Common Good Fund Accounts

Ally Tibbitt made this Freedom of Information request to Perth and Kinross 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 Perth and Kinross Council of their handling of this request.

Dear Perth and Kinross 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

FOI - Generic Email Account, Perth and Kinross Council

Dear Mr Tibbitt

 

Freedom of Information (Scotland) Act  2002

Request for Information – Common Good Fund Accounts

 

I acknowledge receipt of your request for information dated 4 March 2019.

 

I understand that the information you seek is:-

 

Background

 

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...

 

Questions

 

Please supply the following information from the council, in one of the
following formats if possible:

 

Microsoft excel format, or another machine readable, open format.

 

 1. Common Good accounts for the council from:

a)    2007/08

b)    2012/13

c)    2017/18.

 

 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:

a)    the recipient

b)    summary purpose of each debit.

 

 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. 

 

 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:

a)    The value of the asset and a description or

b)    Location of the asset, and the date it was added.

 

 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:

a)    summary details of the start and end date of the lease

b)    the lease holder

c)    the annual revenue that is raised from the lease

 

I am currently dealing with your request and will issue my response no
later than 1 April 2019 which is 20 working days as permitted in terms of
section 10(1) of the above legislation.

 

If you do not agree with my interpretation of your request you should
contact me immediately.

 

Please use the reference Number ATI 2019 03 04 003 in any future
correspondence relating to this request.

 

Yours sincerely

 

Information Officer

Information Compliance Team

Legal & Governance Services

Corporate and Democratic Services

2 High Street

Perth

PH1 5PH

 

Telephone 01738 477950

 

 

HOW WE USE YOUR PERSONAL INFORMATION

 

The information provided by you will be used by Perth & Kinross Council to
process your request for information.  The information will not be
disclosed to third parties.

 

For further information, please look at our website
[2]www.pkc.gov.uk/dataprotection; email [3][email address] or
phone 01738 477933.

 

 

 

 

 

 

 

Please update all email addresses (ending @pkc.gcsx.gov.uk) to @pkc.gov.uk
as Perth and Kinross Council is withdrawing all GCSX email addresses on
25th March 2019.

Securing the future... - Improving services - Enhancing quality of
life - Making best use of public resources.

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Requests to Perth & Kinross Council under the Freedom of
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Information Team - email: [4][Perth and Kinross Council request email]

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General enquiries and requests under the Freedom of Information (Scotland)
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Securing the future... - Improving services - Enhancing quality of
life - Making best use of public resources.

References

Visible links
1. https://www.cipfa.org/policy-and-guidanc...
2. http://www.pkc.gov.uk/dataprotection
3. mailto:[email address]
4. mailto:[Perth and Kinross Council request email]
5. mailto:[email address]
6. mailto:[email address]
7. mailto:[email address]

FOI - Generic Email Account, Perth and Kinross Council

4 Attachments

Dear Mr Tibbitt

 

Freedom of Information (Scotland) Act 2002

Request for Information – Common Good Fund Accounts

 

I refer to your request for information dated 04 March 2019.

 

The information you requested was:-

 

Background

 

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...

 

Questions

 

Please supply the following information from the council, in one of the
following formats if possible:

 

Microsoft excel format, or another machine readable, open format.

 

 1. Common Good accounts for the council from:

a)    2007/08

b)    2012/13

c)    2017/18.

 

 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:

a)    the recipient

b)    summary purpose of each debit.

 

 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. 

 

 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:

a)    The value of the asset and a description or

b)    Location of the asset, and the date it was added.

 

 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:

a)    summary details of the start and end date of the lease

b)    the lease holder

c)    the annual revenue that is raised from the lease

 

Response 

 

In relation to the above, I have been advised of the following;

 

1.    I have to advise that the information you have requested is subject
to an exemption in terms of section 25(1) of the Freedom of Information
(Scotland) Act 2002 in as much as the information can be reasonably
obtained other than by requesting it under section 1(1) of the Act.

 

I am advised that accounts for the Common Good Fund are included within
the Council’s Annual Accounts and are available at the following link -  
[2]https://www.pkc.gov.uk/article/15499/Ann...

 

2.    Please see link provided for question 1.

 

I have also been advised that in addition, the final outturn for each
financial year is reported to the Common Good Committees – reports for
Common Good Committees can be found at the following link -
[3]https://perth-and-kinross.cmis.uk.com/pe...

 

Reports prior to May 2016 are available at the following link -
[4]https://www.pkc.gov.uk/pastcommitteepapers

 

3.    Please find attached workbooks which provide data for property and
supplies & services costs for each Common Good Fund.

 

Included at the end of each workbook is a Financial Assistance spreadsheet
which provides a note of funding awards to individuals and community
groups. Note that the data within this spreadsheet represents the awards
approved by each Common Good Fund Committee and may not necessarily
reflect the actual amount claimed and paid.

 

4.    No assets were sold or removed from the Common Good Funds during the
last three financial years.

 

5.    No assets were added to the Common Good Funds during the last three
financial years.

 

6.    Spreadsheet attached showing rental agreements for Common Good
Funds.

 

You have a right to request a review of the Council’s decision. Click
[5]here to view a copy of our information leaflet which explains how to do
this. If you remain dissatisfied after the Council has carried out its
review, you can appeal [6]online to the Scottish Information Commissioner

 

Should you require any further explanation or assistance please do not
hesitate to contact me.

 

Yours sincerely

 

Information Officer

Information Governance Team

Legal & Governance Services

Corporate and Democratic Services

2 High Street

Perth

PH1 5PH

 

Telephone 01738 477950

 

 

 

 

 

Perth and Kinross Council will cease to use GCSX email addresses on 25th
March 2019 ahead of UK Cabinet office withdrawing all GCSX email
addressing on 31st March 2019.

Please use only @pkc.gov.uk after 25th March 2019 as no @pkc.gcsx.gov.uk
emails will be delivered to recipients.

show quoted sections

Dear Perth and Kinross Council,

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

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

The links supplied do not include the 2007/08 accounts for the Common Good fund. Please could you supply the requested information. Specifically, I am looking for information on the Net Asset Value of the fund at the end of the 07/08 financial year.

I look forward to hearing from you in due course.

Yours faithfully,

Ally Tibbitt