Agenda

Including any notices of motion and any other items of business submitted as urgent for consideration at the meeting.

Members should declare any financial and non-financial interests they have in the items of business for consideration, identifying the relevant agenda item and the nature of their interest.

If any

Minute of the Finance and Resources Committee of 19 September 2024- submitted for approval as a correct record

Work Programme

Rolling Actions Log

Business Bulletin

Motion by Councillor Miller - Scottish Women' s Budget Group Report

“Committee:

1)       Thanks Scottish Women’s Budget Group (SWBG) for holding focus groups on gender budgeting during autumn 2023, thanks officers and elected members for participating, and thanks SWBG for preparing a report summarising the themes raised and recommendations for Council to take forward.

2)       Requests that the SWBG report and officers’ associated plans to implement changes answering the recommendations be reported to committee”

Motion by Councillor Staniforth - National Insurance Contributions for ALEOS

“Committee:

1)  Notes that in the Westminster budget National Insurance rose to 15% (from 13.8%) for employers and that the threshold for paying it lowered to salaries above £5000 (from £9100).

2)  Notes that the Scottish Government will receive additional funding from the Barnett formula as a result of this tax increase.

3)  Notes that it can, and should, be expected that the Scottish Government use at least part of that increase to fund councils such that paying the additional tax for their workforce is not an extra financial burden on those hard-pressed councils and provides full cost recovery.

4)  Notes that council-funded ALEOs, such as Edinburgh Leisure, will also see an increase in the amount of National Insurance they will pay as employers and that in the case of Edinburgh Leisure, as it employs a large number of part time staff, the lowering of the threshold for payment will be particularly burdensome.

5)  Therefore requests that the Finance and Resources convenor write to the Scottish Finance Minister and make representation to COSLA that, in addition to being funded enough to pay the extra tax for their own workforce, councils should be funded enough that they can also pass on to council funded ALEOs enough to pay the extra tax for their workforce.”

Motion by Councillor Staniforth - IJB Recovery Plan

“Notes:

1)  Third sector organisations face the risk of there being no grant funding available from the EIJB next year due to financial constraints;

2)  Many of these funded projects have been evaluated to be cost effective, but with most direct savings being realised by council services rather than the IJB despite them being delegated services;

3)  The IJB agreed on 1^st November to “hold discussions as soon as possible with NHS Lothian, the Council, and third sector organisations to consider alternative proposals for the long-term future of third-sector funding, mindful of the current financial position across the Scottish public sector and the need to meet EIJB objectives”

Additionally notes:

4)  The CFO of the IJB is unable to provide assurance for a breakeven position and the IJB is entering another recovery plan, despite considerable savings achieved over the past year;

5)  Since the joint motion passed by Finance & Resources Committee in January 2024, there has been greater collaboration between IJB and Council Committees and the IJB has developed a Medium Term Financial Plan to better forecast spending requirements as requested;

6)  The IJB passed a further proposal on 1^st November noting the structural deficit of £32m that the IJB was created with, and asking that partners “work collaboratively to produce proposals for increasing the IJB’s recurring funding to reduce the structural budget deficit ready for the financial year 25/26.”

Therefore

7)  Requests that officers engage fully in both of these discussions and provide business bulletin updates, and information to finance leads in between meetings, as required;

8)  Requests that work is done to determine where there is crossover between the projects funded by the IJB and projects funded through other Council grant schemes, both in terms of organisations and project focus;

9)  Requests that once there are options available for ways forward both in terms of third sector funding, and wider IJB funding arrangements, briefings are offered to parties in advance of budget setting.”

The Committee is requested under Section 50(A)(4) of the Local Government (Scotland) Act 1973 to exclude the public from the meeting for the following items of business on the grounds that they would involve the disclosure of exempt information as defined in Paragraphs 6, 8, 9, 10 and 14 of Part 1 of Schedule 7A of the Act.

Directorates Cyber Incident Response – Internal Audit Report Phased Implementation Plan – referral from the Governance, Risk and Best Value Committee