Agenda Item No 11 SUSSEX POLICE AUTHORITY – 30

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					                                                                                            Agenda Item No: 11

SUSSEX POLICE AUTHORITY – 30 JULY 2009

REPORT ON BUDGET MONITORING TO 30 JUNE 2009

REPORT BY CHIEF CONSTABLE, TREASURER AND CHIEF EXECUTIVE

Introduction

1.1   This report sets out the Authority’s financial position to the end of June
      2009. The report:

      •     compares actual expenditure, committed expenditure and income with
            the 2009-10 revenue and capital budgets
      •     analyses the latest financial performance by expenditure type,
            department and division, including the latest position on police officer
            pensions
      •     gives details of budget transfers, specific grants received, reserve
            changes and movements and the latest debtor position.

Revenue - Performance Against Budget

      2.1 The cumulative revenue position up to the end of June (summarised in
      the table below) is a net overspend of £1.2m or 2.0 per cent compared to
      the profiled budget. This position does not take account of the rolled
      forward underspends and overspends from 2008-09, approved by the
      Statement of Accounts committee at its June meeting. These total £0.5m
      and have been completed early in July. The position also takes account of
      planned transfers to reserves in line with Authority policies.

      2.2 Supporting details are set out in the appendices to this report.
      Appendix A shows the detailed position by expenditure type and Appendix B
      by portfolio holder, division and department.

Revenue Performance

                                         Annual              Period Ended            June 2009
                                         Budget         Budget    Actual                  Variance
                                        £m             £m        £m                  £m         %
            Force Budget                260.8          59.7      60.8                1.1        1.8
            Authority Budget            1.5            0.3       0.3                 (0.0)      (1.1)
            Financial Provisions        (9.3)          (0.6)     (0.6)               0.0        0.0
            Gross Position              253.0          59.4      60.5                1.1        2.0
            Reserve Transfers                                    0.1                 0.1
            Net Position                253.0          59.4      60.6                1.2        2.0
          Note : Sums of columns may differ by -/+ 1 due to the fact they are in thousands and have been rounded


      2.3 The latest position shows overspends in police officer pay and overtime
      budgets. Police pay is overspent by £0.3m at the end of period 3 and police
      overtime is overspent by £0.4m. Costed forecasts of police officer intakes
      and wastage prepared by HRD indicate that by year end there will be a
      small underspend on police pay. Overtime includes the costs of some
      operations for which we are bidding for external funding, such as operation
      Adio, and divisions and departments are investigating the reasons for the
      overspends which are not related to externally funded operations.
       2.4 Police staff pay budgets are underspent by £0.7m for the first quarter,
       due to vacancies running at 5.6 per cent. On average, 132 FTE fully SPA
       funded posts have not been filled. However, the underspend is more than
       offset by overspends on agency budgets of £0.4m due to backfilling vacant
       posts. Some of this relates to the planned use of contractors working on IS
       capital projects.

       2.5 The IT and Comms Budget as shown in the subjective report at
       appendix A is overspent by £0.2m. This relates almost entirely to IT
       Service agreements costs, and appears to be due to the need for a budget
       profile review in ISD. ISD is overspent as a department (Appendix B), by
       £0.7m. In addition to the profiling issues, a large amount of salary and
       agency costs should have been transferred to the capital programme. This
       is a concern, and Finance Department will be working with ISD to look into
       the underlying position during July.

       2.6 Corporate Development Department is overspent by £0.1m, primarily
       due to overspends on Police staff and Police officer pay. The department will
       be working on raising recharges for officers who are partially externally
       seconded, and funding needs to be drawn down from the corporate
       communications development bid to cover the costs of agency staff
       employed during the setting up of the unit. The Chief Superintendent
       responsible for the departmental budget is working towards a balanced
       budget by year end.

       2.7 ‘Other’ is overspent by £0.3m at period 3, as shown on appendix A. This
       is due to the bulk purchase of Personal Protective Vests (PPVs) in the first
       quarter without a matching budget profile adjustment. In addition there is a
       catering and subsistence overspend of £0.1m across the board, and the
       costs of dealing with civil claims was overspent by £0.1m. The latter is
       offset with an over-achievement of income where a large civil claim has
       been awarded to the Authority. All of the overspending budgets are being
       actively monitored by the divisional and departmental heads with a view to
       bringing them in on budget by year end.

       2.8 The adjustments to reserves figure of £0.1m is made up of transfers
       both to and from Pensions, PFI and Insurance reserves and any refunds to
       Gatwick or the RIU where there are year end underspends.

2.9    The QUEST incident management team has developed an appointment
       setting process for the Force. This process will be managed by the Force
       Appointment Setting Unit (FASU) based at Brighton police station in John
       Street. Implementation of appointment setting across the Force will be in
       two stages.

2.10   On July 6 2009 the FASU started setting appointments for East Sussex.
       From 7 September 2009 the FASU will set appointments for the whole
       Force. This roll out of appointment setting across the Force will ensure the
       consistent, effective and efficient management and resolution of incidents
       suitable for a pre-planned resolution whilst maximising customer
       satisfaction.

2.11   The projected annual cost of the FASU is £639,000. The pro rata cost of
       staffing the FASU for the period July 2009 to 31 March 2010 is £479,000. It
        has been calculated that the creation of the dedicated unit will achieve non
        cashable efficiency savings of £2.7m in a full year by removing queue man-
        agement responsibilities from our Sergeants and utilising those resources
        more productively. This equates to 61 police constables freed up to
        strengthen neighbourhood policing.

2.12    An element of funding can be met from divisions in the current year and it is
        proposed that the Force identifies further underspends in year towards year
        one costs, with any balance to be funded from the Major Change Reserve
        up to a maximum of £0.4m.

Budget Transfers

3.0     During the period to the 30 June 2009, £3.3m of material revenue budget
        transfers (virements) over £0.1m were actioned. Details are set out in
        Appendix D.

Capital - Performance Against Budget

4.1     The annual capital budget currently totals £17.4m. This includes some of
        the 2008-09 schemes rolled forward as agreed at the Authority’s June
        meeting, with the exception of Information Services, Corporate
        Development and Operations Department’s projects. Details are shown at
        Appendix E and are summarised in the table below.

Capital Performance

                               Revised   Period Ended June 2009
                               Budget    Budget    Actual   (Under)/Overspend
                                         £m        £m       £m        %
       Force Projects          0         0         (0.043)  (0.043)
       IS Strategy             2.734     0.378     0.438    0.060     15.87%
       Estates Strategy        8.704     0.252     0.063    (0.189)   (75%)
       Fleet Strategy          2.964     1.333     1.250    (0.083)   (6.23%)
       Other Capital           3.005     0.629     0.361    (0.268)   (42.61%)
       Total                   17.407    2.592     2.069    (0.523)   (20.18)


4.2     Capital expenditure to the end of June amounted to £2.1m, representing an
        underspend of £0.5m or 20.18 per cent compared to the year to date
        budget of £2.6m.

4.3     The underspend is mainly a result of the capital salaries in IS schemes
        having not yet been transferred to the capital account, and slippage on the
        Estates Strategy (primarily Lewes Police Station).


4.4     The Authority is asked to approve a number of changes which increase the
        2009-10 capital budget by a net £0.1m to a revised figure of £17.5m.

4.5     The main reason for the increase is additional vehicles, including ACPO
        vehicles, the purchase of a Mini confiscated through the Proceeds of Crime
        Act and also the I2 system for the ANPR project. Full details are attached at
        Appendix F.
BCU Grant

5.1   The grant income budget for the period to 30 June was £0.2m. This was
      matched by expenditure across each of the four divisional units.

5.2   Following on from the 2008-09 Government Green paper – ‘From the
      neighbourhood to the national’, the Basic Command Unit Fund is now
      administered directly by the Home Office Police Finance & Pensions Unit.
      Funding for 2009-10 year remains at the same level as provided in 2008-09
      at £0.9m.

5.3   Unspent grants will be not be carried over at the end of 2009-10. In
      addition under the terms of the Agreement any underspend must be
      returned to the Home Office. This is in line with Sussex Police’s approach
      and divisions have been advised that no recurring commitments should be
      made. This will be the last year of the BCU grant in this form.

Specific Grants and Other Income

6.1   The latest estimate of total specific revenue and capital grants due is
      £32.5m. A total of £4.9m has been received to date, which is slightly below
      expectations. This is due to payments expected in June not being received.
      These payments have since been received. Major revenue grants include
      Crime Fighting Fund, Dedicated Security Post funding, Neighbourhood
      Policing Grant and the PFI grant. Details are set out in Appendix G.

6.2   Additional grants totalling £0.2m have been approved for 2009-10 in
      relation to Prevent CSR funding and for SARC funding. In addition funding
      of £0.5m has been awarded in respect of Phase 2 of the Mobile Information
      Programme.

Transfers To/From Reserves

7.1   The Authority is asked to approve the following transfers to/from reserves:
      Further details can be found in section 2 at Appendix D.

         •   A transfer from the revenue budget to the Capital Reserve for
         reimbursement of the Airwave Managed Service Vehicle costs in 2008-
         09.
         • A transfer of £0.1m from the revenue budget to the Delegated
         Budget Holders Reserve for future funding of Driver Training and
         Business Continuity posts.

7.2   The Authority is also asked to note the following transfers to/from the
      Change Management Reserve :

         •  A transfer of £0.3m from the Major Change Reserve to cover the cost
         of major change initiatives such as the South East Region Collaboration
         Programme, CTSU Project and the Strategic Resource Development
         Project.

      Further details can be found in section 2 at Appendix D.
Balance Sheet

8.1       The summary balance sheet position at the end of June 2009 is shown
          below. A full version is attached at Appendix H.

Balance Sheet as at 30 June 2009

                                                          £000
                     Total Long Term Assets                 144,263
                     Current Assets                           68,868
                     Current Liabilities                    (12,887)
                     Net Current Assets                      55,981
                     Government Grants Deferred             (12,101)
                     Long Term Borrowing                     (4,500)
                     FRS 17 Liability                    (1,288,432)
                     Total Long Term Liabilities        (1,305,033)
                     Total Net Assets                   (1,104,789)
                     Financed by
                     Capital Receipts                         (3,043)
                     Reserves                               (55,442)
                     Donated Asset Reserve                      (167)
                     Capital Adjustment Account            (111,579)
                     Revaluation Reserve                    (12,353)
                     FRS 17 Pension Reserve                1,288,432
                     In-Year Surplus/Deficit                  (1,059)
                     Total Funding of Net Assets          1,104,789

Debts Outstanding

8.2       At the end of June 2009, outstanding debts over 60 days old totalled
          £0.3m. This represents 15.85% of the total outstanding debt against a
          target of 10%. This position included £0.2m in respect of disputed invoices.
          However, of this total £0.1m has now been agreed to be paid and the
          Financial Accounting team are working to resolve the remaining disputed
          items.

8.3       The remaining items over 60 days old totalled £0.1m. These debts are being
          actively chased through the debt recovery processes. Included within this
          amount is:

      •   £0.03m due from the Welfare Fund in relation to the VAT. This will be
          cleared on the decision of the VAT Tribunal.

      •   33 debts amounting to £0.04m remain in the hands of Legal Services. This
          represents 12.1% of the total debt value over 60 days old.

      •   4 debts amounting to £0.01m, are being paid in monthly instalments. This
          represents 4.4% of the total debt value over 60 days old.

      •   Boarding and glazing debtors totalled £0.01m. The amount outstanding over
          60 days represents 2.2% of the total debt value over 60 days.

8.4       In the quarter ended 30 June 2009, the Treasurer has authorised 42 debts
          to be written off totalling £5,446.
RECOMMENDED - That

      (1)   the latest position on the revenue and capital budgets for 2009-10,
            the position on outstanding debts and budget transfers are noted;

      (2)   the proposed funding treatment for FASU noted at 2.9 is approved;

      (3)   the revised capital budget set out in Section 4 and Appendix F is
            approved;

      (4)   the amendments and transfers to and from reserves as set out in
            Section 7 are approved; and

      (5)   the funding from the change reserve in respect of the Force
            Appointment Setting Unit of £0.4m be approved.



MARTIN RICHARDSRICHARD HORNBY               JOHN GODFREY
Chief Constable     Treasurer                    Chief Executive


Contact: Mark Rowe, Head of Finance
Tel: 01273 404750
Email: mark.rowe@sussex.pnn.police.uk
                                                                                                     APPENDIX A

REVENUE REPORT 2009-10
Financial position by expenditure type for the Period Ending 30 June 2009

                                                                                Year to Date
                                                     Annual                                Variation Over/(Un-
                     Description                                  Budget       Actual
                                                     Budget                                    derspend)
                                                       £000        £000        £000         £000            %
    Employee costs
    Police Officers                                  120,324      28,753       29,690        937            3.3
    Police Staff                                     65,617       16,333       15,648       (685)          (4.2)
    PCSOs                                             3,294        818           832          15            1.8
    Police Allowances                                 6,050       1,066         1,016        (50)          (4.7)
    Other Employee Costs                              1,824        457          1,081        624           136.3
    Total Employees                                  197,109      47,427       48,267        840            1.8

    Total Buildings And Premises                      15,038      3,064        2,834        (231)          (7.5)

    Total Transport                                   8,523       1,456        1,480          24            1.6
    Supplies and Services
     IT & Comms                                       12,984       2,333       2,510         177            7.6
     Airwave                                           5,890        722         754           32            4.4
     External Fees (Inc PFI)                          12,939       3,156       3,121         (36)          (1.1)
     Other                                            13,583       2,677       2,988         311           11.6
    Total Supplies and Services                       45,396       8,889       9,373         484            5.4
    Police Pensions                                   28,723       7,049       7,009         (40)          (0.6)
    Gross Expenditure                                294,789      67,884      68,961        1,077           1.6
    Total Income                                     (33,972)     (8,174)     (8,165)          8            (0)
    Net Expenditure                                  260,817      59,711      60,796        1,085           1.8

    Police Authority                                  1,462         328          324          (3)          (1.1)
    Financial Provisions                             (9,251)       (614)        (614)
    Total SPA Expenditure                            253,028      59,424       60,506       1,082           1.8

    Reserve Transfers and ringfenced budgets                                     81           81

    Balance after transfers                          253,028      59,424       60,587       1,163           2.0

    Funded by Grants/Precept Funding                 (253,028)   (68,326)     (68,326)                      0.0

    Net balance                                                     (8,902)     (7,739)       1,163         2.0
    NB: Sums of Columns may differ by -+1 due to the fact that they are thousands, and have been rounded
                                                                      APPENDIX B
REVENUE REPORT 2009-10
Financial position by Budget holder for the Period Ending 30 June 2009

                                                                                    Year to Date
                                                 Net Annual       Profiled       Actual to     Variance Overspend/
                  Portfolio Holder
                                                  Budget          Budget           date           (Underspend)
                                                    £'000           £'000          £'000        £'000        %
    DCC
    Corporate Development Department                5,800           1,467         1,584            118      8.0%
    Professional Standards                          2,633            661           596             (65)    -9.8%
    Total                                           8,434           2,127         2,180             53      2.5%
    ACC Merrett
    Brighton & Hove                                25,934          6,375          6,460             85      1.3%
    East Sussex                                    39,764          9,780          9,818             38      0.4%
    North Downs                                    22,536          5,669          5,736             67      1.2%
    West Downs                                     30,753          7,650          7,600            (50)    -0.7%
    Operation Otter                                 4,980           411            413               2      0.4%
    Total                                          123,968         29,885         30,027           142      0.5%
    ACC Pinkney
    HQ CID                                         29,386           7,267         7,078            (189)    -2.6%
    Operations Department                          18,701           4,580         4,627              47      1.0%
    Operational Contingency                         481                                                        -
    Operational Equipment                           132               53             52              ()      0.0%
    Special Branch- Ports Admin CTIU                 90               23             27               4     18.6%
    SPA funded subtotal                            48,790          11,923         11,784           (139)     0.0%
    Gatwick                                        13,990           3,483          3,420            (63)    -1.8%
    CTIU                                                            (307)          (307)                     0.0%
    DSP Expenditure                                 4,722           1,164          1,139            (25)    -2.2%
    DSP Income                                     (4,722)         (1,164)        (1,139)            25     -2.2%
    Gatwick Aviation Security Expenditure            904             226            178             (48)   -21.2%
    Gatwick Aviation Security Income                (904)           (226)          (178)             48    -21.3%
    HQ Regional Intelligence Unit                     62             (29)           (38)             (9)
    Externally Funded subtotal                     14,052           3,147          3,075            (72)   -2.3%
    Total                                          62,842          15,070         14,859           (211)   -1.4%
    ACC Wilkinson
    Information Systems                            16,379          3,325          3,976            652     19.6%
    Communications                                 16,363          4,138          4,114            (24)    -0.6%
    Communities & Justice Department               10,875          2,747          2,872            125      4.5%
    PFI Contract                                   8,090           2,012          2,055             43      2.1%
    Portfolio Total                                51,707          12,222         13,017           796      6.5%
    Director of Finance
    Finance                                        1,148             292           293              1      0.3%
    Facilities                                     11,505           2,696         2,712             16     0.6%
    Total                                          12,653           2,988         3,005             17     0.6%
    Director of Human Reources
    Human Resources                                  9,046          2,180          2,247           67       3.1%
    Total                                            9,046          2,180          2,247           67       3.1%
    Non Delegated Expenditure                      (10,351)        (5,302)        (5,098)          204     -3.8%

    Pensions (Net)                                  2,519           540            558            18        3.3%
    FORCE NET EXPENDITURE                          260,817         59,711         60,796        1,085       1.8%
    AUTHORITY                                       1,462           328            324           (3)       -1.07%

    FINANCIAL PROVISIONS                           (9,251)          (614)          (614)
    TOTAL                                          253,028         59,424         60,506        1,082      1.8%
    Reserve/roll-forward assumptions

    Pensions                                                                       (18)          (18)
    Gatwick                                                                         63            63
    RIU                                                                              9             9
    Insurance reserve                                                               70            70
    PFI reserve                                                                    (43)          (43)
    Net Total                                      253,028         59,424         60,587        1,163      2.0%
    Financed By
    HO Grant, NNDR, C Tax                         (253,028)       (68,326)       (68,326)                  0.0%
    NB: Sums of Columns may differ by -+1 due to the fact that they are thousands, and have been rounded
                                                                                                  APPENDIX C

Police Pensions to 30 June 2009

1.   Police Officer Pension Account
                                                                        Pension Account                   To Date
The Pension Account collects the payments made by the SPA and
                                                                                                            £'m
employee pensions contributions. The Home Office makes up the           Pension Payments                     10.996
difference between payments and local contributions by way of the Top   Widows Pensions                       0.371
Up Grant. The Pension Account sits as part of the Authority’s balance   Lump Sum Payments                     2,702
sheet and therefore has no impact on the revenue budget.                Transfers out and Refunds             0.060
                                                                        Total Pension Cost                  14.129
The Pension account position as at 30th June indicated an amount of     Contributions and Other
£0.083m ‘owed’ by the Home Office, as shown in the adjacent table.      Income                              (9.436)
However, the pension costs to date include backdated commutation        Net Pension cost                      4.693
payments which are to be funded by the Home Office as part of the       Anticipated Top Up Grant              4.610
Top Up Grant, due for payment in July.                                  Projected Top Up Grant                0.083


2.   Operating Account

The Operating Account reflects        Pension Operating Account
the Authority’s annual pensions
running costs. At this stage in                                                As at June 2009
                                                                                                  Vari-        Annual
the year, the operating account is
                                                                        Budget       Actual       ance         Budget
overspent compared to budget by
£0.025m. This is because savings                                         £’m          £’m           £’m          £’m
caused by lower than anticipated      Injury Gratuity                      0.016              0   (0.016)             0.095
ill health retirements have been      Injury Pension                       0.412       0.390      (0.022)             1.650
offset by interest charges incurred   SPA Emp Contribution                 5.827       5.841        0.014           23.758
as a result of the backdated          Secondment Contribution              0.089       0.080      (0.009)            0.360
commutation payments                  Gatwick Contribution                 0.349       0.344      (0.005)             1.419
mentioned above. These interest       DSP Contribution                     0.174       0.157      (0.017)             0.716
charges are being refunded as
                                      SB Prevent SE Contribution                 0     0.001        0.001                0
part of the Top Up Grant payment
in July, at which point the           TAM Contribution                     0.013       0.013        0.000             0.051
operating account will show an        Otter Contribution                   0.045       0.045        0.000             0.139
underspend.                           Aviation Security Contribution       0.019       0.016      (0.003)             0.076
                                      Ill Health Capital Equivalent        0.098              0   (0.098)             0.391
The £0.025m variance will not tie
                                      30 Plus Scheme                       0.028       0.028        0.000             0.113
up with the figure shown in
appendices a and b, because the       Spend & Contributions               7.070       6.915       (0.155)           28.768
pensions contributions budgets        Gatwick Reimbursement              (0.368)     (0.363)        0.005           (1.493)
have been delegated this year, so     DSP Reimbursement                  (0.174)     (0.157)        0.017           (0.716)
variances show within individual      SB Prevent SE Recharge                     0   (0.001)      (0.001)                0
budget lines.                         TAM Reimbursement                  (0.013)     (0.014)      (0.001)                0
                                      Otter Recharge                     (0.045)     (0.045)        0.000           (0.139)
Any year end underspend on the
operating account will be             Aviation Security Reimbursement    (0.021)     (0.017)        0.004           (0.083)
transferred to the Pensions           Secondment Recharge                (0.094)     (0.080)        0.014           (0.380)
Reserve to cover future               Other External Income                      0   (0.009)      (0.009)                0
fluctuations in pension costs. Any    Total Income                      (0.715)      (0.686)        0.029        (2.811)
overspend will be funded from the
                                      Interest Paid                              0     0.151        0.151                0
Pensions Reserve.
                                      Net Operating Account               6.355       6.380         0.025           25.957
                                                                                  APPENDIX D

   Budget Transfers
   Period Ended 30 June 2009



   1. Budget Transfers over £0.100m actioned up to 30 June 2009



   Amount             Dr                 Cr          Description

    £113,757    Various           Various            Tfr P1 PO Under/over spend
    £120,000    HQ CID            ISD                Tfr budget for Nemesis staff
    £178,000    HQ CID            Non Delegated      Tfr POCA income budget
                                                     Development funding moved from centre to local
  £1,512,856    Various           Non Delegated      budgets p1
                                                     Development funding moved from centre to local
    £446,271    Various           Non Delegated      budgets p2
    £322,900    Operations        ISD                Tfr budget for ANPR
    £104,656    Various           Various            Tfr P3 PO Under/over spend
    £130,453    Operations        Non Delegated      Funding for new posts in P3
                                  Financial Provi-   Major Change Reserve funding for SE Regional
    £100,000    CDD               sions              Collaboration
                                  Financial Provi-   Major Change Reserve funding for the CTSU Re-
    £100,000    CJD               sions              view
                                  Financial Provi-
    £156,000    Non Delegated     sions              Correction of budget error
  £3,284,893



   2. Transfers to/from Reserves

  Transfer to              Transfer From                           Reason                   Value
                                                                                             £m
  Capital Reserve                         ISD        Airwave Managed Service Vehicles        0.030
Delegated Budget                Non-Delegated                         Driver Training        0.025
 Holders Reserve
Delegated Budget                Non-Delegated                             Driver Training   0.074
 Holders Reserve
             CDD      Major Change Reserve           Analysts & Researchers Training &      0.041
                                                                  Development Project
               CDD    Major Change Reserve             South East Region Collaboration      0.100
                                                                           Programme
               CDD    Major Change Reserve                                    HQ Gym        0.035
               CDD    Major Change Reserve            Strategic Resource Development        0.052
                                                                               Project
               CDD    Major Change Reserve             Op Quest Investigation Facilities    0.010
               CJD    Major Change Reserve                               CTSU Project       0.080
                                                                                APPENDIX E
Capital Expenditure to 30 June 2009

                                                    Revised
                                          Budget     Budget
                               Original   Adjust-      June   Budget   Actual
                               Budget      ments       30th      Ytd     Ytd        Var       Var%

6500000 Nemesis                      0         0         0        0      (34)       (34)
6500001 Force ANPR Project           0         0         0        0       (9)        (9)
Force Projects                       0         0         0        0      (43)       (43)

Information Systems Strategy     2,734         0      2,734     378      438         60     15.97%

Operation Otter                                                    0      10          10
Estates Strategy                6,534      2,039      8,573      230      41       (189)   (82.17%)
Estates Other                       0        131        131       22      22         (0)      0.00%
Fleet Replacement               3,136      (259)      2,877    1,261   1,181        (80)    (6.34%)
Fleet Other                         0         87         87       72      69         (3)    (4.17%)
Operational Equipment             200      (126)         74        0       0           0
IMPACT - CDD                    1,773          0      1,773      303      18       (285)   (94.06%)
HQ CID Equipment                  500        134        634      170     103        (67)   (39.41%)
CJD                                 0          6          6        0       0           0
Operations Dept Equipment           0          0          0        0      82          82
CCTV                              913      (396)        517      156     148         (8)    (5.13%)
Finance                             0          0          0        0       0           0
Grand Total                    15,790      1,617     17,407    2,592   2,069       (523)   (20.18%)
                                                                    APPENDIX F

Capital Programme Changes


a) Net changes to the capital programme

                                £m
Externally Funded Schemes      0.006 Table b
Changes in Schemes             (0.070) Table c
Revenue to Capital Transfers   0.129 Table d
TOTAL                          0.065



b) Increase/decrease to the capital programme – Externally Funded
Schemes

                                 £m       Funding Source
ANPR                            0.006     Brighton & Hove City Council
TOTAL                           0.006

c) Increases/decrease to capital programme – Change in Schemes

                                 £m       Div/Dept
IMPACT                         (0.070)    CDD – funding in Capital Reserve
TOTAL                          (0.070)



d) Increases to capital programme - Revenue to Capital Transfer

                                 £m       Dept/Dept
I2 ANPR                         0.038     HQ CID
ACPO Vehicle x 2                0.086     Financial Provisions
Proceeds of Crime Act - Mini    0.005     HQ CID
TOTAL                           0.129
                                                                           APPENDIX G

Grant Receipts
Period Ended 30 June 2009

     1. Grants planned and received

                                SPA Table 2009/10

                         Grant                      Planned    Received
                     Revenue Grants                      £m          £m
           BCU                                         0.937       0.234
           Crime Fighting Fund                         6.209       1.552
           DNA Expansion Programme                     1.664       0.416
           Neighbourhood Policing Fund & PCSO's        7.043       0.000
           PFI Grant (DCLG Income)                     3.263       0.816
           Rural Policing Initiative                   0.538       0.134
           South East Allowance                        1.104       0.276
           SPP Grant                                   1.528       0.382
           Local Criminal Justice Board Funding        0.160       0.160
           DSP                                         4.722       0.000
           IPLDP                                       0.684       0.171
           Airport Security Grant                      0.904       0.000
           PMLO                                        0.129       0.000
           Total Revenue Grants                      28.885       4.142
           H O Capital Grant                           3.112       0.778
           Mobile Information Programme - Phase 2      0.456       0.000
           Total Capital Grants                       3.568       0.778
           Total Specific Grants                     32.453       4.920


                    Additional Grants               Planned    Received
                                                      £m         £m
           Prevent CSR                                 0.190       0.000
           SARC (Sexual Assault Referral Centre)       0.054       0.000
           Total Additional Grants                    0.245       0.000
                                                                                                                                                   APPENDIX H

                                                    Balance Sheet as at 30 June 2009
                                                                                                                         £000
                                           Intangible Assets                                                                 4,274
                                           Tangible Fixed Assets                                                           135,469
                                           Long-term investments                                                                 0
                                           Long-term debtors (car loans & PFI)                                               4,520
                                           Total Long Term Assets                                                         144,263
                                           Current Assets:
                                           Stock                                                                               1,051
                                           Debts due from customers                                                            1,863
                                           Recoverable VAT                                                                       923
                                           Prepayments                                                                         2,422
                                           Accrued Income                                                                     10,065
                                           Short-term investments                                                             52,373
                                           Imprest Accounts                                                                      171

                                           Current Liabilities:
                                           Amounts due to vendors                                                             (6,953)
                                           Payroll Creditors                                                                     (90)
                                           Accrued Expenditure                                                                 (9261)
                                           Deferred Income                                                                      (431)
                                           Other Creditors                                                                       (39)
                                           Management Deferred Grant Codes                                                        756
                                           Receipts in advance                                                                  (119)
                                           Main Bank Account                                                                    3,250

                                           Net Current Assets                                                             55,981
                                           Government Grants Deferred                                                    (12,101)
                                           Long Term Borrowing                                                            (4,500)
                                           FRS 17 Liability                                                           (1,288,432)
                                           Total Long Term Liabilities                                               (1,305,033)

                                           Total Assets Less Liabilities                                             (1,104,789)

                                           Financed by
                                           Capital Receipts                                                               (3,043)
                                           Reserves                                                                     (55,442)
                                           Donated Asset Reserve                                                            (167)
                                           Capital Adjustment Account                                                  (111,579)
                                           Revaluation Reserve                                                          (12,353)
                                           FRS 17 Pension Reserve                                                      1,288,432
                                           In-Year (Surplus)/Deficit                                                      (1,059)
                                           Total Funding of Net Assets                                                1,104,789


                                                    Total Customer Balances by Aging - 2008-09

                                      5,000
                         £000's




                                      4,000
                                      3,000
                                      2,000
                                      1,000
                                           -
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% of Outstanding Total




                         0            1-30          31-60            61-90           91-120             121 +

                                                        Customer Balances - % Aging 2008-09

                                          60
                            Debtors




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                                          30
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