FI16272

Request

I request the following information for Dover District Council, covering the last five financial years (2019/20 – 2023/24). This request covers information held by the Council including any information it holds in its capacity as shareholder or owner of subsidiary companies (e.g., property or holding companies).

1. PWLB Loans – The total value of Public Works Loan Board (PWLB) loans currently outstanding, including loan dates, terms, repayment schedules, and interest rates.

2. Repayments – The total repayments made each year on PWLB loans, broken down into principal and interest.

3. Reported Losses – A breakdown of all reported “losses” in the Council’s and subsidiary companies’ accounts, showing how much is attributable to:

a) property revaluations (non-cash adjustments), and
b) actual cash deficits.

4. Council Tax Receipts – Confirmation of whether council tax receipts have been used, directly or indirectly, to meet PWLB repayment obligations.

5. Statutory Officers – The names of the current Section 151 Officer (Chief Finance Officer) and the Monitoring Officer.

Response

1. This is set out in the attached document.

2. This is set out in the attached document.

3. The Council does not have any subsidiaries for the period requested. Please refer to the Council’s published statements of accounts for the Council information which are available online at https://www.dover.gov.uk/Corporate-Information/Financial-Information/Budgets--Accounts.aspx.

4. Council tax receipts are not hypothecated to specific costs; they are used to fund the authority alongside all other funding and income streams. See the published statements of accounts (link provided above).

5. Section 151 Officer: Helen Lamb

Monitoring Officer: Beverley Dempster

Attachments

Attachment

Internal Review Documents

Internal Review Request:

I am writing to request an internal review of the handling of this request.

Grounds for Review:

1. Reported Losses

  • I requested a breakdown of reported “losses” between property revaluations (non-cash adjustments) and actual cash deficits.
  • The Council’s response directed me only to the published Statement of Accounts. These accounts do not provide the specific breakdown I requested.
  • The Council will hold this breakdown within its accounting records. Under FOIA s.11, I am entitled to receive the information in the form requested unless it is not reasonably practicable.

2. Council Tax and PWLB Repayments

  • I asked whether council tax receipts have been used, directly or indirectly, to meet PWLB repayment obligations.
  • The answer given (“not hypothecated”) avoided the question. In practice, PWLB repayments form part of the General Fund expenditure, to which council tax receipts contribute.
  • I therefore request a clear confirmation as to whether PWLB repayments are met in part from the General Fund that council tax receipts support.

Please conduct an internal review on these two points and provide the requested information.

Internal Review Response:

I am writing further to your request for an Internal Review.  I can confirm that I have now had the opportunity to consider your request and have sought further clarification from the relevant department.  Please see below additional information,  to clarify the Council’s original response.

1. Reported Losses

The balance sheet within the Statement of Accounts (on page 21) shows the property revaluations and all other non-cash adjustments and the Cashflow statement (on page 22) shows all actual cash deficits. As a local authority we do not have losses but during the year we have surplus/deficits on both our General Fund and Housing Revenue Accounts which are included in the narrative report (on page 9) of the Statement of Accounts. Further detail is given on property, plant and equipment on note 7 starting on page 45 of the Statement of Accounts.

2. Council Tax and PWLB Repayments

The PWLB loans are repaid from the Housing Revenue Account (HRA) which is a ringfenced account for providing social housing services. The income to support the expenditure on the HRA is from dwelling rents, tenant and leaseholders service charges as shown on the HRA Accounts on page 92 of the Statement of Accounts.  Council tax receipts are not used within the Housing Revenue Account.