{meta} Agenda for Lead Member for Finance and Support Services Briefing on Thursday, 3 January 2019, 10.15 am

Agenda and decisions

Venue: The Boardroom, Salford Civic Centre, Chorley Road, Swinton. View directions

Contact: Claire Edwards 

Items
No. Item

1.

Apologies for absence.

2.

Declarations of interest.

3.

Items for Decision (Part 1 - Open to the Public):

3a

Precept Payments 2019-20. pdf icon PDF 80 KB

Decision:

Salford City Council - Record of Decision

 

I, Councillor Bill Hinds, Lead member for Finance and Support Services, in exercise of the powers contained within the Council Constitution, do hereby approve that the payment of precepts in 2019/20, should be made in twelve equal instalments on the 20th of each month (or on the first working day thereafter if the 20th falls on a weekend or on a bank holiday) as follows:

 

Tuesday                     23 April 2019

Monday                      20 May 2019

Thursday                   20 June 2019

Monday                      22 July 2019

Tuesday                     20 August 2019

Friday                        20 September 2019

Monday                      21 October 2019

Wednesday               20 November 2019

Friday                        20 December 2019

Monday                      20 January 2020

Thursday                   20 February 2020

Friday                        20 March 2020

 

The Reasons are that the Council is required to agree with precepting authorities a schedule of instalments each year for payments from the Collection Fund to those authorities.

Options considered and rejected were: n/a the dates are in accordance with the general agreement across Greater Manchester Authorities.

Assessment of Risk: Low

The source of funding is: n/a

Legal Advice: n/a

Financial Advice obtained yes

Procurement Advice obtained n/a

The following documents have been used to assist the decision process.

  • Local Authority (Funds) (England) Regulations 1992

 

Contact Officer:        David Eden                                       Tel No 793 3228

 

This decision is not subject to consideration by another Lead Member.

The appropriate scrutiny panel to call-in the decision is the Overview and Scrutiny Board.

 

 

Signed:  Councillor Hinds                                      Dated:  3rd January 2019

Lead Member for Finance & Support Services

 

 

FOR DEMOCRATIC SERVICES USE ONLY

 

This decision was published on 3rd January 2019.

 

This decision will come in force at 4.00 p.m. on 10th January 2019, unless it is called-in in accordance with the Decision Making Process Rules.

 

3b

Council Tax - Calculation of Tax Base for Tax Setting Purposes 2019-20. pdf icon PDF 177 KB

Decision:

Salford City Council - Record of Decision

 

I, Councillor Bill Hinds, Lead member for Finance and Support Services, in exercise of the powers contained within the Council Constitution, do hereby:

 

(1) Note the calculation of the council’s tax base for the financial year 2019/20.

(2) Approve in accordance with the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012, the amount 68,413 calculated by Salford City Council as its council tax base for the financial year 2019/20.

 

The Reason is that the council is required to calculate the council tax base for 2019/20. This "base" figure, expressed as the number of band D equivalent properties in the city, is, for council tax purposes, a fundamental element in the tax-setting process.

 

Options considered and rejected were: other estimates to reflect changes in the next financial year.

 

Assessment of Risk: The Tax Base figure is fundamental to the setting of the council tax levy and hence to the whole budget process.  Miscalculation of the figure would have serious effects and consequences, however, the exercise is regarded as low risk because:-

·         the starting figures are provided by the Valuation Office and a year on year comparison of figures is undertaken by the MHCLG and attention drawn to possible anomalies (if any);

·         the method of calculation is well established and familiar figures are checked for "reasonableness" and their fit with expectations.

 

An element of judgement needs to be made on future anticipated dwelling changes, but these are based on research and information from other council sources.

The source of funding is: n/a.

Legal Advice obtained: yes

Financial Advice: report produced via the corporate accountancy team

Procurement Advice obtained: n/a

The following documents have been used to assist the decision process.

·         Local Government Finance Act 1992

·         The Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012

·         LGA Finance circulars.

·         Various Working Papers in Corporate Services, Finance Division.

 

Contact Officer:  David Eden             Tel No. 793 3228

 

This decision is not subject to consideration by another Lead Member.

The appropriate scrutiny panel to call-in the decision is the Overview and Scrutiny Board.

 

 

Signed:  Councillor Hinds                                      Dated:  3rd January 2019

Lead Member for Finance & Support Services

 

 

FOR DEMOCRATIC SERVICES USE ONLY

 

This decision was published on 3rd January 2019.

 

This decision will come in force at 4.00 p.m. on 10th January 2019, unless it is called-in in accordance with the Decision Making Process Rules.

3c

Council Tax - Collection Fund Estimated Balance 31 March 2019. pdf icon PDF 88 KB

Decision:

Salford City Council - Record of Decision

 

I, Councillor Bill Hinds, Lead member for Finance and Support Services, in exercise of the powers contained within the Council Constitution, do hereby approve that a £0.931m surplus be declared as the estimated Collection Fund balance as at 31st March 2019 in respect of Council Tax.  

 

The Collection Fund regulations require a local authority to estimate the balance on its Collection Fund as at 31st March each year by 15th January and to notify each precepting authority. Any such balance is to be distributed to/borne by the council and the Greater Manchester Combined Authority (GMCA in relation to their police, fire and rescue and general mayoral functions) in proportion to the value of their respective demand and precept.

 

Options considered and rejected were: other estimated balances based on a variety of collection rates modelled to assess the likely impacts on the Collection Fund balance.

 

Assessment of Risk: Low – the Collection Fund is closely monitored during the year and will be reviewed at outturn 2018/19. Any actual surplus or deficit at that stage will be factored in to future estimated balance calculations.

 

The source of funding is: a £0.931m surplus declared as the fund balance means that distributions will be made to the council’s General Fund and GMCA in relation to their police, fire and rescue and general mayoral responsibilities in 2019/20.

Legal Advice obtained: Yes

Financial Advice obtained: the report is produced by the corporate accountancy team.

Procurement Advice obtained: N/A

The following documents have been used to assist the decision process.

Various reports and papers including council tax system reports and the Local Authorities (Funds) (England) Regulations 1992.

 

Contact Officer:  David Eden                                                              Tel No. 793 3228

 

This decision is not subject to consideration by another Lead Member.

 

The appropriate scrutiny panel to call-in the decision is the Overview and Scrutiny Board.

                         

 

Signed: Councillor Hinds                                       Dated:  3rd January 2019

Lead Member for Finance & Support Services

 

FOR DEMOCRATIC SERVICES USE ONLY

 

This decision was published on 3rd January 2019.

 

This decision will come in force at 4.00 p.m. on 10th January 2019, unless it is called-in in accordance with the Decision Making Process Rules.

3d

Business Rates - Collection Fund Estimated Balance Calculation 31 March 2019. pdf icon PDF 97 KB

Decision:

Salford City Council - Record of Decision

 

I, Councillor Bill Hinds, Lead member for Finance and Support Services, in exercise of the powers contained within the Council Constitution, do hereby approve that:

 

(1) A £1.283m deficit be declared as the estimated Collection Fund balance as at 31st March 2019 in respect of the business rates retention scheme.  

 

(2) Delegated approval be granted to the S151 officer to approve the business rates estimate for 2019/20 and notify the respective amounts to be distributed to the council and the Greater Manchester Combined Authority (GMCA in relation to its fire and rescue functions).

 

The Reasons are: that the Non-Domestic Rating (Rates Retention) regulations 2013 provide for the operation of the rates retention system through the council’s Collection Fund. They require a local authority to estimate the balance on its Collection Fund for the scheme as at 31st March each year and to notify the government and each relevant precepting authority of the amounts that have been calculated by 31 January in the preceding year. As part of the 100% rates retention pilot any balance is to be distributed to/borne by the council and GMCA (fire element) in the following year based on the prescribed share for each.

 

Options considered and rejected were: n/a the calculation is a statutory requirement.

 

Assessment of Risk: Medium – it is the sixth year of the BRRS and second of the 100% rates retention pilot and therefore trends have not been firmly established.  In particular the potential cost of outstanding appeals is still an extremely volatile area and could continue to have a substantial impact on the ultimate balance. However, some detailed historical evidence has been gathered which does provide some reassurance as to the accuracy of certain assumptions made in the estimate. The Collection Fund will continue to be closely monitored during the year and will be reviewed at outturn 2018/19. The difference between the actual surplus or deficit at that stage will be factored in to future estimated balance calculations.

 

Financial Implications: A £1.283m deficit declaration as the fund balance means that reduced distributions will be made to the council’s general fund and GMCA (fire) in 2019/20.

 

The source of funding is: Revenue resources

Legal Advice obtained: yes

Financial Advice obtained: yes

Procurement Advice obtained: n/a

The following documents have been used to assist the decision process.

Various reports and papers including business rates system reports, the Non-Domestic Rating (Rates Retention) regulations 2013 and appeals information from the valuation office agency. 

 

Contact Officer:  David Eden             Tel No. 793 3228

 

This decision is not subject to consideration by another Lead Member.

The appropriate scrutiny panel to call-in the decision is the Overview and Scrutiny Board.

 

Signed:  Councillor Hinds                                      Dated:  3rd January 2019

Lead Member for Finance & Support Services

 

 

FOR DEMOCRATIC SERVICES USE ONLY

 

This decision was published on 3rd January 2019.

 

This decision will come in force at 4.00 p.m. on 10th January 2019, unless it is called-in in  ...  view the full decision text for item 3d

4.

Any other business.

5.

Exclusion of the Public.

6.

Items for Decision (Part 2 - Closed to the Public) - No Items.

7.

Any other business.