2025-26 P06 PACC PB Budget Monitoring Report
Renfrewshire Council · 4 November 2025
Back to Planning and Climate Change Policy Board — 4 November 2025 and its agenda
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PUBLIC ___________________________________________________________________ To: Planning and Climate Change Policy Board On: 4 November 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 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 Planning and Climate Change Policy Board was an underspend position of £0.015m (1.8%) 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) 643 628 15 2.3% Environment, Housing & Infrastructure (Climate) 214 214 0 0.0% Total 857 842 15 1.8% Capital Climate 875 875 0 0.0%
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PUBLIC 2. Recommendations 2.1 Members are requested to: a) Note the projected Revenue outturn underspend position of £0.015m; and b) Note the projected Capital outturn break even position. 3. Revenue Budget Projection – underspend of £0.015m 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. 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 Employee Costs – £0.058m underspend by 31 March 2026 The underspend, mainly within Planning Services, reflects an increased level of turnover in the second quarter of the financial year. Recruitment is ongoing to ensure teams operate at full capacity. 5.2 Income – £0.035m overspend (under-recovery) by 31 March 2026 This reflects the impact of a projected under-recovery in Planning Services income of £0.035m (2.0%). 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. At the mid-point of the financial year, Planning income continues to return a break-even position with Building Standards income projecting a marginal under-recovery of £0.035m (3.2%) by the end of the financial year. This reflects a reasonable forecast at this stage in the financial year.
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PUBLIC 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. The budget adjustments processed since the previous report to board reflect the allocation of centrally held budgets already approved. 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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PUBLIC Implications of the Report 1. Financial The projected budget outturn position for the Planning and Climate Change Revenue budget is an underspend position of £0.015m (1.8%) 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. The projected outturn position for the Planning and Climate Change Capital budget is break-even. 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.
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PUBLIC 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. 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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PUBLIC 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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PUBLIC Appendix 1 RENFREWSHIRE COUNCIL REVENUE BUDGET MONITORING STATEMENT 2025/26 1 April 2025 to 19 September 2025 POLICY BOARD: PLANNING AND CLIMATE CHANGE 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 Chief Executive's Service (Planning Services) 575 68 643 628 15 2.3% 22 (7) Environment, Housing and Infrastructure (Climate) 203 11 214 214 0 0.0% 0 0 NET EXPENDITURE 778 79 857 842 15 1.8% 22 (7) 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 1,932 80 2,012 1,954 58 5.9% 22 36 Premises Related 1 0 1 1 0 0.0% 0 0 Transport Related 15 0 15 15 0 0.0% 0 0 Supplies and Services 221 (1) 220 228 (8) (29.6%) 0 (8) Third Party Payments 0 0 0 0 0 0.0% 0 0 Transfer Payments 92 0 92 92 0 0.0% 0 0 Support Services 317 0 317 317 0 0.0% 0 0 Depreciation and Impairment Losses 0 0 0 0 0 0.0% 0 0 GROSS EXPENDITURE 2,578 79 2,657 2,607 50 1.9% 22 28 Income (1,800) 0 (1,800) (1,765) (35) (2.0%) 0 (35) NET EXPENDITURE 778 79 857 842 15 1.8% 22 (7)
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PUBLIC Appendix 1 RENFREWSHIRE COUNCIL REVENUE BUDGET MONITORING STATEMENT 2025/26 1 April 2025 to 19 September 2025 POLICY BOARD: PLANNING AND CLIMATE CHANGE - CHIEF EXECUTIVE'S SERVICE (PLANNING 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 Planning Strategy & Place 575 19 594 571 23 3.9% 25 (2) Development Management 255 24 279 284 (5) (1.8%) 1 (6) Building Standards (255) 25 (230) (227) (3) (1.3%) (4) 1 NET EXPENDITURE 575 68 643 628 15 2.3% 22 (7) 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 1,690 68 1,758 1,708 50 2.8% 22 28 Premises Related 1 0 1 1 0 0.0% 0 0 Transport Related 15 0 15 15 0 0.0% 0 0 Supplies and Services 193 0 193 193 0 0.0% 0 0 Third Party Payments 0 0 0 0 0 0.0% 0 0 Transfer Payments 91 0 91 91 0 0.0% 0 0 Support Services 317 0 317 317 0 0.0% 0 0 Depreciation and Impairment Losses 0 0 0 0 0 0.0% 0 0 GROSS EXPENDITURE 2,307 68 2,375 2,325 50 2.1% 22 28 Income (1,732) 0 (1,732) (1,697) (35) (2.0%) 0 (35) ET EXPENDITURE 575 68 643 628 15 2.3% 22 (7)
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PUBLIC Appendix 1 RENFREWSHIRE COUNCIL REVENUE BUDGET MONITORING STATEMENT 2025/26 1 April 2025 to 19 September 2025 POLICY BOARD: PLANNING AND CLIMATE CHANGE - ENVIRONMENT, HOUSING & INFRASTRUCTURE (CLIMATE) 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 Climate 203 11 214 214 0 0.0% 0 0 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 242 12 254 246 8 3.1% 0 8 Premises Related 0 0 0 0 0 0.0% 0 0 Transport Related 0 0 0 0 0 0.0% 0 0 Supplies and Services 28 (1) 27 35 (8) (29.6%) 0 (8) Third Party Payments 0 0 0 0 0 0.0% 0 0 Transfer Payments 1 0 1 1 0 0.0% 0 0 Support Services 0 0 0 0 0 0.0% 0 0 Depreciation and Impairment Losses 0 0 0 0 0 0.0% 0 0 GROSS EXPENDITURE 271 11 282 282 0 0.0% 0 0 Income (68) 0 (68) (68) 0 0.0% 0 0 NET EXPENDITURE 203 11 214 214 0 0.0% 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 31/03/2025 2025-26 since previous 2025-26 2025-26 to 31-Mar-30 to 31-Mar-30 Board report £000 £000 £000 £000 £000 £000 £000 CLIMATE PROJECTS 0 35 0 35 35 0 0% 327 327 0 0% Airgon Units Implementation 0 35 0 35 35 0 0% 35 35 0 0% Electric Vehicle Fleet Expansion 0 140 0 140 140 0 0% 140 140 0 0% EV Infrastructure Improvements/Expansion 0 140 0 140 140 0 0% 140 140 0 0% Linwood Moss Solar Farm 0 50 0 50 50 0 0% 50 50 0 0% Marketing and Communications 0 50 0 50 50 0 0% 50 50 0 0% Set Up Costs for Recycling Related Projects 0 25 0 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 0 100 0 100 100 0 0% 100 100 0 0% Building Management Systems(BMS) 0 300 0 300 300 0 0% 300 300 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 RENFREWSHIRE COUNCIL CAPITAL INVESTMENT STRATEGY - NON-HOUSING SERVICES 1st April to 19th September 2025 POLICY BOARD: PLANNING & CLIMATE CHANGE Current Year 2025-26 Full Programme - All years