Finance Committee Minutes







Present:           Mr Nigel Hiller (Chair)

                        Mr Geoff Berrett

                        Mrs Debbie Carrington

                        Mr Robert Fennessy

                        Mr Daniel Blackwell on behalf of Mrs Natalie Beal

                        Mrs Sharon Prasanto administration



  1. Minutes of last meeting held on 21 March 2013 and matters arising


The minutes of the last meeting held on 21 March were accepted as a true and accurate record.


  1. Revenue Monitoring (standing item)


DC reported that the projected outturn was £7.2Million



  1. Capital Programme (standing item)


Jenny Cocker attended to seek clarification and advice on how to allocate budget savings of £8,080,118 in the Police Objective Analysis return, emphasising that the treatment decided upon would impact on the HMIC Value for Money profiles produced. Value for money profiles are a publically available document and are used for a number of external assessments. NH agreed that the unidentified budget savings of £4.68m should be allocated over known Diamond initiative savings, then to protective services on a pro rata basis (as in the Valuing the Police 3 return); and then the additional £3.4m of PCC identified savings should be allocated over premises, supplies and services and transport CIPFA heads on a pro rata basis across all POA functions.



  1. External Funding (standing item)


DB gave an update on the final accounts.  He said that NB is currently working on the Chief Constable’s accounts.  Due to issues surrounding accruals, all other work had slipped and that had caused issues surrounding the closedown of the accounts.  Following a discussion on the issues NH asked that a report be written on what was causing issues with the accruals with recommendations on how to solve them.  Other than the issues raised DB confirmed that the final accounts would be completed on time. 



Action:            DB to write a report on what was causing issues with accruals along with                        

                         recommendations on how to solve them for next meeting



Regional VAT on collaboration year end accounting issues


DB raised the issue surrounding the rules on regional VAT.  RF stated that Mark Reeves & advice from BDO believed that South Yorkshire Police were working in accordance with the other forces and that there were no issues.  However it was stated that there was conflicting advice from the regional VAT experts.  After a discussion on the issues, NH asked that a member of Exchequer liaise with the BDO in order to get definitive advice within 7 days.



Action:             Exchequer Accounts to liaise with BDO to get definitive advice within 7 days 

                         on regional VAT on collaboration


NH asked DB to clarify exactly what was being done to ensure that the grants were correct prior to passing to him.  DB said that there were certain protocols to follow.  However NH was not convinced that this was happening as he was receiving the forms with basic errors.  DC confirmed she would speak to the OMA’s and reinforce the message that grants need to be signed off correctly and fully checked prior to passing to a Chief Officer.


RF raised an issue that a member of staff had made a £500 donation via cheque this month.  NH asked to see all the paperwork associated with the transaction.  He asked RF to carry out a check once a month and if there were any donations, to send them to the Head of Finance.  GB confirmed he would write to Erika Redfearn at the OPCC to ask for the PCC’s views on donations.



Action:                GB to write to Erika Redfearn at the OPCC to ask for the PCC’s views on





  1. Capital DRF Approval (standing item)


Nothing to note.


Capital Scheme Brief Approvals and Items approved outside of FCM (standing item)


There were two schemes to consider.  Please refer to the capital scheme brief schedule.


DC confirmed that the Fire Alarm scheme from Facilities Management had been approved outside of FCM on the 4th March 2013. The OMA had been informed.


  1. Exchequer Issues (standing item)


 Not discussed.


  1. CIPFA Performance Measures for Financial Services


 Not discussed.


  1. CIPFA Police Network – March 2013 Newsletter


Not discussed. 




Date and Time of Next meeting:     Friday 21 June 2013 – 10am, Carbrook House





Tuesday, 21 May, 2013 - 12:15