Appendix 2 – General Fund 2024/25 Projected Outturn – Service Analysis
Perth and Kinross Council · 20 November 2024
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APPENDIX 2 PERTH & KINROSS COUNCIL - GENERAL FUND 2024/25 PROJECTED OUTTURN - SERVICE ANALYSIS (Based on Expenditure to 31 August 2024) Variance Variance £'000 £'000 EDUCATION & LEARNING Total 1,164 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 1,328 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 over spend due to slippage target currently not being met and increased loan charges. Special Sector (312) Additional slippage due to turnover of staff and challenges in recruitment of posts, particularly Pupil Support Assistants. 330 Projected over spend on Independent Special Schools placements due to increased number of placements. Home to School Transport 420 Projected over spend on Home to School transport due to increased costs following ASN placements and contract changes. 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 over spend on staffing due to not meeting slippage target offset by additional income for Children Alone Seeking Asylum placements and Wellbank. (395) Projected under spend on foster, kinship and adoption in part due to reduction external in foster carers. 308 Projected over spend on residential placements due to additional placements in excess of budget . ECONOMY, DEVELOPMENT & PLANNING Total 60 Service Wide (100) Projected slippage across Economy, Development & Planning in excess of budgeted target. Business & Investment 70 Perth Harbour - projected increase in operating costs /shortfall in income. Tourism, Culture & Place 150 Savings delayed due to the ongoing review of our cultural and leisure ALEOs. Development Management & Building Standards 40 Projected over spend on legal costs associated with planning appeals. (100) Projected additional planning & building warrant income based on income trend to date. ENVIRONMENT & INFRASTRUCTURE Total (530) Service Wide (250) Projected slippage across Environment & Infrastructure in excess of budgeted target. Traffic & Network (50) Projected additional income from statutory road network works. Direct Services - Waste Disposal (150) Projected saving on the waste disposal contract as a result of the new twin-streaming collection. (200) Projected additional income from sale of recyclates as a result of the new twin-streaming collection. Direct Services - Fleet 120 Projected additional cost of vehicle materials and repairs. 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 31 August 2024) Variance Variance £'000 £'000SERVICE Summary of Service Variances HOUSING & COMMUNITIES Total (95) Service Wide (150) Projected slippage across Housing & Communities in excess of budgeted target. Housing General Fund 5 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. PROPERTY SERVICES Total 649 Service Wide 90 Projected shortfall against slippage target 309 Projected shortfall due to delays in delivering the Pullar House saving partially offset by an under spend on water. 1 Projected various under / over spends on supplies & services, third party payments and capital financing costs. (72) Projected additional income from capital recharges (£65,000) & commercial lets (£82,000) partially offset against a shortfall in RHI Income (£75,000). Energy (239) Projected reduction in energy costs due to reduced rates and consumption. Maintenance 150 Projected increase in 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 approximately £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 78 195 Projected shortfall against slippage 3 Projected under spend on supplies & services (120) Projected additional income across Legal & Governance CUSTOMER & DIGITAL Total 89 IT 69 Projected over spend on staff costs Revenues & Benefits (150) Projected under spend on staff costs 67 Projected over spend on supplies & services including printing & interpreter services (75) Projected additional statutory additions income 178 Projected shortfall due to increased Service Charges from Social Housing Providers that are not covered by Housing Benefit Subsidy STRATEGIC PLANNING, PEOPLE & PERFORMANCE Total (62) (62) 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 (444) 4 Projected net overspend on staff costs, supplies & services and income. Business Support (448) 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 929