AGENDA
AGENDA for the MEETING of the STIRLING COUNCIL to be held in the COUNCIL
CHAMBERS, VIEWFORTH, STIRLING on THURSDAY 22 JUNE 2017
commencing at 10.30 am
IAIN STRACHAN
Chief Officer - Governance
Clerk to the Council
16 June 2017
BUSINESS
1.
APOLOGIES
2.
DECLARATIONS OF INTEREST
3.
URGENT BUSINESS
4.
MINUTES
a.
Special Meeting of Stirling Council – 9 February 2017 (Pages 1 - 4)
b.
Special Meeting of Stirling Council – 23 February 2017 (Pages 5 - 40)
c.
Meeting of Stirling Council – 2 March 2017 (Pages 41 - 62)
d.
Statutory Meeting of Stirling Council – 18 May 2017 (Pages 63 - 64)
e.
Finance & Economy Committee – 2 February 2017 (Pages 65 - 82)
f.
Community Planning & Regeneration – 16 February 2017 (Pages 83 – 96)
g.
Provost Panel – 21 February 2017 (Pages 97 - 102)
h.
Local Review Body – 2 March 2017 (Pages 103 - 108)
i.
Planning Regulation & Planning Panel – 13 April 2017 (Pages 109 - 116)
5.
WRITTEN QUESTIONS
6.
QUESTION TIME
Appointments
7.
APPOINTMENT TO EXTERNAL ORGANISATIONS, WORKING GROUPS AND
STATUTORY RELIGIOUS REPRESENTATION ON EDUCATION COMMITTEE
Report by Director of Localities & Infrastructure (Pages 117 - 126)
Governance
8.
PROGRAMME OF COMMITTEE AND PANEL MEETINGS AUGUST 2017 – JUNE
2018
Report by Director of Localities & Infrastructure (Pages 127 - 136)
Finance & Economy
9.
STIRLING COUNCIL DRAFT ACCOUNTS 2016/2017
Report by Director of Localities & Infrastructure (Pages 137 - 220)
10.
COMMON GOOD FUNDS AND CHARITABLE TRUSTS DRAFT ACCOUNTS
2016/17
Report by Director of Localities & Infrastructure (Pages 221 - 258)
11.
EXTENSION AND REFURBISHMENT OF STRATHYRE PRIMARY SCHOOL –
REQUEST FOR DELEGATED AUTHORITY FOR CONTRACT AWARD
Report by Director of Localities & Infrastructure (Pages 259 - 270)
Notices of Motion
12.
MOTIONS IN TERMS OF STANDING ORDER 16
(a)
Letter to First Minister
Council recognises that on 8th June 2017 over 62% of voters across Stirling
supported anti-independence parties. Council directs the leader of the council
to write to the First Minister supporting this clear majority against a second
independence referendum and urging the SNP to abandon its support for
another vote on this divisive issue.
Signed by Councillor Neil Benny and Councillor Alistair Berrill
(b)
Review of Waste Services
Council thanks the previous Convener of Environment & Housing Committee
and the officers in the waste team for their considerable efforts in
implementing the new waste services collection system.
Council also acknowledges the issues and concerns that have been
expressed by members of the public about the new system.
Council resolves to undertake a full review of the waste collection system and
the implementation of the project and bring it back to a future meeting of the
Environment & Housing Committee.
The review should take into account the views of communities and the
feedback through the customer services contact centre.
The review will be reported no later than October 1st.
Signed by Councillor Martin Earl and Councillor Douglas Dodds
(For further information please contact David McDougall on 01786 233068)
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THIS REPORT RELATES
TO ITEM 4A
ON THE AGENDA
STIRLING COUNCIL
MINUTES of SPECIAL MEETING of STIRLING COUNCIL held in the COUNCIL
CHAMBERS, VIEWFORTH, STIRLING on THURSDAY 9 FEBRUARY 2017 at 6.00 pm
Present:
Provost Mike ROBBINS (in the Chair)
Councillor Neil BENNY
Councillor Alistair BERRILL
Councillor Johanna BOYD
Councillor Margaret BRISLEY
Depute Convener Callum CAMPBELL
Councillor Scott FARMER
Councillor Danny GIBSON
Councillor John HENDRY
Councillor Graham LAMBIE
Councillor Alasdair MACPHERSON
Councillor Corrie MCCHORD
Councillor Gerry MCLAUGHLAN
Councillor Ian MUIRHEAD
Councillor Mark RUSKELL
Councillor Christine SIMPSON
Councillor Jim THOMSON
Councillor Violet WEIR
Councillor Fergus WOOD
In Attendance
Carol Beattie, Senior Manager – Economic Development & Regeneration
Jim Boyle, Chief Officer – Finance
Alastair Brown, Director of Localities & Infrastructure
Stacey Burlet, Director of Children, Communities & Enterprise
Stewart Carruth, Chief Executive
Lesley Gallagher, Programme Manager
Tony Galloway, Interim Programme Manager
Kristine Johnston, Chief Officer – HR & OD
David McDougall, Governance Officer
Isabel McKnight, Procurement Manager
Kirsty Scott, Service Manager – Communications, Events & Public Affairs
Karen Swan, Committee Officer
Iain Strachan, Chief Officer – Governance (Clerk)
SC524 APOLOGIES
Apologies for absence were submitted on behalf of Councillor Martin Earl, Councillor
Alycia Hayes (Councillor Hayes arrived shortly before the meeting was closed) and
Councillor Graham Houston.
SC525 DECLARATIONS OF INTEREST
There were no declarations of interest.
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SC526 OUTCOME OF THE PROCUREMENT PROCESS AND CONTRACT AWARD FOR
THE SUPPLY OF SPORT, PHYSICAL ACTIVITY AND WELL-BEING SERVICES
FROM 1 APRIL 2017 TO 31 MARCH 2042
The Council Leader noted the significant public interest and concern regarding the
proposals put forward to this Council meeting. Following consideration and given the
concerns raised, an alternative way forward had been agreed by all political parties.
A motion detailing this agreement was moved and distributed to all present.
The Leader acknowledged that it had been a difficult and unsettling time for the
employees of Active Stirling and those connected with it. She also noted her thanks
to the Council officers involved in the procurement process for the considerable time
and effort that had been put into this process.
The Leader of the Opposition noted his thanks to all members of the public in
attendance and for the considerable public representations made regarding these
proposals, stating that the motion was a victory for common sense. He also noted his
appreciation to all Council officers involved in the procurement process.
The Green Party representative noted his thanks to all the members of the public who
had taken the time to contact him with their concerns.
The Conservative group leader stated that this had been an extremely important and
useful exercise for everyone to allow them to determine how to move into the future
and thanked the Council officers for the substantial work that had been involved. He
thanked all members of the public who had engaged in this issue and who had been
in contact with him.
Summing up, the Council Leader stated that the Council had followed the process
which they were legally required to take. She felt that the process had been
worthwhile and had led to agreement on the right direction going forward.
Motion
“That Council agrees:1.
that the Council has a legal duty to secure Best Value in terms of the Local
Government in Scotland Act 2003, and that Best Value would not be secured
from either of the two bids received by the Council in response to the
procurement process for the Council’s Sport, Physical Activity and Wellbeing
services. Council resolves to cancel the procurement process;
2.
that delegated authority is granted to the Director of Children, Communities &
Enterprise to take all steps the Director considers appropriate to:
(i)
develop work previously undertaken to complete a full business case and
transition plan, so that the services currently provided by Active Stirling can
transfer to a new Stirling-based not-for-profit charitable trust. The trust will
be established by the Council to deliver Sport, Physical Activity and
Wellbeing services for the Council;
(ii)
complete the transition of Sports, Physical Activity and Wellbeing services
to the new trust by 30 November, 2017, if supported by the business case
and transition plan and with the approval of the Director of Children,
Communities and Enterprise;
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(iii)
3.
temporarily extend the current contract with Active Stirling up until
November 30, 2017. This extended contract will stipulate that the transition
of services will be controlled by the Council; and
that the Director will keep the Group Leaders advised of progress regarding the
transition of these services.”
Moved by Councillor Johanna Boyd, seconded by Councillor Scott Farmer
Decision
The motion was agreed unanimously without the need for a roll call vote.
(Reference: Report by Director of Children, Communities & Enterprise, dated 2
February 2017, submitted)
The Convener closed the meeting at 6.15 pm
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THIS REPORT RELATES
TO ITEM 4B
ON THE AGENDA
STIRLING COUNCIL
MINUTES of SPECIAL MEETING of STIRLING COUNCIL held in the COUNCIL
CHAMBERS, VIEWFORTH, STIRLING on THURSDAY 23 FEBRUARY 2017 at 6.00 pm
Present:
Provost Mike ROBBINS (in the Chair)
Councillor Neil BENNY
Councillor Alistair BERRILL
Councillor Johanna BOYD
Councillor Margaret BRISLEY
Depute Convener Callum CAMPBELL
Councillor Martin EARL
Councillor Scott FARMER
Councillor Danny GIBSON
Councillor Alycia HAYES
Councillor John HENDRY
Councillor Graham HOUSTON
Councillor Graham LAMBIE
Councillor Corrie MCCHORD
Councillor Gerry MCLAUGHLAN
Councillor Ian MUIRHEAD
Councillor Christine SIMPSON
Councillor Jim THOMSON
Councillor Violet WEIR
Councillor Fergus WOOD
In Attendance
Carol Beattie, Senior Manager – Economic Development & Regeneration
Jim Boyle, Chief Officer – Finance
Alastair Brown, Director of Localities & Infrastructure
Stacey Burlet, Director of Children, Communities & Enterprise
Stewart Carruth, Chief Executive
Carol Hamilton, Service Manager – Housing, Augmented Care & Support
Kristine Johnston, Chief Officer – HR & OD
Kevin Kelman, Senior Manager – Schools, Learning & Education
David McDougall, Governance Officer
John MacMillan, Service Manager – Integrated Facilities Management
Alan Milliken, Senior Manager – Communities & People
Nicole Paterson, Senior Manager – Environment & Place
Brian Roberts, Senior Manager – Infrastructure
Kirsty Scott, Service Manager – Communications, Events & Public Affairs
Karen Swan, Committee Officer
Marie Valente, Senior Manager – Children & Families
Iain Wynne, Accountancy Assistant
Iain Strachan, Chief Officer – Governance (Clerk)
SC527 APOLOGIES
Apologies for absence were submitted on behalf of Councillor Alasdair MacPherson
and Councillor Mark Ruskell.
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SC528 DECLARATIONS OF INTEREST
There were no declarations of interest.
Information/advice from officers on the Budget Proposals and Amendments had been
tabled prior to the meeting in accordance with Standing Order 20, and this is
attached as Appendix C to these Minutes.
SC529 REVENUE BUDGET AND DETERMINATION OF COUNCIL TAX 2017/18
The report provided Council with details of the 2017/18 General Fund Revenue
Budget along with indicative financial plans for the following four financial years
2018/19 to 2021/22.
The report also included a full suite of documents that brought together the
budget, the five-year Business Plan and the Strategic Workforce Plan and
provided members with an integrated view of the Council’s position for the
coming five years.
Budget Proposal
“That Council approves the Administration Revenue Budget Proposal published in
accordance with Standing Orders 17 – 19.”
Moved by Councillor Johanna Boyd, seconded by Councillor Neil Benny
Amendment
“That Council approves the Opposition Revenue Budget published in accordance
with Standing Orders 17 – 19.”
Moved by Councillor Gerry McLaughlan, seconded by Councillor Scott Farmer
On the roll being called the Members present voted as follows:For the Amendment (8)
Councillor Scott Farmer
Councillor Alycia Hayes
Councillor Graham Houston
Councillor Graham Lambie
Councillor Gerry McLaughlan
Councillor Ian Muirhead
Councillor Jim Thomson
Councillor Fergus Wood
Against the Amendment (12)
Councillor Neil Benny
Councillor Alistair Berrill
Councillor Johanna Boyd
Councillor Margaret Brisley
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Depute Convener Callum Campbell
Councillor Martin Earl
Councillor Danny Gibson
Councillor John Hendry
Councillor Corrie McChord
Provost Mike Robbins
Councillor Christine Simpson
Councillor Violet Weir
The Amendment fell by 12 votes to 8.
For the Motion (12)
Councillor Neil Benny
Councillor Alistair Berrill
Councillor Johanna Boyd
Councillor Margaret Brisley
Depute Convener Callum Campbell
Councillor Martin Earl
Councillor Danny Gibson
Councillor John Hendry
Councillor Corrie McChord
Provost Mike Robbins
Councillor Christine Simpson
Councillor Violet Weir
Against the Motion (8)
Councillor Scott Farmer
Councillor Alycia Hayes
Councillor Graham Houston
Councillor Graham Lambie
Councillor Gerry McLaughlan
Councillor Ian Muirhead
Councillor Jim Thomson
Councillor Fergus Wood
Decision
The Motion was carried by 12 votes to 8, and accordingly the Council agreed to
approve the Administration Revenue Budget Proposal as set out at Appendix A to
these minutes.
(Reference: Report by Director of Localities & Infrastructure, dated 15 February
2017, submitted)
SC530 GENERAL SERVICES CAPITAL PROGRAMME 2017/18 TO 2021/22
The report provided Council with details of the 2017/18 General Services Capital
Programme, along with an indicative programme for the following four years.
The report set out the resource availability for the financial year 2017/18, along with
projections for future years. Appendix 2 to the report set out the main capital
planning assumptions for 2017/18 to 2021/22.
8
Following approval of the Administration Revenue Budget Proposal earlier in the
meeting, Cllr McLaughlan and Cllr Farmer agreed to withdraw their Capital Budget
Proposal. The Administration Capital Budget Proposal was therefore agreed
unanimously without the need for a roll call vote.
Decision
That Council agreed to approve the Administration Capital Budget Proposal as set
out at Appendix B to these minutes.
(Reference: Report by Director of Localities & Infrastructure, dated 16 February
2017, submitted)
SC531 HOUSING RENTAL STRATEGY 2017/18
This report sought to determine the rent increase for 2017/18.
As part of the 2014/15 rent setting process the Council agreed to move away from
‘inflation plus’ and instead use a ‘cost of service’ approach. This required the service
to present Elected Members and tenants with a breakdown of known cost pressures
and savings for the forthcoming financial year and consult on the balance of cost
savings versus rent increases in order to produce a balanced budget.
This year’s consultation was carried out on the basis of a 0.3% rent increase.
Council was now asked to set the rents for 2017/18 based on the assumptions of the
Housing Revenue Account budget as discussed in paragraphs 3.10 and 3.11 of the
submitted report.
A full consultation process for rent setting was agreed in consultation with the
Housing Advisory Group. Consultation began in October 2016 and had continued
through December 2016. The results of the consultation process were set out in the
report. The results showed support for a 0.3% rent rise to enable the Council to
continue with the 2017/18 investment programme. The results of the tenant
consultation were shown in Appendix 2 to the report.
The detailed budget for the Housing Revenue Account 2017/18 was shown in
Appendix 3 to the report.
The recommendations contained in the report were moved by Cllr Weir, seconded by
Cllr Earl and were agreed unanimously without the need for a roll call vote.
Decision
The Council agreed to:1.
approve an increase of 0.3% for house rents in 2017/18;
2.
approve an increase of 0.3% for garages and pitch sites; and
3.
approve the Housing Revenue Account budget for 2017/18 as detailed in
Appendix 3 to the report.
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(Reference: Joint report by Director of Children, Communities & Enterprise and
Director of Localities & Infrastructure, dated 31 January 2017, submitted)
SC532 HOUSING – CAPITAL INVESTMENT PROGRAMME 2017/18
The Housing Revenue Account Capital Investment Programme for 2017/18 had been
based on the Council’s agreed 30-year housing business plan and set to ensure that
we continued to meet the Scottish Housing Quality Standard beyond 2015 and
achieve the Energy Efficiency Standard for Social Housing by 2020.
Total planned expenditure for the year was £8.798 million.
Funding from revenue was expected to be £5.914 million with prudential borrowing
for the year estimated at approximately £1.764 million and income from the strategic
housing account projected to be £200,000.
Grant funding from the Scottish Government of up to £920,000 would also be
available to support the construction of new Council housing.
The recommendations contained in the report were moved by Cllr Weir, seconded by
Cllr Earl and were agreed unanimously without the need for a roll call vote.
Decision
The Council agreed to approve the 2017/18 Capital Investment Programme as
detailed in the report.
(Reference: Joint report by Director of Localities & Infrastructure, dated 31 January
2017, submitted)
The Convener closed the meeting at 7.25 pm
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MEETING of the STIRLING COUNCIL to be held in the COUNCIL CHAMBERS,
OLD VIEWFORTH, STIRLING on THURSDAY 23 FEBRUARY 2017
Budget Proposals and Amendments in terms of Standing Orders 17 & 18
Information/Advice from Officers
1. Budget Proposals Submitted by the Administration
a)
Revenue Budget 2017/18 & Determination of Council Tax (proposed
Councillor Johanna Boyd, seconded Councillor Neil Benny)
Detailed Officer advice and information on the Revenue Budget is set out in
the reports submitted with the agenda.
If adopted, this Motion would allow the Council to set a legal and competent
General Fund Revenue Budget and Council Tax for 2017/18. The budget to
be set as a result of this Motion would be within available resources. The
policy priority spending options set out in Appendix 3 to the Motion, have
been split between ongoing core commitments and commitments that would
require to be reviewed in setting the 2018/19 budget. The delivery of the
2017/18 and subsequent years’ budgets will be significantly influenced by the
successful achievement of savings approved through the Priority Based
Budgeting process.
Officer advice has already been provided in the preparation of this Motion and
officers are satisfied that the Motion takes due account of the information as
set out in the report submitted with the agenda.
b)
General Services Capital Programme 2017/18 to 2021/22 (proposed
Councillor Johanna Boyd, seconded Councillor Neil Benny)
Detailed Officer advice and information on the Capital Programme is set out
in the report submitted with the agenda.
If adopted, this Motion would allow the Council to set a legal and competent
General Services Capital Programme for 2017/18, and provisional
programme for 2018/19 to 2021/22. Officer advice has already been provided
in the preparation of this Motion and officers are satisfied that the Motion
takes due account of the information as set out in the report submitted with
the agenda.
c)
Housing Rental Strategy 2017/18 (proposed Councillor Violet Weir,
seconded Councillor Martin Earl)
Officer advice and information on the Budget and Rents Proposal is set out in
the report submitted with the agenda, and this Motion endorses that report
and recommendations contained therein.
d)
Housing – Capital Investment Programme 2017/18 (proposed Councillor
Violet Weir, seconded Councillor Martin Earl)
Officer advice and information on the Housing Capital Investment Programme
Proposal is set out in the report submitted with the agenda, and this Motion
endorses that report and recommendations contained therein.
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2. Budget Proposals Submitted by the SNP Group
a)
Revenue Budget 2017/18 & Determination of Council Tax (proposed
Councillor Gerry McLaughlan, seconded Councillor Scott Farmer)
Detailed Officer advice and information on the Revenue Budget is set out in
the reports submitted with the agenda.
If adopted, this Amendment would allow the Council to set a legal and
competent General Fund Revenue Budget and Council Tax for 2017/18. The
budget to be set as a result of this Amendment would be within available
resources. The policy priority spending options set out in Appendix 3 to the
Motion, have been split between ongoing core commitments and
commitments that would require to be reviewed in setting the 2018/19 budget.
The delivery of the 2017/18 and subsequent years’ budgets will be
significantly influenced by the successful achievement of savings approved
through the Priority Based Budgeting process. Additional options included,
relating to further income generation, have been discussed with officers, and
while they carry an element of commercial risk, this has been acknowledged
by the proposer and seconder.
Officer advice has already been provided in the preparation of this
Amendment and officers are satisfied that the Amendment takes due account
of the information as set out in the report submitted with the agenda.
b)
General Services Capital Programme 2017/18 to 2021/22 (proposed
Councillor Gerry McLaughlan, seconded Councillor Scott Farmer)
Detailed Officer advice and information on the Capital Programme is set out
in the report submitted with the agenda.
If adopted, this Amendment would allow the Council to set a legal and
competent General Services Capital Programme for 2017/18, and provisional
programme for 2018/19 to 2021/22. Officer advice has already been provided
in the preparation of this Amendment and officers are satisfied that the
Amendment takes due account of the information as set out in the report
submitted with the agenda.
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THIS REPORT RELATES
TO ITEM 4C
ON THE AGENDA
STIRLING COUNCIL
MINUTES of MEETING of STIRLING COUNCIL held in the COUNCIL CHAMBERS,
VIEWFORTH, STIRLING on THURSDAY 2 MARCH 2017 at 6.00 PM
Present:
Depute Convener Callum CAMPBELL (in the Chair)
Councillor Neil BENNY
Councillor Alistair BERRILL
Councillor Johanna BOYD
Councillor Margaret BRISLEY
Councillor Martin EARL
Councillor Scott FARMER
Councillor Danny GIBSON
Councillor Alycia HAYES
Councillor John HENDRY
Councillor Graham HOUSTON
Councillor Graham LAMBIE
Councillor Alasdair MACPHERSON
Councillor Corrie MCCHORD
Councillor Gerry MCLAUGHLAN
Councillor Ian MUIRHEAD
Councillor Mark RUSKELL
Councillor Christine SIMPSON
Councillor Jim THOMSON
Councillor Violet WEIR
Councillor Fergus WOOD
In Attendance
Carol Beattie, Senior Manager – Economic Development & Regeneration
Jim Boyle, Chief Officer – Finance
Alastair Brown, Director of Localities & Infrastructure
Stacey Burlet, Director of Children, Communities & Enterprise
Stewart Carruth, Chief Executive
David Hopper, Service Manager – Sustainable Development
Kristine Johnson, Chief Officer – HR & OD
David McDougall, Governance Officer
Isabel McKnight, Service Manager – Strategic Commissioning
Alan Milliken, Senior Manager – Communities & People
Brian Roberts, Senior Manager – Infrastructure
Kirsty Scott, Service Manager – Communications, Events & Public Affairs
Karen Swan, Committee Officer
Margaret Wallace, Service Manager – Localities
Iain Strachan, Chief Officer – Governance (Clerk)
Announcements
At the beginning of the meeting, Councillor McChord paid tribute to the contribution to
Stirling Council made by Councillors Alycia Hayes, John Hendry, Johanna Boyd, Callum
Campbell and Mark Ruskell who were all stepping down as Councillors on 4 May 2017.
42
SC533 APOLOGIES
Apologies for absence were submitted on behalf of Councillor Mike Robbins.
SC534 DECLARATIONS OF INTEREST
Councillor Mark Ruskell declared a non-financial interest as a Member of the Scottish
Parliament.
SC535 URGENT BUSINESS
There were no matters of urgent business.
SC536 MINUTES
(a)
Meeting of Stirling Council – 8 December 2016
The Minutes of the Meeting of Stirling Council held on 8 December 2016 were
approved as a correct record of the proceedings.
(b)
Health & Safety Panel – 21 November 2016
The Minutes of the Health & Safety Panel held on 21 November 2016 were
approved as a correct record of the proceedings.
(c)
Chief Officer Appraisal Panel – 6 December 2016
The Minutes of the Chief Officer Appraisal Panel held on 6 December 2016
were approved as a correct record of the proceedings.
(d)
Education Committee – 12 January 2017
The Minutes of the Education Committee held on 12 January 2017 were
approved as a correct record of the proceedings.
The Council Leader requested that the comments within the final paragraph
under minute reference ED232 be attributed to her, as she had consistently
and repeatedly made these comments. It was agreed that this would be noted.
(e)
Public Safety Committee – 17 January 2017
The Minutes of the Public Safety Committee held on 17 January 2017 were
approved as a correct record of the proceedings.
(f)
Audit Committee – 26 January 2017
The Minutes of the Audit Committee held on 26 January 2017 were approved
as a correct record of the proceedings.
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(g)
Social Care & Health Committee – 19 January 2017
The Minutes of the Social Care & Health Committee held on 19 January 2017
were approved as a correct record of the proceedings.
(h)
Social Work Complaints Review Panel – 20 January 2017
The Minutes of the Social Work Complaints Review Panel held on 20 January
2017 were approved as a correct record of the proceedings.
(i)
Local Review Body – 23 January 2017
The Minutes of the Local Review Body held on 23 January 2017 were
approved as a correct record of the proceedings.
(j)
Environment & Housing Committee – 9 February 2017
The Minutes of the Environment & Housing Committee held on 9 February
2017 were approved as a correct record of the proceedings.
SC537 WRITTEN QUESTIONS
Seven written questions had been received in terms of Standing Order 41. The
questions and answers are attached at Appendix 1 to these Minutes.
The Members who had put the written questions were allowed one supplementary
question and the supplementary questions and answers are also included in
Appendix 1.
SC538 QUESTION TIME
In terms of Standing Order 48, Members had the opportunity to put questions to the
Provost, the Leader of the Council, any Portfolio Holder or Committee Convener or
Chair of any Panel as appropriate regarding any business included in the Volume of
Minutes circulated with the agenda for the meeting.
The following questions were put:Councillor Mark Ruskell - Minutes of the Public Safety Committee held on 17
January 2017 (PU251 – Scottish Fire & Rescue Service Performance Report)
The Convener of the Public Safety Committee confirmed that Stirling Council had
committed to funding/supporting the Safe Drive Stay Alive campaign which was run
by the Scottish Fire & Rescue Service. He advised that he had previously checked
that this was embedded into the Council’s budget and that it would stay there, noting
that the Council would do everything it could to ensure that the programme continued
to go ahead in future.
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SC539 DISTRICT OF STIRLING LICENSING BOARD – VACANCY & STIRLING LOCAL
LICENSING FORUM – EXTENSION OF CURRENT APPOINTMENTS
The Director of Localities & Infrastructure submitted a report that invited Council to
make an appointment to fill a vacancy on the District of Stirling Licensing Board.
The Licensing (Scotland) Act 2005 provided that “where there is a vacancy in the
membership of a Licensing Board, the relevant council must, at their first meeting
after the vacancy arises, hold an election to fill the vacancy”.
No nominations for the Licensing Board were received.
The report also asked Council to approve an extension to the term of the current
appointments to the Stirling Local Licensing Forum.
At a meeting on 10 October 2013 Council approved a number of recommendations
for the establishment and maintenance of a Stirling Local Licensing Forum. The
Forum was required under the Licensing (Scotland) Act 2005, and had to comprise
representatives from certain groups, e.g. local licence holders and Police Scotland.
As part of this decision it was agreed that all appointments to the Forum would
terminate on 3 May 2017, immediately before the Scottish Local Government
Elections on 4 May 2017.
It was now felt that it would be beneficial to extend all existing appointments to the
Forum until 31 March 2018 to ensure continuity during a period of change with the
establishment of a new Council and Licensing Board following the Elections. This
would allow a recruitment exercise to be undertaken for the Forum subsequent to the
Elections.
Decision
The Council agreed:1.
to an extension to the appointment of existing members of the Stirling Local
Licensing Forum until 30 March 2018; and
2.
to delegate authority to the Chief Officer – Governance to commence a
recruitment exercise for the Stirling Local Licensing Forum in late
Summer/Autumn 2017 with recommendations for appointment to be reported to
Council in due course.
(Reference: Report by Director of Localities & Infrastructure, dated 23 February
2017, submitted)
SC540 DISCHARGE OF COUNCIL FUNCTIONS DURING THE PRE-ELECTION PERIOD
This report asked Council to approve the dissolution of all Standing Committees,
Panels and Strategic Forums and all Member/Officer Steering Groups with the
exception of those groups as noted at 2.1 within the report, with effect from 3 March
2017.
Council was asked to agree to establish a short-term Interim Executive Committee to
deal with urgent business of the Council between the last scheduled full Council
meeting on 2 March 2017 and the Local Government Elections on 4 May 2017 with
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the exception of matters reserved to full Council or the Licensing Board by statute or
matters previously delegated to those groups as noted within the report, as set out in
the Council’s Scheme of Delegation.
In the past it had been custom for most meetings of the Council to cease after the
last full Council meeting before the pre-election period in order to reduce the scope
for politically partial publicity around sensitive issues. The Council’s programme of
meetings had been approved on this basis, with the current Council meeting being
the last one scheduled to take place before the pre-election period.
Noting the recommendations within the report, the Leader of the Opposition put
forward a motion which slightly amended the recommendations, requesting that each
of the Political Group Leaders be made ex-officio members of the Interim Executive
Committee and that the Standing Orders be amended regarding the functioning of
the Interim Executive Committee, to allow Conveners and Shadow Conveners to
substitute during meetings for specific items of business pertaining to their areas of
responsibility. These amendments to the recommendations in the report were
agreed unanimously without the need for a roll call vote.
Decision
The Council agreed:1.
to approve with effect from 3 March 2017 the dissolution of all Standing
Committees, Panels and Strategic Forums and all Member/Officer Steering
Groups with the exception of the Planning & Regulation Panel, PreDetermination Hearing Committee, Local Review Body, Parental Appeals Panel,
Social Work Complaints Review Panel, Appeals Panel, Appointments Panel,
Grievance and Discipline Panel and Licensing Board, which would continue as
currently, with the current appointments to the same (or pool of appointments
and procedures for appointments, where relevant);
2.
to establish a short-term Interim Executive Committee to deal with urgent
business of the Council between the last scheduled full Council meeting on 2
March 2017 and the Local Government Elections on 4 May 2017 with the
exception of (i) matters reserved to full Council or the Licensing Board by statute,
(ii) matters previously delegated to the Planning & Regulation Panel, PreDetermination Hearing Committee, Local Review Body, Parental Appeals Panel,
Social Work Complaints Review Panel, Appeals Panel, Appointments Panel or
Grievance and Discipline Panel as set out in the Council’s Scheme of Delegation
or (iii) matters previously delegated to officers pursuant to the Council’s Scheme
of Delegation and/or previous decisions of Council or any Council Committee or
Panel;
46
3.
that Political Group Leaders were ex-officio members of the Interim Executive
Committee and that the Council’s standing orders be amended with respect to
the functioning of the Interim Executive Committee to enable Conveners and
Shadow Conveners to substitute during a meeting of the Interim Executive for an
item pertaining to their area of responsibility, with the Chief Officer – Governance
having authority to determine any questions on procedure in respect of the
same;
4.
to appoint the following 11 Members to the Interim Executive Committee
reflecting the political balance on the Council, that is 4 SNP, 4 Labour, 2
Conservative and 1 Green Party representative:Councillor Johanna Boyd (ex-officio);
Councillor Christine Simpson;
Councillor Corrie McChord;
Councillor Danny Gibson;
Councillor Scott Farmer (ex-officio);
Councillor Jim Thomson;
Councillor Graham Lambie;
Councillor Alycia Hayes;
Councillor Neil Benny (ex-officio);
Councillor Martin Earl;
Councillor Mark Ruskell (ex-officio);
5.
that when dealing with any matters in relation to the discharge of the Council’s
functions as Education Authority the membership of the Interim Executive
Committee be extended to facilitate the attendance of the statutory religious
representatives;
6.
that a Chair and Vice Chair of the Interim Executive Committee will be appointed
from amongst its members at the first meeting of the Committee; and
7.
to delegate authority to the Chief Officer – Governance to arrange two
provisional dates for meetings of the Interim Executive Committee as set out in
Paragraph 3.11 of the report.
(Reference: Report by Director of Localities & Infrastructure, dated 3 February
2017, submitted)
SC541 SOCIAL WORK COMPLAINTS REVIEW PANEL – HEARING OF COMPLAINT
This report asked Council to consider the recommendations of the Social Work
Complaints Review Panel following the hearing of a complaint, which took place on
20 January 2017.
The National Health Service and Community Care Act 1990 inserted a Section in the
Social Work (Scotland) Act 1968 Section 5B requiring local authorities to establish
procedures for considering complaints by service users. In establishing these
procedures, the Council were required to follow directions contained in the Social
Work (Representations Procedure) (Scotland) Directions 1996 which made provision
for the establishment of a Review Committee to process appeals. In Stirling Council
this was the Social Work Complaints Review Panel.
47
In accordance with the 1996 Directions, the Panel was required to submit its
recommendations to the Committee responsible for the subject matter of the
complaint, which in this instance was the Council.
In considering such
recommendations, the Council was required to have regard to the standing of the
Social Work Complaints Review Panel and only reject recommendations in
exceptional circumstances.
It was noted that responsibility for this stage of the Social Work Complaints Process
would transfer to the Scottish Public Services Ombudsman (SPSO) for all complaints
received from 1 April 2017 onwards, as part of new Social Services Complaints
procedures being implemented by all Local Authorities in Scotland.
Stirling Council’s Social Work Complaints Review Panel would still be required to
hear ‘Stage 3’ requests relating to any complaints received up to 1 April 2017.
Effectively both complaints procedures would operate in tandem for a time, until all
Social Services complaints received up to 1 April 2017 had been resolved/closed.
Given the low frequency of Panel Hearings over the past two years it was likely, but
not guaranteed, that no further meetings of the Social Work Complaints Review
Panel would be required.
Decision
The Council agreed that:1.
the complaint had been dealt with fairly and competently in accordance with the
legislative framework and Council policy;
2.
Social Services should review those information/guidance documents provided
to service users regarding the application of the Scheme of Assistance, ensuring
an easy to understand, plain-English explanation of the key requirements and
restrictions for Grant Funding, particularly the terms “medically essential” and the
relevance of the terms “medium to long term needs of the disabled person";
3.
Social Services should review the information/guidance documents provided to
service users regarding the Social Work complaints process, particularly the
Complaints Review Panel stage, making clear the role and purpose of the Panel
and its limitations in respect of overturning Council Policy; and
4.
Social Services should review the timing of Occupational Therapist assessments
to take into account the particular circumstances of each case, ensuring
assessments are carried out at an appropriate time when service users are able
to fully comprehend and participate in the process.
(Reference: Report by Director of Localities & Infrastructure, dated 2 February 2017,
submitted)
SC542 OUTDOOR DRINKING BYELAWS – BALQUHIDDER,
LOCHEARNHEAD PROPOSED EXTENSION OF BYELAWS
STRATHYRE
AND
This report sought approval from Council to extend the area covered by the outdoor
drinking Byelaws.
48
Stirling Council had Byelaws Prohibiting the Drinking of Alcohol in Designated Public
Places (“the Byelaws”). The Byelaws came into force on 10 August 1998 and had
been amended since then to extend the areas covered by them within the Stirling
Council area. The areas currently covered by the Byelaws were: Stirling, Bridge of
Allan, Cambusbarron, Fallin, Throsk, Cowie, Plean, Callander, Dunblane,
Strathblane, Blanefield, Balfron, Killearn, Arnprior, Buchlyvie, Gargunnock, Kippen,
Doune, Deanston, Drymen and Fintry. The most recent amendment to the Byelaws
extended the enforcement area to the East Side of Loch Lomond.
Balquhidder, Lochearnhead and Strathyre Community Council had expressed an
interest in having the Byelaws extended to cover various loch sides within their
Community Council area. These areas were outlined red on the Plans in Appendix 3
to the report.
If the Council agreed to amend the Byelaws to the extent illustrated by the Plans and
as proposed in the Report, this would be advertised to allow for any objections or
representations to be made to the Scottish Ministers. The Scottish Ministers would
then make a decision whether or not to confirm the proposed amendment to the
Byelaws. Without such confirmation the Byelaws could not be amended.
Discussion took place regarding the extent and enforcement of the proposed
extension, with some members noting concerns that the extended Byelaws would in
effect criminalise members of the public who were drinking alcohol in a responsible
way.
It was noted that it would be important to ensure Police Scotland took a pragmatic
and sensible approach to the enforcement of the Byelaws, which would be aided by
the embedded Police Officer based at Lochearnhead. Concerns were raised that a
future change in Police personnel or approach could change the impact of the
extension and that the pragmatic and sensible approach could not be guaranteed in
future.
Members did note the extensive consultation which had taken place around the
proposed extension to the Byelaws, which also had the support of the local
Community Council, Loch Lomond & Trossachs National Park and Police Scotland.
Motion
“The Council agrees:1.
to make the proposed amendment to the Byelaws Prohibiting the Drinking of
Alcohol in Designated Public Places in the form of the draft amendment in
Appendix 2 to the report, covering the areas of Loch Voil, Loch Earn, Loch Doine
and part of Loch Lubnaig as outlined in red on the Plans at Appendix 3 to the
report, subject to the Plans being amended as referred to in paragraph 3.7 of the
report, with authority being delegated to the Chief Officer – Governance to
finalise the said amendments in consultation with the Ward 1 Elected Members;
and
2.
to delegate authority to the Chief Officer – Governance to undertake the statutory
procedure to obtain ministerial confirmation of the proposed amendment to the
said Byelaws in terms of Sections 201, 202 and 203 of the Local Government
(Scotland) Act 1973.”
Moved by Councillor Martin Earl, seconded by Councillor Fergus Wood
49
Amendment
“That Council agrees to defer the proposed extension to the outdoor drinking
Byelaws for further consideration and consultation”.
Moved by Councillor Scott Farmer, seconded by Councillor Graham Houston
On the roll being called the Members present voted as follows:For the Amendment (8)
Councillor Scott Farmer
Councillor Alycia Hayes
Councillor Graham Houston
Councillor Graham Lambie
Councillor Alasdair MacPherson
Councillor Gerry McLaughlan
Councillor Mark Ruskell
Councillor Jim Thomson
Against the Amendment (13)
Councillor Neil Benny
Councillor Alistair Berrill
Councillor Johanna Boyd
Councillor Margaret Brisley
Depute Convener Callum Campbell
Councillor Martin Earl
Councillor Danny Gibson
Councillor John Hendry
Councillor Corrie McChord
Councillor Ian Muirhead
Councillor Christine Simpson
Councillor Violet Weir
Councillor Fergus Wood
The Amendment fell by 13 votes to 8.
For the Motion (15)
Councillor Neil Benny
Councillor Alistair Berrill
Councillor Johanna Boyd
Councillor Margaret Brisley
Depute Convener Callum Campbell
Councillor Martin Earl
Councillor Danny Gibson
Councillor Alycia Hayes
Councillor John Hendry
Councillor Graham Lambie
Councillor Corrie McChord
Councillor Ian Muirhead
Councillor Christine Simpson
Councillor Violet Weir
50
Councillor Fergus Wood
Against the Motion (6)
Councillor Scott Farmer
Councillor Graham Houston
Councillor Alasdair MacPherson
Councillor Gerry McLaughlan
Councillor Mark Ruskell
Councillor Jim Thomson
Decision
The Motion was carried by 15 votes to 6, and accordingly the Council agreed:1.
to make the proposed amendment to the Byelaws Prohibiting the Drinking of
Alcohol in Designated Public Places in the form of the draft amendment in
Appendix 2 to the report, covering the areas of Loch Voil, Loch Earn, Loch Doine
and part of Loch Lubnaig as outlined in red on the Plans at Appendix 3 to the
report, subject to the Plans being amended as referred to in paragraph 3.7 of the
report, with authority being delegated to the Chief Officer – Governance to
finalise the said amendments in consultation with the Ward 1 Elected Members;
and
2.
to delegate authority to the Chief Officer – Governance to undertake the statutory
procedure to obtain ministerial confirmation of the proposed amendment to the
said Byelaws in terms of Sections 201, 202 and 203 of the Local Government
(Scotland) Act 1973.
(Reference: Report by Director of Localities & Infrastructure, dated 22 February
2017, submitted)
SC543 MEETING OUR PUBLIC SECTOR EQUALITY DUTY REQUIREMENTS – APRIL
2017
The Council’s Equality Strategy (2013-17) was developed to help the Council meet
its statutory obligations under the Public Sector Equality Duty. This included a
Mainstreaming Report confirming how equality was integrated across the Council’s
activities as a service provider and employer and a set of equality outcomes
providing a framework for further action. As required by the Duty, updated information
and progress reports were subsequently published in 2015.
Under the above Duty, the Council must by 30 April 2017, have published a further
updated mainstreaming report including updated employee information, gender pay
gap information, an updated policy on equal pay and a statement on occupational
segregation. It was also required to publish a report confirming the extent of progress
achieved in delivering equality outcomes and a revised set of equality outcomes for
delivery over the next four years.
This report presented the above required information and identified future action
proposed to ensure that the Council continued to meet its commitment to equality for
its citizens and employees and meet its statutory equality obligations.
51
In response to a request from a member, the Senior Manager for Economic
Development & Regeneration confirmed that diversity training would be taken forward
for all elected members. She also agreed to provide members with further
information by email, regarding:
 school based youth learning/work undertaken by the Education Service; and
 work undertaken to address factors of transport poverty in rural areas.
Concern was raised regarding accessibility issues relating to Old Viewforth, with a
member noting that the building was unsuitable for the use of disabled staff or elected
members. The Chief Officer – HR & OD confirmed that appropriate suitable
adjustments would be made for any disabled staff or elected members based in Old
Viewforth.
Members welcomed the detail presented in the report and praised the efforts of the
officers involved.
Decision
The Council agreed:1.
to approve the Mainstreaming Report 2017 - Service Delivery;
2.
to approve the Mainstreaming Report 2017 - Employment;
3.
to approve the Outcomes Progress Report 2013-17;
4.
to approve the Draft Equality Outcomes for 2017-21;
5.
to note that further work would be undertaken to develop actions to secure
delivery of the above equality outcomes, together with performance monitoring
arrangements for these; and
6.
to instruct officers to publish the Mainstreaming Reports, the Outcomes Progress
Report and Equality Outcomes by 30 April 2017, as required by the Public Sector
Equality Duty.
(Reference: Report by Director of Children, Communities & Enterprise, dated 21
February 2017, submitted)
SC544 TREASURY MANAGEMENT FINANCIAL STRATEGY 2017/18
This report outlined the proposed Treasury Management Strategy for 2017/18,
prepared in accordance with the Local Government in Scotland Act 2003, the revised
Chartered Institute of Public Finance & Accountancy (CIPFA) Treasury Management
in the Public Services Code (2011 edition), the CIPFA Prudential Code for Capital
Finance in Local Authorities (2011 edition), the Local Government Investment
Regulations (Scotland) 2010 and the Local Authority (Capital Financing and
Accounting) (Scotland) Regulations 2016.
The primary objective of the Treasury Management Strategy for 2017/18 would be to
continue to maintain the debt portfolio on a strong, low-risk, long-term basis with due
consideration of budget requirements to minimise the cost of debt.
52
The Finance & Economy Committee would normally approve the Treasury
Management Financial Strategy on an annual basis, with the report also being
submitted to Audit Committee for its consideration and comment. However, due to
the reporting cycle for the remainder of the financial year, this report instead sought
approval from Stirling Council and would be presented to the next available Finance
& Economy Committee (or equivalent) and Audit Committee meetings.
Decision
The Council agreed:1.
to approve the Treasury Management Financial Strategy for 2017/18 as outlined
in this report;
2.
to approve the Prudential Indicators for 2017/18 to 2019/20, noting that the
Prudential Indicators in the report reflected those included in the Revenue
Budget and Determination of Council Tax 2017/18 paper presented to Stirling
Council on 23 February 2017;
3.
to note that the Treasury Management Financial Strategy 2017/18 would be
presented to the next available Finance & Economy Committee (or equivalent)
and Audit Committee meetings; and
4.
to note that the Local Authority (Capital Finance and Accounting) (Scotland)
Regulations came into force on 1 April 2016 and required the Council to set out
its policy for the statutory repayment of loans fund advances prior to the start of
the financial year. The Council would therefore continue to apply the Statutory
Method, with loans fund advances being repaid by the annuity method, as part of
a 5-year transition period which would last until 31 March 2021. Any changes to
this policy within this period, would be considered in respect of the totality of the
Council’s capital plans, the use of its’ assets and the requirement to provide for a
prudent repayment of loans fund advances, in the context of prudent financial
management and would be reported as appropriate.
(Reference: Report by Director of Localities & Infrastructure, dated 24 February
2017, submitted)
SC545 STIRLING REGION CITY DEAL PROGRAMME UPDATE – MARCH 2017
This report provided Council with an update on the Stirling City Region Deal
programme. The programme outlined a bold, shared ambition and a once-in-ageneration opportunity to reposition Stirling as an economic and cultural powerhouse
to rival the best in the world. This will be achieved in a way that benefits everyone
across the area and particularly those who are most in need.
The update included details of a number of exciting new developments that would be
delivered over the next few months, a progress report on rural and city projects
currently being delivered through the Council’s capital programme, and the latest
information about Stirling and Clackmannanshire’s negotiations with the Scottish and
UK governments.
The Council Leader provided an update on a number of areas including the
upcoming branding exercise which was happening in the next week and the skills
summit which would primarily focus on local businesses. She also noted that
53
Scottish Natural Heritage had described Stirling’s proposals as the greenest in
Scotland, which was a considerable assurance in terms of environmental
sustainability.
Members raised concerns regarding the proposals being too city-centric and asked
what gain would be seen by outlying areas such as rural areas and the Eastern
villages. The Senior Manager - Infrastructure advised that they were looking at how
to expand the City Region Deal for the benefit of all of the Stirling Council area. He
advised that from an infrastructure point of view those communities would benefit
from increased transport links and employment opportunities, opportunities for
sustainable energy, job creation and skills development.
It was noted that the proposals would provide significant opportunities for economic
development across the Stirling Council area, with opportunities for inclusive growth
and regeneration. Members noted that it was important that everyone fully supported
the City Region Deal in order to maximise the support from the UK & Scottish
Governments and encourage other investment as part of the proposals.
Decision
The Council agreed to note the content of the report.
(Reference: Report by Director of Children, Communities & Enterprise, dated 17
February 2017, submitted)
SC546 LOCALITIES PROGRAMME UPDATE
This report provided an update on progress in implementing the localities
programme.
Over the past two years the Council had been testing out new ways of empowering
communities, supporting wider participation and exploring new ways of resource
deployment e.g. through community test sites.
In May 2016, Council endorsed a new organisational structure, which included a
move towards locality based working. Since this time, work had been undertaken to
‘test and learn’ how this would be achieved. The progress of this work was detailed in
the report.
Consideration had also been given to how the Council could move towards
participatory budgeting, as this was the next logical step of development for Priority
Based Budgeting. Further details were provided in the report.
Decision
The Council agreed:1.
to note the progress of Stirling’s localities programme; and
2.
to receive the submission of a report in Autumn 2017 detailing the progress of
the localities programme.
(Reference: Report by Director of Children, Communities & Enterprise, dated 17
February 2017, submitted)
54
The Committee resolved under Section 50A (4) of the Local Government (Scotland)
Act 1973 that the public be excluded from the meeting for the following items of
business on the grounds they involved the disclosure of exempt information as
defined in Paragraph 8, of Part 1 of Schedule 7A of the Local Government (Scotland)
Act 1973.
SC547 LOW CARBON INFRASTRUCTURE TRANSITION PROGRAMME: FORTHSIDE /
SPRINGKERSE DISTRICT HEATING NETWORK
This report advised members of an opportunity to create the first phase of Stirling’s
District Heating Network through a partnership proposal for the Forthside and
Springkerse areas. The report therefore sought approval to proceed with the
partnership project, to accept a funding offer and approve the costs (as noted within
the exempt report) as the Council’s contribution towards the cost of the district
heating network.
Decision
The Council agreed:1.
to accept the funding offer as detailed in the report;
2.
to delegate authority to the Director of Localities and Infrastructure, in
consultation with the Convener and Vice Convener of the Finance and Economy
Committee and the Opposition Finance Spokesperson, to finalise and enter into
customer heat contracts;
3.
to delegate authority to the Director of Localities and Infrastructure, in
consultation with the Convener and Vice Convener of the Finance and Economy
Committee and the Opposition Finance Spokesperson, to finalise and enter into
contractual arrangements between Stirling Council and the proposed partner as
detailed in the report and all related documentation;
4.
to delegate authority to the Director of Localities and Infrastructure, in
consultation with the Convener and Vice Convener of the Finance and Economy
committee and the Opposition Finance Spokesperson, to procure and award the
district heating network works contract and enter into all related documentation;
5.
to approve prudential borrowing as detailed within the report, to provide funding
to enable this project to proceed once all the necessary contractual
arrangements were in place, to minimise risk to the Council; and
6.
to note that the above authorities in paragraphs 1, 2, 3, 4 and 5 were
interdependent and would only be discharged once the relevant risks and
outstanding issues identified throughout this report were resolved or minimised
such that the risk to the Council was deemed reasonable or manageable.
(Reference: Report by Director of Localities & Infrastructure, dated 24 February
2017, submitted)
The Convener closed the meeting at 8.40 pm
55
Appendix 1
QUESTION FROM COUNCILLOR SCOTT FARMER FOR ANSWER BY CONVENER OF
THE ENVIRONMENT & HOUSING COMMITTEE AT THE FULL COUNCIL MEETING TO
BE HELD ON THURSDAY 2 MARCH 2017.
QUESTION
Could the Convenor provide an update on progress made in developing a shared services
model for Roads Maintenance?
Answer
Stirling Council Officers have met with officials from the Improvement Service to gain more
information about what might be involved in such an approach.
Any changes to our current arrangements would be a matter for elected members to
consider and determine in future.
Supplementary Question and Answer
Cllr Farmer asked the Convener of the Environment & Housing Committee to confirm
whether or not he was in favour of a shared services model for roads maintenance. The
Convener of the Environment & Housing Committee advised that he was not personally a
supporter of shared services and did not support the previous Social Care & Health shared
services model. He felt that the Council’s focus should be on serving the people of the
Stirling Council area.
56
QUESTION FROM COUNCILLOR JIM THOMSON FOR ANSWER BY CONVENER OF
THE ENVIRONMENT & HOUSING COMMITTEE AT THE FULL COUNCIL MEETING TO
BE HELD ON THURSDAY 2 MARCH 2017.
QUESTION
An A Board Advertising Policy was adopted following an Executive Meeting of the Council on
23 June 2011.
It was agreed that a report would be brought back 18 months after its implementation.
Despite repeated requests over a number of years and its failure to appear I asked officers if
they would be able to bring a report to the 9th February 2017 meeting of the Environment
and Housing Committee.
I understand you rejected the paper.
Can you please explain why?
Answer
There was no Council or Committee decision requiring such a paper at this time.
Any changes to our current arrangements would be a matter for elected members to
consider and determine in future.
Supplementary Question and Answer
Cllr Thomson asked the Convener of the Environment & Housing Committee to confirm the
reason for rejecting the report which had been prepared for the February 2017 E&H
Committee meeting. The Convener of the Environment & Housing Committee referred Cllr
Thomson to his original answer and noted that no queries had been raised either with
himself or during the February E&H Committee regarding the report.
57
QUESTION FROM COUNCILLOR IAN MUIRHEAD FOR ANSWER BY CONVENER OF
THE ENVIRONMENT & HOUSING COMMITTEE AT THE FULL COUNCIL MEETING TO
BE HELD ON THURSDAY 2 MARCH 2017.
QUESTION
Following Thursday's budget what plans does the administration have in place to improve
public transport in the Forth & Endrick ward?
Answer
Following the decision of Council on 23rd February 2017 relating to the budget for 2017/18,
the public transport team has been asked to bring forward plans to maximise the agreed
funding of £140,000. The key focus of this will be to support rural communities across the
Stirling area. Work is now underway to determine best use of this funding. It is intended to
share this work once developed. Group leaders will be kept informed of progress during the
pre-election period.
Supplementary Question and Answer
Cllr Muirhead stated that the SNP had made a clear budget commitment to reinstate the B12
16.05 & 10.10 bus services and asked the Convener of the Environment & Housing
Committee to agree to reinstate the service forthwith. The Convener of the Environment &
Housing Committee advised that the Council budget agreed the previous week was in
relation to Demand Responsive Transport (DRT) service rather than subsidised bus
services. He noted that work would be done to look at the prioritisation of what services
required to be provided.
58
QUESTION FROM COUNCILLOR GRAHAM LAMBIE FOR ANSWER BY CONVENER OF
THE EDUCATION COMMITTEE AT THE FULL COUNCIL MEETING TO BE HELD ON
THURSDAY 2 MARCH 2017.
QUESTION
In the 5 year business plan under Schools, Learning & Education one of the current areas
for improvement is:
Securing more robust approaches to self-evaluation which have a positive impact on
outcomes for learners.
What steps are being taken to achieve these?
Answer
The Service has undertaken a range of activities to secure more robust approaches to selfevaluation. These include:

Reviewing and updating guidance on school improvement planning and standards
and quality reporting. The guidance has been shared with headteachers and
schools. Training had been provided for headteachers and school leaders.

An annual audit of School Improvement Plans and Standards and Quality Reports
is now undertaken. This involves headteachers and school leaders working
together to provide feedback to schools. Headteachers and school leaders report
that participating in the audit provides a valuable professional learning
opportunity.

A programme of validated self-evaluation (VSE) has been implemented. This
involves a team of headteachers, school leaders and education officers visiting a
school for 2 days to evaluate its progress and performance. Primary schools and
nurseries now participate in VSE on a three year rolling programme. Secondary
schools are currently developing their approach.

School Improvement Partnerships have been introduced in primary schools and
nurseries. These consist of three establishments working together to support
improvement across all establishments within the partnership. This innovative
approach has been recognised nationally, with staff presenting at the Scottish
Learning Festival and being asked to speak to headteachers in other authorities.

A programme called ‘Thinking Through Inspection’ has been established to
support schools in self-evaluation in relation to the Education Scotland inspection
process. Schools attend a training session and this is followed up by in-school
support.

A Leadership Strategy and Framework has been developed for leadership at all
levels. As part of our ‘Lead On’ programme for aspiring, acting and new
headteachers, training is provided in self-evaluation for self-improvement.

Training has been provided on the revised national self-evaluation documents
‘How Good Is Our School 4’ (HGIOS4) and ‘How Good Is Our Early Learning and
59
Childcare’ (HGIOELC). Schools, Learning and Education has developed a selfevaluation toolkit, based on HGIOS4 and HGIOELC, and this is being used in
schools.
Evaluations of these activities have noted a positive impact. They will continue to be
reviewed in order to ensure that our schools continue to improve leading to excellent
outcomes for learners.
Supplementary Question and Answer
Cllr Lambie asked the Convener of the Education Committee to confirm that this would be
reported back to Committee for member’s scrutiny. The Convener of the Education
Committee advised that he was unable to confirm the exact reporting procedures now that
the current committee system was at an end, but that this would be a decision for the
relevant Convener under the new Administration to take.
60
QUESTION FROM COUNCILLOR ALYCIA HAYES FOR ANSWER BY CONVENER OF
THE FINANCE & ECONOMY COMMITTEE AT THE FULL COUNCIL MEETING TO BE
HELD ON THURSDAY 2 MARCH 2017.
QUESTION
The Labour/Tory Capital budget capital programme indicates £2.7m to construct the Flood
Prevention Scheme at Aberfoyle. The approved Environment and Housing report of 9th
February requires £5M of spend.
Can the convener explain the shortfall in funding (£1m less than officer recommendation and
£2.3M less than the report) and provide the residents of Aberfoyle with a timeframe for
completing this essential work.
Answer
The meeting of the Environment and Housing committee on the 9th February agreed that this
more comprehensive scheme should be taken back to the Aberfoyle Community to ensure
that it meets their requirements. It is not the habit of this administration to impose large
infrastructure projects onto communities without consultation. It is hoped that if the
community agrees to this scheme that it can be delivered within 3-4 years.
The funding allocated by Council last week provides a substantial contribution to the
indicative costs. The costs need more work to ensure that they are robust and other
schemes of this nature have qualified for Scottish Government Funding of 80%. If this
funding formula was followed the total sum available for flood alleviation in Aberfoyle would
be £13.5m. Scottish Government disqualified Aberfoyle for that funding model, so we hope
that a funding model securing the full amount for the scheme can be secured.
61
QUESTION FROM COUNCILLOR ALASDAIR MACPHERSON FOR ANSWER BY CHAIR
OF HEALTH & SAFETY PANEL AT THE FULL COUNCIL MEETING TO BE HELD ON
THURSDAY 2 MARCH 2017.
QUESTION
The Customer First Office was subject to flooding of the basement in recent storms. Can the
Convener advise me of the risk assessment carried out to confirm the safety of staff working
in the basements of Customer First and also at Wolfcraig?
Answer
A risk assessment was completed when the Customer First basement first came into use in
May 2014, which allowed for use of the rooms. This was restricted to meetings rather than
full-time offices.
Until this week, the basement room was used by the Registrars for death registrations as it
was considered to afford a degree of privacy for potentially upset individuals.
Over the last few months, efforts have been made to identify alternative locations for the
Registrars to undertake their front-facing activities. As part of this, we are currently finalising
arrangements for the use of the registrar office in Dunblane. This provides better
accommodation whilst retaining a presence at Customer First.
It is recognised that some customers will still prefer a city centre location, so Customer First
will still provide contact space. The Service will no longer use the basement for such
registrations. However appropriate service adjustments may need to be made to
accommodate this.
In recognition that other services may also use the basement, a review of the risk
assessment for this space has been arranged, involving both staff and Unions, which will be
completed by the end of this week.
There is no basement in Wolfcraig, only a boiler room which is locked and off limits.
However we are installing a safety rail and a cover over an exposed area of this space.
Supplementary Question and Answer
Cllr MacPherson noted his concerns regarding staff being migrated to Polmaise which
currently had no accessible footpath or nearby bus services. He asked the Chair of the
Health & Safety Panel to comment on this.
The Chair of the Health & Safety Panel advised that he would confine his comments to the
subject of the original question. He noted his sympathy with Registration services and
stated that as a front-facing service they had not been dealt with as he would have liked. He
stated that questions had to be asked over the use of basements in future and that there
was an immediate urgent need to look at sympathetic meeting/venue space for Registration
services, for the purposes of bereavement and wedding services. He noted that the
appropriateness of some Council service accommodation required to be re-examined.
62
QUESTION FROM COUNCILLOR MARK RUSKELL FOR ANSWER BY CONVENER OF
SOCIAL CARE & HEALTH COMMITTEE AT THE FULL COUNCIL MEETING TO BE
HELD ON THURSDAY 2 MARCH 2017.
QUESTION
To ask the Convenor of Social Care and Health whether Stirling Council is now compliant
with The Unison Ethical Care Charter.
Answer
Stirling Council is not yet fully compliant with the Unison Ethical Care Charter. However, we
are proactively working with providers to support its implementation. Significant progress has
been made against the implementation of the Living Wage; support for carers to discuss
training needs and best practice; clear procedures for following up carers concerns; the
importance of continuity of carer wherever possible; pension auto-enrolment; reducing travel
time and home care workers being paid for travel time. In addition discussion is ongoing
regarding outcome focused care with providers. Work is continuing on aspects of the Charter
such as the use of fifteen minutes visits, which are used where appropriate for check calls
which could in time be better served by Telecare options. Further work is required to scope
the current use of these visits. Finally, whilst all providers must comply with Working Time
Regulations, we are aware that zero hours contracts are still in use by external providers.
Work is ongoing to avoid the use of such contracts.
Supplementary Question and Answer
Cllr Ruskell noted that the response underlined the progress made over the previous several
years and asked the Convener of the Social Care & Health Committee if she could see a
way of overcoming the final barrier, which was the use of zero hours contracts.
The Convener of the Social Care & Health Committee advised that the Council had agreed
to support the principles of the Charter however the final stumbling block had been the use
of zero hours contracts. She noted that the Service was working with providers to end the
use of these contracts and that progress had been made, but that there was still work to do.
She advised that only 3 Local Authorities had formally signed up to the Charter so far and
she hoped that Stirling Council would be in a position to sign up to it early in the new
Administration.
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THIS REPORT RELATES
TO ITEM 4D
ON THE AGENDA
STIRLING COUNCIL
MINUTES of the STATUTORY MEETING of STIRLING COUNCIL held in the COUNCIL
CHAMBERS, VIEWFORTH, STIRLING on THURSDAY 18 MAY 2017 at 6.00 PM
Present:
Councillor Maureen BENNISON
Councillor Neil BENNY
Councillor Alistair BERRILL
Councillor Margaret BRISLEY
Councillor Douglas DODDS
Councillor Martin EARL
Councillor Scott FARMER
Councillor Bryan FLANNAGAN
Councillor Danny GIBSON
Councillor Graham HOUSTON
Councillor Chris KANE
Councillor Graham LAMBIE
Councillor Alison LAURIE
Councillor Alasdair MACPHERSON
Councillor Jeremy MCDONALD
Councillor Susan MCGILL
Councillor Ross OXBURGH
Councillor Christine SIMPSON
Councillor Alasdair TOLLEMACHE
Councillor Jim THOMSON
Councillor Evelyn TWEED
In Attendance
Jim Boyle, Chief Officer – Finance
Alastair Brown, Director of Localities & Infrastructure
Stewart Carruth, Chief Executive / Returning Officer
Kevin Kelman, Senior Manager – Schools, Learning & Education
David McDougall, Governance Officer
Nicole Paterson, Senior Manager – Environment & Place
Kirsty Scott, Service Manager – Communications, Events & Public Affairs
Karen Swan, Committee Officer
Iain Strachan, Chief Officer – Governance (Clerk)
The Local Government etc (Scotland) Act 1994 required that the election of a Convener
should be the first business transacted at the first meeting of a Council following an ordinary
election of Councillors and that until the election of a Convener, the returning Officer should
preside. Accordingly, Stewart Carruth, Returning Officer for the Stirling Council area,
chaired the meeting until the election of a Convener.
The Returning Officer welcomed everyone to the meeting. He tabled the results for the
Stirling Council elections on 4 May 2017 (attached as Appendix 1 to this minute), and
congratulated the Councillors on their election to the Council.
The Returning Officer’s report noted that 9 Scottish Conservative & Unionist, 9 Scottish
National Party, 4 Scottish Labour Party and 1 Scottish Green Party Councillors had been
elected and therefore no political group had an overall majority on the Council. The overall
turnout for the elections was 53.3%.
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Upon the Chief Officer – Governance introducing the first item of business and starting to
summarise the report, Cllr Gibson, seconded by Cllr Farmer, moved that the meeting be
adjourned until 6.00pm on Wednesday 24 May 2017. Following the Chief Officer Governance checking with Cllr Benny and Cllr Tollemache, this was agreed unanimously
without the need for a roll call vote. Subsequently Council agreed to adjourn the Statutory
meeting and re-convene on Wednesday 24 May 2017 at 6.00pm.
The Returning Officer closed the meeting at 6.10 pm
65
THIS REPORT RELATES
TO ITEM 4E
ON THE AGENDA
STIRLING COUNCIL
MINUTES of MEETING of the FINANCE & ECONOMY COMMITTEE held in the
COUNCIL CHAMBERS, OLD VIEWFORTH, STIRLING on THURSDAY 2 FEBRUARY
2017 at 10.30am
Present
Councillor Neil BENNY (in the Chair)
Councillor Johanna BOYD
Councillor John HENDRY
Councillor Gerry MCLAUGHLAN
Councillor Ian MUIRHEAD
In Attendance
Douglas Baillie, Broadband Project Manager, Localities & Infrastructure
Carol Beattie, Senior Manager – Economic Development & Regeneration
Jim Boyle, Chief Officer – Finance
Alastair Brown, Director of Localities & Infrastructure
David Crighton, Service Manager Roads & Land
Lorraine Don, Performance & Improvement Analyst
Ed Gibbon, Employability & Adult Learning Team Leader
David Hopper, Service Manager Sustainable Development
Kevin Kelman, Senior Manager - Schools; Learning & Education
Anne-Michelle Ketteridge, FVL LEADER Programme Manager
Kevin Lambie, Customer Development Manager, Children, Communities & Enterprise
Drew Leslie, Service Manager Infrastructure Delivery
Sian Lower, Communications Adviser, Children, Children, Communities & Enterprise
Jim McGregor, Network Management Team Leader, Localities & Infrastructure
Isabel McKnight, Service Manager Strategic Commissioning
Alan Milliken, Senior Manager – Communities & People
Stuart Oliver, Service Manager Economic Growth
Nicole Paterson, Senior Manager - Environment & Place
Brian Roberts, Senior Manager – Infrastructure
Karen Swan, Committee Officer, Localities & Infrastructure (Minutes)
Marie Valente, Senior Manager Children & Families and Chief Social Work Officer
Michelle MacDonald, Governance Officer, Localities & Infrastructure (Clerk)
Also in Attendance
Gordon Bell, Chief Executive, Stirling Enterprise (STEP)
FE304 APOLOGIES AND SUBSTITUTIONS
Apologies for absence were submitted on behalf of Councillor Mike Robbins.
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FE305 DECLARATIONS OF INTEREST
Councillor Boyd and Councillor Hendry declared a non-financial interest in the Item
16 (Employability Strategy and Stirling Community Enterprise).
Councillor Benny declared a non-financial interest in the Item 10 (Stirling Enterprise
Ltd Report (Apr- Sept 16).
FE306 URGENT BUSINESS
The Convener indicated his intention to bring forward one report under Urgent
Business:- Scotland Rolling Programme of Electrification Stirling-Dunblane-Alloa
(SDA) Delivery of Bridge replacement work in Stirling & Dunblane. Due to
exploratory work and the impact on the local economy starting on Friday 3 February
2017 at Kerse Road Bridge. It was determined that it would be taken as urgent
Business.
(a) Scotland Rolling Programme of Electrification Stirling-Dunblane-Alloa
(SDA) Delivery of Bridge replacement work in Stirling & Dunblane
Network rail were progressing the roll out of the Scottish Government programme
for the electrification of the rail network. It was proposed that the programme
would deliver the electrification of the line between Polmont and Dunblane and
Alloa by December 2018.
The programme would provide service improvement benefits within the Stirling
area, improving connections across the central belt, enabling new trains with
increased capacity and shorter times from Dunblane, Bridge of Allan, Stirling and
Alloa.
Improvement works were undertaken at a number of locations during 2012 –
2014 within Stirling as part of the advanced enabled work for the project.
However, Network Rail now required to undertake further works at a number of
major bridges within the Stirling area to enable their programme of electrification,
including: 







Kerse Road Bridge, Stirling – Replacement of bridge
Forthside Pedestrian Bridge, Stirling – Increase height of bridge parapets
Seaforth Place Bridge, Riverside Stirling – Increase height of bridge parapets
Cornton Pedestrian Bridge, Adamson Place Stirling – increase height of
bridge parapets
A91 Bannockburn Rail Bridge – Increase height of bridge parapets
Cowie Rail Bridge – Increase height of bridge parapets
A9 Bridge of Allan – Increase height of bridge parapets
Perth Road Dunblane – Partial replacement of bridge deck and parapet
Network had advised that these projects would require to be completed by late
2018 to enable the electrification of the line in December 2018, with the main
period of works being proposed between May 2017 and October 2018.
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Whilst some of these works would be able to be undertaken with localised
disruption, other projects, particularly Kerse Road, Stirling and Perth Road
Dunblane, would require major engineering works resulting in inevitable delays
and disruption to communities, businesses and visitors to Stirling and Dunblane.
Officers were working with Network Rail to understand the nature and
complexities of the works at each of the locations, to maximise opportunities to
reduce the duration of the works and consider mitigation measures to reduce the
impact of alternative arrangements during the works. Officers would liaise with
the Community Councils on the proposed mitigation measure before finalising the
plans.
Planning applications had been submitted by Network Rail for the works at Kerse
Road Bridge, Stirling and Perth Road Bridge, Dunblane. These applications were
currently targeted to be determined during February and March 2017. If approval
was granted, the traffic management arrangements, road closures and alternative
routes would be considered by the Planning and Regulations Panel, outwith of
the planning process, at a future date prior to the commencement of any works.
Members raised concerns from local residents and businesses at the length of
the work proposed by Network Rail. They were alarmed at the scale of disruption
that would be caused with both the temporary closure on 3 February 2017 and
the proposed closure in May 2017.
In response to a question, the Senior Manager Infrastructure confirmed that the
modelling for the future closure in May would be in place on the 3 February 2017.
Members would be kept appraised on the ongoing situation with monthly
Members Briefings.
Decision
The Committee agreed: 1. to note the extensive works proposed by Network Rail over the next 18
months required to enable the electrification of the rail network through
Stirling;
2. to note the planning applications due to be considered for Kerse Road Bridge,
Stirling and Perth Road bridge, Dunblane;
3. to note that officers would continue to work with Network Rail to reduce the
period of works and duration of road closures required to undertake these,
reporting to the Planning and Regulation Panel on the proposed
arrangements; and
4. to write to Network rail expressing concerns over the duration of the works
and the impact on the residents, businesses and visitors to Stirling, seeking
assurances that Network Rail would work to reduce the duration of the
projects, and would undertake a comprehensive and sustained consultation
and publicity campaign to include; public meetings with affected businesses;
transport and other service providers; community Councils and local
residents.
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(Reference: Report by Senior Manager Infrastructure (Localities & Infrastructure)
dated 1 February 2017, submitted)
FE307 MINUTES
(a) Finance & Economy Committee – 10 November 2016
Decision
The Committee approved the Minutes of the Meeting that was held on 10
November 2016 as accurate record of proceedings.
(b) Special Meeting of Finance & Economy Committee – 1 December 2016
Decision
The Committee approved the Minutes of the Special Meeting that was held on 1
December 2017 as accurate record of proceedings.
(c) Special Meeting of Finance & Economy Committee – 12 January 2017
Decision
The Committee approved the Minutes of the Special Meeting that was held on 12
January 2017 as accurate record of proceedings.
FE308 STIRLING EMPLOYMENT INCENTIVE
Stirling was committed to ensuring the best possible outcomes for everyone who
lives, works and visits the Stirling area. Key to this commitment was the provision of
improved opportunities for learning, training and work: and the creation of an adverse
economy that delivers good quality local jobs.
At its meeting on 20 September 2016, the Finance & Economy Committee agreed
recommendations to develop and deliver a pilot employment incentive programme, in
partnership with other community planning partners and businesses within the local
area, to support an increase in employment and training of young people and assist
them in reaching positive destinations.
It was estimated that the pilot programme would deliver 25 workplace opportunities.
The programme had been fully developed, incorporating the criteria agreed by the
Finance & Economy Committee on 20 September 2016 and was now being delivered
by the Council’s Employability and Adult Learning Team.
To date, 9 young people had registered on the programme and 2 had already
commenced employment with associated support provided by the host organisation,
the Council and partners. Seven young people were scheduled to commence
employment between January and March 2017 with further promotional work
planned to fill the remaining places.
69
The young people already registered on the programme were benefiting from the
support and were was working towards identified outcomes.
The programme represented a valuable resource contributing to a diverse economy
that delivered good quality local jobs. To further enhance this, consideration should
be given to the continuance of financial support for the programme.
Learning from the development of this programme suggested that supporting local
people with additional support needs and the re-skilling of 24-30 year olds not
currently in employment, would further benefit the local economy and employment
statistics.
Decision
The Committee agreed:
1. to note the progress made to date with the development and delivery of the
Stirling Employment Incentive; and
2. to note the key successes of the young people engaged on the programme.
(Reference: Report by Senior Manager Economic Development and Regeneration
(Children, Communities & Enterprise) dated 10 January 2017, submitted)
FE309 GENERAL FUND REVENUE BUDGET OUTTURN & PBB IMPLEMENTATION
2016/17
The report provided an update on the overall General Fund revenue Budget position
for the current year.
Service budgets were projecting a net overspend of £2.110m, being 1.1% of total
services budgets. The most significant variance was within Children and Families
where demand pressures were being experienced in the area of residential
placements for vulnerable children.
Corporate areas of the budget were currently offsetting service pressures with
savings of £2.3m currently expected from loan charges.
A number of other corporate items were also affecting the outturn position, the most
significant being staff severance and PBB implementation costs arising from the
transformation programme. The funding of these from reserves had previously been
approved by the Committee and the Council as part of the overall financial strategy.
Projected uncommitted General Fund reserves at the end of the financial year were
£6.975m, being 3.4% of General Fund budget and in excess of established target
levels.
The Corporate Management Team were taking all necessary action to mitigate
budget pressures and bring expenditure back into line with budgets as far as
possible. In addition, action was being taken to address in year shortfalls in those
PBB savings where achievement had been delayed, although the vast majority of
options were on track to be delivered in the current financial year.
70
The Senior Manager Environment & Place clarified that overspend in Waste Services
was in connection to the implementation of the new waste operation, in particular the
buyout of terms and conditions. The service were working hard to bring the budget
back in line.
Decision
The Committee agreed: 1. to note the outturn positions for services and Corporate areas of the budget; and
2. to note that uncommitted General Fund reserves at 31 March 2017 were
projected to be £6.975m (3.4% of General Fund budget) after taking account of
all current known expenditure commitments.
(Reference: Report by Chief Officer - Finance (Localities & Infrastructure) dated 24
January 2017, submitted)
FE310 GENERAL SERVICES CAPITAL PROGRAMME 2016/17 PROGRESS REPORT
The paper provided Committee with an update on the delivery of the Council’s
General Services Capital Programme for 2016/17.
The financial information provided in the report was based on the position as at the
end of October. The projected spend for the end of December 2016 was £19.583M,
with an actual spend of £18.301M achieved. This represented a delivery of 93%
against the profile.
Following Members request for clarity on the carry forward of a number of
programmes, the Senior Manager Infrastructure confirmed that some had been recalculated in respect of work completion and collabrative working. Further details on
the other carry forwards for various small projects would be provided to Members of
the Committee.
Decision
The Committee agreed: 1. to note the progress being made on the delivery of the 2016/17 programme; and
2. to note the committed projects that had been re-profiled and which would be
completed during the first quarter of 2017/18.
(Reference: Report by Senior Manager Infrastructure (Localities & Infrastructure)
dated 16 January 2017, submitted)
FE311 PERFORMANCE AND STRATEGIC PRIORITIES PROGRESS REPORT
The report presented the latest information on the performance indicators, and on
progress in implementing the strategic priorities, overseen by the Finance &
Economy Committee.
71
Decision
The Committee agreed:1. to note that performance of reported indicators at Appendix 2 – Section 1 and 2;
and
2. to note the service objectives and activities through which the strategic Priorities
overseen by the Finance and Economy Committee were being delivered were
currently being reviewed.
(Reference: Report by Senior Manager Economic Development & Regeneration
(Children, Communities & Enterprise) (undated), submitted)
FE312 STIRLING UNIVERSITY INNOVATION PARK LTD (SUIP) ANNUAL UPDATE
Stirling University Innovation Park Ltd (SUIP) was a joint partnership between Stirling
University and Stirling Council. It was developed in 1986 to facilitate the conception
and growth of innovative businesses by providing high quality space, services and
business support programmes.
All arms-length companies in which Stirling Council was a shareholder had been
invited to present a brief annual report setting out achievements over the past 12
months and highlighting key issues.
Decision
The Committee agreed:
1. the contents of the Stirling University Innovation Park Ltd annual update.
(Reference: Report by Senior Manager Economic Development and Regeneration
(Children, Communities & Enterprise), dated 9 January 2017, submitted)
FE313 STIRLING ENTERPRISE LTD REPORT (APRIL-SEPT 16)
Stirling Enterprise Ltd (STEP) was a company whose principal activity was to provide
services and solutions that enabled businesses in the Stirling area to start up, grow
and find success. This was achieved by working in partnership and re-investing
profits to provide; advice and support to new and existing businesses, business
training and flexible and affordable office and meeting space.
All arms-length companies in which Stirling Council was a shareholder had been
invited to present a report to committee setting out achievements and highlight key
issues.
The Convener invited Gordon Bell, Chief Executive of Stirling Enterprise Ltd (STEP)
to review the past year of operations.
He noted that activity levels for this period were at an all-time high with over 2600
people attending workshops and events. 260 businesses including 48 rural
businesses had been supported and 118 new businesses had been helped to start.
Office and workspace had been provided to 114 business tenants.
72
Excellent mid-year results, delivering against contract outputs with maximum year to
date contract value being drawn down.
Growth Pipeline performance had
significantly improved, with delivery already agreed of last year’s full performance,
continue to engage with a larger number of growth businesses than previously via
the Growth Advisory Service. Business start-ups were on target and had seen good
engagement at workshops with attendees ahead of target.
All Members acknowledged and praised the excellent service that STEP provided.
Decision
The Committee agreed:
1. the contents of the STEP half year review.
(Reference: Report by Senior Manager Economic Development and Regeneration
(Children, Communities & Enterprise), dated 9 January 2017, submitted)
FE314 UPDATE – COMMERCIAL EXCELLENCE
The purpose of the report was to update the Finance and Economy Committee on
the delivery of the Commercial Excellence Programme.
The Council’s Strategic Commissioning Service (SCS) provided advice and support
to its clients to enable them to meet the Council’s purchasing and other commercial
requirements. SCS carry out strategic resourcing and tendering procedures which
also monitoring and challenging purchasing activity to ensure they are both effective
and complaint.
Effective procurement was important in helping the Council to achieve local
outcomes and priorities, secure value for money, and doing all this within a
governance framework that lowers the risk of challenge and delivers financial savings
and community benefits.
Meeting the challenges the Council had outlined within PBB3 had required significant
input from the SCS on commercially leading projects of significant value and
complexity, on strategy development and procurement and procurement advice.
Officers from Finance and SCS had been developing a co-produced benefits &
savings tracker that would evidence costs savings and demonstrate cost avoidance.
This benefit tracker would help to inform the strategic priorities in relation to
benchmarking and contracting priorities. It also supports the Council in meeting the
requirements of the Procurement Capability Improvement Programme (PCIP).
While achieving the savings target for this financial year, challenges around
conflicting priorities, necessary skill set and work capacity had placed pressures on
the SCS to deliver the Commercial Excellence Programme.
A savings task force would be set up to focus on ambitious plan that would set out
stronger commercial governance and procurement compliance, accelerating the
Commercial Excellence Programme.
73
In response to questions raised by Members, the Senior Manager Economic
Development & Regeneration clarified that as the benefit tracker had only began to
accrue results, a clearer picture of the statistics would be produced in the coming
months.
Decision
The Committee agreed:1. to support the Commercial Excellence Task Force in meeting its objectives.
(Reference: Report by Senior Manager Economic Development and Regeneration
(Children, Communities & Enterprise), dated 9 January 2017, submitted)
FE315 HIGH STREETS ECONOMIC ACTION PLAN
The state of High Streets in city and town centres had been in the news since the
onset of the recession. For many the recession and the decline of retailing on the
high street were causally linked. This though was overly simplistic and misses the
complexity of city and town centres and the long run structural changes that were
impacting our society and economy.
Changing consumer behaviour and buying patterns and the continuing economic and
political uncertainty create an environment of constant change in which city and town
centre businesses were trying to operate. Understanding the dimensions of these
changes had never been more important.
As noted above, towns were complex eco-systems and, whilst many equate the high
street to the town or city, the reality was that retailing was but one component of city
and town centres and was often dependent on the success of the whole place and
not solely on its own terms. Retailing was a reflection of community as a whole and
so by supporting development of successful towns retail would also grow and benefit.
The Service Manager Economic Growth confirmed that a newly created position of
Place Development Manager would also focus on supporting the economic growth
and development of our city and town centres as a whole.
Decision
The Committee:
1. noted the programme of measures being developed to support Stirling City
Centre and our rural town centres; and
2. approved the use of the £35,000 budget allocation towards creating new
positions which would further support this agenda.
(Reference: Report by Senior Manager Economic Development and Regeneration
(Children, Communities & Enterprise), dated 9 January 2017, submitted)
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FE316 FORTH VALLEY & LEADER ANNUAL REVIEW
LEADER was a programme of European funding and was a grant fund which
promoted economic and community development in rural areas. Rural Stirling was
included within the Forth Valley and Lomond LEADER Programme which was based
within Stirling Council at Stirling Enterprise Park. The Programme was governed by
a Local Action Group made up of 19 Community, Business and Agency members.
In addition to being a member of the Local Action Group, Stirling Council had also
taken on the role of the Accountable Body for the LEADER Programme. The
Finance & Economy Committee endorsed the proposed LEADER Local Development
Strategy and Business Plan in September 2014 which was subsequently approved
by the Scottish Government.
In June 2015, the Forth Valley and Lomond LEADER Local Action Group was
notified that it had been awarded £2,783,013 for the 2014 to 2020 period which was
based on a formula designed by the James Hutton Institute. A Service Level
Agreement was then signed between the Scottish Government and the Council (as
Accountable Body) in December 2015.
The Forth Valley and Lomond LEADER Programme was formally launched by Cllr
Benny and Bruce Crawford MSP in January 2016.
Since then, The Local Action Group had met 5 times and had awarded £540,238
funding to 15 rural projects. Fourteen of these projects had been in rural Stirling.
In June 2016, whilst the programme was still in its first year of operation, the UK
voted to leave the EU which meant LEADER funding would now only be available up
until the point the UK leave the EU, or December 2019, whichever comes sooner.
There was as yet no clarity over whether there would be a LEADER or equivalent
programme in the future.
Following Members concerns about Brexit, the Programme Manager – FVL LEADER
confirmed that any application received until the point that Britain leaves the UK
would be honoured
The Committee noted that regular update reports on the Leader projects would be
submitted to future Finance & Economy Committees.
Decision
The Committee agreed:
1. to note the progress and achievements of the LEADER programme to date;
2. to note the future uncertainty facing the LEADER programme beyond the UK’s
exit from the EU; and
3. to lobby the Scottish Government to ensure the rural Scotland continued to be
supported by a LEADER –like programme beyond the UK’s departure from the
EU.
(Reference: Report by Senior Manager Economic Development and Regeneration
(Children, Communities & Enterprise), dated 10 January 2017, submitted)
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FE317 EAST OF SCOTLAND INVESTMENT FUND
Stirling Council became a member of the East of Scotland Investment Fund in June
2011, and invested £177K.
The East of Scotland Investment Fund currently provided loans not exceeding £100K
and up to 50% of a funding package to assist the start-up or growth of small and
medium-sized businesses.
The Council’s business support function transferred to Stirling Enterprise (STEP) on
16 October 2013, which included the administration of the East of Scotland
Investment Fund on behalf of the Council. Stirling Enterprise also undertook the
promotion and administration of the Stirling Business Investment Fund.
No official launch date for the replacement Business Loans Scotland Fund (BLS) had
yet been announced, although it was now expected to be around
November/December 2017. It was confirmed in July 2016 by the Scottish
Government that BLS had been successful in winning the tender to deliver the load
fund although there had been a delay in issuing the funding agreement. As result of
this slippage, BLS had reviewed the fund size with the Scottish Government and after
consultation with all local authorities the fund had reduced from £11.75m to £7.158m
to be delivered by December 2018. Stirling would have £125k available to be
allocated by December 2018.
Decision
The Committee: 1. noted the current status of the East of Scotland Investment Fund;
2. noted the delay to the launch of the Pan Scotland Loan Fund, which would mark
the end of eh East of Scotland Investment Fund; and
3. agreed to receive annual reports from March 2018 on the performance of the Pan
Scotland Load Fund.
(Reference: Report by Senior Manager Economic Development and Regeneration
(Children, Communities & Enterprise), dated 17 January 2017, submitted)
FE318 COMMUNITY AND CUSTOMER ACCESS AND SERVICE PROGRAMME UPDATE
The report provided a progress update on the Community and Customer Access and
Services and the Community Property Transformation programmes. These were
approved as part of the Priority Based Budgeting (PBB) options at Council on 25
February 2016.
The initial funding of £80,000 was agreed at the Special Meeting of Finance and
Economy Committee on 1 December 2016.
The report also outlined a proposal for further funding of £350,000 to support the
transformation of customer access and services.
The Senior Manager Communities & People confirmed the lead officer was in post
and working with the new steering group on data profiling.
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Decision
The Committee agreed:1. to note progress on proposals to draw down funding of £350,000 from Capital
Programme 2016/17, required to support the development of customer insight,
profiling and customer management; and
2. to note the progress in relation to the community Property Transformation
Programme.
(Reference: Report by Senior Manager Communities and People (Children,
Communities & Enterprise), dated 10 January 2017, submitted)
FE319 EMPLOYABILITY STRATEGY AND STIRLING COMMUNITY ENTERPRISE
Stirling’s focus of inclusive growth was reflected in its City Deal Programme and
other key strands of Council activity.
The development of an employability strategy and action plan for Stirling Community
Enterprise was a way of supporting and enabling young people and adults across the
Stirling area who were furthest from the labour market to progress towards and into
sustained employment.
The delivery aspect of this partnership was dependent on the Council receiving an
income stream from a housing development scheme in Raploch (which would equate
to a maximum value of £1.2 million).
The proposal had been considered by the Community Planning and Regeneration
Committee in February 2017. For this reason, the report recommends that final
agreement of the employability delivery partnership with Stirling Community
Enterprise, was delegated to the Director of Children, Communities and Enterpise in
consultation with the Conveners and Vice Conveners of the Finance and Economy
Committee and the Community Planning and Regeneration Committee. It would
include financial award, performance indicators and reporting schedules.
Decision
The Committee agreed:1. to endorse the progression of a delivery partnership with Stirling Community
Enterprise so that Stirling’s strategic objectives with regards to employability and
those furthest from the labour market were progressed;
2. to note the current development of an employability strategy and action plan; and
3. that final agreement of the delivery partnership with Stirling Community
Enterprise, which included financial award, performance indicators and reporting
schedules, was delegated to the Director of Children, Communities and
Enterprise in consultation with the Conveners and Vice Conveners of the Finance
& Economy Committee and the Community Planning & Regeneration Committee.
(Reference: Report by Director of Children, Communities & Enterprise, dated 23
January 2017, submitted)
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FE320 IMPROVING INTERNET CONNECTIVITY – RURAL BROADBAND UPDATE
Stirling Council was committed to improving internet access and speed of
connectivity across Stirling, recognising its importance in supporting sustainable
communities and delivering economic growth.
Officers were continuing to work with Digital Scotland to support the roll out of the
national Step-Change Programme. The programme was due to be completed in
2017/18 and aimed to deliver a minimum of 93.4% coverage across the Stirling area.
Fibre coverage across the Stirling area was currently 81.2% (79% Superfast
Broadband). The next update on coverage data was due on the 26 January 2017.
Officers would provide a verbal update on this at the Committee.
Officers were continuing to work with the Stirling Broadband Delivery Group,
Community Broadband Scotland and local communities to promote and maximise
alternative improvements in rural communities, where the national programme would
not provide service improvements.
The Council had committed funding to support the implementation of alternative
broadband solutions for 2016/17 to address gaps in rural internet provision. The
adjusted budget for the year was £100,000, as agreed at the September Committee.
Members raised concerns on areas that were not covered and what support was in
place. The Broadband Project Manager confirmed that they were working with these
communities to address the various options open to enabling certain coverage e.g.
satellite.
Decision
The Committee agreed: 1. to note the progress made in increased internet coverage across Stirling through
the national Step-Change programme;
2. to note the work being undertaken by officers and the Broadband Delivery Group
in promoting increased community awareness and engagement in developing
community solutions;
3. to note the pending UK Government report on the R100 Programme (initiative to
achieve 100 % coverage), which was expected in Spring 2017;
4. to note progress with the Trossachs Community Broadband Project; and
5. that Council contribute £15K towards the Balquhidder Community Broadband
Project; and £28,500 towards the Loch Tay Community Broadband Project.
(Reference: Report by Senior Manager Infrastructure (Localities & Infrastructure),
dated 17 January 2017, submitted)
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FE321 COMMERCIAL PROPERTY INCOME OPTIMISATION – UPDATE
With significant portfolio of buildings and land to be managed, the Priority Based
Budget Programme was established to ensure we had an effectively operating asset
portfolio that was actively managed, maximising income for the Council at the same
time as supporting economic growth.
The aim was to consider a more commercial approach to the management of our
properties, challenging existing arrangements and practices where appropriate.
Using the considerable knowledge and expertise of Estate staff and others who
support the portfolio management. Activities and projects would target specific
reviews and identify opportunities to increase income.
Following on from establishing baseline information, and assessing the opportunities,
a list of potential projects were established, and a programme developed. The
projects follow the general PBB governance arrangements, developing the business
case, initiating the project on through to the delivery phase.
Through reviewing the opportunities some projects had been established as not
deliverable, but would be retained to be reviewed at a later stage. Efforts had been
made to ensure the options appraisals were undertaken efficiently, and officers
continue to communicate effectively to ensure that projects were moved forward.
Decision
The Committee agreed: 1. to note the progress of the programme and requested a further update in
September 2017.
(Reference: Report by Senior Manager Infrastructure (Localities & Infrastructure),
dated 24 January 2017, submitted)
FE322 DUNBLANE DEVELOPMENT TRUST – PROPOSED PURCHASE OF THE
BRAEPORT CENTRE, DUNBLANE
As part of the Council’s objectives to transfer assets to communities, discussion had
developed with the Dunblane Development Trust around the purchase of the
Braeport Centre over a number of years. The Trust had expressed an interest in the
purchase of the asset which would allow them to progress significant funding
application for capital improvement projects and the long-term development of the
facility.
The Dunblane Development Trust (DDT) had managed the facility for over ten years
and had a long held ambition to improve the facility and develop the operation as a
community centre facility. The Trust had developed asset plans for the building,
improving the layout and function; energy efficiency; essential upgrades to toilet
facilities and upgrading electrical services. This supported the objective of increasing
the use and occupancy, and the provision of a continuing sustainable operating
model.
A ‘Less than Best Price’ application process had been followed to ensure that the
transfer could be sustainably managed by the Trust for the foreseeable future. It was
proposed that the purchase was made on the basis of a nominal £1 sum. The
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Dunblane Development Trust had been successful in managing the property for the
last 11 years, with the last year on a full cost recovery basis, with an option to
request to purchase subject to the Trust providing a full business case and subject to
Council approval. The Business Plan was based on the redevelopment of the
Braeport Centre over a 5 year period. This allowed time for the Trust Board to source
a range of external funding over a 3 year period from 2016/17, and was realistic
when compared with the experience of other community buildings. This paper
outlined the Trust’s proposal, along with their full business case appended at
Appendix 2.
The extended period of partnership working between the Trust and the Council had
allowed the Trust to develop their operations and understand the issues around
managing the facility. In circumstances that the project does not succeed or that an
alternative use was sought by the Trust a standard security mechanism should be
agreed over the property to protect the value of the discount being offered. The
opportunity provided by the community ownership of the asset can enable the Trust
to shape and develop their community facility, along with developing diverse and
long-term plans, under their own control, and thereby becoming more sustainable.
In response to Members concerns, the Senior Manager Infrastructure confirmed that
compensation securities were in place that would recompense the Council should the
property be sold.
Decision
The Committee agreed:1. to the purchase of the Braeport Centre by the Dunblane Development Trust to
use as a Community Centre for a nominal sum, with authority delegated to the
Director of Localities and Infrastructure to complete the sale process, subject to:
1.1 The Trust agreeing to grant a Standard Security relating to community use
over the property for the future alternative market value of the asset, with
authority delegated to the Director of Localities and Infrastructure in
consultation with the Convener & Vice Convener of Finance & Economy and
the Opposition Spokesperson for Finance to negotiate and agree the ranking
of this security with any others that are to be granted to the Trust.
(Reference: Report by Senior Manager Infrastructure (Localities & Infrastructure),
dated 11 January 2017, submitted)
The Committee resolved under Section 50A (4) of the Local Government (Scotland)
Act 1973 that the public be excluded from the meeting for the following items of
business on the grounds they involved the disclosure of exempt information as
defined in Paragraph 8 & 9 of Part 1 of Schedule 7A of the Local Government
(Scotland) Act 1973.
FE323 LOW
CARBON
INFRASTRUCTURE
TRANSITION
PROGRAMME:
FORTHSIDE/SPRINGKERSE DISTRICT HEATING OPPORTUNITY
The Sustainable Development Team were developing a number of energy projects
aimed at Heat, Energy and Renewables Opportunities (the HERO approach seeking wider opportunities for communities and the Council), as presented
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previously at Finance & Economy Committee, 21 June 2016, where it was agreed
that each individual project would be brought to respective Finance & Economy
Committee meetings for approval as economic opportunities allowed.
One such area that was identified both in the HERO report (sections 3.14.51 to
3.14.62) and within the City Development Framework (CDF) was around the
Council’s District Heating Strategy - based upon work carried out on heat mapping,
and which had the potential to both generate income and generate savings to the
Council.
Forthside was identified as one of the key clusters for establishing a district heating
network due to the heat demand opportunities in the area and also proposed future
development, in particular the opportunity to link with the proposed new civic
development in Harbour Square.
An opportunity had arisen for the Forthside district heating project to be progressed
and fast-tracked with the assistance of Low Carbon Infrastructure Transition
Programme (LCITP) funding and partnership working with Scottish Water Horizons
(SWH), associated with the Waste Water Treatment Plant in Stirling, and Doosan
Babcock.
It should be noted that, at this stage, this project required 50% match funding from
LCITP in order to be financially viable. In order to qualify for the LCITP funding, the
project must be completed and operational by September 2018. It was, therefore,
necessary to stress that if this project was not delivered by this deadline the Business
Case, based on 50% LCITP match funding, would not be viable.
After a lengthy discussion, it was agreed that proviso’s should be included which
would ensure that Council Officers consult with Scottish Water Horizons and
emphasise that the contract have minimum sign up of gigawatts and the contractual
agreements were in place with customer prior to Stirling Council accepting the
project.
Decision
The Committee agreed: 1. to recommend to Council the approval of this project to invoke the borrowing
powers to progress the project subject to:1.1 Council Officers consult with Scottish Water Horizons and emphasise on the
contract minimum sign up of gigawatts; and
1.2 to have in place the contractual agreement with customers prior to Stirling
Council signing up for the project.
(Reference: Report by Senior Manager Infrastructure (Localities & Infrastructure), no
date submitted)
FE324 STEVENSON BRIDGE PARAPET REPLACEMENT
The report related to the recommendations approved in the Finance & Economy
Committee meeting on the 10 November 2016.
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Project cost estimates, programme and methodology had been provided by the
contractor under the SCAPE framework. The feasibility report suggested that the
project could be completed over 3 financial years (1st year site stone preparatory
works and 18 months on-site construction works).
Project cost (feasibility stage obtained from the SCAPE framework was estimated at
£4M. This would include contingency figure an envisaged additional consultancy
costs.
Officers were considering the wider impact of the proposed construction works and
co-ordinating the works with other construction projects within the Stirling area. A
report would be presented to future Finance & Economy Committee to note the
programme and phasing of the words within the strategic context of all the works
being undertaken through Stirling.
It would be necessary to erect containment barriers in the interim (in order to
maintain the safety of the community).
Decision
The Committee agreed:1. to note progress to date of the project to replace worn parapets on Stevenson’s
Category B Listed bridge, Stirling.
(Reference: Report by Senior Manager Environment and Place (Localities &
Infrastructure), 21 December 2016, submitted)
The Convener closed the Meeting at 12.50 pm
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83
THIS REPORT RELATES
TO ITEM 4F
ON THE AGENDA
STIRLING COUNCIL
MINUTES of MEETING of the COMMUNITY PLANNING & REGENERATION COMMITTEE
held in the WALLACE ROOM, OLD VIEWFORTH, STIRLING on THURSDAY 16
FEBRUARY 2017 at 10.30 am
Present
Councillor Corrie McCHORD (Convener)
Councillor Martin EARL
Councillor Johanna BOYD
Councillor Scott FARMER
Councillor Gerry MCLAUGHLAN
Councillor Violet WEIR
In Attendance
Alastair Brown, Director, Localities & Infrastructure
Lorraine Don, Performance & Improvement Analyst
Lesley Gallagher, Service Manager - Regeneration & Wellbeing
Melanie Hamilton, Digital Communications Officer
Susan McDougall, Transport Planning Officer
John MacMillan, Integrated Facilities Management Manager
Alan Milliken, Senior Manager - Communities and People
Gillian Taylor, Co-ordinator – Partnerships & Localities
Keir Stevenson, Manager, Healthy Lifestyles & Sport
Sheila McLean, Governance Officer (Clerk)
Gail McLaughlin, Committee Officer (Minutes)
CR232 APOLOGIES AND SUBSTITUTIONS
There were no apologies or substitutions.
CR233 DECLARATIONS OF INTEREST
Councillor Earl declared a non-financial interest in Agenda Item 9 Minute Paragraph
CR240 (ALEO: Smith Art Gallery & Museum Draft Service Level Agreement) and
Councillor Boyd declared a non-financial interest in Agenda Item E20 Minute
Paragraph CR251 (Raploch Regeneration Partnership)
CR234 URGENT BUSINESS BROUGHT FORWARD BY THE CHAIR
There were no matters of urgent business.
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CR235 MINUTES
Community Planning & Regeneration Committee – 24 November 2016.
Decision
The Committee approved the Minutes of the meeting held on Thursday 24 November
2016 as a correct record of proceedings.
CR236 COMMUNITY PLANNING PARTNERSHIP – LEADERSHIP GROUP UPDATE
The report submitted by the Senior Manager – Communities & People, provided an
update on activity from the Stirling Community Planning Partnership (CPP)
Leadership Group. The Group meet on a quarterly basis the last meeting was on 29
November 2016 at Forth Valley College, Stirling. At the meeting, the Leaders
reviewed progress reports for community planning sub-groups and discussed
preparations for the implementation of the Community Empowerment Act 2015 which
will make significant amendments to Community Planning. The group had also
received a presentation by the Improvement Service on a new national tool called the
‘Place Based Standard’ which will assist in community engagement and participation.
Members raised concerns regarding the Health Board, as they appeared to have
different localities than the Council, after some discussion this seemed to be because
the Health Board had their localities based on GPs whereas the Councils were based
geographical, it was suggested that the CPP should discuss this with the Health
Board.
Members raised concerns regarding budgets which were an ongoing challenge to the
CPP as they were been given more statutory duties.
Decision
The Committee agreed:
1.
to note progress outlined within the submitted report; and
2.
to note the preparations for the implementation of Part 2 of the Community
Empowerment Act which relates to Community Planning.
(Reference: Report by Senior Manager - Communities & People, (Children,
Communities & Enterprise) dated 17 January 2017, submitted).
CR237 PERFORMANCE AND STRATEGIC PRIORITIES PROGRESS REPORT
The report jointly submitted by Senior Managers – Communities & People and
Economic Development & Regeneration presented the latest information on the
performance indicators and on progress in implementing the strategic priorities,
overseen by the Community Planning & Regeneration Committee. The report also
provided details on the progress with the development of a performance and quality
assurance framework for community based activity.
Members commented that the sport and wellbeing performance indicators showed a
dip for Active Stirling Health & Fitness classes after further discussion, this was
thought to be caused by the opening of the new facilities in the city. Members also
raised concern regarding a proposal for a new gym and wondered if there was still
capacity for it.
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Under the Advice Services indicators the stats given showed how many cases they
had dealt with but there was no way of measuring the success or trends further
discussion is to take place on this.
Decision
The Committee agreed:1.
to note the performance of reported indicators at Appendix 2 – Section 1 and 2
of the submitted report;
2.
to note that the Service Objectives and Activities through which the Strategic
Priorities overseen by the Community Planning & Regeneration Committee are
being delivered were currently being reviewed; and
3.
to note progress on the development of a Performance and Quality Assurance
framework for community based activity within Stirling and the inclusion of
outcome focussed performance measures for future reporting to Committee.
(Reference: Joint Report by Senior Managers - Communities & People and
Economic Development & Regeneration, (Children, Communities & Enterprise)
dated 7 February 2017, submitted).
CR238 MCLAREN LEISURE CENTRE AGREEMENT
The report submitted by the Senior Manager, Economic Development and
Regeneration provided an update on the User Agreement with the McLaren Leisure
Centre Trust. Delivery of the specifications within the agreement was supported by
an annual payment of £388,550 (2016/17). The McLaren Leisure Board had been
informed that their annual payment will be reduced by £20,000 as of April 2017, as a
part of the Priority Based Budgeting Process
McLaren Leisure Board have approached Stirling Council to acquire the existing 99
year ground lease as full ownership, but this can only be addressed with negotiations
on the user agreement and business plan, discussions are proceeding.
Decision
The Committee agreed:1.
to note the updated position within the report; and
2.
to note that a further update report would be provided to the appropriate
Committee following the establishment of a new Council decision-making
structure later in the year.
(Reference: Report by Senior Manager, Economic Development and Regeneration
(Children, Communities & Enterprise) dated 19 January 2017, submitted).
CR239 SERVICE LEVEL AGREEMENT: STIRLINGSHIRE VOLUNTARY ENTERPRISE
The report submitted by the Senior Manager, Economic Development and
Regeneration provided an update on the two year Service Level Agreement (SLA)
currently in place with Stirlingshire Voluntary Enterprise, which is due to end in March
2017. The report summarised the services specified in the SLA, and monitoring
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arrangements in place. The report also set out a process whereby a revised
agreement will be determined for services from April 2017.
Stirlingshire Voluntary Enterprise (SVE) had been contracted to the Council via its
current SLA since April 2015. The service contract specified that the service to be
provided covered four main areas - namely volunteering development, social
enterprise development, supporting and developing a strong third sector and building
the third sector relationship with Community Planning. The contract was supported
via an annual grant of £32,224. The service had been monitoring performance
against a service specification, reported by a suite of monitoring arrangements.
No particular concerns had been reported over the delivery of the service. However
in recognition of the changing nature of the third sector, and both the local and
national ambition for increased growth, it was recommended that the SLA is reviewed
in partnership with the provider, with a view to agreeing a new three year specification
by Summer 2017. It was further recommended that the current contract is rolled over
into financial year 2017/18, with the current financial commitment.
This is a good opportunity for both partners, and it was suggested that work on a
revised three year agreement takes place and the current financial arrangement
remains in place for financial year 2017/18, with the revised SLA setting out the
contribution from 2018/19- 2019/20.
Decision
The Committee agreed:1.
to note the current specification and monitoring arrangements; and
2.
the proposals for a renewed three year agreement from 2017 onwards.
(Reference: Report by Senior Manager, Economic Development and Regeneration
(Children, Communities & Enterprise) dated 18 January 2017, submitted).
Councillor Earl left the meeting as he had declared an interest in the next item.
CR240 ALEO: SMITH ART GALLERY AND MUSEUM: DRAFT SERVICE LEVEL
AGREEMENT
The report submitted by the Senior Manager, Economic Development and
Regeneration resented for consideration the draft service specification Service Level
Agreement (SLA) for Smith Art Gallery and Museum (the Smith).
The renewed SLA had been developed in discussion with representatives from the
Smith and was set in the context of the Culture Strategy for Stirling, which was
approved by Committee in November 2016. The renewed SLA will reflect ‘Following
the Public Pound’ guidance, and will replace the current relationship, comprising of a
service specification which had been rolled forward for a number of years. The SLA
sets the context for revised financial support for the Smith, reflecting the Council’s
agreed position of reducing funding to strategically funded organisations.
The Arm’s Length External Organisation (ALEO) savings were not expected in this
service area for 2017/18 and this had been communicated to the Smith Art Gallery
and Museum. The Board had also been advised that funding for future years is likely
to be reduced. At the same time, support will be offered to the Smith Board of
Trustees to develop a wider funding strategy for the organisation.
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Members proposed that as there were various exhibits in the storage area which were
could not be seen by the public, as the Smith do not have enough exhibition space
to show everything, some of these collections could be hung in Stirling Council’s
public buildings. It was also suggested that as the trustees of the Smith are looking
at ways of raising more funding, some of the exhibits could be leased out.
Decision
The Committee agreed:1.
to delegate completion of the final one year Service Level Agreement with the
Smith Art Gallery and Museum to the Director of Children, Communities and
Enterprise- draft service specification at Appendix 3 to the submitted report;
2.
to support a stand still financial position in year 2017/18, with an understanding
that savings would be agreed in future years and that the SLA would be
updated to reflect this;
3.
to instruct officers to work with the Smith Board of Trustees to develop a wider
funding strategy for the organisation; and
4.
to note that regular monitoring reports on the performance of the Smith in relation
to the renewed SLA would be presented to the appropriate Committee within the
new Council arrangements.
(Reference: Report by Senior Manager, Economic Development and Regeneration
(Children, Communities & Enterprise) dated 30 January 2017, submitted).
Councillor Earl returned to the meeting at this point
CR241 COMMUNITY AND CUSTOMER ACCESS AND SERVICES PROGRAMME
UPDATE
The report submitted by the Senior Manager, Communities & People provided an
update on the Community and Customer Access and Services and the Community
Property Transformation programmes. These were approved as part of the Priority
Based Budgeting (PBB) options at Council on 25 February 2016.
The report outlined the work to support the transformation of customer access and
services and provide the best possible customer service for communities, service
users and stakeholders.
Members were advised that a new programme manager started in his post in January
and was making good progress.
Members highlighted a number of issues that has been brought to their attention by
their constituents which caused them frustration and dissatisfaction with the current
service. The Senior Manager, Communities & People agreed that the customers’
journey was very costly to the Council and needed resolving.
Decision
The Committee agreed:1.
to note the progress in relation to the Community and Customer Access and
Services Programme; and
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2.
to note the progress in relation to the Community Property Transformation
Programme
(Reference: Report by Senior Manager, Communities and People (Children,
Communities & Enterprise) dated 19 January 2017, submitted).
CR242 INFORMATION PAPER: WALKING AND CYCLING TO A HEALTHIER STIRLING:
ACTIVE TRAVEL PLAN
The report submitted by the Senior Managers, Economic Development &
Regeneration and Senior Manager, Infrastructure provided an information paper on
the Healthier Stirling Active Travel Plan
The Sports, Physical Activity and Wellbeing Strategy was approved in June 2015 for
adoption. The Committee also approved the associated Delivery Plan for adoption
in November 2015. The Plan included an action to ‘create and implement an Active
Travel Plan for Stirling’, which covered the whole of Stirling.
The Active Travel Plan, Walking and Cycling to a Healthier Stirling (ATP) is also part
of the Local Transport Strategy (LTS) and as such was consulted on as part of the
wider LTS consultation exercise which took place between 2 August and 30
September 2016.
Whilst many of the activities included in the ATP are embedded in other LTS delivery
plans (City Area Transport Plan; Towns, Villages and Rural Area Transport Plan) an
active travel plan was produced as a succinct document that the many partners
interested in encouraging walking and cycling can work together in delivering.
The ATP was adopted by full Council on 8 December 2016, as one of the LTS
Delivery Programmes and also formed part of the Sports, Physical Activity and
Wellbeing Strategy Delivery Plan.
Members were surprised how successful the cycle hire had been, and enquired if the
Causewayhead station was used much by students. The Transport Planning Officer
replied that she would provide the statistical information on cycle use in
Causewayhead Road and across other stations to the Information Bulletin.
The Appendix on the Cycle Network Schedule which was submitted with the report
had information that the Members thought would be of interest and asked the
Transport Planning Officer to provide the Balquhidder Lochernhead & Strathyre
(BLS) Development Trust with the information on the proposals in the Strathyre area.
Decision
The Committee agreed:
1.
to note that the Active Travel Plan: Walking and Cycling to a Healthier Stirling
(ATP) was adopted as part of the Local Transport Strategy, by Council on
8 December 2016;
2.
to note the ATP formed part of the Sports, Physical Activity and Wellbeing
Strategy Delivery Plan;
3.
to note the ATP was reviewed on an annual basis and reported to the
Community Planning and Regeneration Committee, as part of the Sports,
Physical Activity and Wellbeing Strategy review;
4.
to note that the above review would also be submitted to the Environment and
Housing Committee or its successor as part of the LTS review; and
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5.
to note that a mid-term review would be conducted after 5 years, and a full
review after 10 years, in line with the adopted Local Transport Strategy.
(Reference: Joint Report by Senior Managers, Communities & People (Children,
Communities & Enterprise) and Senior Manager, Infrastructure (Localities &
Infrastructure) dated 7 February 2017, submitted).
CR243 CHILD POVERTY GROWTH MONIES
The report submitted by the Senior Manager, Economic Development and
Regeneration stated that Stirling Council was committed to ensuring the best
possible outcomes for everyone who lives, works and visits the Stirling area. One
core principle of this was providing appropriate support to mitigate the impact of child
poverty.
The Campaign to End Child Poverty by the Centre for Research in Social Policy
(CRSP) at Loughborough University identified that 3,217 children are in poverty in
Stirling (after housing costs, Dec 2015). This represents 18.8% of Stirling’s children.
A report commissioned by the Child Poverty Action Group and carried out by experts
at Loughborough University put the cost of the problem in Stirling to be £26 million
per year.
In financial year 2016/2017, the Council’s Administration allocated £105k growth
monies to give some momentum to appropriate projects that supported the Council’s
strategic priorities around child poverty. This allocation was for one year only.
The briefing illustrated how the funding has been used; it touched on other strategic
approaches to tackling child poverty, and identified potential future policy drivers.
Members agreed that sensitivity was needed when dealing with people that need this
kind of help and to keep pushing the agenda on child poverty and noted that they
were happy that funds had been allocated to alleviate some of the problems and
hoped that the funding continued. What was needed was to get the message out
that funds were available and get people to come forward that needed this assistance
but also not making them feel stigmatised by admitting they needed help.
Decision
The Committee agreed:1. to note the update on Stirling Council’s response to alleviating Child Poverty;
and
2.
to note that a final report from the Cost of the School Day Working Group
would be completed in May 2017.
(Reference: Report by Senior Manager, Economic Development and Regeneration
(Children, Communities & Enterprise) dated 17 January 2017, submitted).
CR244 EVENTS FUND UPATE
The report submitted by the Senior Manager, Economic Development and
Regeneration provided an update regarding the Events Fund.
Prior to financial year 2016/17, events had been funded through various budgets,
including Culture, Communications, Marketing & Events and Planning and
Regeneration. An events-specific, and one off, growth fund of £100,000 was agreed
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by the Community Planning & Regeneration Committee in early 2016. The
Committee specified that this fund was to help pump-prime community events and
increase resilience in the events economy throughout Stirling.
The report provided an update on how the events fund had been used to support the
development of events across the Stirling area.
Members expressed their concern on how the funding had been allocated and noted
that they would have preferred that the funding had been used to encourage new
events in and around the Stirling area to help generate new interests.
Members were impressed by one of the events the Stuc a’Chroin which took place in
Strathyre. This had been a great success, and will now continue as an annual event.
Members were also content that the remaining £19k was to be used to support small
local events in the area.
The Service Manager - Regeneration & Wellbeing confirmed that work was underway
on an events strategy.
Decision
The Committee agreed:1.
to note how the events fund had been allocated to date; and
2.
that the remaining £19k of budget be used to support small events across the
area.
(Reference: Report by Senior Manager, Economic Development and Regeneration
(Children, Communities & Enterprise) dated 18 January 2017, submitted).
CR245 LEGACY 2014 PHYSICAL ACTIVITY FUND - UPDATE
The report submitted by the Senior Manager, Economic Development and
Regeneration provided an update on the Stirling Community Planning Partnership
which was successful in August 2015, in securing £30,000 funding from the Legacy
2014 Physical Activity Fund to develop new opportunities in two local communities,
Cowie and Raploch.
The project, which was underlined by an enhanced approach to community
engagement, aimed to work directly with local communities and, specifically to target
groups most at risk of inactivity by using physical activity to improve health, wellbeing and social cohesion. The project demonstrated strong partnership-working
between local community groups and agencies including the Spirit of 2012, the
Scottish Government, Stirling Council, Active Stirling, and NHS Forth Valley.
The project, to date, had achieved successful outputs in terms of participation but
had also enabled a significant degree of learning around the provision of physical
activity programmes and supported the establishment of strong partnerships, with a
sense of ownership by local communities.
Sustainability was a key priority for the project and learning from the delivery of the
initial pilot will educate the development and delivery of future community-based
physical activity programmes.
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Decision
The Committee agreed to note the progress made with, and key outputs and learning
points from, the Legacy 2014 Physical Activity Fund pilot project.
(Reference: Report by Senior Manager, Economic Development & Regeneration
(Children, Communities & Enterprise) dated 17 January 2017, submitted).
CR246 SISTEMA SCOTLAND: REVISED PARTNERSHIP RELATIONSHIP
The report submitted by the Senior Manager, Economic Development &
Regeneration, outlines the current position with regard to Sistema Scotland and the
Big Noise Raploch and offered for approval a proposed revised partnership
relationship. The report referred to the initial agreement with Sistema Scotland to
deliver the Big Noise, and recognised that the agreement needed reviewing.
The report noted the conclusions of a recent Council review of instrumental music
tuition, primary music specialist service and related services in the Council area, as
specific to the Big Noise, and briefed Members of the Glasgow Centre for Population
Health’s (GCPH) 2015 initial findings and evaluation into Sistema Scotland. The
report was presented to the Education Committee in January 2017
With this evidence and the Council’s wider strategic priorities, the report outlined a
proposed future positioning of the Big Noise programme within an overall programme
of strategic third sector organisations allied to Regeneration and Wellbeing.
Since the agreement of the Plan, the Council had solely funded the £500,000
contribution, despite efforts to secure elements of the suggested Three Strand
Funding model. Members suggested that other Sistema projects were looked at to
see how they were funded and see if the Council could get more support, as they
would not wish to support any future arrangement that may jeopardise the Big Noise
in any way but the funding arrangements needed to change and make the Big Noise
less reliant on Council funding.
Decision
The Committee agreed:
1. to note the findings of the recent Council report and the decision of the Education
Committee January 2017;
2. to note the headlines from the Evaluating Sistema Scotland- Initial Findings
Report 2015;
3. the proposed arrangements for a revised partnership relationship with Sistema
Scotland in respect of the Big Noise;
4. to instruct officers to work to review the partnership agreement, which ends
current arrangements in 2018.
5. that any proposed agreement be brought back to the relevant committee before
sign off.
(Reference: Report by Senior Manager, Economic Development & Regeneration
(Children, Communities & Enterprise) dated 30 January 2017, submitted).
Councillor Earl left the meeting at this point.
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CR247 BANNOCKBURN HOUSE
The report submitted by the Senior Manager, Communities & People advised that a
presentation had been given by the project manager for the Bannockburn House
Trust at the Community, Planning & Regeneration Committee on 24 November 2016.
The presentation provided an overview of the work of the Trust and their aims and
ambitions for the community buyout and future use of the property.
Bannockburn House is a category ‘A’ listed historic building. It was used as the
military base by Bonnie Prince Charlie during the '45 Rising. At a recent visit by
Historic Scotland it was described as a "rare example of a nationally significant
building”.
Match funding to the value of £25,000, to secure the facilitation of the Trust’s Stage
2 Scottish Land Fund application has been requested. The Senior Manager,
Communities & People confirmed that the conditions and evidence for the match
funding that the Council set out have been met and this would be completed once
bank details had been received.
Decision
The Committee agreed to note the progress made in relation to supporting the
Bannockburn House Trust:(Reference: Report by Senior Manager, Communities & People (Children,
Communities & Enterprise) dated 10 January 2017, submitted).
CR248 EUROPEAN SOCIAL FUND UPDATE
The report submitted by the Senior Manager, Communities & People provided an
update regarding the European Social Fund.
The Committee had granted approval to award Stage 1 Challenge Fund Grant at its
meeting in November 2016.
This report provided an overview of the three available challenge funds, which runs
from 16 January – 28 February 2017 (i) Stirling Skills and Employability Pipeline
(SSEP) Challenge Fund, (ii) Tackling Poverty & Social Exclusion in Stirling (TPSES)
Challenge Fund and (iii) Tackling Poverty & Social Exclusion in Stirling (TPSES)
Childcare Challenge Fund
The report requested that the Committee delegated authority to the Director of
Children, Communities and Enterprise to approve future grant awards that fall outwith
the committee cycle.
Decision
The Committee agreed to delegate authority from the Committee to the Director of
Children, Communities and Enterprise to approve the award of European Social
Fund challenge fund monies to recipients in consultation with Convener & Vice
Convener.
(Reference: Report by Senior Manager, Communities & People (Children,
Communities & Enterprise) dated 19 January 2017, submitted).
93
CR249 PROGRESS REPORT: STIRLING AND DISTRICT WOMEN’S AID
The report submitted by the Senior Manager, Communities & People provided an
update on the progress of the Stirling and District Women’s Aid.
Stirling Council’s Housing Service have a long-standing relationship with Stirling and
District Women’s Aid and has been providing funding to the organisation for more
than ten years. The funding that Women’s Aid currently receive from the Council Is
£124,225.
Women’s Aid provides a valuable service to women and their children who have been
physically, emotionally, or sexually abused by a partner or former partner. They
provide performance information and meet regularly with the service to provide
updates and discuss any concerns in relation to meeting the objectives of the service
level agreement.
Members agreed that the report reinforced how vital the relationship with the
Women’s Aid is to the Council.
Decision
The Committee agreed to note the details of the progress report.
(Reference: Report by Senior Manager, Communities & People (Children,
Communities & Enterprise) dated 27 January 2017, submitted).
Councillor Earl returned to the meeting at this point.
CR250 STIRLING SCOTTISH MARATHON – UPDATE
The report submitted by the Senior Manager, Economic Development &
Regeneration provided an update regarding the development of the inaugural Stirling
Scottish Marathon which will take place on 21 May 2017. The Marathon will be
supplemented by additional events including a 5 kilometre run and a Family Mile
event as well as community events and school initiatives. The event has been well
received in Stirling as well as the wider running community with entries having
exceeded expectation for year one of the event.
The Marathon, and its expected economic impact, supports theme 6 of the Sport,
Physical Activity and Wellbeing Strategy – “we want to achieve a sustainable,
successful Stirling.
It is expected that the marathon will attract lots of international interest bringing lots
of tourists to the area. Local schools are being included and possibly taking part in
attractions such as the daily mile there has already been lots of interest from family
members.
Decision
The Committee agreed:
1.
to note progress made in the planning, and successful uptake, of the inaugural
Stirling Scottish Marathon which would take place on 21 May 2017; and
2.
to note the significant sporting, cultural and economic benefits to Stirling of
hosting the Marathon
94
(Reference: Report by Senior Manager, Economic Development & Regeneration
(Children, Communities & Enterprise) dated 9 February 2017, submitted).
In terms of Standing Order 39, the Committee adjourned for a comfort break at 12.45pm and
reconvened at 12:55pm.
The Council resolved under Section 50A(4) of the Local Government (Scotland) Act
1973 that the public be excluded from the meeting for the following item of business on
the grounds that it involved the disclosure of exempt information as defined in
Paragraphs 8 and 9 of Part 1 of Schedule 7A of the Local Government (Scotland) Act
1973.
CR251 RAPLOCH REGENERATION PARTNERSHIP
The report submitted by the Senior Manager, Environment & Place provided an
update regarding the Raploch Regeneration Partnership.
On 16 June 2016 the Community Planning & Regeneration Committee approved the
progression to the development of a detailed business case on a Raploch
Regeneration proposal with the Robertson Group under the SCAPE Framework in
accordance with procurement requirements and Contract Standing Orders. The
Committee provided delegated authority to the Director of Localities and
Infrastructure.
The Director of Localities & Infrastructure and the Integrated Facilities Management
Manager outlined the details of the partnership proposals, including site locations
maps.
Members were asked to note that an application in respect of Planning in Principle is
due to be considered by the Planning & Regulation Panel meeting on 28 February
2017. If approved, it is anticipated that full planning permission will be sought later in
2017. Failure to achieve either planning consent would result in the development not
progressing.
Decision
The Committee agreed:1.
to note the Raploch regeneration proposal as set out in the submitted report;
2.
to delegate authority to the Director of Localities and Infrastructure in
consultation with the Convener and Vice-Convener of the Community
Planning & Regeneration Committee and a Member of the Opposition Group
to commit a sum of pre-construction costs, as set out in the report, towards
the Raploch regeneration proposal as set out in the submitted report once
the risks and outstanding issues identified throughout the report were
resolved or minimised such that the risk to the Council was deemed
reasonable or manageable;
3.
to delegate authority to the Director of Localities and Infrastructure in
consultation with the Convener and Vice-Convener of the Community
Planning & Regeneration Committee and a Member of the Opposition Group
to provide land (known as site 8) for private house development to the
Robertson Group and note that the financial benefit to the Council would be
in the form of a financial contribution, as set out in the report, to community
regeneration activity over a four year period. This should be once the risks
and outstanding issues identified throughout the report were resolved or
95
minimised such that the risk to the Council was deemed reasonable or
manageable;
4.
to delegate authority to the Director of Localities and Infrastructure in
consultation with the Convener and Vice-Convener of the Community
Planning & Regeneration Committee and a Member of the Opposition Group
to enter into a Delivery Agreement with Wilmott Dixon under the SCAPE
framework once the risks and outstanding issues identified throughout the
report were resolved or minimised such that the risk to the Council was
deemed reasonable or manageable; and
5.
to delegate authority to the Director of Localities and Infrastructure in
consultation with the Convener and Vice-Convener of the Community
Planning & Regeneration Committee and a Member of the Opposition Group
to enter into all related contractual documentation, land transfers both from
Raploch Urban Regeneration Company/ Stirling Community Enterprise and
to the recipient Housing Associations, and all other related formalities as
necessary once the risks and outstanding issues identified throughout the
report were resolved or minimised such that the risk to the Council was
deemed reasonable or manageable.
(Reference: Report by Senior Manager, Environment & Place (Localities &
Infrastructure) dated 9 February 2017, submitted).
As this was the last meeting in the current Administration the Chair thanked Members for
their cooperation over the last 4 years.
The Convener declared the Meeting closed at 13.40 pm
96
97
THIS REPORT RELATES
TO ITEM 4G
ON THE AGENDA
STIRLING COUNCIL
MINUTES of MEETING of the PROVOST’S PANEL held in the WALLACE ROOM, OLD
VIEWFORTH, STIRLING on TUESDAY 21 FEBRUARY 2017 at 10.00 am
Present:
Provost Mike ROBBINS (in the Chair)
Bailie Neil BENNY
Councillor Graham HOUSTON
Bailie Violet WEIR
Bailie Fergus WOOD
In Attendance:
Deborah Kilpatrick, Communications Officer, Children, Communities & Enterprise
David MacKay, Accounting Team Leader, Localities & Infrastructure
Liz Moffat, Reader Services Librarian, Children, Communities & Enterprise
Karen Swan, Committee Officer, Localities & Infrastructure
David McDougall, Governance Officer, Localities & Infrastructure (Clerk)
Also in attendance:
Gabriella Farquhar, Chair of the Bridge of Allan Parent Teacher Association (PTA)
Julie Russell, Depute Head Teacher, Bridge of Allan Primary School
Clive Wright, Stirling Makar
PV188 APOLOGIES AND SUBSTITUTIONS
Apologies for absence were received from Bailie Mark Ruskell.
PV189 DECLARATIONS OF INTEREST
There was no declarations of interest.
Agenda
The Chair intimated his intention to alter the order of the Agenda. The items were taken in
the order minuted below.
98
PV190 URGENT BUSINESS BROUGHT FORWARD BY THE CHAIR
There were no items of urgent business.
PV191 MINUTES OF PREVIOUS MEETING
Provost Panel – 23 August 2016
The minutes were approved as a correct record of the proceedings.
PV192 BRIDGE OF ALLAN PRIMARY SCHOOL PARENT TEACHER ASSOCIATION –
APPLICATION TO BRIDGE OF ALLAN COMMOND GOOD FUND
There had been a request from Bridge of Allan Primary School Parent Association
(PTA), known as “FAST” – “Families and School Together” for a contribution of
£2,030 from Bridge of Allan Common Good Fund towards the cost of a new Multi
Use Games Area.
The Multi Use Games Area would be an external all-weather games area with a
polymeric surface. It would be located next to the playground at the back of the
school, taking up less than a fifth of the existing grass pitch and an eighth of the
total playground.
This funding if approved would be added to funding received from a number of other
sources.
Julie Russell and Gabriella Farquhar explained the journey they had taken from the
initial concept to the point of breaking ground, potentially in February 2017.
The all-weather games area would be opened to lunch time and afterschool clubs
free of charge and would be used by existing local organisations.
The Panel expressed congratulations on the exemplary work that had been carried
out. It was the agreed consensus of the Panel that should there be any potential
extra costs, the amount of £2,500 would be granted to cover and any excess would
be transferred to a maintenance pot for the stated project.
Decision
The Provost’s Panel agreed:
1. that the application for a contribution from the Bridge of Allan Common Good
Fund met the guidance requirements, that the project was for the benefit of the
community or some or all of its inhabitants and so, agreed the request from
Bridge of Allan Primary School Parent Teacher Association for a contribution of
£2,500 from Bridge of Allan Common Good Fund towards the cost of a new Multi
Use Games Area; and
2. delegate authority to the Director of Localities and Infrastructure to instruct the
transfer of money from the Bridge of Allan Common Good Fund to appropriate
bank account, following receipt of the confirmation that full funding has been
secured and the project was going forward.
99
(Reference: Report by Chief Officer – Governance (Localities & Infrastructure) dated
31 January 2017, submitted)
PV193 BRIDGE OF ALLAN COMMON GOOD – FINANCIAL UPDATE
The report updated Members of the Provost’s Panel on the Bridge of Allan Common
Good Fund projected outturn for 2016/17.
The projected outturn position for 2016/17 showed a net income for the year of
£2,434 and a balance sheet of £408,192, less the agreed contribution of £2,500
(PV192 – Bridge of Allan Primary School Parent Teacher Association – Application
to Bridge of Allan Common Good Fund).
Decision
The Provost’s Panel agreed:
1. to note the projected outturn for 2016/17, which showed net income for the
year of £2,434 and a balance sheet position of £408,192.
(Reference: Report by Chief Officer – Finance (Localities & Infrastructure) dated 31
January 2017, submitted)
PV194 REVIEW OF INTERNATIONAL LINKS
The report provided an overview of the current international links and relationships
that existed formally and informally. It also set out details of international activity
that Council services were involved in that did not fall under formal, traditional
twinning arrangements.
The report proposed the development of a strategy for the future within the
framework of existing priorities of the Council, its partner organisations and the
wider communities.
As part of this strategy, any proposals for new international links would be assessed
and monitored against agreed criteria, with relative weighting, and reported to the
Provost’s Panel for approval. In August 2004, Council agreed to delegate to the
Provost’s Panel responsibility to progress Stirling’s civic international links.
In September 2008, Council agreed to develop a community-led approach to
traditional twinning through support for local twinning associations and other
community organisations which wished to undertake twinning activities.
Council also agreed that the Scottish Government’s International Framework should
serve as a basis for Council-led international partnership activities.
However, links do not need to be formal agreements, but could be project specific
and/or time limited where appropriate.
Members discussed the Bonn Index and the method of scoring proposed for
international links. They had requested reference to ‘Community Cultural Links’ be
included in the scoring criteria and a breakdown of the categorisation to include
‘Informal Friendship Links’.
100
Decision
The Provost’s Panel agreed:
1. to note the status of Stirling Council’s current international links;
2. to the development of an International links strategy for Stirling; and
3. the criteria to assess and monitor new international links.
(Reference: Report by Chief Officer – Governance (Localities & Infrastructure)
(undated), submitted)
PV195 INVESTMENT OF STIRLING COMMON GOOD FUND BALANCES
The paper provided information on the options available for investing the balances
on the Stirling, Bridge of Allan, Callander and Dunblane Common Good Funds.
Decision
The Provost’s Panel: 1. agreed to invest the Stirling, Bridge of Allan, Callander and Dunblane Common
Good Fund balances, less amounts to meet annual expenditure, in a fixed term
deposit for a period of 6 months with Lloyds Banking Group PLC; and
2. noted that the interest rates being used were the current rates being offered and
were subject to change at the point of investment.
(Reference: Report by Report by Chief Officer – Governance (Localities &
Infrastructure), dated 31 January 2017, submitted)
PV196 STIRLING COMMON GOOD FUND – FINANCIAL UPDATE
The report updated Members of the Provost’s Panel on the Stirling Common Good
Fund projected outturn for 2016/17.
The projected outturn position for 2016/17 showed a net income for the year of
£1,543 and a balance sheet position of £821,990.
The Accounting Team Leader to clarify to the Panel Members the length of lease
given at the Steeple and advise them accordingly.
Decision
The Provost’s Panel agreed: 1. to note the projected outturn for 2016/17, which showed net income for the year
of £1,543 and the balance sheet position of £,821,990.
101
(Reference: Report by Report by Chief Officer – Finance (Localities &
Infrastructure), dated 31 January 2017, submitted)
PV197 CALLANDER COMMON GOOD – FINANCIAL UPDATE
The report updated the Members of the Provost’s Panel on the Callander Common
Good Fund projected outturn position for 2016/17.
The projected outturn position for 2016/17 showed a net income for the year of £7
and a balance sheet position of £1,701.
Decision
The Provost’s Panel agreed:
1. to note the projected outturn for 2016/17, which showed net income for the year
of £7 and a balance sheet position of £1,701.
(Reference: Report by Chief Officer – Finance (Localities & Infrastructure) dated 31
January 2017, submitted)
PV198 DUNBLANE COMMON GOOD – FINANCIAL UPDATE
The report updated the Members of the Provost’s Panel on the Dunblane Common
Good Fund projected outturn position for 2016/17.
The projected outturn position for 2016/17 showed a net income for the year of £208
and a balance sheet position of £35,727.
The Accounting Team Leader to clarify to the Panel Members whether funds from
sale of the toilets on Sinclair Street and the Council property in Caledonian Place
should be added to the Common Good Fund.
Decision
The Provost’s Panel agreed:
1. to note the projected outturn for 2016/17, which showed net income for the
year of £208 and a balance sheet position of £35,727.
(Reference: Report by Chief Officer – Finance (Localities & Infrastructure) dated 31
January 2017, submitted).
PV199 PROVOST CHARITY OF THE YEAR 2017
At the Civic Committee meeting of 1 December 2015 it was agreed that the Provost
would select a Provost’s Charity of the Year, to help raise awareness of and provide
fundraising support to a particular local charity.
In December 2016 the Council issued a press release seeking expressions of
interest from local charities who would like to be considered as Charity of the Year
for 2017.
102
Following a review of the expressions of interest received, the Civic Committee
agreed that Strathcarron Hospice would be put forward to the Provost’s Panel as
the recommended organisation to be named Provost’s Charity of the Year 2017.
Decision
The Provost’s Panel agreed to name Strathcarron Hospice as the Provost’s Charity
of the Year 2017.
(Reference: Report by Chief Officer – Governance (Localities & Infrastructure) dated
30 January 2017, submitted)
PV200 STIRLING MAKAR – BI-ANNUAL REPORT
The report summarised the activities of the Stirling Makar from April 2016 – January
2017. The Reader Services Librarian gave a breakdown of the work of the Stirling
Makar: 






Writing poems relating to Stirling;
Visiting Community Groups;
Regular Makar Drop in Sessions at Central Library;
Liaison with Writers Groups;
Regular meetings with Council Representatives;
Meeting Libraries; and
Reading his work out in public.
The Stirling Makar advised the Panel that he would shortly be judging the ‘Stirling
Off the Stanza Poetry’ Competition on 11 May 2017 and appear at a number of ‘Off
the Page’ events in Bannockburn and Stirling. On a note of interest, he explained
that an event at the Stirling Smith would premier his new work “New Songs for
Treasures Old: An Evening of new Poetry and Music for Stirling” on the 5 April 2017.
The Panel expressed their thanks for this work, to which the Stirling Makar read his
lead poem ‘The Rock’.
Decision
The Provost’s Panel agreed:
1. to note the range of activity undertaken by the Stirling Makar during the reporting
period.
(Reference: Report by Senior Manager Economic, Development & Regeneration
(Children, Communities & Enterprise) dated 31 January 2017, submitted)
The Chair declared the meeting closed at 11:05am
103
THIS REPORT RELATES
TO ITEM 4H
ON THE AGENDA
STIRLING COUNCIL
MINUTES of MEETING of the LOCAL REVIEW BODY held in the COUNCIL CHAMBERS,
OLD VIEWFORTH, STIRLING on THURSDAY 2 MARCH 2017 at 11.30 am
Present
Councillor Danny GIBSON
Councillor Alycia HAYES
Councillor Jim THOMSON (in the Chair)
In Attendance
Lottie Flood, CMS, Legal Adviser
Sheila McLean, Governance Officer, Localities & Infrastructure (Clerk)
LR135 APOLOGIES
There were no apologies or substitutions.
LR136 DECLARATIONS OF INTEREST
There were no declarations of interest.
LR137 APPLICATION FOR REVIEW
Proposed Erection of New Office Building with Associated Parking on the Site
of the Former Holmehill House at Land Some 80 Metres North of Oakbank,
Smithy Loan, Dunblane – Allanwater Developments Ltd
Application No: 16/00036/FUL
At its meeting on 23 January 2017, Members had considered a Notice of Review
submitted by the Applicant’s Agent, seeking a review of the decision by the Appointed
Officer of the Council to refuse planning permission for the erection of a new office
building with associated parking on the site of the former Holmehill House, Dunblane.
At that meeting, the Local Review Body agreed:1.
that there was insufficient information before it to decide the matter without
further procedure;
2.
that an accompanied site visit take place;
3.
that the matter be duly referred to a future meeting of the Local Review Body.
104
An accompanied site visit had taken place on 2 March 2017, immediately prior to this
meeting.
The Legal Adviser described the proposal, the reasons for the Appointed Officer’s
decision and the grounds for the Notice of Review and responded to questions from
Members.
Details of relevant policies had been provided to Members.
Decision
The Local Review Body agreed:1.
that there was sufficient information before it to decide the matter without
further procedure;
2.
that, having considered the Notice of Review and other supporting documents
submitted by the Applicant and the other papers submitted by the Planning
Authority and Interested Parties, having inspected the site, and having regard
to the whole circumstances, to refuse the review for the following reasons:(i)
(ii)
In the opinion of the Planning Authority, the proposal is contrary to
Policy 1.3 of the adopted Stirling Local Development Plan in that:
a)
The development of offices and car parking on Holmehill will
adversely affect the open space at Holmehill, which forms an
important part of the existing network of formal and informal
public and private open spaces in Dunblane.
b)
It will adversely affect the Council's overall strategy to
strengthen and enhance the network of undeveloped green
areas and "green corridors" in Dunblane and Bridge of Allan Stirling - Bannockburn.
c)
It may destroy or have a significant adverse effect upon the
integrity of the wildlife/green corridors identified in the Local
Development Plan.
In the opinion of the Planning Authority, the proposed office
development is contrary to Policy 7.2 and 10.1 of the Stirling Local
Development Plan in that:
a)
The proposed scale, bulk and massing of the office
development and car parking will not integrate visually with the
parkland setting of Holmehill and would be visually disruptive to
the amenity of the Conservation Area.
b)
A suitable access cannot be achieved without the demolition of
the existing wall and gate piers at Holmehill Lodge and the
removal of a number of the large, mature trees which contribute
to the special architectural, townscape, or historic character of
the Conservation Area. The proposal will not therefore preserve
the landscape qualities of the Dunblane Conservation Area.
105
(iii)
In the opinion of the Planning Authority, the proposed office
development is contrary to Policy 7.3 of the adopted Stirling Local
Development Plan in that the development cannot be delivered without
the demolition of the existing wall and gate piers at Holmehill Lodge,
which will adversely affect the Listed Building and its setting.
(iv)
In the opinion of the Planning Authority, the proposed office
development is contrary to Primary Policy 8 of the Stirling Local
Development Plan in that the applicant has not provided sufficient
information to enable the Council to fully consider the impact of the
proposed development on the flora and fauna of the woodland area.
(v)
In the opinion of the Planning Authority, the proposed office
development is contrary to Policy 2.5 of the adopted Stirling Local
Development Plan as the application does not meet the general criteria
to be applied to Employment Development in that the site is not located
within an allocated employment site or an area safeguarded for such
uses, and is not identified as a suitable infill or brownfield site.
LR138 APPLICATION FOR REVIEW
Proposed House with Garden on the Site of the Former Holmehill House at Land
Some 80 Metres North of Oakbank, Smithy Loan, Dunblane – Allanwater
Developments Ltd
Application No: 16/00057/FUL
At its meeting on 23 January 2017, Members had considered a Notice of Review
submitted by the Applicant’s Agent, seeking a review of the decision by the Appointed
Officer of the Council to refuse planning permission for a house with garden on the site
of the former Holmehill House, Dunblane.
At that meeting, the Local Review Body agreed:1.
that there was insufficient information before it to decide the matter without
further procedure;
2.
that an accompanied site visit take place;
3.
that the matter be duly referred to a future meeting of the Local Review Body.
An accompanied site visit had taken place on 2 March 2017, immediately prior to this
meeting.
The Legal Adviser described the proposal, the reasons for the Appointed Officer’s
decision and the grounds for the Notice of Review and responded to questions from
Members.
Details of relevant policies had been provided to Members.
106
Decision
The Local Review Body agreed:1.
that there was sufficient information before it to decide the matter without
further procedure;
2.
that, having considered the Notice of Review and other supporting documents
submitted by the Applicant and the other papers submitted by the Planning
Authority and Interested Parties, having inspected the site, and having regard
to the whole circumstances, to refuse the review for the following reasons:(i)
(ii)
(iii)
In the opinion of the Planning Authority, the proposal is contrary to
Policy 1.3 of the adopted Stirling Local Development Plan in that:
a)
The development of the proposed house on Holmehill will
adversely affect the open space at Holmehill, which forms an
important part of the existing network of formal and informal
public and private open spaces in Dunblane.
b)
It will adversely affect the Council's overall strategy to
strengthen and enhance the network of undeveloped green
areas and "green corridors" in Dunblane and Bridge of Allan Stirling - Bannockburn.
c)
It may destroy or have a significant adverse effect upon the
integrity of the wildlife/green corridors identified in the Local
Development Plan.
In the opinion of the Planning Authority, the proposed house is contrary
to Policy 7.2 and 10.1 of the Stirling Local Development Plan in that:
a)
The proposed scale, bulk and massing of the house
development and car parking will not integrate visually with the
parkland setting of Holmehill and would be visually disruptive to
the amenity of the Conservation Area.
b)
A suitable access cannot be achieved without the demolition of
the existing wall and gate piers at Holmehill Lodge and the
removal of a number of the large, mature trees which contribute
to the special architectural, townscape, or historic character of
the Conservation Area. The proposal will not therefore preserve
the landscape qualities of the Dunblane Conservation Area.
In the opinion of the Planning Authority, the proposed house is contrary
to Policy 7.3 of the adopted Stirling Local Development Plan in that the
development cannot be delivered without the demolition of the existing
wall and gate piers at Holmehill Lodge, which will adversely affect the
Listed Building and its setting.
107
(iv)
In the opinion of the Planning Authority, the proposed housing is
contrary to Primary Policy 8 of the Stirling Local Development Plan in
that the applicant has not provided sufficient information to enable the
Council to fully consider the impact of the proposed development on the
flora and fauna of the woodland area.
LR139 APPLICATION FOR REVIEW
Proposed Replacement of Existing White Timber Windows with New White vPVC
Sash and Case Windows and Replacement of Existing White Timber Door and
Fanlight, Oak Timber Door with New American Light Oak uPVC Doors and
Fanlight – 6 Westerton Drive, Bridge of Allan, FK9 4AX – Miss K Clark
Application No: 16/00599/FUL
At its meeting on 23 January 2017, Members had considered a Notice of Review
submitted by the Applicant’s Agent, seeking a review of the decision by the Appointed
Officer of the Council to refuse planning permission for proposed replacement of
existing windows and doors at 6 Westerton Drive, Bridge of Allan.
At that meeting, the Local Review Body agreed:1.
that there was insufficient information before it to decide the matter without
further procedure;
2.
that an unaccompanied site visit take place;
3.
that the matter be duly referred to a future meeting of the Local Review Body.
An unaccompanied site visit had taken place on 2 March 2017, immediately prior to
this meeting.
The Legal Adviser described the proposal, the reasons for the Appointed Officer’s
decision and the grounds for the Notice of Review and responded to questions from
Members.
Details of relevant policies had been provided to Members.
The applicant had provided a sample of the type of replacement materials which were
being proposed, in response to a request from Members.
Councillor Alycia Hayes, seconded by Councillor Jim Thomson, proposed that the
officer decision be upheld and the review refused. Councillor Danny Gibson recorded
that he did not wish to express a view. Accordingly, the majority decision was carried.
Decision
The Local Review Body agreed:1.
that there was sufficient information before it to decide the matter without
further procedure;
108
2.
that, having considered the Notice of Review and other supporting documents
submitted by the Applicant and the other papers submitted by the Planning
Authority and Interested Parties, having inspected the site, and having regard
to the whole circumstances, to refuse the review for the following reasons:(i)
In the opinion of the Planning Authority, the application is contrary to
Primary Policy 7 and Policy 7.2 of the Stirling Local Development Plan,
September 2014, in that the design and materials of the proposals are
not deemed to preserve or enhance the visual amenity or the character
of the Conservation Area.
(ii)
In the opinion of the Planning Authority, the application is contrary to
Policy 7.5 of the Stirling Local Development Plan, September 2014, in
that the proposed window types are not appropriate in terms of design,
materials or glazing.
(iii)
In the opinion of the Planning Authority, the application is contrary to
SG37 Historic Environment Windows and Doors since the proposals
are not deemed appropriate to the age or character of the property.
The Chair declared the Meeting closed at 12.20 am
109
THIS REPORT RELATES
TO ITEM 4I
ON THE AGENDA
STIRLING COUNCIL
MINUTES of MEETING of the PLANNING & REGULATION PANEL held in the COUNCIL
CHAMBERS, OLD VIEWFORTH, THURSDAY 13 APRIL 2017 at 10.30 am
Present
Councillor Margaret BRISLEY (in the Chair)
Councillor Neil BENNY
Councillor Scott FARMER
Councillor Danny GIBSON
Councillor Graham LAMBIE
Councillor Ian MUIRHEAD (from item
PL513)
Councillor Mike ROBBINS
Councillor Christine SIMPSON
Councillor Jim THOMSON
In Attendance
Jim Boyle, Chief Officer – Finance, Localities & Infrastructure
Jane Brooks-Burnett, Senior Planning Officer, Localities & Infrastructure
Christina Cox, Planning & Building Standards Manager, Localities & Infrastructure
Jay Dawson, Team Leader – Development Management, Localities & Infrastructure
Mark Laird, Planning Officer, Localities & Infrastructure
Sian Lower, Communications Officer, Children, Communities & Enterprise
Jim McGregor, Network Management Team Leader, Localities & Infrastructure
Neil Pirie, Senior Control Development Officer, Localities & Infrastructure
Iain Strachan, Chief Officer – Governance (Clerk to item PL513)
Sheila McLean, Governance Officer, Localities & Infrastructure (Clerk from item PL514)
Mary Love, Committee Officer, Localities & Infrastructure (Minutes)
Also Present
Councillor Graham Houston
Councillor Alasdair Macpherson
PL508 APOLOGIES AND SUBSTITUTIONS
There were no apologies or substitutions.
Agenda
The Chair intimated her intention to alter the order of the Agenda. The items were taken in
the order minuted below.
PL509 DECLARATIONS OF INTEREST
There were no declarations of interest.
110
PL510 URGENT BUSINESS BROUGHT FORWARD BY THE CHAIR
There were no items of urgent business.
PL511 MINUTES – PLANNING & REGULATION PANEL – 28 FEBRUARY 2017
Decision
The Panel agreed to approve the Minutes of Meeting held on 28 February 2017 as
an accurate record of proceedings.
PL512 PLANNING PERMISSION IN PRINCIPLE FOR RESIDENTIAL DEVELOPMENT,
ACCESS, OPEN SPACE, LANDSCAPING AND ASSOCIATED WORKS AT LAND
SOME 100 METRES NORTH OF DUNBLANE CEMETERY, BARBUSH, DUNBLANE
– GLADMAN DEVELOPMENTS – 16/00774/PPP
Gladman Developments Limited were seeking planning permission in principle for
residential development at Barbush in Dunblane. A planning permission in principle
application meant that details such as layout, housing types, parking, landscaping etc.
were confirmed in future application(s). The application was brought to Planning &
Regulation Panel as it was a Major planning application under the terms of The Town
and Country Planning (Hierarchy of Developments) (Scotland) Regulations 2009.
The Planning Officer introduced the report and provided information on the background
of the application and the recommendations detailed within the report. The report
provided information on (a) the site; (b) the proposal; (c) previous history; (d)
Development Plan policy; (e) assessment; and (f) consultations.
The Planning Officer responded to a number of questions from Members.
Decision
The Panel agreed to approve the application subject to the conditions set out in
Appendix 1 and a Section 75 legal agreement to address affordable housing, play and
waste contributions.
(Reference: Report by Senior Manager – Infrastructure (Localities & Infrastructure)
dated 6 April 2017, submitted).
Councillor Ian Muirhead joined the meeting at this point of the proceedings.
PL513 RE-CONSTRUCTION OF EXISTING OVERBRIDGE AT OVERBRIDGE TO NORTH
WEST OF KERSE ROAD ROUNDABOUT, KERSE ROAD, STIRLING - NETWORK
RAIL - 17/00002/FUL – HEARING
The application had been referred to Planning and Regulation Panel at the request of
Councillor Gerry McLaughlan in order to allow the Panel to assess the potential
impacts of the application on the Stirling City area as a result of the Kerse Road
closure.
Councillor McLaughlan had also made a request for a Hearing.
111
At its meeting on 28 February 2017, the Panel agreed to defer consideration of the
application to a hearing to take place at a future meeting of the Panel.
The Chair outlined the process for the Hearing.
The Chair informed the Panel that this application would not be taking into
consideration the proposed road closure and that the decision for that matter would
come to a future Planning & Regulation Panel Meeting under regulatory items once
the transport assessment and traffic management plan had been submitted.
The question arose within the Panel with regard to how they could consider this
application without having all the relevant stipulations and guidance available and
without considering the effect the road closure would have on traffic, due to no traffic
assessment plan and traffic management plan being available at this time.
The Planning & Building Standards Manager advised that how and when the
development was to be constructed was not a material planning consideration. The
traffic management plan differed because of the length of time proposed for a potential
new traffic management arrangement to be put in place, therefore it was felt that a
traffic assessment would look at what the traffic management arrangements would be
and it was common in circumstances such as these for applications to be assessed
separately and to apply a negative suspensive condition, as with this application. The
Planning & Building Standards Manager clarified that a negative suspensive condition
meant enforcement which prohibited development unless conditions had been met,
therefore no consent would be given to proceed with the development until this had
been accomplished.
Discussion then took place around traffic mitigation and it was noted that around twenty
two thousand vehicles were displaced during the temporary road closure in February
this year. The Network Management Team Leader advised that officers had been in
the community assessing the traffic during the temporary closure and that the main
issues were down to local knowledge. Junctions were affected by congestion which
caused blockages in the traffic flow. He added that work regarding final mitigation
measures was still ongoing.
The Chair highlighted to the Panel that the discussion was veering towards traffic
issues, which were not relevant for consideration at this time.
In response to a question from a Member as to what the legal case would be if the
Panel considered/agreed today’s application rather than defer until receipt of the traffic
assessment, the Planning & Building Standards Manager explained that the Planning
Authority had a duty to determine a planning application when it was ready and the
view of the Planning Authority was that this particular application was ready to be
determined, subject to a negative suspensive condition.
Applicant’s Agent
Nicola Slaven, Town Planner, presented an overview on behalf of Network Rail, in
support of the application, which outlined plans for routes to be electrified within the
Stirling-Dunblane-Alloa rail line. It was noted that this work was planned to be
completed by December 2018. The work was part of a wide range of an extensive
programme throughout Scotland and would deliver significant benefits on the Stirling
– Dunblane – Alloa route, which would include improvement in peak capacity and
reduced travel times between Glasgow and Edinburgh. Network Rail would now have
to comply with new standards of wire heights. A temporary bridge was planned to be
112
used and it was hoped to seek a one way traffic flow during this period. Network Rail
were working closely with the Environmental Health Office. Network Rail were
requesting approval of this application, which would provide a modern structured
bridge that would enhance pedestrian provision and would utilise the existing footprint.
Nicola Slaven then responded to a number of questions from the Panel. In response
to a particular question from a Member around the impact caused to the programme,
should the Panel refuse the application, Ms Slaven replied that it was difficult to say at
this stage and added that Network Rail would have to reflect on this decision and look
for a new approach, however, there was an option to appeal to the Scottish
Government. She added that this would have an impact on programme delivery.
The design of the proposed bridge was discussed at length and Members questioned
whether any thought had been given to produce a more innovative bridge to mirror the
£8.4m bridge already provided by Stirling Council. Nicola Slaven responded by
informing the Panel that as Kerse Road was a major route, the proposed bridge design
had to serve a purpose and meet certain standards such as safety and containment,
hence the concrete parapet to protect pedestrians from electrocution. Glass and steel
would therefore be inappropriate for this purpose.
Paul Reilly, Programme Manager added that Network Rail would need to reflect on
this decision, should it be made, and highlighted that the priority was to deliver in order
for new trains to run by December 2018 and if this was not met within this timescale,
Network Rail would not be able to proceed with electrifying trains on this route.
Objectors
Andrew Rettie, Managing Director, McCaskie Country Stores, introduced himself to the
Panel and added that he was invited last week to attend today’s meeting, however,
due to the decision not to discuss the effect of traffic impact today, Mr Rettie remarked
that he was now faced with a planning decision and questioned why he was at the
meeting. The Chair advised Mr Rettie that he was being given the opportunity to talk
about the disruption and impact this work would have on his business.
Andrew Rettie went on to provide an overview of his business, which was long
established and employed 55+ staff. He highlighted that Network Rail knew about
these works for 4 years but had only given businesses 4 months to prepare. He went
on to discuss the effect the temporary closure in February had on his business, which
saw a huge downfall in customers coming into the premises. The potential traffic
impact on his business due to the possible long term closure of Kerse Road would
result due to: lack of a traffic assessment; road blockages; the increase in commute
time and the impact on the local neighbourhood. He outlined the impact to trade and
the potential monetary loss, estimated at hundreds of thousands of pounds, future
trade and the added cost and stress to his business and other surrounding businesses.
It was also the opinion that twelve months closure was unacceptable. Whilst it was
understood the work had to take place, it was thought that a full revision of the
construction process to reduce time should be considered.
The Chair thanked Mr Rettie for his presentation.
Braehead Community Council
Chris Kane addressed Members of the Panel on behalf of Braehead Community
Council with regard to their objection to this application. He noted that whilst he could
not fault Network Rail’s willingness to engage, he did fault their ability to provide the
113
information necessary for meaningful dialogue and input. He highlighted that the local
communities and local businesses would have to bear a cost if this application was
approved. The cost was unknown because a complete traffic assessment had not
been shared with the local people and information gained arrived the previous week,
meaning there was limited time for careful consideration. Over twenty thousand
vehicle journeys a day would need to find an alternative route and many of them would
drive through Braehead and Broomridge, regardless of where any official diversion
might be due to local knowledge having an effect on diversionary signposts. Safety
issues regarding children walking to school and elderly people attending community
centres or community shops could also be jeopardised however at present this was
unknown due to no information on traffic assessment being available. The length of
the proposed closure of twelve months was also highlighted. Members were asked to
consider delaying a decision until a later date to allow Network Rail and Stirling Council
time to produce the traffic assessment and work with locals to mitigate any problems.
It was also viewed that a delay would allow Network Rail time to look at the reduction
of the proposed closure time. Mr Kane went on to address Members and added that
if they were unable to agree with this, Braehead Community Council would ask
Members to consider amending condition 1 of the planning permission to say “ in
consultation with Transport Development and Braehead Community Council” in order
that the community continue to be heard in the road closure process.
The Panel had no questions for Mr Kane.
Local Member
Councillor Gerry McLaughlan addressed the Panel Members and echoed the views
and concerns of Braehead Community Council and local businesses. Councillor
McLaughlan also expressed concern around pedestrian safety and highlighted that
Glasgow Road was the most dangerous road in Stirling and that it was important to
carry out a traffic assessment. Councillor McLaughlan addressed para 1.1 in the
summary of the application and added that this defied logic for the Panel to grant
approval. He also highlighted that although work in the Braehead and Riverside were
recognised, large areas of the community had not been consulted, which included
residents in Linden Avenue who advised Councillor McLaughlan that they had not
received any documents advising of the proposed work to be carried out. Councillor
McLaughlan also added that if a transport assessment had been included with the
application, comments could have been made on mitigation and if the application went
to recommendation, a transport assessment must go out to the public. Councillor
McLaughlan asked Members of the Panel to consider allowing the traffic assessment
to be brought to panel and for the design of the bridge to be looked at again.
Following discussion around the length of the closure, the Chair reminded Members
that this was not relevant and that discussion should be around the officer
recommendations within the planning application. The Planning and Building
Standards Manager also reminded Members that this Panel could not agree to a road
closure.
The Chair thanked Councillor McLaughlan for his presentation.
Councillor McLaughlan left at this point in the proceedings.
The Chair sought clarification with the Planning and Building Standards Manager
should the Panel defer a decision today, would there be any onus on the application
to look at further design options. The Planning and Building Standards Manager
advised that if the Panel had concerns regarding the design of the bridge, their decision
114
would be ultimately based on design and going forward, any alternative design within
a future application would be down to the Applicant. The Panel were advised that they
would have to agree to refuse the application, in order for consideration of a new
design to be presented in a future application.
Discussion took place around whether the Applicant could withdraw their application,
due to lack of consultation with businesses and the local community and to allow for
construction methods to be looked at further. The Planning and Building Standards
Manager advised that it was the Applicant’s decision whether or not to withdraw the
application, however, this opportunity had now been missed as it had reached Panel.
The Chair outlined the options available to the Panel, which were:1. to refuse the application and set out the reasons for this which would be based on
the design of the bridge, material consideration, not having the traffic assessment
information and economic impact assessment available for consideration.
2. to defer the application for a future meeting of the Panel or its equivalent, which
would mean the Panel accepted the current design of the bridge, therefore there
would not be any scope to change the design.
A third option was also put forward to agree the recommendations with an alternative
condition, which would require to be discharged by the Panel, with the application then
coming back to a future Panel to consider all options.
The Chair advised that she did not suggest option 3 as she was under the impression
if the Panel were to approve the decision and add conditions, it would weaken the
Panel’s position in the event of an appeal. The Planning and Building Standards
Manager confirmed that there would not be any area for appeal, as the application
would have been approved by the Panel.
The Panel then proceeded to consider the application.
Decision
The Panel agreed to not determine the application but to continue consideration to a
future meeting of the Panel or its equivalent, which Panel would again consider the
application by way of a Hearing, and that for the reason that the potential traffic impacts
arising from the period of construction in respect of the proposed development are
unknown, and it is also unknown if appropriate mitigation measures can be put in place
without detriment to the functioning of the road network, residential amenity, pedestrian
safety and the local economy, and as such the potential traffic impacts (not yet known)
cannot be appropriately dealt with through a planning condition.
It was also agreed to record within the Minute that the Panel requested the Applicant
work with the Planning Authority and consult with the local community and businesses
on this regard.
(Reference: Report by Senior Manager – Infrastructure (Localities & Infrastructure)
dated 6 April 2017, submitted).
In terms of Standing Order 39, the Panel adjourned at 12.20 pm for a comfort break.
The meeting reconvened at 12.40 pm with the same Members present.
115
PL514 RESIDENTIAL DEVELOPMENT OF UP TO 433 HOMES, 0.7 HECTARES OF
EMPLOYMENT LAND, NATURE PARK, ROUNDABOUT AND ASSOCIATED
INFRASTRUCTURE AT LAND TO SOUTH OF BANNOCKBURN ROAD AND
NORTH WEST OF BOWLING CLUB, MAIN STREET, COWIE - TAYLOR WIMPEY
UK LTD - 14/00546/PPP
Taylor Wimpey were seeking planning permission in principle for residential
development on a site on the western edge of Cowie. A planning permission in
principle application meant that details such as, housing types etc. were confirmed in
future application(s). The application was brought to Planning & Regulation Panel as
it was a Major planning application under the terms of The Town and Country Planning
(Hierarchy of Developments) (Scotland) Regulations 2009.
Councillor Alasdair MacPherson had made a request for a Hearing.
The Panel was advised that the Applicant had indicated they would not participate in
a Hearing and had requested that the Panel determine the application today.
The Chair advised that Councillor Alasdair MacPherson had asked to address the
Panel. The Clerk ruled that in terms of Standing Order 106h, he could only do this at
a Hearing to ensure all interested parties were afforded an equal opportunity.
No further discussion took place on the application.
The Panel agreed:1.
to defer consideration of the application pending a site visit and Hearing to take
place at a future Panel meeting;
2.
to remit to officers to explore the practicalities of holding the Hearing at a venue
within the local community.
(Reference: Report by Senior Manager – Infrastructure (Localities & Infrastructure)
dated 6 April 2017, submitted).
PL515 RESIDENTIAL DEVELOPMENT OF UP TO 67 DWELLINGS, EMPLOYMENT
LAND, ROADS, LANDSCAPING, NATURE PARK AND DRAINAGE AT LAND
REAR OF BOWLING GREEN, MAIN STREET, COWIE - OMNIVALE LTD 14/00652/PPP
Omnivale Limited were seeking planning permission in principle for residential
development on a site on the western edge of Cowie. A planning permission in
principle application meant that details of housing types etc. were confirmed in future
application(s). The application was brought to Planning & Regulation Panel as it was
a Major planning application under the terms of The Town and Country Planning
(Hierarchy of Developments) (Scotland) Regulations 2009.
Councillor Alasdair MacPherson had requested a Hearing.
No further discussion took place on the application.
116
Decision
The Panel agreed:1.
to defer consideration of the application pending a site visit and Hearing to take
place at a future Panel meeting;
2.
to remit to officers to explore the practicalities of holding the Hearing at a venue
within the local community.
(Reference: Report by Senior Manager – Infrastructure (Localities & Infrastructure)
dated 6 April 2017, submitted).
PL516 ERECTION OF 185 DWELLING HOUSES, FORMATION OF NEW VEHICULAR
ACCESS, ROADS, SUDS, OPEN SPACE AND OTHER ASSOCIATED
ENGINEERING OPERATIONS AT LAND ADJACENT TO NORTH OF NEWPARK
FARMHOUSE, COXITHILL ROAD, ST NINIANS, STIRLING - OGILVIE HOMES LTD
- 15/00669/FUL
Ogilvie Homes were seeking detailed planning permission to build one hundred and
eighty five houses on a site at Newpark Farm, St Ninians. The application site, which
extends to approximately 20.7 acres (8.38 hectares), was an allocated Housing Site
(Policy Ref H058), as identified in Stirling Council’s adopted Local Development Plan.
Established residential areas surround the site to the east and north and typically these
areas were characterised by buildings of primarily two storeys in height and display a
variety of architectural styles and materials. The application was before the Planning
and Regulation Panel, as it was a major planning application under the terms of the
Town and Country Planning (Hierarchy of Developments) (Scotland) Regulations
2009 and the Council has a financial interest in the development.
The Team Leader, Development & Management introduced the report and provided
information on the background of the application and the recommendations detailed
within the report. The report provided information on (a) the site; (b) the proposal; (c)
previous history; (d) Development Plan policy; (e) assessment; and (f) consultations.
The Team Leader, Development & Management responded to a number of questions
from Members.
Decision
The Panel agreed that it was minded to grant approval of the application subject to
planning conditions and the provision of a legal agreement to secure the provision of
contributions for education, waste and transport. In addition the legal agreement will
seek to ensure the provision of affordable housing.
(Reference: Report by Senior Manager – Infrastructure (Localities & Infrastructure)
dated 6 April 2017, submitted).
The Chair declared the Meeting closed at 1.10 pm
117
STIRLING COUNCIL
THIS REPORT RELATES
TO ITEM 7
ON THE AGENDA
STIRLING COUNCIL
LOCALITIES &
INFRASTRUCTURE
22 JUNE 2017
NOT EXEMPT
APPOINTMENTS TO EXTERNAL ORGANISATIONS, WORKING GROUPS AND
STATUTORY RELIGIOUS REPRESENTATION ON EDUCATION COMMITTEE
1
2
SUMMARY
1.1
At its meeting on 24 May 2017, Council made a number of appointments to
Committees, Panels, Working Groups and External Organisations.
1.2
This report invites Council to make a number of further appointments to
certain Groups which will help support the Council’s operational activities and
which should be made in advance of the review of the current
decision-making arrangements, as detailed in paragraph 3 below.
OFFICER RECOMMENDATIONS
The Council agrees:2.1
to appoint six Elected Members to the Housing Advisory Group;
2.2
to appoint four Elected Members to the Stirling Local Development Plan/Local
Transport Strategy Group;
2.3
to appoint three Elected Members to the Broadband Delivery Group;
2.4
to appoint four Elected Members to the Beauly to Denny Power Line Legacy
Steering Group;
2.5
to delegate to the Chief Officer – Governance to undertake an appointments
process to fill any vacancies that may arise among the public representation
on the Beauly to Denny Power Line Legacy Steering Group;
2.6
to appoint the Leader of the Council, Depute Leader of the Council and
Convener of the Community Planning & Regeneration Committee to the
Community Planning Partnership Leadership Group;
2.7
to appoint Mary Rennie as the Roman Catholic Church statutory religious
representative on the Education Committee; and
118
2.8
3
to note the above may be subject to review to reflect the outcome of the
review of the current political decision-making arrangements which the Chief
Officer – Governance is to conduct and report back to a future Council, which
may be within the next six months.
CONSIDERATIONS
3.1
Housing Advisory Group
3.1.1
The purpose of the group is to allow tenants to participate in cross
party discussion of issues relevant to the delivery and development of
the housing service.
3.1.2
The Housing (Scotland) Act 2001 requires Social Landlords, including
Councils, to consult tenants on proposed changes to services that will
impact on the service they receive. This includes proposals to
increase rent or service charges. Landlords must also take account of
the views of tenants when making decisions on such changes.
3.1.3
The Group currently meets on a bi-monthly basis.
3.1.4
Membership of the Group comprises 15 Tenant representatives and
six Elected Members, namely:





3.2
Portfolio Holder for Housing (Chair)
Housing Opposition Spokesperson
2 other Members of the Administration
1 other Member of the Opposition
In the previous Council term, membership included the sitting
Green Party Member.
3.1.5
Council is invited to seek the agreement of the relevant Members and
confirm the appointment of Councillor Evelyn Tweed as Chair,
Councillor Martin Earl and Councillor Alasdair Tollemache to the
Housing Advisory Group;
3.1.6
Council is further invited to nominate 2 other Members of the
Administration and 1 other Member of the Opposition to membership
of the Housing Advisory Group.
Stirling Local Development Plan/Local Transport Strategy Group
3.2.1
On 22 April 2010, Council established the Local Development Plan
Group to consider papers relating to the Local Development Plan
before their submission to Council. The Group was empowered to
recommend amendments to the Plan for approval at Council.
3.2.2
At its meeting on 10 December 2015, Council agreed to extend the
remit of the Group to inform the Local Transport Strategy.
3.2.3
The Group meets on an ad-hoc basis.
3.2.4
Council is invited to appoint 4 Members to membership of the Stirling
Local Development Plan/Local Transport Strategy Group.
119
3.3
3.4
Broadband Delivery Group
3.3.1
On 2 May 2013, Council established the Broadband Advisory Group,
comprising three Elected Members and up to six community
representatives drawn from the community, to provide expertise and
guidance to the Council in relation to the implementation of the
‘Broadband Strategy – Improving Internet Connectivity across Stirling.’
3.3.2
At its meeting on 3 March 2016, Council agreed to change the format
of the group to improve delivery against the Council’s objectives for
broadband connectivity and to expand the membership to include
representatives from the Rural Community Area Forums. The Group
was renamed the Broadband Delivery Group.
3.3.3
The Group reports progress to the Finance and Economy Committee
and meets on an ad-hoc basis.
3.3.4
Council is invited to appoint three Elected Members to the Broadband
Delivery Group.
Beauly to Denny Power Line Legacy Steering Group
3.4.1
On 11 March 2010, Council established the Beauly to Denny Power
Line Steering Group to oversee the Council’s response to the decision
by the Scottish Government to grant planning consent for the Beauly
to Denny Overhead Power Line and to protect the interests of Stirling
residents.
3.4.2
On 1 March 2012, Council noted the Scottish Government’s decision
to approve Scottish Power Transmission’s Stirling Visual Impact
Mitigation Scheme proposals and to replace the Steering Group with
the Beauly to Denny Power Line Legacy Steering Group with a new
remit.
3.4.3
The Legacy Group comprised four Elected Members, with at least one
Elected Member representing each political group, who was also a
Member from either the Dunblane & Bridge of Allan, Castle or
Bannockburn wards.
3.4.4
Council also agreed to appoint three community representatives as
members of the Group.
3.4.5
The Legacy Group last met in February 2016, but due to a number of
remaining issues, it is proposed that the Group be re-established.
3.4.6
The three public representatives appointed to the Group, namely
Tommy Brookes, Peter Pearson and Russell Tod, have been asked to
confirm whether or not they wish to continue. If any vacancies occur,
Council is asked to delegate to the Chief Officer – Governance to take
forward an appointments process to fill the vacancy or vacancies.
3.4.7
Council is invited to appoint four Elected Members, with at least one
from each political group, from those Members representing Dunblane
& Bridge of Allan, Stirling North or Bannockburn wards.
120
3.5
Community Planning Partnership Leadership Group
3.5.1
The Community Planning Partnership Leadership Group comprises of
the Leaders and Chief Executives of the main public agencies and
third sector in Stirling (Council, NHS, Police, Fire, College, SVE).
3.5.2
The group is responsible for overseeing and delivering the main
strategic plan for Stirling called the Single Outcome Agreement
(SOA). The purpose of the group is to improve outcomes in Stirling by
taking a partnership approach to big issues such as poverty,
inequalities, health etc and taking a partnership approach on issues
that cannot be tackled by one single agency.
3.5.3
The new Community Empowerment Act makes significant
amendments to community planning. There is now a shared duty on
partners to facilitate and lead the community planning process. There
is also a requirement to replace the Single Outcome Agreement
(SOA) with a Local Outcome Improvement Plan (LOIP).
3.5.4
Dates of forthcoming meetings are as follows:27 June 2017 - 09:30-11:30 29 August 2017 - 09:30-11:30
28 November 2017 - 09:30-11:30
3.5.5
3.6
In line with previous Stirling Council representation, Council is invited
to appoint the Council Leader (Councillor Scott Farmer), Depute
Leader (Councillor Danny Gibson) and Convener of the Community
Planning & Regeneration Committee (Councillor Chris Kane) to
membership of the Community Planning Partnership Leadership
Group.
Education Committee – Statutory Religious Representatives
3.6.1
On 24 May 2017, Council appointed Elected Members to the
Education Committee.
3.6.2
When dealing with any matter relating to the discharge of the
Council’s functions as Education Authority, the membership of the
Education Committee must also include three statutory religious
representatives, in accordance with Section 31 of the Local
Government (Scotland) Act 1994.
3.6.3
On 24 May 2017, the Council appointed three religious
representatives, but it is understood that the representative for the
Roman Catholic Church is unable to fulfil the role. The Church have
now nominated Mary Rennie instead and Council is invited to appoint
Mary Rennie as statutory religious representative on the Education
Committee in place of Rose Hart.
121
4
POLICY/RESOURCE IMPLICATIONS AND CONSULTATIONS
Policy Implications
Equality Impact Assessment
Strategic Environmental Assessment
Serving Stirling
Single Outcome Agreement
Diversity (age, disability, gender, race, religion, sexual orientation)
Sustainability (community, economic, environmental)
Effect on Council’s green house gas emissions
Strategic/Service Plan
Existing Policy or Strategy
Risk
Resource Implications
Financial
People
Land and Property or IT Systems
Consultations
Internal or External Consultations
No
No
Yes
No
No
No
No Effect
No
No
No
No
Yes
No
No
Equality Impact Assessment
4.1
The contents of this report were assessed using the EqIA Relevance
Assessment Form. It was determined that an Equality Impact Assessment
was not required as the vacancies can only be filled by Elected Members of
Stirling Council or individuals nominated by certain religions.
Strategic Environmental Assessment
4.2
This report does not relate to a Plan, Policy, Programme or Strategy therefore
Strategic Environmental Assessment does not apply.
Serving Stirling
4.3
The proposals set out in this report are consistent with the following key
priority:O - Deliver and improve upon access to and speed of internet access across
the Stirling area (in respect of Broadband Delivery Group).
Single Outcome Agreement
4.4
Not applicable.
Other Policy Implications
4.5
None.
122
Resource Implications
4.6
There will be a time commitment for Members appointed.
Consultations
4.7
None.
Tick ( ) to
confirm and
add relevant
initials
Council and Decision Making Committees only
The appropriate Convener(s), Vice Convener(s), Portfolio Holder and
Depute Portfolio Holder have been consulted on this report
The Chief Executive or Director has been consulted on this report as
appropriate
5
AB
BACKGROUND PAPERS
5.1
6
N/A
None.
APPENDICES
Appendix 1 – EqIA Relevance Assessment Form.
Author(s)
Name
Designation
Telephone Number/E-mail
Sheila McLean
Governance Officer
01786 233096
[email protected]
Approved by
Name
Alastair Brown
Date
14 June 2017
Designation
Signature
Director of Localities &
Infrastructure
Service
Reference
123
Appendix 1
Stirling Council: EqIA Relevance Check (June 2014)
Completing this form will help you determine whether or not an equality impact assessment
is required and provide a record of your decision. This is a screening process to help you
decide if the proposal under consideration requires an EqIA - it is not an EqIA and the
impact of the proposal will be determined by the EqIA itself.
The Guidance: Equality Impact Assessment Toolkit June 2014 may help when
completing this form this can be accessed via the following link http://web.stirling.gov.uk/eqia_toolkit.doc
The term proposal used below is intended to include “policy, strategy, service, function,
procedure or project.”
When is an EqIA required?
While each proposal must be considered individually, it is anticipated that an EqIA will
always be required when:
 introducing a new policy/strategy/service/function
 reviewing a current policy/strategy/service/function
 reducing / discontinuing an existing service
 considering budget proposals resulting in any of the above
Reports on technical or procedural matters or which confirm progress on previously
considered proposals, may be less likely to require an EqIA but this can only be determined
by using this form.
SUMMARY DETAILS
1. Title of Proposal:
Appointments to a number
of External Organisations,
Working Groups and
Education Committee.
Service
PBB Ref (if applicable)
Localities & Infrastructure
2. Service, and Lead Officer (Head of Service/ Service Manager) undertaking assessment
Service
Lead Officer
Localities & Infrastructure
Governance (Democratic & Civic)
Iain Strachan
124
3. What is the nature of the proposal? (Tick/complete all that apply)
Review of an existing policy/strategy
Review of an existing service/function
Reduction in an existing service / function
Removal of an existing service
Introduction of a new policy/ strategy
Introduction of new service/function
Other e.g. technical, progress, procedural
report

PBB category e.g. transformational change
4. For proposals with implications for budgets complete the following:
(£ 000s)
Current expenditure on activity
In Council area as a whole
In/for specific community/ies
Total anticipated savings or
proposed increased spend
In/for Council area as a whole
In/ for specific community/ies
Start date for savings/increased spend
End Date for savings/increased spend
Savings/increased spend Year 1
Delivery Timescale and Phasing
Savings/increased spend Year 2
Savings/increased spend Year 3
Savings/increased spend Year 4
Savings/increased spend Year 5
AIMS & OBJECTIVES
Answering questions 5 - 7 will help you decide whether or not your proposal needs to be
accompanied by an EqIA.
5. What longer term outcomes is the proposal expected to achieve?
N/A
6. What are the main aims of this proposal? If this proposal revises an existing policy have
its aims changed?
To appoint Members to allow a number of Groups to operate effectively.
125
7. Who is most likely to be affected by this proposal? Consider current and potential future
service users including people with particular needs, specific geographical communities
and current and prospective employees.
Elected Members of Stirling Council and citizens of Stirling.
POTENTIAL IMPACT
Answering Questions 8 -12 will help you consider the potential impact of the proposal.
8. What potential impact will this proposal have on people in terms of the needs of the public
sector equality duty and the Council’s responsibilities to:



eliminate discrimination, harassment and victimisation
advance equality of opportunity
foster good relations - including the need to tackle prejudice and promote
understanding
See guidance for additional information.
None.
9. Will this proposal have a potential impact on people with “protected characteristics”*?
Please consider all protected groups listed below. A detailed explanation of these is
provided in the guidance.
Group
Impact
Group
Yes/No/Unclear
Impact
Group
Impact
Gender
Reassignment
Race
No
Yes/No/Unclear
Age
No
Disability
No
Marriage
and Civil
Partnership
Religion
and Belief
No
Pregnancy
and Maternity
No
No
Sex
No
Yes/No/Unclear
Sexual
Orientation
No
No
10. Will this proposal have an impact on communities, household groups or individuals with a
higher risk of experiencing poverty? Please answer Yes/No/Unclear. Information on
communities, households and individuals with a higher risk of experiencing poverty is
provided in the guidance.
No.
126
11. Do you already have any evidence that has influenced or shaped this proposal in relation
to people in protected characteristic groups or communities, groups or individuals
vulnerable to poverty? If so please summarise what this evidence includes.
No.
DECISION
12. Based on your responses and any evidence you already have, is an EqIA required for this
proposal? In making your decision please note:

if answering Yes to any part of either questions 9 or 10 an EqIA is required

if answering Unclear to any part of questions 9 or 10 you are strongly advised to
do an EqIA to allow you to comprehensively assess the impact of the proposal

if answering No to any part of questions 9 or 10 please justify your response and
why you consider an EqIA is not required for this proposal in the box below
An EqIA is not required. Vacancies can only be filled by Elected Members of Stirling Council
or individuals nominated by certain religions.
13. Who was involved in making this decision?
Governance Officer and Chief Officer - Governance
Authorisation by Lead Officer (Head of Service / Service Manager)
This decision has been approved
by Chief Officer – Governance
Name Iain Strachan
Title
Chief Officer - Governance
Date
14 June 2017
127
STIRLING COUNCIL
THIS REPORT RELATES
TO ITEM 8
ON THE AGENDA
STIRLING COUNCIL
LOCALITIES &
INFRASTRUCTURE
22 JUNE 2017
NOT EXEMPT
PROGRAMME OF COMMITTEE AND PANEL MEETINGS
AUGUST 2017 – JUNE 2018
1
2
SUMMARY
1.1
At its meeting on 24 May 2017, Council agreed to instruct the Chief Officer –
Governance to prepare a Programme of Meetings for approval by Council in
June 2017.
1.2
This report presents a proposed programme of meetings from August 2017 to
June 2018 for consideration by Council, generally based on the programme
followed during the previous Council term up to March 2017. The draft
programme includes the usual additional meeting of the Planning &
Regulation Panel during the summer recess.
1.3
A number of free weeks are included and these are shown on the
programme.
1.4
During the previous Council term, full meetings of Council took place either in
the morning or evening at different points in the cycle, the meetings in June
and December being held in the morning. Education Committee met in the
evening.
1.5
It is proposed that all meetings commence at 10.00 am. This will have a
positive impact on staffing and other resources.
1.6
No other changes to the decision-making process are proposed at this time.
It is anticipated that a review of the current political decision-making structure
will be considered by Council at its December 2017 meeting, at which time
Members may wish to update or revise the programme to the end of the
Council term in 2022.
1.7
Council is invited to approve the Programme of Committee and Panel
meetings attached as Appendix 2 to this report.
OFFICER RECOMMENDATION
The Council agrees to approve the Programme of Committee and Panel meetings
attached as an Appendix to this report, subject to any changes made following a
review of the current political decision-making structure in December 2017.
128
3
4
CONSIDERATIONS
3.1
At the reconvened meeting of Council on 24 May 2017, Council agreed to
instruct the Chief Officer – Governance to prepare a Programme of Meetings
from August/September 2017 to March 2022 for approval by Council at this
meeting.
3.2
It is anticipated that a review of the current political decision-making structure
will be brought to Council in December 2017. Accordingly, a proposed
programme of meetings for the period August 2017 to June 2018 is presented
for consideration by Council.
3.3
Council is requested to agree the proposed Programme of Meetings as set
out in Appendix 2 to this report, subject to any changes which may be made
following the review.
POLICY/RESOURCE IMPLICATIONS AND CONSULTATIONS
Policy Implications
Equality Impact Assessment
Strategic Environmental Assessment
Serving Stirling
Single Outcome Agreement
Diversity (age, disability, gender, race, religion, sexual orientation)
Sustainability (community, economic, environmental)
Effect on Council’s green house gas emissions
Strategic/Service Plan
Existing Policy or Strategy
Risk
Resource Implications
Financial
People
Land and Property or IT Systems
Consultations
Internal or External Consultations
No
No
Yes
No
No
No
No Effect
No
No
No
No
No
No
Yes
Equality Impact Assessment
4.1
The contents of this report were assessed using the EqIA Relevance
Assessment Form. It was determined that an Equality Impact Assessment
was not required as the proposals are for the continuation of an existing
practice, with some changes to timings of a small number of meetings, which
will have a positive impact on staffing and other resources.
Strategic Environmental Assessment
4.2
This report does not relate to a Plan, Policy, Programme or Strategy therefore
Strategic Environmental Assessment does not apply.
129
Serving Stirling
4.3
Not applicable.
Single Outcome Agreement
4.4
Not applicable.
Other Policy Implications
4.5
None.
Resource Implications
4.6
The proposed programme is based on that used previously and should have
no impact on staff resources.
Consultations
4.7
Group Leaders, Committee Conveners and Vice Conveners, Panel Chair and
Vice Chair and Portfolio Holder, and the Councils Management Team, have
been consulted on the proposed programme.
Tick ()
to
confirm and add
relevant initials
5
The appropriate Convener(s), Vice Convener(s), Portfolio Holder
and have been consulted on this report
NB MBe
MBr ME SF
DG GH CK AL
AM SM ET JT
The Chief Executive or Director has been consulted on this
report as appropriate
AB
BACKGROUND PAPERS
5.1
None.
130
6
APPENDICES
6.1
Appendix 1 – EqIA Relevance Assessment Form.
6.2
Appendix 2 - Proposed Programme of Committee and Panel Meetings August
2017 to June 2018.
Author(s)
Name
Sheila McLean
Designation
Telephone Number/E-mail
Governance Officer
01786 233096
[email protected]
Approved by
Name
Alastair Brown
Date
14 June 2017
Designation
Signature
Director of Localities and
Infrastructure
Service
Reference
131
Appendix 1
Stirling Council: EqIA Relevance Check (June 2014)
Completing this form will help you determine whether or not an equality impact assessment
is required and provide a record of your decision. This is a screening process to help you
decide if the proposal under consideration requires an EqIA - it is not an EqIA and the
impact of the proposal will be determined by the EqIA itself.
The Guidance: Equality Impact Assessment Toolkit June 2014 may help when
completing this form this can be accessed via the following link http://web.stirling.gov.uk/eqia_toolkit.doc
The term proposal used below is intended to include “policy, strategy, service, function,
procedure or project.”
When is an EqIA required?
While each proposal must be considered individually, it is anticipated that an EqIA will
always be required when:
 introducing a new policy/strategy/service/function
 reviewing a current policy/strategy/service/function
 reducing / discontinuing an existing service
 considering budget proposals resulting in any of the above
Reports on technical or procedural matters or which confirm progress on previously
considered proposals, may be less likely to require an EqIA but this can only be determined
by using this form.
SUMMARY DETAILS
1. Title of Proposal:
Programme of Committee
and Panel Meetings from
August 2017 to June 2018.
Service
PBB Ref (if applicable)
Localities & Infrastructure
N/A
2. Service, and Lead Officer (Head of Service/ Service Manager) undertaking assessment
Service
Lead Officer
Localities & Infrastructure
Governance (Democratic & Civic)
Iain Strachan
132
3. What is the nature of the proposal? (Tick/complete all that apply)
Review of an existing policy/strategy
Review of an existing service/function
Reduction in an existing service / function
Removal of an existing service
Introduction of a new policy/ strategy
Introduction of new service/function
Other e.g. technical, progress, procedural
report
PBB category e.g. transformational change
4. For proposals with implications for budgets complete the following:
(£ 000s)
Current expenditure on activity
In Council area as a whole
In/for specific community/ies
Total anticipated savings or
proposed increased spend
In/for Council area as a whole
In/ for specific community/ies
Start date for savings/increased spend
End Date for savings/increased spend
Savings/increased spend Year 1
Delivery Timescale and Phasing
Savings/increased spend Year 2
Savings/increased spend Year 3
Savings/increased spend Year 4
Savings/increased spend Year 5
AIMS & OBJECTIVES
Answering questions 5 - 7 will help you decide whether or not your proposal needs to be
accompanied by an EqIA.
5. What longer term outcomes is the proposal expected to achieve?
N/A
6. What are the main aims of this proposal? If this proposal revises an existing policy have
its aims changed?
To ensure effective continuation of the Council’s decision making process.
133
7. Who is most likely to be affected by this proposal? Consider current and potential future
service users including people with particular needs, specific geographical communities
and current and prospective employees.
Citizens of Stirling, Elected Members and officers.
POTENTIAL IMPACT
Answering Questions 8 -12 will help you consider the potential impact of the proposal.
8. What potential impact will this proposal have on people in terms of the needs of the public
sector equality duty and the Council’s responsibilities to:



eliminate discrimination, harassment and victimisation
advance equality of opportunity
foster good relations - including the need to tackle prejudice and promote
understanding
See guidance for additional information.
Neutral. It is not possible to determine as the proposal relates to a programme of meetings
as part of the decision-making process, but not to the taking of decisions themselves.
9. Will this proposal have a potential impact on people with “protected characteristics”*?
Please consider all protected groups listed below. A detailed explanation of these is
provided in the guidance.
Group
Impact
Group
Yes/No/Unclear
Impact
Group
Impact
Gender
Reassignment
Race
No
Yes/No/Unclear
Age
No
Disability
No
Marriage
and Civil
Partnership
Religion
and Belief
No
Pregnancy
and Maternity
No
No
Sex
No
Yes/No/Unclear
Sexual
Orientation
No
No
10. Will this proposal have an impact on communities, household groups or individuals with a
higher risk of experiencing poverty? Please answer Yes/No/Unclear. Information on
communities, households and individuals with a higher risk of experiencing poverty is
provided in the guidance.
No.
134
11. Do you already have any evidence that has influenced or shaped this proposal in relation
to people in protected characteristic groups or communities, groups or individuals
vulnerable to poverty? If so please summarise what this evidence includes.
No.
DECISION
12. Based on your responses and any evidence you already have, is an EqIA required for this
proposal? In making your decision please note:

if answering Yes to any part of either questions 9 or 10 an EqIA is required

if answering Unclear to any part of questions 9 or 10 you are strongly advised to
do an EqIA to allow you to comprehensively assess the impact of the proposal

if answering No to any part of questions 9 or 10 please justify your response and
why you consider an EqIA is not required for this proposal in the box below
An EQIA is not required as proposals are a continuation of existing practice with some
changes to timings of a small number of meetings, which will have a positive impact on
staffing and other resources.
13. Who was involved in making this decision?
Governance Officer and Chief Officer – Governance
Authorisation by Lead Officer (Head of Service / Service Manager)
This decision has been approved
by the Chief Officer - Governance
Name Iain Strachan
Title
Chief Officer - Governance
Date
13 June 2017
135
Programme of Meetings
Wk
Appendix 2
August 2017 – June 2018
Meeting
Day
Cycle 1
Cycle 2
Cycle 3
Cycle 4
Cycle 5
Planning & Regulation Panel
Tues – 10.00 am
1 August
1
Education Committee
Thurs – 10.00 am
17 August
19 October
11 January
8 March
10 May
2
Public Safety Committee
Tues – 10.00 am
22 August
24 October
16 January
13 March
15 May
Social Care & Health Committee
Thurs – 10.00 am
24 August
26 October
18 January
15 March
17 May
3
Audit Committee
Thurs – 10.00 am
31 August
2 November
25 January
22 March
24 May
4
Planning & Regulation Panel
Tues – 10.00 am
5 September
7 November
30 January
27 March
29 May
Community Planning &
Regeneration Committee
Thurs – 10.00 am
7 September
9 November
1 February
29 March
31 May
FREE WEEK
w/c 2 April
5
Environment & Housing Committee
Thurs – 10.00 am
14 September
16 November
8 February
12 April
7 June
6
Finance & Economy Committee
Thurs – 10.00 am
21 September
23 November
15 February
19 April
14 June
7
FREE WEEK (except cycle 1)
5 December
27 February
1 May
26 June
7 December
1 March
3 May
28 June
8
Planning & Regulation Panel
26 September
Stirling Council
28 September
Planning & Regulation Panel
Tues – 10.00 am
Stirling Council
Thurs – 10.00 am
October School Week – w/c Monday 9 October 2017
Good Friday – 30 March 2018
Easter Monday – 2 April 2018
Easter School Break – w/c 2 & 9 April 2018
FREE WEEKS
w/c 2 & 9 October
136
137
STIRLING COUNCIL
THIS REPORT RELATES
TO ITEM 9
ON THE AGENDA
STIRLING COUNCIL
LOCALITIES AND
INFRASTRUCTURE
22 JUNE 2017
NOT EXEMPT
STIRLING COUNCIL DRAFT ACCOUNTS 2016/17
1
2
SUMMARY
1.1
The draft Stirling Council Accounts for the year to 31 March 2017 have been
prepared for audit. The Local Authority Accounts (Scotland) Regulations
2014 require the draft accounts to be submitted to the appointed auditor no
later than 30 June 2017, and that Elected Members must consider the
unaudited accounts at a meeting to be held no later than 31 August 2017.
1.2
Given the early completion of the 2016/17 accounts closure process, the draft
accounts were issued to the appointed auditor on 5 June 2017 to enable the
commencement of audit work.
1.3
All Members have received electronic copies of the accounts. They have also
been placed on the public website at
http://www.stirling.gov.uk/services/council-and-government/councilinformation-performance-and-statistics/annual-accounts.
1.4
This report outlines the key features of the financial position displayed in the
2016/17 draft accounts, incorporating a brief overview of the final revenue
and capital outturns for both the General Fund and Housing Revenue
Account (HRA).
1.5
The draft accounts show the Council ending the year with uncommitted
General Fund balances of £8.152m (4.0% of the 2016/17 budget) and HRA
balances of £0.736m. Although the reported outturns are expected to
represent the final positions for 2016/17, the figures remain subject to audit.
RECOMMENDATION(S)
The Council agrees to:2.1
note the General Fund and HRA revenue and capital outturn positions as at
31 March 2017;
2.2
note the position in terms of the Council’s share of the net pension liability of
the Local Government Pension Scheme; and
138
2.3
3
approve the updating of the 2017/18 General Services Capital Programme
budget to reflect additional carry forward commitments and virements of
£1.049m as set out in paragraph 3.6.
CONSIDERATIONS
3.1
The key features of the financial position displayed in the draft Accounts are
set out below.
General Fund Revenue
3.2
Details of final revenue outturns were outlined in a report to the Corporate
Management Team on 20 June 2017.
3.3
The report outlined that service budgets were reporting an overspend position
of £1.167m, however this overspend position was being more than offset by
favourable variances across corporate budgets, and in particular savings of
£2.3m from loan charges.
3.4
After taking account of other issues affecting revenue budgets, including
severance payments, the net call on reserves was £1.876m, leaving year-end
reserves at £8.152m, 4.0% of budget.
General Services Capital
3.5
The General Services Capital Programme reported expenditure of £28.127m
against a full year budget of £32.106m representing slippage of £3.979m. The
most significant capital projects undertaken during the year included Sports
Village - National Curling Academy, Roads Improvements, Energy Efficient
Street Lighting and St Margaret’s and St Ninians Primary School new builds.
3.6
£2.930m of the £3.979m slippage was previously approved by Council in the
General Services Capital Programme 2017/18 to 2021/22, presented at the
Special Council Meeting on 23 February 2017. The balance of £1.049m is
detailed in Appendix 3 and requires approval.
HRA Revenue
3.7
Stirling Council owns 5,587 houses for which it charges rent. All expenditure
associated with these houses must be funded from the rental income
generated. Any surplus or deficit at the end of the year is transferred into or
out of the HRA balances. For 2016/17, the transfer of a net surplus of
£0.250m resulted in HRA balances of £0.736m.
HRA Capital
3.8
The Housing Capital Programme reported expenditure of £12.561m, an
overspend of £2.890m against a budget of £9.671m. This overspend was due
to the completion of previously slipped ‘New Build’ Programmes and
additional spending on property acquisitions which was offset by additional
grant income and house sales of £2.057m. This resulted in borrowing of
£0.955m in the year against a budget of £0.122m.
139
Pension Costs
4
3.9
Under International Accounting Standard 19 (IAS19), the Council is required
to disclose information regarding the pension fund assets and liabilities of the
Local Government Pension Scheme. Hymans Robertson, an independent
firm of actuaries, has calculated a net liability position on the Scheme as at 31
March 2017, with Stirling Council’s share being £315.821m. This represents
an increase of £99.592m when compared with the net liability position of
£216.229m as at 31 March 2016.
3.10
The increase in the net liability position is principally due to a decrease in the
net discount rate for the year to 31 March 2017, which is used to place a
value on the pension fund liabilities. The negative impact of the decreased
discount rate on pension fund liabilities however, has been partially offset by
an increase in pension fund assets.
3.11
Results from the most recent triennial valuation of the Local Government
Pension Scheme (as at 31 March 2017) are expected around December
2017, and will confirm the level of employer contributions to the Scheme for
the years 2018/19 to 2020/21. Negotiations continue with the Pension
Scheme Actuary to ensure that there will be no significant increases to
employer’s contributions arising from the valuation exercise.
POLICY/RESOURCE IMPLICATIONS AND CONSULTATIONS
Policy Implications
Equality Impact Assessment
Strategic Environmental Assessment
Serving Stirling
Single Outcome Agreement
Diversity (age, disability, gender, race, religion, sexual orientation)
Sustainability (community, economic, environmental)
Effect on Council’s green house gas emissions
No
No
No
Yes
No
No
No Effect
Strategic/Service Plan
Existing Policy or Strategy
Risk
Resource Implications
Financial
People
Land and Property or IT Systems
Consultations
Internal or External Consultations
Equality Impact Assessment
4.1
The contents of this report were considered under the Council’s Equality
Impact Assessment process and were assessed as not relevant for the
purpose of Equality Impact Assessment.
Yes
Yes
No
Yes
No
No
Yes
140
Strategic Environmental Assessment
4.2
The contents of this report were considered under the Environmental
Assessment (Scotland) Act 2005 and a Strategic Environmental Assessment
is not required.
Serving Stirling
4.3
Not applicable.
Single Outcome Agreement
4.4
The contents of this report will generally assist the Council in meeting the
objectives of the Single Outcome Agreement topics and themes.
Other Policy Implications
4.5
Following consideration of the policy implications of this report, no further
relevant issues have been identified.
Resource Implications
4.6
The resource implications are as set out in this report.
Consultations
4.7
The report is based on information provided by all Services.
Tick ( )
to confirm
The appropriate Convener(s), Vice-Convener(s), Portfolio Holder and
Depute Portfolio Holder have been consulted on this report
The Chief Executive or Director has been consulted on this report as
appropriate
5
MB
AL
N/A
BACKGROUND PAPERS
5.1
Finance & Economy Committee 2 February 2017: General Services Capital
Programme 2016/17 Progress Report.
5.2
Finance & Economy Committee 2 February 2017: General Fund Revenue
Budget Outturn and PBB Implementation 2016/17.
5.3
Corporate Management Team 20 June 2017: General Services Capital
Programme 2016/17 Final Outturn.
5.4
Corporate Management Team 20 June 2017: General Fund Revenue Budget
2016/17 Final Outturn.
5.5
Stirling Council 23 February 2017: General Services Capital Programme
2017/18 to 2021/22.
141
6
APPENDICES
6.1
Appendix 1 - EqIA Relevance Assessment Form.
6.2
Appendix 2 - Stirling Council Draft Abstract of Accounts 2016-17.
6.3
Appendix 3 – General Services Capital Programme 2016-17 Additional
Slippage.
Author(s)
Name
Designation
George Murphy
Approved by
Name
Alastair Brown
Date
13 June 2017
Tel. No./Extension
Accounting Operations Manager
Designation
Tel: 01796 233356
[email protected]
Signature
Director of Localities and
Infrastructure
Reference
2016/17 Draft Accounts Report.doc
142
143
Appendix 1
Stirling Council: EqIA Relevance Check (June 2014)
Completing this form will help you determine whether or not an equality impact assessment is
required and provide a record of your decision. This is a screening process to help you decide if
the proposal under consideration requires an EqIA - it is not an EqIA and the impact of the
proposal will be determined by the EqIA itself.
The Guidance: Equality Impact Assessment Toolkit June 2014 may help when completing this
form this can be accessed via the following link - http://web.stirling.gov.uk/eqia_toolkit.doc
The term proposal used below is intended to include “policy, strategy, service, function, procedure
or project.”
When is an EqIA required?
While each proposal must be considered individually, it is anticipated that an EqIA will always be
required when:
 introducing a new policy/strategy/service/function
 reviewing a current policy/strategy/service/function
 reducing / discontinuing an existing service
 considering budget proposals resulting in any of the above
Reports on technical or procedural matters or which confirm progress on previously considered
proposals, may be less likely to require an EqIA but this can only be determined by using this form.
SUMMARY DETAILS
1. Title of Proposal:
Stirling Council Draft
Accounts 2016-17
Service
PBB Ref (if applicable)
All Services
N/A
2. Service, and Lead Officer (Head of Service/ Service Manager) undertaking assessment
Service
Lead Officer
Localities and Infrastructure
Jim Boyle, Chief Finance Officer
3. What is the nature of the proposal? (Tick/complete all that apply)
Review of an existing policy/strategy
Review of an existing service/function
Reduction in an existing service / function
Removal of an existing service
Introduction of a new policy/ strategy
Introduction of new service/function
Other e.g. technical, progress, procedural
report
PBB category e.g. transformational change
√
144
4. For proposals with implications for budgets complete the following:
(£ 000s)
Current expenditure on activity
In Council area as a whole
£204.849million
In/for specific community/ies
Total anticipated savings or
proposed increased spend
In/for Council area as a whole
0
In/ for specific community/ies
Start date for savings/increased spend
End Date for savings/increased spend
Savings/increased spend Year 1
Delivery Timescale and Phasing
Savings/increased spend Year 2
Savings/increased spend Year 3
Savings/increased spend Year 4
Savings/increased spend Year 5
AIMS & OBJECTIVES
Answering questions 5 - 7 will help you decide whether or not your proposal needs to be
accompanied by an EqIA.
5. What longer term outcomes is the proposal expected to achieve?
The Local Authority Accounts (Scotland) Regulations 2014 require the draft accounts to be
submitted to the appointed auditor no later than 30 June 2017, and that elected members
must consider the unaudited accounts at a meeting to be held no later than 31 August 2017.
6. What are the main aims of this proposal? If this proposal revises an existing policy have its
aims changed?
No policy changes
7. Who is most likely to be affected by this proposal? Consider current and potential future service
users including people with particular needs, specific geographical communities and current and
prospective employees.
No implications on service users
145
POTENTIAL IMPACT
Answering Questions 8 -12 will help you consider the potential impact of the proposal.
8. What potential impact will this proposal have on people in terms of the needs of the public sector
equality duty and the Council’s responsibilities to:



eliminate discrimination, harassment and victimisation
advance equality of opportunity
foster good relations - including the need to tackle prejudice and promote
understanding
See guidance for additional information.
Not applicable
9. Will this proposal have a potential impact on people with “protected characteristics”*? Please
consider all protected groups listed below. A detailed explanation of these is provided in the
guidance.
Group
Impact
Group
Yes/No/Unclear
Impact
Group
Yes/No/Unclear
Age
Disability
Marriage
and Civil
Partnership
Religion
and Belief
Pregnancy
and Maternity
Sex
Impact
Yes/No/Unclear
Gender
Reassignment
Race
Sexual
Orientation
10. Will this proposal have an impact on communities, household groups or individuals with a
higher risk of experiencing poverty? Please answer Yes/No/Unclear. Information on
communities, households and individuals with a higher risk of experiencing poverty is provided
in the guidance.
No
11. Do you already have any evidence that has influenced or shaped this proposal in relation to
people in protected characteristic groups or communities, groups or individuals vulnerable to
poverty? If so please summarise what this evidence includes.
EqIAs have been developed to support changes or introductions of policies that have
determined spend in the budgets being monitored
146
DECISION
12. Based on your responses and any evidence you already have, is an EqIA required for this
proposal? In making your decision please note:

if answering Yes to any part of either questions 9 or 10 an EqIA is required

if answering Unclear to any part of questions 9 or 10 you are strongly advised to do
an EqIA to allow you to comprehensively assess the impact of the proposal

if answering No to any part of questions 9 or 10 please justify your response and
why you consider an EqIA is not required for this proposal in the box below
No, the report is a technical report presenting the 2016-17 draft Stirling Council Accounts and
does not have any implications on current policies or service delivery.
13. Who was involved in making this decision?
Jim Boyle, Chief Finance Officer
Authorisation by Lead Officer (Head of Service / Service Manager)
This decision has been approved
by
Name Alastair Brown
Title
Director of Localities and Infrastructure
Date
13 June 2017
147
Appendix 2
Loch Dhu
STIRLING COUNCIL
DRAFT ABSTRACT OF ACCOUNTS
2016-17
148
Page 2 of 72
Annual Accounts - Contents
Independent Auditor’s Report
Management Commentary
Page
3
4
Explanatory & Assurance Statements
Note 13 Asset Revaluation Programme
Note 14 Capital Expenditure and Capital Financing
Page
42
43
Note 15 Long Term Debtors
43
Note 16 Short Term Debtors
Note 17 Cash & Cash Equivalents
43
44
Statement of Responsibilities
Annual Governance Statement
14
15
Note 18 Short Term Creditors
Note 19 PFI and PPP Contracts
44
44
Remuneration Report
20
Note 20 Pension Costs
Note 21 Unusable Reserves
45
48
Principal Financial Statements of the Single Entity
Expenditure and Funding Analysis
25
50
51
Comprehensive Income and Expenditure Statement
26
Movement in Reserves Statement
Balance Sheet
27
28
Note 22 Leases
Note 23 Financial Instruments (FI)
Nature and Extent of Risks Arising From
Note 24
Financial Instruments
Note 25 Related Parties
55
Cash Flow Statement
29
Supplementary Financial Statements
Housing Revenue Account
56
Council Tax Income Account
Non Domestic Rates Income Account
58
59
30
Common Good Funds
60
31
Trust Funds
61
Notes to the Single Entity Financial Statements
General Accounting Policies & Assumptions
General Accounting Policies (where no
Note 1
accompanying note)
Note 2
Accounting Standards Not Yet Adopted
Note 3
Critical Judgements Applied
32
Note 4
Future Assumptions
32
Note 5
Events After The Reporting Period
33
Expenditure and Funding Analysis
Note 6
Note to the Expenditure and Funding Analysis
34
Principal Financial Statements of the Group
Group Comprehensive Income & Expenditure
Statement
Group Movement in Reserves Statement
Group Balance Sheet
Group Cash Flow Statement
53
62
63
64
65
Comprehensive Income and Expenditure Statement
Note 7
Grants and Taxation Income
35
Notes to the Group Financial Statements
Note 8
35
1. Group Accounting Policies
2. Non-Consolidation Interests in Other Entities
3. Financial Results of Associates, Joint Ventures and
Joint Operations
66
68
4. Financial Impact of Group Consolidation
69
External Audit Costs
Statement of Movements in Reserves
Note 9
Note 10
Adjustments Between Accounting Basis and
Funding Basis Under Regulations
General Fund Reserves
36
68
38
Glossary of Terms
Balance Sheet
Note 11 Property, Plant & Equipment
Note 12 Impairments/Downward Revaluations
Glossary of Terms
38
41
70
149
Page 3 of 72
Independent Auditor’s Report
To follow
150
Page 4 of 72
Management Commentary
1.
Introduction
The purpose of the Management Commentary is to inform users of the Annual Accounts and help them assess how Stirling
Council has performed during 2016-17 and understand the year-end financial position as at 31 March 2017. It also provides a
narrative on the financial outlook and the complexities Stirling Council will have to deal with in the financial years 2017-18 and
beyond.
Stirling Council’s financial results are presented in five primary statements (pages 26 to 30): Expenditure and Funding Analysis;
Comprehensive Income and Expenditure Statement; Movement in Reserves Statement; Balance Sheet; Cash Flow Statement.
The accompanying notes to the financial statements set out the accounting policies adopted by Stirling Council to ensure that
the financial statements give a true and fair view of the Council’s financial position and transactions. The format and content of
local authorities’ Annual Accounts are governed by the The Code of Practice on Local Authority Accounting in the United
Kingdom (“the Code”).
2.
About Stirling Council
Stirling Council is one of 32 Councils in Scotland established in 1996 as part of Local Government reorganisation. The Council
covers an area of around 850 square miles, and immediately prior to the recent Local Government Elections (May 2017), had 22
elected Members serving a population of approximately 92,000. The Stirling Council Administration prior to May 2017 was a
coalition of Labour and Conservative members.
A number of factors are impacting on Stirling Council and how it operates as an organisation. An increasing expectation amongst
citizens to have a say in how services are being delivered, a decrease in resources, localities becoming stronger and continued
financial challenges are all a catalyst for change.
As we have built up our relationships with communities, our understanding of their requirements has become better. The
integrated work we currently do in a range of areas, the new locality based approach, our organisational transformation and our
work on a City Region Deal, will mean significant changes in the way we deliver our services over the next five years.
These challenges which face Stirling Council over the next five years will be the focus of work in our two Service directorates ‘Localities and Infrastructure’ and ‘Children, Communities and Enterprise’.
The remit for Localities and Infrastructure includes Waste, Integrated Facilities Management, Roads and Land, Business
Improvement and Compliance, Infrastructure, Planning and Building Standards Regulation, Sustainability, Finance, Governance
and Technology, with corporate responsibility for Health and Safety, Fleet, Performance Management and Risk and Resilience.
151
Page 5 of 72
The nature of these services means there will be a close relationship between their delivery and the locality approach and a
crossover with many aspects of Children, Communities and Enterprise.
The remit for Children, Communities and Enterprise covers the spectrum from birth to older people, with an integrated
approach to the services that we provide to citizens, working in partnership with our communities, stakeholders, national
bodies, Community Planning Partners and the third sector. It includes Economic Development and Regeneration, Communities
and People (adult social care, housing, public transport, safer communities, enforcement and community planning), Schools,
Learning and Education, Children and Families, Human Resources, Organisational Development, Programme Management,
Customer Services and Complaints, Communications and Priority Based Budgeting.
Integration of Adult Health & Social Care Services
On 1 April 2016, Stirling Council, Clackmannanshire Council and NHS Forth Valley commenced a Health and Social Care
Partnership across the Stirling and Clackmannanshire Council areas to integrate the planning for and delivery of adult health and
social care services. The partnership has also been extended to third and independent sector colleagues.
The Integration Joint Board has representatives from Stirling and Clackmannanshire Councils, NHS Forth Valley Health Board, the
Third Sector, representatives of those who use health and social care services and unpaid carers. The Board, through the Chief
Officer, has responsibility for the planning, resourcing and operational oversight of integrated services within the Strategic Plan.
Further information on the Clackmannanshire and Stirling Health and Social Care Partnership can be found at the following
webpage: http://nhsforthvalley.com//about-us/health-and-social-care-integration/clackmannanshire-and-stirling/.
3.
Council Performance 2016-17
Key Council Achievements 2016-17
•
•
•
•
•
Completed new build construction of St Ninians and St Margaret’s Primary Schools;
Continued with a replacement programme of energy efficient street lighting with funding secured for this from the UK
Green Investment Bank PLC;
Built or purchased 66 new units of social housing;
Supported development of Health & Social Care Integration; and
Continued to progress proposals for the Stirling City Development Framework.
Revenue Outturn Position - General Fund
The General Fund sets out the cost of running Stirling Council Services (excluding Council Housing) over the financial year from 1
April 2016 to 31 March 2017. It shows where the money came from to finance these costs and the surplus or deficit at the end
of the period.
Chief Executive
Budget
2016-17
£000
422
Outturn
2016-17
£000
422
Variance
2016-17
£000
-
Children, Communities & Enterprise
114,404
115,585
1,181
Clackmannanshire and Stirling Integration Joint Board
30,823
30,823
-
Localities and Infrastructure
40,293
40,279
(14)
185,942
187,109
1,167
18,135
15,754
(2,381)
Net Service Outturns
Corporate Budgets
Total Net Expenditure
Government Grants & Council Tax Income
Specific One-off Items
Net Deficit for Year
Uncommitted Balances 1 April 2016
Net Deficit for Year
Uncommitted Balances 31 March 2017
204,077
202,863
(1,214)
(204,849)
(204,841)
8
772
3,854
3,082
-
1,876
1,876
(10,028)
(10,028)
-
-
1,876
1,876
(10,028)
(8,152)
1,876
The main reasons for the net deficit of £1.876m outlined in the above table were as follows:


Increased cost pressures from child residential placements; and
Severance costs arising from the implementation of priority based budgeting savings options.
The above adverse variances were partly offset by:

Reduced capital financing costs.
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Council Housing (Housing Revenue Account)
Stirling Council owns 5,587 houses for which it charges rent. All expenditure associated with these houses must be funded from
the rental income generated. Any surplus or deficit at the end of the year is transferred into or out of the Housing Revenue
Account (HRA) balances. For 2016-17, the transfer of a net surplus of £0.250m resulted in HRA balances of £0.736m.
Capital Outturn Position
Capital expenditure represents money spent by the Council for buying, upgrading or improving assets such as buildings and
roads. The difference between capital and revenue expenditure is that the Council receives the benefit from capital expenditure
over a period exceeding one year. Stirling Council spent £40.688m during the year to finance various capital expenditure
programmes.
The General Fund Capital Programme reported expenditure of £28.127m against a full year budget of £32.106m representing
slippage of £3.979m. The most significant capital projects undertaken during the year included Sports Village – National Curling
Academy, Roads Improvements, Energy Efficient Street Lighting and St Margaret’s and St Ninians Primary School new builds.
The Housing Capital Programme reported expenditure of £12.561m, an overspend of £2.890m against a budget of £9.671m.
This overspend was due to the completion of previously slipped ‘New Build’ Programmes and additional spending on property
acquisitions which was offset by additional grant income and house sales of £2.057m. This resulted in borrowing of £0.955m in
the year against a budget of £0.122m.
Usable Council Reserves
The Movement in Reserves Statement shows an overall net increase in usable reserves of £3.428m for the year, which can be
analysed as follows:
Balances b/fwd
1 April 2016
£000
(10,028)
Movement in
Balances
£000
1,876
Earmarked Balances
(12,274)
(1,124)
(13,398)
General Fund Balance
(22,302)
752
(21,550)
Uncommitted Balances
Housing Revenue Account
Balances c/fwd
31 March 2017
£000
(8,152)
(486)
(250)
(736)
Repairs and Renewals Fund
(1,605)
(248)
(1,853)
Insurance Fund
(1,111)
(660)
(1,771)
Capital Receipts Reserve
(3,739)
3,004
(735)
Capital Grants Unapplied Account
Total Usable Reserves
(828)
828
-
(30,071)
3,426
(26,645)
General Fund balances are split between uncommitted balances (the level of funding available to Stirling Council to manage
financial risks and unplanned expenditure) and balances which have been earmarked for specific purposes.



Uncommitted balances of £8,152m as at 31 March 2017 represent 4.0% of the General Fund Budget for 2016-17 and
exceed the target level of balances (between 2% and 2.5% of revenue budget over the medium term).
The movement in Uncommitted General Fund Balances of £1.876m during 2016-17 represents a net deficit for the
year when compared to the approved budget as shown above.
The movement in Earmarked General Fund balances of £1.122m during 2016-17 is outlined in note 10.
The Housing Revenue Account balances represent the accumulation of surpluses, deficits and appropriation over past years in
relation to Council Houses. The Housing Revenue Account achieved a surplus of £0.250m during 2016-17.
The Repairs and Renewals Fund provides for major repairs to the Lower Polmaise Waste Transfer Station and Stirling Council’s
sports facilities. Reserves at 31 March 2017 represent £0.2m (Waste Transfer Station) and £1.653m (Sports Facilities).
The Insurance Fund covers the main classes of insurance and is specifically earmarked for possible future insurance claims.
The Capital Receipts Reserve represents the proceeds from non-current asset disposals not yet used and which are available to
meet future capital investment.
The Capital Grants Unapplied Account holds those grants and contributions received towards capital projects where Stirling
Council has met the conditions that would otherwise require repayment of the monies, but the monies have yet to be applied to
meet expenditure.
Balance Sheet
The Balance Sheet represents a snapshot of Stirling Council’s overall financial position as at 31 March 2017. It brings together
the year-end balances of all Stirling Council's accounts and presents money owed to and by the Council, assets owned and the
balances and reserves at the Council's disposal. The overall net assets of Stirling Council reduced by £88.1m from £263.6m to
£175.5m in 2016-17.
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The significant changes in the Balance Sheet were a £13.9m increase in the value of Property, Plant & Equipment (PPE) assets, a
£5.1m decrease in cash and cash equivalents and an increase in the local government pension scheme liability of £99.5m.
Pension Liability
Under International Accounting Standard 19 (IAS19), Stirling Council is required to disclose information regarding the pension
fund assets and liabilities of the Local Government Pension Scheme. Hymans Robertson, an independent firm of actuaries, has
calculated a net liability position on the Scheme as at 31 March 2017, with Stirling Council’s share being £315.821m. This
represents an increase of £99.592m when compared with the net liability position of £216.229m as at 31 March 2016.
The increase in the net liability position is principally due to an decrease in the net discount rate for the year to 31 March 2017,
which is used to place a value on the pension fund liabilities. The negative impact of the decreased discount rate on pension
fund liabilities however, has been partially offset by an increase in pension fund assets.
Employer’s contributions to the pension fund during 2016-17 were charged at 21% of total pensionable employee pay in line
with actuarial advice. The actuary has recommended an annual increase of 0.5% for 2017/18 following the most recent formal
fund valuation at 31 March 2014.
Borrowing
During 2016-17, the level of short-term temporary borrowing undertaken by Stirling Council reduced by £4.9m from the
previous year. New long-term borrowing of £12.0m (average rate 1.97%) was undertaken from the Public Works Loan Board
(PWLB) to replenish maturing loans and support the Council’s capital financing requirement. New loans of £3.119m were also
drawn from the UK Green Investment Bank Ltd arrangement to support energy efficient street lighting projects.
Overall, Stirling Council maintained its under-borrowed position and, consistent with the approved strategy for the year,
achieved this by giving priority to internal borrowing and short-term temporary borrowing. The strategy of effectively delaying
new long-term borrowing by prioritising internal and temporary borrowing has served well at a time when comparatively
cheaper temporary borrowing is readily available, counterparties meeting the investment criteria are limited and historically low
investment returns generate potentially significant carrying costs for any new long-term borrowing undertaken.
The Local Authority (Capital Finance & Accounting) (Scotland) Regulations 2016 came into force on 1 April 2016 to replace the
statutory provisions for local authority borrowing, lending and loans fund as set out in Schedule 3 of the Local Authority
(Scotland) Act 1965 and Finance Circular 29/1975. The change in legislative basis from the prescriptive approach of the 1975 Act
to a general power to borrow and a requirement maintain a statutory loans fund in accordance with proper accounting practices
and prudent financial management represents a change in accounting policy. The Council’s Treasury Management Financial
Strategy 2017/18 set out the Council’s intention to continue to use the Statutory Method during the transition period.
Property, Plant & Equipment Assets
During 2016-17, the overall valuation of Property, Plant & Equipment assets owned by Stirling Council increased by £13.9m.
Expenditure of £39.7m on new assets was partially offset by an annual depreciation charge of £27.8m.
The Council had anticipated the introduction of the Highways Network Asset Code on 1 April 2016, the provisions of which
required the Highways Network Asset to be measured at current value i.e. depreciated replacement cost instead of historic cost.
However, at it’s meeting on 8th March 2017, the CIPFA/LASAAC Board decided not to proceed with the introduction of this code
into the financial reporting requirements for local authorities. The Board decided that in the absence of central support for key
elements of the valuation, the costs of implementation outweighted the benefits and determined that further consideration to
this issue would be subject to clear evidence that benefits outweighted costs for local authorities.
Group Accounts
Stirling Council has a controlling interest in a number of companies and joint ventures, which were set up to promote
partnerships between the public and private sectors. After consolidation, the Group Balance Sheet shows a reduction in reserves
and net assets (excluding minority interests) of £5.137m or 2.93% from those reported in Stirling Council’s Balance Sheet (201516, £4.663m, 1.77%). Details of the consolidated Group Accounts of Stirling Council can be found on pages 63 to 70.
Financial Indicators
The Chartered Institute of Public Finance and Accountancy (CIPFA) Directors of Finance Section recommends the inclusion of
certain “financial ratios” in the Management Commentary to assist the reader to assess the performance of Stirling Council over
the financial year and the affordability of its ongoing commitments. The following table provides the indicators with an
explanation of each, grouped into CIPFA categories for the various areas of financial activity.
Financial Indicator
Uncommitted general fund
reserve as a % of annual net
budget
Commentary
Reflects the amount of funding available to
manage unplanned events.
2015-16
4.9%
2016-17
4.0%
In year council tax collection
Reflects Stirling Council’s effectiveness in
collecting council tax debt.
97.69%
97.75%
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4.
Financial Indicator
Council Tax funding to overall
level of funding
Commentary
Reflects to overall percentage of Stirling Council
funding from local taxation.
2015-16
19.8%
2016-17
20.0%
Actual outturn compared to
budgeted expenditure
How closely expenditure compares to the
budget is a reflection of the effectiveness of
financial management.
98.96%
100.9%
Capital financing requirement
Reflects Stirling Council’s underlying need to
borrow.
£256.948m
£256.955m
External debt levels
The actual external debt and long term liabilities
of Stirling Council. This should never exceed
Stirling Council’s authorised limit.
£215.976m
£217.385m
Ratio of finance costs to net
revenue stream
This is a measure of how affordable Stirling
Council’s capital plans are. It takes actual finance
costs as a % of net revenue spend.
Impact of capital investment
on council tax and housing
rents
This measures the impact of capital investment
decisions on Stirling Council’s bottom line. The
figures shown are council tax per band D
household and housing rents per week/per
house.
GF
10%
HRA
18%
Council Tax
£11.59
GF
10%
HRA
17%
Council Tax
£9.97
Housing Rent
£11.86
Housing Rent
£11.67
Looking Forward - Five Year Business Plan
Executive Summary
Stirling Council’s vision is to be bold, ambitious and community led, delivering quality services with customer focus, tailored to
the different needs of our communities.
Overall, the Council will invest in the region of £200m per annum across services throughout urban and rural Stirling.
The rolling Five Year Business Plan identifies the different factors that impact on the development and delivery of services. It
outlines the activities and initiatives the Council plans to undertake to achieve our strategic vision for the Stirling area.
The Council has put in place a number of strategies and plans designed to support sustainable growth and diversification of
Stirling’s economy and deliver high-impact projects. Key to this will be building on the City Region Deal which will position
Stirling as a vibrant economic centre benefiting the whole of the region.
The Council continues to be committed to improving the way it engages with employees, residents and other key stakeholders
from the public, private and voluntary sectors and to developing and modernising the way we deliver services to better meet
the needs of our communities. To achieve this, we will develop with communities a different approach to delivering services
which are closer to the needs of localities, with 2017 seeing us embark on the next phase of our work to support communities to
test out new ways of moulding the delivery of their services per the priorities of those living and working within the area.
The Five-Year Business Plan will be reviewed every year and updated in line with changes in the Council’s priorities and any
relevant external factors. It is supported by our priority-based approach to budgeting and a five year strategic workforce plan.
Strategic Priorities
Stirling Council is committed to ensuring the best possible outcomes for everyone who lives, works and visits the Stirling area. By
October 2017, Stirling Council and our community planning partners need to have a Local Outcome Improvement Plan (LOIP) in
place which will set out a clear and ambitious vision for the Stirling area, identifying how we will work to support communities
who are experiencing the poorest outcomes through locality plans.
The LOIP will build on our Single Outcome Agreement (SOA) 2013-23, which developed seven outcomes based on evidence and
priorities gathered from consultation with communities and partners:







Improved outcomes in children’s early years;
Improved support for disadvantaged and vulnerable families and individuals;
Communities are well served, better connected and safe;
Reduced risk factors that lead to health and other inequalities;
Improved opportunities for learning, training and work;
A diverse economy that delivers quality local jobs; and
Improved supply of social and affordable housing.
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Key Priorities
To deliver the seven strategic outcomes, the Council has set out the following key priorities:

















Partnership - building a Community Planning Partnership that is democratically led with an engaged community and
works towards positive outcomes for Stirling;
Welfare Reform - developing advice services that are fit to support people through the current round of welfare
changes by establishing an integrated service with voluntary sector leadership;
Families - increasing the focus on early intervention to help families in need;
Service Delivery - Examining and delivering more opportunities for improved models of service delivery;
Regeneration - regenerating our most in-need communities to deliver a full range of positive social, environmental
and economic outcomes;
Environment - adopting a pragmatic approach to sustainability that protects and enhances the local environment;
Education - improving the outcomes for the lowest performing 20 per cent of children in nurseries and schools and
providing additional nursery and out of school care places throughout the Stirling area to support working families;
Roads - making resurfacing roads, paths and pavements the service priority across the whole Stirling area;
Housing - building more socially rented housing;
Corporate Parenting - being a good corporate parent;
Digital Connectivity - delivering and improving upon access to and speed of, internet access across the Stirling area;
Older People - improving care for our vulnerable people at home;
Economy - streamlining business support under the leadership of the business community;
Sport - promoting opportunities and supporting access to physical activity and sport for all;
Business - pursuing a diverse high wage economy that delivers local jobs for people across Stirling and a procurement
policy that supports this;
Enforcement - ensuring enforcement action is taken across all areas of Council activity and making full use of Council
policy to combat anti-social behaviour;
Finance - our financial strategy will reflect the current economic challenges by making savings while ensuring the
delivery of quality services.
The Next Five Years
Stirling has a bold ambition and a once-in-a-generation opportunity to reposition itself as an economic and cultural powerhouse.
We are ready to do this, with the backing of our local communities, elected representatives, City Commissioners and Community
Planning Partners. Our unique, collaborative and evidence-based approach has identified the programmes to support us to do
this, including our approach to organisational transformation, our City Region Deal and our localities programmes.
Stirling Council will face significant changes and challenges over the next five years that will impact on the way we operate.
These changes are being driven by policy and financial, legislative and demographic factors.
The Council will continue to respond to an increasingly challenging economic environment by seeking innovative and effective
ways of delivering high-value services in partnership with our residents and communities.
There are also opportunities, particularly around sustainability, reducing carbon and the use of smart technology - in the next
five years we can expect to see better use of renewables for heat and energy and greater use of technology to make our services
more efficient and help inform our future decision making.
Genuine partnership lies at the heart of our people and place plans in the City Region Deal programme. This sets out a robust
and compelling case for transformative and sustainable economic growth that benefits everyone across the area and closes the
gap between the most advantaged and disadvantaged in our communities. Spanning skills and employability, social innovation,
marketing, inward investment and infrastructure projects, the programme aims to create local jobs and a stronger economy
across urban and rural areas, while promoting health and attainment and driving growth in key areas of the economy.
Capital investment by the Council is important in facilitating further investment in the area, thereby contributing to economic
growth. The Council intends to broaden its outlook on alternative means of financing and funding investment and leverage
additional investment where appropriate.
Stirling Council will be refining our ten-year Capital Programming to align it with the City Region Deal negotiations and to ensure
that asset management, infrastructure planning and the Council’s key priorities tie together within a sustainable and affordable
capital programme.
It is important that the Council is clear about how services will be structured and managed. Alternative models of service
delivery may emerge which complement and enhance what we currently do. Any developments will be considered in the
context of current service provision and delivery, the requirements of the people who use the services and the changing
expectations of the wider public.
The Council also recognises the different roles that our urban and rural communities play, acknowledging that there isn’t a “one
size fits all” approach. In line with the Community Empowerment (Scotland) Act 2015, the development of a localities based
approach to service delivery will allow the Council and partners to deliver alternative ways of working which complement the
needs and priorities of different communities.
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Page 10 of 72
The Council needs a more tailored approach to deliver this opportunity, acknowledging that the scope for refining services may
be more limited for some than others. The Council will be structured and managed accordingly and will operate with a new set
of values and ways of working and our employees will play a key part in this.
The rolling five-year plan allows us the flexibility to adapt to these changes and taking this strategic approach enables us to
continue to deliver high quality services and ensure that only the most appropriate savings are made.
How we deliver this plan reflects the Council’s priorities, political imperatives and local circumstances. Councilors will determine
the principles and direction of this plan and the Chief Executive and Corporate Management Team are accountable for its detail
and delivery.
To meet the agreed priorities of Stirling Council, we have created a set of key messages and goals to focus our work as follows:





Be Community Led - design and deliver services that respond to the needs and priorities of our diverse communities
and empower them to play a greater role in service delivery.
Be One Council: One Team - address service provision in a collaborative manner, with no artificial or perceived
boundaries.
Be a Learning Council - work with and learn from each other and our partners, sharing knowledge and best practice to
meet current and future challenges.
Be Risk Aware: Not Risk Averse - take innovative and new approaches to service delivery, being aware of risks rather
than being risk averse.
Be Open and Responsive - engage and communicate effectively and meaningfully with communities, employees and
partners.
Influences Over The Next Five Years
Stirling Council will continue to face significant changes and challenges over the next five years that will impact the way the
Council operates. These changes will be driven by economic, financial, technological, political direction and public policy factors.
Economic Influences









Stirling has lower levels of unemployment than Scotland as a whole, however 2,200 people in the area are looking for,
but cannot find a job at any one time.
Stirling has lower rates of economic activity, higher rates of economic inactivity and lower rates of employment than
Scotland as a whole.
The numbers of people of working age in Stirling whose long term conditions affect their lives are almost as great, as
those over the age of 65 with similar conditions.
Resident earnings are higher than workplace earnings.
Business birth rates are still relatively high compared to Scotland, but other cities are catching up and overtaking
Stirling.
The ratio of jobs to working population is falling.
Retail spend is falling - 40% of resident spend is outside of Stirling.
Gross value added (GVA) per head is behind Scotland, Glasgow and Edinburgh.
A successful City Region Deal will see us gain the financial investment necessary to deliver a programme of change for
Stirling that will unlock our full potential and result in a healthier, wealthier, greener and better connected future for
Stirling, Scotland and the UK. The programme will benefit everyone who lives, visits, works and invests in Stirling and
beyond by permanently boosting GVA, creating 3,000 additional jobs, ensuring sustainable growth across all areas,
closing gaps in attainment and health inequalities, increasing Foreign Direct Investment, increasing overseas exports,
benefitting all citizens through work and skills programmes and increasing tourism by 25 per cent.
Financial Influences
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It is anticipated that there will be continued financial pressure on our government grant.
Councils will have the ability to increase council tax, following a nine-year period of council tax freeze.
There will be increasing service delivery costs.
Pension and salary costs will increase.
Localities financing has still to be addressed.
The Council will also be considering how we can involve local communities in our budgeting processes and notes the success of
participatory budgeting elsewhere in the world.
Technological Influences
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Stirling has one of the highest levels of internet connectivity in Scotland, but investment in broadband infrastructure is
required to enable communities and business across the area.
Approximately 20% of households do not have access to superfast broadband and are relying on slower services. The
Government’s broadband scheme is targeted to reduce this to 6% of households by 2018 and further investment is
required beyond this programme.
Many rural properties and those not included in the first phase of the Government programme do not have any access
to broadband connections. The next phase is targeted to be completed by 2021.
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In early 2017, Stirling became Scotland’s fourth Gigabit City in order to deliver high speed connectivity which will
encourage economic growth and inward investment within the City. Construction will commence in June 2017.
Improving digital engagement with our citizens, businesses and visitors through a new website offering an enhanced
range of online services transforming the way we do business.
By pursuing a cloud-based strategy for our business systems we will ensure that our staff are able to work in a more
mobile and flexible manner, as well as improve information sharing to better equip and support our staff in their work.
Developing more joined up technologies to validate and quality check we have the correct and most up-to-date
information on all our communities.
Stirling is developing its smart capability through the Smart Cities programme with other Scottish cities. Over the next
two years, Stirling will develop solutions around smart energy systems, smart waste, mobility, intelligent street lighting
and greatly enhance not only our data capability but how we use that data.
Political Direction and Public Policy

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A new administration following the Scottish local government elections in May 2017. A snap General Election in June
2017.
Public service reform will place expectations on the public sector to share budget and resources.
The Community Empowerment (Scotland) Act 2015 was issued by the Scottish Government on 25th October 2016.
This replaces the current Single Outcome Agreement with the expectation that a Local Outcome Improvement Plan
(LOIP) will be in place for October 2017.
Community Justice (Scotland) Act 2016 was passed by the Scottish Parliament on 11th February 2016 and sees the
establishment of a national body - Community Justice Scotland - on 31st March 2017. The arrangements for local
strategic planning and delivery of community justice will be undertaken with local community planning partners.
The Integration Joint Board (IJB) responsible for the delivery of adult health and social care services was implemented
from 1st April 2016. The Chief Officer is in post and has financial responsibility for the joint budgets across the three
partners - Clackmannanshire Council, Stirling Council and NHS Forth Valley. The Partnership approach also includes
third and independent sectors.
Effective community planning arrangements are at the heart of public service reform and Single Outcome Agreements
will be replaced by Local Outcome Improvement Plans (LOIP) and Locality Plans. This will commit our community
planning partners to an evidence-based approach to determining priorities and tackling inequalities, which will focus
on putting communities at the heart of everything we do and provide clearer focus on early intervention and
prevention to achieve both financial stability and improve outcomes.
Community Engagement
The Scottish Government introduced new revised national standards for community engagement which were launched in
September 2016. These are good practice principles designed to support and inform the process of community engagement and
improve what happens as a result.
The Community Empowerment (Scotland) Act 2015 has a specific focus on promoting effective engagement and participation to
help communities achieve greater control and influence in the decisions and circumstances that affect their lives. The national
standards for community engagement are important in supporting organisations in putting the Act into practice , they can be
used to shape the participation process used by public bodies as well as shape how community organisations can involve wider
communities of interest.
The key aspects of the national standards are inclusion, support, planning, working together, methods and communication.
These will allow us to assess the impact of engagement and use what has been learned to improve our future community
engagement.
Priority Based Budgeting
Over the last few years Stirling Council has been developing and strengthening its approach to Priority Based Budgeting (PBB).
The five year budget that supports this business plan takes account of extensive communication and community engagement,
including:
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The publication of a draft report with an improved format based on Engagement Sounding Board input which allowed
greater time for comment and feedback.
Whole Council and service-led workforce briefings, informal drop-in sessions and colleague conversations.
Five community conversations in November and December 2016 to share options and gather comments, questions
and suggestions.
A public survey held in January/February 2017 asking people what they think the Council could do differently.
A contact point at [email protected] where people could provide comment, questions and
suggestions on the process.
The publication of a priority based budgeting report outlining proposals for PBB4 (2017/18).
Our aim throughout the community engagement exercises has been to connect with communities and ensure they have
sufficient opportunity to influence the budget process. The Council will continue to have open and meaningful dialogue with
employees, residents and key stakeholders throughout this process.
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We will also work hard to improve awareness and understanding of all the Council’s activities and services and encourage
increased participation and engagement across the board. We will then build on this engagement with urban and rural
communities, our partner organisations and staff.
Stirling Council is also currently developing an approach which will help it move towards much more participatory budgeting.
Management of Risks
Risk Management processes have been embedded across Stirling Council to manage risks that might impact on the delivery of
the Five Year Business Plan.
The Service Risk Registers contain operational risks and are managed by each Service Management Team. The Resilience and
Risk Team and Corporate Risk Group provide further scrutiny of Service Risks. Service risks with a score above 15 (red) are
reported to Audit Committee. Significant Service risks can be escalated to the Strategic Risk Register.
The Strategic Risk Register is managed by the Corporate Management Team which provides assurance through scrutiny and
challenge at a senior level and ensures that the significant risks facing the Council have been identified and effective treatment
actions implemented that reduce these risks to acceptable levels. It is maintained by the Resilience and Risk Team Leader and
submitted to the Corporate Management Team, prior to Audit Committee, for discussion and monitoring. The Strategic Risk
Register is reported to each Audit Committee which provides effective scrutiny and challenge as part of the Council’s corporate
governance arrangements.
Strategic Workforce Plan
The Strategic Workforce Plan is strategically aligned to the Council’s Five Year Business Plan and the Priority Based Budgeting
(PBB) process. The Plan captures the implications of the Council’s ongoing process of transformation, while providing
information on the current workforce and setting out a strategy to ensure the Council’s outcomes and priorities are delivered.
Taking into consideration the common themes emerging from individual service and corporate business plans and with regard
to the financial landscape, the following strategic workforce priorities are proposed for the period 2017 to 2022:
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Strengthen the linkage between business, financial and strategic workforce planning.
Continue to embed a culture of customer-focused, high performance across the Council.
Maximise employee engagement, creating a working environment where everyone can have a rewarding and
enjoyable working life.
Work together with our trades unions, striving for positive industrial and employee relations.
Develop the working environment and the promotion of a health, safety and wellbeing culture.
Manage required changes to the workforce in a structured, planned and fully consultative basis.
Ensure that the Council’s status as an ‘employer of choice’ is enhanced and that the principle of equal opportunities is
evident in all aspects of the Council’s employment processes.
Focus on increasing the diversity of the workforce over the next five years.
Increase the number of training, apprentice, graduate and talent management opportunities and help everyone to
develop skills to excel in their performance and move towards their life and career goals. This includes supporting the
Corporate Parenting and employability pipeline.
Ensure attendance management levels equate to upper quartile performance standards.
Ensure high level management performance across the Council through robust selection processes and tailored
development programmes.
Measures will be developed as part of the Organisational Change programme to align major strategies, including
digital, customer and technology and locality programmes.
Delivering on these priorities will contribute significantly to fulfilling the Five Year Business Plan aspiration to have a “flexible,
skilled and motivated workforce”. Staff will operate effectively if they feel valued, have a clear role to play and can see the
results of their efforts. Workforce planning is an on-going process and the Plan will continue to evolve to match the objectives
and aspirations of Stirling Council.
Council Performance Management Framework
Stirling Council's Performance Management Framework is the method by which the Council plans and prioritises, monitors and
manages performance and undertakes reviews and improvement activities as part of the Five Year Business Plan. The
Framework is shown in the diagram that follows and includes the following sections:
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Planning and Prioritising - details of Stirling Council's main strategic plans and priorities.
Reporting and Managing - the latest performance information and analysis showing Stirling Council's performance
over time and in comparison with other local authorities.
Reviewing and Improving - details of how Stirling Council reviews progress and identifies its strengths and areas for
improvement.
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Jim Boyle CPFA
Chief Finance Officer
Stewart Carruth
Chief Executive
Scott Farmer
Leader of the Council
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Statement of Responsibilities
The Authority’s Responsibilities
The authority is required to:
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Make arrangements for the proper administration of its financial affairs and to secure that the proper officer of the
authority has responsibility for the administration of those affairs (section 95 of the Local Government (Scotland)
Act 1973). In this authority, that officer is the Chief Finance Officer, Corporate Operations.
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Manage its affairs to secure economic, efficient and effective use of resources and safeguard its assets.
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Ensure the Annual Accounts are prepared in accordance with legislation (The Local Authority Accounts (Scotland)
Regulations 2014) and so far as is compatible with that legislation, in accordance with proper accounting practices
(section 12 of the Local Government in Scotland Act 2003).
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Approve the Annual Accounts for signature.
I confirm that these Annual Accounts were approved for signature by the full Council at its meeting on 22 June 2017.
Signed on behalf of Stirling Council
Scott Farmer
Leader of the Council
22 June 2017
The Chief Financial Officer’s Responsibilities
The Chief Finance Officer is responsible for the preparation of the authority’s Annual Accounts in accordance with proper
practices as required by legislation and as set out in the CIPFA/LASAAC Code of Practice on Local Authority Accounting in the
United Kingdom (the Accounting Code).
In preparing the Annual Accounts, the Chief Finance Officer has:
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Selected suitable accounting policies and then applied them consistently.
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Made judgements and estimates that were reasonable and prudent.
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Complied with legislation.
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Complied with the local authority Accounting Code (in so far as it is compatible with legislation).
The Chief Finance Officer has also:
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Kept adequate accounting records which were up to date.
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Taken reasonable steps for the prevention and detection of fraud and other irregularities.
I certify that the financial statements give a true and fair view of the financial position of the local authority and its group at the
reporting date and the transactions of the local authority and its group for the year ended 31 March 2017.
Jim Boyle CPFA
Chief Finance Officer
22 June 2017
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Annual Governance Statement
Scope of Responsibility
Stirling Council is responsible for ensuring that its business is conducted in accordance with the law and proper standards and
that public money is safeguarded, properly accounted for and used economically, efficiently and effectively. The Council also has
a statutory duty, under the Local Government in Scotland Act 2003, to make arrangements to secure best value through
continuous improvement in performance of its functions. Elected Members and the Corporate Management Team are
responsible, in discharging those responsibilities, for putting proper arrangements in place for the governance of the Council’s
affairs and for facilitating the effective exercise of its functions, including risk management arrangements.
This assurance statement relates to the governance framework in place within the Council for the year ended 31 March 2017
and up to the date of signature of the Council’s Annual Accounts for 2016-17.
The Council approved and adopted its Local Code of Corporate Governance (‘the Code’) in December 2013. The Code is
consistent with the six principles of the CIPFA & SOLACE Delivering Good Governance in Local Government framework. It also
incorporates the requirements of CIPFA’s Statement on The Role of the Chief Financial Officer in Local Government. A copy of
the Code is on our website at http://my.stirling.gov.uk/home, or can be obtained by writing to: The Chief Governance Officer,
Stirling Council, Old Viewforth, Stirling, FK8 2ET.
This Annual Governance Statement explains how the Council has complied with the Code and complies with the CIPFA Code of
Practice on Local Authority Accounting in the United Kingdom: Guidance Notes for Practitioners 2016-17, which details the
requirements for an Annual Governance Statement. It also complies with the 2016 revised CIPFA & SOLACE Delivering Good
Governance in Local Government framework and Guidance Notes and the Local Authority Accounts (Scotland) Regulations 2014,
both of which require the Council to conduct an annual review of the effectiveness of its system of internal control, to consider
and report the findings of that review and to approve an Annual Governance Statement, signed by the Chief Executive and
Council Leader.
The Governance Framework
The governance framework comprises the systems, processes, culture and values by which the Council is directed and controlled
and the activities through which it accounts to, engages with and leads its communities. It enables the Council to monitor
achievement of its eighteen key priorities, published in the Council’s Five-year Business Plan. It also enables the Council to
consider whether those objectives have led to the delivery of appropriate value for money.
The Council’s system of internal control is a significant part of the governance framework and is designed to manage risk to a
reasonable level. Internal control cannot eliminate all risk of failure to achieve policies, aims and objectives and can therefore
only provide reasonable and not absolute assurance of effectiveness. The system of internal control is based on an ongoing
process designed to identify and prioritise the risks to the achievement of policies, aims and objectives; to evaluate the
likelihood of those risks being realised and the impact should they be realised; and to manage those risks efficiently, effectively
and economically.
The Council’s governance framework is set out in the Local Code of Corporate Governance, which aims to:
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give an overview of the governance arrangements in operation within the Council;
provide assurance that the Council’s business is run lawfully, accountably and openly; and
provide the Council with a focus for self-assessment of its governance arrangements.
The Council maintains organisational and management structures to ensure it has the right capacity, competencies, behaviours
and governance arrangements to address future opportunities and challenges, including a greater emphasis on: community
planning and engagement; health and social care integration; a strategic infrastructure plan; changing customer demands; and
ongoing financial challenges.
The Council structure underpins a flexible partnership delivery approach based on community priorities and outcomes. The
Council keeps its decision-making and delegation arrangements and its organisational structure under regular review to support
the delivery of its key priorities and objectives. The Council endorsed a revised organisational and management structure on 19
May 2016, in line with earlier Council decisions and delegated authority to the Chief Executive to implement the approved
structure.
The Council’s current decision-making structures include:
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a Community Planning & Regeneration Committee
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an Education Committee
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an Environment & Housing Committee
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a Finance & Economy Committee
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a Public Safety Committee
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a Social Care & Health Committee
The Council also has an Audit Committee that is chaired, ex officio, by the Leader of the Opposition. The Council considers that
the senior management, decision-making and scrutiny arrangements are aligned appropriately to its eighteen key priorities and
provide an effective framework through which it can direct and control its activities and scrutinise its performance in delivering
these. The other key elements of the corporate governance framework are:
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The Council’s vision and key corporate priorities are published in a Five-year Business Plan that supports the actions
required to deliver the agreed priorities under the Single Outcome Agreement. The Single Outcome Agreement and Fiveyear Business Plan are published on the Council’s website;
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
Outcomes for Stirling,the Single Outcome Agreement for 2013-2023, Outcomes for Stirling, has been agreed by the Council,
Community Planning Partners and the Scottish Government. It sets out the shared objectives of the Council and its
Community Planning Partners and details their vision, strategic priorities and intended outcomes for the Stirling area, its
citizens and service users;
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Governance arrangements for the Single Outcome Agreement include a Leadership Group to perform the functions of the
Community Planning Partnership (CPP) Board, to lead the Partnership and be responsible for its effectiveness; a CPP
Programme Advisory Group to advise the Leadership Group and Task Groups that are responsible to the Leadership Group
for delivery of intervention and prevention areas;

The Priority Based Budgeting (PBB) process underpins the Council’s Five-year Business Plan and Strategic Workforce Plan,
enabling it to manage expected future costs and service demands, aligning service delivery and transformation to address
those demands and deliver best value from available resources;
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Governance arrangements for Strategic Transformation and Priority Based Budgeting (PBB) savings options, including
Thematic and Subsidiary to oversee the co-ordination, prioritisation and delivery of PBB projects;
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Formal arrangements to support and engage with Local and Area Community Planning Groups through the three Area
Community Planning Forums, and to support and engage with Community Councils, ensuring that the service needs and
priorities of local communities are identified and can influence Council policy and services;

A performance management framework, incorporating internal and public performance reporting, enables the Council to
regularly report performance in achieving its key objectives. Performance reports include the Council’s Annual Report and
Accounts and Performance and Strategic Priorities Progress Reports all of which are published on the Council’s website and
in agenda papers for the relevant Committee or Council;

presentation of reports, including findings and recommendations, to the Corporate Management Team, Audit Committee
and Council, where appropriate, supports effective scrutiny and service improvement activities;
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Standing orders, Contact Standing Orders, Schemes of Delegation and Financal regulations, which define the roles and
resposiblities of Elected Members and officers, and are subject to a regular review.

The overall responsibilities of:

the Chief Executive, as the Head of Paid Service, for all aspects of operational management;

the Chief Finance Officer has overall responsibility for keeping proper financial records, maintaining an effective
system of internal financial control and ensuring appropriate advice is given to the Council on all financial matters;

The Chief Governance Officer, who performs the statutory role of Monitoring Officer, has overall responsibility for
ensuring appropriate advice is given to the Council on corporate governance arrangements and for ensuring
compliance with relevant legislation and procedure;
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The Audit Manager as set out in the Internal Audit Charter, to review, appraise and report to management, the Audit
Committee and the Council on the adequacy of internal control and corporate governance arrangements and on risks
relating to approved policies, programmes and projects;
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An Audit Committee that provides the Council with independent assurance of the adequacy of the governance and risk
management frameworks and the internal control environment, including through an annual report;
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An approved Risk Management Policy and Procedure that, set out the responsibilities of Elected Members, the Audit
Committee, management and staff for the identification and management of risks to the key corporate priorities;
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A Council-wide Strategic Risk Register and Service Risk Registers, which identify risks and proposed treatment actions, are
regularly reviewed, updated and reported to the Audit Committee and the Corporate Management Team;
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Business impact Assessment & Recovery plans are in place to set out arrangments for service continuity in the event of an
emergency or other disruptionto critical services;
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formal objectives for staff, including senior management, which are subject to review through the council-wide personal
Review & Development (PRD) process;
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A ‘Members’ Remuneration and Expenses Scheme’ which is consistent with Scottish Government- guidance. Information on
the amounts and composition of Elected Members’ salaries, allowances and expenses is published on the Council website;

induction training on roles and responsibilities, and ongoing development opportunities, are provided for Elected
Members;
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Codes of Conduct that set out the standards of behaviour expected from Elected Members and officers are in place. These
include the Councillors’ Code of Conduct and the Code of Ethical Standards for officers;

an Anti-Fraud & Corruption Strategy sets out the responsibilities of officers and Elected Members in relation to fraud and
corruption, and is reinforced by the Public interest Disclosure (‘Whistleblowing policy’) Policy , the Code of Ethical
Standards and the Financial Regulations;
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an Integrity Group, which manages and co-ordinates the corporate response to the Scottish Government’s Serious
Organised Crime Strategy and national Prevent Duty guidance;
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a Local Code of Practice on Following the Public Pound & Funding External Bodies, and arrangements for appointments of
Members and Officers to Boards or management groups of group entities, to ensure proper accountability for Council
funds used in the external delivery of services to meet strategic priorities and objectives;
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Review of Effectiveness
The Council is responsible for conducting, at least once in each financial year, a review of the effectiveness of its governance
framework, including the system of internal financial control. The review of the effectiveness of the Council governance
framework is informed by:
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the work of the Corporate Management Team, which develops and maintains the governance environment;
the work of Council managers and finance staff;
the annual assurance statements on governance arrangements that are provided by Directors;
an annual review, by Internal Audit, of compliance with the Council’s Local Code of Corporate Governance;
the Audit Manager’s annual report and internal audit reports across the range of Council services;
reports from the Council’s external auditor; and
reports from other external review bodies, agencies and inspectorates.
The annual review of effectiveness is supported by a process of self-assessment and assurance certification by Directors and
Senior Managers, including completion of an Assurance Checklist covering the key elements of the governance framework. As
part of this process they were asked to identify progress on implementing improvement actions identified as part of the 2016-17
assessments and to identify actions they proposed to take during 2017-18.
The Audit Manager considered the completed assurance checklists, certifications and improvement action plans from each
Service and concluded that:

these did not highlight any issues that would impact on the level of assurance over the effectiveness of the Council’s
governance framework;
Services had identified areas for improvements to the current governance framework, focussing on:

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strengthening Service planning, data management, risk management, and performance managment;
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improving procurement capacity and capability, and cyber threat arrangments;
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undertaking training on key financial responsibilities and corporate fraud awareness;
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improving monitoring and management of the Council’s arms’ length organisations and partnerships; and,
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strengthening project and programme management, including for significant capital programmes.
the proposed improvements did not indicate any significant gaps or weaknesses in the existing governance framework that
should have been addressed by Services.
Internal Audit has preformed its annual review on the existence, appropriateness and application of the key elements of the
Local Code of Corporate Governance during the year to 31 March 2017, concluding that:

the Code is consistent with CIPFA and SOLACE guidance on Delivering Good Governance in Local Government Framework
and with the International Framework Good Governance in the Public Sector;
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the key governance arrangements and controls are clearly set out in the Code and there is sufficient, clear, reliable and
objective evidence to provide assurance that these exist and are being applied in practice; and,

there is scope to continue to develop and refine corporate governance arrangements. Internal Audit has made a small
number of recommendations for improvement, agreed with the Chief Governance Officer.
In order to comply with the group accounting requirements of the CIPFA Code of Practice on Local Authority Accounting in the
United Kingdom: Guidance Notes for Practitioners 2016-17, this Statement also incorporates assurance on the governance
arrangements and systems of internal financial controls within the consolidated group entities of Stirling Council. The review of
the effectiveness of those arrangements and systems, for the year to 31 March 2017, is informed by:
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the work of those bodies’ respective external auditors (and, where relevant, internal auditors); and
the Annual Governance Statement included within the Statement of Accounts of Central Scotland Valuation Joint Board.
Roles and Responsibilities of the Audit Committee and the Head of Internal Audit
The Audit Committee is chaired by the Leader of the Opposition and operates in accordance with CIPFA’s Audit Committee
Principles in Local Authorities in Scotland and Audit Committees: Practical Guidance for Local Authorities. Its role is:

to review internal and external audit reports and the main issues arising and seek assurance that action has been taken
where necessary;
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to receive and consider the Audit Manager’s annual report, summarising internal audit activity and the level of assurance
this provides over the arrangements for risk management, governance and internal financial control within the Council and
its group entities;
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to satisfy itself that the Council’s assurance statements, including the Annual Governance Statement, properly reflect the
risk environment and any actions required to improve it;
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to keep the Local Code of Corporate Governance under review and ensure arrangements for the publication of a statement
in the Council’s Annual Accounts confirming compliance with the Code; and
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to review the Annual Accounts and to consider the external auditor’s report to those charged with governance on issues
arising from the audit of the accounts.
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As required by the Public Sector Internal Audit Standards, the Audit Manager (as Head of Internal Audit) prepares an annual
Internal Audit Risk Assessment & Plan and undertakes a programme of internal audit reviews that takes account of the risks
identified in the Council’s risk registers and Internal Audit’s own assessment of risk.
The Audit Committee approves Internal Audit’s planned programme of work and regularly monitors the performance of the
service. The Audit Manager provides an annual Statement of Assurance to the Audit Committee, containing his independent
opinion on the adequacy and effectiveness of the Council’s risk management, internal control and corporate governance
arrangements.
Internal Audit reports are provided to Elected Members, management and the external auditor. The reports include
improvement recommendations and agreed action plans to address these. Management is responsible for responding to those
reports and ensuring that appropriate action is taken. Significant matters, including any non-compliance with recommendations
arising from Internal Audit work, are reported to the Audit Committee.
Compliance with Best Practice
The Council complies with the requirements in CIPFA’s The Role of the Chief Financial Officer in Local Government. The Chief
Finance Officer has overall responsibility for the Council’s financial arrangements and is professionally qualified and suitably
experienced to lead the Council’s finance function and to direct finance staff.
The Council complies with the requirements in CIPFA’s The Role of the Head of Internal Audit in Public Service Organisations.
The Audit Manager has responsibility for the Council’s Internal Audit function and is professionally qualified and suitably
experienced to lead and direct the Internal Audit team.
The Internal Audit service operates in accordance with the Public Sector Internal Audit Standards. The Council’s external auditor
conducts an annual review of the effectiveness of the Council’s Internal Audit Service and arrangements and reports its findings
to the Council within its Annual Audit Report.
Health & Social Care Integration: Clackmannanshire and Stirling Health & Social Care Partnership
The Public Bodies (Joint Working) (Scotland) Act 2014 (the Act) requires Local Authorities and Health Boards to integrate
planning and delivery of certain adult health and social care services. Stirling and Clackmannanshire Councils elected to form a
single body corporate with NHS Forth Valley. The Clackmannanshire and Stirling Health & Social Care Partnership was
established and became operational on 1 April 2016.
The Act required that each Health & Social Care Integration Joint Board (IJB) establish adequate internal audit arrangements to
support independent review of the adequacy of risk management, governance and control arrangements for the delegated
resources, including the appointment of a Chief Internal Auditor.
The Clackmannanshire and Stirling IJB agreed a rotational appointment across constituent bodies and appointed Stirling
Council’s Audit Manager as the Chief Internal Auditor for the period up to 31 March 2019.
The IJB has also approved the establishment, membership and Terms of Reference of its Audit Committee.
In his capacity as Chief Internal Auditor, the Audit Manager provided information and reports to the IJB Audit Committee during
2016-17 at meetings in September 2016 and February 2017, to meet the obligation to provide independent assurance on the
risk management, governance and control arrangements within the Partnership. In particular, the Audit Manager reported to
the IJB Audit Committee on:

the Internal Audit Annual Report for 2015/16, incorporating a positive assurance statement from the Chief Internal Auditor
in support of the IJB’s Annual Governance Statement, as published in the Annual Accounts;

a draft, risk-based Internal Audit Annual Plan for 2016/17, approved by the Committee in September 2016, setting out an
agreed programme of work to enable Internal Audit to provide independent assurance on risk management, governance
and internal control arrangements;

the financial assurance arrangements within the Council to agree the Council’s base budget allocation of resources to the
Integration Joint Board for 2016/17, noting the robustness of those arrangements;

a progress report on the approved Internal Audit Annual Plan for 2016/17, incorporating the report on the IJB’s governance
arrangements.
Significant Governance Issues and Planned Actions
The Audit Manager’s overall Audit Opinion for the Annual Governance Statement is included within the Internal Audit Annual
Report for 2016-17 and concludes that he was able to provide reasonable assurance on the Council’s overall framework of
control for the year to 31 March 2017, including the group entities. The programme of Internal Audit work undertaken in
respect of 2016-17 was sufficient in breadth and depth to allow him to form a robust and balanced opinion. A significant
majority of reports issued provided ‘substantial assurance’ opinions on the Council’s control arrangements.
The Council and group entities continue to work to address control weaknesses identified during audits and other inspections
and, subject to any issues noted in this Statement, progress has been made with the implementation of agreed improvement
actions. The internal audit process incorporates follow-up work to monitor implementation of agreed actions. The outcomes of
internal audit follow-up work during 2016-17 were reported regularly to the Corporate Management Team and to the Audit
Committee and will continue to be so.
The following table sets out a number of improvements and developments to the Council’s overall governance framework,
identified from the review and monitoring of the effectiveness of its governance arrangements. These are corporate initiatives
that will be undertaken or progressed further during 2017/18.
165
Page 19 of 72
1
2
3
4
Improvement / Development
Source of Action
Action in 2017-18
The Council’s overall corporate
governance framework, as set out
in the approved Local Code of
Corporate Governance and related
policies and procedures.
CIPFA “Delivering Good
Governance in Local
Government Framework and
Guidance Notes.
Council - Review of
Governance Documents
1.
Community and Locality Planning
arrangements and the
development and publication of
statutory plans required under the
Community Empowerment
(Scotland) Act (2015).
Internal Audit Review:
Local Code of Corporate
Governance 2016-17
Community Empowerment
(Scotland) Act (2015)
2.
3.
Community Empowerment
(Scotland) Act (2015)
Stirling Council and the
Community Planning
Partnership Leadership Group
4.
The Equality Strategy 2013-17,
setting out Council’s approach to
meeting its obligations under the
Equality Act 2010 and the Public
Sector Equality Duty.
Equality Strategy 2013-17
5.
The Council’s deployment of its
Strategic Workforce Plan, which is
aligned with the Priority Based
Budget Financial Plan and the 5year Business Plan.
5-year Business Plan 20172022
Strategic Workforce Plan
2017-2022
6.
Revise the Council’s Local Code of Corporate
Governance to reflect the revised CIPFA
“Delivering Good Governance in Local
Government Framework (2016)”.
Revise the Standing Orders, Scheme of
Delegation, Scheme of Sub-Delegation and
Financial Regulations to reflect the
governance and decision-making
arrangements of the new Council, following
Local Government Elections in May 2017.
Progress and develop the ‘next steps’ in the
Council’s Localities Programme, including
locality planning and locality budgeting;
building on the ‘test sites’ experiences with
further community engagement and report
on progress to Committee in the autumn of
2017.
Develop and publish a “Local Outcomes
Improvement Plan (LOIP)” by October 2017 to
replace the Single Outcome Agreement (201323); and develop and publish “Locality Plans”,
with the participation of local communities,
for areas experiencing the poorest outcomes.
Continue to deliver the equality outcomes set
out in the Council’s Equality Strategy 2013-17
and further develop performance monitoring
arrangements. Publish the Mainstreaming
Report, Outcomes Report and draft Equality
Outcomes 2017-2021 by the end of April
2017, required under the Public Sector
Equality Duty.
Facilitation of engagement events to seek
employees’ views and ideas for the future,
and implementation and roll-out of the
Council’s new, integrated HR & Payroll system
during 2017. The new system will help
support the achievement of the strategic
priorities, and realise the workforce vision, set
out in the Strategic Workforce Plan.
Conclusion
This Annual Governance Statement summarises, openly and transparently, the governance arrangements established by Stirling
Council for 2016/17 and the period to date.
As Leader of the Council and Chief Executive, we have been advised on the implications of the review of the effectiveness of the
governance framework and that the Council’s arrangements continue to be regarded as fit for purpose in accordance with the
governance framework. It is our opinion that reasonable assurance can be placed upon the adequacy and effectiveness of the
systems of governance operated by the Council and its Group.
The annual review of effectiveness identifies sufficient evidence that the Council’s Local Code of Corporate Governance operates
effectively and that the Council and its Group propose to continue to take steps, in the coming year, to address the above
matters to further enhance their governance arrangements. We are satisfied that these steps will address the need for
improvements that have been identified in the review of effectiveness and will monitor their implementation and operation as
part of the next annual review.
Stewart Carruth
Chief Executive
Scott Farmer
Leader of the Council
166
Page 20 of 72
Remuneration Report
Introduction
The Remuneration Report has been prepared in accordance with the Local Authority Accounts (Scotland) Regulations 1985 (as
amended by the Local Authority (Scotland) Amendment Regulations 2011). The Regulations require various disclosures about
the remuneration and pension benefits of Senior Councillors and senior employees.
For completeness, the disclosure requirements for the totals of elected members’ salaries, allowances and expenses and for the
number of officers whose remuneration in the year was greater or equal to £50,000 grouped in bands of £5,000 have been
included in separate tables within this report. All information disclosed in the tables within this Remuneration Report is audited
by Stirling Council’s appointed auditor Audit Scotland. The other sections of the Remuneration Report are reviewed by Audit
Scotland to ensure that they are consistent with the financial statements.
All salaries and wages earned up to 31 March 2017 are included in the Accounts irrespective of when payment was made. An
accrual is made for the cost of holiday entitlements earned by employees not taken before the year-end, but which employees
may carry forward into the next financial year.
Remuneration of Council Leader, Provost and Senior Councillors
The Local Governance (Scotland) Act 20014 (Remuneration) Regulations 2007 (SSI No. 2007/183) regulates the remuneration of
Councillors. The Regulations provide for the grading of councillors as either the Leader of the Council, the Provost, Senior
Councillors or Councillors. The Leader of the Council and the Provost cannot be the same person for the purposes of payment of
remuneration. A Senior Councillor is a Councillor who holds a significant position of responsibility in Stirling Council’s political
management structure. When determining the level of remuneration for Councillors, the Scottish Ministers consider the
recommendations of the Scottish Local Authority Remuneration Committee (SLARC), an advisory Non-Departmental Public Body
set up in 2005 to advise Scottish Ministers on the remuneration, allowances and expenses incurred by local authority
councillors.
For 2016-17 Stirling Council’s Scheme of Elected Members Remuneration, Allowances and Reimbursement of Expenses set the
levels of payment in accordance with the Regulations as follows:



Leader of Stirling Council - maximum salary £28,157 (2015-16, £27,878)
Provost - maximum salary £21,118 (2015-16, £20,909). Stirling Council is permitted to remunerate one Provost.
Senior Councillor - maximum salary is 75 percent of total yearly amount payable to the Leader of the Council - £21,118
(2015-16, £20,909).
Stirling Council is able to exercise local flexibility in the determination of the precise number of Senior Councillors and their
salary within these maximum limits. In 2016-17, Stirling Council has 8 Senior Councillors (2015-16. 8 Senior Councillors)
The Regulations also permit Stirling Council to pay contributions or other payments as required to the Local Government
Pension Scheme in respect of those councillors who elect to become councillor members of the pension scheme.
The total remuneration of those senior elected officials who were in office during the year to 31 March 2017 is as follows:
Office held as at
31 March 2017
Salary
£
Expenses
£
Total
2015-16
£
Salary
£
Expenses
£
Total
2016-17
£
J Boyd
Council Leader
27,843
1,077
28,920
28,145
1,419
29,564
M Robbins
Provost
20,883
115
20,998
21,109
152
21,261
J Hendry
Senior Councillor
20,883
-
20,883
21,109
-
21,109
S Farmer
Senior Councillor
20,900
378
21,278
21,109
383
21,492
M Brisley
Senior Councillor
20,883
-
20,883
21,109
-
21,109
N Benny
Senior Councillor
20,887
-
20,887
21,109
-
21,109
A Berrill
Senior Councillor
20,887
728
21,615
21,109
580
21,689
V Weir
Senior Councillor
20,883
-
20,883
21,109
-
21,109
C Simpson
Senior Councillor
20,883
194
21,077
21,109
148
21,257
D Gibson
Senior Councillor
20,883
-
20,883
21,109
-
21,109
Total Councillors’ Remuneration
In 2016-17, the total remuneration of all Stirling Council’s elected members (including Senior Councillors above) was £419,392,
of which £406,503 related to Council duties and £12,889 to expenses. The comparative figure for 2015-16 was £428,300
(£414,000 Council duties and £14,300 expenses respectively).
The annual return of Councillors’ salaries and expenses for 2016-17 is available on Stirling Council’s website at
http://my.stirling.gov.uk/home.
167
Page 21 of 72
Pension Entitlements of Council Leader, Provost and Senior Councillors
The pension entitlements of the Council Leader, Provost and Senior Councillors who were in office during the year to 31 March
2017 are shown in the table below, together with the contribution made by Stirling Council to each Senior Councillor’s pension
for the period in question.
Pension Contributions
Office held as at
31 March 2017
J Boyd
Accrued Pension Benefits
For Year to
31 March 2016
For Year to
31 March 2017
As at
31 March 2017
Difference from
31 March 2016
£
£
Pension
£
Lump Sum
£
Pension
£
Lump Sum
£
Council Leader
5,847
5,911
5,000
-
1,000
-
M Robbins
Provost
4,385
4,433
2,000
-
1,000
-
J Hendry
Senior Councillor
4,385
4,433
5,000
2,000
2,000
-
S Farmer
Senior Councillor
4,389
4,433
4,000
2,000
1,000
-
N Benny
Senior Councillor
4,386
4,433
2,000
-
1,000
-
A Berrill
Senior Councillor
4,386
4,433
3,000
1,000
-
-
C Simpson
Senior Councillor
4,385
4,433
3,000
-
2,000
-
D Gibson
Senior Councillor
4,385
4,433
2,000
-
1,000
-
The pension benefits shown relate to the benefits that the individual has accrued as a consequence of their total local
government service and not just their current appointment.
Remuneration of Senior Employees
The salary of senior employees is set by reference to national arrangements. The Scottish Joint Negotiating Committee (SJNC)
for Local Authority Services sets the salaries for the Chief Executives of Scottish local authorities. Stirling Council sets the
remuneration levels for senior employees. Its role is to ensure the application and implementation of fair and equitable systems
for pay and for performance management within the guidelines of and as determined by, the Scottish Ministers and the Scottish
Government. In reaching its decisions, Stirling Council has regard to the need to recruit, retain and motivate suitably able and
qualified people to exercise their different responsibilities, the Council’s policies for the improvement of the delivery of local
public services and the funds available to the Council.
Senior employees include any local authority employee:

Who has responsibility for management of the local authority to the extent that the person has power to direct or
control the major activities of the authority (including activities involving the expenditure of money) during the year to
which the Report relates, whether solely or collectively with other persons;

Who holds a post that is politically restricted by reason of section 2(1) (a), (b) or (c) of the Local Government and
Housing Act 1989; or

Whose annual remuneration including any remuneration from a local authority subsidiary body is £150,000 or more
The total remuneration of Stirling Council’s senior employees is as follows:
S Carruth - Chief Executive
S Burlet - Director of Children, Communities & Enterprise
Salary
£
Expenses
£
Total
Remuneration
2015-16
£
110,871
637
111,508
112,004
1,140
113,144
90,906
105
91,011
95,343
13
95,356
-
-
-
41,420
-
41,420
A Brown - Director of Localities & Infrastructure (from Oct 16)
Salary
£
Expenses
£
Total
Remuneration
2016-17
£
In addition to remuneration received from Stirling Council, S Carruth received fees of £812 in relation to work carried out at the
EU Referendum election in June 2016.
The remuneration details of those senior employees who have left the employment of the Council during 2016-17 as part of a
management restructuring exercise are as follows:
Salary
£
Expenses
£
Total
Remuneration
2015-16
£
Salary
£
Expenses
£
Redundancy
£
Total
Remuneration
2016-17
£
G O’Sullivan - Director of Corporate
Operations
89,158
-
89,158
27,064
-
7,509
34,573
R Steenson - Director of Housing &
Environment
89,158
-
89,158
33,874
-
-
33,874
D Leng - Director of Children, Young People &
Education**
46,334
-
46,334
19,756
-
20,258
40,014
V de Souza - Director of Social Services**
39,715
36
39,751
18,720
173
-
18,893
168
Page 22 of 72
**From 1 April 2011 until 30 September 2016, Stirling and Clackmannanshire Councils jointly delivered Education and Social
Services. Stirling Council was the lead authority for Education with Clackmannanshire Council leading on Social Services. The
salary and expenses figures shown for D Leng and V de Souza represent 50% of their total remuneration, being Stirling Council’s
share under the joint management arrangement between Stirling and Clackmannanshire Councils. The redundancy payment for
D Leng represents the total amount due and paid in full by Stirling Council.
Pension Entitlements of Senior Employees
The pension entitlements of Senior Employees are shown in the table below, together with contributions made by Stirling
Council to each Senior Employee’s pension.
In-Year Pension Contributions
For Year to 31
For Year to 31
March 2016
March 2017
S Carruth - Chief Executive
S Burlet - Director of Children, Communities & Enterprise
A Brown - Director of Localities and Infrastructure
£
£
23,283
19,090
-
23,521
20,022
8,698
Accrued Pension Benefits
As at
Difference from
31 March 2017
31 March 2016
Pension
Lump Sum
Pension
Lump Sum
£
£
£
£
8,000
4,000
1,000
-
3,000
1,000
1,000
-
The pension entitlements of those senior employees who have left the employment of the Council during 2016-17 as part of a
management restructuring exercise are as follows:
In-Year Pension Contributions
For Year to 31
For Year to 31
March 2016
March 2017
G O’Sullivan - Director of Corporate Operations
R Steenson - Director of Housing & Environment
D Leng - Director of Children, Young People & Education**
V de Souza - Director of Social Services**
£
£
18,723
18,723
9,730
8,340
6,300
7,114
3,697
3,931
Accrued Pension Benefits
As at
Difference from
31 March 2017
31 March 2016
Pension
Lump Sum
Pension
Lump Sum
£
£
£
£
3,000
36,000
11,000
11,500
73,000
16,000
19,000
1,000
34,000
9,000
500
73,000
16,000
500
** The in-year pension contributions and accrued pension benefits for D Leng and V de Souza represent 50% of the total sums,
being Stirling Council’s share under the joint management arrangement between Stirling and Clackmannanshire Councils.
All senior employees shown in the tables above are members of the Local Government Pension Scheme (LGPS). The pension
figures shown relate to the benefits that the person has accrued as consequence of their total local government service and not
just their current appointment.
Pension Scheme Contribution Rates
From 1 April 2009 a tiered pension contribution system was introduced with contributions from scheme members being based
on how much pay falls into each tier. This is designed to give more equality between the cost and benefits of scheme
membership. The respective tiers and contribution rates paid by pension scheme members towards their pensions are as
follows:
Whole time pay
Range 2015-16
On earnings up to and including
£19,044
On earnings above
Rate 2015-16
£20,500
5.5%
£20,500 and up to £25,000
7.25%
Range 2016-17
Rate 2016-17
£20,700
5.5%
£20,700 and up to £25,300
7.25%
On earnings above
£25,000 and up to £34,400
8.5%
£25,300 and up to £34,700
8.5%
On earnings above
£34,400 and up to £45,800
9.5%
£34,700 and up to £46,300
9.5%
On earnings above
£45,800
12%
£46,300
12%
If a person works part time, their contribution rate is calculated on the whole time pay rate for the job, with actual contributions
on actual pay earned reducing the amount paid. Membership in the scheme is also accrued on a pro rata basis based on the
amount of hours worked.
Subsidiary Entities
Stirling Council includes 6 subsidiary entities within its Group Accounts (excluding Common Good and Charitable Trusts). Of
these, only Active Stirling Ltd, a charitable Leisure Trust, employs a Chief Executive (Andrew Bain). None of the 6 subsidiary
entities paid remuneration to Councillors of Stirling Council in 2015-16 or 2016-17 nor did any directors or employees of the
subsidiary entities receive annual remuneration of £150,000 or more during 2015-16 or 2016-17.
The remuneration and pension entitlements of Andrew Bain are as follows:
Total Remuneration
2015-16
2016-17
In-Year Pension Contributions
For Year to 31
For Year to 31
March 2016
March 2017
£
£
£
£
71,561
73,355
9,518
9,756
Accrued Pension Benefits
As at
Difference from
31 March 2017
31 March 2016
Pension
Lump Sum
Pension
Lump Sum
£
£
£
£
21,000
32,000
2,000
-
169
Page 23 of 72
Remuneration of Other Employees
Those other Stirling Council employees (excluding Senior Employees) receiving more than £50,000 remuneration for the year
(excluding employer’s pension contributions) is shown in the following table.
Remuneration band
2015-16
Non
Teaching
Employees
2015-16
Teaching &
Education
Employees
(Stirling)
2015-16
Teaching &
Education
Employees
(Stirling/
Clacks)
2015-16
Total
Employees
2016-17
Non
Teaching
Employees
2016-17
Teaching &
Education
Employees
2016-17
Total
Employees
£50,000 - £54,999
13
41
1
55
15
49
64
£55,000 - £59,999
5
9
5
19
6
8
14
£60,000 - £64,999
2
1
-
3
5
7
12
£65,000 - £69,999
4
1
-
5
4
1
5
£70,000 - £74,999
2
3
2
7
3
4
7
£75,000 - £79,999
-
1
-
1
4
-
4
£80,000 - £84,999
-
-
-
-
1
1
2
£85,000 - £89,999
-
-
-
-
-
1
1
26
56
8
90
38
71
109
Total Employees
Severance Costs
Stirling Council terminated the contracts of a number of employees in 2015-16 and 2016-17 as part of a voluntary severance
exercise.
The following table details, by cost banding, total employee severance costs actually incurred by Stirling Council in each year:
Severance Costs 2016-17
Cost Banding
No. of
Employees
Strain
Costs
CAY Lump
Sums
Redundancy
Lump Sums
Payments
In-lieu of
Notice
Total
Severance
Costs
£000
£000
£000
£000
£000
£0 - £20,000
52
44
19
185
129
377
£20,001 - £40,000
26
176
46
450
66
738
£40,001 - £60,000
17
258
50
458
57
823
£60,001 - £80,000
9
394
76
142
9
621
£80,001 - £100,000
6
433
49
54
-
536
£100,001 - £150,000
2
193
18
34
-
245
£150,000+
5
687
55
84
-
826
117
2,185
313
1,407
261
4,166
Totals 2016-17
Comparative Severance Costs 2015-16
£0 - £20,000
27
21
14
59
59
153
£20,001 - £40,000
6
38
-
96
27
161
£100,001 - £150,000
1
108
17
-
-
125
34
167
31
155
86
439
Totals 2015-16
Severance costs in the above tables have been allocated across the following four areas:

Strain Costs, representing the amount which Stirling Council is required to pay to the pension fund because the
employee has retired before the assumed retirement age and which would result in a shortfall in contributions up to
the assumed retirement age.

Compensatory Added Years (CAY) Lump Sum, representing the amount that Stirling Council pays to the individual in a
one-off lump sum, according to the compensatory added years awarded.

Redundancy Lump Sums, representing the amount that Stirling Council pays to the individual in a one-off lump sum,
where the individual would normally not be entitled to draw pension benefits due to their age (under 50 years).

Payments In-lieu of Notice, representing the amount that Stirling Council pays to an individual for a period of notice
that the individual is not required to work.
170
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In addition to actual severance costs incurred by the Council, the Accounting Code of Practice also requires disclosure of
Capitalised Compensatory Added Years Liabilities. These liabilities represent an actuarial estimate of the discounted value of
future recurring Compensatory Added Years payments that Stirling Council may be required to pay to the Pension Fund up until
the age at which the former employee is assumed to cease being a member of the pension scheme. It should be stressed that
these cost assumptions are based on average life expectancies and so may be subject to change based on actual circumstances
impacting on individual pension members.
The following table details, by cost banding, an estimate of the total severance costs that may potentially be incurred by Stirling
Council up until the age at which the relevant employees are assumed to cease being members of the pension scheme:
Exit Packages 2016-17
Cost Banding
No. of
Employees
Payments
In-lieu of Estimated CAY
Notice
Liabilities
Strain
Costs
CAY Lump
Sums
Redundancy
Lump Sums
£000
£000
£000
£000
Total
Estimated
Severance
Costs
£000
£000
£0 - £20,000
47
11
1
177
128
5
322
£20,001 - £40,000
19
44
12
328
59
55
498
£40,001 - £60,000
20
157
41
493
64
227
982
£60,001 - £80,000
4
102
13
89
10
77
291
£80,001 - £100,000
8
307
53
75
-
279
714
£100,001 - £150,000
9
524
72
98
-
413
1,107
10
1,040
121
147
-
713
2,021
117
2,185
313
1,407
261
1,769
5,935
£150,000+
Totals 2016-17
Comparative Exit Packages 2015-16
£0 - £20,000
25
12
2
59
59
-
132
£20,001 - £40,000
6
-
6
96
27
30
159
£40,001 - £60,000
1
9
6
-
-
33
48
£60,001 - £80,000
1
38
-
-
-
27
65
£150,000+
1
108
17
-
-
99
224
34
167
31
155
86
189
628
Totals 2015-16
Stewart Carruth
Chief Executive
Scott Farmer
Leader of the Council
171
Page 25 of 72
Expenditure and Funding Analysis
This statement shows how annual expenditure is used and funded from resources (government grants, rents, council tax and
business rates) by the authority in comparison with those resources consumed or earned by the authority in accordance with
generally accepted accounting practices. It also shows how this expenditure is allocated for decision making purposes between
the authority’s services. Income and expenditure accounted for under generally accepted accounting practices is presented
more fully in the Comprehensive Income and Expenditure Statement.
2016-17
2015-16
Net
Expenditure
Chargeable to
the General
Fund and HRA
Balances
£000
534
Adjustments
between the
Funding and
Accounting
Basis
£000
15
Net Expenditure
in the
Comprehensive
Income and
Expenditure
Statement
£000
549
107,009
15,130
122,139
32,520
842
33,362
39,623
7,879
47,502
Net
Expenditure
Chargeable to
the General
Fund and HRA
Balances
£000
401
Adjustments
between the
Funding and
Accounting
Basis
£000
3
Net Expenditure
in the
Comprehensive
Income and
Expenditure
Statement
£000
404
109,850
21,427
131,277
Clackmannanshire and Stirling Integration
Joint Board
30,822
1,139
31,961
Localities and Infrastructure
39,831
8,654
48,485
Chief Executive
Children, Communities and Enterprise
801
-
801
Central Scotland Valuation Joint Board
1,978
(1,103)
875
Other Operating Income & Expenditure
182,465
22,763
205,228
(2,491)
3,020
529
179,974
25,783
205,757
-
(480)
(480)
25,916
(11,119)
14,797
(935)
-
(935)
-
21,293
21,293
-
(12,711)
(12,711)
-
241
241
(210,448)
(22,715)
(233,163)
(5,493)
292
(5,201)
(17,295)
(5,493)
(22,788)
Net Cost Of General Services
Housing Revenue Account
Net Cost of Services
(Gain)/Loss on the Disposal of Non-Current
Assets
Interest Payable and Similar Charges
Interest Receivable and Similar Income
731
-
731
5,526
1,293
6,819
187,161
32,516
219,677
(2,420)
5,255
2,835
184,741
37,771
222,512
-
(792)
(792)
23,126
(8,770)
14,356
(972)
-
(972)
Interest Expense on Pension Defined Benefit
Obligation
-
21,700
21,700
Interest Income on Pension Scheme Assets
-
(14,106)
(14,106)
(Gain)/Loss on Investment Property
Revaluations
-
17
17
(206,393)
(15,476)
(221,869)
502
20,344
20,846
Taxation and Non-Specific Grant Income
(Surplus)/Deficit on Provision of Services
Opening General Fund and HRA Balance as at
1 April **
(Surplus)/Deficit on General Fund and HRA
Balance in Year
Closing General Fund and HRA Balance as at
31 March **
(22,788)
502
(22,286)
** For a split of these balances between the General Fund and the HRA – see the Movement in Reserves Statement.
Details of the Adjustments between the Funding and Accounting Basis are outlined in note 6 on page 35.
172
Page 26 of 72
Comprehensive Income and Expenditure Statement
This statement shows the accounting cost in the year of providing services in accordance with generally accepted accounting
practices, rather than the amount to be funded from taxation. Authorities raise taxation to cover expenditure in accordance
with statutory requirements; this may be different from the accounting cost. The taxation position is shown in both the
Expenditure and Funding Analysis the Movement in Reserves Statement.
When income and expenses are material, the nature and amount is disclosed on the Comprehensive Income and Expenditure
Statement and in notes to the accounts.
2015-16
Gross
Spend
£000
Restated
2015-16
Gross
Income
£000
2015-16
Net
Spend
£000
565
(16)
549
141,189
(19,050)
122,139
43,632
(10,270)
33,362
80,706
(33,204)
47,502
801
-
801
Central Scotland Valuation Joint Board
2,366
(1,491)
875
Other Operating Income & Expenditure
269,259
(64,031)
205,228
20,330
(19,801)
529
289,589
(83,832)
205,757
(480)
-
(480)
14,793
4
14,797
-
(935)
(935)
21,293
-
21,293
(12,711)
-
(12,711)
241
-
241
-
(233,163)
(233,163)
312,725
(317,926)
(5,201)
(11,984)
2016-17
Gross
Spend
£000
2016-17
Gross
Income
£000
2016-17
Net
Spend
£000
439
(35)
404
147,356
(16,079)
131,277
Clackmannanshire and Stirling
Integration Joint Board
78,817
(46,856)
31,961
Localities and Infrastructure
79,727
(31,242)
48,485
731
-
731
8,242
(1,423)
6,819
315,312
(95,635)
219,677
22,849
(20,014)
2,835
338,161
(115,649)
222,512
(792)
-
(792)
14,353
3
14,356
-
(972)
(972)
20
21,700
-
21,700
20
(14,106)
-
(14,106)
17
-
17
-
(221,869)
(221,869)
359,333
(338,487)
20,846
Note
Chief Executive
Children, Communities and Enterprise
Net Cost Of General Services
Housing Revenue Account
HRA
Net Cost of Services
(Gain)/Loss on the Disposal of NonCurrent Assets
Interest Payable and Similar Charges
Interest Receivable and Similar Income
Interest Expense on Pension Defined
Benefit Obligation
Interest Income on Pension Scheme
Assets
(Gain)/Loss on Investment Property
Revaluations
Taxation and Non-Specific Grant Income
(Surplus)/Deficit on Provision of
Services
Surplus Arising on Revaluation of NonCurrent Assets
7
21
(22,938)
(62,008)
Remeasurements of the net defined
benefit liability
(73,992)
Other Comprehensive Income and
Expenditure
67,250
(79,193)
Total Comprehensive Income and
Expenditure
88,096
20/21
90,188
173
Page 27 of 72
Movement in Reserves Statement
This statement shows the movement from the start of the year to the end on the different reserves held by the authority,
analysed into ‘usable reserves’ (i.e. those that can be applied to fund expenditure or reduce local taxation) and other ‘unusable
reserves’. The statement shows how the movements in year of the authority’s reserves are broken down between gains and
losses incurred in accordance with generally accepted accounting practices and the statutory adjustments required to return to
the amounts chargeable to council tax (or rents) for the year. The Net Increase/Decrease line shows the statutory General Fund
Balance and Housing Revenue Account Balance movements in the year following those adjustments.
Note
Balance b/fwd at 1/4/2015
General
Fund
Balance
£000
Housing
Revenue
Account
£000
Capital
Receipts
Reserve
£000
Repairs
and
Renewals
Fund
£000
Insurance
Fund
£000
Capital
Grants
Unapplied
Account
£000
Total
Usable
Reserves
£000
Unusable
Reserves
£000
Total
Council
Reserves
£000
(17,059)
(236)
(4,335)
(1,414)
(1,136)
(50)
(24,230)
(160,214)
(184,444)
Movement in Reserves 2015-16
(Surplus)/deficit on provision of
Services
CIES
(5,096)
(105)
-
-
-
-
(5,201)
-
(5,201)
Other Comprehensive
Expenditure/(Income)
CIES
-
-
-
-
-
-
0
(73,992)
(73,992)
(5,096)
(105)
-
-
-
-
(5,201)
(73,992)
(79,193)
(313)
(145)
596
-
-
(778)
(640)
640
0
166
-
-
(191)
25
-
0
-
0
(5,243)
(250)
596
(191)
25
(778)
(5,841)
(73,352)
(79,193)
Balance c/fwd at 31/3/2016
(22,302)
(486)
(3,739)
(1,605)
(1,111)
(828)
(30,071)
(233,566)
(263,637)
Balance b/fwd at 1/4/2016
(22,302)
(486)
(3,739)
(1,605)
(1,111)
(828)
(30,071)
(233,566)
(263,637)
Total Comprehensive
Expenditure/(Income)
Adjustments between accounting
basis & funding basis under
regulations
Transfers to/from Other Statutory
Reserves
(Increase)/Decrease in 2015-16
9
Movement in Reserves 2016-17
(Surplus)/deficit on provision of
Services
CIES
18,627
2,219
-
-
-
-
20,846
-
20,846
Other Comprehensive
Expenditure/(Income)
CIES
-
-
-
-
-
-
0
67,250
67,250
18,627
2,219
-
-
-
-
20,846
67,250
88,096
(18,783)
(2,469)
3,004
-
-
828
(17,420)
17,420
0
908
-
-
(248)
(660)
-
0
-
0
752
(250)
3,004
(248)
(660)
828
3,426
84,670
88,096
(21,550)
(736)
(735)
(1,853)
(1,771)
-
(26,645)
(148,896)
(175,541)
Total Comprehensive
Expenditure/(Income)
Adjustments between accounting
basis & funding basis under
regulations
Transfers to/from Other Statutory
Reserves
(Increase)/Decrease in 2016-17
Balance c/fwd at 31/3/2017
9
174
Page 28 of 72
Balance Sheet
The Balance Sheet shows the value as at the Balance Sheet date of the assets and liabilities recognised by the authority. The net
assets of the authority (assets less liabilities) are matched by the reserves held by the authority. Reserves are reported in two
categories. The first category of reserves are usable reserves, i.e. those reserves that the authority may use to provide services,
subject to the need to maintain a prudent level of reserves and any statutory limitations on their use (e.g. the Capital Receipts
Reserve that may only be used to fund capital expenditure or repay debt). The second category of reserves is those that the
authority is not able to use to provide services. This category of reserves includes reserves that hold unrealised gains and losses
(e.g. the Revaluation Reserve), where amounts would only become available to provide services if the assets are sold; and
reserves that hold timing differences shown in the Movement in Reserves Statement line ‘Adjustments between accounting
basis and funding basis under regulations’.
31 March 2016
£000
749
687,190
Note
Intangible Assets
Property, Plant & Equipment
4,186
Heritage Assets
1,382
Investment Property
1,613
Long Term Investments
19,974
715,094
489
Long Term Debtors
Short Term Debtors
Assets Held for Sale
8,904
11
Cash and Cash Equivalents
701,090
4,310
1
1,365
1,814
15
Long Term Assets
415
24,711
748
19,891
729,218
Inventories
14,903
31 March 2017
£000
661
16
14,235
1,726
17
Current Assets
3,796
20,418
(39,126)
Short Term Borrowing
23/24
(32,860)
(42,344)
Short Term Creditors
18
(39,477)
(1,381)
(82,851)
(114,104)
(62,179)
(736)
Short Term Provisions
(72,817)
Long Term Borrowing
24
(123,711)
Finance Lease Liability
19
(60,207)
Capital Grants Receipts in Advance
(69)
Revenue Grants Receipts in Advance
(216,229)
Other Long Term Liability - Pensions
(393,317)
Long Term Liabilities
263,637
(480)
Current Liabilities
Net Assets
(233,566)
Unusable Reserves
(30,071)
(263,637)
Usable reserves
Total Reserves
(1,539)
20
(315,821)
(501,278)
MIRS
175,541
21
(148,896)
MIRS
(26,645)
(175,541)
The unaudited accounts were issued on 22 June 2017.
In my opinion the Abstract of Accounts presents a true and fair view of the financial position of Stirling Council as at 31
March 2017 and its income and expenditure for the year then ended.
Jim Boyle CPFA
Chief Finance Officer
22 June 2017
175
Page 29 of 72
Cash Flow Statement
The Cash Flow Statement shows the changes in cash and cash equivalents of the authority during the reporting period. The
statement shows how the authority generates and uses cash and cash equivalents by classifying cash flows as operating,
investing and financing activities. The amount of net cash flows arising from operating activities is a key indicator of the extent
to which the operations of the authority are funded by way of taxation and grant income or from the recipients of services
provided by the authority. Investing activities represent the extent to which cash outflows have been made for resources which
are intended to contribute to the authority’s future service delivery. Cash flows arising from financing activities are useful in
predicting claims on future cash flows by providers of capital (i.e. borrowing) to the authority.
2015-16
£000
(5,201)
Net (Surplus)/Deficit on the Provision of Services
Note
2016-17
£000
MIRS
20,846
Adjustment for Non-Cash Movements
(33,573)
Depreciation and impairments
(45,762)
(6,440)
Non current asset adjustments
(1,960)
Retirement benefits
(9,404)
(11,502)
(27)
6,838
(1,608)
622
Net movement in stock
(171)
Net movement in debtors
(780)
Net movement in creditors and provisions
3,752
Other Internal accounts adjustments
798
(45,690)
6,679
22,715
2,593
(53,527)
Adjustments for Items Shown Within Investing and Financing Activities
Proceeds from the sale of property, plant and equipment, investment property and
intangible assets
Capital grants and contributions applied to capital financing
Other payments for financing activities (net contribution to/from NDR Pool)
2,734
7
15,476
NDR
1,280
31,987
(18,904)
46,186
(6,679)
(22,715)
16,792
(87,657)
86,098
19,490
Net Cash Inflows from Operating Activities *
(13,190)
Purchase of property, plant and equipment, investment property and intangible assets
Proceeds from the sale of property, plant and equipment, investment property and
intangible assets
Capital grants and contributions applied to capital financing
40,406
(2,734)
(16,552)
Net Cash Outflows from Investing Activities
21,120
Cash receipts of short and long-term borrowing
(93,752)
(2,593)
Cash repayments of short and long-term borrowing
Cash payments for the reduction of the outstanding liabilities relating to finance leases
and on-balance sheet PFI contracts
Other payments/receipts for financing activities (net contribution to/from NDR Pool)
(2,038)
Net Cash (In)/Outflows from Financing Activities
(4,150)
Net (Increase) / Decrease in Cash and Cash Equivalents
5,108
4,754
Cash and Cash Equivalents at the Beginning of the Reporting Period
8,904
8,904
Cash and Cash Equivalents at the End of the Reporting Period
2,114
90,237
19
1,974
NDR
(1,280)
(2,821
17
3,796
* The cash flows from operating activities in 2016-17 include interest received of £0.640m (2015-16, £0.644m) and interest paid
of £14.314m (2015-16, £14.794m).
176
Page 30 of 72
Notes to the Single Entity Financial Statements
1.
General Accounting Policies (where there is no accompanying note)
General Principles
The Statement of Accounts summarises Stirling Council’s transactions for the 2016-17 financial year and its position as at
31 March 2017. Stirling Council is required to prepare an annual Statement of Accounts in accordance with the Local
Authority Accounts (Scotland) Regulations 2014. Section 12 of the Local Government in Scotland Act 2003 also requires
the Statement of Accounts to be prepared in accordance with proper accounting practices. These practices comprise the
Code of Practice on Local Authority Accounting in the United Kingdom 2016-17 (The Code), supported by International
Financial Reporting Standards (IFRS) and statutory guidance issued under section 12 of the Local Government in Scotland
Act 2003.
The accounting convention adopted in the Statement of Accounts is principally historical cost, modified by the
revaluation of certain categories of non-current assets and financial instruments.
Accounting Concepts and Principles
The accounting concepts followed in the application of accounting policies are:

Accruals - sums due to or from Stirling Council during the year are included, whether or not the cash has
actually been received or paid in the year.

Going concern - this assumes that Stirling Council will continue in existence for the foreseeable future.
The accounting concepts are supported by qualitative characteristics prescribed by the International Accounting
Standards Board’s Conceptual Framework for Financial Reporting:

Two fundamental characteristics (relevance and faithful representation, of which faithful representation has
three characteristics - completeness, neutrality and freedom from error); and

Four enhancement characteristics, which complement the fundamental characteristics (comparable, verifiable,
timely and understandable).
Revenue Recognition
Revenue from the sale of goods is recognised when Stirling Council transfers the significant risks and rewards of
ownership to the purchaser and it is probable that economic benefits or service potential associated with the
transaction will flow to the Council.
Revenue from the provision of services is recognised when Stirling Council can measure reliably the percentage of
completion of the transaction and it is probable that economic benefits or service potential associated with the
transaction will flow to the Council.
Revenue from Council Tax and Non Domestic Rates is recognised when it is probable that the economic benefits or
service potential associated with the transaction will flow to Stirling Council and the amount of revenue can be
measured reliably. Revenue is measured at the full amount receivable (net of any impairment losses) as they are noncontractual, non-exchange transactions and there can be no difference between the delivery and payment dates.
Government Grants, Third Party Contributions and Donations
Whether paid on account, by instalments or in arrears, government grants and third party contributions and donations
are recognised as due to the Council when there is reasonable assurance that the Council will comply with the conditions
attached to the payments and the grants or contributions will be received.
Monies advanced as grants and contributions for which conditions have not been satisfied are carried in the Balance
Sheet as creditors. When conditions are satisfied, the grant or contribution is credited to the relevant service line (for
revenue grants) or Taxation and Non-Specific Grant Income (for non-ring-fenced revenue grants and all capital grants).
Where capital grants are credited to the CIES, they are reversed out of the General Fund Balance in the Movement in
Reserves Statement.
When the grant has yet to be used to finance capital expenditure, it is posted to the Capital Grants Unapplied Account.
When it has been applied, it is posted to the Capital Adjustment Account. Amounts in the Capital Grants Unapplied
Account are transferred to the Capital Adjustment Account once they have been applied.
Prior Period Adjustments
Prior Period Adjustments arise as a result of a change in accounting policy. Where a change is made it is applied
retrospectively by adjusting opening balances and comparative amounts.
Intangible Assets
Expenditure on intangible assets that do not have physical substance but are controlled by Stirling Council as a result of
past events (e.g. software licences) is capitalised when it is expected that future economic benefits or service potential
will flow from the intangible asset to the Council. The depreciable amount of an intangible asset is amortised over its
useful life to the relevant service line(s) in the Comprehensive Income and Expenditure Statement.
Surplus Assets
Assets that are not being used to deliver services, but which do not meet the criteria to be classified as Investment
Properties or Assets Held for Sale, i.e. Surplus assets, are measured at fair value (at highest and best use) based on the
price that would be received to sell an asset in an orderly transaction between market participants at the measurement
date.
177
Page 31 of 72
Heritage Assets
Stirling Council holds and conserves various heritage assets for future generations in support of the primary objective of
increasing the knowledge, understanding and appreciation of the history of the area of Stirling.
Heritage assets are presented separately in the Balance Sheet from other Property, Plant and Equipment assets and are
measured at either historic cost or fair value. Valuations may be made by any method that is appropriate and relevant,
including valuations for insurance purposes. Where it is not practicable to obtain a fair value, heritage assets are
measured at historical cost. Where Stirling Council considers that it is not practical to obtain a valuation at a cost
commensurate with the benefits to users of the financial statements and that reliable cost or valuation information
cannot be obtained, the asset is recognised at a nominal sum of £1 on the Balance Sheet.
Depreciation is not charged on heritage assets that have indefinite lives, but the carrying amount is reviewed where
there is evidence of impairment e.g. where an item has suffered physical deterioration or breakage or where doubts
arise as to authenticity. Any impairment is recognised and measured in accordance with Stirling Council’s general
policies on impairment.
Investment Properties
Investment properties are those that are used solely to earn rentals and/or for capital appreciation. The definition is not
met if the property is used in any way to facilitate the delivery of services or production of goods or is held for sale.
Investment properties are measured initially at cost and subsequently at fair value (highest and best use), based on the
price that would be received to sell an asset in an orderly transaction between market participants at the measurement
date. Properties are not depreciated but are revalued annually according to market conditions at the year-end. Gains
and losses on revaluation and/or disposals are posted to the Comprehensive Income and Expenditure Statement.
Rentals received in relation to investment properties are credited to the Comprehensive Income and Expenditure
Statement and result in a gain for the General Fund Balance. However, revaluation and disposal gains and losses are not
permitted by statutory arrangements to have an impact on the General Fund Balance. The gains and losses are therefore
reversed out of the General Fund Balance in the Movement in Reserves Statement and posted to the Capital Adjustment
Account with sale proceeds being posted to Capital Receipts Reserve.
Stirling Council currently has 2 investment properties being the Stirling Highland Hotel and the Bio-Reliance Building at
Stirling University with a combined carrying value of £1.365m as at 31 March 2017 (£1.382m, 31 March 2016). The
investment properties were revalued in 2016-17 with a net loss on revaluation of £0.017m.
Rental income received during 2016-17 from Investment Properties was £0.180m (2015-16, £0.182m). Stirling Council
incurred no direct expenses relating to these properties.
Inventories
Inventories are generally included in the Balance Sheet at the lower of cost and net realisable value. Certain inventories
have been valued at latest invoice price. The difference between the policy adopted for inventories and that required by
the Accounting Code of Practice is not considered material.
Assets Held for Sale
At the balance sheet date, when it is probable that the carrying amount of an asset will be recovered through a sale
transaction, it is reclassified as an Asset Held for Sale. The asset is revalued immediately before reclassification and then
carried at the lower of this amount and fair value less costs to sell. Depreciation is not charged on Assets Held for Sale.
If assets no longer meet the criteria to be classified as Assets Held for Sale, they are reclassified back to Non-current
Assets and valued at the lower of their carrying amount before they were classified as held for sale; adjusted for
depreciation, amortisation or revaluations that would have been recognised had they not been classified as Held for Sale
and their recoverable amount at the date of the decision not to sell. Assets that are to be abandoned or scrapped are
not reclassified as Assets Held for Sale.
Provisions
Provisions are made where an event has taken place that gives Stirling Council a legal or constructive obligation that
probably requires settlement by a transfer of economic benefits or service potential and a reliable estimate can be made
of the amount of the obligation. Provisions are charged as an expense to the appropriate service line in the
Comprehensive Income and Expenditure Statement in the year that Stirling Council becomes aware of the obligation,
based on the best estimate of the likely settlement. When payments are eventually made, they are charged to the
provision carried in the Balance Sheet. Estimated settlements are reviewed at the end of each financial year and
appropriate adjustments made to the level of provision.
2.
Accounting Standards That Have Been Issued but Have Not Yet Been Adopted
The Code requires the disclosure of information relating to the impact of an accounting change that will be required by a
new standard that has been issued but not yet adopted. This applies to the adoption of the following new or amended
standards within the 2017/18 Code:

Amendment to the reporting of pension fund scheme transaction costs.

Amendment to the reporting of investments within defined benefit pension scheme disclosures.
The Code requires implementation from 1 April 2017 and there is therefore no impact on the 2016-17 financial
statements.
178
Page 32 of 72
3.
Critical Judgements in Applying Accounting Policies
In applying accounting policies, Stirling Council has had to make certain judgements about complex transactions or those
involving uncertainty about future events. The critical judgements made in the Statement of Accounts are:
4.

Public Sector Funding - There is a high degree of uncertainty about future levels of funding for local
government. However, Stirling Council has determined that this uncertainty is not yet sufficient to provide an
indication that the assets of the Council might be impaired as a result of a need to close facilities and reduce
levels of service provision.

Employee Benefits Provision - Stirling Council has used a sampling approach to calculating the provision for
non-teaching employees annual leave.
Future Assumptions, Estimation Uncertainties and Contingent Liabilities
The Statement of Accounts contains estimated figures that are based on assumptions made by Stirling Council about the
future or that are otherwise uncertain. Estimates are made taking into account historical experience, current trends and
other relevant factors. However, because balances cannot be determined with certainty, actual results could be
materially different from the assumptions and estimates.
Active Stirling Ltd has not accounted for its pension costs under Financial Reporting Standard 17 (FRS17) given the
pension guarantee provided by Stirling Council. Instead, the company accounts for its pension costs under the terms of a
defined contribution scheme. As at 31 March 2017 and in respect of their pensions obligations held in the Falkirk Council
Pension Fund only, the value of the Defined Benefit Obligation of Active Stirling Ltd was £15.3m (2015-16, £9.6m) and
the Fair Value of Plan Assets was £10.1m (2015-16, £7.9m). The Net Liability was therefore £5.2m (2015-16, £1.7m).
These figures have been calculated using the same assumptions and methodology underlying the provision of Stirling
Council’s pension obligations. Stirling Council’s consolidated share of the pension liability would be £2.168m (2015-16,
£0.709m). Stirling Council has not disclosed any pension liability or corresponding pension reserve in the Group Balance
Sheet in relation to Active Stirling Ltd, basing this judgement on the fact that this omission is unlikely to lead to material
error.
Stirling Council acts as guarantor in respect of Stirling Technology Project Ltd.’s obligations under its bank loan
agreement. At 31 March 2017 the sum guaranteed was £1.329m (31 March 2016, £1.477m). Stirling Council also acts as
guarantor in respect of Stirling University Innovation Park Ltd.’s obligations under its bank loan agreement. At 31 March
2017 the sum guaranteed was £0.294m (31 March 2016, £0.382m).
The items in Stirling Council’s Balance Sheet at 31 March 2017 for which there is a significant risk of material adjustment
in the forthcoming financial year are as follows:
Item
Uncertainties
Property, Plant & Estimation of the fair values and useful lives of assets are
Equipment
dependent on assumptions about the level of repairs and
maintenance that will be incurred in relation to individual assets.
The current economic climate may require Stirling Council to
review current spending levels on asset repairs and maintenance,
bringing into doubt fair values and useful lives assigned to assets.
Effect if Actual Results Differ from
Assumptions
Any significant change in repairs and
maintenance spend would require a
review of asset lives, thereby impacting
directly on asset valuations and
depreciation charges to Services.
Assets of significant value which are included in the Balance Sheet
at fair value are reviewed annually to ensure that their carrying
amount is not materially different from their fair value at year-end.
Insurance
Provision
Stirling Council has made provision of £0.480m in relation to the
self-funded elements of Property, Liability and Motor claims which
remain unsettled as at 31 March 2017. Although the current
provision is deemed sufficient to cover known liabilities that may
arise in the foreseeable future, it is not certain as to the potential
extent of future claims that may be received by Stirling Council.
Debtor
Stirling Council has made provision of £11.267m in relation to
Provisions
outstanding debtor balances (note 16). Based on current collection
rates the provision is deemed sufficient to cover all liabilities that
may arise in the future. However, in the current economic climate
it is not certain that such provisions will continue to be sufficient.
Pensions Liability Estimation of the net liability to pay pensions depends on a number
of complex judgements relating to the discount rate used, the rate
at which salaries are projected to increase, changes in retirement
ages, mortality rates and expected returns on pension fund assets.
A firm of consulting actuaries (Hymans Robertson) is engaged to
provide Stirling Council with expert advice about the assumptions
to be applied.
Any increase in potential claims over and
above the £0.480m provision will have a
direct impact on the net cost of services
within the Comprehensive Income &
Expenditure Statement.
If debtor collection rates were to
deteriorate, consideration would need to
be given to further reviewing the criteria
for calculating provisions and the
provision levels held.
Although the effect on the net pension
liability of changes in assumptions can be
measured, the assumptions interact in
complex ways. Movements in corporate
bond yields and inflation can have a
significant impact on the discount rate
used to calculate pension liabilities. This in
turn can have a substantial impact on the
IAS19 balance sheet position.
179
Page 33 of 72
Item
Uncertainties
Fair Value
Measurements
In measuring fair value, Stirling Council uses valuation techniques
that are appropriate in the circumstances and for which sufficient
data is available, maximising the use of relevant observable inputs
and minimising the use of unobservable inputs.
Inputs to the valuation techniques in respect of assets and liabilities
for which fair value is measured or disclosed in the authority’s
financial statements are categorised within a fair value hierarchy as
flows:
 Level 1 – quoted prices (unadjusted) in active markets for
identical assets or liabilities that the authority can access at the
measurement date.
 Level 2 – inputs other than quoted prices included within Level
1 that are observable for the asset or liability, either directly or
indirectly.
 Level 3 – unobservable inputs for the asset of liability.
Effect if Actual Results Differ from
Assumptions
The valuation techniques that the
Authority uses to measure the fair value
of its investment properties is disclosed
in note 1, with surplus assets and assets
held for sale disclosed in note 11.
The valuation techniques that the
Authority uses to measure the fair value
of its financial assets and liabilities are
disclosed in note 23.
Significant changes in any of the
unobservable inputs would result in a
significantly lower or higher fair value
measurement for these assets and
liabilities.
When the fair values of financial assets and financial liabilities
cannot be measured based on quoted prices in active markets (i.e.
Level 1 inputs), their fair value is measured using valuation
techniques (e.g. quoted prices for similar assets or liabilities in
active markets or the discounted cash flow (DCF) model). Where
possible, the inputs to these valuation techniques are based on
observable data, but where this is not possible, judgement is
required in establishing fair values. These judgements typically
include considerations such as uncertainty and risk. However,
changes in the assumptions used could affect the fair value of the
authority's assets and liabilities.
Where Level 1 inputs are not available, the Authority’s internal
valuer identifies the most appropriate valuation techniques to
determine fair value.
Information about the valuation techniques and inputs used in
determining the fair value of the Authority’s asset and liabilities is
disclosed in notes 11 and 23.
5.
Events After the Reporting Period
Events after the reporting period are those events, both favourable and unfavourable, that occur between the end of
the reporting period and the date when the Statement of Accounts is authorised for issue. There are two types of
events:

Adjusting events - those that provide evidence of conditions that existed at the end of the reporting period and
the Statements are adjusted to reflect such events

Non-adjusting events - those that are indicative of conditions that arose after the reporting period and the
Statements are not adjusted. Where a category of events would have a material effect, disclosure is made in
the notes of the nature of the event and its estimated financial effect.
Events taking place after the date of authorisation for issue are not reflected in the Statement of Accounts.
Any relevant post Balance Sheet events will be disclosed in the audited version of these accounts.
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6.
Note to the Expenditure and Funding Analysis
This note provides a reconciliation of the main adjustments to Net Expenditure Chargeable to the General Fund and HRA
Balances to arrive at the amounts in the Comprehensive Income and Expenditure Statement.
2016-17: Adjustments between Funding and Accounting Basis
Adjustments from General Fund to arrive at the Comprehensive
Income and Expenditure Statement amounts
Adjustments
for Capital
Purposes
(Note 1)
Net Change
for Pensions
Adjustments
(Note 2)
Other
Differences
(Note 3)
Total
Adjustments
£000
£000
£000
£000
-
4
(1)
3
21,612
(512)
327
21,427
Chief Executive
Children, Communities & Enterprise
Clackmannanshire and Stirling Integration Joint Board
1,037
96
6
1,139
Localities and Infrastructure
8,356
299
(1)
8,654
110
1,843
(660)
1,293
31,115
1,730
(329)
32,516
5,174
80
1
5,255
36,289
1,810
(328)
37,771
Other Income & Expenditure from the Expenditure and Funding Analysis
(24,941)
7,594
(80)
(17,427)
Difference between General Fund Surplus/Deficit and Comprehensive
Income and Expenditure Statement Surplus/Deficit on the Provision of
Services
11,348
9,404
(408)
20,344
Other Operating Income & Expenditure
Net Cost of General Services
Housing Revenue Account
Net Cost of Services
2015-16: Comparative Adjustments between Funding and Accounting Basis
Chief Executive
Children, Communities & Enterprise
Clackmannanshire and Stirling Integration Joint Board
Localities and Infrastructure
Other Operating Income & Expenditure
Net Cost of General Services
Housing Revenue Account
Net Cost of Services
(2)
23
(6)
15
14,253
1,243
(366)
15,130
306
536
-
842
6,198
1,696
(15)
7,879
(85)
(1,043)
25
(1,103)
20,670
2,455
(362)
22,763
2,553
465
2
3,020
23,223
2,920
(360)
25,783
Other Income & Expenditure from the Expenditure and Funding Analysis
(33,993)
8,582
(80)
(25,491)
Difference between General Fund Surplus/Deficit and Comprehensive
Income and Expenditure Statement Surplus/Deficit on the Provision of
Services
(10,770)
11,502
(440)
292
Note 1: Adjustments for Capital Purposes
Within ‘Net Cost of Services’, adjustments have been made to add in depreciation and asset impairments and to deduct capital
financed from current revenue (CFCR).
Within ‘Other Income and Expenditure’, adjustments have been made to:

Add the net gain/loss on disposal of non current assets and the net gain/loss on revaluation of investment properties;

Deduct the statutory charges for capital financing (principal repayments) as these are not chargeable under generally
accepted accounting practices; and

Add capital grants receivable in the year without conditions, or for which conditions were satisfied in the year.
Note 2: Net Change for Pensions Adjustments
Within ‘Net Cost of Services’, adjustments have been made to remove the actual employer pension contributions made by the
authority as allowed by statute and to replace these with actuarial estimates of current service costs and past service costs in
accordance with IAS19 Employee Benefits. Within ‘Other Income and Expenditure’, adjustments have been made to include the
net interest on the defined benefit liability chargeable to the Comprehensive Income and Expenditure Statement in accordance
with IAS19 Employee Benefits.
Note 3: Other Differences
Within ‘Net Cost of Services’, adjustments have been made to remove transfers to or from earmarked reserves, i.e. holiday pay,
insurance fund, repairs and renewal fund. Within ‘Other Income and Expenditure’, adjustments have been made to recognise
the impact on the General Fund from timing differences relating to premiums and discounts.
181
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7.
Grants and Taxation Income
Whether paid on account, by instalments or in arrears, government grants, third party contributions and donations are
recognised as due to Stirling Council when there is reasonable assurance that the Council will comply with the conditions
attached to the payments and the grants or contributions will be received.
Amounts recognised as due to Stirling Council are not credited to the Comprehensive Income and Expenditure
Statement until conditions attaching to the grant or contribution have been satisfied. Conditions are stipulations that
specify that the future economic benefits or service potential embodied in the asset acquired using the grant or
contribution are required to be consumed by the recipient as specified or future economic benefits or service potential
must be returned to the transferor.
Monies advanced as grants and contributions for which conditions have not been satisfied are carried in the Balance
Sheet as grants received in advance. When conditions are satisfied, the grant or contribution is credited to the relevant
service line (attributable revenue grants/contributions) or Taxation and Non-Specific Grant Income (non-ring-fenced
revenue grants and all capital grants) in the Comprehensive Income and Expenditure Statement.
Where capital grants are credited to the Comprehensive Income and Expenditure Statement, they are reversed out of
the General Fund Balance in the Movement in Reserves Statement. Where the grant has yet to be used to finance capital
expenditure, it is posted to the Capital Grants Unapplied Account. Amounts in the Capital Grants Unapplied Account are
transferred to the Capital Adjustment Account once they have been applied.
Stirling Council credited the following grants, contributions and taxation income to the Comprehensive Income and
Expenditure Statement:
2015-16
£000
2016-17
£000
Credited to Services
(18,518)
(17,918)
Other Grants, Reimbursements & Contributions (Government)
(2,983)
(2,768)
Other Grants, Reimbursements & Contributions (Non-Government)
(6,615)
(6,548)
(316)
(296)
Total
(28,432)
(27,530)
Council Tax/Community Charge
(41,564)
(42,043)
(123,484)
(118,134)
Non Domestic Rate Redistribution
(45,400)
(46,216)
Capital Grants and Contributions
(22,715)
(15,476)
(233,163)
(221,869)
Housing Benefit (Rent Allowance & Rent Rebate) Subsidy
Housing Benefit/Council Tax Benefit Admin Grant
General Government Grant
Total
8.
External Audit Costs
Stirling Council has incurred £0.241m during 2016-17 (£0.261m, 2015-16) in respect of external audit services carried out
by the appointed auditor.
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9.
Adjustments Between Accounting Basis and Funding Basis Under Regulations
This note details the adjustments that are made to the total Comprehensive Income and Expenditure recognised by
Stirling Council in the year in accordance with proper accounting practice to the resources that are specified by statutory
provisions as being available to the Council to meet future capital and revenue expenditure.
Adjustments made in 2016-17
PPE non-current assets written off on disposal or sale
PPE depreciation written off on disposal or sale
General
Fund
Balance
Note
£000
11
(5,406)
11
Intangible Assets written off on disposal or sale
Intangible Assets depreciation written off on disposal or sale
4,986
Housing
Revenue
Account
£000
(1,821)
Capital
Receipts
Reserve
£000
-
521
-
Capital
Unusable
Grants
Reserves
Unapplied Movement
£000
£000
7,227
-
(5,507)
(14)
-
-
-
14
8
-
-
-
(8)
Current Assets Held For Sale written off on disposal or sale
(45)
-
-
-
45
Sale proceeds from disposal of non-current assets
657
2,077
(2,734)
-
-
-
-
5,567
-
(5,567)
(72)
(99)
171
-
-
114
678
3,004
-
(3,796)
12,271
3,205
-
-
(15,476)
(216)
(21)
-
-
237
(8,497)
(9,463)
-
-
17,960
Capital expenditure met from Capital Receipts Reserve
Contribution from Capital Receipts Reserve towards
administrative costs of non-current asset disposals
Net (gain) / loss on disposal of non-current assets
Capital grants & contributions applied to capital financing
7
Amortisation of intangible assets
Non-current asset revaluation decreases to CIES
12
Reversal of non-current asset revaluation decreases to CIES
12
229
-
-
-
(229)
Non-current asset depreciation charged to CIES
11
(24,482)
(3,312)
-
-
27,794
(32,750)
(12,775)
-
-
45,525
(17)
-
-
-
17
Reversal of items relating to retirement benefits debited or
20,21 (23,459)
credited to the ‘Surplus or Deficit on the Provision of
Services’ in the CIES
(2,418)
-
-
25,877
1,241
-
-
(16,473)
Depreciation and impairment of non-current assets
Movement in the market value of investment properties
Employer’s pensions contributions and direct payments to
pensioners payable in the year
CIES
20
15,232
Application of grants to capital financing
-
-
-
828
(828)
New capital grants unapplied
Application of grants to capital financing from the Capital
Grants Unapplied Account
-
-
-
-
0
21
-
-
-
828
(828)
Statutory provision for the financing of capital investment
21
8,690
1,220
-
-
(9,910)
Capital expenditure charged to the General Fund & HRA
21
1,851
6,402
-
-
(8,253)
Amount by which finance costs charged to the CIES are
different from finance costs chargeable in the year in
accordance with statutory requirements
21
80
-
-
-
(80)
Net transfer to / (from) earmarked reserves required by
legislation (i.e. holiday pay accrual)
21
(579)
(1)
-
-
580
(18,783)
(2,469)
3,004
828
17,420
Total Adjustments 2016-17
183
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Comparative Adjustments made in 2015-16
PPE non-current assets written off on disposal or sale
PPE depreciation written off on disposal or sale
General
Fund
Balance
Note
£000
11
(3,096)
11
Intangible Assets written off on disposal or sale
Intangible Assets depreciation written off on disposal or sale
Sale proceeds from disposal of non-current assets
Capital expenditure met from Capital Receipts Reserve
Contribution from Capital Receipts Reserve towards
administrative costs of non-current asset disposals
Net (gain) / loss on disposal of non-current assets
Capital grants & contributions applied to capital financing
7
Amortisation of intangible assets
2,901
Housing
Revenue
Account
£000
(5,957)
Capital
Receipts
Reserve
£000
-
57
-
Capital
Unusable
Grants
Reserves
Unapplied Movement
£000
£000
9,053
-
(2,958)
(87)
-
-
-
87
83
-
-
-
(83)
263
6,416
(6,679)
-
-
-
-
7,175
-
(7,175)
(21)
(79)
100
-
-
43
437
596
-
(1,076)
19,369
3,346
-
-
(22,715)
(174)
(16)
-
-
190
Non-current asset revaluation decreases to CIES
12
(3,435)
(10,011)
-
-
13,446
Reversal of non-current asset revaluation decreases to CIES
12
3,311
3,365
-
-
(6,676)
Non-current asset depreciation charged to CIES
11
(23,426)
(3,187)
-
-
26,613
(23,550)
(9,833)
-
-
33,383
(241)
-
-
-
241
Reversal of items relating to retirement benefits debited or
20,21 (23,672)
credited to the ‘Surplus or Deficit on the Provision of
Services’ in the CIES
(2,497)
-
-
26,169
13,543
1,124
-
-
(14,667)
Application of grants to capital financing
-
-
-
50
(50)
New capital grants unapplied
Application of grants to capital financing from the Capital
Grants Unapplied Account
-
-
-
(828)
828
21
-
-
-
(778)
778
Statutory provision for the financing of capital investment
21
11,038
1,189
-
-
(12,227)
Capital expenditure charged to the General Fund & HRA
21
3,054
6,107
-
-
(9,161)
Amount by which finance costs charged to the CIES are
different from finance costs chargeable in the year in
accordance with statutory requirements
21
80
-
-
-
(80)
Net transfer to / (from) earmarked reserves required by
legislation (i.e. holiday pay accrual)
21
197
(2)
-
-
(195)
(313)
(145)
596
(778)
640
Depreciation and impairment of non-current assets
Movement in the market value of investment properties
Employer’s pensions contributions and direct payments to
pensioners payable in the year
Total Adjustments 2015-16
CIES
20
184
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10.
General Fund Reserves
This note shows General Fund Reserves split between earmarked and uncommitted balances.
Central Energy Efficiency Fund
Communities and People Initiatives
Corporate Initiatives (Earlsburn Windfarm, Risk Fund)
Balance at
1 April
2016
£000
(252)
Use of
Balances
2016-17
£000
-
New
Balances
2016-17
£000
-
Balance at
31 March
2017
£000
(252)
(977)
372
(359)
(964)
(4,884)
-
(1,667)
(6,551)
Council Tax Discount on 2nd Homes (for reinvestment in affordable housing)
(818)
-
-
(818)
DWP monies, Council Tax Reduction scheme and Social Fund
(678)
211
(608)
(1,075)
Economic Development and Regeneration Initiatives
(281)
243
(331)
(369)
Environment and Place Initiatives
(106)
45
(216)
(277)
(99)
99
(111)
(111)
Infrastructure Initiatives
(271)
127
(24)
(168)
Management Initiatives
(70)
70
(210)
(210)
Governance Initiatives
Scheme of Devolved Budget Management within Education
(245)
106
(44)
(183)
(1,423)
1,025
(423)
(821)
Stirling Development Agency Ltd Loan Investment Income
(581)
-
(87)
(668)
Strategic Housing Account (for reinvestment in affordable housing)
(931)
-
-
(931)
Clackmannanshire & Stirling Integration Joint Board Initiatives
(658)
658
-
0
Earmarked Reserves
(12,274)
2,956
(4,080)
(13,398)
Uncommitted Reserves
(10,028)
3,182
(1,306)
(8,152)
Total Reserves
(22,302)
6,138
(5,386)
(21,550)
Schools and Learning Initiatives
11.
Property, Plant & Equipment
Property, Plant and Equipment assets are those that have physical substance and are held for use in the production or
supply of goods or services, for rental to others, or for administrative purposes and which are expected to be used
during more than one financial year.
Recognition
Expenditure on the acquisition, creation or enhancement of Property, Plant and Equipment is capitalised on an accruals
basis, provided that it is probable that the future economic benefits or service potential associated with the item will
flow to Stirling Council and the cost of the item can be measured reliably. Expenditure that maintains but does not add
to an asset’s potential to deliver future economic benefits or service potential is charged as an expense when it is
incurred.
Measurement
Assets are initially measured at cost, comprising the purchase price and any costs attributable to bringing the asset to
the location and condition necessary for it to be capable of operating in the manner intended by management.
The cost of an asset acquired other than by purchase is deemed to be its fair value, unless the acquisition does not have
commercial substance (i.e. it will not lead to a variation in the cashflows of the authority).
Property, plant and equipment assets are carried in the Balance Sheet using the following measurement bases:




Infrastructure, Community Assets and Assets Under Construction - Depreciated historical cost
Council Dwellings - Existing use value for social housing (EUV-SH)
Surplus assets - Fair value at highest and best use
All other assets - if no active market exists for the asset or the asset is specialised, measure at depreciated
replacement cost. If an active market exists for the asset, measure at existing use value.
Where non-property assets have short useful lives or low values (or both), depreciated historical cost basis is used as a
proxy for fair value.
All assets undergo a formal revaluation every five years as a minimum. Increases in valuations are matched by credits to
the Revaluation Reserve to recognise unrealised gains. Exceptionally, gains might be credited to the Comprehensive
Income and Expenditure Statement where they arise from the reversal of a loss previously charged to a Service.
The Revaluation Reserve contains revaluation gains recognised since 1 April 2007 only, the date of its formal
implementation. Gains arising before that date have been consolidated into the Capital Adjustment Account.
Depreciation
Depreciation is provided for on all Property, Plant and Equipment assets by the systematic allocation of their depreciable
amounts over their useful lives. An exception is made for assets without a determinable finite useful life (i.e. freehold
185
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land and certain Community Assets), Investment Properties and assets not yet available for use (Assets under
Construction).
Depreciation is calculated on the following bases:



Dwellings and other buildings - straight-line allocation over the useful life of the property as estimated by the
Stirling Council Valuer.
Vehicles, plant and equipment - a percentage of the value of each class of assets in the Balance Sheet, as
advised by a suitably qualified officer.
Infrastructure - straight-line allocation over 30-50 years depending on the type of infrastructure asset (e.g.
road, bridge etc.).
Services are charged with depreciation, where appropriate, for the use of assets no matter how they are financed.
Depreciation on Stirling Council’s non-operational assets is not charged to Service revenue accounts. It is however
reflected in the Comprehensive Income and Expenditure Statement through Other Operating Income and Expenditure.
Revaluation gains are also depreciated, with an amount equal to the difference between current value depreciation
charged on assets and the depreciation that would have been chargeable based on their historical cost being transferred
each year from the Revaluation Reserve to the Capital Adjustment Account.
Component Accounting
Where a significant component part of an item of Property, Plant & Equipment (PPE) is expected to wear out more
quickly than the overall asset, it is depreciated over a shorter period of time and any subsequent expenditure on
restoring or replacing the component is capitalised (with any carrying amount of the replaced component being written
off to the Comprehensive Income and Expenditure Statement). It should be noted that council dwellings, other land and
buildings and surplus assets are considered for componentisation with no de-minimis thresholds set by Stirling Council.
Disposals
When an asset is disposed of or decommissioned, the carrying amount of the asset in the Balance Sheet (whether
Property, Plant and Equipment or Assets Held for Sale) is written off to the Comprehensive Income and Expenditure
Statement as part of the gain or loss on disposal. Receipts from disposals (if any) are credited to the Comprehensive
Income and Expenditure Statement as part of the gain or loss on disposal (i.e. netted off against the carrying value of the
asset at the time of disposal). Any revaluation gains accumulated for the asset in the Revaluation Reserve are transferred
to the Capital Adjustment Account.
All amounts received for a disposal are categorised as capital receipts and require to be credited to the Capital Receipts
Reserve and can then only be used for new capital investment or set aside to reduce Stirling Council’s underlying need to
borrow (the capital financing requirement). Receipts are appropriated to the Reserve from the General Fund Balance in
the Movement in Reserves Statement.
The written-off value of disposals is not a charge against Council Tax, as the cost of non-current assets is fully provided
for under separate arrangements for capital financing. Amounts are appropriated to the Capital Adjustment Account
from the General Fund Balance in the Movement in Reserves Statement.
Movements in Property, Plant and Equipment
The movements in Property, Plant and Equipment during 2016-17 are as follows:
Movements 2016-17
Council
Dwellings
Other
Land &
Buildings
Vehicles,
Plant &
Equip
InfraStructure
Assets
Community
Assets
Surplus
Assets
Assets Under
Construction
Total
Property,
Plant &
Equip
£000
£000
£000
£000
£000
£000
£000
£000
Cost or Valuation
At 1 April 2016
157,949
435,385
25,416
135,338
6,865
2,560
12,987
776,500
Additions
9,260
5,028
5,611
10,161
916
-
8,710
39,687
Disposals
(1,352)
(19)
(5,690)
-
(122)
(43)
-
(7,227)
-
10,568
(139)
-
-
735
(120)
11,043
(8,255)
(9,402)
-
-
-
4
-
(17,653)
2,703
13,433
-
-
-
(149)
(17,362)
(1,376)
160,305
454,991
25,199
145,499
7,659
3,107
4,215
800,976
Revaluation increases/
(decreases) recognised
through Revaluation Reserve
Revaluation increases/
(decreases) recognised in the
Surplus/Deficit on the
Provision of Services
Asset Reclassifications (incl. to
Investment Properties and
Assets Held for Sale)
At 31 March 2017
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Movements 2016-17
Council
Dwellings
Other
Land &
Buildings
Vehicles,
Plant &
Equip
InfraStructure
Assets
Community
Assets
Surplus
Assets
Assets Under
Construction
Total
Property,
Plant &
Equip
Accumulated Depreciation
and Impairment
At 1 April 2016
£000
£000
£000
£000
£000
£000
£000
£000
(6,617)
(31,435)
(10,831)
(38,688)
(1,732)
(7)
-
(89,310)
Depreciation charge
(2,475)
(18,177)
(2,529)
(4,110)
(502)
-
-
(27,794)
57
-
5,328
-
122
-
-
5,507
-
11,615
91
-
-
6
-
11,712
(9,035)
(37,997)
(7,942)
(42,798)
(2,112)
(1)
-
(99,885)
At 31 March 2017
151,270
416,994
17,257
102,701
5,547
3,107
4,215
701,090
At 31 March 2016
151,332
403,950
14,585
96,650
5,133
2,553
12,987
687,190
Council
Dwellings
Other
Land &
Buildings
Vehicles,
Plant &
Equip
InfraStructure
Assets
Community
Assets
Surplus
Assets
Assets Under
Construction
Total
Property,
Plant &
Equip
£000
£000
£000
£000
£000
£000
£000
£000
154,472
458,856
23,393
126,746
6,630
1,828
6,495
778,420
Disposals
Depreciation written out to
the Revaluation Reserve
At 31 March 2017
Net Book Value
Comparative Movements
2015-16
Cost or Valuation
At 1 April 2015
Additions
11,652
3,569
4,776
8,728
219
-
14,960
43,904
(943)
(5,212)
(2,392)
(136)
(329)
(41)
-
(9,053)
-
(30,506)
11
-
-
(99)
-
(30,594)
(9,839)
2,871
(2)
-
(80)
392
-
(6,658)
2,607
5,807
(370)
-
425
480
(8,468)
481
157,949
435,385
25,416
135,338
6,865
2,560
12,987
776,500
At 1 April 2015
(4,298)
(56,892)
(10,602)
(34,991)
(1,659)
(68)
-
(108,510)
Depreciation charge
(2,376)
(17,388)
(2,608)
(3,833)
(402)
(6)
-
(26,613)
57
58
2,370
136
329
8
-
2,958
-
3
13
-
-
(16)
-
-
-
42,784
(4)
-
-
75
-
42,855
(6,617)
(31,435)
(10,831)
(38,688)
(1,732)
(7)
-
(89,310)
151,332
403,950
14,585
96,650
5,133
2,553
12,987
687,190
Disposals
Revaluation increases/
(decreases) recognised
through Revaluation Reserve
Revaluation increases/
(decreases) recognised in the
Surplus/Deficit on the
Provision of Services
Asset Reclassifications (incl. to
Investment Properties and
Assets Held for Sale)
At 31 March 2016
Accumulated Depreciation
and Impairment
Disposals
Asset Reclassifications (incl. to
Investment Properties and
Assets Held for Sale)
Depreciation written out to
the Revaluation Reserve
At 31 March 2016
Net Book Value
At 31 March 2016
PFI/PPP Assets
The net book value of PFI/PPP assets included in Other Land & Buildings as at 31 March 2017 is £139.4m (31 March
2016, £147.3m).
187
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Capital Commitments
As at 31 March 2017, Stirling Council has entered into a number of contracts for the construction or enhancement of
Property, Plant and Equipment within its approved Capital Programme. The most significant projects and remaining
profiled costs for project completion are: Construction of Balvalachan Cemetery Callander (£0.464m); Stirling Sports
Village National Curling Academy (£0.516m); St Ninian’s Primary School Phase 2 (£0.655m).
12.
Impairments/Downward Revaluations
Assets subject to a reduction in value as a result of impairment and/or downward revaluation have been accounted for
as follows:

Where there is a balance of revaluation gains for the asset in the Revaluation Reserve, the carrying amount of
the asset is written down against that balance (up to the amount of the accumulated gains)

Where there is no balance in the Revaluation Reserve or insufficient balance, the carrying amount of the asset
is written down against the relevant Service line(s) in the Comprehensive Income and Expenditure Statement
Where a revaluation loss is reversed subsequently, the reversal is credited to the relevant Service line(s) in the
Comprehensive Income and Expenditure Statement, up to the amount of the original loss, adjusted for depreciation that
would have been charged if the loss had not been recognised. The following table outlines revaluation losses charged
and revaluation reversals credited to the Surplus or Deficit on the Provision of Services.
Assets
Car Parks
Community Facilities / Shops / Retail
Infrastructure
Office Sites & Depots
2015-16
Losses
£000
2015-16
Reversals
£000
2015-16
Totals
£000
2016-17
Losses
£000
2016-17
Reversals
£000
2016-17
Totals
£000
-
(5)
(5)
925
(107)
818
665
(50)
615
4,362
(100)
4,262
2
-
2
3
-
3
537
(932)
(395)
96
(5)
91
Open Spaces
-
(25)
(25)
-
-
-
Regeneration / Development Sites
-
(3,338)
(3,338)
372
-
372
Residential Accommodation
9,968
(396)
9,572
9,057
-
9,057
Schools / Educational Establishments
2,274
(1,930)
344
3,145
(17)
3,128
13,446
(6,676)
6,770
17,960
(229)
17,731
188
Page 42 of 72
13.
Asset Revaluation Programme
Stirling Council carries out a rolling programme which ensures that the Property, Plant and Equipment required to be
measured at fair value, Council Dwellings, Other Land & Buildings and Surplus Assets, undergoes revaluation at least
every five years. Professionally qualified valuers (RICS: Royal Institute of Chartered Surveyors) employed within Stirling
Council’s Estates Team carry out valuations of all property-based assets held by the Council. The net value of assets are:
Assets
31
March
2016
Assets
31
March
2017
Carried
at
Historic
Cost
£000
31 March
2017
£000
31 March
2016
£000
31 March
2015
£000
31 March
2014
£000
31 March
2013
£000
Total Cost
or
Valuation
£000
5,566
5,587
-
-
-
-
151,270
-
151,270
7
7
945
-
138,905
-
-
-
139,850
Primary Schools
38
38
1,884
13,599
77,047
-
-
-
92,530
Sports Clubs/Facilities
30
31
970
36,085
58
-
6,174
-
43,287
184
187
3,385
1,068
5,356
3,288
188
5,475
18,760
49
48
15
16,562
-
-
-
-
16,577
1
1
25
-
-
-
13,867
-
13,892
Council Offices
34
37
1,949
2,206
11,209
-
-
-
15,364
Community Centres / Halls
23
23
167
15,451
-
-
-
-
15,618
Industrial Premises
74
73
173
498
8,573
-
37
-
9,281
Art / Entertainment Venues
2
2
-
11,732
-
-
-
-
11,732
Hostels
6
6
3
-
-
5,743
-
-
5,746
Nursery Schools
13
13
287
-
5,650
-
-
-
5,937
Libraries
16
16
40
-
-
4,628
-
-
4,668
Other Buildings
28
28
1,194
367
928
1,207
-
762
4,458
4
3
-
2,954
-
-
-
-
2,954
Shops
37
38
46
830
2,507
-
-
-
3,383
Depots
6
6
19
-
2,618
-
-
-
2,637
1,199
1,199
18
-
-
-
2,446
-
2,464
Day Care
3
1
-
1,781
-
-
-
-
1,781
T’port Facilities/Park & Ride
3
3
55
-
-
1,525
-
-
1,580
Fishing Rights
3
3
-
1,549
-
-
-
-
1,549
Special Education Properties
2
2
-
-
1,325
-
-
-
1,325
18
18
40
1,581
-
-
-
-
1,621
1,780
1,783
11,215
106,263
254,176
16,391
22,712
6,237
416,994
11
7
-
3,077
30
-
-
-
3,107
Council Dwellings
Valued at Fair Value as at:
Other Land & Buildings
Secondary Schools
Land
Car Parks
Community Campus
Residential Care Homes
Garages/Pitches
Public Conveniences
Total OLB
Surplus Assets
Value of Assets Held at Depreciated Historic Cost
Carried at
Historic Cost
£000
Vehicles, Plant & Equipment
Vehicles
Plant & Equipment
Community Assets
Cemeteries/ Churchyards
Parks, Open Spaces, Play Areas
482
16,775
2,210
3,337
Carried at
Historic Cost
£000
Infrastructure Assets
Bridges
Cycle Routes/Footways
Roads
Lighting
Assets Under Construction
8,310
1,866
85,666
6,859
4,215
189
Page 43 of 72
14.
Capital Expenditure and Capital Financing
The total amount of capital expenditure incurred in the year is shown in the following table, together with the resources
that have been used to finance it. Where capital expenditure is to be financed in future years by charges to revenue as
assets are used by Stirling Council, the expenditure results in an increase in the Capital Financing Requirement (CFR), a
measure of the capital expenditure incurred historically by the Council that has yet to be financed.
Restated
Opening Capital Financing Requirement
Property, Plant and Equipment
Capital Investment
Intangible Assets
Revenue Expenditure Funded from Capital under Statute
Long-Term Investments
Long Term Debtors
Sources of Finance
Capital receipts
Capital grants & contributions
Capital grants (Revenue Expenditure Funded from Capital under Statute)
Less capital grants moved to capital grants unapplied
Application of capital grants unapplied
Repayment of long term debtor
Direct revenue contributions
Loans fund principal
Closing Capital Financing Requirement
Increase/(decrease) in CFR (unsupported by government financial assistance)
General Services
HRA
15.
2015-16
£000
255,503
2016-17
£000
256,947
43,907
39,687
279
474
1,325
243
474
200
6,607
84
(7,175)
(5,567)
(22,715)
(15,476)
(474)
(474)
828
-
(50)
(828)
(174)
(172)
(9,161)
(8,253)
(12,227)
(9,910)
256,947
256,955
1,444
9
207,882
208,173
49,065
48,782
256,947
256,955
Long Term Debtors
The following table provides an analysis of long-term debtors balances payable to Stirling Council:
31 March 2016
Police
Debt
£000
8,293
16.
Housing
Loans
£000
536
31 March 2017
National
Housing
Trusts
£000
4,718
Total
Debtors
£000
13,547
Balance b/fwd as at 1st April
Police
Debt
£000
8,160
Housing
Loans
£000
614
Police Debt Due to Loans Fund
(127)
National
Housing
Trusts
£000
11,200
Total
Debtors
£000
19,974
(133)
-
-
(133)
(127)
125
-
125
House Loan Advances
-
84
-
-
-
84
-
(47)
-
(47)
House Loan Repayments
-
(40)
-
(40)
-
-
6,482
6,482
Loans to National Housing Trusts
8,160
614
11,200
19,974
Balance c/fwd as at 31st March
-
-
-
-
8,033
658
11,200
19,891
Short Term Debtors
The following table provides an analysis of short-term debtors balances payable to Stirling Council:
Central Government Bodies
Other Local Authorities
NHS Bodies
Other Entities and Individuals
Total
31 March 2016
£000
5,136
31 March 2017
£000
3,679
12
253
476
611
9,279
9,692
14,903
14,235
190
Page 44 of 72
The above debtors figures represent the position after deducting the following bad debt provisions:
31 March 2016
Council Tax
(5,189)
31 March 2017
£000
(5,321)
Council Tax Penalty Charges
(1,035)
(1,052)
Housing Rents
(1,204)
(1,219)
Sundry Debtors
(1,968)
(2,147)
(934)
(1,388)
Non Domestic Rates
Non Domestic Rates Penalty Charges
Total
17.
(113)
(140)
(10,443)
(11,267)
Cash and Cash Equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not
more than 24 hours. Cash equivalents are investments that mature in three months or less from the date of acquisition
and that are readily convertible to known amounts of cash with insignificant risk of change in values. Cash and cash
equivalents are shown net of bank overdrafts that are repayable on demand.
Cash and cash equivalents held as at 31 March are as follows:
31 March 2016
£000
28
31 March 2017
£000
31
(817)
665
Short Term Deposits
9,693
3,100
Total Cash and Cash Equivalents
8,904
3,796
Cash Held by Officers
Bank Current Accounts
18.
Short Term Creditors
The following table provides an analysis of short-term creditor balances payable by Stirling Council:
Central Government Bodies
Other Local Authorities
NHS Bodies
19.
31 March 2016
£000
(433)
31 March 2017
£000
(684)
(1,742)
(1,113)
(49)
(196)
Other Entities and Individuals
(40,120)
(37,484)
Total
(42,344)
(39,477)
Private Finance Initiatives (PFI) and Public Private Partnerships (PPP) Contracts
PFI/PPP contracts are agreements to receive services, where the responsibility for making available the property, plant
and equipment needed to provide the services passes to the PFI/PPP contractor. The appropriate treatment of PFI/PPP
contracts is based on control of an asset, such as specifying services and the price paid for these services.
Stirling Council is deemed to control the services that are provided under its PFI/PPP schemes and as ownership of the
Property, Plant and Equipment will pass to the Council at the end of the contracts for no additional charge, the Council
carries the assets used under the contracts on its Balance Sheet as part of Property, Plant and Equipment. Assets
recognised on the Balance Sheet are revalued and depreciated in the same way as Property, Plant & Equipment owned
by Stirling Council.
A liability is also carried on the Balance Sheet representing payments due for the financing of these assets. The unitary
charge paid to the PPP contractor is allocated between operating costs, finance lease principal and interest and any
capitalised lifecycle costs.
Balfron High School PFI Contract
In March 2000, Stirling Council entered into a PFI contract for the replacement of Balfron High School. The new school
became operational in August 2001. Stirling Council makes annual payments under the Balfron High School PFI
agreement to Balfron School Services Ltd, a wholly owned subsidiary of Bell Rock Topco Ltd, who operate the school on
behalf of the Council. Education Services made net Unitary Charge payments of £2.8m in 2016-17 (2015-16, £3.04m).
Stirling Council also receives £1.59m of annual support grant from the Scottish Government as part funding for the
project.
Stirling Schools PPP Contract
On 21st April 2006, Stirling Council concluded the Stirling Schools PPP Project Agreement with Stirling Gateway, a
consortium established for the purpose of carrying out a major rebuilding programme covering five secondary schools
within the area and a new community campus at Raploch. Construction commenced in May 2006 and was completed by
August 2008. Stirling Council makes annual payments under the Stirling Schools PPP agreement to Stirling Gateway Ltd
who operate the PPP schools on behalf of the Council. Education Services made net Unitary Charge payments of
191
Page 45 of 72
£11.20m in 2016-17 (2015-16, £11.03m). Stirling Council also receives £4.4m of annual support grant from the Scottish
Government as part funding for the project.
Ownership of all schools will pass to Stirling Council when the Balfron and Stirling Schools’ contracts terminate in 2026
and 2039 respectively.
Payments
Stirling Council makes agreed payments each year, which are increased by inflation and reduced if the contractor fails to
meet availability and performance standards. Payments still to be made under the PFI/PPP contracts at 31 March 2017
(excluding any estimation of inflation and availability/performance deductions) are as follows:
Balfron High School PFI
Service
Charge
£000
Interest
Charge
£000
Stirling Schools PPP
Principal Contingent
Charge Rentals
£000
£000
Service
Charge
£000
Total
£000
Interest
Charge
£000
Principal Contingent
Charge
Rentals
£000
£000
Total
£000
Payable in 2017-18
1,587
608
246
321
2,762
4,366
3,570
1,727
1,499
11,162
Payable within 2 - 5 years
5,097
1,934
2,628
2,092
11,751
18,964
13,080
7,854
7,639
47,537
Payable within 6 - 10 years
6,035
973
4,147
3,204
14,359
32,763
13,537
8,570
11,541
66,411
Payable within 11 - 15 years
-
-
-
-
-
41,625
10,930
8,493
14,132
75,180
Payable within 16 - 20 years
-
-
-
-
-
38,905
7,337
16,167
22,605
85,014
Payable within 21 -25 years
Total
-
-
-
-
-
14,442
1,195
12,353
15,428
43,418
12,719
3,515
7,021
5,617
28,872
151,065
49,649
55,164
72,844
328,722
Although the payments made to the contractor are described as unitary payments, they have been calculated to
compensate the contractor for the fair value of the services they provide, the capital expenditure incurred and interest
payable whilst the capital expenditure remains to be reimbursed. The liability outstanding to the contractor for capital
expenditure incurred is as follows:
Balfron PFI
£000
(7,802)
2015-16
Schools PPP
£000
(58,465)
Total
£000
(66,267)
566
1,548
2,114
(7,236)
(56,917)
(64,153)
Balance Outstanding Start of Year
Payments During the Year
Balance Outstanding at Year-end
Balfron PFI
£000
(7,236)
2016-17
Schools PPP
£000
(56,917)
Total
£000
(64,153)
221
1,753
1,974
(7,015)
(55,164)
(62,179)
The balance outstanding at year end of £62.179m is split within the Balance Sheet between Finance Lease Liability of
£60.207m and Short Term Creditors of £1.972m (total principal charge payable in 2017-18 of £0.245m + £1.727m).
20.
Pension Costs
Stirling Council participates in two formal pension schemes: the Local Government Pension Scheme (LGPS) administered
by Falkirk Council and the Teachers' Scheme administered by the Scottish Government. Both schemes provide defined
benefits to members. However, the liabilities for the teachers’ scheme cannot be identified specifically to Stirling
Council, therefore the scheme is accounted for as if it were a defined contributions scheme - Stirling Council does not
recognise assets or liabilities related to the Teachers' Scheme as the liability for payment of pensions rests ultimately
with the Scottish Government.
Teachers
In 2016-17, Stirling Council paid £6.14m to the Teachers’ Pension Scheme in respect of teachers’ retirement benefits,
representing 17.2% of pensionable pay (2015-16, £5.80m and 16.2%). The Teachers’ superannuation rate increased
from 14.9% to 17.2% from 1 September 2015. Stirling Council is responsible for the costs of any additional benefits
awarded upon early retirement outside of the terms of the Teachers’ Scheme. In 2016-17 these amounted to £0.878m
(2015-16, £0.911m). Accrued pension costs at 31 March 2017 amounted to £0.515m (31 March 2016, £0.510m).
Local Government Pension Scheme (LGPS)
In accordance with International Accounting Standard 19 (IAS19) Stirling Council is required to account for retirement
benefits when it is committed to giving them, even if the giving will be many years into the future. This involves the
recognition in the Balance Sheet of Stirling Council's share of the net pension asset or liability in the LGPS together with a
pension reserve. The CIES also recognises changes during the year in the pension asset or liability. Service expenditure
includes pension costs based on employers' pension contributions payable to the LGPS and payments to pensioners in
the year.
Stirling Council also has restricted powers to make discretionary awards of retirement benefits in the event of early
retirements. Any liabilities estimated to arise as a result of an award to any member of staff (including Teachers) are
accrued in the year of the decision to make the award and accounted for using the same policies as are applied to the
LGPS.
192
Page 46 of 72
The following elements of pension costs are charged to the CIES:





Current Service Cost - the increase in the present value of liabilities expected to arise from employee service in
the current period.
Past Service Costs - the increase in liabilities arising from decisions to improve retirement benefits in the
current period but which are related to employee service in prior periods.
Settlements - events that change the pension liabilities but are not covered by the actuarial assumptions.
Interest Expense - the expected increase during the year in the present value of liabilities because the benefits
are one year closer to settlement.
Expected Return on Assets (including interest income) - a measure of the expected average rate of return on
the investment assets held by the scheme in the year.
The following transactions have been made in the financial statements in accordance with IAS19:
2015-16
£000
2016-17
£000
16,654
14,144
933
4,139
21,293
21,700
(12,711)
(14,106)
26,169
25,877
6,990
(71,084)
(59,409)
158,698
(9,589)
2,574
Total Other Post-Employment Benefits Charged to the CIES
(62,008)
90,188
Total Post-Employment Benefits Charged to the CIES
(35,839)
116,065
(26,169)
(25,877)
14,667
16,473
Comprehensive Income and Expenditure Statement (CIES)
Cost of Services:

Current Service Cost

Past Service Costs (including Curtailments)
Financing and Investment Income and Expenditure:

Interest Expense - Defined Benefit Obligation

Interest Income - Scheme Assets
Total Post-Employment Benefits Charged to the Surplus or Deficit on the Provision of Services
Other Post-employment Benefits Charged to the CIES
Remeasurement of the net defined benefit liability comprising:

Return on Plan Assets (excluding the amount included in the net interest expense)

Actuarial (gains) and losses arising on changes in financial assumptions

Actuarial (gains) and losses arising from other experience
Movement in Reserves Statement
Reversal of net charges made to the Surplus or Deficit on the Provision of Services for postemployment benefits in accordance with the Code
Actual amount charged against the General Fund Balance for pensions in the year:
Employer’s Contributions Payable to Falkirk Pension Fund
Reconciliation of the Movements in the Fair Value of Pension Fund Assets and Liabilities Shown in the Balance Sheet
Opening Balance at 1 April
Liabilities
2015-16
2016-17
£000
£000
(664,145)
(618,994)
Opening Balance at 1 April
Assets
2015-16
2016-17
£000
£000
397,410
402,765
Current Service Cost
(16,654)
(14,144)
Interest Income
12,711
14,106
Interest Cost
(21,293)
(21,700)
Return on Assets
(6,990)
71,084
Employer Contributions
14,667
16,473
3,274
3,260
Benefits Paid
(18,307)
(18,621)
Closing Balance at 31 March
402,765
489,067
Contributions by Participants
(3,274)
(3,260)
Actuarial Gain/(Loss)
68,998
(161,272)
Benefits Paid
18,307
18,621
(933)
(4,139)
(618,994)
(804,888)
Past Service/Curtailment Costs
Closing Balance at 31 March
Contributions by Participants
193
Page 47 of 72
Basis for Estimating Assets and Liabilities
Pension Liabilities
Pension liabilities are discounted to their value at current prices using a discount rate based on the indicative rate of
return on high quality corporate bonds. Pension assets and liabilities included in Stirling Council’s Balance Sheet are as
follows:
Present Value of Pension Fund Liabilities*
Fair Value of Pension Fund Assets
Net Pension Liabilities and Pension Reserve
2015-16
£000
(618,994)
2016-17
£000
(804,888)
402,765
489,067
(216,229)
(315,821)
*Unfunded liabilities included in the figure for present value of liabilities is £63.230m (2015-16, £54.176m).
Liabilities show the underlying commitments that Stirling Council has in the long run to pay post-employment
(retirement) benefits. The total liability of £804.888m has a substantial impact on the net worth of Stirling Council as
recorded in the Balance Sheet, resulting in a negative overall balance of £315.821m. However, statutory arrangements
for funding the deficit mean that the financial position of Stirling Council remains healthy.
The deficit on the LGPS will be made good by increased contributions over the remaining working life of employees (i.e.,
before payments fall due), as assessed by the scheme actuary. The raising of finance to cover any discretionary benefits
is only required when pensions are actually paid.
Stirling Council’s share of the liabilities of the LGPS are included in the Balance Sheet on an actuarial basis using the
projected unit method i.e. an assessment of the future payments that will be made in relation to retirement benefits
earned to date by employees, based on assumptions about mortality rates, employee turnover rates and projections of
earnings for current employees. The LGPS liabilities have been assessed by Hymans Robertson, an independent firm of
actuaries and the estimates are based on the latest full valuation of the Fund at 31 March 2014. The main assumptions
used by the actuary are:
2015-16
£000
2016-17
£000
3.5%
2.6%
Longevity at 65 for Current Pensioners - Male
22.1 years
22.1 years
Longevity at 65 for Current Pensioners - Female
23.8 years
23.8 years
Long-Term Expected Rate of Return on Fund Assets:
Equity Investments, Property, Bonds & Cash
Mortality Assumptions:
Longevity at 65 for Future Pensioners - Male
24.3 years
24.3 years
Longevity at 65 for Future Pensioners - Female
26.3 years
26.3 years
Rate of Inflation / Rate of Increase in Pensions
2.2%
2.4%
Rate of Increase in Salaries
3.7%
3.9%
Rate for Discounting Fund Liabilities
3.5%
2.6%
Other Assumptions:
LGPS liabilities are sensitive to the actuarial assumptions set out in the table above. The sensitivity analyses below have
been determined based on reasonably possible changes of the assumptions occurring at the end of the reporting period
and assumes for each change that the assumption analysed changes while all the other assumptions remain constant.
The methods and types of assumption used in preparing the sensitivity analysis below did not change from this used in
the previous period.
Approx %
Increase to
Employer
Liability
11%
Approx
Monetary
Amount
(£000)
86,877
1 year Increase in Member Life Expectancy
3%
24,147
0.5% Increase in the Salary Increase Rate
4%
29,055
0.5% Increase in the Pension Increase Rate
7%
55,406
Change in Assumptions at 31 March 2017
0.5% Decrease in Real Discount Rate
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Pension Assets
Pension assets attributable to Stirling Council are included in the Balance Sheet at their fair value, principally the bid
price for quoted securities and estimated fair value for unquoted securities.
The following table shows the split of pension fund asset investments:
Consumer
Manufacturing
Energy and Utilities
Financial Institutions
Health & Care
Information Technology
Other
Corporate Bonds
Private Equity
UK Property
Overseas Property
Equities
Bonds
Infrastructure
Other
Cash & Cash Equivalents
Total Assets
31 March 2016 (£’000)
Prices Quoted
Prices Not
in Active
Quoted in
Markets Active Markets
42,306
22,762
14,367
26,031
20,603
24,392
9
6,509
29,300
31,315
953
85,676
27,759
5,267
46,486
19,030
301,662
101,103
Total
Assets
42,306
22,762
14,367
26,031
20,603
24,392
9
6,509
29,300
31,315
953
85,676
27,759
5,267
46,486
19,030
402,765
31 March 2017 (£’000)
Prices Quoted
Prices Not
in Active
Quoted in
Markets Active Markets
50,851
23,858
19,734
32,993
22,048
33,652
9,649
18,720
37,503
30,549
832
108,634
23,529
5,868
50,687
19,960
372,066
117,001
Total
Assets
50,851
23,858
19,734
32,993
22,048
33,652
9,649
18,720
37,503
30,549
832
108,634
23,529
5,868
50,687
19,960
489,067
As can be seen from the table above, the Falkirk Pension Fund invests in a wide range of active markets. A large
proportion of the assets are invested in equities (70%) and bonds (20%), together with property (6%) and cash (4%). The
comparative year’s figures are 65%, 22%, 8% and 5% respectively.
Impact on the Authority’s Cash Flow
The objectives of the Falkirk Pension Fund are to keep employers’ contributions at as constant a rate as possible.
Employer’s contributions have been agreed at 21.5% for 2017-18. The next triennial valuation is due on 31 March 2017.
Total contributions expected to be made by Stirling Council to Falkirk Pension Fund in the year to 31 March 2018 is
£11.651m.
Principal Risks to the Pension Scheme
The principal risks to the Scheme are the longevity assumptions, statutory changes to the Scheme, changes to inflation,
bond yields and the performance of the investments held by the Scheme. The long-term funding strategy and the
employer’s contribution rates are reviewed triennially and take into account these factors to mitigate the risks.
21.
Unusable Reserves
31 March 2016
£000
(123,796)
(334,901)
2,516
216,229
6,386
(233,566)
Revaluation Reserve
Capital Adjustment Account
Financial Instruments Adjustment Account
Pensions Reserve
Employee Statutory Adjustment Account
Total Unusable Reserves
31 March 2017
£000
(144,867)
(329,252)
2,436
315,821
6,966
(148,896)
Revaluation Reserve
The Revaluation Reserve contains the unrealised gains made by Stirling Council arising from increases in the value of its
Property, Plant and Equipment. The Reserve contains only revaluation gains accumulated since 1 April 2007, the date
that the Reserve was created. The following table shows the movement on the Capital Adjustment Account during the
year:
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2015-16
£000
(112,334)
2016-17
£000
Balance at 1 April
30,594
Net revaluation decreases recognised through the Revaluation Reserve - PPE
Net revaluation increases recognised through the Revaluation Reserve Heritage.
Net revaluation increases recognised through the Revaluation Reserve – Asset
Held for Sale.
(53)
330
(42,855)
Depreciation written out to the Revaluation Reserve - PPE
(Surplus)/Deficit on revaluation of non-current assets posted to the
Comprehensive Income and Expenditure Statement
Difference between fair value depreciation and historical cost depreciation
(11,984)
522
-
(11,043)
(124)
(59)
(11,712)
(22,938)
1,741
Amounts (to)/from Capital Adjustment Account
(123,796)
2016-17
£000
(123,796)
126
(144,867)
Balance at 31 March
Capital Adjustment Account
The Capital Adjustment Account absorbs the timing differences arising from the different arrangements for accounting
for the consumption of non-current assets and for financing the acquisition, construction or enhancement of those
assets under statutory provisions. The following table shows the movement on the Capital Adjustment Account during
the year:
2015-16
£000
(323,792)
2016-17
£000
Balance at 1 April
2016-17
£000
(334,901)
Reversal of items relating to capital expenditure debited or credited to the
Comprehensive Income and Expenditure Statement:
26,613
 Charges for depreciation of non-current assets - PPE
27,794
13,328
 Charges for revaluation decreases of non-current assets - PPE
17,881
(6,670)
 Reversal of charges for revaluation decreases of non-current assets - PPE
118
(6)
190
9,053
(2,958)
87
(83)
 Charges for revaluation decreases of assets held for sale
 Reversal of charges for revaluation decreases of assets held for sale
 Amortisation of intangible assets
 PPE non-current assets written off on disposal or sale
 PPE depreciation written off on disposal or sale
-
79
237
7,227
(5,507)
 AHFS non-current assets written off on disposal or sale
45
 Intangible Assets written off on disposal or sale
14
 Intangible Assets depreciation written off on disposal or sale
(8)
39,672
(522)
(229)
47,533
Difference between fair value depreciation and historical cost depreciation
Adjusting amounts to/(from) the Revaluation Reserve
(1,741)
(126)
39,150
Net written out amount of the cost of non-current assets consumed in the year
45,666
(7,175)

(50)
(22,715)
828

Capital grants and contributions moved to Capital Grants Unapplied Account
(12,227)

Statutory provision for the financing of capital investment charged against
the General Fund and HRA balances
(9,910)
(9,161)

Capital expenditure charged against the General Fund and HRA balances
(8,253)
Capital financing applied in the year:
Use of the Capital Receipts Reserve to finance new capital expenditure
(5,567)

Application of grants to capital financing from Capital Grants Unapplied

Capital grants and contributions credited to the Comprehensive Income and
Expenditure Statement
(828)
(15,476)
(40,034)
(50,500)
241
(334,901)
-
Movements in the market value of Investment Properties debited or credited to
the Comprehensive Income and Expenditure Statement
Balance at 31 March
17
(329,252)
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Financial Instruments Adjustment Account
The Financial Instruments Adjustment Account (FIAA) absorbs the timing differences arising from the different
arrangements for accounting for income and expenses relating to certain financial instruments. Stirling Council uses the
FIAA primarily to manage premiums paid on the early redemption of loans in line with the Treasury Management
strategy. Over time the expense is posted to the General Fund balance in accordance with statutory arrangements to
spread the burden on Council Tax. The following table shows the movement on the FIAA during the year:
2015-16
£000
2,596
2016-17
£000
Balance at 1 April
(80)
Proportion of premiums incurred in previous financial years to be charged
against the General Fund Balance in accordance with statutory requirements
(80)
Amount by which finance costs charged to the Comprehensive Income and
Expenditure Statement are different from finance costs chargeable in the year in
accordance with statutory requirements
2,516
2016-17
£000
2,516
(80)
(80)
Balance at 31 March
2,436
Pensions Reserve
The Pensions Reserve absorbs the timing differences arising from the different arrangements for accounting for postemployment benefits and for funding benefits in accordance with statutory provisions. The debit balance on the
Pensions Reserve shows a substantial shortfall in the benefits earned by past and current employees and the resources
Stirling Council has set aside to meet them. The statutory provisions will ensure that funding will have been set aside by
the time the benefits come to be paid.
2015-16
£000
266,735
6,990
(59,409)
Balance at 1 April
2016-17
£000
216,229
Return on Pension Assets
(71,084)
Actuarial (gains) / losses arising on changes in financial assumptions
158,698
2,574
(9,589)
Actuarial (gains) / losses arising from other experience
26,169
Reversal of items relating to retirement benefits debited or credited to the Surplus or Deficit
on the Provision of Services in the Comprehensive Income and Expenditure Statement
25,877
(14,667)
Employer’s pensions contributions and direct payments to pensioners payable in the year
(16,473)
216,229
Balance at 31 March
315,821
Employee Statutory Adjustment Account
The Employee Statutory Adjustment Account absorbs the differences that would otherwise arise on the General Fund
Balance from accruing for compensated absences earned but not taken in the year. Statutory arrangements require that
the impact on the General Fund Balance is neutralised by transfers to or from the Account.
2015-16
£000
6,581
(6,581)
22.
2016-17
£000
Balance at 1 April
Settlement or cancellation of accrual made at the end of the preceding year
6,386
Amounts accrued at the end of the current year
(195)
Amount by which officer remuneration charged to the Comprehensive Income
and Expenditure Statement on an accruals basis is different from remuneration
chargeable in the year in accordance with statutory requirements
6,386
Balance at 31 March
2016-17
£000
6,386
(6,386)
6,966
580
6,966
Leases
Leases are classified as finance leases where the terms of the lease transfer substantially all the risks and rewards of the
ownership of the property, plant or equipment from the lessor to the lessee. All other leases are classified as operating
leases. Where a lease covers both land and buildings, these elements are considered separately for classification.
Assets acquired by Stirling Council under finance leases are shown in the Balance Sheet together with a liability to pay
outstanding rentals. Rental payments are apportioned between the finance charge and the reduction of the outstanding
obligation, with the finance charge being allocated and charged to revenue over the term of the lease.
Rental payments made by Stirling Council under operating leases are charged to the Comprehensive Income and
Expenditure Statement as an expense of the services benefiting from use of the leased property, plant or equipment.
Charges are made on a straight-line basis over the life of the lease.
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Where Stirling Council grants an operating lease to a lessee over a property or an item of plant or equipment, the asset
is retained in the Balance Sheet. Rental income is credited to the Comprehensive Income and Expenditure Statement
with credits being made on a straight-line basis over the life of the lease.
Council as Lessee
Operating Leases
Stirling Council has a number of operational lease arrangements in respect of property and vehicles. Minimum lease
payments due under non-cancellable leases in future years are detailed below.
Not later than one year
Later than one year and not later than five years
Later than five years
31 March 2016
£000
31 March 2017
£000
320
323
1,065
991
5,408
5,046
6,793
6,360
The expenditure charged to relevant Services in the Comprehensive Income and Expenditure Statement during 2016-17
in relation to these lease payments was £0.323m (2015-16, £0.321m).
Finance Leases
During 2016-17, finance lease payments of £1.974m were made in respect of the Balfron PFI and Schools PPP contracts
(2015-16, £2.114m) as outlined in note 19. There were no other finance lease payments.
Council as Lessor
Finance Leases - there were no finance lease rentals receivable by Stirling Council in 2015-16 or 2016-17.
Operating Leases - Stirling Council leases out property under operating leases for the following purposes:

For the provision of community services, such as sports facilities, tourism services and community centres

For economic development purposes to provide suitable affordable accommodation for local businesses
Minimum lease payments receivable under non-cancellable leases in future years are as follows:
31 March 2016
£000
31 March 2017
£000
Not later than one year
(2,265)
(2,615)
Later than one year and not later than five years
(7,505)
(8,274)
Later than five years
(73,975)
(74,788)
(83,745)
(85,677)
Income credited to relevant Services in the Comprehensive Income and Expenditure Statement during 2016-17 in
relation to these lease receipts was £2.626m (2015-16, £2.480m).
23.
Financial Instruments
Financial Guarantees
Stirling Council is a signatory to the Local Government Pension Scheme admission agreement for thinkWhere Ltd and
Active Stirling Ltd. The agreements require Stirling Council to make good any pension under-funding position in the
event of the companies being wound up. As at 31 March 2017, thinkWhere Ltd had a net pension liability of £0.019m (31
March 2016, net pension asset of £0.407m). Active Stirling Ltd has elected not to account for its pension costs under
FRS17 given the pension guarantee provided by Stirling Council. Instead, the company accounts for its pension costs
under the terms of a defined contribution scheme with pension contributions charged to profit/loss in the period to
which they relate.
Financial Assets & Liabilities
Financial assets are typically classified as loans and receivables (assets that have fixed or determinable payments but are
not quoted in an active market) and available-for-sale (assets that have a quoted market price and/or do not have fixed
or determinable payments). Loans and receivables are initially measured at fair value and then carried at their
amortised cost. Annual credits to the Comprehensive Income and Expenditure Statement (CIES) for interest receivable
are based on the carrying amount of the asset multiplied by the effective rate of interest for the instrument. For most
loans, this means the amount presented in the Balance Sheet is the outstanding principal receivable (plus accrued
interest) and the interest credited to the CIES is the amount receivable in the loan agreement.
Financial liabilities are initially measured at fair value and carried at their amortised cost. Annual charges to the CIES for
interest payable are based on the carrying amount of the liability multiplied by the effective interest rate for the
instrument. For most of Stirling Council’s borrowing the amount presented in the Balance Sheet is the outstanding
principal repayable (plus accrued) interest, with interest charged to the CIES being the amount payable according to the
loan agreement.
Where premiums and discounts have been charged to the CIES, regulations allow the impact on the General Fund
Balance to be spread over future years. The reconciliation of amounts charged to the CIES to the net charge against the
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General Fund Balance is managed by a transfer to or from the Financial Instruments Adjustment Account in the
Movement in Reserves Statement.
The following categories of Financial Assets and Liabilities are carried on Stirling Council’s Balance Sheet:
Long Term
Current
31 March 2016 31 March 2016
£000
£000
Long Term
31 March 2017
£000
Current
31 March 2017
£000
Debtors
Financial assets carried at contract amounts
-
4,858
-
3,449
Total Debtors
-
4,858
-
3,449
Total Financial Assets
-
4,858
-
3,449
114,103
37,720
123,711
31,495
-
1,406
-
1,365
114,103
39,126
123,711
32,860
-
1,974
-
1,972
-
14,963
-
-
16,937
-
9,608
11,580
PFI and finance lease liabilities
62,179
-
60,207
-
Total Other Long Term Liabilities
62,179
-
60,207
-
176,282
56,063
183,918
44,440
Borrowings
Financial liabilities (principal amounts)
Accrued Interest (due within next 12 months)
Total Borrowings
Creditors
PFI and finance lease liabilities
Financial liabilities carried at contract
amount
Total Creditors
Other Long Term Liabilities
Total Financial Liabilities
Income, Expenses, Gains & Losses
There were no gains or losses arising from financial instruments during the year. Income and expenses associated with
financial instruments are detailed below:
2015-16
Financial
Liabilities
Amortised
Cost £000
8,308
6,486
Total
£000
8,308 Interest Expense
6,486 Schools PFI/PPP Interest Charges
2016-17
Financial
Liabilities
Amortised
Total
Cost £000
£000
8,159
8,159
6,195
6,195
14,794
14,794 Total Expense
14,354
14,354
14,794
14,794 Net (Gain)/Loss for the year
14,354
14,354
Fair Value of Assets and Liabilities
Financial assets and liabilities are carried in the Balance Sheet at amortised cost. The fair value of financial assets and
liabilities is required to be disclosed to enable a comparison to the carrying amounts in the Balance Sheet. Fair value is
defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction
between market participants at the measurement date, emphasising that fair value is a market-based measurement, not
an authority specific measurement. Fair value does not need to be disclosed when the carrying amount is a reasonable
approximation of fair value.
Fair Value of Financial Assets and Financial Liabilities that are not measured at Fair Value (but for which Fair Value
disclosures are required)
Financial liabilities and financial assets represented by loans and receivables are carried on the Balance Sheet at
amortised cost. Their fair value can be assessed by calculating the present value of the cash flows that will take place
over the remaining term of the instruments (Level 2: inputs other than quoted prices that are observable for the
financial asset/liability), using the following assumptions:

For loans receivable prevailing benchmark market rates have been used to provide the fair value.
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
Fair value disclosures are not required for short-term trade payables and receivables as the carrying amount is a
reasonable approximation fair value.

For PWLB loans, fair value has been estimated at the cost of taking out a new loan at PWLB new loan (certainty)
rates applicable to existing loans at the Balance Sheet date.

For non-PWLB loans, fair values have been calculated using PWLB new market loan discount rates.

For PFI/PPP Liabilities, PWLB Annuity Rates have been used as a proxy rate and fair values estimated using new
borrowing (certainty rate) discount rates.

No early repayment or impairment is recognised.
The fair value of assets and liabilities are as follows:
31 March 2016
Fair Value
New
Carrying Borrowing
Rate
Amount
£000
£000
(118,013)
(177,964)
(33,810)
(34,050)
(151,823)
(212,014)
(64,153)
(94,810)
(215,976)
(306,824)
PWLB Loans
Non-PWLB Loans
Total Debt
PFI/PPP Finance Lease Liability
Total Financial Liabilities
31 March 2017
Fair Value
New
Carrying Borrowing
Amount
Rate
£000
£000
(123,263)
(193,404)
(31,943)
(33,052)
(155,206)
(226,456)
(62,179)
(94,537)
(217,385)
(320,993)
The fair value is greater than the carrying amount because Stirling Council’s borrowing portfolio includes a number of
fixed rate loans where the interest rate payable is higher than the comparable loan interest rates at the Balance Sheet
date. The difference between the fair value and the carrying value thereby reflects the premiums that would be payable
on the early redemption of these fixed rate loans, under a purely hypothetical situation, thereby showing a notional
future loss (based on economic conditions at 31 March 2017) arising from a commitment to pay interest to lenders
above current market rates.
Stirling Council has a continuing ability to borrow at concessionary rates from the PWLB rather than from the markets,
termed the PWLB Certainty interest rates. The fair value figure presented above for PWLB loans is based on new
borrowing rates however, the Council cannot settle these loans at this amount as PWLB charge penalties for early
repayment, based on a schedule of premature repayment rates. The fair value calculated on this basis results in the
carrying amount of £123.263m being valued at £227.294m which represents the amount that would need to be paid to
PWLB to settle these loans at 31 March 2017 i.e. a penalty charge for early redemption of £104.031m.
24.
Nature and Extent of Risks Arising from Financial Instruments
Stirling Council’s activities expose it to a variety of financial risks. The key risks are:

Credit risk - the possibility that other parties might fail to pay amounts due to Stirling Council

Re-financing risk - the possibility that Stirling Council might be required to renew a financial instrument on
maturity on disadvantageous interest rates or terms.

Liquidity risk - the possibility that Stirling Council might not have funds available to meet its commitments to
make payments

Market risk - the possibility that financial loss might arise for Stirling Council as a result of changes in such
measures as interest rates and stock market movements.
Stirling Council’s overall risk management programme focuses on the unpredictability of financial markets and seeks to
minimise potential adverse effects on the resources available to fund services. Risk management is carried out by a
central treasury team, under polices approved by Stirling Council in the annual Treasury Management Financial Strategy.
Stirling Council provides written principles for overall risk management, as well as written policies covering specific
areas, such are interest rate risk, credit risk and the investment of surplus cash. The Treasury Management Financial
Strategy 2016-17 was approved on 31 March 2016 and is available on Stirling Council’s website.
Credit Risk
Credit risk arises from deposits with banks and financial institutions, as well as credit exposures to Stirling Council’s
customers. This risk is minimised through the Treasury Management Financial Strategy (Annual Investment Strategy and
Counterparty Policy) which requires that deposits are not made with financial institutions unless they meet identified
minimum credit criteria and sets maximum monetary and time limits for deposits with financial institutions. For 201617, Stirling Council determined that until there was greater stability in the world economy, deposits would only be
undertaken with UK financial institutions, with priority given to those with a significant level of government support.
Stirling Council’s maximum exposure to credit risk in relation to its investments in financial institutions cannot be
assessed generally as the risk of an institution failing to make interest payments or repay principal sums will be specific
to each individual institution. A risk of irrecoverability applies to all of Stirling Council’s deposits but there was no
evidence at 31 March 2017 that this was likely to crystallise: Stirling Council’s levels of deposits were relatively low and
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were held only with UK government backed institutions. At 31 March 2017, a deposit of £3.100m held with the Royal
Bank of Scotland was classed as cash and cash equivalents, being invested only for operational cash flow purposes. No
credit limits were exceeded during the period.
Stirling Council does not generally allow credit for its customers, such that £1.998m of the £3.284m balance is past its
due date for payment. This amount can be analysed by age as follows:
31 March 2016
£000
911
254
113
1,134
2,412
Less than 30 days
31 – 60 days
61 – 90 days
More than 90 days
31 March 2017
£000
454
267
67
1,210
1,998
Re-financing Risk
The longer term risk to Stirling Council relates to managing the exposure to replacing financial instruments as they
mature: there is a refinancing risk that Stirling Council will be bound to replenish a significant proportion of its debt at a
time when market rates may be volatile, uncertain or unfavourable. This risk is addressed in the treasury management
strategy and formulation of prudential indicators: the calculation of upper and lower limits regarding the maturity
structure of borrowings is designed to avoid large concentrations of debt with the same maturity structure. The
maturity profile of financial liabilities is regularly reviewed to identify opportunities to improve the profile through the
restructure of existing debt or new borrowing. Stirling Council’s debt portfolio is predominantly PWLB debt and the
current practice of a separate schedule of early repayment rates presents a further element of refinancing risk as this
will have an impact of the cost effectiveness of debt rescheduling.
The maturity analysis of financial liabilities (principal amounts) is as follows:
Less than one year
Between 1 and 2 years
Between 2 and 5 years
Between 5 and 10 years
Between 10 and 20 years
Between 20 and 30 years
Between 30 and 40 years
Between 40 and 50 years
31 March 2016
£000
(37,720)
(4,512)
(11,742)
(23,518)
(19,647)
(833)
(5,000)
(48,852)
(151,824)
31 March 2017
£000
(31,495)
(2,470)
(11,332)
(24,825)
(16,875)
(2,357)
(17,625)
(48,227)
(155,206)
All trade and other payables are due to be paid in less than one year and are not included in the above table. Temporary
Borrowing of £26.0m is included in amounts maturing in less than one year (£30.9m as at 31 March 2016).
Liquidity Risk
Stirling Council has a comprehensive cash flow management system that seeks to ensure that cash is available as
needed. If unexpected movements happen, Stirling Council has ready access to borrowings from the money markets
and the Public Works Loan Board. Stirling Council is also required to provide a balanced budget under the Local
Government Finance Act 1992, which ensures sufficient monies are raised to cover annual expenditure. There is
therefore no significant risk that it will be unable to raise finance to meet its commitments under financial instruments.
Market Risk
Stirling Council is exposed to interest rate movements on its borrowings and investments. As Stirling Council’s debt
portfolio predominantly comprises fixed rate debt, there is considerable certainty regarding the costs of financing such
debt and the subsequent charge to the Comprehensive Income and Expenditure Statement (CIES). Movements in
interest rates have a complex impact on Stirling Council, depending on how variable and fixed interest rates move across
differing financial instrument periods. For instance, a rise in interest rates would have the following effects:

Borrowings at variable rates – the interest expense charged to the CIES will rise

Borrowings at fixed rates – the fair value of the liabilities borrowings will fall (no impact on revenue balances)

Investments at variable rates – the interest income credited to the CIES will rise

Investments at fixed rates – the fair value of the assets will fall (no impact on revenue balances)
Borrowings are not carried at fair value on the Balance Sheet, so nominal gains and losses on fixed rate borrowings
would not impact on the Surplus or Deficit on the Provision of Services or Other Comprehensive Income and
Expenditure. However, changes in interest payable and receivable on variable rate borrowings and investments will be
posted to the Surplus or Deficit on the Provision of Services and affect the General Fund Balance.
Stirling Council has a number of strategies for managing interest rate risk. The annual treasury management strategy
draws together Stirling Council’s prudential and treasury indicators and its expected treasury operations, including
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expectations of interest rate movements. This strategy sets out maximum limits for fixed and variable interest rate
exposures. Treasury Management staff monitor market and forecast interest rates during the year to adjust exposures
appropriately.
At 31 March 2017, if interest rates had been 1% higher with all other variables held constant, the financial effect on the
Surplus or Deficit on Provision of Services would have been a credit of £0.043m, of which £0.012m relates to HRA. The
decrease in the fair value of fixed rate borrowing liabilities using new borrowing rates would be £28.654m. The impact of
a 1% fall in interest rates would be the same values but with the movements being reversed.
25.
Related Parties
Stirling Council is required to disclose material transactions with related parties – bodies or individuals that have the
potential to control or influence the Council or to be controlled or influenced by the Council. Disclosure of these
transactions allows readers to assess the extent to which Stirling Council might have been constrained in its ability to
operate independently or might have secured the ability to limit another party’s ability to bargain freely with the
Council.
The Scottish Government
The Scottish Government has significant influence over the general operations of Stirling Council, being responsible for
providing the statutory framework within which the Council operates. The Scottish Government also provides the
majority of Stirling Council’s funding in the form of grants and prescribes the terms of many of the transactions that the
Council has with other parties (such as Council Tax bills and Housing Benefits). Grants received from the Scottish
Government are set out in note 7.
Officers
There are no significant related party transactions with Officers of Stirling Council.
Elected Members
Elected members of Stirling Council have direct control over the Council’s financial and operating policies. The total of
members’ allowances paid in 2016-17 is shown in the Remuneration Report. There are no other significant related party
transactions with members of Stirling Council.
Entities Controlled or Significantly Influenced by the Council
Stirling Council has relationships with a number of Companies, Associations, Trusts, Joint Committees and Voluntary
Organisations. All of these associations facilitate the discharge of Stirling Council’s functions in terms of Section 69 of the
Local Government (Scotland) Act 1973. Further information relating to these entities is included in the notes to the
Group Accounts.
The following table shows significant payments and receipts between Stirling Council and its associated entities.
Contribution payment made to Clackmannanshire and Stirling Integration Joint Board
Commissioning income received from Clackmannanshire and Stirling Integration Joint Board
Requisition payment made to Central Scotland Valuation Joint Board
Management fee paid to Active Stirling Ltd
2015-16
£000
-
2016-17
£000
31,608
-
(31,608)
801
731
1,397
1,397
202
Page 56 of 72
Housing Revenue Account
The HRA Income and Expenditure Statement shows the economic cost in the year of providing housing services in
accordance with generally accepted accounting practices, rather than the amount to be funded from rents and
government grants. Authorities charge rents to cover expenditure in accordance with regulations; this may be different
from the accounting cost. The increase or decrease in the year, on the basis on which rents are raised, is shown in the
Movement on the Housing Revenue Account Statement.
2015-16
2016-17
£’000
£’000
Income
(17,763)
(436)
(56)
Dwelling Rents
(17,937)
Non-dwelling Rents
(440)
HRA Share of Corporate and Democratic Core
(56)
(1,546)
Other Income
(1,581)
(19,801)
Total Income
(20,014)
Expenditure
5,443
Repairs and Maintenance
5,291
4,363
Supervision and Management
4,079
9,849
Depreciation and Impairment of Non-Current Assets
226
HRA Share of Corporate and Democratic Core
198
Increase in the Allowance for Bad Debts/Debt Write-offs
251
Other Expenditure
20,330
Total Expenditure
529
12,796
219
198
266
22,849
Net Expenditure of HRA Services Included in the Comprehensive Income and
Expenditure Statement
2,835
(437)
HRA Share of the Operating Income and Expenditure Included in the Comprehensive
Income and Expenditure Statement:
(Gain)/Loss on Sale of HRA Non-Current Assets
2,270
Interest Payable and Similar Charges
(3,346)
(28)
89
818
(105)
(678)
2,202
Capital Grants & Contributions Applied to Capital Financing
(3,205)
Interest and Investment Income
(32)
Pension Past Service Costs (including Curtailments)
387
Net Interest Cost/Income on Pension Liabilities/Assets
710
(Surplus) / Deficit for the Year on HRA Services
2,219
Movement on the Housing Revenue Account Statement
2015-16
Notes
£’000
2016-17
£’000
(236)
Balance on the HRA at the End of the Previous Year
(486)
(105)
(Surplus) / Deficit for the Year on HRA Income and Expenditure Statement
(145)
Adjustments Between Accounting Basis and Funding Basis Under Statute
(250)
(Increase)/Decrease in Year on the HRA
(250)
(486)
Balance on the HRA at the End of the Current Year
(736)
2,219
1
(2,469)
203
Page 57 of 72
Housing Revenue Account Disclosures
1.
Adjustments between Accounting Basis and Funding Basis under Statute
2015-16
2016-17
£’000
£’000
437
3,346
(16)
(10,011)
3,365
678
Capital Grants & Contributions Applied to Capital Financing
3,205
Amortisation of intangible assets
(21)
Non-current asset reval increases/(decreases) to CIES
(9,463)
Reversal of non-current asset reval increases/(decreases) to CIES
-
(3,187)
Non-current asset depreciation charged to CIES
(3,312)
(2,497)
Reversal of items relating to retirement benefits
(2,418)
1,124
Employer’s pensions contributions
1,241
1,189
Repayment of Debt
1,220
6,107
Capital Expenditure Funded by the HRA
6,402
(2)
(145)
2.
Gain/(Loss) on Sale of HRA Non-current Assets
Transfer to/from Employee Statutory Adjustment Account
(1)
Total
(2,469)
Housing Stock
Stirling Council’s housing stock at 31 March 2017 was 5,587 (5,566 at 31 March 2016) in the following categories:
Property Type
2 Apt
3 Apt
4 Apt
5 Apt
6 Apt+
Total
21
1
0
0
0
0
22
Flat in Close
2
564
618
125
2
0
1,311
Own Door Flat
0
354
411
189
66
0
1,020
Maisonette
0
0
66
11
0
0
77
Bungalow
0
306
44
25
2
1
378
Mid Terrace
0
16
452
452
20
1
941
End Terrace/Semi
0
25
727
914
158
4
1,828
Detached
0
0
0
4
3
3
10
23
1,266
2,318
1,720
251
9
5,587
Bedsit
3.
1 Apt
Rent Arrears
Rent arrears relating to current tenants in Council dwellings and lockups totalled £751,865 as at 31 March 2017 (£754,020
as at 31 March 2016). Rent arrears relating to former tenants in Council dwellings and lockups totalled £998,421 as at 31
March 2017. Arrears of £176,630 were written off during the year, which related to former housing tenants.
4.
Movement in the Allowance for Bad Debts
An accumulated total provision of £1,218,779 has been made for Bad and Doubtful Debts, of which £1,167,000 is for
dwellings and lockups, with the balance of £51,779 relating to other debtors. This is compared to a total of £1,203,936 in
2015-16, of which £1,144,000 was for dwellings and lockups with the balance of £59,936 relating to other debtors.
5.
Rent Lost Due To Empty Properties
Rent lost as a result of empty properties during the year was £0.216m (2015-16, £0.177m).
204
Page 58 of 72
Council Tax Income Account
Stirling Council raises taxes from its residents through the Council Tax, which is a property taxed linked to property values. Each
dwelling in the Stirling Council area is placed into one of eight valuation bands (A to H). Stirling Council determines the annual
tax for a band D property and all other properties are charged a proportion of this, with lower valued properties (Bands A to C)
paying less and higher valued properties (D to F) paying more.
2015-16
£000
(53,364)
2016-17
£000
(53,844)
Gross Council Tax Levied and Contributions in Lieu
Adjusted for:
4,186
Council Tax Reduction Scheme
3,994
7,254
Other Discounts and Reductions
7,415
362
Provision for Non-collection
392
(41,562)
(2)
(41,564)
(42,043)
Community Charge Recovered
-
Net Council Tax Income per the Comprehensive Income and Expenditure Statement
(42,043)
Calculation of the Council Tax Base 2016-17
No of
Dwellings
-
Long Term
Empty
Premium
-
-
17
-
-
17
5/9
9
Band A
5,679
25
(309)
29
(736)
(9)
4,679
6/9
3,119
Band B
8,686
44
(511)
(10)
(912)
(16)
7,281
7/9
5,663
Band C
4,561
31
(487)
1
(442)
(8)
3,656
8/9
3,250
Band D
4,756
35
(340)
17
(414)
(14)
4,040
1
4,040
Band E
6,285
33
(281)
(17)
(439)
(14)
5,567
11/9
6,804
Band F
5,160
23
(142)
4
(263)
(13)
4,769
13/9
6,889
Band G
5,108
16
(86)
(38)
(170)
(8)
4,822
15/9
8,037
Band H
707
11
(22)
(3)
(15)
(2)
676
18/9
1,352
Band A*
Exempt
Dwellings
Disabled Discounts Discounts
Relief
25%
50%
Total
Dwellings
Ratio to
Band D
Band D Equivalents
Total
Class 17 dwellings (MoD)
Provision for non-collection
39,163
16
(783)
Council Tax Reduction Scheme
(3,632)
Council Tax Base
34,764
Band A* refers to properties subject to disabled relief
Dwellings fall within a valuation band between A to H, which is determined by the Assessor. The Council Tax charge is calculated
using the Council Tax Base i.e. Band D equivalents. This value is then increased or decreased depending on the band. Based on
the Council Tax base available to Stirling Council, the band D charge for 2016-17 was £1,197 (2015-16, £1,197).
Stirling Council charges per band for 2016-17
Band A
£798
Band E
£1,463
Band B
£931
Band F
£1,729
Band C
£1,064
Band G
£1,995
Band D
£1,197
Band H
£2,394
Council Tax Discount on Second Homes and Long-Term Empty Properties
From 1 April 2005, local authorities were granted discretion to reduce or retain the Council Tax discount on second homes and
long-term empty properties to between 10% and 50%. Stirling Council agreed to reduce the Council Tax discount on second
homes and long-term empty properties to 10%. From 1 April 2013, local authorities were granted discretion to remove the 10%
discount and levy an additional charge up to 100% of the Council Tax on properties that were empty in excess of 12 months,
except in certain circumstances. Stirling Council introduced the full 100% levy from 1 July 2014. The additional income
generated from the additional charge has to be retained locally for the provision of new-build affordable social housing to meet
locally determined priorities.
205
Page 59 of 72
Non-Domestic Rates Income Account
Local authorities collect Non Domestic Rates (NDR) income which is remitted to the Scottish Government, pooled nationally and
re-distributed back to local authorities along with the General Revenue Grant. As local authorities act as an agent of the Scottish
Government when collecting NDR, the Code requires that local authorities only recognise a net NDR creditor or debtor due to or
from the Scottish Government in the Balance Sheet.
The table below outlines the actual levels of NNDR collected by Stirling Council and the overall increase/decrease between the
rates collected and the amount that Stirling Council is entitled to receive under the National Pooling arrangement.
2015-16
£000
2015-16
£000
(54,381)
11,060
2016-17
£000
Gross rates levied and contributions in lieu
Reliefs and other deductions
11,021
651
Provision for bad and doubtful debts
584
(18)
Other adjustments
(20)
11,693
(42,688)
(119)
(42,807)
42,807
11,585
Net Non-Domestic Rate Income
(44,820)
Discretionary Relief charged to General Fund
(116)
Income for Contribution to National Non Domestic Rate Pool
Contribution to National Non Domestic Rate pool
(45,400)
Distribution from National Non Domestic Rate Pool
(2,593)
(45,400)
2016-17
£000
(56,405)
Net Contribution to/(from) National Non Domestic Rate Pool
Net Non-Domestic Rate Income to Comprehensive Income and
Expenditure Statement
(44,936)
44,936
(46,216)
(1,280)
(46,216)
Net Rateable Value Calculation
The amount paid for NNDR is determined by the rateable value placed on the property by the Assessor multiplied by the rate
per £, which is determined each year by the Scottish Government. The NNDR poundage rate set by the Scottish Government for
2016-17 was 48.4p (2015-16, 48.0p). Properties with a rateable value greater than £35,000 are charged a supplement of 2.6p
per £ (2015-16, 1.3p). Properties with a rateable value of £18,000 or less may be eligible for Small Business Bonus relief.
The rateable values and numbers of rateable subjects as at 1 April 2016 were:
Subject Classification
Commercial
Industrial
Miscellaneous
Formula Valued Subjects
No. of
Subjects
%
Rateable
Value (£000)
%
3,062
61.13%
70,947
62.05%
853
17.03%
13,904
12.16%
1,048
20.92%
24,472
21.40%
46
0.92%
5,016
4.39%
5,009
100.00%
114,339
100.00%
The comparative rateable values and numbers of rateable subjects as at 1 April 2015 were:
Subject Classification
Commercial
Industrial
Miscellaneous
Formula Valued Subjects
No. of
Subjects
%
Rateable
Value (£000)
%
3,033
60.77%
70,894
62.08%
871
17.45%
14,034
12.29%
1,056
21.16%
24,416
21.38%
31
0.62%
4,858
4.25%
4,991
100.00%
114,202
100.00%
206
Page 60 of 72
Common Good Funds
Stirling Council administers the Stirling, Bridge of Allan, Callander and Dunblane Common Good Funds. The respective Common
Good Funds must be used for the benefit of the communities of each area. Each of the Funds is a registered charity and detailed
accounts of each Common Good Fund are submitted to the Scottish Charity Regulator (OSCR) and are available separately.
Common Good Funds do not represent assets of Stirling Council and are not included in Stirling Council’s Balance Sheet, but are
included in Stirling Council’s Group Accounts.
The following tables summarise the income and expenditure of the Common Good Funds for the year, together with net assets
as at 31 March 2017.
Statement of Financial Activities for the Year Ended 31 March 2017
2015-16
£000
(9)
(14)
(10)
(33)
7
2
27
10
7
17
10
4
2
86
(11)
42
(1,305)
(1,263)
2016-17
£000
Income From:
Interest and Investment Income
Rents and Service Charges
Land Receipts - Dunblane Laighills Park
Total Income
Expenditure On:
Smith Art Gallery Grant
Funding for Public Art - Stirling Bridge
Bridge of Allan Community Council
Guardians of Scotland Grant
Black Boy Fountain Refurbishment
Works to Balk Walk, Stirling
Cowanes Hospital Maintenance Trust
Holy Rude Church Organ Appeal
Upkeep of Property
Depreciation of Property
Total Expenditure
Gain on Revaluation of Fixed Assets
Net Movement in Funds
Total Funds B/fwd
Total Funds C/fwd
(7)
(16)
(23)
7
8
2
1
3
21
(2)
(1,263)
(1,265)
Balance Sheet as at 31 March 2017
31 March
2016
£000
127
641
768
497
497
(2)
(2)
1,263
(15)
(1,248)
(1,263)
Property, Plant & Equipment
Long Term Investments
Long Term Assets
Debtors
Cash & Cash Equivalents
Current Assets
Creditors
Current Liabilities
Net Assets
Revaluation Reserve
Usable Reserves
Total Reserves
31 March
2017
£000
124
1,081
1,205
3
57
60
1,265
(15)
(1,250)
(1,265)
Property, Plant & Equipment comprises the Steeple building, King Street, Stirling and Laighills Park, Dunblane.
Cash & Cash Equivalents comprise monies held with Stirling Council Loans Fund.
207
Page 61 of 72
Trust Funds
Stirling Council administers 20 Charitable Trusts which have arisen mainly as a result of gifts, bequests or donations to be used
for the benefit of citizens within the Stirling Council area.
Stirling Council is currently conducting a review of the smaller charitable trusts which it administers with the objective of either
reorganising these into fewer charities, or transferring the balances held to external charitable organisations who may be better
placed to meet the purposes for which the trusts were originally established.
Balances held in the Charitable Trusts have been consolidated within Stirling Council’s Group Accounts in accordance with
required accounting practice. Detailed accounts of each Charitable Trust are submitted to the Scottish Charity Regulator (OSCR)
on an annual basis and are available from the Chief Finance Officer, Stirling Council.
The figures below summarise the Income and Expenditure arising during the year and the aggregate Assets and Liabilities of the
Charitable Trusts at the year end.
Statement of Financial Activities for the year ended 31 March 2017
Revenue
Reserves
£000
2015-16
Capital
Reserves
£000
Total
Funds
£000
2016-17
Revenue
Total
Reserves
Funds
£000
£000
(3)
(3)
-
(3)
(3)
Incoming Resources from Generated Funds
Donations
Investment Income
Total Incoming Resources
(3)
(1)
(4)
(3)
(1)
(4)
2
521
523
-
2
521
523
Resources Expended - Charitable Activities
Repairs/Energy/Upkeep of Grounds
Payments To Third Parties
Total Resources Expended
5
1
6
5
1
6
(2)
(2)
2
2
-
Other Recognised (Gains)/Losses
(Gain)/Loss on Investments
Total Recognised (Gains)/Losses
-
-
518
(774)
(256)
2
(2)
-
520
(776)
(256)
2
(256)
(254)
2
(256)
(254)
Net Movement In Funds
Total Funds B/fwd
Total Funds C/fwd
Balance Sheet as at 31 March 2017
2015-16
£000
363
363
Property, Plant & Equipment
Long Term Assets
2016-17
£000
432
432
256
256
Cash & Cash Equivalents
Current Assets
254
254
619
Net Assets
686
(363)
(256)
(619)
Revaluation Reserve
Usable Reserves
Total Reserves
(432)
(254)
(686)
Stirling Council also administers 21 Other Trusts. Funds held in these Trusts do not represent assets of Stirling Council and are
not included in Stirling Council’s Balance Sheet, nor are they included in Stirling Council’s Group Accounts. Other Trust Fund
revenue balances held as at 31 March 2017 are as follows:
Welfare Bequests (2 Trusts)
Education Bequests (7 Trusts)
Social Services Funds (12 Trusts)
Total Other Trusts
Provision of poor relief and amenity improvements
Provision of school prizes
Residential homes donations and care related activities
2016
£000
12
45
33
90
2017
£000
13
44
39
96
208
Page 62 of 72
Group Comprehensive Income and Expenditure Statement
The Group Comprehensive Income and Expenditure Statement combines the Income and Expenditure figures of Stirling Council
with Stirling Council’s share of the operating results of those entities in which it has a financial interest.
2015-16
Gross
Spend
£000
565
Restated
2015-16
Gross
Income
£000
(16)
2015-16
Net
Spend
£000
549
145,610
(23,696)
121,914
43,632
(10,270)
33,362
81,867
(34,587)
47,280
801
-
801
Central Scotland Valuation Joint Board
2,356
(1,481)
875
609
(24)
585
4,773
(4,675)
98
280,213
(74,749)
205,464
Other Operating Income & Expenditure
Share of Operating Results of Common Good &
Charitable Trusts
Associates, Joint Ventures and Joint Operations
accounted for on an equity basis
Net Cost Of General Services
20,330
(19,801)
529
300,542
(94,549)
205,993
(480)
-
(480)
23,923
(955)
22,968
-
(233,163)
(233,163)
54
-
54
-
-
-
324,039
(328,667)
(4,628)
(11,984)
6,990
(68,998)
(678)
Note
Chief Executive
Children, Communities and Enterprise
Clackmannanshire and Stirling Integration Joint
Board
Localities and Infrastructure
Housing Revenue Account
Net Cost of Services
Other Operating Expenditure
Financing & Investment Income/Expenditure
Taxation and Non-Specific Grant Income
Tax Expenses
Minority Interests
(Surplus)/Deficit on Provision of Services
4
(Surplus) / Deficit on revaluation of non-current
assets
Return on Pension Assets
Actuarial Gains / (Losses) on Pension
Assets/Liabilities
Share of Other Comprehensive
Income/Expenditure of Associates, Joint
Ventures and Joint Operations
2016-17
Gross
Spend
£000
439
2016-17
Gross
Income
£000
(35)
2016-17
Net
Spend
£000
404
152,046
(21,116)
130,930
78,817
(46,856)
31,961
80,886
(32,623)
48,263
731
-
731
8,232
(1,413)
6,819
27
(16)
11
38,743
(39,706)
(963)
359,921
(141,765)
218,156
22,849
(20,014)
2,835
382,770
(161,779)
220,991
(792)
-
(792)
23,051
(987)
22,064
-
(221,869)
(221,869)
56
-
56
7
(6)
1
405,092
(384,641)
20,451
(22,938)
(71,084)
161,272
869
(74,670)
Other Comprehensive Income/Expenditure
MIRS
68,119
(79,298)
Total Comprehensive Income/Expenditure
MIRS
88,570
209
Page 63 of 72
Group Movement in Reserves Statement
The Group Movement in Reserves Statement shows the movement in the year on the different reserves held by Stirling Council,
together with the movement in Stirling Council’s share of those entities in which it has a financial interest.
Stirling
Council
Usable
Reserves
£000
Group
Entities
Usable
Reserves
£000
Total
Group
Usable
Reserves
£000
Stirling
Council
Unusable
Reserves
£000
Group
Entities
Unusable
Reserves
£000
Total
Group
Unusable
Reserves
£000
Total
Group
Reserves
£000
(24,230)
3,855
(20,375)
(160,214)
878
(159,336)
(179,711)
-
35
35
-
-
-
35
(24,230)
3,890
(20,340)
(160,214)
878
(159,336)
(179,676)
CIES
(5,201)
573
(4,628)
-
-
-
(4,628)
CIES
-
-
-
(73,992)
(678)
(74,670)
(74,670)
CIES
(5,201)
573
(4,628)
(73,992)
(678)
(74,670)
(79,298)
(640)
(1,165)
(1,805)
640
1,165
1,805
-
(5,841)
(592)
(6,433)
(73,352)
487
(72,865)
(79,298)
(30,071)
3,298
(26,773)
(233,566)
1,365
(232,201)
(258,974)
(30,071)
3,298
(26,773)
(233,566)
1,365
(232,201)
(258,974)
CIES
20,846
(395)
20,451
-
-
-
20,451
CIES
-
-
-
67,250
869
68,119
68,119
CIES
20,846
(395)
20,451
67,250
869
68,119
88,570
(17,420)
(60)
(17,480)
17,420
60
17,480
-
3,426
(455)
2,971
84,670
929
85,598
88,570
(26,645)
2,843
(23,802)
(148,896)
2,294
(146,602)
(170,404)
Note
Balance b/fwd at 1 April 2015
Restatement to Opening Balances
b/fwd (Group Shareholdings)
Restated Balance b/fwd at 1 April
2015
Movement in Reserves 2015-16
(Surplus)/deficit on provision of
services
Other Comprehensive
Expenditure/(Income)
Total Comprehensive
Expenditure/(Income)
Adjustments between accounting
basis & funding basis under
regulations
(Increase)/Decrease in 2015-16
Balance at 31 March 2016
4
Balance b/fwd at 1 April 2016
Movement in Reserves 2016-17
(Surplus)/deficit on provision of
services
Other Comprehensive
Expenditure/(Income)
Total Comprehensive
Expenditure/(Income)
Adjustments between accounting
basis & funding basis under
regulations
(Increase)/Decrease in 2016-17
Balance at 31 March 2017
4
210
Page 64 of 72
Group Balance Sheet
The Group Balance Sheet shows as at 31 March 2017 the assets and liabilities of the Group and combines Stirling Council’s
assets and liabilities with its share of the assets and liabilities of those entities in which it has a financial interest.
Restated
31 March 2016
£000
749
689,996
Note
Intangible Assets
31 March 2017
£000
748
Property, Plant & Equipment
703,371
4,186
Heritage Assets
1,797
Investment Property
1,780
1,668
Long Term Investments
1,875
635
19,974
719,005
1,077
Investments in Associates and Joint Ventures
4,310
3
1,552
Long Term Debtors
19,891
Long Term Assets
733,527
Inventories
1,252
15,659
Short Term Debtors
14,712
415
Assets Held for Sale
1,726
Cash and Cash Equivalents
7,655
12,628
29,779
(39,126)
Current Assets
25,345
Short Term Borrowing
(32,860)
(45,349)
Short Term Creditors
(42,283)
(1,383)
Short Term Provisions
(85,858)
(114,104)
(62,179)
(736)
(69)
(482)
Current Liabilities
(75,625)
Long Term Borrowing
(123,711)
Finance Lease Liability
(60,207)
Capital Grants Receipts in Advance
(1,539)
Revenue Grants Receipts in Advance
(1,329)
Long Term Creditors
(8,971)
Liabilities of Associates and Joint Ventures
(1,174)
3
(10,056)
(216,229)
Other Long Term Liability - Pensions
(315,821)
(403,617)
Long Term Liabilities
(512,508)
259,309
(233,566)
(30,071)
4,663
(258,974)
(335)
(259,309)
Net Assets
170,739
Stirling Council Unusable Reserves
MIRS
(148,896)
Stirling Council Usable Reserves
MIRS
(26,645)
Group Entities’ Reserves
Total Group Reserves
Minority Interests
Total Reserves
MIRS,1,4
5,137
MIRS,1
(170,404)
(335)
(170,739)
211
Page 65 of 72
Group Cash Flow Statement
The Group Cash Flow Statement shows the change in the year of cash and cash equivalents of Stirling Council and those entities
in which it has a financial interest.
Restated
2015-16
£000
(4,628)
(228)
(45,933)
31,988
(18,801)
2016-17
£000
Net (Surplus)/Deficit on the Provision of Services
Adjust for entities included in the net deficit on the provision of services that are excluded
from the group cash flow statement (Associates and Joint Ventures)
Adjust net deficit on the provision of services for non-cash movements
Adjust for items included in the net deficit on the provision of services that are investing
and financing activities
Net Cash Inflows from Operating Activities
20,451
219
(53,585)
19,490
(13,425)
46,187
Purchase of property, plant and equipment, investment property and intangible assets
40,406
(7,196)
Proceeds from the sale of property, plant and equipment, investment property and
intangible assets
(2,777)
(22,721)
16,270
(87,657)
86,098
2,114
Other receipts from investing activities
Net Cash Outflows from Investing Activities
Cash receipts of short and long-term borrowing
Cash repayments of short and long-term borrowing
Cash payments for the reduction of the outstanding liabilities relating to finance leases and
on-balance sheet PFI contracts
(16,552)
21,077
(93,752)
90,237
1,974
(2,451)
Other payments/receipts relating to financing activities
(1,138)
(1,896)
Net Cash (In)/Outflows from Financing Activities
(2,679)
(4,427)
Net (Increase)/Decrease in Cash and Cash Equivalents
8,201
(12,628)
Cash and cash equivalents at the beginning of the reporting period
Group Cash and Cash Equivalents at the End of the Reporting Period
4,973
12,628
7,655
The impact of adding Subsidiary Companies, Charitable Trusts and the Stirling, Callander and Bridge of Allan Common Good
Funds to the Stirling Council single entity results within the Group Cash Flow Statement is to increase the Cash & Cash
Equivalents at the end of the reporting period by £3.859m (2015-16 £3.724m).
8,904
Cash and Cash Equivalents at the End of the Reporting Period – Stirling Council
3,796
3,724
Cash and Cash Equivalents at the End of the Reporting Period – Group Entities
3,859
Group Cash and Cash Equivalents at the End of the Reporting Period
7,655
12,628
212
Page 66 of 72
Notes to the Group Financial Statements
1.
Group Accounting Policies
The Financial Statements in the Group Accounts have been prepared in accordance with Stirling Council’s accounting policies.
Stirling Council has adopted the recommendations of the Code, which requires local authorities to consider their interests in all
types of entity to incorporate into Group Accounts.
Stirling Council has accounted for its interest in each Subsidiary using the acquisition method of accounting. Stirling Council’s
interest in each Associate has been accounted for using the equity method of accounting. With regard to the Central Scotland
Valuation Joint Board, Stirling Council's interest reflects the requisition share paid by Stirling Council. Stirling Council has
accounted for its interest in each Joint Venture using the gross equity method of accounting.
Combining Entities
Recognition has been made of Stirling Council's controlling interest in six Subsidiary companies. Active Stirling Ltd is treated as a
subsidiary on account of it being a Charitable Leisure Trust over which Stirling Council has effective control. Raploch URC Ltd and
Raploch URC (Landholdings) Ltd have also been consolidated as subsidiaries as Stirling Council is the sole Member on the Board
of Directors and therefore has effective control. Stirling Council also has effective control over the Stirling, Callander, Bridge of
Allan and Dunblane Common Good Funds and a number of Charitable Trusts, which it administers as sole trustee and, as such,
these are also treated as subsidiaries in the Group Accounts. Stirling Council also consolidates its interests in three Associates
(including Central Scotland Valuation Joint Board) and three Joint Ventures. The Accounting period end for all entities is the 31
March 2017.
Copies of the most recent audited accounts of the combining entities are available from the Chief Finance Officer, Stirling
Council.
The % share of each combining entity’s financial results (after taking account of Minority Interests) is as follows:
Basis for
Consolidation
Treatment
Group
Net Net Assets/
Share Exp/(Inc) (Liabilities)
2015-16 2015-16
2015-16
%
£000
£000
Group
Net Net Assets/
Share Exp/(Inc) (Liabilities)
2016-17 2016-17
2016-17
%
£000
£000
Subsidiaries
Active Stirling Ltd
Voting Rights
41.7%
(38)
206
41.7%
-
206
Raploch URC Ltd
Sole Member
50%
1
-
50%
-
-
Raploch URC Landholdings Ltd
Sole Member
50%
(8)
367
50%
(6)
381
Steadfast Homes LLP
Voting Rights
100%
(7)
2
100%
(35)
37
Stirling Business Centre Ltd
Voting Rights
91.45%
76
354
91.45%
65
283
Stirling Technology Projects Ltd
Sole Member
100%
(284)
1,197
100%
351
845
Common Good Funds
Sole Trustee
100%
42
1,263
100%
(1)
1,265
Charitable Trust Funds
Sole Trustee
100%
521
619
100%
(67)
686
Central Scotland Valuation Joint Board
Requisition
35.4%
(465)
(1,865)
35.4%
1,023
(2,889)
Stirling District Tourism Ltd
Voting Rights
28.57%
(66)
516
28.57%
(66)
582
thinkWhere Ltd
Voting Rights
33.3%
83
(143)
33.3%
160
(304)
Voting Rights
50%
33
(6,963)
50%
(99)
(6,864)
Associates
Joint Ventures
Stirling Development Agency Ltd
Stirling University Innovation Park Ltd
Voting Rights
50%
7
119
50%
2
117
Clackmannanshire and Stirling
Integration Joint Board
Voting Rights
25%
-
-
25%
(853)
853
Total Consolidated Group Entities
(105)
(4,328)
474
(4,802)
Stirling Council
(79,193)
263,637
88,096
175,541
Group Financial Statements
(79,298)
259,309
88,570
170,739
Total Consolidated Group Entities (as above)
Minority Interests
Group Entities’ Reserves
(4,328)
(4,802)
(335)
(335)
(4,663)
(5,137)
213
Page 67 of 72
Subsidiaries
Active Stirling Limited
Since 31 March 2006, Active Stirling Ltd, being a company limited by guarantee and having charitable status, has operated and
managed Stirling Council’s sport and leisure facilities including leisure centres, pavilions and sports pitches in accordance to a
service level agreement with Stirling Council. The main venue is the Stirling Sports Village and Peak Facility at Forthbank. The
land and buildings operated and managed by Active Stirling remain in Stirling Council’s ownership.
Raploch Urban Regeneration Company Ltd
The principal activity of the company is the promotion for the public benefit of urban regeneration in areas of social and
economic deprivation, in particular within the area of Raploch, Stirling. The company is limited by guarantee and has been
granted tax exemption status as a charity by the Inland Revenue. The company has one wholly owned subsidiary, Raploch Urban
Regeneration Company (URC) Landholdings Limited.
Raploch Urban Regeneration Company Landholdings Ltd
Raploch Urban Regeneration Company (URC) Landholdings Ltd, a wholly owned subsidiary of Raploch Urban Regeneration
Company Ltd is the operating company for the Raploch Regeneration project. The Development Agreement between Raploch
Urban Regeneration Company Limited, Raploch URC Landholdings Limited and Stirling Council was signed on 21 June 2007. This
agreed the transfer of over 60 acres of land from Stirling Council to Raploch URC Landholdings Limited.
Steadfast Homes LLP
Steadfast Homes LLP is a limited liability partnership between Stirling Council and the Scottish Futures Trust, supported by the
Scottish Government as guarantor, to deliver up to 175 new-build and refurbished homes in the Stirling area to help meet the
strong demand for affordable mid-market homes for rent.
Stirling Business Centre Limited
The company’s principal activity is to promote and encourage industrial and commercial activity and enterprise in Stirling district
and to make available accommodation for letting. Stirling Council has entered into a lease with the company of the Stirling
Business Centre at Wellgreen Road, Stirling and of Enterprise House at Springkerse Business Park, Stirling.
Stirling Technology Projects Limited
The company was formed for the single purpose of providing an extension to the building occupied by BioReliance Ltd at Stirling
University Innovation Park and thereafter leasing the whole building to BioReliance Ltd. BioReliance Ltd took entry to the
building provided by the company in May 1999 at which point the company began to trade. Stirling Council acts as guarantor in
respect of the company’s obligations under its bank loan agreement. At 31 March 2017 the sum guaranteed was £1.329m
(2015-16, £1.477m).
Associates
Central Scotland Valuation Joint Board
Central Scotland Valuation Joint Board is the statutory body responsible for maintaining the electoral, council tax and nondomestic rate registers for Stirling, Falkirk and Clackmannanshire Councils.
Stirling District Tourism Ltd
The principal activity of the company is to secure the preservation, protection, development and improvement of buildings and
other features of particular or historical, architectural, constructional or public interest in the administrative area of Stirling
Council. Stirling Council has leased certain tourist attractions to the company, which it manages on behalf of Stirling Council. The
company is limited by guarantee and has been granted tax exemption status as a charity by the Inland Revenue.
thinkWhere Ltd
The principal activity of the company is the provision of corporate Geographical Information Services and, in particular, to
Clackmannanshire, Falkirk and Stirling Councils.
Joint Ventures
Stirling Development Agency Ltd
This is a joint venture company whose principal activity is the development and refurbishment of commercial, industrial and
residential properties. The company was formed in March 2008 as a result of the restructuring of City of Stirling Business Parks
(Investments) Limited.
Stirling University Innovation Park Ltd
The principal activity of the company is the development, promotion, marketing, use and management of Stirling University
Innovation Park. Stirling Council acts as guarantor in respect of the company’s obligations under the bank facility it acquired to
assist in the purchase of the head lease interests in the Alpha and Beta Centres. The bank loan amounted to £0.294m at 31
March 2017 (31 March 2016, £0.382m).
Clackmannanshire and Stirling Integration Joint Board
Clackmannanshire and Stirling Integration Joint Board (IJB) is a statutory body established to integrate health and social care
services between Clackmannanshire Council, Stirling Council and NHS Forth Valley. The contribution provided by Stirling Council
to the IJB in 2016/17 was £31.6m, of which £30.8m was funded from General Fund and £0.8m from Housing Revenue Account.
The IJB Board comprises twelve voting members with three (25%) made up of Stirling Council Elected Members.
214
Page 68 of 72
2.
Non-Consolidation Interests in Other Entities
The principal activity of Stirling Enterprise Park Ltd and its wholly owned subsidiary, Stirling Enterprise Ltd, is to promote and
encourage industrial and commercial activity and enterprise and to make available accommodation for letting.
Stirling Council holds the majority of equity capital (83.9% of allotted shares) in Stirling Enterprise Park Ltd, but under normal
practices it does not control the majority of voting rights (3 directors out of 8, or 37.5%), nor does it have the right to appoint
the majority of the governing board. However, in the event of a poll being demanded at a Board meeting (by 2 Directors),
Stirling Council would have ultimate control being the major shareholder, as it is entitled to one vote for each share held, in
accordance with Article 18 of the Company's Articles of Association. Under these circumstances it would have been appropriate
to account for Stirling Enterprise Park Ltd as a Subsidiary within the group accounts of Stirling Council. However, the reason for
exclusion from consolidation is that Stirling Council has neither access to future economic benefits, nor access to benefits in the
form of service potential through its interest in Stirling Enterprise Park Ltd.
In accordance with the Memorandum of Association of Stirling Enterprise Park Ltd, Stirling Council does not have the power to
extract distributions of assets from the Company. Also, in accordance with the Company's Articles of Association, although
Stirling Council has the power to dissolve the Company, it does not however have power to obtain a significant level of the
residual economic benefits and is not exposed to the risks inherent in those benefits.
With the exclusion of Stirling Enterprise Park Ltd from consolidation, its wholly owned subsidiary, Stirling Enterprise Ltd, is also
automatically excluded from consolidation under group accounting rules.
Stirling Council also has interests in McLaren Community Leisure Centre (Trading) Ltd, which operates the McLaren Leisure
Centre in Callander and Sport Central, a voluntary sports partnership covering the local authority areas of Stirling, Falkirk and
Clackmannanshire. However, due to the immaterial nature of Stirling Council’s participation and the fact that it is unable to
exert a significant influence over either entity, the decision has been taken not to consolidate these entities.
3.
Financial Results of Associates, Joint Ventures and Joint Operations
The aggregate amounts of assets, liabilities, gross income and surplus or deficit for the year of Stirling Council’s Associates, Joint
Ventures and Joint Operations are shown in the following table.
31 March 2016
Aggregate of
Associates and
Stirling
Joint Ventures
Council
Results
Share
£000
£000
1,406
582
6,398
2,803
(18,923)
(9,313)
(809)
(309)
(5,911)
(2,099)
(17,839)
(8,336)
(8,655)
(3,871)
874
(2,057)
(1,183)
314
(723)
(409)
31 March 2017
Aggregate of
Associates and
Stirling
Joint Ventures
Council
Results
Share
£000
£000
1,299
543
8,124
3,089
(17,230)
(8,718)
(869)
(328)
(8,730)
(3,090)
(17,406)
(8,504)
Non-Current Assets
Current Assets
Liabilities Due In One Year
Liabilities Due After One Year
Pension Liabilities
Net Liabilities
Gross Income (Turnover)
(Surplus)/Deficit on Provision of Services
Other Comprehensive Income/Expenditure
Total Comprehensive Income/Expenditure
(152,724)
(38,885)
(3,108)
2,676
(432)
(771)
938
167
The Stirling Council share of “Liabilities Due In One Year’ figures shown above include an amount of £8.41m due by Stirling
Development Agency Ltd to Stirling Council in respect of shareholder loans as at 31 March 2017 (£8.42m, 31 March 2016).
The ‘Stirling Council share of Net Liabilities’ figures shown above represent the sum of two figures disclosed in the Group
Balance Sheet: ‘Investment in Associates and Joint Ventures’ and ‘Liabilities of Associates and Joint Ventures’ as follows:
31 March 2016
£000
635
(8,971)
(8,336)
Investment in Associates and Joint Ventures
Liabilities of Associates and Joint Ventures
31 March 2017
£000
1,552
(10,056)
(8,504)
215
Page 69 of 72
The Pension Liabilities figures outlined above can be broken down between individual entities as follows:
31 March 2016
Aggregate of
Stirling
Associates, JVs
Council
& JO’s Results
Share
£000
£000
(110)
(37)
(6,208)
(2,197)
407
135
(5,911)
(2,099)
4.
31 March 2017
Aggregate of
Stirling
Associates, JVs
Council
& JO’s Results
Share
£000
£000
(8,711)
(3,084)
(19)
(6)
(8,730)
(3,090)
Stirling District Tourism Ltd
Central Scotland Valuation Joint Board
thinkWhere Ltd
Pension Liabilities
Financial Impact of Group Consolidation
The effect of including the group entities on the Group Comprehensive Income and Expenditure Statement is to reduce the
Deficit on Provision of Services by £0.396m (2015-16, reduce surplus by £0.573m) as follows:
2015-16
£000
(6,043)
(4,679)
(16)
(10,738)
2016-17
£000
(6,424)
(39,708)
(12)
(46,144)
3,839
2,304
136
38
4,994
11,311
3,839
2,811
136
25
38,937
45,748
(Surplus)/Deficit on the Provision of Services (Group Entities)
573
(396)
(Surplus)/Deficit on the Provision of Services (Stirling Council)
(5,201)
20,846
(Surplus)/Deficit on the Provision of Services (Group CIES)
(4,628)
20,450
Fees, Charges & Other Service Income
Income from Associates and Joint Ventures
Interest and Investment Income
Total Income
Employee Expenses
Other Service Expenses
Depreciation, Amortisation and Impairment
Interest Payments
Expenditure from Associates and Joint Ventures
Total Expenditure
The effect of including the group entities on the Group Balance Sheet is to reduce both Reserves and Net Assets (excluding
minority interests) by £5.137m (£4.663m, 2015-16) as follows:
31 March 2016
£000
31 March 2017
£000
(155)
(585)
2,099
6
1,365
Unusable Reserves
Capital Adjustment Account
Revaluation Reserve
Pension Reserve
Employee Statutory Adjustment Account (Employee Benefits)
Group Entities’ Unusable Reserves
(155)
(653)
3,090
12
2,294
3,298
3,298
Usable Reserves
Revenue Balances
Group Entities’ Usable Reserves
2,843
2,843
4,663
Total Group Entities’ Reserves
5,137
216
Page 70 of 72
Glossary of Terms
While much of the terminology used in this document is intended to be self-explanatory, the following additional definitions and
interpretation of terms may be of assistance.
1. Accounting Period
The period of time covered by the accounts, normally a period of twelve months commencing on 1 April.
2. Actuarial Gains and Losses (Pensions)
Changes in actuarial deficits or surpluses that arise because events have not coincided with previous actuarial assumptions or
actuarial assumptions have changed.
3. Asset
An asset is categorised as either current or non-current. A current asset will be consumed or cease to have material value within
the next financial year (e.g. cash and stock). A non-current asset will provide benefit to Stirling Council and to the Services it
provides for a period of more than one year.
4. Associate
An entity in which Stirling Council has a participating interest or over whose operating and financial policies Stirling Council is
able to exercise significant influence.
5. Capital Adjustment Account
The Capital Adjustment Account relates to amounts set aside from capital resources to meet past expenditure.
6. Capital Expenditure
Expenditure on the acquisition of a non-current asset, which will be used in providing services beyond the current accounting
period, or expenditure which adds to and not merely maintains the value of an existing non-current asset.
7. Capital Financing
The various methods used to finance capital expenditure such as borrowing, leasing, capital receipts, capital grants and use of
revenue funding.
8. Capital Grants Unapplied Account
The Capital Grants Unapplied Account holds the grants and contributions received towards capital projects for which Stirling
Council has met the conditions that would otherwise require repayment of the monies but which have yet to be applied to meet
expenditure.
9. Capital Receipt
Proceeds from the disposal of land or other non-current assets.
10. Capital Receipts Reserve
The Capital Receipts Reserve represents the proceeds from non-current asset disposals not yet used and are available to meet
future capital investment.
11. Community Assets
Assets that Stirling Council intends to hold in perpetuity, that have no determinable useful life and that may have restrictions on
their disposal, such as municipal parks.
12. Corporate and Democratic Core
The Corporate and Democratic Core comprises all activities, which local authorities engage in specifically because they are
elected multi-purpose authorities. The cost of these activities are therefore over and above those which would be incurred by a
series of independent, single purpose, nominated bodies managing the same service.
13. Creditor
Amounts owed by Stirling Council for work done, goods received or services rendered within the accounting period, but for
which payment has not been made by the end of that accounting period.
14. Current Service Cost (Pensions)
The increase in the present value of a defined benefit scheme’s liabilities, expected to arise from employee service in the
current period.
15. Debtor
Amount owed to Stirling Council for works done, goods received or services rendered within the accounting period, but for
which payment has not been received by the end of that accounting period.
16. Defined Benefit Pension Scheme
Pension schemes in which the benefits received by the participants are independent of the contributions paid and are not
directly related to the investments of the scheme.
17. Depreciation
The measure of the cost of wearing out, consumption or other reduction in the useful economic life of Stirling Council’s noncurrent assets during the accounting period, whether from use, the passage of time or obsolescence through technical or other
changes.
18. Discretionary Benefits (Pensions)
Retirement awards, which the employer has no legal, contractual or constructive obligation to award and are awarded under
Stirling Council’s discretionary powers.
217
Page 71 of 72
19. Employee Statutory Adjustment Account
The Employee Statutory Adjustment Account, which absorbs the differences that would otherwise arise on the General Fund
Balance from accruing for compensated absences earned but not taken in the year. Statutory arrangements require that the
impact on the General Fund Balance is neutralised by transfers to or from the Account.
20. Entity
A body corporate, partnership, trust, unincorporated association, or statutory body that is delivering a service or carrying on a
trade or business with or without a view to profit. It should have a separate legal personality and is legally required to prepare
its own single entity accounts.
21. Events after the Balance Sheet Date
Are those events both favourable and unfavourable that occur between the Balance Sheet date and the date when the Annual
Accounts are signed.
22. Fair Value
The fair value of an asset is the price that would be received to sell an asset or paid to transfer a liability in an orderly
transaction between market participants at the measurement date.
23. Financial Instruments Adjustment Account
The Financial Instruments Adjustment Account is a balancing account to allow for differences in statutory requirements and
proper accounting practices for lending and borrowing by Stirling Council.
24. Finance Lease
A lease that transfers substantially all the risks and rewards of ownership of a non-current asset to the lessee.
25. Government Grants
Grants made by the Government towards either revenue or capital expenditure in return for past or future compliance with
certain conditions relating to the activities of Stirling Council. These grants may be specific to a particular scheme or may
support the revenue or capital spend of Stirling Council in general.
26. Gross Expenditure
This includes all expenditure attributable to the service and activity including employee costs, expenditure relating to premises
and transport, supplies and services, third party payments, support services and capital charges.
27. Gross Income
This includes grant income and all charges to individuals and organisations for the direct use of Stirling Council’s services.
28. Heritage Asset
An asset with historical, artistic, scientific, technological, geophysical or environmental qualities that is held and maintained
principally for its contribution to knowledge and culture.
29. Impairment
A reduction in the value of a non-current asset to below its carrying amount on the Balance Sheet.
30. Infrastructure Assets
Assets belonging to Stirling Council represented by highways, footpaths and bridges.
31. Insurance Fund
The Insurance Fund covers the main classes of insurance and is earmarked for insurance purposes.
32. Interest Cost (Pensions)
For a defined benefit scheme, the expected increase during the period of the scheme liabilities because the benefits are one
period closer to settlement.
33. Inventories
Items of raw materials and stock Stirling Council has procured and holds in expectation of future use. Examples are consumable
stores, raw materials and products and services in intermediate stages of completion.
34. Joint Venture
An entity in which Stirling Council has an interest on a long-term basis and is jointly controlled by Stirling Council and one or
more entities under a contractual or other binding agreement.
35. Liability
A liability is where Stirling Council owes payment to an individual or another organisation. A current liability is an amount which
will become payable or could be called in within the next accounting period e.g. creditors or cash overdrawn. A long-term
liability is an amount which by arrangement is payable beyond the next year at some point in the future or to be paid off by an
annual sum over a period of time.
36. National Non-Domestic Rates Pool
All Non Domestic Rates collected by local authorities are remitted to the national pool and thereafter distributed to Councils by
the Scottish Government.
37. Net Book Value
The amount at which non-current assets are included in the Balance Sheet, i.e. their historical cost or current value less the
cumulative amounts provided for depreciation.
38. Non-Current Assets
These are created by capital expenditure incurred by Stirling Council. They include property, vehicles, plant, machinery, roads,
computer equipment, etc.
218
Page 72 of 72
39. Non-Distributed Costs
Costs that cannot be allocated to specific services and are, therefore, excluded from the total cost relating to Service activity in
accordance with the Service Reporting Code of Practice. Charges for added pension years and early retirement are examples of
these costs.
40. Operating Lease
A lease where the ownership of a non-current asset remains with the lessor.
41. Past Service Cost (Pensions)
For a defined benefit scheme, the increase in the present value of the scheme liabilities relating to employee service in prior
periods arising in the current period as a result of the introduction of, or improvement to retirement benefits.
42. Pension Reserve
The Pension Reserve arises from the AIS19 accounting disclosures for retirement benefits and recognises Stirling Council's share
of actuarial gains and losses in the Falkirk Pension Fund and the change in Stirling Council’s share of the Pension Fund net
liability chargeable to the Comprehensive Income and Expenditure Statement.
43. Pension Scheme Liabilities
The liabilities of a defined benefit pension scheme for outgoings due after the valuation date. The scheme liabilities, measured
using the “projected unit method” reflect the benefits that the employer is committed to provide for service up to the valuation
date.
44. Post Employment Benefits
All forms of consideration given by an employer in exchange for services rendered by employees that are payable after the
completion of employment (e.g. pensions in retirement).
45. Prior Year Adjustment
Material adjustments applicable to previous years arising from changes in accounting policies or from the correction of
fundamental errors. This does not include normal recurring corrections or adjustments of accounting estimates made in prior
years.
46. Provision
An amount put aside in the accounts for future liabilities or losses which are certain or very likely to occur but the amounts or
dates of when they will arise are uncertain.
47. Public Works Loan Board (PWLB)
A Central Government Agency, which provides loans for one year and above to Councils at interest rates only based on those at
which the Government can borrow itself.
48. Rateable Value
The annual assumed rental of a non-housing property, which is for national Non Domestic Rates purposes.
49. Related Parties
Entities or individuals that have the potential to control or influence Stirling Council, or to be controlled or influenced by Stirling
Council.
50. Remuneration
All sums paid to or receivable by an employee and sums due by way of expenses allowances (as far as these sums are chargeable
to UK income tax) and the money value of any other benefits received other than in cash.
51. Repairs and Renewal Fund
The Repairs and Renewal Fund provides for major repairs to the Waste Transfer Station at Lower Polmaise and Stirling Council’s
sports facilities.
52. Reserves
The accumulation of surpluses, deficits and appropriation over past years. Reserves of a revenue nature are available and can be
spent or earmarked at the discretion of Stirling Council. Some capital reserves such as the Revaluation Reserve cannot be used
to meet current expenditure.
53. Residual Value
The net realisable value of an asset at the end of its useful life.
54. Revaluation Reserve
The Revaluation Reserve represents the store of gains on revaluation of non current assets not yet realised through sales.
55. Revenue Expenditure
The day-to-day running costs associated with the provision of services.
56. Significant Interest
The reporting authority is actively involved and is influential in the direction of an entity through its participation in policy
and/or operational decisions.
57. Soft Loan
A loan made by Stirling Council to another entity at an interest rate significantly below market interest rates.
58. Subsidiary
An entity over which Stirling Council has overall control through the power to govern its financial and operating policies so as to
obtain benefits from the entity’s activities.
219
GENERAL SERVICES CAPITAL PROGRAMME 2016/17 APPENDIX 3
Approved
Budget
2017/18
£000
Approved
C/fwd
2017/18
£000
Additional
C/fwd
2017/18
£000
Virements
2017/18
£000
2,000
125
2,125
450
0
450
362
0
362
0
0
0
150
500
650
0
0
0
68
(174)
0
0
0
500
200
700
500
0
500
100
100
50
60
100
0
75
0
485
0
600
0
0
0
0
0
0
600
500
200
400
600
200
620
4,000
0
0
0
0
6,520
400
0
0
0
0
0
0
400
380
0
200
1,380
750
0
1,000
0
475
0
0
2,225
0
0
0
0
0
0
0
0
0
100
74
400
130
704
Total
Revised
2017/18
£000
Comments
Investing in the Stirling Economy
Implementation of City Region Deal Projects
Smart Cities Infrastructure (SCA)
2,812
125
2,937
Investing in Internet Connectivity
Rural Broadband Infrastructure Projects Gigabit High Speed Fibre Network across City Centre
(106)
218
326
544
Investing in Sport
Sports Village Infrastructure Investment
Investment in Sport & Wellbeing Infrastructure
(11)
7
(4)
0
0
0
989
207
1,196
Investing in Community Facilities
Upgrade and renovation of community facilities
Construction of Balvalachan Cemetery, Callander
Public Transport Infrastructure Improvement (bus shelter replacement etc)
Infrastructure to support enforcement
Replacement of Play Equipment in Parks
Dunblane Riverside Investment
Parks Masterplan Implementation
Mugdock Country Park (£50k required)
86
(236)
0
0
0
6
2
0
22
0
0
0
0
208
£22k vire from toilet refurbishment in preparation for the buchlyvie model
464
50
60
100
(6)
0
(2)
75
15
15
(142)
29
972
(86)
0
0
0
0
0
0
30
0
0
0
0
30
814
£6k vire to Mugdock Country Park
£2k vire to Mugdock Country Park
£6k vired from Dunblane Riverside; £2k from Parks Masteplan; £7k from Civic Realm
Investing in Roads & Infrastructure
Flood Scheme Investment Fund (Stirling, Bridge of Allan & Callander)
Aberfoyle Flood Scheme Investment
Bridge Infrastructure Improvements
City Transport Infrastructure (Kerse Road / Back O'Hill / Causewayhead)
Active travel (including CWSS, Safer Routes to Schools and 20mph)
Replacement of Kerse Road Bridge ‐ Contribution to Network Rail Project
Road Infrastructure Modernisation and Improvement Fund
Major Infrastructure Project Fund (Wallace St Junction & Wellgreen MSCP)
Major Infrastructure Project Fund (Kerse Road Bridge Improvements)
Major Infrastructure Forthside Works (public realm associated with Engine Shed and Square)
0
0
0
0
0
172
0
0
236
86
408
200
400
600
200
620
4,202
£30k vire from capitalisation of drainage works for road improvements
400
380
236
286
8,338
Investing in Education
School Facility Investment
Nursery Projects
Strathyre Primary School Refurbishment
Future School Investment
St Ninians Primary School (phased funding of current project)
St Margaret's PS / Cowie Nursery
Development of vocational training centre at St Modan's HS
(75)
0
0
41
180
0
0
41
675
0
1,041
(41)
0
655
24
144
0
0
0
0
0
0
0
0
0
0
0
0
0
0
74
74
0
0
0
0
0
0
778
13,409
2,930
736
59
17,134
0
0
0
0
30
0
750
0
164
944
0
0
0
0
0
0
0
0
0
0
(1)
0
0
0
0
0
0
(26)
to be funded from CFCR
£41k from Future School Investment
£41k to Strathyre PS Refurbishment
(26)
24
2,369
Investing in Social Care
Care Village Equipment Provision
Brucefields Facility Improvements
Housing Care & Repair Grants
Private Sector Housing Disabled Adaptation Grants
Telecare Equipment Purchase
Total Core Programme
Existing PBB Option Funding Requirements
Installation of a Bulk Fuel Tank at Lower Polmaise
Decriminalise Parking Enforcement Implementation
Housing & Environment ADM
HQ Office Rationalisation
Capitalisation of Drainage Work for Road Improvements
Corporate Services Hub
Community and Customer Access Hub
Contingency
ICT Investment
Other prudential borrowing requirements
Springkerse District Heating System
Other project slippage from 2016‐17
ICT Investment (CFCR)
Civic Realm improvements in the City Centre
School and Community Transport Initiative
Introduce Hybrid Mail Solution
Payment Automation in Customer First Centre
Additional funding for CCTV Provision
Toilet Refurbishment in Preparation for the Buchlyvie Model
Integrated Land, Roads & Waste VPE
Pool Cars ‐ disposal of receipts
Social Care Vehicles
Expansion of Regeneration Initiatives across Stirling Area
Civic Realm Improvements in villages and towns outwith the City Centre
Cycleway Improvements
Major Investment in the Stirling Heritage Area
TOTAL
(49)
(267)
61
0
0
0
36
32
0
100
74
400
204
(1)
(49)
(267)
61
(30)
0
0
0
0
0
0
750
(188)
(30)
726
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
(26)
(26)
10
1
39
22
431
39
9
27
8
0
1
0
0
14,353
2,930
Total C/Fwd
(1)
25
36
196
0
10
(1)
0
0
39
(22)
0
0
0
0
0
431
39
9
£1k vire to Major Investment in Stirling Heritage Area.
£22k vire to upgrade & renovation of community facilities
receipts to be ring‐fenced for service
receipts to be ring‐fenced for service
receipts to be ring‐fenced for service
27
0
(82)
(1)
0
1
501
(29)
472
1,049
0
18,332
3,979
£1k vire to Mugdock Country Park
25
(8)
(82)
£30k vire to road infrastructure modernisation and improvement fund
0
£8k vire to Mugdock Country Park
£1k vire from Payment Automation in Customer First Centre
220
221
STIRLING COUNCIL
THIS REPORT RELATES
TO ITEM 10
ON THE AGENDA
STIRLING COUNCIL
LOCALITIES AND
INFRASTRUCTURE
22 JUNE 2017
NOT EXEMPT
COMMON GOOD FUNDS & CHARITABLE TRUSTS DRAFT ACCOUNTS 2016/17
1
2
SUMMARY
1.1
The draft Stirling Common Good Funds and Charitable Trusts Accounts for
the year to 31 March 2017 have been prepared for audit. The Local Authority
Accounts (Scotland) Regulations 2014 require the draft accounts to be
submitted to the appointed auditor no later than 30 June 2017, and that
Elected Members must consider the unaudited accounts at a meeting to be
held no later than 31 August 2017.
1.2
Given the early completion of the 2016/17 accounts closure process, the draft
accounts were issued to the appointed auditor on 5 June 2017 to enable the
commencement of audit work.
1.3
All Members have received electronic copies of the accounts. They have also
been placed on the public website at:
http://www.stirling.gov.uk/services/council-and-government/councilinformation-performance-and-statistics/annual-accounts.
OFFICER RECOMMENDATION(S)
The Council agrees:2.1
3
to note the draft accounts of the Common Good Funds and Charitable Trusts
for the year ended 31 March 2017.
CONSIDERATIONS
General
3.1
Stirling Council is responsible for administering the Stirling, Bridge of Allan,
Callander and Dunblane Common Good Funds, the Dunblane Cemetery
Memorial Garden (Maintenance) Trust, and a further 19 small Charitable
Trusts. Each of the Common Good and Charitable Trust Funds is registered
as a charity with the Scottish Charity Regulator.
222
3.2
Total balances held by the Common Good Funds and Charitable Trusts as at
31 March 2017 were as follows:
Stirling, Bridge of Allan, Callander & Dunblane Common Good Funds
Stirling Council Small Charitable Trusts
Dunblane Cemetery Memorial Garden (Maintenance) Trust
Total Common Good Funds & Charitable Trusts
£’000
1,265
110
144
1,519
Audit Arrangements
4
3.3
Section 106 of the Local Government (Scotland) Act 1973 applies the
accounting and audit requirements of the Act to any trust fund where an
authority or some members of the authority are the sole trustees. As section
106 requires an audit, the appointments of local authority auditors have been
extended to include the provision of an auditor's report for charitable funds
covered by that section.
3.4
Regulation 7 of the 2006 Charity regulations permits connected charities to
prepare a single set of accounts. Charities are connected if they have
common or related purposes, or shared management. Stirling Council acts
as sole Trustee to 19 individual small charitable trusts. On the basis of this
shared management arrangement, it has been agreed with the Council’s
auditors that the financial results of the 19 individual small charitable trusts
can be consolidated into a single set of accounts for audit purposes, which in
turn significantly reduces audit costs.
POLICY/RESOURCE IMPLICATIONS AND CONSULTATIONS
Policy Implications
Equality Impact Assessment
Strategic Environmental Assessment
Serving Stirling
Single Outcome Agreement
Diversity (age, disability, gender, race, religion, sexual orientation)
Sustainability (community, economic, environmental)
Effect on Council’s green house gas emissions
Strategic/Service Plan
Existing Policy or Strategy
Risk
Resource Implications
Financial
People
Land and Property or IT Systems
Consultations
Internal or External Consultations
No
No
No
No
No
No
No Effect
No
No
No
Yes
No
No
Yes
223
Equality Impact Assessment
4.1
The contents of this report were considered under the Council’s Equalities
Impact Assessment process and were assessed as not relevant for the
purposes of Equality Impact Assessment.
Strategic Environmental Assessment
4.2
This report does not relate to a Plan, Policy, Programme or Strategy therefore
Strategic Environmental Assessment does not apply.
Serving Stirling
4.3
Not applicable.
Single Outcome Agreement
4.4
Not applicable.
Other Policy Implications
4.5
Following consideration of the policy implications of this report, no further
relevant issues have been identified.
Resource Implications
4.6
The resource implications are as set out in this report.
Consultations
4.7
Audit Scotland.
Council and Decision Making Committees only
The appropriate Convener(s), Vice Convener(s), Portfolio Holder and
Depute Portfolio Holder have been consulted on this report
The Chief Executive or Director has been consulted on this report as
appropriate
5
BACKGROUND PAPERS
5.1
None.
Tick ( ) to
confirm and
add relevant
initials
MB
AL
N/A
224
6
APPENDICES
6.1
Appendix 1 - EqIA Relevance Assessment Form.
6.2
Appendix 2 - Stirling Council Common Good Fund Draft Accounts 2016/17.
6.3
Appendix 3 - Stirling Council Small Charitable Trusts Draft Accounts 2016/17.
6.4
Appendix 4 - Dunblane Cemetery Memorial Garden (Maintenance) Trust Draft
Accounts 2016/17.
Author(s)
Name
Designation
George Murphy
Approved by
Name
Alastair Brown
Date
13 June 2017
Telephone Number/E-mail
Accounting Operations
Manager
Designation
Tel 01786 233356
[email protected]
Signature
Director of Localities and
Infrastructure
Service
Reference
Common Good & Trusts
2016/17.doc
225
Appendix 1
Stirling Council: EqIA Relevance Check (June 2014)
Completing this form will help you determine whether or not an equality impact assessment
is required and provide a record of your decision. This is a screening process to help you
decide if the proposal under consideration requires an EqIA - it is not an EqIA and the
impact of the proposal will be determined by the EqIA itself.
The Guidance: Equality Impact Assessment Toolkit June 2014 may help when
completing this form this can be accessed via the following link http://web.stirling.gov.uk/eqia_toolkit.doc
The term proposal used below is intended to include “policy, strategy, service, function,
procedure or project.”
When is an EqIA required?
While each proposal must be considered individually, it is anticipated that an EqIA will
always be required when:
 introducing a new policy/strategy/service/function
 reviewing a current policy/strategy/service/function
 reducing / discontinuing an existing service
 considering budget proposals resulting in any of the above
Reports on technical or procedural matters or which confirm progress on previously
considered proposals, may be less likely to require an EqIA but this can only be determined
by using this form.
SUMMARY DETAILS
1. Title of Proposal:
Common Good Funds &
Charitable Trusts Draft
Accounts 2016-17
Service
PBB Ref (if applicable)
Common Good / Charitable
Trusts
N/A
2. Service, and Lead Officer (Head of Service/ Service Manager) undertaking assessment
Service
Lead Officer
Localities and Infrastructure
Jim Boyle, Chief Finance Officer
3. What is the nature of the proposal? (Tick/complete all that apply)
Review of an existing policy/strategy
Review of an existing service/function
Reduction in an existing service / function
Removal of an existing service
Introduction of a new policy/ strategy
Introduction of new service/function
Other e.g. technical, progress, procedural
report
PBB category e.g. transformational change
√
226
4. For proposals with implications for budgets complete the following:
(£ 000s)
Current expenditure on activity
In Council area as a whole
£1.519million
In/for specific community/ies
Total anticipated savings or
proposed increased spend
In/for Council area as a whole
0
In/ for specific community/ies
Start date for savings/increased spend
End Date for savings/increased spend
Savings/increased spend Year 1
Delivery Timescale and Phasing
Savings/increased spend Year 2
Savings/increased spend Year 3
Savings/increased spend Year 4
Savings/increased spend Year 5
AIMS & OBJECTIVES
Answering questions 5 - 7 will help you decide whether or not your proposal needs to be
accompanied by an EqIA.
5. What longer term outcomes is the proposal expected to achieve?
The Local Authority Accounts (Scotland) Regulations 2014 require the Council to consider the
annual accounts of the Common Good and Charitable Trusts.
6. What are the main aims of this proposal? If this proposal revises an existing policy have its
aims changed?
No policy changes
7. Who is most likely to be affected by this proposal? Consider current and potential future
service users including people with particular needs, specific geographical communities and
current and prospective employees.
The communities of Stirling, Bridge of Allan, Callander and Dunblane.
227
POTENTIAL IMPACT
Answering Questions 8 -12 will help you consider the potential impact of the proposal.
8. What potential impact will this proposal have on people in terms of the needs of the public
sector equality duty and the Council’s responsibilities to:



eliminate discrimination, harassment and victimisation
advance equality of opportunity
foster good relations - including the need to tackle prejudice and promote
understanding
See guidance for additional information.
Not applicable
9. Will this proposal have a potential impact on people with “protected characteristics”*?
Please consider all protected groups listed below. A detailed explanation of these is
provided in the guidance.
Group
Impact
Group
Yes/No/Unclear
Impact
Group
Yes/No/Unclear
Age
Disability
Marriage
and Civil
Partnership
Religion
and Belief
Pregnancy
and Maternity
Sex
Impact
Yes/No/Unclear
Gender
Reassignment
Race
Sexual
Orientation
10. Will this proposal have an impact on communities, household groups or individuals with a
higher risk of experiencing poverty? Please answer Yes/No/Unclear. Information on
communities, households and individuals with a higher risk of experiencing poverty is
provided in the guidance.
No
11. Do you already have any evidence that has influenced or shaped this proposal in relation
to people in protected characteristic groups or communities, groups or individuals
vulnerable to poverty? If so please summarise what this evidence includes.
EqIAs have been developed to support changes or introductions of policies that have
determined spend in the budgets being monitored.
N:\DEMSUPP\NEWDECISIONS\SCOUNCIL\REPORTS\2017\20170622\SC20170622ITEM10COMMONGOODFUNDDRAFTACCOUNTS.DOCX
228
DECISION
12. Based on your responses and any evidence you already have, is an EqIA required for this
proposal? In making your decision please note:

if answering Yes to any part of either questions 9 or 10 an EqIA is required

if answering Unclear to any part of questions 9 or 10 you are strongly advised to
do an EqIA to allow you to comprehensively assess the impact of the proposal

if answering No to any part of questions 9 or 10 please justify your response and
why you consider an EqIA is not required for this proposal in the box below
No, the report is a technical report presenting the 2016-17 Common Good & Charitable Trusts
Accounts and does not have any implications on current policies or service delivery.
13. Who was involved in making this decision?
Jim Boyle, Chief Finance Officer
Authorisation by Lead Officer (Head of Service / Service Manager)
This decision has been approved
by
Name Alastair Brown
Title
Director of Localities and Infrastructure
Date
13 June 2017
N:\DEMSUPP\NEWDECISIONS\SCOUNCIL\REPORTS\2017\20170622\SC20170622ITEM10COMMONGOODFUNDDRAFTACCOUNTS.DOCX
229
STIRLING COUNCIL
COMMON GOOD FUND
SCOTTISH CHARITY SC019363
REPORT OF THE COUNCIL
AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2017
Subject to Audit
Appendix 2
230
Contents
Page
Report of the Charity Trustee
3
Statement of Financial Activities
6
Balance Sheet
7
Notes to the Financial Statements
8
Independent Auditor’s Report
10
2
231
Report of the Charity Trustee for Year Ended 31 March 2017
Introduction
The Council, as Trustee presents the Annual Report together with the financial statements of the Stirling Council
Common Good Fund for the year ended 31 March 2017.
The Common Good Fund is a recognised charity, Scottish Charities registration number SC 019363.
For accounting periods commencing on or after 1 January 2015, Charities in the UK and the Republic of Ireland must
apply the Charities Statement of Recommended Practice (SORP): Financial Reporting Standard 102 (FRS 102) when
preparing their accounts on an accruals basis. However, Charities that would qualify as a small company or fall within a
small group had they been incorporated in company law, can opt to follow either FRS 102 or the Financial Reporting
Standard for Smaller Entities (FRSSE).
The accounts of the Stirling Council Common Good Fund have been prepared on the basis of Financial Reporting
Standard 102 (FRS 102).
Reference and Administrative Information
Charity Name
Stirling Council Common Good Fund
Charity Number
SC 019363
Correspondence Address
c/o Iain Strachan
Chief Governance Officer & Solicitor to the Council
Stirling Council
Viewforth
Stirling
FK8 2ET
Trustees
Stirling Council
Trust Officers
James Boyle
Chief Finance Officer
Stirling Council
Iain Strachan
Chief Governance Officer & Solicitor to the Council
Stirling Council
Bankers
The Royal Bank of Scotland PLC
2 Pitt Terrace
STIRLING
FK8 2EX
Independent Auditor
Audit Scotland
4th Floor
South Suite
The Athenaeum Building
8 Nelson Mandela Place
GLASGOW
G2 1BT
3
232
Structure, Governance and Management
Governance
The Common Good was transferred to Stirling Council in 1996, and is governed primarily by the Local Government
(Scotland) Act 1994 which imposed the requirement that the Common Good could only be used for the benefit of the
specific areas to which the Common Good had related prior to 1975, i.e. the former burghs of Stirling, Bridge of Allan,
Callander and Dunblane.
Management
Management of the Common Good Fund rests with the Council as Trustee. Decisions in relation to the Common Good
are taken on behalf of the Trustees by the Provost’s Panel who have delegated authority via Stirling Council’s scheme of
delegation to authorise expenditure up to £10,000, with any decision on requests above this level being referred to the
Council for approval.
The Trustee’s Responsibilities for the Financial Statements
Charity law applicable in Scotland requires the Council, as Trustee, to prepare financial statements for each financial
year which give a true and fair view of the Charity’s financial activities during the year and of its financial position at the
end of the year.
In preparing these financial statements, the Council have:
•
•
•
•
selected suitable accounting policies and applied them consistently;
made judgements and estimates that are reasonable and prudent;
followed the Charities Statement of Recommended Practice (SORP): Financial Reporting Standard 102 (FRS 102);
and
prepared the financial statements on the going concern basis.
The Council, as Trustee, is responsible for keeping proper accounting records which disclose with reasonable accuracy
at any time the financial position of the Charity and enable them to ensure that the financial statements comply with
the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the Charity
and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the Council are aware:
•
•
there is no relevant financial or other information of which the charity’s independent examiner is unaware; and
the Council have taken all steps that they ought to have taken to make themselves aware of any relevant financial
or other information and to establish that the independent examiner is aware of that information.
Objectives
The Common Good Fund is not intended to benefit one individual, for instance by giving a person a grant or paving
their driveway. Nor is it to be used as a means of paying for the carrying out of the Council’s statutory duties. This is
because the Common Good is regarded as separate from the Council’s own assets and is, in effect, held in trust for the
local communities covering the former burghs of Stirling, Bridge of Allan, Callander and Dunblane.
In disbursing Common Good funds, the Council has discretion as to what it considers appropriate, so long as it can
demonstrate that doing so will bring some benefit to the specified areas or some or all of the inhabitants of those
areas.
Achievements
Common Good Funds of £17,500 have been disbursed throughout the year to support organisations and projects.
These disbursements comprise a grant of £7,000 to the Stirling Smith Art Gallery and Museum, a contribution of £8,000
towards the purchase of a piece of public art entitled ‘Stirling Bridge’, and a contribution of £2,500 towards the cost of
a new Multi Use Games Area at Bridge of Allan Primary School.
Financial Review
The income of the Common Good Fund for the year comprises income received from the investment of funds in Stirling
Council’s Loans Fund and fixed term bonds with Lloyds TSB Corporate Banking, together with rental income received
from the property at 65 King Street, Stirling. The 6 month fixed term bond with Lloyds Banking Group amounting to
£641,000 matured on 15 March 2017, with a sum of £1,081,000 being immediately reinvested with Lloyds Banking
Group for a 6 month term. Rental income of £15,500 was received from the property at 65 King Street, Stirling,
together with £299 from the recovery of insurance costs.
4
233
In addition to £17,500 of disbursements during the year to support various organisations and projects (as noted above),
the Common Good Fund also incurred costs of £1,193 maintaining the property at 65 King Street, Stirling and £217 on
residual professional fees in relation to works to the Back Walk, Stirling.
Reserves Policy
The total accumulated reserves of the Common Good Fund are £1,265,090 as at 31st March 2017. The reserves of the
individual Common Good Funds are held as a means of bringing benefit to the areas of Stirling, Bridge of Allan,
Callander and Dunblane, or to some or all of the inhabitants of those areas.
________________________
Iain Strachan
Solicitor to the Council
Date: 22 June 2017
5
234
Statement of Financial Activities
For The Year to 31 March 2017
Stirling
Bridge of
Allan
Callander
£
£
£
Dunblane
£
2016/17 Total
2015/16
Total
£
£
Income from:
Investments
(4,622)
(2,494)
(10)
(208)
(7,334)
(9,460)
Other:
Rents and Service Charges
(15,799)
-
-
-
(15,799)
(14,484)
-
-
-
-
-
(9,500)
(20,421)
(2,494)
(10)
(208)
(23,133)
(33,444)
Smith Art Gallery Grant
7,000
-
-
-
7,000
7,000
Funding for Public Art - Stirling Bridge
8,000
-
-
-
8,000
-
Bridge of Allan Community Council
-
2,500
-
-
2,500
1,500
Guardians of Scotland Grant
-
-
-
-
-
27,000
Black Boy Fountain Refurbishment
-
-
-
-
-
10,000
Works to Balk Walk, Stirling
-
-
-
-
-
7,397
Cowanes Hospital Maintenance Trust
-
-
-
-
-
16,500
Holy Rude Church Organ Appeal
-
-
-
-
-
9,500
Upkeep of Property
1,410
-
-
-
1,410
4,479
Depreciation of Property (Note 2)
2,551
-
-
-
2,551
2,551
Total Expenditure
18,961
2,500
-
-
21,461
85,927
Net (Income) / Expenditure
(1,460)
6
(10)
(208)
(1,672)
52,483
-
-
-
-
-
(10,526)
(1,460)
6
(10)
(208)
(1,672)
41,957
(1,460)
6
(10)
(208)
(1,672)
41,957
Total Funds Brought Forward
(820,447)
(405,758)
(1,694)
(35,519)
(1,263,418)
(1,305,375)
Total Funds Carried Forward
(821,907)
(405,752)
(1,704)
(35,727)
(1,265,090)
(1,263,418)
Land Sale Compensation
Total Income
Expenditure on:
Charitable Activities:
Other:
Gain on Revaluation of Fixed Assets
Net Movement in Funds
Reconciliation of Funds:
Net Movement in Funds
All funds are Restricted.
6
235
Balance Sheet as at 31 March 2017
2017
2016
£
£
£
£
Fixed Assets
Heritable Property - Net Book Value
Total Fixed Assets
124,064
126,614
124,064
126,614
2,755
224
Current Assets
Debtors & Prepayments
Investments:
Lloyds Bank - Fixed Term Bond
1,081,000
Stirling Council Loans Fund
57,283
Total Current Assets
641,000
1,138,283
497,297
1,138,297
1,141,038
1,138,521
12
1,717
Net Current Assets
1,141,026
1,136,804
Total Net Assets
1,265,090
1,263,418
14,566
14,566
Stirling Common Good Fund
807,341
805,881
Bridge of Allan Common Good Fund
Current Liabilities
Creditors - Amounts falling due within 1 Year
The Accumulated Funds of the Charity:
Revaluation Reserve
405,752
405,758
Callander Common Good Fund
1,704
1,694
Dunblane Common Good Fund
35,727
35,519
1,265,090
1,263,418
Total Accumulated Funds Carried Forward
__________________________
__________________________
James Boyle
Chief Finance Officer
Iain Strachan
Chief Governance Officer & Solicitor to the Council
Date: 22 June 2017
Date: 22 June 2017
7
236
Notes to the Financial Statements
1.
Accounting Policies
General
The accounts have been prepared on an accruals basis in accordance with the Charities & Trustee Investment
(Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006, using the accruals concept of
accounting and in accordance with Financial Reporting Standard 102 (FRS 102).
Nature and Purpose of Funds
Restricted funds may only be used for specific purposes. Restrictions arise when specified by a donor or when
funds are raised for specific purposes.
Basis of Accounting
The Heritable Property is freehold land and as per IFRS16 (Tangible Fixed Assets), the property does not have an
unlimited life and is subject to annual depreciation.
Taxation
The Common Good Fund has charitable status for tax purposes.
2.
Fixed Assets
Heritable Property relates to property in the City of Stirling consisting of offices at 65 King Street, the Dumbarton
Road Town Wall and Castle Wynd Open Space. The Heritable Property net book value as at 31 March 2017 is
£124,064 after a depreciation charge for the year to 31 March 2017 of £2,550.
The offices were rented out during the year at a standard annual income of £15,500 excluding service charges.
Asset cost, valuation or
revalued amount
Land
Fixtures
Plant
Roof
Structure
Heritable
Property
£
£
£
£
£
£
Book Value at 1 April 2016
38,750
12,981
41,865
5,193
30,376
129,165
Book Value at 31 March 2017
38,750
12,981
41,865
5,193
30,376
129,165
Depreciation to 1 April 2016
-
519
1,396
130
506
2,551
Charge for Year
Total Depreciation to 31
March 2017
-
518
1,396
130
506
2,550
-
1,037
2,792
260
1,012
5,101
As at 1 April 2016
38,750
12,462
40,469
5,063
29,870
126,614
As at 31 March 2017
38,750
11,944
39,073
4,933
29,364
124,064
Depreciation
Net Book Value
3.
Debtors and Prepayments
31 March
2017
£
172
2,583
2,755
Interest Receivable on Short Term Investments
Rent Receivable - 65 King Street, Stirling
8
31 March
2016
£
224
224
237
4.
Investments
Stirling Common Good Fund - Temporary Investment (Lloyds)
Stirling Common Good - Temporary Investment (Stirling Council)
Bridge of Allan Common Good - Temporary Investment (Lloyds)
Bridge of Allan Common Good - Temporary Investment (Stirling Council)
Callander Common Good - Temporary Investment (Lloyds)
Callander Common Good - Temporary Investment (Stirling Council)
Dunblane Common Good - Temporary Investment (Lloyds)
Dunblane Common Good - Temporary Investment (Stirling Council)
5.
31 March
2016
£
640,000
55,327
405,758
1,000
694
35,518
1,138,297
31 March
2017
£
12
12
31 March
2016
£
12
1,705
1,717
Sundry Creditors
Works to Steeple Building
Works to Back Walk, Stirling
6.
31 March
2017
£
670,000
25,164
380,000
25,689
1,000
704
30,000
5,726
1,138,283
Trustee Remuneration
Neither the Council nor any person connected to them received remuneration from the Common Good Fund during
the year. No expenses were reimbursed to the Council, as Trustee, during the year.
7.
Revenue Recognition
Interest income received on investments is recognised in the financial period in which it is earned.
Income received from rents and service charges is recognised in the financial statements in the financial period in
which it is earned.
9
238
Independent Auditor’s Report
To follow
10
239
Appendix 3
Stirling Council
Consolidated Small Charitable Trusts
Annual Report and Financial Statements
For the Year Ended 31 March 2017
Subject to Audit
240
Contents
Page
Trustees Annual Report
3
Independent Auditor’s Report
7
Statement of Receipts and Payments
8
Statement of Balances
8
Notes to the Financial Statements
9
2
241
Trustees Annual Report
For the Year Ended 31 March 2017
Section 106 of the Local Government (Scotland) Act 1973 applies the accounting and audit requirements of the Act
to any trust fund where an authority or some members of the authority are the sole trustees. Local authorities
administer a number of such trust funds some of which are registered as charities with the Office of the Scottish
Charity Regulator (OSCR).
The preparation and audit of financial statements prepared by registered charities is regulated by the Charities and
Trustee Investment (Scotland) Act 2005 (the 2005 Act) and The Charities Accounts (Scotland) Regulations 2006 (the
2006 regulations). The 2006 regulations require charities to prepare a statement of account, and require an
accompanying auditor's report where any legislation requires an audit. As section 106 requires an audit, the
appointments of local authority auditors have been extended to include the provision of an auditor's report for
charitable funds covered by that section.
Regulation 7 of the 2006 regulations permits connected charities to prepare a single set of accounts. Charities are
connected if they have common or related purposes, or shared management.
Stirling Council acts as sole Trustee to 19 individual small charitable trusts. On the basis of this shared management
arrangement, the Council has taken the decision to consolidate the results of the 19 individual small charitable trusts
into a single set of accounts for audit purposes.
The Trustees have pleasure in presenting their report, together with the consolidated financial results of the 19
individual small charitable trusts and the auditor’s report for the year ended 31 March 2017.
Reference & Administrative Information
Charity Name and Number
The 19 individual small charitable trusts consolidated within this set of accounts are as follows:
Charity Number
Charity Name
SC005921
P.M McIntyre Bequest
SC019346
MacFarlane Free Library Endowment Fund
SC019348
The Village Club Strathblane
SC019349
William Drummond Trust for Upkeep of Wigtownshire Martyrs Monument
SC019350
George Murdoch Memorial Fund for Poor
SC019351
Miss Victoria M Anderson Trust
SC019352
Miss Catherine C Halley Bequest
SC019353
Rev Dr John Ebenezer Honeyman Thomson Bequest for Stirling Public Library
SC019355
Belle Richardson Dobbie Fund for Poor
SC019356
Gargunnock Rest Garden Fund
SC019357
Miss Barbara Morrison Bequest for Coals for Poor
SC019358
A.E Foster Bequest for Poor
SC019359
William McCowan Bequest for Poor
SC019361
Killearn War Memorial Fund
SC023021
Gargunnock Mortification Fund for Relief of Poverty
SC023022
Strathblane War Memorial Fund
SC023023
Robert Buchanan Mortification
SC023024
Baird Airston Mortification for Poor
SC025090
Stirling Council Charitable Trusts
3
242
Address
c/o Iain Strachan
Chief Governance Officer & Solicitor to the Council
Stirling Council
Viewforth
Stirling
FK8 2ET
Current Trustees
Stirling Council
Trust Officers
James Boyle
Chief Finance Officer
Stirling Council
Iain Strachan
Chief Governance Officer & Solicitor to the Council
Stirling Council
Independent Auditor
Audit Scotland
4th Floor
South Suite
The Athenaeum Building
8 Nelson Mandela Place
GLASGOW
G2 1BT
Structure, Governance and Management
Constitution
Each Charity is an unincorporated association governed by its constitution. The respective date of constitution for
each individual Charity is outlined in the table on page 5.
It should be noted that the governing documents are not available for all charities as these have been lost over time.
Funds are not used for any purpose other than the charitable purpose.
Appointment of Trustees
Stirling Council, acting as a corporate body makes decisions in accordance with its Scheme of Delegation. The
Scheme of Delegation does not make provision for decisions in respect of each Charity to be made by a Committee,
Sub-Committee, or Officer. As a result power to make decisions is reserved to Council and is exercised through
meetings of the full Council.
Management
The Council’s Chief Finance Officer as the proper officer for the administration of its financial affairs in terms of
section 95 of the Local Government (Scotland) Act 1973 is also the proper officer in respect of the financial affairs of
each Charity. The Solicitor to the Council as the proper officer in respect of the authentication of documents in
terms of section 193 of the Local Government (Scotland) Act 1973 is also the proper officer in respect of the
authentication of documents of each Charity.
Objectives & Activities
Charitable Purposes
Each individual Charity was established for a specific purpose as outlined in the table on page 5.
Charity SC025090 (Stirling Council Charitable Trusts) was established generally for the provision of relief to those in
need by reason of age, ill health, disability, financial hardship or other disadvantage. The Charity however
encompasses a number of small individual sub-funds, each with their own particular purpose.
4
243
Charity No. Constituted
Charity Name
SC005921
1937
P.M McIntyre Bequest
SC019346
1900
MacFarlane Free Library Endowment
Fund
SC019348
1981
The Village Club Strathblane
SC019349
1863
William Drummond Trust for Upkeep of
Wigtownshire Martyrs Monument
SC019350
1958
George Murdoch Memorial Fund for
Poor
SC019351
1943
Miss Victoria M Anderson Trust
SC019352
1966
Miss Catherine C Halley Bequest
SC019353
1921
Rev Dr John Ebenezer Honeyman
Thomson Bequest for Stirling Public
Library
SC019355
1934
Belle Richardson Dobbie Fund for Poor
SC019356
1938
Gargunnock Rest Garden Fund
SC019357
1900
Miss Barbara Morrison Bequest for
Coals for Poor
SC019358
Unknown
SC019359
1903
William McCowan Bequest for Poor
SC019361
1925
Killearn War Memorial Fund
SC023021
Unknown
SC023022
1920
Strathblane War Memorial Fund
SC023023
1891
Robert Buchanan Mortification
SC023024
1934
Baird Airston Mortification for Poor
Charitable Purpose
To provide general improvements in Callander and the
surrounding area.
To provide a free library for the inhabitants of Stirling, and in
particular, the working and poorer classes.
To provide a village club with reading room, library and
recreation facilities for the inhabitants of Strathblane.
For the maintenance and upkeep of the Wigtownshire
Martyrs Monument, together with the walks and grounds
within the Valley Cemetery, Stirling.
For the purpose of providing assistance to those inhabitants
of Stirling suffering financial hardship.
For the purpose of improving the amenity of Stirling Castle,
including in particular the Back Walk.
For the benefit of persons with physical disabilities and/or
mental health needs.
For the purpose of providing books of a religious nature to
Stirling Public Library.
A.E Foster Bequest for Poor
Gargunnock Mortification Fund for
Relief of Poverty
For the purpose of providing assistance to those inhabitants
of Stirling and Bannockburn suffering financial hardship.
For the purpose of providing an area of recreational ground
at Gargunnock for the benefit of children and the elderly.
For the assistance to poor of Bridge of Allan and/or educate
youth, make any improvements to the Bridge of Allan area.
For the purpose of providing assistance to those inhabitants
of Bridge of Allan suffering financial hardship.
For the purpose of providing assistance to those inhabitants
of Bridge of Allan suffering financial hardship.
For the purpose of the maintenance and upkeep of the
Killearn war memorial.
For the purpose of providing assistance to Gargunnock
inhabitants experiencing financial hardship. .
For the purpose of the maintenance and upkeep of the
Strathblane war memorial.
For the purpose of providing assistance to those inhabitants
of Kippen suffering financial hardship.
For the purpose of providing assistance to those inhabitants
of Fintry suffering financial hardship.
Stirling Council Charitable Trusts:
SC025090
2006
Lair Purchase
For the benefit of the poor (no geographical information)
SC025090
2006
Batterflats Home Comforts
For the benefit of the residents of Batterflats Home
SC025090
2006
Stirling OAP Treat Fund
For the benefit of the OAPs of Stirling
SC025090
2006
Blind Persons’ Fund
For the benefit of blind persons
SC025090
2006
Maintenance of Lairs
For the maintenance of specific individuals’ cemetery lairs
SC025090
2006
George.C. Thomson Bequest
For amenity improvements in Callander
SC025090
2006
Dunblane Institute
For the benefit of the people of Dunblane
SC025090
2006
Miss C Whitehead Bequest
For the provision of coal to the poor of Dunblane
SC025090
2006
Kate S Neilson Bequest
For the enhancement of Dunblane
SC025090
2006
Strathblane Tennis Club
For the benefit of the people of Strathblane
SC025090
2006
Water of Endrick
For the benefit of the poor of Water of Endrick
SC025090
2006
Perth & Kinross Education
For the benefit of the people of Dunblane
SC025090
2006
Miss Margaret Ogilvie Bequest
For the benefit of the poor (no geographical information)
SC025090
2006
Cornton Community Council
For the benefit of the people of Cornton
5
244
Financial Review
Monies totalling £3,355 were disbursed from the Strathblane War Memorial Fund during 2016/17 to meet the costs
of restoration works to the memorial. No monies were disbursed from any charities during 2015/16.
Income earned across all charities in 2016/17 totalled £3,093 (£510, 2015/16) representing interest of £466 received
on funds invested in Stirling Council’s Loans Fund, together with a donation of £2,627 from Strathblane Community
Council towards the cost of restoration works to Strathblane War Memorial.
Total Funds held by all charities stood at £110,308 as at 31 March 2017 (£110,570, 31 March 2016). All funds were
invested in Stirling Council’s Loans Fund.
Reserves Policy
There is currently no specific reserves policy in place for each of the aforementioned Charities.
Plans for Future Periods
Chapter 5 of The Charities Act 2005 provides for the reorganisation of charities, including amalgamation or winding
up. Stirling Council is currently conducting a review of the 19 small charitable trusts which it administers with the
objective of reorganising these into fewer charities, and/or transferring the balances held to external charitable
organisations who may be better placed to meet the purposes for which the trusts were originally established.
During 2016, Stirling Council agreed:
•
•
•
To transfer the assets of the eight very small poverty related charitable trusts to Start-Up Stirling, subject to
approval by the Office of the Scottish Charity Regulator (OSCR).
To liaise with OSCR in connection with the reorganisation of the PM McIntyre Bequest to seek to transfer its
assets to the Callander Common Good Fund.
To delegate authority to the Director of Localities and Infrastructure, in consultation with the Provost and
the Baillies, to liaise further with OSCR to agree a reorganisation proposal for the remaining charitable
trusts’ assets.
The Council continues to work with OSCR to agree the respective asset transfers and develop proposals for the
transfer of the remaining small charitable trust balances.
It is intended that a further report outlining proposals from the review be brought before Stirling Council for
consideration later in 2017. Until then, the trustees will continue to ensure that individual Charity balances are
invested for the benefit of each Charity, and will be held and used in accordance with each Charity’s objectives.
Iain Strachan
Chief Governance Officer & Solicitor to the Council
Date: 22 June 2017
6
245
Independent Auditor’s Report
To follow
7
246
Statement of Receipts and Payments - For the Year Ended 31 March 2017
Total
2016/17
£
Total
2015/16
£
Note 4
Note 4
Note 4
Note 4
(2,627)
(466)
(3,093)
(473)
(37)
(510)
Payments
Costs of Charitable Activities
Total Payments
Note 4
3,355
3,355
-
(Surplus)/Deficit For the Year
Note 4
262
(510)
Total
2016/17
£
Total
2015/16
£
Voluntary Receipts
Donations & Gift Aid
Investment Income - Stirling Council
Investment Income - Stocks
Total Receipts
Statement of Balances - As at 31 March 2017
Funds Reconciliation
Total Funds – opening balance
Surplus/(Deficit) For the Year (as above)
Gains on Disposal of Government Stock
Total Funds – closing balance
Note 5
Note 4
Note 6
Note 5
(110,570)
262
(110,308)
(109,648)
(510)
(412)
(110,570)
Cash & Bank Balances
Investments - Stirling Council Loans Fund
Total Cash & Bank Balances
Note 5
Note 5
(110,308)
(110,308)
(110,570)
(110,570)
All funds are restricted meaning that they may only be used for specific purposes
The notes on pages 9 to 11 form an integral part of these accounts.
_________________________
James Boyle
Chief Finance Officer
Date: 22 June 2017
__________________________
Iain Strachan
Chief Governance Officer & Solicitor to the Council
Date: 22 June 2017
8
247
Notes to the Financial Statements
1.
Basis of Accounting
These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities &
Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as
amended).
2.
Nature and Purpose of Funds
Restricted funds may only be used for specific purposes. Restrictions arise when specified by a donor or when
funds are raised for specific purposes.
Charity SC025090 (Stirling Council Charitable Trusts) encompasses a number of small individual sub-funds,
each with their own particular purpose. For this reason, the sub-funds listed in Note 4 are thereby classified
as restricted since the monies in one sub-fund cannot be applied to purposes within another sub-fund.
For a number of the charitable trusts there are no governing documents, therefore as a prudent approach, all
the funds of these trusts have been classified as restricted.
3.
Related Party Transactions
No trustee or any person connected to them received remuneration or expenses from any of the charities
during 2016/17 (£Nil, 2015/16). Interest income of £466 was earned in 2016/17 from funds invested with
Stirling Council’s Loans Fund (£473, 2015/16).
4.
Surplus/Deficit for the Year
The following table shows the Deficit for the Year of £262 (2015/16, Surplus £510) analysed by expenditure
incurred and sources of income received by each individual charity.
2016/17
Stirling
Council
Interest
£
2015/16
Donations
£
Expenditure
£
Net
(Surplus)/
Deficit
£
Stirling
Council
Interest
£
Govt
Stocks
£
Net
(Surplus)/
Deficit
£
P.M McIntyre Bequest
(23)
-
-
(23)
(24)
-
(24)
MacFarlane Free Library
(25)
-
-
(25)
(26)
-
(26)
The Village Club Strathblane
(7)
-
-
(7)
(6)
-
(6)
William Drummond Trust
(6)
-
-
(6)
(6)
-
(6)
George Murdoch Memorial Fund
(63)
-
-
(63)
(63)
(37)
(100)
Miss Victoria M Anderson Trust
(10)
-
-
(10)
(10)
-
(10)
Miss Catherine C Halley Bequest
(19)
-
-
(19)
(20)
-
(20)
Rev Dr JEH Thomson Bequest
(23)
-
-
(23)
(23)
-
(23)
Belle Richardson Dobbie Fund
(87)
-
-
(87)
(87)
-
(87)
Gargunnock Rest Garden Fund
(5)
-
-
(5)
(6)
-
(6)
Miss Barbara Morrison Bequest
(5)
-
-
(5)
(5)
-
(5)
A.E Foster Bequest
(30)
-
-
(30)
(31)
-
(31)
William McCowan Bequest
(11)
-
-
(11)
(10)
-
(10)
Killearn War Memorial Fund
Gargunnock Mortification Fund
(7)
-
-
(7)
(7)
-
(7)
(16)
-
-
(16)
(16)
-
(16)
-
(2,627)
3,355
728
(3)
-
(3)
Robert Buchanan Mortification
(3)
-
-
(3)
(2)
-
(2)
Baird Airston Mortification
Strathblane War Memorial Fund
(3)
-
-
(3)
(4)
-
(4)
Stirling Council Charitable Trusts
(see note below)
(123)
-
-
(123)
(124)
-
(124)
Total Income
(466)
(2,627)
3,355
262
(473)
(37)
(510)
9
248
Note: Income earned by each of the individual sub-funds consolidated within Charity SC025090 (Stirling
Council Charitable Trusts) is as follows:
2016/17
Stirling
Council
Interest
£
(2)
Stirling OAP Treat Fund
Total
Income
£
(2)
Total
Income
£
(2)
(2)
(2)
(2)
(2)
Blind Persons’ Fund
(2)
(2)
(2)
(2)
Maintenance of Lairs
(35)
(35)
(36)
(36)
George C Thomson Bequest
(35)
(35)
(35)
(35)
Batterflats Home Comforts
Dunblane Institute
(1)
(1)
(1)
(1)
Miss C Whitehead Bequest
(2)
(2)
(2)
(2)
Kate S Neilson Bequest
(23)
(23)
(23)
(23)
Strathblane Tennis Club
(8)
(8)
(8)
(8)
Water of Endrick
(3)
(3)
(3)
(3)
Perth & Kinross Education
(3)
(3)
(3)
(3)
Miss Margaret Ogilvie Bequest
(5)
(5)
(5)
(5)
Cornton Community Council
Total Income
5.
2015/16
Stirling
Council
Interest
£
(2)
(2)
(2)
(2)
(2)
(123)
(123)
(124)
(124)
Total Funds
The following table shows Total Funds of £110,308 as at 31 March 2017 (£110,570, 31 March 2016) analysed
across each individual charity.
Stirling
Council
Loans Fund
£
(5,420)
Total Funds
31/3/17
£
(5,420)
Stirling
Council
Loans Fund
£
(5,397)
Total Funds
31/3/16
£
(5,397)
MacFarlane Free Library
(6,079)
(6,079)
(6,054)
(6,054)
The Village Club Strathblane
(1,535)
(1,535)
(1,528)
(1,528)
P.M McIntyre Bequest
(1,488)
(1,488)
(1,482)
(1,482)
George Murdoch Memorial Fund
(14,880)
(14,880)
(14,817)
(14,817)
Miss Victoria M Anderson Trust
(2,382)
(2,382)
(2,372)
(2,372)
Miss Catherine C Halley Bequest
(4,593)
(4,593)
(4,574)
(4,574)
Rev Dr JEH Thomson Bequest
(5,420)
(5,420)
(5,397)
(5,397)
Belle Richardson Dobbie Fund
(20,534)
(20,534)
(20,447)
(20,447)
Gargunnock Rest Garden Fund
(1,336)
(1,336)
(1,331)
(1,331)
Miss Barbara Morrison Bequest
(1,149)
(1,149)
(1,144)
(1,144)
A.E Foster Bequest
(7,188)
(7,188)
(7,158)
(7,158)
William McCowan Bequest
(2,438)
(2,438)
(2,427)
(2,427)
Killearn War Memorial Fund
(1,567)
(1,567)
(1,560)
(1,560)
Gargunnock Mortification Fund
(3,822)
(3,822)
(3,806)
(3,806)
William Drummond Trust
-
-
(728)
(728)
Robert Buchanan Mortification
(535)
(535)
(532)
(532)
Baird Airston Mortification
(823)
(823)
(820)
(820)
(29,119)
(29,119)
(28,996)
(28,996)
(110,308)
(110,308)
(110,570)
(110,570)
Strathblane War Memorial Fund
Stirling Council Charitable Trusts
(see note below)
Total Funds
10
249
Note: Total Funds held in the name of each of the individual sub-funds consolidated within Charity SC025090
(Stirling Council Charitable Trusts) are as follows:
Stirling
Council
Loans Fund
£
(30)
Total Funds
31/3/17
£
(30)
Stirling
Council
Loans Fund
£
(30)
Total Funds
31/3/16
£
(30)
(385)
(385)
(383)
(383)
Stirling OAP Treat Fund
(473)
(473)
(471)
(471)
Blind Persons’ Fund
(433)
(433)
(432)
(432)
Maintenance of Lairs
(8,330)
(8,330)
(8,294)
(8,294)
George C Thomson Bequest
(8,237)
(8,237)
(8,202)
(8,202)
Dunblane Institute
(307)
(307)
(306)
(306)
Miss C Whitehead Bequest
(543)
(543)
(541)
(541)
Kate S Neilson Bequest
(5,432)
(5,432)
(5,409)
(5,409)
Strathblane Tennis Club
(1,790)
(1,790)
(1,782)
(1,782)
(643)
(643)
(640)
(640)
Lair Purchase
Batterflats Home Comforts
Water of Endrick
Perth & Kinross Education
Miss Margaret Ogilvie Bequest
Cornton Community Council
Total Funds
6.
(678)
(678)
(675)
(675)
(1,248)
(1,248)
(1,243)
(1,243)
(590)
(590)
(588)
(588)
(29,119)
(29,119)
(28,996)
(28,996)
Gains on Disposal of Government Stocks
Stirling Council is currently conducting a review of all 19 small charitable trusts which it administers with the
objective of reorganising these into fewer charities, and/or transferring the balances held to external
charitable organisations who may be better placed to meet the purposes for which the trusts were originally
established. As part of this review, work was carried out to redeem all 25 individual government stocks held
in the name of small charitable trusts.
As at 1 April 2015, only 2 separate 3.5% conversion stocks remained to be redeemed (George Murdoch
Memorial Fund and Blind Person’s Fund), with those redemptions taking place during 2015/16. The net gains
arising from the disposal of the George Murdoch Memorial Fund and Blind Person’s Fund stocks as at 31
March 2016 were £408 and £4 respectively.
7.
Revenue Recognition
Interest income received on Investments is recognised in the financial period in which the interest is received.
11
250
251
Appendix 4
Dunblane Cemetery Memorial Garden (Maintenance) Trust
Scottish Charity SC029443
Annual Report of the Trustees
and
Financial Statements
For Year Ended 31 March 2017
Subject to Audit
252
Dunblane Cemetery Memorial Garden (Maintenance) Trust
________________________________________________________________________________________________________
Contents
Page
Report of the Charity Trustees
3
Statement of Financial Activities
5
Balance Sheet
5
Notes to the Financial Statements
6
Independent Auditor’s Report
7
______________________________________________________________________________________________________
2
253
Dunblane Cemetery Memorial Garden (Maintenance) Trust
________________________________________________________________________________________________________
Report of the Trustees for the Year Ended 31 March 2017
Introduction
The Trustees present their report with the financial statements of the Dunblane Cemetery Memorial Garden
(Maintenance) Trust (the Trust) for the year ended 31 March 2017.
The Trust is a registered Scottish charity with Scottish Charity number SC 029443.
For accounting periods commencing on or after 1 January 2015, Charities in the UK and the Republic of Ireland
must apply the Charities Statement of Recommended Practice (SORP): Financial Reporting Standard 102 (FRS 102)
when preparing their accounts on an accruals basis. However, Charities that would qualify as a small company or
fall within a small group had they been incorporated in company law, can opt to follow either FRS 102 or the
Financial Reporting Standard for Smaller Entities (FRSSE).
The accounts of the Dunblane Cemetery Memorial Garden (Maintenance) Trust have been prepared on the basis
of FRS 102.
Reference and Administrative Information
Charity Name
Dunblane Cemetery Memorial Garden (Maintenance) Trust
Charity Number
SC 029443
Correspondence Address
c/o Iain Strachan
Chief Governance Officer & Solicitor to the Council
Stirling Council
Viewforth
Stirling
FK8 2ET
Trustees
Councillor Graham Houston
Councillor Mark Ruskell
Mr Martyn Dunn
Mr Les Goodfellow
Trust Officers
David MacKay (Acting Treasurer)
Accounting Team Leader
Stirling Council
Iain Strachan (Secretary and Legal Adviser)
Chief Governance Officer & Solicitor to the Council
Stirling Council
Bankers
The Royal Bank of Scotland PLC
2 Pitt Terrace
STIRLING
FK8 2EX
Independent Auditor
Audit Scotland
4th Floor
South Suite
The Athenaeum Building
8 Nelson Mandela Place
GLASGOW
G2 1BT
______________________________________________________________________________________________________
3
254
Dunblane Cemetery Memorial Garden (Maintenance) Trust
________________________________________________________________________________________________________
Structure, Governance and Management
The charity is constituted as a Trust and as such its governing document is a Deed of Trust dated 12 and 14 July
1999.
The minimum number of trustees is two with no maximum number set, however should there be a single trustee,
additional trustees shall forthwith be appointed. Providing that the minimum number of trustees is in office the
trustees may from time to time exercise all or any of the trust’s powers and discretions.
The Solicitor to the Council has been appointed as Honorary Secretary.
Trustees’ Responsibilities for the Financial Statements
Charity law applicable in Scotland requires the Trustees to prepare financial statements for each financial year
which give a true and fair view of the Charity’s financial activities during the year and of its financial position at the
end of the year.
In preparing these financial statements, the Trustees have:
•
•
•
•
selected suitable accounting policies and applied them consistently;
made judgements and estimates that are reasonable and prudent;
followed the Charities Statement of Recommended Practice (SORP): Financial Reporting Standard 102 (FRS
102); and
prepared the Financial Statements on the going concern basis.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at
any time the financial position of the Charity and enable them to ensure that the financial statements comply with
the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the
Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the Trustees are aware:
•
•
there is no relevant financial or other information of which the charity’s independent auditor is unaware; and
the Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant
financial or other information and to establish that the independent auditor is aware of that information.
Objectives
The Trust was established in July 1999 by the trustees of the former Dunblane Fund and the former Stirling
Observer Dunblane Help Fund.
The purpose of the Trust as set out in Clause 3 of the founding deed is to hold the Trust Fund in memory of the
tragedy which occurred at Dunblane Primary School in March 1996 and:
•
•
To assist in the maintenance, upkeep and repair of the Dunblane Cemetery Memorial Garden
To carry out improvements to the Garden as the Trustees may, from time to time at their sole discretion,
consider either necessary or desirable which may include the execution or carrying out of works more
specifically provided for in the Schedule attached to the Deed of Trust.
Achievements and Performance
The Memorial has been maintained throughout the year to the level of service that is requested by the Trustees at
a total cost of £2,098.
Review of Financial Position
The income of the Trust for the year represents interest of £614 from balances invested in Stirling Council’s Loans
Fund. The total of the reserves of the Trust stands at £143,655 as at 31st March 2017. The reserves are held to
provide the financial assistance to maintain the Memorial in such a state that benefits the community of Dunblane.
As at 31 March 2017, all reserve balances were invested in Stirling Council’s Loans Fund.
Councillor Graham Houston
Trustee
Date: 22 June 2017
______________________________________________________________________________________________________
4
255
Dunblane Cemetery Memorial Garden (Maintenance) Trust
________________________________________________________________________________________________________
Statement of Financial Activities for the Year Ended 31 March 2017
2016-17
2015-16
£
£
Interest & Investment Income
614
631
Total Incoming Resources
614
631
1,136
373
589
1,234
184
554
-
332
2,098
2,304
(1,484)
(1,673)
(1,484)
(1,673)
Total Funds Brought Forward
145,139
146,812
Total Funds Carried Forward
143,655
145,139
Incoming Resources
Resources Expended
Water Feature Costs
Servicing
Water Hygiene Services
Electricity Supply for Fountain
Maintenance of Garden
Total Resources Expended
Net Movement In Funds
Reconciliation of Funds:
Net Movement In Funds
All funds are unrestricted meaning that they may be used at the discretion of the trustees in the
furtherance of the objectives of the charity.
Balance Sheet as at 31 March 2017
2017
£
2016
£
143,655
145,139
143,655
145,139
Unrestricted Income Fund
143,655
145,139
Total Accumulated Funds Carried Forward
143,655
145,139
Current Assets
Investment with Stirling Council’s Loans Fund
Total Net Assets
Note 2
The Accumulated Funds of the Charity
David MacKay
Acting Treasurer
Date: 22 June 2017
Councillor Graham Houston
Trustee
Date: 22 June 2017
______________________________________________________________________________________________________
5
256
Dunblane Cemetery Memorial Garden (Maintenance) Trust
________________________________________________________________________________________________________
Notes to the Financial Statements
1.
Basis of Accounting
General
These accounts have been prepared on an accruals basis in accordance with the Charities & Trustee
Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006, using the accruals
concept of accounting and in accordance with Financial Reporting Standard 102 (FRS 102).
Taxation
The Trust has charitable status for tax purposes.
Nature and Purpose of Funds
Unrestricted funds are those that may be used at the discretion of the trustees in the furtherance of the
objects of the charity.
2.
Current Assets
In accordance with the decision by the trustees, the Fund balance is invested to provide instant access to
funds via Stirling Council’s Loans Fund for day to day expenditure.
3.
Trustees’ Remuneration
No trustee or any person connected to them received remuneration or expenses reimbursed from the Trust
during any of the past two years.
4.
Related Party Transactions
Stirling Council provides a range of management services for the Trust without charge. These services
include the arrangement of contracts for the upkeep of the Memorial Garden and water fountain, together
with garden maintenance costs including grass-cutting and other ground maintenance services.
The Trust received interest income of £614 in 2016/17 from balances invested in Stirling Council’s Loans
Fund.
5.
Revenue Recognition
Interest income received on Investments is recognised in the financial period in which the interest is
earned.
______________________________________________________________________________________________________
6
257
Dunblane Cemetery Memorial Garden (Maintenance) Trust
________________________________________________________________________________________________________
Independent Auditor’s Report
To follow.
______________________________________________________________________________________________________
7
258
259
STIRLING COUNCIL
THIS REPORT RELATES
TO ITEM 11
ON THE AGENDA
STIRLING COUNCIL
LOCALITIES &
INFRASTRUCTURE
22 JUNE 2017
NOT EXEMPT
EXTENSION AND REFURBISHMENT OF STRATHYRE PRIMARY SCHOOL - REQUEST
FOR DELEGATED AUTHORITY FOR CONTRACT AWARD
1
SUMMARY
1.1
The purpose of this report is to provide Council with an update on the
progress of the Strathyre Primary School extension and refurbishment
project. This project was prioritised for delivery in the capital programme for
2017 to 2019. The project will provide additional teaching space, as well as
providing a sport, dining and community space. It will remove existing
modular accommodation, and the need to transport pupils off site for physical
education. It outlines the current project scope and costs, and the programme
status that directs the request for delegated authority to accept this contract.
1.2
The extension and refurbishment project at the School will take place over 12
months, with pupils transported to McLaren High School over the next school
year. The original project development cost was £1.6m, and this was planned
over 3 years. The pre-tender estimate has identified an increased project
cost, based on an increased scope. Project reviews have been undertaken,
with savings planned to achieve a project cost of £1.864m. Further work is
being undertaken to identify additional savings.
1.3
In order to ensure that this school building is ready for handover and
occupation in Summer 2018, the contract award for construction works
requires to be made during the forthcoming period of summer recess and
delegated authority is required to ensure the committed programme
milestones are met.
1.4
It is recognised that the current project estimate will still contain risks around
specific areas, particularly external landscaping and drainage, and work
continues with the Planning Authority and Scottish Water to confirm final
requirements prior to completing the tendering process. Detailed work also
continues on the mitigation of other risks and implementation of savings
proposals.
260
2
OFFICER RECOMMENDATION(S)
The Council agrees:-
3
2.1
the revised project budget and profiling of £1.864m; and
2.2
to delegate authority to award the contract to the most economically
advantageous tender; to the Director of Localities and Infrastructure in
consultation with the Convener and Vice Convener of Finance and Economy
Committee.
CONSIDERATIONS
Background
3.1
Strathyre Primary School was confirmed as the next school investment
priority by Education Committee in January 2015 on the grounds of its
relatively poor suitability rating following the review of the school estate.
School accommodation extends to two classrooms and a standalone
temporary teaching unit rental that is used as meeting space, staffroom,
library, teaching space, and visiting services space. There is no hall for
dining, social or delivery of the PE curriculum. Pupils are transported off site
for PE which comes at a cost and a high level of disturbance to Education
provision and children eat lunches in their classroom. In terms of its condition,
the building requires refurbishment and there are opportunities to improve
energy efficiency and reduce operating costs.
3.2
Council allocated funding in the 2016-19 capital budget programme as
follows:

£100,000 capital budget allocation in 2016/17 to facilitate
enabling works including design, consultation, site
investigation and Planning

£1,000,000 capital budget allocation in 2017/18 and a further
£500,000 in 2018-19 in recognition that the construction
programme will span 2 financial years

Education Committee previously agreed that the receipt from
the sale of Lochearnhead Primary School (£24,000 in 2016/17)
should be ring fenced to support the Strathyre project
Project Scope
3.3
Over the course of the past year, Officers have been working with
stakeholders to develop the detailed client brief. This has evolved over time
as the clients detailed accommodation requirements have been established.
In addition site investigation works undertaken over 2016/17 has also
informed the final design.
3.4
Refreshed roll projection data highlighted the requirement for an additional,
third classroom to future proof school capacity. It is anticipated that the school
roll will exceed 50 pupils in 2018/19 and require the provision of a third
classroom to comply with maximum class size limits for composite classes.
261
3.5
The project will provide a badminton sized flexible hall space that will allow
the full range of dining, social and PE activities to be provided on site. The
hall will also be zoned to facilitate out of hours usage by the local community.
3.6
Backlog building repairs and maintenance issues will be addressed to
improve the overall condition of the school including replacement of all
mechanical and electrical systems and a focus on energy efficiency and
sustainability.
3.7
The rented temporary teaching unit will be removed from the site with monthly
hire costs of £468 saved as well as the increasing repairs costs associated
with an aging temporary unit.
3.8
The project scope has been discussed and signed off by stakeholders. In
addition, a consultation event was held in December 2016, attended by
parents, staff, and members of the local community and all broadly welcomed
the proposals presented.
Current Project Costing
3.9
The developed technical design has now been drawn and costed. The pretender estimate has now been produced with a projected total project cost of
£1.864m.
3.10
This projected cost has increased since the early concept design due to the
the ongoing development of the design including:
3.11

Increased accommodation requirements required by client including
provision of an additional classroom, additional enclosed hall storage to
allow the hall to be fully flexible;

Additional drainage issues identified following site investigation works;

External works not previously allowed for within the project scope –
including improvements to car parking provision, vehicular access and
boundary treatments;

Additional mechanical and electrical requirements in response to building
surveys and the increased scope;

Planning Service design requirements including stonework and window
works.
The design team have carried out value engineering exercises in order to
identify cost saving opportunities and these have been incorporated into the
project design. Further opportunities have been identified, and the intention is
to tender the works on the basis of the current design and continue to develop
and implement cost savings in advance of the construction period.
262
Project Programme – Critical Path
3.12
The Tender Period will commence on 28 June 2017 with letter of intent to
award the contract scheduled for 28 August 2017. Following the mandatory
standstill and mobilisation period, it is anticipated that the contractor will
commence on site on 25 September 2017. The construction programme is
currently expected to run for 11 months with a project handover in August
2018 to meet the start of the new academic session.
3.13
During the period of construction works, Strathyre Primary School staff and
pupils will be transported to and from McLaren High School where suitable
accommodation to meet the needs of the primary school have been identified
and enabling works undertaken in preparation of the full academic year in this
temporary location.
Request for Delegated Authority
3.14
In order to meet the programme dates and ensure that the project is
completed within one academic school year, the tender requires to be
awarded within the period of summer recess. It is therefore recommended
that delegated authority is given to award the contract to the most
economically advantageous tender; to the Director of Localities and
Infrastructure in consultation with the Convener and Vice Convener of
Finance and Economy Committee.
Resource Implications
3.15
The profiling of the project development cost is identified in the table below:
Financial Year
Actual and Projected
Spend
Increase in project costs
(£,000s)
(£,000s)
16/17
59
17/18
1,131
67
18/19
674
174
Total
1,864
241
263
4
POLICY/RESOURCE IMPLICATIONS AND CONSULTATIONS
Policy Implications
Equality Impact Assessment
Strategic Environmental Assessment
Serving Stirling
Single Outcome Agreement
Diversity (age, disability, gender, race, religion, sexual orientation)
Sustainability (community, economic, environmental)
Effect on Council’s green house gas emissions
No
No
Yes
Yes
No
Yes
Strategic/Service Plan
Existing Policy or Strategy
Risk
Resource Implications
Financial
People
Land and Property or IT Systems
Consultations
Internal or External Consultations
Yes
No
Yes
Increase
Yes
No
Yes
Yes
Equality Impact Assessment
4.1
The contents of this report were assessed using the EqIA Relevance
Assessment Form. It was determined that an Equality Impact Assessment
was not required as there are no negative impacts on these duties, or
individuals or groups with protected characteristics.
Strategic Environmental Assessment
4.2
This report does not relate to a Plan, Policy, Programme or Strategy therefore
Strategic Environmental Assessment does not apply.
Serving Stirling
4.3
The proposals set out in this report are consistent with the following key
priorities:C- Regenerate our most in need communities to deliver a full range of
positive social, environmental and economic outcomes
D - Improve the outcomes for the lowest performing 20 per cent of children in
nurseries and schools
264
Single Outcome Agreement
4.4
The proposals set out in this report support the following outcomes in the
Single Outcome Agreement:
Communities are well served, better connected and safe
Improved outcomes in children’s early years
Other Policy Implications
4.5
No further policy implications.
Resource Implications
4.6
Additional costs for enabling works at McLaren High School have been
included in the development costs for the project.
Consultations
4.7
Community consultation took place in December 2016.
Tick ( ) to
confirm and
add relevant
initials
The appropriate Convener(s), Vice Convener(s), Portfolio Holder and
Depute Portfolio Holder have been consulted on this report
The Chief Executive or Director has been consulted on this report as
appropriate
5
BACKGROUND PAPERS
5.1
6
School Estate Biannual Review, Education Committee, 8 January 2015.
APPENDICES
6.1
Appendix 1 – EqIA Relevance Assessment Form.
265
Author(s)
Name
Drew Leslie
Designation
Telephone Number/E-mail
Service Manager,
Infrastructure Delivery
01786 233323
[email protected]
Geraldine Donald
Approved by
Name
Alastair Brown
Date
15 June 2017
Team Leader, Project
Delivery
Designation
Signature
Director of Localities &
Infrastructure
Service
Reference
266
267
Appendix 1
Stirling Council: EqIA Relevance Check (June 2014)
Completing this form will help you determine whether or not an equality impact assessment
is required and provide a record of your decision. This is a screening process to help you
decide if the proposal under consideration requires an EqIA - it is not an EqIA and the
impact of the proposal will be determined by the EqIA itself.
The Guidance: Equality Impact Assessment Toolkit June 2014 may help when
completing this form this can be accessed via the following link http://web.stirling.gov.uk/eqia_toolkit.doc
The term proposal used below is intended to include “policy, strategy, service, function,
procedure or project.”
When is an EqIA required?
While each proposal must be considered individually, it is anticipated that an EqIA will
always be required when:
 introducing a new policy/strategy/service/function
 reviewing a current policy/strategy/service/function
 reducing / discontinuing an existing service
 considering budget proposals resulting in any of the above
Reports on technical or procedural matters or which confirm progress on previously
considered proposals, may be less likely to require an EqIA but this can only be determined
by using this form.
SUMMARY DETAILS
1. Title of Proposal:
Extension and
Refurbishment of Strathyre
Primary School – Request
for Delegated Authority for
Contract Award
Service
PBB Ref (if applicable)
Localities and
Infrastructure
N/A
2. Service, and Lead Officer (Head of Service/ Service Manager) undertaking assessment
Service
Lead Officer
Localities and Infrastructure
Drew Leslie
3. What is the nature of the proposal? (Tick/complete all that apply)
Review of an existing policy/strategy
Review of an existing service/function
Reduction in an existing service / function
Removal of an existing service
Introduction of a new policy/ strategy
Introduction of new service/function
Other e.g. technical, progress, procedural
report
PBB category e.g. transformational change
√
268
4. For proposals with implications for budgets complete the following:
(£ 000s)
Current expenditure on activity
In Council area as a whole
N/A
In/for specific community/ies
Total anticipated savings or
proposed increased spend
In/for Council area as a whole
In/ for specific community/ies
Start date for savings/increased spend
End Date for savings/increased spend
Savings/increased spend Year 1
Delivery Timescale and Phasing
Savings/increased spend Year 2
Savings/increased spend Year 3
Savings/increased spend Year 4
Savings/increased spend Year 5
AIMS & OBJECTIVES
Answering questions 5 - 7 will help you decide whether or not your proposal needs to be
accompanied by an EqIA.
5. What longer term outcomes is the proposal expected to achieve?
To improve the learning environment and opportunity for community use at Strathyre Primary
School.
6. What are the main aims of this proposal? If this proposal revises an existing policy have its
aims changed?
To remove existing modular accommodation, to provide additional teaching space ad to
provide new sport/dining and community space.
7. Who is most likely to be affected by this proposal? Consider current and potential future
service users including people with particular needs, specific geographical communities and
current and prospective employees.
Students, teachers and local community.
269
POTENTIAL IMPACT
Answering Questions 8 -12 will help you consider the potential impact of the proposal.
8. What potential impact will this proposal have on people in terms of the needs of the public
sector equality duty and the Council’s responsibilities to:



eliminate discrimination, harassment and victimisation
advance equality of opportunity
foster good relations - including the need to tackle prejudice and promote
understanding
See guidance for additional information.
No negative impact on these equality duties
9. Will this proposal have a potential impact on people with “protected characteristics”*?
Please consider all protected groups listed below. A detailed explanation of these is
provided in the guidance.
Group
Impact
Group
Yes/No/Unclear
Impact
Group
Impact
Gender
Reassignment
Race
No
Yes/No/Unclear
Age
No
Disability
No
Marriage
and Civil
Partnership
Religion
and Belief
No
Pregnancy
and Maternity
No
No
Sex
No
Yes/No/Unclear
Sexual
Orientation
No
No
10. Will this proposal have an impact on communities, household groups or individuals with a
higher risk of experiencing poverty? Please answer Yes/No/Unclear. Information on
communities, households and individuals with a higher risk of experiencing poverty is
provided in the guidance.
No negative impacts on these groups or individuals
11. Do you already have any evidence that has influenced or shaped this proposal in relation
to people in protected characteristic groups or communities, groups or individuals
vulnerable to poverty? If so please summarise what this evidence includes.
No noted evidence.
270
DECISION
12. Based on your responses and any evidence you already have, is an EqIA required for this
proposal? In making your decision please note:

if answering Yes to any part of either questions 9 or 10 an EqIA is required

if answering Unclear to any part of questions 9 or 10 you are strongly advised to
do an EqIA to allow you to comprehensively assess the impact of the proposal

if answering No to any part of questions 9 or 10 please justify your response and
why you consider an EqIA is not required for this proposal in the box below
An EqIA is not required for this proposal as there are no negative impacts on these duties, or
individuals or groups with protected characteristics
13. Who was involved in making this decision?
Drew Leslie, Service Manager, Infrastructure Delivery
Authorisation by Lead Officer (Head of Service / Service Manager)
This decision has been approved
by
Name Brian Roberts
Title
Senior Manager, Infrastructure Delivery
Date
6 June 17