Purpose To consider Member attendance at the Local Government Association (LGA) Fire Leadership Academy.

Recommendations That consideration be given to the attendance of two Members at the Fire Leadership Academy on 13 – 14 October 2015.

Summary As part of the Authority’s Member awareness programme, attendance has been previously approved at the bespoke Fire Leadership Academy which is held in Coventry. The programme offers Members the opportunity to participate in learning and networking experiences in a Fire Authority-focussed environment.

OFFICIAL

Fire Leadership Academy - Member attendance Finance & Resources Committee Date: 17 July 2015 Agenda Item: 5 Submitted By: Chief Legal and Governance Officer

Local Government (Access to information) Act 1972

Exemption Category: None

Contact Officer: Nicola Houseman, Committee Services Manager T: 01274 655740 E: nicky.houseman@westyorksfire.gov.uk

Background papers open to inspection: None

Annexes: Annex A – Detail of the Fire Leadership Academy programme, 13 and 14 October 2015

9

1 Introduction 1.1 Information has been received from the Local Government Association (LGA) with regard to a Fire Leadership Academy programme to be held at the Warwick Conference Centre, Coventry.

2 Information

2.1 The Fire Academy has been operating since early 2014 and has been attended on 4 separate occasions by Members of this Authority. Feedback from those attending has been very positive and they particularly appreciated the opportunity to network with other Fire Authority members.

2.2 A further programme is planned for 13 – 14 October 2015 (see Annex A). On this occasion two places on the course are being fully subsidised for each participating Authority by the LGA and is being booked on a first come, first served basis.

2.3 Approval has been given in the past on the basis of one Member from each political group. However, availability on the course is insufficient to permit more than two Members from this Authority.

3 Financial Implications

3.1 The course is fully subsidised by the LGA and includes accommodation, meals, refreshments, materials and tuition. Any additional travel and subsistence costs for the attending Member(s) would be met from within existing revenue budgetary provision.

4 Equality and Diversity Implications

4.1 Personal development of Members via the Fire Academy will support them in their scrutiny role when assessing the extent to which the Fire Authority meets its legal equality duties.

5 Health and Safety Implications

5.1 There are no Health and Safety implications arising from this report.

6 Service Plan Links 6.1 Attendance on relevant development programmes will assist the Authority in providing effective and ethical governance.

7 Conclusions

7.1 Members are invited to consider participation in the next Fire Leadership Academy programme on 13 – 14 October 2015 on the basis of two Members who have not attended the programme previously.

10

A sector-led approach to improving local leadershipSupporting Fire and Rescue Authority lead members

11

LEADERSHIP VISION

“This programme gave me a chance to share and discuss ideas with members from other Fire and Rescue Authorities. It also gave me an understanding of the significance of local members playing a leading role on the authority and the importance of having a national united voice in times of austerity. Local government is facing unprecedented challenges and we need to ensure that the Fire and Rescue Service has a strong voice at the LGA so it is not marginalised.”

12

P O L I T I C A L | L E A D E R S H I P E S S E N T I A L S

About the programme

This programme is aimed at helping elected members with leading roles on fire and rescue authorities/county councils to become more effective leaders of improvement.

Benefits of attending will include opportunities to:

• develop your understanding of the nature of political leadership in fire and rescue authorities

• improve your knowledge of the key strategic issues facing the sector

• build your appreciation of how leadership style, capacity and skills can assist in managing complex organisational change

• explore tools and techniques for improving communication and stakeholder engagement, when working with communities, partners, fire staff and the media

• share ideas and network with leading members from a variety of FRAs.

P O L I T I C A L | L E A D E R S H I P E S S E N T I A L S

For further information please contact: Grace Collins 020 7664 3054 grace.collins@local.gov.uk

Dates and venuesWarwick Conference Centre, Coventry

Programme 413-14 October 2015

The programme is fully subsidised. Participants are responsible for their own travel costs.

13

Local Government Association Local Government House Smith Square London SW1P 3HZ

Telephone 020 7664 3000 Fax 020 7664 3030 Email info@local.gov.uk www.local.gov.uk

For a copy in Braille, larger print or audio, please contact us on 020 7664 3000. We consider requests on an individual basis. L15-278

© Local Government Association, June 2015

14

Purpose To inform Members of the activities of the Environmental Working Group.

Recommendations That Members note the report.

Summary This report provides Members with an update on the activities of the Environmental Working Group which contributes towards the Service Plan priority ‘Provide effective and ethical governance and achieve value for money’.

OFFICIAL

Environmental Working Group activities - annual update Finance & Resources Committee Date: 17 July 2015 Agenda Item: 6Submitted By: Chief Legal and Governance Officer

Local Government (Access to information) Act 1972

Exemption Category: None

Contact Officer: Alison Davey Corporate Services Manager 01274 655801 alison.davey@westyorksfire.gov.uk

Background papers open to inspection: None

Annexes: Click here to enter text.Annex 1 – ObjectivesTargets

Annex 2 – Environpage

Annex 3 – EWGUtilitiesReport

Annex 4 – EWGTextileRecyclingReport

15

1 Introduction 1.1 In 2007 the Corporate Services department set up an Environmental Working Group (EWG) to

discuss environmental issues as part of the continuous improvement agenda for the service. The EWG is chaired by the Senior Technical Services Manager.

1.2 An Environmental Policy and Conservation Guide was also introduced to promote environmental issues throughout the service.

2 Information

2.1 The Environmental Working Group meet on a six monthly basis and each meeting is attended by representatives from all directorates.

2.2 Many environmental initiatives have been introduced and the appendix attached provides an overview of the work of the Group. The appendix includes:

• Environmental Initiatives

− An update on the environmental issues undertaken.

• WYFIRESPACE – Environmental Initiatives section

− The Environmental Initiatives section on WYFIRESPACE can be accessed via the Corporate Services page and provides an array of information on environmental issues along with minutes of the EWG meetings and reports on current initiatives.

− Excellent provision of, and access to, information is evident from the recent Customer Service Excellence assessment which awarded WYFRS ‘compliance plus’ for making information available and easily accessible.

• Utilities Report – April 2015

− The Utility Report provides information on the usage of gas, water and electricity for the year 2014/15. Spreadsheets are available for all stations, Service Delivery Centre and Fire Service Headquarters showing the average consumption of electricity, gas and water, which enable stations, Service Delivery Centre and Headquarters to see at a glance the usage trend. Each station can also compare with other similar stations in order to share ideas and good practice. Any increase in usage is monitored by the District to ensure appropriate measures are introduced to reduce this.

From April 2014 to March 2015, stations and departments across the brigade have made reductions in the use of gas by 5%. There has been an increase in the use of electricity (1%) and water (3%). Looking at the ‘Met Office’ statistics the average temperature for the whole of 2014 for England East and North East was 10.01°C. This is the warmest since records began in 1910.

Brigade 2014/15 units used compared with 2013/14 Electric 36,647 1% INC. £4,531.04 increase Gas 20,717 5% DEC. £7,328.93 saving Water 881 3% INC. £1,136.49 Increase

These figures are estimated based on Electricity 0.12364 pence per kwh, Gas 0.030979 pence per kwh and Water 1.29 pence per cubic metre.

16

In electricity usage FSHQ has decreased by 6%, Service Delivery Centre has increased by 41%, Bradford district decreased by 12%, Calderdale district increased by 2%, Kirklees district decreased by 4%, Leeds district decreased by 0.3% and Wakefield district increased by 1%.

Electricity 2014/15 +/- units used compared with 2013/14

Units % Increase/decrease £s FSHQ -21,632 6% Decrease £2,674.58 Service Delivery Centre +107,491 41% Increase £13,290.19 Bradford District -44,058 12% Decrease £5,447.33 Calderdale District +4,698 2% Increase £580.60 Kirklees District -13,608 4% Decrease £1,682.49 Leeds District -2,423 0.30% Decrease £299.58 Wakefield District +6,181 1% Increase £764.22

In gas usage FSHQ has decreased by 8%, Service Delivery Centre has increased by 50%, Bradford district decreased by 6%, Calderdale district decreased by 7%, Kirklees district decreased by 2%, Leeds district decreased by 18% and Wakefield district increased by 8%.

Gas 2014/15 +/- units used compared with 2013/14

Units % Increase/decrease £s FSHQ -9,553 8% Decrease £3,379.51 Service Delivery Centre +4,262 50% Increase £1,507.74 Bradford District -2,726 6% Decrease £964.36 Calderdale District -2,648 7% Decrease £936.77 Kirklees District -680 2% Decrease £240.56 Leeds District -13,630 18% Decrease £4,821.80 Wakefield District +4,258 8% Increase £1,506.33

In water usage FSHQ has increased by 15%, Service Delivery Centre has increased by 49%, Bradford district increased by 3%, Calderdale district increased by 21%, Kirklees district decreased by 6%, Leeds district decreased by 2% and Wakefield district decreased by 6%.

Water 2014/15 +/- units used compared with 2013/14

Units % Increase/decrease £s FSHQ +623 15% Increase £803.67 Service Delivery Centre +74 49% Increase £95.46 Bradford District +182 3% Increase £234.78 Calderdale District +583 21% Increase £752.07 Kirklees District -273 6% Decrease £352.17 Leeds District -118 2% Decrease £152.22 Wakefield District -191 6% Decrease £246.39

There has been a significant increase in all utility usage at the Service Delivery Centre due to the relocation of departments to this site. The Control centre, which functions 24 hours a day seven days a week has also relocated to this site.

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• Textile and Book Recycling – Firefighters Charity Rag and Book Banks 1 April2014 to 31 March 2015

− The textile and book recycling scheme from April 2014 to March 2015 has raised a total of £30,624 within West Yorkshire, for the Firefighters Charity. This has been achieved by rag banks sited at:

− Fire stations raising £24,041 (109,279kgs in weight) Schools and community sites raising £4,663 (45,013kgs in weight) Door to door collections raising £157 (1,571kgs in weight) and Book banks sited at fire stations raising £1,763 (35,258kgs in weight)

3 Financial Implications

3.1 Many of the environmental initiatives have resulted in cost savings and donations to the Firefighters Charity.

4 Equality and Diversity Implications 4.1 There are no equality and diversity implications associated with this report.

5 Health and Safety Implications 5.1 There are no health and safety implications associated with this report.

6 Service Plan Links

This report links to the Service Plan priority: ‘Provide effective and ethical governance and achieve value for money’.

7 Conclusions

7.1 That Members note the work of the Environmental Working Group and the environmental initiatives that have been introduced and approve the report to be submitted to the Finance and Resources Committee.

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Objectives Targets/Programmes

Set up Environmental Working Group

The first meeting took place in October 2007. Representatives from each department now meet on a 6-monthly basis to look at new environmental initiatives, review current schemes and practises in place and report back on progress being made on future projects and plans.

Monitoring of Energy and Water Consumption (Brigade-wide)

This has been in place for all stations since June 2008. The aim is to help reduce CO2 emissions, improve efficiency and cost effectiveness; with the overall aim by the Authority of reducing energy and water consumption annually by 10%.

Participate in Annual Travel to Work Survey and Car Sharing Scheme

Each year local authorities and several businesses within West Yorkshire carry out an Annual Travel to Work Survey. WYFRS has participated in this since 2007. The survey results provide useful information on, travel to work activity, the impact on the environment, as well as providing year on year comparison figures. WYFRS have registered for the last eight years to take part in the West Yorkshire Travelplan Network Car Sharing Promotion. This scheme benefits both the workforce and environment.

Recycling Initiatives

Introduce Re-cycling facilities – Paper and Cardboard

This has been in place across all five districts and at Headquarters since 2008. Collections are made in line with each districts service provider.

Recycling of Batteries This has been in place since December 2008. This service is provided by waste care under a scheme called ‘Batteryback’. The following small portable batteries can all be recycled – Alkaline, Nickel Cadmium, Lithium and Mercury.

Textile Recycling Tom W Beaumont is working with WYFRS to raise funds for the Fire Fighters charity, re-cycling clothing, shoes and household textiles. Since the scheme started in July 2009 we have 40 re-cycling textile banks on stations including one at Headquarters and 27 recycling book banks. A combination of 172 schools, community groups and supermarket sites around the region are also taking part. Door to door collections are also in place. Each tonne collected through the re-cycling banks is worth £150 for the Fire Fighters Charity as well as the benefits it brings to the environment. In addition to the above, WYFRS work with ‘Field Textiles’ which is part of the Ministry of Defence who collect second hand uniforms and fire kit for recycling. WYFRS also work with a company called ‘Ramco’ who dispose of and recycle surplus equipment.

Recycling Facilities - Bradford District

Paper and Cardboard - Bradford Fire Station emptied weekly, other stations on request. This service is on contract. Glass and cans - free service (April 2010).

Recycling Facilities - Kirklees District and FSHQ

Paper, cardboard, cans, plastics as per domestic collection free service. (April 2011 initially at FSHQ then rolled out).

Recycling facilities - Wakefield District

In line with domestic provision - under negotiation.

Recycling facilities - Leeds District

Currently only paper and cardboard.

Recycling facilities - Calderdale District

Currently only paper and cardboard. Todmorden Fire Station use a free kerbside recycling initiative - glass, tins, cardboard, plastics.

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Transport (Reduction of CO2 emissions)

Euro 4 (5) Compliant Vehicles with Cleaner Gases and co polymer toughened plastic bodies.

Euro 6 compliant vehicles will be supplied within WYFRS fleet from 1st June 2015,with the aim of this standard reducing harmful elements of exhaust gases. This then contributes to improving and sustaining cleaner air quality within the WYFRS area.

Use of Bio Diesel in Vehicles

Bio Diesel at a 5% blend has been supplied for the last 5 years to WYFRA on a Yorkshire Purchasing Organisation contract. The 5% blend is made up of a plant sustainable source, which has the benefit of the plant absorbing an amount of CO2 in its growth. This will result in cleaner air for the local environment within West Yorkshire and help the Community to maintain better health and well-being.

Purchase and Build of New Appliances

To purchase future appliances using co-polymer-toughened plastic.This material is not as heavy as metal (possibility could result in less fuel usage). This has now become the standard specification and orders have been placed. The use of Co polymer plastic bodywork material will offer the option of a second life for Fire Appliances which can be added as a cost efficiency saving.

Fleet cars Annual review of fleet leased vehicles, with replacements being modern euro 5 and 6 emissions compliant.

Information / Communication

Video Conferencing Lync has now been installed on every desktop and for those with cameras, this enables video conferencing. Lync does provide instant messaging across all users.

Home Working The Home Working policy is in place. To improve efficiency and cost effectiveness, reducing travelling time and Co2 emissions.

Headquarters Refurbishments and Initiatives

Oakroyd Hall In August 2009 PIR lighting controls fitted within Oakroyd Hall. FSHQ Street Lighting now connected into PAC system controller to allow better more accurate, energy efficient control of lighting times.

Training Centre, bar area, Canteen and Classroom 4

Removed asbestos, replaced single glazed windows (reducing the amount of glazing), put in insulated infill panels and insulated and re-roofed all areas making these more energy efficient. Plus, roof lights taken out and sun poles put in (energy efficient roof lights). Installations of new energy efficient automatic lighting controls (PIR switches) have been fitted within the new Training Centre toilets.

RTC Compound Installation of energy efficient LED. External lighting to RTC compound.

USAR PIR lighting has been fitted within the new USAR development, which was completed on 1 December 2009.

Kitchen A new extraction canopy was installed as part of the kitchen refurb, it has modern filters which ensures less pollution.

Control PIR lighting has also been fitted within Control in the basement corridor.

20

Driving School Installation of new energy efficient automatic lighting controls (PIR switches) have been fitted on the Driving School external door, plus the installation of an over-ride clock switch to the wash bay canopy lighting.

Showers Provision of energy efficient showers with a solar powered hot water pre-heating system in the new Breathing Apparatus building extension.

Biomass Boiler Replaced one of the coal fired boilers at FSHQ training centre with new Biomass Boiler, to reduce the amount of coal burned and carbon emissions.

Old FSHQ Training Centre Gym

Re-roofing project completed with improved thermal insulation

Refurbishment Initiatives on station

Fitting of Smart Meters at Fire Stations

Smart meters have been fitted at the following locations: Gipton, Huddersfield, Hunslet, Halifax, Morley, Slaithwaite and Stanningley. These will allow more effective monitoring of energy usage, having the capacity to give half hourly readings and detailed data reports as well as for performance management purposes.

Water Recycling at fire stations

At various stations across all five districts, underground tanks are used to capture water which is then used by fire fighters for training purposes. This has been in place for several years at certain stations and further stations Stanningley and Bradford have also had this fitted.

Hunslet Major scheme in 2011 to improve insulation and services including double glazing, insulated roof re-covering, asbestos removal, efficient lighting, new heating boiler and controls and Solar Panel, domestic water pre-heating system.

Mirfield Installation and insulated external cladding and double glazed windows fitted.

Huddersfield Roofing and window replacement (double glazing).

Halifax Re roofed

Castleford Major refurbishment scheme including re-roofing with improved insulation, energy efficient heating and electrical system and solar panel pre-heating to the domestic hot water system.

Slaithwaite Re-roofing project completed with improved thermal insulation

Silsden Re-roofing project completed with improved thermal insulation

Cleckheaton Re-roofing project completed with improved thermal insulation

21

Lighting Efficiency Initiatives on station

Illingworth Installation of energy efficient LED. external lighting activated by PIR to drill yard.

Morley Installation of energy efficient LED. external lighting activated by PIR to drill yard.

Wetherby Installation of energy efficient type T5 lighting to appliance bay.

Odsal Provision of external lighting and controllers on Passive Infra-Red motion detectors.

Rawdon Installation of external security lights activated by PIR switches to rear drill yard and fit energy efficient lighting to wash bay.

Castleford Installation to rear entrance lobby door of energy efficient bulkhead lighting activated by PIR switch and additionally controlled by photocell. Completed in October 2009. Plus, Installation of PIR switches to existing light fittings to downstairs toilets.

Stanningley Installation of new PIR switches to ground floor lighting.

South Elmsall Installation of new energy efficient lighting activated by PIR switches to office accommodation and ancillary areas.

Heating Efficiency Initiatives on Station

Meltham Installation of new energy efficient Domestic Hot Water Boiler.

Dewsbury Removal within community room of domestic water tank and installation of unvented increased efficiency domestic hot water cylinder.

Wakefield Installation of new Satchwell SC1100 heating boiler controller to improve energy efficiency together with new Thermostatic Radiator Values to all radiators within building.

Gipton Installation of new Satchwell SC1100 heating boiler controller to improve energy efficiency.

Rothwell Installation of new Satchwell SC1100 heating boiler controller to improve energy efficiency and reconfigure existing pipe work to suit.

Elland Installation of new Satchwell SC1100 heating boiler controller to improve energy efficiency and reconfigure existing pipe work to suit.

Hunslet Installation of new Satchwell SC1100 heating boiler controller to improve energy efficiency and reconfigure existing pipe work to suit.

Idle Installation of new Satchwell SC1100 heating boiler controller to improve energy efficiency and reconfigure existing pipe work to suit.

22

South Elmsall Installation of new Satchwell SC1100 heating boiler controller to improve energy efficiency and reconfigure existing pipe work to suit

Halifax Installation of new Domestic Hot Water boiler and removal of large inefficient hot water storage cylinder complete with installation of new 3 port valves and associated pipe work modifications and insulation to significantly improve energy efficiency. Installation of supplementary solar panels domestic hot water pre-heat system complete with function display in station reception.

Brighouse Removal of heating system water tank, installation of new domestic Hot Water boiler including ancillary supplementary solar panels and modifications to heating boiler control panel to significantly improve energy efficiency.

Todmorden Removal of heating system water tank, installation of new domestic Hot Water boiler including ancillary supplementary solar panels and modifications to heating boiler control panel to significantly improve energy efficiency.

Rawdon Removal of 3 existing faulty and inefficient “G” rated boilers replaced by 2 energy efficient condensing 'Quinta 65, boilers, including reconfiguration of pipe work, insulation and modifications to heating boiler control panel to significantly improve energy efficiency.

Morley New energy efficient condensing heating boilers have been installed together with a new domestic hot water boiler incorporating solar pre heat facility to the incoming mains cold feed. All fully insulated.

Moortown New energy efficient condensing heating boilers have been installed together with a new domestic hot water boiler incorporating solar pre heat facility to the incoming mains cold feed. All fully insulated.

Illingworth Improvements to heating system controls.

Batley Improvements to heating system controls.

Huddersfield Improvements to heating system controls.

Halifax Improvements to heating system controls.

Castleford Removal of inefficient isolated water heating tank and replacement with localised above sink, electric water heater. Major refurbishment for 2012/2013 being planned and to include environmental improvements.

Holmfirth Installation of 2 energy efficient ‘Quinta’ condensing boilers to significantly improve energy efficiency.

Huddersfield 3 new electronic gauges were fit to the fuel filler points. Boiler house pipework fully insulated.

Odsal A new pressure style fuel gauge was fit on the new filler point. Boiler house pipework fully insulated.

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Fairweather Green New heating system with solar panel pre-heat system currently progressing on site.

Construction of New Modern Buildings

Service Delivery Centre (Formerly Safety Central)

This has been developed on the grounds of the disused Bramley Fire Station, reusing the station shell in its construction. Built into the design of the building are a range of energy and sustainable measures. These include; - Photovoltaic panels for the production of electricity. - Rain water harvesting for the flushing of all toilets. - Air source heat pumps, a recognised renewable energy source for heating and cooling. - Improved insulation to windows, walls, floors and roof to reduce heat loss designed to exceed building regulation requirements. - High efficiency lighting and automatic lighting controls.

A BREEAM (Building Research Establishment Environmental Assessment Method) assessment has been conducted throughout, to assess the environmental and sustainable aspects of the building project. The Service Delivery Centre was short listed for the Built Environment: Projects over £1m category Award in the Yorkshire Post Environment Awards at an Awards Event at the Queens Hotel, Leeds, on Thursday, 4 March 2010. Whilst the project did not win an award, the project was commended for its re-cycling and transformation of an old building into a modern facility.

USAR FSHQ

New Training Centre FSHQ

Pontefract The new station became operational on 8 February 2012. The building includes enhanced standards of modern thermal insulation, roof mounted Solar Panel systems to pre-heat the domestic hot water services and roof rainwater collection and harvesting for flushing of WCs. They also incorporate external surface rainwater collection and storage for fire training purposes, efficient lighting, heating systems and energy management controls.

Normanton The new station became operational on 30 January 2012. As above but also the adaptations to housing accommodation at Normanton (completed in October 2011), incorporates Solar Panel domestic system pre-heating, new efficient lighting and heating systems and an upgraded thermal insulation.

South Kirkby The new station became operational on 16 January 2015, incorporates Solar Panel domestic system pre-heating, new efficient lighting and heating systems.

Rothwell The new station build is on the existing site and became operational on 15 May 2015, incorporates Solar Panel domestic system pre-heating, new efficient lighting and heating systems.

Killingbeck Ongoing

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Dewsbury Ongoing

Rastrick The new station build became operational on the 17 June 2015, incorporates Solar Panel domestic system pre-heating, new efficient lighting and heating systems.

25

26

27

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West Yorkshire Fire and Rescue Service Environmental Working Group

Utilities Report April 2015

This report looks at the use of electricity, gas and water for the brigade during the year 2014/15. Readings from 31 March 2014 to 29 March 2015 are compared with the previous year’s readings from 1 April 2013 to 30 March 2014 to determine whether stations and departments at headquarters, have made any reductions.

The graph below compares the use of all three utilities for all five districts, Fire Service Headquarters and the Service Delivery Centre. The entire brigade has an overall increase in electricity (1%) and water (3%) but a reduction in the use of gas (5%)

Utility

Difference in units used [+/-] Compared to 2013/14

DOT

%

Electricity +36,647 1%

1 unit = 1 kWh. A kWh is 1000 watts of power used for one hour.

Gas -20,717 5%

Measured in units on the meter but paid for by kilowatt hour (kWh). To calculate how many kWh hours, take the number of gas units used, multiply the gas units used by the calorific value (40.2) and the correction factor (1.022640), and then divide by 3.6.

Water 881 3% 1 unit = 1 cubic metre or 1000 litres or 220 gallons.

1 kilowatt hour gives you

10 hours 4 hours

31 hours

use of a 100 watt light bulb watching television on a laptop

1 unit of water gives you

12 ½

25

Baths Showers

29

This table shows the individual stations that have made reductions in all their utilities. Green indicates a reduction of greater than 10%.

In 2014 the average temperature for England East and North East was 10.01°C. This is the warmest since records began in 1910.

Spring 2014 was the second warmest spring on record with an average temperature of 9.19°C, the warmest being 9.38°C in 2012.

In July 2014 the average temperature was 16.7°C. The warmest summer on record was in 2006 with an average temperature of 16.13°C.

Autumn’s average temperature in 2014 was 10.94°C, which was the warmest autumn on record.

The chart here shows the average temperatures for England East and North East over the four seasons for the years 2013 and 2014.

Electric Gas Water

Bradford -8.68% -13.07% -4.92%

Keighley -7.27% -6.81% -4.55%

Odsal -41.94% n/a -4.69%

Todmorden -15.97% -1.25% -9.69%

Huddersfield -11.97% -11.08% -19.87%

Skelmanthorpe -17.14% -6.19% -10.84%

Cookridge -0.82% -3.86% -56.24%

Garforth -27.48% -19.32% -32.95%

Morley -9.55% -14.27% -15.14%

Wakefield -2.66% -17.39% -23.89%

South Elmsall -1.41% -2.54% -26.72%

Featherstone -4.54% n/a -3.65%

Normanton -6.26% -6.77% -11.57%

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Textile Recycling – The Fire Fighters Charity ‘Rag Banks’ 2014-15

From 1 April 2014 to 31 March 2015, West Yorkshire has recycled 191,121kgs of textiles and books raising the sum of £30,624 for The Fire Fighters Charity.

FIRE STATIONS Textile Recycling

There are 39 textile recycling banks located at fire stations across West Yorkshire plus a collection point at Fire Service Headquarters. Figures from April 2014 to March 2015 show that collectively, they have recycled 109,279kgs of clothing, raising £21,041 for The Fire Fighters Charity.

Ossett fire station has recycled 5,332kgs (£1,173) with Illingworth and Wetherby closely following recycling 4,994kgs (£1,098) each. As can be seen in the table below, seven stations have recycled over 4,000kgs of textiles each.

Station Weight (kg) Amount (£) Station Weight (kg) Amount (£)

Ossett 5332. £1173.04 Morley 2602. £572.44

Illingworth 4994. £1098.68 Gipton 2574. £566.28

Wetherby 4994. £1098.68 Bingley 2492. £548.24

Stanks 4752. £1045.44 Normanton 2432. £535.04

Idle 4454. £979.88 Meltham 2314. £509.08

Batley 4405. £969.10 Keighley 2254. £495.88

Skelmanthorpe 4091. £900.02 Marsden 2237. £492.14

Holmfirth 3907. £859.54 Halifax 2196. £483.12

Cleckheaton 3835. £843.70 Haworth 2044. £449.68

Fairweather Green 3635. £799.70 Otley 1946. £428.12

South Elmsall 3604. £792.88 FSHQ 1789. £393.58

Moortown 3410. £750.20 Slaithwaite 1716. £377.52

Castleford 3240. £712.80 Dewsbury 1565. £344.30

Silsden 3190. £701.80 Garforth 1539. £338.58

Odsal 3159. £694.98 Featherstone 1301. £286.22

Wakefield 3096. £681.12 Rawdon 1291. £284.02

Cookridge 2966. £652.52 Shipley 1178. £259.16

Mytholmroyd 2847. £626.34 Stanningley 1135. £249.70

Todmorden 2688. £591.36 Mirfield 1107. £243.54

Bradford 968. £212.96

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BOOK BANKS

27 stations have ‘book banks’ and throughout 2014-15 the total recycled was 35,258kgs raising £1,762.90 for The Fire Fighters charity.

Stations that have collection banks can be seen in the table here, along with a breakdown of the results.

DOOR-TO-DOOR

Charity collection bags were handed out door-to-door in the Wakefield district and this has accumulated in 1,571kgs of recycled textiles raising £157.

SCHOOLS

A combination of 172 schools and community groups throughout West Yorkshire are involved in textile recycling. In 2014-15 a total of 45,013kgs was recycled, raising £4,663 for The Fire Fighters Charity from their ‘recycling banks’.

Individual results can be seen in the table overleaf.

Stations Weight (kg) Amount (£)

Mytholmroyd Fire Station 3100 £155.00Fairweather Green Fire Station 2506 £125.30Halifax Fire Station 2495 £124.75Skelmanthorpe Fire Station 2317 £115.85Todmorden Fire Station 2199 £109.95Illingworth Fire Station 2160 £108.00Ossett Fire Station 2117 £105.85Batley Fire Station 2048 £102.40Idle Fire Station 1815 £90.75Moortown Fire Station 1587 £79.35Marsden Fire Station 1541 £77.05Garforth Fire Station 1392 £69.60Morley Fire Station 1305 £65.25Castleford Fire Station 1283 £64.15Haworth Fire Station 1142 £57.10Keighley Fire Station 1092 £54.60Stanks Fire Station 1049 £52.45Wakefield Fire Station 997 £49.85Shipley Fire Station 844 £42.20Normanton Fire Station 811 £40.55Bradford Fire Station 656 £32.80West Yorkshire BA Training Centre 228 £11.40Otley Fire Station 208 £10.40South Elmsall Fire Station 207 £10.35Gipton Fire Station 71 £3.55Holmfirth Fire Station 51 £2.55Wetherby Fire Station 37 £1.85

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School £s School £s School £s

Lightcliffe Primary School £218.30 St Joseph's Catholic £26.00 Earlybirds Daycare £10.60

Bradshaw Primary School £176.80 Upper Hopton Playgroup £25.90 Orchard head Junior £10.20

St Chads Primary £109.90 Clifford Playgroup £25.40 Mill lane Junior & Infants £9.40

Northowram Primary School £107.70 Mill Cottage Montessori £25.20 Little Rascals Private Nursery £9.00

Cottingley Childrens Centre £74.30 Harewood Centre Nursery £25.20 Spinning Top £8.60

Norland Junior £70.30 Salterlee Primary School £24.50 Farthing Wood Private Day £8.60

St Andrews C of E £69.40 ShawCross Infant £24.10 Burley Park Childrens Centre £8.50

All Saints CE Primary School £66.90 St Marys Catholic Primary School £24.00 Little Acorns Day Nursery £8.50

Lane Pre School £63.50 Nightingales Day Nursery £23.90 Chapel Street Pre-School £8.30

Warley St Johns Under 5's £62.30 Piccolo Day Nursery £23.90 Wigton Moor Playschool £8.20

St Joseph's Catholic Primary £61.10 Whingate Primary £23.80 Jack & Jill Day Nursery £8.10

Apple Tree Day Nursery £60.70 Thorner Pre-School £23.60 Whitelee Playgroup £8.00

Rawthorpe Playgroup £56.20 Bents Farm Day Nursery £23.10 Stcky Fingers Pre-School £7.80

Long Lee Primary £53.90 Ryburn Valley High School £21.30 North Leeds Community Nursery £7.50

Huddersfield Rugby Club £53.20 The Grove Pre-School £21.20 Hightown Junior £7.40

Outwood Ledger Lane £51.10 Christchurch C of E £21.20 Moorfield Nursery £7.10

Kirkheaton Primary £51.00 University of Bradford Nursery £21.00 Nightingales Day Nursery £7.00

Keighley Sea Cadets £50.50 Water Royd Pre-School £20.90 Wesley House Nursery £6.90

Wilsden Primary £50.00 Bridge House Day Nursery £20.70 Common Road Infants £6.40

Guilder Hall School £48.40 The Ark Day Nursery £20.70 Yeadon Town hall Pre-School £6.40

Old Earth Primary £48.00 Les Enfants Pdn £20.60 Cobblers Lane Primary £6.20

St James Church Primary School £47.80 The Mulberry Bush £20.50 Cornfield Day Nursery £6.00

Copthorne Primary £47.70 Outwood Pre-School £20.40 New Moons Nursery Ltd £6.00

Warley Town School £46.70 Stocks Lane Primary £19.50 Little People £5.70

Pontefract Halfpenny Lane Juniors £45.90 The Playcentre Playgroup £19.50 Little People (Newton hill) £5.60

Elland C of E School £44.60 Cobden Primary £17.90 Greenside Infants £5.60

Heaton St Barnabas Primary £43.40 Waters Edge Nursery £17.80 Aycliffe Community Nursery £5.40

Allerton C of E £43.40 Eversleigh Private Day Nursery £17.50 Rainbow Day Nursery £5.30

Roberttown Community Centre £43.20 Hepworth Junior School £17.40 The Academy £5.30

Colden Play Group £41.70 Childrens Place (Surestart) £17.20 St Andrews C of E Infants £5.30

Morley Cricket Club £41.60 Little Stars Day Nursery £17.00 Mount Pre-School £5.00

Mirfield Community Trust £40.70 Little Jacks Day Nursery £16.80 Towngate Primary £4.90

Five Lanes Primary £39.90 Baildon Jitsu Club £16.60 Little Lou-beez £4.90

Willow House £39.00 West Vale Pre-School £16.50 Fagley Primary School £4.70

Worth Valley Primary £39.00 Shibden Head Primary £16.30 Little Acorns (Cleckheaton) £4.60

Richmond Hill Primary School £38.50 Bywell C of E School £15.90 New Beginnings (Bramley) £4.40

New Road Primary £38.40 Lee Brigg Infant School £15.30 Al-Furqaan Preparatory £4.30

Newsome Playgroup £38.10 Broomfield Pre-School £15.30 Chuckles Day nursery £4.10

Marsden Pre-School £37.00 Oldfield Primary School £15.20 Hyrstmount Junior School £4.00

Barbara's Day nursery £37.00 Butterfly's Day Nursery £15.20 Hillside House Day Nursery £3.90

The Pheonix School £35.60 St Chads C of E £15.00 Green Top Day Nursery £3.80

Elland Private Nursery £35.20 Luddenden Dene C of E £14.90 Burmantofts Community £3.50

Cottingley Primary Academy £34.90 St Josephs Primary School £14.80 Stepping Stones (Halifax) £3.40

Sacred Heart Primary £34.90 Cottingley Pre-School £14.40 Little Rascals Nursery School £3.40

Old Town Primary School £34.40 Brookbabes £14.10 Jitterbugs £3.30

Oakenshaw Pre School Playgroup £31.40 Baildon House Nursery £13.90 Wellington Hill House Nursery £3.00

Owls & The Pussycat £30.60 Bramley St Peters C of E £13.80 Lanefields Day Nursery £2.60

Ash Green Primary School £30.30 Westbourne Primary School £13.00 Leeside Community Primary School £2.40

St Johns CE Primary £29.40 Stepping Stones Day Nursery £12.70 The Counting House £2.00

Watercliffe Meadow Com £29.10 Brownberrie Lane Pre-School £12.50 The Cabin £1.80

Oxenhope C of E £28.60 Roberttown Lane Pre School £12.40 Treetops Nurseries (Headingly) £1.60

Ceders Childrens Centre £28.50 Little People (McLaren fields) £12.20 Happy Days Nursery £1.50

Huby & Weeton Pre-School £27.60 Chickenley Community Primary £12.00 Fccc@Lorraines School £1.30

Holme Junior School £27.10 Ashbrow School £11.80 Guisley Nursery £1.10

Pavillion Pre-School £27.00 Sowerby Village Primary £11.80 Little Acorns Nursery £0.50

Reinwood Junior School £26.30 Broomfield South £11.10 Cullingworth Pre-school £0.50

Ripponden Pre-School £26.20 Crigglestone Nursery School £10.70 Junction Pub £96.75

CO-OP Elland £317.55

33

Summary

Recycling throughout West Yorkshire over the last five years has raised £141,698 for The Fire Fighters Charity equating to 956,922kgs of recycled textiles and books. Stations alone have raised £99,334 through recycled textiles (539,833kgs) and £6,574 in recycled books (129,883kgs) bringing in a total of £105,908 for the charity.

34

Purpose To provide an annual update on the implementation of Information Governance arrangements within West Yorkshire Fire and Rescue Service (WYFRS) and to report on progress made towards the introduction of an Information Security Management System (ISMS).

Recommendations That the contents of the report are noted.

Summary Progress made towards compliance against the appropriate standards is highlighted in the report and an Improvement Plan has been implemented and priorities assigned. Also included are details of the progress made towards the introduction of an Information Security Management System (ISMS) aligned to the international standard ISO27001 for information security. This position is further reinforced by the protective security arrangements undertaken by the Protective Security Working Group in accordance with the HMG Security Policy Framework and the FRS Protective Security Strategy. A significant amount of work is being progressed to ensure that the security risks are managed effectively.

OFFICIAL

Information Governance - Annual Update Finance & Resources Committee Date: 17 July 2015 Agenda Item: 7 Submitted By: Chief Legal and Governance Officer

Local Government (Access to information) Act 1972

Exemption Category: N/A

Contact Officer: Noel Rodriguez, Senior Technical Services Manager E: noel.rodriguez@westyorksfire.gov.uk T: 01274 655871 Gayle Seekins, Senior Information and Communications Manager E: gayle.seekins@westyorksfire.gov.uk T: 01274 655802 Alison Davey, Corporate Services Manager E: Alison.davey@westyorksfire.gov.uk T: 01274 655801

Background papers open to inspection: N/A

Annexes: N/A

1 Introduction 1.1 At the Management Board meeting of December 2008 it was acknowledged that the area of

Information Governance (IG) needed to be addressed following high profile cases regarding data losses and poor information sharing practices. As such, approval was given to the introduction of an Information Governance Framework and the creation of the Information Governance Group (IGG) in order to implement and maintain information governance effectively and consistently across the Authority.

1.2 Management Board also realised the need to introduce a structured approach towards Information Security (IS) based on international best practice. The implementation of an Information Security Management System (ISMS) aligned to the international standard ISO 27001 was also approved at the Management Board meeting of December 2008.

1.3 The Chief Fire Officer’s regional and national involvement with the HMG Security Policy Framework and the FRS Protective Security Strategy further highlighted the need to introduce a more structured approach to the areas of information governance and information security.

1.4 Despite the fact that the FRS Protective Security Framework was issued in October 2012 based on the previous version 6 (May 2011) of the HMG Security Policy Framework (HMG SPF) WYFRS has taken the proactive and pragmatic decision to implement sensible and proportionate security measures commensurate with the risks presented that align to the latest version 12 of the framework.

2 Information

2.1 This report provides an update on the key areas of development during 2014/15 to ensure the effective implementation of the Information Governance (IG), Information Security (IS) and wider Protective Security (PS) arrangements across the Authority.

2.2 The strategic IGG and the operational Corporate Information Management group (CIMG) continue to develop, implement and promote information governance across all departments. The Protective Security Working Group (PSWG) assists by co-ordinating activities relating to information, physical and personnel security aspects across the brigade.

2.3 The approved Information Governance Strategy and Policy including the IGG’s Terms of Reference and the overarching Information Security Policy were reviewed by the IGG in January 2015 as part of the formal Annual Review process and remain fit for purpose.

2.4 From 2014/15 WYFRS adopted the NHS Health and Social Care Information Centre’s (NHS HSCIC) IG Toolkit (Local Authority version) as approved by the IGG. The purpose of this toolkit is to enable organisations to measure their compliance against the law and central guidance and to assess whether information is handled correctly and protected from unauthorised access, loss, damage and destruction. The attainment levels are more stringent, cumulative and more clearly defined than the previous Information Governance Framework and will allow the Authority to benchmark against local and national organisations more clearly and provide a greater level of assurance. The toolkit is aligned to the Public Services Network (PSN) compliance standards and the ultimate aim is to demonstrate that the Authority can be trusted to maintain the confidentiality and security of personal and sensitive business information. This, in turn, increases public confidence that the Authority and its partners can be trusted with this data. The result of the first self-assessment demonstrates that WYFRS is currently 89% compliant against the standards but 2015/16 will see this figure increase significantly as measures are put in place to meet the new requirements.

2.5 June 2014 saw the introduction of a new electronic submission and approval system in relation to Section 29 (Access to Images) requests. The system relates to any requests to access any video footage captured on WYFRS owned CCTV systems be that fixed camera, Silent Witness or body worn/mobile video. The system was introduced to ensure that personal information (images) is only disclosed in compliance with the Data Protection Act 1998 and the rights of the individual. Since the introduction of the system there have been 151 requests (58 from external parties ie Police and 101 internal requests). Of these requests 21 were unable to be completed due to no appropriate footage being available.

2.6 In January 2014, this Committee approved the re-introduction of charges for Incident/Fire Investigation Reports. For 2014-2015, WYFRS received an annual total of 278 requests. The vast majority of requests (211) were summary Incident Reporting System (IRS) reports received by Insurance companies/claim handlers; 65 were full IRS reports requested by the Police or Local Authorities and the remaining 2 were full Fire Investigation Reports. Therefore, the reports overall generated WYFRS £7,021.80 on a cost-recovery basis. The new centralised system has enabled the requests to be processed more efficiently and consistently than previously and is open to greater scrutiny and reporting.

2.7 In July 2015, the external website content management system (CMS) was replaced. The content management system is, in essence, a control “behind the scenes” which allows the amendment, maintenance and development of information presented on the website. The previous CMS had been in place since 2010 and was proving to be less and less supportive as technology was moving on. It also became increasingly difficult and more costly for the web developers to maintain and, therefore, a decision was made to upgrade the CMS to a more efficient and flexible platform which is known as ‘WordPress’. WordPress accounts for around 25% of the worldwide web. WYFRS, along with the developers, analysed ways of bringing the CMS back up to speed e.g. pages with a greater amount of traffic to be pushed further up the page structure to become more accessible for our users. As well as including many new features, the new system provides much more sustainability and functionality.

Users will not notice big changes; the main change is to the menu structure based on past usage and previous website statistics. For example, the first tiers of the site have changed to Your Safety and Your Area as these have proved to be the most popular. Individual FAQ’s now appear on the relevant topic pages making them easier to access. New features include an Events Calendar, interactive photo galleries, more use of videos, Twitter and Facebook feeds including blogs and also a link through to the new Fire Prevention Partnerships page which can only be accessed via schools, authorities etc. One item still in development, that will be launched shortly, is a secure area for Authority Members to access and share information not intended to be in the public domain, such as exempt meeting papers and specific learning resources for Members. The upgrade has been more about us as an Authority updating the current site to make information more easily accessible and more engaging to the public to attract more visitors to the site.

2.8 In accordance with the Department for Communities and Local Government Transparency Code, WYFRS now has a statutory duty of providing data transparency to local residents and businesses. As such a series of datasets are now available on the corporate website and will be updated on either a quarterly or annual basis in accordance with the specifications. All quarterly data was initially published by the 31 December 2014 deadline, and the annual information was published on 2 February 2015. The following information is a brief overview of the published datasets that can be found on the Data Transparency section of the Authority’s website:

a) Financial Transactions

As of 31 December 2014 all transactions WYFRS make via the Government Procurement Cards will be published on the website on a quarterly basis, in addition to the spend over £500 that was previously published.

b) People and Pay

All details relating to senior staff salaries, pay scales, pay multiples, alongside the organisation chart can be found on the Data Transparency pages of the website. The organisation chart provides direct links to relevant departmental information, contact details of Heads of Department and so on.

c) Tenders and Procurement

All Tender and Procurement information is now being logged on the website (for the amount of £5,000 or more).

d) Land and Assets

All detail of land and assets owned by WYFRS is now publically available.

e) Trade Unions

All details relating to Fire Brigades Union (FBU), Fire Officers Association (FOA) and Unison is now published on the website.

2.9 Over the past seven years WYFRS, when dealing with requests for Fleet List details, has redacted the specific registration numbers of the Red Fleet. The redactions were made under Section 24 – National Security and Section 31 – Prevention and Detection of Crime of the Freedom of Information Act 2000. These exemptions were applicable due to WYFRS previously housing the National Control Centre (NCC) and also its use of Automatic Number Plate Recognition (ANPR) to control vehicle access to a number of its sites. However, due to the relocation of the NCC to London and the fact that the Red Fleet has now been removed from the ANPR system, WYFRS can no longer rely on these exemptions to withhold the registration details of its Red Fleet. As a result, a decision has been made that the Fleet List will now be published on the website and will be updated every six months to account for new vehicles and disposals.

2.10 Following on from the successful roll-out of the Protecting Information e-learning modules at levels 1, 2 and 3 to all appropriate staff during 2010 and 2011, these have now been replaced during 2014 by the Responsible for Information suite of e-learning issued by Civil Service Learning. The new modules are more role specific as follows:

• General User • Information Asset Owner • Senior Information Risk Owner • Non-Executive/Board Level Director

The Information Asset Owner and Senior Information Risk Owner modules were rolled-out to appropriate middle and senior managers in the summer of 2014 and the General User module will be assigned to the appropriate staff during 2015.

2.11 The self-assessed compliance against the international information security standard ISO 27001 continues to be closely monitored. There was an increase in the compliance rating during 2014/15 to 96% from the 2013/14 score of 94%. This was due to the implementation of a number of new processes around project management and supplier relationships following the introduction of new requirements brought about by the complete revision of the ISO 27001 standard in October 2013.

2.12 It was previously reported that, due to the relocation of Control, the approved transfer of appropriate archives currently stored in the old Control building would be to the West Yorkshire Archive Service (WYAS) for preservation and safekeeping. These WYFRS archives are currently stored in areas that are not sufficient or suitable to ensure their longevity and integrity but must be retained for legal or business reasons. However, during 2014/15 due to budgetary constraints imposed on WYAS, the transfer that was going to be at nil cost to WYFRS would now cost the service over £8500. As a result the IGG made the decision to identify a more suitable and secure area at Fire Service Headquarters to accommodate the archives with a formal cataloguing system established. Work has commenced on an identified location within the Training Centre and the archives will be relocated over the next few months.

2.13 Quarterly audits by all departments are now undertaken to ensure that access to any sensitive personal data or business critical/commercially sensitive data is on a strict need to know basis. The Information Asset Owners are responsible for reporting the findings of the audits to the IGG as a standing agenda item together with any remedial actions required.

2.14 The Customer Service Excellence audit in October 2014 saw WYFRS maintain the Compliance Plus standard for the way ‘we protect customer privacy both in face to face discussions and in the transfer and storage of customer information’.

2.15 In September 2014, a complaint was lodged with the Information Commissioner’s Office (ICO) against WYFRS. This was in regard to our decision to classify a Freedom of Information Request as vexatious having had numerous previous requests and correspondence on the same subject from the same individual. The ICO released a decision notice in February 2015 stating that WYFRS applied the Section 14 exemption (vexatious refusal notice) correctly and the investigation is now closed.

2.16 Although not all of the requirements and developments covered by this report are mandated there are clearly very good reasons to manage the risks to the Authority. Doing nothing will leave the Authority dangerously exposed to vulnerability with the potential consequences of:

• Disruption to service delivery • Loss of life • Loss of reputation • Fines imposed by the Information Commissioner • Human Resources issues • Health and Safety liabilities • Higher insurance premiums.

2.17 In summary, the current attainment against the demanding information governance and security frameworks are as follows:

o Information Governance Framework = 89% o Information Security Standard (ISO27001) = 96% o HMG Security Policy Framework = 91%

2.18 By remaining vigilant, being security minded and implementing proportionate protective security measures the Authority can protect itself and the community against crime and any potential terrorist threat.

3 Financial Implications 3.1 There are no financial implications associated with this report.

4 Equality and Diversity Implications

4.1 There are no direct equality and diversity implications associated with this report.

5 Health and Safety Implications

5.1 There are no health and safety implications associated with this report.

6 Service Plan Links

6.1 This report refers to the Service Plan priority ‘Provide effective and ethical governance and achieve value for money in managing resources’.

7 Conclusions There have been significant work and achievements gained, towards the implementation and management of Information Governance arrangements and security controls across the Service.

Purpose a) To report on the financial outturn for 2014 - 15b) To present the key statements from the draft Statement of Accounts for2014 - 15 c) To report on the level of Members’ Allowances in 2014 - 15

Recommendations a) That the revenue and capital outturn for 2014 – 15 be notedb) That the Statement of Accounts for 2014 – 15 be noted;c) That the report on Members’ Allowances for 2014 – 15 be noted.

Summary This report presents details of the Authority’s financial outturn for 2014 – 15 together with key statements from the draft Statement of Accounts and the outturn for Members’ allowances.

OFFICIAL

Statement of Accounts and financial outturn 2014 - 15 Finance & Resources Committee Date: 17 July 2015 Agenda Item: 8Submitted By: Chief Finance and Governance Officer

Local Government (Access to information) Act 1972

Exemption Category: None

Contact Officer: Geoff Maren, Chief Finance and Procurement Officer T: 01274 655711 E: Geoff.maren@westyorksfire.gov.uk

Background papers open to inspection: None

Annexes: Annex 1 – Capital budget monitoring summary Annex 2 – Movement in reserves summary Annex 3 – Income and Expenditure~ Annex 4 – Blanace sheet Annex 5 – Cash Flow statement

35

1 Introduction

The purpose of this report is to present a comprehensive review of the financial activity of the Authority for the financial year 2014/2015 looking at the following areas. The Statement of Accounts will be submitted to the Audit Committee for approval September following the completion of the Audit. This report which would normally have been presented to the June Audit committee is for noting only and provides a brief explanation of the key statements which build up the statement of accounts.

Section 1 – Revenue Expenditure This section compares the actual expenditure for the year with the revenue budget, enabling the Authority to measure financial performance. The report is in a similar format to the revenue monitoring reports presented to each meeting of the Finance and Resources Committee providing an explanation of the major variations.

Section 2 – Capital Expenditure Outturn This section reports on actual capital expenditure for the year, compares this performance with the approved Capital Plan, and describes the more significant variations. It also provides details of the major capital schemes completed within the year.

Section 3- Statement of Accounts This section presents the four key statements from the Authority’s formal Statement of Accounts for 2014/2015 explains there purpose and the financial position of the Authority.

Section 4 – Members’ Allowances Outturn Finally, the report includes details of the sums paid to individual members in respect of their various allowances. This is a statutory requirement under Regulation 26A of the Local Authorities (Member Allowances) Regulations 1991, as amended.

36

Section 1- Revenue Expenditure

• Revenue Expenditure Outturn

o Revenue Outturn

It became clear very early in the year that the Authority would underspend the approved budget, principally as a result of the number of firefighters leaving in the last quarter of 2013/2014 and the increasing number of retirements in 2014/2015. In addition the prolonged period of industrial action had an impact on salary costs and overtime budgets. This coupled with efficiencies in other areas resulted in an overall underspending of £3.5m

The table below provides a summary of the revenue outturn.

An explanation of the major variations;

Employees -£2.515m Employee expenses make up by far the largest proportion of the Authority’s expenditure and consequently make up the largest part of the budget variance. The largest single variance is £2.3m on firefighters’ salaries. This is a result of three factors:-

1. Firefighter retirements and other leavers exceeding those forecast2. Underspending on overtime principally as a result of the industrial action3. Deductions from pay as a result of industrial action.

In addition there was an underspending of £0.2m on control staff budgets as a result of delays in filling vacancies and a small overspending on support staff

Premises +£172k Whilst there were some small variances on property repairs, the most significant variance was an overspending of £70k on electricity budgets.

Expenditure outturn

£000

Revised Budget

£000 Variance

£000

Employee costs £65,942 £68,457 -£2,515Premises cost £3,319 £3,147 £172Transport costs £2,081 £2,126 -£45Supplies and services £4,380 £5,245 -£865Insurance £860 £961 -£101Lead authroity charges £230 £288 -£58Capital financing charges £6,855 £6,916 -£61Provsion for pay and prices £631 £631 £0Total expenditure £84,298 £87,771 -£3,473Government grants £1,460 £1,481 £21Other income £1,165 £1,096 -£69Total income £2,625 £2,577 -£48

Net expenditure £81,673 £85,194 -£3,521

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Transport -£45k Expenditure on transport heads was within budget with no major variations.

Supplies & Service -£0.865m This is the largest non-employees budget which covers a variety of expenditure headings including purchase of equipment, information technology and communications, insurance, administrative and clerical expenses. Although there is a general under-spending across the majority of the headings the most significant areas are:

• Purchase of operational and training equipment -£0.340m • Food and catering -£0.182m • Fire safety initiatives -£0.300m

This is the second year there has been a significant underspending on supplies budget heads and these budgets will be reviewed as part of the revision of the 2015/2016 revenue budget process.

Capital Financing Charges -£0.061 The Authority has been able to fund the capital plan using capital grants, capital receipts and its own internal resources and consequently has had no need to borrow within the year resulting in a saving in capital financing charges.

Income There is no significant variance on income with the Authority slightly over achieving the income target.

1.2 Revenue Balances At the beginning of the financial year, the Authority had general fund balances of £13.1m with an additional £2.5m set aside in a reserve to meet potential liabilities in relation to back dated pension contributions. It is now clear that the Authority will not be required to meet this liability and the balance has been transferred into the general fund increasing the balance to £15.6m. The underspending in year has further increased the general fund reserve to £19.4m at 31 March 2015. The revenue balances provide the Authority with the flexibility to manage any delays in delivering the medium term financial plan. The Authority needs to maintain a minimum level of balances to meet future commitments and these are calculated as part of the Authority’s risk management and business continuity review. The minimum revenue balance required was increased to £5.0m as part of the 2014/2015 revenue budget process. The Authority continues to face significant financial challenges in the next 4 years as funding for public authorities continues to be reduced. The use of these balances will enable the Authority to achieve these financial challenges whilst implementing its fundamental review of service delivery. Reference to the use of the reserves is included in the report on the medium term financial plan which is also on this agenda.

38

Section 2 – Capital Expenditure2.1 In addition to its day-to-day revenue spending the Authority planned to spend £23.6m on

major capital schemes in 2014/2015, a comparison to actual expenditure is detailed below:

Capital expenditure for the year has totalled £12.55m which is just over 50% of the approved capital plan. The majority of the expenditure is work on the Integrated Risk management Plan (IRMP) where almost £8m has been spent. This expenditure is on the construction of 5 new fire stations to facilitate the closure of 8 existing stations and the refurbishment of one other.

There has been significant progress on this scheme in the year with the opening of the new fire station at South Kirkby late in 2014. In addition 4 further fire stations at Rastrick, Dewsbury, Rothwell and Killingbeck will be opened in 2015/2016.

This work has taken up a large proportion of the resources of the property unit and is the principal reason for the under-spending on property maintenance. This level of capital investment will enable the Authority to restructure service delivery and generate long term revenue savings. Details of expenditure on individual capital schemes is attached in Annex 1

2.2 Financing of the Capital Programme

In 2014/2015 the Authority was able to fund its capital plan without the need for any external borrowing. There are two reasons for this which is explained below:-

a) Government grant

During 2012 the Authority bid for capital grant in 2013/2104 and 2014/2015 from centralgovernment to part fund its station rationalisation programme. This bid was successfulwith the Authority receiving total grant of £14m spread over the 2 years. £9.7m has

Revised Capital

Plan

Expenditure 2014/15

Balance uncommitted

£000 £000 £000

CORPORATE RESOURCESProperty Services 2,982 1,318 1,664Information Technology 1,283 139 1,144Transport 2,347 1,884 463Human Resources 60 27 33

STRATEGIC DEVELOPMENTIRMP 15,411 7,984 7,427

SERVICE DELIVERYOperations 772 494 278Fire Safety & Community Relations 786 710 76

Total Expenditure 23,641 12,555 11,086

39

been applied against capital expenditure in the current year, with the balance of £1.3m included in reserves to be applied in 2015/2016.

b) Use of internal resources

A combination of healthy revenue balances coupled with the timing of the pension grantpayment has left the Authority with significant cash balances in year. The continuingimpact of the downturn in the economy on the bank base rate means that the Authoritywas better using these balances to reduce borrowing rather than investing themexternally. It will be necessary to replace this internal funding with external borrowing inthe future but this will be done when interest rates are favourable. A more detailedexplanation of the Authority’s treasury management activity is included in a separatereport also on this agenda.

40

Section 3 – Statement of Accounts

3.1 The formal Statement of Accounts for 2014/2015 will be presented to the September meeting of the Audit Committee once the audit has been completed. Included within this report is a copy of the four main financial statements which summarise the financial transactions for the year and set out the financial position at the end of 2014/2015, This report does not include the numerous notes and supporting statements which will be provided at the September meeting. There is no longer a need to have the accounts approved prior to the audit and therefore these documents are provided for information only. It is hoped by taking this approach that members may get a better understanding of the accounts The statements included are:-

o Movement in Reserve Statement (Annex 2) o Comprehensive Income and Expenditure Statement (Annex 3) o Balance Sheet (Annex 4) o Cash Flow Statement (Annex 5)

3.2 There are regulations and accounting codes which the Authority must comply with in the preparation of the accounts and the following statement provides assurance that these have been complied with:-

3.3 The preparation, format and approval procedures for the Statement of Accounts have been carried out in accordance with the requirements of the Code of Practice on Local Authority Accounting in the United Kingdom, (the Code of Practice) published by Chartered Institute of Public Finance and Accountancy (CiPFA). A brief explanation of the key financial statements is provided below.

3.3 Movement in Reserve Statement (Annex 2) The Authority carries a number of financial reserves which are classified as either ‘usable’ or ‘unusable’. This statement shows the changes in the value of these reserves during the financial year.

Useable reserves have been created by setting aside money over a number of years to meet known commitments and as their title suggests, will be used to fund future years’ expenditure, these reserves can be either capital or revenue. The value of useable reserves has increased by £2.1m during the year from £23.3m to £25.4m. Details of the changes to reserves are included within the statement of accounts, however the most significant changes are an increase in the general reserve of £3.5m as a result of the underspending which is offset by the use of capital receipts unapplied of £2.3m to fund the capital plan.

Unusable reserves cannot be used to fund future years’ expenditure because they are created as a result of accounting adjustments and are not backed by funds. An example of this type is a ‘revaluation reserve’ which is set up when the book value of an asset (e.g. building) changes to reflect market value. Whilst the value may have increased the funds would only become available if and when the asset was sold. The statement shows that the total value of unusable reserves has increased by £86k during the year from £1.141m to £1.227m. Details of these are explained in the notes to the statement of accounts.

41

3.4 Comprehensive Income and Expenditure Statement (Annex 3) This is perhaps the most misleading of the accounts because it does not show the cost to the tax payer of providing the service as its title might suggest. What this statement does show is the cost of providing services in the year in accordance with ‘generally accepted accounting practices’ which require the inclusion of a number of large transactions which do not involve the movement of cash. These include charges for depreciation and variations in the estimated future cost of pensions. As a result of these adjustments it is not possible to identify the cost of the service to the tax payer from this statement. Details of the cost of the service and how this is funded through grant and council tax, is shown in section 1 of this report. There is one extraordinary item included within the Comprehensive Income and Expenditure Account that requires explanation which is included within non distributed costs of £15.9m. The majority of this figure £15.5m is the net loss on the value of the Authority’s land and property following a formal revaluation. The Authority formally values its land every 5 years and this was completed at 31 March 2015 by Brunton Knowles. These valuations are not based on current open market value but are required to show a mixture of ‘Fair Value’ and ‘Depreciated Replacement cost’ dependent upon the type of building, (a more detailed explanation is included in the notes to statement of accounts.) This valuation resulted in a reduction of £20m in some properties offset by increases of £5m in others.

It is important to note that this is a book loss and not a cost to the council tax payer.

3.5 Balance Sheet (Annex 4) The balance sheet shows the financial value of the Authority at 31 March 2015, showing its assets and liabilities and how these are matched by its reserves. The bottom line of the balance sheet shows that the Authority has net liabilities of £1.2bn. However, an examination of long term liabilities shows that the largest single item on the balance sheet is a liability relating to defined pension benefits of just over £1.25bn at 31 March 2015. This represents the total future cost of pension liabilities of all existing employees and current pensioners that will be paid over their lifetime. The firefighters’ pension scheme is an unfunded scheme which does not carry investments to meet future liabilities and consequently on the face of it that the Authority has huge liabilities. However, pension payments are funded annually by mixture of authority contributions, employee contributions and government grant which means that the Authority will not be expected to meet the whole of this liability in any future year. Therefore, if we were to remove this long term liability from the balance sheet, it shows that the Authority has real net assets of £56m.

3.6 Cash Flow Statement (Annex 5) This statement removes all the non-cash transactions which are included in the comprehensive income and expenditure account and provides details of the cash the Authority has raised during year and shows how it has been spent. It includes the income from council tax, business rates, government grants, fees and charges, sale of assets and borrowing. The statement is broken down into three sections, the first showing the day to day running of the fire service described as ‘operating activities’ and the second it’s expenditure on major capital Items such as land, buildings and equipment, described as ‘investing

42

activities’, and finally, the changes in borrowing and investments which are defined as its ‘financing activities’. Key points from the cash flow statement are:-

Income raised through grants and taxation £86.8m Cash paid to employees £54.53m Cash paid for goods and services £21.65m Expenditure on land buildings and equipment £12.55m Cash and investments held at 31 March 2015 £13.99m

43

Section 4 – Members’ Allowances Outturn

4.1 Under Regulation 26A of the Local Authorities (Member Allowances) Regulations 1991, as amended, the Authority is required to publish details of all sums paid within the year under the scheme to each individual member in respect of Basic allowance, Special Responsibility allowance. This information is provided below.

Basic SpecialPart Allowance Responsibility Expenses TotalYear Allowance

K Akthar £2,444.81 £0.00 £227.50 £2,672.31T Austin £3,445.00 £7,733.52 £317.39 £11,495.91C Burke £3,445.00 £39.61 £135.20 £3,619.81J Caffrey * £114.83 £0.00 £0.00 £114.83J Cummins £3,395.00 £3,851.92 £0.00 £7,246.92J Dodds £3,445.00 £2,858.95 £0.00 £6,303.95R Grahame £3,445.00 £950.00 £249.60 £4,644.60E Hanley £3,078.68 £0.00 £45.50 £3,124.18M Harland * £95.69 £0.00 £0.00 £95.69P Harrand £3,445.00 £3,790.06 £319.15 £7,554.21L Holmes £3,444.96 £0.00 £0.00 £3,444.96J Hughes £3,445.00 £16,055.40 £101.40 £19,601.80A Hussain £3,445.00 £920.80 £163.80 £4,529.60H Middleton £2,775.11 £0.00 £96.85 £2,871.96TK Pillai £2,755.97 £0.00 £100.10 £2,856.07J Pryor * £524.16 £0.00 £0.00 £524.16K Renshaw £2,784.68 £0.00 £26.00 £2,810.68M Shaw £3,394.96 £0.00 £93.60 £3,488.56B Smith £3,445.00 £3,853.92 £232.05 £7,530.97A Stubley £2,530.03 £920.80 £0.00 £3,450.83A Taylor £3,445.00 £31.16 £124.80 £3,600.96G Thornton £3,403.40 £3,853.92 £134.55 £7,391.87C Townsley £3,445.00 £1,035.80 £135.20 £4,616.00A Wainwright * £425.99 £0.00 £0.00 £425.99A Wallis £3,445.00 £950.00 £0.00 £4,395.00G Wilkinson £3,445.00 £50.07 £438.45 £3,933.52

44

Recommendations a) That the revenue and capital outturn for 2014 / 15 be noted;

b) That the Statement of Accounts for 2014 / 15 be noted;

c) That the report on Members’ Allowances for 2014 / 15 be noted.

45

Statement of Accounts and financial outturn 2014 - 15 Page 2 of 21

Annex 1

CAPITAL OUTTURN 2014/15SUMMARY

Directorate 2014/15 2014/15 2014/15 Expenditure BalanceCapital Virement Revised Capital 2014/15 Uncommitted

Plan Plan Service supportProperty £990,000 £1,992,400 £2,982,400 £1,317,551 £1,664,849Information technology £672,000 £611,000 £1,283,000 £139,374 £1,143,626HR £0 £60,000 £60,000 £26,900 £33,100Transport £1,599,800 £747,284 £2,347,084 £1,884,085 £462,999Strategic developmentIRMP £8,347,000 £7,064,000 £15,411,000 £7,983,653 £7,427,347Service deliveryOperations £728,000 £44,443 £772,443 £493,727 £278,716Fire Safety & Community Relations £785,500 £0 £785,500 £709,618 £75,882

£13,122,300 £10,519,127 £23,641,427 £12,554,907 £11,086,520

46

CAPITAL OUTTURN 2014/15SERVICE SUPPORT

PROPERTY

Details of 2014/15 2014/15 2014/15 TOTAL BalanceScheme Capital Virement Revised Capital EXPT Uncommitted

Plan Plan MPTC Refurbishment £300,000 £550,000 £850,000 £35,610 £814,390FSHQ site alterations to facilitate sale of land £150,000 £275,000 £425,000 £41,170 £383,830SPECIFIC REFURBISHMENTSCleckheaton, Wetherby and other stations - installation of environmental drainage separators £40,000 £40,000 £39,369 £631Keighley - phased major internal accommodation refurbishment to washing and training facilities £30,000 £30,000 £35,108 -£5,108Todmorden - Blackshawhead Mast replacement of fire damaged housing, fence and electrics £20,000 £20,000 £19,700 £300Todmorden & Skelmanthorpe - roof replacement £100,000 £100,000 £86,027 £13,973Meltham - refurbishment and upgrade of toilet and washing facilities £40,000 £40,000 £39,155 £845GENERAL Health & Safety improvements £30,000 £30,000 £31,039 -£1,039Electrical, heating, environmental and other services equipment refurbishment works £30,000 £30,000 £28,756 £1,244Upgrades to training tower facilities £30,000 £30,000 £31,210 -£1,210Asbestos Mangement and removal £20,000 £20,000 £18,540 £1,460DDA Access £10,000 £6,000 £16,000 £0 £16,000Internal fabric refurbishments £40,000 £40,000 £35,919 £4,081Appliance Bay Door upgrades £10,000 £7,000 £17,000 £10,700 £6,300External fabric refurbishments £30,000 £30,000 £16,890 £13,110Drill ground and road surface replacement £20,000 £20,000 £8,574 £11,426Access control and security improvements £50,000 £50,000 £47,621 £2,379Other £40,000 £40,000 £0 £40,000Refubishment of the existing technical services building and refurbishment of the gym 0 £758,000 £758,000 £471,875 £286,125Slaithwaite Fire Station Refurbishment £0 £11,000 £11,000 £10,788 £212Huddersfield Fire Station Boiler replacement and solar panel domestic hot water system £0 £5,000 £5,000 £590 £4,410Keighley Fire Station internal accommodation refurbishment (inc washing & training facilities) £0 £6,000 £6,000 £0 £6,000 facilities £0 £27,000 £27,000 £24,499 £2,501Wetherby Fire Station upgrade and refurbishment of heating system £0 £18,000 £18,000 £19,194 -£1,194Odsal Fire Station upgrade and refurbishment of central heating and solar panel domestic hot water system £0 £91,000 £91,000 £28,698 £62,302Upgrading of fire alarm systems £0 £39,000 £39,000 £35,362 £3,638Replacement of old diesel tanks and interceptors £0 £30,000 £30,000 £29,680 £320Health and Safety improvements £0 £5,000 £5,000 £4,242 £758Electrical and heating refurbishment works £0 £45,000 £45,000 £46,537 -£1,537Training tower upgrades including lightening and power surge protection systems £0 £2,000 £2,000 £2,440 -£440Asbestos management and removal £0 £11,000 £11,000 £11,095 -£95Roof replacement and upgrades including thermal insulation £0 £48,000 £48,000 £45,804 £2,196Internal fabric refurbishments to meet reorganisation requirements £0 £12,000 £12,000 £12,280 -£280External fabric refurbishment £0 £18,000 £18,000 £15,500 £2,500Access control and security improvements £0 £27,000 £27,000 £32,206 -£5,206Refurbishment of roof to FSHQ gym £0 £1,400 £1,400 £1,373 £27TOTAL PROPERTY £990,000 £1,992,400 £2,982,400 £1,317,551 £1,664,849

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CAPITAL OUTTURN 2014/15SERVICE SUPPORT

INFORMATION TECHNOLOGY

Details of 2014/15 2014/15 2014/15 TOTAL BalanceScheme Capital Virement Revised Capital EXPT Uncommitted

Plan Plan

Computer Hardware £90,000 £90,000 £35,670 £54,330Software Licences £220,000 £220,000 £46,183 £173,817Servers and Storage £80,000 £80,000 £38,183 £41,817New Data Network £50,000 £50,000 £0 £50,000Appliance CCTV £46,000 £46,000 £12,128 £33,872Retained Station Pager Replacement Option B £150,000 £150,000 £0 £150,000Fire Station Transmitting Infrastructure £36,000 £36,000 £7,210 £28,790MDT replacement £0 £611,000 £611,000 £0 £611,000TOTAL INFORMATION TECHNOLOGY £672,000 £611,000 £1,283,000 £139,374 £1,143,626

HUMAN RESOURCES

HR training records £0 £60,000 £60,000 £26,900 £33,100

TOTAL SLIPPED SCHEMES £0 £60,000 £60,000 £26,900 £33,100TRANSPORT

Vehicle replacement £1,278,000 £1,278,000 £1,280,140 -£2,140POD refurbishments £40,000 £40,000 £13,265 £26,735Ladders £50,000 £50,000 £57,988 -£7,988

£0 £0Leeds CARP £140,000 £572,871 £712,871 £447,546 £265,325Wildfire Vehicles £91,800 £91,800 £0 £91,800Command Unit Lite (Grant funded) £0 £152,359 £152,359 £85,146 £67,213Bradford CARP £0 £0 £0 £0Huddersfield CARP £0 £0 £0Silent Witness 0 £22,054 £22,054 £0 £22,054TOTAL SLIPPED SCHEMES £1,599,800 £747,284 £2,347,084 £1,884,085 £462,999

48

49

CAPITAL OUTTURN 2014/15SERVICE DELIVERY

OPERATIONS

Details of 2014/15 2014/15 2014/15 TOTAL BalanceScheme Capital Virement Revised Capital EXPT Uncommitted

Plan Plan

Lay Flat Hose - 89mm £13,000 £22,000 £35,000 £34,948 £52Lay Flat Hose - 45mm & 64mm £22,000 -£22,000 £0 £0 £0Line Rescue Equipment £15,000 £15,000 £0 £15,000Thermal Image Cameras £30,000 £30,000 £29,680 £320Water Rescue Equipment £15,000 £15,000 £0 £15,000Automatic Defibrillators £83,000 £83,000 £84,046 -£1,046Gas Tight Suits £36,000 £36,000 £25,858 £10,142Impact Driver £19,000 £19,000 £0 £19,000LED Peli Handlamps £20,000 £20,000 £20,449 -£449BA Compressor £25,000 £25,000 £0 £25,000Hydrants £450,000 £450,000 £183,974 £266,026Cold Cut Cobra £0 £22,443 £22,443 £15,658 £6,785Premises Risk Database £0 £12,000 £12,000 £10,800 £1,200New control project contingency £0 £10,000 £10,000 £88,314 -£78,314

OPERATIONS £728,000 £44,443 £772,443 £493,727 £278,716

FIRE SAFETY

Home Fire Safety Checks £700,000 £700,000 £709,618 -£9,618Premises Risk Database £12,000 £12,000 £0 £12,000Mobile IT Devices £63,000 £63,000 £0 £63,000Portable Sprinklers £10,500 £10,500 £0 £10,500

TOTAL CAPITAL PLAN 2014/15 £785,500 £0 £785,500 £709,618 £75,882

50

Annex 2

Movement In Reserves Statement 2014/15

Note Gene

ral F

und

Bala

nce

Earm

arke

d Ge

nera

l Fu

nd R

eser

ves

Capi

tal R

ecei

pts

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rant

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napp

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l Usa

ble

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rves

N

ote

23

Unu

sabl

e Re

serv

es

Not

e 25

TOTA

L AU

THO

RITY

RE

SERV

ES

Movement in Reserves during 2013/14Balance at 01 April 2013 10,468 3,964 0 0 14,432 -1,174,305 -1,159,873Movement in Reserves during 2013/14

Surplus or (Deficit) on the provision of services -30,646 0 0 -30,646 0 -30,646

Other Comprehensive Income & Expenditure 0 0 0 0 73,120 73,120

Total Comprehensive Income & Expenditure -30,646 0 0 0 -30,646 73,120 42,474

Adjustments between accounting basis & funding basis under regulations 7 35,905 0 3634 39,539 -39,539 0

Net Increase/Decrease before Transfers to Earmarked Reserves 5,259 0 0 3,634 8,893 33,581 42,474

Transfers to/from (-) Earmarked Reserves 24 -2,595 2,595 0 0 0 0

Increase/Decrease in 2013/14 2,664 2,595 0 3,634 8,893 33,581 42,474

Balance at 31 March 2014 carried forward 13,132 6,559 0 3,634 23,325 -1,140,724 -1,117,399

Note Gene

ral F

und

Bala

nce

Earm

arke

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nera

l Fun

d Re

serv

es

Capi

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Rese

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Tota

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(Not

e 23

)

Unu

sabl

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es (

Not

e 25

)

TOTA

L AU

THO

RITY

RE

SERV

ES

Movement in Reserves during 2014/15Balance at 01 April 2014 13,132 6,559 0 3,634 23,325 -1,140,724 -1,117,399Movement in Reserves during 2014/15

Surplus or (Deficit) on the provision of services -39,412 0 0 0 -39,412 0 -39,412

Other Comprehensive Income & Expenditure 0 0 0 0 -44,546 -44,546

Total Comprehensive Income & Expenditure -39,412 0 0 0 -39,412 -44,546 -83,958

Adjustments between accounting basis & funding basis under regulations

7 43,877 0 0 -2,359 41,518 -41,518 0

Net Increase/Decrease before Transfers to Earmarked Reserves 4,465 0 0 -2,359 2,106 -86,064 -83,958

Transfers to/from (-) Earmarked Reserves 24 1,839 -1,839 0 0 0 0 0

Increase/Decrease in 2014/15 6,304 -1,839 0 -2,359 2,106 -86,064 -83,958

Balance at 31 March 2015 carried forward 19,436 4,720 0 1,275 25,431 -1,226,788 -1,201,357

51

Annex 3

Comprehensive Income & Expenditure Statement for 2014/15

2013/14

Gros

s Ex

pend

iture

Gros

s In

com

e

Net

Ex

pend

iture

Gros

s Ex

pend

iture

Gros

s In

com

e

Net

Ex

pend

iture

£000 £000 £000 £000 £000 £000

4,434 -310 4,124 Community Fire Safety 3,875 -307 3,56869,833 -2,105 67,728 Fire Fighting & Rescue Operations 63,261 -1,682 61,579

440 -4 436 Corporate and Democratic Core 410 -12 398465 465 Non Distributed Costs (Note 12) 15,902 15,902

75,172 -2,419 72,753 Cost of Services 83,448 -2,001 81,447

474 -64 410 Other Operating Expenditure (Note 8) 170 -219 -49

53,853 -52 53,801

Financing and Investment Income & Expenditure (Note 9)

53,522 -75 53,447

0 -96,318 -96,318 Taxation and Non specific Grant Income (Note 10) 0 -95,433 -95,433

129,499 -98,853 30,646 Deficit on Provision of Services 137,140 -97,728 39,412

-250 Unrealised Surplus (-) or Deficit on revaluation of fixed Assets

1,084

-72,850 Remeasurement of the net defined benefit liability 43,442

-20 Other adjustments 20

-73,120 Other Comprehensive Income and Expenditure 44,546

-42,474 Total Comprehensive Income and Expenditure 83,958

2014/15

52

Annex 4

Balance Sheet as at 31 March 2015

31 March Notes 31 March2014 2015£000 £000

Property, Plant and Equipment 1174,970 Other Land & Buildings 61,14315,707 Vehicle, Plant & Equipment 17,105

4,307 Assets Under Construction 8,968602 Surplus Assets not held for sale 410837 Intangible Assets 13 574

96,423 Long Term Assets 88,200

Assets Held for Sale 14 790511 Inventories 18 685

7,018 Short Term Debtors 19 8,870-1,791 Doubtful Debt provision 19 -2,525 10,510 Cash and Cash Equivalents 20 14,194

16,248 Current Assets 22,014

-137 Bank Overdraft -206 -1,238 Short Term Borrowing -732 -4,929 Short Term Creditors 21 -6,689

-852 Provisions (<1yr) 22 -577

-7,156 Current Liabilites -8,204

-46,545 Long Term Borrowing -46,310 -1,176,347 Net liability related to defined Benefit Pension Schemes 35 -1,257,057

-22 Other Long Term Liabilities 33 0

-1,222,914 Long Term Liabilities -1,303,367

-1,117,399 Net Assets -1,201,357

23,325 Usable Reserves 23 25,431-1,140,724 Unusable Reserves 25 -1,226,788

-1,117,399 Total Reserves -1,201,357

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Annex 5

Cash Flow Statement for 2014/15

2013/14 2014/15£000 £000

Operating Activities34,589 Council Tax Income 34,79021,702 National Non Domestic Rates 22,67134,066 Grants 29,339

348 Sales of goods and rendering of services 21798 Other receipts from operating activities 285

47 Interest received 7491,551 87,180

-60,911 Cash paid to and on behalf of employees -54,528-22,571 Cash paid to suppliers of goods and services -21,654

-1,626 Interest Paid -1,588-83,698 -77,770

4,301 Net Cash Flow from Operating Activities 9,410

Investing Activities-6,903 Purchase of PPE, investment property and intangible assets -12,554

35Proceeds from the sale of PPE, investment property and intangible assets

169

7,325 Capital grants received 7,3250 Net increase/(decrease) in short term deposits 0

216 Net cash flows from Investing Activities -5,060

Financing Activities0 Cash receipts of short and long term borrowing 00 Other receipts from financing activities 00 Cash payments for the reduction of the outstanding liability relating to finance

leases and on balance sheet PFI contracts (principal)0

-7,535 Repayments of short and long term borrowing -735-7,535 Net cash flows from financing activities -735

-323 Net increase or decrease in cash and cash equivalents 3,615

10,696 Cash and cash equivalents at the beginning of the reporting period 10,373

10,373 Cash and cash equivalents at the end of the reporting period 13,988

54

Purpose To present the Treasury Management Annual Report 2014-15

Recommendations That Members note the content of the report.

Summary Financial Procedure Rules require that the Authority receives an annual report on Treasury Management activities for the previous financial year. The report reviews borrowing and investment performance, Prudential Indicators, and risk and compliance issues.

OFFICIAL

Treasury Management Annual Report 2014-15 Finance & Resources Committee Date: 17 July 2015 Agenda Item: 9 Submitted By: Chief Finance and Procurement Officer

Local Government (Access to information) Act 1972

Exemption Category: Nil

Contact Officer: Geoff Maren – Chief Finance & Procurement Officer T: 01274 655711 E: geoff.maren@westyorksfire.gov.uk

Background papers open to inspection: CIPFA’s Code of Practice on Treasury Management in the Public Services. CIPFA’s Prudential Code for Capital Finance in Local Authorities. Local Government Act 2003. The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2008. Public Works Loan Board Website.

Annexes: Annex 1 – Investments at 31.3.15 Annex 2 – PWLB borrowing Annex 3 – Long-term debt maturity structure Annex 4 – Prudential indicators 2014 - 15

55

1 Purpose of report

1.1 Financial Procedure Rules require that the Authority receives an annual

report on Treasury Management activities for the previous financial year. The report reviews borrowing and investment performance, Prudential Indicators, and risk and compliance issues.

2 2. Key points

2.1 Background

2.1.1 The Authority has adopted the CIPFA Code of Practice on Treasury Management and operates its treasury management service in compliance with this Code and various statutory requirements. These require that the prime objective of the activity is to secure the effective management of risk, and that borrowing is undertaken on a prudent, affordable and sustainable basis.

2.1.2 As part of the new requirements in the Code of Practice, the Finance

and Resources Committee undertakes a scrutiny role with regard to treasury management.

2.1.3 In reviewing performance, reference will be made to the Treasury

Management Strategy Report approved by the Authority on 21 February 2014.

2.2 Borrowing and Investment Strategy 2014/15 2.2.1 With the continuation of instabilities in the financial markets and the

economic downturn, the over-riding policy was one of ensuring the security of the Authority’s balances. Although the medium term financial strategy showed that the Authority could have a borrowing requirement in 2014/15, the timing of receipt of government grants meant that the Authority was a net investor for most of the year, with balances of up to £39.4 million. Whilst the Authority’s preferred strategy would be only to invest sufficient funds for the purpose of managing day to day cash flow requirements, the grant receipts make this unworkable. The investment strategy is designed to minimise risk, investments being made primarily in instant access accounts or short-term deposits, with the major British owned banks and building societies, a highly rated Swedish bank, Money Market Funds and Central Government.

2.2.2 It was expected that the Authority would have an external borrowing

requirement of up to £2.1 million, arising from the need to finance capital expenditure, replace long term borrowing due to mature and replace balances used. It was proposed to take a pragmatic approach to borrowing, in terms of short or long term, variable or fixed rate, public or private sector borrowing, depending on opportunities offered in terms of interest rates and availability of products.

56

2.3 Actual Performance 2.3.1 The UK economy showed a continued period of growth through

domestically driven activity and strong household consumption. Inflationary pressure was benign and unemployment levels continued to drop (5.7% from 7.2% a year earlier). The Bank of England’s MPC maintained interest rates at 0.5% and its minutes reiterated its stance that the economic headwinds for the UK economy and the legacy of the financial crisis meant that increases in the Bank Rate would be gradual and limited, and below average historical levels..

2.3.2 Gilt yields, and correspondingly long term borrowing rates, were driven

lower by a combination of factors: geo-political risks emanating from the Middle East and Ukraine, the slide towards deflation within the Eurozone and the big slide in the price of oil.

2.3.3 At the beginning of each quarter, interest rates for the UK were as

follows:

Base rate 50 year PWLB (maturity)* 2014 Apr 0.5% 4.27% Jul 0.5% 4.16% Oct 0.5% 3.84% Jan 0.5% 3.32% 2015 Apr 0.5% 3.11%

*Includes the 0.20% discount that the Authority can access as part of the “certainty rate” scheme.

2.3.4 The Authority’s investments totalled £11.0 million as at 31 March 2015

– see Appendix 1 for details - (£6.7m 31 March 2014). The Authority invested an average balance of £18.6 million externally during the year – higher than expected due to under-spending on capital, stronger cash flow and early receipt of grant funding. Income of £0.075 million was generated through these investments. The Authority’s average lending rate for the year was 0.40%, being below the weighted average 7 day London Interbank borrowing rate 0.48%.

2.3.6 In terms of borrowing, long-term loans at the end of the year totalled

£46.5 million (£47.3 million 31 March 2014). There were no short-term loans outstanding (£0 million 31 March 2014). One variable rate PWLB loan matured during the year. There was no new long-term borrowing taken repayments are detailed in Appendix 2. Overall, external borrowing decreased by £0.8 million during the year.

2.3.7 Fixed rate loans account for 100% of total long-term debt giving the

Authority stability in its interest costs. The maturity profile for fixed rate long-term loans is shown in Appendix 3 and shows that only 4.3% of fixed rate debt is due to be repaid in any one year. This is good

57

practice as it reduces the Authority’s exposure to a substantial borrowing requirement in future years when interest rates might be at a relatively high level.

2.3.8 The primary source of long-term local authority borrowing has

historically been from the Government i.e. Public Works Loan Board (PWLB). From November 2012, the PWLB have been offering a 0.20% discount on loans (“the certainty rate” scheme) for local authorities providing improved information and transparency on their locally-determined long-term borrowing and associated capital spending plans. The Authority has qualified to use the scheme.

2.3.9 The Authority has a £2.0 million LOBO (Lender’s Option, Borrower’s

Option) loan as at 31 March 2015. The way these loans work is that the Authority pays interest at a fixed rate for an initial period and then the lender has the option in the secondary period to increase the rate. If the option is exercised, the Authority can either accept the new rate or repay the loan. The initial fixed period ended in May 2011. The lender did not exercise their option to increase interest rates. The next time the lender has this option is in May 2016. The final maturity date is 22 May 2066.

2.3.10 The Local Capital Finance Company was established in 2014 by the

Local Government Association as an alternative source of local authority finance. It plans to issue bonds on the capital markets and lend the proceeds to local authorities. This will be a more complicated source of finance than the PWLB for three reasons: borrowing authorities may be required to provide bond investors with a joint and several guarantee over the very small risk that other local authority borrowers default on their loans; there will be a lead time of several months between committing to borrow and knowing the interest rate payable; and up to 5% of the loan proceeds will be withheld from the authority and used to bolster the Agency’s capital strength instead. The Company is not yet operational and officers will continue to monitor developments.

2.3.11 The Authority’s average borrowing rate has remained low. The

average for 2014/15 was 4.43% compared to 4.09% in 2013/14, a slight increase caused by the full year effect of repaying some veriable rate loans in 2013/14. The Authority’s temporary borrowing performance was monitored during the period, with the average temporary borrowing rate of 0.30% being lower than the weighted average 7 day London Interbank borrowing rate of 0.48% although little temporary borrowing took place.

2.4 Prudential Indicators 2.4.1 The Authority is required by the Prudential Code to report to Members

the actual prudential indicators after the year end. Appendix 4 provides a schedule of all the mandatory indicators. The Authority operated within all the appropriate limits.

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2.5 Risk and Compliance Issues 2.5.1 The Authority has complied with all of the relevant statutory, regulatory

and internal requirements which limit the levels of risk associated with its treasury management activities. Officers have continually adapted investment policies during the year in order to minimise risk in view of the deepening crisis in the financial markets. The Authority’s adoption and implementation of both the Prudential Code and the CIPFA Code of Practice on Treasury Management means that its capital expenditure is prudent, affordable and sustainable.

2.5.2 Kirklees Council manages the treasury management function on behalf

of the Authority. Their officers are aware of the risks of passive management of the treasury portfolio and, with the support of the Council’s consultants, Arlingclose Limited, have proactively managed the debt and investments over the year. There is little risk of volatility of borrowing costs in the current debt portfolio as interest rates are predominantly fixed.

2.5.3 The Authority is expected to move its current account banking to

Barclays in July 2015. Officers have been working with Barclays and the Co-Operative Bank to make the transition as smooth as possible. During 2014/15, officers continued to monitor the financial stability of the Co-Operative Bank following its major problems in 2013 and continued to manage the current accounts in such a way as to minimise risk.

2.5.4 The CIPFA Code of Practice 2011 requires that treasury management performance be subject to regular Member scrutiny. The Treasury Management Strategy report, approved by the Authority on 21 February 2014, indicated that the Finance and Resources Committee would be given responsibility for this. As well as receiving the Strategy and Outturn reports the Committee also receive regular monitoring reports on treasury management activities.

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Annex 1

Investments as at 31 March 2015 Counterparty £m Interest

Rate %

Terms

Goldman Sachs Sterling Liquid Reserve

1.132 0.41 Money Market Fund

Ignis Liquidity Fund 0.751 0.42 Money Market Fund

Aviva Sterling Liquidity Fund

1.050 0.39 Money Market Fund

Bank of Scotland

0.005 0.40 Deposit Account

Svenska Handelsbanken

2.973 0.45 Deposit Account

Svenska Handelsbanken Notice Account

3.002 0.55 Deposit Account

Coventry Building Society

1.000 0.41 Investment

DMO 1.045 0.25 Investment Total 10.958

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Annex 2

MOVEMENT IN PWLB BORROWING LOANS REPAID 2014/15

Rate % Date repaid Amount £000s

Repayments on Maturity PWLB (495150) variable rate loan 0.67 19 Dec 14 500.0 Repayments on EIP loans PWLB (479328) 7.50 13 May 14 40.0 12 Nov 14 40.0 PWLB (474941) 8.625 10 June 14 9.8 9 Dec 14 9.8 PWLB (474942) 9.00 10 June 14 29.4 9 Dec 14 29.4 PWLB (478223) 8.375 30 Sept 14 38.5 31 Mar 15 38.5 Total 735.4

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Annex 3

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Annex 4

PRUDENTIAL INDICATORS ACTUALS 2014/15

Capital Expenditure, Capital Financing Requirement and External Debt The table below draws together the main elements of the capital plans, highlighting borrowing and other financing arrangements. The table also shows the Capital Financing Requirement (CFR), which is the Authority’s underlying external indebtedness for a capital purpose, compared with the expected borrowing position.

2013/14 2014/15 Actual Estimate Actual £000s £000s £000s

Capital Expenditure 8,108 17,578 13,189 Financed by - Borrowing 4,416 6,578 1,648 Capital Grant 3,692 11,000 11,541 Capital Receipts 0 0 0 Anticipated Slippage 0 0 0 8,108 13,709 13,189

CFR as at 31 March

59,825 62,800 59,650

External debt as at 31 March Borrowing 47,281 59,100 46,545 Other LT Liabilities 22 0 0 Total debt 47,303 59,100 46,545

Limits to Borrowing Activity The first key control over the Authority’s borrowing activity is a Prudential Indicator to ensure that over the medium term, net borrowing will only be for a capital purpose. Net external borrowing should not, except in the short-term, exceed the total CFR. This allows some flexibility for limited early borrowing for future years. As can be seen from the table above, the Authority was within the CFR in 2014/15. A further two Prudential Indicators control overall level of borrowing. These are the Authorised Limit and the Operational Boundary. The Authorised Limit represents the limit beyond which borrowing is prohibited. It reflects the level of borrowing which, while not desired, could be afforded in the short-term, but is not sustainable. It is the expected maximum borrowing need with some headroom for unexpected movements. This is the statutory limit determined under section 3(1) of the Local Government Act 2003. The Operational Boundary is based on the probable external debt during the course of the year. It is not a limit and actual borrowing could vary around this boundary for short times during this year.

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2013/14 2014/15 Actual

(max) Estimate Actual (max)

£m £m £m Authorised limit for external debt

Borrowing 61.2 65.0 48.6 Other Long Term Liabilities 0.0 0.0 0.0 Total 62.9 65.0 48.6 Operational boundary for external debt

Borrowing 61.2 60.0 48.6 Other Long Term Liabilities 0.0 0.0 0.0 Total 61.2 60.0 48.6

The Authority was within its Authorised Limit for the year and its Operational Boundary. Affordability Prudential Indicators Ratio of financing costs to net revenue stream and impact of capital investment decisions on the Precept These indicators identify the cost of capital (borrowing costs net of investment income) against the net revenue stream, and the impact of the capital programme compared to the Authority’s original budget commitments. The net revenue stream is defined as the amount to be met from government grants, local taxpayers and balances.

2013/14 2014/15 Actual Estimate Actual

Ratio of financing costs to net revenue stream

7.82%

8.20%

7.76%

Incremental impact of capital investment decisions

*0.01

0.13

* 0.02

* as no new long term borrowing was taken in either 2013-14 or 2014-15, these figures have been calculated using the investment rate of 0.36% (2013-14) and 0.40% (2014-15) to assess the opportunity cost of using the Authority’s cash balances to fund capital expenditure.

Treasury Management Prudential Indicators Interest Rate Exposures While fixed rate borrowing can contribute significantly to reducing the uncertainty surrounding future interest rate scenarios, the pursuit of optimum performance justifies retaining a degree of flexibility through the use of variable interest rates on at least part of the treasury management portfolio. The Prudential Code requires the setting of upper limits for both variable rate and fixed interest rate exposure:

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Limit Set 2014 - 15

Actual 2014 – 15

Interest at fixed rates as a percentage of net interest payments

60% - 100% 99.9%

Interest at variable rates as a percentage of net interest payments

0% - 40% 0.1%

The interest payments were within the limits set. Maturity Structure of Borrowing This indicator is designed to prevent the Authority having large concentrations of fixed rate debt needing to be replaced at times of uncertainty over interest rates.

Amount of projected borrowing that is fixed rate maturing in each period as a percentage of total projected borrowing that is fixed rate

Limit Set 2014 - 15

Actual Levels 2014 - 15

Under 12 months 0% - 20% 0.4% - 1.6% 12 months to 2 years 0% - 20% 4.6% – 4.8% 2 years to 5 years 0% - 50% 1.5% 5 years to 10 years 0% - 80% 7.6% - 9.6% More than 10 years 20% - 100% 83.5% - 84.7%

The limits on the proportion of fixed rate debt were adhered to. Total principal sums invested for periods longer than 364 days This indicator was set at zero as there was no intention to hold investments for treasury management purposes with maturity dates in excess of a year. There was no change to this position.

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Purpose To provide an update on the Medium Term Financial Plan 2015/2016 to 2019/2020

Recommendations That Members note the report

Summary The Authority approved a medium term financial plan as part of the 2015/2016 revenue budget process. Since then new information has been released regarding the phasing of grant cuts over the period. This report shows the potential impact of these changes on the current medium term financial plan.

OFFICIAL

Medium Term Financial Plan Finance & Resources Committee Date: 17 July 2015 Agenda Item: 10 Submitted By: Chief Finance and Procurement Officer

Local Government (Access to information) Act 1972

Exemption Category: Nil

Contact Officer: Geoff Maren – Chief Finance & Procurement Officer T: 01274 655711 E: geoff.maren@westyorksfire.gov.uk

Background papers open to inspection:

Annexes:

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1 Introduction 1.1 Included within the 2015/2016 budget report was a medium term financial forecast covering the 5

year period ending 31 March 2020. The key assumption within the plan was that reductions in funding over this period would be broadly similar to those in the previous spending review equating to a reduction in cash terms to a further 26% based on a loss of 6.5% per annum.

1.2 At a recent meeting the LGA have provided the fire finance network the assumptions that they are currently building into their financial modelling based on information received from the Office of Budget Responsibility (OBR).

1.3 The assumptions they are using for ‘non protected’ departments is shown in the table below.

As can be seen, although the overall grant cut is less than our current assumptions, these cuts are significantly front loaded which would have a significant impact on the 2016/17 and 2017/18 budget.

1.4 Following the general election the Chancellor announced additional cuts in departmental budgets of 5% in 2015/2016. DCLG (Communities and Local Government) have already funded these cuts in 2015/2016 through one off savings and land sales which means the Authority does not anticipate any further grant loss in the current year. However, it is understood that the additional 5% will be a permanent reduction in the base so additional savings will be required in 2016/2017 as shown below.

If this additional cut is passed on in 2016/2017 it will put even greater strain on the 2016/2017 revenue budget.

Overall the total grant cut is similar to the assumptions already built in to the medium term financial plan but these are significantly front loaded when compared to the current forecast.

WYFRA OBRCurrent Forecast

Assumptions% %

2016/2017 -6.5 -12.12017/2018 -6.5 -11.62018/2019 -6.5 -4.72019/2020 -6.5 7.1

Total -26 -21.3

WYFRA OBR OBRCurrent Forecast +5%

Assumptions% % %

2016/2017 -6.5 -12.1 -17.12017/2018 -6.5 -11.6 -11.62018/2019 -6.5 -4.7 -4.72019/2020 -6.5 7.1 7.1

Total -26 -21.3 -26.3

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2 Medium Term Financial Plan (MTFP) 2.1 Assumptions with the current MTFP

The current MTFP includes the following assumptions

• Pay and price increases 1% per annum • Fall out of contracting out of national insurance in 2016/2017 • Growth in tax base 1% per annum • Precept freeze grant 1% per annum • Continuation of non-recruitment throughout the period

2.2 Impact of the Changes

The table below shows a comparison of the impact on the revised grant forecast with the current medium term financial plan showing the annual budget deficit before the savings from non-recruitment are achieved.

Although the overall savings at the end of the period are in both cases less than those included in the current medium term financial plan these savings are significantly front loaded with additional savings of between £6.8m and £11.1m being required in the first two years.

2.3 Impact of Non Recruitments

If we factor in the forecast savings from non -recruitment it delivers the following budget deficit.

This shows that in the first two years the Authority will be required to deliver additional savings of between £12.8m and £17.1m.

3 Future Action

3.1 The Authority has set up the Efficiency Programme Board which is examining ways of reducing the overall budget by around £16m by 2019/2020. The two additional scenarios do not increase the overall savings target but significantly front load the cuts. Over recent years the Authority has underspent its budget and increased its available balances to £14.5m. Providing the Authority is able to deliver the required long term sustainable savings required by 2019/2020, these revenue balances are available to meet any additional budget shortfall in the early years of the spending review.

3.2 It should also be noted that the Chancellor of the Exchequer has announced an emergency budget on 8th July which may give more clarity on the future grant settlements, however, this may only be departmental limits with authority data only being available late in the current year.

Gross budget deficit2016/2017 2017/2018 2018/2019 2019/2020

Current MTFP £4.909 £8.642 £12.194 £15.578Government spending plans £7.496 £12.774 £15.008 £13.106Government spending plans +5% £9.814 £14.822 £16.960 £15.197

2016/2017 2017/2018 2018/2019 2019/2020Current MTFP £2.414 £3.652 £5.225 £5.860Government spending plans £5.001 £7.784 £7.784 £3.388Government spending plans +5% £7.319 £9.832 £9.991 £5.479

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4 Conclusion 4.1 The latest information indicates that the long term planning totals that the Authority is working to

remain prudent. It is however likely that the Authority will need to consider further precept rises and the use of balances in the next two years. .

4.2 The decisions made by the Fire Authority to restructure the service through IRMP continue to deliver long term savings leaving the Authority in a much better position than the majority of fire authorities However, it remains clear that the Authority faces further difficult challenges over the next four years if it is to continue to deliver the long term sustainable savings required.

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