Explanation of Variances2019-20
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| Name of smaller authority: | Eskdale Parsh Council | ||||||||||||||||||||
| County area (local councils and parish meetings only): | |||||||||||||||||||||
| Insert figures from Section 2 of the AGAR in all Blue highlighted boxes | |||||||||||||||||||||
| Next, please provide full explanations, including numerical values, for the following that will be flagged in the green boxes where relevant: • variances of more than 15% between totals for individual boxes (except variances of less than £200); • a breakdown of approved reserves on the next tab if the total reserves (Box 7) figure is more than twice the annual precept/rates & levies value (Box 2). | |||||||||||||||||||||
| 2018/19 | 2019/20 | Variance | Variance | Explanation Required? | Automatic responses trigger below based on figures input, DO NOT OVERWRITE THESE BOXES | Explanation from smaller authority (must include narrative and supporting figures) | |||||||||||||||
| £ | £ | £ | % | ||||||||||||||||||
| 1 Balances Brought Forward | 1990 | 1186 | Explanation of % variance from PY opening balance not required – Balance brought forward agrees | ||||||||||||||||||
| 2 Precept or Rates and Levies | 3500 | 5000 | 1500 | 0.42857142857142855 | 1 | 1 | YES | At the time of requiring to submit the precept amount, the clerk was suspected of fraudulent activity and had failed to submit a precept request. The Chair at that point did not have access to any documentation and did a provisional budget of estimating costs and submitted the precept request for £5k to include a buffer for any costs/fines that may be incurred as a result of the investigation. An interim Clerk was appointed in May 2019 to investigate misappropriation of funds and to put the Parish Council back onto a sound financial footing. | |||||||||||||
| 3 Total Other Receipts | 1500 | 1902 | 402 | 0.268 | 1 | 1 | YES | In 2018/19 a donation of £1500 had been received towards the cost of a defib. In 2019/20 the following income was received: VAT totalling £633. The previous Clerk had failed to claim VAT for the previous 7 years, the interim Clerk was able to successfully claim VAT for 4 preious financial years. A donation of £150 from Eskfest. A repayment by the ex Clerk of £229 which had been a supposed overpayment claim of salary. A court payment of £888 after a successful prosecution of the ex clerk for misappropriation of public funds. Deposit acct interest £1 ( Variance £402 | |||||||||||||
| 4 Staff Costs | 917 | 1176 | 259 | 0.2824427480916031 | 1 | 1 | YES | The previous clerk had been claiming £917 per annun. The interim Clerk who is CiLCA qualified was paid £10.50 hour and the hours increased from 8 to10 per month to facilitate the investigation into the previous clerks failure to undertake her duties and also to ensure that systems were put in place and the necessary policies and procedures required to ensure that another misappropriation of funds could occur. The interim Clerk received a pay rise commencing 1 January 2020 in line with national pay scales to £11.22 ph | |||||||||||||
| 5 Loan Interest/Capital Repayment | NO | ||||||||||||||||||||
| 6 All Other Payments | 4887 | 4130 | -757 | 0.15490075711070186 | 1 | 1 | YES | 18/19 Clerks/council expenses £48 19/20 £61 which included registration with ICO which had not been done by previous clerk variance £13. 18/19 Insurance it was discovered that the ex clerk had failed to renew the insurance, 19/20 £289 insurance cost variance £289. 18/19 no internal audit had been undertaken, due to the possible misappropriation of funds an independent auditor undertook an audit of the accounts to confirmsuspcious activity cost £45. variance £45. 2019/20 The previous clerk had failed to submit annual returns for 2017/18 and 2016/17. Returns were submitted for 2018/19 by the interim Clerk. Charges for failure to submit and for an audit to be undertaken amounted to £816. Variance £816. CALC subscription reduced to £115. Variance (£22). SLCC membership new for 19/20 £30. variance £30. Courses 19/20 only £170. An inhouse course for councillors was arranged by CALC in light of the issues raised by the police investigation. variance £170. Website maintenance 18/19 £260. 19/20 A new website had to be created as there was no access to the previous one. This has been undertaken at no cost by one of the councillors. Variance (£260) Grass Cutting £400 variance on 18/19. MIsc Purchases 18/19 £2064 which was the purchase of a defib and noticeboard. No purchases made 19/20 variance (£2064) 19/20 Election costs £80 (no election in previous year). Variance £80. Footpath light maint 18/19 paid 17/18 bill of £144 18/19 due to clerical error at Copeland BC 2 financial years 18/19 & 19/20 invoiced £323 vairance of £179 18/19 there were £434 of suspicious claim for payment in the 18/19 accounts which could not be support by documentation and were part of the criminal investigation. variance (£434) Total variance (£758) | |||||||||||||
| 7 Balances Carried Forward | 1186 | 2782 | VARIANCE EXPLANATION NOT REQUIRED | ||||||||||||||||||
| NO | |||||||||||||||||||||
| 8 Total Cash and Short Term Investments | 1186 | 2782 | VARIANCE EXPLANATION NOT REQUIRED | ||||||||||||||||||
| 9 Total Fixed Assets plus Other Long Term Investments and Assets | 7305 | 7305 | NO | ||||||||||||||||||
| 10 Total Borrowings | NO | ||||||||||||||||||||
| Rounding errors of up to £2 are tolerable | |||||||||||||||||||||
| Variances of £200 or less are tolerable | |||||||||||||||||||||
| BOX 10 VARIANCE EXPLANATION NOT REQUIRED IF CHANGE CAN BE EXPLAINED BY BOX 5 (CAPITAL PLUS INTEREST PAYMENT) |
Tuesday, 8 September 2026
Tuesday, 13 October 2026
Tuesday, 10 November 2026