,127

Debtors 674,279 142,590 248,222 274,254 100,552

Housing Benefits Recovery 28,145 46,681 25,244 24,922 30,140

Shared Services Income - Revs and bens and ICT 415,745 0 0 1,290,054 127,097

MHCLG - NHB and S31 and small grants 567,781 494,913 123,502 691,284 132,726

Section 106 0 0 0 0 0Housing subsidy Benefits DWP 971,841 469,378 1,002,786 981,239 937,052

Other 769,347 745,318 783,896 634,048 791,990

County Council Income 75,219 592,940 17,758 556 58,719

Right to Buy Receipts 0 410,300 66,000 155,225 172,810

Cheques 0 0 0 0 0

HMRC 0 0 667,325 0 207,132

Car Parking and Misc Cash 30,391 35,456 31,457 35,992 29,831

Garden Waste 73,080 37,200 15,096 10,824 6,288

Leisure Management Fee/Cards 0 12,870 101,265 101,265 204,108BID's 1,052 2,555 6,459 2,647 2,015

HBBC 564,764

14,173,740 13,130,111 12,987,776 14,382,010 12,733,278

MHCLG share of BR (net of RSG and transitional payments) -648,208 -648,208 -648,208 (648,207) (576,185)

Wages / Salaries -744,547 -774,873 -761,775 (718,747) (728,391)

Precepts -6,116,220 -6,116,220 0 (6,116,220) (6,116,220)

BR and Tariff payment to LCC and Fire -1,873,038 -1,873,038 -1,872,297 (1,872,791) (1,664,704)

Suppliers payments (Bacs and DD ) -4,673,964 -2,381,840 -2,590,341 (2,693,306) (2,026,382)

Interest on pwlb loans -75,075 0 0 0 0

Tax/NI (Salary related) -236,027 -275,201 -247,203 (271,494) (248,152)

HB Payments & CT refunds -673,200 -683,362 -610,163 (651,832) (1,026,801)

Right to Buy -Quarterly payment to DCLG 0 -103,872 0 (103,872) 0

other Minor payment -16,207 -19,869 -17,476 (13,123) (19,232)

-15,056,487 -12,876,484 -6,747,462 -13,089,592 -12,406,068

Net Income (Expenditure) -882,746 253,627 6,240,314 1,292,417 327,210

investments b/fwd 19,916,638 19,033,891 19,287,519 25,527,832 26,820,250

19,033,891 19,287,519 25,527,832 26,820,250 27,147,459

Month end bals -633,391 -198,519 -201,832 (128,250) (139,459)

Borrowings 1,000,000 2,000,000

Bal b/f end of previous month

19,400,500 21,089,000 25,326,000 26,692,000 27,008,000

Diff 0 0 0 0 0

Actual investment outstanding 19,400,500 21,089,000 25,326,000 26,692,000 27,008,000

Page 16

Monthly Outturn Reports

Documents

Transcript of Monthly Outturn Reports