Annex 3
LOSS ON DISPOSAL OF ASSETS INHERITED FROM
THE LEGACY COMMISSIONS DUE TO THE DISPOSAL OF UNWANTED PROPERTIES
OR FOUND OBSOLETE OR INCOMPATIBLE WITH THE ADOPTED EHRC BUSINESS
SUPPORT SYSTEMS
| CRE | DRC
| EOC | Total |
Furniture |
| | | |
Net Book Value transferred | 77,139.00
| 189,597.82 | 181,874.00 |
448,610.82 |
| Disposed | 23,810.16 | 69,257.25
| 77,335.84 | 170,403.25 |
| Remaining | 53,328.84 | 120,340.57
| 104,538.16 | 278,207.57 |
The furniture disposed of was the older items and those associated with the legacy properties that were disposed of.
|
| CRE: The assets disposed were at St Dunstan's and transfered at nil value to PADA on transfer of the buildings. EHRC completed a physical verification of the assets and £24 thousand could not be found. The NAO had noted in prior years concerns on the robustness of the fixed asset register and controls, so EHRC undertook to validate the assets and make necessary write offs in agreement with the NAO as part of the inherited assets and liabilities of the CRE. Given the prior year conerns of the NAO, it is not possible to establish over what timescales the discrepency arose in the fixed asset register.
|
| DRC: Furniture at offices no longer used was disposed of, most from Fox Court was moved to Manchester, some furniture in Manchester disposed as surplus to requirements.
|
| EOC: Furniture at offices no longer used was disposed of, some furniture in Manchester disposed surplus to requirements as DRC furniture from Fox Court used.
|
Intangible assets, IT, Telecomms and Software
| | | |
Net Book Value transferred | 316,386.00
| 120,101.01 | 251,707.00 |
688,194.01 |
| Disposed | 258,504.18 | 81,109.17
| 243,177.00 | 582,790.35 |
| Remaining | 57,881.82 | 38,991.84
| 8,530.00 | 105,403.66 |
| The IT, Telecomms and Software disposed were as a consequence of adopting a single suite of systems and hardware. Items were incompatible, obsolete or surplus to requirements.
CRE: £258 thousand of IT assets were disposed of. Of the £258 thousand, £188 thousand was physically verified by EHRC and disposed as not required by the business. £70 thousand could not be found. The NAO had noted in prior years concerns on the robustness of the fixed asset register and controls, so EHRC undertook to validate the assets and make necessary write offs in agreement with the NAO as part of the inherited assets and liabilities of the CRE. Given the prior year conerns of the NAO, it is not possible to establish over what timescales the discrepency arose in the fixed asset register.
DRC: IT assets surplus to requirements disposed of, TT put new servers and kit in.
EOC: IT assets surplus to requirements disposed of, TT put new servers and kit in.
|
Fixtures & Fittings |
| | | |
Net Book Value transferred | 0.00
| 623,150.21 | 19,824.00 |
642,974.21 |
| Disposed | 0.00 | 623,150.21
| 19,824.00 | 642,974.21 |
| Remaining | 0.00 | 0.00
| 0.00 | 0.00 |
| The fixtures and fittings disposed of was associated with the legacy properties that were disposed of. In addition the Arndale offices were re-fitted to accomodate the single organisation which led to the disposal of some existing fixtures and fittings.
|
| DRC: Arndale House was refurbished so existing Fixtures and fittings no longer used had to be disposed.
|
| EOC: Arndale House was refurbished so existing Fixtures and fittings no longer used had to be disposed.
|
| Total disposals | 282,314.34
| 773,516.63 | 340,336.84
| 1,396,167.81 |
|
|
