PAPER B1

 

                                                                                                                Purpose : for Decision

                        REPORT TO THE EXECUTIVE

 

Date :              11 FEBRUARY 2004

 

Title :               REVENUE SUPPORT GRANT SETTLEMENT AND BUDGET 2004-05

                       

REPORT OF THE PORTFOLIO HOLDER FOR RESOURCES

 

IMPLEMENTATION DATE : 23 February 2004

SUMMARY/PURPOSE

 

1.                  This report sets out the latest budget position in relation to 2004-05 incorporating the final revenue support grant announcement made on 29th January. It also considers prospects for 2005-06 and 2006-07, and the principles to be applied to new borrowing for capital investment.

 

2.                  The Council Tax is due to be set on 23rd February, and the Executive is asked to provide a recommendation to full Council covering revenue spending over the three year period, together with an appropriate level of Council Tax for 2004-05.

 

BACKGROUND

 

3.                  The Revenue Support Grant for 2004-05 is considerably better than this Council received in the current year. For all service blocks except Education the increase in Formula Standard Spend (FSS) is better than the national average (see Appendix A). In addition the Government has injected an additional £640 millions nationally into the system which means that the tax rise required by an authority spending at FSS in both 2003-04 and 2004-05 is as low as 2.3%.

 

4.                  The final settlement, announced on 29th January, is slightly less favourable  than the consultation proposals, principally because of an underestimate of the national Council Tax base by the ODPM, plus a reduction in the support provided through the FSS for existing debt financing. The adverse effect on this Council is approximately £180,000.

 

5.                  Despite the relatively favourable settlement, the amount by which the Council’s spending needs to rise in order to maintain current service levels is roughly £3 millions higher than the increase in FSS allowed by the Government (see Appendix B). This adds roughly 6% to the tax increase required for a standstill.

 

6.                  The Executive has decided to make use of new powers to reduce the Council Tax discount on both second homes and long term empty properties. The increased income from second homes will be retained in future years by the Council, and will reduce the tax increase required in 2004-05 by 2%. Income from long term empty properties will revert to the Government in future years, but a sum of up to £490,000 should be available on a one-off basis only.

 

7.                  Appendix C shows what is hopefully a ‘worst case’ medium term projection for 2005-06 and 2006-07, with tax rises of 11.4% and 6.8% respectively. Alternatively, cumulative savings of £3.6 millions and £4.8 millions respectively would be needed to achieve a tax rise of 5% in each of those years. The position could however be significantly better if the 2005-06 grant settlement makes use of 2001 census data for social need - which should benefit our Social Services FSS - and if it incorporates a higher level of Government support than is currently being suggested.

 

8.                  The projections for 2005-06 and 2006-07 provide for the negotiation of longer term fee arrangements with residential care providers, and in recommending guideline budgets to Full Council the Executive is asked to include that item.

 

9.                  After taking account of all information now to hand, the ‘standstill budget’ for 2004-05 would require a tax increase of 5.53%, using the following assumptions:

 

(a)               No bids or headroom, other than for Fire Service pay and conditions and Social Services pressures

(b)               No movement in the General Reserve

(c)               One-off income from empty properties to be applied only to one-off expenditure (yet to be determined)

(d)               Pay and price inflation generally at 3%, and including implementation in 2004-05 of the independent panel recommendations in respect of members allowances

(e)               Education spending constrained to £100,000 more than the increase in FSS, (requiring savings of £567,000 in non-delegated services)

 

10.             If the Executive wished to implement the priority bids shown at Appendix D, offset by the headroom proposals also shown, then the net cost would be £341,000. This could be reduced to £281,000 if one-off elements of the bids were charged to empty property funding. This would then require a tax increase of 6.05%.

 

11.             Further reductions in the Tax level would require savings of £532,000 for each 1% change in the rate of increase. Appendix C illustrates the effect of a 5.5% tax increase, which would require further spending reductions of £295,000.

 

12.             Under the Prudential Code, which applies to 2004-05 onwards, the Council is given freedom to determine its own borrowing limits for capital investment, after applying a test of affordability. Government support for borrowing is still provided through the FSS calculation, and in 2004-05 it will meet 97% of the repayments on £17.6 millions of new investment. The Council could choose to borrow a lower sum than the Government is supporting, but this would run the risk of receiving lower levels of support in future years. This report, and the Capital report which follows, assume that long term affordability is best served by borrowing up to the level supported by Government, but restricting any further borrowing to:

 

(a)               Projects which would be self financing or profit making over the medium term (subject to a robust business case being approved by the Executive).

(b)               Cover for delays in the receipt of other capital resources, for example asset sales.

 

STRATEGIC CONTEXT

 

13.             This year the budget process has been more closely linked to service planning framework, and through service planning and the headroom exercise to the Council’s Corporate Plan and key objectives. It seeks to find a best fit between the Council’s objectives and responsibilities, and the resources available to it.

 

CONSULTATION

 

14.             Since the provisional grant announcement in November the Council has gone to great lengths to consult on the budget with a wide range of people and organisations. A summary of the results is shown at Appendix G and members are asked to have regard to them in making recommendations to the Council. It has to be said that the number of viable suggestions for service reductions has been low. Appendix G also contains select committee recommendations received at the time of writing. Those received later will be circulated separately.

 

FINANCIAL/BUDGET IMPLICATIONS

 

15.             The recommendations to Full Council suggested below will assist the Council in setting the budget and Council Tax for 2004-05, and the guideline budgets for 2005-06 and 2006-07.

 

LEGAL IMPLICATIONS

 

16.             The Budget and Policy Framework Development Rules require the Executive to recommend to Full Council a budget, including revenue spending limits, borrowing limits and Council Tax level.

 

17.             In reaching a decision, members should have regard to the results of consultation (see appendix G).

 

18.             Under the Local Government Act it is now a statutory requirement for the Chief Financial Officer to report on the adequacy of reserves and the robustness of the budget. Members are obliged to take account of the Chief Financial Officer’s comments which are set out in paragraphs 21 to 23.

 

OPTIONS

 

19.              

(a)               To recommend to Full Council a budget and tax increase as set out in paragraph 10 (standstill plus bids less headroom), which would require a 6.05% tax increase.

(b)               To recommend to Full Council some other budget and tax level.

(c)               To recommend guidelines for future years as set out in appendix C, to include provision for longer term residential care fee agreements.

(d)               To defer any recommendation to a future meeting of the Executive, in order to leave more time to consider the views of Select Committees and late consultation results.

(e)               To adopt the principles set out in paragraph 12 in respect of new borrowings for investment.

 

EVALUATION/RISK MANAGEMENT

 

20.             There are three key issues to be considered in the context of risk management, which are dealt with in the following paragraphs:

 

(a)               The robustness of the budget proposals in the coming year and in future years

(b)               Adequacy of reserves and provisions

(c)               The threat of Council Tax capping

 

21.             The revenue budget for 2004-05 has been drawn up using a number of assumptions and in the knowledge of a number of uncertainties, both of which are set out in Appendix E. On a reasonable balance of probability, it is the opinion of the Chief Financial Officer that the draft budget for 2004-05 is adequately robust, subject to the following:

 

(a)               Any further service reductions or other savings being clearly identified and deliverable

(b)               In-year financial control remaining at the high standards of previous years

(c)               Continuing progress in embedding risk management, project management and performance management throughout the organisation

 

22.             Even though there should be no grant methodology changes until 2006-07, the uncertainties surrounding levels of Government support in 2005-06 are significant. At the pessimistic end of the scale, significant savings could be required in order to deliver a low single figure tax increase, and the robustness of the draft guideline is subject to:

 

(a)               Early development of a contingency savings plan for 2005-06 and beyond

(b)               No significant reliance on one-off resources to meet on-going commitments in 2004‑05.

 

23.             The Council carries a range of reserves and provisions, and these are described in Appendix F. It is the view of the Chief Financial Officer that the level of reserves is adequate to meet probable needs over the medium term. It should be noted that:

 

(a)               The General Reserve is lower than would normally be considered acceptable for an authority of this type and size, partly because of good standards of financial control in previous years

(b)               The non-insurable risks reserve amounts to just over 70% of the total potential claims against it, which is considered to be a reasonable level

(c)               Reserves need to be reviewed regularly, and augmented when required. This may have budget implications in future years.

 

24.             There have been a number of indications from Government that it is prepared to use reserve capping powers to limit Council Tax increases deemed ‘excessive’. This could take the form of a requirement to re-bill, at a direct cost of perhaps £80,000 plus cash flow implications, or the imposition of a target tax rise for 2005-06. Unfortunately, the criteria for capping are not announced until after budgets are set, but ‘low single figures’ have been referred to, and 5% has been mentioned on radio by the relevant Minister. It is likely that many councils will have to set an increase in excess of 5%, but members should have regard to the fact that grant losses in 2003-04 have left many south-eastern councils, including this one, at the top end of the table of cumulative increases in the last two years.

 

RECOMMENDATION

 

25.             Options 19(d) and 19(e) above.

 

BACKGROUND PAPERS

 

26.             Revenue Support Grant Report 2004-05

Isle of Wight Council Budget Book 2003-04

Computerised Financial Information System

Local Government Act 2003

 

ADDITIONAL INFORMATION

 

27.             Appendix A:   Revenue Support Grant details

Appendix B:   Standstill spending analysis

Appendix C:   Three year projection

Appendix D:   Bids and Headroom

Appendix E:   Risks and uncertainties

Appendix F:   Provisions and reserves

Appendix G:   Consultation results

 

Contact Point :           Paul Wilkinson (823606 [email protected]

 

M FISHER

Chief Executive Officer

R BARRY

 Portfolio Holder for Resources

 

REVENUE SUPPORT GRANT SETTLEMENT

 

 

Formula Spending Share:

 

2003-04 £000

2003-04 adjusted* £000

2004-05

Increase

%

Increase (E & W)

%

 

 

 

 

 

 

Education

64,833

64,942

67,874

 4.5

5.5

Social Services

29,471

30,635

33,066

7.9

6.3

Fire

5,373

5,373

5,765

7.3

3.9

Highways

3,818

3,818

4,100

7.4

2.5

Environmental, Protective & Cultural

30,612

28,008

29,115

4.0

2.9

Capital

10,114

10,118

11,091

9.6

5.2

 

 

 

 

 

 

Total

144,221

142,894

151,011

5.7

4.9

 

 

 

 

 

 

Protection from grant loss included above

1,460

 

715

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Revenue Support Grant

56,058

54,733

62,658

14.5

12.1

Non-domestic Rates

40,260

40,260

38,984

-3.2

-3.8

Aggregate External Finance

96,318

94,993

101,642

7.0

5.9

 

 

 

 

 

 

Assumed Council Tax yield

47,903

 

49,369

3.1

2.9

 

 

 

 

 

 

Taxbase

50,375

 

50,812

0.9

0.6

 

 

 

 

 

 

Assumed Band D Council Tax

£950.92

 

£971.61

2.2

2.3

 

 

 

 

 

 

 

 

 

 

 

 

Business Rate multiplier

44.4p

 

45.6p

 

2.7

 

 

 

 

 

 

 

* - adjusted for funding changes in respect of housing benefits, land drainage and social services ‘Quality Protects’

 

 

Analysis of ‘standstill’ spending increase:

 

Net expenditure 2003-04                                         £147,748,000

 

Standstill 2004-05                                                     £157,593,000

(excluding one-off empty properties yield)

 

Increase in net budget (see below)                 £9,845,000

 

 

 

Education

Social Services

Other Services

Total

 

£000

£000

£000

£000

Inflation:

 

 

 

 

National pay scales:

 

 

 

 

- Teachers

1,678

 

 

1,678

- Fire fighters

 

 

323

323

- Other staff

401

530

910

1,841

Pension contributions:

 

 

 

 

- Fire fighters

 

 

206

206

- Other staff

140

187

354

681

Members allowances review

 

 

106

106

Inflation on goods & services:

570

2,017

1,147

3,734

 

 

 

 

 

Capital financing costs:

 

 

1,869

1,869

 

 

 

 

 

Other changes:

 

 

 

 

Pupil numbers

74

 

 

74

Mainland residential placements

228

 

 

228

Early years outreach

75

 

 

75

School passporting ‘headroom’

415

 

 

415

Other Education changes

126

 

 

126

Social Services pressures

 

650

 

650

Audit Fees etc

 

 

45

45

 

 

 

 

 

Service reductions/savings:

-567

-349

 

-916

 

 

 

 

 

Funding changes:

 

1,164

-2,454

-1,290

 

3,140

4,199

2,506

9,845

 

 

 

Medium Term Forecast

 

 

 

 

 

 

 

2004-05

 

2005-06

 

2006-07

 

 

£000

 

£000

 

£000

 

 

 

 

 

 

 

Standstill budget 2004-05

 

157,593

 

157,593

 

157,593

 

 

 

 

 

 

 

One off resource, empty property yield

 

490

 

 

 

 

Pay and price inflation

 

 

 

6,121

 

12,094

Pension contributions

 

 

 

784

 

1,467

Capital financing costs

 

 

 

1,809

 

2,886

Education pressures

 

 

 

928

 

1,335

Social Services pressures

 

 

 

234

 

310

Waste management

 

 

 

178

 

562

Fire audit fee (one-off)

 

 

 

-25

 

-25

MORI BVPP poll

 

 

 

0

 

15

Bids (excluding one-off items)

 

604

 

604

 

604

Headroom

 

-323

 

-323

 

-323

 

 

 

 

0

 

0

 

 

 

 

0

 

0

One off savings not repeated

 

 

 

50

 

50

Funding changes

 

 

 

702

 

702

Unidentified net savings required

 

-295

 

-3,564

 

-4,829

 

 

 

 

 

 

 

Net expenditure

 

158,069

 

165,091

 

172,441

 

 

 

 

 

 

 

Revenue Support Grant and business rates

 

101,642

 

107,350

 

111,226

Withdrawal from reserves

 

0

 

0

 

0

One off support in 2004-05

 

0

 

-858

 

-858

 

 

 

 

 

 

 

Council Tax yield

 

56,427

 

58,599

 

62,073

 

 

 

 

 

 

 

Tax base (band D equivalents)

 

51,952

 

51,659

 

52,116

Collection Fund surplus

 

302

 

0

 

0

 

2002-03

 

 

 

 

 

Band D Council Tax (£)

###

1,080.32

 

1,134.34

 

1,191.06

Tax increase (%)

 

5.50

 

5.0

 

5.0

 

 

 

 

 

 

 

1% change in tax base

 

532

 

558

 

591

 

 

 

 

 

 

 

Tax without unidentified savings

 

6.05

 

11.4

 

6.8

 

 

 

 

 

 

 

 

 

 

 

 

 

 

General Reserve:

 

 

 

 

 

 

Opening balance

 

2,077

 

2,077

 

2,077

Movement in year

 

0

 

0

 

0

Closing balance

 

2,077

 

2,077

 

2,077

Item

 

£000

Comments

Highway Maintenance – various

185

 

Homelessness strategy

200

Plus £100k

one-off

Road Safety

50

 

Health & Safety at Work Act – workplace assessments

28

 

Library grading and post rationalisation and training

50

 

Equalities budget

25

 

Criminal Records Bureau increased charges

16

 

Succession Planning (corporate budget)

50

 

Highways PFI – initial stage

60

One-off

Total

 664

 

 

Proposed Bids

 

 

 

 

 

 

 

 

 

 

 

 

 

 Proposed Savings

 

Service/item

£000

£000

Leisure Events

 

50

Arts & Theatres

 

 

   Platform 1 grant reduction

8

 

   Quay Arts Centre grant reduction

10

 

   Arts Council subscriptions

13

 

   IW Symphony Orchestra

1.5

 

   Theatre support

10.5

  43

Indoor Sport & Recreation

 

 

   ‘One Card’ charges

20

 

   Other charges

6

 

   Medina Café – replace with vending

10

 

   Heights Bar/Café – restructuring

12

 

   Waterside Café – closure

12

  60

Sports Development - efficiencies

 

5

Tourism & Visitor Centres

 

 

   Amalgamation of Newport TIC with CSC

18.2

 

   TIC efficiencies

20

 

   Increased advertising rates

8

 

   Tourism News – stop publication

8

  54

Countryside Management

 

40

Civic/Democratic Costs

 

 

   Twinning

4

 

   Democratic Representation efficiencies

14

 

   Cowes Week reception

7

  25

Museum Service – exhibition team

 

10

Outdoor Sports & Recreation

 

 

   Bandstands & Concerts

6

 

   Preferential Pricing

10

 

   Road Trains

15

  31

Ventnor Botanic Garden - efficiencies

 

5

 

 

 323

Risks and uncertainties

 

1.     Pay and price inflation - where not yet known this has been assumed generally to be 3% per annum. To the extent that actual pay awards and price increases exceed this figure Heads of Service will have to make offsetting savings to remain within cash limits. (low risk)

2.     Interest rates – the Council’s debt profile is such that likely fluctuations in interest rates will not present a serious threat in the medium term. (low risk)

3.     Capital receipts – reliance on capital receipts to fund part of the capital programme always introduces some uncertainty, although the Prudential Code now allows more flexibility in respect of timing of receipts. (low risk)

4.     Budget management – past standards on budgetary control have been good, and it is important that this continues. The Audit Commission CPA recommendation that budget management is linked to personal performance assessments of budget holders will, if implemented, help in this regard, as will the targeting of the ‘top twenty’ budget risks currently being implemented. (medium risk)

5.     Achievement of savings/unsuccessful bids – these will both provide difficulties for service heads, who will need to prioritise in order to remain with cash limits. (low risk)

6.     Income – most of the Council’s income budgets are of of low volatility, but legislative changes to items such as Pension Credits and Residential Allowances can be unpredictable. (medium risk)

7.     Actuarial valuation – of the Pension Fund is due in March 2004, to take effect in 2005-06. The 2005-06 draft budget includes a staged increase of 2% which should be adequate, although the unknowns include stock market performance, bond yields, costs of early retirement, Government changes to the scheme, and longevity rates.(medium risk)

8.     Partnership and partnering arrangements – carry risks as well as rewards. It is important that these are risk assessed and project managed accordingly. (high risk)

9.     New initiatives and projects – also carry risks and must be risk assessed and subjected to a ‘gateway’ process if appropriate. (medium risk)

10. Service re-organisations and reviews – such as those involving Children’s Services and Leisure Services are assumed to be self financing. (medium risk)

11. Care Home litigation – the results of this will not be known until later in the year (medium risk)

12. Housing Benefit funding arrangements – will be neutral across the Country but not at local authority level. The estimated loss has been budgeted for, but will not be known for certain until after the end of 2004-05. (low risk)

13. Tax yield – the accuracy of the Council Tax base is not normally an issue, but the discount changes this year introduce an element of uncertainty which must be monitored as the year progresses (medium risk)

14. Revenue Support Grant – 2005-06 will be the last of the current three year period of stability. Formula changes after that could be detrimental, and the ‘Balance of Funding’ review currently underway is considering even more fundamental changes to the system. (high risk)

15. Specific Government Grants – these form a significant proportion of Government funding, and can be volatile from year to year. It is important that service heads have an ‘exit strategy’ in place to deal with the eventual withdrawal of grant support. (medium risk)

16. Natural disasters – the Council’s reserves provide a buffer against uninsured or uninsurable risks, and could cover the residual revenue costs of a typical ‘Bellwin’ emergency (if there is such a thing). Having been used, however, they would need replenishing, with a significant consequential impact on future years budgets. (high risk)


Reserves and Provisions

 

Reserves and provisions are held to meet future liabilities or spending commitments, as well as facilitating sound financial management by allowing budget holders some flexibility between financial years. Details of the various reserves and provisions are set out below:

 

General reserve

31/03/04

£000

31/03/05

£000

Expected balance at

2,077

2,077

The General Reserve is the Council’s working balance, providing cover for short term cash flow fluctuations. It also provides a buffer against unforeseen spending needs, for example from unexpected demographic or inflationary pressures. At roughly 1.2% of gross expenditure excluding schools the balance is at the lowest acceptable level.

 

Insurance Funds

31/03/04

£000

31/03/05

£000

Expected balance at

7,400

7,700

The Council self-insures where it is financially advantageous to do so, or where commercial insurance is unavailable. In addition, most policies require the Council to fund a significant excess on each individual claim, in some cases (but not all) limited to an overall ‘stop loss’ limit within each financial year. The main liability policies – employers, public and pupil, are currently funded to the level recommended by a recent external actuarial valuation. Other policies such as property and motor provide for a reasonable claims expectation over the medium term.

 

Uninsurable Risks

31/03/04

£000

31/03/05

£000

Expected balance at

4,000

3,500

The Council faces a number of risks which fall outside of the scope of normal insurance cover, including litigation, contract disputes and natural disasters. Rather than provide for these individually, with consequent volatility within the revenue budget, an aggregate reserve has been set up which provides for just over 70% of total potential liabilities. Given uncertainties as to outcome, timing and size of each potential loss this is considered reasonable, but should not be allowed to fall below this level in the medium term. 

 

Repairs & Renewals Funds

31/03/04

£000

31/03/05

£000

Expected balance at

1,600

800

Heads of Service are encouraged, but not required, to make provision for asset replacement. This reduces the pressure on an oversubscribed capital programme and provides managers with a degree of control over service critical investment. It also represents a small step towards ‘depreciation accounting’ which the Government would like to introduce if resources were ever to permit. Depreciation accounting ensures that the true cost of asset usage in each year is both recognised and set aside.

 

 

 

 

Earmarked Reserves – Revenue and Capital

31/03/04

£000

31/03/05

£000

Expected balance at

?

?

These two reserves provide for the finance for slipped expenditure to be carried forward into the next financial year.

 

Earmarked Reserves – Other Services

31/03/04

£000

31/03/05

£000

Expected balance at

2,300

1,500

These reserves represent specific sums set aside to meet future requirements. They include the Fire fighters Pension Reserve, the Redundancy Fund, the Spend to Save Reserve as well as various individual service project funds.

 

Earmarked Reserves – Education

31/03/04

£000

31/03/05

£000

Expected balance at

1,390

?

This is made up of the likely level of the Special Educational Needs mainland placement contingency, Standards Fund monies and the pupil numbers contingency.

 

Earmarked Reserves – Social Services

31/03/04

£000

31/03/05

£000

Expected balance at

599

91

Major items in this balance are a sum for implementation of Climbie recommendations, and the Acciss replacement computer project.

 

Schools Balances

31/03/04

£000

31/03/05

£000

Expected balance at

1,500

440

Balances are held by individual schools under local management legislation. Significant reductions in the level of school balances are expected in the current and next financial year.

Consultation feedback

 

1.         Select Committee recommendations

 

 Fire and Public Safety 19 January 2004

 

RESOLVED

 

  1. THAT £100,000 for Personal Development System to be reinstated in the bids.

 

  1. THAT £36,000 for two trainee posts within Consumer Protection to be reinstated.

 

At an earlier meeting of the Select Committee it was agreed to request £26,000 in respect of an RCC post currently seconded to the Crime and Disorder Team, for which SEEDA funding will cease to be available from March 2004.

 

 

Social Services, Housing and Benefits 22 January 2004

 

RESOLVED

 

THAT a bid for Homelessness Strategy of £200k and £100k was supported

 

 

Environment & Transport 26 January 2004

 

RESOLVED

 

  1. THAT the Executive to be advised that there is a clear business case for, to fully fund Section 74 issues, Pavement Management System, decriminalised parking and the bid for Highway Maintenance Staff as capacity will be increased to deliver services and reduce the cost of any PFI bid.

 

  1. THAT query over the bid for increased charges for Criminal Records Bureau.

 

 

The Action Lists for the following Select Committees will be attached to the Budget Report for Full Council on 23rd February:-

 

Resources Meeting on 2 February 2004

 

Economic Development, Planning & Tourism Meeting on 6 February 2004

 

Education, Community Development and Lifelong Learning Meeting on 9 February 2004

 

2.         Other Consultation Feedback

 

A public consultation exercise, aimed at identifying budget priorities for the coming year, was undertaken during December 2003 to February 2004. The consultations involved and engaged a wide range of the community through a variety of methods. These included:

1.      An interactive web site, where users could leave views and ask questions.

2.      A radio phone-in involving the Leader, the portfolio holder for Resources and the Council’s Chief Financial Officer

3.      Face to face meetings with the Leader, members of the Executive and senior officers of the Council.  Meetings were held with the following groups:

a.     The local business community, including trade councils and Unison

b.     The Island youth, including the IW Youth Council and Connexions

c.      Members of the Island community partnership panel and Island Futures local strategic partnership

d.     The voluntary and community sector and Island minority groups

e.     Members of Town and Parish Councils

f.       Members of the public were consulted at a televised “Question Time” type debate at the Medina Theatre, which was attended by approximately 200 people.

 

There were few distinct references to which services should or should not be reduced but rather, a collection of comments about the services offered currently and suggestions to increase the Council’s purse. For ease of reference the views expressed at these meetings have been compiled under the relevant Directorate heading. A comprehensive file containing comments and views from all of the meetings is available in the Policy Unit should Members wish to see them. 

 

Education & Community Development

 

 

Environment Services

 

 

Corporate Services

 

 

Social Services & Housing

 

 

General Issues