Appendix 2 – General Fund 2024-25 Projected Outturn – Service Analysis
Perth and Kinross Council · 18 September 2024
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APPENDIX 2 PERTH & KINROSS COUNCIL - GENERAL FUND 2024/25 PROJECTED OUTTURN - SERVICE ANALYSIS (Based on Expenditure to 30 June 2024) Variance Variance £'000 £'000 EDUCATION & LEARNING Total 873 NON DEVOLVED Education & Learning Core (5) Staff slippage over and above budgeted target due to delay in filling post. Nursery Sector (677) Projected additional slippage due to turnover of staff and lower than anticipated staffing required for deferred places. Primary Sector 1,484 Slippage target currently not being met within primary sector partly due to Scottish Government directive of maintaining teacher numbers and the requirement to have a teacher in front of class at all times. Secondary Sector 80 Projected overspend due to slippage target currently not being met and increased loan charges. Special Sector (303) Additional slippage due to turnover of staff and challenges in recruitment of posts in particular Pupil Support Assistants. 294 Projected overspend on Residential placements due to increased number of placements. Average placements 23/24 = 17.25 24/25 =23. Home to School Transport 0 No material variances at present DEVOLVED SCHOOL MANAGEMENT SCHEME (DSM) 0 The projected position for DSM is on budget at this time. Schools are finding slippage targets and increasing costs challenging to manage. This has been impacted by the Scottish Government freeze on teacher numbers and per capita budgets allocations have not increased since a 25% reduction was agreed in 2016/17. Inflation has risen by 37% in the same period. PUPIL EQUITY FUND 100 At this time £100,000 is projected to be carried forward into 2025/26 for teacher and support staff costs to the end of the current academic year. (100) Projected carry forward of Pupil Equity Funding. CHILDREN, FAMILIES & JUSTICE Total 0 Children & Families 87 Projected overspend in staffing due to not meeting slippage target offset by additional income for Children Alone Seeking Asylum placements and Wellbank. (331) Projected under spend on foster, kinship and adoption in part due to reduction external in foster carers. 244 Projected over spend on residential placements due to an additional three in excess of budget until December 2024. 0 Justice Service No material variances at present ECONOMY DEVELOPMENT & PLANNING Total 0 No material variances at present ENVIRONMENT & INFRASTRUCTURE Total 0 No material variances at present HOUSING & COMMUNITIES Total (10) Service Wide (75) Projected slippage across Housing & Communities in excess of slippage target Housing General Fund 15 Void rent loss for housing support properties 35 Projected increase in homeless costs including bad debts and energy costs. Bereavement Services 15 Projected over spend on loan charges SERVICE Summary of Service Variances
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APPENDIX 2 PERTH & KINROSS COUNCIL - GENERAL FUND 2024/25 PROJECTED OUTTURN - SERVICE ANALYSIS (Based on Expenditure to 30 June 2024) Variance Variance £'000 £'000SERVICE Summary of Service Variances PROPERTY SERVICES Total 686 Service Wide 223 Projected shortfall against slippage target 311 Projected shortfall due to delays in delivering the Pullar House mothballing saving partially offset by an under spend on water. (7) Projected various under / over spends on supplies & services, third party payments and capital financing costs. (101) Projected additional income from capital recharges (£94,000) & commercial lets (£82,000) partially offset against a shortfall in RHI Income (£75,000). Energy (300) Projecting reduced energy costs due to reduced rates and consumption Maintenance 150 Projecting increased costs associated with the transfer of Bell's sports centre Facilities Management 240 Delay in implementing new cleaning schedule required to achieve £406,000 Tayside Contract approved saving. This was due to the requirement to consult with trade unions. Implemented reduced cleaning days for schools from August 2024. Catering 170 Increased uptake on meals projected at an additional 64,000 by year end. This includes a 10% uplift in nursery meals (total meals projected 2.1 million for full year). This equates to approx £120,000 shortfall based on the average price of £4.36 per meal (was previously £4.74) against the cost charged to the pupil of £2.25 for a Primary meal & £2.60 for a secondary meal. The additional variance is the increased uptake of free school meals. LEGAL & GOVERNANCE Total 40 140 Projected shortfall against slippage (15) Projected under spend on supplies & services (85) Projected additional income across Legal & Governance CUSTOMER & DIGITAL Total 187 (10) Projected net under spend on staff costs 64 Projected over spend on supplies & services including printing & interpretor services 133 Projected shortfall due to increased Service Charges from Social Housing Providers that are not covered by Housing Benefit Subsidy STRATEGIC PLANNING, PEOPLE & PERFORMANCE Total (44) (44) Projected net under spend on staff costs, supplies & services and income. PROJECTS & PROGRAMMES Total 0 0 No material variances at present FINANCE & BUSINESS SUPPORT Finance Total (350) 17 Projected net overspend on staff costs, supplies & services and income. Business Support (367) Projected under spend on staff costs due to non-filling of vacancies in advance of delivering 2025/26 approved savings. DIRECTORATE CORE COSTS Total 20 20 Projected over spend on contribution to Tayside Valuation Joint Board TOTAL 1,402