Agenda Document Pack - Financial Resources Scrutiny Forum - 24/09/2026
South Lanarkshire Council · 24 September 2026
Back to Financial Resources Scrutiny Forum — 24 September 2026 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
Council Offices, Almada Street Hamilton, ML3 0AA Wednesday, 16 September 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, 24 September 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), Mary Donnelly (Depute Chair), Mathew Buchanan, Monique Equi, Allan Falconer, Ross Gowland, Graeme Horne, Richard Lockhart, Fiona McDermott, Carol Nugent Substitutes Archie Buchanan, Helen Toner 1
Page 2
BUSINESS 1 Declaration of Interests 2 Minutes of Previous Meeting Minutes of the meeting of the Financial Resources Scrutiny Forum held on 30 April and 28 August 2026 submitted for approval as a correct record. (Copies attached) 3 - 12 Item(s) for Monitoring 3 Capital Budget Monitoring 2026/2027 - General Fund Capital Programme Report dated 7 September 2026 by the Executive Director (Finance and Corporate Resources). (Copy attached) 13 - 34 4 Capital Budget Monitoring 2026/2027 - Housing Capital Programme Report dated 7 September 2026 by the Executive Director (Finance and Corporate Resources). (Copy attached) 35 - 40 5 Revenue Budget Monitoring 2026/2027 Report dated 31 August 2026 by the Executive Director (Finance and Corporate Resources). (Copy attached) 41 - 46 6 Revenue Budget Monitoring 2026/2027 - Detailed Resource Analysis Report dated 31 August 2026 by the Executive Director (Finance and Corporate Resources). (Copy attached) 47 - 96 Urgent Business 7 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
Page 3
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
Page 4
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
Page 5
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
Page 6
6
Page 7
FINANCIAL RESOURCES SCRUTINY FORUM Minutes of meeting held via Confero and in Committee Room 1, Council Offices, Almada Street, Hamilton on 27 August 2026 Chair: Councillor Grant Ferguson Councillors Present: Councillor Mathew Buchanan, Councillor Mary Donnelly (Depute – after item 2), Councillor Allan Falconer, Councillor Ross Gowland, Councillor Richard Lockhart, Councillor Helen Toner (substitute for Councillor Carol Nugent) Councillors' Apologies: Councillor Monique Equi, Councillor Graeme Horne, Councillor Fiona McDermott, Councillor Carol Nugent Attending: Finance and Corporate Resources G Booth, Finance Manager (Strategy); L, Cunningham, Administration Officer; L Healy, Administration Assistant; S Somerville, Administration Manager Housing and Technical Resources A Roxburgh, Project Manager Order of Business The items of business were dealt with in the order minuted below. 1 Declarations of Interest No interests were declared. 2 Appointment of Depute Chair Councillor Toner, seconded by Councillor Ferguson, moved that Councillor Donnelly be appointed as Depute Chair of the Financial Resources Scrutiny Forum. No further nominations were made. The Forum decided: that Councillor Donnelly be appointed as Depute Chair of the Financial Resources Scrutiny Forum. 3 Minutes of Previous Meeting The minutes of the meeting of the Financial Resources Scrutiny Forum held on 30 April 2026 were submitted for approval as a correct record. The Forum decided: that, as there was no-one present that had been in attendance at the meeting of the Forum held on 30 April 2026 to second the minutes as a correct record, approval of the minutes be deferred to the next meeting of the Forum. 2 7
Page 8
4 Capital Budget Monitoring 2025/2026 – General Fund Capital Programme A report dated 10 August 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 2025 to 31 March 2026. The revised General Fund Capital Programme for 2025/2026 totalled £67.712 million. Total spend on the Programme of £57.570 million was detailed in Appendix A to the report. This was compared to the budget of £67.712 million and resulted in an underspend of £10.142 million which would be carried forward into financial year 2026/2027. The reasons for the underspend were outlined at section 4 of the report, with the projects detailed in Appendix B. Details were also given of year-end and accounting adjustments. The Finance Manager (Strategy) responded to members’ questions in relation to various aspects of the report and undertook to feedback a member’s comments on lighting at playparks to Community and Enterprise Resources. The Forum decided: that the final outturn position on the 2025/2026 General Fund Capital Programme be noted. [Reference: Minutes of 30 April 2026 (Paragraph 3) and Minutes of the Executive Committee of 24 June 2026 (Paragraph 5)] Councillor Lockhart joined the meeting during consideration of the above item of business 5 Capital Budget Monitoring 2025/2026 – Housing Capital Programme A report dated 10 August 2026 by the Executive Director (Finance and Corporate Resources) was submitted on the position of the Housing Capital Programme 2025/2026 for the period 1 April 2025 to 31 March 2026. The revised Housing Capital Programme for 2025/2026 totalled £87.740 million. Actual expenditure was £85.782 million, leaving an underspend of £1.958 million, as summarised in Appendix A to the report. The reasons for the underspend and a breakdown of carry forward were outlined at section 4.2 of the report. Officers responded to members’ questions in relation to various aspects of the report. The Forum decided: that the final outturn position on the 2025/2026 Housing Capital Programme be noted. [Reference: Minutes of 30 April 2026 (Paragraph 4) and Minutes of the Executive Committee of 24 June 2026 (Paragraph 5)] 6 Capital Budget Monitoring 2026/2027 – General Fund Capital Programme A report dated 10 August 2026 by the Executive Director (Finance and Corporate Resources) was submitted on the position of the General Fund Capital Programme 2026/2027 for the period 1 April to 10 July 2026. 8
Page 9
The base General Fund Capital Programme, approved by Council on 25 February 2026, totalled £105.247 million. Following adjustments and carry forward, as detailed in Appendix A to the report, and adjustments advised by Resources, approved by the Executive Committee at its meetings on 24 June and 19 August 2026 and detailed in appendices B and C to the report, the revised budget totalled £98.167 million. The forecast spend for the year amounted to £98.167 million, as outlined in Appendix D, and funding available also totalled £98.167 million, as detailed in Appendix E to the report. Actual funding to 10 July 2026 was £10.815 million, with £6.381 million being spent for the period. In response to a member’s question in relation to the provision of water wells in schools, the Finance Manager (Strategy) undertook to check the position with colleagues in Community and Enterprise Resources and report back to the member. The Forum decided: that the position on the General Fund Capital Programme as at 10 July 2026 be noted. [Reference: Minutes of South Lanarkshire Council of 25 February 2026 (Paragraph 3) and Minutes of the meetings of the Executive Committee of 24 June 2026 (Paragraph 6) and 19 August 2026 (Paragraph 4)] 7 Capital Budget Monitoring 2026/2027 – Housing Capital Programme A report dated 10 August 2026 by the Executive Director (Finance and Corporate Resources) was submitted on the position of the Housing Capital Programme 2026/2027 for the period 1 April to 10 July 2026. The Housing Capital programme, approved by the Executive Committee on 24 June 2026, totalled £94.740 million and included carry forward, an increased Affordable Housing Grant allocation from the Scottish Government and a transfer of funds from the General Fund’s Climate Emergency Fund. Programmed funding and forecast spend for the year also totalled £94.740 million. Actual funding to 10 July 2026 was £12.603 million, with £12.603 million being spent for the period. In response to a member’s question in relation to the delay in replacing doors with assisted access at Strathcona House and whether this was impacting anyone, the Project Manager undertook to provide the member with an update. The Forum decided: that the position on the Housing Capital Programme as at 10 July 2026 be noted. [Reference: Minutes of the meetings of the Executive Committee of 24 June 2026 (Paragraph 6) and 19 August 2026 (Paragraph 4)] 8 Revenue Budget Year-End 2025/2026 A report dated 10 August 2026 by the Executive Director (Finance and Corporate Resources) was submitted on the overall financial position of the Council’s General Fund Revenue Account and the Housing Revenue Account for the period 1 April 2025 to 31 March 2026. 9
Page 10
Information was provided on:- the year-end outturn position across Resources, Joint Boards, Loan Charges, Corporate Items and Council Tax, which was an underspend of £3.131 million after proposed transfers to reserves the increase in transfers to reserves, as detailed in appendices 3 and 4 to the report the additional non-recurring underspend in the delegated budget to the Integration Joint Board, as outlined in section 4.13 of the report, which would be held in reserves for use in future years the agreed use of £3.131 million underspend, as detailed in section 4.22 of the report, for 2025/2026 the breakeven position on the Housing Revenue Account The Forum decided: (1) to note that, across Resources, Corporate Items, Loan Charges and Council Tax, the Council was showing a year-end underspend of £3.131 million after proposed transfers to reserves, as outlined in section 4 and Appendix 1 of the report; (2) that an increase in the Probable Outturn transfers to reserves to £60.206 million from £58.026 million, as detailed in Appendix 3 to the report, be noted; (3) that the additional year-end transfers to reserves totalling £1.886 million, as detailed in Appendix 4 to the report, be noted; (4) to note that the additional non-recurring underspend of £1.356 million in the delegated budget to the Integration Joint Board would be held in Reserves for its use in future years, as outlined in section 4.13 of the report; (5) that the agreed use of £3.131 million underspend for 2025/2026, as outlined in section 4.22 of the report, be noted; (6) to note that that this resulted in a breakeven position for the Council for 2025/2026, as outlined in section 4.23 of the report; and (7) that the breakeven position on the Housing Revenue Account, as outlined in section 5 of the report, be noted. [Reference: Minutes of the Executive Committee of 4 February 2026 (Paragraph 3)] Councillor Gowland, having experienced technical issues, joined the meeting during consideration of the above item of business 9 Revenue Budget 2025/2026 – Detailed Resource Analysis A report dated 10 August 2026 by the Executive Director (Finance and Corporate Resources) was submitted providing a detailed Resource analysis on the year-end position for the General Fund Revenue Account and Housing Revenue Account for 2025/2026. Appendices A to F to the report provided the following information for each Resource:- an Executive Summary showing the top-level position details of the most significant variances across subjective headings and services a line-by-line trend analysis of the total Resource expenditure and income across subjective headings 10
Page 11
The Forum decided: that the 2025/2026 year-end detailed financial analysis for each of the individual Resources and the Housing Revenue Account be noted. 10 Revenue Budget Monitoring 2026/2027 A report dated 10 August 2026 by the Executive Director (Finance and Corporate Resources) was submitted on the overall financial position of the Council’s General Fund Revenue Account and Housing Revenue Account for the period 1 April to 10 July 2026 and a projection for the year to 31 March 2026. As at 10 July 2026, the projected outturn position on the General Fund Revenue Account and Housing Revenue Account was a breakeven position, as detailed in appendices 1 and 2 to the report respectively. Information was provided on the following key budget areas:- packaging extended producer responsibility (pEPR)/teacher numbers and reduction in class contact time (RCCT) Social Work Resources’ Children and Families Services Social Work Resources’ Adult and Older People Services inflation and price assumptions The Forum decided: (1) that the projected breakeven position on the General Fund Revenue Account for 2026/2027, and the actual spend as at 10 July 2026, as detailed in paragraph 4.1 and Appendix 1 of the report, be noted; (2) that the proposed transfers to reserves, as detailed in sections 4.3 to 4.5 of the report, be noted; and (3) that the projected breakeven position on the Housing Revenue Account for 2026/2027, and the actual spend as at 10 July 2026, as detailed in section 6 and Appendix 2 of the report, be noted. [Reference: Minutes of the Executive Committee of 19 August 2026 (Paragraph 3)] 11 Revenue Budget Monitoring 2026/2027 – Detailed Resource Analysis A report dated 10 August 2026 by the Executive Director (Finance and Corporate Resources) was submitted providing a detailed Resource analysis on the position of the General Fund Revenue Account and Housing Revenue Account 2026/2027 for the period to 10 July 2026. Appendices A to F to the report provided the following information for each Resource:- an Executive Summary showing the top-level position details of the most significant variances across subjective headings and services a line-by-line trend analysis of the total Resource expenditure and income across subjective headings The Forum decided: that the 2026/2027 detailed financial analysis for each Resource and the Housing Revenue Account be noted. 11
Page 12
12 Urgent Business There were no items of urgent business. 12
Page 13
Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 24 September 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 7 August 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. The Capital reports attached provide detail on the position as at 7 August 2026 from both a financial and physical perspective. 3.2. Appendices A to D show the financial position of the General Fund Capital Programme, with the physical progress detailed in Appendices E to G – as they are split into Build, Non-Build and Roads. 4. General Fund Capital Programme 2026/2027 4.1. 2026/27 Budget: The revised capital programme for 2026/2027 totals £98.717 million as shown in Appendix B. The revised programme includes adjustments to the programme totalling a net increase of £0.550 million, as detailed in Appendix A, which have been submitted to the Executive Committee on 16 September 2026 for approval. 4.2. The funding available to support the programme also totals £98.717 million and is detailed in Appendix D. 4.3. Enabling Commercial Spaces: The programme includes Council funding for Enabling Commercial Spaces projects being undertaken this financial year. The Council has been advised of an allocation of £3.430 million of Local Growth Fund (LGF) monies that is required to be spent on Enabling Commercial Spaces projects by 31 March 2027. This will augment Council funding already included in the 2026/2027 programme with external funding spent first and the Council monies carried forward for use next year. 3 13
Page 14
4.4. Net-Zero Business Grants: Similarly, the programme includes Council investment funding for Net-Zero Business Grants being provided this financial year. Glasgow City Region has allocated £0.451 million to the Council for Net-Zero Business Grants for 2026 to 2029. Any requirements for an element of this funding to be utilised by 31 March 2027 will augment Council funding already included in the 2026/2027 programme with external funding spent first and the Council monies carried forward for use next year. 4.5. Bus Infrastructure: The programme also includes Council funding for Bus Infrastructure projects. The Scottish Government have allocated £0.831 million to the Council through the Tier 1 Bus Infrastructure Fund (BIF) for the design, development and delivery of bus infrastructure measures during 2026/2027. This will augment Council funding already included in the 2026/2027 programme with external funding spent first and the Council monies carried forward for use next year. 4.6. 2026/2027 Forecast: The programme spend and funding for the General Fund is summarised in Appendix D. As noted in 4.1, the total capital spending programme for the year is £98.717 million. 4.7. Appendix D also shows a forecast for the financial year of £98.717 million. 4.6. 2026/2027 Actual Position: Actual spend incurred until the 7 August 2026 totals £10.388 million. 4.7. Actual funding received to 7 August 2026 is £13.215 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) 14
Page 15
7 September 2026 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References Executive Committee, 16 September 2026 List of Background Papers Capital Ledger prints to 7 August 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 15
Page 16
APPENDIX A Adjustments Approved by Executive Committee – 16 September 2026 Community and Enterprise Resource SPT Bus Infrastructure Improvements Approval is sought to increase the capital programme by £0.050 million for the upgrading of certain stops to include high access kerbs, improved footway connections and longer bus bay markings. £0.050m SPT Congestion Reduction Measures Approval is sought to increase the capital programme by £0.200 million to deliver congestion reduction measures on routes affected by unreliable journey times, particularly during peak periods. Measures include junction upgrades, new or improved traffic signals, and the introduction of Urban Traffic Control to improve traffic flow and increase capacity. The following junctions are currently being considered for traffic signal improvements: Bent Road / Dixon Street Quarry Street / Keith Street Stewart Street / Glamis Avenue £0.200m SPT Casualty Reduction Measures Approval is sought to increase the capital programme by £0.100 million to deliver improvements on roads across South Lanarkshire with the focus on reducing the number and severity of casualties within South Lanarkshire and contribute towards the achievement of national casualty reduction targets. £0.100m SPT Abington Bus Hub Approval is sought to increase the capital programme by £0.050 million to commission consultants to assess the feasibility and market demand for a bus hub, including land ownership issues at Abington Service Station, management of long-stay parking, and measures to prevent hub users from occupying service station parking intended for customers. £0.050m Kirkmuirhill Scott Street Playpark Approval is sought to increase the capital programme by £0.110 million to refurbish the current playpark in Kirkmuirhill. Including demolition, ground works, installation of play equipment, access paths and planting. This is funded from a mixture of developer contributions and REF funding. Minor Adjustment Total Adjustments £0.110m £0.040m £0.550m 16
Page 17
APPENDIX B SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2026/27 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2026 TO 7 AUGUST 2026 £m Revised Budget – Period 4 98.167 Proposed Adjustments – Period 5 0.550 Total Revised Budget 98.717 2026/27 Budget Period 5 Proposed Adjustments Revised 2026/27 Budget Resource £m £m £m Community & Enterprise 68.266 0.550 68.816 Education 15.297 - 15.297 Finance & Corporate 0.498 - 0.498 Housing & Technical 13.606 - 13.605 Social Work 0.500 - 0.500 TOTAL CAPITAL PROGRAMME 98.167 0.550 98.717 17
Page 18
APPENDIX C SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2026/27 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2026 TO 7 AUGUST 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 3,353 141 (23) 3,471 3,471 0 604 Enterprise & Sustainable Dev 45,439 5,036 (3,297) 47,178 0 (12,361) 34,817 34,817 0 4,227 Roads, Transport & Fleet 23,000 2,326 3,714 29,040 1,448 0 30,488 30,088 0 3,977 Resource Total 69,839 8,401 1,331 79,571 1,589 (12,384) 68,776 68,776 0 8,808 Education Growth / Accommodation Pressures 12,346 890 (2,469) 10,767 0 0 10,767 10,769 0 88 ICT Developments 2,400 20 2,100 4,520 0 0 4,520 4,520 0 742 Free School Meals 0 55 (45) 10 0 0 11 11 0 0 Resource Total 14,746 965 (414) 15,297 0 0 15,297 15,297 0 830 Finance & Corporate IT Services 400 48 50 498 0 0 498 498 0 49 Resource Total 400 48 50 498 0 0 498 498 0 49 Housing & Technical Office Accom 19,262 745 (8,522) 11,486 40 0 11,526 11,526 0 428 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 0 265 Resource Total 20,262 1,014 (8,190) 13,087 559 0 13,646 13,646 0 693 Social Work SWIS Plus 0 (286) 786 500 0 0 500 500 0 8 Resource Total 0 (286) 786 500 0 0 500 500 0 4 Overall Total 105,247 10,142 (6,437) 108,952 2,148 (12,384) 98,717 98,717 0 10,388 18
Page 19
APPENDIX D SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2026/27 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2026 TO 7 AUGUST 2026 2026/27 Original Estimate inc C/F 2026/27 Revised Budget 2026/27 Forecast Spend 2026/27 Forecast Variance 2026/27 Actual to 07/08/26 Expenditure £m £m £m £m £m General Fund Programme 108.952 98.717 98.717 - 10.388 Income 2026/27 Budget 2026/27 Revised Budget 2026/27 Actual To 10/07/26 £m £m £m Prudential Borrowing 54.520 44.670 0.000 Developers Contributions 1.775 1.819 0.000 Partners 3.071 4.616 1.428 Scottish Government: - Capital Grant 25.982 26.790 9.280 Levelling Up Fund 4.196 4.196 2.440 Capital Receipts 4.500 4.500 0.067 Specific Reserves 9.438 6.656 0.000 Revenue Contribution 5.470 5.470 0.000 TOTAL FUNDING 108.952 98.717 13.215 19
Page 20
Appendix E (Page 1) GENERAL FUND CAPITAL PROGRAMME 2026/2027 BUILD EXECUTIVE SUMMARY PERIOD ENDED 07 AUGUST 2026 (PERIOD 5) Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Programme Status Projects Complete - 5 6 9 11 - - - - - - - - - Projects on Programme - 75 79 104 104 - - - - - - - - - Projects Behind Programme - 0 2 0 0 - - - - - - - - - Projects Altered Brief/ Programme - 0 2 0 1 - - - - - - - - - Projects Held - 8 8 10 10 - - - - - - - - - - 86 97 123 126 0 0 0 0 0 0 0 0 0 Project Status Design Feasibility - 50 58 81 83 - - - - - - - - - Sketch Design - 0 0 0 0 - - - - - - - - - Detailed Design - 1 0 0 0 - - - - - - - - - Production Information - 3 6 6 3 - - - - - - - - - Tendering - 13 11 9 10 - - - - - - - - - On Site - 14 16 18 19 - - - - - - - - - Complete - 5 6 9 11 - - - - - - - - - - 86 97 123 126 0 0 0 0 0 0 0 0 0 20
Page 21
Appendix E (Page 2) General Services Capital Programme 2026/2027 Build Variance Explanations Project Name Status Variance Explanation - - - 21
Page 22
Appendix F (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 22 Approved from 26/27 Programme - - - 24 31 Total Projects Currently Reported - - - 46 53 Number of Projects Projects Completed - - - - - Projects Ahead of Programme - - - - - Projects on Programme - - - 46 53 Projects Behind Programme - - - - - Projects, Altered Brief/Programme - - - - - Projects On Hold - - - - - - - - 46 53 22
Page 23
General Services Capital Programme 2026/2027 Appendix F 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 Halfway Park Play Area – Redevelopment 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 Clydesdale Way – Road Works On programme Clydesdale Way – Roads Foodway Works On programme Clydesdale Way – Lanark Loch Infrastructure On programme Clydesdale Way – Environmental Improvements On programme Clydesdale Way – Biggar Public Park Infrastructure On programme Chatelherault Play Park On programme Country Parks Masterplan Feasibility 2026/27 Budget Allocation On programme Calderglen Colonsay Field & Active Travel Route 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 23
Page 24
Appendix F (Page 3) Project Status 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 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 24
Page 25
Appendix G (Page 1) GENERAL SERVICES CAPITAL PROGRAMME 2026/2027 ROADS EXECUTIVE SUMMARY PERIOD ENDED 7 AUGUST 2026 (PERIOD 5) 1 2 3 4 5 6 7 8 9 10 11 12 13 Number of Projects Total Projects Currently Reported - - - 293 298 - - - - - - - - Programme Status Projects Complete - - - 29 73 - - - - - - - - Projects on Programme - - - 264 224 - - - - - - - - Projects Behind Programme - - - 0 0 - - - - - - - - Projects, Altered Brief / Programme - - - 0 1 - - - - - - - - Projects Still to Commence - - - 0 0 - - - - - - - - - - - 293 298 - - - - - - - - Project Status Briefing - - - 102 42 - - - - - - - - Production Information - - - 135 159 - - - - - - - - Billing - - - 0 0 - - - - - - - - Tendering - - - 3 3 - - - - - - - - On Site - - - 24 21 - - - - - - - - Complete - - - 29 73 - - - - - - - - - - - 293 298 - - - - - - - - 25
Page 26
Appendix G (Page 2) General Services Capital Programme 2026/2027 Roads Variance Explanations Project Name Status Variance Explanation Laighlands Road, Bothwell Projects altered Brief / Programme Works have been delayed due to ongoing utility works at this location. 26
Page 27
SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2026/27 PROJECT / PROGRAMME STATUS ~ PERIOD 5 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 27
Page 28
SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2026/27 PROJECT / PROGRAMME STATUS ~ PERIOD 5 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 Markethill Road, East Kilbride 1 1 Kelvin Drive, East Kilbride 1 1 Maxwellton Road 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 (Laybys at 1-9 and rear of 10-18) 1 1 Sycamore Crescent, East Kilbride (Parking area at front of 20-28) 1 1 Sycamore Crescent, East Kilbride (Parking and front of lock-ups 102 - 148) 1 1 Sycamore Crescent, East Kilbride (Parking and front of lock-ups 153 - 171) 1 1 Sycamore Court, East Kilbride (Parking areas at rear of 30 - 54) 1 1 Barbana Road, East Kilbride 1 1 Maple Grove, East Kilbride 1 128
Page 29
SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2026/27 PROJECT / PROGRAMME STATUS ~ PERIOD 5 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 Freeland Land, East Kilbride 1 1 Denholm Green, East Kilbride 1 1 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) Junction of C133 WPL 1 1 B745 (ii) near South Halls Farm 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 Wynard Green, East Kilbride 1 1 Somerville Drive, East Kilbride 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 1 129
Page 30
SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2026/27 PROJECT / PROGRAMME STATUS ~ PERIOD 5 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 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 1 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 Miekle Earnock Road (Drainage Scheme only) 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 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 (Drainage) 1 1 Meikle Earnock Road (Drainage) 1 1 Bellshill Road, Uddingston (Drainage) 1 1 Carscallan Road, Hamilton (Verge Scrape back) 1 1 Ayr Road, Shawsburn (Verge Scrape Back) 1 130
Page 31
SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2026/27 PROJECT / PROGRAMME STATUS ~ PERIOD 5 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 Minor Permanent Repairs 1 1 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 B7078 Carlisle Road, Lesmahagow (Drainage works) 1 1 A70 Parisholm (Drainage works) 1 1 B7086 Auchenheath (Drainage works) 1 1 A73 Hyndford Road (Drainage works) 1 1 A73 Roberton (Drainage works) 1 1 New Kayes Road, Auchenheath (Drainage works) 1 1 31
Page 32
SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2026/27 PROJECT / PROGRAMME STATUS ~ PERIOD 5 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 Minor Permanent Repairs 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 32
Page 33
SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2026/27 PROJECT / PROGRAMME STATUS ~ PERIOD 5 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 33
Page 34
SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2026/27 PROJECT / PROGRAMME STATUS ~ PERIOD 5 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 1 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 2 & 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 34
Page 35
Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 24 September 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 7 August 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 7 August 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 16 September 2026. 4.2. 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. 4.3. 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. 4.4. 2026/2027 Actual Position: Spend to 7 August 2026 on the Housing Capital Programme amounts to £20.293 million. 4.5. As at 7 August 2026, £20.293 million of funding had been received. 5. Employee Implications 5.1. There are no employee implications as a result of this report. 4 35
Page 36
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) 7 September 2026 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References Executive Committee, 16 September 2026 List of Background Papers Capital Ledger prints to 7 August 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 36
Page 37
APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2026/2027 HOUSING PROGRAMME FOR PERIOD 1 APRIL 2026 TO 7 AUGUST 2026 2026/27 Annual Budget 2026/27 Forecast Spend 2026/27 Forecast Variance 2026/27 Actual to 07/08/26 £m £m £m £m Expenditure 2026/27 Budget 94.740 94.740 - 20.293 2026/27 Annual Budget 2026/27 Actual to 07/08/26 £m £m Income Capital Funded from Current Revenue 33.851 4.980 Capital Receipts - 0.093 Prudential Borrowing 33.385 10.751 Scottish Government Specific Grant: - New Build 18.474 4.321 - Open Market Purchase Scheme 8.910 - - Mortgage to Rent 0.120 0.081 Other Income - 0.067 94.740 20.293 37
Page 38
Appendix B (Page 1) HOUSING CAPITAL PROGRAMME 2026/2027 EXECUTIVE SUMMARY PERIOD ENDED 07 AUGUST 2026 Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Programme Status Projects Complete - 3 3 6 10 - - - - - - - - - Projects on Programme - 76 79 72 72 - - - - - - - - - Projects Behind Programme - 2 3 2 5 - - - - - - - - - Projects Altered Brief/Programme - 3 2 5 2 - - - - - - - - - Projects Held - 15 15 18 15 - - - - - - - - - - 99 102 103 104 0 0 0 0 0 0 0 0 0 Project Status Design Feasibility - 39 33 32 32 - - - - - - - - - Sketch Design - 2 2 2 2 - - - - - - - - - Detailed Design - 0 0 0 0 - - - - - - - - - Production Information - 9 9 7 7 - - - - - - - - - Tendering - 18 18 19 18 - - - - - - - - - On Site - 28 37 37 35 - - - - - - - - - Complete - 3 3 6 10 - - - - - - - - - - 99 102 103 104 0 0 0 0 0 0 0 0 0 38
Page 39
Appendix B (Page 2) Housing Capital Programme 2026/2027 Build Variance Explanations Project Name Status Variance Explanation Wiston Cruden Rural Properties C\dale- Struct Repairs & Ext Refurb Behind Programme Project behind due to structural investigations and report outcome awaited. 44 Raeburn Avenue, East Kilbride - Emergency Roof Replacement Behind Programme Project behind due ecology issues and awaiting confirmation of when clear. Stonefield/Burnbrae/Kelvin Gardens - Veranda Refurbishment Behind Programme Project behind due to access issues and delay for ecology requirements. Shawlands Crescent Travelling Person’s Site - PV Farm Behind Programme Project behind while issues with site progress are being addressed. Shawlands Crescent Travelling Persons Site - Amenity Units Extension Behind Programme Project behind while issues with site progress are being addressed. 39
Page 40
1 2 3 4 5 6 7 8 9 10 11 12 13 14 Original Budget 26/27 0 3.617 9.592 12.603 20.293 26.752 33.212 39.672 46.131 52.591 59.05 65.51 71.969 90.434 Revised Budget 26/27 0 3.617 9.592 12.603 20.293 27.06 33.827 40.594 47.361 54.128 60.896 67.663 74.43 94.74 Actual 26/27 0 3.617 9.592 12.603 20.293 0 0 0 0 0 0 0 0 0 0 10 20 30 40 50 60 70 80 90 100 £ Millions HRA Capital Expenditure Profile Graph 26/27 40
Page 41
Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 24 September 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 2027 for the Council’s General Fund Revenue Account and Housing Revenue Account, and the actual spend position for the period 1 April 2026 to 7 August 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 7 August 2026 (Appendix 1), be noted; and (2) that the projected break-even position on the Housing Revenue Account for 2026/2027, and the actual spend as at 7 August 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 7 August 2026. 4. General Services 2026/2027 Projected Outturn as at 7 August 2026 4.1. As at 7 August 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). 4.2. As previously reported to the Forum, across the Council’s Budget, there are 3 notable areas where underspends are anticipated this financial year. These relate to Loan Charges (£6.096 million), Non-Domestic rates (£2.700 million) and Empty Property Relief (£1.000 million). 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 41
Page 42
4.3. Social Work Resources – Children and Families: As previously reported, 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. 4.4. Consideration is also being given to any financial implications of the Children Act and updates will be provided to Committee as more information becomes available. 4.5. Social Work Resources – Adults and Older People: As previously reported, 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. This includes the Service’s response to continuing service pressures, where emerging underspends in year can be used for extra care packages. Any remaining projected underspends would prospectively be earmarked for the continuing costs of those extra care packages through 2027/2028. The Resource have started to process the additional care packages to manage additional pressures. 4.6. Transfers to reserves will be confirmed as part of the Probable Outturn exercise with the proposal that any transfers to reserves are retained by the IJB within their reserves, earmarked for these future costs. 5. Housing Revenue Account Position 5.1. As at 7 August 2026, Appendix 2 of the report shows a break-even position on the Housing Revenue Account. 6. Employee Implications 6.1. None. 7. Financial Implications 7.1. As detailed in sections 4 to 5 of the 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 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. 42
Page 43
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) 31 August 2026 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Financial Ledger and budget monitoring results to 7 August 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 43
Page 44
Note: While the Year to Date Actual at period 5 presents a net surplus position (£52.201m), 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 141.445 141.445 0.000 0.00% 31.465 Facilities Waste and Grounds 86.185 86.896 (0.711) (0.82%) 23.741 Leisure and Culture 19.901 19.901 0.000 0.00% 8.461 Planning and Regulatory Services 6.236 5.699 0.537 8.61% 1.393 Enterprise and Sustainable Development 7.368 7.205 0.163 2.21% 0.502 Roads, Transportation and Fleet 21.755 21.744 0.011 0.05% (2.632) Education Resources 526.050 526.050 0.000 0.00% 167.851 Education 526.050 526.050 0.000 0.00% 167.851 Finance and Corporate Resources 49.601 49.601 0.000 0.00% 23.469 Finance Services - Strategy 2.868 2.815 0.053 1.85% 1.410 Finance Services - Transactions 20.285 20.239 0.046 0.23% 7.150 Audit and Compliance Services 0.417 0.406 0.011 2.64% 0.184 Information Technology Services 9.160 9.239 (0.079) (0.86%) 7.742 Communications and Strategy Services 3.873 3.746 0.127 3.28% 1.921 Administration and Licensing Services 5.258 5.317 (0.059) (1.12%) 1.995 Personnel Services 7.740 7.839 (0.099) (1.28%) 3.067 Housing & Technical Resources 19.465 19.465 0.000 0.00% 33.242 Housing Services 9.454 9.436 0.018 0.19% 1.585 Property Services 10.011 10.029 (0.018) (0.18%) 31.657 Social Work Resources 270.872 270.872 0.000 0.00% 94.797 Performance and Support Services 6.758 6.552 0.206 3.05% 2.221 Children and Families 49.929 50.692 (0.763) (1.53%) 15.496 Adults and Older People 212.633 212.633 0.000 0.00% 76.297 Justice and Substance Misuse 1.552 0.995 0.557 35.89% 0.783 Joint Boards 2.072 2.072 0.000 0.00% 0.797 1,009.505 1,009.505 0.000 0.00% 351.621 Revised Projected Projected Year to Date Annual Outturn Outturn Actual Budget Variance Summary: £m £m £m £m Resources Total 1,009.505 1,009.505 0.000 0.00% 351.621 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 (5.317) (5.317) 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 1,081.812 1,081.812 0.000 0.00% 351.759 Council Tax 210.719 210.719 0.000 0.00% 81.046 Less: Council Tax Reduction Scheme (26.228) (26.228) 0.000 0.00% (10.088) 184.491 184.491 0.000 0.00% 70.958 General Revenue Grant 438.388 438.388 0.000 0.00% 168.611 Non Domestic Rates 427.417 427.417 0.000 0.00% 164.391 Transfer from Reserves 31.516 31.516 0.000 0.00% 0.000 Total Income 1,081.812 1,081.812 0.000 0.00% 403.960 Net Expenditure 0.000 0.000 0.000 0.00% (52.201) Period Ended 7 August 2026 (No.5) Revenue Budget Monitoring Report SOUTH LANARKSHIRE COUNCIL 44
Page 45
Note: While the Year to Date Actual at period 5 presents a net deficit position (£13.295m), 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 17.969 17.969 0.000 0.00% 5.699 Property Costs 63.331 63.306 0.025 0.04% 20.119 Supplies and Services 0.523 0.557 (0.034) (6.50%) 0.441 Transport and Plant 0.195 0.195 0.000 0.00% 0.096 Administration 5.604 5.594 0.010 0.18% 0.511 Payment to Other Bodies 2.394 2.394 0.000 0.00% 0.479 Payment to Contractors 0.235 0.236 (0.001) (0.43%) 0.540 Transfer Payments 0.000 0.000 0.000 0.00% 0.000 Financing Charges 33.918 33.918 0.000 0.00% 4.982 Total Controllable Exp. 124.169 124.169 0.000 0.00% 32.867 Total Controllable Inc. (142.056) (142.056) 0.000 0.00% (46.162) 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% (13.295) Loan Charges 21.385 21.385 0.000 0.00% 0.000 Net Controllable Exp. 0.000 0.000 0.000 0.00% (13.295) SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 7 August 2026 (No.5) Housing Revenue Account 45
Page 46
46
Page 47
Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 24 September 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 7 August 2026. The detailed papers cover the General Services and also the Housing Revenue Account. 3.2. The following information is provided for each Resource and the Housing Revenue Account:- an Executive Summary showing the top-level position details of the most significant variances across Subjective headings and across Services a line-by-line trend analysis of the total Resource expenditure and income across Subjective headings 3.3. These are shown in Appendices A to F attached. 4. Employee Implications 4.1. None 5. Financial Implications 5.1. As detailed in each of the individual Resource papers. 6. Climate Change, Sustainability and Environmental Implications 6.1. There are no implications for climate change, sustainability, or the environment in terms of the information contained in this report. 6 47
Page 48
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) 31 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 7 August 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 48
Page 49
Appendix A South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 7 August 2026 (No.5) 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 86.185 86.896 (0.711) (0.82%) 23.741 Leisure and Culture 19.901 19.901 0.000 0.00% 8.461 Planning and Regulatory Services 6.236 5.699 0.537 8.61% 1.393 Environmental and Sustainable Devlopment 7.368 7.205 0.163 2.21% 0.502 Roads, Transportation and Fleet 21.755 21.744 0.011 0.05% (2.632) Total Community and Enterprise Resources 141.445 141.445 0.000 0.00% 31.465 6 49
Page 50
Community and Enterprise Resources Variance Analysis 2026/27 (Period 5) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 3,039k under APT&C Basic / Superannuation / National Insurance – 4,005k under Facilities, Waste and Grounds Services – 2,674k under The variances are mainly due to vacant posts, with recruitment currently being progressed. Planning and Regulatory Services - 259k under Enterprise & Sustainable Development – 166k under Roads, Transportation and Fleet Services - 900k under Overtime - (845k) over Facilities, Waste and Grounds Services - (1,049k) over The projected overtime overspend within Facilities, Waste, Streets and Grounds is mainly due to the covering of vacant posts within the services. Roads, Transportation and Fleet Services - 196k under The underspend within Roads is due to less overtime than anticipated to meet the winter service. 50
Page 51
Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Pension Increases – (121k) 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 – (16k) over The overspend relates to the ongoing cost of early retirals within Roads. Property Costs (369k) 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 – (80k) over Facilities, Waste and Grounds Services - (56k) over The projected overspend relates to general maintenance costs throughout the services. 51
Page 52
Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Roads, Transportation and Fleet Services – (26k) over The projected overspend is partly due to increased water costs for car parks, rent costs for Roads depot and grounds maintenance costs within Roads. Cleaning & Janitorial Supplies and Equipment - (91k) over Facilities, Waste and Grounds Services - (84k) over The projected overspend relates to an increase in costs for cleaning materials within Facilities Management. Health & Hygiene Materials – (60k) over Facilities, Waste and Grounds Services - (60k) over The projected overspend is within Facilities relates to the purchase of health & hygiene materials Refuse Uplift – (101k) over Facilities, Waste and Grounds Services - (101k) over The projected overspend is within Waste and relates to refuse uplift costs being greater. Supplies and Services (646k) over Computer Equipment Purchase - (55k) over Enterprise & Sustainable Development – 21k under The projected underspend is mainly due to reduced computer equipment purchases within Support. Roads, Transportation and Fleet Services - (76k) over This projected overspend mainly relates to increased costs for annual subscriptions for Computer Licenses within Roads. 52
Page 53
Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) IT Equipment Maintenance – (42k) over Facilities, Waste and Grounds Services - (29k) over The predicted overspend is within Facilities and is due to costs for the cashless being greater than budget. Roads, Transportation and Fleet Services - (13k) over The overspend is within Fleet and relates to payments for the Fleetplan system. 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 Materials/Stock – (400k) over Facilities, Waste and Grounds Services - (213k) over Grounds is predicted to have an overspend on materials against budget. Roads, Transportation and Fleet Services - (187k) over The overspend within Roads relates to greater spend on materials due to increased levels of work on roads maintenance. Protective Clothing – (70k) over Facilities, Waste and Grounds Services - (70k) over The overspend is within Grounds and is for PPE required within the Service. 53
Page 54
Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) Major Supply of Electrical Power – (90k) over Roads, Transportation and Fleet Services - (90k) over The forecast overspend is due to increased costs for electrical power within Street Lighting. Transport & Plant (1,216k) over Purchase of Plant & Equipment – (62k) over) Facilities, Waste and Grounds Services - (58k) over The overspend is within Grounds and relates to the purchase of mowers. Fleet Services - Fuel - (45k) over Roads, Transportation and Fleet - (38k) over The overspend predicted is within Fleet and is for the costs relating to oils and lubes. 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 - Tyres - (40k) over Roads, Transportation and Fleet - (40k) over The projected overspend is due to higher than budgeted costs for tyres. Vehicle Maintenance - (653k) over Facilities, Waste and Grounds Services - (537k) over Roads, Transportation and Fleet - (116k) over The projected overspend is due to higher than budgeted charges for routine maintenance within Facilities, Grounds, Waste and Streets. The projected overspend is due to higher than budgeted charges for routine maintenance within Roads. 54
Page 55
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 – 371k under Facilities, Waste and Grounds Services – 331k under The forecast reflects reduced spending on vehicle leasing within Grounds, Waste and Streets, primarily due to 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 majority of leasing charges incurred in the previous financial year. Fleet Service Charges - Hired Vehicles/Contract Hire – (572k) over Facilities, Waste and Grounds Services – (581k) over The projected overspend is mainly due to an increased demand for hires within Grounds, Waste and Streets for carrying out grounds works, street works and refuse collection. 55
Page 56
Subjective Head Variance Subjective line Service / amount Explanation Transport & Plant (cont.) Roads, Transportation and Fleet – 12k under The projected underspend is mainly due to reduced demand for hires to complete Roads and Lighting works. Fleet Service Charges – Road Fund Licence (RFL) – 52k under Facilities, Waste and Grounds Services – 33k 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 Fleet Service Charges - Fuel – (168k) over Facilities, Waste and Grounds Services – (274k) over The overspend is within Grounds and Waste and is due to a price increase on the cost of fuel. Roads, Transportation and Fleet – 106k under The projected underspend is within Roads and is due to fuel costs being less than budget. Administration (145k) over Printing & Stationery – (42k) over Facilities, Waste and Grounds Services - (51k) over The overspend is within Facilities and Waste and relates to menu development costs and permit/label printing for bins. 56
Page 57
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 – (26k) over Facilities, Waste and Grounds Services - (15k) over The overspend is within Grounds and relates to costs for standpipe licences. Roads, Transportation and Fleet - (12k) over The forecast overspend is due to increased costs for postages and membership fees within Roads. Medical Costs – (31k) over Facilities, Waste and Grounds Services - (29k) 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. 57
Page 58
Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (521k) over Payment to Contractors - (521k) 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 - (434k) 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 The overspend is mainly due to greater than anticipated IT equipment leasing costs within PBS. Enterprise & Sustainable Development – (24k) over The overspend is mainly due to greater than anticipated IT equipment leasing costs within Support. Roads, Transportation and Fleet - (17k) over The overspend is mainly due to greater than anticipated IT equipment leasing costs within Roads. 58
Page 59
Subjective Head Variance Subjective line Service / amount Explanation Income (55k) 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 - (218k) under recovered Facilities, Waste and Grounds Services - (511k) under recovered Planning and Regulatory Services - 432k over recovered The projected under recovery is mainly due to a reduction in demand for crematorium services within Bereavement and lower than anticipated garden waste permit purchases within Waste. 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 - (139k) under recovered The projected under recovery is within Roads and is due to lower than anticipated income from vehicle Electrical power recharging. 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 overspend within Transport & Plant. 59
Page 60
Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) 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 60
Page 61
South Lanarkshire Council Period 4 Period 4 Revised Period 5 Period 5 Period 5 Community & Enterprise Resources Summary Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2026/2027 Outturn) 26/27 Outturn) EMPLOYEE COSTS TEACHERS BASIC 14 (14) 0 0 14 (14) TEACHERS NIC 2 (2) 0 0 2 (2) APT & C BASIC 90,118 2,714 91,776 28,045 88,729 3,047 APT & C OVERTIME 1,878 (613) 1,286 654 2,098 (812) APT & C SUPERANNUATION 13,148 576 14,391 4,513 13,709 682 APT & C NIC 9,944 424 10,743 3,377 10,279 464 MANUAL WORKERS BASIC 1 (1) 0 7 0 0 MANUAL SESSIONAL STAFF BASIC 1,842 107 1,839 898 1,965 (126) MANUAL SESSIONAL STAFF OVERTIME 3 (3) 0 13 33 (33) MANUAL SESSIONAL STAFF SUPERANNUATION 259 18 258 123 285 (27) MANUAL SESSIONAL STAFF NIC 151 13 150 97 180 (30) TRAVEL AND SUBSISTENCE 80 19 99 20 88 11 OTHER EMPLOYEE COSTS 44 3 100 0 100 0 PENSION INCREASES 1,224 (110) 1,114 392 1,235 (121) COST LABOUR ALLOCATION (64) 0 (64) (65) (64) 0 EMPLOYEE COSTS 118,644 3,131 121,692 38,074 118,653 3,039 PROPERTY COSTS RATES 1,100 1 1,101 (8) 1,100 1 SCOTTISH WATER - UNMETERED CHARGES 25 0 25 0 25 0 SCOTTISH WATER - METERED CHARGES 157 0 157 61 165 (8) RENT 212 (16) 196 26 212 (16) SERVICE CHARGE 42 0 42 11 42 0 FACTORING CHARGES 47 (31) 16 19 47 (31) PROPERTY INSURANCE 288 0 288 0 288 0 SECURITY COSTS 59 (15) 44 (10) 59 (15) GROUND MAINTENANCE 23 (15) 8 5 23 (15) GROUNDS MAINTENANCE ADDITIONAL WORKS 6 (6) 0 33 29 (29) REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 32 (21) 11 19 31 (20) LIFE CYCLE MAINTENANCE 8 (8) 0 8 6 (6) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 49 (15) 96 8 106 (10) ASBESTOS 0 0 0 1 0 0 ELECTRICITY - CONTRACT 3,798 0 3,787 809 3,787 0 GAS 1,578 18 1,596 296 1,580 16 HEATING OIL 14 0 14 0 14 0 FIXTURE & FITTINGS 1 (1) 0 1 1 (1) CLEANING CONTRACT 20 0 20 21 20 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 674 (89) 585 156 676 (91) HEALTH & HYGIENE MATERIALS 103 (60) 43 47 103 (60) REFUSE UPLIFT 505 (101) 404 75 505 (101) REMOVAL & STORAGE COSTS 1 0 1 1 1 0 OTHER PROPERTY COSTS 9 17 26 11 9 17 OFFICE ACCOMODATION FACILITIES 4 0 4 4 4 0 PROPERTY COSTS 8,755 (342) 8,464 1,594 8,833 (369) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 796 (65) 831 301 886 (55) COMPUTER EQUIPMENT MAINTENANCE 46 (1) 45 1 46 (1) I.T. EQUIPMENT MAINT-CONTRACT 219 (28) 191 97 233 (42) I.T. ELECTRONIC MESSAGING 3 0 3 0 3 0 EQUIPMENT, APPARATUS AND TOOLS 1,252 0 1,352 437 1,352 0 SMALL TOOLS 83 24 107 0 83 24 ADAPTATIONS FOR CLIENTS 2 (1) 1 2 2 (1) FURNITURE - OFFICE 5 0 5 1 5 0 FURNISHINGS (INCL. CROCKERY & LINEN) 110 0 110 2 110 0 MATERIALS 5,970 1,518 7,482 1,931 6,034 1,448 STOCK/STORE ISSUES 1,848 (1,848) 0 369 1,848 (1,848) MATERIALS, APPARATUS AND EQUIPMENT 17 (2) 15 4 18 (3) AUDIO VISUAL 1 (1) 0 1 1 (1) PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 2 1 2 0 PROVISIONS 1 (1) 0 12 1 (1) FOOD PURCHASES 5,735 (150) 5,585 1,190 5,585 0 BEVERAGES 1 (1) 0 6 3 (3) SCHOOL MILK 50 0 50 87 50 0 RECHARGES OF DIRECT FOOD COSTS 68 0 68 (1) 68 0 OPENING STOCK 0 0 0 990 0 0 CLOSING STOCK 0 0 0 (944) 0 0 PROTECTIVE CLOTHING & UNIFORMS 302 (70) 232 102 302 (70) LAUNDRY COSTS 10 0 10 5 10 0 OTHER SUPPLIES AND SERVICES 633 (4) 629 84 632 (3) MAJOR SUPPLY OF ELECTRICAL POWER 2,340 (90) 2,250 327 2,340 (90) OUTSOURCED MAIL 17 0 17 16 17 0 DELIVERY CHARGE 1 0 1 2 1 0 SUPPLIES AND SERVICES 19,512 (720) 18,986 5,025 19,632 (646) 61
Page 62
South Lanarkshire Council Period 4 Period 4 Revised Period 5 Period 5 Period 5 Community & Enterprise Resources Summary Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2026/2027 Outturn) 26/27 Outturn) TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 0 0 (7,953) 0 0 PURCHASE OF PLANT 63 0 63 62 125 (62) FLEET SERVICES - DRIVERS 107 (42) 67 63 109 (42) FLEET SERVICES - FUEL 3,040 (42) 3,072 1,536 3,117 (45) FLEET SERVICES - VEHICLE HIRE 1,229 0 1,229 696 1,229 0 POOL CAR CHARGES - RENTAL 83 13 96 15 83 13 POOL CAR CHARGES - FUEL 4 11 15 0 4 11 POOL CAR CHARGES - ADDITIONAL COSTS 7 0 7 0 7 0 OTHER TRANSPORT COSTS 87 (10) 66 91 67 (1) TRANSPORT INSURANCE 81 12 93 0 81 12 LICENCES 491 0 491 206 491 0 FLEET SERVICES - REPAIRS 1 21 22 3 1 21 FLEET SERVICES - REPAIRS - OUTSIDE REPAIRS 887 (87) 800 423 887 (87) FLEET SERVICES - REPAIRS - INSURANCE OUTSIDE REPAIRS 171 0 171 82 171 0 FLEET SERVICES - REPAIRS - OUTSIDE REPAIRS PLANT 59 0 59 140 59 0 FLEET SERVICES - REPAIRS - MATERIALS/ SPARES 1,030 0 1,030 428 1,030 0 FLEET SERVICES - REPAIRS - INDIRECT MATERIALS EQUIP CONSUMBALES 60 0 60 21 60 0 FLEET SERVICES - REPAIRS - STOCK 93 0 93 44 93 0 FLEET SERVICES - REPAIRS - TYRES 422 (40) 382 182 422 (40) FLEET SERVICES - REPAIRS - VEHICLE MAINTENANCE 0 0 0 5 0 0 PLANT SERVICES 6 13 19 0 6 13 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 5,096 (473) 4,616 1,727 5,269 (653) FLEET SERVICE CHARGES - PLANT MAINTENANCE 304 (35) 269 90 304 (35) FLEET SERVICE CHARGES - ASSET MODIFICATION 51 17 199 222 187 12 FLEET SERVICE CHARGES - LEASING 4,488 306 4,765 3,099 4,394 371 FLEET SERVICE CHARGES - HIRED VEHICLES 1,268 (485) 796 397 1,281 (485) FLEET SERVICE CHARGES - CONTRACT HIRE 263 (63) 180 85 267 (87) FLEET SERVICE CHARGES - ROAD FUND LICENCE 180 55 235 70 183 52 FLEET SERVICE CHARGES - FUEL 3,501 (371) 3,150 1,043 3,318 (168) FLEET SERVICE CHARGES - DRIVERS 65 (9) 57 42 66 (9) HIRE OF EXTERNAL VEHICLES 68 0 68 0 68 0 HIRE OF EXTERNAL PLANT 328 0 328 106 328 0 HIRE OF SKIPS 24 (7) 17 10 24 (7) PUPIL TRANSPORT - SPECIAL EDUCATION 247 0 247 3 247 0 TRANSPORT AND PLANT 23,804 (1,216) 22,762 2,938 23,978 (1,216) ADMINISTRATION PRINTING AND STATIONERY 280 (36) 244 45 286 (42) TELEPHONES 89 9 98 8 90 8 MOBILE PHONES 79 (8) 71 0 79 (8) ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 0 8 0 8 0 ADVERTISING - OTHER 75 0 75 21 75 0 POSTAGES/COURIERS 41 (14) 27 16 41 (14) MEMBERSHIP FEES/SUBSCRIPTIONS 69 (13) 57 77 83 (26) INSURANCE 260 0 260 0 260 0 MEDICAL COSTS 43 (36) 7 20 38 (31) LEGAL EXPENSES 4 0 4 3 4 0 HOSPITALITY / CIVIC RECOGNITION 3 0 3 0 3 0 INTERNET AGENCY FEES 43 (20) 23 8 43 (20) SECURITY UPLIFT FEES 26 0 26 2 26 0 OTHER ADMIN COSTS 6 0 6 1 6 0 TRAINING 24 (12) 12 (1) 24 (12) ADMINISTRATION 1,050 (130) 921 200 1,066 (145) PAYMENT TO OTHER BODIES SPTE: ANNUAL BUS SUBSIDY 2,167 (1) 2,166 2,741 2,167 (1) SPTE: BUS OTHER 258 0 258 0 258 0 SPTE: FERRIES 29 0 29 0 29 0 SPTE: UNDERGROUND 1,318 0 1,318 0 1,318 0 SPTE: OTHER 1,727 0 1,727 0 1,727 0 SPTE: MAINTENANCE OF BUS SHELTERS AND STOPS 131 0 131 33 131 0 OTHER LOCAL AUTHORITIES 110 (37) 73 44 110 (37) GRANTS TO VOLUNTARY ORGANISATIONS 22 0 22 0 22 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 39 0 39 (1) 39 0 PAYMENTS TO OTHER BODIES 5,332 0 5,390 1,182 5,390 0 EXTERNAL AUDIT FEES 3 0 3 2 3 0 ACTIVITIES PROGRAMME 173 0 238 59 238 0 PAYMENT TO OTHER BODIES 11,309 (38) 11,394 4,060 11,432 (38) 62
Page 63
South Lanarkshire Council Period 4 Period 4 Revised Period 5 Period 5 Period 5 Community & Enterprise Resources Summary Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2026/2027 Outturn) 26/27 Outturn) PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 2,124 (1) 2,124 20 2,124 0 PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 0 302 97 302 0 PAYMENT TO PRIVATE CONTRACTOR 39,531 (522) 40,247 14,035 40,768 (521) PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 0 0 0 25 0 0 PAYMENT TO CONTRACTORS 41,957 (523) 42,673 14,177 43,194 (521) TRANSFER PAYMENTS CONCESSIONARY FARES 640 0 640 321 640 0 TRANSFER PAYMENTS 640 0 640 321 640 0 FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 243 (49) 194 10 243 (49) FINANCING CHARGES 243 (49) 194 10 243 (49) TOTAL EXPENDITURE 225,914 113 227,726 66,399 227,671 55 INCOME MILK SUBSIDIES FROM THE E.U. (37) 0 (37) 0 (37) 0 CONTRIBUTIONS FROM OTHER BODIES (17,810) 0 (17,411) (6,102) (17,410) (1) SALES - GENERAL (4,572) (156) (4,728) (1,599) (4,572) (156) SALES - DEPARTMENTS OF THE AUTHORITY (136) 0 (136) (79) (136) 0 FEES AND CHARGES - GENERAL (13,590) (279) (13,578) (5,243) (13,360) (218) FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (6,879) 23 (6,856) (6,200) (6,878) 22 RENTAL INCOME (48) 0 (48) (66) (48) 0 FLEET SERVICES (12,841) 60 (12,780) (6,078) (12,840) 60 OTHER INCOME (2,711) 239 (2,473) (401) (2,712) 239 RECOVERY FROM CAPITAL (1,333) 0 (1,333) (255) (1,333) 0 RECHARGES - DEPARTMENTS OF THE AUTHORITY (26,977) 0 (26,901) (8,872) (26,900) (1) TOTAL INCOME (86,934) (113) (86,281) (34,934) (86,226) (55) NET EXPENDITURE 138,980 0 141,445 31,465 141,445 0 63
Page 64
64
Page 65
Appendix B South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 7 August 2026 (No.5) Education Resources Committee Revised Annual Projected Projected Outturn % Note Year to Date Budget Outturn Variance Actual Service Departments :- £m £m £m £m Education 526.050 526.050 0.000 0.00% 167.851 Total Education Resources 526.050 526.050 0.000 0.00% 167.851 6 65
Page 66
Education Resources Variance Analysis 2026/27 (Period 5) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 450k under Teachers Basic / Superannuation / National Insurance - (1,708k) over APT&C Basic / Superannuation / National Insurance – 2,334k under Premature Retirals - (160k) over Schools - (1,708k) 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 – (100k) over Schools – (100k) over The overspend is due to the rising costs of cleaning and janitorial supplies in schools due to price increases. 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. 66
Page 67
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 Payments to Other Bodies - 700k under Independent Schools Places - (923k) over Early Years - 700k under Schools - (923k) over This projected underspend is due to less than anticipated core Early Years spend including cross boundary charges to other Local Authorities. This projected overspend reflects the increased cost of placements for pupils with additional support needs in Independent Schools. 67
Page 68
Subjective Head Variance Subjective line Service / amount Explanation Payments to Contractors 375k under Payment to Private Contractors – 375k under Schools – 375k 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. 68
Page 69
South Lanarkshire Council Period 4 Period 4 Revised Period 5 Period 5 Period 5 Education Resource - Total Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2026/2027 Outturn) 26/27 Outturn) EMPLOYEE COSTS TEACHERS BASIC 198,297 0 199,440 65,935 199,440 0 TEACHERS SUPERANNUATION 52,568 0 52,868 16,867 52,868 0 TEACHERS NI 24,674 0 24,818 8,927 24,818 0 FIXED TERM CONTRACT - TEACHER - APT&C BASIC 2,602 (1,500) 1,117 808 2,825 (1,708) FIXED TERM CONTRACT - TEACHER SUPERANNUATION 0 0 0 100 0 0 SUPPLY TEACHERS - APT&C BASIC 0 0 0 437 0 0 SUPPLY TEACHERS - APT&C SUPERANNUATION 0 0 0 257 0 0 SUPPLY TEACHERS - APT&C NIC 0 0 0 56 0 0 APT&C BASIC 75,195 1,905 77,099 24,597 75,194 1,905 APT&C OVERTIME 3 0 10 162 10 0 APT&C SUPERANNUATION 13,469 253 13,737 4,153 13,484 253 APT&C NIC 9,378 176 9,566 2,934 9,390 176 TRAVEL AND SUBSISTANCE 205 0 266 61 266 0 PENSION INCREASES 434 0 434 149 450 (16) PREMATURE RETIRALS 5,201 (160) 5,041 1,735 5,201 (160) STRAIN ON THE FUND 0 0 0 1 0 0 EMPLOYEE COSTS 382,026 674 384,396 127,179 383,946 450 PROPERTY COSTS RATES 19,505 0 19,505 0 19,505 0 SCOTTISH WATER - METERED (DRAINAGE) CHARGES 1,385 0 1,385 346 1,385 0 SCOTTISH WATER - METERED CHARGES 784 0 784 222 784 0 RENT 329 0 329 68 329 0 SERVICE CHARGE 56 0 56 35 56 0 PROPERTY INSURANCE 484 0 484 4 484 0 SECURITY COSTS 68 0 68 24 68 0 GROUNDS MAINTENANCE ADDITIONAL AKORKS 0 0 0 (2) 0 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 71 0 119 119 119 0 LIFE CYCLE MAINTENANCE 2 0 0 0 0 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 34 0 39 39 39 0 ADAPTIONS - INTERNAL CONTRACTORS 55 0 62 46 62 0 ELECTRICITY - CONTRACT 7,671 0 6,851 1,449 6,851 0 GAS 4,074 0 4,074 467 4,074 0 HEATING OIL 164 0 164 35 164 0 SOLID FUEL 171 0 171 36 171 0 FIXTURE & FITTINGS 0 0 1 1 1 0 JANITOR SERVICE 80 0 80 32 80 0 CLEANING CONTRACT 513 0 513 192 513 0 CLEANING OUTWITH CONTRACT 5 0 5 0 5 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 497 (100) 425 159 525 (100) HEALTH & HYGIENE MATERIALS 57 0 57 2 57 0 AKINDOAK CLEANING 5 0 3 0 3 0 REFUSE UPLIFT 20 0 20 7 20 0 OTHER PROPERTY COSTS 260 0 297 167 297 0 ACCOMMODATION RECHARGE TO USERS 882 0 882 0 882 0 PROPERTY COSTS 37,172 (100) 36,375 3,453 36,475 (100) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 117 0 112 81 112 0 COMPUTER EQUIPMENT RENTAL 1 0 1 0 1 0 I.T. EQUIPMENT MAINT-CONTRACT 3,025 0 3,024 1,085 3,024 0 I.T. ELECTRONIC MESSAGING 2 0 18 9 18 0 EQUIPMENT, APPARATUS AND TOOLS 38 0 35 7 35 0 SMALL TOOLS 1 0 1 1 1 0 AIDS FOR CLIENTS 227 (110) 117 55 227 (110) ADAPTATIONS FOR CLIENTS 28 0 14 40 14 0 SUPPLIES FOR CLIENTS 3 0 3 3 3 0 FURNITURE - OFFICE 3 0 5 5 5 0 FURNITURE - GENERAL 86 0 70 7 70 0 FURNISHINGS (INCL. CROCKERY & LINEN) 3 0 3 3 3 0 MATERIALS 3 0 4 3 4 0 MATERIALS, APPARATUS AND EQUIPMENT 2,612 (200) 2,516 268 2,716 (200) PUPIL EQUITY FUNDING 7,262 0 7,145 0 7,145 0 LIBRARY/RESOURCE CENTREMATERIALS 70 0 59 18 59 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 12 0 14 10 14 0 TV LICENCES - EDUCATION 28 0 28 4 28 0 PROVISIONS 64 0 88 82 88 0 FOOD PURCHASES 59 0 66 56 66 0 BEVERAGES 3 0 4 2 4 0 SCHOOL MILK 8 0 10 10 10 0 NURSERY MILK 18 0 19 19 19 0 RECHARGE OF DIRECT FOOD COSTS 1 0 0 1 0 0 PROTECTIVE CLOTHING & UNIFORMS 22 0 31 17 31 0 LAUNDRY COSTS 1 0 1 0 1 0 OTHER SUPPLIES AND SERVICES 23 0 23 (3) 23 0 HEALTH AND SAFETY 40 0 41 0 41 0 CATERING - CONTRACT 2,732 (125) 2,558 26 2,683 (125) CATERING - OUTWITH CONTRACT 34 0 33 1 33 0 CATERING - EXTERNAL 7 0 6 7 6 0 ARTIST FEES / PERFORMING ARTS / ENTERTA 5 0 5 3 5 0 DELIVERY CHARGE 1 0 1 2 1 0 SUPPLIES AND SERVICES 16,539 (435) 16,665 1,822 17,100 (435) 69
Page 70
South Lanarkshire Council Period 4 Period 4 Revised Period 5 Period 5 Period 5 Education Resource - Total Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2026/2027 Outturn) 26/27 Outturn) TRANSPORT AND PLANT POOL CAR CHARGES-RENTAL 1 0 1 1 1 0 OTHER TRANSPORT COSTS 2 0 2 0 2 0 INSURANCE 3 0 3 0 3 0 FLEET SERVICE CHARGES 1,761 (101) 1,688 1,776 1,789 (101) HIRE OF EXTERNAL VEHICLES 129 0 130 123 130 0 HIRE OF SKIPS 8 0 9 9 9 0 EXTERNAL TRANSPORT CONTRACT 6 0 6 6 6 0 PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 8,757 (2,225) 6,533 2,185 8,758 (2,225) PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 9,788 (365) 9,423 4,865 9,788 (365) PUPIL TRANSPORT - OTHER 162 0 181 31 181 0 TRANSPORT AND PLANT 20,617 (2,691) 17,976 8,996 20,667 (2,691) ADMINISTRATION PRINTING AND STATIONERY 429 0 469 126 469 0 TELEPHONES 221 0 209 44 209 0 MOBILE PHONES 13 0 13 0 13 0 ADVERTISING - OTHER 11 0 11 0 11 0 POSTAGES/COURIERS 58 0 51 6 51 0 MEMBERSHIP FEES/SUBSCRIPTIONS 89 0 94 94 94 0 INSURANCE 76 0 76 0 76 0 MEDICAL COSTS 8 0 9 9 9 0 HOSPITALITY / CIVIC RECOGNITION 1 0 1 1 1 0 SECURITY UPLIFT FEES 6 0 7 3 7 0 OTHER ADMIN COSTS 2 0 2 0 2 0 CONFERENCES - OFFICIALS (incl associated costs) 52 0 52 0 52 0 TRAINING 177 0 305 126 305 0 ADMINISTRATION 1,143 0 1,303 413 1,303 0 PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 25 0 25 6 25 0 OTHER LOCAL AUTHORITIES 1,483 (51) 1,432 300 1,483 (51) SCOTTISH QUALIFICATIONS AUTHORITY 1,563 0 1,563 1,581 1,563 0 PAYMENTS TO OTHER BODIES 21,059 700 21,769 9,882 21,069 700 INDEPENDENT SCHOOL PLACES 4,430 (923) 3,507 638 4,430 (923) CONTRACT SPEECH THERAPY 678 0 678 0 678 0 SCHOOL ACTIVITIES 156 0 166 103 166 0 RESEARCH GRANTS - EDUCATION 49 0 49 49 49 0 PARENT COUNCILS (PREV.SCHOOL BOARDS) 28 0 38 38 38 0 P.E. FACILITIES 93 0 78 4 78 0 ACTIVITIES PROGRAMME 177 0 172 166 172 0 COUNSELLING 1,438 0 1,438 431 1,438 0 COPYRIGHT AGREEMENT 235 0 235 234 235 0 VAT FREE EXCURSIONS - EDUCATION 33 0 29 29 29 0 PRIVATE INDIVIDUALS - GENERAL 10 0 11 1 11 0 PAYMENT TO OTHER BODIES 31,457 (274) 31,190 13,462 31,464 (274) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 49,432 151 50,403 12,290 50,028 375 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 8 0 9 6 9 0 PAYMENT TO CONTRACTORS 49,440 151 50,412 12,296 50,037 375 TRANSFER PAYMENTS RENT REBATES 229 0 243 243 243 0 FOOTWEAR & CLOTHING GRANTS 2,330 0 2,330 1,933 2,330 0 WORK EXPERIENCE 16 0 9 0 9 0 TRANSFER PAYMENTS 2,575 0 2,582 2,176 2,582 0 FINANCING CHARGES LEASING CHARGES - OPERATIONAL 3 0 3 0 3 0 I.T. EQUIPMENT LEASING - CONTRACT 372 0 362 67 362 0 FINANCING CHARGES 375 0 365 67 365 0 TOTAL EXPENDITURE 541,344 (2,675) 541,264 169,864 543,939 (2,675) 70
Page 71
South Lanarkshire Council Period 4 Period 4 Revised Period 5 Period 5 Period 5 Education Resource - Total Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2026/2027 Outturn) 26/27 Outturn) INCOME GOVERNMENT GRANT - GAELIC EDUCATION (175) 0 (175) (44) (175) 0 GOVERNMENT GRANTS - OTHER EDUCATION GRANTS (9,201) 0 (11,690) (673) (11,690) 0 CONTRIBUTIONS FROM OTHER BODIES (940) 0 (940) (214) (940) 0 FEES AND CHARGES - GENERAL 0 0 0 (11) 0 0 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (1,544) 775 (769) (25) (1,544) 775 PLAYGROUP ACCOMMODATION CHARGE (12) 0 (12) 0 (12) 0 EARLY YEARS FEES (2,602) 1,900 (702) (988) (2,602) 1,900 RENTAL INCOME (20) 0 (20) (7) (20) 0 OTHER INCOME (24) 0 (24) (51) (24) 0 ACCOMMODATION INCOME FROM USERS (882) 0 (882) 0 (882) 0 INCOME (15,400) 2,675 (15,214) (2,013) (17,889) 2,675 NET EXPENDITURE 525,944 0 526,050 167,851 526,050 0 71
Page 72
72
Page 73
Appendix C South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 7 August 2026 (No.5) 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 2.868 2.815 0.053 1.85% 1.410 Finance Services - Transactions 20.285 20.239 0.046 0.23% 7.150 Audit and Compliance Services 0.417 0.406 0.011 2.64% 0.184 Information Technology Services 9.160 9.239 (0.079) (0.86%) 7.742 Communications and Strategy Services 3.873 3.746 0.127 3.28% 1.921 Administration and Licensing Services 5.258 5.317 (0.059) (1.12%) 1.995 Personnel Services 7.740 7.839 (0.099) (1.28%) 3.067 Total Finance and Corporate Resources 49.601 49.601 (0.000) 0.00% 23.469 6 73
Page 74
Finance and Corporate Resources Variance Analysis 2026/27 (Period 5) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 175k under APT&C Basic, Superannuation, NI – 189k under IT Services – (75k) over The projected overspend is due to lower than budgeted turnover during the year. Personnel – (60k) over Finance Services (Strategy) – 71k under The projected underspend is due to vacant posts and the anticipated level of turnover during the year. Communications and Strategy – 129k under Finance Services (Transactions) – 107k under Supplies and Services (139k) over Computer Equipment Purchase – (131k) over Finance Services (Transactions) – (130k) over The projected overspend is due to greater than budgeted IT costs. Administration (193k) over Postages and Couriers – (167k) over Finance Services (Transactions) – (154k) over The projected overspend reflects additional postage costs for service delivery. Income 196k over recovered Fees and Charges – General – 182k 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. 74
Page 75
Subjective Head Variance Subjective line Service / amount Explanation Admin, Legal and Licensing – (58k) under recovered The projected under recovery is due to lower than budgeted landlord registration fee income anticipated in the financial year. * The underlined variances represent new variances since the last report. 75
Page 76
South Lanarkshire Council Period 4 Period 4 Revised Period 5 Period 5 Period 5 Finance & Corporate Resources - Total Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2026/2027 Outturn) 26/27 Outturn) EMPLOYEE COSTS APT & C BASIC 30,659 316 32,362 10,236 32,694 (332) APT & C OVERTIME 43 (1) 42 71 74 (32) APT & C SUPERANNUATION 4,975 (26) 5,183 1,676 4,701 482 APT & C NIC 3,858 (335) 3,704 1,296 3,633 71 APT & C TRAVEL EXPENSES 1 1 2 2 2 0 TRAVEL AND SUBSISTANCE 1 0 1 0 1 0 MSC TRAINEES BASIC 0 0 0 2 0 0 OTHER EMPLOYEE COSTS 0 0 (1,768) 0 (1,768) 0 PENSION INCREASES 992 19 1,011 351 1,025 (14) STRAIN ON THE FUND 0 0 0 1 0 0 EMPLOYEE COSTS 40,529 (26) 40,537 13,635 40,362 175 PROPERTY COSTS RENT 4 0 4 1 4 0 SECURITY COSTS 121 0 121 0 121 0 FIXTURE & FITTINGS 2,117 0 2,117 19 2,117 0 HEALTH & HYGIENE MATERIALS 140 0 137 29 137 0 OTHER PROPERTY COSTS 883 0 883 0 883 0 PROPERTY COSTS 3,265 0 3,262 49 3,262 0 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 4,998 (75) 5,051 2,855 5,182 (131) COMPUTER EQUIPMENT MAINTENANCE 2,295 (78) 2,111 2,325 2,109 2 I.T. EQUIPMENT MAINT - CONTRACT 641 16 638 291 638 0 I.T. ELECTRONIC MESSAGING 36 0 33 0 32 1 EQUIPMENT, APPARATUS AND TOOLS 151 0 151 23 151 0 SUPPLIES FOR CLIENTS 79 0 79 21 79 0 FURNITURE - OFFICE 1 0 1 3 1 0 MATERIALS 112 0 112 27 112 0 MATERIALS, APPARATUS AND EQUIPMENT 2 0 2 0 2 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 2 1 1 1 PROVISIONS - GENERAL 20 0 20 2 20 0 FOOD PURCHASES WITHIN CONTRACT 1 0 1 (67) 1 0 BEVERAGES 2 0 2 0 2 0 PROTECTIVE CLOTHING & UNIFORMS 2 0 2 0 1 1 OTHER SUPPLIES AND SERVICES 170 0 170 75 168 2 HEALTH AND SAFETY 0 0 0 1 21 (21) CATERING - OUTWITH CONTRACT 6 0 6 0 0 6 OUTSOURCED MAIL 174 0 174 76 174 0 SUPPLIES AND SERVICES 8,692 (137) 8,555 5,633 8,694 (139) TRANSPORT AND PLANT POOL CAR CHARGES - RENTAL 13 2 15 1 11 4 POOL CAR CHARGES - FUEL 3 0 3 0 2 1 FLEET SERVICE CHARGES 15 0 18 12 15 3 TRANSPORT AND PLANT 31 2 36 13 28 8 76
Page 77
South Lanarkshire Council Period 4 Period 4 Revised Period 5 Period 5 Period 5 Finance & Corporate Resources - Total Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2026/2027 Outturn) 26/27 Outturn) ADMINISTRATION PRINTING AND STATIONERY 528 0 528 46 530 (2) TELEPHONES 1,515 35 1,556 580 1,559 (3) MOBILE PHONES 174 0 174 160 180 (6) ADVERTISING - RECRUITMENT 29 0 36 2 36 0 ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 0 0 7 2 7 0 ADVERTISING - OTHER 126 (1) 125 17 128 (3) POSTAGES/COURIERS 1,057 (149) 908 346 1,075 (167) SMS MESSAGING 5 0 5 1 5 0 MEMBERSHIP FEES/SUBSCRIPTIONS 238 (5) 233 14 235 (2) INSURANCE 141 0 141 0 142 (1) MEDICAL COSTS 353 (3) 350 148 352 (2) LEGAL EXPENSES 167 0 167 48 167 0 HOSPITALITY / CIVIC RECOGNITION 31 0 31 1 31 0 PAYPOINT AGENCY FEES 70 0 70 18 70 0 SECURITY UPLIFT FEES 2 0 2 1 2 0 OTHER ADMIN COSTS 532 0 532 268 532 0 MEMBERS ALLOWANCES 2,592 0 2,592 823 2,592 0 CONFERENCES - MEMBERS (incl associated costs) 11 0 11 1 11 0 CONFERENCES - OFFICIALS (incl associated costs) 5 0 5 0 3 2 TRAINING 770 (9) 761 248 770 (9) VOLUNTEERS' EXPENSES 8 0 8 6 8 0 INTERNAL SUPPORT SERVICES ALLOCATION 68 0 68 0 68 0 ADMINISTRATION 8,422 (132) 8,310 2,730 8,503 (193) PAYMENT TO OTHER BODIES OTHER LOCAL AUTHORITIES 0 4 4 0 0 4 GRANTS TO VOLUNTARY ORGANISATIONS 149 0 149 47 149 0 PAYMENTS TO OTHER BODIES 3,136 (24) 3,292 2,137 3,332 (40) EXTERNAL AUDIT FEES 665 0 665 103 665 0 PAYMENT TO OTHER BODIES 3,950 (20) 4,110 2,287 4,146 (36) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 0 0 0 58 0 0 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 256 0 256 68 258 (2) PAYMENT TO CONTRACTORS 256 0 256 126 258 (2) TRANSFER PAYMENTS RENT ALLOWANCE 23,581 0 23,581 6,108 23,581 0 RENT REBATES 43,581 0 43,581 9,194 43,581 0 TRANSFER PAYMENTS 67,162 0 67,162 15,302 67,162 0 FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 1,433 (11) 1,422 828 1,431 (9) FINANCING CHARGES 1,433 (11) 1,422 828 1,431 (9) TOTAL EXPENDITURE 133,740 (324) 133,650 40,603 133,846 (196) 77
Page 78
South Lanarkshire Council Period 4 Period 4 Revised Period 5 Period 5 Period 5 Finance & Corporate Resources - Total Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2026/2027 Outturn) 26/27 Outturn) INCOME STATUTORY ADDITIONS - COST OF COLLECTION (865) 0 (865) 0 (865) 0 RENT REBATES SUBSIDY (37,191) 0 (37,191) (8,214) (37,191) 0 RENT ALLOWANCE SUBSIDY (23,067) 0 (23,067) (5,442) (23,067) 0 DWP SUBSIDY (1,170) 0 (1,170) (387) (1,170) 0 CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (150) 0 (150) (83) (150) 0 CONTRIBUTIONS FROM OTHER BODIES (311) 15 (286) (84) (301) 15 SALES - DEPARTMENTS OF THE AUTHORITY (20) 0 (20) 0 (20) 0 FEES AND CHARGES - GENERAL (4,888) 240 (4,658) (1,132) (4,840) 182 CHARGES TO HEALTH BOARDS (45) 0 (45) 0 (45) 0 FEES AND CHARGES - OTHER BODIES (221) 0 (221) (37) (221) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,488) 0 (2,488) (579) (2,488) 0 HOME LOANS REPAYMENTS (5) 0 (5) (7) (5) 0 BIRTH REGISTRATION (16) 0 (16) (5) (15) (1) DEATH REGISTRATION (64) 0 (64) (22) (65) 1 MARRIAGE STATUTORY FEES (108) 0 (108) (58) (108) 0 EXTRACT ISSUE (83) 0 (83) (25) (85) 2 MARRIAGES (52) 0 (52) (24) (52) 0 CITIZENSHIP CEREMONIES (18) 0 (18) (9) (18) 0 CIVIL PARTNERSHIPS (1) 0 (1) 0 0 (1) OTHER INCOME (6,933) 69 (6,864) (1,026) (6,862) (2) REALLOCATION OF CENTRAL SUPPORT COSTS (6,668) 0 (6,668) 0 (6,668) 0 REALLOCATION OF SUPPORT COSTS (9) 0 (9) 0 (9) 0 INCOME (84,373) 324 (84,049) (17,134) (84,245) 196 NET EXPENDITURE 49,367 0 49,601 23,469 49,601 0 78
Page 79
Appendix D South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 7 August 2026 (No.5) 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 9.454 9.436 0.018 0.19% 1.585 Property Services 10.011 10.029 (0.018) (0.18%) 31.657 Total Housing and Technical Resources 19.465 19.465 0.000 0.00% 33.242 6 79
Page 80
Housing and Technical Resources (excl HRA) Variance Analysis 2026/27 (Period 5) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 889k under APT&C Basic / Overtime / Superannuation / National Insurance – 861k under Housing Services – 73k under Property Services 810k 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 is offset by an under recovery in income Manual Workers – 51k under Property Services – 51k under The variance relates to vacancies which are actively being recruited in line with Service requirements. Property Costs (196k) over Security Costs – (60k) over Property Services – (60k) over This variance relates to greater expenditure on CCTV security costs than is currently budgeted, due to CCTV infrastructure project upgrade. Supplies and Services (72k) over Computer Equipment Purchase – (73k) over Property Services – (68k) over This variance relates to greater expenditure on licenses than currently budgeted within Consultancy Services, incurring a large one-off cost for an initial license fee. 80
Page 81
Subjective Head Variance Subjective line Service / amount Explanation Income (704k) under recovered Rental Income – (442k) under recovered Property Services – (442k) under recovered Income is under recovered due to lower than budgeted rental income within the Estates service. Recovery from Capital/ Recharges – Departments of the Authority – (279k) under recovered Property Services – (279k) 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. 81
Page 82
South Lanarkshire Council Housing & Technical Resources Period 4 Period 4 Revised Period 5 Period 5 Period 5 Forecast Forecast Annual Actual Forecast Forecast Expenditure / Income Variance Trends 2025/2026 (Projected Variance Budget to Date (Projected Variance Outturn) 26/27 Outturn) EMPLOYEE COSTS APT & C BASIC 17,917 771 18,688 5,938 17,921 767 APT & C OVERTIME 194 (100) 94 60 191 (97) APT & C SUPERANNUATION 2,971 155 3,126 971 3,037 89 APT & C NIC 2,303 100 2,403 758 2,301 102 MANUAL BASIC 22,981 1,024 24,005 7,450 22,820 1,185 MANUAL OVERTIME 636 (952) (316) 357 1,021 (1,337) MANUAL SUPERANNUATION 3,761 127 3,888 1,227 3,886 2 MANUAL NIC 2,919 229 3,148 969 2,947 201 TRAVEL AND SUBSISTANCE 20 8 28 2 6 22 OTHER EMPLOYEE COSTS (24) 2 (22) (11) (17) (5) PENSION INCREASES 666 (23) 643 219 681 (38) STRAIN ON FUND 2 (2) 0 2 2 (2) EMPLOYEE COSTS 54,346 1,339 55,685 17,942 54,796 889 PROPERTY COSTS RATES 2,246 5 2,251 18 2,248 3 SCOTTISH WATER - UNMETERED CHARGES 8 0 8 0 8 0 SCOTTISH WATER - METERED CHARGES 235 1 236 88 219 17 RENT 1,629 0 1,629 799 1,629 0 SERVICE CHARGE 422 (2) 420 209 422 (2) FACTORING CHARGES 5 0 5 0 5 0 OTHER ACCOMMODATION COSTS 3,455 0 3,455 230 3,455 0 BED AND BREAKFAST 27 0 27 1 27 0 PROPERTY INSURANCE 318 4 322 0 318 4 SECURITY COSTS 331 (71) 260 61 320 (60) GROUND MAINTENANCE 167 (4) 163 97 168 (5) GROUNDS MAINTENANCE ADDITIONAL WORKS 10 0 10 0 10 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 3,322 (22) 3,300 392 3,341 (41) LIFE CYCLE MAINTENANCE 5,055 (1) 5,054 (615) 5,055 (1) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 348 0 348 95 348 0 HOUSING - RENT W/O UNLET PERIODS 354 0 354 (84) 354 0 HOUSING - RENT W/O BAD PERIODS 790 0 790 154 790 0 ASBESTOS 0 0 0 213 0 0 WATER QUALITY 0 0 0 1 0 0 FIXED ELECTRICAL 0 0 0 2 0 0 EPC 0 0 0 6 0 0 ELECTRICITY - CONTRACT 1,383 (35) 1,299 425 1,347 (48) ELECTRICITY - NON CONTRACT 27 0 27 7 27 0 GAS 431 16 469 141 468 1 HEATING OIL 31 (19) 12 3 12 0 FIXTURE & FITTINGS 852 (14) 838 945 838 0 JANITOR SERVICE 157 (5) 152 157 157 (5) CLEANING CONTRACT 406 (5) 401 418 433 (32) CLEANING OUTWITH CONTRACT 0 0 0 9 0 0 CLEANING MATERIALS 10 0 10 1 10 0 WINDOW CLEANING 2 0 2 2 2 0 PEST CONTROL 6 0 6 0 6 0 REFUSE UPLIFT 395 0 395 8 393 2 REMOVAL & STORAGE COSTS 68 0 68 15 68 0 OTHER PROPERTY COSTS 741 0 721 228 741 (20) OFFICE ACCOM-FACILITIES MANAGEMENT 1,036 0 1,083 630 1,072 11 ACCOMMODATION RECHARGE TO USERS 53 (20) 33 21 53 (20) PROPERTY COSTS 24,320 (172) 24,148 4,677 24,344 (196) 82
Page 83
South Lanarkshire Council Housing & Technical Resources Period 4 Period 4 Revised Period 5 Period 5 Period 5 Forecast Forecast Annual Actual Forecast Forecast Expenditure / Income Variance Trends 2025/2026 (Projected Variance Budget to Date (Projected Variance SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 537 (20) 517 268 590 (73) COMPUTER EQUIPMENT MAINTENANCE 6 0 6 0 6 0 I.T. EQUIPMENT MAINT-CONTRACT 207 0 207 15 212 (5) EQUIPMENT, APPARATUS AND TOOLS 45 0 45 1 45 0 ADAPTATIONS FOR CLIENTS 502 (2) 500 171 502 (2) FURNITURE - OFFICE 0 0 0 5 0 0 FURNISHINGS 0 0 0 39 0 0 MATERIALS 10,521 0 10,521 1,644 10,521 0 MATERIALS, APPARATUS AND EQUIPMENT 0 0 0 4 0 0 AUDIO VISUAL 10 0 10 0 0 10 TV LICENCES - EDUCATION 1 0 1 0 1 0 FOOD PURCHASES WITHIN CONTRACT 0 0 0 1 0 0 PROTECTIVE CLOTHING & UNIFORMS 44 0 44 10 44 0 OTHER SUPPLIES AND SERVICES 133 (14) 119 6 119 0 HEALTH AND SAFETY 1 0 1 0 1 0 MAJOR SUPPLY OF ELECTRICAL POW 28 (28) 0 72 0 0 OUTSOURCED MAIL 2 (2) 0 9 2 (2) DELIVERY CHARGE 0 0 0 1 0 0 BULK BUYING DISCOUNT 0 0 0 (1) 0 0 SUPPLIES AND SERVICES 12,037 (66) 11,971 2,245 12,043 (72) TRANSPORT AND PLANT PURCHASE OF VEHICLES 5 0 5 5 5 0 PURCHASE OF PLANT 125 0 125 163 125 0 FLEET SERVICES - FUEL 4 0 4 10 4 0 POOL CAR RECHARGE - RENTAL CHARGE 41 (2) 39 5 41 (2) POOL CAR RECHARGE - FUEL 12 0 12 0 12 0 POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 1 0 1 0 OTHER TRANSPORT COSTS 4 0 4 0 4 0 TRANSPORT INSURANCE 44 0 44 0 44 0 FLEET SERVICES - REPAIRS 0 0 0 4 0 0 PLANT SERVICES 7 0 7 0 7 0 FLEET SERVICE CHARGES 2,668 4 2,632 1,751 2,628 4 HIRE OF EXTERNAL VEHICLES 289 0 289 102 289 0 HIRE OF EXTERNAL PLANT 257 0 257 21 257 0 HIRE OF SCAFOLDING 1,077 0 1,077 285 1,077 0 HIRE OF SKIPS 33 0 33 181 33 0 EXTERNAL TRANSPORT CONTRACT 40 0 40 4 40 0 TAXI CHARGES - CONTRACTED 5 0 5 0 5 0 TRANSPORT AND PLANT 4,612 2 4,574 2,531 4,572 2 ADMINISTRATION PRINTING AND STATIONERY 76 (2) 74 21 76 (2) TELEPHONES 94 3 97 9 93 4 MOBILE PHONES 45 0 45 0 45 0 ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 4 (4) 0 0 4 (4) ADVERTISING - OTHER 6 0 6 0 6 0 POSTAGES/COURIERS 24 4 28 12 24 4 MEMBERSHIP FEES/SUBSCRIPTIONS 14 1 15 4 15 0 INSURANCE 212 0 212 0 212 0 MEDICAL COSTS 16 0 16 6 16 0 LEGAL EXPENSES 9 (2) 7 10 9 (2) PETTY OUTLAYS 12 0 12 8 12 0 HOSPITALITY / CIVIC RECOGNITION 2 0 2 0 2 0 OTHER ADMIN COSTS 8 0 8 0 8 0 INTERNAL SUPPORT SERVICES ALLOCATION 894 0 894 189 894 0 CENTRAL ADMINISTRATION 2,749 0 2,749 0 2,749 0 ADMINISTRATION 4,165 0 4,165 259 4,165 0 83
Page 84
South Lanarkshire Council Housing & Technical Resources Period 4 Period 4 Revised Period 5 Period 5 Period 5 Forecast Forecast Annual Actual Forecast Forecast Expenditure / Income Variance Trends 2025/2026 (Projected Variance Budget to Date (Projected Variance PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,287 0 2,287 475 2,287 0 OTHER LOCAL AUTHORITIES 1 (1) 0 4 1 (1) PAYMENTS TO OTHER BODIES 910 43 953 822 903 50 SUPPORTING PEOPLE INTERNAL PROVIDER 1,129 0 1,129 466 1,129 0 SUPPORTING PEOPLE EXTERNAL PROVIDER 13 0 13 6 13 0 HOUSING ADMINISTRATION 885 0 885 341 885 0 ASSISTANCE TO HOME OWNERS 1,135 (44) 1,091 275 1,106 (15) PRIVATE INDIVIDUALS - GENERAL 151 0 151 17 151 0 PAYMENT TO OTHER BODIES 6,511 (2) 6,509 2,406 6,475 34 PAYMENT TO CONTRACTORS PAYMENT TO LOCAL AUTHORITY CONTRACTOR 0 0 154 154 154 0 PAYMENT TO PRIVATE CONTRACTOR 12,102 0 12,448 3,704 12,448 0 PAYMENT TO EXTERNAL CONSULTANTS 257 49 306 233 257 49 PAYMENT TO CONTRACTORS 12,359 49 12,908 4,091 12,859 49 TRUST FUND EXPENDITURE TRANSFER PAYMENTS FINANCING CHARGES DEPRECIATION 2 0 0 0 0 0 I.T. EQUIPMENT LEASING-CONTRACT 158 (2) 158 5 160 (2) INTEREST ON REVENUE BALANCES 2 0 2 0 2 0 FINANCING CHARGES 162 (2) 160 5 162 (2) TOTAL EXPENDITURE 118,512 1,148 120,120 34,156 119,416 704 INCOME CONTRIBUTIONS FROM OTHER BODIES (1,903) 0 (1,903) (741) (1,903) 0 SALES - DEPARTMENTS OF THE AUTHORITY (460) 0 (460) 0 (460) 0 FEES AND CHARGES - GENERAL (541) 9 (1,708) (677) (1,717) 9 FEES AND CHARGES - DEPARTMENTS OF THE A (46) 0 (46) 0 (46) 0 RENTAL INCOME (3,560) (451) (4,011) (967) (3,569) (442) HOUSE RENTS (7,011) 0 (7,011) (2,215) (7,011) 0 OTHER INCOME (3,684) 0 (2,508) (819) (2,508) 0 REALLOCATION OF CENTRAL SUPPORT COSTS (884) 8 (876) 0 (884) 8 REALLOCATION OF SUPPORT COSTS (1,630) 0 (1,630) 0 (1,630) 0 RECOVERY FROM CAPITAL (32,769) (844) (33,613) (8,991) (32,861) (752) RECHARGES - DEPARTMENTS OF AUTHORITY (47,019) 130 (46,889) 14,630 (47,362) 473 MANUAL RECHARGES - DEPARTMENTS OF AUTHORITY 0 0 0 (1,134) 0 0 INCOME (99,507) (1,148) (100,655) (914) (99,951) (704) NET EXPENDITURE 19,005 0 19,465 33,242 19,465 0 84
Page 85
Appendix E Housing and Technical Resources - HRA Variance Analysis 2026/27 (Period 5) There are no significant variances to report. 6 85
Page 86
South Lanarkshire Council Period 4 Period 4 Revised Period 5 Period 5 Period 5 Housing and Revenue Account Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2026/2027 Outturn) 26/27 Outturn) EMPLOYEE COSTS APT & C BASIC 13,121 (38) 13,540 4,360 13,540 0 APT & C OVERTIME 80 (11) 69 18 69 0 APT & C SUPERANNUATION 2,234 66 2,358 710 2,358 0 APT & C NIC 1,594 (1) 1,654 531 1,654 0 TRAVEL AND SUBSISTANCE 10 0 10 1 10 0 OTHER EMPLOYEE COSTS 27 0 27 1 27 0 PENSION INCREASES 244 0 244 76 244 0 STRAIN ON THE FUND 0 0 0 2 0 0 APPRENTICESHIP LEVY 67 0 67 0 67 0 EMPLOYEE COSTS 17,377 16 17,969 5,699 17,969 0 PROPERTY COSTS RATES 72 0 72 0 72 0 SCOTTISH WATER - UNMETERED CHARGES 4 0 4 0 4 0 SCOTTISH WATER - METERED CHARGES 8 0 8 5 8 0 RENT 6 0 6 4 6 0 SERVICE CHARGE 94 0 94 0 94 0 FACTORING CHARGES 0 0 0 5 0 0 OTHER ACCOMMODATION COSTS 1 0 1 0 1 0 PROPERTY INSURANCE 3,661 0 3,661 0 3,661 0 SECURITY COSTS 55 0 55 2 6 49 GROUND MAINTENANCE 4,412 0 4,412 3,654 4,412 0 GROUNDS MAINTENANCE ADDITIONAL WORKS 0 0 0 2 0 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 46,544 0 46,544 14,321 46,544 0 LIFE CYCLE MAINTENANCE 0 0 0 36 0 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 901 0 901 712 901 0 HOUSING - RENT FREE ACCOMMODATION 266 0 266 54 266 0 GAS MAINTENANCE COSTS 0 0 0 2 0 0 ELECTRICAL HEATING MAINTENANCE 0 0 0 2 0 0 HOUSING - RENT W/O UNLET PERIODS 3,130 0 3,130 0 3,130 0 HOUSING - RENT W/O BAD PERIODS 1,331 0 1,331 150 1,331 0 ASBESTOS 143 0 143 36 143 0 ELECTRICITY - CONTRACT 1,350 0 1,350 312 1,350 0 ELECTRICITY - NON CONTRACT 0 0 0 1 0 0 GAS 438 0 438 105 438 0 HEATING OIL 54 0 54 12 54 0 SOLID FUEL 4 0 4 3 4 0 FIXTURE & FITTINGS 53 0 53 46 112 (59) JANITOR SERVICE 43 0 43 31 43 0 CLEANING CONTRACT 482 0 482 507 482 0 CLEANING MATERIALS 57 0 57 6 25 32 WINDOW CLEANING 16 0 16 7 16 0 PEST CONTROL 126 0 126 77 153 (27) REFUSE UPLIFT 34 0 34 7 34 0 REMOVAL & STORAGE COSTS 14 0 14 20 14 0 OTHER PROPERTY COSTS 32 0 32 0 2 30 PROPERTY COSTS 63,331 0 63,331 20,119 63,306 25 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 345 0 345 345 345 0 I.T. EQUIPMENT MAINT-CONTRACT 74 0 74 0 74 0 EQUIPMENT, APPARATUS AND TOOLS 13 0 13 11 13 0 ADAPTATIONS FOR CLIENTS 0 0 0 47 0 0 FURNITURE - OFFICE 10 0 10 3 10 0 PROVISIONS 2 0 2 1 2 0 BEVERAGES 4 0 4 0 4 0 PROTECTIVE CLOTHING & UNIFORMS 12 0 12 2 12 0 LAUNDRY COSTS 16 0 16 8 43 (27) OTHER SUPPLIES AND SERVICES 32 0 32 15 32 0 HEALTH AND SAFETY 15 0 15 0 0 15 CATERING - CONTRACT 0 0 0 1 0 0 OUTSOURCED MAIL 0 0 0 8 22 (22) SUPPLIES AND SERVICES 523 0 523 441 557 (34) 86
Page 87
South Lanarkshire Council Period 4 Period 4 Revised Period 5 Period 5 Period 5 Housing and Revenue Account Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2026/2027 Outturn) 26/27 Outturn) TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 0 0 3 0 0 FLEET SERVICES - FUEL 0 0 0 3 0 0 POOL CAR RECHARGE - RENTAL CHARGE 26 0 26 0 26 0 POOL CAR RECHARGE - FUEL 6 0 6 0 6 0 POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 1 0 1 0 OTHER TRANSPORT COSTS 0 0 0 6 0 0 FLEET SERVICE CHARGES 158 0 158 80 158 0 HIRE OF SKIPS 0 0 0 4 0 0 STORAGE 4 0 4 0 4 0 TRANSPORT AND PLANT 195 0 195 96 195 0 ADMINISTRATION PRINTING AND STATIONERY 79 0 79 20 79 0 BULK PRINTING 68 0 68 0 0 68 TELEPHONES 95 0 95 25 95 0 MOBILE PHONES 34 0 34 2 34 0 ADVERTISING - OTHER 12 0 12 0 0 12 POSTAGES/COURIERS 171 0 171 27 171 0 SMS MESSAGING 0 0 0 2 0 0 MEMBERSHIP FEES/SUBSCRIPTIONS 54 (16) 38 395 54 (16) MEDICAL COSTS 25 0 25 3 25 0 LEGAL EXPENSES 16 0 16 24 70 (54) PETTY OUTLAYS 4 0 4 0 4 0 HOSPITALITY / CIVIC RECOGNITION 0 0 0 1 0 0 GIRO BANK AGENCY FEES 4 0 4 0 4 0 PAYPOINT AGENCY FEES 13 0 13 8 13 0 INTERNET AGENCY FEES 3 0 3 0 3 0 OTHER ADMIN COSTS 15 0 15 4 15 0 CONFERENCES - OFFICIALS 7 0 7 0 7 0 INTERNAL SUPPORT SERVICES ALLOCATION 5,020 0 5,020 0 5,020 0 ADMINISTRATION 5,620 (16) 5,604 511 5,594 10 PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,316 0 2,028 667 2,028 0 GRANTS TO VOLUNTARY ORGANISATIONS 3 0 3 0 3 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 31 0 31 3 31 0 PAYMENTS TO OTHER BODIES 32 0 32 (194) 32 0 PRIVATE INDIVIDUALS - GENERAL 300 0 300 3 300 0 PAYMENT TO OTHER BODIES 2,682 0 2,394 479 2,394 0 PAYMENT TO CONTRACTORS PAYMENT TO LOCAL AUTHORITY CONTRACTOR 135 0 135 0 135 0 PAYMENT TO PRIVATE CONTRACTOR 81 0 80 81 81 (1) PAYMENT TO EXTERNAL CONSULTANTS 20 0 20 459 20 0 PAYMENT TO CONTRACTORS 236 0 235 540 236 (1) FINANCING CHARGES PRINCIPAL DEBT CHARGES 9,700 0 9,700 0 9,700 0 INTEREST-DEBT CHARGES 11,685 0 11,685 0 11,685 0 I.T. EQUIPMENT LEASING-CONTRACT 67 0 67 2 67 0 CFCR 33,851 0 33,851 4,980 33,851 0 INTEREST ON REVENUE BALANCES 0 0 0 0 0 0 FINANCING CHARGES 55,303 0 55,303 4,982 55,303 0 TOTAL EXPENDITURE 145,267 0 145,554 32,867 145,554 0 87
Page 88
South Lanarkshire Council Period 4 Period 4 Revised Period 5 Period 5 Period 5 Housing and Revenue Account Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2026/2027 Outturn) 26/27 Outturn) INCOME SALES - DEPARTMENTS OF THE AUTHORITY (885) 0 (884) (341) (884) 0 FEES AND CHARGES - GENERAL (4,654) 0 (4,654) (1,220) (4,654) 0 RENTAL INCOME (1,021) 0 (1,021) 0 (1,021) 0 HOUSE RENTS (129,224) 0 (129,224) (42,568) (129,224) 0 LOCK UP RENTS (3,100) 0 (3,100) (1,523) (3,100) 0 INSURANCE RECOVERIES (899) 0 (899) (49) (899) 0 OTHER INCOME (1,269) 0 (1,269) (461) (1,269) 0 REALLOCATION OF SUPPORT COSTS (717) 0 (1,005) 0 (1,005) 0 YEAR END T/FER TO BALANCE SHEET (3,498) 0 (3,498) 0 (3,498) 0 INCOME (145,267) 0 (145,554) (46,162) (145,554) 0 NET EXPENDITURE 0 0 0 (13,295) 0 0 88
Page 89
Appendix F South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 7 August 2026 (No.5) 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 6.758 6.552 0.206 3.05% 2.221 Children and Families 49.929 50.692 (0.763) (1.53%) 15.496 Adults and Older People 212.633 212.633 0.000 0.00% 76.297 Justice and Substance Misuse 1.552 0.995 0.557 35.89% 0.783 Total Social Work Resources 270.872 270.872 0.000 0.00% 94.797 6 89
Page 90
Social Work Resources Variance Analysis 2026/27 (Period 5) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 3,992k under Admin & Clerical Staff – 418k under Basic Grade Social Workers – 2,156k under Managerial Support Specialist Staff – (406k) over Adult and Older people – 160k under Performance and support – 120k under Criminal Justice – 125k under Adult and Older People – 1,099k under Children and Family - 887k under Criminal Justice – 175k under Adult and Older people – (724k) 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 turnover being less than anticipated to date, and overtime spend covering the 90
Page 91
Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Care staff – 914k under Instructors - 93k under Home Carers (Manual Workers) – 814k under Criminal Justice – 259k under Adult and Older People – 914k under Adult and Older People – 93k under Adult and Older People – 815k under Scheduling Assistant vacancies in Homecare This is a result of vacancies which are actively being recruited. This is a result of vacancies which are being actively recruited. This underspend relates to vacancies within day care services. This is a result of vacancies which are being actively recruited. Transport and Plant 121k under Fleet Service Charges – 80k under Adult and Older People – 130k under The is due to funding set aside to replace Home Care fleet which is in the process of being procured. Administration (123k) over Legal Expenses – (79k) over Adult and Older People – (79k) over This is due to an increase in legal costs in relation to Adults with incapacity and guardianship orders. 91
Page 92
Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies (48k) over Payment to Private Individuals – 376k under Social Work – Foster Parents – (304k) over Social Work – Adoption Allowance- (120k) over Children and Family – 149k under Adult and Older People – 229k under Children and Family – (304k) over Children and Family – (120k) over 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). 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 (3,556k) over Payment to Private Contractors – Payment to Col Org Care Element– (1,340k) over Children and Family – (1,340k) over 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. 92
Page 93
* The underlined variances represent new variances since the last report. Subjective Head Variance Subjective line Service / amount Explanation CET Allocation – Home Care – (1,270k) over Daycare – (91k) over Home Support – 65k under Hospital Discharge – 920k over Adult and Older People - (1,270k) over Adult and Older People - (91k) over Adult and Older People - 65k under Adult and Older People - 920k over 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. This reflects agreed surge for additional care packages in 2026/27. Income (351k) under recovered Fees and Charges – General – (369k) under recovered Adult and Older People – (381k) under recovered The projected under recovery in income is based on current occupancy levels and the service users’ assessed ability to contribute towards their care costs. 93
Page 94
South Lanarkshire Council Period 4 Period 4 Revised Period 5 Period 5 Period 5 Social Work Resource - Total Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) 25/26 Outturn) EMPLOYEE COSTS APT&C BASIC 6,687 387 7,178 2,072 6,645 533 APT&C OVERTIME 9 (9) 0 52 160 (160) APT&C SUPERANNUATION 1,136 67 1,215 338 1,125 90 APT&C NIC 694 45 747 249 792 (45) SOCIAL WORKERS BASIC GRADE BASIC 14,352 1,405 15,848 4,692 14,169 1,679 SOCIAL WORKERS BASIC GRADE OVERTIME 60 0 60 36 86 (26) SOCIAL WORKERS BASIC GRADE SUPERANNUATION 2,477 256 2,747 752 2,433 314 SOCIAL WORKERS BASIC GRADE NIC 1,896 172 2,081 623 1,907 174 MAN/SPEC/FWORK BASIC 27,996 (305) 27,648 9,073 27,705 (57) MAN/SPEC/FWORK OVERTIME 157 (113) 44 128 333 (289) MAN/SPEC/FWORK SUPERANNUATION 4,768 (55) 4,704 1,439 4,647 57 MAN/SPEC/FWORK NIC 3,575 (42) 3,529 1,206 3,641 (112) CARE STAFF BASIC 17,523 622 18,145 5,574 17,285 860 CARE STAFF OVERTIME 624 (91) 533 292 752 (219) CARE STAFF SUPERANNUATION 2,939 116 3,055 884 2,832 223 CARE STAFF NIC 2,220 67 2,287 731 2,251 36 INSTRUCTORS - SOCIAL WORK BASIC 1,692 0 1,692 539 1,615 77 INSTRUCTORS - SOCIAL WORK SUPERANNUATION 288 0 288 88 277 11 INSTRUCTORS - SOCIAL WORK NIC 204 0 204 67 199 5 MANUAL WORKERS BASIC 30,840 270 31,110 9,971 30,544 566 MANUAL WORKERS OVERTIME 853 0 853 427 853 0 MANUAL WORKERS SUPERANNUATION 5,142 229 5,371 1,599 5,136 235 MANUAL WORKERS NIC 3,979 20 3,999 1,316 3,986 13 TRAVEL AND SUBSISTANCE 393 0 393 99 370 23 OTHER EMPLOYEE COSTS 1,206 0 1,213 50 1,207 6 PENSION INCREASES 328 0 328 99 328 0 STRAIN ON THE FUND 0 0 0 3 2 (2) EMPLOYEE COSTS 132,038 3,041 135,272 42,399 131,280 3,992 PROPERTY COSTS RATES 358 0 358 0 358 0 SCOTTISH WATER - UNMETERED CHARGES 1 0 1 0 1 0 SCOTTISH WATER - METERED CHARGES 175 0 180 56 180 0 RENT 608 0 608 170 608 0 PROPERTY INSURANCE 292 0 292 0 292 0 SECURITY COSTS 2 0 2 4 2 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 24 0 20 9 20 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 31 0 30 19 30 0 ELECTRICAL HEATING MAINTENANCE 0 0 0 4 0 0 ELECTRICITY - CONTRACT 672 0 671 106 671 0 GAS 476 0 476 49 476 0 FIXTURE & FITTINGS 32 0 32 5 32 0 JANITOR SERVICE 0 0 0 4 0 0 CLEANING CONTRACT 388 0 389 384 389 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 117 0 117 33 117 0 HEALTH & HYGIENE MATERIALS 86 0 86 35 86 0 AKINDOAK CLEANING 9 0 9 3 9 0 REFUSE UPLIFT 39 0 39 8 39 0 REMOVAL & STORAGE COSTS 2 0 2 2 2 0 OTHER PROPERTY COSTS 178 0 178 76 178 0 PROPERTY COSTS 3,490 0 3,490 967 3,490 0 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 857 (27) 830 403 857 (27) COMPUTER EQUIPMENT MAINTENANCE 27 0 27 0 27 0 I.T. EQUIPMENT MAINT-CONTRACT 161 0 161 0 161 0 I.T. ELECTRONIC MESSAGING 97 0 97 0 97 0 EQUIPMENT, APPARATUS AND TOOLS 142 0 142 25 143 (1) SMALL TOOLS 9 0 9 2 9 0 AIDS FOR CLIENTS 962 0 917 137 919 (2) ADAPTATIONS FOR CLIENTS 964 0 964 156 966 (2) SUPPLIES FOR CLIENTS 353 0 353 102 353 0 FURNITURE - OFFICE 10 (1) 11 15 12 (1) FURNITURE - GENERAL 0 0 0 2 0 0 FURNISHINGS (INCL. CROCKERY & LINEN) 28 0 27 6 28 (1) MATERIALS 10 0 10 0 10 0 MATERIALS, APPARATUS AND EQUIPMENT 9 0 9 9 9 0 PROVISIONS 228 0 228 85 228 0 FOOD PURCHASES WITHIN CONTRACT 457 0 457 140 457 0 BEVERAGES 51 0 51 13 51 0 SCHOOL MILK 36 0 36 12 36 0 PROTECTIVE CLOTHING & UNIFORMS 1,015 (1) 994 589 995 (1) LAUNDRY COSTS 3 0 3 3 3 0 OTHER SUPPLIES AND SERVICES 39 1 40 6 39 1 CATERING - CONTRACT 367 0 367 353 368 (1) CATERING - OUTWITH CONTRACT 21 0 21 3 21 0 ARTIST FEES/ PERFORMING ARTS 0 0 0 1 0 0 DELIVERY CHARGE 0 0 0 2 0 0 SUPPLIES AND SERVICES 5,846 (28) 5,754 2,064 5,789 (35) 94
Page 95
South Lanarkshire Council Period 4 Period 4 Revised Period 5 Period 5 Period 5 Social Work Resource - Total Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) 25/26 Outturn) TRANSPORT AND PLANT FLEET SERVICES - VEHICLE HIRE 0 (2) 0 0 0 0 POOL CAR CHARGES-RENTAL 162 2 162 34 166 (4) POOL CAR CHARGES-FUEL 14 0 14 0 14 0 POOL CAR CHARGES-ADDITIONAL COSTS 6 0 6 8 8 (2) OTHER TRANSPORT COSTS 715 48 763 165 716 47 INSURANCE 24 0 24 0 24 0 FLEET SERVICE CHARGES 3,574 125 3,742 2,844 3,662 80 HIRE OF EXTERNAL VEHICLES 7 0 7 0 7 0 HIRE OF SKIPS 0 0 0 1 0 0 EXTERNAL TRANSPORT CONTRACT 0 0 0 2 0 0 PUPIL TRANSPORT - OTHER 10 0 10 4 10 0 TRANSPORT AND PLANT 4,512 173 4,728 3,059 4,607 121 ADMINISTRATION PRINTING AND STATIONERY 90 0 91 27 99 (8) TELEPHONES 203 0 203 33 204 (1) MOBILE PHONES 282 0 282 1 282 0 ADVERTISING - RECRUITMENT 4 0 4 3 4 0 ADVERTISING - OTHER 8 0 8 0 8 0 POSTAGES/COURIERS 54 0 54 22 57 (3) SMS MESSAGING 2 0 2 0 2 0 MEMBERSHIP FEES/SUBSCRIPTIONS 76 0 76 58 76 0 INSURANCE 27 0 27 0 27 0 MEDICAL COSTS 64 (30) 34 30 66 (32) LEGAL EXPENSES 484 (79) 405 203 484 (79) HOSPITALITY / CIVIC RECOGNITION 2 0 2 2 2 0 PAYPOINT AGENCY FEES 0 0 0 2 0 0 OTHER ADMIN COSTS 5 0 5 0 5 0 CONFERENCES - OFFICIALS (incl associated costs) 14 0 14 0 14 0 TRAINING 50 0 50 31 50 0 INTERNAL SUPPORT SERVICES ALLOWANCES 410 0 410 0 410 0 ADMINISTRATION 1,775 (109) 1,667 412 1,790 (123) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 91 0 91 0 91 0 OTHER LOCAL AUTHORITIES 25 0 25 0 25 0 GRANTS TO VOLUNTARY ORGANISATIONS 23 0 23 5 23 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 1,833 0 1,833 689 1,833 0 PAYMENTS TO OTHER BODIES 1,193 0 1,193 390 1,193 0 PAYMENTS TO HEALTH BOARD 1,471 0 1,471 0 1,471 0 PRIVATE INDIVIDUALS - GENERAL 628 347 975 217 828 147 SOCIAL WORK - FOSTER PARENTS 7,034 (304) 6,730 2,122 7,034 (304) SOCIAL WORK - FOSTER PARENTS 94 0 94 24 94 0 SOCIAL WORK - ADOPTION ALLOWANCES 770 (120) 650 385 770 (120) DIRECT PAYMENTS 11,757 0 11,757 3,647 11,528 229 PAYMENT TO OTHER BODIES 24,919 (77) 24,842 7,479 24,890 (48) PAYMENT TO CONTRACTORS PAYMENT TO LOCAL AUTHORITY 1 0 1 0 1 0 PAYMENT TO PRIVATE CONTRACTOR 621 0 522 1 522 0 PAYMENT TO PRIVATE CONTRACTOR - PAYMENT TO COL ORGS - CARE ELEMENT 87,604 (1,345) 86,357 27,928 87,697 (1,340) PAYMENT TO PRIVATE CONTRACTOR - CET ALLOCATION - HOME CARE 37,554 (1,270) 36,219 11,162 37,489 (1,270) PAYMENT TO PRIVATE CONTRACTOR - SECURE ACCOMODATION 788 0 788 162 788 0 PAYMENT TO PRIVATE CONTRACTOR - RESPITE 2,163 0 2,130 268 2,130 0 PAYMENT TO PRIVATE CONTRACTOR - DAY CARE 1,700 (90) 1,618 500 1,709 (91) PAYMENT TO PRIVATE CONTRACTOR - HOME SUPPORT 27,748 64 27,788 8,602 27,723 65 PAYMENT TO PRIVATE CONTRACTOR - EMPLOYMENT TRAINING 59 0 59 18 59 0 PAYMENT TO PRIVATE CONTRACTOR - HOSPITAL DISCHARGE 1,980 0 1,980 139 2,900 (920) PAYMENT TO PRIVATE CONTRACTOR - OUT OF SCHOOL SERVICE 23 0 23 1 23 0 PAYMENT TO PRIVATE CONTRACTOR - P.A (COLLEGE) 394 0 394 122 394 0 PAYMENT TO PRIVATE CONTRACTOR - GROUPWORK/ SOCIAL SUPPORT 2,083 0 2,090 644 2,090 0 PAYMENT TO PRIVATE CONTRACTOR - CARER RESPITE 793 0 778 231 778 0 PAYMENT TO PRIVATE CONTRACTOR - COMMUNITY OUTREACH 429 0 429 42 429 0 PAYMENT TO PRIVATE CONTRACTOR - CONTEXTUAL SUPPORT 395 0 395 14 395 0 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 144 0 144 19 144 0 PAYMENT TO CONTRACTORS 164,479 (2,641) 161,715 49,853 165,271 (3,556) TRANSFER PAYMENTS DIRECT ASSISTANCE TO PERSONS 4,799 0 4,799 1,930 4,799 0 SECTION PAYMENTS 34 0 54 18 54 0 TRANSFER PAYMENTS 4,833 0 4,853 1,948 4,853 0 FINANCING CHARGES LEASING CHARGES - OPERATIONAL (1) 0 (1) 0 (1) 0 I.T. EQUIPMENT LEASING - CONTRACT 402 0 402 12 402 0 FINANCING CHARGES 401 0 401 12 401 0 95
Page 96
South Lanarkshire Council Period 4 Period 4 Revised Period 5 Period 5 Period 5 Social Work Resource - Total Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) 25/26 Outturn) TOTAL EXPENDITURE 342,293 359 342,722 108,193 342,371 351 INCOME NON RELEVANT GOVERNMENT GRANT (9,484) 0 (9,484) (2,488) (9,484) 0 RESOURCE TRANSFER INCOME FROM (26,300) 0 (26,300) (6,575) (26,300) 0 CONTRIBUTIONS FROM OTHER BODIES (966) 0 (966) (478) (966) 0 SALES - SALE OF MEALS (29) 0 (29) (16) (35) 6 FEES AND CHARGES - GENERAL (6,562) (369) (6,931) (3,663) (6,562) (369) FEES AND CHARGES - OTHER LOCAL AUTHORITIES (493) 0 (493) (24) (493) 0 CHARGES TO HEALTH BOARDS (26,822) 0 (26,849) (47) (26,849) 0 FEES AND CHARGES - DEPARTMENTS (218) 0 (218) 0 (218) 0 RENTAL INCOME (45) 0 (45) (13) (45) 0 OTHER INCOME (135) 0 (135) (92) (137) 2 ACCOMMODATION INCOME FROM USERS (410) 10 (400) 0 (410) 10 INCOME (71,464) (359) (71,850) (13,396) (71,499) (351) NET EXPENDITURE 270,829 0 270,872 94,797 270,872 0 96