Agenda Document Pack - Perth Common Good Fund Committee - 22/06/2022
Perth and Kinross Council · 22 June 2022
Back to Perth Common Good Fund Committee — 22 June 2022 and its agenda
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Securing the future… • Improving services • Enhancing quality of life • Making the best use of public resources Council Building 2 High Street Perth PH1 5PH 16/06/2022 A hybrid meeting of the Perth Common Good Fund Committee will be held in the Council Chamber on Wednesday, 22 June 2022 at 09:30. If you have any queries please contact Committee Services on (01738) 475000 or email Committee@pkc.gov.uk. THOMAS GLEN Chief Executive Those attending the meeting are requested to ensure that all notifications are silent on their device and other devices are in silent mode. Please note that the meeting will be broadcast online and recorded. The recording will be publicly available on the Council’s website following the meeting. Members: Councillor Chris Ahern Councillor Liz Barrett Councillor Peter Barrett Councillor Andy Chan Councillor Stewart Donaldson Councillor Eric Drysdale Councillor Grant Laing Councillor Brian Leishman Councillor Iain MacPherson Councillor Ian Massie Councillor Sheila McCole Councillor Andrew Parrott Councillor John Rebbeck Page 1 of 30
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Perth Common Good Fund Committee Wednesday, 22 June 2022 AGENDA MEMBERS ARE REMINDED OF THEIR OBLIGATION TO DECLARE ANY FINANCIAL OR NON-FINANCIAL INTEREST WHICH THEY MAY HAVE IN ANY ITEM ON THIS AGENDA IN ACCORDANCE WITH THE COUNCILLORS’ CODE OF CONDUCT. 1 APPOINTMENT OF CONVENER 2 WELCOME AND APOLOGIES 3 DECLARATIONS OF INTEREST 4 MINUTE OF MEETING OF THE PERTH COMMON GOOD FUND OF 26 APRIL 2022 FOR APPROVAL (copy herewith) 5 - 8 5 MATTERS ARISING 6 APPLICATIONS FOR FINANCIAL ASSISTANCE Report by Head of Culture and Community Services (copy herewith 22/143) 9 - 20 7 2021/22 AND 2022/23 FINANCIAL STATEMENTS Report by Head of Finance (copy herewith 22/144) 21 - 30 IT IS RECOMMENDED THAT THE PUBLIC AND PRESS SHOULD BE EXCLUDED DURING CONSIDERATION OF THE FOLLOWING ITEM(S) IN ORDER TO AVOID THE DISCLOSURE OF INFORMATION WHICH IS EXEMPT IN TERMS OF SCHEDULE 7A TO THE LOCAL GOVERNMENT (SCOTLAND) ACT 1973 P1 PROPOSED RENT REVIEW AND ASSIGNATION AGREEMENT ON GROUND LEASE OF 0.206HA SITE, GROUND AND CAR PARK, WEST MILL STREET, PERTH • Exempt Reason 6 - Information relating to the financial or business affairs of any particular person (other than the authority). • Exempt Reason 9 - Any terms proposed or to be proposed by or to the authority in the course of negotiations for a contract for the acquisition or disposal of property or the supply of goods or services. Page 3 of 30
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P2 PROPOSED RENT REVIEW AGREEMENT ON GROUND LEASES OF 0.813 ACRE PLOT 2, HARBOUR ROAD PERTH AND 2.747 ACRE SAWMILL SITE, FRIARTON ROAD, PERTH • Exempt Reason 6 - Information relating to the financial or business affairs of any particular person (other than the authority). • Exempt Reason 9 - Any terms proposed or to be proposed by or to the authority in the course of negotiations for a contract for the acquisition or disposal of property or the supply of goods or services. Page 4 of 30
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PERTH COMMON GOOD FUND COMMITTEE Minute of meeting of the Perth Common Good Fund Committee held hybrid in the Council Chamber, 2 High Street, Perth on Tuesday 26 April 2022 at 09.30am. Present: Councillors A Parrott, Ahern, L Barrett, P Barrett, J Duff, S McCole, M Lyle, J Rebbeck and W Wilson. In Attendance: D Coyne, L Davison, L Haxton, S Hendry, K Molley, A Brown, L McGuigan, B Parker and M Pasternak (all Corporate and Democratic Services); and L Campbell and M Hill (Communities). Apologies: Councillors A Coates, H Coates, E Drysdale and I Massie 1. WELCOME AND APOLOGIES Councillor A Parrott welcomed all present and apologies were noted as above. 2. DECLARATIONS OF INTEREST In terms of Councillors’ Code of Conduct, Councillors C Ahern, I Massie, S McCole and A Parrott declared a non-financial interest in item P1. 3. MINUTE OF PREVIOUS MEETING The minute of meeting of the Perth Common Good Fund Committee of 21 February 2022 was submitted and approved as a correct record. 4. MATTERS ARISING Tulloch Primary School At the December Committee, Tulloch Primary School were awarded a grant of £440 towards their school pantomime. The school pantomime was cancelled, and the funds were not used. Tulloch Primary School have asked if the grant of £440 can now be used towards a school summer fun day. The Committee agreed to grant Tulloch Primary School £440 towards a school summer fun day. 5. APPLICATIONS FOR FINANCIAL ASSISTANCE There was submitted a report by Head of Culture and Community Services (22/99) asking Perth Common Good Fund Committee to consider applications for financial assistance for 3 small grants and 2 capital grants. 4 Page 5 of 30
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Resolved: (1) Perthshire Musical (Competition) Festival Association (Perform in Perth) Perthshire Musical (Competition) Festival Association (Perform in Perth) be awarded a grant of up to £4,569 towards the perform in Perth Festival 2022. (2) PLUS Perth and Kinross PLUS Perth and Kinross be awarded a grant of £1,920 for Ropemakers Close & Horners Lane: History, Heritage & Health project. (3) Perth Chinese Association Perth Chinese Association be awarded a grant of £9,000 towards the Perthshire Mela 2022 project. (4) PKAVS Mental Health & Wellbeing Hub (The Walled Garden) PKAVS Mental Health & Wellbeing Hub be awarded a grant of £17,000 towards the Room for Recovery project. (5) St John’s Kirk of Perth St John’s Kirk of Perth be awarded a grant of £20,000 towards the repair of the Kirk spire and reinstatement of the gilded finial. 6. 2021/22 & 2022/23 FINANCIAL STATEMENTS There was submitted a report by the Head of Finance (22/100) providing details of the Income and Expenditure to 11 March 2022 and the projected outturn for Financial Year 2021/22, and the projected outturn for Financial Year 2022/23. Resolved: (i) The Income and Expenditure to 11 March 2022, and the projected outturn for Financial Year 2021/22 for the Perth Common Good Fund, as set out in Appendix 1 to report 22/100, be noted. (ii) The projected outturn for Financial Year 2022/23 for the Perth Common Good Fund, as set out in Appendix 2 to report 22/100, be noted. IT WAS AGREED THAT THE PUBLIC AND PRESS SHOULD BE EXCLUDED DURING CONSIDERATION OF THE FOLLOWING ITEMS IN ORDER TO AVOID THE DISCLOSURE OF INFORMATION WHICH IS EXEMPT IN TERMS OF SCHEDULE 7A TO THE LOCAL GOVERNMENT (SCOTLAND) ACT 1973. P1. PROPOSED GROUND LEASE OF WEIGHBRIDGE SITE 0.14 ACRES, HARBOUR ROAD, PERTH AND RENT REVIEW AGREEMENT ON 0.232 ACRES FRIARTON ROAD, PERTH There was submitted a report by Head of Planning & Development (22/101) seeking approval to lease 0.14 acres Harbour Road, Perth to Calport Limited and to agree the rent review under the terms of a group lease of 0.232 acres Friarton Road to the applicants. Page 6 of 30
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Resolved: (i) It be approved that a ground lease be entered into with Calport Ltd of the 0.14-acre site located at Harbour Road, Perth for a term of 40 years (expiring 2061) as detailed in report 22/101. (ii) The rent review effective from 28 November 2021 under the terms of the lease of 0.232 acres Friarton Road, Perth to Mr and Mrs McGarrie as detailed in report 22/101, be agreed. ~~~~~~ Page 7 of 30
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PERTH AND KINROSS COUNCIL Perth Common Good Fund Committee 22 June 2022 APPLICATIONS FOR FINANCIAL ASSISTANCE Report by Head of Culture & Community Services (Report No 22/143) 1. PURPOSE 1.1 The report asks Perth Common Good Fund Committee to consider applications for financial assistance for 2 small grants. 2. RECOMMENDATION 2.1 It is recommended that Council: • consider the applications and agree any financial assistance to be awarded. 3. STRUCTURE OF REPORT 3.1 This report is structured over the following sections: • Section 4: Background • Section 5: Proposals: Small Grants • Section 6: Conclusion • Appendix 4. BACKGROUND / MAIN ISSUES 4.1 Perth and Kinross Council owns land and property which forms part of the Common Good of the former burghs in Perth and Kinross and has a statutory duty in terms of section 15 of the Local Government etc. (Scotland) Act 1994 to administer this land and property “having regard to the interests of the inhabitants” of those former burghs. This duty also applies to the administration of the associated Common Good Funds. 4.2 The Common Good Funds have traditionally demonstrated their support to local residents and organisations by distributing grants. These grant awards allow individuals and local organisations to carry out a wide range of community-based activities. 6 Page 9 of 30
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4.3 Applications to Common Good Funds vary across the different former burghs of Perth and Kinross. The Perth Common Good Fund is larger and receives a much higher number of applications than the other Funds. Therefore, additional criteria are applied to assist with assessing applications (see Appendix 1). 4.4 The 2022/23 Budget for the Perth Common Good Fund was approved at the Committee meeting on 21 February 2022 (Report 22/40 refers). A summary of the approved Financial Assistance budget, committed grant funding, and the budget remaining, is provided below: 2022/23 Financial Assistance Budget Small Grants Capital Grants £60,000 £40,000 Value of grants paid and committed Small Grants Capital Grants £15,489 £37,000 Remaining Financial Assistance Budget Small Grants Capital Grants £44,511 £3,000 Value of funding requested and under consideration Small Grants Capital Grants £1,264.98 NIL 5. PROPOSALS – SMALL GRANTS The Black Watch Castle and Museum 5.1 An application for £684.98 has been received from The Black Watch Castle and Museum for their Platinum Jubilee Celebrations at the Castle project, which aims to develop and implement a series of events to give the community an opportunity to celebrate the Queen’s Platinum Jubilee. Attendees will be able to take part in the ceremonial beacon lighting, bugle call, lone piper performance, and choir singing. Fairview Primary School will help design jubilee inspired flags which will be displayed around the Castle throughout the events, and the North Inch Care Home and the local community will paint pebbles for the commemorative platinum jubilee path in the castle grounds. Other partners include: Perth based vocal trio The McAndrews Sisters, Perth Choral Society and a volunteer gardening group. 5.2 140 people of various ages from the Common Good Area are estimated to benefit from the project. The event programme is as follows: • 2nd June - Jubilee Dinner and Ceremonial Beacon Lighting 7pm-10pm (Entry: £30 per person for the dinner, Lighting Ceremony will be open to anyone who wishes to join) Page 10 of 30
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• 3rd June - Platinum Jubilee Street Party at the Castle 11am-5pm (Entry: adults £15, children £10) • 4-5th June - Picnic Weekend at the Castle 9:30am-4:30pm (Entry: adults £12.50, children £10) • 13th May-30th September – Exhibition; the 1953 Coronation Medal – Soldier Stories (Entry: included in museum admission, which is £10 for adults; £7.50 for concessions; £4.25 for child aged 5-15 years; £23.50 for a family; Free for child under 5 years) • 2nd-30th June - Jubilee Gallery Trails (Entry: included in museum admission) 5.3 The Jubilee events’ ticket prices mainly cover the provision of food and to ensure that the organisation can break even. Parts of the Jubilee Dinner, the Street Party and the Picnic Weekend events have been included at no extra cost to the attendee, e.g. live music at the Jubilee Street Party and Picnic Weekend. The other events in the programme only charge for admission to the museum in order to involve more members of the community. 5.4 The total cost of the project is £3,424.93. A breakdown of the costs has been provided below. Jubilee Dinner ticket sales have not been included in the admission cost estimate as costs for the dinner do not form part of this application. 5.5 Whilst some purchased items and services have been locally sourced, the applicant has explained that online retailers were used to purchase other products as they offered a more cost-effective option, supplied items the applicant could not source locally and reduced the amount of staff time sourcing products. The applicant has not received grant funding from the Common Good Fund in the last three years. Specific items Basis of Costing Amount Crafts and trail materials Online retailer pricing £112.19 Marketing (flyers, banners, street advertising, posters, tabletop stand, 3 targeted Facebook ads between 1st May- 1st June) Invoices/quotes £1,656.63 Bistro street party materials Invoices/quotes £479.06 Live entertainment (McAndrews Sisters – 2 x 45 minute sets) Invoice £400 Exhibition panels for Museum Coronation Medal Exhibition Quote £210 Green Canopy materials (Yew Trees from Woodland Trust and Queens Green Canopy Plaque) Invoices £152.90 Team 50s style uniform (t-shirts, scarves, dresses) Online retailer pricing £385.75 Page 11 of 30
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Visitor safety equipment (antibacterial wipes and hand gel) Retailer pricing £28.40 Total proposed expenditure £3,424.93 Projected ticket sales income for Street Party and Picnic Events £1,571 Contribution from group £1,168.95 Funding requested £684.98 Consideration 5.6 It is considered that a grant of £684.98 is consistent with Criteria 9.2(b). Given the context of the cost of living crisis and a desire to widen participation, Committee may wish to consider awarding the grant on the condition that it is used to offset the cost of family tickets to the events. St Johns RC Academy Parent Council 5.7 An application for £580 has been received from St John’s RC Academy Parent Council for their 2022 Award Ceremony. This is an annual prizegiving event held every June for children in St Johns RC Academy to celebrate their success over the academic year. 5.8 500 people aged under 17 years from the Common Good Area are estimated to benefit from the project. The Parent Council usually contribute to the cost of the school’s prizegiving, however over the last two years they have been unable to fundraise and as a result, their funds are running low. If partial or no funding was awarded, the school would have to take the money out of their own budget. 5.9 The total cost of the project is £1,450. A breakdown of the costs has been provided below, all of which are based on previous event prices. The school itself previously received £520 of Common Good Funding for their Award Ceremony 2020. In 18/19, an application from the Parent Council for the 2018 ceremony was awarded £780 and was paid into the school fund. Specific items Amount Catering for award ceremony £100 Flowers for award ceremony £100 Trophies and Certificates £700 Gift Vouchers £550 Total proposed expenditure £1,450 Contribution from School £870 Funding requested £580 Page 12 of 30
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Consideration 5.10 It is considered that a grant of £580 is consistent with Criteria 9.2 and 9.3. 6. CONCLUSION 6.1 The Committee is asked to consider the applications and agree any financial assistance to be awarded. Authors Name Designation Contact Details Lee Haxton Lisa Davison Community Planning Team Leader Community Planning Officer (01738) 475000 ComCommitteeReports@pkc.gov.uk Approved Name Designation Date Barbara Renton Executive Director (Communities) 6 June 2022 APPENDICES • Appendix 1 - Perth City Common Good Fund Criteria. Page 13 of 30
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ANNEX 1. IMPLICATIONS, ASSESSMENTS, CONSULTATION AND COMMUNICATION Strategic Implications Yes / None Community Plan Yes Corporate Plan Yes Resource Implications Financial Yes Workforce None Asset Management (land, property, IST) None Assessments Equality Impact Assessment None Strategic Environmental Assessment None Sustainability (community, economic, environmental) None Legal and Governance None Risk None Consultation Internal Yes External None Communication Communications Plan None 1. Strategic Implications Community Plan 1.1 The proposals will contribute to the Community Plan’s aim of safe, healthy and inclusive communities and the outcome of communities will have improved quality of life. The recommendations contained within this report are in accordance with the priorities of Perth Common Good Fund's criteria for financial assistance. Corporate Plan 1.2 The proposals will contribute to the Corporate Plan’s objectives of developing educated, responsible and informed citizens and the outcome of people are ready for life and work. The recommendations contained within this report are in accordance with the priorities of Perth Common Good Fund's criteria. 2. Resource Implications Financial 2.1 The Head of Finance has been consulted and has indicated agreement with the proposals. The recommendations contained within this report will be funded from the 2022/23 Financial Assistance budget. Page 14 of 30
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Workforce 2.2 N/A. Asset Management (land, property, IT) 2.3 N/A. 3. Assessments 3.1 Under the Equality Act 2010, the Council is required to eliminate discrimination, advance equality of opportunity, and foster good relations between equality groups. Carrying out Equality Impact Assessments for plans and policies allows the Council to demonstrate that it is meeting these duties. 3.2 This section should reflect that the proposals have been considered under the Corporate Equalities Impact Assessment process (EqIA) with the following outcome: Assessed as not relevant for the purposes of EqIA. Strategic Environmental Assessment 3.3 The Environmental Assessment (Scotland) Act 2005 places a duty on the Council to identify and assess the environmental consequences of its proposals. 3.4 However, no action is required as the Act does not apply to the matters presented in this report. This is because the Committee are requested to note the contents of the report only and the Committee are not being requested to approve, adopt or agree to an action or to set the framework for future decisions. Sustainability 3.5 N/A. Legal and Governance 3.6 The Head of Legal and Governance has been consulted. Risk 3.7 N/A. 4. Consultation Internal 4.1 The Head of Finance and the Head of Legal and Governance have been consulted. Page 15 of 30
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External 4.2 N/A. 5. Communication 5.1 N/A. 6. BACKGROUND PAPERS 6.1 Perth Common Good Application papers. Page 16 of 30
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Appendix 1 PERTH COMMON GOOD FUND REVISED FINANCIAL ASSISTANCE CRITERIA 1. All grants are awarded at the discretion of the Perth Common Good Fund Committee. 2. Within the boundary of the Perth Common Good area and if funding is available, applications will be considered from individuals and groups for projects or activities which demonstrate benefit to the residents of the City of Perth. 3. The Perth Common Good area is restricted to Elected Member Ward 10 Perth City South, Ward 11 Perth City North, and Ward 12 Perth City Centre. Applications for financial assistance from individuals residing or groups operating outwith the boundary of the Perth Common Good area must clearly demonstrate that the project or activity to be undertaken will provide benefit to the residents of the City of Perth. 4. Applications for financial assistance from schools and school groups (e.g. Parent Councils) within the Perth Common Good area will be considered regardless of where participating pupils reside. 5. The Financial Year for the Perth Common Good Fund covers the period 1 April to 31 March. The Perth Common Good Fund Committee meets five times per year to consider applications for financial assistance and other business matters; Committee meeting and application deadline dates are 6 Page 17 of 30
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available at Perth & Kinross Council Grants Direct Community advice - grants - Perth & Kinross Council. 6. Applications for financial assistance must be submitted to the Perth Common Good Fund Committee in advance of the project or activity taking place. Retrospective applications where expenditure is incurred during the time between the application submission deadline date and the date of the Committee meeting will be considered however the applicant must be aware that funding may not be approved by Committee. 7. A separate Capital Grants fund will be maintained to support applications for financial assistance towards the funding of building improvement works, and the acquisition of equipment. Applications for Capital Grant funding assistance should be submitted to the first Perth Common Good Fund Committee meeting of the new financial year, which normally takes place during April or May. The Capital Grants fund will normally close until commencement of the next financial year, however the Committee may consider late applications if Capital Grant funding remains available. 8. The following conditions shall apply to all applications for financial assistance: 8.1 The application for financial assistance must demonstrate that the funding will provide benefit to the residents of the City of Perth. The Perth Common Good Fund Committee must be satisfied that all disbursements from the fund meet this requirement and the Committee decision in this regard is full and final. 8.2 The Perth Common Good Fund should not be viewed as a resource to supplement the funding of Council services; applications for financial assistance from Council services are therefore not encouraged. Any application submitted by a Council service will be considered by the Perth Common Good Fund Committee on its own merits. 8.3 Applicants who are seeking funds to purchase resources, or undertake capital projects are asked to demonstrate that they are sourcing these from local providers where these can reasonably meet their needs. 8.4 All awards must be claimed on completion of the project or within three months of the activity taking place. Funding for awards not claimed will be returned to the Fund. 9. Small Grants: 9.1 Applications for financial assistance will be considered by the Perth Common Good Fund Committee in line with the criteria below: - 9.2 Organisation of events/games/festivals including prize awards: - a) No entry fee payable by the public: up to maximum of 40% of the total actual costs. Page 18 of 30
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b) Entry fee payable by the public (commercial event): up to a maximum of 20% of the total actual costs subject to the submission of an evidenced Income & Expenditure account for the event. c) In the event, that the Common Good funding of a commercial event results in a profit, the level of funding award will be reduced accordingly. d) In the event, that the commercial event is loss making, the Common Good funding may be used to underwrite the loss, subject to the level of funding approved by Committee. e) Grants will not be paid for any event/games/festival which are cancelled following the approval of funding by Committee. 9.3 Hire of hall and provision of prizes for school prize giving ceremonies – up to a maximum of 40% of total costs. 9.4 Voluntary work overseas by individuals: - • 6 months or more: up to £400 per individual • Up to 6 months: up to £250 per individual 9.5 Attendance at summer schools/events by individuals or groups of up to 5: • More than 2 weeks: up to £150 per individual • One to two weeks: up to £100 per individual 9.6 Excursions/Parties (up to two applications per year per group): - • Contribution of up to 50% towards the actual costs. Each organisation is permitted a maximum of two applications during the course of a financial year. Overall grant to be capped at £7 per individual with an overall maximum grant of up to £700. 9.7 Visits or trips by and from School/Youth/Sport/Music groups: - • For groups of between 6 and 10 people, a flat contribution of £500. • For groups of 11 or more; a contribution of £50 per person to a maximum of £1,000 for youth groups, senior citizen or vulnerable groups for activities of one week or more. 9.8 Any other purpose where it can be demonstrated that there is a benefit to the residents of the City of Perth. 10. Capital Grants: - 10.1 The funding of applications for Capital Grant funding will be restricted to the available annual budget. 10.2 It is expected that the total funding available will be fully committed at the first meeting of the Perth Common Good Fund Committee at the start of the new financial year. In the event, that funding is not fully committed, the Page 19 of 30
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Common Good Fund Committee may choose to either roll forward the unallocated funding to the next financial year or consider further applications during the year. 10.3 Acquisition of equipment and uniforms - consideration on merits up to a maximum of 25% of total cost, subject to the budget available. 10.4 Provision and improvement of buildings - consideration on merits up to a maximum of 25% of total cost and up to £50,000, subject to the budget available. Note that the facilities must be available to the general public. 11. Expenditure which is not eligible for funding awards: 11.1 Assistance with further or higher education fees 11.2 Charity fundraising e.g. sponsored walk/cycle/bungee etc. 11.3 Town twinning activities 11.4 Organisations with religious or political associations where there are restrictions on usage or availability 11.5 Core funding of the voluntary sector 11.6 Assistance with day to day running costs e.g. the rental of premises, employee costs etc. Page 20 of 30
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PERTH COMMON GOOD FUND COMMITTEE 22 JUNE 2022 2021/22 & 2022/23 FINANCIAL STATEMENTS Report by Head of Finance (Report No 22/144) 1. PURPOSE OF REPORT This report provides details of the unaudited Income and Expenditure to 31 March 2022 and the outturn for Financial Year 2021/22 for the Perth Common Good Fund. The report also provides an update on the Income and Expenditure for the Fund to 15 May 2022, and the projected outturn for Financial Year 2022/23. 2. RECOMMENDATIONS 2.1 The Committee is requested to: (i) Note the unaudited Income and Expenditure to 31 March 2022, and the draft outturn for Financial Year 2021/22 for the Perth Common Good Fund, as set out in Appendix 1. (ii) Note the Income and Expenditure to 15 May 2022 and the projected outturn for Financial Year 2022/23 for the Perth Common Good Fund, as set out in Appendix 2. 3. BACKGROUND / MAIN ISSUES 3.1 The budget for Financial Year 2021/22 was approved by the Committee on 28 April 2021 (Report 21/54 refers). 3.2 Monitoring updates were provided to the Committee throughout Financial Year 2021/22 (Reports 21/89, 21/170, 21/233, 22/40, and 22/100 refer). The reported underspend in 2021/22 is mainly due to the impact of covid on public events and group activities throughout the financial year. 3.3 The budget for 2022/23, which was approved by the Committee on 21 February 2022 (Report 22/40 refers), is based on activity undertaken in the years prior to the covid pandemic and adjusted for anticipated changes in the new financial year. 3.4 This report provides the unaudited outturn for the Financial Year 2021/22, as detailed in Appendix 1, and the projected outturn for the Financial Year 2022/23, as detailed in Appendix 2. 7 Page 21 of 30
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4. PROPOSALS Financial Statement 2021/22 4.1 As detailed in Appendix 1, the unaudited surplus for the Fund for Financial Year 2021/22 is £146,087 and the Fund balance at 31 March 2022 is £1,818,992. 4.2 The year-end outturn for the Fund has moved slightly from the previously reported position, as noted in Section 4.3 of this report. The accounts are now closed and will be audited in due course by KPMG, the Council’s external auditors. 4.3 The estimated surplus previously reported to Committee on 26 April 2022 (Report 22/100 refers) was £136,258, and this has increased to £146,087. Appendix 1 provides further detail and includes the movement from the previously reported estimates to the final position. A summary of the movements which are attributed to the £9,829 increase in the surplus for the year are provided below: - • £4,500 overspend on Rates due to the rates liability on the Lower City Mills building during a period of short-term vacancy in 2021; • £7,800 underspend on Financial Assistance due to previously approved funding awards being no longer required; • £1,000 underspend on the installation, removal and renewal of Christmas lighting; and • £5,500 in additional Income, mainly due to the receipt of backdated rental income arising from rent reviews Financial Statement 2022/23 4.4 Appendix 2 provides the 2022/23 Financial Statement which includes the Budget approved by Committee on 21 February 2022 (Report 22/40 refers). 4.5 The increase to the estimate for Interest on Investments was previously reported to Committee on 26 April 2022, and there are no other adjustments to expenditure and income estimates at this time. 4.7 The projected surplus for 2022/23 is £32,700 and the estimated Fund balance at 31 March 2023 is £1,851,692. Page 22 of 30
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Author(s) Name Designation Contact Details Donald Coyne Senior Accountant CHXFinance@pkc.gov.uk Approved Name Designation Date Stewart Mackenzie Head of Finance 14 June 2022 Karen Donaldson Chief Operating Officer 14 June 2022 Page 23 of 30
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ANNEX 1. IMPLICATIONS, ASSESSMENTS, CONSULTATION AND COMMUNICATION Strategic Implications Yes / None Community Plan / Single Outcome Agreement None Corporate Plan Yes Resource Implications Financial Yes Workforce None Asset Management (land, property, IST) None Assessments Equality Impact Assessment Yes Strategic Environmental Assessment Yes Sustainability (community, economic, environmental) Yes Legal and Governance None Risk None Consultation Internal Yes External None Communication Communications Plan None 1. Strategic Implications Corporate Plan 1.1 The Council’s Corporate Plan 2018 – 2023 lays out five outcome focussed strategic objectives which provide clear strategic direction, inform decisions at a corporate and service level and shape resources allocation. They are as follows: (i) Giving every child the best start in life; (ii) Developing educated, responsible and informed citizens; (iii) Promoting a prosperous, inclusive and sustainable economy; (iv) Supporting people to lead independent, healthy and active lives; and (v) Creating a safe and sustainable place for future generations. 1.2 This report relates to all objectives. 2. Resource Implications Financial 2.1 There are no direct financial implications arising from this report other than those reported within the body of the main report. Page 24 of 30
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3. Assessments Equality Impact Assessment 3.1 Under the Equality Act 2010, the Council is required to eliminate discrimination, advance equality of opportunity, and foster good relations between equality groups. Carrying out Equality Impact Assessments for plans and policies allows the Council to demonstrate that it is meeting these duties. 3.2 The information contained within this report has been considered under the Corporate Equalities Impact Assessment process (EqIA) and has been assessed as not relevant for the purposes of EqIA. Strategic Environmental Assessment 3.3 The Environmental Assessment (Scotland) Act 2005 places a duty on the Council to identify and assess the environmental consequences of its proposals. 3.4 The information contained within this report has been considered under the Act. However, no action is required as the Act does not apply to the matters presented in this report. Sustainability 3.5 Under the provisions of the Local Government in Scotland Act 2003 the Council has to discharge its duties in a way which contributes to the achievement of sustainable development. In terms of the Climate Change Act, the Council has a general duty to demonstrate its commitment to sustainability and the community, environmental and economic impacts of its actions. 3.6 The information contained within this report has been considered under the Act. However, no action is required as the Act does not apply to the matters presented in this report. 4. Consultation Internal 4.1 The Chief Operating Officer has been consulted in the preparation of this report. 5. BACKGROUND PAPERS 5.1 No background papers, as defined by Section 50D of the Local Government (Scotland) Act 1973 (other than any containing confidential or exempt information) were relied on to any material extent in preparing the above report. Page 25 of 30
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6. APPENDICES • Appendix 1 – Perth Common Good Fund – Unaudited Financial Statement for the period to 31 March 2022 for Financial Year 2021/22 • Appendix 2 – Perth Common Good Fund - Financial Statement for the period to 15 May 2022 for Financial Year 2022/23 Page 26 of 30
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Appendix 1 PERTH COMMON GOOD FUND UNAUDITED FINANCIAL STATEMENT FOR THE FINANCIAL YEAR 2021/22 2021/22 Budget Actual to 31 March 2022 Budget v Actual Over/(Under) Spend Projected Outturn as reported on 26 April 2022 Actual v Projected Outturn £ £ ££ £ £ Expenditure Property Costs Rent & Rates 1,300 5,841 4,541 1,300 4,541 Repairs and Maintenance - General 15,000 19,212 4,212 20,000 (788) Depreciation & Impairment 3,400 3,400 - 3,400 - 19,700 28,453 8,753 24,700 3,753 Supplies and Services Financial Assistance - Fireworks 16,500 - (16,500) - - Financial Assistance - Small Grants 60,000 5,233 (54,767) 13,064 (7,831) Financial Assistance - Capital Grants 40,000 42,528 2,528 42,528 - Administration Charges 15,000 15,000 - 15,000 - Legal Fees 3,000 2,765 (235) 2,000 765 Printing, Stationery, Advertising and Postages 500 - (500) 250 (250) 135,000 65,526 (69,474) 72,843 (7,316) Christmas Events Rent, Rates & other property costs (storage for Christmas lights) 13,000 9,290 (3,710) 9,000 290 Erect, Dismantle and Maintain Christmas Lights 22,000 6,960 (15,040) 8,000 (1,040) Switch on Ceremony 40,000 - (40,000) - - 75,000 16,250 (58,750) 17,000 (750) Total Expenditure 229,700 110,229 (119,471) 114,543 (4,313) Income Rents, Fees & Charges 237,000 251,997 14,997 247,000 4,997 Interest on Investments 1,400 3,379 1,979 2,900 479 Fishing Permits 500 940 440 900 40 Total Income 238,900 256,316 17,416 250,800 5,516 Surplus / (Deficit) 9,200 146,087 136,887 136,258 9,829 Opening Balance 01/04/21 1,672,905 1,672,905 1,672,905 Surplus / (Deficit) 9,200 146,087 136,258 Unaudited Common Good Fund Balance at 31 March 2022 1,682,105 1,818,992 1,809,163 Earmarked in Reserves:- Minimum Revenue Account Balance (1,000,000) (1,000,000) (1,000,000) Repair and Renewal Reserve (120,000) (120,000) (120,000) Unaudited Uncommitted Closing Balance at 31 March 2022 562,105 698,992 689,163 7 Page 27 of 30
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Appendix 1 PERTH COMMON GOOD FUND UNAUDITED FINANCIAL STATEMENT FOR THE FINANCIAL YEAR 2021/22 Grants Actual Small Grants Capital Grants Meeting North Inch Bowling & Sports Club - Clubhouse Extension 17,000.00£ 28/04/2021 Perth Outdoor Playgroup / Tayside Owl's - first aid course 710.40£ 28/04/2021 Aberdalgie Outreach Programme 9,550.00£ 16/06/2021 Perth student - Honduras teaching placement 400.00£ 28/04/2021 Buttons & Bows Baby Bank 1,997.21£ 16/06/2021 Perth Indigent Old Mens' Society 98.00£ 04/10/2021 North Muirton Community Council - Hall Renovation 6,998.00£ 08/12/2021 £ 3,205.61 33,548.00£ Committed Small Grants Capital Grants Meeting Lynx Club - group activities 348.86£ 25/09/2019 Perth Beach Volleyball Club 750.00£ 16/06/2021 St Matthew's Church, Perth 1,085.00£ 16/06/2021 St Johnstone FC Supporters Social Club 1,725.25£ 16/06/2021 Tulloch Primary School - May 2022 P7 Residential Trip to Dalguise 1,892.50£ 04/10/2021 Perth Chinese Association 4,200.00£ 04/10/2021 Perth Indigent Old Mens' Society 322.00£ 04/10/2021 PKAVS Mental Health & Wellbeing Hub 800.04£ 04/10/2021 Perth & District Badminton Association 3,000.00£ 04/10/2021 Cruse Bereavement Care 679.00£ 04/10/2021 Tulloch PS Parent Council Cinderella Panto 439.60£ 08/12/2021 Friends of St John's Kirk Carillon 2021 300.00£ 08/12/2021 Adventure Circus SCIO - The Legend of Kinnoull Hill Dragon 4,292.00£ 21/02/2022 North Inch Golfers Group - new starters box 4,900.00£ 21/02/2022 Darnhall Tennis Club SCIO - tennis court upgrade 2,355.00£ 21/02/2022 £ 18,109.00 £ 8,980.25 Total £ 21,314.61 £ 42,528.25 Funding Approved - No longer required Small Grants Capital Grants Meeting ESOL Perth - 'Leading into Work' Programme (1,200.00)£ 18/12/2019 Tulloch Primary School - 2021 P7 Residential Trip to Dalguise (1,337.00)£ 21/10/2020 Perth Chinese Association - Jan 2022 Chinese New Year Celebrations (4,200.00)£ 04/10/2021 Letham Primary School - Lifeskills at Letham Project (468.00)£ Email St John's RC Academy - 2020 Award Ceremony (256.50)£ Email New Rannoch Day Centre - Playground for the Elderly (2,500.00)£ 24/04//19 St. John's Kirk - Carillon Recitals for Civic Engagements in 2020 (800.00)£ 19/02/2020 Perth Academy - S1 and S2 French Trip 25th to 31st May (1,000.00)£ 19/02/2020 Anchor House - Peer Support Programme (4,320.00)£ 17/12/2020 (16,081.50)£ £ - Page 28 of 30
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Appendix 2 PERTH COMMON GOOD FUND FINANCIAL STATEMENT FOR FINANCIAL YEAR 2022/23 AS AT 15 MAY 2022 2022/23 Budget Actual to date Committed and Under Consideration Projected Outturn Projection Over/(Under) Spend £ £ £ £ £ Expenditure Property Costs Rent & Rates 1,300 - - 1,300 - Repairs and Maintenance - General 15,000 - - 15,000 - Depreciation & Impairment 3,400 - - 3,400 - 19,700 - - 19,700 - Supplies and Services Financial Assistance - St Johns Kirk Carillon 2,000 - - 2,000 - Financial Assistance - Fireworks 16,500 - - 16,500 - Financial Assistance - Small Grants 60,000 - 16,754 60,000 - Financial Assistance - Capital Grants 40,000 - 37,000 40,000 - Administration Charges 15,000 - - 15,000 - Legal Fees - - - - - Printing, Stationery, Advertising and Postages 500 - - 500 - 134,000 - 53,754 134,000 - Christmas Events Rent, Rates & other property costs (storage for Christmas lights) 15,000 - - 15,000 - Erect, Dismantle and Maintain Christmas Lights 20,000 - - 20,000 - Switch on Ceremony 40,000 - - 40,000 - 75,000 - - 75,000 - Total Expenditure 228,700 - 53,754 228,700 - Income Rents, Fees & Charges 244,000 17,085 - 244,000 - Interest on Investments 6,000 - - 16,500 10,500 Fishing Permits 900 18 - 900 - Total Income 250,900 17,103 - 261,400 10,500 Surplus / (Deficit) 22,200 17,103 (53,754) 32,700 10,500 Estimated Opening Balance 01/04/22 1,818,992 1,818,992 Surplus / (Deficit) 22,200 32,700 Projected Common Good Fund Balance at 31 March 2023 1,841,192 1,851,692 Earmarked in Reserves:- Minimum Revenue Account Balance (1,500,000) (1,500,000) Repair and Renewal Reserve (120,000) (120,000) Projected Uncommitted Closing Balance at 31 March 2023 221,192 231,692 7 Page 29 of 30
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Appendix 2 PERTH COMMON GOOD FUND FINANCIAL STATEMENT FOR FINANCIAL YEAR 2022/23 AS AT 15 MAY 2022 Grants Committed Small Grants Capital Grants Meeting Perthshire Musical (Competition) Festival Association (Perform in Perth) 4,569£ 26/04/2022 PLUS Perth and Kinross 1,920£ 26/04/2022 Perth Chinese Association 9,000£ 26/04/2022 PKAVS Mental Health & Wellbeing Hub (The Walled Garden) 17,000£ 26/04/2022 St. John’s Kirk of Perth 20,000£ 26/04/2022 Total Committed 15,489£ 37,000£ Under Consideration Black Watch Castle & Museum - Jubilee Celebrations 685£ 22/06/2022 St Johns RC Academy Parent Council - annual prizegiving 580£ 22/06/2022 Total Under Consideration 1,265£ -£ Total £ 16,754 £ 37,000 Page 30 of 30