Appendix 2
Perth and Kinross Council · 1 February 2023
Back to Finance and Resources Committee — 1 February 2023 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
APPENDIX 2 PERTH & KINROSS COUNCIL - GENERAL FUND 2022/23 PROJECTED OUTTURN - SERVICE ANALYSIS (Based on Expenditure to 30 November 2022) Variance Variance £'000 £'000 Education & Children's Services Total (478) DEVOLVED SCHOOL MANAGEMENT SCHEME (DSM) There are 66 primary schools, 7 secondary schools, 4 all through schools, 46 nurseries and early learning centres and 1 special school within the Council's DSM scheme. Each school has an individual budget, primarily based on pupil numbers. Headteachers are responsible for the annual budgets devolved to them in April each year. The total DSM budget for 2022/23 is £113.876 million including carry forwards. Within the scheme there is a facility allowing for DSM balances, whether surplus or deficit, to be brought forward from the previous financial year. In addition to the resources devolved, balances may also be available to headteachers of schools that have a carry forward. In 2021/22, £1.191 million of DSM balances were brought forward. (811) Staff Costs Additional slippage due to staff turnover (107) Property Costs Projected under spend on landfill recharges based on latest activity. 141 Supplies & Services Projected over spend on supplies and services within schools. 777 There is currently a projected net under spend of £777,000 based on current spending plans from schools for the current academic year that runs to June 2023. The maximum carry forward under the DSM scheme is 2.5%, the current projection is 0.7%. Pupil Equity Fund (300) The majority of schools within Perth & Kinross Council have been allocated a share of £1.874 million of Pupil Equity Funding from the Scottish Government as a ring fenced grant. Schools are being instructed to use this year’s PEF Grant by 31 March 2023 as per the revised Scottish Government guidance. At this time £300,000 is projected to be carried forward into 2023/24 for teacher and support staff costs to the end of the current academic year. 300 Projected carry forward of Pupil Equity Funding. Early Learning & Childcare - 1140 Expansion Funding (450) Projected under spend on Early Learning & Childcare due to delay in recruiting and lower than expected costs of practitioners in P1 & family support posts, resignation of graduates, reduction in projections for partner providers and lower than expected supply costs. 450 Transfer to earmarked Reserve NON DEVOLVED Education Services Nursery Sector (333) Additional slippage due to turnover of staff. (4) Savings from Industrial action (31) Savings from non-domestic rates as early learning centres are exempt from the charge. Primary Sector (123) Savings from industrial action Secondary Sector (60) Additional slippage due to turnover of staff. (100) Savings from Industrial action (162) Projected under spend on investment in learning unitary charge due to an insurance rebate. (63) Home to School Transport - projected under spend due to less school days (£84,000) partially offset by projected over spend on transport costs for Central Music Groups (£21,000). 70 Projected shortfall on income from Renewable Heat Initiative Rebate (£70,000). SERVICE Summary of Service Variances
Page 2
APPENDIX 2 PERTH & KINROSS COUNCIL - GENERAL FUND 2022/23 PROJECTED OUTTURN - SERVICE ANALYSIS (Based on Expenditure to 30 November 2022) Variance Variance £'000 £'000SERVICE Summary of Service Variances Special Sector (81) Additional slippage due to turnover of staff. (18) Savings from industrial action. (306) Projected under spend on home to school transport after allowing for non-recurring increase of £250,000. (167) There is a projected under spend on the budget for young people with additional support needs (ASN) who are educated out with the Council's mainstream school provision. 245 Transfer to Reserves of savings from industrial action. Services for Children, Young People & Families (188) Additional slippage due to turnover of staff. 99 Projected over spend on legal fees and translation / interpreter services 67 Projected over spend on client travel. 1,434 The budget for young people with complex behavioural issues, which includes a number of pupils placed within residential schools, is projected to overspend due to additional demand. 269 A projected over spend on Kinship Care (£538,000) due to demand partially offset by a projected under spend in Foster Care (£269,000). (3) There is a projected under spend in relation to supporting care experienced young people (continuing care, supported accommodation). 128 There is a projected over spend on self directed support (children & disability team - respite provision) due to the level of demand and an increase to the hourly rate paid to clients. (262) Additional grant funding for Unaccompanied Asylum Seeking Children (£215,000); Wellbank rental income (£20,000) and the Alcohol & Drug Partnership (£27,000). Business and Resources Services (146) Additional slippage due to turnover of staff. (27) Projected underspend due to Area Office recharge no longer required. 20 Projected over spend on school clothing grants based on activity to date. Catering Services (69) Additional staff slippage. (600) Projected under spend within the Early Learning & Childcare 1140 grant for nursery meals. (236) Projected under spend of school meals due to uptake partially offset below by reduced income. 50 Projected over spend on Free School Meals during holiday periods due to need and two extra public holidays. 119 Projected shortfall in income from breakfast clubs.
Page 3
APPENDIX 2 PERTH & KINROSS COUNCIL - GENERAL FUND 2022/23 PROJECTED OUTTURN - SERVICE ANALYSIS (Based on Expenditure to 30 November 2022) Variance Variance £'000 £'000SERVICE Summary of Service Variances Communities Total (263) BUSINESS AND RESOURCES Service Wide (1,000) Staff slippage in excess of budgeted target Administration 30 Projected over spend on IT Licensing & Support costs 30 Various minor projected over spends across Business & Resources Public Transport Unit / Car Parking Account 25 Perth Bus Station - increased costs (80) Corporate Asset Management - accelerated savings 50 Car Park Trading Account - projected reduction in income and increased provision for bad debts (50) Drawdown from Car Park Trading Account earmarked Reserve 135 Projected over spend on tendered services (65) Additional income from Park and Ride departure charges ENVIRONMENTAL AND CONSUMER SERVICES Roads (250) Projected additional income from statutory road network works 150 Additional costs of recent severe weather events 1,200 Projected over spend on winter maintenance 110 Maintenance works at River Ericht (95) Contribution from Scottish Government (200) Projected saving on street lighting power due to positive impact of LED replacement programme (50) Projected under spend on street lighting maintenance (100) Projected under spend and additional grant income across traffic & network budgets (100) Projected under spend on programme of flood risk studies Regulation 25 Projected shortfall in Corporate Health and Safety income Operations 220 Projected shortfall in commercial waste income (150) Projected additional income from sale of recyclates due to favourable market prices 400 Projected additional cost of fuel across Operations due to increase in price 50 Additional hire costs for refuse collection vehicles Fleet Management (280) Saving on loan charges due to slippage on planned vehicle replacement programme 100 Additional cost of vehicle materials Community Greenspace (50) Projected underspends across Community Greenspace budgets PLANNING AND DEVELOPMENT 127 Perth Harbour - projected increase in operating costs /shortfall in income 30 Projected shortfall in Commercial Rent Income (50) Projected underspend within Market Development Grants (90) Various small underspends and additional income across Planning & Development (400) Additional Planning & Building Warrant Income
Page 4
APPENDIX 2 PERTH & KINROSS COUNCIL - GENERAL FUND 2022/23 PROJECTED OUTTURN - SERVICE ANALYSIS (Based on Expenditure to 30 November 2022) Variance Variance £'000 £'000SERVICE Summary of Service Variances HOUSING 35 Greyfriars - projected increased in void rent loss and provision for bad debts 10 Greyfriars - projected increase in energy costs (25) Temporary accommodation - reduction in estimated bad debt provision (25) St Catherine's - reduced security costs 30 Cost of Local House Condition Survey to inform the Local Housing Strategy 30 Void Rent Loss for Housing Support properties 20 Various minor projected over spends with Safer Communities (10) Various minor projected under spends within Housing
Page 5
APPENDIX 2 PERTH & KINROSS COUNCIL - GENERAL FUND 2022/23 PROJECTED OUTTURN - SERVICE ANALYSIS (Based on Expenditure to 30 November 2022) Variance Variance £'000 £'000SERVICE Summary of Service Variances Corporate & Democratic Services Total 874 Legal & Governance Services (109) Projected additional income from licensing and recharges 28 Projected over spend in relation to elected members 40 Net projected over spend across function (including non-achievement of slippage target) Human Resources (200) Additional projected income from salary sacrifice scheme and other recharges 15 Net projected over spend on other budgets Information Technology and Revenues & Benefits (53) Miscellaneous other projected net under spends. Property 761 Projected over spend on energy costs due to inflationary pressures. 790 Projected over spend on maintenance relating to compliance remedial works. (398) Net projected under spend on staff costs after adjusting for professional fee income chargeable on projects Chief Executive Service Total (75) Core Costs (75) Staff slippage and additional income TOTAL 58