GENERAL PURPOSES I999100 BUDGET MONITORING … · 4. Recommendation The Committee note the contents of this repolt. flp Director flp\ Finance

$Page 1: GENERAL PURPOSES I999100 BUDGET MONITORING … · 4. Recommendation The Committee note the contents of this repolt. flp Director flp\ Finance$
NORTH LANARKSHIRE COUNCIL REPORT

AGENDA ITEM W. 3

GENERAL PURPOSES COMMITTEE

Subject : I999100 BUDGET MONITORING REPORT

From : DIRECTOR OF FINANCE

Date : 5 August 1999 Ref. : RHlBB

PERIOD 1 I 04 I 99 - 18 I 07 I 99

ADMINISTRATION DEPT. (EXCLUDING PERSONNEL)

I I

Introduction

1. This report compares actual expenditure and income against estimates for the year- to- date and provides explanations of the more significant variances. The report also presents a projected out-turn for the department with details of major underspends and overspends.

2. Summarv of Budaet Variances

The net expenditure for the year-to-date shows an underspend of €281,896 or 23.52% of the budget. However, the projected out-turn indicates an underspend of f123,OOO or 1.50% of the annual budget.

The projected out-turn variances are made up of several factors which are summarised as follows :-

3. EXDlanatiOn of Out-turn Variances f

3.1 Employee Costs

The current underspend of €97,127 is projected to out-turn at €80,100 underspend The major variance is explained below :-

a) Staff Vacancies and Turnover This underspend is the result of vacancies and delays in filling vacancies producing savings in excess of the budgeted turnover savings and the pay award shortfall.

3.2 Supplies and Services

The current underspend of €28,826 is projected to out-turn at f2,500 overspend The major variance is explained below :-

a) Books and Publications This overspend results mainly from the increased requirements within the Legal Section for publications and statutes.

3.3 Transport and Plant The present underspend of €9,900 is projected to out-turn at E l ,500 overspend The major variance is explained below :-

80,100 Underspend

2,500 Overspend

a) Car Leasing 1,500 Overspend

Based on 1998/99 out-turn figures and current expenditure on existing car leases then an out-turn overspend of €1,500 is projected.

3.4 Administration Costs The current underspend of f69,734 is projected to out-turn at f5 , l 00 overspend. The major variance is explained below :-

a) Advertising Based on timetable for the Licensing Board advertisement and the 1998/99 expenditure levels then an out-turn overspend is projected.

3.5 Pavments to Other Bodies The present underspend of f l 1,289 is projected to out-turn at an underspend of f10,000 The major variance is explained below :-

a) Town Twinning The demand for town twinning visits has been below the budgeted level.

3.6 Other Expenditure The present underspend of f4,784 is projected to out-turn at f3,500 underspend . The major variance is explained below :-

a) Childrens' Panel Based on 1998199 out-turn figures and current expenditure levels and a lack of recruitment should result in a projected out-turn underspend.

3.7 Income The present over-recovery of f59,427 is projected to out-turn at an over-recovery of f38,500. The major variances are explained below :-

Printing Section Income Based on 1998/99 income levels for the printing section and the timing of the current recharges should result in a projected out-turn over-recovery.

Other Income This over-recovery is due to the recharges for the mail-room and other miscellaneous types of income.

Legal Fees Greater than anticipated income from legal fees, partly due to charges for Improvement Grants.

Fines District Courts' income from fines is greater than expected.

Taxi Licensing Due as a result of the increased number of applications for private car vehicles, private car drivers and early payment of block renewals together with the cyclical program of license grants.

Licensing Board Based on 1998/99 out-turn figures and income to date then an over-recovery of income is projected.

5,100 Overspend

10,000 Underspend

3,500 Underspend

5,000 Over-recovery

2,000 Over-recovery

16,500 Over-recovery

2,000 Over-recovery

6,500 Over-recovery

6,500 Over-recovery

TOTAL OUT-TURN VARIANCES 123,000 Underspend

4. Recommendation The Committee note the contents of this repolt.

flp Director flp\ Finance

NORTH LANARKSHIRE COUNCIL

FINANCIAL MONITORING REPORT

1 APRIL 1999 To 18 JULY 1999 COMMITTEE : GENERAL PURPOSES

.INE JO. (1 1

1.

2.

3.

4.

5.

6.

7.

8.

9.

10. - 11.

DESCRl PTlON

(2)

EMPLOYEE COSTS

PROPERTY COSTS

SUPPLIES AND SERVICES

TRANSPORT & PLANT

ADM IN I STRATI ON COSTS

PAYMENTS TO OTHER BODIES

OTHER EXPENDITURE

APPORTIONED EXPENSES

CAPITAL FINANCING COSTS

BUDGET TO DATE

(3)

1,121,652

2,000

140,875

46,475

225,837

15,668

13,750

0

0

ACTUAL TO DATE

(4)

1,024,525

1,191

112,049

36,575

156,103

4,379

8,966

0

0

TOTAL EXPENDITURE 1,566,257 1,343,788

INCOME 367,479 426,906

YEAR TO DATE VARIANCE

(5)

f

97,127 Underspend

809 Underspend

28,826 Underspend

9,900 Underspend

69,734 Underspend

11,289 Underspend

4,784 Underspend

0

0

222,469 Underspend


ADMINISTRATION DEPT (EXC. PERSONNEL) SUMMARY

TOTAL BUDGET

(7)

f

4,099,406

19,000

421,000

184,131 1

887,023

62,670

55,000

3,907,042

241,000

9,876,952

1,663,300

PROJECTED OUTTURN

( 8 )

f

4,019,306

19,000

423,500

186,311

892,123

52,670

51,500

3,907,042

241,000

I

PROJECTED OUT-TURN VARIANCE

(9)

f

80,100 Underspend

0

(2,500) Overspend

(1,500) Overspend

(5,100) Overspend

10,000 Underspend

3,500 Underspend

0

0

9,792,452 I 84,500 Underspend

1,701,800 38,500 Over-recovery

(10) - %

1.95

0.00

0.59)

0.81)

0.57)

15.96

6.36

0.00

0.00

- 0.86

2.31



ANNUAL BUDGET

(7)

1 APRIL 1999 To 18 JULY I999

PROJECTED OUTTURN

( 8 )

COMMITTEE : GENERAL PURPOSES

2,049,142

19,000

369,000

149,811

667,650

60,000

55,000

SERVICE : CENTRAL SERVICES

2,008,842

19,000

369,000

152,811

667,650

50,000

51,500

DESCRIPTION

(2)

BUDGET ACTUAL TO DATE TO DATE

(3) (4)

EMPLOYEE COSTS

PROPERTY COSTS


TRANSPORT 8 PLANT

ADMINISTRATION COSTS


OTHER EXPENDITURE



556,679

2,000

127,700

36,019

167,778

15,000

13,750

0

0

512,035

1,191

101,666

27,307

121,954

4,339

8,966

a

C

TOTAL EXPENDITURE 9 18,926 777,450


( 5 )

f

44,644 Underspend

809 Underspend

26,034 Underspend

8,712 Underspend

45,824 Underspend

10,661 Underspend

4,784 Underspend

0

0

141,468 Underspend

(7,766) Under-recovery

(6) - ?40

8.02

40.45

20.39

24.19

27.31

71.07

34.79

0.00

0.00

- 15.39

(6.09)

...~. ., ...,...,.; .,.,

I

2,143,644 2,143,644

31,000 31,000

I

~~

PROJECTED VARIANCE

(9)

f

40,300 Underspend

0

0

(3,000) Overspend

0

10,000 Underspend

3,500 Underspend

0

0

5,544,247 1 5,493,447 I 50,800 Underspend

636,000 9,000 Over-recovery

-

(10) - %

1.97

0.00

0.00

(2.00)

0.00

16.67

6.36

0.00

0.00

- 0.92

1.42


ANALYSIS OF THE MAJOR VARIANCES

Year-to Date

1. EMPLOYEE COSTS -f44.644 UNDERSPEND f

Salaries and 39,404 Underspend Wages

Overtime 3,518 Underspend

Superann. 1,613 Overspend

Unfunded Pensions

1,033 Underspend

N.I. 11,702 Underspend

Training 1,804 Underspend

Other 10,881 Overspend Employee Costs

Detriment 323 Overspend

2. PROPERTY COSTS - E809 UNDERSPEND f

Hire of 809 Underspend Premises



1 April 1999 To 18 July 1999 SERVICE : CENTRAL SERVICES

Proiected Out-turn E

40.300 Underspend

Vacancies in excess of those required to meet the budgeted turnover savings and the 0.3% shortfall in the budgeted pay award.

Temporary underspend due to less overtime worked owing to Council recess and a lower number of civic functions.

40,000 Underspend

Overspend due to budget under-provision. This is offset by National Insurance underspend. 2,500 Overspend

Cost of the unfunded pension costs for the employees of the former authorities lower than anticipated as a result of timing variance of invoices being processed.

Underspend due to the vacancies mentioned above and budget over-provision. 15,000 Underspend

Expenditure on training is lower than anticipated due to timing variance.

This overspend is due to payments made in lieu of notice to employees who retired on ill-health grounds and for which there was no budget provision.

Costs of the detriment scheme instituted at reorganisation.

11,000 Overspend

1,200 Overspend

Expenditure to date, on the hire of premises for councillors' surgeries is lower than the budgeted level due to the timing of recharges.

0



1 April 1999 To 18 July 1999 COMMITTEE : GENERAL PURPOSES


Year-to Date

3. SUPPLIES 8 SERVICES - f26.034 UNDERSPEND f

Photocopying Materials

5,889 Overspend Temporary overspend due to the timing of invoices from the supplying companies.

Office Equipment

Computer Equipment

Computer Software

Equipment Maintenance

Equipment Rental


Projected Out-turn f 0

5,335 Underspend This is a temporary underspend due to the timing of purchases of office equipment.

1,217 Underspend Expenditure on computer equipment is temporarily below the budgeted level.

792 Underspend As this budget is for the software needed for the computer equipment above, part of this underspend is due to that equipment underspend.

1,394 Overspend Overspend due to the timing of invoices from the maintenance companies.

27,793 Underspend Expenditure on work to the rented printing and photocopying machines in the print rooms is to date, lower than the budgeted provision as a result of a timing variance.

Other Supplies 1,820 Overspend and Services

Overspend mainly due to the purchase of uniforms and the timing of invoices from supplying companies.

3.000 Overspend

5,000 Overspend

4. TRANSPORT 8 PLANT - 48.712 UNDERSPEND f

Excess Travel Expenses result of reorganisation.

1,997 Overspend These are the costs of the excess travel incurred by those employees whose workplace changed as a

Employee Travelling

Hire of Transport

4,671 Underspend The underspend is due to strict management control of travelling expenses. 5,000 Underspend

7,382 Underspend Temporary underspend as a result of the timing of internal recharges due from the Transport department. -

Car Leasing 1,344 Overspend Expenditure on existing car leases is higher than the budgeted provision and is projected to continue. 3,000 Overspend



1 April I999 To 18 Julv 1999 COMMITTEE : GENERAL PURPOSES


Year-to Date

5. ADMINISTRATION COSTS - f45.824 UNDERSPEND f

Civic Hospitality

84 Underspend Expenditure on civic hospitality to date is lower than the budgeted provision.


Proiected Out-turn f - 0

Promotional Gifts

4,253 Underspend Owing to the time taken to consider proposals for expenditure on civic gifts this has resulted in a temporary underspend.

Telephones 13,855 Underspend Expenditure on telephones to date is lower than the budgeted provision as a result of a timing variance. -

Postages 4,937 Overspend This overspend should be compensated for by the anticipated over-recovery of income. (See Section 8 below)

1,500 Overspend

Printing and 29,371 Underspend Stationery summer recess.

Expenditure on committee papers is, to date lower than the budget provision again owing to the Council

Advertising 1,932 Underspend Expenditure on advertising is below the budgeted level as a result of a timing variance. -

Other Admin. costs expenditure.

1,266 Underspend Management action to achieve greater efficiency has resulted in an underspend in this area of 1,500 Underspend

6. PAYMENTS TO OTHER BODIES - f10.661 UNDERSPEND 10.000 Underspend

Town Twinning 10,661 Underspend f

The demand for funding for town twinning visits has been below the budgeted level, and is projected to continue.

10,000 Underspend



1 April 1999 To 18 July I999 COMMITTEE : GENERAL PURPOSES


Year-to Date

7. OTHER EXPENDITURE - f4.784 UNDERSPEND f

Childrens' 1,399 Overspend Panel Expenses

Safeguarder Expenses

3,285 Underspend

C h i Id rens' Panel Training

2,898 Underspend

Expenditure is above budget and also above last year's level at this time. This overspend is offset by the underspends on the other childrens' panel areas.

Expenditure is well below the budgeted level and last year's expenditure at this time. As safeguarders are appointed by the courts, NLC has little control over this expenditure.

Not as many people have been recruited as was anticipated which has meant less training has been required.


Projected Out-turn E

3.500 Underspend

2,500 Overspend

3,000 Underspend

3,000 Underspend

8. INCOME -f7.766 UNDER-RECOVERED

Printing Recharges

9.000 Over-recovery

5,000 Over-recovery f

8,511 Under-recovery Under-recovery of income is due to timing variance for recharges and also due to the Council recess. Out-turn over-recovery due mainly to Committee papers and elections(see section 5 above printing and stationery).

Mail Room Recharges

Property Enquiries

71 2 Under-recovery The income from the mail room recharge is below budget as a result of timing variance in recharges being processed.Out-turn over-recovery isbased on increased usage of the Civic Centre mail-room.

The number of enquiries has been higher than anticipated as a result of the seasonal trend of house- buying.

2,000 Over-recovery

2,794 Over-recovery

Other Income 1,337 Under-recovery Income from charges for stadia safety certificates, sale of committee papers and hire of committee rooms is lower than anticipated to date,but will out-turn at an over-recovery of f2,000.

2,000 Over-recovery




INE uo. (1 1 - 1.

2.

3.

4.

5.

6.

7.

8.

9.

10.

11.

DESCRIPTION

(2)

EMPLOYEE COSTS

PROPERTY COSTS


TRANSPORT & PLANT



OTHER EXPENDITURE



TOTAL EXPENDITURE

INCOME

BUDGET TO DATE

(3)

325,858

0

10,250

7,193

8,413

168

0

0

0

I

ACTUAL TO DATE

(4)

290,513

0

8,136

7,845

7,687

0

0

0

0

351,8821 314,181

9,500 14,565


(5)

f

35,345 Underspend

0

2,114 Underspend

(652) Overspend

726 Underspend

168 Underspend

0

0

0

37,701 Underspend

5,065 Over-recovery

(6) - %

10.85

0.00

20.62

(9.06)

8.63

100.00

0.00

0.00

0.00

10.71

53.32

SERVICE : LEGAL SUPPORT SERVICES

ANNUAL PROJECTED BUDGET OUTTURN

(7) (8)

PROJECTED VARIANCE

(9)

f

1,190,066

0

41,000

23,500

34,098

670

0

619,357

0

f f

1,170,566 19,500 Underspend

0

O i 43,500 (2,500) Overspend

23,500 0

35,098 (1,000) Overspend

670 0

0 0

619,357 0

0

O 1

1,908,691 1,892,691 16,000 Underspend

38,000 I 54,500 I 16,500 Over-recovery

(10) - %

1.64

0.00

(6.10)

0.00

(2.93)

0.00

0.00

0.00

0.00

0.84

43.42



Yea r-to-Date

I. EMPLOYEE COSTS - f35.345 UNDERSPEND f

Salaries & Wages 31,463 Underspend

Superannuation 4,273 Underspend

Unfunded Pensions

N.I.

971 Overspend

4,005 Underspend

Training 1,140 Underspend

Other Employee 1,703 Overspend costs

Detriment 2,862 Overspend

2. SUPPLIES AND SERVICES -f2.114 UNDERSPEND f

Equipment 4,091 Underspend

Publications 1,977 Overspend



1 ADril 1999 TO 18 JUlV1999

Underspend due to staff turnover savings which exceed both the budgeted turnover savings and the 0.3% shortfall in the budgeted pay award.

Expenditure to date on Superannuation costs is lower than the budgeted provision mainly due to staff vacancies.

Cost of funding required for unfunded pension costs for former authorities employees.

Expenditure to date on National Insurance costs is lower than the bugeted provision as a result of the vacancies mentioned above.

Temporary underspend due as a result of timing variance, in that majority of course fees still to be paid.

Expenditure on Other employee costs is overspent as a result of a payment in lieu of notice in respect of an ill health retiral payment for which there was no budget provision. Projected out-turn f 5,500 overspend.

Cost of detriment scheme introduced as a result of reorganisation.

Expenditure on office equipment lower than anticipated as a result of timing variance.

Expenditure on books and publications to date is higher than the budgeted provision owing to increased requirements.

3. TRANSPORT AND PLANT - f652 OVERSPEND f

Travel Expenses 1 17 Underspend Expenditure on staff travel allowances and expenses lower than anticipated as a resutt of a timing variance.

Excess Travel Expenses

Car Leasing

54 Overspend Cost of excess travel incurred by employees as a result of re-organisation.

715 Overspend Expenditure on staff car leasing payments higher than the budgeted provision.

SERVICE: LEGAL SUPPORT SERVICES

Proiected Out-turn f 19.500 UndersDend

29,000 Underspend

4,000 Underspend

2,000 Overspend

4,000 Underspend

5,500 Overspend

10,000 Overspend

2.500 Overspend

2,500 Overspend

- 0





1 April 1999 To 18 Julvl999

Year-to-Date

4. ADMIN. COSTS - f726 UNDERSPEND f

Professional Fees 75 Overspend Expenditure on external legal fees to date has been higher than anticipated partly due to timing of spend.

Telephones

Other Costs

820 Underspend Expenditure on telephone costs lower than anticipated as a result of temporary timing variance.

892 Underspend General expenditure on other admin. costs lower than anticipated due to timing variance. Projected out-turn is E l ,000 underspend.

Printing/Stationery 586 Underspend Expenditure on printing and stationery requirements to date has been lower than anticipated due to timing variance.

Expenditure to date on postages is higher than anticipated due to increased requirements. Postages 1,497 Overspend

5. PAYMENTS TO OTHER BODIES - E168 UNDERSPEND f

Subscriptions 168 Underspend Subscription to CIPFAs Competition Advisory Service payment still to be processed.

6. INCOME - f5.065 OVER-RECOVERED f

Legal Fees 5,065 Over-recovered Greater than anticipated income from legal fees, partly due to charges for Improvement Grants. Should income continue to be generated at the present level then a projected over-recovery of E16,500 is expected.

SERVICE: LEGAL SUPPORT SERVICES

Proiected Out-turn f

1.000 Overspend

1,000 Underspend

2,000 Overspend

- 0

16.500 Over-recovery





.INE \10. (1)

1.

2.

3.

4.

5.

6.

7.

8.

9.

- 10. - 11.

g

DESCRIPTION

EMPLOYEE COSTS

PROPERTY COSTS


TRANSPORT & PLANT

ADM IN1 STRATION COSTS


OTHER EXPENDITURE



BUDGET TO DATE

(3)

116,641

0

250

1,314

43,069

0

0

0

0

ACTUAL TO DATE

(4)

104,552

0

312

422

24,078

0

0

0

0

TOTAL EXPENDITURE 1 161,2741 129,364

INCOME 156,500 220,043


( 5 )

f

12,089 Underspend

0

(62) Overspend

892 Underspend

18,991 Underspend

0

0

0

0

31,910 Underspend


(6)

%

10.36

0.00

(24.80)

100.00

44.09

0.00

0.00

0.00

0.00

19.79

SERVICE : LEGAL PUBLIC SERVICES (DISTRICT COURT I LICENSINC

ANNUAL BUDGET

(7)

PROJECTED OUTTURN

(8)

PROJECTED VARIANCE

(9)

f

416,073

0

1,000

4,500

166,995

0

0

739,980

155,000

f

400,573

0

1,000

4,500

175,495

0

0

739,980

155,000

f

15,500 Underspend

0

0

0

(8,500) Overspend

0

0

0

0

1,483,548 1,476,548 7,000 Underspend

626,000 64 1,000 15,000 Over-recovery

(10) - O h

3.73

0.00

0.00

0.00

(5.09)

0.00

0.00

0.00

0.00

- 0.47

2.40

. , ..



Year-to-Date

1. EMPLOYEE COSTS -f12.089 UNDERSPEND f

Salaries &Wages 9,265 Underspend

Superan. & NI. 2,824 Underspend

2. SUPPLIES AND SERVICES - f 6 2 OVERSPEND f

Equipment 62 Overspend

3. TRANSPORT AND PLANT - f892 UNDERSPEND f

Travel Expenses 892 Underspend

4. ADMIN. COSTS - f 18.991 f

UNDERSPEND

Professional Fees 1,370 Underspend

Printing/Stationery 461 Overspend

Advertising 10,770 Underspend

Other Costs

Licences

77 Underspend

3,252 Underspend

Postages 514 Underspend

JP's 3,469 Underspend



1 April 1999 To 18 July I999 SERVICE: LEGAL PUBLIC SERVICES

(DISTRICT COURTILICENSING)

Proiected Out-turn f 15.500 Underspend

Underspend due to staff vacancies exceeding both the budgeted staff turnover savings and the 0.3% shortfall in the budgeted pay award.

Expenditure on both Superannuation and NI. lower than anticipated due to staff vacancies.

Expenditure on office equipment higher than anticipated as a result of timing variance.

Expenditure on Travel expenses, Excess travel and Car Leasing lower than anticipated.

Expenditure on external legal fees has been lower than anticipated due to timing variance and to date, the low number of Appeals against the Licensing Board.

Expenditure on printing,copying and stationery higher than the budgeted provision to date.

Expenditure to date lower than budgeted provision as a result of the timing of the Licensing Board advert. Expenditure on Other Licensing advertising higher than anticipated although any overspend should be offset by increased income .(see point 5)

Expenditure on other admin.costs has been lower than anticipated to date.

Expenditure on taxi and other licences lower than the budget provision as a result of timing variance.

Expenditure to date on postages lower than the budgeted provision.

Expenditure on JP's allowances to date, lower than anticipated due mainly to savings in JP's training. Projected out-turn is f2,500 underspend.

12,000 Underspend

3,500 Underspend

- 0

0

8.500 Overspend

1,000 Overspend

10,000 Overspend

2,500 Underspend



Year-to-Date

5. INCOME - f63.543 OVER-RECOVERED f

Fines & Cautions 13,221 Over-recovered

Licensing Board 7,163 Under-recovered

Taxi Licensing 53,679 Over-recovered

Other Licensing 3,806 Over-recovered



1 April 1999 To 18 July 1999 SERVICE: LEGAL PUBLIC SERVICES

(DISTRICT COURTILICENSING)

Projected Out-turn f 15.000 Over-recovery

2,000 Over-recovery District courts income from Fines and Cautions higher than anticipated although returns due to the Exchequer will reduce current over-recovery.Projected out-turn is €2,000 over-recovery

As this income is part of a cyclical programme the bulk of it is received in December and January. Projected out-turn is a f 3,500 over-recovery.

3,500 Over-recovery

Increased number of applications for private car vehicles and private car drivers. Over-recovery also due to early recovery of block renewals of licences and cyclical program of license grants.

Income from Other Licensing (eg Street traders, second-hand dealers, etc.) higher than the budgeted provision. Projected out-turn is a f3,000 over-recovery.

6,500 Over-recovery

3,000 Over-recovery



1 APRIL 1999 To 18 JULY 1999 COMMITTEE : GENERAL PURPOSES SERVICE : REGISTRATION OF BIRTHS, DEATHS AND MARRIAGES

DESCRIPTION

(2)

BUDGET TO DATE

(3)

ACTUAL TO DATE

(4)


(5)

ANNUAL BUDGET

(7)

PROJECTED VARIANCE

(9)

PROJECTED OUTTURN

( 8 )

f

439,325

0

10,000

5,500

13,880

2,000

0

404,061

55,000

(10) - %

1.08

0.00

0.00

21.43

24.07

0.00

0.00

0.00

0.00

f

5,049 Underspend

0

740 Underspend

948 Underspend

4,193 Underspend

460 Underspend

0

0

0

f

444,125

0

10,000

7,000

18,280

2,000

0

404,061

55,000

f

4,800 Underspend

0

0

1,500 Underspend

4,400 Underspend

0

0

0

0

1 17,425

0

1,935

1,001

2,384

40

0

0

0

EMPLOYEE COSTS

PROPERTY COSTS


TRANSPORT 8, PLANT



OTHER EXPENDITURE



122,474

0

2,675

1,949

6,577

500

0

0

0

122,785 11,390 Underspend 940,466 929,766 10,700 Underspend TOTAL EXPENDITURE 134,175 1.14

:0.55) . , , , , , ,, .

INCOME ~~ I 73,873 (1,415) Under-recovery (2,000) Under-recovery 72,458 363,300 361,300





Year-to-Date

1. EMPLOYEE COSTS - €3.049 UNDERSPEND f

Salaries and 4,776 Underspend Wages

Overtime 498 Overspend

Superan. 839 Underspend

Unfunded Pensions

260 Underspend

N.I. 1,760 Underspend

Training 250 Underspend

Other 2,338 Overspend Employee Costs

1 April 1999 To 18 July 1999 SERVICE : REGISTRATION OF BIRTHS, DEATHS AND MARRIAGES

Projected Out-turn f

4.800 Underspend

Underspend due to vacancies producing savings in excess of budgeted turnover savings and 0.3% shortfall in the budgeted pay award.

Expenditure on overtime higher than anticipated as a result of staff working more weekends during the summer months.

Expenditure on Superannuation lower than anticpated due to staff vacancies.

Underspend mainly due to timing variance of invoices being processed.

5,000 Underspend

1,000 Overspend

1,500 Underspend

700 Underspend

Expenditure on National Insurance costs is lower than the budgeted provision as a result of the vacancies mentioned above.

900 Underspend

Expenditure on external training has been below the budgeted level.

Expenditure on Other Employee costs is overspent as a result of a payment in lieu of notice in respect an ill health retiral payment for which there was no budget provision. Projected out-turn f2,300 overspend.

2,300 Overspend

2. SUPPLIES & SERVICES - E740 UNDERSPEND f

Office Equipment

Equipment Maintenance

1,680 Underspend This underspend is mainly as a result of a timing variance.

1,140 Overspend Temporary overspend due to the timing of invoices from the supplying companies.

Other Supplies and Services

200 Underspend Expenditure is slightly below the budgeted level.

- 0





I April 1999 To 18 July 1999 SERVICE : REGISTRATION OF BIRTHS, DEATHS AND MARRIAGES

Year-to-Date

3. TRANSPORT & PLANT - E948 UNDERSPEND f

Travelling Expenses

984 Underspend The underspend is the result of strict management control.

4. ADMINISTRATION COSTS - f4.193 UNDERSPEND f

Telephones 2,751 Underspend Management control of telephone usage has produced an underspend. A number of recharges are awaited from the main Council offices.

Printing and Stationery

947 Underspend Expenditure on printing,stationery and copying lower than the budgeted provision to date.

Postages 59 Underspend Expenditure to date on postages is lower than anticipated.

Other Admin. costs

436 Underspend Expenditure in this area is below the anticipated level.

5. PAYMENTS TO OTHER BODIES - E460 UNDERSPEND f

Payments to Other Bodies

460 Underspend This budget is used to pay for security at the Cumbernauld offices, payments to CoSlA and for accomodation for those undertaking training.

6. INCOME - f1.415 UNDER-RECOVERY f

Registration Fees

1,415 Under-recovery Income to date, from fees is lower than the budgeted provision.

Projected Out-turn E

1.500 Underspend

1,500 Underspend

4.400 Underspend

1,600 Underspend

1,500 Underspend

500 Underspend

800 Underspend

1 .OOO Underspend

1,000 Underspend

2.000 Under-recovery

2,000 Under-recovery

Documents

GENERAL PURPOSES I999100 BUDGET MONITORING … · 4. Recommendation The Committee note the contents of this repolt. flp Director flp\ Finance