Agenda Document Pack - Financial Resources Scrutiny Forum - 19/12/2024
South Lanarkshire Council · 19 December 2024
Back to Financial Resources Scrutiny Forum — 19 December 2024 and its agenda
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Council Offices, Almada Street Hamilton, ML3 0AA Wednesday, 11 December 2024 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, 19 December 2024 Time: 14:00 Venue: Hybrid - Committee Room 1, Council Offices, Almada Street, Hamilton, ML3 0AA The business to be considered at the meeting is listed overleaf. Yours sincerely Paul Manning Chief Executive Members Grant Ferguson (Chair), Julia Marrs (Depute Chair), Mathew Buchanan, Colin Dewar, Monique Equi, Ross Gowland, Gavin Keatt, Richard Lockhart, Carol Nugent Substitutes Archie Buchanan, Elise Frame, Celine Handibode, Susan Kerr 1
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BUSINESS 1 Declaration of Interests 2 Minutes of Previous Meeting Minutes of the meeting of the Financial Resources Scrutiny Forum held on 21 November 2024 submitted for approval as a correct record. (Copy attached) 3 - 6 Item(s) for Consideration 3a Capital Budget Monitoring 2024/2025 - General Fund Capital Programme Report dated 3 December 2024 by the Executive Director (Finance and Corporate Resources). (Copy attached) 7 - 28 3b Capital Budget Monitoring 2024/2025 - Housing Capital Programme Report dated 3 December 2024 by the Executive Director (Finance and Corporate Resources). (Copy attached) 29 - 34 4 Revenue Budget Monitoring 2024/2025 Report dated 3 December 2024 by the Executive Director (Finance and Corporate Resources). (Copy attached) 35 - 40 5 Revenue Budget Monitoring 2024/2025 - Detailed Resource Analysis Report dated 3 December 2024 by the Executive Director (Finance and Corporate Resources). (Copy attached) 41 - 88 Urgent Business 6 Urgent Business Any other items of business which the Chair decides are urgent. For further information, please contact:- Clerk Name: Elizabeth-Anne McGonigle Clerk Telephone: 07385403101 Clerk Email: elizabeth-anne.mcgonigle@southlanarkshire.gov.uk 2
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FINANCIAL RESOURCES SCRUTINY FORUM Minutes of meeting held via Confero and in Committee Room 1, Council Offices, Almada Street, Hamilton on 21 November 2024 Chair: Councillor Grant Ferguson Councillors Present: Councillor Colin Dewar, Councillor Monique Equi, Councillor Ross Gowland, Councillor Gavin Keatt, Councillor Richard Lockhart, Councillor Julia Marrs (Depute) Councillors' Apologies: Councillor Mathew Buchanan, Councillor Carol Nugent Attending: Finance and Corporate Resources G Booth, Finance Manager (Strategy); S Jessup, Administration Assistant; E-A McGonigle, Administration Adviser; L O’Hagan, Head of Finance (Strategy) Housing and Technical Resources D Craig, Property Manager (Commercial) 1 Declaration of Interests The following interest was declared:- Councillor(s) Item(s) Nature of Interest(s) Marrs Capital Budget Monitoring 2024/2025 – General Fund Capital Programme Adviser to the Lanark Business Improvement District (BID) 2 Minutes of Previous Meeting The minutes of the meeting of the Financial Resources Scrutiny Forum held on 10 October 2024 were submitted for approval as a correct record. The Forum decided: that the minutes be approved as a correct record. 3a Capital Budget Monitoring 2024/2025 – General Fund Capital Programme A report dated 14 November 2024 by the Executive Director (Finance and Corporate Resources) was submitted on the position of the General Fund Capital Programme 2024/2025 for the period 1 April to 4 October 2024. The revised General Fund Capital Programme for 2024/2025 totalled £76.792 million, as detailed in Appendix B to the report. The revised programme included adjustments totalling a net decrease of £9.215 million which had been submitted to the Executive Committee on 13 November 2024, as detailed in Appendix A to the report. 2 3
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In addition to this adjustment, the revised programme of £76.792 million also reflected a £1.000 million transfer to the Revenue Budget for the Private Housing Scheme of Assistance project. Following a review of spend, it had been identified that this could not be classed as capital. This £1.000 million was transferred to the Housing and Technical Resources’ Revenue Budget, as approved by the Executive Committee on 13 November 2024 and as detailed in Appendix B to the report. The funding available to support the programme also totalled £76.792 million and was detailed in Appendix D to the report. Appendix D also showed the forecast for the financial year of £76.792 million. Actual spend incurred to 4 October 2024 totalled £17.581 million. Actual funding received to 4 October 2024 was £45.336 million, as detailed in Appendix D to the report. Relevant officers would continue to closely monitor the generation of all income, including receipts. The physical progress achieved with the General Fund Capital Programme 2024/2025 at 4 October 2024 was detailed in appendices E to G to the report. Officers responded to a member’s questions on various aspects of the report and, where information was not immediately available, undertook to provide this to members. The Forum decided: that the position on the General Fund Capital Programme as at 4 October 2024 be noted. [Reference: Minutes of 10 October 2024 (Paragraph 3a) and Minutes of the Executive Committee of 13 November 2024 (Paragraph 4)] Councillor Marrs, having declared an interest in the above item of business, withdrew from the meeting during its consideration 3b Capital Budget Monitoring 2024/2025 – Housing Capital Programme A report dated 14 November 2024 by the Executive Director (Finance and Corporate Resources) was submitted on the position of the Housing Capital Programme 2024/2025 for the period 1 April to 4 October 2024 (Period 7). The revised Housing Capital Programme for 2024/2025 totalled £77.248 million, as approved by the Executive Committee on 13 November 2024. Programmed funding for the year also totalled £77.248 million. The budget, along with a detailed breakdown of the funding sources, was included in Appendix A to the report. The predicted outturn position for the Housing Capital Programme for the financial year 2024/2025 was £72.106 million. Spend to 4 October 2024 on the Housing Capital Programme amounted to £22.439 million. The physical progress achieved with the Housing Capital Programme 2024/2025 at 4 October 2024 was detailed in Appendix B to the report. Details were provided on the Affordable Housing Supply Programme at paragraphs 4.4 to 4.6 of the report. The Scottish Government had confirmed an additional £1.724 million in Resource Planning Assumption (RPA) for 2024/2025. The total allocation of £24.558 million was for both the Council and Registered Social Landlords (RSL) projects in 2024/2025. As a result of the element allocated to RSLs as grant for projects, £0.342 million of this was additional funding for the Council. 4
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The Affordable Housing Budget for 2024/2025 was £43.742 million. The current estimated outturn for the financial year was £38.600 million, which was an underspend of £5.142 million. This was as a result of delays in site starts at Cairnswell Avenue, Cambuslang and Brackenhill Farm, Hamilton. As an addition, the average purchase price for properties purchased through the Market Purchase Scheme had reduced, reflecting the current size of properties. Given the estimated outturn for the year, the budget would not be increased by the additional £0.342 million of the Scottish Government funding. Instead, the total allocation of the Scottish Government grant would be claimed in full this financial year, including the £0.342 million, with the underspend reflected in the lower level of borrowing required. Opportunities would continue to be explored to use the uncommitted £5.142 million in the current programme. Any Council funding not used in year (borrowing) would be carried forward into the next financial year. The Forum decided: that the physical and financial progress of the Housing Capital Programme as at 4 October 2024 be noted. [Reference: Minutes of 10 October 2024 (Paragraph 3b) and Minutes of the Executive Committee of 13 November 2024 (Paragraph 4)] 4 Revenue Budget Monitoring 2024/2025 A report dated 1 November 2024 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 4 October 2024 (Period 7), along with a projection for the year to 31 March 2025. As at 4 October 2024, 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:- teacher numbers employer’s pension contribution increase (teachers) the 2024/2025 pay award the downward trend in utilities’ process in 2024/2025, allowing a benefit to the 2025/2026 Budget Strategy the Council Tax budget for 2024/2025 transfers from the Capital Programme for the Private Housing Scheme of Assistance project The Head of Finance (Strategy) responded to a member’s question in relation teacher numbers, specifically around the mitigations presented by the Council to the Scottish Government for reducing teacher numbers. The Forum decided: (1) that the projected breakeven position on the General Fund Revenue Account for 2024/2025 and the actual spend as at 4 October 2024, as detailed in section 4 of the report, be noted; and (2) that the projected breakeven position on the Housing Revenue Account for 2024/2025 and the actual spend as at 4 October 2024, as detailed in section 5 of the report, be noted. [Reference: Minutes of 10 October 2024 (Paragraph 4) and Minutes of the Executive Committee of 13 November 2024 (Paragraph 3)] 5
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5 Revenue Budget Monitoring 2024/2025 – Detailed Resource Analysis A report dated 1 November 2024 by the Executive Director (Finance and Corporate Resources) was submitted comparing actual expenditure against budgeted expenditure for the period 1 April to 4 October 2024 (Period 7). 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 4 October 2024 details of the most significant variances within Resources and the Housing Revenue Account across subjective headings and across Services as at 4 October 2024 a line by line trend analysis of the total Resources’ expenditure and income across subjective headings as at 4 October 2024 Officers responded to members’ questions in relation to the following:- the overspend related to cleaning and janitorial supplies which was reported under property costs (Education Resources), as detailed in Appendix B to the report the overspend related to pupil transport which was reported under transport and plant (Education Resources), as detailed in Appendix B to the report the overspend for care staff and the underspend for home carers which was reported under employee costs (Social Work Resources), as detailed in Appendix F to the report. Further information was requested on what was being done to address recruitment to those vacancies within the Resource Where information was not readily available, the Finance Manager (Strategy) undertook to provide this to relevant members. The Forum decided: that the position as at 4 October 2024 (Period 7) be noted. [Reference: Minutes of 10 October 2024 (Paragraph 5)] 6 Urgent Business There were no items of urgent business. 6
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 19 December 2024 Report by: Executive Director (Finance and Corporate Resources) Subject: Capital Budget Monitoring 2024/2025 - 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 2024 to 1 November 2024 [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 2024/2025 General Fund Capital Programme be noted. [1recs] 3. Background 3.1. 3.2. The Capital reports attached provide detail on the position as at 1 November 2024 from both a financial and physical perspective. 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 2024/2025 4.1. 4.2. 4.3. 2024/25 Budget: The revised Capital Programme for 2024/2025 totals £69.832 million as shown in Appendix B. The revised programme includes adjustments to the programme totalling a net decrease of £6.960 million, as detailed in Appendix A, which was submitted to the Executive Committee on 11 December 2024 for approval. 2024/2025 Forecast: The programme spend and funding for the General Fund is summarised in Appendix D. As noted in 4.1, the total capital programme for the year is £69.832 million. The forecast spend for the current year is currently £69.132 million, an underspend of £0.700 million. This forecast underspend relates to 3 Roads projects: Lanark Road Signalisation (£0.270 million), Clyde Bridge (£0.256 million) and Daer Bridge (£0.174 million). Together these underspends reflect project savings of £0.700 million. Given these are roads related projects, this budget will be carried forward and considered for Roads’ capital projects as part of the capital programme for 2025/2026. This programme will be presented to members in February 2025. 3a 7
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4.4. The Council has recently received confirmation of the Levelling Up Funding for the Three Rivers / Clydesdale Way project. Now that this confirmation has been received, officers will work to establish a spend profile, with any current year underspend being carried forward at the end of the financial year. This will be confirmed at the year end. 4.5. 2024/2025 Actual Position: Actual spend incurred to the 1 November 2024 totals £21.114 million. 4.6. Actual funding received to 1 November 2024 is £42.202 million. Relevant officers will continue to closely monitor the generation of all income. 5. Employee Implications 5.1. There are no employee implications as a result of this report. 6. Financial Implications 6.1. The financial implications are included in section 4 of this report. 7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 8. Other Implications 8.1. The main risk associated with the Council’s Capital Programme is an overspend. The risk has been assessed as low given the detailed project management plans prepared and monitored for each project. The risk of overspend is managed through four weekly Investment management meetings. 9. Integrated Impact Assessment and Consultation Arrangements 9.1. This report does not introduce a new policy, function or strategy or recommend a change to existing policy, function or strategy and therefore no impact assessment is required. 9.2. There was also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director (Finance and Corporate Resources) 3 December 2024 Link(s) to Council Values/Priorities/Outcomes ▪ Accountable, Effective, Efficient and Transparent Previous References ▪ Executive Committee, 11 December 2024 List of Background Papers ▪ Capital Ledger prints to 1 November 2024 8
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Contact for Further Information If you would like to inspect the background papers or want further information, please contact: Lorraine O’Hagan, Head of Finance (Strategy) Ext: 2601 (Tel: 01698 452601) E-mail: lorraine.o’hagan@southlanarkshire.gov.uk 9
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APPENDIX A Adjustments Approved by Executive Committee – 11 December 2024 Community and Enterprise Resource Priory Changing Pavillion, Blantyre An additional allocation of £0.250 million has been approved at Executive Committee (13 November 2024) from Phase 2 of the Leisure and Culture Transformation Fund. This is to reflect the revised costs of the new modular unit and demolition of the old facility. Now that this funding has been agreed, the project will be tendered however work is unlikely to progress before the end of the financial year. Approval is sought to slip £0.236 million into financial year 2025/2026 to reflect the revised timescales for this project. Lanark Library A further allocation of £0.210 million has been approved at the Executive Committee (13 November 2024) from Phase 2 of the Leisure and Culture Transformation Fund. This is to reflect the increased cost of the project. As the funding has been agreed the contractor can be appointed, however full spend will not be incurred this financial year reflecting the project plan. Approval is sought to slip £0.442 million into financial year 2025/2026 to reflect the revised timescales for this project. Langlands West This project has been delayed due to the timing of concluding works at Greenhills Road which this project is dependent on completion for remediation works to commence. Approval is sought to slip £0.450 million into financial year 2025/2026 to reflect the revised timescales for this project. Hamilton Junctions Upgrade Works were anticipated to commence earlier in 2024/2025, however programming discussions have been ongoing with the contractor, and due to the contractor’s availability and the need to avoid other scheduled works, it is now anticipated that works will commence in January 2025. This project will now straddle financial years before being completed in 2025/2026. Approval is sought to slip £3.333 million into financial year 2025/2026 to reflect the revised timescales for this project. Clyde Bridge The project is substantially complete. Approval is sought to slip £0.192m million into financial year 2025/2026 for the retention payment required. Hairmyres Station Park and Ride (including Active Travel Infrastructure) (£0.236m) (0.442m) (£0.450m) (£3.333m) (£0.192m) 10
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The Hairmyres Station Park and Ride project, and associated travel infrastructure works, are due to complete by summer 2025. Approval is sought to slip £1.450 million into financial year 2025/2026 to reflect the timing of expenditure on the project and associated travel infrastructure works around the new railway station. (£1.450m) Housing and Technical Resource Alarms (Analogue to Digital) Fire Alarm System Upgrade In order to reflect the timescales to undertake assessments and work with providers to make the necessary changes to the fire alarm systems, there will be limited spend on this project in this financial year. Approval is therefore sought to slip £0.607 million into financial year 2025/26 to reflect the revised timescale of the project. Minor Adjustments (£0.607m) (£0.250m) TOTAL ADJUSTMENTS (£6.960m) 11
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APPENDIX B SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2024/25 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2024 TO 1 NOVEMBER 2024 £m Total Base Budget (including carry forward from 2023/2024) 76.792 Proposed Adjustments – Period 8 (6.960) 69.832 Total Revised Budget 2024/25 Budget Period 8 Proposed Adjustments Revised 2024/25 Budget Resource £m £m £m Community & Enterprise 53.679 (6.315) 47.364 Education 8.371 - 8.371 Finance & Corporate 3.086 - 3.086 Housing & Technical 10.629 (0.645) 9.984 Social Work 1.027 - 1.027 TOTAL CAPITAL PROGRAMME 76.792 (6.960) 69.832 12
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APPENDIX C SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2024/25 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2024 TO 1 NOVEMBER 2024 Resource Name Annual Budget £000 2023/24 C/F £000 Previous Slippage /Adjs £000 Total Original Budget £000 Proposed Adjs £000 Proposed Slippage £000 Total Budget £000 Forecast Spend £000 Forecast Variance £000 Actual £000 Community & Enterprise Facs, Waste & Grounds 1,380 1,478 (12) 2,846 252 0 3,098 3,098 - 1,097 Enterprise & Sustainable Dev 18,460 4,769 5,329 28,558 8,097 (13,886) 22,769 22,499 - 3,119 Roads, Transport & Fleet 11,798 4,995 2,377 19,170 4,181 (1,854) 21,497 21,067 - 7,968 Resource Total 31,638 11,242 7,694 50,574 12,530 (15,740) 47,364 46,664 - 12,184 Education Growth / Accommodation Pressures 5,531 (2,084) 2,316 5,763 1,373 (1,603) 5,533 5,533 - 3,749 ICT Developments 1,600 38 - 1,638 0 0 1,638 1,638 - 784 Free School Meals 0 308 (78) 230 332 0 562 562 - - Education Other 0 480 123 603 35 0 638 638 - 354 Resource Total 7,131 (1,258) 2,361 8,234 1,740 (1,603) 8,371 8,371 - 4,887 Finance & Corporate IT Services 2,246 684 156 3,086 0 0 3,086 3,086 - 2,619 Resource Total 2,246 684 156 3,086 0 0 3,086 3,086 - 2,619 Office Accom 5,852 3,742 (919) 8,675 0 0 8,675 8,675 - 934 Private Housing Scheme of Assistance 1,000 0 0 1,000 (1,000) 0 0 0 - 0 Other Housing 304 29 921 1,254 700 (645) 1,309 1,309 - 34 Resource Total 7,156 3,771 2 10,929 (300) (645) 9,984 9,984 - 968 Social Work Alarms / SWIS Plus 1,341 (318) 4 1,027 0 0 1,027 1,027 - 456 Resource Total 1,341 (318) 4 1,027 0 0 1,027 1,027 - 456 Overall Total 49,512 14,121 10,217 73,850 13,970 (17,988) 69,832 69,132 - 21,114 13
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APPENDIX D SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2024 TO 1 NOVEMBER 2024 2024/25 Original Estimate inc C/F 2024/25 Revised Budget 2024/25 Forecast Spend 2024/25 Forecast Variance 2024/25 Actual to 01/11/24 Expenditure £m £m £m £m £m General Fund Programme 73.850 69.832 69.132 - 21.114 Income 2024/25 Budget 2024/25 Revised Budget 2024/25 Actual To 01/11/24 £m £m £m Prudential Borrowing 32.564 17.560 17.560 Developers Contributions 8.800 7.474 0.000 Partners (Including Scotland’s Public Sector Heat Decarbonisaton Fund, Cycling Scotland, Transport Scotland and REF / Wind Farms) 0.958 4.814 1.154 Scottish Government: - Capital Grant 20.156 22.278 14.476 - Cycling, Walking and Safer Routes (now included in General Capital Grant) - Road Safety Improvement 1.440 0.000 0.000 0.497 0.000 0.000 - Vacant and Derelict Land 1.793 1.343 1.368 - Regeneration Capital Grant 2.170 2.170 0.997 - Place Based Investment Programme - Universal Free School Meals 0.727 0.000 1.056 0.332 0.727 0.000 Shared Prosperity Fund 2.645 2.649 0.000 Levelling Up Fund 0.000 7.400 2.839 Capital Receipts 1.340 1.340 2.288 Specific Reserves 1.257 0.919 0.793 Revenue Contribution 0.000 0.000 0.000 TOTAL FUNDING 73.850 69.832 42.202 14
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Appendix E (Page 1) GENERAL FUND CAPITAL PROGRAMME 2024/25 BUILD EXECUTIVE SUMMARY PERIOD ENDED 1 NOVEMBER 2024 (PERIOD 8) Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Programme Status Projects Complete - 1 1 6 9 17 23 35 - - - - - - Projects on Programme - 85 92 102 99 105 104 106 - - - - - - Projects Behind Programme - 0 0 0 0 0 2 0 - - - - - - Projects Altered Brief/ Programme - 2 2 2 1 1 1 2 - - - - - - Projects Held - 15 14 23 24 33 33 32 - - - - - - - 103 109 133 133 156 163 175 0 0 0 0 0 0 Project Status Design Feasibility - 43 49 73 71 88 88 94 - - - - - - Sketch Design - 1 1 1 1 4 4 6 - - - - - - Detailed Design - 0 0 0 0 0 0 0 - - - - - - Production Information - 9 9 8 8 8 9 7 - - - - - - Tendering - 24 24 25 26 23 24 17 - - - - - - On Site - 25 25 20 18 16 15 16 - - - - - - Complete - 1 1 6 9 17 23 35 - - - - - - - 103 109 133 133 156 163 175 0 0 0 0 0 0 15
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Appendix E (Page 2) General Services Capital Programme 2024/25 Build Variance Explanations Project Name Status Variance Explanation - - - 16
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Appendix F (Page 1) GENERAL FUND CAPITAL PROGRAMME 2024/25 NON BUILD EXECUTIVE SUMMARY PERIOD ENDED 1 NOVEMBER 2024 (PERIOD 8) Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Number of Projects Carried Forward 23/24 Programme - - 31 31 31 31 31 31 Approved from 24/25 Programme - - 5 5 5 5 7 7 Total Projects Currently Reported - - 36 36 36 36 38 38 Number of Projects Projects Completed - - 2 2 2 2 6 7 Projects Ahead of Programme - - 0 0 0 0 0 0 Projects on Programme - - 34 34 34 34 30 31 Projects Behind Programme - - 0 0 0 0 2 0 Projects, Altered Brief/Programme - - 0 0 0 0 0 0 Projects On Hold - - 0 0 0 0 0 0 - - 36 36 36 36 38 38 17
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Appendix F (Page 2) General Services Capital Programme 2024/25 Non-Build Executive Summary – Project Status Project Status SLLC - Booking and Admission System On programme Philipshill Cemetery - Extension Complete Ash Die Back On programme Langlands Boardwalk On programme Bin Storage Areas On programme Nature Restoration Fund Complete Renewal of Play Parks On programme Greenhall Replacement Bridge On programme White Bridge Replacement, Chatelherault Country Park (cost design) On programme McKirdy Park On programme Alexander Hamilton Memorial Fountain - Stonehouse Park On programme Douglas Primary School - Floodlights Complete Calderglen Country Park - One Way System & Infrastructure On programme Three Rivers / Clydesdale Way On programme East Kilbride Town Centre Masterplan On programme Rural Development Centre - Lanark Complete SLC Industrial Infrastructure - Energy Efficiency On programme Carnwath Community and Business Enterprise HUB On programme Carluke High Mill Community Facility On programme Shawfield Remediation and Development On programme Kirktonholme Pitches Complete Biggar Youth Project Complete Cambuslang Streetscape - Phase 2 Complete Coalyard Housing On programme Outdoor Space - Lanark On programme Hamilton Town Centre Masterplan On programme New Cross Shopping Centre On programme Vacant & Derelict Land On programme Schools ICT On programme IT Infrastructure Refresh On programme Oracle Upgrade On programme Digital Transformation Review Fund On programme Public Switch Telephone Network / Alarms (Analogue to Digital) On programme Lock Up Areas On programme Gypsy Travellers Sites On programme Central Energy Efficiency Fund On programme Community Alarms On programme Replacement SWISS Plus IT System On programme 18
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Appendix F (Page 3) General Services Capital Programme 2024/2025 Non Build Variance Explanations Project Name Status Variance Explanation - - - 19
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Appendix G (Page 1) GENERAL SERVICES CAPITAL PROGRAMME 2024/25 ROADS EXECUTIVE SUMMARY PERIOD ENDED 1 NOVEMBER 2024 (PERIOD 8) 1 2 3 4 5 6 7 8 9 10 11 12 13 Number of Projects Total Projects Currently Reported - - 166 172 183 185 185 188 Programme Status Projects Complete - - 31 39 53 74 82 101 Projects on Programme - - 135 133 128 103 95 75 Projects Behind Programme - - 0 0 0 0 0 0 Projects, Altered Brief / Programme - - 0 0 0 0 0 1 Projects Still to Commence - - 0 0 2 8 8 11 - - 166 172 183 185 185 188 Project Status Briefing - - 32 28 24 13 13 14 Production Information - - 82 77 87 68 67 54 Billing - - 0 0 0 0 0 0 Tendering - - 3 3 5 4 4 1 On Site - - 18 25 14 26 19 18 Complete - - 31 39 53 74 82 101 - - 166 172 183 185 185 188 20
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Appendix G (Page 2) General Services Capital Programme 2024/2025 Roads Variance Explanations Project Name Status Variance Explanation Hamilton Area Strategic Patching Muir Street, Hamilton Held The prioritisation of projects within the overall budget available has led to this project being deferred to financial year 2025/26. Clydesdale Area Strategic Schemes B7018 Lesmahagow Road, Kirkfieldbank A70 Pretsmill Held Held The prioritisation of projects within the overall budget available has led to this project being deferred to financial year 2025/26. The prioritisation of projects within the overall budget available has led to this project being deferred to financial year 2025/26. Roads Refurbishment Budget Structures Projects Cornwall Street Footbridge, East Kilbride Altered brief/programme This project has been re-tendered with no returns and other options are now being considered. 21
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 8 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held ROADS / FOOTWAYS INVESTMENT PROGRAMME East Kilbride, Rutherglen and Cambuslang Areas Strategic Schemes Marchmont Gardens/Failford Road, Strathaven 1 1 Hawthorn Terrace, East Kilbride 1 1 Mount Cameron Drive South and Easdale, East Kilbride 1 1 Stewartfield Crescent, East Kilbride 1 1 A749 Glasgow Road , East Kilbride (Kingsgate) 1 1 Telford Road, East Kilbride 1 1 Livingstone Drive, East Kilbride 1 1 Troon Avenue, East Kilbride 1 1 Angus Place and Semphill Gardens, East Kilbride 1 1 Stobo, East Kilbride 1 1 Kype Highway / High Kype Road, Strathaven 1 1 Loch Assynt, East Kilbride 1 1 Glasgow Road Service Road, Rutherglen 1 1 Village Road, Cambuslang 1 1 Langlea Road, Rutherglen 1 1 Wellshot Drive, Cambuslang 1 1 Main Street, Rutherglen 1 1 Drainage Action Plan 1 1 Surface Dressing/Preventative Maintenance Schemes Ardochrig Highway, Auldhouse 1 1 Bents Road, Chapelton 1 1 Burn Highway, Chapelton 1 1 Cairnmuir Road, East Kilbride 1 1 Hairshaw Highway, Strathaven 1 1 Waterhead Peelhill Highway between A71 & B743 1 1 Waterhead Peelhill Highway between A71 & B744 1 1 Preparatory works 24/25 (Patching and drainage) 1 1 Preventative maintemance (Rhinophalt / prep patching) 1 1 PROJECT STATUS PROGRAMME STATUS Project Title 22
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 8 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 Strategic Patching Newton Station Road, Halfway 1 1 Glen More EK North 1 1 Tewkesbury Road EK 1 1 Buchandyke Road EK 1 1 Capel Grove, EK 1 1 Parking Area Shaftsbury Court EK 1 1 Rockhampton Avenue EK 1 1 Inglis Place, EK 1 1 Craigend Road. 1 1 Castleview Road, Strathaven 1 1 WP Highway, Gilmourton 1 1 St Annes Well, Strathaven 1 1 Crutherland Highway 1 1 Millwell Road, Auldhouse 1 1 Churchill Avenue, EK 1 1 Kirktonholme Road, EK 1 1 Kirktonholme Road, EK 1 1 Quarry Road at Stroud Road 1 1 Stroud Road near column R59 1 1 Eaglesham Road at train station 1 1 Eaglesham Road RAB with Peel Road 1 1 Shawfield Drive, Rutherglen 1 1 Elder Crescent, Cambuslang 1 1 Greenhill Road, Rutherglen 1 1 Main Street, Rutherglen 1 1 Stonelaw Road, Rutherglen 1 1 Footways Stewartfield Crescent, East Kilbride 1 1 Kirk Street, Strathaven 1 1 Caribou Green, Three Rivers Walk, East Kilbride (Slabs to asphalt) 1 1 Dovecastle Drive, Strathaven 1 1 Machline, East Kilbride (Slabs to asphalt) 1 1 Steps at railway solum - East Mains Road, Rosslyn Ave and Glamis Drive 1 1 Cathcart Road, Rutherglen 1 1 Curtis Avenue, Rutherglen 1 1 Stonelaw Road, Rutherglen 1 1 0 PROJECT STATUS PROGRAMME STATUS Project Title 23
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 8 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 Hamilton Area Strategic Schemes Muttonhole Road (Phase 2) 1 1 Lanark Road, Rosebank, Larkhall 1 1 Drygate Street, Larkhall 1 1 A72, Lanark Road, Highlees, Larkhall 1 1 Campbell Street, Hamilton 1 1 Strategic Infrastructure (Drainage Schemes) Summerlee Road, Larkhall 1 1 Green Street, Stonehouse 1 1 Meikle Earnock Road, Hamilton 1 1 Millheugh Road, Larkhall 1 1 Boag Road, Stonehouse 1 1 DR - Sydes Brae, Blantyre 1 1 Preventative Maintenance Schemes Palace Grounds Road, Hamilton (*TRIAL*) 1 1 Auchentibber Road, Blantyre 1 1 Sandford Road (Phase 1), Stonehouse 1 1 Boghead Highway, Hamilton 1 1 2025/26 Schemes - Preparatory Patching 1 1 Strategic Patching Swisscott Avenue, Hamilton 1 1 Wellcroft Road, Hamilton 1 1 A72, Lanark Road, Dalserf 1 1 Burnhouse Road, Hamilton 1 1 Woodlands Avenue, Bothwell 1 1 Morven Avenue, Blantyre 1 1 Palace Grounds Road, Hamilton 1 1 Caird Street, Hamilton 1 1 Townhead Street, Hamilton 1 1 Millheugh Brae, Larkhall 1 1 Candermill and Marlage Road, Larkhall 1 1 Glenburn Avenue, Stonehouse 1 1 Third Road, Blantyre 1 1 Bothwell Road, Uddingston 1 1 Parkneuk Road, Blantyre 1 1 Newhousemill Road, Hamilton 1 1 Muttonhole Road / Highstonehall Road 1 1 Muir Street, Hamilton 1 1 Grier Place, Larkhall 1 1 Brankholm Brae, Hamilton 1 1 Millheugh Road, Larkhall 1 1 PROJECT STATUS PROGRAMME STATUS Project Title 24
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 8 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 Footways Nairn Avenue, Blantyre 1 1 Station Road, Blantyre 1 1 Chestnut Grove, Blantyre 1 1 Craigmuir Road, Blantyre 1 1 Anderson Street / Stewart Street, Hamilton 1 1 Darngaber Gardens, Quarter 1 1 Castle Avenue, Bothwell (Phase 1) 1 1 Castle Avenue, Bothwell (Phase 2) 1 1 Haddow Street, Hamilton 1 1 Woodside Walk, Hamilton 1 1 Lowther Crescent, Stonehouse 1 1 Limekilnburn Road, Quarter 1 1 Covanburn Avenue, Hamilton 1 1 Meadows Avenue, Larkhall 1 1 Clydesdale Area Strategic Schemes A706 Harelaw Roundabout 1 1 A73 Lanark Road, Carluke 1 1 A72 Lanark Road, Crossford 1 1 B715 Climpy Road. Forth 1 1 B7016 Forth to Braehead 1 1 A70 Hazelside to Glespin 1 1 Glenafeoch Road, Carluke 1 1 C4 from Kilncadzow to Lanark (Cartland) 1 1 C37 Harelaw 1 1 B797 Leadhills 1 1 B7018 Lesmahagow Road, Kirkfieldbank 1 1 Roman Court, Cleghorn 1 1 B7078 Carlisle Road, Lesmahagow 1 1 Smyllum Road, Lanark 1 1 Jerviswood Road/North Vennel, Lanark 1 1 Orchard Street/Mill Road, Carluke (Sheltered Complex) 1 1 B7016 Libberton to Brownhill Farm 1 1 C1 Mauldslie Road 1 1 Luggie Road/Weighouse Road, Carluke 1 1 B7078 Carlisle Road, Blackwood 1 1 A70 Pretsmill 1 1 The Cut, Lesmahagow 1 1 Gallowhill Road, Lanark 1 1 Boghall Road, Carluke 1 1 PROJECT STATUS PROGRAMME STATUS Project Title 25
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 8 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 Strategic Infrastructure (Drainage Schemes) C4 Moor Road, Carland 1 1 A73 Hyndford Rd - Turning of the staff/Sensory Gardendford Road 1 1 Preventative Maintenance Schemes B797 New Glendorch, Leadhills 1 1 B797Broadlaw Kennels, Leadhills 1 1 Mill Road, Dolphinton 1 1 Libberton Muir Road 1 1 Greenshields Road, Biggar 1 1 Hillhead Road, Covington 1 1 A73 Meadowfoot Road, Covington 1 1 A70 Redford Bridge 1 1 Preparatory patching, various locations 1 1 Strategic Patching Strategic/Machine Patching, Classified Road mainly 1 1 Footways Roman Court, Cleghorn 1 1 Forrest Road, Lanark 1 1 B7078 Milton 1 1 Violet Bank 1 1 PARTICIPATORY BUDGET Clydesdale Area Footways St Leonard Steet, Lanark 1 1 ROADS REFURBISHMENT BUDGET Structures projects East Kilbride line electrification – Maintenance/refurb of four SLC structures 1 1 Duke Street MSCP – Next phase (3) of the structural appraisal 1 1 Burnhouse Bridge by Auldhouse – refurbishment and repair 1 1 Cornwall Street Footbridge, East Kilbride – assessment of half joints 1 1 Priestburn Bridge – refurbishment and repair 1 1 Elvanfoot Bridge – bridge refurb & installation of high containment kerbing 1 1 Traffic and Transportaion Minor works ~ various lining & signing works 1 1 Vehicle Activated Signs ~ Upgrades 1 1 PROJECT STATUS PROGRAMME STATUS Project Title 26
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 8 Briefing / Programme Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Held Lighting ~ LED & Columns Renewal of street lighting infrastructure 1 1 BRIDGES Clyde Bridge ~ Replacement of existing structure 1 1 20mph/30mph ROAD AND PLACE CRITERIA ASSESSMENT Road assessments for speed limits in appropriate areas 1 1 PARK AND RIDE PROJECTS Hairmyres P & R 1 1 CYCLING SCOTLAND Cycle shelters at schools 1 1 Cycle shelters at schools (Phase 2) 1 1 SCOTTISH GOVERNMENT TIER 1 FUNDING (FORMERLY CWSR) Active Travel Routes Pedestrians and cyclists facilities as part of Hairmyres Station project. 1 1 Pedestrian and cycle improvements Ph.2 ~ Burnbank Road near West Stewart Street 1 1 Junction Upgrade Eaglesham Road east of Redwood Drive 1 1 Eaglesham Road west of Redwood Drive 1 1 Redwood Drive 1 1 Greenhills Road 1 1 LOCAL AUTHORITY DIRECT AWARD High Common Road ped crossing upgrade 1 1 Main Street/Nairn St. Blantyre ped crossing upgrade 1 1 Main Street/Broompark, ped crossing upgrade 1 1 Cadzow Sreet ped crossing upgrade (toucan) 1 1 Portland Square, ped crossing upgrade 1 1 Cycle counter upgrades 1 1 ROAD SAFETY IMPROVEMENT FUND A70, from A73 Hyndford Rd to A743 Ravenstruther 1 1 A726, from Torrance Roundabout to Strathaven 1 1 A706, Forth to council boundary 1 1 Hillhouse Road/ Technology Avenue, Hamilton 1 1 A71 Ayr Road nr. Burnhead Road, Shawsburn 1 1 CITY DEAL PROJECTS Cathkin ~ Loss of value and Noise Insulation Regulations surveys 1 1 Stewartfield Way 1 1 Greenhills/Strathaven Road 1 1 14 54 0 1 18 101 101 75 0 1 11 PROJECT STATUS PROGRAMME STATUS Project Title 27
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 19 December 2024 Report by: Executive Director (Finance and Corporate Resources) Subject: Capital Budget Monitoring 2024/2025 - 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 2024 to 1 November 2024 [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 1 November 2024 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. 2024/25 Housing Capital Programme 4.1. 2024/25 Budget: The revised Housing Capital Programme for the year is £77.248 million as approved by the Executive Committee on 11 December 2024. 4.2. Programmed funding for the year also totals £77.248 million. The budget, along with a detailed breakdown of the funding sources is included in Appendix A to this report. 4.3. 2024/2025 Forecast: As noted in 4.1, the total capital spending programme for the year is £77.248 million. Current estimates from Housing and Technical Resources have identified an outturn of £72.106 million for the year. 4.6 As noted in the last report, the forecast underspend of £5.142 million is within the Affordable Housing programme and is the result of delays in site starts at Cairnswell Avenue, Cambuslang (£1.5m) and Brackenhill Farm, Hamilton (£1.0m). In addition, while 150 properties are still assumed through the Market Purchase Scheme this financial year, the average purchase price assumed has reduced from £0.115m per property to £0.100m per property reflecting the current size of properties we are purchasing (£2.25m). The balance is from minor slippage in other projects. The Scottish Government Grant will be claimed in full this financial year. Opportunities continue to be explored to utilise the 3b 29
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uncommitted £5.142m in the current programme which is to be funded by Council borrowing. 4.5 2024/2025 Actual Position: Spend to 1 November 2024 on the Housing Capital Programme amounts to £29.530 million. 4.6 As at 1 November 2024, £29.530 million of funding had been received. 5. Employee Implications 5.1. There are no employee implications as a result of this report. 6. Financial Implications 6.1. The financial implications are detailed in section 4 of this report. 7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 8. Other Implications 8.1. The main risk associated with the Council’s Capital Programme is an overspend. The risk has been assessed as low given the detailed project management plans prepared and monitored for each project. The risk of overspend is managed through four weekly Investment management meetings. 9. Integrated Impact Assessment and Consultation Arrangements 9.1. This report does not introduce a new policy, function or strategy or recommend a change to existing policy, function or strategy and therefore no impact assessment is required. 9.2. There was also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director (Finance and Corporate Resources) 3 December 2024 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References Executive Committee, 11 December 2024 List of Background Papers Capital Ledger prints to 1 November 2024 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 30
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APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2024/25 HOUSING PROGRAMME FOR PERIOD 1 APRIL 2024 TO 1 NOVEMBER 2024 2024/25 Annual Budget 2024/25 Forecast Spend 2024/25 Forecast Variance 2024/25 Actual to 01/11/24 £m £m £m £m Expenditure 2024/25 Budget 77.248 72.106 5.142 29.530 2024/25 Annual Budget 2024/25 Actual to 01/11/24 £m £m Income Capital Receipts 0.000 0.265 Capital Receipts – Land Sales 0.000 0.000 Capital Funded from Current Revenue 33.506 20.741 Prudential Borrowing 23.363 0.000 Scottish Government Specific Grant: - New Build 17.259 8.033 - Open Market Purchase Scheme 3.000 0.000 - Mortgage to Rent 0.120 0.263 Other Income 0.000 0.228 77.248 29.530 31
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Appendix B (Page 1) HOUSING CAPITAL PROGRAMME 2024/2025 EXECUTIVE SUMMARY PERIOD ENDED 1 NOVEMBER 2024 Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Programme Status Projects Complete - 5 5 15 17 23 26 27 - - - - - - Projects on Programme - 112 112 104 104 107 107 110 - - - - - - Projects Behind Programme - 8 5 4 1 2 0 0 - - - - - - Projects Altered Brief/Programme - 2 6 5 3 2 2 1 - - - - - - Projects Held - 21 22 24 27 27 26 26 - - - - - - - 148 150 152 152 161 161 164 0 0 0 0 0 0 Project Status Design Feasibility - 58 59 55 54 57 55 51 - - - - - - Sketch Design - 4 4 2 2 2 2 1 - - - - - - Detailed Design - 2 2 2 2 3 4 4 - - - - - - Production Information - 9 9 13 12 11 10 11 - - - - - - Tendering - 45 45 42 40 33 32 31 - - - - - - On Site - 25 26 23 25 32 32 39 - - - - - - Complete - 5 5 15 17 23 26 27 - - - - - - - 148 150 152 152 161 161 164 0 0 0 0 0 0 32
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Appendix B (Page 2) Housing Capital Programme 2024/2025 Build Variance Explanations Project Name Status Variance Explanation - - - 33
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1 2 3 4 5 6 7 8 9 10 11 12 13 14 Original Budget 24/25 0 5.05 10.075 11.562 15.333 19.462 22.099 29.105 35.126 41.147 47.168 53.189 59.21 77.303 Revised Budget 24/25 0 5.05 10.075 11.647 15.503 19.717 22.439 29.53 35.636 41.742 47.848 53.954 60.06 77.248 Actual 24/25 0 5.05 10.075 11.647 15.503 19.717 22.439 29.53 0 0 0 0 0 0 0 10 20 30 40 50 60 70 80 90 £ Millions HRA Capital Expenditure Profile Graph 24/25 34
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 19 December 2024 Report by: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget Monitoring 2024/2025 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 2025 for the Council’s General Fund Revenue Account and Housing Revenue Account, and the actual spend position for the period 1 April 2024 to 1 November 2024 [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s): [recs] (1) that the current forecast on the General Fund Revenue Account for 2024/2025, and the actual spend as at 1 November 2024 (section 4 and Appendix 1), be noted; and (2) that the projected break-even position on the Housing Revenue Account for 2024/2025, and the actual spend as at 1 November 2024 (section 5 and Appendix 2 of the report), be noted. 3. Background 3.1. This overview report will summarise the projected outturn for 2024/2025 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 1 November 2024. 4. General Services 2024/2025 Projected Outturn as at 1 November 2024 4.1. As at 1 November 2024, the projected outturn on the General Services budget for 2024/2025 is an underspend of £8.9 million (Appendix 1). This is detailed in sections 4.2 and 4.3. 4.2. 2024/2025 Early Outturn: As noted in the recent Executive Committee report on the 2025/2026 Revenue Budget (13 November 2024), the total underspend in relation to 2024/2025 early outturn work is £5.3 million (Utilities £2.0 million and Council Tax £3.3 million). These will be set aside and considered alongside the Settlement when it is received in mid-December 2024. These underspends are shown in Appendix 1. 4.3. The Executive Committee in November also approved that the Pay Award Funding (£3.6 million) will be set aside to contribute to the 2025/2026 Pay Award costs. This is shown as an underspend in Appendix 1 and will be Transferred to Reserves at the end of the financial year. 4.4. Section 4.5 onwards provides detail on a number of key budget areas. 4 35
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4.5. Teacher Numbers: As previously reported, in relation to 2024/2025, the Council has received notification that the allocation of funding for teacher numbers of £145.5 million for 2024/2025 will be distributed via Specific Resource Grants, and those grants will be conditional on councils agreeing at the outset to maintain teacher numbers. Our share of the £145.5 million funding is £9.379 million. Scottish Government have indicated that they will consider mitigations presented by councils for reducing teacher numbers, but we will not know if mitigations will be acceptable until much later in the year. 4.6. The Scottish Government have responded to communication from Council officers continuing to reiterate that any mitigations would be considered on a case-by-case basis, but they will not be in a position to agree any mitigations in advance of the teacher number census publication (December 2024). This position was reiterated by Scottish Government officials at a meeting with Council officers on 27 August 2024. At the meeting, officers explained the Council’s various mitigations in detail, and undertook to provide these in writing to the Scottish Government to provide context to the census information when this is complete. 4.7. The census position has been agreed with the Scottish Government. While a further letter from the Council detailing our mitigation has been acknowledged, no feedback is anticipated until early December 2024. An update will be provided at the meeting. 4.8. Employers Pension Contribution Increase (Teachers): As advised previously, on 1 April 2024, the Council’s pension contribution for Teachers’ Pensions was increased from 23% to 26% of basic pay. The cost to the Council is an estimated £5.5 million. Local Government will receive an additional £86.2 million of consequential funding on a recurring basis to support the increase in employer contributions to teachers’ pensions. Following discussions between the Scottish Government and COSLA it has been agreed that the revenue funding should be distributed using teacher pension contributions from Scottish Public Pensions Agency. The Council has now been informed of our specific allocation of this funding and it is in line with the estimated cost of £5.5 million. This funding will be paid as a redetermination of the General Revenue Grant at the end of the financial year. 4.9. Living Wage: The Living Wage Foundation announced on 23 October 2024 that the Real Living Wage, which is a voluntary, higher wage than the Government-set National Living Wage, based on the actual cost of living, has risen from £12.00 per hour to £12.60 per hour. 4.10. The Council reviews its pay model in line with the annual announcements on the Real Living Wage and monitors Real Living Wage developments on an ongoing basis. Annual pay awards are also monitored on an ongoing basis as this too affects the current Council pay model and the hourly rates paid to employees. The Council minimum hourly rate is currently £12.82 and sits above the Real living Wage. The increase in the Real Living Wage therefore does not affect the Council. 5. Housing Revenue Account Position 5.1. As at 1 November 2024, Appendix 2 of the report shows a projected break-even position on the Housing Revenue Account for financial year 2024/2025. 6. Employee Implications 6.1. None. 36
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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. 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 Assessments and Consultation Requirements 10.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function, or strategy and therefore no impact assessment is required. 10.2. There is also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director (Finance and Corporate Resources) 3 December 2024 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 1 November 2024 Contact for Further Information If you would like to inspect the background papers or want further information, please contact: Lorraine O'Hagan, Head of Finance (Strategy) Ext: 2601 (Tel: 01698 452601) E-mail: lorraine.o'hagan@southlanarkshire.gov.uk 37
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Note: While the Year to Date Actual at period 8 presents a net surplus position (£26.950m), this is timing only. The forecast outturn shows an underspend of £8.9 million (section 4.1). 38
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Variance Explanations 1. The non-recurring overspend reflects costs associated with new systems development. 2. The underspend is due to the provision for debt being less than budgeted, partially offset by greater than budgeted expenditure on repairs and maintenance reflecting the volume and cost. 3. The under recovery in income is due to lower than anticipated income from insurance recoveries and also a lower level of income from laundry charges. 4. The transfer to reserves is anticipated to be lower than budget due to the overall projected position for the service. 5. The underspend is due to forecast loan charges being lower than budget and the interest on revenue balances being greater than anticipated. 39
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 19 December 2024 Report by: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget 2024/2025 - 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 2024/2025 [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s): [recs] (1) that the 2024/2025 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 1 November 2024. 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. 5 41
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7. Other Implications 7.1. The main risk associated with the Council’s Revenue Budget is that there is an overspend. The risk has been assessed as low given the detailed budget management applied across the Resources. The risk is managed through four weekly Budget Monitoring Meetings at which any variance is analysed. In addition, the probable outturn exercise ensures early warning for corrective action to be taken where appropriate. 8. Integrated Impact Assessment and Consultation Arrangements 8.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function, or strategy and therefore no impact assessment is required. 8.2. There is also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director (Finance and Corporate Resources) 3 December 2024 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Revenue Ledger prints to 1 November 2024 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 42
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Appendix A South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 1 November 2024 (No.8) 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 77.307 77.099 0.208 0.27% 42.034 Leisure and Culture 21.738 21.750 (0.012) (0.06%) 13.708 Planning and Regulatory Services 4.660 4.509 0.151 3.24% 2.438 Environmental and Sustainable Devlopment 6.239 6.168 0.071 1.14% 4.241 Roads, Transportation and Fleet 16.261 16.679 (0.418) (2.57%) 6.957 Total Community and Enterprise Resources 126.205 126.205 (0.000) (0.00%) 69.378 5 43
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Community and Enterprise Resources Variance Analysis 2024/25 (Period 8) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,798k under APT&C Basic/Superannuation/NI – 2,476k under Facilities, Waste and Grounds Services - 947k under The projected variance is mainly due to vacant posts across the services. Recruitment is currently being progressed. Planning and Regulatory Services - 310k under Enterprise and Sustainable Development - 84k under Roads, Transportation and Fleet Services - 1,137k under The variances are mainly due to vacant posts, with recruitment currently being progressed. Overtime - (604k) over Facilities, Waste and Grounds Services - (312k) over The overtime overspend is predicted mainly within Grounds and is due to vehicle checks, verge maintenance works and weekend work at cemeteries and golf courses. There is also a predicted overspend within Waste due to staff absences. It is anticipated these will be offset by underspends in basic pay (above). 44
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Roads, Transportation and Fleet Services - (305k) over The predicted overtime overspend is mainly within Roads Construction and is due to costs associated with winter maintenance and covering staff turnover. Property Costs (92k) over Water Metered Charges - (10k) over Roads, Transportation and Fleet Services - (10k) over The level of Water charges to supply the depots within Roads Contracting is higher than the budget set. Repairs & Maintenance - Internal - (10k) over Roads, Transportation and Fleet Services - (10k) over The projected overspend mainly relates to the upkeep of the Road’s construction depots. Electricity Contract - (15k) over Roads, Transportation and Fleet Services - (15k) over This projected overspend mainly relates to higher than budgeted electricity expenditure on the charging of electrical vehicles. Cleaning & Janitorial Supplies - (56k) over Facilities, Waste and Grounds Services - (50k) over This projected overspend relates to an increase in costs for cleaning materials. 45
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (439k) over Computer Equipment Purchase - (122k) over Planning and Regulatory Services - (30k) over Enterprise and Sustainable Development - (15k) over This projected overspend mainly relates to the greater than budgeted costs of the IT system upgrade for IDOX within Planning & Building Standards. This projected overspend is within Support and relates to IT Leasing costs, being greater than budget. Roads, Transportation and Fleet Services - (77k) over This projected overspend mainly relates to increased costs for annual subscriptions for computer licences within Roads. Materials - (78k) over Facilities, Waste and Grounds Services - (79k) over This projected overspend mainly relates to an increased level of spend on replacement domestic waste bins within Waste and general materials within Streets. Food Purchases – (222k) over Facilities, Waste and Grounds Services - (222k) over The projected overspend relates to an increase in the cost of food within Facilities. 46
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (393k) over Fleet Services - Repairs - (90k) over Roads, Transportation and Fleet - (90k) over The projected overspend is due to higher costs in relation to outside repairs within the Fleet Workshop. Fleet Service Charges - Vehicle Maintenance - (157k) over Facilities, Waste and Grounds Services - (110k) over This projected overspend is due to higher than anticipated charges for routine maintenance within Waste, Streets, Grounds and Roads. Facilities, Waste and Grounds Services - (110k) over Roads, Transportation and Fleet - (44k) over Fleet Service Charges - Plant Maintenance - 34k under Fleet Service Charges - Leasing - (128k) over Roads, Transportation and Fleet - 34k under Roads, Transportation and Fleet - (141k) over This projected underspend is mainly due to lower than anticipated costs associated with the upkeep of Winter plant within Roads. This projected overspend mainly relates to increased annual charges as a result of the purchase price of new vehicles. 47
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont.) Fleet Service Charges – Hired Vehicles - (109k) over Facilities, Waste and Grounds Services - 16k under Roads, Transportation and Fleet - (125k) over This projected underspend is within Grounds services and reflects a reduction in the use of hired vehicles. This projected overspend mainly relates to the higher than budgeted costs for Winter plant hire. Payment to Contractors (137k) over Payment to Private Contractor – (137k) over Facilities, Waste and Grounds Services - (37k) over Roads, Transportation and Fleet - (100k) over This projected overspend is within Streets and relates to the upkeep of the Crematorium. This projected overspend is mainly due to spend on bridge repairs and statutory inspections within Structures, along with increased contract costs within the Traffic Section on traffic lights. Income (711k) under recovered Sales – General – (120k) under recovered Facilities, Waste and Grounds Services - (120k) under recovered The projected under recovery is due to school meals income within Facilities being less than budgeted income. Fees and Charges - General - (580k) under recovered Facilities, Waste and Grounds Services - (18k) under recovered The projected under recovery is due to lower than budgeted income from care of gardens within Grounds services partially offset by a predicted over recovery within Street cleansing. 48
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Subjective Head Variance Subjective line Service / amount Explanation Income cont. Fees and Charges - Department of the Authority - 135k over recovered Recharges – Departments of the Authority - (176k) under recovered Planning and Regulatory Services - (80k) under recovered Roads, Transportation and Fleet - (482k) under recovered Facilities, Waste and Grounds Services - 135k over recovered Roads, Transportation and Fleet - (176k) under recovered The projected income is less than anticipated for Planning applications and Building warrants. The projected under recovery is within Parking where the demand is less than anticipated. This projected over recovery is mainly due to an increase in additional service requests in Waste Services from Housing and Technical Resources for additional bin uplifts. The projected under recovery is due to the level of vacancies in Roads resulting in lower than budgeted recharges. This under recovery is offset in an underspend in employee costs. * The underlined variances represent new variances since the last report. 49
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South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Period 7 Period 7 Revised Period 8 Period 8 Period 8 Community & Enterprise Resources Summary Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) EMPLOYEE COSTS APT & C BASIC 80,376 436 79,701 1,137 80,490 1,192 81,638 43,029 80,087 1,551 APT & C OVERTIME 1,593 37 2,064 (434) 2,150 (470) 1,681 1,003 2,285 (604) APT & C SUPERANNUATION 4,618 802 4,685 744 4,739 745 5,485 2,579 4,754 731 APT & C NIC 6,664 (80) 6,806 (207) 6,668 24 6,695 3,642 6,509 186 TRAVEL AND SUBSISTENCE 24 (1) 23 0 23 0 23 2 23 0 OTHER EMPLOYEE COSTS 229 0 0 0 0 0 (106) 0 (106) 0 PENSION INCREASES 772 0 1,114 0 1,180 (66) 1,114 496 1,180 (66) EMPLOYEE COSTS 94,276 1,194 94,393 1,240 95,250 1,425 96,530 50,751 94,732 1,798 PROPERTY COSTS RATES 1,007 (1) 1,006 0 1,046 0 1,046 990 1,046 0 SCOTTISH WATER - UNMETERED CHARGES 325 0 325 0 325 0 325 3 315 10 SCOTTISH WATER - METERED CHARGES 166 (11) 167 (11) 166 (10) 155 110 175 (20) RENT 196 1 195 1 196 0 196 35 196 0 SERVICE CHARGE 42 0 42 0 42 0 42 17 42 0 FACTORING CHARGES 16 0 16 0 16 0 16 21 16 0 PROPERTY INSURANCE 288 0 288 0 288 0 288 8 288 0 SECURITY COSTS 39 5 43 1 43 1 44 45 43 1 GROUND MAINTENANCE 8 0 8 0 8 0 8 6 8 0 GROUNDS MAINTENANCE ADDITIONAL WORKS 0 0 0 0 0 0 0 27 0 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 21 (11) 20 (10) 20 (10) 10 20 20 (10) LIFE CYCLE MAINTENANCE 10 (10) 10 (10) 10 (10) 0 5 10 (10) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 23 7 24 7 24 7 31 67 24 7 SOLID FUEL HEATING MAINTENANCE 0 0 0 0 0 0 0 2 0 0 ASBESTOS 0 0 0 0 0 0 0 2 0 0 ELECTRICITY - CONTRACT 5,803 (14) 5,803 (14) 5,803 (14) 5,789 2,045 5,804 (15) GAS 865 0 865 0 865 0 865 863 865 0 HEATING OIL 14 0 14 0 14 0 14 1 14 0 SOLID FUEL 0 0 0 0 0 0 0 0 0 0 JANITORIAL SUPPLIES 1 0 1 0 1 0 1 0 1 0 CLEANING CONTRACT 20 0 20 0 20 0 20 15 20 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 475 (46) 475 (47) 475 (56) 419 373 475 (56) HEALTH & HYGIENE MATERIALS 25 0 25 0 25 0 25 51 25 0 PEST CONTROL 0 0 0 0 0 0 0 0 0 0 REFUSE UPLIFT 404 0 404 1 404 1 414 238 413 1 OTHER PROPERTY COSTS 27 0 32 0 32 0 32 8 32 0 OFFICE ACCOMODATION FACILITIES 0 0 0 0 0 0 0 0 0 0 PROPERTY COSTS 9,775 (80) 9,783 (82) 9,823 (91) 9,740 4,951 9,832 (92) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 685 (133) 685 (133) 686 (132) 554 404 676 (122) COMPUTER EQUIPMENT MAINTENANCE 46 0 46 0 46 0 46 4 46 0 I.T. EQUIPMENT MAINT-CONTRACT 220 (20) 217 (16) 216 5 221 66 216 5 I.T. ELECTRONIC MESSAGING 3 0 3 0 3 0 3 0 3 0 EQUIPMENT, APPARATUS AND TOOLS 877 1 878 0 951 0 951 489 952 (1) SMALL TOOLS 107 0 107 0 107 0 107 9 107 0 FURNITURE - OFFICE 0 0 0 0 0 0 0 3 0 0 FURNITURE - GENERAL 3 0 3 0 3 0 3 0 3 0 FURNISHINGS (INCL. CROCKERY & LINEN) 110 0 110 0 110 0 110 28 110 0 MATERIALS 7,298 (56) 7,431 (68) 7,451 (77) 7,429 3,063 7,507 (78) STOCK/STORE ISSUES 0 0 0 0 0 0 0 523 0 0 MATERIALS, APPARATUS AND EQUIPMENT 9 0 9 0 9 0 9 8 9 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 2 0 2 0 2 25 2 0 TV LICENCES 0 0 0 0 0 0 0 1 0 0 FOOD PURCHASES 4,643 0 4,646 0 4,646 0 5,162 3,169 5,384 (222) BEVERAGES 0 0 0 0 0 0 0 5 0 0 SCHOOL MILK 50 0 50 0 50 0 50 2 50 0 NURSERY MILK 108 0 108 0 108 0 108 22 108 0 NURSERY FRUIT/VEG 129 0 129 0 129 0 129 22 129 0 RECHARGES OF DIRECT FOOD COSTS 68 0 68 0 68 0 68 (5) 68 0 OPENING STOCK 0 0 0 0 0 0 0 1,488 0 0 CLOSING STOCK 0 0 0 0 0 0 0 (1,520) 0 0 PROTECTIVE CLOTHING & UNIFORMS 216 (9) 213 (4) 213 (4) 208 167 213 (5) LAUNDRY COSTS 10 0 10 0 10 0 10 8 10 0 OTHER SUPPLIES AND SERVICES 1,460 (7) 1,456 (3) 1,455 (3) 1,451 130 1,467 (16) CATERING - CONTRACT 0 0 0 0 0 0 0 1 0 0 CATERING - EXTERNAL 0 0 0 0 0 0 0 4 0 0 MAJOR SUPPLY OF ELECTRICAL POWER 2,498 0 2,498 0 2,498 0 2,498 578 2,498 0 OUTSOURCED MAIL 0 0 0 0 0 0 0 4 0 0 DELIVERY CHARGE 1 0 1 0 1 0 1 1 1 0 SUPPLIES AND SERVICES 18,543 (224) 18,670 (224) 18,762 (211) 19,120 8,699 19,559 (439) 50
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South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Period 7 Period 7 Revised Period 8 Period 8 Period 8 Community & Enterprise Resources Summary Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 0 0 0 0 0 0 (3,815) 0 0 PURCHASE OF PLANT 41 22 41 22 41 22 63 4 41 22 FLEET SERVICES - DRIVERS 68 (7) 68 (7) 68 (7) 61 0 68 (7) FLEET SERVICES - FUEL 2,997 1 2,998 0 2,998 0 2,998 2,299 2,998 0 FLEET SERVICES - VEHICLE HIRE 1,729 0 1,729 0 1,729 0 1,729 498 1,729 0 POOL CAR CHARGES - RENTAL 75 (11) 73 (11) 74 (12) 62 35 74 (12) POOL CAR CHARGES - FUEL 18 4 18 4 18 4 22 0 18 4 POOL CAR CHARGES - ADDITIONAL COSTS 5 2 5 2 5 2 7 0 5 2 TYRES 0 0 0 0 0 0 0 1 0 0 OTHER TRANSPORT COSTS 71 7 71 7 71 7 78 65 71 7 TRANSPORT INSURANCE 92 0 93 0 93 0 93 0 93 0 LICENCES 491 0 491 0 491 0 491 273 491 0 FLEET SERVICES - REPAIRS 1,917 0 1,917 0 2,007 (90) 2,117 1,863 2,206 (89) PLANT SERVICES 19 0 19 0 19 0 19 1 19 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 4,449 (153) 4,452 (156) 4,453 (157) 4,296 2,771 4,453 (157) FLEET SERVICE CHARGES - PLANT MAINTENANCE 235 34 235 34 235 34 269 159 235 34 FLEET SERVICE CHARGES - ASSET MODIFICATION 61 10 61 10 61 10 71 61 61 10 FLEET SERVICE CHARGES - LEASING 5,190 (125) 5,192 (128) 5,192 (128) 5,064 2,590 5,192 (128) FLEET SERVICE CHARGES - HIRED VEHICLES 1,207 (110) 1,204 (108) 1,264 (108) 1,156 415 1,265 (109) FLEET SERVICE CHARGES - CONTRACT HIRE 12 0 12 0 12 0 12 165 12 0 FLEET SERVICE CHARGES - ROAD FUND LICENCE 210 8 210 8 210 8 218 115 210 8 FLEET SERVICE CHARGES - FUEL 3,136 25 3,137 24 3,152 26 3,178 1,522 3,152 26 FLEET SERVICE CHARGES - DRIVERS 52 0 52 0 52 0 52 0 52 0 HIRE OF EXTERNAL VEHICLES 65 3 60 8 60 8 68 0 60 8 HIRE OF EXTERNAL PLANT 337 (9) 337 (9) 337 (9) 328 218 337 (9) HIRE OF SKIPS 20 (3) 20 (3) 20 (3) 17 28 20 (3) STORAGE 0 0 0 0 0 0 0 2 0 0 EXTERNAL TRANSPORT CONTRACT 0 0 0 0 0 0 0 19 0 0 PUPIL TRANSPORT - SPECIAL EDUCATION 0 0 0 0 0 0 0 (109) 0 0 PUPIL TRANSPORT - OTHER 125 0 126 0 126 0 126 103 126 0 TRANSPORT AND PLANT 22,622 (302) 22,621 (303) 22,788 (393) 22,595 9,283 22,988 (393) ADMINISTRATION PRINTING AND STATIONERY 131 (6) 131 (3) 134 (6) 138 76 141 (3) TELEPHONES 93 15 100 7 101 6 105 28 109 (4) MOBILE PHONES 70 0 70 0 70 0 70 0 70 0 ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 0 8 0 8 0 8 0 8 0 ADVERTISING - OTHER 75 (1) 75 0 75 0 75 54 75 0 POSTAGES/COURIERS 39 (6) 36 (3) 36 (3) 33 26 36 (3) MEMBERSHIP FEES/SUBSCRIPTIONS 31 23 26 23 34 15 49 38 26 23 INSURANCE 261 (1) 261 (1) 260 0 260 0 260 0 MEDICAL COSTS 21 (15) 21 (14) 21 (14) 7 24 21 (14) LEGAL EXPENSES 2 0 2 0 18 (16) 2 35 18 (16) HOSPITALITY / CIVIC RECOGNITION 3 0 3 0 3 0 3 8 3 0 INTERNET AGENCY FEES 23 0 23 0 23 0 23 19 23 0 SECURITY UPLIFT FEES 26 0 26 0 26 0 26 9 26 0 OTHER ADMIN COSTS 4 0 4 0 4 0 4 3 4 0 TRAINING 3 0 3 0 3 0 3 3 3 0 ADMINISTRATION 790 9 789 9 816 (18) 806 323 823 (17) PAYMENT TO OTHER BODIES JOINT COMMITTEES - GENERAL 0 0 0 0 0 0 0 17 0 0 SPTE: ANNUAL BUS SUBSIDY 1,891 0 1,891 0 1,891 0 1,891 2,630 1,891 0 SPTE: BUS OTHER 258 0 258 0 258 0 258 0 258 0 SPTE: FERRIES 29 0 29 0 29 0 29 0 29 0 SPTE: UNDERGROUND 1,318 0 1,318 0 1,318 0 1,318 0 1,318 0 SPTE: OTHER 1,727 0 1,727 0 1,727 0 1,727 0 1,727 0 SPTE: MAINTENANCE OF BUS SHELTERS AND STOPS 131 0 131 0 131 0 131 88 131 0 MANAGEMENT AND TECHNOLOGY 0 0 0 0 0 0 0 0 0 0 YOUTH EMPLOYMENT TRAINING 0 0 0 0 0 0 0 0 0 0 OTHER LOCAL AUTHORITIES 55 20 55 20 55 20 245 207 225 20 GRANTS TO VOLUNTARY ORGANISATIONS 22 0 22 0 22 0 22 0 22 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 39 0 39 0 39 0 39 0 39 0 PAYMENTS TO OTHER BODIES 10,101 0 10,233 (12) 10,233 (12) 10,236 4,260 10,248 (12) EXTERNAL AUDIT FEES 3 0 3 0 3 0 3 2 3 0 ACTIVITIES PROGRAMME 70 0 70 0 70 0 70 40 70 0 COUNSELLING 5 0 5 0 5 0 5 1 5 0 PRIVATE INDIVIDUALS - GENERAL 607 0 607 0 607 0 607 0 607 0 PAYMENT TO OTHER BODIES 16,256 20 16,388 8 16,388 8 16,581 7,245 16,573 8 PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 285 0 286 0 285 0 135 54 135 0 PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 0 302 0 302 0 302 16 302 0 PAYMENT TO PRIVATE CONTRACTOR 37,701 (36) 37,699 (35) 37,852 (137) 37,738 23,857 37,875 (137) PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 0 0 0 0 0 0 0 13 0 0 PAYMENT TO CONTRACTORS 38,288 (36) 38,287 (35) 38,439 (137) 38,175 23,940 38,312 (137) TRANSFER PAYMENTS CONCESSIONARY FARES 617 0 617 0 617 0 617 459 617 0 TRANSFER PAYMENTS 617 0 617 0 617 0 617 459 617 0 51
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South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Period 7 Period 7 Revised Period 8 Period 8 Period 8 Community & Enterprise Resources Summary Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) FINANCING CHARGES DEPRECIATION-CAP CHARGES 0 0 0 0 0 0 0 0 0 0 LEASING CHARGES - OPERATIONAL 0 0 0 0 0 0 0 1 0 0 I.T. EQUIPMENT LEASING-CONTRACT 214 (17) 215 (17) 214 (17) 197 9 214 (17) FINANCING CHARGES 214 (17) 215 (17) 214 (17) 197 10 214 (17) TOTAL EXPENDITURE 201,381 564 201,763 596 203,097 566 204,361 105,661 203,650 711 INCOME MILK SUBSIDIES FROM THE E.U. (37) 0 (37) 0 (37) 0 (37) (2) (37) 0 CONTRIBUTIONS FROM DEVELOPENT 0 0 0 0 0 0 0 (35) 0 0 CONTRIBUTIONS FROM OTHER BODIES (12,814) 0 (12,951) 0 (12,951) 0 (13,218) (2,669) (13,218) 0 ERDF GRANT 0 0 0 0 0 0 0 (554) 0 0 SALES - GENERAL (4,247) 0 (4,226) (21) (4,266) (20) (4,802) (3,259) (4,682) (120) SALES - DEPARTMENTS OF THE AUTHORITY (126) 0 (126) 0 (126) 0 (126) (83) (126) 0 FEES AND CHARGES - GENERAL (9,592) (569) (9,600) (549) (9,552) (535) (10,108) (5,385) (9,528) (580) FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (6,995) 166 (6,845) 136 (6,867) 135 (6,732) (2,694) (6,867) 135 RENTAL INCOME (18) 0 (18) 0 (48) 0 (48) (3) (48) 0 FLEET SERVICES (12,553) 0 (12,553) 0 (12,584) 30 (12,754) (7,097) (12,784) 30 OTHER INCOME (1,521) 14 (1,649) 12 (1,627) (1) (1,288) (951) (1,288) 0 RECOVERY FROM CAPITAL (1,333) 0 (1,333) 0 (1,333) 0 (1,333) (264) (1,333) 0 RECHARGES - DEPARTMENTS OF THE AUTHORITY (27,552) (175) (27,555) (174) (27,536) (175) (27,710) (13,287) (27,534) (176) TOTAL INCOME (76,788) (564) (76,893) (596) (76,927) (566) (78,156) (36,283) (77,445) (711) NET EXPENDITURE 124,593 0 124,870 0 126,170 0 126,205 69,378 126,205 0 52
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Appendix B South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 1 November 2024 (No.8) Education Resources Committee Revised Annual Projected Projected Outturn % Note Year to Date Budget Outturn Variance Actual Service Departments :- £m £m £m £m Education 463.729 463.729 0.000 0.00% 281.714 Total Education Resources 463.729 463.729 0.000 0.00% 281.714 5 53
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Education Resources Variance Analysis 2024/25 (Period 8) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 435k under Teachers Basic / Superannuation / National Insurance - (1,015k) over APT&C Basic / Superannuation / National Insurance - 1,450k under Schools - (1,015k) over Early Years - 1,450k under The projected overspend relates to the increased use of supply teachers for absence cover. The projected underspend mainly relates to Early Years posts and is the result of staff turnover. Property Costs (205k) over Cleaning & Janitorial Supplies - (205k) over Schools - (205k) over The overspend is due to the rising costs of cleaning and janitorial supplies in schools due to inflation. Supplies and Services (280k) over Aids for Clients – (72k) over Materials, Apparatus and Equipment – (208k) over Schools - (72k) over Schools - (208k) over This overspend is due to the increased demand and cost for new equipment required by children in school with complex physical needs. The overspend is due to the additional cost of per capita expenditure reflecting the growth in pupil numbers. Transport and Plant (2,313k) over Pupil Transport - Strathclyde Passenger Transport - (2,313k) over Schools - (2,313k) over This is a demand led service and reflects the volume of children requiring mainstream transport to school and increased costs. 54
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Subjective Head Variance Subjective line Service / amount Explanation Administration Costs 45k under Conferences - 50k under Early Years - 50k under The underspend relates to expenditure on Early Years’ funded provider meetings being lower than anticipated. Payments to Other Bodies (708k) over Payments to Other Bodies - 800k under Independent School Places - (1,493k) over Early Years - 800k under Schools - (1,493k) 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 and is due to both an increase in the number of places and the cost of placements. Payment to Contractors 255k under Payment to Private Contractor - 255k under Non schools - 255k under The projected underspend relates to the timing of savings associated with the renewal of the insurance arrangements within the contract this year. Transfer Payments 220k under Footwear and Clothing Grants - 220k under Schools - 220k under This projected underspend reflects lower than anticipated expenditure on footwear and clothing grants during the financial year, reflecting current demand. 55
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Subjective Head Variance Subjective line Service / amount Explanation Income 2,551k over recovered Fees and Charges - Other Local Authorities - 800k over recovered Early Years Fees - 1,751k over recovered Schools - 800k over recovered Early Years - 1,751k 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. 56
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South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Period 7 Period 7 Revised Period 8 Period 8 Period 8 Education Resource - Total Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) EMPLOYEE COSTS TEACHERS BASIC 181,600 (1,015) 181,593 (1,015) 183,678 (741) 183,198 108,568 183,939 (741) TEACHERS SUPERANNUATION 41,344 0 41,344 0 42,049 (193) 41,841 27,789 42,034 (193) TEACHERS NI 18,885 0 18,885 0 19,174 (81) 19,088 12,063 19,169 (81) APT&C BASIC 67,740 1,450 67,768 1,450 68,993 1,450 70,577 39,329 69,268 1,309 APT&C OVERTIME 0 0 0 0 0 0 0 54 0 0 APT&C SUPERANNUATION 4,463 0 4,463 0 4,542 0 4,548 2,519 4,496 52 APT&C NIC 4,927 0 4,927 0 5,028 0 5,035 3,091 4,946 89 CARE STAFF - APT&C BASIC 0 0 0 0 0 0 0 75 0 0 CARE STAFF - APT&C SUPERANNUATION 0 0 0 0 0 0 0 4 0 0 CARE STAFF - APT&C NIC 0 0 0 0 0 0 0 6 0 0 MANUAL BASIC 0 0 0 0 0 0 0 32 0 0 MANUAL SUPERANNUATION 0 0 0 0 0 0 0 2 0 0 MANUAL NIC 0 0 0 0 0 0 0 3 0 0 SESSIONAL WORK 0 0 0 0 0 0 0 4 0 0 TRAVEL AND SUBSISTANCE 0 0 0 0 0 0 0 2 0 0 PENSION INCREASES 434 0 434 0 434 0 434 186 434 0 PREMATURE RETIRALS 5,041 0 5,041 0 5,041 0 5,041 2,181 5,041 0 EMPLOYEE COSTS 324,434 435 324,455 435 328,939 435 329,762 195,908 329,327 435 PROPERTY COSTS RATES 17,898 0 17,898 0 19,102 0 18,957 18,917 18,957 0 SCOTTISH WATER - METERED (DRAINAGE) CHARGES 1,385 0 1,385 0 1,385 0 1,385 611 1,385 0 SCOTTISH WATER - METERED CHARGES 782 0 782 0 782 0 782 396 782 0 RENT 266 0 266 0 266 0 266 162 266 0 SERVICE CHARGE 40 0 40 0 40 0 40 30 40 0 PROPERTY INSURANCE 480 0 480 0 480 0 480 20 480 0 SECURITY COSTS 68 0 66 0 68 0 68 39 68 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 62 0 62 0 61 0 62 28 62 0 LIFE CYCLE MAINTENANCE 0 0 0 0 2 0 2 2 2 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 20 0 27 0 45 0 45 45 45 0 ADAPTIONS - INTERNAL CONTRACTORS 50 0 84 0 57 0 91 43 91 0 ELECTRICITY - CONTRACT 8,691 0 8,691 0 8,691 0 8,691 3,835 8,691 0 GAS 4,073 0 4,072 0 4,072 0 4,072 1,209 4,072 0 HEATING OIL 164 0 164 0 164 0 164 41 164 0 SOLID FUEL 171 0 171 0 170 0 170 149 170 0 FIXTURE & FITTINGS 0 0 0 0 1 0 0 0 0 0 JANITOR SERVICE 154 0 155 0 136 0 106 84 106 0 CLEANING CONTRACT 825 0 740 0 754 0 754 201 754 0 CLEANING OUTWITH CONTRACT 8 0 8 0 8 0 8 0 8 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 385 (20) 337 (20) 556 (205) 421 324 626 (205) HEALTH & HYGIENE MATERIALS 45 0 45 0 46 0 46 2 46 0 AKINDOAK CLEANING 6 0 5 0 5 0 4 0 4 0 REFUSE UPLIFT 16 0 17 0 17 0 17 16 17 0 REMOVAL & STORAGE COSTS 0 0 0 0 1 0 1 1 1 0 OTHER PROPERTY COSTS 161 0 157 0 116 0 116 1 116 0 OFFICE ACCOM-FACILITIES MANAGEMENT 4 0 4 0 0 0 0 0 0 0 ACCOMMODATION RECHARGE TO USERS 882 0 882 0 882 0 882 0 882 0 PROPERTY COSTS 36,636 (20) 36,538 (20) 37,907 (205) 37,630 26,156 37,835 (205) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 91 0 76 0 136 0 156 153 156 0 COMPUTER EQUIPMENT RENTAL 1 0 1 0 0 0 1 0 1 0 I.T. EQUIPMENT MAINT-CONTRACT 2,698 0 2,748 0 2,797 0 2,932 1,947 2,932 0 I.T. ELECTRONIC MESSAGING 0 0 29 0 6 0 6 6 6 0 EQUIPMENT, APPARATUS AND TOOLS 47 0 38 0 41 0 39 18 39 0 SMALL TOOLS 0 0 0 0 1 0 1 1 1 0 AIDS FOR CLIENTS 135 (18) 135 (18) 189 (72) 117 101 189 (72) ADAPTATIONS FOR CLIENTS 0 0 4 0 30 0 34 34 34 0 SUPPLIES FOR CLIENTS 0 0 1 0 4 0 6 6 6 0 FURNITURE - OFFICE 1 0 1 0 7 0 5 5 5 0 FURNITURE - GENERAL 91 0 76 0 62 0 61 25 61 0 FURNISHINGS (INCL. CROCKERY & LINEN) 0 0 6 0 11 0 12 12 12 0 MATERIALS 0 0 4 0 8 0 9 9 9 0 MATERIALS, APPARATUS AND EQUIPMENT 1,653 (25) 1,330 (25) 1,743 (208) 1,474 533 1,682 (208) PUPIL EQUITY FUNDING 7,694 0 7,606 0 4,066 0 3,719 3 3,719 0 SAC FUNDING 0 0 0 0 49 0 49 0 49 0 LIBRARY/RESOURCE CENTREMATERIALS 82 0 77 0 68 0 73 35 73 0 AUDIO VISUAL 0 0 0 0 (3) 0 1 1 1 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 8 0 12 0 16 0 18 18 18 0 TV LICENCES - EDUCATION 23 0 24 0 24 0 24 2 24 0 FOODSTUFFS - GENERAL 0 0 0 0 1 0 1 1 1 0 PROVISIONS 0 0 39 0 39 0 35 35 35 0 FOOD PURCHASES 3 0 6 0 17 0 21 21 21 0 BEVERAGES 1 0 1 0 3 0 3 3 3 0 SCHOOL MILK 1 0 8 0 13 0 15 15 15 0 NURSERY MILK 17 0 60 0 60 0 102 42 102 0 NURSERY FRUIT/VEG 32 0 100 0 100 0 174 74 174 0 RECHARGE OF DIRECT FOOD COSTS 0 0 2 0 4 0 5 5 5 0 PROTECTIVE CLOTHING & UNIFORMS 11 0 16 0 23 0 24 20 24 0 LAUNDRY COSTS 1 0 1 0 3 0 3 2 3 0 OTHER SUPPLIES AND SERVICES 23 0 23 0 24 0 24 (6) 24 0 HEALTH AND SAFETY 134 0 134 0 133 0 134 74 134 0 CATERING - CONTRACT 2,740 0 2,819 0 2,828 0 2,709 176 2,709 0 CATERING - OUTWITH CONTRACT 8 0 7 0 7 0 6 1 6 0 CATERING - EXTERNAL 0 0 3 0 6 0 6 6 6 0 ARTIST FEES / PERFORMING ARTS / ENTERTA 0 0 0 0 0 0 1 1 1 0 DELIVERY CHARGE 0 0 3 0 3 0 4 4 4 0 SUPPLIES AND SERVICES 15,495 (43) 15,390 (43) 12,519 (280) 12,004 3,383 12,284 (280) 57
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South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Period 7 Period 7 Revised Period 8 Period 8 Period 8 Education Resource - Total Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) TRANSPORT AND PLANT POOL CAR CHARGES-RENTAL 0 0 4 0 4 0 4 4 4 0 OTHER TRANSPORT COSTS 2 0 2 0 2 0 2 1 2 0 INSURANCE 3 0 3 0 3 0 3 0 3 0 FLEET SERVICES - REPAIRS 0 0 0 0 1 0 1 1 1 0 FLEET SERVICE CHARGES 1,587 0 1,970 0 2,074 0 2,027 423 2,027 0 HIRE OF EXTERNAL VEHICLES 10 0 129 0 94 0 151 151 151 0 HIRE OF SKIPS 0 0 4 0 7 0 8 8 8 0 EXTERNAL TRANSPORT CONTRACT 0 0 4 0 7 0 8 8 8 0 PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 5,675 0 7,075 0 7,074 0 7,075 3,219 7,075 0 PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 10,181 (4,098) 10,648 (4,098) 10,948 (2,313) 8,635 8,158 10,948 (2,313) PUPIL TRANSPORT - OTHER 132 0 133 0 149 0 149 100 149 0 TAXI CHARGES - AD HOC 0 0 0 0 1 0 1 1 1 0 TRANSPORT AND PLANT 17,590 (4,098) 19,972 (4,098) 20,364 (2,313) 18,064 12,074 20,377 (2,313) ADMINISTRATION PRINTING AND STATIONERY 349 0 386 0 411 0 435 315 435 0 TELEPHONES 237 0 234 0 228 0 225 141 225 0 MOBILE PHONES 7 0 7 0 8 0 8 0 8 0 ADVERTISING - OTHER 11 0 11 0 11 0 11 0 11 0 POSTAGES/COURIERS 72 0 69 0 69 0 68 24 68 0 MEMBERSHIP FEES/SUBSCRIPTIONS 80 0 79 0 116 0 150 150 150 0 INSURANCE 76 0 76 0 76 0 76 0 76 0 MEDICAL COSTS 11 0 12 0 16 0 25 21 25 0 LEGAL EXPENSES 1 0 1 0 6 (5) 0 6 5 (5) SECURITY UPLIFT FEES 3 0 4 0 4 0 5 5 5 0 OTHER ADMIN COSTS 2 0 2 0 2 0 2 0 2 0 CONFERENCES - MEMBERS (incl associated 4 0 5 0 5 0 5 5 5 0 CONFERENCES - OFFICIALS (incl associated costs) 0 53 0 53 53 0 52 0 2 50 TRAINING 198 0 182 0 266 50 375 330 375 0 TRAINING - TEACHERS 0 0 0 0 1 0 1 1 1 0 ADMINISTRATION 1,051 53 1,068 53 1,272 45 1,438 998 1,393 45 PAYMENT TO OTHER BODIES OTHER LOCAL AUTHORITIES 1,446 (15) 1,447 (15) 1,447 (15) 1,432 455 1,447 (15) SCOTTISH QUALIFICATIONS AUTHORITY 1,563 0 1,570 0 1,570 0 1,570 1,570 1,570 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 0 0 0 0 1 0 16 16 16 0 PAYMENTS TO OTHER BODIES 18,732 1,100 19,235 1,100 19,622 800 20,583 12,143 19,783 800 INDEPENDENT SCHOOL PLACES 3,725 0 5,817 (350) 6,960 (1,493) 5,467 3,466 6,960 (1,493) CONTRACT SPEECH THERAPY 678 0 678 0 678 0 678 116 678 0 SCHOOL ACTIVITIES 99 0 116 0 184 0 198 149 198 0 RESEARCH GRANTS - EDUCATION 20 0 47 0 45 0 45 45 45 0 PARENT COUNCILS (PREV.SCHOOL BOARDS) 28 0 28 0 27 0 28 8 28 0 P.E. FACILITIES 104 0 90 0 76 0 69 3 69 0 ACTIVITIES PROGRAMME 1 0 41 0 154 0 165 165 165 0 COUNSELLING 1,228 0 1,228 0 1,712 0 1,722 602 1,722 0 COPYRIGHT AGREEMENT 27 0 154 0 154 0 154 154 154 0 VAT FREE EXCURSIONS - EDUCATION 0 0 17 0 57 0 21 21 21 0 PRIVATE INDIVIDUALS - GENERAL 0 0 9 0 11 0 13 13 13 0 PAYMENT TO OTHER BODIES 27,651 1,085 30,477 735 32,698 (708) 32,161 18,926 32,869 (708) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 46,332 0 46,069 255 46,217 255 46,472 26,188 46,217 255 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 0 0 8 0 5 0 5 0 5 0 PAYMENT TO CONTRACTORS 46,332 0 46,077 255 46,222 255 46,477 26,188 46,222 255 TRANSFER PAYMENTS RENT REBATES 0 0 0 0 338 0 400 400 400 0 FOOTWEAR & CLOTHING GRANTS 2,023 250 2,023 250 2,053 220 2,273 1,857 2,053 220 WORK EXPERIENCE 20 0 17 0 13 0 13 0 13 0 CONCESSIONARY FARES TRANSFER PAYMENTS 2,043 250 2,040 250 2,404 220 2,686 2,257 2,466 220 FINANCING CHARGES LEASING CHARGES - OPERATIONAL 3 0 3 0 3 0 3 0 3 0 I.T. EQUIPMENT LEASING - CONTRACT 387 0 390 0 409 0 404 132 404 0 FINANCING CHARGES 390 0 393 0 412 0 407 132 407 0 TOTAL EXPENDITURE 471,622 (2,338) 476,410 (2,433) 482,737 (2,551) 480,629 286,022 483,180 (2,551) INCOME GOVERNMENT GRANT - GAELIC EDUCATION (170) 0 (170) 0 (170) 0 (170) (85) (170) 0 GOVERNMENT GRANTS - OTHER EDUCATION GRANTS (8,988) 0 (10,017) 0 (12,214) 0 (12,276) (1,380) (12,276) 0 CONTRIBUTIONS FROM OTHER BODIES (1,185) 0 (1,282) 0 (1,932) 0 (2,314) (1,447) (2,314) 0 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (1,570) 800 (1,570) 800 (1,570) 800 (769) 0 (1,569) 800 PLAYGROUP ACCOMMODATION CHARGE (10) 0 (10) 0 (10) 0 (10) (23) (10) 0 EARLY YEARS FEES (1,973) 1,538 (2,068) 1,633 (2,186) 1,751 (435) (1,348) (2,186) 1,751 RENTAL INCOME (20) 0 (20) 0 (20) 0 (20) (9) (20) 0 COURSE FEES (35) 0 (35) 0 0 0 0 0 0 0 OTHER INCOME (24) 0 (24) 0 (24) 0 (24) (16) (24) 0 ACCOMMODATION INCOME FROM USERS (882) 0 (882) 0 (882) 0 (882) 0 (882) 0 INCOME (14,857) 2,338 (16,078) 2,433 (19,008) 2,551 (16,900) (4,308) (19,451) 2,551 NET EXPENDITURE 456,765 0 460,332 0 463,729 0 463,729 281,714 463,729 0 58
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Appendix C South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 1 November 2024 (No.8) 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 1.851 1.884 (0.033) (1.78%) 1.870 Finance Services - Transactions 17.684 17.699 (0.015) (0.08%) 11.162 Audit and Compliance Services 0.318 0.304 0.014 4.40% 0.313 Information Technology Services 6.852 6.852 0.000 0.00% 9.680 Communications and Strategy Services 2.584 2.505 0.079 3.06% 1.679 Administration and Licensing Services 4.048 4.059 (0.011) (0.27%) 2.678 Personnel Services 6.238 6.272 (0.034) (0.55%) 3.995 Total Finance and Corporate Resources 39.575 39.575 (0.000) 0.00% 31.377 5 59
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Finance and Corporate Resources Variance Analysis 2024/25 (Period 8) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (288k) over APT&C Basic, Superannuation, NI – (348k) over Finance Services (Strategy) – (52k) over The projected overspend is due to lower than budgeted turnover during the year. Finance Services (Transactions) – (63k) over IT Services – (41k) over Admin, Legal and Licensing – (213k) over The projected overspend is due to lower than budgeted turnover during the year. The overspend is offset by an over-recovery of income within Licensing. Property Costs (20k) over Security Costs – (20k) over Finance Services (Transactions) – (20k) over The projected overspend reflects higher than budgeted costs for security services. Supplies and Services (181k) over Computer Equipment Purchase – (203k) over IT Services – (98k) over The projected overspend is due to greater than budgeted IT costs. Finance Services (Transactions) – (101k) over The projected overspend reflects two contract renewals for Civica ICON and Civica Financials. 60
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Subjective Head Variance Subjective line Service / amount Explanation Administration Costs (25k) over Telephones – 139k under IT Services – 130k under The projected underspend related to lower than anticipated costs for telephones. Mobile Phones – (71k) over IT Services – (71k) over The projected overspend reflects the increased costs of IT services, which is offset by an over-recovery of income. Postages/Couriers – (117k) over Finance Services (Transactions) – (111k) over The projected overspend in Administration Costs is due to higher than budgeted postage costs for Council Tax billing. Payments to Other Bodies 64k under Payments to Other Bodies – 64k under Personnel – 64k under The projected underspend relates to lower than anticipated tribunal costs in the financial year. Financing Charges (26k) over IT Equipment Leasing Contract – (26k) over Personnel – (31k) over The projected overspend in Financing Charges is due to higher than budgeted IT leasing charges. Income 469k over recovered Statutory Additions – Cost of Collections – 220k over recovered Finance Services (Transactions) – 220k over recovered The over-recovery of income relates to Non-Domestic Rates and an increase in the value of cases passing to summary warrant. 61
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Fees and Charges – General – 420k over recovered Finance Services – Strategy – 20k over recovered The over-recovery of income is due to higher than budgeted charge to Funds, which are driven by costs of employees and overheads. Admin, Legal and Licensing – 162k over recovered The over-recovery of income is due to higher than budgeted income related to Landlord Registration applications. Finance Services (Transactions) – 222k over recovered The over-recovery reflects additional commission received from Scottish Water for the collection of water and sewerage. Other Income – (178k) under recovered Personnel – (54k) under recovered The under-recovery of income mainly relates to lower than budgeted income from payroll settlements. IT Services – 82k over recovered The over-recovery of income reflects the increased recharges of IT spend to Resources and is offset by overspends in Administration Costs (above). 62
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Subjective Head Variance Subjective line Service / amount Explanation Finance Services (Transactions) – (206k) under recovered The under-recovery reflects lower than budgeted income for Housing Benefit overpayments as a result of the migration from legacy benefits to universal credit for working age. * The underlined variances represent new variances since the last report. 63
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South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Period 7 Period 7 Revised Period 8 Period 8 Period 8 Finance & Corporate Resources - Total Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) EMPLOYEE COSTS TEACHERS OVERTIME 0 0 0 0 1 (1) 0 1 1 (1) APT & C BASIC 26,457 86 26,455 107 27,452 (528) 26,738 15,172 27,135 (397) APT & C OVERTIME 100 0 96 4 78 50 128 146 100 28 APT & C SUPERANNUATION 1,824 44 1,786 107 1,628 253 1,835 827 1,681 154 APT & C NIC 2,611 (15) 2,725 (147) 2,722 (126) 2,594 1,513 2,684 (90) TRAVEL AND SUBSISTANCE 0 0 0 0 0 0 0 1 0 0 OTHER EMPLOYEE COSTS 39 0 77 (38) (445) 30 (104) 0 (134) 30 PENSION INCREASES 984 0 963 21 983 1 985 414 997 (12) ADDITIONAL PENSION COSTS EMPLOYEE COSTS 32,015 115 32,102 54 32,419 (321) 32,176 18,074 32,464 (288) PROPERTY COSTS RATES 0 0 0 0 0 0 0 18 0 0 RENT 5 0 5 0 5 0 5 2 5 0 SECURITY COSTS 121 0 121 0 141 (20) 121 75 141 (20) REPAIRS & MAINTENANCE - INTERNAL CONTRATOR 0 0 0 0 0 0 0 1 0 0 FIXTURE & FITTINGS 1,557 0 1,557 0 1,707 0 1,707 878 1,707 0 HEALTH & HYGIENE MATERIALS 0 0 0 0 0 0 0 1 0 0 OTHER PROPERTY COSTS 2,183 0 2,183 0 2,584 (1) 2,583 0 2,583 0 PROPERTY COSTS 3,866 0 3,866 0 4,437 (21) 4,416 975 4,436 (20) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 4,220 0 4,075 (42) 4,492 (239) 4,261 3,226 4,464 (203) COMPUTER EQUIPMENT MAINTENANCE 2,078 (30) 2,048 0 2,036 5 2,041 2,404 2,036 5 I.T. EQUIPMENT MAINT - CONTRACT 594 0 594 0 595 (2) 592 373 593 (1) I.T. ELECTRONIC MESSAGING 41 0 41 0 25 11 36 0 25 11 EQUIPMENT, APPARATUS AND TOOLS (46) 0 154 0 151 0 151 58 151 0 SUPPLIES FOR CLIENTS 219 0 219 0 219 0 219 65 219 0 FURNITURE - OFFICE 1 0 1 0 3 (2) 1 1 3 (2) MATERIALS 112 0 112 0 112 0 112 54 112 0 MATERIALS, APPARATUS AND EQUIPMENT 2 0 2 0 2 0 2 3 3 (1) PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 4 0 4 0 3 0 3 0 3 0 FOODSTUFFS - GENERAL 24 0 24 0 28 (4) 24 2 28 (4) PROTECTIVE CLOTHING & UNIFORMS 2 0 2 0 1 1 2 0 1 1 OTHER SUPPLIES AND SERVICES 37 0 37 0 113 9 120 55 111 9 HEALTH AND SAFETY 0 0 0 0 1 (1) 0 56 1 (1) CATERING - OUTWITH CONTRACT 6 0 6 0 1 5 6 (1) 1 5 OUTSOURCED MAIL 175 0 175 0 174 0 174 100 174 0 SUPPLIES AND SERVICES 7,469 (30) 7,494 (42) 7,956 (217) 7,744 6,396 7,925 (181) TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 0 0 0 0 0 0 1 0 0 POOL CAR CHARGES - RENTAL 17 0 17 0 10 5 15 0 8 7 POOL CAR CHARGES - FUEL 3 0 3 0 3 0 3 0 3 0 POOL CAR CHARGES - ADDITIONAL COSTS 0 0 0 0 0 0 0 0 0 0 LICENCES 0 0 0 0 0 0 0 0 0 0 FLEET SERVICE CHARGES 13 0 13 0 14 2 16 7 16 0 EXTERNAL TRANSPORT CONTRACT 0 0 0 0 0 0 0 0 0 0 TRANSPORT AND PLANT 33 0 33 0 27 7 34 8 27 7 ADMINISTRATION PRINTING AND STATIONERY 523 0 523 0 529 (1) 529 163 517 12 TELEPHONES 1,553 0 1,552 1 1,416 135 1,551 979 1,412 139 MOBILE PHONES 175 0 175 0 246 (71) 175 252 246 (71) ADVERTISING - RECRUITMENT 29 0 29 0 44 (15) 29 35 44 (15) ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 1 0 1 0 0 0 0 0 0 0 ADVERTISING - OTHER 123 0 123 0 123 0 123 53 123 0 POSTAGES/COURIERS 940 (25) 943 (28) 1,026 (118) 934 499 1,051 (117) SMS MESSAGING 10 0 10 0 10 0 5 5 5 0 MEMBERSHIP FEES/SUBSCRIPTIONS 231 (2) 231 (2) 226 2 230 203 227 3 INSURANCE 141 0 141 0 141 0 141 0 141 0 MEDICAL COSTS 350 0 350 0 349 1 350 160 350 0 LEGAL EXPENSES 183 0 183 0 192 0 168 83 168 0 HOSPITALITY / CIVIC RECOGNITION 30 1 30 0 30 1 31 6 31 0 PAYPOINT AGENCY FEES 70 0 70 0 70 0 70 48 70 0 SECURITY UPLIFT FEES 2 0 2 0 2 0 2 1 2 0 OTHER ADMIN COSTS 1,604 0 1,604 0 640 1 641 476 640 1 MEMBERS ALLOWANCES 1,871 0 1,871 0 1,846 24 1,870 1,024 1,846 24 CONFERENCES - MEMBERS (incl associated costs) 11 0 11 0 11 0 11 2 11 0 CONFERENCES - OFFICIALS (incl associated costs) 6 0 6 0 5 0 5 1 5 0 TRAINING 761 0 761 0 760 1 761 437 762 (1) VOLUNTEERS' EXPENSES 7 0 7 0 7 0 7 5 7 0 INTERNAL SUPPORT SERVICES ALLOCATION 68 0 68 0 68 0 68 0 68 0 ADMINISTRATION 8,689 (26) 8,691 (29) 7,741 (40) 7,701 4,432 7,726 (25) 64
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South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Period 7 Period 7 Revised Period 8 Period 8 Period 8 Finance & Corporate Resources - Total Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) PAYMENT TO OTHER BODIES GRANTS TO VOLUNTARY ORGANISATIONS 646 33 547 132 678 0 678 473 678 0 PAYMENTS TO OTHER BODIES 2,607 (45) 2,788 (45) 2,686 67 2,762 1,959 2,698 64 EXTERNAL AUDIT FEES 672 (72) 672 (72) 726 (126) 600 323 600 0 ELECTION COSTS 0 0 0 0 0 0 0 0 0 0 PAYMENT TO OTHER BODIES 3,925 (84) 4,007 15 4,090 (59) 4,040 2,755 3,976 64 PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 28 0 28 0 28 0 28 12 28 0 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 249 0 249 0 243 1 243 43 243 0 PAYMENT TO CONTRACTORS 277 0 277 0 271 1 271 55 271 0 TRANSFER PAYMENTS RENT ALLOWANCE 23,581 0 23,581 0 23,581 0 23,581 13,246 23,581 0 RENT REBATES 41,707 0 41,707 0 42,418 0 42,353 21,398 42,353 0 TRANSFER PAYMENTS 65,288 0 65,288 0 65,999 0 65,934 34,644 65,934 0 FINANCING CHARGES LEASING CHARGES - OPERATIONAL 1 0 1 0 0 0 0 0 0 0 I.T. EQUIPMENT LEASING-CONTRACT 1,253 (40) 1,223 (10) 1,239 (26) 1,211 1,158 1,237 (26) FINANCING CHARGES 1,254 (40) 1,224 (10) 1,239 (26) 1,211 1,158 1,237 (26) TOTAL EXPENDITURE 122,816 (65) 122,982 (12) 124,179 (676) 123,527 68,497 123,996 (469) INCOME NON RELEVANT GOVERNMENT GRANT (850) 0 (850) 0 0 0 0 0 0 0 STATUTORY ADDITIONS - COST OF COLLECTION (865) 0 (865) 0 (1,085) 220 (865) 0 (1,085) 220 RENT REBATES SUBSIDY (37,191) 0 (37,191) 0 (37,191) 0 (37,191) (19,842) (37,191) 0 RENT ALLOWANCE SUBSIDY (23,067) 0 (23,067) 0 (23,067) 0 (23,067) (11,417) (23,067) 0 DWP SUBSIDY (1,170) 0 (1,170) 0 (1,170) 0 (1,170) (639) (1,170) 0 DHP 0 0 0 0 (347) 0 (347) (347) (347) 0 CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (150) 0 (150) 0 (150) 1 (149) (95) (150) 1 CONTRIBUTIONS FROM OTHER BODIES (105) 0 (105) 0 (320) 15 (305) (125) (320) 15 SALES - DEPARTMENTS OF THE AUTHORITY (20) 0 (20) 0 (14) (6) (20) 0 (14) (6) FEES AND CHARGES - GENERAL (4,357) 10 (4,367) 20 (4,774) 420 (4,354) (2,113) (4,774) 420 CHARGES TO HEALTH BOARDS (45) 0 (45) 0 (45) 0 (45) 0 (45) 0 FEES AND CHARGES - OTHER BODIES (222) 0 (222) 0 (221) 0 (221) (155) (221) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,489) 0 (2,489) 0 (2,494) 6 (2,488) (1,238) (2,494) 6 HOME LOANS REPAYMENTS (5) 0 (5) 0 (4) 0 (4) (15) (4) 0 BIRTH REGISTRATION (19) 0 (19) 0 (16) (3) (19) (10) (16) (3) DEATH REGISTRATION (73) 0 (73) 0 (68) (5) (73) (37) (68) (5) MARRIAGE STATUTORY FEES (95) 0 (95) 0 (103) 8 (95) (82) (103) 8 EXTRACT ISSUE (88) 0 (88) 0 (79) (9) (88) (47) (79) (9) MARRIAGES (49) 0 (49) 0 (44) (5) (49) (31) (44) (5) CITIZENSHIP CEREMONIES (11) 0 (11) 0 (15) 4 (11) (10) (15) 4 CIVIL PARTNERSHIPS 0 0 0 0 (1) 1 0 0 (1) 1 OTHER INCOME (6,755) 55 (6,691) (10) (6,728) 29 (6,714) (917) (6,536) (178) REALLOCATION OF CENTRAL SUPPORT COSTS (6,653) 0 (6,653) 2 (6,668) 0 (6,668) 0 (6,668) 0 REALLOCATION OF SUPPORT COSTS (25) 0 (25) 0 (9) 0 (9) 0 (9) 0 INCOME (84,304) 65 (84,250) 12 (84,613) 676 (83,952) (37,120) (84,421) 469 NET EXPENDITURE 38,512 0 38,732 0 39,566 0 39,575 31,377 39,575 0 65
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Appendix D South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 1 November 2024 (No.8) Housing and Technical Resources Committee Revised Annual Projected Projected Outturn % Note Year to Date Budget Outturn Variance Actual Service Departments :- £m £m £m £m Housing Services 8.767 8.692 0.075 0.86% 6.801 Property Services 5.623 5.698 (0.075) (1.33%) 13.931 Total Housing and Technical Resources 14.390 14.390 (0.000) (0.00%) 20.732 5 67
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Housing and Technical Resources (excl HRA) Variance Analysis 2024/25 (Period 8) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,910k under APT&C Basic / Overtime / Superannuation / National Insurance – 1,971k under Property Services – 1,948k under The variance relates to vacancies which are actively being recruited in line with Service requirements. Manual Basic / Overtime / Superannuation / National Insurance – (43k) over Property Services – (46k) over The variance relates to the current level of trade operatives and overtime required to meet service demands. Property Costs (519k) over Rates – 159k under Property Services - 159k under The variance relates to unrequired budget for rates charges for Council properties. Service Charges – (311k) over Property Services - (299k) over The overspend relates to the cost of shopping centre service charges which are not recoverable from tenants. Other Accommodation – 124k under Housing Services – 124k under The forecasted underspend is due to lower than budgeted temporary accommodation rental costs. Bed & Breakfast – (148k) over Housing Services – (148k) over The overspend relates to greater than anticipated demand for the service. 68
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Repairs & Maintenance – (49k) over Property Services - (21k) over The overspend relates to additional expenditure in property maintenance. Electricity – Contract/Non-Contract (102k) over Housing Services – (54k) over Property Services - (48k) over This relates to the current market prices for utilities which is higher than budget. This relates to the current market prices for utilities which is higher than budget. Fixture & Fittings – (131k) over Housing Services – (131k) over This relates to the furniture costs within homeless temporary accommodation and is demand led. Supplies & Services 1,744k under Materials/Stock & Store Issues – 1,748k under Property Services – 1,748k under Expenditure on materials varies depending on the current workload demands and timing of works on a wide variety of capital and revenue works. Transport & Plant (20k) over Purchase of Plant and Equipment – (87k) over Property Services - 87k over The overspend relates to the replacement of tools within Building Services. Pool Car Charges – Rental/Fuel – 60k under Property Services - 60k under The underspend relates to lower than budgeted pool car charges within the Estates team due to a reduction in pool car demand. 69
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies (164k) over Supporting People – Internal/External Provider– 32k under Assistance to Homeowners – (172k) over Housing Services – 32k under Property Services - (172k) over The underspend relates to a reduction in payments to registered social landlords. This overspend reflects the demand of grant funding to owners within the Scheme of Assistance service. Payment to Contractors (3,432k) over Payment to Private Contractors – (3,485k) over Payment to External Consultants – 53k under Housing Services – 78k under Property Services – (3,563k) over Property Services – 53k under The underspend relates to commissioned services in the Homelessness budget where expenditure varies according to service requirements. Expenditure on contractor payments varies depending on the current workload demands and timing of works on a wide variety of capital and revenue works. This underspend reflects the requirement to purchase external professional services within the Projects team, to meet current service demands. Income 515k over recovered Fees & Charges – 120k over recovered Housing Services – 134k over recovered The over recovery relates to the provision of additional service provision within the Homelessness service. 70
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Rental Income - (200k) under recovered House Rents – (213k) under recovered Other Income – 40k over recovered Recovery from Capital/Recharges - Departments of the Authority – 745k over recovered Property Services - (200k) under recovered Property Services – 210k over recovered Housing Services – (213k) under recovered Housing Services – 118k over recovered Property Services - 745k over recovered The under recovery relates to the shopping centre income, which is lower than budgeted due to vacant units. This mainly relates to building services income streams which are variable each financial year due to the demand for repair requests. The under recovery relates to less house rent income than budgeted within the Homelessness service. The over recovery relates to additional external Rapid Rehousing Transition Plan funding for employee costs and living wage uplift. The level of income recovered varies depending on the current workload and the timing of a wide variety of projects and is offset by a reduction in expenditure. * The underlined variances represent new variances since the last report. 71
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South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Period 7 Period 7 Revised Period 8 Period 8 Period 8 Housing & Technical Resources Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) EMPLOYEE COSTS APT & C BASIC 16,310 725 15,675 1,357 16,790 307 17,097 8,526 15,023 2,074 APT & C OVERTIME 26 176 44 158 60 142 202 75 92 110 APT & C SUPERANNUATION 1,045 117 1,017 145 948 224 1,172 541 1,603 (431) APT & C NIC 1,696 64 1,618 142 1,528 234 1,762 865 1,544 218 MANUAL BASIC 19,052 999 20,421 (370) 19,320 731 20,051 11,373 20,060 (9) MANUAL OVERTIME 179 409 345 243 354 234 588 640 590 (2) MANUAL SUPERANNUATION 1,445 (145) 1,641 (341) 1,636 (336) 1,300 733 1,235 65 MANUAL NIC 1,988 37 2,240 (215) 1,952 73 2,025 1,215 2,122 (97) OTHER EMPLOYEE COSTS 488 1 488 1 496 (7) 489 269 494 (5) PENSION INCREASES 604 (2) 639 (37) 621 (19) 602 291 628 (26) ADDITIONAL PENSION COSTS 14 (1) 13 0 0 13 13 0 0 13 EMPLOYEE COSTS 42,847 2,380 44,141 1,083 43,705 1,596 45,301 24,528 43,391 1,910 PROPERTY COSTS RATES 2,059 195 2,050 204 2,207 175 2,382 1,999 2,223 159 SCOTTISH WATER - UNMETERED CHARGES 12 0 12 0 26 (14) 12 20 26 (14) SCOTTISH WATER - METERED CHARGES 268 (27) 268 (27) 288 (47) 241 164 287 (46) RENT 1,745 (14) 1,745 (12) 1,744 (11) 1,733 1,283 1,864 (131) SERVICE CHARGE 775 (336) 750 (311) 750 (311) 439 353 750 (311) FACTORING CHARGES 9 0 9 0 9 0 9 2 9 0 OTHER ACCOMMODATION COSTS 2,550 (276) 2,550 (276) 2,550 124 2,674 433 2,550 124 BED AND BREAKFAST 175 (148) 175 (148) 175 (148) 27 42 175 (148) PROPERTY INSURANCE 386 0 386 0 386 0 386 73 397 (11) SECURITY COSTS 299 0 299 0 336 (43) 264 174 334 (70) GROUND MAINTENANCE 52 0 52 0 52 0 52 52 52 0 GROUNDS MAINTENANCE ADDITIONAL WORKS 10 0 10 0 10 0 10 5 10 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 3,392 (479) 3,392 (479) 3,350 (237) 3,113 3,798 3,162 (49) REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 0 0 0 0 0 0 0 1 0 0 LIFE CYCLE MAINTENANCE 754 0 754 0 754 0 754 273 755 (1) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 395 0 395 0 356 10 395 1,244 356 39 ADAPTIONS - INTERNAL CONTRACTORS 0 0 0 0 0 0 0 22 0 0 HOUSING - RENT FREE ACCOMMODATION 0 0 0 0 0 0 0 9 0 0 GAS MAINTENANCE COSTS 0 0 0 0 0 0 0 4 0 0 ELECTRICAL HEATING MAINTENANCE 0 0 0 0 0 0 0 7 0 0 HOUSING - RENT W/O UNLET PERIODS 785 (24) 785 (24) 786 25 811 529 786 25 HOUSING - RENT W/O BAD PERIODS 631 97 631 97 580 148 728 1,317 580 148 ASBESTOS 0 0 0 0 0 0 0 239 0 0 ELECTRICITY - CONTRACT 1,498 (52) 1,508 (51) 1,557 (100) 1,457 1,048 1,557 (100) ELECTRICITY - NON CONTRACT 31 (2) 31 (2) 33 (4) 29 9 31 (2) GAS 579 (3) 577 (1) 576 0 576 340 576 0 HEATING OIL 12 0 12 0 12 0 12 0 12 0 FIXTURE & FITTINGS 1,295 (375) 1,295 (375) 1,295 (126) 1,169 1,787 1,300 (131) JANITOR SERVICE 164 0 164 0 164 0 164 152 152 12 CLEANING CONTRACT 421 (14) 407 0 407 0 407 400 407 0 CLEANING OUTWITH CONTRACT 0 0 0 0 0 0 0 9 0 0 CLEANING MATERIALS 10 0 10 0 10 0 10 3 10 0 HEALTH & HYGIENE MATERIALS 0 0 0 0 0 0 0 2 0 0 WINDOW CLEANING 2 0 2 0 2 0 2 1 2 0 PEST CONTROL 18 (12) 18 (12) 6 0 6 0 6 0 REFUSE UPLIFT 412 (7) 412 (7) 405 0 405 16 405 0 REMOVAL & STORAGE COSTS 20 28 20 28 47 1 48 13 47 1 OTHER PROPERTY COSTS 556 0 556 0 600 (44) 556 423 598 (42) OFFICE ACCOM-FACILITIES MANAGEMENT 1,113 0 1,113 0 1,113 0 1,113 985 1,066 47 ACCOMMODATION RECHARGE TO USERS 33 0 33 0 51 (18) 33 31 51 (18) PROPERTY COSTS 20,461 (1,449) 20,421 (1,396) 20,637 (620) 20,017 17,262 20,536 (519) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 446 0 448 0 439 9 448 149 439 9 COMPUTER EQUIPMENT MAINTENANCE 6 0 6 0 6 0 6 0 6 0 I.T. EQUIPMENT MAINT-CONTRACT 211 (2) 210 (1) 210 (1) 209 15 209 0 EQUIPMENT, APPARATUS AND TOOLS 45 0 45 0 45 0 45 31 45 0 SMALL TOOLS 0 0 0 0 0 0 0 0 0 0 ADAPTATIONS FOR CLIENTS 500 0 500 0 500 0 500 356 500 0 FURNITURE - OFFICE 0 0 0 0 1 (1) 0 1 1 (1) FURNISHINGS 0 0 0 0 0 0 0 72 0 0 MATERIALS 12,329 0 12,329 0 11,926 158 12,084 2,208 10,336 1,748 STOCK/STORE ISSUES 0 0 0 0 (1,503) 1,503 0 575 0 0 MATERIALS, APPARATUS AND EQUIPMENT 0 0 0 0 0 0 0 0 0 0 AUDIO VISUAL 10 0 10 0 10 0 10 0 10 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 2 0 0 2 2 0 0 2 TV LICENCES - EDUCATION 1 0 1 0 1 0 1 0 1 0 FOODSTUFFS - GENERAL 1 0 1 0 0 1 1 0 0 1 BEVERAGES 1 0 1 0 1 0 1 0 1 0 PROTECTIVE CLOTHING & UNIFORMS 44 0 44 0 45 (1) 44 11 45 (1) OTHER SUPPLIES AND SERVICES 168 0 180 0 191 (11) 180 38 191 (11) HEALTH AND SAFETY 1 0 1 0 1 0 1 0 1 0 CATERING - CONTRACT 1 0 1 0 0 1 1 0 0 1 CATERING - OUTWITH CONTRACT 0 0 0 0 0 0 0 0 0 0 MAJOR SUPPLY OF ELECTRICAL POWER 0 0 0 0 0 0 0 8 0 0 OUTSOURCED MAIL 0 0 0 0 3 (3) 0 16 4 (4) DELIVERY CHARGE 0 0 0 0 0 0 0 0 0 0 BULK BUYING DISCOUNT 0 0 0 0 0 0 0 (2) 0 0 SUPPLIES AND SERVICES 13,766 (2) 13,779 (1) 11,876 1,657 13,533 3,478 11,789 1,744 72
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South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Period 7 Period 7 Revised Period 8 Period 8 Period 8 Housing & Technical Resources Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 0 0 0 0 0 0 4 0 0 PURCHASE OF PLANT 125 0 215 (90) 125 0 125 85 212 (87) FLEET SERVICES - FUEL 1 0 1 0 1 0 1 12 1 0 POOL CAR RECHARGE - RENTAL CHARGE 98 0 98 0 54 44 98 13 53 45 POOL CAR RECHARGE - FUEL 24 2 26 0 11 15 26 0 11 15 POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 1 0 1 0 1 0 1 0 OTHER TRANSPORT COSTS 0 0 0 0 0 0 0 5 0 0 TRANSPORT INSURANCE 45 (1) 44 0 44 0 44 0 44 0 FLEET SERVICES - REPAIRS 0 0 0 0 0 0 0 0 0 0 PLANT SERVICES 7 0 13 (6) 7 0 7 1 7 0 FLEET SERVICE CHARGES VEHICLE MAINTENANCE 331 0 332 (1) 331 0 331 450 331 0 FLEET SERVICE CHARGES UNSCHEDULED LABOUR 1 0 2 (1) 1 0 1 0 1 0 FLEET SERVICE CHARGES PLANT MAINTENANCE 7 0 7 0 7 0 7 5 7 0 FLEET SERVICE CHARGES ASSET MODIFICATIONS 15 0 15 0 15 0 15 21 15 0 FLEET SERVICE CHARGES LEASING 1,402 0 1,405 (3) 1,397 5 1,402 201 1,397 5 FLEET SERVICE CHARGES HIRED VEHICLES 209 (4) 205 0 205 0 205 134 205 0 FLEET SERVICE CHARGES CONTRACT HIRE 48 0 46 2 46 2 48 31 48 0 FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 117 0 117 0 117 0 117 132 117 0 FLEET SERVICE CHARGES FUEL 842 0 843 (1) 842 0 842 450 840 2 HIRE OF EXTERNAL VEHICLES 0 0 0 0 0 0 0 0 0 0 HIRE OF EXTERNAL PLANT 256 1 266 (9) 256 1 257 44 256 1 HIRE OF SCAFOLDING 1,077 0 1,077 0 1,077 0 1,077 450 1,077 0 HIRE OF SKIPS 33 0 33 0 33 0 33 508 33 0 EXTERNAL TRANSPORT CONTRACT 0 0 0 0 0 0 0 0 0 0 TAXI CHARGES - CONTRACTED 42 (1) 42 (1) 41 0 41 19 42 (1) TRANSPORT AND PLANT 4,681 (3) 4,788 (110) 4,611 67 4,678 2,565 4,698 (20) ADMINISTRATION PRINTING AND STATIONERY 84 (3) 81 0 80 (4) 76 60 80 (4) TELEPHONES 95 (1) 94 0 92 2 94 22 93 1 MOBILE PHONES 38 2 40 0 40 0 40 3 40 0 ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 7 0 7 0 0 7 7 0 0 7 ADVERTISING - OTHER 6 0 6 0 6 0 6 0 6 0 POSTAGES/COURIERS 21 0 21 0 35 (14) 21 22 38 (17) SMS MESSAGING 0 0 0 0 0 0 0 0 0 0 MEMBERSHIP FEES/SUBSCRIPTIONS 13 (1) 12 0 12 0 12 79 12 0 INSURANCE 228 (12) 223 (7) 223 (7) 216 18 223 (7) MEDICAL COSTS 16 0 16 0 16 0 16 26 17 (1) LEGAL EXPENSES 20 (2) 18 0 11 (3) 8 (91) 11 (3) PETTY OUTLAYS 12 0 12 0 12 0 12 10 12 0 HOSPITALITY / CIVIC RECOGNITION 2 0 2 0 2 0 2 0 2 0 BANK CHARGES 0 0 0 0 0 0 0 4 0 0 PAYPOINT AGENCY FEES 0 0 0 0 0 0 0 4 0 0 OTHER ADMIN COSTS 13 0 13 0 9 (1) 8 0 8 0 TRAINING 0 0 0 0 0 0 0 0 0 0 INTERNAL SUPPORT SERVICES ALLOCATION 457 0 457 0 457 0 457 59 457 0 CENTRAL ADMINISTRATION 2,860 (111) 2,749 0 2,749 0 2,749 0 2,749 0 ADMINISTRATION 3,872 (128) 3,751 (7) 3,744 (20) 3,724 216 3,748 (24) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,079 (60) 2,019 0 2,019 0 2,019 18 2,019 0 OTHER LOCAL AUTHORITIES 0 0 0 0 0 0 0 3 0 0 PAYMENTS TO OTHER BODIES 1,164 (44) 1,164 (44) 949 (44) 905 579 949 (44) SUPPORTING PEOPLE INTERNAL PROVIDER 1,129 0 1,129 0 1,211 (82) 1,129 746 1,211 (82) SUPPORTING PEOPLE EXTERNAL PROVIDER 725 57 608 174 624 158 782 212 624 158 HOUSING ADMINISTRATION 885 0 885 0 885 0 885 151 885 0 ASSISTANCE TO HOME OWNERS (33) (36) 244 (313) 1,221 (130) 1,091 309 1,263 (172) PRIVATE INDIVIDUALS - GENERAL 168 0 168 0 192 (24) 168 101 192 (24) PAYMENT TO OTHER BODIES 6,117 (83) 6,217 (183) 7,101 (122) 6,979 2,119 7,143 (164) PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 0 0 0 0 0 0 0 19 0 0 PAYMENT TO PRIVATE CONTRACTOR 11,992 778 11,253 1,517 16,120 (4,050) 12,070 9,257 15,555 (3,485) PAYMENT TO EXTERNAL CONSULTANTS 632 (326) 413 (107) 606 (300) 306 65 253 53 PAYMENT TO CONTRACTORS 12,624 452 11,666 1,410 16,726 (4,350) 12,376 9,341 15,808 (3,432) TRUST FUND EXPENDITURE TRANSFER PAYMENTS FINANCING CHARGES DEPRECIATION-CAP CHARGES 0 0 0 0 0 0 0 0 0 0 I.T. EQUIPMENT LEASING-CONTRACT 155 (1) 154 0 156 (2) 154 17 164 (10) INTEREST ON REVENUE BALANCES 2 0 2 0 2 0 2 0 2 0 FINANCING CHARGES 157 (1) 156 0 158 (2) 156 17 166 (10) 73
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South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Period 7 Period 7 Revised Period 8 Period 8 Period 8 Housing & Technical Resources Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) TOTAL EXPENDITURE 104,525 1,166 104,919 796 108,558 (1,794) 106,764 59,526 107,279 (515) INCOME CONTRIBUTIONS FROM OTHER BODIES (2,361) 0 (2,385) 0 (2,409) 24 (2,385) (1,215) (2,409) 24 SALES - DEPARTMENTS OF THE AUTHORITY (486) 26 (460) 0 (460) 0 (460) 0 (460) 0 FEES AND CHARGES - GENERAL (694) 113 (694) 113 (711) 130 (581) (309) (703) 122 FEES AND CHARGES - DEPARTMENTS OF THE A (48) 0 (48) 0 (48) 0 (48) 0 (46) (2) RENTAL INCOME (3,909) (218) (3,927) (200) (3,927) (200) (4,127) (2,365) (3,927) (200) HOUSE RENTS (5,994) (13) (5,994) (13) (5,994) (213) (6,207) (3,646) (5,993) (214) INSURANCE RECOVERIES 0 0 0 0 0 0 0 0 0 0 OTHER INCOME (2,817) 70 (3,078) 331 (2,868) 121 (2,747) (1,270) (2,787) 40 REALLOCATION OF CENTRAL SUPPORT COSTS (876) 0 (876) 0 (876) 0 (876) 0 (876) 0 REALLOCATION OF SUPPORT COSTS (1,630) 1 (1,769) 140 (1,629) 0 (1,629) 0 (1,629) 0 RECOVERY FROM CAPITAL (27,054) (4,368) (27,010) (4,412) (28,144) (3,278) (31,422) (8,131) (21,582) (9,840) RECHARGES - DEPARTMENTS OF AUTHORITY (45,115) 3,223 (45,137) 3,245 (47,102) 5,210 (41,892) (24,479) (52,477) 10,585 MANUAL RECHARGES - DEPARTMENTS OF AUTHORITY 0 0 0 0 0 0 0 2,621 0 0 INCOME (90,984) (1,166) (91,378) (796) (94,168) 1,794 (92,374) (38,794) (92,889) 515 NET EXPENDITURE 13,541 0 13,541 0 14,390 0 14,390 20,732 14,390 0 74
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Appendix E Housing and Technical Resources - HRA Variance Analysis 2024/25 (Period 8) Subjective Head Variance Subjective Line Service / Amount Explanation Employee Costs (381k) over APT&C Basic / Overtime / Superannuation / National Insurance – (388k) over HRA The overspend is a result of the backfill posts covering seconded staff to the One Housing IT system project. Property Costs 452k under Repairs and Maintenance – Internal and External Contractor – (964k) over HRA The overspend reflects the current demand for repairs and continuing high cost of voids. The position includes a recharge for recovery of costs from chargeable services. Housing – Rent Write off Unlet Periods/Bad Periods – 1,444k under HRA The net underspend reflects a lower than anticipated level of bad debt provision. During the year collection rates for rental income have been better than forecast, which is due in part to schemes such as the tenancy sustainment fund mitigating the overall level of debt. 5 75
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Subjective Head Variance Subjective Line Service / Amount Explanation Financing Charges 731k under Interest – Debt Charges – 585k under HRA The overall level of debt charges is forecast to be lower than budgeted due to the profile of funding requirements. Interest on Revenue Balances – 146k under HRA The level of interest received reflects the level of balances and interest rates being higher than anticipated. Income (865k) under recovered Fees and Charges General – (95k) under recovered HRA The under recovery reflects less than anticipated income from the introduction of laundry charges. Insurance Recoveries – (566k) under recovered HRA The under recovery is due to the settlement of the severe weather insurance claim being less than anticipated. Year End Transfer from the Balance Sheet – (152k) under recovered HRA The budget assumes a level of transfer from reserves, due to the current net underspend across the service. This is mainly as a result of the before mentioned level of debt charges. * The underlined variances represent new variances since the last report. 76
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South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Period 7 Period 7 Revised Period 8 Period 8 Period 8 Housing Revenue Account Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) EMPLOYEE COSTS APT & C BASIC 11,629 0 11,629 0 12,104 (475) 11,629 6,779 12,104 (475) APT & C OVERTIME 78 0 78 0 16 62 78 28 25 53 APT & C SUPERANNUATION 722 0 722 0 751 (29) 722 426 770 (48) APT & C NIC 1,142 0 1,142 0 1,081 61 1,142 621 1,053 89 PENSION INCREASES 211 0 211 0 211 0 211 97 211 0 EMPLOYEE COSTS 13,782 0 13,782 0 14,163 (381) 13,782 7,951 14,163 (381) PROPERTY COSTS RATES 72 0 72 0 117 (45) 72 49 117 (45) SCOTTISH WATER - UNMETERED CHARGES 4 0 4 0 4 0 4 0 4 0 SCOTTISH WATER - METERED CHARGES 8 0 8 0 8 0 8 9 8 0 RENT 6 0 6 0 6 0 6 0 6 0 SERVICE CHARGE 94 0 94 0 94 0 94 1 94 0 OTHER ACCOMMODATION COSTS 11 0 11 0 11 0 11 0 11 0 PROPERTY INSURANCE 2,160 0 2,160 0 2,160 0 2,160 0 2,160 0 SECURITY COSTS 55 0 55 0 55 0 55 3 55 0 GROUND MAINTENANCE 4,465 0 4,465 0 4,465 0 4,465 3,791 4,465 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 41,997 0 41,997 0 44,461 (964) 43,497 19,535 44,461 (964) LIFE CYCLE MAINTENANCE 0 0 0 0 0 0 0 34 0 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 877 0 877 0 877 0 877 505 877 0 HOUSING - RENT FREE ACCOMMODATION 266 0 266 0 266 0 266 121 266 0 HOUSING - RENT W/O UNLET PERIODS 2,588 0 2,588 0 2,753 (165) 2,588 1,747 2,753 (165) HOUSING - RENT W/O BAD PERIODS 3,743 0 3,743 0 2,134 1,609 3,743 426 2,134 1,609 ASBESTOS 139 0 139 0 139 0 139 61 139 0 GAS SOUNDNESS TESTING 0 0 0 0 0 0 0 3 0 0 ELECTRICITY - CONTRACT 1,358 0 1,358 0 1,341 17 1,358 530 1,341 17 ELECTRICITY - NON CONTRACT 0 0 0 0 0 0 0 1 0 0 GAS 436 0 436 0 436 0 436 222 436 0 HEATING OIL 54 0 54 0 54 0 54 10 54 0 SOLID FUEL 4 0 4 0 4 0 4 5 4 0 FIXTURE & FITTINGS 58 0 58 0 58 0 58 141 58 0 JANITOR SERVICE 93 0 93 0 93 0 93 30 93 0 CLEANING CONTRACT 468 0 468 0 468 0 468 493 468 0 CLEANING MATERIALS 60 0 60 0 60 0 60 12 60 0 WINDOW CLEANING 16 0 16 0 16 0 16 29 16 0 PEST CONTROL 122 0 122 0 122 0 122 94 122 0 REFUSE UPLIFT 0 0 0 0 0 0 0 21 0 0 REMOVAL & STORAGE COSTS 14 0 14 0 14 0 14 20 14 0 OTHER PROPERTY COSTS 35 0 35 0 35 0 35 11 35 0 PROPERTY COSTS 59,203 0 59,203 0 60,251 452 60,703 27,904 60,251 452 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 1,365 0 1,365 0 1,365 0 1,365 139 1,365 0 I.T. EQUIPMENT MAINT-CONTRACT 74 0 74 0 74 0 74 0 74 0 EQUIPMENT, APPARATUS AND TOOLS 13 0 13 0 13 0 13 18 13 0 ADAPTATIONS FOR CLIENTS 0 0 0 0 0 0 0 60 0 0 FURNITURE - OFFICE 10 0 10 0 10 0 10 2 10 0 FURNITURE - GENERAL 0 0 0 0 0 0 0 3 0 0 MATERIALS 0 0 0 0 0 0 0 108 0 0 MATERIALS, APPARATUS AND EQUIPMENT 0 0 0 0 0 0 0 4 0 0 PROVISIONS 2 0 2 0 2 0 2 5 2 0 FOOD PURCHASES 0 0 0 0 0 0 0 0 0 0 BEVERAGES 4 0 4 0 4 0 4 0 4 0 PROTECTIVE CLOTHING & UNIFORMS 12 0 12 0 12 0 12 3 12 0 LAUNDRY COSTS 16 0 16 0 16 0 16 0 16 0 OTHER SUPPLIES AND SERVICES 32 0 32 0 32 0 32 9 32 0 HEALTH AND SAFETY 15 0 15 0 15 0 15 0 15 0 OUTSOURCED MAIL 0 0 0 0 0 0 0 9 0 0 SUPPLIES AND SERVICES 1,543 0 1,543 0 1,543 0 1,543 360 1,543 0 TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 0 0 0 0 0 0 12 0 0 POOL CAR RECHARGE - RENTAL CHARGE 26 0 26 0 26 0 26 3 26 0 POOL CAR RECHARGE - FUEL 6 0 6 0 6 0 6 0 6 0 POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 1 0 1 0 1 0 1 0 OTHER TRANSPORT COSTS 0 0 0 0 0 0 0 8 0 0 FLEET SERVICE CHARGES 135 0 135 0 115 20 135 38 115 20 FLEET SERVICE CHARGES VEHICLE MAINTENANCE 23 0 23 0 23 0 23 24 23 0 STORAGE 4 0 4 0 4 0 4 0 4 0 TRANSPORT AND PLANT 195 0 195 0 175 20 195 85 175 20 77
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South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Period 7 Period 7 Revised Period 8 Period 8 Period 8 Housing Revenue Account Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) ADMINISTRATION PRINTING AND STATIONERY 79 0 79 0 79 0 79 72 79 0 BULK PRINTING 68 0 68 0 68 0 68 0 68 0 TELEPHONES 95 0 95 0 95 0 95 54 95 0 MOBILE PHONES 34 0 34 0 34 0 34 4 34 0 ADVERTISING - OTHER 12 0 12 0 12 0 12 0 12 0 POSTAGES/COURIERS 171 0 171 0 171 0 171 63 171 0 SMS MESSAGING 0 0 0 0 0 0 0 5 0 0 MEMBERSHIP FEES/SUBSCRIPTIONS 38 0 38 0 38 0 38 3 38 0 MEDICAL COSTS 25 0 25 0 25 0 25 5 25 0 LEGAL EXPENSES 6 0 6 0 6 0 6 40 6 0 PETTY OUTLAYS 4 0 4 0 4 0 4 0 4 0 GIRO BANK AGENCY FEES 4 0 4 0 4 0 4 0 4 0 PAYPOINT AGENCY FEES 13 0 13 0 13 0 13 24 13 0 INTERNET AGENCY FEES 3 0 3 0 3 0 3 0 3 0 OTHER ADMIN COSTS 15 0 15 0 15 0 15 7 15 0 CONFERENCES - OFFICIALS 7 0 7 0 7 0 7 0 7 0 INTERNAL SUPPORT SERVICES ALLOCATION 5,020 0 5,020 0 5,020 0 5,020 0 5,020 0 ADMINISTRATION 5,594 0 5,594 0 5,594 0 5,594 277 5,594 0 PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,909 0 2,909 0 2,909 0 2,909 1,203 2,909 0 GRANTS TO VOLUNTARY ORGANISATIONS 3 0 3 0 3 0 3 0 3 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 31 0 31 0 10 21 31 (16) 10 21 PAYMENTS TO OTHER BODIES 32 0 32 0 10 22 32 220 10 22 PRIVATE INDIVIDUALS - GENERAL 0 0 0 0 0 0 0 23 0 0 PAYMENT TO OTHER BODIES 2,975 0 2,975 0 2,932 43 2,975 1,430 2,932 43 PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES 0 0 0 0 0 0 0 1 0 0 PAYMENT TO LOCAL AUTHORITY CONTRACTOR 0 0 0 0 0 0 0 311 0 0 PAYMENT TO PRIVATE CONTRACTOR 80 0 80 0 80 0 80 105 80 0 PAYMENT TO EXTERNAL CONSULTANTS 20 0 20 0 20 0 20 88 20 0 PAYMENT TO CONTRACTORS 100 0 100 0 100 0 100 505 100 0 FINANCING CHARGES INTEREST-DEBT CHARGES 10,729 0 10,729 0 10,143 585 10,728 0 10,143 585 I.T. EQUIPMENT LEASING-CONTRACT 67 0 67 0 67 0 67 3 67 0 CFCR 33,506 0 33,506 0 33,506 0 33,506 0 33,506 0 INTEREST ON REVENUE BALANCES (67) 0 (67) 0 (1,713) 146 (1,567) 0 (1,713) 146 FINANCING CHARGES 44,235 0 44,235 0 42,003 731 42,734 3 42,003 731 TOTAL EXPENDITURE 127,627 0 127,627 0 126,761 865 127,626 38,515 126,761 865 INCOME SALES - DEPARTMENTS OF THE AUTHORITY (885) 0 (885) 0 (885) 0 (885) (151) (885) 0 FEES AND CHARGES - GENERAL (4,747) 0 (4,747) 0 (4,652) (95) (4,747) (3,334) (4,652) (95) RENTAL INCOME (461) 0 (461) 0 (461) 0 (461) 0 (461) 0 HOUSE RENTS (111,802) 0 (111,802) 0 (111,753) (48) (111,801) (61,231) (111,753) (48) LOCK UP RENTS (2,802) 0 (2,802) 0 (2,798) (4) (2,802) (2,094) (2,798) (4) INSURANCE RECOVERIES (250) 0 (250) 0 (250) 0 (250) 566 316 (566) OTHER INCOME (1,734) 0 (1,734) 0 (1,734) 0 (1,734) (1,180) (1,734) 0 REALLOCATION OF SUPPORT COSTS (717) 0 (717) 0 (717) 0 (717) 0 (717) 0 YEAR END T/FER TO BALANCE SHEET (4,229) 0 (4,229) 0 (3,511) (718) (4,229) 0 (4,077) (152) INCOME (127,627) 0 (127,627) 0 (126,761) (865) (127,626) (67,424) (126,761) (865) NET EXPENDITURE 0 0 0 0 0 0 0 (28,909) 0 0 78
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Appendix F South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 1 November 2024 (No.8) 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 5.806 5.649 0.157 2.70% 2.933 Children and Families 48.199 48.801 (0.602) (1.25%) 26.909 Adults and Older People 180.460 180.460 0.000 0.00% 102.538 Justice and Substance Misuse 0.735 0.290 0.445 60.54% 0.817 Total Social Work Resources 235.200 235.200 (0.000) 0.00% 133.197 5 79
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Social Work Resources Variance Analysis 2024/25 (Period 8) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,446k under Admin & Clerical Staff – 480k under Managerial Support Specialist Staff - (1,505) over Performance and Support – 188k under Adult and Older People – 271k under Children and Families – 236k under Adult and Older People – (2,038k) over Justice – 331k under The underspend relates to staffing vacancies which are being filled. This relates to underspends to Scheduling Assistant vacancies in Homecare, which are being recruited. This is offset by overtime costs for Managerial Support Specialist Staff (below). In addition, funding allocated for staffing required at the end of the A2D capital programme is only required in part in 24/25 but required in full in 25/26. This is a result of vacancies which are actively being recruited. This overspend is a result of turnover being less than anticipated to date, and overtime spend to cover the Scheduling Assistant vacancies in Homecare (above). This is a result of vacancies which are actively being recruited. 80
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Basic Grade Social Workers – 1,966k under Instructors – 368k under Care Staff – (657k) over Home Carers – 701k under Children and Families - 563k under Adult and Older People – 1,304k under Justice – 77k under Adult and Older People – 310k under Children and Families – (282) over Adult and Older People – (430k) over Adult and Older People – 701k under This is a result of vacancies which are actively being recruited. This is a result of vacancies which are actively being recruited. This is a result of vacancies which are actively being recruited. This is a result of vacancies which are being actively recruited. This overspend is due to the level of overtime being incurred to manage staff absences due to sickness and maternity leave. This overspend is due to overtime worked because of In House Residential vacancies. This is a result of vacancies which are being actively recruited. 81
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs 176k under Gas – 348k under Adult and Older People – 347k under The underspend reflects a reduction in consumption and price. Transport and Plant (944k) over Pool Car Recharge – Rental Charges – (100k) over Fleet Service Charges - (803k) over Children and Families – (100k) over Adult and Older People – (789k) over The overspend reflects increases in demand. The projected overspend reflects the current spend on Fleet buses however an action plan is in place to reduce spend. This will continue to be monitored. Administration (211k) over Mobile Phones – 153k over Adult and Older People – 153k over The overspend relates to additional one-off costs required for the replacement of mobiles devices. Payment to Other Bodies 471k under Payments to Voluntary Organisations – 133k under Payments to Other Bodies – 182k under Private Individuals – General – 136k under Children and Families – 141k under Children and Families – 206k under Children and Families – 152k under This underspend is planned as part of the budget recovery plan within Children and Family. This underspend is planned as part of the budget recovery plan within Children and Family. There has been a reduction in the number of supported carers and the service has a planned recruitment drive to attract new carers. 82
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies (cont.) Social Work - Foster Parents – (128k) over Social Work - Adoption Allowance – Default – (208k) over Direct Payments – 356k under Children and Families – (128k) over Children and Families – (208k) over Adult and Older People – 356k under The overspend is attributable to the requirement to purchase external foster placements. This overspend relates to the increasing number of adoptive carers being paid an ongoing adoption allowance. The scheme is currently being reviewed. The underspend reflects current demand of Direct Payments. Payment to Contractors (167k) over Payments to Col Orgs – Care Element – (343k) over Day Care – (120k) over Home Support – 307k under Children and Families – (£343k) over Adult and Older People – (120k) over Adult and Older People – 307k under This overspend is a result of the continuing requirement for children’s residential external placements. The overspend reflect additional demand for services. This underspend is a result of transitional funding being less than required in year. The funding is required in full next financial year. Transfer Payments (1,176k) over Direct Assistance to Persons – (1,156k) over Children and Families – (1,156k) over This overspend relates to the payment of kinship care allowances, where demand is increasing. 83
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* The underlined variances represent new variances since the last report. Subjective Head Variance Subjective line Service / amount Explanation Income 481k over recovered Contributions From Other Bodies - Default – 290k over recovered Fees and Charges – General – 191k over recovered Children and Families – 290k over recovered Adult and Older People – 172k over recovered This over recovery is due to the level of Unaccompanied Asylum- Seeking Children (UASC) income being received for children seeking asylum. This over recovery relates to non- recurring income received in respect of recovery of prior year care costs from service users. 84
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South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Period 7 Period 7 Revised Period 8 Period 8 Period 8 Social Work Resources Summary Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) EMPLOYEE COSTS ADMIN & CLERICAL STAFF - APT&C BASIC 5,160 640 5,174 626 5,364 516 5,874 2,884 5,194 680 ADMIN & CLERICAL STAFF - APT&C OVERTIME 176 (176) 237 (237) 184 (184) 0 109 184 (184) ADMIN & CLERICAL STAFF - APT&C SUPERANNUATION 307 60 311 57 316 70 387 184 381 6 ADMIN & CLERICAL STAFF - APT&C NIC 414 (6) 427 (19) 438 (3) 435 236 457 (22) MANAGERIAL SUPPORT SPECIALIST STAFF BASIC 24,501 (719) 25,192 (1,164) 25,118 (892) 23,975 14,252 24,939 (964) MANAGERIAL SUPPORT SPECIALIST STAFF OVERTIME 561 (515) 566 (520) 625 (579) 46 356 637 (591) MANAGERIAL SUPPORT SPECIALIST STAFF SUPERANNUATION 1,468 106 1,523 88 1,501 126 1,628 890 1,481 147 MANAGERIAL SUPPORT SPECIALIST STAFF NIC 2,708 (206) 2,838 (310) 2,634 (84) 2,549 1,549 2,646 (97) BASIC GRADE SOCIAL WORKERS BASIC 11,985 1,529 11,542 1,972 12,333 1,507 13,975 6,885 12,384 1,591 BASIC GRADE SOCIAL WORKERS OVERTIME 133 (89) 128 (84) 99 (55) 44 57 100 (56) BASIC GRADE SOCIAL WORKERS SUPERANNUATION 711 227 668 269 692 268 969 430 714 255 BASIC GRADE SOCIAL WORKERS NIC 1,262 177 1,243 196 1,248 220 1,482 739 1,306 176 HOSPITAL SOCIAL WORKERS BASIC 570 (122) 560 (111) 0 0 0 0 (72) 72 HOSPITAL SOCIAL WORKERS OVERTIME 1 (1) (1) 1 0 0 0 0 (1) 1 HOSPITAL SOCIAL WORKERS SUPERANNUATION 35 (6) 40 (11) 0 0 0 0 (8) 8 HOSPITAL SOCIAL WORKERS NIC 63 (17) 61 (15) 0 0 0 0 (3) 3 INSTRUCTORS BASIC 1,278 233 1,298 214 1,223 290 1,512 696 1,202 310 INSTRUCTORS SUPERANNUATION 71 27 75 23 70 28 98 44 61 37 INSTRUCTORS NIC 115 21 116 20 110 26 136 62 115 21 CARE STAFF - APT&C BASIC 17,314 (214) 17,481 (378) 16,769 (284) 16,503 9,677 16,630 (127) CARE STAFF - APT&C OVERTIME 1,110 (563) 1,041 (494) 1,017 (530) 470 503 1,015 (545) CARE STAFF - APT&C SUPERANNUATION 965 132 979 118 947 85 1,032 602 995 37 CARE STAFF - APT&C NIC 1,666 21 1,696 (9) 1,589 (1) 1,588 943 1,610 (22) HOME CARERS BASIC 27,418 1,439 27,468 1,290 27,392 691 28,082 15,052 27,693 389 HOME CARERS OVERTIME 1,425 (244) 1,516 (335) 1,635 (454) 1,181 776 1,258 (77) HOME CARERS SUPERANNUATION 1,719 99 1,665 154 1,634 132 1,766 890 1,450 316 HOME CARERS NIC 2,613 233 2,645 201 2,657 106 2,763 1,509 2,690 73 TRAVEL AND SUBSISTENCE 0 0 0 0 0 0 0 1 0 0 OTHER EMPLOYEE COSTS 3,803 1 3,683 (6) 3,588 (8) 3,482 347 3,473 9 PENSION INCREASES 328 0 328 0 328 0 328 135 328 0 EMPLOYEE COSTS 109,880 2,067 110,500 1,536 109,511 991 110,305 59,808 108,859 1,446 PROPERTY COSTS RATES 345 0 345 0 395 (40) 355 355 396 (41) SCOTTISH WATER - UNMETERED CHARGES 35 0 35 0 35 0 35 0 35 0 SCOTTISH WATER - METERED CHARGES 166 0 166 0 162 (11) 151 105 164 (13) RENT 523 0 523 0 523 0 523 325 528 (5) SERVICE CHARGE 0 0 0 0 0 1 0 0 0 0 OTHER ACCOMODATION COSTS 0 0 0 0 0 0 0 1 0 0 PROPERTY INSURANCE 292 0 292 0 292 0 292 0 292 0 SECURITY COSTS 2 0 2 0 5 (3) 2 7 7 (5) GROUND MAINTENANCE 3 0 3 0 0 0 0 0 0 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 2 0 2 0 4 (2) 2 23 20 (18) LIFE CYCLE MAINTENANCE 0 0 0 0 1 (1) 0 1 3 (3) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 64 (1) 63 0 73 (23) 50 48 75 (25) 20192-FIXED ELECTRICAL 0 0 0 0 0 0 0 0 1 (1) ELECTRICITY - CONTRACT 852 0 851 1 788 (31) 757 262 790 (33) GAS 679 376 655 376 590 341 932 469 584 348 FIXTURE & FITTINGS 0 0 0 0 0 0 0 4 1 (1) JANITOR SERVICE 0 0 0 0 0 0 0 2 1 (1) CLEANING CONTRACT 381 0 375 0 374 0 374 378 374 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 224 (1) 217 (1) 193 (2) 191 56 194 (3) HEALTH & HYGIENE MATERIALS 92 (1) 112 0 93 4 97 56 102 (5) WINDOW CLEANING 11 0 11 0 11 (1) 10 4 10 0 PEST CONTROL 0 0 0 0 0 0 0 0 0 0 REFUSE UPLIFT 43 0 43 0 43 (3) 40 24 42 (2) REMOVAL & STORAGE COSTS 1 0 1 0 8 (7) 1 10 10 (9) OTHER PROPERTY COSTS 180 0 172 0 203 (39) 164 56 171 (7) PROPERTY COSTS 3,895 373 3,868 376 3,793 183 3,976 2,186 3,800 176 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 763 0 763 0 755 (2) 753 1,044 763 (10) COMPUTER EQUIPMENT MAINTENANCE 41 (1) 39 1 39 1 39 9 39 0 I.T. EQUIPMENT MAINT-CONTRACT 200 1 200 1 199 0 199 11 199 0 I.T. ELECTRONIC MESSAGING 122 0 107 0 97 0 97 0 97 0 EQUIPMENT, APPARATUS AND TOOLS 122 0 122 0 110 1 111 37 117 (6) SMALL TOOLS 3 1 4 (1) 4 0 4 2 3 1 AIDS FOR CLIENTS 973 0 973 0 874 (1) 873 244 873 0 ADAPTATIONS FOR CLIENTS 964 0 964 0 964 (1) 963 369 924 39 SUPPLIES FOR CLIENTS 364 (2) 361 1 356 0 356 124 360 (4) FURNITURE - OFFICE 1 0 1 0 1 0 1 9 2 (1) FURNITURE - GENERAL 0 0 0 0 0 0 0 1 0 0 FURNISHINGS (INCL. CROCKERY & LINEN) 17 0 17 0 15 0 16 10 19 (3) MATERIALS 10 0 10 (1) 10 0 10 0 10 0 MATERIALS, APPARATUS AND EQUIPMENT 1 0 1 0 2 (1) 1 7 4 (3) PROVISIONS - GENERAL 213 0 213 0 212 (2) 210 112 214 (4) FOOD PURCHASES WITHIN CONTRACT SERVICE 513 (1) 517 0 451 (26) 425 262 452 (27) BEVERAGES 60 0 60 0 52 (2) 50 24 52 (2) SCHOOL MILK 41 0 41 0 35 (2) 33 20 35 (2) PROTECTIVE CLOTHING & UNIFORMS 1,337 (39) 1,276 0 1,160 (14) 1,146 645 1,169 (23) LAUNDRY COSTS 4 0 4 0 3 0 3 9 3 0 OTHER SUPPLIES AND SERVICES 48 (1) 51 (4) 50 (5) 45 30 68 (23) CATERING - CONTRACT 372 0 372 0 372 0 372 336 372 0 CATERING - OUTWITH CONTRACT 57 (2) 55 0 53 (1) 52 10 52 0 MAJOR SUPPLY OF ELECTRICAL POWER 0 0 0 0 0 0 0 0 0 0 OUTSOURCED MAIL 0 0 0 0 0 0 0 1 1 (1) DELIVERY CHARGE 0 0 0 0 0 0 0 8 0 0 BULK BUYING DISCOUNT 0 0 0 0 0 0 0 0 0 0 I- PROCUREMENT ERRORS 0 0 0 0 0 0 0 2 2 (2) SUPPLIES AND SERVICES 6,226 (44) 6,151 (3) 5,814 (55) 5,759 3,326 5,830 (71) 85
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South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Period 7 Period 7 Revised Period 8 Period 8 Period 8 Social Work Resources Summary Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 0 0 0 4 (4) 0 5 5 (5) FLEET SERVICES - VEHICLE HIRE 0 0 0 0 0 0 0 0 1 (1) POOL CAR CHARGES-RENTAL 156 (1) 155 0 255 (100) 155 115 255 (100) POOL CAR CHARGES-FUEL 20 (1) 19 1 19 0 19 0 19 0 POOL CAR CHARGES-ADDITIONAL COSTS 3 0 3 0 3 0 3 0 3 0 OTHER TRANSPORT COSTS 949 (14) 1,001 (61) 978 (39) 939 60 961 (22) INSURANCE 24 0 24 0 24 0 24 0 24 0 FLEET SERVICES 0 0 0 0 0 0 0 0 0 0 FLEET SERVICE CHARGES 3,753 (629) 3,773 (626) 3,939 (792) 3,147 496 3,950 (803) HIRE OF EXTERNAL VEHICLES 7 0 7 0 7 0 7 0 7 0 HIRE OF EXTERNAL PLANT 0 0 0 0 0 0 0 3 0 0 HIRE OF SKIPS 0 0 0 0 0 0 0 1 0 0 EXTERNAL TRANSPORT CONTRACT 0 0 0 0 0 0 0 11 9 (9) PUPIL TRANSPORT - STRATHCLYDE PASS 0 0 0 0 0 0 0 4 4 (4) PUPIL TRANSPORT - OTHER 10 0 10 0 10 0 10 5 10 0 TRANSPORT AND PLANT 4,922 (645) 4,992 (686) 5,239 (935) 4,304 700 5,248 (944) ADMINISTRATION PRINTING AND STATIONERY 101 0 99 2 98 (1) 97 50 99 (2) TELEPHONES 206 0 205 1 203 (1) 202 69 207 (5) MOBILE PHONES 285 0 295 (10) 438 (153) 285 9 438 (153) ADVERTISING - RECRUITMENT 4 0 4 0 4 0 4 0 4 0 ADVERTISING - OTHER 10 0 10 (1) 10 0 10 0 10 0 POSTAGES/COURIERS 53 (1) 53 0 53 0 53 29 53 0 SMS MESSAGING 0 0 0 0 0 0 0 0 0 0 MEMBERSHIP FEES/SUBSCRIPTIONS 53 (1) 53 (1) 53 0 53 26 62 (9) INSURANCE 27 0 27 0 27 0 27 0 27 0 MEDICAL COSTS 35 (9) 26 0 27 (1) 26 42 61 (35) LEGAL EXPENSES 298 0 320 (22) 299 (2) 297 91 302 (5) HOSPITALITY / CIVIC RECOGNITION 5 0 5 0 5 0 5 1 5 0 SECURITY UPLIFT FEES 0 0 0 0 0 0 0 1 1 (1) OTHER ADMIN COSTS 55 (1) 55 0 55 0 55 19 56 (1) CONFERENCES - OFFICIALS (incl associated costs) 7 (1) 7 0 7 0 7 0 7 0 TRAINING 44 0 44 0 44 0 44 23 44 0 INTERNAL SUPPORT SERVICES ALLOCATION 410 0 410 0 410 0 410 0 410 0 ADMINISTRATION 1,593 (13) 1,613 (31) 1,733 (158) 1,575 360 1,786 (211) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 55 0 55 0 55 0 55 0 55 0 OTHER LOCAL AUTHORITIES 25 0 25 0 25 0 25 0 25 0 GRANTS TO VOLUNTARY ORGANISATIONS 23 0 23 0 23 0 23 12 23 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 2,757 (2) 2,604 151 2,107 141 2,248 1,327 2,115 133 PAYMENTS TO OTHER BODIES 2,382 0 2,226 86 2,107 197 2,304 911 2,122 182 PAYMENTS TO HEALTH BOARD 1,508 1 1,508 0 1,515 (7) 1,508 108 1,508 0 PRIVATE INDIVIDUALS - GENERAL 1,103 (2) 940 161 951 151 1,102 534 966 136 SOCIAL WORK - FOSTER PARENTS 6,482 0 6,658 (175) 6,792 (264) 6,533 3,951 6,661 (128) SOCIAL WORK - FOSTER PARENTS DISCRETIONARY PAYMENTS 94 0 94 0 94 0 94 43 94 0 SOCIAL WORK - ADOPTION ALLOWANCES 750 (100) 889 (239) 858 (208) 650 635 858 (208) DIRECT PAYMENTS 10,642 236 10,656 222 10,530 348 10,878 6,068 10,522 356 PAYMENT TO OTHER BODIES 25,821 133 25,678 206 25,057 358 25,420 13,589 24,949 471 PAYMENT TO CONTRACTORS PAYMENT TO LOCAL AUTHORITY CONTRACTOR 0 0 0 0 6 (6) 0 6 6 (6) PAYMENT TO PRIVATE CONTRACTOR 0000-DEFAULT 1,177 0 1,177 0 2,205 0 2,160 137 2,161 (1) PAYMENT TO PRIVATE CONTRACTOR - MISC 0 0 0 0 0 0 0 0 0 0 PAYMENT TO PRIVATE CONTRACTOR - PAYMENTS TO VOL ORGS 73,645 0 73,360 285 74,327 (22) 73,570 40,513 73,913 (343) PAYMENT TO PRIVATE CONTRACTOR - CET ALLOCATION - HOME CARE34,153 (1) 34,153 0 33,846 0 33,488 17,811 33,489 (1) PAYMENT TO PRIVATE CONTRACTOR - SECURE ACCOMMODATION 584 0 597 0 615 0 615 693 615 0 PAYMENT TO PRIVATE CONTRACTOR - RESPITE 2,048 (2) 2,071 (25) 2,046 0 2,046 4 2,046 0 PAYMENT TO PRIVATE CONTRACTOR - CARE COMMISSION COSTS 0 0 0 0 0 0 0 0 0 0 PAYMENT TO PRIVATE CONTRACTOR - DAY CARE 1,410 (322) 1,335 (259) 1,144 (68) 1,339 581 1,459 (120) PAYMENT TO PRIVATE CONTRACTOR - HOME SUPPORT 23,764 (918) 23,683 (781) 22,905 297 24,052 12,714 23,745 307 PAYMENT TO PRIVATE CONTRACTOR - EMPLOYMENT TRAINING 55 0 55 0 55 0 55 29 55 0 PAYMENT TO PRIVATE CONTRACTOR - OTHER INCENTIVES 0 0 0 0 0 0 0 0 0 0 PAYMENT TO PRIVATE CONTRACTOR - FREE PERSONAL NURSING CARE9,135 0 9,135 0 9,135 0 9,135 3,810 9,135 0 PAYMENT TO PRIVATE CONTRACTOR - HOSPITAL DISCHARGE 18 0 18 0 0 0 0 0 0 0 PAYMENT TO PRIVATE CONTRACTOR - C & F - OUT OF SCHOOL SERVICE0 0 0 0 18 0 18 17 18 0 PAYMENT TO PRIVATE CONTRACTOR - RESPITE AWAITING LONG TERM CARE253 0 253 0 0 0 0 (74) 0 0 PAYMENT TO PRIVATE CONTRACTOR - P.A. (COLLEGE) 1,023 0 1,030 0 260 0 280 151 280 0 PAYMENT TO PRIVATE CONTRACTOR - GROUPWORK/SOCIAL SUPPORT419 (1) 418 0 1,030 0 1,030 555 1,030 0 PAYMENT TO PRIVATE CONTRACTOR - CARER RESPITE 0 0 0 0 418 0 419 226 419 0 PAYMENT TO PRIVATE CONTRACTOR - COVID 19 ADDITIONAL COSTS 0 0 0 0 0 0 0 0 0 0 PAYMENT TO PRIVATE CONTRACTOR - INTERIM CARE 0 0 0 0 0 0 0 37 0 0 PAYMENT TO PRIVATE CONTRACTOR - REFUSE DISPOSAL 115 1 115 0 3 (3) 0 3 2 (2) PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 0 0 0 0 116 (1) 115 60 116 (1) SLC MANAGED 0 0 0 0 0 0 0 2 0 0 PAYMENT TO CONTRACTORS 147,799 (1,243) 147,400 (780) 148,129 197 148,322 77,275 148,489 (167) TRANSFER PAYMENTS WORK EXPERIENCE 4,139 (567) 4,419 (847) 0 0 0 0 0 0 DIRECT ASSISTANCE TO PERSONS 32 0 32 0 4,641 (1,069) 3,572 2,991 4,748 (1,176) SECTION PAYMENTS 0 0 0 0 31 0 31 68 34 (3) TRANSFER PAYMENTS 4,171 (567) 4,451 (847) 4,672 (1,069) 3,603 3,059 4,782 (1,179) 86
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South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Period 7 Period 7 Revised Period 8 Period 8 Period 8 Social Work Resources Summary Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) FINANCING CHARGES DEPRECIATION-CAP CHARGES 1 0 1 0 0 0 0 0 0 0 LEASING CHARGES - FINANCE 0 0 0 0 1 0 1 0 0 1 LEASING CHARGES - OPERATIONAL 395 0 395 0 (1) 0 (1) 0 39 (40) I.T. EQUIPMENT LEASING-CONTRACT 0 0 0 0 394 (1) 393 19 356 37 FINANCING CHARGES 396 0 396 0 394 (1) 393 19 395 (2) TOTAL EXPENDITURE 304,703 61 305,049 (229) 304,342 (489) 303,657 160,322 304,138 (481) INCOME NON RELEVANT GOVERNMENT GRANT (8,510) 0 (8,510) 0 (8,510) 0 (8,510) (3,788) (8,510) 0 RECOVERY FROM TRUNK ROAD PROJECT (25,039) 0 (25,039) 0 0 0 0 0 0 0 RESOURCE TRANSFER INCOME FROM THE HEALTH BOARD (1,619) 0 (1,859) 240 (25,039) 0 (25,039) (16,606) (25,039) 0 51000-CONTRIBUTIONS FROM OTHER LOCAL 0 0 (276) 0 (276) 0 CONTRIBUTIONS FROM OTHER BODIES 0 0 0 0 (1,097) 290 (807) (703) (1,097) 290 SALES - GENERAL (14) 0 (24) 10 0 0 0 0 0 0 SALES - SALE OF MEALS (7,649) (67) (7,682) (23) (24) 10 (14) (23) (31) 17 FEES AND CHARGES - GENERAL (656) 1 (639) 0 (7,095) 167 (6,652) (5,253) (6,843) 191 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (26,334) 0 (26,417) 0 (639) 0 (443) (63) (444) 1 CHARGES TO HEALTH BOARDS (4) 0 (4) 0 (25,932) 0 (25,932) (601) (25,932) 0 FEES AND CHARGES - OTHER BODIES (221) 4 (218) 0 (4) 0 (4) 0 (4) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (27) 1 (27) 1 (218) 0 (218) 0 (178) (40) RENTAL INCOME (235) 0 (235) 1 (27) 0 (27) (13) (27) 0 OTHER INCOME (400) 0 (400) 0 (157) 22 (135) (75) (154) 19 REALLOCATION OF SUPPORT COSTS 0 0 0 0 (400) 0 (400) 0 (403) 3 INCOME TOTAL (70,708) (61) (71,054) 229 (69,142) 489 (68,457) (27,125) (68,938) 481 NET EXPENDITURE 233,995 0 233,995 0 235,200 0 235,200 133,197 235,200 0 87
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