Appendix 4 - Financial Procedure Rules
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Foreword (Awaiting Revisions)
General
Financial Procedure Rules are designed to maintain an acceptable
standard of financial administration. They are Council policy and
must be complied with.
Exceptions
No exceptions shall be made unless the following apply:
1. A direction from the Executive (in relation to Executive
functions) provided the decision is within the financial threshold
for virement etc as agreed annually by the Council, or the Council
(in relation to Council or Executive functions), the reason(s) for
which shall be recorded in the minutes.
2. In the case of emergency, or other special circumstances, a
decision is made by the responsible Service Manager after prior
consultation with the Deputy Chief Executive and the Executive and
if possible the Chairman or Vice-Chairman of the relevant Overview
and Scrutiny Committee or in their absence the Mayor or Deputy
Mayor. The exception, if beyond the financial threshold for
virements etc shall be formally reported to the Executive, which
shall in turn report to the next available meeting of the
Council.
Relevant Legislation
1. Section 151 of the Local Government Act 1972 requires every
local authority “to make arrangements for the proper administration
of their financial affairs and secure that one of their Officers
has responsibility for the administration of those affairs”.
(The Council has appointed the Deputy Chief Executive as the
Section 151 Officer and the Head of Financial Services as the
designated Deputy.
2. Section 114 of the Local Government Finance Act 1988 requires
the Officer appointed under Section 151 to report to the authority
(and the external auditor):
(a) if it appears to him/her that the
authority the Executive, Portfolio Holder, Committee, or Officers
of the authority or Joint Committee on which the authority is
represented:
(i) has made or is about to make a decision
which involves or would involve the authority incurring expenditure
which is unlawful,
(ii) has taken, or is about to take a course
of action which, if pursued to its conclusion, would be unlawful
and likely to cause a loss or deficiency on the parts of the
authority.
(iii) is about to enter an item of account,
the entry of which is unlawful
(b) make a report under this section if it
appears to him/her that the expenditure of the authority incurred
(including expenditure it proposes to incur) in a financial year is
likely to exceed the resources (including sums borrowed) available
to it to meet that expenditure.
3. The Accounts and Audit Regulations 1996 reiterate the
responsibilities of the ‘Section 151 Officer’ with regard to
accounting records and the maintenance of proper accounting
practices. These Regulations place the responsibility for the
maintenance of an adequate and effective system of internal audit
on the authority as a whole.
4. Section 76 of the Local Government and Housing Act 1989
requires the Council to take corrective action if there is likely
to be a deficit on the Housing Revenue Account.
Interpretation
On a day to day basis, queries should be directed to the Head of
Financial Services.
Financial Procedure Rules (Awaiting Revision)
1. Determination Of The Budget
In February of each year the Council shall determine the revenue
and capital budgets, Council tax levels and housing rents for the
year beginning on the following 1 April. The Deputy Chief
Executive shall have overall responsibility for the co-ordination
and preparation of the Council’s Budget (ie Capital, General Fund
Revenue and Housing Revenue Account Budgets).
In conjunction with the Management Team, the Deputy Chief
Executive shall prepare recommendations for the Council’s Budget
strategy to be considered by the Executive. A Budget Forecast shall
be presented to the Executive no later than 31 July each year. A
Draft Budget Strategy shall be presented to the Executive in
December of each year. The Executive shall review the proposals and
submits its agreed strategy to the relevant Overview and Scrutiny
Committee for consideration and advice, prior to the final
consideration of the Budget by the Executive and then the Full
Council in February of each year.
The Executive shall, in conjunction with the relevant Overview
and Scrutiny Committee, decide each year on the form and timing of
public consultation over the Budget Strategy and will in any event
undertake all statutory consultations required. Service Managers
shall be responsible for preparing revenue and capital budgets for
their own administrative/professional cost centre and for all
services under their control. Budget preparation by the authority
must be in accordance with the Budget and Policy Framework
Procedure Rules as contained in Part 4 of this Constitution.
2. Budgetary Control
Executive’s Responsibility
Once the Budget is agreed by the Council, responsibility for its
implementation passes to the Executive. A corporate budget
monitoring statement will be reported monthly by the Head of
Financial Services to the Management Team and the Executive. The
Monitoring Statement will review progress against the Capital,
General Fund and Housing Revenue Account Budgets.
The Executive shall be responsible for ensuring compliance with
the Council’s overall Budget and that wherever appropriate and
necessary corrective action is taken in accordance with the
Council’s Budgetary Control Procedures. To assist the Executive the
Deputy Chief Executive shall submit a provisional out-turn report
to the Executive by no later than the 30th May each year to include
material variances at Service level not covered by virements or
otherwise considered avoidable. The Executive shall consider
whether recovery of any such over spendings shall be made against
the following year’s budget allocations. The Executive shall also
recommend to the Council any amendments to the Budgetary Control
Procedure as part of its Budget proposals.
The Budgetary Control Procedures are intended to operate on the
basis that implementation of the Council’s Budget including working
within the Control Procedures should not generally give rise to Key
Decisions except in the circumstances specified.
General Fund Revenue and Housing Revenue Account Budgets
Directors and Service Managers shall assume operational
responsibility for the Budget and shall manage the budgets at their
disposal and be accountable to the Executive for performance. There
is an expectation that budget resources are deployed to deliver
agreed service objectives and priorities. Directors and
Service Managers are therefore encouraged to manage resources
flexibly and shall be entitled to re-allocate budgets from areas of
underspending to areas of overspending (virement). Virements should
therefore be used as corrective measures. Proposals for new
initiatives should always be considered by the Executive.
The following guidance shall be observed when considering the
application of the virement procedures:
NB. In all cases referred to below virements are subject to the
general rule that the Executive, a Committee of the Executive, an
individual Member of the Executive or Officers, Area Committees or
joint arrangements discharging Executive functions to implement
Council policy shall not exceed the budgets allocated to each
budget head,(as defined by the Appendix to these Procedural Rules)
except that:
(i) Officers shall be entitled to vire
within Budget Heads (eg from a nonstaffing budget) up to an amount
of £20,000 without reference to the Executive subject to
expenditure virements between £5,000 and £20,000 being approved by
Management Team. Virements from income sources to expenditure
budgets of an amount in excess of £20,000 shall require approval of
the Executive. Management Team must consider all such virements for
sums between £5,000 and £20,000.
(ii) In excess of £20,000 Officers shall be
entitled to vire within Budget Heads only after reference to and
with the agreement of the Executive.
(iii) In managing the budget corporately,
consideration will be given to funding any material shortfalls
(over £5,000) against service income estimates from expenditure
virements or income virements from other service areas. All
such virements across Budget Heads shall requirethe agreement of
the Executive. There shall be an entitlement to vire, without
giving rise to a Key Decision, on up to two occasions from the same
Budget Head across to another Budget Head(s) in any one financial
year, provided that each virement does not exceed the Key Decision
Threshold (see Appendix to these Procedural Rules).
(iv) Where the Key Decision Threshold is
below the £20,000 virement limit for Officers a virement between
the Threshold and £20,000 will give rise to a Key Decision by an
Officer without reference to the Executive. Such decisions must be
reported in accordance with the procedures governing Key Decisions
and must therefore be brought to the attention of the Democratic
Services Team as well as the Head of Financial Services.
NB Key Decision Threshold’s for individual
budget heads are shown in the Appendix to these Financial Procedure
Rules. Note that the Budget Heads may be altered, deleted or added
to as a consequence of considering each year’s Budget.
The Executive has the ability to transfer from the General Fund
Balance any amounts which would not take the balance below a
minimum level, determined each year by the Council at its Budget
Setting meeting so as to compensate for pressure, but only as a
final measure once all other possibilities for corrective action
have been considered.
NB For the 2003/2004 financial year the amount below which the
Council’s General Fund Balance should not fall is £750,000.
Beyond these limits, approval of any virement across budget heads
or transfers from balances shall require the approval of the full
Council as will virements beyond £20,000 for all Council functions
(ie matters that only the Full Council may decide).
Other Guidance for the Application of Budgetary Control
Procedures
(i) ‘underspendings’ on capital charges are
not cash savings to the Council as a whole and cannot, therefore,
be used to support overspendings elsewhere or new initiatives. The
Deputy Chief Executive may, however, propose to the Executive (in
relation to Executive functions) or other appropriate Council
Committee or Sub-Committee (in relation to Council functions) the
use of any additional surplus within the Asset Management Account
to support a virement to elsewhere in the Council’s budget.
(ii) ‘underspendings’ on support costs at
service level might not represent a cash saving to the Council as a
whole and should not be used before establishing that there is a
genuine saving.
(iii) schemes/projects which formed part of
an approved programme should not be cancelled to fund overspendings
or new initiatives elsewhere without consultation with the
Executive (in relation to Executive functions) or the appropriate
Council Committee or Sub-Committee (in relation to Council
functions) and only then with the approval of the Full Council.
(iv) schemes/projects should not be
introduced which have been explicitly rejected by Members or are
contrary to current policy without authority of the Executive (in
relation to Executive functions) or the appropriate Council
Committee or Sub-Committee (in relation to Council functions) and
only then with the approval of the Full Council.
(v) virements must be within the same fund
i.e. within the HRA, within the General Fund, or within an
individual DSO. It may be possible to vire from Revenue Budgets to
the Capital Budget in certain circumstances;
(vi) delaying expenditure to a future
financial year will only produce a saving if in the next year the
expenditure is absorbed within the same level of budget.
(vii) proposals to be financed by virements
that involve on-going future years’ costs must be matched by
on-going savings.
(viii) all virement proposals shall be
confirmed in writing to the Head of Financial Services.
(ix) where the Service Manager is unable to
find a compensatory saving within his/her own budget, he/she should
consult directorate colleagues and accountants to find a suitable
virement. If no virement can be identified the overspending/under
recovery must be reported to the Executive (in relation to
Executive functions) or to other relevant Council Committees.
(x) the Deputy Chief Executive shall be
entitled not to approve or recommend a virement if in his opinion
the circumstances do not appear genuine or may not be in the
Council’s interests due to other considerations.
Limited carry over of underspent budgets to the next financial
year will be possible subject to consultation with and the approval
from the Head of Financial Services. Approvals will, however,
only be made where requests relate to specific proposals that
accord with Council policy.
Where overspendings arise and where there is no evidence of
corrective action having been considered or taken, the Head of
Financial Services shall be entitled to recommend to the Executive
(in relation to Executive functions or other relevant Council
Committee in relation to Council functions) that the overspending
be corrected from within the following year’s budget.
The Executive (in relation to the Executive functions) or other
relevant Council Committee (in relation to Council functions),
Management Team/Directors shall be entitled to require corrective
action to be taken to deal with either a forecast or known
overspending or to accommodate a new demand that is considered
important or unavoidable. Corrective action may take the form of a
re-allocation of budgets (virement) or the suspension or deletion
of other planned expenditure.
Capital Budget
Due to the nature of capital projects a greater level of Member
involvement in deciding upon variations to the approved capital
budget is considered necessary.
Accordingly, the following arrangements should apply:
(i) the approved multi-year programme must
be acknowledged; the introduction of new proposals shall be
considered through the Service Delivery Planning and Budget process
and against the resource allocation targets that apply.
(ii) anticipated overspendings on capital
projects must be dealt with by the appropriate project Officer
either reviewing project plans and/or by proposing virements from
another capital project. There is no tolerance level that applies
to individual capital budgets. Virements (from another capital
project(s)) will be possible. In circumstances where an approved
capital scheme is anticipated to exceed the available budget by no
more than 10% of the budget of £50,000 (whichever is the lesser)
the virement may be approved by the Officer Asset Management
Project Group. Such virements would amount to a Key Decision
without reference to the Executive. All virement proposals outside
of these limits shall be considered by the Executive.
(iii) it would be possible for savings on
the revenue budget to be used to compensate for any overspendings
on a capital project.
(iv) all virement proposals shall be
confirmed in writing to the Head of Financial Services.
(v) where compensatory savings cannot be
identified for an anticipated overspending on a capital project,
the Head of Financial Services and relevant Service Manager will
advise the project Officer on how to proceed after formally
consulting the Executive. Where additional resources are required
the Executive’s approval shall be required to a recommendation
being made to the Full Council.
(vi) no new project should be proposed
without reference to the Executive (in relation to Executive
functions) or other relevant Council Committee.
(vii) the Deputy Chief Executive shall be
permitted to carry forward to a following financial year the budget
provision remaining for any capital project.
3. Treasury Management
All money in the Council’s possession shall be aggregated for
treasury management purposes under the control of the Deputy Chief
Executive.
The Council shall determine a Treasury Management policy setting
out its strategy and procedures for treasury management. The policy
shall be reviewed once a year. Day to day decisions on borrowing,
investment (including review of the list of the Council’s current
short and long term investment counterparties, with particular
reference to their credit ratings and financing (including use of
capital receipts and reserves and leasing) are delegated to the
Deputy Chief Executive (or through him to his Officers) within the
agreed Treasury Management policy.
4. Accounting Procedures
The Section 151 Officer is responsible for keeping the Council’s
accounts in accordance with statutory requirements. This function
is delegated, on a daily basis, to the Head of Financial Services.
Service Managers shall, therefore, consult the Head of Financial
Services before changing any accounting procedures or financial
records.
The Head of Financial Services shall have overall control of the
closing of the Council’s accounts and preparation of the Council’s
Statement of Accounts. Service Managers shall comply with the
closing down timetable and guidance issued by the Head of Financial
Services.
The Head of Financial Services shall be responsible for
submitting claims for Government grants. Other grants and
contributions may be claimed by Service Managers subject to any
match funding required being first approved by the Executive (in
relation to Executive functions) or the Council or other relevant
Council Committee (in relation to Council functions). Claims are
likely to be subject to external audit and Service Managers must
ensure that they have kept the necessary records to substantiate
their claims.
5. Internal Audit (Updated 1.05.07)
In accordance with the Accounts and Audit Regulations 2003
(amended 2006), the Council shall maintain an adequate and
effective system of internal audit of its accounting records and of
its system of internal control in accordance with the proper
internal control practices, and any Officer or Member shall:
- Make available to Internal Audit such documents that relate to
the Council’s accounting and other records that appear to be
necessary for the purpose of the audit; and
- Supply Internal Audit with such information and explanation as
is considered necessary to Internal Audit for the purpose.
The Council’s Internal Auditors therefore have access to land,
premises, property, records, data, correspondence and other
documents. Heads of Service shall ensure that they and their staff
co-operate with the auditors and provide any information or
explanation sought by them.
Internal Audit will operate in accordance with the Code of
Practice for Internal Audit in Local Government in the United
Kingdom, published by CIPFA.
Internal Audit is provided through an Internal Audit Partnership
between Ashford and Maidstone Borough Council. The Audit
Partnership Manager has the right of access directly to the Section
151 Officer, the Chief Executive, the Chair of the Audit Committee
and the Leader of the Council.
A three-year Strategic Plan will be created by the Audit
Partnership Manager, which will be endorsed by the Audit Committee.
A one-year Operational Plan will be created each year from the
Strategic Plan. The work performed against the Plan will be
reported to the Audit Committee by the Audit Partnership Manager on
a six monthly basis.
Any member of staff who has concerns regarding any circumstance
which may suggest the possibility of irregularity or loss of any
kind shall raise those concerns with their Head of Service. The
Head of Service shall immediately notify the Audit Partnership
Manager.
The Audit Partnership Manager shall inform the relevant Head of
Service if an investigation identifies evidence of a financial
irregularity or any other unacceptable behaviour on the part of a
member of their staff.
In the event that the investigation produces evidence of illegal
acts the presumption will be that the matter will be referred to
the Police. Prior to any referral to the Police, the Audit
Partnership Manager will seek the endorsement of the Council’s
Section 151 Officer and the Monitoring Officer to the proposed
course of action.
6. Official Orders
Note that this Section will be revised to take account of new
arrangements being developed through the implementation of the
Council’s new financial management systems.
Service Managers shall be responsible for purchase orders issued
by their staff. By placing an order, the member of staff commits
the Council to a contract. Therefore, it is important to establish
that there is sufficient budget to fund the purchase prior to
placing the order. A list of Officers authorised to sign orders
shall be sent to the Audit Partnership Manager.
Contracts Procedure Rules set out the procedures for inviting
and accepting quotations and tenders.
To ensure proper certification of expenditure and to guard
against duplicate payments, Service Managers shall keep a
comprehensive record of orders placed. According to the type of
supply this record will include all (or some) of the following:
- A copy of the Council’s official order
- A copy of the supplier’s order
- A listing of items ordered by credit card
- A register of payments against a supply agreement (eg. Gas,
electricity etc.)
- A copy of a contract
7. Variations To Contracts
Every variation on a contract shall be authorised in writing by
a person authorised to sign official orders (in the case of goods
or services procured by way of an order) or by a person authorised
to certify payments in the case of other types of contract. If
authorising the variations is likely to cause the original contract
sum to be exceeded, the Service Manager shall consider the
requirements of Financial Procedure Rule 2 (budgetary control).
8. Payment By Certificate
Where a contract provides for interim or stage payments, the
relevant Service Manager shall pass the contract details to the
Head of Financial Services prior to the first payment falling due.
The Head of Financial Services shall keep a record of all interim
payments made and the retentions held.
Service Managers, or their named representatives, shall be
responsible for issuing interim payment certificates which show the
value of works to date, the amounts previously paid, retention to
be held and indicating an appropriate level of liquidated damages
(if any).
Final certificates shall be issued in all cases except those
selected for internal audit examination. The Audit Partnership
Manager shall notify the authorising Officer that a contract has
been selected for examination prior to the final payment falling
due.
9. Payment Of Invoices
Service Managers shall be responsible for the payment of
invoices for their services and for ensuring that invoices are
matched against orders/contracts. The names of Officers authorised
to certify invoices shall be notified to the Head of Financial
Services.
When a certifying Officer signs an invoice for payment he/she is
confirming that the payment is correct in all respects. It is the
individual Officer’s responsibility to make any investigations
he/she deems necessary before giving that certification. Invoices
for payment shall be passed to the Head of Financial Services
without delay. Payments made outside the agreed payment terms
can incur statutory interest (8% above bank base rate).
10. Income
Individual Officers shall be responsible for any monies received
by them on behalf of the Council. They must follow the procedures
for paying in, receipting and accounting which have been agreed
between their Service Manager and the Deputy Chief Executive.
Service Managers shall be responsible for ensuring that debtors
invoices are raised promptly for credit income due to the Council
in respect of their services.
The Head of Financial Services shall provide a computer system
for credit income and be responsible for debt recovery. Court
action will only be taken following consultation with the relevant
Service Manager. Service Managers shall inform the Head of
Financial Services of all contracts, agreements, grant claims etc.
which will result in the Council receiving money. This ensures that
the cash can be identified when it is received.
11. Irrecoverable Debts
The Deputy Chief Executive, following consultation with the
relevant Service Manager, may write off amounts which he is
satisfied cannot be collected provided that they do not total more
than £1,000 for any one debtor. A summary of the amounts written
off shall be included in the ‘information digest’ circulated to
Members.
The Housing Manager may write off amounts owed by former tenants
of Housing Revenue Account properties provided that the procedures
approved by the Council have been followed and the Deputy Chief
Executive has approved the list. A summary of the amounts written
off shall be included in the ‘information digest’.
Amounts due to the Council (other than former HRA tenants’ debts
and amounts below £1,000) shall require the approval of the Deputy
Chief Executive and the Executive (in relation to Executive
functions) or the relevant Council Committee (in relation to
Council functions) prior to being written off.
The Head of Environmental Services or Officers authorised by him
may waive Penalty Charge Notices issued to motorists in the
Council’s car parks or in designated on-street parking areas and
may waive Parking Offence Notices issued to motorists parking in
restricted areas, where an acceptable reason for non-payment is
supplied.
12. Banking Arrangements
All financial arrangements with the Council’s bankers and other
financial institutions shall be made under the direction of the
Deputy Chief Executive.
The Head of Financial Services shall maintain a list of Officers
authorised to operate the Council’s bank accounts.
13. Salaries And Wages
The Head of Personnel and Development shall be responsible for
paying salaries, wages and other emoluments to Council employees;
for making deductions for income tax, National Insurance and
superannuation and paying these to the relevant authorities and for
maintaining the necessary records.
Timesheets and expenses claims shall be in a form approved by
the Head of Personnel and Development.
Service Managers shall inform the Head of Personnel and
Development of any changes which will affect payroll or personnel
records eg. resignations, absences, change of hours worked.
Service Managers shall consult the Head of Personnel and
Development on the appropriate pay level for new or changed posts.
This ensures that the Council’s pay structure is applied
consistently.
14. Insurances
The Head of Corporate Governance shall be responsible for the
Council’s insurance portfolio including claims handling.
Service Managers shall inform the Head of Corporate Governance
without delay of all new risks, changed or deleted risks and events
which might lead to an insurance claim (either by the Council or
against the Council).
Where there is any doubt that a proposed action is covered by
insurance, the Service Manager shall consult the Head of Corporate
Governance before entering into any contractual commitment.
Service Managers shall respond to queries in respect of claims
relating to their services without delay. For some types of claim
the Council is required to respond within fixed deadlines and these
must be adhered to, to protect the Council’s interests.
15. Stocks, Stores, Controlled Stationery, Petty
Cash
Service Managers shall be responsible for the secure custody of
any stock, stores, cash and controlled stationery held within their
services and for the recording, issuing and accounting
arrangements. Stocktaking should take place at the end of each
financial year and at other times if the Service Manager or
internal audit deem it appropriate.
The term ‘controlled stationery’ includes documents which have a
financial value such as tickets, vouchers, permits and documents
which can be used to obtain cash, goods or services such as
cheques, official orders, travel warrants etc. Service Managers
shall be responsible for the use and control of petty cash imprests
and cash floats issued to them or their Officers.
16. Property
The Head of Legal and Democratic Services shall maintain a
terrier of all land and buildings owned or leased by the Council
and shall have custody of all title deeds.
Service Managers shall be responsible for the safe custody of
property used within their services. All property (other than land
and buildings) shall be recorded on an inventory maintained by the
Service Manager or held centrally within a Directorate.
Disposal of surplus items must involve competitive bidding unless
the Service Manager considers that the items have no monetary
value.
17. Retention Of Financial Records
The Head of Financial Services shall retain records which
substantiate the Council’s Statement of Accounts, Value Added Tax
returns, Construction Industry Tax returns, MIRAS returns and
Government grant claims for the relevant statutory periods.
Service Managers shall retain records which substantiate grant
claims made by them and any evidence required in connection with
likely future claims which may be made by or against the
Council.
18. Proposals To Externalise Services/Competitive
Tendering
The Deputy Chief Executive shall be consulted on any proposal to
externalise a Council service (in whole or in part) involving
competitive tendering, negotiation or any other form of financial
arrangement.
Service Managers shall consult the Head of Legal and Democratic
Services and the Audit Partnership Manager before beginning the
process of competitive tendering for Council services.
Any in-house bid in response to an invitation to tender shall be
approved by the Head of Financial Services before it is
submitted
19. Supply Of Financial Information
The Head of Financial Services shall be responsible for advising
the Executive and Council Committees on the financial implications
of reports presented to them. Report authors shall seek input from
the Head of Financial Services when preparing reports.
Key Decision Threshold For Individual Budget Heads (Awaiting
Revision)
2003/2004
The Leader
| Budget
Book Page No. |
Service Budget Head |
Gross
Budget (£) |
"Key
Decision" Threshold (£) |
| 57 |
Emergency Planning |
72,750 |
10,000 |
Communications - Partnerships - Forums -
Consultation
| Budget
Book Page No. |
Service Budget Head |
Gross
Budget (£) |
"Key
Decision" Threshold (£) |
| 18 |
Marketing and Communications |
172,870 |
15,000 |
| 24 |
Information Services Unit |
1,829,190 |
50,000 |
| 25 |
GIS Development |
73,550 |
10,000 |
| 26 |
Visitor and Call Centre |
372,980 |
20,000 |
| 27 |
Other Apportionable Central Overheads |
443,820 |
20,000 |
| 28 |
Printing |
172,580 |
15,000 |
| 29 |
Democratic Processes |
1,111,980 |
50,000 |
| 30 |
Register of Electors |
134,270 |
15,000 |
| 31 |
Elections |
112,190 |
15,000 |
| 32 |
Mayor |
104,930 |
15,000 |
| 56 |
Council Offices |
1,019,370 |
50,000 |
Environmental Delivery
| Budget
Book Page No. |
Service Budget Head |
Gross
Budget (£) |
"Key
Decision" Threshold (£) |
| 39 |
Concessionary Fares |
206,370 |
20,000 |
| 47 |
Car Parks |
921,490 |
40,000 |
| 48 |
On Street Parking/Parking Decriminalisation |
293,600 |
20,000 |
| 49 |
Highways ABC |
320,370 |
20,000 |
| 50 |
Kent Highways |
1,028,850 |
50,000 |
| 51 |
Sewerage ABC |
16,600 |
10,000 |
| 51 |
Land Drainage |
39,030 |
10,000 |
| 55 |
Local Land Charges |
225,300 |
20,000 |
| 61 |
Community Services Directorate (Parent) |
5,334,350 |
75,000 |
| 63 |
Public Conveniences |
309,380 |
20,000 |
| 64 |
Refuse Collection |
1,543,030 |
50,000 |
| 65 |
Waste Reduction and Recycling |
385,630 |
20,000 |
| 38 |
Housing Advances |
7,780 |
10,000 |
| 66 |
Bulk Refuse and Abandoned Vehicles |
202,100 |
20,000 |
| 67 |
Street Cleansing |
882,310 |
40,000 |
| 68 |
Environmental Health and Control |
808,350 |
40,000 |
| 69 |
Ashford Street Market |
35,260 |
10,000 |
| 70 |
Pest Control |
61,560 |
10,000 |
| 70 |
Control of Dogs |
87,200 |
10,000 |
| 71 |
Hackney Carriage Licenses |
55,530 |
10,000 |
| 72 |
Ashford Monitoring Centre/Cost of CCTV |
782,090 |
40,000 |
| 73 |
House Renovation Grants |
81,280 |
10,000 |
| 78 |
Housing General Fund |
2,170 |
10,000 |
| 74 |
Private Sector Housing – Private Sector Stock |
114,610 |
15,000 |
| 75 |
Private Sector Housing – Social Housing |
83,660 |
10,000 |
| 76 |
Homelessness |
158,980 |
15,000 |
| 77 |
Gypsy Site – Chilmington |
36,240 |
10,000 |
| 79 |
Houses Built for Sale |
2,970 79 |
10,000 |
| 79 |
Ashford Mediation Service |
9,000 |
10,000 |
| 80 |
Contract and Administration (Parks and Open Spaces) |
1,049,480 |
50,000 |
| 81 |
Cemeteries |
202,070 |
20,000 |
| 84 |
Landscape and Conservation |
215,620 |
20,000 |
| 97 |
Housing Revenue Account (balance) |
5,189,960 |
75,000 |
| 98 |
Supervision and Management - Special |
797,470 |
40,000 |
| 99 |
Repairs |
8,144,000 |
75,000 |
| 100 |
Housing Revenue Account - Income |
14,131,430 |
75,000 |
Regeneration - Community
| Budget
Book Page No. |
Service Budget Head |
Gross
Budget (£) |
"Key
Decision" Threshold (£) |
| 39 |
Miscellaneous Expenditure |
370,500 |
20,000 |
| 82 |
Allotments |
44,310 |
10,000 |
| 83 |
Leisure Services Management General Overhead |
33,380.00 |
10,000 |
| 85 |
Leisure Development |
289,700 |
20,000 |
| 86 |
Sports Development |
61,780 |
10,000 |
| 87 |
The Arts |
75,360 |
10,000 |
| 88 |
Bockhanger Community Centre |
47,620 |
10,000 |
| 89 |
Stour Centre CCT |
976,550 |
75,000 |
| 90 |
Tenterden Recreation Centre |
397,310 |
20,000 |
| 91 |
Julie Rose Stadium |
381,690 |
20,000 |
| 92 |
Tourism |
247,800 |
20,000 |
| 93 |
Single Regeneration Budget |
145,830 |
15,000 |
| 94 |
Contributions |
8,000 |
10,000 |
Regeneration - Growth
Development
| Budget
Book Page No. |
Service Budget Head |
Gross
Budget (£) |
"Key
Decision" Threshold (£) |
| 42 |
Development Services Directorate (Parent) |
4,581,960 |
75,000 |
| 44 |
Strategic Planning |
630,570 |
40,000 |
| 45 |
Development Control |
1,242,210 |
50,000 |
| 46 |
Building Control |
483,410 |
20,000 |
| 58 |
Economic Development and Promotion |
253,930 |
20,000 |
| 75 |
Private Sector Housing – Social Housing |
83,660 |
10,000 |
Resources Management And Control (including the
strategic implementation of Best Value)
| Budget
Book Page No. |
Service Budget Head |
Gross
Budget (£) |
"Key
Decision" Threshold (£) |
| 16 |
Chief Executive’s Department |
1,161,510 |
50,000 |
| 19 |
Corporate & Democratic Core |
2,228,020 |
75,000 |
| 23 |
Central Services Directorate (parent for) |
3,766,330 |
75,000 |
| 24 |
Information Services Unit |
1,829,190 |
50,000 |
| 25 |
GIS Development |
73,550 |
10,000 |
| 33 |
NNDR Collection |
192,450 |
15,000 |
| 34 |
Council Tax Collection |
859,660 |
40,000 |
| 35 |
Council Tax Benefits |
4,329,230 |
75,000 |
| 37 |
Cashiering Services |
140,280 |
15,000 |
| 56 |
Council Offices |
1,019,370 |
50,000 |
| 36 |
Unified Housing Benefit |
5,922,690 |
75,000 |
| 51 |
Property Management |
83,480 |
10,000 |
| 52 |
Chart Leacon Depot |
88,080 |
10,000 |
| 53 |
Industrial Estates |
201,650 |
20,000 |
| 54 |
Commercial Properties |
156,900 |
15,000 |
| 78 |
Contributions to HRA |
2,170 |
10,000 |
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Rules
This webpage was updated on 6/9/2008