Reports relating to Housing Deficiency Payments

AuthorityTreasury
Date received2024-03-27
OutcomeSome information sent but part exempt
Outcome date2024-06-25
Case ID3775661

Summary

A request was made for reports and documents regarding the Housing Deficiency Payment system, resulting in the disclosure of some information while parts were withheld under specific exemptions.

Key Facts

  • The Treasury responded to the request on 2024-06-25 with an outcome of 'Some information sent but part exempt'.
  • The response included 86 pages across 2 documents detailing housing deficiency calculations.
  • Data covers multiple housing authorities including Braddan, Douglas, Peel, Ramsey, and Rushen.
  • Calculations involve rent values, void allowances, maintenance allowances, and reserve adjustments.
  • The total expected expense for the 2023/24 period is listed as 6,441,023.

Data Disclosed

  • 2024-03-27
  • 2024-06-25
  • 86 pages
  • 2 documents
  • 6,441,023
  • 11,879,096
  • 31.3.2022
  • 2023/24
  • 1.4147
  • 30%
  • 6%
  • 8.4%
  • 2%

Exemptions Cited

  • S.25
  • s.41
  • s.35(c)

Original Request

Please provide all reports and/or documents (minutes of meetings, reports, file notes, etc.) in relation to the Housing Deficiency Payment system which I believe is referred to as the Housing Deficiency Fund and considered to be the overall framework

Data Tables (14)

See email from S.25
S.25
Goods Receipt Note 22/23 Q1 259,923.39
Housing Deficiency 2022/23 Q2
-813,896.96
DOI Housing Deficiency 2022/23 Q4
1,017,828.85
########
1,017,828.85
########
713,770.33
600,943.00
-713,770.33
-600,943.00
Housing Deficiency 2022/2023 Q4 214,255.00
s.41
447,895.60
-447,895.60
447,896.00
-447,896.00
671,843.00
-671,843.00
671,843.00
-671,843.00
671,843.00
-671,843.00
########
17,773.37
8,886.68
8,887.00
459,464.00
459,464.00
Doc No. Exemptions engaged Notes
1 Section 34 Section 35 Section 40 17 pages Some wording removed – exempt (s.34, s.35(b), S.35(c) & s.40) Where s.35(b) has been applied the wording relates to comments on the PDF which cannot be redacted, therefore they have been removed
2 Section 34 Section 35 Section 40 17 pages Some wording removed – exempt (s.34, s.35(b), s.35(c) & s.40)
Where s.35(b) has been applied the wording relates to comments on the PDF which cannot be redacted, therefore they have been removed
3 N/a 3 pages Document removed – duplicate of wording within documents 1, 2, 4 & 6
4 Section 34 Section 35 Section 40 13 pages Some wording removed – exempt (s.34, s.35(c) & s.40)
5 Section 30 1 page Some figures removed – exempt (s.30)
6 Section 34 Section 35 Section 40 18 pages Some wording removed – exempt (s.34, s.35(c) & s.40)
7 Section 20 Section 25 Section 30 Section 35 Section 41 13 pages Some wording removed – exempt (s.20 & s.25) Some figures removed – exempt (s.30, 35(c) & s.41) 1 page removed – duplicate of document 5

Full Response Text

Document 1 Document 2 Document 4 Document 5 Document 6 Not due any HDP Not due any HDP Formerly C&M and Marashen Authority Braddan - 62010107 Castletown Douglas - 62010113 Onchan Peel - 62010137 Port Erin - 62010139 Port St Mary - 62010141 Ramsey - 62010143 Rushen x Cooil Roi/Garff - 71020503 Peel & Western - 71020507 Ramsey & Northern - 71020509 Southern Sheltered Housing - 71020505 No. of Units Total rent points Rent Value (total rent points x 1.4147 x 52 weeks) 958,224 1,163,808 11,879,096 2,483,336 1,909,935 1,103,962 654,353 3,016,857 146,031 624,044 611,202 799,793 Other rental income Void Allowance of 2% (19,164) (23,276) (237,582) (49,667) (38,199) (22,079) (13,087) (60,337) 0 (2,921) (12,481) (12,224) (15,996) Approved Additional Voids (111,577) Maintenance Allowance of 30% (same plus 2%) (287,467) (349,142) (3,563,729) (745,001) (572,981) (331,189) (196,306) (905,057) 0 (43,809) (187,213) (183,361) (239,938) Admin Allowance of 6% (same plus 2%) (57,493) (69,828) (712,746) (149,000) (114,596) (66,238) (39,261) (181,011) 0 (8,762) (37,443) (36,672) (47,988) Community Reserve Allowance of 8.4% (same plus 2%) (50,739) (32,862) (12,267) (52,420) (51,341) (67,183) Wardens Salary & other wages (382,780) (56,000) (97,151) (352,658) (300,000) (275,909) Interest Repayments (estimate) Capital Payments (estimate) GROSS DEFICIENCY PAYMENT DUE GROSS DEFICIENCY PER HOUSING FORECAST Difference Actual Housing Reserves (@ 31.3.2022) 98,317 1,231,206 (203,000) 0 (4,506) 0 Actual Community Reserves (@ 31.3.2022) (6,235) 76,866 40,543 49,770 Actual Maintenance Reserves (@ 31.3.2022) 32,718 13,524 406,407 376,401 (230,921) (29,807) 43,445 14,241 134,329 79,204 57,801 Total 131,035 1,244,730 (203,000) 406,407 376,401 (235,427) (29,807) 43,445 0 8,006 211,195 119,747 107,571 7.5% of rental income 71,867 87,286 890,932 186,250 143,245 82,797 49,076 226,264 0 10,952 46,803 45,840 59,984 Excess to be offset against Deficiency Claim 59,168 1,157,444 79,624 233,156 0 (2,946) 164,392 73,907 47,587 REVISED PAYMENT DUE (NEGATIVE = PAYMENT DUE) Including Reserves Adjustment (based on 31/3/22 actual balance) Q1 Payment - 40% - Due w/c 8 April Q2 Payment - 20% - Due w/c 1 July Q3 Payment - 20% - Due w/c 7 October Q4 Payment - 20% - Due w/c 30 December Q4 Payment - 20% - Due w/c 26 March See email from Total expected expense Q1 total payment Budget 6,441,023 Q2 total payment Q3 total payment Under/(over) Q4 Sheltered total payment Q4 Housing Authority total payment Douglas Housing Deficiency Estimates 2023/24 S.25 s.41 s.41 s.35(c) s.35(c) s.35(c) Document 7 Tab name = 2023..24 Not due any HDP Not due any HDP Formerly C&M and Marashen Authority Braddan - 62010107 Castletown Douglas - 62010113 Onchan Peel - 62010137 Port Erin - 62010139 Port St Mary - 62010141 Ramsey - 62010143 Rushen x Cooil Roi/Garff - 71020503 Peel & Western - 71020507 Ramsey & Northern - 71020509 Southern Sheltered Housing - 71020505 No. of Units Total rent points Rent Value (total rent points x 1.4147 x 52 weeks) 958,224 1,163,808 11,879,096 2,483,336 1,909,935 1,103,962 654,353 3,016,857 146,031 624,044 611,202 799,793 Other rental income Void Allowance of 2% (19,164) (23,276) (237,582) (49,667) (38,199) (22,079) (13,087) (60,337) 0 (2,921) (12,481) (12,224) (15,996) Approved Additional Voids (111,577) Maintenance Allowance of 30% (same plus 2%) (287,467) (349,142) (3,563,729) (745,001) (572,981) (331,189) (196,306) (905,057) 0 (43,809) (187,213) (183,361) (239,938) Admin Allowance of 6% (same plus 2%) (57,493) (69,828) (712,746) (149,000) (114,596) (66,238) (39,261) (181,011) 0 (8,762) (37,443) (36,672) (47,988) Community Reserve Allowance of 8.4% (same plus 2%) (50,739) (32,862) (12,267) (52,420) (51,341) (67,183) Wardens Salary & other wages (382,780) (56,000) (97,151) (352,658) (300,000) (275,909) Interest Repayments (estimate) Capital Payments (estimate) GROSS DEFICIENCY PAYMENT DUE GROSS DEFICIENCY PER HOUSING FORECAST Difference Actual Housing Reserves (@ 31.3.2022) 98,317 1,231,206 (203,000) 0 (4,506) 0 Actual Community Reserves (@ 31.3.2022) (6,235) 76,866 40,543 49,770 Actual Maintenance Reserves (@ 31.3.2022) 32,718 13,524 406,407 376,401 (230,921) (29,807) 43,445 14,241 134,329 79,204 57,801 Total 131,035 1,244,730 (203,000) 406,407 376,401 (235,427) (29,807) 43,445 0 8,006 211,195 119,747 107,571 7.5% of rental income 71,867 87,286 890,932 186,250 143,245 82,797 49,076 226,264 0 10,952 46,803 45,840 59,984 Excess to be offset against Deficiency Claim 59,168 1,157,444 79,624 233,156 0 (2,946) 164,392 73,907 47,587 REVISED PAYMENT DUE (NEGATIVE = PAYMENT DUE) Including Reserves Adjustment (based on 31/3/22 actual balance) Q1 Payment - 40% - Due w/c 8 April Q2 Payment - 20% - Due w/c 1 July Q3 Payment - 20% - Due w/c 7 October Q4 Payment - 20% - Due w/c 30 December Q4 Payment - 20% - Due w/c 26 March See email from Total expected expense Q1 total payment Budget 6,441,023 Q2 total payment Q3 total payment Under/(over) Q4 Sheltered total payment Douglas Housing Deficiency Estimates 2023/24 Tab name = 2023..24 Revised S.25 s.41 s.41 s.35(c) s.35(c) s.35(c) Not due any HDP Not due any HDP Formerly C&M and Marashen Authority Braddan - 62010107 Castletown Douglas - 62010113 Onchan Peel - 62010137 Port Erin - 62010139 Port St Mary - 62010141 Ramsey - 62010143 Rushen x Cooil Roi/Garff - 71020503 Peel & Western - 71020507 Ramsey & Northern - 71020509 Southern Sheltered Housing - 71020505 No. of Units Total rent points Rent Value (total rent points x 1.4147 x 52 weeks) 958,224 1,163,808 11,879,096 2,483,336 1,909,935 1,103,962 654,353 3,016,857 146,031 624,044 611,202 799,793 Other rental income Void Allowance of 2% (19,164) (23,276) (237,582) (49,667) (38,199) (22,079) (13,087) (60,337) 0 (2,921) (12,481) (12,224) (15,996) Approved Additional Voids (111,577) Maintenance Allowance of 30% (same plus 2%) (287,467) (349,142) (3,563,729) (745,001) (572,981) (331,189) (196,306) (905,057) 0 (43,809) (187,213) (183,361) (239,938) Admin Allowance of 6% (same plus 2%) (57,493) (69,828) (712,746) (149,000) (114,596) (66,238) (39,261) (181,011) 0 (8,762) (37,443) (36,672) (47,988) Community Reserve Allowance of 8.4% (same plus 2%) (50,739) (32,862) (12,267) (52,420) (51,341) (67,183) Wardens Salary & other wages (382,780) (56,000) (97,151) (352,658) (300,000) (275,909) Interest Repayments (estimate) Capital Payments (estimate) GROSS DEFICIENCY PAYMENT DUE GROSS DEFICIENCY PER HOUSING FORECAST Difference Actual Housing Reserves (@ 31.3.2022) 98,317 1,231,206 (203,000) 0 (4,506) 0 Actual Community Reserves (@ 31.3.2022) (6,235) 76,866 40,543 49,770 Actual Maintenance Reserves (@ 31.3.2022) 32,718 13,524 406,407 376,401 (230,921) (29,807) 43,445 14,241 134,329 79,204 57,801 Total 131,035 1,244,730 (203,000) 406,407 376,401 (235,427) (29,807) 43,445 0 8,006 211,195 119,747 107,571 7.5% of rental income 71,867 87,286 890,932 186,250 143,245 82,797 49,076 226,264 0 10,952 46,803 45,840 59,984 Excess to be offset against Deficiency Claim 59,168 1,157,444 79,624 233,156 0 (2,946) 164,392 73,907 47,587 PREDICTED PAYMENT DUE (NEGATIVE = PAYMENT DUE) Including Reserves Adjustment (based on 31/3/23 actual balance) Q1 Payment - 40% - Due w/c 8 April Q2 Payment - 20% - Due w/c 1 July 74,715 Q3 Payment - 20% - Due w/c 7 October Q4 Payment - 20% - Due w/c 30 December Q4 Payment - 20% - Due w/c 26 March 0 See email from Actual reserves as at 31.03.23

Actual amount due for year Actual paid Q1 Payment - 40% - Due w/c 8 April Q2 Payment - 20% - Due w/c 1 July Q3 Payment - 20% - Due w/c 7 October Q4 Payment - 20% - Due w/c 30 December 0 Q4 Payment - 20% - Due w/c 26 March Other Matches expected payment Agreed to FS / LA CQ tab Receipts/Payments per 23 accounts 1,072,000 - 164,389 35,547 1,113,678.00

Balance due to LA as per audited accounts (252,000) - 50,387 63,912 0 Balance due as LA per draft accounts 0 - 0 0 103,459 Expense for year as per accounts 820,000 - 125,480 43,592 1,059,048 Receipts from LA (813,897) - 0 0 0 Accounts received? No No Yes Yes No Yes Yes Yes Note to state no HDP due - check accounts Notes Need to locate email from Housing Deficiency Estimates 2023/24 Tab name = Amended SB YE S.25 s.41 s.25 Accounting Document Document Journal Ledger Created Date Date Number Entry No. Voucher No. PT Posting Type Description Amount Account Structure By Journal Journal Name 06-May-2022 06-May-2022 22/23 Q1 GV010307888 PD1830483 83 Purchase expe Goods Receipt Note 22/23 Q1 259,923.39 62010113-18-1857-185705-18570501-1857050101 19-Jul-2022 19-Jul-2022 GV010582234 PV0634363 14 Ledger journal Housing Deficiency 2022/23 Q2 129,961.69 62010113-18-1857-185705-18570501-1857050101 JN0497857 1857 Housing Def Q2 19/7/22 04-Nov-2022 GV010928085 RH02656354 14 Ledger journal BAC D/GLAS BOR COUNCIL- Deficiency overpayment -813,896.96 62010113-18-1857-185705-18570501-1857050101 JN0509585 18 DOI Bank Account 041122 20-Dec-2022 20-Dec-2022 GV011051593 PV0659877 14 Ledger journal DOI Housing Deficiency 2022/23 Q4 467,133.00 62010113-18-1857-185705-18570501-1857050101 JN0513618 1857 Housing Def 2022/23 Q4 20.12.2022 31-Dec-2022 GV011101062 GV011100929 14 Ledger journal Housing Deficiency Accrual to fully commit spend 1,017,828.85 62010113-18-1857-185705-18570501-1857050101 JN0515396 18 10-1-22 Month-end journals Dec 22 01-Jan-2023 GV011101123 GV011100990 14 Ledger journal Housing Deficiency Accrual to fully commit spend

## 62010113-18-1857-185705-18570501-1857050101

JN0515396 18 10-1-22 Month-end journals Dec 22 31-Jan-2023 GV011191505 GV011191323 14 Ledger journal Housing Deficiency Accrual Q4 payment 1,017,828.85 62010113-18-1857-185705-18570501-1857050101 JN0518407 18 8-2-23 - Jan 23 monthly journals batch 1 01-Feb-2023 GV011191594 GV011191416 14 Ledger journal Housing Deficiency Accrual Q4 payment

## 62010113-18-1857-185705-18570501-1857050101

JN0518407 18 8-2-23 - Jan 23 monthly journals batch 1 28-Feb-2023 GV011281099 GV011280989 14 Ledger journal Housing Deficiency Accrual Q4 payment 713,770.33 62010113-18-1857-185705-18570501-1857050101 JN0521423 18 8-3-23 Feb 23 Month-end journals batch 1 28-Feb-2023 GV011284451 GV011284337 14 Ledger journal Housing deficiency - accrue spend up to budgeted level 600,943.00 62010113-18-1857-185705-18570501-1857050101 JN0521530 18 February 23 monthly journals batch 2 01-Mar-2023 GV011281152 GV011281044 14 Ledger journal Housing Deficiency Accrual Q4 payment -713,770.33 62010113-18-1857-185705-18570501-1857050101 JN0521423 18 8-3-23 Feb 23 Month-end journals batch 1 01-Mar-2023 GV011284506 GV011284396 14 Ledger journal Housing deficiency - accrue spend up to budgeted level -600,943.00 62010113-18-1857-185705-18570501-1857050101 S JN0521530 18 February 23 monthly journals batch 2 28-Mar-2023 27-Mar-2023 GV011336669 PV0677283 14 Ledger journal Housing Deficiency 2022/2023 Q4 214,255.00 62010113-18-1857-185705-18570501-1857050101 JN0523430 1857 Urgent Invoice 28/03/23 Report Total 257,376.12 Accounting Document Document Journal Ledger Created Date Date Number Entry No. Voucher No. PT Posting Type Description Amount Account Structure By Journal Journal Name 11-May-2023 11-May-2023 GV011500383 PV0684725 14 Ledger journal Additional voids payment 62010113-18-1857-185705-18570501-1857050101 JN0528289 1857 Urgent invoice 11/05/23 31-May-2023 GV011599218 GV011599214 14 Ledger journal Accrue Housing Deficiency to budget May 2023 447,895.60 62010113-18-1857-185701-18570104-1857010401 JN0531499 18 12-6-23 May 23 monthly journals batch 6 01-Jun-2023 GV011599220 GV011599216 14 Ledger journal Accrue Housing Deficiency to budget May 2023 -447,895.60 62010113-18-1857-185701-18570104-1857010401 JN0531499 18 12-6-23 May 23 monthly journals batch 6 30-Jun-2023 GV011694397 GV011693270 14 Ledger journal Accrue Housing deficiency payments up to budget - June 2023 447,896.00 62010113-18-1857-185701-18570104-1857010401 JN0535008 18 12-7-23 June 23 month-end project journals batch 2 01-Jul-2023 GV011694959 GV011693839 14 Ledger journal Accrue Housing deficiency payments up to budget - June 2023 -447,896.00 62010113-18-1857-185701-18570104-1857010401 JN0535008 18 12-7-23 June 23 month-end project journals batch 2 31-Jul-2023 GV011775437 GV011775313 14 Ledger journal Accrue Housing deficiency payments up to budget - July 2023 671,843.00 62010113-18-1857-185701-18570104-1857010401 JN0537698 18 July 23 month end journals batch 1 01-Aug-2023 GV011775502 GV011775378 14 Ledger journal Accrue Housing deficiency payments up to budget - July 2023 -671,843.00 62010113-18-1857-185701-18570104-1857010401 JN0537698 18 July 23 month end journals batch 1 31-Aug-2023 GV011873503 GV011873273 14 Ledger journal Accrue Housing deficiency payments up to budget - July 2023 671,843.00 62010113-18-1857-185701-18570104-1857010401 JN0541073 18 10-9-23 Aug 23 monthly journals - batch 2 01-Sep-2023 GV011873621 GV011873391 14 Ledger journal Accrue Housing deficiency payments up to budget - July 2023 -671,843.00 62010113-18-1857-185701-18570104-1857010401 JN0541073 18 10-9-23 Aug 23 monthly journals - batch 2 30-Sep-2023 GV011966285 GV011965991 14 Ledger journal Accrue Housing deficiency payments up to budget - July 2023 671,843.00 62010113-18-1857-185701-18570104-1857010401 JN0544359 18 9-10-23 Sept 23 monthly journals batch 2 01-Oct-2023 GV011966432 GV011966138 14 Ledger journal Accrue Housing deficiency payments up to budget - July 2023 -671,843.00 62010113-18-1857-185701-18570104-1857010401 JN0544359 18 9-10-23 Sept 23 monthly journals batch 2 13-Oct-2023 13-Oct-2023 GV011984406 PV0709827 14 Ledger journal Q1 22/23 housing deficiency payment 62010113-18-1857-185705-18570501-1857050101 JN0544961 1857 Urgent Housing deficiency paymts 13/10/23 31-Oct-2023 GV012070848 GV012070731 14 Ledger journal Transfer Housing deficiency Q3 payments to correct sub cc 62010113-18-1857-185701-18570104-1857010401 JN0547736 18 9-11-23 Oct 23 monthly journals batch 5 31-Oct-2023 GV012070848 GV012070731 14 Ledger journal Transfer Housing deficiency Q3 payments to correct sub cc

## 62010113-18-1857-185705-18570501-1857050101

JN0547736 18 9-11-23 Oct 23 monthly journals batch 5 18-Dec-2023 13-Dec-2023 GV012192334 PV0719405 14 Ledger journal Housing Deficience Creditor Payments 62010113-18-1857-185701-18570104-1857010401 JN0551538 1857 Urgent Invoices 18/12/23 Report Total Tab name = Douglas S.25 S.20 s.41 NO TRANSACTIONS FOR 2022/23 Accounting Document Document Journal Ledger Created Date Date Number Entry No. Voucher No PT Posting Typ Description Amount Account Str By Journal Journal Name 25-Apr-2023 25-Apr-2023 MB 250423GV0114492PD1906005 83 Purchase eGoods Rec 62010133- 18-Jul-2023 18-Jul-2023 GV011707 PV0696623 14 Ledger jou 2023/24 Q 62010133- JN05356401857 Urgent Housing Deficiency payments 18/07/23 13-Oct-2023 13-Oct-2023 GV0119844PV0709828 14 Ledger jou Q1 23/24 h 62010133- JN05449611857 Urgent Housing deficiency paymts 13/10/23 31-Oct

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