Revenue and Capital Budget Monitoring Report - Report
Renfrewshire Council · 28 October 2025
Back to Communities and Housing Policy Board — 28 October 2025 and its agenda
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PUBLIC ___________________________________________________________________ To: Communities and Housing Policy Board On: 28 October 2025 ___________________________________________________________________ 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 September 2025 ___________________________________________________________________ 1. Summary 1.1 At the close of reporting Period 6 on 19 September 2025, the projected revenue outturn at 31 March 2026 for those services reporting to the Communities and Housing Policy Board, including the Housing Revenue Account, is break-even 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 2026 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) 5,167 5,167 0 0.0% Communities and Public Protection 4,910 4,910 0 0.0% Criminal Justice 5,192 5,192 0 0.0% Total 15,269 15,269 0 0.0%
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PUBLIC Revised Annual Budget £000 Projected Outturn £000 Budget Variance (Adv)/Fav £000 Budget Variance % Capital Housing Revenue Account (HRA) 46,546 46,546 0 0.0% Other Housing PSHG 1,100 1,100 0 0.0% Total 47,646 47,646 0 0.0% 2. Recommendations It is recommended that the Communities and Housing Policy Board: 2.1 Notes the projected Revenue outturn break-even position. 2.2 Notes the projected Capital outturn break-even position. 2.3 Notes the budget adjustments detailed at sections 6.3 and 7.2. 3. Revenue Budget Projection – break-even by 31 March 2026 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 2026 The HRA is projected to break-even overall in 2025/26. Demand for repairs to HRA premises, including void properties, is still currently expected to be managed within the overall budget levels. 4.2 Housing – General Services (Non-HRA) – break-even by 31 March 2026 The projected outturn for Homelessness within Housing – General Services (Non-HRA), continues to be a challenge in this financial year. Demand on services is currently being managed within existing resources, including additional dedicated staff, being supported through migration and asylum funding streams allocated to the Council by the UK and Scottish Governments.
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PUBLIC The increase in homeless applications during the current year in Renfrewshire continues to create additional, potentially longer-term, financial pressures for Council services. The service has had to increase the number of available temporary accommodation rooms, though the increased costs are currently being managed within the income recovered. Projections of these pressures will continue to be reviewed and reported to future Communities and Housing Policy Boards as required. 4.3 Communities and Public Protection - break-even by 31 March 2026 Delays to the ongoing staffing restructure has generated projected underspends within employee costs and under-recoveries in income targets. Overall, the service is projected to break even at year-end. 5. Subjective Analysis – Significant Variances GENERAL SERVICES (excluding HRA) 5.1 Employees – £0.388m underspend by 31 March 2026 Underspends within Communities and Public Protection are largely driven by an ongoing staffing restructure, alongside unfilled vacancies within the Criminal Justice Service. 5.2 Transfer Payments – (£0.73m) overspend by 31 March 2026 Minor overspends have been identified in payments within both Communities and Public Protection, and Community Learning and Development. These are being offset by underspends in employee costs across the wider service area. 5.3 Income – (£0.122m) under-recovery by 31 March 2026 The under-recovery in income within Communities and Public Protection is offset by underspends within employee costs in this section. HOUSING REVENUE ACCOUNT (HRA) 5.4 Premises Related costs – (£0.066m) overspend by 31 March 2026 The level of demand for Repairs and Maintenance of HRA Properties remains high, especially within Void properties. Additional focus continues to analyse ongoing demand levels. All premises related costs, including utilities and estate management, are subject to demand fluctuations, and will continue to be closely monitored throughout the year.
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PUBLIC 5.5 Supplies and Services – £0.078m underspend by 31 March 2026 The underspend forecast is primarily attributable to minor underspends in a combination of expenditure lines including ICT services, consultancy fees, and telephony costs. 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. 6.3. The Board is asked to note the following virements to reflect this realignment of budgets within Housing General Services. Revenue Budget Adjustments for noting Objective Heading Subjective Heading Amount (£m) Reason Housing – General Services (Non-HRA) Employees 0.274 Grant Funding Received from Refugee Moving-On Fund Housing – General Services (Non-HRA) Transfer Payments 0.162 Adult Social Care Pay Award and Early Prisoner Release Funding Criminal Justice Payroll Third Party Payments Transfer Payments 1.524 0.035 0.016 Additional Funding out with Settlement. All Services Employees 0.388 Pay Award 2025/26 7. Capital Budget Projection – break-even position by 31 March 2026 7.1 The Non-Housing Capital Investment Programme 2025/26 to 2029/30 was approved by the Council on 27 February 2025. For Communities and Housing Service the revised capital spend for 2025/26 is £47.646m. 7.2 The in-year Capital budget is forecast to break even by 31 March 2026, following a budget adjustment between years that has taken place to reflect revised programming of some capital projects.
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PUBLIC Details of the £6.023m adjustment are as follows: Capital Budget Adjustments Project Amount (£m) Reason Improvements to Existing Properties (1.500) Reprofiling to 2026/27 due to revised timescales for completion of kitchen, boiler and rewiring programmes. Regeneration (4.790) Profiling to 2026/27 largely as a result of the Howwood Road Area new build housing project. Project delayed due to the Scottish Water Technical approval taking longer than anticipated. The local area suffers from historical surface water flooding; accordingly, the development has required complex assessment in order to demonstrate and ensure there will be betterment of water management in the local area by this development. Private Sector Housing Grant 0.267 Budget increase to reflect Private Housing Investment Programme 2025/26 approved on 13 May 2025. Total (6.023) Implications of the Report 1. Financial The projected budget outturn position for the Communities and Housing Revenue budget is break-even at 31 March 2026. 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 an ongoing revenue and capital budget 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.
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PUBLIC 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 rectify health and safety issues. 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. 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. Cosla Policy Position N/a. 13. Children’s Rights There are no direct implications arising from the recommendations in this report. 14. 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. List of Background Papers • Housing Revenue Account Budget & Rent Levels 2025/26 and Housing Capital Investment Plan 2025/26 to 2029/30, Council 27 February 2025. • Non-housing Capital Investment Programme, Prudential Framework and Treasury Management Strategy, and Capital Strategy 2025/26 – 2029/30, Council 27 February 2025. Author: John Kilpatrick, Finance Business Partner; Geoff Borland, Finance Manager.
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PUBLIC RENFREWSHIRE COUNCIL REVENUE BUDGET MONITORING STATEMENT 2025/26 1 April 2025 to 19 September 2025 POLICY BOARD: COMMUNITIES AND HOUSING - All SERVICES Objective Summary Annual Budget at Period 3 Budget Adjustments Revised Annual Budget at Period 6 Projected Outturn Budget Variance (Adverse) or Favourable Previous Projected Outturn Variance Movement £000 £000 £000 £000 £000 % £000 £000 Housing Revenue Account (HRA) 0 0 0 0 0 0.0% 0 0 Housing - General Services (Not HRA) 4,653 514 5,167 5,167 0 0.0% 0 0 Communities and Public Protection (including Regulatory Services) 4,711 199 4,910 4,910 0 0.0% 0 0 Criminal Justice 3,477 1,715 5,192 5,192 0 0.0% 0 (0) NET EXPENDITURE 12,841 2,428 15,269 15,269 0 0.0% 0 (0)
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PUBLIC RENFREWSHIRE COUNCIL REVENUE BUDGET MONITORING STATEMENT 2025/26 1 April 2025 to 19 September 2025 POLICY BOARD : COMMUNITIES AND HOUSING - GENERAL SERVICES (excluding HRA) Subjective Summary Annual Budget at Period 3 Budget Adjustments Revised Annual Budget at Period 6 Projected Outturn Budget Variance (Adverse) or Favourable Previous Projected Outturn Variance Movement £000 £000 £000 £000 £000 % £000 £000 Employees 11,406 1,893 13,299 12,911 388 2.9% 21 367 Premises Related 2,570 327 2,897 2,938 (41) (1.4%) (260) 219 Transport Related 210 15 225 263 (38) (16.9%) 6 (44) Supplies and Services 4,919 83 5,002 5,047 (45) (0.9%) 15 (60) Third Party Payments 87 35 122 169 (47) (38.5%) 0 (47) Transfer Payments 4,226 695 4,921 4,994 (73) (1.5%) (133) 60 Support Services 53 (1) 52 51 1 1.9% (2) 3 Depreciation and Impairment Losses 52 (75) (23) 0 (23) (100.0%) 0 (23) GROSS EXPENDITURE 23,523 2,972 26,495 26,373 122 0.5% (353) 475 Income -10,682 (544) (11,226) -11,104 (122) (1.1%) 353 (475) NET EXPENDITURE 12,841 2,428 15,269 15,269 0 0.0% 0 0
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PUBLIC RENFREWSHIRE COUNCIL REVENUE BUDGET MONITORING STATEMENT 2025/26 1 April 2025 to 19 September 2025 POLICY BOARD : COMMUNITIES, HOUSING AND PLANNING SERVICES - Housing Revenue Account (HRA) Only Subjective Summary Annual Budget at Period 3 Budget Adjustments Revised Annual Budget at Period 6 Projected Outturn Budget Variance (Adverse) or Favourable Previous Projected Outturn Variance Movement £000 £000 £000 £000 £000 % £000 £000 Employees 12,233 682 12,915 12,921 (6) 0.0% 365 (371) Premises Related 24,270 3,202 27,472 27,538 (66) (0.2%) (530) 464 Transport Related 54 0 54 58 (4) (7.4%) (5) 1 Supplies and Services 969 150 1,119 1,041 78 7.0% 14 64 Third Party Payments 0 0 0 0 0 0.0% 0 0 Transfer Payments 6,739 -2,333 4,406 4,406 0 0.0% 20 (20) Support Services 3,287 0 3,287 3,315 (28) (0.9%) 6 (34) Depreciation and Impairment Losses 18,205 1,267 19,472 19,464 8 0.0% 0 8 GROSS EXPENDITURE 65,757 2,968 68,725 68,743 (18) 0.0% (130) 112 Income -65,757 (2,968) (68,725) (68,743) 18 0.0% 130 (112) NET EXPENDITURE 0 0 0 0 0 0.0% 0 0
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PUBLIC Prior Years Approved Budget Revised Projected Total Approved Projected Expenditure Budget Adjustments Budget Outturn Budget Outurn to 31/03/2025 2025-26 2025-26 2025-26 to 31-Mar-30 to 31-Mar-30 Project Title £000 £000 £000 £000 £000 £000 £000 HOUSING(HRA) Improvements To Existing Properties 0 23,677 (1,500) 22,177 22,177 0 0% 119,092 119,092 0 0% Regeneration 14,434 15,864 (4,790) 11,074 11,074 0 0% 128,128 128,128 0 0% Other Assets 0 3,779 0 3,779 3,779 0 0% 16,133 16,133 0 0% Non Property Expenditure 0 700 0 700 700 0 0% 700 700 0 0% Council House New Build 43,297 6,641 0 6,641 6,641 0 0% 75,001 75,001 0 0% Professional Fees 0 2,175 0 2,175 2,175 0 0% 11,109 11,109 0 0% Total Housing (HRA) Programme 57,731 52,836 (6,290) 46,546 46,546 0 0% 350,163 350,163 0 0% HOUSING(PSHG) Private Sector Housing Grant 0 833 267 1,100 1,100 0 0% 4,700 4,700 0 0% Total Housing (PSHG) Programme 0 833 267 1,100 1,100 0 0% 4,700 4,700 0 0% TOTAL COMMUNITIES, HOUSING & PLANNING BOARD 57,731 53,669 (6,023) 47,646 47,646 0 0% 354,863 354,863 0 0% *Rolling programmes have a prior year year expenditure of £0 as the expenditure is not directly linked from one year to the next as a singular project. Budget Variance (Adverse) or Favourable Budget Variance (Adverse) or Favourable RENFREWSHIRE COUNCIL CAPITAL INVESTMENT STRATEGY 1st April to 19th September 2025 POLICY BOARD: COMMUNITES & HOUSING Current Year 2025-26 Full Programme - All years