Common Good Fund Accounts

The request was partially successful.

Dear East Dunbartonshire Council,

Please treat this email as a Freedom of Information request.

It is now ten years since accounting guidance setting out how councils should account for Common Good assets was published.

https://www.cipfa.org/policy-and-guidanc...

In this context, I would be grateful if you could supply the following information from the council:

1. Common Good accounts for the council from 2007/08, 2012/13, and 2017/18. This should be supplied in Microsoft excel format, or another machine readable, open format. It should not be supplied in pdf format files.

2. The online location of all Common Good accounts for the council from 07/08 - 17/18.

3. An itemised breakdown of all debits from the Common Good account for the last three financial years, showing the recipient, and summary purpose of each debit. This should be supplied in Microsoft excel format, or another machine readable, open format. It should not be supplied in pdf format files.

4. An itemised list of any Common Good assets that have been sold or otherwise removed from the accounts in the last three financial years. This should show the revenue raised by the sale. In the case of assets that were otherwise removed from the Common Good fund, please provide a short summary explanation of why they were removed. This should be supplied in Microsoft excel format, or another machine readable, open format. It should not be supplied in pdf format files.

5. An itemised list of any Common Good assets that have been added to the register in the last three financial years. This should include the value of the asset and a description or location of the asset, and the date it was added. This should be supplied in Microsoft excel format, or another machine readable, open format. It should not be supplied in pdf format files.

6. An itemised list of any Common Good assets that are currently leased to other organisations, including other council departments or public sector bodies. This list should include summary details of the start and end date of the lease, the lease holder, and the annual revenue that is raised from the lease. This should be supplied in Microsoft excel format, or another machine readable, open format. It should not be supplied in pdf format files.

I look forward to hearing from you in due course.

Yours faithfully,

Ally Tibbitt

East Dunbartonshire Council

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East Dunbartonshire Council

2 Attachments

Thank you for your request for information. In answer to your enquiry I can
provide the following response on behalf of East Dunbartonshire Council

Common Good accounts for the council from 2007/08, 2012/13, and 2017/18.
This should be supplied in Microsoft excel format, or another machine
readable, open format. It should not be supplied in pdf format files.

Accounts for the Common Good Funds are published as part of the
Council's own accounts. These are published on the Council's website,
link as below, which contains the accounts for financial years 2012/13
to 2017/18. I attach the only copy we retain of the Council's accounts
for 2007/08.

https://www.eastdunbarton.gov.uk/council...

(See attached file: East Dunbartonshire Council 2007-08.pdf)

The Talbot Crosbie Bequest is also a charitable trust, regulated by
OSCR, and its accounts, presented on a receipts and payments basis, can
be found at the link above under Charitable Trusts Annual Accounts.

The online location of all Common Good accounts for the Council from
07/08 - 17/18.

Please refer to the above link.

An itemised breakdown of all debits from the Common Good account for the
last three financial years, showing the recipient, and summary purpose
of each debit. This should be supplied in Microsoft excel format, or
another machine readable, open format. It should not be supplied in pdf
format files.

For 2015/16, the expenditure under the General Common Good referred to
the transfer of the William Watson Mackay Charitable Trust. The
expenditure under Talbot Crosbie was £11,000 on grants to community
organisations, published in the charitable trust's accounts, £6,000 on
investment management fees and a £48,000 entry relating to the change in
value of the investment portfolio.

2016/17 expenditure for Talbot Crosbie was £15,000 on grants and £6,000
on investment fees.

2017/18 expenditure for Talbot Crosbie was £12,000 on grants, £6,000 on
investment fees, a £15,000 entry relating to the net cost of investments
and a £23,000 entry relating to the change in value of the investment
portfolio.

An itemised list of any Common Good assets that have been sold or
otherwise removed from the accounts in the last three financial years.
This should show the revenue raised by the sale. In the case of assets
that were otherwise removed from the Common Good fund, please provide a
short summary explanation of why they were removed. This should be
supplied in Microsoft excel format, or another machine readable, open
format. It should not be supplied in pdf format files.

Huntershill House and Pavilion was sold in 2017/18. The revenue from
this sale was £140,000 which included £2,800 towards the Council's legal
expenses.

An itemised list of any Common Good assets that have been added to the
register in the last three financial years. This should include the
value of the asset and a description or location of the asset, and the
date it was added. This should be supplied in Microsoft excel format, or
another machine readable, open format. It should not be supplied in pdf
format files.

The Toilets in Lennox Park, Milngavie were added in 2015/16, Net Book
Value £23,000 at 31 March 2018.

4 small industrial units at 18 Strathblane Road, Milngavie were added in
2017/18, Net Book Value £400,000 at 31 March 2018.

An itemised list of any Common Good assets that are currently leased to
other organisations, including other council departments or public
sector bodies. This list should include summary details of the start and
end date of the lease, the lease holder, and the annual revenue that is
raised from the lease. This should be supplied in Microsoft excel
format, or another machine readable, open format. It should not be
supplied in pdf format files

(See attached file: Common Good Leases.xlsx)

If you are dissatisfied with the way in which East Dunbartonshire
Council responded to your request, you are entitled to require the
Council to review its decision. The review will be handled by staff who
were not involved in the original decision. Please note that in order
for a review to take place you must:

· Lodge a written requirement for a review within 40 working days of
the date of this letter
· Include a correspondence address and a description of the original
request and the reason why you are dissatisfied.
· Address your request to the Freedom of Information Officer:

Stephen Armstrong
Freedom of Information/Data Protection Officer,
East Dunbartonshire Council,
Telephone No. 0141-578 8057
[East Dunbartonshire Council request email]

The review will be handled by staff who were not involved in the original
decision. You will receive notice of the results of the review within 20
working days of receipt of your request. The notice will state the
findings of the review as well as details of how to appeal to the Scottish
Information Commissioner if you are still dissatisfied with the Council?s
response. You must request an internal review by the Council before a
complaint can be directed to the Scottish Information Commissioner.

Yours sincerely

Andrew Cupples
Principal Accountant
East Dunbartonshire Council
T: 0141 578 8338
E: [email address]
W: http://www.eastdunbarton.gov.uk
DISCLAIMER:
This email and any files transmitted with it are intended for the use of the individual or entity to whom they are addressed. It may contain information of a confidential or privileged nature.

If you have received this email in error please notify the originator of the message and destroy the e-mail.

East Dunbartonshire Council can not be held responsible for viruses, therefore please scan all attachments.

Any personal data contained in email communications with East Dunbartonshire Council will be processed in accordance with the General Data Protection Regulations 2016/679 ("GDPR") and all other relevant national data protection laws.

Further information detailing how East Dunbartonshire holds and uses personal information and copies of privacy notices used throughout the Council are available on our website at:
https://www.eastdunbarton.gov.uk/council...

The Council?s Data Protection Officer can be contacted at [email address] or on Tel: 0300 123 4510.

The views expressed in this message are those of the sender and do not necessarily reflect those of East Dunbartonshire Council who will not necessarily be bound by its contents.