ASHFIELD DISTRICT COUNCIL
SPECIAL AUDIT
Date:
Wednesday, 6th January, 2010
COMMITTEE
Venue:
Committee Room, Council Offices,
Urban Road, Kirkby-in-Ashfield at
6.00 p.m.
You are hereby requested to attend a meeting of the above Committee to be held at the
time/place and on the date mentioned above for the purpose of transacting the business on
the agenda set out below.
P.G. MARSHALL
Chief
Executive
MEMBERSHIP AGENDA
J.M. Bulmer (Chairman) 1.
To receive apologies for absence, if any.
R. Buttery
A.G. Rathe
2.
Declarations of interest by Members and Officers.
R.J. Sears-Piccavey
D.P. Shaw
3.
Internal Audit Report – Ashfield Show (report attached).
T.D. Theaker
Mrs. B.G. Turner
DECLARATIONS OF INTERESTS
There are two types of interests
Personal and
Personal and Prejudicial.
Upon receipt of the attached agenda and reports you are urged to carefully read each item
and determine whether you have an interest in any of them.
A standing item appears on every agenda in respect of interests and you should declare
your interest at this stage in the proceedings. However, if you do not do so and it occurs
to you during the discussion on the item that you should have declared an interest you
must declare the matter as soon as it becomes apparent.
The following is a summary which has been prepared to assist you in deciding at the
meeting whether you have an interest. It is not intended to be in substitution for the full
provisions of the Code of Conduct which is contained in Part 5 of the Constitution.
Personal Interests
You have a personal interest in any business of the Authority where it relates to or is likely
to affect:-
(a)
an interest that you must register
(b)
an interest that is not on your register but where the well-being or financial position
of you, members of your family, or people with whom you have a close association
is likely to be affected by the business of your Authority more than it would affect
the majority of inhabitants of the ward affected by the decision .
If the personal interest arises because of your membership of another public body, you
only need to declare it if you intend to speak.
Action to be taken – personal interests
You must disclose to the meeting the existence of the interest and the nature of the
interest. You may remain in the meeting, take part in the discussion and vote on the
matter.
Personal and Prejudicial Interests
Your personal interest will also be a prejudicial interest in a matter if all of the following
conditions are met:-
(a)
the matter does not fall within one of the exempt categories of decisions.
(b)
the matter affects your financial interests or relates to a licensing or regulatory
matter
(c)
a member of the public, who knows the relevant facts, would reasonably think
your personal interest is so significant that it is likely to prejudice your
judgement of the public interest.
A prejudicial interest is a matter of judgement for each member.
Action to be taken Personal and Prejudicial Interests
You must
•
declare existence and nature
•
withdraw from the room
•
not seek improperly to influence a decision on the matter
If you have both a personal and prejudicial interest you must not debate or vote on a
regulatory or financial matter, but you do have the same right to speak as a member of the
public. However, you will be required to leave the room during the debate and vote.
If you feel that you have an interest you must then determine whether your interest is
personal or personal and prejudicial.
If you are in any doubt you are urged to contact Ruth Dennis; Peter Smith or the
Democratic Services Section, preferably in advance of the meeting to discuss the matter.
It would be even more helpful if details of your particular circumstances could be emailed
so that a written response can be provided.
AGENDA ITEM: 3.
REPORT TO:
AUDIT COMMITTEE
DATE:
6th JANUARY 2010
HEADING:
INTERNAL AUDIT REPORT – ASHFIELD SHOW
REPORT BY:
CHIEF AUDIT & TECHNICAL ASSISTANT
KEY DECISION:
NO
SUBJECT TO CALL-IN:
NO
________________________________________________________________________
PURPOSE OF REPORT:
To inform members of the outcome of the Internal Audit investigation into the approach to
ticket allocation for Ashfield Show 2009 and provide an audited figure as to the cost of the
event.
IMPLICATIONS:
1. Corporate
Plan:
Sound accounting arrangements enable the Council to provide value for money in
the delivery of the Corporate Plan objectives. Management have agreed to the
proposed recommendations to ensure that this takes place in the future.
2. Human
Resources:
No HR Comments
3. Legal:
The recommendations contained in the report are supported. Implementation of the
recommendations will ensure that Financial Regulations, Contract Procedure Rules
and Decision-Making Procedures are complied with for future events of this nature.
Heads of Service and Third Tier Officers recently received training in relation to
Decision-Making Procedures.
4. Financial:
The report originates from this Division
5. Environmental/Sustainability:
No comments received
6. Diversity/Equality:
There is no information as to how Ashfield residents were informed of the allocation
of tickets, if it is assumed that this was advertised the press - i.e. in written format or
through the radio this mode of advertising may not have been accessible to certain
of our residents who do not have English as their first language, deaf or BAME for
example. If there were no other monitoring mechanisms apart from postcode then
we have no idea of the breakdown of residents with regard to under represented
groups with the exception of our economically deprived areas which could be picked
1
up using the Mosiac software we have installed and is used by the GIS section.
7. Community
Safety:
No comments received
8. Employees/Trade
Unions (UNISON/GMB):
We believe the increased expenditure for the Show in 2009 was the result of a
political decision which has added to further Council jobs & services being axed.
RECOMMENDATION(S)
To note the contents of the Report and assure themselves that measures to be taken by
management to address corporate areas where control /actions were weak in terms of
such an event are adequate.
REASONS FOR RECOMMENDATION(S)
To ensure members of fully aware of the outcome of the investigation and measures to
be taken by management to address audit recommendations.
ALTERNATIVE OPTIONS CONSIDERED
(with reasons why not adopted)
None
1.
ASHFIELD SHOW 2009
1.1
Ashfield Show was a two-day event held on Saturday 8th and Sunday 9th August
2009 at Sutton Lawn, Sutton-in-Ashfield. The pop group, the ‘Sugababes’ were the
headline act for the Saturday evening.
1.2
Overall the event was well received and considered a success by the Council and
multi-agencies involved in the preparation and operation of the Show. There has
however been some negative press coverage regarding ticket allocation, particularly
regarding the number made available to Ashfield residents.
1.3
The Chief Executive and Members required details of the final cost of the event and
whether this had been contained within the budget. The Council also received
Freedom of Information requests from the public in respect of this matter.
1.4
The Chief Executive requested that the Chief Audit and Technical Assistant
investigate the approach to ticket allocation and provide an audited figure as to the
cost of the Show.
1.5 The findings of the investigation are detailed in the attached Internal Audit Report.
In summary:-
i)
based upon the data provided, a broad estimate would be that 83% of
available tickets for Ashfield Show went to Ashfield residents.
2
ii)
as at 20th October 2009, the cost of Ashfield Show was £334,370, an
overspend of £150,240. This is based upon transactions in the General
Ledger as at this date. As at 14th December 2009, the cost has increased to
£342,335 increasing the overspend by a further £8,000
.
A supplementary estimate to cover these costs has now been requested and
is included in a report to Cabinet for January 2010.
1.6
The report has been presented to Chief Executive who has agreed to the
recommendations proposed. Internal Audit will pursue implementation of the
recommendations in accordance with the agreed timescales and report accordingly
to members of the Audit Committee.
2.
RECOMMENDATION
2.1
Members note the contents of the Report and assure themselves that measures to
be taken by management to address corporate areas where control /actions were
weak in terms of such an event are adequate.
3
INTERNAL AUDIT REPORT
Assignment:
Ashfield Show 2009
Division:
On behalf of the Chief Executive Officer
Report Reference:
09/10 - 42
Contents of report:
•
Management Summary
-
Introduction
-
Objectives
-
Summary Findings and Conclusions
-
Detailed Findings
-
Recommendations
Prepared by:
Sharon Lynch
Date issued:
October 2009
Planned date for presentation at Audit Committee: January 2010
Page 1 of 19
INTERNAL AUDIT REPORT NO 09/10 - 42
ASHFIELD SHOW 2009
MANAGEMENT SUMMARY
1.
Introduction
1.1
Ashfield Show was a two-day event held on Saturday 8th and Sunday 9th August 2009 at Sutton
Lawn, Sutton-in-Ashfield. The pop group, the ‘Sugababes’ were the headline act for the
Saturday evening. Entrance to the show was free but in order to control attendance numbers
and ensure the terms of the Entertainment Licence were not breached, Saturday 8th August was
an all-ticket event. The then Interim Chief Executive and members agreed that the event should
primarily be for residents living within the District of Ashfield and that this should be the basis of
the ticket allocation.
1.2
Overall the Event was well received and considered a success by the Council and multi-
agencies involved in the preparation and operation of the Show. There has however been some
negative press coverage regarding ticket allocation, particularly regarding the number made
available to Ashfield residents.
1.3
The Interim Chief Executive and members require details of the final cost of the event and
whether this has been contained within the budget. The Council also received Freedom of
Information requests from the public in respect of this matter.
1.4
The Interim Chief Executive requested that the Chief Audit and Technical Assistant investigate
the approach to ticket allocation and provide an audited figure as to the cost of the Show.
2.
Objectives
2.1
The objectives of the audit were to:-
i)
Determine the basis of ticket allocation agreed in advance of the Show;
ii)
Review any changes to allocation and authorisation to changes;
iii)
Substantiate the actual ticket allocation and compare to that planned;
iv)
Audit the final cost of the Show certified as correct by the Head of Community &
Economic Promotion;
v)
If necessary, establish reasons for any overspend and the extent to which Financial
Regulations and Contract Procedures Rules has been applied.
3.
Conduct of the Investigation
3.1
An Events Team organised and managed Ashfield Show. Discussions have taken place with the
key members of the Events Team: -
Page 2 of 19
• Head of Community & Economic Promotion;
• Leisure and Lifestyles Manager;
• Events Manager;
• Communications
Manager;
• Leisure Projects Officer.
Their assistance in helping to complete the audit is greatly appreciated.
4.
Main Findings and Conclusion
4.1
This is the first year the Council has employed an A-list pop group to headline Ashfield Show.
Funding to stage such a high profile event was approved on 30th April 2009. There was a tight
timescale to deliver the Show and this was exacerbated when through the Multi-Agency Group
further health and safety requirements were identified. Four weeks prior to the Show, in the
interests of public safety, the decision was taken to ticket the event. Ticket arrangements and
infrastructure work at the site was organised at short notice. It is evident that the Events Team
worked hard to ensure that an enjoyable and safe event took place. However, there has been a
failure to follow internal procedures and exercise effective budgetary control. The decision to
stage the event in its revised form was undertaken without any risk assessment. Such an
exercise may have anticipated some of the issues the Council went on to experience.
4.2
The Show had a capacity of 15,000. Ticket allocations were determined by the Events Team
and agreed by the Head of Community and Economic Promotion (CEP) and in part agreed by
the Interim Chief Executive. It would appear however, that outside the Events Team there was
not a clear understanding of allocations as a whole and the impact decisions had had on the
number of tickets available for Ashfield residents. This has led to inaccurate information being
reported to the Press.
4.3
Some 13,000 tickets sales were managed by an outside agency. The planned allocation of
11,000 to Ashfield Residents and 2,000 to non Ashfield residents was achieved. The remaining
2,000 allocation for production, council staff and members was managed internally. Allocations
appeared reasonable, however there is insufficient information available to accurately determine
actual issues on the day. No data was collected to ascertain Ashfield / Non Ashfield residents.
Based upon the data provided, a broad estimate would be that 83% of available tickets went to
Ashfield residents.
4.4
As at 20th October 2009, the cost of Ashfield Show was £334,370, an overspend of £150,240.
Management should be aware that this figure may be subject to change as Internal Audit is
aware of some outstanding issues. The impact of ticketing requirements, health and safety
issues, traffic and security management and wet weather prior to the Show has led costs to
increase. The rise in commercial sponsorship such an event was envisaged to bring has not
been realised. There has been a failure to follow Financial Regulations and Contract Procedure
Rules. Expenditure has been incurred for which there is no authority.
5.
Recommendation Analysis
5.1
Recommendations have been made to address the issues raised. These are analysed below
based upon priority.
TOTAL: 12
ACCEPTED:
HIGH: 6
MEDIUM: 6 LOW: 0
Page 3 of 19
6.
DETAILED FINDINGS
6.1
Background
6.1.1 On
26th January 2009, Cabinet approved a report changing the 2009 Ashfield Show from a one
day to a two day event. The General Ledger shows a budget of £125,660 approved for 2009/10.
6.1.2 In April 2009, according to the Strategic Leisure Unit staff, the previous Leader of the Council
wanted to increase the profile of the event and asked that the booking of an ‘A’ list band be
investigated. Details were obtained by the Events Officer and presented to the member.
Further to the availability of artists, the member has confirmed that he asked that the Sugababes
be booked for the Event and this was in accordance with the Corporate Plan. On 26th January
2009, Cabinet approved the re-instatement of the event from one day to a two day event. In
doing so this was to ‘allow the Council to vary the shows attraction and entertainment
programme’.
6.1.3 Staff were asked whether a full risk assessment had been undertaken, prior to the booking of the
Sugababes. The Head of Community and Economic Promotion and the Leisure and Lifestyles
Manager explained that one was produced based upon a similar event called the Godiva Festival
which had taken place at Coventry. The risk assessment formed the basis of the Cabinet report
mentioned at paragraph 6.1.4. The document had not been supplied at the time of the audit.
6.1.4 Subject to approval from Licensing Committee, the service wanted to increase capacity of the
event from 15,000 to 30,000. At that time, staff believed that there was sufficient time to plan the
event but that there would be insufficient budget to meet the costs. On 30th April 2009, a report
was presented to Cabinet explaining that the Strategic Leisure Unit were reviewing the delivery
of the Show including completing negotiations with agents over those artistes scheduled to
appear at the evening concert.
6.1.5 As the attached report shows (Appendix A) due to the anticipated increased attendance,
additional costs would be incurred for the licensing application and ensuring various health and
safety and security issues were met. It is also reported that:-
• ‘a higher profile headline act and improved support roster for the main stage should
provide stimulus for attracting greater commercial sponsorship over and above that
already secured to date’.
• ‘additional costs through the provision of contingency funding, could in practice be offset
…by increased sponsorship income’.
A contingency sum of £48K was approved, increasing the revised budget to £173,660.
6.1.6 The Cabinet Report stated that there were no other options available ‘as statutory and
contractual arrangements had to be met’. These arrangements were required due to the
anticipated increased capacity. However, increased capacity was only required if an A-list band
was booked. The report did not outline that ‘not booking an A-list band’ was an alternative
course of action. It assumes that this decision has already been made by the former Leader. No
delegated report has been produced in respect of this decision.
Recommendation 1 – Priority High
In future, attention should be given to clarity of Cabinet Reports. Where a member is
seeking to make a decision and exercise the powers of the Cabinet, this should be subject
to a delegated report in accordance with the Constitution. This must include reasons for
the decision, alternative options (in this case, not to have a high profile act) and interests
declared in order that members are able to make a fully informed decision on how to
proceed
Page 4 of 19
6.1.7 The Council entered into a contract with the Agent, Aries Entertainment. The Agent entered into
a contract with Helterskelter which acted for the Sugababes. The contract was signed by the
Head of CEP on 31st April 2009. This is not a valid date.
6.1.8 A Multi-Agency Group was established including key stakeholders for planning and operating the
event. This included Nottinghamshire Police, Nottinghamshire Fire and Rescue,
Nottinghamshire County Council together with the Council’s own officers in terms of licensing
and health and safety. It is understood that the Group met on a regular basis however only two
minutes of meetings were provided to Audit.
6.1.9 On
1st June 2009 a licensing application was submitted to increase the attendance capacity from
15,000 to 30,000 at a cost of £8K. On 26th June 2009, Nottinghamshire Police submitted
objections to the licence application on the grounds of public safety and the event not being
ticketed. On 7th July 2009, the then Interim Chief Executive took the decision to withdraw the
application, revert back to the original licence attendance of 15,000 and ticket the event.
6.2
Ticketing of the Event
6.2.1 In terms of providing the Show, it was always the intention of the Council to enable as many local
residents to attend as possible. Once the decision had been taken to ticket the event, the
Events Officer states he spoke with Aries Entertainment and explained the Council’s view. Aries
Entertainment were concerned that the management company of the Sugababes would not
proceed unless some tickets were available to fans outside the Ashfield area. A figure of 2,000
tickets was negotiated. There is no written confirmation of this. The Events Officer informed the
Leisure and Lifestyles Manager and the Head of Service accordingly.
6.2.2 Once the decision was taken to revert back to the original licence capacity, the Events Team
agreed the initial ticket allocation. Ashfield and non-Ashfield residents were entitled to 4 tickets
per household.
No. of tickets
Allocations
Notes
1,000
Production
Those associated directly with the
Show such as working ADC
employees, Performers, Traders,
Fair Operators, Sponsors and
Security Company etc
2,000
Non-Ashfield
As agreed verbally with Aries
Residents
Entertainment.
12,000
Ashfield
Residents
15,000
TOTAL
6.3
Changes to Original Allocation
6.3.1 Due to the profile of the Saturday evening show and being all ticket, the Events Team raised the
issue that attendance may be low during the day. A junior dance act called the ‘Pop Divas’
consisting of 150 performers had already been booked. A request of a further 300 tickets in
order that parents could attend was received and granted. The view was that due to the age of
the performers, allowing parents to attend was necessary but also this would boost attendance
of the Show during the day.
6.3.2 Early in July, the Events Team received a request from the Publicity Officer for some tickets to
be reserved for members. Around this time, it was also agreed that staff would also be allowed
tickets. Further to discussion with the Interim Chief Executive it was agreed that members
should be entitled to 4 tickets each and staff 1 ticket each.
Page 5 of 19
6.3.3 The revised ticket allocation further to these changes is shown below.
No. of tickets
Allocations
1,000
Production
500
Members and staff
500
Pop Divas
2,000
Non-Ashfield Residents
11,000
Ashfield Residents
15,000
TOTAL
6.3.4 The minutes of the Corporate Management Group held on 7th July 2009 state that there would be
13,000 free tickets available to Ashfield Residents and 2,000 available to non-ADC residents due
to a requirement of the contract. The Head of CEP was asked why ticket allocations did not
correspond with the information known. He explained that he could not remember his exact
wording at the meeting but that there must have been a misunderstanding. Although ticket
allocation did not form part of the written contract, he considered that the non-ashfield allocation
was reasonable in the circumstances.
6.3.5 The Interim Chief Executive stated that he understood verbally from the Head of CEP that 90%
of the tickets available were being allocated to Ashfield Residents and that the Council was
contractually obliged to give 10% of tickets to those outside the District. The Ashfield Chad
telephoned the Interim Chief Executive and this information was communicated to them and
published on 29th July 2009.
6.3.6 The Head of CEP believes he kept the Interim Chief Executive informed of allocations but does
not recall stating any percentages. The officer and the rest of Event Team have all expressed
the view that at the outset they agreed not to release figures regarding ticket allocations to the
Press on the basis that this was subject to movement. No documentary evidence was found to
indicate the percentages quoted.
Recommendation 2 – Priority High
The Communications Manager has since verbally informed senior management that she
must be informed prior to communicating with the Press, in order that parameters are set
and accuracy of information is verified. Internal Audit support this view and instructions
should be re-iterated in writing.
6.4
Actual Allocation
6.4.1 An outside agency, See Tickets was employed to manage ticket allocation. See Tickets were
sent a copy of all post codes with the district of Ashfield in order to ensure at least 11,000 tickets
were given to Ashfield residents. Ashfield residents were able to obtain tickets from the non-
Ashfield allocation but this was not the case visa versa.
6.4.2 Allocations for Pop Divas, production staff, council staff and members were controlled by the
Leisure and Lifestyles Manager. Lists were kept of those permitted entry. These lists were then
given to staff working at the entrances of the Show. Those arriving at the Show were marked off
the list and given a wristband and lanyard if necessary and allowed entry. Different colour
wristbands were used for each type of attendee.
6.4.3 After the Show, the Events Officer obtained 2 reports from See Tickets. These reports have
been used during the audit to determine the number of tickets issued to Ashfield residents,
however the reports have had limitations as outlined below:-
• Post Code Analysis Report for Event
Page 6 of 19
This report identified the number of tickets issued by the first part of the post code; e.g;
NG17, DE55.
Post codes starting with NG17 are Ashfield addresses as are those starting with NG15
and NG16, although to a lesser extent. There are only 49 addresses in total starting with
NG6, NG18, NG19 or DE55 within the district therefore the majority of tickets issued
against these post codes will be non-Ashfield residents. The report does not take this into
account.
• All ticket Allocation
This report listed every transaction and included the name and address plus the full post
code of the person making the booking. However it did not indicate the number of tickets
allocated and the number of transactions could not be reconciled to the Post Code
Analysis report. These issues were raised with the Company during the audit however
they stated that some of the information had now been deleted and was therefore no
longer available.
6.4.4 In determining the tickets issued, it has been assumed that the tickets issued to post codes
NG17, NG15 and NG16 from the Analysis Report were Ashfield residents. Of the remaining post
codes, few from the Analysis report are likely to be from Ashfield therefore the All Ticket
Allocation report has been used.
POST CODES
TICKETS ALLOCATED TO
DATA SOURCE
ASHFIELD RESIDENTS
NG17
10,064
Post code Analysis report
NG15
496
Post Code Analysis report
NG16
428
Post Code Analysis report
NG18
4
All Ticket Allocation
NG19
4
All Ticket Allocation
NG6
8
All Ticket Allocation
DE55
0
All Ticket Allocation
TOTAL
11,004
ALL OTHER POST
CODES
1,998
TOTAL ISSUED
13,002
Taking into consideration the limitations of the data and assumptions made, the audit view is that
tickets have been issued in accordance with the planned allocation.
6.4.5 The basis of the remaining 2,000 allocation has been provided by the Leisure and Lifestyles
Manager a shown at Appendix B. This list was updated as details were received regarding
proposed attendances. The number working directly on production had increased but the
number of staff and members wanting to attend had reduced. No data was collected to
determine the number of Ashfield / non Ashfield residents from this allocation.
6.4.6 Within a week of the Show, approximately 255 wristbands had not been allocated. The Head of
Service and Manager were asked why these had not been put on general release. They
explained that there was insufficient time to do so. Instead, 170 tickets were allocated to local
residents whose properties backed on to the Show site. These were allocated as a gesture of
goodwill due to the inconvenience caused. The listing of actual tickets issued to residents shows
that the ‘4 tickets per household ‘rule was not applied with some receiving up to 8 tickets.
6.4.7 Taking this into account, Appendix B still shows an unallocated contingency of 85 tickets. The
Leisure and Lifestyles Manager has confirmed that not all wristbands were issued for the Event.
6.4.8 Although some information has been provided, the complete listings used to allocate wristbands
and lanyards on the day were not available for audit. The Manager said that her priority was
Page 7 of 19
ensuring that the limit of 2,000 was not exceeded. In the absence of the lists and details of
unused wristbands it is not possible to ascertain the actual number issued or that those receiving
a wristband were entitled. Although the event was free, the wristbands still had a value, as
there was limited capacity and high demand.
Recommendation 3 – Priority Medium
The internal controls which apply to tickets and programme sales should equally apply to
alternative means being used to govern entry which include:-
i)
ensuring that individuals issuing tickets sign for the total number they receive
including serial numbers where applicable, (in this case wristbands).
ii)
are issued with instructions to return all stubs and unsold tickets to the
Supervising Officer at the end of the event (in this case attendance lists and
wristbands)
iii)
a reconciliation is completed accurately and promptly at the end of the Show. Any
shortfalls should be notified to management and Internal Audit immediately as
required under Financial Regulation D28.
6.4.9 Those Council staff responsible for regulating entry to the Show have stated that no one was
permitted entry unless they were listed on the sheets. In terms of overall numbers at the Show,
the security firm, Showsec ensured capacity was kept within licence limits.
6.4.10 With reference to the quote in the Chad it is difficult to state with accuracy the percentage of
tickets which were given to Ashfield Residents. The reference in the Chad makes reference to
‘available tickets’, this phrase is open to interpretation. The audit viewpoint is that in total 14,000
tickets were available, the remainder being used for production of the Show. Taking into account
tickets issued by See-Tickets and an arbitrary determination of Ashfield residents from Council
staff, members, Pop Divas and residents living near the show, an approximate percentage would
be 83%.
6.4.11 Further to a Freedom of Information request, a copy of the Post Code Analysis report was to be
issued. Unfortunately the audit has identified the data sent was incomplete. This was an
oversight by the Scrutiny and Policy Research Officer.
Recommendation 4 – Priority Medium
Where information is supplied under a Freedom of Information Request, independent
verification of the response to the source data is undertaken prior to issue. The level of
checking should be dependent on risk.
6.4.12 In summary, Ticket allocations were determined by the Events Team and agreed by the Head of
Community and Economic Promotion (CEP) and in part agreed by the Interim Chief Executive. It
would appear however, that outside the Events Team there was not a clear understanding of
allocations as a whole and the impact decisions had had on the number of tickets available for
Ashfield residents. With no written breakdown of allocations between the Head of Service and
Senior Management it would appear that there have been misunderstandings.
6.4.13 Weekly Event Team meetings were held but these were not minuted due to time pressures. In
hindsight minutes of these meeting should have been taken, clearly identifying changes in
proposed ticket allocation and costs. Circulation of such minutes to senior management would
have minimised the risk of misinterpretation.
Recommendation 5 – Priority Medium
Page 8 of 19
Future Event Team meetings be minuted, clearly identifying changes in proposed ticket
allocation and costs. When dealing with major events, copies of the minutes be
circulated to senior management.
6.5
Cost of Show
6.5.1 The revised budget for the Show as outlined in paragraph 6.1.4 was £173,660. In early October
2009 virements were requested of £10,470 increasing the budget to £184,130. As at 20th
October 2009, the cost of Ashfield Show was £334,370, an overspend of £150,240. This is
based upon transactions in the General Ledger as at this date.
6.5.2 The Leisure and Lifestyles Manager has been notified of the following:-
i)
a further invoice from Show Hire which remains outstanding for £1,010.
ii)
potential to reclaim theft and damage costs through insurance for £1,950.
iii)
potential to reclaim VAT subject to submission of VAT invoices relating to purchase of
wristbands - £340.
iv)
sundry debtor accounts for sponsorship do not currently appear on the ledger - £15K.
It is also apparent that creditor invoices are continuing to be received in respect of Ashfield
Show. Invoices for a further £8K may be due for payment, subject to further investigation by the
Manager. The figure quoted as at 20th October may therefore change.
6.5.3 The above includes the fees for rent of land and the licensing application totalling £8,500. For
costing purposes these are charged to Ashfield Show but the Council receives the income.
6.5.4 Appendix C shows the total income and expenditure at detail level for the Show. The
transactions relating to each detail code are shown at Appendix D.
6.6 Reasons for Overspend
Expenditure
6.6.1 The Leisure and Lifestyles Manager has explained additional costs were further to the event
being ticketed and requirements from the multi-agencies. In early October, she summarised
these costs in a report produced for the Head of CEP, an extract of which is given below:
SUBJECT BACKGROUND
COST
£
Perimeter
To control the site and enable ticketing of the event,
20,000
fencing
including extra site work to install fence.
Track way
Required for traffic management conditions imposed by
16,700
multi-agencies.
Traffic
Cost imposed by multi-agencies, inc signage, shuttle
17,000
Management
buses, and ground works.
Security cost
Extra for measures added by ticketing/fencing and
23,000
police requesting Show Sec be used.
Road closure
For additional road closures advised by multi-agencies
10,000
security costs
(50 roads closed in and around Sutton Lawns)
Ticketing
Set up costs and creation of ticket system, website,
15,060
system
transaction cost and associated infrastructure.
Policing
Events policing – Nottinghamshire police.
6,000
Page 9 of 19
Property
Due to increased infrastructure and value of equipment
9,000
insurance
(namely track way and fencing)
ADC staffing
Additional staffing costs to steward the event.
5,000
costs
TOTAL
121,760
6.6.2 Whilst there was fine weather for the weekend of the event, there had been adverse weather
conditions leading up to the Show. The Manager has attributed the following costs due to this
issue.
SUBJECT BACKGROUND
COST
£
Grounds
Reinstatement of park due to bad weather before the
4,200
maintenance
event.
Crew
Plant/equipment due to adverse weather in the build up
4,500
to the event.
Fencing works
Extra fencing re –instatement due to the bad weather
3,000
making some of the park inaccessible.
TOTAL
11,700
6.6.3 The Events Team have stated that due to this being a localised event, they did not believe that
some of the traffic management and signage measures were necessary. The Head of Service
and Manager stated that these views were strongly expressed at the Multi-Agency meeting but in
order to obtain full support of the event, they felt they had no choice but to put these
arrangements in place. Costs have been charged from Nottinghamshire County Council for
assisting with traffic management arrangements. The Events Team were unaware that a cost
was to be incurred on the basis that these had not been charged when arranging previous
Shows.
.
6.6.4 The audit also identified the following avoidable costs being incurred. As mentioned in
paragraph 6.5.2, a review of the insurance cover taken out specifically for the Show indicates
that these costs may be claimable.
Recommendation 6 – Priority High
The Leisure Strategy Unit should complete an insurance claim form as soon as possible
and submit this to the Insurance Officer in order to reclaim these costs.
• Non-return of hired Radio Equipment - £544.80 plus VAT
According to Event staff the radios were issued to individuals and signed back in on
return. The documentation to support this was requested but not received. The Events
Officer has raised the issue with the company who have stated that the Council remains
liable. This cost is in addition to £717.50 hire charge.
• Non-return of hired 1 x 25m 3 phase electrical cabling - £495.73 plus VAT.
Page 10 of 19
This item was not returned. No explanation was given. This cost is in addition to the
£220 hire charge.
• Overnight damage to Tower Light - £912.00 plus VAT
According to the Events Manager, overnight security was provided leading up to the
event and during the event. However, considering the size of the site it was not possible
for full coverage to be provided and prevent this type of damage.
Recommendation 7 – Priority Medium
The Leisure Strategy Unit should ensure that where equipment is hired appropriate
controls are put in place governing its issue and return.
6.6.5 Some items purchased and used for the Show have correctly been charged to the General
Promotions budget on the basis that these will be used again at future events.
The security of
these items requires review.
Recommendation 8 – Priority Medium
The Leisure Strategy Unit should ensure that a full inventory is in place for Ashfield Show
items and that appropriate security measures are in place.
Income
6.6.6 The increase in sponsorship due to the booking of a high profile band has not been realised.
The Lifestyle Manager summarised the loss of income in a report produced for the Head of
Community and Economic Promotion in early October; an extract of which is given below:
SUBJECT BACKGROUND
COST
£
Sponsorship
Dakota deal lost due to ticketing the event and not
5,000
making the deal as lucrative due to the expected
attendance out of the District.
Trade refunds
Due to ticketing the event and limiting the attendees
1,500
to the event.
Car Parks
Overestimated income on car parks due to
12,000
inaccurate traffic calculations by multi-agency.
TOTAL
18,500
6.6.7 The former Leader of the Council has confirmed that he met with Tesco and secured
sponsorship of £15K, £5K per annum over the next 3 years. A sundry debtor account has been
raised to this effect with the first payment of £5K being made. The member however, has stated
that Tesco agreed to pay the full amount of sponsorship in the current year and he forwarded
this information to the Head of Financial Management and Audit Services. There is no
documentary evidence to support either arrangement.
6.6.8 As outlined in paragraph 6.5.2 it is understood that sponsorship of £2K (from Experian) and
contribution to costs for Blast Event of £3K (from Nottinghamshire County Council) are still due
to the Council. To date, no sundry debtor accounts appear in the general ledger in respect of
these sums.
Page 11 of 19
Recommendation 9 – Priority High
Measures should be taken immediately to obtain the sponsorship due. In future,
sponsorship should be agreed in writing with the party concerned and payment received
prior to the event taking place.
6.7
Compliance with Financial Regulations
6.7.1 Financial Regulations state:
A.22 It is the responsibility of Chief Officers to consult with the Chief Finance Officer and seek
approval on any matter liable to affect the Authority’s finances materially, before any
commitments are incurred.
B.9
(a) Chief Officer shall:-
i) only incur expenditure on revenue services where there is an approved budget in that
financial year;
iii) monitor and regulate the financial performance for those services where there is
Divisional responsibility. Where in exceptional or unexpected circumstances a Service
Division is faced with a material increase in its net expenditure, which cannot reasonably
be contained within its resource allocation figure for the year, the Chief Officer must
(wherever possible, prior to incurring the expenditure) submit a request to Cabinet for a
supplementary estimate to cover the additional expenditure.
* Chief Officers are Heads of Service and above.
6.7.2 The budget officer for the Show was the Leisure and Lifestyles Manager. She explained that
there was pressure to deliver the Show in a short timescale and therefore the focus was on
achieving this. She was aware of some increases in costs and ensured that these were
communicated to the Head of CEP. The Events Officer updated a spreadsheet on a daily basis
of costs incurred based upon invoices he had seen and this was presented to the Event Team
each week.
According to the Head of CEP and the Manager, the week before the Show, the
Events Officer reported an anticipated overspend of between £30K to £50K. No evidence has
been submitted to support this, however the General Ledger does indicate an overspend of £14K
at the end of July. A further £136K was charged to the accounts from August onwards.
6.7.3 The minutes of the Corporate Management Group for 8th July 2009 state ‘lower number of
attendees may generate some cost savings but overspend on budget is inevitable.
FH to
quantify for RT asap’. The minutes of the next meeting do not give any indication that this
specific issue was discussed.
6.7.4 The Head of CEP has stated that he did not formally notify the Head of Financial Management
and Audit of the scale of the overspend which he believed to be and indicated informally
between £30K and £50K and had not requested virement or a supplementary estimate in
accordance with the Regulations.
6.7.5 The Head of Service and Manager explained that due to the short timeframe prior to the Show
there was insufficient time to make such a request and that the value was constantly changing.
Whilst it is appreciated that staff were operating in difficult circumstances notification to the Head
of Financial Management and Audit should have taken place in accordance with the Regulations.
6.7.6 It is imperative that purchase orders are raised when requesting good and services. This
ensures commitments are placed on to the General Ledger to enable effective budget
management. Purchase Orders have not been raised in approximately 60% of transactions.
The Head of CEP and the Manager have stated that they were unaware that purchase orders
Page 12 of 19
were not being raised. Too much reliance has been placed on the spreadsheet and given the
value of the overspend, it is unlikely that it identified all the commitments made.
6.7.7 When purchasing goods and services, Contract Procedure Rules require one verbal quote up to
£1K, three verbal quotes up to £10K and three written quotations between £10K and £50K.
According to the Events Officer, these rules were followed when services were procured for the
original Show. When the scale of the Show increased, the same companies were asked
whether they were able to meet the larger specification. If they were unable to do so, services
were purchased elsewhere, sometimes without obtaining quotations due to the limited timescale.
As a result the Council cannot be assured that value for money was obtained.
6.7.8 Key staff involved in the management of the Show attended Financial Regulations Training in
February 2009. The training included budgetary control and purchasing controls.
Recommendation 10 – Priority High
Non-compliance with Financial Regulations and Contract Procedure Rules is a serious
matter and senior management need to consider what further can be done to ensure
these are upheld in the future.
6.7.9 Whilst a spreadsheet was being updated, the General Ledger is considered the most accurate
way in which to monitor costs (subject to purchase orders being raised allowing commitments to
be entered, paragraph 6.7.6). It is noted that the Events Officer does not have access to the
General Ledger and has not received ledger training.
Recommendation 11 – Priority Medium
If the Events Officer’s duties are to continue to monitor expenditure, management should
arrange access and ledger training.
6.8
Petty Cash and Floats
6.8.1 A payment request form requesting Petty Cash of £500 for use at Ashfield Show was authorised
by the Manager. The request was processed by the Creditor Clerk and coded directly to Ashfield
Show.
6.8.2 Any new petty cash funds are required to be authorised by the Head of Financial Management
and Audit. Guidance notes are then issued with regards to appropriate use and funds coded to
the Balance Sheet. Coding to the Balance Sheet ensures that the fund is recognised as ‘cash
held’ rather than an expense incurred. The process exercised here bypassed the controls in
place. A corporate audit of petty cash (outside the scope of this audit) has been completed and
appropriate recommendations made within that report.
6.8.3 Receipts were provided to support the petty cash payments and the balance of £163.71 was
repaid to the Council on 8th October 2009.
6.8.4 A payment request form requesting a cheque for £1,000 made payable to the Sports
Development Officer was authorised by the Leisure Performance Officer. Although payable to a
member of staff, the funds were obtained to enable him to purchase items detailed within the
Contractual Rider for the Sugababes. As above, the initial transaction had been treated as an
expense rather than a balance.
6.8.5 Receipts were largely provided to support expenditure for the Rider, the exception being £200
paid to security staff for food expenses. To date no evidence has been supplied to support this
Page 13 of 19
payment although it is understood that this issue is being chased by the Events Officer. The
unused balance of £84.00 was repaid to the Council on 8th October 2009.
6.8.6 The income collected in respect of car parks has been reconciled appropriately and the float
promptly repaid. Again the float was treated as an expense not balance.
Recommendation 12 – Priority Medium
The outstanding receipt for £200 should be obtained as soon as possible. Any petty cash
and floats required should be authorised by the Head of Financial Management and Audit
Services and coded to the Balance Sheet. Once the event has taken place, appropriate
reconciliations should take place and any balances repaid to the Council as soon as
possible. Financial Management should act as a check and balance in ensuring this takes
place.
6.8.7 Programmes were sold at the event for £1 on the Saturday and 50p on the Sunday. No controls
were put in place to enable reconciliation of calculated sales and actual income. The accuracy
of £451.36 cannot be verified. Recommendation 3 also applies here.
Page 14 of 19
SUMMARY OF RECOMMENDATIONS AND ACTION PLANS
Target
Implementation
No Recommendation
Priority
Management Comment
Date
Officer
In future, attention should be given to
clarity of Cabinet Reports. Where a
member is seeking to make a decision
and exercise the powers of the Cabinet,
Recent training across management tiers in
this should be subject to a delegated
the Authority provided by the Corporate
report in accordance with the
Manager for Legal and Democratic Services
Corporate
Constitution. This must include reasons
and the Democratic Services Manager has
1
High Immediate
effect
Management
for the decision, alternative options (in
raised the awareness of what is required by
Group
this case, not to have a high profile act)
the Constitution. Reports from members of
and interests declared in order that
the Cabinet will also comply with guidelines
members are able to make a fully
and protocols.
informed decision on how to proceed
(para 6.1.6).
The Senior Management are notified in
writing that the Communications Manager
The establishment of the Corporate
must be informed prior to communicating
Corporate
Communication Unit and the protocols that
2
with the Press, in order that the
High
Implemented
Management
have been established should ensure process
parameters are set and accuracy of
Group
in followed in future.
information verified. (para 6.3.6)
Page 15 of 19
Target
Implementation
No Recommendation
Priority
Management Comment
Date
Officer
The internal controls which apply to
tickets and programme sales should
equally apply to alternative means being
used to govern entry which include:-
i)
ensuring that individuals issuing
tickets sign for the total number
they receive (including serial
numbers where applicable
)(in this
case wristbands).
In relation to each of the 3 elements of
this recommendation it will be ensured
ii)
are issued with instructions to
Leisure and
that for all future events where tickets are
Immediate effect/
3
return all stubs and unsold tickets to
Medium
Lifestyles
used there will be a comprehensive
next major event
the Supervising Officer at the end of
Manager
recording of allocations and Financial
the event
(in this case, attendance
Regulations will be compiled with.
lists plus wristbands not issued)
iii) a reconciliation be completed
accurately and promptly at the end
of the Show. Any shortfalls should
be notified to management and
Internal Audit immediately as
required under Financial Regulation
D28. (para 6.4.8)
Where information is supplied under a
Freedom of Information Request,
Considerable effort has since been put into
Corporate
independent verification of the response to
ensuring the data provided in relation to the
Manager – Legal
4
the source data is undertaken prior to
Medium Immediate
effect
FOI enquiries is correct and within legal
& Democratic
issue. The level of checking should be
parameters. Further contact will be made
Services
following Audit Committee.
dependent on risk (para 6.4.11) .
Page 16 of 19
Target
Implementation
No Recommendation
Priority
Management Comment
Date
Officer
Future Event Team meetings be minuted,
clearly identifying changes in proposed
Leisure and
ticket allocation and costs. When dealing
Immediate effect/
Lifestyles
Agreed.
5
Medium
with major events, copies of the minutes
next major event
Manager/ Events
be circulated to senior management
Officer
(6.4.13)
The Leisure Strategy Unit should
complete an insurance claim form as soon
Leisure and
31st January 2010
Lifestyles
6
as possible and submit this to the
High
In process.
(In process)
Manager/Events
Insurance Officer in order to reclaim costs
Officer
incurred (para 6.6.4)
The Leisure Strategy Unit should ensure
that where equipment is hired appropriate
Leisure and
In future a fully managed inventory of such
Immediate effect/
Lifestyles
7
controls are put in place governing its
Medium
items will be maintained and managed by a
next event
Manager/Events
issue and return (para 6.6.4)
named member dealing with the event.
Officer
The Leisure Strategy Unit should ensure
that a full inventory is in place for Ashfield
Leisure and
Lifestyles
8
Show items and that appropriate security
Medium April
2010
Noted. See response to recommendation no.7
Manager/Events
measures are in place (para 6.6.5)
Officer
Measures should be taken immediately to
As noted in the report, the original
obtain the sponsorship due. In future,
negotiations for the Tesco contribution were
sponsorship should be agreed in writing
undertaken personally by the Leader. In future
Leisure and
Implemented/ next
all sponsorship should be confirmed in writing
9
with the party concerned and payment
High
Lifestyles
major event.
prior to the event. It should be emphasised
received prior to the event taking place
Manager
that the subsequent ticketing of the event and
(para 6.6.8).
attendance limits did have a negative effect
on sponsorship income.
Page 17 of 19
Target
Implementation
No Recommendation
Priority
Management Comment
Date
Officer
1) Interim training and access will be arranged
direct with Financial Management.
If the Events Officer’s duties are to
1) 31st January
2) The appropriate corporate training course
continue to monitor expenditure,
2010
Leisure and
is not available until next financial year.
10
management should arrange access and
Medium
Lifestyles
ledger training (para 6.7.8).
2) April 2010 –
Manager
NB. The Events Officer is now a member of
September 2010
the Corporate Communications Unit and the
manager of that team will ensure the
appropriate training is undertaken.
Issues regarding contract procedure have
Non-compliance with Financial
now been examined and a more robust
Regulations and Contract Procedure
process will be implemented prior to any
Rules is a serious matter and senior
future event of this kind. Further training will
Corporate
be provided for all staff engaged in
11
management need to consider what
High Immediate
effect
Management
procurement. Arrangements for future events
further can be done to ensure these are
Group
which are of a type/scope which make them
upheld in the future (para 6.7.9).
subject to Contract Procedure Rules /
Financial Regulations will include checks for
compliance.
The outstanding receipt for £200 should
be obtained as soon as possible. Any
petty cash and floats required should be
authorised by the Head of Financial
Management and Audit Services and
coded to the Balance Sheet. Once the
Leisure and
The L&LM is now an official petty cash holder
12
event has taken place, appropriate
High Implemented Lifestyles
as agreed by the Head of Financial
reconciliations should take place and any
Manager
Management and Audit services.
balances repaid to the Council as soon as
possible. Financial Management should
act as a check and balance in ensuring
this takes place.
Page 18 of 19
GLOSSARY OF TERMS
Level of Assurance regarding the area under review.
Level of Assurance
Definition
Full Assurance
There is a sound system on control
designed to achieve the system objectives,
and the controls are being consistently
applied.
Substantial Assurance A sufficient framework of key controls
exists that are likely to result in objectives
being achieved but the overall framework
could be stronger.
Limited Assurance
Risk exists of objectives not being achieved
due to the absence of a number of key
controls in the system.
Nil Assurance
Control is generally weak, and / or
significant non-compliance with basic
controls leaves the system open to
significant error or abuse or failure to meet
objectives.
Basis of priority for recommendations
Priority
Definition
High
Necessary due to statutory obligation, legal
requirement, Council policy or significant
risk of loss or damage to Council assets,
information or reputation.
Immediate action required – should be
pursued immediately.
Medium
Could cause limited loss of assets or
information or adverse publicity or
embarrassment. Necessary for sound
internal control and confidence in the
system to exist.
Important issue – should be pursued ideally
within the next 3 months.
Low
Current procedure is not best practice and
could lead to minor inefficiencies.
Action should be taken over next 12
months.
Page 19 of 19
APPENDIX C
ASHFIELD SHOW SUMMARY OF INCOME AND EXPENDITURE
POSITION AS AT 20TH OCTOBER 2009
Code
Description
Actual
Commitment
Budget
Variance
Reference
EXPENDITURE
A100
Wages - General
4,414.01
0
12,000
7,585.99
Exp1
A100001
Overtime
22.87
0
0
-22.87
Exp1
A100002
National Insurance
70.17
0
0
-70.17
Exp1
A100004
Agency Staff
227.26
0
0
-227.26
Exp1
A200
Salaries - General
12,737.55
0
0
-12,737.55
Exp1
A200005
Subsistence
5
0
0
-5.00
Exp1
B001002
Electrical Repairs
0
0
3,000
3,000.00
Exp2
B003003
Grounds Maintenance
11,909.62
0
7,670
-4,239.62
Exp3
B202
Rent of land
500
0
500
0.00
Exp4
B801
Property Insurance
8,925.00
0
0
-8,925.00
Exp5
C051
Fuel
1,869.70
0
0
-1,869.70
Exp6
C201
Hire of vehicles
2,982.00
0
800
-2,182.00
Exp7
C202
Hire of plant
4.96
0
3,000
2,995.04
Exp8
C580
Transport insurance
0
0
10
10.00
Exp9
D001
Purchase
256.62
0
300
43.38
Exp10
D001001
Equipment Purchase
4,642.52
0
110
-4,532.52
Exp11
D001004
Materials Purchase
635.57
0
0
-635.57
Exp12
D001007
First Aid Equipment Purchase
4,830.00
0
3,200
-1,630.00
Exp13
D001008
Clothing & Uniforms Purchase
0
0
610
610.00
Exp14
D003001
Skip Hire
110
0
0
-110.00
Exp15
D003003
Hire of Equipment
131,441.11
0
62,750
-68,691.11
Exp16
D103
Printing & stationery
3,293.93
0
3000
-293.93
Exp17
D200003
Security Services
61,784.50
0
12,000
-49,784.50
Exp18
D200008
Payments to Contractors External
9,111.00
0
0
-9,111.00
Exp19
D200009
Payments to Contractors Internal
1,257.95
0
800
-457.95
Exp20
D200013
Prizes
1,340.58
0
1,850
509.42
Exp21
D200014
Licences
11,640.31
0
8,330
-3,310.31
Exp22
D200015
Advertising
4,681.00
0
10,250
5,569.00
Exp23
D201010
Professional Services
4,664.25
0
3500
-1,164.25
Exp24
D201016
Artiste Payments
71,938.25
0
79,800
7,861.75
Exp25
D202001
Liabilities Insurance
0
0
60
60.00
Exp26
D400
Internal Expenses
0
0
20
20.00
Exp27
D400001
Hospitality
2,176.16
0
2,250
73.84
Exp28
D400002
Refreshments
3,573.66
0
0
-3,573.66
Exp29
G509
Legal Services
249.97
0
0
-249.97
Exp30
G516
Planning Policy & Projects
0
0
470
470.00
Exp31
Total Expenditure
361,295.52
0.00
216,280.00 -145,015.52
INCOME
J102002
Sponsorship
-5,000.00
0
-4,950
50.00
Inc1
J201
Sales
-5,211.36
0
-10,200
-4,988.64
Inc2
J202
Fees & Charges
-14,010.00
0
-14,000
10.00
Inc3
J203009
Fairs & Circuses
-2,700.00
0
-3,000
-300.00
Inc4
Total income
-26,921.36
0.00
-32,150.00
-5,228.64
Net Expenditure
334,374.16
0.00
184,130.00 -150,244.16
ASHFIELD SHOW TRANSACTIONS
EXPENDITURE
Value
Payee
Description
Employee Costs
APPPENDIX D (I)
A100-A20005 - Employee Costs
Exp1
These relate to direct costs incurred in
manning the show.
They do not include staff representing their
Division in the Big Top.
They do not include any management
costs which are met from the Strategic
£17,476.86 Various staff
Leisure Unit budget
Premises Costs
B003003 - Grounds Maintenance
Exp3
£8,074.00 Green Open Space
Litter Picking, Reinstatement of Showground
£3,835.62 Green Open Space
Grounds Maintenance of Showground
£11,909.62
B202 - Rent of Land
Exp4
£500.00 Green Space
Rent of Land
B801 - Property Insurance
Exp5
£8,925.00 Marsh ltd
Additional All Risk Insurance
Transport Costs
C051 - Fuel
Exp6
£1,869.70 Fuel Stocks
Monthly fuel recharge
C201 - Hire of Vehicles
Exp7
£130.00 Maun Motors Self Drive
Luton with Tail lift F556 HRX.
£52.00 Burnt Tree Vehicles Solutions
Luton with Tail lift NX56RTZ .
£2,800.00 Drivemebaby
Motorhomes x 3
£2,982.00
C202 - Hire of Plant
Exp8
£4.96 Petty cash
Fuel
Supplies and Services
D001 - Purchases
Exp10
£93.08 ESPO
Stationery
£163.54 Petty cash
DIY Tape, Sun Spray, Timber and
Torches'
£256.62
ASHFIELD SHOW TRANSACTIONS
EXPENDITURE
Value
Payee
Description
APPENDIX D(ii)
D001001 - Equipment Purchase
Exp11
£65.40 Digital
100 x Lanyard
£307.97 ID & C ltd
Wrist Bands, Laminated passes etc.
£544.80 National Bank Radio
Rental of radios for staff
£1,980.00 Sid Paver and sons ltd
165 sockets for knee high fencing
£100.00 Event Kitchens
Gas Bottles
£38.98 Bunting Argi Ltd
Lost keys to hire vehicle
£220.00 Progress Group
Electrical cable hire
£11.76 ESPO
Torch bulb
£912.00 Ashtead plant hire co
Overnight damage to Tower Light
£156.89 A1 mobile Ltd
Charge for puncture for 4x4 gator hired
£30.03 Lamats
Money cash bags
£126.49 Buy Brand Tools
Road Measuring Wheel
£4.95 Healthstore
Throat Coat Tea
£143.25 Nisbets plc
Kitchen Equipment
£4,642.52
D001004 - Materials Purchase
Exp12
£139.84
Individual - Demonstrator
3 x Herb Demonstrations
£495.73 Progress Group
Failed to return 1x 25m 3 phase cabling
£635.57
D001007 - First Aid Equipment Purchase
Exp13
£4,830.00 Show Med
First Aid Provision for Show
D003001 - Skip Hire
Exp15
£110.00 Internal works order
Skips
ASHFIELD SHOW TRANSACTIONS
EXPENDITURE
Value
Payee
Description
APPENDIX D( iii)
D003003 - Hire of Equipment
Exp16
£2,300.00 Serious Stages Ltd
Hire of stage 25%
£5,750.00 Serious Stages Ltd
Hire of stage 50%
£3,450.00 Serious Stages Ltd
Hire of stage 25%
£337.50 Show Hire Ltd
Control Tower
£950.00 Dance4 Ltd
Stamping Ground at Ashfield Show
£2,400.00 Cabin Centre Ltd
2 portacabins and one welfare unit
£68.99 Safety Shop
Ear Defenders + delivery
£8,147.50 Location Audio
Sound Equipment
£9,477.00 Florida Marquees Ltd
Marquees
£1,110.00 Florida Marquees Ltd
6ft. trestle tables
£402.50 Florida Marquees Ltd
Samsonite chairs
£65.00 Florida Marquees Ltd
Patio tables
£140.00 Florida Marquees Ltd
White chairs
£578.00 Florida Marquees Ltd
Delivery/Collection
£12,000.00 Lightmedia Display Ltd
Screens for Ashfield Show
£717.50 National Radio Bank
Motorola Radios and clips
£2,323.00 Acre Jean Ltd
2 x bespoke PA Scrims
£6,690.00 Wolf Event Services Ltd
Lighting package
£5,038.55 Graham Hitchcock Electrical
Electrical services on site
£600.00 Notts & Derby Traction
Shuttle buses for overflow car park
£300.00 Notts & Derby Traction
Shuttle buses from staff parking
£750.00 Tubitt Scaffolding Ltd
Tower Scaffold
£1,043.00 Sunbaba Systems Ltd
Blast Back Drop for Stage
£2,340.00 Tubitt Scaffolding Ltd
Overhead gantry scaffolding
£7,875.00 The Automobile Association Ltd
Traffic Management Signs
£105.00 Ashtead Plant Hire Co Ltd
Water Bowser Hire
£16,688.00 Eve Trakway Limited
Trackway, Fencing, Stage Barriers
£17,000.00 Eve Trakway Limited
Trackway, Fencing, Stage Barriers
£1,710.72 Eve Trakway Limited
Trackway, Fencing, Stage Barriers
£2,129.40 Eve Trakway Limited
Trackway, Fencing, Stage Barriers
£2,400.00 Eve Trakway Limited
Trackway, Fencing, Stage Barriers
£101.50 Eve Trakway Limited
Trackway, Fencing, Stage Barriers
£2,528.75 Eve Trakway Limited
Trackway, Fencing, Stage Barriers
£3,216.00 Eve Trakway Limited
Trackway, Fencing, Stage Barriers
£266.00 Ashtead Plant Hire Co Ltd
Hire of Bowser
£42.50 Ashtead Plant Hire Co Ltd
Van to tow Bowser
£2,495.00 Ashtead Plant Hire Co Ltd
Hire of 14 Tower lights
£701.25 Ashtead Plant Hire Co Ltd
Hire of 14 Tower lights
£960.00 Chubb Fire Limited
Fire extinguisher hire
£1,827.95 ID&C Ltd
Wristbands
£3,250.00 Roustabout Ltd
Big Top Marquee
£1,220.00 Squarewheels On Location Ltd
2 days winnebago hire @ £400
£962.50 Events kitchen
Hire charge for Events Kitchens.
-£1,017.00
Security Deposit Refund
£131,441.11
ASHFIELD SHOW TRANSACTIONS
EXPENDITURE
Value
Payee
Description
APPENDIX D(iv)
D103 - Printing & Stationery
Exp17
£163.35 Phase Print Limited
Car Park Tickets
£73.07 Phase Print Limited
Car Park Tickets
£59.55 ESPO
Velcro Display Hooks
£21.62 ESPO
Banqueting roll
£2.70 ESPO
Clipboards
£6.64 ESPO
Plastic Rulers
£2,967.00 Big Spark Publishing Limited
Ashfield Show magazine
£3,293.93
D200003 - Security Services
Exp18
£1,938.00 Security Dog Units (UK) Limited
Mobile CCTV plus Operators
£352.80 Showsec International Ltd
Static Guarding in SIA
£7,656.75 The Wayahead Group Ltd
Cost of See Ticket Transactions
£25,360.55 Showsec International Ltd
Security - ensuring only those with tickets
were on site
£8,115.00 Showsec International Ltd
Security - residents parking
£12,051.00 Major Events Security Services
Responsible for public order
£5,930.40 Nottinghamshire Police
Police Assistance
£380.00 Kings Armoured Security Services Li Cash collection
£61,784.50
D200008 - Payments to Contractors External
Exp19
£3,162.00 Werccrew
Labour to set up event
£5,680.50 Buntings (Agri) Ltd
Hire of Equipment
£108.00 Werccrew
1 person to take down show
£160.50 ICS Waste Management
Waste recycling collection
£9,111.00
D200009 - Payments to Contractors Internal
Exp20
£1,000.00
Ashfield District Council
Rider Expenses
-£998.05 Miscellaneous Petty cash
Re-coding of expenses
£300.00
Individual - photographer
Photographer
£956.00 Nottinghamshire County Council
Advertising and admin of temporary traffic order
£1,257.95
D200013 - Prizes
Exp21
£1,326.00 Ashfield District Council
Prize money for Horticultural Show
£140.00
Ashfield District Council
Charity stall cash prizes
£16.58 Showstoppers Ltd
Rosettes and trophies
-£142.00 Ashfield District Council
Returned cash from non claimed prizes
£1,340.58
D200014 - Licences
Exp22
£77.45 Johnston Publishing
Licensing variation public notice
£8,100.00 ADC
Original Licence fee
£3,439.86 Performing Rights Society Ltd
Performing Rights fees for show
£23.00 Ashfield District Council
Licensing
£11,640.31
ASHFIELD SHOW TRANSACTIONS
EXPENDITURE
Value
Payee
Description
APPENDIX D (v)
D200015 - Advertising
Exp23
£175.00 Graphic Results Ltd
Ashfield Show Logo - Branding
£200.00 Phase Print Limited
Ashfield Show Artwork only - Logo creative design
Mansfield & Ashfield Broadcasting
£999.80 Company Ltd
Airtime - 3/8 to 17/8
£653.53 Phase Print Limited
Flyers and posters
£992.67 Johnston Publishing
Mansfield/ Ashfield. Alfreton Chad, Mansfield Today, Dispatch
£600.00
Individual - Photographer
Photographer
£700.00 WebCatch
Design and build Ashfield Show web-site
£280.00 WebCatch
7 hours of changes to website
£80.00 WebCatch
Changes to website
£4,681.00
D201010 - Professional Services
Exp24
£569.25 Nottinghamshire County Council
Footpath Closure
£975.00 Cash & Traffic Management
Traffic Co-ordinator Assistant
£1,000.00 Cash & Traffic Management
Traffic Plan
£170.00 Cash & Traffic Management
Meetings
£1,950.00 Cash & Traffic Management
Traffic Management
£4,664.25
D201016 - Artiste Payments
Exp25
£3,500.00 Aries Entertainment
Ruth Lorenzo (X Factor)
£2,845.00 Aries Entertainment
ZU2 & Noasis
£700.00 Wildlife Displays
Wildlife Displays
£385.00 Peter Leadbeater
Chainsaw Carver
£2,110.25 Cyberstein Rob
Titan Robotic Characters
£2,415.00 C & C Events
Xtreme Trials
£2,100.00 James Butler
Stallions of Substance
£1,095.00 Essex Dog Display
Essex Dog Display Team
£1,995.00 Peter Johnson Entertainments Ltd
Vander Brothers wheel of death
£3,910.00 G Fisher
It’s a Knockout
£595.00 Peter Johnson Entertainments Ltd
Ridgeside Falconry
£160.00 Miss A D Boyle
Dance Performer
£2,000.00 Celebration Displays Limited
Firework Display
£80.00 Bruno Camacho
Dance Performer
£250.00 Bluejaks
Performer
£35.00 Mrs M Lowe
Judge Horticultural events
£250.00 Karen Gilmore
Performer 'Swansong'
£325.00 Rob Foster
Gardeners Question time
£25.00 Mr Mark Elliot
Judge Horticultural events
£185.00 Mr John Stirland
Judge Horticultural events
£800.00 Salsa Direct
Performer - Coco Express
£78.00 Starscreen
Performer
£100.00 Rebecca Dawson
Performing with 'We are Friends'
£1,050.00 Tim Rogers
Country Music Show
£3,400.00 Graham Fisher
Its a Knockout. Paid twice but repaid
-£3,400.00 G Fisher
See earlier transaction
£950.00 Dance4 Ltd
Stamping Ground
£42,000.00 Aries Entertainment
Sugababes
£2,000.00 Aries Entertainment
Sugababes
£71,938.25
ASHFIELD SHOW TRANSACTIONS
EXPENDITURE
Value
Payee
Description
APPENDIX D (vi)
D400001 - Hospitality
Exp 28
£62.00 SLM
Meeting Room hire at Festival Hall
Accommodation at Travel Lodge for
£722.00 Travel Lodge
Performers
Accommodation at Travel Lodge for
£363.00 Travel Lodge
Events Officer
£1,029.16
Petty Cash - Rider expenses
£2,176.16
D400002 - Refreshments
Exp29
£18.00 Canteen
Canteen June 09 drinks
£48.00 Canteen
Canteen July 09 sup covers
£3,465.66 Canteen
Food & Drink for Ashfield Show
£42.00 Canteen
Canteen sept 09 drinks
£3,573.66
G509 - Legal Services
Exp30
£249.97 Legal
Legal services June 2009
INCOME
J102002 - Sponsorship
Inc1
-£5,000.00 Tesco Stores Ltd
Sponsorship
J201 - Sales
Inc2
1,000.00 Black Diamond Explorers Scout Unit Car park help
600.00
Individual - Car Park help
Car park help
-3,400.00 Relish the thought
-2,960.00 Sales
Car park
-451.36 Sales
Programme sales
-5,211.36
J202 - Fees & Charges
Inc3
-£14,010.00 Various
Payments from traders
J203009 - Fairs & Circuses
Inc4
-£2,700.00 Various
Licence fee for funfair as Show
Document Outline
- EDMS AUDIT AGENDA
- Internal Audit Report - Ashfield Show
- Ashfield Show Report
- Appendices A and B Ashfield Show
- Appendix c
- Appendix D
