Recognised as an expense in the year (174) Written off balances 0 Reversals of write-offs 0 Balance Outstanding at end of year 65 2012/13 Balance Outstanding at of year 65 Purchases 174 Recognised as an expense in the year (171) Written off balances (1) Reversals of 0 Balance Outstanding at end of year 67 NOTE 18: Construction Contracts The Authority has no Construction Contacts. (There were none in 2011/12 or 2010/11) NOTE 19: Debtors 31 March 2012 £000 31 March 2013 £000 Central Government Bodies 323 324 Other Local Authorities 104 115 Public Corporations and Trading Funds 42 1 Bodies external to general government** 76 146 Total 545 586 ** This item is net of a provision for bad debts of £0 (£880 in 2011/12) derived from an identification of individual debts which are at significant risk of non-payment. NOTE 20: Cash and Cash Equivalents 31March 2012 £000 31March 2013 £000 Cash held by the Authority 2 3 Bank Current Accounts 721 274 723 277 NOTE 21: Assets Held For Sale The Authority has the following assets held for sale. 31March 2012 £000 31March 2013 £000 Balance Outstanding at start of year 0 29
Contributions for the accounting period ended 31 March 2013: In this period, the Authority expects to pay £0.00m directly to beneficiaries. Assumptions: The latest actuarial valuation of unfunded LGPS benefits took place as at 31 March 2011. Liabilities have been estimated by the independent qualified actuary on an actuarial basis using the projected unit credit method. The principal assumptions used by the actuary in updating the latest valuation results for IAS 19 purposes were: Principal Financial assumptions (% per annum) 31st March 2011 31st March 2012 31st 2013 Discount rate 5.5 4.6 4.1 RPI inflation 3.6 3.4 3.5 CPI inflation 2.7 2.4 2.6 Rate of increase in pensions in payment 2.7 2.4 2.6 Demographic assumptions Post-retirement mortality (retirement in normal health) 31 March 2012 31 March 2013 Males Year of Birth base table Standard SAPS Normal Health All Amounts Standard SAPS Normal Health All Amounts Rating to above base table* (years) 0 0 Scaling to above base table rates 110% 110% Improvements to base table rates CMI 2009 with a improvement rate of 1.25% p.a. CMI 2009 with a improvement rate of 1.25% p.a. Future lifetime from age 65 (currently aged 65) 21.6 21.7 Females Year of Birth base table Standard SAPS Normal Health All Amounts Standard SAPS Normal Health All Amounts Rating to above base table* (years) 0 0 Scaling to above base table rates 110% 110% Improvements to base table rates CMI 2009 with a improvement rate of 1.25% p.a. CMI 2009 with a improvement rate of 1.25% p.a. Future lifetime from age 65 (currently aged 65) 23.8 23.9 Reconciliation to balance sheet Value as at 31st March 2011 (£m) Value as at 31st March 2012 (£m) Value as at 31st March 2013 (£m) Present value of defined benefit obligation 0.07 0.07 0.07
Pension liability recognised in the Balance Sheet (0.07) (0.07) (0.07) Charges to the surplus or deficit on the provision of services Period ending 31st March 2012 Period ending 31st 2013 £m £m Current service cost 0.00 0.00 Past service costs 0.00 0.00 Interest cost 0.00 0.00 Expected return on assets 0.00 0.00 Curtailments 0.00 0.00 Settlements Expense recognised 0.00 0.00 Changes to the present value of unfunded liabilities during the accounting period Period ending 31st March 2012 £m Period ending 31st March 2013 £m Opening unfunded defined benefit obligation 0.07 0.07 Current service cost 0.00 0.00 Interest cost 0.00 0.00 Actuarial (gains)/losses on liabilities# 0.01 0.00 Net benefits paid out (0.00) (0.00) Past service cost (0.01) 0.00 Net increase in liabilities from disposals and acquisitions 0.00 0.00 Curtailments 0.00 0.00 Settlements 0.00 0.00 Opening present of liabilities 0.07 0.07 # includes changes to the actuarial assumptions Analysis of amount recognised in Other Comprehensive Income and Expenditure Period ending 31st March 2012 Period ending 31st March 2013 (£m) (£m) Total actuarial gains/(losses) (0.00) 0.00 Total gain (loss) (0.00) 0.00 History of present value of defined benefit obligation and surplus/deficit As at 31st 2009 As at 31st March 2010 As at 31st March 2011 As at 31st 2012 As at 31st 2013 (£m) (£m) (£m) (£m) (£m) Present value of defined benefit obligation 0.06 0.07 0.07 0.07 0.07 Surplus/(Deficit) (0.06) (0.07) (0.07) (0.07) (0.07) History of experience and losses
Cllr K Silk 55 55 Cllr G Ratcliffe 1499 1499 Cllr AMC Weale 109 434 543 Cllr MJ 2983 2983 Cllr J Steadman 53 53 Cllr RH Mills 2 2 Cllr RG Brown 2 2 Cllr P Ashton 3020 3020 Cllr C Davies 3142 3142 Cllr J Holmes 3020 3020 Cllr G Hopkins 3349 1580 4929 Cllr D Meredith 2967 2967 Cllr K Pathak 162 162 Cllr P Pritchard 3088 3088 Monmouthshire County Council Members: Cllr E Saxon 109 109 Cllr A C James 109 109 Cllr M Hickman 2967 2967 Ann Webb 2967 2967 Carmarthenshire County Council Members: Cllr Andrew James 3020 3020 Cllr H E Wyn1 2 2 Cllr D H Morgan 162 162 Cllr G Davies 2860 2860 Merthyr Tydfil County Borough Council Members: Cllr Howard Barrett 2 2 Cllr R Thomas 3020 3020 Torfaen County Borough Council Members: Cllr T Huish 53 53 Cllr A Furzer 2913 2913 Blaenau County Borough Council Members: Cllr D L Elias 109 109 Cllr M Cross 2367 2367 Cllr R Pagett 473 473 Rhondda Cynon Taff CBC Member: Cllr J S Ward 3197 3197 Welsh Assembly Government Nominees: Mrs C Howell 3197 3197 Prof, A Lovell 3822 1830 5652 Ms M Doel 3571 3571 Mrs M Underwood 3143 3143 Mr M Buckle 3143 3143 Mrs J James 3410 5516 8925 Mr E J Evans 2930 2930 Mr I 3037 3037 Standards Committee Member: Mr R Chater 99 99 77,527 11,484 89,010 APPENDIX 2: GOVERNANCE STATEMENT BRECON BEACONS NATIONAL PARK AUTHORITY ANNUAL GOVERNANCE STATEMENT
the Authority on 3 May 2013 success could be more relevant. Issues identified by the Internal Audit Opinion on Internal Controls - 2012 Planning process for internal audit work should be risk based to ensure maximum benefit from limited resources. Risk Register needs to actively reflect areas that threaten effective delivery of the Authority’s services Recommended approach taken by Deloitte in determining areas which constitute a risk to effective service delivery or good governance. Audits included corporate governance, risk, financial and IT controls Internal Audit opinions were ‘full’ for corporate governance and ‘substantial’ for the remaining audits. Internal Audit annual report for 2012 concluded the Authority has a basically sound system of internal control which should provide substantial assurance regarding the achievement of the Authority’s objectives The Authority should ensure it has effective performance management frameworks in place supported by meaningful measures to demonstrate value for money in all services The Authority has taken a more commercial approach to service delivery, particularly in its centres (see regular trading reports to Audit and Scrutiny Committee). The new commercial management is well embedded for the National Planning, Access and Rights of Way Committee Visitor Centre and the TICs (evidenced by regular trading reports to Audit and Scrutiny Committee). Further improvements to reporting to be introduced in 2013/14. Better linkage of objectives to resources in 2012/13 which has continued into current year with objectives linked directly to priority actions in the National Park Management Plan WAO Annual Letter (November 2012) concluded that the Authority has appropriate arrangements in place to secure economy, efficiency and effectiveness 8. Detailed Review of Effectiveness The Authority has reviewed its processes under each of the seven principles in its Code of Corporate Governance (NB. text in bold denotes an existing document or policy):
Actions plans are produced out of each scrutiny study and monitored by ASC. WAO Annual Improvement Report issued April 2013 noted this ‘ new innovative approach that greatly strengthens the Authority’s approach to scrutinising its performance and to help identify areas for improvement.’ Documenting decisions Decision and Action Tracking systems for NPA, ASC and PAROW – Decisions from each meeting published on Members Portal to keep all members informed of decisions All agendas published on the website 4 clear working days before each meeting which include minutes of the last meeting Decisions and actions monitored by CMT and ASC at each of their meetings, and Directors held to account if actions not completed – all in public domain on agendas Challenge from the Authority and its committees if decisions not implemented Items recurring on Decision and Action reports to ASC – officers are called to account for these Complaints from public Inability to provide information requests Freedom of Information Act No evidence to suggest process are not working, and Deloitte internal audit report on corporate governance gave a ‘full assurance’ Decision making complies with Code of Conduct Training is provided for members on declarations of interest. Standing item on all agendas, and a form to record all declarations is circulated at each meeting together with guidance. Forms filed with attendance sheets, recorded on member database and in the minutes. New protocols agreed in 2013 regarding blanket dispensations, local resolution and dispensations for members in relation to their appointing authorities Monitoring Officer and/or Solicitor available at all meetings to give advice to individual members or the membership as a whole or financial challenge Complaints to the Authority Complaints to the Ombudsman Member on Member complaints will now go to the Standards Committee under the new Local Resolution Protocol approved at the NPA on 3 May 2013. A Complaints Process is in place and actively used by the public Complaints Policy and downloadable forms on the website and hard copies on request. Complaints are dealt with in a timely, efficient and effective way Audit and Scrutiny Committee monitor complaints at each meeting and challenge any delays in addressing complaints Complaints of delay in processing complaints or increase in complaints. 2012/13 – increase in complaints to 40 (21 last year) but all but 3 processed within target time and all but one closed (one ongoing) Review process in response to complaints as required
Decision making is informed by relevant and timely information Detailed reports for decision which assess impact on climate change, equalities, financial, staffing and improvement. Large consultative documents are placed on the Members Portal some weeks in advance of the meeting to give members additional time for consideration and to raise any issues with officers before a draft is presented for decision. All agendas published in line with Standing Orders (4 clear working days) Corporate Business Cycle provides a prompt for the regulatory and audit business for each year – circulated to members and published on the website – feeds into the Agenda Builder for each Authority and committee meeting Decision reports are reviewed by the Solicitor and CEO prior to publication, and finance reports by the Section 151 Officer through the Finance Manager It is the responsibility of members to challenge officers if they believe the quality of information they receive is inadequate. An agenda builder logs items for all committees and cross references between committees to provide an audit trail. Reviewed by CMT at each meeting. Effectively manages agendas in terms of the amount of business to be considered and to ensure timely decisions are made to meet statutory deadlines Failure to comply with statutory deadlines Audit Office, Welsh Government) or Standing Orders Decisions deferred due to inadequate or complete information No challenges to this in 2012/13. Risk Management is embedded into the culture of the organisation Risk Strategy currently developed through member officer workshops and subsequent training for officers Risk Register maintained on Ffynnon and reviewed quarterly by CMT who make recommendations to Audit and Scrutiny Committee on any proposed changes in scoring By CMT and ASC on quarterly basis Mitigating actions and regular review ensure that risk is managed to an acceptable level Failure to identify and manage risk may result in legal challenge to the Authority. Internal Audit report on risk gave ‘ Substantial Assurance’ but recommended the Authority should have a Risk Management Strategy Complete the action plan outlined in the Internal Audit Report by 30 September 2013 (IT and Systems Manager) Principle 5: Developing the capacity and capability of members and officers to be effective
Memoranda of Understanding with Brecon Beacons Tourism & Wales Outdoor Activity providers group Communicating governance Annual Governance Statement Public Speaking Scheme Webcasting Governance leaflet Social Media Scrutiny Policy Corporate Improvement Plan Statement of Accounts Level and type of complaints Public feedback on webcasting (figures to 30/4/13 totalled 7927: NPA 2737 2744 ASC 1771 EGM/UBC 675 Voting and participation figures for those involved in scrutiny of engagement with public speaking, scrutiny, social media (scrutiny and public speaking figures as above). Currently 1291Twitter followers and 6404 Facebook followers. Pilot project in 2013/14 will a live Twitter feed in relation to a PAROW meeting Communications Strategy needed for every scrutiny review (Democratic Services Manager - ongoing) Review pilot project of linking Twitter to live meeting and make recommendations for future engagement (CMT) Principle 7: Achieving Value for Money – looking after taxpayers’ resources properly, and using them carefully to deliver high quality, efficient services Value for Money Procurement Policy and procedures include value for money as well as sustainability; framework agreements used wherever possible. Tender process included in the Standing Orders Relating to Contracts. Service Level Agreements for payroll (Cardiff City Council), finance system (Carmarthenshire County Council) and planning resources (Rhondda Cynon Taf County Borough Council), as well as joining the Legal Framework to buy in additional legal advice rather than replacing an officer who has left the organisation. Prudent budget management (balanced budget for current year recommended to NPA each year). Use of volunteers, generating more income. Environmental impact of policies, plans and decisions is addressed ASC monitors budget at each meeting (6 times per annum) and makes recommendations to the Authority on draft revenue and capital budgets, reserves and revised estimates. Any departure from Standing Orders relating to Contracts is taken to the Authority for decision Corporate Implications are challenged by members Major policies and plans are subject to a Strategic Environmental Assessment (Local Development Plan, National Park Management Plan) Budget monitoring Failure to follow procurement policy and/or standing orders No challenges in 2012/13 The Authority has volunteered to be subject to the duties in the emerging Sustainable Development Bill a year earlier than required – this may additional reporting requirements in 2013/14 but will provide an opportunity to help shape future reporting mechanisms