Agenda Document Pack - Financial Resources Scrutiny Forum - 30/04/2026
South Lanarkshire Council · 30 April 2026
Back to Financial Resources Scrutiny Forum — 30 April 2026 and its agenda
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Council Offices, Almada Street Hamilton, ML3 0AA Wednesday, 22 April 2026 Dear Councillor Financial Resources Scrutiny Forum The Members listed below are requested to attend a meeting of the above Forum to be held as follows:- Date: Thursday, 30 April 2026 Time: 14:00 Venue: Council Chamber, Council Offices, Almada Street, Hamilton, ML3 0AA The business to be considered at the meeting is listed overleaf. Yours sincerely Paul Manning Chief Executive Members Grant Ferguson (Chair), Julia Marrs (Depute Chair), Mathew Buchanan, Colin Dewar, Monique Equi, Ross Gowland, Gavin Keatt, Richard Lockhart, Carol Nugent Substitutes Archie Buchanan, Elise Frame, Celine Handibode, Susan Kerr 1
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BUSINESS 1 Declaration of Interests 2 Minutes of Previous Meeting Minutes of the meeting of the Financial Resources Scrutiny Forum held on 12 March 2026 submitted for approval as a correct record. (Copy attached) 3 - 6 Item(s) for Monitoring 3 Capital Budget Monitoring 2025/2026 - General Fund Capital Programme Report dated 23 March 2026 by the Executive Director (Finance and Corporate Resources). (Copy attached) 7 - 26 4 Capital Budget Monitoring 2025/2026 - Housing Capital Programme Report dated 23 March 2026 by the Executive Director (Finance and Corporate Resources). (Copy attached) 27 - 32 5 Revenue Budget Monitoring 2025/2026 Report dated 13 April 2026 by the Executive Director (Finance and Corporate Resources). (Copy attached) 33 - 38 6 Revenue Budget Monitoring 2025/2026 - Detailed Resource Analysis Report dated 13 April 2026 by the Executive Director (Finance and Corporate Resources). (Copy attached) 39 - 104 Urgent Business 7 Urgent Business Any other items of business which the Chair decides are urgent. For further information, please contact:- Clerk Name: Carol Lyon Clerk Telephone: 07385370065 Clerk Email: carol.lyon@southlanarkshire.gov.uk 2
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FINANCIAL RESOURCES SCRUTINY FORUM Minutes of meeting held via Confero and in Committee Room 1, Council Offices, Almada Street, Hamilton on 12 March 2026 Chair: Councillor Grant Ferguson Councillors Present: Councillor Colin Dewar, Councillor Ross Gowland, Councillor Richard Lockhart, Councillor Julia Marrs (Depute), Councillor Carol Nugent Councillors’ Apologies: Councillor Mathew Buchanan, Councillor Monique Equi, Councillor Gavin Keatt Attending: Finance and Corporate Resources G Booth, Finance Manager (Strategy); C Lyon, Administration Officer; A Norris, Administration Assistant; L O’Hagan, Head of Finance (Strategy) Housing and Technical Resources A Roxburgh, Project Manager 1 Declaration of Interests No interests were declared. 2 Minutes of Previous Meeting The minutes of the meeting of the Financial Resources Scrutiny Forum held on 12 February 2026 were submitted for approval as a correct record. The Forum decided: that the minutes be approved as a correct record. 3a Capital Budget Monitoring 2025/2026 – General Fund Capital Programme A report dated 23 February 2026 by the Executive Director (Finance and Corporate Resources) was submitted on the position of the General Fund Capital Programme 2025/2026 for the period 1 April to 23 January 2026. The revised General Services Capital Programme for 2025/2026 totalled £67.712 million, as detailed in Appendix A to the report. The revised programme consisted of the base budget plus carry forward projects and adjustments which had been agreed by the Executive Committee up to and including its meeting on 4 March 2026. Education Resources had been awarded a grant of £0.098 million to cover costs of the detailed design of a ‘state of the art’ modern building for the development of Gaelic language. This was an allocation from the 2025/2026 Scottish Government Gaelic Unit, “The An Bothan Project”. The award required no Council match funding and had been submitted on the basis that 100% funding was sought from the Scottish Government. The funding would be for design only and any build would be subject to Committee approval and a future funding bid. The funding would be received in the 2025/2026 financial year, however, given the timing of the award, the budget would be added to the 2026/2027 programme with any spend achieved in 2025/2026 managed from the funding available. 2 3
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The Walk Wheel Cycle Trust, formerly SUSTRANS, had confirmed that South Lanarkshire would receive an additional £0.099 million for resurfacing along the existing NCN 74 Abington to Crawford Quietway. Works were underway to progress the project and maximise spend this financial year but, given the timing of the award, the budget would be added to the 2026/2027 programme with any spend achieved in 2025/2026 managed from the funding available. The programme spend and funding for the General Fund was summarised in Appendix C to the report and also showed a forecast for the financial year of £67.712 million. As noted previously, the forecast for this financial year reflected anticipated spend on 2 projects, East Kilbride Town Centre (£0.800 million), where demolition costs were lower than anticipated, and Hamilton Junctions (£0.950 million), as works planned for Wellhall Road had been reprogrammed to begin in spring 2026. Actual spend to 23 January 2026 was £38.056 million and actual funding received at 23 January 2026 was £46.967 million. The physical progress achieved with the General Fund Capital Programme 2025/2026 at 23 January 2026 was detailed in appendices D to F of the report. The Forum decided: that the physical and financial progress of the 2025/2026 General Fund Capital Programme be noted. [Reference: Minutes of 12 February 2026 (Paragraph 3a) and Minutes of the Executive Committee of 4 March 2026 (Paragraph 4)] 3b Capital Budget Monitoring 2025/2026 – Housing Capital Programme A report dated 23 February 2026 by the Executive Director (Finance and Corporate Resources) was submitted on the position of the Housing Capital Programme 2025/2026 at 23 January 2026. The revised Housing Capital Programme for 2025/2026 totalled £87.740 million. Programmed funding for the year also totalled £87.740 million. The budget, along with a detailed breakdown of the funding sources, was included in Appendix A to the report. As noted previously, the profile spend on the New Build programme had been affected by delays in the Scottish Government approval timescales, where some projects had now commenced later in the year. There had been good progress with further site starts at Eaglesham View and Cairnswell Avenue, as well as accelerated starts for New Road and Almada Street. The previously planned acceleration of the Housing Investment Programme (HIP) spend on External Fabrics and Energy Efficiency projects from 2026/2027 had not materialised as planned. Offsetting this, was an increase in the target number of buy-backs to be achieved between now and 31 March 2026. Any funding not used in 2025/2026 in relation to the new build programme, would be carried forward into 2026/2027 to allow completion of the projects. In addition, £1.7 million of funding had now been confirmed to allow the Council to carry out Single Building Assessments for 28 medium and high-rise buildings across the Council. Due to the timing of the award, expenditure would be incurred in 2026/2027, with funding carried forward into next year’s HRA Capital programme. 4
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The predicted spend position for the Housing and Technical Resources’ Capital Programme for 2025/2026 was £85.940 million, an underspend of £1.8 million. Spend to 23 January 2026 totalled £56.180 million and actual funding received was £56.180 million. The physical progress achieved with the Housing Capital Programme 2025/2026 at 23 January 2026 was detailed in Appendix B to the report. The Forum decided: that the physical and financial progress of the Housing Capital Programme be noted. [Reference: Minutes of 12 February 2026 (Paragraph 3b) and Minutes of the Executive Committee of 4 March 2026 (Paragraph 4)] 4 Revenue Budget Monitoring 2025/2026 A report dated 23 February 2026 by the Executive Director (Finance and Corporate Resources) was submitted on the position of the Council’s General Fund Revenue Account and Housing Revenue Account for the period 1 April 2025 to 23 January 2026 and a projection for the year to 31 March 2026. The report and associated appendices:- summarised the 2025/2026 Probable Outturn position for the Council’s General Fund Revenue Account to 31 March 2026, following agreed transfers to reserves, which showed a breakeven position detailed new redetermination monies, following receipt of the Local Government Finance Settlement 2025/2026 on 30 January 2026 provided details of the position on the General Fund Account and the Housing Revenue Account respectively for the period 1 April 2025 to 23 January 2026 advised of the re-allocation of £0.100 million of Local Action Fund monies for Ward 19 (Hamilton South) to Eddlewood Football Club provided the Housing Revenue Account position As previously noted, the probable outturn position for the General Fund represented an underspend of £3.579 million. This underspend was after the previously identified/approved transfer to reserves totalling £38.108 million and the proposed transfers to reserves totalling £16.339 million. The budget included an allocation of £0.001 million of Local Action Fund monies. The Executive Committee had previously agreed that this be allocated to Low Waters Lot Community Action Group but as the Group were currently unable to utilise the funds, the local Ward Members (Ward 19) had agreed that the funds be re-allocated to Eddlewood Football Club. At 23 January 2026, the projected outturn position on the Housing Revenue Account was a breakeven position, as detailed in Appendix 3 to the report. This position included transfers from reserves of £0.287 million which had been greater than budgeted. The Forum decided: (1) that the Council’s breakeven Probable Outturn position, after transfers to reserves, as detailed in section 4 of the report, be noted; (2) that the current forecast on the General Fund Revenue Account for 2025/2026, as detailed in Section 5.1, and actual spend as at 23 January 2026, as detailed in section 5.4 and appendices 1 and 2 of the report, be noted; 5
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(3) that it be noted that £0.001 million of Ward 19 (Hamilton South) Local Action Fund monies had been reallocated to Eddlewood Football Club, as detailed in Section 5.5 of the report; and (4) that the projected breakeven position on the Housing Revenue Account for 2025/2026, and the actual spend as at 23 January 2026, as detailed in section 6 and Appendix 3 of the report, be noted. [Reference: Minutes of 12 February 2026 (Paragraph 4) and Minutes of the Executive Committee of 4 March 2026 (Paragraph 3)] 5 Revenue Budget 2025/2026 – Detailed Resource Analysis A report dated 23 February 2026 by the Executive Director (Finance and Corporate Resources) was submitted comparing actual expenditure against budgeted expenditure for the period 1 April 2025 to 23 January 2026. Appendices A to F to the report provided the following information for each Resource and the Housing Revenue Account:- an Executive Summary showing the top level position for each of the Services within the Resource and the Housing Revenue Account as at 23 January 2026 details of the most significant variances within Resources and the Housing Revenue Account across subjective headings and across Services as at 23 January 2026 a line by line trend analysis of the total Resources’ expenditure and income across subjective headings as at 23 January 2026 The Forum decided: that the position as at 23 January 2026 be noted. [Reference: Minutes of 12 February 2026 (Paragraph 5)] 6 Urgent Business There were no items of urgent business. 6
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 30 April 2026 Report by: Executive Director (Finance and Corporate Resources) Subject: Capital Budget Monitoring 2025/2026 - General Fund Capital Programme 1. Purpose of Report 1.1. The purpose of the report is to: [purpose] update members of the Financial Resources Scrutiny Forum of progress on the Council’s General Fund Capital Programme for the period covering 1 April 2025 to 20 February 2026. [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation: [recs] (1) that the physical and financial progress of the 2025/2026 General Fund Capital Programme be noted; and [1recs] 3. Background 3.1. The Capital reports attached provide detail on the position as at 20 February 2026 from both a financial and physical perspective. 3.2. Appendices A to C show the financial position of the General Fund Capital Programme, with the physical progress detailed in Appendices D to F – as they are split into Build, Non-Build and Roads. 4. General Fund Capital Programme 2025/2026 4.1. 2025/26 Budget: The revised Capital Programme for 2025/2026 totals £67.712 million as shown in Appendix A. This revised programme consists of the base budget plus carry forward projects and adjustments which have been agreed by the Executive Committee up to and including its meeting on 3 December 2025. There were no adjustments to the programme presented to the Executive Committee on 4 February 2026 and 4 March 2026. 4.2. The funding available to support the programme also totals £67.712 million and is detailed in Appendix C. 4.3. 2025/2026 Forecast: The programme spend and funding for the General Fund is summarised in Appendix C. As noted in 4.1, the total capital spending programme for the year is £67.712 million. 4.4. Appendix C shows a forecast for the financial year of £65.962 million, an anticipated net underspend of £1.750 million. 3 7
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4.5. As reported previously, the anticipated underspend in 2025/2026 is due to 2 projects, being East Kilbride Town Centre (£0.800 million) where the demolition costs are lower than anticipated, and Hamilton Junctions (£0.950 million) as works planned for Wellhall Road have been reprogrammed to begin in spring 2026. 4.6. Work continues to maximise spend for the remainder of the financial year, and any variance to the spend projected above will be highlighted in the year-end report to Committee. 4.7. 2025/2026 Actual Position: Actual spend incurred to the 20 February 2026 totals £42.034 million. 4.8. Actual funding received to 20 February 2026 is £43.620 million. Relevant officers will continue to closely monitor the generation of all income including receipts. 5. Employee Implications 5.1. There are no employee implications as a result of this report. 6. Financial Implications 6.1. The financial implications are included in section 4 of this report. 7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 8. Other Implications 8.1. The main risk associated with the Council’s Capital Programme is an overspend. The risk has been assessed as low given the detailed project management plans prepared and monitored for each project. The risk of overspend is managed through four weekly Investment management meetings. 9. Integrated Impact Assessment and Consultation Arrangements 9.1. This report does not introduce a new policy, function or strategy or recommend a change to existing policy, function or strategy and therefore no impact assessment is required. 9.2. There was no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director (Finance and Corporate Resources) 23 March 2026 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References South Lanarkshire Council, 26 February 2025 Executive Committee, 4 February 2026 Executive Committee, 4 March 2026 List of Background Papers Capital Ledger prints to 20 February 2026 8
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Contact for Further Information If you would like to inspect the background papers or want further information, please contact: Lorraine O’Hagan, Head of Finance (Strategy) Ext: 2601 (Tel: 01698 452601) E-mail: lorraine.o’hagan@southlanarkshire.gov.uk 9
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APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/26 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2025 TO 20 FEBRUARY 2026 £m Total Base Budget (including carry forward from 2024/2025) 67.712 Proposed Adjustments – Period 12 0.000 Total Revised Budget 67.712 2025/26 Budget Period 12 Proposed Adjustments Revised 2025/26 Budget Resource £m £m £m Community & Enterprise 55.160 - 55.160 Education 5.006 - 5.006 Finance & Corporate 0.645 - 0.645 Housing & Technical 6.564 - 6.564 Social Work 0.337 - 0.337 TOTAL CAPITAL PROGRAMME 67.712 - 67.712 10
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APPENDIX B SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/26 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2025 TO 20 FEBRUARY 2026 Resource Name Annual Budget £000 2024/25 C/F £000 Profiling /Adjs £000 Total Original Budget £000 Proposed Adjs £000 Proposed Slippage £000 Total Budget £000 Forecast Spend £000 Forecast Variance £000 Actual £000 Community & Enterprise Facs, Waste & Grounds 1,893 978 253 3,124 478 (941) 2,661 2,271 390 714 Enterprise & Sustainable Dev 32,674 7,271 (15,883) 24,062 8,630 (3,404) 29,288 24,690 4,598 18,357 Roads, Transport & Fleet 14,655 2,820 3,014 20,489 2,722 0 23,211 22,925 286 14,481 Resource Total 49,222 11,069 (12,616) 47,675 11,830 (4,345) 55,160 49,886 5,274 33,552 Education Growth / Accommodation Pressures 1,603 709 1,370 3,682 566 (1,063) 3,185 3,185 0 2,125 ICT Developments 1,300 46 0 1,346 0 0 1,346 1,346 0 1,084 Free School Meals 0 473 3 476 0 0 476 476 0 390 Resource Total 2,903 1,228 1,373 5,504 566 (1,063) 5,007 5,007 0 3,599 Finance & Corporate IT Services 300 245 0 545 150 (50) 645 645 0 512 Resource Total 300 245 0 545 150 (50) 645 645 0 512 Housing & Technical Office Accom 6,000 1,930 180 8,110 (4,258) 0 3,852 3,204 648 2,321 Private Housing Scheme of Assistance 1,000 0 0 1,000 (1,000) 0 0 0 0 0 Other Housing 645 677 (304) 1,018 1,694 0 2,712 2,512 200 1,713 Resource Total 7,645 2,607 (124) 10,128 (3,564) 0 6,564 5,716 848 4,034 Social Work SWIS Plus 146 31 160 337 0 0 337 337 0 337 Resource Total 146 31 160 337 0 0 337 337 0 337 Overall Total 60,216 15,180 (11,207) 64,189 8,982 (5,459) 67,712 61,590 6,122 42,034 11
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APPENDIX C SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/26 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2025 TO 20 FEBRUARY 2026 2025/26 Original Estimate inc C/F 2025/26 Revised Budget 2025/26 Forecast Spend 2025/26 Forecast Variance 2025/26 Actual to 20/02/26 Expenditure £m £m £m £m £m General Fund Programme 64.188 67.712 65.962 1.750 42.034 Income 2025/26 Budget 2025/26 Revised Budget 2025/26 Actual To 20/01/26 £m £m £m Prudential Borrowing 17.192 17.425 0.000 Developers Contributions 1.965 4.679 4.319 Partners 0.450 3.682 1.172 Scottish Government: - Capital Grant 27.467 28.352 28.352 - Vacant and Derelict Land - Place Based Investment 1.477 0.589 1.502 0.589 1.390 1.552 Levelling Up Fund 7.700 7.200 6.135 Capital Receipts 0.700 0.700 0.700 Specific Reserves 0.038 1.284 0.000 Revenue Contribution 6.610 2.299 0.000 TOTAL FUNDING 64.188 67.712 43.620 12
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Appendix D (Page 1) GENERAL FUND CAPITAL PROGRAMME 2025/2026 BUILD EXECUTIVE SUMMARY PERIOD ENDED 20 FEBRUARY 2026 (PERIOD 12) Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Programme Status Projects Complete - 5 8 11 24 35 40 48 56 73 78 100 - - Projects on Programme - 124 172 170 166 159 156 149 145 130 125 107 - - Projects Behind Programme - 1 0 1 3 1 1 0 0 0 0 0 - - Projects Altered Brief/ Programme - 1 3 3 2 5 4 3 4 2 3 1 - - Projects Held - 12 10 10 7 8 8 9 8 8 7 7 - - - 143 193 195 202 208 209 209 213 213 213 215 0 0 Project Status Design Feasibility - 79 126 126 112 113 111 73 70 60 56 51 - - Sketch Design - 3 2 1 1 1 1 1 1 1 1 1 - - Detailed Design - 1 1 2 2 3 2 1 1 1 1 1 - - Production Information - 4 5 5 8 8 8 10 10 9 7 6 - - Tendering - 36 36 37 35 32 31 25 26 26 24 21 - - On Site - 15 15 13 20 16 16 51 49 43 46 35 - - Complete - 5 8 11 24 35 40 48 56 73 78 100 - - - 143 193 195 202 208 209 209 213 213 213 215 0 0 13
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Appendix D (Page 2) General Services Capital Programme 2025/2026 Build Variance Explanations Project Name Status Variance Explanation - - - 14
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Appendix E (Page 1) GENERAL FUND CAPITAL PROGRAMME 2025/2026 NON-BUILD EXECUTIVE SUMMARY PERIOD ENDED 20 FEBRUARY 2026 (PERIOD 12) Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Number of Projects Carried Forward 24/25 Programme - - - 28 31 31 31 31 31 31 31 31 Approved from 25/26 Programme - - - 12 15 16 16 17 17 17 17 17 Total Projects Currently Reported - - - 40 46 47 47 48 48 48 48 48 Number of Projects Projects Completed - - - 3 3 5 8 11 11 11 13 13 Projects Ahead of Programme - - - 0 0 0 0 0 0 0 0 0 Projects on Programme - - - 37 43 42 39 35 35 35 33 33 Projects Behind Programme - - - 0 0 0 0 0 0 0 0 0 Projects, Altered Brief/Programme - - - 0 0 0 0 0 0 0 0 0 Projects On Hold - - - 0 0 0 0 2 2 2 2 2 - - - 40 46 47 47 48 48 48 48 48 15
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General Services Capital Programme 2025/2026 Appendix E Non-Build Executive Summary – Project Status (Page 2) Project Status SLLC - Booking and Admission System On programme Ash Die Back On programme Langlands Boardwalk Complete Chatelherault Allotments Complete Alexander Hamilton Memorial Park – Woodland Management On Hold Nature Restoration Fund On programme Renewal of Play Parks On programme Glenaffeoch Road Play Area On programme Greenhall Replacement Bridge On Hold White Bridge Replacement, Chatelherault Country Park (cost design) On programme Coalburn Tennis Court redevelopment On programme Headstone Remedial Works On programme Braidwood Play Area Redevelopment On programme Wooddean Phase 2 Complete Clyde Walkway repairs On programme Country parks upgrades On programme Composting Pilot Complete Disposable dishware reduction pilot Complete McKirdy Park Complete Alexander Hamilton Memorial Fountain - Stonehouse Park Complete Calderglen Country Park - One Way System & Infrastructure Complete Springhall Community Centre - Upgrade Complete Three Rivers / Clydesdale Way On programme Country Parks Masterplan - Feasibility On programme Calderglen Country Park - Pump Track On programme John Cummings – Outdoor Facilities On programme Energy Efficiency Measures Feasibility TACT Hall On programme East Kilbride Town Centre Masterplan On programme SLC Industrial Infrastructure - Energy Efficiency On programme Carnwath Community and Business Enterprise HUB On programme Shawfield Remediation and Development On programme Coalyard Housing On programme Outdoor Space – Lanark Complete Hamilton Town Centre Masterplan On programme Hamilton Town Square On programme Vacant & Derelict Land On programme School uniform recycling pilot On programme Schools ICT On programme Education Digital Futures On programme IT Infrastructure Refresh On programme Electronic Document Records Management System - Phase 2 On programme Audio Visual Upgrade - Council Chambers Complete Public Switch Telephone Network / Alarms (Analogue to Digital) On programme Lock Up Areas Complete Gypsy Travellers Sites Complete Central Energy Efficiency Fund On programme Replacement SWISS Plus IT System On programme SLC Website Upgrade On programme 16
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Appendix F (Page 1) GENERAL SERVICES CAPITAL PROGRAMME 2025/2026 ROADS EXECUTIVE SUMMARY PERIOD ENDED 20 FEBRUARY 2026 (PERIOD 12) 1 2 3 4 5 6 7 8 9 10 11 12 13 Number of Projects Total Projects Currently Reported - - - 158 165 184 186 186 186 218 225 233 Programme Status Projects Complete - - - 36 69 80 87 87 87 113 130 153 Projects on Programme - - - 122 87 95 90 90 90 95 83 58 Projects Behind Programme - - - 0 0 0 0 0 0 0 0 4 Projects, Altered Brief / Programme - - - 0 0 0 0 0 0 1 3 4 Projects Still to Commence - - - 0 9 9 9 9 9 9 9 14 - - - 158 165 184 186 186 186 218 225 233 Project Status Briefing - - - 19 19 16 15 15 15 16 13 15 Production Information - - - 86 59 69 67 67 67 67 60 40 Billing - - - 0 0 0 0 0 0 0 0 0 Tendering - - - 0 1 2 2 2 2 1 0 4 On Site - - - 17 17 17 15 15 15 21 22 21 Complete - - - 36 69 80 87 87 87 113 130 153 - - - 158 165 184 186 186 186 218 225 233 17
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Appendix F (Page 2) General Services Capital Programme 2025/2026 Roads Variance Explanations Project Name Status Variance Explanation Scottish Government Tier 1 Funding Pedestrian and cycle improvements Strathaven Road / Calderglen Stonelaw Road - Continuous footways Investment Fund ~ Safer Routes Stonelaw Road - Continuous footways (Partly funded with Tier 1 funding as above) Walk Wheel Cycle Trust NCN75 Clyde Walkway Phase 1 Behind Programme Behind Programme Behind Programme Behind Programme Due to the tender period taking longer than anticipated, there has been a delay in progressing the works and the project will continue through the financial year. Due to the tender period taking longer than anticipated, there has been a delay in progressing the works and the project will continue through the financial year. Due to the tender period taking longer than anticipated, there has been a delay in progressing the works and the project will continue through the financial year. The tender received no contractor bids and a retender exercise was required which has caused a delay to physical works being undertaken. 18
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 12 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held ROADS / FOOTWAYS INVESTMENT PROGRAMME East Kilbride, Rutherglen and Cambuslang Areas Strategic Schemes Craigend Road, Auldhouse 1 1 Peel Road, Thorntonhall 1 1 Stroud Road, East Kilbride - Safety Barrier 1 1 Glen Moriston, East Kilbride 1 1 Spey Terrace/Grove, East Kilbride 1 1 A727 Busby Road, East Kilbride 1 1 East Mains Road, East Kilbride 1 1 A749 Glasgow Road , East Kilbride (Kingsgate) 1 1 Mallard Terrace, East Kilbride 1 1 A726 Glasgow Road, Chapelton 1 1 Falkland Park, East Kilbride 1 1 Glen Doll, East Kilbride 1 1 Crutherland Highway, East Kilbride 1 1 Dale Avenue, East Kilbride 1 1 Redwood Drive, East Kilbride 1 1 Tantallon Park, East Kilbride 1 1 Eider Place, East Kilbride 1 1 Calderwood Road, Rutherglen 1 1 Cathkin By Pass, Rutherglen 1 1 Hallside Boulevard, Cambuslang 1 1 A724 Cambuslang Road, Rutherglen 1 1 Surface Dressing & Preventative patching Schemes Millwell Road, Auldhouse 1 1 Markethill Road, East Kilbride 1 1 Muirburn Road, Glassford 1 1 Breckonridge Highway, Strathaven 1 1 Hallside Road/Manse Brae, Cambuslang 1 1 Newton Brae, Cambuslang 1 1 Calder Road/Westburn Road, Cambuslang 1 1 Manse Brae, Cambuslang 1 1 Westburn Road, Cambuslang - Surface Dressing 2025/2026 1 1 Breckonridge Highway, Strathaven - Surface Dressing 2025/2026 1 1 Newton Brae, Cambuslang - Surface Dressing 2025/2026 1 1 Millwell Road, East Kilbride - Surface Dressing 2025/2026 1 1 Markethill Road, East Kilbride - Surface Dressing 2025/2026 1 1 PROJECT STATUS PROGRAMME STATUS Project Title 19
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 12 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Strategic Patching and Minor asset improvements Cairns Road 1 1 Bogleshole Road 1 1 Stonelaw Road 1 1 Westburn Road 1 1 Eaglesham Road, East Kilbride, Peel Road 1 1 Eaglesham Road, East Kilbride, Hairmyres Train Station roundabout 1 1 Quarry Road, East Kilbride 1 1 Laburnum Avenue at Chestnut Crescent, East Kilbride 1 1 Lomond, East Kilbride 1 1 Musgrove Place, East Kilbride 1 1 Philipshill Road, East Kilbride 1 1 Stroud Road, EK - Phase 1 1 1 Alwyn Drive 1 1 Stewartfield Way 1 1 Kirktonholme Road 1 1 Montgomery Street, EK 1 1 Buchandyke Road 1 1 Gilmourton 1 1 The Mid Road 1 1 Lime Road 1 1 Green Street 1 1 Newton Highway 1 1 Minor Asset Improvements 1 1 Footways Hill View, East Kilbride 1 1 Telford Rd (Denholm to Sinclair) 1 1 Maxwellton Rd (Aikman to Blacklands) 1 1 Kirkton Park, East Kilbride 1 1 Green Street, Strathaven 1 1 Ballochmyle and Lochlea, EK 1 1 Mossneuk Ave (Greenhills to Forth), East Kilbride 1 1 Seymour Green, East Kilbride 1 1 Nithsdale, East Kilbride 1 1 Burnside Road, Rutherglen 1 1 Glasgow Rd, Cambuslang 1 1 Mentieth Drive, Rutherglen 1 1 20
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 12 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Hamilton Area Strategic Schemes Strathaven Road, Hamilton *b/f from 2024 1 1 Queens Drive, Hamilton 1 1 Main Street, Uddingston 1 1 Hunter Road / Margaret Road, Hamilton 1 1 Keir Hardie Road, Larkhall 1 1 Shaws Road, Larkhall 1 1 Avon Street, Hamilton 1 1 A724 Glasgow Road, Blantyre 1 1 Livingstone Gardens / Hope Crescent, Larkhall 1 1 Field Road, Larkhall 1 1 Abercorn Drive, Hamilton 1 1 Muir Street/Nursery Place, Blantyre 1 1 Maitland Bank, Larkhall 1 1 Graham Street, Hamilton 1 1 Muir Street, Hamilton 1 1 Alamada Street, Hamilton 1 1 Swisscott Avenue roundabout 1 1 High Blantyre Road, Blantyre 1 1 Broomfield Road, Netherburn 1 1 Annsfield Road 1 1 Hill Street, Hamilton 1 1 Plotcock Road, Quarter - Phase 1 1 1 Strategic Infrastructure (Drainage Schemes) Meikle Earnock Road 1 1 A72 Lanark Road 1 1 Millheugh Road, Larkhall, Broomelton Road to Glenavon Mews 1 1 Millheugh Road, Larkhall, Glenavon Mews 1 1 Preventative Maintenance Schemes Sandford Road (Phase 2) (*Preparatory patched in 2024) 1 1 Newhousemill Road, Hamilton (Section1) 1 1 Candermill & Marlage Road 1 1 Newhousemill Road, Hamilton (Section2) 1 1 Spittal Road 1 1 Preparatory Patching 1 1 21
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 12 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Strategic Patching and Minor Asset Improvements Swisscott Avenue, Hamilton 1 1 Blantyre farm Road, Uddingston (*b/f from 2024 -Lining & AntiSkid 1 1 Calder Street, Blantyre 1 1 Violet Crescent, Stonehouse 1 1 Canderside Toll, Larkhall 1 1 Carlisle Road, Birkenshaw, Larkhall 1 1 Union Street, Hamilton 1 1 John Street, Blantyre 1 1 Burnblea Gardens, Hamilton 1 1 Duke Street, Hamilotn 1 1 Carriageway patching and various minor works 1 1 Footways Marswood Green / Rosslyn Court, Hamilton 1 1 Alder Avenue, Hamilton 1 1 Lochalsh Place, Blantyre 1 1 Machan Road, Larkhall 1 1 Melrose Street, Hamilton 1 1 Strathaven Road, Stonehouse 1 1 Carlisle Road, Birkenshaw, Larkhall 1 1 Hill Street, Hamilton 1 1 Castle Avenue, Bothwell (Phase 1) 1 1 Castle Avenue, Bothwell (Phase 2) 1 1 Haddow Street, Hamilton 1 1 Woodside Walk, Hamilton 1 1 Lowther Crescent, Stonehouse 1 1 Limekilnburn Road, Quarter 1 1 22
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 12 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Clydesdale Area Strategic Schemes A73 St John's Kirk 1 1 A706 Lanark (Patching) 1 1 A702 Elvanfoot 1 1 A721 Carnwath Road, Carluke 1 1 B7011 Brownlee Road 1 1 B7078 Cairn Lodge Services 1 1 New Trows Road, Lesmahagow 1 1 Stobilee Road, Lanark 1 1 Mousebank Road, Lanark 1 1 A73 Hyndford Road 1 1 B7011 Brownlee Road, Law 1 1 Anstruther Street, Law 1 1 New Kayes Road, Auchenheath 1 1 B7078 Carlisle Road, Blackwood 1 1 C1 Maudslie Road, Carluke 1 1 Coalburn Road/Bellfireld Road, Coalburn 1 1 A70 at Pretsmill 1 1 Jerviswood, Lanark 1 1 Hillview, Symington 1 1 Nemphlar Moor 1 1 Laverockhall, Lanark 1 1 Strategic Infrastructure - Drainage Schemes Spittal Road, Carnwath 1 1 A73 Roberton @Littlegill 1 1 B7018 Dillarburn 1 1 Vere Road, Kirkmuirhill 1 1 Tower Road, Douglas 1 1 Preventative Maintenance Schemes A70 Lang whang 1 1 A72 Symington 1 1 B740 Crawfordjohn 1 1 B7078 Parkhead to Millrig 1 1 C29 Carstairs Junction 1 1 Strathaven Road, Lesmahagow 1 1 B7015 Climpy Road, Forth 1 1 Roberton Back Road, Dunsyre 1 1 B7055 Sornfallow 1 1 Auchnatroch, Dillarburn 1 1 Preparatory Patching 1 1 23
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 12 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Strategic Patching and Minor Asset Improvements Hagholm Road, Cleghorn 1 1 Mousemill Road, Lanark 1 1 Yieldshields Road, Carluke 1 1 C29 Pettinain 1 1 C14 Andershaw Road 1 1 Nursery Avenue, Douglas 1 1 Kirkstyle Car Park, Biggar 1 1 Foulford Road, Lesmahagow (Drainage) 1 1 Foulford Road, Lesmahagow (Surfacing) 1 1 B7078 Woodpark 1 1 B7086 Boghead 1 1 Daer Water Road, Elvanfoot 1 1 B7086 Burnfoot, Auchenheath 1 1 Hawksland, Lesmahagow 1 1 Blair Road, Crossford 1 1 Dillarburn Road, Lesmahagow 1 1 C37 Harelaw A706 to A70 Tarbrax 1 1 Carriageway patching and various minor works 1 1 Footways Southfield Road, Blackwood 1 1 B7078 Carlisle Road 1 1 School Road/Strathaven Road, Lesmahagow 1 1 Main street, Forth 1 1 Hyndshaw View/Castlehill Crescent, Law 1 1 Carlisle Road, Crawford 1 1 CLIMATE EMERGENCY FUNDING Warm Mix / Low Carbon Asphalt Trial Wilton Road, Carluke 1 1 Murrayhill, East Kilbride 1 1 Victoria Street, Blantyre 1 1 Traffic Signal Upgrades Ayr Road Crossroads, Ashgill - Junction Design, MOVA upgrade 1 1 24
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 12 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held PROJECT STATUS PROGRAMME STATUS Project Title ROADS REFURBISHMENT BUDGET Structures projects Bothwell Bridge, Hamilton ~ Scour Protection Works 1 1 Millheugh Bridge, Larkhall ~ Refurbishment works 1 1 Elvanfoot Bridge ~ Refurbishment works 1 1 Cander Bridge ~ Joint refurbishment 1 1 Cornwall Street footbridge 1 1 East Kilbride Structures (Cont/ from 2024/25) 1 1 Duke St MSCP 1 1 Burnside Bridge, Rutherglen (Porject led by Network Rail) 1 1 Traffic and Transportaion Various minor works, lining & signing works 1 1 Vehicle Actived Signs ~ Upgrades 1 1 Vehicle and Pedestrian counters ~ Upgrades 1 1 Lighting ~ LED & Columns Renewal of street lighting infrastructure 1 1 BRIDGES Clyde Bridge ~ Remedial works and retention release payment only 1 1 SCOTTISH GOVERNMENT TIER 1 FUNDING (FORMERLY CWSR) Pedestrian and cycle improvements Hairmyres P&R ~ Active Travel Works 1 1 Redwood Drive ~ junction upgrade 1 1 Strathaven Road / Calderglen ~ Active Travel 1 1 Columbie Junction ~ Active travel 1 1 Stonelaw Road ~ Continuous footways 1 1 Toucan Crossing Installations Stewartfield Way ~ Toucan crossings 1 1 LOCAL AUTHORITY DIRECT AWARD Walking Routes to Schools and Town Centres 1 1 NCN74 from Chatelherault to Hamilton ~ Vegetation/scrub clearance 1 1 CITY DEAL PROJECTS Cathkin ~ Complementary works (various minor works) 1 1 Stewartfield Way 1 1 Greenhills ~ Loss of value payments / Monitoring 1 1 STRATHCLYDE PARTNERSHIP FOR TRANSPORT Hairmyres P&R 1 1 25
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 12 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Lanark Interchange 1 1 Congestion Reduction Measures High Blantyre Road / Hunthill Road / Douglas Street Blantyre ~ bus priority 1 1 COMMUNITY BUS FUND Land Purchase at Lanark Interchange (remainder funding to Interchange) 1 1 INVESTMENT FUND Safe Routes ~ Stonelaw Road ~ Continuous footways 1 1 BUS INFRASTRUCTURE FUND Bus Priority Fusion Traffic Control System 1 1 Real Time Information Displays (Hamilton / Rutherglen) 1 1 Various bus stop enhancement (Hamilton / Blantyre/Clydesdale) 1 1 ROAD SAFETY IMPROVEMENT FUND A721 Newbigging to Elsricke 1 1 B743 Strathaven to Council Boundary 1 1 A730 Mill Street at Main Street/ Burnhill Street signalised junction, Rutherglen 1 1 A724 Main Street at/near Bridge Street, Cambuslang 1 1 RoadTrace ~ connected vehicle data 1 year licence and support 1 1 CYCLING SCOTLAND Cycle shelter installations @ 7 Primary Schools 1 1 Cycle shelter repairs 1 1 Walk Wheel Cycle Trust NCN74 Abington to Crawford Quietway 1 1 NCN75 Clyde Walkway, Phase 1 1 1 St Stephens Avenue ~ Pedestrian Crossing 1 1 15 40 0 4 21 153 153 58 4 4 14 26
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 30 April 2026 Report by: Executive Director (Finance and Corporate Resources) Subject: Capital Budget Monitoring 2025/2026 - Housing Capital Programme 1. Purpose of Report 1.1. The purpose of the report is to: [purpose] update members of the Financial Resources Scrutiny Forum of progress on the Council’s Housing Capital Programme for the period covering 1 April 2025 to 20 February 2026. [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation: [recs] (1) that the physical and financial progress of the Housing Capital Programme be noted. [1recs] 3. Background 3.1. The Capital reports attached provide detail on the position as at 20 February 2026 from both a financial and physical perspective. 3.2. Appendix A shows the financial position of the Housing Capital Programme, with the physical progress detailed in Appendix B. 4. 2025/26 Housing Capital Programme 4.1. 2025/26 Budget: The revised Housing Capital Programme for the year is £87.740 million as approved by the Executive Committee on 4 March 2026. 4.2. Programmed funding for the year also totals £87.740 million. The budget, along with a detailed breakdown of the funding sources is included in Appendix A to this report. 4.3. 2025/2026 Forecast: As reported in the March meeting, the predicted spend position for the Housing Programme for this financial year is £85.940 million, an underspend of £1.8 million. 4.4. 2025/2026 Actual Position: Spend to 20 February 2026 on the Housing Capital Programme amounts to £63.563 million. 4.5. As at 23 January 2026, £63.563 million of funding had been received. 5. Employee Implications 5.1. There are no employee implications as a result of this report. 4 27
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6. Financial Implications 6.1. The financial implications are detailed in section 4 of this report. 7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 8. Other Implications 8.1. The main risk associated with the Council’s Capital Programme is an overspend. The risk has been assessed as low given the detailed project management plans prepared and monitored for each project. The risk of overspend is managed through four weekly Investment management meetings. 9. Integrated Impact Assessment and Consultation Requirements 9.1. This report does not introduce a new policy, function or strategy or recommend a change to existing policy, function or strategy and therefore no impact assessment is required. 9.2. There was also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director (Finance and Corporate Resources) 23 March 2026 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References Executive Committee, 4 March 2026 List of Background Papers Capital Ledger prints to 20 February 2026 Contact for Further Information If you would like to inspect the background papers or want further information, please contact: Lorraine O’Hagan, Head of Finance (Strategy) Ext: 2601 (Tel: 01698 452601) E-mail: lorraine.o’hagan@southlanarkshire.gov.uk 28
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APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/26 HOUSING PROGRAMME FOR PERIOD 1 APRIL 2025 TO 20 FEBRAURY 2026 2025/26 Annual Budget 2025/26 Forecast Spend 2025/26 Forecast Variance 2025/26 Actual to 20/02/26 £m £m £m £m Expenditure 2025/26 Budget 87.740 85.940 1.800 63.563 2025/26 Annual Budget 2025/26 Actual to 20/02/26 £m £m Income Income Capital Receipts - 0.032 Capital Funded from Current Revenue 35.633 26.672 Prudential Borrowing 19.409 21.429 Scottish Government Specific Grant: - Capital Grant 1.652 0.000 - New Build 24.726 12.513 - Open Market Purchase Scheme 6.000 2.651 - Mortgage to Rent 0.120 0.060 Climate Emergency Fund 0.200 0.000 Other Income 0.000 0.206 87.740 63.563 29
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Appendix B (Page 1) HOUSING CAPITAL PROGRAMME 2025/2026 EXECUTIVE SUMMARY PERIOD ENDED 20 FEBRUARY 2026 Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Programme Status Projects Complete - 9 13 15 19 24 29 30 36 40 43 45 - - Projects on Programme - 100 104 106 110 98 92 98 92 86 90 84 - - Projects Behind Programme - 5 2 0 0 1 1 1 3 2 1 2 - - Projects Altered Brief/Programme - 1 3 6 0 5 6 1 1 4 1 4 - - Projects Held - 16 17 17 16 20 20 18 12 12 13 13 - - - 131 139 144 145 148 148 148 144 144 148 148 0 0 Project Status Design Feasibility - 34 40 43 40 37 36 33 25 25 27 26 - - Sketch Design - 6 5 2 1 1 1 1 1 1 1 1 - - Detailed Design - 2 2 1 2 2 2 2 1 1 1 0 - - Production Information - 18 17 21 21 20 19 19 16 12 12 12 - - Tendering - 20 23 23 23 27 27 23 25 23 22 21 - - On Site - 42 39 39 39 37 34 40 40 42 42 43 - - Complete - 9 13 15 19 24 29 30 36 40 43 45 - - - 131 139 144 145 148 148 148 144 144 148 148 0 0 30
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Appendix B (Page 2) Housing Capital Programme 2025/2026 Build Variance Explanations Project Name Status Variance Explanation Stonefield Bin Stores Phase 3 - Demolish Outhouses and Replace With Bin Cages Behind Programme The programme of works is behind due to awaiting Contractor Health and Safety vetting to conclude. Etterick Wynd, Blantyre - Retaining Wall Repairs Behind Programme The programme of works is behind as structural integrity issues have caused issues with design and subsequent construction. 31
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1 2 3 4 5 6 7 8 9 10 11 12 13 14 Original Budget 25/26 0 2.462 7.801 14.379 19.032 27.525 33.147 39.407 45.148 52.315 56.18 63.563 69.702 85.948 Revised Budget 25/26 0 2.462 7.801 14.379 19.032 27.525 33.147 39.407 45.148 52.315 56.18 63.563 69.83 87.74 Actual 25/26 0 2.462 7.801 14.379 19.032 27.525 33.147 39.407 45.148 52.315 56.18 63.563 0 0 0 10 20 30 40 50 60 70 80 90 100 £ Millions HRA Capital Expenditure Profile Graph 25/26 32
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 30 April 2026 Report by: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget Monitoring for Period 12 - 1 April 2025 to 20 February 2026 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] advise the members of the Financial Resources Scrutiny Forum of the forecast for the year to 31 March 2026 for the Council’s General Fund Revenue Account and Housing Revenue Account, and the actual spend position for the period 1 April 2025 to 20 February 2026 [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s):- [recs] (1) that the Council’s breakeven probable outturn position after Transfers to Reserves (section 4), be noted; (2) that the current forecast on the General Fund Revenue Account for 2025/2026 (section 5.1), and the actual spend as at 20 February 2026 (section 5.4 and Appendices 1 and 2), be noted; (3) that the projected breakeven position on the Housing Revenue Account for 2025/2026, and the actual spend as at 20 February 2026 (section 6 and Appendix 3 of the report), be noted. 3. Background 3.1. This overview report will summarise the previously reported 2025/2026 Probable Outturn position for the Council’s General Revenue Account to 31 March 2026. An Executive Summary is provided in section 4 outlining the detail of the General Fund outturn position including details of proposed transfers to Reserves. An update on the projected outturn for 2025/2026 for both the Council’s General Fund (section 5) and for the Housing Revenue Account (section 6) is also provided. 4. Executive Summary – 2025/2026 General Services Probable Outturn 4.1. As reported previously, the 2025/2026 probable outturn position for the General Fund presented an underspend of £3.579 million. This underspend is after the previously identified / approved Transfers to Reserves (£38.108 million) and the proposed Transfers to Reserves (£16.339 million) that were subsequently approved by the Executive Committee in February 2026. 5 33
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4.2. In terms of the £3.579 million, the following was agreed by Committee (Executive, 4 February 2026):- • that £1.000 million be transferred to reserves to support the Marmot initiative. • that £0.040 million be set aside to support the continuation of the Winter Wishes programme. • that £0.100 million be transferred to reserves for Commercial Feasibility costs. • that £0.400 million be set aside to augment the external medium grants allocation available for the next two years beyond 2026/2027. • that £0.300 million be allocated to Heat Network / Decarbonisation projects. • that the remaining £1.739 million underspend be transferred to reserves for budget considerations in future years. 5. 2025/2026 General Services Probable Outturn – Resources and Corporate Lines 5.1. Total Resource Position: The forecast position before and after Transfers to Reserves is shown in Appendices 1 and 2. The position presented in Appendix 2 reflects the previously reported probable outturn underspend of £3.579 million as a Transfer to Reserves (section 4.2). This is in line with the probable outturn reported to Executive Committee on 4 February 2026. 5.2. Financial monitoring against the reported probable outturn position continues across all Resources as we approach the financial year end. Any movement from the probable outturn position will be reported as part of the year end position. This may include further proposed transfers to reserves if any committed monies have not been spent in year. 5.3. Local Government Finance Order: Following the draft Local Government Settlement in January, the Scottish Government have now issued the Local Government Finance Order on 26 February 2026. This is the final notification of funding following the budget process at Scottish Government. As well as advising of the 2026/2027 Local Government Settlement, the document also provided formal confirmation of a number of Revenue grant redeterminations for financial year 2025/2026. There were no changes to either the 2026/2027 Settlement or 2025/2026 redeterminations from the indicative figures previously provided and reported to Committee and Council. 5.4. Clydeplan: The Joint Committee of the Glasgow and the Clyde Valley Strategic Development Planning Authority, known as Clydeplan, was formally terminated on 31 March 2025. The Council are due to receive a share of the reserves that have been accumulated (£0.032 million). It will be proposed at year end to utilise this funding for IT development upgrades to planning and building standards performance systems, once all agreements have been reached with member authorities. 6. Housing Revenue Account Position 6.1. Appendix 3 also shows the forecast position for the financial year. The Appendix shows a break-even position for the Housing Revenue Account. 6.2. This breakeven position includes a higher than budgeted Transfer from Reserves (£0.287 million greater than budgeted). The detail is shown in Appendix 3 with variance explanations across subjective categories and includes spend on the new Housing Management system introduced this year. 34
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7. Employee Implications 7.1. None. 8. Financial Implications 8.1. As detailed in sections 4 to 6 of the report. 9. Climate Change, Sustainability and Environmental Implications 9.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 10. Other Implications 10.1. The main risk associated with the Council’s Revenue Budget is that there is an overspend. The risk has been assessed as low given the detailed budget management applied across the Resources. The risk is managed through four weekly Budget Monitoring Meetings at which any variance is analysed. In addition, the probable outturn exercise ensures early warning for corrective action to be taken where appropriate. 11. Integrated Impact Assessment and Consultation Requirements 11.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and, therefore, no impact assessment is required. 11.2. There is also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director (Finance and Corporate Resources) 13 April 2026 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Financial Ledger and budget monitoring results to 20 February 2026 Contact for Further Information If you would like to inspect the background papers or want further information, please contact: Lorraine O'Hagan, Head of Finance (Strategy) Ext: 5637 (Tel: 01698 455637) E-mail: lorraine.o'hagan@southlanarkshire.gov.uk 35
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Note: While the Year to Date Actual at period 12 presents a net surplus position (£81.052m), this is timing only. The forecast outturn before transfers to reserves shows an underspend of £19.918 million. Appendix 1 Before Transfers to Reserves Revised Projected Projected % Note Year to Date Annual Outturn Outturn Actual Budget Variance Resources: £m £m £m £m Community and Enterprise Resources 131.066 129.600 1.466 1.12% 106.667 Facilities Waste and Grounds 79.332 78.570 0.762 0.96% 63.095 Leisure and Culture 20.090 20.062 0.028 0.14% 19.099 Planning and Regulatory Services 5.235 4.224 1.011 19.31% 3.221 Enterprise and Sustainable Development 6.658 7.262 (0.604) (9.07%) 7.411 Roads, Transportation and Fleet 19.751 19.482 0.269 1.36% 13.841 Education Resources 502.289 501.811 0.478 0.10% 451.717 Education 502.289 501.811 0.478 0.10% 451.717 Finance and Corporate Resources 44.456 43.578 0.878 1.97% 45.040 Finance Services - Strategy 2.311 2.317 (0.006) (0.26%) 3.471 Finance Services - Transactions 18.955 17.981 0.974 5.14% 15.131 Audit and Compliance Services 0.363 0.345 0.018 4.96% 0.430 Information Technology Services 8.512 8.650 (0.138) (1.62%) 11.328 Communications and Strategy Services 2.530 2.307 0.223 8.81% 2.402 Administration and Licensing Services 4.985 5.003 (0.018) (0.36%) 5.299 Personnel Services 6.800 6.975 (0.175) (2.57%) 6.979 Housing & Technical Resources 18.941 18.818 0.123 0.65% 18.747 Housing Services 8.289 8.055 0.234 2.82% 8.382 Property Services 10.652 10.763 (0.111) (1.04%) 10.365 Social Work Resources 251.967 247.622 4.345 1.72% 214.019 Performance and Support Services 6.187 5.879 0.308 4.98% 4.595 Children and Families 52.740 50.635 2.105 3.99% 43.305 Adults and Older People 192.159 190.909 1.250 0.65% 165.830 Justice and Substance Misuse 0.881 0.199 0.682 77.41% 0.289 Joint Boards 1.629 1.629 0.000 0.00% 1.504 950.348 943.058 7.290 0.77% 837.694 Revised Projected Projected Year to Date Annual Outturn Outturn Actual Budget Variance Summary: £m £m £m £m Resources Total 950.348 943.058 7.290 0.77% 837.694 CFCR 2.279 2.279 0.000 0.00% 0.000 Loan Charges 37.249 34.790 2.459 6.60% 0.000 Corporate Items (3.824) (13.663) 9.839 (257.30%) 0.267 Loans Fund Review - T/f to Reserves 13.349 13.349 0.000 0.00% 0.000 Teacher Numbers - T/f to Reserves 4.200 4.200 0.000 0.00% 0.000 2025/2026 Investments - T/f to Reserves 13.859 13.859 0.000 0.00% 0.000 Waste and Recycling Services - T/f to Reserves 2.200 2.200 0.000 0.00% 0.000 Budget Strategy - T/f to Reserves 4.500 4.500 0.000 0.00% 0.000 Outturn Underspend - T/f to Reserves 0.000 0.000 0.000 0.00% 0.000 Total Expenditure 1,024.160 1,004.572 19.588 1.91% 837.961 Council Tax 196.599 196.929 0.330 0.17% 181.781 Less: Council Tax Reduction Scheme (24.776) (24.776) 0.000 0.00% (22.870) 171.823 172.153 0.330 0.19% 158.911 General Revenue Grant 452.334 452.334 0.000 0.00% 417.539 Non Domestic Rates 371.110 371.110 0.000 0.00% 342.563 Transfer from Reserves 28.893 28.893 0.000 0.00% 0.000 Total Income 1,024.160 1,024.490 0.330 0.03% 919.013 Net Expenditure 0.000 (19.918) 19.918 0.00% (81.052) Period Ended 20 February 2026 (No.12) Revenue Budget Monitoring Report SOUTH LANARKSHIRE COUNCIL 36
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Note: While the Year to Date Actual at period 12 presents a net surplus position (£81.052m), this is timing only. The forecast outturn after transfers to reserves shows a breakeven position. Appendix 2 After Transfers to Reserves Revised Projected Projected % Note Year to Date Annual Outturn Outturn Actual Budget Variance Resources: £m £m £m £m Community and Enterprise Resources 131.066 130.718 0.348 0.27% 106.667 Facilities Waste and Grounds 79.332 79.010 0.322 0.41% 63.095 Leisure and Culture 20.090 20.126 (0.036) (0.18%) 19.099 Planning and Regulatory Services 5.235 4.397 0.838 16.01% 3.221 Enterprise and Sustainable Development 6.658 7.414 (0.756) (11.35%) 7.411 Roads, Transportation and Fleet 19.751 19.771 (0.020) (0.10%) 13.841 Education Resources 502.289 502.289 0.000 0.00% 451.717 Education 502.289 502.289 0.000 0.00% 451.717 Finance and Corporate Resources 44.456 43.878 0.578 1.30% 45.040 Finance Services - Strategy 2.311 2.343 (0.032) (1.38%) 3.471 Finance Services - Transactions 18.955 18.401 0.554 2.92% 15.131 Audit and Compliance Services 0.363 0.345 0.018 4.96% 0.430 Information Technology Services 8.512 8.614 (0.102) (1.20%) 11.328 Communications and Strategy Services 2.530 2.296 0.234 9.25% 2.402 Administration and Licensing Services 4.985 4.964 0.021 0.42% 5.299 Personnel Services 6.800 6.915 (0.115) (1.69%) 6.979 Housing & Technical Resources 18.941 18.941 0.000 0.00% 18.747 Housing Services 8.289 8.229 0.060 0.72% 8.382 Property Services 10.652 10.712 (0.060) (0.56%) 10.365 Social Work Resources 251.967 251.967 0.000 0.00% 214.019 Performance and Support Services 6.187 5.899 0.288 4.65% 4.595 Children and Families 52.740 53.730 (0.990) (1.88%) 43.305 Adults and Older People 192.159 192.159 0.000 0.00% 165.830 Justice and Substance Misuse 0.881 0.179 0.702 79.68% 0.289 Joint Boards 1.629 1.629 0.000 0.00% 1.504 950.348 949.422 0.926 0.10% 837.694 Revised Projected Projected Year to Date Annual Outturn Outturn Actual Budget Variance Summary: £m £m £m £m Resources Total 950.348 949.422 0.926 0.10% 837.694 CFCR 2.279 2.279 0.000 0.00% 0.000 Loan Charges 37.249 35.148 2.101 5.64% 0.000 Corporate Items (3.824) (4.246) 0.422 (11.04%) 0.267 Loans Fund Review - T/f to Reserves 13.349 13.349 0.000 0.00% 0.000 Teacher Numbers - T/f to Reserves 4.200 4.200 0.000 0.00% 0.000 2025/2026 Investments - T/f to Reserves 13.859 13.859 0.000 0.00% 0.000 Waste and Recycling Services - T/f to Reserves 2.200 2.200 0.000 0.00% 0.000 Budget Strategy - T/f to Reserves 4.500 4.500 0.000 0.00% 0.000 Outturn Underspend - T/f to Reserves 0.000 3.579 (3.579) 0.00% 0.000 Total Expenditure 1,024.160 1,024.290 (0.130) (0.01%) 837.961 Council Tax 196.599 196.729 0.130 0.07% 181.781 Less: Council Tax Reduction Scheme (24.776) (24.776) 0.000 0.00% (22.870) 171.823 171.953 0.130 0.08% 158.911 General Revenue Grant 452.334 452.334 0.000 0.00% 417.539 Non Domestic Rates 371.110 371.110 0.000 0.00% 342.563 Transfer from Reserves 28.893 28.893 0.000 0.00% 0.000 Total Income 1,024.160 1,024.290 0.130 0.01% 919.013 Net Expenditure 0.000 0.000 0.000 0.00% (81.052) SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 20 February 2026 (No.12) 37
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Variance Explanations 1. Employee Costs The underspend in employee costs is due to vacancies within the service that continue to be actively recruited. 2. Property Costs The forecast underspend is due to the net effect of underspends in void rent loss and ground maintenance charges partially offset by greater than budgeted contract cleaning. 3. Supplies & Services The forecast overspend is mainly due to spend on IT equipment costs this financial year. 4. Administration Costs The forecast underspend is mainly due to lower than anticipated telephone and postage costs in the financial year. 5. Payment to Other Bodies Payments to Other Bodies are overspent due to spend on IT systems this financial year. 6. Income Income is under recovered mainly due to lower than budgeted income from laundry. Appendix 3 Revised Projected Projected Year to Date Annual Outturn Outturn % Note Actual Budget Variance Budget Category £m £m £m £m Employee Costs 15.360 15.282 0.078 0.51% 1 13.324 Property Costs 62.592 62.123 0.469 0.75% 2 43.937 Supplies and Services 0.479 0.537 (0.058) (12.11%) 3 0.142 Transport and Plant 0.195 0.234 (0.039) (20.00%) 0.146 Administration 5.604 5.571 0.033 0.59% 4 0.411 Payment to Other Bodies 3.271 3.669 (0.398) (12.17%) 5 2.374 Payment to Contractors 0.100 0.100 0.000 0.00% 0.080 Transfer Payments 0.000 0.000 0.000 0.00% 0.000 Financing Charges 35.700 35.731 (0.031) 0.00% 31.247 Total Controllable Exp. 123.301 123.247 0.054 0.04% 91.661 Total Controllable Inc. (133.819) (133.806) (0.013) 0.01% 6 (110.995) Transfer to/(from) Balance Sheet (4.076) (4.035) (0.041) 1.01% 0.000 Net Controllable Exp. (14.594) (14.594) 0.000 0.00% (19.334) Loan Charges 14.594 14.594 0.000 0.00% 0.000 Net Controllable Exp. 0.000 0.000 0.000 0.00% (19.334) SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 20 February 2026 (No.12) Housing Revenue Account 38
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 30 April 2026 Report by: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget 2025/2026 - Detailed Resource Analysis 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] update members of the Financial Resources Scrutiny Forum on the Council’s revenue budget for 2025/2026 [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s):- [recs] (1) that the 2025/2026 detailed financial analysis for each of the individual Resources and the Housing Revenue Account, be noted. 1recs] 3. Background 3.1. The individual reports attached provide detailed information on each of the Resource Revenue Budgets for the period to 20 February 2026. The detailed papers cover the General Services and also the Housing Revenue Account. 3.2. The following information is provided for each Resource and the Housing Revenue Account:- an Executive Summary showing the top-level position details of the most significant variances across Subjective headings and across Services a line-by-line trend analysis of the total Resource expenditure and income across Subjective headings 3.3. These are shown in Appendices A to F attached. 4. Employee Implications 4.1. None. 5. Financial Implications 5.1. As detailed in each of the individual Resource papers. 6. Climate Change, Sustainability and Environmental Implications 6.1. There are no implications for climate change, sustainability, or the environment in terms of the information contained in this report. 6 39
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7. Other Implications 7.1. The main risk associated with the Council’s Revenue Budget is that there is an overspend. The risk has been assessed as low given the detailed budget management applied across the Resources. The risk is managed through four weekly Budget Monitoring Meetings at which any variance is analysed. In addition, the probable outturn exercise ensures early warning for corrective action to be taken where appropriate. 8. Integrated Impact Assessment and Consultation Arrangements 8.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function, or strategy and therefore no impact assessment is required. 8.2. There is also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director (Finance and Corporate Resources) 13 April 2026 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Revenue Ledger prints to 20 February 2026 Contact for Further Information If you would like to inspect the background papers or want further information, please contact: Lorraine O'Hagan, Head of Finance (Strategy) Ext: 5637 (Tel: 01698 455637) E-mail: lorraine.o'hagan@southlanarkshire.gov.uk 40
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Appendix A South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 20 February 2026 (No.12) Community and Enterprise Resources Committee Revised Annual Projected Projected Outturn % Note Year to Date Budget Outturn Variance Actual Service Departments :- £m £m £m £m Facilities, Waste and Grounds 79.332 78.570 0.762 0.96% 63.095 Leisure and Culture 20.090 20.062 0.028 0.14% 19.099 Planning and Regulatory Services 5.235 4.224 1.011 19.31% 3.221 Enterprise and Sustainable Development 6.658 7.262 (0.604) (9.07%) 7.411 Roads, Transportation and Fleet 19.751 19.482 0.269 1.36% 13.841 Total Community and Enterprise Resources 131.066 129.600 1.466 1.12% 106.667 6 41
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Community and Enterprise Resources Variance Analysis 2025/26 (Period 12) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 4,991k under APT&C Basic/ Superannuation/ National Insurance - 6,041k under Facilities, Waste and Grounds Services - 4,247k under The variances are mainly due to vacant posts with recruitment currently being progressed. Planning and Regulatory Services - 469k under Enterprise and Sustainable Development - 287k under Roads, Transportation and Fleet Services - 1,038k under Overtime - (1,021k) over Facilities, Waste and Grounds Services - (988k) over The projected overtime overspend within Waste reflects the distribution of new food/garden bins in the Clydesdale area and the covering of vacant posts within the service. The projected overtime overspend within Facilities, Grounds and Streets is due to vacancies within the services. It is anticipated that costs will be offset against basic pay (above). 42
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Roads, Transportation and Fleet Services - (47k) over The projected overtime overspend within Fleet is due to vacancies within the services. This is partially offset by an underspend on overtime within Roads. Pension Increases - (61k) over Facilities, Waste and Grounds Services - (14k) over The forecast overspend relates to the ongoing cost of early retirals. Planning and Regulatory Services - (74k) over Enterprise and Sustainable Development - (2k) over Roads, Transportation and Fleet Services - 29k under The forecast overspend relates to the ongoing cost of early retirals. The forecast overspend relates to the ongoing cost of early retirals. The forecast underspend relates to a reduction in the cost of early retirals. 43
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (1,350k) over Rates - 95k under Facilities, Waste and Grounds Services - 77k under The underspend is mainly due to rates relief for the former CA site Muttonhole Road. Repairs and Maintenance Internal - (462k) over Facilities, Waste and Grounds Services - (29k) over Roads, Transportation and Fleet Services - (112k) over The overspend is mainly due to repair work undertaken at Forrest Street. The overspend is mainly due to anticipated repairs costs for Roads depots being higher than budget. Enterprise and Sustainable Development - (321k) over The anticipated overspend is due to costs in excess of provision for Hamilton Towers dilapidations. Repairs and Maintenance External - (37k) over Facilities, Waste and Grounds Services - (11k) over Planning and Regulatory Services - 11k under Enterprise and Sustainable Development - (22k) over The overspend is mainly due to repair work undertaken at Forrest Street. The forecast is predicting less spend on repairs and maintenance costs within Planning. The anticipated overspend is due to costs in excess of provision for Hamilton Towers dilapidations. 44
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Roads, Transportation and Fleet Services - (15k) over The overspend is mainly due to anticipated repairs costs for Roads depots being higher than budget. Electricity Contract - 213k under Facilities, Waste and Grounds Services - 192k under Enterprise and Sustainable Development - 21k under The predicted underspend is within Amenity Services and is due to costs being less than budget. The predicted underspend is within Economic Development and is due to costs being less than budget. Gas - 15k under Facilities, Waste and Grounds Services - 16k under The predicted underspend is within Amenity Services and is due to costs being less than budget. Cleaning & Janitorial Supplies and Equipment - (316k) over Facilities, Waste and Grounds Services - (319k) over The projected overspend relates to an increase in costs for cleaning materials within Facilities Management. Health & Hygiene - (94k) over Facilities, Waste and Grounds Services - (94k) over The projected overspend is within FACS and relates to the purchase of healthy & hygiene materials. 45
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Refuse Uplift - (95k) over Facilities, Waste and Grounds Services - (95k) over The projected overspend relates to greater than budgeted costs for Refuse Uplifts within Facilities Management. Other Property Costs - (608k) over Facilities, Waste and Grounds Services - (559k) over Enterprise and Sustainable Development - (65k) over The overspend relates to costs for enabling works being carried out at Forrest Street. The overspend mainly relates to costs for the upgrade of the 8th floor Council Offices in respect of Amenity Staff transfer. Supplies and Services (2,350k) over Computer Equipment Purchase - (368k) over Facilities, Waste and Grounds Services - (146k) over Planning and Regulatory Services - (38k) over The overspend is within Facilities and relates to additional laptops required by the service. This projected overspend mainly relates to the greater than budgeted costs on the IT system upgrade for IDOX within Planning & Building Standards. Roads, Transportation and Fleet Services - (179k) over This projected overspend mainly relates to increased costs for annual subscriptions for Computer Licenses within Roads. 46
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) Equipment, Apparatus & Tools - 278k under Facilities, Waste and Grounds Services - 299k under. Roads, Transportation and Fleet Services - (22k) over The projected underspend relates to costs on purchase and repairs on equipment for catering and cleaning within Facilities Management. The overspend is for equipment costs associated with the workshop. Materials - (2,096k) over Roads, Transportation and Fleet Services - (2,053k) over The overspend is within Roads and relates to a greater spend on materials due to increased levels of work on roads maintenance. Food Purchases - (223k) over Facilities, Waste and Grounds Services - (223k) over The overspend within Facilities relates to rising costs in food. Protective Clothing - (150k) over Facilities, Waste and Grounds Services - (140k) over The overspend is within Facilities, Grounds and Waste and is for PPE required within the Services. Other Supplies and Services - 243k under Facilities, Waste and Grounds Services - 255k under The underspend is due to less spend on other equipment in catering within FACS. 47
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (1,792k) over Purchase of Vehicles - (709k) over Facilities, Waste and Grounds Services - (700k) over The forecast overspend relates to vehicles due to be purchased within Grounds. Fleet Services - Drivers - (42k) over Roads, Transportation and Fleet - (42k) over The forecast overspend is due to an increased charge from Fleet to cover Road's PSA service. Fleet Services - Fuel - (522k) over Facilities, Waste and Grounds Services - (26k) over Roads, Transportation and Fleet - (497k) over The overspend is within Grounds and relates to EV charging costs. The projected overspend is due to fuel costs being higher than budgeted. This is offset by an over recovery in income. Fleet Services Vehicle Hires - 39k under Facilities, Waste and Grounds Services - 8k under Roads, Transportation and Fleet - 33k under The underspend is due to a reduction in the number of vehicles being returned during the year. The underspend is due to a reduction in the number of Fleet vehicles being returned to the hire company requiring repair during the year. 48
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Subjective Head Variance Subjective line Service / amount Explanation Transport & Plant (cont.) Pool Car Rental - (7k) over Facilities, Waste and Grounds Services - 8k under Planning and Regulatory Services - (16k) over The underspend is due to less demand for Pool Cars within Waste. This projected overspend is due to a greater demand than the budget set for the hire of Pool Cars within Planning. Pool Car Fuel - 19k under Planning and Regulatory Services - 16k under The projected underspend is due to Pool Cars now being mostly electric. Other Transport Costs - 29k under Roads, Transportation and Fleet - 26k under The underspend is in the main due to costs for telematics being less than budget. Licences - (108k) over Roads, Transportation and Fleet - (108k) over The overspend is due to costs for licences and MOT certificates being higher than budget, this is offset by an over recovery in income. Fleet Services Repairs - Outside Repairs - (350k) over Roads, Transportation and Fleet - (350k) over The projected overspend is mainly due to higher than anticipated expenditure on outside repairs within Fleet Services. This is partially offset by income for rechargeable works. 49
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Subjective Head Variance Subjective line Service / amount Explanation Transport & Plant (cont.) Fleet Services Repairs - Materials - (256k) over Roads, Transportation and Fleet - (256k) over The projected overspend is due to higher than budgeted costs for materials and spares within Fleet Services. Fleet Services Repairs - Tyres - (165k) over Roads, Transportation and Fleet - (165k) over The projected overspend is due to higher than budgeted costs for tyres. Vehicle Maintenance - (511k) over Facilities, Waste and Grounds Services - (295k) over This projected overspend is due to higher than budgeted charges for routine maintenance within Grounds and Waste. Roads, Transportation and Fleet - (218k) over This projected overspend is due to higher than budgeted charges for routine maintenance within Fleet and Roads. Vehicle Asset Modification - (142k) over Facilities, Waste and Grounds Services - (171k) over The projected overspend mainly relates to the installation of air conditioning into Refuse collection vehicles, in respect of health and safety. 50
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Subjective Head Variance Subjective line Service / amount Explanation Transport & Plant (cont.) Fleet Service Charges - Vehicle Leasing - 218k under Facilities, Waste and Grounds Services - 182k under Roads, Transportation and Fleet - 27k under The underspend is within Grounds and relates to the number of vehicles currently on lease being less than budget. This is offset by an overspend on hire costs. This projected underspend mainly relates to EV vehicles that were previously on lease now being on contract hire, buses being returned by Fleet Services and pool cars being transferred to Social Work. Fleet Service Charges - Hired Vehicles/ Contract Hires - 198k under Facilities, Waste and Grounds Services - (222k) over Roads, Transportation and Fleet - 425k under This projected overspend is due to higher than budgeted charges for external hires within Grounds and Waste. The projected underspend is mainly due to the lower level of demand for hires for carrying out road and lighting works. Fleet Service Charges - Road Fund Licences - 30k under Facilities, Waste and Grounds Services - 14k under The projected underspend is due to a decrease in RFL costs for vehicles being replaced by electric vehicles which incur a lower charge. 51
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont.) Roads, Transportation and Fleet - 15k under The projected underspend is mainly within Fleet and is due to a decrease in RFL costs for vehicles being replaced by electric vehicles which incur a lower charge. Fleet Service Charges - Fuel - 456k under Facilities, Waste and Grounds Services - 247k under Roads, Transportation and Fleet - 202k under The forecasted underspend is in the main due to an increase in the number of electric vehicles within the service, meaning less fuel is required, this is offset by an overspend in EV fuel costs above. The forecast underspend is mainly due to less utilisation of fleet vehicles and plant within the Construction Unit. Admin Costs (183k) over Printing & Stationery - (32k) over Facilities, Waste and Grounds Services - (56k) over Enterprise & Sustainable Development - 15k under The overspend is within Facilities and relates to menu development costs and food and garden licences. The underspend is mainly within Support, where there is a reduction in requirement for printing and stationery. 52
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Subjective Head Variance Subjective line Service / amount Explanation Admin Costs (cont.) Telephones - 39k under Facilities, Waste and Grounds Services - 15k under The underspend within all services is due to less telephones being required in the offices. Planning and Regulatory Services - 11k under Enterprise & Sustainable Development - 15k under Mobile Phones - (15k) over Postages - (22k) over Facilities, Waste and Grounds Services - (5k) over Enterprise & Sustainable Development - (10k) over Planning and Regulatory Services - (12k) over Roads, Transportation and Fleet - (8k) over The overspend is due to the requirement for mobile phones increasing, this is offset by an underspend in telephones within all services. The forecast anticipates a greater demand on postal services for notification of Planning applications. The forecast anticipates a greater demand on postal services for notification of works to residents. 53
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Subjective Head Variance Subjective line Service / amount Explanation Admin Costs (cont.) Membership Fees - (17k) over Medical Costs - (51k) over Legal Expenses - (26k) over Internet Agency Fees - (16k) over Training - (32k) over Facilities, Waste and Grounds Services - (12k) over Facilities, Waste and Grounds Services - (42k) over Roads, Transportation and Fleet - (10k) over Planning and Regulatory Services - (16k) over Facilities, Waste and Grounds Services - (16k) over Facilities, Waste and Grounds Services - (15k) over Roads, Transportation and Fleet - (5k) over The overspend is within Grounds and relates to Standpipe Licence costs. The overspend reflects a higher than anticipated level of medical referrals due to staff absence levels. The forecast overspend mainly relates to Reporter costs in respect of the Local Plan. The overspend within Facilities is in relation to payments made for the Parent Pay system. The overspend relates to greater than budgeted costs for statutory training within the services. The overspend relates to greater than budgeted costs for statutory training within the Roads service. 54
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies (555k) over Payments to Other Bodies - (704k) over Enterprise and Sustainable Development - (621k) over The anticipated overspend is due to higher than budgeted costs for Christmas switch on events and payments made through Employability in respect of No One Left Behind and Tackling child Poverty. Leisure - 20k under Roads, Transportation and Fleet - (115k) over The forecast underspend is due to the annual Fireworks Display at Strathclyde Park not being held this year, due to ongoing upgrades at Strathclyde Park. The forecast overspend is due to charges greater than budget from WoSLA, the weather forecasts for Winter. Activities Programme - 167k under Enterprise and Sustainable Development - 167k under The anticipated underspend is due to lower than budgeted costs through Employability in respect of No One Left Behind Training, which is offset by a reduction of income. 55
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (4,649k) over Payment to Trading Services - (2,787k) Enterprise and Sustainable Development - (40k) over Roads, Transportation and Fleet - (2,744k) over The forecast overspend includes for outstanding spend on railings and doors in respect of Rutherglen 900. The forecast overspend is mainly due to higher than budgeted costs for winter and additional costs for reactive maintenance of carriageways and increased use of specialist contractors within the Construction Unit. Payment to Contractors - (1,861k) over Facilities, Waste and Grounds Services - (273k) over Planning and Regulatory Services - (111k) over The projected overspend within Streets relates to running costs associated with the crematorium and cemeteries and overspend on the disposal of general waste within the CA Sites. The projected overspend relates to the increased contract rates for the kennelling of stray dogs, house clearances and pest control within Environmental Services. 56
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (cont.) Roads, Transportation and Fleet - (1,477k) over This projected overspend is mainly the effect of an increased spend on bridge repairs and statutory inspections within Structures, along with increased contract costs within the Traffic Section on traffic lights. Financing Charges (16k) over I.T. Equipment Leasing Contract - (16k) over Facilities, Waste and Grounds Services - (7k) over Enterprise and Sustainable Development - (£15k) over Planning and Regulatory Services - 10k under The forecast overspend is due to higher than budgeted costs for IT leasing within Facilities and Amenity. The forecast overspend is due to higher than budgeted costs for IT leasing within Support Services. The forecast underspend is due to lower than budgeted costs for IT leasing within Environmental Services. 57
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Subjective Head Variance Subjective line Service / amount Explanation Income 7,370 over recovered Contributions from Other Bodies - (54k) under recovered Facilities, Waste and Grounds Services - 130k over recovered Enterprise & Sustainable Development - (188k) under recovered The predicted over recovery is in the main due to rebates received from Brakes within Facilities. The predicted under recovery is mainly within employability where the reduction in income reflects the underspends within this service overall as is income recovered through Business Support. Sales - 482k over recovered Facilities, Waste and Grounds Services - 93k over recovered Roads, Transportation and Fleet - 389k over recovered The predicted over recovery is due to income received from vending machines and an over recovery within Corporate Catering. This is partially offset by an under recovery in school meal income. The over recovery mainly relates to higher than anticipated income from skip permits, road closures and Inspection fees within Roads General. 58
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Fees and Charges - General - 183k over recovered Facilities, Waste and Grounds Services - (364k) under recovered Planning and Regulatory Services - 721k over recovered Roads, Transportation and Fleet - (174k) under recovered The projected under recovery is due to lower than budgeted income from care of gardens within grounds services and income received for burials being less than budget within streets services. These are partially offset by a greater demand for special uplifts within Waste. The forecast over recovery is mainly due to increased fees for planning applications. The projected under recovery is due to less than budgeted Construction Consent income within Roads. Fees and Charges - Dept of the Authority - 339k over recovered Facilities, Waste and Grounds Services - 219k over recovered The projected over recovery is due to an increase in additional service requests to Waste services from Housing and Technical Resources for additional bin uplifts as well as an increase in income for Street Cleansing. This is partially offset by a loss of income within Facilities due to the closure of Red Deer. 59
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Roads, Transportation and Fleet - 100k over recovered The over recovery within Fleet is in the mainly due to income received for EV electricity usage. This partially offsets the overspend in Transport & Plant. Fleet Services - 947k over recovered Roads, Transportation and Fleet - 947k over recovered The forecast over recovery is in relation to income for fuel which offsets the overspend within Transport & Plant, as well as over recoveries on vehicle maintenance, RFL's, casual and hire management fee. Other Income - 22k - over recovered Facilities, Waste and Grounds Services - (14k) under recovered The projected under recovery is mainly within Grounds and relates to grounds maintenance work. Enterprise & Sustainable Development - 154k over recovered Roads, Transportation and Fleet - (119k) under recovered The projected over recovery is mainly due to the provision for the dilapidations of Hamilton Towers within Property Development. The projected under recovery is due to income for leasing management fee and pool cars being less than budget. 60
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Recharges - Departments of the Authority - 5,379k over recovered Facilities, Waste and Grounds Services - (339k) under recovered Roads, Transportation and Fleet - 5,718k over recovered The under recovery is within Grounds and mainly relates to Adoption Monies not being drawn down and a reduction in additional cleaning requests within facilities. The over recovery is due to employee recharges within Fleet and income recovered from Capital works within the Roads Construction Unit. * The underlined variances represent new variances since the last report. 61
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South Lanarkshire Council Period 7 Period 7 Period 10 Period 10 Period 11 Period 11 Revised Period 12Period 12Period 12 Community & Enterprise Resources Summary Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (ProjectedVariance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) Outturn) 25/26 Outturn) EMPLOYEE COSTS TEACHERS BASIC 0 0 1 (1) 1 (1) 0 1 0 0 APT & C BASIC 83,976 3,410 80,096 5,720 80,030 5,872 85,891 69,484 80,720 5,171 APT & C OVERTIME 2,553 (1,213) 2,473 (1,172) 2,486 (1,185) 1,301 2,110 2,322 (1,021) APT & C SUPERANNUATION 5,483 286 4,926 757 4,923 766 5,662 4,372 4,921 741 APT & C NIC 9,698 274 9,799 68 9,788 89 9,915 8,453 9,786 129 MANUAL WORKERS BASIC 0 0 0 0 0 0 0 (4) 0 0 MANUAL SESSIONAL STAFF BASIC 2,054 0 2,054 0 2,054 0 2,054 2,135 2,054 0 MANUAL SESSIONAL STAFF OVERTIME 0 0 0 0 0 0 0 36 0 0 MANUAL SESSIONAL STAFF SUPERANNUATION 161 0 161 0 161 0 161 90 161 0 MANUAL SESSIONAL STAFF NIC 181 0 181 0 181 0 181 232 181 0 TRAVEL AND SUBSISTENCE 104 0 70 39 70 39 109 69 70 39 OTHER EMPLOYEE COSTS 207 (20) 193 (6) 193 (6) 187 24 193 (6) PENSION INCREASES 1,219 (105) 1,164 (46) 1,179 (61) 1,118 1,066 1,179 (61) STRAIN ON THE FUND 0 0 2 (2) 2 (2) 0 2 2 (2) COST LABOUR ALLOCATION (64) 0 (65) 1 (65) 1 (64) (65) (65) 1 EMPLOYEE COSTS 105,572 2,632 101,055 5,358 101,003 5,512 106,515 88,005 101,524 4,991 PROPERTY COSTS RATES 1,201 (85) 1,120 (4) 1,018 98 1,116 1,016 1,021 95 SCOTTISH WATER - UNMETERED CHARGES 8 0 5 3 5 3 8 0 5 3 SCOTTISH WATER - METERED CHARGES 174 0 189 (13) 189 (13) 176 158 197 (21) RENT 222 (21) 219 (5) 220 (5) 215 138 220 (5) SERVICE CHARGE 42 0 51 (9) 51 (9) 42 37 51 (9) FACTORING CHARGES 26 (10) 27 (12) 27 (12) 15 27 27 (12) PROPERTY INSURANCE 288 0 301 7 301 7 308 280 301 7 SECURITY COSTS 55 (3) 36 16 36 16 52 6 36 16 GROUND MAINTENANCE 8 0 12 (4) 12 (4) 8 15 12 (4) GROUNDS MAINTENANCE ADDITIONAL WORKS 10 (10) 19 (19) 19 (19) 0 41 45 (45) REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 76 (40) 499 (463) 499 (463) 36 101 498 (462) LIFE CYCLE MAINTENANCE 0 0 0 0 0 0 0 12 2 (2) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 255 11 409 (36) 409 (36) 373 372 410 (37) ADAPTIONS - INTERNAL CONTRACTOR 0 0 0 0 0 0 0 1 0 0 GAS HEATING LEASE COSTS 0 0 1 (1) 1 (1) 0 1 1 (1) ELECTRICITY - CONTRACT 4,737 0 4,544 193 4,544 193 4,737 3,317 4,524 213 ELECTRICITY - NON CONTRACT 0 0 2 (2) 2 (2) 0 3 2 (2) GAS 1,182 0 1,152 30 1,152 30 1,182 1,492 1,167 15 HEATING OIL 14 0 2 12 2 12 14 (1) 2 12 FIXTURE & FITTINGS 0 0 0 0 0 0 0 5 0 0 CLEANING CONTRACT 20 0 24 (4) 24 (4) 20 20 17 3 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 739 (155) 1,031 (316) 1,031 (316) 715 690 1,031 (316) HEALTH & HYGIENE MATERIALS 43 0 137 (94) 137 (94) 43 97 137 (94) PEST CONTROL 0 0 0 0 0 0 0 1 0 0 REFUSE UPLIFT 505 (100) 500 (95) 500 (95) 405 379 500 (95) REMOVAL & STORAGE COSTS 0 0 1 (1) 1 (1) 0 2 1 (1) OTHER PROPERTY COSTS 30 (1) 338 (303) 338 (303) 35 348 643 (608) OFFICE ACCOMODATION FACILITIES 4 0 4 0 4 0 4 4 4 0 PROPERTY COSTS 9,639 (414) 10,623 (1,120) 10,522 (1,018) 9,504 8,562 10,854 (1,350) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 688 (83) 918 (246) 918 (246) 672 608 1,040 (368) COMPUTER EQUIPMENT RENTAL 6 0 8 (2) 8 (2) 6 0 8 (2) COMPUTER EQUIPMENT MAINTENANCE 70 (24) 36 10 36 10 46 6 36 10 I.T. EQUIPMENT MAINT-CONTRACT 234 (16) 231 (14) 231 (14) 217 66 231 (14) I.T. ELECTRONIC MESSAGING 3 0 1 2 1 2 3 0 1 2 EQUIPMENT, APPARATUS AND TOOLS 1,378 (222) 2,431 (347) 2,332 (247) 2,085 1,027 1,807 278 SMALL TOOLS 107 0 87 20 87 20 107 3 87 20 ADAPTATIONS FOR CLIENTS 0 0 16 (16) 16 (16) 0 21 16 (16) FURNITURE - OFFICE 8 0 12 (4) 12 (4) 8 12 13 (5) FURNITURE - GENERAL 0 0 0 0 0 0 0 2 0 0 FURNISHINGS (INCL. CROCKERY & LINEN) 110 0 110 0 110 0 110 60 110 0 MATERIALS 7,534 (114) 9,621 (2,036) 9,622 (2,037) 7,585 5,058 9,681 (2,096) STOCK/STORE ISSUES 0 0 0 0 0 0 0 1,598 0 0 MATERIALS, APPARATUS AND EQUIPMENT 12 0 7 5 7 5 12 7 7 5 AUDIO VISUAL 0 0 0 0 0 0 0 1 0 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 27 (25) 1 1 1 1 2 0 1 1 PROVISIONS 0 0 3 (3) 3 (3) 0 8 4 (4) FOOD PURCHASES 5,574 0 5,946 (223) 5,891 (223) 5,668 4,597 5,891 (223) BEVERAGES 5 (5) 9 (9) 9 (9) 0 13 9 (9) SCHOOL MILK 50 0 50 0 114 0 114 102 114 0 RECHARGES OF DIRECT FOOD COSTS 68 0 68 0 68 0 68 (10) 68 0 OPENING STOCK 0 0 0 0 0 0 0 2,637 0 0 CLOSING STOCK 0 0 0 0 0 0 0 (2,646) 0 0 PROTECTIVE CLOTHING & UNIFORMS 323 (85) 411 (151) 411 (151) 260 396 410 (150) LAUNDRY COSTS 10 0 14 (4) 14 (4) 10 13 14 (4) OTHER SUPPLIES AND SERVICES 889 (2) 573 13 518 13 531 121 288 243 MAJOR SUPPLY OF ELECTRICAL POWER 2,368 0 2,380 (11) 2,380 (11) 2,369 2,231 2,380 (11) OUTSOURCED MAIL 5 (4) 8 (7) 8 (7) 1 10 8 (7) DELIVERY CHARGE 1 0 1 0 1 0 1 2 1 0 BULK BUYING DISCOUNT 0 0 0 0 0 0 0 (1) 0 0 SUPPLIES AND SERVICES 19,470 (580) 22,942 (3,022) 22,798 (2,923) 19,875 15,942 22,225 (2,350) 62
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South Lanarkshire Council Period 7 Period 7 Period 10 Period 10 Period 11 Period 11 Revised Period 12Period 12Period 12 Community & Enterprise Resources Summary Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (ProjectedVariance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) Outturn) 25/26 Outturn) TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 0 730 (730) 730 (730) 0 (2,139) 709 (709) PURCHASE OF PLANT 63 0 22 (16) 22 (16) 6 202 22 (16) FLEET SERVICES - DRIVERS 108 (45) 107 (42) 107 (42) 65 107 107 (42) FLEET SERVICES - FUEL 3,099 (100) 3,521 (522) 3,521 (522) 2,999 3,073 3,521 (522) FLEET SERVICES - VEHICLE HIRE 1,229 0 1,190 39 1,190 39 1,229 1,338 1,190 39 POOL CAR CHARGES - RENTAL 85 (16) 111 (7) 111 (7) 104 91 111 (7) POOL CAR CHARGES - FUEL 22 0 0 19 0 19 19 0 0 19 POOL CAR CHARGES - ADDITIONAL COSTS 6 0 5 1 5 1 6 5 5 1 OTHER TRANSPORT COSTS 78 0 46 27 46 27 73 48 44 29 TRANSPORT INSURANCE 93 0 93 0 93 0 93 93 93 0 LICENCES 491 0 599 (108) 599 (108) 491 430 599 (108) FLEET SERVICES - REPAIRS 2,910 (265) 3,421 (804) 3,421 (804) 2,617 3,010 3,361 (744) PLANT SERVICES 19 0 19 0 19 0 19 10 19 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 4,442 (160) 4,922 (517) 4,922 (517) 4,405 4,410 4,916 (511) FLEET SERVICE CHARGES - PLANT MAINTENANCE 269 0 358 3 358 3 361 238 358 3 FLEET SERVICE CHARGES - ASSET MODIFICATION 68 0 213 (145) 213 (145) 68 47 210 (142) FLEET SERVICE CHARGES - LEASING 4,629 99 4,604 201 4,604 200 4,804 2,444 4,586 218 FLEET SERVICE CHARGES - HIRED VEHICLES 1,384 (175) 1,182 251 1,182 251 1,433 1,044 1,175 258 FLEET SERVICE CHARGES - CONTRACT HIRE 189 0 243 (44) 248 (49) 199 216 259 (60) FLEET SERVICE CHARGES - ROAD FUND LICENCE 235 0 193 48 193 48 241 187 211 30 FLEET SERVICE CHARGES - FUEL 3,016 0 2,561 474 2,561 473 3,034 2,167 2,578 456 FLEET SERVICE CHARGES - DRIVERS 72 (14) 71 (15) 71 (15) 56 71 71 (15) HIRE OF EXTERNAL VEHICLES 68 0 33 35 33 35 68 0 33 35 HIRE OF EXTERNAL PLANT 328 0 275 3 275 3 278 261 275 3 HIRE OF SKIPS 17 0 24 (7) 24 (7) 17 22 24 (7) PUPIL TRANSPORT - SPECIAL EDUCATION 298 0 298 0 298 0 298 122 298 0 TRANSPORT AND PLANT 23,218 (676) 24,841 (1,856) 24,846 (1,863) 22,983 17,497 24,775 (1,792) ADMINISTRATION PRINTING AND STATIONERY 242 (31) 240 (24) 240 (24) 216 219 248 (32) TELEPHONES 102 0 59 39 59 39 98 30 59 39 MOBILE PHONES 67 0 74 (14) 74 (14) 60 83 75 (15) ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 0 8 0 8 0 8 0 8 0 ADVERTISING - OTHER 81 0 104 (10) 104 (10) 94 80 105 (11) POSTAGES/COURIERS 34 (2) 53 (22) 53 (22) 31 48 53 (22) MEMBERSHIP FEES/SUBSCRIPTIONS 75 (23) 101 (17) 101 (17) 84 70 101 (17) INSURANCE 260 0 261 (1) 261 (1) 260 262 261 (1) MEDICAL COSTS 76 (69) 56 (49) 56 (49) 7 52 58 (51) LEGAL EXPENSES 6 0 45 (33) 45 (33) 12 21 38 (26) HOSPITALITY / CIVIC RECOGNITION 3 0 2 1 2 1 3 0 2 1 INTERNET AGENCY FEES 33 (10) 39 (16) 39 (16) 23 35 39 (16) SECURITY UPLIFT FEES 17 0 18 (1) 18 (1) 17 15 18 (1) OTHER ADMIN COSTS 4 0 3 1 3 1 4 3 3 1 TRAINING 27 (16) 106 (95) 106 (95) 11 16 43 (32) ADMINISTRATION 1,035 (151) 1,169 (241) 1,169 (241) 928 934 1,111 (183) PAYMENT TO OTHER BODIES SPTE: ANNUAL BUS SUBSIDY 2,041 0 2,034 0 2,034 0 2,034 2,034 2,034 0 SPTE: BUS OTHER 258 0 258 0 258 0 258 258 258 0 SPTE: FERRIES 29 0 29 0 29 0 29 29 29 0 SPTE: UNDERGROUND 1,318 0 1,318 0 1,318 0 1,318 1,318 1,318 0 SPTE: OTHER 1,727 0 1,727 0 1,727 0 1,727 1,727 1,727 0 SPTE: MAINTENANCE OF BUS SHELTERS AND STOPS 131 0 131 0 131 0 131 131 131 0 YOUTH EMPLOYMENT TRAINING 0 0 0 0 0 0 0 (2) 0 0 OTHER LOCAL AUTHORITIES 73 0 81 (8) 81 (8) 73 82 93 (20) GRANTS TO VOLUNTARY ORGANISATIONS 22 0 20 2 20 2 22 0 20 2 PAYMENTS TO VOLUNTARY ORGANISATIONS 39 0 39 0 39 0 39 1 39 0 PAYMENTS TO OTHER BODIES 10,753 (21) 11,248 (239) 11,854 (703) 11,151 6,261 11,855 (704) EXTERNAL AUDIT FEES 3 0 3 0 3 0 3 4 3 0 ACTIVITIES PROGRAMME 439 0 272 167 272 167 439 247 272 167 PAYMENT TO OTHER BODIES 16,833 (21) 17,160 (78) 17,766 (542) 17,224 12,090 17,779 (555) PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 284 0 3,036 (2,618) 3,036 (2,618) 418 74 3,205 (2,787) PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 0 300 2 300 2 302 216 300 2 PAYMENT TO PRIVATE CONTRACTOR 39,432 (220) 41,293 (2,052) 41,298 (2,045) 39,253 34,907 41,114 (1,861) PAYMENT TO INTERNAL CONSULTANT 121 0 119 0 119 0 119 0 119 0 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 0 0 50 0 50 0 50 54 53 (3) PAYMENT TO CONTRACTORS 40,139 (220) 44,798 (4,668) 44,803 (4,661) 40,142 35,251 44,791 (4,649) TRANSFER PAYMENTS CONCESSIONARY FARES 617 0 625 0 625 0 625 625 625 0 TRANSFER PAYMENTS 617 0 625 0 625 0 625 625 625 0 FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 211 (20) 210 (19) 210 (19) 191 38 207 (16) FINANCING CHARGES 211 (20) 210 (19) 210 (19) 191 38 207 (16) TOTAL EXPENDITURE 216,734 550 223,423 (5,646) 223,742 (5,755) 217,987 178,944 223,891 (5,904) 63
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South Lanarkshire Council Period 7 Period 7 Period 10 Period 10 Period 11 Period 11 Revised Period 12Period 12Period 12 Community & Enterprise Resources Summary Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (ProjectedVariance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) Outturn) 25/26 Outturn) INCOME MILK SUBSIDIES FROM THE E.U. (37) 0 (37) 0 (37) 0 (37) 0 (37) 0 CONTRIBUTIONS FROM OTHER BODIES (21,356) 0 (21,552) (52) (21,553) (52) (21,605) (11,801) (21,551) (54) ERDF GRANT 0 0 0 0 0 0 0 (1,156) 0 0 ESF GRANT 0 0 0 0 0 0 0 1 0 0 SALES - GENERAL (5,338) (140) (6,475) 998 (6,475) 998 (6,005) (5,230) (6,487) 482 ELECTIONS - ACCOMMODATION USE (11) 11 (4) 4 (4) 4 0 (11) (4) 4 SALES - DEPARTMENTS OF THE AUTHORITY (136) 0 (158) 22 (158) 22 (136) (134) (170) 34 FEES AND CHARGES - GENERAL (11,646) (461) (13,124) 17 (13,233) 126 (12,579) (12,127) (12,762) 183 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (7,074) 27 (7,377) 329 (7,376) 329 (7,047) (7,375) (7,386) 339 RENTAL INCOME (48) 0 (98) 8 (98) 8 (90) (92) (98) 8 FLEET SERVICES (12,680) 13 (13,586) 947 (13,586) 947 (12,639) (11,912) (13,586) 947 OTHER INCOME (2,821) 0 (2,588) 34 (2,588) 34 (2,554) (917) (2,576) 22 RECOVERY FROM CAPITAL (1,333) 0 (612) 26 (612) 26 (586) (512) (612) 26 RECHARGES - DEPARTMENTS OF THE AUTHORITY (23,719) 0 (28,422) 4,779 (28,422) 4,779 (23,643) (21,011) (29,022) 5,379 TOTAL INCOME (86,199) (550) (94,033) 7,112 (94,142) 7,221 (86,921) (72,277) (94,291) 7,370 NET EXPENDITURE 130,535 0 129,390 1,466 129,600 1,466 131,066 106,667 129,600 1,466 64
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Appendix B South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 20 February 2026 (No.12) Education Resources Committee Revised Annual Projected Projected Outturn % Note Year to Date Budget Outturn Variance Actual Service Departments :- £m £m £m £m Education 502.289 501.811 0.478 0.10% 451.717 Total Education Resources 502.289 501.811 0.478 0.10% 451.717 6 65
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Education Resources Variance Analysis 2025/26 (Period 12) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,411k under Teachers Basic / Superannuation / National Insurance - (2,766k) over APT&C Basic / Superannuation / National Insurance – 4,309k under Premature Retirals - (148k) over Schools - (2,766k) over Early Years / Support Services – 4,309k under Schools - (148k) over The projected overspend relates to the increased use of supply teachers for absence cover. The projected underspend mainly relates to Early Years and Support Services posts and is the result of staff turnover. The overspend relates to increased monthly costs for historic early retirals due to inflation levels and the cost of pensions. Supplies & Services (82k) over Aids for Clients - (77k) over Materials, Apparatus and Equipment - (269k) over Schools - (77k) over Schools - (269k) over This overspend is due to the increased demand and cost for new equipment required by children in school with complex physical needs. The overspend is due to the additional cost of per capita expenditure reflecting the growth in pupil numbers and price increase. Contained within this position is funding for ASL that will be transferred to reserves (£0.078m) to support expenditure commitments to the end of the school session in June 2026. 66
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Subjective Head Variance Subjective line Service / amount Explanation Supplies & Services (cont.) Pupil Equity Fund - 400k under Catering Contract - (126k) over Schools - 400k under Schools - (126k) over The underspend reflects the profile of Pupil Equity Fund (PEF) spend and commitment across the academic year in line with school improvement plans and will therefore be carried forward to 2026/2027, to be used in the April to June 2026 school session. The overspend is due to an increased cost for food for breakfast clubs. Transport and Plant (3,488k) over Fleet Services Charges - (101k) over Pupil Transport - ASN - (2,515k) over Pupil Transport - Strathclyde Passenger Transport - (863k) over Schools - (101k) over Schools - (2,515k) over Schools - (863k) over This is a demand led service and reflects the volume of children requiring ASN transport to school and increased costs. This is a demand led service and reflects the volume of children requiring ASN transport to school and increased costs. This is a demand led service and reflects the volume of children requiring mainstream transport to school and increased costs. 67
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Subjective Head Variance Subjective line Service / amount Explanation Administration Costs (4k) over Telephones/Mobile Phones - (37k) over Conferences - 51k under Schools - (37k) over Early Years - 51k under The overspend relates to higher than anticipated telephone costs in schools due to a change in contract. The underspend relates to expenditure on Early Years’ funded provider meetings being lower than anticipated. Payments to Other Bodies (480k) over Other Local Authorities - (861k) over Payments to Other Bodies - 925k under Independent Schools Places - (522k) over Schools - (861k) over Early Years - 925k under Schools - (522k) over The overspend is due to an increase in the cost of external school placements within other local authorities and back dated charges from another local authority. This projected underspend is due to less than anticipated core Early Years spend including cross boundary charges to other Local Authorities. This projected overspend reflects the increased cost of placements for pupils with additional support needs in Independent Schools and is due to both an increase in the number of places and the cost of placements. 68
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Contractors 360k under Payments to Private Contractors - 360k under Non Schools - 360k under The projected underspend relates to the timing of savings associated with the renewal of the insurance arrangements within the contract this year. Transfer Payments 123k under Footwear and Clothing Grants - 123k under Schools - 123k under This projected underspend reflects lower than anticipated expenditure on footwear and clothing grants during the financial year, reflecting current demand. Income 2,636k over recovered Fees and Charges - Other Local Authorities - 745k over recovered Early Years Fees - 1,850k over recovered Schools - 745k over recovered Early Years - 1,850k over recovered This projected over recovery reflects the increase in income recovered from other Local Authorities for children attending schools in South Lanarkshire. This income is used to support the cost of external placements. This projected over recovery in Early Years’ fees relates to increased uptake of available nursery places beyond 1140 hours. 69
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South Lanarkshire Council Period 7 Period 7 Period 10 Period 10 Period 11 Period 11 Revised Period 12 Period 12 Period 12 Education Resource - Total Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) Outturn) 25/26 Outturn) EMPLOYEE COSTS TEACHERS BASIC 188,512 0 193,938 475 194,170 443 194,290 169,815 193,855 435 TEACHERS SUPERANNUATION 49,027 0 50,566 0 50,570 0 50,593 43,366 50,593 0 TEACHERS NI 24,794 0 25,494 0 25,496 0 25,507 22,883 25,507 0 FIXED TERM CONTRACT - TEACHER - APT&C BASIC 3,829 (2,420) 4,319 (2,811) 4,344 (2,784) 1,610 2,338 4,811 (3,201) FIXED TERM CONTRACT - TEACHER SUPERANNUATION 0 0 0 0 0 0 0 301 0 0 SUPPLY TEACHERS - APT&C BASIC 0 0 0 0 0 0 0 699 0 0 SUPPLY TEACHERS - APT&C SUPERANNUATION 0 0 0 0 0 0 0 683 0 0 SUPPLY TEACHERS - APT&C NIC 0 0 0 0 0 0 0 89 0 0 APT&C BASIC 75,167 2,535 72,486 3,544 72,405 3,630 75,915 62,686 72,225 3,690 APT&C OVERTIME 6 0 20 0 27 0 29 426 29 0 APT&C SUPERANNUATION 5,333 137 5,164 204 5,154 213 5,353 4,059 5,138 215 APT&C NIC 7,745 257 7,511 384 7,496 400 7,883 7,359 7,479 404 TRAVEL AND SUBSISTANCE 207 0 203 33 197 33 221 141 188 33 PENSION INCREASES 434 0 441 (7) 441 (7) 434 402 441 (7) PREMATURE RETIRALS 5,191 (150) 5,189 (148) 5,189 (148) 5,041 4,720 5,189 (148) STRAIN ON THE FUND 0 0 10 (10) 10 (10) 0 6 10 (10) TEACHERS TRAINING 0 0 (9) 0 (9) 0 (9) 1 (9) 0 CONSULTANTS 0 0 0 0 0 0 0 6 0 0 EMPLOYEE COSTS 360,245 359 365,332 1,664 365,490 1,770 366,867 319,980 365,456 1,411 PROPERTY COSTS RATES 19,398 0 19,374 24 19,374 24 19,398 19,374 19,374 24 SCOTTISH AKATER - UNMETERED CHARGES 0 0 2 (2) 2 (2) 0 0 2 (2) SCOTTISH WATER - METERED (DRAINAGE) CHARGES 1,385 0 1,388 (3) 1,388 (3) 1,385 1,044 1,388 (3) SCOTTISH WATER - METERED CHARGES 784 0 785 (1) 844 (1) 843 625 844 (1) RENT 337 (29) 348 15 348 15 363 229 348 15 SERVICE CHARGE 58 0 58 0 58 0 58 76 58 0 PROPERTY INSURANCE 484 0 508 (24) 508 (24) 484 499 508 (24) SECURITY COSTS 68 0 74 (4) 87 (4) 74 65 78 (4)GROUNDS MAINTENANCE ADDITIONAL AKORKS 0 0 0 0 0 0 0 0 0 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 60 0 56 0 72 0 62 30 62 0 LIFE CYCLE MAINTENANCE 2 0 2 0 2 0 2 2 2 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 29 0 37 0 37 0 45 41 45 0 ADAPTIONS - INTERNAL CONTRACTORS 121 0 102 0 86 0 105 73 105 0 ELECTRICITY - CONTRACT 7,253 0 7,278 (25) 7,278 (25) 7,253 5,479 7,253 0 GAS 4,074 0 4,055 19 3,931 19 3,950 2,553 3,950 0 HEATING OIL 164 0 164 0 105 0 105 61 105 0 SOLID FUEL 171 0 171 0 295 0 295 208 295 0 FIXTURE & FITTINGS 1 0 2 0 2 0 2 2 2 0 JANITOR SERVICE 158 0 147 4 158 4 115 111 111 4 CLEANING CONTRACT 659 0 515 (12) 515 (12) 503 515 515 (12) CLEANING OUTWITH CONTRACT 8 0 3 5 3 5 8 0 3 5 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 578 (145) 469 (4) 459 (4) 458 406 462 (4) HEALTH & HYGIENE MATERIALS 76 0 52 0 52 0 52 30 52 0 AKINDOAK CLEANING 3 0 2 0 2 0 2 0 2 0 REFUSE UPLIFT 17 0 24 (7) 24 (7) 18 27 30 (12) REMOVAL & STORAGE COSTS 1 0 1 0 1 0 1 1 1 0 OTHER PROPERTY COSTS 413 0 0 17 0 17 18 11 1 17 ACCOMMODATION RECHARGE TO USERS 882 0 882 0 882 0 882 882 882 0 PROPERTY COSTS 37,184 (174) 36,499 2 36,513 2 36,481 32,344 36,478 3 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 140 0 330 0 332 0 399 385 399 0 COMPUTER EQUIPMENT RENTAL 1 0 0 1 0 1 1 0 0 1 I.T. EQUIPMENT MAINT-CONTRACT 2,809 0 3,371 (3) 3,194 (3) 3,326 2,968 3,329 (3) I.T. ELECTRONIC MESSAGING 8 0 21 0 39 0 24 20 24 0 EQUIPMENT, APPARATUS AND TOOLS 35 0 37 (2) 36 (2) 25 17 27 (2) SMALL TOOLS 2 0 4 0 4 0 4 3 4 0 AIDS FOR CLIENTS 189 (72) 204 (77) 207 (77) 134 195 211 (77) ADAPTATIONS FOR CLIENTS 27 0 54 0 59 0 51 50 51 0 SUPPLIES FOR CLIENTS 5 0 9 0 9 0 12 12 12 0 FURNITURE - OFFICE 7 0 14 0 14 0 13 13 13 0 FURNITURE - GENERAL 81 0 87 0 90 0 90 90 90 0 FURNISHINGS (INCL. CROCKERY & LINEN) 6 0 9 0 10 0 11 11 11 0 MATERIALS 32 0 35 0 36 0 36 36 36 0 MATERIALS, APPARATUS AND EQUIPMENT 1,792 (320) 3,065 (269) 3,296 (269) 3,175 2,243 3,444 (269) PUPIL EQUITY FUNDING 4,117 0 2,584 400 1,910 400 1,778 38 1,378 400 SAC FUNDING 269 0 358 0 350 0 358 0 358 0 LIBRARY/RESOURCE CENTREMATERIALS 71 0 60 0 70 0 76 58 76 0 AUDIO VISUAL 6 0 8 0 8 0 8 8 8 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 18 0 27 0 32 0 37 31 37 0 TV LICENCES - EDUCATION 26 0 26 0 28 0 27 16 27 0 PROVISIONS 61 0 212 (11) 254 (11) 270 267 281 (11) FOOD PURCHASES 103 0 123 0 130 0 156 147 156 0 BEVERAGES 2 0 4 0 10 0 12 11 12 0 SCHOOL MILK 15 0 25 0 25 0 25 24 25 0 NURSERY MILK 100 0 100 0 100 0 66 66 66 0 NURSERY FRUIT/VEG 98 0 4 0 4 0 0 2 0 0 RECHARGE OF DIRECT FOOD COSTS 4 0 8 0 8 0 10 9 10 0 PROTECTIVE CLOTHING & UNIFORMS 86 0 92 0 113 0 103 78 103 0 LAUNDRY COSTS 1 0 0 0 1 0 1 0 1 0 OTHER SUPPLIES AND SERVICES 24 0 21 0 18 0 32 1 32 0 HEALTH AND SAFETY 20 0 15 5 15 5 9 0 4 5 CATERING - CONTRACT 2,803 0 2,807 (126) 2,807 (126) 2,634 2,733 2,760 (126) CATERING - OUTWITH CONTRACT 7 0 7 0 8 0 7 5 7 0 CATERING - EXTERNAL 7 0 12 0 14 0 13 13 13 0 ARTIST FEES / PERFORMING ARTS / ENTERTA 1 0 3 0 3 0 3 3 3 0 DELIVERY CHARGE 3 0 4 0 4 0 5 5 5 0 SUPPLIES AND SERVICES 12,976 (392) 13,740 (82) 13,238 (82) 12,931 9,558 13,013 (82) 70
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South Lanarkshire Council Period 7 Period 7 Period 10 Period 10 Period 11 Period 11 Revised Period 12 Period 12 Period 12 Education Resource - Total Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) Outturn) 25/26 Outturn) TRANSPORT AND PLANT POOL CAR CHARGES-RENTAL 2 0 3 (1) 2 (1) 1 2 2 (1) OTHER TRANSPORT COSTS 2 0 2 0 2 0 2 1 2 0 INSURANCE 3 0 3 0 3 0 3 3 3 0 FLEET SERVICE CHARGES 1,822 0 2,269 (101) 2,269 (101) 2,168 2,131 2,269 (101) HIRE OF EXTERNAL VEHICLES 183 0 249 0 262 0 266 274 266 0 HIRE OF SKIPS 7 0 8 0 9 0 12 17 17 (5) EXTERNAL TRANSPORT CONTRACT 4 0 7 0 9 0 15 18 18 (3) PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 8,386 (2,531) 8,316 (2,459) 8,339 (2,482) 5,858 6,537 8,373 (2,515) PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 9,702 (279) 10,250 (826) 10,287 (863) 9,424 11,888 10,287 (863) PUPIL TRANSPORT - OTHER 175 0 192 0 197 0 200 89 200 0 TAXI CHARGES - CONTRACTED 0 0 0 0 0 0 0 2 0 0 TRANSPORT AND PLANT 20,286 (2,810) 21,299 (3,387) 21,379 (3,447) 17,949 20,962 21,437 (3,488) ADMINISTRATION PRINTING AND STATIONERY 456 0 525 13 556 13 645 604 632 13 TELEPHONES 233 0 265 (37) 262 (37) 221 164 258 (37) MOBILE PHONES 13 0 16 0 16 0 20 29 20 0 ADVERTISING - OF COUNCIL SERVICE AVAILA 3 0 0 3 0 1 1 0 0 1 ADVERTISING - OTHER 11 0 7 4 7 4 11 0 7 4 POSTAGES/COURIERS 62 0 54 4 49 4 46 17 42 4 MEMBERSHIP FEES/SUBSCRIPTIONS 182 0 261 0 447 0 330 316 330 0 INSURANCE 76 0 76 0 76 0 76 76 76 0 MEDICAL COSTS 21 0 32 (6) 28 (6) 24 31 35 (11) LEGAL EXPENSES 12 (12) 24 (24) 24 (24) 0 16 24 (24) HOSPITALITY / CIVIC RECOGNITION 2 0 3 0 3 0 4 2 4 0 SECURITY UPLIFT FEES 4 0 7 0 7 0 8 8 4 4 OTHER ADMIN COSTS 2 0 0 2 0 2 2 0 0 2 CONFERENCES - OFFICIALS (incl associated costs) 0 52 1 51 1 51 52 0 1 51 TRAINING 497 0 432 (11) 495 (11) 475 458 486 (11) ADMINISTRATION 1,574 40 1,703 (1) 1,971 (3) 1,915 1,721 1,919 (4) PAYMENT TO OTHER BODIES YOUTH EMPLOYMENT TRAINING 0 0 2 0 2 0 2 2 2 0 OTHER COMMITTEES OF THE AUTHORITY 28 (28) 33 (8) 33 (8) 25 29 33 (8) OTHER LOCAL AUTHORITIES 1,456 (24) 2,294 (861) 2,294 (861) 1,433 1,343 2,294 (861) SCOTTISH QUALIFICATIONS AUTHORITY 1,574 (11) 1,585 (22) 1,585 (22) 1,563 1,582 1,585 (22) PAYMENTS TO VOLUNTARY ORGANISATIONS 10 0 10 0 10 0 10 8 10 0 PAYMENTS TO OTHER BODIES 20,690 800 20,409 903 20,411 925 21,557 19,989 20,632 925 INDEPENDENT SCHOOL PLACES 4,632 (825) 4,760 (953) 4,760 (953) 3,807 3,466 4,329 (522) CONTRACT SPEECH THERAPY 678 0 678 0 678 0 678 509 678 0 SCHOOL ACTIVITIES 171 0 234 0 297 0 320 258 320 0 RESEARCH GRANTS - EDUCATION 39 0 43 0 45 0 46 47 46 0 PARENT COUNCILS (PREV.SCHOOL BOARDS) 28 0 20 8 20 8 27 29 19 8 P.E. FACILITIES 73 0 65 0 59 0 40 12 40 0 ACTIVITIES PROGRAMME 196 0 296 0 371 0 427 427 427 0 COUNSELLING 1,364 0 1,364 0 1,364 0 1,480 1,111 1,480 0 COPYRIGHT AGREEMENT 228 0 228 0 222 0 222 228 222 0 VAT FREE EXCURSIONS - EDUCATION 12 0 67 0 79 0 73 73 73 0 PRIVATE INDIVIDUALS - GENERAL 3 0 4 0 4 0 3 3 3 0 PAYMENT TO OTHER BODIES 31,182 (88) 32,092 (933) 32,234 (911) 31,713 29,116 32,193 (480) PAYMENT TO CONTRACTORS PAYMENT TO LOCAL AUTHORITY CONTRACTOR 0 0 0 0 0 0 0 3 0 0 PAYMENT TO PRIVATE CONTRACTOR 47,693 360 47,695 360 47,695 360 48,069 43,175 47,709 360 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 2 0 9 0 9 0 4 3 4 0 PAYMENT TO CONTRACTORS 47,695 360 47,704 360 47,704 360 48,073 43,181 47,713 360 TRANSFER PAYMENTS RENT REBATES 371 0 563 0 638 0 716 716 716 0 FOOTWEAR & CLOTHING GRANTS 2,312 0 2,198 114 2,198 114 2,312 2,158 2,189 123 WORK EXPERIENCE 16 0 13 0 8 0 6 0 6 0 TRANSFER PAYMENTS 2,699 0 2,774 114 2,844 114 3,034 2,874 2,911 123 FINANCING CHARGES LEASING CHARGES - OPERATIONAL 3 0 0 3 0 3 3 0 0 3 I.T. EQUIPMENT LEASING - CONTRACT 403 0 396 (4) 396 (4) 379 269 383 (4) FINANCING CHARGES 406 0 396 (1) 396 (1) 382 269 383 (1) TOTAL EXPENDITURE 514,247 (2,705) 521,539 (2,264) 521,769 (2,198) 519,345 460,005 521,503 (2,158) INCOME GOVERNMENT GRANT - GAELIC EDUCATION (170) 0 (175) 5 (175) 5 (170) (131) (175) 5 GOVERNMENT GRANTS - OTHER EDUCATION GRANTS (12,909) 0 (13,106) 0 (13,181) 0 (13,221) (3,352) (13,221) 0 CONTRIBUTIONS FROM OTHER BODIES (1,124) 0 (1,152) 0 (1,265) 0 (1,306) (1,238) (1,306) 0 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (1,544) 775 (1,514) 745 (1,514) 745 (769) (340) (1,514) 745 PLAYGROUP ACCOMMODATION CHARGE (20) 10 (21) 9 (21) 9 (12) (9) (21) 9 EARLY YEARS FEES (2,572) 1,920 (2,608) 1,956 (2,542) 1,890 (652) (2,280) (2,502) 1,850 RENTAL INCOME (20) 0 (17) (3) (17) (3) (20) (15) (17) (3) OTHER INCOME (24) 0 (54) 30 (54) 30 (24) (41) (54) 30 ACCOMMODATION INCOME FROM USERS (882) 0 (882) 0 (882) 0 (882) (882) (882) 0 INCOME (19,265) 2,705 (19,529) 2,742 (19,651) 2,676 (17,056) (8,288) (19,692) 2,636 NET EXPENDITURE 494,982 0 502,010 478 502,118 478 502,289 451,717 501,811 478 71
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Appendix C South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 20 February 2026 (No.12) Finance and Corporate Resources Committee Revised Annual Projected Projected Outturn % Note Year to Date Budget Outturn Variance Actual Service Departments :- £m £m £m £m Finance Services - Strategy 2.311 2.317 (0.006) (0.26%) 3.471 Finance Services - Transactions 18.955 17.981 0.974 5.14% 15.131 Audit and Compliance Services 0.363 0.345 0.018 4.96% 0.430 Information Technology Services 8.512 8.650 (0.138) (1.62%) 11.328 Communications and Strategy Services 2.530 2.307 0.223 8.81% 2.402 Administration and Licensing Services 4.985 5.003 (0.018) (0.36%) 5.299 Personnel Services 6.800 6.975 (0.175) (2.57%) 6.979 Total Finance and Corporate Resources 44.456 43.578 0.878 1.97% 45.040 6 73
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Finance and Corporate Resources Variance Analysis 2025/26 (Period 12) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 85k under APT&C Basic, Superannuation, NI – (119k) over Finance Services (Strategy) – (16k) over The projected overspend is due to lower than budgeted turnover during the year. Admin, Legal and Licensing – (66k) over IT Services – (113k) over Personnel – (67k) over Communications and Strategy – 122k under The projected underspend is due to vacant posts within the Service. Finance Services (Transactions) – 245k under APT&C Overtime – (24k) over Finance Services (Transactions) – (14k) over Overtime costs have arisen due to staffing vacancies and absences, combined with minimum staffing requirements and unplanned operational pressures, requiring additional hours to maintain service delivery. Property Costs 835k under Other Property Costs – 871k under Finance Services (Transactions) – 878k under The projected underspend reflects less than budgeted spend on Empty Property Relief. 74
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (191k) over Computer Equipment Purchase – (160k) over Finance Services (Transactions) – (94k) over The projected overspend is due to Maintenance of Fire and Intruder Alarms. Admin, Legal and Licensing – (38k) over The projected overspend is due to new equipment requirements for the Area Committees. I.T. Electronic Maintenance – Contract - (52k) over Finance Services (Transactions) – (32k) over The projected overspend is due to higher than budgeted charges for IT leasing charges. Materials – 39k under Communications and Strategy – 39k under The projected underspend reflects less than budgeted spend on paper and shredding. Outsourced Mail – (41k) over Finance Services (Transactions) – (41k) over The projected overspend reflects additional postage costs required for service delivery. Administration (194k) over Postages and Couriers – (177k) over Finance Services (Transactions) – (154k) over The projected overspend reflects additional postage costs required for service delivery. Medical Costs – 30k under Personnel – 36k under The projected underspend is due to lower than budgeted medical charges offset by the income. 75
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Subjective Head Variance Subjective line Service / amount Explanation Administration (cont.) Members Allowances – 66k under Administration, Legal and Licensing – 66k under The projected underspend is due to reduced superannuation contributions in the financial year. Training – (61k) over IT Services – (37k) over The projected overspend relates to Fusion Support Training. Finance Services (Transactions) – (20k) over The projected overspend relates to additional Procurement Training. Transfer Payments 494k under Rent Allowance – 440k under Rent Rebates – 54k under Finance Services (Transactions) – 451k under Finance Services (Transactions) – 53k under The underspend in these lines reflects the demand-led spend on Rent Allowance and Rent Rebates and is offset by an under-recovery of Income (below). Financing Charges (138k) over IT Equipment Leasing Contract – (134k) over Personnel – (33k) over Finance Services (Transactions) – (41k) over Admin, Legal and Licensing – (29k) over The projected overspend in Financing Charges is due to higher than budgeted IT leasing charges and is offset by an over recovery in IT Services - Other Income (below). Income 27k over recovered Statutory Additions – Cost of Collection – 114k over recovered Finance Services (Transactions) – 114k over recovered The projected over-recovery of income relates to Non- Domestic Rates. 76
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Rent Rebates Subsidy – 69k over recovered Finance Services (Transactions) – 69k over recovered The projected under recovery in these lines is offset by the demand- led underspend in Transfer Payments (above). Rent Allowance Subsidy – (266k) under recovered Finance Services (Transactions) – (263k) under recovered Contributions from Other Bodies – (63k) under recovered Finance Services (Transactions) – (60k) under recovered The under-recovery reflects lower than budgeted income for Housing Benefit overpayments as a result of the final migration from legacy benefits to universal credit for working age. Fees and Charges – General – 429k over recovered Finance Services (Transactions) – 304k over recovered The projected over-recovery of income reflects additional commission received from Scottish Water for the collection of water and sewage and blue badge applications. Admin, Legal and Licensing – 100k over recovered The projected over-recovery of income reflects renewal fees for private hires and operators. 77
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Fees and Charges – Departments of the Authority – 68k over recovered Communications and Strategy – 72k over recovered The projected over-recovery reflects the demand for Royal Mail postages and outsourced mail. Other Income – (302k) under recovered Finance Services (Transactions) – (300k) under recovered The reflects lower than budgeted income for Housing Benefit overpayments as a result of the final migration from legacy benefits to universal credit for working age. Personnel – (44k) under recovered The projected under-recovery is due to lower than expected level of medical charges offset by overspend in Administration cost (above). IT Services – 42k over recovered The over-recovery of income reflects the increased recharges of IT spend to Resources and is offset by overspend in Financing Charges (above). * The underlined variances represent new variances since the last report. 78
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South Lanarkshire Council Period 7 Period 7 Period 10 Period 10 Period 11 Period 11 Revised Period 12 Period 12 Period 12 Finance & Corporate Resources - Total Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) Outturn) 25/26 Outturn) EMPLOYEE COSTS APT & C BASIC 28,911 (165) 28,836 121 29,021 (66) 29,109 25,381 29,038 71 APT & C OVERTIME 109 (11) 162 (64) 141 (43) 98 163 122 (24) APT & C SUPERANNUATION 1,854 38 1,838 63 1,835 66 1,914 1,606 1,819 95 APT & C NIC 3,715 (192) 3,699 (155) 3,647 (103) 3,557 3,220 3,604 (47) APT & C TRAVEL EXPENSES (25) 27 3 (1) 3 (1) 2 21 1 1 TRAVEL AND SUBSISTANCE 1 0 1 0 1 0 1 0 0 1 MSC TRAINEES BASIC 0 0 0 0 0 0 0 4 0 0 OTHER EMPLOYEE COSTS 0 0 180 0 0 180 0 0 0 0 PENSION INCREASES 992 0 992 0 992 0 992 945 1,004 (12) EMPLOYEE COSTS 35,557 (303) 35,711 (36) 35,640 33 35,673 31,340 35,588 85 PROPERTY COSTS RATES 0 0 12 0 12 0 12 12 12 0 SCOTTISH WATER - METERED CHARGES 0 0 0 0 0 0 0 1 1 (1) RENT 4 0 4 0 4 0 4 12 12 (8) SECURITY COSTS 141 (20) 141 (20) 141 (20) 121 122 141 (20) REPAIRS & MAINTENANCE - INTERNAL CONTRATOR 0 0 3 0 3 0 3 1 3 0 ELECTRICITY - CONTRACT 0 0 3 0 3 0 3 8 8 (5) FIXTURE & FITTINGS 1,707 0 1,707 0 2,047 0 2,047 1,625 2,047 0 HEALTH & HYGIENE MATERIALS 140 0 140 0 140 0 140 72 140 0 REMOVAL & STORAGE COSTS 0 0 0 0 2 (2) 0 2 2 (2) OTHER PROPERTY COSTS 1,883 0 1,005 878 963 920 1,883 7 1,012 871 PROPERTY COSTS 3,875 (20) 3,015 858 3,315 898 4,213 1,862 3,378 835 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 4,660 (28) 5,260 (105) 5,294 (139) 5,155 5,497 5,315 (160) COMPUTER EQUIPMENT MAINTENANCE 2,105 (64) 2,155 (14) 2,157 (16) 2,141 2,154 2,155 (14) I.T. EQUIPMENT MAINT - CONTRACT 675 (13) 722 (59) 713 (50) 663 585 715 (52) I.T. ELECTRONIC MESSAGING 33 3 4 32 4 32 36 0 4 32 EQUIPMENT, APPARATUS AND TOOLS 151 0 134 17 134 17 151 89 134 17 SUPPLIES FOR CLIENTS 79 0 79 0 79 0 79 69 79 0 FURNITURE - OFFICE 1 0 4 (3) 4 (3) 1 5 6 (5) FURNITURE - GENERAL 0 0 0 0 0 0 0 3 0 0 MATERIALS 112 0 73 39 73 39 112 58 73 39 MATERIALS, APPARATUS AND EQUIPMENT 2 0 3 (1) 4 (2) 2 1 3 (1) PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 2 0 2 0 2 0 1 1 PROVISIONS - GENERAL 20 0 20 0 20 0 20 5 20 0 FOOD PURCHASES WITHIN CONTRACT 1 0 1 0 1 0 1 0 1 0 BEVERAGES 2 0 2 0 2 0 2 1 2 0 PROTECTIVE CLOTHING & UNIFORMS 0 2 1 1 2 0 2 1 2 0 OTHER SUPPLIES AND SERVICES 253 0 450 8 498 (4) 494 513 507 (13) HEALTH AND SAFETY 0 0 58 0 58 0 58 43 58 0 CATERING - OUTWITH CONTRACT 6 0 0 6 0 6 6 0 0 6 OUTSOURCED MAIL 213 (39) 215 (41) 215 (41) 174 141 215 (41) SUPPLIES AND SERVICES 8,315 (139) 9,183 (120) 9,260 (161) 9,099 9,165 9,290 (191) TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 0 0 0 0 0 0 1 0 0 POOL CAR CHARGES - RENTAL 14 1 5 10 5 10 15 3 6 9 POOL CAR CHARGES - FUEL 3 0 0 3 0 3 3 0 1 2 FLEET SERVICE CHARGES 15 0 15 0 15 0 15 15 15 0 EXTERNAL TRANSPORT CONTRACT 0 0 1 (1) 0 0 0 0 0 0 TRANSPORT AND PLANT 32 1 21 12 20 13 33 19 22 11 ADMINISTRATION PRINTING AND STATIONERY 544 (17) 538 (10) 541 (13) 528 418 545 (17) TELEPHONES 1,554 (3) 1,550 1 1,564 (13) 1,551 1,273 1,566 (15) MOBILE PHONES 173 1 170 4 170 4 174 106 177 (3) ADVERTISING - RECRUITMENT 29 0 54 (25) 50 (21) 29 42 46 (17) ADVERTISING - OTHER 125 (1) 127 (3) 129 (5) 124 82 129 (5) POSTAGES/COURIERS 1,062 (154) 1,078 (170) 1,080 (172) 908 823 1,085 (177) SMS MESSAGING 5 0 7 (2) 7 (2) 5 4 7 (2) MEMBERSHIP FEES/SUBSCRIPTIONS 250 (19) 266 3 266 3 269 282 267 2 INSURANCE 141 0 141 0 141 0 141 141 140 1 MEDICAL COSTS 348 2 305 45 315 35 350 292 320 30 LEGAL EXPENSES 187 (20) 168 (1) 162 5 167 137 163 4 HOSPITALITY / CIVIC RECOGNITION 31 0 31 0 26 5 31 17 26 5 PAYPOINT AGENCY FEES 70 0 75 (5) 75 (5) 70 60 75 (5) SECURITY UPLIFT FEES 2 0 2 0 2 0 2 1 2 0 OTHER ADMIN COSTS 576 0 633 (1) 633 (1) 632 724 636 (4) MEMBERS ALLOWANCES 2,271 64 2,269 66 2,269 66 2,335 1,997 2,272 63 CONFERENCES - MEMBERS (incl associated costs) 11 0 11 0 11 0 11 5 8 3 CONFERENCES - OFFICIALS (incl associated costs) 5 0 1 4 1 4 5 1 1 4 TRAINING 808 (47) 828 (67) 825 (64) 761 545 822 (61) VOLUNTEERS' EXPENSES 8 0 16 0 16 0 16 14 16 0 INTERNAL SUPPORT SERVICES ALLOCATION 68 0 68 0 68 0 68 0 68 0 ADMINISTRATION 8,268 (194) 8,338 (161) 8,351 (174) 8,177 6,964 8,371 (194) 79
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South Lanarkshire Council Period 7 Period 7 Period 10 Period 10 Period 11 Period 11 Revised Period 12 Period 12 Period 12 Finance & Corporate Resources - Total Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) Outturn) 25/26 Outturn) PAYMENT TO OTHER BODIES OTHER LOCAL AUTHORITIES 4 0 0 4 4 0 4 0 0 4 GRANTS TO VOLUNTARY ORGANISATIONS 408 0 483 0 485 0 485 492 485 0 PAYMENTS TO OTHER BODIES 2,347 (4) 2,448 (66) 2,439 (56) 2,383 2,100 2,436 (53) EXTERNAL AUDIT FEES 665 0 665 0 665 0 665 325 665 0 PRIVATE INDIVIDUALS - GENERAL 10 (10) 0 0 0 0 0 2 0 0 PAYMENT TO OTHER BODIES 3,434 (14) 3,596 (62) 3,593 (56) 3,537 2,919 3,586 (49) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 0 0 1 (1) 1 (1) 0 28 1 (1) PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 274 (18) 297 (6) 292 (1) 291 296 292 (1) PAYMENT TO CONTRACTORS 274 (18) 298 (7) 293 (2) 291 324 293 (2) TRANSFER PAYMENTS RENT ALLOWANCE 23,581 0 17,130 451 17,130 451 18,319 16,150 17,879 440 RENT REBATES 42,344 0 31,429 53 31,429 53 31,203 24,360 31,149 54 TRANSFER PAYMENTS 65,925 0 48,559 504 48,559 504 49,522 40,510 49,028 494 FINANCING CHARGES LEASING CHARGES - FINANCE 0 0 1 (1) 1 (1) 0 (1) 4 (4) I.T. EQUIPMENT LEASING-CONTRACT 1,485 (69) 1,510 (94) 1,513 (97) 1,416 1,323 1,550 (134) FINANCING CHARGES 1,485 (69) 1,511 (95) 1,514 (98) 1,416 1,322 1,554 (138) TOTAL EXPENDITURE 127,165 (756) 110,232 893 110,545 957 111,961 94,425 111,110 851 INCOME STATUTORY ADDITIONS - COST OF COLLECTION (1,127) 262 (1,028) 163 (979) 114 (865) 0 (979) 114 RENT REBATES SUBSIDY (37,191) 0 (26,260) 69 (26,260) 69 (25,912) (22,374) (25,981) 69 RENT ALLOWANCE SUBSIDY (23,067) 0 (16,804) (263) (16,804) (263) (17,805) (16,724) (17,539) (266) DWP SUBSIDY (1,170) 0 (1,165) (5) (1,165) (5) (1,170) (1,075) (1,165) (5) CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (150) 0 (150) 0 (150) 0 (150) (126) (150) 0 CONTRIBUTIONS FROM OTHER BODIES (335) 2 (252) (81) (261) (72) (333) (231) (270) (63) SALES - DEPARTMENTS OF THE AUTHORITY (20) 0 0 (20) 0 (20) (20) 0 0 (20) FEES AND CHARGES - GENERAL (5,096) 505 (5,061) 434 (5,071) 444 (4,627) (2,828) (5,056) 429 CHARGES TO HEALTH BOARDS (45) 0 (45) 0 (45) 0 (45) 0 (45) 0 FEES AND CHARGES - OTHER BODIES (221) 0 (221) 0 (221) 0 (221) (188) (221) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,488) 0 (2,560) 72 (2,556) 68 (2,488) (2,003) (2,556) 68 HOME LOANS REPAYMENTS (5) 0 (5) 0 (5) 0 (5) (20) (5) 0 BIRTH REGISTRATION (16) 0 (14) (2) (14) (2) (16) (14) (14) (2) DEATH REGISTRATION (63) (1) (60) (4) (60) (4) (64) (54) (60) (4) MARRIAGE STATUTORY FEES (110) 2 (99) (9) (99) (9) (108) (103) (106) (2) EXTRACT ISSUE (83) 0 (83) 0 (83) 0 (83) (82) (91) 8 MARRIAGES (63) 11 (61) 9 (61) 9 (52) (46) (57) 5 CITIZENSHIP CEREMONIES (20) 2 (20) 2 (20) 2 (18) (16) (17) (1) CIVIL PARTNERSHIPS 0 (1) 0 (1) 0 (1) (1) 0 0 (1) OTHER INCOME (6,866) (26) (6,520) (380) (6,436) (409) (6,845) (3,501) (6,543) (302) REALLOCATION OF CENTRAL SUPPORT COSTS (6,668) 0 (6,668) 0 (6,668) 0 (6,668) 0 (6,668) 0 REALLOCATION OF SUPPORT COSTS (9) 0 (9) 0 (9) 0 (9) 0 (9) 0 INCOME (84,813) 756 (67,085) (16) (66,967) (79) (67,505) (49,385) (67,532) 27 NET EXPENDITURE 42,352 0 43,147 877 43,578 878 44,456 45,040 43,578 878 80
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Appendix D South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 20 February 2026 (No.12) Housing and Technical Resources Committee Revised Annual Projected Projected Outturn % Note Year to Date Budget Outturn Variance Actual Service Departments :- £m £m £m £m Housing Services 8.289 8.055 0.234 2.82% 8.382 Property Services 10.652 10.763 (0.111) (1.04%) 10.365 Total Housing and Technical Resources 18.941 18.818 0.123 0.65% 18.747 6 81
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Housing and Technical Resources (excl HRA) Variance Analysis 2025/26 (Period 12) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,164k under APT&C Basic / Overtime / Superannuation / National Insurance – 1,733k under Property Services – 1,774k under The variance relates to vacancies which are actively being recruited in line with Service requirements. Manual Workers – (532k) over Property Services – (532k) over The variance relates to the current level of trade operatives and overtime required to meet service demands. Property Costs (1,471k) over Rates – (124k) over Property Services – (122k) over The variance relates to greater than budgeted rates charges for Council properties mainly within the Estates Service. Scottish Water – Metered Charges – (104k) over Property Services – (99k) over The overspend related to increase water charges within the Office Accommodation and Estates services. Service Charge – (229k) over Property Services – (198k) over The overspend relates to the cost of shopping centre service charges which are not recoverable from tenants. Bed & Breakfast – (337k) over Housing Services – (337k) over The variance relates to greater than budgeted demand for bed & breakfast within the Homelessness service. Security Costs – (70k) over Property Services – (70k) over This variance relates to greater expenditure on CCTV security costs than is currently budgeted, due to CCTV infrastructure project delay. 82
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Repairs & Maintenance/ Life Cycle Maintenance – (765k) over Housing Services – (210k) over The overspend relates to additional expenditure on the maintenance of homelessness property. Property Services – (555k) over The overspend relates to additional expenditure on the maintenance of the corporate estate. Housing Rent Unlet Period – 85k under Property Services – 32k under The underspend is due to lower than expected unlet properties within the Estates service. Housing Services – 53k under The underspend is due to lower than expected unlet properties within the Homelessness service Gas – 83k under Property Services – 83k under The underspend relates to lower than anticipated gas charges for corporate buildings. Other Property Costs – 118k under Housing Services – 130k under The underspend relates to funding received for Ukraine Resettlement and will be transferred to reserves at the end of the financial year. Supplies & Services (33k) over Computer Equipment Purchase – (78k) over Property Services – (74k) over The overspend is due to greater than anticipated IT expenditure within Consultancy Services. Materials/Stock/Store Issues – 44k under Property Services – 44k under Expenditure on materials varies depending on the current workload demands and timing of works on a wide variety of capital and revenue works. 83
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Subjective Head Variance Subjective line Service / amount Explanation Transport & Plant (392k) over Purchase Of Plant & Equipment – (135k) over Property Services – (135k) over The overspend relates to the replacement of tools within Building Services. Fleet Service Charges – (183k) over Property Services – (223k) over The overspend relates to greater than budgeted fleet service charges on leasing, fuel and vehicle maintenance within Building Services. Hire of External Plant/Scaffolding/Skips – (69k) over Property Services – (69k) over Expenditure on hires varies depending on the workload demands and timing of works on a wide variety of capital and revenue works. Payment to Other Bodies 1k under Other Committees of the Authority – (108k) over Property Services – (109k) over The overspend relates to greater than budgeted recovery of internal support costs within Building Services. Assistance to Home Owners – 40k under Property Services – 40k under This variance reflects the timing of spend on grants to owners to date. Payment to Contractors (1,510k) over Payment to Private Contractors – 689k under Property Services – 511k under The underspend relates to the lower than anticipated payments to sub contractors for work within Building Services. Housing Services – 178k under The underspend relates to commissioned services in the Homelessness budget where expenditure varies according to service requirements. 84
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Contractors (cont.) Payment to External Consultant – (2,199k) over Property Services – (2,199k) over This overspend is mainly due to the nature of some major projects requiring increased use of specialist consultants and is partially offset by an underspend in employee costs. Income 2,418k over recovered Fees & Charges – 99k over recovered Property Services – (154k) under recovered The under recovery is due to service charges for rental properties within Estates being less than anticipated. Housing Services – 253k over recovered The over recovery in income is mainly due to increased demand for the use of bed and breakfast during 25/26. Rental Income – (380k) under recovered Property Services – (380k) under recovered Income is under recovered due to lower than budgeted rental income within Office Accommodation. House Rents – 283k over recovered Housing Services – 283k over recovered The over recovery relates to more house rent income than budgeted within the Homelessness service. Recovery from Capital/Recharges – 2,410k over recovered Property Services – 2,410k over recovered The level of income recovered varies depending on the current workload, the timing of a wide variety of projects and is offset by a reduction in expenditure. 85
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South Lanarkshire Council Period 7 Period 7 Period 10 Period 10 Period 11 Period 11 Revised Period 12 Period 12 Period 12 Housing & Technical Resources Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) Outturn) 25/26 Outturn) EMPLOYEE COSTS APT & C BASIC 16,923 815 16,633 1,038 16,652 1,362 18,012 14,573 16,686 1,326 APT & C OVERTIME 69 127 96 99 118 77 195 140 163 32 APT & C SUPERANNUATION 1,095 80 1,075 90 1,076 120 1,196 919 1,028 168 APT & C NIC 2,172 149 2,140 169 2,148 178 2,326 1,867 2,119 207 MANUAL BASIC 21,312 311 21,089 534 20,792 269 21,061 18,256 20,819 242 MANUAL OVERTIME 538 (200) 695 (357) 832 (494) 338 1,040 1,194 (856) MANUAL SUPERANNUATION 1,371 31 1,353 49 1,333 33 1,366 1,181 1,325 41 MANUAL NIC 2,777 104 2,740 141 2,725 16 2,741 2,405 2,700 41 TRAVEL AND SUBSISTANCE 13 12 13 10 14 9 23 5 25 (2) OTHER EMPLOYEE COSTS (22) 0 (18) (4) (20) (2) (22) (32) (38) 16 PENSION INCREASES 608 7 617 (2) 625 (10) 615 610 666 (51) APPRENTICESHIP LEVY 3 0 3 (3) 0 0 0 0 0 0 EMPLOYEE COSTS 46,859 1,436 46,436 1,764 46,295 1,558 47,851 40,964 46,687 1,164 PROPERTY COSTS RATES 2,252 (5) 2,375 (122) 2,375 (122) 2,253 2,096 2,377 (124) SCOTTISH WATER - UNMETERED CHARGES 8 4 10 (2) 10 (2) 8 1 10 (2) SCOTTISH WATER - METERED CHARGES 310 (78) 333 (97) 331 (95) 236 248 340 (104) RENT 1,865 0 1,871 (11) 1,872 (11) 1,861 1,636 1,902 (41) SERVICE CHARGE 420 0 653 (233) 653 (233) 420 532 649 (229) FACTORING CHARGES 5 0 0 5 0 5 5 0 0 5 OTHER ACCOMMODATION COSTS 3,539 (192) 3,495 2 3,500 (3) 3,497 3,424 3,452 45 BED AND BREAKFAST 316 (289) 381 (354) 381 (354) 27 271 364 (337) PROPERTY INSURANCE 449 (19) 443 (13) 443 (13) 390 455 441 (51) SECURITY COSTS 337 (77) 343 (83) 336 (76) 260 150 330 (70) GROUND MAINTENANCE 52 0 52 0 52 0 52 53 53 (1) GROUNDS MAINTENANCE ADDITIONAL WORKS 10 0 5 5 5 5 10 2 5 5 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 3,427 0 3,372 (56) 3,481 (169) 3,316 2,316 3,467 (151) LIFE CYCLE MAINTENANCE 5,068 (14) 5,037 17 4,698 356 5,054 4,804 4,699 355 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 374 (25) 964 (615) 1,195 (846) 351 1,108 1,320 (969) ADAPTIONS - INTERNAL CONTRACTORS 0 0 0 0 0 0 0 73 0 0 HOUSING - RENT W/O UNLET PERIODS 746 65 594 265 594 265 919 710 834 85 HOUSING - RENT W/O BAD PERIODS 816 (48) 771 (3) 771 (3) 768 459 771 (3) ASBESTOS 0 0 0 0 0 0 0 36 0 0 WATER QUALITY 0 0 0 0 0 0 0 1 0 0 FIXED ELECTRICAL 0 0 25 (25) 25 (25) 0 26 0 0 EPC 0 0 0 0 0 0 0 10 0 0 ELECTRICITY - CONTRACT 1,524 28 1,462 60 1,465 60 1,517 1,298 1,520 (3) ELECTRICITY - NON CONTRACT 27 0 29 (2) 29 (2) 27 21 29 (2) GAS 503 12 495 19 495 19 514 345 431 83 HEATING OIL 12 0 11 1 12 0 12 10 11 1 FIXTURE & FITTINGS 878 (32) 859 (20) 831 (25) 810 888 835 (25) JANITOR SERVICE 152 0 152 0 152 0 152 152 152 0 CLEANING CONTRACT 397 4 416 (15) 416 (15) 401 401 416 (15) CLEANING OUTWITH CONTRACT 0 0 0 0 0 0 0 9 0 0 CLEANING MATERIALS 10 0 3 7 3 7 10 3 4 6 HEALTH & HYGIENE MATERIALS 0 0 1 (1) 1 (1) 0 0 1 (1) WINDOW CLEANING 2 0 2 0 2 0 2 1 2 0 PEST CONTROL 6 0 1 5 1 5 6 0 1 5 REFUSE UPLIFT 392 3 399 (4) 399 (4) 395 24 399 (4) REMOVAL & STORAGE COSTS 42 0 24 24 32 20 57 37 39 18 OTHER PROPERTY COSTS 746 (101) 619 126 616 129 745 604 627 118 OFFICE ACCOM-FACILITIES MANAGEMENT 1,089 (53) 1,092 (45) 1,089 (44) 1,044 1,089 1,089 (45) ACCOMMODATION RECHARGE TO USERS 53 (20) 53 (20) 53 (20) 33 34 53 (20) PROPERTY COSTS 25,827 (837) 26,342 (1,185) 26,318 (1,192) 25,152 23,327 26,623 (1,471) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 521 15 519 1 594 (74) 520 448 598 (78) COMPUTER EQUIPMENT MAINTENANCE 6 0 0 6 0 6 6 0 0 6 I.T. EQUIPMENT MAINT-CONTRACT 212 (3) 217 (10) 213 (6) 207 16 217 (10) EQUIPMENT, APPARATUS AND TOOLS 45 0 45 0 45 0 45 2 45 0 ADAPTATIONS FOR CLIENTS 500 0 503 (3) 503 (3) 500 158 503 (3) FURNITURE - OFFICE 1 (1) 3 (3) 2 (2) 0 3 0 0 FURNISHINGS 0 0 0 0 0 0 0 110 0 0 MATERIALS 10,469 1,379 9,848 0 10,769 44 9,813 4,672 8,813 1,000 STOCK/STORE ISSUES 0 0 994 (994) 0 0 0 3,596 956 (956) MATERIALS, APPARATUS AND EQUIPMENT 0 0 0 0 0 0 0 436 0 0 AUDIO VISUAL 10 0 10 0 10 0 10 1 10 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 0 0 0 0 0 0 0 0 TV LICENCES - EDUCATION 1 0 1 0 1 1 1 3 1 0 FOODSTUFFS - GENERAL 1 0 0 0 0 0 0 0 0 0 FOOD PURCHASES WITHIN CONTRACT 0 0 0 0 0 0 0 13 1 (1) BEVERAGES 0 2 1 (1) 0 0 0 1 0 0 PROTECTIVE CLOTHING & UNIFORMS 44 0 42 2 44 0 44 33 44 0 OTHER SUPPLIES AND SERVICES 87 1 58 18 63 15 78 34 67 11 HEALTH AND SAFETY 1 0 0 1 0 1 1 1 1 0 CATERING - CONTRACT 1 0 0 0 0 0 0 0 0 0 OUTSOURCED MAIL 2 (2) 2 (2) 2 (2) 0 19 2 (2) DELIVERY CHARGE 0 0 0 0 0 0 0 1 0 0 BULK BUYING DISCOUNT 0 0 0 0 0 0 0 (5) 0 0 SUPPLIES AND SERVICES 11,903 1,391 12,243 (985) 12,246 (20) 11,225 9,542 11,258 (33) 86
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South Lanarkshire Council Period 7 Period 7 Period 10 Period 10 Period 11 Period 11 Revised Period 12 Period 12 Period 12 Housing & Technical Resources Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) Outturn) 25/26 Outturn) TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 0 0 0 0 0 0 4 0 0 PURCHASE OF PLANT 125 0 293 (168) 260 (135) 125 177 260 (135) FLEET SERVICES - FUEL 0 3 4 (1) 3 0 3 26 4 (1) POOL CAR RECHARGE - RENTAL CHARGE 43 10 58 (4) 57 (3) 54 30 55 (1) POOL CAR RECHARGE - FUEL 9 9 7 11 7 11 18 0 7 11 POOL CAR RECHARGE - ADDITIONAL CHARGES 0 1 0 1 0 1 1 0 0 1 OTHER TRANSPORT COSTS 1 (1) 3 (3) 2 (2) 0 10 3 (3) TRANSPORT INSURANCE 44 0 43 1 43 1 44 44 43 1 LICENCES 0 0 0 0 0 0 0 1 0 0 PLANT SERVICES 7 0 7 0 16 (9) 7 12 16 (9) FLEET SERVICE CHARGES 2,820 138 3,151 (183) 3,167 (191) 2,976 2,662 3,159 (183) HIRE OF EXTERNAL PLANT 240 17 230 27 246 11 257 93 246 11 HIRE OF SCAFOLDING 1,033 44 1,156 (79) 1,156 (79) 1,077 698 1,156 (79) HIRE OF SKIPS 12 21 34 (1) 34 (1) 33 433 34 (1) EXTERNAL TRANSPORT CONTRACT 0 0 7 1 11 (3) 8 9 11 (3) TAXI CHARGES - CONTRACTED 11 1 5 0 5 0 5 5 6 (1) TRANSPORT AND PLANT 4,345 243 4,998 (398) 5,007 (399) 4,608 4,204 5,000 (392) ADMINISTRATION PRINTING AND STATIONERY 79 (3) 84 (7) 86 (8) 78 71 83 (5) TELEPHONES 103 (1) 97 4 94 7 101 37 96 5 MOBILE PHONES 39 0 43 (3) 42 (2) 40 113 44 (4) ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 0 7 0 0 0 0 0 0 0 0 ADVERTISING - OTHER 6 0 1 5 1 5 6 1 1 5 POSTAGES/COURIERS 26 (12) 23 (11) 24 (12) 12 34 22 (10) MEMBERSHIP FEES/SUBSCRIPTIONS 15 (3) 16 (1) 16 (1) 15 20 32 (17) INSURANCE 216 0 230 (14) 231 (15) 216 210 228 (12) MEDICAL COSTS 16 1 16 0 17 (1) 16 37 17 (1) LEGAL EXPENSES 14 2 24 (5) 27 (5) 22 25 26 (4) PETTY OUTLAYS 12 0 14 (2) 14 (2) 12 13 24 (12) HOSPITALITY / CIVIC RECOGNITION 2 0 3 0 4 (1) 3 1 1 2 PAYPOINT AGENCY FEES 0 0 0 0 0 0 0 4 0 0 OTHER ADMIN COSTS 8 0 7 1 7 1 8 1 3 5 TRAINING 2 (2) 1 (1) 2 (2) 0 31 2 (2) INTERNAL SUPPORT SERVICES ALLOCATION 457 0 511 (54) 457 0 457 298 457 0 CENTRAL ADMINISTRATION 2,749 0 2,803 (54) 2,749 0 2,749 2,355 2,749 0 ADMINISTRATION 3,744 (11) 3,873 (142) 3,771 (36) 3,735 3,251 3,785 (50) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,122 (109) 2,814 (351) 2,373 90 2,465 2,243 2,573 (108) OTHER LOCAL AUTHORITIES 0 0 0 0 0 0 0 12 2 (2) PAYMENTS TO VOLUNTARY ORGANISATIONS 0 0 1 (1) 1 (1) 0 0 0 0 PAYMENTS TO OTHER BODIES 1,663 (7) 1,727 16 1,730 12 1,751 1,637 1,680 71 SUPPORTING PEOPLE INTERNAL PROVIDER 1,129 0 1,129 0 1,129 0 1,132 1,043 1,132 0 SUPPORTING PEOPLE EXTERNAL PROVIDER 419 0 419 0 419 0 419 297 419 0 HOUSING ADMINISTRATION 885 0 885 0 885 0 885 817 885 0 ASSISTANCE TO HOME OWNERS 1,340 (249) 1,650 (72) 1,650 (72) 1,578 930 1,538 40 PRIVATE INDIVIDUALS - GENERAL 151 0 251 (100) 251 (100) 151 228 151 0 PAYMENT TO OTHER BODIES 7,709 (365) 8,876 (508) 8,438 (71) 8,381 7,207 8,380 1 PAYMENT TO CONTRACTORS PAYMENT TO LOCAL AUTHORITY CONTRACTOR 0 0 0 0 0 0 0 477 0 0 PAYMENT TO PRIVATE CONTRACTOR 16,930 (1,640) 16,440 776 16,482 (224) 17,500 14,314 16,811 689 PAYMENT TO EXTERNAL CONSULTANTS 2,113 (1,807) 1,856 (1,550) 2,505 (2,199) 306 2,177 2,505 (2,199) PAYMENT TO CONTRACTORS 19,043 (3,447) 18,296 (774) 18,987 (2,423) 17,806 16,968 19,316 (1,510) TRUST FUND EXPENDITURE TRANSFER PAYMENTS FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 161 (8) 157 (3) 155 (1) 154 693 158 (4) INTEREST ON REVENUE BALANCES 2 0 2 0 2 0 2 0 2 0 FINANCING CHARGES 163 (8) 159 (3) 157 (1) 156 693 160 (4) TOTAL EXPENDITURE 119,593 (1,598) 121,223 (2,231) 121,219 (2,584) 118,914 106,156 121,209 (2,295) INCOME CONTRIBUTIONS FROM OTHER BODIES (2,358) 0 (3,270) 268 (2,947) (104) (3,529) (3,025) (3,578) 49 SALES - DEPARTMENTS OF THE AUTHORITY (460) 0 (453) (7) (453) (7) (460) 0 (453) (7) FEES AND CHARGES - GENERAL (815) 269 (588) 42 (588) 42 (546) (476) (643) 97 FEES AND CHARGES - DEPARTMENTS OF THE A (46) 0 (48) 2 (48) 2 (46) 0 (48) 2 RENTAL INCOME (3,875) (222) (3,646) (563) (3,637) (572) (4,209) (3,164) (3,829) (380) HOUSE RENTS (6,984) (4) (7,816) 328 (7,816) 328 (7,288) (6,572) (7,571) 283 INSURANCE RECOVERIES (26) 26 0 0 0 0 0 0 0 0 OTHER INCOME (2,749) 2 (2,709) (38) (2,713) (36) (2,749) (2,208) (2,713) (36) REALLOCATION OF CENTRAL SUPPORT COSTS (876) 0 (876) 0 (876) 0 (876) (584) (876) 0 REALLOCATION OF SUPPORT COSTS (1,556) (74) (1,737) 107 (1,747) 117 (1,630) (884) (1,737) 107 RECOVERY FROM CAPITAL (27,118) (2,617) (26,521) (3,214) (27,182) 745 (28,350) (22,350) (30,173) 1,823 RECHARGES - DEPARTMENTS OF AUTHORITY (53,498) 4,218 (54,709) 5,429 (54,405) 2,203 (50,290) (42,609) (50,770) 480 MANUAL RECHARGES - DEPARTMENTS OF AUTHORITY 0 0 0 0 0 0 0 (5,537) 0 0 INCOME (100,361) 1,598 (102,373) 2,354 (102,412) 2,718 (99,973) (87,409) (102,391) 2,418 NET EXPENDITURE 19,232 0 18,850 123 18,807 134 18,941 18,747 18,818 123 87
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Appendix E Housing and Technical Resources (HRA) Variance Analysis 2025/26 (Period 12) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 78k under APT&C Basic/Overtime/ Superannuation/National Insurance/Travel/Pensions – 78k under HRA The underspend is mainly due to vacancies across the service. Property Costs 469k under Grounds Maintenance – 68k under HRA The forecast underspend is due to lower than anticipated charges. Housing – Rent Write off Unlet Periods/Bad Periods – 473k under HRA The net underspend reflects a lower than anticipated level of bad debt provision. During the year, collection rates for rental income have been better than forecast, which is due in part to schemes such as the tenancy sustainment fund mitigating the overall level of debt. Electricity – contract/non contract/ Gas/Heating Oil/Solid Fuel – 125k under HRA The forecast underspend is due to lower than budgeted utility expenditure on communal areas within HRA. Fixtures and Fittings – (76k) over HRA This budget is demand led and the overspend reflects the increased demand during the year. Cleaning Contract – (109k) over HRA The overspend is due to greater than budgeted charges for Facilities Management cleaning charges within the overall HRA service. 6 89
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Pest Control – (60k) over HRA The overspend is due to increased demand for pest control services within the overall HRA service. Payment to Other Bodies (398k) over Payment to Other Bodies – (423k) over HRA This includes payments in relation to new systems for which we are expecting a transfer of budget from reserves. Income (54k) under recovered Fees and Charges – General – (138k) under recovered HRA The under recovery reflects lower than anticipated income from laundry charges. House/Lock Up Rents – 111k over recovered HRA The over recovery is due to the timing of new builds which were completed ahead of the anticipated profiles. Year End Transfer from the Balance Sheet – 41k over recovered HRA The budget assumes a level of transfer from reserves, due to the current net overspend across the service. 90
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South Lanarkshire Council Period 7 Period 7 Period 10 Period 10 Period 11 Period 11 Revised Period 12 Period 12 Period 12 Housing and Revenue Account Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) Outturn) 25/26 Outturn) EMPLOYEE COSTS APT & C BASIC 12,608 69 12,671 (80) 12,725 (134) 12,591 11,015 12,672 (81) APT & C OVERTIME 22 47 29 40 29 40 69 40 56 13 APT & C SUPERANNUATION 818 4 818 2 818 2 820 712 814 6 APT & C NIC 1,550 79 1,556 70 1,556 70 1,626 1,341 1,504 122 TRAVEL AND SUBSISTANCE 2 33 2 33 2 33 35 3 3 32 PENSION INCREASES 219 0 219 0 165 54 219 213 233 (14) EMPLOYEE COSTS 15,219 232 15,295 65 15,295 65 15,360 13,324 15,282 78 PROPERTY COSTS RATES 79 (7) 78 (6) 78 (6) 72 78 78 (6) SCOTTISH WATER - UNMETERED CHARGES 4 0 0 4 0 4 4 0 0 4 SCOTTISH WATER - METERED CHARGES 8 0 17 (9) 17 (9) 8 8 17 (9) RENT 6 0 0 6 0 6 6 0 0 6 SERVICE CHARGE 94 0 118 (24) 118 (24) 94 2 118 (24) FACTORING CHARGES 0 0 4 (4) 4 (4) 0 4 4 (4) OTHER ACCOMMODATION COSTS 11 0 0 1 0 1 1 23 1 0 PROPERTY INSURANCE 2,268 0 3,497 0 3,497 0 3,497 3,465 3,497 0 SECURITY COSTS 55 0 5 50 5 50 55 4 5 50 GROUND MAINTENANCE 4,411 54 4,180 83 4,188 75 4,263 4,067 4,180 83 GROUNDS MAINTENANCE ADDITIONAL WORKS 10 (10) 10 (10) 10 (10) 0 12 15 (15) REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 43,631 (102) 46,333 194 46,333 194 46,527 29,273 46,333 194 LIFE CYCLE MAINTENANCE 166 (166) 194 (194) 194 (194) 0 198 194 (194) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 609 268 941 (40) 941 (40) 901 1,155 941 (40) HOUSING - RENT FREE ACCOMMODATION 247 19 210 56 210 56 266 116 210 56 GAS MAINTENANCE COSTS 0 0 0 0 0 0 0 2 0 0 ELECTRICAL HEATING MAINTENANCE 0 0 0 0 0 0 0 3 0 0 HOUSING - RENT W/O UNLET PERIODS 2,950 0 2,708 229 2,708 229 2,937 2,274 2,464 473 HOUSING - RENT W/O BAD PERIODS 2,273 0 1,250 0 1,250 0 1,250 1,032 1,250 0 ASBESTOS 139 0 143 0 143 0 143 98 143 0 FIXED ELECTRICAL 1 (1) 3 (3) 3 (3) 0 3 4 (4) EPC (1) 1 1 (1) 1 (1) 0 (1) 1 (1) ELECTRICITY - CONTRACT 1,350 0 1,324 26 1,324 26 1,350 691 1,172 178 ELECTRICITY - NON CONTRACT 0 0 18 (18) 18 (18) 0 13 14 (14) GAS 438 0 420 18 420 18 438 443 494 (56) HEATING OIL 54 0 14 40 14 40 54 31 34 20 SOLID FUEL 4 0 6 (2) 6 (2) 4 7 7 (3) FIXTURE & FITTINGS 0 0 119 (66) 119 (66) 53 113 129 (76) JANITOR SERVICE 0 0 30 13 30 13 43 30 30 13 CLEANING CONTRACT 491 (106) 492 (107) 492 (107) 385 494 494 (109) CLEANING MATERIALS 57 0 21 36 21 5 57 22 26 31 HEALTH & HYGIENE MATERIALS 1 (1) 1 (1) 0 0 0 1 0 0 WINDOW CLEANING 16 0 19 (3) 19 (3) 16 37 20 (4) PEST CONTROL 176 (54) 192 (70) 192 (70) 122 168 182 (60) REFUSE UPLIFT 15 (15) 24 (24) 24 (24) 0 29 20 (20) REMOVAL & STORAGE COSTS 14 0 23 (9) 23 (9) 14 23 25 (11) OTHER PROPERTY COSTS 32 0 18 14 18 14 32 19 21 11 PROPERTY COSTS 59,609 (120) 62,413 179 62,420 141 62,592 43,937 62,123 469 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 295 0 281 14 281 14 295 36 149 146 COMPUTER EQUIPMENT RENTAL 0 0 11 (11) 11 (11) 0 1 22 (22) I.T. EQUIPMENT MAINT-CONTRACT 74 0 116 (42) 116 (42) 74 1 250 (176) EQUIPMENT, APPARATUS AND TOOLS 22 (9) 38 (25) 38 (25) 13 27 30 (17) ADAPTATIONS FOR CLIENTS 1,890 0 0 0 0 0 0 0 0 0 FURNITURE - OFFICE 10 0 5 5 5 5 10 3 3 7 MATERIALS 0 0 32 (32) 32 (32) 0 0 0 0 MATERIALS, APPARATUS AND EQUIPMENT 1 (1) 2 (2) 2 (2) 0 2 2 (2) PROVISIONS 2 0 4 (2) 4 (2) 2 5 5 (3) FOOD PURCHASES 0 0 1 (1) 1 (1) 0 0 0 0 BEVERAGES 4 0 4 0 4 0 4 0 4 0 PROTECTIVE CLOTHING & UNIFORMS 12 0 10 2 10 2 12 9 9 3 LAUNDRY COSTS 33 (17) 28 (12) 28 (12) 16 41 45 (29) OTHER SUPPLIES AND SERVICES 38 0 10 28 10 28 38 9 10 28 HEALTH AND SAFETY 15 0 0 15 0 15 15 0 0 15 CATERING - CONTRACT 1 (1) 1 (1) 1 (1) 0 1 1 (1) CATERING - OUTWITH CONTRACT 1 (1) 1 (1) 1 (1) 0 1 1 (1) OUTSOURCED MAIL 4 (4) 7 (7) 7 (7) 0 6 6 (6) SUPPLIES AND SERVICES 2,402 (33) 551 (72) 551 (72) 479 142 537 (58) TRANSPORT AND PLANT PURCHASE OF VEHICLES 1 (1) 3 (3) 3 (3) 0 3 3 (3) FLEET SERVICES - FUEL 0 0 4 (4) 4 (4) 0 1 14 (14) POOL CAR RECHARGE - RENTAL CHARGE 26 0 4 22 4 22 26 5 5 21 POOL CAR RECHARGE - FUEL 6 0 0 6 0 6 6 0 6 0 POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 0 1 0 1 1 0 1 0 OTHER TRANSPORT COSTS 1 (1) 10 (10) 10 (10) 0 9 10 (10) FLEET SERVICE CHARGES 158 0 191 (33) 191 (33) 158 124 191 (33) HIRE OF SKIPS 0 0 0 0 0 0 0 4 4 (4) STORAGE 4 0 1 3 1 3 4 0 0 4 TAXI CHARGES - CONTRACTED 0 0 0 0 0 0 0 0 0 0 TRANSPORT AND PLANT 197 (2) 213 (18) 213 (18) 195 146 234 (39) 91
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South Lanarkshire Council Period 7 Period 7 Period 10 Period 10 Period 11 Period 11 Revised Period 12 Period 12 Period 12 Housing and Revenue Account Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) Outturn) 25/26 Outturn) ADMINISTRATION PRINTING AND STATIONERY 79 0 74 5 74 5 79 67 73 6 BULK PRINTING 68 0 59 9 59 9 68 0 59 9 TELEPHONES 95 0 67 28 67 28 95 65 67 28 MOBILE PHONES 34 0 56 (22) 56 (22) 34 54 98 (64) ADVERTISING - RECRUITMENT 0 0 3 (3) 3 (3) 0 0 0 0 ADVERTISING - OTHER 12 0 1 11 1 11 12 0 1 11 POSTAGES/COURIERS 171 0 114 57 114 57 171 100 108 63 SMS MESSAGING 3 (3) 5 (5) 5 (5) 0 5 6 (6) MEMBERSHIP FEES/SUBSCRIPTIONS 38 0 45 (7) 45 (7) 38 41 45 (7) MEDICAL COSTS 25 0 13 12 13 12 25 14 15 10 LEGAL EXPENSES 44 (38) 16 0 16 0 16 19 19 (3) PETTY OUTLAYS 4 0 0 4 0 4 4 0 0 4 HOSPITALITY / CIVIC RECOGNITION 1 (1) 5 (5) 5 (5) 0 2 3 (3) GIRO BANK AGENCY FEES 4 0 4 0 4 0 4 0 4 0 PAYPOINT AGENCY FEES 32 (19) 31 (18) 31 (18) 13 28 31 (18) INTERNET AGENCY FEES 3 0 3 0 3 0 3 0 3 0 OTHER ADMIN COSTS 15 0 20 (5) 20 (5) 15 16 18 (3) CONFERENCES - OFFICIALS 7 0 1 6 1 6 7 0 1 6 INTERNAL SUPPORT SERVICES ALLOCATION 5,020 0 5,020 0 5,020 0 5,020 0 5,020 0 ADMINISTRATION 5,655 (61) 5,537 67 5,537 67 5,604 411 5,571 33 PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 3,055 0 2,778 7 2,778 7 2,785 1,804 2,778 7 OTHER LOCAL AUTHORITIES 1 (1) 3 (3) 3 (3) 0 3 3 (3) GRANTS TO VOLUNTARY ORGANISATIONS 3 0 0 3 0 3 3 (2) 0 3 PAYMENTS TO VOLUNTARY ORGANISATIONS 31 0 6 25 6 25 31 12 13 18 PAYMENTS TO OTHER BODIES 47 (15) 725 (423) 725 (423) 302 542 725 (423) ASSISTANCE TO HOME OWNERS 0 0 0 0 0 0 0 18 0 0 PRIVATE INDIVIDUALS - GENERAL 150 0 150 0 150 0 150 (3) 150 0 PAYMENT TO OTHER BODIES 3,287 (16) 3,662 (391) 3,662 (391) 3,271 2,374 3,669 (398) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 116 (36) 80 0 80 0 80 80 80 0 PAYMENT TO EXTERNAL CONSULTANTS 20 0 20 0 20 0 20 0 20 0 PAYMENT TO CONTRACTORS 136 (36) 100 0 100 0 100 80 100 0 FINANCING CHARGES INTEREST-DEBT CHARGES 16,620 0 14,594 0 14,594 0 14,594 4,405 14,594 0 I.T. EQUIPMENT LEASING-CONTRACT 67 0 98 (31) 98 (31) 67 170 98 (31) CFCR 35,633 0 35,633 0 35,633 0 35,633 26,672 35,633 0 INTEREST ON REVENUE BALANCES (825) 0 0 0 0 0 0 0 0 0 FINANCING CHARGES 51,495 0 50,325 (31) 50,325 (31) 50,294 31,247 50,325 (31) TOTAL EXPENDITURE 138,000 (36) 138,096 (201) 138,103 (239) 137,895 91,661 137,841 54 INCOME CONTRIBUTIONS FROM OTHER BODIES 0 0 0 0 0 0 0 (8) (8) 8 SALES - DEPARTMENTS OF THE AUTHORITY (1,169) 0 (885) 0 (885) 0 (885) (817) (885) 0 FEES AND CHARGES - GENERAL (5,579) 0 (5,469) (138) (5,469) (138) (5,607) (4,708) (5,469) (138) RENTAL INCOME (993) 0 (461) (4) (461) (4) (465) 0 (465) 0 HOUSE RENTS (120,751) 0 (121,547) 98 (121,547) 98 (121,449) (101,324) (121,603) 154 LOCK UP RENTS (2,980) 0 (2,870) (41) (2,870) (41) (2,911) (2,868) (2,868) (43) INSURANCE RECOVERIES (539) 0 (520) 0 (520) 0 (520) (164) (520) 0 OTHER INCOME (1,235) 0 (1,265) 0 (1,265) 0 (1,265) (1,106) (1,265) 0 REALLOCATION OF SUPPORT COSTS (717) 0 (723) 6 (723) 6 (717) 0 (723) 6 YEAR END T/FER TO BALANCE SHEET (4,037) 36 (4,363) 287 (4,363) 287 (4,076) 0 (4,035) (41) INCOME (138,000) 36 (138,103) 208 (138,103) 208 (137,895) (110,995) (137,841) (54) NET EXPENDITURE 0 0 (7) 7 0 (31) 0 (19,334) 0 0 92
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Appendix F South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 20 February 2026 (No.12) Social Work Resources Committee Revised Annual Projected Projected Outturn % Note Year to Date Budget Outturn Variance Actual Service Departments :- £m £m £m £m Performance and Support Services 6.187 5.879 0.308 4.98% 4.595 Children and Families 52.740 50.635 2.105 3.99% 43.305 Adults and Older People 192.159 190.909 1.250 0.65% 165.830 Justice and Substance Misuse 0.881 0.199 0.682 77.41% 0.289 Total Social Work Resources 251.967 247.622 4.345 1.72% 214.019 6 93
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Social Work Resources Variance Analysis 2025/26 (Period 12) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 3,829k under Admin & Clerical Staff – 497k under Basic Grade Social Workers – 2,301k under Adult and Older People – 166k under Performance and Support – 202k under Justice – 103k under Children and Family - 864k under Adult and Older People – 1,197k under Justice - 228k under This relates to the underspends to Scheduling Assistant vacancies in Homecare, which are being recruited. This is offset by overtime costs for Managerial Support Specialist Staff (below). This is a result of vacancies which are actively being recruited. This is a result of vacancies which are actively being recruited. This is a result of vacancies which are actively being recruited. This is a result of vacancies which are actively being recruited. This is a result of new posts approved at committee which are actively being recruited to. This results in an in-year underspend. 94
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Managerial Support Specialist Staff – (75k) over Care Staff – 131k under Instructors - 70k under Children and Family - 826k under Adult and Older People – (1,326k) over Performance and Support – 127k under Justice - 329k under Children & Family – (119k) over Adult & Older People - 250k under Adult & Older People – 70k under This is a result of vacancies which are actively being recruited. This overspend is a result of turnover being less than anticipated to date, and overtime spend to cover the Scheduling Assistant vacancies in Homecare This is a result of vacancies which are actively being recruited. This is a result of new posts approved at committee which are actively being recruited to. This results in an in-year underspend. This overspend is due to the level of overtime being incurred to manage staff absences due to sickness and maternity leave. This is a result of vacancies which are actively being recruited. This underspend relates to vacancies within day care services. 95
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Manual Workers (Home Carers) – 478k under Other Employee Costs – 420k under Adult and Older People – 478k under Children & Family – 370k under This is a result of vacancies which are actively being recruited. This is a funding solution identified as part of the overall budget recovery plan. Property Costs (165k) over Rates – (122k) over Scottish Water – Metered Charges - (40k) over Rent - (51k) over Repairs and Maintenance Internal Contractor - (57k) over Adult and Older People – (115k) over Adult and Older People – (22k) over Children & Family – (14k) over Adult and Older People – (48k) over Adult and Older People – (30k) over Additional rates for closed centers that previously had 100% relief. This overspend is the result of increased prices. This overspend is the result of increased prices. This overspend is in respect of rental charges for residential care homes. This non-recurring overspend is due to several small higher than anticipated spends in relation to repairs and maintenance across A&OP services. 96
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Electricity - 98k under Gas – 81k under Adult and Older People – 96k under Adult and Older People – 74k under The underspend reflects a reduction in price. The underspend reflects a reduction in price. Supplies and Services 128k under Computer Equipment Purchase – (119k) over Equipment, Apparatus and Tools - (59k) over Aids for Clients – 146k under Performance and Support – (35k) over Adult and Older People – (71k) over Adult and Older People – (43k) over Performance and Support – (16k) over Adult and Older People – 148k under The overspend is non-recurring due to the purchase of additional office equipment required. The overspend is due to non- recurring spend to replenish IT equipment within Homecare service. The overspend is non-recurring due to the purchase of additional equipment required. The overspend is non-recurring due to the purchase of additional equipment required. The underspend reflects the requirement to purchase and replace existing assistive technology equipment which is used to support service users to remain at home. 97
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) Adaptations for Clients – 59k under Supplies for Clients – 76k under Adult and Older People – 59k under Children & Family – 54k under The underspend is due to lower than anticipated spend on stairlifts and ceiling tracks. The spend on supplies can be ad-hoc in nature and is currently showing an underspend. Transport and Plant (177k) over Pool Car Recharge – Rental Charge (146k) over Other Transport Costs – 81k under Fleet Service Charges (120k) over Children and Family – (158k) over Adult and Older People – 84k under Adult and Older People – (131k) over The overspend reflects the demand and arrangements for pool cars. The underspend reflects the current demand for external service. The overspend relates to slippage in the 2024/25 saving for the decommissioning of Fleet buses that are no longer required. An action plan is being developed to ensure costs are reduced to achieve the saving in full. Alongside an overspend in Homecare due to aging vehicles. Administration (152k) over Mobile Phones – (132k) over Justice - (34k) over The overspend relates to cost of mobile phones reflecting service delivery. 98
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Subjective Head Variance Subjective line Service / amount Explanation Performance and Support – (20k) over Children and Family – (64k) over The overspend relates to cost of mobile phones reflecting service The overspend relates to cost of mobile phones reflecting service delivery. Payment to Other Bodies (385k) over Payment to Voluntary Organisation - 42k under Payment to Other Bodies - 99k under Payment to Private Individuals – 189k under Social Work – Foster Parents – (343k) over Children & Family - 66k under Adult and Older People - 47k under Children and Family – 53k under Children and Family – 195k under Children and Family – (343k) over This is a funding solution identified as part of the overall budget recovery plan. The underspend has arisen from services which are no longer being commissioned. This is a funding solution identified as part of the overall budget recovery plan. There has been a reduction in the number of supported carers and use of the shared care scheme. However, work has been undertaken to attract new carers in these areas. This recurring overspend is attributable to the requirement to purchase external foster placements. 99
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies (cont.) Social Work – Adoption Allowance – (395k) over Children and Family – (395k) over This overspend relates to the number of adoptive carers being paid an ongoing adoption allowance. It also relates to interagency adoption payments where carers have been identified out with South Lanarkshire. Payment to Contractors 1,030k under Payment to Private Contractors - Payments to Col Orgs-Care Element – 400k under Payment to Private Contractors – Secure Accommodation - 562k under Payment to Private Contractors – Respite – 246k under Payment to Private Contractors – Daycare – (299k) over Children and Family – 400k under Children and Family – 562k under Children and Family – 41k under Adult and Older People – 205k under Adult and Older People – (299k) over This underspend represents a temporary funding solution as part of the overall budget recovery plan. This underspend reflects the current demand for Council funded secure placements which have reduced in 2025/26. This underspend relates to the demand for community-based respite. This underspend relates to the demand for community-based respite. This overspend reflects the current demand for this day opportunity services. 100
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Private Contractors – Home Support – 143 under Adult and Older People – 143k under This underspend reflects lower demand for external home support service. Transfer Payments (474k) over Direct Assistance to Persons – (453k) over Children and Family – (434k) over This overspend is due to budget pressure continuing into 2025/26, an increase in demand for kinship care allowances and an increase to the net cost to the Council arising from the migration to Universal Credit which has resulted in the loss of child tax credits from some kinship carers. Income 743k over recovered Contributions from Other Bodies – 292k over recovered Fees and Charges – General – 192k over recovered Children and Family – 164k over recovered Adult and Older People – 108k over recovered Children and Family – 53k over recovered This over recovery is due to the level of Unaccompanied Asylum- Seeking Children (UASC) income being received for children seeking asylum. This over recovery of income relates to non-recurring reimbursement of costs. This is due to the recovery of unused direct payments. This over recovery if offsetting small overspends in the current year’s Direct Payments and community outreach services within Children and Family. 101
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* The underlined variances represent new variances since the last report. Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Fees and Charges - Other Local Authorities – 95k over recovered Other Income – 89k over recovered Adult and Older People – 143k over recovered Children and Family – 78k over recovered Adult and Older People – 86k over recovered This over recovery relates to non- recurring income received in respect of recovery of prior year care costs from service users. This over recovery is due to a recharge to other local authorities for interagency adoption fees. This over recovery of income relates to non-recurring reimbursement of costs. 102
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South Lanarkshire Council Period 7 Period 7 Period 10 Period 10 Period 11 Period 11 Revised Period 12 Period 12 Period 12 Social Work Resource - Total Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) Outturn) 25/26 Outturn) EMPLOYEE COSTS APT&C BASIC 6,373 417 6,286 529 6,258 555 6,794 5,003 6,241 553 APT&C OVERTIME 152 (152) 165 (165) 168 (168) 0 155 168 (168) APT&C SUPERANNUATION 392 54 371 74 368 77 445 318 368 77 APT&C NIC 689 43 679 32 682 29 711 598 676 35 SOCIAL WORKERS BASIC GRADE BASIC 13,825 1,112 13,072 2,019 13,169 1,930 15,098 11,717 13,154 1,944 SOCIAL WORKERS BASIC GRADE OVERTIME 91 (19) 98 (36) 87 (30) 57 64 84 (27) SOCIAL WORKERS BASIC GRADE SUPERANNUATION 914 115 853 177 856 171 1,027 740 853 174 SOCIAL WORKERS BASIC GRADE NIC 1,833 143 1,770 213 1,777 207 1,984 1,548 1,774 210 MAN/SPEC/FWORK BASIC 26,288 (454) 26,371 (25) 26,513 73 26,607 22,858 26,556 51 MAN/SPEC/FWORK OVERTIME 221 (175) 520 (474) 516 (470) 46 459 516 (470) MAN/SPEC/FWORK SUPERANNUATION 1,673 49 1,670 52 1,649 69 1,718 1,423 1,638 80 MAN/SPEC/FWORK NIC 3,909 (83) 3,474 230 3,462 278 3,739 3,050 3,475 264 CARE STAFF BASIC 17,297 449 16,820 753 17,019 519 17,538 14,553 17,078 460 CARE STAFF OVERTIME 919 (477) 958 (458) 971 (471) 500 842 963 (463) CARE STAFF SUPERANNUATION 1,060 75 1,006 129 1,017 108 1,125 891 1,018 107 CARE STAFF NIC 2,190 31 2,145 77 2,185 30 2,215 1,912 2,188 27 INSTRUCTORS - SOCIAL WORK BASIC 1,582 53 1,577 58 1,579 56 1,635 1,362 1,571 64 INSTRUCTORS - SOCIAL WORK SUPERANNUATION 103 3 103 3 102 4 106 88 102 4 INSTRUCTORS - SOCIAL WORK NIC 195 2 195 2 195 2 197 169 195 2 MANUAL WORKERS BASIC 29,989 323 29,629 570 29,602 597 30,199 25,904 29,580 619 MANUAL WORKERS OVERTIME 1,311 (76) 1,664 (294) 1,641 (271) 1,370 1,536 1,664 (294) MANUAL WORKERS SUPERANNUATION 1,922 62 1,847 137 1,843 141 1,984 1,598 1,836 148 MANUAL WORKERS NIC 3,904 19 3,819 104 3,832 91 3,923 3,467 3,918 5 TRAVEL AND SUBSISTANCE 375 22 380 17 381 16 397 242 379 18 OTHER EMPLOYEE COSTS 908 300 731 385 425 420 845 201 425 420 PENSION INCREASES 328 0 332 (4) 332 (4) 328 272 332 (4) STRAIN ON THE FUND 5 (5) 5 (5) 5 (5) 0 12 7 (7) EMPLOYEE COSTS 118,448 1,831 116,540 4,100 116,634 3,954 120,588 100,982 116,759 3,829 PROPERTY COSTS RATES 357 7 479 (117) 477 (115) 362 463 484 (122) SCOTTISH WATER - UNMETERED CHARGES 1 0 1 0 1 0 1 0 1 0 SCOTTISH WATER - METERED CHARGES 177 (2) 217 (40) 217 (40) 177 161 217 (40) RENT 555 (13) 587 (40) 598 (51) 547 579 598 (51) PROPERTY INSURANCE 292 0 293 (1) 293 (1) 292 292 293 (1) SECURITY COSTS 2 0 2 0 3 (1) 2 7 35 (33) GROUND MAINTENANCE 0 0 12 0 12 0 12 12 12 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 24 (10) 73 (37) 73 (37) 36 97 93 (57) LIFE CYCLE MAINTENANCE 0 0 1 (1) 1 (1) 0 1 1 (1) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 36 (10) 29 (1) 38 (10) 28 45 49 (21) ELECTRICAL HEATING MAINTENANCE 0 0 0 0 0 0 0 5 0 0 ELECTRICITY - CONTRACT 707 0 564 98 564 98 662 244 564 98 ELECTRICITY - NON CONTRACT 0 0 0 0 0 0 0 5 0 0 GAS 471 0 405 81 405 81 486 297 405 81 FIXTURE & FITTINGS 37 (27) 45 (13) 46 (14) 32 47 46 (14) JANITOR SERVICE 1 (1) 0 0 0 0 0 0 0 0 CLEANING CONTRACT 393 0 379 9 379 9 388 372 379 9 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 118 0 132 (14) 132 (14) 118 114 132 (14) HEALTH & HYGIENE MATERIALS 86 0 87 (1) 87 (1) 86 76 87 (1) AKINDOAK CLEANING 9 0 9 0 9 0 9 6 9 0 REFUSE UPLIFT 39 0 41 (2) 41 (2) 39 32 41 (2) REMOVAL & STORAGE COSTS 1 0 7 (5) 7 (5) 2 8 10 (8) OTHER PROPERTY COSTS 142 (7) 175 (18) 175 (18) 175 53 163 12 PROPERTY COSTS 3,448 (63) 3,538 (102) 3,558 (122) 3,454 2,916 3,619 (165) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 943 (131) 1,005 (75) 1,002 (72) 930 1,027 1,049 (119) COMPUTER EQUIPMENT MAINTENANCE 27 0 11 16 11 16 27 10 11 16 I.T. EQUIPMENT MAINT-CONTRACT 179 0 183 (7) 181 (5) 176 16 181 (5) I.T. ELECTRONIC MESSAGING 97 0 121 (24) 120 (23) 97 0 120 (23) EQUIPMENT, APPARATUS AND TOOLS 123 (9) 112 (2) 112 (2) 110 77 169 (59) SMALL TOOLS 4 0 10 (6) 10 (6) 4 5 7 (3) AIDS FOR CLIENTS 979 1 659 201 696 164 860 448 714 146 ADAPTATIONS FOR CLIENTS 981 0 827 46 808 65 873 588 814 59 SUPPLIES FOR CLIENTS 313 36 276 76 276 76 352 208 276 76 FURNITURE - OFFICE 2 (1) 13 (12) 12 (11) 1 13 24 (23) FURNITURE - GENERAL 0 0 42 (8) 38 (4) 34 39 38 (4) FURNISHINGS (INCL. CROCKERY & LINEN) 15 0 24 (5) 24 (5) 19 19 25 (6) MATERIALS 10 0 2 8 1 9 10 (3) 1 9 MATERIALS, APPARATUS AND EQUIPMENT 5 (3) 12 (10) 11 (9) 2 13 12 (10) TV LICENCES - EDUCATION 0 0 4 (4) 0 0 0 2 2 (2) PROVISIONS 225 (3) 222 (1) 223 (2) 221 198 226 (5) FOOD PURCHASES WITHIN CONTRACT 437 0 406 46 406 46 452 345 408 44 FOOD PURCHASES OUTWITH CONTRACT 0 0 2 (2) 2 (2) 0 0 2 (2) BEVERAGES 50 0 42 8 42 8 50 34 42 8 SCHOOL MILK 34 0 33 1 33 1 34 28 34 0 PROTECTIVE CLOTHING & UNIFORMS 1,247 0 1,416 41 1,416 41 1,457 1,169 1,433 24 LAUNDRY COSTS 2 1 6 (3) 6 (3) 3 6 6 (3) OTHER SUPPLIES AND SERVICES 41 (3) 35 3 33 5 38 25 33 5 CATERING - CONTRACT 387 (20) 367 0 361 6 367 349 361 6 CATERING - OUTWITH CONTRACT 31 0 14 7 14 7 21 16 15 6 ARTIST FEES/ PERFORMING ARTS 0 0 2 (2) 2 (2) 0 3 3 (3) OUTSOURCED MAIL 1 (1) 2 (2) 2 (2) 0 1 2 (2) DELIVERY CHARGE 0 0 2 (2) 2 (2) 0 7 2 (2) SUPPLIES AND SERVICES 6,133 (133) 5,850 288 5,844 294 6,138 4,643 6,010 128 103
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South Lanarkshire Council Period 7 Period 7 Period 10 Period 10 Period 11 Period 11 Revised Period 12 Period 12 Period 12 Social Work Resource - Total Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) Outturn) 25/26 Outturn) TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 0 1 (1) 1 (1) 0 1 1 (1) POOL CAR CHARGES-RENTAL 277 (108) 301 (132) 312 (143) 169 189 315 (146) POOL CAR CHARGES-FUEL 10 5 0 15 0 15 15 0 0 15 POOL CAR CHARGES-ADDITIONAL COSTS 4 (1) 3 0 3 0 3 2 3 0 OTHER TRANSPORT COSTS 807 0 720 81 721 80 801 593 720 81 INSURANCE 24 0 24 0 24 0 24 21 24 0 FLEET SERVICE CHARGES 3,407 (124) 3,333 (50) 3,391 (108) 3,283 3,300 3,403 (120) HIRE OF EXTERNAL VEHICLES 7 0 1 6 1 6 7 2 1 6 HIRE OF SKIPS 0 0 2 (2) 1 (1) 0 2 1 (1) EXTERNAL TRANSPORT CONTRACT 0 0 5 (5) 5 (5) 0 7 7 (7) PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 0 0 3 (3) 3 (3) 0 3 3 (3) PUPIL TRANSPORT - OTHER 10 0 11 (1) 11 (1) 10 8 11 (1) TRANSPORT AND PLANT 4,546 (228) 4,404 (92) 4,473 (161) 4,312 4,128 4,489 (177) ADMINISTRATION PRINTING AND STATIONERY 112 (21) 97 (15) 95 (13) 82 90 101 (19) TELEPHONES 210 (10) 172 28 172 28 200 108 168 32 MOBILE PHONES 282 0 664 (382) 398 (116) 282 326 414 (132) ADVERTISING - RECRUITMENT 4 0 4 0 4 0 4 0 4 0 ADVERTISING - OTHER 10 0 1 9 1 9 10 2 1 9 POSTAGES/COURIERS 54 0 46 8 47 7 54 45 47 7 SMS MESSAGING 2 0 2 0 2 0 2 0 2 0 MEMBERSHIP FEES/SUBSCRIPTIONS 73 (9) 82 (8) 80 (6) 74 61 80 (6) INSURANCE 27 0 27 0 27 0 27 27 27 0 MEDICAL COSTS 44 (10) 76 (42) 76 (42) 34 60 76 (42) LEGAL EXPENSES 509 (52) 531 11 536 (11) 542 524 564 (22) PETTY OUTLAYS 0 0 1 (1) 2 (2) 0 1 1 (1) HOSPITALITY / CIVIC RECOGNITION 2 0 5 (3) 5 (3) 2 3 5 (3) PAYPOINT AGENCY FEES 0 0 4 (4) 4 (4) 0 3 4 (4) OTHER ADMIN COSTS 15 0 8 7 8 7 15 5 8 7 CONFERENCES - OFFICIALS (incl associated costs) 15 0 12 3 11 4 15 5 12 3 TRAINING 60 (1) 40 19 40 19 59 28 40 19 INTERNAL SUPPORT SERVICES ALLOWANCES 410 0 410 0 410 0 410 410 410 0 ADMINISTRATION 1,829 (103) 2,182 (370) 1,918 (123) 1,812 1,698 1,964 (152) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 165 0 185 0 185 0 75 15 75 0 OTHER LOCAL AUTHORITIES 25 0 25 0 25 0 25 0 25 0 GRANTS TO VOLUNTARY ORGANISATIONS 23 0 23 0 23 0 23 23 23 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 1,641 86 1,775 42 1,775 42 1,817 1,579 1,775 42 PAYMENTS TO OTHER BODIES 1,901 0 1,439 88 1,432 95 1,509 1,076 1,410 99 PAYMENTS TO HEALTH BOARD 1,508 0 1,471 0 1,471 0 1,471 1,384 1,474 (3) PRIVATE INDIVIDUALS - GENERAL 531 180 586 189 586 189 775 450 586 189 SOCIAL WORK - FOSTER PARENTS 6,994 (424) 6,913 (343) 6,913 (343) 6,570 6,131 6,913 (343) SOCIAL WORK - FOSTER PARENTS 94 0 94 0 94 0 94 57 94 0 SOCIAL WORK - ADOPTION ALLOWANCES 936 (286) 1,045 (395) 1,045 (395) 650 974 1,045 (395) DIRECT PAYMENTS 11,301 (40) 11,336 (92) 11,328 (84) 11,244 10,251 11,218 26 PAYMENT TO OTHER BODIES 25,119 (484) 24,892 (511) 24,877 (496) 24,253 21,940 24,638 (385) PAYMENT TO CONTRACTORS PAYMENT TO LOCAL AUTHORITY 0 0 0 0 0 0 0 4 4 (4) PAYMENT TO PRIVATE CONTRACTOR 156,924 (430) 154,603 938 154,762 859 155,604 129,459 154,577 1,027 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 153 (14) 127 12 128 11 139 116 132 7 PAYMENT TO CONTRACTORS 157,077 (444) 154,730 950 154,890 870 155,743 129,579 154,713 1,030 TRANSFER PAYMENTS DIRECT ASSISTANCE TO PERSONS 4,861 (516) 4,796 (451) 4,796 (451) 4,345 4,452 4,798 (453) SECTION PAYMENTS 38 (8) 51 (21) 51 (21) 30 51 51 (21) TRANSFER PAYMENTS 4,899 (524) 4,847 (472) 4,847 (472) 4,375 4,503 4,849 (474) FINANCING CHARGES LEASING CHARGES - OPERATIONAL (1) 0 1 (2) (1) 0 (1) 0 (1) 0 I.T. EQUIPMENT LEASING - CONTRACT 395 0 424 (26) 425 (27) 398 478 430 (32) FINANCING CHARGES 394 0 425 (28) 424 (27) 397 478 429 (32) TOTAL EXPENDITURE 321,893 (148) 317,408 3,763 317,465 3,717 321,072 270,867 317,470 3,602 INCOME NON RELEVANT GOVERNMENT GRANT (8,838) 0 (8,810) 0 (8,810) 0 (8,810) (7,313) (8,810) 0 DWP SUBSIDY 0 0 0 0 (15) 15 0 (14) (14) 14 RESOURCE TRANSFER INCOME FROM (25,786) 0 (25,786) 0 (25,788) 2 (25,786) (19,340) (25,788) 2 CONTRIBUTIONS FROM OTHER BODIES (791) 0 (1,023) 194 (1,023) 194 (829) (735) (1,121) 292 SALES - SALE OF MEALS (31) 17 (41) 12 (45) 16 (29) (48) (48) 19 FEES AND CHARGES - GENERAL (6,739) 87 (6,916) 212 (6,911) 207 (6,704) (6,916) (6,896) 192 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (443) 0 (496) 53 (538) 95 (443) (527) (538) 95 CHARGES TO HEALTH BOARDS (26,345) 0 (25,723) 19 (25,724) 18 (25,706) (21,227) (25,724) 18 FEES AND CHARGES - DEPARTMENTS (218) 0 (222) 4 (222) 4 (218) (65) (222) 4 RENTAL INCOME (45) 0 (53) 8 (53) 8 (45) (42) (53) 8 OTHER INCOME (179) 44 (203) 68 (194) 59 (135) (211) (224) 89 ACCOMMODATION INCOME FROM USERS (400) 0 (410) 10 (410) 10 (400) (410) (410) 10 INCOME (69,815) 148 (69,683) 580 (69,733) 628 (69,105) (56,848) (69,848) 743 NET EXPENDITURE 252,078 0 247,725 4,343 247,732 4,345 251,967 214,019 247,622 4,345 104