ringwood town council · 2015-10-16 · ringwood town council (a) date voucher details location...
TRANSCRIPT
Page 1 of 2
Ringwood Town Council Ringwood Gateway, The Furlong, Ringwood, Hampshire BH24 1AT
Tel: 01425 473883 www.ringwood.gov.uk
POLICY & FINANCE
Dear Member 15th October 2015 A meeting of the above Committee will be held at the Forest Suite, Ringwood Gateway on Wednesday 21st October 2015 at 7.00pm* or at the conclusion of the public participation session and your attendance is requested. S Nash Town Clerk PUBLIC PARTICIPATION: *If required, the meeting will be preceded by a public participation period of up to 10 minutes at 7.00pm. Members of the public are also entitled to speak, during the meeting, on agenda items. RECORDING (AUDIO AND/OR VIDEO) OF COUNCIL MEETINGS AND USE OF SOCIAL MEDIA During this meeting the public are allowed to record the Committee and officers from the front of the public seating area only, providing it does not disrupt the meeting. Any items in the Exempt Part of an agenda cannot be recorded and no recording device is to be left behind. If another member of the public objects to being recorded, the person(s) recording must stop doing so until that member of the public has finished speaking. The use of social media is permitted, but all members of the public are requested to switch their mobile devices to silent for the duration of the meeting.
MOBILE PHONES Members and the public are reminded that the use of mobile phones (other than on silent) is prohibited at Town Council and Committee meetings.
AGENDA 1. APOLOGIES FOR ABSENCE
2. DECLARATIONS OF INTEREST
3. MINUTES OF THE PREVIOUS MEETING
To approve as a correct record the minutes of the meeting held on 16th September 2015.
4. FINANCIAL REPORTS (Report A attached):
a. To receive and authorise list of payments made on Imprest Account for September
b. To receive and authorise list of Petty Cash payments for September c. To receive Statement of Town Council Balances d. To authorise Inter Account Transfers e. To note list of Petty Cash Food Purchase and Sales for the Drop In
Page 2 of 2
f. To note the Finance Manager’s report, receive Summary Budget Report Q2 (June - September 2015) and consider plans for 2016/17 Precept and annual budget
5. GRANT AID
To consider the following applications for Grant Aid (Report B attached): 1) SCARF
2) Avon Valley Concerts 3) New Forest Disability Information Service 4) Forest Forge Theatre Company 5) Ringwood Rotary Club for Christmas Eve Festivities
6. AUDIT FOR THE YEAR ENDING 31st MARCH 2015
To note conclusion of audit and receive final Annual Return and accompanying reports - Report C
7. STAGED PAYMENTS SCHEDULE FOR THE SKATE PARK To agree schedule of payments to be authorised by the Town Clerk – Report D
8. NEW FOREST DISTRICT COUNCIL – LOCAL PLAN REVIEW – CALL FOR SITES To consider responding to ‘call for sites’, as part of NFDC’s Local Plan Review (closing date for submissions 20th November 2015) - Report E
If you would like further information on any of the agenda items, please contact Steve Nash, Town Clerk on (01425) 484720 or email [email protected]. Committee Members Ex Officio Members Cllr Jeremy Heron (Chairman) Cllr Michael Thierry Cllr Steve Rippon-Swaine (Vice Chairman) Cllr Christine Ford Cllr Andrew Briers Cllr Philip Day Student Advisors Cllr Anne Murphy Sam Whittingham Cllr Chris Treleaven Jade Wardle Cllr Angela Wiseman Copied by e-mail to other members for information
.
ARINGWOOD TOWN COUNCIL
FINANCIAL REPORTS FOR
POLICY & FINANCE COMMITTEE MEETING
21ST OCTOBER 2015
RINGWOOD TOWN COUNCIL (a)
Date Voucher Details Location Description AmountSept No £
2015-09-02 3000326 Forest FM Gateway Grant towards DAB Digital Platform P & F 15.7.15 200.002015-09-08 3000378 Jenny Critchlow The Place/Summer Play scheme Cash for purchase of items 200.002015-09-03 3000353 Fernhill Wholesale Gateway New Forest Thimbles 4.272015-09-03 3000354 Fernhill Wholesale Gateway NF Cycling Maps 12.662015-09-03 3000352 Greyfriars Gateway Town Council's Affiliation Fee 20.002015-09-03 3000361 EW Production Services Ltd The Place Sound System 3,687.662015-09-03 3000355 Dorset Security Ltd The Place Replace vandalised window handle 90.002015-09-03 3000357 Barney Gilpin Groundsmen Safety Boots 52.992015-09-04 3000364 Community First New Forest The Place DBS Admin fee for M Tuck 7.502015-09-04 3000365 Peak Acoustics Skate Park Noise Assessment 1,320.002015-09-08 3000360 JCT Developments Ltd Gateway Printing of Tote Bags 210.002015-09-08 3000374 Redlynch Leisure Carvers Surfacing & repairs 7,363.202015-09-08 3000368 New Milton Sand & Ballast Crow Stream Shingle & Hiab 8,602.872015-09-08 3000375 Go South Coast Christmas Event Refund of £10 overpayment for Christmas Light sponsorship 10.002015-09-08 3000329 Screwfix The Place Tilt Arm wall bracket 34.992015-09-08 3000328 Screwfix The Place Key safe and key cabinet 54.982015-09-08 3000327 Screwfix The Place Rectangular temporary letterbox 29.992015-09-08 3000358 Bournemouth Water Open Spaces Hire of standpipe to 30.8.15 55.202015-09-14 3000344 Poole Snooker Leisure Ltd The Place Recover the pool table and new cues, balls etc. 391.202015-09-14 3000379 Circus Ginnett The Bickerley Refund of Deposit For hire 150.002015-09-14 3000342 DLB Leisure The Place Hire of Bungee Run 155.002015-09-14 3000345 The Tree Management Company Open Spaces Tree work 438.002015-09-14 3000388 Vodaphone Groundsmen Early terminations 222.622015-09-14 3000343 Solent Fire Safety Services Gateway/The Place Fire equipment and 2 x signs 650.102015-09-14 3000387 Little Banks Nursery Open Spaces Plants 1,790.502015-09-14 3000351 Hampshire County Council Gateway Stationery 95.832015-09-14 3000384 Elliott Brothers Ltd Small Tools Straight Tinsnips 12" 24.372015-09-14 3000385 New Forest Farm Machinery Ltd Groundsmen Ear Muffs 21.402015-09-14 3000395 Purchase Power Gateway Postage on franking machine 506.842015-09-14 3000399 ITEC Gateway Photocopying 48.252015-09-14 3000349 Community First New Forest The Place DRB Checks Goulding and Desmond 51.502015-09-14 3000325 Page & Pulford Ltd The Place Ad for Summer Entertainment 240.002015-09-14 3000346 Daniel Shutler Crow Stream Tractor work to trim verge and banks 336.002015-09-14 3000397 NFNPA Gateway Walks Packs 30.002015-09-14 3000396 Mandy Oldfield Staff Uniform Black skirt 25.002015-09-14 3000348 Saber Office Furniture Ltd The Place Filing Cabinet 82.062015-09-14 3000382 New Milton Sand & Ballast Crow Stream Shingle 848.162015-09-14 3000350 Maverick Industries Skate Park Skate Workshop 18.8.15 240.002015-09-28 3000442 Alpha Care Ambulance Service Armed Forces Day First aid cover 246.402015-09-22 3000423 Purchase Power Gateway Postage on franking machine 22.742015-09-22 3000422 Michael Thierry Mayor Mayors Allowance Allocated 1,040.002015-09-22 3000400 Peter Noble Vehicles & Machinery Fit new universal joint to Yoke Drive Shaft 221.942015-09-22 3000401 Peter Noble Vehicles & Machinery Replace fuse, new fuel solenoid and test on John Deere 175.692015-09-22 3000403 Peter Noble Allotments Remove broken and fix new lock onto Upper Kingston gate 66.462015-09-22 3000404 Peter Noble Vehicles & Machinery Repairs to starter on John Deere 67.112015-09-22 3000415 Robert Heron Town Centre Tree work in town ahead of Ringwood Carnival 220.002015-09-22 3000405 Elliott Brothers Ltd Football Ground Post Mix for moving goals 19.102015-09-22 3000398 Nicholas Owen Associates Ltd The Place Works in connection with the Place 600.002015-09-22 3000414 New Milton Sand & Ballast Crow Stream Day work with grab 600.002015-09-22 3000416 Peter Noble Vehicles & Machinery Blades, Retainers and Mulching Blades 86.972015-09-22 3000418 Upton Oil Vehicles & Machinery 1000 L Diesel 1,242.002015-09-22 3000424 Page & Pulford Ltd Christmas Event Artwork 36.002015-09-22 3000417 Bournemouth Borough Council Gateway Bournemouth Air Festival Brochure Sales 2015 240.002015-09-22 3000421 Status Computers Gateway Computer equipment and software 1,639.202015-09-25 3000455 PMF Products Football Ground Champion Portable Goal 1,284.952015-09-25 3000456 Vodafone Groundsmen Mobile Phones 47.202015-09-28 3000439 New Forest Citizen's Advice Bureau Gateway Grant towards services 900.002015-09-28 3000433 Ringwood Events Committee Gateway Grant towards Bonfire Night 500.002015-09-28 3000434 Ringwood Business Partnership Gateway Grant towards promotion and advertising of Partnership 500.002015-09-28 3000435 Ringwood Cricket Club Carvers Refund of cancelled match on 22nd August 2015 70.002015-09-28 3000431 British Gas Greenways 1st Floor Final electric bill for 71 Christchurch Road 91.262015-09-28 3000430 SITA UK Ltd Cemetery Refuse collection 565.922015-09-28 3000437 Forest Newspapers Ltd Gateway Ad for Grounds person in 17.9.15 edition 72.002015-09-28 3000436 Hampshire County Council Gateway Stationery 43.732015-09-28 3000440 Elliott Brothers Ltd The Bickerley Padlock for Bickerley bollard 14.822015-09-28 3000438 Great Dorset Steam Fair Ltd Gateway Dorset Steam Fair Ticket Sales 2015 1,834.202015-09-28 3000432 Rebecca Stack Staff Uniform Black work cardigan 14.002015-09-28 3000441 Hampshire County Council The Place Stationery and Spill Kit 23.022015-09-28 3000444 Screwfix Allotments Outside tap for allotments and Multipurpose Bit 18.572015-09-28 3000443 Screwfix The Bickerley Brass padlock 5.982015-09-01 SO TLC On-line Gateway Web Site Maintenance - September 2015 80.002015-09-01 DD New Forest D.C. Cemetery Rates September 2015 350.002015-09-01 DD Aviva Gateway Business Insurance - September 2015 819.062015-09-09 DD UK Fuels All Areas Machinery & Vehicles - August 2015 43.892015-09-01 DD Southern Electric Sports Pavilion 21/04/15-24/07/15 184.152015-09-18 DD Southern Electric Pavilion Sports Ground 24/07/15-18/08/15 7.252015-09-18 DD Southern Electric Sports Pavilion 25/07/15-18/08/15 72.572015-09-30 DD Utility Warehouse Sports Pavilion Electricity September 2015 39.022015-09-30 DD Utility Warehouse Pavilion Sports Ground Electricity September 2015 8.952015-09-30 DD Utility Warehouse The Place Electricity September 2015 21.332015-09-17 Lloyds CC Tampen & Tampen The Place Rinse Aid and dishwasher salt for dishwasher 46.522015-09-17 Lloyds CC Cartridgesave The Place Colour ink cartridges for printer 53.502015-09-17 Lloyds CC Denby Dale Coffee The Place Slush syrup, cups lids and straws 116.402015-09-17 Lloyds CC Virtual College Ltd The Place Online training for Maddie and Amy 96.002015-09-17 Lloyds CC Ebay Cabstar Waterproof seat covers 18.892015-09-17 Lloyds CC AJR Engraving Allotments Keys for Southampton Road 35.702015-09-10 BGC Austin & Wyatt 92 Southampton Road Agents Fees - September 2015 130.002015-09-19 On-Line Hampshire C.C. Gateway Pension August 2015 5,134.612015-09-22 On-Line Inland Revenue Gateway August 2015 5,223.402015-09-25 Telepay Staff Gateway September 2015 25,672.65
TOTAL 78,966.29
AUTHORISATIONS ------------------------------- -------------------------------
DATE 21st October 2015 21st October 2015
POLICY AND FINANCE COMMITTEE 21ST OCTOBER 2015
LIST OF PAYMENTS FROM IMPREST BANK ACCOUNT FOR THE PERIOD 1ST TO 30TH SEPTEMBER 2015
(b)
Date Voucher Details Location Description AmountNo £
Sept2015-09-01 06/01 Waitrose Gateway Refreshments For Town Centre Working Meeting 11.862015-09-01 06/02 Waitrose Gateway Refreshments For Town Centre Working Meeting 1.752015-09-02 06/03 Sainsburys Gateway Milk 1.502015-09-03 06/04 Car Key Remotes Ringwood Football Club Gate Keys 29.752015-09-04 06/05 Sainsburys Gateway Coffee & Milk 6.752015-09-07 06/06 Waitrose Gateway Coffee 2.872015-09-08 06/07 Ringwood Surplus Stores The Place Tarpaulin 8.992015-09-10 06/08 Sainsburys Gateway Refreshments For Student Advisors Visit 4.902015-09-14 06/09 Sainsburys Gateway Airwick Plug 5.002015-09-14 06/10 Car Key Remotes Kick Park Gate Keys 17.852015-09-15 06/11 Car Key Remotes The Bickerley Gate Keys 17.852015-09-15 06/12 Waitrose Gateway Milk 1.502015-09-16 06/13 Post Office Gateway Postage For Refund Of Show Tickets 3.902015-09-16 06/14 Post Office Gateway Postage To Send Handed In Passport To Passport Office 1.732015-09-18 06/15 Ringwood Electrical Cemetery Halogen Lights 4.802015-09-18 06/16 Waitrose Gateway Milk 1.002015-09-22 06/17 Waitrose Gateway Coffeemate 2.252015-09-24 06/18 RG Duckworth Taxi Shelter & Notice Board Cleaning 20.002015-09-24 06/19 Sainsburys Gateway Milk 0.902015-09-28 06/20 Waitrose Gateway Coffee, Teabags & Milk 9.782015-09-28 06/21 Mr Dapson UK13A Allotments Key Deposit Return 10.002015-09-28 06/22 Waitrose Gateway Coffee 2.872015-09-28 06/23 Mr Sharp UK2 Allotments Key Deposit Return 10.00
TOTAL 177.80
Date Voucher Details Location Description AmountNo £
Sept
TOTAL 0.00
AUTHORISATIONS ------------------------------- -------------------------------
DATE 21st October 2015 21st October 2015
FOR THE PERIOD 1ST TO 30TH SEPTEMBER 2015
POLICY AND FINANCE COMMITTEE 21ST OCTOBER 2015
LIST OF PAYMENTS FROM PETTY CASH RTC ACCOUNT FOR THE PERIOD 1ST TO 30TH SEPTEMBER 2015
LIST OF PAYMENTS FROM PETTY CASH YOUTH ACCOUNT
RINGWOOD TOWN COUNCIL (c)
Account Name Year As At As AtEnded 31/08/2015 30/09/2015
31/03/2015£ £ £
Imprest (Current) Account 19,953 266,735 158,217Business Account 114,602 114,722 114,744Investment Account 200,000 0 300,000Greenways Rent Deposit 7,018 9,659 9,660Petty Cash - Imprest 84 34 190Petty Cash - Youth 50 50 50VIC Change Float 50 50 50Information Desk Float 75 75 75
TOTAL BANK BALANCES 341,833 391,325 582,986
Note1. The bank accounts were reconciled as at 30th September 2015. 2. With reference to the Greenways Rent Deposit Account a)Grounds Floor, the initial balance of £7,000 plus interest accrued will be paid over to the tenant at the end of the tenancy subject to the Council having no cause to claim funds due to damages.3. With reference to the Greenways Rent Deposit Account b)1st Floor, the initial balance of £2,637.50 plus interest accrued will be paid over to the tenant at the end of the tenancy subject to the Council having no cause to claim funds due to damages.4. A temporary nominal account has been implemented to act as a change float for the VIC. This will be in operation only for the period when the VIC is open during the spring and summer at weekends and bank holidays.5. A nominal account has been implemented to reflect the float held by the Information Desk.
POLICY AND FINANCE COMMITTEE 21ST OCTOBER 2015
BANK BALANCES
RINGWOOD TOWN COUNCIL (d)
£
IMPREST ACCOUNT TO BUSINESS ACCOUNT
BUSINESS ACCOUNT TO IMPREST ACCOUNT
100,000
INVESTMENTS & RE-INVESTMENTS
100,000
AUTHORISATIONS--------------------------- ---------------------------
DATE 21st October 2015 21st October 2015
POLICY AND FINANCE COMMITTEE 21ST OCTOBER 2015
INTER ACCOUNT TRANSFER AUTHORISATIONS
(e)
Food Purchases
Food sales
Surplus/ (-Deficit)
Cumulative Surplus/ (-Deficit)
£ £ £ £April 11.33 24.00 12.67 12.67May 25.64 45.00 19.36 32.03June 15.49 0.00 -15.49 16.54July 91.31 77.00 -14.31 2.23August 93.03 135.00 41.97 44.20September 0.00 50.00 50.00 94.20October 0.00 94.20November 0.00 94.20December 0.00 94.20January 0.00 94.20February 0.00 94.20March 0.00 94.20
Total 236.80 331.00 94.20
Drop In Centre Petty Cash (Food Purchases & Sales)
POLICY AND FINANCE COMMITTEE 21ST OCTOBER 2015
P&F Agenda Report July2015
REPORT TO POLICY & FINANCE COMMITTEE – 21st OCTOBER 2015
BUDGETARY CONTROL - 2015/16 Q2
1. BACKGROUND 1.1 The purpose of this report is to inform Members of the actual income and
expenditure for the first half year, April to September 2015, together with a preliminary draft of the revised budget for the year. Forecasts of the outturn will be refined as the financial year progresses and a first draft of the 2016/17 budget will be presented to the November meeting.
2. APRIL 2015 TO SEPTEMBER 2015 2.1 Underlying net revenue expenditure is expected to reduce by just over £11,000
by the end of March 2016. Revenue expenditure is expected to increase by £3,500 whilst income is expected to increase by almost £15,000.
2.2 The changes are largely explained by:
i Visitor information centre sale of event tickets, tourist guides and souvenirs has generated additional income of £5,000 at a cost of £4,600.
i The Armed Forces day event cost £4,650 which was entirely covered by grants and donations.
i Greenways rental income has reduced by £5,300 because the premises were vacant for much of the first half of the year.
i Payroll costs are £7,000 lower than planned at the midpoint of the year, largely due to a vacancy amongst ground staff and reduced employer’s national insurance contributions.
2.3 Other significant variances include higher than planned expenditure on advertising, office computer equipment, football grounds maintenance and cemetery grounds maintenance. The latter two items are more than compensated for by additional revenue generated by the investment.
2.4 In addition, the recently renewed insurance contract will generated savings this year of £1,300 and £2,300 in a full year and there are likely to be significant underspends against budget on consultant’s fees, legal fees and the annual running costs of the drop in centre. The latter is due to the temporary closure of the drop in centre whilst construction of the new facility was taking place.
2.5 Additional income has been generated following renewal of grounds maintenance contracts and it is very likely that cemeteries income will exceed planned receipts with 83% of budgeted income having been collected by September 30th.
2.6 Whilst underlying revenue expenditure is broadly tracking the original budget, Capital expenditure has seen very significant increases with three large schemes likely to be largely completed by year end. Construction works on The Place are nearing completion with an estimated further £106,000 being required in the current year. This will be met from grant funding. Construction of the replacement skatepark is due to commence in October and will cost approximately £153,000 which will be met from Developer’s contributions whilst the purchase of additional land at Long Lane will cost £250,000, 75% of which will be funded from borrowing, the remainder to met from reserves.
3. 2015/16 REVISED BUDGET
P&F Agenda Report July2015
3.1 A draft revised budget for 2015/16 is included within appendix 1 to this report. The revised budget includes a number of minor adjustments to the original revenue budget together with the current planned capital programme.
3.2 The revised revenue budget includes an £11,000 increase in the contribution to reserves, which would bring the predicted balance on reserves at 31st March up to £333,000 from £322,000.
3.3 However, the planned acquisition of land at Long Lane will require a further transfer from reserves of £62,500 and additional costs of the Crow lane improvement works will require an earlier than planned drawdown on Developer’s contributions with the result that Reserves and Provisions are predicted to be around £269,000 at the 31st March.
4. 2016/17 BUDGET 4.1 The 2016/17 budget is currently being drafted and an initial presentation will be
made to the November meeting of this committee. The following considerations need to be incorporated within the financial plans:
i The continuing erosion of transitional grant passed down from the District Council will reduce funding by £10,000pa
i The cost of servicing the new loan required to purchase land at Long Lane will add a further £10,000 pa to revenue expenditure.
4.2 These two issues alone amount to 4% of the annual net revenue budget of around £500,000. Members are therefore invited to consider whether the Town Council should plan for any increase in the annual precept.
4.3 Members are also invited to submit proposals for any new expenditure, growth or other changes to the annual budget for 2016/17 and beyond so that these may be included in the preliminary draft budget.
5. RECOMMENDATION It is recommended that:-
5.1 It is recommended that members:-
i note the budget position at 30th September 2015
i approve the draft revised budget for 2015/16
i consider whether plans for 2016/17 include any change to the annual precept.
i provide the RFO with proposals for changes to the annual budget for inclusion in the draft 2016/17 plans.
For further information please contact:
Rory Fitzgerald, Finance Manager or
Tel: 01425 484723
Steve Nash, Town Clerk
Tel: 01425 484720 [email protected]
Original Revised AnnualALL COMMITTEES Budget Budget Actual Unspent Forecast
Budget OutturnREVENUE EXPENDITURE £ £ £ £ POLICY & FINANCE COMMITTEE 408,058 411,533 165,644 242,414 0RECREATION, LEIS & O/S COM 280,514 280,780 147,103 133,411 0PLANNING TOWN & ENVIRON 19,257 19,000 7,156 12,101 0
TOTAL REVENUE EXPENDITURE 707,829 711,313 319,903 387,925 0CAPITAL EXPENDITUREPOLICY & FINANCE COMMITTEE 0 350,000 244,648 -244,648 0RECREATION, LEIS & O/S COM 0 403,250 3,238 -3,238 0PLANNING TOWN & ENVIRON 6,000 9,000 8,656 -2,656 0
TOTAL CAPITAL EXPENDITURE 6,000 762,250 256,542 -250,542 0
TOTAL EXPENDITURE 713,829 1,473,563 576,446 0 137,383 0REVENUE INCOMEPOLICY & FINANCE COMMITTEE -115,377 -123,158 -81,708 -33,669 0RECREATION, LEIS & O/S COM -74,005 -79,112 -51,135 -22,870 0PLANNING TOWN & ENVIRON 0 0 0 0 0
TOTAL REVENUE INCOME -189,382 -202,270 -132,844 -56,538 0CAPITAL INCOME & FINANCEPOLICY & FINANCE COMMITTEE 0 -350,000 -252,200 252,200 0RECREATION, LEIS & O/S COM 0 -340,750 0 0 0PLANNING TOWN & ENVIRON 0 -3,000 -2,000 2,000 0
TOTAL CAPITAL INCOME & FINANCE 0 -693,750 -254,200 254,200 0
TOTAL INCOME -189,382 -896,020 -387,044 197,662 0Less Reduction in BudgetCOUNCIL'S NET COMMITTEE EXPEND 524,447 577,543 189,402 335,045 0
Add Transfers To Provisions 23,800 23,800 23,800 0 0 0Deduct Transfers from Provisions -87,526 -152,026 -87,526 0 0 0Transfer to/ from(-) General Reserve 7,872 19,276 0 0 7,872 0Budget Required before new bids & grants 468,593 468,593 125,676 0 342,917 0
Transitional & Identifiable grant from NFDC -19,989 -19,989 -19,989 0
Net Precept 2015/16 448,604 448,604 125,676 322,928 0
Non recurring bids for 2015/16 included abovePOLICY & FINANCE COMMITTEE 45,000 45,000 45,000 45,000RECREATION, LEIS & O/S COM 34,596 34,596 2,150 32,446 34,596PLANNING TOWN & ENVIRON 6,000 6,000 0 6,000 6,000Less transfer from provisions -74,956 -74,956 0 0 -74,956
SUMMARY BUDGETARY CONTROL REPORT PERIOD APRIL 2015 - SEPTEMBER 2015
Year To Date
Original Revised AnnualBudget Budget Actual Profiled Variance Forecast
Orig Bud From O.B. Outturn£ £ £ £ £ £
POLICY & FINANCE COMMITTEEEXPENDITURE
Establishment 103,475 108,295 54,498 0 48,977 0Maintenance 29,914 33,500 4,627 0 25,287 0Employee Direct Costs 2,984 3,600 1,214 0 1,770 0Employee Allocated Costs 102,230 97,000 47,485 0 54,745 0Member Costs 18,252 17,890 4,589 0 13,663 0Grants 9,000 9,000 3,890 0 5,110 0Festival Expenses(net) 0 0 0 0 0 0Other 121,407 121,452 38,943 0 82,464 0Debt Charges 20,796 20,796 10,398 0 10,398 0Capital 0 350,000 244,648 0 -244,648 0
COMMITTEE EXPENDITURE 408,058 761,533 410,292 0 -2,235 0
INCOMEINCOMERevenue Income -115,377 -123,158 -81,708 0 -33,669 0Capital Income/Finance 0 -350,000 -252,200 0 252,200 0
TOTAL COMMITTEE INCOME -115,377 -473,158 -333,908 0 218,531 0
TOTAL NET EXPENDITURE 292,681 288,375 76,384 0 216,297 0BEFORE TRANSFERS TO PROVSAdd Transfers To Provisions 11,400 11,400 11,400 0 0 0Deduct Transfers From Provisions -48,000 -48,000 -48,000 0 0 0TOTAL NET EXPENDITURE 256,081 251,775 39,784 0 0 0AFTER TRANSFERS TO PROVS
HOLDING ACCOUNTSEXPENDITURE
Employee Direct Costs 379,860 0 182,714 0 197,146 0
HOLDING ACCOUNTS EXPEND. 379,860 0 182,714 0 197,146 0
HOLDING ACCOUNTS INCOME -379,860 0 -182,714 0 -197,146 0
TOTAL NET EXPENDITURE 0 0 0 0 0 0
Original Revised AnnualBudget Budget Actual Profiled Variance Forecast
Orig Bud Outturn£ £ £ £ £ £
RECREATION, LEISURE &OPEN SPACES COMMITTEEEXPENDITURE
Establishment 12,803 12,800 7,078 0 5,725 0Maintenance 27,921 27,900 9,371 0 18,550 0Machinery 39,532 39,610 33,126 0 6,406 0Employee Direct Costs 1,600 1,600 130 0 1,470 0Employee Allocated Costs 129,794 126,500 60,949 0 68,845 0Planters 522 500 0 0 522 0Activities Expenses 11,489 13,170 7,552 0 3,937 0Other 1,200 1,450 599 0 601 0Capital Expenditure 0 403,250 3,238 0 -3,238 0
CEMETERY 0Establishment 4,549 4,600 2,557 0 1,992 0Maintenance 3,652 6,500 4,070 0 -418 0Employee Allocated Costs 32,888 31,800 15,441 0 17,447 0
ALLOTMENTS 0Establishment 1,268 950 23 0 1,245 0Maintenance 845 1,000 509 0 336 0Employee Allocated Costs 12,251 12,200 5,698 0 6,553 0Other 200 200 0 0 200 0
COMMITTEE EXPENDITURE 280,514 684,030 150,341 0 130,174 0
INCOMERecreation, Leisure & O/S -36,729 -37,712 -19,344 0 -17,385 0Cemetery -33,076 -37,100 -27,505 0 -5,571 0Allotments -4,200 -4,300 -4,286 0 86 0Capital Expend Finance 0 -340,750 0 0 0 0
COMMITTEE INCOME -74,005 -419,862 -51,135 0 -22,870 0
TOTAL NET EXPENDITURE 206,509 264,168 99,206 0 107,304 0BEFORE TRANSFERS TO PROVSAdd Transfers To Provisions 12,400 12,400 12,400 0 0 0Deduct Transfers From Provisions -31,526 -94,026 -31,526 0 0 0TOTAL NET EXPENDITURE 187,383 182,542 80,080 0 107,304 0AFTER TRANSFERS TO PROVS
Year To Date
Year To Date
PLANNING, TOWN & Original Revised AnnualENVIRONMENT COMMITTEE Budget Budget Actual Profiled Variance Forecast
Orig Bud Outturn£ £ £ £ £ £
EXPENDITUREEstablishment 4,117 4,000 125 0 3,992 0Employee Allocated Costs 15,140 15,000 7,031 0 8,109 0Capital Expenditure 6,000 9,000 8,656 0 -2,656 0
COMMITTEE EXPENDITURE 25,257 28,000 15,812 0 9,445 0
INCOMECapital Income & Finance 0 -3,000 -2,000 0 2,000 0
COMMITTEE INCOME 0 -3,000 -2,000 0 2,000 0
TOTAL NET EXPENDITURE 25,257 25,000 13,812 0 11,445 0BEFORE TRANSFERS TO PROVS
Add Transfers To Provisions 0 0 0 0 0 0Deduct Transfers From Provisions -8,000 -10,000 -8,000 0 0 0TOTAL NET EXPENDITURE 17,257 15,000 5,812 0 11,445 0AFTER TRANSFERS TO PROVS
Year To Date
RINGWOOD TOWN COUNCIL
PREVIOUS GRANTS PAID2012/13 2013/14 2014/15 REQD
£ £ £ £Scarf 0 0 0 300Avon Valley Concerts 200 300 400 600New Forest Disability Information Service (NFDIS) 0 0 250 At your discretionForest Forge Theatre Co 0 1000 1050 1,000Rwd Rotary Club for Christmas Eve Festivities 200 150 150 150
Total 2,050 Plus NFDIS
2015/16 FUNDS AVAILABLE£
2015/16 Budget 9,000
Total Funds available 9,000
Less Paid 3,890
Total Unspent @ 21/10/15 5,110
SECTION SECTION2015/16 GRANTS PAID TO DATE 137 145
Min Ref £ £ £Ringwood Town Youth Football Club 400Avon Valley Dementia Pals 300Ringwood & Bransgore Dementia Action Group 370Ringwood Meeting House Association Ltd 1003rd Troop Ringwood & Fordingbridge 500Ringwood School - Achievement Award 120Forest FM (Forest Community Radio) 200Ringwood Business Partnership 500Ringwood Events Committee 500Citizens Advice New Forest 900
TOTAL 3,890 0 0
2015/16 GRANTS REJECTED TO DATE
Meeting Min Ref Reason RejectedWoofability 15/07/15 F/5243(2) Felt that other groups would benefit more
GRANT APPLICATION REJECTION HISTORY
Meeting Min Ref Reason RejectedScarf 15/06/11 F/4724(1) Insuff evidence of benefit to Rwd ResidentsScarf 20/06/12 F/4857(1) Due to level of reserves held by organisationScarf 16/07/14 F/5160(1) Not Specific to RingwoodNew Forest Disability Information Service (NFDIS) 16/09/09 F/4449/(1) Robust cash reservesNew Forest Disability Information Service 15/09/10 F/4613(1) Appears to be well fundedNew Forest Disability Information Service 21/09/11 F/4752(2) Service already provided by other estab. orgs.New Forest Disability Information Service 19/09/12 F/4484(3) Insuff evidence of benefit to Rwd Residents
NB With reference to NFDIS, prior to 2008/09 a grant was awarded to the organisation annually (£100-£150). Lastfinancial year NFDIS were awarded a grant of £250.
POLICY & FINANCE COMMITTEE 21ST OCTOBER 2015
GRANTS 2015/2016
GRANTS REQUESTED
Company registration number: 5124781
Charity registration number: 1104589
New Forest Disability Information
Service Limitedknown as
New Forest Disability
(A charitable company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 March 2015
New Forest Disability Information Service Limited
known as
New Forest Disability
Contents
Reference and Administrative Details 1
Trustees' Report 2 to 3
Independent examiner's report 4
Statement of financial activities 5
Balance Sheet 6
Notes to the financial statements 7 to 13
New Forest Disability Information Service Limited
known as
New Forest Disability
Reference and Administrative Details
Charity name New Forest Disability Information Service Limited known as
New Forest Disability
Charity registration number 1104589
Company registration number 5124781
Registered office 6 Osborne Road
New Milton
Hampshire
BH25 6AD
Trustees Mrs J M Allen, Acting Chair
L Anthony, Chairman and Secretary (resigned 13 October 2014)
D Wansbrough, Treasurer
Mrs A Corbridge
M Bray
Mrs A Jarman
A Carpenter, Secretary (appointed 10 July 2014)
G Holmes (appointed 13 October 2014)
R Odbert (appointed 27 April 2015)
Solicitor Heppenstalls
39-41 High Street
Lyndhurst
Hampshire
SO43 7BE
Bankers Barclays Bank PLC
Lymington
61 High Street
Lymington
Hampshire
Accountant Princecroft Willis Limited
The George Business Centre
Christchurch Road
New Milton
Hampshire
BH25 6QJ
Page 1
New Forest Disability Information Service Limited
known as
New Forest Disability
Trustees' Report
The trustees (who are also directors of New Forest Disability Information Service Limited for the purposes of
company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with
applicable law and regulations.
Structure, Governance and Management
Status
The organisation is a charitable company limited by guarantee, incorporated on 11 May 2004 and registered as a
charity on 28 June 2004. The company was established under a Memorandum of Association which established
the objects and powers of the charitable company and is governed under its Articles of Association.
Trustees
Trustee meetings are held periodically during the year. Potential appointments of new trustees are discussed at
these meetings. Procedures for induction and training of new trustees are in place.
Objectives and Activities
Objectives
The objective of the charitable company is the relief of people with disabilities living in the New Forest and
surrounding areas in order that they may live active and fulfilling lives integrated in society.
Delivery of public benefit
All charitable activities focus on the relief of people with disabilities living in the New Forest and surrounding
areas so that they may lead active and fulfilling lives integrated in society and are undertaken to further
charitable purposes for the public benefit.
Achievements and performance
Review of activities
The charity has seen another increase in charitable activity during the year with over 2,200 clients receiving
advice upon 7,100 enquiries. Relying on four areas of income, partnership working with Hampshire County
Council Adult Services at Lymington Hospital, grants and donations from charitable trusts and grateful clients,
sales of new and lightly used donated disability equipment and daily living aids and fundraising by events and
social activities.
Volunteers remain absolutely fundamental in information and advice provision, whilst a small staff team cover
management and administration duties. The team has recruited, expanded and trained appropriately during the
year to handle the increase in clients and complexity of casework, much brought about by the government's
changes to welfare benefits. Plans are afoot for the coming year, subject to securing appropriate funding, to
develop the service in response to clients' needs.
Reserves policy
The trustees have agreed a reserves policy of maintaining free reserves equal to three months income. Subject
to an appropriate level of free reserves, £2,000 will be transferred each year into a designated fund (the IT
Replacement Fund) against which expenditure on replacement computer equipment will be charged. Any
surplus/(deficit) reserves may, at the trustees discretion, be transferred into/(from) another designated fund
entitled the New Projects Fund, which will be used to increase and improve the services provided to the disabled
community.
Page 2
New Forest Disability Information Service Limited
known as
New Forest Disability
Trustees' Report
Small company provisions
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
Approved by the Board on 29 June 2015 and signed on its behalf by:
.........................................
A Carpenter, Secretary
Trustee
Page 3
Independent Examiner's Report to the Trustees of
New Forest Disability Information Service Limited
I report on the accounts of the company for the year ended 31 March 2015, which are set out on pages 5 to 13.
Respective responsibilities of trustees and examiner
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the
preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2)
of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent
examination, it is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- follow the procedures laid down in the General Directions given by the Charity Commission under
section 145(5)(b) of the 2011 Act; and
- state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the charity and a comparison of the
accounts presented with those records. It also includes consideration of any unusual items or disclosures in the
accounts, and seeking explanations from you as trustees concerning any such matters. The procedures
undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is
given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in
the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 386 of the Companies Act 2006; and
- to prepare accounts which accord with the accounting records, comply with the accounting
requirements of section 396 of the Companies Act 2006 and with the methods and principles
of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the
accounts to be reached.
.........................................
Anne-Marie Gates FCCA ACA
Princecroft Willis Limited
Chartered Accountants
30 June 2015
The George Business Centre
Christchurch Road
New Milton
Hampshire
BH25 6QJ
Page 4
New Forest Disability Information Service Limited
known as
New Forest Disability
Statement of Financial Activities (including Income and Expenditure Account) for the
Year Ended 31 March 2015
Unrestricted
Funds
Total Funds
2015
Total Funds
2014
Note £ £ £
Incoming resourcesIncoming resources from generated funds
Voluntary income 2 73,646 73,646 74,408
Investment income 3 138 138 35
Total incoming resources 73,784 73,784 74,443
Resources expended
Charitable activities 4 73,497 73,497 74,055
Governance costs 5 1,950 1,950 1,950
Total resources expended 75,447 75,447 76,005
Net expenditure before transfers (1,663) (1,663) (1,562)
Transfers
Gross transfers between funds 14 - - -
Net movements in funds (1,663) (1,663) (1,562)
Reconciliation of funds
Total funds brought forward 14 51,317 51,317 52,879
Total funds carried forward 14 49,654 49,654 51,317
The notes on pages 7 to 13 form an integral part of these financial statements.
Page 5
New Forest Disability Information Service Limited
trading as
New Forest Disability (Registration number: 5124781)
Balance Sheet as at 31 March 2015
2015 2014
Note £ £ £ £
Fixed assets
Tangible assets 10 6,128 7,266
Current assets
Stocks - 275
Cash at bank and in hand 50,516 58,339
50,516 58,614
Creditors: Amounts falling
due within one year 11 (6,990) (14,563)
Net current assets 43,526 44,051
Net assets 49,654 51,317
The funds of the charity:
Unrestricted funds
Unrestricted income funds 14 49,654 51,317
Total charity funds 49,654 51,317
For the financial year ended 31 March 2015, the charity was entitled to exemption from audit under section 477
of the Companies Act 2006 relating to small companies.
The members have not required the charity to obtain an audit of its accounts for the year in question in
accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to
accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the
small companies regime and with the Financial Reporting Standard for Smaller Entities (effective April 2008).
Approved by the Board on 29 June 2015 and signed on its behalf by:
.........................................
Mrs J M Allen, Acting Chair
Trustee
.........................................
A Carpenter, Secretary
Trustee
The notes on pages 7 to 13 form an integral part of these financial statements.
Page 6
New Forest Disability Information Service Limited
known as
New Forest Disability
Notes to the Financial Statements for the Year Ended 31 March 2015
1 Accounting policies
Basis of preparation
The financial statements have been prepared under the historical cost convention and in accordance with
the Statement of Recommended Practice 'Accounting and Reporting by Charities (SORP 2005)', issued in
March 2005, the Financial Reporting Standard for Smaller Entities (effective April 2008) and the
Companies Act 2006.
Fund accounting policy
Unrestricted income funds are general funds that are available for use at the trustees' discretion in
furtherance of the objectives of the charity.
Designated funds are unrestricted funds set aside at the discretion of the trustees for specific purposes.
Further details of each fund are disclosed in note 14.
Incoming resources
Donations, grants and legacies are recognised where there is entitlement, certainty of receipt and the
amount can be measured with sufficient reliability.
Deferred income represents amounts received for future periods and is released to incoming resources in
the period for which, it has been received. Such income is only deferred when:
- The donor specifies that the donation must only be used in future accounting periods; or
- The donor has imposed conditions which must be met before the charity has unconditional entitlement.
Investment income is recognised on a receivable basis.
Resources expended
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the
expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings
that aggregate all costs related to the category.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and
services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those
costs of an indirect nature necessary to support them.
Governance costs
Governance costs include costs of the preparation and examination of the statutory accounts, the costs of
trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.
Irrecoverable VAT
Irrecoverable VAT is charged against the category of resources expended for which it was incurred.
Fixed assets
Individual fixed assets costing £1000 or more are initially recorded at cost.
Page 7
New Forest Disability Information Service Limited
known as
New Forest Disability
Notes to the Financial Statements for the Year Ended 31 March 2015
......... continued
Depreciation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated
residual value, over their expected useful economic life as follows:
Leasehold property 15 years straight lineFixtures and fittings 15% reducing balance
Stock
Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving
stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs.
Items donated for resale or distribution are not included in the financial statements until they are sold or
distributed.
Operating leases
Rentals payable under operating leases are charged in the statement of financial activities on a straight line
basis over the lease term.
2 Voluntary income
Unrestricted
Funds
£
Total Funds
2015
£
Total Funds
2014
£
Legacies and bequests - - 2,748
General donations 6,015 6,015 5,427
Sales of donated goods 8,399 8,399 10,196
Commission on equipment sales 2,697 2,697 1,578
General fundraising 9,443 9,443 9,833
Consultancy and training 700 700 375
Grants receivable 46,392 46,392 44,251
73,646 73,646 74,408
3 Investment income
Unrestricted
Funds
£
Total Funds
2015
£
Total Funds
2014
£
Interest on cash deposits 138 138 35
Page 8
New Forest Disability Information Service Limited
known as
New Forest Disability
Notes to the Financial Statements for the Year Ended 31 March 2015
......... continued
4 Analysis of charitable activities
Unrestricted
fundsTotal
£ £
Fundraising costs 1,238 1,238
Equipment for resale 275 275
Wages and salaries 41,928 41,928
Travelling 4,472 4,472
Rent, rates and utilities 8,783 8,783
Insurance 1,152 1,152
Repairs and maintenance 4,199 4,199
Telephone 2,035 2,035
Postage, printing and stationery 2,056 2,056
Subscriptions 81 81
Equipment hire 2,511 2,511
Sundry expenses 1,008 1,008
Advertising and promotion 1,058 1,058
Legal and professional costs 1,563 1,563
Depreciation of tangible fixed assets 1,138 1,138
73,497 73,497
Charitable activities in the prior year amounted to £74,055.
5 Governance costs
Unrestricted
Funds
£
Total Funds
2015
£
Total Funds
2014
£
Independent examination fee 1,950 1,950 1,950
6 Trustees' remuneration and expenses
No trustees received any remuneration or expenses during the year.
Page 9
New Forest Disability Information Service Limited
known as
New Forest Disability
Notes to the Financial Statements for the Year Ended 31 March 2015
......... continued
7 Net expenditure
Net expenditure is stated after charging:
2015 2014
£ £
Depreciation of tangible fixed assets 1,138 1,302
8 Employees' remuneration
The average number of persons employed by the charity (including trustees) during the year was as
follows:
2015
No.
2014
No.
Charitable activities 6 6
The aggregate payroll costs of these persons were as follows:
2015
£
2014
£
Wages and salaries 40,908 39,230
Social security 1,020 973
41,928 40,203
No employee received emoluments of more than £60,000 during the year (2014 - No. 0).
No employee received a salary over £60,000.
9 Taxation
The company is a registered charity and is, therefore, exempt from taxation.
Page 10
New Forest Disability Information Service Limited
known as
New Forest Disability
Notes to the Financial Statements for the Year Ended 31 March 2015
......... continued
10 Tangible fixed assets
Short leasehold
and other
interests in
land and
buildings
£
Fixtures,
fittings and
equipment
£
Total
£
Cost
As at 1 April 2014 and 31 March 2015 3,192 22,293 25,485
Depreciation
As at 1 April 2014 2,094 16,125 18,219
Charge for the year 213 925 1,138
As at 31 March 2015 2,307 17,050 19,357
Net book value
As at 31 March 2015 885 5,243 6,128
As at 31 March 2014 1,098 6,168 7,266
11 Creditors: Amounts falling due within one year
2015
£
2014
£
Taxation and social security 785 1,244
Other creditors 6,205 5,347
Accruals and deferred income - 7,972
6,990 14,563
Creditors amounts falling due within one year includes deferred income:
2015
£
2014
£
Amount deferred in the year - 7,972
As at 31 March 2015 - 7,972
Page 11
New Forest Disability Information Service Limited
known as
New Forest Disability
Notes to the Financial Statements for the Year Ended 31 March 2015
......... continued
12 Operating lease commitments
As at 31 March 2015 the charity had annual commitments under non-cancellable operating leases as
follows:
Operating leases which expire:
Other
2015
£
2014
£
Within two and five years 2,511 2,511
13 Related parties
Controlling entity
The charity is controlled by the trustees who are all directors of the company.
14 Analysis of funds
At 1 April
2014
Incoming
resources
Resources
expended Transfers
At 31
March 2015
£ £ £ £ £
Designated Funds
New projects fund 26,000 - (5,526) 4,000 24,474
IT replacement fund 5,526 - (1,696) 2,000 5,830
31,526 - (7,222) 6,000 30,304
General Funds
Unrestricted income fund 19,791 73,784 (68,225) (6,000) 19,350
51,317 73,784 (75,447) - 49,654
Page 12
New Forest Disability Information Service Limited
known as
New Forest Disability
Notes to the Financial Statements for the Year Ended 31 March 2015
......... continued
15 Net assets by fund
Unrestricted
Funds
Total Funds
2015
Total Funds
2014
£ £ £
Tangible assets 6,128 6,128 7,266
Current assets 50,516 50,516 58,614
Creditors: Amounts falling due within one year (6,990) (6,990) (14,563)
Net assets 49,654 49,654 51,317
Page 13
Page 1 of 2
POLICY & FINANCE COMMITTEE – 21st October 2015 AUDIT FOR YEAR ENDED 31ST MARCH 2015 – ISSUES ARISING The following matters emerged during the audit of the Annual Return for the year ended 31st March 2015. These matters do not affect the BDO auditor’s opinion that the information contained in the Annual Return is in accordance with proper practices and that relevant legislation and regulatory requirements have been met.
i) Minute reference not entered (Section 2).
Action: This oversight has been rectified.
ii) Grant monies included under precept (Section 1 box 2). The annual precept and transitional grant received from NFDC were not split between precept and grant monies, rather the whole amount was recorded as precept. Action: The transitional grant, which is being phased out over 4 years, will be recorded separately in future returns.
iii) Carry Forward figure doesn’t agree with 2013/14, (Section 1 box 7)
The difference of £1 is explained by rounding errors. These were investigated and remained elusive in 2013/14 but were subsequently discovered in 2014/15, in the schedule of reserves and provisions, some of which had been rounded to the nearest whole £1. The accurate amounts are now recorded.
iv) All additions were not recorded in the asset register (Section 1 box 9)
During 2014/15 CCTV was installed at Carvers and at the Cemetery. These installations were not recorded in the asset register at the time. Action: The asset register has been fully updated (August 2015).
v) Internal Auditor’s Recommendations
The internal Auditor (NFDC) noted a number of weaknesses in the financial systems of the Council. The most significant of these were to do with investments, the asset register (as above), and public contract regulations. Other weaknesses included the transparency code and out of date bank mandates following the local elections. Investments were highlighted because of the amounts invested with one organisation (Lloyds Bank). It should be noted that better returns are available where investments are rationalised nevertheless it was recommended that alternative investment arrangements be explored. This has taken place. All of the other weaknesses have been addressed during the current financial year.
vi) Fixed assets – Capital Project not recorded (Section 1 box 9) Work on “The Place” commenced late in 2014/15, nevertheless, significant expenditure was incurred by the end of the year. The new asset however was not recorded in the schedule of fixed assets at that time. Action: The new youth facility on Carvers has now been recorded in the Asset register (August 2015).
G
Page 2 of 2
RECOMMENDATIONS: 1) That the Annual Return (Appendix A) be approved and accepted 2) That the BDO ‘issues arising report’ (Appendix B) be received 3) That the NFDC internal auditors report (Appendix C) be received For further information, please contact: Rory Fitzgerald or Steve Nash Finance Manager and RFO Town Clerk [email protected] [email protected] 01425 484723 01425 484720
Page 1 of 9
New Forest District Council Internal Audit Services
NFDC Annual Audit Plan
2014/15
Review of:
Ringwood Town Council 2014/15
Final Draft Report To: Town Clerk CC: Deputy Town Clerk
Responsible Finance Officer
Finance Officer Report content:
Terms of Reference Scope and Objectives Assurance Opinion Executive Summary
Detailed Findings Action Plan Prepared by: Auditor: Naomi Kitcher / Lucie Turner Date: May 2015
Page 2 of 9
Terms of Reference To conduct an independent key controls audit for Ringwood Town Council for the year 2014/15. Scope & Objectives The scope of the Audit Review was agreed with the Town Clerk and the Responsible Finance Officer and is detailed with the table below. 1 Assets & Inventory and Insurance 2 Policies and Procedures 3 Investments & Loans 4 Cash & Bank Balances 5 Review of Minutes 6 Salaries & Wages 7 Payments to Suppliers 8 Income & Expenditure 9 System Access and Security 10 Risk Management and Financial Resilience 11 Previous Audit Recommendations This Audit has been undertaken in accordance with the 2014-15 audit plan. In undertaking this audit our officers have acted independently at all times and met the standards for internal audit prescribed in the Public Sector Internal Audit Standards.
Assurance Opinion In relation to the agreed objectives and the testing undertaken, a limited level of assurance opinion is given in respect of internal controls operating within the area audited.
Summary of Recommendations Made
No. of High
Priority
No. of Medium Priority
No. of Low
Priority
No. of Opportunities to
Improve 5 5 0 2
Executive Summary
Ringwood Town Council are responsible for the administration of three allotment sites, Carvers Recreation Ground, Ringwood Cemetery, the War Memorial and grounds, Jubilee Gardens, Dr Little Gardens, play areas, public seats, bus shelters and a good order of open space and common land.
The Accounts and Audit Regulations (England) 2011 requires relevant bodies to conduct a review at least once a year of the effectiveness of its system of internal control. New Forest District Council’s Internal Audit Service has been appointed to conduct this review. There have been a number of legislation updates during 2014-15 including the Local Government Transparency Code 2015 and the Public Contract Regulations 2015, both of which came into force in February 2015. The audit review found that good progress had been made towards implementing the recommendations made in the previous internal audit report. Some areas of control weakness have been found as detailed in the report. The following high priority recommendations have been identified:
- Treasury management policy has been breached as all Council funds are invested in the same organisation.
Page 3 of 9
- Two high priority recommendations have been made regarding the legislation updates as detailed above. Council policies and procedures need to be updated to bring the council in line with new legislation requirements.
- Inadequate CCTV signage. - External audit recommendations have not been completed in full. The internal auditor
appointment, whilst discussed with officers was not approved by Council correctly for 2013/2014 and 2014/15.
Detailed Finding Where controls have been assessed as adequately meeting the control objectives no further report is included. Where detail is included, this explains the weakness found, the associated risk and the recommended action. Objective 1 – Assets & Inventory and Insurance FINDING: It was identified that the Town Council are looking at rationalising their ICT equipment, which will result in a surfeit of some laptops. It is hoped these will be donated to charities once all data has been wiped from them. Internal Audit has reminded the Council that items which are proposed to be disposed of are reported to the appropriate committee, and a note of this put in the asset register. Specifically with ICT equipment, ensure there is a clear audit trail and evidence that the laptops have been fully ‘cleared/wiped’ before being disposed of and that data protection requirements have been met. FINDING: It has been identified that CCTV installed at Carvers recreation ground during the year does not appear on the asset register. This was reported during the course of the audit and actioned. A further check will be undertaken by the Council to ensure other Infrastructure assets have been updated to the register to ensure it is complete. RECOMMENDATION: 1.1 – It is recommended that the register is updated when new assets are purchased. RISK: Inaccurate records / under-insurance FINDING: The asset register indicates that many of the assets have not been inspected since 27/03/2013. RECOMMENDATION: 1.2 – It is recommended that asset/inventory checks are carried out annually and that the asset register is updated to reflect this. RISK: Missing assets not identified / inaccurate records Objective 2 – Policies and Procedures There have been a number of changes in legislation during the year. The Local Government Transparency Code 2015, was published on 27/02/2015 and the Public Contracts Regulations 2015 came into force from 26/02/2015. FINDING: As per section 14 of the Local Government Transparency Code 2015, ‘a parish council which has gross annual income or expenditure (whichever is the higher) exceeding £200,000’ must comply with the code. Ringwood Town Council falls into this category and as such must publish certain information. A comparison was made between information published on the website and information required to be published as per the code; it was found that although the Town Council do publish some of the information required, there are a few gaps in the following areas:
- Procurement
Page 4 of 9
- Local Authority Land - Pay Multiple - Fraud – It is noted there have been no fraud investigations during 2014-15, but a nil
return should still be published. RECOMMENDATION: 2.1 – To review the new Local Government Transparency Code 2015 and ensure Ringwood Town Council are publishing all required information. RISK: Non-compliance with Local Government Transparency Code FINDING: The Public Contracts Regulations 2015 came into force on 26 February 2015. The main changes in procurement are:
- Requirement to advertise all contract opportunities over £25,000* on the government contracts web portal ‘contracts finder’ (*or at the value at which the Council advertises its contracts)
- Requirement to publish contract award notices on ‘contracts finder’ - Abolition of PQQs for contracts above £25k* up to EU thresholds for goods and
services - Prompt 30 day payment terms, passed down the supply chain - Requirement to invite tenders from all contractors/suppliers who expressed an interest
in the contract opportunity - Move to electronic tendering by 2018
The Town Clerk was informed of the new regulations at the time of the Audit and has contacted NFDC Procurement Manager and NFDC Procurement & Contract Monitoring Officer. It is confirmed that RTC have not breached any of the new procurement legislation, and will make all necessary changes to ensure these are not breached. RECOMMENDATION: 2.2 – To review the Councils standing orders as to contracts to ensure it is updated to comply with Public Contracts Regulations 2015. RISK: Breach of public contracts regulations FINDING: Ringwood Town Council has governing documents, such as:
- Members code of conduct - Financial regulations - Complaints procedure - Whistleblowing policy - Standing orders - Publications scheme - Declaration of interest policy and - Completion of the annual governance statement
However there is no overarching framework or governance action plan. OPPORTUNITY TO IMPROVE: 2.3 – To consider the implementation of a corporate governance framework and monitoring tools to help promote good governance across the Council. LIKELY BENEFIT – Improved transparency / enhance local peoples understanding of how the Council is governed. Objective 3 – Investments and Loans FINDING: Section 4.1 of the Treasury Management Policy states that: ‘The maximum amount that can be invested with any one organisation is £250,000.’ During the year 2 investments were made which breached this limit:
- 02/10/2014 - £400,000 investment with Lloyds - 22/01/2015 - £280,000 investment with Lloyds
Page 5 of 9
It is also noted that the Council banks with Lloyds and therefore at year end all Council money was held with Lloyds, albeit in different accounts. The total held as at 31.03.2015 was £344,177.06 RECOMMENDATION: 3.1 – To investigate alternative options for investment of Council money to ensure the treasury management policy is adhered to. RISK: Loss of council funds / breach of policy Objective 4 – Cash and Bank Balances FINDING: The imprest and client call accounts have not yet been updated to reflect the new Councillors who were elected on 7 May 2015. RECOMMENDATION: 4.1 – To ensure the bank mandates are updated following changes to Councillors as a result of the elections on 7th May. RISK: Unauthorised payments made Objective 6 – Salaries and Wages FINDING: All nine overtime claims paid in September 2014 were reviewed. The following was identified:
- VIC employees were working 6.5 hours but not taking a break. This has already been picked up and employees are now taking an unpaid lunch break.
- One employee had not signed the overtime form, it is noted the overtime form had been signed by an authorised approver.
- Three overtime forms had been signed, but not dated by the employee. - One overtime form had been signed by the employee on 23/08/2014, but the overtime
form included overtime worked on 30/08/2014 and 06/09/2014. It had been authorised on 16/09/2014.
- One overtime form had been paid, but not signed by an approver. RECOMMENDATION: 6.1 – To ensure all overtime forms are completed in full, after the overtime has been worked, and are authorised before payment is made. RISK: Unauthorised payments made Objective 7 – Payments to Suppliers FINDING: Financial regulations state that: ‘6.2 – Certification slips will be attached to all invoices received for payment. All invoices shall be examined and verified by the officer issuing the order. Before certifying an invoice the officer shall satisfy him or herself that the work, goods or services to which the invoice relates have been received, carried out, examined and approved. 6.3 – Certified invoices shall be examined for arithmetical accuracy and coding. 6.4 – All invoices shall be authorised for payment by the Clerk or his Deputy. All payments to be made electronically must be approved by two authorised Members before the payments are released.’ Ten paid invoices were tested. The following minor observations were made:
- One goods received certificate had no signature to confirm the invoice calculations had been checked
- Eight of the goods received certificates were not initialled in the ‘Invoice Approval’ box. RECOMMENDATION: 7.1 – It is recommended goods received certifications slips are completed in full for all invoices received, as required by the Council’s Financial Regulations. RISK: Breach of financial regulations/incorrect payments made
Page 6 of 9
Objective 9 – System Access and Security FINDING: Where CCTV is installed it is a requirement that signs contain details of the organisation operating the system, the purpose for using the surveillance system and who to contact about the scheme. It was identified that whilst there are many signs displayed at the cemetery advising that CCTV is in operation, internal audit could see no signage detailing the organisation operating the system, who to contact about the scheme, or the purpose of the CCTV. RECOMMENDATION: 9.1 – It is recommended that the CCTV signage at the cemetery is updated to advise the public that CCTV is being used, the organisation operating the system, the purpose for using the surveillance system and who to contact about the scheme. RISK: Breach of data protection legislation Objective 11 – Previous Audit Recommendations FINDING: There were nine internal audit recommendations made in the 2013-14 internal audit report. Progress taken towards completing these recommendations is detailed below:
- Seven recommendations have been completed in full - Two recommendations (one low and one medium priority) had not been completed
and have been recommended again in this audit report. (In relation to overtime forms and supplier payments)
There were five external audit recommendations made for 2013-14. Progress taken towards completing these recommendations is detailed below: The council must ensure in future years that the accounting statements are approved, and signed as approved, by 30 June immediately following the end of the year. This should be achieved and is planned for completion on 17th June 2015. The council must ensure that a risk assessment is carried out as part of its review of the effectiveness of internal control before the end of the financial year. This review of effectiveness of internal control and risk assessment must be reviewed and minuted as evidence of the review being undertaken annually before the end of the financial year. A risk assessment was completed and approved by the Policy and Finance Committee on 17/09/2014. It was minuted, and the Finance Manager has confirmed, that this risk assessment will be re-examined annually. Risk assessment was completed and approved by Policy and Finance Committee on 17/09/2014. The council must update its fixed asset register to include date acquired, purchase cost and location of each asset held as soon as possible or in any event before the end of the current financial year. The Asset Register includes the net book value. No revaluations have been made in the year. The council should ensure in future years that the above minor errors or omissions are not included in the Statement of Accounts. The annual return for 2014-15 has not yet been completed and therefore could not be reviewed.
Page 7 of 9
The council should ensure in future years that when the appointment of the internal auditor is to be made the Council fully consider the scope and extent of its internal audit and ensure it is fit for purpose. For the 2014-15 audit a meeting was held between the Internal Auditors, the Finance Manager and the Finance Officer to discuss the scope of the internal audit to ensure it was fit for purpose. However the internal audit appointment was not approved by Council. RECOMMENDATION: 11.1 – To ensure all external audit recommendations for 2013-14 are actioned. RISK: Breach of Accounts and Audit (England) Regulations 2011
REPORT TO POLICY AND FINANCE COMMITTEE – 16th October 2015
STAGED PAYMENTS SCHEDULE FOR THE SKATE PARK
The staged payments for works to be completed at the Skate Park, Carvers Recreation Ground, will be close to the following amounts: Date Amount On completion of engineering drawings 12/10/15 £18,750 less 5% retention (£937.50) Construction Phase 02/11/15 £ 35,000 less 5% retention (£1,750) 30/11/15 £ 50,000 less 5% retention (£2,500) 21/12/15 £ 46,250 less 5% retention (£2,312.50) Total: £150,000 + VAT (5% retention £7,500) 18/01/16 £ 3,750 2.5% retention release (OR practical completion date) Notes: 2.5% retention held by Council until end of DLP (£3,750) 14 week build programme – weather dependant The figures given are a best estimate and the amounts may vary at each stage according to percentage of works completed Christmas shutdown 22/12/15 until 4/1/16 RECOMMENDATION: That the Town Clerk be authorised to make staged payments for the Skate Park, as outlined above For further information, please contact: Steve Nash Town Clerk 01425 484720 [email protected]
New Forest District (outside the National Park) Strategic Land Availability Assessment – Call for Sites
What is a Strategic Land Availability Assessment?
Local authorities are required by national policy to undertake an assessment of land in their areas to see if it might be available for development. Land can be considered for a range of possible uses including housing (market and affordable), sites for travellers and travelling showpeople, industrial, office and commercial, retail and leisure uses, childcare facilities, allotments or public open space.
For land that is considered available, the assessment should also indicate when development might take place (subject to the land being considered suitable and allocated in the development plan).
The assessment will be used as evidence to support the production of local planning documents, including the Local Plan Review, or neighbourhood plans, which will allocate land to meet development needs for the period up to 2036. Inclusion of a site within the assessment does not imply that development is suitable or acceptable, or that it will be allocated in the Local Plan.
What is a call for sites?
The call for sites is an opportunity for individuals, developers and organisations to suggest land to be considered within the Assessment. We would like to hear from you if you wish to suggest land which is within the Plan Area (New Forest District outside the National Park - you can check Plan Area boundary online maps.newforest.gov.uk/publicmap).
How should I respond to the call for sites?
You can suggest a site by completing a site submission form and returning this together with a plan showing the clear location and boundary of the site. The form asks for details about the site including land ownership; current uses; proposed uses; constraints to development; and when the site could be available for development. Site suggestions should be submitted by 20 November 2015.
Any information you submit will be used as evidence in the local/neighbourhood planning process and will be available for public inspection.
What will happen when I submit my site suggestion?
Sites will be subject to detailed assessment, including sustainability appraisal, to evaluate whether they are suitable to be considered for selection as potential allocations in the Local Plan Review. This assessment will be published at Preferred Options stage as part of the evidence supporting the Local Plan Review and other relevant planning policy documents.
Where should I send my site suggestion?
You can send your submissions to the Policy and Plans Team, New Forest District Council, Appletree Court, Beaulieu Road, Lyndhurst, Hampshire SO43 7PA. You can also send them by email to [email protected] or call 023 8028 5538 for more information.
New Forest District (outside the National Park)Strategic Land Availability AssessmentSite Submission Form
1. Site details
Site address (you must include a map of the site in order for it to be registered)
Site area (hectares)
Current use of site
2. Who owns the site?
Are you the landowner or do you have an option?
Yes, I am sole owner of the site Yes, I am part owner of the site
I control the site by contract or option I do not own or control the use of the site
Please provide details of all the owners and show ownership boundaries on a plan. If you have a development option please also show the area covered by the option.
If you are not the owner, what is your interest in the site?
Are other owners aware the site isbeing submitted for assessment?
yes no
Are other owners willing to sell or give an option?
yes no
3. Potential uses
What type of uses do you propose for the site? (e.g. market housing/affordable housing/self-build/gypsy pitches/care home/childcare facilities/industrial/retail/open space (see question 4)). Please provide details - you may submit an illustrative layout plan to demonstrate the site's potential if you wish.
4. Open space and suitable accessible natural green space (SANGS)
New housing will require supporting land for public open space and SANGS for habitat mitigation. Land for the provision of allotments, sustainable drainage systems and landscape treatment may also be required. How will this be provided as part of the development? Please provide details - you may submit an illustrative layout plan to demonstrate the site's potential if you wish.
5. Possible constraints to development
To the best of your knowledge, are there any constraints which might influence development of the site?
Access
Has a highways impact study been undertaken?
yes no
How will the site be accessed and what works would be required to provide access?
Infrastructure requirements
What kind of infrastructure will be required to allow the site to be developed?
Topography or ground conditions
Does the site need treatment for contamination?
yes no
Are there any other known topographical or ground condition issues?
yes no
Have any ground/soil surveys been undertaken?
yes no
Please provide details
Landscape and ecology
Have any landscape impact surveys beenundertaken?
yes no
Have any ecological surveys been undertaken?
yes no
Please provide details
Legal or ownership matters
Are there any covenants, leases or ransoms which would affect delivery?
yes no
Please provide details
Flooding and drainage
Are there any flooding and drainage issues(including groundwater)?
yes no
Have any surveys been undertaken?
yes no
Please provide details
Viability and delivery
Are there any unusual characteristics of the site which will have an impact on delivery or costs?
yes no
Please provide details
Other considerations
6. Liaison with statutory bodies
Have any discussions taken place with statutory agencies such as the Highways Authority, Natural England, Environment Agency?
yes no
Have any agencies raised specific concerns?
yes no
Please provide details
7. Availability
When do you think the site could become available for development (assuming planning permission is granted)?
Within five years (2016-2021)
within 6-10 years (2021-2026)
within 11-15 years (2026-2031)
beyond 15 years (2031 onwards)
If within five years which year?
2016-2017
2017-2018
2018-2019
2019-2020
2020-2021
Please explain why the site would become available at this point.
8. Additional comments
Please use this space to provide any other relevant information about the site
9. Your details
Name
Company/Agent/Organisation
Representing
Your address
Telephone