Appendix 2 – General Fund 2025-26 Projected Outturn – Service Analysis
Perth and Kinross Council · 1 October 2025
Back to Finance and Resources Committee — 1 October 2025 and its agenda
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APPENDIX 2 PERTH AND KINROSS COUNCIL - GENERAL FUND 2025/26 PROJECTED OUTTURN - SERVICE ANALYSIS (Based on Expenditure to 30 June 2025) Variance Variance £'000 £'000 EDUCATION AND LEARNING Total 0 NON DEVOLVED Education and Learning Core 6 Projected overspend due to not meeting slippage target. Nursery Sector (541) Projected additional slippage over target due to turnover of staff and lower than anticipated staffing required for deferred places. Primary Sector 1,114 Slippage target projected not to be met within primary sector due to the requirement to have a teacher in front of class at all times. Secondary Sector (660) Projected slippage in excess of target due to part year allocation of fte required for new Intensive Support Provisions. Special Sector (227) Projected slippage in excess of target due to previous trends in turnover of staff and challenges in recruitment of posts in particular Pupil Support Assistant. 308 Projected overspend on independent special schools due to increased number of placements. Home to School Transport 0 Projected on budget due to increased costs being offset by lower number of school days in financial year 2025/26. 0 DEVOLVED SCHOOL MANAGEMENT SCHEME (DSM) Projected on Budget. Schools are finding slippage targets and increasing costs challenging to manage and this is impacting on the resource spend in schools. 0 PUPIL EQUITY FUND PEF spend projected on budget due to increased costs of Employers national insurance contributions and pay awards. CHILDREN, FAMILIES AND JUSTICE Total (270) Children and Families 181 Projected overspend due to not meeting slippage target partially offset by reduction in demand for some services over 1st quarter. (602) Projected underspend on foster, kinship and adoption in part due to reduction in overall placements in foster carers. This reduction in demand is linked to new working practices funded from the Whole Family Wellbeing Fund project (temporary funding). 151 Projected overspend on residential placements due to additional numbers in excess of budget assumptions. ECONOMY, DEVELOPMENT AND PLANNING Total 148 Service Wide 57 Projected shortfall in sales ledger bad debt provision 20 Projected overspend for contribution towards Tay Cities Deal project management costs Tourism, Culture and Place 71 Perth Harbour - projected increase in operating costs /shortfall in income. (24) Underspend relating to events due to under recovery of income 24 Events, projected under recovery of income ENVIRONMENT AND INFRASTRUCTURE Total 25 Traffic and Network (50) Projected additional income from statutory road network works. Direct Services - Waste Disposal (250) Projected additional income from sale of recyclates as a result of the new twin-streaming collection and favourable market prices. 1,180 Projected shortfall in Extended Producer Responsibility for packaging (pEPR) 659 Projected non-recuring investment in various waste management projects and improvements (1,839) Contribution from Extended Producer Responsibility for packaging (pEPR) reserve Direct Services - Refuse Collection 175 Projected net shortfall in commercial waste income Direct Services - Fleet 150 Projected additional cost of vehicle materials and repairs. SERVICE Summary of Service Variances
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APPENDIX 2 PERTH AND KINROSS COUNCIL - GENERAL FUND 2025/26 PROJECTED OUTTURN - SERVICE ANALYSIS (Based on Expenditure to 30 June 2025) Variance Variance £'000 £'000SERVICE Summary of Service Variances HOUSING AND COMMUNITIES Total (16) Bereavement Services 14 Projected over spend on loan charges. Public Transport Unit (75) Projected additional income from park and ride departure charges 45 Projected overspend on tendered service PROPERTY SERVICES Total 222 Service Wide 539 Projected overspend as not yet meeting slippage target, increased costs for capital charges and required works for tree surveys and emergency works across the portfolio. 232 Projected overspend on unitary charge due to increased interest rates and historic lifecycle costs and low income from Campus RHI. 7 Projected increased costs for grass pitch lets across LAL settings. Energy (840) Projected reduction in energy costs due to reduced rates and consumption. Facilities Management 196 Overspend due to delay in implementing new cleaning schedule required to achieve approved saving and associated redundancy costs. New cleaning schedule for offices in place from 1 July 2025. 222 Projected overspend due to shortfall in income target for Pullar House lets in the current year due to delays from public sector partners. Catering (134) Projected underspend due to lower than expected number of pupils entitled to free school meals under Scottish Child Payments criteria. LEGAL AND GOVERNANCE Total (161) 60 Projected shortfall against slippage (21) Projected overspend on supplies and services (200) Projected additional income across Legal and Governance (Short Term Lets £84,000, internal recharges £83,000, external recharges to Dundee City Council & Angus Council £30,000). CUSTOMER AND DIGITAL SERVICES Total 80 IT (50) Projected underspend on staff costs. Revenues and Benefits 50 Projected overspend on staff costs due to not meeting slippage target. 80 Projected shortfall due to increased service charges from Social Housing Providers that are not covered by Housing Benefit Subsidy. STRATEGIC PLANNING, PEOPLE AND PERFORMANCE Total (68) (68) Projected net under spend on staff costs, supplies and services and income partially offset against not yet achieving approved savings. PROJECTS AND PROGRAMMES Total 0 No material variances at present FINANCE AND BUSINESS SUPPORT Finance Total (10) 40 Projected overspend due to not meeting slippage target on staff costs. Business Support (50) Projected under spend on staff costs caused by excess slippage due to staff turnover. TOTAL (50)