2026-27 P03 PACC PB Budget Monitoring Report
Renfrewshire Council · 25 August 2026
Back to Planning and Climate Change Policy Board — 25 August 2026 and its agenda
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PUBLIC ___________________________________________________________________ To: Planning and Climate Change Policy Board On: 25 August 2026 ___________________________________________________________________ Report by: Chief Executive, Director of Finance and Resources and Director of Environment, Housing & Infrastructure ___________________________________________________________________ Heading: Revenue and Capital Budget Monitoring 2026/27 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 Planning and Climate Change Policy Board was an overspend position of £0.020m (1.7%) against the revised budget for the year. 1.2 The projected capital outturn at 31 March 2027 for projects reporting to the Planning and Climate Change Policy Board, is a break-even position. 1.3 This is summarised in the table below and further detail is provided in the report and appendices. Revised Annual Budget £000 Projected Outturn £000 Budget Variance (Adv)/Fav £000 Budget Variance % Revenue Chief Executive’s Service (Planning Services) 930 950 (20) (2.2%) Environment, Housing & Infrastructure (Climate) 279 279 0 0.0% Total 1,209 1,229 (20) (1.7%) Capital Climate 1,311 1,311 0 0.0%
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PUBLIC 2. Recommendations 2.1 Members are requested to: a) Note the projected Revenue outturn overspend position of £0.020m; b) Note the projected Capital outturn break even position; and c) Note the budget adjustment detailed at section 6. 3. Revenue Budget Projection – Overspend of £0.020m 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. The impact of any change on this projection will be updated at each board cycle until the close of reporting Period 10. 4. Objective Analysis – Significant Variances 4.1 There are no significant objective analysis variances to report at this stage in the financial year for the services reporting to this board. The marginal overspend position within Planning Services reflects the net financial impact of a projected underspend in employee costs and a projected overspend in supplies and services linked to an ongoing planning appeal. Planning and Building Standards income is currently projected to return a break-even position by the end of the financial year. 5 Subjective Analysis – Significant Variances 5.1 Employees - £0.053m underspend by 31 March 2027 This underspend reflects the projected impact of staff turnover within Planning Services being marginally above expected levels at the start of the financial year. Recruitment is ongoing to ensure teams can operate at full capacity. 5.2 Supplies and Services - £0.069m overspend by 31 March 2027 The overspend reflects the impact of the potential award of expenses relating to an ongoing planning appeal concerning the site at Barrochan
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PUBLIC Road, Houston. While no claim has yet been received, the appeal is still live and the award of expenses remains possible. 5.3 Income – Break-even by 31 March 2027 At the end of the first quarter of the financial year, both Planning and Building Standards income streams are projected to return a break-even position by the end of the financial year. Due to the very demand-led nature of the income stream, which is impacted by the current economic and financial climate, the level of Planning and Building Standards income can vary over the course of the financial year, which can make it challenging to determine trends for income projection. A projected break-even position reflects a reasonable forecast at this stage in the financial year. 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/Chief Executive and the Director of Finance and Resources for submission to the relevant policy board for approval. Future reports may therefore ask the board to approve budget adjustments that are deemed necessary for good budget management. 6.3. Budget adjustments for noting only, processed since the approval of the Revenue Estimates, amount to £0.033m drawn down from ringfenced reserves, comprising £0.017m in Planning Services to support completion of work on Local Place Plans, and £0.016m within Climate to support completion of work funded by the Council’s share of a Scottish Government award from the Nature Restoration Fund. 7. Capital Budget Projection – break-even position by 31 March 2027 7.1. The approved Capital Investment Programme 2026/27 to 2035/36 for Planning and Climate Change was £0.292m. The revised capital spend for 2026/27 is £1.311m. 7.2. The in-year Capital budget is forecast to break even by 31 March 2027 after a number of budget adjustments between years have taken place, to reflect
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PUBLIC revised programming of some capital projects. Details of these adjustments, which amount to £1.019m, are as follows: Project Amount (£m) Budget brought forward into 2026/27 - updated cashflows Climate Projects General 0.035 Airgon Units Implementation 0.035 Electric Vehicle Fleet Expansion 0.018 EV Infrastructure Improvements/Expansion 0.131 Linwood Moss Solar Farm 0.050 Marketing and Communications 0.048 Set Up Costs for Recycling Related Projects 0.025 Windfarm Feasibility 0.100 Building Management Systems (BMS) (0.010) Budget Increases in 2026/27 Climate Projects General (Scottish Government Grant) 0.586 Budget reallocation in 2026/27 Climate Projects General (0.010) Building Management Systems (BMS) 0.010 Total 1.019 Implications of the Report 1. Financial The projected budget outturn position for the Planning and Climate Change Revenue budget is an overspend position of £0.020m (1.7%) 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. 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 There are no direct implications arising from the recommendations in this report. 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 the report.
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PUBLIC 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. Climate Change The Climate related capital projects noted in Appendix 2 will contribute to the Council’s target of reducing its carbon and other emissions to net zero by 2030. 14. Children’s Rights There are no direct implications arising from the recommendations in this report. List of Background Papers • Revenue Budget and Council Tax 2026/27, 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 Authors: Revenue - Valerie Howie, Finance Business Partner and Lisa Dickie, Finance Business Partner Capital - Linsey McGregor, Capital Accountant
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PUBLIC Appendix 1 RENFREWSHIRE COUNCIL REVENUE BUDGET MONITORING STATEMENT 2026/27 1 April 2026 to 19 June 2026 POLICY BOARD: PLANNING AND CLIMATE CHANGE 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 % Chief Executive's Service (Planning Services) 913 17 930 950 (20) (2.2%) Environment, Housing and Infrastructure (Climate) 263 16 279 279 0 0.0% NET EXPENDITURE 1,176 33 1,209 1,229 (20) (1.7%) 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 2,981 30 3,011 2,958 53 2.0% Premises Related 1 0 1 1 0 0.0% Transport Related 15 0 15 15 0 0.0% Supplies and Services 188 47 235 304 (69) (31.7%) Third Party Payments 0 0 0 0 0 0.0% Transfer Payments 95 (14) 81 82 (1) (1.3%) Support Services 3 0 3 6 (3) (100.0%) Depreciation and Impairment Losses 0 0 0 0 0 0.0% GROSS EXPENDITURE 3,283 63 3,346 3,366 (20) (0.6%) Income (2,107) (30) (2,137) (2,137) 0 0.0% NET EXPENDITURE 1,176 33 1,209 1,229 (20) (1.7%)
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PUBLIC Appendix 1 RENFREWSHIRE COUNCIL REVENUE BUDGET MONITORING STATEMENT 2026/27 1 April 2026 to 19 June 2026 POLICY BOARD: PLANNING AND CLIMATE CHANGE - CHIEF EXECUTIVE'S SERVICE (PLANNING 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 % Management & Support 496 15 511 511 0 0.0% Planning Strategy & Place 613 2 615 588 27 4.4% Development Management 123 0 123 193 (70) (56.9%) Building Standards (319) 0 (319) (342) 23 7.2% NET EXPENDITURE 913 17 930 950 (20) (2.2%) 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 2,652 30 2,682 2,629 53 2.0% Premises Related 1 0 1 1 0 0.0% Transport Related 15 0 15 15 0 0.0% Supplies and Services 188 30 218 287 (69) (31.7%) Third Party Payments 0 0 0 0 0 0.0% Transfer Payments 93 (13) 80 81 (1) (1.3%) Support Services 3 0 3 6 (3) (100.0%) Depreciation and Impairment Losses 0 0 0 0 0 0.0% GROSS EXPENDITURE 2,952 47 2,999 3,019 (20) (0.7%) Income (2,039) (30) (2,069) (2,069) 0 0.0% NET EXPENDITURE 913 17 930 950 (20) (2.2%)
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PUBLIC Appendix 1 RENFREWSHIRE COUNCIL REVENUE BUDGET MONITORING STATEMENT 2026/27 1 April 2026 to 19 June 2026 POLICY BOARD: PLANNING AND CLIMATE CHANGE - ENVIRONMENT, HOUSING & INFRASTRUCTURE (CLIMATE) 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 % Climate 263 16 279 279 0 0.0% 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 329 0 329 329 0 0.0% Premises Related 0 0 0 0 0 0.0% Transport Related 0 0 0 0 0 0.0% Supplies and Services 0 17 17 17 0 0.0% Third Party Payments 0 0 0 0 0 0.0% Transfer Payments 2 (1) 1 1 0 0.0% Support Services 0 0 0 0 0 0.0% Depreciation and Impairment Losses 0 0 0 0 0 0.0% GROSS EXPENDITURE 331 16 347 347 0 0.0% Income (68) 0 (68) (68) 0 0.0% NET EXPENDITURE 263 16 279 279 0 0.0%
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PUBLIC Appendix 2 Prior Years Approved Budget Revised Projected Total Approved Projected Expenditure Budget Adjustments Budget Outturn Budget Outurn Project Title to 31/03/2026 2026-27 since previous 2026-27 2026-27 to 31-Mar-31 to 31-Mar-31 Board report £000 £000 £000 £000 £000 £000 £000 CLIMATE PROJECTS 0 292 612 904 904 0 0% 904 904 0 0% Airgon Units Implementation 0 0 35 35 35 0 0% 35 35 0 0% Electric Vehicle Fleet Expansion 122 0 18 18 18 0 0% 140 140 0 0% EV Infrastructure Improvements/Expansion 9 0 131 131 131 0 0% 140 140 0 0% Linwood Moss Solar Farm 0 0 50 50 50 0 0% 50 50 0 0% Marketing and Communications 2 0 48 48 48 0 0% 50 50 0 0% Set Up Costs for Recycling Related Projects 0 0 25 25 25 0 0% 25 25 0 0% Solar PV(Photovoltaic) Expansion 0 0 0 0 0 0 0% 0 0 0 0% Windfarm Feasability 0 0 100 100 100 0 0% 100 100 0 0% Building Management Systems(BMS) 310 0 0 0 0 0 0% 310 310 0 0% TOTAL PLANNING AND CLIMATE CHANGE BOARD 443 292 1,019 1,311 1,311 0 0% 1,754 1,754 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 June 2026 POLICY BOARD: PLANNING & CLIMATE CHANGE Current Year 2026-27 Full Programme - All years Budget Variance (Adverse) or Favourable Budget Variance (Adverse) or Favourable