Fee income for May14 was 47K below expectations (YTD - 39k below budget).

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1 1 FINANCE REPORT MAY 2014 OVERVIEW & KEY ISSUES No major issues to date. Key headlines are: Data protection fee income is 39k (1.5%) below budget. This is not within our control however, we are still expecting to deliver 16.5m for year; 0.9m grant-in-aid has been received to date; Payroll costs are 65k (3%) below budget with agency staff covering permanent roles during recruitment phases; rates bill is 44k higher than anticipated. This may reduce as an appeal is currently in progress; No capital IS spend is recorded to date. Still expecting to spend the 3.7m budget although, following an analysis of planned project spend by Helen Heywood and Dave Wells, the capital/ revenue split is now forecast to be 0.7m capital and 3m revenue. The second budget version (BV2) is due in July 14. ET will need to consider and approve any budget adjustments in the forthcoming weeks (see section on budget changes below). INCOME Grant-in-aid for freedom of information activities The grant-in-aid available for drawdown over is 3.75M. This has been profiled as four quarterly tranches of 937.5K. The first tranche was drawn down and received in April14. Data Protection fees processed Fee income for May14 was 47K below expectations (YTD - 39k below budget). This income is difficult to predict. The budget has been split into monthly targets based on the current registrations forecast produced from

2 2 the ICE fee notification system. The budget figures do not include any increase in the original forecast fee income, which will be considered in July when the next budget version is due. 000 Budget Actual Variance 2014 April 1,273 1, May 1,327 1, Year to date 2,600 2, The fee income receipt mix is: 000 Cheque BACS Direct Debit Credit Cards Refund 2014 April 322(25%) 55(4%) 583(46%) 325(25%) (4)0% 2014 May 316(25%) 65(5%) 556(43%) 345(27%) (2)0% Year to date 638(25%) 120(5%) 1,139(44%) 670(26%) (6)0% Civil Monetary Penalties The current status of uncollected CMPs is: ISSUED IN DM Design Ltd 14,000 (remaining) ISSUED IN CMP Due date Status 15Apr13 Payment schedule agreed, 2k per week We Claim You Gain Ltd 100,000 14Jul13 Company gone into administration, unsecured debt. Full impairment provision in Financial Statements Nationwide Energy Services Ltd 125,000 14Jul13 Payment schedule agreed, will be paid in full over 6mths commencing Jun14 First Financial (UK) Ltd 175,000 17Jan14 Company suspended, decided to take no further action. Full impairment provision in , will cancel penalty in Jun14 ISSUED IN Amber UPVC Fabrications Ltd 50,000 1May14 Amber is to appeal to the Tribunal, seeking rescission of the notice or a reduction in the penalty

3 3 EXPENDITURE Spending controls The ICO is complying with the Cabinet Office Spending Controls Guidance v In addition, we are required to obtain specific MOJ approval for any IT or communications spend over 50k for individual projects. No such spend has occurred to date. Total staff costs Staffing Payroll FTE Agency Total FTE Complement Difference levels FTE April (13.5) May (13.0) Average Staff costs overall are 65k better than budget as agency staff continue to fill permanent roles whilst recruitment is underway. Total estate costs The rates bills for for Wilmslow and Belfast are 44k higher than provided for in the budget. The budget was set prior to Cheshire East partially reversing the original rates reduction. Altus is currently contesting Cheshire East s decision on behalf of the ICO. We expect further news on this by the end of July and may need to increase the budget at that point. IT and telecommunications IT costs to date entirely relate to contracted services. They include an additional 76k brought forward from (year-end prepayments net of accruals). Banking and finance costs Bank charges for are still to be negotiated; no actual cost has been included to date.

4 4 Staff travel and other costs Staff travel and other costs are in line with expectations. Printing, postage and office stationery Spend is as anticipated with no major variances to date. Other expenditure Communications includes 20k brought forward from (year-end prepayments net of accruals). Internal audit fees have been spread evenly throughout the year in the budget ( 8k YTD) yet no invoices have been received. Legal costs running 19k under budget to date. 6k re GVA Wilmslow lease evaluation has been charged this month. CAPITAL EXPENDITURE IT projects planned to take place in have now been identified in detail. The total IS budget is still expected to be spent however; the IT capital spend is now forecast to be 650k ( 200k below the 850k capital budget) and revenue spend to be 3,015k. The process of planning when these projects will happen is still to take place which will enable us to identify a detailed monthly budget to track spend against. This will be known by end June. An IT steering committee has been set up to enable close monitoring of projects and thus ensure delivery to deadlines, or highlight any changes to plan as early as possible. The non-cash depreciation budget has been calculated without the amortisation for the new fee notification system (ICE), which is 50k per month. The current forecast also assumes the revised 650k capital budget is spent entirely BUDGET CHANGES The budget figures in this report are the original figures submitted to the MOJ in November The budget has been apportioned by month based on what is considered to be most appropriate method for the

5 5 category e.g. prior year trend, when the invoice is expected to be received or evenly throughout the year. The budget figures have not been adjusted to reflect:- An increase in forecast fee income to approximately 16.5m and the associated re-balancing of the apportionment model; Increased payroll costs (subject to MOJ/HMT approval); A requested increase in grant-in-aid as part of the MOJ/HMT business case; Potential increased enforcement costs; A reassessment of IT project priorities; Increased Wycliffe House rates; Increased non-cash depreciation re ICE amortisation. ET will need to consider these issues in the next few weeks. The next version of the budget for the MOJ (BV2) is due in July and we would be well advised to agree budget adjustments to submit at this point in time. Daniel Benjamin, Director of Corporate Services June 2014

6 6 MANAGEMENT REPORT: MAY 2014 ALLOCATION BUDGET BUDGET BUDGET BUDGET ACTUAL RESOURCE DEL 000 Full Yr DP FOI Year to date Year to date Payroll - gross 10,478,898 1,714,699 1,626,290 Payroll - NEBM 50,500 12,625 12,625 Payroll - overtime 80,000 4,636 1,957 Payroll - pensions 1,902, , ,632 Payroll - ers nic 743, , ,510 Agency staff ,879 A TOTAL STAFF COSTS 13,255 13,254,695 10,701,793 2,552,902 2,163,017 2,097,892 Property rent 782, , ,865 Property rates 190, , ,049 Property licences 92,500 1,500 1,911 Fuel and utilities 82,500 11,000 10,712 Other property costs 131,153 19,000 21,754 B TOTAL ESTATE COSTS 1,279 1,278,793 1,040, , , ,291 Consultancy contracted Services 1,910, , ,631 - GSI 145,000 0 (0) - development 200,000 6, website development 200,000 7, telecoms 140,000 20,000 18,697 -notification printing and postage 145,000 30,000 24,002 IT and telecommunications 2,740,000 2,329, , , ,012 - bank charges 51, card commissions 75,000 11,669 8,772 Banking and finance 126, , ,869 8,924 - health and safety 25,000 5,000 3,674 - learning and development 125,000 30,000 31,077 - conference attendances 15,000 3,000 1,000 - staff recruitment costs 30, ,290 - HR support costs 55,000 9,000 7,385 - travel and subsistence UK 335,000 45,000 39,924 - travel and subsistence Overseas 40,000 4,000 3,018 - hospitality Staff travel and other 625, ,197 84,803 96,000 89,750 - postage 65,000 12,000 11,779 - document destruction 10,000 1,650 1,157 - furniture and equipment 25,000 5,000 1,888 - general administration kitchen 50,000 9,000 7,835 - general administration other 15,000 2, motor vehicle costs 2, equipment repairs and maintenance 10,000 2,000 1,506 - stationery 40,000 6,000 3,156 Printing, postage and office expenditure 217, ,770 41,230 38,150 27,914 - communications planning 249,751 70, ,514 - communications research 50,000 7,000 3,000 - internal audit and corporate governance 50,000 8, legal HR 35,000 6, legal Policy FOI 158,000 26,000 14,284 - legal Enforcement DP 80,000 14,000 11,942 - specialist support forensics 40,000 6,000 (27) - specialist support translations 5, specialist support other 0 0 8,388 - Policy research DP 72, ,000 - NAO audit fee 30, library and subscriptions legal 40,000 30,000 31,311 - library and subscriptions Wilmslow 15,000 2,500 1,126 - library and subscriptions regional offices 4, professional subscriptions 10,000 5,000 4,793 Other expenditure 839, , , , ,175 Loss on disposal of Non-Current assets C TOTAL OTHER COSTS 4,548 4,547,751 3,772, , , ,775 D PROVISIONS - UTILISED IN YEAR 8 8,154 8, ,359 1,359 E GROSS FISCAL DEL (A+B+C+D) 19,089 19,089,393 15,522,804 3,566,590 3,326,755 3,355,317 Fee income (16,189) (16,189,394) (16,189,394) - (2,599,608) (2,560,597) CFERSs allowable as operating income Other income F TOTAL INCOME (16,189) (16,189,394) (16,189,394) 0 (2,599,608) (2,560,597) G NET FISCAL DEL (E+F) 2,900 2,899,999 (666,590) 3,566, , ,720 Depreciation 1,063, , , , ,834 Other non-cash H TOTAL NON-CASH COSTS 1,063 1,063, , , , ,834 I TOTAL RESOURCE DEL (G+H) 3,963 3,962, ,440 3,768, ,147 1,070,554 RESOURCE AME Provision - increase/decrease Provisions - utilised in year (8) (8,154) (8,154) 0 (1,359) (1,359) Diminution of Fixed and Instangible assets J NET RESOURCE AME (8) (8,154) (8,154) 0 (1,359) (1,359) CAPITAL DEL Tangible additions Tangible disposals Intangible additions , , , ,000 0 Intangible disposals K NET CAPITAL DEL , , , ,000 0 TOTAL CASH (G+K) 3,750 3,749,999 21,910 3,728, , ,720

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