Budget 2013 16 Numbered

Inverclyde Council

Budget 2013/16

INVERCLYDE COUNCIL

BUDGET 2013/16

INDEX

Page

Introduction 3

Section 1: Revenue Budgets:

General Fund Summary 7

Chief Executive 8

Environment, Regeneration & Resources 9-57

Education, Communities &

Organisational Development 58-71

Community Health & Care Partnership 72-84

Miscellaneous 85

Section 2: Capital Budgets

General Fund 89-92

Section 3: Reserves

General Fund 95

Section 4: Common Good Fund 99

Section 5: Financial Regulations

Extracts from Financial Regulations

1. General and Interpretation 103-104

3. Revenue Budget 105-106

4. Virement 107-108

5. Authority to Incur Expenditure 109

9. Salaries, Wages and Establishments 110-111

10. Capital Plan – Preparation and Monitoring 112-113

1

2

INVERCLYDE COUNCIL

2013/16 BUDGET

INTRODUCTION

The following represents the summarised Inverclyde Council Budgets for financial

year 2013/16 and includes Revenue & Capital Budgets for the General Fund as well

as the approved use of Reserves for 2013/16 and the Common Good Fund.

FINANCIAL REGULATIONS

Relevant sections of the Financial Regulations have been included here for ease of

reference.

DELEGATED AUTHORITY

Responsibility for budget management is delegated to each Corporate Director with

subsequent delegation to his Heads of Service and to their budget managers.

ADVICE/ASSISTANCE

Please do not hesitate to contact Accountancy Services should you require advice and

guidance relating to your budgets. If you have unresolved concerns, please contact

Angela Edmiston on (extension 2143) or myself (extension 2223).

Alan Puckrin

Chief Financial Officer

3

INVERCLYDE COUNCIL

2013/16 BUDGET

CONTACT POINTS ARE:

Chief Executive Chief Executive’s Office Arun Ghosh-Ray Ext 2224

Miscellaneous Arun Ghosh-Ray Ext 2224

Environment, Regeneration & Resources Mary McCabe Ext 2222

Finance

ICT

Property Assets & Facilities Management

Legal & Democratic Services

Regeneration & Planning

Environmental & Commercial Services

Education, Communities & Organisational Iain Cameron Ext 2832

Development

Education

Inclusive Education, Culture & Corporate Policy

Safer & Inclusive Communities

Organisational Development, HR & Arun Ghosh-Ray Ext 2224

Communications

Health & Social Care Jim Pow Ext 2652

Children & Families / Criminal Justice

Community Care & Health

Planning Health Improvement & Commissioning

Mental Health & Addictions

Common Good Matt Thomson Ext 2256

4

SECTION 1: REVENUE BUDGETS

5

6

Budget Budget Budget

OBJECTIVE SUMMARY 2013/14 2014/15 2015/16

Chief Executive Services 365,650 356,650 356,650

Environmental, Regeneration & Resources Directorate 37,490,120 30,696,750 29,610,640

Education, Communities & Organisational Development Directorate 88,480,650 87,184,940 86,336,550

Community Health & Care Partnership Directorate 48,491,020 47,822,640 46,789,900

Directorate Sub-Total 174,827,440 166,060,980 163,093,740

Miscellaneous 5,388,620 9,480,620 14,211,420

Unallocated Savings (311,000) (383,000) (2,013,000)

Loan Charges 13,159,840 13,346,340 13,889,840

Contribution to Reserves 4,677,100 1,777,060 -

Total Expenditure 197,742,000 190,282,000 189,182,000

Financed By:

General Revenue Grant/ Non Domestic Rates (164,728,000) (157,268,000) (156,168,000)

Council Tax (33,014,000) (33,014,000) (33,014,000)

Net Expenditure - - -

REVENUE BUDGET 2013/16

Committee: All

Corporate Director: All

Service: All

Division: All

7


Committee: Policy & Resources

Corporate Director: Chief Executive

Service: Chief Executive Services

Division: All


SUBJECTIVE SUMMARY 2013/14 2014/15 2015/16

EMPLOYEE COSTS 317,970 308,970 308,970

Non Teachers 340,280 331,280 331,280

Salaries 263,840 256,720 256,720

Superannuation 50,960 49,490 49,490

National Insurance 25,480 25,070 25,070

Salaries - Other (25,660) (25,660) (25,660)

Salaries - Turnover Savings (2,660) (2,660) (2,660)

Allocation of Salaries from Chief Executive's Office (23,000) (23,000) (23,000)

Other Employee Costs 3,350 3,350 3,350

Overtime 350 350 350

Travel & Subsistence 3,000 3,000 3,000

PROPERTY COSTS 35,780 35,780 35,780

Office Accommodation 35,780 35,780 35,780

SUPPLIES & SERVICES 1,870 1,870 1,870

Books & Publications 320 320 320

Catering 800 800 800

Computer Consumables 480 480 480

Other Supplies & Services 270 270 270

ADMINISTRATION COSTS 10,030 10,030 10,030

Conferences, Courses & Seminars 1,340 1,340 1,340

External Consultancy 3,000 3,000 3,000

Insurance 2,500 2,500 2,500

Postage 490 490 490

Printing & Stationery 1,400 1,400 1,400

Telephones 1,300 1,300 1,300

NET EXPENDITURE 365,650 356,650 356,650



Chief Executive 365,650 356,650 356,650

NET EXPENDITURE 365,650 356,650 356,650

8


Committee: Environment & Regeneration

Corporate Director: Environment, Regeneration & Resources

Service: All

Division: All



Corporate Director 159,900 159,900 159,900

Property Assets & Facilities Management 3,467,310 3,127,190 2,970,860

Legal & Democratic Services 1,725,780 1,718,200 1,589,430

Regeneration & Planning 4,808,830 4,682,900 4,265,320

Environmental & Commercial Services 14,297,280 14,076,540 13,730,130

ICT 2,171,860 2,203,030 2,046,190

Finance 10,859,160 4,728,990 4,848,810

NET EXPENDITURE 37,490,120 30,696,750 29,610,640

9




Service: Corporate Director

Division: Corporate Director



EMPLOYEE COSTS 133,540 133,540 133,540

Non Teachers 133,540 133,540 133,540

Salaries 102,030 102,030 102,030



PROPERTY COSTS 22,870 22,870 22,870



Other Administration Costs 2,870 2,870 2,870

OTHER EXPENDITURE 620 620 620

Other Expenditure 620 620 620

NET EXPENDITURE 159,900 159,900 159,900




NET EXPENDITURE 159,900 159,900 159,900

10




Service: Property Assets & Facilities

Division: All



Building Services (186,210) (186,210) (186,210)

Property Resources 315,870 249,760 153,650

Property Assets 1,352,470 1,246,460 1,240,350

Central Repairs & Public Conveniences 1,961,160 1,911,160 1,861,160

Facilities Management (220,380) (338,380) (342,490)

School Estate Team 244,400 244,400 244,400

NET EXPENDITURE 3,467,310 3,127,190 2,970,860

11





Division: Building Services



EMPLOYEE COSTS 870,240 870,240 870,240

Non Teachers 805,990 805,990 805,990

Salaries 590,120 590,120 590,120

Superannuation 115,420 115,420 115,420


Overtime 24,000 24,000 24,000


Salaries - Other 50,790 50,790 50,790


Salaries - Management Allocation 53,210 53,210 53,210


Overtime 10,270 10,270 10,270


PROPERTY COSTS 43,600 43,600 43,600

Contract Cleaning 4,920 4,920 4,920

Electricity 2,670 2,670 2,670

Gas 7,110 7,110 7,110

Property Insurance 1,000 1,000 1,000

Rates 4,350 4,350 4,350

Repairs & Maintenance 9,000 9,000 9,000

Waste Disposal Charge 12,000 12,000 12,000

Water 2,550 2,550 2,550


Direct Purchases 164,000 164,000 164,000

General Equipment 2,100 2,100 2,100

Maintenance of Office Equipment 610 610 610

Office Equipment 690 690 690

Protective Clothing 1,490 1,490 1,490

Reinvestment of Surplus 11,640 11,640 11,640

Stores Material Purchases 3,140 3,140 3,140

Sub Contractors 260,000 260,000 260,000

Vending Machines 100 100 100

TRANSPORT & PLANT COSTS 57,660 57,660 57,660

Hire of Vehicles 6,000 6,000 6,000

Internal Transport - Fuel 24,880 24,880 24,880

Internal Transport - Routine Maintenance 21,850 21,850 21,850

Internal Transport - Non-Routine Maintenance 4,930 4,930 4,930

12





Division: Building Services




Insurance 12,140 12,140 12,140

Other Administration Costs 270 270 270

Postage 30 30 30


Telephones 5,690 5,690 5,690

Training 2,760 2,760 2,760

INCOME (1,623,970) (1,623,970) (1,623,970)

Other Internal Income (171,000) (171,000) (171,000)

PAT Testing (40,000) (40,000) (40,000)

Public Building Repairs (900,000) (900,000) (900,000)

Work Won in Tender (512,970) (512,970) (512,970)

NET EXPENDITURE (186,210) (186,210) (186,210)



Building Services (186,210) (186,210) (186,210)

NET EXPENDITURE (186,210) (186,210) (186,210)

13





Division: Property Resources



EMPLOYEE COSTS 1,265,230 1,199,230 1,103,230

Non Teachers 1,773,690 1,707,690 1,611,690

Salaries 1,414,800 1,363,800 1,288,800

Superannuation 242,600 232,600 218,600


Salaries - Other (547,570) (547,570) (547,570)


Salaries - Management Allocation (518,490) (518,490) (518,490)


Overtime 12,630 12,630 12,630

Students' Costs 780 780 780

Training Costs 6,930 6,930 6,930


PROPERTY COSTS 50,870 50,870 50,870

Furniture & Fittings 430 430 430




Computer Software Maintenance 13,000 13,000 13,000

Materials 3,120 3,120 3,120

Office Equipment 2,320 2,320 2,320

Other Supplies & Services 1,880 1,880 1,880

Protective Clothing 990 990 990


Conferences, Courses & Seminars 350 350 350

Insurance 32,180 32,180 32,180

Postage 1,440 1,440 1,440


Subscriptions 3,550 3,550 3,550

Telephones 1,340 1,340 1,340

OTHER EXPENDITURE 29,380 29,380 29,380

Consultants 16,000 16,000 16,000

Procurement - Dev Fund 13,380 13,380 13,380

INCOME (1,103,900) (1,104,010) (1,104,120)

Fees & Charges (4,350) (4,460) (4,570)

Recharge to Capital (1,099,550) (1,099,550) (1,099,550)

NET EXPENDITURE 315,870 249,760 153,650

14





Division: Property Resources



Property Resources 315,870 249,760 153,650

NET EXPENDITURE 315,870 249,760 153,650

15





Division: Property Assets



EMPLOYEE COSTS 306,160 306,160 306,160

Non Teachers 193,640 193,640 193,640

Salaries 158,920 158,920 158,920



Salaries - Other 19,200 19,200 19,200


Salaries Management Recharge (6,700) (6,700) (6,700)


Car Allowances 93,320 93,320 93,320

PROPERTY COSTS 2,441,060 2,341,060 2,341,060

Central Repairs 84,800 84,800 84,800

Cleaning Materials & Equipment 6,760 6,760 6,760


Contract Janitors 3,480 3,480 3,480

Electricity 217,220 217,220 217,220

Gas 112,900 112,900 112,900

Other Property Costs 1,276,040 1,176,040 1,176,040


Rates 260,700 260,700 260,700

Rates on Empty Properties 1,290 1,290 1,290

Rents & Feu Duties 182,280 182,280 182,280

Security Costs 4,660 4,660 4,660

Service Charge 3,040 3,040 3,040


Water 58,810 58,810 58,810




Tools & Equipment 220 220 220



Telephones 1,000 1,000 1,000

16





Division: Property Assets



INCOME (1,406,400) (1,412,410) (1,418,520)

Charge for Disposal of Land (2,210) (2,270) (2,330)

Charge for Lease Transactions (8,700) (8,920) (9,140)

Events Income (6,700) (6,700) (6,700)

Property Leases (42,700) (43,770) (44,850)

Recharge to Internal Clients (1,140,100) (1,140,100) (1,140,100)

Rental Income (63,170) (64,760) (66,360)

Rental to Other Users (106,170) (108,820) (111,540)

Transfer to Capital of Property Sale Fees (20,000) (20,000) (20,000)

Wayleave Charges (16,650) (17,070) (17,500)

NET EXPENDITURE 1,352,470 1,246,460 1,240,350



Physical Asset Services 1,309,120 1,205,760 1,202,370

Office Accommodation (7,520) (10,170) (12,890)

Surplus Property 50,870 50,870 50,870

NET EXPENDITURE 1,352,470 1,246,460 1,240,350

17





Division: Central Repairs & Public Conveniences



EMPLOYEE COSTS 324,700 324,700 324,700

Non Teachers 231,400 231,400 231,400

Salaries 175,410 175,410 175,410




Salaries - Other 93,300 93,300 93,300

Salaries - Turnover Savings (330) (330) (330)


PROPERTY COSTS 2,028,320 1,978,320 1,928,320

Contract Cleaning 490 490 490

Electricity 7,730 7,730 7,730

Gas 3,390 3,390 3,390

General Revenue Works Allocation 136,500 136,500 136,500

General Survey / Feasibility 18,680 18,680 18,680

Health & Safety 42,940 42,940 42,940


Rates 14,770 14,770 14,770


Repairs & Maintenance - Education 851,220 851,220 851,220

Repairs & Maintenance - Other 287,800 287,800 287,800

Water 13,780 13,780 13,780


Lease Payments 2,000 2,000 2,000

Materials 2,870 2,870 2,870





Internal Transport - Routine Maintenance 620 620 620

Internal Transport - Non-Routine Maintenance 170 170 170


Insurance 740 740 740


Printing & Stationery 110 110 110

Telephones 390 390 390

INCOME (403,200) (403,200) (403,200)

Recharge to Internal Clients (300,000) (300,000) (300,000)

Recharges (103,200) (103,200) (103,200)

NET EXPENDITURE 1,961,160 1,911,160 1,861,160

18





Division: Central Repairs & Public Conveniences



Central Repairs 1,797,620 1,747,620 1,697,620

Public Conveniences 163,540 163,540 163,540

NET EXPENDITURE 1,961,160 1,911,160 1,861,160

19





Division: Facilities Management



EMPLOYEE COSTS 4,453,020 4,339,020 4,338,730

Non Teachers 4,043,570 3,929,570 3,929,280

Salaries 3,524,870 3,415,010 3,414,720

Superannuation 260,740 260,740 260,740



Salaries - Other 286,840 286,840 286,840




Other Costs 122,610 122,610 122,610

PROPERTY COSTS 66,500 66,500 66,500


Janitor Supplies Delegated 7,890 7,890 7,890


Other Property Costs 760 760 760

SUPPLIES & SERVICES 1,084,800 1,084,800 1,084,800

Domestic & Cleaning 7,830 7,830 7,830

Machine Rentals 5,350 5,350 5,350

Materials 18,350 18,350 18,350



Provisions 91,660 91,660 91,660

Provisions - Non EEC 895,810 895,810 895,810

Technical Equipment, Small Tools, Crockery, etc. 36,240 36,240 36,240

Tools & Equipment 14,680 14,680 14,680


Internal Transport - Drivers 17,830 17,830 17,830




Other Transport & Plant 1,890 1,890 1,890


Insurance 35,850 35,850 35,850


Postage 2,380 2,380 2,380


Promotions & Publicity 550 550 550

Telephones 2,780 2,780 2,780

Training 10,000 10,000 10,000

20





Division: Facilities Management



INCOME (5,914,340) (5,918,340) (5,922,160)

Cleaning - External Clients (150,770) (154,770) (158,880)

Cleaning - Service Level Agreement (1,677,060) (1,677,060) (1,676,770)

Fixed Catering Bid (1,840,930) (1,840,930) (1,840,930)

Income (50,000) (50,000) (50,000)

Janitorial Recharge to Services (1,119,430) (1,119,430) (1,119,430)

Recharges - Kitchen Equipment Purchases (20,640) (20,640) (20,640)

Recharges - Kitchen Equipment Repairs (20,720) (20,720) (20,720)

Recharges - Milk (108,980) (108,980) (108,980)

Recharges - Social Work (187,340) (187,340) (187,340)

Special Catering (89,690) (89,690) (89,690)

Variable Catering Bid (648,780) (648,780) (648,780)

NET EXPENDITURE (220,380) (338,380) (342,490)



Catering (51,680) (81,680) (81,680)

Cleaning (135,640) (223,640) (227,750)

Janitorial Services (33,060) (33,060) (33,060)

NET EXPENDITURE (220,380) (338,380) (342,490)

21





Division: School Estate Team



EMPLOYEE COSTS 223,990 223,990 223,990

Teachers 72,860 72,860 72,860

Permanent Teachers - Salaries 72,860 72,860 72,860

Non Teachers 109,430 109,430 109,430

Salaries 70,650 70,650 70,650



Salaries - Other 41,700 41,700 41,700


PROPERTY COSTS 20,410 20,410 20,410


NET EXPENDITURE 244,400 244,400 244,400



School Estate Team 244,400 244,400 244,400

NET EXPENDITURE 244,400 244,400 244,400

22




Service: Legal & Democratic Services

Division: All



EMPLOYEE COSTS 1,333,330 1,333,330 1,212,330

Non Teachers 1,318,800 1,318,800 1,197,800

Salaries 1,028,540 1,028,540 907,540



Salaries - Others 6,710 6,710 6,710


Allocation of Salaries from Chief Executive's Office 23,000 23,000 23,000


Overtime 3,350 3,350 3,350


PROPERTY COSTS 211,140 211,140 211,140

Electricity 2,300 2,300 2,300



Rates 4,480 4,480 4,480

Water 710 710 710


Books & Publications 3,360 3,360 3,360


Hospitality 5,850 5,850 5,850




Pouches & Clips 140 140 140

Water Purchase 440 440 440





Other Transport & Plant 350 350 350


Allocation from Administration 162,550 162,550 162,550


Elections 14,700 14,700 14,700

Franking Machine 27,980 27,980 27,980

Hire of Halls & Theatres 490 490 490

Insurance 11,000 11,000 11,000

Legal Expenses 10,550 10,550 10,550


Postage 12,230 12,230 12,230


Risk Management 5,000 5,000 5,000


23




Service: Legal & Democratic Services

Division: All



Telephones 6,500 6,500 6,500

Training 3,570 3,570 3,570

Training Courses 1,360 1,360 1,360


Community Councils 17,660 17,660 17,660

Contribution to COSLA 59,160 59,160 59,160

Members' Remuneration 423,880 423,880 423,880

Members' Travel & Subsistence 10,520 10,520 10,520

INCOME (667,310) (674,890) (682,660)

Cab Drivers' Licences (41,460) (42,500) (43,560)

Charge to Licensing (162,550) (162,550) (162,550)

Franking Machine Income (27,980) (27,980) (27,980)

Legal Fees: External (18,510) (18,950) (19,400)

Liquor Licences (116,180) (119,080) (122,060)

Operating Licences (112,090) (114,890) (117,760)

Other Income (10) (20) (30)

Other Licences (15,480) (15,870) (16,270)

Property Enquiries (7,500) (7,500) (7,500)

Recharge Salaries to Social Work (43,660) (43,660) (43,660)

Recharge to Capital (23,570) (23,570) (23,570)


Risk Management Income (5,000) (5,000) (5,000)

NET EXPENDITURE 1,725,780 1,718,200 1,589,430



Internal Audit 232,010 232,010 232,010

Legal & Administration 836,860 836,410 734,950

Committee Support 102,140 102,140 102,140

Members Support 642,420 642,420 622,420

Licensing (120,010) (127,140) (134,450)

Elections 14,700 14,700 14,700

Community Councils 17,660 17,660 17,660

NET EXPENDITURE 1,725,780 1,718,200 1,589,430

24




Service: Regeneration & Planning

Division: All



Economic Development 4,633,150 4,532,000 4,270,820

Commercial, Industrial & Misc. Properties (538,430) (563,210) (588,610)

Planning Administration 550,050 550,050 489,050

Building Standards (17,320) (17,320) (17,320)

Development, Quality & Control 92,580 92,580 67,580

Cleaner, Greener, Safer Stronger Inverclyde 88,800 88,800 43,800

NET EXPENDITURE 4,808,830 4,682,900 4,265,320

25





Division: Economic Development



EMPLOYEE COSTS 854,370 854,370 854,370

Non Teachers 834,150 834,150 834,150

Salaries 693,340 693,340 693,340



Overtime 3,280 3,280 3,280

Salaries - Other (8,210) (8,210) (8,210)



Other Costs 690 690 690

Student Fees 16,610 16,610 16,610

Student Travel 960 960 960


PROPERTY COSTS 123,580 123,580 123,580


Electricity 1,240 1,240 1,240

Furniture & Fittings 1,000 1,000 1,000

Gas 7,170 7,170 7,170

Other Property Costs 45,760 45,760 45,760


Rates 35,980 35,980 35,980


Water 3,360 3,360 3,360




Consultancy 40 40 40


Materials 1,430 1,430 1,430





Administration Sundries 1,200 1,200 1,200


Insurance 9,020 9,020 9,020

Postage 1,330 1,330 1,330


Subscriptions 60 60 60

Telephones 2,780 2,780 2,780

Training 1,610 1,610 1,610

26





Division: Economic Development



OTHER EXPENDITURE 3,892,710 3,792,710 3,532,710

Contribution to Business Shop 25,090 25,090 25,090

Fairer Scotland Fund - Payment to Other Bodies 2,023,970 2,023,970 1,963,970

New Deal 16,660 16,660 16,660

Other Expenditure 6,700 6,700 6,700

Payments to Other Bodies 25,370 25,370 25,370

Riverside Inverclyde - URC Contribution 1,600,000 1,500,000 1,300,000

SME Employment Development 13,490 13,490 13,490

SME Revenue Grant Fund 42,780 42,780 42,780

SME Revenue Loan Fund 13,560 13,560 13,560

Tourism 66,820 66,820 66,820

Workforce Development - Employment & Training 14,220 14,220 14,220

Workforce Development - Prevocational 16,160 16,160 16,160

Workforce Development - Vocational 27,890 27,890 27,890

INCOME (271,560) (272,710) (273,890)

Income (28,700) (29,420) (30,160)

Other Income (17,360) (17,790) (18,230)

Recoveries (225,500) (225,500) (225,500)

NET EXPENDITURE 4,633,150 4,532,000 4,270,820



Administration 2,096,550 1,995,400 1,794,220

Business Development 69,830 69,830 69,830

Physical Development 45,760 45,760 45,760

Training 74,930 74,930 74,930

Invest in Inverclyde 25,370 25,370 25,370

Skillseekers 115,810 115,810 115,810

Skillbase (6,440) (6,440) (6,440)

Tourism 73,520 73,520 73,520

Fairer Scotland Fund 2,137,820 2,137,820 2,077,820

NET EXPENDITURE 4,633,150 4,532,000 4,270,820

27





Division: Commercial, Industrial & Miscellaneous Properties



EMPLOYEE COSTS 25,250 25,250 25,250

Non Teachers 25,250 25,250 25,250

Salaries 20,060 20,060 20,060



PROPERTY COSTS 58,710 58,710 58,710

Electricity 13,190 13,190 13,190

Gas 530 530 530



Rates on Empty Properties 19,560 19,560 19,560

Security Costs 20,190 20,190 20,190

Water 700 700 700

ADMINISTRATION COSTS 950 950 950



Dilapidation surveys 2,920 2,920 2,920


INCOME (640,200) (664,980) (690,380)

Cinema Rental (47,280) (48,460) (49,670)

Recharge Common Good/Trust Funds (2,200) (2,200) (2,200)

Recoveries (15,000) (15,000) (15,000)

Rental Income (944,060) (967,660) (991,850)

Void Rents 368,340 368,340 368,340

NET EXPENDITURE (538,430) (563,210) (588,610)



Commercial, Industrial & Miscellaneous Properties (538,430) (563,210) (588,610)

NET EXPENDITURE (538,430) (563,210) (588,610)

28





Division: Planning Administration



EMPLOYEE COSTS 336,580 336,580 275,580

Non Teachers 329,790 329,790 268,790

Salaries 260,040 260,040 211,040



Salaries - Other (13,400) (13,400) (13,400)



Landscape Architect 15,660 15,660 15,660

Other Costs 450 450 450

Overtime 1,070 1,070 1,070

Student Travel 620 620 620

Students Books 140 140 140


PROPERTY COSTS 77,750 77,750 77,750





Lease Payments 2,340 2,340 2,340


Materials 200 200 200



Technical Equipment 330 330 330


Administration Sundries 220 220 220


Design Award Scheme 50 50 50

Insurance 4,360 4,360 4,360

Local Plan Preparation 8,080 8,080 8,080

Postage 1,230 1,230 1,230



Training 200 200 200

29





Division: Planning Administration




Other Subscriptions 16,820 16,820 16,820


INCOME (9,230) (9,230) (9,230)

Deed Plan Fees (9,230) (9,230) (9,230)

NET EXPENDITURE 550,050 550,050 489,050



Planning Administration 550,050 550,050 489,050

NET EXPENDITURE 550,050 550,050 489,050

30





Division: Building Standards



EMPLOYEE COSTS 297,760 297,760 297,760

Non Teachers 293,400 293,400 293,400

Salaries 229,620 229,620 229,620






PROPERTY COSTS 140 140 140





Materials 1,160 1,160 1,160








Insurance 1,090 1,090 1,090

Postage 510 510 510



INCOME (322,000) (322,000) (322,000)

Fees & Charges (279,080) (279,080) (279,080)


Search Fees (17,220) (17,220) (17,220)

NET EXPENDITURE (17,320) (17,320) (17,320)



Building Standards (17,320) (17,320) (17,320)

NET EXPENDITURE (17,320) (17,320) (17,320)

31





Division: Development, Quality & Control



EMPLOYEE COSTS 341,220 341,220 316,220

Non Teachers 338,900 338,900 313,900

Salaries 266,460 266,460 246,460






PROPERTY COSTS 90 90 90











Internal Transport - Routine Maintenance 810 810 810







Postage 400 400 400



INCOME (255,500) (255,500) (255,500)

Fees & Charges (255,500) (255,500) (255,500)

NET EXPENDITURE 92,580 92,580 67,580



Development, Quality & Control 92,580 92,580 67,580

NET EXPENDITURE 92,580 92,580 67,580

32





Division: Cleaner, Greener, Safer, Stronger Inverclyde



EMPLOYEE COSTS 88,800 88,800 43,800

Non Teachers 88,800 88,800 43,800

Salaries 69,670 69,670 33,670



NET EXPENDITURE 88,800 88,800 43,800



Cleaner, Greener, Safer, Stronger Inverclyde 88,800 88,800 43,800

NET EXPENDITURE 88,800 88,800 43,800

33


Committee: Safe, Sustainable Communities

Corporate Director: Regeneration & Environment

Service: Environmental & Commercial Services

Division: All



Roads Client 4,512,680 4,495,560 4,488,260

Roads Trading Account (328,560) (349,520) (363,670)

Pottery Street (3,390) (3,390) (3,390)

Management - - -

Burial Grounds & Crematorium 203,010 166,530 129,620

Refuse Collection & Disposal 4,657,910 4,577,390 4,512,070

Cab / MOT 28,310 26,880 25,410

Vehicle Maintenance Trading Account 1,022,510 979,920 979,340

Grounds Maintenance 2,494,980 2,494,980 2,301,980

Registrars 196,240 194,600 166,920

Street Cleaning 1,513,590 1,493,590 1,493,590

NET EXPENDITURE 14,297,280 14,076,540 13,730,130

34





Division: Roads Client



EMPLOYEE COSTS 831,930 831,930 831,930

Salaries - Other 831,930 831,930 831,930


PROPERTY COSTS 168,300 168,300 168,300


Electricity 10,910 10,910 10,910


Gas 7,770 7,770 7,770

Ingleston Allocation 20,810 20,810 20,810



Rates 72,830 72,830 72,830

Refuse Collection 560 560 560

Rents & Feu Duties 950 950 950

Repairs & Maintenance 150 150 150

Repairs & Maintenance (Stairlighting) 15,940 15,940 15,940

Stairlighting Electricity 8,170 8,170 8,170

Water 11,850 11,850 11,850




Clothing & Uniforms 1,700 1,700 1,700

Emergency/Miscellaeneous Works 39,760 39,760 39,760

Flooding & Drainage Maintenance 72,000 72,000 72,000

Ground and Tree Maintenance 89,000 89,000 89,000



Payments for Lighting Maintenance 335,670 335,670 335,670

Pothole/Patching 455,000 455,000 455,000

Road Markings and Studs 40,000 40,000 40,000

Roads Assessments / Feasibility 81,660 81,660 81,660

Structural Maintenance 15,000 15,000 15,000

Street Lighting & Signals Electrical Power 538,620 538,620 538,620

Technical Equip Licences / Maintenance 9,220 9,220 9,220

Tools & Equipment 1,270 1,270 1,270

Traffic Signs 7,680 7,680 7,680

Winter Maintenance 415,750 415,750 415,750


External Hires 6,000 6,000 6,000





35





Division: Roads Client



Advertising 3,000 3,000 3,000


Insurance 87,010 87,010 87,010

Postage 990 990 990


Telephones 2,880 2,880 2,880


Passenger Transport Authority - Bus Shelters 48,240 38,240 38,240

Passenger Transport Authority - Concessionary Fares 171,200 171,200 171,200

Passenger Transport Authority - Passenger Transport 1,478,170 1,478,170 1,478,170


INCOME (421,360) (428,480) (435,780)

Bus Shelter Advertising Income (111,800) (114,600) (117,470)

Income for Maintenance of Speed Cameras (3,570) (3,570) (3,570)

Income from Susie Phone (11,770) (12,060) (12,360)

Recharge to Private Tenants (23,580) (24,170) (24,770)

Rental Income (7,690) (7,880) (8,080)

Sales, Fees & Charges (129,890) (133,140) (136,470)

Staff Costs Recovered - Capital (133,060) (133,060) (133,060)

NET EXPENDITURE 4,512,680 4,495,560 4,488,260



Roads Client 4,512,680 4,495,560 4,488,260

NET EXPENDITURE 4,512,680 4,495,560 4,488,260

36





Division: Roads Trading Account



EMPLOYEE COSTS 759,120 751,960 751,960

Non Teachers 667,530 660,370 660,370

Salaries 428,990 421,830 421,830



Overtime 117,350 117,350 117,350

Travel 1,000 1,000 1,000


Salaries - Other 91,590 91,590 91,590



PROPERTY COSTS 12,710 12,710 12,710



Rents & Feu Duties 7,500 7,500 7,500


Bitumen, Asphalt & Coated Roadstone 809,990 809,990 809,990



Small Tools & Implements 10,870 10,870 10,870

Sub Contractors 118,580 118,580 118,580


Hire Charges, Private Contractors 94,040 94,040 94,040





Insurance 3,070 3,070 3,070


Postage 60 60 60


Telephones 2,190 2,190 2,190

Training 5,600 5,600 5,600


Medical Fees 470 470 470

INCOME (2,352,180) (2,365,980) (2,380,130)

Capital (1,652,180) (1,665,980) (1,680,130)

Revenue (700,000) (700,000) (700,000)

NET EXPENDITURE (328,560) (349,520) (363,670)

37





Division: Roads Trading Account



Roads Trading Account (328,560) (349,520) (363,670)

NET EXPENDITURE (328,560) (349,520) (363,670)

38





Division: Pottery Street



EMPLOYEE COSTS 8,040 8,040 8,040

Non Teachers 6,740 6,740 6,740

Salaries 6,740 6,740 6,740

Salaries - Other 1,300 1,300 1,300

Salaries - Turnover Savings (30) (30) (30)


PROPERTY COSTS (134,690) (134,690) (134,690)

Cleaning Materials 1,400 1,400 1,400


Electricity 37,950 37,950 37,950

Heating Oil 30,630 30,630 30,630

Pottery Street Allocation (332,230) (332,230) (332,230)


Rates 53,910 53,910 53,910


Security Costs 40,560 40,560 40,560

Water 8,810 8,810 8,810





Photocopier Rental 2,890 2,890 2,890


Administration Sundries 5,310 5,310 5,310

Advertising 90 90 90


Insurance 83,710 83,710 83,710

Mobile Phones 5,490 5,490 5,490

Postage 970 970 970



Telephones 5,870 5,870 5,870

Training 5,880 5,880 5,880


Other Hospitality 130 130 130

NET EXPENDITURE (3,390) (3,390) (3,390)

39





Division: Pottery Street



Pottery Street (3,390) (3,390) (3,390)

NET EXPENDITURE (3,390) (3,390) (3,390)

40





Division: Management



Non Teachers 2,407,030 2,407,030 2,270,030

Salaries 1,898,880 1,898,880 1,768,880

Superannuation 362,520 362,520 358,020


Salaries - Other (2,555,880) (2,555,880) (2,418,880)


Salaries Management Recharge (2,527,790) (2,527,790) (2,390,790)


Other Costs 148,850 148,850 148,850

NET EXPENDITURE - - -



Management - - -

NET EXPENDITURE - - -

41





Division: Burial Grounds & Crematorium



EMPLOYEE COSTS 563,830 563,830 563,830

Non Teachers 386,650 386,650 386,650

Salaries 297,390 297,390 297,390



Overtime 23,250 23,250 23,250

Salaries - Other 177,180 177,180 177,180



PROPERTY COSTS 125,060 125,060 125,060



Electricity 23,320 23,320 23,320

Gas 28,190 28,190 28,190

Hire of Containers 3,170 3,170 3,170


Pottery Street Allocation 21,050 21,050 21,050

Rates 31,610 31,610 31,610

Water 6,570 6,570 6,570


Caskets & Urns 2,290 2,290 2,290

Clergy Fees 710 710 710


Materials 31,210 31,210 31,210

Medical Reference Fees 14,580 14,580 14,580

Organist Fees 12,360 12,360 12,360



Technical Equipment 16,520 16,520 16,520







Purchase & Maintenance of Plant 4,490 4,490 4,490


Book of Remembrance 1,880 1,880 1,880





42





Division: Burial Grounds & Crematorium




Environmental Protection Act 910 910 910

INCOME (660,170) (696,650) (733,560)

Book of Remembrance Income (10,560) (10,820) (11,090)

Caskets (29,950) (30,700) (31,470)

Clergy (1,340) (1,370) (1,400)

Cremations (352,160) (380,950) (409,970)

Foundations for Headstones (19,440) (19,930) (20,430)

Interment Income (166,350) (170,510) (174,770)

Organist (30,420) (31,180) (31,960)

Sale of Lairs (45,780) (46,920) (48,090)

Search Fees (4,170) (4,270) (4,380)

NET EXPENDITURE 203,010 166,530 129,620



Burial Grounds 337,310 331,420 325,380

Crematorium (134,300) (164,890) (195,760)

NET EXPENDITURE 203,010 166,530 129,620

43





Division: Refuse Collection & Disposal



EMPLOYEE COSTS 1,791,370 1,739,230 1,711,230

Non Teachers 1,374,190 1,322,050 1,322,050

Salaries 1,067,280 1,015,140 1,015,140

Superannuation 138,590 138,590 138,590


Overtime 85,360 85,360 85,360

Salaries - Other 417,180 417,180 389,180



PROPERTY COSTS 3,011,880 3,011,880 3,011,880


Electricity 50,870 50,870 50,870

Gas 2,600 2,600 2,600

Ingleston Allocation (59,750) (59,750) (59,750)

Non Contract Waste Disposal 80,940 80,940 80,940


Property Insurance 210 210 210

Rates 44,730 44,730 44,730

Rents & Feu Duties 100,900 100,900 100,900


Waste Disposal Charge 2,680,540 2,680,540 2,680,540

Water 7,230 7,230 7,230


Control of CFC Emissions 1,130 1,130 1,130

Maintenance of Bins 7,940 7,940 7,940


Plastic Sacks 107,430 107,430 107,430


Purchase of Bins 39,020 39,020 39,020

Waste Minimisation Unit - Running Costs 2,000 2,000 2,000



Hire Charges, Private Contractors 15,800 15,800 12,000




Licences 1,100 1,100 1,100


NTL Data Link 2,030 2,030 2,030

Publicity 22,040 22,040 22,040

Waste Management Licence Fee 6,870 6,870 6,870

44





Division: Refuse Collection & Disposal




Commission: Sheriff Officer 2,420 2,420 2,420

Composting 87,750 87,750 87,750

Glass Bank Servicing 37,470 37,470 37,470


Payments to Invergreen (29,690) (29,690) (29,690)

Zero Waste Fund 69,700 69,700 65,500

INCOME (1,077,460) (1,099,570) (1,121,890)

Bulk Uplifts (23,780) (24,370) (24,980)

Other Income (190) (180) (180)

Recoveries (60,000) (60,000) (60,000)

Rental Income (1,640) (1,680) (1,720)

Sales - Bins & Sacks (19,360) (19,840) (20,340)


Skip - Collection, Rental & Disposal (22,490) (23,050) (23,630)

Trade Waste (731,940) (746,940) (761,940)

NET EXPENDITURE 4,657,910 4,577,390 4,512,070



Civic Amenity Sites 156,170 156,170 156,170

Refuse Transfer Station 2,707,980 2,702,530 2,696,940

Refuse Collection 1,148,930 1,073,900 1,057,210

Waste Strategy 644,830 644,790 601,750

NET EXPENDITURE 4,657,910 4,577,390 4,512,070

45





Division: Cab / MOT



EMPLOYEE COSTS 36,540 36,540 36,540

Salaries - Other 36,540 36,540 36,540


PROPERTY COSTS 8,200 8,200 8,200




Materials 1,070 1,070 1,070




Purchase & Maintenance of Plant 1,350 1,350 1,350

INCOME (63,690) (65,120) (66,590)

Recharges (6,460) (6,460) (6,460)


NET EXPENDITURE 28,310 26,880 25,410



Cab / MOT 28,310 26,880 25,410

NET EXPENDITURE 28,310 26,880 25,410

46





Division: Vehicle Maintenance Trading Account



EMPLOYEE COSTS 791,860 775,860 775,860

Non Teachers 615,740 599,740 599,740

Salaries 475,930 459,930 459,930



Overtime 23,000 23,000 23,000

Salaries - Other 176,120 176,120 176,120



PROPERTY COSTS 65,270 65,270 65,270



Rates 10,260 10,260 10,260


Computer Software Upgrades 3,000 3,000 3,000

Materials 131,060 131,060 131,060




Sub Contractors 58,990 58,990 58,990


TRANSPORT & PLANT COSTS 1,975,210 1,949,180 1,949,180

Fixed Plant Maintenance 3,080 3,080 3,080

Fuel 707,190 707,190 707,190




Licences 31,060 31,060 31,060

Other Transport & Plant 8,050 8,050 8,050

Tyres 57,500 57,500 57,500

Vehicle Charge 1,100,000 1,073,970 1,073,970

Vehicle Insurance 58,940 58,940 58,940

ADMINISTRATION COSTS 110 110 110

Publicity 110 110 110

INCOME (2,010,860) (2,011,420) (2,012,000)

External Labour Charge Recoveries (7,680) (7,870) (8,070)

External Material Charge Recoveries (14,770) (15,140) (15,520)

Recharges - Drivers (359,340) (359,340) (359,340)

Recharges - Fuel (707,190) (707,190) (707,190)

Recharges - Routine Maintenance (706,980) (706,980) (706,980)

Recharges - Non-Routine Maintenance (214,900) (214,900) (214,900)

NET EXPENDITURE 1,022,510 979,920 979,340

47





Division: Vehicle Maintenance Trading Account



Vehicle Maintenance Trading Account 1,022,510 979,920 979,340

NET EXPENDITURE 1,022,510 979,920 979,340

48





Division: Grounds Maintenance



EMPLOYEE COSTS 2,354,460 2,354,460 2,161,460

Non Teachers 1,394,150 1,394,150 1,146,790

Salaries 1,095,160 1,095,160 847,800

Superannuation 179,810 179,810 179,810


Overtime 50,500 50,500 50,500

Salaries - Other 347,150 347,150 264,150



Sessional 613,160 613,160 750,520

Seasonal Wages 613,160 613,160 750,520

PROPERTY COSTS 287,780 287,780 287,780

Electricity 44,440 44,440 44,440


Gas 19,350 19,350 19,350

Heating Oil 8,950 8,950 8,950




Rents & Feu Duties 1,310 1,310 1,310

Skip Hire 68,920 68,920 68,920

Water 28,340 28,340 28,340


Christmas Decorations 34,400 34,400 34,400


Materials 89,850 89,850 89,850

Materials Variation 12,080 12,080 12,080


Supply Sundries 180 180 180

Tools & Equipment 30,380 30,380 30,380

Traffic Management 5,860 5,860 5,860






Purchase of Light Plant 9,350 9,350 9,350



Training 1,630 1,630 1,630

INCOME (727,410) (727,410) (727,410)

Basic Contract: River Clyde Homes (468,020) (468,020) (468,020)

Christmas Lights (35,400) (35,400) (35,400)

49





Division: Grounds Maintenance



Events Income (27,220) (27,220) (27,220)

Grounds Maintenance Recharge to Education (132,630) (132,630) (132,630)

Grounds Maintenance Recharge to Roads (28,140) (28,140) (28,140)

Recharges (36,000) (36,000) (36,000)

NET EXPENDITURE 2,494,980 2,494,980 2,301,980



Grounds Maintenance 2,386,150 2,386,150 2,193,150

Pets' Corner 108,830 108,830 108,830

NET EXPENDITURE 2,494,980 2,494,980 2,301,980

50





Division: Registrars



EMPLOYEE COSTS 250,680 250,680 224,680

Salaries - Other 250,680 250,680 224,680


PROPERTY COSTS 31,310 31,310 31,310

Cleaning Materials 120 120 120








Postage 810 810 810



Training 440 440 440

INCOME (89,880) (91,520) (93,200)

Recoveries (24,210) (24,210) (24,210)


NET EXPENDITURE 196,240 194,600 166,920



Registrars 196,240 194,600 166,920

NET EXPENDITURE 196,240 194,600 166,920

51





Division: Street Cleaning



EMPLOYEE COSTS 1,259,980 1,259,980 1,259,980

Non Teachers 1,084,530 1,084,530 1,084,530

Salaries 882,520 882,520 882,520



Overtime 42,500 42,500 42,500

Salaries - Other 175,450 175,450 175,450



PROPERTY COSTS 102,490 102,490 102,490


Electricity 5,420 5,420 5,420

Gas 3,650 3,650 3,650


Non Contract Waste Disposal 18,000 18,000 18,000



Rates 5,990 5,990 5,990


Water 2,470 2,470 2,470



Supply & Maintenance of Bins 5,060 5,060 5,060


Traffic Management 5,560 5,560 5,560






Training 1,500 1,500 1,500


Fly Tipping Contingency Fund 12,410 12,410 12,410

INCOME (10,110) (10,110) (10,110)

Recharges (10,110) (10,110) (10,110)

NET EXPENDITURE 1,513,590 1,493,590 1,493,590

52





Division: Street Cleaning



Street Cleaning 1,513,590 1,493,590 1,493,590

NET EXPENDITURE 1,513,590 1,493,590 1,493,590

53




Service: ICT

Division: ICT



EMPLOYEE COSTS 1,436,510 1,436,510 1,300,510

Non Teachers 1,441,660 1,441,660 1,305,660

Salaries 1,145,090 1,145,090 1,009,090

Superannuation 201,230 201,230 201,230


Salaries - Other (17,210) (17,210) (17,210)



Overtime 2,810 2,810 2,810


PROPERTY COSTS 128,520 128,520 128,520






Computer Consumables 2,390 2,390 2,390

Computer Hardware Maintenance 28,710 23,710 23,710

Computer Hardware Upgrades 3,870 3,870 3,870





TRANSPORT & PLANT COSTS 60 60 60

Internal Transport - Fuel 60 60 60


Insurance 13,500 13,500 13,500

Mobile Phones 4,000 4,000 4,000

Postage 720 720 720


Telephone Line Rental: Costs 69,170 111,170 111,170

Telephone Line Rental: Recharges 268,000 268,000 268,000

Telephones 4,580 4,580 4,580

Telephones: Corporate Calls 45,230 45,230 45,230





54




Service: ICT

Division: ICT



INCOME (346,270) (351,750) (357,240)

Line Rental Charges (268,000) (268,000) (268,000)

Other Income (4,100) (4,200) (4,300)


SLA: Inverclyde Leisure (58,800) (63,800) (68,800)

NET EXPENDITURE 2,171,860 2,203,030 2,046,190



ICT 2,171,860 2,203,030 2,046,190

NET EXPENDITURE 2,171,860 2,203,030 2,046,190

55




Service: Finance

Division: All



EMPLOYEE COSTS 3,876,400 3,786,400 3,706,400

Non Teachers 3,901,480 3,811,480 3,731,480

Salaries 3,123,510 3,033,510 2,953,510

Superannuation 541,860 541,860 541,860


Salaries - Other (49,010) (49,010) (49,010)



Overtime 17,460 17,460 17,460


PROPERTY COSTS 244,580 244,580 244,580










Water Purchase 3,170 3,170 3,170


Agency Fees 65,880 65,880 65,880


Insurance 12,070 12,070 12,070

Legal Expenses 2,840 2,840 2,840

Legal Expenses: Sheriff Officer 164,940 164,940 164,940

Legal Fees 1,970 1,970 1,970


Postage 82,040 82,040 82,040



Telephone Line Rental: Costs 1,650 1,650 1,650

Telephones 5,310 5,310 5,310

Training 5,000 5,000 5,000


Scotland Excel 63,660 63,660 63,660

Commission: Sheriff Officer 24,800 24,800 24,800

Council Tax Reduction Scheme 7,225,180 7,225,180 7,225,180

Discretionary Housing Payments 212,070 212,070 212,070

Discretionary Relief 80,140 80,140 80,140

Increase / (Decrease) Bad Debt Provision 40,000 40,000 40,000

56




Service: Finance

Division: All



Miscellaneous 1,503,000 900,000 1,100,000

Rent Allowances (Private) 35,543,820 35,543,820 35,543,820

Rent Rebates (Council) 885,470 885,470 885,470

Security Services 6,190 6,190 6,190

Renfrewshire Valuation Board 540,800 540,800 540,800

INCOME (39,943,570) (45,380,740) (45,380,920)

Charges to Health Board (13,000) (13,000) (13,000)

Discretionary Housing Payment Grant (212,070) (212,070) (212,070)

Council Tax Reduction Scheme (1,871,400) (7,308,400) (7,308,400)

DWP Housing & Council Tax Benefits Admin (817,850) (817,850) (817,850)

DWP Rent Allowances (Private) (35,414,410) (35,414,410) (35,414,410)

DWP Rent Rebates (Council) (554,440) (554,440) (554,440)

HB Overpayments - Debtors Invoiced (130,000) (130,000) (130,000)

Insurance Recharge (77,250) (77,250) (77,250)

Legal Fees Recoveries (157,650) (157,650) (157,650)

Loans Fund Recharge (44,000) (44,000) (44,000)

Other Income (111,000) (111,170) (111,350)

Other Income - C/T Cashiers (17,000) (17,000) (17,000)

Recharge Common Good/Trust Funds (8,000) (8,000) (8,000)

SLA: River Clyde Homes (29,000) (29,000) (29,000)

Statutory Additions (260,000) (260,000) (260,000)

Scottish Water Agency Fee (226,500) (226,500) (226,500)

NET EXPENDITURE 10,859,160 4,728,990 4,848,810



Service Management 135,740 135,740 135,740

Accountancy & Exchequer 2,498,220 2,408,050 2,336,870

Procurement 286,200 286,200 286,200

Revenues & Customer Services

Management 83,000 83,000 74,000

Council Tax (2,220) (2,220) (2,220)

Non-Domestic Rates 89,240 89,240 89,240

Benefits 7,295,540 1,255,540 1,455,540

Customer Service Centre 473,440 473,440 473,440

NET EXPENDITURE 10,859,160 4,728,990 4,848,810

57


Committee: Education & Communities

Corporate Director: Education, Communities & Organisational Development

Service: All

Division: All




Education 66,347,180 65,678,310 65,325,070

Inclusive Education, Culture & Corporate Policy 11,178,150 10,898,830 10,752,420

Safer & Inclusive Communities 8,923,620 8,622,960 8,396,220

Organisational Development, HR & Communications 1,897,760 1,850,900 1,728,900

NET EXPENDITURE 88,480,650 87,184,940 86,336,550

58




Service: Education




EMPLOYEE COSTS 133,940 133,940 133,940

Non Teachers 133,940 133,940 133,940

Salaries 102,030 102,030 102,030



Travel 400 400 400

NET EXPENDITURE 133,940 133,940 133,940




NET EXPENDITURE 133,940 133,940 133,940

59




Service: Education

Division: All



EMPLOYEE COSTS 40,068,400 39,461,930 39,203,230

Teachers 32,050,430 31,499,120 31,353,630

Permanent Teachers - Salaries 25,145,030 24,818,060 24,672,570

Permanent Teachers - Superannuation 3,733,680 3,727,820 3,727,820

Permanent Teachers - National Insurance 2,067,450 2,064,190 2,064,190

Permanent Teachers - Travel 59,370 58,150 58,150

Daily Rate Teachers - Salaries 981,820 981,900 981,900

Foreign Teachers - Salaries 6,080 - -

Probationer Teachers - Salaries 199,000 49,000 49,000

Teachers - Roll Reduction (142,000) (200,000) (200,000)

Non Teachers 8,127,610 8,072,450 7,959,240

Salaries 6,561,680 6,506,800 6,399,180

Superannuation 1,152,090 1,152,090 1,147,920


Travel 6,570 6,290 6,270


Salaries - Other (196,000) (196,000) (196,000)


Sessional 86,360 86,360 86,360

Sessional - Basic 86,360 86,360 86,360

PROPERTY COSTS 6,685,170 6,634,670 6,634,670

Contract Cleaning 1,045,790 1,045,790 1,045,790


Council Tax 13,620 13,620 13,620

Electricity 546,600 546,600 546,600

Gas 685,260 696,570 696,570

Grounds Maintenance 130,230 130,230 130,230

Heating Oil 156,310 8,000 8,000

Janitor Supplies Non-Delegated 7,690 7,690 7,690



Rates 2,651,150 2,742,150 2,742,150

Refuse Collection 127,600 127,600 127,600

Rents 500 500 500


Water 223,260 221,760 221,760


Catering Statutory 2,388,100 2,388,100 2,388,100

Education Supplies 606,450 599,450 599,450

Kitchen Equipment 11,000 11,000 11,000

60




Service: Education

Division: All



GLOW / SSDN Supplies 190,670 190,670 190,670

Other Supplies & Services 5,000 2,000 -

School Milk 105,380 105,380 105,380

Text Books & Library Books 22,260 22,260 22,260


TRANSPORT & PLANT COSTS 1,538,140 1,538,140 1,538,140


External Transport 93,000 93,000 93,000





Pupil Transport - SPT Contract 1,262,620 1,262,620 1,262,620


Insurance 237,040 237,040 237,040


Telephones 11,070 10,720 10,720


Early Years Framework 55,020 54,020 54,020

Clothing Grants 162,170 162,170 162,170

Early Years Partner Providers 230,000 230,000 230,000

Education Gateway Payment 15,980 15,980 15,980

HQ Purchase of School Licences 36,000 36,000 36,000

ASN Support 6,000 6,000 6,000

Miscellaneous 3,000 3,000 3,000

Nutrition in Schools 34,710 33,300 33,300


Parent Councils 11,040 11,040 11,040

Parental Involvement 9,000 9,000 9,000

PE Facilities / Transport 7,360 7,360 7,360

Registration Fees 2,730 2,730 2,730

Skills Development 20,250 20,250 20,250

SE Determined to Succeed Grant Expenditure 80,290 80,290 45,290

SE Gaelic Grant Expenditure 2,230 2,230 2,230

SEEMIS Group Admin Charge 75,520 75,170 75,170

SEMP - Unitary Charge 6,096,000 5,906,000 5,906,000

SEMP - School Closure Savings 4,416,990 4,654,300 4,752,300

SEMP - Extra Finance 3,210,000 3,210,000 3,210,000

Soc / Voc Residential Courses 5,000 4,750 4,750

SQA 385,080 382,980 382,980

Staff Development Training 161,520 161,520 161,520

61




Service: Education

Division: All



Supported Study 58,530 55,360 55,360

Workforce Development Grant 12,180 10,180 10,180

INCOME (1,401,860) (1,431,640) (1,462,180)

EEC School Milk Subsidy (34,920) (34,920) (34,920)

Other Income (23,350) (23,350) (23,350)

Other Internal Income (10,000) (10,000) (10,000)

Parental Contributions (205,110) (209,480) (213,990)

School Meals Income (1,046,480) (1,071,890) (1,097,920)

SE Grant - Gaelic (82,000) (82,000) (82,000)

FUTURE YEARS SAVING TO BE ALLOCATED - - (125,000)

NET EXPENDITURE 66,347,180 65,678,310 65,325,070



Quality Improvement 247,040 231,220 231,220

Primary Schools 20,217,240 20,118,100 20,088,120

Secondary Schools 24,914,450 24,507,680 24,362,170

Early Years Education 5,998,620 5,856,220 5,644,680

Other Schools General 517,350 474,070 409,860

Nutrition in Schools 41,370 39,960 39,960

Breakfast Clubs 103,490 101,590 101,590

Education Initiatives 139,630 134,170 134,170

School Estate Management Plan 14,167,990 14,215,300 14,313,300

NET EXPENDITURE 66,347,180 65,678,310 65,325,070

62




Service: Inclusive Education, Cultural & Corporate Policy

Division: All



EMPLOYEE COSTS 8,522,650 8,409,400 8,359,400

Teachers 4,024,330 3,975,280 3,939,280

Permanent Teachers - Salaries 2,791,660 2,744,660 2,708,660

Permanent Teachers - Superannuation 402,480 402,480 402,480

Permanent Teachers - National Insurance 231,320 231,320 231,320

Permanent Teachers - Other Employee Costs 570 570 570

Permanent Teachers - Travel 13,850 11,850 11,850

Daily Rate Teachers - Salaries 25,000 25,000 25,000

Music Teachers - Salaries 412,760 412,760 412,760

Music Teachers - Superannuation 54,900 54,900 54,900

Music Teachers - National Insurance 30,030 30,030 30,030

Music Teachers - Other Employee Costs 61,410 61,410 61,410

Music Teachers - Travel 350 300 300

Non Teachers 4,488,940 4,425,340 4,411,340

Salaries 3,821,820 3,770,540 3,756,540

Superannuation 474,910 466,310 466,310


Travel 3,700 3,400 3,400

Other Employee Cost 20,810 20,510 20,510

Salaries - Other (48,000) (48,000) (48,000)


Sessional 40,520 39,920 39,920

Sessional - Basic 35,010 35,010 35,010

Sessional - National Insurance 970 970 970

Sessional - Overtime 4,540 3,940 3,940


Other Costs 6,860 6,860 6,860

Overtime 7,420 7,420 7,420


PROPERTY COSTS 785,200 776,770 776,770



Electricity 86,780 91,510 91,510


Gas 90,540 92,420 92,420

Grounds Maintenance 1,820 1,820 1,820

Health & Safety 1,160 1,160 1,160

Janitor Supplies Non-Delegated 580 580 580


63





Division: All





Rates 152,120 152,120 152,120


Rents & Feu Duties 11,720 11,720 11,720



Water 57,650 59,920 59,920



Catering 3,800 3,600 3,600

Catering Statutory 101,610 101,610 101,610

CDs & Cassettes 27,140 25,140 25,140


Education Supplies 108,270 108,020 108,020

Electronic Resources 9,200 8,700 8,700

Goods for Resale 8,810 8,310 8,310

Library Management System 11,880 11,760 11,760

Maintenance of Office Equipment 7,440 7,440 7,440

Newspapers & Periodicals 7,150 6,950 6,950

Newspapers, Journals & Directories 540 540 540



School Milk 3,600 3,600 3,600




External Transport 551,300 530,310 524,100







EMA Administration Grant Expenditure 25,000 25,000 25,000

Insurance 26,640 26,640 26,640

Legal Expenses 8,140 7,640 7,640

Membership Fees / Subs 13,750 13,750 13,750

Mobile Phones 8,260 7,760 7,760


Postage 11,310 9,910 9,910

64





Division: All





Telephones 4,350 4,310 4,310

TV Licences 150 150 150


ASN Accessability 20,000 20,000 20,000

ASN Placements 574,220 486,020 435,860

Clothing Grants 5,000 5,000 5,000

Copyrights / Performing Rights 1,310 1,010 1,010

EMA Payments 560,000 560,000 560,000

Exhibitions / Concerts 7,120 6,620 6,620

Health & Safety at Work 340 310 310

ASN Support 65,720 59,400 59,400

Nutrition in Schools 700 700 700


Other Hospitality 2,750 2,250 2,250

Other Subscriptions 1,000 700 700

Payments to Health Boards 230,460 229,460 229,460


PE Facilities / Transport 750 750 750

People's Network 30,920 29,920 29,920

SQA 4,800 4,800 4,800

Supported Study 1,470 1,470 1,470

INCOME (964,600) (972,660) (980,910)

Audio Visual Subs / Charges (19,460) (19,460) (19,460)

Fax Machine Income (1,560) (1,560) (1,560)

Grant Income (25,000) (25,000) (25,000)

Hall Lets (1,000) (1,000) (1,000)

Income (450) (460) (470)

Income from Other Local Authorities (285,920) (293,070) (300,400)

Music Instruction Fees (10,470) (10,470) (10,470)

Other Income (563,100) (563,100) (563,100)

Overdues / Damages (13,940) (13,940) (13,940)

Parental Contributions (5,640) (5,780) (5,920)

Photocopying Charges (5,250) (5,250) (5,250)

Rental Income (3,130) (3,210) (3,290)

Sale of Withdrawn Books (2,600) (2,600) (2,600)


School Meals Income (8,520) (8,730) (8,940)

NET EXPENDITURE 11,178,150 10,898,830 10,752,420

65





Division: All



Educational Support 663,830 662,370 637,370

Quality Improvement 171,380 171,380 171,380

Education ASN 7,416,140 7,225,100 7,111,050

Music Service 662,990 619,840 619,840

Psychological Services 580,780 577,830 577,830

Libraries 1,253,640 1,214,870 1,207,900

Museum 251,860 250,150 249,760

Corporate Policy 177,530 177,290 177,290

NET EXPENDITURE 11,178,150 10,898,830 10,752,420

66




Service: Safer & Inclusive Communities

Division: All



EMPLOYEE COSTS 4,805,080 4,736,110 4,584,110

Non Teachers 4,662,060 4,599,060 4,447,060

Salaries 3,748,400 3,696,930 3,575,560

Superannuation 535,560 528,190 507,040


Atypical Allowance Daytime 19,060 19,060 19,060

Atypical Allowance Evening 4,010 4,010 4,010

Atypical Allowance Weekend 10,040 10,040 10,040

Atypical Allowance Night Time 10,070 10,070 10,070

Overtime 8,340 8,340 8,340

Travel 19,000 19,000 19,000

Other Employee Cost 18,560 18,560 18,560

Salaries - Other (46,930) (46,930) (46,930)


Sessional 90,030 84,060 84,060

Seasonal Wages 14,650 14,650 14,650

Sessional - Basic 74,380 68,410 68,410

Sessional - Travel 1,000 1,000 1,000


Coaching Fees 12,000 12,000 12,000

Overtime 60,510 60,510 60,510


PROPERTY COSTS 230,290 230,780 231,270

CCTV Maintenance Contract & Expenses 37,500 37,500 37,500


Electricity 13,120 13,120 13,120

Gas 5,150 5,150 5,150



Rates 19,180 19,180 19,180

Refuse Collection 800 800 800



Calibration Service 2,500 2,500 2,500



Education Supplies 700 700 700

Kennelling of Dogs 9,040 9,040 9,040

67





Division: All



Laundry 150 150 150

Materials 1,000 1,000 1,000

Inverclyde Leisure Hall Management Fee 400,080 400,080 400,080

Monitoring - General 5,120 5,120 5,120



Photocopier Rental 6,090 6,090 6,090

Purchase of Food Samples 380 380 380

Rental of Vending Machine 300 300 300

Sport & Leisure Management Fee 1,202,000 1,073,000 1,056,000









Insurance 13,150 13,150 13,150


Postage 3,210 3,210 3,210


Publicity 1,900 1,900 1,900


Telephones 10,960 10,960 10,960

Training 3,260 3,260 3,260


Care & Repair Contribution 50,070 50,070 20,070

Children 1st 38,000 38,000 38,000

Contribution to Muirshiel Regional Park 252,400 252,400 252,400

Domestic Incident Alarms 460 460 460

Free Swimming Initiative 242,000 242,000 242,000

Miscellaneous 65,800 65,800 65,800


Other Hospitality 110 110 110

Payment to Birkmyre Trust 12,000 12,000 12,000


Payments to Voluntary Organisations 237,290 237,290 237,290

Sexual Abuse Line 18,000 18,000 18,000

Voluntary Organisation Projects 381,430 331,430 281,430

68





Division: All



INCOME (946,100) (948,280) (950,510)

Clyde Muirshiel Rents (22,310) (22,310) (22,310)

Cricket (420) (420) (420)

Golf Fees (48,310) (49,520) (50,760)

Grant Income (46,720) (46,720) (46,720)

Grant Income - CCTV Contribution from Police (30,000) (30,000) (30,000)

Income from Charges (187,000) (187,000) (187,000)

Leisure Passes - Sales (8,220) (8,220) (8,220)

Other Income (10,160) (10,160) (10,160)

Petroleum (860) (880) (900)

Property Rent (63,720) (63,720) (63,720)

Rodent Officer Fees (7,230) (7,410) (7,600)


School Lets (162,440) (162,440) (162,440)

SE Grant - Gaelic (8,000) (8,000) (8,000)

Sports Scotland Grant (305,330) (305,330) (305,330)

Wasp Infestation Fees (7,830) (8,030) (8,230)

NET EXPENDITURE 8,923,620 8,622,960 8,396,220



Health Protection 2,363,210 2,166,470 2,083,690

Community Learning & Development 2,590,000 2,611,030 2,627,030

Community Safety & Wellbeing 3,970,410 3,845,460 3,685,500

NET EXPENDITURE 8,923,620 8,622,960 8,396,220

69


Committee: Policy & Resouces


Service: Organisational Development, H.R. & Communications

Division: ALL



EMPLOYEE COSTS 1,576,970 1,534,970 1,412,970

Non-Teachers 1,583,280 1,541,280 1,419,280

Salaries 1,254,600 1,221,300 1,127,210

Superannuation 222,530 216,320 196,650


Overtime 2,710 2,710 2,710

Travel 4,430 4,430 4,430

Other Employee Costs 350 350 350

Salaries - Other (20,030) (20,030) (20,030)



Interview Expenses 1,610 1,610 1,610

Overtime 1,420 1,420 1,420

Relocation Expenses 6,770 6,770 6,770


PROPERTY COSTS 49,800 49,800 49,800






Flexi Machine 3,190 3,190 3,190





Advertising 82,870 82,010 82,010


Insurance 8,460 8,460 8,460

Job Evaluation Project Team Costs 2,390 2,390 2,390


Postage 9,600 5,600 5,600


Publicity 600 600 600

Telephones 1,400 1,400 1,400

Training 17,530 17,530 17,530


Consultants 99,660 99,660 99,660

Corporate Development & Continuous Improvement 18,070 18,070 18,070


70


Committee: Policy & Resouces


Service: Organisational Development, H.R. & Communications

Division: ALL




CG Funded - Christmas 10,500 10,500 10,500

CG Funded - Comet Festival 13,300 13,300 13,300

CG Funded - Fireworks Display 12,600 12,600 12,600

CG Funded - Highland Games 29,400 29,400 29,400

Workforce Development Fund 48,400 48,400 48,400

INCOME (156,160) (156,160) (156,160)

Payroll Income (15,970) (15,970) (15,970)

Recharge Common Good (65,800) (65,800) (65,800)

SLA: Inverclyde Leisure (74,390) (74,390) (74,390)

NET EXPENDITURE 1,897,760 1,850,900 1,728,900



Organisational Development & H.R. 1,553,690 1,507,690 1,385,690

Events team 75,080 75,080 75,080

Corporate Communtications 268,990 268,130 268,130

NET EXPENDITURE 1,897,760 1,850,900 1,728,900

71


Committee: Health & Social Care

Corporate Director: Community Health & Care Partnership

Service: Health & Social Care

Division: All



Corporate Director 678,180 978,180 1,178,180

Children & Families / Criminal Justice 10,191,370 10,091,120 10,060,870

Community Care & Health 30,103,750 29,490,620 28,464,130

Planning, Health Improvement & Commissioning 4,249,600 4,148,600 4,007,600

Mental Health & Addictions 3,268,120 3,114,120 3,079,120

NET EXPENDITURE 48,491,020 47,822,640 46,789,900

72




Service: Corporate Director




EMPLOYEE COSTS 135,340 135,340 135,340

Non Teachers 133,540 133,540 133,540

Salaries 102,030 102,030 102,030





OTHER EXPENDITURE 616,590 966,590 1,166,590


Supplementation 450,000 800,000 1,000,000

INCOME (73,750) (73,750) (73,750)


FUTURE YEARS SAVING TO BE ALLOCATED - (50,000) (50,000)

NET EXPENDITURE 678,180 978,180 1,178,180



Corporate Director 678,180 978,180 1,178,180

NET EXPENDITURE 678,180 978,180 1,178,180

73



Corporate Director: Community Health Care Partnership

Service: Children & Families / Criminal Justice

Division: All



EMPLOYEE COSTS 6,803,790 6,703,790 6,673,790

Non Teachers 6,587,560 6,487,560 6,457,560

Salaries 5,143,650 5,043,650 5,013,650

Superannuation 883,200 883,200 883,200


Overtime 126,090 126,090 126,090

Travel 20,470 20,470 20,470


Salaries - Other (59,400) (59,400) (59,400)


Sessional 198,280 198,280 198,280

Sessional - Basic 184,310 184,310 184,310

Sessional - National Insurance 7,840 7,840 7,840


Sessional - Superannuation 210 210 210


Other Training Costs 3,760 3,760 3,760



PROPERTY COSTS 306,410 306,410 306,410



Electricity 21,450 21,450 21,450


Gas 37,630 37,630 37,630



Rates 73,630 73,630 73,630


Rents 70,710 70,710 70,710

Water 12,800 12,800 12,800



Client Treatment Courses 19,210 19,210 19,210

Clients Clothing 15,970 15,970 15,970

Clients General Requisites 63,960 63,960 63,960

Clients Holiday & Outings 10,920 10,920 10,920

Contract Catering 67,130 67,130 67,130

Equipment Rental 26,350 26,350 26,350



74





Division: All




Provisions 27,610 27,610 27,610



Fuel 7,460 7,460 7,460

Internal Transport - Drivers 110 110 110




Vehicle & Plant Allocations 5,490 5,490 5,490


Advertising 5,440 5,440 5,440

Allocation from Administration 92,930 92,930 92,930


Legal Expenses 20,140 20,140 20,140

Membership Fees / Subs 3,000 3,000 3,000


Postage 12,800 12,800 12,800


Telephones 8,540 8,540 8,540


Adoption Allowances 281,420 281,420 281,420

Carers Service Plan 31,470 31,470 31,470

Childrens Act - Section 29 46,370 46,370 46,370

Children's Act Section 30 14,380 14,380 14,380

Children's Panel Expenses 25,890 25,890 25,890

Copyrights / Performing Rights 290 290 290

Custody Payments / Link Carers 344,070 344,070 344,070

Direct Payments 29,400 29,400 29,400

Fostering - Fee Based 234,500 234,500 234,500

Grants 10,420 10,420 10,420

Grants to Voluntary Organisations 97,780 97,780 97,780

Home Care Children 27,440 27,440 27,440


Payments to Foster Parents - Discretionary 1,960 1,960 1,960

Payments to Foster Parents - Standard 467,450 467,450 467,450


75





Division: All




Payments to Other Local Authorities 18,000 18,000 18,000

Payments to Support Providers 133,080 133,080 133,080


Respite 172,450 172,450 172,450

Scotland Act - Section 29 9,660 9,660 9,660

Section 12 Grants 15,730 15,730 15,730

Supplementation 2,198,900 2,198,900 2,198,900

Support for Young People Leaving Care 54,690 54,690 54,690

Youth Crime Strategy 35,330 35,330 35,330

INCOME (2,122,470) (2,122,720) (2,122,970)


Grant Income (1,954,330) (1,954,330) (1,954,330)

Income (84,650) (84,650) (84,650)

Other Income (42,150) (42,400) (42,650)

NET EXPENDITURE 10,191,370 10,091,120 10,060,870



Children & Families 10,191,370 10,091,120 10,060,870

Criminal Justice (Fully Grant Funded) - - -

NET EXPENDITURE 10,191,370 10,091,120 10,060,870

76




Service: Community Care & Health

Division: All



EMPLOYEE COSTS 12,618,550 12,280,550 11,967,550

Non Teachers 12,421,160 12,083,160 11,770,160

Salaries 10,697,340 10,359,340 10,046,340

Superannuation 866,990 866,990 866,990


Overtime 22,020 22,020 22,020

Salaries - Other (95,590) (95,590) (95,590)


Sessional 96,970 96,970 96,970

Sessional - Basic 82,010 82,010 82,010



Sessional - Superannuation 2,650 2,650 2,650


Other Staff Costs 360 360 360



PROPERTY COSTS 303,840 303,840 303,840



Electricity 46,290 46,290 46,290


Gas 31,430 31,430 31,430


Rates 37,000 37,000 37,000

Rents & Feu Duties 32,190 32,190 32,190

Water 11,790 11,790 11,790


Aids & Adaptations 242,130 242,130 242,130

Clients General Requisites 33,820 33,820 33,820


Contract Catering 120,210 120,210 120,210

Equipment Rentals 16,420 16,420 16,420

Handcraft Materials 810 810 810



Provisions 35,270 35,270 35,270

Special Events 780 780 780

Tools & Equipment 34,470 34,470 34,470

77





Division: All




External Hires 142,080 142,080 142,080






Advertising 1,350 1,350 1,350

Legal Expenses 14,540 14,540 14,540


Postage 12,400 12,400 12,400


Promotions & Publicity 2,120 2,120 2,120

Telephones 17,850 17,850 17,850


Additional Support Core Hours 2,635,450 2,635,450 2,635,450

Community Based Home Care 28,040 28,040 28,040

Consultants 8,000 8,000 8,000

Delayed Discharge Plan 937,800 937,800 937,800

Direct Payments 224,110 224,110 224,110

External Home Helps 1,930,820 1,855,820 1,615,820

Free Personal Care - Home Care 307,700 307,700 307,700

Free Personal Care - Nursing Homes 1,691,020 1,691,020 1,691,020

Grants 1,024,670 1,024,670 1,024,670






Payments to Support Providers 2,091,420 1,991,420 1,891,420

Performing Rights 730 730 730

Residential Nursing 8,742,040 8,742,040 8,442,040

Respite 590,950 590,950 590,950

Supplementation 2,521,570 2,521,570 2,521,570

78





Division: All



INCOME (7,203,110) (7,274,240) (7,347,730)


Disabled Badge Fees (3,300) (16,380) (30,460)

Income from Other Local Authorities (178,040) (181,880) (185,820)

Other Income (60,000) (60,000) (60,000)

R.T. (Resource Transfer) Income (6,295,750) (6,295,750) (6,295,750)


NET EXPENDITURE 30,103,750 29,490,620 28,464,130



Elderly 22,201,660 21,953,470 21,173,120

People With Learning Disabilities 5,547,310 5,296,430 5,115,380

Physically Sensory Disabled 2,354,780 2,240,720 2,175,630

NET EXPENDITURE 30,103,750 29,490,620 28,464,130

79




Service: Planning, Health Improvement & Commissioning

Division: All



EMPLOYEE COSTS 3,127,300 3,026,300 2,926,170

Non Teachers 3,144,060 3,043,060 2,942,930

Salaries 2,565,290 2,492,740 2,414,790

Superannuation 413,950 392,350 375,830


Overtime 3,820 3,820 3,820

Salaries - Other (37,000) (37,000) (37,000)



Other Staff Costs 7,500 7,500 7,500


PROPERTY COSTS 247,350 247,350 247,350



Electricity 6,330 6,330 6,330


Heating Oil 32,300 32,300 32,300




Rates 42,770 42,770 42,770

Rents 100 100 100


Water 7,140 7,140 7,140



Equipment Rental 14,260 14,260 14,260








Vehicle & Plant - Repairs & Maintenance 1,090 1,090 1,090


Advertising 760 760 760

Insurance 106,330 106,330 106,330

Legal Expenses 29,240 29,240 29,240

Mobile Phones 25,360 25,360 25,360


Postage 9,400 9,400 9,400

80




Service: Planning, Health Improvement & Commissioning

Division: All




Promotions & Publicity 1,750 1,750 1,750

Specific Grant 126,770 126,770 126,770

Telephones 52,810 52,810 52,810

Training 8,510 8,510 8,510






Registration Fees 23,440 23,440 23,440

INCOME (301,230) (301,230) (301,230)


Management Costs Recharge - Criminal Justice (136,000) (136,000) (136,000)

R.T. (Resource Transfer) Income (105,040) (105,040) (105,040)

FUTURE YEARS SAVING TO BE ALLOCATED - - (40,870)

NET EXPENDITURE 4,249,600 4,148,600 4,007,600



Service Strategy 2,098,270 2,097,270 2,056,270

Support Services 2,151,330 2,051,330 1,951,330

NET EXPENDITURE 4,249,600 4,148,600 4,007,600

81




Service: Mental Health & Addictions

Division: All



EMPLOYEE COSTS 3,214,340 3,180,340 3,167,340

Non Teachers 3,150,710 3,116,710 3,103,710

Salaries 2,553,860 2,527,460 2,517,710

Superannuation 390,030 384,810 382,470


Overtime 6,630 6,630 6,630

Salaries - Other (33,000) (33,000) (33,000)


Sessional 35,720 35,720 35,720

Seasonal Wages 10,840 10,840 10,840

Sessional - Basic 21,770 21,770 21,770




PROPERTY COSTS 649,240 639,240 639,240

Cleaning General 23,000 23,000 23,000



Council Tax 37,110 37,110 37,110

Electricity 24,690 24,690 24,690


Gas 20,430 20,430 20,430


Rates 46,090 46,090 46,090

Rents & Feu Duties 344,580 344,580 344,580


Repairs & Maintenance - Other 420 420 420

Water 6,780 6,780 6,780


Client Treatment Courses 10,040 10,040 10,040

Clients Treatment Courses 4,620 4,620 4,620

Equipment Rentals 12,340 12,340 12,340



Provisions 6,500 6,500 6,500




Fuel 90 90 90

Other Transport Costs 2,000 2,000 2,000

82





Division: All





Legal Expenses 55,000 55,000 55,000

Legal Fees 5,580 5,580 5,580

Membership Fees / Subs 350 350 350


Postage 4,410 4,410 4,410


Telephones 3,680 3,680 3,680



Additional Support Core Hours 31,900 31,900 31,900

Community Based Mental Health 29,840 29,840 29,840

Direct Payments 124,000 124,000 124,000

Flexible Budget 243,870 243,870 243,870

Grants 588,360 588,360 588,360


Health & Safety 700 700 700

Homeless Accommodation 26,680 26,680 26,680



Payments to Support Providers 1,312,540 1,312,540 1,312,540

Supplementation 491,860 491,860 469,860

INCOME (4,102,300) (4,132,300) (4,132,300)


Homeless Rents (958,570) (988,570) (988,570)

Homelessness Support Grant (130,000) (130,000) (130,000)

R.T. (Resource Transfer) Income (2,397,560) (2,397,560) (2,397,560)

Recharges (37,000) (37,000) (37,000)

Recoveries (Tenants Electricity) (1,890) (1,890) (1,890)

FUTURE YEARS SAVING TO BE ALLOCATED - (20,000) (20,000)

NET EXPENDITURE 3,268,120 3,114,120 3,079,120

83





Division: All



Mental Health 1,412,000 1,358,000 1,323,000

Addictions 1,226,800 1,166,800 1,166,800

Homelessness 629,320 589,320 589,320

NET EXPENDITURE 3,268,120 3,114,120 3,079,120

84




Service: Miscellaneous

Division: Miscellaneous


SUBJECTIVE ANALYSIS 2013/14 2014/15 2015/16


Added Years - Monthly 924,200 924,200 924,200

Added Years Lump Sum - Teachers 125,140 125,140 125,140

Added Years Monthly - Teachers 296,820 296,820 296,820

Audit Fees 269,960 269,960 269,960

General Bad Debt Provision 20,000 20,000 20,000

Capital Programme 200,000 200,000 300,000

Inflation Contingency 2,852,420 6,944,420 10,975,220

Pension Increases 658,990 658,990 658,990

Pension Increases - Teachers 217,530 217,530 217,530

Pressures Contingency 50,000 50,000 650,000

INCOME (226,440) (226,440) (226,440)

Internal Resources Interest (226,440) (226,440) (226,440)

NET EXPENDITURE 5,388,620 9,480,620 14,211,420


OBJECTIVE ANALYSIS 2013/14 2014/15 2015/16

Miscellaneous 5,388,620 9,480,620 14,211,420

NET EXPENDITURE 5,388,620 9,480,620 14,211,420

85

86

SECTION 2: CAPITAL BUDGETS

87

88

2013/14 2014/15 2015/16

£000 £000

Government Capital Support 5,857 7,838 6,000 19,695

Less: Allocation to School Estate (4,500) (4,800) (4,300) (13,600)

Capital Receipts 865 220 772 1,857

Capital Grants 468 125 - 593

Prudential Funded Projects 6,163 25,578 6,102 37,843

Balance B/F From 12/13 (Exc School Estate) 623 - - 623

Capital Funded from Current Revenue 9,041 8,726 2,833 20,600

School Estate Management Plan Funding 22,838 12,016 6,365 41,219

41,355 49,703 17,772 108,830

Total Expenditure 39,193 50,943 19,889 110,025

(Shortfall)/Under Utilisation of Resources (1,195)

General Fund Capital Programme - 2013/16

Available Resources

Total

£000 £000

89

2013/14 2014/15 2015/16

£000 £000

Capital Receipts

Kilmacolm Community Centre/Library 350 - - 350

Vehicle Sales (Part funds Vehicle replacement Programme) 146 220 772 1,138

Contribution, Inverkip Community Facility 300 - - 300

Contribution to SV Comet 69 - - 69

Capital Receipts Total 865 220 772 1,857

Capital Grants

Sports Scotland 383 - - 383

Cycling, Walking & Safer Streets 85 125 - 210

Capital Grants Total 468 125 - 593

Prundentially Funded Projects

Additional ICT (PC & Whiteboards Refresh) 68 68 68 204

Greenock Parking Strategy - 150 - 150

Vehicle Replacement Programme 217 978 2,198 3,393

Asset Management Plan - Offices 2,175 6,330 493 8,998

Asset Management Plan - Borrowing in Lieu of Receipts - 920 - 920

Asset Management Plan - Depots 1,900 8,279 1,183 11,362

Leisure & Pitches Strategy 1,388 1,093 - 2,481

Kylemore Childrens Home 100 - - 100

Modernisation Fund 119 350 - 469

Watt Complex Refurbishment 150 2,750 - 2,900

Gourock One Way System - 2,500 - 2,500

Roads Asset Management Plan - 2,100 2,100 4,200

Surplus Prudential Borrowing due to Project Savings 46 60 60 166

Prudentially funded Total 6,163 25,578 6,102 37,843

Capital Financed from Current Revenue

Regeneration of Port Glasgow Town Centre 290 450 - 740

Play Areas 295 300 - 595

SWIFT Finance Module 35 - - 35

Lunderston Bay 120 43 - 163

Scheme of Assistance 433 433 433 1,299

Aids & Adaptations (Earmarked Reserve) 100 - - 100

Flooding Strategy 42 1,250 - 1,292

Additional Funding for Road Improvements - - - -

Greenock Parking Strategy 104 100 - 204

Roads Asset Management Plan 2,727 2,400 2,400 7,527

Broomhill Community Facility (Community Facility Fund) 150 - - 150

Inverkip Community Facility - 900 - 900

Modernisation Fund 25 - - 25

Port Glasgow Town Centre, Town Hall Refresh 170 20 - 190

Watt Complex Refurbishment - 1,000 - 1,000

Community Facilities Investment - 750 - 750

Blaes Football Parks - 830 - 830

Broomhill Regeneration - 250 - 250

Use of General Fund Reserves 4,550 - - 4,550

CFCR Total 9,041 8,726 2,833 20,600


Sources of Income

Total

£000 £000

90

2013/14 2014/15 2015/16

£000 £000

Policy & Resources

Completion of Existing Programme 307 - - 307

Annual Allocation (ICT) 515 515 515 1,545

Upgrade to Data Centre 190 - - 190

Modernisation Fund 144 350 - 494

SV Comet 69 - - 69

Policy & Resources Total 1,225 865 515 2,605

Environment & Regeneration

Completion of Existing Programme (Property Services) 436 100 - 536

Annual Allocation (Property Services) 1,000 1,000 1,000 3,000

Central Gourock Development 774 3,500 - 4,274

Regeneration of Port Glasgow Town Centre 290 450 - 740

Broomhill Regeneration - 250 - 250

Leisure & Pitches Strategy 1,738 1,093 - 2,831

Greenock Town Centre 7 - - 7

Port Glasgow Town Centre Refresh of Town Hall 170 20 - 190

Asset Management Plan - Offices 2,175 6,330 493 8,998

Asset Management Plan - Depots 1,900 8,279 1,183 11,362

Completion of Existing Programme (Roads) 304 130 - 434

Annual Allocation (Roads) 100 100 100 300

Flooding Works 42 1,250 - 1,292

Additional Fund For Road Improvements - - - -


Greenock Parking Strategy 104 250 - 354

Vehicle Replacement Programme 363 1,198 2,970 4,531

Play Areas 295 300 - 595

Annual Allocation (Zero Waste Fund) 80 80 80 240

Completion of Existing Programme (Environmental & Planning) 50 - - 50

Environment & Regeneration Total 13,855 30,130 11,626 55,611

Education & Communities

Scheme of Assistance/Aids & Adaptations 765 1,301 1,383 3,449

Contribution to Watt Complex Refurbishment 150 3,750 - 3,900

Primary School Pitch Upgrading - 830 - 830

Inverkip Community Facility 225 1,301 - 1,526

Community Facilities Investment - 750 - 750

School Estate Management Plan 22,838 12,016 6,365 41,219

Education & Communities Total 23,978 19,948 7,748 51,674

CHCP

SWIFT Finance Module 35 - - 35

Kylemore Childrens Home 100 - - 100

CHCP Total 135 - - 135

Total Expenditure 39,193 50,943 19,889 110,025


Approved Programme

Total

£000 £000

91

2013/14 2014/15 2015/16

£000 £000

Note 1

Further Breakdown of SEMP Expenditure

Sacred Heart Decant School Upgrade 355 116 - 471

Gourock HS - Refurb for St Columba's 5,156 1,252 - 6,408

ASN School - New Build 3,734 151 - 3,885

Demolish St Stephens HS 150 408 - 558

Primary School Accelerated Programme 546 - - 546

Ardgowan PS Refurbishment 1,553 3,718 119 5,390

St Patricks PS Refurbishment - 215 2,417 2,632

St Johns Primary 56 1,307 791 2,154

Kilmacolm Primary - 145 1,869 2,014

Balance of Lifecycle Fund 296 487 601 1,384

Balance of Contingency 100 1,100 100 1,300

Port Glasgow Joint Campus Secondary School 9,926 2,981 - 12,907

Future Projects - 19 377 396

Other Projects < £250k 966 117 91 1,174

22,838 12,016 6,365 41,219

Note 2

Introduction of 2015/16 Allocations

Allocations:

SEMP 4,300 4,300

Property 1,000 1,000

Roads 1,400 1,400

SOA 500 500

ICT 447 447

ICT Prudentially funded 120 120

Zero Waste Fund 80 80

7,847 7,847

Resources:

Government Capital Support (Estimated) (6,000) (6,000)

Prudential Borrowing (ICT) (120) (120)

(6,120) (6,120)

Shortfall 1,727 1,727

Note 3

Adjustments Approved - February 2013


Communities Facilities Investment 750 750

Blaes Football Park Replacement 830 830

Play Areas/MUGA's 300 300

Regeneration of Port Glasgow Town Centre 250 250

Regeneration of Broomhill Area 250 250

Additional Funding, Inverkip Community Facility 250 250

ICT Refresh Reduction (52) (52) (52) (156)

1,048 7,078 4,448 12,574

Note 4

Additional Capital Grant *

Government Capital Support 129 129

129 - - 129

* Additional Capital Support announced 7th February 2013, this is in addition to the estimated

£450k included in the original budget figures.


Notes

Total

£000 £000

92

SECTION 3: RESERVES

93

94

INVERCLYDE COUNCIL

GENERAL FUND RESERVES

£000's

Projected Usable Balance 31/3/13 (Report 14/02/13) 9,011

Contribution 2013/14 4,677

Contribution 2014/16 1,814

RAMP Contribution to Loans Charges 2015/16 50

Write back Capital Fund (2013/14) 1,000

Reduce 2013/16 Capital Contribution 450

Extra Capital Grant 2012/14 146

Increase Capital Programme 1.5% limit 355

Use of Balances:

Approved December 2012

Adoption EMR (300)

2013/16 Contingency (600)

2013/16 Capital Programme (2,000)

Increased Costs Inverkip (250)

Increased Officer Capacity (350)

Approved February 2013

Roads Assessment Management Plan (5,900)

Repopulating/Promoting Inverclyde (1,000)

Community Facilities - Capital Investment (750)

Community Grants (52)

Play Areas/MUGA (300)

Blaes Football Park Replacement (830)

Employment Support (330)

Broomhill Area (250)

PG Town Centre (250)

Creative Scotland - Match Funding (250)

Greenock Town Centre - Extra Police (80)

Projected Reserve Balance, 31/3/16 4,011

95

96

SECTION 4: COMMON GOOD FUND

97

98


2013/14 2014/15 2015/16

PROPERTY COSTS 5,000 5,000 5,000




Sundries 300 300 300

Management Allocation 2,200 2,200 2,200

Recharge for Accountancy 6,000 6,000 6,000


Christmas Lights Switch On 10,500 10,500 10,500

Christmas Dinners/Parcels 18,000 18,000 18,000

Christmas Decorations 35,400 35,400 35,400

Gourock Highland Games 29,400 29,400 29,400

Armistice Service 8,300 8,300 8,300

Comet Festival 13,300 13,300 13,300

Fireworks 12,600 12,600 12,600

Rent Relief (Society of the Innocents) 3,100 3,100 3,100

Contingency for future Community Events 2,200 5,800 9,500

INCOME (146,300) (149,900) (153,600)

Gross Rent (188,800) (193,500) (198,300)

Void Rents 44,500 45,600 46,700

Internal Resources Interest (2,000) (2,000) (2,000)

NET EXPENDITURE 0 0 0

EARMARKED FUNDS 68,570 0 0

Replacement of SV Comet 68,570 0 0

TOTAL NET EXPENDITURE 68,570 0 0

Projected Fund Balance as at 31st March 2014 £175,030



COMMON GOOD FUND


99

100

SECTION 5: FINANCIAL REGULATIONS

101

102

1. GENERAL INTERPRETATION 1.1 These Regulations are made in terms of Section 95 of the Local Government

(Scotland) Act 1973 which requires every Local Authority to make arrangements for the proper administration of its financial affairs and to ensure that the proper officer of the Authority has responsibility for those affairs.

The Chief Financial Officer has been designated as "the proper officer" and shall be responsible for advising the Council on financial matters including the determination of Accounting Policies.

1.2 In these regulations unless the context requires otherwise the following

expressions shall have the meanings respectively assigned to them, that is to say:- Council means Inverclyde Council; Committee means all the Committees of the Council including Sub-Committees; Chief Officer means the Chief Executive, Corporate Directors and Heads of

Service. This also refers to and includes other Officers when the stated duties have been delegated;

Budget Manager is a general term for any employee who has been delegated

responsibility for the control of a budget. 1.3 These Regulations are designed to facilitate the smooth running of the Council and

to protect its interests and the interests of Councillors and Officers. The following regulations are made for the proper administration of the Council's financial affairs, Trading Accounts, Trust Funds, The Common Good and Sundry Accounts.

Head Teachers must comply with the Financial Regulations, with the exception of Virement which is defined within the DMR Scheme.

1.4 It shall be the duty of the Chief Financial Officer to ensure that Chief Officers

maintain adequate financial and accounting arrangements. Chief Officers must comply with all guidance on accounting matters issued by the Chief Financial Officer and no accounting arrangements shall be introduced, discontinued or amended without the prior agreement of the Chief Financial Officer.

1.5 Each Chief Officer shall consult with the Chief Financial Officer on the financial

implications of any proposals not provided for under the approved revenue budgets or capital programme before any commitment is made or before reporting thereon to the appropriate Committee of the Council.

1.6 Each Chief Officer shall ensure that proper internal controls are developed and

maintained within financial and other operating systems of their Service. These controls shall be subject to review from time to time as part of the audit process but day to day monitoring of the adequacy and effectiveness of these controls is the responsibility of the Chief Officer concerned.

103

1.7 Chief Officers shall be responsible for ensuring that these financial regulations are complied with in respect of matters falling within their jurisdiction and that all Officers with responsibility for financial matters within their Services are aware of these regulations and comply with them.

1.8 Compliance with the Financial Regulations is compulsory. If any difficulty is

encountered in practice with the Financial Regulations or no provision is applicable to a particular circumstance then the matter should be immediately raised with the Chief Financial Officer. Failure to observe the Financial Regulations may lead to disciplinary action being taken against the Officer responsible.

1.9 These Regulations have been approved at the Full Council and will be formally

reviewed and approved every 4 years.

1.10 These Regulations may be jointly varied or revoked by the Chief Financial Officer, Head of Legal & Democratic Services and the Chief Executive outwith the 4 yearly formal review cycle.

1.11 All terms in these Regulations should be considered generic. 1.12 All monetary values within these Regulations are stated exclusive of VAT. 1.13 In all circumstances where a signature is required an electronic substitute will be

considered appropriate within the authorisation procedures of the relevant system.

104

3. REVENUE BUDGET - PREPARATION AND MONITORING 3.1 The detailed form and timetable to be followed in respect of the Revenue Budget

process shall be determined by the Chief Financial Officer subject to any direction of the Policy & Resources Committee, and following consultation with the Corporate Management Team.

3.2 Estimates of income and expenditure shall be prepared by the Chief Financial

Officer in conjunction with the Corporate Management Team. These estimates will be approved by the Council and shall constitute the Revenue Budget for the relevant financial year.

3.3 The appropriate Committees and the Chief Financial Officer shall be entitled to

receive from any Chief Officer such clarification as is deemed necessary on any item of income and expenditure.

3.4 The inclusion of items in the approved Revenue Budget shall constitute authority

for the appropriate Chief Officer to incur such expenditure in the year concerned, subject to:-

1) The Council's Standing Orders and these Financial Regulations; and 2) Any prior reporting requirements of the appropriate Committee.

3.5 The Chief Financial Officer shall provide Chief Officers with financial statements of

income and expenditure compared with the approved budget on a regular basis and Chief Officers shall be entitled to receive any clarification deemed necessary on any item of expenditure or income.

3.6 Responsibility for ensuring that Revenue Budget provisions are not exceeded shall

rest with the Chief Officer concerned, this responsibility shall not extend to depreciation (the responsibility of the Chief Financial Officer) and those allocations from other Services, where responsibility rests with the budget holder of origin.

3.7 If it appears that expenditure under any budget head may be exceeded or that an

income estimate may not be achieved and if the shortfall cannot be accommodated by the Chief Officer exercising powers of virement in terms of Financial Regulations 4, the Chief Officer, after consultation with the Chief Financial Officer, shall report fully to the Committee concerned. In the event that the Committee is unable to find the amount required elsewhere in its budget, the matter shall be referred to the Corporate Management Team and thereafter the Policy & Resources Committee for consideration.

3.8 Any proposal which would involve incurring revenue expenditure which is not

allowed for in the Revenue Budget shall be reported to the relevant Committee. The report prepared in consultation with the Chief Financial Officer, shall give reasons why the additional funding is necessary and, where appropriate, make proposals for virement in terms of Financial Regulations 4. Should virement not be possible details of the proposal must be reported to the Corporate Management Team prior to reporting to the relevant Committee and thereafter the Policy & Resources Committee for consideration.

105

3.9 The Chief Financial Officer and the relevant Chief Officers, will jointly submit periodic Revenue Budget Monitoring Reports to each Committee detailing expenditure/income incurred and projected for the year and highlighting any relevant matters. Thereafter the Chief Financial Officer shall produce a consolidated position for the Policy & Resources Committee.

Performance Reports for all Significant Trading Operations shall also be prepared and submitted to Committees on a regular basis.

3.10 Councillors shall be entitled to seek explanations for any figure in the Monitoring

Reports and if necessary may refer any matter to the relevant Committee.

106

4. VIREMENT 4.1 The term virement refers to the transfer of budgetary provision from one budget

head to another. 4.2 Subject to limitations referred to in Regulations 4.3 to 4.6, virement may be

exercised by Chief Officers, by Service Committees and by the Policy & Resources Committee. Chief Officers must use either the on-line virement approval or a Virement Approval Form to smooth administration and provide a clear audit trail.

4.3 Chief Officers may vire unlimited sums within the subjective heading within a

Service with the approval of the Chief Financial Officer. A subjective heading relates to, for example, Supplies and Services, Property

Costs, Transport and Plant, Administrative Costs etc. A Service relates to, for example, within the Environment, Regeneration &

Resources Directorate: Finance Services Environmental & Commercial Services Legal & Democratic Services

Property Assets & Facilities Management Planning & Regeneration ICT Services

4.4 Chief Officers may vire between subjective headings within a Service to a

maximum of £10,000 with the approval of the Chief Financial Officer. Any virement above £10,000 requires initial approval of the Chief Financial Officer then approval of the relevant Committee.

4.5 Head Teachers are constrained as to their powers of virement as set out in the

DMR Scheme. 4.6 Chief Officers may vire between Services within a Directorate with the approval of

the Chief Financial Officer and thereafter approval of the relevant Committee(s). 4.7 Chief Officers may vire between Directorates with the agreement of all Chief

Officers concerned, the approval of the Chief Financial Officer and thereafter approval of all relevant Committees.

4.8 Where the virement proposed involves a change in Council policy the prior

approval of the Policy & Resources Committee is required. 4.9 All virement requested is deemed to be permanent, ie to be carried forward into

future Financial Years, unless specifically highlighted as being “one-off” at the time of submitting the virement request.

107

4.10 Limitations

(a) Windfall savings arising from factors outwith the control of the Chief Officer cannot be used to supplement Service budgets without the initial approval of the Corporate Management Team followed by approval by the relevant Committee and thereafter Policy & Resources Committee. For the avoidance of doubt the Chief Financial Officer will determine whether or not a saving is a windfall saving.

(b) Virement cannot be used to reinstate an item deleted by the Council during

budget considerations unless with the prior approval of the Corporate Management Team and thereafter the Policy & Resources Committee.

108

5. AUTHORITY TO INCUR EXPENDITURE 5.1 Each Chief Officer shall have authority to incur expenditure included in the

approved Revenue Budget for the Services for which they are responsible up to the level of the budget provision subject to 5.2 below.

5.2 For this purpose a Chief Officer may delegate the processing of expenditure to

authorised employees within a Service but the Chief Officer will retain ultimate responsibility for the related budget unless that budget has been formally delegated as part of the Council’s Budget Delegation process. Within the Education Service Head Teachers shall be responsible for budgets transferred in terms of the Devolved Management of Resources Scheme.

5.3 Except where specific arrangements exist within a Service Level Agreement,

expenditure on new buildings or on the alteration, repair or maintenance of existing buildings may not be incurred without technical or professional advice having been received from the Head of Property Assets & Facilities Management. Professional fees will be charged where appropriate.

5.4 Each Chief Officer shall comply with the Standing Orders for Contracts when

incurring expenditure. 5.5 Each Chief Officer shall furnish the Chief Financial Officer with a list of authorised

signatories together with specimen signatures, details of the areas of responsibility and financial limits of authorisation of each employee and shall also promptly advise in writing of any additions to or deletions from the list. An annual review will be undertaken by Finance Services and Chief Officers are required to assist with this exercise.

5.6 Each Chief Officer shall also ensure that electronic signature authorisation limits

for their employees are approved by them and that additions or deletions are notified promptly to Finance Services. Such authorisation limits will be reviewed annually by Finance Services with the assistance of Chief Officers.

5.7 Chief Officers seeking approval to lease non-property assets must obtain advice

from the Chief Financial Officer and Head of Legal & Democratic Services and incorporate such advice into any report presented to a Committee.

5.8 Any consultants considered for appointment must have the appropriate

Professional Indemnity/Public Liability Insurance which must be evidenced to the Chief Financial Officer before appointment. The Head of Legal & Democratic Services will issue a letter of appointment which will advise that compliance with the Council’s operating procedures and regulations is compulsory.

5.9 Expenditure on Council properties repairs, maintenance and jobbing works shall

only be authorised when provided by Contractors registered under the terms of the Inland Revenue Construction Industry Scheme.

109

9. SALARIES, WAGES AND ESTABLISHMENTS 9.1 With the general exception of pensions to former employees the payment of

salaries, wages, compensations and other emoluments to all employees of the Council shall be made by the Head of Organisational Development, HR & Communications.

9.2 Without the authority of the Council on the recommendation of the Policy &

Resources Committee:- No permanent employee at Grade N or above shall be employed in excess of

the approved establishment. Amendments to the permanent establishment below Grade N require

approval from the Chief Executive, Head of Organisational Development, HR & Communications, Chief Financial Officer and Corporate Management Team.

Employees shall normally be appointed to the first incremental point of the

salary scale of the post. Where there are extenuating factors e.g. experience, existing salary require the placing can be reviewed by the Chief Officer in conjunction with the Head of Organisational Development, HR & Communications with the Chief Executive having the final say in the event that agreement cannot be reached;

The appropriate Conditions of Service shall apply to all employees. 9.3 Alterations to rates of wages and salaries and to Conditions of Service for

employees agreed by the relevant National Negotiating Bodies, shall be applied from the effective dates specified, subject to the reference to the Council of any matter in which there is a discretion.

9.4 Each Chief Officer shall ensure that the Head of Organisational Development, HR

& Communications is informed immediately and upon the prescribed form of all matters affecting the payment of such salaries and wages and in particular:-

Appointments, resignations, dismissals, suspensions, secondments and

transfers; Changes in remuneration, other than normal increments and pay awards and

agreements of general application; Absences from duty for sickness or other reason, apart from approved leave; Information necessary to maintain records of service for superannuation,

income tax, etc. 9.5 Appointments of all employees shall be made in accordance with the regulations of

the Council and approved establishments, grades and rates of pay.

110

9.6 All individuals employed by the Council shall be paid through the payroll system and no "self-employed" person shall be appointed without the specific prior written approval of the Chief Executive or relevant Corporate Director.

9.7 All time records or other "pay" documents shall be in a form prescribed or

approved by the Head of Organisational Development, HR & Communications and shall be certified in manuscript by or on behalf of the appropriate Chief Officer and returned timeously to the Head of Organisational Development, HR & Communications. The Certifying Officer must be satisfied that:-

Hours claimed have been worked;

Where applicable, overtime hours have been correctly calculated;

Summations are correct.

111

10. CAPITAL PROGRAMME - PREPARATION AND MONITORING 10.1 The Council produces a Capital Programme for the current and a minimum of the

next 3 financial years. The resources available over this period are estimated by the Chief Financial Officer.

10.2 The Chief Financial Officer shall include within the draft Capital Programme all

projects which have been approved by the Policy & Resources Committee following a report which includes a project appraisal.

10.3 A report seeking the consideration of a project to be included within the draft

Capital Programme shall include the following:-

(a) Details of the facilities it is proposed to provide.

(b) The need for the project and the benefits which will accrue to the Council and Community. The benefit should be quantified wherever possible and linked to the Council’s Strategic Objectives.

(c) The total estimated Capital Costs of the project including fees, equipment and other ancillary costs.

(d) Details of any other proposed funding sources including partner contributions.

(e) The estimated future revenue implications (or savings) arising from the project and the proposed source from which any additional costs (excluding loans charges) are to be met.

(f) A detailed phasing of Capital costs over financial years on the basis that the

project will be approved as part of the next budget round.

10.4 The relevant Chief Officer shall submit the report outlined in 10.3 to the Asset

Management Corporate Improvement Group for discussion and consideration and thereafter to the Corporate Management Team prior to submission to the relevant Committee.

10.5 For significant Capital Projects an option appraisal should be incorporated within

the report highlighting funding options, risks and sustainability implications. 10.6 It shall be the responsibility of each Chief Officer to ensure that approved projects

proceed in line with approved timescales and the expenditure does not exceed the sum allocated for each project in the Capital Programme.

10.7 Where it appears that the actual cost of projects or group of projects (where a

general budget allocation has been agreed) included in the approved Capital Programme is likely to vary from the approved cost, it shall be the duty of the Chief Officer concerned after consultation with the Chief Financial Officer to seek the instructions of the Policy & Resources Committee as soon as possible.

112

10.8 The Chief Financial Officer shall report each cycle to the Policy & Resources Committee updating the financial position of the approved Capital Programme. In addition the Chief Financial Officer and the relevant Corporate Director shall report on the progress of all current Capital Projects to each meeting of the appropriate Committee.

113

Documents

Budget 2013 16 Numbered