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					BUDGET BOOK
  2010/11
                                       CONTACTS

Winchester City Council
City Offices
Colebrook Street
Winchester SO23 9LJ

For General Enquiries
Tel: 01962 840222
http://www.winchester.gov.uk/contactusonline

Head of Finance
Tel: 01962 840224
E-mail: agarlick@winchester.gov.uk




Front Cover Image:
A £3.2m scheme to renovate the historic Guildhall is currently underway
www.winchester.gov.uk/guildhallrefurbishment
                                                                                                                                 Budget Book 2010/11

                                                                     CONTENTS


SECTION 1 - Introduction .............................................................................................................. 5
SECTION 2 - Council Tax & Precepts ........................................................................................... 6
   Summary Budget & Council Tax 2010/11.....................................................................................................6
   Parish Council Precepts and Council Taxes...............................................................................................10
   Winchester Town Account ..........................................................................................................................15
SECTION 3 - Value For Money (VfM) .......................................................................................... 15
SECTION 4 - Revenue Budgets................................................................................................... 17
   Organisational Structure .........................................................................................................................................17
   Best Value Accounting Code of Practice Standard Subjective Analysis .........................................................18
   REVENUE BUDGETS:...............................................................................................................................20
     GENERAL FUND ...................................................................................................................................20
     CORPORATE MANAGEMENT TEAM ...................................................................................................28
     FINANCIAL SERVICES..........................................................................................................................30
     INFORMATION MANAGEMENT & TECHNOLOGY..............................................................................32
     REVENUES ............................................................................................................................................34
     LEGAL SERVICES.................................................................................................................................37
     DEMOCRATIC SERVICES ....................................................................................................................39
     ESTATES ...............................................................................................................................................41
     CUSTOMER SERVICES........................................................................................................................44
     ENVIRONMENT .....................................................................................................................................46
     PLANNING .............................................................................................................................................52
     BUILDING CONTROL ............................................................................................................................54
     ACCESS & INFRASTRUCTURE ...........................................................................................................55
     ECONOMIC & CULTURAL SERVICES .................................................................................................58
     HUMAN RESOURCES...........................................................................................................................64
     STRATEGIC PLANNING........................................................................................................................66
     STRATEGIC HOUSING .........................................................................................................................67
     PARTNERSHIPS, COMMUNICATION & IMPROVEMENT..........................................................................70
     HOUSING REVENUE ACCOUNT (LANDLORD SERVICES) .....................................................................73
SECTION 5 - Capital Strategy & Programme ............................................................................. 79
SECTION 6 - Reserves ................................................................................................................. 84
SECTION 7 - Risk Assessment ................................................................................................... 86
SECTION 8 - Glossary.................................................................................................................. 91
                                                                          Budget Book 2010/11

                                        FOREWORD

Budget Speech, Winchester City Council – 18 February 2010
Councillor Frederick Allgood
Portfolio: Finance and Efficiency




MORE FOR LESS

Last week I went to a conference on the new idea of Total Space that the Government is
asking the public sector to embrace. Put very simply the idea of Total Space is to do more
with less money.

This is particularly relevant now as we prepare a General Fund Budget for 2010-11 against
a very difficult economic background which is familiar to members of the council. The crisis
in the banking industry, the steps taken by the government and the Bank of England,
exceptionally low interest rates and similar problems in other countries in Europe, America
and the Far East have been well documented.

For the Council the main impact is that interest rates remain very low and we are being
deprived of more than £1 million in interest we might have expected before the crisis and
secondly the Government’s massive debts have resulted in a severe cutback in funding for
local government.

In fact the pressure on income in this year’s budget comes to £1.5 million – mostly from
lower investment income of £1.3 million, £100,000 less income from planning fees and
£99,000 less in land charges. The loss of income continues into next year.

Pressures on the Budget

In addition to the loss of interest we have suffered, there are three other key matters that
affect our approach to this year’s Budget. They are: growth of the base budget; pressure on
services and unavoidable growth items.

The growth in the base budget results from the decision we took last year that because of
the exceptional nature of the financial crisis and the massive loss of income, instead of
balancing the budget year on year as was our normal practice we would seek to balance the
budget over two years. So we took cash from our reserves to finance the baseline
expenditure as a one-off but this is not available for next year having fulfilled our pledge to
balance the budget over the two years. That is a cost of £400,000.


The pressure on our services comes to £573,000. The major items are the need to increase
our expenditure to contractors by £220,000 under the terms of the agreement, pay
increments in employee contracts of £202,000 and increased pension payments another
                                            3
                                                                            Budget Book 2010/11
                                         FOREWORD

£50,000. On top of this we are allowing £70,000 for general pay inflation. The employers’
side in the local government pay bargaining has called for a zero pay increase for 2010-11
and this council supports that. However we believe it will be realistic to budget at this stage
for a possible 0.5 percent increase and this we have done.

Thirdly we wish to introduce some improvements to our services. There are 23 items listed
in Appendix D. These include £48,000 for an energy management manager and surveyor.
This is an important post as it will help us save energy on our own buildings and reduce our
carbon footprint. This is in addition to the £2.3 million in our capital programme for various
measures to reduce energy consumption – a huge contribution to helping reduce the district
carbon footprint.

Yet we must do more and we are proposing to set aside £20,000 for initiatives to help other
organisations reduce their footprint so that the district will achieve its objective of a 10
percent cut in carbon emissions in the district by the end of 2010 and a 20 percent cut b y
the end of 2012. And we are continuing our grant to Winchester Action on Climate Change
of £18,000.

We are also supporting the Place Survey programme, investing in fees for external advice
on Silver Hill following the demise of Thornhill, increasing expenditure on the repair and
improvements in public conveniences, carrying our further work on the maintenance of our
foot bridges, and improvements to our car parks.

Bridging the Gap

This gives us a £1.7 million problem to address in the General Fund Budget – no easy task.

Against this we can set aside the growth and savings already approved for next year with
supplementary approvals. These included approved growth of £769,000, mainly for the new
Park and Ride facility, and an allowance for a drop in Guildhall revenue as a result of the
building works that we have now started.

Against this are the approved savings of £945,000 – mainly an increase in car parking
income that we introduced last month and this will bring in £660,000. We have also factored
in the £195,000 we will save from the rent of the West Wing now that we have acquired the
lease and £76,000 for the IMT support contract.

That leaves us with a hole of £1.5 million to fill and we propose to do this with increased
income of £243,000 and savings of £1,292,000.

This is the fourth year we have made savings of £1 million and yet we have been able to
maintain our services so well that the Audit Commission has upgraded our rating from only
Fair four years ago to Good.

The major additional income we expect to receive is increased subsidy for the payment of
benefit payments. Other increased income is from glass recycling, floral decorations,
contaminated land charges, emptying of dog waste bins and rental income.

We have listed 75 items of savings in the report at Appendix E2 and I will not read out every
one. The heads of each department were asked to put forward savings that would reduce

                                               4
                                                                             Budget Book 2010/11
                                          FOREWORD

their expenditure by five percent and we have selected those that we believe are feasible
and acceptable.

Savings in Members’ Allowances have also been considered and it is proposed to make a
5% reduction to the Allowances and Subsistence rates in 2010/11.

As with any forward plan or budget, there are risks in making forecasts and consideration
has been given to these within the cabinet report. We have also made allowance, in the
form of a “savings contingency” of £128,000, that the forecasts may not be fully achievable.

One risk identified in the report was in relation to the letting of Avalon House. We now know
that this will not be required by the Hampshire PCT as a headquarters building although it
will not be known until the end of March whether the NHS has a suitable alternative
requirement. Other parties’ requirements are also being considered. Inevitably each
month’s delay will mean a loss of income. This can be accommodated within the savings
contingency for a period. I shall continue to monitor the situation but am not proposing any
budget changes at this stage.

The Council is required to set a council tax for the Town Area of Winchester in the absence
of any elected body. The town fund is in serious trouble as a result of over-spending by
£90,000 this year. Savings or funding was required to balance the forecast shortfall next
year and repay the MIR, totalling £126,000. The balance left at the end of next year is likely
to be zero. The rest of the district will have to bail out the town account with a loan to keep it
afloat but this will be paid back with interest at the end of the financial year. We need to
address this problem by producing a reasonable fund balance.

External Income

External income is difficult to forecast with any accuracy. We believe it is prudent to assume
no great increase in interest rates during the next 12 months although there may be a slight
upward movement towards the end of the financial year. We believe we will continue to
receive some LABGI income and this is likely to stay about the same level as this year. Area
based grants are expected to be about £45,000.

There is the potential for Local Public Service Agreements performance reward of about
£500,000 split over two years evenly between capital and revenue. We have not received
any of this money so far and we have only estimates, some of which may be top-sliced by
the county council.

The revenue support grant and business rate will increase by a mere £35,000 – only 0.5
percent.


Council Tax

I come now to the level of council tax increase. Our aim is to keep any increase to a
minimum because of the difficulties many people face. It is tempting to go for a zero
increase, but that would mean additional savings, not only this year but every year.
Attractive as this may be, it is not in the best interests of our residents in the long run. I am
proposing a council tax increase from £124.38 to £126.27 – an additional £1.89 for a year –

                                                5
                                                                                                Budget Book 2010/11
                                                    FOREWORD

or about 3.5 pence a week. This amounts to a percentage rise of 1.5 percent. With the
County Council’s rise of 1.9 percent and similar rises for the Fire and Rescue Service and
the Police and allowing for various parish increases, the average increase for the residents
is just over 2 percent.

The gross budget we present this evening is £18,652,738 and a net city expenditure of
£13,192,191.

I would like to express my sincere thanks to Alexis Garlick and her financial team for all the
work that has gone into the preparation of the budget with many variations over the last few
months. The huge amount of detail in the budget paper indicates how much needs to be
calculated and checked and re-checked.

My thanks also go to my Cabinet colleagues, the Chief Executive, the corporate directors
and the Heads of Service, all of whom have given a great deal of advice and support since
the Budget discussions started last September.

We set out with four key objectives in the budget cycle - to present a balanced budget, to
use reserves on only one-off items, that growth is paid for by savings and to support the
corporate priorities. We have achieved all of this as we seek to promote economic
prosperity, maintain a high quality environment for our district, develop strong and safe
communities and increase our own efficiency. We have consulted widely on all of this both
within the council in the scrutiny bodies and with our external partners.

It is a budget that seeks to do more for less and I commend it to the Council.

-------------------------------------------------------------------------------------------------------




                                                            6
                                                                          Budget Book 2010/11

                                      INTRODUCTION


This budget book is intended to give an insight into the Council's finances to residents of the
District and others as well as being a working document for Councillors and officers. The
2010/11 budget was approved by Council on the 18th February 2010 (CAB 1964 provides
more detail).

The budget process is linked closely to the Sustainable Community Strategy and the
Corporate Business Plan. Following approval of the Financial Strategy in July 2009,
Cabinet has reviewed the Sustainable Community Strategy and Corporate Business Plan
and associated budgets. The Council approved the updated Sustainable Community
Strategy and Corporate Business Plan at its meeting on 13 January 2010 (CAB1935 and
CL62 refer). The Sustainable Community Strategy and Corporate Business Plan have been
taken into account in preparing the 2010/11 budget.

The Financial Strategy sets out the key principles applied when setting the budget. These
are as follows:

   -   The revenue budget for the forthcoming year will be balanced;
   -   Reserves will not be used to fund annual, recurring expenditure;
   -   Savings proposals will be sufficient to fund Growth proposals and to eliminate any
       projected deficit;
   -   Growth proposals will not create a revenue deficit in future financial years without
       equivalent forward savings also being identified;
   -   Growth and Savings proposals will be considered in relation to the Council’s
       corporate objectives and priorities;
   -   Inflation will be applied only to budgets for staff and external contracts.

Over recent years, the Council has achieved significant savings and efficiencies and
continues to work hard to ensure that ongoing savings are delivered.




Alexis Garlick, FCCA
Head of Finance
March 2010




                                               7
                                                                                    Budget Book 2010/11
                                          COUNCIL TAX & PRECEPTS


Summary Budget 2010/11

This budget covers all of the Council's running costs and income, as published in the
Council Tax Leaflet 2010/11.

GROSS                NET                                                          GROSS                NET
 COST     INCOME    COST                                                           COST     INCOME    COST
 £'000      £'000   £'000                                    SERVICE               £'000      £'000   £'000
 23,365    23,365           0   Council Housing                                    23,404    23,404           0
 20,704    20,174      530      Housing Benefits                                   24,389    23,925      464
  2,870       270    2,600      Other Housing Services                              2,498       178    2,319
  5,845     5,605      240      Highways & Transport                                5,458     6,197     -739
  5,577     2,088    3,489      Planning & Development                              5,864     2,245    3,619
  5,453       533    4,920      Culture, Recreation & Related Services              4,827       822    4,005
  7,196       702    6,494      Environment & Regulatory                            6,752       877    5,876
  2,719         4    2,715      Corporate & Democratic Core                         2,955         4    2,951
                                Central Services to the Public:
  5,528     5,145      383      - Council Tax Benefits                              6,258     5,868      390
  1,175       354      821      - Council Tax & Rate Collection                     1,086       354      731
  1,460       331    1,129      Other Central Services to the Public                1,353       365      988
 -4,861     3,935   -8,796      Interest & Other Operating Income & Expenditure    -2,351     3,719   -6,069

 77,031    62,506   14,525      Total Operational Expenditure                      82,494    67,958   14,536

     0        878     -878      Contributions to & from General Fund Reserves         87        567     -480
 77,031    63,384   13,647      TOTALS                                             82,581    68,525   14,056
                     2,031      Parish Precepts                                                        2,098
                    15,678      Budget Requirement                                                    16,154
                                Financed by:
                                Government support
                    -5,669         -Non Domestic Rates Redistribution                                 -6,124
                    -1,308         -Revenue Support Grant                                               -889
                                   -Other Government Grants                                             -119
                        19      Surplus on Collection Fund                                               -38
                     8,720      Council Tax Requirement                                                8,984

                       808           - Winchester Town charge                                            864
                     2,031           - Precepts levied by parishes                                     2,098
                     5,881           - Winchester District charge                                      6,022
                    -8,720      Total Council Tax                                                      8,984




                                                                  8
                                                                           Budget Book 2010/11
                                COUNCIL TAX & PRECEPTS

Council Tax Summary

The Council Tax for Winchester City Council services has been set at £126.27 (£124.38 for
2009/10) for a Band D property, an increase of £1.89 or 1.5% over the previous year.
Council Taxpayers in the unparished Winchester Town area pay an additional £61.32
(£57.68 for 2009/10) at Band D for local services which, elsewhere in the District, are funded
from the local Parish tax.

 2009/10                                                    2010/11
DEMAND/                                                    DEMAND/
PRECEPT     BAND                                           PRECEPT     BAND       %
    £         D                                                £         D     Increase
 5,880,903   124.38 Winchester City Council                 6,022,083   126.27     1.5%
48,141,206 1,018.17 Hampshire County Council               49,498,687 1,037.88     1.9%
 6,719,258   142.11 Hampshire Police Authority              6,974,971   146.25     2.9%
                    Hampshire Fire and Rescue
 2,851,110    60.30 Authority                                  2,927,342    61.38       1.8%
                    Council Tax (Excl.
                    Winchester Town or Parish
63,592,476 1,344.96 Charges)                               65,423,083 1,371.78          2.0%
   807,857    57.68 Winchester Town Charge                    863,506    61.32          6.3%
 2,030,914    61.03 Parishes (Weighted Average)             2,097,895    62.42          2.3%
                    Total weighted average                                              2.1%



Winchester Town Account

Although Winchester City Council is the local authority for the whole 250 square mile area of
Winchester district (serving over 112,000 people) the rural areas also have local community
representation through Parish or Town Councils, or Parish Meetings. They provide a focus
for the discussion of local issues and consideration of solutions. For the Winchester town
area, there is not a similar elected body, so the City Council decided in 2002 to establish the
Winchester Town Forum, to cover the six unparished Town wards. The membership of the
Forum is the 18 Councillors who represent those wards.

The current strategy is available to view by clicking below:
Winchester Town A/C Financial Strategy




                                               9
                                                                                                                                    Budget Book 2010/11


                                                  COUNCIL TAX & PRECEPTS

PARISH COUNCIL PRECEPTS AND COUNCIL TAXES 2010/11

                                                                    TAX                                           BASIC
                                                                   RATE                                          AMOUNT
                                                                   BAND      BASIC    BAND     BAND     BAND     & BAND    BAND     BAND     BAND     BAND
                               EXPENDITURE        TAX BASE           D      AMOUNT      A       B          C        D        E        F       G        H
                      (1)          (2)               (3)            (4)       (5)      (6)      (7)      (8)       (9)      (10)    (11)     (12)     (13)
                                    £                               £         £         £       £        £         £         £       £        £        £
BILLING AUTHORITY
  WINCHESTER CITY COUNCIL          6,022,083        47,692.11      126.27    126.27    84.18    98.21   112.24    126.27   154.33   182.39   210.45   252.54


SPECIAL AREAS
(BILLING AUTHORITY)
  WINCHESTER TOWN                       863,506     14,081.66       61.32    187.59   125.06   145.90   166.75    187.59   229.28   270.96   312.65   375.18


PARISHES
 BADGER FARM                             27,900        982.74       28.39    154.66   103.11   120.29   137.48    154.66   189.03   223.40   257.77   309.32
 BEAUWORTH                                   0             55.51     0.00    126.27    84.18    98.21   112.24    126.27   154.33   182.39   210.45   252.54
 BIGHTON                                  2,750        166.02       16.56    142.83    95.22   111.09   126.96    142.83   174.57   206.31   238.05   285.66
 BISHOPS SUTTON                           3,540        218.78       16.18    142.45    94.97   110.79   126.62    142.45   174.11   205.76   237.42   284.90
 BISHOPS WALTHAM                        322,393      2,718.59      118.59    244.86   163.24   190.45   217.65    244.86   299.27   353.69   408.10   489.72
 BOARHUNT                                13,000        247.09       52.61    178.88   119.25   139.13   159.00    178.88   218.63   258.38   298.13   357.76
 BRAMDEAN & HINTON AMPNER                 5,000        217.95       22.94    149.21    99.47   116.05   132.63    149.21   182.37   215.53   248.68   298.42
 CHERITON                                 9,000        300.29       29.97    156.24   104.16   121.52   138.88    156.24   190.96   225.68   260.40   312.48
 CHILCOMB                                    0             56.54     0.00    126.27    84.18    98.21   112.24    126.27   154.33   182.39   210.45   252.54
 COLDEN COMMON                          122,415      1,585.19       77.22    203.49   135.66   158.27   180.88    203.49   248.71   293.93   339.15   406.98
 COMPTON & SHAWFORD                      27,170        819.81       33.14    159.41   106.27   123.99   141.70    159.41   194.83   230.26   265.68   318.82
 CORHAMPTON & MEONSTOKE                   9,800        386.95       25.33    151.60   101.07   117.91   134.76    151.60   185.29   218.98   252.67   303.20
 CRAWLEY                                 12,500        221.23       56.50    182.77   121.85   142.15   162.46    182.77   223.39   264.00   304.62   365.54
 CURDRIDGE                               18,000        627.01       28.71    154.98   103.32   120.54   137.76    154.98   189.42   223.86   258.30   309.96
 DENMEAD                                331,189      2,715.40      121.97    248.24   165.49   193.08   220.66    248.24   303.40   358.57   413.73   496.48
 DROXFORD                                10,000        330.93       30.22    156.49   104.33   121.71   139.10    156.49   191.27   226.04   260.82   312.98
 DURLEY                                  15,500        470.83       32.92    159.19   106.13   123.81   141.50    159.19   194.57   229.94   265.32   318.38
 EXTON                                     140         132.79        1.05    127.32    84.88    99.03   113.17    127.32   155.61   183.91   212.20   254.64

                                                                   10
                                                                                                                                               Budget Book 2010/11

                                                              COUNCIL TAX & PRECEPTS
                                                                                                                   BASIC
                                                         TAX                                                      AMOUNT
                                              TAX        RATE         BASIC                                       & BAND
                           EXPENDITURE       BASE       BAND D       AMOUNT      BAND A       BAND B    BAND C       D       BAND E    BAND F      BAND G     BAND H
                 (1)           (2)            (3)         (4)          (5)           (6)        (7)      (8)        (9)       (10)      (11)        (12)       (13)
                                £                         £            £             £          £         £         £          £         £           £          £
PARISHES
 HAMBLEDON                          14,000    504.49       27.75       154.02        102.68    119.79    136.91     154.02    188.25    222.47       256.70    308.04
 HEADBOURNE WORTHY                   3,500    230.64       15.18       141.45         94.30    110.02    125.73     141.45    172.88    204.32       235.75    282.90
 HURSLEY                            30,000    426.51       70.34       196.61        131.07    152.92    174.76     196.61    240.30    283.99       327.68    393.22
 ITCHEN STOKE & OVINGTON             2,200    125.24       17.57       143.84         95.89    111.88    127.86     143.84    175.80    207.77       239.73    287.68
 ITCHEN VALLEY                      13,820    727.08       19.01       145.28         96.85    113.00    129.14     145.28    177.56    209.85       242.13    290.56
 KILMESTON                           3,600    136.53       26.37       152.64        101.76    118.72    135.68     152.64    186.56    220.48       254.40    305.28
 KINGS WORTHY                   109,640      1,808.64      60.62       186.89        124.59    145.36    166.12     186.89    228.42    269.95       311.48    373.78
 LITTLETON & HARESTOCK              58,750   1,506.01      39.01       165.28        110.19    128.55    146.92     165.28    202.01    238.74       275.47    330.56
 MICHELDEVER                        40,000    627.01       63.79       190.06        126.71    147.82    168.94     190.06    232.30    274.53       316.77    380.12
 NEW ALRESFORD                  245,000      2,297.05    106.66        232.93        155.29    181.17    207.05     232.93    284.69    336.45       388.22    465.86
 NORTHINGTON                         3,380    125.74       26.88       153.15        102.10    119.12    136.13     153.15    187.18    221.22       255.25    306.30
 OLD ALRESFORD                       9,000    257.89       34.90       161.17        107.45    125.35    143.26     161.17    196.99    232.80       268.62    322.34
 OLIVERS BATTERY                    24,000    759.97       31.58       157.85        105.23    122.77    140.31     157.85    192.93    228.01       263.08    315.70
 OTTERBOURNE                        26,682    698.05       38.22       164.49        109.66    127.94    146.21     164.49    201.04    237.60       274.15    328.98
 OWSLEBURY                          17,000    383.02       44.38       170.65        113.77    132.73    151.69     170.65    208.57    246.49       284.42    341.30
 SHEDFIELD                          84,985   1,633.78      52.02       178.29        118.86    138.67    158.48     178.29    217.91    257.53       297.15    356.58
 SOBERTON                           27,000    826.25       32.68       158.95        105.97    123.63    141.29     158.95    194.27    229.59       264.92    317.90
 SOUTH WONSTON                      64,597   1,172.50      55.09       181.36        120.91    141.06    161.21     181.36    221.66    261.96       302.27    362.72
 SOUTHWICK & WIDLEY                 11,700    280.80       41.67       167.94        111.96    130.62    149.28     167.94    205.26    242.58       279.90    335.88
 SPARSHOLT                           6,353    301.36       21.08       147.35         98.23    114.61    130.98     147.35    180.09    212.84       245.58    294.70
 SWANMORE                       113,000      1,296.90      87.13       213.40        142.27    165.98    189.69     213.40    260.82    308.24       355.67    426.80
 TICHBORNE                           3,500     86.03       40.68       166.95        111.30    129.85    148.40     166.95    204.05    241.15       278.25    333.90
 TWYFORD                            45,000    714.64       62.97       189.24        126.16    147.19    168.21     189.24    231.29    273.35       315.40    378.48
 UPHAM                              12,250    321.42       38.11       164.38        109.59    127.85    146.12     164.38    200.91    237.44       273.97    328.76
 WARNFORD                             950     111.70          8.50     134.77         89.85    104.82    119.80     134.77    164.72    194.67       224.62    269.54
 WEST MEON                          20,705    379.54       54.55       180.82        120.55    140.64    160.73     180.82    221.00    261.18       301.37    361.64
 WHITELEY                           50,189   1,255.05      39.99       166.26        110.84    129.31    147.79     166.26    203.21    240.15       277.10    332.52
 WICKHAM                        100,797      1,765.93      57.08       183.35        122.23    142.61    162.98     183.35    224.09    264.84       305.58    366.70
 WONSTON                            26,000    597.03       43.55       169.82        113.21    132.08    150.95     169.82    207.56    245.30       283.03    339.64

                                                                                11
                                                                                                                          Budget Book 2010/11

                                                 COUNCIL TAX & PRECEPTS
                                                                                                 BASIC
                                                TAX                                             AMOUNT
                                     TAX        RATE       BASIC                                & BAND
                  EXPENDITURE       BASE       BAND D     AMOUNT    BAND A    BAND B   BAND C      D     BAND E   BAND F      BAND G   BAND H
        (1)           (2)            (3)         (4)        (5)         (6)     (7)     (8)       (9)     (10)     (11)        (12)     (13)
                       £                         £          £           £       £        £        £        £        £           £        £
PARISH TOTAL          8,983,484    95,384.22      94.18
WINCHESTER TOWN        863,506     14,081.66      61.32
TOTAL                 9,846,990   109,465.88      89.95




                                                                   12
                                                                                             Budget Book 2010/11

                                  COUNCIL TAX & PRECEPTS


PARISH COUNCIL PRECEPTS AND COUNCIL TAXES 2010/11




                              BAND A      BAND B      BAND C      BAND D      BAND E      BAND F      BAND G      BAND H
              (1)               (2)         (3)         (4)         (5)         (6)         (7)         (8)         (9)
                                      £           £           £           £           £           £           £           £
BILLING AUTHORITY
  WINCHESTER CITY COUNCIL        84.18      98.21      112.24      126.27      154.33      182.39      210.45      252.54



PRECEPT AUTHORITY
  HAMPSHIRE COUNTY COUNCIL     691.92      807.24      922.56     1,037.88    1,268.52    1,499.16    1,729.80    2,075.76

  POLICE AUTHORITY               97.50     113.75      130.00      146.25      178.75      211.25      243.75      292.50

  FIRE AND RESCUE AUTHORITY      40.92      47.74       54.56       61.38       75.02       88.66      102.30      122.76


Total (HCC,HPA & HFRA)         830.34      968.73     1,107.12    1,245.51    1,522.29    1,799.07    2,075.85    2,491.02



SPECIAL AREAS
 (BILLING AUTHORITY)
  WINCHESTER TOWN              955.40     1,114.63    1,273.87    1,433.10    1,751.57    2,070.03    2,388.50    2,866.20



PARISHES
  BADGER FARM                  933.45     1,089.02    1,244.60    1,400.17    1,711.32    2,022.47    2,333.62    2,800.34
  BEAUWORTH                    914.52     1,066.94    1,219.36    1,371.78    1,676.62    1,981.46    2,286.30    2,743.56
  BIGHTON                      925.56     1,079.82    1,234.08    1,388.34    1,696.86    2,005.38    2,313.90    2,776.68
  BISHOPS SUTTON                925.31    1,079.52    1,233.74    1,387.96    1,696.40    2,004.83    2,313.27    2,775.92
  BISHOPS WALTHAM              993.58     1,159.18    1,324.77    1,490.37    1,821.56    2,152.76    2,483.95    2,980.74
  BOARHUNT                      949.59    1,107.86    1,266.12    1,424.39    1,740.92    2,057.45    2,373.98    2,848.78
  BRAMDEAN & HINTON AMPNER     929.81     1,084.78    1,239.75    1,394.72    1,704.66    2,014.60    2,324.53    2,789.44
  CHERITON                      934.50    1,090.25    1,246.00    1,401.75    1,713.25    2,024.75    2,336.25    2,803.50
  CHILCOMB                     914.52     1,066.94    1,219.36    1,371.78    1,676.62    1,981.46    2,286.30    2,743.56
  COLDEN COMMON                 966.00    1,127.00    1,288.00    1,449.00    1,771.00    2,093.00    2,415.00    2,898.00
  COMPTON & SHAWFORD           936.61     1,092.72    1,248.82    1,404.92    1,717.12    2,029.33    2,341.53    2,809.84
  CORHAMPTON & MEONSTOKE        931.41    1,086.64    1,241.88    1,397.11    1,707.58    2,018.05    2,328.52    2,794.22
  CRAWLEY                      952.19     1,110.88    1,269.58    1,428.28    1,745.68    2,063.07    2,380.47    2,856.56
  CURDRIDGE                     933.66    1,089.27    1,244.88    1,400.49    1,711.71    2,022.93    2,334.15    2,800.98
  DENMEAD                      995.83     1,161.81    1,327.78    1,493.75    1,825.69    2,157.64    2,489.58    2,987.50
  DROXFORD                      934.67    1,090.44    1,246.22    1,402.00    1,713.56    2,025.11    2,336.67    2,804.00
  DURLEY                       936.47     1,092.54    1,248.62    1,404.70    1,716.86    2,029.01    2,341.17    2,809.40
  EXTON                        915.22     1,067.76    1,220.29    1,372.83    1,677.90    1,982.98    2,288.05    2,745.66




                                                      13
                                                                                             Budget Book 2010/11
                                       COUNCIL TAX & PRECEPTS
                           BAND A        BAND B      BAND C      BAND D      BAND E      BAND F      BAND G      BAND H
             (1)             (2)           (3)         (4)         (5)         (6)         (7)         (8)         (9)
                                   £             £           £           £           £           £           £           £
PARISHES
 HAMBLEDON                  933.02       1,088.52    1,244.03    1,399.53    1,710.54    2,021.54    2,332.55    2,799.06
 HEADBOURNE WORTHY          924.64       1,078.75    1,232.85    1,386.96    1,695.17    2,003.39    2,311.60    2,773.92
 HURSLEY                    961.41       1,121.65    1,281.88    1,442.12    1,762.59    2,083.06    2,403.53    2,884.24
 ITCHEN STOKE & OVINGTON    926.23       1,080.61    1,234.98    1,389.35    1,698.09    2,006.84    2,315.58    2,778.70
 ITCHEN VALLEY              927.19       1,081.73    1,236.26    1,390.79    1,699.85    2,008.92    2,317.98    2,781.58
 KILMESTON                  932.10       1,087.45    1,242.80    1,398.15    1,708.85    2,019.55    2,330.25    2,796.30
 KINGS WORTHY               954.93       1,114.09    1,273.24    1,432.40    1,750.71    2,069.02    2,387.33    2,864.80
 LITTLETON & HARESTOCK      940.53       1,097.28    1,254.04    1,410.79    1,724.30    2,037.81    2,351.32    2,821.58
 MICHELDEVER                957.05       1,116.55    1,276.06    1,435.57    1,754.59    2,073.60    2,392.62    2,871.14
 NEW ALRESFORD              985.63       1,149.90    1,314.17    1,478.44    1,806.98    2,135.52    2,464.07    2,956.88
 NORTHINGTON                932.44       1,087.85    1,243.25    1,398.66    1,709.47    2,020.29    2,331.10    2,797.32
 OLD ALRESFORD              937.79       1,094.08    1,250.38    1,406.68    1,719.28    2,031.87    2,344.47    2,813.36
 OLIVERS BATTERY            935.57       1,091.50    1,247.43    1,403.36    1,715.22    2,027.08    2,338.93    2,806.72
 OTTERBOURNE                940.00       1,096.67    1,253.33    1,410.00    1,723.33    2,036.67    2,350.00    2,820.00
 OWSLEBURY                  944.11       1,101.46    1,258.81    1,416.16    1,730.86    2,045.56    2,360.27    2,832.32
 SHEDFIELD                  949.20       1,107.40    1,265.60    1,423.80    1,740.20    2,056.60    2,373.00    2,847.60
 SOBERTON                   936.31       1,092.36    1,248.41    1,404.46    1,716.56    2,028.66    2,340.77    2,808.92
 SOUTH WONSTON              951.25       1,109.79    1,268.33    1,426.87    1,743.95    2,061.03    2,378.12    2,853.74
 SOUTHWICK & WIDLEY         942.30       1,099.35    1,256.40    1,413.45    1,727.55    2,041.65    2,355.75    2,826.90
 SPARSHOLT                  928.57       1,083.34    1,238.10    1,392.86    1,702.38    2,011.91    2,321.43    2,785.72
 SWANMORE                   972.61       1,134.71    1,296.81    1,458.91    1,783.11    2,107.31    2,431.52    2,917.82
 TICHBORNE                  941.64       1,098.58    1,255.52    1,412.46    1,726.34    2,040.22    2,354.10    2,824.92
 TWYFORD                    956.50       1,115.92    1,275.33    1,434.75    1,753.58    2,072.42    2,391.25    2,869.50
 UPHAM                      939.93       1,096.58    1,253.24    1,409.89    1,723.20    2,036.51    2,349.82    2,819.78
 WARNFORD                   920.19       1,073.55    1,226.92    1,380.28    1,687.01    1,993.74    2,300.47    2,760.56
 WEST MEON                  950.89       1,109.37    1,267.85    1,426.33    1,743.29    2,060.25    2,377.22    2,852.66
 WHITELEY                   941.18       1,098.04    1,254.91    1,411.77    1,725.50    2,039.22    2,352.95    2,823.54
 WICKHAM                    952.57       1,111.34    1,270.10    1,428.86    1,746.38    2,063.91    2,381.43    2,857.72
 WONSTON                    943.55       1,100.81    1,258.07    1,415.33    1,729.85    2,044.37    2,358.88    2,830.66




                                                      14
                                                                              Budget Book 2010/11
                                COUNCIL TAX & PRECEPTS
                          COUNCIL TAX ON WINCHESTER TOWN AREA



                                                 2008/09       2009/10        2009/10       2010/11
                                                 Outturn       Original       Revised       Budget

                                                    £             £              £             £



Recreation Grounds & Open Spaces                  611,168       542,954        574,755       553,962

Grants                                             31,021        46,760         47,388        41,813

Cemeteries                                         40,679        45,188         69,166        39,686

Community Wardens (contrbn)                        45,000        45,000         45,000        45,000

Public Conveniences (contrbn)                              0     40,000         40,000        50,000

Footway Lighting                                   29,713        35,849         37,047        26,401

Theatre Royal (contrbn)                                    0     20,000         20,000        20,000

Christmas Lights                                    9,528        16,275         14,936        14,936

Town Forum Support                                  5,584        13,150          5,595         5,595

Bus Shelter Cleaning & Maintenance                 12,312        12,670         15,970        10,970

20 mph speed limit                                         0     10,000                 0             0

Allotments                                         (1,171)       (1,550)        (1,018)       (1,018)

Maintenance Work to Council Owned Bridges                  0              0     30,000        15,000

Urban Neighbourhood Plans                                  0              0             0      1,500

Grit Bins                                                  0              0             0      4,000

Total Expenditure                                 783,834       826,295        898,839       827,845



PROCEEDS OF COUNCIL TAX                          (770,700)     (807,857)      (807,857)     (863,506)

Interest on balance                                (3,357)       (3,391)          (548)               0




                                            15
                                                                              Budget Book 2010/11
                                    COUNCIL TAX & PRECEPTS

                                                 2008/09        2009/10     2009/10       2010/11
                                                 Outturn        Original    Revised       Budget

                                                      £            £          £             £


Variation in Balances                                  9,777      15,047      90,434       (35,661)



FUND BALANCE: 1st April                              (64,550)    (85,649)    (54,773)               0

Transfer to / (from) Major Investment Reserve                                (35,661)       35,661

FUND BALANCE CARRIED FORWARD                         (54,773)    (70,602)             0         (0)




Tax Base                                              14,003      14,005      14,005        14,082



Tax at Band D                                         £55.04      £57.68      £57.68        £61.32




                                                16
                                                                            Budget Book 2010/11
                                  VALUE FOR MONEY (VFM)

Value for money can be defined as the relationship between price, productivity and
outcomes. It is a product of the
       •   price paid for the resources used in providing a service
       •   level of productivity achieved by those resources
       •   measure of the outcome achieved by the service
Efficiency is achieved when value for money is high. This is when
       •   cost is low
       •   productivity is high
       •   outcomes are realised

Winchester City Council has achieved significant efficiency or Value for Money (VfM) gains
already. In the three years from 2005/06 to 2007/08 the Council reported cumulative Annual
Efficiency Savings amounting to £1.941m, which was £0.352m above the Government
target. Of this, £1.536m were “cashable” savings having an immediate and direct impact on
the money available to support the delivery of the Council’s services.
During the 2007 Comprehensive Spending Review (CSR) period, covering the financial
years 2008-09 to 2010-11 inclusive, councils in England are required to regularly submit
information on their forecasts and achievement of Value for Money (VfM) gains. This is done
twice a year (October and July) through one of the indicators in the National Indicator Set
(NIS): National Indicator 179 (NI179).
NI179 is defined as: the total net value of ongoing cash-releasing Value for Money gains
that have impacted since the start of the 2008/09 Financial Year. Value for Money gains
must persist for at least two full financial years after the year they first accrue.
Whilst there is no mandatory target at individual local authority level, there is an expectation
that new reported gains are made each year. The identification of VfM gains is intrinsically
linked to the budget setting process and any identified gains increase the available
resources, as reportable VfM gains must now all be ‘cashable’.
The Council’s Efficiency Strategy 2007-2010 was approved by Cabinet on 19 September
2007. The stated aim of the strategy is:

 To maximise efficiency, to release resources to target Council priorities, and to deliver high
 quality cost effective services.

In October 2009 the Cabinet set a target for VfM Gains for 2009/10 of £500,000. The
current forecast is that we shall exceed this target. The final outturn gains will be reported in
July 2010.




                                               17
                                                                       Budget Book 2010/11
                              VALUE FOR MONEY (VFM)


Winchester City Council’s forecast VfM Gains for the 3 year CSR period are summarised in
the table below:

                                                2009/10     2009/10      2010/11
                                                 Target    Forecast     Potential
                                                  £’000       £’000     Estimate
                                                                           £’000
Procurement                                          79           73         280
Business Process Improvement                        225          228         670
Collaboration                                        47           47         184
Asset Management                                    145          155         193
Total                                               496          503      1,327*

It is forecast that ongoing gains from 2008/09 and 2009/10 will amount to £0.551m for the
financial year 2010/11. From review of the budget savings presented in CAB1964 “Budget
and Council Tax 2010/11” totalling £2.48m, the maximum new potential VfM Gains identified
for 2010/11 amount to £0.776m. It is anticipated that this forecast will reduce on further
analysis against the strict NI179 VfM Gain criteria. Therefore the maximum potential
estimate for 2010/11 is £1.327m*. Please see CAB1979 “Value for Money (VfM) Update
2009/10 & 2010/11” for detail (link below).

BACKGROUND DOCUMENTS:

- CAB1979 Value for Money (VfM) Update 2009/10 & 2010/11

- CAB1964 Budget and Council Tax 2010/11

- DCLG Measuring and Reporting Value for Money Gains – 13 October 2009
http://www.communities.gov.uk/documents/localgovernment/pdf/1356036.pdf

- The Council’s Efficiency Strategy 2007 – 2010
http://www.winchester.gov.uk/Documents/Committees/Cabinet/1500_1599/CAB1517.pdf




                                           18
                                                                                                                           Budget Book 2010/11



                                                          REVENUE BUDGETS

SECTION 4.1 - Organisational Structure

                                                                             Chief Executive
                                                                              Simon Eden




            Corporate Director                   Corporate Director                             Corporate Director
              (Operations)                         (Governance)                                      (Policy)
               Steve Tilbury                      Stephen Whetnall                                 Bob Merrett

    •Customer Service Centre             •   Legal Services                                • Partnerships, Communication &
                    Paul Wood                         Howard Bone                          Improvement
    •   Environment                      •   Financial Services
                                                                                                       Jen Anderson                    Head of Org.
                Robert Heathcock                       Alexis Garlick                      • Strategic Planning                        Development
    •   Access & Infrastructure          •   Democratic Services
                                                                                                       Steve Opacic
                 Andy Hickman                         Chris Ashcroft                       • Strategic Housing
                                                                                                                                    • Human Resources
    •   Economic & Cultural Services     •   Information Management
                                                                                                      Andrew Palmer
                                                                                                                                        Alison Gavin
                 Eloise Appleby              & Technology
    •   Landlord Services                            Sheila Davidge
                 Richard Botham          •   Revenues & Benefits
    •   Planning Management                           Gill Cranswick
                   Simon Finch           •   Estates
    •   Building Control                              Kevin Warren
               Chris Griffiths Jones



            Operations Group                      Governance Group                                                   Policy Group


                                                                        19
                                                          Budget Book 2010/11




                           REVENUE BUDGETS

                 Best Value Accounting Code of Practice

Standard Subjective Analysis

Local Authorities present budgets in a standard format using CIPFA’s
(Chartered Institute of Public Finance and Accountancy) recommended
standard subjective analysis as shown below:

   1. Employees
           Direct Employee expenses – Salaries, Employer’s National
           Insurance Contribution, Employer’s retirement benefit cost,
           Agency staff, Employee expenses.
           Indirect Employee expenses – Relocation, Interview, Training,
           Advertising, Severance payments, Employee-related schemes.
           Contributions to employee-related provisions.

   2. Premises
           Repairs, alterations and maintenance of buildings, Energy costs,
           Rents, Rates, Water services, Fixtures and fittings,
           apportionment of expenses of operational buildings, Cleaning
           and domestic supplies, Grounds maintenance costs, Premises
           insurance, Contributions to premises-related provisions.

   3. Transport
           Direct transport costs, Recharges of vehicles hired from a
           central pool, Contract hire and operating leases, Public
           transport, Transport insurance, Car allowances, Contributions to
           transport-related provisions.

   4. Supplies and Services
            Equipment, furniture and materials, Catering, Clothes, uniform
            and laundry, Printing, stationery and general office expenses,
            Services, Communications and computing, Expenses (including
            postage, telephones, radio and computer costs), Grants and
            subscriptions (Grants – where goods or services are received in
            return), Private Finance Initiative and Public Private Partnership
            schemes, Contributions to provisions, Miscellaneous expenses.

   5. Third Party Payments
            A third party payment is a payment to an external provider or an
            internal service delivery unit defined as a trading operation
            which is operating independently, in return for the provision of a
            service or a subdivision of service. For example payments
            relating to the service delivery of the waste and recycling
            contract, and Community Grant payments.



                                     20
                                                      Budget Book 2010/11


                        REVENUE BUDGETS

6. Transfer Payments
         This includes the cost of payments to individuals for which no
         goods or services are received in return by the local authority.
         For example Housing Benefits (Rent allowances, Rent rebates,
         Rate rebates, Other).


7. Support Services
        Charges for services that support the provision of services to the
        public. For example Finance, IT, Human Resources, Property
        Management / Office Accommodation / Legal Services /
        Procurement Services, Corporate Services, Transport
        Functions.

8. Depreciation and Impairment Losses
        This provides the subjective analysis that will record the revenue
        impact of capital items in the service revenue accounts of the
        authority and includes; Depreciation, Loss on impairment of
        assets, and Amortisation of intangible fixed assets.

9. Income
        Government grants, Other grants and reimbursements and
        contributions, Customer and client receipts, Interest, Recharges,
        Credits resulting from soft loans.




                                  21
                                                                                          Budget Book 2010/11


                          REVENUE BUDGETS – GENERAL FUND

GENERAL FUND – the main revenue fund of a billing authority. Day-to-day
spending on services is met from the fund. Spending on the provision of
housing, however, must be charged to a separate Housing Revenue Account.


General Fund Subjective Summary
                      Subjective Analysis                      Actual 08-09    Original 09-10   Revised 09-10     Budget 10-11
                                                                  £000             £000             £000             £000
Expenditure           Employees                                     13,917            13,965          14,388           14,409
                      Premises                                       4,317             4,256           3,769             4,144
                      Transport                                          633              622              615              614
                      Supplies & Services                            5,128             4,630           5,210             4,609
                      Third party payments                           7,934             8,392           8,041             8,249
                      Transfer payments                             22,971            25,009          27,024           29,351
                      Depreciation & Impairment Losses               4,309             6,163           3,708             3,921
                      Expenditure Total                             59,210            63,037          62,756           65,297
Income                Income                                       (37,756)         (38,963)         (41,652)         (44,643)
                      Income (Internal)                               (536)            (577)            (516)            (486)
                      Income Total                                 (38,292)         (39,540)         (42,168)         (45,129)
Support Services      Support Services                              (1,553)          (2,221)          (1,545)          (1,515)
Gross Budget for General Fund Services                              19,365            21,276          19,043           18,653
Other Government Grants                                                                                 (113)            (119)
Reversal of Capital Financing                                                                         (3,708)          (3,921)
Interest & Investment Income (net)                                                                      (253)            (247)
Minimum Revenue Provision                                                                                                    51
Appropriations:
                      Transfers to or (from) Major Investment Reserve                                   (838)            (413)
                      Transfers to or (from) Earmarked Reserves                                         (393)            (103)
                      Transfers to or (from) Winchester Town Reserve                                       (91)              36
Net Budget Requirement                                                                                13,647           13,937


Funded by:
                      Council Tax                                                                     (6,689)          (6,886)
                      Revenue Support Grant & Non-domestic rates                                      (6,978)          (7,013)
                      (Surplus) / Deficit on Collection Fund                                                20              (38)
Available Funding                                                                                    (13,647)         (13,937)




                                                         22
                                                                                   Budget Book 2010/11


                         REVENUE BUDGETS – GENERAL FUND

General Fund Budget 2010/11 by Division
                                                                             Budget 2010/11

                                                                                    Net        Support
Group                Division                         Expenditure    Income      Expenditure   Services   TOTAL
                                                           £000       £000          £000        £000      £000


Corporate            Corporate Management Team                536            0          536       (513)       23
Management Team      Corporate                               (185)           0         (185)       661       476
Corporate Management Team Total                               351            0          351        148       499


Governance Group     Financial Services                       900        (45)           855       (691)      164
                     Financial Services - Corporate          (195)           0         (195)        33     (162)
                     Information Management &
                     Technology                              2,198       (74)         2,123     (2,330)    (207)
                     Revenues                               31,328   (30,202)         1,127        458     1,584
                     Legal Services                          1,011     (780)            231       (142)       90
                     Democratic Services                     1,271        (6)         1,265      1,433     2,697
                     Estates                                 2,874    (3,784)          (910)      (919)   (1,829)
Governance Group Total                                      39,387   (34,891)         4,496     (2,159)    2,337


Operations Group     Customer Services                        761         (3)           758       (777)      (18)
                     Environment                             7,431     (800)          6,631        515     7,146
                     Planning                                1,840    (1,484)           356        711     1,067
                     Building Control                         606      (639)            (34)       153       119
                     Access & Infrastructure                 5,975    (6,202)          (227)       329       103
                     Economic & Cultural Services            3,223     (747)          2,476        691     3,167
Operations Group Total                                      19,836    (9,875)         9,961      1,623    11,584



Organisational
Development          Human Resources                          526         (1)           525       (656)    (130)
Organisational Development Total                              526         (1)           525       (656)    (130)


Policy Group         Strategic Planning                       376            0          376         62       438
                     Strategic Housing                       2,458     (178)          2,279        111     2,391
                     Partnerships Communication &
                     Improvement                             2,224       (45)         2,179       (645)    1,534
Policy Group Total                                           5,058     (224)          4,835       (471)    4,363


Gross Budget for General Fund Services                      65,159   (44,991)        20,168     (1,515)   18,653




                                                      23
                                                                                                              Budget Book 2010/11




                                  REVENUE BUDGETS – GENERAL FUND

      Expenditure by Service 2010/11                          (Excluding Transfe r Payme nts)




                                          Revenues   Legal Services
                                                           3%     Democratic Services
                        Human Resources      5%                          4%
                              1%                                              Planning
                                                                                 5%


                                                                                         F.S. - Corporate
                                                                                               (1%)

       Environment
           21%                                                                                Customer Services
                                                                                                    2%


                                                                                                   Partnerships Communication
                                                                                                         & Improvement
                                                                                                               6%



                                                                                                   Financial Services
                                                                                                          2%
Chief Executive
      1%

                                                                                               Strategic Housing
                                                                                                      7%


                                                                                         Building Control
 A ccess & Inf rastructure
                                                                                                2%
          17%

                                                                               Estates
                                                                                 8%
                                     Corporate
                                              Economic & Cultural Services
                                       (1%)
                                                          9%




                                                         24
                                                                                   Budget Book 2010/11


                           REVENUE BUDGETS – GENERAL FUND
General Fund - Detailed

Section              Subjective Analysis                Actual 08-09    Original 09-10    Revised 09-10     Budget 10-11
                                                           £000             £000              £000             £000
Corporate Management Team

Corporate            Employees                                    465              486               483              501
Management Team      Premises                                       1                4                 4                4
                     Transport                                     19               14                18               23
                     Supplies & Services                           12                8                19                8
                     Income                                       (3)                0               (11)               0
                     Support Services                          (495)            (512)             (513)            (513)
Corporate Management Team Total                                     0                0                 0               23
Corporate            Employees                                      0                0                 0           (202)
                     Premises                                       1                2                 2                2
                     Transport                                      0                0                 0              (15)
                     Supplies & Services                           33               29                29               30
                     Income                                     (34)                 0                 0                0
                     Support Services                             224              225               661              661
Corporate Total                                                   224              256               692              476
Corporate Management Team Total                                   224              256               692              499


Governance Group
Financial Services   Employees                                    556              571               605              653
                     Premises                                       1                0                 0                0
                     Transport                                     22               19                24               24
                     Supplies & Services                          267              231               249              223
                     Depreciation & Impairment Losses               0                0                 0                0
                     Income                                     (33)               (45)              (45)             (45)
                     Support Services                          (672)            (662)             (690)            (691)
Financial Services Total                                          142              113               143              164

Financial Services   Employees                                      4           (565)                (12)          (197)
Corporate            Premises                                       0                0            (185)                 3
                     Supplies & Services                            2              (14)                3                0
                     Depreciation & Impairment Losses               0                0                 0                0
                     Income                                     (14)                 0                 0                0
                     Support Services                           (55)                42                 2               33
Financial Services Corporate Total                              (64)            (537)             (192)            (162)
                     Employees                                    436              450               465              605
Information
Management &         Premises                                       8                0                 0                8
Technology           Transport                                     17               19                21               19
                     Supplies & Services                          542              831               819              762
                     Third party payments                         626              574               619              421
                     Depreciation & Impairment Losses             226              468               384              384
                     Income                                     (53)               (32)              (63)             (74)
                     Income (Internal)                          (81)                 0                 0                0
                     Support Services                        (1,720)          (2,310)           (2,330)          (2,330)

Information
Management &
Technology Total                                                    2                0               (84)          (207)




                                                   25
                                                                                     Budget Book 2010/11


                         REVENUE BUDGETS – GENERAL FUND

Section                Subjective Analysis                Actual 08-09    Original 09-10    Revised 09-10    Budget 10-11
                                                             £000             £000              £000            £000
Revenues               Employees                                1,554             1,734            1,713            1,744
                       Premises                                       2                0                 0               0
                       Transport                                     51               46                55              57
                       Supplies & Services                          255              189               186             176
                       Third party payments                          13                0                 0               0
                       Transfer payments                       22,971            25,009           27,024          29,351
                       Depreciation & Impairment Losses               7                5                 3               1
                       Income                                 (24,193)         (25,726)          (27,838)        (30,202)
                       Support Services                             485              497               458             458
Revenues Total                                                  1,145             1,754            1,600            1,584
Legal Services         Employees                                    666              688               707             679
                       Premises                                     110              123               122             124
                       Transport                                     34               28                37              41
                       Supplies & Services                          123              124               136             149
                       Third party payments                          13                7                 7               7
                       Depreciation & Impairment Losses              10               13                10              10
                       Income                                    (680)            (756)             (691)           (780)
                       Support Services                          (159)            (188)             (142)           (142)
Legal Services Total                                                118               39               187              90
Democratic Services    Employees                                    449              431               428             488
                       Premises                                      97               69                99             102
                       Transport                                     52               57                56              56
                       Supplies & Services                          588              607               594             584
                       Third party payments                          20               23                23              24
                       Depreciation & Impairment Losses              15               39                22              16
                       Income                                       (8)               (6)              (6)             (6)
                       Income (Internal)                            (8)              (16)                0               0
                       Support Services                         1,396             1,333            1,433            1,433
Democratic Services Total                                       2,602             2,537            2,649            2,697
Estates                Employees                                    664              684               677             846
                       Premises                                 1,451             1,453            1,198            1,222
                       Transport                                     32               21                32              35
                       Supplies & Services                      1,063                601               727             515
                       Third party payments                           0                1                 1               1
                       Depreciation & Impairment Losses         1,748             1,219                237             255
                       Income                                  (3,765)          (3,734)           (3,466)         (3,506)
                       Income (Internal)                         (272)            (273)             (308)           (278)
                       Support Services                        (1,338)          (1,042)             (919)           (919)
Estates Total                                                    (417)          (1,071)           (1,821)         (1,829)
Governance Group Total                                          3,528             2,835            2,481            2,337




                                                     26
                                                                                    Budget Book 2010/11


                          REVENUE BUDGETS – GENERAL FUND

Section                   Subjective Analysis                Actual 08-09    Original 09-10    Revised 09-10     Budget 10-11
                                                                £000             £000              £000             £000
Operations Group
Customer Services         Employees                                    554              525               570              570
                          Transport                                     15               13                16               12
                          Supplies & Services                          174              154               233               98
                          Depreciation & Impairment Losses              48               99                85               81
                          Income                                       (5)               (3)               (3)              (3)
                          Income (Internal)                         (108)            (138)             (138)                 0
                          Support Services                          (675)            (650)             (777)            (777)
Customer Services Total                                                  3                0               (15)             (18)
Environment               Employees                                1,495             1,622            1,623             1,603
                          Premises                                 1,048             1,008            1,030                987
                          Transport                                    188              144               165              166
                          Supplies & Services                          411              328               423              461
                          Third party payments                     3,985             3,969            3,986             4,014
                          Depreciation & Impairment Losses             504              839               300              200
                          Income                                    (838)            (394)             (845)            (800)
                          Support Services                             555              584               515              515
Environment Total                                                  7,348             8,100            7,197             7,146
Planning                  Employees                                1,531             1,589            1,478             1,532
                          Premises                                       1               11                11               11
                          Transport                                    125              104               127              147
                          Supplies & Services                          195              187               245              143
                          Third party payments                         364                0                 0                0
                          Depreciation & Impairment Losses               1                1                 7                7
                          Income                                  (1,484)          (1,305)           (1,344)          (1,484)
                          Support Services                             727              745               711              711
Planning Total                                                     1,460             1,331            1,235             1,067
Building Control          Employees                                    459              494               489              464
                          Premises                                       0                0                 0                0
                          Transport                                     34               35                36               32
                          Supplies & Services                           98              120               130              109
                          Income                                    (604)            (637)             (637)            (639)
                          Support Services                             188              187               153              153
Building Control Total                                                 175              199               170              119
Access & Infrastructure   Employees                                1,256             1,268            1,266             1,267
                          Premises                                 1,048                994           1,018             1,224
                          Transport                                 (171)               (43)           (207)            (208)
                          Supplies & Services                          663              552               577              523
                          Third party payments                     1,790             2,689            2,075             2,406
                          Depreciation & Impairment Losses             487              797               551              763
                          Income                                  (5,401)          (5,464)           (5,576)          (6,133)
                          Income (Internal)                          (68)            (149)                (69)             (69)
                          Support Services                             506           (131)                329              329
Access & Infrastructure Total                                          111              513               (35)             103




                                                      27
                                                                                  Budget Book 2010/11


                         REVENUE BUDGETS – GENERAL FUND


Section      Subjective Analysis                Actual 08-09    Original 09-10   Revised 09-10    Budget 10-11
                                                   £000             £000             £000            £000
Economic &   Employees                                1,285             1,449           1,465            1,504
Cultural
Services     Premises                                     532              590              457             454
             Transport                                     49               41               60              64
             Supplies & Services                          322              350              391             374
             Third party payments                         427              422              573             636
             Depreciation & Impairment Losses             561              632              153             191
             Income                                     (535)           (537)            (685)           (747)
             Support Services                             651              645              691             691
Economic & Cultural Services Total                    3,293             3,593           3,104            3,167
Operations Group Total                               12,391            13,736          11,657          11,584




                                                   28
                                                                                    Budget Book 2010/11


                           REVENUE BUDGETS – GENERAL FUND


Section              Subjective Analysis                 Actual 08-09    Original 09-10    Revised 09-10     Budget 10-11
                                                            £000             £000              £000             £000
Organisational Development
Human Resources      Employees                                     541              699               561              497
                     Premises                                        0                0                 0                0
                     Transport                                      14               11                14               13
                     Supplies & Services                            23               17                84               16
                     Income                                        (1)               (1)               (1)              (1)
                     Support Services                           (578)            (726)             (656)            (656)
Human Resources Total                                                0                0                 2           (130)
Organisational Development Total                                     0                0                 2           (130)
Policy Group
Strategic Planning   Employees                                     338              325               325              279
                     Premises                                        1                1                 1                1
                     Transport                                      24               21                26               25
                     Supplies & Services                            67               91               110               71
                     Income                                        (5)                0                 0                0
                     Support Services                              127              126                62               62
Strategic Planning Total                                           551              564               523              438
Strategic Housing    Employees                                     832              918               918              920
                     Premises                                       14                1                11                1
                     Transport                                      91               60                92               91
                     Supplies & Services                            57               56                76               48
                     Third party payments                           18               60                93               68
                     Depreciation & Impairment Losses              432           1,653            1,832             1,330
                     Income                                      (71)            (278)             (372)            (178)
                     Support Services                              177              204               111              111
Strategic Housing Total                                        1,550             2,674            2,760             2,391
                     Employees                                     831              597               628              655
Partnerships
Communication &      Premises                                        2                2                 2                2
Improvement          Transport                                      35               33                43               33
                     Supplies & Services                           236              170               179              180
                     Third party payments                          678              646               664              672
                     Depreciation & Impairment Losses              270              397               125              681
                     Income                                      (30)               (45)              (68)             (45)
                     Support Services                           (899)            (588)             (645)            (645)
Partnerships Communication & Improvement Total                 1,121             1,212                928           1,534
Policy Group Total                                             3,222             4,449            4,212             4,363

Gross Budget for General Fund Services                        19,365            21,276           19,043           18,653




                                                    29
                                                                                Budget Book 2010/11


          REVENUE BUDGETS – CORPORATE MANAGEMENT TEAM


The Corporate Management Team collectively lead strategic and
organisational management, and set the framework for service delivery. As
well as general management responsibilities for the directors, the Chief
Executive also overseas the Organisational Development division which leads
on change management and Human Resources.



Divisional Summary
                     Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Expenditure          Employees                              465,388         485,996          482,894        501,264
                     Premises                                   913            4,000           4,000           4,000
                     Transport                               19,451           13,929          18,300         22,699
                     Supplies & Services                     11,766            8,278          19,278           8,317
                     Depreciation & Impairment Losses             0                0               0              0
                     Expenditure Total                      497,519         512,203          524,472        536,280
Income               Income                                  (2,500)               0         (11,000)             0
                     Income (Internal)                            0                0               0              0
                     Income Total                            (2,500)               0         (11,000)             0
Support Services     Support Services                     (494,985)        (512,203)        (513,472)      (513,472)
Corporate Management Team Business Unit Total                    33                0               0         22,808


                     Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Expenditure          Employees                                    0                0               0       (201,787)
                     Premises                                   942            2,000           2,000           2,000
                     Transport                                    0                0               0        (15,000)
                     Supplies & Services                     32,559           28,552          28,552         29,922
                     Depreciation & Impairment Losses             0                0               0              0
                     Expenditure Total                       33,501           30,552          30,552       (184,865)
Income               Income                                 (33,976)               0               0              0
                     Income (Internal)                            0                0               0              0
                     Income Total                           (33,976)               0               0              0
Support Services     Support Services                       224,093         225,349          661,355        661,355
Corporate Total                                             223,618         255,901          691,907        476,490




                                                  30
                                                                                  Budget Book 2010/11


          REVENUE BUDGETS – CORPORATE MANAGEMENT TEAM


Budget Book Line Summary
                          Budget Book Line                   Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
                          Corporate Mgt Team Business Unit             0                0               0         22,808
                          Corporate Expenses                     191,467         227,349          663,355        446,568
                          Essential Subscriptions                 32,593           28,583          28,552         29,922
Corporate Management Team Total                                  224,060         255,932          691,907        499,298


Budget Book Detailed
Service                   Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11

Corporate Mgt Team        Employees                              465,388         485,996          482,894        501,264
Business Unit             Premises                                   913            4,000           4,000           4,000
                          Transport                               19,451           13,929          18,300         22,699
                          Supplies & Services                     11,766            8,278          19,278           8,317
                          Support Services                     (494,985)        (512,203)        (513,472)      (513,472)
                          Income                                  (2,533)               0         (11,000)             0
Corporate Mgt Team Business Unit Total                                 0                0               0         22,808
Corporate Expenses        Employees                                    0                0               0       (201,787)
                          Premises                                   942            2,000           2,000           2,000
                          Transport                                    0                0               0        (15,000)
                          Supplies & Services                        408                0               0              0
                          Support Services                       224,093         225,349          661,355        661,355
                          Income                                 (33,976)               0               0              0
Corporate Expenses Total                                         191,467         227,349          663,355        446,568
Essential Subscriptions   Supplies & Services                     32,559           28,552          28,552         29,922
                          Support Services                            33               31               0              0
Essential Subscriptions Total                                     32,593           28,583          28,552         29,922
Corporate Management Team Total                                  224,060         255,932          691,907        499,298




                                                     31
                                                                                 Budget Book 2010/11



                     REVENUE BUDGETS – FINANCIAL SERVICES


Financial Services is responsible for keeping proper financial records and
accounts, and for maintaining an effective system of internal financial control;
the preparation of the Council’s annual budgets and medium term financial
strategy; monitoring and reporting on performance against budgets; the
preparation of the Council's annual statement of accounts; Treasury mgt; VAT
advice & compliance; insurance & risk management, and Internal Audit.


Divisional Summary
                       Subjective Analysis                     Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Expenditure            Employees                                   556,363         570,910          604,525        652,909
                       Premises                                      1,084              111               0              0
                       Transport                                    22,159           18,537          23,937         23,684
                       Supplies & Services                         267,146         230,506          249,486        223,127
                       Depreciation & Impairment Losses                  0                0               0              0
                       Expenditure Total                           846,752         820,064          877,948        899,720
Income                 Income                                      (32,650)        (45,094)         (45,094)       (45,094)
                       Income (Internal)                                 0                0               0              0
                       Income Total                                (32,650)        (45,094)         (45,094)       (45,094)
Support Services       Support Services                          (672,215)        (662,068)        (690,135)      (691,083)
Financial Services Total                                           141,887         112,902          142,719        163,543


                       Subjective Analysis                     Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Expenditure            Employees                                     3,552        (564,556)         (11,691)      (197,479)
                       Premises                                          0                0        (185,000)          2,542
                       Supplies & Services                           1,967         (14,458)           3,276              0
                       Depreciation & Impairment Losses                  0                0               0              0
                       Expenditure Total                             5,519        (579,014)        (193,415)      (194,937)
Income                 Income                                      (14,049)               0               0              0
                       Income (Internal)                                 0                0               0              0
                       Income Total                                (14,049)               0               0              0
Support Services       Support Services                            (55,340)          42,046           1,530         32,530
Financial Services Corporate Total                                 (63,870)       (536,968)        (191,885)      (162,407)


Budget Book Line Summary
                       Budget Book Line                        Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
                       Accountancy                                       0                0               0         31,922
                       Treasury Management                         (20,694)        (22,455)          12,231         11,293
                       Insurance management                              0          (5,577)              (1)           313
                       Audit Management                                  0                0               0           2,526
                       Corporate                                    (9,203)       (678,128)        (333,045)      (318,928)
                       Pensions Increases & Added Year Conts       (54,666)        141,160          141,160        156,521
                       Audit Commission Fees                       143,797         115,369          111,148        101,148
                       Bank Charges                                 18,783           19,874          19,341         16,341
Financial Services Total                                            78,017        (429,757)         (49,166)          1,136




                                                    32
                                                                                    Budget Book 2010/11



                     REVENUE BUDGETS – FINANCIAL SERVICES


Budget Book Detailed
Service                    Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Accountancy                Employees                              427,053         435,175          468,197        514,520
                           Premises                                    75                0               0              0
                           Transport                               17,180           13,998          16,341         16,133
                           Supplies & Services                     14,091           12,695          31,675         17,483
                           Support Services                     (425,749)        (428,686)        (483,031)      (483,031)
                           Income                                 (32,650)        (33,182)         (33,182)       (33,182)
Accountancy Total                                                       0                0               0         31,922
Treasury Management        Transport                                    5                0               0              0
                           Supplies & Services                     12,695           11,986          11,986         11,996
                           Support Services                       (33,394)        (34,441)             245           (703)
Treasury Management Total                                         (20,694)        (22,455)          12,231         11,293
Insurance Management       Employees                               24,738           26,296          26,168         26,381
                           Premises                                   237                0               0              0
                           Transport                                  932              350             437            525
                           Supplies & Services                      9,086            2,502           2,502           2,516
                           Support Services                       (34,993)        (17,905)         (17,868)       (17,868)
                           Income                                       0         (11,240)         (11,240)       (11,240)
Insurance Management Total                                              0                3              (1)           313
Audit Management           Employees                              104,571         109,439          110,160        112,008
                           Premises                                   771                0               0              0
                           Transport                                5,878            4,189           7,006           6,874
                           Supplies & Services                     35,402           33,970          33,970         34,779
                           Support Services                     (146,623)        (146,926)        (150,464)      (150,464)
                           Income                                       0            (672)            (672)          (672)
Audit Total                                                             0                0               0           2,526
Corporate                  Employees                              (12,814)       (705,716)        (152,851)      (354,000)
                           Premises                                     0                0        (185,000)          2,542
                           Supplies & Services                      1,967         (14,458)           3,276              0
                           Depreciation & Impairment Losses             0                0               0              0
                           Support Services                         2,879           42,046           1,530         32,530
                           Income                                  (1,235)               0               0              0
Corporate Total                                                     3,611        (678,128)        (333,045)      (318,928)

Pensions Increases &       Employees                                3,552         141,160          141,160        156,521
Added Year Conts           Support Services                       (58,219)               0               0              0
Pensions Increases & Added Year Conts Total                       (54,666)        141,160          141,160        156,521
Audit Commission Fees      Transport                                  130                0             153            153
                           Supplies & Services                    168,843         142,283          142,283        132,283
                           Support Services                       (25,175)        (26,914)         (31,288)       (31,288)
Audit Commission Fees Total                                       143,797         115,369          111,148        101,148
Bank Charges               Supplies & Services                     25,064           27,070          27,070         24,070
                           Support Services                        (6,280)         (7,196)          (7,729)        (7,729)
Bank Charges Total                                                 18,783           19,874          19,341         16,341
Financial Services Total                                           78,017        (424,177)         (49,166)          1,136




                                                      33
                                                                                  Budget Book 2010/11


REVENUE BUDGETS – INFORMATION MANAGEMENT & TECHNOLOGY


The principle functions of Information Management & Technology are:
    •    Providing advice and support on Information Management and
         Technology
    •    Provide help and advice on the transformational agenda
    •    Managing the Council’s IT Managed Service provider
    •    Provide telecommunications for both land and mobile technology
    •    Provide a Spatial Mapping Service
    •    Provide a user friendly address management system
    •    Provide efficiency to the Council on Business Process reviews
    •    Provide Corporate Project Office for supporting all projects


Divisional Summary
                       Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Expenditure            Employees                              435,574         449,745          465,257        605,138
                       Premises                                 7,900                0               0           7,656
                       Transport                               16,939           18,794          21,359         18,644
                       Supplies & Services                    542,251         831,073          819,288        761,634
                       Third party payments                   626,075         574,322          619,134        420,897
                       Depreciation & Impairment Losses       226,183         468,263          383,816        383,817
                       Expenditure Total                    1,854,921        2,342,197        2,308,854      2,197,786
Income                 Income                                 (53,002)        (32,440)         (63,440)       (74,440)
                       Income (Internal)                      (80,561)               0               0              0
                       Income Total                         (133,563)         (32,440)         (63,440)       (74,440)
Support Services       Support Services                    (1,719,582)     (2,309,757)      (2,329,860)    (2,329,860)
Information Management & Technology Total                       1,777                0         (84,446)      (206,514)


Budget Book Line Summary
                       Budget Book Line                   Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
                       Information Technology                   1,777                0         (82,123)      (195,675)
                       Telephones                                   0                0          (2,323)        (4,239)
                       Printers & Photocopiers                      0                0               0         (6,600)
Financial Services Total                                        1,777                0         (84,446)      (206,514)




                                                    34
                                                                                  Budget Book 2010/11


REVENUE BUDGETS – INFORMATION MANAGEMENT & TECHNOLOGY


Budget Book Detailed
Service                  Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Information Technology   Employees                              435,548         449,745          465,257        605,138
                         Premises                                 7,900                0               0           7,656
                         Transport                               16,939           18,794          21,359         18,644
                         Supplies & Services                    321,114         628,433          605,318        556,181
                         Third party payments                   626,075         574,322          619,134        420,897
                         Depreciation & Impairment Losses       223,860         463,619          381,495        381,495
                         Support Services                    (1,576,656)     (2,103,273)      (2,112,046)    (2,112,046)
                         Income                                 (53,002)        (31,640)         (62,640)       (73,640)
Information Technology Total                                      1,777                0         (82,123)      (195,675)
Telephones               Employees                                   27                0               0              0
                         Supplies & Services                    163,631         125,310          152,670        150,753
                         Depreciation & Impairment Losses         2,323            4,644           2,321           2,322
                         Support Services                     (165,981)        (129,154)        (156,514)      (156,514)
                         Income                                       0            (800)            (800)          (800)
Telephones Total                                                      0                0          (2,323)        (4,239)

Printers &               Supplies & Services                     57,505           77,330          61,300         54,700
Photocopiers (MFDs)      Support Services                        23,055         (77,330)         (61,300)       (61,300)
                         Income (Internal)                      (80,561)               0               0              0
                                                                      0                0               0         (6,600)
Information Management & Technology Total                         1,777                0         (84,446)      (206,514)




                                                    35
                                                                                   Budget Book 2010/11


                           REVENUE BUDGETS – REVENUES


The principle functions of Revenues are:
    •    Administering Housing and Council Tax Benefits
    •    Investigating fraudulent benefit claims
    •    Billing and recovery of Council Tax and Business Rates
    •    Providing payroll, car fleet management, cashiering, debt collection,
         supplier payment and Construction Industry Scheme (CIS) services

Divisional Summary
                     Subjective Analysis                   Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Expenditure          Employees                               1,553,944        1,734,271        1,712,999      1,743,691
                     Premises                                    1,580                0               0             40
                     Transport                                  51,279           45,984          55,463         57,052
                     Supplies & Services                       255,295         188,524          185,524        175,647
                     Third party payments                       12,810                0               0              0
                     Transfer Payments                      22,971,367      25,009,100       27,023,840      29,350,757
                     Depreciation & Impairment Losses            6,556            5,454           2,964           1,252
                     Expenditure Total                      24,852,831      26,983,333       28,980,790      31,328,438
Income               Income                                (24,192,909)    (25,725,600)     (27,838,198)   (30,201,556)
                     Income (Internal)                               0                0               0              0
                     Income Total                          (24,192,909)    (25,725,600)     (27,838,198)   (30,201,556)
Support Services     Support Services                          485,109         496,667          457,532        457,532
Revenues Total                                               1,145,031        1,754,400        1,600,124      1,584,414


Budget Book Line Summary
                     Budget Book Line                      Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
                     Exchequer Services                              0                2               6         (1,768)
                     Revenues Administration                         0                0               0            642
                     Council Tax                               697,691         791,173          668,651        656,189
                     Council Tax Benefit Administration        356,022         420,022          469,404        465,631
                     Council Tax Benefits Paid               (137,692)           10,860          48,559        (34,316)
                     Housing Benefit Administration            304,112         341,983          317,851        363,345
                     Housing Benefit Paid                    (125,194)           62,780         (13,525)        19,869
                     HRA Rent Rebates                           31,543           81,860          30,705         42,767
                     BID Collection                              7,218          (2,634)          (4,971)        (4,971)
                     NNDR Administration (Net)                  11,332           48,354          76,149         77,027
Revenues Total                                               1,145,031        1,754,400        1,600,124      1,584,414




                                                      36
                                                                                 Budget Book 2010/11


                            REVENUE BUDGETS – REVENUES


Budget Book Detailed
Service                 Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Exchequer Services      Employees                              218,845         239,340          234,281        237,404
                        Premises                                 1,293                0               0              0
                        Transport                               12,304            4,915           8,125           8,185
                        Supplies & Services                     35,182           31,990          30,990         27,671
                        Depreciation & Impairment Losses         1,638            1,639           1,639              0
                        Support Services                     (272,106)        (273,882)        (271,029)      (271,029)
                        Income                                   2,844          (4,000)          (4,000)        (4,000)
Exchequer Services Total                                             0                2               6         (1,768)

Revenues                Employees                               73,325           74,111          72,633         74,379
Administration          Premises                                    31                0               0             40
                        Transport                                4,405            5,433           5,989           4,839
                        Supplies & Services                         49            1,140           1,140           1,146
                        Support Services                       (37,493)        (40,684)         (39,762)       (39,762)
                        Income                                 (40,317)        (40,000)         (40,000)       (40,000)
Revenues Administration Total                                        0                0               0            642
Council Tax             Employees                              437,206         489,869          483,940        479,573
                        Premises                                   110                0               0              0
                        Transport                               12,103           10,220          12,848         16,402
                        Supplies & Services                    100,955           69,752          67,752         67,326
                        Depreciation & Impairment Losses           368                0              73              0
                        Support Services                       349,621         363,082          234,638        234,638
                        Income                               (202,672)        (141,750)        (130,600)      (141,750)
Council Tax Total                                              697,691         791,173          668,651        656,189

Council Tax Benefit     Employees                              358,110         409,652          397,584        360,943
Administration          Premises                                   110                0               0              0
                        Transport                               11,008            6,218           9,117         12,074
                        Supplies & Services                     18,861           18,574          18,574         18,102
                        Depreciation & Impairment Losses           294                0               0              0
                        Support Services                       256,330         276,638          350,072        350,072
                        Income                               (288,693)        (291,060)        (305,943)      (275,560)
Council Tax Benefit Administration Total                       356,022         420,022          469,404        465,631

Council Tax Benefits    Transfer payments                    4,449,051        4,831,270        5,078,612      5,535,687
Paid                    Income                              (4,586,743)     (4,820,410)      (5,030,053)    (5,570,003)
Council Tax Benefits Paid Total                              (137,692)           10,860          48,559        (34,316)

Housing Benefit         Employees                              370,138         409,653          413,248        480,310
Administration          Premises                                    36                0               0              0
                        Transport                               11,082           19,088          18,892         15,170
                        Supplies & Services                     79,385           54,940          54,940         51,210
                        Third party payments                    12,810                0               0              0
                        Transfer payments                          250                0               0              0
                        Depreciation & Impairment Losses           294                0               0              0
                        Support Services                       135,201         122,622          109,974        117,269
                        Income                               (305,084)        (264,320)        (279,203)      (300,613)
Housing Benefit Administration Total                           304,112         341,983          317,851        363,345




                                                    37
                                                                                  Budget Book 2010/11


                             REVENUE BUDGETS – REVENUES


Service                Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Housing Benefit Paid   Transfer payments                    9,219,996      10,152,120       11,907,693      13,351,697
                       Income                              (9,345,191)    (10,089,340)     (11,921,218)   (13,383,621)
Housing Benefit Paid Total                                  (125,194)           62,780         (13,525)        19,869
HRA Rent Rebates       Transfer payments                    9,245,496        9,944,210        9,945,516     10,368,199
                       Income                              (9,213,953)     (9,862,350)      (9,914,811)   (10,325,432)
HRA Rent Rebates Total                                         31,543           81,860          30,705         42,767
BID Collection         Supplies & Services                      4,807                0               0              0
                       Depreciation & Impairment Losses         3,815            3,815           1,252           1,252
                       Support Services                        14,106           14,321          14,547         14,547
                       Income                                 (15,510)        (20,770)         (20,770)       (20,770)
BID Collection Total                                            7,218          (2,634)          (4,971)        (4,971)

NNDR Administration    Employees                               96,320         111,646          111,313        111,083
(Net)                  Transport                                  376              110             492            382
                       Supplies & Services                     16,057           12,128          12,128         10,191
                       Transfer payments                       56,574           81,500          92,019         95,174
                       Depreciation & Impairment Losses           147                0               0              0
                       Support Services                        39,451           34,570          51,797         51,797
                       Income                               (197,591)        (191,600)        (191,600)      (191,600)
NNDR Administration (Net) Total                                11,332           48,354          76,149         77,027
Revenues Total                                              1,145,031        1,754,400        1,600,124      1,584,414




                                                    38
                                                                                  Budget Book 2010/11



                       REVENUE BUDGETS – LEGAL SERVICES


The main functions of the Legal Services Division are:
    •    Legal Services; Land Charges; Local Licensing; Cemeteries in
         Winchester Town; Public Health Act Burials; Data Protection and
         Freedom of Information.
The Division’s purpose is “to achieve professional and operational excellence
through the efficient provision of legal and administrative services that are
customer orientated, responsive, flexible and cost effective.”


Divisional Summary
                       Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Expenditure            Employees                              666,411         688,071          707,384        679,044
                       Premises                               109,948         122,514          121,621        124,405
                       Transport                               34,049           28,165          37,182         41,015
                       Supplies & Services                    123,255         123,613          135,613        149,313
                       Third party payments                    12,845            7,240           7,240           7,240
                       Depreciation & Impairment Losses        10,319           13,085          10,318         10,318
                       Expenditure Total                      956,828         982,688         1,019,358      1,011,335
Income                 Income                               (680,214)        (756,069)        (691,069)      (780,069)
                       Income (Internal)                            0                0               0              0
                       Income Total                         (680,214)        (756,069)        (691,069)      (780,069)
Support Services                                            (158,603)        (187,730)        (141,522)      (141,522)
Legal Services Total                                          118,011           38,889         186,767         89,744


Budget Book Line Summary
                       Budget Book Line                   Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
                       Legal Business Unit                          0              650               0         15,624
                       Land Charges                           100,659           30,780          60,097        (25,725)
                       Cemeteries                              35,407           49,510          75,253         52,037
                       Taxi & Private Hire                    (22,678)        (20,470)          27,707         28,098
                       Licensing - 2003 Act                     7,548         (19,898)          11,106         11,106
                       Licensing - Gambling Act               (11,053)         (4,627)             (56)        (4,056)
                       Licensing - Other                       (8,065)         (7,458)          (1,568)        (1,568)
                       Public Health Act Burials               16,193           10,402          14,228         14,228
Legal Services Total                                          118,011           38,889         186,767         89,744




                                                    39
                                                                                     Budget Book 2010/11



                          REVENUE BUDGETS – LEGAL SERVICES
Budget Book Detailed
Service                     Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Legal Business Unit         Employees                              536,881         588,233          593,014        591,567
                            Premises                                   422                0               0              0
                            Transport                               31,044           27,875          33,923         37,689
                            Supplies & Services                     56,957           42,060          54,060         67,365
                            Support Services                     (609,899)        (649,684)        (673,163)      (673,163)
                            Income                                 (15,405)         (7,834)          (7,834)        (7,834)
Legal Business Unit Total                                                0              650               0         15,624
Land Charges                Employees                              129,081           99,838         114,370         87,477
                            Premises                                     6                0               0              0
                            Transport                                2,869              290           3,259           3,326
                            Supplies & Services                     32,834           51,433          51,433         51,437
                            Depreciation & Impairment Losses         8,351           10,176           8,351           8,351
                            Support Services                       214,778         218,033          186,674        186,674
                            Income                               (287,260)        (348,990)        (303,990)      (362,990)
Land Charges Total                                                 100,659           30,780          60,097        (25,725)
Cemeteries                  Employees                                   80                0               0              0
                            Premises                               109,268         121,954          121,061        123,845
                            Supplies & Services                      1,397            7,210           7,210           7,210
                            Depreciation & Impairment Losses         1,968            2,909           1,967           1,967
                            Support Services                        31,642           31,677          39,255         39,255
                            Income                               (108,948)        (114,240)         (94,240)      (120,240)
Cemeteries Total                                                    35,407           49,510          75,253         52,037
Taxi & Private Hire         Employees                                  200                0               0              0
                            Premises                                   209                0               0              0
                            Transport                                  137                0               0              0
                            Supplies & Services                     28,516           21,420          21,420         21,811
                            Support Services                        67,814           70,535         118,712        118,712
                            Income                               (119,554)        (112,425)        (112,425)      (112,425)
Taxi & Private Hire Total                                          (22,678)        (20,470)          27,707         28,098
Licensing - 2003 Act        Employees                                  169                0               0              0
                            Supplies & Services                         40              400             400            400
                            Support Services                       129,094         134,532          165,536        165,536
                            Income                               (121,755)        (154,830)        (154,830)      (154,830)
Licensing - 2003 Act Total                                           7,548         (19,898)          11,106         11,106

Licensing - Gambling        Support Services                         1,297            1,323           5,894           5,894
Act                         Income                                 (12,350)         (5,950)          (5,950)        (9,950)
Licensing - Gambling Act Total                                     (11,053)         (4,627)             (56)        (4,056)
Licensing - Other           Premises                                    43              560             560            560
                            Supplies & Services                         (5)           1,090           1,090           1,090
                            Support Services                         2,855            1,892           7,782           7,782
                            Income                                 (10,958)        (11,000)         (11,000)       (11,000)
Licensing - Other Total                                             (8,065)         (7,458)          (1,568)        (1,568)

Public Health Act           Supplies & Services                      3,516                0               0              0
Burials                     Third party payments                    12,845            7,240           7,240           7,240
                            Support Services                         3,816            3,962           7,788           7,788
                            Income                                  (3,984)           (800)            (800)          (800)
Public Health Act Burials Total                                     16,193           10,402          14,228         14,228
Legal Services Total                                               118,011           38,889         186,767         89,744




                                                        40
                                                                                 Budget Book 2010/11


                   REVENUE BUDGETS - DEMOCRATIC SERVICES


The main functions of the Democratic Services Division are:
    •    Committee Administration
    •    Member Support Services
    •    Electoral Registration and Elections
    •    Mayoralty and Civic Events
    •    Emergency Planning and Business Continuity (support to the Chief
         Executive)
The Division’s purpose is “to achieve professional and operational excellence
through the efficient provision of administrative services which are customer
orientated, responsive and cost effective”.
Divisional Summary
                     Subjective Analysis                 Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Expenditure          Employees                               449,108         430,597          428,321        488,172
                     Premises                                 96,863           68,733          98,733        102,486
                     Transport                                52,005           57,111          55,537         56,036
                     Supplies & Services                     587,980         607,058          594,141        584,293
                     Third party payments                     20,445           23,000          23,000         23,503
                     Depreciation & Impairment Losses         15,357           39,439          22,483         16,317
                     Expenditure Total                     1,221,756        1,225,938        1,222,215      1,270,808
Income               Income                                   (8,212)         (6,024)          (6,024)        (6,024)
                     Income (Internal)                        (7,818)        (16,360)               0              0
                     Income Total                            (16,030)        (22,384)          (6,024)        (6,024)
Support Services                                           1,396,398        1,333,448        1,432,549      1,432,549
Democratic Services Total                                  2,602,124        2,537,002        2,648,740      2,697,333


Budget Book Line Summary
                     Budget Book Line                    Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
                     Civic and Mayoral & Abbey House         185,124         172,120          179,746        182,658
                     Secretariat                              46,735           49,943          25,376         13,285
                     Council & Committee Business          2,040,018        2,028,064        2,171,165      2,164,044
                     Electoral Registration                  171,723         185,477          184,542        191,235
                     Boundary Reviews                          4,314            4,457           6,631           6,631
                     Elections                               154,210           96,941          81,280        139,480
Democratic Services Total                                  2,602,124        2,537,002        2,648,740      2,697,333




                                                    41
                                                                                  Budget Book 2010/11


                    REVENUE BUDGETS - DEMOCRATIC SERVICES


Budget Book Detailed
Service                  Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11

Civic and Mayoral &      Employees                               37,985           39,738          37,262         38,588
Abbey House              Premises                                38,641           34,012          34,012         37,409
                         Transport                               24,173           17,200          17,200         15,200
                         Supplies & Services                     31,938           31,760          31,572         31,760
                         Depreciation & Impairment Losses         1,000           12,727           2,295           2,295
                         Support Services                        62,282           57,517          61,879         61,879
                         Income                                  (3,078)         (4,474)          (4,474)        (4,474)
                         Income (Internal)                       (7,818)        (16,360)               0              0
Civic and Mayoral & Abbey House Total                           185,124         172,120          179,746        182,658
Secretariat              Employees                              242,977         265,685          269,145        262,456
                         Premises                                 1,424              300             300            350
                         Transport                               13,508           12,211          14,559         13,457
                         Supplies & Services                     11,699           18,918          18,918         18,930
                         Third party payments                    20,445           23,000          23,000         23,503
                         Depreciation & Impairment Losses        16,288           21,154          16,288         11,422
                         Support Services                     (259,608)        (291,325)        (316,834)      (316,834)
Secretariat Total                                                46,735           49,943          25,376         13,285

Council & Committee      Employees                               19,963           19,367          19,272         19,500
Business                 Premises                                55,972           26,140          56,140         56,454
                         Transport                               14,024           27,380          23,778         26,666
                         Supplies & Services                    496,974         511,530          491,530        480,978
                         Depreciation & Impairment Losses           355                0               0              0
                         Support Services                     1,452,657        1,443,647        1,580,445      1,580,445
                         Income                                      74                0               0              0
Council & Committee Business Total                            2,040,018        2,028,064        2,171,165      2,164,044
Electoral Registration   Employees                               69,360           65,496          72,131         79,423
                         Transport                                  175              320               0            701
                         Supplies & Services                     17,291           19,710          27,481         27,481
                         Depreciation & Impairment Losses        (2,658)           5,200           3,900           2,600
                         Support Services                        93,739           96,301          82,580         82,580
                         Income                                  (6,184)         (1,550)          (1,550)        (1,550)
Electoral Registration Total                                    171,723         185,477          184,542        191,235
Boundary Reviews         Support Services                         4,314            4,457           6,631           6,631
Boundary Reviews Total                                            4,314            4,457           6,631           6,631
Elections                Employees                               78,822           40,311          30,511         88,204
                         Premises                                   825            8,281           8,281           8,272
                         Transport                                  125                0               0             12
                         Supplies & Services                     30,078           25,140          24,640         25,144
                         Depreciation & Impairment Losses           371              358               0              0
                         Support Services                        43,013           22,851          17,848         17,848
                         Income                                     975                0               0              0
Elections Total                                                 154,210           96,941          81,280        139,480
Democratic Services Total                                     2,602,124        2,537,002        2,648,740      2,697,333




                                                     42
                                                                                Budget Book 2010/11



                              REVENUE BUDGETS - ESTATES


Estates provide property and facilities management, advice to the Council
including the management of Winchester Guildhall. The Division manages
both operational and non-operational property assets and provides valuation
advice to other divisions. The service also manages non operational housing
assets and liaises with Strategic Housing on housing enablement matters.

Divisional Summary
                     Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Expenditure          Employees                              664,362         684,454          676,934        845,761
                     Premises                             1,450,538        1,452,615        1,198,336      1,221,846
                     Transport                               31,649           20,993          31,631         35,396
                     Supplies & Services                  1,062,846         600,523          727,320        515,344
                     Third party payments                         0            1,000           1,000           1,000
                     Depreciation & Impairment Losses     1,747,624        1,218,968         236,678        254,567
                     Expenditure Total                    4,957,018        3,978,553        2,871,899      2,873,914
Income               Income                              (3,764,849)     (3,733,624)      (3,466,144)    (3,505,856)
                     Income (Internal)                    (271,535)        (273,167)        (307,979)      (277,979)
                     Income Total                        (4,036,384)     (4,006,791)      (3,774,123)    (3,783,835)
Support Services                                         (1,337,649)     (1,042,398)        (919,262)      (919,262)
Estates Total                                             (417,015)      (1,070,636)      (1,821,486)    (1,829,183)



Budget Book Line Summary
                     Budget Book Line                   Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
                     Estates Trading Account                  3,848                0               0         36,399
                     General Fund Property               (1,870,413)     (1,491,685)      (1,936,627)    (2,267,416)
                     Christmas Lighting                      19,056           29,871          29,280         29,280
                     Accommodation                              752                4         (81,315)       (74,674)
                     Caravan Site                           (22,339)        (19,615)         (19,992)       (19,992)
                     Guildhall                              181,668         189,473          154,554        412,169
                     Historic Resources Centre              173,053         131,778           32,614         48,265
                     F2 Store                                62,596           89,538               0           6,785
                     Surplus Properties                   1,034,763                0               0              0
Estates Total                                             (417,015)      (1,070,636)      (1,821,486)    (1,829,183)




                                                  43
                                                                                    Budget Book 2010/11


                                REVENUE BUDGETS - ESTATES


Budget Book Detailed
Service                    Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11

Estates Trading            Employees                              191,507         219,822          211,371        266,503
Account                    Premises                                   167                0               0              0
                           Transport                               14,356           13,479          16,627         17,490
                           Supplies & Services                     28,423            6,070          25,717           6,121
                           Support Services                     (223,561)        (238,871)        (253,215)      (253,215)
                           Income                                  (7,044)           (500)            (500)          (500)
Estates Trading Account Total                                       3,848                0               0         36,399
General Fund Property      Employees                               10,680           10,707          10,654         10,739
                           Premises                               218,123         185,993          196,520        176,126
                           Supplies & Services                    440,112           83,640         147,640         93,640
                           Depreciation & Impairment Losses        32,537         773,871                0              0
                           Support Services                       188,773         204,104          234,079        234,079
                           Income                              (2,760,638)     (2,750,000)      (2,525,520)    (2,782,000)
General Fund Property Total                                    (1,870,413)     (1,491,685)      (1,936,627)    (2,267,416)
Christmas Lighting         Supplies & Services                     15,068           24,760          24,760         24,760
                           Third party payments                         0            1,000           1,000           1,000
                           Support Services                         3,988            4,111           3,520           3,520
Christmas Lighting Total                                           19,056           29,871          29,280         29,280
Accommodation              Employees                              107,247         120,648          120,059        121,441
                           Premises                               790,611         799,025          597,535        611,849
                           Transport                                2,628              960           1,867           5,018
                           Supplies & Services                     41,190           37,230          44,230         37,234
                           Depreciation & Impairment Losses       616,840         290,437          209,121        206,911
                           Support Services                    (1,535,294)     (1,220,346)      (1,029,177)    (1,029,177)
                           Income                                 (22,471)        (27,950)         (24,950)       (27,950)
Accommodation Total                                                   752                4         (81,315)       (74,674)
Caravan Site               Support Services                           387              385               8              8
                           Income                                 (22,725)        (20,000)         (20,000)       (20,000)
Caravan Site Total                                                (22,339)        (19,615)         (19,992)       (19,992)
Guildhall                  Employees                              310,331         333,277          334,850        447,078
                           Premises                               328,709         312,856          299,356        334,156
                           Transport                                9,228            3,410          10,750         10,500
                           Supplies & Services                    517,251         448,823          483,723        352,339
                           Depreciation & Impairment Losses        55,999         131,247           55,048         47,500
                           Support Services                       182,789         168,201          173,980        173,980
                           Income                               (951,103)        (935,174)        (895,174)      (675,406)
                           Income (Internal)                    (271,535)        (273,167)        (307,979)      (277,979)
Guildhall Total                                                   181,668         189,473          154,554        412,169




                                                      44
                                                                                     Budget Book 2010/11



                                 REVENUE BUDGETS - ESTATES


Service              Subjective Analysis                 Actual 08-09    Original 09-10   Revised 09-10   Budget 10-11

Historic             Employees                                 44,598                0               0              0
Resources Centre     Premises                                  55,186           65,203          26,637         14,641
                     Transport                                  5,437            3,144           2,387           2,387
                     Supplies & Services                       15,946                0               0              0
                     Depreciation & Impairment Losses           7,485           23,413         (27,491)           156
                     Support Services                          45,270           40,018          31,081         31,081
                     Income                                      (868)               0               0              0
Historic Resources Centre Total                               173,053         131,778           32,614         48,265
F2 Store             Premises                                  57,742           89,538          78,288         85,073
                     Supplies & Services                        4,854                0           1,250           1,250
                     Support Services                               0                0         (79,538)       (79,538)
F2 Store Total                                                 62,596           89,538               0           6,785
Surplus Properties   Depreciation & Impairment Losses        1,034,763               0               0              0
Surplus Properties Total                                     1,034,763               0               0              0
Estates Total                                                (417,015)     (1,070,636)      (1,821,486)    (1,829,183)




                                                        45
                                                                                Budget Book 2010/11



                   REVENUE BUDGETS - CUSTOMER SERVICES



The principle functions of Customer Services are:
    •    Enabling access to council information and services for customers
         using a range of contact channels
    •    Mail, electronic document scanning, benefits document verification
         services and printing operations


Divisional Summary
                     Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Expenditure          Employees                              553,936         525,102          569,570        570,421
                     Premises                                     0                0               0              0
                     Transport                               14,530           13,194          16,105         12,004
                     Supplies & Services                    174,328         154,114          233,085         97,632
                     Third party payments                         0                0               0              0
                     Depreciation & Impairment Losses        47,839           99,027          84,515         81,434
                     Expenditure Total                      790,634         791,437          903,275        761,491
Income               Income                                  (4,615)         (2,993)          (2,993)        (2,993)
                     Income (Internal)                    (107,738)        (138,000)        (138,000)             0
                     Income Total                         (112,354)        (140,993)        (140,993)        (2,993)
Support Services                                          (674,902)        (650,443)        (776,795)      (776,795)
Customer Services Total                                       3,379                1         (14,513)       (18,297)



Budget Book Line Summary
                     Budget Book Line                   Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
                     Support Services                         3,379                1               4         (8,628)
                     Customer Services                            0                0         (15,713)       (26,287)
                     Print Services                               0                0           1,196         16,618
Customer Services Total                                       3,379                1         (14,513)       (18,297)




                                                  46
                                                                                   Budget Book 2010/11




                       REVENUE BUDGETS - CUSTOMER SERVICES


Budget Book Detailed
Service                   Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Support Services          Employees                              164,608         159,455          153,376        156,447
                          Transport                                5,926            6,281           7,551           3,350
                          Supplies & Services                    150,938         134,014          133,014        (12,488)
                          Depreciation & Impairment Losses           251            3,833           3,837           3,837
                          Support Services                     (210,640)        (165,582)        (159,774)      (159,774)
                          Income                                      35                0               0              0
                          Income (Internal)                    (107,738)        (138,000)        (138,000)             0
Support Services Total                                             3,379                1               4         (8,628)
Customer Services         Employees                              389,329         365,647          367,698        364,456
                          Transport                                8,604            6,913           8,554           8,654
                          Supplies & Services                     23,390           20,100          36,551         31,600
                          Depreciation & Impairment Losses        47,588           95,194          79,482         77,001
                          Support Services                     (464,262)        (484,861)        (505,005)      (505,005)
                          Income                                  (4,650)         (2,993)          (2,993)        (2,993)
Customer Services Total                                                0                0         (15,713)       (26,287)
Print Services            Employees                                    0                0          48,496         49,518
                          Supplies & Services                          0                0          63,520         78,520
                          Depreciation & Impairment Losses             0                0           1,196            596
                          Support Services                             0                0        (112,016)      (112,016)
Print Services Total                                                   0                0           1,196         16,618
Customer Services Total                                            3,379                1         (14,513)       (18,297)




                                                      47
                                                                                Budget Book 2010/11



                        REVENUE BUDGETS - ENVIRONMENT


The Environment division comprises four principle areas:
    •    Environmental Health Service carries out a wide range of public
         protection duties, including the enforcement of environmental
         protection, dog control, food safety, occupational health and safety
         legislation.
    •    Environment Team includes Waste Management services (including
         the Recycling Service), responsibility for cleansing and other external
         environmental health services provided by Serco.
    •    Community Safety Team is responsible for all aspects of delivery of
         the City Council’s responsibilities in relation to this function.
    •    Landscape & Open Spaces Team are responsible for the care and
         maintenance of areas of Open Space and the Green landscape across
         the district.

Divisional Summary
                     Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Expenditure          Employees                            1,494,845        1,622,298        1,623,000      1,603,299
                     Premises                             1,047,678        1,008,348        1,030,271       986,908
                     Transport                              188,165         143,569          164,736        165,594
                     Supplies & Services                    410,512         327,684          423,184        460,999
                     Third party payments                 3,985,370        3,968,761        3,986,103      4,013,829
                     Depreciation & Impairment Losses       504,343         839,088          299,536        200,370
                     Expenditure Total                    7,630,913        7,909,748        7,526,830      7,430,999
Income               Income                               (838,418)        (393,586)        (845,463)      (800,250)
                     Income (Internal)                            0                0               0              0
                     Income Total                         (838,418)        (393,586)        (845,463)      (800,250)
Support Services                                            555,350         583,980          515,249        515,249
Environment Total                                         7,347,845        8,100,142        7,196,616      7,145,998




                                                  48
                                                                                Budget Book 2010/11


                         REVENUE BUDGETS - ENVIRONMENT

Budget Book Line Summary
                    Budget Book Line                      Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
                    Trading Account                             6,512               (3)             85        (42,545)
                    Abandoned Vehicles                         27,640           33,222          21,330         18,232
                    Public Conveniences                       431,952         269,748          292,124        276,616
                    Refuse Collection                       1,958,340        1,996,480        2,023,451      2,166,640
                    Air Pollution                              75,212         106,374           99,601         83,549
                    Caravan Control                            14,151           15,462          17,575         18,020
                    Community Safety                           37,160           43,421         (62,291)        17,017
                    Community Wardens                         218,179         240,472          219,631        222,243
                    Dog Control Service                        62,149           38,469          71,274         69,350
                    Food Safety                               260,008         251,292          256,409        267,911
                    Bucket Emptying                               830            4,252           4,210           2,311
                    Health Education                           10,193           23,969          19,415         22,720
                    Health and Safety Enforcement             161,992         172,693          182,995        185,269
                    Infectious Disease Control                 14,355           15,727          16,351         16,705
                    Licensing                                  22,411           24,197          24,830         25,002
                    Noise Pollution                           119,146         127,560          122,476        121,125
                    Other Pollution                            59,931           98,785         101,155         88,075
                    Statutory Nuisances                        69,988           72,587          70,900         73,075
                    Water Supply and Swimming Pools            29,216           31,736          33,508         34,029
                    Grounds Maintenance                             0                0               0         (6,876)
                    Open Space Grounds Maintenance          1,041,210        1,133,112         942,286        918,253
                    Allotments                                 (1,302)         (1,147)          (1,351)        (1,351)
                    Highways Partnership-Grounds M'tnce        (8,033)         (7,676)          (7,184)        (3,464)
                    Materials Recycling                       985,900        1,040,513        1,007,768       833,074
                    ABC Roll Out - Recycling                   77,349         211,796           71,783         82,966
                    Pest Control                              219,661         188,269          197,667        191,787
                    Street Cleansing                          949,665         979,473          965,650        987,923
                    Landscape                                 320,228         304,601          238,495        250,078
                    Grants                                     17,000         517,730           17,730         17,730
                    Neighbourhood Wardens                     166,804         167,028          178,743        175,534
                    Bridge Maintenance                              0                0          70,000         35,000
Environment Total                                           7,347,845        8,100,142        7,196,616      7,145,998




                                                    49
                                                                                   Budget Book 2010/11


                          REVENUE BUDGETS - ENVIRONMENT

Budget Book Detailed
Service                   Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Trading Account           Employees                              150,507         141,362          114,645         84,650
                          Premises                                   648                0               0            301
                          Transport                               18,405           28,903          28,098         14,888
                          Supplies & Services                     93,375           30,876          30,876         31,150
                          Support Services                     (223,435)        (201,144)        (173,534)      (173,534)
                          Income                                 (32,988)               0               0              0
Trading Account Total                                              6,512               (3)             85        (42,545)
Abandoned Vehicles        Employees                                9,861           10,276          10,226           9,978
                          Supplies & Services                        402                0               0              0
                          Third party payments                     1,700            6,373           6,260           3,410
                          Support Services                        15,886           16,573           4,844           4,844
                          Income                                    (210)               0               0              0
Abandoned Vehicles Total                                          27,640           33,222          21,330         18,232
Public Conveniences       Employees                                9,400            9,921           9,873           9,973
                          Premises                                73,560           75,384         116,613         97,247
                          Supplies & Services                      1,343                0               0              0
                          Third party payments                   151,308         158,136          156,570        160,328
                          Depreciation & Impairment Losses       201,198           47,157          31,525         31,525
                          Support Services                        (9,305)        (10,850)         (12,457)       (12,457)
                          Income                                   4,448         (10,000)         (10,000)       (10,000)
Public Conveniences Total                                        431,952         269,748          292,124        276,616
Refuse Collection         Employees                               55,993           61,026          56,070         42,918
                          Premises                                 1,871            1,960           1,960           1,724
                          Transport                                2,818            2,823           2,823           4,258
                          Supplies & Services                     29,712           31,000          61,000        154,000
                          Third party payments                 1,824,912        1,857,562        1,839,220      1,898,361
                          Support Services                        43,034           42,109          62,378         62,378
                          Income                                       0                0               0           3,000
Refuse Collection Total                                        1,958,340        1,996,480        2,023,451      2,166,640
Air Pollution             Employees                               40,944           45,922          45,697         46,223
                          Transport                                3,583            3,006           3,006           4,028
                          Supplies & Services                      6,047           30,600          26,600           9,600
                          Depreciation & Impairment Losses         9,533           10,600           8,933           8,333
                          Support Services                        24,480           22,676          21,795         21,795
                          Income                                  (9,376)         (6,430)          (6,430)        (6,430)
Air Pollution Total                                               75,212         106,374           99,601         83,549
Caravan Control           Employees                                8,635            9,770           9,722         10,167
                          Support Services                         5,516            5,692           7,853           7,853
Caravan Control Total                                             14,151           15,462          17,575         18,020
Community Safety          Employees                               44,960           60,834          60,537         61,104
                          Premises                                   435                0               0              0
                          Transport                                2,432                0               0           3,028
                          Supplies & Services                      1,364                0               0              0
                          Third party payments                    78,866                0               0              0
                          Support Services                         8,894           11,101          12,006         12,006
                          Income                                 (99,790)        (28,514)        (134,834)       (59,121)
Community Safety Total                                            37,160           43,421         (62,291)        17,017




                                                     50
                                                                                 Budget Book 2010/11


                         REVENUE BUDGETS – ENVIRONMENT


Service               Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Community Wardens     Employees                              111,746         140,641          142,481        147,794
                      Premises                                   222                0               0              0
                      Transport                               28,443           16,982          24,683         21,982
                      Supplies & Services                      4,569            2,820           4,320           4,320
                      Support Services                        73,199           80,029          49,647         49,647
                      Income                                       0                0          (1,500)        (1,500)
Community Wardens Total                                      218,179         240,472          219,631        222,243
Dog Control Service   Employees                               41,014           22,568          47,023         47,434
                      Transport                               15,382            8,080           8,080           8,032
                      Supplies & Services                     70,887           54,560          64,060         65,273
                      Depreciation & Impairment Losses            52               50               0              0
                      Support Services                       (30,557)        (30,046)         (31,146)       (31,146)
                      Income                                 (34,629)        (16,743)         (16,743)       (20,243)
Dog Control Service Total                                     62,149           38,469          71,274         69,350
Food Safety           Employees                              155,631         161,941          161,149        164,299
                      Transport                               26,209           11,772          18,136         26,487
                      Supplies & Services                        706                0               0              0
                      Support Services                        77,700           77,579          77,124         77,124
                      Income                                    (238)               0               0              0
Food Safety Total                                            260,008         251,292          256,409        267,911
Bucket Emptying       Third party payments                       830            4,252           4,210           2,311
Bucket Emptying Total                                            830            4,252           4,210           2,311
Health Education      Employees                               19,257           20,629          20,528         20,833
                      Supplies & Services                    (12,446)           3,500             500           3,500
                      Support Services                         6,743            6,810           5,357           5,357
                      Income                                  (3,360)         (6,970)          (6,970)        (6,970)
Health Education Total                                        10,193           23,969          19,415         22,720

Health and Safety     Employees                               94,679         102,720          102,219        104,373
Enforcement           Transport                                4,718            5,856           5,856           5,976
                      Supplies & Services                        323                0               0              0
                      Support Services                        62,272           64,117          74,920         74,920
Health and Safety Enforcement Total                          161,992         172,693          182,995        185,269

Infectious Disease    Employees                               10,008           11,231          11,176         11,530
Control               Support Services                         4,347            4,496           5,175           5,175
Infectious Disease Control Total                              14,355           15,727          16,351         16,705
Licensing             Employees                               14,248           16,899          16,817         16,989
                      Supplies & Services                      6,243            3,000           3,000           3,000
                      Support Services                         9,938           10,198          10,913         10,913
                      Income                                  (8,019)         (5,900)          (5,900)        (5,900)
Licensing Total                                               22,411           24,197          24,830         25,002




                                                    51
                                                                                  Budget Book 2010/11



                          REVENUE BUDGETS - ENVIRONMENT
Service                 Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Noise Pollution         Employees                               75,025           85,483          85,065         86,466
                        Transport                               11,995           12,023          12,023           9,271
                        Supplies & Services                      7,329            1,500           1,500           1,500
                        Support Services                        29,954           28,554          23,888         23,888
                        Income                                  (5,157)               0               0              0
Noise Pollution Total                                          119,146         127,560          122,476        121,125
Other Pollution         Employees                               38,327           43,717          43,504         73,930
                        Transport                                2,823            2,849           2,849           4,343
                        Supplies & Services                        351           32,000          32,000           2,000
                        Support Services                        20,731           21,343          23,926         23,926
                        Income                                  (2,301)         (1,124)          (1,124)       (16,124)
Other Pollution Total                                           59,931           98,785         101,155         88,075
Statutory Nuisances     Employees                               45,097           48,763          48,525         49,325
                        Transport                                1,553                0               0           1,375
                        Supplies & Services                        300                0               0              0
                        Support Services                        23,038           23,824          22,375         22,375
Statutory Nuisances Total                                       69,988           72,587          70,900         73,075

Water Supply and        Employees                               18,515           20,869          20,767         21,288
Swimming Pools          Premises                                 1,192                0               0              0
                        Supplies & Services                      1,385            4,000           4,000           4,000
                        Support Services                        10,980           11,277          13,151         13,151
                        Income                                  (2,856)         (4,410)          (4,410)        (4,410)
Water Supply and Swimming Pools Total                           29,216           31,736          33,508         34,029
Grounds Maintenance     Employees                              149,787         169,744          168,912        154,932
                        Premises                                   170                0               0              0
                        Transport                               19,583            3,725          15,463         22,562
                        Supplies & Services                      4,328            1,298           1,298           1,303
                        Support Services                     (173,868)        (174,767)        (185,673)      (185,673)
Grounds Maintenance Total                                            0                0               0         (6,876)

Open Space Grounds      Employees                                    0                0          17,339         14,804
Maintenance             Premises                               795,241         770,904          681,753        688,970
                        Transport                                    0                0               0           1,600
                        Supplies & Services                     59,187           55,290          49,790         56,100
                        Third party payments                         0                0          46,043         46,043
                        Depreciation & Impairment Losses        99,420           59,299          82,018         60,393
                        Support Services                       260,549         264,467          241,248        241,248
                        Income                               (173,188)         (16,848)        (175,905)      (190,905)
Open Space Grounds Maintenance Total                         1,041,210        1,133,112         942,286        918,253
Allotments              Premises                                     0              100             100            100
                        Support Services                         1,329            1,353           1,149           1,149
                        Income                                  (2,632)         (2,600)          (2,600)        (2,600)
Allotments Total                                                (1,302)         (1,147)          (1,351)        (1,351)
Highways                Premises                               173,085         160,000          159,845        163,565
Partnership-Grounds
M'tnce                  Support Services                         5,978            6,229           6,876           6,876
                        Income                               (187,095)        (173,905)        (173,905)      (173,905)
Highways Partnership-Grounds M'tnce Total                       (8,033)         (7,676)          (7,184)        (3,464)




                                                    52
                                                                                   Budget Book 2010/11


                            REVENUE BUDGETS - ENVIRONMENT
Service                     Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Materials Recycling         Employees                               60,484           77,785          65,293         40,244
                            Premises                                   736                0               0              0
                            Transport                               22,481           19,854          14,854         10,802
                            Supplies & Services                     26,970           11,500          60,500         31,500
                            Third party payments                   707,906         745,020          738,010        698,359
                            Depreciation & Impairment Losses       179,540         211,865          165,996         89,055
                            Support Services                        61,871           55,101          70,727         70,727
                            Income                                 (74,088)        (80,612)        (107,612)      (107,612)
Materials Recycling Total                                          985,900        1,040,513        1,007,768       833,074

ABC Roll Out -              Employees                               30,981                0               0              0
Recycling                   Transport                                1,389            3,000           4,409           1,409
                            Supplies & Services                     34,404           34,500          52,500         62,500
                            Third party payments                   180,186         174,296          172,570        176,753
                            Support Services                         2,201                0             304            304
                            Income                               (171,812)                0        (158,000)      (158,000)
ABC Roll Out – Recycling Total                                      77,349         211,796           71,783         82,966
Pest Control                Employees                               15,290           16,089          16,010         16,243
                            Supplies & Services                        197              500             500            500
                            Third party payments                   196,198         163,880          171,960        165,847
                            Support Services                         7,422            7,800           9,197           9,197
                            Income                                     554                0               0              0
Pest Control Total                                                 219,661         188,269          197,667        191,787
Street Cleansing            Employees                               87,836           99,037          93,690        102,802
                            Transport                               11,391           14,441          14,441           8,447
                            Supplies & Services                     27,355           25,000          25,000         25,000
                            Third party payments                   789,991         806,152          798,170        817,326
                            Support Services                        33,092           34,843          34,349         34,349
Street Cleansing Total                                             949,665         979,473          965,650        987,923
Landscape                   Employees                              138,539         176,951          185,417        197,595
                            Premises                                    88                0               0              0
                            Transport                               11,514            6,685           6,685         14,078
                            Supplies & Services                     42,942            3,930           3,930           3,942
                            Third party payments                    36,474           35,360          35,360         27,360
                            Depreciation & Impairment Losses        14,600           10,117          11,064         11,064
                            Support Services                       109,253         111,088           35,569         35,569
                            Income                                 (33,183)        (39,530)         (39,530)       (39,530)
Landscape Total                                                    320,228         304,601          238,495        250,078
Grants                      Third party payments                    17,000           17,730          17,730         17,730
                            Depreciation & Impairment Losses             0         500,000                0              0
Grants Total                                                        17,000         517,730           17,730         17,730
Neighbourhood Wardens       Employees                               68,081           68,120          70,315         67,407
                            Premises                                   429                0               0              0
                            Transport                                3,448            3,570           3,330           3,029
                            Supplies & Services                      3,239            1,810           1,810           1,810
                            Support Services                        94,107           93,528         103,288        103,288
                            Income                                  (2,500)               0               0              0
Neighbourhood Wardens Total                                        166,804         167,028          178,743        175,534
Bridge Maintenance          Premises                                     0                0          70,000         35,000
Bridge Maintenance Total                                                 0                0          70,000         35,000
Environment Total                                                7,347,845        8,100,142        7,196,616      7,145,998



                                                      53
                                                                                Budget Book 2010/11


                           REVENUE BUDGETS - PLANNING


Planning Management includes Development Control, Development Control
Administration, Development Control Highways and Enforcement:
    •    Development Control is a statutory function with responsibility for the
         determination of planning applications and administration of the
         planning appeals process, as required by the Town and Country
         Planning Acts.
    •    Development Control Highways provides specialist advice to
         development control on the highways safety and parking aspects of
         planning applications.
    •    Enforcement ensures that planning permissions and conditions are
         complied with and takes further action where appropriate, as well as
         taking a pro-active role in dealing with unauthorised development and
         activities.

Divisional Summary
                     Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Expenditure          Employees                            1,531,151        1,588,641        1,478,070      1,532,318
                     Premises                                 1,156           10,500          10,500         10,500
                     Transport                              124,798         103,663          127,355        146,615
                     Supplies & Services                    194,807         187,254          245,194        142,851
                     Third party payments                   364,052                0               0              0
                     Depreciation & Impairment Losses         1,373              589           6,746           7,476
                     Expenditure Total                    2,217,338        1,890,647        1,867,865      1,839,760
Income               Income                              (1,483,803)     (1,304,763)      (1,343,513)    (1,483,513)
                     Income (Internal)
                     Income Total                        (1,483,803)     (1,304,763)      (1,343,513)    (1,483,513)
Support Services                                            726,576         744,665          711,091        711,091
Planning Total                                            1,460,111        1,330,549        1,235,443      1,067,338


Budget Book Line Summary
                     Budget Book Line                   Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
                     Operations Business Support                  0                2            (730)             0
                     Planning Management & Support                0               (1)         30,965         21,672
                     Development Control                    903,498         825,358          736,963        581,913
                     Monitoring & Enforcement               451,647         505,190          467,891        463,399
                     Planning Delivery                         (781)               0             354            354
                     Grants                                 105,747                0               0              0
Planning Total                                            1,460,111        1,330,549        1,235,443      1,067,338




                                                   54
                                                                                   Budget Book 2010/11


                              REVENUE BUDGETS - PLANNING

Budget Book Detailed
Service                   Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11

Operations Business       Employees                               76,851           81,398               0              0
Support                   Transport                                3,732            4,034               0              0
                          Supplies & Services                     17,601            9,146               0              0
                          Depreciation & Impairment Losses           783               (1)           (730)             0
                          Support Services                       (98,968)        (94,575)               0              0
Operations Business Support Total                                      0                2            (730)             0

Planning Management       Employees                              124,272         126,937          126,316        128,615
& Support                 Premises                                   930           10,000          10,000         10,000
                          Transport                                1,137            2,750           2,750           1,142
                          Supplies & Services                      1,493           25,542          25,542         15,558
                          Depreciation & Impairment Losses           590              590           7,476           7,476
                          Support Services                     (128,421)        (165,820)        (141,119)      (141,119)
Planning Management & Support Total                                    0               (1)         30,965         21,672
Development Control       Employees                            1,103,541        1,117,900        1,087,866      1,143,652
                          Premises                                   226              500             500            500
                          Transport                               99,523           76,543         103,920        125,451
                          Supplies & Services                    160,072         135,368          202,454        110,088
                          Third party payments                     9,250                0               0              0
                          Support Services                       756,093         794,340          680,266        680,266
                          Income                              (1,225,207)     (1,299,293)      (1,338,043)    (1,478,043)
Development Control Total                                        903,498         825,358          736,963        581,913

Monitoring &              Employees                              227,890         262,406          263,888        260,052
Enforcement               Transport                               20,078           20,336          20,331         19,668
                          Supplies & Services                     15,347           17,198          17,198         17,205
                          Support Services                       197,872         210,720          171,944        171,944
                          Income                                  (9,540)         (5,470)          (5,470)        (5,470)
Monitoring & Enforcement Total                                   451,647         505,190          467,891        463,399
Planning Delivery         Employees                               (1,403)               0               0              0
                          Transport                                  327                0             354            354
                          Supplies & Services                        294                0               0              0
Planning Delivery Total                                             (781)               0             354            354
Grants                    Third party payments                   354,802                0               0              0
                          Income                               (249,055)                0               0              0
Grants Total                                                     105,747                0               0              0
Planning Total                                                 1,460,111        1,330,549        1,235,443      1,067,338




                                                      55
                                                                                  Budget Book 2010/11



                     REVENUE BUDGETS - BUILDING CONTROL




Building Control is a statutory service that the Council has to provide. It
regulates the built environment for the protection of the public through the
implementation and enforcement of Building Regulations and other legislation.
Building Regulations and Building Control exists
    •    To ensure the health and safety of people in and around all types of
         buildings
    •    To provide for energy efficiency in buildings to combat climate change
    •    Improve accessibility and convenience for all people in the built
         environment.


Divisional Summary
                         Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Expenditure              Employees                              458,802         494,010          489,267        463,741
                         Premises                                   483              300             300            300
                         Transport                               34,311           35,419          35,828         32,366
                         Supplies & Services                     97,788         120,430          129,625        109,103
                         Third party payments                         0                0               0              0
                         Depreciation & Impairment Losses             0                0               0              0
                         Expenditure Total                      591,384         650,159          655,020        605,510
Income                   Income                               (603,580)        (637,498)        (637,498)      (639,498)
                         Income (Internal)
                         Income Total                         (603,580)        (637,498)        (637,498)      (639,498)
Support Services                                                187,686         186,595          152,900        152,900
Building Control Total                                          175,489         199,256          170,422        118,912



Budget Book Line Summary
                         Budget Book Line                   Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
                         Business Unit                          175,489         199,256          170,422        118,912
Building Control Total                                          175,489         199,256          170,422        118,912




                                                    56
                                                                                 Budget Book 2010/11



              REVENUE BUDGETS – ACCESS & INFRASTRUCTURE


The Access and Infrastructure Division delivers the following services:
    •    Traffic management
    •    Transport planning advice and support for development of key projects
    •    On and off street parking control and management
    •    Management of the Councils CCTV systems
    •    Concessionary travel
    •    Park and ride services from St Catherine’s and Barfield car parks and
         South of Winchester from April 2010
    •    Engineering advice, design and scheme delivery
    •    Land drainage, river management, maintenance and improvement of
         the Council’s Sewerage treatment works and street nameplates
    •    Community transport support


Divisional Summary
                      Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Expenditure           Employees                            1,255,931        1,268,352        1,265,796      1,267,096
                      Premises                             1,048,351         993,518         1,017,853      1,220,582
                      Transport                            (171,151)         (43,161)        (206,602)      (208,260)
                      Supplies & Services                    663,010         551,999          576,999        526,349
                      Third party payments                 1,790,150        2,689,160        2,075,300      2,406,300
                      Depreciation & Impairment Losses       487,084         797,123          551,179        763,331
                      Expenditure Total                    5,073,374        6,256,991        5,280,525      5,975,400
Income                Income                              (5,400,671)     (5,463,741)      (5,575,503)    (6,132,741)
                      Income (Internal)                      (68,486)       (149,440)         (69,440)       (69,440)
                      Income Total                        (5,469,157)     (5,613,181)      (5,644,943)    (6,202,181)
Support Services                                             506,499        (130,683)         329,479        329,479
Access & Infrastructure Total                                110,716         513,127          (34,939)       102,698




                                                   57
                                                                                 Budget Book 2010/11


                REVENUE BUDGETS – ACCESS & INFRASTRUCTURE


Budget Book Line Summary
                         Budget Book Line                     Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
                         Car Parking & Enforcement             (1,469,252)     (1,237,655)      (2,177,559)    (2,231,527)
                         Sustainable Transport                      5,757              435              42             42
                         Concessionary Travel                     911,893        1,153,740        1,211,497      1,173,268
                         Community Transport & Shopmobility       245,169         231,716          229,014        234,014
                         Footway Lighting                          26,703           34,178          34,201         23,499
                         Street Services                           40,548           27,087          25,991         24,991
                         Traffic Projects                           7,368            1,421            (185)          (185)
                         Drainage & Flooding                       35,373           38,262          39,198         39,198
                         Street Naming & Numbering                 35,697           27,539          26,703         26,703
                         Engineering Projects                      19,764         (56,448)          39,363         39,363
                         Engineering Trading Account                    0                2               1           9,680
                         CCTV                                     206,294         240,987          224,207        201,064
                         Traffic Management                        45,401           51,863          62,588         62,588
                         Winchester High Street                         0                0         250,000        500,000
Access & Infrastructure Total                                     110,716         513,127          (34,939)       102,698


Budget Book Detailed
Service                  Subjective Analysis                  Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11

Car Parking &            Employees                                886,927         883,886          879,887        875,514
Enforcement              Premises                               1,040,323         986,075         1,010,410      1,211,856
                         Transport                              (211,119)         (72,286)        (247,846)      (252,377)
                         Supplies & Services                      394,291         306,330          339,830        313,271
                         Third party payments                     375,371        1,035,860         372,000        758,000
                         Depreciation & Impairment Losses         418,366         728,426          253,895        216,944
                         Support Services                         577,098         (86,506)         283,705        283,705
                         Income                                (4,950,509)     (5,019,440)      (5,069,440)    (5,638,440)
Car Parking & Enforcement Total                                (1,469,252)     (1,237,655)      (2,177,559)    (2,231,527)
Sustainable Transport    Supplies & Services                        5,316                0               0              0
                         Support Services                             441              435              42             42
Sustainable Transport Total                                         5,757              435              42             42
Concessionary Travel     Employees                                    339              355             355            364
                         Supplies & Services                       26,753           12,430           4,930           4,930
                         Third party payments                   1,139,992        1,386,000        1,386,000      1,336,000
                         Support Services                          22,564           22,865          99,884         99,884
                         Income                                 (277,755)        (267,910)        (279,672)      (267,910)
Concessionary Travel Total                                        911,893        1,153,740        1,211,497      1,173,268

Community Transport      Third party payments                     146,585         146,370          146,370        146,370
& Shopmobility           Depreciation & Impairment Losses          24,500           10,000           5,000         10,000
                         Support Services                          74,084           75,346          77,644         77,644
Community Transport & Shopmobility Total                          245,169         231,716          229,014        234,014
Footway Lighting         Premises                                   4,669            4,992           4,992           5,491
                         Supplies & Services                        4,961           13,750          13,750           3,750
                         Depreciation & Impairment Losses          13,354           11,665          12,124         10,923
                         Support Services                           3,720            3,771           3,335           3,335
Footway Lighting Total                                             26,703           34,178          34,201         23,499




                                                       58
                                                                                  Budget Book 2010/11


               REVENUE BUDGETS – ACCESS & INFRASTRUCTURE


Service                  Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Street Services          Supplies & Services                          0                0               0           4,000
                         Third party payments                    39,073           25,970          25,970         20,970
                         Depreciation & Impairment Losses           352                0               0              0
                         Support Services                         1,124            1,117              21             21
Street Services Total                                            40,548           27,087          25,991         24,991
Traffic Projects         Employees                                    0                0               0              0
                         Supplies & Services                         11                0               0              0
                         Third party payments                    45,093           70,000          70,000         70,000
                         Support Services                         5,412            5,411           3,805           3,805
                         Income                                 (43,149)        (73,990)         (73,990)       (73,990)
Traffic Projects Total                                            7,368            1,421            (185)          (185)
Drainage & Flooding      Supplies & Services                        700            3,000           3,000           3,000
                         Support Services                        34,673           35,262          36,198         36,198
Drainage & Flooding Total                                        35,373           38,262          39,198         39,198

Street Naming &          Third party payments                    29,501           24,960          24,960         24,960
Numbering                Support Services                         8,359            8,480           7,644           7,644
                         Income                                  (2,164)         (5,901)          (5,901)        (5,901)
Street Naming & Numbering Total                                  35,697           27,539          26,703         26,703
Engineering Projects     Employees                                  962                0               0              0
                         Premises                                 1,025                0               0              0
                         Supplies & Services                        358                0               0              0
                         Third party payments                         0                0          30,000         30,000
                         Support Services                        91,532           92,992         108,803        108,803
                         Income                                  (5,627)               0         (30,000)       (30,000)
                         Income (Internal)                      (68,486)       (149,440)         (69,440)       (69,440)
Engineering Projects Total                                       19,764         (56,448)          39,363         39,363

Engineering Trading      Employees                              367,702         384,111          385,554        391,218
Account                  Premises                                    32              130             130            144
                         Transport                               39,968           29,125          41,244         44,118
                         Supplies & Services                     20,918           27,930          26,930         28,057
                         Third party payments                     5,846                0               0              0
                         Support Services                     (434,467)        (441,294)        (453,857)      (453,857)
Engineering Trading Account Total                                     0                2               1           9,680
CCTV                     Premises                                 2,303            2,321           2,321           3,091
                         Supplies & Services                    193,009         184,559          184,559        165,341
                         Depreciation & Impairment Losses        30,512           47,032          30,160         25,464
                         Support Services                       (19,530)           7,075           7,167           7,167
CCTV Total                                                      206,294         240,987          224,207        201,064
Traffic Management       Supplies & Services                     16,692            4,000           4,000           4,000
                         Third party payments                     8,688                0          20,000         20,000
                         Support Services                       141,490         144,363          155,088        155,088
                         Income                               (121,469)         (96,500)        (116,500)      (116,500)
Traffic Management Total                                         45,401           51,863          62,588         62,588
Winchester High Street   Depreciation & Impairment Losses             0                0         250,000        500,000
Winchester High Street Total                                          0                0         250,000        500,000
Access & Infrastructure Total                                   110,716         513,127          (34,939)       102,698




                                                     59
                                                                                Budget Book 2010/11


         REVENUE BUDGETS – ECONOMIC & CULTURAL SERVICES


The Economic and Cultural Services Division is very versatile, creating
positive learning, earning and enjoyment opportunities for local residents but
also doing much to underpin the character, charm and quality of life which
attract visitors, businesses and entrepreneurs to the district to the benefit of
all.
The services provided include the following:
    •    Economic Development and Tourism
    •    Museum Services and Curatorial Services
    •    Historic Environment Service
    •    Arts Development
    •    Sports and Physical Activity



Divisional Summary
                     Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Expenditure          Employees                            1,284,875        1,448,510        1,464,586      1,504,184
                     Premises                               532,250         589,702          456,885        453,801
                     Transport                               49,182           41,184          59,776         63,863
                     Supplies & Services                    322,102         350,426          391,139        374,470
                     Third party payments                   426,876         422,479          572,673        635,568
                     Depreciation & Impairment Losses       561,039         632,017          153,160        190,828
                     Expenditure Total                    3,176,326        3,484,318        3,098,219      3,222,715
Income               Income                               (534,511)        (536,861)        (684,969)      (746,714)
                     Income (Internal)                            0                0               0              0
                     Income Total                         (534,511)        (536,861)        (684,969)      (746,714)
Support Services     Support Services                       651,414         645,462          691,086        691,086
Economic & Cultural Services Total                        3,293,228        3,592,919        3,104,336      3,167,087




                                                  60
                                                                      Budget Book 2010/11


         REVENUE BUDGETS – ECONOMIC & CULTURAL SERVICES


Budget Book Line Summary
   Budget Book Line                  Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
   Business Unit                               0                0              (1)          2,208
   Arts Development                      105,802         117,330          134,619        154,754
   Theatre Royal                         200,450         200,449          200,047        200,047
   Local Economy                         168,766         198,894          213,363        214,374
   Local Economy SEEDA                     3,137                0           3,205           3,383
   BID Ballot and Administration           2,201           27,619          27,004         27,004
   Special Events                         39,849           41,432          33,338         22,848
   Tourist Information Centre            261,106         276,822          257,399        263,377
   Marketing                             228,468         240,310          258,978        251,935
   Town Twinning                           2,705            2,626           2,616           2,616
   Museum Services                       258,176         198,396          268,282        272,859
   Curatorial Services                   125,246         250,417          246,136        245,861
   Discovery Centre/City Space            51,926           69,026          67,693         62,380
   Historic Environment Centre            43,223           44,715          42,938         42,686
   Monuments                              15,306           22,222          23,598         23,592
   City Museum                           456,006         125,413           60,984         62,378
   Westgate Museum                        96,875           92,596          69,329         71,430
   Historic Environment                  177,431         244,393          239,477        241,064
   Records                                18,711           18,710          18,710         18,710
   Sport Strategy & Management            51,008           30,427               0         14,471
   Sports Pitches (Town)                 245,797         256,476          262,296        276,718
   River Park Leisure Centre             547,698         926,291          507,962        516,023
   Meadowside Centre                     193,341         208,355          166,363        176,365
Economic & Cultural Services Total     3,293,228        3,592,919        3,104,336      3,167,087




                                        61
                                                                                  Budget Book 2010/11



          REVENUE BUDGETS – ECONOMIC & CULTURAL SERVICES
Budget Book Detailed
Service                  Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Business Unit            Employees                               131,770          126,559         134,730        134,080
                         Transport                                 5,251            4,873           5,794          5,154
                         Supplies & Services                       8,793            6,250           2,750          6,250
                         Third party payments                      1,800            5,000           5,000          5,000
                         Support Services                      (147,614)        (127,682)       (133,275)      (133,275)
                         Income                                        0         (15,000)        (15,000)       (15,000)
Business Unit Total                                                   0                0              (1)          2,208
Arts Development         Employees                               38,153           40,592          40,394         40,731
                         Premises                                    464           1,000           1,000          1,000
                         Transport                                 3,219           3,554           4,110          3,660
                         Supplies & Services                     16,411           10,806          22,019         10,872
                         Third party payments                    17,750           30,060          30,060         61,455
                         Support Services                        31,757           31,318          37,036         37,036
                         Income                                  (1,952)               0               0              0
Arts Development Total                                          105,802         117,330          134,619        154,754
Theatre Royal            Third party payments                   200,000         200,000          200,000        200,000
                         Support Services                           450             449               47             47
Theatre Royal Total                                             200,450         200,449          200,047        200,047
Local Economy            Employees                                42,106         45,595           45,372         46,898
                         Premises                                 12,770           4,095            4,095          3,950
                         Transport                                 5,184           3,597            5,188          5,018
                         Supplies & Services                      21,061         74,210           85,210         80,010
                         Third party payments                     58,538         23,430           28,430         33,430
                         Support Services                         56,240         56,967           54,068         54,068
                         Income                                 (27,133)         (9,000)          (9,000)        (9,000)
Local Economy Total                                             168,766         198,894          213,363        214,374
Local Economy SEEDA      Employees                                 4,708               0           36,077         53,703
                         Transport                                     0               0                0          4,339
                         Supplies & Services                           0               0                0         11,958
                         Support Services                              5               0            3,383          3,383
                         Income                                  (1,575)               0         (36,255)       (70,000)
Local Economy SEEDA Total                                         3,137                0           3,205           3,383
BID Ballot and           Third party payments                         0           25,000          25,000         25,000
Administration           Support Services                         2,201            2,619           2,004          2,004
BID Ballot and Administration Total                               2,201           27,619          27,004         27,004
Special Events           Employees                               10,111           17,255           10,135            155
                         Transport                                    11             750              510              0
                         Supplies & Services                         435           3,990            3,990          3,990
                         Support Services                        33,757           29,437           28,703         28,703
                         Income                                  (4,466)        (10,000)         (10,000)       (10,000)
Special Events Total                                             39,849           41,432          33,338         22,848
Tourist Information      Employees                              148,206         169,242          168,416        173,721
Centre                   Premises                                 47,657          42,740           42,740         42,740
                         Transport                                 4,153           2,600            4,600          4,959
                         Supplies & Services                      58,100          54,524           53,524         54,601
                         Depreciation & Impairment Losses          4,785           2,405            3,034          2,271
                         Support Services                         63,906          70,207           49,981         49,981
                         Income                                 (65,701)        (64,896)         (64,896)       (64,896)
Tourist Information Centre Total                                261,106         276,822          257,399        263,377




                                                    62
                                                                                  Budget Book 2010/11



            REVENUE BUDGETS – ECONOMIC & CULTURAL SERVICES


Service                 Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Marketing               Employees                                74,703           85,863          82,734         90,900
                        Premises                                     33                0               0             14
                        Transport                                 4,769            3,320           4,923          5,693
                        Supplies & Services                      50,516           71,530          79,530         71,536
                        Support Services                       140,419          115,697          127,891       127,891
                        Income                                 (41,971)         (36,100)        (36,100)       (44,100)
Marketing Total                                                228,468         240,310          258,978        251,935
Town Twinning           Third party payments                     1,076            1,000           1,000           1,000
                        Support Services                         1,629            1,626           1,616           1,616
Town Twinning Total                                              2,705            2,626           2,616           2,616
Museum Services         Employees                              186,953         111,547          113,213        114,068
                        Premises                                  2,211               0                0          1,886
                        Transport                                 3,708           3,690            3,690          5,496
                        Supplies & Services                       2,479          17,982           27,982         28,012
                        Third party payments                      7,500          19,000           19,000         19,000
                        Support Services                         84,752          76,117         144,337        144,337
                        Income                                 (29,427)        (29,940)         (39,940)       (39,940)
Museum Services Total                                          258,176         198,396          268,282        272,859
Curatorial Services     Employees                               76,668         179,995          179,116        181,413
                        Transport                                  168           3,520            6,756          4,154
                        Supplies & Services                      8,485          24,852           24,852         24,882
                        Support Services                        40,582          42,050           35,412         35,412
                        Income                                   (657)               0                0              0
Curatorial Services Total                                      125,246         250,417          246,136        245,861
Discovery Centre/City   Employees                                37,154          47,667           47,433         42,120
Space                   Transport                                   778               0              796            796
                        Supplies & Services                      42,098          19,450           19,450         19,450
                        Depreciation & Impairment Losses          1,277           1,164            4,325          4,325
                        Support Services                         13,237          13,745            8,689          8,689
                        Income                                 (42,618)        (13,000)         (13,000)       (13,000)
Discovery Centre/City Space Total                               51,926           69,026          67,693         62,380
Historic Environment    Premises                                37,839           36,390          36,390         36,383
Centre                  Supplies & Services                        681            3,980           3,980          3,980
                        Depreciation & Impairment Losses           387              366             387            142
                        Support Services                         4,413            4,479           2,681          2,681
                        Income                                     (97)           (500)           (500)          (500)
Historic Environment Centre Total                               43,223           44,715          42,938         42,686
Monuments               Premises                                (1,495)           6,695           6,695          6,689
                        Depreciation & Impairment Losses          2,933           2,933           2,816          2,816
                        Support Services                        13,868           12,594          14,087         14,087
                        Income                                        0               0               0              0
Monuments Total                                                 15,306           22,222          23,598         23,592
City Museum             Employees                               54,630           48,852           48,637         50,598
                        Premises                                25,451           25,117           25,117         25,537
                        Transport                                   286               0                0              0
                        Supplies & Services                     15,650            3,100            3,100          3,100
                        Depreciation & Impairment Losses       339,586           38,426         (13,949)       (14,937)
                        Support Services                        26,381           33,348           21,509         21,509
                        Income                                  (5,977)        (23,430)         (23,430)       (23,430)
City Museum Total                                              456,006         125,413           60,984         62,378




                                                    63
                                                                                  Budget Book 2010/11



          REVENUE BUDGETS – ECONOMIC & CULTURAL SERVICES


Service                 Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Westgate Museum         Employees                               21,363           36,434          36,280         38,536
                        Premises                                 9,860           12,319          12,319         12,236
                        Transport                                2,100                0           2,387           2,387
                        Supplies & Services                     30,346            1,900           1,900           1,900
                        Depreciation & Impairment Losses         5,501            7,982           5,501           5,429
                        Support Services                        36,204           37,771          14,752         14,752
                        Income                                  (8,500)         (3,810)          (3,810)        (3,810)
Westgate Museum Total                                           96,875           92,596          69,329         71,430
Historic Environment    Employees                              123,587         186,462          185,553        187,902
                        Premises                                     0              200             200            200
                        Transport                               10,651            9,610          13,258         12,489
                        Supplies & Services                       (285)           1,122           1,122           1,129
                        Support Services                        43,477           46,999          39,344         39,344
Historic Environment Total                                     177,431         244,393          239,477        241,064
Records                 Third party payments                    18,711           18,710          18,710         18,710
Records Total                                                   18,711           18,710          18,710         18,710

Sport Strategy &        Employees                              105,871           83,629          72,202         82,609
Management              Premises                                 3,495              900             900           1,438
                        Transport                                5,971            4,170           6,131           7,138
                        Supplies & Services                     14,072            4,401           5,401           9,420
                        Third party payments                     5,176            6,520           9,020           6,520
                        Support Services                       (59,219)        (50,743)         (74,204)       (74,204)
                        Income                                 (24,358)        (18,450)         (19,450)       (18,450)
Sport Strategy & Management Total                               51,008           30,427               0         14,471
Sports Pitches (Town)   Employees                               11,871           17,142          17,058         17,397
                        Premises                               199,541         186,259          184,630        188,878
                        Transport                                  319                0             133            133
                        Supplies & Services                      4,444            2,300           2,300           2,300
                        Depreciation & Impairment Losses        21,971           11,193          (9,665)           170
                        Support Services                        37,478           70,843          99,101         99,101
                        Income                                 (29,828)        (31,261)         (31,261)       (31,261)
Sports Pitches (Town) Total                                    245,797         256,476          262,296        276,718

River Park Leisure      Employees                               27,501           40,642          39,148         41,693
Centre                  Premises                               120,792         181,205           50,041         38,233
                        Transport                                  436                0               0            258
                        Supplies & Services                      2,959                0           9,000              0
                        Third party payments                   116,326           93,759         236,453        265,453
                        Depreciation & Impairment Losses       192,462         558,615          193,184        191,250
                        Support Services                       111,671           82,820         112,749        112,749
                        Income                                       0          (6,300)        (108,163)      (109,163)
                        Income                                 (24,450)        (24,450)         (24,450)       (24,450)
River Park Leisure Centre Total                                547,698         926,291          507,962        516,023




                                                     64
                                                                                 Budget Book 2010/11




          REVENUE BUDGETS – ECONOMIC & CULTURAL SERVICES


Service             Subjective Analysis                 Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Meadowside Centre   Employees                               189,519         211,034          208,088        207,660
                    Premises                                 73,632           92,782          92,758         94,616
                    Transport                                 2,177            1,500           1,500           2,188
                    Supplies & Services                      45,856           50,029          45,029         41,079
                    Depreciation & Impairment Losses         (7,862)           8,933         (32,473)          (638)
                    Support Services                        115,820           94,801         101,175        101,175
                    Income                                (225,801)        (250,724)        (249,714)      (269,714)
Meadowside Centre Total                                     193,341         208,355          166,363        176,365
Economic & Cultural Services Total                        3,293,228        3,592,919        3,104,336      3,167,087




                                                   65
                                                                                 Budget Book 2010/11


                     REVENUE BUDGETS – HUMAN RESOURCES


Human Resources provides support to the activities of front line services
through ensuring the effective and safe management and utilisation of staff,
which is fundamental to the provision of services within a labour intensive
organisation such as the Council. The Directorate also plays a significant role
in supporting the strategic priorities of the Council where those priorities
impact on the Council as an important employer within the district through:-
    •    Organisational Development
    •    Recruitment and Selection
    •    Pay and Benefits Management
    •    Employee Relations and Communication
    •    Training and Staff Development
    •    Occupational Health and Safety Management

Divisional Summary
                      Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Expenditure           Employees                              541,474         698,947          560,996        497,243
                      Premises                                     0               20              20              0
                      Transport                               14,444           11,274          13,799         13,446
                      Supplies & Services                     22,689           16,950          83,950         15,684
                      Third party payments                         0                0               0              0
                      Depreciation & Impairment Losses             0                0               0              0
                      Expenditure Total                      578,606         727,191          658,765        526,372
Income                Income                                    (680)         (1,050)          (1,050)        (1,050)
                      Income (Internal)                            0                0               0              0
                      Income Total                              (680)         (1,050)          (1,050)        (1,050)
Support Services                                           (577,926)        (726,141)        (655,723)      (655,723)
Human Resources Total                                              0                0           1,992       (130,401)


Budget Book Line Summary
                      Budget Book Line                   Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
                      HR Business Unit                            (0)               0              (9)       (47,902)
                      Employment Related Expenses                  0                0               1        (83,149)
                      Job Evaluation                               0                0           2,000            650
Human Resources Total                                             (0)               0           1,992       (130,401)




                                                    66
                                                                                 Budget Book 2010/11



                       REVENUE BUDGETS – HUMAN RESOURCES


Budget Book Detailed
Service                  Subjective Analysis   Actual 08-09    Original 09-10   Revised 09-10   Budget 10-11
HR Business Unit         Employees                 307,625          336,071          334,825        287,222
                         Premises                         0               20              20              0
                         Transport                  14,444            11,274          13,799         13,446
                         Supplies & Services        20,636            14,380          14,380         14,464
                         Support Services        (342,705)         (361,745)        (363,033)      (363,033)
HR Business Unit Total                                    0                0              (9)       (47,902)

Employment Related       Employees                 233,849          362,876          226,171        210,021
Expenses                 Supplies & Services         2,052               570          67,570            570
                         Support Services        (235,222)         (362,396)        (292,690)      (292,690)
                         Income                        (680)         (1,050)          (1,050)        (1,050)
Employment Related Expenses Total                         0                0               1        (83,149)
Job Evaluation           Supplies & Services              0            2,000           2,000            650
                         Support Services                 0          (2,000)               0              0
Job Evaluation Total                                      0                0           2,000            650
Human Resources Total                                     0                0           1,992       (130,401)




                                                  67
                                                                                 Budget Book 2010/11


                   REVENUE BUDGETS – STRATEGIC PLANNING


The Strategic Planning Division is primarily responsible for developing and
influencing spatial planning policies to implement the Council’s strategic
priorities and the Sustainable Community Strategy. It has a major contribution
to make towards achieving the Community Strategy’s overarching aim of
Sustainable Development. Its work includes:
    •    Developing spatial planning policies through the production of Local
         Development Documents which will form part of the emerging Local
         Development Framework (LDF);
    •    Developing the community planning and engagement process to
         support the Sustainable Community Strategy and LDF;
    •    Leading the master planning and implementation of large development
         areas;
    •    Providing a technical input to corporate projects where there is a spatial
         planning dimension; and
    •    Advising/commenting on/influencing the planning policies being
         developed by other organisations and Government where they affect
         Winchester District.

Divisional Summary
                      Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Expenditure           Employees                              337,745         324,678          325,129        279,123
                      Premises                                 1,194            1,000           1,000           1,000
                      Transport                               23,921           20,649          26,018         25,121
                      Supplies & Services                     66,545           91,000         109,546         71,246
                      Depreciation & Impairment Losses             0                0               0              0
                      Expenditure Total                      429,405         437,327          461,693        376,490
Income                Income                                  (5,100)               0               0              0
                      Income (Internal)                            0                0               0              0
                      Income Total                            (5,100)               0               0              0
Support Services      Support Services                       126,897         126,211           61,795         61,795
Strategic Planning Total                                     551,202         563,538          523,488        438,285




Budget Book Line Summary
                      Budget Book Line                   Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
                      Business Unit                          551,202         563,538          523,488        438,285
Strategic Planning Total                                      78,017        (429,757)         (49,166)          1,136




                                                   68
                                                                                 Budget Book 2010/11



                     REVENUE BUDGETS – STRATEGIC HOUSING


The principle functions of Strategic Housing are:
    •    Strategy and Enablement
    •    Housing Needs
    •    Homelessness & Advice
    •    Private Sector Housing
    •    Community Planning

Divisional Summary
                      Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Expenditure           Employees                              832,452         918,141          917,650        920,136
                      Premises                                14,056              634          10,634            634
                      Transport                               90,521           59,683          91,635         90,710
                      Supplies & Services                     56,906           56,008          76,108         48,014
                      Third party payments                    18,226           59,860          93,087         68,360
                      Depreciation & Impairment Losses       431,622        1,653,410        1,831,500      1,330,000
                      Expenditure Total                    1,443,783        2,747,736        3,020,614      2,457,854
Income                Income                                 (71,430)       (278,470)        (371,870)      (178,470)
                      Income (Internal)                            0                0               0              0
                      Income Total                           (71,430)       (278,470)        (371,870)      (178,470)
Support Services                                             177,159         204,261          111,315        111,315
Strategic Housing Total                                    1,549,512        2,673,527        2,760,059      2,390,699


Budget Book Line Summary
                      Budget Book Line                   Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
                      Trading A/C                                  0                0               1           1,491
                      Care in the Community                    5,461            5,527           5,144           5,144
                      Choice Based Lettings                   15,590          (4,059)          (2,945)        (7,945)
                      Private Sector Housing                 100,924           90,777          73,472        100,470
                      Renovation Grants                      230,830         470,148          567,625        370,662
                      Corporate Property Repairs                   0                0               0           2,675
                      Sewage works                              (390)           (630)            (630)          (630)
                      General Improvement Areas                    0          (8,300)          (8,300)        (8,300)
                      Home Check Scheme                       32,065           29,146          30,740         31,356
                      Home Energy Conservation                19,759           15,677          15,475         15,880
                      House Purchase Advances                (11,923)           3,069             492            492
                      Housing Enablement                     237,603         211,171          205,972        198,204
                      Housing Strategy                        98,692            4,561          (9,575)       176,661
                      Homelessness Admin                     223,443         207,316          370,996        249,324
                      Housing Needs                          245,630         330,278          122,729        168,722
                      Strategic Housing Services             280,500        1,200,000        1,290,160       986,939
                      Community Planning                      71,329         118,846           98,703         99,555
Strategic Housing Total                                    1,549,512        2,673,527        2,760,059      2,390,699




                                                   69
                                                                                   Budget Book 2010/11


                     REVENUE BUDGETS – STRATEGIC HOUSING


Budget Book Detailed
Service                   Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Trading A/C               Employees                               39,721           47,152          54,488         55,765
                          Premises                                   395                0               0              0
                          Transport                                3,537            3,373           3,373           3,587
                          Supplies & Services                     14,039            7,000           7,000           7,000
                          Support Services                       (57,692)        (57,525)         (64,860)       (64,860)
Trading A/C Total                                                      0                0               1           1,491
Care in the Community     Support Services                         5,461            5,527           5,144           5,144
Care in the Community Total                                        5,461            5,527           5,144           5,144
Choice Based Lettings     Premises                                   238                0               0              0
                          Transport                                   98                0               0              0
                          Supplies & Services                      5,356           15,400          15,400         10,400
                          Support Services                         8,059              541           1,655           1,655
                          Income                                   1,838         (20,000)         (20,000)       (20,000)
Choice Based Lettings Total                                       15,590          (4,059)          (2,945)        (7,945)
Private Sector Housing    Employees                               55,249           72,286          61,235         87,610
                          Transport                               14,892            9,554          11,941         12,564
                          Supplies & Services                        881                0               0              0
                          Support Services                        45,205           29,337          20,696         20,696
                          Income                                 (15,302)        (20,400)         (20,400)       (20,400)
Private Sector Housing Total                                     100,924           90,777          73,472        100,470
Renovation Grants         Employees                               54,438           54,390          54,125         55,217
                          Transport                                6,693            3,473           6,655           6,600
                          Supplies & Services                      3,365            1,260           1,260           1,260
                          Depreciation & Impairment Losses       151,122         438,000          528,000        330,000
                          Support Services                        37,521           23,845          28,405         28,405
                          Income                                 (22,310)        (50,820)         (50,820)       (50,820)
Renovation Grants Total                                          230,830         470,148          567,625        370,662

Corporate Property        Employees                               39,397           40,592          40,394         40,731
Repairs                   Transport                               18,432              510          18,011         20,349
                          Supplies & Services                        583                0               0              0
                          Support Services                       (58,412)        (41,102)         (58,405)       (58,405)
Corporate Property Repairs Total                                       0                0               0           2,675
Sewage works              Income                                    (390)           (630)            (630)          (630)
Sewage works Total                                                  (390)           (630)            (630)          (630)

General Improvement
Areas                     Income                                       0          (8,300)          (8,300)        (8,300)
General Improvement Areas Total                                        0          (8,300)          (8,300)        (8,300)
Home Check Scheme         Employees                               17,780           19,636          19,540         20,156
                          Third party payments                     6,462            8,220          10,620           8,220
                          Support Services                        11,504            7,370           9,060           9,060
                          Income                                  (3,680)         (6,080)          (8,480)        (6,080)
Home Check Scheme Total                                           32,065           29,146          30,740         31,356

Home Energy               Employees                                9,286           10,329          10,279         10,684
Conservation              Supplies & Services                      4,936            1,630           1,630           1,630
                          Support Services                         5,537            3,718           3,566           3,566
Home Energy Conservation Total                                    19,759           15,677          15,475         15,880




                                                      70
                                                                                    Budget Book 2010/11


                     REVENUE BUDGETS – STRATEGIC HOUSING


Service                   Subjective Analysis                Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11

House Purchase            Supplies & Services                          0               80              80             80
Advances                  Depreciation & Impairment Losses             0           15,410               0              0
                          Support Services                         1,596            1,219             712            712
                          Income                                 (13,519)        (13,640)            (300)          (300)
House Purchase Advances Total                                    (11,923)           3,069             492            492
Housing Enablement        Employees                              115,964         112,929          112,377        114,023
                          Premises                                   561                0               0              0
                          Transport                               17,364           13,125          16,113         16,699
                          Supplies & Services                     (1,775)           2,500          12,500           2,500
                          Support Services                       116,565           92,617          74,982         74,982
                          Income                                 (11,076)        (10,000)         (10,000)       (10,000)
Housing Enablement Total                                         237,603         211,171          205,972        198,204
Housing Strategy          Employees                               63,706           66,015          65,692         66,928
                          Transport                                  119                0               0              0
                          Supplies & Services                      7,102           20,500          30,500         17,500
                          Third party payments                         0                0               0           7,000
                          Support Services                        29,756           18,046          85,233         85,233
                          Income                                  (1,991)       (100,000)        (191,000)             0
Housing Strategy Total                                            98,692            4,561          (9,575)       176,661


Homelessness Admin        Employees                              134,205         149,482          257,773        165,725
                          Premises                                 1,579                0          10,000              0
                          Transport                                6,872            4,123           4,964         15,339
                          Supplies & Services                      5,981                0               0              0
                          Third party payments                       769           36,780          66,780         36,780
                          Support Services                        79,037           51,931          66,479         66,479
                          Income                                  (5,000)        (35,000)         (35,000)       (35,000)
Homelessness Admin Total                                         223,443         207,316          370,996        249,324
Housing Needs             Employees                              232,389         241,140          138,067        196,926
                          Premises                                11,198                0               0              0
                          Transport                               14,428           16,425          20,187           7,420
                          Supplies & Services                     14,065                0             100              0
                          Support Services                       (26,449)          86,313         (22,025)       (22,025)
                          Income                                       0         (13,600)         (13,600)       (13,600)
Housing Needs Total                                              245,630         330,278          122,729        168,722

Strategic Housing         Transport                                    0                0               0            279
Services                  Depreciation & Impairment Losses       280,500        1,200,000        1,303,500      1,000,000
                          Income                                       0                0         (13,340)       (13,340)
Strategic Housing Services Total                                 280,500        1,200,000        1,290,160       986,939
Community Planning        Employees                               70,318         104,190          103,680        106,371
                          Premises                                    86              634             634            634
                          Transport                                8,086            9,100          10,391           7,873
                          Supplies & Services                      2,374            7,638           7,638           7,644
                          Third party payments                    10,995           14,860          15,687         16,360
                          Support Services                       (20,529)        (17,576)         (39,327)       (39,327)
Community Planning Total                                          71,329         118,846           98,703         99,555
Strategic Housing Total                                        1,549,512        2,673,527        2,760,059      2,390,699




                                                      71
                                                                                Budget Book 2010/11


         REVENUE BUDGETS – PARTNERSHIPS, COMMUNICATION &
                          IMPROVEMENT


The functions of the Partnerships, Communication and Improvement Division
are
    •    Partnership working and Improvement
    •    ‘Keeping Sustainability Principles at the Heart of All We Do’
    •    Corporate Research/Analysis
    •    Community Wellbeing and Community Grants
    •    Corporate Communications


Divisional Summary
                     Subjective Analysis                 Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
Expenditure          Employees                               830,979         596,561          627,742        655,211
                     Premises                                  1,694            1,960           1,960           1,960
                     Transport                                35,147           33,266          43,166         33,253
                     Supplies & Services                     235,572         170,338          178,874        180,426
                     Third party payments                    677,605         645,848          663,704        671,963
                     Depreciation & Impairment Losses        269,909         396,795          125,167        681,167
                     Expenditure Total                     2,050,906        1,844,768        1,640,613      2,223,980
Income               Income                                  (30,408)        (45,102)         (68,102)       (45,102)
                     Income (Internal)                             0                0               0              0
                     Income Total                            (30,408)        (45,102)         (68,102)       (45,102)
Support Services     Support Services                      (899,049)        (587,956)        (644,542)      (644,542)
Partnerships, Communication & Improvement Total            1,121,448        1,211,710         927,969       1,534,336


Budget Book Line Summary
                     Budget Book Line                    Actual 08-09   Original 09-10   Revised 09-10   Budget 10-11
                     Design                                        0                0          (1,195)       (55,107)
                     Business Unit Costs                           0               (1)              1         85,976
                     Community Development                   947,803        1,049,955         781,689       1,318,692
                     Community Wellbeing                      92,577           80,850          81,410         83,678
                     Environmental Issues                     36,732           44,236          28,855         48,865
                     Health Improvement Partnership            9,372           12,985           3,914           3,933
                     Market Research                          14,056            2,084           7,290         31,290
                     Community Meals                          20,908           21,601          21,005         21,005
                     Communications & Public Relations             0                0               0         (8,995)
                     Scrutiny                                      0                0           5,000           5,000
Partnerships, Communication & Improvement Total            1,121,448        1,211,710         927,969       1,534,336




                                                  72
                                                                                   Budget Book 2010/11



 REVENUE BUDGETS – PARTNERSHIPS, COMMUNICATION & IMPROVEMENT
Budget Book Detailed
Service                 Subjective Analysis                Actual 08-09    Original 09-10    Revised 09-10    Budget 10-11
Design                  Employees                               313,827           218,779          169,615         113,112
                        Transport                                15,323            12,591           14,379            6,956
                        Supplies & Services                     176,275           121,644           69,434          79,448
                        Depreciation & Impairment Losses           3,045             1,195                0               0
                        Support Services                      (503,955)         (351,857)        (252,271)       (252,271)
                        Income                                   (4,514)           (2,352)          (2,352)         (2,352)
Design Total                                                          0                 0           (1,195)       (55,107)
Business Unit Costs     Employees                               390,553          241,218           322,230         421,841
                        Premises                                     86              500               500             500
                        Transport                                12,662           15,236            21,344          19,010
                        Supplies & Services                      30,426           35,590            58,948          38,246
                        Third party payments                      2,048           10,600            10,600          10,000
                        Depreciation & Impairment Losses              0                0                 0               0
                        Support Services                      (435,776)        (303,145)         (393,621)       (393,621)
                        Income                                        0                0          (20,000)        (10,000)
Business Unit Costs Total                                             0                (1)               1          85,976
Community               Employees                               33,839            36,655            36,476          18,587
Development             Premises                                     83                0                 0               0
                        Transport                                 1,294            1,400             1,400           1,420
                        Supplies & Services                         943            1,900             1,900           1,912
                        Third party payments                   626,795           591,998           609,854         608,713
                        Depreciation & Impairment Losses       266,864           395,600           125,167         681,167
                        Support Services                        26,220            22,402             6,892           6,892
                        Income                                  (8,235)                0                 0               0
Community Development Total                                    947,803         1,049,955           781,689       1,318,692
Community Wellbeing     Employees                               92,135            99,130            98,642        100,874
                        Premises                                 1,076               750               750             750
                        Transport                                5,868             4,039             6,043           5,867
                        Supplies & Services                      3,498             2,540            15,328           2,540
                        Depreciation & Impairment Losses                                                 0               0
                        Support Services                          7,658             7,141            6,397           6,397
                        Income                                 (17,659)          (32,750)         (45,750)        (32,750)
Community Wellbeing Total                                       92,577            80,850            81,410          83,678
Environmental Issues    Premises                                   447               710               710             710
                        Supplies & Services                      1,951               456               456          20,466
                        Third party payments                    18,500            22,000            22,000          22,000
                        Support Services                        15,834            21,070             5,689           5,689
Environmental Issues Total                                      36,732            44,236            28,855          48,865
Health Improvement      Employees                                     0              779               779             798
Partnership             Support Services                          9,372           12,206             3,135           3,135
Health Improvement Partnership Total                              9,372           12,985             3,914           3,933
Market Research         Supplies & Services                      1,339                  0            6,600          20,600
                        Third party payments                    10,000                  0                0          10,000
                        Support Services                         2,717              2,084              690             690
Market Research Total                                           14,056              2,084            7,290          31,290
Community Meals         Employees                                   42                 0                 0               0
                        Third party payments                    20,262            21,000            21,000          21,000
                        Support Services                           604               601                 5               5
Community Meals Total                                           20,908            21,601            21,005          21,005




                                                    73
                                                                                Budget Book 2010/11



 REVENUE BUDGETS – PARTNERSHIPS, COMMUNICATION & IMPROVEMENT


Service              Subjective Analysis          Actual 08-09     Original 09-10   Revised 09-10   Budget 10-11

Communications       Employees                              583                0               0              0
& Public Relations   Premises                                 2                0               0              0
                     Supplies & Services                 21,139            3,208          21,208         12,213
                     Third party payments                     0              250             250            250
                     Support Services                   (21,724)           6,542         (21,458)       (21,458)
                     Income                                   0         (10,000)               0              0
Communications & Public Relations Total                       0                0               0         (8,995)
Scrutiny             Supplies & Services                      0            5,000           5,000           5,000
                     Support Services                         0          (5,000)               0              0
Scrutiny Total                                                0                0           5,000           5,000
Partnerships, Communication & Improvement Total        1,121,448       1,211,710         927,969       1,534,336




                                                  74
                                                                                     Budget Book 2010/11


   REVENUE BUDGETS – HOUSING REVENUE ACCOUNT (LANDLORD
                        SERVICES)


Local authorities are required to maintain a separate account which sets out
the expenditure and income arising from the provision of housing.

The Landlord Services Division is responsible for providing a management
and maintenance service to over 5000 council properties throughout the
Winchester District. The housing stock is mainly traditional built low-rise
houses. The Council has always sought to deliver a high quality housing
service and over the years has continued to achieve the investment needs of
its housing stock. In addition to general needs housing tenancies, the City
Council also provide in excess of 900 supported tenancies for older persons,
over 40 “extra care” tenancies and over 50 units of accommodation for
homeless households.


Landlord Services
                        Subjective Analysis       Actual 08-09    Original 09-10   Revised 09-10   Budget 10-11
                                                        £               £               £               £
Expenditure             Employees                     3,201,570       3,507,933        3,423,414       3,411,063
                        Premises                      4,836,069       4,820,834        4,820,834       5,236,769
                        Transport                       215,496         191,790         211,178         248,950
                        Supplies & services             607,694         373,522         447,522         374,522
                        Third party payments             44,119          41,000          41,000          41,000
                        Transfer payments             8,428,670       9,093,007        8,488,007       8,947,981
                        Capital financing costs      48,291,261       4,347,460        4,353,453       4,284,362
                        Expenditure Total            65,624,879      22,375,546       21,785,408     22,544,647
Income                  External income            (22,871,465)    (23,365,035)     (23,061,630)    (23,404,130)
                        Internal income               (288,369)       (295,760)        (295,760)       (295,760)
                        Income Total               (23,159,834)    (23,660,795)     (23,357,390)    (23,699,890)
Support Services        Support services              1,611,649       1,601,954        1,540,430       1,541,378
Transfers               Transfers                  (44,175,990)       (489,462)        (266,135)       (266,135)
Net Deficit/(Surplus)                                  (99,296)       (172,757)        (297,687)        120,000




HRA Working Balance
Opening Balance                                                                      (1,125,752)     (1,423,439)
Add Projected Deficit/(Surplus)                                                        (297,687)        120,000
Projected Balance at Year End                                                        (1,423,439)     (1,303,439)




                                                        75
                                                                                      Budget Book 2010/11


   REVENUE BUDGETS – HOUSING REVENUE ACCOUNT (LANDLORD
                        SERVICES)


Service Analysis                            Actual 08-09     Original 09-10       Revised 09-10       Budget 10-11
                                                 £                  £                   £                   £
Housing Management - General
            HRA General                        1,263,474          1,133,312            1,260,767          1,389,389
            Removals Incentive Scheme                4,000               6,000               6,000               6,000
            Tenants Information                  145,772            159,195              147,167            123,444
            Vacant Dwellings                      32,788                32,000              33,684              33,684
            Joint Housing Register               206,373            194,142              173,221            173,221
            Estate Management                    859,396            783,594              767,670            741,736
            Rent Accounting                      197,699            200,145              211,472            204,758
                                               2,709,501          2,508,388            2,599,981          2,672,232
Housing Management - Special
            Sheltered Housing                    752,268          1,036,372            1,033,550          1,199,540
            Communal Services                    107,389                91,986               3,086              28,320
            Homelessness                             3,720              31,333              21,330              49,805
            Estate Maintenance                   210,268            304,714              310,197            310,197
            Disabled Adaptations                 360,849            361,095              358,727            362,354
            Sewage works                         207,837            161,612              161,726            161,726
            Central Control                      438,817            398,485              417,828            175,538
                                               2,081,148          2,385,597            2,306,443          2,287,480
Housing Repairs
            Repairs - administration             908,151          1,041,787              931,783            875,236
            Repairs - works                    3,536,703          3,430,350            3,430,350          3,793,465
                                               4,444,854          4,472,137            4,362,133          4,668,701
Capital Financing
            Capital Financing                  3,885,475          3,849,024            4,055,659          3,987,516
                                               3,885,475          3,849,024            4,055,659          3,987,516
Rents & Other Income
            Dwelling Rents                  (19,437,438)        (20,550,000)        (20,140,000)        (20,359,000)
            Garage Rents                       (767,492)           (750,000)           (792,000)           (792,000)
            Sheltered Charges                  (357,712)           (360,000)           (400,000)           (500,000)
            Supporting People                  (686,387)           (675,560)           (605,560)           (605,560)
            Other Income                       (239,706)           (195,000)           (222,000)           (237,000)
                                            (21,488,735)        (22,530,560)        (22,159,560)        (22,493,560)
Housing Subsidy
            HRA Subsidy                        8,428,670          9,093,007            8,488,007          8,947,981
                                               8,428,670          9,093,007            8,488,007          8,947,981
Transfers
            Transfer re Pension Reserve           96,847                      0                   0                  0
            Transfer re Insurance Reserve      (257,056)                49,650              49,650              49,650
                                               (160,210)                49,650              49,650              49,650


Net Deficit/(Surplus)                            (99,296)          (172,757)           (297,687)            120,000




                                                      76
                                                                                        Budget Book 2010/11



   REVENUE BUDGETS – HOUSING REVENUE ACCOUNT (LANDLORD
                        SERVICES)


Service                        Subjective Analysis         Actual 08-09     Original 09-10    Revised 09-10    Budget 10-11
                                                                £                 £                £                £
Housing Management - General   Employees                     1,136,880          1,179,362         1,192,238       1,266,496
                               Premises                        142,095           133,087           133,087         133,087
                               Transport                        95,758             77,710           94,752         106,745
                               Supplies & services             329,488           195,134           213,134         208,134
                               Third party payments             40,114             41,000           41,000          41,000
                               Capital financing costs          52,282                   0          24,090          24,090
                               External income                 (76,178)          (74,990)          (74,990)        (83,990)
                               Support services                989,061           957,085           976,670         976,670
Housing Management - General Total                           2,709,501          2,508,388         2,599,981       2,672,232
Sheltered Housing              Employees                       583,839           824,130           780,858         899,462
                               Premises                        317,061           323,985           323,985         370,305
                               Transport                        10,082             24,360           24,360          23,426
                               Supplies & services              77,822             69,500           69,500          59,500
                               Third party payments                 4,005                0                0                0
                               External income               (313,021)          (285,500)         (285,500)       (273,500)
                               Support services                 72,480             79,897          120,347         120,347
Sheltered Housing Total                                        752,268          1,036,372         1,033,550       1,199,540
Communal Services              Employees                        61,749             49,124           45,205          43,939
                               Premises                         62,369             57,332           57,332          63,832
                               Transport                              39                 0                0                0
                               Supplies & services                  1,703             1,800            1,800            1,800
                               External income                 (45,162)          (43,500)         (112,500)        (92,500)
                               Support services                 26,690             27,230           11,249          11,249
Communal Services Total                                        107,389             91,986              3,086        28,320
Homelessness                   Employees                        59,411             53,995           50,651          62,670
                               Premises                         16,180             26,926           26,926          26,926
                               Transport                            4,347             6,500            6,500            4,457
                               Supplies & services                  7,892             7,000            7,000            7,000
                               External income               (105,568)           (87,200)          (87,200)        (68,700)
                               Support services                 21,460             24,112           17,453          17,453
Homelessness Total                                                  3,720          31,333           21,330          49,805
Estate Maintenance             Premises                        225,051           318,884           318,884         318,884
                               Internal income                 (45,760)          (45,760)          (45,760)        (45,760)
                               Support services                 30,977             31,590           37,073          37,073
Estate Maintenance Total                                       210,268           304,714           310,197         310,197
Disabled Adaptations           Employees                        45,621             48,328           48,090          48,493
                               Premises                        303,183           300,000           300,000         300,000
                               Transport                            2,932             3,010            3,010            6,234
                               Supplies & services                    30                 0                0                0
                               Support services                     9,083             9,757            7,627            7,627
Disabled Adaptations Total                                     360,849           361,095           358,727         362,354
Sewage works                   Premises                        225,113           223,315           223,315         223,315
                               Supplies & services              60,545                4,000            4,000            4,000
                               External income               (163,592)          (154,000)         (154,000)       (154,000)
                               Support services                 85,771             88,297           88,411          88,411
Sewage works Total                                             207,837           161,612           161,726         161,726



                                                      77
                                                                                            Budget Book 2010/11




   REVENUE BUDGETS – HOUSING REVENUE ACCOUNT (LANDLORD
                        SERVICES)


Service                          Subjective Analysis        Actual 08-09       Original 09-10    Revised 09-10    Budget 10-11
                                                                   £                 £                £                £
Central Control                  Employees                        512,583           441,009           438,902         217,584
                                 Premises                              6,312             4,105            4,105            4,105
                                 Transport                         40,445             21,030           27,846          46,874
                                 Supplies & services               68,392             44,000           84,000          44,000
                                 External income                 (243,383)         (166,420)         (166,420)       (166,420)
                                 Support services                  54,468             54,761           29,395          29,395
Central Control Total                                             438,817           398,485           417,828         175,538
Repairs - administration         Employees                        801,488           911,985           867,470         872,419
                                 Premises                          14,141                2,850            2,850            2,850
                                 Transport                         61,893             59,180           54,710          61,214
                                 Supplies & services               61,141             52,088           68,088          50,088
                                 External income                  (68,597)          (21,460)          (21,460)        (71,460)
                                 Internal income                 (242,609)         (250,000)         (250,000)       (250,000)
                                 Support services                 280,694           287,144           210,125         210,125
Repairs - administration Total                                    908,151          1,041,787          931,783         875,236
Repairs - works                  Premises                        3,524,563         3,430,350         3,430,350       3,793,465
                                 Supplies & services                    681                 0                0                0
                                 External income                   11,459                   0                0                0
Repairs - works Total                                            3,536,703         3,430,350         3,430,350       3,793,465
Capital Financing                Capital financing costs        48,238,979         4,347,460         4,329,363       4,260,272
                                 External income                          0          (1,405)                 0                0
                                 Support services                  40,964             42,081           42,081          43,029
                                 Transfers                  (44,394,468)           (539,112)         (315,785)       (315,785)
Capital Financing Total                                          3,885,475         3,849,024         4,055,659       3,987,516
Rents & Other Income
Dwelling Rents                   External income            (19,437,438)        (20,550,000)      (20,140,000)    (20,359,000)
Garage Rents                     External income                 (767,492)         (750,000)         (792,000)       (792,000)
Sheltered Charges                External income                 (357,712)         (360,000)         (400,000)       (500,000)
Supporting People                External income                 (686,387)         (675,560)         (605,560)       (605,560)
Other Income                     External income                 (239,706)         (195,000)         (222,000)       (237,000)
Rents & Other Income                                        (21,488,735)        (22,530,560)      (22,159,560)    (22,493,560)
HRA Subsidy                      Transfer payments               8,428,670         9,093,007         8,488,007       8,947,981
HRA Subsidy Total                                                8,428,670         9,093,007         8,488,007       8,947,981
Transfer re Pension Reserve      Transfers                         96,847                   0                0                0
Transfer re Insurance Reserve    Transfers                       (257,056)            49,650           49,650          49,650
Transfers Total                                                  (160,210)            49,650           49,650          49,650
Sales                            External income                 (378,688)                  0                0                0
                                 Trans GF summary                 378,688                   0                0                0
Sales Total                                                               0                 0                0                0
Net Deficit/(Surplus)                                             (99,296)         (172,757)         (297,687)        120,000




                                                           78
                                                         Budget Book 2010/11



                            CAPITAL BUDGETS


The Capital Strategy sets out the context of the capital programme, and is in
line with the Council’s Sustainable Community Strategy and Corporate
Business Plan. Individual schemes within the capital programme each require
appropriate approval by Cabinet or Portfolio Holders in accordance with
Financial Procedure Rules before any funds are committed.

The Council produces an annual Capital Strategy based on the Governments
good practice guidelines to assist Local Authorities with asset management
and control of capital programmes.

The Capital Strategy 2009 was approved by the Council on 1st October 2009
and was applied to the preparation of the Capital Programme for the 2010/11
Budget.

The Council has adopted the CIPFA Prudential Code which is designed to
ensure that capital investment plans of local authorities are affordable,
prudent and sustainable, and due regard should be given to the Prudential
Code in determining the Council’s capital programme.

The total approved programme amounts to £57.5m over four years, with
£19.3m in 2010/11.

Major Projects 2010/11 (>£500k):

      Property Acquisition & Development
      Housing Major Repairs
      Guildhall Refurbishment
      Housing Re-investment in Stock Condition
      Affordable Housing Regeneration
      Hyde
      CCTV
      Abbey Mill
      Disabled Facility Grants




                                     79
                                                                                            CAPITAL BUDGETS
                                                                                            CAPITAL PROGRAMME 2009/10 TO 2013/14
                                                                                                               2009/10                                     2010/11        2011/12        2012/13        2013/14        TOTAL

                                               Corporate                                                                      Growth /
                                                            Funding
                                                Priority                Revised Budget   Supplementary                        Savings/
                                                                          (CAB1886)        approvals        Revised Timing   Virements       TOTAL
                                                                             £000            £000                £000           £000          £000          £000           £000           £000           £000          £000
GENERAL FUND
COMMUNITIES & SAFETY
Capital Grants                                    All         MIR                  76                  -               30                -           106           149              20              -              -           275
Knowle Community Building                         IS          MIR                 412                  -             (412)               -             -           412               -              -              -           412
"Ok to Play" project                             H&W          EF                  118                  -                -                -           118             -               -              -              -           118
Playbuilder                                      H&W          EF                   35                  -                -                -            35             -               -              -              -            35
Whiteley Community Facility                       IS          ER                    -                  -                -                -             -            50               -              -              -            50
                                                                                  641                  -             (382)               -           259           611              20              -              -           890
ECONOMY & TOURISM
Alresford 'Putting Pedestrians First'             EP        EF / MIR              215                  -                 -               -           215              -              -              -              -           215
Smarter Working Centres                           EP          ER                   20                (20)                -               -             -             20              -              -              -            20
Tourist Info Centre Electrical Works              EP          ER                   25                  -                 -               -            25              -              -              -              -            25
Tourist Info. Centre Improvements                 EP          CR                   25                  -                 -               5            30              -              -              -              -            30
Village Community Shop Grants                    EP/IS        ER                   40                  -                 -               -            40             40              -              -              -            80
                                                                                  325                (20)                -               5           310             60              -              -              -           370
ENVIRONMENT
Abbey Gardens Public Toilets                     HQE          CR                   62                  -                 -               -            62             -              -              -              -             62
Magdalen Hill Cemetery -Extension                HQE       MIR (Town)               -                  -                 -               -             -             -             30             10              -             40
Open Space & Recreation Facilities               HQE           EF                 230                  -                 -               -           230           100            100            100            100            630
Replacement Bins                                 HQE          MIR                   9                  -                 -               -             9             -              -              -              -              9
                                                                                  301                  -                 -               -           301           100            130            110            100            732
FINANCE & EFFICIENCY
Abbey House                                     E&EC         MIR                   16                  -                 -             -           16               -               -               -              -          16
Abbey Mill                                       S&S       CR / CFR               575               (475)                -             -          100             575               -               -              -         675
Property Acquisition & Development              E&EC         CFR                    -                  -                 -             -            -           5,000               -               -              -       5,000
Avalon House                                    E&EC         CFR                  760                (36)                -             -          724               -               -               -              -         724
Avalon House Purchase of Land                   E&EC         CR                    20                  1                 -             -           21               -               -               -              -          21
City Offices                                    E&EC         MIR                   24                  -                 -             -           24               -               -               -              -          24
Financial System                                E&EC         CR                   220                  -                 -             -          220               -               -               -              -         220
Guildhall                                       E&EC         CR                   111                  -                 -             -          111               -               -               -              -         111
Guildhall Community Facilities/Bapsy Bequest      IS          EF                  600                  -                 -             -          600             822               -               -              -       1,422
Guildhall Refurbishment                          EP          CFR                    -                  -                 -             -            -           1,776               -               -              -       1,776
Hyde                                            E&EC         CFR                    -                  -                 -             -            -             938             312               -              -       1,250
Hockley Viaduct                                 E&EC         MIR                    -                  -                 -             -            -              20              42              42             42         146
Property Acquisition                            E&EC         CR                     -                475                 -             -          475               -               -               -              -         475
Museum Storage (F2)                             E&EC         CR                    60                  -                 -             -           60               -               -               -              -          60
New Offices (Fees)                              E&EC         MIR                   25                  -                 -           (25)           -               -               -               -              -           0
Purchase of Property                            E&EC       CFR / CR             2,465                  -                 -             -        2,465               -               -               -              -       2,465
Urgent Property Works                           E&EC         ER                     -                  -                 -             -            -             247               -               -              -         247
Winnall Moors Project                           HQE          MIR                   10                  -                 -                         10              10              10              10              -          40
                                                                                4,886                (35)                -           (25)       4,826           9,388             364              52             42      14,672




                                                                                                                80
                                                                                                                                                                                         Budget Book 2010/11




                                                                                           CAPITAL BUDGETS
                                                                                           CAPITAL PROGRAMME 2009/10 TO 2013/14
                                                                                                            2009/10                                       2010/11       2011/12       2012/13       2013/14       TOTAL

                                                Corporate                                                                  Growth /
                                                            Funding
                                                 Priority              Revised Budget   Supplementary                      Savings/
                                                                         (CAB1886)        approvals      Revised Timing   Virements         TOTAL
                                                                            £000            £000              £000           £000            £000          £000          £000          £000          £000         £000
GENERAL FUND
HERITAGE, CULTURE & SPORT
Discovery Centre Fit Out                           EP         ER                  18                 -                -           (10)                8             -            -              -             -              8
Henry Beaufort School                             H&W         EF                 130                 -                -             -               130             -            -              -             -            130
Meadowside                                        H&W         CR                  17                 -                -             -                17             -            -              -             -             17
River Park Leisure Centre - Essential Repairs     H&W         CR                 326                 -                -             -               326           300        2,961              -             -          3,587
River Park Leisure Centre - Desirable Works       H&W         CR                                                                                      -             -          260              -             -            260
River Park Leisure Centre - Environmental
Improvements                                      H&W         CR                                                                                      -             -          215              -             -            215
Westgate Museum Roof                              H&W         CR                 220                 -                -             -               220             -            -              -             -            220
                                                                                 711                 -                -           (10)              701           300        3,436              -             -          4,437
HOUSING
Affordable Hsg funded by Developers' cont'ns       IS         EF                 258                 -                -            -             258             200           200           200           200           1,058
Affordable Housing Regeneration                    IS         CR               1,000                 -                -          324           1,324           1,000         1,000         1,000         1,000           5,324
Choice Based Lettings                              IS         EF                  66                 -                -            2              68               -             -             -             -              68
Disabled Facility Grants (Mandatory)               IS       EF / MIR             816                 -                -            -             816             558           378           378           378           2,508
Home Improvement Grants (Discretionary)            IS         MIR                203                 -                -            -             203              80             -             -             -             283
                                                                               2,343                                                           2,669           1,838         1,578         1,578         1,578           9,241
PERFORMANCE & ORG. DEV.
ICT E-govt                                        E&EC      ER / CR              333                 -                -          (108)              225           135             -             -             -           360
ICT Equipment                                     E&EC        CR                 200                 -                -             -               200           219             -             -             -           419
                                                                                 533                                  -          (108)              425           354             -             -             -           779
PLANNING & ACCESS
Car Parks                                           EP        ER                 239                 -               -                (1)        238             120              -             -             -            358
Car Parking Server                                E&EC        MIR                  -               160               -                 -           -             160              -             -             -            160
CCTV                                               S&S        CR                 600                 -            (600)                -           -             600              -             -             -            600
Footpath Improvement Scheme                     S&S / HQE     MIR                 37                 -               -                (2)         35               -              -             -             -             35
Parchment Street Enhancement                    S&S / HQE     MIR                 35                 -               -                 8          43               -              -             -             -             43
Rural Transport                                     IS        MIR                 10                 -               -                (5)          5               -              -             -             -              5
St George's Street Improvements                 S&S / HQE     MIR                  -                 -               -                 -           -              40              -             -             -             40
Tower Street                                       EP         CR                 103                 -               -                 -         103             100              -             -             -            203
Tower Street Car Park                               EP        CR               1,200                 -               -                 -       1,200               -              -             -             -          1,200
Winchester High Street                            HQE         ER                 250                 -               -                 -         250             250              -             -             -            500
Winchester High Street                            HQE         MIR                  -                 -               -                 -           -             100              -             -             -            100
                                                                               2,474               160            (600)                -       1,874           1,370              -             -             -          3,244


Total General Fund                                                            12,214               105            (982)          (138)        11,365          14,021         5,528         1,740         1,720       34,365




                                                                                                             81
                                                                                                                                                                             Budget Book 2010/11




                                                                                CAPITAL BUDGETS

                                                                                CAPITAL PROGRAMME 2009/10 TO 2013/14
                                                                                                2009/10                                      2010/11       2011/12       2012/13         2013/14         TOTAL

                                       Corporate                                                                Growth /
                                                   Funding
                                        Priority             Revised Budget Supplementary                       Savings/
                                                               (CAB1886)      approvals      Revised Timing    Virements       TOTAL
                                                                  £000          £000              £000            £000          £000          £000          £000          £000            £000           £000
HOUSING REVENUE ACCOUNT
HOUSING
Major repairs                             IS         EF              3,444              -             (200)                -      3,244           3,679         3,479         3,479           3,479         17,360
Re-investment in stock condition          IS         CR              1,222           (529)                -                -           693        1,300         1,000         1,000           1,000             4,993
Orchard Upgrade                         E&EC         ER                                                                                  -           120             -              -               -            120
PLANNING & ACCESS
Sewage Treatment Works                   HQE         CR                257              -             (100)                -        157             200           100           100             100            657
Total Housing Revenue Account                                        4,923           (529)            (300)                -      4,094           5,299         4,579         4,579           4,579         23,130


Grand Total                                                         17,137           (424)           (1,282)          (138)      15,459          19,320        10,107         6,319           6,299         57,504


             Corporate Priority Key
(E&EC) Efficient & Effective Council    #REF!                         4,234                                                        4,541          6,839           354               42              42      11,818
(EP) Economic Prosperity                #REF!                         1,885                                                        1,859          2,056             0                0               0       3,915
(S&S) Safe & Strong Communities         4,894                         1,247                                                          178          1,215             0                0               0       1,393
(HQE) High Quality Environment          #REF!                           818                                                          718            660           240              220             200       2,038
(IS) Inclusive Society                                                8,031                                                        7,211          8,101         6,057            6,057           6,057      33,483
(H&W) Health & Wellbeing                                                846                                                          846            300         3,436                0               0       4,582
ALL                                                                      76                                                          106            149            20                0               0         275
                                        #REF!                        17,137                                                       15,459         19,320        10,107            6,319           6,299      57,504




                                                                                                 82
                                                                                                                    Budget Book 2010/11




                                                         CAPITAL BUDGETS

                                                   PROPOSED CAPITAL PROGRAMME FINANCING
                                                           2009/10        2010/11       2011/12       2012/13       2012/14        Total

                                                            £000           £000          £000          £000          £001          £000
General Fund
        EXTERNALLY FUNDED
Government Grants
        Capital Grant (DFG)                      CG                491            378           378           378           378        2,003
Total Government grants                                            491            378           378           378           378        2,003
External contributions
        Developers' contributions                DC              258              200           200           200           200        1,058
        Alresford 'Putting Pedestrians First'                    175                                                                     175
        Footpath Improvement Scheme                               17                                                                      17
        Playbuilder                                               35                                                                      35
        Parchment Street Enhancement                              15                                                                      15
        Partnership - Choice Based Lettings      EF               68                                                                      68
        Bapsy Bequest                            EF              231              483                                                    714
        Lottery - It's Ok to Play                EF              118                                                                     118
        Open Space Fund                          OS              230              100           100           100           100          630
Total External Contributions                                   1,147              783           300           300           300        2,830
TOTAL EXTERNALLY FUNDED                                        1,638          1,161             678           678           678        4,833

Earmarked Reserves
        Car Park Property                        ER              239              120                                                    359
        ICT Strategy Reserve                     ER               12                                                                      12
        Bapsy Bequest Interest                   ER              369            339                                                      708
        Property Fund                            ER              175            247                                                      422
        LABGI                                   LABGI            298            360                                                      658
Total Earmarked Reserves                                       1,093          1,066             -             -             -          2,159
Capital Receipts Excluding Housing               CR            3,500          1,534         1,551         2,052               42       8,679

Total Capital Receipts                                         3,500          1,534         1,551          2,052              42      8,679
Capital Financing Requirement                                  3,078          8,289         2,269         (2,000)           -        11,636
Major Investment Reserve                        MIR              732            971            30             10            -         1,743
Total General Fund excluding Housing                          10,041         13,021         4,528             740           720      29,050

Housing
Government Grants
        Major Repairs Allowance                 MRA            3,244          3,679         3,479         3,479         3,479        17,360
Capital Receipts                                CR               257            100           100           100           100           657
Revenue Funded                                                                  420
        Disposal of dwellings                    CR            2,017          2,000         2,000         2,000         2,000        18,017
Total Housing Revenue Account                                  5,518          6,199         5,579         5,579         5,579        28,454

Total Financing of Capital Programme                          15,559         19,220        10,107         6,319         6,299        57,504




                                                                     83
                                RESERVES


The CIPFA guidance stipulates:
“When reviewing their medium term financial plans and preparing their annual
budgets local authorities should consider the establishment and maintenance
of reserves. These can be held for three main purposes:

   •   a working balance to help cushion the impact of uneven cash flows and
       avoid unnecessary temporary borrowing – this forms part of general
       reserves
   •   a contingency to cushion the impact of unexpected events or
       emergencies – this also forms part of general reserves
   •   a means of building up funds, often referred to as earmarked reserves,
       to meet known or predicted liabilities




                                     84
                                                                                    RESERVES

                                                    SUMMARY OF MAIN RESERVES 2009/10 to 2014/15
                                                                                                   2009/10         2010/11        2011/12        2012/13        2013/14        2014/15
                                                              Purpose of Reserve                   Opening         Opening        Opening        Opening        Opening        Opening
                                                                                                   Balance         Balance        Balance        Balance        Balance        Balance
                                                                                                         £000            £000           £000           £000           £000           £000

                                                    Resources available to meet future running
                                                    costs for Council services
General Fund                                                                                           2,000            2,000         2,000          2,000          2,000          2,000
                                                    Council's share of undistributed Collection
                                                    Fund balance
Collection Fund                                                                                              (4)             38
                                                    The principal earmarked reserve: created to
                                                    finance both capital and service expenditure
Major Investment Reserve                                                                               4,312            2,684         1,336            506            496            496
                                                    Proceeds of fixed asset sales available to
                                                    meet future capital investment
Usable Capital Receipts Reserve                                                                        6,689            2,035         1,551                0          948            906
                                                    Resources set aside for specific policy
Other Earmarked Reserves                            purposes

Local Economy Scrutiny Panel
Bapsy Bequest (interest)                                                                                 641              408             0              0              0              0
Local Authority Business Growth Incentive (LABGI)                                                      1,391              486           183            183            183            183
Leisure, Arts and Culture Grants                                                                          39               28            28             28             28             28
Museums Acquisitions                                                                                      15               15            15             15             15             15
Museums Publications                                                                                      21               21            21             21             21             21
Town Twinning                                                                                             12                9             6              3              0              0
Property Condition Surveys                                                                                 0               20            40             60             80            100
Car Park Property                                                                                        486              233            53              0              0              0
                                                                                                       2,605            1,220           346            310            327            347
Resources Scrutiny Panel
GF Non-operational Property Repairs                                                                       65              65                65             65             65             65
Property Repairs and Renewals                                                                            600             247                 0              0              0              0
ICT Strategy                                                                                              11               0                 0              0              0              0
Insurance (General Fund)                                                                                  30              30                30             30             30             30
Land Charges Computerisation                                                                              38               0                 0              0              0              0
                                                                                                         744             342                95             95             95             95
Environment Scrutiny Panel
Local Development Framework                                                                               75             132            138            104              0             55
Planning Delivery                                                                                         57               0              0              0              0              0
Planning Deposits (interest)                                                                             522             522            522            522            522            522
                                                                                                         654             654            660            626            522            577
Social Issues Scrutiny Panel
Sewage Works replacement contributions                                                                       10              10             10             10             10             10

Winchester Town Reserves (s.35 Services)                                                                     55              0              0              0               0              0

Total Other Earmarked Reserves                                                                         4,068            2,226         1,111          1,042            954          1,029




                                                                                              85
                                                                                                                                                                                      Budget Book 2010/11




                                                                                     RISK ASSESSMENT

                                                                                                                                            Financial
No.        Risk Register Link              Risk area identified                           Potential Impact of Risk                       assessment of                                Mitigation
                                                                                                                                         risk - Up to (£)
                                                                                                                                                             Prudent forecast assumptions
                                   Economic uncertainty arising from the
  1 Budget Imbalance (SR0009)                                            Unexpected Financial losses                                                         Maintain adequate level of General Fund working balance
                                   global economic crisis
                                                                                                                                                             Increased budget monitoring

                                                                                                                                                             Contractual commitments assessed and reflected in baseline
                                                                        Budget provision insufficient to cover contractual
  2 Budget Imbalance (SR0009) RPI                                                                                                        +/-1% = c£90k
                                                                        commitments that are linked to RPI
                                                                                                                                                             Maintain adequate level of General Fund working balance

                                                                                                                                                             Budget provision made for pay inflation of 0.5% p.a.
                                                                        Budget provision insufficient to cover actual pay settlements    +/-1% of pay bill
  3 Budget Imbalance (SR0009) Pay Inflation
                                                                        for years 2010/11 and beyond                                     = c£140k
                                                                                                                                                             Maintain adequate level of General Fund working balance


                                                                                                                                  Interest income Prudent approach to interest rate & cash flow forecasts
                                                                   Interest rate forecasts or balances vary from the assumptions
                              Budgeted Net Interest Receivable not                                                               £247k in 2010/11
  4 Budget Imbalance (SR0009)                                      made in the financial forecasts resulting in a shortfall in
                              met                                                                                                +/-0.25% interest
                                                                   assumed investment interest.
                                                                                                                                 rate = £53k       Treasury Management Strategy and Policies


                                                                                                                                                             Provisional settlement figures provided by the Government for
                                                                                                                                         +/-1% RSG =         3 years to 2010/11 and no further increases assumed
  5 Budget Imbalance (SR0009) Revenue Support Grant                     Shortfall in budget if grant funding is less than that assumed
                                                                                                                                         c£70k
                                                                                                                                                             Maintain adequate level of General Fund working balance
                                                                        Future grant funding could be lower than current budget or
      Unsound LDF (OP0070)
                                                                        discontinued. Grant could be affected by limits on public         2010/11 budget     Monitor Government consultation on future proposals for
  6                                Housing & Planning Delivery Grant
      Award of Planning Delivery                                        spending and uncertainty of ruling political party after the next = £250k            funding planning improvement
      Grant (OP0037)                                                    General Election.

                                                                                                                                                             Earmarked reserve set up and monitored monthly to ensure
                                                                        Initiatives funded by this scheme may raise future
                                                                                                                                                             commitments do not exceed available funding
                                                                        expectations and create ongoing commitments. Potential
                                   Local Authority Business Growth                                                                       £74k included in
  7 LABGI (PJ0012)                                                      budget shortfall as future LABGI receipts will support the
                                   Incentive Scheme                                                                                      baseline
                                                                        baseline budgets. Reduced income from LABGI under new
                                                                        sub-regional apportionment regime from 2009/10.                                      One off costs could be not progressed if LABGI insufficient




                                                                                                     86
                                                                                                                                                                                      Budget Book 2010/11




                                                                                      RISK ASSESSMENT
                                                                                                                                             Financial
No.       Risk Register Link               Risk area identified                            Potential Impact of Risk                       assessment of                                Mitigation
                                                                                                                                          risk - Up to (£)
                                                                                                                                                             Council will consider Government guidance when setting
                                                                         Government considers that the budget decisions taken by the
                                                                                                                                                             council tax
  8    Budget Imbalance (SR0009)   Government Capping                    Council should be subject to capping resulting in the costs of £high
                                                                         rebilling etc.                                                                      Effect of Town Account decisions also considered
      Performance Management                                                                                                                               Ensure that targets are realistic and achievable within the
                                                                                                                                          2009/10 target
      Failure (SR0012)                                                                                                                                     timescales set
                                                                                                                                          £500k ongoing &
                                                                         Failure to deliver ongoing budget cashable VFM Gain targets
  9                                Efficiency Targets                                                                                     2010/11          Allocate ownership and develop action plans to deliver
                                                                         leading to a funding shortfall
       Budget Imbalance (SR0009)                                                                                                          indicative £583k
                                                                                                                                          ongoing          Maintain adequate level of General Fund working balance


                                                                         Budget provision is insufficient to cover full costs of the
                                                                         scheme for 2010/11 and legal claims related to the service
                                                                         from 2007/08 to 2009/10

                                                                                                                                                             Budget reflects latest advice of consultants for the Hampshire
 10    Budget Imbalance (SR0009)   Concessionary Travel
                                                                                                                                                             Countywide scheme
                                                                         Consultation proposing the transfer of responsibility for
                                                                         Concessionary travel to the County may result in Winchester
                                                                         losing more funding than it was given to start with due to the
                                                                         Government's 'damping' formula being applied.



                                                                                                                                                             Maintain a prudent approach to budget and forecasting (as
                                   The review of Government funding for                                                                                      above) pending Government response
                                   local councils and the possibility of
                                                                          Uncertainty in future funding mechanisms and levels of
 11    Budget Imbalance (SR0009)   the County Council using new power
                                                                          support
                                   to levy local business rate supplement                                                                                    Two BID areas already introduced in Winchester District
                                   income                                                                                                                    already provide a scheme for raising additional finance from
                                                                                                                                                             local businesses for schemes affecting the BID areas


                                                                                                                                                             Equal Pay audit completed and no issues raised


                                                                                                                                                             Union agreement that there were no equal pay issues when
 12 Budget Imbalance (SR0009)      Equal Pay                             Unexpected claims for back pay                                          nil
                                                                                                                                                             new pay structure was introduced


                                                                                                                                                             Maintain adequate level of General Fund working balance


                                                                         The statutory limit on personal search fees has been
                                   Further potential changes to fee
                                                                         increased from £11 to £22 from 1 January 2010, although                             Legislative changes unlikely to be introduced until later in
    Land Charges Legislation       structure for land charges searches
 13                                                                      long-term legal position unclear and legislation may be                             financial year. Fees calculations to be reviewed and prudent
    (OP0048)                       and property market situation upon
                                                                         amended requiring land charge information to be provided                            provision for income levels made at this stage
                                   search levels
                                                                         free of charge.




                                                                                                      87
                                                                                                                                                                                         Budget Book 2010/11




                                                                                        RISK ASSESSMENT
                                                                                                                                                  Financial
No.         Risk Register Link                 Risk area identified                            Potential Impact of Risk                        assessment of                                Mitigation
                                                                                                                                               risk - Up to (£)

                                      Growth pressures and changes to        New pressures and requirements, likely to carry additional                           To be considered as individual initiatives and requirements
 14 Budget Imbalance (SR0009)                                                                                                                  £unknown
                                      national priorities that must be met   costs                                                                                emerge


    Failure to manage assets in                                                                                                                                   Property Repairs & Renewals Reserve has been included
                                                                             Escalation of costs for new provision or growing costs of
 15 the Asset Management Plan         New office accommodation                                                                                 £unknown           within the current capital programme to be used for urgent
                                                                             existing accommodation
    (SR0014)                                                                                                                                                      works.


                                                                             Costs arising due to Council input, revenue costs post-                              Following the administration of Thornfield Ventures officers
      Silver Hill Project (SR0021 -
 16                                   Silver Hill development proposals      implementation or risks to return on Council assets and any                          are reviewing the position with external advisors and
      PJ0003)
                                                                             impact of current economic situation                                                 discussions with the administrators



    Failure to manage assets in
                                      Any need for further investment in                                                                                          Property Repairs & Renewals reserve has been included
 17 the Asset Management Plan                                                Budget may be insufficient to meet requirements                   £unknown
                                      building fabric/capital repairs                                                                                             within the capital programme for urgent works
    (SR0014)



                                                                                                                                                                  Keep scheme and current charging levels under review

                                                                             Forecast income targets for 2010/11 may not be met due to
      Car Parking Fees not meeting    Further expansion of the Park and
 18                                                                          substantial shifting in usage to cheaper parking options such                        Maintain adequate level of General Fund working balance
      budget (OP0086)                 Ride scheme
                                                                             as the new park and ride.

                                                                                                                                                                  Prudent income budgets for 2010/11


      Performance Management                                                 Additional irrecoverable VAT costs as a result of breaching                          VAT implications considered as part of capital appraisal for
 19                                   VAT – breach of the 5% limit
      Failure (SR0012)                                                       the limit                                                                            each project

                                                                             Due to the current national debt situation there is currently                        Monitor VAT proposals and consider raising parking charges
                                                                             uncertainty as to the future of VAT rates after the next                             in line with VAT increases if necessary
                                      VAT - potential increases above        General Election. As parking charges are approved in
 20 Budget Imbalance (SR0009)
                                      17.5%                                  advance of being applied are inclusive of VAT, any increase
                                                                             in rates would automatically lead to a reduction in WCC                              Maintain adequate level of General Fund working balance
                                                                             income.

                                                                                                                                                                  Consult with scheme administrator and reflect latest
                                                                             Falls in the value of the pension fund as a consequence of the                       information in forecasts
 21 Budget Imbalance (SR0009)         Pensions costs                         global financial crisis which may lead to increases in employer
                                                                             contributions
                                                                                                                                                                  Maintain adequate level of General Fund working balance




                                                                                                        88
                                                                                                                                                                                      Budget Book 2010/11




                                                                                        RISK ASSESSMENT
                                                                                                                                             Financial
No.        Risk Register Link                Risk area identified                            Potential Impact of Risk                     assessment of                                Mitigation
                                                                                                                                          risk - Up to (£)

                                                                                                                                                             Detailed review and close monitoring with monthly review and
                                                                                                                                                             reporting on FRM savings achieved and target savings
                                                                           Baseline may be insufficient to cover costs of maturing
      Pay bill SR0009 - Budget                                                                                                                               remaining
 22                                 Pay budgets                            workforce. Turnover assumed and resultant savings from         c£354k
      Imbalance
                                                                           flexible resource management may not be achieved
                                                                                                                                                             Maintain adequate level of General Fund working balance



    Complaints handling - SR0012 Uncertain impact of transfer of filtering                                                                                   Seek to undertake within existing resources but monitor as
                                                                           Additional budget required or adverse impact upon other
 23 Performance Management       of complaints from Standards Board                                                                                          supplementary estimate may be required depending upon
                                                                           priorities in Legal/Democratic Services
    Failure                      to local level                                                                                                              unpredictable timing/volume of workload



      Additional S106 Highway
                                    Impact of additional S106 work for                                                                                       Seek to undertake within existing resources and additional
      workload - SR0012                                                    Additional budget required or adverse impact upon other
 24                                 highway infrastructure contributions                                                                                     fees generated but monitor and outsource any peaks of work
      Performance Management                                               priorities in Legal Services
                                    on Legal Services                                                                                                        that cannot be undertaken in house.
      Failure


                                                                                                                                                             Currently compliant Working on achieving and maintaining
                                                                           No interaction with DWP for Benefits checking or other
                                                                                                                                                             compliance v4.1released with further changes required
                                                                           Central Government departments i.e. DVLA. Possibility of
 25 Budget Imbalance (SR0009)       Government Connect
                                                                           action being taken by DWP. Other Central Government
                                                                           departments using Govconnect will need to monitor                                 Dependent on funding for upgrades to network and PCs


                                    Reduced level of and timing of capital May impact upon the need to undertake prudential borrowing
 26 Budget Imbalance (SR0009)                                                                                                                                Ensure compliance with the Prudential Code
                                    receipts                               earlier than anticipated.


                                                                                                                                                             Seek to undertake from partner budgets

                                 Community Safety Partnership –
    Community Safety Partnership                                           Support of voluntary sector projects and joint post funding                       Consider greater sharing of resource across the 11 district
 27                              reduction in Home Office grant
    (CP0002)                                                               could be expected to be found from partners’ own budgets.                         partnerships
                                 funding

                                                                                                                                                             Monitor the impact on statutory duties


                                                                                                                                                             Growth bids made within the 2010/11 budget for a part
      Climate Change (SR0020)
                                                                                                                                                             Energy Management Officer and Climate Change Projects.
                                                                           Uncontrollable cost increases for WCC, particularly at River
 28                                 Continued sharp rises in energy prices Park Leisure Centre and Guildhall / Office Accommodation.
                                                                           Onward implication for fees charged to customers.                                 Capital Investment in further energy-saving measures,
      Replacement of Key Contract
                                                                                                                                                             particularly during refurbishment/repair programmes such as
      (SR0024)
                                                                                                                                                             the Guildhall




                                                                                                        89
                                                                                                                                                                                          Budget Book 2010/11




                                                                                           RISK ASSESSMENT
                                                                                                                                               Financial
No.        Risk Register Link                Risk area identified                               Potential Impact of Risk                    assessment of                               Mitigation
                                                                                                                                            risk - Up to (£)


                                                                                                                                                               Major repair programme and costings to presented to Cabinet
                                                                                                                                                               (CAB1965) and included within the Capital Programme


                                                                             Major repairs needed before start of new management                               A prudent loss of income provision of up to £780,000 (funded
    Failure to manage assets in                                              contract in April 2011, requiring capital investment and                          from MIR) has been included within the 2011/12 budget
                                     Condition of River Park Leisure
 29 the Asset Management Plan                                                causing loss of income during close-down(s). Substantial                          forecast. Negotiations on contract extension with current
                                     Centre
    (SR0014)                                                                 capital to invest in new build for 10 - 15 years' time when                       operator being carried out to assess options for limiting
                                                                             current building comes to end of useful life.                                     interruptions to trading during major repairs.


                                                                                                                                                               Potential for shared procurement/ management of new centre
                                                                                                                                                               to reduce costs - being explored with two other districts.



      Car Parking Fees not meeting                                           A small percentage deviation in parking income would have a
 30                                  Less car park income than anticipated                                                                                     Maintain adequate level of General Fund working balance
      budget (OP0086)                                                        significant impact on budgets
                                                                             Reduction in level of income due to reduction in number of
                                                                             planning applications received. Loss of income in the event
 31 Budget Imbalance (SR0009)        Planning Fee income                     that the South Downs National Park Authority decides against                      Maintain adequate level of General Fund working balance
                                                                             delegating development control to the City Council (from
                                                                             2011).

                                                                             Reduction in number of applications received and subsequent
 32 PUSH (OP0022)                    Major developments                                                                                                        Maintain adequate level of General Fund working balance
                                                                             development carried out. Lower HPDG awarded


                                     Shortfall in Building Regulation                                                                                          Careful management of expenditure
 33                                  applications and fee income due to      Unable to achieve income targets
                                     downturn in the economy
                                                                                                                                                               Marketing service to increase business



    Failure to manage assets in                                              Budgeted Rental and NNDR savings not achieved                  c£285k
 34 the Asset Management Plan        Avalon House                                                                                                              Maintain adequate level of General Fund working balance
    (SR0014)                                                                 Deteriorating fabric condition leading to further costs and
                                                                             safety problems

                                                                             Delays in implementation leading to lack of support for the
                                                                                                                                                               Project management including cost monitoring and control
                                                                             current system.
    Performance Management
 35                                  Finance System -Upgrade
    Failure (SR0012)
                                                                             Project budget inadequate to implement.                                           Contract with appropriate costed deliverables and milestones.




                                                                                                            90
                                                                                                                                                                                  Budget Book 2010/11




                                                                               RISK ASSESSMENT
                                                                                                                                     Financial
No.      Risk Register Link               Risk area identified                      Potential Impact of Risk                      assessment of                                 Mitigation
                                                                                                                                  risk - Up to (£)
                                                                                                                                                     A growth of £300,000 (funded by MIR) has been included in
                                                                                                                                                     the 2010/11 budget to offset the loss of income caused by the
    Failure to manage assets in                                                                                                                      major Guildhall works and transition to new catering
                                                                 Potential partial close down for capital works leads to
 36 the Asset Management Plan     Guildhall Capital Works                                                                                            arrangements.
                                                                 unbudgeted loss of income
    (SR0014)
                                                                                                                                                     Maintain adequate level of General Fund working balance


                                                                                                                                                     A growth of £300,000 (funded by MIR) has been included in
                                                                                                                                                     the 2010/11 budget to offset the loss of income caused by the
                                                                                                                                                     major Guildhall works and transition to new catering
                                                                 Increased net costs arising at the end of the current catering                      arrangements. Prudent catering income forecasts have been
 38 Budget Imbalance (SR0009)     Guildhall Catering Contract
                                                                 contract in 2010                                                                    made from 2011/12 onwards. (CAB1894)


                                                                                                                                                     Maintain adequate level of General Fund working balance

                                                                                                                                                     Options appraised (CAB1868) and work underway on
                                                                                                                                                     transferring contractor staff to the Council at the end of
                                                                 Uncertainty over costs for IT support when current contract                         current contract
 39 Project IT Support (PJ0013    IT Support Contract
                                                                 expires in 2010.
                                                                                                                                                     Maintain adequate level of General Fund working balance


                                                                 Delays in completion of project within timescales required                          Adequate resourcing of project
    Replacement of Key Contract                                  incurring extra costs if contract over runs. Increased costs
 40                               Waste Contract
    (SR0024)                                                     associated with Waste and Recycling when current contract
                                                                 expires.                                                                            Maintain adequate level of General Fund working balance



 41 Climate Change (SR0020)       Carbon Reduction                                                                                                   Maintain adequate level of General Fund working balance


                                                                                                                                                     LGA coordinated process for ensuring recovery is maximised,
    Failure of Treasury                                          Administrator's expectations may not be realised and the                            and ensure claims process fully applied.
 42 Management Financial         Investment in Heritable Bank    outstanding cash to be recovered remains at risk until fully     £640k
    Investment Strategy (SR0018)                                 repaid
                                                                                                                                                     Maintain adequate level of General Fund working balance




                                                                                                91
                                                                                                                                                                                  Budget Book 2010/11




                                                                                   RISK ASSESSMENT
                                                                                                                                       Financial
No.       Risk Register Link            Risk area identified                            Potential Impact of Risk                    assessment of                                Mitigation
                                                                                                                                    risk - Up to (£)
                                                                      If the valuation of this investment remains below the historical
    Failure of Treasury
                                                                      cost it may result in a charge to the General Fund as the
 43 Management Financial         LAMIT Investment                                                                                      £179k at 31/3/09 Maintain adequate level of General Fund working balance
                                                                      statutory provisions for the deferment of impairment are
    Investment Strategy (SR0018)
                                                                      temporary and time limited and have not been extended.

                                                                      That additional resources are required to assist with                            Maintain adequate level of General Fund working balance
                                Increase in Housing Benefit / Council
                                                                      administering and processing Housing Benefit and Council
 44 Budget Imbalance (SR0009)   Tax Benefit workload and associated
                                                                      Tax Benefit claims due to the economic downturn. Additional
                                costs                                                                                                                  Close monitoring of Flexible Resource Management
                                                                      government of £64k has been received

                                                                      Accountancy contract to support SEE is due for renewal mid income =
      Performance Management                                                                                                                       Would be necessary to review team structure if the contract is
 45                             SEE Contract Renewal                  2010 and will be going out to tender. Therefore WCC may no recovery of costs
      Failure (SR0012)                                                                                                                             lost.
                                                                      longer provide this service.                               c£34k

                                                                                                                                                       Staff trained to ensure strict adherence to SEEDA regulations
                                                                                                                                                       and contract.
                                Acting as Accountable Body for        Initiatives funded by this scheme may raise future
 46 LEADER                      SEEDA funding programme from          expectations for Council support. SEEDA may not approve       £2.2m              Staff run workshops and produce information for applicants
                                2009/10 to 2013/14                    payment of claims if procedures not strictly followed.                           clearly indicating the limit of the support available.

                                                                                                                                                       Staff use funding expertise to apply for new streams to
                                                                                                                                                       replace LEADER when it ends.




                                                                                                   92
                            SECTION 8 - GLOSSARY


AREA BASED GRANT – a general non-ring fenced grant to provide additional
revenue funding to areas. Local authorities are free to use the totality of their
non-ring fenced funding as they see fit to support the delivery of their
priorities.

BUDGET REQUIREMENT – the estimated revenue expenditure on general
fund services that needs to be financed from the council tax after deducting
income from fees and charges, certain specific grants and any funding from
reserves.

BUSINESS IMPROVEMENT DISTRICTS – allows for additional services or
improvements of benefit to the local community may be funded by a levy,
raised from non-domestic ratepayers.

CAPITAL EXPENDITURE – section 40 of the Local Government and Housing
Act 1989 defines ‘expenditure for capital purposes’. This includes spending on
the acquisition of assets either directly by the local authority or indirectly in the
form of grants to other persons or bodies.

CAPITAL RECEIPTS – the proceeds from the disposal of land or other
assets. Capital receipts can be used to finance new capital expenditure within
rules set down by the Government, but they cannot be used to finance
revenue expenditure.

COLLECTION FUND – a statutory fund maintained by a billing authority,
which is used to record local taxes and non-domestic rates collected by the
authority, along with payments to precepting authorities, the national pool of
non-domestic rates and its own general fund.

COUNCIL TAX – Council tax is levied on households within its area by the
billing authority and the proceeds are paid into its Collection Fund.

ESTIMATES – the amounts expected to be spent, or received as income,
during an accounting period. The term is also used to describe detailed
budgets, which are either being prepared for the following year, or have been
approved for the current year.

  Original Estimate – the estimates for a financial year approved by the
  council before the start of the financial year.

  Revised Estimate – an updated revision of the estimates for a financial
  year.

  Supplementary Estimate – an amount, which has been approved by the
  authority, to allow spending to be increased above the level of provision in
  the original or revised estimates.


                                         93
                                                            Budget Book 2010/11


                                  GLOSSARY


FEES AND CHARGES – income raised by charging users of services for the
facilities.

GENERAL FUND – the main revenue fund of a billing authority. Day-to-day
spending on services is met from the fund. Spending on the provision of
housing, however, must be charged to a separate Housing Revenue Account.

GROSS EXPENDITURE – the total cost of providing the council’s services
before taking into account income.

HOUSING REVENUE ACCOUNT (HRA) – local authorities are required to
maintain a separate account which sets out the expenditure and income
arising from the provision of housing.

LOCAL AUTHORITY BUSINESS GROWTH INCENTIVE (LABGI) – provides
an incentive for local authorities to promote economic growth by allowing them
to retain a proportion of any increase in NNDR revenue above a certain level.

MINIMUM REVENUE PROVISION (MRP) – the minimum amount which must
be charged to an authority’s revenue account each year and set aside as
provision for credit liabilities, as required by the Local Government and
Housing Act 1989.

NATIONAL NON-DOMESTIC RATE (NNDR) – a levy on businesses set by
the Government. NNDR is collected by billing authorities on behalf of central
government and then redistributed among all local authorities and police
authorities on the basis of population.

OBJECTIVE ANALYSIS OF EXPENDITURE – the analysis of expenditure
according to the type of service or function.

PROVISIONS AND RESERVES – amounts set aside in one year to cover
expenditure in the future. Provisions are for liabilities or losses which are
likely or certain to be incurred, but the amounts or the dates on which they will
arise are uncertain. Reserves are amounts set aside which do not fall within
the definition of provisions and include general reserves (or ‘balances’), which
every authority must maintain as a matter of prudence.

REVENUE SUPPORT GRANT (RSG) – a grant paid by central government to
aid local authority services in general.

SUBJECTIVE ANALYSIS – this is an analysis of income or expenditure
according to type.

VIREMENT – the permission to spend more on one budget head when this is
matched by a corresponding reduction on another budget head.



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