Revenue and Capital Budget Monitoring 2025-26 at 19 September 2025
Renfrewshire Council · 5 November 2025
Back to Infrastructure, Land and Environment Policy Board — 5 November 2025 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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PUBLIC ___________________________________________________________________ To: Infrastructure, Land & Environment Policy Board On: 5 November 2025 ___________________________________________________________________ Report by: Director of Finance and Resources Director of Environment, Housing & Infrastructure ___________________________________________________________________ Heading: Revenue and Capital Budget Monitoring 2025/26 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 Infrastructure, Land and Environment Policy Board is an overspend position of £0.252m (0.6%) against the revised budget for the year. 1.2 The projected capital outturn at 31 March 2026 for projects reporting to the Infrastructure, Land and Environment 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 Environment & Infrastructure 39,717 39,969 (252) (0.6%) Total 39,717 39,969 (252) (0.6%) Capital Environment & Infrastructure 17.058 17.058 0 0.0%
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PUBLIC 2. Recommendations It is recommended that the Infrastructure, Land and Environment Policy Board: 2.1 Note the projected Revenue outturn overspend position of £0.252m. 2.2 Note the projected Capital outturn break-even position. 2.3 Note the budget adjustments in appendix 1 and 2. 3. Revenue Budget Projection – overspend of £0.252m by 31 March 2026 3.1 The tables in Appendix 1 and 2 present the projected year-end position for all services reporting to this board, by both objective analysis (which division is spending the budget – appendix 1) and subjective analysis (what the budget is spent on – appendix 2). Material 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. The impact of any change on this projection will be updated at each board cycle until the close of reporting period 10. Budget holders are obliged to seek mitigating action to minimise significant budget variances. 3.3 As reported to Council in February 2025, the Council was notified of an allocation of funding of £3.054m from the UK Government’s Department for Environment, Food and Rural Affairs (DEFRA) in relation to packaging extended producer responsibilities. 3.4 DEFRA has since notified the Council that a funding award of £2.646m is now to be paid in 2025/26. The Council has submitted a formal appeal to question the revised allocation and is linking with the Scottish Government, as Renfrewshire is not the only Council with a reduced / wrong funding position. An update on the position, will be reported to a future meeting of this Board. 4. Objective Analysis – Significant Variances Environment, Housing, and Infrastructure – (£0.252m) overspend 4.1 Waste Services – (£0.240m) overspend by 31 March 2026
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PUBLIC 4.1.1 This reflects the financial position for Refuse Collection, Refuse Disposal and Household Waste Recycling Centres. 4.1.2 The overspend for Refuse Collection (£96k) in the main relates to an estimated overspend in employee costs (£75k). 4.1.3 An overspend of £0.131 million is currently projected within Refuse Disposal. As of Period 6, work by contractor costs are estimated to be overspent by £0.171m, primarily due to price fluctuations in refuse disposal services. This is partially offset by an anticipated over-recovery of £0.042m from the sale of scrap metal. 4.1.4 The service continues to closely monitor the potential impact of inflationary pressures and contractual uplifts on the projected outturn. 4.1.5 A review is currently underway to assess income relating to trade waste and once the review is complete the outcome will be reported to the Board. 4.2 Social Transport – (£0.162m) overspend by 31 March 2026 4.2.1 The projected overspend has increased by £7k since the previous board report. The overspend sits within employee-related costs due to the need to hire agency staff to cover for long-term sickness absence and vacancies. 4.2.2 The service is adhering to the Council’s policies and procedures regarding absence management and is actively working with HR to effectively manage the current long-term sickness within the team. However, this situation is impacting the financial position of the service, as there is an ongoing need to rely heavily on agency staff to maintain service levels. 4.2.3 The service will also be undertaking a review of current service levels to ensure that the costs recharged to the service users, such as Education and HSCP, accurately reflect the services provided from 2026/27 onwards. 4.3 Roads Operations – £0.102m underspend by 31 March 2025 4.3.1 The reported underspend is primarily due to a revision in the projected spend relating to work by contractors. The service continues to closely monitor the potential impact of any inflationary changes may have on this budget.
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PUBLIC 5. Subjective Analysis – Significant Variances 5.1 Employee Costs – £0.138m underspend by 31 March 2026 Overall the employee budgets are underspent by £138K. This is primarily due to vacancies and turnover. Recruitment across services is an continual process to fill vacancies as and when they arise. 5.2 Supplies and Services – (£0.407m) overspend by 31 March 2026 The projected overspend in Supplies and Services is primarily driven by inflation across three key service areas: Neighbourhood Services (£0.116 million), Infrastructure and Assets (£0.070 million), and Refuse Disposal (£0.173 million). The increased costs are largely due to rising prices for contractor services, materials, and related services. 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. There are no such virements for consideration this period. 7. Capital Budget Projection – break-even position by 31 March 2026 7.1 The Capital Investment Programme 2025/26 to 2029/30 was approved by the Council on 27 February 2025. For Infrastructure Land & Environment the revised capital spend for 2025/26 is £17.058m. 7.2 The in-year Capital budget is forecast to break even by 31 March 2026 however, this will be monitored as the projects progress. Further details of the programme can be found in the Capital Monitoring report at Appendix 3. 7.3 A number of budget adjustments between years have taken place, to reflect revised programming of some capital projects. Details of these adjustments, which amount to £0.408m, are as follows:
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PUBLIC Project Amount (£m) Budget increase due to grant award SPT – People in Place Fund 0.110 Scottish Government – Road Safety 0.396 Budget reallocated to revenue Transport Scotland - People and Place: Local Authority Direct Award (LADA) (0.098) Total 0.408 Implications of the Report 1. Financial The projected budget outturn position for the Infrastructure, Land and Environment Revenue budget is an overspend of £0.252m. 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 the Infrastructure, Land and Environment Capital budget is a break-even position. 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. 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
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PUBLIC 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 There are no direct implications arising from the recommendations in this report. 7. Equality & Human Rights There are no direct implications arising from the recommendations in this report. 8. Health & Safety There are no direct implications arising from the recommendations in this report. 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 this report. 10. Risk The potential risk that the Council will overspend its approved budgets for the year will be managed at a Council-wide level by the Chief Executive and Directors.
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PUBLIC 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 • The Capital Investment Programme 2025/26 to 2029/30, Council 27 February 2025 Author: Lisa Dickie, Finance Business Partner, Gordon McNeil, Director of Environment, Housing & Infrastructure and Linsey Mcgregor, Senior Accountant (Capital)
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PUBLIC Appendix 1 Objective Summary Annual Budget at Period 3 Budget Adjustments Revised Annual Budget at Period 6 Projected Outturn Previous Projected Outturn Variance Movement £000 £000 £000 £000 £000 % £000 Directorate and Service Co-ordination 1,425 64 1,489 1,478 11 0.7% 15 (4) Refuse Collection 5,734 346 6,080 6,176 (96) (1.6%) (103) 7 Household Waste Recycling Centres 1,392 37 1,429 1,442 (13) (0.9%) (15) 2 Refuse Disposal 7,624 0 7,624 7,755 (131) (1.7%) (53) (78) Neighbourhood Services 7,282 328 7,610 7,597 13 0.2% 107 (94) Fleet Services 405 (44) 361 349 12 3.3% 4 8 Social Transport 1,210 45 1,255 1,417 (162) (12.9%) (155) (7) Roads Operations 5,752 80 5,832 5,730 102 1.7% 0 102 Infrastructure and Assets 2,971 28 2,999 3,014 (15) (0.5%) 40 (55) Transportation & Development 732 (12) 720 795 (75) (10.4%) (173) 98 Parking of Vehicles (36) 2 (34) (59) 25 73.5% 10 15 Street Lighting Maintenance Work 542 12 554 453 101 18.2% 57 44 Energy Management Unit 405 14 419 419 0 0.0% 0 0 Strathclyde Partnership for Transport Requisition 3,379 0 3,379 3,403 (24) (0.7%) (24) 0 NET EXPENDITURE 38,817 900 39,717 39,969 (252) (0.6%) (290) 38 RENFREWSHIRE COUNCIL REVENUE BUDGET MONITORING STATEMENT 2025/26 1 April 2025 to 19 September 2025 Budget Variance (Adverse) or Favourable POLICY BOARD : INFRASTRUCTURE, LAND AND ENVIRONMENT
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PUBLIC Appendix 2 Subjective Summary Annual Budget at Period 3 Budget Adjustments Revised Annual Budget at Period 6 Projected Outturn Previous Projected Outturn Variance Movement £000 £000 £000 £000 £000 % £000 £000 Employees 25,855 1,260 27,115 26,977 138 0.5% 51 87 Premises Related 1,353 81 1,434 1,537 (103) (7.2%) (63) (40) Transport Related 8,321 295 8,616 8,587 29 0.3% (480) 509 Supplies and Services 15,526 206 15,732 16,139 (407) (2.6%) (731) 324 Third Party Payments 3,672 (28) 3,644 3,668 (24) (0.7%) (23) (1) Transfer Payments 164 5 169 193 (24) (14.2%) (50) 26 Support Services 698 (37) 661 676 (15) (2.3%) (15) 0 Depreciation and Impairment Losses 2,180 0 2,180 2,180 0 0.0% 0 0 GROSS EXPENDITURE 57,769 1,782 59,551 59,957 (406) (0.7%) (1,311) 905 Income (18,952) (882) (19,834) (19,988) 154 0.8% 1,021 (867) NET EXPENDITURE 38,817 900 39,717 39,969 (252) (0.6%) (290) 38 Budget Variance (Adverse) or Favourable RENFREWSHIRE COUNCIL REVENUE BUDGET MONITORING STATEMENT 2025/26 1 April 2025 to 19 September 2025 POLICY BOARD : INFRASTRUCTURE, LAND AND ENVIRONMENT
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PUBLIC Appendix 3 Prior Years Approved Budget Revised Projected Expenditure Budget Adjustments Budget Outturn Total Approved Projected to 31/03/2025 2025-26 since previous 2025-26 2025-26 Budget Outurn Project Title Board report to 31-Mar-30 to 31-Mar-30 £000 £000 £000 £000 £000 £000 £000 ENVIRONMENT & INFRASTRUCTURE Active Travel Funding Tier 1 0 1,411 0 1,411 1,411 0 0% 4,611 4,611 0 0% LADA 49 147 (98) 49 49 0 0% 98 98 0 0% Bus Infrastructure Fund 0 105 0 105 105 0 0% 105 105 0 0% Vehicle Replacement Programme 0 2,382 0 2,382 2,382 0 0% 12,102 12,102 0 0% Bridge Assessment/Strengthening - 6XN004 0 347 0 347 347 0 0% 1,547 1,547 0 0% Roads/Footways Upgrade Programme -6XN004 0 8,012 0 8,012 8,012 0 0% 59,437 59,437 0 0% Lighting Columns Replacement - 6XN004 0 840 0 840 840 0 0% 3,240 3,240 0 0% Improvements to Outdoor Access and Play Area Programm 1,207 68 0 68 68 0 0% 1,207 1,207 0 0% Total Active Travel Transformation Fund 331 90 0 90 90 0 0% 421 421 0 0% SPT - People in Place Fund 0 0 110 110 110 0 0% 110 110 0 0% Multi Pupose Bins 0 56 0 56 56 0 0% 56 56 0 0% Renewal of Play Parks 0 1,167 0 1,167 1,167 0 0% 1,967 1,967 0 0% Nature Restoration Fund (Biodiversity) 483 330 (114) 216 216 0 0% 558 558 0 0% Nature Restoration Fund (Rivers) 95 0 114 114 114 0 0% 350 350 0 0% Underwood Depot Improvement 12 388 0 388 388 0 0% 400 400 0 0% Public Realm - Abbey 0 300 0 300 300 0 0% 300 300 0 0% Recycling Improvement Fund 486 271 0 271 271 0 0% 757 757 0 0% Road Safety 952 0 396 396 396 0 0% 1,348 1,348 0 0% Open Spaces Infrastructure 0 200 0 200 200 0 0% 200 200 0 0% Strathclyde Partnership Transport 0 300 0 300 300 0 0% 300 300 0 0% TOTAL INFRASTRUCTURE, LAND & ENVIRONMENT BOARD 4,451 16,650 408 17,058 17,058 0 0% 90,186 90,186 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. RENFREWSHIRE COUNCIL CAPITAL INVESTMENT STRATEGY - NON-HOUSING SERVICES 1st April to 19th September 2025 POLICY BOARD: INFRASTRUCURE, LAND & ENVIRONMENT Current Year 2025-26 Full Programme - All years Budget Variance (Adverse) or Favourable Budget Variance (Adverse) or