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NORTH LANARKSHIRE COUNCIL REPORT
AGENDA ITEM W. 3
GENERAL PURPOSES COMMITTEE
Subject : I999100 BUDGET MONITORING REPORT
From : DIRECTOR OF FINANCE
Date : 5 August 1999 Ref. : RHlBB
PERIOD 1 I 04 I 99 - 18 I 07 I 99
ADMINISTRATION DEPT. (EXCLUDING PERSONNEL)
I I
Introduction
1. This report compares actual expenditure and income against estimates for the year- to- date and provides explanations of the more significant variances. The report also presents a projected out-turn for the department with details of major underspends and overspends.
2. Summarv of Budaet Variances
The net expenditure for the year-to-date shows an underspend of €281,896 or 23.52% of the budget. However, the projected out-turn indicates an underspend of f123,OOO or 1.50% of the annual budget.
The projected out-turn variances are made up of several factors which are summarised as follows :-
3. EXDlanatiOn of Out-turn Variances f
3.1 Employee Costs
The current underspend of €97,127 is projected to out-turn at €80,100 underspend The major variance is explained below :-
a) Staff Vacancies and Turnover This underspend is the result of vacancies and delays in filling vacancies producing savings in excess of the budgeted turnover savings and the pay award shortfall.
3.2 Supplies and Services
The current underspend of €28,826 is projected to out-turn at f2,500 overspend The major variance is explained below :-
a) Books and Publications This overspend results mainly from the increased requirements within the Legal Section for publications and statutes.
3.3 Transport and Plant The present underspend of €9,900 is projected to out-turn at E l ,500 overspend The major variance is explained below :-
80,100 Underspend
2,500 Overspend
a) Car Leasing 1,500 Overspend
Based on 1998/99 out-turn figures and current expenditure on existing car leases then an out-turn overspend of €1,500 is projected.
3.4 Administration Costs The current underspend of f69,734 is projected to out-turn at f5 , l 00 overspend. The major variance is explained below :-
a) Advertising Based on timetable for the Licensing Board advertisement and the 1998/99 expenditure levels then an out-turn overspend is projected.
3.5 Pavments to Other Bodies The present underspend of f l 1,289 is projected to out-turn at an underspend of f10,000 The major variance is explained below :-
a) Town Twinning The demand for town twinning visits has been below the budgeted level.
3.6 Other Expenditure The present underspend of f4,784 is projected to out-turn at f3,500 underspend . The major variance is explained below :-
a) Childrens' Panel Based on 1998199 out-turn figures and current expenditure levels and a lack of recruitment should result in a projected out-turn underspend.
3.7 Income The present over-recovery of f59,427 is projected to out-turn at an over-recovery of f38,500. The major variances are explained below :-
Printing Section Income Based on 1998/99 income levels for the printing section and the timing of the current recharges should result in a projected out-turn over-recovery.
Other Income This over-recovery is due to the recharges for the mail-room and other miscellaneous types of income.
Legal Fees Greater than anticipated income from legal fees, partly due to charges for Improvement Grants.
Fines District Courts' income from fines is greater than expected.
Taxi Licensing Due as a result of the increased number of applications for private car vehicles, private car drivers and early payment of block renewals together with the cyclical program of license grants.
Licensing Board Based on 1998/99 out-turn figures and income to date then an over-recovery of income is projected.
5,100 Overspend
10,000 Underspend
3,500 Underspend
5,000 Over-recovery
2,000 Over-recovery
16,500 Over-recovery
2,000 Over-recovery
6,500 Over-recovery
6,500 Over-recovery
TOTAL OUT-TURN VARIANCES 123,000 Underspend
NORTH LANARKSHIRE COUNCIL
FINANCIAL MONITORING REPORT
1 APRIL 1999 To 18 JULY 1999 COMMITTEE : GENERAL PURPOSES
.INE JO. (1 1
1.
2.
3.
4.
5.
6.
7.
8.
9.
10. - 11.
DESCRl PTlON
(2)
EMPLOYEE COSTS
PROPERTY COSTS
SUPPLIES AND SERVICES
TRANSPORT & PLANT
ADM IN I STRATI ON COSTS
PAYMENTS TO OTHER BODIES
OTHER EXPENDITURE
APPORTIONED EXPENSES
CAPITAL FINANCING COSTS
BUDGET TO DATE
(3)
1,121,652
2,000
140,875
46,475
225,837
15,668
13,750
0
0
ACTUAL TO DATE
(4)
1,024,525
1,191
112,049
36,575
156,103
4,379
8,966
0
0
TOTAL EXPENDITURE 1,566,257 1,343,788
INCOME 367,479 426,906
YEAR TO DATE VARIANCE
(5)
f
97,127 Underspend
809 Underspend
28,826 Underspend
9,900 Underspend
69,734 Underspend
11,289 Underspend
4,784 Underspend
0
0
222,469 Underspend
59,427 Over-recovery
ADMINISTRATION DEPT (EXC. PERSONNEL) SUMMARY
TOTAL BUDGET
(7)
f
4,099,406
19,000
421,000
184,131 1
887,023
62,670
55,000
3,907,042
241,000
9,876,952
1,663,300
PROJECTED OUTTURN
( 8 )
f
4,019,306
19,000
423,500
186,311
892,123
52,670
51,500
3,907,042
241,000
I
PROJECTED OUT-TURN VARIANCE
(9)
f
80,100 Underspend
0
(2,500) Overspend
(1,500) Overspend
(5,100) Overspend
10,000 Underspend
3,500 Underspend
0
0
9,792,452 I 84,500 Underspend
1,701,800 38,500 Over-recovery
(10) - %
1.95
0.00
0.59)
0.81)
0.57)
15.96
6.36
0.00
0.00
- 0.86
2.31
NORTH LANARKSHIRE COUNCIL
FINANCIAL MONITORING REPORT
ANNUAL BUDGET
(7)
1 APRIL 1999 To 18 JULY I999
PROJECTED OUTTURN
( 8 )
COMMITTEE : GENERAL PURPOSES
2,049,142
19,000
369,000
149,811
667,650
60,000
55,000
SERVICE : CENTRAL SERVICES
2,008,842
19,000
369,000
152,811
667,650
50,000
51,500
DESCRIPTION
(2)
BUDGET ACTUAL TO DATE TO DATE
(3) (4)
EMPLOYEE COSTS
PROPERTY COSTS
SUPPLIES AND SERVICES
TRANSPORT 8 PLANT
ADMINISTRATION COSTS
PAYMENTS TO OTHER BODIES
OTHER EXPENDITURE
APPORTIONED EXPENSES
CAPITAL FINANCING COSTS
556,679
2,000
127,700
36,019
167,778
15,000
13,750
0
0
512,035
1,191
101,666
27,307
121,954
4,339
8,966
a
C
TOTAL EXPENDITURE 9 18,926 777,450
YEAR TO DATE VARIANCE
( 5 )
f
44,644 Underspend
809 Underspend
26,034 Underspend
8,712 Underspend
45,824 Underspend
10,661 Underspend
4,784 Underspend
0
0
141,468 Underspend
(7,766) Under-recovery
(6) - ?40
8.02
40.45
20.39
24.19
27.31
71.07
34.79
0.00
0.00
- 15.39
(6.09)
...~. ., ...,...,.; .,.,
I
2,143,644 2,143,644
31,000 31,000
I
~~
PROJECTED VARIANCE
(9)
f
40,300 Underspend
0
0
(3,000) Overspend
0
10,000 Underspend
3,500 Underspend
0
0
5,544,247 1 5,493,447 I 50,800 Underspend
636,000 9,000 Over-recovery
-
(10) - %
1.97
0.00
0.00
(2.00)
0.00
16.67
6.36
0.00
0.00
- 0.92
1.42
COMMITTEE : GENERAL PURPOSES
ANALYSIS OF THE MAJOR VARIANCES
Year-to Date
1. EMPLOYEE COSTS -f44.644 UNDERSPEND f
Salaries and 39,404 Underspend Wages
Overtime 3,518 Underspend
Superann. 1,613 Overspend
Unfunded Pensions
1,033 Underspend
N.I. 11,702 Underspend
Training 1,804 Underspend
Other 10,881 Overspend Employee Costs
Detriment 323 Overspend
2. PROPERTY COSTS - E809 UNDERSPEND f
Hire of 809 Underspend Premises
NORTH LANARKSHIRE COUNCIL
FINANCIAL MONITORING REPORT
1 April 1999 To 18 July 1999 SERVICE : CENTRAL SERVICES
Proiected Out-turn E
40.300 Underspend
Vacancies in excess of those required to meet the budgeted turnover savings and the 0.3% shortfall in the budgeted pay award.
Temporary underspend due to less overtime worked owing to Council recess and a lower number of civic functions.
40,000 Underspend
Overspend due to budget under-provision. This is offset by National Insurance underspend. 2,500 Overspend
Cost of the unfunded pension costs for the employees of the former authorities lower than anticipated as a result of timing variance of invoices being processed.
Underspend due to the vacancies mentioned above and budget over-provision. 15,000 Underspend
Expenditure on training is lower than anticipated due to timing variance.
This overspend is due to payments made in lieu of notice to employees who retired on ill-health grounds and for which there was no budget provision.
Costs of the detriment scheme instituted at reorganisation.
11,000 Overspend
1,200 Overspend
Expenditure to date, on the hire of premises for councillors' surgeries is lower than the budgeted level due to the timing of recharges.
0
NORTH LANARKSHIRE COUNCIL
FINANCIAL MONITORING REPORT
1 April 1999 To 18 July 1999 COMMITTEE : GENERAL PURPOSES
ANALYSIS OF THE MAJOR VARIANCES
Year-to Date
3. SUPPLIES 8 SERVICES - f26.034 UNDERSPEND f
Photocopying Materials
5,889 Overspend Temporary overspend due to the timing of invoices from the supplying companies.
Office Equipment
Computer Equipment
Computer Software
Equipment Maintenance
Equipment Rental
SERVICE : CENTRAL SERVICES
Projected Out-turn f 0
5,335 Underspend This is a temporary underspend due to the timing of purchases of office equipment.
1,217 Underspend Expenditure on computer equipment is temporarily below the budgeted level.
792 Underspend As this budget is for the software needed for the computer equipment above, part of this underspend is due to that equipment underspend.
1,394 Overspend Overspend due to the timing of invoices from the maintenance companies.
27,793 Underspend Expenditure on work to the rented printing and photocopying machines in the print rooms is to date, lower than the budgeted provision as a result of a timing variance.
Other Supplies 1,820 Overspend and Services
Overspend mainly due to the purchase of uniforms and the timing of invoices from supplying companies.
3.000 Overspend
5,000 Overspend
4. TRANSPORT 8 PLANT - 48.712 UNDERSPEND f
Excess Travel Expenses result of reorganisation.
1,997 Overspend These are the costs of the excess travel incurred by those employees whose workplace changed as a
Employee Travelling
Hire of Transport
4,671 Underspend The underspend is due to strict management control of travelling expenses. 5,000 Underspend
7,382 Underspend Temporary underspend as a result of the timing of internal recharges due from the Transport department. -
Car Leasing 1,344 Overspend Expenditure on existing car leases is higher than the budgeted provision and is projected to continue. 3,000 Overspend
NORTH LANARKSHIRE COUNCIL
FINANCIAL MONITORING REPORT
1 April I999 To 18 Julv 1999 COMMITTEE : GENERAL PURPOSES
ANALYSIS OF THE MAJOR VARIANCES
Year-to Date
5. ADMINISTRATION COSTS - f45.824 UNDERSPEND f
Civic Hospitality
84 Underspend Expenditure on civic hospitality to date is lower than the budgeted provision.
SERVICE : CENTRAL SERVICES
Proiected Out-turn f - 0
Promotional Gifts
4,253 Underspend Owing to the time taken to consider proposals for expenditure on civic gifts this has resulted in a temporary underspend.
Telephones 13,855 Underspend Expenditure on telephones to date is lower than the budgeted provision as a result of a timing variance. -
Postages 4,937 Overspend This overspend should be compensated for by the anticipated over-recovery of income. (See Section 8 below)
1,500 Overspend
Printing and 29,371 Underspend Stationery summer recess.
Expenditure on committee papers is, to date lower than the budget provision again owing to the Council
Advertising 1,932 Underspend Expenditure on advertising is below the budgeted level as a result of a timing variance. -
Other Admin. costs expenditure.
1,266 Underspend Management action to achieve greater efficiency has resulted in an underspend in this area of 1,500 Underspend
6. PAYMENTS TO OTHER BODIES - f10.661 UNDERSPEND 10.000 Underspend
Town Twinning 10,661 Underspend f
The demand for funding for town twinning visits has been below the budgeted level, and is projected to continue.
10,000 Underspend
NORTH LANARKSHIRE COUNCIL
FINANCIAL MONITORING REPORT
1 April 1999 To 18 July I999 COMMITTEE : GENERAL PURPOSES
ANALYSIS OF THE MAJOR VARIANCES
Year-to Date
7. OTHER EXPENDITURE - f4.784 UNDERSPEND f
Childrens' 1,399 Overspend Panel Expenses
Safeguarder Expenses
3,285 Underspend
C h i Id rens' Panel Training
2,898 Underspend
Expenditure is above budget and also above last year's level at this time. This overspend is offset by the underspends on the other childrens' panel areas.
Expenditure is well below the budgeted level and last year's expenditure at this time. As safeguarders are appointed by the courts, NLC has little control over this expenditure.
Not as many people have been recruited as was anticipated which has meant less training has been required.
SERVICE : CENTRAL SERVICES
Projected Out-turn E
3.500 Underspend
2,500 Overspend
3,000 Underspend
3,000 Underspend
8. INCOME -f7.766 UNDER-RECOVERED
Printing Recharges
9.000 Over-recovery
5,000 Over-recovery f
8,511 Under-recovery Under-recovery of income is due to timing variance for recharges and also due to the Council recess. Out-turn over-recovery due mainly to Committee papers and elections(see section 5 above printing and stationery).
Mail Room Recharges
Property Enquiries
71 2 Under-recovery The income from the mail room recharge is below budget as a result of timing variance in recharges being processed.Out-turn over-recovery isbased on increased usage of the Civic Centre mail-room.
The number of enquiries has been higher than anticipated as a result of the seasonal trend of house- buying.
2,000 Over-recovery
2,794 Over-recovery
Other Income 1,337 Under-recovery Income from charges for stadia safety certificates, sale of committee papers and hire of committee rooms is lower than anticipated to date,but will out-turn at an over-recovery of f2,000.
2,000 Over-recovery
NORTH LANARKSHIRE COUNCIL
FINANCIAL MONITORING REPORT
1 APRIL 1999 To 18 JULY 1999 COMMITTEE : GENERAL PURPOSES
INE uo. (1 1 - 1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
DESCRIPTION
(2)
EMPLOYEE COSTS
PROPERTY COSTS
SUPPLIES AND SERVICES
TRANSPORT & PLANT
ADMINISTRATION COSTS
PAYMENTS TO OTHER BODIES
OTHER EXPENDITURE
APPORTIONED EXPENSES
CAPITAL FINANCING COSTS
TOTAL EXPENDITURE
INCOME
BUDGET TO DATE
(3)
325,858
0
10,250
7,193
8,413
168
0
0
0
I
ACTUAL TO DATE
(4)
290,513
0
8,136
7,845
7,687
0
0
0
0
351,8821 314,181
9,500 14,565
YEAR TO DATE VARIANCE
(5)
f
35,345 Underspend
0
2,114 Underspend
(652) Overspend
726 Underspend
168 Underspend
0
0
0
37,701 Underspend
5,065 Over-recovery
(6) - %
10.85
0.00
20.62
(9.06)
8.63
100.00
0.00
0.00
0.00
10.71
53.32
SERVICE : LEGAL SUPPORT SERVICES
ANNUAL PROJECTED BUDGET OUTTURN
(7) (8)
PROJECTED VARIANCE
(9)
f
1,190,066
0
41,000
23,500
34,098
670
0
619,357
0
f f
1,170,566 19,500 Underspend
0
O i 43,500 (2,500) Overspend
23,500 0
35,098 (1,000) Overspend
670 0
0 0
619,357 0
0
O 1
1,908,691 1,892,691 16,000 Underspend
38,000 I 54,500 I 16,500 Over-recovery
(10) - %
1.64
0.00
(6.10)
0.00
(2.93)
0.00
0.00
0.00
0.00
0.84
43.42
COMMITTEE : GENERAL PURPOSES
ANALYSIS OF THE MAJOR VARIANCES
Yea r-to-Date
I. EMPLOYEE COSTS - f35.345 UNDERSPEND f
Salaries & Wages 31,463 Underspend
Superannuation 4,273 Underspend
Unfunded Pensions
N.I.
971 Overspend
4,005 Underspend
Training 1,140 Underspend
Other Employee 1,703 Overspend costs
Detriment 2,862 Overspend
2. SUPPLIES AND SERVICES -f2.114 UNDERSPEND f
Equipment 4,091 Underspend
Publications 1,977 Overspend
NORTH LANARKSHIRE COUNCIL
FINANCIAL MONITORING REPORT
1 ADril 1999 TO 18 JUlV1999
Underspend due to staff turnover savings which exceed both the budgeted turnover savings and the 0.3% shortfall in the budgeted pay award.
Expenditure to date on Superannuation costs is lower than the budgeted provision mainly due to staff vacancies.
Cost of funding required for unfunded pension costs for former authorities employees.
Expenditure to date on National Insurance costs is lower than the bugeted provision as a result of the vacancies mentioned above.
Temporary underspend due as a result of timing variance, in that majority of course fees still to be paid.
Expenditure on Other employee costs is overspent as a result of a payment in lieu of notice in respect of an ill health retiral payment for which there was no budget provision. Projected out-turn f 5,500 overspend.
Cost of detriment scheme introduced as a result of reorganisation.
Expenditure on office equipment lower than anticipated as a result of timing variance.
Expenditure on books and publications to date is higher than the budgeted provision owing to increased requirements.
3. TRANSPORT AND PLANT - f652 OVERSPEND f
Travel Expenses 1 17 Underspend Expenditure on staff travel allowances and expenses lower than anticipated as a resutt of a timing variance.
Excess Travel Expenses
Car Leasing
54 Overspend Cost of excess travel incurred by employees as a result of re-organisation.
715 Overspend Expenditure on staff car leasing payments higher than the budgeted provision.
SERVICE: LEGAL SUPPORT SERVICES
Proiected Out-turn f 19.500 UndersDend
29,000 Underspend
4,000 Underspend
2,000 Overspend
4,000 Underspend
5,500 Overspend
10,000 Overspend
2.500 Overspend
2,500 Overspend
- 0
COMMITTEE : GENERAL PURPOSES
ANALYSIS OF THE MAJOR VARIANCES
NORTH LANARKSHIRE COUNCIL
FINANCIAL MONITORING REPORT
1 April 1999 To 18 Julvl999
Year-to-Date
4. ADMIN. COSTS - f726 UNDERSPEND f
Professional Fees 75 Overspend Expenditure on external legal fees to date has been higher than anticipated partly due to timing of spend.
Telephones
Other Costs
820 Underspend Expenditure on telephone costs lower than anticipated as a result of temporary timing variance.
892 Underspend General expenditure on other admin. costs lower than anticipated due to timing variance. Projected out-turn is E l ,000 underspend.
Printing/Stationery 586 Underspend Expenditure on printing and stationery requirements to date has been lower than anticipated due to timing variance.
Expenditure to date on postages is higher than anticipated due to increased requirements. Postages 1,497 Overspend
5. PAYMENTS TO OTHER BODIES - E168 UNDERSPEND f
Subscriptions 168 Underspend Subscription to CIPFAs Competition Advisory Service payment still to be processed.
6. INCOME - f5.065 OVER-RECOVERED f
Legal Fees 5,065 Over-recovered Greater than anticipated income from legal fees, partly due to charges for Improvement Grants. Should income continue to be generated at the present level then a projected over-recovery of E16,500 is expected.
SERVICE: LEGAL SUPPORT SERVICES
Proiected Out-turn f
1.000 Overspend
1,000 Underspend
2,000 Overspend
- 0
16.500 Over-recovery
16,500 Over-recovery
NORTH LANARKSHIRE COUNCIL
FINANCIAL MONITORING REPORT
1 APRIL 1999 To 16 JULY 1999 COMMITTEE : GENERAL PURPOSES
.INE \10. (1)
1.
2.
3.
4.
5.
6.
7.
8.
9.
- 10. - 11.
g
DESCRIPTION
EMPLOYEE COSTS
PROPERTY COSTS
SUPPLIES AND SERVICES
TRANSPORT & PLANT
ADM IN1 STRATION COSTS
PAYMENTS TO OTHER BODIES
OTHER EXPENDITURE
APPORTIONED EXPENSES
CAPITAL FINANCING COSTS
BUDGET TO DATE
(3)
116,641
0
250
1,314
43,069
0
0
0
0
ACTUAL TO DATE
(4)
104,552
0
312
422
24,078
0
0
0
0
TOTAL EXPENDITURE 1 161,2741 129,364
INCOME 156,500 220,043
YEAR TO DATE VARIANCE
( 5 )
f
12,089 Underspend
0
(62) Overspend
892 Underspend
18,991 Underspend
0
0
0
0
31,910 Underspend
63,543 Over-recovery
(6)
%
10.36
0.00
(24.80)
100.00
44.09
0.00
0.00
0.00
0.00
19.79
SERVICE : LEGAL PUBLIC SERVICES (DISTRICT COURT I LICENSINC
ANNUAL BUDGET
(7)
PROJECTED OUTTURN
(8)
PROJECTED VARIANCE
(9)
f
416,073
0
1,000
4,500
166,995
0
0
739,980
155,000
f
400,573
0
1,000
4,500
175,495
0
0
739,980
155,000
f
15,500 Underspend
0
0
0
(8,500) Overspend
0
0
0
0
1,483,548 1,476,548 7,000 Underspend
626,000 64 1,000 15,000 Over-recovery
(10) - O h
3.73
0.00
0.00
0.00
(5.09)
0.00
0.00
0.00
0.00
- 0.47
2.40
. , ..
COMMITTEE : GENERAL PURPOSES
ANALYSIS OF THE MAJOR VARIANCES
Year-to-Date
1. EMPLOYEE COSTS -f12.089 UNDERSPEND f
Salaries &Wages 9,265 Underspend
Superan. & NI. 2,824 Underspend
2. SUPPLIES AND SERVICES - f 6 2 OVERSPEND f
Equipment 62 Overspend
3. TRANSPORT AND PLANT - f892 UNDERSPEND f
Travel Expenses 892 Underspend
4. ADMIN. COSTS - f 18.991 f
UNDERSPEND
Professional Fees 1,370 Underspend
Printing/Stationery 461 Overspend
Advertising 10,770 Underspend
Other Costs
Licences
77 Underspend
3,252 Underspend
Postages 514 Underspend
JP's 3,469 Underspend
NORTH LANARKSHIRE COUNCIL
FINANCIAL MONITORING REPORT
1 April 1999 To 18 July I999 SERVICE: LEGAL PUBLIC SERVICES
(DISTRICT COURTILICENSING)
Proiected Out-turn f 15.500 Underspend
Underspend due to staff vacancies exceeding both the budgeted staff turnover savings and the 0.3% shortfall in the budgeted pay award.
Expenditure on both Superannuation and NI. lower than anticipated due to staff vacancies.
Expenditure on office equipment higher than anticipated as a result of timing variance.
Expenditure on Travel expenses, Excess travel and Car Leasing lower than anticipated.
Expenditure on external legal fees has been lower than anticipated due to timing variance and to date, the low number of Appeals against the Licensing Board.
Expenditure on printing,copying and stationery higher than the budgeted provision to date.
Expenditure to date lower than budgeted provision as a result of the timing of the Licensing Board advert. Expenditure on Other Licensing advertising higher than anticipated although any overspend should be offset by increased income .(see point 5)
Expenditure on other admin.costs has been lower than anticipated to date.
Expenditure on taxi and other licences lower than the budget provision as a result of timing variance.
Expenditure to date on postages lower than the budgeted provision.
Expenditure on JP's allowances to date, lower than anticipated due mainly to savings in JP's training. Projected out-turn is f2,500 underspend.
12,000 Underspend
3,500 Underspend
- 0
0
8.500 Overspend
1,000 Overspend
10,000 Overspend
2,500 Underspend
COMMITTEE : GENERAL PURPOSES
ANALYSIS OF THE MAJOR VARIANCES
Year-to-Date
5. INCOME - f63.543 OVER-RECOVERED f
Fines & Cautions 13,221 Over-recovered
Licensing Board 7,163 Under-recovered
Taxi Licensing 53,679 Over-recovered
Other Licensing 3,806 Over-recovered
NORTH LANARKSHIRE COUNCIL
FINANCIAL MONITORING REPORT
1 April 1999 To 18 July 1999 SERVICE: LEGAL PUBLIC SERVICES
(DISTRICT COURTILICENSING)
Projected Out-turn f 15.000 Over-recovery
2,000 Over-recovery District courts income from Fines and Cautions higher than anticipated although returns due to the Exchequer will reduce current over-recovery.Projected out-turn is €2,000 over-recovery
As this income is part of a cyclical programme the bulk of it is received in December and January. Projected out-turn is a f 3,500 over-recovery.
3,500 Over-recovery
Increased number of applications for private car vehicles and private car drivers. Over-recovery also due to early recovery of block renewals of licences and cyclical program of license grants.
Income from Other Licensing (eg Street traders, second-hand dealers, etc.) higher than the budgeted provision. Projected out-turn is a f3,000 over-recovery.
6,500 Over-recovery
3,000 Over-recovery
NORTH LANARKSHIRE COUNCIL
FINANCIAL MONITORING REPORT
1 APRIL 1999 To 18 JULY 1999 COMMITTEE : GENERAL PURPOSES SERVICE : REGISTRATION OF BIRTHS, DEATHS AND MARRIAGES
DESCRIPTION
(2)
BUDGET TO DATE
(3)
ACTUAL TO DATE
(4)
YEAR TO DATE VARIANCE
(5)
ANNUAL BUDGET
(7)
PROJECTED VARIANCE
(9)
PROJECTED OUTTURN
( 8 )
f
439,325
0
10,000
5,500
13,880
2,000
0
404,061
55,000
(10) - %
1.08
0.00
0.00
21.43
24.07
0.00
0.00
0.00
0.00
f
5,049 Underspend
0
740 Underspend
948 Underspend
4,193 Underspend
460 Underspend
0
0
0
f
444,125
0
10,000
7,000
18,280
2,000
0
404,061
55,000
f
4,800 Underspend
0
0
1,500 Underspend
4,400 Underspend
0
0
0
0
1 17,425
0
1,935
1,001
2,384
40
0
0
0
EMPLOYEE COSTS
PROPERTY COSTS
SUPPLIES AND SERVICES
TRANSPORT 8, PLANT
ADMINISTRATION COSTS
PAYMENTS TO OTHER BODIES
OTHER EXPENDITURE
APPORTIONED EXPENSES
CAPITAL FINANCING COSTS
122,474
0
2,675
1,949
6,577
500
0
0
0
122,785 11,390 Underspend 940,466 929,766 10,700 Underspend TOTAL EXPENDITURE 134,175 1.14
:0.55) . , , , , , ,, .
INCOME ~~ I 73,873 (1,415) Under-recovery (2,000) Under-recovery 72,458 363,300 361,300
NORTH LANARKSHIRE COUNCIL
FINANCIAL MONITORING REPORT
COMMITTEE : GENERAL PURPOSES
ANALYSIS OF THE MAJOR VARIANCES
Year-to-Date
1. EMPLOYEE COSTS - €3.049 UNDERSPEND f
Salaries and 4,776 Underspend Wages
Overtime 498 Overspend
Superan. 839 Underspend
Unfunded Pensions
260 Underspend
N.I. 1,760 Underspend
Training 250 Underspend
Other 2,338 Overspend Employee Costs
1 April 1999 To 18 July 1999 SERVICE : REGISTRATION OF BIRTHS, DEATHS AND MARRIAGES
Projected Out-turn f
4.800 Underspend
Underspend due to vacancies producing savings in excess of budgeted turnover savings and 0.3% shortfall in the budgeted pay award.
Expenditure on overtime higher than anticipated as a result of staff working more weekends during the summer months.
Expenditure on Superannuation lower than anticpated due to staff vacancies.
Underspend mainly due to timing variance of invoices being processed.
5,000 Underspend
1,000 Overspend
1,500 Underspend
700 Underspend
Expenditure on National Insurance costs is lower than the budgeted provision as a result of the vacancies mentioned above.
900 Underspend
Expenditure on external training has been below the budgeted level.
Expenditure on Other Employee costs is overspent as a result of a payment in lieu of notice in respect an ill health retiral payment for which there was no budget provision. Projected out-turn f2,300 overspend.
2,300 Overspend
2. SUPPLIES & SERVICES - E740 UNDERSPEND f
Office Equipment
Equipment Maintenance
1,680 Underspend This underspend is mainly as a result of a timing variance.
1,140 Overspend Temporary overspend due to the timing of invoices from the supplying companies.
Other Supplies and Services
200 Underspend Expenditure is slightly below the budgeted level.
- 0
NORTH LANARKSHIRE COUNCIL
FINANCIAL MONITORING REPORT
COMMITTEE : GENERAL PURPOSES
ANALYSIS OF THE MAJOR VARIANCES
I April 1999 To 18 July 1999 SERVICE : REGISTRATION OF BIRTHS, DEATHS AND MARRIAGES
Year-to-Date
3. TRANSPORT & PLANT - E948 UNDERSPEND f
Travelling Expenses
984 Underspend The underspend is the result of strict management control.
4. ADMINISTRATION COSTS - f4.193 UNDERSPEND f
Telephones 2,751 Underspend Management control of telephone usage has produced an underspend. A number of recharges are awaited from the main Council offices.
Printing and Stationery
947 Underspend Expenditure on printing,stationery and copying lower than the budgeted provision to date.
Postages 59 Underspend Expenditure to date on postages is lower than anticipated.
Other Admin. costs
436 Underspend Expenditure in this area is below the anticipated level.
5. PAYMENTS TO OTHER BODIES - E460 UNDERSPEND f
Payments to Other Bodies
460 Underspend This budget is used to pay for security at the Cumbernauld offices, payments to CoSlA and for accomodation for those undertaking training.
6. INCOME - f1.415 UNDER-RECOVERY f
Registration Fees
1,415 Under-recovery Income to date, from fees is lower than the budgeted provision.
Projected Out-turn E
1.500 Underspend
1,500 Underspend
4.400 Underspend
1,600 Underspend
1,500 Underspend
500 Underspend
800 Underspend
1 .OOO Underspend
1,000 Underspend
2.000 Under-recovery
2,000 Under-recovery
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