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Waverley Borough Council Committee System - Committee Document

Meeting of the Executive held on 02/12/2003
Recreation Facilities




H:\Finance\Administration\jtodd\Accountancy\Comgrec.doc
Annexe 4

RECREATION FACILITIES



Waverley’s 2002/3 net expenditure on recreation facilities
(excluding support costs but including an element of administration costs) 692,060

Population of Waverley (as per 2001 census) 115,665

Less population of Parishes which provide recreational facilities:

Alfold
1,046
Bramley
3,341
Chiddingfold
2,882
Churt
1,098
Cranleigh
11,241
Dunsfold
930
Elstead
2,457
Ewhurst
2,391
Frensham
1,677
Hambledon
765
Thursley
654
Witley
7,703
Wonersh
3,297
39,482
76,183



Cost per head of population as used for the purposes of calculating compensatory grant to each parish which provides recreation facilities:-


692,060 x 50% = 4.54
76,183

As an example, the maximum grant payable to Ewhurst Parish Council is calculated as follows:

Ewhurst population of 2,391 x 4.54 = 10,855

Or 50% of the actual net expenditure incurred by the Parish on recreation facilities for the preceding year.

Ewhurst Parish Council estimated 2002/3 expenditure on recreation facilities = 14,000

50% of 14,000 = 7,000

Compensatory grant is lesser of the two amounts i.e. 7,000

CAPITAL EXPENDITURE
(On Recreation Facilities)


In addition to paying compensatory grant in respect of revenue expenditure, Waverley’s scheme also provides for payment of compensatory grant towards capital expenditure incurred by Parish Councils on recreation services. The grant in respect of capital expenditure is calculated at 50% of expenditure incurred by the Parish Council which is classified as capital expenditure, e.g., purchase of vehicles, land or improvement of buildings. 50% of such expenditure is reimbursed from revenue over a ten-year period. An example is shown below:-



Expenditure incurred by Parish Council in 2003/4
And included in 2003/4 precept:-
10,000
Financed:-50% by Parish
5,000
50% by Waverley spread over the next ten years (500 per annum) commencing in 2004/5
5,000
10,000




Note:- The compensatory grant in respect of capital expenditure is paid over a ten-year period regardless of how the Parish Council finances such expenditure.