General Services Revenue, Housing Revenue Account (HRA) and Capital Budget Monitoring as at 19 June 2026
Renfrewshire Council · 18 August 2026
Back to Communities and Housing Policy Board — 18 August 2026 and its agenda
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PUBLIC ___________________________________________________________________ To: Communities and Housing Policy Board On: 18 August 2026 ___________________________________________________________________ Report by: Director of Finance and Resources & Director of Environment, Housing and Infrastructure ___________________________________________________________________ Heading: General Services Revenue, Housing Revenue Account (HRA) and Capital Budget Monitoring as at 19 June 2026 ___________________________________________________________________ 1. Summary 1.1 At the close of reporting Period 3 on 19 June 2026, the projected revenue outturn at 31 March 2027 for those services reporting to the Communities and Housing Policy Board, including the Housing Revenue Account, is an underspend of £0.425m against the revised budget for the year in General Services, and a break-even position in the HRA. 1.2 The projected capital outturn at 31 March 2027 for projects reporting to the Communities and Housing Policy Board is a break-even position. 1.3 This is summarised over the relevant services in the table below and further analysis is provided in the report and appendices. Revised Annual Budget £000 Projected Outturn £000 Budget Variance (Adv)/Fav £000 Budget Variance % Revenue Housing Revenue Account (HRA) 0 0 0 0.0% Housing – General Services (Non-HRA) 4,645 4,645 0 0.0% Communities and Public Protection 5,222 5,222 0 0.0% Justice Social Work 5,823 5,398 425 7.3% Total 15,690 15,265 425 2.7%
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PUBLIC Revised Annual Budget £000 Projected Outturn £000 Budget Variance (Adv)/Fav £000 Budget Variance % Capital Housing Revenue Account (HRA) 40,808 40,808 0 0.0% Other Housing PSHG 1,083 1,083 0 0.0% Total 41,891 41,891 0 0.0% ___________________________________________________________________ 2. Recommendations It is recommended that the Communities and Housing Policy Board: 2.1 Notes the projected Revenue outturn underspend position of £0.425m. 2.2 Notes the projected Capital outturn break-even position. ___________________________________________________________________ 3. Revenue Budget Projection – underspend of £0.425m by 31 March 2027 3.1 The tables in Appendix 1 present the projected year-end position for all services reporting to this Board, by both subjective analysis (what the budget is spent on) and objective analysis (which division is spending the budget). Significant variances affecting the projected position are analysed further below. 3.2 It should be noted that the projected outturn position reported here is based on the latest information available, which is subject to change during the financial year. Budget holders are obliged to seek mitigating action to minimise significant budget variances. 4. Objective Analysis – Significant Variances 4.1 Housing Revenue Account (HRA) - break-even by 31 March 2027 The HRA is projected to achieve a break-even position in 2026/27. Whilst repairs and maintenance expenditure continues to be a budget pressure, current forecasts indicate that costs can be contained within available resources. Budget holders will continue to monitor expenditure and take appropriate mitigating action to minimise any variance from budget.
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PUBLIC 4.2 Housing – General Services (Non-HRA) – break-even by 31 March 2027 The projected outturn position for Homelessness within Housing – General Services (Non-HRA) remains challenging in 2026/27. Current service demands are being managed within existing resources, supported in part by additional staffing funded through migration and asylum grants provided by the UK and Scottish Governments. The current level of homeless applications in Renfrewshire is creating additional demand across services and presents a potential longer-term financial risk. To respond to this demand, the service has increased the provision of temporary accommodation properties / rooms. Whilst this has resulted in additional costs, current forecasts indicate that these are being offset by income generated from temporary accommodation charges. The position will continue to be closely monitored, with budget holders taking appropriate mitigating action to manage emerging financial pressures. Updated forecasts will be reported to future meetings of the Communities and Housing Policy Board as required. 4.3 Communities and Public Protection - break-even by 31 March 2027 The service is projecting a breakeven position with some under recoveries in income targets being offset by underspends being achieved elsewhere in the service. 4.4 Justice Social Work – underspend of £0.425m by 31 March 2027 The approved budget for 2026/27 currently includes £874,903 in relation to an internal recharge from Children's Social Work for shared costs such as management and commissioned services. The expected internal recharge for 2026/27 is £475,000, consistent with the recharge for 2025/26. Therefore, there is currently a forecast underspend of £399,903. Some of this available budget may be re-allocated during 2026/27 to other expenditure lines should this become necessary. 5. Subjective Analysis – Significant Variances GENERAL SERVICES (excluding HRA) 5.1 Employees – £0.588m underspend by 31 March 2027 Underspends within Communities and Public Protection are primarily attributable to savings arising from an ongoing staffing restructure, together with vacant posts within the Justice Social Work Service.
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PUBLIC 5.2 Premises Related – (£0.126m) overspend by 31 March 2027 This includes increased temporary accommodation costs within the Homelessness Service, which are currently being offset through income generated from temporary accommodation charges. The forecast overspend also includes an additional contribution to Police Scotland towards accommodation costs associated with the CCTV service. HOUSING REVENUE ACCOUNT (HRA) 5.3 Premises Related costs – (£0.146m) overspend by 31 March 2027 Demand for repairs and maintenance within the HRA remains high and continues to place pressure on the budget. Expenditure trends and service demand are being closely monitored, with budget holders continuing to identify and implement mitigating actions to manage these pressures within the overall budget provision. Premises-related costs, including utilities and estate management, remain subject to fluctuations in demand and will continue to be monitored throughout the year. 5.4 Income - £0.112m over-recovery by 31 March 2027 A favourable variance is currently projected due to forecast rental income exceeding budget assumptions. Income levels and property numbers will continue to be monitored throughout the year to assess the sustainability of this position and any impact on the projections. 6. Revenue Budget Virements 6.1. Under the Council’s financial regulations, Directors, and their nominated officers, in consultation with the Director of Finance and Resources, have certain delegated authority to transfer sums between subjective budget headings within a service division to enable budget management throughout the financial year. This is known as ‘budget virement’. 6.2. Transfers between divisions of the same service / department in excess of £100,000, and transfers between services / departments must be authorised by the respective service Director and the Director of Finance and Resources for submission to the relevant policy Board for approval.
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PUBLIC 6.3. The Board is asked to note the following virements to reflect this realignment of budgets within the following areas: Revenue Budget Adjustments for noting Objective Heading Subjective Heading Amount (£m) Reason HRA Employees 0.189 Temporary funding to establish Empty Homes Team. HRA Premises Related (0.189) Temporary funding to establish Empty Homes Team. Regulatory & Wardens Income (0.100) Alignment of income budgets within Public Protection and Directorate Justice Social Work Employees 1.758 Additional Funding out with Settlement. 7. Capital Budget Projection – break-even position by 31 March 2027 7.1 The Non-Housing Capital Investment Programme 2026/27 to 2035/36 was approved by the Council on 26 February 2026. For Communities and Housing Services the revised capital spend for 2026/27 is £41.891m. 7.2 The in-year Capital budget is forecast to break even by 31 March 2027. Budget adjustments have taken place between years in the Private Sector Housing Grant programme totalling £0.333m to reflect revised timing, mainly in relation to disability adaptations. Implications of the Report 1. Financial The projected budget outturn position for the Communities and Housing Revenue budget is an underspend of £0.425m at 31 March 2027. Income and expenditure will continue to be monitored closely for the rest of the financial year and as far as possible, steps will be taken to mitigate any overspend. The projected outturn position for Communities and Housing Services Capital budget is break-even, after the adjustments outlined in section 7. 2. HR & Organisational Development While staffing budgets form a significant proportion of the Council’s revenue budgets, there are no direct implications arising from the recommendations in this report.
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PUBLIC 3. Community/Council Planning Community Plan Our Renfrewshire is thriving The Council’s revenue and capital spend ensures that its facilities are fit for purpose and safe for the community, to maximise accessibility. Our Renfrewshire is well Our Renfrewshire is fair Our Renfrewshire is safe Council Plan Reshaping our place, our economy, and our future The Council’s revenue and capital spend ensures that its facilities are fit for purpose and safe for the community, to maximise accessibility. Building strong, safe, and resilient communities Tackling inequality, ensuring opportunities for all Creating a sustainable Renfrewshire for all to enjoy Ongoing revenue and capital budget monitoring is a tool to enable good financial management so that the Council has resources now and in the future for continued service delivery. Working together to improve outcomes 4. Legal There are no direct implications arising from the recommendations in this report. 5. Property/Assets The capital expenditure noted in this report will result in lifecycle maintenance improvements to existing properties and replacement of ICT assets and infrastructure. 6. Information Technology ICT assets and revenue costs are included within these reported budgets, and the costs associated with the replacement of the Housing Management system will have both a capital budget and an ongoing revenue impact. 7. Equality & Human Rights While new areas of spend may impact on particular groups, any such impact would be assessed prior to the spend being incurred, therefore there are no direct implications arising from the recommendations in this report. 8. Health & Safety The capital expenditure noted in this report will result in lifecycle maintenance improvements to existing properties and replacement of ICT assets, which may in some cases enhance health and safety measures. 9. Procurement While Procurement is an important consideration prior to the Council incurring any revenue or capital spend, there are no direct implications arising from the recommendations in this report.
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PUBLIC 10. Risk The potential financial risk that the Council will overspend its approved revenue budgets for the year is managed at a Council-wide level by the Chief Executive and Directors. 11. Privacy Impact There are no direct implications arising from the recommendations in this report. 12. Climate Change The Council aims to reduce its carbon and other emissions to net zero by 2030, however there are no direct implications arising from the recommendations in this report. 13. Children’s Rights There are no direct implications arising from the recommendations in this report. 14. Cosla Policy Position N/a. List of Background Papers • Housing Revenue Account Budget & Rent Levels 2026/27 and Housing Capital Investment Plan 2026/27 to 2030/31, Council 26 February 2026. • Non-housing Capital Investment Programme, Prudential Framework and Treasury Management Strategy, and Capital Strategy 2026/27 – 2035/36, Council 26 February 2026. Author: John Kilpatrick, Finance Business Partner, Linsey McGregor, Capital Accountant.
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PUBLIC RENFREWSHIRE COUNCIL REVENUE BUDGET MONITORING STATEMENT 2026/27 1 April 2026 to 19 June 2026 POLICY BOARD: COMMUNITIES AND HOUSING - All SERVICES Objective Summary Approved Annual Budget Budget Adjustments Revised Annual Budget at Period 3 Projected Outturn Budget Variance (Adverse) or Favourable £000 £000 £000 £000 £000 % Housing Revenue Account (HRA) 0 0 0 0 0 0.0% Housing - General Services (Not HRA) 4,645 0 4,645 4,645 0 0.0% Communities and Public Protection (including Regulatory Services) 5,317 (95) 5,222 5,222 0 0.0% Justice Social Work 4,039 1,784 5,823 5,398 425 7.3% NET EXPENDITURE 14,001 1,689 15,690 15,265 425 2.7%
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PUBLIC RENFREWSHIRE COUNCIL REVENUE BUDGET MONITORING STATEMENT 2026/27 1 April 2026 to 19 June 2026 POLICY BOARD: COMMUNITIES AND HOUSING - GENERAL SERVICES (excluding HRA) Subjective Summary Approved Annual Budget Budget Adjustments Revised Annual Budget at Period 3 Projected Outturn Budget Variance (Adverse) or Favourable £000 £000 £000 £000 £000 % Employees 11,376 3,062 14,438 13,850 588 4.1% Premises Related 2,814 24 2,838 2,964 (126) (4.4%) Transport Related 236 21 257 288 (31) (12.1%) Supplies and Services 4,525 1,310 5,835 5,877 (42) (0.7%) Third Party Payments 2 0 2 0 2 100.0% Transfer Payments 3,662 (354) 3,308 3,318 (10) (0.3%) Support Services 49 (3) 46 44 2 4.3% Depreciation and Impairment Losses 0 0 0 0 0 0.0% GROSS EXPENDITURE 22,664 4,060 26,724 26,341 383 1.4% Income (8,663) (2,371) (11,034) (11,076) 42 0.4% NET EXPENDITURE 14,001 1,689 15,690 15,265 425 2.7%
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PUBLIC RENFREWSHIRE COUNCIL REVENUE BUDGET MONITORING STATEMENT 2026/27 1 April 2026 to 19 June 2026 POLICY BOARD : COMMUNITIES, HOUSING AND PLANNING SERVICES - Housing Revenue Account (HRA) Only Subjective Summary Approved Annual Budget Budget Adjustments Revised Annual Budget at Period 3 Projected Outturn Budget Variance (Adverse) or Favourable £000 £000 £000 £000 £000 % Employees 14,913 217 15,130 15,061 69 0.5% Premises Related 25,643 (189) 25,454 25,600 (146) (0.6%) Transport Related 56 0 56 75 (19) (33.9%) Supplies and Services 1,006 3 1,009 1,007 2 0.2% Third Party Payments 0 0 0 0 0 0.0% Transfer Payments 7,176 1 7,177 7,176 1 0.0% Support Services 3,378 0 3,378 3,397 (19) (0.6%) Depreciation and Impairment Losses 19,240 0 19,240 19,240 0 0.0% GROSS EXPENDITURE 71,412 32 71,444 71,556 (112) (0.2%) Income (71,412) (32) (71,444) (71,556) 112 0.2% NET EXPENDITURE 0 0 0 0 0 0.0%
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PUBLIC Approved Budget Revised Projected Total Approved Projected Budget Adjustments Budget Outturn Budget Outurn Project Title 2026-27 since previous 2026-27 2026-27 to 31-Mar-31 to 31-Mar-31 Board report £000 £000 £000 £000 £000 £000 HOUSING(HRA) Improvements To Existing Properties 16,863 0 16,863 16,863 0 0% 206,108 206,108 0 0% Regeneration 11,185 0 11,185 11,185 0 0% 102,587 102,587 0 0% Other Assets 2,810 0 2,810 2,810 0 0% 19,128 19,128 0 0% Non Property Expenditure 1,500 0 1,500 1,500 0 0% 2,300 2,300 0 0% Council House New Build 6,700 0 6,700 6,700 0 0% 29,843 29,843 0 0% Professional Fees 1,750 0 1,750 1,750 0 0% 10,662 10,662 0 0% Total Housing (HRA) Programme 40,808 0 40,808 40,808 0 0% 370,628 370,628 0 0% HOUSING(PSHG) Private Sector Housing Grant 750 333 1,083 1,083 0 0% 5,274 5,274 0 0% Total Housing (PSHG) Programme 750 333 1,083 1,083 0 0% 5,274 5,274 0 0% TOTAL COMMUNITIES, HOUSING & PLANNING BOARD 41,558 333 41,891 41,891 0 0% 375,902 375,902 0 0% Budget Variance (Adverse) or Favourable Budget Variance (Adverse) or Favourable RENFREWSHIRE COUNCIL CAPITAL INVESTMENT STRATEGY 1st April to 19th June 2026 POLICY BOARD: COMMUNITES & HOUSING Current Year 2026-27 Full Programme - All years