Corporate Procurement Plan

Transcription

1 Corporate Procurement Plan Recommendations 1. Senior Management to sign off on Corporate Procurement Plan 2. Responsibility for the preparation of the annual Corporate Procurement Plan should be assigned to one Department. This process should involve a detailed analysis of expenditure, which will require thorough data cleansing, and constant monitoring of expenditure. A detailed analysis of all products needs to be undertaken to ensure that they are linked to the correct expenditure account elements. This exercise will be necessary if the Council is to analyse expenditure by account element in the future. 3. Deputy Manager to oversee the implementation and review of the Corporate Procurement Plan through the Value for Money Committee and provide half yearly reports to Management Team 4. Appointment of a Procurement Officer with responsibility for planning and strategic work i.e. management of the purchasing function (excluding consultants and contractors), spend analysis, monitoring and control of spend, monitoring of data input to Agresso, making recommendations on achieving value for money, examining supplier base with a view to widening it (where there are few suppliers) and narrowing it where there may be too many one-off suppliers. The procurement officer should also oversee the contract award process for such goods and services as cleaning, canteen, stationery/printing, photocopiers, printers, computers etc. Monitoring of these contracts should be undertaken quarterly. The Job Specification for this role should be defined. Location to be determined by Management Team. 5. Responsibility for overseeing the procurement function in each Department should be delegated to a senior official in each Department. A deputy should also be identified. 6. Provide Agresso Training and organised refresher training for PO raisers. It is evident from the report that expenditure is being charged incorrectly against account elements. PO raisers need to understand the significance of the use of Account Elements, Products etc. 7. Provide training to staff on procurement of consultants and contractors thereby ensuring compliance with EU and national procurement rules. Two staff members (one administrative, one technical) from each of the Transportation & Infrastructure, Housing, Environment, Corporate Services and Planning Departments should receive this basic training. Each staff member to undertake a two-day course and be responsible for the management of the procurement function within his or her respective Departments. 8. These trained staff should meet quarterly to review and discuss procurement issues and to note changes in legislation, rules etc. 9. Produce a Basic Guidance Manual on Public Procurement, which can be used for reference purposes by all Departments in the Local Authority. The manual should document procedures regarding the tender opening process, keeping of

2 procurement project files, procedures, selection criteria, award criteria, procurement reforms, use of etenders etc 10.Establish a procedural framework for different categories of expenditure. This should outline which expenditure is centrally purchased, locally purchased, including which purchases should be supported by market analysis ahead of tendering, which should be purchased using purchase cards, review of PO approval limits, procedure for procurement in terms of a Major Emergency etc 11.Make general procurement information available on the Councils Intranet Site 12.Introduce a Corporate Procurement Card for low value purchases, evaluate its benefits and develop control procedures. The introduction of a card should result in the reduction of transaction costs associated with administration. 13.Reduce transaction costs by reducing the size of the supplier base 14.When contracts are awarded, monitor future purchases to ensure that goods and services are being purchased from the preferred tenderers 2

3 Introduction The National Public Procurement Policy Framework requires public sector organisations to prepare annual Corporate Procurement Plans based on the procurement management reform objectives of capacity building, training and education measures and procurement aggregation. This is the first such plan prepared by Clare County Council. In order to prepare the plan, an expenditure analysis was carried out on a number of expenditure account elements. This information was extracted from Agresso (the Councils Financial Management System). No data cleansing was carried out as part of this project (note recommendations at end of report). The extracted data for each account element listed the Programme Group, Account Element, Product, Amount, Supplier, Order Number, Job Code and Period. Forty three (43) Expenditure Account Elements were analysed (Appendix A). The excluded Account Elements are listed in Appendix B and relate mainly to pay, salaries, pensions, grants etc. This two-step process involved: 1. An analysis of the goods and services purchased by Clare County Council in An analysis of the current operation of the procurement function in Clare County Council 3

4 The Theory The following analytical framework is the theoretical basis for procurement analysis, which is based on expenditure and security of supply (risk). The methodology is known as spend profiling which should result in better management of the procurement function through the application of analysis based buying strategies designed to achieve better value for money outcomes. The spend profile segments the expenditure into four categories/quadrants. The following matrix is designed to reflect the relationship between security of supply and relative expenditure. In the context of procurement, risk exposure arises from four main sources (purchasing organisation, product/service, supplier and/or the market). Risk should be understood as the difficulty of securing supply (i.e. level of market competition, the importance of the good or service to the organisation, the likelihood of supply failure etc). For example, organisations are vulnerable where a supply market is unreliable or lacking competition. If the organisation requires a specialist product that is only available from one supplier, it is highly exposed to potential problems with the performance of that supplier. On the other hand, if a product is available as an off the shelf item from a number of suppliers, the level of risk is lower. Spend Profile Quadrant 3 Quadrant 4 Difficult to secure supply Low Relative Expenditure Difficult to secure supply High Relative Expenditure Represents 1-5% of total spend Objective: Risk Reduction Represents 50-60% of total spend Objective: Value for Money Quadrant 1 Quadrant 2 Easy to secure supply Low Relative Expenditure Easy to secure supply High Relative Expenditure Represents 5% of total spend Objective: Transaction cost reduction Represents 20-30% of total spend Objective: cost reduction: cost of goods/services and transaction costs Expenditure Quadrant 1 (low relative spend, easy to secure supply): This quadrant typically includes 4

5 ad hoc purchases such as subscriptions or courier services. International experience suggests that expenditure on categories in this quadrant is generally less than 5% of total procurement expenditure. Purchasing of items in this quadrant is most efficient where decision-making is devolved to those who are closest to the point of need. The purchasing strategy in this quadrant is to reduce transaction costs. Quadrant 2 (high relative spend, easy to secure supply): Items in this quadrant include goods such as office equipment, fuels or telecommunications. International experience suggests that expenditure on categories in this quadrant is usually around 20-30% of the total. Usually there is some degree of competition in the market that favours the position of the buyer. The purchasing strategy is to reduce unit costs by leveraging volume demand into the market and reduce associated transaction costs. Quadrant 3 (low relative spend, difficult to secure supply): This quadrant includes goods that are specialised or technical. Goods and services include specialised information technology consultancy or specialised equipment. Expenditure in this category is likely to be less than 1% of the total. There are generally limited opportunities for reducing costs in this quadrant but there are opportunities to better manage risk exposure. The procurement strategy in this quadrant is to reduce risk through changing demand attributes (e.g. seeking substitute products or services that can reduce the organisations dependence on one supplier or good/service). Quadrant 4 (high relative spend, difficult to secure supply): This quadrant includes goods and services that are critical to the core business of the organisation. Categories in this quadrant include large information technology related systems, capital works projects etc. Procurement related expenditure in this quadrant is usually between 50-60% of the total for a body. This is generally the area of the most significant expenditure. The procurement strategy is to achieve value for money through effective supplier selection and strong relationship management. 5

6 The Practice Expenditure 2006 Total Expenditure in Clare County Council in 2006 amounted to 255 million of which 162 million related to the 43 analysed Account Elements. The following table provides a percentage breakdown of total expenditure across the nine programme groups. % breakdown of total expenditure for each programme group Programme Group % 1 Housing 13% 2 Roads 38% 3 Sanitary 17% 4 Planning & Development 9% 5 Environment 6% 6 Recreation & Amenity 3% 7 Agriculture & Education 3% 8 Miscellaneous Services 3% 9 Support Services 8% The top 10 expenditure items across the 43 analysed Account Elements are also presented below. These account for 95% of the total expenditure Account Element Top Ten Expenditure Items Description % Capital Contracts Expenditure 97,588, Materials 23,997, Land Purchase/Compensation 11,508, Consultancy/Professional Fees and Expenses Minor Contracts- Trade Services & other works 6,226, ,374, Energy 2,997, Non- Housing Loan Repayments 2,405, Legal Fees and Expenses 1,377, Rent 1,296, Repairs & Maintenance Other Equipment 1,211, In addition to the Top 10 expenditure items on the list, those ranking at 12 (Printing & Office Consumables), 36 (Postage), and 42 (Miscellaneous Expenses) should be noted. Further detail on these items is outlined below. 6

7 The application of the analytical framework (as described above) to this spend analysis is presented on the following table. Expenditure of less than 1m is classed as low value. Capital expenditure items are classed as high risk due to the potential of contract failure, poor performance of contractors, poor contract management etc. Day to day operational expenditure is classed as low risk. The top four account elements are broken down by Programme Group and the remaining account elements are presented as total figures. Expenditure classed as high risk, high value totals 114,312,994 (73%). Expenditure classed as low risk, high value totals 33,611,378 (21%). Expenditure classed as low risk, low value totals 7,447,671 (5%) Expenditure classed as high risk, low value totals 1,195,379 (0.8%) Spend Profile Clare County Council Account Element & Description % Capital Contracts Expenditure Roads Capital Contracts Expenditure Housing Materials Roads Capital Contracts Expenditure Development Capital Contracts Expenditure Water Land Purchase/Compensation Roads Land Purchase/Compensation Water 51,653, ,716, ,482, ,790, ,391, ,926, ,526, Minor Contracts- Trade Services & other works 4,374, Energy Non- Housing Loan Repayments Materials Water 2,997, ,405, ,285, Consultancy/Professional Fees and Expenses Development 2,122, Consultancy/Professional Fees and Expenses Water 1,552, Legal Fees and Expenses

8 Account Element & Description % 1,377, Rent Capital Contracts Expenditure Environment Repairs & Maint Other Equip Materials Environment 1,296, ,225,800 1,211, ,178, Consultancy/Professional Fees and Expenses Roads 1,152, Consultancy/Professional Fees and Expenses Housing 955, Non-Capital Equip Purchase Other Capital Contracts Expenditure Misc. Services Printing & Office Consumables Communication Expenses Training Materials Development Advertising Repairs & Maint Computer Equip Library Book Purchases Security Property Non-Capital Equip Purchase Computers 780, , , , , , , , , , , Consultancy/Professional Fees and Expenses Environment 255, Computer Software and Maintenance Fees Cleaning 248, ,

9 Account Element & Description % Non-Capital Equip Purchase Fire Services Materials Misc. Services Materials Recreation Arts Activities 232, , , , Non-Capital Equip Purchase Office Equip/Furn 149, Repairs &Maint Parks & Other Areas Repairs & Maint Plant 119, , Consultancy/Professional Fees and Expenses Misc. Services 110, Overdraft interest & financial charges Recruitment Expenses Other Vehicle Expenses 102, , , Spend Profile Clare County Council Account Element & Description % Entertainment Expenses Materials Housing Agency Health Boards Materials Support Services 94, ,810 83, , Consultancy/Professional Fees and Expenses Recreation 62, Land Purchase/Compensation Housing Capital Contracts Expenditure Recreation Security - Cash Delivery 55,000 36,950 29,

10 Account Element & Description % Canteen Scanning 25, , Consultancy/Professional Fees and Expenses Support Services 12, Capital Contracts Expenditure Support Services 6, Lease Interest Postage 5, , Consultancy/Professional Fees and Expenses Agriculture 3, Non-Capital Equip Purchase - Machinery Yard 3, Repairs & Maint Buildings (excl. LA Housing) 2, Non-Capital Equip Purchase - Civil Defence Materials Agriculture Stock Adjustments Courier Miscellaneous Expenses - 1,332, Hire (Ext) - Plant/Transport/Machinery & Equipment - 1,365, Total 156,567, Appendix C provides a breakdown of expenditure across the nine programme groups for each of the Top Ten Account Elements. The following should be noted in relation to each. 1. Capital Contracts Expenditure National and EU Procurement rules apply 98 suppliers Programme Group 2 accounts for 53% of the expenditure 1 supplier accounted for 54% of the expenditure (GAMA) 9 suppliers received over 1m each 26 suppliers received between 100,000 and 1m each 10

11 19 suppliers received between 20,000 and 100,000 each Tight controls in respect of procurement management required for this category Professional Contract Management is a necessity Contracts should not commence until contract has been signed There should be transparent and open competition in respect of procurement of works Coding should be reviewed Procurement reforms (circular 33/06) should have a significant impact on this category if projects are managed correctly, particularly with regard to the requirement to quote a fixed price lump sum. The Contracting Authority should clearly set out its requirements at tender stage. The new forms of contracts should also be used. 2. Materials National and EU Procurement rules apply EU threshold for supplies is currently 211, suppliers Programme Group 2 accounts for 81% of the expenditure 6 suppliers received between 1m and 3.5m (60% of total) 17 suppliers received between 100,000 and 1m 60 suppliers received between 20,000 and 100,000 Coding needs to be reviewed e.g. 37,359 was charged to Programme Group 2 for Postage by Phone Pitney Bows (Ire.) Ltd Use of LA Quotes should be monitored regularly Introduce low value purchase card 3. Land Purchase / Compensation Review payments e.g. payment made to County Solicitor for the sum of 4.5m for the Ennis/Clarecastle Scheme should have been made payable to the vendor Price negotiation and realistic valuations critical Land Purchase accounts for 7.1% of total Programme Group 3 accounts for 39% of the expenditure 4. Consultancy / Professional Fees and Expenses National & EU Procurement rules apply EU threshold for services is currently 211, suppliers Programme Group 4 accounts for 34% of expenditure 19 suppliers received between 100,000 and 800, suppliers received between 20,000 and 100,000 11

12 Procurement reforms (circular 33/06) should have a significant impact on this category if projects are managed correctly, particularly with regard to the requirement to quote a fixed price lump sum. The Contracting Authority should clearly set out its requirements at tender stage. The new forms of contracts should also be used. Use of panels / Framework agreements should be considered Coding should be reviewed 5. Minor Contracts Trade Services & Other Works National & EU Procurement rules apply 112 suppliers Programme Group 1 accounts for 48% of expenditure 12 suppliers received between 100,000 and 500, suppliers received between 20,000 and 100,000 1 supplier received 470,000 in Programme Group 1 Sixty two suppliers with an individual spend of less than 10,000 account for 195,000 in Minor Contract Expenditure in total. This suggests that there are opportunities to consolidate the supplier base, the objective being to achieve value for money and greater economies of scale Procurement reforms (circular 33/06) should have a significant impact on this category if projects are managed correctly, particularly with regard to the requirement to quote a fixed price lump sum. The Contracting Authority should clearly set out its requirements at tender stage. The new forms of contracts should also be used. 6. Energy 77 suppliers ESB receives 82% of the total expenditure in this category Programme Group 3 accounts for 45% of the expenditure 61 suppliers with an individual spend of less than 10,000 account for 141,000 in Energy expenditure. This suggests that there are opportunities to consolidate the supplier base, the objective being to achieve value for money and greater economies of scale. Oil suppliers in particular. 7. Non-Housing Loan Repayments 6 suppliers 2.4 million 8. Legal Fees and Expenses 47 suppliers in this category 1 supplier received 66% of the total expenditure 12

13 Programme Group 1 accounts for 26%, Programme 2 accounts for 23% and Programme 3 accounts for 21% Recent contract award adheres to Procurement rules 9. Rent 27 suppliers Review of coding required 1 supplier accounts for 50% of total expenditure in this category 80% of the expenditures applies to Programme Group Repairs & Maintenance Other Equipment National & EU Procurement rules apply 167 suppliers 4 suppliers account for 54% of expenditure between 100,000 and 350,000 Programme Group 3 accounts for 40% of expenditure 150 suppliers with an individual spend of less than 10,000 account for 225,000 in Repairs and Maintenance expenditure. This suggests that there are opportunities to consolidate the supplier base, the objective being to achieve value for money and greater economies of scale. Other Account Elements 1. Printing & Office Consumables 202,000 has been charged to this account element and relates to postage (2 suppliers) Excluding the two postage suppliers there are 297 suppliers under this account element Displays no adherence to contract that is in place Tighter control of contracts required Opportunity to reduce number of suppliers 171 suppliers with an individual spend of less than 400 account for 19,000 in expenditure Programme Group 9 accounts for 44% of the expenditure 2. Postage Expenditure extracted from Agresso totals 3,464 This indicates mis-coding and lack of understanding of account element and linkage to product See Printing & Office Consumables above 3. Miscellaneous Expenses This Account Element shows expenditure of - 1.3m. 13

14 517 suppliers This highlights the need to monitor this account element more closely. Obviously, there is mis-coding at account element level, linked to the product. 14

15 Procurement Principles and Objectives In order to meet it s obligations under the National Public Procurement Policy Framework, Clare County Council has set out the following objectives and actions for implementation. This will ensure that the Council is focused on delivering value for money outcomes and that purchasing practices are professional and procurement staff have the necessary capabilities to operate in line with best practice. Objective 1 1. Develop a planning framework that seeks to deliver a coherent and consistent approach to procurement and support the introduction of best procurement practice initiatives. Main findings The procurement function within Clare County Council does not operate within an organised structure. This is evidenced in part by the fact that a number of contracts for goods and services (excluding consultants and works contracts) are currently in operation but not strictly adhered to. These include contracts for Advertising, Cleaning, Legal Services, Mobile Phones, Office Requisites, Personal Protective Equipment, Cleaning Products, Feminine Hygiene Bins and Water Tankards. For example the analysis of the spend on Printing and Office consumables indicates that we purchase from 299 suppliers, while the 18 month contract entered into in February 2006 is with one supplier. Likewise, an analysis of the account element for Cleaning indicates that we do business with 93 suppliers, even though we entered into three separate cleaning contracts with three suppliers. One contract was entered into in 2005 with one supplier and was extended until relocation to the new offices. This supplier received a total of 97,000 in Another contract was placed with one supplier for the Fire Station, and the Quin Road offices and has been in place for a number of years. This supplier received 35,000 in 2006 and a third contract for Cleaning Products was entered into in January 2006 for an 18 month period with one supplier who received 14,000 in The number of suppliers listed within each of these account elements indicates a high level of mis-coding and a lack of understanding of Account Elements. It also highlights the need to follow national procurement rules when awarding such contracts. Actions 1. Senior Management to sign off on Corporate Procurement Plan 2. Deputy Manager to oversee the implementation and review of the Corporate Procurement Plan through the Value for Money Committee and provide half yearly reports to Management Team 15

16 3. Provide Agresso Training and organised refresher training for PO raisers. It is evident from the report that expenditure is being charged incorrectly against account elements. PO raisers need to understand the significance of the use of Account Elements, Products etc. 4. Responsibility for the preparation of the annual Corporate Procurement Plan should be assisgned to one Department. This process should involve a detailed analysis of expenditure, which will require thorough data cleansing, and constant monitoring of expenditure. A detailed analysis of all products needs to be undertaken to ensure that they are linked to the correct expenditure account elements. This exercise will be necessary if the Council is to analyse expenditure by account element in the future. 5. Responsibility for overseeing the procurement function in each Department should be delegated to a senior official in each Department. A deputy should also be identified. Objective 2 1. Develop specialist purchasing structures and capabilities necessary to provide the strategic direction, analysis and advice to deliver effective purchasing performance. This includes consideration of how best to group and coordinate internal resources to manage total purchasing expenditure on goods, services and capital works. Main findings Currently, responsibility for procurement rests within individual Departments. A number of contracts have been awarded by the Corporate Services Department (i.e. Advertising, Cleaning, Legal Services, Mobile Phones, Office Requisites, Personal Protective Equipment, Cleaning Products, Feminine Hygiene Bins, Water Tankards). The purchase of computers, printers, IT equipment etc is managed by the IT Department. Contracts with consultants and contractors are managed by individual departments (mainly Transportation & Infrastructure, Housing, Environment, Corporate Services and Planning). The purchase of photocopiers, AO printers and scanners is managed by individual Departments. This fragmented ad hoc arrangement results in inconsistency of approach right across the organisation. Actions 6. Appointment of a Procurement Officer with responsibility for planning and strategic work i.e. management of the purchasing function (excluding consultants and contractors), spend analysis, monitoring and control of spend, monitoring of data input to Agresso, making recommendations on achieving value for money, examining supplier base with a view to widening it (where there are few suppliers) and narrowing it where there may be too many one-off suppliers. The procurement officer should also oversee the contract award process for such 16

17 goods and services as cleaning, canteen, stationery/printing, photocopiers, printers, computers etc. Monitoring of these contracts should be undertaken quarterly. The Job Specification for this role should be defined 7. Provide training to staff on procurement of consultants and contractors thereby ensuring compliance with EU and national procurement rules. Two staff members (one administrative, one technical) from each of the Transportation & Infrastructure, Housing, Environment, Corporate Services and Planning Departments should receive this basic training. Each staff member to undertake a two-day course and be responsible for the management of the procurement function within his or her respective Departments. 8. These trained staff should meet quarterly to review and discuss procurement issues and to note changes in legislation, rules etc. Objective 3 1. Develop information management procedures to inform procurement planning and practice at all management levels of the procurement function Main findings A number of staff are currently involved in managing the procurement of goods and services in the organisation. While staff are aware of the national and EU procurement rules, there is a requirement to provide training and follow up training to those staff members. This should ensure that the risk associated with non-compliance of procurement rules is minimised. Actions 9. Produce a Basic Guidance Manual on Public Procurement, which can be used for reference purposes by all Departments in the Local Authority. The manual should document procedures regarding the tender opening process, keeping of procurement project files, procedures, selection criteria, award criteria, procurement reforms, etenders etc 10.Provide procurement training to staff (see objective 2) 11.Establish a procedural framework for different categories of expenditure. This should outline which expenditure is centrally purchased, locally purchased, including which purchases should be supported by market analysis ahead of tendering, which should be purchased using purchase cards, review of PO approval limits, procedure for procurement in terms of a Major Emergency etc 12.Make general procurement information available on the Councils Intranet Site Objective 4 1. Ensure that organisational ICT systems, in particular the financial management system can support information-based procurement management and streamlined procurement processing 17

18 Main findings The Finance Department carried out an analysis of all Purchase Orders raised during the period January to June The total number of orders raised was 9,864, of which 5,173 relate to purchase orders with totals of less than 350 (i.e. 53%). The introduction of low value purchase cards for expenditure less than 350 would reduce the number of purchase orders greatly. They would also result in significant timesaving as the three-way match required with a purchase order needs to be done regardless of value. Actions 1. Introduce a Corporate Procurement Card for low value purchases, evaluate its benefits and develop control procedures. The introduction of a card should result in the reduction of transaction costs associated with administration. 2. Reduce transaction costs by reducing the size of the supplier base 3. When contracts are awarded, monitor future purchases to ensure that goods and services are being purchased from the preferred tenderers 18

19 Appendix A - Expenditure Account Element Analysed Expenditure Account Element Analysed Account Element Description % Capital Contracts Expenditure 97,588, Materials 23,997, Land Purchase/Compensation 11,508, Consultancy/Professional Fees and Expenses 6,226, Minor Contracts- Trade Services & other works 4,374, Energy 2,997, Non- Housing Loan Repayments 2,405, Legal Fees and Expenses 1,377, Rent 1,296, Repairs & Maintenance Other Equipment 1,211, Non-Capital Equip Purchase Other 780, Printing & Office Consumables 758, Communication Expenses 665, Training 458, Advertising 433, Repairs & Maintenance Computer Equipment 422, Library Book Purchases 371, Security Property 292, Non-Capital Equip Purchase Computers 268, Computer Software and Maintenance Fees 248, Cleaning 238, Non-Capital Equip Purchase - Fire Services 232, Arts Activities 160, Non-Capital Equip Purchase - Office Equipment/Furniture 149, Repairs & Maintenance Parks & Other Areas 119, Repairs & Maintenance Plant 115, Overdraft interest & financial charges 102, Recruitment Expenses 102, Other Vehicle Expenses 99, Entertainment Expenses 94,

20 Account Element Description % Agency Health Boards 83, Security - Cash Delivery 29, Canteen 25, Scanning 12, Lease Interest 5, Postage 3, Non-Capital Equip Purchase - Machinery Yard 3, Repairs & Maintenance Buildings (excl. LA Housing) 2, Non-Capital Equip Purchase - Civil Defence Stock Adjustments Courier Miscellaneous Expenses -1,332, Hire (Ext) - Plant/Transport/Machinery & Equipment Total -1,365, ,567,

21 Appendix B - Expenditure Account Elements Excluded Expenditure Account Elements Excluded Basic Pay Councillors Salaries Pensions ER PRSI Overtime Sick Pay Other Allowances Overhead charge Gratuities Apportionment of Central Management Charge Transfer to Fixed Assets / Capitalisation-Assets Inter Capital Transfers (Exp) Transfer to/from Reserves Transfer to/from Cap/Rev (Exp) Transfer to WIP/Prelim Exps Agency Services - Non Local authorities Agency Services Other Local Authorities Transfers from Machinery Yard Issues from Stores - No Markup Issues from Stores Returns to Stores Insurance Housing Grants Higher Education Grants Amenity Grants Subsidy Grants Other Grants Removal Expenses Members Allowance SPC Members Expenses(Non-elected members) Members Conferences - Home 21

22 60000 Basic Pay Members Conferences - abroad Members Expenses Contributions to Members Expenses Staff Travelling & Subsistence Expenses Other Travelling & Subsistence Expenses RAS Landlord Rent Payments Meals for Firemen LGCSB Commissioner of Valuation Office Fees Voluntary Contributions to Other Bodies Statutory Contributions to Other Bodies Rates and Other LA Charges Housing loan Repayments to HFA/OPW Bad Debts W/O Bad Debts Provision Audit Fee Prompt Payment Interest Exchange gain/loss account Difference Account/Payment Difference Refunds 22

23 Appendix C - Top Level Analysis Top Level Analysis Account Element Agric. Education Health & Welfare Development Incentives & Controls Environment Housing & Building Misc. Services Recreatio n & Amenity Roads Transportat ion & Safety S S Capital Contract 14,790,758 1,225,800 20,716, ,176 36,950 51,653,379 Materials ,315 1,178,258 87,810 Land Purchase / Compensati on Consultanc y Professiona l Fees & Expenses 3,436 2,122, ,486 55, , , , ,912 19,482,472 6,926,107 62,252 1,152,363 Minor Contracts 1,341, ,604 2,106,211 1, , ,456 Energy 31, ,347 39,833 68, ,434 1,045,490 Rent 1,041 42,036 1,379 28,545 13, ,591 Non Housing Loan Repayment s 438, , ,931 91,054 Repairs & Maintenanc e 6,228 92,164 9,099 16,631 42, ,145 Legal Fees & Expenses ,950 19, ,631 17,622 7, ,033 Grand Total 5,098 19,471,125 3,529,342 25,288,600 1,241, ,630 81,519,036 % of Total Analysed 0% 12.73% 2.31% 16.53% 0.81% 0.59% 53.29% 23