Agenda Document Pack - Finance and Resources Committee - 05/02/2025
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
Ambition | Compassion | Integrity Our vision is for a Perth and Kinross where everyone can live life well, free from poverty and inequalities Council Building 2 High Street Perth PH1 5PH 29/01/2025 A hybrid meeting of the Finance and Resources Committee will be held in the Council Chamber on Wednesday, 05 February 2025 at 13:00. If you have any queries please contact Democratic Services on (01738) 475000 or email Committee@pkc.gov.uk. THOMAS GLEN Chief Executive Those attending the meeting are requested to ensure that all notifications are silent on their device and other devices are in silent mode. Please note that the meeting will be broadcast online and recorded. The recording will be publicly available on the Council’s website following the meeting. Members: Councillor Stewart Donaldson (Convener) Councillor Grant Laing (Vice-Convener) Bailie Chris Ahern Councillor Peter Barrett Councillor Andy Chan Councillor Dave Cuthbert Councillor Eric Drysdale Councillor John Duff Councillor David Illingworth Provost Xander McDade Councillor Tom McEwan Bailie Claire McLaren Depute Provost Andrew Parrott Councillor John Rebbeck Councillor Caroline Shiers Councillor Colin Stewart Page 1 of 88
Page 2
Page 2 of 88
Page 3
Finance and Resources Committee Wednesday, 05 February 2025 Agenda Members are reminded of their obligation to declare any financial or non- financial interest which they may have in any item on this agenda in accordance with the councillors’ code of conduct. 1 WELCOME AND APOLOGIES/SUBSTITUTES 2 DECLARATIONS OF INTEREST 3 MINUTES 3(i) MINUTE OF MEETING OF THE FINANCE AND RESOURCES COMMITTEE OF 20 NOVEMBER 2025 FOR APPROVAL (copy herewith) 5 - 8 3(ii) MINUTE OF MEETING OF THE EMPLOYEES JOINT CONSULTATIVE COMMITTEE OF 17 JUNE 2024 FOR NOTING (copy herewith) 9 - 14 3(iii) MINUTE OF MEETING OF THE EMPLOYEES JOINT CONSULTATIVE COMMITTEE OF 16 SEPTEMBER 2024 FOR NOTING (copy herewith) 15 - 20 4 OUTSTANDING BUSINESS STATEMENT (copy herewith 25/23) 21 - 22 5 REVENUE BUDGET 2024/25 - UPDATE NO. 3 Report by Chief Finance Officer (copy herewith 25/24) 23 - 58 6 COMPOSITE CAPITAL BUDGET 2024/30 AND HOUSING INVESTMENT PROGRAMME 2024/29 – MONITORING REPORT NO.3 Report by Chief Finance Officer (copy herewith 25/25) 59 - 88 Page 3 of 88
Page 4
Page 4 of 88
Page 5
Finance and Resources Committee Minute of hybrid meeting of the Finance and Resources Committee held in the Council Chamber, 2 Hight Street, Perth on Wednesday 20 November 2024 at 1.00pm. Present: Councillors S Donaldson and G Laing; Bailie C McLaren; Provost X McDade, Depute Provost A Parrott; and Councillors H Anderson (substituting for Bailie C Ahern), P Barrett, A Chan, D Cuthbert, E Drysdale, J Duff, D Illingworth, T McEwan, J Rebbeck, C Shiers and C Stewart. In Attendance: T Glen, Chief Executive; C Mailer, Depute Chief Executive; J Pepper, Chief Officer – Health and Social Care Partnership, D Mitchell, Chief Finance Officer, Health and Social Care Partnership; S Walker, Strategic Lead - Finance and Business Support; A O’Brien, S Coyle, C France, J Jennings, C Palmer, C Robertson and J Salisbury (all Finance and Business Support); S Crawford, Strategic Lead – Property Services; J Janes (Property Services); D Littlejohn, Strategic Lead – Economy, Development and Planning; S Merone and A Seggie (both Economy, Development and Planning); E Ritchie – Strategic Lead - Housing and Communities; N Ballentine (Housing and Communities); F Crofts, Strategic Lead - Environment and Infrastructure; A Clegg and P Leonard (both Environment and Infrastructure); A Taylor, Strategic Lead – Customer and Digital Services; K Fraser (Customer and Digital Services); L Simpson, Strategic Lead – Legal and Governance; K Molley, A Brown and M Pasternak (all Legal and Governance); Apology: Bailie C Ahern Councillor S Donaldson, Convener, Presiding. The Convener Led on items 1-4 and 6-7. The Vice-Convener led on items 5 and 8. 1. Welcome and Apologies The Convener welcomed all those present to the meeting and an apology was noted as above. 2. Declarations of Interest In terms of the Councillors’ Code of Conduct, Councillor J Duff declared an interest in item 5. 3. Minute of Meeting of the Finance and Resources Committee of 18 September 2024 The minute of meeting of the Finance and Resources Committee of 18 September 2024 was submitted and approved as a correct record. 4. Outstanding Business Statement Resolved: The status of action in the Outstanding Business Statement (24/317) be noted and completed actions removed accordingly. 3(i) Page 5 of 88
Page 6
5. Revenue Budget 2024/25 - Update No. 2 There was submitted a report by the Chief Finance Officer (24/318) providing an update on progress with the 2024/25 General Fund Revenue Budget based upon the August 2024 ledger, updated for any subsequent known material movements, and the projected financial position of the Housing Revenue Account. Resolved: (i) The contents of Report 24/318, be noted. (ii) The projected outturn for General Fund Services, as set out in Section 5 of Report 24/318 and Appendices 1 and 2, be noted. (iii) The projected outturn for Corporate Budgets, as set out in Section 6 of Report 24/318, be noted. (iv) The funding update, provided in Section 7 of Report 24/318, be noted. (v) The projected outturn for the Housing Revenue Account, as summarised in Section 8 of Report 24/318 and Appendix 4, be noted. (vi) the adjustments to the 2024/25 Management Revenue Budget, as detailed in Sections 9,10 & 11 of Report 24/318 and Appendices 1, 2, 4, 5, 6, and 7, be approved. (vii) The financial risks, as set out in Section 12 of Report 24/318 and Appendix 8, be noted. (viii) To underwrite the Crannog Centre with a financial contribution of up to £50,000 from unearmarked Reserves which will only be paid if required and this is delegated to the Chief Finance Officer to ensure that everything is in order. 6. Composite Capital Budget 2024/30 & Housing Investment Programme 2024/29 - Monitoring Report No. 2 There was submitted a report by the Chief Finance Officer (24/319) (1) providing a summary position to date for the 6-year Composite Capital Budget for 2024/25 to 2029/30 and the 5-year Housing Investment Programme for 2024/25 to 2028/29; and (2) seeking approval for adjustments to the programmes. Resolved: (i) The contents of Report 24/319 be noted. (ii) The proposed adjustments to the six-year Composite Capital Budget 2024/25 to 2029/30, as set out in Sections 5 and 6 of Report 24/319 and summarised in Appendices I and II, be approved. (iii) The proposed adjustments to the Housing Investment Programme Budget 2024/25 to 2028/29, as set out in Section 7 of Report 24/319 and summarised in Appendix III, be approved. (iv) Progress with the delivery of major Capital projects, as summarised in Appendix IV to Report 24/319, be noted. 7. Treasury Activity and Compliance Report 2023/24 – 6 Months to 30 September 2024 There was submitted a report by the Chief Finance Officer (24/320) (1) providing an update on Treasury Activity for the period 1 April to 30 September 2024; and (2) reporting on compliance with the Council’s Treasury Management Policy Statement (TMPS), Investment Strategy and Prudential Indicators. Page 6 of 88
Page 7
Resolved: The contents of Report 24/320, be noted. 8. Drummond Arms, Crieff There was submitted a report by the Strategic Lead – Economy, Development and Planning (24/321) providing an update on the status of the Listed former Drummond Arms Hotel in Crieff which has laid empty since 2006 and added to the Buildings at Risk Register for Scotland in 2012. Resolved: (i) The current status of the former Drummond Arms Hotel and the intention of Drummond Arms Regeneration Ltd to wind-up the company, be noted. (ii) It be agreed to acquire the building at nil value and mitigate the public safety risk in compliance with the Dangerous Buildings Notice. (iii) Officers be instructed to apply for Listed Building Consent and Building Warrant to demolish the structure. (iv) It be agreed to allocate up to £3 million from the 2025/26 Capital Budget to cover the demolition costs. (v) Officers be instructed to prepare a development plan for the provision of a flatted affordable housing development in line with the Council’s Corporate Asset Management Strategy. (vi) Section 5.3 be revised to ‘undertakes full demolition works to eliminate the risks posed’. (vii) Officers be instructed to prepare a report to the Scrutiny and Performance Committee on a review of the Drummond Arms Hotel. The scope of the review to be widened to look at the Council’s role in funding community led projects. Page 7 of 88
Page 8
Page 8 of 88
Page 9
Perth and Kinross Council Finance and Resources Committee Employees Joint Consultative Committee Minute of hybrid meeting of the Employees Joint Consultative Committee held in the Council Chambers, 2 High Street, Perth on Monday 17 June 2024 at 2.00pm. Present: Representing Perth and Kinross Council: Councillors B Leishman, S McCole and J Rebbeck. Present: Representing Trade Unions: S Hope (UNISON) (Item 6 onwards) N Ferry (UNISON) C Weston (EIS) (Up to Item 9) K Currie (Unite the Union) J Kettle (SSTA) (Up to Item 9) In Attendance: L Hamilton, P Johnstone, L McGeorge, F Thomson, and J Guild (all Strategy, People and Resources); F MacKay (Economy, Place and Learning). Apologies: Councillor C Reid, S Robertson, V Leonard and S Topen-Cooper, Councillor S McCole in the Chair. 1. Welcome and Apologies Councillor McCole welcomed all present to the meeting and apologies were noted as above. 2. Declarations of Interest There were no declarations of interest made in terms of the Councillors’ Code of Conduct. 3. Minute of Meeting of the Employees Joint Consultative Committee of 18 March 2024 for Approval The minute of meeting of the Employees Joint Consultative Committee of 18 March 2024 was submitted and approved as a correct record. 4. Matters Arising There were no matters arising. 5. Health and Safety Performance Report Quarter 4 – 2023/24 There was a report submitted by Strategic Lead – Strategic Planning, People and Performance (G/24/80) informing and assisting the Employees Joint 3(ii) Page 9 of 88
Page 10
Consultative Committee in monitoring health and safety compliance and performance across Perth and Kinross Council and providing an overview of health and safety activities undertaken. In response to a question from Councillor Leishman regarding historical verbal abuse at housing locality offices, L Hamilton advised that the majority of incidents are within schools and while there is no specific concern for other areas, management tools are in place to support staff as appropriate. In response to a question from Councillor McCole re updated staff training for incident de-escalation, L Hamilton confirmed there are plans being established for face to face de-escalation training to be developed within the next calendar year. Resolved: The contents of Report G/24/80, be noted. S HOPE JOINED THE MEETING AT THIS POINT. 6. Fire Safety Quarterly Report – Quarter 4 – 2023/24 There was a report submitted by Strategic Lead – Strategic Planning, People and Performance (G/24/81) informing and assisting the Employees Joint Consultative Committee in monitoring fire safety performance across Perth and Kinross Council and providing an overview of fire safety activities undertaken. In response to a question from Councillor McCole regarding public awareness of safe battery disposal, L Hamilton advised that Waste Services are working to produce communications to educate the public on correct disposal of batteries. Resolved: The contents of Report G/24/81, be noted. 7. Proposed New Health and Safety Consultative Service Committees L Hamilton, Health and Safety Team Leader, provided a verbal update on the replacement of service level Health and Safety Committees within Perth and Kinross Council. L Hamilton advised the current three committees will merge to form one committee going forward, as a reflection of the structural change within the organisation. L Hamilton added that the format of reporting to EJCC may change as a result, and there will be a transition period as the merge takes place, however historic data will remain available. In response to a request from Councillor McCole for the Convener and Vice Convener to be kept up to date regarding any change in to reporting to the EJCC, L Hamilton agreed this would be accommodated. The Committee noted the update. Page 10 of 88
Page 11
8. Property Services Highlight Report There was submitted a report by the Strategic Lead – Property Services (G/24/82) informing the Employees Joint Consultative Committee on current Property Services monitoring and management arrangements which are in place to ensure the safety of all building users and members of the public who have access to Council buildings and associated facilities. Resolved: The contents of Report G/24/82, be noted. 9. Staff Reporting: Incidents of Violence/Aggression and Incidents of Distressed/Challenging Behaviour in Education Settings, Term 3 – 2023/24 There was a report submitted by the Strategic Lead – Education and Learning (G/24/83) informing the Employees Joint Consultative Committee of the Education Service’s performance in managing and reducing incidents of violence and aggression or distressed and challenging behaviour that have impacted staff in the workplace. The report provided a summary of the information gathered in Term 3 of the academic year 2023/24 in relation to incidents in schools and other educational settings which resulted in an emotional or physical impact on another member of staff. It also provided information on the activity of an established Working Group to prevent and reduce the number of incidents. In response to a question from C Weston regarding an action plan for improvement following reporting of incidents, F Mackay confirmed it is an intention of the working group for an action plan to be developed. F Mackay also confirmed the working group are looking to establish communications to our workforce and stakeholders regarding ongoing activity, the importance of reporting incidents and outcomes. In response to a request from Councillor McCole to ensure the action plan is time bound and able to measure success, F Mackay agreed this would be implemented. Resolved: The contents of Report G/24/83, be noted. (C Weston and J Kettle left the Meeting at this Point.) 10. Violence at Work Charter There was a report submitted by Corporate HR Manager (G/24/84) proposing a way forward with regard to the suggestion that Perth and Kinross Council sign up to the Unison Violence at Work Charter as suggested at the meeting of Employees Joint Consultative Committee in March 2024. Page 11 of 88
Page 12
In introducing the report, P Johnstone advised the Charter has been reviewed there are suggested areas of work to address in the first instance, with a view to signing the Charter in 12 months time. Resolved: (i) The contents of Report G/24/84, be noted. (ii) Development and implementation of an action plan, using the improvements which have been identified, for completion in 12 months at which point formal commitment to the Charter can be made, be agreed. 11. Health and Wellbeing Update There was a report submitted by Corporate HR Manager (G/24/85) providing an update on current health and wellbeing data and current health and wellbeing activities. In response to a question from Councillor Rebbeck regarding flexible working and impact on health and wellbeing, F Thomson confirmed that while flexible working is not available for all staff, it is seen as a positive. F Thomson added that the Council’s hybrid working guidance has been in place since April and any impact will be evidenced in the next quarters report to Committee. S Hope reiterated the importance of training for managers on dealing with Health and Wellbeing, especially with restructuring within HR. Resolved: The contents of Report G/24/85, be noted. 12. Mental Health Support Update There was a report submitted by Corporate HR Manager (G/24/86) providing information on the performance of the first year of the Vivup Your Care Employee Assistance Programme and other activity related to supporting employee mental health. Councillor McCole advised she is pleased to see interventions in place to improve absences. Resolved: The contents of Report G/24/86, be noted. 13. Fair Work Activity There was a report submitted by Corporate HR Manager (G/24/87) providing an update on the activity agreed at Finance and Resources Committee in November 2023 to support the implementation of Fair Work First. In introducing the report P Johnstone advised all Councils are required to publish a statement indicating their commitment to the Fair Work principles in order to access grant funding but signature is required from Trade Unions. The Council has published a statement that is currently unsigned. Page 12 of 88
Page 13
In response to a question from Councillor Rebbeck regarding the purpose of the funding, P Johnstone advised this can be used by the Council or reallocated to third parties and may result in the delay of appointed projects if not secured. In response to a question from Councillor McCole querying what is causing the delay in signing the statement, S Hope advised that whilst Unison are happy with the majority of what happens within PKC in relation to Fair Work, they have been advised by Unison to wait on a national position. P Johnstone advised in the absence of a signed statement PKC have had to supply additional acceptable evidence to Scottish Government, in order to secure the funding. Councillor McCole urged all parties to reach a resolution as soon as possible. Resolved: (i) The contents of Report G/24/87, be noted. (ii) The proposal for further meaningful engagement between the Council and recognised Trade Unions with a view to agreeing the required Fair Work First statement and making a public commitment to its content, be agreed. 14. Workplace Equality Fund Project Update There was a report submitted by Corporate HR Manager (G/24/88) providing information on action that the Council is taking to be a more inclusive employer, specifically around neurodiversity. Councillor Rebbeck thanked officers for their excellent work in relation to this project. Resolved: The contents of Report G/24/88, be noted. 15. Newly Qualified Social Worker Recruitment There was a report submitted by Corporate HR Manager (G/24/89) proposing a revised approach to utilise positive experience with social work students to address ongoing recruitment challenges in this area. Councillor Rebbeck thanked officers for their pragmatic approach to an ongoing issue. Resolved: (i) The contents of Report G/24/89, be noted. (ii) The proposal to use selective ring-fenced recruitment to ensure that newly qualified social workers are provided with direct access to vacancies, be agreed. Page 13 of 88
Page 14
16. Employee Survey P Johnstone, Corporate HR Manager, provided an update to members on the Employee Survey which closed on 31 May 2024. P Johnstone extended her thanks to the Unions for their contribution to the design of the survey questions and promoting with their members to complete. P Johnstone advised engagement has increased since the last employee survey, from 27% to 47%, and analysis of results is ongoing. Full results and guidance for discussion with teams will be shared later this month and this should aid discussions to establish actions locally. The Committee noted the update. 17. Any Other Competent Business P Johnstone reminded those present that the People and Culture Strategy has now been signed by Finance and Resources Committee and extended her thanks to the Trade Unions for their involvement. P Johnstone advised this is an ongoing piece of work with the strategy spanning four years. 18. Date of Next Meeting 16 September 2024 Page 14 of 88
Page 15
Perth and Kinross Council Finance and Resources Committee Employees Joint Consultative Committee Minute of hybrid meeting of the Employees Joint Consultative Committee held in the Council Chambers, 2 High Street, Perth on Monday 16 September 2024 at 2.00pm. Present: Representing Perth and Kinross Council: Councillors S McCole and J Rebbeck. Present: Representing Trade Unions: S Hope (UNISON) C Weston (EIS) (up to Item 9) M Mackie (SSTA) S Robertson (Unite the Union) (up to Item 8) In Attendance: E Bayne, J Beveridge, L Hamilton, J Guild, P Johnstone, L McGeorge and F Thomson (all Strategy, People and Resources); F MacKay (Economy, Place and Learning). Apologies: V Leonard, S Topen-Cooper and L Roberts. S Hope in the Chair. 1. Welcome and Apologies S Hope welcomed all present to the meeting and apologies were noted as above. 2. Declarations of Interest There were no declarations of interest made in terms of the Councillors’ Code of Conduct. 3. Minute of Meeting of the Employees Joint Consultative Committee of 17 June 2024 for Approval The minute of meeting of the Employees Joint Consultative Committee of 17 June 2024 was submitted and approved as a correct record. 4. MATTERS ARISING (i) H&S Consultative Committees L Hamilton advised work is ongoing to bring a report regarding the set up of a consultative committee to the Strategic Leadership Team by the end of this month, with the target date for the first Committee meeting in mid December. 3(iii) Page 15 of 88
Page 16
(ii) Fair Work First F Thomson advised a productive meeting had taken place with Trade Unions and extended her thanks to all involved. Two key requirements remain to be agreed, before a statement is produced for publication and Trade Union signatures are sought at future meetings. S Hope advised he would arrange a forum for Trade Unions to ensure quick decision making as required. (iii) People and Culture Strategy P Johnstone that the Workforce Planning Board will be responsible for ensuring collective oversight of workforce planning activity across PKC. She also advised that the Audit Scotland Best Value Audit on Workforce Innovation has been completed; advised a draft report has been prepared and will be submitted to Audit and Risk Committee at the end of September. P Johnstone also added there has been a change to the Leadership structure following the Director of Economy, Place and Learning leaving and the decision to take this post as a saving along with re-aligning teams under the Chief Executive/Depute Chief Executive and Chief Officer Health & Social Care Partnership. P Johnstone advised that a separate email had been issued to the unions outlining the communications circulated and the new structure. (iv) Crieff Primary School J Beveridge joined the meeting to provide an update on ongoing investigations at Crieff Primary School. He advised a smell was reported on Wednesday 4 September to Property Services, although no source could be found following testing. Following reports of staff becoming unwell, further testing was carried out with a focus on the kitchen area, but still no source could be identified. All testing was repeated again the following day with no conclusion of the source. Following a member of Tayside Contract staff fainting, an ambulance was called who subsequently reported to Scottish Fire and Rescue Service and the school evacuated. SFRS took over the building to perform further testing but still could not identify a source. J Beveridge advised Police Scotland issued a public communication to advise a suspected chemical leak was present however this was not accurate information. Crieff Primary School was closed to all pupils and staff on Friday 6 September as precaution. Specialist consultants were brought in for further testing, with a focus on the kitchen area, but results were inconclusive and a source could not be identified. Page 16 of 88
Page 17
Work is ongoing with Health and Safety, Environmental Health and Tayside Contracts. Potential external sites and influences are also being explored. Tayside Contracts are back in operation from Monday 16 September and devices are in place for ongoing monitoring. L Hamilton added that symptoms experienced by staff were in line with a chemical reaction. Involvement has also been sought from Public Health but again no conclusion reached. L Hamilton advised the incident is not reportable under RIDDOR. 5. Health and Safety Performance Report Quarter 1 – 2024/25 There was a report submitted by the Strategic Lead – Strategic Planning, People and Performance (G/24/127) informing and assisting the Employees Joint Consultative Committee in monitoring health and safety compliance and performance across Perth and Kinross Council and providing an overview of health and safety activities undertaken. C Weston extended her thanks to those involved in taking forward the noise reporting. Resolved: The contents of Report G/24/127, be noted. 6. Fire Safety Quarterly Report – Quarter 1 – 2024/25 There was a report submitted by the Strategic Lead – Strategic Planning, People and Performance (G/24/128) informing and assisting the Employees Joint Consultative Committee in monitoring fire safety performance across Perth and Kinross Council and providing an overview of fire safety activities undertaken. Resolved: The contents of Report G/24/128, be noted. 7. Staff Reporting: Incidents of Violence/Aggression and Incidents of Distressed/Challenging Behaviour in Education Settings, Term 4 2023/24 There was a report submitted by the Strategic Lead – Education and Learning (G/24/129) informing Employees Joint Consultative Committee of the Education Service’s performance in managing and reducing incidents of violence and aggression or distressed and challenging behaviour that have impacted staff in the workplace. The report provides a summary of the information gathered in Term 4 of academic year 2023/2024 in relation to staff reports of incidents in schools and other educational settings which had an emotional or physical impact on them. It also provides information on the activity of an established working group to prevent and reduce the number of incidents. Page 17 of 88
Page 18
In response to a request from M Mackie regarding sharing data at school level with staff at Consultative Committees, F Mackay advised a Power BI page has been developed to allow schools to view their own data. There has been a delay in launching this due to staff absence but should be available this term. In response to a question from C Weston regarding staff being off sick due to an incident of violence and aggression, but this being recorded as work related stress and the impact this may have on data, F Mackay confirmed the data in the report is only in relation to incidents which have been reported. F Thomson added that data and categories will be reviewed and guidance can be issued if appropriate to assist with accurate recording. P Johnstone also added that while an initial absence may be related to physical injuries following an incident of violence or aggression, any ongoing absence is more likely to be as a result of reduced wellbeing following the incident. Councillor McCole requested clarity of reporting going forward to ensure accuracy of data. S Hope commented the sharing of CALM Trainers across services is positive and welcomed this approach. Councillor Rebbeck commented that reasons for violence and aggression within classrooms can be multifaceted, and it is important to note pupils with additional support needs and societal impacts are both contributing to incidents. Councillor Rebbeck recognised the number of staff in classrooms is a factor and hopes the introduction of the mobile phone policy will have a positive impact going forward. Resolved: The contents of Report G/24/129, be noted. M MACKIE LEFT THE MEETING AT THIS POINT. 8. Menopause Awareness Month There was a report submitted by the Corporate Human Resources Manager (G/24/130) providing an update on planned activity for Menopause Awareness Month throughout October 2024 and Menopause Awareness Day on 18 October. In response to a question from Councillor McCole regarding how menopause guidance is working for staff, F Thomson advised the guidance is refreshed regularly and a link to the existing guidance is available within the report. F Thomson added that feedback from trade unions is welcomed, and the guidance can be added to a future agenda to ensure it is sufficient. S Hope advised he would feed back information on any union specific events being held for Menopause Awareness Month. Resolved: The contents of Report G/24/130, be noted. Page 18 of 88
Page 19
(C Weston Left the Meeting at this Point.) 9. Health and Wellbeing Update There was a report submitted by the Corporate Human Resources Manager (G/24/131) providing the Employees Joint Consultative Committee an update on current health and wellbeing data and activities. In response to a question from Councillor McCole regarding comparison of working days lost to other Local Authorities, P Johnstone advised national figures for 2023/24 are yet to be published. In response to another question from Councillor McCole regarding the impact on remaining staff when longer term absences occur, E Bayne advised that the cumulative impact is recognised and mitigations are put in place as far as possible but the knowledge loss can be problematic. P Johnstone added it can be largely dependent on the size of the school impacted. Resolved: The contents of Report G/24/131, be noted. 10. People and Culture – Skills Academies to Support Hard to Fill Occupational Roles There was a report submitted by the Senior Human Resources Officer (G/24/132) providing information and raising awareness about ongoing discussions relating to an approach to support recruitment to hard to fill occupational roles. In response to a question from L McGeorge regarding employment of those without the required qualifications, P Nicoll advised that applicants would have to meet the essential requirements of an advertised role this would not be encouraged and the majority of thoseinvolved are entry level. In response to a question from Councillor McCole regarding target audience, P Nicoll advised it is mostly individuals accessing the services of the Skills and Employment Support Team or via the Job Centre. P Nicoll added the vacancies will be advertised in the normal manner but the Skills Academies give opportunity to those who may not usually apply. Councillor Rebbeck commented this was a welcomed approach. Resolved: The contents of Report G/24/132, be noted. 11. Employee Survey There was a report submitted by Corporate Human Resources Manager (G/24/133) providing an update on the Employee Survey. Page 19 of 88
Page 20
In introducing the report P Johnstone advised areas for improvement have been identified and work is ongoing with managers regarding team specific results. In response to a question from L McGeorge regarding a 1:1 discussion template, F Thomson advised this would be available on Eric soon. In response to a question from Councillor Rebbeck regarding access to the survey to staff who would not usually work on a PC, F Thomson advised it is not known what percentage contributed to the overall results but gave the example of events which were held at Friarton to help and encourage staff who do not regularly use a PC to complete the survey. In response to a request from S Hope to view the full results, F Thomson advised there is a link within the report showing all PKC results and a breakdown per Strategic Lead area. Resolved: The contents of Report G/24/133, be noted. 12. Any Other Competent Business J Guild advised the Employees Joint Consultative Committee Constitution and Function has been updated to reflect changes in management structure and job titles, committee names and team names within the organisation. The updated version will be circulated for comment before final approval and noting by Finance and Resources Committee on 18 September. 13. Date of Next Meeting Monday 9 December 2024. Page 20 of 88
Page 21
Finance and Resources Committee Outstanding Business Statement (OBS) (Report No. 25/23) Please note that this statement sets out outstanding decisions of this committee along with an update and estimated completion date. Actions which are overdue are shaded for ease of reference. Where an update reflects that an action is complete then the Committee’s agreement will be sought to its removal from the OBS. No Minute Reference Subject Title Outstanding Action Update Lead Officer/ Service Action Due Action Expected 22. 23 Mar 2023 Executive Sub- Committee Revenue Budget 2022/23 – Tayside Contracts The Strategic Lead - Legal and Governance to raise the issue of the 75% rule and the possibility of flexible voting arrangements with the Clerk of Tayside Contracts Joint Committee and the Head of Legal at Angus Council. A meeting to be arranged with the Chief Executive of Tayside Contracts and the Legal Leads from Angus, Dundee and Perth to discuss voting arrangements. Ongoing Lisa Simpson 30 April 2025 30 April 2025 31. 20 November 2024 Item 5. Revenue Budget 2024/25 – Update no. 2 Regarding the projected overspend of operating costs at Perth Harbour, Councillor Laing to write a letter to Transport Scotland on behalf of the committee stressing their frustration with the delay of the formal consultation. Councillor Laing and Councillor Barrett to write Verbal update to be provided at committee on 5 February 2025. Serge Merone 5 February 2025 5 February 2025 4 Page 21 of 88
Page 22
No Minute Reference Subject Title Outstanding Action Update Lead Officer/ Service Action Due Action Expected a joint letter to Jim Fairlie to see if he can help progress the situation. 32. 20 November 2024 Item 5. Revenue Budget 2024/25 – Update no. 2 Further information to be shared with members on the timescales of the ALEO review. Verbal update to be provided at committee on 5 February 2025. Charlene Guild 5 February 2025 5 February 2025 33. 20 November 2024 Item 5. Revenue Budget 2024/25 – Update no. 2 Private briefing note be shared with members on the challenges and the factors beyond the control of the Crannog Centre. Response was circulated to members via email. Complete Scott Walker 5 February 2025 5 February 2025 Page 22 of 88
Page 23
Perth and Kinross Council Finance and Resources Committee 5 February 2025 Revenue Budget 2024/25 – Update No. 3 Contact Officer: Scott Walker, Chief Finance Officer (Report No. 25/24) 1. Purpose 1.1 This report provides an update on progress with the 2024/25 General Fund Revenue Budget based upon the November 2024 ledger, updated for any subsequent known material movements, and the projected financial position of the Housing Revenue Account. 1.2 The total net projected under spend on the 2024/25 General Fund Management Budget is £1.155 million (see Appendix 1). 2. Recommendations The Committee is requested to: (i) note the contents of the report, (ii) note the projected outturn for General Fund Services set out in Section 5 and Appendix 1 and 2, (iii) note the projected outturn for Corporate Budgets set out in Section 6, (iv) note the funding update provided in Section 7, (v) note the projected outturn for the Housing Revenue Account, which is summarised in Section 8 and Appendix 4, (vi) approve the adjustments to the 2024/25 Management Revenue Budget (vii) detailed in Sections 9, 10 & 11 and Appendices 1, 2, 4, 5, 6, and 7, (viii) note the financial risks set out in Section 12 and Appendix 8. 3. Structure Section 4 Background Section 5 Revenue Monitoring – Service Budgets Section 6 Revenue Monitoring – Corporate Budgets Section 7 Revenue Monitoring – Funding Section 8 Revenue Monitoring – Other Updates Section 9 2024/25 Additional Funding Section 10 2024/25 Virements Section 11 2024/25 Movements in Reserves Section 12 Financial Risks Section 13 Conclusions 5 Page 23 of 88
Page 24
4. Background 4.1 This report updates the Committee on progress with the 2024/25 Revenue Budget. Appendix 1 to this report summarises the current projected year end (outturn) position for each Service based upon the November 2024 ledger, updated for any subsequent known material movements. 4.2 The budget reflected in Column 1 of Appendix 1 to this report is that approved by the Council in setting the final 2024/25 Revenue Budget on 28 February 2024 (Report No. 24/63 refers). In addition, adjustments approved by the Finance & Resources Committee on 24 April, 18 September 2024 and 20 November 2024 (Report Nos. 24/130, 24/260 and 24/318 refer) are reflected in Appendix 1 (Column 2). 5. Revenue Monitoring – Service Budgets 5.1 The total net projected under spend on Service budgets, which is summarised in Section 1 of Appendix 1 to this report, is £1.111 million which represents 0.3% of total net Service expenditure. Since the last update, this is a positive movement of £2.040 million. 5.2 Details of variances against individual Service budgets are shown in Appendix 2 to this report with the most significant variances summarised below. 5.3 The management of Service over and under spends are considered throughout the financial year and may also form part of the Revenue Budget strategy for future years. 5.4 There remains a risk that the Council continues to experience increases in costs over the short to medium term that are higher than budgeted. Going forward, this may continue to have an impact on projected outturns and future years’ budgets. Education and Learning 5.5 The projected outturn for Education and Learning excluding Devolved School Management (DSM) and the Pupil Equity Fund (PEF) is currently anticipated to be on target against budgets which represents a movement of £1.164 million from the last update. The individual elements contributing to this movement are summarised in the following table with commentary on the significant movements below. Function Projected Outturn Movement £’000 % £’000 Education & Learning Core Under spend (23) (1.7) (18) Nursery Sector Under spend (976) (4.0) (299) Primary Sector Over spend 1,064 2.3 (264) Secondary Sector Under spend (466) (9.1) (546) Special Sector Over spend 7 - (11) Home to School Transport Over spend 394 3.7 (26) TOTAL On Target - - (1,164) Page 24 of 88
Page 25
5.6 In the Nursery Sector, there is an increase in the projected under spend of £299,000 due to additional staff slippage and reduced demand for deferred places. 5.7 In the Primary Sector there is a reduction in the projected over spend of £264,000 due to reduced expenditure on supply teachers, in part during the strike days in October 2024. 5.8 Within the Secondary Sector, there is a reduction in the projected over spend of £546,000 due to a reduction in pupil rolls partially offset by increased loan charges. 5.9 In Home to School Transport there is a reduction in the projected over spend of £26,000 following inclusion of savings from the strike days in October 2024. 5.10 The Devolved School Management Scheme is currently projected to under spend by £200,000. However, some schools are experiencing challenges in delivering approved staff slippage targets and facing inflationary pressures against budgets that have been reduced over previous years. The budgets for the Devolved School Management scheme are allocated by financial year (April – March), whereas expenditure is incurred by academic year (August – June). 5.11 At this stage of the academic year, expenditure met from the Pupil Equity Fund (PEF) is projected to be £100,000 less than the allocation from the Scottish Government of £1.864 million. It is anticipated that the projected under spend on teacher and support costs will be carried forward to 2025/26 to meet commitments. The budgets for the Pupil Equity Fund scheme are allocated by financial year, whereas expenditure is incurred by academic year. Children, Families and Justice 5.12 The projected outturn for Children, Families and Justice is £387,000 or 1.4% less than budget which represents a movement of £387,000 from the last update. The individual elements contributing to this position are summarised in the following table with narrative on the significant variances below. Function Projected Outturn Movement £’000 % £’000 Children & Families Under spend (387) (1.7) (387) Justice Service On target 0 - - TOTAL Under spend (387) (1.4) (387) 5.13 There is an increase in the projected under spend on foster, kinship and adoption payments and additional income, partially offset by further pressures on residential placements and not achieving budgeted slippage targets. Page 25 of 88
Page 26
Economy, Development and Planning 5.14 The projected outturn for Economy, Development and Planning is currently anticipated to be £30,000 or 0.2% less than budget which represents a movement of £90,000 from the last update. The individual elements contributing to this position are summarised in the following table with narrative on the significant variances below. Function Projected Outturn Movement £’000 % £’000 Service Wide Under spend (175) (2.5) (75) Business and Investment Over spend 105 14.6 35 Tourism, Culture and Place Over spend 150 1.4 - Development Management and Building Standards Under spend (110) - (50) TOTAL Under spend (30) (0.2) (90) 5.15 Service Wide there is an increase in the projected under spend of £75,000 due to staff slippage in excess of budgeted levels. 5.16 In Development Management and Building Standards there is an increase in the projected under spend of £50,000 due to additional planning & building warrant income. Environment and Infrastructure 5.17 The projected outturn for Environment and Infrastructure is currently anticipated to be £480,000 or 1.4% less than budget which represents a movement of £50,000 from the last update. The individual elements contributing to this position are summarised in the following table with narrative on the significant variances below. Function Projected Outturn Movement £’000 % £’000 Service Wide Under spend (300) (1.7) (50) Traffic & Network Under spend (50) (4.6) - Waste Disposal Under spend (350) (4.1) - Refuse Collection Over spend 100 2.2 100 Fleet Over spend 120 - - TOTAL Under spend (480) (1.4) 50 5.18 Service Wide there is an increase in the projected under spend of £50,000 due to staff slippage in excess of budgeted levels. 5.19 Across Waste Disposal, there is an increase in the level of income from sale of recyclates (£100,000) that is offset by additional costs relating to essential depot and site works (£100,000). 5.20 In Refuse Collection there is a projected over spend of £100,000 due to a shortfall in commercial waste income partially offset by savings on fuel. Page 26 of 88
Page 27
Housing and Communities 5.21 The projected outturn for Housing and Communities is currently anticipated to be £185,000 or 0.9% less than budget which represents a movement of £90,000 from the position last reported. The individual elements contributing to this movement are summarised in the following table with commentary on the significant movements below. Function Projected Outturn Movement £’000 % £’000 Service Wide Under spend (210) (2.4) (60) Housing General Fund Over spend 40 0.5 - Bereavement Services Over spend 15 1.9 - Public Transport Unit Under spend (30) (0.8) (30) TOTAL Under spend (185) (0.9) (90) 5.22 On a Service Wide basis, there is an increase in the projected under spend of £60,000 due to updated staff cost projections, partially offset by an increased bad debt provision. 5.23 Within the Public Transport Unit, there is a net projected under spend of £30,000 made up of additional income from departure charges partially offset by additional costs in relation to tendered services. Property Services 5.24 The projected outturn for Property Services is currently anticipated to be £550,000 or 0.8% more than budget which represents a movement of £99,000 from the position last reported. The individual elements contributing to this movement are summarised in the following table with commentary on the significant movements below. Function Projected Outturn Movement £’000 % £’000 Service Wide Over spend 385 0.6 57 Energy Under spend (324) (3.8) (85) Maintenance Over spend 150 3.2 0 Facilities Management Over spend 339 5.5 99 Catering On target - 0 (170) TOTAL Over spend 550 0.8 (99) 5.25 On a Service Wide basis, there is a net increase in the projected over spend of £57,000 following an update on staff and other costs alongside income projections. 5.26 On Energy, there is an increase in the projected under spend of £85,000 due to updated rates and consumption information. 5.27 In Facilities Management, there is an increase in the projected over spend of £99,000 due to delays in implementing the new cleaning regime. Page 27 of 88
Page 28
5.28 In Catering, there is a reduction in the projected over spend of £170,000 due to a fall in the uptake of school meals. Legal and Governance 5.29 Within Legal and Governance there is a projected under spend of £9,000 or 0.2% which represents a movement of £87,000. This movement is the result of updated staff and other cost projections alongside income assumptions. Customer and Digital 5.30 The projected outturn for Customer and Digital is currently anticipated to be £119,000 or 1% more than budget which represents an increase of £30,000 from the last update. The individual elements contributing to this movement are summarised in the following table with commentary on the significant movements below. Function Projected Outturn Movement £’000 % £’000 IT Over spend 69 1.2 0 Revenues & Benefits Over spend 50 0.8 30 TOTAL Over spend 119 1.0 30 5.31 In Revenues and Benefits there is a net increase in the projected over spend of £30,000 due to updated projections on staff and other costs. Strategic Planning and Performance 5.32 Within Strategic Planning and Performance, there is a projected under spend of £202,000 or 3.3% which represents an increase of £140,000 due to the accelerated delivery of approved savings. Finance and Business Support 5.33 The projected outturn for Finance and Business Support is currently anticipated to be £507,000 or 5.7% less than budget which represents an increase of £63,000 since the last update. The individual elements contributing to this movement are summarised in the following table with commentary on the significant variances below. Function Projected Outturn Movement £’000 % £’000 Finance Under spend (31) 0.0 (35) Business Support Under spend (476) (12.5) (28) TOTAL Under spend (507) (5.7) (63) 5.34 Across both functions there are increases in the projected under spends, primarily on staff costs due to the accelerated delivery of approved savings. Page 28 of 88
Page 29
6. Revenue Monitoring – Corporate Budgets 6.1 Included within Section 2 of Appendix 1 is an update on the Council’s Corporate budgets. More information on variances against individual budget headings are set out below. Health & Social care 6.2 On 11 December 2024, Perth and Kinross Integration Joint Board received a report on the 2024/25 Financial Position (Report No. G/24/212 refers). After the application of earmarked Reserves and non-recurring funding, this report presented a projected over spend of £1.243 million. This position is consistent with many other integration joint boards who also face significant financial challenges in the current financial year. Further information on this position is set out in Appendix 3. 6.3 Of the projected over spend set out above, £189,000 related to Social Care and £1.054 million related to Health activity. Under the terms of the Integration Scheme, the Council is only exposed to the projected over spend in relation to Social Care. 6.4 The Integration Joint Board will be presented with a further update at its meeting on 19 March 2025. Council Tax Reduction Scheme 6.5 The application of the Council Tax Reduction Scheme is a statutory function for the Council. The promotion and encouragement of take up is a key responsibility for the Council, particularly when households are facing significant pressures on the cost of living. 6.6 The level of expenditure incurred by the Council is dependent upon two main drivers, firstly, the average number of weekly caseload and, secondly, the average value of weekly entitlements. 6.7 In the current financial year, the Council is supporting approximately 8,600 households across Perth and Kinross with the Council Tax Reduction Scheme with an average award of £16.91 per week. This results in a projected over spend on the Council Tax Reduction Scheme of approximately £150,000 which is reflected in Appendix 1. 7. Revenue Monitoring – Funding 7.1 Further information on the Council’s funding is set out within Section 3 of Appendix 1. More information on variances against individual budget headings are set out below. Council Tax Income 7.2 The amount of income the Council will generate from Council Tax is dependent on two main factors, firstly the collection levels and secondly, the number of Band D properties on the Valuation Roll. Page 29 of 88
Page 30
7.3 Monitoring of Council Tax collection levels is carried out monthly. The following graph sets out collection performance to 31 December 2024 together with prior year comparative figures for the previous five financial years. 7.4 Between 2019/20 and 2023/24, the average collection figure to 31 December was 81.61%. The actual collection figure to 31 December 2024 was 81.17% which is 0.44% less than the five-year average and 0.32% less than the comparable position in 2023. 7.5 Secondly, in setting the Council’s Revenue Budget, assumptions are made on increases in the number of Band D equivalent properties. The graph set out below suggests that actual growth levels are in line with budget assumptions. Page 30 of 88
Page 31
7.6 Given the 2024/25 collection information set out above and the growth in the number of Band D equivalent properties, it is currently anticipated that Council Tax income will exceed the budget by £250,000 in the current financial year which is reflected in Appendix 1. Non-Domestic Rates 7.7 The actual collection rate to 31 December 2024 was 81.38%, compared to 79.98% for the same period in 2023/24. 8. Revenue Monitoring – Other Updates Impact on Arm’s Length External Organisations (ALEOs) 8.1 The Council continues to work closely with its three Arm’s Length External Organisations (ALEOs) – Live Active Leisure (LAL), Perth Theatre & Concert Hall (PTCH) and Culture Perth & Kinross (CPK) who make an important contribution to the Corporate Plan through the current Culture, Physical Activity and Sport Strategies approved by Council in May 2023. 8.2 Currently, for the current financial year, Live Active Leisure and Perth Theatre and Concert Hall are projecting deficits that are in line with their approved budgets. 8.3 Culture Perth and Kinross are currently projecting a deficit for 2024/25 that is significantly more than the level originally budgeted. They have experienced additional costs relating to the current year pay award, to historic equal pay claims and to the running costs of their establishments, particularly Perth Museum. Page 31 of 88
Page 32
8.4 Should these projections come to bear, Culture Perth and Kinross will have negative unrestricted reserves as at 31 March 2025. 8.5 Council officers will continue to work with Culture Perth and Kinross to provide support and challenge but ultimately there may be a requirement to provide additional funding in the current year. 8.6 The Council previously agreed to underwrite costs of up to £170,000 in relation to the opening of the Museum, particularly the café located within the facility. This support has not been required to date, and the budget is currently sitting within Economy, Development and Planning. 8.7 Approval is sought to delegate responsibility for providing this additional financial support to the Chief Finance Officer. Any payment will only be made if absolutely required in order to ensure the financial position of Culture Perth and Kinross at 31 March 2025. 8.8 The long-term sustainability of the Council’s ALEOs across future financial years remains challenging. The Council’s Transformation and Change Programme includes a review of ALEOs, and the Council will be asked to consider options on future models of service delivery later this year. Tayside Contracts 8.9 The operating environment for Tayside Contracts remains challenging. They continue to experience significant inflationary pressures on the price of staple foods – beyond that of the headline CPI and RPI rates quote more widely. 8.10 Tayside Contracts continue to identify mitigating actions, and the three constituent Councils are looking at how they may assist. Work continues between officers of the Council and Tayside Contracts to further refine these projections. 8.11 Given the financial challenges facing Tayside Contracts, there is a risk that the budgeted amount from the Trading Operations surplus of £550,000 will not be received in the current year. Housing Revenue Account 8.12 The Housing Revenue Account is currently projected to break even in the current financial year. The main elements are summarised below and set out in Appendix 5. 8.13 Across the Housing Revenue Account activity there is a net reduction in the projected under spend of £23,000. Within this movement, additional rental income and a reduction in the bad debt provision is partially offset by additional expenditure on repairs, insurance and Council Tax. 8.14 As a result of the variances identified above Capital from Current Revenue will reduce by £23,000. Page 32 of 88
Page 33
9. 2024/25 Additional Funding 9.1 Since elected members were provided with the 2024/25 Revenue Budget update on 20 November 2024 (Report No. 24/318 refers), notification has been received of additional resources in the current financial year from several sources as set out below. To ensure that the 2024/25 Management Budget continues to reflect the operational requirements of the Council, several adjustments are required, which are summarised below and included in Appendix 1 and Appendix 6. Scottish Government – Revenue Support Grant: • Maintain Teacher Numbers: £3.625 million (Education and Learning) • Teacher Induction Scheme: £106,000 (Education and Learning) • Teachers’ Superannuation: £2.258 million (Education and Learning) • SNCT Pay Offer: £760,000 (Education and Learning) • Ukraine Funding: £129,000 (Housing and Communities) • Scottish Welfare Fund: £368,000 (Customer and Digital Services) • Net other movements: reduction of £62,000 (Reserves) Scottish Government – Ring Fenced Grant • Pupil Equity Fund: reduction of £10,000 (Education and Learning) 9.2 The Scottish Government has advised that the increase in Revenue Support Grant identified above of £7.184 million and reduction in Ring Fenced Grant of £10,000 will be made through a redetermination of the Council’s funding. It is therefore necessary to adjust budgets for Education and Learning, Housing and Communities, Customer and Digital Services, Reserves and Revenue Support Grant. 9.3 Action: The Council is asked to approve the adjustments set out at paragraphs 9.1 and 9.2 which are reflected in Appendix 1 (Column 3) to this report. Other Funding 9.4 Other funding amounting to £1.885 million will be paid outside the Revenue Support Grant mechanism as Other Grant income and is, therefore, cost neutral in terms of the budget summary. Details of this funding is set out in Appendix 5. 9.5 Action: The Committee is asked to note the receipt of £1.885 million of additional resources, with this funding being reflected within Education and Learning, Children, Families and Justice, Economy, Development and Planning, Environment and Infrastructure and Housing and Communities as additional grant income. The current projected outturn assumes that all these additional resources will be fully expended in 2024/25 or will be carried forward under the terms of the grant award. Page 33 of 88
Page 34
10. 2024/25 Virements Contribution to/from Capital Fund 10.1 In line with the strategy for managing the Council’s Capital Programme over the medium term, it is recommended that the eventual over or under spend on Capital Financing Costs and Interest on Revenue Balances be transferred from or to the Capital Fund. 10.2 The latest monitoring indicates a projected increase in capital financing costs (loan charges) of £16,000 based on the latest treasury management activity and a reduction of £209,000 in income from interest on revenue balances due to reduced cashflows. This will result in a reduced Contribution to the Capital Fund of £225,000 in the current financial year. 10.3 Action: The Committee is requested to approve the virement of £16,000 to the Capital Financing Costs (Loan Charges) Budget and £209,000 to Interest on Revenue Balances with a corresponding reduction in the projected Contribution to the Capital Fund. These adjustments have been reflected in Appendix 1 (Column 5) to this report. Service Virements 10.4 To ensure that the 2024/25 Management Revenue Budget continues to reflect current Service needs and operational requirements there are several virements that are reflected in Appendix 1 (column 5) that have been processed in line with the Scheme of Administration. 10.5 These adjustments include allocations of pay award funding, including support to ALEOs, Tayside Contracts and the Health and Social Care Partnership, and adjustments between Strategic Leads to ensure budgets are aligned with responsibility. 11. 2024/25 Movements in Reserves 11.1 Included at Appendix 6 is an update on the Council’s General Fund Reserves. The appendix includes the following: • Earmarked and unearmarked Reserves at 31 March 2024 (per unaudited Annual Accounts). • previously approved contributions to and from earmarked Reserves in 2024/25. 2025/26 and 2026/27. • The impact of proposals within this report on earmarked Reserves. • The impact of the latest revenue monitoring on the level of unearmarked Reserves. 11.2 The earmarked Reserves are brigaded under three headings as follows: i. Balances held under statute / regulation – these earmarked Reserves are prescribed under legislation and the Council has limited discretion in how they are applied. Page 34 of 88
Page 35
ii. Balances held for specific (previously approved) purposes – the purpose of these earmarked Reserves has been previously approved by Council in either the Reserves Strategy or Annual Accounts iii. Balances held for other purposes – the creation of these earmarked Reserves has been approved by Council, but not specific proposals. 11.3 Going forward proposals involving earmarked Reserves under i. and ii. above will be advised to Committee in summary as Council either has limited discretion or previously approved their application. Proposals to apply earmarked Reserves under iii. above will include more detail for elected member consideration. Balances Held Under Statute / Regulation 11.4 Approval is sought to draw down resources of £820,000 from the Council Tax Income for Affordable Housing earmarked Reserve. Funding of £120,000 will support the new house building at Weavers Gait, Kinross and £700,000 will contribute to the acquisitions of properties in Dunkeld. 11.5 Action: The Committee is asked to approve the transfer of £820,000 from the Council Tax Income for Affordable Housing earmarked Reserve to Housing & Communities. This adjustment is reflected in Appendix 1 (Column 5) to the report. Balances Held for Specific (Previously Approved) Purposes 11.6 These earmarked Reserves have previously been approved by elected members in their consideration of the Reserves Strategy or Annual Accounts. 11.7 Specifically, authority is sought to transfer: • £540,000 from Services to the Transformation and Workforce Management earmarked Reserve in line with actual spending profiles. • £370,000 from Customer and Digital to the Anti-Poverty earmarked Reserve following the receipt of additional funding from the Scottish Government. • £175,000 to Housing and Communities from the Community Resilience earmarked Reserve to fund projects and initiatives across Perth and Kinross. • £20,000 to Housing and Communities from the Community Investment Fund earmarked Reserve to support approved applications. • £420,000 to Housing and Communities from the Car Park earmarked Reserve for Rural Electric Vehicle Charging Points and Ticket issuing machines. 11.8 Action: The Committee is asked to approve the transfer to / from earmarked Reserves set out in paragraph 11.7 above. These adjustments are reflected in Appendix 1 (Column 5) to the report. Page 35 of 88
Page 36
11.9 In addition, in setting the 2024/25 Revenue Budget in February 2024, the Council approved expenditure to fund several specific initiatives. For a variety of reasons including consultation, capacity and timing issues, there has been slippage in the delivery of a few of these projects that may result in the expenditure not being incurred in the current financial year. Projects totalling £555,000 are set out at Appendix 7. 11.10 Should the Committee confirm that that the projects remain a priority for the Council then the balances set out in Appendix 7 will be transferred to an earmarked Reserve to ensure that the funding is in place to ensure delivery. The final outturn for individual projects may change before the end of the financial year, therefore, by agreeing the projects within Appendix 7, the Committee is confirming that the initiative remains a priority and that the final under spend will be earmarked within Reserves. 11.11 Should any of the projects no longer be a priority, the projected under spend would be available to support the financial management of the Council in both current and future financial years. 11.12 Action: The Committee is asked to confirm that the projects listed in Appendix 7 remain a priority and that the final under spends, currently projected at £555,000 are transferred to an earmarked Reserve to ensure delivery. These adjustments are reflected in Appendix 1 (Column 5) to the report. 11.13 In November 2024, the events planned for the weekend of the Christmas lights switch on were cancelled due to inclement weather. This is now subject to an ongoing insurance claim so that the Council recovers the costs that had been incurred. Should this claim be successful, and the refund is received prior to 31 March 2025, approval is sought to create an earmarked Reserve for events so that the funding is available to augment activity in future years. 11.14 Action: Subject to a successful insurance claim by 31 March 2025, approval is sought to transfer the receipt to an earmarked Reserve to support events in future financial years. Unearmarked Reserves – Savings from Strikes 11.15 During October 2024, industrial action in the form of strikes took place in schools across Perth and Kinross. This resulted in direct staff savings of £883,000 which will be removed from Education and Learning and applied to unearmarked Reserves. This adjustment is included in Appendix 1 and included in Appendix 6. 11.16 Action: The Committee is asked to approve the transfer of £883,000 which is the saving on the strikes that took place in October 2024 from Education and Learning to unearmarked Reserves. This adjustment is reflected in Appendix 1 (Column 5) to the report. Page 36 of 88
Page 37
12. Financial Risks 12.1 In preparing the Council's 2024/25 revenue monitoring, officers have considered the key strategic, operational and financial risks facing the Council over this period. Whilst the risks may be managed in the current financial year, there is the potential for there to be an impact in the future. 12.2 To alleviate the impact these risks may have if they occur, a number of general risk mitigation factors are utilised by the Council which include detailed budget monitoring carried out by Services and having general fund balances available to meet unforeseen expenditure. 12.3 Risks are captured within the body of the report with a summary being maintained in Appendix 8. 12.4 Two risks have been removed for the current year with confirmation of funding for the following: • Current Year Pay Awards • Funding o Pupil Teacher Ratio o Teachers Superannuation Costs 13. Conclusion 13.1 Based on the November 2024 ledger, a projected under spend of £1.155 million has been identified in the current financial year. 13.2 This level of projected under spend, along with the transfer included at paragraph 11.15 will result in an increase in the level of unearmarked Reserves to £17.979 million or 3.8% (see Appendix 6). 13.3 The financial position of the Council and its partners including the Health & Social Care Partnership and the ALEOs remains challenging and regular updates will be provided to the Council and the Finance and Resources Committee as the position develops. APPROVED Name Designation Date Scott Walker Chief Finance Officer 21 January 2025 Page 37 of 88
Page 38
ANNEX 1. Implications, Assessments, Consultation and Communication Strategic Implications Yes / None Community Plan / Single Outcome Agreement None Corporate Plan Yes Resource Implications Financial Yes Workforce Yes Asset Management (land, property, IST) Yes Assessments Equality Impact Assessment Yes Strategic Environmental Assessment Yes Sustainability (community, economic, environmental) Yes Legal and Governance None Risk None Consultation Internal Yes External None Communication Communications Plan None 1. Strategic Implications Corporate Plan 1.1 The Council’s Corporate Plan 2022 – 2027 lays out seven outcome focussed strategic objectives which provide clear strategic direction, inform decisions at a corporate and service level and shape resources allocation. They are as follows: • Tackling poverty • Tackling climate change and supporting sustainable places • Growing a sustainable and inclusive local economy • Enabling our children and young people to achieve their full potential • Protecting and caring for our most vulnerable people • Supporting and promoting physical and mental wellbeing • Placing communities at the heart of how we work 1.2 This report relates to all these objectives. 2. Resource Implications Financial 2.1 There are no direct financial implications arising from this report other than those reported within the body of the main report. Page 38 of 88
Page 39
Workforce 2.2 There are no direct workforce implications arising from this report other than those reported within the body of the main report. Asset Management (land, property, IT) 2.3 There are no direct asset management implications arising from this report other than those reported within the body of the main report. 3. Assessments Equality Impact Assessment 3.1 Under the Equality Act 2010, the Council is required to eliminate discrimination, advance equality of opportunity, and foster good relations between equality groups. Carrying out Equality Impact Assessments for plans and policies allows the Council to demonstrate that it is meeting these duties. 3.2 The information contained within this report has been considered under the Corporate Equalities Impact Assessment process (EqIA) and has been assessed as not relevant for the purposes of EqIA. Strategic Environmental Assessment 3.3 The Environmental Assessment (Scotland) Act 2005 places a duty on the Council to identify and assess the environmental consequences of its proposals. 3.4 The information contained within this report has been considered under the Act. However, no action is required as the Act does not apply to the matters presented in this report. Sustainability 3.5 Under the provisions of the Local Government in Scotland Act 2003 the Council must discharge its duties in a way which contributes to the achievement of sustainable development. In terms of the Climate Change Act, the Council has a general duty to demonstrate its commitment to sustainability and the community, environmental and economic impacts of its actions. 3.6 The information contained within this report has been considered under the Act. However, no action is required as the Act does not apply to the matters presented in this report. Page 39 of 88
Page 40
4. Consultation Internal 4.1 The Strategic Leadership Team have been consulted in the preparation of this report. 2. BACKGROUND PAPERS 2.1 No background papers, as defined by Section 50D of the Local Government (Scotland) Act 1973 (other than any containing confidential or exempt information) were relied on to any material extent in preparing the above report. 3. APPENDICES Appendix 1 – 2024/25 Management Budget Appendix 2 – General Fund 2024/25 Projected Outturn – Service Analysis Appendix 3 – Perth & Kinross IJB 2024/25 outturn Appendix 4 – Housing Revenue Account 2024/25 Projected Outturn Appendix 5 – Other Fundings Appendix 6 – General Fund Balances Appendix 7 – Council Approved Revenue Budget Flexibility 2024/25 Appendix 8 – Financial Risks Page 40 of 88
Page 41
PERTH & KINROSS COUNCIL GENERAL FUND 2024/25 REVENUE BUDGET - SUMMARY Appendix 1 (1) (2) (3) (4) (5) (6) (7) (8) (9) 2024/25 Previously Movements Virements Movements 2024/25 Projected Variance Variance Council Approved in in Revised Outturn to to Approved Adjustments Funding Reserves Mgt Revised Revised Budget (Net) Budget Mgt Mgt Budget Budget £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 % SECTION 1 Service Budgets Education and Learning 166,774 (1,634) 6,301 453 (1,049) 170,845 170,845 0 0.0% Children, Families and Justice 25,284 1,645 112 27,041 26,654 (387) (1.4%) Economy, Development and Planning 13,901 3,730 207 17,838 17,808 (30) (0.2%) Environment and Infrastructure 34,666 389 300 35,355 34,875 (480) (1.4%) Housing and Communities 17,878 3,057 129 91 1,307 22,462 22,277 (185) (0.8%) Property Services 65,471 1,040 1 (34) 66,478 67,028 550 0.8% Legal and Governance 4,381 252 36 (110) 4,559 4,550 (9) (0.2%) Customer and Digital Services 10,302 1,461 368 89 (370) 11,850 11,969 119 1.0% Strategic Planning, People and Performance 5,948 446 (15) (264) 6,115 5,913 (202) (3.3%) Projects and Programmes 131 733 1 (393) 472 472 0 0.0% Finance and Business Support 8,227 541 70 8,838 8,331 (507) (5.7%) Directorate Core Costs 1,003 64 (62) 1,005 1,025 20 2.0% Sub - Total: Service Budgets 353,966 11,724 6,798 1,283 (913) 372,858 371,747 (1,111) (0.3%) SECTION 2 Corporate Budgets Health and Social Care 87,498 8,194 258 95,950 95,950 0 0.0% Contribution to Valuation Joint Board 1,466 1,466 1,466 0 0.0% Capital Financing Costs 16,628 1,846 16 18,490 18,490 0 0.0% Interest on Revenue Balances (5,411) (474) 209 (5,676) (5,676) 0 0.0% Net Contribution to/(from) Capital Fund 6,710 (1,372) (225) 5,113 5,113 0 0.0% Contribution to/(from) Insurance Fund 200 200 400 400 0 0.0% Trading Operations Surplus (550) (550) (550) 0 0.0% Support Service External Income (2,238) 0 (2,238) (2,238) 0 0.0% Tayside Pension Fund 1,655 1,655 1,711 56 3.4% Apprenticeship Levy 956 956 956 0 0.0% Pay Award 0 2,099 (2,099) 0 0 0 0.0% Leadership and Procurement (1,505) 555 558 (392) (392) 0 0.0% Council Tax Reduction Scheme 7,400 7,400 7,550 150 2.0% Discretionary Relief 1,104 1,104 1,104 0 0.0% Net Expenditure (General Fund) 467,879 22,772 6,798 0 (913) 496,536 495,631 (905) (0%) 5 Page 41 of 88
Page 42
PERTH & KINROSS COUNCIL GENERAL FUND 2024/25 REVENUE BUDGET - SUMMARY Appendix 1 (1) (2) (3) (4) (5) (6) (7) (8) (9) 2024/25 Previously Movements Virements Movements 2024/25 Projected Variance Variance Council Approved in in Revised Outturn to to Approved Adjustments Funding Reserves Mgt Revised Revised Budget (Net) Budget Mgt Mgt Budget Budget £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 % SECTION 3 Funding Revenue Support Grant (275,985) (7,950) (7,184) (291,119) (291,119) 0 0.0% Ring Fenced Grant (3,806) 10 (3,796) (3,796) 0 0.0% Non Domestic Rate Income (65,152) (203) (65,355) (65,355) 0 0.0% Council Tax Income (107,517) (107,517) (107,767) (250) (0.2%) Capital Grant (1,600) (139) (1,739) (1,739) 0 0.0% Total Financing (454,060) (8,292) (7,174) 0 0 (469,526) (469,776) (250) (0.1%) Financed from/(returned to) Reserves 13,819 14,480 (376) 0 (913) 27,010 25,855 (1,155) Page 42 of 88
Page 43
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 5 Page 43 of 88
Page 44
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 44 of 88
Page 45
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) Page 45 of 88
Page 46
Page 46 of 88
Page 47
APPENDIX 3 Perth and Kinross Health and Social Care Partnership Projected outturn based on Revenue Monitoring to 30 September 2024 Social Care Health Health & Social Care Partnership £'000 £'000 £'000 DEVOLVED FUNCTIONS Older People Services 1,968 1,109 3,077 Adult Services 1,742 (527) 1,215 Other Community Services (92) 0 (92) Management/Commissioned/Other 165 (217) (52) Budget Deficit 2,097 175 2,272 Sub Total - Hospital & Community Health 5,880 540 6,420 P&K IJB Lead Partner 0 (875) (875) Dundee & Angus Hosted Services Recharges In/Out 0 1,557 1,557 Sub Total - Lead Partner Arrangement 0 682 682 GP Prescribing / Other Family Health Services 0 1,846 1,846 General Medical Services / Family Health Services 0 (42) (42) Sub Total - PKHSCP 5,880 3,026 8,906 Approved Use of General Reserves in 2024/25 (1,286) (158) (1,444) Approved Earmarked Reserves & Other 2024/25 Non-Recurring Funding (800) (884) (1,684) Application of Remaining General Reserves (3,205) 0 (3,205) Financial Recovery Measures (400) (930) (1,330) Total Projected Outturn Perth & Kinross HSCP 189 1,054 1,243 Projected Out-turn Over / (Under) Spend 5 Page 47 of 88
Page 48
Page 48 of 88
Page 49
APPENDIX 4 PERTH & KINROSS COUNCIL - HOUSING REVENUE ACCOUNT 2024/25 PROJECTED OUTTURN (Based on expenditure to 30 November 2024) £'000 645 Housing Repairs Projected over spend in repairs primarily due to resolving the backlog (£530,000), energy costs (£35,000), transport costs (£50,000) and external voids (£30,000). (50) Improvements Delay in commencement of Energy Performance Certificates contract . 103 Letham, North & South Projected increase in costs arising from garden maintenance contract (£113,000), energy (£8,000), property costs (£35,000). These are partially offset by projected under spends in tenants participation (£40,000), cleaning (£8,000) and non-domestic rates (£5,000). 25 Perth City and Specialist Projected over spends on property costs (£20,000) and disturbance payments (£5,000). (405) Administration Projected under spend on bad debt provision based on latest assessment of arrears (£750,000), projected slippage across HRA in excess of slippage target (£100,000) and projected underspend on non-domestic rates (£25,000) . These are partially offset by additional property costs relating to void council tax (£160,000) and insurance (£115,000), void rents loss (£135,000) and increased sales ledger bad debt provision (£60,000). (460) Income Projected additional income from mainstream rents (£220,000), garages and lock-ups (£25,000) and projected increased income for Interest on Revenue Balances (£250,000). These are partially offset by reduced income from commercial rent (£35,000). 142 Capital Financed from Current Revenue As a result of the projected net under spends highlighted above, this is the increase in the amount available to invest in the HRA capital programme from the Revenue Budget. 0 Summary of Service Variances 5 Page 49 of 88
Page 50
Page 50 of 88
Page 51
APPENDIX 5 Other Grant Funding Education and Learning Scottish Government – Strategic Equity Funding £748,193 Scottish Government – School Meal Debt £29,310 Creative Scotland – Youth Music Initiative £171,645 Children, Families and Justice Scottish Government – Care Experienced Children and Young People £143,325 Economy, Development and Planning Scottish Government – Place Based Investment Programme 24-25 £150,000 Scottish Government – Community Led Development Funding Top Up £289,388 Scottish Government - EV Infrastructure Fund Resource Funding £140,750 Environment and Infrastructure Cycling Scotland – Access to Bike, Parking & Storage £61,190 Housing and Communities UK Government – Homes for Ukraine £150,950 TOTAL £1,884,751 5 Page 51 of 88
Page 52
Page 52 of 88
Page 53
Appendix 6 General Fund Reserves Update Proposals Included in Report Proposals Included in Report Commit- ments Balance 31/3/24 24/25 25/26 26/27 24/25 Future £m £m £m £m £m £m £m £m General Fund Balance 83.793 Balances Held Under Statute / Regulation - Revenue Grants (17.337) 7.932 (9.405) - Council Tax Income for affordable housing (5.609) 0.588 (0.283) (0.283) 0.820 (4.767) - Developers Contributions: Affordable Housing (5.237) (5.237) - Car Parking (1.532) 0.120 0.420 (0.992) - Developers Contributions: Commuted Sums (1.218) (1.218) - Service Concessions (17.262) 4.000 13.262 0.000 - Devolved School Management (0.501) 0.501 0.000 Sub total (48.696) 13.141 (0.283) (0.283) 1.240 0.000 13.262 (21.619) Balances Held for Specific (Previously Approved) Purposes - Council Approved Revenue Budget Flexibility (1.635) 1.083 (0.498) 0.730 (0.320) - Feasibility 0.000 0.000 (0.100) (0.100) 0.200 0.000 - Culture (0.857) 0.561 0.025 (0.271) - School Estate (2.164) 1.902 0.262 0.000 - Works Maintenance (0.200) (0.200) - Community Resilience (0.175) 0.175 0.000 0.000 - Climate Change (0.205) 0.110 (0.095) - Financial Assistance (Mod) (0.020) (0.020) (0.020) (0.020) (0.080) - Project Feasibility Fund (Covid-19) (0.081) 0.062 (0.019) - Modern Apprentice Scheme (0.367) 0.340 0.027 0.000 - Cemetery Walls (0.262) 0.150 0.076 0.036 0.000 - Salix (0.102) 0.102 0.000 - Local Area Partnerships (0.046) 0.046 0.000 - Community Investment Fund (0.087) 0.020 0.067 0.000 - Local Government Elections (0.053) (0.053) (0.053) (0.053) 0.212 0.000 Approved Contributions from / (to) Reserves 5 Page 53 of 88
Page 54
Appendix 6 General Fund Reserves Update Proposals Included in Report Proposals Included in Report Commit- ments Balance 31/3/24 24/25 25/26 26/27 24/25 Future £m £m £m £m £m £m £m £m Approved Contributions from / (to) Reserves - PH20 (0.062) 0.062 0.000 - Working Smarter (Covid-19) (0.115) 0.115 0.000 - School Counsellors (0.329) 0.227 0.102 0.000 - Ventilation Measures (0.076) 0.076 0.000 - Services for Children, Young People & Families (0.281) 0.281 0.000 Sub total (7.117) 4.896 0.005 (0.173) (0.303) 0.000 1.707 (0.985) Balances Held for Other Purposes 0.000 - Transformation & Workforce Management (7.606) 3.291 0.060 (0.540) 0.171 (4.624) - Anti - Poverty (1.664) 1.125 0.235 (0.427) (0.731) Sub total (9.270) 4.416 0.295 0.000 (0.967) 0.000 0.171 (5.355) Earmarked Reserves (65.083) 22.453 0.017 (0.456) (0.030) 0.000 15.140 (27.959) Uncommitted General Fund Balance 18.710 Use of unearmarked Reserves in setting Budgets (2.249) (25/26 £(0.503m); 26/27 £2.476m Impact of Current Year Projected Outturn 1.155 Impact of Current Year Decisions (0.520) Impact of proposals within this report 0.883 Updated Uncommitted General Fund Balance 17.979 Percentage of Net Revenue Budget 3.8% Page 54 of 88
Page 55
APPENDIX 7 Council Approved Revenue Budget Flexibility 2024/25 Education and Learning Ukraine Funding £120,000 Pipes and Drums £26,000 Fuel for Fun £20,000 Housing and Communities Rural Employment Incentive Funding £128,000 Strategic Planning, People and Performance HR Pay & Grading Resource £60,000 Anti Poverty Task Force £57,000 Legal and Governance Local Area Committees £110,000 Property Services Secondary School Estate Review £34,000 Total £555,000 5 Page 55 of 88
Page 56
Page 56 of 88
Page 57
Appendix 8 FINANCIAL RISKS Risk to Revenue Budget Mitigation 1 Achievement of staff slippage targets, particularly relating to teacher numbers and impact on pupil / teacher ratio - Proactive workforce management - Revenue monitoring - Future budget submissions 2 Ceasing of additional Financial Insecurity Funding on 31 March 2025. - Proactive management - Revenue monitoring - Future budget submissions 4 Support for Tayside Contracts - Tayside Contracts Governance & Strategy Group - Revenue monitoring - Future budget submissions 6 Funding to Health & Social Care - Proactive management - Revenue monitoring - Future budget submissions 5 Page 57 of 88
Page 58
Page 58 of 88
Page 59
Perth and Kinross Council Finance and Resources Committee 5 February 2025 Composite Capital Budget 2024/30 and Housing Investment Programme 2024/29 – Monitoring Report No.3 Report by Chief Finance Officer (Report No. 25/25) 1. Purpose 1.1 This report provides a summary position to date for the 6-year Composite Capital Budget for 2024/25 to 2029/30 and the 5-year Housing Investment Programme for 2024/25 to 2028/29 and seeks approval for adjustments to the programmes. 2. Recommendations 2.1 It is recommended that the Committee: (i) notes the contents of the report. (ii) approves the proposed adjustments to the six-year Composite Capital Budget 2024/25 to 2029/30 set out in Sections 5 and 6 of the report and summarised in Appendices I and II. (iii) approves the proposed adjustments to the Housing Investment Programme Budget 2024/25 to 2028/29 set out in Section 7 of the report and summarised in Appendix III. (iv) notes progress with the delivery of major Capital projects as summarised in Appendix IV. 3. Structure 3.1 The report is structured over the following sections: • Section 4: Background / Main Issues • Section 5: Composite Capital Programme – Gross Capital Resources • Section 6: Composite Capital Programme – Expenditure • Section 7: Housing Investment Programme • Section 8: Summary 4. Background / Main Issues 4.1 The Finance and Resources Committee approved an updated six-year gross Composite Capital Budget for 2024/25 to 2029/30 totalling £619.672 million and a five-year gross Housing Investment Programme for 2024/25 to 2028/29 totalling £96.917 million at its meeting on 20 November 2024 (report 24/319 refers). A separate report at that meeting (report 24/321) approved a further £3 million in 2025/26 in respect of the demolition and regeneration of the 6 Page 59 of 88
Page 60
Drummond Arms in Crieff, which has now been included in the budget at Appendix II. This therefore took the Composite Capital Programme to a revised total of £622.672 million. 4.2 This report advises on expenditure to 30 November 2024, and the latest estimate of the projected outturn for each of the years to 2029/30 for the Composite Programme and 2028/29 for the Housing Investment Programme. 5. Composite Capital Programme – Gross Capital Resources 5.1 As a result of the latest monitoring exercise, further adjustments to the budget are proposed. The current estimated total gross capital resources (which includes movements in Capital Receipts, Capital Grants, Contributions and borrowing) available over the six years 2024/25 to 2029/30 amount to £623.577 million. 5.2 Movements from the revised Composite Capital Budget approved on 20 November 2024 for the six years are summarised in the table below, and the constituent elements for each year are shown in Appendix I. Total Gross Composite Capital Resources Approved 20 Nov 2024 Current Estimate Movement £m £m £m 2024/25 170.283 164.313 (5.970) 2025/26 117.177 128.011 10.834 2026/27 136.685 133.388 (3.297) 2027/28 84.962 86.793 1.831 2028/29 65.787 64.549 (1.238) 2029/30 47.778 46.523 (1.255) Total 622.672 623.577 0.905 5.3 The above movements can be summarised as follows: Total £m Increase in Scottish Government Grant (Section 5.4) 0.383 Increase in Ring Fenced Capital Receipts (Section 5.5) 0.148 Increase in Third Party Contributions (Section 5.6) 0.301 Increase in Revenue Contributions (Section 5.6) 0.036 Increase in Borrowing Requirement (Section 5.7 and 5.8) 0.037 Increase in Gross Capital Resources (Section 5.2) 0.905 5.4 The Scottish Government allocated a Capital Grant of £383,000 in 2024/25 under the Road Safety Fund Initiative (Section 6.2.2). The only other movement in Capital Grants across the 6-year programme is the deferral of the Nature Restoration Fund grant of £175,000 in 2024/25 to 2025/26, as part of the Scottish Government’s support for the 2024/25 pay award. Page 60 of 88
Page 61
5.5 Ring Fenced Capital Receipts for vehicle disposals have been revised as part of the review of the Fleet Replacement programme, with an overall increase of £148,000 across the 6-year programme (Section 6.2.8). 5.6 There is an increase of £301,000 in Third Party Contributions, with additional contributions towards Active Travel (£77,000, Section 6.2.2) and Structural Maintenance (£262,000, Section 6.2.3), offset by a reduction on the Letham Community Wellbeing Hub (£38,000, Section 6.4.5), in line with estimated expenditure remaining on the project. There is also an increase in Revenue Contributions on the Property Energy Efficiency programme, with a proposed drawdown of £36,000 from the Salix Reserve (Section 6.4.4). 5.7 The projected borrowing requirement in 2024/25, which is effectively the balancing item for resources, is £129.037 million. This is £6.478 million lower than the borrowing requirement approved by this Committee on 20 November 2024. 5.8 The total borrowing requirement in the subsequent years 2025/26 to 2029/30 has increased by £6.515 million to £357.027 million, resulting in an overall increase of £0.037 million in the total level of borrowing across the whole 6- year programme. This increase in borrowing is summarised as follows: 2024/25 2025/26 2026/27 Later Years Total £m £m £m £m £m Increase in Vehicle Replacement Programme Prudential Borrowing (net of receipts) – Environment and Infrastructure (Section 6.2.8) (3.739) 2.751 0.200 0.880 0.092 Reduction in Street Lighting Renewals Prudential Borrowing – Environment and Infrastructure (Section 6.2.8) (0.055) 0.000 0.000 0.000 (0.055) Movements arising from re- phasing of expenditure and receipts (Appendix II) (2.684) 7.682 (3.439) (1.559) 0.000 Increase/(Reduction) in Borrowing Requirement (6.478) 10.433 (3.239) (0.679) 0.037 5.9 The chart below shows the Capital Resources required to fund the 2024/25 Composite Capital Programme following the proposed budget adjustments detailed in this report. Page 61 of 88
Page 62
6. Composite Capital Programme – Expenditure 6.1 Total Expenditure and Proposed Budget Adjustments to the Current Programme 6.1.1 Total expenditure (net of grants and contributions) to 30 November 2024 on the Composite Capital Programme is detailed in Appendix II and summarised as follows: Projected Outturn (£m) Net Expenditure to 30 Nov 2024 (£m) % of Projected Outturn Environment and Infrastructure 30.810 15.666 51% Housing and Communities 1.829 0.577 32% Economy, Development and Planning 50.868 22.825 45% Property Services 68.812 40.834 59% Customer and Digital Services 8.347 2.614 31% Health and Social Care 1.062 0.573 54% Unallocated 0.052 0.000 0% Total Net Capital Expenditure 161.780 83.089 51% 6.1.2 Appendix IV includes updates on the progress of delivering the Council’s major Capital projects. 6.1.3 At present the accepted practice is that any budget savings identified on specific projects are generally reallocated by the Service to other budgets within their own programme. However, it is proposed that any such savings arising are now “returned” to the programme and held as “Unallocated” pending future consideration of how these savings should be applied. This 78.5% 16.4% 0.0% 2.3% 1.2% 1.6% 5.1% Projected Capital Resources 2024/25 (December 2024) Borrowing (£129.037M) Grants (£27.026M) Tay City Deal (-£0.069M) Developer Contributions (£3.707M) Third Party & Revenue Contributions (£1.952M) Receipts (£2.660M) £Million Page 62 of 88
Page 63
approach would ensure any savings identified through budget monitoring are redirected to the highest priorities. Savings identified within rolling programmes will be subject to further consideration, given the nature of the work undertaken. 6.2 Environment and Infrastructure 6.2.1 The Strategic Lead has reviewed the programme for Environment and Infrastructure and proposed various budget adjustments, the most significant of which are described below. 6.2.2 Within Traffic and Road Safety, a Capital Grant of £383,000 has been allocated from the Scottish Government Road Safety Initiative Fund towards crash barriers near Meikleour with the Road Safety Initiative budget being increased accordingly. Also within Traffic and Road Safety, a Third-party Contribution of £77,000 has been provided by Perth and Kinross Countryside Trust towards works on Jeanfield Swift Footpath with a corresponding increase in the Active Travel Grant expenditure budget. 6.2.3 Within Asset Management – Roads and Lighting, Third Party Contributions of £262,000 have been received towards Structural Maintenance in the current year, with £181,000 received from Scottish Water and £81,000 from various other sources. In addition, within Roads and Lighting the following rephasings are proposed: Project 2024/25 £m 2025/26 £m Later Years £m Description Structural Maintenance 2.174 (0.335) (1.839) There is an acceleration of funding proposed into the current year to undertake emergency works. Budgets in later years have been broadly equalised as part of this acceleration. Footways 0.207 (0.022) (0.185) There is an acceleration of funding proposed into the current year to undertake rephased works on Tay Street. Budgets in later years have been broadly equalised as part of this acceleration. 6.2.4 Within Asset Management – Bridges, Bridge Refurbishment Programme, in line with the works ongoing over the remainder of the year it is proposed £50,000 is accelerated to the current year from 2025/26. In addition, it is proposed £5,000 is vired to Culteuchar Culvert for the final expenditure. Finally within Asset Management – Bridges, it was reported to the previous Committee in November that the Garry Viaduct project required rephasing with adjustments to later year budgets. In line with the staff resources available for this project in the current year, it is further proposed that £326,000 of the budget this year is moved to 2025/26 (£66,000) and 2026/27 (£260,000). Page 63 of 88
Page 64
6.2.5 Within Flood Protection Schemes, the works on the Comrie Flood Protection Scheme have commenced on the ground with site clearance undertaken to create a works compound for the duration of the project as well as clearance of the construction areas. The majority of construction for the scheme will take place during 2025/26 and a revised expenditure profile has been received from the contractor. It is therefore proposed that £4.282 million of the budget from the current year, and £1.779 million of the budget in 2026/27 are moved to 2025/26, totalling £6.061 million. 6.2.6 In addition, within Flood Protection Schemes the following rephasings are proposed: Project 2024/25 £m 2025/26 £m Later Years £m Description Milnathort Flood Protection Scheme (0.184) 0.184 - Re-engagement is required for the design of the scheme to be progressed with this work now due to take place next year. South Kinross Flood Protection Scheme (0.179) 0.179 - The scheme design received objections which need to be addressed prior to proceeding. The rephasing allows for time to rectify these design concerns. Coastal Change Adaptation (0.052) 0.052 - Rephasing to align with the work to be completed on this project for the remainder of the year. 6.2.7 Within Waste Strategy, following completion of the Recycling Improvement Fund project and in order to align the budget with the final spend, it is proposed £104,000 is transferred to Prudential Borrowing Wheeled Bin Replacement Programme. 6.2.8 In addition within the Prudential Borrowing programme, the Vehicle Replacement Programme has been reviewed. To better reflect the deliveries planned in advance of the financial year end, and with a corresponding adjustment to vehicles due to be disposed of, the adjustments in the below table are proposed. Further to this, there is an underspend on the Street Lighting Renewal – LED and Column Replacement works in the current year of £55,000 which results in a reduction in Prudential Borrowing. Together, the above movements result in a net increase in Prudential Borrowing over the 6- year programme of £37,000. 2024/25 £m 2025/26 £m Future Years £m Movement £m Vehicle Replacement Programme (3.776) 2.977 1.039 0.240 Capital Receipts – Vehicle Disposals 0.037 (0.226) 0.041 (0.148) 6.2.9 All the above proposed adjustments, together with other small movements, have been reflected in Appendices I and II. Page 64 of 88
Page 65
6.3 Economy, Development and Planning 6.3.1 The Strategic Lead has reviewed the programme for Economy, Development and Planning and proposed various budget adjustments, the most significant of which are described below. 6.3.2 Within the Perth and Kinross Lighting Action Plan, it is proposed that £844,000 is moved from the current year to next year following a review of the works which are anticipated to be completed prior to the financial year end. 6.3.3 Within Other Planning Projects, the project to develop the Creative Exchange has formally been completed with a remaining budget of £52,000. In line with the proposal outlined at Section 6.1.3 above, it is proposed this is transferred to Unallocated Resources for future consideration. 6.3.4 All the above proposed adjustments, together with other small movements, have been reflected in Appendices I and II. 6.4 Property Services 6.4.1 Within Project Support, the programme of works at Perth Academy are progressing at an increased pace with the fourth phase of works on the science block underway. It is therefore proposed that £1.351 million is accelerated from 2026/27 into the current year. 6.4.2 Within Property Service Management, the scope of works on projects due for completion in the current year within the DDA and Alteration Works Programme has been reduced slightly resulting in lower costs. It is therefore proposed that £100,000 is moved from the current year to 2025/26. 6.4.3 Following the cessation of trading of the contractor on the Pitlochry High School Upgrade Programme, works on site has been halted and only ongoing design works are anticipated for the remainder of the year. On site works will recommence when a replacement contractor has been appointed and it is anticipated this will occur around Easter 2025. It is therefore proposed that £60,000 of the budget is moved to next year. 6.4.4 Energy Efficiency Works within various properties are ongoing for the remainder of the financial year. It is proposed that £36,000 is allocated for these works in the current year and funded from the Salix Earmarked Reserve. 6.4.5 Lastly within Property Service Management, the Letham Community Wellbeing Hub project has been completed. The contribution of £38,000 from Letham4All is therefore no longer required and both the income and expenditure budgets are reduced by this amount. 6.4.6 Within Prudential Borrowing Projects, Decarbonisation Works at various properties have not commenced as early as previously anticipated. Works are currently still in the design phase and therefore unlikely to be commenced in Page 65 of 88
Page 66
the current financial year. It is therefore proposed that £600,000 is moved to next year in line with updated expenditure estimates. 6.4.7 All the above proposed adjustments, together with other small movements, have been reflected in Appendices I and II. 6.5 Health and Social Care 6.5.1 Within Occupational Therapy Equipment, with an aging population there is increased demand for equipment, combined with an increased cost , resulting in higher than previously budgeted costs in the current year. It is therefore proposed that £100,000 is accelerated to the current year from 2029/30. In addition, the rollout of the digital replacement for Technology Enabled Telecare has concluded for the current phase this year, and with a lower than anticipated refresh of the Digital Equipment installed. Consequently, it is proposed that the underspend of £250,000 is transferred to Occupational Therapy Equipment to supplement the increased demand and costs on the budget. 6.5.2 These proposed adjustments have been reflected in Appendices I and II. 7. Housing Investment Programme 7.1 The total current estimated expenditure, net of contributions, for the Housing Investment Programme over the 5 years 2024/25 to 2028/29 remains unchanged at £96.917 million. Movements across years from the previous estimates are summarised in the table below and detailed in Appendix III. Approved 20 Nov 2024 Current Estimate Movement £m £m £m 2024/25 28.161 31.513 3.352 2025/26 20.256 22.826 2.570 2026/27 15.633 15.633 0.000 2027/28 19.502 14.869 (4.633) 2028/29 13.365 12.076 (1.289) Total 96.917 96.917 0.000 Total Expenditure to 30 November 2024 (Housing Investment Programme) 7.2 Net expenditure for 2024/25 to 30 November 2024 amounts to £15.975 million and receipts amount to £112,000. Therefore, the borrowing requirement for the year to date is £15.863 million. 7.3 The Strategic Leads for Housing and Communities and Property Services have reviewed the Housing Investment Programme and proposed the budget adjustments outlined below. 7.4 It is proposed to draw down various amounts from the Future Developments New Build Programme in 2024/25, 2027/28 and 2028/29 to be applied as follows: Page 66 of 88
Page 67
• Kinloch Gardens, Rattray. Estimated expenditure for new house building for this project is £3.633 million, with Scottish Government grant of £1.944 million and £400,000 to be applied form the Second Home Council Tax Reserve, thus leaving £1.289 million to be funded from the Future Developments budget. • National Trust Scotland, Dunkeld. Total estimated expenditure for the new purchase of 20 properties in 2024/25 and 2025/26 is £5.448 million, with Scottish Government grant of £1.947 million and £700,000 from the Second Home Council Tax Reserve, thus leaving £2.801 million to be funded from the Future Developments budget. • Weavers Gait, Kinross. Estimated expenditure for new house building for this project is £1.348 million, with £120,000 to be applied form the Second Home Council Tax Reserve and £0.55 million of Commuted Sums, thus leaving £0.678 million to be funded from the Future Developments budget • Council House Buy-Backs. It is proposed to increase the budget by £3.890 million in 2024/25 to meet the ongoing purchase programme. It is anticipated that further increases in the Buy-Back budget will be required as the year progresses, with 90 property purchases completed by the end of December 2024 and further purchases currently being progressed. • Balhousie, Perth. It is proposed to transfer £37,000 in relation to fees in the current year to further develop proposals for this site. 7.5 It is also proposed to allocate part of the SHQS Future Developments Budget in 2027/28 to current schemes in 2024/25, as follows: • Adaptations (OT) - £500,000 in 2024/25 for works approved under the new OT Adaptations Referrals Policy approved by the Strategic Lead for Housing and Communities in September 2024. • Environmental Improvements - £41,000 for the removal of lead pipe work at various locations. 7.6 It is also proposed to move £500,000 for Rewiring, Infrastructure and Property Refurbishments and £1.531 million for Multi-Storey Flats from the current year to 2025/26. These movements reflect the level of anticipated works to be completed in the current year. 7.7 There has been an increase in Capital Receipts in the current year of £28,000. Therefore, the borrowing requirement over the five-year programme has reduced by this amount. 8. BUDGET OVERVIEW 8.1 The projected net expenditure outturn in 2024/25 for the Composite Capital Budget is £161.728 million and represents 82% of the original 2024/25 budget approved on 24 April 2024 (£198.184 million). The revised budget is based on the latest projections of expenditure and all budget adjustments outlined within this report. 8.2 Net expenditure to 30 November 2024 on the Composite Capital Budget is £83.089 million and represents 51% of the proposed revised budget for 2024/25 of £161.728 million. Page 67 of 88
Page 68
8.3 The projected net expenditure outturn in 2024/25 for the Housing Investment Programme is £31.513 million and represents 146% of the original 2024/25 budget approved on 26 April 2024 (£21.536 million). This increase reflects the allocation of future years block budgets to specific projects in 2024/25 and the increase in the Council House Buy-Back programme. 8.4 Net expenditure to 30 November 2024 on the Housing Investment Programme is £15.975 million which represents 51% of the proposed revised budget for 2024/25 of £31.513 million. 8.5 The Council’s total Borrowing Requirement to 30 November 2024, based on the Composite and Housing Investment Programmes, is £76.427 million. The estimated overall Council Borrowing Requirement for 2024/25 as a whole has reduced by £3.154 million to £158.605 million as a result of the monitoring adjustments reflected within this report. This reflects a reduction in estimated borrowing in the current year on the Composite Programme of £6.478 million, and an increase on the Housing Investment Programme of £3.324 million. 8.6 In the context of the Capital Budget, the borrowing above refers specifically to the funding of capital expenditure and therefore the need to borrow. The actual amounts and timing of the borrowing is undertaken as part of the Council’s Treasury Management operations and reported within the Treasury Activity and Compliance reports throughout the year. Author(s) Name Designation Contact Details John Jennings Senior Accountant CHXFinance@pkc.gov.uk Approved Name Designation Date Scott Walker Chief Finance Officer 21 January 2025 Page 68 of 88
Page 69
ANNEX 1. Implications, Assessments, Consultation and Communication Strategic Implications Yes / None Community Plan / Single Outcome Agreement None Corporate Plan Yes Resource Implications Financial Yes Workforce Yes Asset Management (land, property, IST) Yes Assessments Equality Impact Assessment Yes Strategic Environmental Assessment Yes Sustainability (community, economic, environmental) Yes Legal and Governance None Risk None Consultation Internal Yes External None Communication Communications Plan None 1. Strategic Implications Corporate Plan 1.1 The Council’s Corporate Plan 2022 – 2027 lays out seven outcome focussed strategic objectives which provide clear strategic direction, inform decisions at a corporate and service level and shape resources allocation. They are as follows: • Tackling Poverty • Tackling climate change and supporting sustainable places • Growing a sustainable and inclusive local economy • Enabling our children and young people to achieve their full potential • Protecting and caring for our most vulnerable people • Supporting and promoting physical and mental wellbeing • Placing communities at the heart of how we work 1.2 This report relates to all of these objectives. 2. Resource Implications Financial 2.1 There are no direct financial implications arising from this report other than those reported within the body of the main report. Page 69 of 88
Page 70
Workforce 2.2 There are no direct workforce implications arising from this report other than those reported within the body of the main report. Asset Management (land, property, IT) 2.3 There are no direct asset management implications arising from this report other than those reported within the body of the main report. 3. Assessments Equality Impact Assessment 3.1 Under the Equality Act 2010, the Council is required to eliminate discrimination, advance equality of opportunity, and foster good relations between equality groups. Carrying out Equality Impact Assessments for plans and policies allows the Council to demonstrate that it is meeting these duties. 3.2 The information contained within this report has been considered under the Corporate Equalities Impact Assessment process (EqIA) and has been assessed as not relevant for the purposes of EqIA. Strategic Environmental Assessment 3.3 The Environmental Assessment (Scotland) Act 2005 places a duty on the Council to identify and assess the environmental consequences of its proposals. 3.4 The information contained within this report has been considered under the Act. However, no action is required as the Act does not apply to the matters presented in this report. Sustainability 3.5 Under the provisions of the Local Government in Scotland Act 2003 the Council has to discharge its duties in a way which contributes to the achievement of sustainable development. In terms of the Climate Change Act, the Council has a general duty to demonstrate its commitment to sustainability and the community, environmental and economic impacts of its actions. 3.6 The information contained within this report has been considered under the Act. However, no action is required as the Act does not apply to the matters presented in this report. 4. Consultation Internal 4.1 The Executive Leadership Team and the Strategic Leadership Team have been consulted in the preparation of this report. Page 70 of 88
Page 71
2. Background Papers No background papers, as defined by Section 50D of the Local Government (Scotland) Act 1973 (other than any containing confidential or exempt information) were relied on to any material extent in preparing the above report. 3. Appendices Appendix I – Composite Capital Programme - Estimated Capital Resources 2024/25 to 2029/30 Appendix II – Composite Capital Programme - Summary of Capital Resources and Expenditure 2024/25 to 2029/30 Appendix III – HRA Capital Investment Programme – Summary of Capital Resources and Expenditure 2024/25 to 2028/29 Appendix IV – Significant Capital Projects Progress Update Page 71 of 88
Page 72
Page 72 of 88
Page 73
PERTH AND KINROSS COUNCIL COMPOSITE CAPITAL PROGRAMME Estimated Capital Resources 2024/25 to 2029/30 APPENDIX I Capital Capital Capital Capital Capital Capital Capital Resources Resources Resources Resources Resources Resources Resources 2024/25 2025/26 2026/27 2027/28 2028/29 2029/30 TOTAL (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) Revised Revised Revised Revised Revised Revised Revised Budget Budget Budget Budget Budget Budget Budget Capital Grants Recycling Improvement Fund 98 0 0 0 0 0 98 Road Safety Initiaive Fund 383 0 0 0 0 0 383 General Capital Grant 26,928 13,414 19,255 12,750 12,750 12,750 97,847 Total Capital Grants 27,409 13,414 19,255 12,750 12,750 12,750 98,328 General Capital Receipts General Fund - Capital Receipts 413 507 0 0 0 0 920 General Fund - Ring Fenced Receipts 552 578 844 994 981 1,019 4,968 Total General Capital Receipts 965 1,085 844 994 981 1,019 5,888 Commercial Property Receipts Capital Receipts brought-forward 2,102 1,120 1,550 1,550 2,638 2,638 2,102 Commercial Property Capital Receipts 713 430 0 1,088 0 0 2,231 Capital Receipts carried-forward (1,120) (1,550) (1,550) (2,638) (2,638) (2,638) (2,638) Total Commercial Property Receipts Applied 1,695 0 0 0 0 0 1,695 Contributions Tay Cities Deal (69) 550 505 3,945 500 956 6,387 Developer Contributions 3,707 2,367 2,600 2,600 2,500 2,500 16,274 Other Third Party Contributions 1,485 0 2,000 3,000 1,000 1,000 8,485 Revenue Budget Contributions 84 124 124 124 0 0 456 Total Contributions 5,207 3,041 5,229 9,669 4,000 4,456 31,602 Capital Borrowing Requirement 129,037 110,471 108,060 63,380 46,818 28,298 486,064 TOTAL CAPITAL RESOURCES/ GROSS BUDGET EXPENDITURE 164,313 128,011 133,388 86,793 64,549 46,523 623,577 6 Page 73 of 88
Page 74
PERTH AND KINROSS COUNCIL COMPOSITE CAPITAL PROGRAMME Estimated Capital Resources 2024/25 to 2029/30 APPENDIX I Movements in Resources from Approved Budget - 20 November 2024 Revised Revised Revised Revised Revised Revised Revised Budget Budget Budget Budget Budget Budget Budget 2024/25 2025/26 2026/27 2027/28 2028/29 2029/30 TOTAL £'000 £'000 £'000 £'000 £'000 £'000 £'000 Increase/(Decrease) in: Capital Receipts - General Fund 0 0 0 0 0 0 0 Capital Receipts - Commercial Property 0 0 0 0 0 0 0 Capital Receipts - Ring Fenced (37) 226 (58) (53) 31 39 148 Capital Grants: Active Travel 0 0 0 0 0 0 0 Recycling Improvement Fund 0 0 0 0 0 0 0 Road Safety Initiaive Fund 383 0 0 0 0 0 383 Inspiring School Age Childcare Spaces 0 0 0 0 0 0 0 Gypsy Travellers Improvements 0 0 0 0 0 0 0 General Capital Grant (175) 175 0 0 0 0 0 Tay Cities Deal 0 0 0 0 0 0 0 Third Party Contributions 301 0 0 0 0 0 301 Revenue Contributions 36 0 0 0 0 0 36 Developer Contributions 0 0 0 0 0 0 0 Resources b/f 0 0 0 0 0 0 0 Resources c/f to future years 0 0 0 0 0 0 0 Borrowing Requirement (6,478) 10,433 (3,239) 1,884 (1,269) (1,294) 37 Total Increase/(Decrease) in Resources (5,970) 10,834 (3,297) 1,831 (1,238) (1,255) 905 Approved Resources 20 November 2024 170,283 117,177 136,685 84,962 65,787 47,778 622,672 (Includes Crieff Drummond Arms under seperate report - £3M in 2025/26) Revised Resources 164,313 128,011 133,388 86,793 64,549 46,523 623,577 Page 74 of 88
Page 75
PERTH AND KINROSS COUNCIL COMPOSITE CAPITAL PROGRAMME SUMMARY OF CAPITAL RESOURCES AND EXPENDITURE 2024/25 to 2029/30 APPENDIX II Approved Proposed Revised Actuals Projected Revised Revised Revised Revised Revised Revised Budget Budget Budget to Outturn Budget Budget Budget Budget Budget Budget 20-Nov-24 Adjustment 30-Nov-24 Report 2 Report 3 Report 3 Report 3 Report 3 Report 3 Report 3 Report 3 Report 3 2024/25 2024/25 2024/25 2024/25 2024/25 2025/26 2026/27 2027/28 2028/29 2029/30 (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) ENVIRONMENT & INFRASTRUCTURE 37,187 (6,377) 30,810 15,666 30,810 46,773 36,167 22,639 17,896 16,103 170,388 HOUSING & COMMUNITIES 1,829 0 1,829 577 1,829 4,009 1,493 1,558 1,500 1,500 11,889 ECONOMY, DEVELOPMENT & PLANNING 51,840 (972) 50,868 22,825 50,868 12,457 32,843 (5,862) (2,150) (2,636) 85,520 PROPERTY SERVICES 68,197 615 68,812 40,834 68,812 55,876 52,803 48,867 35,000 22,500 283,858 CUSTOMER & DIGITAL SERVICES 8,418 (71) 8,347 2,614 8,347 5,995 5,219 10,222 8,502 5,911 44,196 HEALTH & SOCIAL CARE 962 100 1,062 573 1,062 1,649 1,390 1,306 1,320 170 6,897 UNALLOCATED CAPITAL RESOURCES 0 52 52 0 52 0 0 0 0 0 52 TOTAL NET EXPENDITURE 168,433 (6,653) 161,780 83,089 161,780 126,759 129,915 78,730 62,068 43,548 602,800 (NET OF GRANTS, REVENUE AND 3RD PARTY CONTRIBUTIONS, AND RING FENCED RECEIPTS) GENERAL CAPITAL GRANT (27,103) 175 (26,928) (20,284) (26,928) (13,414) (19,255) (12,750) (12,750) (12,750) (97,847) DEVELOPER CONTRIBUTIONS (3,707) 0 (3,707) 0 (3,707) (2,367) (2,600) (2,600) (2,500) (2,500) (16,274) CAPITAL RECEIPTS (1,126) 0 (1,126) (378) (1,126) (937) 0 (1,088) 0 0 (3,151) ANNUAL BORROWING REQUIREMENT 136,497 (6,478) 130,019 62,427 130,019 110,041 108,060 62,292 46,818 28,298 485,528 CAPITAL RECEIPTS BROUGHT FORWARD (2,102) 0 (2,102) (2,102) (2,102) (1,120) (1,550) (1,550) (2,638) (2,638) (2,102) CAPITAL RECEIPTS CARRIED FORWARD 1,120 0 1,120 239 1,120 1,550 1,550 2,638 2,638 2,638 2,638 TOTAL NET BORROWING REQUIREMENT 135,515 (6,478) 129,037 60,564 129,037 110,471 108,060 63,380 46,818 28,298 486,064 6 Page 75 of 88
Page 76
PERTH AND KINROSS COUNCIL COMPOSITE CAPITAL PROGRAMME SUMMARY OF CAPITAL RESOURCES AND EXPENDITURE 2024/25 to 2029/30 APPENDIX II Revised Proposed Revised Actual Projected Revised Revised Revised Revised Revised Revised Budget Budget Budget to Outturn Budget Budget Budget Budget Budget Budget Adjustment 30-Nov-24 Report 2 Report 3 Report 3 Report 3 Report 3 Report 3 Report 3 Report 3 Report 3 2024/25 2024/25 2024/25 2024/25 2024/25 2025/26 2026/27 2027/28 2028/29 2029/30 TOTAL (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) ENVIRONMENT & INFRASTRUCTURE Traffic & Road Safety Road Safety Initiatives (20mph Zones etc..) 335 383 718 15 718 362 362 361 400 400 2,603 Scottish Government Grant 0 (383) (383) (383) 0 0 0 0 0 (383) Road Safety Initiatives - A94 Safety Improvements 84 84 84 0 0 0 0 0 84 Active Travel Grant -Traffic & Road Safety Schemes 739 77 816 251 816 600 600 600 600 600 3,816 Third Party Contribution 0 (77) (77) (77) 0 0 0 0 0 (77) Additional Road Safety - Pedestrian Crossings 60 60 60 246 153 0 0 0 459 Schools Road Safety Measures 122 122 185 122 0 0 0 0 0 122 20mph Signage Programme - Schools 128 128 3 128 0 0 0 0 0 128 20mph Signage Programme 39 39 25 39 0 0 0 0 0 39 Car Parking Investment - Pitlochry 205 205 94 205 0 0 0 0 0 205 Revenue Contribution (55) (55) (55) 0 0 0 0 0 (55) Sub-Total 1,657 0 1,657 573 1,657 1,208 1,115 961 1,000 1,000 6,941 Asset Management - Roads & Lighting Structural Maintenance 10,911 2,436 13,347 9,422 13,347 8,963 8,963 8,964 8,320 8,320 56,877 Third Party Contribution 0 (262) (262) (114) (262) 0 0 0 0 0 (262) Revenue Contribution 0 0 (16) 0 0 0 0 0 0 0 Traffic Signal Renewals - Upgrading 173 173 77 173 100 100 100 100 100 673 Footways 415 207 622 500 622 368 368 368 341 341 2,408 Street Lighting 0 0 0 0 0 0 600 600 1,200 Investment in Local Footpaths 0 0 0 20 100 0 0 0 120 Road Safety Barriers 22 22 24 22 0 0 0 0 0 22 Sub-Total 11,521 2,381 13,902 9,893 13,902 9,451 9,531 9,432 9,361 9,361 61,038 Asset Management - Bridges Bridge Refurbishment Programme 1,233 50 1,283 575 1,283 2,723 2,520 3,201 2,000 2,000 13,727 Vehicular Bridge Parapets Programme - Assess & Upgrade 1 1 1 33 0 0 0 0 34 Old Perth Bridge - Strengthening 155 155 25 155 2,380 0 0 0 0 2,535 Perth Queens Bridge - Strengthening 59 59 44 59 154 2,143 0 0 0 2,356 Garry Viaduct 372 (326) 46 15 46 321 515 1,790 1,690 0 4,362 Culteuchar Culvert 8 5 13 14 13 0 0 0 0 0 13 Sub-Total 1,828 (271) 1,557 673 1,557 5,611 5,178 4,991 3,690 2,000 23,027 Improvement Schemes A977 Upgrades 1 4 5 5 173 0 0 0 0 178 Broich Road, Crieff - Road Realignment & Safety Measures 0 0 0 18 0 0 0 0 18 Sub-Total 1 4 5 0 5 191 0 0 0 0 196 Rural Flood Protection Schemes Perth Flood Protection Scheme (South Inch Culvert Reinstatement) 259 259 49 259 0 0 0 0 0 259 Comrie Flood Protection Scheme 10,475 (4,282) 6,193 456 6,193 21,481 7,830 0 0 0 35,504 Milnathort Flood Protection Scheme 256 (184) 72 2 72 267 0 0 0 0 339 South Kinross Flood Protection Scheme 418 (179) 239 58 239 1,962 8,823 3,150 75 0 14,249 Scone Flood Protection Scheme 50 50 2 50 69 68 535 45 0 767 Flood Mitigation Measures - Dunkeld and Craigie Burn 8 8 7 8 72 48 180 375 317 1,000 Coastal Change Adaptation 100 (52) 48 1 48 52 0 0 0 0 100 Sub-Total 11,566 (4,697) 6,869 575 6,869 23,903 16,769 3,865 495 317 52,218 Climate Change Nature Restoration 232 232 22 232 0 0 0 0 0 232 Sub-Total 232 0 232 22 232 0 0 0 0 0 232 Waste Strategy Recycling Improvement Fund 202 (104) 98 98 98 0 0 0 0 0 98 Scottish Government Grant (98) (98) (98) (98) 0 0 0 0 0 (98) Sub-Total 104 (104) 0 0 0 0 0 0 0 0 0 Prudential Borrowing Projects Wheeled Bin Replacement Programme - Domestic Bins 267 267 132 267 200 200 200 220 220 1,307 Wheeled Bin Replacement Programme - Commercial Bins 57 104 161 104 161 20 20 20 25 25 271 Recycling Containers, Oil Banks & Battery Banks Replacement Progr 209 209 131 209 105 105 105 70 70 664 Capital Receipts - Disposals (2) (2) (5) (2) 0 0 0 0 0 (2) Page 76 of 88
Page 77
PERTH AND KINROSS COUNCIL COMPOSITE CAPITAL PROGRAMME SUMMARY OF CAPITAL RESOURCES AND EXPENDITURE 2024/25 to 2029/30 APPENDIX II Revised Proposed Revised Actual Projected Revised Revised Revised Revised Revised Revised Budget Budget Budget to Outturn Budget Budget Budget Budget Budget Budget Adjustment 30-Nov-24 Report 2 Report 3 Report 3 Report 3 Report 3 Report 3 Report 3 Report 3 Report 3 2024/25 2024/25 2024/25 2024/25 2024/25 2025/26 2026/27 2027/28 2028/29 2029/30 TOTAL (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) Litter Bins 50 50 8 50 50 50 50 55 55 310 Vehicle Replacement Programme 9,271 (3,776) 5,495 3,288 5,495 5,777 2,942 2,692 3,311 3,394 23,611 Capital Receipts - Vehicle Disposals (587) 37 (550) (222) (550) (578) (294) (269) (331) (339) (2,361) Street Lighting Renewal - LED & Column Replacement 1,013 (55) 958 494 958 835 551 592 0 0 2,936 Sub Total 10,278 (3,690) 6,588 3,930 6,588 6,409 3,574 3,390 3,350 3,425 26,736 TOTAL - ENVIRONMENT & INFRASTRUCTURE 37,187 (6,377) 30,810 15,666 30,810 46,773 36,167 22,639 17,896 16,103 170,388 HOUSING & COMMUNITIES Community Greenspace Play Areas - Improvements Implementation Strategy 641 641 150 641 872 150 150 500 500 2,813 Third Party Contribution (4) (4) (4) 0 0 0 0 0 (4) 3G Pitch, Blairgowrie 117 117 75 117 0 0 0 0 0 117 Settlement/Neighbourhood Parks 250 250 109 250 300 0 0 0 0 550 Third Party Contribution (84) (84) (84) 0 0 0 0 0 (84) Countryside Sites 0 0 0 0 0 139 0 0 139 Community Greenspace Sites 0 0 0 654 898 894 700 700 3,846 Community Greenspace Bridges 197 197 94 197 0 0 0 0 0 197 Third Party Contribution (13) (13) (13) 0 0 0 0 0 (13) Revenue Contribution 0 0 0 0 0 0 0 0 0 Core Path Implementation 110 110 110 0 0 0 0 0 110 Third Party Contribution (110) (110) (110) 0 0 0 0 0 (110) Premier Parks 46 46 21 46 0 0 0 0 0 46 Third Party Contribution (14) (14) (10) (14) 0 0 0 0 0 (14) Kinnoull Hill 8 8 8 0 0 0 0 0 8 Cemetery Extensions 13 13 13 13 60 445 375 300 300 1,493 Sub-Total 1,157 0 1,157 452 1,157 1,886 1,493 1,558 1,500 1,500 9,094 Housing Projects Gypsy Travellers Site Improvement Works 185 185 2 185 0 0 0 0 0 185 Additional Gypsy Traveller Site Improvement Works 225 225 18 225 0 0 0 0 0 225 New Gypsy Traveller Site 6 6 6 1,990 0 0 0 0 1,996 Sub Total 416 0 416 20 416 1,990 0 0 0 0 2,406 Public Transport Community Transport Iniatives 181 181 105 181 18 0 0 0 0 199 Sub-Total 181 0 181 105 181 18 0 0 0 0 199 Prudential Borrowing Projects Community Transport Vehicles 0 0 0 115 0 0 0 0 115 Sub Total 0 0 0 0 0 115 0 0 0 0 115 Community Planning Community-Led Asset Transfers 75 75 75 0 0 0 0 0 75 Sub-Total 75 0 75 0 75 0 0 0 0 0 75 TOTAL - HOUSING & COMMUNITIES 1,829 0 1,829 577 1,829 4,009 1,493 1,558 1,500 1,500 11,889 ECONOMY, DEVELOPMENT & PLANNING Improvement Schemes A9/A85 Road Junction Improvements 212 212 212 0 0 0 0 0 212 Cross Tay Link Road (CTLR) 44,745 44,745 20,102 44,745 0 0 0 0 0 44,745 Bertha Park Link Road 686 686 594 686 400 10,000 1,808 0 0 12,894 Sub-Total 45,643 0 45,643 20,696 45,643 400 10,000 1,808 0 0 57,851 Perth & Kinross Place-making Perth, Place, People 0 0 0 0 3,598 0 0 0 3,598 Perth City Centre Golden Route (Rail Station) 68 (45) 23 24 23 45 0 0 0 0 68 City Greening 31 (31) 0 0 31 0 0 0 0 31 Perth & Kinross Lighting Action Plan 1,320 (844) 476 77 476 844 0 0 0 0 1,320 Sub-Total 1,419 (920) 499 101 499 920 3,598 0 0 0 5,017 Other Planning Projects Creative Exchange (former St. John's Primary School) 52 (52) 0 0 0 0 0 0 0 0 Page 77 of 88
Page 78
PERTH AND KINROSS COUNCIL COMPOSITE CAPITAL PROGRAMME SUMMARY OF CAPITAL RESOURCES AND EXPENDITURE 2024/25 to 2029/30 APPENDIX II Revised Proposed Revised Actual Projected Revised Revised Revised Revised Revised Revised Budget Budget Budget to Outturn Budget Budget Budget Budget Budget Budget Adjustment 30-Nov-24 Report 2 Report 3 Report 3 Report 3 Report 3 Report 3 Report 3 Report 3 Report 3 2024/25 2024/25 2024/25 2024/25 2024/25 2025/26 2026/27 2027/28 2028/29 2029/30 TOTAL (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) Local Full Fibre Network 0 0 0 0 0 0 0 0 0 Third Party Contribution - Tay Cities Deal 0 0 (53) 0 0 0 0 0 0 0 Low Carbon Transport & Active Travel Hub - Broxden EV Chargers (74) (74) 5 (74) 0 0 0 0 0 (74) Third Party Contribution - ERDF (2) (2) (2) 0 0 0 0 0 (2) Third Party Contribution - Tay Cities Deal 69 69 69 0 0 0 0 0 69 Revenue Contribution 7 7 7 0 0 0 0 0 7 Perth Eco-Innovation Park at Perth West 780 780 135 780 9,737 22,300 0 0 0 32,817 Third Party Contributions - Tay Cities Deal 0 0 0 (550) (505) (3,945) (500) (956) (6,456) Other Third Party Contributions 0 0 0 0 (2,000) (3,000) (1,000) (1,000) (7,000) Capital Receipts - Ring Fenced Land Disposals 0 0 0 0 (550) (725) (650) (680) (2,605) Economic Development Investment - Land & Serviced Units 1,000 1,000 1,000 1,000 0 0 0 0 2,000 Adapt Your Property - Vacant Town & City Centre Space 300 300 9 300 0 0 0 0 0 300 Sub-Total 2,132 (52) 2,080 96 2,080 10,187 19,245 (7,670) (2,150) (2,636) 19,056 Commercial Property Investment Programme North Muirton Industrial Estate - Site Servicing & Provision of Units 43 43 43 0 0 0 0 0 43 Broxden Business Park - Additional Infrastructure 6 6 6 0 0 0 0 0 6 Western Edge, Kinross - Site Servicing (17) (17) 17 (17) 0 0 0 0 0 (17) Broxden Drainage Mitigation Works 1,225 1,225 1,915 1,225 0 0 0 0 0 1,225 Third Party Contribution (Scottish Water) (919) (919) (919) 0 0 0 0 0 (919) Ruthvenfield Business Centre 1,356 1,356 1,356 0 0 0 0 0 1,356 North Muirton Drainage 2 2 2 0 0 0 0 0 2 Sub-Total 1,696 0 1,696 1,932 1,696 0 0 0 0 0 1,696 Prudential Borrowing Projects Land Purchase & Development (Hotel Development) 950 950 950 950 0 0 0 0 1,900 Sub Total 950 0 950 0 950 950 0 0 0 0 1,900 TOTAL - ECONOMY, DEVLOPMENT & PLANNING 51,840 (972) 50,868 22,825 50,868 12,457 32,843 (5,862) (2,150) (2,636) 85,520 PROPERTY SERVICES Project Support Investment in the Learning Estate 1,591 1,591 1,081 1,591 13,050 8,650 6,823 0 0 30,114 Methven Primary School Refurbishment 206 206 42 206 3,500 300 0 0 0 4,006 Kirkmichael Primary School Upgrades 25 25 25 25 0 0 0 0 0 25 North/West Perth - New Primary School 0 0 0 341 7,672 15,400 0 0 23,413 Riverside Primary New School 483 483 324 483 0 0 0 0 0 483 Perth Academy - Refurbishment 1,699 1,351 3,050 2,291 3,050 1,650 299 0 0 0 4,999 Perth Grammar School - Upgrade Programme Phase 3 1,000 1,000 538 1,000 1,500 1,488 0 0 0 3,988 Perth High School - Internal Services & Refurbishment 12 12 12 0 0 0 0 0 12 Perth High School - New School Investment 40,899 40,899 21,831 40,899 6,600 3,600 0 0 0 51,099 Harris Academy/Invergowrie - Extension 591 591 21 591 0 0 0 0 0 591 Blairgowrie Recreation Centre - Replacement 15,327 15,327 11,744 15,327 1,303 0 0 0 0 16,630 Technology Upgrades 76 39 115 82 115 771 483 0 0 0 1,369 Sub-Total 61,909 1,390 63,299 37,979 63,299 28,715 22,492 22,223 0 0 136,729 Project & Contracts Free School Meal Expansion Programme 0 0 0 1,000 2,511 0 0 0 3,511 Community Campus Access Adaptations 15 (15) 0 0 25 0 0 0 0 25 Sub-Total 15 (15) 0 0 0 1,025 2,511 0 0 0 3,536 Property Service Manager DDA Adaptation & Alteration Works Programme 230 (100) 130 28 130 300 200 200 0 0 830 Property Compliance Works Programme 1,017 1,017 657 1,017 650 650 400 0 0 2,717 Capital Improvement Projects Programme 2,265 2,265 1,285 2,265 1,800 1,800 894 10,000 10,000 26,759 Pitlochry High School - Upgrade Programme 164 (60) 104 97 104 60 0 0 0 0 164 Friarton Depot - Waste Transfer Station 250 250 143 250 2,531 0 0 0 0 2,781 Energy Efficiency Works - Various Properties 0 36 36 36 0 0 0 0 0 36 Revenue Contribution (Salix Reserve) 0 (36) (36) (36) 0 0 0 0 0 (36) Letham Community Wellbeing Hub 133 (38) 95 95 0 0 0 0 0 95 Third Party Contribution (Letham4All) (38) 38 0 0 0 0 0 0 0 0 PH2O 500 500 500 2,000 25,000 25,000 25,000 12,500 90,000 Crieff Drummond Arms - Regeneration 0 0 0 3,000 0 0 0 0 3,000 Page 78 of 88
Page 79
PERTH AND KINROSS COUNCIL COMPOSITE CAPITAL PROGRAMME SUMMARY OF CAPITAL RESOURCES AND EXPENDITURE 2024/25 to 2029/30 APPENDIX II Revised Proposed Revised Actual Projected Revised Revised Revised Revised Revised Revised Budget Budget Budget to Outturn Budget Budget Budget Budget Budget Budget Adjustment 30-Nov-24 Report 2 Report 3 Report 3 Report 3 Report 3 Report 3 Report 3 Report 3 Report 3 2024/25 2024/25 2024/25 2024/25 2024/25 2025/26 2026/27 2027/28 2028/29 2029/30 TOTAL (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) (£'000) Perth Museum 167 167 167 0 0 0 0 0 167 Perth Art Gallery 100 100 100 2,795 0 0 0 0 2,895 Sub-Total 4,788 (160) 4,628 2,210 4,628 13,136 27,650 26,494 35,000 22,500 129,408 Prudential Borrowing Projects Decarbonisation 1,339 (600) 739 558 739 600 0 0 0 0 1,339 Energy Conservation & Carbon Reduction Programme 146 146 87 146 150 150 150 0 0 596 Pullar House - Purchase & Re-Purposing 0 0 0 10,000 0 0 0 0 10,000 Kinnoull Street Car Park - Purchase 0 0 0 2,250 0 0 0 0 2,250 Sub-Total 1,485 (600) 885 645 885 13,000 150 150 0 0 14,185 TOTAL - PROPERTY SERVICES 68,197 615 68,812 40,834 68,812 55,876 52,803 48,867 35,000 22,500 283,858 CUSTOMER & DIGITAL SERVICES ICT Infrastructure Replacement and Upgrade Programme 4,927 4,927 1,308 4,927 3,112 3,273 7,698 6,472 3,687 29,169 Data & Analytics 600 600 28 600 1,206 720 708 716 733 4,683 Supporting Digital 750 750 161 750 1,175 928 1,185 914 920 5,872 Software Licences (Revenues & Benefits) 51 51 52 51 51 51 49 0 0 202 School Audio-Visual (AV) Equipment Replacement Programme 196 (71) 125 231 125 35 106 35 300 471 1,072 Mosaic - Swift Social Work System Replacement 1,712 1,712 828 1,712 430 180 586 0 0 2,908 Revenue Contribution 0 0 0 (124) (124) (124) 0 0 (372) Hardware 22 22 6 22 15 14 14 25 25 115 Licenses 80 80 80 95 71 71 75 75 467 Case Management System 80 80 80 0 0 0 0 0 80 TOTAL - CUSTOMER & DIGITAL SERVICES 8,418 (71) 8,347 2,614 8,347 5,995 5,219 10,222 8,502 5,911 44,196 HEALTH & SOCIAL CARE Occupational Therapy Equipment 300 350 650 226 650 250 250 150 250 100 1,650 Technology Enabled Telecare 610 (250) 360 333 360 1,088 1,087 1,087 1,000 0 4,622 Moving & Handling Office Refurbishment 0 0 0 29 0 0 0 0 29 Software Licences 52 52 14 52 53 53 69 70 70 367 Developing Supported Tenancies 0 0 0 229 0 0 0 0 229 TOTAL - HEALTH & SOCIAL CARE 962 100 1,062 573 1,062 1,649 1,390 1,306 1,320 170 6,897 Unallocated Capital Resources 0 52 52 52 0 0 0 0 0 52 TOTAL COMPOSITE NET EXPENDITURE 168,433 (6,653) 161,780 83,089 161,780 126,759 129,915 78,730 62,068 43,548 602,800 (NET OF GRANTS, REVENUE AND 3RD PARTY CONTRIBUTIONS, AND RING FENCED RECEIPTS) CAPITAL INCOME & RECEIPTS General Capital Grant - Scottish Government (27,103) 175 (26,928) (20,284) (26,928) (13,414) (19,255) (12,750) (12,750) (12,750) (97,847) Developer Contributions (3,707) (3,707) (3,707) (2,367) (2,600) (2,600) (2,500) (2,500) (16,274) General Fund - Capital Receipts/Disposal (413) 0 (413) (309) (413) (507) 0 0 0 0 (920) Commercial Property - Capital Receipts/Disposal (713) 0 (713) (69) (713) (430) 0 (1,088) 0 0 (2,231) Total: Capital Receipts (31,936) 175 (31,761) (20,662) (31,761) (16,718) (21,855) (16,438) (15,250) (15,250) (117,272) Annual Composite Borrowing Requirement 136,497 (6,478) 130,019 62,427 130,019 110,041 108,060 62,292 46,818 28,298 485,528 CAPITAL RECEIPTS BROUGHT FORWARD (2,102) 0 (2,102) (2,102) (2,102) (1,120) (1,550) (1,550) (2,638) (2,638) (2,102) CAPITAL RECEIPTS CARRIED FORWARD 1,120 0 1,120 239 1,120 1,550 1,550 2,638 2,638 2,638 2,638 TOTAL NET COMPOSITE BORROWING REQUIREMENT 135,515 (6,478) 129,037 60,564 129,037 110,471 108,060 63,380 46,818 28,298 486,064 Page 79 of 88
Page 80
Project Project Description ENVIRONMENT & INFRASTRUCTURE Traffic & Road Safety Road Safety Initiatives (20mph Zones etc.) A programme of works to improve road safety Road Safety Initiatives - A94 Safety Improvements A programme of works to improve road safety Active Travel Grant - Traffic & Road Safety Schemes A programme of works to improve active travel Additional Road Safety - Pedestrian Crossings A programme of works to provide pedestrian crossing facilities Schools Road Safety Measures A programme of works to improve road safety in the vicinity of schools 20mph Signage Programme - Schools A programme of works to improve road safety in the vicinity of schools 20mph Signage Programme A programme of works to introduce 20mph speed limits. Car Parking Investment - Pitlochry Purchase of land and construction of a public car park Roads & Lighting Structural Maintenance Road maintenance to extend the life of roads, including predominately road resurfacing, surface dressings, installing new drainage infrastructure and repairs to and replacement of defective embankments and retaining walls Traffic Signal Renewals - Upgrading A programme of works to upgrade existing traffic signal infrastructure Footways Replacement of existing deteriorated footway surfaces Street Lighting Replacement of existing street lighting lanterns, columns and cable network. Investment in Local Footpaths A programme of works to improve and provide local footpaths Road Safety Barriers Renewal of existing barriers where unrecoverable damage has occurred and renewal of barriers where timber posts have been used in construction Bridges Bridge Refurbishment Programme Used to appoint specialist external inspection teams and consultants to carry out specialist access bridge inspections and assessments Vehicular Bridge Parapets Programme - Assess & Upgrade Assessment and Upgrading of Vehicle Parapets Programme Old Perth Bridge - Strengthening Carry out works recommended by the 2018 Bridge Assessment study, including a range of assessment, investigation, strengthening and improvement works Perth Queens Bridge - Strengthening Carry out works recommended by the 2018 Bridge Assessment study, including a range of assessment, investigation, strengthening and improvement works Garry Viaduct Replacement of Bearings and Parapets; including strengthening of deck for bearing replacement jacking up, and to cater for increased parapet vehicular deterrent capacity Culteuchar Culvert Replace existing temporary steel bridge (on hire) with culvert Improvement Schemes A977 Upgrades A programme of works to improve road safety along the A977. Broich Road, Crieff - Road Realignment & Safety Measures Complete Rural Flood Protection Schemes Perth Flood Protection Scheme (South Inch Culvert Reinstatement) Ground investigation and monitoring then design project to refurbish existing culvert Comrie Flood Protection Scheme Design and construction of a scheme to reduce the risk of flooding in Comrie Milnathort Flood Protection Scheme Design and construction of a scheme to reduce the risk of flooding in Milnathort South Kinross Flood Protection Scheme Design and construction of a scheme to reduce the risk of flooding in South Kinross Scone Flood Protection Scheme Design and construction of a scheme to reduce the risk of flooding in Scone Flood Mitigation Measures - Dunkeld and Craigie Burn Design and construction of schemes to reduce the risk of flooding in Dunkeld and Craigie Burn Coastal Change Adaptation Design and construct projects to deal with incidents of coastal erosion Climate Change Nature Restoration Protection and restoration of biodiversity focusing on over-exploitation of the natural environment and addressing its consequences; habitat loss and fragmentation; and invasive non-native species. Waste Strategy Recycling Improvement Fund Complete Prudential Borrowing Projects Wheeled Bin Replacement Programme - Domestic Bins Replacement of damaged and end of life wheeled bins for households. Also suppling bins for new properties Wheeled Bin Replacement Programme - Commercial Bins Replacement of damaged and end of life wheeled bins for commercial customers. Also suppling bins for new customers and changes to collection contracts Recycling Containers, Oil Banks & Battery Banks Replacement Programme Replacement of damaged and end of life oil and battery banks Litter Bins Replacement of damaged and end of life litter bins and/or for general supply of litter bins where required. Vehicle Replacement Programme Fleet vehicle replacement programme Page 80 of 88
Page 81
Project Project Description Street Lighting Renewal - LED & Column Replacement Street Lighting LED conversion and column replacement programme HOUSING & COMMUNITIES Community Greenspace Play Areas - Improvements Implementation Strategy Regular refurbishment of 146 play areas based on approx. 6-8 per year. Involves community engagement and often co-funding and design of the sites 3G Pitch, Blairgowrie Two phase community led project to provide a new full sized 3G football pitch and pavilion Settlement/Neighbourhood Parks Refurbishment of neighbourhood parks working in partnership with communities to improve, update and renew worn out or obsolete infrastructure Countryside Sites Refurbishment of more natural parks and open spaces Community Greenspace Sites Main fund for all Community Greenspace Sites which is drawn down to support the overall capital programme of refurbishments and upgrades Community Greenspace Bridges Refurbishment programme for all bridges on Community Greenspace sites Core Path Implementation Holding budget for Crieff Comrie Core path development mainly funded through Sustrans Premier Parks Small budget to facilitate refurbishment of former Premier Park upgrades Kinnoull Hill Complete Cemetery Extensions Funding to allow the extension of existing or development of new cemeteries to address the pressure for burial space Housing Projects Gypsy Travellers Site Improvement Works Programme of works for improvements on Gypsy Traveller sites at Bobbin Mill and Double Dykes Additional Gypsy Traveller Site Improvement Works Additional funding to support improvements works programme on Gypsy Traveller sites New Gypsy Traveller Site Feasibility Study for Gypsy Traveller Transient Site Public Transport Community Transport Iniatives Purchase of vehicles and charging infrastructure for community transport/resilience groups to use to deliver on unmet need in the local area. Community Planning Community-Led Asset Transfers Financial assistance for community groups wishing to take on PKC assets using the community asset transfer process ECONOMY, DEVELOPMENT & PLANNING Improvement schemes A9/A85 Road Junction Improvements New infrastructure including a new A9 overbridge, a bridge over the River Almond and road linking the A85 to Inveralmond and Bertha Park (Phase 1 of Perth Transport Futures Project) - Complete Cross Tay Link Road (CTLR) New road and major structure over the River Tay, linking the A9 north of Inveralmond and the A94 north of Scone (Phase 2 of Perth Transport Futures Project). Bertha Park Link Road Phase 3 of Perth Transport Futures Project which is a new link road (1.4km) running through Bertha Park, connecting Phases 1 and 2. Status - specimen design underway. Perth & Kinross Place-making Perth, Place, People Design and development of sustainable transport corridors to improve access to and from Perth and enable additional development and improvement within Perth city centre Perth City Centre Golden Route (Rail Station) Design and development of improvements to access, signage and animation from rail and bus station to Perth city centre to complement improvements to integration of transport City Greening Improvements to support enhancement of retail trading environment and residential areas and enhanced use of space for markets, events and alfresco use Perth & Kinross Lighting Action Plan Architectural and creative lighting to enhance city and towns appearance, reduce energy cost and increase safety at nighttime to increase dwell time, support the hospitality sector, events and grow the evening economy Other Planning Projects Creative Exchange (former St. John's Primary School) Repurposing old school to offer space to creative industry businesses and create the Famous Grouse Idea Centre, a space to support business innovation. Complete Local Full Fibre Network Provision of gigabit fibre connectivity to Council's buildings to unlock gigabit connectivity for surrounding communities. Complete Low Carbon Transport & Active Travel Hub - Broxden EV Chargers Provision of fast EV chargers combined with solar power generation and battery storage at Broxden Park & Ride - Near completion Page 81 of 88
Page 82
Project Project Description Perth Eco-Innovation Park at Perth West Provision of enabling infrastructure (access road, A9 underpass and unit platforms) to develop 25ha of employment land supporting clean growth, business innovation and jobs - Phase 1 (11ha). Economic Development Investment - Land & Serviced Units Provision of serviced lands and business units - Additional business units (eg Northfields Business Park and Kinross Business Park) - procurement for design in progress followed by construction. Adapt Your Property - Vacant Town & City Centre Space Adapt Your Property supports capital adaptation works to empty and underused commercial property in city & town centres, looking at adaptation to attract new commercial, community or residential use. Commercial Property Investment Programme North Muirton Industrial Estate - Site Servicing & Provision of Units Only road adoption works remaining Broxden Business Park - Additional Infrastructure Only road adoption works remaining Western Edge, Kinross - Site Servicing Only road adoption works remaining Broxden Drainage Mitigation Works Drainage/pumping station works underway and subject to agreement/contribution from Scottish Water Ruthvenfield Business Centre Works on redevelopment in progress North Muirton Drainage Drainage/pumping station underway Prudential Borrowing Project Land Purchase & Development (Hotel Development) Development agreement secured and release of grant for heritage subject to progression through planning and cost evidence STRATEGY, PEOPLE & RESOURCES Property Services - Project Support Investment in the Learning Estate Investment to upgrade the infrastructure and environment of our existing school estate Methven Primary School Refurbishment Upgrade of Methven Primary School facilities Kirkmichael Primary School Upgrades Upgrade of Kirkmichael Primary School facilities North/West Perth - New Primary School New primary school located at Bertha Park Riverside Primary New School Replacement of North Muirton and Balhousie primary schools Perth Academy - Refurbishment Investment to upgrade the infrastructure and environment of the Perth Academy including structural work to sports block, lighting upgrades, classroom upgrades and science block cladding Perth Grammar School - Upgrade Programme Phase 3 Investment to upgrade the infrastructure and environment of the Perth Grammar School including structural work to assembly hall, AV and WiFi upgrades, classroom refurbishment and door upgrades Perth High School - Internal Services & Refurbishment Necessary works to the infrastructure and environment of the current Perth High School Perth High School - New School Investment Replacement of the existing Perth High School Harris Academy/Invergowrie - Extension Extension and reconfiguration of existing space at Harris Academy in Dundee for continuation of access for pupils based in Invergowrie Blairgowrie Recreation Centre - Replacement Replacement of the Recreation Centre in Blairgowrie Technology Upgrades Upgrade to practical teaching environment within the existing school estate Property Services - Projects & Contracts Free School Meal Expansion Programme Upgrading kitchen and dining facilities to provide the enhanced Free School Meals programme Community Campus Access Adaptations To support adaptations in schools and community campuses to help facilitate increased community access Property Services - Property Service Manager DDA Adaptation & Alteration Works Programme To provide unhindered accessibility to all Council Buildings - e.g. Ramps/Lifts/Door Access/Accessible Toilets and Changing Areas Property Compliance Works Programme To ensure compliance with current and changing legislation including - New Fire Alarms; Lighting; Wiring; Fire Protection Works; Gas pipework within buildings and Roof Restraint safety systems Capital Improvement Projects Programme Roof Upgrades; Full internal refurbishment works; New Heating Systems; Boilers and pipework; Structural Upgrades; Small extensions; New Windows/Doors; New Fencing; New Cladding Pitlochry High School - Upgrade Programme Upgrades to Mechanical and Electrical Infrastructure, including rewiring, heating and controls systems, replacement lighting and consequential building works such as new ceilings, painting and flooring Friarton Depot - Waste Transfer Station This project aims to refurbish the main waste transfer station building to provide a safe environment for workers. The project will involve a complete re-cladding of the existing structure, new doors and new services installation. Some initial enabling work are being carried out currently. Energy Efficiency Works - Various Properties Focusing on a spend to save with projects aiming to reduce energy cost across the property estate Letham Community Wellbeing Hub Complete Page 82 of 88
Page 83
Project Project Description PH2O Replacement of Perth Leisure Pool and Dewars Ice Rink. On hold pending outcome of Leisure and Culture Assets Review Crieff Drummond Arms - Regeneration Demolition of former hotel, regeneration of site for housing use Perth Museum Complete Perth Art Gallery Refurbishment of temporary galleries - scheduled for completion November 2023 Prudential Borrowing Projects Decarbonisation This budget will support PKCs path to NetZero and focus primarily on the de- carbonisation of heat and replacing inefficient direct emissions heat sources Energy Conservation & Carbon Reduction Programme This budget is focused on works to reduce PKC energy consumption and help achieve annual KPI energy reduction of 3% Pullar House - Purchase & Re-Purposing Purchase and development of Pullar House to create a shared Public Sector Hub Kinnoull Street Car Park - Purchase Purchase of Kinnoull Street Multi-Storey Car Park to increase Perth and Kinross Council car parking capacity to support delivery of the Perth City Integrated Investment Proposal Customer & Digital Services ICT Infrastructure & Replacement and Upgrade Programme This Programme delivers the IT / digital environment, digital resources and systems required by staff and young people. The programme maintains, supports and develops computers; networks; telephony; Microsoft systems; connectivity and equipment; datacentres; servers; file storage and back up; security systems and video conferencing Data & Analytics Delivers the governance, tools, technologies and organisation-wide skills required for optimising value from Council data, driving informed decision making around resources, priorities and service delivery targets Supporting Digital Develops the capabilities we need to be an innovative digital organisation. Including developing the Council’s corporate employee (mobile working) and customer (online services) platforms, to create new digital products and services; investment in tools such as Microsoft; resourcing innovation and building digital skills, insight and expertise Software Licences (Revenues & Benefits) NAC Live system licensing for Revenues & Benefits team School Audio-Visual (AV) Equipment Replacement Programme Ensures all Perth and Kinross classrooms have equitable access to audio visual panels and the digital skills to exploit these resources for learning and teaching Mosaic - Swift Social Work System Replacement Purchase and Development of a new Social Work system to replace SWIFT Hardware Funding of additional or bespoke IT Hardware for Communities Staff Licenses Funding of software contracts Case Management System New system for management of client cases HEALTH & SOCIAL CARE Occupational Therapy Equipment Supply and install of occupational therapy equipment following referral from heakth and social care professionals. Technology Enabled Telecare Replacement of existing analogue Community Alarm devices to digital alarm units prior to UK switch-off of analogue network, as well as ongoing rolling replacement programme. Moving & Handling Office Refurbishment Relocate staff base, currently under review Software Licences Various licences for essential social care systems Developing Supported Tenancies Contribution towards flagship core and cluster facility for adults with learning disabilities’ Page 83 of 88
Page 84
Page 84 of 88
Page 85
APPENDIX III Approved Proposed Revised Actual Projected Revised Revised Revised Revised Revised Budget Budget Budget to Outturn Budget Budget Budget Budget Budget 20-Nov-24 Adjustment 30-Nov-24 Report 2 Report 2 Report 2 Report 2 Report 2 Report 2 Report 2 Report 2 2024/25 2024/25 2024/25 2024/25 2024/25 2025/26 2026/27 2027/28 2028/29 TOTAL £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 Council House New Build Programme Fairfield, Perth 4 4 4 0 0 0 0 4 Council Tax (Second Income) 0 0 0 0 0 0 0 0 Scottish Government Subsidy 0 0 0 0 0 0 0 0 4 0 4 0 4 0 0 0 0 4 Lynedoch Road, Methven - Phase 2 1,175 1,175 1,059 1,175 0 0 0 0 1,175 Council Tax (Second Income) (240) (240) (240) (240) 0 0 0 0 (240) Scottish Government Subsidy 0 0 0 0 0 0 0 0 935 0 935 819 935 0 0 0 0 935 Lynedoch Road, Methven - Phase 3 1,097 1,097 804 1,097 0 0 0 0 1,097 Council Tax (Second Income) (100) (100) (100) (100) 0 0 0 0 (100) Scottish Government Subsidy (556) (556) (556) (556) 0 0 0 0 (556) 441 0 441 148 441 0 0 0 0 441 Beechgrove, Perth 0 0 0 0 0 0 0 0 Council Tax (Second Income) 0 0 0 0 0 0 0 0 Scottish Government Subsidy 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Balhousie, Perth 0 37 37 37 37 0 0 0 0 37 Council Tax (Second Income) 0 0 0 0 0 0 0 0 Scottish Government Subsidy 0 0 0 0 0 0 0 0 0 0 37 37 37 37 0 0 0 0 37 Kinloch Gardens, Rattray (20 units) 0 3,633 3,633 3,633 0 0 0 0 3,633 Council Tax (Second Income) 0 (400) (400) (400) 0 0 0 0 (400) Scottish Government Subsidy 0 (1,944) (1,944) (1,944) 0 0 0 0 (1,944) 0 1,289 1,289 0 1,289 0 0 0 0 1,289 Weavers Gait, Kinross (6 units) 0 1,348 1,348 1,348 0 0 0 0 1,348 Council Tax (Second Income) 0 (120) (120) (120) 0 0 0 0 (120) Scottish Government Subsidy 0 0 0 0 0 0 0 0 Communted sums 0 (550) (550) (550) 0 0 0 0 (550) 0 678 678 0 678 0 0 0 0 678 Future Developments 3,314 (3,314) 0 1 0 6,014 6,014 6,200 4,725 22,953 Council Tax (Second Income) 0 0 0 0 0 0 0 0 Scottish Government Subsidy 0 0 0 0 0 0 0 0 3,314 (3,314) 0 1 0 6,014 6,014 6,200 4,725 22,953 Total Council House New Build 4,694 (1,310) 3,384 1,005 3,384 6,014 6,014 6,200 4,725 26,337 Increase in Council House Stock Council House Buy-Backs 6,540 3,890 10,430 10,432 10,430 4,000 4,000 4,000 4,000 26,430 Scottish Government Subsidy (1,400) (1,400) (1,400) (1,400) 0 0 0 0 (1,400) 5,140 3,890 9,030 9,032 9,030 4,000 4,000 4,000 4,000 25,030 National Trust Scotland (NTS), Dunkeld Purchase of properties (20 units) 0 4,909 4,909 4,909 539 0 0 0 5,448 Council Tax (Second Income) 0 (700) (700) (700) 0 0 0 0 (700) Scottish Government Subsidy 0 (1,947) (1,947) (1,947) 0 0 0 0 (1,947) 0 2,262 2,262 0 2,262 539 0 0 0 2,801 Total Increase in Council House stock 5,140 6,152 11,292 9,032 11,292 4,539 4,000 4,000 4,000 27,831 Lock-ups and Garage Sites 50 50 50 0 0 0 0 50 Standard Delivery Plan Heating Upgrade Contract Works 1,335 1,335 475 1,335 1,320 811 0 0 3,466 Rewiring, Infrastructure & Property Refurbishment 1,628 (500) 1,128 733 1,128 1,350 0 0 0 2,478 Triple Glazing 1,116 1,116 1,069 1,116 0 0 0 0 1,116 Controlled Door Entry 34 34 43 34 0 0 0 0 34 HRA CAPITAL INVESTMENT PROGRAMME SUMMARY OF CAPITAL RESOURCES AND EXPENDITURE 2024/25 to 2028/29 PERTH AND KINROSS COUNCIL 6 Page 85 of 88
Page 86
APPENDIX III Approved Proposed Revised Actual Projected Revised Revised Revised Revised Revised Budget Budget Budget to Outturn Budget Budget Budget Budget Budget 20-Nov-24 Adjustment 30-Nov-24 Report 2 Report 2 Report 2 Report 2 Report 2 Report 2 Report 2 Report 2 2024/25 2024/25 2024/25 2024/25 2024/25 2025/26 2026/27 2027/28 2028/29 TOTAL £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 - less Third Party Contribution (5) (5) (5) 0 0 0 0 (5) Kitchen Modernisation Programme 1,352 1,352 612 1,352 2,025 0 0 0 3,377 Bathroom Modernisation Programme 998 998 498 998 0 0 0 0 998 Adaptations (OT) 0 500 500 155 500 0 0 0 0 500 External Fabric 1,684 1,684 977 1,684 0 0 0 0 1,684 - less Third Party Contribution (77) (77) (77) 0 0 0 0 (77) Energy Efficiency 472 472 117 472 0 0 0 0 472 Multi Storey Flats 1,835 (1,531) 304 24 304 1,531 0 0 0 1,835 Environmental Improvements 391 41 432 390 432 0 0 0 0 432 Fire Precaution Measures 83 83 73 83 0 0 0 0 83 - less Third Party Contribution (20) (20) (20) 0 0 0 0 (20) Sound Insulation 389 389 389 42 0 0 0 431 Structural 256 256 8 256 985 0 0 0 1,241 SHQS Future Developments 0 0 0 4,066 4,808 4,669 3,351 16,894 Total Standard Delivery Plan 11,471 (1,490) 9,981 5,174 9,981 11,319 5,619 4,669 3,351 34,939 Other Investment in Council House Stock Total Major Adaptations to Council House Stock 10 10 9 10 0 0 0 0 10 Rannoch Road, Perth - Housing Regeneration 205 205 106 205 0 0 0 0 205 149-151 Dunkeld Road, Perth 20 20 1 20 0 0 0 0 20 St.Catherine's Square Redevelopment 3,393 3,393 7 3,393 0 0 0 0 3,393 Shops & Offices 50 50 50 239 0 0 0 289 Greyfriars and Satellite Sites 50 50 9 50 32 0 0 0 82 Double Dykes Chalet Replacement 5,949 5,949 461 5,949 573 0 0 0 6,522 - Scottish Government Grant (3,426) (3,426) (19) (3,426) 0 0 0 0 (3,426) General Capital Works 147 147 139 147 0 0 0 0 147 Upgrade and Replacements to Lifts Programme 121 121 121 0 0 0 0 121 ICT Expenditure 62 62 62 110 0 0 0 172 Mortgage to Rent 315 315 141 315 0 0 0 0 315 - less Government Grant (90) (90) (90) (90) 0 0 0 0 (90) Total Other Investment in Council House Stock 6,806 0 6,806 764 6,806 954 0 0 0 7,760 Total Net Expenditure 28,161 3,352 31,513 15,975 31,513 22,826 15,633 14,869 12,076 96,917 Income CAPITAL RECEIPTS (84) (28) (112) (112) (112) 0 0 0 0 (112) CFCR (1,833) (1,833) (1,833) (2,078) (2,004) (2,125) (2,340) (10,380) TOTAL BORROWING REQUIREMENT 26,244 3,324 29,568 15,863 29,568 20,748 13,629 12,744 9,736 86,425 Page 86 of 88
Page 87
SIGNIFICANT CAPITAL PROJECTS PROGRESS UPDATE APPENDIX IV Project Title Total Gross Budget Third Party Funding (£'000) Total Net Budget (£'000) Projected Outturn (£'000) Completion Date Contract Awarded On Site Status Change Since Last Report Additional Commentary Blairgowrie Recreation Centre - Replacement 36,000 0 36,000 36,000 Summer 2025 - new centre currently scheduled to open early 2025 Yes Yes On track Yes Work on programme for phase 1 completion early 2025. North/West Perth New Primary School* 24,000 0 24,000 24,000 Summer 2026 No No On track No Project has been put on hold for 2 years due to slow build out rates at Bertha Park. Riverside Primary New School 19,899 0 19,899 19,899 Early summer 2023 Yes Yes Complete No Project complete. Perth High School - New School Investment 80,200 0 80,200 80,200 Summer 2026 - school building curently scheduled to open summer 2025 Yes Yes On track No Works are on programme. Harris Academy/Invergowrie Extension 5,200 0 5,200 5,200 Late 2023 Yes Yes On track No Main extension complete. Cross Tay Link Road (CTLR) 150,500 40,000 110,500 110,500 Spring 2025 Yes Yes On programme No Main superstructure works on Destiny Bridge are complete with finishing works being undertaken and progressing on programme. Primarily finishing, snagging and testing works are being undertaken elsewhere.No change to completion date. Risks signficantly reduced in period, with weather being the main risk, particuarly in relation to the bridge surfacing. Comrie Flood Protection Scheme 40,353 32,657 7,696 7,696 Autumn 2026 Yes Yes Contract awarded Yes Works are on programme. Site setup, site clearance and formation of construction access routes are ongoing. Main civils construction works are on target to commence from February 2025. Perth Eco Innovation Park* 32,817 16,061 16,756 16,756 Not currently programmed No No Design package awarded - design programme on track Yes [See previous reports in relation to funding.] Amey continue with the design works package, with innovation workshops held along with regular design meetings involving JDLT's representative. Key risks include liaison with Transport Scotland and determination of innovation scope.Positive discussions continue with JDLT in terms of s75, planning and design with last meeting held on 17 Dec 2025. PH2O 90,000 0 90,000 90,000 Not currently programmed No No Thimblerow approved as new site for Ph2O project at Council on 4 September 2024. Yes Project Board established, programme under development, project no longer on hold. * Third Party Funding excludes Developer Contributions and receipts to be received in future years beyond the current 6-year programme. 6 Page 87 of 88
Page 88
Page 88 of 88