Appendix 2 - General Fund 2025/26 Projected Outturn – Service Analysis
Perth and Kinross Council · 4 February 2026
Back to Finance and Resources Committee — 4 February 2026 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 November 2025) Variance Variance £'000 £'000 EDUCATION AND LEARNING Total (835) NON DEVOLVED Education and Learning Core 8 Not yet meeting slippage target. Nursery Sector (588) Projected additional slippage over target due to turnover of staff, lower than anticipated staffing required for deferred places and lower Partner Providers payments than budgeted. Primary Sector 908 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. Movement due to lower projected absence cover costs. Secondary Sector (567) Projected slippage in excess of target due to part year allocation of fte required for new Intensive Support Provisions. Special Sector (607) Projected slippage in excess of target due to turnover of staff and challenges in recruitment of posts in particular Pupil Support Assistant and part year allocation of Scottish Government funding. 291 Projected overspend on independent school placements due to increased number of placements. Home to School Transport (280) Projected underspend due to increased costs being offset by lower number of school days in financial year 25/26. DEVOLVED SCHOOL MANAGEMENT SCHEME (DSM) 100 Projected underspend of less than 1% of total budget. (100) DSM carry forward PUPIL EQUITY FUND 100 Projected underspend to cover costs until June 2026. (100) PEF carry forward CHILDREN, FAMILIES AND JUSTICE Total (155) Children and Families (179) Projected overspend due to not meeting slippage target offset by reduction in demand for some services over 1st Quarter. (715) 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. 739 Projected over spend on residential placements due to additional placements in excess of budget and higher inflation uplifts than budgeted. Movement due to extension in a number of placements, ECONOMY, DEVELOPMENT AND PLANNING Total (260) Service Wide (150) 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 113 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 (300) 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 30 November 2025) Variance Variance £'000 £'000SERVICE Summary of Service Variances ENVIRONMENT AND INFRASTRUCTURE Total 275 Service Wide 100 Projected non-achievement of slippage target across Environment & Infrastructure 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. 100 Projected net additional cost on the waste disposal contract as a result of increased residual waste tonnage and gate fee price Direct Services - Refuse Collection 175 Projected net shortfall in commercial waste income Direct Services - Fleet 200 Projected additional cost of vehicle materials and repairs. Traffic and Network (150) Projected additional income from statutory road network works. Roads Maintenance Partnership 100 Projected additional expenditure on routine and cyclic roads maintenance including emptying of gullies. 150 Projected overspend on flood maintenance Street Lighting Partnership (50) Projected saving on repairs and maintenance (100) Projected saving on energy due to positive impact of LED replacement programme HOUSING AND COMMUNITIES Total 250 Service Wide (35) Projected slippage across Housing & Communities in excess of slippage target 28 Projected shortfall in recharge to capital 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 (212) Service Wide 356 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. 230 Projected overspend on unitary charge due to increased interest rates and historic lifecycle costs and low income from Campus RHI. 7 Increased costs for grass pitch lets in LAL settings Energy (996) Projected reduction in energy costs due to reduced rates and consumption. Movement due to milder temperatures. Facilities Management 196 Overspend due to delay in implementing new cleaning schedule required to achieve £406,000 Tayside Contract approved saving and associated redundancy costs. New cleaning schedule for offices in place from 1st July 2025. 250 Projected overspend due to shortfall in income target for Pullar House lets in the current year due to delays from public sector partners. Catering (255) Projected underspend due to lower meals than budgeted.
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APPENDIX 2 PERTH AND KINROSS COUNCIL - GENERAL FUND 2025/26 PROJECTED OUTTURN - SERVICE ANALYSIS (Based on Expenditure to 30 November 2025) Variance Variance £'000 £'000SERVICE Summary of Service Variances LEGAL AND GOVERNANCE Total (126) 36 Projected non-achievement of slippage target across Legal & Governance 8 Projected overspend on supplies and services (170) Projected additional income across Legal and Governance (Short Term Lets £84,000, Licences £35k, external recharges to Dundee City Council & Angus Council £40,000, rebates income on contracts £25,000 offset against a reduction in internal recharges £14k due to transferring budgets). CUSTOMER AND DIGITAL SERVICES Total (581) IT (661) Projected under spend on staff costs in excess of slippage target caused by delay in recruiting and £145k in year underspend on AI due to issues in recruiting. Revenues and Benefits 0 Projected on budget. Excess staff slippage due to early delivery of savings offset by additional costs in Local taxes. 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 (476) (141) Projected staff slippage across Strategic Planning, People and Performance in excess of slippage target 8 Projected overspend on supplies and services (218) Projected net underspend on Community Mental Health Futures and Locality budget to reflect known commitments. (125) Projected additional income from the salary sacrifice scheme PROJECTS AND PROGRAMMES Total 0 0 No material variances at present FINANCE AND BUSINESS SUPPORT Total (140) (140) Projected underspend due to slippage in excess of target due to turnover and early delivery of savings. CHIEF EXECUTIVE Total 0 0 No material variances at present TOTAL (2,260)