Balanced year end position Remain within overall resources. Monthly Indicators Red Amber Green Total August (Number of indicators)

Transcription

1 Appendix A Corporate Services and LGSS Cambridge Office Finance and Performance Report September SUMMARY 1.1 Finance Previous Status N/A N/A Category Income and Expenditure Capital Programme Target Balanced year end position Remain within overall resources Current Status Section Ref. Green Green Performance Indicators Current status: (see section 4) Monthly Indicators Red Amber Green Total August (Number of indicators) INCOME AND EXPENDITURE 2.1 Overall Position Outturn Variance (Aug) '000 Directorate Budget '000 Actual '000 Outturn Variance (Sep) '000 Outturn Variance (Sep) % -72 Corporate & Customer Services 6,691 3, % 182 Corporate Savings & Funding -1, % Business Improvement & Development 902 1, % 0 Deputy Chief Executive % -1,176 Financing Costs 25,983 3,702-1, % 115 LGSS Managed 11,186 8, % -951 Total 43,962 17,441-1, % The service level budgetary control report for Corporate Services, LGSS Managed and Financing Costs for September 2018 can be found in CS appendix 1.

2 The service level budgetary control report for LGSS Cambridge Office for September 2018 can be found in LGSS appendix 1. The position on the LGSS trading contracts will be included here going forward. Pressures and deficits within LGSS Operational budgets are the responsibility of the Joint Committee. Formal risk sharing arrangements are in place such that changes in service or financing impacting one partner are isolated from impacting other partners. In practice, this means that where there is risk (or additional requirements for) in-year savings for back-office services shared with or facing Northamptonshire County Council, these do not impact on the service received by Cambridgeshire County Council or impact any overspend to be handled by CCC. Further analysis of the results can be found in CS appendix 2 and LGSS appendix 2 The appendices are published online only and not printed for Committee.

3 2.2.1 Significant Issues Corporate and Customer Services Corporate and Customer Services budgets are currently predicting an underspend of 126k, which is an additional underspend of 54k compared to the previous forecast. There are no exceptions to report this month Significant Issues Corporate Savings and Funding Corporate Savings and Funding budgets are currently predicting an overspend of 220k due to savings targets that are not expected to be met in the year; which is an addition overspend of 38k compared to the previous forecast. There are no new exceptions to report this month Significant Issues Business Improvement & Development Business Improvement & Development budgets are currently predicting an underspend of 7k. There are no new exceptions to report this month Significant Issues Deputy Chief Executive The Deputy Chief Executive budget is currently predicting an underspend of 43k, which is an increase of 43k from last month. This is mainly due to underspends on subscriptions. There are no exceptions to report this month Significant Issues LGSS Managed LGSS Managed budgets are currently predicting an overspend of 126k at yearend, which is an increase of 11k from the previous forecast. This is mainly due to an increase in IT costs due to a change in telephony licensing. There are no new exceptions to report this month Significant Issues Financing Costs Financing Costs are currently predicting an underspend of 1.18m, same as last month. This is due to a change in the payment of Minimum Revenue Provision and

4 a rebate of bank fees on international payments. Following a review of cashflow forecasts and borrowing requirements, the interest payable forecast has been revised giving an additional 200k forecast underspend Significant Issues LGSS Cambridge Office LGSS Cambridge Office is currently predicting an overspend of 51k, which is an increase of 53k from the previous forecast. This is due to an increased overspend on Managing Director & Support and decrease in the income expected from the trading contracts. There are no exceptions to report this month. Additional Income and Grant Budgeted this Period (De minimis reporting limit = 30,000) There were no new items recorded during September A full list of additional grant income for Corporate Services and LGSS Managed can be found in CS appendix 3. A full list of additional grant income for LGSS Cambridge Office can be found in LGSS appendix Virements and Transfers to / from Reserves (including Operational Savings Reserve) (De minimis reporting limit = 30,000) The following virements have been made this month to reflect changes in responsibilities. Corporate and Customer Services: Resources Directorate 95 Non-material virements (+/- 30k) 000 Notes 0 Savings in children services applied to corporate savings target

5 3. BALANCE SHEET 3.1 Reserves A schedule of the Corporate Services and LGSS Managed reserves can be found in CS appendix 5. A schedule of the LGSS Cambridge Office Reserves can be found in LGSS appendix Capital Expenditure and Funding Expenditure Corporate Services and Transformation schemes have a capital budget of 5.4m in and there is expenditure of 772k to date. In-year, a balanced position is forecast. The total scheme forecast is on budget. There are no new material variances to report this month. LGSS Managed has a capital budget of 5.9m in and there is expenditure of 934k to date. In-year, an underspend of 1.1m is forecast. The total scheme forecast is an underspend of 125k. The Cambridgeshire Public Sector Network Replacement project is forecasting an underspend of 2.5m in This is due to a revised timescale for this project; the previous contract was extended, so the process to move buildings across to the new network has started on a revised timescale. The Libraries IT Network refresh is forecasting a total scheme underspend of 125k. This is due to the size of the project being smaller than initially expected. The LGSS Managed Variation Budget of 1.5m has been entirely used up by the above underspends. This leaves a total variance of 1.1m underspend in LGSS Cambridge Office has a capital budget of 0.1m in and there is no spend to date. In-year, a balanced position is forecast. The total scheme forecast is on budget. There are no new material variances to report this month.

6 Funding Corporate Services and Transformation schemes have capital funding of 5.4m in. The Corporate Services capital programme as a whole is forecasting a balanced outturn position, so the full amount of this funding is expected to be used. There are no new material variances to report this month. LGSS Managed has capital funding of 5.9m in. The LGSS Managed capital programme as a whole is forecasting an underspend of 1.1m in, as reported above. This will reduce the Prudential Borrowing requirement by this amount. LGSS Cambridge Office has capital funding of 0.1m in. The LGSS Cambridge Office capital programme as a whole is forecasting a balanced outturn position, so the full amount of this funding is expected to be used. There are no new material variances to report this month. A detailed explanation of the position for Corporate Services and LGSS Managed can be found in CS appendix 6. A detailed explanation of the position for LGSS Cambridge Office can be found in LGSS appendix PERFORMANCE 4.1 The key performance indicators for Corporate and Customer Services and LGSS Managed Services are set out in CS Appendix 7. Key performance indicators for LGSS Cambridge Office are not reported here as the information for these is not yet available.

7 CS APPENDIX 1 Corporate Service Level Budgetary Control Report To ensure financial information is presented in a consistent way to all Committees a standardised format has now been applied to the summary tables and service level budgetary control reports included in each F&PR. The same format is also applied to the Integrated Resources and Performance Report (IRPR) presented to General Purposes Committee (GPC). The data shown provides the key information required to assess the financial position of the service and provide comparison to the previous month. The variances as at the end of September 2018 for Corporate and Customer Services, Chief Executive, LGSS Managed and Financing Costs are as follows: Forecast Outturn Variance (Aug) Budget Actual Sep 2018 Forecast Outturn Variance 000's 000's 000's 000's % Corporate & Customer Services -40 Director, Corporate and Customer Services % 0 Chief Executive % -35 Communication and Information % 0 Customer Services 1, % 9 Information Management % 0 IT & Digital Service 2,073 1, % 0 Elections % 0 Redundancy, Pensions & Injury % -72 Corporate & Customer Services Total 6,691 3, % Corporate Savings & Funding 0 Demography Reserve % 0 Commercial approach to contract management % 0 Organisational Structure Review % 182 Citizen First, Digital First % 0 PCC Shared Services % 0 Automation % 182 Corporate Savings & Funding Total -1, % Business Improvement & Development 0 Transformation Team 148 1, % -7 Business Intelligence % -7 Business Improvement & Development Total 902 1, % Deputy Chief Executive 0 Resources Directorate % 0 Deputy Chief Executive Total % LGSS Managed -10 External Audit % 0 Insurance 2, % 140 IT Managed 2,994 3, % 0 Members Allowances 1, %

8 0 OWD Managed % 0 Subscriptions % -15 Authority-wide Miscellaneous % 0 HR Managed % 0 Corporate Redundancies % 0 Transformation Fund 4,536 4, % 115 LGSS Managed Total 11,186 8, % Financing Costs -1,176 Debt Charges and Interest 25,983 3,702-1,176-5% -1,176 Financing Costs Total 25,983 3,702-1,176-5% -951 Total 43,962 17,441-1,005-2%

9 CS APPENDIX 2 Commentary on the Forecast Outturn Position Number of budgets measured at service level that have an adverse/positive variance greater than 2% of annual budget or 100,000 whichever is greater. Service Current Budget 000 Forecast Variance - Outturn 000 % IT & Digital Service 2, Changes in Children s Services, agreed at the Children s and Young People s committee, have led to a change in approach for the IT system for Children s Services. At its meeting on 29 May General Purposes Committee supported a recommendation to procure a new Children s IT System that could be aligned with Peterborough City Council. A consequence of this decision is that the Mosaic system will no longer be rolled out for Children s Services. Therefore 504k of costs for Mosaic, which were formerly charged to capital, will fall back as a revenue pressure in. It has since been decided that this overspend will be held in Children s Services rather than Corporate Services, and it is therefore no longer reported here. Citizen First, Digital First An underachievement of 182k is forecast against the Citizen First, Digital First savings target. This is due to a change in the scope of the Citizen First, Digital First project and the need to find a more effective mechanism to facilitate automation savings to be achieved in other service areas across the Council. IT Managed 2, An overspend of 140k is forecast due to a change in the way telephony licensing is done, resulting in increased costs. Debt Charges and Interest 25,983-1,176-5 A 1,176k underspend is forecast on Debt Charges and interest. 866k is due to a change in Minimum Revenue Provision. The Council is required to repay an element of the accumulated General Fund capital spend each year through a revenue charge (the Minimum Revenue Provision - MRP). Following analysis of capital schemes completed in 2017/18 and how they were funded, the MRP payment for has been amended. The Council was able to use funding it was holding as the accountable body for other organisations to fund 16m of capital expenditure, rather than using Prudential Borrowing. This has delayed the MRP payment for these schemes until we take out Prudential Borrowing to repay the funding used. 110k is due to a rebate of bank fees on international payments. 200k is due to a revised forecast for interest payable in year following a review of cashflow forecasts and borrowing requirements.

10 CS APPENDIX 3 Grant Income Analysis The tables below outline the additional grant income, which was not built into base budgets. Corporate and Customer Services: Grant Awarding Body Amount 000 Grants as per Business Plan Public Health 101 Total Grants 101 LGSS Managed: Grant Awarding Body Amount 000 Grants as per Business Plan Public Health 100 Total Grants 100

11 CS APPENDIX 4 Virements and Budget Reconciliation Corporate Services: Budget as per Business Plan 6,914 GCP Contract Management Savings 160 Commercial Approach to Contract Management Organisational Structure Review Business Intelligence -754 Non-material virements (+/- 30k) 0 Current Budget 5, Notes -863 Greater Cambridge Partnership budget Funding of contract management saving from cleaning contract savings 36 Savings from cleaning contract 70 Savings from redundancy in Adults Service moved to Business Improvement and Development directorate Business Improvement & Development Budget as per Business Plan 0 Business Intelligence 754 Transformation Team 148 Non-material virements (+/- 30k) Current Budget 902 Notes Service moved from Corporate & Customer Services Service moved from Deputy Chief Executive Deputy Chief Executive: Budget as per Business Plan 292 Managed finance budgets 43 Resources Directorate 43 Transformation Team -148 Resources Directorate Notes Transfer budget from LGSS Mgd to Resources Savings forthcoming from change in LEP governance arrangements applied to corporate savings target Service moved to Business Improvement and Development directorate Savings in children services applied to corporate savings target

12 Non-material virements (+/- 30k) Current Budget 325 LGSS Managed: Budget as per Business Plan 11,126 ESPO income budget 200 Insurance -135 H&S Managed 36 Resources Directorate -43 Non-material virements (+/- 30k) Current Budget 11, Notes Transfer ESPO income budget from Miscellaneous to C&I Reduction in Insurance inflation from 11.1% to 4.9% Transfer Health & Safety Managed budget into LGSS Managed Transfer budget from LGSS Mgd to Resources Financing Costs: 000 Notes Budget as per Business Plan 25,983 Non-material virements (+/- 30k) 0 Current Budget 25,983

13 CS APPENDIX 5 Reserve Schedule 1. Corporate Services Reserves Fund Description Balance at 31 March 2018 Movements in Balance at 30 September 2018 Forecast Balance at 31 March 2019 '000 '000 '000 '000 Notes Equipment Reserves Postal Service Other Earmarked Funds subtotal Shape Your Place - Fenland Grant Election Processes City Deal - NHB funding 2, ,433 2,700 3 Organisational Structure Review subtotal 2, ,442 2,865 TOTAL 2, ,446 2,868 Notes 1 27k of Postal Service reserve to be spent on equipment in Election budget to be transferred to reserve in New Homes Bonus funding - not all expected to be used in Reserve to be allocated against Organisational Structure Review saving in

14 2. LGSS Managed Reserves Fund Description Other Earmarked Funds Balance at 31 March 2018 Movements in Balance at 30 September 2018 Forecast Balance at 31 March 2019 '000 '000 '000 '000 CPSN Partnership Funds Short Term Provisions subtotal Insurance Short-term Provision Insurance MMI Provision 1, ,182 1,182 Contracts General Reserve 1, ,367 1,367 Long Term Provisions subtotal 3, ,460 3,460 Insurance Long-term Provision 3, ,613 3,613 subtotal 3, ,613 3,613 Notes TOTAL 7, ,135 7,072

15 CS APPENDIX 6 Capital Expenditure and Funding Capital Expenditure Original Budget as per BP Corporate Services & LGSS Managed Capital Programme TOTAL SCHEME Total Scheme Revised Total Scheme Forecast Variance Revised Budget for Actual Spend Forecast Spend - Outturn Outturn Variance Budget 000 Scheme Corporate Services and Transformation 39 Essential CCC Business Systems Upgrade Mosaic 1,206-1,206-3,000-1,091 Citizen First, Digital First 1, ,091-3,546-1,000 Capitalisation of Redundancies 1, ,000-5,000-1,293 Capitalisation of Transformation 1,293-1,293-6,465 - Team 148 Capitalisation of Interest Budget Children's Services IT System 1, ,418-2,545 - (2,113) Capital Programme Variations (951) - (951) - (1,419) - Budget 2,038 5, ,369-19,437 - LGSS Managed - IT Infrastructure Investment ,000 Cambridgeshire Public Sector 5, ,000 (2,485) 5,500 - Network Replacement 84 Improved audio-visual capabilities for staff meetings 458 Disaster Recovery facility for critical business systems 251 Pro-active upgrade to Exchange systems 220 IT Infrastructure refresh Replacement of office networking hardware 225 Laptop refresh Variation Budget (1,479) - - 1,479 (1,162) - - Capitalisation of Interest Budget Libraries IT Network Refresh (125) 495 (125) 6,415 5, ,784 (1,131) 6,865 (125) 8,453 TOTAL 11,284 1,706 10,153 (1,131) 26,302 (125)

16 Capital Funding Corporate Services & LGSS Managed Capital Programme Original Funding Allocation as per BP Revised Funding for Forecast Spend Forecast Variance 000 Source of Funding Corporate Services and Transformation 2,293 Capital Receipts 2,293 2,293 - (255) Prudential Borrowing 3,076 3,076-2,038 5,369 5,369 - LGSS Managed 6,415 Prudential Borrowing 5,915 4,784 (1,264) 6,415 5,915 4,784 (1,264) 8,453 TOTAL 11,284 10,153 (1,264) Previously Reported Exceptions General Purposes Committee considered a report on 29th May 2018 on the implications of changes in Children s Services to the IT systems that support this service. At the Committee the provision of 2.74m capital was approved, funded through prudential borrowing, to support the proposed changes to IT systems for Children s Services. On further revision of the business case, 200k revenue funding and 2.545m capital funding is required with a split of 1.418m capital required in and 1.127m in 2019/20. This is to fund the procurement and implementation of a case management and information system for Children s Services that can be aligned with the system in use in Peterborough City Council. The annual cost of the prudential borrowing will start at 299k pa, decreasing each year thereafter over 10 years. The 29th May report to GPC is available here, In the Integrated Resources & Performance Report, GPC approved the revised prudential borrowing request of 1.418m in and 1.127m in 2019/20 (total 2.545m) to support the changes to IT systems for Children s Services. In June Capital Programme Variations budgets were recalculated following the rephasing exercise to take account of budgets carried forward from 2017/18. The Corporate Services and Transformation Capital Programme Variations budget was adjusted by 1.2m to -1m. The LGSS Managed Capital Programme Variations budget was previously 0 and has been adjusted to -1.5m.

17 CS Appendix 7 Performance Scorecard The table below outlines key performance indicators for Corporate and Customer Services and LGSS Managed Services. Corporate & Customer Services Performance Indicator Suite September 2018 Note - following the recent Corporate Capacity Review (CCR) restructure a new indicator set is under development that will better reflect the work undertaken by the new corporate directorate. Work is ongoing to develop the new indicator set. Service Area: Measure Proportions of FOI requests responded to within timescale (YTD) SARS - % completed within 40 working days (YTD) Statutory returns completed on time Business Intelligence Reporting frequency What is good Unit Data last entered Time period covered Target Actual RAG Status Direction of travel Monthly High % Oct-18 Sep-18 90% 78.2% R Monthly High % Oct-18 Sep-18 80% 50.0% R Monthly High % Oct-18 Sep % 100.0% G Comments 86 out of 110 requests were responded to within timescale in September 5 out of 10 requests were responded to within timescale in September Annual statutory returns for Adult Social Care and Children's Social Care were submitted on time. The quarterly return for the Youth Offending Service was completed on time, and the monthly returns relating to support given to young people with education and training were completed on time. Monthly & weekly information delivered on time Monthly High In development

18 Customer satisfaction with inspection support Annual High In development Service Area: Measure Proportion of citizens who report that it is easy to find information Overall staff engagement from CCC staff survey Number of sessions on website Service Area: Communications & Information Reporting frequency Annual What is good High Unit Data last entered Time period covered Target Actual RAG Status Direction of travel Annual High % Oct-18 Oct-17 60% 63.0% G Monthly High Number Oct-18 Sep ,771 IT & Digital Comments In development For the most recent staff survey, conducted in October 17, overall staff engagement was higher than both the public sector norm (55%) and the UK norm (60%). Measure Current health of Council IT systems Placeholder - indicator to be developed to report volume of on-line transactions Reporting frequency Monthly Monthly What is good High High Unit Data last entered Time period covered Target Actual RAG Status Direction of travel Comments In development In development Service Area: Customer Services

19 Measure Proportion of information enquiries resolved at first point of contact % of calls presented that are answered % of total contact that is deemed avoidable Service Area: Measure Proportion of services with a completed Business Continuity Plan Service Area: Reporting frequency What is good Unit Data last entered Time period covered Target Actual RAG Status Direction of travel Monthly High % Oct-18 Sep-18 80% 84.3% G Monthly High % Oct-18 Sep-18 85% 93.5% G Monthly Low % Oct-18 Sep-18 <15% 14.9% G Emergency Planning Reporting frequency What is good Unit Data last entered Time period covered Target Actual RAG Status Direction of travel Monthly High % Oct-18 Sep % Directorate Comments % determined across seventeen council services delivered by Customer Services through the corporate contact centre and reception sites. Comments Measure Placeholder - customer satisfaction indicator to be developed Reporting frequency What is good Unit Data last entered Time period covered Target Actual RAG Status Direction of travel Comments Indicator to be developed to capture and report customer satisfaction with services provided by the directorate Service Area: LGSS managed services Measure Incidents resolved within Service Level Reporting frequency What is good Unit Data last entered Quarterly High % Oct-18 Time period covered Q2 (Jul - Sep 18) Target Actual RAG Status Direction of travel Comments 95% 85.6% A Oct-18

20 Agreement (ref: IT01a) Requests resolved within Service Level Agreement (ref: IT01b) Availability of Universal Business System**** IT Availability (ref: IT02) Quarterly High % Oct-18 Quarterly High % Oct-18 Q2 (Jul - Sep 18) Q2 (Jul - Sep 18) 95% 93.0% A Oct-18 90% 99.9% G Oct-18 **** The Universal Business System is defined as covering: Internet feed Network Windows infrastructure (file/print/login) VoIP phones E-Business suite Corporate CRM (OneServe) Capita One (also known as OneVision/One/ICS) Corporate remote access (Juniper) Remote access for NHS staff (NHS Netilla) SWIFT/AIS AFM EDRM (Wisdom) Landesk BYOD (DME) Blackberry (Exchange) archive (Enterprise Vault) GIS CCC website Intranet - CamWeb

21 LGSS APPENDIX 1 Service Level Budgetary Control Report The variances as at the end of August 2018 for LGSS Cambridge Office are as follows: Forecast Outturn Variance (July) Budget Actual August 2018 Forecast Outturn Variance 000's 000's 000's 000's % LGSS Operational 17 Finance Services 2,893 1, % 0 Human Resources 3,834 1, % 1 Business Services, Systems & Change 2,330 1, % 0 Information Technology 2,503 2, % 30 Managing Director & Support % 48 LGSS Operational Total 11,560 6, % Trading Contracts -50 Trading Contracts -2,725-1, % -50 Trading Contracts Total -2,725-1, % -2 Total 8,835 5, %

22 LGSS APPENDIX 2 Commentary on the Forecast Outturn Position Number of budgets measured at service level that have an adverse/positive variance greater than 2% of annual budget or 100,000 whichever is greater. There are no significant variances to report for.

23 LGSS APPENDIX 3 Grant Income Analysis The table below outlines the additional grant income, which is not built into base budgets. Awarding Body Amount 000 Grants as per Business Plan Public Health 220 Non-material grants (+/- 30k) 0 Total Grants 220 LGSS APPENDIX 4 Virements and Budget Reconciliation Budget as per Business Plan 8,871 H&S Managed -36 Non-material virements (+/- 30k) Current Budget 8, Notes Transfer Health & Safety Managed budget into LGSS Managed

24 LGSS APPENDIX 5 Reserve Schedule Below are the reserve balances for LGSS Cambridge office in. General Reserve Fund Description Balance at 31 March 2018 Movements in Balance at 31 August 2018 '000 '000 '000 LGSS Cambridge Office Carry-forward subtotal Notes TOTAL 0 0 0

25 LGSS APPENDIX 6 Capital Expenditure and Funding Capital Expenditure LGSS Cambridge Office Capital Programme TOTAL SCHEME Original Budget as per BP Revised Budget for Actual Spend Forecast Spend - Outturn Outturn Variance Total Scheme Revised Budget Total Scheme Forecast Variance 000 Scheme Next ,025 - Generation ERP - TOTAL ,025 - Capital Funding Original Funding Allocation as per BP LGSS Cambridge Office Capital Programme Revised Funding for Actual Spend Actual Variance 000 Source of Funding Prudential Borrowing TOTAL

26 LGSS APPENDIX 7 - Performance Scorecard Information on the key performance indicators for LGSS Cambridge Office is not yet available for The measures to be reported on will be: Percentage of invoices paid within term for month Percentage of invoices paid within term cumulative for year to date Total debt as a percentage of turnover Percentage of debt over 90 days old