Common Good Fund Accounts

Ally Tibbitt made this Freedom of Information request to Fife Council as part of a batch sent to 32 authorities

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

Waiting for an internal review by Fife Council of their handling of this request.

Dear Fife 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

Fife Council

Dear Ally Tibbitt

FREEDOM OF INFORMATION (SCOTLAND) ACT 2002 – REQUEST FOR INFORMATION

Thank you for your information request received on 04/03/2019 10:17 our ref: 26139. This is being dealt with in terms of the Freedom of Information (Scotland) Act 2002.

We are presently assessing your request and may be in touch soon to ask for further clarification or to offer advice and assistance if we are not able to fulfil your request in its present form.

The legislation allows us up to 20 working days from the date that we receive a valid request, including any clarification we require, to make a final response. We will be in touch within 20 working days of receipt of your initial request to provide our response or to seek clarification where necessary. We hope to provide you with the information you are looking for at an earlier date where possible.

Yours sincerely

Deborah McKay
Information Officer

Deborah Mckay, Fife Council

1 Attachment

Dear Ally Tibbitt,

 

FREEDOM OF INFORMATION (SCOTLAND) ACT 2002 – REQUEST FOR INFORMATION

 

I refer to your email dated and received 04/03/2019 10:17, our ref 26139. 

 

I am pleased to enclose the information you requested and trust that it
meets your requirements.

 

*information request*

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

[1]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.

Common Good do not have their own set of Accounts, they are pages in Fife
Council Accounts. 

Please see Appendix 1 for 2012/13 pages & Appendix 2 for 2017/18 pages.

We are unable to provide you with 2007/08 in terms of Section 17 – no
information held.  This information is not held as it is outwith the
retention period of current year plus 6 years.

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

Accounts retained as per the retention schedule can be found in Fife
Council’s accounts using the following link:

[2]https://www.fifedirect.org.uk/topics/ind...

 

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.

Please see attached information in Appendix 3 2015/16, Appendix 4 2016/17
and Appendix 5 2017/18.

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.

Investment bond/fund valued at £458.89 sold for £459 in 2016/17.

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.

Purchase of Investment bonds/funds £917,000 in 2015/16, to invest balances
held.

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.

From 1 April 2014 Common Good entered into an arrangement with Fife
Council to manage various land and buildings assets which are used and
actively managed by the Council but whose ownership has been confirmed as
Common Good. The agreement is considered to have the substance of a lease
under IFRIC4 where the Council has assumed the risks and rewards from
these properties and therefore is accounted as a finance lease. The
agreement is on a full repairs basis by the Council at a peppercorn rental
(i.e. a rent at very low or nominal value). These properties which apply
to all three years (2015/16, 2016/17, 2017/18) are detailed in Appendix 6.

 

Common Good Properties Rented to organisations outwith Fife Council are
listed in Appendix 7.

 

 

If you are not satisfied with the way we have handled your request, you
have the right to request a review of the decision. Please write to: Head
of Legal Services, Finance & Corporate Services, Fife House, North Street,
Glenrothes, KY7 5LT or e-mail to [email address]. The law provides
for you to make this request up to 60 working days from when we received
your enquiry or 40 working days from when you receive this correspondence
whichever is the later date. Where the outcome of the review fails to
resolve the matter to your complete satisfaction you have the right to
apply to the Scottish Information Commissioner for a
decision.www.itspublicknowledge.info/Appeal

 

Fife Council will consider and seek to resolve any request to the Head of
Legal Services that falls outside these time scales.

 

Yours sincerely

 

Deborah McKay

Information Management & Requests

Communities Service

1^st Floor, Fife House

North Street

GLENROTHES

Fife 

KY7 5LT

 

Tel: 03451 555555 x 441266

 

 

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References

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1. https://www.cipfa.org/policy-and-guidanc...
2. https://www.fifedirect.org.uk/topics/ind...
3. http://www.fifedirect.org.uk/privacy

Dear Fife Council,

Please pass this on to the person who conducts Freedom of Information reviews.

I am writing to request an internal review of Fife Council's handling of my FOI request 'Common Good Fund Accounts'.

I note that information on the Net Asset Value of the Common Good fund in 07/08 has not been supplied. Whilst I understand that this information may not be published online, it seems unlikely that the council does not hold this information.

I look forward to hearing from you in due course.

Yours faithfully,

Ally Tibbitt