2025-26 P03 PACC PB Budget Monitoring Report
Renfrewshire Council · 26 August 2025
Back to Planning and Climate Change Policy Board — 26 August 2025 and its agenda
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___________________________________________________________________ To: Planning and Climate Change Policy Board On: 26 August 2025 ___________________________________________________________________ Report by: Chief Executive, Director of Finance and Resources and Director of Environment, Housing & Infrastructure ___________________________________________________________________ Heading: Revenue and Capital Budget Monitoring 2025/26 as at 27 June 2025 ___________________________________________________________________ 1. Summary 1.1 At the close of reporting Period 3 on 27 June 2025, the projected revenue outturn at 31 March 2026 for those services reporting to the Planning and Climate Change Policy Board was an underspend position of £0.022m (2.8%) against the revised budget for the year. 1.2 The projected capital outturn at 31 March 2026 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) 575 553 22 3.8% Environment, Housing & Infrastructure (Climate) 203 203 0 0.0% Total 778 756 22 2.8% Capital Climate 875 875 0 0.0%
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2. Recommendations 2.1 Members are requested to: a) Note the projected Revenue outturn underspend position of £0.022m; b) Note the projected Capital outturn break even position; and c) Note the budget adjustment detailed at section 6. 3. Revenue Budget Projection – underspend of £0.022m 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 Members are asked to note the inclusion of the Climate service in this Board report, owing to revenue and capital budgets being allocated here for the first time. 3.3 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. 5. Subjective Analysis – Significant Variances 5.1 There are no significant subjective analysis variances to report at this stage in the financial year. 5.2 Income – Break-even by 31 March 2026 At the end of the first quarter of the financial year, both Planning and Building Standards income streams are projected to return a breakeven 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
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determine trends for income projection. A projected breakeven 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. As highlighted at the previous board meeting, the centralised Sustainability Team has now been established. The virement detailed below reflects this change and is presented for noting only: Revenue Budget Adjustments Objective Heading Subjective Heading Amount (£m) Reason Climate Employees 0.242 To fund new Climate team and associated activities. Note that the income relates to staff recharges to Capital. Other Supplies and Services 0.028 Transfer Payments 0.001 Income (0.068) Total 0.203 7. Capital Budget Projection – break-even position by 31 March 2026 7.1. The approved Capital Investment Programme 2025/26 to 2029/30 for Planning and Climate Change is £0.875m. Further information on the projects listed in Appendix 2 was reported to the Board in May 2025. 7.2. The in-year Capital budget is forecast to break even by 31 March 2026. There are no budget adjustments to report.
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Implications of the Report 1. Financial The projected budget outturn position for the Planning and Climate Change Revenue budget is an underspend position of £0.022m (2.8%) 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. 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 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.
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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. 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 establishment of the Sustainability Team and 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.
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List of Background Papers • Revenue Budget and Council Tax 2025/26, Council 27 February 2025 • The Capital Investment Programme 2025/26 to 2029/30, Council 27 February 2025 • Update on Renfrewshire’s Climate Change Action, Planning and Climate Change Policy Board 20 May 2025 Authors: Revenue - Valerie Howie, Finance Business Partner and Lisa Dickie, Finance Business Partner Capital - Linsey McGregor, Capital Accountant
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Appendix 1 RENFREWSHIRE COUNCIL REVENUE BUDGET MONITORING STATEMENT 2025/26 1 April 2025 to 27 June 2025 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) 542 33 575 553 22 3.8% Environment, Housing and Infrastructure (Climate) 0 203 203 203 0 0.0% NET EXPENDITURE 542 236 778 756 22 2.8% 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 1,656 276 1,932 1,910 22 1.3% Premises Related 1 0 1 1 0 0.0% Transport Related 15 0 15 15 0 0.0% Supplies and Services 193 28 221 221 0 0.0% Third Party Payments 0 0 0 0 0 0.0% Transfer Payments 91 1 92 92 0 0.0% Support Services 317 0 317 317 0 0.0% Depreciation and Impairment Losses 0 0 0 0 0 0.0% GROSS EXPENDITURE 2,273 305 2,578 2,556 22 0.9% Income (1,731) (69) (1,800) (1,800) 0 0.0% NET EXPENDITURE 542 236 778 756 22 2.8%
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Appendix 1 RENFREWSHIRE COUNCIL REVENUE BUDGET MONITORING STATEMENT 2025/26 1 April 2025 to 27 June 2025 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 % Planning Strategy & Place 565 10 575 550 25 4.3% Development Management 245 10 255 254 1 0.4% Building Standards (268) 13 (255) (251) (4) (1.6%) NET EXPENDITURE 542 33 575 553 22 3.8% 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 1,656 34 1,690 1,668 22 1.3% Premises Related 1 0 1 1 0 0.0% Transport Related 15 0 15 15 0 0.0% Supplies and Services 193 0 193 193 0 0.0% Third Party Payments 0 0 0 0 0 0.0% Transfer Payments 91 0 91 91 0 0.0% Support Services 317 0 317 317 0 0.0% Depreciation and Impairment Losses 0 0 0 0 0 0.0% GROSS EXPENDITURE 2,273 34 2,307 2,285 22 1.0% Income (1,731) (1) (1,732) (1,732) 0 0.0% NET EXPENDITURE 542 33 575 553 22 3.8%
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Appendix 1 RENFREWSHIRE COUNCIL REVENUE BUDGET MONITORING STATEMENT 2025/26 1 April 2025 to 27 June 2025 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 0 203 203 203 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 0 242 242 242 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 28 28 28 0 0.0% Third Party Payments 0 0 0 0 0 0.0% Transfer Payments 0 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 0 271 271 271 0 0.0% Income (recharges to Capital) 0 (68) (68) (68) 0 0.0% NET EXPENDITURE 0 203 203 203 0 0.0%
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Appendix 2 Prior Years Approved Budget Revised Projected Expenditure Budget Adjustments Budget Outturn Total Approved Projected to 31/03/2025 2025-26 2025-26 2024-25 Budget Outurn Project Title to 31-Mar-30 to 31-Mar-30 £000 £000 £000 £000 £000 £000 £000 CLIMATE PROJECTS 0 875 (840) 35 35 0 0% 327 327 0 0% Airgon Units Implementation 0 0 35 35 35 0 0% 35 35 0 0% Electric Vehicle Fleet Expansion 0 0 140 140 140 0 0% 140 140 0 0% EV Infrastructure Improvements/Expansion 0 0 140 140 140 0 0% 140 140 0 0% Linwood Moss Solar Farm 0 0 50 50 50 0 0% 50 50 0 0% Marketing and Communications 0 0 50 50 50 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) 0 0 300 300 300 0 0% 300 300 0 0% Total Climate Projects 0 875 0 875 875 0 0% 1,167 1,167 0 0% TOTAL PLANNING AND CLIMATE CHANGE BOARD 0 875 0 875 875 0 0% 1,167 1,167 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 CAPITAL INVESTMENT STRATEGY - NON-HOUSING SERVICES 1st April to 27th June 2025 POLICY BOARD: PLANNING & CLIMATE CHANGE Current Year 2025-26 Full Programme - All years