Brecon Beacons National Park Authority

BRECON BEACONS NATIONAL PARK AUTHORITY

Telephone: (01874) 624437

Plas y Ffynnon

Cambrian Way

Brecon

Powys

LD3 7HP

Dear Member

A meeting of the AUDIT AND SCRUTINY COMMITTEE will be held in CONFERENCE ROOM 1, PLAS Y FFYNNON, CAMBRIAN WAY, BRECON ON FRIDAY 13th SEPTEMBER 2013 AT 10.00AM when your attendance is requested.

Yours sincerely

John Cook

Chief Executive

Fire Evacuation Advice

In the event of a fire, please exit the building via the main staircase,

and assemble in the car park at Assembly Point 3

1.0 CORRESPONDENCE

To receive and consider the attached Schedule of Correspondence and any recommendations thereon (below).

2.0 DECLARATIONS OF INTEREST

To receive any declarations of interest from members relating to items on the agenda. Members’ attention is drawn to the sheet attached to the attendance sheet and the need to record their declarations verbally and in writing, specifying the nature of the interest.

If Members have declared an interest in an item please ensure that you inform the Chair when you are leaving the room, so that this can be recorded in the minutes

3.0 MINUTES

To receive the minutes of the Audit and Scrutiny Committee held on 25 January 2013 and to authorise the Chairman to sign them as a correct record Enclosure 1

3.1 DECISIONS AND ACTION POINTS FROM PREVIOUS MEETINGS

Julia Gruffydd

Members are asked to review the actions that have not yet been completed from previous meetings of the Authority and its committees. Enclosure 2

3.2 EQUALITY IMPACT ASSESSMENTS

To note the Equality Impact Assessments completed for decision reports.

4.0 PUBLIC SPEAKING

To give the public an opportunity to address the committee in line with the notice required under the Authority’s Public Speaking Scheme.

5.0 BUDGET MONITORING

Elaine Standen

Report to: / Audit and Scrutiny Committee
Date of meeting: 13 September 2013
Report Title: /

Budget Monitoring April to July 2013

Report Author: / Elaine Standen
Finance Manager
01874 620467

Purpose of Report: / To inform Members of the revenue and capital expenditure to date
Enclosures / Enclosure 3 - Revenue Budget Monitoring Summary April-July 13
Enclosure 4 - Capital Budget Monitoring Summary April-July 13
Background Papers / None
Public Interest Test / N/A
Recommendation / That Members note the budget position as at 31 July 2013

5.1 Revenue

At the end of July 2013, actual net expenditure is in line with expectations overall but there are some significant variances.

The full budget monitoring summary is provided in Enclosure 3. Commitments for the current year are shown and are included in the total expenditure against the estimate for the year.

Results for each department are summarised below:

Department / Full Year Estimate 2013/14
£000 / April – July
Profiled* Estimate 2013/14
£000 / April– July Actual 2013/14
£000 / Commit-ments at 31 July
£000 / Budget not yet spent or committed- full year
£000
Chief Executive’s Office / 1,643 / 1,082 / 562 / 219 / 863
Countryside and Community / 2,140 / 1,269 / 954 / 88 / 1,097
Planning and Development Control / 1,026 / 421 / 368 / 20 / 638
Other / -69 / -69 / -7 / 0 / -62
Total / 4,740 / 2,703 / 1,877 / 327 / 2,536
Revenue Grant and Levies / -4,517 / -1,740 / -2777
Estimated Transfer from General Reserve / -223
Estimated Balance on General Reserve at 1/4/2014 / 576

*All staff costs and Visitor Centres income are profiled and other budgets are for the full year.

5.2 Principal Budget Variances

Spend and income are compared with the expected position at the end of the first 4 months of the year, ie that broadly 33% of the budget will be spent and also with the profiled budget where applicable. Significant variances have been highlighted below. Ultimately any net under or over spend against budget at the end of the financial year will be transferred to or from the General Reserve.

Chief Executives Office

Additional costs have arisen in Finance due to the use of an agency to provide accounting technician support to cover maternity leave. In Office Services, there will also be additional costs for staffing due to temporary sickness cover and an extended hand-over period in reception. Rates charges for HQ, now paid for the full year, are over the estimate but recharged building management costs may be below estimate, subject to agreement on the new lease.

Countryside and Community

A detailed budget for Wardens’ liveried vehicles would help to improve control of costs. At present only the total recharges are budgeted for. An insurance claim receipt for the Wardens’ Depot needs to be reflected in the estimate. Income received for the Reservoir Passport scheme, and the associated spend, need to be reflected by a budget adjustment.

Substantial grant income has been shown in commitments for the Rural Alliances and Collabor8 follow-on projects. There have been delays in payment of claims which impact significantly on the Authority’s cash-flow. The total receivable in relation to 2012/13 but not yet paid is some £208,000. This is expected early next month. Included in expenditure commitments are the substantial contracted payments for the year to the consultants managing the project. When grants receivable to date and timing of commitments are taken into account, the EU-funded projects are in balance and regular meetings are held by the project management team to monitor financial performance.

In Visitor Services, income to most of the Centres and the Car Parks is better than estimated due to an expanded retail offer and the good weather. Abergavenny Information Centre staffing budget may need adjusting for an apparent underspend. A budget adjustment will be required in the Mountain Centre for the transfer of some sales items from the tea room to the shop.

Planning and Development Control

Planning fees are significantly below the estimate to date. This budget may need review. A correction needs to be made to the salaries budgets for Development Control and Planning Administration, where there are compensating under-and over-spends. The Enforcement budget includes the cost of a direct action which has largely been spent. An adjustment needs to be made to the staff pensions budget.

Strategy, Policy and Heritage

Town Scheme and Historic Building Grants are underspent; recipients are being requested to claim promptly. The LDP budget will to be amended from the beginning of September to reflect the additional spend and funding from the earmarked reserve planned for the current year.

Other

This section of the budget includes filming fees received, interest income and transfers to Earmarked Reserves. Filming fees appear to be on course to exceed the budget and an adjustment could be made for this. Interest income will also exceed the budget, which will be adjusted. Transactions relating to reserves take place at the end of the financial year, as earmarked reserves are set up or utilised to support revenue spending.

5.3 Capital

Spend and commitments to date against budget are summarised below.

Quarter 1 / Quarter 2 to date / Full Year
£ / £ / £
Budget / 3,000 / 28,000* / 135,690
Committed / n/a / n/a / 42,535
Actual to July 2013 / 2,897 / 9,453 / 12,350

‘* for full quarter.

Details of capital expenditure against budget to the end of July are provided in Enclosure 4. Significant commitments have already been made for future quarters and the bulk of the payments to contractors are planned for the third quarter, although projects will begin earlier in the year.

5.4 Conclusion

At this early stage in the financial year, expenditure is broadly in line with the estimate. Where there is a need for budgets to be adjusted to correct variances, these will be completed in consultation with budget managers to avoid the need for a full formal budget revision in the Autumn. This will allow staff and Members to focus on the task of producing a balanced budget for 2014/2015 and beyond.

Any underspends and savings which can be identified and budgeted for at this stage will help to release resources for the difficult task the Authority is likely to face in producing a balanced budget for the next 2-3 years.

Corporate Implications
a)  Financial, Staffing and Improvement / Effective budget management will help to foster improvements in the governance of the Authority.
b)  Equality / Efficient and effective budget management will facilitate implementation of the Authority’s priority actions to promote equality. An Equality Act screening form has not been completed for this report as it does not require policy or resource allocation decisions to be made by the Authority.
c)  Human Rights / Efficient and effective budget management will facilitate implementation of the Authority’s priority actions to promote human rights.
d)  Sustainability Appraisal / Efficient and effective budget management will facilitate implementation of the Authority’s priority actions to promote sustainability.
e)  Biodiversity Impact / Efficient and effective budget management will facilitate implementation of the Authority’s priority actions to promote biodiversity.
f)  Contribution towards mitigating and adapting to the effects of climate change / Efficient and effective budget management will facilitate implementation of the Authority’s priority actions to mitigate and adapt to the effects of climate change.
g)  National Park Management Plan Actions / Efficient and effective budget management will facilitate implementation of the Authority’s priority actions set out in the National Park Management Plan.
h)  Background Papers / None
i)  Which Corporate Goal(s) does the recommendation support? / Improved trust and confidence in the Authority

RECOMMENDATION: That Members note the budget monitoring position to the end of July 2013.

6.0 INTERNAL AUDIT REPORT – HEALTH AND SAFETY

Richard Mears

Report to: / Audit & Scrutiny Committee
Date of meeting: 13th September 2013
Report Title: / Internal Audit Report - Health & Safety
Report Author: / Richard Mears, HR Manager,
01874 620425,

Purpose of Report: / Internal audit report to assess the adequacy and effectiveness of internal controls in operation with regard to Fire, Manual Handling and Personal Protective Equipment (PPE) across the Authority.
Enclosures / Enclosure 5 - Internal Audit Report
Enclosure 6 - Internal Audit Action Plan
Background Papers / None
Public Interest Test / No.
Recommendation / Members to receive the Internal Audit report and accept the recommendation contained within.

6.1 Introduction

As part of the Authority’s internal auditing procedures Deloitte undertook an audit of key Health & Safety procedures across three sites to assess the adequacy and effectiveness of internal controls in operation. Deloitte have provided an assurance rating of Substantial. The full report is attached at Enclosure 5.

6.2 Proposals

An Action plan for the audit is shown at Enclosure 6.

6.3 Implications

If the recommendations are not acted upon the Authority may be exposed to additional risk. The recommendations will reduce the potential risk of accidents or claims from health and safety issues

6.4 Risk

The risks are outlined by Deloitte in the reports.

6.5 Conclusion

The Action Plan has been agreed and provided for Members’ information.

Corporate Implications
a)  Financial, Staffing and Improvement / Improvements identified will reduce the potential for claims arising from any Health & Safety issues
b)  Equality / None
c)  Human Rights / Ensuring that members, employees and the public are able to operate in a safe environment.
d)  Sustainability Appraisal / Ensure the Authority is able to meet its requirement and duty to maintain a safe working environment.
e)  Biodiversity Impact / Providing a safe working environment protects both employees and members of the public while undertaking Authority work.
f)  Contribution towards mitigating and adapting to the effects of climate change / None
g)  National Park Management Plan Actions / Providing a safe working environment protects both employees and members of the public while undertaking Authority work.
h)  Background Papers / None
i)  Which Corporate Goal(s) does the recommendation support? / N/A

RECOMMENDATION: Members to note the content and agree the recommendations contained within the Action Plan.

7.0 PERFORMANCE EXCEPTIONS

Paul Funnell

Report to: / Audit and Scrutiny
Date of meeting: 13 September 2013
Report Title: / Performance exceptions
Report Author: / Paul Funnell
IT Manager
01874 620459

Purpose of Report: / To update members on performance exceptions for the period
Enclosures / None
Background Papers / None
Public Interest Test / n/a
Recommendation / That members note the report

7.1 CEO

Finance

% of undisputed supplier invoices paid within 30 days

Further to the report of under-performance to July’s ASC the actual is now back up to 93%, above the intervention point (90%) but still below target (96%). Work continues to improve performance on this measure.

Recommendation: That members note the report

8.0 CONSERVATION ACTION PLAN

Paul Sinnadurai

Report to: / Audit and Scrutiny
Date of meeting: Friday 13th September 2013
Report Title: / Conservation Section Action Plan update
Report Author: / Paul Sinnadurai (Conservation Manager)

Purpose of Report: / To present the update report for the Conservation Section Action Plan in response to actions from A&SC meeting of June 14th 2013: Prepare simple document of what is intended and by when, with named officers; Note offer of help from Mrs Margaret Underwood for grant applications
Enclosures / None
Background Papers / None
Public Interest Test / NA
Recommendations / To note the report

8.1 Background

This report completes the actions requested by the Audit and Scrutiny Committee in its meeting of June 14th 2013 and provides the further detail requested. The report sets out the annual projects/tasks being undertaken for this year in support of the Authority’s Corporate Objectives, who the lead officer is , what overall action is required, and also gives a brief summary of progress up to the point of writing (August 8th 2013). As before, the biodiversity improvement objectives that have been included in the Business Improvement Plan are highlighted in green. The report does not include details on all of the routine day to day work undertaken by the Section for access and rights of way, property management, Park warden duties and ecology and biodiversity conservation.

Projects (improvement projects in Business Improvement Plan highlighted in green)