Agenda Document Pack - Financial Resources Scrutiny Forum - 20/02/2025
South Lanarkshire Council · 20 February 2025
Back to Financial Resources Scrutiny Forum — 20 February 2025 and its agenda
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Council Offices, Almada Street Hamilton, ML3 0AA Wednesday, 12 February 2025 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, 20 February 2025 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 19 December 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 February 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 7 - 26 3b Capital Budget Monitoring 2024/2025 - Housing Capital Programme Report dated 3 February 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached 27 - 32 4 Revenue Budget Monitoring 2024/2025 Report dated 12 February 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 33 - 46 5 Revenue Budget Monitoring 2024/2025 - Detailed Resource Analysis Report dated 3 February 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 47 - 106 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 19 December 2024 Chair: Councillor Grant Ferguson Councillors Present: Councillor Mathew Buchanan, Councillor Colin Dewar, Councillor Monique Equi, Councillor Ross Gowland, Councillor Gavin Keatt, Councillor Richard Lockhart, Councillor Julia Marrs (Depute), 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 No interests were declared. 2 Minutes of Previous Meeting The minutes of the meeting of the Financial Resources Scrutiny Forum held on 21 November 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 3 December 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 1 November 2024. The revised General Fund Capital Programme for 2024/2025 totalled £69.832 million, as detailed in Appendix B to the report. The revised programme included adjustments totalling a net decrease of £6.960 million, as approved at the Executive Committee on 11 December 2024 and detailed in Appendix A to the report. The programme spend and funding available to support the General Fund Capital Programme was detailed in Appendix D to the report. The forecast spend for the financial year was currently £69.132 million which represented an underspend of £0.700 million. The forecast underspend related to 3 Roads projects, as detailed in paragraph 4.3 of the report. Actual spend incurred to 1 November 2024 totalled £21.114 million. Actual funding received to 1 November 2024 was £42.202 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 1 November 2024 was detailed in appendices E to G to the report. 2 3
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The Head of Finance (Strategy) responded to a member’s question in relation to the underspend. The Forum decided: that the position on the General Fund Capital Programme as at 1 November 2024 be noted. [Reference: Minutes of 21 November 2024 (Paragraph 3a) and Minutes of the Executive Committee of 11 December 2024 (Paragraph 4)] Councillor Keatt joined the meeting during consideration of the above item of business 3b Capital Budget Monitoring 2024/2025 – Housing Capital Programme A report dated 3 December 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 1 November 2024 (Period 8). The revised Housing Capital Programme for 2024/2025 totalled £77.248 million, as approved by the Executive Committee on 11 December 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. Details of the forecast underspend of £5.152 million were provided in paragraph 4.4 of the report. Spend to 1 November 2024 on the Housing Capital Programme amounted to £29.530 million. As at 1 November 2024, £29.530 million of funding had been received. The physical progress achieved with the Housing Capital Programme 2024/2025 at 1 November 2024 was detailed in Appendix B to the report. The Forum decided: that the physical and financial progress of the Housing Capital Programme as at 1 November 2024 be noted. [Reference: Minutes of 21 November 2024 (Paragraph 3b) and Minutes of the Executive Committee of 11 December 2024 (Paragraph 4)] 4 Revenue Budget Monitoring 2024/2025 A report dated 3 December 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 1 November 2024 (Period 8), along with a projection for the year to 31 March 2025. As at 1 November 2024, the projected outturn position on the General Fund Revenue Account for 2024/2025 was an underspend of £8.9 million, as detailed in Appendix 1 to the report. As at 1 November 2024, the projected outturn position for the Housing Revenue Account for 2024/2025 was a projected break-even position, as detailed in Appendix 2 to the report. Information was provided on the following key budget areas:- teacher numbers employer’s pension contribution increase (teachers) 4
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the living wage The Forum decided: (1) that the projected breakeven position on the General Fund Revenue Account for 2024/2025 and the actual spend as at 1 November 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 1 November 2024, as detailed in section 5 of the report, be noted. [Reference: Minutes of 21 November 2024 (Paragraph 4) and Minutes of the Executive Committee of 13 November 2024 (Paragraph 3)] 5 Revenue Budget Monitoring 2024/2025 – Detailed Resource Analysis A report dated 3 December 2024 by the Executive Director (Finance and Corporate Resources) was submitted comparing actual expenditure against budgeted expenditure for the period 1 April to 1 November 2024 (Period 8). 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 1 November 2024 details of the most significant variances within Resources and the Housing Revenue Account across subjective headings and across Services as at 1 November 2024 a line by line trend analysis of the total Resources’ expenditure and income across subjective headings as at 1 November 2024 The Finance Manager (Strategy) responded to a member’s questions on various aspects of the report. The Forum decided: that the position as at 1 November 2024 (Period 8) be noted. [Reference: Minutes of 21 November 2024 (Paragraph 5)] 6 Urgent Business There were no items of urgent business. Chair’s Closing Remarks The Chair wished everyone a happy festive season. 5
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 20 February 2025 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 30 December 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. The Capital reports attached provide detail on the position as at 30 December 2024 from both a financial and physical perspective. 3.2. Appendices A to C show the financial position of the General Fund Capital Programme, with the physical progress detailed in Appendices D to F – as they are split into Build, Non-Build and Roads. 4. General Fund Capital Programme 2024/2025 4.1. 2024/25 Budget: The revised programme for the General Fund is £69.832 million. This revised programme consists of the base budget plus carry forward projects and adjustments which have been agreed by the Executive Committee up to and including its meeting on 11 December 2024. 4.2. 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 £59.024 million. 4.3. This forecast underspend reflects the timing of spend across this year and into the new financial year, and results in budget required in 2025/2026 rather than 2024/2025. Funding for projects remaining underspent at the financial year end will be carried forward to allow the projects to be completed in 2025/2026. As at 30 December 2024, work continues to clarify the predicted spend position for the General Services Capital Programme for the remainder of this financial year. Officers will continue to work to maximise spend in 2024/2025. 3a 7
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4.4. 2024/2025 Actual Position: Actual spend incurred to the 30 December 2024 totals £33.568 million. 4.5. This leaves expenditure of £25.456 million still to be incurred up to the end of the financial year and relates to the timing of expenditure on several high value projects including the Leisure and Culture Transformation Fund, Roads Investment Programme and Planned Asset Management Programme. The latest outturn information indicates that this level of expenditure will be incurred between now and the financial year end. 4.6. Actual funding received to 30 December 2024 is £52.509 million. The funding for the year includes an additional allocation for Tier 2 Active Travel Infrastructure of £0.272 million. The funding will be used for Hairmyres Transport Interchange - Active Travel Network and is required be spent by the end of the financial year. Given the lateness of the award, this funding will be spent before other Tier 1 funding received, with Tier 1 funding slipped into next financial year for other ongoing Hairmyres related active travel interventions. The total capital programme for 2024/2025 has not increased however the programme for 2025/2026 will include this project. 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 February 2025 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent 8
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Previous References Executive Committee, 12 February 2025 List of Background Papers Capital Ledger prints to 30 December 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 455637) E-mail: lorraine.o’hagan@southlanarkshire.gov.uk 9
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APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2024/25 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2024 TO 30 DECEMBER 2024 £m Total Base Budget (including carry forward from 2023/2024) 69.832 Proposed Adjustments – Period 10 0.00 69.832 Total Revised Budget 2024/25 Budget Period 10 Proposed Adjustments Revised 2024/25 Budget Resource £m £m £m Community & Enterprise 47.364 - 47.364 Education 8.371 - 8.371 Finance & Corporate 3.086 - 3.086 Housing & Technical 9.984 - 9.984 Social Work 1.027 - 1.027 TOTAL CAPITAL PROGRAMME 69.832 - 69.832 10
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APPENDIX B SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2024/25 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2024 TO 30 DECEMBER 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 2,415 683 1,315 Enterprise & Sustainable Dev 18,460 4,769 5,329 28,558 8,097 (13,886) 22,769 17,048 5,721 7,362 Roads, Transport & Fleet 11,798 4,995 2,377 19,170 4,181 (1,854) 21,497 19,462 2,035 11,416 Resource Total 31,638 11,242 7,694 50,574 12,530 (15,740) 47,364 38,925 8,439 20,093 Education Growth / Accommodation Pressures 5,531 (2,084) 2,316 5,563 1,458 (1,603) 5,418 5,037 381 4,127 ICT Developments 1,600 38 0 1,638 0 0 1,638 1,788 (150) 842 Free School Meals 0 308 (78) 430 332 0 762 821 (59) 104 Education Other 0 480 123 603 (50) 0 553 553 0 437 Resource Total 7,131 (1,258) 2,361 8,234 1,740 (1,603) 8,371 8,199 172 5,510 Finance & Corporate IT Services 2,246 684 156 3,086 0 0 3,086 2,753 333 2,440 Resource Total 2,246 684 156 3,086 0 0 3,086 2,753 333 2,440 Housing & Technical Office Accom 5,852 3,742 (919) 8,675 0 0 8,675 7,261 1,414 4,601 Private Housing Scheme of Assistance 1,000 0 0 1,000 (1,000) 0 0 0 0 0 Other Housing 304 29 921 1,254 700 (645) 1,309 859 450 411 Resource Total 7,156 3,771 2 10,929 (300) (645) 9,984 8,120 1,864 5,012 Social Work Alarms / SWIS Plus 1,341 (318) 4 1,027 0 0 1,027 1,027 0 513 Resource Total 1,341 (318) 4 1,027 0 0 1,027 1,027 0 513 Overall Total 49,512 14,121 10,217 73,645 14,176 (17,988) 69,832 59,024 10,809 33,568 11
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APPENDIX C SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2024 TO 30 DECEMBER 2024 2024/25 Original Estimate inc C/F 2024/25 Revised Budget 2024/25 Forecast Spend 2024/25 Forecast Variance 2024/25 Actual to 30/12/24 Expenditure £m £m £m £m £m General Fund Programme 73.850 69.832 59.024 10.808 33.568 Income 2024/25 Budget 2024/25 Revised Budget 2024/25 Actual To 30/12/24 £m £m £m Prudential Borrowing 32.564 17.560 17.560 Developers Contributions 8.800 7.474 3.830 Partners (Including Scotland’s Public Sector Heat Decarbonisaton Fund, Cycling Scotland, Transport Scotland and REF / Wind Farms) 0.958 4.814 1.485 Scottish Government: - Capital Grant 20.156 22.610 21.570 - 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 0.727 1.056 0.727 Shared Prosperity Fund 2.645 2.649 0.000 Levelling Up Fund 0.000 7.400 2.839 Capital Receipts 1.340 1.340 1.340 Specific Reserves 1.257 0.919 0.793 Revenue Contribution 0.000 0.000 0.000 TOTAL FUNDING 73.850 69.832 52.509 12
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Appendix D (Page 1) GENERAL FUND CAPITAL PROGRAMME 2024/25 BUILD EXECUTIVE SUMMARY PERIOD ENDED 30 DECEMBER 2025 (PERIOD 10) 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 41 43 - - - - Projects on Programme - 85 92 102 99 105 104 106 106 116 - - - - Projects Behind Programme - 0 0 0 0 0 2 0 0 0 - - - - Projects Altered Brief/ Programme - 2 2 2 1 1 1 2 1 0 - - - - Projects Held - 15 14 23 24 33 33 32 31 32 - - - - - 103 109 133 133 156 163 175 179 191 0 0 0 0 Project Status Design Feasibility - 43 49 73 71 88 88 94 90 98 - - - - Sketch Design - 1 1 1 1 4 4 6 5 4 - - - - Detailed Design - 0 0 0 0 0 0 0 0 0 - - - - Production Information - 9 9 8 8 8 9 7 7 10 - - - - Tendering - 24 24 25 26 23 24 17 24 24 - - - - On Site - 25 25 20 18 16 15 16 12 12 - - - - Complete - 1 1 6 9 17 23 35 41 43 - - - - - 103 109 133 133 156 163 175 179 191 0 0 0 0 13
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Appendix D (Page 2) General Services Capital Programme 2024/25 Build Variance Explanations Project Name Status Variance Explanation - - - 14
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Appendix E (Page 1) GENERAL FUND CAPITAL PROGRAMME 2024/25 NON BUILD EXECUTIVE SUMMARY PERIOD ENDED 30 DECEMBER 2025 (PERIOD 10) 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 31 31 Approved from 24/25 Programme - - 5 5 5 5 7 7 7 7 Total Projects Currently Reported - - 36 36 36 36 38 38 38 38 Number of Projects Projects Completed - - 2 2 2 2 6 7 7 7 Projects Ahead of Programme - - 0 0 0 0 0 0 0 0 Projects on Programme - - 34 34 34 34 30 31 31 31 Projects Behind Programme - - 0 0 0 0 2 0 0 0 Projects, Altered Brief/Programme - - 0 0 0 0 0 0 0 0 Projects On Hold - - 0 0 0 0 0 0 0 0 - - 36 36 36 36 38 38 38 38 15
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Appendix E (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 Complete Gypsy Travellers Sites On programme Central Energy Efficiency Fund On programme Community Alarms On programme Replacement SWISS Plus IT System On programme 16
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Appendix E (Page 3) General Services Capital Programme 2024/2025 Non Build Variance Explanations Project Name Status Variance Explanation - - - 17
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Appendix F (Page 1) GENERAL SERVICES CAPITAL PROGRAMME 2024/25 ROADS EXECUTIVE SUMMARY PERIOD ENDED 30 DECEMBER 2025 (PERIOD 10) 1 2 3 4 5 6 7 8 9 10 11 12 13 Number of Projects Total Projects Currently Reported - - 166 172 183 185 185 188 188 189 Programme Status Projects Complete - - 31 39 53 74 82 101 109 120 Projects on Programme - - 135 133 128 103 95 75 67 57 Projects Behind Programme - - 0 0 0 0 0 0 0 0 Projects, Altered Brief / Programme - - 0 0 0 0 0 1 0 0 Projects Still to Commence - - 0 0 2 8 8 11 12 12 - - 166 172 183 185 185 188 188 189 Project Status Briefing - - 32 28 24 13 13 14 12 12 Production Information - - 82 77 87 68 67 54 47 37 Billing - - 0 0 0 0 0 0 0 0 Tendering - - 3 3 5 4 4 1 2 3 On Site - - 18 25 14 26 19 18 18 17 Complete - - 31 39 53 74 82 101 109 120 - - 166 172 183 185 185 188 188 189 18
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Appendix F (Page 2) General Services Capital Programme 2024/2025 Roads Variance Explanations Project Name Status Variance Explanation Roads Refurbishment Budget Structures Projects Cornwall Street Footbridge, East Kilbride Project held This project has been re-tendered with no returns. Other options are now being considered. 19
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 10 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 20
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 10 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Strategic Patching 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 21
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 10 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Hamilton Area Strategic Schemes 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 1 122
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 10 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held PROJECT STATUS PROGRAMME STATUS Project Title 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 23
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 10 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Strategic 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 Quothquan/StJohns Kirk ~ scour repairs 1 1 Westshield Bridge ~ refurbishment and repair 1 1 Traffic and Transportaion Minor works ~ various lining & signing works 1 1 Vehicle Activated Signs ~ Upgrades 1 1 24
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 10 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held PROJECT STATUS PROGRAMME STATUS Project Title 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 (Phase 1) 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 Grounds ~ Landscaping works , Cycle Path, Churchill Avenue 1 1 Pedestrian and cycle improvements Ph.2 ~ Burnbank Road near West Stewart Street 1 1 Junction Upgrade Redwood Drive ~ Junction Upgrade 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 COMMUNITY BUS FUND Land Purchase at Lanark Bus Station 1 1 25
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 10 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held PROJECT STATUS PROGRAMME STATUS Project Title CITY DEAL PROJECTS Cathkin ~ Loss of value and Noise Insulation Regulations surveys 1 1 Stewartfield Way 1 1 Greenhills/Strathaven Road 1 1 12 37 0 3 17 120 120 57 0 0 12 26
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 20 February 2025 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 30 December 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 30 December 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. 2024/2025 Housing Capital Programme 4.1. 2024/2025 Budget: The revised Housing Capital Programme for the year is £77.248 million as approved by the Executive Committee on 12 February 2025. 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 £73.112 million for the year. 4.4 The underspend of £4.136 million is a result of delays in site starts at Cairnswell Avenue, Cambuslang and Brackenhill Farm, Hamilton. In addition, the average purchase price for properties purchased through the Market Purchase Scheme has reduced reflecting the current size of properties. Any Council funding not utilised in year (borrowing) will carry forward into the next financial year. 4.5 2024/2025 Actual Position: Spend to 30 December 2024 on the Housing Capital Programme amounts to £43.425 million. 3b 27
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4.6 As at 30 December 2024, £43.425 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 February 2025 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References Executive Committee, 12 January 2025 List of Background Papers Capital Ledger prints to 30 December 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 455637) E-mail: lorraine.o’hagan@southlanarkshire.gov.uk 28
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APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2024/25 HOUSING PROGRAMME FOR PERIOD 1 APRIL 2024 TO 30 DECEMBER 2024 2024/25 Annual Budget 2024/25 Forecast Spend 2024/25 Forecast Variance 2024/25 Actual to 30/12/24 £m £m £m £m Expenditure 2024/25 Budget 77.248 73.112 4.136 43.425 2024/25 Annual Budget 2024/25 Actual to 30/12/24 £m £m Income Capital Receipts 0.000 0.265 Capital Receipts – Land Sales 0.000 0.000 Capital Funded from Current Revenue 33.506 32.330 Prudential Borrowing 23.363 0.000 Scottish Government Specific Grant: - New Build 17.259 10.206 - Open Market Purchase Scheme 3.000 0.000 - Mortgage to Rent 0.120 0.353 Other Income 0.000 0.271 77.248 43.425 29
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Appendix B (Page 1) HOUSING CAPITAL PROGRAMME 2024/2025 EXECUTIVE SUMMARY PERIOD ENDED 30 DECEMBER 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 34 35 - - - - Projects on Programme - 112 112 104 104 107 107 110 101 104 - - - - Projects Behind Programme - 8 5 4 1 2 0 0 2 1 - - - - Projects Altered Brief/Programme - 2 6 5 3 2 2 1 4 2 - - - - Projects Held - 21 22 24 27 27 26 26 24 25 - - - - - 148 150 152 152 161 161 164 165 167 0 0 0 0 Project Status Design Feasibility - 58 59 55 54 57 55 51 50 49 - - - - Sketch Design - 4 4 2 2 2 2 1 1 1 - - - - Detailed Design - 2 2 2 2 3 4 4 4 3 - - - - Production Information - 9 9 13 12 11 10 11 13 15 - - - - Tendering - 45 45 42 40 33 32 31 29 31 - - - - On Site - 25 26 23 25 32 32 39 34 33 - - - - Complete - 5 5 15 17 23 26 27 34 35 - - - - - 148 150 152 152 161 161 164 165 167 0 0 0 0 30
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Appendix B (Page 2) Housing Capital Programme 2024/2025 Build Variance Explanations Project Name Status Variance Explanation Strutherhill Zone C - External Fabric Repairs Behind Programme Project delayed due to bat/bird ecology surveys. 31
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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 35.753 42.83 48.851 54.872 60.893 77.303 Revised Budget 24/25 0 5.05 10.075 11.647 15.503 19.717 22.439 29.53 36.263 43.425 49.531 55.637 61.743 77.248 Actual 24/25 0 5.05 10.075 11.647 15.503 19.717 22.439 29.53 36.263 43.425 0 0 0 0 0 10 20 30 40 50 60 70 80 90 £ Millions HRA Capital Expenditure Profile Graph 24/25 32
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 20 February 2025 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 30 December 2024 [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s):- [recs] (1) that the transfers to reserves, previously approved by the Executive Committee, totalling £26.890 million, as detailed in paragraph 4.2, be noted; (2) that including Resources, Corporate items and Council Tax, and the proposed Transfer to Reserves, the Council’s outturn underspend of £13.727 million for 2024/2025, as detailed in paragraph 4.2, be noted; (3) that the proposed Transfers to Reserves, totalling £4.963 million, as detailed in paragraph 4.3, be noted; (4) that the non-recurring underspend of £0.650 million in the delegated budget to the Integration Joint Board (IJB) be held in reserves for use in future years, as detailed in paragraph 4.9, be noted; (5) that the proposed use of £7.907 million underspend from the Loans Fund Review be transferred to reserves to support the Budget Strategy which could include the 2025/2026 Revenue Budget, as detailed in paragraph 4.18, (as approved by the Executive Committee on 12 February 2025) be noted; (6) that the proposed use of £5.820 million underspend in Utilities (£2.000 million), Procurement savings (£0.520 million) and Council Tax (£3.300 million) be transferred to reserves to support the Budget Strategy which could include the 2025/2026 Revenue Budget, as detailed in paragraph 4.18, be noted; (7) that the redeterminations of 2024/2025 revenue grant funding, as included in the Local Government Finance Circular 10/2024, and detailed in section 6 of the report, be noted; and (8) that the projected break-even position on the Housing Revenue Account for 2024/2025, as detailed in section 7 and Appendix 4, be noted. 3. Background 3.1. This overview report will summarise the 2024/2025 Probable Outturn position for the Council’s General Fund Revenue Account to 31 March 2025. An Executive Summary is provided in Section 4, while Section 5 provides the detail of the General Fund outturn position including details of proposed transfers to Reserves. Section 6 details the various 2024/2025 revenue grant redeterminations included in the Local Government 4 33
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Finance Settlement 2025/2026. Sections 7 provides the position on the Housing Revenue Account. 3.2. When establishing the probable outturn position for the year, Resources were asked to take all known commitments into account. This report details the anticipated spend for the current year (Appendix 1) and proposes funds to be transferred to reserves for future commitments (Appendix 2). The report will also detail the position after the proposed transfers to reserves (Appendix 3) for those known commitments required in the next financial year. Finally, Appendix 4 provides the Housing Revenue Account position. 4. Executive Summary – 2024/2025 General Services Probable Outturn 4.1. This report and appendices provide a detailed analysis of the Council’s financial position. While the full detail and background is provided in the report, the summary position including the key highlights is detailed in this Executive Summary. 4.2. The outturn position before any new proposed Transfers to Reserves is shown in detail in Appendix 1 and summarised in Table 1. Table 1 shows the initial underspend of £18.690 million. This is after the previously identified / approved Transfers to Reserves totalling £26.890 million in relation to:- the timing of spend on 2024/2025 Investments (£0.325 million, detailed in the Executive Committee, 26 June 2024) the use of the 2024/2025 underspend due to the reduction in Employers Pension Contribution Reduction (£22.965 million, as agreed at Executive Committee, November 2023) the underspend in the Pay Award budget (£3.600 million, as agreed at Executive Committee, November 2024). Table 1: Analysis of Outturn Position Position Before Transfers to Reserves Proposed Transfers to Reserves Position After Transfers to Reserves £m £m £m Resource Position (section 4.4) 3.207 3.207 0.000 Loan Charges (section 4.12) 7.907 0.000 7.907 Corporate Items (section 4.13 - 4.15) 4.276 1.756 2.520 Council Tax (section 4.16) 3.300 0.000 3.300 Probable Outturn Position 18.690 4.963 13.727 4.3. The figures in Table 1 show proposed transfers to reserves totalling £4.963 million. The previously identified Transfers to Reserves (£26.890 million) and the proposed Transfers to Reserves (£4.963 million) are shown (Appendix 2). Each of the lines in Table 1 are detailed below. 4.4. Resources: As covered in Table 1, Resources are reporting a combined breakeven position. The position across Resources includes Transfers to Reserves totalling £3.207 million. These are summarised in section 5.2. 4.5. Community and Enterprise Resources are showing a break-even position after proposed Transfers to Reserves in relation to the Fleet Sinking Fund and Electric Bus Payback. 34
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4.6. Education Resources are showing a break-even position after a Transfer to Reserves for PEF expenditure to be incurred later in the 2024/2025 school year. 4.7. Finance and Corporate Resources are showing a break-even position after Transfers to Reserves in relation to the Scottish Welfare Fund and Grants to Voluntary Organisations. 4.8. Housing and Technical Resources are showing a break-even position after Transfers to Reserves for Homelessness, Ukraine funding and Office Accommodation costs. 4.9. The position for the Social Work Resources’ Adults and Older People (delegated budget) includes a Transfer to Reserves for committed repairs works across Social Work properties. It also includes a £0.650 million commitment in relation to the element of the budget delegated to the Integrated Joint Board (IJB) – the is effectively an underspend on the delegated budget. These monies are part of the Council’s contribution to the IJB and could have been retained by the Council, however this assumed commitment allows the IJB to retain this non-recurring underspend within their reserves earmarked for future costs, in line with the approach to integrating Health and Social Care budgets. It is proposed that these monies will be retained in the Council’s Balance Sheet and will be available for use by the IJB. 4.10. The Social Work Resources non-delegated Services position is also break-even. This includes Children and Families. The position includes a Transfer to Reserves for residual pressures of residential placements and fostering and kinship care which are anticipated to continue into 2025/2026, while the budget recovery plan continues to be implemented. 4.11. All Resource transfers to Reserves are shown in Appendix 2. 4.12. Loan Charges: An in-year underspend of £7.907 million is anticipated in 2024/2025 from the Loans Fund Review. This is an increase of £0.661m from the previously reported figure of £7.246m in the current financial year (2025/2026 Revenue Budget Gap and Savings report, Executive Committee, 13 November 2024). This increase is mainly due to the timing of capital spend combined with changes in timing of borrowing and interest rates of assumed borrowing. That report recommended consideration of the use of the Loans Fund Review underspends to support the Budget Strategy from 2027/2028 to 2029/2030. Details are provided in sections 5.9 to 5.11. 4.13. Corporate Items: There is a net underspend of £2.520 million for Corporate Items after known commitments and including proposed Transfers to Reserves totalling £1.756 million in relation to the Insurance Fund, CEEF and Scotland Excel Contract. The 2025/2026 Revenue Budget Gap and Savings report (Executive Committee, 13 November 2024) outlined underspends of £3.600 million in Pay Award funding and £2.000 million for Utilities. It was agreed that the £3.600 million Pay Award funding would be set aside to contribute to 2025/2026 pay award costs. This is already assumed in the Corporate Items underspend quoted above (£2.520 million). The £2.520 million includes an underspend of £2.000 million from utilities. The November 2024 Executive Committee report noted that this £2.000 million Utilities underspend was to be considered alongside the Settlement once received. This is considered further in section 4.18. 4.14. The £2.520 million underspend in Corporate Items also includes a net underspend of £0.520 million in relation to procurement savings proposed for 2025/2026 that have already been achieved this financial year. This is after a proposed Transfer to Reserves for the Scotland Excel Contract to contribute towards future years contract 35
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costs associated with support for the delivery of further procurement savings. The Corporate Items underspends are covered in detail in section 5.12 to 5.15. 4.15. The report also noted that work was ongoing along with our Treasury Management advisers to confirm the impact of the change in accounting treatment in relation to Service Concessions / IFRS16. This work relates to the change in accounting treatment for the Council’s Service Concessions (PPP scheme) and will be confirmed at the end of the financial year. 4.16. Council Tax / Council Tax Reduction Scheme (CTRS): There is a net over recovery of Council Tax / CTRS of £3.300 million (sections 5.18 and 5.19). The 2025/2026 Revenue Budget Gap and Savings report (Executive Committee, 13 November) outlined an estimated over recovery of £3.300m. This was to be considered alongside the Settlement once received. This is considered further in section 4.18. 4.17. Summary and Proposals: As noted in section 4.2, there is an overall underspend of £13.727 million after the previously identified / approved (£26.890 million) and proposed (£4.963 million) Transfers to Reserves. The majority of the underspend has already been reported to Committee as part of the 2025/2026 Revenue Budget Gap and Savings paper in November 2024 (in relation to early outturn expectations for Loans Fund Review, Utilities and Council Tax). This Probable Outturn adds some additional underspends in Loan Charges of £0.661 million (section 4.12) and procurement savings of £0.520 million (section 4.14). 4.18. In terms of this £13.727 million, the following is proposed:- that the £7.907 million underspend from the Loans Fund Review (section 5.9) be transferred to Reserves to support the Budget Strategy which could include the 2025/2026 Revenue Budget (as approved at the Executive Committee on 12 February 2025) that the £2.000 million underspend in Utilities (section 5.12), the £0.520 million from Procurement Savings (section 5.12) and the £3.300 million over recovery of Council Tax (section 5.18), totalling £5.820 million, be transferred to Reserves to support the Budget Strategy which could include the 2025/2026 Revenue Budget 4.19. Members are asked to note that the majority of the underspend has already been reported to Executive Committee as part of the 2025/2026 Revenue Budget paper in November 2024. Members were advised of the in-year underspends which totalled £12.546m (Loans Fund review - £7.246 million , and Utilities and Council Tax of £5.300 million). The position now reflects marginal increases with the underspend in Loan Charges now being £7.907 million (an increase of £0.661 million, section 4.12). Utilities and Council Tax positions remain unchanged, and there is an additional underspend in procurement savings of £0.520 million (section 4.14). 4.20. Further details of the Probable Outturn position are provided in the remainder of the report. 5. 2024/2025 General Services Probable Outturn – Resources and Corporate Lines 5.1. Total Resource Position: The outturn position for Resources, before any Transfers to Reserves, is an underspend of £3.207 million. 5.2. Resources are proposing Transfers to Reserves totalling £3.207 million. These are detailed in Appendix 2. Taking these transfers into account results in a net Resources’ breakeven position. Details across Resources are shown in Table 2. 36
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Table 2: Resource Outturn Outturn Before Transfers to Reserves £m Proposed Transfers to Reserves £m Outturn After Transfers to Reserves £m over/ under £m Community and Enterprise 0.040 0.040 0.000 - Education 0.417 0.417 0.000 - Finance and Corporate 0.856 0.856 0.000 - Housing and Technical 0.705 0.705 0.000 - Social Work – Delegated to IJB 0.350 0.350 0.000 - Social Work – Non Delegated 0.839 0.839 0.000 - Joint Boards 0.000 0.000 0.000 - 3.207 3.207 0.000 - 5.3. Community and Enterprise Resources are showing a break-even position after Transfer to Reserves in relation to the Fleet Sinking Fund and Electric Bus Payback. Underspends within Facilities, Waste and Grounds, Planning and Enterprise and Sustainable Development are offsetting an overspend within Roads Services. 5.4. Education Resources are showing a break-even position after a Transfer to Reserves for PEF expenditure to be incurred later in the 2024/2025 school year. 5.5. Finance and Corporate Resources are showing a break-even position after Transfers to Reserves in relation to the Scottish Welfare Fund and Grants to Voluntary Organisations. Underspends within IT and Communications and Strategy are offsetting an overspend within Personnel Services. 5.6. Housing and Technical Resources are showing a break-even position after Transfers to Reserves for Homelessness, Ukraine funding and Office Accommodation costs. An underspend within Housing Services is offsetting an overspend within Property Services. 5.7. The position for the Social Work Resources Adults and Older People includes a Transfer to Reserves for future capital works and general property maintenance across Social Work properties. In addition, the position includes a £0.650 million commitment in relation to the element of the budget delegated to the Integrated Joint Board (IJB) – the is effectively an underspend on the delegated budget. These monies are part of the Council’s contribution to the IJB and could have been retained by the Council, however this assumed commitment allows the IJB to retain this non-recurring underspend within their reserves earmarked for future costs, in line with the approach to integrating health and social care budgets. It is proposed that these monies will be retained in the Council’s Balance Sheet and will be available for use by the IJB. 5.8. The Social Work Resources non-delegated Services position is also break-even. This includes Children and Families. The position includes a Transfer to Reserves for residual pressures of residential placements and fostering and kinship care which are anticipated to continue into 2025/2026 while the budget recovery plan is being implemented. 5.9. Loan Charges: The loan charges budget outturn is showing an in-year underspend of £7.907 million. This is the result of a reduction in external debt repayments due to the timing of implementation of the original Loans Fund Review, as well as delays in the timing of borrowing required for various projects within the Capital Programme. 37
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5.10. This is an increase of £0.661 million from the previously reported figure of £7.246 million. This is mainly due to a reduction in borrowing requirements, as a result of £17.6 million slippage within the 2024/2025 capital programme reported to 13 November and 11 December Executive Committees, combined with changes in timing of borrowing and interest rates of assumed borrowing. 5.11. The previously reported underspend of £7.246 million was included in the 2025/2026 Revenue Budget Gap and Savings report (Executive Committee, 13 November). It was recommended that the use of the Loans Fund Review underspends to support the Budget Strategy from 2027/2028 to 2029/2030 be considered. This is for Members’ consideration as part of the Budget Strategy and the proposals for the Loans Fund Review. 5.12. Corporate Items: The outturn position before proposed transfers to reserves of £1.756 million (Appendix 2) is an underspend of £4.276 million. After transfers, the outturn is an underspend of £2.520 million. In the main, the underspend after transfers relates to lower than anticipated utilities prices into 2024/2025 (£2.000 million) and procurement savings proposed for 2025/2026 that have already been achieved this financial year (£0.520 million). 5.13. The 2025/2026 Revenue Budget Gap and Savings report (Executive Committee, 13 November) outlined underspends of £3.600 million in Pay Award funding and £2.000 million in Utilities. The paper approved that the £3.600 million Pay Award funding would be set aside to contribute to 2025/2026 Pay Award costs. This has been assumed in the Corporate Items underspend of £2.520 million. The £2.000 million underspend in Utilities was to be considered alongside the Settlement, once received. This is considered further in section 5.22. 5.14. In addition, the report noted that work was ongoing along with our Treasury Management advisers to confirm the impact of the change in accounting treatment in relation to Service Concessions / IFRS16. The outcome of this work will be confirmed at the end of the financial year. 5.15. As noted, the position above is after the following proposed Transfers to Reserves totalling £1.756 million:- Insurance Fund (£1.100 million): The Council’s Budget Strategy includes monies earmarked to support the Insurance Fund and enable us to manage increasing premiums and claim payments. This £1.100 million is a budgeted Transfer to Reserves due to the accounting mechanism to manage the spend through a Fund/Reserve. Included within the Corporate Items underspend of £2.520 million is a commitment in relation to Pre-Fund liabilities in relation to the Council’s share of known SRC claims (£0.176 million). A further invoice is expected for the remainder of this financial year, but there is no information available on this at present. This will be confirmed at the year end. Central Energy Efficiency Fund (£0.456 million): Resources are allocated funding from the Central Energy Efficiency Fund (CEEF) Reserve to pay for spend to save projects. When the savings are generated from the project in future years, they repay the initial costs to the CEEF Reserve. This over recovery of income (£0.456 million) represents the repayment to be transferred to the CEEF Reserve in 2024/2025 (£0.206 million) and the additional £0.250 million contribution approved as part of the 2024/2025 budget setting process. This is included in the 38
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proposed Transfers to Reserves in Appendix 2. The position after this is break- even. Scotland Excel Contract (£0.200 million): In year procurement savings achieved has allowed for £0.200 million to be transferred to reserves to contribute towards future years contract costs associated with support for the delivery of further procurement savings. 5.16. 2024/2025 Investments - Transfer to Reserves: The investment monies for 2024/2025 included an amount of £0.500 million for the Central Energy Efficiency Fund, and £0.150 million for the Net Zero Innovation Fund. Of this, £0.325 million had previously been earmarked to be transferred to Reserves for use in future years, reflecting the timing profile of the spend across each initiative (Executive Committee, June 2024). After Transfers to Reserves, this leaves no variance on this budget line. 5.17. Employers Pension Contribution Reduction (Non-Teachers) - Transfer to Reserves: In November 2023, the Executive Committee approved the reduction in Employer Contribution rates (from 19.3% to 6.5%) for use in the Budget Strategy. The projected underspend in Resource budgets of £22.965 million in 2024/2025 had previously been earmarked to be transferred to Reserves for use in line with the Strategy. After Transfers to Reserves, this leaves no variance on this budget line. 5.18. Council Tax including Council Tax Reduction Scheme (CTRS): The Net Council Tax / CTRS budget line is showing an over recovery of £3.300 million. This is made up of an over recovery of Council Tax of £3.405 million offset by a CTRS overspend of £0.105 million. This was to be considered alongside the Settlement once received. This is considered further in section 5.22. 5.19. The Council Tax over recovery of £3.405 million is due to:- Empty Properties (£0.336 million) – higher than anticipated income from empty properties against a budget of £0.650 million. Arrears (£0.911 million) – higher than anticipated arrears income against a budget of £1.4 million. Additional Properties (£1.814 million) – higher than anticipated income from additional in year properties now contributing to Council Tax income. Second Homes (£0.344 million) – higher than anticipated income from second homes’ council tax payments against a budget of £0.500 million. 5.20. Summary of Overall Outturn Position Taking into account the position across the Budget areas as detailed in sections 5.1 to 5.19, the outturn position is an underspend of £13.727 million. 5.21. It is proposed that the £7.907 million underspend from the Loans Fund Review (section 5.9) be transferred to Reserves to support the Budget Strategy which could include the 2025/2026 Revenue Budget (as approved at the Executive Committee on 12 February 2025). 5.22. In addition, it is proposed that the £2.000 million underspend in Utilities (section 5.12), the £0.520 million from Procurement Savings (section 5.12) and the £3.300 million over recovery of Council Tax (section 5.18), totalling £5.820 million, be transferred to Reserves to support the Budget Strategy which could include the 2025/2026 Revenue Budget. 5.23. The full Probable Outturn is summarised in Table 4. 39
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Table 4: Summary of Overall Outturn Position £m Position before Transfers: Resources Underspend (sections 5.1 – section 5.8) 3.207 Loan Charges Underspend (section 5.9 – 5.11) 7.907 Corporate Items Underspend (section 5.12 – section 5.15) 4.276 Council Tax / CTRS Net Over Recovery (section 5.18 – 5.19) 3.300 Forecast Underspend Before Transfers to Reserves 18.690 Less: Proposed Transfers to Reserves (Appendix 2) (4.963) Forecast Underspend AFTER Transfers to Reserves 13.727 Less: Additional Proposed Transfers to Reserves (sections 5.21 - 5.22 and Appendix 2) (13.727) Break-Even Position AFTER Transfers to Reserves - 6. Redeterminations of 2024/2025 Revenue Grant Funding 6.1. The Local Government Finance Circular 10/2024 was published on 12 December 2024. This circular confirmed previously advised monies for 2024/2025 and also some additional earmarked funding for a number of Council services. The sections below show the detail of the significant new redetermination monies that had not previously been included in Resource budgets:- Scottish Welfare Fund: A total of £1.243 million (£1.088 million programme funding and £0.155 million for administration) has been provided to provide more vital support to people in crisis. This will enable the Council to provide more flexible local support through Crisis Grants and Community Care Grants to people in need. This budget has been allocated to Finance and Corporate Resources with £0.750 million included as a proposed Transfer to Reserves for use next financial year (Appendix 2). Ukraine Refugees: £0.218 million has been provided to fund continued support to Ukrainian Refugee Resettlement and associated services. This budget has been allocated to Housing and Technical Resources and included as a Transfer to Reserves for use in future years (Appendix 2). Teacher Induction Scheme: £1.818 million has been provided to fund the cost of additional probationer Teachers in 2024/2025. This budget has been allocated to Education Resources. Teacher Numbers: The Council’s share (£9.379 million) of the £145.5 million funding nationally held back for the maintenance of teacher numbers has now been received in full in 2024/2025 which supports the costs of teachers this financial year. 6.2. The figures included in the appendices 1 and 3 have been updated to reflect these monies. 40
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7. Housing Revenue Account Position 7.1. Appendix 4 also shows the forecast position for the financial year, being a break-even position for the Housing Revenue Account. 7.2. This break-even position includes a lower than budgeted Transfer from Reserves being required in the financial year. This is mainly a result of an over recovery in income due to greater than budgeted income from rent collection. 8. Employee Implications 8.1. None. 9. Financial Implications 9.1. As detailed in sections 4 to 7 of the report. 10. Climate Change, Sustainability and Environmental Implications 10.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 11. Other Implications 11.1. The main risk associated with the Council’s Revenue Budget is that there is an overspend. The risk has been assessed as low given the detailed budget management applied across the Resources. The risk is managed through four weekly Budget Monitoring Meetings at which any variance is analysed. In addition, the probable outturn exercise ensures early warning for corrective action to be taken where appropriate. 11.2. There are no implications for sustainability in terms of the information contained in this report. 12. Integrated Impact Assessment and Consultation Requirements 12.1. 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. 12.2. 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) 12 February 2025 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 30 December 2024 41
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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: 5637 (Tel: 01698 455637) E-mail: southlanarkshire.gov.uk 42
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Appendix 1 Note: While the Year to Date Actual at period 10 presents a net surplus position (£55.456m), this is timing only. The forecast outturn before transfers to reserves shows an underspend of £18.690 million. Before Transfers to Reserves Revised Projected Projected % Note Year to Date Annual Outturn Outturn Actual Budget Variance Resources: £m £m £m £m Community and Enterprise Resources 132.981 132.941 0.040 0.03% 93.466 Facilities Waste and Grounds 81.493 80.904 0.589 0.72% 56.638 Leisure and Culture 21.747 21.759 (0.012) (0.06%) 18.489 Planning and Regulatory Services 4.876 4.710 0.166 3.40% 3.073 Enterprise and Sustainable Development 6.917 6.550 0.367 5.31% 8.571 Roads, Transportation and Fleet 17.948 19.018 (1.070) (5.96%) 6.695 Education Resources 482.934 482.517 0.417 0.09% 358.619 Education 482.934 482.517 0.417 0.09% 358.619 Finance and Corporate Resources 41.753 40.897 0.856 2.05% 40.175 Finance Services - Strategy 2.014 2.048 (0.034) (1.69%) 2.468 Finance Services - Transactions 18.668 17.938 0.730 3.91% 14.138 Audit and Compliance Services 0.338 0.318 0.020 5.92% 0.331 Information Technology Services 7.534 7.453 0.081 1.08% 12.161 Communications and Strategy Services 2.710 2.545 0.165 6.09% 2.354 Administration and Licensing Services 4.164 4.029 0.135 3.24% 3.505 Personnel Services 6.325 6.566 (0.241) (3.81%) 5.218 Housing & Technical Resources 15.091 14.386 0.705 4.67% 22.604 Housing Services 9.182 8.644 0.538 5.86% 9.499 Property Services 5.909 5.742 0.167 2.83% 13.105 Social Work Resources 237.168 235.979 1.189 0.50% 150.157 Performance and Support Services 6.067 5.973 0.094 1.55% 4.160 Children and Families 49.103 48.773 0.330 0.67% 35.199 Adults and Older People 181.164 180.814 0.350 0.19% 110.121 Justice and Substance Misuse 0.834 0.419 0.415 49.76% 0.677 Joint Boards 1.902 1.902 0.000 0.00% 1.463 911.829 908.622 3.207 0.35% 666.484 Revised Projected Projected Year to Date Annual Outturn Outturn Actual Budget Variance Summary: £m £m £m £m Resources Total 911.829 908.622 3.207 0.35% 666.484 CFCR 0.000 0.000 0.000 0.00% 0.000 Loan Charges 39.589 31.682 7.907 19.97% 0.000 Corporate Items 6.857 2.581 4.276 62.36% (0.599) Employers Contribution - T/f to Reserves 22.965 22.965 0.000 0.00% 0.000 Investments - 23-24 T/f to Reserves 0.325 0.325 0.000 0.00% 0.000 Total Expenditure 981.565 966.175 15.390 1.57% 665.885 Council Tax 181.587 184.992 3.405 1.88% 142.302 Less: Council Tax Reduction Scheme (23.544) (23.649) (0.105) 0.45% (18.192) 158.043 161.343 3.300 2.09% 124.110 General Revenue Grant 411.489 411.489 0.000 0.00% 316.530 Non Domestic Rates 364.911 364.911 0.000 0.00% 280.701 Transfer from Reserves 47.122 47.122 0.000 0.00% 0.000 Total Income 981.565 984.865 3.300 0.34% 721.341 Net Expenditure 0.000 (18.690) 18.690 0.00% (55.456) Period Ended 30 December 2024 (No.10) Revenue Budget Monitoring Report SOUTH LANARKSHIRE COUNCIL 43
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Appendix 2 Proposed Transfers to Reserves included in the Probable Outturn Purpose / Description Resource Value £m Resources Fleet Sinking Fund Annual contribution to the Fleet sinking fund to maintain the asset replacement programme. Community and Enterprise 0.025 Electric Bus Payback Ring-fenced reserves used to manage purchase of electric vehicles in short term which have to be repaid. Community and Enterprise 0.015 Total Community and Enterprise Resources 0.040 PEF The funding received from the Government can be used up to the end of the school term (June 2025). The underspend reflects the element of the funding that will be utilised in April to June 2025. Education 0.417 Total Education Resources 0.417 Scottish Welfare Fund This funding forms part of the 2024/2025 revenue grant redeterminations and will be carried forward for use in 2025/2026. Finance and Corporate 0.750 Grants to Voluntary Organisations An underspend on the Grants budget has been set aside to support the use of reserves as part of the 2025/2026 saving proposal. Finance and Corporate 0.106 Total Finance and Corporate Resources 0.856 Homelessness There is an underspend in the current year forecast, and it is proposed to transfer this to reserves to fund future investment in the Homelessness service to meet future demands. Housing and Technical 0.237 Ukraine Resettlement Funding This funding forms part of the 2024/2025 revenue grant redeterminations and will be carried forward for use in 2025/2026. Housing and Technical 0.218 Office Accommodation Underspend from property rationalisation to be used to support future property requirements. Housing and Technical 0.250 Total Housing and Technical Resources 0.705 Children and Families Pressures Underspend will be carried forward to support the pressures in Children and Families into 2025/2026. Social Work 0.839 Property Maintenance Underspend will be carried forward to support capital and property maintenance works across Social Work properties. Social Work 0.350 Total Social Work Resources 1.189 Total Resource Proposed Transfers to Reserves 3.207 Corporate Items Insurance Fund This is a budgeted Transfer to Reserves in line with the Revenue Budget Strategy. Corporate Items 1.100 Central Energy Efficiency Fund (CEEF) Resources are allocated funding from the CEEF Reserve to pay for spend to save projects which they repay over future years from the revenue savings generated by the project. This transfer represents the payback of savings from Resources, and the additional contribution approved as part of the 2024/2025 budget setting process, and allows the Reserve to be regenerated for use on future projects. Corporate Items 0.456 Scotland Excel Contract In year procurement savings achieved has allowed for £0.200 million to be transferred to reserves to contribute towards future years contract costs associated with support for the delivery of further procurement savings. Corporate Items 0.200 Total Corporate Items Proposed Transfers to Reserves 1.756 Total Proposed Transfers 4.963 Preivously Approved Transfers to Reserves Employers Pension Contribution The underspend in Resource budgets (£22.965 million) has been transferred to the Employer Contribution – Transfers to Reserves line, for use in line with the Strategy (approved, Executive Committee, November 2023). Employers Pension Contribution (T/f to Reserves) 22.965 Investments – CEEF Budget of £0.250 million for the Central Energy Efficiency Fund has been moved to the budget line 2024/2025 Investments – Transfers to Reserves (detailed in the Executive Committee, June 2024). Investments 2024/25 (T/f to Reserves) 0.250 Investments – Net Zero Innovation Fund Budget of £0.075 million for the Net Zero Innovation Fund has been moved to the budget line 2024/2025 Investments – Transfers to Reserves (detailed in the Executive Committee, June 2024). Investments 2024/25 (T/f to Reserves) 0.075 Future Years Pay Award Underspend in 2024/2025 Pay Award funding (£3.600 million) to be set aside to contribute to future years Pay Award costs (approved, Executive Committee, June 2024). Use of Outturn Underspend 3.600 Total Approved Transfers to Reserves 26.890 Additional Transfers to Reserves – Use of Outturn Underspend Budget Strategy 2027/2028 to 2029/2030 Use of the Loans Fund Review (£7.907 million) underspend to support the budget strategy from 2027/2028 to 2029/2030 (noted in the Executive Committee Budget Strategy report, November 2024). Use of Outturn Underspend 7.907 Budget Strategy Use of Utilities (£2.000 million), Procurement Savings (£0.520 million) and Council Tax (£3.300 million) underspends to support the budget strategy from 2025/2026 to 2027/2028 (Utilities and Council Tax noted in the Executive Committee Budget Strategy report, November 2024). Use of Outturn Underspend 5.820 Total Additional Transfers to Reserves – Use of Outturn Underspend 13.727 44
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Appendix 3 Note: While the Year to Date Actual at period 10 presents a net surplus position (£55.456m), this is timing only. The forecast outturn after transfers to reserves shows an underspend of £13.727 million. After Transfers to Reserves Revised Projected Projected % Note Year to Date Annual Outturn Outturn Actual Budget Variance Resources: £m £m £m £m Community and Enterprise Resources 132.981 132.981 0.000 0.00% 93.466 Facilities Waste and Grounds 81.493 80.904 0.589 0.72% 56.638 Leisure and Culture 21.747 21.759 (0.012) (0.06%) 18.489 Planning and Regulatory Services 4.876 4.710 0.166 3.40% 3.073 Enterprise and Sustainable Development 6.917 6.550 0.367 5.31% 8.571 Roads, Transportation and Fleet 17.948 19.058 (1.110) (6.18%) 6.695 Education Resources 482.934 482.934 0.000 0.00% 358.619 Education 482.934 482.934 0.000 0.00% 358.619 Finance and Corporate Resources 41.753 41.753 0.000 0.00% 40.175 Finance Services - Strategy 2.014 2.048 (0.034) (1.69%) 2.468 Finance Services - Transactions 18.668 18.688 (0.020) (0.11%) 14.138 Audit and Compliance Services 0.338 0.318 0.020 5.92% 0.331 Information Technology Services 7.534 7.453 0.081 1.08% 12.161 Communications and Strategy Services 2.710 2.545 0.165 6.09% 2.354 Administration and Licensing Services 4.164 4.135 0.029 0.70% 3.505 Personnel Services 6.325 6.566 (0.241) (3.81%) 5.218 Housing & Technical Resources 15.091 15.091 0.000 0.00% 22.604 Housing Services 9.182 9.099 0.083 0.90% 9.499 Property Services 5.909 5.992 (0.083) (1.40%) 13.105 Social Work Resources 237.168 237.168 0.000 0.00% 150.157 Performance and Support Services 6.067 5.973 0.094 1.55% 4.160 Children and Families 49.103 49.612 (0.509) (1.04%) 35.199 Adults and Older People 181.164 181.164 0.000 0.00% 110.121 Justice and Substance Misuse 0.834 0.419 0.415 49.76% 0.677 Joint Boards 1.902 1.902 0.000 0.00% 1.463 911.829 911.829 0.000 0.00% 666.484 Revised Projected Projected Year to Date Annual Outturn Outturn Actual Budget Variance Summary: £m £m £m £m Resources Total 911.829 911.829 0.000 0.00% 666.484 CFCR 0.000 0.000 0.000 0.00% 0.000 Loan Charges 39.589 31.682 7.907 19.97% 0.000 Corporate Items 6.857 4.337 2.520 36.75% (0.599) Employers Contribution - T/f to Reserves 22.965 22.965 0.000 0.00% 0.000 Investments - 23-24 T/f to Reserves 0.325 0.325 0.000 0.00% 0.000 Total Expenditure 981.565 971.138 10.427 1.06% 665.885 Council Tax 181.587 184.992 3.405 1.88% 142.302 Less: Council Tax Reduction Scheme (23.544) (23.649) (0.105) 0.45% (18.192) 158.043 161.343 3.300 2.09% 124.110 General Revenue Grant 411.489 411.489 0.000 0.00% 316.530 Non Domestic Rates 364.911 364.911 0.000 0.00% 280.701 Transfer from Reserves 47.122 47.122 0.000 0.00% 0.000 Total Income 981.565 984.865 3.300 0.34% 721.341 Net Expenditure 0.000 (13.727) 13.727 0.00% (55.456) Period Ended 30 December 2024 (No.10) SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report 45
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Variance Explanations 1. The underspend in property costs is due to the net effect of lower than forecast bad debt write offs and forecast expenditure on grounds maintenance charges partially offset by greater than forecast repairs and maintenance expenditure, electricity charges and fixtures and fittings due to increased demand. 2. The underspend is mainly due to lower than forecast expenditure on postage, printing and stationery and mobile phone costs. 3. The overspend in Payments to Other Bodies reflects additional support payments for current IT systems. 4. The over recovery in income is due to greater than budgeted income from rent collection offset in part by lower-than-expected income from laundry charges and reflects the severe weather insurance settlement being less than expected arising from ineligible expenditure. 5. The transfer to reserves is anticipated to be lower than budget due to the overall projected position. 6. The underspend is due to forecast loan charges being lower than budget along with interest on revenue balances being greater than anticipated. Appendix 4 Revised Projected Projected Year to Date Annual Outturn Outturn % Note Actual Budget Variance Budget Category £m £m £m £m Employee Costs 14.415 14.374 0.041 0.28% 10.572 Property Costs 60.703 60.258 0.445 0.73% 1 38.904 Supplies and Services 1.543 1.553 (0.010) (0.65%) 0.391 Transport and Plant 0.195 0.127 0.068 34.87% 0.138 Administration 5.594 5.469 0.125 2.23% 2 0.325 Payment to Other Bodies 2.975 3.354 (0.379) (12.74%) 3 2.086 Payment to Contractors 0.100 0.100 0.000 0.00% 0.335 Transfer Payments 0.000 0.000 0.000 0.00% 0.000 Financing Charges 33.573 33.571 0.002 0.01% 0.003 Total Controllable Exp. 119.098 118.806 0.292 0.25% 52.754 Total Controllable Inc. (123.397) (124.665) 1.268 1.03% 4 (84.292) Transfer to/(from) Balance Sheet (4.862) (3.141) (1.721) (35.40%) 5 0.000 Net Controllable Exp. (9.161) (9.000) (0.161) (1.76%) (31.538) Loan Charges 9.161 9.000 0.161 1.76% 6 0.000 Net Controllable Exp. 0.000 0.000 0.000 0.00% (31.538) SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 30 December 2024 (No.10) Housing Revenue Account 46
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 20 February 2025 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 30 December 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 47
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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 February 2025 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Revenue Ledger prints to 30 December 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: 5637 (Tel: 01698 455637) E-mail: lorraine.o'hagan@southlanarkshire.gov.uk 48
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Appendix A South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 30 December 2024 (No.10) 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 81.493 80.904 0.589 0.72% 56.638 Leisure and Culture 21.747 21.759 (0.012) (0.06%) 18.489 Planning and Regulatory Services 4.876 4.710 0.166 3.40% 3.073 Environmental and Sustainable Devlopment 6.917 6.550 0.367 5.31% 8.571 Roads, Transportation and Fleet 17.948 19.018 (1.070) (5.96%) 6.695 Total Community and Enterprise Resources 132.981 132.941 0.040 0.03% 93.466 5 49
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Community and Enterprise Resources Variance Analysis 2024/25 (Period 10) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 4,089k under APT&C Basic/Superannuation/NI - 4,616k under Facilities, Waste and Grounds Services - 2,753k under The projected variance is mainly due to vacant posts across the services. Recruitment is currently being progressed. Planning and Regulatory Services - 352k under Enterprise and Sustainable Development - 266k under Roads, Transportation and Fleet Services - 1,156k under Overtime - (487k) over Facilities, Waste and Grounds Services - (677k) 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). 50
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Roads, Transportation and Fleet Services - 182k under The overtime underspend is mainly due to anticipated reduced overtime being worked within Roads Construction for roads maintenance works. Property Costs (820k) over Rates (53k) over Facilities, Waste and Grounds Services - (36k) over The projected overspend is due to domestic rates being applied which previously had 100% relief. Water Metered Charges - (17k) over Roads, Transportation and Fleet Services - (26k) over The level of Water charges to supply the depots within Roads Contracting is higher than the budget set. Repairs & Maintenance - Internal - (25k) over Roads, Transportation and Fleet Services - (20k) over The projected overspend mainly relates to the upkeep of the Road’s construction depots. Electricity Contract - (252k) over Roads, Transportation and Fleet Services - (273k) over This projected overspend mainly relates to higher than budgeted electricity expenditure on the charging of electrical vehicles. Cleaning & Janitorial Supplies - (187k) over Facilities, Waste and Grounds Services - (194k) over This projected overspend relates to an increase in costs for cleaning materials. 51
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Health and Hygiene Materials - (61k) over Facilities, Waste and Grounds Services - (61k) over The projected overspend relates to an increase in costs for health and hygiene materials within Facilities Management. Refuse Uplifts - (63k) over Facilities, Waste and Grounds Services - (64k) over The projected overspend relates to greater than budgeted costs for Refuse Uplifts within Facilities Management. Other Property Costs – (111k) over Facilities, Waste and Grounds Services - (126k) over The projected overspend is in relation to costs for play equipment and is funded within the service, budget will be re- aligned in P11 to reflect this. Supplies and Services 125k under Computer Equipment Purchase - (349k) over Facilities, Waste and Grounds Services - (51k) over This projected overspend relates to costs associated with laptop costs within schools. Roads, Transportation and Fleet Services - (295k) over This projected overspend mainly relates to increased costs for annual subscriptions for computer licences within Roads. IT Equipment Maintenance – (99k) over Facilities, Waste and Grounds Services - (50k) over The projected overspend is due to costs for the cashless system within Facilities Management. 52
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) Roads, Transportation and Fleet Services – (67k) over The projected overspend is in relation to upgrade costs for Fleetplan. Equipment, Apparatus and Tools - (198k) over Facilities, Waste and Grounds Services - (252k) over The projected overspend relates to costs for catering and cleaning equipment within Facilities Management and also general equipment costs within Grounds Services. Small Tools - 105k under Facilities, Waste and Grounds Services – 80k under The projected underspend within Grounds offsets the overspend in Equipment. Materials - 307k under Roads, Transportation and Fleet Services - 290k under The forecast is predicting less spend on materials due to reduced levels of work on roads maintenance. Protective Clothing & Uniforms - (66k) over Facilities, Waste and Grounds Services - (65k) over The projected overspend relates to PPE costs within Facilities Management. Other Supplies & Services – 324k under Facilities, Waste and Grounds Services – 312k under The projected underspend is within Facilities and relates to funding for Universal Free School Meals and also Scottish Child Payment which does not start until February 2025. Budget will be realigned in P11 53
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Subjective Head Variance Subjective line Service / amount Explanation to offset the under recovery in school meal income. Transport and Plant (111k) over Fleet Services – Fuel – (132k) over Roads, Transportation and Fleet - (108k) over The projected overspend is due to fuel costs being higher than budget. This is offset by an over recovery in income. Fleet Services – Return Conditions – 69k under Roads, Transportation and Fleet – 69k under The projected underspend within Fleet is due to the number of vehicles with a return condition being less than budget, offset by corresponding under recovery in income. Fleet Services - Repairs - (488k) over Roads, Transportation and Fleet - (488k) over The projected overspend is due to higher costs in relation to outside repairs, material and tyres within the Fleet Workshop. Fleet Service Charges - Vehicle Maintenance - (217k) over Facilities, Waste and Grounds Services - (131k) over Roads, Transportation and Fleet - (86k) over This projected overspend is due to higher than anticipated charges for routine maintenance within Waste, Streets, Grounds and Facilities Management. This projected overspend is due to higher than anticipated charges for routine maintenance within Roads and Roads Construction. 54
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont.) Fleet Service Charges - Plant Maintenance - 79k under Fleet Service Charges - Leasing - 257k under Fleet Service Charges - Hired Vehicles - 317k under Fleet Service Charges – Contract Hire – (221k) over Roads, Transportation and Fleet - 76k under Facilities, Waste and Grounds Services - (76k) over Roads, Transportation and Fleet – 315k under Roads, Transportation and Fleet - 313k under Facilities, Waste and Grounds Services - (40k) 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. This projected underspend mainly relates to EV vehicles that were previously on lease now being on contract hire, buses being returned by Fleet Services and pool cars being transferred to Social Work. This projected underspend mainly relates to the lower demand for hired vehicles within the Roads Construction Unit in carrying out maintenance works. The projected overspend is due to vehicles that were previously on lease now being on contract hire. 55
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Subjective Head Variance Subjective line Service / amount Explanation Fleet Service Charges - Fuel -158k under Planning and Regulatory Services - (16k) over Roads, Transportation and Fleet – (189k) over Roads, Transportation and Fleet – 124k under The underspend is mostly due to the decrease in demand for pool cars causing an under spend in fuel. This is offset by an under recovery in income. A budget realignment will be completed in P11. Administration (127k) over Telephones – 46k under Facilities, Waste and Grounds Services – 9k under The underspend is due to there being less requirements for telephones throughout the services. Planning and Regulatory Services - 15k under Enterprise and Sustainable Development - 15k under Roads, Transportation and Fleet - 7k under 56
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Subjective Head Variance Subjective line Service / amount Explanation Mobile Phones – 43k under Advertising - (27k) over Medical Costs - (35k) over Legal Expenses – (38k) over Training - (77k) over Facilities, Waste and Grounds Services – 15k under Roads, Transportation and Fleet - 21k under Roads, Transportation and Fleet - (17k) over Facilities, Waste and Grounds Services - (31k) over Roads, Transportation and Fleet - (7k) over Planning and Regulatory Services - (31k) over Roads, Transportation and Fleet - (71k) over The underspend is due to there being less requirements for mobile phones throughout the services. The projected overspend is mainly within Roads in respect of the advertising of road closures. The overspend reflects a higher than anticipated level of medical referrals due to staff absence levels. The overspend is within Environmental and relates to ongoing legal costs. The overspend relates to greater than budgeted costs for statutory training within the Roads service. Payment to Other Bodies 56k under Other Local Authorities – 46k under Planning and Regulatory Services - 51k under The projected underspend is due to costs for Scientific 57
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Subjective Head Variance Subjective line Service / amount Explanation Services being less than budget. Payment to Contractors (836k) over Payment to Trading Service - (644k) over Enterprise and Sustainable Development – (59k) over The projected overspend relates to planned works at various leisure centre car parks. Roads, Transportation and Fleet - (585k) over The projected overspend mainly relates to the greater than budget payments to the Roads Construction unit for routine roads and lighting maintenance works. Income (2,345k) under recovered Sales - General - 485k over recovered Facilities, Waste and Grounds Services - (408k) under recovered Roads, Transportation and Fleet - 893k over recovered The projected under recovery is due to school meals income within Facilities being less than budgeted income. This is offset by an under spend in Other Supplies and Services. A budget realignment will be processed in P11. The over recovery mainly relates to higher than anticipated income from skip permits and road closures. 58
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Fees and Charges - General - (23k) under recovered Fees and Charges – Departments of the Authority – 20k over recovered Fleet Services - (312k) under recovered Planning and Regulatory Services - (244k) under recovered Roads, Transportation and Fleet – 207k over recovered Facilities, Waste and Grounds Services - (31k) under recovered Roads, Transportation and Fleet – 46k over recovered Roads, Transportation and Fleet - (310k) under recovered The projected income is less than anticipated for Planning applications and Building warrants. The projected over recovery is due to the sale of vehicles within Fleet and an over recovery within Roads for Construction Consents, partially offset by an under recovery within Parking. The projected under recovery is the net effect of street cleansing income being lower than budget, Red Deer Centre closing and income for sheltered housing cleaning being higher than budget. The projected over recovery is due to income for EV charging points at council properties within fleet. The forecasted under recovery is mainly due to income for leasing management fee and return conditions being less than budget. 59
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Other Income – (169k) under recovered Recovery From Capital - (744k) under recovered Recharges - Departments of the Authority - (1,666k) under recovered Roads, Transportation and Fleet - (134k) under recovered Roads, Transportation and Fleet - (744k) under recovered Roads, Transportation and Fleet - (1,175k) under recovered Facilities, Waste and Grounds Services - (312k) under recovered The forecasted under recovery is due to a decrease in income for the recharge of pool cars. This is offset by under spend in transport & plant. The under recovery predicted is due to a reduced design fee income for capital works within Transport and Engineering. The projected under recovery is due to the level of vacancies in Roads resulting in lower than budgeted recharges. This under recovery is offset by an underspend in employee costs. The under recovery is within Grounds services and is mostly due to less income from adoption monies. * The underlined variances represent new variances since the last report. 60
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South Lanarkshire Council Period 5 Period 5 Period 7 Period 7 Period 8 Period 8 Revised Period 10 Period 10 Period 10 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 79,701 1,137 80,490 1,192 80,087 1,551 84,155 57,908 80,357 3,798 APT & C OVERTIME 2,064 (434) 2,150 (470) 2,285 (604) 1,702 1,342 2,189 (487) APT & C SUPERANNUATION 4,685 744 4,739 745 4,754 731 5,578 3,481 5,048 530 APT & C NIC 6,806 (207) 6,668 24 6,509 186 7,019 5,038 6,731 288 TRAVEL AND SUBSISTENCE 23 0 23 0 23 0 33 2 27 6 OTHER EMPLOYEE COSTS 0 0 0 0 (106) 0 (105) 0 (117) 12 PENSION INCREASES 1,114 0 1,180 (66) 1,180 (66) 1,141 904 1,214 (73) APPRENTICESHIP LEVY 0 0 0 0 0 0 0 0 (15) 15 EMPLOYEE COSTS 94,393 1,240 95,250 1,425 94,732 1,798 99,523 68,675 95,434 4,089 PROPERTY COSTS RATES 1,006 0 1,046 0 1,046 0 1,046 1,097 1,099 (53) SCOTTISH WATER - UNMETERED CHARGES 325 0 325 0 315 10 324 3 308 16 SCOTTISH WATER - METERED CHARGES 167 (11) 166 (10) 175 (20) 154 126 171 (17) RENT 195 1 196 0 196 0 220 101 231 (11) SERVICE CHARGE 42 0 42 0 42 0 42 27 48 (6) FACTORING CHARGES 16 0 16 0 16 0 16 28 21 (5) PROPERTY INSURANCE 288 0 288 0 288 0 288 274 280 8 SECURITY COSTS 43 1 43 1 43 1 44 45 53 (9) GROUND MAINTENANCE 8 0 8 0 8 0 8 4 3 5 GROUNDS MAINTENANCE ADDITIONAL WORKS 0 0 0 0 0 0 0 32 1 (1) REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 20 (10) 20 (10) 20 (10) 70 56 95 (25) LIFE CYCLE MAINTENANCE 10 (10) 10 (10) 10 (10) 0 5 2 (2) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 24 7 24 7 24 7 283 335 341 (58) SOLID FUEL HEATING MAINTENANCE 0 0 0 0 0 0 0 4 0 0 ASBESTOS 0 0 0 0 0 0 0 2 0 0 ELECTRICITY - CONTRACT 5,803 (14) 5,803 (14) 5,804 (15) 5,154 2,773 5,406 (252) GAS 865 0 865 0 865 0 1,685 1,280 1,675 10 HEATING OIL 14 0 14 0 14 0 14 1 16 (2) JANITORIAL SUPPLIES 1 0 1 0 1 0 0 0 0 0 CLEANING CONTRACT 20 0 20 0 20 0 20 15 15 5 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 475 (47) 475 (56) 475 (56) 445 456 632 (187) HEALTH & HYGIENE MATERIALS 25 0 25 0 25 0 43 62 104 (61) PEST CONTROL 0 0 0 0 0 0 0 10 0 0 REFUSE UPLIFT 404 1 404 1 413 1 405 283 468 (63) OTHER PROPERTY COSTS 32 0 32 0 32 0 31 8 142 (111) OFFICE ACCOMODATION FACILITIES 0 0 0 0 0 0 3 4 4 (1) PROPERTY COSTS 9,783 (82) 9,823 (91) 9,832 (92) 10,295 7,031 11,115 (820) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 685 (133) 686 (132) 676 (122) 552 667 901 (349) COMPUTER EQUIPMENT MAINTENANCE 46 0 46 0 46 0 46 4 47 (1) I.T. EQUIPMENT MAINT-CONTRACT 217 (16) 216 5 216 5 218 66 317 (99) I.T. ELECTRONIC MESSAGING 3 0 3 0 3 0 3 0 0 3 EQUIPMENT, APPARATUS AND TOOLS 878 0 951 0 952 (1) 1,287 681 1,485 (198) SMALL TOOLS 107 0 107 0 107 0 106 12 1 105 FURNITURE - OFFICE 0 0 0 0 0 0 0 3 4 (4) FURNITURE - GENERAL 3 0 3 0 3 0 1 0 0 1 FURNISHINGS (INCL. CROCKERY & LINEN) 110 0 110 0 110 0 116 25 114 2 MATERIALS 7,431 (68) 7,451 (77) 7,507 (78) 8,036 3,789 7,729 307 STOCK/STORE ISSUES 0 0 0 0 0 0 0 919 0 0 MATERIALS, APPARATUS AND EQUIPMENT 9 0 9 0 9 0 12 11 11 1 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 2 0 2 0 2 25 23 (21) TV LICENCES 0 0 0 0 0 0 0 1 0 0 FOOD PURCHASES 4,646 0 4,646 0 5,384 (222) 6,600 3,894 6,601 (1) BEVERAGES 0 0 0 0 0 0 0 10 2 (2) SCHOOL MILK 50 0 50 0 50 0 113 2 63 50 NURSERY MILK 108 0 108 0 108 0 22 22 0 22 NURSERY FRUIT/VEG 129 0 129 0 129 0 20 23 2 18 RECHARGES OF DIRECT FOOD COSTS 68 0 68 0 68 0 68 (7) 21 47 OPENING STOCK 0 0 0 0 0 0 0 2,228 0 0 CLOSING STOCK 0 0 0 0 0 0 0 (2,013) 0 0 PROTECTIVE CLOTHING & UNIFORMS 213 (4) 213 (4) 213 (5) 207 210 273 (66) LAUNDRY COSTS 10 0 10 0 10 0 10 10 13 (3) OTHER SUPPLIES AND SERVICES 1,456 (3) 1,455 (3) 1,467 (16) 671 139 347 324 CATERING - CONTRACT 0 0 0 0 0 0 0 1 0 0 CATERING - EXTERNAL 0 0 0 0 0 0 0 4 8 (8) MAJOR SUPPLY OF ELECTRICAL POWER 2,498 0 2,498 0 2,498 0 2,984 855 2,984 0 OUTSOURCED MAIL 0 0 0 0 0 0 0 4 3 (3) DELIVERY CHARGE 1 0 1 0 1 0 1 2 1 0 SUPPLIES AND SERVICES 18,670 (224) 18,762 (211) 19,559 (439) 21,075 11,593 20,950 125 61
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South Lanarkshire Council Period 5 Period 5 Period 7 Period 7 Period 8 Period 8 Revised Period 10 Period 10 Period 10 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 (4,111) 1 (1) PURCHASE OF PLANT 41 22 41 22 41 22 63 5 62 1 FLEET SERVICES - DRIVERS 68 (7) 68 (7) 68 (7) 61 71 71 (10) FLEET SERVICES - FUEL 2,998 0 2,998 0 2,998 0 3,488 2,663 3,620 (132) FLEET SERVICES - VEHICLE HIRE 1,729 0 1,729 0 1,729 0 1,071 719 1,002 69 POOL CAR CHARGES - RENTAL 73 (11) 74 (12) 74 (12) 59 53 49 10 POOL CAR CHARGES - FUEL 18 4 18 4 18 4 20 0 (1) 21 POOL CAR CHARGES - ADDITIONAL COSTS 5 2 5 2 5 2 7 0 0 7 OTHER TRANSPORT COSTS 71 7 71 7 71 7 218 67 213 5 TRANSPORT INSURANCE 93 0 93 0 93 0 93 93 93 0 LICENCES 491 0 491 0 491 0 491 334 503 (12) FLEET SERVICES - REPAIRS 1,917 0 2,007 (90) 2,206 (89) 2,595 2,340 3,083 (488) PLANT SERVICES 19 0 19 0 19 0 19 1 2 17 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 4,452 (156) 4,453 (157) 4,453 (157) 4,607 3,506 4,824 (217) FLEET SERVICE CHARGES - PLANT MAINTENANCE 235 34 235 34 235 34 342 201 263 79 FLEET SERVICE CHARGES - ASSET MODIFICATION 61 10 61 10 61 10 106 65 83 23 FLEET SERVICE CHARGES - LEASING 5,192 (128) 5,192 (128) 5,192 (128) 5,543 3,011 5,286 257 FLEET SERVICE CHARGES - HIRED VEHICLES 1,204 (108) 1,264 (108) 1,265 (109) 1,420 608 1,103 317 FLEET SERVICE CHARGES - CONTRACT HIRE 12 0 12 0 12 0 44 198 265 (221) FLEET SERVICE CHARGES - ROAD FUND LICENCE 210 8 210 8 210 8 225 136 200 25 FLEET SERVICE CHARGES - FUEL 3,137 24 3,152 26 3,152 26 2,816 1,856 2,658 158 FLEET SERVICE CHARGES - DRIVERS 52 0 52 0 52 0 57 60 60 (3) HIRE OF EXTERNAL VEHICLES 60 8 60 8 60 8 38 0 33 5 HIRE OF EXTERNAL PLANT 337 (9) 337 (9) 337 (9) 339 260 352 (13) HIRE OF SKIPS 20 (3) 20 (3) 20 (3) 43 32 43 0 STORAGE 0 0 0 0 0 0 4 2 4 0 EXTERNAL TRANSPORT CONTRACT 0 0 0 0 0 0 2 19 20 (18) PUPIL TRANSPORT - SPECIAL EDUCATION 0 0 0 0 0 0 0 (109) 0 0 PUPIL TRANSPORT - OTHER 126 0 126 0 126 0 278 103 268 10 TRANSPORT AND PLANT 22,621 (303) 22,788 (393) 22,988 (393) 24,049 12,183 24,160 (111) ADMINISTRATION PRINTING AND STATIONERY 131 (3) 134 (6) 141 (3) 139 89 151 (12) TELEPHONES 100 7 101 6 109 (4) 108 37 62 46 MOBILE PHONES 70 0 70 0 70 0 72 0 29 43 ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 0 8 0 8 0 8 0 8 0 ADVERTISING - OTHER 75 0 75 0 75 0 75 69 102 (27) POSTAGES/COURIERS 36 (3) 36 (3) 36 (3) 33 32 37 (4) MEMBERSHIP FEES/SUBSCRIPTIONS 26 23 34 15 26 23 91 212 103 (12) INSURANCE 261 (1) 260 0 260 0 260 262 262 (2) MEDICAL COSTS 21 (14) 21 (14) 21 (14) 6 32 41 (35) LEGAL EXPENSES 2 0 18 (16) 18 (16) 4 37 42 (38) HOSPITALITY / CIVIC RECOGNITION 3 0 3 0 3 0 3 10 6 (3) INTERNET AGENCY FEES 23 0 23 0 23 0 23 25 33 (10) SECURITY UPLIFT FEES 26 0 26 0 26 0 26 14 19 7 OTHER ADMIN COSTS 4 0 4 0 4 0 4 4 6 (2) TRAINING 3 0 3 0 3 0 5 21 82 (77) ADMINISTRATION 789 9 816 (18) 823 (17) 857 844 984 (127) 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 3,945 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 85 13 (13) YOUTH EMPLOYMENT TRAINING 0 0 0 0 0 0 0 141 0 0 OTHER LOCAL AUTHORITIES 55 20 55 20 225 20 75 257 29 46 GRANTS TO VOLUNTARY ORGANISATIONS 22 0 22 0 22 0 22 0 20 2 PAYMENTS TO VOLUNTARY ORGANISATIONS 39 0 39 0 39 0 39 0 39 0 PAYMENTS TO OTHER BODIES 10,233 (12) 10,233 (12) 10,248 (12) 14,253 6,620 14,235 18 EXTERNAL AUDIT FEES 3 0 3 0 3 0 3 3 3 0 ACTIVITIES PROGRAMME 70 0 70 0 70 0 70 53 70 0 COUNSELLING 5 0 5 0 5 0 5 1 2 3 PRIVATE INDIVIDUALS - GENERAL 607 0 607 0 607 0 431 0 431 0 PAYMENT TO OTHER BODIES 16,388 8 16,388 8 16,573 8 20,252 11,210 20,196 56 PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 286 0 285 0 135 0 539 65 1,183 (644) PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 0 302 0 302 0 302 16 315 (13) PAYMENT TO PRIVATE CONTRACTOR 37,699 (35) 37,852 (137) 37,875 (137) 39,035 31,547 39,210 (175) PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 0 0 0 0 0 0 0 40 4 (4) PAYMENT TO CONTRACTORS 38,287 (35) 38,439 (137) 38,312 (137) 39,876 31,668 40,712 (836) 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 62
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South Lanarkshire Council Period 5 Period 5 Period 7 Period 7 Period 8 Period 8 Revised Period 10 Period 10 Period 10 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 LEASING CHARGES - OPERATIONAL 0 0 0 0 0 0 0 1 0 0 I.T. EQUIPMENT LEASING-CONTRACT 215 (17) 214 (17) 214 (17) 206 9 197 9 FINANCING CHARGES 215 (17) 214 (17) 214 (17) 206 10 197 9 TOTAL EXPENDITURE 201,763 596 203,097 566 203,650 711 216,750 143,673 214,365 2,385 INCOME MILK SUBSIDIES FROM THE E.U. (37) 0 (37) 0 (37) 0 (37) (2) (61) 24 CONTRIBUTIONS FROM DEVELOPENT 0 0 0 0 0 0 0 (35) 0 0 CONTRIBUTIONS FROM OTHER BODIES (12,951) 0 (12,951) 0 (13,218) 0 (17,114) (4,644) (17,138) 24 ERDF GRANT 0 0 0 0 0 0 0 (404) 0 0 SALES - GENERAL (4,226) (21) (4,266) (20) (4,682) (120) (5,527) (4,198) (6,012) 485 SALES - DEPARTMENTS OF THE AUTHORITY (126) 0 (126) 0 (126) 0 (126) (110) (128) 2 FEES AND CHARGES - GENERAL (9,600) (549) (9,552) (535) (9,528) (580) (10,157) (6,891) (10,134) (23) FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (6,845) 136 (6,867) 135 (6,867) 135 (7,833) (7,337) (7,853) 20 ELECTIONS - ACCOMMODATION USE 0 0 0 0 0 0 0 0 (4) 4 RENTAL INCOME (18) 0 (48) 0 (48) 0 (48) (42) (58) 10 FLEET SERVICES (12,553) 0 (12,584) 30 (12,784) 30 (13,103) (9,148) (12,791) (312) OTHER INCOME (1,649) 12 (1,627) (1) (1,288) 0 (2,130) (1,132) (1,961) (169) RECOVERY FROM CAPITAL (1,333) 0 (1,333) 0 (1,333) 0 (1,333) (450) (589) (744) RECHARGES - DEPARTMENTS OF THE AUTHORITY (27,555) (174) (27,536) (175) (27,534) (176) (26,361) (15,814) (24,695) (1,666) TOTAL INCOME (76,893) (596) (76,927) (566) (77,445) (711) (83,769) (50,207) (81,424) (2,345) NET EXPENDITURE 124,870 0 126,170 0 126,205 0 132,981 93,466 132,941 40 63
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Appendix B South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 30 December 2024 (No.10) Education Resources Committee Revised Annual Projected Projected Outturn % Note Year to Date Budget Outturn Variance Actual Service Departments :- £m £m £m £m Education 482.934 482.517 0.417 0.09% 358.619 Total Education Resources 482.934 482.517 0.417 0.09% 358.619 5 65
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Education Resources Variance Analysis 2024/25 (Period 10) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 95k under Teachers Basic / Superannuation / National Insurance - (1,327k) over APT&C Basic / Superannuation / National Insurance - 1,435k under Schools - (1,327k) over Early Years - 1,435k 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 (265k) over Cleaning & Janitorial Supplies - (203k) over Schools - (203k) over The overspend is due to the rising costs of cleaning and janitorial supplies in schools due to inflation. Supplies and Services (35k) over Aids for Clients – (70k) over Materials, Apparatus and Equipment – (314k) over Catering Contract – (71k) over Schools - (70k) over Schools - (314k) over Schools (71k) 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. The overspend is due to an increased cost for food for breakfast clubs. 66
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) Pupil Equity Fund – 417k under Schools – 417k under The underspend reflects the profile of Pupil Equity Fund (PEF) spend and commitment across the academic year in line with school improvement plans and will therefore be carried forward to 2025/2026, to be used in the April to June 2025 school session. Transport and Plant (3,191k) over Pupil Transport – ASN and Other – (869k) over Pupil Transport - Strathclyde Passenger Transport - (2,249k) over Schools - (869k) over Schools - (2,313k) over This is a demand led service and reflects the volume of children requiring ASN transport to school and increased costs. This is a demand led service and reflects the volume of children requiring mainstream transport to school and increased costs. Administration Costs 18k under Conferences - 51k under Early Years - 51k under The underspend relates to expenditure on Early Years’ funded provider meetings being lower than anticipated. Payments to Other Bodies 863k under Other Local Authorities – (87k) over Schools – (87k) over The overspend is due to an increase in external school placements within other local authorities. 67
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Other Bodies (cont.) Payments to Other Bodies - 980k under Early Years - 980k under This projected underspend is due to less than anticipated core Early Years spend including cross boundary charges to other Local Authorities. 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 250k under Footwear and Clothing Grants - 250k under Schools - 250k under This projected underspend reflects lower than anticipated expenditure on footwear and clothing grants during the financial year, reflecting current demand. Income 2,409k over recovered Fees and Charges - Other Local Authorities - 596k over recovered Early Years Fees - 1,810k over recovered Schools - 596k over recovered Early Years - 1,810k over recovered This projected over recovery reflects the increase in income recovered from other Local Authorities for children attending schools in South Lanarkshire. This income is used to support the cost of external placements. This projected over recovery in Early Years’ fees relates to increased uptake of available nursery places beyond 1140 hours. * The underlined variances represent new variances since the last report. 68
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South Lanarkshire Council Period 5 Period 5 Period 7 Period 7 Period 8 Period 8 Revised Period 10 Period 10 Period 10 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 181,593 (1,015) 183,678 (741) 183,939 (741) 190,149 138,431 191,037 (888) TEACHERS SUPERANNUATION 41,344 0 42,049 (193) 42,034 (193) 49,023 35,384 49,335 (312) TEACHERS NI 18,885 0 19,174 (81) 19,169 (81) 19,781 15,399 19,908 (127) APT&C BASIC 67,768 1,450 68,993 1,450 69,268 1,309 73,665 51,780 72,342 1,323 APT&C OVERTIME 0 0 0 0 0 0 0 141 0 0 APT&C SUPERANNUATION 4,463 0 4,542 0 4,496 52 4,757 3,322 4,715 42 APT&C NIC 4,927 0 5,028 0 4,946 89 5,390 4,192 5,320 70 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 OTHER EMPLOYEE COSTS 0 0 0 0 0 0 71 71 71 0 PENSION INCREASES 434 0 434 0 434 0 434 335 447 (13) PREMATURE RETIRALS 5,041 0 5,041 0 5,041 0 5,272 3,929 5,272 0 EMPLOYEE COSTS 324,455 435 328,939 435 329,327 435 348,542 253,112 348,447 95 PROPERTY COSTS RATES 17,898 0 19,102 0 18,957 0 18,957 18,924 18,923 34 SCOTTISH AKATER - UNMETERED CHARGES 0 0 0 0 0 0 0 2 0 0 SCOTTISH WATER - METERED (DRAINAGE) CHARGES 1,385 0 1,385 0 1,385 0 1,336 709 1,336 0 SCOTTISH WATER - METERED CHARGES 782 0 782 0 782 0 806 518 806 0 RENT 266 0 266 0 266 0 278 172 316 (38) SERVICE CHARGE 40 0 40 0 40 0 40 56 40 0 PROPERTY INSURANCE 480 0 480 0 480 0 484 487 505 (21) SECURITY COSTS 66 0 68 0 68 0 68 43 72 (4) REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 62 0 61 0 62 0 69 36 69 0 LIFE CYCLE MAINTENANCE 0 0 2 0 2 0 0 2 0 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 27 0 45 0 45 0 29 3 29 0 ADAPTIONS - INTERNAL CONTRACTORS 84 0 57 0 91 0 76 62 113 (37) ELECTRICITY - CONTRACT 8,691 0 8,691 0 8,691 0 9,765 5,559 9,765 0 ELECTRICITY - NON CONTRACT 0 0 0 0 0 0 0 1 0 0 GAS 4,072 0 4,072 0 4,072 0 4,580 1,964 4,580 0 HEATING OIL 164 0 164 0 164 0 120 60 120 0 SOLID FUEL 171 0 170 0 170 0 307 219 307 0 FIXTURE & FITTINGS 0 0 1 0 0 0 0 0 0 0 JANITOR SERVICE 155 0 136 0 106 0 112 97 108 4 CLEANING CONTRACT 740 0 754 0 754 0 451 204 451 0 CLEANING OUTWITH CONTRACT 8 0 8 0 8 0 8 0 3 5 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 337 (20) 556 (205) 626 (205) 447 433 650 (203) HEALTH & HYGIENE MATERIALS 45 0 46 0 46 0 46 20 46 0 AKINDOAK CLEANING 5 0 5 0 4 0 3 0 1 2 STEAKARD SERVICE 0 0 0 0 0 0 0 0 0 0 REFUSE UPLIFT 17 0 17 0 17 0 17 21 24 (7) REMOVAL & STORAGE COSTS 0 0 1 0 1 0 0 1 0 0 OTHER PROPERTY COSTS 157 0 116 0 116 0 30 6 30 0 OFFICE ACCOM-FACILITIES MANAGEMENT 4 0 0 0 0 0 0 0 0 0 ACCOMMODATION RECHARGE TO USERS 882 0 882 0 882 0 882 0 882 0 PROPERTY COSTS 36,538 (20) 37,907 (205) 37,835 (205) 38,911 29,599 39,176 (265) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 76 0 136 0 156 0 211 211 211 0 COMPUTER EQUIPMENT RENTAL 1 0 0 0 1 0 1 0 0 1 I.T. EQUIPMENT MAINT-CONTRACT 2,748 0 2,797 0 2,932 0 2,879 2,772 2,879 0 I.T. ELECTRONIC MESSAGING 29 0 6 0 6 0 10 10 8 2 EQUIPMENT, APPARATUS AND TOOLS 38 0 41 0 39 0 34 31 36 (2) SMALL TOOLS 0 0 1 0 1 0 2 2 2 0 AIDS FOR CLIENTS 135 (18) 189 (72) 189 (72) 117 113 187 (70) ADAPTATIONS FOR CLIENTS 4 0 30 0 34 0 37 37 37 0 SUPPLIES FOR CLIENTS 1 0 4 0 6 0 5 5 5 0 FURNITURE - OFFICE 1 0 7 0 5 0 7 7 7 0 FURNITURE - GENERAL 76 0 62 0 61 0 54 18 54 0 FURNISHINGS (INCL. CROCKERY & LINEN) 6 0 11 0 12 0 13 13 13 0 MATERIALS 4 0 8 0 9 0 12 12 12 0 MATERIALS, APPARATUS AND EQUIPMENT 1,330 (25) 1,743 (208) 1,682 (208) 1,692 858 2,006 (314) PUPIL EQUITY FUNDING 7,606 0 4,066 0 3,719 0 3,058 0 2,641 417 SAC FUNDING 0 0 49 0 49 0 49 0 49 0 LIBRARY/RESOURCE CENTREMATERIALS 77 0 68 0 73 0 75 42 75 0 AUDIO VISUAL 0 0 (3) 0 1 0 4 4 4 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 12 0 16 0 18 0 27 27 27 0 TV LICENCES - EDUCATION 24 0 24 0 24 0 24 5 24 0 FOODSTUFFS - GENERAL 0 0 1 0 1 0 1 1 1 0 PROVISIONS 39 0 39 0 35 0 125 124 125 0 FOOD PURCHASES 6 0 17 0 21 0 28 28 28 0 BEVERAGES 1 0 3 0 3 0 4 4 4 0 SCHOOL MILK 8 0 13 0 15 0 18 18 18 0 NURSERY MILK 60 0 60 0 102 0 60 60 60 0 NURSERY FRUIT/VEG 100 0 100 0 174 0 100 94 100 0 RECHARGE OF DIRECT FOOD COSTS 2 0 4 0 5 0 7 7 7 0 PROTECTIVE CLOTHING & UNIFORMS 16 0 23 0 24 0 24 22 24 0 LAUNDRY COSTS 1 0 3 0 3 0 3 2 3 0 OTHER SUPPLIES AND SERVICES 23 0 24 0 24 0 28 0 28 0 HEALTH AND SAFETY 134 0 133 0 134 0 85 74 85 0 CATERING - CONTRACT 2,819 0 2,828 0 2,709 0 2,738 177 2,809 (71) CATERING - OUTWITH CONTRACT 7 0 7 0 6 0 6 2 4 2 CATERING - EXTERNAL 3 0 6 0 6 0 8 8 8 0 ARTIST FEES / PERFORMING ARTS / ENTERTA 0 0 0 0 1 0 0 1 0 0 DELIVERY CHARGE 3 0 3 0 4 0 3 6 3 0 SUPPLIES AND SERVICES 15,390 (43) 12,519 (280) 12,284 (280) 11,549 4,795 11,584 (35) 69
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South Lanarkshire Council Period 5 Period 5 Period 7 Period 7 Period 8 Period 8 Revised Period 10 Period 10 Period 10 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 4 0 4 0 4 0 4 7 5 (1) OTHER TRANSPORT COSTS 2 0 2 0 2 0 2 1 2 0 INSURANCE 3 0 3 0 3 0 3 3 3 0 FLEET SERVICES - REPAIRS 0 0 1 0 1 0 1 1 1 0 FLEET SERVICE CHARGES 1,970 0 2,074 0 2,027 0 2,123 1,950 2,195 (72) HIRE OF EXTERNAL VEHICLES 129 0 94 0 151 0 141 191 141 0 HIRE OF SKIPS 4 0 7 0 8 0 6 11 6 0 EXTERNAL TRANSPORT CONTRACT 4 0 7 0 8 0 7 13 7 0 PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 7,075 0 7,074 0 7,075 0 7,075 4,804 7,766 (691) PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 10,648 (4,098) 10,948 (2,313) 10,948 (2,313) 8,635 8,158 10,884 (2,249) PUPIL TRANSPORT - OTHER 133 0 149 0 149 0 168 64 346 (178) TAXI CHARGES - AD HOC 0 0 1 0 1 0 1 1 1 0 TRANSPORT AND PLANT 19,972 (4,098) 20,364 (2,313) 20,377 (2,313) 18,166 15,204 21,357 (3,191) ADMINISTRATION PRINTING AND STATIONERY 386 0 411 0 435 0 484 371 477 7 TELEPHONES 234 0 228 0 225 0 230 174 257 (27) MOBILE PHONES 7 0 8 0 8 0 8 0 8 0 ADVERTISING - OF COUNCIL SERVICE AVAILA 0 0 0 0 0 0 0 3 0 0 ADVERTISING - OTHER 11 0 11 0 11 0 11 0 5 6 POSTAGES/COURIERS 69 0 69 0 68 0 64 26 61 3 MEMBERSHIP FEES/SUBSCRIPTIONS 79 0 116 0 150 0 205 210 205 0 INSURANCE 76 0 76 0 76 0 76 76 76 0 MEDICAL COSTS 12 0 16 0 25 0 12 24 18 (6) LEGAL EXPENSES 1 0 6 (5) 5 (5) 0 6 5 (5) SECURITY UPLIFT FEES 4 0 4 0 5 0 5 6 5 0 OTHER ADMIN COSTS 2 0 2 0 2 0 2 0 2 0 CONFERENCES - MEMBERS (incl associated 5 0 5 0 5 0 3 5 3 0 CONFERENCES - OFFICIALS (incl associated costs) 0 53 53 0 2 50 52 0 1 51 TRAINING 182 0 266 50 375 0 365 397 376 (11) TRAINING - TEACHERS 0 0 1 0 1 0 2 2 2 0 ADMINISTRATION 1,068 53 1,272 45 1,393 45 1,519 1,300 1,501 18 PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 0 0 0 0 0 0 0 30 32 (32) OTHER LOCAL AUTHORITIES 1,447 (15) 1,447 (15) 1,447 (15) 1,432 432 1,519 (87) SCOTTISH QUALIFICATIONS AUTHORITY 1,570 0 1,570 0 1,570 0 1,563 1,575 1,574 (11) PAYMENTS TO VOLUNTARY ORGANISATIONS 0 0 1 0 16 0 17 19 17 0 PAYMENTS TO OTHER BODIES 19,235 1,100 19,622 800 19,783 800 20,869 15,626 19,889 980 INDEPENDENT SCHOOL PLACES 5,817 (350) 6,960 (1,493) 6,960 (1,493) 4,777 3,852 4,777 0 CONTRACT SPEECH THERAPY 678 0 678 0 678 0 678 116 678 0 SCHOOL ACTIVITIES 116 0 184 0 198 0 204 168 204 0 RESEARCH GRANTS - EDUCATION 47 0 45 0 45 0 38 45 38 0 PARENT COUNCILS (PREV.SCHOOL BOARDS) 28 0 27 0 28 0 28 22 15 13 P.E. FACILITIES 90 0 76 0 69 0 55 7 55 0 ACTIVITIES PROGRAMME 41 0 154 0 165 0 209 209 209 0 COUNSELLING 1,228 0 1,712 0 1,722 0 1,622 934 1,622 0 COPYRIGHT AGREEMENT 154 0 154 0 154 0 154 154 154 0 VAT FREE EXCURSIONS - EDUCATION 17 0 57 0 21 0 42 42 42 0 PRIVATE INDIVIDUALS - GENERAL 9 0 11 0 13 0 9 13 9 0 PAYMENT TO OTHER BODIES 30,477 735 32,698 (708) 32,869 (708) 31,697 23,244 30,834 863 PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 46,069 255 46,217 255 46,217 255 46,473 34,090 46,218 255 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 8 0 5 0 5 0 15 14 15 0 PAYMENT TO CONTRACTORS 46,077 255 46,222 255 46,222 255 46,488 34,104 46,233 255 TRANSFER PAYMENTS RENT REBATES 0 0 338 0 400 0 562 562 562 0 FOOTWEAR & CLOTHING GRANTS 2,023 250 2,053 220 2,053 220 2,203 1,909 1,953 250 WORK EXPERIENCE 17 0 13 0 13 0 10 0 10 0 DIRECT ASSISTANCE TO PERSONS 0 0 0 0 0 0 1 0 1 0 TRANSFER PAYMENTS 2,040 250 2,404 220 2,466 220 2,776 2,471 2,526 250 FINANCING CHARGES LEASING CHARGES - OPERATIONAL 3 0 3 0 3 0 3 0 0 3 I.T. EQUIPMENT LEASING - CONTRACT 390 0 409 0 404 0 398 133 383 15 FINANCING CHARGES 393 0 412 0 407 0 401 133 383 18 TOTAL EXPENDITURE 476,410 (2,433) 482,737 (2,551) 483,180 (2,551) 500,049 363,962 502,041 (1,992) INCOME GOVERNMENT GRANT - GAELIC EDUCATION (170) 0 (170) 0 (170) 0 (170) (85) (170) 0 GOVERNMENT GRANTS - OTHER EDUCATION GRANTS (10,017) 0 (12,214) 0 (12,276) 0 (12,457) (1,553) (12,457) 0 CONTRIBUTIONS FROM OTHER BODIES (1,282) 0 (1,932) 0 (2,314) 0 (2,326) (1,476) (2,326) 0 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (1,570) 800 (1,570) 800 (1,569) 800 (770) (406) (1,366) 596 PLAYGROUP ACCOMMODATION CHARGE (10) 0 (10) 0 (10) 0 (10) (10) (19) 9 EARLY YEARS FEES (2,068) 1,633 (2,186) 1,751 (2,186) 1,751 (435) (1,784) (2,245) 1,810 RENTAL INCOME (20) 0 (20) 0 (20) 0 (20) (12) (14) (6) COURSE FEES (35) 0 0 0 0 0 0 0 0 0 OTHER INCOME (24) 0 (24) 0 (24) 0 (45) (17) (45) 0 ACCOMMODATION INCOME FROM USERS (882) 0 (882) 0 (882) 0 (882) 0 (882) 0 INCOME (16,078) 2,433 (19,008) 2,551 (19,451) 2,551 (17,115) (5,343) (19,524) 2,409 NET EXPENDITURE 460,332 0 463,729 0 463,729 0 482,934 358,619 482,517 417 70
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Appendix C South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 30 December 2024 (No.10) Finance and Corporate Resources Committee Revised Annual Projected Projected Outturn % Note Year to Date Budget Outturn Variance Actual Service Departments :- £m £m £m £m Finance Services - Strategy 2.014 2.048 (0.034) (1.69%) 2.468 Finance Services - Transactions 18.668 17.938 0.730 3.91% 14.138 Audit and Compliance Services 0.338 0.318 0.020 5.92% 0.331 Information Technology Services 7.534 7.453 0.081 1.08% 12.161 Communications and Strategy Services 2.710 2.545 0.165 6.09% 2.354 Administration and Licensing Services 4.164 4.029 0.135 3.24% 3.505 Personnel Services 6.325 6.566 (0.241) (3.81%) 5.218 Total Finance and Corporate Resources 41.753 40.897 0.856 2.05% 40.175 5 71
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Finance and Corporate Resources Variance Analysis 2024/25 (Period 10) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (123k) over APT&C Basic, Superannuation, NI – (40k) over Finance Services (Strategy) – (37k) over Personnel – (133k) over The projected overspend is due to lower than budgeted turnover during the year. Finance Services (Transactions) – 84 under The projected underspend is due to vacant posts within the Services. Communications and Strategy Services – 93k under APT & C Overtime – (86k) over Personnel – (43k) over Finance Services (Transactions) – (22k) over IT Services – (15k) over The overspend is due to increased workload from the roll out of the Oracle Fusion system. Additional overtime was necessary to meet critical deadlines and maintain service delivery. Property Costs 728k under Security Costs – (20k) over Finance Services (Transactions) – (20k) over The projected overspend reflects higher than budgeted costs for security services. 72
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Fixture and Fittings – 750k under Finance Services (Transactions) – 750k under The projected underspend is due to additional funding provided for the Scottish Welfare Fund. Due to the timing of this funding being awarded, an element of this will be carried forward for use next financial year. Supplies and Services (224k) over Computer Equipment Purchase – (124k) over IT Services – (110k) over The projected overspend is due to greater than budgeted IT costs. I.T. Equipment Maintenance. – Contract – (99k) over Finance Services (Transactions) – (38k) over IT Services – (72k) over The projected overspend reflects two contract renewals for Civica ICON and Civica Financials. The projected overspend reflects the increased cost of IT services. This is partially offset by an over-recovery of income via recharges to Resources. Payments to Other Bodies 160k under Grants to Voluntary Organisations – 106k under Administration, Legal and Licensing – 106k under The projected underspend relates to less than budgeted spend on the Grants budget which has been set aside to support the use of reserves as part of the 2025/2026 savings proposal. 73
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Other Bodies (cont.) Payments to Other Bodies – 54k under Personnel – 64k under The projected underspend relates to lower than anticipated legal costs in the financial year. Transfer Payments 5,273k under Rent Allowance – 1,791k under Rent Rebates – 3,482 under Finance Services (Transactions) – 1,791k under Finance Services (Transactions) – 3,482k under The projected underspend in these lines reflects the demand-led spend on Rent Allowance and Rent Rebates and is offset by an under- recovery of Income (below). Financing Charges (40k) over IT Equipment Leasing Contract – (40k) over Personnel – (31k) over The projected overspend in Financing Charges is due to higher than budgeted IT leasing charges. Income (4,913k) under recovered Statutory Additions – Cost of Collections – 245k over recovered Rent Rebates Subsidy – (3,428k) under recovered Rent Allowance Subsidy – (1,713k) under recovered Finance Services (Transactions) – 245k over recovered Finance Services (Transactions) - (3,428k) under recovered. Finance Services (Transactions) – (1,713k) under recovered The over-recovery of income relates to Non-Domestic Rates and an increase in the value of cases passing to summary warrant. The under recovery in these lines is offset by the demand- led underspend in Transfer Payments (above). 74
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Fees and Charges – General – 224k 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. Finance Services (Transactions) – 188k over recovered The over-recovery reflects additional commission received from Scottish Water for the collection of water and sewerage. Other Income – (241k) under recovered Personnel – (33k) under recovered The under-recovery of income mainly relates to lower than budgeted income from third party settlements. IT Services – 111k over recovered Finance Services (Transactions) – (319k) under recovered The over-recovery of income reflects the increased recharges of IT spend to Resources and is offset by overspends in Supplies and Services Costs (above). 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. 75
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South Lanarkshire Council Period 5 Period 5 Period 7 Period 7 Period 8 Period 8 Revised Period 10 Period 10 Period 10 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 1 (1) 1 (1) 0 1 1 (1) APT & C BASIC 26,455 107 27,452 (528) 27,135 (397) 27,591 19,969 27,942 (351) APT & C OVERTIME 96 4 78 50 100 28 128 174 214 (86) APT & C SUPERANNUATION 1,786 107 1,628 253 1,681 154 2,046 1,135 1,652 394 APT & C NIC 2,725 (147) 2,722 (126) 2,684 (90) 2,680 2,024 2,763 (83) OTHER EMPLOYEE COSTS 77 (38) (445) 30 (134) 30 238 0 222 16 PENSION INCREASES 963 21 983 1 997 (12) 984 745 996 (12) EMPLOYEE COSTS 32,102 54 32,419 (321) 32,464 (288) 33,667 24,048 33,790 (123) PROPERTY COSTS RATES 0 0 0 0 0 0 0 18 0 0 RENT 5 0 5 0 5 0 5 3 4 1 SECURITY COSTS 121 0 141 (20) 141 (20) 121 87 141 (20) REPAIRS & MAINTENANCE - EXTERNAL CONTRATOR 0 0 0 0 0 0 0 0 2 (2) FIXTURE & FITTINGS 1,557 0 1,707 0 1,707 0 2,950 1,066 2,200 750 REMOVAL & STORAGE COSTS 0 0 0 0 0 0 0 1 1 (1) OTHER PROPERTY COSTS 2,183 0 2,584 (1) 2,583 0 1,883 0 1,883 0 PROPERTY COSTS 3,866 0 4,437 (21) 4,436 (20) 4,959 1,175 4,231 728 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 4,075 (42) 4,492 (239) 4,464 (203) 4,288 3,866 4,472 (184) COMPUTER EQUIPMENT MAINTENANCE 2,048 0 2,036 5 2,036 5 2,041 2,495 1,916 125 I.T. EQUIPMENT MAINT - CONTRACT 594 0 595 (2) 593 (1) 587 1,395 746 (159) I.T. ELECTRONIC MESSAGING 41 0 25 11 25 11 36 0 0 36 EQUIPMENT, APPARATUS AND TOOLS 154 0 151 0 151 0 151 89 149 2 SUPPLIES FOR CLIENTS 219 0 219 0 219 0 241 116 241 0 FURNITURE - OFFICE 1 0 3 (2) 3 (2) 1 2 1 0 MATERIALS 112 0 112 0 112 0 112 55 96 16 MATERIALS, APPARATUS AND EQUIPMENT 2 0 2 0 3 (1) 2 4 3 (1) PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 4 0 3 0 3 0 2 0 2 0 FOODSTUFFS - GENERAL 24 0 28 (4) 28 (4) 23 8 17 6 PROTECTIVE CLOTHING & UNIFORMS 2 0 1 1 1 1 2 0 1 1 OTHER SUPPLIES AND SERVICES 37 0 113 9 111 9 120 72 123 (3) HEALTH AND SAFETY 0 0 1 (1) 1 (1) 0 57 33 (33) CATERING - OUTWITH CONTRACT 6 0 1 5 1 5 5 (2) 0 5 OUTSOURCED MAIL 175 0 174 0 174 0 174 116 209 (35) SUPPLIES AND SERVICES 7,494 (42) 7,956 (217) 7,925 (181) 7,785 8,273 8,009 (224) TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 0 0 0 0 0 1 1 1 0 POOL CAR CHARGES - RENTAL 17 0 10 5 8 7 15 1 6 9 POOL CAR CHARGES - FUEL 3 0 3 0 3 0 3 0 1 2 FLEET SERVICE CHARGES 13 0 14 2 16 0 18 7 18 0 TRANSPORT AND PLANT 33 0 27 7 27 7 37 9 26 11 ADMINISTRATION PRINTING AND STATIONERY 523 0 529 (1) 517 12 521 260 516 5 TELEPHONES 1,552 1 1,416 135 1,412 139 1,551 1,102 1,410 141 MOBILE PHONES 175 0 246 (71) 246 (71) 174 251 191 (17) ADVERTISING - RECRUITMENT 29 0 44 (15) 44 (15) 29 35 45 (16) ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 1 0 0 0 0 0 0 0 0 0 ADVERTISING - OTHER 123 0 123 0 123 0 123 79 124 (1) POSTAGES/COURIERS 943 (28) 1,026 (118) 1,051 (117) 920 612 1,022 (102) SMS MESSAGING 10 0 10 0 5 0 5 6 8 (3) MEMBERSHIP FEES/SUBSCRIPTIONS 231 (2) 226 2 227 3 229 208 227 2 INSURANCE 141 0 141 0 141 0 141 141 141 0 MEDICAL COSTS 350 0 349 1 350 0 350 214 352 (2) LEGAL EXPENSES 183 0 192 0 168 0 167 67 180 (13) HOSPITALITY / CIVIC RECOGNITION 30 0 30 1 31 0 31 16 29 2 PAYPOINT AGENCY FEES 70 0 70 0 70 0 70 54 75 (5) SECURITY UPLIFT FEES 2 0 2 0 2 0 2 1 2 0 OTHER ADMIN COSTS 1,604 0 640 1 640 1 683 594 683 0 MEMBERS ALLOWANCES 1,871 0 1,846 24 1,846 24 1,847 1,303 1,783 64 CONFERENCES - MEMBERS (incl associated costs) 11 0 11 0 11 0 11 3 11 0 CONFERENCES - OFFICIALS (incl associated costs) 6 0 5 0 5 0 5 1 3 2 TRAINING 761 0 760 1 762 (1) 761 509 803 (42) VOLUNTEERS' EXPENSES 7 0 7 0 7 0 8 6 8 0 INTERNAL SUPPORT SERVICES ALLOCATION 68 0 68 0 68 0 68 0 68 0 ADMINISTRATION 8,691 (29) 7,741 (40) 7,726 (25) 7,696 5,462 7,681 15 76
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South Lanarkshire Council Period 5 Period 5 Period 7 Period 7 Period 8 Period 8 Revised Period 10 Period 10 Period 10 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 547 132 678 0 678 0 678 485 572 106 PAYMENTS TO OTHER BODIES 2,788 (45) 2,686 67 2,698 64 2,776 2,240 2,722 54 EXTERNAL AUDIT FEES 672 (72) 726 (126) 600 0 637 323 637 0 PAYMENT TO OTHER BODIES 4,007 15 4,090 (59) 3,976 64 4,091 3,048 3,931 160 PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 28 0 28 0 28 0 28 46 35 (7) PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 249 0 243 1 243 0 225 236 249 (24) PAYMENT TO CONTRACTORS 277 0 271 1 271 0 253 282 284 (31) TRANSFER PAYMENTS RENT ALLOWANCE 23,581 0 23,581 0 23,581 0 23,581 16,709 21,790 1,791 RENT REBATES 41,707 0 42,418 0 42,353 0 42,353 27,495 38,871 3,482 TRANSFER PAYMENTS 65,288 0 65,999 0 65,934 0 65,934 44,204 60,661 5,273 FINANCING CHARGES LEASING CHARGES - OPERATIONAL 1 0 0 0 0 0 0 0 0 0 I.T. EQUIPMENT LEASING-CONTRACT 1,223 (10) 1,239 (26) 1,237 (26) 1,404 1,238 1,444 (40) FINANCING CHARGES 1,224 (10) 1,239 (26) 1,237 (26) 1,404 1,238 1,444 (40) TOTAL EXPENDITURE 122,982 (12) 124,179 (676) 123,996 (469) 125,826 87,739 120,057 5,769 INCOME NON RELEVANT GOVERNMENT GRANT (850) 0 0 0 0 0 0 0 0 0 STATUTORY ADDITIONS - COST OF COLLECTION (865) 0 (1,085) 220 (1,085) 220 (865) 0 (1,110) 245 RENT REBATES SUBSIDY (37,191) 0 (37,191) 0 (37,191) 0 (37,191) (25,512) (33,763) (3,428) RENT ALLOWANCE SUBSIDY (23,067) 0 (23,067) 0 (23,067) 0 (23,067) (14,679) (21,354) (1,713) DWP SUBSIDY (1,170) 0 (1,170) 0 (1,170) 0 (1,170) (910) (1,181) 11 DHP 0 0 (347) 0 (347) 0 (347) (347) (347) 0 CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (150) 0 (150) 1 (150) 1 (150) (114) (150) 0 CONTRIBUTIONS FROM OTHER BODIES (105) 0 (320) 15 (320) 15 (305) (179) (262) (43) SALES - DEPARTMENTS OF THE AUTHORITY (20) 0 (14) (6) (14) (6) (20) 0 (15) (5) FEES AND CHARGES - GENERAL (4,367) 20 (4,774) 420 (4,774) 420 (4,509) (2,484) (4,733) 224 CHARGES TO HEALTH BOARDS (45) 0 (45) 0 (45) 0 (45) 0 (45) 0 FEES AND CHARGES - OTHER BODIES (222) 0 (221) 0 (221) 0 (221) (173) (221) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,489) 0 (2,494) 6 (2,494) 6 (2,488) (1,383) (2,525) 37 HOME LOANS REPAYMENTS (5) 0 (4) 0 (4) 0 (5) (24) (5) 0 BIRTH REGISTRATION (19) 0 (16) (3) (16) (3) (16) (13) (16) 0 DEATH REGISTRATION (73) 0 (68) (5) (68) (5) (68) (46) (68) 0 MARRIAGE STATUTORY FEES (95) 0 (103) 8 (103) 8 (103) (89) (103) 0 EXTRACT ISSUE (88) 0 (79) (9) (79) (9) (79) (57) (79) 0 MARRIAGES (49) 0 (44) (5) (44) (5) (44) (37) (44) 0 CITIZENSHIP CEREMONIES (11) 0 (15) 4 (15) 4 (15) (14) (15) 0 CIVIL PARTNERSHIPS 0 0 (1) 1 (1) 1 (1) 0 (1) 0 OTHER INCOME (6,691) (10) (6,728) 29 (6,536) (178) (6,687) (1,503) (6,446) (241) REALLOCATION OF CENTRAL SUPPORT COSTS (6,653) 2 (6,668) 0 (6,668) 0 (6,668) 0 (6,668) 0 REALLOCATION OF SUPPORT COSTS (25) 0 (9) 0 (9) 0 (9) 0 (9) 0 INCOME (84,250) 12 (84,613) 676 (84,421) 469 (84,073) (47,564) (79,160) (4,913) NET EXPENDITURE 38,732 0 39,566 0 39,575 0 41,753 40,175 40,897 856 77
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Appendix D South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 30 December 2024 (No.10) Housing and Technical Resources Committee Revised Annual Projected Projected Outturn % Note Year to Date Budget Outturn Variance Actual Service Departments :- £m £m £m £m Housing Services 9.182 8.644 0.538 5.86% 9.499 Property Services 5.909 5.742 0.167 2.83% 13.105 Total Housing and Technical Resources 15.091 14.386 0.705 4.67% 22.604 5 79
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Housing and Technical Resources (excl HRA) Variance Analysis 2024/25 (Period 10) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,740k under APT&C Basic / Overtime / Superannuation / National Insurance – 1,975k under Property Services – 2,050k under The variance relates to vacancies which are actively being recruited in line with Service requirements. Manual Basic / Overtime / Superannuation / National Insurance – 50k under Property Services – 47k under The variance relates to the current level of trade operatives and overtime required to meet service demands. Property Costs (1,172k) over Rates – 172k under Property Services – 174k under The variance relates to lower than budgeted rates charges for Council properties mainly within Office Accommodation. Scottish Water Charges – metered charges – (85k) over Property Services – (58k) over The overspend relates to greater than budgeted water charges within Estates. Rent (120k) over Property Services – (115k) over The overspend relates to an increase in rent charges for corporate buildings. Service Charges – (161k) over Property Services - (148k) over The overspend relates to the cost of shopping centre service charges which are not recoverable from tenants. 80
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Other Accommodation – (90k) over Housing Services – (90k) over The forecast overspend is due to greater than budgeted temporary accommodation rental costs. Bed & Breakfast – (154k) over Housing Services – (154k) over The overspend relates to greater than anticipated demand for the service. Repairs & Maintenance/Life Cycle Maintenance – (431k) over Housing Services (81k) over Property Services - (350k) over The overspend relates to additional expenditure on the maintenance of homelessness property. The overspend relates to additional expenditure on the maintenance of the corporate estate. Housing – Rent Write off Unlet Periods/Bad Periods – 150k under Housing Services 96k under The underspend is due to lower than expected bad debt write off within the Homelessness service. Property Services – 54k under The underspend is due to lower than expected bad debt write off within the Estates service. Electricity – Contract/Non-Contract (216k) over Housing Services – (107k) over This relates to the current market prices for utilities which is higher than budget. 81
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Gas – 117k under Fixture & Fittings – (448k) over Other Property Costs – 89k under Property Services - (109k) over Property Services – 125k under Housing Services – (448k) over Housing Services – 218k under Property Services – (129k) over This relates to the current market prices for utilities which is higher than budget. The forecast underspend relates to lower than anticipated gas charges for corporate buildings. This relates to the furniture costs within homeless temporary accommodation and is demand led. The underspend relates to additional funding received for Ukraine Resettlement and due to the timing of award, will be transferred to reserves at the end of the financial year. The overspend relates to increased costs for maintenance within corporate buildings along with charges for corporate buildings within Estates service. 82
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Subjective Head Variance Subjective line Service / amount Explanation Supplies & Services 1,809k under Computer Equipment – Purchase and Maintenance/IT Equipment Maintenance and Electronic Messaging – 506k under Property Services – 486k under The underspend is due to lower than forecast expenditure on IT system costs within Building Services. Adaptations for Clients – 177k under Property Services – 177k under The forecast underspend is due to lower than budgeted Social Work adaptation requests. Materials/Stock & Store Issues – 1,041k under Property Services – 1,041k 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 458k under Purchase of Plant and Equipment – (82k) over Property Services – (82k) over The overspend relates to the replacement of tools within Building Services. Pool Car Charges – Rental/Fuel – 66k under Property Services - 66k under The underspend relates to lower than budgeted pool car charges within the Estates team due to a reduction in pool car demand. Fleet Service Charges – Vehicle Leasing – 69k under Property Services - 64k under The forecast underspend related to lower than budgeted vehicle leasing charges within Building Services Contracts team. Hire of Scaffolding – 381k under Property Services - 381k under Expenditure on hires varies depending on the workload 83
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Subjective Head Variance Subjective line Service / amount Explanation demands and timing of works on a wide variety of capital and revenue works. Payment to Other Bodies (71k) over Supporting People – 76k under Housing Services – 76k under The underspend relates to lower than budgeted expenditure to support RSLs. Assistance to Homeowners – (173k) over Property Services – (173k) over This variance reflects the timing of spend on grants to owners to date. Payment to Contractors (4,974k) over Payment to Local Authority Contractors/ Payment to Private Contractors – (4,655k) over Housing Services – 123k under The underspend relates to commissioned services in the Homelessness budget where expenditure varies according to service requirements. Property Services – (4,778k) over Expenditure on contractor payments varies depending on the current workload demands and timing of works on a wide variety of capital and revenue works. Payment to External Consultants – (319k) over Property Services – (319k) over This overspend reflects the requirement to purchase external professional services within the Projects team, to meet current service demands. 84
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Subjective Head Variance Subjective line Service / amount Explanation Income 2,915k over recovered Contributions from Other Bodies – 177k over recovered Housing Services – 177k over recovered The over recovery mainly relates to external funding to cover employee costs within Homelessness. Rental Income – 140k over recovered Property Services – 140k over recovered This mainly relates to building services income streams which are variable each financial year due to the demand for repair requests. House Rents – 704k over recovered Housing Services – 704k over recovered The over recovery relates to more house rent income than budgeted within the Homelessness service. Other Income – (126k) under recovered Recovery from Capital/Recharges - Departments of the Authority – 2,094k over recovered Property Services – (126k) under recovered Property Services - 2,094k over recovered The under recovery is due to lower than anticipated income from Estates service and the recovery of costs within the Factoring service which is offset by an underspend in expenditure within the service. 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. 85
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South Lanarkshire Council Period 5 Period 5 Period 7 Period 7 Period 8 Period 8 Revised Period 10 Period 10 Period 10 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 15,675 1,357 16,790 307 15,023 2,074 17,700 11,340 16,152 1,548 APT & C OVERTIME 44 158 60 142 92 110 202 94 187 15 APT & C SUPERANNUATION 1,017 145 948 224 1,603 (431) 1,214 720 1,025 189 APT & C NIC 1,618 142 1,528 234 1,544 218 1,846 1,168 1,623 223 MANUAL BASIC 20,421 (370) 19,320 731 20,060 (9) 20,791 14,820 20,704 87 MANUAL OVERTIME 345 243 354 234 590 (2) 488 839 561 (73) MANUAL SUPERANNUATION 1,641 (341) 1,636 (336) 1,235 65 1,348 955 1,344 4 MANUAL NIC 2,240 (215) 1,952 73 2,122 (97) 2,125 1,613 2,093 32 OTHER EMPLOYEE COSTS 488 1 496 (7) 494 (5) 716 170 819 (103) PENSION INCREASES 639 (37) 621 (19) 628 (26) 375 284 570 (195) ADDITIONAL PENSION COSTS 13 0 0 13 0 13 13 0 0 13 EMPLOYEE COSTS 44,141 1,083 43,705 1,596 43,391 1,910 46,818 32,003 45,078 1,740 PROPERTY COSTS RATES 2,050 204 2,207 175 2,223 159 2,386 2,163 2,214 172 SCOTTISH WATER - UNMETERED CHARGES 12 0 26 (14) 26 (14) 12 20 20 (8) SCOTTISH WATER - METERED CHARGES 268 (27) 288 (47) 287 (46) 241 189 326 (85) RENT 1,745 (12) 1,744 (11) 1,864 (131) 1,733 1,665 1,853 (120) SERVICE CHARGE 750 (311) 750 (311) 750 (311) 439 494 600 (161) FACTORING CHARGES 9 0 9 0 9 0 9 0 0 9 OTHER ACCOMMODATION COSTS 2,550 (276) 2,550 124 2,550 124 2,674 533 2,764 (90) BED AND BREAKFAST 175 (148) 175 (148) 175 (148) 27 63 181 (154) PROPERTY INSURANCE 386 0 386 0 397 (11) 386 423 436 (50) SECURITY COSTS 299 0 336 (43) 334 (70) 295 227 344 (49) GROUND MAINTENANCE 52 0 52 0 52 0 52 53 52 0 GROUNDS MAINTENANCE ADDITIONAL WORKS 10 0 10 0 10 0 10 13 5 5 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 3,392 (479) 3,350 (237) 3,162 (49) 3,407 4,587 3,476 (69) REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 0 0 0 0 0 0 0 122 0 0 LIFE CYCLE MAINTENANCE 754 0 754 0 755 (1) 754 1,279 455 299 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 395 0 356 10 356 39 373 1,093 1,034 (661) ADAPTIONS - INTERNAL CONTRACTORS 0 0 0 0 0 0 0 26 14 (14) HOUSING - RENT FREE ACCOMMODATION 0 0 0 0 0 0 0 13 16 (16) GAS MAINTENANCE COSTS 0 0 0 0 0 0 0 10 0 0 HOUSING - RENT W/O UNLET PERIODS 785 (24) 786 25 786 25 811 632 811 0 HOUSING - RENT W/O BAD PERIODS 631 97 580 148 580 148 728 2,376 578 150 VOID HOUSE REPAIRS 0 0 0 0 0 0 0 21 0 0 ASBESTOS 0 0 0 0 0 0 0 334 0 0 ELECTRICITY - CONTRACT 1,508 (51) 1,557 (100) 1,557 (100) 1,457 1,301 1,678 (221) ELECTRICITY - NON CONTRACT 31 (2) 33 (4) 31 (2) 27 13 22 5 GAS 577 (1) 576 0 576 0 576 297 459 117 HEATING OIL 12 0 12 0 12 0 12 154 12 0 FIXTURE & FITTINGS 1,295 (375) 1,295 (126) 1,300 (131) 1,169 2,252 1,617 (448) JANITOR SERVICE 164 0 164 0 152 12 164 152 152 12 CLEANING CONTRACT 407 0 407 0 407 0 407 398 404 3 CLEANING OUTWITH CONTRACT 0 0 0 0 0 0 0 9 0 0 CLEANING MATERIALS 10 0 10 0 10 0 10 3 4 6 HEALTH & HYGIENE MATERIALS 0 0 0 0 0 0 0 2 2 (2) WINDOW CLEANING 2 0 2 0 2 0 2 1 2 0 PEST CONTROL 18 (12) 6 0 6 0 6 1 5 1 REFUSE UPLIFT 412 (7) 405 0 405 0 405 47 403 2 REMOVAL & STORAGE COSTS 20 28 47 1 47 1 124 92 128 (4) OTHER PROPERTY COSTS 556 0 600 (44) 598 (42) 773 754 684 89 OFFICE ACCOM-FACILITIES MANAGEMENT 1,113 0 1,113 0 1,066 47 1,113 985 985 128 ACCOMMODATION RECHARGE TO USERS 33 0 51 (18) 51 (18) 33 39 51 (18) PROPERTY COSTS 20,421 (1,396) 20,637 (620) 20,536 (519) 20,615 22,836 21,787 (1,172) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 448 0 439 9 439 9 448 163 169 279 COMPUTER EQUIPMENT MAINTENANCE 6 0 6 0 6 0 6 0 0 6 I.T. EQUIPMENT MAINT-CONTRACT 210 (1) 210 (1) 209 0 209 17 33 176 I.T. ELECTRONIC MESSAGING 0 0 0 0 0 0 43 1 0 43 EQUIPMENT, APPARATUS AND TOOLS 45 0 45 0 45 0 2 30 0 2 ADAPTATIONS FOR CLIENTS 500 0 500 0 500 0 500 225 323 177 FURNITURE - OFFICE 0 0 1 (1) 1 (1) 0 89 1 (1) MATERIALS 12,329 0 11,926 158 10,336 1,748 12,073 2,871 11,032 1,041 STOCK/STORE ISSUES 0 0 (1,503) 1,503 0 0 0 519 0 0 AUDIO VISUAL 10 0 10 0 10 0 10 0 0 10 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 0 2 0 2 2 0 0 2 TV LICENCES - EDUCATION 1 0 1 0 1 0 1 1 1 0 FOODSTUFFS - GENERAL 1 0 0 1 0 1 1 0 0 1 BEVERAGES 1 0 1 0 1 0 1 1 0 1 PROTECTIVE CLOTHING & UNIFORMS 44 0 45 (1) 45 (1) 44 21 4 40 OTHER SUPPLIES AND SERVICES 180 0 191 (11) 191 (11) 180 34 147 33 HEALTH AND SAFETY 1 0 1 0 1 0 1 0 1 0 CATERING - CONTRACT 1 0 0 1 0 1 1 0 0 1 MAJOR SUPPLY OF ELECTRICAL POWER 0 0 0 0 0 0 0 8 0 0 OUTSOURCED MAIL 0 0 3 (3) 4 (4) 0 21 2 (2) BULK BUYING DISCOUNT 0 0 0 0 0 0 0 (2) 0 0 SUPPLIES AND SERVICES 13,779 (1) 11,876 1,657 11,789 1,744 13,522 3,999 11,713 1,809 86
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South Lanarkshire Council Period 5 Period 5 Period 7 Period 7 Period 8 Period 8 Revised Period 10 Period 10 Period 10 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 215 (90) 125 0 212 (87) 124 134 206 (82) FLEET SERVICES - FUEL 1 0 1 0 1 0 1 18 1 0 POOL CAR RECHARGE - RENTAL CHARGE 98 0 54 44 53 45 98 25 49 49 POOL CAR RECHARGE - FUEL 26 0 11 15 11 15 26 0 9 17 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 44 0 44 0 44 0 44 90 44 0 PLANT SERVICES 13 (6) 7 0 7 0 7 2 7 0 FLEET SERVICE CHARGES VEHICLE MAINTENANCE 332 (1) 331 0 331 0 331 586 331 0 FLEET SERVICE CHARGES UNSCHEDULED LABOUR 2 (1) 1 0 1 0 1 0 1 0 FLEET SERVICE CHARGES PLANT MAINTENANCE 7 0 7 0 7 0 7 7 7 0 FLEET SERVICE CHARGES ASSET MODIFICATIONS 15 0 15 0 15 0 15 22 15 0 FLEET SERVICE CHARGES LEASING 1,405 (3) 1,397 5 1,397 5 1,402 385 1,333 69 FLEET SERVICE CHARGES HIRED VEHICLES 205 0 205 0 205 0 205 170 205 0 FLEET SERVICE CHARGES CONTRACT HIRE 46 2 46 2 48 0 48 39 24 24 FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 117 0 117 0 117 0 117 146 117 0 FLEET SERVICE CHARGES FUEL 843 (1) 842 0 840 2 842 557 841 1 HIRE OF EXTERNAL PLANT 266 (9) 256 1 256 1 257 67 257 0 HIRE OF SCAFOLDING 1,077 0 1,077 0 1,077 0 1,110 1,245 729 381 HIRE OF SKIPS 33 0 33 0 33 0 0 45 0 0 EXTERNAL TRANSPORT CONTRACT 0 0 0 0 0 0 0 2 0 0 TAXI CHARGES - CONTRACTED 42 (1) 41 0 42 (1) 41 20 42 (1) TRANSPORT AND PLANT 4,788 (110) 4,611 67 4,698 (20) 4,677 3,569 4,219 458 ADMINISTRATION PRINTING AND STATIONERY 81 0 80 (4) 80 (4) 76 62 83 (7) TELEPHONES 94 0 92 2 93 1 94 29 89 5 MOBILE PHONES 40 0 40 0 40 0 40 3 35 5 ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 7 0 0 7 0 7 7 0 0 7 ADVERTISING - OTHER 6 0 6 0 6 0 6 0 3 3 POSTAGES/COURIERS 21 0 35 (14) 38 (17) 21 24 22 (1) MEMBERSHIP FEES/SUBSCRIPTIONS 12 0 12 0 12 0 12 112 13 (1) INSURANCE 223 (7) 223 (7) 223 (7) 216 427 236 (20) MEDICAL COSTS 16 0 16 0 17 (1) 16 33 17 (1) LEGAL EXPENSES 18 0 11 (3) 11 (3) 8 10 19 (11) 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 9 (1) 8 0 8 0 6 2 TRAINING 0 0 0 0 0 0 0 1 0 0 INTERNAL SUPPORT SERVICES ALLOCATION 457 0 457 0 457 0 457 0 457 0 CENTRAL ADMINISTRATION 2,749 0 2,749 0 2,749 0 2,749 0 2,749 0 ADMINISTRATION 3,751 (7) 3,744 (20) 3,748 (24) 3,724 719 3,743 (19) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,019 0 2,019 0 2,019 0 2,019 567 2,019 0 OTHER LOCAL AUTHORITIES 0 0 0 0 0 0 0 1 0 0 PAYMENTS TO OTHER BODIES 1,164 (44) 949 (44) 949 (44) 905 1,048 867 38 SUPPORTING PEOPLE INTERNAL PROVIDER 1,129 0 1,211 (82) 1,211 (82) 1,129 932 1,211 (82) SUPPORTING PEOPLE EXTERNAL PROVIDER 608 174 624 158 624 158 782 279 624 158 HOUSING ADMINISTRATION 885 0 885 0 885 0 885 (205) 885 0 ASSISTANCE TO HOME OWNERS 244 (313) 1,221 (130) 1,263 (172) 1,091 810 1,264 (173) PRIVATE INDIVIDUALS - GENERAL 168 0 192 (24) 192 (24) 168 194 180 (12) PAYMENT TO OTHER BODIES 6,217 (183) 7,101 (122) 7,143 (164) 6,979 3,626 7,050 (71) PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 0 0 0 0 0 0 0 19 0 0 PAYMENT TO LOCAL AUTHORITY CONTRACTOR 0 0 0 0 0 0 9,775 10,084 14,553 (4,778) PAYMENT TO PRIVATE CONTRACTOR 11,253 1,517 16,120 (4,050) 15,555 (3,485) 2,295 1,512 2,172 123 PAYMENT TO EXTERNAL CONSULTANTS 413 (107) 606 (300) 253 53 306 812 625 (319) PAYMENT TO CONTRACTORS 11,666 1,410 16,726 (4,350) 15,808 (3,432) 12,376 12,427 17,350 (4,974) FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 154 0 156 (2) 164 (10) 154 17 135 19 INTEREST ON REVENUE BALANCES 2 0 2 0 2 0 2 0 2 0 FINANCING CHARGES 156 0 158 (2) 166 (10) 156 17 137 19 87
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South Lanarkshire Council Period 5 Period 5 Period 7 Period 7 Period 8 Period 8 Revised Period 10 Period 10 Period 10 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 104,919 796 108,558 (1,794) 107,279 (515) 108,867 79,196 111,077 (2,210) INCOME CONTRIBUTIONS FROM OTHER BODIES (2,385) 0 (2,409) 24 (2,409) 24 (2,385) (1,447) (2,562) 177 SALES - DEPARTMENTS OF THE AUTHORITY (460) 0 (460) 0 (460) 0 (460) 0 (431) (29) FEES AND CHARGES - GENERAL (694) 113 (711) 130 (703) 122 (581) (307) (538) (43) FEES AND CHARGES - DEPARTMENTS OF THE A (48) 0 (48) 0 (46) (2) (48) 0 (46) (2) RENTAL INCOME (3,927) (200) (3,927) (200) (3,927) (200) (4,127) (2,635) (4,267) 140 HOUSE RENTS (5,994) (13) (5,994) (213) (5,993) (214) (6,207) (4,673) (6,911) 704 INSURANCE RECOVERIES 0 0 0 0 0 0 0 1 0 0 OTHER INCOME (3,078) 331 (2,868) 121 (2,787) 40 (2,754) (1,694) (2,628) (126) REALLOCATION OF CENTRAL SUPPORT COSTS (876) 0 (876) 0 (876) 0 (876) 0 (876) 0 REALLOCATION OF SUPPORT COSTS (1,769) 140 (1,629) 0 (1,629) 0 (1,629) 0 (1,629) 0 RECOVERY FROM CAPITAL (27,010) (4,412) (28,144) (3,278) (21,582) (9,840) (32,099) (15,370) (15,623) (16,476) RECHARGES - DEPARTMENTS OF AUTHORITY (45,137) 3,245 (47,102) 5,210 (52,477) 10,585 (42,610) (32,274) (61,180) 18,570 MANUAL RECHARGES - DEPARTMENTS OF AUTHORITY 0 0 0 0 0 0 0 1,807 0 0 INCOME (91,378) (796) (94,168) 1,794 (92,889) 515 (93,776) (56,592) (96,691) 2,915 NET EXPENDITURE 13,541 0 14,390 0 14,390 0 15,091 22,604 14,386 705 88
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Appendix E Housing and Technical Resources - HRA Variance Analysis 2024/25 (Period 10) Subjective Head Variance Subjective Line Service / Amount Explanation Employee Costs 41k under APT&C Basic / Overtime / Superannuation / National Insurance – 67k under HRA The underspend is a result of vacancies within the service which are actively being recruited. Property Costs 445k under Grounds Maintenance – 442k under HRA The forecast underspend is due to lower than anticipated charges for special uplifts. Repairs and Maintenance – Internal and External Contractor/ Life Cycle Maintenance – (1,199k) 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 – 1,568k 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 89
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Subjective Head Variance Subjective Line Service / Amount Explanation Property Costs (Cont.) Electricity/Gas – (276k) over HRA The forecast overspend is due to greater than budgeted utility expenditure on communal areas within HRA. Fixtures & Fittings – (126k) over HRA This budget is demand led and the overspend reflects the increased demand during the year. Administration 125k under Printing & Stationery – 20k under HRA The forecast underspend is due to lower than anticipated printing and stationery expenditure being incurred. Postages – 70k under HRA The forecast underspend is due to lower than anticipated postages costs being incurred. Payment to Other Bodies (379k) over Payments to Other Bodies – (382k) over HRA The overspend relates to one-off additional costs for the provision of support to current IT systems. Financing Charges 163k under Interest on Revenue Balances – 161k under HRA The level of interest received reflects the level of balances and interest rates being higher than anticipated. 90
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Subjective Head Variance Subjective Line Service / Amount Explanation Income (453k) under recovered Sales – 242k over recovered HRA The over recovery is due to income from the provision of a factoring service Fees and Charges General – 315k over recovered HRA The over recovery reflects greater than anticipated income from rechargeable repairs partially offset by lower than budgeted income form laundry charges. House/Lock Up Rents – 1,370k over recovered HRA The over recovery is due to the timing of new builds which completed ahead of the anticipated profiles. Insurance Recoveries – (565k) under recovered HRA The under recovery is due to the settlement of the severe weather insurance claim being less than anticipated. Other Income – (93k) under recovered HRA The closure of Lindsay House has reduced income, which is offset with lower expenditure. 91
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Subjective Head Variance Subjective Line Service / Amount Explanation Year End Transfer from the Balance Sheet – (1,721k) 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. 92
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South Lanarkshire Council Period 5 Period 5 Period 7 Period 7 Period 8 Period 8 Revised Period 10 Period 10 Period 10 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 12,104 (475) 12,104 (475) 12,155 8,964 12,188 (33) APT & C OVERTIME 78 0 16 62 25 53 78 36 49 29 APT & C SUPERANNUATION 722 0 751 (29) 770 (48) 756 562 764 (8) APT & C NIC 1,142 0 1,081 61 1,053 89 1,215 836 1,136 79 PENSION INCREASES 211 0 211 0 211 0 211 174 237 (26) EMPLOYEE COSTS 13,782 0 14,163 (381) 14,163 (381) 14,415 10,572 14,374 41 PROPERTY COSTS RATES 72 0 117 (45) 117 (45) 72 49 49 23 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 11 19 (11) RENT 6 0 6 0 6 0 6 0 6 0 SERVICE CHARGE 94 0 94 0 94 0 94 1 117 (23) FACTORING CHARGES 0 0 0 0 0 0 0 0 1 (1) OTHER ACCOMMODATION COSTS 11 0 11 0 11 0 11 1 1 10 PROPERTY INSURANCE 2,160 0 2,160 0 2,160 0 2,160 2,009 2,160 0 SECURITY COSTS 55 0 55 0 55 0 55 3 3 52 GROUND MAINTENANCE 4,465 0 4,465 0 4,465 0 4,465 3,801 4,023 442 GROUNDS MAINTENANCE ADDITIONAL WORKS 0 0 0 0 0 0 0 1 0 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 41,997 0 44,461 (964) 44,461 (964) 43,497 27,628 44,674 (1,177) LIFE CYCLE MAINTENANCE 0 0 0 0 0 0 0 107 56 (56) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 877 0 877 0 877 0 877 680 843 34 HOUSING - RENT FREE ACCOMMODATION 266 0 266 0 266 0 266 156 212 54 HOUSING - RENT W/O UNLET PERIODS 2,588 0 2,753 (165) 2,753 (165) 2,588 1,951 2,839 (251) HOUSING - RENT W/O BAD PERIODS 3,743 0 2,134 1,609 2,134 1,609 3,743 492 1,978 1,765 ASBESTOS 139 0 139 0 139 0 139 79 98 41 GAS SOUNDNESS TESTING 0 0 0 0 0 0 0 3 4 (4) ELECTRICITY - CONTRACT 1,358 0 1,341 17 1,341 17 1,358 684 1,570 (212) ELECTRICITY - NON CONTRACT 0 0 0 0 0 0 0 1 0 0 GAS 436 0 436 0 436 0 436 306 496 (60) HEATING OIL 54 0 54 0 54 0 54 10 54 0 SOLID FUEL 4 0 4 0 4 0 4 7 8 (4) FIXTURE & FITTINGS 58 0 58 0 58 0 58 168 184 (126) JANITOR SERVICE 93 0 93 0 93 0 93 30 30 63 CLEANING CONTRACT 468 0 468 0 468 0 468 493 493 (25) CLEANING MATERIALS 60 0 60 0 60 0 60 15 19 41 WINDOW CLEANING 16 0 16 0 16 0 16 27 41 (25) PEST CONTROL 122 0 122 0 122 0 122 131 197 (75) REFUSE UPLIFT 0 0 0 0 0 0 0 29 35 (35) REMOVAL & STORAGE COSTS 14 0 14 0 14 0 14 19 26 (12) OTHER PROPERTY COSTS 35 0 35 0 35 0 35 12 18 17 PROPERTY COSTS 59,203 0 60,251 452 60,251 452 60,703 38,904 60,258 445 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 1,365 0 1,365 0 1,365 0 1,365 185 1,366 (1) I.T. EQUIPMENT MAINT-CONTRACT 74 0 74 0 74 0 74 88 88 (14) EQUIPMENT, APPARATUS AND TOOLS 13 0 13 0 13 0 13 18 18 (5) ADAPTATIONS FOR CLIENTS 0 0 0 0 0 0 0 26 0 0 FURNITURE - OFFICE 10 0 10 0 10 0 10 1 1 9 MATERIALS 0 0 0 0 0 0 0 46 28 (28) MATERIALS, APPARATUS AND EQUIPMENT 0 0 0 0 0 0 0 5 7 (7) PROVISIONS 2 0 2 0 2 0 2 6 8 (6) BEVERAGES 4 0 4 0 4 0 4 0 1 3 PROTECTIVE CLOTHING & UNIFORMS 12 0 12 0 12 0 12 3 5 7 LAUNDRY COSTS 16 0 16 0 16 0 16 0 0 16 OTHER SUPPLIES AND SERVICES 32 0 32 0 32 0 32 10 15 17 HEALTH AND SAFETY 15 0 15 0 15 0 15 0 15 0 OUTSOURCED MAIL 0 0 0 0 0 0 0 3 0 0 BULK BUYING DISCOUNT 0 0 0 0 0 0 0 0 1 (1) SUPPLIES AND SERVICES 1,543 0 1,543 0 1,543 0 1,543 391 1,553 (10) TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 0 0 0 0 0 0 18 0 0 POOL CAR RECHARGE - RENTAL CHARGE 26 0 26 0 26 0 26 4 4 22 POOL CAR RECHARGE - FUEL 6 0 6 0 6 0 6 0 4 2 POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 1 0 1 0 1 1 1 0 OTHER TRANSPORT COSTS 0 0 0 0 0 0 0 8 12 (12) FLEET SERVICE CHARGES 135 0 115 20 115 20 135 76 0 135 FLEET SERVICE CHARGES VEHICLE MAINTENANCE 23 0 23 0 23 0 23 31 102 (79) STORAGE 4 0 4 0 4 0 4 0 4 0 TRANSPORT AND PLANT 195 0 175 20 175 20 195 138 127 68 93
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South Lanarkshire Council Period 5 Period 5 Period 7 Period 7 Period 8 Period 8 Revised Period 10 Period 10 Period 10 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 44 59 20 BULK PRINTING 68 0 68 0 68 0 68 45 68 0 TELEPHONES 95 0 95 0 95 0 95 64 88 7 MOBILE PHONES 34 0 34 0 34 0 34 5 7 27 ADVERTISING - OTHER 12 0 12 0 12 0 12 0 12 0 POSTAGES/COURIERS 171 0 171 0 171 0 171 83 101 70 SMS MESSAGING 0 0 0 0 0 0 0 10 8 (8) MEMBERSHIP FEES/SUBSCRIPTIONS 38 0 38 0 38 0 38 3 4 34 MEDICAL COSTS 25 0 25 0 25 0 25 7 9 16 LEGAL EXPENSES 6 0 6 0 6 0 6 23 25 (19) PETTY OUTLAYS 4 0 4 0 4 0 4 1 4 0 HOSPITALITY / CIVIC RECOGNITION 0 0 0 0 0 0 0 1 0 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 28 40 (27) INTERNET AGENCY FEES 3 0 3 0 3 0 3 0 3 0 OTHER ADMIN COSTS 15 0 15 0 15 0 15 10 12 3 CONFERENCES - OFFICIALS 7 0 7 0 7 0 7 1 5 2 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 5,594 325 5,469 125 PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,909 0 2,909 0 2,909 0 2,759 1,503 2,759 0 GRANTS TO VOLUNTARY ORGANISATIONS 3 0 3 0 3 0 3 0 0 3 PAYMENTS TO VOLUNTARY ORGANISATIONS 31 0 10 21 10 21 31 3 31 0 PAYMENTS TO OTHER BODIES 32 0 10 22 10 22 32 563 414 (382) PRIVATE INDIVIDUALS - GENERAL 0 0 0 0 0 0 150 17 150 0 PAYMENT TO OTHER BODIES 2,975 0 2,932 43 2,932 43 2,975 2,086 3,354 (379) 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 0 158 0 0 PAYMENT TO PRIVATE CONTRACTOR 80 0 80 0 80 0 80 42 80 0 PAYMENT TO EXTERNAL CONSULTANTS 20 0 20 0 20 0 20 134 20 0 PAYMENT TO CONTRACTORS 100 0 100 0 100 0 100 335 100 0 FINANCING CHARGES INTEREST-DEBT CHARGES 10,729 0 10,143 585 10,143 585 10,728 0 10,728 0 I.T. EQUIPMENT LEASING-CONTRACT 67 0 67 0 67 0 67 3 65 2 CFCR 33,506 0 33,506 0 33,506 0 33,506 0 33,506 0 INTEREST ON REVENUE BALANCES (67) 0 (1,713) 146 (1,713) 146 (1,567) 0 (1,728) 161 FINANCING CHARGES 44,235 0 42,003 731 42,003 731 42,734 3 42,571 163 TOTAL EXPENDITURE 127,627 0 126,761 865 126,761 865 128,259 52,754 127,806 453 INCOME SALES - DEPARTMENTS OF THE AUTHORITY (885) 0 (885) 0 (885) 0 (885) 205 (1,127) 242 FEES AND CHARGES - GENERAL (4,747) 0 (4,652) (95) (4,652) (95) (4,747) (3,538) (5,062) 315 RENTAL INCOME (461) 0 (461) 0 (461) 0 (461) 0 (460) (1) HOUSE RENTS (111,802) 0 (111,753) (48) (111,753) (48) (111,801) (80,144) (113,179) 1,378 LOCK UP RENTS (2,802) 0 (2,798) (4) (2,798) (4) (2,802) (2,079) (2,794) (8) INSURANCE RECOVERIES (250) 0 (250) 0 316 (566) (250) 2,628 315 (565) OTHER INCOME (1,734) 0 (1,734) 0 (1,734) 0 (1,734) (1,364) (1,641) (93) REALLOCATION OF SUPPORT COSTS (717) 0 (717) 0 (717) 0 (717) 0 (717) 0 YEAR END T/FER TO BALANCE SHEET (4,229) 0 (3,511) (718) (4,077) (152) (4,862) 0 (3,141) (1,721) INCOME (127,627) 0 (126,761) (865) (126,761) (865) (128,259) (84,292) (127,806) (453) NET EXPENDITURE 0 0 0 0 0 0 0 (31,538) 0 0 94
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Appendix F South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 30 December 2024 (No.10) Social Work Resources Committee Revised Annual Projected Projected Outturn % Note Year to Date Budget Outturn Variance Actual Service Departments :- £m £m £m £m Performance and Support Services 6.067 5.973 0.094 1.55% 4.160 Children and Families 49.103 48.773 0.330 0.67% 35.199 Adults and Older People 181.164 180.814 0.350 0.19% 110.121 Justice and Substance Misuse 0.834 0.419 0.415 49.76% 0.677 Total Social Work Resources 237.168 235.979 1.189 0.50% 150.157 5 95
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Social Work Resources Variance Analysis 2024/25 (Period 10) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,926k under Admin & Clerical Staff – 538k under Managerial Support Specialist Staff - (1,241k) over Performance and Support – 197k under Adult and Older People – 243k under Justice – 58k under Performance and Support – (165k) over Children and Families – 285k 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. The underspend relates to staffing vacancies which are being filled. This overspend is a result of turnover being less than anticipated to date and anticipated overtime spend. This is a result of vacancies which are actively being recruited. 96
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Basic Grade Social Workers – 2,061k under Instructors – 353k under Care Staff – (665k) over Adult and Older People – (1,735k) over Justice – 294k under Children and Families - 585k under Adult and Older People – 1,363k under Justice – 80k under Adult and Older People – 309k under Children and Families – (167k) over 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. 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. 97
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Home Carers – 819k under Adult and Older People – (557k) over Adult and Older People – 783k under This overspend is due to overtime worked because of In House Residential vacancies. This is a result of vacancies which are being actively recruited. Property Costs 153k under Rates – (105k) over Gas – 385k under Adult and Older People – (101k) over Adult and Older People – 383k under Additional rates expected for closed centres that previously had 100% relief. The underspend reflects a reduction in consumption and price. Supplies and Services (29k) over Aids for Clients – All – (150k) over Supplies for Clients – All – 105k under Adult and Older People – (150k) over Children & Family – 82k under This overspend is due to an increase in substantial assessments being actioned. This is a demand led budget and primarily relates to the Family Hubs and is dependent on the people who present at the hubs and the courses organised each year. This will offset the overspend in Section Payments. 98
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) Protective Clothing & Uniforms – 52k under Adult and Older People – 69k under This underspend reflects reduced level of Homecare uniform orders, in addition to budget for A2D Sims and broken devices not required. Transport and Plant (547k) over Pool Car Recharge – Rental Charges – (103k) over Fleet Service Charges - (445k) over Children and Families – (126k) over Performance and Support – 76k under Adult and Older People – (477k) over The overspend reflects increases in demand. The underspend is due a reduction in driver spend as a result of reduced services. 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 (250k) over Mobile Phones – (140k) over Legal Expenses – (69k) over Adult and Older People – (148k) over Adult and Older People – (69k) over The overspend relates to additional one-off costs required for the replacement of mobiles devices. The overspend is a result of the level of legal costs, mainly in relation to Adults with Incapacity and guardianship orders. 99
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies 409k under Payments to Other Bodies – 259k under Private Individuals – General – 123k under Social Work - Foster Parents – (125k) over Social Work - Adoption Allowance – Default – (208k) over Direct Payments – 332k under Children and Families – 225k under Children and Families – 135k under Children and Families – (125k) over Children and Families – (208k) over Adult and Older People – 332k under 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. The overspend is attributable to the requirement to purchase external foster placements. This overspend relates to the number of adoptive carers being paid an ongoing adoption allowance. The scheme is currently being reviewed. The underspend reflects current demand of Direct Payments. Payment to Contractors 168k under Payment to Private Contractor – 195k under Payments to Voluntary Organisations – Care Element – 1,118k under Adult and Older People – 196k under Children and Families – 799k under The non-recurring underspend relates to unused Mental Health recommission monies. This underspend is being used to fund the overspend in secure accommodation. The underspend is due to non-recurring funding solutions as part of the budget recovery plan. 100
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (cont.) Home Care – (298k) over Secure Accommodation – (550k) over Home Support – (208k) over Groupwork/Social Support – (122k) over Adult and Older People – 319k over Adult and Older People – (298k) over Children and Families – (550k) over Adult and Older People – (208k) over Adult and Older People – (122k) over This underspend relates to Care Homes based on current commitments. This overspend is in relation to the unachieved saving applied to External Homecare. This is due to the number of children currently in secure accommodation. This overspend reflects the demand for the service. The overspend reflect additional demand for services. Transfer Payments (1,264k) over Direct Assistance to Persons – (1,177k) over Section Payments – (87k) over Children and Families – (1,161k) over Children and Families – (82k) over This overspend relates to the payment of kinship care allowances, where demand is increasing. This overspend is due to an increasing number of families presenting with no recourse to public funding. 101
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* The underlined variances represent new variances since the last report. Subjective Head Variance Subjective line Service / amount Explanation Income 633k over recovered Non Relevant Government Grant – (120k) under recovered Contributions From Other Bodies - Default – 299k over recovered Fees and Charges – General – 524k over recovered Adult and Older People – (121k) under recovered Children and Families – 299k over recovered Adult and Older People – 484k over recovered This under recovery of income is in part offset by an underspend in Social Workers. 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. 102
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South Lanarkshire Council Period 5 Period 5 Period 7 Period 7 Period 8 Period 8 Revised Period 10 Period 10 Period 10 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 5,174 626 5,364 516 5,194 680 6,154 3,864 5,405 749 ADMIN & CLERICAL STAFF - APT&C OVERTIME 237 (237) 184 (184) 184 (184) 0 140 226 (226) ADMIN & CLERICAL STAFF - APT&C SUPERANNUATION 311 57 316 70 381 6 404 247 362 42 ADMIN & CLERICAL STAFF - APT&C NIC 427 (19) 438 (3) 457 (22) 456 326 483 (27) MANAGERIAL SUPPORT SPECIALIST STAFF BASIC 25,192 (1,164) 25,118 (892) 24,939 (964) 25,164 18,634 25,684 (520) MANAGERIAL SUPPORT SPECIALIST STAFF OVERTIME 566 (520) 625 (579) 637 (591) 46 501 786 (740) MANAGERIAL SUPPORT SPECIALIST STAFF SUPERANNUATION 1,523 88 1,501 126 1,481 147 1,682 1,162 1,609 73 MANAGERIAL SUPPORT SPECIALIST STAFF NIC 2,838 (310) 2,634 (84) 2,646 (97) 2,633 2,045 2,687 (54) BASIC GRADE SOCIAL WORKERS BASIC 11,542 1,972 12,333 1,507 12,384 1,591 14,282 9,109 12,483 1,799 BASIC GRADE SOCIAL WORKERS OVERTIME 128 (84) 99 (55) 100 (56) 44 95 153 (109) BASIC GRADE SOCIAL WORKERS SUPERANNUATION 668 269 692 268 714 255 992 568 803 189 BASIC GRADE SOCIAL WORKERS NIC 1,243 196 1,248 220 1,306 176 1,537 988 1,355 182 HOSPITAL SOCIAL WORKERS BASIC 560 (111) 0 0 (72) 72 1 0 (24) 25 HOSPITAL SOCIAL WORKERS OVERTIME (1) 1 0 0 (1) 1 0 0 (1) 1 HOSPITAL SOCIAL WORKERS SUPERANNUATION 40 (11) 0 0 (8) 8 0 0 (4) 4 HOSPITAL SOCIAL WORKERS NIC 61 (15) 0 0 (3) 3 0 0 (3) 3 INSTRUCTORS BASIC 1,298 214 1,223 290 1,202 310 1,576 914 1,267 309 INSTRUCTORS SUPERANNUATION 75 23 70 28 61 37 102 57 80 22 INSTRUCTORS NIC 116 20 110 26 115 21 141 84 119 22 CARE STAFF - APT&C BASIC 17,481 (378) 16,769 (284) 16,630 (127) 17,362 12,624 17,457 (95) CARE STAFF - APT&C OVERTIME 1,041 (494) 1,017 (530) 1,015 (545) 505 665 1,067 (562) CARE STAFF - APT&C SUPERANNUATION 979 118 947 85 995 37 1,089 785 1,073 16 CARE STAFF - APT&C NIC 1,696 (9) 1,589 (1) 1,610 (22) 1,677 1,253 1,701 (24) HOME CARERS BASIC 27,468 1,290 27,392 691 27,693 389 29,254 19,979 28,675 579 HOME CARERS OVERTIME 1,516 (335) 1,635 (454) 1,258 (77) 1,181 1,087 1,145 36 HOME CARERS SUPERANNUATION 1,665 154 1,634 132 1,450 316 1,837 1,196 1,710 127 HOME CARERS NIC 2,645 201 2,657 106 2,690 73 2,874 2,039 2,797 77 TRAVEL AND SUBSISTENCE 0 0 0 0 0 0 0 2 3 (3) OTHER EMPLOYEE COSTS 3,683 (6) 3,588 (8) 3,473 9 538 339 501 37 PENSION INCREASES 328 0 328 0 328 0 328 237 334 (6) EMPLOYEE COSTS 110,500 1,536 109,511 991 108,859 1,446 111,859 78,940 109,933 1,926 PROPERTY COSTS RATES 345 0 395 (40) 396 (41) 360 397 465 (105) SCOTTISH WATER - UNMETERED CHARGES 35 0 35 0 35 0 6 3 6 0 SCOTTISH WATER - METERED CHARGES 166 0 162 (11) 164 (13) 186 119 215 (29) RENT 523 0 523 0 528 (5) 544 406 573 (29) SERVICE CHARGE 0 0 0 1 0 0 0 0 0 0 PROPERTY INSURANCE 292 0 292 0 292 0 292 287 292 0 SECURITY COSTS 2 0 5 (3) 7 (5) 2 8 13 (11) GROUND MAINTENANCE 3 0 0 0 0 0 0 0 0 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 2 0 4 (2) 20 (18) 2 38 21 (19) LIFE CYCLE MAINTENANCE 0 0 1 (1) 3 (3) 0 6 1 (1) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 63 0 73 (23) 75 (25) 52 59 67 (15) HOUSING - RENT FREE ACCOMODATION 0 0 0 0 0 0 (55) 0 (55) 0 FIXED ELECTRICAL 0 0 0 0 1 (1) 0 0 0 0 ELECTRICITY - CONTRACT 851 1 788 (31) 790 (33) 777 381 772 5 GAS 655 376 590 341 584 348 944 266 559 385 FIXTURE & FITTINGS 0 0 0 0 1 (1) 10 8 11 (1) JANITOR SERVICE 0 0 0 0 1 (1) 0 5 5 (5) CLEANING CONTRACT 375 0 374 0 374 0 375 376 384 (9) CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 217 (1) 193 (2) 194 (3) 121 71 114 7 HEALTH & HYGIENE MATERIALS 112 0 93 4 102 (5) 95 71 98 (3) WINDOW CLEANING 11 0 11 (1) 10 0 10 6 10 0 REFUSE UPLIFT 43 0 43 (3) 42 (2) 40 34 40 0 REMOVAL & STORAGE COSTS 1 0 8 (7) 10 (9) 1 24 10 (9) OTHER PROPERTY COSTS 172 0 203 (39) 171 (7) 157 58 165 (8) PROPERTY COSTS 3,868 376 3,793 183 3,800 176 3,919 2,623 3,766 153 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 763 0 755 (2) 763 (10) 753 1,074 744 9 COMPUTER EQUIPMENT MAINTENANCE 39 1 39 1 39 0 35 9 17 18 I.T. EQUIPMENT MAINT-CONTRACT 200 1 199 0 199 0 203 11 192 11 I.T. ELECTRONIC MESSAGING 107 0 97 0 97 0 97 0 119 (22) EQUIPMENT, APPARATUS AND TOOLS 122 0 110 1 117 (6) 112 41 89 23 SMALL TOOLS 4 (1) 4 0 3 1 4 3 4 0 AIDS FOR CLIENTS 973 0 874 (1) 873 0 875 256 1,025 (150) ADAPTATIONS FOR CLIENTS 964 0 964 (1) 924 39 1,018 385 1,007 11 SUPPLIES FOR CLIENTS 361 1 356 0 360 (4) 356 181 251 105 FURNITURE - OFFICE 1 0 1 0 2 (1) 1 9 8 (7) FURNITURE - GENERAL 0 0 0 0 0 0 0 1 1 (1) FURNISHINGS (INCL. CROCKERY & LINEN) 17 0 15 0 19 (3) 15 15 22 (7) MATERIALS 10 (1) 10 0 10 0 10 0 4 6 MATERIALS, APPARATUS AND EQUIPMENT 1 0 2 (1) 4 (3) 2 11 10 (8) PROVISIONS - GENERAL 213 0 212 (2) 214 (4) 212 162 226 (14) FOOD PURCHASES WITHIN CONTRACT SERVICE 517 0 451 (26) 452 (27) 425 334 456 (31) BEVERAGES 60 0 52 (2) 52 (2) 50 31 50 0 SCHOOL MILK 41 0 35 (2) 35 (2) 33 26 38 (5) PROTECTIVE CLOTHING & UNIFORMS 1,276 0 1,160 (14) 1,169 (23) 1,215 626 1,163 52 LAUNDRY COSTS 4 0 3 0 3 0 3 12 16 (13) OTHER SUPPLIES AND SERVICES 51 (4) 50 (5) 68 (23) 47 46 67 (20) CATERING - CONTRACT 372 0 372 0 372 0 367 342 358 9 CATERING - OUTWITH CONTRACT 55 0 53 (1) 52 0 42 16 35 7 ARTIST FEES/ PERFORMING ARTS 0 0 0 0 0 0 0 1 0 0 OUTSOURCED MAIL 0 0 0 0 1 (1) 0 1 1 (1) DELIVERY CHARGE 0 0 0 0 0 0 0 (2) 1 (1) I- PROCUREMENT ERRORS 0 0 0 0 2 (2) 0 0 0 0 SUPPLIES AND SERVICES 6,151 (3) 5,814 (55) 5,830 (71) 5,875 3,591 5,904 (29) 103
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South Lanarkshire Council Period 5 Period 5 Period 7 Period 7 Period 8 Period 8 Revised Period 10 Period 10 Period 10 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 4 (4) 5 (5) 0 13 6 (6) FLEET SERVICES - VEHICLE HIRE 0 0 0 0 1 (1) 0 0 0 0 POOL CAR CHARGES-RENTAL 155 0 255 (100) 255 (100) 169 209 272 (103) POOL CAR CHARGES-FUEL 19 1 19 0 19 0 16 0 1 15 POOL CAR CHARGES-ADDITIONAL COSTS 3 0 3 0 3 0 3 0 0 3 OTHER TRANSPORT COSTS 1,001 (61) 978 (39) 961 (22) 939 591 939 0 INSURANCE 24 0 24 0 24 0 24 21 24 0 FLEET SERVICE CHARGES 3,773 (626) 3,939 (792) 3,950 (803) 3,223 3,241 3,668 (445) HIRE OF EXTERNAL VEHICLES 7 0 7 0 7 0 7 0 0 7 HIRE OF EXTERNAL PLANT 0 0 0 0 0 0 0 1 0 0 HIRE OF SKIPS 0 0 0 0 0 0 0 1 1 (1) EXTERNAL TRANSPORT CONTRACT 0 0 0 0 9 (9) 0 10 12 (12) PUPIL TRANSPORT - STRATHCLYDE PASS 0 0 0 0 4 (4) 0 5 5 (5) PUPIL TRANSPORT - OTHER 10 0 10 0 10 0 10 9 10 0 TRANSPORT AND PLANT 4,992 (686) 5,239 (935) 5,248 (944) 4,391 4,101 4,938 (547) ADMINISTRATION PRINTING AND STATIONERY 99 2 98 (1) 99 (2) 97 61 100 (3) TELEPHONES 205 1 203 (1) 207 (5) 203 86 197 6 MOBILE PHONES 295 (10) 438 (153) 438 (153) 286 12 426 (140) ADVERTISING - RECRUITMENT 4 0 4 0 4 0 4 0 4 0 ADVERTISING - OTHER 10 (1) 10 0 10 0 10 0 7 3 POSTAGES/COURIERS 53 0 53 0 53 0 53 37 53 0 SMS MESSAGING 0 0 0 0 0 0 1 0 1 0 MEMBERSHIP FEES/SUBSCRIPTIONS 53 (1) 53 0 62 (9) 53 84 61 (8) INSURANCE 27 0 27 0 27 0 27 27 27 0 MEDICAL COSTS 26 0 27 (1) 61 (35) 28 52 63 (35) LEGAL EXPENSES 320 (22) 299 (2) 302 (5) 297 207 366 (69) HOSPITALITY / CIVIC RECOGNITION 5 0 5 0 5 0 1 5 2 (1) SECURITY UPLIFT FEES 0 0 0 0 1 (1) 0 1 1 (1) OTHER ADMIN COSTS 55 0 55 0 56 (1) 54 18 51 3 CONFERENCES - OFFICIALS (incl associated costs) 7 0 7 0 7 0 7 0 5 2 TRAINING 44 0 44 0 44 0 44 33 51 (7) INTERNAL SUPPORT SERVICES ALLOCATION 410 0 410 0 410 0 410 0 410 0 ADMINISTRATION 1,613 (31) 1,733 (158) 1,786 (211) 1,575 623 1,825 (250) 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 2,604 151 2,107 141 2,115 133 2,218 1,420 2,190 28 PAYMENTS TO OTHER BODIES 2,226 86 2,107 197 2,122 182 2,288 1,299 2,029 259 PAYMENTS TO HEALTH BOARD 1,508 0 1,515 (7) 1,508 0 1,508 123 1,508 0 INDEPENDENT SCHOOL PLACES 0 0 0 0 0 0 0 1 0 0 PRIVATE INDIVIDUALS - GENERAL 940 161 951 151 966 136 1,119 735 996 123 SOCIAL WORK - FOSTER PARENTS 6,658 (175) 6,792 (264) 6,661 (128) 6,606 5,219 6,731 (125) SOCIAL WORK - FOSTER PARENTS DISCRETIONARY PAYMENTS 94 0 94 0 94 0 94 56 94 0 SOCIAL WORK - ADOPTION ALLOWANCES 889 (239) 858 (208) 858 (208) 650 831 858 (208) DIRECT PAYMENTS 10,656 222 10,530 348 10,522 356 10,886 8,064 10,554 332 PAYMENT TO OTHER BODIES 25,678 206 25,057 358 24,949 471 25,472 17,760 25,063 409 PAYMENT TO CONTRACTORS PAYMENT TO LOCAL AUTHORITY CONTRACTOR 0 0 6 (6) 6 (6) 0 6 6 (6) PAYMENT TO PRIVATE CONTRACTOR 1,177 0 2,205 0 2,161 (1) 746 (443) 551 195 PAYMENT TO PRIVATE CONTRACTOR - MISC 0 0 0 0 0 0 0 (50) 0 0 PAYMENT TO PRIVATE CONTRACTOR - PAYMENTS TO VOL ORGS 73,360 285 74,327 (22) 73,913 (343) 74,121 51,963 73,003 1,118 PAYMENT TO PRIVATE CONTRACTOR - CET ALLOCATION - HOME CARE 34,153 0 33,846 0 33,489 (1) 33,059 18,292 33,357 (298) PAYMENT TO PRIVATE CONTRACTOR - SECURE ACCOMMODATION 597 0 615 0 615 0 615 901 1,165 (550) PAYMENT TO PRIVATE CONTRACTOR - RESPITE 2,071 (25) 2,046 0 2,046 0 2,198 379 2,198 0 PAYMENT TO PRIVATE CONTRACTOR - DAY CARE 1,335 (259) 1,144 (68) 1,459 (120) 1,339 927 1,341 (2) PAYMENT TO PRIVATE CONTRACTOR - HOME SUPPORT 23,683 (781) 22,905 297 23,745 307 24,409 16,537 24,617 (208) PAYMENT TO PRIVATE CONTRACTOR - EMPLOYMENT TRAINING 55 0 55 0 55 0 55 38 57 (2) PAYMENT TO PRIVATE CONTRACTOR - DIRECT PAYMENTS 0 0 0 0 0 0 12 0 12 0 PAYMENT TO PRIVATE CONTRACTOR - FREE PERSONAL NURSING CARE 9,135 0 9,135 0 9,135 0 9,135 6,331 9,135 0 PAYMENT TO PRIVATE CONTRACTOR - HOSPITAL DISCHARGE 18 0 0 0 0 0 0 (1,335) 0 0 PAYMENT TO PRIVATE CONTRACTOR - C & F - OUT OF SCHOOL SERVICE 0 0 18 0 18 0 25 8 25 0 PAYMENT TO PRIVATE CONTRACTOR - RESPITE AWAITING LONG TERM CARE 253 0 0 0 0 0 0 0 0 0 PAYMENT TO PRIVATE CONTRACTOR - P.A. (COLLEGE) 1,030 0 260 0 280 0 451 312 416 35 PAYMENT TO PRIVATE CONTRACTOR - GROUPWORK/SOCIAL SUPPORT 418 0 1,030 0 1,030 0 1,049 727 1,171 (122) PAYMENT TO PRIVATE CONTRACTOR - CARER RESPITE 0 0 418 0 419 0 419 278 419 0 PAYMENT TO PRIVATE CONTRACTOR - INTERIM CARE 0 0 0 0 0 0 0 59 0 0 PAYMENT TO PRIVATE CONTRACTOR - REFUSE DISPOSAL 115 0 3 (3) 2 (2) 0 2 2 (2) PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 0 0 116 (1) 116 (1) 115 77 105 10 SLC MANAGED 0 0 0 0 0 0 0 (1) 0 0 PAYMENT TO CONTRACTORS 147,400 (780) 148,129 197 148,489 (167) 147,748 95,008 147,580 168 TRANSFER PAYMENTS WORK EXPERIENCE 4,419 (847) 0 0 0 0 0 0 0 0 DIRECT ASSISTANCE TO PERSONS 32 0 4,641 (1,069) 4,748 (1,176) 3,575 3,943 4,752 (1,177) SECTION PAYMENTS 0 0 31 0 34 (3) 31 77 118 (87) TRANSFER PAYMENTS 4,451 (847) 4,672 (1,069) 4,782 (1,179) 3,606 4,020 4,870 (1,264) 104
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South Lanarkshire Council Period 5 Period 5 Period 7 Period 7 Period 8 Period 8 Revised Period 10 Period 10 Period 10 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 LEASING CHARGES - FINANCE 1 0 1 0 0 1 1 0 1 0 LEASING CHARGES - OPERATIONAL 395 0 (1) 0 39 (40) (1) 0 0 (1) I.T. EQUIPMENT LEASING-CONTRACT 0 0 394 (1) 356 37 393 19 402 (9) FINANCING CHARGES 396 0 394 (1) 395 (2) 393 19 403 (10) TOTAL EXPENDITURE 305,049 (229) 304,342 (489) 304,138 (481) 304,838 206,685 304,282 556 INCOME NON RELEVANT GOVERNMENT GRANT (8,510) 0 (8,510) 0 (8,510) 0 (8,429) (5,283) (8,309) (120) RECOVERY FROM TRUNK ROAD PROJECT (25,039) 0 0 0 0 0 0 0 0 0 RESOURCE TRANSFER INCOME FROM THE HEALTH BOARD (1,859) 240 (25,039) 0 (25,039) 0 (25,039) (18,776) (25,039) 0 51000-CONTRIBUTIONS FROM OTHER LOCAL 0 0 0 0 (276) 0 0 0 0 0 CONTRIBUTIONS FROM OTHER BODIES 0 0 (1,097) 290 (1,097) 290 (760) (883) (1,059) 299 SALES - GENERAL (24) 10 0 0 0 0 0 0 0 0 SALES - SALE OF MEALS (7,682) (23) (24) 10 (31) 17 (14) (30) (34) 20 FEES AND CHARGES - GENERAL (639) 0 (7,095) 167 (6,843) 191 (6,928) (6,415) (7,452) 524 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (26,417) 0 (639) 0 (444) 1 (443) (73) (418) (25) CHARGES TO HEALTH BOARDS (4) 0 (25,932) 0 (25,932) 0 (25,273) (24,980) (25,273) 0 FEES AND CHARGES - OTHER BODIES (218) 0 (4) 0 (4) 0 (4) 0 0 (4) FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (27) 1 (218) 0 (178) (40) (218) 0 (178) (40) RENTAL INCOME (235) 1 (27) 0 (27) 0 (27) (20) (27) 0 OTHER INCOME (400) 0 (157) 22 (154) 19 (135) (68) (114) (21) REALLOCATION OF SUPPORT COSTS 0 0 (400) 0 (403) 3 (400) 0 (400) 0 INCOME TOTAL (71,054) 229 (69,142) 489 (68,938) 481 (67,670) (56,528) (68,303) 633 NET EXPENDITURE 233,995 0 235,200 0 235,200 0 237,168 150,157 235,979 1,189 105
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