Appendix 2 – General Fund 2025/26 Projected Outturn - Service Analysis
Perth and Kinross Council · 26 November 2025
Back to Finance and Resources Committee — 26 November 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 31 August 2025) Variance Variance £'000 £'000 EDUCATION AND LEARNING Total (51) NON DEVOLVED Education and Learning Core 6 Projected overspend due to not meeting slippage target. Nursery Sector (361) 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 (489) Projected slippage in excess of target due to part year allocation of fte required for new Intensive Support Provisions. Special Sector (266) 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. 225 Projected overspend on independent special schools due to increased number of placements. Home to School Transport (280) Projected underspend due to 6 less operating days in financial year 25/26 than 24/25, lower inflationary uplift from previously agreed pressure and cost reduction due to rationalisation. 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 55 Projected overspend due to not meeting slippage target offset by reduction in demand for some services over 1st Quarter. (630) Projected under spend on foster, kinship and adoption in part due to reduction in overall placements in foster carers. This decrease in demand is linked to the new working practices which include a greater focus on early intervention some of which is funded from the WFWF temporary funding. 305 Projected over spend on residential placements due to additional placements in excess of budget and higher inflation uplifts than budgeted. ECONOMY, DEVELOPMENT AND PLANNING Total (53) Service Wide (30) Projected slippage across Economy, Development & Planning in excess of slippage target 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 100 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 Development Management & Building Standards (200) Projected additional Planning Application income 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 31 August 2025) Variance Variance £'000 £'000SERVICE Summary of Service Variances ENVIRONMENT AND INFRASTRUCTURE Total 525 Service Wide 500 Projected non-achievement of slippage target across Environment & Infrastructure Traffic and Network (100) 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. Direct Services - Refuse Collection 175 Projected net shortfall in commercial waste income Direct Services - Fleet 200 Projected additional cost of vehicle materials and repairs. HOUSING AND COMMUNITIES Total 257 Bereavement Services 14 Projected over spend on loan charges. Public Transport Unit (45) Projected additional income from park and ride departure charges 46 Projected overspend in relation to park & ride expenditure 29 Projected overspend due to health & safety works and a shortfall in income at Perth Bus Station. 45 Projected overspend on tendered service Parking, PTU & Civil Contingencies 94 Projected overspend on Visitor Rangers Specialist Services 74 Projected overspend in property set-up costs for temporary accommodation PROPERTY SERVICES Total 154 Service Wide 423 Projected overspend as not yet meeting slippage target, increased costs for loan charges and required works for tree surveys and emergency works across the portfolio. Movement due to reduction in costs for water following audit. 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 (780) 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 (146) Projected underspend due to lower than expected number of pupils entitled to free school meals under Scottish Child Payments criteria.
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APPENDIX 2 PERTH AND KINROSS COUNCIL - GENERAL FUND 2025/26 PROJECTED OUTTURN - SERVICE ANALYSIS (Based on Expenditure to 31 August 2025) Variance Variance £'000 £'000SERVICE Summary of Service Variances LEGAL AND GOVERNANCE Total (108) 54 Projected shortfall against slippage 1 Projected overspend on supplies and services (163) Projected additional income across Legal and Governance (Short Term Lets £84,000, internal recharges £14,000, Licences £35k, external recharges to Dundee City Council & Angus Council £30,000). CUSTOMER AND DIGITAL SERVICES Total (13) IT (87) Projected underspend on staff costs. Revenues and Benefits (6) Projected underspend due to early delivery of future savings and slippage. 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 (116) (116) 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 (25) (25) Projected underspend due to slippage in excess of target due to turnover and early delivery of savings. TOTAL 300