Non-current assets details

Jenni Gwynne made this Rhyddid Gwybodaeth request to Avon Fire and Rescue

This request has been closed to new correspondence from the public body. Contact us if you think it ought be re-opened.

Roedd y cais yn llwyddiannus.

Dear Avon Fire and Rescue Service,
Thank you AFRS for providing sight of accounting records for 2016/17 during the period each year when residents of the area you cover are entitled to such access, before the accounts have been finalised, as part of the transparency process.

Having looked through the Asset Register details provided to me I would like some further details please.

• Please could you let me know how capital expenditure on existing assets (“enhancements”) is recorded in the Asset Register. Is it added to the Purchase Cost or is it recorded separately? If recorded separately please could I have details as at 31/03/17, i.e. showing the balances for each asset as at that date.

• Please could I have details, i.e. showing the amounts for each asset, of depreciation to date for Assets held or disposed of in 2016/17.

• Please could you let me know how impairments are dealt with. Am I correct in thinking that impairments which represent a reversal of previous upward revaluations appear in the accounts Non-Current assets table as negative revaluations of “cost”. And impairments over and above any revaluation reserve amount appear in the lower part of the table together with depreciation?

• Could you also let me know if impairments (over and above any revaluation reserve amount) which I understand are included in the income and expenditure account, are recorded in the Impairment Reserve in the asset register?

• Please could I have details, i.e. showing the amounts for each asset, of any impairments of assets balances as at 31/3/08 (the year the Revaluation Reserve came into being).

• Please could I have details, i.e. showing the amounts for each asset, of depreciation to date on assets as at 01/04/2007.

• Am I correct in my understanding that due to requests from AFRS senior management the proposed internal audits of Investing for the Future programme and Capital transactions for the year 2016/17 (and perhaps earlier years) did not take place and so no assessment could be made of these areas in the 2016/17 internal audit?

• Please could you provide the internal audit report for 2016/17 as I am unable to find this on your website

Yours sincerely,

Jenni Gwynne

Freedom of Information Act & Data Protection Requests, Avon Fire and Rescue

1 Atodiad

Dear Ms Gwynne

 

I write to acknowledge your email dated 16.10.2017 requesting information
regarding Avon Fire Authority’s non-current assets details.

 

Your request will be dealt with under the terms of the Freedom of
Information Act 2000 and you will receive a response within the statutory
timescale of 20 working days as defined by the Act, from the date of
receipt subject to the information not being exempt or containing a
reference to a third party. In some circumstances Avon Fire & Rescue
Service may be unable to achieve this deadline. If this is likely you will
be informed and given a revised date at the earliest opportunity.

 

Guidance about how we deal with requests for information can be located on
our [1]website, however in the meantime, thank you for your interest in
Avon Fire & Rescue Service.

 

Kind regards

 

 

Joanna Warren
Data Protection Co-ordinator (Mon-Thurs), Corporate Services
Avon Fire & Rescue Service
Telephone: 0117 926 2061 Extension: 302
Mobile:
[2]www.avonfire.gov.uk
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Freedom of Information Act & Data Protection Requests, Avon Fire and Rescue

1 Atodiad

Dear Ms Gwynne

 

I am writing to confirm that the internal audit report for 2016/17 is now
available on our website
[1]https://www.avonfire.gov.uk/documents/ca....

 

We are currently working on the rest of your request will be back in touch
within the given FOIA timescale.

 

In the meantime, thank you for your interest in AF&RS.

 

Kind regards
 

Joanna Warren
Data Protection Co-ordinator (Mon-Thurs), Corporate Services
Avon Fire & Rescue Service
Telephone: 0117 926 2061 Extension: 302
Mobile:
[2]www.avonfire.gov.uk
Working smoke alarms save lives
Help save a tree - please do not print this email unless you really need
to.
[3]cid:image001.jpg@01D3472E.98C3E8C0

 

 

Freedom of Information Act & Data Protection Requests, Avon Fire and Rescue

4 Atodiad

Dear Ms Gwynne

 

I write in response to your request for information dated 16.10.2017
requesting information regarding Avon Fire Authority’s non-current assets
details.

 

Your request for information has been dealt with under the terms of the
Freedom of Information Act 2000 (FOIA) and I can confirm that Avon Fire &
Rescue Service holds the information falling within the description
specified within your request and has provided answers to each of your
questions.

 

Please therefore find our responses (in bold italics) to your questions
(your questions in blue type) below:

Having looked through the Asset Register details provided to me I would
like some further details please.

•       Please could you let me know how capital expenditure on existing
assets (“enhancements”) is recorded in the Asset Register. Is it added to
the Purchase Cost or is it recorded separately? If recorded separately
please could I have details as at 31/03/17, i.e. showing the balances for
each asset as at that date.

 

Any capital expenditure relating to existing assets in a year is added to
that asset separately and classified as an enhancement. Each change to an
asset is regarded as an ‘event’. Please find attached an excel
spreadsheet, which is report for AFA enhancement events during 2016/17
added to the asset register.

•       Please could I have details, i.e. showing the amounts for each
asset, of depreciation to date for Assets held or disposed of in 2016/17.

 

Please find attached excel spreadsheet for AFA Cumulative Depreciation as
at 31.03.2017.
•       Please could you let me know how impairments are dealt with. Am I
correct in thinking that impairments which represent a reversal of
previous upward revaluations appear in the accounts Non-Current assets
table as negative revaluations of “cost”. And impairments over and above
any revaluation reserve amount appear in the lower part of the table
together with depreciation?

 

Please find a summary as per the accounting policies in the AFA published
Statement of Accounts :

Impairment

Assets are assessed at each year-end as to whether there is any indication
that an asset may be impaired. Where indications exist and any possible
differences are estimated to be material, the recoverable amount of the
asset is estimated and, where this is less than the carrying amount of the
asset, an impairment loss is recognised for the shortfall.

Where impairment losses are identified, they are accounted for by:

• Where there is a balance of revaluation gains for the asset in the
Revaluation Reserve, the carrying amount of the asset is written down
against that balance (up to the amount of the accumulated gains).

• Where there is no balance in the Revaluation Reserve or an insufficient
balance, the carrying amount of the asset is written down against the
relevant service line(s) in the Comprehensive Income and Expenditure
Statement.

 

Where an impairment loss is reversed subsequently, the reversal is
credited to the relevant service lines in the Comprehensive Income and
Expenditure Statement, up to the amount of the original loss, adjusted for
depreciation that would have been charged if the loss had not been
recognised.

•       Could you also let me know if impairments (over and above any
revaluation reserve amount) which I understand are included in the income
and expenditure account, are recorded in the Impairment Reserve in the
asset register?

Yes – the asset register records all movements on the impairment reserve
by asset.

•       Please could I have details, i.e. showing the amounts for each
asset, of any impairments of assets balances as at 31/3/08 (the year the
Revaluation Reserve came into being).

Please find attached an excel spreadsheet showing AFA impairments at
31.03.2008 by asset (along with AFA depreciation at 01.04.2007).

•       Please could I have details, i.e. showing the amounts for each
asset, of depreciation to date on assets as at 01/04/2007.

 

As per above, please find attached an excel spreadsheet showing AFA
depreciation at 01.04.2007 by asset (along with AFA impairment at
31.03.2008).

You may find our current fleet lists useful (which are available on our
website [1]https://www.avonfire.gov.uk/documents/ca... )
as these provide fleet asset number and vehicle type.

•       Am I correct in my understanding that due to requests from AFRS
senior management the proposed internal audits of Investing for the Future
programme and Capital transactions for the year 2016/17 (and perhaps
earlier years) did not take place and so no assessment could be made of
these areas in the 2016/17 internal audit?

 

The Capital Accounting audit has taken place and the draft report is
awaiting management comment.  The Investing for the Future Programme was
cancelled, however this audit is scheduled to take place in the 2017-18
audit calendar.

•       Please could you provide the internal audit report for 2016/17 as
I am unable to find this on your website

 

The AFA Internal Audit Report  is now available via the AF&RS website
[2]https://www.avonfire.gov.uk/documents/ca...

 

I hope that you find the above/attached information useful.

 

Guidance about how we deal with requests for information can be located on
our [3]website.  AF&RS retain request correspondence for the current
financial year plus 3 years.

 

If you are unhappy with the way your request for information has been
handled, you can request an internal review by writing to the Data
Protection Officer,  Avon Fire & Rescue Service, Police & Fire
Headquarters, PO Box 37, Valley Road, Portishead, Bristol BS20 8JJ,
telephone 0117 9262061, or by emailing [4][Avon Fire and Rescue Service request email].

 

If you remain dissatisfied with the handling of your request or complaint,
you have the right of appeal to the Information Commissioner at: The
Information Commissioner’s Office, Wycliffe House, Water Lane, Wilmslow,
Cheshire, SK9 5AF, telephone 0303 123 1113 (local rate) or 01625 545 745.
 Website [5]www.ico.org.uk. There is no charge for making an appeal.

 

Thank you for your interest in Avon Fire & Rescue Service.

 

Kind regards

 

 

Joanna Warren
Data Protection Co-ordinator (Mon-Thurs), Corporate Services
Avon Fire & Rescue Service
Telephone: 0117 926 2061 Extension: 302
Mobile:
[6]www.avonfire.gov.uk
Working smoke alarms save lives
Help save a tree - please do not print this email unless you really need
to.
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dangos adrannau a ddyfynnir

Dear Freedom of Information Act & Data Protection Requests/
Dear Avon Fire & Rescue Service
Thank you for the information provided, however regarding enhancements….third time lucky I hope.
During the period when residents of the area covered by Avon Fire are entitled to request sight of the accounting records, I asked (along with other information) for details of the cost of non-current assets. As enhancements are part of the cost of non-current assets as included in the financial accounts I would have expected to get this information, but apparently I didn’t.
I then through whatdotheyknow specifically requested cumulative enhancements figures for each non-current asset held or disposed of in the financial accounting year 2016/17.
You have just provided details of enhancements for one year, which I already have.
Please provide the total enhancements and depreciation, revaluations, impairments etc on those enhancements, covering the life of the asset up to 31 March 2017, for each individual asset that was held, purchased or disposed of in the 2016/17 accounts. If it is easier please provide these details for each enhancement “event” for each asset.
Can you then confirm that the purchase cost as per the asset register plus the enhancement costs would give me the total cost which I originally requested.
Could you also let me know when the results of the delayed 2016/17 Capital audit (4 days allocated for this per Internal Audit plan), which apparently has been in progress since June “and not anticipating an adverse outcome” according to the report by Phil Eaves from Internal Audit, Bristol City Council, made to Avon Fire Authority’s Audit, Governance and Ethics Committee of 16 June, will be made public?
Yours sincerely

Jenni Gwynne

Yours sincerely,

Jenni Gwynne

Freedom of Information Act & Data Protection Requests, Avon Fire and Rescue

1 Atodiad

Dear Ms Gwynne

 

I write to confirm receipt of your email below dated 10.11.2017, which we
will process under the terms of the Freedom of Information Act.

 

We will be back in touch with you in due course regarding our response.

 

Kind regards
 

Joanna Warren
Data Protection Co-ordinator (Mon-Thurs), Corporate Services
Avon Fire & Rescue Service
Telephone: 0117 926 2061 Extension: 302
Mobile:
[1]www.avonfire.gov.uk
Working smoke alarms save lives
Help save a tree - please do not print this email unless you really need
to.
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dangos adrannau a ddyfynnir

Dear Freedom of Information Act & Data Protection Requests,

Please may I have an urgent response containing the missing information. it has been 30 working days since I originally requested all the information via whatdotheyknow, and it was two weeks ago that I contacted you regarding the missing information and you have not responded as to why I have not yet received the enhancements information which I was obviously expecting to receive, as it makes up the total purchase cost of assets ( previously requested in August but it was past the deadline for public access to the accounting records by the time I realised this information was missing).

I don't wish to have to complain to the Information Commissioner.

Yours sincerely,

Jenni Gwynne

Freedom of Information Act & Data Protection Requests, Avon Fire and Rescue

1 Atodiad

Dear Ms Gwynne

 

We are still working on your request for information and aim to provide
you with the data by the end of the week.

 

Please note that we were of the understanding that we provided you with
all the information you requested as follows  If recorded separately
please could I have details as at 31/03/17, i.e. showing the balances for
each asset as at that date.

 

As per your email dated 16.10.2017, it was our understanding that you were
requesting this information up until the date of the 31.03.2017 and not
for each separate  financial year.  In your further email dated 10.11.2017
it was your intention to receive total enhancements and depreciation,
revaluations, impairments  etc on those enhancements, covering the life of
the asset up to 31 March 2017, for each individual asset that was held,
purchased or disposed of in the 2016/17 accounts…which was not made clear
in your original request, however, in order to be helpful, we are working
on trying to extract this information for you.

 

Should you wish to discuss your request, please contact me on the number
below or provide your telephone number so I can call you to discuss.  I am
in the office tomorrow, Wednesday and Thursday.

 

Kind regards

 

Joanna Warren
Data Protection Co-ordinator (Mon-Thurs), Corporate Services
Avon Fire & Rescue Service
Telephone: 0117 926 2061 Extension: 302
Mobile:
[1]www.avonfire.gov.uk
Working smoke alarms save lives
Help save a tree - please do not print this email unless you really need
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dangos adrannau a ddyfynnir

Dear Freedom of Information Act & Data Protection Requests,

Thank you for your reply, I did try to make myself as clear as possible in my original request, full paragraph quoted below:

"Please could you let me know how capital expenditure on existing assets (“enhancements”) is recorded in the Asset Register. Is it added to the Purchase Cost or is it recorded separately? If recorded separately please could I have details as at 31/03/17, i.e. showing the balances for each asset as at that date".

My request hasn't changed, and what you originally thought I was asking for was correct but you didn't give me the enhancement figures as at 31/03/17, you gave me enhancement details for one year. So I have tried to be even more explicit, as I just want to know the total cost of assets.

I am not requesting figures for each financial year, as per my original request I require cumulative balances.

Also, when you provided the enhancements made in 2016/17 you explained that every time money is spent on an asset a separate records is created. This seems an extremely complicated way of doing things to me, but (as previously explained) having been trying since August to be given the TOTAL PURCHASE COST of assets I have been as specific as possible in trying to explain what I want as I don't want to later find that there is additional depreciation, revaluations and impairments specifically on enhancements that is recorded separately from the figures that are shown against the original asset in the asset register.

I am glad I should by the end of the week have the information which was in my original request and thank you for the invitation to discuss this over the phone, which if I can make time for I will do.

Yours sincerely,

Jenni Gwynne

Freedom of Information Act & Data Protection Requests, Avon Fire and Rescue

8 Atodiad

Dear Ms Gwynne

 

Further to your request for financial information concerning the Avon Fire
Authority Asset Register, please find our response below.  I have also
attached our previous response and other correspondence for information.

 

Your request has been processed under the Freedom of Information Act 2000
and I can confirm that the Service holds the majority of the information
being requested. Please appreciate that the information that you are
requesting is not readily extracted from the Asset Register and due to
temporary resource implications within the finance department, expertise
to gather this information is limited and we therefore had to assign the
work generated by your request to an external contractor (who is only on
site once/twice a week), as well as other financial tasks they have been
commissioned to do.  As explained in my earlier email dated 27.11.2017,
 we were satisfied that we provided you with the information that you
originally requested in our email dated 09.11.2017 and at any point, it
was not our intention to not supply you with the information being
requested.

 

Question as at 13.11.2017  - Please provide the total enhancements and
depreciation, revaluations, impairments  etc on those enhancements,
covering the life of the asset up to 31 March 2017, for each individual
asset that was held, purchased or disposed of in the 2016/17 accounts. If
it is easier please provide these details for each enhancement “event” for
each asset.

Please find attached an analysis of the Asset register showing the
enhancements, revaluations and associated depreciation by individual
asset.  Depreciation is calculated on the entire value of the asset, so
depreciation specifically on enhancements cannot be identified.   

 

The breakdown detail is only available since the conversion to using this
asset register in 2010 – balances at that point were rolled forward and
incorporated as opening balances so a breakdown prior to this date is not
available.

 

The summary analysis shows that the purchase cost plus enhancements plus
revaluations less disposals equates to the asset value shown in the
accounts. All of these events associated with each asset are also shown in
the additional tabs.

 

Question as at 13.11.2017: Can you then confirm that the purchase cost as
per the asset register plus the enhancement costs would give me the total
cost which I originally requested.  For those assets acquired from 2010,
the answer would be YES.  For those assets that were brought into the
register, the answer is NO because the cost at 2010 was assumed to be the
gross value which would of included revaluations prior to that date. (for
historic assets, such as AF&RS premises, we do not hold accurate cost
information prior to 2010). The Fire Authority is required to account on a
current cost accounting basis and not a historic cost basis.

 

Could you also let me know when the results of the delayed 2016/17 Capital
audit (4 days allocated for this per Internal Audit plan), which
apparently has been in progress since June “and not anticipating an
adverse outcome” according to the report by Phil Eaves from Internal
Audit, Bristol City Council, made to Avon Fire Authority’s Audit,
Governance and Ethics Committee of 16 June, will be made public?

This report is scheduled to go before the Avon Fire Authority’s Audit,
Governance and Ethics Committee in their meeting of the 23.02.2018, where
papers will be published on the AF&RS website.

 

I hope that you find the above information useful.

 

Given our current constraints, we have tried to meet your request as best
as we can, however, if you are still unhappy with the way your request for
information has been handled, you can request an internal review within 40
working days of us issuing the response.  Please submit requests in
writing, including your grounds for a review, to the Clerk to the Fire
Authority,  Avon Fire & Rescue Service, Police & Fire Headquarters, PO Box
37, Valley Road, Portishead, Bristol BS20 8JJ, telephone 0117 9262061, or
by emailing [1][Avon Fire and Rescue Service request email].

 

If you remain dissatisfied with the handling of your request or complaint,
you have the right of appeal to the Information Commissioner at: The
Information Commissioner’s Office, Wycliffe House, Water Lane, Wilmslow,
Cheshire, SK9 5AF, telephone 0303 123 1113 (local rate) or 01625 545 745.
 Website [2]www.ico.org.uk. There is no charge for making an appeal.

 

Kind regards

 

 

Joanna Warren
Data Protection Co-ordinator (Mon-Thurs), Corporate Services
Avon Fire & Rescue Service
Telephone: 0117 926 2061 Extension: 302
Mobile:
[3]www.avonfire.gov.uk
Working smoke alarms save lives
Help save a tree - please do not print this email unless you really need
to.
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dangos adrannau a ddyfynnir

Freedom of Information Act & Data Protection Requests, Avon Fire and Rescue

8 Atodiad

Dear Ms Gwynne

 

Sorry that I missed your telephone call yesterday at 4.25pm. 
Unfortunately you did not leave a return number that I could call you back
on.

 

Just to confirm that the new spreadsheet that I have sent is the
cumulative for enhancements as at 2016/17.

 

Should you require any further assistance, I am in the office today and
then again on Monday at the below telephone number.

 

Kind regards
 

Joanna Warren
Data Protection Co-ordinator (Mon-Thurs), Corporate Services
Avon Fire & Rescue Service
Telephone: 0117 926 2061 Extension: 302
Mobile:
[1]www.avonfire.gov.uk
Working smoke alarms save lives
Help save a tree - please do not print this email unless you really need
to.
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dangos adrannau a ddyfynnir

Gadawodd Jenni Gwynne anodiad ()

The final communication in this request contains 8 attachments. The important one is the last one (buried below, among other info, three copies of the communications in this request, which can be seen anyway!) The column containing the £33 million difference between purchase cost of assets and cost per the published accounts, which I query in my next request, is on the last tab "Asset Register 2009" column B.