Agenda Document Pack - Financial Resources Scrutiny Forum - 27/08/2026
South Lanarkshire Council · 27 August 2026
Back to Financial Resources Scrutiny Forum — 27 August 2026 and its agenda
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Council Offices, Almada Street Hamilton, ML3 0AA Wednesday, 19 August 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, 27 August 2026 Time: 14:00 Venue: Hybrid - Committee Room 1, 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, Allan Falconer, Ross Gowland, Richard Lockhart, Fiona McDermott, Carol Nugent Substitutes Archie Buchanan, Elise Frame 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 30 April 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 10 August 2026 by the Executive Director (Finance and Corporate Resources). (Copy attached) 7 - 28 4 Capital Budget Monitoring 2025/2026 - Housing Capital Programme Report dated 10 August 2026 by the Executive Director (Finance and Corporate Resources). (Copy attached) 29 - 34 5 Capital Budget Monitoring 2026/2027 - General Fund Capital Programme Report dated 10 August 2026 by the Executive Director (Finance and Corporate Resources). (Copy attached) 35 - 62 6 Capital Budget Monitoring 2026/2027 - Housing Capital Programme Report dated 10 August 2026 by the Executive Director (Finance and Corporate Resources). (Copy attached) 63 - 68 7 Revenue Budget Year-End 2025/2026 Report dated 10 August 2026 by the Executive Director (Finance and Corporate Resources). (Copy attached) 69 - 84 8 Revenue Budget 2025/2026 - Detailed Resource Analysis Report dated 10 August 2026 by the Executive Director (Finance and Corporate Resources). (Copy attached) 85 - 166 9 Revenue Budget Monitoring 2026/2027 Report dated 10 August 2026 by the Executive Director (Finance and Corporate Resources). (Copy attached) 167 - 172 10 Revenue Budget 2026/2027 - Detailed Resource Analysis Report dated 10 August 2026 by the Executive Director (Finance and Corporate Resources). (Copy attached) 173 - 226 Urgent Business 11 Urgent Business Any other items of business which the Chair decides are urgent. For further information, please contact:- Clerk Name: Laura Cunningham Clerk Telephone: 07385370044 Clerk Email: Laura.Cunningham2@southlanarkshire.gov.uk 2
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FINANCIAL RESOURCES SCRUTINY FORUM Minutes of meeting held via Confero and in the Council Chamber, Council Offices, Almada Street, Hamilton on 30 April 2026 Chair: Councillor Grant Ferguson Councillors Present: Councillor Colin Dewar, Councillor Julia Marrs (Depute), Councillor Carol Nugent Councillors' Apologies: Councillor Mathew Buchanan, Councillor Monique Equi, Councillor Ross Gowland, Councillor Gavin Keatt, Councillor Richard Lockhart Attending: Finance and Corporate Resources G Booth, Finance Manager (Strategy); S Jessup, Administration Assistant; C Lyon, Administration Officer; 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 March 2026 were submitted for approval as a correct record. The Forum decided: that the minutes be approved as a correct record. 3 Capital Budget Monitoring 2025/2026 – General Fund Capital Programme A report dated 23 March 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 20 February 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 3 December 2025. There were no adjustments to the programme presented to the Executive Committee on 4 February and 4 March 2026. 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 £65.962 million, an underspend of £1.750 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. 2 3
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Actual spend to 20 February 2026 was £42.034 million and actual funding received at 20 February 2026 was £43.620 million. The physical progress achieved with the General Fund Capital Programme 2025/2026 at 20 February 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 March 2026 (Paragraph 3a) and Minutes of the Executive Committee of 1 April 2026 (Paragraph 4)] 4 Capital Budget Monitoring 2025/2026 – Housing Capital Programme A report dated 23 March 2026 by the Executive Director (Finance and Corporate Resources) was submitted on the position of the Housing Capital Programme 2025/2026 at 20 February 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 previously reported, 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 20 February 2026 totalled £63.563 million and actual funding received was £63.563 million. The physical progress achieved with the Housing Capital Programme 2025/2026 at 20 February 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 March 2026 (Paragraph 3b) and Minutes of the Executive Committee of 1 April 2026 (Paragraph 4)] 5 Revenue Budget Monitoring 2025/2026 A report dated 23 March 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 20 February 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 provided details of the position on the General Fund Account and the Housing Revenue Account respectively for the period 1 April 2025 to 20 February 2026 advised that the Council was due to receive a share of the reserves that had been accumulated by Clydeplan, following its termination on 31 March 2025 provided the Housing Revenue Account position 4
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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. At 20 February 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 of the report, and the actual spend as at 20 February 2026, as detailed in appendices 1 and 2 of the report, be noted; and (3) that the projected breakeven position on the Housing Revenue Account for 2025/2026, and the actual spend as at 20 February 2026, as detailed in section 6 and Appendix 3 of the report, be noted. [Reference: Minutes of 12 March 2026 (Paragraph 4) and Minutes of the Executive Committee of 1 April 2026 (Paragraph 3)] 6 Revenue Budget Monitoring 2025/2026 A report dated 13 April 2026 by the Executive Director (Finance and Corporate Resources) was submitted comparing actual expenditure against budgeted expenditure for the period 1 April 2025 to 20 February 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 20 February 2026 details of the most significant variances within Resources and the Housing Revenue Account across subjective headings and across Services as at 20 February 2026 a line by line trend analysis of the total Resources’ expenditure and income across subjective headings as at 20 February 2026 The Forum decided: that the position as at 20 February 2026 be noted. [Reference: Minutes of 12 March 2026 (Paragraph 5)] 7 Urgent Business There were no items of urgent business. 5
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 27 August 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 on the final outturn position of the Council’s General Fund Capital Programme for the period covering 1 April 2025 to 31 March 2026. [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation: [recs] (1) that the final outturn position on the 2025/2026 General Fund Capital Programme be noted. [1recs] 3. Background 3.1. The Capital reports attached provide detail on the position as at 31 March 2026 from a financial perspective. 3.2. Appendix A shows the financial position of the General Fund Capital Programme. Any physical progress update for projects carried forward into financial year 2026/2027 will be picked up as part of the new year monitoring report. 4. General Fund Capital Programme 2025/2026 4.1. 2025/2026 Budget: The final agreed programme for the General Fund in 2025/2026 was £67.712 million. 4.2. 2025/2026 Year End Position: Appendix A shows the total expenditure of £57.570 million on the General Fund Capital Programme for financial year 2025/2026. This is compared to the budget of £67.712 million and results in an underspend of £10.142 million. This underspend relates to projects within Community and Enterprise Resources (£8.401m), Education Resources (£0.966m), Housing and Technical Resources (£1.014m) and Finance and Corporate Resources (£0.048m), which are partly offset by a funded overspend in Social Work Resources of £0.287m. 4.3. The final spend position of £57.570 million results in approximately 96% of the original capital budget approved at the start of this financial year being spent (£60.216m). 4.4. This underspend reflects the profile of spend across a number of projects at the end of the financial year. The reasons for the revised profile of spend can be categorised 3 7
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as weather related delays / programme changes, re-tendering of projects required, and delays with external consultants and contractors progressing planned works. 4.5. Overall, the programme net underspend results in budget required in 2026/2027 rather than 2025/2026. The main projects responsible for the overall programme underspend are detailed in Appendix B. This appendix provides a list of the continuing projects into 2026/2027, along with their estimated completion dates. 5. Year End and Accounting Adjustments 5.1. Accounting Regulations mean that adjustments are required to report spend correctly as either Capital or Revenue for the purposes of publishing our Annual Accounts. This includes where spend from the Capital Programme is on assets that are not owned by the Council (for example Shawfield Industrial Estate spend) or where spend must be classed as Revenue due to the nature of the spend. This adjustment has no physical impact on projects – it is an accounting entry only. 5.2. From reviewing the Council’s Revenue and Capital spend, £8.786 million of capital spend is required to be recorded as Revenue spend. These transfers mean that for the purpose of publishing our Annual Accounts only, there is capital spend of £48.784 million. The funding sources for this spend are detailed in Appendix A and have also been transferred to the Revenue account for the purposes of the Accounts. 5.3. Carry Forward to 2026/2027: As noted in 4.2, the year-end underspend is £10.142 million. This will carry forward into financial year 2026/2027. 5.4. The overall base programme for 2026/2027 including this carry forward of £10.142 million is included in a separate report to this Committee. This separate report reviews the programme for the coming year detailing the overall level of spend achievable. 5.5. Funding: Funding available to support the programme in 2025/2026 is detailed in Appendix A (Page 2). 6. Employee Implications 6.1. There are no employee implications as a result of this report. 7. Financial Implications 7.1. The financial implications are included in section 4 of this report. 8. Climate Change, Sustainability and Environmental Implications 8.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 9. Risk and Other Implications 9.1. 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. 10 Integrated Impact Assessment and Consultation Requirements 10.1. 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. 8
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10.2. There was also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director of Finance (Strategy) 10 August 2026 Link(s) to Council Values/Priorities/Outcomes Accountable, effective, efficient and transparent Previous References Executive Committee, 24 June 2026 List of Background Papers Capital Ledger prints to 31 March 2026 Contact for Further Information If you would like to inspect the background papers or want further information, please contact: Graham Booth, Finance Manager (Strategy) Ext: 2699 (Tel: 01698 452699) E-mail: graham.booth@southlanarkshire.gov.uk 9
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APPENDIX A (Page 1) SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/2026 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2025 TO 31 MARCH 2026 Resource Name Annual Budget £000 2023/24 C/F £000 Previous Slippage /Adjs £000 Total Original Budget £000 Proposed Adjs £000 Proposed Slippage £000 Total Budget £000 Actual £000 Variance £000 Community & Enterprise Facs, Waste & Grounds 1,893 978 253 3,124 478 (941) 2,661 1,622 1,039 Enterprise & Sustainable Dev 32,674 7,271 (15,883) 24,062 8,630 (3,404) 29,287 24,252 5,035 Roads, Transport & Fleet 14,655 2,820 3,014 20,489 2,722 0 23,211 20,885 2,326 Resource Total 49,222 11,069 (12,616) 47,675 11,830 (4,345) 55,159 46,759 8,400 Education Growth / Accommodation Pressures 1,603 709 1,370 3,682 566 (1,063) 3,185 2,319 866 ICT Developments 1,300 46 0 1,346 0 0 1,346 1,327 19 Free School Meals 0 473 3 476 0 0 476 395 81 Resource Total 2,903 1,228 1,373 5,504 566 (1,063) 5,007 4,041 966 Finance & Corporate IT Services 300 245 0 545 150 (50) 645 597 48 Resource Total 300 245 0 545 150 (50) 645 597 48 Housing & Technical Office Accom 6,000 1,930 180 8,110 (4,258) 0 3,852 3,068 784 Private Housing Scheme of Assistance 1,000 0 0 1,000 (1,000) 0 0 0 0 Other Housing 645 677 (304) 1,018 1,694 0 2,712 2,481 231 Resource Total 7,156 2,607 (124) 10,128 (3,564) 0 6,564 5,549 1,015 Social Work Alarms / SWIS Plus 146 31 160 337 0 0 337 624 (287) Resource Total 146 31 160 337 0 0 337 624 (287) Overall Total 60.216 15,180 (11,207) 64,189 8,982 (5,459) 67,712 57,570 10,142 10
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APPENDIX A (Page 2) SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/2026 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2025 TO 31 MARCH 2026 Expenditure 2025/2026 Revised Budget 2025/2026 Actual to 31/03/26 £m £m General Fund Programme (from Appendix A Page 1) 67.712 57.570 Accounting Adjustments (Sections 5.1 and 5.2): Less: Transfers to Revenue (8.786) (8.786) Add: Year End Transfers to Capital 0 0 2024/2025 Outturn Position (Accounting Basis only) 58.926 48.784 Income 2025/2026 Actual to 31/03/26 £m Prudential Borrowing 10.288 Developer Contributions 3.534 Partners (including Levelling Up Fund, Cycling Scotland and Transport Scotland) 2.826 Scottish Government: - Capital Grant 28.115 - Road Safety Improvement 0.698 - Place Based Investment Programme 0.589 Capital Receipts 0.700 Specific Reserves 0.992 Revenue Contribution 1.042 TOTAL FUNDING 48.784 11
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APPENDIX B SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/2026 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2025 TO 31 MARCH 2026 Projects with budget from 2025/2026 which will carry forward into 2026/2027 Project Name Project Type Completion Date Community and Enterprise Resources East Kilbride Town Centre Regeneration Throughout 2026/27 and beyond Hamilton Junctions Improvement Infrastructure Throughout 2026/27 and beyond Calderglen Pump Track Infrastructure July 2026 Clyde Walkway Infrastructure Throughout 2026/27 SLC Industrial Infrastructure – Energy Efficiency (Cathcart Road) Regeneration September 2026 Shawfield Remediation and Development Regeneration Throughout 2026/27 and beyond Leisure and Culture Transformation Fund Infrastructure Throughout 2026/27 Roads Investment Programme Infrastructure Throughout 2026/27 and beyond Active Travel Infrastructure Infrastructure Throughout 2026/27 and beyond Safe Routes Infrastructure Throughout 2026/27 and beyond Larkhall Leisure Centre Infrastructure Throughout 2026/27 and beyond Play Parks Infrastructure Throughout 2026/27 and beyond Education Resources Secondary Schools Refurbishment Throughout 2026/27 and beyond Housing and Technical Resources Prioritised Urgent Investment Refurbishment Throughout 2026/27 Lifecycle Replacement Schools Refurbishment Throughout 2026/27 Fire Alarm System Upgrade Refurbishment Throughout 2026/27 12
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Appendix C (Page 1) GENERAL FUND CAPITAL PROGRAMME 2025/26 BUILD EXECUTIVE SUMMARY PERIOD ENDED 31 MARCH 2026 (PERIOD 14) 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 78 100 106 113 Projects on Programme - 124 172 170 166 159 156 149 145 130 125 107 102 95 Projects Behind Programme - 1 0 1 3 1 1 0 0 0 0 0 0 0 Projects Altered Brief/ Programme - 1 3 3 2 5 4 3 4 2 3 1 0 0 Projects Held - 12 10 10 7 8 8 9 8 8 7 7 7 7 - 143 193 195 202 208 209 209 213 213 213 215 215 215 Project Status Design Feasibility - 79 126 126 112 113 111 73 70 60 56 51 47 46 Sketch Design - 3 2 1 1 1 1 1 1 1 1 1 1 1 Detailed Design - 1 1 2 2 3 2 1 1 1 1 1 1 1 Production Information - 4 5 5 8 8 8 10 10 9 7 6 4 2 Tendering - 36 36 37 35 32 31 25 26 26 24 21 16 17 On Site - 15 15 13 20 16 16 51 49 43 46 35 40 35 Complete - 5 8 11 24 35 40 48 56 73 78 100 106 113 - 143 193 195 202 208 209 209 213 213 213 215 215 215 13
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Appendix C (Page 2) General Services Capital Programme 2025/26 Build Variance Explanations Project Name Status Variance Explanation - - - 14
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Appendix D (Page 1) GENERAL FUND CAPITAL PROGRAMME 2025/26 NON-BUILD EXECUTIVE SUMMARY PERIOD ENDED 31 MARCH 2026 (PERIOD 14) 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 31 31 Approved from 25/26 Programme - - - 12 15 16 16 17 17 17 17 17 17 17 Total Projects Currently Reported - - - 40 46 47 47 48 48 48 48 48 48 48 Number of Projects Projects Completed - - - 3 3 5 8 11 11 11 13 13 13 15 Projects Ahead of Programme - - - 0 0 0 0 0 0 0 0 0 0 0 Projects on Programme - - - 37 43 42 39 35 35 35 33 33 33 31 Projects Behind Programme - - - 0 0 0 0 0 0 0 0 0 0 0 Projects, Altered Brief/Programme - - - 0 0 0 0 0 0 0 0 0 0 0 Projects On Hold - - - 0 0 0 0 2 2 2 2 2 2 2 - - - 40 46 47 47 48 48 48 48 48 48 48 15
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General Services Capital Programme 2025/2026 Appendix D 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 Complete 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 Complete Replacement SWISS Plus IT System On programme SLC Website Upgrade On programme 16
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Appendix D (Page 3) General Services Capital Programme 2025/2026 Non Build Variance Explanations Project Name Status Variance Explanation - - - 17
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Appendix E (Page 1) GENERAL SERVICES CAPITAL PROGRAMME 2025/2026 ROADS EXECUTIVE SUMMARY PERIOD ENDED 32 MARCH 2026 (PERIOD 14) 1 2 3 4 5 6 7 8 9 10 11 12 13 Number of Projects Total Projects Currently Reported - - - 158 165 184 186 186 186 218 225 233 236 Programme Status Projects Complete - - - 36 69 80 87 87 87 113 130 153 197 Projects on Programme - - - 122 87 95 90 90 90 95 83 58 11 Projects Behind Programme - - - 0 0 0 0 0 0 0 0 4 4 Projects, Altered Brief / Programme - - - 0 0 0 0 0 0 1 3 4 2 Projects Still to Commence - - - 0 9 9 9 9 9 9 9 14 22 - - - 158 165 184 186 186 186 218 225 233 236 Project Status Briefing - - - 19 19 16 15 15 15 16 13 15 23 Production Information - - - 86 59 69 67 67 67 67 60 40 2 Billing - - - 0 0 0 0 0 0 0 0 0 0 Tendering - - - 0 1 2 2 2 2 1 0 4 4 On Site - - - 17 17 17 15 15 15 21 22 21 10 Complete - - - 36 69 80 87 87 87 113 130 153 197 - - - 158 165 184 186 186 186 218 225 233 236 18
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Appendix E (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 into next 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 into next 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 into next financial year. The tender received no contractor bids and a retender exercise was required which has caused a delay to physical works being undertaken. 19
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 13 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 20
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 13 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 21
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 13 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 22
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 13 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 23
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 13 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 B7018 Dillarburn at Netheraffleck 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 Patching, lining, TM ancilliaries 1 124
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 13 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 Hagholm Road, Cleghorn 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 25
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 13 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 26
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 13 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 STRATHCLYDE PARTNERSHIP FOR TRANSPORT Hairmyres P&R 1 1 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 23 2 0 4 10 197 197 11 4 2 22 27
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 27 August 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 on the final outturn position of the Council’s Housing Capital Programme for the period covering 1 April 2025 to 31 March 2026. [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation: [recs] (1) that the final outturn position on the 2025/2026 Housing Capital Programme be noted. [1recs] 3. Background 3.1. The Capital reports attached provide detail on the position as at 31 March 2026 from a financial perspective. 3.2. Appendix A shows the financial position of the Housing Capital Programme, which was reported to the Executive Committee on 24 June 2026. Any physical progress update for projects carried forward into financial year 2026/2027 will be picked up as part of the new year monitoring report. 4. Housing Programme 4.1. 2025/26 Budget: Appendix A summarises the position on the Housing programme as at 31 March 2026. The revised capital programme for the year is £87.740 million, as approved by the Executive Committee on 24 June 2026. 4.2. 2025/2026 Year End Position: The actual expenditure on the Housing programme was £85.782 million, an underspend of £1.958 million. The actual spend is broadly in line with the outturn previously reported although the actual spend on the New Build programme was better than forecast, while the spend on Housing Investment Programme (HIP) was slightly less than expected due to an underspend on kitchens and heating projects partially offset by overspends in external fabrics, windows and doors and environmental works. The planned land settlement for the site on Almada Street (£0.720 million) could not be concluded by 31 March and settled in early April 2026 and as a result the expenditure has slipped into 2026/2027. Additional spend on other sites offset this planned spend. Carry Forward to 2026/2027: Taking into account the year end underspend would mean a carry forward of £1.958 million. A breakdown of the carry forward is £0.852 4 29
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million for New Build programme and £1.106 million for Housing Investment Programme. This is detailed in a separate report to this meeting. It is proposed that the full amount be included in the 2026/2027 Capital Programme. 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 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. Risk and 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) 10 August 2026 Link(s) to Council Values/Priorities/Outcomes Accountable, effective, efficient and transparent Previous References Executive Committee, 24 June 2026 List of Background Papers Capital Ledger prints to 31 March 2026 Contact for Further Information If you would like to inspect the background papers or want further information, please contact: Graham Booth, Finance Manager (Strategy) Ext: 2699 (Tel: 01698 452699) E-mail: graham.booth@southlanarkshire.gov.uk 30
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APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/2026 HOUSING PROGRAMME FOR PERIOD 1 APRIL 2025 TO 31 MARCH 2026 2025/2026 Annual Budget 2025/2026 Actual to 31/03/26 £m £m EXPENDITURE 2025/2026 Budget Incl. carry forward from 2024/25 87.740 85.782 2025/2026 Actual to 31/03/26 £m INCOME Capital Funded from Current Revenue 25.815 Prudential Borrowing 15.762 Scottish Government Specific Grant: – Capital Grant 11.312 – New Build 24.620 – Open Market Purchase Scheme 7.700 – Mortgage to Rent 0.160 – Climate Emergency Fund 0.219 Miscellaneous Income 0.194 TOTAL FUNDING 85.782 31
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Appendix B (Page 1) HOUSING CAPITAL PROGRAMME 2025/2026 EXECUTIVE SUMMARY PERIOD ENDED 31 MARCH 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 46 55 Projects on Programme - 100 104 106 110 98 92 98 92 86 90 84 80 74 Projects Behind Programme - 5 2 0 0 1 1 1 3 2 1 2 4 0 Projects Altered Brief/ Programme - 1 3 6 0 5 6 1 1 4 1 4 1 2 Projects Held - 16 17 17 16 20 20 18 12 12 13 13 17 17 - 131 139 144 145 148 148 148 144 144 148 148 148 148 Project Status Design Feasibility - 34 40 43 40 37 36 33 25 25 27 26 25 25 Sketch Design - 6 5 2 1 1 1 1 1 1 1 1 1 1 Detailed Design - 2 2 1 2 2 2 2 1 1 1 0 0 0 Production Information - 18 17 21 21 20 19 19 16 12 12 12 11 10 Tendering - 20 23 23 23 27 27 23 25 23 22 21 18 19 On Site - 42 39 39 39 37 34 40 40 42 42 43 47 38 Complete - 9 13 15 19 24 29 30 36 40 43 45 46 55 - 131 139 144 145 148 148 148 144 144 148 148 148 148 32
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Appendix B (Page 2) Housing Capital Programme 2025/2026 Build Variance Explanations Project Name Status Variance Explanation - - - 33
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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 65.704 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 65.842 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 65.842 85.782 0 10 20 30 40 50 60 70 80 90 100 £ Millions HRA Capital Expenditure Profile Graph 25/26 34
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 27 August 2026 Report by: Executive Director (Finance and Corporate Resources) Subject: Capital Budget Monitoring 2026/2027 - 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 2026 to 10 July 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 2026/2027 General Fund Capital Programme be noted. [1recs] 3. Background 3.1. South Lanarkshire Council (25 February 2026) approved a General Fund Capital Programme base budget of £105.247 million for financial year 2026/2027. Since the approval of this programme, there have been a number of events that will impact this budget namely the approval of investments as part of the 2026/2027 revenue budget and the finalisation of the year-end position for 2025/2026. This will be detailed in section 4. 3.2. The Capital reports attached provide detail on the position as at 10 July 2026 from both a financial and physical perspective. 3.3. Appendices A to E show the financial position of the General Fund Capital Programme, with the physical progress detailed in Appendices F to H – as they are split into Build, Non-Build and Roads. 4. General Fund Capital Programme 2026/2027 4.1. 2026/27 Budget: Section 3.1 notes that the base General Fund Capital Programme is £105.247 million, as approved by Council in February 2026. A number of adjustments to the programme have been required to reflect budget carried forward from financial year 2025/2026, along with additional funding received in 2025/2026. The adjustments also reflect the anticipated spend which can realistically be achieved in 2026/2027. In total, these adjustments amount to a net increase of £3.705 million and result in a base budget for 2025/2026 of £108.952 million. A full list of these adjustments is included in Appendix A. 5 35
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4.2. During financial year 2026/2027, Resources have advised of adjustments required to the programme. The revised programme for the year totals £98.167 million and includes adjustments to the programme totalling a net decrease of £10.785 million. These adjustments were approved by the Executive Committee on 24 June 2026 and 19 August 2026 and are detailed in Appendices B and C respectively. The decrease mainly reflects the timing of spend. 4.3. The funding available to support the programme also totals £98.167 million and is detailed in Appendix E. 4.4. 2026/2027 Forecast: The programme spend and funding for the General Fund is summarised in Appendix D. As noted in 4.2, the total capital spending programme for the year is £98.167 million. 4.5. Appendix D also shows a forecast for the financial year of £98.167 million. 4.6. 2026/2027 Actual Position: Actual spend incurred until the 10 July 2026 totals £6.381 million. 4.7. Actual funding received to 10 July 2026 is £10.815 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. Risk and 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 no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director (Finance and Corporate Resources) 10 August 2026 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent 36
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Previous References South Lanarkshire Council, 25 February 2026 Executive Committee, 24 June 2026 Executive Committee, 19 August 2026 List of Background Papers Capital Ledger prints to 10 July 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 37
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APPENDIX A 2026/2027 General Services Base Budget Position – Required Adjustments General Fund – 2025/26 Budget: As noted at Section 3.1 of this report, the base programme for the General Fund is £105.247 million, as approved by Council in February 2026. This base budget is affected by the adjustments detailed in sections 1.1 to 1.12 and summarised in Table 1. 1.1. 2026/2027 Investments: As part of the Revenue Budget setting process in February 2026, an amendment was approved which allocated investment monies of £33.300 million. Officers from across the Council have considered the budget allocations and £12.130 million of this is anticipated to spend in 2026/2027. Of that amount, it is anticipated that £10.610 million will be Capital spend and will be added to the General Fund Programme to be funded by Revenue Budgets (CFCR). Increase to Budget: £10.610 million 1.2. 2025/2026 Carry Forward: As reported in the Final Outturn Report for 2025/2026 (a separate report to this meeting), a carry forward total of £10.142 million will ensure sufficient budget is available to conclude ongoing projects within the General Fund Capital Programme. Increase to Budget: £10.142 million 1.3. General Capital Grant: The Local Government Finance Circular received by the Scottish Government in May revised our 2026/2027 General Capital Grant allocation to £25.982 million. This is an increase of £5.031 million and reflects the additional distribution of a number of funds: 1.4. Nature Restoration Fund: An allocation has been made for Nature Restoration Fund £0.285 million. This will be added to the 2026/2027 Capital Programme and used to fund Urban Woodland Management plans, Local Nature Reserve plans and Peatland surveys. Increase to Budget: £0.285 million 1.5. Active Travel Funding: An additional amount of £2.451 million for Active Travel Infrastructure will be added to the 2026/2027 Capital Programme to fund a number of works including Strathaven Road East Kilbride Phase 2 (inc. footway, cycle way widening, street lighting, drainage), upgrade of East Kilbride underpasses (inc. lighting, landscaping, drainage, artwork), National Cycle Network 75 Phase 3 (Cambuslang to Newton widening, surfacing and lighting), Cambuslang connection to Clyde Cycle Park (inc. footway, segregated cycle route, street lighting, drainage), and Bothwell to Uddingston (footpath widening, new surfacing, street lighting, drainage). Increase to Budget: £2.451 million 1.6. Climate Emergency Funding Projects: An allocation of £1.100 million for Climate Emergency Funding projects will be used for a number of projects including roof replacement & PV installation at Coulter Primary School, upgrades to Building Energy Management Systems at various schools, energy efficiency measures at St Andrews & St Brides and Holy Cross High Schools, installation of EV charging points at Hawbank and Canderside Roads Depots, Sports Pitch LED Floodlighting (Fernhill, Willie Waddell, 38
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Whitemoss and Newton Farm), extension of the Beat the Street programme in Uddingston and Bothwell, reusable drink system to reduce single use drinks containers in primary schools, and feasibility studies for the next phase of PV installations and LED replacement of school staging lights. Increase to Budget: £1.100 million 1.7. Flood Prevention Funding Projects: An allocation of £1.195 million for Flood Prevention will be added to the 2026/2027 Capital Programme with a programme of works being collated. This will include updating existing studies for Eastfield, Muirbank, Halfway Stormwater Management Plans, Hamilton Surface Water Management Plan and Rutherglen Road, Shawfield - Flood Risk Assessment. Increase to Budget: £1.195 million 1.8. Profiling of Spend Exercise 2026/2027: As per the Capital Budget and Monitoring Process, Resources were asked to confirm their anticipated spend levels for the full programme for the coming year to ensure that, in totality, the programme can be delivered in 2026/2027. This exercise has identified spend that requires to be removed from the programme this year. The movements are outlined below and taken in turn. City Deal Stewartfield Way / Hamilton Junctions: £7.335 million of budget has been reprofiled into future years to reflect expected contractor timescales for Stewartfield Way (£5.335 million), and for Hamilton Junction Improvements (£2 million) where only 6 months of Utility contractor works can be undertaken this year. Secondary Schools expansion budget: Reflecting the programme of works, spend of £9.000 million is now anticipated for 2026/2027 meaning that £4.743 million of budget will be required into future years. Estates Strategy: As the work on the Estate Strategy progresses, current indications are that expenditure of £7.3 million could be achieved in 2026/2027, meaning £4.7 million is removed for use in future years. 1.9. The review of spend profiles has meant a reduction to the programme of £16.778 million. Decrease to Budget: (£16.778 million) 1.10. Transfers to Revenue: In addition to the adjustments noted at Section 4.9 to 4.10, a £1.000 million transfer to the Revenue Budget for the Private Housing Scheme of Assistance project and £4.300m for Planned Maintenance is proposed. To reflect Accounting Regulations, this spend cannot be classed as Capital. Therefore, it is proposed that budget of £5.300 million will be transferred to Housing and Technical Resource’s Revenue budget. 39
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1.11. Capital expenditure can be funded by Revenue monies however Revenue spend cannot be paid for from Capital funding. The Council’s Capital programme includes funding that can be used for Revenue spend. We are therefore able to move funding between the Capital and Revenue Programmes and deliver the project as planned. This is an accounting transaction only. Transfer of Budget: (£5.300 million) 1.12. 2026/2027 General Services Base Budget Position: Taking into account the movements noted in sections 4.2 to 4.12, the General Services Programme for 2026/2027 is now £108.952 million. This is the base budget for the financial year. This is summarised in Table 1. Table 1 – 2025/2026 General Services Base Budget 2026 / 2027 £m Approved Programme – 26 February 2025 105.247 2025/2026 Investments (Section 1.1) 10.610 2025/2026 Carry Forward (Section 1.2) 10.142 General Capital Grant – Nature Restoration Funding (Section 1.4) 0.285 General Capital Grant – Active Travel Funding (Section 1.5) 2.451 General Capital Grant – Climate Emergency Funding (Section 1.6) 1.100 General Capital Grant – Flood Prevention Funding (Section 1.7) 1.195 Profiling of Spend Exercise – Change in Profile of Spend (Section 1.8) (16.778) Transfers to Revenue (Sections 1.10 and 1.11) (5.300) 2026/2027 General Services Base Budget 108.952 40
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Appendix B Adjustments Approved by Executive Committee – 24 June 2026 Community and Enterprise Resources Tree Planting Grant awards from Future Woodlands Scotland (£0.030 million) and Trees for Cities (£0.001 million) have been received which will be used to expand the reach of both the Clyde Climate Forest and Future Woodlands Scotland’s strategic goals. Approval is sought to increase the 2026/2027 Capital programme by the grant awards totalling £0.031 million. £0.031m Education Resources St Athanasius Primary School Upgrading and expansion of the external play and teaching area to increase pupil capacity of PE, including upgrading of School Multi-Purpose Games Area (MUGA). This will be funded from Developers Contributions. Approval is sought to allocate £0.050 million received from Developers Contribution. £0.050m (£0.050m) Housing and Technical Resources Central Energy Efficiency Fund (CEEF) This is the revolving fund which delivers savings through the installation of energy efficient technologies within Council properties. Approval is sought to increase the Capital Programme by £0.557 million for the 2026/2027 CEEF programme of works installing PV Panels and LED lighting. Climate Emergency Fund Approval is sought to transfer Climate Change Funding of £0.038 million to the Housing Programme, to allow the project to be managed as part of the overall programme of works. £0.557m (£0.038m) TOTAL ADJUSTMENTS £0.550m 41
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APPENDIX C Adjustments Approved by Executive Committee – 19 August 2026 Community and Enterprise Resource People and Place Local Authority Direct Award Funding has been made available to take forward active travel initiatives by supporting active and sustainable travel. This will involve promoting initiatives to increase the frequency of active travel journeys, through developing walking routes to schools, parks and in town centres. Projects include a bike hire pilot, further work to promote the Think, Move Breath campaign, road safety education, maintenance and enhancement of active travel routes, and support for community led events at Clyde Cycle Centre. These have been provided to the Scottish Government to confirm eligibility to allow programming of works. Approval is sought to increase the 2026/2027 capital programme by £0.140 million which will be funded by Transport Scotland through the People and Place Local Authority Direct Award 2026/2027. Road Safety Improvement Fund Transport Scotland have awarded South Lanarkshire Council £0.787 million in connection with the Road Safety Improvement Fund for 2026/2027. Roads have identified projects, based upon casualty reduction priorities as reported to the Road Safety Forum. Detailed accident investigation reports have been collated for each location by the Traffic and Transportation team. These reports will be used to prioritise the projects listed below. A70, Douglas – M74 J12 northbound off ramp B743, Strathaven to council boundary A70, Glespin to Council boundary A70, B7078 Junction to Rigside A721, Newbigging to Elsrickle B758, Blantyre Farm Road, Blantyre to Uddingston A702, Council boundary to M74 J14 B7078, Canderside to Blackwood B7086, Strathaven to Kirkmuirhill Newhousemill Road at Bridge, EK B7078, M74 Junction 10 to M74 J11 Harsh Braking Sites – Various locals Approval is sought to increase the capital programme by £0.787 million. Cycling Scotland Grant Award Additional funding has been awarded by Cycling Scotland for new cycle storage and shelter repairs. Using this funding, shelter installations are proposed at the following schools: Stonelaw High School Bankhead Primary School Stonhehouse Primary School James Aiton Primary School Kirkton Primary School Abington Primary School Forth Primary School Neilsland Primary School Spittal Primary School Carstairs Primary School £0.140m £0.787m 42
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In addition, David Livingstone memorial Primary School will have additional cycle hoops and a scooter rack installed. Approval is sought to increase the capital programme by £0.121 million. East Kilbride Town Centre As a result of savings on demolition costs and updated profiling on the project, the anticipated spend in 2026/2027 is lower than originally budgeted. The budget released by the reduced cost of the demolition will be retained within the overall project budget of £50.3 million with the design planning stage for the Town Hall ongoing. Approval is sought to transfer £7.183 million into the 2027/2028 Capital programme. Hamilton Town Centre Due to the timescales confirmed for the demolition of the New Cross Centre, and the former Bairds’ building, the anticipated date for the start of demolition setup on sites is March 2027 with a combined tender package being progressed. As a result, the budget required this year will be reduced to reflect fees and minor spend. Approval is sought to transfer £3.341 million into the 2027/2028 Capital programme. Larkhall Leisure Centre The forecast spend in 2026/2027 for Larkhall Leisure Centre is anticipated to be less than budgeted, reflecting the cost profile information from Hub South West following financial close for the enabling works. Approval is sought to transfer £1.836 million into the 2027/2028 Capital programme. Leisure and Culture Transformation Fund The specification and content of the Improvements to Accessibility / Wi-Fi Accessibility project have expanded with a broader scope than was originally thought possible, following the rollout of a new front of house system in SLLC properties. However, due to the complex nature of the systems integration and the different logistical requirements across the various locations, additional costs are required to take the project to completion. Alongside this, consideration has been given to the Lifeguard Technology project. SLLC have confirmed that this project is not viable at this time due to the availability of expertise and suitable suppliers. It is proposed that £0.010m of the budget be retained for feasibility costs to continue to explore options for this project in the longer term, and that the remaining budget of £0.390 million to be reallocated to the Improvements to Accessibility / Wi-Fi Accessibility project. £0.121m (£7.183m) (£3.341m) (£1.836m) (£0.390m) £0.390m Minor Adjustments (£0.023m) TOTAL ADJUSTMENTS (£11.335m) 43
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APPENDIX D SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2026/27 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2026 TO 10 JULY 2026 £m Total Base Budget (including carry forward from 2025/2026) 108.952 Proposed Adjustments – Period 2 0.550 Proposed Adjustments – Period 4 (11.335) Total Revised Budget 98.167 2026/27 Budget Period 2 Proposed Adjustments Period 4 Proposed Adjustments Revised 2026/27 Budget Resource £m £m £m £m Community & Enterprise 79.571 0.031 (11.335) 68.267 Education 15.297 - - 15.297 Finance & Corporate 0.498 - - 0.498 Housing & Technical 13.086 0.519 - 13.605 Social Work 0.500 - - 0.500 TOTAL CAPITAL PROGRAMME 108.952 0.550 (11.335) 98.167 44
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APPENDIX D SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2026/27 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2026 TO 10 JULY 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 1,400 1,039 914 3,353 31 (23) 3,361 3,361 0 180 Enterprise & Sustainable Dev 45,439 5,036 (3,297) 47,178 0 (12,360) 34,818 34,818 0 2,265 Roads, Transport & Fleet 23,000 2,326 3,714 29,040 1,048 0 30,088 30,088 0 2,682 Resource Total 69,839 8,401 1,331 79,571 1,079 (12,383) 68,267 68,267 0 5,127 Education Growth / Accommodation Pressures 12,346 890 (2,469) 10,767 0 0 10,767 10,767 0 72 ICT Developments 2,400 20 2,100 4,520 0 0 4,520 4,520 0 688 Free School Meals 0 55 (45) 10 0 0 10 10 0 0 Resource Total 14,746 965 (414) 15,297 0 0 15,297 15,297 0 760 Finance & Corporate IT Services 400 48 50 498 0 0 498 498 0 (3) Resource Total 400 48 50 498 0 0 498 498 0 (3) Housing & Technical Office Accom 19,262 745 (8,522) 11,485 0 0 11,485 11,485 0 276 Private Housing Scheme of Assistance 1,000 0 (1,000) 0 0 0 0 0 0 0 Other Housing 0 269 1,332 1,601 519 0 2,120 2,120 0 217 Resource Total 20,262 1,014 (8,190) 13,086 519 0 13,605 13,605 0 493 Social Work SWIS Plus 0 (286) 786 500 0 0 500 500 0 4 Resource Total 0 (286) 786 500 0 0 500 500 0 4 Overall Total 105,247 10,142 (6,437) 108,952 1,598 (12,383) 98,167 98,167 0 6,381 45
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APPENDIX E SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2026/27 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2026 TO 10 JULY 2026 2026/27 Original Estimate inc C/F 2026/27 Revised Budget 2026/27 Forecast Spend 2026/27 Forecast Variance 2026/27 Actual to 10/07/26 Expenditure £m £m £m £m £m General Fund Programme 108.952 98.167 98.167 - 6.381 Income 2026/27 Budget 2026/27 Revised Budget 2026/27 Actual To 10/07/26 £m £m £m Prudential Borrowing 54.520 45.501 0.000 Developers Contributions 1.775 1.775 0.000 Partners 3.071 4.150 0.984 Scottish Government: - Capital Grant 25.982 25.959 7.366 Levelling Up Fund 4.196 4.196 2.440 Capital Receipts 4.500 4.500 0.025 Specific Reserves 9.438 6.616 0.000 Revenue Contribution 5.470 5.470 0.000 TOTAL FUNDING 108.952 98.167 10.815 46
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Appendix F (Page 1) GENERAL FUND CAPITAL PROGRAMME 2026/2027 BUILD EXECUTIVE SUMMARY PERIOD ENDED 10 JULY 2026 (PERIOD 4) Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Programme Status Projects Complete - 5 6 9 - - - - - - - - - - Projects on Programme - 75 79 104 - - - - - - - - - - Projects Behind Programme - 0 2 0 - - - - - - - - - - Projects Altered Brief/ Programme - 0 2 0 - - - - - - - - - - Projects Held - 8 8 10 - - - - - - - - - - - 86 97 123 0 0 0 0 0 0 0 0 0 0 Project Status Design Feasibility - 50 58 81 - - - - - - - - - - Sketch Design - 0 0 0 - - - - - - - - - - Detailed Design - 1 0 0 - - - - - - - - - - Production Information - 3 6 6 - - - - - - - - - - Tendering - 13 11 9 - - - - - - - - - - On Site - 14 16 18 - - - - - - - - - - Complete - 5 6 9 - - - - - - - - - - - 86 97 123 0 0 0 0 0 0 0 0 0 0 47
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Appendix F (Page 2) General Services Capital Programme 2026/2027 Build Variance Explanations Project Name Status Variance Explanation - - - 48
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Appendix G (Page 1) GENERAL FUND CAPITAL PROGRAMME 2026/2027 NON-BUILD EXECUTIVE SUMMARY PERIOD ENDED 10 JULY (PERIOD 4) Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Number of Projects Carried Forward 25/26 Programme - - - 22 Approved from 26/27 Programme - - - 24 Total Projects Currently Reported - - - 46 Number of Projects Projects Completed - - - 0 Projects Ahead of Programme - - - 0 Projects on Programme - - - 46 Projects Behind Programme - - - 0 Projects, Altered Brief/Programme - - - 0 Projects On Hold - - - 0 - - - 46 49
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General Services Capital Programme 2026/2027 Appendix G Non-Build Executive Summary – Project Status (Page 2) Project Status SLLC - Booking and Admission System On programme Philipshill Cemetery - Extension On programme Ash Die Back On programme Chatelherault Allotments - Allers Carpark On Programme Alexander Hamilton Memorial Park – Woodland Management On Programme Nature Restoration Fund On programme Renewal of Play Parks On programme Glenaffeoch Road Play Area On programme Tree Planting On programme Headstone Remedial Works On programme Clyde Walkway repairs On programme Country parks upgrades On programme Three Rivers / Clydesdale Way On programme Country Parks Masterplan On programme Calderglen Country Park - Pump Track On programme Hamilton Palace Sports Ground – Outdoor Facilities On programme Outdoor Investment – Asset Investment On programme Outdoor Investment – Community Spaces On programme Energy Efficiency Measures Feasibility TACT Hall On programme Roads Depot EV Chargers On programme Beat the Street On programme Primary School Re-usable Drink System On programme Shawfield Remediation and Development On programme SLC Industrial Infrastructure - Energy Efficiency (Cathcart Road) On programme Carnwath Community and Business Enterprise HUB On programme Clyde Gateway On programme Delivering and Enabling Commercial Space On programme Clyde Cycle Park On programme Business Grant Retrofit On programme Council Business Centres On programme Burgh Business Centre On programme East Kilbride Town Centre Masterplan On programme Hamilton Town Centre Masterplan On programme Langlands West On programme Hamilton Junctions Improvement On programme M74 Works On programme Schools ICT On programme Education Digital Futures On programme Visual Equipment On programme IT Infrastructure Refresh On programme Electronic Document Records Management System - Phase 2 On programme Audio Visual Upgrade On programme 50
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Public Switch Telephone Network / Alarms (Analogue to Digital) On programme SLC Website upgrade On programme Care Experienced Young People: Accommodation (The Promise) On programme Central Energy Efficiency Fund On programme 51
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Appendix H (Page 1) GENERAL SERVICES CAPITAL PROGRAMME 2026/2027 ROADS EXECUTIVE SUMMARY PERIOD ENDED 10 JULY 2026 (PERIOD 4) 1 2 3 4 5 6 7 8 9 10 11 12 13 Number of Projects Total Projects Currently Reported - - - 293 - - - - - - - - - Programme Status Projects Complete - - - 29 - - - - - - - - - Projects on Programme - - - 264 - - - - - - - - - Projects Behind Programme - - - 0 - - - - - - - - - Projects, Altered Brief / Programme - - - 0 - - - - - - - - - Projects Still to Commence - - - 0 - - - - - - - - - - - - 293 - - - - - - - - - Project Status Briefing - - - 102 - - - - - - - - - Production Information - - - 135 - - - - - - - - - Billing - - - 0 - - - - - - - - - Tendering - - - 3 - - - - - - - - - On Site - - - 24 - - - - - - - - - Complete - - - 29 - - - - - - - - - - - - 293 - - - - - - - - - 52
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Appendix H (Page 2) General Services Capital Programme 2026/2027 Roads Variance Explanations Project Name Status Variance Explanation - - - 53
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2026/27 PROJECT / PROGRAMME STATUS ~ PERIOD 4 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 Infrastructure Ashkirk Road, Strathaven 1 1 Hunterlees Road, Glassford 1 1 Glen Tanner, East Kilbride 1 1 Dunblane Drive, East Kilbride 1 1 Bishops Park, Thorntonhall 1 1 Somervell Street, Cambuslang 1 1 Dale Avenue, Cambuslang 1 1 Greenbank Street, Rutherglen 1 1 Cruachan Road, Cambuslang 1 1 Cedar Drive and Cedar Place, East Kilbride 1 1 Blacklaw Drive (and defective area on High Common Road) 1 1 Mount Cameron Drive South, East Kilbride 1 1 Young Place, East Kilbride 1 1 Langlands Drive, East Kilbride 1 1 Cathcart Road, Rutherglen 1 1 B7086, Lesmahagow Road, Strathaven 1 1 Stewartfield Drive, East Kilbride 1 1 Greenhills Road, East Kilbride 1 1 Hudson Terrace and Hudson Way & Winnipeg Drive, East Kilbride 1 1 Lavender Drive, East Kilbride 1 1 Springburn Place, College Milton Ind Estate, East Kilbride 1 1 Busby Road, Carmunnock 1 1 Lindsayfield Road, East Kilbride 1 1 Kittochside Road, East Kilbride 1 1 Whitefield Avenue, Rutherglen 1 1 Braemar Road, Rutherglen 1 1 Kirkriggs Gardens, Rutherglen 1 1 Johnstone Drive, Rutherglen 1 1 Bradda Avenue, Rutherglen 1 1 Kirktonholme Road, East Kilbride 1 1 Hayhill Road, Thorntonhall 1 1 Hawbank Road 1 1 B743 (Muirkirk Road), Strathaven 1 1 B743 (Muirkirk Road), Strathaven 1 1 Eaglesham Road, Jackton 1 1 Quarry Road, East Kilbride 1 1 Eaglesham Road, East Kilbride 1 1 Lickprivick Road, East Kilbride 1 1 Eden Drive, East Kilbride 1 1 Burnside Highway, Glassford 1 1 Singer Road, East Kilbride 1 1 Sydney Place, East Kilbride 1 1 PROJECT STATUS PROGRAMME STATUS Project Title 54
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2026/27 PROJECT / PROGRAMME STATUS ~ PERIOD 4 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 Alberta Avenue, East Kilbride 1 1 Seymour Green, East Kilbride 1 1 Franklin Place, East Kilbride 1 1 Cullen Lane and Cullen Road, East Kilbride 1 1 Halfmerk South 1 1 Car Parking Area at Highrise Flats - Globe and Pheonix Courts, EK 1 1 Preventative Maintenance A726 ~ Torrance RAB to Crutherland Highway 1 1 A726 ~ Shawton Highway to (near) 29 Glasgow Road 1 1 A726 ~ Mounthilly Road to Hapton Craggs 1 1 Langlands Road, Auldhouse (Rural Section) 1 1 Hurlawcrook Road, East Kilbride 1 1 SD Preparatory Patching 1 1 Strategic Patching and Minor Asset Improvements MP Cairns Road, Cambuslang 1 1 MP Bogleshole Road, Cambuslang 1 1 MP Stonelaw Road, Rutherglen 1 1 MP Westburn Road, Cambuslang 1 1 MP Buchandyke Road 1 1 MP Laurel Court, East Kilbride 1 1 MP Pine Court, East Kilbride 1 1 MP Cornwall Street 1 1 MP Halfmerk South and part of Halfmerk North 1 1 MP St Leonards Road 1 1 MP Nithsdale 1 1 MP Maxwellton Avenue 1 1 MP Ness Drive 1 1 Loch Long 1 1 Allendale 1 1 A749 Kingsway 1 1 Teesdale 1 1 Logi Park 1 1 Sycamore Crescent, East Kilbride 1 1 Sycamore Crescent, East Kilbride 1 1 Sycamore Crescent, East Kilbride 1 1 Sycamore Crescent, East Kilbride 1 1 Sycamore Court, East Kilbride 1 1 Pine Court, East Kilbride, East Kilbride 1 1 Barbana Road, East Kilbride 1 1 Maple Grove, East Kilbride 1 1 Freeland Land, East Kilbride 1 1 Denholm Green, East Kilbride 1 1 55
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2026/27 PROJECT / PROGRAMME STATUS ~ PERIOD 4 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 Hastings, East Kilbride 1 1 Nerston Road, East Kilbride 1 1 Bell Green West, East Kilbride 1 1 Kent Place, East Kilbride 1 1 East Greenlees Crescent 1 1 Stonelaw Road 1 1 Main Street, Rutherglen 1 1 Springfield Park Road 1 1 Bankhead Road 1 1 Vicarland Road 1 1 East Kilbride Road 1 1 Westburn Road 1 1 Old Mill Road 1 1 Rosaburn Avenue, East Kilbride 1 1 Oaklands, Strathaven 1 1 B745 (i) 1 1 B745 (ii) 1 1 Footway Schemes Cruachan Road, Rutherglen (incl kerbing) 1 1 Stonelaw Road, Rutherglen 1 1 B7086 Lesmahagow Road, Strathaven 1 1 Hamilton Road, Cambuslang 1 1 Glen Clova, East Kilbride 1 1 Stewartfield Road, East Kilbride 1 1 Nithsdale, East Kilbride 1 1 Saskatoon Place, East Kilbride 1 1 Ayton Park North 1 1 Green Street, Strathaven 1 1 Hamilton Area Strategic Infrastructure A72 Lanark Road - Rosebank to Overton Road 1 1 Central Avenue, Blantyre Ind Est. 1 1 Hume Drive / Knockburnie Road / Ailsa Drive, Kirkfield Rd, Bothwell 1 1 Janefield Place, Blantyre 1 1 Laighlands Road, Bothwell 1 1 Woodhead Crescent, Hamilton 1 1 Wellcroft Terrace, Hamilton 1 1 Portland Place, Hamilton 1 1 Annabella Road, Netherburn 1 1 Meikle Earnock Road, Hamilton 1 1 Almada Street (Eastbound and Westbound Carriageway), Hamilton 1 1 Muir Street, Hamilton 1 1 Sydes Brae, High Blantyre 1 156
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2026/27 PROJECT / PROGRAMME STATUS ~ PERIOD 4 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 Annsfield Road, Hamilton 1 1 Woodhead Crescent, Hamilton 1 1 Fallside Road, Bothwell 1 1 Chriss Avenue, Hamilton 1 1 Plotcock Road, Quarter - Phase 2 1 1 A71 Ayr Road, Stonehouse 1 1 Keith Street Car Park, Hamilton 1 1 Haddow Street, Hamilton 1 1 Downie Street, Hamilton 1 1 Five Ways Road, Netherburn 1 1 Kirk Street, Stonehouse phase 1 1 1 Bothwell Road Service Roads, Hamilton 1 1 Forrest Street, Blantyre 1 1 Spital Road (phase 2), Stonehouse 1 1 Preventative Maintenance Newhousemill Road, Hamilton (Phase 2) 1 1 Newhousemill Road, Hamilton (Phase 2) (Prepatory patching (Hand) 1 1 Candermill and Marlage Phase 2 Prepatory Works 1 1 Calderside Road Preparatory Works 1 1 Prep Patching 1 1 Strategic Patching and Minor Asset Improvements A72 Lanark Road - Advanced Preparatory Works 1 1 Udston Mill Road, Stonehouse 1 1 Riverside Gardens, Larkhall 1 1 Argyle Street, Stonehouse 1 1 Hillhouse Road, Hamilton 1 1 Aitken Road, Hamilton 1 1 Bothwell Road, Hamilton 1 1 Blantyre Farm Road/ Dalcraig Crescent Roundabout, Blantyre 1 1 Farm Court/ Fallside Road Roundabout, Bothwell 1 1 Castle Avenue, Uddingston 1 1 Hillhouse Road, Hamilton 1 1 Quarry Street, Hamilton 1 1 Union Street, Larkhall 1 1 Broomelton Road, Larkhall 1 1 Meikle Earnock Road 1 1 Bellshill Road, Uddingston 1 1 Carscallan Road, Hamilton (Verge Scrape back) 1 1 Ayr Road, Shawsburn (Verge Scrape Back) 1 1 Minor Permanent Repairs 1 1 57
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2026/27 PROJECT / PROGRAMME STATUS ~ PERIOD 4 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 Footway Schemes Janefield Place, Blantyre 1 1 Chantinghall Road, Hamilton 1 1 Berkley Drive, Blantyre 1 1 Sycamore Drive, Hamilton 1 1 Bryan Street, Hamilton 1 1 Maple Drive, Larkhall 1 1 Balmoral Gardens, Blantyre 1 1 Clydesdale Area Strategic Infrastructure A70 Pretsmill 1 1 Abbeygreen Road, Lesmahagow 1 1 B7018 Kirkfieldbank 1 1 A702 Elvanfoot 1 1 Teiglum Road, Lesmahagow 1 1 A721 Newbigging 1 1 A73 Duneaton 1 1 A72 Hazelbank 1 1 Stanmore Road, Lanark 1 1 A706 Cleghorn Road, Lanark 1 1 Old Lanark Road, Caluke 1 1 B7016 Libberton 1 1 A70 Carnwath 1 1 A70 Douglas 1 1 Millstone Park, Biggar 1 1 B740 Crawfordjohn 1 1 B7078 Carlisle Road, Blackwood/Kirkmuirhill 1 1 B7078 Carlisle Road, Draffan 1 1 Millrig Road, Wiston 1 1 B7040 Leadhills 1 1 B7078 Cairn Lodge Services 1 1 Smylum Road, Lanark 1 1 A73 Lee Wood 1 1 A73 Tesco Carluke 1 1 Strategic Infrastructure - Drainage Schemes B7078 Carlisle Road, Lesmahagow 1 1 A70 Parisholm 1 1 B7086 Auchenheath 1 1 A73 Hyndford Road 1 1 A73 Roberton 1 1 New Kayes Road, Auchenheath 1 1 58
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2026/27 PROJECT / PROGRAMME STATUS ~ PERIOD 4 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 Preventative Maintenance A70 Lang Whang, Carnwath 1 1 Roberton Back Road, Biggar 1 1 A706 Harelaw to Forth, Forth 1 1 B7055 Wiston, Biggar 1 1 C1 Mauldslie Road, Carluke 1 1 A721 Carnwath Road, Carluke 1 1 B740, Crawfordjohn 1 1 B7078, Abington 1 1 New Trows Road, Lesmahagow 1 1 A721 Carluke to Carstairs 1 1 Prep patching 1 1 Strategic Patching and Minor Asset Improvements Craigenhill Road, Kilncadzow 1 1 Meadowflatts Road, thankerton 1 1 A721 Carnwath Road, Carluke 1 1 A73 Hyndrord Road, Lanark 1 1 A70 Hyndford Road, Hyndford 1 1 Woodstock Road, Lanark 1 1 Lesmahagow Road, Boghead 1 1 A73 Cloburn Quarry access, Lanark 1 1 A70 Carnwath Main Street 1 1 B7086 Lanark Road, Auchenheath 1 1 Footway Schemes A70 Carnwath 1 1 A70 Carstairs 1 1 Southfield Road, Blackwood 1 1 Stanmore Crescent, Lanark 1 1 Hyndshaw Road, Law 1 1 North Avenue, Carluke 1 1 A73 Westport, Lanark 1 1 Carlisle Road, Crawford 1 1 East Kilbride, Rutherglen, Cambuslang, Hamilton and Clydesdale Areas Strategic Gulley/Drainage Maintenance ~ Various locations 1 1 East Kilbride, Rutherglen, Cambuslang, Hamilton and Clydesdale Areas Road Signs ~ Clean/Refurbishment/Repair ~ various Locations 1 1 East Kilbride, Rutherglen, Cambuslang, Hamilton and Clydesdale Areas Strategic Road Restraint Systems ~ Various Locations 1 1 59
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2026/27 PROJECT / PROGRAMME STATUS ~ PERIOD 4 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 East Kilbride, Rutherglen, Cambuslang, Hamilton and Clydesdale Areas Unerpass Refurbashment ~ various Locations 1 1 Traffic & Transportation and Lighting ~ Roads Refurbishment Structures Bothwell Bridge, Hamilton ~ Scour Protection Works inc Bagging works 1 1 A71/10 Glassford Bridge, Painting and refurbishment works 1 1 Bridge joint replacement programme 1 1 B7078/06 Milton Bridge, Lesmahagow - Targeted parapet repairs 1 1 Hapturnal Bridge - Abutment and deck repairs with new parapet 1 1 A73/16 Cartland Bridge - Containment upgrade/refurb options appraisal 1 1 Traffic Vehcle Activated Signs ~ Various locations 1 1 Traffic Signals ~ Main St / Castle Street, Rutherglen 1 1 Minor Works ~ Various locations 1 1 Flood Risk Management Culvert Inlet Trash Screen Replacement Programme 1 1 Strategic Culvert Survey and Investigation Programme 1 1 Construction of Flood Exceedance Route & associated works - Coulter 1 1 Road Drainage Upgrade Works - Overton Road, Halfway 1 1 Reservoir Asset Upgrade Works - James Hamilton Heritage Loch, EK 1 1 Lighting Unit Contractor Columnn Replacement 1 1 Column Structural Testing 1 1 Construction Unit Column / cable installs 1 1 Removal of failed columns (red) from structural testing 1 1 Investigation of deteriorated electrical circuits 1 1 Strathclyde Partnership for Transport Bus Route Congestion Bent Road / Dixon Street ~ Jct improvements 1 1 Casualty Reduction Measures Funding combined with the Road safety 1 1 Bus Infrastructure Improvements Installation of High Access Kerbs, Glasgow Road 1 1 Installation of HAK ~ Union St and Burnbank Rd 1 1 Abington Bus Hub Feasability report to be prepared 1 1 60
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2026/27 PROJECT / PROGRAMME STATUS ~ PERIOD 4 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 Transport Scotland Tier 1 ~ Active Travel Infrastructre Works (works Cont 2025/26) Hairmyres P&R ~ Active Travel Works 1 1 NCN75 ~ Phases 2 1 1 Strathaven Road, East Kilbride ~ Phase 1 1 1 Tier 1 ~ Active Travel Infrastructre Works Strathaven Road, East Kilbride Phase 2 1 1 Works to upgrade East Kilbride underpasses 1 1 NCN75 ~ Phases 3 1 1 Bogleshole Road, Cambuslang connection to Clyde Cycle Park 1 1 Bothwell to Uddingston Footpath widening 1 1 Udston Road ~ Pedestrian crossing 1 1 High Blantyre Road/ Russell Street ~ Pedestrian crossing 1 1 Local Authority Direct Award Think Move Breathe scheme 1 1 School Travel Plan / road safety resources 1 1 Scraping back of footways and cycle routes 1 1 Clyde Cycle Centre 1 1 Road safety awareness vehicle 1 1 Road Safety Improvement Fund (Draft ~ Projects to be confirmed) A70, Douglas ~ M74 J12 n/bound off ramp 1 1 A70, Glespin to Council boundary 1 1 A721, Newbigging to Elsrickle 1 1 A702, Council boundary to M74 Jct 14 1 1 B7086, Strathaven to Kirkmuirhill 1 1 B7078, M74 Jct 10 to M74 Jct 11 1 1 B743, Strathaven to council boundary 1 1 A70, B7078 Jct to Rigside 1 1 B758, Blantyre Farm Road, Blantyre to Uddingston 1 1 B7078, Canderside to Blackwood 1 1 Newhousemill Road at Bridge, East Kilbride 1 1 Harsh Braking sites ~ Various locations 1 1 Community Bus Fund Lanark Interchange 1 1 Flood Management Infrastructure Eastfield, Muirbank, Halfway SWMPs 1 1 Hamilton Surface Water Management Plan 1 1 Rutherglen Road, Shawfield - Flood Risk Assessment (Consultant) 1 1 Council and Other Funding Council Investment Funding Safer Routes ~ Stonelaw Road, Rutherglen 1 1 Lanark Interchange 1 1 Cycling Scotland ~ Cycle Shelters at Schools 1 1 61
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2026/27 PROJECT / PROGRAMME STATUS ~ PERIOD 4 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 City Deal Cathkin Relief Road (Claims/Comp works) 1 1 Stewartfield Way 1 1 Greenhills / Strathaven Road (Claims) 1 1 M74 Jct 7 on-slip 1 1 Hamilton Junctions 1 1 Total 102 135 0 3 24 29 29 264 0 0 0 62
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 27 August 2026 Report by: Executive Director (Finance and Corporate Resources) Subject: Capital Budget Monitoring 2026/2027 - 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 2026 to 10 July 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 10 July 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. 2026/2027 Housing Capital Programme 4.1. 2026/2027 Budget: The total Housing Capital Programme for the year is £94.740 million as approved by the Executive Committee on 24 June 2026. This includes carry forward of £1.958 million from the 2025/2026 financial year. 4.2. The Scottish Government revised our Affordable Housing grant allocation for 2026/2027. This has been increased by £2.310 million and will increase the number of Open Market Purchases made in 2026/2027. 4.3. The budget is also increased by a transfer of funds from the General Fund’s Climate Emergency Fund (£0.038 million) for projects that will be managed as part of the Housing Programme. 4.4. Programmed funding for the year also totals £94.740 million. The budget, along with a detailed breakdown of the funding sources is included in Appendix A to this report. 4.5. 2026/2027 Forecast: As noted in 4.1, the total capital spending programme for the year is £94.740 million. Current estimates from the Resource have identified an outturn of £94.740 million for the year. 6 63
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4.6. 2026/2027 Actual Position: Spend to 10 July 2026 on the Housing Capital Programme amounts to £12.603 million. 4.7. As at 10 July 2026, £12.603 million of funding had been received. 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 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. Risk and 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) 10 August 2026 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References South Lanarkshire Council. 25 February 2026 Executive Committee, 24 June 2026 List of Background Papers Capital Ledger prints to 10 July 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 64
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APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2026/2027 HOUSING PROGRAMME FOR PERIOD 1 APRIL 2026 TO 10 JULY 2026 2026/27 Annual Budget 2026/27 Forecast Spend 2026/27 Forecast Variance 2026/27 Actual to 10/07/26 £m £m £m £m Expenditure 2026/27 Budget 94.740 94.740 - 12.603 2026/27 Annual Budget 2026/27 Actual to 10/07/26 £m £m Income Capital Funded from Current Revenue 33.851 3.493 Capital Receipts - 0.093 Prudential Borrowing 33.385 5.962 Scottish Government Specific Grant: - New Build 18.474 2.919 - Open Market Purchase Scheme 8.910 - - Mortgage to Rent 0.120 0.081 Other Income - 0.055 94.740 12.603 65
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Appendix B (Page 1) HOUSING CAPITAL PROGRAMME 2026/2027 EXECUTIVE SUMMARY PERIOD ENDED 10 JULY 2026 Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Programme Status Projects Complete - 3 3 6 - - - - - - - - - - Projects on Programme - 76 79 72 - - - - - - - - - - Projects Behind Programme - 2 3 2 - - - - - - - - - - Projects Altered Brief/Programme - 3 2 5 - - - - - - - - - - Projects Held - 15 15 18 - - - - - - - - - - - 99 102 103 0 0 0 0 0 0 0 0 0 0 Project Status Design Feasibility - 39 33 32 - - - - - - - - - - Sketch Design - 2 2 2 - - - - - - - - - - Detailed Design - 0 0 0 - - - - - - - - - - Production Information - 9 9 7 - - - - - - - - - - Tendering - 18 18 19 - - - - - - - - - - On Site - 28 37 37 - - - - - - - - - - Complete - 3 3 6 - - - - - - - - - - - 99 102 103 0 0 0 0 0 0 0 0 0 0 66
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Appendix B (Page 2) Housing Capital Programme 2026/2027 Build Variance Explanations Project Name Status Variance Explanation 4 & 12 Strathcona House, EK - Replacement of Doors with Assisted Access Behind Programme Awaiting delivery date of replacement doors being confirmed. Bike Storage Facility at Calderwood Multis Behind Programme One storage unit remains outstanding with a location issue being resolved. 67
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1 2 3 4 5 6 7 8 9 10 11 12 13 14 Original Budget 26/27 0.000 3.302 9.762 16.221 22.681 29.140 35.600 42.060 48.519 54.979 61.438 67.898 78.663 94.740 Revised Budget 26/27 0.000 3.302 9.762 16.221 22.681 29.140 35.600 42.060 48.519 54.979 61.438 67.898 78.663 94.740 Actual 26/27 0.000 3.617 9.592 12.603 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 10.000 20.000 30.000 40.000 50.000 60.000 70.000 80.000 90.000 100.000 £ Millions HRA Capital Expenditure Profile Graph 26/27 68
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Report Agenda Item To: Financial Resources Scrutiny Forum Date of Meeting: 27 August 2026 Prepared By: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget Year-End 2025/2026 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] advise the Forum of the overall financial position of the Council’s General Fund Revenue Account and Housing Revenue Account for the period 1 April 2025 to 31 March 2026 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s):- (1) that across Resources, Corporate Items, Loan Charges and Council Tax, the Council is showing a year-end underspend of £3.131 million after proposed Transfers to Reserves (Section 4 and Appendix 1), be noted; (2) that increase in the Probable Outturn Transfers to Reserves to £60.206 million (previously £58.026 million) (Appendix 3), be noted; (3) that the additional year-end Transfers to Reserves totalling £1.886 million (Appendix 4), be noted; (4) that the additional non-recurring underspend of £1.356 million in the delegated budget to the IJB be held in Reserves for their use in future years (sections 4.13), be noted; (5) that the proposed use of £3.131 million underspend for 2025/2026 as set out in section 4.22, be noted; (6) that this results in a breakeven position for the Council for 2025/2026 (section 4.23), be noted; and (7) that the breakeven position on the Housing Revenue Account (Section 5), be noted. 3. Background 3.1. This overview report will summarise the 2025/2026 year-end position for the Council’s General Fund Revenue Account and Housing Revenue Account. 3.2. Section 4 details the final position for the financial year, as well as the movement from the previously reported Probable Outturn position for the Council. The Housing Revenue position is shown in Section 5. 3.3. Appendix 1 to the report details the overall spend position for the current year. This position includes new proposed Transfers to Reserves since the Probable Outturn was approved. The Transfers to Reserves approved at Probable Outturn (Executive Committee, 4 February 2026) are shown in Appendix 3 for reference, along with some changes to these transfers to reflect final spend achieved during the year. 7 69
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3.4. There are also some new Transfers to Reserves proposed at the end of the year, and these are shown in Appendix 4. This includes proposals for the overall underspend of £3.131 million outlined in Appendix 1. 4. 2025/2026 General Services Year End Position 4.1. This report and appendices provide a detailed analysis of the Council’s financial position. A summary position including the key highlights is detailed in sections 4.3 – 4.21 with the full detail included in Appendix 2. 4.2. For reference, the Council’s overall Probable Outturn after approved Transfers to Reserves was a forecast break-even (Executive Committee, 4 February 2026). 4.3. The year-end outturn position is showing an underspend of £3.131 million. This is after proposed Transfers to Reserves at year-end. Table 1 shows the movement from the Probable Outturn break-even position to the underspend position of £3.131 million at financial year-end which includes new proposed Transfers to Reserves at the year- end. Table 1 – General Services Year-End 2025/2026 Probable Outturn Including Approved Transfers £m Year-End Before New Proposed Transfers £m Movement from Probable to Year-End £m Year-End Proposed Transfers £m Year-End After Transfers £m Community and Enterprise Resources (4.6 – 4.7) 0.348 1.438 1.090 (1.091) 0.347 Education Resources (4.8 – 4.9) 0.000 1.189 1.189 (1.189) 0.000 Finance and Corporate Resources (4.10) 0.578 0.674 0.096 (0.096) 0.578 Housing and Technical Resources (4.11) 0.000 0.000 0.000 0.000 0.000 Social Work Resources (4.12 – 4.16) 0.000 1.047 1.047 (1.047) 0.000 Joint Boards (4.17) 0.000 0.000 0.000 0.000 0.000 Resources Underspend 2025/2026 0.926 4.348 3.422 (3.423) 0.925 Loan Charges (section 4.18) 2.101 4.006 1.905 0.000 4.006 Corporate Items (section 4.19 – 4.20) 0.422 2.308 1.886 (0.635) 1.673 Council Tax (section 4.21) 0.130 0.114 (0.016) (0.008) 0.106 PO Transfer to Reserves (3.579) (3.579) 0.000 0.000 (3.579) Total Underspend 2025/2026 0.000 7.197 7.197 (4.066) 3.131 4.4. This report and appendices provide a detailed analysis of the Council’s financial position at the end of financial year 2025/2026. Appendix 1 shows the position in full, including the outturn before and after transfers to reserves. A summary is included in sections 4.5 to 4.21 which details the movement from the Probable Outturn, with the detail across spend areas included in Appendix 2. 4.5. Resources: As covered in Table 1, Resources are reporting a combined underspend position of £0.925 million. This position across Resources is after £3.423 million of additional proposed Transfers to Reserves. These are detailed in Appendices 3 and 4. A summary of each Resource is provided below with the detail included in Appendix 2. 70
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4.6. Community and Enterprise Resources are showing a year end underspend of £1.438 million after their previously approved Transfers to Reserves. The Resource are proposing that the Transfers to Reserves approved at Probable Outturn are increased to reflect the to the anticipated timing of spend and are shown in Appendix 3. The underspend is made up of a number of variances including increased fee income for Planning and Building Standards (£0.5 million), increased turnover of staff within Regeneration, Support and Facility Services (£0.4 million) and reduced materials costs within Roads Construction (£1.4 million). These are partially offset by increased vehicle leasing (£0.4 million), and casual hire costs (£0.2 million) within Waste and Grounds Services, increased plant and equipment costs within Grounds (£0.7 million) and reduced income for works within Roads Construction (£0.2 million). 4.7. In addition, new Transfers to Reserves are proposed for the increased lease costs for Waste Services Vehicles moving forward (£0.605 million) and funds to support planned IT Developments in Planning and Building Standards (£0.100m). This would take the Resource to an underspend of £0.347 million, which is in line with their Probable Outturn. 4.8. Education Resources are showing a year-end underspend position of £1.189 million after their previously approved Transfers to Reserves. This mainly relates to underspends on specific funding including Pupil Equity Fund, Additional Support for Learning and schools’ Devolved Management Scheme budgets. 4.9. The Resource are proposing new Transfers to Reserves which include an increase to the previously approved Transfers and are shown in Appendix 3. In addition, further Transfers to Reserves are requested to support ASN adaptations (£0.125 million), and which would take place next financial year, and also for funding from schools’ Devolved Management Scheme (£0.325 million) which can be carried forward in line with the scheme. Taking account of these year-end transfers would leave the Resources in a break-even position, which is in line with their Probable Outturn. 4.10. Finance and Corporate Resources are showing an underspend of £0.674 million after previously approved Transfers to Reserves. Additional Transfers to Reserves are proposed at the year-end for Discretionary Housing Payment (DHP) funding that was received later in the year, and which can be carried forward to spend next year (£0.081 million) and for Place Based funding committed for projects in 2026/2027 (£0.015 million). After these Transfers to Reserves, the Resource position would be an underspend of £0.578 million. This is in line with their Probable Outturn position. 4.11. Housing and Technical Resources are showing a breakeven position after the previously approved Transfers to Reserves. The year-end position includes a £0.373 million underspend in relation to an element of the Resource budget delegated to the Integrated Joint Board (IJB) for the Centralised Adaptations Service for aids and adaptations, which is based on Social Work assessments. It is proposed that this underspend of £0.373 million be retained by the IJB within their reserves earmarked for future costs. After this commitment, the year-end position is break-even, which is in line with the Resource’s Probable Outturn position. 4.12. Social Work Resources is showing a year-end underspend of £1.047 million after previously approved Transfers to Reserves / commitments. 4.13. The Adults and Older People position at the year-end also includes a further £0.983 million commitment in relation to the element of the budget delegated to the IJB – this is effectively a further underspend on the delegated budget, and mainly reflects 71
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admissions to hospital and long-term care being greater than new services called on and the financial impact of the finalisation of financial assessments for new and existing service users. These are partially offset by employee turnover being less than assumed and increased spend in Telecare due to demand. It is proposed that this additional non-recurring underspend of £0.983 million also be retained by the IJB within their reserves earmarked for future costs. Including the £0.373 million for aids and adaptations outlined in section 4.11, this takes the total additional amount being proposed to be retained by the IJB to £1.356 million. 4.14. The Social Work Resources non-delegated Services position is showing an underspend of £1.047 million after previously approved Transfers to Reserves. This is mainly due to reduced costs for anticipated residential placements, lower than anticipated costs of respite and increased turnover in staff across the Services. At year-end, a Transfer to Reserves is requested for residual pressures within the Children and Families Service which are anticipated to continue into 2026/2027 while the budget recovery plan continues to be implemented. The year-end Transfer to Reserves would take the non-delegated budget to break even, in line with their Probable Outturn. 4.15. The Resources’ Approved Probable Outturn Transfers to Reserves are shown in Appendix 3 with their additional Proposed Transfers at year-end shown in Appendix 4). 4.16. Joint Boards: There is a break-even position within Joint Boards in relation to the requisition budgets. The Probable Outturn position was break-even. 4.17. Loan Charges: There is an underspend of £4.006 million after the Transfers to Reserves approved at Probable Outturn (Appendix 3). The underspend is an improved position of £1.905 million from the £2.101 million reported at Probable Outturn and reflects the level of deposit interest received in year being greater than anticipated, as well as the benefit of interest on Revenue Balances. 4.18. Corporate Items: There is an underspend at year end of £2.308 million, after taking into account approved Transfers to Reserves. This is a movement of £1.886 million which reflects recent confirmation of the date the new pension contributions were to be applied (£1.200 million), and 2025/2026 investment monies to be carried forward for commitments in 2026/2027 (£0.566 million). These are covered further in Appendix 2. 4.19. Two year-end Transfers to Reserves are proposed from the Corporate Items budget. These are for 2025/2026 investment monies noted above, to be carried forward (£0.566 million) to complete the programmes of work, and Fairer Futures funding received (£0.069 million) that was unable to spend before the end of the financial year and is committed for supporting the development of the new children’s service plan and a performance framework. This takes the Corporate Items position to an underspend of £1.672 million. 4.20. Council Tax: The over recovery for the year, after the transfer to the HRA reserve in line with the approved Council Tax Second Homes Policy (100% surcharge), is £0.106 million, representing a minor adverse movement of £0.024 million since the Probable Outturn. 4.21. Summary and Proposals: As noted in Table 1, within section 4.3, there is an overall underspend of £3.131 million. This year-end underspend of £3.131 million is after 72
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adjustments to the Transfers to Reserves approved at Probable Outturn (Appendix 3), and the new proposals detailed in Appendix 4. 4.22. In terms of this £3.131 million, the following is proposed: that £1.000 million of the underspend be transferred to reserves to allow the Council to provide financial support to contribute towards the response to questions posed by the Marmot initiative. The NHS and the IJB have already set aside funds of £2.000 million each. This additional £1.000 million will allow the Council to match these monies (as we have a previous amount of £1.000 million in Reserves agreed at Probable Outturn) and contribute towards the cost of taking forward activity to progress Marmot findings including any required staffing and implementation costs that an allocation of £0.030 million be Transferred to Reserves for commitments in Youth, Family and Community Learning Services in 2026/2027 that an amount of £1.000 million be Transferred to Reserves and set aside to fund the Local Government Elections into 2027/2028 that the remaining £1.101 million underspend be Transferred to Reserves to support future year’s budget strategies 4.23. This proposal, agreed at the Executive Committee (24 June 2026), resulted in these monies being transferred to Reserves and resulting in the Council returning a break- even position for financial year 2025/2026. 4.24. Year-end Accounting Adjustments: As part of the year-end process, expenditure is reviewed to identify whether it is Revenue or Capital spend. Any spend that should be classed as Capital has been removed from these monitoring figures. This has no impact on the bottom-line position of the Resources. 5. Housing Revenue Account Year-End 2025/20256 5.1. As at 31 March 2026, the Housing Revenue Account (HRA) is a showing a break-even position. 5.2. This break-even position is after a transfer from the HRA Reserve of £3.988 million. This Transfer from Reserves is £0.375 million less than the Probable Outturn Transfer from Reserves of £4.363 million. The main reasons for this reduction are increased income from house rents, less than anticipated void rent loss and the less than anticipated Loan Charges reflecting the level of deposit interest received in year being greater than anticipated, as well as the benefit of interest on Revenue Balances. 5.3. These are partially offset by the planned drawdown from reserves for the implementation costs associated with the new Housing Management system which went live in early 2026, One Housing. As a result of the underspends mentioned above, this spend can now be accommodated within the overall outturn, without increasing the use of reserves. 5.4. The details of the variances across the HRA are shown in Appendix 5. 6. Employee Implications 6.1. None. 7. Financial Implications 7.1. As detailed in sections 4 and 5 of the report. 73
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8. Climate Change, Sustainability and Environmental Implications 8.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 9. Risk and Other Implications 9.1. 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. 9.2. There are no implications for sustainability in terms of the information contained in this report. 10. Integrated Impact Assessment and Consultation Requirements 10.1. 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. 10.2. 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) 10 August 2026 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References Executive Committee, 4 February 2026 List of Background Papers Financial Ledger and budget monitoring results to 31 March 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 74
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Appendix 1 75
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Appendix 2 Detail of Year-End Position Across Resources and Centrally Held Budgets 1. Community and Enterprise Resources are showing a year end underspend of £1.438 million after their previously approved Transfers to Reserves. This reflects increased fee income for Planning and Building Standards (£0.5 million), increased turnover of staff within Regeneration, Support and Facility Services (£0.4 million) and reduced materials costs within Roads Construction (£1.4 million). These are partially offset by increased vehicle leasing (£0.4 million), and casual hire costs (£0.2 million) within Waste and Grounds Services, increased plant and equipment costs within Grounds (£0.7 million) and reduced income for works within Roads Construction (£0.2 million). The Resource are proposing that the Transfers to Reserves approved at Probable Outturn are increased to reflect the to the anticipated timing of spend: spend on Front Line First (£0.046 million), contributions to the Strategic Waste Fund for planned works (£0.275 million) and works to upgrade air conditioning for Refuse Collection Vehicles (£0.065 million). In addition, new Transfers to Reserves are proposed for the increased lease costs for Waste Services Vehicles moving forward (£0.605 million) and funds to support planned IT Developments in Planning and Building Standards (£0.100m). The Resource is showing an underspend of £0.347 million after proposed Transfers to Reserves, in line with the Probable Outturn position. 2. Education Resources are showing a year-end underspend position of £1.189 million after their previously approved Transfers to Reserves. This mainly relates to underspends on specific funding including Pupil Equity Fund, Additional Support for Learning and schools’ Devolved Management Scheme budgets. The Resource are proposing an increase to the previously approved Transfers to Reserves for these areas as spend will be incurred by the end of the school year, but which falls into financial year 2026/2027. Also, a Transfer to Reserves is requested for funding from schools’ Devolved Management Scheme (£0.325 million) which can be carried forward in line with the scheme. The overall Resource position allows a further transfer requested to support ASN adaptations required following recent inspection outcomes, and which would take place next financial year. This totals £0.125 million and is included in Appendix 3. 3. Finance and Corporate Resources are showing an underspend of £0.674 million including previously approved Transfers to Reserves. This mainly relates to underspends on specific funding including Discretionary Housing Payments that was received later in the year, and which can be carried forward to spend next year (£0.081 million) and Place Based funding (£0.015 million) which is committed for expenditure in 2026/2027 and have been included as proposed transfer to reserves. Taking these into account leave the Resource position as an underspend of £0.578 million. This is in line with the Probable Outturn position. 76
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4. Housing and Technical Resources are showing a breakeven position after the previously approved Transfers to Reserves for the First Stop Accommodation project within Homelessness service. Underspends in Property Services is mainly due to reduced grants for disabled adaptations, and which is offsetting overspends in Housing Services mainly due to reduced rental income than forecast within Homelessness and increased utilities costs. As noted above, the year-end position includes a £0.373 million underspend in relation to an element of the Resource budget delegated to the Integrated Joint Board (IJB) for the Centralised Adaptations Service for aids and adaptations, which is based on Social Work assessments. It is proposed that this non- recurring underspend of £0.373 million be retained by the IJB within their reserves earmarked for future costs. After this commitment, the year-end position is break-even, which is in line with the Resource’s Probable Outturn position. 5. Social Work Resources are showing a year-end underspend of £1.047 million including the previously approved Transfers to Reserves. This is an improvement of £1.047 million since the Probable Outturn. Within this is the Adults and Older People budget which is delegated to the Integrated Joint Board (IJB) and includes already approved Transfers to Reserves. It also includes a £2.745 million commitment in relation to the element of the budget delegated to the IJB – this is effectively an underspend on the delegated budget. It was approved at Probable Outturn that the IJB retain £1.762 million within their reserves for use in future years. The commitment of £2.475 million noted above is an increase of £0.983 million from the Probable Outturn position. This is mainly due to admissions to hospital and long-term care being greater than new services called on and the financial impact of the finalisation of financial assessments for new and existing service users. These are partially offset by employee turnover being less than assumed and increased spend in Telecare due to demand. It is proposed that the additional non- recurring underspend of £0.983 million also be retained by the IJB within their reserves earmarked for future costs. The Social Work Resources non-delegated Services is an underspend of £1.047 million including approved Transfers to Reserves. This is mainly due to reduced costs for anticipated residential placements, lower than anticipated costs of respite and increased turnover in staff across the Services. It is proposed that the underspend of £1.047 million be Transferred to Reserves for residual pressures within Children and Families Service which are anticipated to continue into 2026/2027, while the budget recovery plan continues to be implemented. 6. Joint Boards: There is a break-even position within Joint Boards in relation to the requisition budgets. The Probable Outturn position was break-even. 7. Loan Charges: There is an underspend of £4.006 million after the Transfers to Reserves approved at Probable Outturn (Appendix 3), an additional £1.905 million since Probable Outturn. This reflects the level of deposit interest received in year being greater than anticipated, as well as the benefit of interest on Revenue Balances. 8. Corporate Items: There is a net underspend at year end of £2.308 million, after taking into account previously approved Transfers to Reserves. This is a movement of £1.886 million (from the underspend of £0.422 million at Probable Outturn) and mainly reflects notable movements in relation to superannuation commitments (£1.2 million), and 2025/2026 investment monies to be carried forward (£0.566 million). Detail is shown in Table 1. 77
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Table 1: Movements in Corporate Items Since Probable Outturn £m Superannuation Accrual Monies accrued on the balance sheet in 2024/2025 are no longer required in 2025/2026 as the superannuation increase to 17.5% has been implemented from the first full pay in 2026/2027. 1.231 2025/2026 Investments Funding allocated to 2025/2026 Investments projects will be required in 2026/2027. This relates to committed staffing costs for Fly Tipping (£0.121m) and Local Action Fund projects (£0.445m) that will be included in the 2026/2027 Capital Programme mainly in relation to play parks projects. This is included as a proposed transfer to reserves. 0.566 Bad Debt Provision Movements in specific provisions across Resources has had a favourable impact on the Corporate Bad Debt Provision budget in 2025/2026. 0.129 Additional Procurement Savings A further underspend of £0.100 million has materialised in relation to procurement savings approved for 2026/2027 but that were achieved earlier than planned (in 2025/2026). 0.100 Fairer Futures Funding Funding received that was unable to spend before the end of the financial year and is committed for supporting the development of the new children’s service plan and a performance framework. This is included as a proposed transfer to reserves. 0.069 Centre West Rates Centre West rates bills for 2025/2026 from January to March have been accounted for as the Council are liable for these while the Centre is back in Council possession and being demolished. (0.111) Other Minor Movements (0.099) Further Underspend since Probable Outturn 1.885 Two year-end Transfers to Reserves are proposed. These are for 2025/2026 investment monies to be carried forward (£0.566 million) to complete the programmes of work, and Fairer Futures funding received (£0.069 million) that was unable to spend before the end of the financial year and is committed for supporting the development of the new children’s service plan and a performance framework. This takes the Corporate Items position to an underspend of £1.672 million. 9. Council Tax including Council Tax Reduction Scheme (CTRS): An over recovery of £0.314 million in 2025/2026 before Transfers to Reserves is a minor adverse movement of £0.016 million since the Probable Outturn. An increased Transfer to Reserves is proposed from that approved at Probable Outturn in relation to income from Second Homes which should be transferred to the HRA in line with the approved Council Tax Second Homes Policy (100% Surcharge) (£0.008 million). 78
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Appendix 3 Transfers to Reserves – Included in the Probable Outturn Purpose / Description Resource Value £m Resources Strategic Waste Fund Due to timing of spend on Waste projects, funding is required to be carried forward to in the Strategic Waste Fund to support future spend on Waste. Community and Enterprise 0.150 Air Condition for Refuse Collection Vehicles Due to timing of expenditure on the retro fitting of air condition units within older refuse collection vehicles, funding is required to be carried forward to next financial year. Community and Enterprise 0.080 Operational IT handheld devices Due to the timing of procurement of handheld devices for Grounds and Streets staff in line with IT development upgrades, funding is required to be carried forward to next financial year. Community and Enterprise 0.100 Front Line First Funding received as part of 2025/2026 Investment funding is required to be carried forward to reflect the profile of spend this year and within the overall three-year delivery programme. Community and Enterprise 0.438 Local Plan Annual contribution for future years costs associated with 2026/2027 Local Plan. Community and Enterprise 0.100 Local Growth Fund Transition Through utilising external funding received in-year, an underspend in core Council funding will be carried forward to maintain service levels into 2026/2027. Community and Enterprise 0.200 Fleet Sinking Fund Annual contribution to the Fleet sinking fund to maintain the asset replacement programme. Community and Enterprise 0.050 Total Community and Enterprise Resources Transfers at Probable Outturn 1.118 Adjust: Increase / (Decrease) in transfers to reflect spend during the year 0.386 Total Community and Enterprise Resources Transfers at Year End 1.504 PEF The funding received from the Government can be used up to the end of the school term (June 2026). The underspend reflects the element of the funding that will be utilised in April to June 2026. Education 0.400 Additional Support for Learning Sourcing and purchasing Additional Support for Learning equipment for schools that will be utilised in April to June 2026. Education 0.078 Total Education Resources Transfers at Probable Outturn 0.478 Adjust: Increase / (Decrease) in transfers to reflect spend during the year 0.739 Total Education Resources Transfers at Year End 1.217 Insurance Fund A contribution to manage the anticipated increase in insurance premiums paid from the Fund. Finance and Corporate 0.300 Total Finance and Corporate Resources Transfers at Probable Outturn 0.300 First Stop Temporary Accommodation The use of the in-year underspend to be set aside for the First Stop Accommodation project as planned (Executive Committee, November 2025). Housing and Technical 0.123 Total Housing and Technical Resources Transfers at Probable Outturn 0.123 Children and Families Pressures The transfer of one-off funding from the IJB due to reduced pension contributions has realised an underspend which will be carried forward to support the pressures in Children and Families until the Budget Recovery Plan is fully achieved. Social Work 3.095 Transformational Residential Care An in-year underspend is proposed as a contribution to transformational residential care in future years. Social Work 0.500 The Promise An in-year underspend in the IJB is proposed as a contribution to The Promise, to further augment the support for young people transitioning from Children and Family Services to Adult Services over the following two years. Social Work 0.750 Total Social Work Resources Transfers at Probable Outturn 4.345 Adjust: Increase / (Decrease) in transfers to reflect spend during the year 1.047 Total Social Work Resources Transfers at Year End 5.392 Total Resource Transfers to Reserves at Probable Outturn 6.364 Adjust: Increase / (Decrease) in transfers to reflect spend during the year 2.172 Total Resources Transfers at Year End 8.536 Loans Charges Loans Charges Funding to be utilised in future years in line with borrowing for service concession arrangements. This will be required to be drawn down from 2027/2028 (as approved at South Lanarkshire Council, January 2023). Loans Charges 0.358 Total Loans Charges Transfer at Probable Outturn 0.358 79
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Appendix 3 (cont) Corporate Items Service Concessions Underspend arising due to a change in interest rates and indexation since the initial calculations were undertaken, has meant that the estimated savings previously anticipated in 2028/2029 are available earlier. Corporate Items 4.388 Pay Award Underspend carried forward from 2025/2026 as a result of Teachers pay award being implemented in line with the school year. Corporate Items 3.987 Packaging Extended Producer Responsibility (PEPR) Staffing Profiling of spend on waste project staffing costs in future years. Corporate Items 0.545 Central Energy Efficiency Fund (CEEF) Resources are allocated funding from the CEEF Reserve to pay for spend to save projects which they repay over future years from the revenue savings generated by the project. This transfer represents the payback of savings from Resources and allows the Reserve to be regenerated for use on future projects. Corporate Items 0.297 Renewable Head Incentive (RHI) and Feed In Tariff (FIT) Income from RHI and FIT is received in-year and will be set aside for funding future capital spend. 0.200 Total Corporate Items Transfers at Probable Outturn 9.417 Council Tax Council Tax Second Homes Policy (100% Surcharge) Income of £0.200m should be transferred to the Housing Revenue Account in line with the Council’s second homes policy. HRA 0.200 Total Council Tax Transfers at Probable Outturn 0.200 Adjust: Increase / (Decrease) in transfers to reflect spend during the year 0.008 Total Council Tax Transfer at Year End 0.208 Previously Approved Transfers to Reserves Loans Fund Review (An underspend of £13.349 million is anticipated in the Loans Fund Budget in 2025/2026. This budget underspend of £13.349 million will be set aside and used against the Budget Gap in 2027/2028 as planned (detailed in the Executive Committee report, June 2025). Loans Fund (T/f to Reserves) 13.349 Investments The total budget line 2025/2026 Investments – Transfers to Reserves is £13.859 million (£10.263 million one-off Revenue investments not required this year and the underspend in Loan Charges of £3.596 million). It is proposed that these two amounts (£10.263 million and £3.596 million) be transferred to Reserves at the end of the year (detailed in the Executive Committee report, June 2025). Investments (T/f to Reserves) 13.859 Teachers Numbers As there is no longer a need to restore teacher numbers to the higher level, this budget line can be transferred to reserves. Given the budget pressures resulting from the higher than budgeted pay award, it is recommended that consideration be given to using the £4.2 million to support the Budget Strategy – with a view to setting this aside for Pay Award (detailed in the Executive Committee report, August 2025 Teachers Numbers (T/f to Reserves) 4.200 Waste and Recycling Services The November Executive Committee agreed that £2.5 million of core monies released by pEPR funding will be retained within Community and Enterprise Resources and utilised towards one-off investment in waste and recycling services. It is anticipated that £0.3 million will be spent by the end of 2025/2026. As a result, £2.2 million has been transferred to earmarked reserves for use in future years (detailed in the Executive Committee report, December 2025). Waste (T/f to Reserves) 2.200 Budget Strategy The November Executive Committee agreed that £4.5 million of core monies released by pEPR funding will be used to support the Council’s Budget Gap. This will be transferred to earmarked reserves for use in future years (detailed in the Executive Committee report, December 2025). Budget Strategy (T/f to Reserves) 4.500 Total Approved Transfers to Reserves 38.108 Additional Transfers to Reserves – Use of Outturn Underspend Marmot Initiative Use of £1.000 million underspend to allow the Council to provide financial support to contribute towards the response to questions posed by the Marmot initiative. Use of Outturn Underspend 1.000 Winter Wishes Use of £0.040 million underspend to support the continuation of the Winter Wishes programme within Children and Families in 2026/2027. Use of Outturn Underspend 0.040 Commercial Feasibility Use of £0.100 million underspend for Commercial Feasibility costs. Use of Outturn Underspend 0.100 Third Sector Use of £0.400 million underspend to support the findings of the Third Sector to contribute to the external medium grants allocation available for the next two years beyond 2026/2027. Use of Outturn Underspend 0.400 Budget Strategy Use of £2.039 million underspend for budget considerations in future years. Use of Outturn Underspend 2.039 Total Additional Transfers to Reserves – Use of Outturn Underspend 3.579 Total Transfers to Reserves at Year End: Total Transfers to Reserves Approved at Probable Outturn 58.026 Adjust: Increase / (Decrease) in transfers to reflect spend during the year 2.180 Total Transfers to Reserves at Year End 60.206 80
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Appendix 3 (cont) The increase in transfers to reflect changes in spend since Probable Outturn is shown below: Purpose / Description Resource Value £m Resources Strategic Waste Fund Due to timing of spend on Waste projects, funding is required to be carried forward to in the Strategic Waste Fund to support future spend on Waste. Community and Enterprise 0.275 Air Condition for Refuse Collection Vehicles Due to timing of expenditure on the retro fitting of air condition units within older refuse collection vehicles, funding is required to be carried forward to next financial year. Community and Enterprise 0.065 Front Line First Funding received as part of 2025/2026 Investment funding is required to be carried forward to reflect the profile of spend this year and within the overall three-year delivery programme. Community and Enterprise 0.046 Total Community and Enterprise Resources 0.386 PEF The funding received from the Government can be used up to the end of the school term (June 2026). The underspend reflects the element of the funding that will be utilised in April to June 2026. Education 0.253 Additional Support for Learning Due to the timing of spend that was originally in the probable outturn assumptions, additional funding is required to be carried forward for sourcing and purchasing Additional Support for Learning equipment for schools that will be utilised in April to June 2026. Education 0.486 Total Education Resources 0.739 Children and Families Pressures It is proposed that the Service underspend be carried forward to support the pressures in Children and Families until the Budget Recovery Plan is fully achieved. Social Work 1.047 Total Social Work Resources 1.047 Total Resource Proposed Transfers to Reserves at Year-End 2.172 Council Tax Council Tax Second Homes Policy (100% Surcharge) Income of should be transferred to the Housing Revenue Account in line with the Council’s second homes policy. HRA 0.008 Total Council Tax Transfers at Year End 0.008 Total Increase in Already Approved Transfers to Reserves 2.180 81
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Appendix 4 Transfers to Reserves – Additional Proposed Transfers at Year-End Purpose / Description Resource Value £m Resources Wast Services RCVs Funding required to support additional leasing costs for RCVs within Waste Services into next year. Community and Enterprise 0.605 IT Developments Funding for planned investment for IT development upgrades to planning and building standards performance systems. Community and Enterprise 0.100 Total Community and Enterprise Resources 0.705 ASN Adaptations Funding required to support ASN adaptations next financial year to support service delivery demands. Education 0.125 Equipment Replacement Fund Funding from schools’ Devolved Management Scheme being carried forward to allow spend across the academic year and to allow schools to support capital equipment requirements over a number of years. Education 0.325 Total Education Resources 0.450 DHP Funding Transfer for DHP funding received later in the year, that was unable to spend before the end of the financial year and will be spent in 2026/2027. Finance and Corporate 0.081 Place Based Funding Transfer for Council Place Based funding committed for projects in 2026/2027 with funding allocated to specific areas. Finance and Corporate 0.015 Total Finance and Corporate Resources 0.096 Total Resource Proposed Transfers to Reserves at Year End 1.251 Corporate Items 2025/2026 Investments Funding required to meet the obligations of the 2025/2026 investment commitments in relation to Local Action Fund (£0.445m) and Fly Tipping (£0.121m). Investments (T/f to Reserves) 0.566 Fairer Futures Funding Transfer for additional funding received that was unable to spend before the end of the financial year and is committed for supporting the development of the new children’s service plan and a performance framework. Education 0.069 Total Corporate Items Transfers to Reserves at Year End 0.635 Total Proposed Transfers to Reserves at Year End 1.886 Final Transfers resulting in a Break Even (section 4.20) Marmot Initiative Use of £1.000 million underspend (in addition to £1.000 million approved at Probable Outturn) to allow the Council to provide financial support to contribute towards the response to questions posed by the Marmot initiative. Use of Outturn Underspend 1.000 Youth, Family and Community Learning Allocation of £0.030 million for commitments in Youth, Family and Community Learning Services in 2026/2027. Use of Outturn Underspend 0.030 Local Government Elections Amount of £1.000 million be set aside to fund the Local Government Elections into 2027/2028. Use of Outturn Underspend 1.000 Budget Strategy Use of £1.101 million underspend to support future year’s budget strategies. Use of Outturn Underspend 1.101 Total Final Transfers to Reserves – Use of Outturn Underspend 3.131 82
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Appendix 5 Variance Explanations 1. The underspend in employee costs is due to vacancies within the service that continue to be actively recruited. 2. The underspend is due to the net effect of underspends in void rent loss, utility costs and ground maintenance charges partially offset by greater than budgeted expenditure on fixture and fittings and contract cleaning costs. 3. The planned overspend reflects anticipated spend on the implementation of the new One Housing system. It was initially anticipated that this would be funded by an additional use of reserves, however this spend can now be accommodated within the overall outturn. 4. Income is over recovered mainly due to greater than anticipated house rents as a result of the number of buy backs in year. 5. The transfer to reserves is lower than budgeted reflecting the net effect of the variances noted. 6. The underspend is due to the level of deposit interest received in year being greater than anticipated, as well as the benefit of interest on Revenue Balances. Revised Projected Projected Actual Variance Under / % Note Annual Outturn Outturn 31/03/26 31/03/26 (Over) Variance Budget Variance Budget Category £m £m £m £m £m Employee Costs 15.360 15.295 0.065 15.267 0.093 Under 0.61% 1 Property Costs 62.592 62.420 0.172 62.115 0.477 Under 0.76% 2 Supplies and Services 0.405 0.477 (0.072) 0.427 (0.022) Over -5.43% Transport and Plant 0.195 0.213 (0.018) 0.193 0.002 Under 1.03% Administration 5.604 5.537 0.067 5.577 0.027 Under 0.48% Payment to Other Bodies 12.590 12.981 (0.391) 14.098 (1.508) Over -11.98% 3 Payment to Contractors 0.422 0.422 0.000 0.484 (0.062) Over -14.69% Transfer Payments 0.000 0.000 0.000 0.000 0.000 - 0.00% Financing Charges 26.133 26.164 (0.031) 25.985 0.148 Under 0.57% Total Controllable Exp. 123.301 123.509 (0.208) 124.146 (0.845) Under -0.69% Total Controllable Inc. (133.819) (133.740) (0.079) (134.150) 0.331 Over Recovered 0.25% 4 Transfer to/(from) Balance Sheet (4.076) (4.363) 0.287 (3.988) (0.088) Under Recovered -2.16% 5 Net Controllable Exp. (14.594) (14.594) 0.000 (13.992) (0.602) Over -4.12% Loan Charges 14.594 14.594 0.000 13.992 0.602 Under 4.12% 6 Net Controllable Exp. 0.000 0.000 0.000 0.000 0.000 - 0.00% SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 31 March 2026 (No.14) Housing Revenue Account 83
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 27 August 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 31 March 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. 8 85
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7. Risk and 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 Requirements 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) 10 August 2026 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Revenue Ledger prints to 31 March 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 86
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Appendix A South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 31 March 2026 (No 14) Community and Enterprise Resources Committee Service Departments :- Revised Annual Budget £m Projected Outturn £m Projected Outturn Variance £m Actual to Period 14 31/03/26 Before Transfers £m Variance to Period 14 31/03/26 £m % Facilities, Waste and Grounds 79.970 79.208 0.762 79.508 0.462 0.58% Leisure and Culture 20.048 20.020 0.028 20.048 0.000 0.00% Planning and Regulatory Services 5.195 4.184 1.011 3.638 1.557 29.97% Enterprise and Sustainable Development 6.579 7.183 (0.604) 6.587 (0.008) (0.12%) Roads, Transportation and Fleet 19.833 19.564 0.269 19.288 0.545 2.75% Position Before Transfer to Reserves 131.625 130.159 1.466 129.069 2.556 1.94% Transfers to Reserves as at 31/03/2026 2.209 (2.209) (1.68%) Position After Transfers to Reserves at 31/03/2026 131.278 (0.347) (0.26%) 8 87
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Community and Enterprise Resources Variance Analysis 2025/26 (Period 14) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 5,555k under APT&C and Manual Workers Basic/Superannuation/NI - 6,629k under Facilities, Waste and Grounds Services - 4,805k under The variances are mainly due to vacant posts, with recruitment currently being progressed and posts being held for savings in future years. Planning and Regulatory Services - 490k under Enterprise and Sustainable Development - 474k under Roads, Transportation and Fleet Services - 1,131k under Overtime - (1,219k) over Facilities, Waste and Grounds Services - (1,294k) over The overspend is mainly within Grounds and is due to vehicle checks, verge maintenance works and weekend work at cemeteries and golf courses. There was also overspends within Facilities, Streets and Waste due to staff absences and delays in recruitment. These are offset by underspends in basic pay (above). 88
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Additional Pension Costs - (43k) over Planning and Regulatory Services – (74k) over Roads, Transportation and Fleet Services - 37k under The overspend relates to the ongoing cost of early retirals. Property Costs (658k) over Rates 100k under Facilities, Waste and Grounds Services – 81k under The underspend is mainly due to rates relief for the former Civic Amenity site at Muttonhole Road. Scottish Water - Metered Charges - (36k) over Facilities, Waste and Grounds Services - (41k) over The level of water charges received to supply the cemeteries and crematorium within Streets and Operations is higher than the budget set. Grounds Maintenance and Additional Works – (54k) over Facilities, Waste and Grounds Services - (44k) over The overspend is within Grounds and is in relation to additional grounds maintenance works. Lifecycle Maintenance – (51k) over Facilities, Waste and Grounds Services - (50k) over The overspend is within Streets and relates to the purchase of CCTV equipment. Repairs & Maintenance - Internal Contractors - (99k) over Facilities, Waste and Grounds Services - (77k) over The overspend is due to routine maintenance work carried out on behalf of Facilities, Waste and Streets. 89
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Roads, Transportation and Fleet Services - (37k) over The overspend mainly relates to the upkeep of the Road’s construction depots. Repairs & Maintenance - External - (69k) over Planning & Regulatory Services – (20k) over The overspend is due to external repairs carried out on the unsafe Quarry Street building, with all costs being fully recoverable. Enterprise & Sustainable Development – (39k) over The overspend partly relates to costs for the upgrade of the 8th floor Council offices in respect of Amenity Staff transfer within Support Services and property repair works for Employability Offices. Electricity Contract – 241k under Facilities, Waste and Grounds Services - 250k under The underspend is due to costs being less than budgeted within Amenity Services. Enterprise and Sustainable Development - 20k under The underspend is due to less costs incurred for rental properties within the service Roads, Transportation and Fleet Services - (30k) over The overspend mainly relates to higher than budgeted electricity costs associated with the charging of electrical vehicles. 90
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Cleaning & Janitorial Supplies - (186k) over Facilities, Waste and Grounds Services - (182k) over The overspend relates to an increase in costs for cleaning materials within Facilities Management. Health and Hygiene Materials - (84k) over Facilities, Waste and Grounds Services - (84k) over The overspend relates to an increase in costs for health and hygiene materials within Facilities Management. Refuse Uplifts - (128k) over Facilities, Waste and Grounds Services - (129k) over The overspend relates to greater than budgeted expenditure on refuse uplifts in schools within Facilities Management. Other Property Costs – (315k) over Enterprise & Sustainable Development – (318k) over The overspend relates to costs for Hamilton Towers dilapidations. Supplies and Services (1,085k) over IT Equipment Maintenance – 110k under Facilities, Waste and Grounds Services – 74k under The underspend is due to less than budgeted costs for IT Equipment Maintenance Contract throughout the services, this is offset by overspend in IT Leasing. Enterprise & Sustainable Development – 25k under The underspend is mainly due to less than budgeted costs for IT equipment and is partly offset 91
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) by an overspend in IT leasing costs for the service. Equipment, Apparatus and Tools - 390k under Facilities, Waste and Grounds Services – 365k under The underspend is due to less than budgeted costs for Equipment within Facilities and Waste Services. Small Tools - 47k under Facilities, Waste and Grounds Services - 25k under The underspend within Grounds partially offsets the overspend in Materials. Roads, Transportation and Fleet Services - 22k under The underspend is due to reduced hire costs for small tools within Roads Construction. Materials and Stock/Store Issues – (1,132k) over Facilities, Waste and Grounds Services - (594k) over The overspend in Grounds relates to costs for items such as weedkiller, plants etc. This is partially offset by an underspend in Streets and an underspend in equipment. Roads, Transportation and Fleet Services – (536k) over The overspend is within Roads and relates to a greater spend on materials due to increased levels of work on roads maintenance. 92
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) Food & Beverages – (499k) over Facilities, Waste and Grounds Services – (203k) over The overspend is within Facilities and relates to an increase in the cost of food and drink. Protective Clothing & Uniforms - (259k) over Facilities, Waste and Grounds Services - (262k) over The overspend is mainly within Grounds and Waste and relates to an increase in the requirement of PPE due to new staff members. Other Supplies & Services - 341k under Facilities, Waste and Grounds Services – 278k under The underspend is mainly within Facilities, this offsets the overspend within Food. Roads, Transportation and Fleet Services - 64k under The underspend is partly within Fleet and relates to the costs for pool car permits being less than budget. Also reduced processing costs for credit card payments within Parking. Major Supply of Electrical Power – (327k) over Roads, Transportation and Fleet Services – (327k) over The overspend is due higher than budgeted costs for street lighting electrical power. Transport and Plant (3,696k) over Purchase of Plant – (1,609k) over Facilities, Waste and Grounds Services – (1,582k) over The overspend relates to plant bought outright by Grounds. Roads, Transportation and Fleet - (27k) over The overspend relates to the purchase of containers within Roads. 93
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont.) Fleet Services - Fuel - (531k) over Facilities, Waste and Grounds Services - (46k) over The overspend is due to electric vehicle fuel costs being higher than budget. This is offset by an underspend in Fleet Service Charges, Fuel. Roads, Transportation and Fleet - (485k) over The overspend is due to fuel costs being higher than budget. This is offset by an over recovery in income. Fleet Services - Vehicle Hire - (489k) over Roads, Transportation and Fleet - (497k) over The overspend within Fleet is due to casual hire now being charged annually rather than monthly, this is offset by an over recovery in income. Fleet Services - Repairs - (849k) over Roads, Transportation and Fleet - (849k) over The overspend is due to higher costs in relation to outside repairs, materials and tyres within the Fleet Workshop. Fleet Service Charges - Vehicle Maintenance - (551k) over Facilities, Waste and Grounds Services - (436k) over This overspend is due to higher than anticipated charges for routine maintenance within Waste, Streets, Grounds and Facilities Management. Roads, Transportation and Fleet - (117k) over The overspend is due to higher than anticipated charges for routine maintenance within Fleet and Roads. 94
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont.) Fleet Service Charges - Plant Maintenance - 51k under Facilities, Waste and Grounds Services - 48k under The underspend is mainly due to lower than anticipated costs associated with plant vehicles within Grounds and Waste. Fleet Service Charges - Leasing – (462k) over Facilities, Waste and Grounds Services – (283k) over The leasing overspend is due to an increase in the annual charge for many of the vehicles. This was a result of new leasing contracts being awarded. Roads, Transportation and Fleet – (192k) over The leasing overspend is within Roads and is due to an increase in the annual charge for many of the vehicles compared to estimated rates for leased vehicles. Fleet Service Charges - Hired Vehicles/ Contract Hires – 40k under Facilities, Waste and Grounds Services – (357k) over This overspend is due to higher than budgeted charges for external hires within Grounds and Waste. Roads, Transportation and Fleet - 399k under The underspend mainly relates to the lower demand for hired vehicles within the Roads Construction Unit in carrying out maintenance works. Fleet Service Charges - Fuel - 584k under Facilities, Waste and Grounds Services - 414k under The underspend is in the main due to an increase in the number of electric vehicles within the service, meaning less 95
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont.) fuel is required, this is offset by an overspend in EV fuel costs above. Roads, Transportation and Fleet – 162k under The underspend is mainly due to less utilisation of fleet vehicles and plant within the Construction Unit. Hire of External Vehicles - 68k under Facilities, Waste and Grounds Services - 38k under The underspend is within Streets and is due to there being less requirement for hire of external brushes this year. Roads, Transportation and Fleet – 30k under The underspend is within Roads and is due to there being less requirement for hire of external vehicles. Administration (271k) over Printing & Stationery - (59k) over Facilities, Waste and Grounds Services - (78k) over The overspend is mainly due to the printing of menus and promotional material within Facilities Management. Telephones - 63k under Facilities, Waste and Grounds Services - 28k under The underspend is due to there being less requirements for telephones throughout all services and is partially offset by an overspend in mobile phones. 96
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Subjective Head Variance Subjective line Service / amount Explanation Administration (cont.) Planning and Regulatory Services - 15k under Enterprise and Sustainable Development - 15k under Mobile Phones - (24k) over Facilities, Waste and Grounds Services - (6k) over The overspend is due to an increase in the cost of mobile phone contracts throughout all services and is offset by an underspend in telephones. Enterprise and Sustainable Development - (10k) over Roads, Transportation and Fleet – (5k) over Postages - (27k) over Planning and Regulatory Services - (12k) over The overspend is mainly due to an increased level of postages within Planning & Building Standards. Roads, Transportation and Fleet - (15k) over The overspend is mainly due to an increased level of postages within Roads. 97
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Subjective Head Variance Subjective line Service / amount Explanation Administration (cont.) Membership Fees – (89k) over Facilities, Waste and Grounds Services - (14k) over The overspend is within Grounds and is for standpipe licence costs. Enterprise and Sustainable Development – (69k) over The overspend is due to a greater amount of membership fees and subscription costs within Employability. Medical Costs - (69k) over Facilities, Waste and Grounds Services - (57k) over The overspend reflects a higher than anticipated level of medical referrals throughout the services due to staff absence levels. Roads, Transportation and Fleet - (13k) over Training - (39k) over Planning and Regulatory Services - (13k) over The overspend reflects increased costs for specialised training within Environmental Health. Roads, Transportation and Fleet - (21k) over The overspend relates to greater than budgeted costs for statutory training within the Roads service. Payment to Other 854k under Payment to Other Bodies - 709k Enterprise and The underspend is mainly due Bodies under Sustainable to less than anticipated spend Development – 791k on Business Support and under Employability programmes and carry over of Shared Prosperity 98
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Other Bodies (cont.) projects to 26/27, partly offset by increased expenditure for Community Led Local Development initiatives. This underspend is offset by reduced income. Leisure Services - 21k under The underspend is due to the annual Fireworks Display at Strathclyde Park not being held this year, due to ongoing upgrades at Strathclyde Park. Roads, Transportation and Fleet - (116k) over The overspend within Roads is mainly due to payments in respect of WoSLA for winter weather forecasts being greater than budgeted. Activities Programme – 174k under Enterprise and Sustainable Development – 174k under The 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. Payment to Contractors (4,580k) over Payment to Trading Service - (2,139k) over Facilities, Waste and Grounds Services - (47k) over The overspend is within Grounds and is for payments made to Roads for resurfacing works and purchase of salt. 99
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (cont.) Roads, Transportation and Fleet - (2,098k) over The overspend is mainly due to higher than budgeted costs for winter and additional costs for reactive maintenance of carriageways and street lighting. Payment to Private Contractor - (2,008k) over Facilities, Waste and Grounds Services - (274k) over The overspend is mainly due to higher that anticipated costs on the upkeep of the Crematorium and cemeteries along with the use of sub - contractors within Grounds. Planning and Regulatory Services – (97k) over The overspend relates to the increased contract rates for the kennelling of stray dogs, house clearances and pest control within Environmental Services. The overspend is partially offset by increased income for pest control. Roads, Transportation and Fleet – (1,609k) over This 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. 100
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Contractors (cont.) Payment to Internal Consultant – 72k under Facilities, Waste and Grounds Services – 72k under The underspend is within Grounds and partially offsets the overspend in payment to private contractors. Financing Charges (262k) over Leasing Charges – (91k) over Facilities, Waste and Grounds Services – (91k) over The overspend is due to higher than budgeted costs for IT leasing within Facilities and Amenity. IT Equipment Leasing – (180k) over Facilities, Waste and Grounds Services – (109k) over The underspend is due to greater than budgeted costs for IT Equipment Leasing Contract throughout the services, this is partially offset by an underspend in IT Equipment Maintenance. Planning and Regulatory Services – (17k) over Enterprise and Sustainable Development – (15k) over Roads, Transportation and Fleet – (39k) over Income 6,702 over recovered Contributions from Other Bodies – (1,452k) under recovered Facilities, Waste and Grounds Services – 126k over recovered The over recovery is mainly within Facilities and is due to rebates received from Brakes. 101
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Enterprise and Sustainable Development – (1,547k) under recovered The under recovery of income is due to less than anticipated expenditure for Employability and Business Support Programmes as well carry over of Shared Prosperity funded projects to 26/27. Roads, Transportation and Fleet – (26k) under recovered The under recovery is within Fleet and is due to part of the bus grant being distributed to other Resources. Sales - General - 488k over recovered Facilities, Waste and Grounds Services – 29k over recovered The over recovery is the net effect of vending sales being higher than budget within Facilities and the general sale of bins being less than budget within Waste. Roads, Transportation and Fleet - 459k over recovered The over recovery mainly relates to higher than anticipated income from skip permits and road closures and is offset by overspends within the overall service. Sales – Dept of Authority - 60k over recovered Facilities, Waste and Grounds Services – 38k over recovered The over recovery is within Waste and is due to the sale of bins to internal departments. 102
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Roads, Transportation and Fleet - 22k under recovered The under recovery is due to lower than budgeted income recovered for lighting works. Fees & Charges - General - 444k over recovered Facilities, Waste and Grounds Services - (20k) under recovered The under recovery is within Streets and is due to a decrease in demand for burials, this is partially offset by an over recovery in uplifts within Waste. Planning and Regulatory Services - 872k over recovered The over recovery is due to increased income for Planning applications during the year. Roads, Transportation and Fleet – (428k) under recovered The under recovery is due to less than budgeted Construction Consent income and car park income within Roads, partially offset by greater than budgeted income from Parking penalty charge notices. Fees and Charges - Departments of the Authority – 1,382k over recovered Facilities, Waste and Grounds Services – 279k over recovered The 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. 103
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Planning and Regulatory Services - 400k over recovered The over recovery is due to increased income for building warrants during the year. Roads, Transportation and Fleet – 703k over recovered The over recovery within Fleet is in the main due to income received for EV electricity usage. This partially offsets the overspend in Transport & Plant. Roads is also showing an over recovery due to Roads Construction carrying out greater amount of works for other services. Fleet Services – 1,393k over recovered Roads, Transportation and Fleet – 1,393k over recovered The over recovery is due to income received for vehicle maintenance, casual hire and taxi inspections being higher than budgeted. This partially offsets the overspend in expenditure. Other Income - 328k over recovered Facilities, Waste and Grounds Services - 50k over recovered The over recovery within Grounds relates to additional service requests and the over recovery within Facilities is mainly due to insurance money received for a fire at Hallside PS. 104
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont). Enterprise and Sustainable Development – 379k over recovered The over recovery is mainly due to the provision for the dilapidations of Hamilton Towers within Property Development. Roads, Transportation and Fleet – 96k under recovered The under recovery within Fleet is due to recharges for Pool Cars being less than budget. This is partially offset by under spends in supplies & services and transport costs. Recovery From Capital – 81k over recovered Roads, Transportation and Fleet – 81k over recovered The over recovery is due to greater than anticipated design fee income recovered from capital projects within Roads. Recharges – Departments of the Authority – 4,022 over recovered Facilities, Waste and Grounds Services – (297k) under recovered The under recovery is within Grounds and relates to adoption monies not being drawn down, there is also an under recovery within Facilities due to requests for additional cleaning being less than budget. Roads, Transportation and Fleet - (4,319k) over recovered 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. 105
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South Lanarkshire Council Community & Enterprise Resources Summary Expenditure / Income Variance Trends 2025/2026 Revised Annual Budget 25/26 Period 14 Actual to Date Period 14 Amount Variance EMPLOYEE COSTS APT & C BASIC 85,565 79,233 6,332 APT & C OVERTIME 1,305 2,481 (1,176) APT & C SUPERANNUATION 5,644 5,019 625 APT & C NIC 9,881 9,655 226 MANUAL WORKERS BASIC 0 (6) 6 MANUAL SESSIONAL STAFF BASIC 2,054 2,570 (516) MANUAL SESSIONAL STAFF OVERTIME 4 47 (43) MANUAL SESSIONAL STAFF SUPERANNUATION 161 106 55 MANUAL SESSIONAL STAFF NIC 181 280 (99) TRAVEL AND SUBSISTENCE 109 83 26 OTHER EMPLOYEE COSTS 187 24 163 PENSION INCREASES 1,118 1,161 (43) STRAIN ON THE FUND 0 2 (2) APPRENTICESHIP LEVY 418 418 0 COST LABOUR ALLOCATION (64) (65) 1 EMPLOYEE COSTS 106,563 101,008 5,555 PROPERTY COSTS RATES 1,116 1,016 100 SCOTTISH WATER - UNMETERED CHARGES 8 0 8 SCOTTISH WATER - METERED CHARGES 176 212 (36) RENT 215 195 20 SERVICE CHARGE 42 46 (4) FACTORING CHARGES 16 27 (11) PROPERTY INSURANCE 308 292 16 SECURITY COSTS 52 53 (1) GROUND MAINTENANCE 8 18 (10) GROUNDS MAINTENANCE ADDITIONAL WORKS 4 48 (44) REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 36 135 (99) LIFE CYCLE MAINTENANCE 0 51 (51) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 373 442 (69) ADAPTIONS - INTERNAL CONTRACTOR 0 1 (1) GAS HEATING LEASE COSTS 0 1 (1) ELECTRICITY - CONTRACT 3,984 3,743 241 ELECTRICITY - NON CONTRACT 0 3 (3) GAS 1,935 1,941 (6) HEATING OIL 14 (1) 15 FIXTURE & FITTINGS 0 7 (7) CLEANING CONTRACT 20 20 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 715 901 (186) HEALTH & HYGIENE MATERIALS 43 127 (84) REFUSE UPLIFT 405 533 (128) REMOVAL & STORAGE COSTS 0 2 (2) OTHER PROPERTY COSTS 34 349 (315) OFFICE ACCOMODATION FACILITIES 4 4 0 PROPERTY COSTS 9,508 10,166 (658) 106
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South Lanarkshire Council Community & Enterprise Resources Summary Expenditure / Income Variance Trends 2025/2026 Revised Annual Budget 25/26 Period 14 Actual to Date Period 14 Amount Variance SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 672 677 (5) COMPUTER EQUIPMENT RENTAL 6 0 6 COMPUTER EQUIPMENT MAINTENANCE 46 41 5 I.T. EQUIPMENT MAINT-CONTRACT 203 93 110 I.T. ELECTRONIC MESSAGING 3 0 3 EQUIPMENT, APPARATUS AND TOOLS 2,014 1,624 390 SMALL TOOLS 107 60 47 ADAPTATIONS FOR CLIENTS 0 21 (21) FURNITURE - OFFICE 8 36 (28) FURNITURE - GENERAL 0 14 (14) FURNISHINGS (INCL. CROCKERY & LINEN) 110 67 43 MATERIALS 7,480 6,764 716 STOCK/STORE ISSUES 0 1,848 (1,848) MATERIALS, APPARATUS AND EQUIPMENT 12 8 4 AUDIO VISUAL 0 17 (17) PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 2 PROVISIONS 0 8 (8) FOOD PURCHASES 5,668 6,151 (483) BEVERAGES 0 16 (16) SCHOOL MILK 114 166 (52) RECHARGES OF DIRECT FOOD COSTS 68 (12) 80 OPENING STOCK 0 3,165 (3,165) CLOSING STOCK 0 (3,425) 3,425 PROTECTIVE CLOTHING & UNIFORMS 260 519 (259) LAUNDRY COSTS 10 15 (5) OTHER SUPPLIES AND SERVICES 532 191 341 MAJOR SUPPLY OF ELECTRICAL POWER 2,368 2,695 (327) OUTSOURCED MAIL 1 11 (10) DELIVERY CHARGE 1 3 (2) SUPPLIES AND SERVICES 19,685 20,773 (1,088) 107
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South Lanarkshire Council Community & Enterprise Resources Summary Expenditure / Income Variance Trends 2025/2026 Revised Annual Budget 25/26 Period 14 Actual to Date Period 14 Amount Variance TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 (9) 9 PURCHASE OF PLANT 6 1,615 (1,609) FLEET SERVICES - DRIVERS 65 107 (42) FLEET SERVICES - FUEL 2,999 3,530 (531) FLEET SERVICES - VEHICLE HIRE 1,228 1,717 (489) POOL CAR CHARGES - RENTAL 104 109 (5) POOL CAR CHARGES - FUEL 19 0 19 POOL CAR CHARGES - ADDITIONAL COSTS 6 5 1 OTHER TRANSPORT COSTS 73 85 (12) TRANSPORT INSURANCE 93 93 0 LICENCES 491 484 7 FLEET SERVICES - REPAIRS 2,616 3,465 (849) PLANT SERVICES 19 10 9 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 4,414 4,965 (551) FLEET SERVICE CHARGES - PLANT MAINTENANCE 361 310 51 FLEET SERVICE CHARGES - ASSET MODIFICATION 68 71 (3) FLEET SERVICE CHARGES - LEASING 4,806 5,268 (462) FLEET SERVICE CHARGES - HIRED VEHICLES 1,433 1,356 77 FLEET SERVICE CHARGES - CONTRACT HIRE 199 236 (37) FLEET SERVICE CHARGES - ROAD FUND LICENCE 242 228 14 FLEET SERVICE CHARGES - FUEL 3,050 2,466 584 FLEET SERVICE CHARGES - DRIVERS 56 71 (15) HIRE OF EXTERNAL VEHICLES 68 0 68 HIRE OF EXTERNAL PLANT 278 288 (10) HIRE OF SKIPS 17 25 (8) PUPIL TRANSPORT - SPECIAL EDUCATION 298 210 88 TRANSPORT AND PLANT 23,009 26,705 (3,696) ADMINISTRATION PRINTING AND STATIONERY 220 279 (59) TELEPHONES 98 35 63 MOBILE PHONES 60 84 (24) ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 8 0 ADVERTISING - OTHER 93 94 (1) POSTAGES/COURIERS 31 58 (27) MEMBERSHIP FEES/SUBSCRIPTIONS 83 172 (89) INSURANCE 260 262 (2) MEDICAL COSTS 7 76 (69) LEGAL EXPENSES 12 17 (5) HOSPITALITY / CIVIC RECOGNITION 3 1 2 INTERNET AGENCY FEES 23 42 (19) SECURITY UPLIFT FEES 17 18 (1) OTHER ADMIN COSTS 4 5 (1) TRAINING 11 50 (39) ADMINISTRATION 930 1,201 (271) 108
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South Lanarkshire Council Community & Enterprise Resources Summary Expenditure / Income Variance Trends 2025/2026 Revised Annual Budget 25/26 Period 14 Actual to Date Period 14 Amount Variance PAYMENT TO OTHER BODIES SPTE: ANNUAL BUS SUBSIDY 2,034 2,034 0 SPTE: BUS OTHER 258 258 0 SPTE: FERRIES 29 29 0 SPTE: UNDERGROUND 1,318 1,318 0 SPTE: OTHER 1,727 1,727 0 SPTE: MAINTENANCE OF BUS SHELTERS AND STOPS 131 131 0 OTHER LOCAL AUTHORITIES 73 101 (28) GRANTS TO VOLUNTARY ORGANISATIONS 22 20 2 PAYMENTS TO VOLUNTARY ORGANISATIONS 39 41 (2) PAYMENTS TO OTHER BODIES 11,058 10,349 709 EXTERNAL AUDIT FEES 3 4 (1) ACTIVITIES PROGRAMME 439 265 174 PAYMENT TO OTHER BODIES 17,131 16,277 854 PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR (1,928) 211 (2,139) PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 297 5 PAYMENT TO PRIVATE CONTRACTOR 38,763 40,771 (2,008) PAYMENT TO INTERNAL CONSULTANT 72 0 72 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 50 54 (4) OPENING WORK IN PROGRESS 0 (314) 314 CLOSING WORK IN PROGRESS 0 820 (820) PAYMENT TO CONTRACTORS 37,259 41,839 (4,580) TRANSFER PAYMENTS CONCESSIONARY FARES 625 625 0 TRANSFER PAYMENTS 625 625 0 FINANCING CHARGES LEASING CHARGES - OPERATIONAL 0 91 (91) I.T. EQUIPMENT LEASING-CONTRACT 191 371 (180) INTEREST ON REVENUE BALANCES 0 (9) 9 FINANCING CHARGES 191 453 (262) TOTAL EXPENDITURE 214,901 219,047 (4,146) 109
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South Lanarkshire Council Community & Enterprise Resources Summary Expenditure / Income Variance Trends 2025/2026 Revised Annual Budget 25/26 Period 14 Actual to Date Period 14 Amount Variance INCOME MILK SUBSIDIES FROM THE E.U. (37) 0 (37) CONTRIBUTIONS FROM OTHER BODIES (21,263) (19,811) (1,452) ESF GRANT 0 1 (1) SALES - GENERAL (5,478) (5,966) 488 ELECTIONS - ACCOMMODATION USE 0 (3) 3 SALES - DEPARTMENTS OF THE AUTHORITY (136) (196) 60 FEES AND CHARGES - GENERAL (13,177) (13,621) 444 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (6,711) (8,093) 1,382 RENTAL INCOME (90) (81) (9) FLEET SERVICES (12,639) (14,032) 1,393 OTHER INCOME (1,861) (2,189) 328 RECOVERY FROM CAPITAL (586) (667) 81 RECHARGES - DEPARTMENTS OF THE AUTHORITY (21,298) (25,320) 4,022 TOTAL INCOME (83,276) (89,978) 6,702 NET EXPENDITURE 131,625 129,069 2,556 110
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Appendix B South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 31 March 2026 (No 14) Education Resources Committee Revised Projected Projected Actual Variance % Annual Outturn Outturn to Period 14 to Period 14 Budget Variance 31/03/26 31/03/26 Before Transfers Service Departments :- £m £m £m £m £m Education 503.799 503.321 0.478 502.132 1.667 0.33% Position Before Transfer to Reserves 503.799 503.321 0.478 502.132 1.667 0.33% Transfers to Reserves as at 31/03/2026 1.667 (1.667) (0.33%) Position After Transfers to Reserves at 31/03/2026 503.799 0.000 0.00% 8 111
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Education Resources Variance Analysis 2025/26 (Period 14) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,711k under Teachers Basic / Superannuation / National Insurance - (2,250k) over APT&C Basic / Superannuation / National Insurance – 4,067k under Premature Retirals - (108k) over Schools - (2,250k) over Early Years / Support Services – 4,067k under Schools - (108k) over The overspend relates to the cost of supply teachers for absence cover. The 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 939k under Aids for Clients - (106k) over Pupil Equity Fund - 653k under Schools - (106k) over Schools - 653k under This overspend is due to the increased demand and cost of new equipment required for children in schools with complex physical needs. 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. 112
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Subjective Head Variance Subjective line Service / amount Explanation Supplies & Services (cont.) Materials, Apparatus and Equipment - 488k under Catering Contract - (114k) over Schools - 488k under Schools - (114k) over The underspend is due funding that will be transferred to reserves for ASL (£0.564m) and Schools Capital Fund (£0.325m) to support expenditure commitments to the end of the school session in June 2026. This is partially offset by the additional cost of per capita expenditure reflecting the growth in pupil numbers and price increase. The overspend is due to an increased cost for food for breakfast clubs. Transport and Plant (3,451k) over Fleet Services Charges - (101k) over Pupil Transport - ASN - (2,538k) over Pupil Transport - Strathclyde Passenger Transport - (809k) over Schools - (101k) over Schools - (2,538k) over Schools - (809k) 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. 113
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Subjective Head Variance Subjective line Service / amount Explanation Administration 3k under Conferences - 52k under Early Years - 52k under The underspend relates to expenditure on Early Years’ funded provider meetings being lower than anticipated. Payments to Other Bodies (865k) over Other Local Authorities - (994k) over Payments to Other Bodies - 756k under Independent Schools Places - (608k) over Schools - (994k) over Early Years - 756k under Schools - (608k) 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 that were not anticipated. The underspend is due to less than anticipated core Early Years spend including cross boundary charges to other Local Authorities and is also due to funding that will be transferred to reserves for ASN adaptations (£0.125m). This 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. 114
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Contractors 408k under Payments to Private Contractors - 408k under Non Schools - 408k under The underspend relates to the timing of savings associated with the renewal of the insurance arrangements within the contract this year. Transfer Payments 125k under Footwear and Clothing Grants - 125k under Schools - 125k under This underspend reflects lower than anticipated expenditure on footwear and clothing grants during the financial year, reflecting current demand. Income 2,844k over recovered Fees and Charges - Other Local Authorities - 926k over recovered Early Years Fees - 1,927k over recovered Schools - 926k over recovered Early Years - 1,927k over recovered This 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 over recovery in Early Years’ fees relates to increased uptake of available nursery places beyond 1140 hours. 115
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South Lanarkshire Council Revised Period 14 Period 14 Education Resource - Total Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2025/2026 25/26 EMPLOYEE COSTS TEACHERS BASIC 194,509 193,391 1,118 TEACHERS SUPERANNUATION 50,621 49,738 883 TEACHERS NI 25,523 26,264 (741) FIXED TERM CONTRACT - TEACHER - APT&C BASIC 1,722 3,135 (1,413) FIXED TERM CONTRACT - TEACHER SUPERANNUATION 0 403 (403) SUPPLY TEACHERS - APT&C BASIC 0 216 (216) SUPPLY TEACHERS - APT&C SUPERANNUATION 0 896 (896) SUPPLY TEACHERS - APT&C NIC 0 91 (91) APT&C BASIC 76,144 72,200 3,944 APT&C OVERTIME 65 522 (457) APT&C SUPERANNUATION 5,347 4,695 652 APT&C NIC 7,888 8,451 (563) TRAVEL AND SUBSISTANCE 192 162 30 PENSION INCREASES 434 439 (5) PREMATURE RETIRALS 5,041 5,149 (108) STRAIN ON THE FUND 0 6 (6) TEACHERS TRAINING (10) 1 (11) CONSULTANTS 5 11 (6) APPRENTICESHIP LEVY 1,343 1,343 0 EMPLOYEE COSTS 368,824 367,113 1,711 PROPERTY COSTS RATES 19,398 19,374 24 SCOTTISH AKATER - UNMETERED CHARGES 0 1 (1) SCOTTISH WATER - METERED (DRAINAGE) CHARGES 1,385 1,416 (31) SCOTTISH WATER - METERED CHARGES 843 851 (8) RENT 336 269 67 SERVICE CHARGE 45 78 (33) PROPERTY INSURANCE 484 507 (23) SECURITY COSTS 70 70 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 84 84 0 LIFE CYCLE MAINTENANCE 2 2 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 47 53 (6) ADAPTIONS - INTERNAL CONTRACTORS 90 86 4 GAS HEATING LEASE COSTS 0 2 (2) SOLID FUEL HEATING MAINTENANCE 0 10 (10) ASBESTOS 11 11 0 ELECTRICITY - CONTRACT 7,253 7,415 (162) ELECTRICITY - NON CONTRACT 0 7 (7) GAS 3,950 3,900 50 HEATING OIL 105 102 3 SOLID FUEL 295 186 109 FIXTURE & FITTINGS 2 2 0 JANITOR SERVICE 136 135 1 CLEANING CONTRACT 504 516 (12) CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 472 472 0 HEALTH & HYGIENE MATERIALS 33 33 0 REFUSE UPLIFT 33 34 (1) REMOVAL & STORAGE COSTS 1 1 0 OTHER PROPERTY COSTS 5 8 (3) ACCOMMODATION RECHARGE TO USERS 882 882 0 PROPERTY COSTS 36,467 36,515 (48) 116
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South Lanarkshire Council Revised Period 14 Period 14 Education Resource - Total Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2025/2026 25/26 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 486 487 (1) I.T. EQUIPMENT MAINT-CONTRACT 3,649 3,649 0 I.T. ELECTRONIC MESSAGING 27 28 (1) EQUIPMENT, APPARATUS AND TOOLS 35 35 0 SMALL TOOLS 3 3 0 AIDS FOR CLIENTS 117 223 (106) ADAPTATIONS FOR CLIENTS 68 73 (5) SUPPLIES FOR CLIENTS 13 13 0 FURNITURE - OFFICE 16 15 1 FURNITURE - GENERAL 99 99 0 FURNISHINGS (INCL. CROCKERY & LINEN) 13 14 (1) MATERIALS 39 39 0 MATERIALS, APPARATUS AND EQUIPMENT 3,846 3,358 488 PUPIL EQUITY FUNDING 653 0 653 LIBRARY/RESOURCE CENTREMATERIALS 74 75 (1) AUDIO VISUAL 8 8 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 31 31 0 TV LICENCES - EDUCATION 35 28 7 PROVISIONS 367 377 (10) FOOD PURCHASES 171 171 0 BEVERAGES 11 12 (1) SCHOOL MILK 55 28 27 NURSERY MILK 71 72 (1) NURSERY FRUIT/VEG (25) 2 (27) RECHARGE OF DIRECT FOOD COSTS 12 12 0 PROTECTIVE CLOTHING & UNIFORMS 91 91 0 OTHER SUPPLIES AND SERVICES 51 45 6 HEALTH AND SAFETY 26 0 26 CATERING - CONTRACT 2,607 2,721 (114) CATERING - OUTWITH CONTRACT 6 6 0 CATERING - EXTERNAL 19 20 (1) ARTIST FEES / PERFORMING ARTS / ENTERTA 2 2 0 DELIVERY CHARGE 5 5 0 SUPPLIES AND SERVICES 12,681 11,742 939 TRANSPORT AND PLANT POOL CAR CHARGES-RENTAL 3 3 0 OTHER TRANSPORT COSTS 2 2 0 INSURANCE 3 3 0 FLEET SERVICE CHARGES 2,182 2,283 (101) HIRE OF EXTERNAL VEHICLES 300 300 0 HIRE OF SKIPS 18 19 (1) EXTERNAL TRANSPORT CONTRACT 13 15 (2) PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 5,864 8,402 (2,538) PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 9,425 10,135 (710) PUPIL TRANSPORT - OTHER 241 340 (99) TAXI CHARGES - CONTRACTED 3 3 0 TRANSPORT AND PLANT 18,054 21,505 (3,451) 117
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South Lanarkshire Council Revised Period 14 Period 14 Education Resource - Total Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2025/2026 25/26 ADMINISTRATION PRINTING AND STATIONERY 756 764 (8) TELEPHONES 185 190 (5) MOBILE PHONES 27 29 (2) ADVERTISING - OTHER 8 8 0 POSTAGES/COURIERS 20 19 1 MEMBERSHIP FEES/SUBSCRIPTIONS 426 426 0 INSURANCE 76 76 0 MEDICAL COSTS 35 35 0 LEGAL EXPENSES 3 18 (15) HOSPITALITY / CIVIC RECOGNITION 5 5 0 SECURITY UPLIFT FEES 7 8 (1) OTHER ADMIN COSTS 4 3 1 CONFERENCES - OFFICIALS (incl associated costs) 52 0 52 TRAINING 461 481 (20) ADMINISTRATION 2,065 2,062 3 PAYMENT TO OTHER BODIES YOUTH EMPLOYMENT TRAINING 2 2 0 OTHER COMMITTEES OF THE AUTHORITY 30 30 0 OTHER LOCAL AUTHORITIES 1,433 2,427 (994) SCOTTISH QUALIFICATIONS AUTHORITY 1,563 1,582 (19) PAYMENTS TO VOLUNTARY ORGANISATIONS 10 10 0 PAYMENTS TO OTHER BODIES 21,520 20,764 756 INDEPENDENT SCHOOL PLACES 3,807 4,415 (608) CONTRACT SPEECH THERAPY 678 678 0 SCHOOL ACTIVITIES 330 330 0 RESEARCH GRANTS - EDUCATION 47 47 0 PARENT COUNCILS (PREV.SCHOOL BOARDS) 28 29 (1) P.E. FACILITIES 17 17 0 ACTIVITIES PROGRAMME 408 408 0 COUNSELLING 1,328 1,328 0 COPYRIGHT AGREEMENT 228 228 0 VAT FREE EXCURSIONS - EDUCATION 11 10 1 PRIVATE INDIVIDUALS - GENERAL 3 3 0 PAYMENT TO OTHER BODIES 31,443 32,308 (865) PAYMENT TO CONTRACTORS PAYMENT TO LOCAL AUTHORITY CONTRACTOR 3 3 0 PAYMENT TO PRIVATE CONTRACTOR 48,111 47,703 408 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 18 18 0 PAYMENT TO CONTRACTORS 48,132 47,724 408 TRANSFER PAYMENTS RENT REBATES 838 838 0 FOOTWEAR & CLOTHING GRANTS 2,306 2,181 125 TRANSFER PAYMENTS 3,144 3,019 125 118
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South Lanarkshire Council Revised Period 14 Period 14 Education Resource - Total Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2025/2026 25/26 FINANCING CHARGES I.T. EQUIPMENT LEASING - CONTRACT 276 275 1 FINANCING CHARGES 276 275 1 TOTAL EXPENDITURE 521,086 522,263 (1,177) INCOME GOVERNMENT GRANT - GAELIC EDUCATION (170) (175) 5 GOVERNMENT GRANTS - OTHER EDUCATION GRANTS (13,046) (13,035) (11) CONTRIBUTIONS FROM OTHER BODIES (1,359) (1,359) 0 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (1,143) (2,069) 926 PLAYGROUP ACCOMMODATION CHARGE (12) (13) 1 EARLY YEARS FEES (652) (2,579) 1,927 RENTAL INCOME (20) (20) 0 OTHER INCOME (3) 1 (4) ACCOMMODATION INCOME FROM USERS (882) (882) 0 INCOME (17,287) (20,131) 2,844 NET EXPENDITURE 503,799 502,132 1,667 119
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Appendix C South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 31 March 2026 (No 14) Finance and Corporate Resources Committee Revised Projected Projected Actual Variance % Annual Outturn Outturn to Period 14 to Period 14 Budget Variance 31/03/26 31/03/26 Before Transfers Service Departments :- £m £m £m £m £m Finance Services - Strategy 2.503 2.509 (0.006) 2.549 (0.046) (1.84%) Finance Services - Transactions 19.172 18.198 0.974 18.240 0.932 4.86% Audit and Compliance Services 0.371 0.353 0.018 0.354 0.017 4.58% Information Technology Services 7.808 7.946 (0.138) 7.906 (0.098) (1.26%) Communications and Strategy Services 2.604 2.381 0.223 2.330 0.274 10.52% Administration and Licensing Services 5.010 5.028 (0.018) 4.962 0.048 0.96% Transfers to Reserves as at 31/03/2026 6.734 6.909 (0.175) 6.887 (0.153) (2.27%) Position Before Transfer to Reserves 44.202 43.324 0.878 43.228 0.974 2.20% Transfers to Reserves as at 31/03/2026 0.396 (0.396) (0.90%) Position After Transfers to Reserves at 31/03/2026 43.624 (0.578) 1.31% 8 121
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Finance and Corporate Resources Variance Analysis 2025/26 (Period 14) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 54k under APT&C Basic, Superannuation, NI – 212k under Finance Services (Transactions) – 322k under The underspend is due to vacant posts within the Service. Communications and Strategy – 116k under Finance Services (Strategy) – (56k) over The overspend is due to lower than budgeted turnover during the year. IT Services – (110k) over Admin, Legal and Licensing – (68k) over APT&C Overtime – (96k) over Finance Services (Transactions) – (79k) 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 744k under Other Property Costs – 796k under Finance Services (Transactions) – 803k under The underspend reflects less than budgeted spend on Empty Property Relief. 122
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (132k) over Computer Equipment Purchase – (353k) over Finance Services (Transactions) – (132k) over The overspend is due to maintenance of Fire and Intruder Alarms and annual platform costs. IT Services – (221k) over The overspend is due to greater than budgeted IT costs. Computer Equipment Maintenance – 140k under IT Services – 135k under The underspend reflects less than anticipated contract spend. Administration (98k) over Postages and Couriers – (193k) over Finance Services (Transactions) – (149k) over The overspend reflects additional postage costs required for service delivery. Members Allowances – 66k under Administration, Legal and Licensing – 64k under The underspend is due to reduced superannuation contributions in the financial year. Transfer Payments 367k under Rent Allowance – 349k under Rent Rebates – 18k under Finance Services (Transactions) – 349k under Finance Services (Transactions) – 18k 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 (189k) over IT Equipment Leasing Contract – (190k) over Finance Services (Transactions) – (84k) over The overspend in Financing Charges is due to higher than budgeted IT leasing charges. 123
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Subjective Head Variance Subjective line Service / amount Explanation Financing Charges (cont.) Admin, Legal and Licensing – (34k) over Personnel – (45k) over Income 221k over recovered Rent Rebates Subsidy – (396k) under recovered Finance Services (Transactions) – (396k) under recovered The under recovery in these lines is offset by the demand- led underspend in Transfer Payments (above). Rent Allowance Subsidy – (254k) under recovered Finance Services (Transactions) – (254k) under recovered DHP – 656k over recovered Finance Services (Transactions) – 656k over recovered This over recovery reflects an additional stream from Scottish Government that is offsetting expenditure and income within DHP line that is included within Rent Rebates. Contributions from Other Bodies – (92k) under recovered Finance Services (Transactions) – (49k) under recovered The under-recovery reflects lower than budgeted income for Housing Benefit overpayments. Fees and Charges – General – 612k over recovered Finance Services (Transactions) – 310k over recovered The over-recovery of income reflects additional commission received from Scottish Water for the collection of water and sewage and blue badge applications. 124
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) IT Services – 66k over recovered The over-recovery is a result of recharges to resources for various IT services. Admin, Legal and Licensing – 153k over recovered The over-recovery of income reflects renewal fees for private hires and operators. Fees and Charges – Departments of the Authority – 76k over recovered Communications and Strategy – 87k over recovered The over-recovery reflects the demand for Royal Mail postages and outsourced mail. Other Income – (388k) under recovered Finance Services (Transactions) – (309k) under recovered The under recovery reflects lower than budgeted income for Housing Benefit overpayments. Personnel – (58k) under recovered The projected under-recovery is due to lower than expected level of legal recharges and medical charges. * The underlined variances represent new variances since the last report. 125
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South Lanarkshire Council Revised Period 14 Period 14 Finance & Corporate Resources - Total Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2025/2026 25/26 EMPLOYEE COSTS APT & C BASIC 29,123 28,881 242 APT & C OVERTIME 98 194 (96) APT & C SUPERANNUATION 1,917 1,836 81 APT & C NIC 3,566 3,677 (111) APT & C TRAVEL EXPENSES 2 22 (20) TRAVEL AND SUBSISTANCE 1 0 1 MISC TRAINEES BASIC 0 5 (5) PENSION INCREASES 992 1,030 (38) APPRENTICESHIP LEVY 184 184 0 EMPLOYEE COSTS 35,883 35,829 54 PROPERTY COSTS RATES 12 12 0 SCOTTISH WATER - METERED CHARGES 0 1 (1) RENT 4 27 (23) SECURITY COSTS 121 162 (41) REPAIRS & MAINTENANCE - INTERNAL CONTRATOR 3 1 2 ELECTRICITY - CONTRACT 3 9 (6) FIXTURE & FITTINGS 2,126 2,121 5 HEALTH & HYGIENE MATERIALS 124 110 14 REMOVAL & STORAGE COSTS 0 2 (2) OTHER PROPERTY COSTS 1,883 1,087 796 PROPERTY COSTS 4,276 3,532 744 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 5,152 5,505 (353) COMPUTER EQUIPMENT MAINTENANCE 2,141 2,001 140 I.T. EQUIPMENT MAINT - CONTRACT 659 602 57 I.T. ELECTRONIC MESSAGING 36 0 36 EQUIPMENT, APPARATUS AND TOOLS 151 115 36 SUPPLIES FOR CLIENTS 79 97 (18) FURNITURE - OFFICE 1 5 (4) MATERIALS 112 76 36 MATERIALS, APPARATUS AND EQUIPMENT 2 3 (1) PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 3 (1) PROVISIONS - GENERAL 20 6 14 FOOD PURCHASES WITHIN CONTRACT 1 0 1 BEVERAGES 2 2 0 PROTECTIVE CLOTHING & UNIFORMS 2 1 1 OTHER SUPPLIES AND SERVICES 518 556 (38) HEALTH AND SAFETY 43 44 (1) CATERING - OUTWITH CONTRACT 6 0 6 OUTSOURCED MAIL 174 217 (43) SUPPLIES AND SERVICES 9,101 9,233 (132) 126
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South Lanarkshire Council Revised Period 14 Period 14 Finance & Corporate Resources - Total Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2025/2026 25/26 TRANSPORT AND PLANT FLEET SERVICES - FUEL 1 1 0 POOL CAR CHARGES - RENTAL 15 4 11 POOL CAR CHARGES - FUEL 3 0 3 FLEET SERVICE CHARGES 19 15 4 TRANSPORT AND PLANT 38 20 18 ADMINISTRATION PRINTING AND STATIONERY 551 557 (6) TELEPHONES 1,331 1,320 11 MOBILE PHONES 114 125 (11) ADVERTISING - RECRUITMENT 29 44 (15) ADVERTISING - OTHER 124 102 22 POSTAGES/COURIERS 1,003 1,196 (193) SMS MESSAGING 5 6 (1) MEMBERSHIP FEES/SUBSCRIPTIONS 269 263 6 INSURANCE 141 141 0 MEDICAL COSTS 350 351 (1) LEGAL EXPENSES 174 177 (3) HOSPITALITY / CIVIC RECOGNITION 31 16 15 PAYPOINT AGENCY FEES 70 68 2 SECURITY UPLIFT FEES 2 2 0 OTHER ADMIN COSTS 732 751 (19) MEMBERS ALLOWANCES 2,335 2,271 64 CONFERENCES - MEMBERS (incl associated costs) 11 6 5 CONFERENCES - OFFICIALS (incl associated costs) 5 1 4 TRAINING 761 740 21 VOLUNTEERS' EXPENSES 16 15 1 INTERNAL SUPPORT SERVICES ALLOCATION 68 68 0 ADMINISTRATION 8,122 8,220 (98) PAYMENT TO OTHER BODIES OTHER LOCAL AUTHORITIES 4 0 4 GRANTS TO VOLUNTARY ORGANISATIONS 542 542 0 PAYMENTS TO OTHER BODIES 2,388 2,406 (18) EXTERNAL AUDIT FEES 665 661 4 PRIVATE INDIVIDUALS - GENERAL 0 2 (2) PAYMENT TO OTHER BODIES 3,599 3,611 (12) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 0 1 (1) PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 291 289 2 PAYMENT TO CONTRACTORS 291 290 1 127
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South Lanarkshire Council Revised Period 14 Period 14 Finance & Corporate Resources - Total Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2025/2026 25/26 TRANSFER PAYMENTS RENT ALLOWANCE 17,581 17,232 349 RENT REBATES 32,482 32,464 18 TRANSFER PAYMENTS 50,063 49,696 367 FINANCING CHARGES LEASING CHARGES - FINANCE 0 (1) 1 I.T. EQUIPMENT LEASING-CONTRACT 1,626 1,816 (190) FINANCING CHARGES 1,626 1,815 (189) TOTAL EXPENDITURE 112,999 112,246 753 INCOME STATUTORY ADDITIONS - COST OF COLLECTION (1,003) (1,043) 40 RENT REBATES SUBSIDY (27,191) (26,795) (396) RENT ALLOWANCE SUBSIDY (17,067) (16,813) (254) DWP SUBSIDY (1,170) (1,165) (5) DHP 0 (656) 656 CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (150) (137) (13) CONTRIBUTIONS FROM OTHER BODIES (334) (242) (92) SALES - DEPARTMENTS OF THE AUTHORITY (20) 0 (20) FEES AND CHARGES - GENERAL (4,845) (5,457) 612 CHARGES TO HEALTH BOARDS (45) (45) 0 FEES AND CHARGES - OTHER BODIES (221) (238) 17 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,627) (2,703) 76 HOME LOANS REPAYMENTS (5) (4) (1) BIRTH REGISTRATION (16) (15) (1) DEATH REGISTRATION (64) (63) (1) MARRIAGE STATUTORY FEES (108) (121) 13 EXTRACT ISSUE (83) (94) 11 MARRIAGES (52) (48) (4) CITIZENSHIP CEREMONIES (18) (17) (1) CIVIL PARTNERSHIPS (1) 0 (1) OTHER INCOME (6,685) (6,297) (388) REALLOCATION OF CENTRAL SUPPORT COSTS (7,092) (7,065) (27) INCOME (68,797) (69,018) 221 NET EXPENDITURE 44,202 43,228 974 128
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Appendix D South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 31 March 2026 (No 14) Housing and Technical Resources Committee Revised Projected Projected Actual Variance % Annual Outturn Outturn to Period 14 to Period 14 Budget Variance 31/03/26 31/03/26 Before Transfers Service Departments :- £m £m £m £m £m Housing Services 9.519 9.285 0.234 9.658 (0.139) (1.46%) Property Services 11.864 11.975 (0.111) 11.602 0.262 2.21% Position Before Transfer to Reserves 21.383 21.260 0.123 21.260 0.123 0.58% Transfers to Reserves as at 31/03/2026 0.123 (0.123) (0.58%) Position After Transfers to Reserves at 31/03/2026 21.383 (0.000) (0.00%) 8 129
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Housing and Technical Resources (excl HRA) Variance Analysis 2025/26 (Period 14) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,762k under APT&C Basic / Overtime / Superannuation / National Insurance – 1,992k under Property Services – 2,028k under The variance relates to vacancies which are being recruited in line with Service requirements. Manual Workers – (192k) over Property Services – (192k) over The variance relates to the current level of trade operatives and overtime required to meet service demands. Property Costs (1,638k) over Rates – (114k) over Property Services – (112k) over The variance relates to greater than budgeted rates charges for Council properties mainly within the Estates Service. Scottish Water – Metered Charges – (79k) over Property Services – (76k) over The overspend related to increase water charges within the Office Accommodation and Estates services. Rent – (120k) over Property Services – (92k) over The overspend relates to an increase in rent charges for corporate buildings and for the use of industrial units within Building Services. Service Charge – (304k) over Property Services – (303k) over The overspend relates to the cost of shopping centre service charges which are not recoverable from tenants. 130
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Bed & Breakfast – (362k) over Housing Services – (362k) over The variance relates to greater than budgeted demand for bed & breakfast within the Homelessness service. Security Costs – 115k under Property Services – 115k under This variance relates to lower than anticipated security costs within Building Services partially offset by greater than budgeted expenditure on CCTV security costs, due to CCTV infrastructure project delay. Repairs & Maintenance – Internal and External Contractors/ Life Cycle Maintenance – (747k) over Housing Services – (78k) over The overspend relates to additional expenditure on the maintenance of homelessness property. Property Services – (669k) over The overspend mainly relates to additional expenditure on the maintenance of the corporate estate. Housing Rent Unlet Period/Bad Periods – (175k) over Property Services – 41k under The underspend is due to lower than expected unlet properties within the Estates service. Housing Services – (216k) over The overspend is due to greater than expected bad debt write off within the Homelessness service. Gas – 65k under Property Services – 65k under The underspend relates to lower than anticipated gas charges for corporate buildings. 131
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Fixture & Fittings – (347k) over Property Services – (198k) over Housing Services – (149k) over The overspend relates to expenditure that should have been included within the materials budget. This relates to the furniture costs within homeless temporary accommodation and is demand led. Refuse Uplift – 366k under Property Services – 366k under The overspend relates to expenditure on skips and is offset by an underspend on hire of skips within Transport and Plant below Other Property Costs – 141k under Housing Services – 132k 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 (629k) over Computer Equipment Purchase – (66k) over Property Services – (62k) over The overspend is due to greater than anticipated IT expenditure within Consultancy Services. IT Equipment/Apparatus – 234k under Property Services – 235k under The underspend is due to lower than anticipated expenditure on IT system costs within Building Services. Materials/Stock/Store Issues – (745k) over Property Services – (745k) over Expenditure on materials varies depending on the current workload demands and timing of works on a wide variety of capital and revenue works. 132
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Subjective Head Variance Subjective line Service / amount Explanation Transport & Plant (653k) over Purchase Of Plant & Equipment – (62k) over Property Services – (62k) over The overspend relates to the replacement of tools within Building Services. Fleet Service Charges – (599k) over Property Services – (629k) over The overspend relates to greater than budgeted fleet service charges on leasing, fuel and vehicle maintenance within Building Services. Hire of Scaffolding – 294k under Property Services – 249k under Expenditure on hires varies depending on the workload demands and timing of works on a wide variety of capital and revenue works. Hire of Skips – (420k) over Property Services – (420k) over The overspend is offset by an underspend in refuse uplift within Property Costs above. Administration (136k) over Mobile Phones – (74k) over Property Services – (73k) over The overspend relates to mobile phone charges within Building Services being greater than budgeted. Payment to Other Bodies (142k) over Other Committees of the Authority – (148k) over Property Services – (148k) over The overspend relates to greater than budgeted recovery of internal support costs within Building Services. Payment to Other Bodies – (250k) over Property Services – (179k) over The variance relates to payments to other bodies within the Estates Service which is offset by an underspend in Estates employee costs 133
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Other Bodies (cont.) Assistance to Home Owners – 276k under Property Services – 276k under This variance reflects the timing of spend on grants to owners to date. Payment to Contractors (1,932k) over Payment to Private Contractors – 514k under Property Services – 126k under The underspend relates to the lower than anticipated payments to sub contractors for work within Building Services. Housing Services – 388k under The underspend relates to commissioned services in the Homelessness budget where expenditure varies according to service requirements. Payment to External Consultant – (2,446k) over Property Services – (2,446k) 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 3,565k over recovered Fees & Charges – 158k over recovered Property Services – (83k) under recovered The under recovery is due to service charges for rental properties within Estates being less than anticipated. Housing Services – 241k 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 – (377k) under recovered Property Services – (377k) under recovered Income is under recovered due to lower than budgeted rental income within Office Accommodation and Estates service. 134
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) House Rents – 39k over recovered Housing Services – 39k over recovered The over recovery relates to more house rent income than budgeted within the Homelessness service. Recovery from Capital/Recharges and Manual Recharges – Departments of Authority – 3,631k over recovered Property Services – 3,631k 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. 135
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South Lanarkshire Council Revised Period 14 Period 14 Housing & Technical Resources Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2025/2026 25/26 EMPLOYEE COSTS APT & C BASIC 18,019 16,445 1,574 APT & C OVERTIME 195 168 27 APT & C SUPERANNUATION 1,197 1,026 171 APT & C NIC 2,327 2,107 220 MANUAL BASIC 21,061 20,467 594 MANUAL OVERTIME 338 1,216 (878) MANUAL SUPERANNUATION 1,366 1,323 43 MANUAL NIC 2,741 2,692 49 TRAVEL AND SUBSISTANCE 23 6 17 OTHER EMPLOYEE COSTS (22) (4) (18) PENSION INCREASES 615 652 (37) APPRENTICESHIP LEVY 190 190 0 EMPLOYEE COSTS 48,050 46,288 1,762 136
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South Lanarkshire Council Revised Period 14 Period 14 Housing & Technical Resources Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2025/2026 25/26 PROPERTY COSTS RATES 2,253 2,367 (114) SCOTTISH WATER - UNMETERED CHARGES 8 1 7 SCOTTISH WATER - METERED CHARGES 236 315 (79) RENT 1,873 1,993 (120) SERVICE CHARGE 420 724 (304) FACTORING CHARGES 5 0 5 OTHER ACCOMMODATION COSTS 3,497 3,449 48 BED AND BREAKFAST 27 389 (362) PROPERTY INSURANCE 390 404 (14) SECURITY COSTS 260 145 115 GROUND MAINTENANCE 52 53 (1) GROUNDS MAINTENANCE ADDITIONAL WORKS 10 2 8 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 3,312 4,541 (1,229) LIFE CYCLE MAINTENANCE 5,054 3,768 1,286 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 352 1,156 (804) HOUSING - RENT W/O UNLET PERIODS 919 991 (72) HOUSING - RENT W/O BAD PERIODS 768 871 (103) ASBESTOS 0 32 (32) WATER QUALITY 0 (1) 1 FIXED ELECTRICAL 0 31 (31) EPC 0 11 (11) ELECTRICITY - CONTRACT 1,522 1,546 (24) ELECTRICITY - NON CONTRACT 27 22 5 GAS 514 449 65 HEATING OIL 12 13 (1) FIXTURE & FITTINGS 847 1,194 (347) JANITOR SERVICE 152 152 0 CLEANING CONTRACT 401 401 0 CLEANING OUTWITH CONTRACT 0 9 (9) CLEANING MATERIALS 10 3 7 WINDOW CLEANING 2 1 1 PEST CONTROL 6 0 6 REFUSE UPLIFT 395 29 366 REMOVAL & STORAGE COSTS 62 40 22 OTHER PROPERTY COSTS 745 604 141 OFFICE ACCOM-FACILITIES MANAGEMENT 1,045 1,089 (44) ACCOMMODATION RECHARGE TO USERS 33 53 (20) PROPERTY COSTS 25,209 26,847 (1,638) 137
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South Lanarkshire Council Revised Period 14 Period 14 Housing & Technical Resources Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2025/2026 25/26 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 520 586 (66) COMPUTER EQUIPMENT MAINTENANCE 6 0 6 I.T. EQUIPMENT MAINT-CONTRACT 207 16 191 EQUIPMENT, APPARATUS AND TOOLS 45 2 43 ADAPTATIONS FOR CLIENTS 500 508 (8) FURNITURE - OFFICE 0 5 (5) MATERIALS 10,813 5,254 5,559 STOCK/STORE ISSUES 0 6,304 (6,304) MATERIALS, APPARATUS AND EQUIPMENT 0 3 (3) AUDIO VISUAL 10 51 (41) TV LICENCES - EDUCATION 1 3 (2) FOOD PURCHASES WITHIN CONTRACT 0 13 (13) BEVERAGES 0 1 (1) PROTECTIVE CLOTHING & UNIFORMS 44 38 6 OTHER SUPPLIES AND SERVICES 90 66 24 HEALTH AND SAFETY 1 1 0 OUTSOURCED MAIL 0 22 (22) DELIVERY CHARGE 0 1 (1) BULK BUYING DISCOUNT 0 (8) 8 SUPPLIES AND SERVICES 12,237 12,866 (629) TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 4 (4) PURCHASE OF PLANT 125 187 (62) FLEET SERVICES - FUEL 4 29 (25) POOL CAR RECHARGE - RENTAL CHARGE 54 41 13 POOL CAR RECHARGE - FUEL 18 0 18 POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 1 OTHER TRANSPORT COSTS 0 12 (12) TRANSPORT INSURANCE 44 44 0 LICENCES 0 1 (1) PLANT SERVICES 7 12 (5) FLEET SERVICE CHARGES 2,961 3,560 (599) HIRE OF EXTERNAL PLANT 257 106 151 HIRE OF SCAFOLDING 1,077 783 294 HIRE OF SKIPS 33 453 (420) EXTERNAL TRANSPORT CONTRACT 8 10 (2) TAXI CHARGES - CONTRACTED 5 5 0 TRANSPORT AND PLANT 4,594 5,247 (653) 138
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South Lanarkshire Council Revised Period 14 Period 14 Housing & Technical Resources Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2025/2026 25/26 ADMINISTRATION PRINTING AND STATIONERY 78 83 (5) TELEPHONES 101 63 38 MOBILE PHONES 40 114 (74) ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 0 4 (4) ADVERTISING - OTHER 6 1 5 POSTAGES/COURIERS 12 38 (26) SMS MESSAGING 0 1 (1) MEMBERSHIP FEES/SUBSCRIPTIONS 15 23 (8) INSURANCE 216 210 6 MEDICAL COSTS 16 46 (30) LEGAL EXPENSES 22 31 (9) PETTY OUTLAYS 12 13 (1) HOSPITALITY / CIVIC RECOGNITION 3 1 2 PAYPOINT AGENCY FEES 0 4 (4) OTHER ADMIN COSTS 8 2 6 TRAINING 0 31 (31) INTERNAL SUPPORT SERVICES ALLOCATION 457 457 0 CENTRAL ADMINISTRATION 3,157 3,157 0 ADMINISTRATION 4,143 4,279 (136) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,461 2,609 (148) OTHER LOCAL AUTHORITIES 0 15 (15) PAYMENTS TO OTHER BODIES 2,659 2,909 (250) SUPPORTING PEOPLE INTERNAL PROVIDER 1,129 1,129 0 SUPPORTING PEOPLE EXTERNAL PROVIDER 419 419 0 HOUSING ADMINISTRATION 885 885 0 ASSISTANCE TO HOME OWNERS 1,394 1,118 276 PRIVATE INDIVIDUALS - GENERAL 151 156 (5) PAYMENT TO OTHER BODIES 9,098 9,240 (142) PAYMENT TO CONTRACTORS PAYMENT TO LOCAL AUTHORITY CONTRACTOR 1,105 1,105 0 PAYMENT TO PRIVATE CONTRACTOR 16,456 15,942 514 PAYMENT TO EXTERNAL CONSULTANTS 306 2,752 (2,446) PAYMENT TO CONTRACTORS 17,867 19,799 (1,932) TRUST FUND EXPENDITURE TRANSFER PAYMENTS FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 154 230 (76) INTEREST ON REVENUE BALANCES 2 0 2 FINANCING CHARGES 156 230 (74) 139
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South Lanarkshire Council Revised Period 14 Period 14 Housing & Technical Resources Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2025/2026 25/26 TOTAL EXPENDITURE 121,354 124,796 (3,442) INCOME CONTRIBUTIONS FROM OTHER BODIES (3,372) (3,438) 66 SALES - DEPARTMENTS OF THE AUTHORITY (460) (463) 3 FEES AND CHARGES - GENERAL (546) (704) 158 FEES AND CHARGES - DEPARTMENTS OF THE A (46) (48) 2 RENTAL INCOME (4,209) (3,832) (377) HOUSE RENTS (7,375) (7,414) 39 OTHER INCOME (2,747) (2,727) (20) REALLOCATION OF CENTRAL SUPPORT COSTS (946) (945) (1) REALLOCATION OF SUPPORT COSTS (1,630) (1,664) 34 RECOVERY FROM CAPITAL (28,350) (24,806) (3,544) RECHARGES - DEPARTMENTS OF AUTHORITY (50,290) (50,228) (62) MANUAL RECHARGES - DEPARTMENTS OF AUTHORITY 0 (7,267) 7,267 INCOME (99,971) (103,536) 3,565 NET EXPENDITURE 21,383 21,260 123 140
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Appendix E Housing and Technical Resources (HRA) Variance Analysis 2025/26 (Period 14) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 93k under APT&C Basic/Overtime/ Superannuation/National Insurance/Travel/Pensions – 157k under HRA The underspend is mainly due to vacancies across the service. Property Costs 476k under Grounds Maintenance and Additional Works – 61k under HRA The underspend is due to lower than anticipated charges for special uplifts. Repairs and Maintenance – Internal and External Contractor/ Life Cycle Maintenance – (221k) over HRA The overspend reflects the current demand for repairs and continuing high cost of voids. The position includes a recharge for recovery of costs from chargeable services. Housing – Rent: Free Accommodation/Write off Unlet Periods/Bad Periods – 661k under HRA The net underspend reflects a lower than anticipated level of void rent loss along with lower 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/Gas/Heating Oil/Solid Fuel – 104k under HRA The forecast underspend is due to lower than budgeted utility expenditure on communal areas within HRA. 8 141
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Fixtures and Fittings – (88k) over HRA This budget is demand led and the overspend reflects the increased demand during the year. Cleaning Contract – (110k) over HRA The overspend is due to greater than budgeted charges for Facilities Management cleaning charges within the overall HRA service. Pest Control – (54k) over HRA The overspend is due to increased demand for pest control services within the overall HRA service. Payment to Other Bodies (1,508k) over Other Committees of the Authority – (846k) over HRA The overspend is due to the release of HRA surplus to the General Fund from reduced CFCR requirement in the financial year along with reduced requirement from reserves for IT systems. Payment to Other Bodies – (659k) over HRA This relates to greater than anticipated costs incurred in relation to the provision of support to current IT systems Financing Charges 148k under CFCR – 177k under HRA The underspend is due to the reduced CFCR requirement in the financial year from the use of general capital grant to fund the 2025/26 Housing Capital Programme. 142
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Subjective Head Variance Subjective line Service / amount Explanation Income 243k over recovered House/Lock Up Rents – 260k 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 – (95k) under recovered HRA The budget assumes a level of transfer from reserves, due to the current net underspend across the service. This is mainly as a result of increased income from house rents, less than anticipated void rent loss and the less than anticipated Loan Charges reflecting the level of deposit interest received in year being greater than anticipated, as well as the benefit of interest on Revenue Balances 143
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South Lanarkshire Council Revised Period 14 Period 14 Housing and Revenue Account Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2025/2026 25/26 EMPLOYEE COSTS APT & C BASIC 12,591 12,558 33 APT & C OVERTIME 69 63 6 APT & C SUPERANNUATION 820 813 7 APT & C NIC 1,626 1,535 91 TRAVEL AND SUBSISTANCE 35 3 32 PENSION INCREASES 219 231 (12) APPRENTICESHIP LEVY 0 64 (64) EMPLOYEE COSTS 15,360 15,267 93 PROPERTY COSTS RATES 72 77 (5) SCOTTISH WATER - UNMETERED CHARGES 4 0 4 SCOTTISH WATER - METERED CHARGES 8 10 (2) RENT 6 0 6 SERVICE CHARGE 94 90 4 FACTORING CHARGES 0 4 (4) OTHER ACCOMMODATION COSTS 1 24 (23) BED AND BREAKFAST 0 1 (1) PROPERTY INSURANCE 3,497 3,465 32 SECURITY COSTS 55 6 49 GROUND MAINTENANCE 4,263 4,190 73 GROUNDS MAINTENANCE ADDITIONAL WORKS 0 12 (12) REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 46,527 46,137 390 LIFE CYCLE MAINTENANCE 0 176 (176) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 901 1,336 (435) HOUSING - RENT FREE ACCOMMODATION 266 152 114 HOUSING - RENT W/O UNLET PERIODS 2,937 2,550 387 HOUSING - RENT W/O BAD PERIODS 1,250 1,090 160 ASBESTOS 143 102 41 FIXED ELECTRICAL 0 3 (3) EPC 0 (1) 1 ELECTRICITY - CONTRACT 1,350 1,287 63 ELECTRICITY - NON CONTRACT 0 14 (14) GAS 438 415 23 HEATING OIL 54 19 35 SOLID FUEL 4 7 (3) FIXTURE & FITTINGS 53 141 (88) JANITOR SERVICE 43 30 13 CLEANING CONTRACT 385 495 (110) CLEANING MATERIALS 57 25 32 HEALTH & HYGIENE MATERIALS 0 1 (1) WINDOW CLEANING 16 21 (5) PEST CONTROL 122 176 (54) REFUSE UPLIFT 0 34 (34) REMOVAL & STORAGE COSTS 14 25 (11) OTHER PROPERTY COSTS 32 1 31 PROPERTY COSTS 62,592 62,115 477 144
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South Lanarkshire Council Revised Period 14 Period 14 Housing and Revenue Account Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2025/2026 25/26 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 295 251 44 COMPUTER EQUIPMENT RENTAL 0 2 (2) COMPUTER EQUIPMENT MAINTENANCE 0 10 (10) I.T. EQUIPMENT MAINT-CONTRACT 0 1 (1) I.T. ELECTRONIC MESSAGING 0 4 (4) EQUIPMENT, APPARATUS AND TOOLS 13 29 (16) FURNITURE - OFFICE 10 4 6 MATERIALS 0 31 (31) MATERIALS, APPARATUS AND EQUIPMENT 0 2 (2) PROVISIONS 2 5 (3) BEVERAGES 4 0 4 PROTECTIVE CLOTHING & UNIFORMS 12 10 2 LAUNDRY COSTS 16 43 (27) OTHER SUPPLIES AND SERVICES 38 11 27 HEALTH AND SAFETY 15 0 15 CATERING - CONTRACT 0 1 (1) CATERING - OUTWITH CONTRACT 0 1 (1) OUTSOURCED MAIL 0 22 (22) SUPPLIES AND SERVICES 405 427 (22) TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 4 (4) FLEET SERVICES - FUEL 0 19 (19) POOL CAR RECHARGE - RENTAL CHARGE 26 6 20 POOL CAR RECHARGE - FUEL 6 0 6 POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 1 OTHER TRANSPORT COSTS 0 11 (11) FLEET SERVICE CHARGES 158 149 9 HIRE OF SKIPS 0 4 (4) STORAGE 4 0 4 TRANSPORT AND PLANT 195 193 2 145
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South Lanarkshire Council Revised Period 14 Period 14 Housing and Revenue Account Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2025/2026 25/26 ADMINISTRATION PRINTING AND STATIONERY 79 79 0 BULK PRINTING 68 0 68 TELEPHONES 95 77 18 MOBILE PHONES 34 56 (22) ADVERTISING - OTHER 12 0 12 POSTAGES/COURIERS 171 150 21 SMS MESSAGING 0 5 (5) MEMBERSHIP FEES/SUBSCRIPTIONS 38 41 (3) MEDICAL COSTS 25 22 3 LEGAL EXPENSES 16 68 (52) PETTY OUTLAYS 4 0 4 HOSPITALITY / CIVIC RECOGNITION 0 2 (2) GIRO BANK AGENCY FEES 4 0 4 PAYPOINT AGENCY FEES 13 36 (23) INTERNET AGENCY FEES 3 0 3 OTHER ADMIN COSTS 15 19 (4) CONFERENCES - OFFICIALS 7 3 4 INTERNAL SUPPORT SERVICES ALLOCATION 5,020 5,019 1 ADMINISTRATION 5,604 5,577 27 PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 11,839 12,685 (846) OTHER LOCAL AUTHORITIES 0 3 (3) GRANTS TO VOLUNTARY ORGANISATIONS 3 (2) 5 PAYMENTS TO VOLUNTARY ORGANISATIONS 31 19 12 PAYMENTS TO OTHER BODIES 567 1,226 (659) ASSISTANCE TO HOME OWNERS 0 19 (19) PRIVATE INDIVIDUALS - GENERAL 150 148 2 PAYMENT TO OTHER BODIES 12,590 14,098 (1,508) PAYMENT TO CONTRACTORS PAYMENT TO LOCAL AUTHORITY CONTRACTOR 0 63 (63) PAYMENT TO PRIVATE CONTRACTOR 80 92 (12) PAYMENT TO EXTERNAL CONSULTANTS 342 329 13 PAYMENT TO CONTRACTORS 422 484 (62) FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 141 170 (29) CFCR 25,992 25,815 177 FINANCING CHARGES 26,133 25,985 148 TOTAL EXPENDITURE 123,301 124,146 (845) 146
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South Lanarkshire Council Revised Period 14 Period 14 Housing and Revenue Account Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2025/2026 25/26 INCOME SPECIFIC GRANT 0 (10) 10 CONTRIBUTIONS FROM OTHER BODIES 0 (8) 8 SALES - DEPARTMENTS OF THE AUTHORITY (1,101) (1,135) 34 FEES AND CHARGES - GENERAL (4,561) (4,598) 37 RENTAL INCOME (465) (479) 14 HOUSE RENTS (121,449) (121,754) 305 LOCK UP RENTS (2,911) (2,866) (45) INSURANCE RECOVERIES (1,350) (1,350) 0 OTHER INCOME (1,265) (1,257) (8) REALLOCATION OF SUPPORT COSTS (717) (619) (98) TRADING SERVICES RECHARGES 0 (2) 2 TMC BALANCE TO BAL SHEET 0 (79) 79 YEAR END T/FER TO BALANCE SHEET (4,076) (3,981) (95) INCOME (137,895) (138,138) 243 NET EXPENDITURE (14,594) (13,992) (602) 147
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Appendix E South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 31 March 2026 (No 14) Social Work Resources Committee Revised Projected Projected Actual Variance % Annual Outturn Outturn to Period 14 to Period 14 Budget Variance 31/03/26 31/03/26 Before Transfers Service Departments :- £m £m £m £m £m Performance and Support Services 6.213 5.905 0.308 5.586 0.627 10.09% Children and Families 52.819 50.714 2.105 49.966 2.853 5.40% Adults and Older People 192.502 191.252 1.250 191.252 1.250 0.65% Justice and Substance Misuse 0.910 0.228 0.682 0.248 0.662 72.75% Position Before Transfer to Reserves 252.444 248.099 4.345 247.052 5.392 2.14% Transfers to Reserves as at 31/03/2026 5.392 (5.392) (2.14%) Position After Transfers to Reserves at 31/03/2026 252.444 (0.000) (0.00%) 8 149
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Social Work Resources Variance Analysis 2025/26 (Period 14) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 4,217k under Admin & Clerical Staff – 498k under Basic Grade Social Workers – 2,418k under Adult and Older People – 122k under Performance and Support – 250k under Justice – 99k under Adult and Older People – 1,216k under Children and Family - 982k under Justice - 213k 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. 150
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Managerial Support Specialist Staff – 368k under Care Staff – (117k) over Adult and Older People – (940k) over Children and Family - 841k under Performance and Support – 170k under Justice - 325k under Children & Family – (398k) over Adult & Older People – 289k under 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 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 a provision being made for a job evaluation where the implementation date will be part way through the 2025/26 financial year. This is a result of vacancies which are actively being recruited. 151
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Instructors – 85k under Manual Workers (Home Carers) – 442k under Other Employee Costs - 396k under Adult and Older People – 85k under Adult and Older People – 526k under Children & Family – 371k under This underspend relates to vacancies within day care services 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 (15k) over Rates – (98k) over Rent - (52k) over Repairs & Maintenance –Internal (96k) over Adult and Older People – (91k) over Adult and Older People – (45k) over Children & Family – (49k) over Adult and Older People – (37k) over Additional rates for closed centers that previously had 100% relief. This overspend is in respect of rental charges for residential care homes. This non-recurring overspend is met by an underspend against other property costs. This non-recurring overspend is due to several small higher than anticipated spends in relation to repairs and maintenance across A&OP services. 152
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Electricity - 107k under Gas – 101k under Other Property Costs – 72k under Adult and Older People – 99k under Adult and Older People – 93k under Children & Family – 50k over The underspend reflects a reduction in price. The underspend reflects a reduction in price. This underspend is being used to fund the overspend against internal repairs Supplies and Services 2k under IT Equipment Maintenance - Contract – (55k) over IT Electronic Messaging – (53k) over Aids for Clients – 135k under Supplies for Clients – 107k under Performance and Support – (40k) over Adult and Older People – (53k) over Adult and Older People – 137k under Children & Family – 89k under This is offset by an underspend in IT equipment Leasing of 28k The overspend reflects higher than anticipated costs within In- house residential and Homecare services. The underspend reflects the requirement to purchase and replace existing assistive technology equipment which is used to support service users to remain at home. The spend on supplies can be ad-hoc in nature. Underspend can be used to offset overspends in other areas. 153
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) Food Purchases within Contract - 65k under Protective Clothing & Uniforms – (143k) over Catering – Contract – (55k) over Adult and Older People – 63k under Adult and Older People – (169k) over Adult and Older People – (55k) over The underspend is due to lower than anticipated spend on food purchases mainly within residential care homes. This overspend relates to additional demand for Telecare technology. The overspend is due to higher than anticipated recharges. Transport and Plant (114k) over Pool Car Recharge – Rental Charge (67k) over Other Transport Costs – 73k under Fleet Service Charges - (134k) over Children and Family (70k) over Adult and Older People – 82k under Adult and Older People – (£155k) over The overspend reflects the demand and arrangements for pool cars. An internal review of use is being undertaken to reduce future pressure. 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. 154
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Subjective Head Variance Subjective line Service / amount Explanation Administration (81k) over Printing and Stationery – (50k) over Telephones – 65k under Legal Expenses – (83k) over Adult and Older People – (54k) over Performance and Support – 64k under Adult and Older People – (82k) over This overspend is due to non- recurring higher than anticipated spend within home care service. The underspend is a result of decreased recharges due to a reduction in demand for the service. This overspend is due an increase in legal costs in relation to Adults with Incapacity and guardianship orders and demand led overspends in other admin lines. Payment to Other Bodies (295k) over Payment to Other Bodies - 292k under Payment to Voluntary Organisations – 23k under Adult and Older People - 94k under Children and Family – 179k under Children and Family - 66k Under Justice – (59k) over The underspend is as a result of several small underspends within Adult and Older service. This is a funding solution identified as part of the overall budget recovery plan. This is a funding solution identified as part of the overall budget recovery plan. This overspend is related to payments for intensive support packages and gender-based 155
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Other Bodies (cont.) Payment to Private Individuals– 207k under Social Work – Foster Parents – (360k) over Social Work – Adoption Allowance- (370k) over Children and Family – 246k under Children and Family – (360k) over Children and Family – (370k) over violence which are offset by additional income received. 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. 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 1,217k under Payment to Local Authority – (66k) over Payment to Private Contractors – Payment to Col Org Care Element– 690k under Adult and Older People – (66k) over Children and Family – 690k under This overspend relates to non- recurring costs in relation to approved spend for the refurbishment of Parkhall House. This underspend represents a temporary funding solution as 156
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (cont.) Payment to Private Contractors – Cet Allocation- Home Care – 295k under Payment to Private Contractor –Secure Accommodation – 588k under Payment to Private Contractors – Respite – 207k under Payment to Private Contractors – Daycare – 82k under Payment to Private Contractors – Home Support – (260k) over Payment to Private Contractors – PA College – (257k) over Adult and Older People – 319k under Children and Family – 588k under Children and Family – 107k under Adult and Older People – 100k under Adult and Older People – 82k under Adult and Older People – (260k) over Adult and Older People – (257k) over part of the overall budget recovery plan. This underspend reflects the current demand for the external home care service. This underspend reflects the current demand for Council funded secure placements which have reduced in 2025/26. This underspend relates to the demand for residential respite. This underspend relates to the demand for residential respite. This underspend relates to the demand for day opportunities This overspend reflects the current demand for the external home support service. The overspend reflects the current demand for PA College. 157
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (cont.) Payment to Private Contractors – Groupwork/Social Support – (193k) over Payment to Private Contractors – Community Outreach – 83k under Adult and Older People – (193k) over Children and Family – 83k under The overspend reflects additional demand for service. This underspend reflects the demand for community outreach for children with a disability. The same period saw overspends in homecare, direct payments and transport requirements which led to a breakeven overall in local office community spend for children with a disability. Transfer Payments (440k) over Direct Assistance to Persons – (410k) over Children and Family – (385k) 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. Finance Charges 27k under IT Equipment Leasing – 28k under Performance and support – 78k under This underspend relates to lower than anticipated recharges. 158
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Subjective Head Variance Subjective line Service / amount Explanation Income 874k over recovered Contributions from Other Bodies – 331k over recovered Fees and Charges – General – 201k over recovered Fees and Charges - Other Local Authorities – 127k over recovered Children and Family – 135k over recovered Adult and Older People – 198k over recovered Children and Family – 85k over recovered Adult and Older People – 116kover recovered Children and Family – 78k over recovered Justice – 80k over This over recovery is due to the level of Unaccompanied Asylum- Seeking Children (UASC) income being received for children seeking asylum. Additional income was received from NHS Lanarkshire in relation to our participation in the Care Surround Project. This over recovery relates to non- recurring income received in respect of recovery of prior year care costs from service users. 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 is due to gender-based violence services which is off-set with additional 159
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* The underlined variances represent new variances since the last report. Subjective Head Variance Subjective line Service / amount Explanation Other Income – 106k over recovered Adult and Older People – 105k over recovered payments. It also includes additional recharges to other local authorities for bail and court services. This over recovery of income relates to recovery of salary overpayments and income received from Stairlift grants for owner occupiers. 160
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South Lanarkshire Council Revised Period 14 Period 14 Social Work Resource - Total Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2025/2026 25/26 EMPLOYEE COSTS APT&C BASIC 6,795 6,126 669 APT&C OVERTIME 0 180 (180) APT&C SUPERANNUATION 444 416 28 APT&C NIC 711 730 (19) SOCIAL WORKERS BASIC GRADE BASIC 15,098 13,044 2,054 SOCIAL WORKERS BASIC GRADE OVERTIME 76 93 (17) SOCIAL WORKERS BASIC GRADE SUPERANNUATION 1,027 849 178 SOCIAL WORKERS BASIC GRADE NIC 1,984 1,781 203 MAN/SPEC/FWORK BASIC 26,606 26,185 421 MAN/SPEC/FWORK OVERTIME 142 532 (390) MAN/SPEC/FWORK SUPERANNUATION 1,718 1,629 89 MAN/SPEC/FWORK NIC 3,739 3,491 248 CARE STAFF BASIC 17,538 17,103 435 CARE STAFF OVERTIME 500 965 (465) CARE STAFF SUPERANNUATION 1,125 1,139 (14) CARE STAFF NIC 2,215 2,288 (73) INSTRUCTORS - SOCIAL WORK BASIC 1,635 1,561 74 INSTRUCTORS - SOCIAL WORK OVERTIME 0 0 0 INSTRUCTORS - SOCIAL WORK SUPERANNUATION 106 100 6 INSTRUCTORS - SOCIAL WORK NIC 197 192 5 OCCUP. THERAPISTS BASIC 0 0 0 INSTRUCTORS - SOCIAL WORK OVERTIME 0 0 0 OCCUP. THERAPISTS SUPERANNUATION 0 0 0 OCCUP. THERAPISTS NIC 0 0 0 MANUAL WORKERS BASIC 30,199 29,566 633 MANUAL WORKERS OVERTIME 1,370 1,699 (329) MANUAL WORKERS SUPERANNUATION 1,984 1,826 158 MANUAL WORKERS NIC 3,923 3,943 (20) TRAVEL AND SUBSISTANCE 397 289 108 OTHER EMPLOYEE COSTS 845 449 396 PENSION INCREASES 328 297 31 STRAIN ON THE FUND 0 12 (12) APPRENTICESHIP LEVY 477 477 0 EMPLOYEE COSTS 121,179 116,962 4,217 161
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South Lanarkshire Council Revised Period 14 Period 14 Social Work Resource - Total Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2025/2026 25/26 PROPERTY COSTS RATES 362 460 (98) SCOTTISH WATER - UNMETERED CHARGES 1 0 1 SCOTTISH WATER - METERED CHARGES 177 205 (28) RENT 547 599 (52) PROPERTY INSURANCE 292 295 (3) SECURITY COSTS 2 (9) 11 GROUND MAINTENANCE 12 12 0 GROUNDS MAINTENANCE ADDITIONAL AKORKS 0 3 (3) REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 36 132 (96) LIFE CYCLE MAINTENANCE 0 1 (1) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 28 47 (19) ELECTRICAL HEATING MAINTENANCE 0 5 (5) ELECTRICITY - CONTRACT 662 555 107 ELECTRICITY - NON CONTRACT 0 11 (11) GAS 486 385 101 FIXTURE & FITTINGS 32 47 (15) CLEANING CONTRACT 388 372 16 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 118 102 16 HEALTH & HYGIENE MATERIALS 86 84 2 AKINDOAK CLEANING 9 9 0 REFUSE UPLIFT 39 41 (2) REMOVAL & STORAGE COSTS 2 10 (8) OTHER PROPERTY COSTS 175 103 72 PROPERTY COSTS 3,454 3,469 (15) 162
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South Lanarkshire Council Revised Period 14 Period 14 Social Work Resource - Total Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2025/2026 25/26 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 930 963 (33) COMPUTER EQUIPMENT MAINTENANCE 27 10 17 I.T. EQUIPMENT MAINT-CONTRACT 176 231 (55) I.T. ELECTRONIC MESSAGING 97 150 (53) EQUIPMENT, APPARATUS AND TOOLS 110 78 32 SMALL TOOLS 4 7 (3) AIDS FOR CLIENTS 860 725 135 ADAPTATIONS FOR CLIENTS 873 867 6 SUPPLIES FOR CLIENTS 352 245 107 FURNITURE - OFFICE 1 9 (8) FURNITURE - GENERAL 34 38 (4) FURNISHINGS (INCL. CROCKERY & LINEN) 19 44 (25) MATERIALS 10 (3) 13 MATERIALS, APPARATUS AND EQUIPMENT 2 18 (16) TV LICENCES - EDUCATION 0 3 (3) PROVISIONS 227 223 4 FOOD PURCHASES WITHIN CONTRACT 446 381 65 BEVERAGES 50 40 10 SCHOOL MILK 34 31 3 PROTECTIVE CLOTHING & UNIFORMS 1,457 1,600 (143) LAUNDRY COSTS 3 4 (1) OTHER SUPPLIES AND SERVICES 38 25 13 HEALTH AND SAFETY 0 0 0 CATERING - CONTRACT 367 422 (55) CATERING - OUTWITH CONTRACT 21 19 2 ARTIST FEES/ PERFORMING ARTS 0 3 (3) OUTSOURCED MAIL 0 1 (1) DELIVERY CHARGE 0 2 (2) SUPPLIES AND SERVICES 6,138 6,136 2 TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 1 (1) POOL CAR CHARGES-RENTAL 169 236 (67) POOL CAR CHARGES-FUEL 15 0 15 POOL CAR CHARGES-ADDITIONAL COSTS 3 2 1 OTHER TRANSPORT COSTS 801 728 73 INSURANCE 24 21 3 FLEET SERVICE CHARGES 3,283 3,417 (134) HIRE OF EXTERNAL VEHICLES 7 2 5 HIRE OF SKIPS 0 2 (2) EXTERNAL TRANSPORT CONTRACT 0 5 (5) PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 0 3 (3) PUPIL TRANSPORT - OTHER 10 9 1 TRANSPORT AND PLANT 4,312 4,426 (114) 163
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South Lanarkshire Council Revised Period 14 Period 14 Social Work Resource - Total Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2025/2026 25/26 ADMINISTRATION PRINTING AND STATIONERY 82 132 (50) TELEPHONES 200 135 65 MOBILE PHONES 282 326 (44) ADVERTISING - RECRUITMENT 4 4 0 ADVERTISING - OTHER 10 2 8 POSTAGES/COURIERS 54 53 1 SMS MESSAGING 2 0 2 MEMBERSHIP FEES/SUBSCRIPTIONS 74 73 1 INSURANCE 27 27 0 MEDICAL COSTS 34 68 (34) LEGAL EXPENSES 542 625 (83) PETTY OUTLAYS 0 1 (1) HOSPITALITY / CIVIC RECOGNITION 2 3 (1) PAYPOINT AGENCY FEES 0 3 (3) OTHER ADMIN COSTS 15 6 9 CONFERENCES - OFFICIALS (incl associated costs) 15 5 10 TRAINING 59 21 38 INTERNAL SUPPORT SERVICES ALLOWANCES 410 409 1 ADMINISTRATION 1,812 1,893 (81) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 75 88 (13) OTHER LOCAL AUTHORITIES 25 25 0 GRANTS TO VOLUNTARY ORGANISATIONS 23 23 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 1,817 1,794 23 PAYMENTS TO OTHER BODIES 1,509 1,217 292 PAYMENTS TO HEALTH BOARD 1,471 1,524 (53) PRIVATE INDIVIDUALS - GENERAL 775 568 207 SOCIAL WORK - FOSTER PARENTS 6,570 6,930 (360) SOCIAL WORK - FOSTER PARENTS 94 79 15 SOCIAL WORK - ADOPTION ALLOWANCES 650 1,020 (370) DIRECT PAYMENTS 11,261 11,297 (36) PAYMENT TO OTHER BODIES 24,270 24,565 (295) PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES 0 1 (1) PAYMENT TO LOCAL AUTHORITY CON \ 0000-DEFAULT 0 66 (66) PAYMENT TO PRIVATE CONTRACTOR 156,045 154,764 1,281 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 139 136 3 PAYMENT TO CONTRACTORS 156,184 154,967 1,217 TRANSFER PAYMENTS DIRECT ASSISTANCE TO PERSONS 4,345 4,755 (410) SECTION PAYMENTS 30 60 (30) TRANSFER PAYMENTS 4,375 4,815 (440) 164
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South Lanarkshire Council Revised Period 14 Period 14 Social Work Resource - Total Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2025/2026 25/26 FINANCING CHARGES LEASING CHARGES - OPERATIONAL (1) 0 (1) I.T. EQUIPMENT LEASING - CONTRACT 398 370 28 FINANCING CHARGES 397 370 27 TOTAL EXPENDITURE 322,121 317,603 4,518 INCOME NON RELEVANT GOVERNMENT GRANT (8,810) (8,842) 32 DWP SUBSIDY 0 (14) 14 RESOURCE TRANSFER INCOME FROM (25,786) (25,785) (1) CONTRIBUTIONS FROM OTHER BODIES (828) (1,159) 331 SALES - SALE OF MEALS (29) (54) 25 FEES AND CHARGES - GENERAL (6,704) (6,905) 201 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (443) (570) 127 CHARGES TO HEALTH BOARDS (26,279) (26,307) 28 FEES AND CHARGES - DEPARTMENTS (218) (212) (6) RENTAL INCOME (45) (52) 7 OTHER INCOME (135) (241) 106 ACCOMMODATION INCOME FROM USERS (400) (410) 10 INCOME (69,677) (70,551) 874 NET EXPENDITURE 252,444 247,052 5,392 165
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 27 August 2026 Report by: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget Monitoring 2026/2027 1. Purpose of Report 1.1. The purpose of the report is to: [purpose] advise the 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 2026 to 10 July 2026. [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s): [recs] (1) that the projected break-even position on the General Fund Revenue Account for 2026/2027 (section 4.1) after budgeted Transfers to Reserves and previously reported underspends, and the actual spend as at 10 July 2026 (Appendix 1), be noted; (2) that the proposed Transfers to Reserves (sections 4.3 to 4.5), be noted; and (3) that the projected break-even position on the Housing Revenue Account for 2026/2027, and the actual spend as at 10 July 2026 (section 5 and Appendix 2), be noted. 3. Background 3.1. This overview report will summarise the projected outturn for 2026/2027 for both the Council’s General Fund (section 4) and for the Housing Revenue Account (section 5). It will also provide the actual spend as at 10 July 2026. 4. General Services 2026/2027 Projected Outturn as at 10 July 2026 4.1. As at 10 July 2026, the projected outturn position for 2026/2027 on the General Services budget is break-even after budgeted Transfers to Reserves and previously reported underspends (Appendix 1). The actual spend to date is shown in Appendix 1. 4.2. Committed Funding: Following the Budget being set on 25 February 2026, it is appropriate to update Members on the impact on the 2026/2027 Revenue Budget. 4.3. £31.959 million of the committed investment monies is funded by one-off Revenue Budget in 2026/2027. Officers have considered the budget profiling and it is anticipated that £12.130 million will be spent in 2026/2027, meaning that one-off funding of £19.829 million has been moved to the budget line 2026/2027 Investments – Transfers to Reserves to complete the committed works into future years. 9 167
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4.4. In addition, as part of the 2026/2027 Budget setting process, the Council agreed to a further extension to the Loans Fund Review. An underspend of £6.017 million was anticipated in the Loans Fund Budget in 2026/2027. £6.017 million has, therefore, been moved to the budget line Loan Charges – Transfers to Reserves and will be set aside and used to reduce the Budget Gap in 2027/2028 as planned. 4.5. Similarly, in line with borrowing for service concession arrangements, as approved at Council (January 2023), £0.826 million is required to be transferred to reserves to be utilised from 2027/2028. £0.826 million has therefore also been moved to the Loan Charges – Transfers to Reserves budget line as planned. 4.6. This funding of £26.672 million (sections 4.2 to 4.5) is committed for approved investment and future costs, and has been moved to the Transfers to Reserves budget lines in Appendix 1. 4.7. Transfers from Capital: The Budget in Appendix 1 includes a £5.300 million transfer from the Capital Programme for the Private Housing Scheme of Assistance (£1.000 million) and Planned Maintenance (£4.300 million) programmes. Following a review of the spend, it has been identified that it cannot be classed as Capital. Therefore, it is proposed that budget of £5.300 million will be transferred to Housing and Technical Resource’s Revenue budget. This is an accounting transaction only. The total overall budget for the projects remains the same. 4.8. Across the Council’s Budget, there are 3 notable areas where underspends are anticipated this financial year. These are taken in turn. 4.9. Loan Charges Underspend: An underspend is anticipated in 2026/2027 due to the capital profile meaning a reduced requirement to borrow for investment monies this financial year (£3.596 million), and that anticipated deposit interest and interest on revenue balances is expected to be higher than budgeted (£2.500 million). 4.10. Non-Domestic Rates Underspend: Following the national Rates Revaluation exercise and the rates poundage figure set as part of the 2026/2027 Settlement, an underspend of £2.700 million is anticipated in 2026/2027. This will be a one-off benefit in 2026/2027 and a permanent benefit to the Budget Strategy from 2027/2028 (included in the Budget Strategy paper to Executive Committee). 4.11. Empty Property Relief Underspend: A recurring underspend of £1.000 million is anticipated due to a reduction in the number of empty properties being supported and will mean a permanent benefit to the Budget Strategy from 2027/2028 (noted in the Budget Strategy report to Executive Committee). 4.12. We are still very early in the financial year. The budget for each of these areas has been moved to a separate budget line in Appendix 1 and will be considered later in the financial year as part of the Probable Outturn position. 5. Updates on Budget Areas 5.1. Packaging Extended Producer Responsibility (pEPR) and Teacher Numbers / Reduction in Class Contact Time (RCCT) 2026/2027: The 2026/2027 Revenue Budget paper to Council in February 2026 identified £7.865 million of core Council budget released from pEPR monies and £4.200 million of core Council budget for potential costs of RCCT in future years available as one-off benefits in 2026/2027. Both budgets have already been utilised within the Council’s budget for 2026/2027 and are part of the funding for the approved £33.3 million of one-off investments. 168
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5.2. Social Work Resources – Children and Families: The forecasts for Children and Families, Justice and Performance and Support Services continue to show a breakeven position. As reported through Social Work Committee, budget pressures within Children and Families are continuing into 2026/2027 in relation to statutory duties of continuing care and increased costs and requirements for residential placements, fostering and kinship care. The Social Work Resources position assumes that Children and Families’ reserves funding will be utilised later in the financial year, to support a break-even position in 2026/2027. 5.3. Social Work Resources – Adults and Older People: As we move through the financial year, the forecast outturn will continue to be refined, taking into account the ongoing recruitment across the Service and management decisions. Any transfers to reserves will be confirmed as part of the Probable Outturn exercise. 5.4. Inflation and Price Assumptions: The Council’s budget for 2026/2027 includes the provision of budget for assumed inflationary increases for the Council’s main contracts including schools’ modernisation contract (Public Private Partnership (PPP)), school transport (Strathclyde Partnership for Transport (SPT) and Additional Support Needs (ASN) taxis), social care for Children and Families and waste. It also includes provision for assumed price impacts of utilities and fuel. 5.5. Inflation reduced to below 3% in May 2026, however it is anticipated to increase again during 2026/2027 due to increased utilities prices from June 2026 as a result of the current conflict in Iran. The schools’ modernisation contract increase is based on inflation at the start of the calendar year and has been accounted for. The costs for the other main contracts will continue to be monitored throughout the financial year as more information becomes available. 5.6. In relation to utilities, the Council is a member of the buying consortium who purchase wholesale energy in advance, on behalf of ourselves and other public sector bodies. All of the Council’s required units are purchased for 2026/2027 at a lower price than 2025/2026. However, this does not cover non-energy charges including standing charges etc. with only a minor net saving assumed in 2026/2027. This will continue to be monitored throughout the financial year as more information becomes available. 5.7. Fuel prices have seen an increase of approximately 30% from February to May as a result of the current conflict in Iran. Prices and any budgetary impact will continue to be monitored throughout the financial year. 5.8. An increased inflationary budget requirement for these areas has been assumed in the Council’s Budget Strategy for 2027/2028 to 2028/2029. However, for 2026/2027, it is proposed that they continue to be monitored. 6. Housing Revenue Account Position 6.1. As at 10 July 2026, Appendix 2 of the report shows a break-even position on the Housing Revenue Account. 7. Employee Implications 7.1. None. 8. Financial Implications 8.1. As detailed in sections 4 to 5 of the report. 169
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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. Risk and 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. 10.2. There are no implications for sustainability in terms of the information contained in this report. 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) 10 August 2026 Link(s) to Council Values/Ambitions/Objectives ▪ Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Financial Ledger and budget monitoring results to 10 July 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 170
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Note: While the Year to Date Actual at period 4 presents a net surplus position (£69.501m), this is timing only. The forecast outturn shows a breakeven position (section 4.1). Appendix 1 Revised Projected Projected % Note Year to Date Annual Outturn Outturn Actual Budget Variance Resources: £m £m £m £m Community and Enterprise Resources 138.980 138.980 0.000 0.00% 30.966 Facilities Waste and Grounds 84.744 85.355 (0.611) (0.72%) 18.544 Leisure and Culture 19.658 19.658 0.000 0.00% 4.071 Planning and Regulatory Services 5.925 5.397 0.528 8.91% 0.966 Enterprise and Sustainable Development 6.940 6.775 0.165 2.38% (0.376) Roads, Transportation and Fleet 21.713 21.795 (0.082) (0.38%) 7.761 Education Resources 525.944 525.944 0.000 0.00% 128.077 Education 525.944 525.944 0.000 0.00% 128.077 Finance and Corporate Resources 49.367 49.367 0.000 0.00% 19.763 Finance Services - Strategy 2.834 2.776 0.058 2.05% 1.089 Finance Services - Transactions 20.285 20.263 0.022 0.11% 6.490 Audit and Compliance Services 0.417 0.433 (0.016) (3.84%) 0.141 Information Technology Services 9.160 9.255 (0.095) (1.04%) 6.683 Communications and Strategy Services 3.673 3.555 0.118 3.21% 1.431 Administration and Licensing Services 5.258 5.258 0.000 0.00% 1.576 Personnel Services 7.740 7.827 (0.087) (1.12%) 2.353 Housing & Technical Resources 19.005 19.005 0.000 0.00% 4.985 Housing Services 8.954 8.936 0.018 0.20% 1.200 Property Services 10.051 10.069 (0.018) (0.18%) 3.785 Social Work Resources 270.829 270.829 0.000 0.00% 69.101 Performance and Support Services 6.756 6.497 0.259 3.83% 1.767 Children and Families 49.929 50.727 (0.798) (1.60%) 11.676 Adults and Older People 212.592 212.592 0.000 0.00% 54.945 Justice and Substance Misuse 1.552 1.013 0.539 34.73% 0.713 Joint Boards 2.072 2.072 0.000 0.00% 0.638 1,006.197 1,006.197 0.000 0.00% 253.530 Revised Projected Projected Year to Date Annual Outturn Outturn Actual Budget Variance Summary: £m £m £m £m Resources Total 1,006.197 1,006.197 0.000 0.00% 253.530 CFCR 5.401 5.401 0.000 0.00% 0.000 Loan Charges 35.755 35.755 0.000 0.00% 0.000 Corporate Items (5.593) (5.593) 0.000 0.00% 0.138 2026/2027 Investments - T/f to Reserves 19.829 19.829 0.000 0.00% 0.000 Loan Charges - T/f to Reserves 6.843 6.843 0.000 0.00% 0.000 Loan Charges - Underspend 6.096 6.096 0.000 0.00% 0.000 Non-Domestic Rates - Underspend 2.700 2.700 0.000 0.00% 0.000 Empty Property Relief - Underspend 1.000 1.000 0.000 0.00% 0.000 Total Expenditure 1,078.228 1,078.228 0.000 0.00% 253.668 Council Tax 210.719 210.719 0.000 0.00% 64.837 Less: Council Tax Reduction Scheme (26.228) (26.228) 0.000 0.00% (8.070) 184.491 184.491 0.000 0.00% 56.767 General Revenue Grant 438.388 438.388 0.000 0.00% 134.889 Non Domestic Rates 427.417 427.417 0.000 0.00% 131.513 Transfer from Reserves 27.932 27.932 0.000 0.00% 0.000 Total Income 1,078.228 1,078.228 0.000 0.00% 323.169 Net Expenditure 0.000 0.000 0.000 0.00% (69.501) Period Ended 10 July 2026 (No.4) Revenue Budget Monitoring Report SOUTH LANARKSHIRE COUNCIL 171
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Note: While the Year to Date Actual at period 4 presents a net deficit position (£13.495m), this is timing only. The forecast outturn shows a breakeven position (section 5.1). Appendix 2 Revised Projected Projected Year to Date Annual Outturn Outturn % Note Actual Budget Variance Budget Category £m £m £m £m Employee Costs 17.393 17.377 0.016 0.09% 4.396 Property Costs 62.761 62.761 0.000 0.00% 16.767 Supplies and Services 0.523 0.523 0.000 0.00% 0.098 Transport and Plant 0.195 0.195 0.000 0.00% 0.091 Administration 5.604 5.620 (0.016) (0.29%) 0.483 Payment to Other Bodies 2.682 2.682 0.000 0.00% 0.006 Payment to Contractors 0.806 0.806 0.000 0.00% 0.722 Transfer Payments 0.000 0.000 0.000 0.00% 0.000 Financing Charges 33.918 33.918 0.000 0.00% 3.495 Total Controllable Exp. 123.882 123.882 0.000 0.00% 26.058 Total Controllable Inc. (141.769) (141.769) 0.000 0.00% (39.553) Transfer to/(from) Balance Sheet (3.498) (3.498) 0.000 0.00% 0.000 Net Controllable Exp. (21.385) (21.385) 0.000 0.00% (13.495) Loan Charges 21.385 21.385 0.000 0.00% 0.000 Net Controllable Exp. 0.000 0.000 0.000 0.00% (13.495) SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 10 July 2026 (No.4) Housing Revenue Account 172
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 27 August 2026 Report by: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget 2026/2027 - 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 2026/2027. [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s): [recs] (1) that the 2026/2027 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 10 July 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. 10 173
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7. Risk and 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 Requirements 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) 10 August 2026 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Revenue Ledger prints to 10 July 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 174
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Appendix A South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 10 July 2026 (No.4) 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 84.744 85.355 (0.611) (0.72%) 18.544 Leisure and Culture 19.658 19.658 0.000 0.00% 4.071 Planning and Regulatory Services 5.925 5.397 0.528 8.91% 0.966 Environmental and Sustainable Devlopment 6.940 6.775 0.165 2.38% (0.376) Roads, Transportation and Fleet 21.713 21.795 (0.082) (0.38%) 7.761 Total Community and Enterprise Resources 138.980 138.980 (0.000) (0.00%) 30.966 10 175
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Community and Enterprise Resources Variance Analysis 2026/27 (Period 4) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 3,131k under APT&C Basic/ Superannuation/ National Insurance – 3,714k under Facilities, Waste and Grounds Services – 2,529k under The variances are mainly due to vacant posts, with recruitment currently being progressed. Planning and Regulatory Services - 247k under Enterprise & Sustainable Development – 178k under Roads, Transportation and Fleet Services - 952k under Overtime - (616k) over Facilities, Waste and Grounds Services - (750k) over The projected overtime overspend within Facilities, Waste, Streets and Grounds is mainly down to the covering of vacant posts within the services. Roads, Transportation and Fleet Services - 126k under The under spend within Roads is due to less overtime anticipated to meet the winter service, this is partially offset by a predicted overspend within Fleet, mainly due to mechanics and driver’s overtime. 176
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Pension Increases – (110k) over Planning and Regulatory Services – (80k) over The overspend relates to the ongoing cost of early retirals within PBS. Enterprise & Sustainable Development – (£16k) over The overspend relates to the ongoing cost of early retirals within Support. Roads, Transportation and Fleet Services – (14k) over The overspend relates to the ongoing cost of early retirals within Roads. Property Costs (342k) over Factoring Charges - (31k) over Roads, Transportation and Fleet Services - (31k) over The overspend within Fleet is due to an increase in the quarterly factoring charges for Hamilton Boulevard. Security Costs – (15k) over Roads, Transportation and Fleet Services – (19k) over The projected overspend relates to greater security costs within Fleet. Grounds Maintenance/ Repairs and Maintenance/ Life Cycle Maintenance – (65k) over Facilities, Waste and Grounds Services - (40k) over The projected overspend relates to general maintenance costs throughout the services. Cleaning & Janitorial Supplies and Equipment - (89k) over Facilities, Waste and Grounds Services - (79k) over The projected overspend relates to an increase in costs for cleaning materials within Facilities Management. 177
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Health & Hygiene Materials – (60k) over Facilities, Waste and Grounds Services - (60k) over The projected overspend is within Facilities relates to the purchase of healthy & hygiene materials Refuse Uplift – (101k) over Facilities, Waste and Grounds Services - (116k) over The projected overspend is within Waste and relates to the refuse uplift costs being greater. Supplies and Services (720k) over Computer Equipment Purchase - (65k) over Enterprise & Sustainable Development – 21k under The projected under spend is within Support and is due to computer equipment purchases. Roads, Transportation and Fleet Services - (86k) over This projected overspend mainly relates to increased costs for annual subscriptions for Computer Licenses within Roads. IT Equipment Maintenance – (28k) over Facilities, Waste and Grounds Services - (28k) over The predicted over spend is within Facilities and is due to costs for the cashless being greater than budget. Small Tools – 24k under Roads, Transportation and Fleet Services - 24k under The predicted under spend is within Roads and is due to the purchase of tools being less than budgeted 178
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont). Materials/Stock – (330k) over Facilities, Waste and Grounds Services - (144k) over Grounds is predicted to have an overspend on materials against budget. Roads, Transportation and Fleet Services - (186k) over The overspend within Roads relates to greater spend on materials due to increased levels of work on roads maintenance. Food Purchases - (150k) over Facilities, Waste and Grounds Services - (150k) over The projected overspend relates to an increase in costs for food within Facilities Management. Protective Clothing – (70k) over Facilities, Waste and Grounds Services - (70k) over The overspend is within Grounds and is for PPE required within the Service. Major Supply of Electrical Power – (90k) over Roads, Transportation and Fleet Services - (90k) over The overspend within Roads is due to increased spend on electrical costs Transport & Plant (1,216k) over 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. 179
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Subjective Head Variance Subjective line Service / amount Explanation Transport & Plant (cont.) Fleet Services - Fuel - (42k) over Roads, Transportation and Fleet - (38k) over The overspend predicted is within Fleet and is for the costs relating to oils and lubs. Pool Car Charges – Rental/ Fuel - 24k under Planning and Regulatory Services – 24k under The forecast underspend is mainly due to demand for the use of pool cars being less than budget within Planning. Fleet Services Repairs - Outside Repairs - (87k) over Roads, Transportation and Fleet - (87k) 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. Fleet Services Repairs - Tyres - (40k) over Roads, Transportation and Fleet - (40k) over The projected overspend is due to higher than budgeted costs for tyres. Vehicle Maintenance - (473k) over Facilities, Waste and Grounds Services - (356k) over Roads, Transportation and Fleet - (118k) over The projected overspend is due to higher than budgeted charges for routine maintenance within Facilities, Grounds and Waste. The projected overspend is due to higher than budgeted charges for routine maintenance within Roads. 180
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Subjective Head Variance Subjective line Service / amount Explanation Transport & Plant (cont.) Fleet Service Charges – Plant Maintenance – (35k) over Facilities, Waste and Grounds Services - (43k) over The projected overspend is due to higher than budgeted costs for plant maintenance within Grounds. Fleet Service Charges - Leasing – 306k under Facilities, Waste and Grounds Services – 266k under The forecast reflects reduced spending on vehicle leasing within Grounds, Waste and Streets, primarily due to the majority of leasing charges incurred in the previous financial year. Roads, Transportation and Fleet – 34k under The forecast reflects reduced spending on vehicle leasing within Roads, primarily due to the majority of leasing charges incurred in the previous financial year. Fleet Service Charges - Hired Vehicles – (485k) over Facilities, Waste and Grounds Services – (557k) over The projected overspend is mainly due to an increased demand for hires within Waste and Streets for carrying out street works and refuse collection. Roads, Transportation and Fleet – 46k under The projected underspend is mainly due to the lower level of demand for hires for carrying out road and lighting works. 181
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Subjective Head Variance Subjective line Service / amount Explanation Transport & Plant (cont.) Fleet Service Charges – Road Fund Licence (RFL) – 55k under Facilities, Waste and Grounds Services – 36k under The underspend is mainly due to the cost of RFL’s for heavy goods vehicles within Waste and Streets being reduced as part of a Road Tax funding programme. The reduction is for one year only. Roads, Transportation and Fleet – 19k under The underspend is mainly due to the cost of RFL’s for heavy goods vehicles within Roads being reduced as part of a Road Tax funding programme. The reduction is for one year only. Fleet Service Charges - Fuel – (371k) over Facilities, Waste and Grounds Services – (477k) over Roads, Transportation and Fleet – 106k under The overspend is within Grounds and Waste and is due to a price increase on the cost of fuel. The projected underspend is within Roads and is due to fuel costs being less than budget. Administration (130k) over Printing & Stationery – (36k) over Facilities, Waste and Grounds Services - (51k) over The overspend is within Facilities and Waste and relates to menu development costs and label printing for bins. 182
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Subjective Head Variance Subjective line Service / amount Explanation Administration (cont.) Postages – (14k) over Roads, Transportation and Fleet - (14k) over The forecast anticipates a greater demand on postal services for notification of works to residents. Membership Fees/Subscriptions – (13k) over Facilities, Waste and Grounds Services - (15k) over The overspend is within Grounds and relates to costs for standpipe licennces. Medical Costs – (36k) over Facilities, Waste and Grounds Services - (34k) over The overspend anticipates a higher level of medical referrals due to staff absence levels within Facilities and Waste. Internet Agency Fees – (20k) over Facilities, Waste and Grounds Services - (20k) over The overspend within Facilities is in relation to payments made for the Parent Pay system. Payment to Other Bodies (38k) over Payment to Other Local Authorities – (37k) over Planning and Regulatory Services - (37k) over The forecast overspend is within Environmental and is due to increased contract costs for scientific services. 183
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (523k) over Payment to Contractors - (522k) over Planning and Regulatory Services - (87k) over The forecast overspend is within Environmental and is due to increased demand for pest control and increased contract costs for clinical waste/dog warden services. The increased costs for pest control are offset by increased income. Roads, Transportation and Fleet - (435k) over The forecast overspend is mainly due to increased sub- contractor cost anticipated within Roads Construction Unit to manage overall workload. Financing Charges (49k) over IT Equipment Leasing – (49k) over Planning and Regulatory Services - (8k) over Enterprise & Sustainable Development – (24k) over Roads, Transportation and Fleet - (17k) over The overspend is mainly due to greater than anticipated IT equipment leasing costs within PBS. The overspend is mainly due to greater than anticipated IT equipment leasing costs within Support. The overspend is mainly due to greater than anticipated IT equipment leasing costs within Roads. 184
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Subjective Head Variance Subjective line Service / amount Explanation Income (113k) under recovered Sales – General – (156k) under recovered Facilities, Waste and Grounds Services - (156k) under recovered The projected under recovery is mainly due to school meal income being less than budget, this is a result of the increase in free school meals. Fees and Charges - General - (279k) under recovered Facilities, Waste and Grounds Services - (511k) under recovered Planning and Regulatory Services - 432k over The projected under recovery is mainly due to a reduction in demand for burial services within Bereavement and lower than anticipated garden waste permit purchases within Waste and lower. The projected over recovery is due to increased fees for planning applications and building warrants along with additional income from pest control. Roads, Transportation and Fleet - (200k) under recovered The projected under recovery is within Roads and is due to lower than anticipated income from vehicle Electrical power recharging. 185
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Fleet Services – 60k over recovered Roads, Transportation and Fleet – 60k over recovered The over recovery is within Fleet and mainly relates to income received for Fleet Services, this partially offsets overspends within Transport & Plant. Other Income – 239k over recovered Facilities, Waste and Grounds Services – 220k over recovered The predicted over recovery is within Grounds and relates to internal service requests being higher than budget. * The underlined variances represent new variances since the last report 186
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Community & Enterprise Resources Summary Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2026/2027 26/27 Outturn) EMPLOYEE COSTS TEACHERS BASIC 0 0 14 (14) TEACHERS NIC 0 0 2 (2) APT & C BASIC 92,832 21,523 90,118 2,714 APT & C OVERTIME 1,265 503 1,878 (613) APT & C SUPERANNUATION 13,724 3,414 13,148 576 APT & C NIC 10,368 2,592 9,944 424 MANUAL WORKERS BASIC 0 7 1 (1) MANUAL SESSIONAL STAFF BASIC 1,949 635 1,842 107 MANUAL SESSIONAL STAFF OVERTIME 0 5 3 (3) MANUAL SESSIONAL STAFF SUPERANNUATION 277 82 259 18 MANUAL SESSIONAL STAFF NIC 164 69 151 13 TRAVEL AND SUBSISTENCE 99 14 80 19 OTHER EMPLOYEE COSTS 47 0 44 3 PENSION INCREASES 1,114 294 1,224 (110) COST LABOUR ALLOCATION (64) (65) (64) 0 EMPLOYEE COSTS 121,775 29,073 118,644 3,131 PROPERTY COSTS RATES 1,101 0 1,100 1 SCOTTISH WATER - UNMETERED CHARGES 25 0 25 0 SCOTTISH WATER - METERED CHARGES 157 48 157 0 RENT 196 28 212 (16) SERVICE CHARGE 42 13 42 0 FACTORING CHARGES 16 19 47 (31) PROPERTY INSURANCE 288 0 288 0 SECURITY COSTS 44 (10) 59 (15) GROUND MAINTENANCE 8 5 23 (15) GROUNDS MAINTENANCE ADDITIONAL WORKS 0 6 6 (6) REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 11 16 32 (21) LIFE CYCLE MAINTENANCE 0 (3) 8 (8) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 34 12 49 (15) ASBESTOS 0 1 0 0 ELECTRICITY - CONTRACT 3,798 94 3,798 0 GAS 1,596 295 1,578 18 HEATING OIL 14 0 14 0 FIXTURE & FITTINGS 0 1 1 (1) CLEANING CONTRACT 20 21 20 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 585 143 674 (89) HEALTH & HYGIENE MATERIALS 43 36 103 (60) REFUSE UPLIFT 404 85 505 (101) REMOVAL & STORAGE COSTS 1 1 1 0 OTHER PROPERTY COSTS 26 (2) 9 17 OFFICE ACCOMODATION FACILITIES 4 4 4 0 PROPERTY COSTS 8,413 813 8,755 (342) 187
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Community & Enterprise Resources Summary Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2026/2027 26/27 Outturn) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 731 298 796 (65) COMPUTER EQUIPMENT MAINTENANCE 45 1 46 (1) I.T. EQUIPMENT MAINT-CONTRACT 191 72 219 (28) I.T. ELECTRONIC MESSAGING 3 0 3 0 EQUIPMENT, APPARATUS AND TOOLS 1,252 367 1,252 0 SMALL TOOLS 107 0 83 24 ADAPTATIONS FOR CLIENTS 1 1 2 (1) FURNITURE - OFFICE 5 0 5 0 FURNISHINGS (INCL. CROCKERY & LINEN) 110 2 110 0 MATERIALS 7,488 1,484 5,970 1,518 STOCK/STORE ISSUES 0 308 1,848 (1,848) MATERIALS, APPARATUS AND EQUIPMENT 15 2 17 (2) AUDIO VISUAL 0 1 1 (1) PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 1 2 0 PROVISIONS 0 1 1 (1) FOOD PURCHASES 5,585 1,229 5,735 (150) BEVERAGES 0 4 1 (1) SCHOOL MILK 50 47 50 0 RECHARGES OF DIRECT FOOD COSTS 68 (1) 68 0 OPENING STOCK 0 (747) 0 0 CLOSING STOCK 0 753 0 0 PROTECTIVE CLOTHING & UNIFORMS 232 82 302 (70) LAUNDRY COSTS 10 4 10 0 OTHER SUPPLIES AND SERVICES 629 81 633 (4) MAJOR SUPPLY OF ELECTRICAL POWER 2,250 (25) 2,340 (90) OUTSOURCED MAIL 17 14 17 0 DELIVERY CHARGE 1 2 1 0 SUPPLIES AND SERVICES 18,792 3,981 19,512 (720) 188
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Community & Enterprise Resources Summary Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2026/2027 26/27 Outturn) TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 1 0 0 PURCHASE OF PLANT 63 4 63 0 FLEET SERVICES - DRIVERS 65 0 107 (42) FLEET SERVICES - FUEL 2,998 1,225 3,040 (42) FLEET SERVICES - VEHICLE HIRE 1,229 616 1,229 0 POOL CAR CHARGES - RENTAL 96 15 83 13 POOL CAR CHARGES - FUEL 15 0 4 11 POOL CAR CHARGES - ADDITIONAL COSTS 7 0 7 0 OTHER TRANSPORT COSTS 77 57 87 (10) TRANSPORT INSURANCE 93 0 81 12 LICENCES 491 172 491 0 FLEET SERVICES - REPAIRS 22 0 1 21 FLEET SERVICES - REPAIRS - OUTSIDE REPAIRS 800 356 887 (87) FLEET SERVICES - REPAIRS - INSURANCE OUTSIDE REPAIRS 171 68 171 0 FLEET SERVICES - REPAIRS - OUTSIDE REPAIRS PLANT 59 28 59 0 FLEET SERVICES - REPAIRS - MATERIALS/ SPARES 1,030 322 1,030 0 FLEET SERVICES - REPAIRS - INDIRECT MATERIALS EQUIP CONSUMBALES 60 17 60 0 FLEET SERVICES - REPAIRS - STOCK 93 29 93 0 FLEET SERVICES - REPAIRS - TYRES 382 133 422 (40) PLANT SERVICES 19 0 6 13 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 4,623 1,375 5,096 (473) FLEET SERVICE CHARGES - PLANT MAINTENANCE 269 84 304 (35) FLEET SERVICE CHARGES - ASSET MODIFICATION 68 81 51 17 FLEET SERVICE CHARGES - LEASING 4,794 3,096 4,488 306 FLEET SERVICE CHARGES - HIRED VEHICLES 783 334 1,268 (485) FLEET SERVICE CHARGES - CONTRACT HIRE 200 81 263 (63) FLEET SERVICE CHARGES - ROAD FUND LICENCE 235 63 180 55 FLEET SERVICE CHARGES - FUEL 3,130 873 3,501 (371) FLEET SERVICE CHARGES - DRIVERS 56 0 65 (9) HIRE OF EXTERNAL VEHICLES 68 0 68 0 HIRE OF EXTERNAL PLANT 328 84 328 0 HIRE OF SKIPS 17 7 24 (7) PUPIL TRANSPORT - SPECIAL EDUCATION 247 3 247 0 TRANSPORT AND PLANT 22,588 9,124 23,804 (1,216) ADMINISTRATION PRINTING AND STATIONERY 244 36 280 (36) TELEPHONES 98 5 89 9 MOBILE PHONES 71 0 79 (8) ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 0 8 0 ADVERTISING - OTHER 75 15 75 0 POSTAGES/COURIERS 27 13 41 (14) MEMBERSHIP FEES/SUBSCRIPTIONS 56 96 69 (13) INSURANCE 260 0 260 0 MEDICAL COSTS 7 11 43 (36) LEGAL EXPENSES 4 3 4 0 HOSPITALITY / CIVIC RECOGNITION 3 0 3 0 INTERNET AGENCY FEES 23 8 43 (20) SECURITY UPLIFT FEES 26 2 26 0 OTHER ADMIN COSTS 6 0 6 0 TRAINING 12 7 24 (12) ADMINISTRATION 920 196 1,050 (130) 189
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Community & Enterprise Resources Summary Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2026/2027 26/27 Outturn) PAYMENT TO OTHER BODIES SPTE: ANNUAL BUS SUBSIDY 2,166 2,741 2,167 (1) SPTE: BUS OTHER 258 0 258 0 SPTE: FERRIES 29 0 29 0 SPTE: UNDERGROUND 1,318 0 1,318 0 SPTE: OTHER 1,727 0 1,727 0 SPTE: MAINTENANCE OF BUS SHELTERS AND STOPS 131 33 131 0 OTHER LOCAL AUTHORITIES 73 33 110 (37) GRANTS TO VOLUNTARY ORGANISATIONS 22 0 22 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 39 (1) 39 0 PAYMENTS TO OTHER BODIES 5,332 642 5,332 0 EXTERNAL AUDIT FEES 3 2 3 0 ACTIVITIES PROGRAMME 173 50 173 0 PAYMENT TO OTHER BODIES 11,271 3,500 11,309 (38) PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 2,123 22 2,124 (1) PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 97 302 0 PAYMENT TO PRIVATE CONTRACTOR 39,009 9,012 39,531 (522) PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 0 19 0 0 PAYMENT TO CONTRACTORS 41,434 9,150 41,957 (523) TRANSFER PAYMENTS CONCESSIONARY FARES 640 321 640 0 TRANSFER PAYMENTS 640 321 640 0 FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 194 10 243 (49) FINANCING CHARGES 194 10 243 (49) TOTAL EXPENDITURE 226,027 56,168 225,914 113 INCOME MILK SUBSIDIES FROM THE E.U. (37) 0 (37) 0 CONTRIBUTIONS FROM OTHER BODIES (17,810) (2,990) (17,810) 0 ERDF GRANT 0 (876) 0 0 SALES - GENERAL (4,728) (1,524) (4,572) (156) SALES - DEPARTMENTS OF THE AUTHORITY (136) (68) (136) 0 FEES AND CHARGES - GENERAL (13,869) (4,498) (13,590) (279) FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (6,856) (2,237) (6,879) 23 RENTAL INCOME (48) (27) (48) 0 FLEET SERVICES (12,781) (5,048) (12,841) 60 OTHER INCOME (2,472) (120) (2,711) 239 RECOVERY FROM CAPITAL (1,333) (71) (1,333) 0 RECHARGES - DEPARTMENTS OF THE AUTHORITY (26,977) (7,743) (26,977) 0 TOTAL INCOME (87,047) (25,202) (86,934) (113) NET EXPENDITURE 138,980 30,966 138,980 0 190
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Appendix B South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 10 July 2026 (No.4) Education Resources Committee Revised Annual Projected Projected Outturn % Note Year to Date Budget Outturn Variance Actual Service Departments :- £m £m £m £m Education 525.944 525.944 0.000 0.00% 128.077 Total Education Resources 525.944 525.944 0.000 0.00% 128.077 10 191
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Education Resources Variance Analysis 2026/27 (Period 4) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 674k under Teachers Basic / Superannuation / National Insurance - (1,500k) over APT&C Basic / Superannuation / National Insurance – 2,334k under Premature Retirals - (160k) over Schools - (1,500k) over Early Years / Support Services – 2,334k under Schools - (160k) 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. Property Costs (100k) over Cleaning and Janitorial Supplies and Equipment – (100k) over Schools – (100k) over This overspend represents the cost of janitorial and cleaning materials being higher than the budget for schools. Supplies & Services (435k) over Aids for Clients - (110k) over Materials, Apparatus and Equipment – (200k) over Schools - (110k) over Schools - (200k) over This forecast overspend is due to the increased demand and cost of new equipment required for children in schools with complex physical needs. The forecast overspend is due to the additional cost of per capita expenditure reflecting the growth in pupil numbers and price increases. 192
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Subjective Head Variance Subjective line Service / amount Explanation Supplies & Services (cont.) Catering Contract - (125k) over Schools - (125k) over The overspend is due to an increased cost for food for breakfast clubs. Transport & Plant (2,691k) over Fleet Services Charges - (101k) over Pupil Transport - ASN - (2,225k) over Pupil Transport - Strathclyde Passenger Transport - (365k) over Schools - (101k) over Schools - (2,225k) over Schools - (365k) 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. Payments to Other Bodies (274k) over Other Local Authorities – (51k) over Payments to Other Bodies - 700k under Schools – (51k) over Early Years - 700k under The overspend is due to an increase in the cost of external school placements within other local authorities This projected underspend is due to less than anticipated core Early Years spend including cross boundary charges to other Local Authorities. 193
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Other Bodies (cont.) Independent Schools Places - (923k) over Schools - (923k) over This projected overspend reflects the increased cost of placements for pupils with additional support needs in Independent Schools. Payments to Contractors 151k under Payment to Private Contractors – 151k under Schools – 151k under This underspend represents the timing of payments for insurance within the PPP contract. Income 2,675k over recovered Fees and Charges - Other Local Authorities - 775k over recovered Early Years Fees - 1,900k over recovered Schools - 775k over recovered Early Years - 1,900k 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. * The underlined variances represent new variances since the last report. 194
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Education Resource - Total Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2026/2027 26/27 Outturn) EMPLOYEE COSTS TEACHERS BASIC 198,297 50,976 198,297 0 TEACHERS SUPERANNUATION 52,568 13,017 52,568 0 TEACHERS NI 24,674 6,900 24,674 0 FIXED TERM CONTRACT - TEACHER - APT&C BASIC 1,102 739 2,602 (1,500) FIXED TERM CONTRACT - TEACHER SUPERANNUATION 0 94 0 0 SUPPLY TEACHERS - APT&C BASIC 0 394 0 0 SUPPLY TEACHERS - APT&C SUPERANNUATION 0 231 0 0 SUPPLY TEACHERS - APT&C NIC 0 52 0 0 APT&C BASIC 77,100 18,824 75,195 1,905 APT&C OVERTIME 3 139 3 0 APT&C SUPERANNUATION 13,722 3,143 13,469 253 APT&C NIC 9,554 2,260 9,378 176 TRAVEL AND SUBSISTANCE 205 42 205 0 PENSION INCREASES 434 113 434 0 PREMATURE RETIRALS 5,041 1,302 5,201 (160) STRAIN ON THE FUND 0 1 0 0 EMPLOYEE COSTS 382,700 98,227 382,026 674 PROPERTY COSTS RATES 19,505 0 19,505 0 SCOTTISH AKATER - UNMETERED CHARGES 0 1 0 0 SCOTTISH WATER - METERED (DRAINAGE) CHARGES 1,385 226 1,385 0 SCOTTISH WATER - METERED CHARGES 784 145 784 0 RENT 329 39 329 0 SERVICE CHARGE 56 26 56 0 PROPERTY INSURANCE 484 0 484 0 SECURITY COSTS 68 19 68 0 GROUNDS MAINTENANCE ADDITIONAL AKORKS 0 (2) 0 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 71 71 71 0 LIFE CYCLE MAINTENANCE 2 2 2 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 34 34 34 0 ADAPTIONS - INTERNAL CONTRACTORS 55 37 55 0 ELECTRICITY - CONTRACT 7,671 611 7,671 0 GAS 4,074 435 4,074 0 HEATING OIL 164 32 164 0 SOLID FUEL 171 39 171 0 FIXTURE & FITTINGS 0 1 0 0 JANITOR SERVICE 80 19 80 0 CLEANING CONTRACT 513 192 513 0 CLEANING OUTWITH CONTRACT 5 0 5 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 397 154 497 (100) HEALTH & HYGIENE MATERIALS 57 2 57 0 AKINDOAK CLEANING 5 0 5 0 REFUSE UPLIFT 20 3 20 0 OTHER PROPERTY COSTS 260 160 260 0 ACCOMMODATION RECHARGE TO USERS 882 0 882 0 PROPERTY COSTS 37,072 2,246 37,172 (100) 195
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Education Resource - Total Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2026/2027 26/27 Outturn) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 117 75 117 0 COMPUTER EQUIPMENT RENTAL 1 0 1 0 I.T. EQUIPMENT MAINT-CONTRACT 3,025 1,092 3,025 0 I.T. ELECTRONIC MESSAGING 2 1 2 0 EQUIPMENT, APPARATUS AND TOOLS 38 7 38 0 SMALL TOOLS 1 1 1 0 AIDS FOR CLIENTS 117 58 227 (110) ADAPTATIONS FOR CLIENTS 28 22 28 0 SUPPLIES FOR CLIENTS 3 3 3 0 FURNITURE - OFFICE 3 2 3 0 FURNITURE - GENERAL 86 7 86 0 FURNISHINGS (INCL. CROCKERY & LINEN) 3 3 3 0 MATERIALS 3 3 3 0 MATERIALS, APPARATUS AND EQUIPMENT 2,412 877 2,612 (200) PUPIL EQUITY FUNDING 7,262 0 7,262 0 LIBRARY/RESOURCE CENTREMATERIALS 70 18 70 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 12 10 12 0 TV LICENCES - EDUCATION 28 4 28 0 PROVISIONS 64 55 64 0 FOOD PURCHASES 59 49 59 0 BEVERAGES 3 2 3 0 SCHOOL MILK 8 8 8 0 NURSERY MILK 18 18 18 0 RECHARGE OF DIRECT FOOD COSTS 1 1 1 0 PROTECTIVE CLOTHING & UNIFORMS 22 13 22 0 LAUNDRY COSTS 1 0 1 0 OTHER SUPPLIES AND SERVICES 23 (5) 23 0 HEALTH AND SAFETY 40 0 40 0 CATERING - CONTRACT 2,607 26 2,732 (125) CATERING - OUTWITH CONTRACT 34 0 34 0 CATERING - EXTERNAL 7 7 7 0 ARTIST FEES / PERFORMING ARTS / ENTERTA 5 3 5 0 DELIVERY CHARGE 1 1 1 0 SUPPLIES AND SERVICES 16,104 2,361 16,539 (435) TRANSPORT AND PLANT POOL CAR CHARGES-RENTAL 1 1 1 0 OTHER TRANSPORT COSTS 2 0 2 0 INSURANCE 3 0 3 0 FLEET SERVICE CHARGES 1,660 257 1,761 (101) HIRE OF EXTERNAL VEHICLES 129 123 129 0 HIRE OF SKIPS 8 8 8 0 EXTERNAL TRANSPORT CONTRACT 6 6 6 0 PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 6,532 1,943 8,757 (2,225) PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 9,423 3,951 9,788 (365) PUPIL TRANSPORT - OTHER 162 30 162 0 TRANSPORT AND PLANT 17,926 6,319 20,617 (2,691) 196
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Education Resource - Total Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2026/2027 26/27 Outturn) ADMINISTRATION PRINTING AND STATIONERY 429 117 429 0 TELEPHONES 221 43 221 0 MOBILE PHONES 13 0 13 0 ADVERTISING - OTHER 11 0 11 0 POSTAGES/COURIERS 58 6 58 0 MEMBERSHIP FEES/SUBSCRIPTIONS 89 85 89 0 INSURANCE 76 0 76 0 MEDICAL COSTS 8 8 8 0 HOSPITALITY / CIVIC RECOGNITION 1 1 1 0 SECURITY UPLIFT FEES 6 2 6 0 OTHER ADMIN COSTS 2 0 2 0 CONFERENCES - OFFICIALS (incl associated costs) 52 0 52 0 TRAINING 177 165 177 0 ADMINISTRATION 1,143 427 1,143 0 PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 25 6 25 0 OTHER LOCAL AUTHORITIES 1,432 279 1,483 (51) SCOTTISH QUALIFICATIONS AUTHORITY 1,563 1,578 1,563 0 PAYMENTS TO OTHER BODIES 21,759 6,815 21,059 700 INDEPENDENT SCHOOL PLACES 3,507 418 4,430 (923) CONTRACT SPEECH THERAPY 678 0 678 0 SCHOOL ACTIVITIES 156 108 156 0 RESEARCH GRANTS - EDUCATION 49 49 49 0 PARENT COUNCILS (PREV.SCHOOL BOARDS) 28 0 28 0 P.E. FACILITIES 93 4 93 0 ACTIVITIES PROGRAMME 177 170 177 0 COUNSELLING 1,438 384 1,438 0 COPYRIGHT AGREEMENT 235 234 235 0 VAT FREE EXCURSIONS - EDUCATION 33 33 33 0 PRIVATE INDIVIDUALS - GENERAL 10 1 10 0 PAYMENT TO OTHER BODIES 31,183 10,079 31,457 (274) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 49,583 8,036 49,432 151 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 8 6 8 0 PAYMENT TO CONTRACTORS 49,591 8,042 49,440 151 TRANSFER PAYMENTS RENT REBATES 229 229 229 0 FOOTWEAR & CLOTHING GRANTS 2,330 1,804 2,330 0 WORK EXPERIENCE 16 0 16 0 TRANSFER PAYMENTS 2,575 2,033 2,575 0 FINANCING CHARGES LEASING CHARGES - OPERATIONAL 3 0 3 0 I.T. EQUIPMENT LEASING - CONTRACT 372 67 372 0 FINANCING CHARGES 375 67 375 0 TOTAL EXPENDITURE 538,669 129,801 541,344 (2,675) 197
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Education Resource - Total Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2026/2027 26/27 Outturn) INCOME GOVERNMENT GRANT - GAELIC EDUCATION (175) (44) (175) 0 GOVERNMENT GRANTS - OTHER EDUCATION GRANTS (9,201) (536) (9,201) 0 CONTRIBUTIONS FROM OTHER BODIES (940) (236) (940) 0 FEES AND CHARGES - GENERAL 0 (11) 0 0 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (769) (25) (1,544) 775 PLAYGROUP ACCOMMODATION CHARGE (12) 0 (12) 0 EARLY YEARS FEES (702) (820) (2,602) 1,900 RENTAL INCOME (20) (4) (20) 0 OTHER INCOME (24) (48) (24) 0 ACCOMMODATION INCOME FROM USERS (882) 0 (882) 0 INCOME (12,725) (1,724) (15,400) 2,675 NET EXPENDITURE 525,944 128,077 525,944 0 198
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Appendix C South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 10 July 2026 (No.4) 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 2.834 2.776 0.058 2.05% 1.089 Finance Services - Transactions 20.285 20.263 0.022 0.11% 6.490 Audit and Compliance Services 0.417 0.433 (0.016) (3.84%) 0.141 Information Technology Services 9.160 9.255 (0.095) (1.04%) 6.683 Communications and Strategy Services 3.673 3.555 0.118 3.21% 1.431 Administration and Licensing Services 5.258 5.258 0.000 0.00% 1.576 Personnel Services 7.740 7.827 (0.087) (1.12%) 2.353 Total Finance and Corporate Resources 49.367 49.367 (0.000) 0.00% 19.763 10 199
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Finance and Corporate Resources Variance Analysis 2026/27 (Period 4) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (26k) over APT&C Basic, Superannuation, NI – (46k) over IT Services – (104k) over The projected overspend is due to lower than budgeted turnover during the year. Personnel – (87k) over Finance Services (Transactions) – (34k) over Finance Services (Strategy) – 72k under The projected underspend is due to vacant posts and the anticipated level of turnover during the year. Communications and Strategy – 124k under Supplies and Services (137k) over Computer Equipment Purchase – (75k) over Finance Services (Transactions) – (75k) over The projected overspend is due to greater than budgeted IT costs. Computer Equipment Maintenance – (184k) over IT Services – (184k) over The projected overspend is a result of increased contract costs. This is partially offset by an over recovery in income. Administration (132k) over Postages and Couriers – (149k) over Finance Services (Transactions) – 149k over The projected overspend reflects additional postage costs for service delivery. 200
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Subjective Head Variance Subjective line Service / amount Explanation Income 324k over recovered Fees and Charges – General – 240k over recovered Finance Services (Transactions) – 240k over recovered The projected over-recovery of income reflects additional commission received from Scottish Water for the collection of water and sewage. Other Income – 69k over recovered IT Services – 46k over recovered The projected over-recovery of income reflects internal recharges to resources and partially offsets the overspend on Computer Equipment Maintenance as a result of increased contract costs. * The underlined variances represent new variances since the last report. 201
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Finance & Corporate Resources - Total Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2026/2027 26/27 Outturn) EMPLOYEE COSTS APT & C BASIC 30,975 7,869 30,659 316 APT & C OVERTIME 42 55 43 (1) APT & C SUPERANNUATION 4,949 1,267 4,975 (26) APT & C NIC 3,523 999 3,858 (335) APT & C TRAVEL EXPENSES 2 0 1 1 TRAVEL AND SUBSISTANCE 1 0 1 0 MSC TRAINEES BASIC 0 1 0 0 PENSION INCREASES 1,011 264 992 19 STRAIN ON THE FUND 0 1 0 0 EMPLOYEE COSTS 40,503 10,456 40,529 (26) PROPERTY COSTS RENT 4 1 4 0 SECURITY COSTS 121 0 121 0 ELECTRICITY - CONTRACT 0 2 0 0 FIXTURE & FITTINGS 2,117 19 2,117 0 HEALTH & HYGIENE MATERIALS 140 22 140 0 OTHER PROPERTY COSTS 883 0 883 0 PROPERTY COSTS 3,265 44 3,265 0 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 4,923 2,597 4,998 (75) COMPUTER EQUIPMENT MAINTENANCE 2,217 2,308 2,295 (78) I.T. EQUIPMENT MAINT - CONTRACT 657 46 641 16 I.T. ELECTRONIC MESSAGING 36 0 36 0 EQUIPMENT, APPARATUS AND TOOLS 151 20 151 0 SUPPLIES FOR CLIENTS 79 18 79 0 FURNITURE - OFFICE 1 3 1 0 MATERIALS 112 22 112 0 MATERIALS, APPARATUS AND EQUIPMENT 2 0 2 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 1 2 0 PROVISIONS - GENERAL 20 2 20 0 FOOD PURCHASES WITHIN CONTRACT 1 (67) 1 0 BEVERAGES 2 0 2 0 PROTECTIVE CLOTHING & UNIFORMS 2 0 2 0 OTHER SUPPLIES AND SERVICES 170 55 170 0 CATERING - OUTWITH CONTRACT 6 0 6 0 OUTSOURCED MAIL 174 66 174 0 BULK BUYING DISCOUNT 0 (2) 0 0 SUPPLIES AND SERVICES 8,555 5,069 8,692 (137) TRANSPORT AND PLANT POOL CAR CHARGES - RENTAL 15 1 13 2 POOL CAR CHARGES - FUEL 3 0 3 0 FLEET SERVICE CHARGES 15 4 15 0 TRANSPORT AND PLANT 33 5 31 2 202
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Finance & Corporate Resources - Total Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2026/2027 26/27 Outturn) ADMINISTRATION PRINTING AND STATIONERY 528 40 528 0 TELEPHONES 1,550 409 1,515 35 MOBILE PHONES 174 159 174 0 ADVERTISING - RECRUITMENT 29 2 29 0 ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 0 2 0 0 ADVERTISING - OTHER 125 17 126 (1) POSTAGES/COURIERS 908 294 1,057 (149) SMS MESSAGING 5 1 5 0 MEMBERSHIP FEES/SUBSCRIPTIONS 233 11 238 (5) INSURANCE 141 0 141 0 MEDICAL COSTS 350 77 353 (3) LEGAL EXPENSES 167 30 167 0 HOSPITALITY / CIVIC RECOGNITION 31 1 31 0 PAYPOINT AGENCY FEES 70 13 70 0 SECURITY UPLIFT FEES 2 0 2 0 OTHER ADMIN COSTS 532 218 532 0 MEMBERS ALLOWANCES 2,592 628 2,592 0 CONFERENCES - MEMBERS (incl associated costs) 11 1 11 0 CONFERENCES - OFFICIALS (incl associated costs) 5 0 5 0 TRAINING 761 200 770 (9) VOLUNTEERS' EXPENSES 8 5 8 0 INTERNAL SUPPORT SERVICES ALLOCATION 68 0 68 0 ADMINISTRATION 8,290 2,108 8,422 (132) PAYMENT TO OTHER BODIES OTHER LOCAL AUTHORITIES 4 0 0 4 GRANTS TO VOLUNTARY ORGANISATIONS 149 44 149 0 PAYMENTS TO OTHER BODIES 3,112 1,336 3,136 (24) EXTERNAL AUDIT FEES 665 103 665 0 PAYMENT TO OTHER BODIES 3,930 1,483 3,950 (20) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 0 42 0 0 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 256 26 256 0 PAYMENT TO CONTRACTORS 256 68 256 0 TRANSFER PAYMENTS RENT ALLOWANCE 23,581 4,564 23,581 0 RENT REBATES 43,581 7,405 43,581 0 TRANSFER PAYMENTS 67,162 11,969 67,162 0 FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 1,422 822 1,433 (11) FINANCING CHARGES 1,422 822 1,433 (11) TOTAL EXPENDITURE 133,416 32,024 133,740 (324) 203
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Finance & Corporate Resources - Total Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2026/2027 26/27 Outturn) INCOME STATUTORY ADDITIONS - COST OF COLLECTION (865) 0 (865) 0 RENT REBATES SUBSIDY (37,191) (6,160) (37,191) 0 RENT ALLOWANCE SUBSIDY (23,067) (4,082) (23,067) 0 DWP SUBSIDY (1,170) (305) (1,170) 0 DHP 0 656 0 0 CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (150) (79) (150) 0 CONTRIBUTIONS FROM OTHER BODIES (296) (65) (311) 15 SALES - DEPARTMENTS OF THE AUTHORITY (20) 0 (20) 0 FEES AND CHARGES - GENERAL (4,648) (847) (4,888) 240 CHARGES TO HEALTH BOARDS (45) 0 (45) 0 FEES AND CHARGES - OTHER BODIES (221) (26) (221) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,488) (486) (2,488) 0 HOME LOANS REPAYMENTS (5) (5) (5) 0 BIRTH REGISTRATION (16) (3) (16) 0 DEATH REGISTRATION (64) (17) (64) 0 MARRIAGE STATUTORY FEES (108) (41) (108) 0 EXTRACT ISSUE (83) (23) (83) 0 MARRIAGES (52) (23) (52) 0 CITIZENSHIP CEREMONIES (18) (8) (18) 0 CIVIL PARTNERSHIPS (1) 0 (1) 0 OTHER INCOME (6,864) (747) (6,933) 69 REALLOCATION OF CENTRAL SUPPORT COSTS (6,668) 0 (6,668) 0 REALLOCATION OF SUPPORT COSTS (9) 0 (9) 0 INCOME (84,049) (12,261) (84,373) 324 NET EXPENDITURE 49,367 19,763 49,367 0 204
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Appendix D South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 10 July 2026 (No.4) 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 8.954 8.936 0.018 0.20% 1.200 Property Services 10.051 10.069 (0.018) (0.18%) 3.785 Total Housing and Technical Resources 19.005 19.005 (0.000) (0.00%) 4.985 10 205
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Housing and Technical Resources (excl HRA) Variance Analysis 2026/27 (Period 4) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,339k under APT&C Basic / Overtime / Superannuation / National Insurance – 926k under Housing Services – 87k under Property Services 847k under The variance relates to vacancies which are actively being recruited in line with Service requirements. The variance relates to vacancies, mainly within consultancy services, estates and offset in part by building services. Vacancies are being actively recruited in line with Service requirements. The forecast underspend in consultancy services if offset by an under recovery in income Manual Workers – 428k under Property Services – 428k under The variance relates to vacancies which are actively being recruited in line with Service requirements. Property Costs (172k) over Security Costs – (71k) over Property Services – (71k) over This variance relates to greater expenditure on CCTV security costs than is currently budgeted, due to CCTV infrastructure project upgrade. Income (1,148k) under recovered Rental Income – (451k) under recovered Property Services – (451k) under recovered Income is under recovered due to lower than budgeted rental income within the Estates service. 206
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Recovery from Capital/Recharges – (714k) under recovered Property Services – (714k) under recovered The level of income recovered is mainly within consultancy services and varies depending on the current workload, the timing of a wide variety of projects and is offset by a reduction in employee costs. * The underlined variances represent new variances since the last report. 207
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South Lanarkshire Council Housing & Technical Resources Revised Period 4 Period 4 Period 4 Annual Actual Forecast Forecast Expenditure / Income Variance Trends 2025/2026 Budget to Date (Projected Variance 26/27 Outturn) EMPLOYEE COSTS APT & C BASIC 18,688 4,588 17,917 771 APT & C OVERTIME 94 45 194 (100) APT & C SUPERANNUATION 3,126 730 2,971 155 APT & C NIC 2,403 582 2,303 100 MANUAL BASIC 24,005 5,722 22,981 1,024 MANUAL OVERTIME (316) 280 636 (952) MANUAL SUPERANNUATION 3,888 928 3,761 127 MANUAL NIC 3,148 746 2,919 229 TRAVEL AND SUBSISTANCE 28 1 20 8 OTHER EMPLOYEE COSTS (22) (11) (24) 2 PENSION INCREASES 643 163 666 (23) STRAIN ON FUND 0 2 2 (2) EMPLOYEE COSTS 55,685 13,776 54,346 1,339 PROPERTY COSTS RATES 2,251 8 2,246 5 SCOTTISH WATER - UNMETERED CHARGES 8 0 8 0 SCOTTISH WATER - METERED CHARGES 236 76 235 1 RENT 1,629 748 1,629 0 SERVICE CHARGE 420 209 422 (2) FACTORING CHARGES 5 0 5 0 OTHER ACCOMMODATION COSTS 3,455 182 3,455 0 BED AND BREAKFAST 27 (3) 27 0 PROPERTY INSURANCE 322 34 318 4 SECURITY COSTS 260 47 331 (71) GROUND MAINTENANCE 163 88 167 (4) GROUNDS MAINTENANCE ADDITIONAL WORKS 10 0 10 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 3,300 479 3,322 (22) LIFE CYCLE MAINTENANCE 5,054 1,210 5,055 (1) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 348 113 348 0 HOUSING - RENT W/O UNLET PERIODS 354 (39) 354 0 HOUSING - RENT W/O BAD PERIODS 790 172 790 0 FIXED ELECTRICAL 0 2 0 0 EPC 0 3 0 0 ELECTRICITY - CONTRACT 1,348 354 1,383 (35) ELECTRICITY - NON CONTRACT 27 6 27 0 GAS 447 112 431 16 HEATING OIL 12 1 31 (19) FIXTURE & FITTINGS 838 379 852 (14) JANITOR SERVICE 152 157 157 (5) CLEANING CONTRACT 401 418 406 (5) CLEANING OUTWITH CONTRACT 0 9 0 0 CLEANING MATERIALS 10 1 10 0 WINDOW CLEANING 2 1 2 0 PEST CONTROL 6 0 6 0 REFUSE UPLIFT 395 24 395 0 REMOVAL & STORAGE COSTS 68 11 68 0 OTHER PROPERTY COSTS 741 183 741 0 OFFICE ACCOM-FACILITIES MANAGEMENT 1,036 562 1,036 0 ACCOMMODATION RECHARGE TO USERS 33 17 53 (20) PROPERTY COSTS 24,148 5,564 24,320 (172) 208
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South Lanarkshire Council Housing & Technical Resources Revised Period 4 Period 4 Period 4 Annual Actual Forecast Forecast Expenditure / Income Variance Trends 2025/2026 Budget to Date (Projected Variance SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 517 200 537 (20) COMPUTER EQUIPMENT MAINTENANCE 6 0 6 0 I.T. EQUIPMENT MAINT-CONTRACT 207 1 207 0 EQUIPMENT, APPARATUS AND TOOLS 45 1 45 0 ADAPTATIONS FOR CLIENTS 500 121 502 (2) FURNITURE - OFFICE 0 5 0 0 FURNISHINGS 0 31 0 0 MATERIALS 10,521 1,254 10,521 0 MATERIALS, APPARATUS AND EQUIPMENT 0 4 0 0 AUDIO VISUAL 10 0 10 0 TV LICENCES - EDUCATION 1 0 1 0 FOOD PURCHASES WITHIN CONTRACT 0 1 0 0 PROTECTIVE CLOTHING & UNIFORMS 44 7 44 0 OTHER SUPPLIES AND SERVICES 119 18 133 (14) HEALTH AND SAFETY 1 0 1 0 MAJOR SUPPLY OF ELECTRICAL POW 0 28 28 (28) OUTSOURCED MAIL 0 7 2 (2) BULK BUYING DISCOUNT 0 (1) 0 0 SUPPLIES AND SERVICES 11,971 1,677 12,037 (66) TRANSPORT AND PLANT PURCHASE OF VEHICLES 5 5 5 0 PURCHASE OF PLANT 125 136 125 0 FLEET SERVICES - FUEL 4 7 4 0 POOL CAR RECHARGE - RENTAL CHARGE 39 5 41 (2) POOL CAR RECHARGE - FUEL 12 0 12 0 POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 1 0 OTHER TRANSPORT COSTS 4 0 4 0 TRANSPORT INSURANCE 44 0 44 0 FLEET SERVICES - REPAIRS 0 4 0 0 PLANT SERVICES 7 0 7 0 FLEET SERVICE CHARGES 2,672 1,560 2,668 4 HIRE OF EXTERNAL VEHICLES 289 85 289 0 HIRE OF EXTERNAL PLANT 257 18 257 0 HIRE OF SCAFOLDING 1,077 235 1,077 0 HIRE OF SKIPS 33 141 33 0 EXTERNAL TRANSPORT CONTRACT 40 3 40 0 TAXI CHARGES - CONTRACTED 5 0 5 0 TRANSPORT AND PLANT 4,614 2,199 4,612 2 209
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South Lanarkshire Council Housing & Technical Resources Revised Period 4 Period 4 Period 4 Annual Actual Forecast Forecast Expenditure / Income Variance Trends 2025/2026 Budget to Date (Projected Variance ADMINISTRATION PRINTING AND STATIONERY 74 17 76 (2) TELEPHONES 97 6 94 3 MOBILE PHONES 45 0 45 0 ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 0 0 4 (4) ADVERTISING - OTHER 6 0 6 0 POSTAGES/COURIERS 28 9 24 4 MEMBERSHIP FEES/SUBSCRIPTIONS 15 5 14 1 INSURANCE 212 0 212 0 MEDICAL COSTS 16 3 16 0 LEGAL EXPENSES 7 10 9 (2) PETTY OUTLAYS 12 8 12 0 HOSPITALITY / CIVIC RECOGNITION 2 0 2 0 OTHER ADMIN COSTS 8 0 8 0 INTERNAL SUPPORT SERVICES ALLOCATION 894 145 894 0 CENTRAL ADMINISTRATION 2,749 0 2,749 0 ADMINISTRATION 4,165 203 4,165 0 PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,287 414 2,287 0 OTHER LOCAL AUTHORITIES 0 4 1 (1) PAYMENTS TO OTHER BODIES 953 440 910 43 SUPPORTING PEOPLE INTERNAL PROVIDER 1,129 373 1,129 0 SUPPORTING PEOPLE EXTERNAL PROVIDER 13 5 13 0 HOUSING ADMINISTRATION 885 272 885 0 ASSISTANCE TO HOME OWNERS 1,091 252 1,135 (44) PRIVATE INDIVIDUALS - GENERAL 151 3 151 0 PAYMENT TO OTHER BODIES 6,509 1,763 6,511 (2) PAYMENT TO CONTRACTORS PAYMENT TO LOCAL AUTHORITY CONTRACTOR 0 154 0 0 PAYMENT TO PRIVATE CONTRACTOR 12,102 3,401 12,102 0 PAYMENT TO EXTERNAL CONSULTANTS 306 193 257 49 PAYMENT TO CONTRACTORS 12,408 3,748 12,359 49 TRUST FUND EXPENDITURE TRANSFER PAYMENTS FINANCING CHARGES DEPRECIATION 2 0 2 0 I.T. EQUIPMENT LEASING-CONTRACT 156 3 158 (2) INTEREST ON REVENUE BALANCES 2 0 2 0 FINANCING CHARGES 160 3 162 (2) TOTAL EXPENDITURE 119,660 28,933 118,512 1,148 210
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South Lanarkshire Council Housing & Technical Resources Revised Period 4 Period 4 Period 4 Annual Actual Forecast Forecast Expenditure / Income Variance Trends 2025/2026 Budget to Date (Projected Variance INCOME CONTRIBUTIONS FROM OTHER BODIES (1,903) (478) (1,903) 0 SALES - DEPARTMENTS OF THE AUTHORITY (460) 0 (460) 0 FEES AND CHARGES - GENERAL (532) (83) (541) 9 FEES AND CHARGES - DEPARTMENTS OF THE A (46) 0 (46) 0 RENTAL INCOME (4,011) (771) (3,560) (451) HOUSE RENTS (7,011) (1,812) (7,011) 0 OTHER INCOME (3,684) (944) (3,684) 0 REALLOCATION OF CENTRAL SUPPORT COSTS (876) 0 (884) 8 REALLOCATION OF SUPPORT COSTS (1,630) 0 (1,630) 0 RECOVERY FROM CAPITAL (33,613) (7,284) (32,769) (844) RECHARGES - DEPARTMENTS OF AUTHORITY (46,889) (11,760) (47,019) 130 MANUAL RECHARGES - DEPARTMENTS OF AUTHORITY 0 (816) 0 0 INCOME (100,655) (23,948) (99,507) (1,148) NET EXPENDITURE 19,005 4,985 19,005 0 211
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Appendix E Housing and Technical Resources - HRA Variance Analysis 2026/27 (Period 4) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 16k under APT&C Basic/Overtime/ Superannuation/National Insurance – 16k under HRA - 16k under The underspend is mainly due to vacancies across the service. Administration 16k over Membership Fees / Subscriptions – 16k over HRA - 16k over Scotlands Housing Network / Chartered Institute of Housing/ Landlord Accreditation Scotland costs exceeding budget. * The underlined variances represent new variances since the last report. 10 213
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Housing and Revenue Account Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2026/2027 26/27 Outturn) EMPLOYEE COSTS APT & C BASIC 13,083 3,367 13,121 (38) APT & C OVERTIME 69 17 80 (11) APT & C SUPERANNUATION 2,300 540 2,234 66 APT & C NIC 1,593 412 1,594 (1) TRAVEL AND SUBSISTANCE 10 1 10 0 OTHER EMPLOYEE COSTS 27 1 27 0 PENSION INCREASES 244 58 244 0 APPRENTICESHIP LEVY 67 0 67 0 EMPLOYEE COSTS 17,393 4,396 17,377 16 PROPERTY COSTS RATES 72 0 72 0 SCOTTISH WATER - UNMETERED CHARGES 4 0 4 0 SCOTTISH WATER - METERED CHARGES 8 4 8 0 RENT 6 4 6 0 SERVICE CHARGE 94 0 94 0 FACTORING CHARGES 0 3 0 0 OTHER ACCOMMODATION COSTS 1 0 1 0 PROPERTY INSURANCE 3,661 0 3,661 0 SECURITY COSTS 55 2 55 0 GROUND MAINTENANCE 4,412 3,585 4,412 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 46,544 11,092 46,544 0 LIFE CYCLE MAINTENANCE 0 37 0 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 901 245 901 0 HOUSING - RENT FREE ACCOMMODATION 266 44 266 0 GAS MAINTENANCE COSTS 0 2 0 0 ELECTRICAL HEATING MAINTENANCE 0 2 0 0 HOUSING - RENT W/O UNLET PERIODS 3,130 582 3,130 0 HOUSING - RENT W/O BAD PERIODS 1,331 149 1,331 0 ASBESTOS 143 29 143 0 ELECTRICITY - CONTRACT 1,350 205 1,350 0 ELECTRICITY - NON CONTRACT 0 1 0 0 GAS 438 104 438 0 HEATING OIL 54 12 54 0 SOLID FUEL 4 3 4 0 FIXTURE & FITTINGS 53 34 53 0 JANITOR SERVICE 43 31 43 0 CLEANING CONTRACT 482 507 482 0 CLEANING MATERIALS 57 5 57 0 WINDOW CLEANING 16 6 16 0 PEST CONTROL 126 58 126 0 REFUSE UPLIFT 34 7 34 0 REMOVAL & STORAGE COSTS 14 12 14 0 OTHER PROPERTY COSTS 32 2 32 0 PROPERTY COSTS 63,331 16,767 63,331 0 214
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Housing and Revenue Account Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2026/2027 26/27 Outturn) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 345 3 345 0 I.T. EQUIPMENT MAINT-CONTRACT 74 0 74 0 EQUIPMENT, APPARATUS AND TOOLS 13 9 13 0 ADAPTATIONS FOR CLIENTS 0 18 0 0 FURNITURE - OFFICE 10 3 10 0 MATERIALS 0 39 0 0 PROVISIONS 2 1 2 0 BEVERAGES 4 0 4 0 PROTECTIVE CLOTHING & UNIFORMS 12 2 12 0 LAUNDRY COSTS 16 8 16 0 OTHER SUPPLIES AND SERVICES 32 14 32 0 HEALTH AND SAFETY 15 0 15 0 CATERING - CONTRACT 0 1 0 0 SUPPLIES AND SERVICES 523 98 523 0 TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 3 0 0 FLEET SERVICES - FUEL 0 3 0 0 POOL CAR RECHARGE - RENTAL CHARGE 26 0 26 0 POOL CAR RECHARGE - FUEL 6 0 6 0 POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 1 0 OTHER TRANSPORT COSTS 0 6 0 0 FLEET SERVICE CHARGES 158 76 158 0 HIRE OF SKIPS 0 3 0 0 STORAGE 4 0 4 0 TRANSPORT AND PLANT 195 91 195 0 ADMINISTRATION PRINTING AND STATIONERY 79 10 79 0 BULK PRINTING 68 0 68 0 TELEPHONES 95 18 95 0 MOBILE PHONES 34 2 34 0 ADVERTISING - OTHER 12 0 12 0 POSTAGES/COURIERS 171 20 171 0 SMS MESSAGING 0 2 0 0 MEMBERSHIP FEES/SUBSCRIPTIONS 38 395 54 (16) MEDICAL COSTS 25 2 25 0 LEGAL EXPENSES 16 24 16 0 PETTY OUTLAYS 4 0 4 0 GIRO BANK AGENCY FEES 4 0 4 0 PAYPOINT AGENCY FEES 13 6 13 0 INTERNET AGENCY FEES 3 0 3 0 OTHER ADMIN COSTS 15 4 15 0 CONFERENCES - OFFICIALS 7 0 7 0 INTERNAL SUPPORT SERVICES ALLOCATION 5,020 0 5,020 0 ADMINISTRATION 5,604 483 5,620 (16) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,316 0 2,316 0 GRANTS TO VOLUNTARY ORGANISATIONS 3 0 3 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 31 3 31 0 PAYMENTS TO OTHER BODIES 32 0 32 0 PRIVATE INDIVIDUALS - GENERAL 300 3 300 0 PAYMENT TO OTHER BODIES 2,682 6 2,682 0 215
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Housing and Revenue Account Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2026/2027 26/27 Outturn) PAYMENT TO CONTRACTORS PAYMENT TO LOCAL AUTHORITY CONTRACTOR 135 214 135 0 PAYMENT TO PRIVATE CONTRACTOR 81 63 81 0 PAYMENT TO EXTERNAL CONSULTANTS 20 445 20 0 PAYMENT TO CONTRACTORS 236 722 236 0 FINANCING CHARGES PRINCIPAL DEBT CHARGES 9,700 0 9,700 0 INTEREST-DEBT CHARGES 11,685 0 11,685 0 I.T. EQUIPMENT LEASING-CONTRACT 67 2 67 0 CFCR 33,851 3,493 33,851 0 FINANCING CHARGES 55,303 3,495 55,303 0 TOTAL EXPENDITURE 145,267 26,058 145,267 0 INCOME SALES - DEPARTMENTS OF THE AUTHORITY (885) (272) (885) 0 FEES AND CHARGES - GENERAL (4,654) (235) (4,654) 0 RENTAL INCOME (1,021) 0 (1,021) 0 HOUSE RENTS (129,224) (38,021) (129,224) 0 LOCK UP RENTS (3,100) (607) (3,100) 0 INSURANCE RECOVERIES (899) (49) (899) 0 OTHER INCOME (1,269) (369) (1,269) 0 REALLOCATION OF SUPPORT COSTS (717) 0 (717) 0 YEAR END T/FER TO BALANCE SHEET (3,498) 0 (3,498) 0 INCOME (145,267) (39,553) (145,267) 0 NET EXPENDITURE 0 (13,495) 0 0 216
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Appendix F South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 10 July 2026 (No.4) 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 6.756 6.497 0.259 3.83% 1.767 Children and Families 49.929 50.727 (0.798) (1.60%) 11.676 Adults and Older People 212.592 212.592 0.000 0.00% 54.945 Justice and Substance Misuse 1.552 1.013 0.539 34.73% 0.713 Total Social Work Resources 270.829 270.829 0.000 0.00% 69.101 10 217
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Social Work Resources Variance Analysis 2026/27 (Period 4) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 3,041k under Admin & Clerical Staff – 490k under Basic Grade Social Workers – 1,833k under Managerial Support Specialist Staff – (515k) over Adult and Older people – 150k under Performance and support – 270k under Criminal Justice – 58k under Adult and Older People – 731k under Children and Family - 840k under Criminal Justice – 262k under Adult and Older people – (727k) over This relates to the underspends for 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 vacancies which are actively being recruited. This is a result of turnover being less than anticipated to date, and 218
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Care staff – 714k under Home Carers (Manual Workers) – 519k under Adult and Older People – 713k under Adult and Older People – 519k under overtime spend to cover the Scheduling Assistant vacancies in Homecare This is a result of vacancies which are being actively recruited. This is a result of vacancies which are being actively recruited. Transport and Plant 173k under Fleet Service Charges – 125k under Adult and Older People – 125k under The is due to funding set aside to replace Home Care fleet which are in the process of being procured. Administration (109k) over Legal Expenses – (79k) over Adult and Older People – (79k) over This is due an increase in legal costs in relation to Adults with incapacity and guardianship orders. Payment to Other Bodies (77k) over Payment to Private Individuals – 347k under Children and Family – 120k under Adult and Older People – 227k under 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. The reflects the current demand for Direct Payments (DP). 219
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies (cont.) Social Work – Foster Parents – (150k) over Social Work – Adoption Allowance- (120k) over Children and Family – (304k) over Children and Family – (120k) over This recurring overspend is attributable to the requirement to purchase external foster placements. 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 (2,641k) over Payment to Private Contractors – Payment to Col Org Care Element– (1,345k) over CET Allocation – Home Care – (1,270k) over Daycare – (90k) over Home Support – 64k under Children and Family – (1,345k) over Adult and Older People - (1,270k) over Adult and Older People - (90k) over Adult and Older People - (64k under This overspend reflects the current commitment for children in external residential care. There are ongoing management actions and service improvements to decrease spend in this area. This reflects the current demand for the external homecare service. This reflects the current demand for day opportunities. This reflects the current demand for the external home support service. 220
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* The underlined variances represent new variances since the last report. Subjective Head Variance Subjective line Service / amount Explanation Income 359k under Fees and Charges – General - 369k under Adult and Older People – 380k under The projected under recovery in income is based on current occupancy levels and the service users assessed ability to contribute towards their care costs. 221
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Social Work Resource - Total Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 25/26 Outturn) EMPLOYEE COSTS APT&C BASIC 7,074 1,580 6,687 387 APT&C OVERTIME 0 42 9 (9) APT&C SUPERANNUATION 1,203 254 1,136 67 APT&C NIC 739 190 694 45 SOCIAL WORKERS BASIC GRADE BASIC 15,757 3,606 14,352 1,405 SOCIAL WORKERS BASIC GRADE OVERTIME 60 31 60 0 SOCIAL WORKERS BASIC GRADE SUPERANNUATION 2,733 570 2,477 256 SOCIAL WORKERS BASIC GRADE NIC 2,068 480 1,896 172 MAN/SPEC/FWORK BASIC 27,691 7,004 27,996 (305) MAN/SPEC/FWORK OVERTIME 44 96 157 (113) MAN/SPEC/FWORK SUPERANNUATION 4,713 1,090 4,768 (55) MAN/SPEC/FWORK NIC 3,533 931 3,575 (42) CARE STAFF BASIC 18,145 4,273 17,523 622 CARE STAFF OVERTIME 533 206 624 (91) CARE STAFF SUPERANNUATION 3,055 668 2,939 116 CARE STAFF NIC 2,287 559 2,220 67 INSTRUCTORS - SOCIAL WORK BASIC 1,692 416 1,692 0 INSTRUCTORS - SOCIAL WORK SUPERANNUATION 288 67 288 0 INSTRUCTORS - SOCIAL WORK NIC 204 52 204 0 MANUAL WORKERS BASIC 31,110 7,709 30,840 270 MANUAL WORKERS OVERTIME 853 304 853 0 MANUAL WORKERS SUPERANNUATION 5,371 1,214 5,142 229 MANUAL WORKERS NIC 3,999 1,015 3,979 20 TRAVEL AND SUBSISTANCE 393 70 393 0 OTHER EMPLOYEE COSTS 1,206 38 1,206 0 PENSION INCREASES 328 74 328 0 STRAIN ON THE FUND 0 2 0 0 EMPLOYEE COSTS 135,079 32,541 132,038 3,041 PROPERTY COSTS RATES 358 0 358 0 SCOTTISH WATER - UNMETERED CHARGES 1 0 1 0 SCOTTISH WATER - METERED CHARGES 175 37 175 0 RENT 608 119 608 0 PROPERTY INSURANCE 292 0 292 0 SECURITY COSTS 2 3 2 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 24 9 24 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 31 13 31 0 ELECTRICAL HEATING MAINTENANCE 0 4 0 0 ELECTRICITY - CONTRACT 672 54 672 0 GAS 476 52 476 0 FIXTURE & FITTINGS 32 5 32 0 JANITOR SERVICE 0 2 0 0 CLEANING CONTRACT 388 384 388 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 117 24 117 0 HEALTH & HYGIENE MATERIALS 86 28 86 0 AKINDOAK CLEANING 9 1 9 0 REFUSE UPLIFT 39 5 39 0 REMOVAL & STORAGE COSTS 2 1 2 0 OTHER PROPERTY COSTS 178 76 178 0 PROPERTY COSTS 3,490 817 3,490 0 222
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Social Work Resource - Total Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 25/26 Outturn) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 830 397 857 (27) COMPUTER EQUIPMENT MAINTENANCE 27 0 27 0 I.T. EQUIPMENT MAINT-CONTRACT 161 0 161 0 I.T. ELECTRONIC MESSAGING 97 0 97 0 EQUIPMENT, APPARATUS AND TOOLS 142 20 142 0 SMALL TOOLS 9 2 9 0 AIDS FOR CLIENTS 962 90 962 0 ADAPTATIONS FOR CLIENTS 964 78 964 0 SUPPLIES FOR CLIENTS 353 85 353 0 FURNITURE - OFFICE 9 12 10 (1) FURNITURE - GENERAL 0 2 0 0 FURNISHINGS (INCL. CROCKERY & LINEN) 28 5 28 0 MATERIALS 10 0 10 0 MATERIALS, APPARATUS AND EQUIPMENT 9 8 9 0 PROVISIONS 228 71 228 0 FOOD PURCHASES WITHIN CONTRACT 457 111 457 0 BEVERAGES 51 10 51 0 SCHOOL MILK 36 9 36 0 PROTECTIVE CLOTHING & UNIFORMS 1,014 481 1,015 (1) LAUNDRY COSTS 3 3 3 0 OTHER SUPPLIES AND SERVICES 40 5 39 1 CATERING - CONTRACT 367 351 367 0 CATERING - OUTWITH CONTRACT 21 3 21 0 ARTIST FEES/ PERFORMING ARTS 0 1 0 0 DELIVERY CHARGE 0 1 0 0 SUPPLIES AND SERVICES 5,818 1,745 5,846 (28) TRANSPORT AND PLANT FLEET SERVICES - VEHICLE HIRE (2) 0 0 (2) POOL CAR CHARGES-RENTAL 164 34 162 2 POOL CAR CHARGES-FUEL 14 0 14 0 POOL CAR CHARGES-ADDITIONAL COSTS 6 8 6 0 OTHER TRANSPORT COSTS 763 106 715 48 INSURANCE 24 0 24 0 FLEET SERVICE CHARGES 3,699 472 3,574 125 HIRE OF EXTERNAL VEHICLES 7 0 7 0 HIRE OF SKIPS 0 1 0 0 EXTERNAL TRANSPORT CONTRACT 0 2 0 0 PUPIL TRANSPORT - OTHER 10 4 10 0 TRANSPORT AND PLANT 4,685 627 4,512 173 ADMINISTRATION PRINTING AND STATIONERY 90 21 90 0 TELEPHONES 203 29 203 0 MOBILE PHONES 282 1 282 0 ADVERTISING - RECRUITMENT 4 3 4 0 ADVERTISING - OTHER 8 0 8 0 POSTAGES/COURIERS 54 18 54 0 SMS MESSAGING 2 0 2 0 MEMBERSHIP FEES/SUBSCRIPTIONS 76 50 76 0 INSURANCE 27 0 27 0 MEDICAL COSTS 34 25 64 (30) LEGAL EXPENSES 405 143 484 (79) HOSPITALITY / CIVIC RECOGNITION 2 2 2 0 PAYPOINT AGENCY FEES 0 1 0 0 OTHER ADMIN COSTS 5 0 5 0 CONFERENCES - OFFICIALS (incl associated costs) 14 0 14 0 TRAINING 50 30 50 0 INTERNAL SUPPORT SERVICES ALLOWANCES 410 0 410 0 ADMINISTRATION 1,666 323 1,775 (109) 223
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Social Work Resource - Total Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 25/26 Outturn) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 91 0 91 0 OTHER LOCAL AUTHORITIES 25 0 25 0 GRANTS TO VOLUNTARY ORGANISATIONS 23 14 23 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 1,833 591 1,833 0 PAYMENTS TO OTHER BODIES 1,193 225 1,193 0 PAYMENTS TO HEALTH BOARD 1,471 0 1,471 0 PRIVATE INDIVIDUALS - GENERAL 975 158 628 347 SOCIAL WORK - FOSTER PARENTS 6,730 1,646 7,034 (304) SOCIAL WORK - FOSTER PARENTS 94 17 94 0 SOCIAL WORK - ADOPTION ALLOWANCES 650 369 770 (120) DIRECT PAYMENTS 11,757 2,986 11,757 0 PAYMENT TO OTHER BODIES 24,842 6,006 24,919 (77) PAYMENT TO CONTRACTORS PAYMENT TO LOCAL AUTHORITY 1 0 1 0 PAYMENT TO PRIVATE CONTRACTOR 621 0 621 0 PAYMENT TO PRIVATE CONTRACTOR - PAYMENT TO COL ORGS - CARE ELEMENT 86,259 21,017 87,604 (1,345) PAYMENT TO PRIVATE CONTRACTOR - CET ALLOCATION - HOME CARE 36,284 8,375 37,554 (1,270) PAYMENT TO PRIVATE CONTRACTOR - SECURE ACCOMODATION 788 117 788 0 PAYMENT TO PRIVATE CONTRACTOR - RESPITE 2,163 165 2,163 0 PAYMENT TO PRIVATE CONTRACTOR - CARE COMMISSION COSTS 0 3 0 0 PAYMENT TO PRIVATE CONTRACTOR - DAY CARE 1,610 370 1,700 (90) PAYMENT TO PRIVATE CONTRACTOR - HOME SUPPORT 27,812 6,496 27,748 64 PAYMENT TO PRIVATE CONTRACTOR - EMPLOYMENT TRAINING 59 13 59 0 PAYMENT TO PRIVATE CONTRACTOR - HOSPITAL DISCHARGE 1,980 111 1,980 0 PAYMENT TO PRIVATE CONTRACTOR - OUT OF SCHOOL SERVICE 23 1 23 0 PAYMENT TO PRIVATE CONTRACTOR - P.A (COLLEGE) 394 91 394 0 PAYMENT TO PRIVATE CONTRACTOR - GROUPWORK/ SOCIAL SUPPORT 2,083 485 2,083 0 PAYMENT TO PRIVATE CONTRACTOR - CARER RESPITE 793 173 793 0 PAYMENT TO PRIVATE CONTRACTOR - COMMUNITY OUTREACH 429 26 429 0 PAYMENT TO PRIVATE CONTRACTOR - CONTEXTUAL SUPPORT 395 10 395 0 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 144 10 144 0 PAYMENT TO CONTRACTORS 161,838 37,463 164,479 (2,641) TRANSFER PAYMENTS DIRECT ASSISTANCE TO PERSONS 4,799 1,630 4,799 0 SECTION PAYMENTS 34 14 34 0 TRANSFER PAYMENTS 4,833 1,644 4,833 0 FINANCING CHARGES LEASING CHARGES - OPERATIONAL (1) 0 (1) 0 I.T. EQUIPMENT LEASING - CONTRACT 402 12 402 0 FINANCING CHARGES 401 12 401 0 TOTAL EXPENDITURE 342,652 81,178 342,293 359 224
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Social Work Resource - Total Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 25/26 Outturn) INCOME NON RELEVANT GOVERNMENT GRANT (9,484) (1,700) (9,484) 0 RESOURCE TRANSFER INCOME FROM (26,300) (6,575) (26,300) 0 CONTRIBUTIONS FROM OTHER BODIES (966) (470) (966) 0 SALES - SALE OF MEALS (29) (11) (29) 0 FEES AND CHARGES - GENERAL (6,931) (3,208) (6,562) (369) FEES AND CHARGES - OTHER LOCAL AUTHORITIES (493) (20) (493) 0 CHARGES TO HEALTH BOARDS (26,822) (13) (26,822) 0 FEES AND CHARGES - DEPARTMENTS (218) 0 (218) 0 RENTAL INCOME (45) (12) (45) 0 OTHER INCOME (135) (68) (135) 0 ACCOMMODATION INCOME FROM USERS (400) 0 (410) 10 INCOME (71,823) (12,077) (71,464) (359) NET EXPENDITURE 270,829 69,101 270,829 0 225
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