ILE Budget Monitoring

Renfrewshire Council · 31 August 2022
Back to Infrastructure, Land and Environment Policy Board — 31 August 2022 and its agenda

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To: Infrastructure, Land and Environment Policy Board
On: 31 August 2022 
Report by:  Director of Finance & Resources, Director of Environment and
Infrastructure & Director of Communities and Housing
Heading:  Revenue and Capital Budget Monitoring as at 24 June 2022 
1. Summary of Financial Position
1.1. The projected Revenue outturn as at 31 March 2023 for Infrastructure, Land
and Environment is an overspend position of £2.350m (7.3%) against the
revised budget for the year. 
1.2. The projected Capital outturn as at 31 March 2023 for Infrastructure, Land and
Environment is a breakeven position for the year.  
1.3. This is summarised over the relevant services in the table below and further
analysis is provided in the Appendices. 
Table 1: Revenue
Division
Revised
Annual
Budget
Projected
Outturn
Core
Total
Projected
Outturn
Budget
Variance
(Adv)/Fav
Budget
Variance  
£000 £000 £000 £000 %
Environment & Infrastructure 30,597  32,947  32,947  (2,350) -7.7%
Communities and Housing (Regulatory
Services) 1,775  1,775  1,775  0  0.0%
Total 32,372  34,722  34,722  (2,350) -7.3%

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Table 2: Capital
Division 
Revised
Annual
Budget
£000
Projected
Outturn
Core
£000
Total
Projected
Outturn
£000
Budget
Variance 
£000
Budget
Variance 
%
Environment and
Infrastructure 21,273 21,273 21,273 0 0% 
2. Recommendations
Members are requested to:
2.1. Note the projected Revenue outturn position as detailed in Table 1 above,
considering that the forecast position is based on best estimates at this time;  
2.2. Note the projected Capital outturn position as detailed in Table 2 above; and 
2.3. Note the Revenue and Capital budget adjustments detailed in sections 4 and
6. 
3. Revenue
3.1. The Revenue Budget Monitoring report at Appendix 1 identifies a projected
annual overspend of £2.350m (7.3% of total budget) for Infrastructure, Land
and Environment. Narrative is provided in the Appendices below to provide
context and explanation to the budget position for service areas 
3.2. The projected costs for this financial year are based on the financial
information available at the time of writing this report, and future projections
and outturns may vary depending on the operational and current market
conditions.   
3.3. The forecast financial overview for the Council being reported to FARCS
Board incorporates the overspend position reflected in this report. 
3.4. The main reasons for the projected outturn position are indicated below, with
the tables showing both the subjective analysis (what the budget is spent on)
and the objective analysis (which division is spending the budget). The main
drivers are the loss of parking income, as has been the case since the
beginning of the pandemic and the refuse collection costs that are largely
driven by inflationary costs and absence cover as a result of annual leave
being carried forward from during the pandemic. 
4. Revenue Budget Adjustments
4.1 Budget adjustments totalling £564,000 and in the main relate to the Clyde
Valley Waste indexation increase (£300k) and a non recurring allocation in

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relation to fly tipping (£162k) as agreed by Council in March 2022. The
remainder are related to smaller budget adjustments.   
5. Capital      
5.1. The Capital Investment Programme 2022/23 to 2026/27 was approved by the
Council on 3rd March 2022.  
5.2. The Capital Monitoring report at Appendix 2 indicates adjustments in the
approved capital programme of £3.590m.  This mainly arises to reflect new
grant funding and budget brought forward from 2021/22.
5.3. The projected out turn at 31 March 2023 is for a breakeven position. The
Active Travel Route from Renfrew Riverside to Paisley Town Centre has
incurred costs of £0.758m above the original budget. However, £0.558m of
this will be met by grant funding within the C.W.S.S and Strathclyde
Passenger Transport. An underspend of £0.200m within the Bridge
Strengthening programme in relation to Wright Street will result in an overall
breakeven position. 
5.4. Further detail, including reasons for significant variances, can be found at
Appendix 2. 
6. Capital Budget Adjustments
6.1. Since the last report, budget changes of £3.590m have arisen which reflect
the following:   
Net budget reprofiled from 2021-22 to 2022-23 (£1.660m) to reflect updated
cash flows for the following projects;
• Roads Footways (-£0.028m); 
• Safe Road Crossing (£0.191m);
• Vehicle Replacement Programme (£0.093m);
• Bridge Assessment/Strengthening (£0.038m);
• Light Columns Replacement (£0.404m);
• Traffic Management (£0.083m);
• Parks Improvement Programme (£0.097m);
• Improvement to Outdoor Access (£0.355m);
• Improvements to Cemetery Estate (£0.79m);
• Underwood Road Depot Improvements (£0.002m);
• Renfrew Riverside to Paisley Travel Route (£0.032m);
• Renewal of Play Parks (£0.158m);
• Nature Restoration Fund (£0.156m).

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Budget Increases in 2022-23 (£1.830m):
• Cycle Walking Safer Streets (£0.364m) for increase in Scottish
Government grant funding;
• Vehicle replacement Programme (£0.060m) for Transport Scotland
grant for electric vehicle charging infrastructure;
• Recycle Improvement Fund (£0.346m) for grant awarded by Zero
Waste Scotland for recycling infrastructure and equipment;
• Strathclyde Passenger Transport Grant (£1.060m). 
Budget Transfers in 2022-23 (£0.100m)
• Improvement to Cemetery Estate (£0.100m) transferred from Strategic
Asset Management Fund as approved by Council on 3rd March 2022. 
Implications of this report 
1.  Financial – The projected budget outturn position for Infrastructure, Land
and Environment Revenue budget is an overspend of £2.350m.   
The projected outturn position for Infrastructure, Land and Environment
Services’ Capital budget is an overspend of £0.758m. The Capital
programme will continue to be monitored closely for the rest of the financial
year. 
2.  HR and Organisational Development 
None directly arising from this report. 
3. Community/Council Planning
None directly arising from this report. 
4.  Legal 
None directly arising from this report. 
5.  Property/Assets 
Capital projects result in lifecycle improvements and replacements to
Roads & footways network and vehicles. 
6.  Information Technology 
None directly arising from this report. 
7.  Equality and Human Rights 
The recommendations contained within this report have been assessed in
relation to their impact on equalities and human rights. No negative impacts
on equality groups or potential for infringement of individuals’ human rights
have been identified arising from the recommendations contained in the

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report because for example it is for noting only. If required following
implementation, the actual impact of the recommendations and the
mitigating actions will be reviewed and monitored, and the results of the
assessment will be published on the Council’s website.   
8. Health and Safety
None directly arising from this report. 
9. Procurement 
None directly 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. 
11. Privacy Impact
None directly arising from this report. 
12. 
13.
Cosla Policy Position 
N/a. 
Climate Risk
None directly arising from this report.
__________________________________________________________________ 
List of Background Papers 
Revenue Budget and Council Tax Policy Board report.  Council 3rd March 2022 
The Capital Investment Programme 2022/23 to 2026/27 approved on the Council
on 3rd March 2022. 
___________________________________________________________________ 
Authors:      Director of Finance & Resources, Director of Environment & 
Infrastructure and Director of Communities & Housing

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Appendix 1   
Objective Summary
Approved
Annual Budget
Budget
Adjustments
Revised Annual
Budget P3
Projected
Outturn Core
Business
Total Projected
Outturn
Previous
Projected Outturn
Variance
Movement
£000 £000 £000 £000 £000 £000 % £000 £000
Directorate and Service Co-ordination 1,244 0 1,244 1,244 1,244 0 0.0% 0
Refuse Collection 5,304 (71) 5,233 6,632 6,632 (1,399) (26.7%) (1,399)
Household Waste Recycling Centres 686 80 766 892 892 (126) (16.4%) (126)
Refuse Disposal 7,266 336 7,602 7,450 7,450 152 2.0% 152
Streetscene 5,877 162 6,039 6,070 6,070 (31) (0.5%) (31)
Sustainability and Place 602 0 602 573 573 29 4.8% 29
Fleet Services (177) 0 (177) (159) (159) (18) (10.2%) (18)
Social Transport 1,719 0 1,719 1,599 1,599 120 7.0% 120
Roads Operations 2,542 109 2,651 2,752 2,752 (101) (3.8%) (101)
Infrastructure and Assets 1,887 0 1,887 1,864 1,864 23 1.2% 23
Transportation & Development 1,103 (109) 994 994 994 0 0.0% 0
Parking of Vehicles (1,131) 0 (1,131) (132) (132) (999) (88.3%) (999)
Strathclyde Partnership for Transport Requisition 3,168 0 3,168 3,168 3,168 0 0.0% 0
Regulatory Services 1,718 57 1,775 1,775 1,775 0 0.0% 0
NET EXPENDITURE 31,808 564 32,372 34,722 34,722 (2,350) (7.3%) 0 (2,351)
RENFREWSHIRE COUNCIL
REVENUE BUDGET MONITORING STATEMENT 2022/23
1 April 2022 to 24 June 2022
Budget Variance
(Adverse) or Favourable
POLICY BOARD : INFRASTRUCTURE, LAND AND ENVIRONMENT

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Appendix 1
Objective Heading
Refuse Collection
Household Waste Recycling Centres
Refuse Disposal
Social Transport
Parking of Vehicles
In the main, the overspend is in relation to transport related costs as a result of increased fuel prices and external vehicle hires.
The current projected position relates to reduced levels of waste being disposed of and are expected to continue for the remainder of the
financial year resulting in an underspend on the Clyde Valley Waste contact. In additon, income is expected to over recover this financial year
due to income for mixed plastics, cans and glass now expected this financial year. However, this will be closely monitored through the year.
Due to a reduction in social transport requirements, it is expected that the service will underspend this financial year. However, it should be
noted that this will monitored throughout the financial year and any changes will be reported to future boards.
Off street parking charges have been reintroduced for a number of months, however on and off street parking income and fine recovery remain
significantly lower than pre pandemic levels and this Is expeted to remain until the end of the current financial year.
Key Reasons for Projected Variance
The over spend in the main relates to increased costs relating to fuel cost increases. There is also an expected overspend on the supply of
household bins which is partly due to increased prices and reduced demand in special uplift income. In addition, due to high levels annual
leave carried forward as a result of the pandemic, additional overtime is being incurred in order to cover this from an operational perspective.

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Appendix 1   
Subjective Summary
Approved
Annual Budget
Budget
Adjustments
Revised Annual
Budget P3
Projected
Outturn Core
Business
Total Projected
Outturn
Previous
Projected Outturn
Variance
Movement
£000's £000's £000's £000's £000's £000's % £000's £000's
Employees 22,738 341 23,079 23,485 23,485 (406) (1.8%) (408)
Premises Related 1,089 0 1,089 1,190 1,190 (101) (9.3%) (101)
Transport Related 5,970 70 6,040 7,125 7,125 (1,085) (18.0%) (1,085)
Supplies and Services 12,130 226 12,356 12,870 12,870 (514) (4.2%) (514)
Third Party Payments 3,200 (3) 3,197 3,198 3,198 (1) 0.0% (1)
Transfer Payments 111 0 111 126 126 (15) (13.7%) (15)
Support Services 39 0 39 44 44 (5) (13.1%) (5)
Depreciation and Impairment Losses 0 0 0 0 0 0 0.0% 0
GROSS EXPENDITURE 45,277 634 45,911 48,038 48,038 (2,127) (4.6%) 0 (2,129)
Income (13,469) (70) (13,539) (13,316) (13,316) (223) (1.6%) (223)
NET EXPENDITURE 31,808 564 32,372 34,722 34,722 (2,350) (7.3%) 0 (2,351)
Budget Variance
(Adverse) or Favourable
RENFREWSHIRE COUNCIL
REVENUE BUDGET MONITORING STATEMENT 2022/23
1 April 2022 to 24 June 2022
POLICY BOARD : INFRASTRUCTURE, LAND AND ENVIRONMENT

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Appendix 2   
Prior Years Approved  Budget Revised Projected
Expenditure Budget Adjustments Budget Outturn Total Approved Projected
to 31/03/2022* 2022-23 in 2022-23 2022-23 2022-23 Budget Outurn
Project Title to 31-Mar-27 to 31-Mar-27
£000 £000 £000 £000 £000 £000 £000
ENVIRONMENT & INFRASTRUCTURE
Cycling, Walking & Safer Streets (Funded by Specific Cons 0 785 364 1,149 1,149 0 0% 1,399 1,399 0 0%
Roads/Footways Upgrade Programme 15,584 11,068 (28) 11,040 11,040 0 0% 39,180 39,180 0 0%
Safe Road Crossing 59 0 191 191 191 0 0% 250 250 0 0%
Vehicle Replacement Programme 0 2,257 153 2,410 2,410 0 0% 2,409 2,409 0 0%
Bridge Assessment/Strengthening 0 481 38 519 319 200 39% 520 320 200 38%
Lighting Columns Replacement 0 560 404 964 964 0 0% 964 964 0 0%
Traffic Management 0 100 83 183 183 0 0% 183 183 0 0%
Core pathways & cycle network 62 138 0 138 138 0 0% 200 200 0 0%
Parks Improvement Programme 2,142 63 97 160 160 0 0% 2,302 2,302 0 0%
Improvements to Outdoor Access and Play Area Programm 264 1,100 355 1,455 1,455 0 0% 1,718 1,718 0 0%
Multi Pupose Bins 60 20 0 20 20 0 0% 80 80 0 0%
Improvements to Cemetery Estate 1,220 141 179 320 320 0 0% 1,541 1,541 0 0%
Underwood Depot - Workshop Improvements 320 0 2 2 2 0 0% 322 322 0 0%
Clyde Mission Fund - Renfrew Riverside to Paisley TC
Active Travel Route 33 970 32 1,002 1,202 (200) -20% 1,035 1,235 -200 -19%
Renewal of Play Parks 0 0 158 158 158 0 0% 158 158 0 0%
Nature Restoration Fund 1 0 156 156 156 0 0% 157 157 0 0%
Recycle Improvement Fund 0 0 346 346 346 0 0% 346 346 0 0%
Strathclyde Partnership Transport 0 0 1,060 1,060 1,060 0 0% 1,060 1,060 0 0%
TOTAL INFRASTRUCTURE, LAND & ENVIRONMENT
BOARD 19,745 17,683 3,590 21,273 21,273 0 0% 53,824 53,824 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.
Objective Heading
Clyde Mission Fund - Renfrew Riverside to Paisley TC
Active Travel Route
Budget Variance (Adverse) or
Favourable
Budget Variance (Adverse) or
Favourable
Key Reasons for Potential Variance
The volume of material to be removed from the site was greater than originally estimated resutling in costs £758k above original estimate. These costs will be met by grant funding from
CWSS and SPT as well as an underspend in the Bridge Strengthening project for works at Wright Street.
RENFREWSHIRE COUNCIL
CAPITAL INVESTMENT STRATEGY - NON-HOUSING SERVICES
1st April to 24th June 2022
POLICY BOARD: INFRASTRUCURE, LAND & ENVIRONMENT
Current Year 2022-23 Full Programme - All years