Appendix 2 – General Fund 2024/25 Projected Outturn – Service Analysis
Perth and Kinross Council · 5 February 2025
Back to Finance and Resources Committee — 5 February 2025 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
APPENDIX 2 PERTH AND KINROSS COUNCIL - GENERAL FUND 2024/25 PROJECTED OUTTURN - SERVICE ANALYSIS (Based on Expenditure to 30 November 2024) Variance Variance £'000 £'000 EDUCATION AND LEARNING Total 0 0 NON DEVOLVED Education and Learning Core (23) Staff slippage over and above budgeted target due to delay in filling post and projected underspend on clothing grant. Nursery Sector (976) Projected additional slippage due to turnover of staff and lower than anticipated staffing required for deferred places. Primary Sector 1,064 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 (466) Projected under spend due to reduction in required funding following drop in pupils numbers partially offset by increased loan charges. Special Sector (409) Additional slippage due to turnover of staff and challenges in recruitment of posts, particularly Pupil Support Assistants. 416 Projected over spend on Independent Special Schools placements due to increased number of placements. Home to School Transport 394 Projected over spend on Home to School transport due to increased costs following ASN placements and contract changes. DEVOLVED SCHOOL MANAGEMENT SCHEME (DSM) (200) There is a projected under spend on the DSM scheme of £200,000 or 0.3% across 80 schools and early learning and childcare settings. Schools are finding slippage targets and increasing costs challenging to manage. This has been impacted by the requirement to maintain teacher numbers. In addition, 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. 200 Projected carry forward of Devolved School Management. 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 AND JUSTICE Total (387) Children and Families (87) Projected under spend due to additional income for Children Alone Seeking Asylum placements and Wellbank offset by projected overspend in staffing due to not meeting slippage target. (741) Projected under spend on foster, kinship and adoption in part due to reduction in overall placements in foster carers. 441 Projected over spend on residential placements due to additional placements in excess of budget . ECONOMY, DEVELOPMENT AND PLANNING Total (30) Service Wide (175) Projected slippage across Economy, Development and Planning in excess of budgeted target. Business and Investment 70 Perth Harbour - projected increase in operating costs /shortfall in income. 35 Additional legal costs within Estates. Tourism, Culture and Place 150 Savings delayed due to the ongoing review of our cultural and leisure ALEOs. Development Management and Building Standards 40 Projected over spend on legal costs associated with planning appeals. (150) Projected additional planning and building warrant income based on income trend to date. SERVICE Summary of Service Variances
Page 2
APPENDIX 2 PERTH AND KINROSS COUNCIL - GENERAL FUND 2024/25 PROJECTED OUTTURN - SERVICE ANALYSIS (Based on Expenditure to 30 November 2024) Variance Variance £'000 £'000SERVICE Summary of Service Variances ENVIRONMENT AND INFRASTRUCTURE Total (480) Service Wide (300) Projected slippage across Environment and Infrastructure in excess of budgeted target. Traffic and 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. (300) Projected additional income from sale of recyclates as a result of the new twin-streaming collection. 100 Additional costs relating to essential depot and site works Direct Services - Refuse Collection 200 Projected net shortfall in commercial waste income (100) Projected saving on fuel Direct Services - Fleet 120 Projected additional cost of vehicle materials and repairs. HOUSING AND COMMUNITIES Total (185) Service Wide (250) Projected slippage across Housing and Communities in excess of budgeted target. 40 Projected shortfall in sales ledger bad debt provision Housing General Fund 5 Void rent loss for housing support properties. 50 Projected increase in homeless costs including bad debts and energy costs. (15) Reduction in 3rd party payments Bereavement Services 15 Projected over spend on loan charges. Public Transport Unit 40 Projected overspend on tendered service (70) Projected additional income from park and ride departure charges Car Park Trading Account 30 Final costs relating to Rural Electric Vehicle Charging Points project, already approved. 390 Additional budget required for replacement of Ticket Issuing machines (420) Request to draw down from Car Park Trading Account Earmarked Reserves. Ticket Issuing machines costs of £390,000 will be repaid back over 2 years. PROPERTY SERVICES Total 550 Service Wide (116) Projected shortfall in excess of slippage target 310 Projected shortfall due to delays in delivering the Pullar House saving partially offset by an under spend on water. 61 Projected various under / over spends on supplies and services, third party payments and capital financing costs. 130 Projected reduction in income from capital recharges (£137,000) and RHI Income (£75,000) partially offset against Pullar House cost sharing Income (£82,000). Energy (324) 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 339 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. Office cleaning to be delayed and with revised schedules set to commence in 25/26 Catering 0 The projected number of additional meals has reduced to reflect more closely the full year projected meal take up figures
Page 3
APPENDIX 2 PERTH AND KINROSS COUNCIL - GENERAL FUND 2024/25 PROJECTED OUTTURN - SERVICE ANALYSIS (Based on Expenditure to 30 November 2024) Variance Variance £'000 £'000SERVICE Summary of Service Variances LEGAL AND GOVERNANCE Total (9) 120 Projected shortfall against slippage 33 Projected over spend on supplies and services (162) Projected additional income across Legal and Governance CUSTOMER AND DIGITAL Total 119 IT 69 Projected over spend on staff costs Revenues and Benefits (155) Projected under spend on staff costs 95 Projected over spend on supplies and services including printing, interpreter services and GDPR module (68) 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 AND PERFORMANCE Total (202) (202) Projected net under spend on staff costs, supplies and services and income. PROJECTS AND PROGRAMMES Total 0 0 No material variances at present FINANCE AND BUSINESS SUPPORT Finance Total (507) (31) Projected net underspend on staff costs, supplies and services and income. Business Support (476) 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 (1,111)