An Evaluation of Local Authority Antisocial Neighbour Noise Nuisance Services

APPENDIX B FINANCIAL INFORMATION

Financial analysis - source data

1 The financial analysis is compiled from data provided by the Scottish Executive and each LA for the period covering 2004/05 and 2005/06. The value for money assessment requires a detailed breakdown of expenditure. However, the majority of the audited accounts supplied to DTZ by the Scottish Executive did not contain the required level of detail to undertake a value for money assessment. With approval from the Scottish Executive, DTZ approached those LAs where more detailed information was required - this involved submission of a proforma to each LA against which a detailed breakdown of expenditure was provided.

2 This exercise resulted in some Local Authorities submitting expenditure breakdowns that are inconsistent with the audited account information held by the Scottish Executive. The inconsistencies amount to expenditure of £21,612 over that indicated in the audited accounts. The scope of this evaluation does not stretch to an audit of expenditure against grant claims, but future requests for audited accounts from the Scottish Executive should set out the breakdown of information required (in line with this evaluation) to assist in future VFM evaluations.

3 Summary Table 1 and Summary Table 2, provide a comparison of the financial information provided by the Scottish Executive and each LA for the period 2004-2006. Comparing Summary Table 1 and Summary Table 2 reveals the inconsistencies in the financial information that exist for each LA in relation to the Scottish Executive data.

Summary Table 1

Summary Table 2

4 Summary Table 3 sets out summary financial data provided by the Local Authorities, and the following then set out detailed explanation of costs by each Local Authority.

Summary Table 3 ¹⁰

image of Summary Table 3