Common Good Fund Accounts

Ally Tibbitt made this Freedom of Information request to Scottish Borders 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.

The request was successful.

Dear Scottish Borders 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

Freedom of Information, Scottish Borders Council

Dear Ally Tibbitt

I acknowledge receipt of your request for information relating to the
above and shall respond within the relevant 20 working day period.

Yours sincerely

Information Management Team

Scottish Borders Council

0300 100 1800

[1][Scottish Borders Council request email]

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Freedom of Information, Scottish Borders Council

9 Attachments

Dear Ally Tibbitt

Further to your request for information under the Freedom of Information (Scotland) Act 2002 relating to the above I am now able to respond.

The following response was prepared and provided on behalf of Financial Services:
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.
Accounts for requested years are attached – as these are signed copies and to maintain the integrity of the information, these can only be provided in pdf format
2007-08 – pages 59-61 of SBC accounts (separate Common Good Fund accounts not published)
2012-13 – pages 81-83 of SBC accounts (separate Common Good Fund accounts not published)
2. The online location of all Common Good accounts for the council from 07/08 - 17/18.
The information that you requested is publically available and accessible by the following link, therefore we apply S25 of FOI(S)A 2002
https://www.scotborders.gov.uk/info/2005...
This site only contains accounts for the number of years that the Council is required to publish
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.
Files attached for 2017-18, 2016-17 and 2015-16
Some of the attached information has been redacted as this is third party personal information and is exempt from disclosure under S38(1)(b) of FOI(S)A 2002
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.
2017-18 - none
2016-17 – please see page 15 of the attached accounts
2015-16 - none
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.
2017-18 – please see page 17 of the attached accounts
2016-17 - none
2015-16 – please see page 15 of the attached accounts
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.
As attached, some of the attached information has been redacted as this is third party personal information and is exempt from disclosure under S38(1)(b) of FOI(S)A 2002.
I should advise that you have a right to request a review within 40 working days from the date we respond to your request. You should either e-mail [Scottish Borders Council request email]<mailto:[Scottish Borders Council request email]> or write to the Information Manager, Scottish Borders Council, Council HQ, Newtown St. Boswells TD6 0SA.

If after the Council’s FOI Advice Group have considered your review and you are still not happy with the decision you then have a right to appeal to the Office of the Scottish Information Commissioner, you do this either by visiting http://www.itspublicknowledge.info/Appeal or by post to: Kinburn Castle, Doubledykes Road, St. Andrews, fife KY16 9DS.

Yours sincerely

for the
Information Management Team
Scottish Borders Council
Newtown St Boswells
TD6 0SA
E mail: [email address]
Tel: 0300 100 1800

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