Agenda item

Report of the Deputy Chief Executive (Resources and Transformation)/Section 151 Officer attached.

The Cabinet Member for Finance (Councillor Susan Snape) and Deputy Chief Executive (Resources and Transformation)/Section 151 Officer (Tim Povall) addressed the Committee and responded to members’ comments and enquiries relating to the financial monitoring report at the end of Quarter 3.

During the discussion, the Committee’s comments and enquiries included the following areas:

·         The change in the presentation and format of the report, compared to the report corresponding to Quarter 2, was felt to be confusing and unnecessary. Concern was raised as to whether members had been consulted regarding this change in format.

·         The delay in producing this report was queried, as the report would have been useful information for Members during the budget-setting Council meeting held the week prior. The delay was acknowledged and assurances were given that timescales for the publication of reports were being investigated.

·         The rationale for and use of the surplus £100,000 identified for environmental works was queried. It was advised that this relates to the Green Links project and would be spent within the next municipal year.

·         An explanation of the use of Reserve Drawdown and Net Variance after Reserves figure terms was requested. It was reported that work was being undertaken to provide members with a more detailed breakdown of all costs including net costs in the future.

·         The definition of efficiency targets was queried and it was highlighted that this related to any reduction in costs and increase in income. This was exemplified by the green waste take-up and natural staff turnover.

·         The impression given of including the Borough Investment Reserve in the Capital Forecast data was questioned. A separate analysis of this was requested.

·         Members queried the reasoning behind the re-phasing of the agreed capital programme and the accuracy of the capital budget forecast. It was explained that some schemes would continue into the next administrative year and that work undertaken with the appropriate resources would ensure deliverance as stated in the report.

RESOLVED: (Unanimously)

That:

1.    any changes to the format and style of future reports to Scrutiny Committee be made in discussion with Members and that appropriate training is provided.

2.    the Committee looks forward the third quarter’s Budget Monitoring report being provided earlier and informing the budget process in future years.

3.    more detailed information be included in the report to help justify the Cabinet’s consideration of up to £100,000 for existing Green Links programmes.

4.    the format of the report be reviewed to ensure that it is understandable to Members and the public, with particular emphasis on the Reserve Drawdown and greater explanatory notes.

5.    future capital monitoring reports present how capital finances relate to the delivery programme.

6.    the Borough Investment Reserve be shown separately to the wider Capital Programme to help easily analyse the position.

7.    the Committee welcomes the Deputy Chief Executive (Resource and Transformation)’s reassurance that the Capital Programme for 2019/20 will be achieved as planned.

8.    the Committee requests that further consideration be given to a more relevant definition and use of the word ‘efficiency’ in reports.