Inverclyde Council

Budget 2013/16

INVERCLYDE COUNCIL
BUDGET 2013/16
INDEX

Page
Introduction

Section 1: Revenue Budgets:

General Fund Summary
Chief Executive

7
8

Environment, Regeneration & Resources

Education, Communities &
Organisational Development
Community Health & Care Partnership
Miscellaneous

9-57
58-71
72-84
85

Section 2: Capital Budgets

General Fund

89-92

Section 3: Reserves
General Fund

95

Section 4: Common Good Fund

99

Section 5: Financial Regulations

Extracts from Financial Regulations
1. General and Interpretation
3. Revenue Budget
4. Virement
5. Authority to Incur Expenditure
9. Salaries, Wages and Establishments
10. Capital Plan Preparation and Monitoring

103-104
105-106
107-108
109
110-111
112-113

INVERCLYDE COUNCIL
2013/16 BUDGET

INTRODUCTION
The following represents the summarised Inverclyde Council Budgets for financial
year 2013/16 and includes Revenue & Capital Budgets for the General Fund as well
as the approved use of Reserves for 2013/16 and the Common Good Fund.

FINANCIAL REGULATIONS
Relevant sections of the Financial Regulations have been included here for ease of
reference.

DELEGATED AUTHORITY
Responsibility for budget management is delegated to each Corporate Director with
subsequent delegation to his Heads of Service and to their budget managers.

ADVICE/ASSISTANCE
Please do not hesitate to contact Accountancy Services should you require advice and
guidance relating to your budgets. If you have unresolved concerns, please contact
Angela Edmiston on (extension 2143) or myself (extension 2223).

Alan Puckrin
Chief Financial Officer

INVERCLYDE COUNCIL
2013/16 BUDGET

CONTACT POINTS ARE:

Chief Executive
Chief Executives Office

Arun Ghosh-Ray

Ext 2224

Miscellaneous

Arun Ghosh-Ray

Ext 2224

Environment, Regeneration & Resources

Finance
ICT
Property Assets & Facilities Management
Legal & Democratic Services
Regeneration & Planning
Environmental & Commercial Services

Mary McCabe

Ext 2222

Education, Communities & Organisational

Iain Cameron
Development
Education
Inclusive Education, Culture & Corporate Policy
Safer & Inclusive Communities
Organisational Development, HR &
Arun Ghosh-Ray
Communications

Ext 2832

Health & Social Care

Jim Pow
Children & Families / Criminal Justice
Community Care & Health
Planning Health Improvement & Commissioning
Mental Health & Addictions

Ext 2652

Common Good

Ext 2256

Matt Thomson

Ext 2224

SECTION 1: REVENUE BUDGETS

REVENUE BUDGET 2013/16

Committee:

All

Corporate Director: All

Service:

All

Division:

All

OBJECTIVE SUMMARY

Chief Executive Services

Budget

Budget

Budget

2013/14

2014/15

2015/16

365,650

356,650

356,650

Environmental, Regeneration & Resources Directorate

37,490,120

30,696,750

29,610,640

Education, Communities & Organisational Development Directorate

88,480,650

87,184,940

86,336,550

Community Health & Care Partnership Directorate

48,491,020

47,822,640

46,789,900

174,827,440

166,060,980

163,093,740

5,388,620

9,480,620

14,211,420

Directorate Sub-Total

Miscellaneous
Unallocated Savings

(311,000)

Loan Charges
Contribution to Reserves

Total Expenditure

(383,000)

(2,013,000)

13,159,840

13,346,340

13,889,840

4,677,100

1,777,060

197,742,000

190,282,000

189,182,000

(164,728,000)

(157,268,000)

(156,168,000)

(33,014,000)

(33,014,000)

(33,014,000)

Financed By:
General Revenue Grant/ Non Domestic Rates
Council Tax

Net Expenditure

REVENUE BUDGET 2013/16

Committee:

Policy & Resources

Corporate Director: Chief Executive

Service:

Chief Executive Services

Division:

All

SUBJECTIVE SUMMARY
EMPLOYEE COSTS

Budget

Budget

Budget

2013/14

2014/15

2015/16

317,970

308,970

308,970

Non Teachers

340,280

331,280

331,280

Salaries

263,840

256,720

256,720

50,960

49,490

49,490

Superannuation
National Insurance
Salaries - Other
Salaries - Turnover Savings
Allocation of Salaries from Chief Executive's Office
Other Employee Costs

25,480

25,070

25,070

(25,660)

(25,660)

(25,660)

(2,660)

(2,660)

(2,660)

(23,000)

(23,000)

(23,000)

3,350

3,350

3,350

350

350

350

Overtime
Travel & Subsistence

3,000

3,000

3,000

35,780

35,780

35,780

35,780

35,780

35,780

1,870

1,870

1,870

Books & Publications

320

320

320

Catering

800

800

800

Computer Consumables

480

480

480

PROPERTY COSTS
Office Accommodation
SUPPLIES & SERVICES

Other Supplies & Services

270

270

270

10,030

10,030

10,030

Conferences, Courses & Seminars

1,340

1,340

1,340

External Consultancy

3,000

3,000

3,000

Insurance

2,500

2,500

2,500

490

490

490

Printing & Stationery

1,400

1,400

1,400

Telephones

1,300

1,300

1,300

365,650

356,650

356,650

ADMINISTRATION COSTS

Postage

NET EXPENDITURE

Budget
2013/14

OBJECTIVE SUMMARY
Chief Executive

NET EXPENDITURE

Budget
2014/15

Budget
2015/16

365,650

356,650

356,650

365,650

356,650

356,650

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

All

Division:

All

OBJECTIVE SUMMARY

Corporate Director

Budget

Budget

Budget

2013/14

2014/15

2015/16

159,900

159,900

159,900

Property Assets & Facilities Management

3,467,310

3,127,190

2,970,860

Legal & Democratic Services

1,725,780

1,718,200

1,589,430

Regeneration & Planning

4,808,830

4,682,900

4,265,320

14,297,280

14,076,540

13,730,130

2,171,860

2,203,030

2,046,190

10,859,160

4,728,990

4,848,810

37,490,120

30,696,750

29,610,640

Environmental & Commercial Services

ICT

Finance

NET EXPENDITURE

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Corporate Director

Division:

Corporate Director

SUBJECTIVE SUMMARY
EMPLOYEE COSTS

Budget

Budget

Budget

2013/14

2014/15

2015/16

133,540

133,540

133,540

Non Teachers

133,540

133,540

133,540

Salaries

102,030

102,030

102,030

Superannuation

19,690

19,690

19,690

National Insurance

11,820

11,820

11,820

PROPERTY COSTS

22,870

22,870

22,870

Office Accommodation

22,870

22,870

22,870

ADMINISTRATION COSTS

2,870

2,870

2,870

Other Administration Costs

2,870

2,870

2,870

620

620

620

620

620

620

159,900

159,900

159,900

OTHER EXPENDITURE
Other Expenditure

NET EXPENDITURE

OBJECTIVE SUMMARY

Corporate Director

NET EXPENDITURE

10

Budget

Budget

Budget

2013/14

2014/15

2015/16

159,900

159,900

159,900

159,900

159,900

159,900

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Property Assets & Facilities

Division:

All

OBJECTIVE SUMMARY

Building Services

Budget

Budget

Budget

2013/14

2014/15

2015/16

(186,210)

(186,210)

(186,210)

315,870

249,760

153,650

Property Assets

1,352,470

1,246,460

1,240,350

Central Repairs & Public Conveniences

1,961,160

1,911,160

1,861,160

Property Resources

Facilities Management
School Estate Team

NET EXPENDITURE

11

(220,380)

(338,380)

(342,490)

244,400

244,400

244,400

3,467,310

3,127,190

2,970,860

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Property Assets & Facilities

Division:

Building Services

SUBJECTIVE SUMMARY
EMPLOYEE COSTS

Budget

Budget

Budget

2013/14

2014/15

2015/16

870,240

870,240

870,240

Non Teachers

805,990

805,990

805,990

Salaries

590,120

590,120

590,120

Superannuation

115,420

115,420

115,420

National Insurance

46,330

46,330

46,330

Overtime

24,000

24,000

24,000

Other Employee Costs

30,120

30,120

30,120

Salaries - Other

50,790

50,790

50,790

Salaries - Turnover Savings

(2,420)

(2,420)

(2,420)

Salaries - Management Allocation

53,210

53,210

53,210

Other Employee Costs

13,460

13,460

13,460

Overtime

10,270

10,270

10,270

3,190

3,190

3,190

Travel & Subsistence

PROPERTY COSTS

43,600

43,600

43,600

Contract Cleaning

4,920

4,920

4,920

Electricity

2,670

2,670

2,670

Gas

7,110

7,110

7,110

Property Insurance

1,000

1,000

1,000

Rates

4,350

4,350

4,350

Repairs & Maintenance

9,000

9,000

9,000

Waste Disposal Charge

12,000

12,000

12,000

Water

2,550

2,550

2,550

443,770

443,770

443,770

164,000

164,000

164,000

2,100

2,100

2,100

Maintenance of Office Equipment

610

610

610

Office Equipment

690

690

690

SUPPLIES & SERVICES

Direct Purchases
General Equipment

Protective Clothing
Reinvestment of Surplus
Stores Material Purchases

1,490

1,490

1,490

11,640

11,640

11,640

3,140

3,140

3,140

260,000

260,000

260,000

100

100

100

57,660

57,660

57,660

6,000

6,000

6,000

Internal Transport - Fuel

24,880

24,880

24,880

Internal Transport - Routine Maintenance

21,850

21,850

21,850

4,930

4,930

4,930

Sub Contractors
Vending Machines
TRANSPORT & PLANT COSTS
Hire of Vehicles

Internal Transport - Non-Routine Maintenance

12

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Property Assets & Facilities

Division:

Building Services

SUBJECTIVE SUMMARY
ADMINISTRATION COSTS

Budget

Budget

Budget

2013/14

2014/15

2015/16

22,490

22,490

22,490

12,140

12,140

12,140

270

270

270

30

30

30

Printing & Stationery

1,600

1,600

1,600

Telephones

5,690

5,690

5,690

Training

2,760

2,760

2,760

Insurance
Other Administration Costs
Postage

INCOME

(1,623,970)

(1,623,970)

(1,623,970)

(171,000)

(171,000)

(171,000)

(40,000)

(40,000)

(40,000)

Public Building Repairs

(900,000)

(900,000)

(900,000)

Work Won in Tender

(512,970)

(512,970)

(512,970)

NET EXPENDITURE

(186,210)

(186,210)

(186,210)

Other Internal Income

PAT Testing

OBJECTIVE SUMMARY

Building Services

NET EXPENDITURE

13

Budget

Budget

Budget

2013/14

2014/15

2015/16

(186,210)

(186,210)

(186,210)

(186,210)

(186,210)

(186,210)

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Property Assets & Facilities

Division:

Property Resources
Budget
2013/14

SUBJECTIVE SUMMARY
EMPLOYEE COSTS

Budget
2014/15

Budget
2015/16

1,265,230

1,199,230

1,103,230

Non Teachers

1,773,690

1,707,690

1,611,690

Salaries

1,414,800

1,363,800

1,288,800

242,600

232,600

218,600

Superannuation
National Insurance
Salaries - Other
Salaries - Turnover Savings

116,290

111,290

104,290

(547,570)

(547,570)

(547,570)

(29,080)

(29,080)

(29,080)

(518,490)

(518,490)

(518,490)

Other Employee Costs

39,110

39,110

39,110

Overtime

12,630

12,630

12,630

780

780

780

Salaries - Management Allocation

Students' Costs
Training Costs
Travel & Subsistence
PROPERTY COSTS
Furniture & Fittings
Office Accommodation
SUPPLIES & SERVICES
Books & Publications

6,930

6,930

6,930

18,770

18,770

18,770

50,870

50,870

50,870

430

430

430

50,440

50,440

50,440

22,230

22,230

22,230

920

920

920

13,000

13,000

13,000

Materials

3,120

3,120

3,120

Office Equipment

2,320

2,320

2,320

Other Supplies & Services

1,880

1,880

1,880

990

990

990

52,060

52,060

52,060

350

350

350

32,180

32,180

32,180

1,440

1,440

1,440

13,200

13,200

13,200

3,550

3,550

3,550

Computer Software Maintenance

Protective Clothing
ADMINISTRATION COSTS
Conferences, Courses & Seminars
Insurance
Postage
Printing & Stationery
Subscriptions
Telephones

1,340

1,340

1,340

29,380

29,380

29,380

Consultants

16,000

16,000

16,000

Procurement - Dev Fund

13,380

13,380

13,380

OTHER EXPENDITURE

INCOME
Fees & Charges
Recharge to Capital

NET EXPENDITURE

(1,103,900)

(1,104,010)

(1,104,120)

(4,350)

(4,460)

(4,570)

(1,099,550)

(1,099,550)

(1,099,550)

315,870

14

249,760

153,650

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Property Assets & Facilities

Division:

Property Resources

OBJECTIVE SUMMARY

Property Resources

NET EXPENDITURE

15

Budget

Budget

Budget

2013/14

2014/15

2015/16

315,870

249,760

153,650

315,870

249,760

153,650

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Property Assets & Facilities

Division:

Property Assets

SUBJECTIVE SUMMARY
EMPLOYEE COSTS

Budget

Budget

Budget

2013/14

2014/15

2015/16

306,160

306,160

306,160

Non Teachers

193,640

193,640

193,640

Salaries

158,920

158,920

158,920

Superannuation

20,570

20,570

20,570

National Insurance

14,150

14,150

14,150

Salaries - Other

19,200

19,200

19,200

Salaries - Management Allocation

25,900

25,900

25,900

Salaries Management Recharge

(6,700)

(6,700)

(6,700)

Other Employee Costs

93,320

93,320

93,320

Car Allowances

93,320

93,320

93,320

2,441,060

2,341,060

2,341,060

84,800

84,800

84,800

PROPERTY COSTS
Central Repairs
Cleaning Materials & Equipment

6,760

6,760

6,760

174,160

174,160

174,160

3,480

3,480

3,480

Electricity

217,220

217,220

217,220

Gas

112,900

112,900

112,900

1,276,040

1,176,040

1,176,040

37,720

37,720

37,720

260,700

260,700

260,700

1,290

1,290

1,290

182,280

182,280

182,280

4,660

4,660

4,660

Contract Cleaning
Contract Janitors

Other Property Costs

Property Insurance
Rates
Rates on Empty Properties
Rents & Feu Duties
Security Costs
Service Charge

3,040

3,040

3,040

Waste Disposal Charge

17,200

17,200

17,200

Water

58,810

58,810

58,810

10,520

10,520

10,520

9,750

9,750

9,750

550

550

550

SUPPLIES & SERVICES

Office Equipment
Protective Clothing
Tools & Equipment
ADMINISTRATION COSTS
Other Administration Costs
Telephones

16

220

220

220

1,130

1,130

1,130

130

130

130

1,000

1,000

1,000

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Property Assets & Facilities

Division:

Property Assets

SUBJECTIVE SUMMARY
INCOME

Budget

Budget

Budget

2013/14

2014/15

2015/16

(1,406,400)

(1,412,410)

(1,418,520)

Charge for Disposal of Land

(2,210)

(2,270)

(2,330)

Charge for Lease Transactions

(8,700)

(8,920)

(9,140)

Events Income

(6,700)

(6,700)

(6,700)

Property Leases
Recharge to Internal Clients
Rental Income

(42,700)

(43,770)

(44,850)

(1,140,100)

(1,140,100)

(1,140,100)

(63,170)

(64,760)

(66,360)

(106,170)

(108,820)

(111,540)

Transfer to Capital of Property Sale Fees

(20,000)

(20,000)

(20,000)

Wayleave Charges

(16,650)

(17,070)

(17,500)

Rental to Other Users

NET EXPENDITURE

1,352,470

OBJECTIVE SUMMARY

Physical Asset Services

1,246,460

1,240,350

Budget

Budget

Budget

2013/14

2014/15

2015/16

1,309,120

1,205,760

1,202,370

Office Accommodation

(7,520)

(10,170)

(12,890)

Surplus Property

50,870

50,870

50,870

1,352,470

1,246,460

1,240,350

NET EXPENDITURE

17

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Property Assets & Facilities

Division:

Central Repairs & Public Conveniences

SUBJECTIVE SUMMARY
EMPLOYEE COSTS

Budget

Budget

Budget

2013/14

2014/15

2015/16

324,700

324,700

324,700

Non Teachers

231,400

231,400

231,400

Salaries

175,410

175,410

175,410

Superannuation

31,220

31,220

31,220

National Insurance

12,220

12,220

12,220

Other Employee Costs

12,550

12,550

12,550

Salaries - Other

93,300

93,300

93,300

Salaries - Turnover Savings

(330)

Salaries - Management Allocation

(330)

(330)

93,630

93,630

93,630

2,028,320

1,978,320

1,928,320

490

490

490

Electricity

7,730

7,730

7,730

Gas

3,390

3,390

3,390

PROPERTY COSTS
Contract Cleaning

General Revenue Works Allocation

136,500

136,500

136,500

General Survey / Feasibility

18,680

18,680

18,680

Health & Safety

42,940

42,940

42,940

7,840

7,840

7,840

Property Insurance
Rates

14,770

14,770

14,770

Repairs & Maintenance

643,180

593,180

543,180

Repairs & Maintenance - Education

851,220

851,220

851,220

Repairs & Maintenance - Other

287,800

287,800

287,800

13,780

13,780

13,780

5,190

5,190

5,190

Lease Payments

2,000

2,000

2,000

Materials

2,870

2,870

2,870

30

30

30

Water
SUPPLIES & SERVICES

Other Supplies & Services

Protective Clothing
TRANSPORT & PLANT COSTS
Internal Transport - Fuel
Internal Transport - Routine Maintenance
Internal Transport - Non-Routine Maintenance

290

290

290

4,720

4,720

4,720

3,930

3,930

3,930

620

620

620

170

170

170

1,430

1,430

1,430

Insurance

740

740

740

Other Administration Costs

190

190

190

Printing & Stationery

110

110

110

Telephones

390

390

390

ADMINISTRATION COSTS

INCOME

(403,200)

(403,200)

(403,200)

Recharge to Internal Clients

(300,000)

(300,000)

(300,000)

Recharges

(103,200)

(103,200)

(103,200)

NET EXPENDITURE

1,961,160

18

1,911,160

1,861,160

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Property Assets & Facilities

Division:

Central Repairs & Public Conveniences

OBJECTIVE SUMMARY

Central Repairs
Public Conveniences

NET EXPENDITURE

19

Budget

Budget

Budget

2013/14

2014/15

2015/16

1,797,620

1,747,620

1,697,620

163,540

163,540

163,540

1,961,160

1,911,160

1,861,160

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Property Assets & Facilities

Division:

Facilities Management

SUBJECTIVE SUMMARY
EMPLOYEE COSTS

Budget

Budget

Budget

2013/14

2014/15

2015/16

4,453,020

4,339,020

4,338,730

Non Teachers

4,043,570

3,929,570

3,929,280

Salaries

3,524,870

3,415,010

3,414,720

Superannuation

260,740

260,740

260,740

National Insurance

102,170

98,030

98,030

Other Employee Costs

155,790

155,790

155,790

Salaries - Other

286,840

286,840

286,840

Salaries - Turnover Savings

(17,210)

(17,210)

(17,210)

Salaries - Management Allocation

304,050

304,050

304,050

Other Employee Costs

122,610

122,610

122,610

Other Costs

122,610

122,610

122,610

66,500

66,500

66,500

25,900

25,900

25,900

7,890

7,890

7,890

31,950

31,950

31,950

PROPERTY COSTS
Cleaning Materials & Equipment
Janitor Supplies Delegated
Office Accommodation
Other Property Costs

760

760

760

1,084,800

1,084,800

1,084,800

Domestic & Cleaning

7,830

7,830

7,830

Machine Rentals

5,350

5,350

5,350

18,350

18,350

18,350

2,490

2,490

2,490

Protective Clothing

12,390

12,390

12,390

Provisions

91,660

91,660

91,660

SUPPLIES & SERVICES

Materials
Other Supplies & Services

Provisions - Non EEC

895,810

895,810

895,810

Technical Equipment, Small Tools, Crockery, etc.

36,240

36,240

36,240

Tools & Equipment

14,680

14,680

14,680

29,540

29,540

29,540

TRANSPORT & PLANT COSTS

Internal Transport - Drivers

17,830

17,830

17,830

Internal Transport - Fuel

3,110

3,110

3,110

Internal Transport - Routine Maintenance

5,430

5,430

5,430

Internal Transport - Non-Routine Maintenance

1,280

1,280

1,280

Other Transport & Plant

1,890

1,890

1,890

ADMINISTRATION COSTS

60,100

60,100

60,100

Insurance

35,850

35,850

35,850

Other Administration Costs

3,330

3,330

3,330

Postage

2,380

2,380

2,380

Printing & Stationery

5,210

5,210

5,210

Promotions & Publicity

Telephones
Training

20

550

550

550

2,780

2,780

2,780

10,000

10,000

10,000

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Property Assets & Facilities

Division:

Facilities Management

SUBJECTIVE SUMMARY
INCOME

Budget

Budget

Budget

2013/14

2014/15

2015/16

(5,914,340)

(5,918,340)

(5,922,160)

(150,770)

(154,770)

(158,880)

Cleaning - Service Level Agreement

(1,677,060)

(1,677,060)

(1,676,770)

Fixed Catering Bid

(1,840,930)

(1,840,930)

(1,840,930)

Cleaning - External Clients

Income

(50,000)

(50,000)

(50,000)

(1,119,430)

(1,119,430)

(1,119,430)

Recharges - Kitchen Equipment Purchases

(20,640)

(20,640)

(20,640)

Recharges - Kitchen Equipment Repairs

(20,720)

(20,720)

(20,720)

Recharges - Milk

(108,980)

(108,980)

(108,980)

Recharges - Social Work

(187,340)

(187,340)

(187,340)

Janitorial Recharge to Services

Special Catering

(89,690)

(89,690)

(89,690)

Variable Catering Bid

(648,780)

(648,780)

(648,780)

NET EXPENDITURE

(220,380)

(338,380)

(342,490)

OBJECTIVE SUMMARY

Budget

Budget

Budget

2013/14

2014/15

2015/16

Catering

(51,680)

(81,680)

(81,680)

Cleaning

(135,640)

(223,640)

(227,750)

(33,060)

(33,060)

(33,060)

(220,380)

(338,380)

(342,490)

Janitorial Services

NET EXPENDITURE

21

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:
Division:

Property Assets & Facilities

School Estate Team

SUBJECTIVE SUMMARY
EMPLOYEE COSTS
Teachers
Permanent Teachers - Salaries

Budget

Budget

Budget

2013/14

2014/15

2015/16

223,990

223,990

223,990

72,860

72,860

72,860

72,860

72,860

72,860

109,430

109,430

109,430

Salaries

70,650

70,650

70,650

Superannuation

25,270

25,270

25,270

National Insurance

13,510

13,510

13,510

Salaries - Other

41,700

41,700

41,700

41,700

41,700

41,700

20,410

20,410

20,410

20,410

20,410

20,410

244,400

244,400

244,400

Non Teachers

Salaries - Management Allocation

PROPERTY COSTS
Office Accommodation

NET EXPENDITURE

OBJECTIVE SUMMARY

Budget

Budget

Budget

2013/14

2014/15

2015/16

School Estate Team

244,400

244,400

244,400

NET EXPENDITURE

244,400

244,400

244,400

22

REVENUE BUDGET 2013/16

Committee:

Policy & Resources

Corporate Director: Environment, Regeneration & Resources

Service:

Legal & Democratic Services

Division:

All
Budget
2013/14

SUBJECTIVE SUMMARY
EMPLOYEE COSTS

Budget
2014/15

Budget
2015/16

1,333,330

1,333,330

1,212,330

Non Teachers

1,318,800

1,318,800

1,197,800

Salaries

1,028,540

1,028,540

907,540

86,800

86,800

86,800

203,460

203,460

203,460

6,710

6,710

6,710

(16,290)

(16,290)

(16,290)

23,000

23,000

23,000

Other Employee Costs

7,820

7,820

7,820

Overtime

3,350

3,350

3,350

Travel & Subsistence

4,470

4,470

4,470

211,140

211,140

211,140

2,300

2,300

2,300

Superannuation
National Insurance
Salaries - Others
Salaries - Turnover Savings
Allocation of Salaries from Chief Executive's Office

PROPERTY COSTS
Electricity
Furniture & Fittings

570

570

570

203,080

203,080

203,080

Rates

4,480

4,480

4,480

Water

710

710

710

SUPPLIES & SERVICES

15,970

15,970

15,970

Books & Publications

3,360

3,360

3,360

Office Accommodation

Computer Consumables
Hospitality
Maintenance of Office Equipment

240

240

240

5,850

5,850

5,850

290

290

290

Office Equipment

4,140

4,140

4,140

Other Supplies & Services

1,510

1,510

1,510

140

140

140

Pouches & Clips

Water Purchase

440

440

440

4,870

4,870

4,870

Internal Transport - Fuel

1,810

1,810

1,810

Internal Transport - Routine Maintenance

2,210

2,210

2,210

Internal Transport - Non-Routine Maintenance

500

500

500

Other Transport & Plant

350

350

350

316,560

316,560

316,560

162,550

162,550

162,550

TRANSPORT & PLANT COSTS

ADMINISTRATION COSTS
Allocation from Administration
Conferences, Courses & Seminars

5,590

5,590

5,590

Elections

14,700

14,700

14,700

Franking Machine

27,980

27,980

27,980

490

490

490

Insurance

11,000

11,000

11,000

Legal Expenses

10,550

10,550

10,550

2,670

2,670

2,670

Postage

12,230

12,230

12,230

Printing & Stationery

47,810

47,810

47,810

Risk Management

5,000

5,000

5,000

Subscriptions

4,560

4,560

4,560

Hire of Halls & Theatres

Other Administration Costs

23

REVENUE BUDGET 2013/16

Committee:

Policy & Resources

Corporate Director: Environment, Regeneration & Resources

Service:

Legal & Democratic Services

Division:

All
Budget
2013/14

SUBJECTIVE SUMMARY

Budget
2014/15

Budget
2015/16

Telephones

6,500

6,500

6,500

Training

3,570

3,570

3,570

1,360

1,360

1,360

OTHER EXPENDITURE

Training Courses

511,220

511,220

511,220

Community Councils

17,660

17,660

17,660

Contribution to COSLA

59,160

59,160

59,160

Members' Remuneration

423,880

423,880

423,880

10,520

10,520

10,520

(667,310)

(674,890)

(682,660)

(41,460)

(42,500)

(43,560)

(162,550)

(162,550)

(162,550)

(27,980)

(27,980)

(27,980)

Members' Travel & Subsistence

INCOME
Cab Drivers' Licences
Charge to Licensing
Franking Machine Income
Legal Fees: External

(18,510)

(18,950)

(19,400)

Liquor Licences

(116,180)

(119,080)

(122,060)

Operating Licences

(112,090)

(114,890)

(117,760)

(10)

(20)

(30)

(15,480)

(15,870)

(16,270)

(7,500)

(7,500)

(7,500)

Recharge Salaries to Social Work

(43,660)

(43,660)

(43,660)

Recharge to Capital

(23,570)

(23,570)

(23,570)

Recharge to Internal Clients

(93,320)

(93,320)

(93,320)

(5,000)

(5,000)

(5,000)

Other Income
Other Licences
Property Enquiries

Risk Management Income

NET EXPENDITURE

1,725,780

Budget
2013/14

OBJECTIVE SUMMARY

1,718,200

Budget
2014/15

1,589,430

Budget
2015/16

Internal Audit

232,010

232,010

232,010

Legal & Administration

836,860

836,410

734,950

Committee Support

102,140

102,140

102,140

Members Support

642,420

642,420

622,420

Licensing

(120,010)

(127,140)

(134,450)

Elections

14,700

14,700

14,700

Community Councils

17,660

17,660

17,660

1,725,780

1,718,200

1,589,430

NET EXPENDITURE
24

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Regeneration & Planning

Division:

All

OBJECTIVE SUMMARY

Economic Development

Budget

Budget

Budget

2013/14

2014/15

2015/16

4,633,150

Commercial, Industrial & Misc. Properties

4,532,000

4,270,820

(538,430)

(563,210)

(588,610)

Planning Administration

550,050

550,050

489,050

Building Standards

(17,320)

(17,320)

(17,320)

Development, Quality & Control

92,580

92,580

67,580

Cleaner, Greener, Safer Stronger Inverclyde

88,800

88,800

43,800

4,808,830

4,682,900

4,265,320

NET EXPENDITURE

25

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Regeneration & Planning

Division:

Economic Development

SUBJECTIVE SUMMARY
EMPLOYEE COSTS

Budget

Budget

Budget

2013/14

2014/15

2015/16

854,370

854,370

854,370

Non Teachers

834,150

834,150

834,150

Salaries

693,340

693,340

693,340

Superannuation

86,890

86,890

86,890

National Insurance

50,640

50,640

50,640

3,280

3,280

3,280

(8,210)

(8,210)

(8,210)

(8,210)

(8,210)

(8,210)

28,430

28,430

28,430

690

690

690

16,610

16,610

16,610

960

960

960

Overtime
Salaries - Other
Salaries - Turnover Savings
Other Employee Costs
Other Costs
Student Fees
Student Travel
Travel & Subsistence

10,170

10,170

10,170

123,580

123,580

123,580

14,770

14,770

14,770

Electricity

1,240

1,240

1,240

Furniture & Fittings

1,000

1,000

1,000

PROPERTY COSTS
Contract Cleaning

Gas

7,170

7,170

7,170

Other Property Costs

45,760

45,760

45,760

Property Insurance

13,300

13,300

13,300

Rates

35,980

35,980

35,980

Waste Disposal Charge

1,000

1,000

1,000

Water

3,360

3,360

3,360

SUPPLIES & SERVICES

10,510

10,510

10,510

Books & Publications

510

510

510

Catering

490

490

490

40

40

40

Consultancy
Maintenance of Office Equipment

320

320

320

Materials

1,430

1,430

1,430

Office Equipment

2,300

2,300

2,300

Other Supplies & Services

4,470

4,470

4,470

950

950

950

ADMINISTRATION COSTS

Protective Clothing

23,540

23,540

23,540

Administration Sundries

1,200

1,200

1,200

640

640

640

Insurance

9,020

9,020

9,020

Postage

1,330

1,330

1,330

Printing & Stationery

6,900

6,900

6,900

60

60

60

Telephones

2,780

2,780

2,780

Training

1,610

1,610

1,610

Conferences, Courses & Seminars

Subscriptions

26

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Regeneration & Planning

Division:

Economic Development

SUBJECTIVE SUMMARY
OTHER EXPENDITURE

Budget

Budget

Budget

2013/14

2014/15

2015/16

3,892,710

Contribution to Business Shop

Fairer Scotland Fund - Payment to Other Bodies
New Deal
Other Expenditure
Payments to Other Bodies

3,792,710

3,532,710

25,090

25,090

25,090

2,023,970

2,023,970

1,963,970

16,660

16,660

16,660

6,700

6,700

6,700

25,370

25,370

25,370

1,600,000

1,500,000

1,300,000

SME Employment Development

13,490

13,490

13,490

SME Revenue Grant Fund

42,780

42,780

42,780

SME Revenue Loan Fund

13,560

13,560

13,560

Tourism

66,820

66,820

66,820

Workforce Development - Employment & Training

14,220

14,220

14,220

Workforce Development - Prevocational

16,160

16,160

16,160

Riverside Inverclyde - URC Contribution

27,890

27,890

27,890

INCOME

Workforce Development - Vocational

(271,560)

(272,710)

(273,890)

Income

(28,700)

(29,420)

(30,160)

Other Income

(17,360)

(17,790)

(18,230)

(225,500)

(225,500)

(225,500)

Recoveries

NET EXPENDITURE

4,633,150

OBJECTIVE SUMMARY

Administration

4,532,000

4,270,820

Budget

Budget

Budget

2013/14

2014/15

2015/16

2,096,550

1,995,400

1,794,220

Business Development

69,830

69,830

69,830

Physical Development

45,760

45,760

45,760

Training

74,930

74,930

74,930

Invest in Inverclyde

25,370

25,370

25,370

115,810

115,810

115,810

Skillseekers
Skillbase

(6,440)

(6,440)

(6,440)

Tourism

73,520

73,520

73,520

Fairer Scotland Fund

2,137,820

2,137,820

2,077,820

NET EXPENDITURE

4,633,150

4,532,000

4,270,820

27

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Regeneration & Planning

Division:

Commercial, Industrial & Miscellaneous Properties

SUBJECTIVE SUMMARY
EMPLOYEE COSTS

Budget

Budget

Budget

2013/14

2014/15

2015/16

25,250

25,250

25,250

Non Teachers

25,250

25,250

25,250

Salaries

20,060

20,060

20,060

3,880

3,880

3,880

Superannuation
National Insurance

1,310

1,310

1,310

PROPERTY COSTS

58,710

58,710

58,710

13,190

13,190

13,190

530

530

530

Other Property Costs

1,960

1,960

1,960

Property Insurance

2,580

2,580

2,580

Rates on Empty Properties

19,560

19,560

19,560

Security Costs

20,190

20,190

20,190

Electricity
Gas

700

700

700

ADMINISTRATION COSTS

Water

950

950

950

Other Administration Costs

950

950

950

OTHER EXPENDITURE

16,860

16,860

16,860

Dilapidation surveys

2,920

2,920

2,920

Other Expenditure
INCOME
Cinema Rental
Recharge Common Good/Trust Funds
Recoveries
Rental Income
Void Rents

NET EXPENDITURE

13,940

13,940

13,940

(640,200)

(664,980)

(690,380)

(47,280)

(48,460)

(49,670)

(2,200)

(2,200)

(2,200)

(15,000)

(15,000)

(15,000)

(944,060)

(967,660)

(991,850)

368,340

368,340

368,340

(538,430)

(563,210)

(588,610)

Budget
2013/14

OBJECTIVE SUMMARY
Commercial, Industrial & Miscellaneous Properties

NET EXPENDITURE

28

Budget
2014/15

Budget
2015/16

(538,430)

(563,210)

(588,610)

(538,430)

(563,210)

(588,610)

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Regeneration & Planning

Division:

Planning Administration

SUBJECTIVE SUMMARY
EMPLOYEE COSTS

Budget

Budget

Budget

2013/14

2014/15

2015/16

336,580

336,580

275,580

Non Teachers

329,790

329,790

268,790

Salaries

260,040

260,040

211,040

Superannuation

50,190

50,190

42,190

National Insurance

19,560

19,560

15,560

(13,400)

(13,400)

(13,400)

(13,400)

(13,400)

(13,400)

Other Employee Costs

20,190

20,190

20,190

Landscape Architect

15,660

15,660

15,660

450

450

450

1,070

1,070

1,070

620

620

620

Salaries - Other
Salaries - Turnover Savings

Other Costs
Overtime
Student Travel
Students Books
Travel & Subsistence
PROPERTY COSTS
Furniture & Fittings
Office Accommodation
SUPPLIES & SERVICES
Books & Publications

140

140

140

2,250

2,250

2,250

77,750

77,750

77,750

200

200

200

77,550

77,550

77,550

3,800

3,800

3,800

240

240

240

2,340

2,340

2,340

Maintenance of Office Equipment

230

230

230

Materials

200

200

200

Office Equipment

320

320

320

Protective Clothing

140

140

140

Lease Payments

Technical Equipment

330

330

330

18,010

18,010

18,010

Administration Sundries

220

220

220

Conferences, Courses & Seminars

180

180

180

ADMINISTRATION COSTS

Design Award Scheme

50

50

50

Insurance

4,360

4,360

4,360

Local Plan Preparation

8,080

8,080

8,080

Postage

1,230

1,230

1,230

Printing & Stationery

3,380

3,380

3,380

Telephones

310

310

310

Training

200

200

200

29

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Regeneration & Planning

Division:

Planning Administration

SUBJECTIVE SUMMARY
OTHER EXPENDITURE

Budget

Budget

Budget

2013/14

2014/15

2015/16

123,140

Other Subscriptions
Payments to Other Bodies
INCOME
Deed Plan Fees

NET EXPENDITURE

123,140

16,820

16,820

16,820

106,320

106,320

106,320

(9,230)

(9,230)

(9,230)

(9,230)

(9,230)

(9,230)

550,050

Budget
2013/14

OBJECTIVE SUMMARY

123,140

550,050

Budget
2014/15

489,050

Budget
2015/16

Planning Administration

550,050

550,050

489,050

NET EXPENDITURE

550,050

550,050

489,050

30

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Regeneration & Planning

Division:

Building Standards

SUBJECTIVE SUMMARY
EMPLOYEE COSTS

Budget

Budget

Budget

2013/14

2014/15

2015/16

297,760

297,760

297,760

Non Teachers

293,400

293,400

293,400

Salaries

229,620

229,620

229,620

Superannuation

44,400

44,400

44,400

National Insurance

19,380

19,380

19,380

4,360

4,360

4,360

Other Employee Costs

Overtime
Travel & Subsistence

230

230

230

4,130

4,130

4,130

140

140

140

140

140

140

2,040

2,040

2,040

230

230

230

PROPERTY COSTS
Furniture & Fittings
SUPPLIES & SERVICES
Books & Publications
Maintenance of Office Equipment

120

120

120

1,160

1,160

1,160

Office Equipment

150

150

150

Protective Clothing

140

140

140

Technical Equipment

240

240

240

Materials

ADMINISTRATION COSTS

4,740

4,740

4,740

Administration Sundries

130

130

130

Conferences, Courses & Seminars

140

140

140

20

20

20

1,090

1,090

1,090

510

510

510

2,410

2,410

2,410

440

440

440

Design Award Scheme

Insurance
Postage
Printing & Stationery
Telephones
INCOME

(322,000)

(322,000)

(322,000)

(279,080)

(279,080)

(279,080)

Recharge to Internal Clients

(25,700)

(25,700)

(25,700)

Search Fees

(17,220)

(17,220)

(17,220)

(17,320)

(17,320)

(17,320)

Fees & Charges

NET EXPENDITURE

Budget
2013/14

OBJECTIVE SUMMARY
Building Standards

NET EXPENDITURE

31

Budget
2014/15

Budget
2015/16

(17,320)

(17,320)

(17,320)

(17,320)

(17,320)

(17,320)

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Regeneration & Planning

Division:

Development, Quality & Control

SUBJECTIVE SUMMARY
EMPLOYEE COSTS

Budget

Budget

Budget

2013/14

2014/15

2015/16

341,220

341,220

316,220

Non Teachers

338,900

338,900

313,900

Salaries

266,460

266,460

246,460

Superannuation

51,430

51,430

47,730

National Insurance

21,010

21,010

19,710

2,320

2,320

2,320

Other Employee Costs

Overtime
Travel & Subsistence

250

250

250

2,070

2,070

2,070

90

90

90

90

90

90

1,480

1,480

1,480

150

150

150

PROPERTY COSTS
Furniture & Fittings
SUPPLIES & SERVICES
Books & Publications
Maintenance of Office Equipment

80

80

80

Materials

920

920

920

Office Equipment

100

100

100

Protective Clothing

90

90

90

140

140

140

2,200

2,200

2,200

1,220

1,220

1,220

Internal Transport - Routine Maintenance

810

810

810

Internal Transport - Non-Routine Maintenance

170

170

170

3,090

3,090

3,090

80

80

80

100

100

100

10

10

10

Insurance

430

430

430

Postage

400

400

400

1,820

1,820

1,820

250

250

250

Technical Equipment
TRANSPORT & PLANT COSTS
Internal Transport - Fuel

ADMINISTRATION COSTS
Administration Sundries
Conferences, Courses & Seminars
Design Award Scheme

Printing & Stationery

Telephones
INCOME
Fees & Charges

NET EXPENDITURE

(255,500)

(255,500)

(255,500)

(255,500)

(255,500)

(255,500)

92,580

92,580

67,580

Budget
2013/14

OBJECTIVE SUMMARY
Development, Quality & Control

NET EXPENDITURE

32

Budget
2014/15

Budget
2015/16

92,580

92,580

67,580

92,580

92,580

67,580

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Regeneration & Planning

Division:

Cleaner, Greener, Safer, Stronger Inverclyde

SUBJECTIVE SUMMARY
EMPLOYEE COSTS

Budget

Budget

Budget

2013/14

2014/15

2015/16

88,800

88,800

43,800

Non Teachers

88,800

88,800

43,800

Salaries

69,670

69,670

33,670

Superannuation

13,440

13,440

7,440

5,690

5,690

2,690

88,800

88,800

43,800

National Insurance

NET EXPENDITURE

Budget
2013/14

OBJECTIVE SUMMARY
Cleaner, Greener, Safer, Stronger Inverclyde

NET EXPENDITURE

33

Budget
2014/15

Budget
2015/16

88,800

88,800

43,800

88,800

88,800

43,800

REVENUE BUDGET 2013/16

Committee:

Safe, Sustainable Communities

Corporate Director: Regeneration & Environment

Service:

Environmental & Commercial Services

Division:

All

OBJECTIVE SUMMARY

Roads Client

Budget

Budget

Budget

2013/14

2014/15

2015/16

4,512,680

Roads Trading Account

Pottery Street
Management

4,495,560

4,488,260

(328,560)

(349,520)

(363,670)

(3,390)

(3,390)

(3,390)

203,010

166,530

129,620

4,657,910

4,577,390

4,512,070

28,310

26,880

25,410

Vehicle Maintenance Trading Account

1,022,510

979,920

979,340

Grounds Maintenance

2,494,980

2,494,980

2,301,980

196,240

194,600

166,920

1,513,590

1,493,590

1,493,590

14,297,280

14,076,540

13,730,130

Burial Grounds & Crematorium

Refuse Collection & Disposal
Cab / MOT

Registrars
Street Cleaning

NET EXPENDITURE

34

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Environmental & Commercial Services

Division:

Roads Client

SUBJECTIVE SUMMARY

Budget

Budget

Budget

2013/14

2014/15

2015/16

EMPLOYEE COSTS

831,930

831,930

831,930

Salaries - Other

831,930

831,930

831,930

831,930

831,930

831,930

168,300

168,300

168,300

Contract Cleaning

15,260

15,260

15,260

Electricity

10,910

10,910

10,910

Salaries - Management Allocation

PROPERTY COSTS

Furniture & Fittings

500

500

500

7,770

7,770

7,770

Ingleston Allocation

20,810

20,810

20,810

Other Property Costs

370

370

370

Gas

Property Insurance

2,230

2,230

2,230

72,830

72,830

72,830

Refuse Collection

560

560

560

Rents & Feu Duties

950

950

950

Repairs & Maintenance

150

150

150

15,940

15,940

15,940

8,170

8,170

8,170

Rates

Repairs & Maintenance (Stairlighting)

Stairlighting Electricity
Water

11,850

11,850

11,850

2,115,990

2,115,990

2,115,990

Books & Publications

610

610

610

Catering

430

430

430

SUPPLIES & SERVICES

Clothing & Uniforms

1,700

1,700

1,700

Emergency/Miscellaeneous Works

39,760

39,760

39,760

Flooding & Drainage Maintenance

72,000

72,000

72,000

Ground and Tree Maintenance

89,000

89,000

89,000

Office Equipment

2,540

2,540

2,540

10,080

10,080

10,080

Payments for Lighting Maintenance

335,670

335,670

335,670

Pothole/Patching

455,000

455,000

455,000

Road Markings and Studs

40,000

40,000

40,000

Roads Assessments / Feasibility

81,660

81,660

81,660

Other Supplies & Services

Structural Maintenance

15,000

15,000

15,000

538,620

538,620

538,620

Technical Equip Licences / Maintenance

9,220

9,220

9,220

Tools & Equipment

1,270

1,270

1,270

Street Lighting & Signals Electrical Power

Traffic Signs
Winter Maintenance
TRANSPORT & PLANT COSTS

7,680

7,680

7,680

415,750

415,750

415,750

18,000

18,000

18,000

External Hires

6,000

6,000

6,000

Internal Transport - Fuel

4,280

4,280

4,280

Internal Transport - Routine Maintenance

6,220

6,220

6,220

Internal Transport - Non-Routine Maintenance

1,500

1,500

1,500

100,900

100,900

100,900

ADMINISTRATION COSTS
35

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Environmental & Commercial Services

Division:

Roads Client

SUBJECTIVE SUMMARY

Budget

Budget

Budget

2013/14

2014/15

2015/16

Advertising

3,000

3,000

3,000

Conferences, Courses & Seminars

1,660

1,660

1,660

87,010

87,010

87,010

990

990

990

Printing & Stationery

5,360

5,360

5,360

Telephones

2,880

2,880

2,880

1,698,920

1,688,920

1,688,920

48,240

38,240

38,240

Insurance
Postage

OTHER EXPENDITURE
Passenger Transport Authority - Bus Shelters
Passenger Transport Authority - Concessionary Fares

171,200

171,200

171,200

Passenger Transport Authority - Passenger Transport

1,478,170

1,478,170

1,478,170

Payments to Other Bodies

1,310

INCOME

1,310

1,310

(421,360)

(428,480)

(435,780)

(111,800)

(114,600)

(117,470)

(3,570)

(3,570)

(3,570)

Income from Susie Phone

(11,770)

(12,060)

(12,360)

Recharge to Private Tenants

(23,580)

(24,170)

(24,770)

Bus Shelter Advertising Income

Income for Maintenance of Speed Cameras

Rental Income

(7,690)

(7,880)

(8,080)

Sales, Fees & Charges

(129,890)

(133,140)

(136,470)

Staff Costs Recovered - Capital

(133,060)

(133,060)

(133,060)

NET EXPENDITURE

4,512,680

OBJECTIVE SUMMARY

Roads Client

NET EXPENDITURE

36

4,495,560

4,488,260

Budget

Budget

Budget

2013/14

2014/15

2015/16

4,512,680

4,495,560

4,488,260

4,512,680

4,495,560

4,488,260

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Environmental & Commercial Services

Division:

Roads Trading Account

SUBJECTIVE SUMMARY
EMPLOYEE COSTS

Budget

Budget

Budget

2013/14

2014/15

2015/16

759,120

751,960

751,960

Non Teachers

667,530

660,370

660,370

Salaries

428,990

421,830

421,830

48,620

48,620

48,620

Superannuation
National Insurance
Overtime
Travel

48,120

48,120

48,120

117,350

117,350

117,350

1,000

1,000

1,000

Other Employee Costs

23,450

23,450

23,450

Salaries - Other

91,590

91,590

91,590

Salaries - Turnover Savings

(2,660)

(2,660)

(2,660)

Salaries - Management Allocation

94,250

94,250

94,250

12,710

12,710

12,710

Ingleston Allocation

3,430

3,430

3,430

Property Insurance

1,780

1,780

1,780

Rents & Feu Duties

7,500

7,500

7,500

960,840

960,840

960,840

809,990

809,990

809,990

18,810

18,810

18,810

2,590

2,590

2,590

PROPERTY COSTS

SUPPLIES & SERVICES

Bitumen, Asphalt & Coated Roadstone
Other Supplies & Services
Protective Clothing
Small Tools & Implements
Sub Contractors
TRANSPORT & PLANT COSTS

10,870

10,870

10,870

118,580

118,580

118,580

274,580

274,580

274,580

Hire Charges, Private Contractors

94,040

94,040

94,040

Internal Transport - Fuel

84,670

84,670

84,670

Internal Transport - Routine Maintenance

76,270

76,270

76,270

Internal Transport - Non-Routine Maintenance

19,600

19,600

19,600

15,900

15,900

15,900

Insurance

3,070

3,070

3,070

Other Administration Costs

2,000

2,000

2,000

ADMINISTRATION COSTS

Postage

60

60

60

Printing & Stationery

2,980

2,980

2,980

Telephones

2,190

2,190

2,190

Training

5,600

5,600

5,600

470

470

470

470

470

470

OTHER EXPENDITURE
Medical Fees
INCOME

(2,352,180)

(2,365,980)

(2,380,130)

Capital

(1,652,180)

(1,665,980)

(1,680,130)

(700,000)

(700,000)

(700,000)

(328,560)

(349,520)

(363,670)

Revenue

NET EXPENDITURE

37

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Environmental & Commercial Services

Division:

Roads Trading Account

OBJECTIVE SUMMARY

Budget

Budget

Budget

2013/14

2014/15

2015/16

Roads Trading Account

(328,560)

(349,520)

(363,670)

NET EXPENDITURE

(328,560)

(349,520)

(363,670)

38

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Environmental & Commercial Services

Division:

Pottery Street

SUBJECTIVE SUMMARY
EMPLOYEE COSTS

Budget

Budget

Budget

2013/14

2014/15

2015/16

8,040

8,040

8,040

Non Teachers

6,740

6,740

6,740

Salaries

6,740

6,740

6,740

Salaries - Other

1,300

1,300

1,300

Salaries - Turnover Savings

(30)

Salaries - Management Allocation

1,330

PROPERTY COSTS

(134,690)

(30)
1,330
(134,690)

(30)
1,330
(134,690)

Cleaning Materials

1,400

1,400

1,400

Contract Cleaning

12,310

12,310

12,310

Electricity

37,950

37,950

37,950

Heating Oil
Pottery Street Allocation
Property Insurance

30,630

30,630

30,630

(332,230)

(332,230)

(332,230)

9,690

9,690

9,690

53,910

53,910

53,910

2,280

2,280

2,280

40,560

40,560

40,560

8,810

8,810

8,810

8,270

8,270

8,270

600

600

600

Office Equipment

1,920

1,920

1,920

Other Supplies & Services

2,860

2,860

2,860

Rates
Repairs & Maintenance
Security Costs
Water
SUPPLIES & SERVICES
Maintenance of Office Equipment

Photocopier Rental
ADMINISTRATION COSTS
Administration Sundries
Advertising
Conferences, Courses & Seminars

2,890

2,890

2,890

114,860

114,860

114,860

5,310

5,310

5,310

90

90

90

360

360

360

83,710

83,710

83,710

5,490

5,490

5,490

970

970

970

6,430

6,430

6,430

750

750

750

Telephones

5,870

5,870

5,870

Training

5,880

5,880

5,880

130

130

130

130

130

130

Insurance
Mobile Phones
Postage
Printing & Stationery
Subscriptions

OTHER EXPENDITURE
Other Hospitality

NET EXPENDITURE

(3,390)

39

(3,390)

(3,390)

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Environmental & Commercial Services

Division:

Pottery Street

OBJECTIVE SUMMARY

Pottery Street

NET EXPENDITURE

40

Budget

Budget

Budget

2013/14

2014/15

2015/16

(3,390)

(3,390)

(3,390)

(3,390)

(3,390)

(3,390)

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Environmental & Commercial Services

Division:

Management

SUBJECTIVE SUMMARY

Budget

Budget

Budget

2013/14

2014/15

2015/16

Non Teachers

2,407,030

2,407,030

2,270,030

Salaries

1,898,880

1,898,880

1,768,880

Superannuation

362,520

362,520

358,020

National Insurance

145,630

145,630

143,130

Salaries - Other
Salaries - Turnover Savings
Salaries Management Recharge

(2,555,880)

(2,555,880)

(2,418,880)

(28,090)

(28,090)

(28,090)

(2,527,790)

(2,527,790)

(2,390,790)

Other Employee Costs

148,850

148,850

148,850

Other Costs

148,850

148,850

148,850

NET EXPENDITURE

OBJECTIVE SUMMARY

Management

NET EXPENDITURE

41

Budget

Budget

Budget

2013/14

2014/15

2015/16

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Environmental & Commercial Services

Division:

Burial Grounds & Crematorium

SUBJECTIVE SUMMARY
EMPLOYEE COSTS

Budget

Budget

Budget

2013/14

2014/15

2015/16

563,830

563,830

563,830

Non Teachers

386,650

386,650

386,650

Salaries

297,390

297,390

297,390

Superannuation

43,780

43,780

43,780

National Insurance

22,230

22,230

22,230

Overtime

23,250

23,250

23,250

177,180

177,180

177,180

Salaries - Other
Salaries - Turnover Savings

(1,780)

Salaries - Management Allocation

(1,780)

(1,780)

178,960

178,960

178,960

PROPERTY COSTS

125,060

125,060

125,060

Cleaning Materials

1,580

1,580

1,580

Contract Cleaning

4,920

4,920

4,920

Electricity

23,320

23,320

23,320

Gas

28,190

28,190

28,190

3,170

3,170

3,170

Hire of Containers
Ingleston Allocation

4,650

4,650

4,650

Pottery Street Allocation

21,050

21,050

21,050

Rates

31,610

31,610

31,610

Water

6,570

6,570

6,570

98,200

98,200

98,200

2,290

2,290

2,290

SUPPLIES & SERVICES

Caskets & Urns
Clergy Fees

710

710

710

Direct Purchases

10,840

10,840

10,840

Materials

31,210

31,210

31,210

Medical Reference Fees

14,580

14,580

14,580

Organist Fees

12,360

12,360

12,360

130

130

130

Other Supplies & Services

Protective Clothing
Technical Equipment
Tools & Equipment
TRANSPORT & PLANT COSTS
External Hires

1,870

1,870

1,870

16,520

16,520

16,520

7,690

7,690

7,690

72,090

72,090

72,090

7,600

7,600

7,600

Internal Transport - Fuel

18,600

18,600

18,600

Internal Transport - Routine Maintenance

32,800

32,800

32,800

Internal Transport - Non-Routine Maintenance

8,600

8,600

8,600

Purchase & Maintenance of Plant

4,490

4,490

4,490

3,090

3,090

3,090

ADMINISTRATION COSTS
Book of Remembrance

1,880

1,880

1,880

Conferences, Courses & Seminars

210

210

210

Other Administration Costs

160

160

160

Printing & Stationery

490

490

490

Subscriptions

350

350

350

42

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Environmental & Commercial Services

Division:

Burial Grounds & Crematorium

SUBJECTIVE SUMMARY

Budget

Budget

Budget

2013/14

2014/15

2015/16

OTHER EXPENDITURE
Environmental Protection Act
INCOME

910

910

910

910

910

910

(660,170)

(696,650)

(733,560)

Book of Remembrance Income

(10,560)

(10,820)

(11,090)

Caskets

(29,950)

(30,700)

(31,470)

Clergy

(1,340)

(1,370)

(1,400)

(352,160)

(380,950)

(409,970)

(19,440)

(19,930)

(20,430)

Cremations
Foundations for Headstones
Interment Income

(166,350)

(170,510)

(174,770)

Organist

(30,420)

(31,180)

(31,960)

Sale of Lairs

(45,780)

(46,920)

(48,090)

Search Fees

(4,170)

(4,270)

(4,380)

NET EXPENDITURE

203,010

OBJECTIVE SUMMARY
Burial Grounds
Crematorium

NET EXPENDITURE

43

166,530

129,620

Budget

Budget

Budget

2013/14

2014/15

2015/16

337,310

331,420

325,380

(134,300)

(164,890)

(195,760)

203,010

166,530

129,620

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Environmental & Commercial Services

Division:

Refuse Collection & Disposal

SUBJECTIVE SUMMARY
EMPLOYEE COSTS

Budget

Budget

Budget

2013/14

2014/15

2015/16

1,791,370

1,739,230

1,711,230

Non Teachers

1,374,190

1,322,050

1,322,050

Salaries

1,067,280

1,015,140

1,015,140

138,590

138,590

138,590

National Insurance

82,960

82,960

82,960

Overtime

85,360

85,360

85,360

417,180

417,180

389,180

Superannuation

Salaries - Other
Salaries - Turnover Savings

(5,870)

Salaries - Management Allocation

(5,870)

(5,870)

423,050

423,050

395,050

3,011,880

3,011,880

3,011,880

Contract Cleaning

11,070

11,070

11,070

Electricity

50,870

50,870

50,870

PROPERTY COSTS

Gas

2,600

2,600

2,600

(59,750)

(59,750)

(59,750)

Non Contract Waste Disposal

80,940

80,940

80,940

Pottery Street Allocation

91,560

91,560

91,560

210

210

210

Ingleston Allocation

Property Insurance
Rates
Rents & Feu Duties

44,730

44,730

44,730

100,900

100,900

100,900

Repairs & Maintenance

980

980

980

Waste Disposal Charge

2,680,540

2,680,540

2,680,540

Water

7,230

7,230

7,230

162,260

162,260

162,260

Control of CFC Emissions

1,130

1,130

1,130

Maintenance of Bins

7,940

7,940

7,940

SUPPLIES & SERVICES

Materials
Plastic Sacks
Protective Clothing
Purchase of Bins
Waste Minimisation Unit - Running Costs
TRANSPORT & PLANT COSTS
External Hires

880

880

880

107,430

107,430

107,430

3,860

3,860

3,860

39,020

39,020

39,020

2,000

2,000

2,000

540,970

534,700

530,900

3,000

3,000

3,000

15,800

15,800

12,000

Internal Transport - Fuel

243,050

240,830

240,830

Internal Transport - Routine Maintenance

226,310

222,260

222,260

51,710

51,710

51,710

1,100

1,100

1,100

30,940

30,940

30,940

2,030

2,030

2,030

22,040

22,040

22,040

6,870

6,870

6,870

Hire Charges, Private Contractors

Internal Transport - Non-Routine Maintenance

Licences
ADMINISTRATION COSTS
NTL Data Link
Publicity
Waste Management Licence Fee

44

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Environmental & Commercial Services

Division:

Refuse Collection & Disposal

SUBJECTIVE SUMMARY
OTHER EXPENDITURE

Budget

Budget

Budget

2013/14

2014/15

2015/16

197,950

197,950

186,750

2,420

2,420

2,420

Composting

87,750

87,750

87,750

Glass Bank Servicing

37,470

37,470

37,470

Commission: Sheriff Officer

Other Expenditure
Payments to Invergreen
Zero Waste Fund

30,300

30,300

23,300

(29,690)

(29,690)

(29,690)

69,700

INCOME
Bulk Uplifts

Rental Income

65,500

(1,099,570)

(1,121,890)

(23,780)

(24,370)

(24,980)

(190)

(180)

(180)

(60,000)

(60,000)

(60,000)

(1,640)

(1,680)

(1,720)

Other Income
Recoveries

69,700

(1,077,460)

Sales - Bins & Sacks

(19,360)

(19,840)

(20,340)

Sales, Fees & Charges

(218,060)

(223,510)

(229,100)

Skip - Collection, Rental & Disposal

Trade Waste

NET EXPENDITURE

(22,490)

(23,050)

(23,630)

(731,940)

(746,940)

(761,940)

4,657,910

OBJECTIVE SUMMARY
Civic Amenity Sites

4,577,390

4,512,070

Budget

Budget

Budget

2013/14

2014/15

2015/16

156,170

156,170

156,170

Refuse Transfer Station

2,707,980

2,702,530

2,696,940

Refuse Collection

1,148,930

1,073,900

1,057,210

644,830

644,790

601,750

4,657,910

4,577,390

4,512,070

Waste Strategy

NET EXPENDITURE

45

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Environmental & Commercial Services

Division:

Cab / MOT

SUBJECTIVE SUMMARY

Budget

Budget

Budget

2013/14

2014/15

2015/16

EMPLOYEE COSTS

36,540

36,540

36,540

Salaries - Other

36,540

36,540

36,540

36,540

36,540

36,540

8,200

8,200

8,200

Ingleston Allocation

1,150

1,150

1,150

Pottery Street Allocation

7,050

7,050

7,050

SUPPLIES & SERVICES

1,070

1,070

1,070

1,070

1,070

1,070

46,190

46,190

46,190

8,270

8,270

8,270

36,570

36,570

36,570

1,350

1,350

1,350

(63,690)

(65,120)

(66,590)

(6,460)

(6,460)

(6,460)

Sales, Fees & Charges

(57,230)

(58,660)

(60,130)

NET EXPENDITURE

28,310

26,880

25,410

Salaries - Management Allocation

PROPERTY COSTS

Materials
TRANSPORT & PLANT COSTS
Internal Transport - Routine Maintenance
Internal Transport - Non-Routine Maintenance
Purchase & Maintenance of Plant
INCOME
Recharges

OBJECTIVE SUMMARY

Cab / MOT

NET EXPENDITURE

46

Budget

Budget

Budget

2013/14

2014/15

2015/16

28,310

26,880

25,410

28,310

26,880

25,410

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Environmental & Commercial Services

Division:

Vehicle Maintenance Trading Account

SUBJECTIVE SUMMARY
EMPLOYEE COSTS

Budget

Budget

Budget

2013/14

2014/15

2015/16

791,860

775,860

775,860

Non Teachers

615,740

599,740

599,740

Salaries

475,930

459,930

459,930

Superannuation

81,380

81,380

81,380

National Insurance

35,430

35,430

35,430

Overtime

23,000

23,000

23,000

176,120

176,120

176,120

Salaries - Other
Salaries - Turnover Savings

(2,440)

Salaries - Management Allocation

PROPERTY COSTS
Ingleston Allocation
Pottery Street Allocation
Rates

(2,440)

(2,440)

178,560

178,560

178,560

65,270

65,270

65,270

5,740

5,740

5,740

49,270

49,270

49,270

10,260

10,260

10,260

200,920

200,920

200,920

3,000

3,000

3,000

131,060

131,060

131,060

200

200

200

Other Supplies & Services

1,240

1,240

1,240

Protective Clothing

2,030

2,030

2,030

58,990

58,990

58,990

4,400

4,400

4,400

1,975,210

1,949,180

1,949,180

3,080

3,080

3,080

SUPPLIES & SERVICES

Computer Software Upgrades
Materials
Office Equipment

Sub Contractors
Tools & Equipment
TRANSPORT & PLANT COSTS
Fixed Plant Maintenance
Fuel

707,190

707,190

707,190

Internal Transport - Fuel

4,240

4,240

4,240

Internal Transport - Routine Maintenance

4,220

4,220

4,220

930

930

930

31,060

31,060

31,060

8,050

8,050

8,050

Internal Transport - Non-Routine Maintenance

Licences
Other Transport & Plant
Tyres
Vehicle Charge
Vehicle Insurance
ADMINISTRATION COSTS
Publicity

57,500

57,500

57,500

1,100,000

1,073,970

1,073,970

58,940

58,940

58,940

110

110

110

110

INCOME

(2,010,860)

110
(2,011,420)

110
(2,012,000)

External Labour Charge Recoveries

(7,680)

(7,870)

(8,070)

External Material Charge Recoveries

(14,770)

(15,140)

(15,520)

Recharges - Drivers

(359,340)

(359,340)

(359,340)

Recharges - Fuel

(707,190)

(707,190)

(707,190)

Recharges - Routine Maintenance

(706,980)

(706,980)

(706,980)

Recharges - Non-Routine Maintenance

(214,900)

(214,900)

(214,900)

979,920

979,340

NET EXPENDITURE

1,022,510
47

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Environmental & Commercial Services

Division:

Vehicle Maintenance Trading Account

OBJECTIVE SUMMARY

Vehicle Maintenance Trading Account

NET EXPENDITURE

48

Budget

Budget

Budget

2013/14

2014/15

2015/16

1,022,510

979,920

979,340

1,022,510

979,920

979,340

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Environmental & Commercial Services

Division:

Grounds Maintenance

SUBJECTIVE SUMMARY
EMPLOYEE COSTS

Budget

Budget

Budget

2013/14

2014/15

2015/16

2,354,460

2,354,460

2,161,460

Non Teachers

1,394,150

1,394,150

1,146,790

Salaries

1,095,160

1,095,160

847,800

179,810

179,810

179,810

National Insurance

68,680

68,680

68,680

Overtime

50,500

50,500

50,500

347,150

347,150

264,150

Superannuation

Salaries - Other
Salaries - Turnover Savings

(5,710)

Salaries - Management Allocation

(5,710)

(5,710)

352,860

352,860

269,860

Sessional

613,160

613,160

750,520

Seasonal Wages

613,160

613,160

750,520

PROPERTY COSTS

287,780

287,780

287,780

44,440

44,440

44,440

190

190

190

19,350

19,350

19,350

Electricity
Furniture & Fittings
Gas
Heating Oil
Ingleston Allocation
Pottery Street Allocation
Property Insurance
Rents & Feu Duties
Skip Hire
Water

8,950

8,950

8,950

12,650

12,650

12,650

103,530

103,530

103,530

100

100

100

1,310

1,310

1,310

68,920

68,920

68,920

28,340

28,340

28,340

218,140

218,140

218,140

Christmas Decorations

34,400

34,400

34,400

Direct Purchases

32,810

32,810

32,810

Materials

89,850

89,850

89,850

Materials Variation

12,080

12,080

12,080

Protective Clothing

12,580

12,580

12,580

180

180

180

Tools & Equipment

30,380

30,380

30,380

Traffic Management

5,860

5,860

5,860

360,190

360,190

360,190

9,000

9,000

9,000

Internal Transport - Fuel

123,840

123,840

123,840

Internal Transport - Routine Maintenance

172,400

172,400

172,400

SUPPLIES & SERVICES

Supply Sundries

TRANSPORT & PLANT COSTS

External Hires

Internal Transport - Non-Routine Maintenance

45,600

45,600

45,600

Purchase of Light Plant

9,350

9,350

9,350

ADMINISTRATION COSTS

1,820

1,820

1,820

190

190

190

Printing & Stationery

Training

1,630

INCOME
Basic Contract: River Clyde Homes
Christmas Lights
49

1,630

1,630

(727,410)

(727,410)

(727,410)

(468,020)

(468,020)

(468,020)

(35,400)

(35,400)

(35,400)

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Environmental & Commercial Services

Division:

Grounds Maintenance

SUBJECTIVE SUMMARY
Events Income

Budget

Budget

Budget

2013/14

2014/15

2015/16

(27,220)

(27,220)

(27,220)

(132,630)

(132,630)

(132,630)

Grounds Maintenance Recharge to Roads

(28,140)

(28,140)

(28,140)

Recharges

(36,000)

(36,000)

(36,000)

Grounds Maintenance Recharge to Education

NET EXPENDITURE

2,494,980

OBJECTIVE SUMMARY
Grounds Maintenance
Pets' Corner

NET EXPENDITURE

50

2,494,980

2,301,980

Budget

Budget

Budget

2013/14

2014/15

2015/16

2,386,150

2,386,150

2,193,150

108,830

108,830

108,830

2,494,980

2,494,980

2,301,980

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Environmental & Commercial Services

Division:

Registrars

SUBJECTIVE SUMMARY

Budget

Budget

Budget

2013/14

2014/15

2015/16

EMPLOYEE COSTS

250,680

250,680

224,680

Salaries - Other

250,680

250,680

224,680

250,680

250,680

224,680

31,310

31,310

31,310

Salaries - Management Allocation

PROPERTY COSTS
Cleaning Materials

120

120

120

5,510

5,510

5,510

25,680

25,680

25,680

1,340

1,340

1,340

1,340

1,340

1,340

2,790

2,790

2,790

Insurance

470

470

470

Other Administration Costs

460

460

460

Postage

810

810

810

Printing & Stationery

190

190

190

Telephones

420

420

420

Ingleston Allocation
Office Accommodation
SUPPLIES & SERVICES
Office Equipment
ADMINISTRATION COSTS

Training

440

INCOME

440

440

(89,880)

(91,520)

(93,200)

Recoveries

(24,210)

(24,210)

(24,210)

Sales, Fees & Charges

(65,670)

(67,310)

(68,990)

NET EXPENDITURE

196,240

194,600

166,920

OBJECTIVE SUMMARY

Registrars

NET EXPENDITURE

51

Budget

Budget

Budget

2013/14

2014/15

2015/16

196,240

194,600

166,920

196,240

194,600

166,920

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Environmental & Commercial Services

Division:

Street Cleaning

SUBJECTIVE SUMMARY
EMPLOYEE COSTS
Non Teachers
Salaries

Budget

Budget

Budget

2013/14

2014/15

2015/16

1,259,980

1,259,980

1,259,980

1,084,530

1,084,530

1,084,530

882,520

882,520

882,520

Superannuation

95,740

95,740

95,740

National Insurance

63,770

63,770

63,770

Overtime

42,500

42,500

42,500

175,450

175,450

175,450

Salaries - Other
Salaries - Turnover Savings

(4,180)

Salaries - Management Allocation

(4,180)

(4,180)

179,630

179,630

179,630

PROPERTY COSTS

102,490

102,490

102,490

Cleaning Materials

1,170

1,170

1,170

Electricity

5,420

5,420

5,420

Gas

3,650

3,650

3,650

Ingleston Allocation

5,810

5,810

5,810

Non Contract Waste Disposal

18,000

18,000

18,000

Pottery Street Allocation

59,770

59,770

59,770

90

90

90

5,990

5,990

5,990

120

120

120

Property Insurance
Rates
Repairs & Maintenance
Water

2,470

2,470

2,470

25,420

25,420

25,420

Protective Clothing

6,430

6,430

6,430

Supply & Maintenance of Bins

5,060

5,060

5,060

Tools & Equipment

8,370

8,370

8,370

Traffic Management

5,560

5,560

5,560

SUPPLIES & SERVICES

TRANSPORT & PLANT COSTS

121,900

101,900

101,900

Internal Transport - Fuel

64,030

55,030

55,030

Internal Transport - Routine Maintenance

45,360

36,360

36,360

Internal Transport - Non-Routine Maintenance

12,510

10,510

10,510

1,500

1,500

1,500

1,500

1,500

1,500

12,410

12,410

12,410

12,410

12,410

12,410

(10,110)

(10,110)

(10,110)

(10,110)

(10,110)

(10,110)

ADMINISTRATION COSTS
Training
OTHER EXPENDITURE
Fly Tipping Contingency Fund
INCOME
Recharges

NET EXPENDITURE

1,513,590

52

1,493,590

1,493,590

REVENUE BUDGET 2013/16

Committee:

Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service:

Environmental & Commercial Services

Division:

Street Cleaning

Budget
2013/14

OBJECTIVE SUMMARY

Street Cleaning

NET EXPENDITURE

53

Budget
2014/15

Budget
2015/16

1,513,590

1,493,590

1,493,590

1,513,590

1,493,590

1,493,590

REVENUE BUDGET 2013/16

Committee:

Policy & Resources

Corporate Director: Environment, Regeneration & Resources

Service:

ICT

Division:

ICT

SUBJECTIVE SUMMARY
EMPLOYEE COSTS

Budget

Budget

Budget

2013/14

2014/15

2015/16

1,436,510

1,436,510

1,300,510

Non Teachers

1,441,660

1,441,660

1,305,660

Salaries

1,145,090

1,145,090

1,009,090

201,230

201,230

201,230

Superannuation
National Insurance

95,340

95,340

95,340

(17,210)

(17,210)

(17,210)

(17,210)

(17,210)

(17,210)

12,060

12,060

12,060

Overtime

2,810

2,810

2,810

Travel & Subsistence

9,250

9,250

9,250

128,520

128,520

128,520

740

740

740

127,780

127,780

127,780

526,880

521,880

506,880

440

440

440

Salaries - Other
Salaries - Turnover Savings
Other Employee Costs

PROPERTY COSTS
Furniture & Fittings
Office Accommodation
SUPPLIES & SERVICES
Books & Publications
Catering

200

200

200

2,390

2,390

2,390

28,710

23,710

23,710

3,870

3,870

3,870

486,500

486,500

471,500

3,560

3,560

3,560

Office Equipment

430

430

430

Water Purchase

780

780

780

60

60

60

Computer Consumables
Computer Hardware Maintenance
Computer Hardware Upgrades
Computer Software Maintenance
Computer Software Upgrades

TRANSPORT & PLANT COSTS

Internal Transport - Fuel
ADMINISTRATION COSTS
Insurance
Mobile Phones
Postage
Printing & Stationery
Telephone Line Rental: Costs
Telephone Line Rental: Recharges
Telephones

60

60

60

418,650

460,650

460,650

13,500

13,500

13,500

4,000

4,000

4,000

720

720

720

3,480

3,480

3,480

69,170

111,170

111,170

268,000

268,000

268,000

4,580

4,580

4,580

45,230

45,230

45,230

9,970

9,970

9,970

7,510

7,160

6,810

Other Expenditure

6,140

5,790

5,440

Other Subscriptions

1,370

1,370

1,370

Telephones: Corporate Calls

Training Courses
OTHER EXPENDITURE

54

REVENUE BUDGET 2013/16

Committee:

Policy & Resources

Corporate Director: Environment, Regeneration & Resources

Service:

ICT

Division:

ICT

SUBJECTIVE SUMMARY
INCOME
Line Rental Charges
Other Income

Budget

Budget

Budget

2013/14

2014/15

2015/16

(346,270)

(351,750)

(357,240)

(268,000)

(268,000)

(268,000)

(4,100)

(4,200)

(4,300)

Sales, Fees & Charges

(15,370)

(15,750)

(16,140)

SLA: Inverclyde Leisure

(58,800)

(63,800)

(68,800)

NET EXPENDITURE

2,171,860

OBJECTIVE SUMMARY
ICT

NET EXPENDITURE

55

2,203,030

2,046,190

Budget

Budget

Budget

2013/14

2014/15

2015/16

2,171,860

2,203,030

2,046,190

2,171,860

2,203,030

2,046,190

REVENUE BUDGET 2013/16

Committee:

Policy & Resources

Corporate Director: Environment, Regeneration & Resources

Service:

Finance

Division:

All

SUBJECTIVE SUMMARY
EMPLOYEE COSTS

Budget

Budget

Budget

2013/14

2014/15

2015/16

3,876,400

3,786,400

3,706,400

Non Teachers

3,901,480

3,811,480

3,731,480

Salaries

3,123,510

3,033,510

2,953,510

Superannuation

541,860

541,860

541,860

National Insurance

236,110

236,110

236,110

Salaries - Other

(49,010)

(49,010)

(49,010)

(49,010)

(49,010)

(49,010)

Other Employee Costs

Salaries - Turnover Savings

23,930

23,930

23,930

Overtime

17,460

17,460

17,460

Travel & Subsistence

PROPERTY COSTS
Furniture & Fittings

6,470

6,470

6,470

244,580

244,580

244,580

1,370

1,370

1,370

243,210

243,210

243,210

144,090

144,090

144,090

3,630

3,630

3,630

123,780

123,780

123,780

8,730

8,730

8,730

Maintenance of Office Equipment

300

300

300

Office Equipment

820

820

820

Other Supplies & Services

3,660

3,660

3,660

Water Purchase

3,170

3,170

3,170

412,530

412,530

412,530

65,880

65,880

65,880

Office Accommodation
SUPPLIES & SERVICES
Books & Publications
Computer Software Maintenance
Computer Software Upgrades

ADMINISTRATION COSTS
Agency Fees
Conferences, Courses & Seminars
Insurance
Legal Expenses

3,420

3,420

3,420

12,070

12,070

12,070

2,840

2,840

2,840

164,940

164,940

164,940

Legal Fees

1,970

1,970

1,970

Other Administration Costs

1,280

1,280

1,280

Postage

82,040

82,040

82,040

Printing & Stationery

58,310

58,310

58,310

Subscriptions

7,820

7,820

7,820

Telephone Line Rental: Costs

1,650

1,650

1,650

Telephones

5,310

5,310

5,310

Legal Expenses: Sheriff Officer

Training

5,000

5,000

5,000

46,125,130

45,522,130

45,722,130

Scotland Excel

63,660

63,660

63,660

Commission: Sheriff Officer

24,800

24,800

24,800

7,225,180

7,225,180

7,225,180

212,070

212,070

212,070

Discretionary Relief

80,140

80,140

80,140

Increase / (Decrease) Bad Debt Provision

40,000

40,000

40,000

OTHER EXPENDITURE

Council Tax Reduction Scheme

Discretionary Housing Payments

56

REVENUE BUDGET 2013/16

Committee:

Policy & Resources

Corporate Director: Environment, Regeneration & Resources

Service:

Finance

Division:

All

SUBJECTIVE SUMMARY
Miscellaneous
Rent Allowances (Private)
Rent Rebates (Council)
Security Services
Renfrewshire Valuation Board
INCOME
Charges to Health Board
Discretionary Housing Payment Grant
Council Tax Reduction Scheme
DWP Housing & Council Tax Benefits Admin

Budget

Budget

Budget

2013/14

2014/15

2015/16

1,503,000

900,000

1,100,000

35,543,820

35,543,820

35,543,820

885,470

885,470

885,470

6,190

6,190

6,190

540,800

540,800

540,800

(39,943,570)

(45,380,740)

(45,380,920)

(13,000)

(13,000)

(13,000)

(212,070)

(212,070)

(212,070)

(1,871,400)

(7,308,400)

(7,308,400)

(817,850)

(817,850)

(817,850)

(35,414,410)

(35,414,410)

(35,414,410)

DWP Rent Rebates (Council)

(554,440)

(554,440)

(554,440)

HB Overpayments - Debtors Invoiced

(130,000)

(130,000)

(130,000)

(77,250)

(77,250)

(77,250)

Legal Fees Recoveries

(157,650)

(157,650)

(157,650)

Loans Fund Recharge

(44,000)

(44,000)

(44,000)

(111,000)

(111,170)

(111,350)

(17,000)

(17,000)

(17,000)

DWP Rent Allowances (Private)

Insurance Recharge

Other Income
Other Income - C/T Cashiers
Recharge Common Good/Trust Funds

(8,000)

(8,000)

(8,000)

(29,000)

(29,000)

(29,000)

Statutory Additions

(260,000)

(260,000)

(260,000)

Scottish Water Agency Fee

(226,500)

(226,500)

(226,500)

SLA: River Clyde Homes

NET EXPENDITURE

10,859,160

OBJECTIVE SUMMARY
Service Management
Accountancy & Exchequer
Procurement

4,728,990

4,848,810

Budget

Budget

Budget

2013/14

2014/15

2015/16

135,740

135,740

135,740

2,498,220

2,408,050

2,336,870

286,200

286,200

286,200

83,000

83,000

74,000

Revenues & Customer Services

Management
Council Tax

(2,220)

(2,220)

(2,220)

Non-Domestic Rates

89,240

89,240

89,240

7,295,540

1,255,540

1,455,540

473,440

473,440

473,440

10,859,160

4,728,990

4,848,810

Benefits
Customer Service Centre

NET EXPENDITURE

57

REVENUE BUDGET 2013/16

Committee:

Education & Communities

Corporate Director: Education, Communities & Organisational Development

Service:

All

Division:

All

OBJECTIVE SUMMARY

Corporate Director

Budget

Budget

Budget

2013/14

2014/15

2015/16

133,940

133,940

133,940

Education

66,347,180

65,678,310

65,325,070

Inclusive Education, Culture & Corporate Policy

11,178,150

10,898,830

10,752,420

Safer & Inclusive Communities

8,923,620

8,622,960

8,396,220

Organisational Development, HR & Communications

1,897,760

1,850,900

1,728,900

88,480,650

87,184,940

86,336,550

NET EXPENDITURE

58

REVENUE BUDGET 2013/16

Committee:

Education & Communities

Corporate Director: Education, Communities & Organisational Development

Service:

Education

Division:

Corporate Director

SUBJECTIVE SUMMARY
EMPLOYEE COSTS

Budget

Budget

Budget

2013/14

2014/15

2015/16

133,940

133,940

133,940

Non Teachers

133,940

133,940

133,940

Salaries

102,030

102,030

102,030

Superannuation

19,690

19,690

19,690

National Insurance

11,820

11,820

11,820

400

400

400

133,940

133,940

133,940

Travel

NET EXPENDITURE

Budget
2013/14

OBJECTIVE SUMMARY
Corporate Director

NET EXPENDITURE

59

Budget
2014/15

Budget
2015/16

133,940

133,940

133,940

133,940

133,940

133,940

REVENUE BUDGET 2013/16

Committee:

Education & Communities

Corporate Director: Education, Communities & Organisational Development

Service:

Education

Division:

All

SUBJECTIVE SUMMARY
EMPLOYEE COSTS
Teachers
Permanent Teachers - Salaries

Budget

Budget

Budget

2013/14

2014/15

2015/16

40,068,400

39,461,930

39,203,230

32,050,430

31,499,120

31,353,630

25,145,030

24,818,060

24,672,570

Permanent Teachers - Superannuation

3,733,680

3,727,820

3,727,820

Permanent Teachers - National Insurance

2,067,450

2,064,190

2,064,190

Permanent Teachers - Travel

59,370

58,150

58,150

Daily Rate Teachers - Salaries

981,820

981,900

981,900

6,080

Foreign Teachers - Salaries

Probationer Teachers - Salaries
Teachers - Roll Reduction

199,000

49,000

49,000

(142,000)

(200,000)

(200,000)

Non Teachers

8,127,610

8,072,450

7,959,240

Salaries

6,561,680

6,506,800

6,399,180

Superannuation

1,152,090

1,152,090

1,147,920

347,270

347,270

345,870

6,570

6,290

6,270

National Insurance
Travel
Other Employee Costs
Salaries - Other
Salaries - Turnover Savings
Sessional
Sessional - Basic
PROPERTY COSTS
Contract Cleaning
Contract Janitors
Council Tax

60,000

60,000

60,000

(196,000)

(196,000)

(196,000)

(196,000)

(196,000)

(196,000)

86,360

86,360

86,360

86,360

86,360

86,360

6,685,170

6,634,670

6,634,670

1,045,790

1,045,790

1,045,790

967,530

967,530

967,530

13,620

13,620

13,620

Electricity

546,600

546,600

546,600

Gas

685,260

696,570

696,570

Grounds Maintenance

130,230

130,230

130,230

Heating Oil

156,310

8,000

8,000

7,690

7,690

7,690

Other Property Costs

53,160

50,160

50,160

Property Insurance

75,250

75,250

75,250

2,651,150

2,742,150

2,742,150

127,600

127,600

127,600

Janitor Supplies Non-Delegated

Rates
Refuse Collection
Rents
Repairs & Maintenance
Water
SUPPLIES & SERVICES
Catering Statutory

500

500

500

1,220

1,220

1,220

223,260

221,760

221,760

3,329,260

3,319,260

3,317,260

2,388,100

2,388,100

2,388,100

Education Supplies

606,450

599,450

599,450

Kitchen Equipment

11,000

11,000

11,000

60

REVENUE BUDGET 2013/16

Committee:

Education & Communities

Corporate Director: Education, Communities & Organisational Development

Service:

Education

Division:

All

SUBJECTIVE SUMMARY
GLOW / SSDN Supplies
Other Supplies & Services
School Milk
Text Books & Library Books
Tools & Equipment
TRANSPORT & PLANT COSTS
External Hires
External Transport
Internal Transport - Drivers

Budget

Budget

Budget

2013/14

2014/15

2015/16

190,670

190,670

190,670

5,000

2,000

105,380

105,380

105,380

22,260

22,260

22,260

400

400

400

1,538,140

1,538,140

1,538,140

9,000

9,000

9,000

93,000

93,000

93,000

137,090

137,090

137,090

Internal Transport - Fuel

19,040

19,040

19,040

Internal Transport - Routine Maintenance

14,020

14,020

14,020

3,370

3,370

3,370

1,262,620

1,262,620

1,262,620

306,560

306,210

306,210

237,040

237,040

237,040

58,450

58,450

58,450

Internal Transport - Non-Routine Maintenance

Pupil Transport - SPT Contract
ADMINISTRATION COSTS
Insurance
Printing & Stationery
Telephones
OTHER EXPENDITURE
Early Years Framework

11,070

10,720

10,720

15,821,510

15,849,740

15,912,740

55,020

54,020

54,020

Clothing Grants

162,170

162,170

162,170

Early Years Partner Providers

230,000

230,000

230,000

Education Gateway Payment

15,980

15,980

15,980

HQ Purchase of School Licences

36,000

36,000

36,000

6,000

6,000

6,000

ASN Support
Miscellaneous
Nutrition in Schools
Other Expenditure
Parent Councils

3,000

3,000

3,000

34,710

33,300

33,300

724,910

716,110

716,110

11,040

11,040

11,040

Parental Involvement

9,000

9,000

9,000

PE Facilities / Transport

7,360

7,360

7,360

Registration Fees

2,730

2,730

2,730

Skills Development

20,250

20,250

20,250

SE Determined to Succeed Grant Expenditure

80,290

80,290

45,290

SE Gaelic Grant Expenditure

2,230

2,230

2,230

75,520

75,170

75,170

SEMP - Unitary Charge

6,096,000

5,906,000

5,906,000

SEMP - School Closure Savings

4,416,990

4,654,300

4,752,300

SEMP - Extra Finance

3,210,000

3,210,000

3,210,000

5,000

4,750

4,750

SQA

385,080

382,980

382,980

Staff Development Training

161,520

161,520

161,520

SEEMIS Group Admin Charge

Soc / Voc Residential Courses

61

REVENUE BUDGET 2013/16

Committee:

Education & Communities

Corporate Director: Education, Communities & Organisational Development

Service:

Education

Division:

All

SUBJECTIVE SUMMARY

Budget

Budget

Budget

2013/14

2014/15

2015/16

Supported Study

58,530

55,360

55,360

Workforce Development Grant

12,180

10,180

10,180

INCOME

(1,401,860)

(1,431,640)

(1,462,180)

EEC School Milk Subsidy

(34,920)

(34,920)

(34,920)

Other Income

(23,350)

(23,350)

(23,350)

Other Internal Income

(10,000)

(10,000)

(10,000)

Parental Contributions
School Meals Income
SE Grant - Gaelic

(205,110)

(209,480)

(213,990)

(1,046,480)

(1,071,890)

(1,097,920)

(82,000)

(82,000)

(82,000)

FUTURE YEARS SAVING TO BE ALLOCATED

NET EXPENDITURE

OBJECTIVE SUMMARY

Quality Improvement

66,347,180

65,678,310

(125,000)

65,325,070

Budget

Budget

Budget

2013/14

2014/15

2015/16

247,040

231,220

231,220

Primary Schools

20,217,240

20,118,100

20,088,120

Secondary Schools

24,914,450

24,507,680

24,362,170

Early Years Education

5,998,620

5,856,220

5,644,680

Other Schools General

517,350

474,070

409,860

41,370

39,960

39,960

Breakfast Clubs

103,490

101,590

101,590

Education Initiatives

139,630

134,170

134,170

14,167,990

14,215,300

14,313,300

66,347,180

65,678,310

65,325,070

Nutrition in Schools

School Estate Management Plan

NET EXPENDITURE

62

REVENUE BUDGET 2013/16

Committee:

Education & Communities

Corporate Director: Education, Communities & Organisational Development

Service:

Inclusive Education, Cultural & Corporate Policy

Division:

All

SUBJECTIVE SUMMARY
EMPLOYEE COSTS
Teachers
Permanent Teachers - Salaries

Budget

Budget

Budget

2013/14

2014/15

2015/16

8,522,650

8,409,400

8,359,400

4,024,330

3,975,280

3,939,280

2,791,660

2,744,660

2,708,660

Permanent Teachers - Superannuation

402,480

402,480

402,480

Permanent Teachers - National Insurance

231,320

231,320

231,320

570

570

570

Permanent Teachers - Travel

13,850

11,850

11,850

Daily Rate Teachers - Salaries

25,000

25,000

25,000

Permanent Teachers - Other Employee Costs

Music Teachers - Salaries

412,760

412,760

412,760

Music Teachers - Superannuation

54,900

54,900

54,900

Music Teachers - National Insurance

30,030

30,030

30,030

Music Teachers - Other Employee Costs

61,410

61,410

61,410

350

300

300

Non Teachers

Music Teachers - Travel

4,488,940

4,425,340

4,411,340

Salaries

3,821,820

3,770,540

3,756,540

Superannuation

474,910

466,310

466,310

National Insurance

167,700

164,580

164,580

3,700

3,400

3,400

Travel
Other Employee Cost
Salaries - Other
Salaries - Turnover Savings

20,810

20,510

20,510

(48,000)

(48,000)

(48,000)

(48,000)

(48,000)

(48,000)

Sessional

40,520

39,920

39,920

Sessional - Basic

35,010

35,010

35,010

970

970

970

Sessional - National Insurance

Sessional - Overtime

4,540

3,940

3,940

16,860

16,860

16,860

Other Costs

6,860

6,860

6,860

Overtime

7,420

7,420

7,420

Travel & Subsistence

2,580

2,580

2,580

Other Employee Costs

PROPERTY COSTS

785,200

776,770

776,770

Contract Cleaning

150,640

143,540

143,540

Contract Janitors

140,150

130,780

130,780

86,780

91,510

91,510

Electricity
Furniture & Fittings

350

350

350

90,540

92,420

92,420

Grounds Maintenance

1,820

1,820

1,820

Health & Safety

1,160

1,160

1,160

Gas

Janitor Supplies Non-Delegated

Office Accommodation

63

580

580

580

62,630

62,630

62,630

REVENUE BUDGET 2013/16

Committee:

Education & Communities

Corporate Director: Education, Communities & Organisational Development

Service:

Inclusive Education, Cultural & Corporate Policy

Division:

All

SUBJECTIVE SUMMARY
Other Property Costs

Budget

Budget

Budget

2013/14

2014/15

2015/16

2,000

Property Insurance
Rates
Refuse Collection

2,000

2,000

14,160

14,160

14,160

152,120

152,120

152,120

7,790

6,950

6,950

11,720

11,720

11,720

Repairs & Maintenance

2,830

2,830

2,830

Waste Disposal Charge

2,280

2,280

2,280

Rents & Feu Duties

57,650

59,920

59,920

SUPPLIES & SERVICES

Water

417,880

389,170

382,380

Books & Publications

86,090

62,090

55,300

3,800

3,600

3,600

101,610

101,610

101,610

27,140

25,140

25,140

7,620

7,420

7,420

108,270

108,020

108,020

9,200

8,700

8,700

Catering
Catering Statutory
CDs & Cassettes
Computer Software Maintenance
Education Supplies
Electronic Resources
Goods for Resale

8,810

8,310

8,310

11,880

11,760

11,760

Maintenance of Office Equipment

7,440

7,440

7,440

Newspapers & Periodicals

7,150

6,950

6,950

Library Management System

Newspapers, Journals & Directories

Office Equipment
Other Supplies & Services
School Milk
Water Purchase
TRANSPORT & PLANT COSTS
External Hires

540

540

540

3,580

3,380

3,380

30,850

30,350

30,350

3,600

3,600

3,600

300

260

260

737,350

716,350

710,140

4,110

4,100

4,100

External Transport

551,300

530,310

524,100

Internal Transport - Drivers

130,460

130,460

130,460

Internal Transport - Fuel

22,010

22,010

22,010

Internal Transport - Routine Maintenance

23,460

23,460

23,460

6,010

6,010

6,010

116,060

114,640

114,640

2,720

1,970

1,970

EMA Administration Grant Expenditure

25,000

25,000

25,000

Insurance

26,640

26,640

26,640

Internal Transport - Non-Routine Maintenance

ADMINISTRATION COSTS
Conferences, Courses & Seminars

Legal Expenses
Membership Fees / Subs
Mobile Phones
Other Administration Costs
Postage

64

8,140

7,640

7,640

13,750

13,750

13,750

8,260

7,760

7,760

100

100

100

11,310

9,910

9,910

REVENUE BUDGET 2013/16

Committee:

Education & Communities

Corporate Director: Education, Communities & Organisational Development

Service:

Inclusive Education, Cultural & Corporate Policy

Division:

All

SUBJECTIVE SUMMARY
Printing & Stationery

Budget

Budget

Budget

2013/14

2014/15

2015/16

14,730

Subscriptions
Telephones
TV Licences
OTHER EXPENDITURE
ASN Accessability

16,520

16,520

910

890

890

4,350

4,310

4,310

150

150

150

1,563,610

1,465,160

1,390,000

20,000

20,000

20,000

574,220

486,020

435,860

Clothing Grants

5,000

5,000

5,000

Copyrights / Performing Rights

1,310

1,010

1,010

560,000

560,000

560,000

7,120

6,620

6,620

340

310

310

65,720

59,400

59,400

700

700

700

Other Expenditure

23,610

23,310

23,310

Other Hospitality

2,750

2,250

2,250

ASN Placements

EMA Payments
Exhibitions / Concerts
Health & Safety at Work
ASN Support
Nutrition in Schools

Other Subscriptions

1,000

700

700

Payments to Health Boards

230,460

229,460

229,460

Payments to Other Bodies

33,440

33,440

8,440

750

750

750

30,920

29,920

29,920

4,800

4,800

4,800

PE Facilities / Transport
People's Network
SQA
Supported Study

1,470

INCOME
Audio Visual Subs / Charges
Fax Machine Income
Grant Income
Hall Lets
Income
Income from Other Local Authorities
Music Instruction Fees
Other Income
Overdues / Damages

1,470

1,470

(964,600)

(972,660)

(980,910)

(19,460)

(19,460)

(19,460)

(1,560)

(1,560)

(1,560)

(25,000)

(25,000)

(25,000)

(1,000)

(1,000)

(1,000)

(450)

(460)

(470)

(285,920)

(293,070)

(300,400)

(10,470)

(10,470)

(10,470)

(563,100)

(563,100)

(563,100)

(13,940)

(13,940)

(13,940)

Parental Contributions

(5,640)

(5,780)

(5,920)

Photocopying Charges

(5,250)

(5,250)

(5,250)

Rental Income

(3,130)

(3,210)

(3,290)

Sale of Withdrawn Books

(2,600)

(2,600)

(2,600)

Sales, Fees & Charges

(18,560)

(19,030)

(19,510)

School Meals Income

(8,520)

(8,730)

(8,940)

NET EXPENDITURE

11,178,150

65

10,898,830

10,752,420

REVENUE BUDGET 2013/16

Committee:

Education & Communities

Corporate Director: Education, Communities & Organisational Development

Service:

Inclusive Education, Cultural & Corporate Policy

Division:

All

OBJECTIVE SUMMARY

Budget

Budget

Budget

2013/14

2014/15

2015/16

Educational Support

663,830

662,370

637,370

Quality Improvement

171,380

171,380

171,380

7,416,140

7,225,100

7,111,050

Music Service

662,990

619,840

619,840

Psychological Services

580,780

577,830

577,830

Libraries

1,253,640

1,214,870

1,207,900

Museum

251,860

250,150

249,760

Corporate Policy

177,530

177,290

177,290

11,178,150

10,898,830

10,752,420

Education ASN

NET EXPENDITURE

66

REVENUE BUDGET 2013/16

Committee:

Education & Communities

Corporate Director: Education, Communities & Organisational Development

Service:

Safer & Inclusive Communities

Division:

All

SUBJECTIVE SUMMARY
EMPLOYEE COSTS

Budget

Budget

Budget

2013/14

2014/15

2015/16

4,805,080

4,736,110

4,584,110

Non Teachers

4,662,060

4,599,060

4,447,060

Salaries

3,748,400

3,696,930

3,575,560

Superannuation

535,560

528,190

507,040

National Insurance

289,020

284,860

275,380

19,060

19,060

19,060

Atypical Allowance Daytime

Atypical Allowance Evening

4,010

4,010

4,010

Atypical Allowance Weekend

10,040

10,040

10,040

Atypical Allowance Night Time

10,070

10,070

10,070

8,340

8,340

8,340

Travel

19,000

19,000

19,000

Other Employee Cost

18,560

18,560

18,560

(46,930)

(46,930)

(46,930)

(46,930)

(46,930)

(46,930)

Sessional

90,030

84,060

84,060

Seasonal Wages

14,650

14,650

14,650

Sessional - Basic

74,380

68,410

68,410

Overtime

Salaries - Other
Salaries - Turnover Savings

Sessional - Travel

1,000

1,000

1,000

Other Employee Costs

99,920

99,920

99,920

Coaching Fees

12,000

12,000

12,000

Overtime

60,510

60,510

60,510

Travel & Subsistence

27,410

27,410

27,410

230,290

230,780

231,270

CCTV Maintenance Contract & Expenses

37,500

37,500

37,500

Contract Cleaning

12,310

12,310

12,310

Electricity

13,120

13,120

13,120

5,150

5,150

5,150

PROPERTY COSTS

Gas
Office Accommodation

121,320

121,810

122,300

Property Insurance

20,910

20,910

20,910

Rates

19,180

19,180

19,180

800

800

800

Refuse Collection
SUPPLIES & SERVICES

1,733,460

1,588,460

1,557,460

Books & Publications

1,010

1,010

1,010

Calibration Service

2,500

2,500

2,500

Clothing & Uniforms

3,500

3,500

3,500

Computer Software Maintenance

12,000

12,000

12,000

Education Supplies

700

700

700

Kennelling of Dogs

9,040

9,040

9,040

67

REVENUE BUDGET 2013/16

Committee:

Education & Communities

Corporate Director: Education, Communities & Organisational Development

Service:

Safer & Inclusive Communities

Division:

All

SUBJECTIVE SUMMARY
Laundry

Budget

Budget

Budget

2013/14

2014/15

2015/16

150

Materials

150

150

1,000

1,000

1,000

400,080

400,080

400,080

Monitoring - General

5,120

5,120

5,120

Office Equipment

1,200

1,200

1,200

85,260

69,260

55,260

6,090

6,090

6,090

Purchase of Food Samples

380

380

380

Rental of Vending Machine

300

300

300

1,202,000

1,073,000

1,056,000

3,000

3,000

3,000

Inverclyde Leisure Hall Management Fee

Other Supplies & Services

Photocopier Rental

Sport & Leisure Management Fee

Tools & Equipment
Water Purchase

130

130

130

60,380

60,380

60,380

Internal Transport - Fuel

34,020

34,020

34,020

Internal Transport - Routine Maintenance

21,130

21,130

21,130

TRANSPORT & PLANT COSTS

Internal Transport - Non-Routine Maintenance

ADMINISTRATION COSTS
Conferences, Courses & Seminars
Insurance
Other Administration Costs
Postage

5,230

5,230

5,230

59,920

59,920

59,920

7,000

7,000

7,000

13,150

13,150

13,150

3,970

3,970

3,970

3,210

3,210

3,210

14,310

14,310

14,310

Publicity

1,900

1,900

1,900

Subscriptions

2,160

2,160

2,160

10,960

10,960

10,960

3,260

3,260

3,260

2,980,590

2,895,590

2,853,590

50,070

50,070

20,070

Printing & Stationery

Telephones
Training
OTHER EXPENDITURE
Care & Repair Contribution
Children 1st
Contribution to Muirshiel Regional Park

38,000

38,000

38,000

252,400

252,400

252,400

Domestic Incident Alarms

460

460

460

Free Swimming Initiative

242,000

242,000

242,000

Miscellaneous
Other Expenditure
Other Hospitality

65,800

65,800

65,800

983,480

948,480

986,480

110

110

110

Payment to Birkmyre Trust

12,000

12,000

12,000

Payments to Other Bodies

699,550

699,550

699,550

Payments to Voluntary Organisations

237,290

237,290

237,290

Sexual Abuse Line

Voluntary Organisation Projects

68

18,000

18,000

18,000

381,430

331,430

281,430

REVENUE BUDGET 2013/16

Committee:

Education & Communities

Corporate Director: Education, Communities & Organisational Development

Service:

Safer & Inclusive Communities

Division:

All

SUBJECTIVE SUMMARY
INCOME

Budget

Budget

Budget

2013/14

2014/15

2015/16

(946,100)

(948,280)

(950,510)

(22,310)

(22,310)

(22,310)

(420)

(420)

(420)

Golf Fees

(48,310)

(49,520)

(50,760)

Grant Income

(46,720)

(46,720)

(46,720)

Clyde Muirshiel Rents

Cricket

Grant Income - CCTV Contribution from Police

Income from Charges
Leisure Passes - Sales
Other Income

(30,000)

(30,000)

(30,000)

(187,000)

(187,000)

(187,000)

(8,220)

(8,220)

(8,220)

(10,160)

(10,160)

(10,160)

Petroleum
Property Rent
Rodent Officer Fees

(860)

(880)

(900)

(63,720)

(63,720)

(63,720)

(7,230)

(7,410)

(7,600)

(37,550)

(38,120)

(38,700)

(162,440)

(162,440)

(162,440)

(8,000)

(8,000)

(8,000)

Sports Scotland Grant

(305,330)

(305,330)

(305,330)

Wasp Infestation Fees

(7,830)

(8,030)

(8,230)

Sales, Fees & Charges

School Lets
SE Grant - Gaelic

NET EXPENDITURE

8,923,620

OBJECTIVE SUMMARY

8,622,960

8,396,220

Budget

Budget

Budget

2013/14

2014/15

2015/16

Health Protection

2,363,210

2,166,470

2,083,690

Community Learning & Development

2,590,000

2,611,030

2,627,030

Community Safety & Wellbeing

3,970,410

3,845,460

3,685,500

8,923,620

8,622,960

8,396,220

NET EXPENDITURE

69

REVENUE BUDGET 2013/16

Committee:

Policy & Resouces

Corporate Director: Education, Communities & Organisational Development

Service:

Organisational Development, H.R. & Communications

Division:

ALL

SUBJECTIVE SUMMARY

Budget

Budget

Budget

2013/14

2014/15

2015/16

EMPLOYEE COSTS

1,576,970

1,534,970

1,412,970

Non-Teachers

1,583,280

1,541,280

1,419,280

Salaries

1,254,600

1,221,300

1,127,210

222,530

216,320

196,650

Superannuation
National Insurance

98,660

96,170

87,930

Overtime

2,710

2,710

2,710

Travel

4,430

4,430

4,430

350

350

350

Other Employee Costs

Salaries - Other
Salaries - Turnover Savings
Other Employee Costs

(20,030)

(20,030)

(20,030)

(20,030)

(20,030)

(20,030)

13,720

13,720

13,720

Interview Expenses

1,610

1,610

1,610

Overtime

1,420

1,420

1,420

Relocation Expenses

6,770

6,770

6,770

Travel & Subsistence

3,920

3,920

3,920

49,800

49,800

49,800

200

200

200

49,600

49,600

49,600

7,800

7,800

7,800

Books & Publications

290

290

290

Computer Consumables

180

180

180

Flexi Machine

3,190

3,190

3,190

Office Equipment

1,800

1,800

1,800

Other Supplies & Services

2,240

2,240

2,240

100

100

100

156,650

151,790

151,790

82,870

82,010

82,010

Conferences, Courses & Seminars

1,480

1,480

1,480

Insurance

8,460

8,460

8,460

PROPERTY COSTS
Furniture & Fittings
Office Accommodation
SUPPLIES & SERVICES

Water Purchase
ADMINISTRATION COSTS
Advertising

Job Evaluation Project Team Costs

Other Administration Costs
Postage
Printing & Stationery
Publicity
Telephones
Training

2,390

2,390

2,390

11,460

11,460

11,460

9,600

5,600

5,600

20,860

20,860

20,860

600

600

600

1,400

1,400

1,400

17,530

17,530

17,530

262,700

262,700

262,700

Consultants

99,660

99,660

99,660

Corporate Development & Continuous Improvement

18,070

18,070

18,070

Other Expenditure

28,690

28,690

28,690

OTHER EXPENDITURE

70

REVENUE BUDGET 2013/16

Committee:

Policy & Resouces

Corporate Director: Education, Communities & Organisational Development

Service:

Organisational Development, H.R. & Communications

Division:

ALL

SUBJECTIVE SUMMARY
Other Subscriptions

Budget

Budget

Budget

2013/14

2014/15

2015/16

2,080

2,080

2,080

CG Funded - Christmas

10,500

10,500

10,500

CG Funded - Comet Festival

13,300

13,300

13,300

CG Funded - Fireworks Display

12,600

12,600

12,600

CG Funded - Highland Games

29,400

29,400

29,400

Workforce Development Fund

48,400

48,400

48,400

(156,160)

(156,160)

(156,160)

Payroll Income

(15,970)

(15,970)

(15,970)

Recharge Common Good

(65,800)

(65,800)

(65,800)

SLA: Inverclyde Leisure

(74,390)

(74,390)

(74,390)

INCOME

NET EXPENDITURE

1,897,760

Budget
2013/14

OBJECTIVE SUMMARY
Organisational Development & H.R.
Events team
Corporate Communtications

NET EXPENDITURE

71

1,850,900

Budget
2014/15

1,728,900

Budget
2015/16

1,553,690

1,507,690

1,385,690

75,080

75,080

75,080

268,990

268,130

268,130

1,897,760

1,850,900

1,728,900

REVENUE BUDGET 2013/16

Committee:

Health & Social Care

Corporate Director: Community Health & Care Partnership

Service:

Health & Social Care

Division:

All

OBJECTIVE SUMMARY

Corporate Director

Budget

Budget

Budget

2013/14

2014/15

2015/16

678,180

978,180

1,178,180

Children & Families / Criminal Justice

10,191,370

10,091,120

10,060,870

Community Care & Health

30,103,750

29,490,620

28,464,130

Planning, Health Improvement & Commissioning

4,249,600

4,148,600

4,007,600

Mental Health & Addictions

3,268,120

3,114,120

3,079,120

48,491,020

47,822,640

46,789,900

NET EXPENDITURE

72

REVENUE BUDGET 2013/16

Committee:

Health & Social Care

Corporate Director: Community Health & Care Partnership

Service:

Corporate Director

Division:

Corporate Director
Budget
2013/14

SUBJECTIVE SUMMARY
EMPLOYEE COSTS

Budget
2014/15

Budget
2015/16

135,340

135,340

135,340

Non Teachers

133,540

133,540

133,540

Salaries

102,030

102,030

102,030

Superannuation

19,690

19,690

19,690

National Insurance

11,820

11,820

11,820

Other Employee Costs

1,800

1,800

1,800

Travel & Subsistence

1,800

1,800

1,800

616,590

966,590

1,166,590

Other Expenditure

166,590

166,590

166,590

Supplementation

450,000

800,000

1,000,000

(73,750)

(73,750)

(73,750)

(73,750)

(73,750)

(73,750)

(50,000)

(50,000)

OTHER EXPENDITURE

INCOME
Charges to Health Board
FUTURE YEARS SAVING TO BE ALLOCATED

NET EXPENDITURE

678,180

Budget
2013/14

OBJECTIVE SUMMARY

978,180

Budget
2014/15

1,178,180

Budget
2015/16

Corporate Director

678,180

978,180

1,178,180

NET EXPENDITURE

678,180

978,180

1,178,180

73

REVENUE BUDGET 2013/16

Committee:

Health & Social Care

Corporate Director: Community Health Care Partnership

Service:

Children & Families / Criminal Justice

Division:

All

SUBJECTIVE SUMMARY
EMPLOYEE COSTS

Budget

Budget

Budget

2013/14

2014/15

2015/16

6,803,790

6,703,790

6,673,790

Non Teachers

6,587,560

6,487,560

6,457,560

Salaries

5,143,650

5,043,650

5,013,650

Superannuation

883,200

883,200

883,200

National Insurance

405,780

405,780

405,780

Overtime

126,090

126,090

126,090

20,470

20,470

20,470

8,370

8,370

8,370

(59,400)

(59,400)

(59,400)

(59,400)

(59,400)

(59,400)

Sessional

198,280

198,280

198,280

Sessional - Basic

184,310

184,310

184,310

Sessional - National Insurance

7,840

7,840

7,840

Sessional - Overtime

5,920

5,920

5,920

Travel
Other Employee Costs
Salaries - Other
Salaries - Turnover Savings

Sessional - Superannuation

210

210

210

77,350

77,350

77,350

Other Training Costs

3,760

3,760

3,760

Training Costs

1,000

1,000

1,000

Other Employee Costs

Travel & Subsistence

PROPERTY COSTS
Cleaning Materials & Equipment

72,590

72,590

72,590

306,410

306,410

306,410

8,760

8,760

8,760

Contract Cleaning

56,270

56,270

56,270

Electricity

21,450

21,450

21,450

Furniture & Fittings

11,240

11,240

11,240

Gas

37,630

37,630

37,630

7,840

7,840

7,840

Other Property Costs

Property Insurance
Rates
Refuse Collection
Rents
Water

3,110

3,110

3,110

73,630

73,630

73,630

2,970

2,970

2,970

70,710

70,710

70,710

12,800

12,800

12,800

263,090

263,090

263,090

2,390

2,390

2,390

Client Treatment Courses

19,210

19,210

19,210

Clients Clothing

15,970

15,970

15,970

Clients General Requisites

63,960

63,960

63,960

Clients Holiday & Outings

10,920

10,920

10,920

Contract Catering

67,130

67,130

67,130

Equipment Rental

26,350

26,350

26,350

SUPPLIES & SERVICES

Books & Publications

Maintenance of Office Equipment

Office Equipment

74

810

810

810

6,630

6,630

6,630

REVENUE BUDGET 2013/16

Committee:

Health & Social Care

Corporate Director: Community Health Care Partnership

Service:

Children & Families / Criminal Justice

Division:

All

SUBJECTIVE SUMMARY

Budget

Budget

Budget

2013/14

2014/15

2015/16

Other Supplies & Services

12,350

12,350

12,350

Provisions

27,610

27,610

27,610

9,760

9,760

9,760

22,030

22,030

22,030

7,460

7,460

7,460

Tools & Equipment

TRANSPORT & PLANT COSTS
Fuel
Internal Transport - Drivers

110

110

110

Internal Transport - Fuel

6,460

6,460

6,460

Internal Transport - Routine Maintenance

1,010

1,010

1,010

Internal Transport - Non-Routine Maintenance

1,500

1,500

1,500

Vehicle & Plant Allocations

5,490

5,490

5,490

ADMINISTRATION COSTS

174,720

174,720

174,720

Advertising

5,440

5,440

5,440

Allocation from Administration

92,930

92,930

92,930

Conferences, Courses & Seminars

15,470

15,470

15,470

Legal Expenses

20,140

20,140

20,140

3,000

3,000

3,000

840

840

840

Postage

12,800

12,800

12,800

Printing & Stationery

15,560

15,560

15,560

8,540

8,540

8,540

4,743,800

4,743,800

4,743,800

281,420

281,420

281,420

Carers Service Plan

31,470

31,470

31,470

Childrens Act - Section 29

46,370

46,370

46,370

Children's Act Section 30

14,380

14,380

14,380

Children's Panel Expenses

25,890

25,890

25,890

Membership Fees / Subs

Other Administration Costs

Telephones
OTHER EXPENDITURE
Adoption Allowances

Copyrights / Performing Rights

Custody Payments / Link Carers
Direct Payments

290

290

290

344,070

344,070

344,070

29,400

29,400

29,400

234,500

234,500

234,500

Grants

10,420

10,420

10,420

Grants to Voluntary Organisations

97,780

97,780

97,780

Fostering - Fee Based

Home Care Children

Other Expenditure
Payments to Foster Parents - Discretionary
Payments to Foster Parents - Standard
Payments to Health Boards

75

27,440

27,440

27,440

156,590

156,590

156,590

1,960

1,960

1,960

467,450

467,450

467,450

11,760

11,760

11,760

REVENUE BUDGET 2013/16

Committee:

Health & Social Care

Corporate Director: Community Health Care Partnership

Service:

Children & Families / Criminal Justice

Division:

All

SUBJECTIVE SUMMARY
Payments to Other Bodies

Budget

Budget

Budget

2013/14

2014/15

2015/16

114,600

Payments to Other Local Authorities

114,600

114,600

18,000

18,000

18,000

Payments to Support Providers

133,080

133,080

133,080

Payments to Voluntary Organisations

210,170

210,170

210,170

Respite

172,450

172,450

172,450

Scotland Act - Section 29

Section 12 Grants
Supplementation
Support for Young People Leaving Care
Youth Crime Strategy

9,660

9,660

9,660

15,730

15,730

15,730

2,198,900

2,198,900

2,198,900

54,690

54,690

54,690

35,330

INCOME

(2,122,470)

Charges to Health Board

35,330
(2,122,720)

35,330
(2,122,970)

(41,340)

(41,340)

(41,340)

(1,954,330)

(1,954,330)

(1,954,330)

Income

(84,650)

(84,650)

(84,650)

Other Income

(42,150)

(42,400)

(42,650)

Grant Income

NET EXPENDITURE

10,191,370

OBJECTIVE SUMMARY

Children & Families

Criminal Justice (Fully Grant Funded)

NET EXPENDITURE

76

10,091,120

10,060,870

Budget

Budget

Budget

2013/14

2014/15

2015/16

10,191,370

10,091,120

10,060,870

10,191,370

10,091,120

10,060,870

REVENUE BUDGET 2013/16

Committee:

Health & Social Care

Corporate Director: Community Health & Care Partnership

Service:

Community Care & Health

Division:

All

SUBJECTIVE SUMMARY
EMPLOYEE COSTS

Budget

Budget

Budget

2013/14

2014/15

2015/16

12,618,550

12,280,550

11,967,550

Non Teachers

12,421,160

12,083,160

11,770,160

Salaries

10,697,340

10,359,340

10,046,340

Superannuation

866,990

866,990

866,990

National Insurance

834,810

834,810

834,810

22,020

22,020

22,020

(95,590)

(95,590)

(95,590)

(95,590)

(95,590)

(95,590)

Sessional

96,970

96,970

96,970

Sessional - Basic

82,010

82,010

82,010

Sessional - National Insurance

11,070

11,070

11,070

1,240

1,240

1,240

Overtime
Salaries - Other
Salaries - Turnover Savings

Sessional - Overtime
Sessional - Superannuation
Other Employee Costs
Other Staff Costs
Training Costs

2,650

2,650

2,650

196,010

196,010

196,010

360

360

360

1,350

1,350

1,350

194,300

194,300

194,300

303,840

303,840

303,840

8,050

8,050

8,050

Contract Cleaning

99,950

99,950

99,950

Electricity

46,290

46,290

46,290

Travel & Subsistence

PROPERTY COSTS
Cleaning Materials & Equipment

Furniture & Fittings

2,900

2,900

2,900

Gas

31,430

31,430

31,430

Other Property Costs

34,240

34,240

34,240

Rates

37,000

37,000

37,000

Rents & Feu Duties

32,190

32,190

32,190

Water

11,790

11,790

11,790

SUPPLIES & SERVICES

505,390

505,390

505,390

Aids & Adaptations

242,130

242,130

242,130

Clients General Requisites

33,820

33,820

33,820

Clothing & Uniforms

11,840

11,840

11,840

Contract Catering

120,210

120,210

120,210

Equipment Rentals

16,420

16,420

16,420

Handcraft Materials
Office Equipment
Other Supplies & Services
Provisions
Special Events
Tools & Equipment

77

810

810

810

1,500

1,500

1,500

8,140

8,140

8,140

35,270

35,270

35,270

780

780

780

34,470

34,470

34,470

REVENUE BUDGET 2013/16

Committee:

Health & Social Care

Corporate Director: Community Health & Care Partnership

Service:

Community Care & Health

Division:

All

SUBJECTIVE SUMMARY
TRANSPORT & PLANT COSTS

Budget

Budget

Budget

2013/14

2014/15

2015/16

317,760

317,760

317,760

142,080

142,080

142,080

Internal Transport - Drivers

73,690

73,690

73,690

Internal Transport - Fuel

55,150

55,150

55,150

Internal Transport - Routine Maintenance

37,580

37,580

37,580

9,260

9,260

9,260

65,750

65,750

65,750

1,350

1,350

1,350

14,540

14,540

14,540

1,330

1,330

1,330

Postage

12,400

12,400

12,400

Printing & Stationery

16,160

16,160

16,160

External Hires

Internal Transport - Non-Routine Maintenance

ADMINISTRATION COSTS
Advertising
Legal Expenses
Other Administration Costs

Promotions & Publicity

Telephones
OTHER EXPENDITURE

2,120

2,120

2,120

17,850

17,850

17,850

23,495,570

23,291,570

22,651,570

Additional Support Core Hours

2,635,450

2,635,450

2,635,450

Community Based Home Care

28,040

28,040

28,040

8,000

8,000

8,000

Delayed Discharge Plan

937,800

937,800

937,800

Direct Payments

224,110

224,110

224,110

1,930,820

1,855,820

1,615,820

307,700

307,700

307,700

Free Personal Care - Nursing Homes

1,691,020

1,691,020

1,691,020

Grants

1,024,670

1,024,670

1,024,670
1,890

Consultants

External Home Helps

Free Personal Care - Home Care

Grants to Voluntary Organisations

1,890

1,890

14,340

2,340

2,340

Payments to Health Boards

134,390

117,390

117,390

Payments to Other Bodies

575,730

575,730

575,730

34,900

34,900

34,900

2,091,420

1,991,420

1,891,420

730

730

730

8,742,040

8,742,040

8,442,040

590,950

590,950

590,950

2,521,570

2,521,570

2,521,570

Other Expenditure

Payments to Other Local Authorities

Payments to Support Providers
Performing Rights
Residential Nursing
Respite
Supplementation

78

REVENUE BUDGET 2013/16

Committee:

Health & Social Care

Corporate Director: Community Health & Care Partnership

Service:

Community Care & Health

Division:

All

SUBJECTIVE SUMMARY
INCOME
Charges to Health Board
Disabled Badge Fees
Income from Other Local Authorities
Other Income
R.T. (Resource Transfer) Income
Sales, Fees & Charges

NET EXPENDITURE

Budget

Budget

Budget

2013/14

2014/15

2015/16

(7,203,110)

(7,274,240)

(7,347,730)

(257,840)

(257,840)

(257,840)

(3,300)

(16,380)

(30,460)

(178,040)

(181,880)

(185,820)

(60,000)

(60,000)

(60,000)

(6,295,750)

(6,295,750)

(6,295,750)

(408,180)

(462,390)

(517,860)

30,103,750

OBJECTIVE SUMMARY

Elderly

29,490,620

28,464,130

Budget

Budget

Budget

2013/14

2014/15

2015/16

22,201,660

21,953,470

21,173,120

People With Learning Disabilities

5,547,310

5,296,430

5,115,380

Physically Sensory Disabled

2,354,780

2,240,720

2,175,630

30,103,750

29,490,620

28,464,130

NET EXPENDITURE

79

REVENUE BUDGET 2013/16

Committee:

Health & Social Care

Corporate Director: Community Health & Care Partnership

Service:

Planning, Health Improvement & Commissioning

Division:

All

SUBJECTIVE SUMMARY
EMPLOYEE COSTS

Budget

Budget

Budget

2013/14

2014/15

2015/16

3,127,300

3,026,300

2,926,170

Non Teachers

3,144,060

3,043,060

2,942,930

Salaries

2,565,290

2,492,740

2,414,790

Superannuation

413,950

392,350

375,830

National Insurance

161,000

154,150

148,490

3,820

3,820

3,820

(37,000)

(37,000)

(37,000)

(37,000)

(37,000)

(37,000)

20,240

20,240

20,240

7,500

7,500

7,500

Overtime
Salaries - Other
Salaries - Turnover Savings
Other Employee Costs
Other Staff Costs
Travel & Subsistence
PROPERTY COSTS
Cleaning Materials & Equipment
Contract Cleaning
Electricity
Furniture & Fittings

12,740

12,740

12,740

247,350

247,350

247,350

1,820

1,820

1,820

55,380

55,380

55,380

6,330

6,330

6,330

150

150

150

Heating Oil

32,300

32,300

32,300

Office Accommodation

67,800

67,800

67,800

Other Property Costs

14,410

14,410

14,410

Property Insurance

13,050

13,050

13,050

Rates

42,770

42,770

42,770

Rents
Waste Disposal Charge
Water
SUPPLIES & SERVICES
Books & Publications

100

100

100

6,100

6,100

6,100

7,140

7,140

7,140

21,900

21,900

21,900

4,660

4,660

4,660

Equipment Rental

14,260

14,260

14,260

Office Equipment

2,420

2,420

2,420

560

560

560

Other Supplies & Services

TRANSPORT & PLANT COSTS

14,830

14,830

14,830

External Hires

4,050

4,050

4,050

Internal Transport - Fuel

3,960

3,960

3,960

Internal Transport - Routine Maintenance

4,590

4,590

4,590

Internal Transport - Non-Routine Maintenance

1,140

1,140

1,140

Vehicle & Plant - Repairs & Maintenance

1,090

1,090

1,090

376,180

376,180

376,180

760

760

760

ADMINISTRATION COSTS
Advertising
Insurance

106,330

106,330

106,330

Legal Expenses

29,240

29,240

29,240

Mobile Phones

25,360

25,360

25,360

Other Administration Costs

7,750

7,750

7,750

Postage

9,400

9,400

9,400

80

REVENUE BUDGET 2013/16

Committee:

Health & Social Care

Corporate Director: Community Health & Care Partnership

Service:

Planning, Health Improvement & Commissioning

Division:

All

SUBJECTIVE SUMMARY

Budget

Budget

Budget

2013/14

2014/15

2015/16

Printing & Stationery

7,500

7,500

7,500

Promotions & Publicity

1,750

1,750

1,750

126,770

126,770

126,770

52,810

52,810

52,810

Specific Grant
Telephones
Training

8,510

8,510

8,510

763,270

763,270

763,270

Payments to Health Boards

195,630

195,630

195,630

Payments to Other Bodies

192,600

192,600

192,600

Payments to Other Local Authorities

113,410

113,410

113,410

Payments to Voluntary Organisations

238,190

238,190

238,190

OTHER EXPENDITURE

Registration Fees
INCOME
Charges to Health Board

23,440

23,440

23,440

(301,230)

(301,230)

(301,230)

(60,190)

(60,190)

(60,190)

Management Costs Recharge - Criminal Justice

(136,000)

(136,000)

(136,000)

R.T. (Resource Transfer) Income

(105,040)

(105,040)

(105,040)

FUTURE YEARS SAVING TO BE ALLOCATED

NET EXPENDITURE

OBJECTIVE SUMMARY

4,249,600

4,148,600

(40,870)

4,007,600

Budget

Budget

Budget

2013/14

2014/15

2015/16

Service Strategy

2,098,270

2,097,270

2,056,270

Support Services

2,151,330

2,051,330

1,951,330

4,249,600

4,148,600

4,007,600

NET EXPENDITURE

81

REVENUE BUDGET 2013/16

Committee:

Health & Social Care

Corporate Director: Community Health & Care Partnership

Service:

Mental Health & Addictions

Division:

All

SUBJECTIVE SUMMARY
EMPLOYEE COSTS

Budget

Budget

Budget

2013/14

2014/15

2015/16

3,214,340

3,180,340

3,167,340

Non Teachers

3,150,710

3,116,710

3,103,710

Salaries

2,553,860

2,527,460

2,517,710

Superannuation

390,030

384,810

382,470

National Insurance

200,190

197,810

196,900

6,630

6,630

6,630

(33,000)

(33,000)

(33,000)

(33,000)

(33,000)

(33,000)

Sessional

35,720

35,720

35,720

Seasonal Wages

10,840

10,840

10,840

Sessional - Basic

21,770

21,770

21,770

3,110

3,110

3,110

Other Employee Costs

60,910

60,910

60,910

Travel & Subsistence

60,910

60,910

60,910

649,240

639,240

639,240

23,000

23,000

23,000

2,000

2,000

2,000

Contract Cleaning

18,710

18,710

18,710

Council Tax

37,110

37,110

37,110

Electricity

24,690

24,690

24,690

Furniture & Fittings

70,610

65,610

65,610

Gas

20,430

20,430

20,430

860

860

860

Overtime
Salaries - Other
Salaries - Turnover Savings

Sessional - National Insurance

PROPERTY COSTS
Cleaning General
Cleaning Materials & Equipment

Other Property Costs

Rates
Rents & Feu Duties
Repairs & Maintenance
Repairs & Maintenance - Other
Water

46,090

46,090

46,090

344,580

344,580

344,580

53,960

48,960

48,960

420

420

420

6,780

6,780

6,780

57,190

57,190

57,190

Client Treatment Courses

10,040

10,040

10,040

Clients Treatment Courses

4,620

4,620

4,620

Equipment Rentals

12,340

12,340

12,340

Office Equipment

5,000

5,000

5,000

18,440

18,440

18,440

6,500

6,500

6,500

SUPPLIES & SERVICES

Other Supplies & Services

Provisions
Tools & Equipment
TRANSPORT & PLANT COSTS
External Hires
Fuel
Other Transport Costs

82

250

250

250

3,780

3,780

3,780

1,690

1,690

1,690

90

90

90

2,000

2,000

2,000

REVENUE BUDGET 2013/16

Committee:

Health & Social Care

Corporate Director: Community Health & Care Partnership

Service:

Mental Health & Addictions

Division:

All

SUBJECTIVE SUMMARY
ADMINISTRATION COSTS
Conferences, Courses & Seminars
Legal Expenses
Legal Fees
Membership Fees / Subs
Other Administration Costs
Postage
Printing & Stationery
Telephones
Training Courses
OTHER EXPENDITURE
Additional Support Core Hours
Community Based Mental Health

Budget

Budget

Budget

2013/14

2014/15

2015/16

130,600

130,600

130,600

1,200

1,200

1,200

55,000

55,000

55,000

5,580

5,580

5,580

350

350

350

13,750

13,750

13,750

4,410

4,410

4,410

27,160

27,160

27,160

3,680

3,680

3,680

19,470

19,470

19,470

3,315,270

3,255,270

3,233,270

31,900

31,900

31,900

29,840

29,840

29,840

Direct Payments

124,000

124,000

124,000

Flexible Budget

243,870

243,870

243,870

Grants

588,360

588,360

588,360

24,540

24,540

24,540

700

700

700

Homeless Accommodation

26,680

26,680

26,680

Other Expenditure

79,630

79,630

79,630

Grants to Voluntary Organisations

Health & Safety

Payments to Other Bodies

Payments to Support Providers
Supplementation

361,350

301,350

301,350

1,312,540

1,312,540

1,312,540

491,860

INCOME

491,860

469,860

(4,102,300)

(4,132,300)

(4,132,300)

Charges to Health Board

(577,280)

(577,280)

(577,280)

Homeless Rents

(958,570)

(988,570)

(988,570)

Homelessness Support Grant

(130,000)

(130,000)

(130,000)

(2,397,560)

(2,397,560)

(2,397,560)

(37,000)

(37,000)

(37,000)

(1,890)

(1,890)

(1,890)

(20,000)

(20,000)

R.T. (Resource Transfer) Income

Recharges
Recoveries (Tenants Electricity)
FUTURE YEARS SAVING TO BE ALLOCATED

NET EXPENDITURE

3,268,120

83

3,114,120

3,079,120

REVENUE BUDGET 2013/16

Committee:

Health & Social Care

Corporate Director: Community Health & Care Partnership

Service:

Mental Health & Addictions

Division:

All

OBJECTIVE SUMMARY

Budget

Budget

Budget

2013/14

2014/15

2015/16

Mental Health

1,412,000

1,358,000

1,323,000

Addictions

1,226,800

1,166,800

1,166,800

629,320

589,320

589,320

3,268,120

3,114,120

3,079,120

Homelessness

NET EXPENDITURE

84

REVENUE BUDGET 2013/16

Committee:

Policy & Resources

Corporate Director: Environment, Regeneration & Resources

Service:

Miscellaneous

Division:

Miscellaneous

SUBJECTIVE ANALYSIS

Budget

Budget

Budget

2013/14

2014/15

2015/16

OTHER EXPENDITURE

5,615,060

9,707,060

14,437,860

Added Years - Monthly

924,200

924,200

924,200

Added Years Lump Sum - Teachers

125,140

125,140

125,140

Added Years Monthly - Teachers

296,820

296,820

296,820

Audit Fees

269,960

269,960

269,960

20,000

20,000

20,000

General Bad Debt Provision

Capital Programme

200,000

200,000

300,000

2,852,420

6,944,420

10,975,220

Pension Increases

658,990

658,990

658,990

Pension Increases - Teachers

217,530

217,530

217,530

Inflation Contingency

Pressures Contingency
INCOME
Internal Resources Interest

NET EXPENDITURE

50,000

50,000

650,000

(226,440)

(226,440)

(226,440)

(226,440)

(226,440)

(226,440)

5,388,620

Budget
2013/14

OBJECTIVE ANALYSIS
Miscellaneous

NET EXPENDITURE

85

9,480,620

Budget
2014/15

14,211,420

Budget
2015/16

5,388,620

9,480,620

14,211,420

5,388,620

9,480,620

14,211,420

86

SECTION 2: CAPITAL BUDGETS

87

88

General Fund Capital Programme - 2013/16

Available Resources

Government Capital Support

Less: Allocation to School Estate
Capital Receipts
Capital Grants
Prudential Funded Projects
Balance B/F From 12/13 (Exc School Estate)
Capital Funded from Current Revenue
School Estate Management Plan Funding

Total Expenditure

(Shortfall)/Under Utilisation of Resources

2013/14
000

2014/15
000

2015/16
000

Total
000

5,857
(4,500)
865
468
6,163
623
9,041
22,838

7,838
(4,800)
220
125
25,578
8,726
12,016

6,000
(4,300)
772
6,102
2,833
6,365

19,695
(13,600)
1,857
593
37,843
623
20,600
41,219

41,355

49,703

17,772

108,830

39,193

50,943

19,889

110,025

(1,195)

89

General Fund Capital Programme - 2013/16

Sources of Income
2013/14
000

2014/15
000

2015/16
000

Total
000

Capital Receipts
Kilmacolm Community Centre/Library
Vehicle Sales (Part funds Vehicle replacement Programme)
Contribution, Inverkip Community Facility
Contribution to SV Comet

350
146
300
69

220
-

772
-

350
1,138
300
69

Capital Receipts Total

865

220

772

1,857

Capital Grants
Sports Scotland
Cycling, Walking & Safer Streets

383
85

125

383
210

Capital Grants Total

468

125

593

Prundentially Funded Projects

Additional ICT (PC & Whiteboards Refresh)
Greenock Parking Strategy
Vehicle Replacement Programme
Asset Management Plan - Offices
Asset Management Plan - Borrowing in Lieu of Receipts
Asset Management Plan - Depots
Leisure & Pitches Strategy
Kylemore Childrens Home
Modernisation Fund
Watt Complex Refurbishment
Gourock One Way System
Roads Asset Management Plan
Surplus Prudential Borrowing due to Project Savings

68
217
2,175
1,900
1,388
100
119
150
46

68
150
978
6,330
920
8,279
1,093
350
2,750
2,500
2,100
60

68
2,198
493
1,183
2,100
60

204
150
3,393
8,998
920
11,362
2,481
100
469
2,900
2,500
4,200
166

Prudentially funded Total

6,163

25,578

6,102

37,843

Capital Financed from Current Revenue

Regeneration of Port Glasgow Town Centre
Play Areas
SWIFT Finance Module
Lunderston Bay
Scheme of Assistance
Aids & Adaptations (Earmarked Reserve)
Flooding Strategy
Additional Funding for Road Improvements
Greenock Parking Strategy
Roads Asset Management Plan
Broomhill Community Facility (Community Facility Fund)
Inverkip Community Facility
Modernisation Fund
Port Glasgow Town Centre, Town Hall Refresh
Watt Complex Refurbishment
Community Facilities Investment
Blaes Football Parks
Broomhill Regeneration
Use of General Fund Reserves

290
295
35
120
433
100
42
104
2,727
150
25
170
4,550

450
300
43
433
1,250
100
2,400
900
20
1,000
750
830
250
-

433
2,400
-

740
595
35
163
1,299
100
1,292
204
7,527
150
900
25
190
1,000
750
830
250
4,550

CFCR Total

9,041

8,726

2,833

20,600

90

General Fund Capital Programme - 2013/16

Approved Programme
2013/14
000

2014/15
000

2015/16
000

Total
000

307
515
190
144
69

515
350
-

515
-

307
1,545
190
494
69

Policy & Resources Total

1,225

865

515

2,605

Environment & Regeneration

Completion of Existing Programme (Property Services)
Annual Allocation (Property Services)
Central Gourock Development
Regeneration of Port Glasgow Town Centre
Broomhill Regeneration
Leisure & Pitches Strategy
Greenock Town Centre
Port Glasgow Town Centre Refresh of Town Hall
Asset Management Plan - Offices
Asset Management Plan - Depots
Completion of Existing Programme (Roads)
Annual Allocation (Roads)
Flooding Works
Additional Fund For Road Improvements
Roads Asset Management Plan
Greenock Parking Strategy
Vehicle Replacement Programme
Play Areas
Annual Allocation (Zero Waste Fund)
Completion of Existing Programme (Environmental & Planning)

436
1,000
774
290
1,738
7
170
2,175
1,900
304
100
42
4,027
104
363
295
80
50

100
1,000
3,500
450
250
1,093
20
6,330
8,279
130
100
1,250
5,800
250
1,198
300
80
-

1,000
493
1,183
100
5,800
2,970
80
-

536
3,000
4,274
740
250
2,831
7
190
8,998
11,362
434
300
1,292
15,627
354
4,531
595
240
50

Environment & Regeneration Total

13,855

30,130

11,626

55,611

Education & Communities

Scheme of Assistance/Aids & Adaptations
Contribution to Watt Complex Refurbishment
Primary School Pitch Upgrading
Inverkip Community Facility
Community Facilities Investment
School Estate Management Plan

765
150
225
22,838

1,301
3,750
830
1,301
750
12,016

1,383
6,365

3,449
3,900
830
1,526
750
41,219

Education & Communities Total

23,978

19,948

7,748

51,674

CHCP
SWIFT Finance Module
Kylemore Childrens Home

35
100

35
100

CHCP Total

135

135

39,193

50,943

19,889

110,025

Policy & Resources

Completion of Existing Programme
Annual Allocation (ICT)
Upgrade to Data Centre
Modernisation Fund
SV Comet

Total Expenditure

91

General Fund Capital Programme - 2013/16

Notes
2013/14
000

2014/15
000

2015/16
000

Total
000

355
5,156
3,734
150
546
1,553
56
296
100
9,926
966

116
1,252
151
408
3,718
215
1,307
145
487
1,100
2,981
19
117

119
2,417
791
1,869
601
100
377
91

471
6,408
3,885
558
546
5,390
2,632
2,154
2,014
1,384
1,300
12,907
396
1,174

22,838

12,016

6,365

41,219

4,300
1,000
1,400
500
447
120
80
7,847

4,300
1,000
1,400
500
447
120
80
7,847

(6,000)
(120)
(6,120)

(6,000)
(120)
(6,120)

1,727

1,727

4,500

(52)

4,500
750
830
300
250
250
250
(52)

(52)

10,100
750
830
300
250
250
250
(156)

1,048

7,078

4,448

12,574

Note 1
Further Breakdown of SEMP Expenditure
Sacred Heart Decant School Upgrade
Gourock HS - Refurb for St Columba's
ASN School - New Build
Demolish St Stephens HS
Primary School Accelerated Programme
Ardgowan PS Refurbishment
St Patricks PS Refurbishment
St Johns Primary
Kilmacolm Primary
Balance of Lifecycle Fund
Balance of Contingency
Port Glasgow Joint Campus Secondary School
Future Projects
Other Projects < 250k

Note 2
Introduction of 2015/16 Allocations
Allocations:
SEMP
Property
Roads
SOA
ICT
ICT Prudentially funded
Zero Waste Fund
Resources:
Government Capital Support (Estimated)
Prudential Borrowing (ICT)
Shortfall
Note 3
Adjustments Approved - February 2013
Roads Asset Management Plan
Communities Facilities Investment
Blaes Football Park Replacement
Play Areas/MUGA's
Regeneration of Port Glasgow Town Centre
Regeneration of Broomhill Area
Additional Funding, Inverkip Community Facility
ICT Refresh Reduction

1,100

Note 4
Additional Capital Grant *
Government Capital Support

129
129

129
-

* Additional Capital Support announced 7th February 2013, this is in addition to the estimated
450k included in the original budget figures.

92

129

SECTION 3: RESERVES

93

94

INVERCLYDE COUNCIL
GENERAL FUND RESERVES

000's

Projected Usable Balance 31/3/13 (Report 14/02/13)

9,011

Contribution 2013/14
Contribution 2014/16
RAMP Contribution to Loans Charges 2015/16
Write back Capital Fund (2013/14)
Reduce 2013/16 Capital Contribution
Extra Capital Grant 2012/14
Increase Capital Programme 1.5% limit

4,677
1,814
50
1,000
450
146
355

Use of Balances:
Approved December 2012
Adoption EMR
2013/16 Contingency
2013/16 Capital Programme
Increased Costs Inverkip
Increased Officer Capacity

(300)
(600)
(2,000)
(250)
(350)

Approved February 2013

Roads Assessment Management Plan
Repopulating/Promoting Inverclyde
Community Facilities - Capital Investment
Community Grants
Play Areas/MUGA
Blaes Football Park Replacement
Employment Support
Broomhill Area
PG Town Centre
Creative Scotland - Match Funding
Greenock Town Centre - Extra Police

(5,900)
(1,000)
(750)
(52)
(300)
(830)
(330)
(250)
(250)
(250)
(80)

Projected Reserve Balance, 31/3/16

4,011

95

96

SECTION 4: COMMON GOOD FUND

97

98

COMMON GOOD FUND

REVENUE BUDGET 2013/16

Budget
2013/14

Budget
2014/15

Budget
2015/16

PROPERTY COSTS
Repairs & Maintenance
Property Insurance

5,000
4,000
1,000

5,000
4,000
1,000

5,000
4,000
1,000

ADMINISTRATION COSTS
Sundries
Management Allocation
Recharge for Accountancy

8,500
300
2,200
6,000

8,500
300
2,200
6,000

8,500
300
2,200
6,000

132,800
10,500
18,000
35,400
29,400
8,300
13,300
12,600
3,100
2,200

136,400
10,500
18,000
35,400
29,400
8,300
13,300
12,600
3,100
5,800

140,100
10,500
18,000
35,400
29,400
8,300
13,300
12,600
3,100
9,500

(146,300)
(188,800)
44,500
(2,000)

(149,900)
(193,500)
45,600
(2,000)

(153,600)
(198,300)
46,700
(2,000)

OTHER EXPENDITURE
Christmas Lights Switch On
Christmas Dinners/Parcels
Christmas Decorations
Gourock Highland Games
Armistice Service
Comet Festival
Fireworks
Rent Relief (Society of the Innocents)
Contingency for future Community Events
INCOME
Gross Rent
Void Rents
Internal Resources Interest

NET EXPENDITURE

EARMARKED FUNDS
Replacement of SV Comet

68,570
68,570

0
0

0
0

TOTAL NET EXPENDITURE

68,570

Projected Fund Balance as at 31st March 2014

175,030

Projected Fund Balance as at 31st March 2015

175,030

Projected Fund Balance as at 31st March 2016

175,030

99

100

SECTION 5: FINANCIAL REGULATIONS

101

102

1.

GENERAL INTERPRETATION

1.1

These Regulations are made in terms of Section 95 of the Local Government

(Scotland) Act 1973 which requires every Local Authority to make arrangements
for the proper administration of its financial affairs and to ensure that the proper
officer of the Authority has responsibility for those affairs.
The Chief Financial Officer has been designated as "the proper officer" and shall
be responsible for advising the Council on financial matters including the
determination of Accounting Policies.

1.2

In these regulations unless the context requires otherwise the following

expressions shall have the meanings respectively assigned to them, that is to say:Council means Inverclyde Council;
Committee means all the Committees of the Council including Sub-Committees;
Chief Officer means the Chief Executive, Corporate Directors and Heads of
Service. This also refers to and includes other Officers when the stated duties
have been delegated;
Budget Manager is a general term for any employee who has been delegated
responsibility for the control of a budget.

1.3

These Regulations are designed to facilitate the smooth running of the Council and
to protect its interests and the interests of Councillors and Officers. The following
regulations are made for the proper administration of the Council's financial affairs,
Trading Accounts, Trust Funds, The Common Good and Sundry Accounts.
Head Teachers must comply with the Financial Regulations, with the exception of
Virement which is defined within the DMR Scheme.

1.4

It shall be the duty of the Chief Financial Officer to ensure that Chief Officers
maintain adequate financial and accounting arrangements. Chief Officers must
comply with all guidance on accounting matters issued by the Chief Financial
Officer and no accounting arrangements shall be introduced, discontinued or
amended without the prior agreement of the Chief Financial Officer.

1.5

Each Chief Officer shall consult with the Chief Financial Officer on the financial
implications of any proposals not provided for under the approved revenue
budgets or capital programme before any commitment is made or before reporting
thereon to the appropriate Committee of the Council.

1.6

Each Chief Officer shall ensure that proper internal controls are developed and
maintained within financial and other operating systems of their Service. These
controls shall be subject to review from time to time as part of the audit process
but day to day monitoring of the adequacy and effectiveness of these controls is
the responsibility of the Chief Officer concerned.

103

1.7

Chief Officers shall be responsible for ensuring that these financial regulations are
complied with in respect of matters falling within their jurisdiction and that all
Officers with responsibility for financial matters within their Services are aware of
these regulations and comply with them.

1.8

Compliance with the Financial Regulations is compulsory. If any difficulty is

encountered in practice with the Financial Regulations or no provision is applicable
to a particular circumstance then the matter should be immediately raised with the
Chief Financial Officer. Failure to observe the Financial Regulations may lead to
disciplinary action being taken against the Officer responsible.

1.9

These Regulations have been approved at the Full Council and will be formally
reviewed and approved every 4 years.

1.10

These Regulations may be jointly varied or revoked by the Chief Financial Officer,
Head of Legal & Democratic Services and the Chief Executive outwith the 4 yearly
formal review cycle.

1.11

All terms in these Regulations should be considered generic.

1.12

All monetary values within these Regulations are stated exclusive of VAT.

1.13

In all circumstances where a signature is required an electronic substitute will be

considered appropriate within the authorisation procedures of the relevant system.

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3.

REVENUE BUDGET - PREPARATION AND MONITORING

3.1

The detailed form and timetable to be followed in respect of the Revenue Budget
process shall be determined by the Chief Financial Officer subject to any direction
of the Policy & Resources Committee, and following consultation with the
Corporate Management Team.

3.2

Estimates of income and expenditure shall be prepared by the Chief Financial

Officer in conjunction with the Corporate Management Team. These estimates will
be approved by the Council and shall constitute the Revenue Budget for the
relevant financial year.

3.3

The appropriate Committees and the Chief Financial Officer shall be entitled to
receive from any Chief Officer such clarification as is deemed necessary on any
item of income and expenditure.

3.4

The inclusion of items in the approved Revenue Budget shall constitute authority
for the appropriate Chief Officer to incur such expenditure in the year concerned,
subject to:1)

The Council's Standing Orders and these Financial Regulations; and

2)

Any prior reporting requirements of the appropriate Committee.

3.5

The Chief Financial Officer shall provide Chief Officers with financial statements of
income and expenditure compared with the approved budget on a regular basis
and Chief Officers shall be entitled to receive any clarification deemed necessary
on any item of expenditure or income.

3.6

Responsibility for ensuring that Revenue Budget provisions are not exceeded shall
rest with the Chief Officer concerned, this responsibility shall not extend to
depreciation (the responsibility of the Chief Financial Officer) and those allocations
from other Services, where responsibility rests with the budget holder of origin.

3.7

If it appears that expenditure under any budget head may be exceeded or that an
income estimate may not be achieved and if the shortfall cannot be
accommodated by the Chief Officer exercising powers of virement in terms of
Financial Regulations 4, the Chief Officer, after consultation with the Chief
Financial Officer, shall report fully to the Committee concerned. In the event that
the Committee is unable to find the amount required elsewhere in its budget, the
matter shall be referred to the Corporate Management Team and thereafter the
Policy & Resources Committee for consideration.

3.8

Any proposal which would involve incurring revenue expenditure which is not
allowed for in the Revenue Budget shall be reported to the relevant Committee.
The report prepared in consultation with the Chief Financial Officer, shall give
reasons why the additional funding is necessary and, where appropriate, make
proposals for virement in terms of Financial Regulations 4. Should virement not be
possible details of the proposal must be reported to the Corporate Management
Team prior to reporting to the relevant Committee and thereafter the Policy &
Resources Committee for consideration.

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3.9

The Chief Financial Officer and the relevant Chief Officers, will jointly submit
periodic Revenue Budget Monitoring Reports to each Committee detailing
expenditure/income incurred and projected for the year and highlighting any
relevant matters.
Thereafter the Chief Financial Officer shall produce a
consolidated position for the Policy & Resources Committee.
Performance Reports for all Significant Trading Operations shall also be prepared
and submitted to Committees on a regular basis.

3.10

Councillors shall be entitled to seek explanations for any figure in the Monitoring
Reports and if necessary may refer any matter to the relevant Committee.

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4.

VIREMENT

4.1

The term virement refers to the transfer of budgetary provision from one budget
head to another.

4.2

Subject to limitations referred to in Regulations 4.3 to 4.6, virement may be

exercised by Chief Officers, by Service Committees and by the Policy &
Resources Committee. Chief Officers must use either the on-line virement
approval or a Virement Approval Form to smooth administration and provide a
clear audit trail.

4.3

Chief Officers may vire unlimited sums within the subjective heading within a
Service with the approval of the Chief Financial Officer.
A subjective heading relates to, for example, Supplies and Services, Property
Costs, Transport and Plant, Administrative Costs etc.
A Service relates to, for example, within the Environment, Regeneration &
Resources Directorate:

Finance Services
Environmental & Commercial Services
Legal & Democratic Services
Property Assets & Facilities Management
Planning & Regeneration
ICT Services

4.4

Chief Officers may vire between subjective headings within a Service to a

maximum of 10,000 with the approval of the Chief Financial Officer. Any
virement above 10,000 requires initial approval of the Chief Financial Officer then
approval of the relevant Committee.

4.5

Head Teachers are constrained as to their powers of virement as set out in the
DMR Scheme.

4.6

Chief Officers may vire between Services within a Directorate with the approval of
the Chief Financial Officer and thereafter approval of the relevant Committee(s).

4.7

Chief Officers may vire between Directorates with the agreement of all Chief
Officers concerned, the approval of the Chief Financial Officer and thereafter
approval of all relevant Committees.

4.8

Where the virement proposed involves a change in Council policy the prior
approval of the Policy & Resources Committee is required.

4.9

All virement requested is deemed to be permanent, ie to be carried forward into

future Financial Years, unless specifically highlighted as being one-off at the time
of submitting the virement request.

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4.10

Limitations
(a)

Windfall savings arising from factors outwith the control of the Chief Officer
cannot be used to supplement Service budgets without the initial approval of
the Corporate Management Team followed by approval by the relevant
Committee and thereafter Policy & Resources Committee.
For the
avoidance of doubt the Chief Financial Officer will determine whether or not a
saving is a windfall saving.

(b)

Virement cannot be used to reinstate an item deleted by the Council during

budget considerations unless with the prior approval of the Corporate
Management Team and thereafter the Policy & Resources Committee.

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5.

AUTHORITY TO INCUR EXPENDITURE

5.1

Each Chief Officer shall have authority to incur expenditure included in the
approved Revenue Budget for the Services for which they are responsible up to
the level of the budget provision subject to 5.2 below.

5.2

For this purpose a Chief Officer may delegate the processing of expenditure to
authorised employees within a Service but the Chief Officer will retain ultimate
responsibility for the related budget unless that budget has been formally
delegated as part of the Councils Budget Delegation process. Within the
Education Service Head Teachers shall be responsible for budgets transferred in
terms of the Devolved Management of Resources Scheme.

5.3

Except where specific arrangements exist within a Service Level Agreement,

expenditure on new buildings or on the alteration, repair or maintenance of existing
buildings may not be incurred without technical or professional advice having been
received from the Head of Property Assets & Facilities Management. Professional
fees will be charged where appropriate.

5.4

Each Chief Officer shall comply with the Standing Orders for Contracts when
incurring expenditure.

5.5

Each Chief Officer shall furnish the Chief Financial Officer with a list of authorised
signatories together with specimen signatures, details of the areas of responsibility
and financial limits of authorisation of each employee and shall also promptly
advise in writing of any additions to or deletions from the list. An annual review will
be undertaken by Finance Services and Chief Officers are required to assist with
this exercise.

5.6

Each Chief Officer shall also ensure that electronic signature authorisation limits
for their employees are approved by them and that additions or deletions are
notified promptly to Finance Services. Such authorisation limits will be reviewed
annually by Finance Services with the assistance of Chief Officers.

5.7

Chief Officers seeking approval to lease non-property assets must obtain advice
from the Chief Financial Officer and Head of Legal & Democratic Services and
incorporate such advice into any report presented to a Committee.

5.8

Any consultants considered for appointment must have the appropriate

Professional Indemnity/Public Liability Insurance which must be evidenced to the
Chief Financial Officer before appointment. The Head of Legal & Democratic
Services will issue a letter of appointment which will advise that compliance with
the Councils operating procedures and regulations is compulsory.

5.9

Expenditure on Council properties repairs, maintenance and jobbing works shall

only be authorised when provided by Contractors registered under the terms of the
Inland Revenue Construction Industry Scheme.

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9.

SALARIES, WAGES AND ESTABLISHMENTS

9.1

With the general exception of pensions to former employees the payment of

salaries, wages, compensations and other emoluments to all employees of the
Council shall be made by the Head of Organisational Development, HR &
Communications.

9.2

Without the authority of the Council on the recommendation of the Policy &
Resources Committee: No permanent employee at Grade N or above shall be employed in excess of
the approved establishment.

Amendments to the permanent establishment below Grade N require

approval from the Chief Executive, Head of Organisational Development, HR
& Communications, Chief Financial Officer and Corporate Management
Team.

Employees shall normally be appointed to the first incremental point of the

salary scale of the post. Where there are extenuating factors e.g.
experience, existing salary require the placing can be reviewed by the Chief
Officer in conjunction with the Head of Organisational Development, HR &
Communications with the Chief Executive having the final say in the event
that agreement cannot be reached;
The appropriate Conditions of Service shall apply to all employees.
9.3

Alterations to rates of wages and salaries and to Conditions of Service for

employees agreed by the relevant National Negotiating Bodies, shall be applied
from the effective dates specified, subject to the reference to the Council of any
matter in which there is a discretion.

9.4

Each Chief Officer shall ensure that the Head of Organisational Development, HR
& Communications is informed immediately and upon the prescribed form of all
matters affecting the payment of such salaries and wages and in particular: Appointments, resignations, dismissals, suspensions, secondments and
transfers;
Changes in remuneration, other than normal increments and pay awards and
agreements of general application;
Absences from duty for sickness or other reason, apart from approved leave;
Information necessary to maintain records of service for superannuation,
income tax, etc.

9.5

Appointments of all employees shall be made in accordance with the regulations of

the Council and approved establishments, grades and rates of pay.

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9.6

All individuals employed by the Council shall be paid through the payroll system
and no "self-employed" person shall be appointed without the specific prior written
approval of the Chief Executive or relevant Corporate Director.

9.7

All time records or other "pay" documents shall be in a form prescribed or

approved by the Head of Organisational Development, HR & Communications and
shall be certified in manuscript by or on behalf of the appropriate Chief Officer and
returned timeously to the Head of Organisational Development, HR &
Communications. The Certifying Officer must be satisfied that: Hours claimed have been worked;
Where applicable, overtime hours have been correctly calculated;
Summations are correct.

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10.

CAPITAL PROGRAMME - PREPARATION AND MONITORING

10.1

The Council produces a Capital Programme for the current and a minimum of the
next 3 financial years. The resources available over this period are estimated by
the Chief Financial Officer.

10.2

The Chief Financial Officer shall include within the draft Capital Programme all
projects which have been approved by the Policy & Resources Committee
following a report which includes a project appraisal.

10.3

A report seeking the consideration of a project to be included within the draft

Capital Programme shall include the following:(a) Details of the facilities it is proposed to provide.
(b) The need for the project and the benefits which will accrue to the Council and
Community. The benefit should be quantified wherever possible and linked to
the Councils Strategic Objectives.
(c) The total estimated Capital Costs of the project including fees, equipment and
other ancillary costs.
(d) Details of any other proposed funding sources including partner contributions.
(e) The estimated future revenue implications (or savings) arising from the project
and the proposed source from which any additional costs (excluding loans
charges) are to be met.
(f) A detailed phasing of Capital costs over financial years on the basis that the
project will be approved as part of the next budget round.

10.4

The relevant Chief Officer shall submit the report outlined in 10.3 to the Asset
Management Corporate Improvement Group for discussion and consideration and
thereafter to the Corporate Management Team prior to submission to the relevant
Committee.

10.5

For significant Capital Projects an option appraisal should be incorporated within

the report highlighting funding options, risks and sustainability implications.

10.6

It shall be the responsibility of each Chief Officer to ensure that approved projects
proceed in line with approved timescales and the expenditure does not exceed the
sum allocated for each project in the Capital Programme.

10.7

Where it appears that the actual cost of projects or group of projects (where a
general budget allocation has been agreed) included in the approved Capital
Programme is likely to vary from the approved cost, it shall be the duty of the Chief
Officer concerned after consultation with the Chief Financial Officer to seek the
instructions of the Policy & Resources Committee as soon as possible.

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10.8

The Chief Financial Officer shall report each cycle to the Policy & Resources
Committee updating the financial position of the approved Capital Programme. In
addition the Chief Financial Officer and the relevant Corporate Director shall report
on the progress of all current Capital Projects to each meeting of the appropriate
Committee.

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