Appendix 2 - General Fund 2023-24 Projected Outturn - Service Analysis
Perth and Kinross Council · 13 September 2023
Back to Finance and Resources Committee — 13 September 2023 and its agenda
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APPENDIX 2 PERTH & KINROSS COUNCIL - GENERAL FUND 2023/24 PROJECTED OUTTURN - SERVICE ANALYSIS (Based on Expenditure to 30 June 2023) Variance Variance £'000 £'000 Education & Children's Services Total 0 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 2023/24 is £132.051 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 2022/23, £722,000 of DSM balances were brought forward. The Devolved School Management Scheme is currently on budget. Schools are experiencing challenges in achieving staff slippage targets. Pupil Equity Fund (100) 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 2024 as per the revised Scottish Government guidance. At this time £100,000 is projected to be carried forward into 2024/25 for teacher and support staff costs to the end of the current academic year. 100 Projected carry forward of Pupil Equity Funding. NON DEVOLVED Education Services Nursery Sector (400) Additional slippage due to turnover of staff and appointments at the lower end of pay scales. (32) Projected under spend on non domestic rates. 88 Projected under recovery of income due to reduced attendances at Kids Clubs Primary Sector 1,187 Slippage target currently not being met within primary sector due to requirement to maintain teacher numbers. (312) Education Recovery funding applied towards slippage target. Secondary Sector 48 Staff slippage target not being met. 8 Increased loan charges due to interest rate rises. Special Sector (270) Additional slippage due to recruitment challenges, particularly for pupil support assistants. 28 Increased loan charges due to interest rate rises. Services for Children, Young People & Families (19) Projected under spend taking account of non-recurring funding of £800,000 provided for 2023/24. 84 Projected over spend on legal fees and translation / interpreter services 84 Projected over spend on client travel. (255) The budget for young people with complex behavioural issues, which includes a number of pupils placed within residential schools, is projected to under spend following the provision of £1.152 million of non-recurring 53 Projected over spends on Kinship Care (£32,000), Foster Care (£14,000) and Adoption (£7,000) due to increased demand. 46 There is a projected over spend in relation to supporting care experienced young people (continuing care, supported accommodation) due to a doubling of the number of DWP clients. 94 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. (107) Additional grant funding including Unaccompanied Asylum Seeking Children (£84,000) and Wellbank rental income (£23,000). SERVICE Summary of Service Variances
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APPENDIX 2 PERTH & KINROSS COUNCIL - GENERAL FUND 2023/24 PROJECTED OUTTURN - SERVICE ANALYSIS (Based on Expenditure to 30 June 2023) Variance Variance £'000 £'000SERVICE Summary of Service Variances Business and Resources Services (70) Additional slippage due to turnover of staff. 19 Reduced income from school lets due to reduction in take up as well as closure of Perth High School pitch. Catering Services (500) Projected under spend within the Early Learning & Childcare 1140 grant for nursery meals based on latest uptake. (74) Projected net under spend on school meals due to uptake. 300 Projected reduction in school meal income.
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APPENDIX 2 PERTH & KINROSS COUNCIL - GENERAL FUND 2023/24 PROJECTED OUTTURN - SERVICE ANALYSIS (Based on Expenditure to 30 June 2023) Variance Variance £'000 £'000SERVICE Summary of Service Variances Communities Total 140 ENVIRONMENTAL AND CONSUMER SERVICES Regulation 25 Projected shortfall in Corporate Health and Safety income Operations 35 Additional hire costs for refuse collection vehicles Fleet Management (115) Saving on loan charges due to slippage on planned vehicle replacement programme 100 Additional cost of vehicle materials and repairs Waste Strategy 40 Additional consultancy costs to support the review of operational assets. Bereavement Services (40) Additional income from Bereavement Services PLANNING AND DEVELOPMENT 30 Perth Harbour - projected increase in operating costs /shortfall in income HOUSING 20 Projected increase in energy costs at Greyfriars Hostel 20 Void Rent Loss for housing support properties BUSINESS AND RESOURCES Public Transport Unit / Car Parking Account 25 Perth Bus Station - increased costs
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APPENDIX 2 PERTH & KINROSS COUNCIL - GENERAL FUND 2023/24 PROJECTED OUTTURN - SERVICE ANALYSIS (Based on Expenditure to 30 June 2023) Variance Variance £'000 £'000SERVICE Summary of Service Variances Corporate & Democratic Services Total (282) Legal & Governance Services (102) Projected under spend on staff costs. (30) Projected under spend on supplies and services across the function. (24) Projected additional income from licensing and recharges Finance 43 Over spend on external audit fee following increase in charges. Human Resources (24) Projected under spend on staff costs. 12 Projected over spend on supplies and services. Information Technology and Revenues & Benefits (148) Projected under spend on Housing Benefit Subsidy based on latest activity. (9) Minor net under spends. Property 468 Projected overspend on property maintenance across the Council estate (237) Projected under spend on energy based on consumption to date. (231) Projected under spend on Pullar House due to updated inflation assumptions Chief Executive Service Total (19) Core Costs (19) Staff slippage and additional income TOTAL (161)