Agenda Document Pack - Financial Resources Scrutiny Forum - 20/03/2025
South Lanarkshire Council · 20 March 2025
Back to Financial Resources Scrutiny Forum — 20 March 2025 and its agenda
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Council Offices, Almada Street Hamilton, ML3 0AA Wednesday, 12 March 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 March 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 20 February 2025 submitted for approval as a correct record. (Copy attached) 3 - 8 Item(s) for Consideration 3a Capital Budget Monitoring 2024/2025 - General Fund Capital Programme Report dated 4 March 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 9 - 28 3b Capital Budget Monitoring 2024/2025 - Housing Capital Programme Report dated 4 March 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 29 - 34 4 Revenue Budget Monitoring 2024/2025 Report dated 3 March 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 35 - 40 5 Revenue Budget Monitoring 2024/2025 - Detailed Resource Analysis Report dated 3 March 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 41 - 104 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/MS Teams and in Committee Room 1, Council Offices, Almada Street, Hamilton on 20 February 2025 Chair: Councillor Grant Ferguson Councillors Present: Councillor Colin Dewar, Councillor Monique Equi, Councillor Ross Gowland, Councillor Richard Lockhart, Councillor Julia Marrs (Depute), Councillor Carol Nugent Councillors' Apologies: Councillor Mathew Buchanan, Councillor Gavin Keatt Attending: Finance and Corporate Resources G Booth, Finance Manager (Strategy); B Hall, Administration Officer; E-A McGonigle, Administration Adviser; A Norris, Administration Assistant; L O’Hagan, Head of Finance (Strategy) Housing and Technical Resources D Craig, Property Manager (Commercial); A Roxburgh, Performance and Standards Manager 1 Declaration of Interests No interests were declared. 2 Minutes of Previous Meeting The minutes of the meeting of the Financial Resources Scrutiny Forum held on 19 December 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 February 2025 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 30 December 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 £59.024 million. The underspend reflected the timing of spend across the year and into the new financial year and resulted in budget required in 2025/2026 rather than 2024/2025. Funding for projects that remained underspent at the financial year end would be carried forward to allow the projects to be completed in 2025/2026. As at 30 December 2024, work continued to clarify the predicted spend position for the General Services Capital Programme and officers continued to work to maximise spend in 2024/2025. 2 3
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Actual spend incurred to 30 December 2024 totalled £33.568 million. This would leave expenditure of £25.456 million still to be incurred up to the end of the financial year and was related to the timing of expenditure on several high value projects, as detailed in paragraph 4.5 of the report. Actual funding received to 30 December 2024 was £52.509 million, as detailed in Appendix D to the report. The funding for the year included an additional allocation for Tier 2 Active Travel Infrastructure of £0.272 million which would be used for Hairmyres Transport Interchange – Active Travel Network, as detailed in paragraph 4.6 of 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 30 December 2024 was detailed in appendices D to F to the report. The Forum decided: that the position on the General Fund Capital Programme as at 30 December 2024 be noted. [Reference: Minutes of 19 December 2024 (Paragraph 3a) and Minutes of the Executive Committee of 11 December 2024 (Paragraph 4)] 3b Capital Budget Monitoring 2024/2025 – Housing Capital Programme A report dated 3 February 2025 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 30 December 2024 (Period 10). 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 £73.112 million. Details of the forecast underspend of £4.136 million were provided in paragraph 4.4 of the report. Spend to 30 December 2024 on the Housing Capital Programme amounted to £43.425 million. As at 30 December 2024, £43.425 million of funding had been received. The physical progress achieved with the Housing Capital Programme 2024/2025 at 30 December 2024 was detailed in Appendix B to the report. Officers responded to a member’s questions in relation to the impact of the recent storm on the Housing Capital Programme and the Council’s insurance coverage. The Forum decided: that the physical and financial progress of the Housing Capital Programme as at 30 December 2024 be noted. [Reference: Minutes of 19 December 2024 (Paragraph 3b) and Minutes of the Executive Committee of 11 December 2024 (Paragraph 4)] In terms of Standing Order No 14, the Chair adjourned the meeting during this item of business at 2.15pm due to technical issues and reconvened at 2.55pm. Councillor Nugent was not present when the meeting reconvened and Councillor Equi joined the meeting at this point 4
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4 Revenue Budget Monitoring 2024/2025 A report dated 3 February 2025 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 30 December 2024 (Period 10), along with a projection for the year to 31 March 2025. The report and associated appendices:- summarised the 2024/2025 probable outturn position for the Council’s General Fund Revenue Account to 31 March 2025, including details of proposed transfers to reserves detailed the various 2024/2025 revenue grant redeterminations included in the Local Government Finance Settlement 2025/2026 provided details of the position on the General Fund Account and the Housing Revenue Account respectively for the period 1 April to 30 December 2024 detailed anticipated spend for the current year proposed funds to be transferred to reserves for future commitments detailed the position, after all proposed transfers to reserves, for known commitments required in the next financial year provided the Housing Revenue Account position The outturn position, after transfers to reserves, resulted in an underspend of £13.727 million. This included proposed transfers to reserves totalling £4.963 million. The position for Adults and Older People within Social Work Resources included a £0.650 million commitment in respect of the element of the budget delegated to the Integration Joint Board (IJB). It was proposed that the IJB retain this non-recurring underspend within its reserves earmarked for future costs. If approved, those monies would be retained in the Council’s Balance Sheet and would be available for use by the IJB. The report also detailed that:- the anticipated £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 approved by the Executive Committee on 12 February 2025 and detailed in paragraph 4.18 of the report the £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 The Local Government Finance Circular 10/2024, published on 12 December 2024, confirmed previously advised monies for 2024/2025 as well as additional earmarked funding for a number of Council services. Details of the new redetermination monies were provided in the report. At 30 December 2024, the position on the General Fund Revenue Account, after transfers to reserves, was an underspend of £13.727 million. At 30 December 2024, the Housing Revenue Account showed a breakeven position and the forecast to 31 March 2025 on the Housing Revenue Account was also a breakeven position. The Head of Finance (Strategy) responded to a member’s questions in relation to the proposed Transfers to Reserves and undertook to provide further information to the appropriate member upon request. The Forum decided: (1) that the transfers to reserves, previously approved by the Executive Committee, totalling £26.890 million, as detailed in paragraph 4.2, be noted; 5
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(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) to 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 to be transferred to Reserves to support the Budget Strategy, which could include the 2025/2026 Revenue Budget, as detailed in paragraph 4.18 (and 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) to 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. [Reference: Minutes of 19 December 2024 (Paragraph 4) and Minutes of the Executive Committee of 13 November 2024 (Paragraph 3) and 12 February 2025 (Paragraph 3)] Councillor Gowland, having experienced technical issues, joined the meeting during consideration of the above item of business 5 Revenue Budget Monitoring 2024/2025 – Detailed Resource Analysis A report dated 3 February 2025 by the Executive Director (Finance and Corporate Resources) was submitted comparing actual expenditure against budgeted expenditure for the period 1 April to 30 December 2024 (Period 10). 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 30 December 2024 details of the most significant variances within Resources and the Housing Revenue Account across subjective headings and across Services as at 30 December 2024 a line by line trend analysis of the total Resources’ expenditure and income across subjective headings as at 30 December 2024 The Finance Manager (Strategy) responded to a member’s questions in relation to the costs associated with residential placements within other local authorities (Education Resources) and when those figures had last been analysed. Where information was not readily available, the Finance Manager (Strategy) undertook to liaise with the relevant Resources and provide this to relevant members. The Forum decided: that the position as at 30 December 2024 (Period 10) be noted. [Reference: Minutes of 19 December 2024 (Paragraph 5)] 6
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6 Urgent Business There were no items of urgent business. 7
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 20 March 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 24 January 2025 [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 24 January 2025 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 12 March 2025. 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 24 January 2025, 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 9
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4.4. 2024/2025 Actual Position: Actual spend incurred to the 24 January 2025 totals £36.223 million. 4.5. This leaves expenditure of £22.801 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. Indicative Funding: Actual funding received to 24 January 2025 is £49.077 million. This is shown in Appendix 3. The funding for the year includes an additional indicative £1.100m General Capital Grant in relation to Flooding Resilience Funding. This will be distributed to the Council in 2024/2025 but will be required to be returned in a future year when it is required for the remaining national flood protection schemes from the 2015 Flood Risk Management Plans. As this funding will be clawed back from the Council’s allocation at a future year (to be determined), it will be utilised in 2024/2025 in place of planned borrowing with the displaced funding set aside for when the General Capital Grant is required to be returned. There is therefore no increase in the overall funding package this financial year. 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 Requirements 9.1. This report does not introduce a new policy, function or strategy or recommend a change to existing policy, function or strategy and therefore no impact assessment is required. 9.2. There was also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director (Finance and Corporate Resources) 4 March 2025 10
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Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References Executive Committee, 12 March 2025 List of Background Papers Capital Ledger prints to 24 January 2025 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 11
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APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2024/25 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2024 TO 24 JANUARY 2025 £m Total Base Budget (including carry forward from 2023/2024) 69.832 Proposed Adjustments – Period 11 0.00 69.832 Total Revised Budget 2024/25 Budget Period 11 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 12
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APPENDIX B SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2024/25 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2024 TO 24 JANUARY 2025 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 1,375 Enterprise & Sustainable Dev 18,460 4,769 5,329 28,558 8,097 (13,886) 22,769 17,048 5,721 7,830 Roads, Transport & Fleet 11,798 4,995 2,377 19,170 4,181 (1,854) 21,497 19,462 2,035 12,257 Resource Total 31,638 11,242 7,694 50,574 12,530 (15,740) 47,364 38,925 8,439 21,462 Education Growth / Accommodation Pressures 5,531 (2,084) 2,316 5,563 1,458 (1,603) 5,418 5,037 381 4,259 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) 129 Education Other 0 480 123 603 (50) 0 553 553 0 436 Resource Total 7,131 (1,258) 2,361 8,234 1,740 (1,603) 8,371 8,199 172 5,666 Finance & Corporate IT Services 2,246 684 156 3,086 0 0 3,086 2,753 333 2,468 Resource Total 2,246 684 156 3,086 0 0 3,086 2,753 333 2,468 Housing & Technical Office Accom 5,852 3,742 (919) 8,675 0 0 8,675 7,261 1,414 5,686 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 6,097 Social Work Alarms / SWIS Plus 1,341 (318) 4 1,027 0 0 1,027 1,027 0 529 Resource Total 1,341 (318) 4 1,027 0 0 1,027 1,027 0 529 Overall Total 49,512 14,121 10,217 73,850 13,970 (17,988) 69,832 59,024 10,809 36,223 13
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APPENDIX C SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2024/25 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2024 TO 24 JANUARY 2025 2024/25 Original Estimate inc C/F 2024/25 Revised Budget 2024/25 Forecast Spend 2024/25 Forecast Variance 2024/25 Actual to 24/01/25 Expenditure £m £m £m £m £m General Fund Programme 73.850 69.832 59.024 10.808 36.223 Income 2024/25 Budget 2024/25 Revised Budget 2024/25 Actual To 24/01/25 £m £m £m Prudential Borrowing 32.564 16.460 16.460 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 23.710 19.263 - Cycling, Walking and Safer Routes (now included in General Capital Grant) - Road Safety Improvement 1.440 0.000 0.000 0.497 0.000 - Vacant and Derelict Land 1.793 1.343 1.343 - 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 49.077 14
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Appendix D (Page 1) GENERAL FUND CAPITAL PROGRAMME 2024/25 BUILD EXECUTIVE SUMMARY PERIOD ENDED 24 JANUARY 2025 (PERIOD 11) 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 45 - - - Projects on Programme - 85 92 102 99 105 104 106 106 116 124 - - - Projects Behind Programme - 0 0 0 0 0 2 0 0 0 0 - - - Projects Altered Brief/ Programme - 2 2 2 1 1 1 2 1 0 1 - - - Projects Held - 15 14 23 24 33 33 32 31 32 32 - - - - 103 109 133 133 156 163 175 179 191 202 0 0 0 Project Status Design Feasibility - 43 49 73 71 88 88 94 90 98 92 - - - Sketch Design - 1 1 1 1 4 4 6 5 4 10 - - - Detailed Design - 0 0 0 0 0 0 0 0 0 1 - - - Production Information - 9 9 8 8 8 9 7 7 10 8 - - - Tendering - 24 24 25 26 23 24 17 24 24 33 - - - On Site - 25 25 20 18 16 15 16 12 12 13 - - - Complete - 1 1 6 9 17 23 35 41 43 45 - - - - 103 109 133 133 156 163 175 179 191 202 0 0 0 15
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Appendix D (Page 2) General Services Capital Programme 2024/25 Build Variance Explanations Project Name Status Variance Explanation - - - 16
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Appendix E (Page 1) GENERAL FUND CAPITAL PROGRAMME 2024/25 NON BUILD EXECUTIVE SUMMARY PERIOD ENDED 24 JANUARY 2025 (PERIOD 11) 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 31 Approved from 24/25 Programme - - 5 5 5 5 7 7 7 7 7 Total Projects Currently Reported - - 36 36 36 36 38 38 38 38 38 Number of Projects Projects Completed - - 2 2 2 2 6 7 7 7 7 Projects Ahead of Programme - - 0 0 0 0 0 0 0 0 0 Projects on Programme - - 34 34 34 34 30 31 31 31 31 Projects Behind Programme - - 0 0 0 0 2 0 0 0 0 Projects, Altered Brief/Programme - - 0 0 0 0 0 0 0 0 0 Projects On Hold - - 0 0 0 0 0 0 0 0 0 - - 36 36 36 36 38 38 38 38 38 17
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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 18
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Appendix E (Page 3) General Services Capital Programme 2024/2025 Non Build Variance Explanations Project Name Status Variance Explanation - - - 19
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Appendix F (Page 1) GENERAL SERVICES CAPITAL PROGRAMME 2024/25 ROADS EXECUTIVE SUMMARY PERIOD ENDED 24 JANUARY 2025 (PERIOD 11) 1 2 3 4 5 6 7 8 9 10 11 12 13 Number of Projects Total Projects Currently Reported - - 166 172 183 185 185 188 188 189 196 Programme Status Projects Complete - - 31 39 53 74 82 101 109 120 133 Projects on Programme - - 135 133 128 103 95 75 67 57 49 Projects Behind Programme - - 0 0 0 0 0 0 0 0 0 Projects, Altered Brief / Programme - - 0 0 0 0 0 1 0 0 0 Projects Still to Commence - - 0 0 2 8 8 11 12 12 14 - - 166 172 183 185 185 188 188 189 196 Project Status Briefing - - 32 28 24 13 13 14 12 12 14 Production Information - - 82 77 87 68 67 54 47 37 25 Billing - - 0 0 0 0 0 0 0 0 0 Tendering - - 3 3 5 4 4 1 2 3 1 On Site - - 18 25 14 26 19 18 18 17 23 Complete - - 31 39 53 74 82 101 109 120 133 - - 166 172 183 185 185 188 188 189 196 20
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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 Mauldslie Road Project deferred Project deferred to 2025/2026 due to Scottish Water emergency water main repair works. A73 Hyndford Rd Project deferred Project deferred to 2025/2026 due to encountering engineering difficulties and further design/investigations works are required. 21
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 11 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held ROADS / FOOTWAYS INVESTMENT PROGRAMME East Kilbride, Rutherglen and Cambuslang Areas Strategic Schemes Marchmont Gardens/Failford Road, Strathaven 1 1 Hawthorn Terrace, East Kilbride 1 1 Mount Cameron Drive South and Easdale, East Kilbride 1 1 Stewartfield Crescent, East Kilbride 1 1 A749 Glasgow Road , East Kilbride (Kingsgate) 1 1 Telford Road, East Kilbride 1 1 Livingstone Drive, East Kilbride 1 1 Troon Avenue, East Kilbride 1 1 Angus Place and Semphill Gardens, East Kilbride 1 1 Stobo, East Kilbride 1 1 Kype Highway / High Kype Road, Strathaven 1 1 Loch Assynt, East Kilbride 1 1 Glasgow Road Service Road, Rutherglen 1 1 Village Road, Cambuslang 1 1 Langlea Road, Rutherglen 1 1 Wellshot Drive, Cambuslang 1 1 Main Street, Rutherglen 1 1 Drainage Action Plan 1 1 Surface Dressing/Preventative Maintenance Schemes Ardochrig Highway, Auldhouse 1 1 Bents Road, Chapelton 1 1 Burn Highway, Chapelton 1 1 Cairnmuir Road, East Kilbride 1 1 Hairshaw Highway, Strathaven 1 1 Waterhead Peelhill Highway between A71 & B743 1 1 Waterhead Peelhill Highway between A71 & B744 1 1 Preparatory works 24/25 (Patching and drainage) 1 1 Preventative maintemance (Rhinophalt / prep patching) 1 1 PROJECT STATUS PROGRAMME STATUS Project Title 22
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 11 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 23
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 11 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 Corridor Improvements, A72 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 24
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 11 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 Swisscott Avenue, Hamilton 1 1 Wellcroft Road, Hamilton 1 1 A72, Lanark Road, Dalserf 1 1 Burnhouse Road, Hamilton 1 1 Woodlands Avenue, Bothwell 1 1 Morven Avenue, Blantyre 1 1 Palace Grounds Road, Hamilton 1 1 Caird Street, Hamilton 1 1 Townhead Street, Hamilton 1 1 Millheugh Brae, Larkhall 1 1 Candermill and Marlage Road, Larkhall 1 1 Glenburn Avenue, Stonehouse 1 1 Third Road, Blantyre 1 1 Bothwell Road, Uddingston 1 1 Parkneuk Road, Blantyre 1 1 Newhousemill Road, Hamilton 1 1 Muttonhole Road / Highstonehall Road 1 1 Muir Street, Hamilton 1 1 Grier Place, Larkhall 1 1 Brankholm Brae, Hamilton 1 1 Millheugh Road, Larkhall 1 1 Safety Defects patching various locations 1 1 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 25
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 11 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Clydesdale Area Strategic Schemes 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 C37 Carstairs Junction - Pettinain 1 1 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 26
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 11 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 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 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 27
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 11 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 Pedestrian and cycle improvements Ph.2 ~ Burnbank Road near West Stewart Street 1 1 Junction Upgrade Redwood Drive ~ Junction Upgrade 1 1 SCOTTISH GOVERNMENT TIER 2 FUNDING Redwood Drive, EK ~ Active Travel works 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 Stonelaw Road at Tesco 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 CITY DEAL PROJECTS Cathkin ~ Loss of value and Noise Insulation Regulations surveys 1 1 Stewartfield Way 1 1 Greenhills/Strathaven Road 1 1 SCOTTISH GOVERNEMNT ~ EV INFRASTRUCTURE Upgrade charge points to contactess payment 1 1 SUSTRANS NCN756 Main Street, Rutherglen ~ Pedestrian/cyclist crossing improvements 1 1 14 25 0 1 23 133 133 49 0 0 14 28
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 20 March 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 24 January 2025 [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 24 January 2025 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 March 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 24 January 2025 on the Housing Capital Programme amounts to £46.103 million. 3b 29
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4.6 As at 24 January 2025, £46.103 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 Requirements 9.1. This report does not introduce a new policy, function or strategy or recommend a change to existing policy, function or strategy and therefore no impact assessment is required. 9.2. There was also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director (Finance and Corporate Resources) 4 March 2025 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References Executive Committee, 12 March 2025 List of Background Papers Capital Ledger prints to 24 January 2025 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 30
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APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2024/25 HOUSING PROGRAMME FOR PERIOD 1 APRIL 2024 TO 24 JANUARY 2025 2024/25 Annual Budget 2024/25 Forecast Spend 2024/25 Forecast Variance 2024/25 Actual to 24/01/25 £m £m £m £m Expenditure 2024/25 Budget 77.248 73.112 4.136 46.103 2024/25 Annual Budget 2024/25 Actual to 24/01/25 £m £m Income Capital Receipts 0.000 0.265 Capital Receipts – Land Sales 0.000 0.000 Capital Funded from Current Revenue 33.506 33.506 Prudential Borrowing 23.363 0.000 Scottish Government Specific Grant: - New Build 17.259 11.691 - Open Market Purchase Scheme 3.000 0.000 - Mortgage to Rent 0.120 0.353 Other Income 0.000 0.288 77.248 46.103 31
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Appendix B (Page 1) HOUSING CAPITAL PROGRAMME 2024/2025 EXECUTIVE SUMMARY PERIOD ENDED 24 JANUARY 2025 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 38 - - - Projects on Programme - 112 112 104 104 107 107 110 101 104 93 - - - Projects Behind Programme - 8 5 4 1 2 0 0 2 1 1 - - - Projects Altered Brief/Programme - 2 6 5 3 2 2 1 4 2 6 - - - Projects Held - 21 22 24 27 27 26 26 24 25 29 - - - - 148 150 152 152 161 161 164 165 167 167 0 0 0 Project Status Design Feasibility - 58 59 55 54 57 55 51 50 49 41 - - - Sketch Design - 4 4 2 2 2 2 1 1 1 2 - - - Detailed Design - 2 2 2 2 3 4 4 4 3 3 - - - Production Information - 9 9 13 12 11 10 11 13 15 14 - - - Tendering - 45 45 42 40 33 32 31 29 31 32 - - - On Site - 25 26 23 25 32 32 39 34 33 37 - - - Complete - 5 5 15 17 23 26 27 34 35 38 - - - - 148 150 152 152 161 161 164 165 167 167 0 0 0 32
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Appendix B (Page 2) Housing Capital Programme 2024/2025 Build Variance Explanations Project Name Status Variance Explanation Stonefield/Burnbrae/Kelvin Gardens - Veranda Refurbishment Behind Programme Project delayed with surveys being arranged for fabrication works. 33
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1 2 3 4 5 6 7 8 9 10 11 12 13 14 Original Budget 24/25 0 5.05 10.075 11.562 15.333 19.462 22.099 29.105 35.753 42.83 45.423 51.444 57.465 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 46.103 52.209 58.315 77.248 Actual 24/25 0 5.05 10.075 11.647 15.503 19.717 22.439 29.53 36.263 43.425 46.103 0 0 0 0 10 20 30 40 50 60 70 80 90 £ Millions HRA Capital Expenditure Profile Graph 24/25 34
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 20 March 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 24 January 2025 [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s):- [recs] (1) that the Council’s breakeven probable outturn position after Transfers to Reserves (section 4), be noted; (2) that the current forecast on the General Fund Revenue Account for 2024/2025 (section 5.1), and the actual spend as at 24 January 2025 (section 5 and appendices 1 and 2), be noted; (3) that the projected break-even position on the Housing Revenue Account for 2024/2025, and the actual spend as at 24 January 2025 (section 6 and Appendix 3 of the report), be noted. 3. Background 3.1. This overview report will summarise the previously reported 2024/2025 Probable Outturn position for the Council’s General Revenue Account to 31 March 2025. An Executive Summary is provided in section 4 outlining the detail of the General Fund outturn position including details of proposed transfers to Reserves. An update on the projected outturn for 2024/2025 for both the Council’s General Fund (section 5) and for the Housing Revenue Account (section 6) is also provided. 4. Executive Summary – 2024/2025 General Services Probable Outturn 4.1. As reported previously, the 2024/2025 probable outturn position for the General Fund presented an underspend of £13.727 million. This underspend is after the previously identified/approved Corporate Transfers to Reserves (£26.890 million) and approved Resource Transfers to Reserves (£4.963 million). 4.2. The majority of the underspend had already been reported to the Executive 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). The position reflected marginal increases with an underspend in Loan Charges now being £7.907 million (an increase of £0.661 million). Utilities and Council Tax positions remained unchanged, and there was an additional underspend in procurement savings of £0.520 million. 4 35
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4.3. Transfers to reserves of £13.727 million were approved at the Executive Committee (12 February 2025) as outlined below:- that the £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 that the £2.000 million underspend in Utilities, the £0.520 million from Procurement Savings and the £3.300 million over recovery of Council Tax, totalling £5.820 million, be transferred to Reserves to support the Budget Strategy which could include the 2025/2026 Revenue Budget 4.4. Full details of the approved Transfers to Reserves in relation to the Loans Fund Review (£7.907 million), Utilities (£2.000 million), Procurement savings (£0.520 million) and Council Tax (£3.300 million) were included in the report to the Executive Committee on 12 February 2025. 5. General Services 2024/2025 Projected Outturn as at 24 January 2025 5.1. The forecast position before and after Transfers to Reserves is shown in appendices 1 and 2. The position presented in Appendix 2 reflects the probable outturn underspend of £13.727 million as a Transfer to Reserves resulting in a breakeven position for the Council’s 2024/2025 projected outturn (section 4.3). This is in line with the probable outturn reported to Executive Committee on 12 February 2025. 5.2. Redeterminations of 2024/2025 Revenue Grant Funding: Subsequent to drafting the paper to the Executive Committee (12 February 2025), the Scottish Government’s 2025/2026 Budget has been progressing through the Stages of the Parliamentary approval process. As part of this process, additional earmarked funding for 2024/2025 is anticipated. Further information has been received in relation to indicative funding for the 2023/2024 Local Government pay deal. The Council were required to use reserves as part of the funding package for the 2023/2024 pay deal. A one-off allocation of £1.239 million of indicative funding is anticipated to be provided to replenish those reserves used. There is, therefore, no impact on the 2024/2025 projected outturn position as this funding will be transferred to reserves when received. 6. Housing Revenue Account Position 6.1. Appendix 3 shows the forecast position for the financial year, being a break-even position for the Housing Revenue Account. 6.2. 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. 7. Employee Implications 7.1. None. 8. Financial Implications 8.1. As detailed in sections 4 to 6 of the report. 9. Climate Change, Sustainability and Environmental Implications 9.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 36
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10. Other Implications 10.1. The main risk associated with the Council’s Revenue Budget is that there is an overspend. The risk has been assessed as low given the detailed budget management applied across the Resources. The risk is managed through 4 weekly Budget Monitoring Meetings at which any variance is analysed. In addition, the probable outturn exercise ensures early warning for corrective action to be taken where appropriate. 10.2. There are no implications for sustainability in terms of the information contained in this report. 11. Integrated Impact Assessment and Consultation Requirements 11.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and, therefore, no impact assessment is required. 11.2. There is also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director (Finance and Corporate Resources) 3 March 2025 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References Financial Resources Scrutiny Forum – 20 February 2025 List of Background Papers Financial Ledger and budget monitoring results to 24 January 2025 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 37
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Appendix 1 Note: While the Year to Date Actual at period 11 presents a net surplus position (£53.612m), this is timing only. The forecast outturn before transfers to reserves shows an underspend of £18.722 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% 102.800 Facilities Waste and Grounds 81.493 80.951 0.542 0.67% 60.877 Leisure and Culture 21.747 21.759 (0.012) (0.06%) 18.910 Planning and Regulatory Services 4.876 4.662 0.214 4.39% 3.345 Enterprise and Sustainable Development 6.917 6.551 0.366 5.29% 9.581 Roads, Transportation and Fleet 17.948 19.018 (1.070) (5.96%) 10.087 Education Resources 482.934 482.517 0.417 0.09% 396.910 Education 482.934 482.517 0.417 0.09% 396.910 Finance and Corporate Resources 41.785 40.929 0.856 2.05% 41.669 Finance Services - Strategy 2.014 2.027 (0.013) (0.65%) 2.697 Finance Services - Transactions 18.700 18.080 0.620 3.32% 14.098 Audit and Compliance Services 0.338 0.301 0.037 10.95% 0.367 Information Technology Services 7.534 7.439 0.095 1.26% 12.694 Communications and Strategy Services 2.710 2.546 0.164 6.05% 2.341 Administration and Licensing Services 4.164 4.006 0.158 3.79% 3.760 Personnel Services 6.325 6.530 (0.205) (3.24%) 5.712 Housing & Technical Resources 15.091 14.386 0.705 4.67% 17.849 Housing Services 9.182 8.678 0.504 5.49% 4.256 Property Services 5.909 5.708 0.201 3.40% 13.593 Social Work Resources 237.168 235.979 1.189 0.50% 181.212 Performance and Support Services 6.067 5.973 0.094 1.55% 4.542 Children and Families 49.098 48.768 0.330 0.67% 38.444 Adults and Older People 181.164 180.814 0.350 0.19% 137.526 Justice and Substance Misuse 0.839 0.424 0.415 49.46% 0.700 Joint Boards 1.902 1.902 0.000 0.00% 1.609 911.861 908.654 3.207 0.35% 742.049 Revised Projected Projected Year to Date Annual Outturn Outturn Actual Budget Variance Summary: £m £m £m £m Resources Total 911.861 908.654 3.207 0.35% 742.049 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% (0.692) 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 Outturn Underspend - T/f to Reserves 0.000 0.000 0.000 0.00% 0.000 Total Expenditure 981.597 966.207 15.390 1.57% 741.357 Council Tax 181.587 184.992 3.405 1.88% 156.532 Less: Council Tax Reduction Scheme (23.544) (23.649) (0.105) 0.45% (20.011) 158.043 161.343 3.300 2.09% 136.521 General Revenue Grant 411.521 411.521 0.000 0.00% 348.210 Non Domestic Rates 364.911 364.911 0.000 0.00% 308.771 Transfer from Reserves 47.122 47.122 0.000 0.00% 0.000 Total Income 981.597 984.897 3.300 0.34% 793.502 Net Expenditure 0.000 (18.690) 18.690 0.00% (52.145) Period Ended 24 January 2025 (No.11) Revenue Budget Monitoring Report SOUTH LANARKSHIRE COUNCIL 38
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Appendix 2 Note: While the Year to Date Actual at period 11 presents a net surplus position (£53.612m), this is timing only. The forecast outturn after transfers to reserves shows a breakeven position. 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% 102.800 Facilities Waste and Grounds 81.493 80.951 0.542 0.67% 60.877 Leisure and Culture 21.747 21.759 (0.012) (0.06%) 18.910 Planning and Regulatory Services 4.876 4.662 0.214 4.39% 3.345 Enterprise and Sustainable Development 6.917 6.551 0.366 5.29% 9.581 Roads, Transportation and Fleet 17.948 19.058 (1.110) (6.18%) 10.087 Education Resources 482.934 482.934 0.000 0.00% 396.910 Education 482.934 482.934 0.000 0.00% 396.910 Finance and Corporate Resources 41.785 41.785 0.000 0.00% 41.669 Finance Services - Strategy 2.014 2.027 (0.013) (0.65%) 2.697 Finance Services - Transactions 18.700 18.830 (0.130) (0.70%) 14.098 Audit and Compliance Services 0.338 0.301 0.037 10.95% 0.367 Information Technology Services 7.534 7.439 0.095 1.26% 12.694 Communications and Strategy Services 2.710 2.546 0.164 6.05% 2.341 Administration and Licensing Services 4.164 4.112 0.052 1.25% 3.760 Personnel Services 6.325 6.530 (0.205) (3.24%) 5.712 Housing & Technical Resources 15.091 15.091 0.000 0.00% 17.849 Housing Services 9.182 9.133 0.049 0.53% 4.256 Property Services 5.909 5.958 (0.049) (0.83%) 13.593 Social Work Resources 237.168 237.168 0.000 0.00% 181.212 Performance and Support Services 6.067 5.973 0.094 1.55% 4.542 Children and Families 49.098 49.607 (0.509) (1.04%) 38.444 Adults and Older People 181.164 181.164 0.000 0.00% 137.526 Justice and Substance Misuse 0.839 0.424 0.415 49.46% 0.700 Joint Boards 1.902 1.902 0.000 0.00% 1.609 911.861 911.861 0.000 0.00% 742.049 Revised Projected Projected Year to Date Annual Outturn Outturn Actual Budget Variance Summary: £m £m £m £m Resources Total 911.861 911.861 0.000 0.00% 742.049 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% (0.692) 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 Outturn Underspend - T/f to Reserves 0.000 13.727 (13.727) 0.00% 0.000 Total Expenditure 981.597 984.897 (3.300) (0.34%) 741.357 Council Tax 181.587 184.992 3.405 1.88% 156.532 Less: Council Tax Reduction Scheme (23.544) (23.649) (0.105) 0.45% (20.011) 158.043 161.343 3.300 2.09% 136.521 General Revenue Grant 411.521 411.521 0.000 0.00% 348.210 Non Domestic Rates 364.911 364.911 0.000 0.00% 308.771 Transfer from Reserves 47.122 47.122 0.000 0.00% 0.000 Total Income 981.597 984.897 3.300 0.34% 793.502 Net Expenditure 0.000 0.000 0.000 0.00% (52.145) Period Ended 24 January 2025 (No.11) SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report 39
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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 3 Revised Projected Projected Year to Date Annual Outturn Outturn % Note Actual Budget Variance Budget Category £m £m £m £m Employee Costs 14.415 14.509 0.041 0.28% 11.674 Property Costs 60.703 60.258 0.445 0.73% 1 43.115 Supplies and Services 1.543 1.552 (0.010) (0.65%) 0.386 Transport and Plant 0.195 0.161 0.068 34.87% 0.151 Administration 5.594 5.469 0.125 2.23% 2 0.349 Payment to Other Bodies 2.975 3.354 (0.379) (12.74%) 3 2.322 Payment to Contractors 0.100 0.100 0.000 0.00% 0.378 Transfer Payments 0.000 0.000 0.000 0.00% 0.000 Financing Charges 33.573 33.573 0.002 0.01% 0.005 Total Controllable Exp. 119.098 118.976 0.292 0.25% 58.380 Total Controllable Inc. (123.397) (124.666) 1.268 1.03% 4 (92.278) Transfer to/(from) Balance Sheet (4.862) (3.310) (1.721) (35.40%) 5 0.000 Net Controllable Exp. (9.161) (9.000) (0.161) (1.76%) (33.898) Loan Charges 9.161 9.000 0.161 1.76% 6 0.000 Net Controllable Exp. 0.000 0.000 0.000 0.00% (33.898) SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 24 January 2025 (No.11) Housing Revenue Account 40
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 20 March 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 24 January 2025. The detailed papers cover the General Services and also the Housing Revenue Account. 3.2. The following information is provided for each Resource and the Housing Revenue Account:- an Executive Summary showing the top-level position details of the most significant variances across Subjective headings and across Services a line-by-line trend analysis of the total Resource expenditure and income across Subjective headings 3.3. These are shown in appendices A to F attached. 4. Employee Implications 4.1. None 5. Financial Implications 5.1. As detailed in each of the individual Resource papers. 6. Climate Change, Sustainability and Environmental Implications 6.1. There are no implications for climate change, sustainability, or the environment in terms of the information contained in this report. 5 41
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7. Other Implications 7.1. The main risk associated with the Council’s Revenue Budget is that there is an overspend. The risk has been assessed as low given the detailed budget management applied across the Resources. The risk is managed through four weekly Budget Monitoring Meetings at which any variance is analysed. In addition, the probable outturn exercise ensures early warning for corrective action to be taken where appropriate. 8. Integrated Impact Assessment and Consultation Requirements 8.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function, or strategy and therefore no impact assessment is required. 8.2. There is also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director (Finance and Corporate Resources) 3 March 2025 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Revenue Ledger prints to 24 January 2025 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 42
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Appendix A South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 24 January 2025 (No.11) 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 80.951 0.542 0.67% 60.877 Leisure and Culture 21.747 21.759 (0.012) (0.06%) 18.910 Planning and Regulatory Services 4.876 4.662 0.214 4.39% 3.345 Environmental and Sustainable Devlopment 6.917 6.551 0.366 5.29% 9.581 Roads, Transportation and Fleet 17.948 19.018 (1.070) (5.96%) 10.087 Total Community and Enterprise Resources 132.981 132.941 0.040 0.03% 102.800 5 43
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Community and Enterprise Resources Variance Analysis 2024/25 (Period 11) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 4,078k under APT&C Basic/Superannuation/NI - 4,617k under Facilities, Waste and Grounds Services - 2,713k 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 - 1,336k under Overtime - (502k) over Facilities, Waste and Grounds Services - (687k) over The overtime overspend is predicted mainly within Grounds and is due to vehicle checks, verge maintenance works and weekend work at cemeteries and golf courses. There is also a predicted overspend within Waste due to staff absences. It is anticipated these will be offset by underspends in basic pay (above). 44
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Roads, Transportation and Fleet Services - 179k under The overtime underspend is mainly due to anticipated reduced overtime being worked within Roads Construction for roads maintenance works. Property Costs (819k) over Rates (120k) over Facilities, Waste and Grounds Services - (103k) over The projected overspend is due to domestic rates being applied which previously had 100% relief. Water Metered Charges - (26k) over Roads, Transportation and Fleet Services - (25k) 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 - (274k) 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 - (188k) over Facilities, Waste and Grounds Services - (195k) over This projected overspend relates to an increase in costs for cleaning materials. 45
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Subjective Head Variance Subjective line Service / amount Explanation 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. Supplies & Services (174k) over Computer Equipment Purchase - (351k) 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 - (296k) over This projected overspend mainly relates to increased costs for annual subscriptions for computer licences within Roads. IT Equipment Maintenance – (100k) over Facilities, Waste and Grounds Services - (50k) over The projected overspend is due to costs for the cashless system within Facilities Management. Roads, Transportation and Fleet Services – (63k) over The projected overspend is in relation to upgrade costs for Fleetplan. 46
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Subjective Head Variance Subjective line Service / amount Explanation Supplies & Services (cont.) Equipment, Apparatus and Tools - (199k) over Facilities, Waste and Grounds Services - (253k) 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. Roads, Transportation and Fleet Services - 25k under The forecast is predicting less spend on materials due to reduced levels of work on roads maintenance. Materials - 311k under Roads, Transportation and Fleet Services - 291k 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. Transport and Plant (398k) 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. 47
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont.) Fleet Services – Vehicle Hire – 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 - (218k) over Fleet Service Charges - Plant Maintenance - 79k under Facilities, Waste and Grounds Services - (131k) over Roads, Transportation and Fleet - (87k) over Roads, Transportation and Fleet - 76k under 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. This projected underspend is mainly due to lower than anticipated costs associated with the upkeep of Winter plant within Roads. 48
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont.) Fleet Service Charges - Leasing - 128k under Fleet Service Charges - Hired Vehicles - 317k under Fleet Service Charges – Contract Hire – (255k) over Facilities, Waste and Grounds Services - (77k) over Roads, Transportation and Fleet – 187k under Roads, Transportation and Fleet - 313k under Facilities, Waste and Grounds Services - (50k) over Planning and Regulatory Services - (16k) over Roads, Transportation and Fleet – (157k) over 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. 49
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Subjective Head Variance Subjective line Service / amount Explanation Administration (126k) 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 Mobile Phones – 43k under Advertising - (27k) over Medical Costs - (35k) 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 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. 50
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Subjective Head Variance Subjective line Service / amount Explanation Administration (cont.) Legal Expenses – (38k) over Training - (77k) over Roads, Transportation and Fleet - (7k) over Planning and Regulatory Services - (31k) over Roads, Transportation and Fleet - (71k) over 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 34k under Other Local Authorities – 22k under Planning and Regulatory Services - 27k under The projected underspend is due to costs for Scientific 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. 51
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (cont.) Payment to Private Contractor - (175k) over Facilities, Waste and Grounds Services - (10k) over Roads, Transportation and Fleet – (166k) over This projected overspend is within Streets and relates to the upkeep of the Crematorium. This projected overspend is mainly the net effect of an increased spend on bridge repairs and statutory inspections within Structures, increased contract costs within the Traffic Section on traffic lights, partially offset by a lower demand for Sub-Contractors within Roads Construction. Income (1,727k) under recovered Sales - General - 805k over recovered Roads, Transportation and Fleet - 893k over recovered The over recovery mainly relates to higher than anticipated income from skip permits and road closures. Fees and Charges - General - 50k over recovered Planning and Regulatory Services - (171k) under recovered Roads, Transportation and Fleet – 207k over 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. 52
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Fees and Charges – Departments of the Authority – 20k over recovered Facilities, Waste and Grounds Services - (31k) under recovered 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. Roads, Transportation and Fleet – 46k over recovered The projected over recovery is due to income for EV charging points at council properties within fleet. Fleet Services - (177k) under recovered Roads, Transportation and Fleet - (310k) under recovered The forecasted under recovery is mainly due to income for leasing management fee and return conditions being less than budget. Other Income – (77k) under recovered Facilities, Waste and Grounds Services - (64k) under recovered The forecasted under recovery is within Grounds and relates to income for private contract and additional housing work. Recovery From Capital - (744k) under recovered Roads, Transportation and Fleet - (744k) under recovered The under recovery predicted is due to a reduced design fee income for capital works within Transport and Engineering. 53
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Recharges - Departments of the Authority - (1,666k) under recovered Roads, Transportation and Fleet - (1,351k) under recovered Facilities, Waste and Grounds Services - (315k) under recovered 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. 54
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South Lanarkshire Council Period 7 Period 7 Period 8 Period 8 Period 10 Period 10 Revised Period 11 Period 11 Period 11 Community & Enterprise Resources Summary Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) EMPLOYEE COSTS APT & C BASIC 80,490 1,192 80,087 1,551 80,357 3,798 84,053 64,019 80,037 4,016 APT & C OVERTIME 2,150 (470) 2,285 (604) 2,189 (487) 1,702 1,520 2,204 (502) APT & C SUPERANNUATION 4,739 745 4,754 731 5,048 530 5,578 3,859 5,149 429 APT & C NIC 6,668 24 6,509 186 6,731 288 7,018 5,577 6,846 172 TRAVEL AND SUBSISTENCE 23 0 23 0 27 6 36 2 27 9 OTHER EMPLOYEE COSTS 0 0 (106) 0 (117) 12 (105) 0 (117) 12 PENSION INCREASES 1,180 (66) 1,180 (66) 1,214 (73) 1,141 1,001 1,214 (73) APPRENTICESHIP LEVY 0 0 0 0 (15) 15 0 0 (15) 15 EMPLOYEE COSTS 95,250 1,425 94,732 1,798 95,434 4,089 99,423 75,978 95,345 4,078 PROPERTY COSTS RATES 1,046 0 1,046 0 1,099 (53) 979 1,109 1,099 (120) SCOTTISH WATER - UNMETERED CHARGES 325 0 315 10 308 16 324 3 308 16 SCOTTISH WATER - METERED CHARGES 166 (10) 175 (20) 171 (17) 144 151 170 (26) RENT 196 0 196 0 231 (11) 210 111 231 (21) SERVICE CHARGE 42 0 42 0 48 (6) 42 44 48 (6) FACTORING CHARGES 16 0 16 0 21 (5) 16 28 21 (5) PROPERTY INSURANCE 288 0 288 0 280 8 288 275 280 8 SECURITY COSTS 43 1 43 1 53 (9) 44 46 53 (9) GROUND MAINTENANCE 8 0 8 0 3 5 8 4 3 5 GROUNDS MAINTENANCE ADDITIONAL WORKS 0 0 0 0 1 (1) 0 34 1 (1) REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 20 (10) 20 (10) 95 (25) 70 59 95 (25) LIFE CYCLE MAINTENANCE 10 (10) 10 (10) 2 (2) 0 5 2 (2) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 24 7 24 7 341 (58) 283 299 341 (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) 5,804 (15) 5,406 (252) 5,132 3,352 5,406 (274) GAS 865 0 865 0 1,675 10 1,680 1,294 1,675 5 HEATING OIL 14 0 14 0 16 (2) 14 1 16 (2) JANITORIAL SUPPLIES 1 0 1 0 0 0 0 0 0 0 CLEANING CONTRACT 20 0 20 0 15 5 15 15 15 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 475 (56) 475 (56) 632 (187) 444 538 632 (188) HEALTH & HYGIENE MATERIALS 25 0 25 0 104 (61) 43 73 104 (61) PEST CONTROL 0 0 0 0 0 0 0 4 0 0 REFUSE UPLIFT 404 1 413 1 468 (63) 405 335 468 (63) OTHER PROPERTY COSTS 32 0 32 0 142 (111) 151 8 142 9 OFFICE ACCOMODATION FACILITIES 0 0 0 0 4 (1) 3 4 4 (1) PROPERTY COSTS 9,823 (91) 9,832 (92) 11,115 (820) 10,295 7,799 11,114 (819) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 686 (132) 676 (122) 901 (349) 552 909 903 (351) COMPUTER EQUIPMENT MAINTENANCE 46 0 46 0 47 (1) 46 4 47 (1) I.T. EQUIPMENT MAINT-CONTRACT 216 5 216 5 317 (99) 218 66 318 (100) I.T. ELECTRONIC MESSAGING 3 0 3 0 0 3 3 0 0 3 EQUIPMENT, APPARATUS AND TOOLS 951 0 952 (1) 1,485 (198) 1,287 736 1,486 (199) SMALL TOOLS 107 0 107 0 1 105 106 12 1 105 FURNITURE - OFFICE 0 0 0 0 4 (4) 0 3 4 (4) FURNITURE - GENERAL 3 0 3 0 0 1 1 0 0 1 FURNISHINGS (INCL. CROCKERY & LINEN) 110 0 110 0 114 2 116 26 114 2 MATERIALS 7,451 (77) 7,507 (78) 7,729 307 8,036 5,363 7,725 311 MATERIALS, APPARATUS AND EQUIPMENT 9 0 9 0 11 1 12 11 11 1 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 2 0 23 (21) 2 25 23 (21) TV LICENCES 0 0 0 0 0 0 0 1 0 0 FOOD PURCHASES 4,646 0 5,384 (222) 6,601 (1) 6,600 4,584 6,601 (1) BEVERAGES 0 0 0 0 2 (2) 0 10 2 (2) SCHOOL MILK 50 0 50 0 63 50 50 2 0 50 NURSERY MILK 108 0 108 0 0 22 22 22 0 22 NURSERY FRUIT/VEG 129 0 129 0 2 18 20 24 2 18 RECHARGES OF DIRECT FOOD COSTS 68 0 68 0 21 47 68 (8) 21 47 OPENING STOCK 0 0 0 0 0 0 0 2,227 0 0 CLOSING STOCK 0 0 0 0 0 0 0 (2,225) 0 0 PROTECTIVE CLOTHING & UNIFORMS 213 (4) 213 (5) 273 (66) 207 254 273 (66) LAUNDRY COSTS 10 0 10 0 13 (3) 10 10 13 (3) OTHER SUPPLIES AND SERVICES 1,455 (3) 1,467 (16) 347 324 414 143 389 25 CATERING - CONTRACT 0 0 0 0 0 0 0 1 0 0 CATERING - EXTERNAL 0 0 0 0 8 (8) 0 4 8 (8) MAJOR SUPPLY OF ELECTRICAL POWER 2,498 0 2,498 0 2,984 0 2,984 1,114 2,984 0 OUTSOURCED MAIL 0 0 0 0 3 (3) 0 3 3 (3) DELIVERY CHARGE 1 0 1 0 1 0 1 2 1 0 SUPPLIES AND SERVICES 18,762 (211) 19,559 (439) 20,950 125 20,755 13,324 20,929 (174) 55
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South Lanarkshire Council Period 7 Period 7 Period 8 Period 8 Period 10 Period 10 Revised Period 11 Period 11 Period 11 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 1 (1) 0 (4,190) 1 (1) PURCHASE OF PLANT 41 22 41 22 62 1 63 5 62 1 FLEET SERVICES - DRIVERS 68 (7) 68 (7) 71 (10) 61 71 71 (10) FLEET SERVICES - FUEL 2,998 0 2,998 0 3,620 (132) 3,488 2,996 3,620 (132) FLEET SERVICES - VEHICLE HIRE 1,729 0 1,729 0 1,002 69 1,071 816 1,002 69 POOL CAR CHARGES - RENTAL 74 (12) 74 (12) 49 10 59 55 50 9 POOL CAR CHARGES - FUEL 18 4 18 4 (1) 21 20 0 (1) 21 POOL CAR CHARGES - ADDITIONAL COSTS 5 2 5 2 0 7 7 0 0 7 OTHER TRANSPORT COSTS 71 7 71 7 213 5 218 67 215 3 TRANSPORT INSURANCE 93 0 93 0 93 0 93 93 93 0 LICENCES 491 0 491 0 503 (12) 491 361 503 (12) FLEET SERVICES - REPAIRS 2,007 (90) 2,206 (89) 3,083 (488) 2,595 2,478 3,083 (488) PLANT SERVICES 19 0 19 0 2 17 19 1 2 17 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 4,453 (157) 4,453 (157) 4,824 (217) 4,607 3,845 4,825 (218) FLEET SERVICE CHARGES - PLANT MAINTENANCE 235 34 235 34 263 79 342 221 263 79 FLEET SERVICE CHARGES - ASSET MODIFICATION 61 10 61 10 83 23 106 67 83 23 FLEET SERVICE CHARGES - LEASING 5,192 (128) 5,192 (128) 5,286 257 5,413 3,722 5,285 128 FLEET SERVICE CHARGES - HIRED VEHICLES 1,264 (108) 1,265 (109) 1,103 317 1,420 691 1,103 317 FLEET SERVICE CHARGES - CONTRACT HIRE 12 0 12 0 265 (221) 44 203 299 (255) FLEET SERVICE CHARGES - ROAD FUND LICENCE 210 8 210 8 200 25 225 152 200 25 FLEET SERVICE CHARGES - FUEL 3,152 26 3,152 26 2,658 158 2,681 2,073 2,643 38 FLEET SERVICE CHARGES - DRIVERS 52 0 52 0 60 (3) 57 60 60 (3) HIRE OF EXTERNAL VEHICLES 60 8 60 8 33 5 38 0 33 5 HIRE OF EXTERNAL PLANT 337 (9) 337 (9) 352 (13) 339 291 352 (13) HIRE OF SKIPS 20 (3) 20 (3) 43 0 43 33 43 0 STORAGE 0 0 0 0 4 0 4 2 4 0 EXTERNAL TRANSPORT CONTRACT 0 0 0 0 20 (18) 2 19 20 (18) PUPIL TRANSPORT - SPECIAL EDUCATION 0 0 0 0 0 0 0 0 0 0 PUPIL TRANSPORT - OTHER 126 0 126 0 268 10 278 (6) 268 10 TRANSPORT AND PLANT 22,788 (393) 22,988 (393) 24,160 (111) 23,784 14,126 24,182 (398) ADMINISTRATION PRINTING AND STATIONERY 134 (6) 141 (3) 151 (12) 139 118 150 (11) TELEPHONES 101 6 109 (4) 62 46 108 40 62 46 MOBILE PHONES 70 0 70 0 29 43 72 0 29 43 ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 0 8 0 8 0 8 0 8 0 ADVERTISING - OTHER 75 0 75 0 102 (27) 75 72 102 (27) POSTAGES/COURIERS 36 (3) 36 (3) 37 (4) 33 35 37 (4) MEMBERSHIP FEES/SUBSCRIPTIONS 34 15 26 23 103 (12) 91 211 103 (12) INSURANCE 260 0 260 0 262 (2) 260 262 262 (2) MEDICAL COSTS 21 (14) 21 (14) 41 (35) 6 42 41 (35) LEGAL EXPENSES 18 (16) 18 (16) 42 (38) 4 37 42 (38) HOSPITALITY / CIVIC RECOGNITION 3 0 3 0 6 (3) 3 10 6 (3) INTERNET AGENCY FEES 23 0 23 0 33 (10) 23 29 33 (10) SECURITY UPLIFT FEES 26 0 26 0 19 7 26 13 19 7 OTHER ADMIN COSTS 4 0 4 0 6 (2) 4 4 6 (2) TRAINING 3 0 3 0 82 (77) 5 29 82 (77) ADMINISTRATION 816 (18) 823 (17) 984 (127) 857 902 983 (126) 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 1,797 1,891 0 SPTE: BUS OTHER 258 0 258 0 258 0 258 258 258 0 SPTE: FERRIES 29 0 29 0 29 0 29 29 29 0 SPTE: UNDERGROUND 1,318 0 1,318 0 1,318 0 1,318 1,318 1,318 0 SPTE: OTHER 1,727 0 1,727 0 1,727 0 1,727 1,727 1,727 0 SPTE: MAINTENANCE OF BUS SHELTERS AND STOPS 131 0 131 0 131 0 131 219 131 0 MANAGEMENT AND TECHNOLOGY 0 0 0 0 13 (13) 0 0 13 (13) YOUTH EMPLOYMENT TRAINING 0 0 0 0 0 0 0 0 0 0 OTHER LOCAL AUTHORITIES 55 20 225 20 29 46 75 47 53 22 GRANTS TO VOLUNTARY ORGANISATIONS 22 0 22 0 20 2 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) 10,248 (12) 14,235 18 14,253 7,608 14,233 20 EXTERNAL AUDIT FEES 3 0 3 0 3 0 3 3 3 0 ACTIVITIES PROGRAMME 70 0 70 0 70 0 70 57 70 0 COUNSELLING 5 0 5 0 2 3 5 1 2 3 PRIVATE INDIVIDUALS - GENERAL 607 0 607 0 431 0 431 0 431 0 PAYMENT TO OTHER BODIES 16,388 8 16,573 8 20,196 56 20,252 13,081 20,218 34 PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 285 0 135 0 1,183 (644) 539 73 1,183 (644) PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 0 302 0 315 (13) 302 16 315 (13) PAYMENT TO PRIVATE CONTRACTOR 37,852 (137) 37,875 (137) 39,210 (175) 39,035 32,967 39,210 (175) PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 0 0 0 0 4 (4) 0 40 4 (4) PAYMENT TO CONTRACTORS 38,439 (137) 38,312 (137) 40,712 (836) 39,876 33,096 40,712 (836) TRANSFER PAYMENTS CONCESSIONARY FARES 617 0 617 0 617 0 617 611 617 0 TRANSFER PAYMENTS 617 0 617 0 617 0 617 611 617 0 56
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South Lanarkshire Council Period 7 Period 7 Period 8 Period 8 Period 10 Period 10 Revised Period 11 Period 11 Period 11 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 214 (17) 214 (17) 197 9 207 15 199 8 FINANCING CHARGES 214 (17) 214 (17) 197 9 207 16 199 8 TOTAL EXPENDITURE 203,097 566 203,650 711 214,365 2,385 216,066 158,933 214,299 1,767 INCOME MILK SUBSIDIES FROM THE E.U. (37) 0 (37) 0 (61) 24 (37) (2) (61) 24 CONTRIBUTIONS FROM DEVELOPENT 0 0 0 0 0 0 0 0 0 0 CONTRIBUTIONS FROM OTHER BODIES (12,951) 0 (13,218) 0 (17,138) 24 (17,014) (4,809) (17,036) 22 ERDF GRANT 0 0 0 0 0 0 0 (404) 0 0 SALES - GENERAL (4,266) (20) (4,682) (120) (6,012) 485 (5,207) (4,546) (6,012) 805 SALES - DEPARTMENTS OF THE AUTHORITY (126) 0 (126) 0 (128) 2 (126) (115) (128) 2 FEES AND CHARGES - GENERAL (9,552) (535) (9,528) (580) (10,134) (23) (10,157) (7,703) (10,207) 50 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (6,867) 135 (6,867) 135 (7,853) 20 (7,833) (7,444) (7,853) 20 ELECTIONS - ACCOMMODATION USE 0 0 0 0 (4) 4 0 0 (4) 4 RENTAL INCOME (48) 0 (48) 0 (58) 10 (48) (48) (58) 10 FLEET SERVICES (12,584) 30 (12,784) 30 (12,791) (312) (12,969) (10,238) (12,792) (177) OTHER INCOME (1,627) (1) (1,288) 0 (1,961) (169) (2,000) (1,135) (1,923) (77) RECOVERY FROM CAPITAL (1,333) 0 (1,333) 0 (589) (744) (1,333) (450) (589) (744) RECHARGES - DEPARTMENTS OF THE AUTHORITY (27,536) (175) (27,534) (176) (24,695) (1,666) (26,361) (19,239) (24,695) (1,666) TOTAL INCOME (76,927) (566) (77,445) (711) (81,424) (2,345) (83,085) (56,133) (81,358) (1,727) NET EXPENDITURE 126,170 0 126,205 0 132,941 40 132,981 102,800 132,941 40 57
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Appendix B South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 24 January 2025 (No.11) 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% 396.910 Total Education Resources 482.934 482.517 0.417 0.09% 396.910 5 59
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Education Resources Variance Analysis 2024/25 (Period 11) 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. 60
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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 - (2,249k) 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. 61
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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. 62
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South Lanarkshire Council Period 7 Period 7 Period 8 Period 8 Period 10 Period 10 Revised Period 11 Period 11 Period 11 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 183,678 (741) 183,939 (741) 191,037 (888) 190,237 153,117 191,125 (888) TEACHERS SUPERANNUATION 42,049 (193) 42,034 (193) 49,335 (312) 49,014 39,138 49,326 (312) TEACHERS NI 19,174 (81) 19,169 (81) 19,908 (127) 19,777 17,043 19,904 (127) APT&C BASIC 68,993 1,450 69,268 1,309 72,342 1,323 73,667 57,181 72,344 1,323 APT&C OVERTIME 0 0 0 0 0 0 4 168 4 0 APT&C SUPERANNUATION 4,542 0 4,496 52 4,715 42 4,758 3,678 4,716 42 APT&C NIC 5,028 0 4,946 89 5,320 70 5,390 4,632 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 1 2 1 0 OTHER EMPLOYEE COSTS 0 0 0 0 71 0 0 71 0 0 PENSION INCREASES 434 0 434 0 447 (13) 434 371 447 (13) PREMATURE RETIRALS 5,041 0 5,041 0 5,272 0 5,272 4,359 5,272 0 EMPLOYEE COSTS 328,939 435 329,327 435 348,447 95 348,554 279,886 348,459 95 PROPERTY COSTS RATES 19,102 0 18,957 0 18,923 34 18,957 18,924 18,923 34 SCOTTISH WATER - UNMETERED CHARGES 0 0 0 0 0 0 0 2 0 0 SCOTTISH WATER - METERED (DRAINAGE) CHARGES 1,385 0 1,385 0 1,336 0 1,336 922 1,336 0 SCOTTISH WATER - METERED CHARGES 782 0 782 0 806 0 806 605 806 0 RENT 266 0 266 0 316 (38) 278 205 316 (38) SERVICE CHARGE 40 0 40 0 40 0 40 54 40 0 PROPERTY INSURANCE 480 0 480 0 505 (21) 484 498 505 (21) SECURITY COSTS 68 0 68 0 72 (4) 72 64 76 (4) REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 61 0 62 0 69 0 69 39 69 0 LIFE CYCLE MAINTENANCE 2 0 2 0 0 0 0 2 0 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 45 0 45 0 29 0 34 4 34 0 ADAPTIONS - INTERNAL CONTRACTORS 57 0 91 0 113 (37) 102 86 139 (37) ELECTRICITY - CONTRACT 8,691 0 8,691 0 9,765 0 9,765 6,395 9,765 0 ELECTRICITY - NON CONTRACT 0 0 0 0 0 0 0 1 0 0 GAS 4,072 0 4,072 0 4,580 0 4,580 1,955 4,580 0 HEATING OIL 164 0 164 0 120 0 120 60 120 0 SOLID FUEL 170 0 170 0 307 0 307 246 307 0 FIXTURE & FITTINGS 1 0 0 0 0 0 0 1 0 0 JANITOR SERVICE 136 0 106 0 108 4 107 151 103 4 JANITORIAL SUPPLIES 0 0 0 0 0 0 3 0 3 0 CLEANING CONTRACT 754 0 754 0 451 0 534 534 534 0 CLEANING OUTWITH CONTRACT 8 0 8 0 3 5 8 0 3 5 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 556 (205) 626 (205) 650 (203) 456 490 659 (203) HEALTH & HYGIENE MATERIALS 46 0 46 0 46 0 46 21 46 0 AKINDOAK CLEANING 5 0 4 0 1 2 3 0 1 2 REFUSE UPLIFT 17 0 17 0 24 (7) 17 22 24 (7) REMOVAL & STORAGE COSTS 1 0 1 0 0 0 2 2 2 0 OTHER PROPERTY COSTS 116 0 116 0 30 0 30 6 30 0 ACCOMMODATION RECHARGE TO USERS 882 0 882 0 882 0 882 0 882 0 PROPERTY COSTS 37,907 (205) 37,835 (205) 39,176 (265) 39,038 31,289 39,303 (265) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 136 0 156 0 211 0 212 211 212 0 COMPUTER EQUIPMENT RENTAL 0 0 1 0 0 1 0 0 (1) 1 I.T. EQUIPMENT MAINT-CONTRACT 2,797 0 2,932 0 2,879 0 2,847 2,765 2,847 0 I.T. ELECTRONIC MESSAGING 6 0 6 0 8 2 6 10 4 2 EQUIPMENT, APPARATUS AND TOOLS 41 0 39 0 36 (2) 28 28 30 (2) SMALL TOOLS 1 0 1 0 2 0 0 2 0 0 AIDS FOR CLIENTS 189 (72) 189 (72) 187 (70) 117 138 187 (70) ADAPTATIONS FOR CLIENTS 30 0 34 0 37 0 32 32 32 0 SUPPLIES FOR CLIENTS 4 0 6 0 5 0 6 6 6 0 FURNITURE - OFFICE 7 0 5 0 7 0 7 8 7 0 FURNITURE - GENERAL 62 0 61 0 54 0 53 21 53 0 FURNISHINGS (INCL. CROCKERY & LINEN) 11 0 12 0 13 0 14 14 14 0 MATERIALS 8 0 9 0 12 0 12 12 12 0 MATERIALS, APPARATUS AND EQUIPMENT 1,743 (208) 1,682 (208) 2,006 (314) 1,735 1,006 2,049 (314) PUPIL EQUITY FUNDING 4,066 0 3,719 0 2,641 417 2,755 (7) 2,338 417 SAC FUNDING 49 0 49 0 49 0 49 0 49 0 LIBRARY/RESOURCE CENTREMATERIALS 68 0 73 0 75 0 78 49 78 0 AUDIO VISUAL (3) 0 1 0 4 0 4 4 4 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 16 0 18 0 27 0 29 29 29 0 TV LICENCES - EDUCATION 24 0 24 0 24 0 25 4 25 0 FOODSTUFFS - GENERAL 1 0 1 0 1 0 1 1 1 0 PROVISIONS 39 0 35 0 125 0 124 124 124 0 FOOD PURCHASES 17 0 21 0 28 0 30 30 30 0 BEVERAGES 3 0 3 0 4 0 4 4 4 0 SCHOOL MILK 13 0 15 0 18 0 20 20 20 0 NURSERY MILK 60 0 102 0 60 0 66 66 66 0 NURSERY FRUIT/VEG 100 0 174 0 100 0 103 103 103 0 RECHARGE OF DIRECT FOOD COSTS 4 0 5 0 7 0 6 8 6 0 PROTECTIVE CLOTHING & UNIFORMS 23 0 24 0 24 0 25 23 25 0 LAUNDRY COSTS 3 0 3 0 3 0 3 2 3 0 OTHER SUPPLIES AND SERVICES 24 0 24 0 28 0 26 0 26 0 HEALTH AND SAFETY 133 0 134 0 85 0 85 75 85 0 CATERING - CONTRACT 2,828 0 2,709 0 2,809 (71) 2,744 2,831 2,815 (71) CATERING - OUTWITH CONTRACT 7 0 6 0 4 2 7 2 5 2 CATERING - EXTERNAL 6 0 6 0 8 0 9 9 9 0 ARTIST FEES / PERFORMING ARTS / ENTERTA 0 0 1 0 0 0 0 2 0 0 DELIVERY CHARGE 3 0 4 0 3 0 6 6 6 0 SUPPLIES AND SERVICES 12,519 (280) 12,284 (280) 11,584 (35) 11,268 7,638 11,303 (35) 63
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South Lanarkshire Council Period 7 Period 7 Period 8 Period 8 Period 10 Period 10 Revised Period 11 Period 11 Period 11 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 5 (1) 4 5 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 1 0 1 0 1 0 1 1 1 0 FLEET SERVICE CHARGES 2,074 0 2,027 0 2,195 (72) 2,126 2,042 2,198 (72) HIRE OF EXTERNAL VEHICLES 94 0 151 0 141 0 199 199 199 0 HIRE OF SKIPS 7 0 8 0 6 0 8 12 8 0 EXTERNAL TRANSPORT CONTRACT 7 0 8 0 7 0 8 14 8 0 PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 7,074 0 7,075 0 7,766 (691) 7,076 5,263 7,767 (691) PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 10,948 (2,313) 10,948 (2,313) 10,884 (2,249) 8,635 8,159 10,884 (2,249) PUPIL TRANSPORT - OTHER 149 0 149 0 346 (178) 168 66 346 (178) TAXI CHARGES - AD HOC 1 0 1 0 1 0 1 1 1 0 TRANSPORT AND PLANT 20,364 (2,313) 20,377 (2,313) 21,357 (3,191) 18,231 15,766 21,422 (3,191) ADMINISTRATION PRINTING AND STATIONERY 411 0 435 0 477 7 501 469 494 7 TELEPHONES 228 0 225 0 257 (27) 233 183 260 (27) MOBILE PHONES 8 0 8 0 8 0 7 0 7 0 ADVERTISING - OF COUNCIL SERVICE AVAILA 0 0 0 0 0 0 0 3 0 0 ADVERTISING - OTHER 11 0 11 0 5 6 11 0 5 6 POSTAGES/COURIERS 69 0 68 0 61 3 61 27 58 3 MEMBERSHIP FEES/SUBSCRIPTIONS 116 0 150 0 205 0 240 240 240 0 INSURANCE 76 0 76 0 76 0 76 76 76 0 MEDICAL COSTS 16 0 25 0 18 (6) 26 26 32 (6) LEGAL EXPENSES 6 (5) 5 (5) 5 (5) 0 6 5 (5) HOSPITALITY / CIVIC RECOGNITION 0 0 0 0 0 0 1 1 1 0 SECURITY UPLIFT FEES 4 0 5 0 5 0 7 7 7 0 OTHER ADMIN COSTS 2 0 2 0 2 0 2 0 2 0 CONFERENCES - MEMBERS (incl associated 5 0 5 0 3 0 5 5 5 0 CONFERENCES - OFFICIALS (incl associated costs) 53 0 2 50 1 51 52 (1) 1 51 TRAINING 266 50 375 0 376 (11) 417 418 428 (11) TRAINING - TEACHERS 1 0 1 0 2 0 2 2 2 0 ADMINISTRATION 1,272 45 1,393 45 1,501 18 1,641 1,462 1,623 18 PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 0 0 0 0 32 (32) 0 31 32 (32) OTHER LOCAL AUTHORITIES 1,447 (15) 1,447 (15) 1,519 (87) 1,432 483 1,519 (87) SCOTTISH QUALIFICATIONS AUTHORITY 1,570 0 1,570 0 1,574 (11) 1,563 1,576 1,574 (11) PAYMENTS TO VOLUNTARY ORGANISATIONS 1 0 16 0 17 0 19 19 19 0 PAYMENTS TO OTHER BODIES 19,622 800 19,783 800 19,889 980 20,801 17,452 19,821 980 INDEPENDENT SCHOOL PLACES 6,960 (1,493) 6,960 (1,493) 4,777 0 4,777 4,589 4,777 0 CONTRACT SPEECH THERAPY 678 0 678 0 678 0 678 285 678 0 SCHOOL ACTIVITIES 184 0 198 0 204 0 209 191 209 0 SCHOOL MINI BUS GRANT 0 0 0 0 0 0 0 0 0 0 RESEARCH GRANTS - EDUCATION 45 0 45 0 38 0 39 45 39 0 PARENT COUNCILS (PREV.SCHOOL BOARDS) 27 0 28 0 15 13 28 22 15 13 P.E. FACILITIES 76 0 69 0 55 0 53 8 53 0 ACTIVITIES PROGRAMME 154 0 165 0 209 0 231 231 231 0 COUNSELLING 1,712 0 1,722 0 1,622 0 1,618 999 1,618 0 COPYRIGHT AGREEMENT 154 0 154 0 154 0 154 154 154 0 VAT FREE EXCURSIONS - EDUCATION 57 0 21 0 42 0 42 42 42 0 EDUCATION MANAGEMENT SAVINGS 0 0 0 0 0 0 0 0 0 0 PRIVATE INDIVIDUALS - GENERAL 11 0 13 0 9 0 11 12 11 0 PAYMENT TO OTHER BODIES 32,698 (708) 32,869 (708) 30,834 863 31,655 26,139 30,792 863 PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 46,217 255 46,217 255 46,218 255 46,479 38,020 46,224 255 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 5 0 5 0 15 0 15 8 15 0 PAYMENT TO CONTRACTORS 46,222 255 46,222 255 46,233 255 46,494 38,028 46,239 255 TRANSFER PAYMENTS RENT REBATES 338 0 400 0 562 0 599 599 599 0 FOOTWEAR & CLOTHING GRANTS 2,053 220 2,053 220 1,953 250 2,203 1,921 1,953 250 WORK EXPERIENCE 13 0 13 0 10 0 10 (1) 10 0 DIRECT ASSISTANCE TO PERSONS 0 0 0 0 1 0 1 1 1 0 TRANSFER PAYMENTS 2,404 220 2,466 220 2,526 250 2,813 2,520 2,563 250 FINANCING CHARGES LEASING CHARGES - OPERATIONAL 3 0 3 0 0 3 3 0 0 3 I.T. EQUIPMENT LEASING - CONTRACT 409 0 404 0 383 15 396 198 381 15 FINANCING CHARGES 412 0 407 0 383 18 399 198 381 18 TOTAL EXPENDITURE 482,737 (2,551) 483,180 (2,551) 502,041 (1,992) 500,093 402,926 502,085 (1,992) 64
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South Lanarkshire Council Period 7 Period 7 Period 8 Period 8 Period 10 Period 10 Revised Period 11 Period 11 Period 11 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) INCOME GOVERNMENT GRANT - GAELIC EDUCATION (170) 0 (170) 0 (170) 0 (170) (85) (170) 0 GOVERNMENT GRANTS - OTHER EDUCATION GRANTS (12,214) 0 (12,276) 0 (12,457) 0 (12,495) (1,632) (12,495) 0 CONTRIBUTIONS FROM OTHER BODIES (1,932) 0 (2,314) 0 (2,326) 0 (2,332) (1,894) (2,332) 0 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (1,570) 800 (1,569) 800 (1,366) 596 (770) (406) (1,366) 596 PLAYGROUP ACCOMMODATION CHARGE (10) 0 (10) 0 (19) 9 (10) (10) (19) 9 EARLY YEARS FEES (2,186) 1,751 (2,186) 1,751 (2,245) 1,810 (435) (1,958) (2,245) 1,810 RENTAL INCOME (20) 0 (20) 0 (14) (6) (20) (14) (14) (6) OTHER INCOME (24) 0 (24) 0 (45) 0 (45) (17) (45) 0 ACCOMMODATION INCOME FROM USERS (882) 0 (882) 0 (882) 0 (882) 0 (882) 0 INCOME (19,008) 2,551 (19,451) 2,551 (19,524) 2,409 (17,159) (6,016) (19,568) 2,409 NET EXPENDITURE 463,729 0 463,729 0 482,517 417 482,934 396,910 482,517 417 65
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Appendix C South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 24 January 2025 (No.11) 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 2.027 (0.013) (0.65%) 2.697 Finance Services - Transactions 18.700 18.080 0.620 3.32% 14.098 Audit and Compliance Services 0.338 0.301 0.037 10.95% 0.367 Information Technology Services 7.534 7.439 0.095 1.26% 12.694 Communications and Strategy Services 2.710 2.546 0.164 6.05% 2.341 Administration and Licensing Services 4.164 4.006 0.158 3.79% 3.760 Personnel Services 6.325 6.530 (0.205) (3.24%) 5.712 Total Finance and Corporate Resources 41.785 40.929 0.856 2.05% 41.669 5 67
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Finance and Corporate Resources Variance Analysis 2024/25 (Period 11) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 82k under APT&C Basic, Superannuation, NI – 173k under Personnel – (52k) over The projected overspend is due to lower than budgeted turnover during the year. Finance Services (Transactions) – 124k under Communications and Strategy Services – 99k under The projected underspend is due to vacant posts within the Services. APT & C Overtime – (91k) over Personnel – (43k) over Finance Services (Transactions) – (28k) 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 716k under Security Costs – (20k) over Finance Services (Transactions) – (20k) over The projected overspend reflects higher than budgeted costs for security services. 68
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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 (254k) over Computer Equipment Purchase – (144k) over IT Services – (103k) over The projected overspend is due to greater than budgeted IT costs. I.T. Equipment Maintenance. – Contract – (127k) over Finance Services (Transactions) – (47k) over IT Services – (105k) 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 150k 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. 69
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Other Bodies (cont.) Payments to Other Bodies – 44k 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 (41k) over IT Equipment Leasing Contract – (41k) over Personnel – (31k) over The projected overspend in Financing Charges is due to higher than budgeted IT leasing charges. Income (5,064k) 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). 70
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Contributions from Other Bodies – (43k) under-recovered Other Income – (169k) under recovered Finance Services (Transactions) – (48k) under recovered IT Services – 138k over recovered Finance Services (Transactions) – (299k) under recovered The under-recovery reflects lower than budgeted income for Housing Benefit overpayments as a result of the migration from legacy benefits to universal credit for working age. The 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. 71
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South Lanarkshire Council Period 7 Period 7 Period 8 Period 8 Period 10 Period 10 Revised Period 11 Period 11 Period 11 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 1 (1) 1 (1) 1 (1) 0 1 1 (1) APT & C BASIC 27,452 (528) 27,135 (397) 27,942 (351) 27,748 22,066 27,720 28 APT & C OVERTIME 78 50 100 28 214 (86) 128 203 219 (91) APT & C SUPERANNUATION 1,628 253 1,681 154 1,652 394 2,062 1,269 1,875 187 APT & C NIC 2,722 (126) 2,684 (90) 2,763 (83) 2,711 2,238 2,753 (42) OTHER EMPLOYEE COSTS (445) 30 (134) 30 222 16 16 0 0 16 PENSION INCREASES 983 1 997 (12) 996 (12) 984 830 999 (15) EMPLOYEE COSTS 32,419 (321) 32,464 (288) 33,790 (123) 33,649 26,607 33,567 82 PROPERTY COSTS RATES 0 0 0 0 0 0 0 10 10 (10) RENT 5 0 5 0 4 1 5 3 4 1 SECURITY COSTS 141 (20) 141 (20) 141 (20) 121 110 141 (20) REPAIRS & MAINTENANCE - EXTERNAL CONTRATOR 0 0 0 0 2 (2) 0 0 2 (2) FIXTURE & FITTINGS 1,707 0 1,707 0 2,200 750 2,950 1,130 2,200 750 REMOVAL & STORAGE COSTS 0 0 0 0 1 (1) 0 1 1 (1) OTHER PROPERTY COSTS 2,584 (1) 2,583 0 1,883 0 1,883 2 1,885 (2) PROPERTY COSTS 4,437 (21) 4,436 (20) 4,231 728 4,959 1,256 4,243 716 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 4,492 (239) 4,464 (203) 4,412 (124) 4,293 4,472 4,437 (144) COMPUTER EQUIPMENT MAINTENANCE 2,036 5 2,036 5 2,036 5 2,041 2,011 2,016 25 I.T. EQUIPMENT MAINT - CONTRACT 595 (2) 593 (1) 686 (99) 598 628 725 (127) I.T. ELECTRONIC MESSAGING 25 11 25 11 0 36 36 0 0 36 EQUIPMENT, APPARATUS AND TOOLS 151 0 151 0 149 2 151 120 149 2 SUPPLIES FOR CLIENTS 219 0 219 0 241 0 241 123 241 0 FURNITURE - OFFICE 3 (2) 3 (2) 1 0 1 2 2 (1) MATERIALS 112 0 112 0 96 16 112 56 96 16 MATERIALS, APPARATUS AND EQUIPMENT 2 0 3 (1) 3 (1) 2 4 3 (1) PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 3 0 3 0 2 0 2 0 2 0 FOODSTUFFS - GENERAL 28 (4) 28 (4) 17 6 23 8 17 6 PROTECTIVE CLOTHING & UNIFORMS 1 1 1 1 1 1 2 0 1 1 OTHER SUPPLIES AND SERVICES 113 9 111 9 123 (3) 120 82 124 (4) HEALTH AND SAFETY 1 (1) 1 (1) 33 (33) 0 57 33 (33) CATERING - OUTWITH CONTRACT 1 5 1 5 0 5 5 (2) 0 5 OUTSOURCED MAIL 174 0 174 0 209 (35) 174 123 209 (35) SUPPLIES AND SERVICES 7,956 (217) 7,925 (181) 8,009 (224) 7,801 7,684 8,055 (254) TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 0 0 0 1 0 1 1 1 0 POOL CAR CHARGES - RENTAL 10 5 8 7 6 9 15 1 6 9 POOL CAR CHARGES - FUEL 3 0 3 0 1 2 3 0 1 2 FLEET SERVICE CHARGES 14 2 16 0 18 0 18 7 18 0 TRANSPORT AND PLANT 27 7 27 7 26 11 37 9 26 11 ADMINISTRATION PRINTING AND STATIONERY 529 (1) 517 12 516 5 521 274 518 3 TELEPHONES 1,416 135 1,412 139 1,410 141 1,551 1,349 1,420 131 MOBILE PHONES 246 (71) 246 (71) 191 (17) 174 179 190 (16) ADVERTISING - RECRUITMENT 44 (15) 44 (15) 45 (16) 29 35 45 (16) ADVERTISING - OTHER 123 0 123 0 124 (1) 123 107 124 (1) POSTAGES/COURIERS 1,026 (118) 1,051 (117) 1,022 (102) 920 655 1,023 (103) SMS MESSAGING 10 0 5 0 8 (3) 5 6 7 (2) MEMBERSHIP FEES/SUBSCRIPTIONS 226 2 227 3 227 2 229 208 225 4 INSURANCE 141 0 141 0 141 0 141 141 141 0 MEDICAL COSTS 349 1 350 0 352 (2) 351 238 354 (3) LEGAL EXPENSES 192 0 168 0 180 (13) 167 79 180 (13) HOSPITALITY / CIVIC RECOGNITION 30 1 31 0 29 2 31 17 29 2 PAYPOINT AGENCY FEES 70 0 70 0 75 (5) 70 60 75 (5) SECURITY UPLIFT FEES 2 0 2 0 2 0 2 1 2 0 OTHER ADMIN COSTS 640 1 640 1 683 0 714 668 714 0 MEMBERS ALLOWANCES 1,846 24 1,846 24 1,783 64 1,847 1,443 1,786 61 CONFERENCES - MEMBERS (incl associated costs) 11 0 11 0 11 0 11 3 11 0 CONFERENCES - OFFICIALS (incl associated costs) 5 0 5 0 3 2 5 1 3 2 TRAINING 760 1 762 (1) 803 (42) 761 534 788 (27) VOLUNTEERS' EXPENSES 7 0 7 0 8 0 8 7 8 0 INTERNAL SUPPORT SERVICES ALLOCATION 68 0 68 0 68 0 68 0 68 0 ADMINISTRATION 7,741 (40) 7,726 (25) 7,681 15 7,728 6,005 7,711 17 72
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South Lanarkshire Council Period 7 Period 7 Period 8 Period 8 Period 10 Period 10 Revised Period 11 Period 11 Period 11 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 678 0 678 0 572 106 678 485 572 106 PAYMENTS TO OTHER BODIES 2,686 67 2,698 64 2,722 54 2,776 2,290 2,732 44 EXTERNAL AUDIT FEES 726 (126) 600 0 637 0 637 323 637 0 PAYMENT TO OTHER BODIES 4,090 (59) 3,976 64 3,931 160 4,091 3,098 3,941 150 PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 28 0 28 0 35 (7) 28 35 35 (7) PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 243 1 243 0 249 (24) 225 250 252 (27) PAYMENT TO CONTRACTORS 271 1 271 0 284 (31) 253 285 287 (34) TRANSFER PAYMENTS RENT ALLOWANCE 23,581 0 23,581 0 21,790 1,791 23,581 18,448 21,790 1,791 RENT REBATES 42,418 0 42,353 0 38,871 3,482 42,353 29,308 38,871 3,482 TRANSFER PAYMENTS 65,999 0 65,934 0 60,661 5,273 65,934 47,756 60,661 5,273 FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 1,239 (26) 1,237 (26) 1,444 (40) 1,404 1,096 1,445 (41) FINANCING CHARGES 1,239 (26) 1,237 (26) 1,444 (40) 1,404 1,096 1,445 (41) TOTAL EXPENDITURE 124,179 (676) 123,996 (469) 120,057 5,769 125,856 93,796 119,936 5,920 INCOME STATUTORY ADDITIONS - COST OF COLLECTION (1,085) 220 (1,085) 220 (1,110) 245 (865) 0 (1,110) 245 RENT REBATES SUBSIDY (37,191) 0 (37,191) 0 (33,763) (3,428) (37,191) (28,346) (33,763) (3,428) RENT ALLOWANCE SUBSIDY (23,067) 0 (23,067) 0 (21,354) (1,713) (23,067) (16,310) (21,354) (1,713) DWP SUBSIDY (1,170) 0 (1,170) 0 (1,181) 11 (1,170) (1,028) (1,209) 39 DHP (347) 0 (347) 0 (347) 0 (347) (347) (347) 0 CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (150) 1 (150) 1 (150) 0 (150) (116) (150) 0 CONTRIBUTIONS FROM OTHER BODIES (320) 15 (320) 15 (262) (43) (305) (195) (262) (43) SALES - DEPARTMENTS OF THE AUTHORITY (14) (6) (14) (6) (15) (5) (20) 0 (15) (5) FEES AND CHARGES - GENERAL (4,774) 420 (4,774) 420 (4,733) 224 (4,507) (2,779) (4,481) (26) CHARGES TO HEALTH BOARDS (45) 0 (45) 0 (45) 0 (45) 0 (45) 0 FEES AND CHARGES - OTHER BODIES (221) 0 (221) 0 (221) 0 (221) (191) (221) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,494) 6 (2,494) 6 (2,525) 37 (2,488) (1,685) (2,524) 36 HOME LOANS REPAYMENTS (4) 0 (4) 0 (5) 0 (5) (26) (5) 0 BIRTH REGISTRATION (16) (3) (16) (3) (16) 0 (16) (14) (16) 0 DEATH REGISTRATION (68) (5) (68) (5) (68) 0 (68) (52) (68) 0 MARRIAGE STATUTORY FEES (103) 8 (103) 8 (103) 0 (103) (93) (103) 0 EXTRACT ISSUE (79) (9) (79) (9) (79) 0 (79) (65) (79) 0 MARRIAGES (44) (5) (44) (5) (44) 0 (44) (39) (44) 0 CITIZENSHIP CEREMONIES (15) 4 (15) 4 (15) 0 (15) (16) (15) 0 CIVIL PARTNERSHIPS (1) 1 (1) 1 (1) 0 (1) 0 (1) 0 OTHER INCOME (6,728) 29 (6,536) (178) (6,446) (241) (6,687) (825) (6,518) (169) REALLOCATION OF CENTRAL SUPPORT COSTS (6,668) 0 (6,668) 0 (6,668) 0 (6,668) 0 (6,668) 0 REALLOCATION OF SUPPORT COSTS (9) 0 (9) 0 (9) 0 (9) 0 (9) 0 INCOME (84,613) 676 (84,421) 469 (79,160) (4,913) (84,071) (52,127) (79,007) (5,064) NET EXPENDITURE 39,566 0 39,575 0 40,897 856 41,785 41,669 40,929 856 73
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Appendix D South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 24 January 2025 (No.11) 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 8.678 0.504 5.49% 4.256 Property Services 5.909 5.708 0.201 3.40% 13.593 Total Housing and Technical Resources 15.091 14.386 0.705 4.67% 17.849 5 75
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Housing and Technical Resources (excl HRA) Variance Analysis 2024/25 (Period 11) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,973k under APT&C Basic / Overtime / Superannuation / National Insurance – 2,256k under Property Services – 2,170k under The variance relates to vacancies which are actively being recruited in line with Service requirements. Manual Basic / Overtime / Superannuation / National Insurance – (292k) over Property Services – (283k) over The variance relates to the current level of trade operatives and overtime required to meet service demands. Property Costs (1,351k) over Rates – 186k under Property Services – 188k under The variance relates to lower than budgeted rates charges for Council properties mainly within Office Accommodation. Scottish Water Charges – unmetered/metered charges – (75k) over Property Services – (48k) over The overspend relates to greater than budgeted water charges within Estates. Rent (173k) over Property Services – (115k) over The overspend relates to an increase in rent charges for corporate buildings. Service Charges – (162k) over Property Services - (149k) over The overspend relates to the cost of shopping centre service charges which are not recoverable from tenants. 76
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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 – (360k) over Housing Services (24k) over Property Services - (336k) 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 – 142k under Housing Services 96k under The underspend is due to lower than expected bad debt write off within the Homelessness service. Property Services – 46k under The underspend is due to lower than expected bad debt write off within the Estates service. Electricity – Contract/Non-Contract (289k) over Housing Services – (136k) over This relates to the current market prices for utilities which is higher than budget. 77
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Gas – 64k under Fixture & Fittings – (418k) over Other Property Costs – 134k under Property Services - (153k) over Property Services – 72k under Housing Services – (418k) over Housing Services – 196k under Property Services – (62k) 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. Supplies & Services 2,553k under Computer Equipment – Purchase and Maintenance/IT Equipment Maintenance and Electronic Messaging – 64k under Property Services – 53k under The underspend is due to lower than forecast expenditure on IT system costs within Building Services. 78
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Subjective Head Variance Subjective line Service / amount Explanation Supplies & Services (cont.) Adaptations for Clients – 235k under Property Services – 235k under The forecast underspend is due to lower than budgeted Social Work adaptation requests. Materials/Stock & Store Issues – 2,184k under Property Services – 2,184k 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 331k under Purchase of Plant and Equipment – (80k) over Property Services – (80k) over The overspend relates to the replacement of tools within Building Services. Pool Car Charges – Rental/Fuel – 80k under Property Services - 79k 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 – 84k under Property Services - 79k under was The forecast underspend related to lower than budgeted vehicle leasing charges within Building Services Contracts team. Hire of Scaffolding – 208k under Property Services - 208k under Expenditure on hires varies depending on the workload demands and timing of works on a wide variety of capital and revenue works. 79
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies (271k) over Supporting People – 76k under Housing Services – 76k under The underspend relates to lower than budgeted expenditure to support RSLs. Assistance to Homeowners – (230k) over Property Services – (230k) over This variance reflects the timing of spend on grants to owners to date. Payment to Contractors (5,129k) over Payment to Local Authority Contractors/ Payment to Private Contractors – (4,302k) over Housing Services – 123k under The underspend relates to commissioned services in the Homelessness budget where expenditure varies according to service requirements. Property Services – (4,425k) 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 – (827k) over Property Services – (827k) over This overspend reflects the requirement to purchase external professional services within the Projects team, to meet current service demands. Income 2,746k over recovered Contributions from Other Bodies – 114k over recovered Housing Services – 114k over recovered The over recovery mainly relates to external funding to cover employee costs within Homelessness. 80
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) 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 – 705k over recovered Housing Services – 705k over recovered The over recovery relates to more house rent income than budgeted within the Homelessness service. Other Income – (100k) under recovered Property Services – (100k) under 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. Recovery from Capital/Recharges - Departments of the Authority – 1,950k over recovered Property Services – 1,950k over recovered 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. 81
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South Lanarkshire Council Period 7 Period 7 Period 8 Period 8 Period 10 Period 10 Revised Period 11 Period 11 Period 11 Housing & Technical Resources Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) EMPLOYEE COSTS APT & C BASIC 16,790 307 15,023 2,074 16,152 1,548 17,704 12,554 15,893 1,811 APT & C OVERTIME 60 142 92 110 187 15 202 101 147 55 APT & C SUPERANNUATION 948 224 1,603 (431) 1,025 189 1,212 798 1,021 191 APT & C NIC 1,528 234 1,544 218 1,623 223 1,843 1,290 1,644 199 MANUAL BASIC 19,320 731 20,060 (9) 20,704 87 20,791 16,340 20,201 590 MANUAL OVERTIME 354 234 590 (2) 561 (73) 488 898 1,348 (860) MANUAL SUPERANNUATION 1,636 (336) 1,235 65 1,344 4 1,348 1,050 1,339 9 MANUAL NIC 1,952 73 2,122 (97) 2,093 32 2,125 1,754 2,156 (31) OTHER EMPLOYEE COSTS 496 (7) 494 (5) 819 (103) (13) (44) (10) (3) PENSION INCREASES 621 (19) 628 (26) 570 (195) 593 546 594 (1) ADDITIONAL PENSION COSTS 0 13 0 13 0 13 13 0 0 13 EMPLOYEE COSTS 43,705 1,596 43,391 1,910 45,078 1,740 46,306 35,287 44,333 1,973 PROPERTY COSTS RATES 2,207 175 2,223 159 2,214 172 2,387 2,163 2,201 186 SCOTTISH WATER - UNMETERED CHARGES 26 (14) 26 (14) 20 (8) 12 20 26 (14) SCOTTISH WATER - METERED CHARGES 288 (47) 287 (46) 326 (85) 241 236 302 (61) RENT 1,744 (11) 1,864 (131) 1,853 (120) 1,733 1,700 1,906 (173) SERVICE CHARGE 750 (311) 750 (311) 600 (161) 439 494 601 (162) FACTORING CHARGES 9 0 9 0 0 9 9 0 0 9 OTHER ACCOMMODATION COSTS 2,550 124 2,550 124 2,764 (90) 2,674 607 2,764 (90) BED AND BREAKFAST 175 (148) 175 (148) 181 (154) 27 71 181 (154) PROPERTY INSURANCE 386 0 397 (11) 436 (50) 386 490 436 (50) SECURITY COSTS 336 (43) 334 (70) 344 (49) 295 180 314 (19) GROUND MAINTENANCE 52 0 52 0 52 0 52 53 54 (2) GROUNDS MAINTENANCE ADDITIONAL WORKS 10 0 10 0 5 5 10 6 5 5 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 3,350 (237) 3,162 (49) 3,476 (69) 3,407 4,716 3,588 (181) REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 0 0 0 0 0 0 0 0 0 0 LIFE CYCLE MAINTENANCE 754 0 755 (1) 455 299 754 1,181 308 446 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 356 10 356 39 1,034 (661) 373 1,492 998 (625) ADAPTIONS - INTERNAL CONTRACTORS 0 0 0 0 14 (14) 0 28 14 (14) HOUSING - RENT FREE ACCOMMODATION 0 0 0 0 16 (16) 0 11 15 (15) GAS MAINTENANCE COSTS 0 0 0 0 0 0 0 6 0 0 HOUSING - RENT W/O UNLET PERIODS 786 25 786 25 811 0 811 993 826 (15) HOUSING - RENT W/O BAD PERIODS 580 148 580 148 578 150 728 2,376 571 157 VOID HOUSE REPAIRS 0 0 0 0 0 0 0 0 0 0 ASBESTOS 0 0 0 0 0 0 0 355 0 0 ELECTRICITY - CONTRACT 1,557 (100) 1,557 (100) 1,678 (221) 1,457 1,421 1,749 (292) ELECTRICITY - NON CONTRACT 33 (4) 31 (2) 22 5 27 21 24 3 GAS 576 0 576 0 459 117 576 299 512 64 HEATING OIL 12 0 12 0 12 0 12 10 12 0 FIXTURE & FITTINGS 1,295 (126) 1,300 (131) 1,617 (448) 1,169 2,659 1,587 (418) JANITOR SERVICE 164 0 152 12 152 12 164 152 152 12 CLEANING CONTRACT 407 0 407 0 404 3 407 398 386 21 CLEANING OUTWITH CONTRACT 0 0 0 0 0 0 0 9 0 0 CLEANING MATERIALS 10 0 10 0 4 6 10 4 4 6 HEALTH & HYGIENE MATERIALS 0 0 0 0 2 (2) 0 4 2 (2) WINDOW CLEANING 2 0 2 0 2 0 2 1 2 0 PEST CONTROL 6 0 6 0 5 1 6 1 6 0 REFUSE UPLIFT 405 0 405 0 403 2 405 47 614 (209) REMOVAL & STORAGE COSTS 47 1 47 1 128 (4) 49 20 57 (8) OTHER PROPERTY COSTS 600 (44) 598 (42) 684 89 848 536 714 134 OFFICE ACCOM-FACILITIES MANAGEMENT 1,113 0 1,066 47 985 128 1,113 985 985 128 ACCOMMODATION RECHARGE TO USERS 51 (18) 51 (18) 51 (18) 33 43 51 (18) PROPERTY COSTS 20,637 (620) 20,536 (519) 21,787 (1,172) 20,616 23,795 21,967 (1,351) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 439 9 439 9 169 279 448 143 390 58 COMPUTER EQUIPMENT MAINTENANCE 6 0 6 0 0 6 6 0 0 6 I.T. EQUIPMENT MAINT-CONTRACT 210 (1) 209 0 33 176 209 17 184 25 I.T. ELECTRONIC MESSAGING 0 0 0 0 0 43 43 1 41 2 EQUIPMENT, APPARATUS AND TOOLS 45 0 45 0 0 2 2 30 0 2 ADAPTATIONS FOR CLIENTS 500 0 500 0 323 177 500 239 265 235 FURNITURE - OFFICE 1 (1) 1 (1) 1 (1) 0 95 1 (1) MATERIALS 11,926 158 10,336 1,748 11,032 1,041 12,073 4,514 9,889 2,184 STOCK/STORE ISSUES (1,503) 1,503 0 0 0 0 0 790 0 0 AUDIO VISUAL 10 0 10 0 0 10 10 0 0 10 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 0 2 0 2 0 2 2 0 0 2 TV LICENCES - EDUCATION 1 0 1 0 1 0 1 1 1 0 FOODSTUFFS - GENERAL 0 1 0 1 0 1 1 0 0 1 BEVERAGES 1 0 1 0 0 1 1 1 0 1 PROTECTIVE CLOTHING & UNIFORMS 45 (1) 45 (1) 4 40 44 22 41 3 OTHER SUPPLIES AND SERVICES 191 (11) 191 (11) 147 33 86 33 60 26 HEALTH AND SAFETY 1 0 1 0 1 0 1 0 1 0 CATERING - CONTRACT 0 1 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 3 (3) 4 (4) 2 (2) 0 22 2 (2) BULK BUYING DISCOUNT 0 0 0 0 0 0 0 (2) 0 0 SUPPLIES AND SERVICES 11,876 1,657 11,789 1,744 11,713 1,809 13,428 5,914 10,875 2,553 82
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South Lanarkshire Council Period 7 Period 7 Period 8 Period 8 Period 10 Period 10 Revised Period 11 Period 11 Period 11 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 0 107 125 187 (80) PURCHASE OF PLANT 125 0 212 (87) 206 (82) 17 41 17 0 FLEET SERVICES - FUEL 1 0 1 0 1 0 1 4 2 (1) POOL CAR RECHARGE - RENTAL CHARGE 54 44 53 45 49 49 98 22 37 61 POOL CAR RECHARGE - FUEL 11 15 11 15 9 17 26 0 7 19 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 95 0 0 TRANSPORT INSURANCE 44 0 44 0 44 0 44 0 44 0 PLANT SERVICES 7 0 7 0 7 0 1 2 1 0 FLEET SERVICE CHARGES VEHICLE MAINTENANCE 331 0 331 0 331 0 331 627 332 (1) FLEET SERVICE CHARGES UNSCHEDULED LABOUR 1 0 1 0 1 0 0 0 0 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 19 24 19 0 FLEET SERVICE CHARGES LEASING 1,397 5 1,397 5 1,333 69 1,398 711 1,314 84 FLEET SERVICE CHARGES HIRED VEHICLES 205 0 205 0 205 0 205 187 203 2 FLEET SERVICE CHARGES CONTRACT HIRE 46 2 48 0 24 24 48 40 26 22 FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 117 0 117 0 117 0 118 155 117 1 FLEET SERVICE CHARGES FUEL 842 0 840 2 841 1 841 608 837 4 HIRE OF EXTERNAL PLANT 256 1 256 1 257 0 244 59 244 0 HIRE OF SCAFOLDING 1,077 0 1,077 0 729 381 1,110 1,271 902 208 HIRE OF SKIPS 33 0 33 0 0 0 0 52 0 0 EXTERNAL TRANSPORT CONTRACT 0 0 0 0 0 0 0 3 0 0 TAXI CHARGES - CONTRACTED 41 0 42 (1) 42 (1) 41 21 30 11 TRANSPORT AND PLANT 4,611 67 4,698 (20) 4,219 458 4,677 4,078 4,346 331 ADMINISTRATION PRINTING AND STATIONERY 80 (4) 80 (4) 83 (7) 76 70 80 (4) TELEPHONES 92 2 93 1 89 5 93 56 91 2 MOBILE PHONES 40 0 40 0 35 5 40 3 35 5 ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 0 7 0 7 0 7 7 0 0 7 ADVERTISING - OTHER 6 0 6 0 3 3 7 3 4 3 POSTAGES/COURIERS 35 (14) 38 (17) 22 (1) 20 22 21 (1) MEMBERSHIP FEES/SUBSCRIPTIONS 12 0 12 0 13 (1) 12 428 117 (105) INSURANCE 223 (7) 223 (7) 236 (20) 216 111 248 (32) MEDICAL COSTS 16 0 17 (1) 17 (1) 17 36 18 (1) LEGAL EXPENSES 11 (3) 11 (3) 19 (11) 8 11 15 (7) PETTY OUTLAYS 12 0 12 0 12 0 12 11 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 1 4 1 0 OTHER ADMIN COSTS 9 (1) 8 0 6 2 7 0 5 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 3,744 (20) 3,748 (24) 3,743 (19) 3,724 760 3,855 (131) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,019 0 2,019 0 2,019 0 1,948 213 2,039 (91) OTHER LOCAL AUTHORITIES 0 0 0 0 0 0 0 222 0 0 PAYMENTS TO OTHER BODIES 949 (44) 949 (44) 867 38 1,416 1,026 1,449 (33) SUPPORTING PEOPLE INTERNAL PROVIDER 1,211 (82) 1,211 (82) 1,211 (82) 1,129 1,025 1,211 (82) SUPPORTING PEOPLE EXTERNAL PROVIDER 624 158 624 158 624 158 782 280 624 158 HOUSING ADMINISTRATION 885 0 885 0 885 0 885 (137) 885 0 ASSISTANCE TO HOME OWNERS 1,221 (130) 1,263 (172) 1,264 (173) 1,091 849 1,321 (230) PRIVATE INDIVIDUALS - GENERAL 192 (24) 192 (24) 180 (12) 168 209 161 7 PAYMENT TO OTHER BODIES 7,101 (122) 7,143 (164) 7,050 (71) 7,419 3,687 7,690 (271) PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 0 0 0 0 0 0 0 22 0 0 PAYMENT TO LOCAL AUTHORITY CONTRACTOR 0 0 0 0 14,553 (4,778) 9,775 10,563 14,200 (4,425) PAYMENT TO PRIVATE CONTRACTOR 16,120 (4,050) 15,555 (3,485) 2,172 123 2,295 1,627 2,172 123 PAYMENT TO EXTERNAL CONSULTANTS 606 (300) 253 53 625 (319) 306 842 1,133 (827) PAYMENT TO CONTRACTORS 16,726 (4,350) 15,808 (3,432) 17,350 (4,974) 12,376 13,054 17,505 (5,129) FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 156 (2) 164 (10) 135 19 154 22 170 (16) INTEREST ON REVENUE BALANCES 2 0 2 0 2 0 2 0 2 0 FINANCING CHARGES 158 (2) 166 (10) 137 19 156 22 172 (16) 83
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South Lanarkshire Council Period 7 Period 7 Period 8 Period 8 Period 10 Period 10 Revised Period 11 Period 11 Period 11 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 108,558 (1,794) 107,279 (515) 111,077 (2,210) 108,702 86,597 110,743 (2,041) INCOME CONTRIBUTIONS FROM OTHER BODIES (2,409) 24 (2,409) 24 (2,562) 177 (2,220) (6,370) (2,334) 114 SALES - DEPARTMENTS OF THE AUTHORITY (460) 0 (460) 0 (431) (29) (460) 0 (432) (28) FEES AND CHARGES - GENERAL (711) 130 (703) 122 (538) (43) (581) (401) (542) (39) FEES AND CHARGES - DEPARTMENTS OF THE A (48) 0 (46) (2) (46) (2) (48) 0 (46) (2) RENTAL INCOME (3,927) (200) (3,927) (200) (4,267) 140 (4,127) (3,149) (4,267) 140 HOUSE RENTS (5,994) (213) (5,993) (214) (6,911) 704 (6,207) (5,361) (6,912) 705 INSURANCE RECOVERIES 0 0 0 0 0 0 0 1 0 0 OTHER INCOME (2,868) 121 (2,787) 40 (2,628) (126) (2,754) (1,860) (2,654) (100) REALLOCATION OF CENTRAL SUPPORT COSTS (876) 0 (876) 0 (876) 0 (1,219) 0 (1,219) 0 REALLOCATION OF SUPPORT COSTS (1,629) 0 (1,629) 0 (1,629) 0 (1,297) 0 (1,303) 6 RECOVERY FROM CAPITAL (28,144) (3,278) (21,582) (9,840) (15,623) (16,476) (32,088) (17,283) (22,000) (10,088) RECHARGES - DEPARTMENTS OF AUTHORITY (47,102) 5,210 (52,477) 10,585 (61,180) 18,570 (42,610) (35,726) (54,648) 12,038 MANUAL RECHARGES - DEPARTMENTS OF AUTHORITY 0 0 0 0 0 0 0 1,401 0 0 INCOME (94,168) 1,794 (92,889) 515 (96,691) 2,915 (93,611) (68,748) (96,357) 2,746 NET EXPENDITURE 14,390 0 14,390 0 14,386 705 15,091 17,849 14,386 705 84
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Appendix E Housing and Technical Resources - HRA Variance Analysis 2024/25 (Period 11) Subjective Head Variance Subjective Line Service / Amount Explanation Employee Costs (94k) over APT&C Basic / Overtime / Superannuation / National Insurance – (94k) over HRA The overspend is a result of the backfill of posts covering seconded staff to the One Housing IT system project. 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. 5 85
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Subjective Head Variance Subjective Line Service / Amount Explanation Property Costs (Cont.) Housing – Rent Write off Unlet Periods/Bad Periods – 1,514k under HRA The net underspend reflects a lower than anticipated level of bad debt provision. During the year collection rates for rental income have been better than forecast, which is due in part to schemes such as the tenancy sustainment fund mitigating the overall level of debt. Electricity/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. 86
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Subjective Head Variance Subjective Line Service / Amount Explanation Payment to Other Bodies (379k) over Payments to Other Bodies – (382k) over HRA The overspend relates to the payment to Actian for the provision of support to current IT systems. Financing Charges 161k 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. Income (283k) 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 from 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. 87
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Subjective Head Variance Subjective Line Service / Amount Explanation Income (cont.) Other Income – (93k) under recovered HRA The closure of Lindsay House has reduced income, which is offset with lower expenditure. Year End Transfer from the Balance Sheet – (1,552k) 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. 88
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Appendix E Housing and Technical Resources - HRA Variance Analysis 2024/25 (Period 11) Subjective Head Variance Subjective Line Service / Amount Explanation Employee Costs (94k) over APT&C Basic / Overtime / Superannuation / National Insurance – (94k) over HRA The overspend is a result of the backfill of posts covering seconded staff to the One Housing IT system project. 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. 89
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Subjective Head Variance Subjective Line Service / Amount Explanation Property Costs (Cont.) Housing – Rent Write off Unlet Periods/Bad Periods – 1,514k under HRA The net underspend reflects a lower than anticipated level of bad debt provision. During the year collection rates for rental income have been better than forecast, which is due in part to schemes such as the tenancy sustainment fund mitigating the overall level of debt. Electricity/Gas/Solid Fuel – (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. 90
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Subjective Head Variance Subjective Line Service / Amount Explanation Payment to Other Bodies (379k) over Payments to Other Bodies – (382k) over HRA The overspend relates to the payment to Actian for the provision of support to current IT systems. Financing Charges 161k 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. Income (283k) 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 from 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. 91
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Subjective Head Variance Subjective Line Service / Amount Explanation Income (cont.) Other Income – (93k) under recovered HRA The closure of Lindsay House has reduced income, which is offset with lower expenditure. Year End Transfer from the Balance Sheet – (1,552k) 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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Appendix F South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 24 January 2025 (No.11) 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% 4.542 Children and Families 49.098 48.768 0.330 0.67% 38.444 Adults and Older People 181.164 180.814 0.350 0.19% 137.526 Justice and Substance Misuse 0.839 0.424 0.415 49.46% 0.700 Total Social Work Resources 237.168 235.979 1.189 0.50% 181.212 5 93
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Social Work Resources Variance Analysis 2024/25 (Period 11) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 2,243k under Admin & Clerical Staff – 603k under Managerial Support Specialist Staff - (1,303k) over Performance and Support – 164k under Adult and Older People – 282k under Justice – 64k under Performance and Support – (147k) over Children and Families – 300k 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. 94
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Basic Grade Social Workers – 2,098k under Instructors – 400k under Care Staff – (503k) over Adult and Older People – (1,741k) over Justice – 200k under Children and Families - 644k under Adult and Older People – 1,379k under Justice – 93k under Adult and Older People – 350k under Children and Families – (127k) 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. 95
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Home Carers – 870k under Other Employee Costs – 86k under Adult and Older People – (414k) over Adult and Older People – 889k under Justice – 70k 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. This is a result of vacancies which are being actively recruited. Property Costs 139k 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 (5k) over Aids for Clients – (50k) over Adaptations for Clients – (89k) over Adult and Older People – (50k) over Adult and Older People – (89k) over This overspend is due to an increase in substantial assessments being actioned. This overspend reflects demand for ceiling tracks and stairlifts. 96
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) Supplies for Clients – 104k under Protective Clothing & Uniforms – 75k under Children & Family – 81k under Adult and Older People – 91k under 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. This underspend reflects reduced level of Homecare uniform orders, in addition to budget for A2D Sims and broken devices not required. Transport and Plant (549k) over Pool Car Recharge – Rental Charges – (103k) over Fleet Service Charges - (447k) over Children and Families – (126k) over Performance and Support – 76k under Adult and Older People – (479k) over The overspend reflects increases in demand. The underspend is due to 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 Adult and Older People – (148k) over The overspend relates to additional one-off costs required for the replacement of mobiles devices. 97
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Subjective Head Variance Subjective line Service / amount Explanation Administration (cont.) Legal Expenses – (69k) over Adult and Older People – (69k) over The overspend is a result of the level of legal costs, mainly in relation to Adults with Incapacity and guardianship orders. Payment to Other Bodies 424k under Payments to Other Bodies – 259k under Private Individuals – General – 123k under Social Work - Foster Parents – (125k) over Social Work - Adoption Allowance – Default – (228k) over Direct Payments – 368k under Children and Families – 225k under Children and Families – 135k under Children and Families – (125k) over Children and Families – (228k) over Adult and Older People – 368k 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. 98
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors 157k under Payment to Private Contractor – 100k under Payment to Vol Orgs – Care Element – 731k under Secure Accommodation – (463k) over Home Support – (143k) over Groupwork/Social Support – (92k) over Adult and Older People – 101k under Children and Families – 712k under Children and Families – (463k) over Adult and Older People – (143k) over Adult and Older People – (92k) over 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. This is due to the number of children currently in secure accommodation. This overspend reflects the demand for the service. The overspend reflects 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. 99
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* The underlined variances represent new variances since the last report. Subjective Head Variance Subjective line Service / amount Explanation Income 304k over recovered Contributions From Other Bodies - Default – 299k over recovered Fees and Charges – General – 75k over recovered Children and Families – 299k over recovered Children and Families – 40k over recovered Adult and Older People – 35k over recovered This over recovery is due to the level of Unaccompanied Asylum- Seeking Children (UASC) income being received for children seeking asylum. This income relates to unused Direct Payments which were not required by the Service Users and therefore paid back to the Council. This income over recovery relates to fees received from community alert alarms. 100
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South Lanarkshire Council Period 7 Period 7 Period 8 Period 8 Period 10 Period 10 Revised Period 11 Period 11 Period 11 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 5,364 516 5,194 680 5,405 749 6,166 4,278 5,401 765 ADMIN & CLERICAL STAFF - APT&C OVERTIME 184 (184) 184 (184) 226 (226) 0 153 229 (229) ADMIN & CLERICAL STAFF - APT&C SUPERANNUATION 316 70 381 6 362 42 406 273 333 73 ADMIN & CLERICAL STAFF - APT&C NIC 438 (3) 457 (22) 483 (27) 457 362 463 (6) MANAGERIAL SUPPORT SPECIALIST STAFF BASIC 25,118 (892) 24,939 (964) 25,684 (520) 25,115 20,607 25,687 (572) MANAGERIAL SUPPORT SPECIALIST STAFF OVERTIME 625 (579) 637 (591) 786 (740) 46 493 774 (728) MANAGERIAL SUPPORT SPECIALIST STAFF SUPERANNUATION 1,501 126 1,481 147 1,609 73 1,703 1,281 1,606 97 MANAGERIAL SUPPORT SPECIALIST STAFF NIC 2,634 (84) 2,646 (97) 2,687 (54) 2,672 2,254 2,772 (100) BASIC GRADE SOCIAL WORKERS BASIC 12,333 1,507 12,384 1,591 12,483 1,799 14,223 10,095 12,363 1,860 BASIC GRADE SOCIAL WORKERS OVERTIME 99 (55) 100 (56) 153 (109) 44 99 159 (115) BASIC GRADE SOCIAL WORKERS SUPERANNUATION 692 268 714 255 803 189 988 629 797 191 BASIC GRADE SOCIAL WORKERS NIC 1,248 220 1,306 176 1,355 182 1,530 1,095 1,368 162 HOSPITAL SOCIAL WORKERS BASIC 0 0 (72) 72 (24) 25 1 0 0 1 HOSPITAL SOCIAL WORKERS OVERTIME 0 0 (1) 1 (1) 1 0 0 0 0 HOSPITAL SOCIAL WORKERS SUPERANNUATION 0 0 (8) 8 (4) 4 0 0 0 0 HOSPITAL SOCIAL WORKERS NIC 0 0 (3) 3 (3) 3 0 0 0 0 INSTRUCTORS BASIC 1,223 290 1,202 310 1,267 309 1,576 1,000 1,226 350 INSTRUCTORS SUPERANNUATION 70 28 61 37 80 22 102 62 78 24 INSTRUCTORS NIC 110 26 115 21 119 22 141 91 115 26 CARE STAFF - APT&C BASIC 16,769 (284) 16,630 (127) 17,457 (95) 17,362 13,900 17,360 2 CARE STAFF - APT&C OVERTIME 1,017 (530) 1,015 (545) 1,067 (562) 505 778 996 (491) CARE STAFF - APT&C SUPERANNUATION 947 85 995 37 1,073 16 1,089 862 1,068 21 CARE STAFF - APT&C NIC 1,589 (1) 1,610 (22) 1,701 (24) 1,677 1,385 1,712 (35) HOME CARERS BASIC 27,392 691 27,693 389 28,675 579 29,488 22,127 28,607 881 HOME CARERS OVERTIME 1,635 (454) 1,258 (77) 1,145 36 1,126 1,187 1,145 (19) HOME CARERS SUPERANNUATION 1,634 132 1,450 316 1,710 127 1,765 1,329 1,701 64 HOME CARERS NIC 2,657 106 2,690 73 2,797 77 2,767 2,254 2,823 (56) TRAVEL AND SUBSISTENCE 0 0 0 0 3 (3) 0 2 3 (3) OTHER EMPLOYEE COSTS 3,588 (8) 3,473 9 501 37 656 355 570 86 PENSION INCREASES 328 0 328 0 334 (6) 328 264 334 (6) EMPLOYEE COSTS 109,511 991 108,859 1,446 109,933 1,926 111,933 87,215 109,690 2,243 PROPERTY COSTS RATES 395 (40) 396 (41) 465 (105) 360 354 465 (105) SCOTTISH WATER - UNMETERED CHARGES 35 0 35 0 6 0 6 0 6 0 SCOTTISH WATER - METERED CHARGES 162 (11) 164 (13) 215 (29) 186 149 215 (29) RENT 523 0 528 (5) 573 (29) 544 426 573 (29) SERVICE CHARGE 0 1 0 0 0 0 0 0 0 0 PROPERTY INSURANCE 292 0 292 0 292 0 292 296 292 0 SECURITY COSTS 5 (3) 7 (5) 13 (11) 2 13 13 (11) GROUND MAINTENANCE 0 0 0 0 0 0 0 0 0 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 4 (2) 20 (18) 21 (19) 2 43 33 (31) LIFE CYCLE MAINTENANCE 1 (1) 3 (3) 1 (1) 0 6 1 (1) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 73 (23) 75 (25) 67 (15) 50 61 69 (19) HOUSING - RENT FREE ACCOMODATION 0 0 0 0 (55) 0 (55) 0 (55) 0 GAS HEATING 0 0 0 0 0 0 0 1 0 0 FIXED ELECTRICAL 0 0 1 (1) 0 0 0 0 0 0 ELECTRICITY - CONTRACT 788 (31) 790 (33) 772 5 776 440 772 4 GAS 590 341 584 348 559 385 944 266 559 385 FIXTURE & FITTINGS 0 0 1 (1) 11 (1) 10 4 11 (1) JANITOR SERVICE 0 0 1 (1) 5 (5) 0 6 5 (5) CLEANING CONTRACT 374 0 374 0 384 (9) 375 376 384 (9) CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 193 (2) 194 (3) 114 7 121 75 114 7 HEALTH & HYGIENE MATERIALS 93 4 102 (5) 98 (3) 95 79 98 (3) WINDOW CLEANING 11 (1) 10 0 10 0 10 6 10 0 REFUSE UPLIFT 43 (3) 42 (2) 40 0 40 34 40 0 REMOVAL & STORAGE COSTS 8 (7) 10 (9) 10 (9) 1 25 10 (9) OTHER PROPERTY COSTS 203 (39) 171 (7) 165 (8) 157 58 162 (5) PROPERTY COSTS 3,793 183 3,800 176 3,766 153 3,916 2,718 3,777 139 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 755 (2) 763 (10) 744 9 753 744 744 9 COMPUTER EQUIPMENT MAINTENANCE 39 1 39 0 17 18 35 9 17 18 I.T. EQUIPMENT MAINT-CONTRACT 199 0 199 0 192 11 204 15 192 12 I.T. ELECTRONIC MESSAGING 97 0 97 0 119 (22) 97 0 119 (22) EQUIPMENT, APPARATUS AND TOOLS 110 1 117 (6) 89 23 112 52 89 23 SMALL TOOLS 4 0 3 1 4 0 3 3 4 (1) AIDS FOR CLIENTS 874 (1) 873 0 1,025 (150) 875 488 925 (50) ADAPTATIONS FOR CLIENTS 964 (1) 924 39 1,007 11 1,018 764 1,107 (89) SUPPLIES FOR CLIENTS 356 0 360 (4) 251 105 356 192 252 104 FURNITURE - OFFICE 1 0 2 (1) 8 (7) 1 7 8 (7) FURNITURE - GENERAL 0 0 0 0 1 (1) 0 1 1 (1) FURNISHINGS (INCL. CROCKERY & LINEN) 15 0 19 (3) 22 (7) 15 16 22 (7) MATERIALS 10 0 10 0 4 6 10 1 4 6 MATERIALS, APPARATUS AND EQUIPMENT 2 (1) 4 (3) 10 (8) 3 13 10 (7) PROVISIONS - GENERAL 212 (2) 214 (4) 226 (14) 212 116 226 (14) FOOD PURCHASES WITHIN CONTRACT SERVICE 451 (26) 452 (27) 456 (31) 426 357 456 (30) FOOD PURCHASES OUTWITH CONTRACT SERVICE 0 0 0 0 0 0 0 2 0 0 BEVERAGES 52 (2) 52 (2) 50 0 50 32 50 0 SCHOOL MILK 35 (2) 35 (2) 38 (5) 33 28 38 (5) PROTECTIVE CLOTHING & UNIFORMS 1,160 (14) 1,169 (23) 1,163 52 1,216 714 1,141 75 LAUNDRY COSTS 3 0 3 0 16 (13) 3 14 16 (13) OTHER SUPPLIES AND SERVICES 50 (5) 68 (23) 67 (20) 46 52 66 (20) CATERING - CONTRACT 372 0 372 0 358 9 367 344 358 9 CATERING - OUTWITH CONTRACT 53 (1) 52 0 35 7 42 17 35 7 OUTSOURCED MAIL 0 0 1 (1) 1 (1) 0 1 1 (1) DELIVERY CHARGE 0 0 0 0 1 (1) 0 9 1 (1) I- PROCUREMENT ERRORS 0 0 2 (2) 0 0 0 1 0 0 SUPPLIES AND SERVICES 5,814 (55) 5,830 (71) 5,904 (29) 5,877 3,993 5,882 (5) 101
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South Lanarkshire Council Period 7 Period 7 Period 8 Period 8 Period 10 Period 10 Revised Period 11 Period 11 Period 11 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 4 (4) 5 (5) 6 (6) 0 13 6 (6) FLEET SERVICES - VEHICLE HIRE 0 0 1 (1) 0 0 0 0 0 0 POOL CAR CHARGES-RENTAL 255 (100) 255 (100) 272 (103) 169 209 272 (103) POOL CAR CHARGES-FUEL 19 0 19 0 1 15 16 0 1 15 POOL CAR CHARGES-ADDITIONAL COSTS 3 0 3 0 0 3 3 0 0 3 OTHER TRANSPORT COSTS 978 (39) 961 (22) 939 0 939 570 939 0 INSURANCE 24 0 24 0 24 0 24 21 24 0 FLEET SERVICE CHARGES 3,939 (792) 3,950 (803) 3,668 (445) 3,223 3,383 3,670 (447) HIRE OF EXTERNAL VEHICLES 7 0 7 0 0 7 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 1 (1) 0 1 1 (1) EXTERNAL TRANSPORT CONTRACT 0 0 9 (9) 12 (12) 0 12 12 (12) PUPIL TRANSPORT - STRATHCLYDE PASS 0 0 4 (4) 5 (5) 0 15 5 (5) PUPIL TRANSPORT - OTHER 10 0 10 0 10 0 10 10 10 0 TRANSPORT AND PLANT 5,239 (935) 5,248 (944) 4,938 (547) 4,391 4,235 4,940 (549) ADMINISTRATION PRINTING AND STATIONERY 98 (1) 99 (2) 100 (3) 96 70 100 (4) TELEPHONES 203 (1) 207 (5) 197 6 203 102 197 6 MOBILE PHONES 438 (153) 438 (153) 426 (140) 286 11 426 (140) ADVERTISING - RECRUITMENT 4 0 4 0 4 0 4 0 4 0 ADVERTISING - OTHER 10 0 10 0 7 3 11 0 7 4 POSTAGES/COURIERS 53 0 53 0 53 0 53 42 53 0 SMS MESSAGING 0 0 0 0 1 0 1 1 1 0 MEMBERSHIP FEES/SUBSCRIPTIONS 53 0 62 (9) 61 (8) 53 47 61 (8) INSURANCE 27 0 27 0 27 0 27 27 27 0 MEDICAL COSTS 27 (1) 61 (35) 63 (35) 28 61 63 (35) LEGAL EXPENSES 299 (2) 302 (5) 366 (69) 297 225 366 (69) HOSPITALITY / CIVIC RECOGNITION 5 0 5 0 2 (1) 2 2 2 0 SECURITY UPLIFT FEES 0 0 1 (1) 1 (1) 0 1 1 (1) OTHER ADMIN COSTS 55 0 56 (1) 51 3 53 28 51 2 CONFERENCES - OFFICIALS (incl associated costs) 7 0 7 0 5 2 7 0 5 2 TRAINING 44 0 44 0 51 (7) 44 35 51 (7) INTERNAL SUPPORT SERVICES ALLOCATION 410 0 410 0 410 0 410 0 410 0 ADMINISTRATION 1,733 (158) 1,786 (211) 1,825 (250) 1,575 652 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 18 23 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 2,107 141 2,115 133 2,190 28 2,216 1,500 2,189 27 PAYMENTS TO OTHER BODIES 2,107 197 2,122 182 2,029 259 2,288 1,232 2,029 259 PAYMENTS TO HEALTH BOARD 1,515 (7) 1,508 0 1,508 0 1,508 1,352 1,508 0 PRIVATE INDIVIDUALS - GENERAL 951 151 966 136 996 123 1,119 757 996 123 SOCIAL WORK - FOSTER PARENTS 6,792 (264) 6,661 (128) 6,731 (125) 6,606 5,381 6,731 (125) SOCIAL WORK - FOSTER PARENTS DISCRETIONARY PAYMENTS 94 0 94 0 94 0 94 60 94 0 SOCIAL WORK - ADOPTION ALLOWANCES 858 (208) 858 (208) 858 (208) 650 844 878 (228) DIRECT PAYMENTS 10,530 348 10,522 356 10,554 332 10,886 8,538 10,518 368 PAYMENT TO OTHER BODIES 25,057 358 24,949 471 25,063 409 25,470 19,682 25,046 424 PAYMENT TO CONTRACTORS PAYMENT TO LOCAL AUTHORITY CONTRACTOR 6 (6) 6 (6) 6 (6) 0 6 6 (6) PAYMENT TO PRIVATE CONTRACTOR 2,205 0 2,161 (1) 551 195 701 187 601 100 PAYMENT TO PRIVATE CONTRACTOR - CLIENTS REQS 0 0 0 0 0 0 0 50 0 0 PAYMENT TO PRIVATE CONTRACTOR - MISC 0 0 0 0 0 0 0 (6) 0 0 PAYMENT TO PRIVATE CONTRACTOR - PAYMENTS TO VOL ORGS 74,327 (22) 73,913 (343) 73,003 1,118 73,668 64,116 72,937 731 PAYMENT TO PRIVATE CONTRACTOR - CET ALLOCATION - HOME CARE 33,846 0 33,489 (1) 33,357 (298) 33,060 21,241 33,060 0 PAYMENT TO PRIVATE CONTRACTOR - SECURE ACCOMMODATION 615 0 615 0 1,165 (550) 657 979 1,120 (463) PAYMENT TO PRIVATE CONTRACTOR - RESPITE 2,046 0 2,046 0 2,198 0 2,198 454 2,198 0 PAYMENT TO PRIVATE CONTRACTOR - DAY CARE 1,144 (68) 1,459 (120) 1,341 (2) 1,339 1,030 1,341 (2) PAYMENT TO PRIVATE CONTRACTOR - HOME SUPPORT 22,905 297 23,745 307 24,617 (208) 24,409 18,833 24,552 (143) PAYMENT TO PRIVATE CONTRACTOR - EMPLOYMENT TRAINING 55 0 55 0 57 (2) 55 42 57 (2) PAYMENT TO PRIVATE CONTRACTOR - DIRECT PAYMENTS 0 0 0 0 12 0 12 9 12 0 PAYMENT TO PRIVATE CONTRACTOR - FREE PERSONAL NURSING CARE 9,135 0 9,135 0 9,135 0 9,588 7,384 9,589 (1) PAYMENT TO PRIVATE CONTRACTOR - C & F - OUT OF SCHOOL SERVICE 18 0 18 0 25 0 25 7 25 0 PAYMENT TO PRIVATE CONTRACTOR - P.A. (COLLEGE) 260 0 280 0 416 35 451 347 424 27 PAYMENT TO PRIVATE CONTRACTOR - GROUPWORK/SOCIAL SUPPORT 1,030 0 1,030 0 1,171 (122) 1,049 808 1,141 (92) PAYMENT TO PRIVATE CONTRACTOR - CARER RESPITE 418 0 419 0 419 0 419 323 419 0 PAYMENT TO PRIVATE CONTRACTOR - REFUSE DISPOSAL 3 (3) 2 (2) 2 (2) 0 2 2 (2) PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 116 (1) 116 (1) 105 10 115 79 105 10 SLC MANAGED 0 0 0 0 0 0 0 0 0 0 PAYMENT TO CONTRACTORS 148,129 197 148,489 (167) 147,580 168 147,746 115,899 147,589 157 TRANSFER PAYMENTS DIRECT ASSISTANCE TO PERSONS 4,641 (1,069) 4,748 (1,176) 4,752 (1,177) 3,575 3,828 4,752 (1,177) SECTION PAYMENTS 31 0 34 (3) 118 (87) 31 82 118 (87) TRANSFER PAYMENTS 4,672 (1,069) 4,782 (1,179) 4,870 (1,264) 3,606 3,910 4,870 (1,264) 102
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South Lanarkshire Council Period 7 Period 7 Period 8 Period 8 Period 10 Period 10 Revised Period 11 Period 11 Period 11 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 0 1 1 0 1 0 1 0 LEASING CHARGES - OPERATIONAL (1) 0 39 (40) 0 (1) (1) 0 0 (1) I.T. EQUIPMENT LEASING-CONTRACT 394 (1) 356 37 402 (9) 393 31 402 (9) FINANCING CHARGES 394 (1) 395 (2) 403 (10) 393 31 403 (10) TOTAL EXPENDITURE 304,342 (489) 304,138 (481) 304,282 556 304,907 238,335 304,022 885 INCOME NON RELEVANT GOVERNMENT GRANT (8,510) 0 (8,510) 0 (8,309) (120) (8,497) (5,852) (8,498) 1 RESOURCE TRANSFER INCOME FROM THE HEALTH BOARD (25,039) 0 (25,039) 0 (25,039) 0 (25,039) (18,776) (25,039) 0 51000-CONTRIBUTIONS FROM OTHER LOCAL 0 0 (276) 0 0 0 0 0 0 0 CONTRIBUTIONS FROM OTHER BODIES (1,097) 290 (1,097) 290 (1,059) 299 (760) (759) (1,059) 299 SALES - SALE OF MEALS (24) 10 (31) 17 (34) 20 (14) (32) (34) 20 FEES AND CHARGES - GENERAL (7,095) 167 (6,843) 191 (7,452) 524 (6,928) (6,827) (7,003) 75 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (639) 0 (444) 1 (418) (25) (444) (81) (418) (26) CHARGES TO HEALTH BOARDS (25,932) 0 (25,932) 0 (25,273) 0 (25,273) (24,691) (25,273) 0 FEES AND CHARGES - OTHER BODIES (4) 0 (4) 0 0 (4) (4) 0 0 (4) FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (218) 0 (178) (40) (178) (40) (218) 0 (178) (40) RENTAL INCOME (27) 0 (27) 0 (27) 0 (27) (20) (27) 0 OTHER INCOME (157) 22 (154) 19 (114) (21) (135) (85) (114) (21) REALLOCATION OF SUPPORT COSTS (400) 0 (403) 3 (400) 0 (400) 0 (400) 0 INCOME TOTAL (69,142) 489 (68,938) 481 (68,303) 633 (67,739) (57,123) (68,043) 304 NET EXPENDITURE 235,200 0 235,200 0 235,979 1,189 237,168 181,212 235,979 1,189 103
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