Appendix 2 - General Fund 2025-26 Projected Outturn - Service Analysis (Revised)
Perth and Kinross Council · 22 April 2026
Back to Finance and Resources Committee — 22 April 2026 and its agenda
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APPENDIX 2 (Revised) PERTH AND KINROSS COUNCIL - GENERAL FUND 2025/26 PROJECTED OUTTURN - SERVICE ANALYSIS (Based on Expenditure to 31 January 2026) Variance Variance £'000 £'000 EDUCATION AND LEARNING Total (1,126) NON DEVOLVED Education and Learning Core (32) Projected underspend on clothing grants and parent council funding offset by not meeting slippage target 26 Projected overspend on free school meals over the holiday period due to exceptional closures and seven week Summer Nursery Sector (722) Projected additional slippage over target due to turnover of staff, lower than anticipated staffing required for deferred places and lower partner providers payments than budgeted. Primary Sector 797 Slippage target projected not to be met within primary sector due to the requirement to have a teacher in front of class at all times. Secondary Sector (566) Projected slippage in excess of target due to part year allocation of fte required for new Intensive Support Provisions. Special Sector (610) Projected slippage in excess of target due to turnover of staff and challenges in recruitment of posts in particular pupil support assistants. 285 Projected overspend on independent school placements due to increased number of placements. Home to School Transport (304) Projected underspend due to increased costs being offset by lower number of school days in financial year 2025/26. DEVOLVED SCHOOL MANAGEMENT SCHEME (DSM) 359 Projected underspend of less than 1% of total budget. (359) To be carried forward PUPIL EQUITY FUND 100 Projected underspend to be utilised in advance of June 2026. (100) To be carried forward CHILDREN, FAMILIES AND JUSTICE Total 50 Children and Families (102) Projected overspend due to not meeting slippage target offset by reduction in demand for some services over 1st Quarter. Movements due to increased costs of continuing care. (756) Projected under spend on foster, kinship and adoption in part due to reduction in overall placements in foster carers. This decrease in demand is linked to the new working practices which include a greater focus on early intervention some of which is funded from the WFWF temporary funding. 908 Projected over spend on residential placements due to additional placements in excess of budget and higher inflation uplifts than budgeted. Movement due to two new placements and extension of one placement due to external provider delays. ECONOMY, DEVELOPMENT AND PLANNING Total (315) Service Wide (250) Projected slippage across Economy, Development & Planning in excess of slippage target 57 Projected shortfall in sales ledger bad debt provision 20 Projected overspend for contribution towards Tay Cities Deal project management costs Tourism, Culture and Place 113 Perth Harbour - projected increase in operating costs /shortfall in income. 100 Overspend relating to events (5) Events, projected over recovery of income 150 Savings delayed due to the ongoing review of our cultural and leisure ALEOs. Development Management & Building Standards (500) Projected additional Planning Application income SERVICE Summary of Service Variances
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APPENDIX 2 (Revised) PERTH AND KINROSS COUNCIL - GENERAL FUND 2025/26 PROJECTED OUTTURN - SERVICE ANALYSIS (Based on Expenditure to 31 January 2026) Variance Variance £'000 £'000SERVICE Summary of Service Variances ENVIRONMENT AND INFRASTRUCTURE Total 225 Service Wide 100 Projected non-achievement of slippage target across Environment & Infrastructure 200 Projected shortfall in recharge to capital due to staff dealing with more severe weather and emergency events Direct Services - Waste Disposal (300) Projected additional income from sale of recyclates as a result of the new twin-streaming collection and favourable market prices. 0 Projected net additional cost on the waste disposal contract as a result of increased residual waste tonnage and gate fee price (100) Projected saving on fuel Direct Services - Refuse Collection 175 Projected net shortfall in commercial waste income Direct Services - Fleet 200 Projected additional cost of vehicle materials and repairs. Traffic and Network (150) Projected additional income from statutory road network works. Roads Maintenance Partnership 100 Projected additional expenditure on routine and cyclic roads maintenance including emptying of gullies. 150 Projected overspend on flood maintenance Street Lighting Partnership (50) Projected saving on repairs and maintenance (100) Projected saving on energy due to positive impact of LED replacement programme HOUSING AND COMMUNITIES Total 369 Service Wide (50) Projected slippage across Housing & Communities in excess of slippage target 21 Projected shortfall in recharge to capital Bereavement Services 14 Projected over spend on loan charges. 110 Projected shortfall in bereavement income Public Transport Unit (62) Projected additional income from park and ride departure charges 63 Projected overspend in relation to park & ride expenditure 49 Projected overspend due to health & safety works and a shortfall in income at Perth Bus Station. 45 Projected overspend on tendered service Parking & Civil Contingencies 105 Projected overspend on Visitor Rangers 324 Projected under-recovery of parking income (603) Projected underspend on parking expenditure budgets 279 Return net underspend to parking reserve Specialist Services 74 Projected overspend in property set-up costs for temporary accommodation PROPERTY SERVICES Total (212) Service Wide 382 Projected overspend as not yet meeting slippage target, increased costs for loan charges and required works for tree surveys and emergency works across the portfolio. 230 Projected overspend on unitary charge due to increased interest rates and historic lifecycle costs and low income from Campus RHI. 7 Increased costs for grass pitch lets in LAL settings Energy (1,049) Projected reduction in energy costs due to reduced rates and consumption.
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APPENDIX 2 (Revised) PERTH AND KINROSS COUNCIL - GENERAL FUND 2025/26 PROJECTED OUTTURN - SERVICE ANALYSIS (Based on Expenditure to 31 January 2026) Variance Variance £'000 £'000SERVICE Summary of Service Variances Facilities Management 257 Overspend due to delay in implementing new cleaning schedule required to achieve £406,000 Tayside Contract approved saving and associated redundancy costs. New cleaning schedule for offices in place from 1st July 2025. Increased costs due to redundancy and new booking system. 250 Projected overspend due to shortfall in income target for Pullar House lets in the current year due to delays from public sector partners. Catering (289) Projected underspend due to lower meals than budgeted. LEGAL AND GOVERNANCE Total (111) 50 Projected non-achievement of slippage target across Legal & Governance 35 Projected overspend on supplies and services (196) Projected additional income across Legal and Governance (Short Term Lets £84,000, Licences £35k, external recharges to Dundee City Council & Angus Council £40k, rebates income on contracts £25k and additional income due to external work including Council house buy backs £12k. CUSTOMER AND DIGITAL SERVICES Total (662) IT & Customer Services (569) Projected under spend on staff costs in excess of slippage target caused by delays in recruiting and difficulties in sourcing suitably experience / skilled staff for technical IT roles. Revenues and Benefits (30) Projected underspend due to excess staff slippage due to early delivery of savings. (143) Additional statutory additions income and small underspend on supplies and services 80 Projected shortfall due to increased service charges from Social Housing Providers that are not covered by Housing Benefit Subsidy. STRATEGIC PLANNING, PEOPLE AND PERFORMANCE Total (511) (280) Projected staff slippage across Strategic Planning, People and Performance in excess of slippage target 44 Projected overspend on supplies and services (150) Projected net underspend on the Locality budget to reflect known commitments. (125) Projected additional income from the salary sacrifice scheme PROJECTS AND PROGRAMMES Total 0 0 No material variances at present FINANCE AND BUSINESS SUPPORT Total (246) (246) Projected underspend due to slippage in excess of target due to turnover and early delivery of savings. TOTAL (2,539)