Agenda Document Pack - Financial Resources Scrutiny Forum - 08/05/2025
South Lanarkshire Council · 8 May 2025
Back to Financial Resources Scrutiny Forum — 8 May 2025 and its agenda
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Council Offices, Almada Street Hamilton, ML3 0AA Wednesday, 30 April 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, 08 May 2025 Time: 14:00 Venue: Hybrid - Council Chamber, 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 March 2025 submitted for approval as a correct record. (Copy attached) 3 - 6 Item(s) for Consideration 3a Capital Budget Monitoring 2024/2025 - General Fund Capital Programme Report dated 17 April 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 7 - 24 3b Capital Budget Monitoring 2024/2025 - Housing Capital Programme Report dated 17 April 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 25 - 30 4 Revenue Budget Monitoring 2024/2025 Report dated 17 April 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 31 - 36 5 Revenue Budget Monitoring 2024/2025 - Detailed Resource Analysis Report dated 17 April 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 37 - 100 Urgent Business 6 Urgent Business Any other items of business which the Chair decides are urgent. For further information, please contact:- Clerk Name: Elizabeth-Anne McGonigle Clerk Telephone: 07385403101 Clerk Email: elizabeth-anne.mcgonigle@southlanarkshire.gov.uk 2
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FINANCIAL RESOURCES SCRUTINY FORUM Minutes of meeting held via Confero and in Committee Room 1, Council Offices, Almada Street, Hamilton on 20 March 2025 Chair: Councillor Julia Marrs (Depute) Councillors Present: Councillor Mathew Buchanan, Councillor Grant Ferguson (Chair), Councillor Elise Frame (substitute for Councillor Colin Dewar), Councillor Ross Gowland, Councillor Gavin Keatt, Councillor Richard Lockhart, Councillor Carol Nugent Councillors' Apologies: Councillor Colin Dewar, Councillor Monique Equi Attending: Finance and Corporate Resources G Booth, Finance Manager (Strategy); B Hall, Administration Officer; E-A McGonigle, Administration Adviser; A Norris, Administration Assistant Housing and Technical Resources D Craig, Property Manager (Commercial); A Roxburgh, Performance and Standards Manager Chairing the Meeting Due to technical difficulties, Councillor Ferguson asked that the Depute chair the meeting. 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 20 February 2025 were submitted for approval as a correct record. The Forum decided: that the minutes be approved as a correct record. Councillor Gowland joined the meeting following consideration of the above item of business 3a Capital Budget Monitoring 2024/2025 – General Fund Capital Programme A report dated 4 March 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 2024 to 24 January 2025. The revised General Fund Capital Programme for 2024/2025 totalled £69.832 million, as detailed in Appendix B to the report. The revised programme consisted of the base budget plus carry forward projects and adjustments which were agreed by the Executive Committee on 12 March 2025, as detailed in Appendix A to the report. 2 3
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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 24 January 2025, work continued to clarify the predicted spend position for the General Services Capital Programme. Officers would continue to work to maximise spend in 2024/2025. Actual spend incurred to 24 January 2025 totalled £36.223 million. This would leave expenditure of £22.801 million still to be incurred up to the end of the financial year, as detailed in paragraph 4.5 of the report. Actual funding received to 24 January 2025 was £49.077 million, as detailed in Appendix C to the report. The funding for the year included an additional indicative £1.100 million General Capital Grant in relation to Flooding Resilience Funding. This would be distributed to the Council in 2024/2025 but required to be returned in a future year when it was required for the remaining national flood protection schemes from the 2015 Flood Risk Management Plans. As this funding would be clawed back from the Council’s allocation at a future year (to be determined), it would be utilised in 2024/2025 in place of planned borrowing with the displaced funding set aside for when the General Capital Grant was required to be returned. There was, therefore, no increase in the overall funding package this financial year. The physical progress achieved with the General Fund Capital Programme 2024/2025 at 24 January 2025 was detailed in appendices D to F to the report. The Forum decided: that the physical and financial progress of the 2024/2025 General Fund Capital Programme as at 24 January 2025 be noted. [Reference: Minutes of 20 February 2025 (Paragraph 3a) and Minutes of the Executive Committee of 12 March 2025 (Paragraph 4)] 3b Capital Budget Monitoring 2024/2025 – Housing Capital Programme A report dated 4 March 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 2024 to 24 January 2025 (Period 11). The revised Housing Capital Programme for 2024/2025 totalled £77.248 million, as approved by the Executive Committee on 12 March 2025. 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. The underspend of £4.136 million was 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 had reduced, reflecting the current size of properties. Any Council funding not utilised in year (borrowing) would carry forward into the next financial year. Spend to 24 January 2025 on the Housing Capital Programme amounted to £46.103 million. As at 24 January 2025, £46.103 million of funding had been received. The physical progress achieved with the Housing Capital Programme 2024/2025 at 24 January 2025 was detailed in Appendix B to the report. 4
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The Forum decided: that the physical and financial progress of the Housing Capital Programme as at 24 January 2025 be noted. [Reference: Minutes of 20 February 2025 (Paragraph 3b) and Minutes of the Executive Committee of 12 March 2025 (Paragraph 4)] Councillor Ferguson, having experienced technical issues, left the meeting during consideration of the above item of business 4 Revenue Budget Monitoring 2024/2025 A report dated 3 March 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 2024 to 24 January 2025 (Period 11), along with a projection for the year to 31 March 2025. The 2024/2025 probable outturn position for the General Fund Revenue Account was an underspend of £13.727 million. This underspend was after approved Corporate Transfers to Reserves (£26.890 million) and Resource Transfers to Reserves (£4.963 million), as detailed in paragraph 4.1 of the report. Transfers to Reserves of £13.727 million were approved by the Executive Committee on 12 February 2025, as detailed in paragraph 4.3 of the report. The forecast position of the General Fund Revenue Account before and after Transfer to Reserves was shown in appendices 1 and 2 of the report, respectively. The position presented in Appendix 2 reflected the probable outturn underspend of £13.727 million as a Transfer to Reserves, which resulted in a breakeven position for the Council’s 2024/2025 projected outturn. Information was provided on the redeterminations of 2024/2025 Revenue Grant Funding at paragraph 5.2 of the report. The Scottish Government’s 2025/2026 Budget had been progressing through the parliamentary approval process. As part of that process, additional earmarked funding for 2024/2025 was anticipated. Further information had been received in relation to indicative funding for the 2023/2024 local government pay deal. The Council was 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 was anticipated to be provided to replenish those reserves used. There was, therefore, no impact on the 2024/2025 projected outturn position as this funding would be transferred to reserves when received. As at 24 January 2025, the projected outturn position for the Housing Revenue Account for 2024/2025 was a projected break-even position, as detailed in Appendix 3 to the report. This breakeven position included a lower than budgeted Transfer from Reserves being required in the financial year. This was mainly as a result of an over recovery in income due to greater than budgeted income from rent collection. The Forum decided: (1) that the Council’s breakeven probable outturn position after Transfers to Reserves, as detailed in section 4, be noted; (2) that the current forecast on the General Fund Revenue Account for 2024/2025, as detailed in paragraph 5.1, and the actual spend as at 24 January 2025, as detailed in section 5 and appendices 1 and 2, be noted; and 5
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(3) that the projected breakeven position on the Housing Revenue Account for 2024/2025, and the actual spend as at 24 January 2025, as detailed in section 6 and Appendix 3 of the report, be noted. [Reference: Minutes of 20 February 2025 (Paragraph 4) and Minutes of the Executive Committee of 13 November 2024 (Paragraph 3) and 12 February 2025 (Paragraph 3)] 5 Revenue Budget Monitoring 2024/2025 – Detailed Resource Analysis A report dated 3 March 2025 by the Executive Director (Finance and Corporate Resources) was submitted comparing actual expenditure against budgeted expenditure for the period 1 April 2024 to 24 January 2025 (Period 11). 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 24 January 2025 details of the most significant variances within Resources and the Housing Revenue Account across subjective headings and across Services as at 24 January 2025 a line by line trend analysis of the total Resources’ expenditure and income across subjective headings as at 24 January 2025 The Forum decided: that the position as at 24 January 2025 (Period 11) be noted. [Reference: Minutes of 20 February 2025 (Paragraph 5)] 6 Urgent Business There were no items of urgent business. Chair’s Closing Remarks The Chair advised that this would be the last Forum meeting that D Craig, Property Manager (Commercial) would be attending prior to his retirement from the Council in March 2025. The Chair, on behalf of the Committee, thanked Derek for his many years of public service and wished him well for the future. 6
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 8 May 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 21 February 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 21 February 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 C. 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. The year-end position for the General Services Capital Programme is currently being finalised and will be reported back to this Forum in September 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. This is a timing issue only with funding for the overall spend on these projects already identified into the next financial year. 3a 7
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4.4. 2024/2025 Actual Position: Actual spend incurred to the 21 February 2025 totalled £39.547 million. 4.5. Actual funding received to 21 February 2025 was £52.627 million. This is shown in Appendix C. 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) 17 April 2025 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References Executive Committee, 30 April 2025 List of Background Papers Capital Ledger prints to 21 February 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 8
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APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2024/25 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2024 TO 21 FEBRUARY 2025 £m Total Base Budget (including carry forward from 2023/2024) 69.832 Proposed Adjustments – Period 12 0.00 69.832 Total Revised Budget 2024/25 Budget Period 12 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 9
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APPENDIX B SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2024/25 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2024 TO 21 FEBRUARY 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 9,375 Roads, Transport & Fleet 11,798 4,995 2,377 19,170 4,181 (1,854) 21,497 19,462 2,035 13,557 Resource Total 31,638 11,242 7,694 50,574 12,530 (15,740) 47,364 38,925 8,439 24,307 Education Growth / Accommodation Pressures 5,531 (2,084) 2,316 5,563 1,458 (1,603) 5,418 5,037 381 4,375 ICT Developments 1,600 38 0 1,638 0 0 1,638 1,788 (150) 861 Free School Meals 0 308 (78) 430 332 0 762 821 (59) 170 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 5,842 Finance & Corporate IT Services 2,246 684 156 3,086 0 0 3,086 2,753 333 2,495 Resource Total 2,246 684 156 3,086 0 0 3,086 2,753 333 2,495 Housing & Technical Office Accom 5,852 3,742 (919) 8,675 0 0 8,675 7,261 1,414 5,890 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) 1,309 859 450 454 Resource Total 7,156 3,771 2 10,929 (300) (645) 9,984 8,120 1,864 6,344 Social Work Alarms / SWIS Plus 1,341 (318) 4 1,027 0 0 1,027 1,027 0 559 Resource Total 1,341 (318) 4 1,027 0 0 1,027 1,027 0 559 Overall Total 49,512 14,121 10,217 73,645 14,176 (17,988) 69,832 59,024 10,808 39,547 10
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APPENDIX C SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2024/25 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2024 TO 21 FEBRUARY 2025 2024/25 Original Estimate inc C/F 2024/25 Revised Budget 2024/25 Forecast Spend 2024/25 Forecast Variance 2024/25 Actual to 21/02/25 Expenditure £m £m £m £m £m General Fund Programme 73.850 69.832 59.024 10.808 39.547 Income 2024/25 Budget 2024/25 Revised Budget 2024/25 Actual To 21/02/25 £m £m £m Prudential Borrowing 32.564 16.460 16.460 Developers Contributions 8.800 7.474 4.600 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 22.043 - Cycling, Walking and Safer Routes (now included in General Capital Grant) - Road Safety Improvement 1.440 0.000 0.000 0.497 0.000 0.000 - Vacant and Derelict Land 1.793 1.343 1.343 - 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 52.627 11
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Appendix D (Page 1) GENERAL FUND CAPITAL PROGRAMME 2024/25 BUILD EXECUTIVE SUMMARY PERIOD ENDED 21 FEBRUARY 2025 (PERIOD 12) 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 46 - - Projects on Programme - 85 92 102 99 105 104 106 106 116 124 135 - - Projects Behind Programme - 0 0 0 0 0 2 0 0 0 0 0 - - Projects Altered Brief/ Programme - 2 2 2 1 1 1 2 1 0 1 2 - - Projects Held - 15 14 23 24 33 33 32 31 32 32 27 - - - 103 109 133 133 156 163 175 179 191 202 210 0 0 Project Status Design Feasibility - 43 49 73 71 88 88 94 90 98 92 101 - - Sketch Design - 1 1 1 1 4 4 6 5 4 10 4 - - Detailed Design - 0 0 0 0 0 0 0 0 0 1 0 - - Production Information - 9 9 8 8 8 9 7 7 10 8 16 - - Tendering - 24 24 25 26 23 24 17 24 24 33 30 - - On Site - 25 25 20 18 16 15 16 12 12 13 13 - - Complete - 1 1 6 9 17 23 35 41 43 45 46 - - - 103 109 133 133 156 163 175 179 191 202 210 0 0 12
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Appendix D (Page 2) General Services Capital Programme 2024/25 Build Variance Explanations Project Name Status Variance Explanation - - - 13
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Appendix E (Page 1) GENERAL FUND CAPITAL PROGRAMME 2024/25 NON BUILD EXECUTIVE SUMMARY PERIOD ENDED 21 FEBRUARY 2025 (PERIOD 12) 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 31 Approved from 24/25 Programme - - 5 5 5 5 7 7 7 7 7 7 Total Projects Currently Reported - - 36 36 36 36 38 38 38 38 38 38 Number of Projects Projects Completed - - 2 2 2 2 6 7 7 7 7 8 Projects Ahead of Programme - - 0 0 0 0 0 0 0 0 0 0 Projects on Programme - - 34 34 34 34 30 31 31 31 31 30 Projects Behind Programme - - 0 0 0 0 2 0 0 0 0 0 Projects, Altered Brief/Programme - - 0 0 0 0 0 0 0 0 0 0 Projects On Hold - - 0 0 0 0 0 0 0 0 0 0 - - 36 36 36 36 38 38 38 38 38 38 14
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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 15
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Appendix E (Page 3) General Services Capital Programme 2024/2025 Non Build Variance Explanations Project Name Status Variance Explanation - - - 16
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Appendix F (Page 1) GENERAL SERVICES CAPITAL PROGRAMME 2024/25 ROADS EXECUTIVE SUMMARY PERIOD ENDED 21 FEBRUARY 2025 (PERIOD 12) 1 2 3 4 5 6 7 8 9 10 11 12 13 Number of Projects Total Projects Currently Reported - - 166 172 183 185 185 188 188 189 196 207 Programme Status Projects Complete - - 31 39 53 74 82 101 109 120 133 147 Projects on Programme - - 135 133 128 103 95 75 67 57 49 45 Projects Behind Programme - - 0 0 0 0 0 0 0 0 0 0 Projects, Altered Brief / Programme - - 0 0 0 0 0 1 0 0 0 0 Projects Still to Commence - - 0 0 2 8 8 11 12 12 14 15 - - 166 172 183 185 185 188 188 189 196 207 Project Status Briefing - - 32 28 24 13 13 14 12 12 14 15 Production Information - - 82 77 87 68 67 54 47 37 25 22 Billing - - 0 0 0 0 0 0 0 0 0 0 Tendering - - 3 3 5 4 4 1 2 3 1 0 On Site - - 18 25 14 26 19 18 18 17 23 23 Complete - - 31 39 53 74 82 101 109 120 133 147 - - 166 172 183 185 185 188 188 189 196 207 17
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Appendix F (Page 2) General Services Capital Programme 2024/2025 Roads Variance Explanations Project Name Status Variance Explanation Clydesdale Area Strategic Schemes B7078 Carlisle Road, Blackwood Project deferred Project deferred to 2025/2026 due to over-running works on M74. The road runs adjacent to M74 and due to roadworks on the motorway, it is busier than normal. 18
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 12 Briefing / Programme Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme 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 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 PROJECT STATUS PROGRAMME STATUS Project Title 19
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 12 Briefing / Programme Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Held PROJECT STATUS PROGRAMME STATUS Project Title 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 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 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 20
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 12 Briefing / Programme Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Muttonhole Road, Hamilton 1 1 Clarkwell Terrace, Hamilton 1 1 Ashland Avenue, Hamilton 1 1 Douglas Place, Hamilton 1 1 Killermont Meadows, Bothwell 1 1 St Brides Way, Bothwell 1 1 Carscallan Road, Hamilton 1 1 Backmuir Road, Hamilton 1 1 Victoria Street / Glasgow Road, Blantyre 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 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 1 121
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 12 Briefing / Programme Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Preventative Maintenance Schemes B797 New Glendorch, Leadhills 1 1 B797Broadlaw Kennels, Leadhills 1 1 Mill Road, Dolphinton 1 1 Libberton Muir Road 1 1 Greenshields Road, Biggar 1 1 Hillhead Road, Covington 1 1 A73 Meadowfoot Road, Covington 1 1 A70 Redford Bridge 1 1 Preparatory patching, various locations 1 1 Strategic Patching Strategic/Machine Patching, Classified Road mainly 1 1 Footways Roman Court, Cleghorn 1 1 Forrest Road, Lanark 1 1 B7078 Milton 1 1 Violet Bank 1 1 St Leonard Steet, Lanark (extension to PB works below) 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 22
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 12 Briefing / Programme Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Pedestrians and cyclists facilities as part of Hairmyres Station project. 1 1 Grounds ~ Landscaping works , Cycle Path, Churchill Avenue 1 1 Pedestrian and cycle improvements Ph.2 ~ Burnbank Road near West Stewart Street 1 1 Junction Upgrade Redwood Drive ~ Junction Upgrade 1 1 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 B743 Strathaven to Muirkirk route 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 15 22 0 0 23 147 147 45 0 0 15 23
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 8 May 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 21 February 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 21 February 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: Housing and Technical Resources have forecast spend of £71.204 million for this financial year. The year-end position is currently being finalised and will be reported back to the Executive Committee on 25 June 2025. 4.4. This forecast underspend of £6.044 million represents an increased underspend of £1.908 million from the £4.136 million underspend previously reported. This is due to the lack of supply in the housing market in January 2025 which negatively impacted the acquisition target for 2024/2025. A number of these ongoing acquisitions will now complete in early April 2025. 4.5. The year-end position is currently being finalised and will be reported back to the Executive Committee on 25 June 2025. Any Council funding not utilised in year will carry forward into the next financial year. 3b 25
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4.6 2024/2025 Actual Position: Spend to 21 February 2025 on the Housing Capital Programme amounts to £50.399 million. 4.7 As at 21 February 2025, £50.399 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) 17 April 2025 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References Executive Committee, 30 April 2025 List of Background Papers Capital Ledger prints to 21 February 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 26
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APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2024/25 HOUSING PROGRAMME FOR PERIOD 1 APRIL 2024 TO 21 FEBRUARY 2025 2024/25 Annual Budget 2024/25 Forecast Spend 2024/25 Forecast Variance 2024/25 Actual to 21/02/25 £m £m £m £m Expenditure 2024/25 Budget 77.248 71.204 6.044 50.399 2024/25 Annual Budget 2024/25 Actual to 21/02/25 £m £m Income Capital Receipts 0.000 0.202 Capital Receipts – Land Sales 0.000 0.000 Capital Funded from Current Revenue 33.506 33.506 Prudential Borrowing 23.363 3.748 Scottish Government Specific Grant: - New Build 17.259 12.209 - Open Market Purchase Scheme 3.000 0.000 - Mortgage to Rent 0.120 0.416 Other Income 0.000 0.318 77.248 50.399 27
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Appendix B (Page 1) HOUSING CAPITAL PROGRAMME 2024/2025 EXECUTIVE SUMMARY PERIOD ENDED 21 FEBRUARY 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 44 - - Projects on Programme - 112 112 104 104 107 107 110 101 104 93 98 - - Projects Behind Programme - 8 5 4 1 2 0 0 2 1 1 0 - - Projects Altered Brief/Programme - 2 6 5 3 2 2 1 4 2 6 3 - - Projects Held - 21 22 24 27 27 26 26 24 25 29 28 - - - 148 150 152 152 161 161 164 165 167 167 173 0 0 Project Status Design Feasibility - 58 59 55 54 57 55 51 50 49 41 43 - - Sketch Design - 4 4 2 2 2 2 1 1 1 2 3 - - Detailed Design - 2 2 2 2 3 4 4 4 3 3 3 - - Production Information - 9 9 13 12 11 10 11 13 15 14 12 - - Tendering - 45 45 42 40 33 32 31 29 31 32 30 - - On Site - 25 26 23 25 32 32 39 34 33 37 38 - - Complete - 5 5 15 17 23 26 27 34 35 38 44 - - - 148 150 152 152 161 161 164 165 167 167 173 0 0 28
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Appendix B (Page 2) Housing Capital Programme 2024/2025 Build Variance Explanations Project Name Status Variance Explanation - - - 29
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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 49.634 55.655 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 50.399 56.505 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 50.399 0 0 0 10 20 30 40 50 60 70 80 90 £ Millions HRA Capital Expenditure Profile Graph 24/25 30
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 8 May 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 21 February 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 (paragraph 5.1), and the actual spend as at 21 February 2025 (section 5 and appendices 1 and 2), be noted; and (3) that the projected breakeven position on the Housing Revenue Account for 2024/2025, and the actual spend as at 21 February 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 approved Transfers to Reserves totalling £31.853 million. 4.2. In terms of this £13.727 million, members approved that the £7.907 million underspend from the Loans Fund Review be transferred to Reserves to support the Budget Strategy from 2027/2028 to 2029/2030 (Executive Committee, 12 February 2025) and that the remainder (£5.820 million) be used for one-off investments in 2025/2026 as part of the 2025/2026 Budget (South Lanarkshire Council, 26 February 2025). 4.3. Full details of the Transfers to Reserves were included report to the Executive Committee (12 February 2025). 4 31
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5. General Services 2024/2025 Projected Outturn as at 21 February 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 (paragraph 4.2). This is in line with the probable outturn reported to Executive Committee on 12 February 2025. As the financial year-end position progresses it is expected that these variances will crystallise. 5.2. Local Government Finance Order: The Scottish Government issued the Local Government Finance Order on 27 February 2025. As well as advising of the 2025/2026 Local Government Settlement, the document also provided formal confirmation of a number of Revenue grant redeterminations for financial year 2024/2025. These amounts have already been uploaded into the budget this financial year and there were no changes from the indicative figures previously provided. 6. Housing Revenue Account Position 6.1. Appendix 3 shows the forecast position for the financial year, being a breakeven 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. Year-end will provide confirmation of the actual out-turn position and that the forecast position will materialise. 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. 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 four weekly Budget Monitoring Meetings at which any variance is analysed. In addition, the probable outturn exercise ensures early warning for corrective action to be taken where appropriate. 10.2. There are no implications for sustainability in terms of the information contained in this report. 11. Integrated Impact Assessment and Consultation Requirements 11.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and, therefore, no impact assessment is required. 32
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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) 17 April 2025 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Financial Ledger and budget monitoring results to 21 February 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) mail: lorraine.o'hagan@southlanarkshire.gov.uk 33
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Appendix 1 Note: While the Year to Date Actual at period 12 presents a net surplus position (£73.529m), this is timing only. The forecast outturn before transfers to reserves shows an underspend of £18.690 million. Before Transfers to Reserves Revised Projected Projected % Note Year to Date Annual Outturn Outturn Actual Budget Variance Resources: £m £m £m £m Community and Enterprise Resources 132.756 132.716 0.040 0.03% 103.412 Facilities Waste and Grounds 81.493 81.080 0.413 0.51% 66.422 Leisure and Culture 21.747 21.759 (0.012) (0.06%) 19.485 Planning and Regulatory Services 4.874 4.334 0.540 11.08% 3.708 Enterprise and Sustainable Development 6.694 6.327 0.367 5.48% 2.047 Roads, Transportation and Fleet 17.948 19.216 (1.268) (7.06%) 11.750 Education Resources 482.934 482.517 0.417 0.09% 429.629 Education 482.934 482.517 0.417 0.09% 429.629 Finance and Corporate Resources 41.787 40.931 0.856 2.05% 43.140 Finance Services - Strategy 2.014 2.026 (0.012) (0.60%) 3.092 Finance Services - Transactions 18.702 17.969 0.733 3.92% 15.322 Audit and Compliance Services 0.338 0.300 0.038 11.24% 0.363 Information Technology Services 7.534 7.666 (0.132) (1.75%) 11.627 Communications and Strategy Services 2.710 2.521 0.189 6.97% 2.482 Administration and Licensing Services 4.164 4.012 0.152 3.65% 4.062 Personnel Services 6.325 6.437 (0.112) (1.77%) 6.192 Housing & Technical Resources 15.091 14.386 0.705 4.67% 19.490 Housing Services 9.182 8.615 0.567 6.18% 9.844 Property Services 5.909 5.771 0.138 2.34% 9.646 Social Work Resources 237.168 235.979 1.189 0.50% 196.324 Performance and Support Services 6.067 5.973 0.094 1.55% 4.971 Children and Families 49.098 48.768 0.330 0.67% 42.104 Adults and Older People 181.164 180.814 0.350 0.19% 148.577 Justice and Substance Misuse 0.839 0.424 0.415 49.46% 0.672 Joint Boards 1.902 1.902 0.000 0.00% 1.756 911.638 908.431 3.207 0.35% 793.751 Revised Projected Projected Year to Date Annual Outturn Outturn Actual Budget Variance Summary: £m £m £m £m Resources Total 911.638 908.431 3.207 0.35% 793.751 CFCR 0.223 0.223 0.000 0.00% 0.000 Loan Charges 39.589 31.682 7.907 19.97% 0.000 Corporate Items 8.108 3.832 4.276 52.74% (0.516) 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 982.848 967.458 15.390 1.57% 793.235 Council Tax 181.587 184.992 3.405 1.88% 170.762 Less: Council Tax Reduction Scheme (23.544) (23.649) (0.105) 0.45% (21.830) 158.043 161.343 3.300 2.09% 148.932 General Revenue Grant 411.592 411.592 0.000 0.00% 379.931 Non Domestic Rates 366.059 366.059 0.000 0.00% 337.901 Transfer from Reserves 47.154 47.154 0.000 0.00% 0.000 Total Income 982.848 986.148 3.300 0.34% 866.764 Net Expenditure 0.000 (18.690) 18.690 0.00% (73.529) Period Ended 21 February 2025 (No.12) Revenue Budget Monitoring Report SOUTH LANARKSHIRE COUNCIL 34
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Appendix 2 Note: While the Year to Date Actual at period 12 presents a net surplus position (£73.529m), 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 132.756 132.756 0.000 0.00% 103.412 Facilities Waste and Grounds 81.493 81.080 0.413 0.51% 66.422 Leisure and Culture 21.747 21.759 (0.012) (0.06%) 19.485 Planning and Regulatory Services 4.874 4.334 0.540 11.08% 3.708 Enterprise and Sustainable Development 6.694 6.327 0.367 5.48% 2.047 Roads, Transportation and Fleet 17.948 19.256 (1.308) (7.29%) 11.750 Education Resources 482.934 482.934 0.000 0.00% 429.629 Education 482.934 482.934 0.000 0.00% 429.629 Finance and Corporate Resources 41.787 41.787 0.000 0.00% 43.140 Finance Services - Strategy 2.014 2.026 (0.012) (0.60%) 3.092 Finance Services - Transactions 18.702 18.719 (0.017) (0.09%) 15.322 Audit and Compliance Services 0.338 0.300 0.038 11.24% 0.363 Information Technology Services 7.534 7.666 (0.132) (1.75%) 11.627 Communications and Strategy Services 2.710 2.521 0.189 6.97% 2.482 Administration and Licensing Services 4.164 4.118 0.046 1.10% 4.062 Personnel Services 6.325 6.437 (0.112) (1.77%) 6.192 Housing & Technical Resources 15.091 15.091 0.000 0.00% 19.490 Housing Services 9.182 9.070 0.112 1.22% 9.844 Property Services 5.909 6.021 (0.112) (1.90%) 9.646 Social Work Resources 237.168 237.168 0.000 0.00% 196.324 Performance and Support Services 6.067 5.973 0.094 1.55% 4.971 Children and Families 49.098 49.607 (0.509) (1.04%) 42.104 Adults and Older People 181.164 181.164 0.000 0.00% 148.577 Justice and Substance Misuse 0.839 0.424 0.415 49.46% 0.672 Joint Boards 1.902 1.902 0.000 0.00% 1.756 911.638 911.638 0.000 0.00% 793.751 Revised Projected Projected Year to Date Annual Outturn Outturn Actual Budget Variance Summary: £m £m £m £m Resources Total 911.638 911.638 0.000 0.00% 793.751 CFCR 0.223 0.223 0.000 0.00% 0.000 Loan Charges 39.589 31.682 7.907 19.97% 0.000 Corporate Items 8.108 5.588 2.520 31.08% (0.516) 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 982.848 986.148 (3.300) (0.34%) 793.235 Council Tax 181.587 184.992 3.405 1.88% 170.762 Less: Council Tax Reduction Scheme (23.544) (23.649) (0.105) 0.45% (21.830) 158.043 161.343 3.300 2.09% 148.932 General Revenue Grant 411.592 411.592 0.000 0.00% 379.931 Non Domestic Rates 366.059 366.059 0.000 0.00% 337.901 Transfer from Reserves 47.154 47.154 0.000 0.00% 0.000 Total Income 982.848 986.148 3.300 0.34% 866.764 Net Expenditure 0.000 0.000 0.000 0.00% (73.529) Period Ended 21 February 2025 (No.12) SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report 35
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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 14.543 (0.128) (0.89%) 12.771 Property Costs 60.703 60.258 0.445 0.73% 1 48.705 Supplies and Services 1.543 1.553 (0.010) (0.65%) 0.534 Transport and Plant 0.195 0.160 0.035 17.95% 0.160 Administration 5.594 5.469 0.125 2.23% 2 0.384 Payment to Other Bodies 2.975 3.354 (0.379) (12.74%) 3 2.531 Payment to Contractors 0.100 0.100 0.000 0.00% 0.446 Transfer Payments 0.000 0.000 0.000 0.00% 0.000 Financing Charges 33.573 33.573 0.000 0.00% 0.033 Total Controllable Exp. 119.098 119.010 0.088 0.07% 65.564 Total Controllable Inc. (123.397) (124.700) 1.303 1.06% 4 (101.898) Transfer to/(from) Balance Sheet (4.862) (3.310) (1.552) (31.92%) 5 0.000 Net Controllable Exp. (9.161) (9.000) (0.161) (1.76%) (36.334) Loan Charges 9.161 9.000 0.161 1.76% 6 0.000 Net Controllable Exp. 0.000 0.000 0.000 0.00% (36.334) SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 21 February 2025 (No.12) Housing Revenue Account 36
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 8 May 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 21 February 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 37
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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) 17 April 2025 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Revenue Ledger prints to 21 February 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 38
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Appendix A South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 21 February 2025 (No.12) 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 81.080 0.413 0.51% 66.422 Leisure and Culture 21.747 21.759 (0.012) (0.06%) 19.485 Planning and Regulatory Services 4.874 4.334 0.540 11.08% 3.708 Environmental and Sustainable Devlopment 6.694 6.327 0.367 5.48% 2.047 Roads, Transportation and Fleet 17.948 19.216 (1.268) (7.06%) 11.750 Total Community and Enterprise Resources 132.756 132.716 0.040 0.03% 103.412 5 39
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Community and Enterprise Resources Variance Analysis 2024/25 (Period 12) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 4,146k under APT&C Basic/Superannuation/NI - 4,691k 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 - 371k under Enterprise and Sustainable Development - 305k under Roads, Transportation and Fleet Services - 1,395k under Overtime - (508k) over Facilities, Waste and Grounds Services - (754k) 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). 40
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Roads, Transportation and Fleet Services - 177k under The overtime underspend is mainly due to anticipated reduced overtime being worked within Roads Construction for roads maintenance works. Property Costs (817k) 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. Scottish 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. Repairs & Maintenance - External - (58k) over Facilities, Waste and Grounds Services - (21k) over Roads, Transportation and Fleet Services - (36k) over The projected overspend mainly relates to the upkeep of the depots within Waste and Streets. 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. 41
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Cleaning & Janitorial Supplies - (188k) over Facilities, Waste and Grounds Services - (195k) over This projected overspend relates to an increase in costs for cleaning materials. 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. 42
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Subjective Head Variance Subjective line Service / amount Explanation Supplies & Services 64k under Computer Equipment Purchase - (355k) over Facilities, Waste and Grounds Services - (31k) over This projected overspend relates to costs associated with laptop costs within schools. Roads, Transportation and Fleet Services - (320k) over This projected overspend mainly relates to increased costs for annual subscriptions for computer licences within Roads. IT Equipment Maintenance - (60k) over Facilities, Waste and Grounds Services - (10k) 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. Equipment, Apparatus and Tools - (100k) over Facilities, Waste and Grounds Services - (161k) over Roads, Transportation and Fleet Services - 57k under over The projected overspend relates to costs for catering and cleaning equipment within Facilities Management and also general equipment costs within Grounds Services. The projected underspend mainly relates to less spend than anticipated on the upkeep of the PSA buses. 43
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Subjective Head Variance Subjective line Service / amount Explanation Supplies & Services (cont.) 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 - 509k under Roads, Transportation and Fleet Services - 489k 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 (397k) over Fleet Services - Fuel - (132k) over Roads, Transportation and Fleet - (102k) over The projected overspend is due to fuel costs being higher than budget. This is offset by an over recovery in income. 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. 44
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont.) 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 - (216k) over Fleet Service Charges - Plant Maintenance - 79k under Fleet Service Charges - Leasing - 128k under Facilities, Waste and Grounds Services - (130k) over Roads, Transportation and Fleet - (85k) over Roads, Transportation and Fleet - 76k under Facilities, Waste and Grounds Services - (77k) over This projected overspend is due to higher than anticipated charges for routine maintenance within Waste, Streets, Grounds and Facilities Management. This projected overspend is due to higher than anticipated charges for routine maintenance within Roads and Roads Construction. This projected underspend is mainly due to lower than anticipated costs associated with the upkeep of Winter plant within Roads. This projected overspend mainly relates to increased annual charges as a result of the purchase price of new vehicles. 45
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont.) Fleet Service Charges - Hired Vehicles - 318k under Fleet Service Charges - Contract Hire - (255k) over Roads, Transportation and Fleet - 187k under Roads, Transportation and Fleet - 314k under Facilities, Waste and Grounds Services - (50k) over Planning and Regulatory Services - (16k) over Roads, Transportation and Fleet - (189k) over 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. 46
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Subjective Head Variance Subjective line Service / amount Explanation Administration (113k) 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 - 44k under Advertising - (27k) over Facilities, Waste and Grounds Services - 15k under Roads, Transportation and Fleet - 21k under Roads, Transportation and Fleet - (17k) 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. 47
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Subjective Head Variance Subjective line Service / amount Explanation Administration (cont.) Medical Costs - (36k) over Legal Expenses - (38k) over Training - (62k) over Facilities, Waste and Grounds Services - (31k) over Roads, Transportation and Fleet - (7k) over Planning and Regulatory Services - (31k) over Roads, Transportation and Fleet - (56k) over The overspend reflects a higher than anticipated level of medical referrals due to staff absence levels. The overspend is within Environmental and relates to ongoing legal costs. The overspend relates to greater than budgeted costs for statutory training within the Roads service. Payment to Other Bodies 20k under Other Local Authorities - 21k under Planning and Regulatory Services - 39k under The projected underspend is due to the current demand for Scientific Services being less than budget. 48
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (1,199k) over Payment to Trading Service - (670k) over Enterprise and Sustainable Development - (59k) over The projected overspend relates to planned works at various leisure centre car parks. Roads, Transportation and Fleet - (611k) over The projected overspend mainly relates to the greater than budget payments to the Roads Construction unit for routine roads and lighting maintenance works. Payment to Private Contractor - (512k) over Facilities, Waste and Grounds Services - (51k) over Roads, Transportation and Fleet - (476k) over This projected overspend is within Streets and relates to the upkeep of the Crematorium. This projected overspend is mainly the effect of an increased spend on bridge repairs and statutory inspections within Structures, along with increased contract costs within the Traffic Section on traffic lights and greater demand for the services of Sub- Contractors within Roads Construction. 49
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Subjective Head Variance Subjective line Service / amount Explanation Income (1,672k) under recovered Sales - General - 729k over recovered Facilities, Waste and Grounds Services - (51k) under recovered Roads, Transportation and Fleet - 817k over recovered The under recovery is mainly due to less demand within Bereavement services and sale of bins within waste. The over recovery mainly relates to higher than anticipated income from skip permits and road closures. Fees and Charges - General - 309k over recovered Planning and Regulatory Services - 144k over recovered Roads, Transportation and Fleet - 151k 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. 50
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Fees and Charges - Departments of the Authority - (32k) under recovered Facilities, Waste and Grounds Services - (121k) 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 - 84k over recovered The projected over recovery is mainly due to income for EV charging points at council properties within fleet. Fleet Services - (177k) under recovered Roads, Transportation and Fleet - (177k) 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 work and additional housing work. Recovery From Capital - (820k) under recovered Roads, Transportation and Fleet - (820k) under recovered The under recovery predicted is due to a reduced design fee income for capital works within Transport and Engineering. 51
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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. 52
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South Lanarkshire Council Period 8 Period 8 Period 10 Period 10 Period 11 Period 11 Revised Period 12 Period 12 Period 12 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 80,087 1,551 80,357 3,798 80,037 4,016 84,060 69,847 79,961 4,099 APT & C OVERTIME 2,285 (604) 2,189 (487) 2,204 (502) 1,702 1,862 2,210 (508) APT & C SUPERANNUATION 4,754 731 5,048 530 5,149 429 5,576 4,226 5,141 435 APT & C NIC 6,509 186 6,731 288 6,846 172 7,013 6,099 6,856 157 TRAVEL AND SUBSISTENCE 23 0 27 6 27 9 36 2 27 9 OTHER EMPLOYEE COSTS (106) 0 (117) 12 (117) 12 (105) 0 (117) 12 PENSION INCREASES 1,180 (66) 1,214 (73) 1,214 (73) 1,141 1,001 1,214 (73) APPRENTICESHIP LEVY 0 0 (15) 15 (15) 15 0 0 (15) 15 EMPLOYEE COSTS 94,732 1,798 95,434 4,089 95,345 4,078 99,423 83,037 95,277 4,146 PROPERTY COSTS RATES 1,046 0 1,099 (53) 1,099 (120) 979 1,109 1,099 (120) SCOTTISH WATER - UNMETERED CHARGES 315 10 308 16 308 16 324 3 308 16 SCOTTISH WATER - METERED CHARGES 175 (20) 171 (17) 170 (26) 144 168 170 (26) RENT 196 0 231 (11) 231 (21) 210 237 231 (21) SERVICE CHARGE 42 0 48 (6) 48 (6) 42 42 48 (6) FACTORING CHARGES 16 0 21 (5) 21 (5) 16 28 21 (5) PROPERTY INSURANCE 288 0 280 8 280 8 288 273 280 8 SECURITY COSTS 43 1 53 (9) 53 (9) 44 47 53 (9) GROUND MAINTENANCE 8 0 3 5 3 5 8 4 3 5 GROUNDS MAINTENANCE ADDITIONAL WORKS 0 0 1 (1) 1 (1) 0 32 1 (1) REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 20 (10) 95 (25) 95 (25) 70 63 95 (25) LIFE CYCLE MAINTENANCE 10 (10) 2 (2) 2 (2) 0 5 2 (2) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 24 7 341 (58) 341 (58) 283 338 341 (58) GAS HEATING LEASE COSTS 0 0 0 0 0 0 0 1 0 0 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 5,804 (15) 5,406 (252) 5,406 (274) 5,132 3,361 5,406 (274) ELECTRICITY - NON CONTRACT 0 0 0 0 0 0 0 (4) 0 0 GAS 865 0 1,675 10 1,675 5 1,680 1,643 1,674 6 HEATING OIL 14 0 16 (2) 16 (2) 14 2 16 (2) JANITORIAL SUPPLIES 1 0 0 0 0 0 0 0 0 0 CLEANING CONTRACT 20 0 15 5 15 0 15 15 15 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 475 (56) 632 (187) 632 (188) 444 584 632 (188) HEALTH & HYGIENE MATERIALS 25 0 104 (61) 104 (61) 43 95 104 (61) REFUSE UPLIFT 413 1 468 (63) 468 (63) 405 328 468 (63) OTHER PROPERTY COSTS 32 0 142 (111) 142 9 151 22 141 10 OFFICE ACCOMODATION FACILITIES 0 0 4 (1) 4 (1) 3 4 4 (1) PROPERTY COSTS 9,832 (92) 11,115 (820) 11,114 (819) 10,295 8,406 11,112 (817) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 676 (122) 901 (349) 903 (351) 552 870 907 (355) COMPUTER EQUIPMENT MAINTENANCE 46 0 47 (1) 47 (1) 46 32 47 (1) I.T. EQUIPMENT MAINT-CONTRACT 216 5 317 (99) 318 (100) 218 101 278 (60) I.T. ELECTRONIC MESSAGING 3 0 0 3 0 3 3 0 0 3 EQUIPMENT, APPARATUS AND TOOLS 952 (1) 1,485 (198) 1,486 (199) 1,303 943 1,403 (100) SMALL TOOLS 107 0 1 105 1 105 106 13 1 105 FURNITURE - OFFICE 0 0 4 (4) 4 (4) 0 3 4 (4) FURNITURE - GENERAL 3 0 0 1 0 1 1 0 0 1 FURNISHINGS (INCL. CROCKERY & LINEN) 110 0 114 2 114 2 116 29 114 2 MATERIALS 7,507 (78) 7,729 307 7,725 311 7,977 6,082 7,468 509 MATERIALS, APPARATUS AND EQUIPMENT 9 0 11 1 11 1 12 12 11 1 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 23 (21) 23 (21) 2 25 23 (21) TV LICENCES 0 0 0 0 0 0 0 1 0 0 FOOD PURCHASES 5,384 (222) 6,601 (1) 6,601 (1) 6,739 4,979 6,740 (1) BEVERAGES 0 0 2 (2) 2 (2) 0 12 2 (2) SCHOOL MILK 50 0 63 50 0 50 0 0 0 0 NURSERY MILK 108 0 0 22 0 22 0 0 0 0 NURSERY FRUIT/VEG 129 0 2 18 2 18 0 0 2 (2) RECHARGES OF DIRECT FOOD COSTS 68 0 21 47 21 47 21 0 21 0 OPENING STOCK 0 0 0 0 0 0 0 2,439 0 0 CLOSING STOCK 0 0 0 0 0 0 0 (2,466) 0 0 PROTECTIVE CLOTHING & UNIFORMS 213 (5) 273 (66) 273 (66) 207 274 273 (66) LAUNDRY COSTS 10 0 13 (3) 13 (3) 10 11 13 (3) OTHER SUPPLIES AND SERVICES 1,467 (16) 347 324 389 25 414 140 402 12 CATERING - CONTRACT 0 0 0 0 0 0 0 1 0 0 CATERING - EXTERNAL 0 0 8 (8) 8 (8) 0 4 8 (8) MAJOR SUPPLY OF ELECTRICAL POWER 2,498 0 2,984 0 2,984 0 2,984 1,668 2,926 58 OUTSOURCED MAIL 0 0 3 (3) 3 (3) 0 3 3 (3) DELIVERY CHARGE 1 0 1 0 1 0 1 2 1 0 BULK BUYING DISCOUNT 0 0 0 0 0 0 0 (1) 0 0 SUPPLIES AND SERVICES 19,559 (439) 20,950 125 20,929 (174) 20,712 15,179 20,648 64 53
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South Lanarkshire Council Period 8 Period 8 Period 10 Period 10 Period 11 Period 11 Revised Period 12 Period 12 Period 12 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 1 (1) 1 (1) 0 (3,800) 1 (1) PURCHASE OF PLANT 41 22 62 1 62 1 63 5 62 1 FLEET SERVICES - DRIVERS 68 (7) 71 (10) 71 (10) 61 71 71 (10) FLEET SERVICES - FUEL 2,998 0 3,620 (132) 3,620 (132) 3,488 3,309 3,620 (132) FLEET SERVICES - VEHICLE HIRE 1,729 0 1,002 69 1,002 69 1,071 930 1,002 69 POOL CAR CHARGES - RENTAL 74 (12) 49 10 50 9 59 56 53 6 POOL CAR CHARGES - FUEL 18 4 (1) 21 (1) 21 20 0 0 20 POOL CAR CHARGES - ADDITIONAL COSTS 5 2 0 7 0 7 7 0 0 7 OTHER TRANSPORT COSTS 71 7 213 5 215 3 218 67 213 5 TRANSPORT INSURANCE 93 0 93 0 93 0 93 93 93 0 LICENCES 491 0 503 (12) 503 (12) 491 429 503 (12) FLEET SERVICES - REPAIRS 2,206 (89) 3,083 (488) 3,083 (488) 2,595 2,738 3,083 (488) PLANT SERVICES 19 0 2 17 2 17 19 1 2 17 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 4,453 (157) 4,824 (217) 4,825 (218) 4,607 4,212 4,823 (216) FLEET SERVICE CHARGES - PLANT MAINTENANCE 235 34 263 79 263 79 342 256 263 79 FLEET SERVICE CHARGES - ASSET MODIFICATION 61 10 83 23 83 23 106 68 83 23 FLEET SERVICE CHARGES - LEASING 5,192 (128) 5,286 257 5,285 128 5,413 3,724 5,285 128 FLEET SERVICE CHARGES - HIRED VEHICLES 1,265 (109) 1,103 317 1,103 317 1,420 785 1,102 318 FLEET SERVICE CHARGES - CONTRACT HIRE 12 0 265 (221) 299 (255) 44 209 299 (255) FLEET SERVICE CHARGES - ROAD FUND LICENCE 210 8 200 25 200 25 225 160 200 25 FLEET SERVICE CHARGES - FUEL 3,152 26 2,658 158 2,643 38 2,681 2,273 2,643 38 FLEET SERVICE CHARGES - DRIVERS 52 0 60 (3) 60 (3) 57 60 60 (3) HIRE OF EXTERNAL VEHICLES 60 8 33 5 33 5 38 0 33 5 HIRE OF EXTERNAL PLANT 337 (9) 352 (13) 352 (13) 339 309 352 (13) HIRE OF SKIPS 20 (3) 43 0 43 0 43 35 43 0 STORAGE 0 0 4 0 4 0 4 2 4 0 EXTERNAL TRANSPORT CONTRACT 0 0 20 (18) 20 (18) 2 18 20 (18) PUPIL TRANSPORT - SPECIAL EDUCATION 0 0 0 0 0 0 0 0 0 0 PUPIL TRANSPORT - OTHER 126 0 268 10 268 10 278 (6) 268 10 TRANSPORT AND PLANT 22,988 (393) 24,160 (111) 24,182 (398) 23,784 16,004 24,181 (397) ADMINISTRATION PRINTING AND STATIONERY 141 (3) 151 (12) 150 (11) 143 136 154 (11) TELEPHONES 109 (4) 62 46 62 46 108 43 62 46 MOBILE PHONES 70 0 29 43 29 43 72 0 28 44 ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 0 8 0 8 0 8 8 8 0 ADVERTISING - OTHER 75 0 102 (27) 102 (27) 88 93 115 (27) POSTAGES/COURIERS 36 (3) 37 (4) 37 (4) 33 40 39 (6) MEMBERSHIP FEES/SUBSCRIPTIONS 26 23 103 (12) 103 (12) 91 47 103 (12) INSURANCE 260 0 262 (2) 262 (2) 260 262 262 (2) MEDICAL COSTS 21 (14) 41 (35) 41 (35) 6 42 42 (36) LEGAL EXPENSES 18 (16) 42 (38) 42 (38) 4 38 42 (38) HOSPITALITY / CIVIC RECOGNITION 3 0 6 (3) 6 (3) 3 13 6 (3) INTERNET AGENCY FEES 23 0 33 (10) 33 (10) 23 32 33 (10) SECURITY UPLIFT FEES 26 0 19 7 19 7 26 15 19 7 OTHER ADMIN COSTS 4 0 6 (2) 6 (2) 4 4 6 (2) TRAINING 3 0 82 (77) 82 (77) 5 53 67 (62) ADMINISTRATION 823 (17) 984 (127) 983 (126) 874 811 987 (113) 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 1,891 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 0 131 131 131 0 MANAGEMENT AND TECHNOLOGY 0 0 13 (13) 13 (13) 0 87 13 (13) YOUTH EMPLOYMENT TRAINING 0 0 0 0 0 0 0 179 0 0 OTHER LOCAL AUTHORITIES 225 20 29 46 53 22 224 225 217 7 GRANTS TO VOLUNTARY ORGANISATIONS 22 0 20 2 20 2 22 0 20 2 PAYMENTS TO VOLUNTARY ORGANISATIONS 39 0 39 0 39 0 39 0 39 0 PAYMENTS TO OTHER BODIES 10,248 (12) 14,235 18 14,233 20 13,758 7,996 13,737 21 EXTERNAL AUDIT FEES 3 0 3 0 3 0 3 3 3 0 ACTIVITIES PROGRAMME 70 0 70 0 70 0 70 65 70 0 COUNSELLING 5 0 2 3 2 3 5 1 2 3 PRIVATE INDIVIDUALS - GENERAL 607 0 431 0 431 0 431 0 431 0 PAYMENT TO OTHER BODIES 16,573 8 20,196 56 20,218 34 19,906 13,927 19,886 20 PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 135 0 1,183 (644) 1,183 (644) 553 50 1,223 (670) PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 0 315 (13) 315 (13) 302 316 315 (13) PAYMENT TO PRIVATE CONTRACTOR 37,875 (137) 39,210 (175) 39,210 (175) 39,168 34,838 39,680 (512) PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 0 0 4 (4) 4 (4) 0 40 4 (4) PAYMENT TO CONTRACTORS 38,312 (137) 40,712 (836) 40,712 (836) 40,023 35,244 41,222 (1,199) 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 54
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South Lanarkshire Council Period 8 Period 8 Period 10 Period 10 Period 11 Period 11 Revised Period 12 Period 12 Period 12 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) 197 9 199 8 207 15 199 8 FINANCING CHARGES 214 (17) 197 9 199 8 207 16 199 8 TOTAL EXPENDITURE 203,650 711 214,365 2,385 214,299 1,767 215,841 173,235 214,129 1,712 INCOME MILK SUBSIDIES FROM THE E.U. (37) 0 (61) 24 (61) 24 (37) (2) (61) 24 CONTRIBUTIONS FROM DEVELOPENT 0 0 0 0 0 0 0 (35) 0 0 CONTRIBUTIONS FROM OTHER BODIES (13,218) 0 (17,138) 24 (17,036) 22 (17,014) (13,597) (17,036) 22 ERDF GRANT 0 0 0 0 0 0 0 (404) 0 0 SALES - GENERAL (4,682) (120) (6,012) 485 (6,012) 805 (5,207) (5,171) (5,936) 729 SALES - DEPARTMENTS OF THE AUTHORITY (126) 0 (128) 2 (128) 2 (126) (111) (128) 2 FEES AND CHARGES - GENERAL (9,528) (580) (10,134) (23) (10,207) 50 (10,157) (9,045) (10,466) 309 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (6,867) 135 (7,853) 20 (7,853) 20 (7,833) (8,056) (7,801) (32) ELECTIONS - ACCOMMODATION USE 0 0 (4) 4 (4) 4 0 0 (4) 4 RENTAL INCOME (48) 0 (58) 10 (58) 10 (48) (52) (58) 10 FLEET SERVICES (12,784) 30 (12,791) (312) (12,792) (177) (12,969) (11,129) (12,792) (177) OTHER INCOME (1,288) 0 (1,961) (169) (1,923) (77) (2,000) (1,406) (1,923) (77) RECOVERY FROM CAPITAL (1,333) 0 (589) (744) (589) (744) (1,333) (674) (513) (820) RECHARGES - DEPARTMENTS OF THE AUTHORITY (27,534) (176) (24,695) (1,666) (24,695) (1,666) (26,361) (20,141) (24,695) (1,666) TOTAL INCOME (77,445) (711) (81,424) (2,345) (81,358) (1,727) (83,085) (69,823) (81,413) (1,672) NET EXPENDITURE 126,205 0 132,941 40 132,941 40 132,756 103,412 132,716 40 55
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Appendix B South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 21 February 2025 (No.12) 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% 429.629 Total Education Resources 482.934 482.517 0.417 0.09% 429.629 5 57
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Education Resources Variance Analysis 2024/25 (Period 12) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 574k under Teachers Basic / Superannuation / National Insurance - (1,327k) over APT&C Basic / Superannuation / National Insurance - 1,914k under Schools - (1,327k) over Early Years - 1,914k 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 (34k) 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. 58
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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 (3,393k) over Pupil Transport – ASN and Other – (1,024k) over Pupil Transport - Strathclyde Passenger Transport - (2,296k) over Schools - (1,024k) over Schools - (2,296k) 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 431k under Other Local Authorities – (87k) over Schools – (87k) over The overspend is due to an increase in external school placements within other local authorities. 59
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Other Bodies (cont.) Payments to Other Bodies - 980k under Independent School Places – (432k) over Early Years - 980k under Schools – (432k) over This projected underspend is due to less than anticipated core Early Years spend including cross boundary charges to other Local Authorities. This projected overspend reflects the increased cost of placements for pupils with additional support needs in Independent Schools and is due to both an increase in the number of places and the cost of placements. Payment to Contractors 254k under Payment to Private Contractor - 254k under Non schools - 254k 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 240k under Footwear and Clothing Grants - 240k under Schools - 240k under This projected underspend reflects lower than anticipated expenditure on footwear and clothing grants during the financial year, reflecting current demand. 60
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Subjective Head Variance Subjective line Service / amount Explanation Income 2,574k over recovered Fees and Charges - Other Local Authorities - 596k over recovered Early Years Fees - 1,975k over recovered Schools - 596k over recovered Early Years - 1,975k 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. 61
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South Lanarkshire Council Period 8 Period 8 Period 10 Period 10 Period 11 Period 11 Revised Period 12 Period 12 Period 12 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 183,939 (741) 191,037 (888) 191,125 (888) 190,255 167,955 191,143 (888) TEACHERS SUPERANNUATION 42,034 (193) 49,335 (312) 49,326 (312) 49,080 42,916 49,392 (312) TEACHERS NI 19,169 (81) 19,908 (127) 19,904 (127) 19,804 18,701 19,931 (127) APT&C BASIC 69,268 1,309 72,342 1,323 72,344 1,323 73,664 62,488 71,933 1,731 APT&C OVERTIME 0 0 0 0 4 0 5 207 5 0 APT&C SUPERANNUATION 4,496 52 4,715 42 4,716 42 4,756 4,029 4,688 68 APT&C NIC 4,946 89 5,320 70 5,320 70 5,390 5,063 5,275 115 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 (2) 32 (2) 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 1 0 1 2 1 0 OTHER EMPLOYEE COSTS 0 0 71 0 0 0 0 71 0 0 PENSION INCREASES 434 0 447 (13) 447 (13) 434 371 447 (13) PREMATURE RETIRALS 5,041 0 5,272 0 5,272 0 5,272 4,359 5,272 0 EMPLOYEE COSTS 329,327 435 348,447 95 348,459 95 348,659 306,288 348,085 574 PROPERTY COSTS RATES 18,957 0 18,923 34 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 1,336 0 1,336 0 1,336 1,032 1,336 0 SCOTTISH WATER - METERED CHARGES 782 0 806 0 806 0 806 664 806 0 RENT 266 0 316 (38) 316 (38) 278 254 316 (38) SERVICE CHARGE 40 0 40 0 40 0 40 53 40 0 PROPERTY INSURANCE 480 0 505 (21) 505 (21) 484 497 505 (21) SECURITY COSTS 68 0 72 (4) 76 (4) 77 68 81 (4) REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 62 0 69 0 69 0 75 39 75 0 LIFE CYCLE MAINTENANCE 2 0 0 0 0 0 0 2 0 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 45 0 29 0 34 0 34 31 34 0 ADAPTIONS - INTERNAL CONTRACTORS 91 0 113 (37) 139 (37) 70 80 107 (37) ELECTRICITY - CONTRACT 8,691 0 9,765 0 9,765 0 9,765 6,403 9,765 0 ELECTRICITY - NON CONTRACT 0 0 0 0 0 0 0 1 0 0 GAS 4,072 0 4,580 0 4,580 0 4,580 2,932 4,580 0 HEATING OIL 164 0 120 0 120 0 120 97 120 0 SOLID FUEL 170 0 307 0 307 0 307 261 307 0 FIXTURE & FITTINGS 0 0 0 0 0 0 1 1 1 0 JANITOR SERVICE 106 0 108 4 103 4 107 116 103 4 JANITORIAL SUPPLIES 0 0 0 0 3 0 1 0 1 0 CLEANING CONTRACT 754 0 451 0 534 0 537 534 537 0 CLEANING OUTWITH CONTRACT 8 0 3 5 3 5 5 0 0 5 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 626 (205) 650 (203) 659 (203) 453 550 656 (203) HEALTH & HYGIENE MATERIALS 46 0 46 0 46 0 21 21 21 0 AKINDOAK CLEANING 4 0 1 2 1 2 2 1 0 2 REFUSE UPLIFT 17 0 24 (7) 24 (7) 17 23 24 (7) REMOVAL & STORAGE COSTS 1 0 0 0 2 0 0 2 0 0 OTHER PROPERTY COSTS 116 0 30 0 30 0 8 6 8 0 ACCOMMODATION RECHARGE TO USERS 882 0 882 0 882 0 882 0 882 0 PROPERTY COSTS 37,835 (205) 39,176 (265) 39,303 (265) 38,963 32,594 39,228 (265) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 156 0 211 0 212 0 260 260 260 0 COMPUTER EQUIPMENT RENTAL 1 0 0 1 (1) 1 1 0 0 1 I.T. EQUIPMENT MAINT-CONTRACT 2,932 0 2,879 0 2,847 0 2,913 2,765 2,913 0 I.T. ELECTRONIC MESSAGING 6 0 8 2 4 2 17 17 15 2 EQUIPMENT, APPARATUS AND TOOLS 39 0 36 (2) 30 (2) 36 36 38 (2) SMALL TOOLS 1 0 2 0 0 0 2 2 2 0 AIDS FOR CLIENTS 189 (72) 187 (70) 187 (70) 117 138 187 (70) ADAPTATIONS FOR CLIENTS 34 0 37 0 32 0 42 41 42 0 SUPPLIES FOR CLIENTS 6 0 5 0 6 0 7 7 7 0 FURNITURE - OFFICE 5 0 7 0 7 0 11 11 11 0 FURNITURE - GENERAL 61 0 54 0 53 0 44 23 44 0 FURNISHINGS (INCL. CROCKERY & LINEN) 12 0 13 0 14 0 16 16 16 0 MATERIALS 9 0 12 0 12 0 13 13 13 0 MATERIALS, APPARATUS AND EQUIPMENT 1,682 (208) 2,006 (314) 2,049 (314) 2,089 1,437 2,403 (314) PUPIL EQUITY FUNDING 3,719 0 2,641 417 2,338 417 2,013 16 1,596 417 SAC FUNDING 49 0 49 0 49 0 49 0 49 0 LIBRARY/RESOURCE CENTREMATERIALS 73 0 75 0 78 0 80 59 80 0 AUDIO VISUAL 1 0 4 0 4 0 5 5 5 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 18 0 27 0 29 0 31 31 31 0 TV LICENCES - EDUCATION 24 0 24 0 25 0 22 9 22 0 SUPPORTED STUDY 0 0 0 0 0 0 0 1 0 0 FOODSTUFFS - GENERAL 1 0 1 0 1 0 1 1 0 1 PROVISIONS 35 0 125 0 124 0 199 199 199 0 FOOD PURCHASES 21 0 28 0 30 0 37 37 37 0 BEVERAGES 3 0 4 0 4 0 4 4 4 0 SCHOOL MILK 15 0 18 0 20 0 21 22 21 0 NURSERY MILK 102 0 60 0 66 0 76 76 76 0 NURSERY FRUIT/VEG 174 0 100 0 103 0 114 114 114 0 RECHARGE OF DIRECT FOOD COSTS 5 0 7 0 6 0 9 9 9 0 PROTECTIVE CLOTHING & UNIFORMS 24 0 24 0 25 0 38 38 38 0 LAUNDRY COSTS 3 0 3 0 3 0 2 2 2 0 OTHER SUPPLIES AND SERVICES 24 0 28 0 26 0 28 12 28 0 HEALTH AND SAFETY 134 0 85 0 85 0 75 75 75 0 CATERING - CONTRACT 2,709 0 2,809 (71) 2,815 (71) 2,761 2,834 2,832 (71) CATERING - OUTWITH CONTRACT 6 0 4 2 5 2 7 3 5 2 CATERING - EXTERNAL 6 0 8 0 9 0 11 10 11 0 ARTIST FEES / PERFORMING ARTS / ENTERTA 1 0 0 0 0 0 1 0 1 0 DELIVERY CHARGE 4 0 3 0 6 0 7 7 7 0 SUPPLIES AND SERVICES 12,284 (280) 11,584 (35) 11,303 (35) 11,159 8,330 11,193 (34) 62
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South Lanarkshire Council Period 8 Period 8 Period 10 Period 10 Period 11 Period 11 Revised Period 12 Period 12 Period 12 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 5 (1) 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 2,027 0 2,195 (72) 2,198 (72) 2,126 2,081 2,198 (72) HIRE OF EXTERNAL VEHICLES 151 0 141 0 199 0 196 212 196 0 HIRE OF SKIPS 8 0 6 0 8 0 8 12 8 0 EXTERNAL TRANSPORT CONTRACT 8 0 7 0 8 0 8 15 8 0 PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 7,075 0 7,766 (691) 7,767 (691) 7,076 6,058 7,922 (846) PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 10,948 (2,313) 10,884 (2,249) 10,884 (2,249) 8,636 10,941 10,932 (2,296) PUPIL TRANSPORT - OTHER 149 0 346 (178) 346 (178) 177 74 355 (178) TAXI CHARGES - AD HOC 1 0 1 0 1 0 1 1 1 0 TRANSPORT AND PLANT 20,377 (2,313) 21,357 (3,191) 21,422 (3,191) 18,238 19,404 21,631 (3,393) ADMINISTRATION PRINTING AND STATIONERY 435 0 477 7 494 7 555 516 548 7 TELEPHONES 225 0 257 (27) 260 (27) 227 186 254 (27) MOBILE PHONES 8 0 8 0 7 0 7 0 7 0 ADVERTISING - OTHER 11 0 5 6 5 6 11 4 5 6 ADVERTISING - MARKETING 0 0 0 0 0 0 2 0 2 0 POSTAGES/COURIERS 68 0 61 3 58 3 58 32 55 3 MEMBERSHIP FEES/SUBSCRIPTIONS 150 0 205 0 240 0 262 258 262 0 INSURANCE 76 0 76 0 76 0 76 76 76 0 MEDICAL COSTS 25 0 18 (6) 32 (6) 17 27 23 (6) LEGAL EXPENSES 5 (5) 5 (5) 5 (5) 0 6 5 (5) HOSPITALITY / CIVIC RECOGNITION 0 0 0 0 1 0 2 2 2 0 SECURITY UPLIFT FEES 5 0 5 0 7 0 8 8 8 0 OTHER ADMIN COSTS 2 0 2 0 2 0 2 0 2 0 CONFERENCES - MEMBERS (incl associated 5 0 3 0 5 0 3 7 3 0 CONFERENCES - OFFICIALS (incl associated costs) 2 50 1 51 1 51 52 0 1 51 TRAINING 375 0 376 (11) 428 (11) 387 402 398 (11) TRAINING - TEACHERS 1 0 2 0 2 0 2 2 2 0 ADMINISTRATION 1,393 45 1,501 18 1,623 18 1,671 1,526 1,653 18 PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 0 0 32 (32) 32 (32) 0 32 32 (32) OTHER LOCAL AUTHORITIES 1,447 (15) 1,519 (87) 1,519 (87) 1,432 504 1,519 (87) SCOTTISH QUALIFICATIONS AUTHORITY 1,570 0 1,574 (11) 1,574 (11) 1,563 1,578 1,574 (11) PAYMENTS TO VOLUNTARY ORGANISATIONS 16 0 17 0 19 0 25 27 25 0 PAYMENTS TO OTHER BODIES 19,783 800 19,889 980 19,821 980 20,894 19,475 19,914 980 INDEPENDENT SCHOOL PLACES 6,960 (1,493) 4,777 0 4,777 0 4,777 4,211 5,209 (432) CONTRACT SPEECH THERAPY 678 0 678 0 678 0 678 509 678 0 SCHOOL ACTIVITIES 198 0 204 0 209 0 249 207 249 0 RESEARCH GRANTS - EDUCATION 45 0 38 0 39 0 42 45 42 0 PARENT COUNCILS (PREV.SCHOOL BOARDS) 28 0 15 13 15 13 27 22 14 13 P.E. FACILITIES 69 0 55 0 53 0 40 8 40 0 ACTIVITIES PROGRAMME 165 0 209 0 231 0 217 328 217 0 COUNSELLING 1,722 0 1,622 0 1,618 0 1,626 1,137 1,626 0 COPYRIGHT AGREEMENT 154 0 154 0 154 0 137 154 137 0 VAT FREE EXCURSIONS - EDUCATION 21 0 42 0 42 0 1 70 1 0 PRIVATE INDIVIDUALS - GENERAL 13 0 9 0 11 0 11 18 11 0 PAYMENT TO OTHER BODIES 32,869 (708) 30,834 863 30,792 863 31,719 28,325 31,288 431 PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 46,217 255 46,218 255 46,224 255 46,480 38,024 46,226 254 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 5 0 15 0 15 0 15 8 15 0 PAYMENT TO CONTRACTORS 46,222 255 46,233 255 46,239 255 46,495 38,032 46,241 254 TRANSFER PAYMENTS RENT REBATES 400 0 562 0 599 0 683 683 683 0 FOOTWEAR & CLOTHING GRANTS 2,053 220 1,953 250 1,953 250 2,203 1,944 1,963 240 WORK EXPERIENCE 13 0 10 0 10 0 7 (1) 7 0 DIRECT ASSISTANCE TO PERSONS 0 0 1 0 1 0 1 1 1 0 TRANSFER PAYMENTS 2,466 220 2,526 250 2,563 250 2,894 2,627 2,654 240 FINANCING CHARGES LEASING CHARGES - OPERATIONAL 3 0 0 3 0 3 3 0 0 3 I.T. EQUIPMENT LEASING - CONTRACT 404 0 383 15 381 15 375 198 360 15 FINANCING CHARGES 407 0 383 18 381 18 378 198 360 18 TOTAL EXPENDITURE 483,180 (2,551) 502,041 (1,992) 502,085 (1,992) 500,176 437,324 502,333 (2,157) 63
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South Lanarkshire Council Period 8 Period 8 Period 10 Period 10 Period 11 Period 11 Revised Period 12 Period 12 Period 12 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 (12,276) 0 (12,457) 0 (12,495) 0 (12,578) (2,746) (12,578) 0 CONTRIBUTIONS FROM OTHER BODIES (2,314) 0 (2,326) 0 (2,332) 0 (2,332) (1,939) (2,332) 0 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (1,569) 800 (1,366) 596 (1,366) 596 (770) (690) (1,366) 596 PLAYGROUP ACCOMMODATION CHARGE (10) 0 (19) 9 (19) 9 (10) (10) (19) 9 EARLY YEARS FEES (2,186) 1,751 (2,245) 1,810 (2,245) 1,810 (435) (2,172) (2,410) 1,975 RENTAL INCOME (20) 0 (14) (6) (14) (6) (20) (14) (14) (6) OTHER INCOME (24) 0 (45) 0 (45) 0 (45) (39) (45) 0 ACCOMMODATION INCOME FROM USERS (882) 0 (882) 0 (882) 0 (882) 0 (882) 0 INCOME (19,451) 2,551 (19,524) 2,409 (19,568) 2,409 (17,242) (7,695) (19,816) 2,574 NET EXPENDITURE 463,729 0 482,517 417 482,517 417 482,934 429,629 482,517 417 64
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Appendix C South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 21 February 2025 (No.12) 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 2.026 (0.012) (0.60%) 3.092 Finance Services - Transactions 18.702 17.969 0.733 3.92% 15.322 Audit and Compliance Services 0.338 0.300 0.038 11.24% 0.363 Information Technology Services 7.534 7.666 (0.132) (1.75%) 11.627 Communications and Strategy Services 2.710 2.521 0.189 6.97% 2.482 Administration and Licensing Services 4.164 4.012 0.152 3.65% 4.062 Personnel Services 6.325 6.437 (0.112) (1.77%) 6.192 Total Finance and Corporate Resources 41.787 40.931 0.856 2.05% 43.140 5 65
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Finance and Corporate Resources Variance Analysis 2024/25 (Period 12) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 288k under APT&C Basic, Superannuation, NI – 398k under Personnel – (31k) over The projected overspend is due to lower than budgeted turnover during the year. Finance Services (Transactions) – 187k under Communications and Strategy Services – 128k under Admin, Legal and Licensing – 70k under The projected underspend is due to vacant posts within the Services. APT&C Overtime – (110k) over Personnel – (41k) over Finance Services (Transactions) – (47k) over IT Services – (16k) 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. 66
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs 680k under Security Costs – (25k) over Fixture and Fittings – 750k under Finance Services (Transactions) – (25k) over Finance Services (Transactions) – 750k under The projected overspend reflects higher than budgeted costs for security services. 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 (515k) over Computer Equipment Purchase – (402k) over IT Services – (378k) over The projected overspend is due to greater than budgeted IT costs. I.T. Equipment Maintenance. – Contract – (149k) over Finance Services (Transactions) – (24k) 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. 67
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Subjective Head Variance Subjective line Service / amount Explanation Administration 84k under Telephones – 128k under Postages/Couriers – (100k) over Members Allowances – 58k under IT Services – 124k under Finance Services (Transactions) – (92k) over Administration, Legal and Licensing – 58k under The underspend reflects reduced telephony charges in the financial year and is offset by the recovery of income from recharges. The overspend reflects additional postage costs required for service delivery. The underspend is due to reduced superannuation contributions in the financial year. Payments to Other Bodies 145k under Grants to Voluntary Organisations – 106k under Payments to Other Bodies – 43k under Administration, Legal and Licensing – 106k under Personnel - 64k 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. The projected underspend relates to lower than anticipated legal costs in the financial year. 68
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Subjective Head Variance Subjective line Service / amount Explanation Transfer Payments 5,273k under Rent Allowance – 1,791k under Rent Rebates – 3,482k 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 (32k) over IT Equipment Leasing Contract – (32k) over Personnel – (31k) over The projected overspend in Financing Charges is due to higher than budgeted IT leasing charges. Income (5,041k) 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). 69
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Subjective Head Variance Subjective line Service / amount Explanation 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) – (304k) 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. 70
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South Lanarkshire Council Period 8 Period 8 Period 10 Period 10 Period 11 Period 11 Revised Period 12 Period 12 Period 12 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 0 0 APT & C BASIC 27,135 (397) 27,942 (351) 27,720 28 27,749 24,240 27,673 76 APT & C OVERTIME 100 28 214 (86) 219 (91) 128 224 238 (110) APT & C SUPERANNUATION 1,681 154 1,652 394 1,875 187 2,062 1,405 1,742 320 APT & C NIC 2,684 (90) 2,763 (83) 2,753 (42) 2,710 2,459 2,708 2 OTHER EMPLOYEE COSTS (134) 30 222 16 0 16 16 0 0 16 PENSION INCREASES 997 (12) 996 (12) 999 (15) 984 828 1,000 (16) EMPLOYEE COSTS 32,464 (288) 33,790 (123) 33,567 82 33,649 29,157 33,361 288 PROPERTY COSTS RATES 0 0 0 0 10 (10) 0 18 18 (18) RENT 5 0 4 1 4 1 5 26 26 (21) SECURITY COSTS 141 (20) 141 (20) 141 (20) 121 87 146 (25) REPAIRS & MAINTENANCE - EXTERNAL CONTRATOR 0 0 2 (2) 2 (2) 0 0 2 (2) FIXTURE & FITTINGS 1,707 0 2,200 750 2,200 750 2,950 1,280 2,200 750 REMOVAL & STORAGE COSTS 0 0 1 (1) 1 (1) 0 1 1 (1) OTHER PROPERTY COSTS 2,583 0 1,883 0 1,885 (2) 1,883 5 1,886 (3) PROPERTY COSTS 4,436 (20) 4,231 728 4,243 716 4,959 1,417 4,279 680 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 4,464 (203) 4,412 (124) 4,437 (144) 4,269 3,873 4,671 (402) COMPUTER EQUIPMENT MAINTENANCE 2,036 5 2,036 5 2,016 25 2,041 2,011 2,016 25 I.T. EQUIPMENT MAINT - CONTRACT 593 (1) 686 (99) 725 (127) 597 653 746 (149) I.T. ELECTRONIC MESSAGING 25 11 0 36 0 36 36 0 0 36 EQUIPMENT, APPARATUS AND TOOLS 151 0 149 2 149 2 151 120 151 0 SUPPLIES FOR CLIENTS 219 0 241 0 241 0 241 134 241 0 FURNITURE - OFFICE 3 (2) 1 0 2 (1) 1 2 3 (2) MATERIALS 112 0 96 16 96 16 112 63 96 16 MATERIALS, APPARATUS AND EQUIPMENT 3 (1) 3 (1) 3 (1) 2 4 3 (1) PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 3 0 2 0 2 0 2 0 2 0 FOODSTUFFS - GENERAL 28 (4) 17 6 17 6 23 10 17 6 PROTECTIVE CLOTHING & UNIFORMS 1 1 1 1 1 1 2 0 0 2 OTHER SUPPLIES AND SERVICES 111 9 123 (3) 124 (4) 120 89 100 20 HEALTH AND SAFETY 1 (1) 33 (33) 33 (33) 0 57 33 (33) CATERING - OUTWITH CONTRACT 1 5 0 5 0 5 5 (2) 0 5 OUTSOURCED MAIL 174 0 209 (35) 209 (35) 174 130 212 (38) SUPPLIES AND SERVICES 7,925 (181) 8,009 (224) 8,055 (254) 7,776 7,144 8,291 (515) TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 0 1 0 1 0 1 1 1 0 POOL CAR CHARGES - RENTAL 8 7 6 9 6 9 15 1 6 9 POOL CAR CHARGES - FUEL 3 0 1 2 1 2 3 0 1 2 FLEET SERVICE CHARGES 16 0 18 0 18 0 18 8 18 0 EXTERNAL TRANSPORT CONTRACT 0 0 0 0 0 0 0 1 0 0 TRANSPORT AND PLANT 27 7 26 11 26 11 37 11 26 11 ADMINISTRATION PRINTING AND STATIONERY 517 12 516 5 518 3 521 279 519 2 TELEPHONES 1,412 139 1,410 141 1,420 131 1,551 1,400 1,423 128 MOBILE PHONES 246 (71) 191 (17) 190 (16) 174 88 190 (16) ADVERTISING - RECRUITMENT 44 (15) 45 (16) 45 (16) 29 39 35 (6) ADVERTISING - OTHER 123 0 124 (1) 124 (1) 123 119 126 (3) POSTAGES/COURIERS 1,051 (117) 1,022 (102) 1,023 (103) 920 707 1,020 (100) SMS MESSAGING 5 0 8 (3) 7 (2) 5 7 9 (4) MEMBERSHIP FEES/SUBSCRIPTIONS 227 3 227 2 225 4 229 208 223 6 INSURANCE 141 0 141 0 141 0 141 142 141 0 MEDICAL COSTS 350 0 352 (2) 354 (3) 350 267 354 (4) LEGAL EXPENSES 168 0 180 (13) 180 (13) 167 89 184 (17) HOSPITALITY / CIVIC RECOGNITION 31 0 29 2 29 2 31 17 29 2 PAYPOINT AGENCY FEES 70 0 75 (5) 75 (5) 70 65 73 (3) SECURITY UPLIFT FEES 2 0 2 0 2 0 2 2 2 0 OTHER ADMIN COSTS 640 1 683 0 714 0 714 717 714 0 MEMBERS ALLOWANCES 1,846 24 1,783 64 1,786 61 1,847 1,583 1,789 58 CONFERENCES - MEMBERS (incl associated costs) 11 0 11 0 11 0 11 6 11 0 CONFERENCES - OFFICIALS (incl associated costs) 5 0 3 2 3 2 5 1 2 3 TRAINING 762 (1) 803 (42) 788 (27) 760 593 722 38 VOLUNTEERS' EXPENSES 7 0 8 0 8 0 8 7 8 0 INTERNAL SUPPORT SERVICES ALLOCATION 68 0 68 0 68 0 68 0 68 0 ADMINISTRATION 7,726 (25) 7,681 15 7,711 17 7,726 6,336 7,642 84 71
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South Lanarkshire Council Period 8 Period 8 Period 10 Period 10 Period 11 Period 11 Revised Period 12 Period 12 Period 12 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 OTHER LOCAL AUTHORITIES 0 0 0 0 0 0 4 0 4 0 GRANTS TO VOLUNTARY ORGANISATIONS 678 0 572 106 572 106 678 488 572 106 PAYMENTS TO OTHER BODIES 2,698 64 2,722 54 2,732 44 2,777 2,399 2,734 43 EXTERNAL AUDIT FEES 600 0 637 0 637 0 637 542 641 (4) PAYMENT TO OTHER BODIES 3,976 64 3,931 160 3,941 150 4,096 3,429 3,951 145 PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 28 0 35 (7) 35 (7) 28 70 38 (10) PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 243 0 249 (24) 252 (27) 249 274 276 (27) PAYMENT TO CONTRACTORS 271 0 284 (31) 287 (34) 277 344 314 (37) TRANSFER PAYMENTS RENT ALLOWANCE 23,581 0 21,790 1,791 21,790 1,791 23,581 20,145 21,790 1,791 RENT REBATES 42,353 0 38,871 3,482 38,871 3,482 42,353 32,580 38,871 3,482 TRANSFER PAYMENTS 65,934 0 60,661 5,273 60,661 5,273 65,934 52,725 60,661 5,273 FINANCING CHARGES LEASING CHARGES - FINANCE 0 0 0 0 0 0 0 1 0 0 I.T. EQUIPMENT LEASING-CONTRACT 1,237 (26) 1,444 (40) 1,445 (41) 1,405 1,098 1,437 (32) FINANCING CHARGES 1,237 (26) 1,444 (40) 1,445 (41) 1,405 1,099 1,437 (32) TOTAL EXPENDITURE 123,996 (469) 120,057 5,769 119,936 5,920 125,859 101,662 119,962 5,897 INCOME STATUTORY ADDITIONS - COST OF COLLECTION (1,085) 220 (1,110) 245 (1,110) 245 (865) 0 (1,110) 245 RENT REBATES SUBSIDY (37,191) 0 (33,763) (3,428) (33,763) (3,428) (37,191) (31,181) (33,763) (3,428) RENT ALLOWANCE SUBSIDY (23,067) 0 (21,354) (1,713) (21,354) (1,713) (23,067) (17,940) (21,354) (1,713) DWP SUBSIDY (1,170) 0 (1,181) 11 (1,209) 39 (1,170) (1,119) (1,209) 39 DHP (347) 0 (347) 0 (347) 0 (347) (347) (347) 0 CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (150) 1 (150) 0 (150) 0 (150) (120) (150) 0 CONTRIBUTIONS FROM OTHER BODIES (320) 15 (262) (43) (262) (43) (305) (1,587) (262) (43) SALES - DEPARTMENTS OF THE AUTHORITY (14) (6) (15) (5) (15) (5) (20) 0 (15) (5) FEES AND CHARGES - GENERAL (4,774) 420 (4,733) 224 (4,481) (26) (4,508) (3,215) (4,530) 22 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) (197) (221) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,494) 6 (2,525) 37 (2,524) 36 (2,488) (1,804) (2,496) 8 HOME LOANS REPAYMENTS (4) 0 (5) 0 (5) 0 (5) (23) (5) 0 BIRTH REGISTRATION (16) (3) (16) 0 (16) 0 (16) (15) (16) 0 DEATH REGISTRATION (68) (5) (68) 0 (68) 0 (68) (57) (68) 0 MARRIAGE STATUTORY FEES (103) 8 (103) 0 (103) 0 (103) (98) (103) 0 EXTRACT ISSUE (79) (9) (79) 0 (79) 0 (79) (72) (79) 0 MARRIAGES (44) (5) (44) 0 (44) 0 (44) (44) (44) 0 CITIZENSHIP CEREMONIES (15) 4 (15) 0 (15) 0 (15) (16) (18) 3 CIVIL PARTNERSHIPS (1) 1 (1) 0 (1) 0 (1) 0 (1) 0 OTHER INCOME (6,536) (178) (6,446) (241) (6,518) (169) (6,687) (687) (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 (84,421) 469 (79,160) (4,913) (79,007) (5,064) (84,072) (58,522) (79,031) (5,041) NET EXPENDITURE 39,575 0 40,897 856 40,929 856 41,787 43,140 40,931 856 72
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Appendix D South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 21 February 2025 (No.12) 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 8.615 0.567 6.18% 9.844 Property Services 5.909 5.771 0.138 2.34% 9.646 Total Housing and Technical Resources 15.091 14.386 0.705 4.67% 19.490 5 73
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Housing and Technical Resources (excl HRA) Variance Analysis 2024/25 (Period 12) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 2,616k under APT&C Basic / Overtime / Superannuation / National Insurance – 2,384k under Property Services – 2,334k under The variance relates to vacancies which are actively being recruited in line with Service requirements. Manual Basic / Overtime / Superannuation / National Insurance – 231k under Property Services – 254k under The variance relates to the current level of trade operatives and overtime required to meet service demands. Property Costs (1,374k) over Rates – 178k under Property Services – 180k under The variance relates to lower than budgeted rates charges for Council properties mainly within Office Accommodation. Scottish Water Charges – metered charges – (75k) over Property Services – (48k) over The overspend relates to greater than budgeted water charges within Estates. Rent (131k) 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. 74
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Other Accommodation – (345k) over Housing Services – (345k) over The forecast overspend is due to greater than budgeted temporary accommodation rental costs. Bed & Breakfast – (161k) over Housing Services – (161k) over The overspend relates to greater than anticipated demand for the service. Repairs & Maintenance/Life Cycle Maintenance – (366k) over Housing Services - (31k) over Property Services – (335k) 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 – 125k under Housing Services 79k 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 – (154k) over Housing Services – (55k) over This relates to the current market prices for utilities which is higher than budget. 75
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Gas – 63k under Fixture & Fittings – (206k) Refuse Uplift – (240k) over Other Property Costs – 160k under Property Services – (99k) over Property Services – 64k under Housing Services – (206k) over Property Services – (240k) over Housing Services – 226k under Property Services – (66k) 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 overspend relates to increased refuse uplift costs including skip hire which is offset by an increase in income. 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. 76
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Subjective Head Variance Subjective line Service / amount Explanation Supplies & Services 1,747k under Computer Equipment – Purchase and Maintenance/IT Equipment Maintenance and Electronic Messaging – (34k) over Property Services – (54k) over The overspend is due to greater than forecast expenditure on IT system costs within Building Services. Adaptations for Clients – 344k under Property Services – 344k under The forecast underspend is due to lower than budgeted Social Work adaptation requests. Materials/Stock & Store Issues – 1,411k under Property Services – 1,411k 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 296k 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 – 79k under Property Services – 78k 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 – 60k under Property Services – 60k under The forecast underspend related to lower than budgeted vehicle leasing charges within Building Services Contracts team. 77
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Subjective Head Variance Subjective line Service / amount Explanation Transport & Plant (cont.) 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. Payment to Other Bodies (298k) over Supporting People – 76k under Housing Services – 76k under The underspend relates to lower than budgeted expenditure to support RSLs. Assistance to Homeowners – (348k) over Property Services – (348k) over This variance reflects the timing of spend on grants to owners to date. Payment to Contractors (6,054k) over Payment to Local Authority Contractors/ Payment to Private Contractors – (5,102) over Housing Services – 123k under The underspend relates to commissioned services in the Homelessness budget where expenditure varies according to service requirements. Property Services – (5,225k) 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 Contractors (cont.) Payment to External Consultants – (952k) over Property Services – (952k) over This overspend reflects the requirement to purchase external professional services within the Projects team, to meet current service demands. 78
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Subjective Head Variance Subjective line Service / amount Explanation Income 3,793k over recovered Contributions from Other Bodies – 135k over recovered Housing Services – 135k over recovered The over recovery mainly relates to external funding to cover employee costs within Homelessness. Rental Income – 140k over recovered Property Services – 140k over recovered This mainly relates to building services income streams which are variable each financial year due to the demand for repair requests. House Rents – 622k over recovered Housing Services – 622k over recovered The over recovery relates to more house rent income than budgeted within the Homelessness service. Other Income – (132k) under recovered Property Services – (132k) 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 – 3,007k over recovered Property Services – 3,007k 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. 79
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South Lanarkshire Council Period 8 Period 8 Period 10 Period 10 Period 11 Period 11 Revised Period 12 Period 12 Period 12 Housing & Technical Resources Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) EMPLOYEE COSTS APT & C BASIC 15,023 2,074 16,152 1,548 15,893 1,811 17,605 13,768 15,691 1,914 APT & C OVERTIME 92 110 187 15 147 55 202 112 121 81 APT & C SUPERANNUATION 1,603 (431) 1,025 189 1,021 191 1,205 874 1,003 202 APT & C NIC 1,544 218 1,623 223 1,644 199 1,836 1,417 1,649 187 MANUAL BASIC 20,060 (9) 20,704 87 20,201 590 20,791 17,862 20,082 709 MANUAL OVERTIME 590 (2) 561 (73) 1,348 (860) 488 992 1,081 (593) MANUAL SUPERANNUATION 1,235 65 1,344 4 1,339 9 1,348 1,147 1,303 45 MANUAL NIC 2,122 (97) 2,093 32 2,156 (31) 2,125 1,919 2,055 70 OTHER EMPLOYEE COSTS 494 (5) 819 (103) (10) (3) (13) (49) (10) (3) PENSION INCREASES 628 (26) 570 (195) 594 (1) 593 546 602 (9) ADDITIONAL PENSION COSTS 0 13 0 13 0 13 13 0 0 13 EMPLOYEE COSTS 43,391 1,910 45,078 1,740 44,333 1,973 46,193 38,588 43,577 2,616 PROPERTY COSTS RATES 2,223 159 2,214 172 2,201 186 2,387 2,167 2,209 178 SCOTTISH WATER - UNMETERED CHARGES 26 (14) 20 (8) 26 (14) 12 20 26 (14) SCOTTISH WATER - METERED CHARGES 287 (46) 326 (85) 302 (61) 241 255 302 (61) RENT 1,864 (131) 1,853 (120) 1,906 (173) 1,790 1,914 1,921 (131) SERVICE CHARGE 750 (311) 600 (161) 601 (162) 439 511 601 (162) FACTORING CHARGES 9 0 0 9 0 9 9 0 0 9 OTHER ACCOMMODATION COSTS 2,550 124 2,764 (90) 2,764 (90) 2,674 3,018 3,019 (345) BED AND BREAKFAST 175 (148) 181 (154) 181 (154) 27 83 188 (161) PROPERTY INSURANCE 397 (11) 436 (50) 436 (50) 386 484 449 (63) SECURITY COSTS 334 (70) 344 (49) 314 (19) 295 192 343 (48) GROUND MAINTENANCE 52 0 52 0 54 (2) 52 53 54 (2) GROUNDS MAINTENANCE ADDITIONAL WORKS 10 0 5 5 5 5 10 7 5 5 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 3,162 (49) 3,476 (69) 3,588 (181) 3,357 2,746 2,869 488 REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 0 0 0 0 0 0 0 0 0 0 LIFE CYCLE MAINTENANCE 755 (1) 455 299 308 446 754 895 732 22 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 356 39 1,034 (661) 998 (625) 366 1,494 1,242 (876) ADAPTIONS - INTERNAL CONTRACTORS 0 0 14 (14) 14 (14) 0 49 14 (14) HOUSING - RENT FREE ACCOMMODATION 0 0 16 (16) 15 (15) 0 12 15 (15) GAS MAINTENANCE COSTS 0 0 0 0 0 0 0 6 0 0 HOUSING - RENT W/O UNLET PERIODS 786 25 811 0 826 (15) 811 753 843 (32) HOUSING - RENT W/O BAD PERIODS 580 148 578 150 571 157 728 2,376 571 157 ASBESTOS 0 0 0 0 0 0 0 413 0 0 ELECTRICITY - CONTRACT 1,557 (100) 1,678 (221) 1,749 (292) 1,525 1,479 1,687 (162) ELECTRICITY - NON CONTRACT 31 (2) 22 5 24 3 27 26 19 8 GAS 576 0 459 117 512 64 580 569 517 63 HEATING OIL 12 0 12 0 12 0 12 11 12 0 FIXTURE & FITTINGS 1,300 (131) 1,617 (448) 1,587 (418) 1,134 1,592 1,340 (206) JANITOR SERVICE 152 12 152 12 152 12 164 152 152 12 CLEANING CONTRACT 407 0 404 3 386 21 407 399 404 3 CLEANING OUTWITH CONTRACT 0 0 0 0 0 0 0 9 0 0 CLEANING MATERIALS 10 0 4 6 4 6 10 4 4 6 HEALTH & HYGIENE MATERIALS 0 0 2 (2) 2 (2) 0 4 2 (2) WINDOW CLEANING 2 0 2 0 2 0 2 1 2 0 PEST CONTROL 6 0 5 1 6 0 6 1 2 4 REFUSE UPLIFT 405 0 403 2 614 (209) 405 28 645 (240) REMOVAL & STORAGE COSTS 47 1 128 (4) 57 (8) 55 30 17 38 OTHER PROPERTY COSTS 598 (42) 684 89 714 134 848 589 688 160 OFFICE ACCOM-FACILITIES MANAGEMENT 1,066 47 985 128 985 128 1,113 1,089 1,088 25 ACCOMMODATION RECHARGE TO USERS 51 (18) 51 (18) 51 (18) 33 47 51 (18) PROPERTY COSTS 20,536 (519) 21,787 (1,172) 21,967 (1,351) 20,659 23,485 22,033 (1,374) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 439 9 169 279 390 58 448 154 490 (42) COMPUTER EQUIPMENT MAINTENANCE 6 0 0 6 0 6 6 0 0 6 I.T. EQUIPMENT MAINT-CONTRACT 209 0 33 176 184 25 209 17 207 2 I.T. ELECTRONIC MESSAGING 0 0 0 43 41 2 43 1 43 0 EQUIPMENT, APPARATUS AND TOOLS 45 0 0 2 0 2 2 30 0 2 ADAPTATIONS FOR CLIENTS 500 0 323 177 265 235 500 266 156 344 FURNITURE - OFFICE 1 (1) 1 (1) 1 (1) 0 103 1 (1) FURNITURE - GENERAL 0 0 0 0 0 0 0 1 0 0 MATERIALS 10,336 1,748 11,032 1,041 9,889 2,184 12,073 3,484 10,662 1,411 STOCK/STORE ISSUES 0 0 0 0 0 0 0 1,225 0 0 AUDIO VISUAL 10 0 0 10 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 FOOD PURCHASES 0 0 0 0 0 0 0 1 0 0 BEVERAGES 1 0 0 1 0 1 1 1 0 1 PROTECTIVE CLOTHING & UNIFORMS 45 (1) 4 40 41 3 44 23 45 (1) OTHER SUPPLIES AND SERVICES 191 (11) 147 33 60 26 88 67 75 13 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 4 (4) 2 (2) 2 (2) 0 24 2 (2) BULK BUYING DISCOUNT 0 0 0 0 0 0 0 (2) 0 0 SUPPLIES AND SERVICES 11,789 1,744 11,713 1,809 10,875 2,553 13,430 5,405 11,683 1,747 80
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South Lanarkshire Council Period 8 Period 8 Period 10 Period 10 Period 11 Period 11 Revised Period 12 Period 12 Period 12 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 0 187 (80) 107 139 187 (80) PURCHASE OF PLANT 212 (87) 206 (82) 17 0 16 66 16 0 FLEET SERVICES - FUEL 1 0 1 0 2 (1) 2 7 2 0 POOL CAR RECHARGE - RENTAL CHARGE 53 45 49 49 37 61 98 23 38 60 POOL CAR RECHARGE - FUEL 11 15 9 17 7 19 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 1 0 1 2 1 0 FLEET SERVICE CHARGES VEHICLE MAINTENANCE 331 0 331 0 332 (1) 335 676 332 3 FLEET SERVICE CHARGES UNSCHEDULED LABOUR 1 0 1 0 0 0 0 0 0 0 FLEET SERVICE CHARGES PLANT MAINTENANCE 7 0 7 0 7 0 7 8 7 0 FLEET SERVICE CHARGES ASSET MODIFICATIONS 15 0 15 0 19 0 19 24 19 0 FLEET SERVICE CHARGES LEASING 1,397 5 1,333 69 1,314 84 1,393 711 1,333 60 FLEET SERVICE CHARGES HIRED VEHICLES 205 0 205 0 203 2 205 207 205 0 FLEET SERVICE CHARGES CONTRACT HIRE 48 0 24 24 26 22 48 41 23 25 FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 117 0 117 0 117 1 118 175 117 1 FLEET SERVICE CHARGES FUEL 840 2 841 1 837 4 841 671 836 5 HIRE OF EXTERNAL PLANT 256 1 257 0 244 0 244 69 244 0 HIRE OF SCAFOLDING 1,077 0 729 381 902 208 1,110 1,054 902 208 HIRE OF SKIPS 33 0 0 0 0 0 0 55 0 0 EXTERNAL TRANSPORT CONTRACT 0 0 0 0 0 0 0 5 0 0 TAXI CHARGES - CONTRACTED 42 (1) 42 (1) 30 11 22 26 28 (6) TRANSPORT AND PLANT 4,698 (20) 4,219 458 4,346 331 4,657 4,079 4,361 296 ADMINISTRATION PRINTING AND STATIONERY 80 (4) 83 (7) 80 (4) 76 74 78 (2) TELEPHONES 93 1 89 5 91 2 93 44 87 6 MOBILE PHONES 40 0 35 5 35 5 40 3 30 10 ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 0 7 0 7 0 7 7 4 0 7 ADVERTISING - OTHER 6 0 3 3 4 3 7 3 4 3 POSTAGES/COURIERS 38 (17) 22 (1) 21 (1) 20 27 18 2 MEMBERSHIP FEES/SUBSCRIPTIONS 12 0 13 (1) 117 (105) 12 321 9 3 INSURANCE 223 (7) 236 (20) 248 (32) 216 111 248 (32) MEDICAL COSTS 17 (1) 17 (1) 18 (1) 16 40 17 (1) LEGAL EXPENSES 11 (3) 19 (11) 15 (7) 11 14 17 (6) PETTY OUTLAYS 12 0 12 0 12 0 12 11 12 0 HOSPITALITY / CIVIC RECOGNITION 2 0 2 0 2 0 2 (4) 2 0 BANK CHARGES 0 0 0 0 0 0 0 4 0 0 PAYPOINT AGENCY FEES 0 0 0 0 1 0 1 4 1 0 OTHER ADMIN COSTS 8 0 6 2 5 2 7 0 6 1 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 3,748 (24) 3,743 (19) 3,855 (131) 3,726 657 3,735 (9) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,019 0 2,019 0 2,039 (91) 2,021 255 2,020 1 OTHER LOCAL AUTHORITIES 0 0 0 0 0 0 0 222 0 0 PAYMENTS TO OTHER BODIES 949 (44) 867 38 1,449 (33) 1,416 1,102 1,443 (27) SUPPORTING PEOPLE INTERNAL PROVIDER 1,211 (82) 1,211 (82) 1,211 (82) 1,129 1,119 1,211 (82) SUPPORTING PEOPLE EXTERNAL PROVIDER 624 158 624 158 624 158 782 542 624 158 HOUSING ADMINISTRATION 885 0 885 0 885 0 885 (69) 885 0 COSLA 0 0 0 0 0 0 0 (1) 0 0 ASSISTANCE TO HOME OWNERS 1,263 (172) 1,264 (173) 1,321 (230) 1,091 895 1,439 (348) PRIVATE INDIVIDUALS - GENERAL 192 (24) 180 (12) 161 7 153 154 153 0 PAYMENT TO OTHER BODIES 7,143 (164) 7,050 (71) 7,690 (271) 7,477 4,219 7,775 (298) 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 14,553 (4,778) 14,200 (4,425) 9,775 11,262 15,000 (5,225) PAYMENT TO PRIVATE CONTRACTOR 15,555 (3,485) 2,172 123 2,172 123 2,295 3,123 2,172 123 PAYMENT TO EXTERNAL CONSULTANTS 253 53 625 (319) 1,133 (827) 306 1,031 1,258 (952) PAYMENT TO CONTRACTORS 15,808 (3,432) 17,350 (4,974) 17,505 (5,129) 12,376 15,438 18,430 (6,054) FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 164 (10) 135 19 170 (16) 154 22 166 (12) INTEREST ON REVENUE BALANCES 2 0 2 0 2 0 2 0 2 0 FINANCING CHARGES 166 (10) 137 19 172 (16) 156 22 168 (12) 81
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South Lanarkshire Council Period 8 Period 8 Period 10 Period 10 Period 11 Period 11 Revised Period 12 Period 12 Period 12 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 107,279 (515) 111,077 (2,210) 110,743 (2,041) 108,674 91,893 111,762 (3,088) INCOME CONTRIBUTIONS FROM OTHER BODIES (2,409) 24 (2,562) 177 (2,334) 114 (2,199) (1,653) (2,334) 135 SALES - DEPARTMENTS OF THE AUTHORITY (460) 0 (431) (29) (432) (28) (460) 0 (432) (28) FEES AND CHARGES - GENERAL (703) 122 (538) (43) (542) (39) (581) (299) (632) 51 FEES AND CHARGES - DEPARTMENTS OF THE A (46) (2) (46) (2) (46) (2) (48) 0 (46) (2) RENTAL INCOME (3,927) (200) (4,267) 140 (4,267) 140 (4,127) (3,563) (4,267) 140 HOUSE RENTS (5,993) (214) (6,911) 704 (6,912) 705 (6,207) (5,748) (6,829) 622 INSURANCE RECOVERIES 0 0 0 0 0 0 0 1 0 0 OTHER INCOME (2,787) 40 (2,628) (126) (2,654) (100) (2,747) (2,028) (2,615) (132) REALLOCATION OF CENTRAL SUPPORT COSTS (876) 0 (876) 0 (1,219) 0 (1,219) 0 (1,219) 0 REALLOCATION OF SUPPORT COSTS (1,629) 0 (1,629) 0 (1,303) 6 (1,297) 0 (1,297) 0 RECOVERY FROM CAPITAL (21,582) (9,840) (15,623) (16,476) (22,000) (10,088) (32,088) (18,515) (23,021) (9,067) RECHARGES - DEPARTMENTS OF AUTHORITY (52,477) 10,585 (61,180) 18,570 (54,648) 12,038 (42,610) (41,586) (54,684) 12,074 MANUAL RECHARGES - DEPARTMENTS OF AUTHORITY 0 0 0 0 0 0 0 988 0 0 INCOME (92,889) 515 (96,691) 2,915 (96,357) 2,746 (93,583) (72,403) (97,376) 3,793 NET EXPENDITURE 14,390 0 14,386 705 14,386 705 15,091 19,490 14,386 705 82
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Appendix E Housing and Technical Resources - HRA Variance Analysis 2024/25 (Period 12) Subjective Head Variance Subjective Line Service / Amount Explanation Employee Costs (128k) over APT&C Basic / Overtime / Superannuation / National Insurance – (128k) 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 83
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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. 84
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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 (249k) 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. 85
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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 – (1,518k) 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. 86
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South Lanarkshire Council Period 8 Period 8 Period 10 Period 10 Period 11 Period 11 Revised Period 12 Period 12 Period 12 Housing Revenue Account Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) EMPLOYEE COSTS APT & C BASIC 12,104 (475) 12,188 (33) 12,328 (173) 12,155 10,838 12,344 (189) APT & C OVERTIME 25 53 49 29 47 31 78 49 62 16 APT & C SUPERANNUATION 770 (48) 764 (8) 774 (18) 756 680 774 (18) APT & C NIC 1,053 89 1,136 79 1,149 66 1,215 1,011 1,152 63 PENSION INCREASES 211 0 237 (26) 211 0 211 193 211 0 EMPLOYEE COSTS 14,163 (381) 14,374 41 14,509 (94) 14,415 12,771 14,543 (128) PROPERTY COSTS RATES 117 (45) 49 23 49 23 72 49 49 23 SCOTTISH WATER - UNMETERED CHARGES 4 0 4 0 4 0 4 0 4 0 SCOTTISH WATER - METERED CHARGES 8 0 19 (11) 19 (11) 8 14 19 (11) RENT 6 0 6 0 6 0 6 0 6 0 SERVICE CHARGE 94 0 117 (23) 117 (23) 94 1 117 (23) FACTORING CHARGES 0 0 1 (1) 1 (1) 0 0 1 (1) OTHER ACCOMMODATION COSTS 11 0 1 10 1 10 11 1 1 10 PROPERTY INSURANCE 2,160 0 2,160 0 2,160 0 2,160 2,009 2,160 0 SECURITY COSTS 55 0 3 52 3 52 55 4 3 52 GROUND MAINTENANCE 4,465 0 4,023 442 4,023 442 4,465 3,892 4,023 442 GROUNDS MAINTENANCE ADDITIONAL WORKS 0 0 0 0 0 0 0 10 0 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 44,461 (964) 44,674 (1,177) 44,674 (1,177) 43,497 36,247 44,674 (1,177) LIFE CYCLE MAINTENANCE 0 0 56 (56) 56 (56) 0 145 56 (56) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 877 0 843 34 843 34 877 780 843 34 HOUSING - RENT FREE ACCOMMODATION 266 0 212 54 212 54 266 174 212 54 HOUSING - RENT W/O UNLET PERIODS 2,753 (165) 2,839 (251) 2,839 (251) 2,588 2,417 2,839 (251) HOUSING - RENT W/O BAD PERIODS 2,134 1,609 1,978 1,765 1,978 1,765 3,743 590 1,978 1,765 ASBESTOS 139 0 98 41 98 41 139 79 98 41 GAS SOUNDNESS TESTING 0 0 4 (4) 4 (4) 0 3 4 (4) ELECTRICITY - CONTRACT 1,341 17 1,570 (212) 1,570 (212) 1,358 803 1,570 (212) ELECTRICITY - NON CONTRACT 0 0 0 0 0 0 0 20 0 0 GAS 436 0 496 (60) 496 (60) 436 415 496 (60) HEATING OIL 54 0 54 0 54 0 54 10 54 0 SOLID FUEL 4 0 8 (4) 8 (4) 4 7 8 (4) FIXTURE & FITTINGS 58 0 184 (126) 184 (126) 58 230 184 (126) JANITOR SERVICE 93 0 30 63 30 63 93 30 30 63 CLEANING CONTRACT 468 0 493 (25) 493 (25) 468 493 493 (25) CLEANING MATERIALS 60 0 19 41 19 41 60 26 19 41 WINDOW CLEANING 16 0 41 (25) 41 (25) 16 35 41 (25) PEST CONTROL 122 0 197 (75) 197 (75) 122 148 197 (75) REFUSE UPLIFT 0 0 35 (35) 35 (35) 0 33 35 (35) REMOVAL & STORAGE COSTS 14 0 26 (12) 26 (12) 14 22 26 (12) OTHER PROPERTY COSTS 35 0 18 17 18 17 35 17 18 17 PROPERTY COSTS 60,251 452 60,258 445 60,258 445 60,703 48,705 60,258 445 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 1,365 0 1,366 (1) 1,365 0 1,365 238 1,365 0 I.T. EQUIPMENT MAINT-CONTRACT 74 0 88 (14) 90 (16) 74 88 90 (16) EQUIPMENT, APPARATUS AND TOOLS 13 0 18 (5) 28 (15) 13 29 29 (16) AIDS FOR CLIENTS 0 0 0 0 0 0 0 1 0 0 ADAPTATIONS FOR CLIENTS 0 0 0 0 0 0 0 81 0 0 FURNITURE - OFFICE 10 0 1 9 2 8 10 1 2 8 MATERIALS 0 0 28 (28) 0 0 0 67 0 0 MATERIALS, APPARATUS AND EQUIPMENT 0 0 7 (7) 0 0 0 5 0 0 PROVISIONS 2 0 8 (6) 8 (6) 2 6 8 (6) BEVERAGES 4 0 1 3 4 0 4 0 4 0 PROTECTIVE CLOTHING & UNIFORMS 12 0 5 7 5 7 12 4 5 7 LAUNDRY COSTS 16 0 0 16 16 0 16 0 16 0 OTHER SUPPLIES AND SERVICES 32 0 15 17 18 14 32 10 18 14 HEALTH AND SAFETY 15 0 15 0 15 0 15 0 15 0 OUTSOURCED MAIL 0 0 0 0 0 0 0 3 0 0 BULK BUYING DISCOUNT 0 0 1 (1) 0 0 0 0 0 0 SUPPLIES AND SERVICES 1,543 0 1,553 (10) 1,552 (9) 1,543 534 1,553 (10) TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 0 0 0 0 0 0 28 0 0 POOL CAR RECHARGE - RENTAL CHARGE 26 0 4 22 4 22 26 4 4 22 POOL CAR RECHARGE - FUEL 6 0 4 2 4 2 6 0 4 2 POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 1 0 1 0 1 1 1 0 OTHER TRANSPORT COSTS 0 0 12 (12) (12) 12 0 8 (12) 12 FLEET SERVICE CHARGES 115 20 0 135 121 14 135 84 121 14 FLEET SERVICE CHARGES VEHICLE MAINTENANCE 23 0 102 (79) 39 (16) 23 35 38 (15) STORAGE 4 0 4 0 4 0 4 0 4 0 TRANSPORT AND PLANT 175 20 127 68 161 34 195 160 160 35 87
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South Lanarkshire Council Period 8 Period 8 Period 10 Period 10 Period 11 Period 11 Revised Period 12 Period 12 Period 12 Housing Revenue Account Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) ADMINISTRATION PRINTING AND STATIONERY 79 0 59 20 59 20 79 54 59 20 BULK PRINTING 68 0 68 0 68 0 68 45 68 0 TELEPHONES 95 0 88 7 88 7 95 74 88 7 MOBILE PHONES 34 0 7 27 7 27 34 7 7 27 ADVERTISING - OTHER 12 0 12 0 12 0 12 0 12 0 POSTAGES/COURIERS 171 0 101 70 101 70 171 95 101 70 SMS MESSAGING 0 0 8 (8) 8 (8) 0 17 8 (8) MEMBERSHIP FEES/SUBSCRIPTIONS 38 0 4 34 4 34 38 3 4 34 MEDICAL COSTS 25 0 9 16 9 16 25 14 9 16 LEGAL EXPENSES 6 0 25 (19) 25 (19) 6 26 25 (19) PETTY OUTLAYS 4 0 4 0 4 0 4 1 4 0 HOSPITALITY / CIVIC RECOGNITION 0 0 0 0 0 0 0 1 0 0 GIRO BANK AGENCY FEES 4 0 4 0 4 0 4 0 4 0 PAYPOINT AGENCY FEES 13 0 40 (27) 40 (27) 13 34 40 (27) INTERNET AGENCY FEES 3 0 3 0 3 0 3 0 3 0 OTHER ADMIN COSTS 15 0 12 3 12 3 15 12 12 3 CONFERENCES - OFFICIALS 7 0 5 2 5 2 7 1 5 2 INTERNAL SUPPORT SERVICES ALLOCATION 5,020 0 5,020 0 5,020 0 5,020 0 5,020 0 ADMINISTRATION 5,594 0 5,469 125 5,469 125 5,594 384 5,469 125 PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,909 0 2,759 0 2,909 0 2,909 1,804 2,909 0 GRANTS TO VOLUNTARY ORGANISATIONS 3 0 0 3 0 3 3 0 0 3 PAYMENTS TO VOLUNTARY ORGANISATIONS 10 21 31 0 31 0 31 3 31 0 PAYMENTS TO OTHER BODIES 10 22 414 (382) 414 (382) 32 707 414 (382) PRIVATE INDIVIDUALS - GENERAL 0 0 150 0 0 0 0 17 0 0 PAYMENT TO OTHER BODIES 2,932 43 3,354 (379) 3,354 (379) 2,975 2,531 3,354 (379) PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES 0 0 0 0 0 0 0 3 0 0 PAYMENT TO LOCAL AUTHORITY CONTRACTOR 0 0 0 0 0 0 0 241 0 0 PAYMENT TO PRIVATE CONTRACTOR 80 0 80 0 80 0 80 51 80 0 PAYMENT TO EXTERNAL CONSULTANTS 20 0 20 0 20 0 20 151 20 0 PAYMENT TO CONTRACTORS 100 0 100 0 100 0 100 446 100 0 FINANCING CHARGES INTEREST-DEBT CHARGES 10,143 585 10,728 0 10,728 0 10,728 0 10,728 0 I.T. EQUIPMENT LEASING-CONTRACT 67 0 65 2 67 0 67 5 67 0 CFCR 33,506 0 33,506 0 33,506 0 33,506 0 33,506 0 INTEREST ON REVENUE BALANCES (1,713) 146 (1,728) 161 (1,728) 161 (1,567) 0 (1,728) 161 FINANCING CHARGES 42,003 731 42,571 163 42,573 161 42,734 33 42,573 161 TOTAL EXPENDITURE 126,761 865 127,806 453 127,976 283 128,259 65,564 128,010 249 INCOME SALES - DEPARTMENTS OF THE AUTHORITY (885) 0 (1,127) 242 (1,127) 242 (885) 69 (1,127) 242 FEES AND CHARGES - GENERAL (4,652) (95) (5,062) 315 (5,062) 315 (4,747) (4,280) (5,062) 315 RENTAL INCOME (461) 0 (460) (1) (461) 0 (461) 8 (461) 0 HOUSE RENTS (111,753) (48) (113,179) 1,378 (113,179) 1,378 (111,801) (94,341) (113,179) 1,378 LOCK UP RENTS (2,798) (4) (2,794) (8) (2,794) (8) (2,802) (2,767) (2,794) (8) INSURANCE RECOVERIES 316 (566) 315 (565) 315 (565) (250) 962 315 (565) OTHER INCOME (1,734) 0 (1,641) (93) (1,641) (93) (1,734) (1,549) (1,641) (93) REALLOCATION OF SUPPORT COSTS (717) 0 (717) 0 (717) 0 (717) 0 (717) 0 YEAR END T/FER TO BALANCE SHEET (4,077) (152) (3,141) (1,721) (3,310) (1,552) (4,862) 0 (3,344) (1,518) INCOME (126,761) (865) (127,806) (453) (127,976) (283) (128,259) (101,898) (128,010) (249) NET EXPENDITURE 0 0 0 0 0 0 0 (36,334) 0 0 88
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Appendix F South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 21 February 2025 (No.12) 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% 4.971 Children and Families 49.098 48.768 0.330 0.67% 42.104 Adults and Older People 181.164 180.814 0.350 0.19% 148.577 Justice and Substance Misuse 0.839 0.424 0.415 49.46% 0.672 Total Social Work Resources 237.168 235.979 1.189 0.50% 196.324 5 89
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Social Work Resources Variance Analysis 2024/25 (Period 12) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 2,352k under Admin & Clerical Staff – 539k under Managerial Support Specialist Staff - (1,263k) over Performance and Support – 193k under Adult and Older People – 225k under Justice – 64k under Performance and Support – (161k) over Children and Families – 301k 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. 90
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Basic Grade Social Workers – 2,123k under Instructors – 365k under Care Staff – (473k) over Adult and Older People – (1,707k) over Justice – 232k under Children and Families - 644k under Adult and Older People – 1,422k under Justice – 82k under Adult and Older People – 318k 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. 91
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Home Carers – 979k under Other Employee Costs – 90k under Adult and Older People – (399k) over Adult and Older People – 970k 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 non-recurring underspend due to investment monies only being required in part in 24/25. Property Costs 114k under Rates – (105k) over Gas – 385k under Adult and Older People – (282k) 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 (114k) over Aids for Clients – (150k) over Supplies for Clients – 103k under Adult and Older People – (150k) over Children & Family – 81k under This overspend is due to an increase in substantial assessments being actioned. This is a demand led budget and primarily relates to the Family Hubs and is dependent on the people who present at the hubs and the courses organised each year. This will offset the overspend in Section Payments. 92
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) Protective Clothing & Uniforms – 53k under Adult and Older People – 69k under This underspend reflects reduced level of Homecare uniform orders, in addition to budget for A2D Sims and broken devices not required. Transport and Plant (561k) over Pool Car Recharge – Rental Charges – (103k) over Fleet Service Charges - (451k) over Children and Families – (126k) over Performance and Support – 76k under Adult and Older People – (483k) 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 (286k) over Mobile Phones – (138k) over Legal Expenses – (69k) over Adult and Older People – (146k) over Adult and Older People – (69k) over The overspend relates to additional one-off costs required for the replacement of mobiles devices. The overspend is a result of the level of legal costs, mainly in relation to Adults with Incapacity and guardianship orders. 93
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies 426k under Payments to Other Bodies – 259k under Private Individuals – General – 124k under Social Work - Foster Parents – (125k) over Social Work - Adoption Allowance – Default – (228k) over Direct Payments – 369k 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 – 369k under This underspend is planned as part of the budget recovery plan within Children and Family. There has been a reduction in the number of supported carers and the service has a planned recruitment drive to attract new carers. The overspend is attributable to the requirement to purchase external foster placements. This overspend relates to the number of adoptive carers being paid an ongoing adoption allowance. The scheme is currently being reviewed. The underspend reflects current demand of Direct Payments. Payment to Contractors 467k under Payment to Private Contractor – 116k under Children and Families – (77k) over Adult and Older People – 194k under This a temporary overspend to be offset against the care element line below. The non-recurring underspend relates to unused Mental Health recommission monies. 94
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Vol Orgs – Care Element – 1,140k under Secure Accommodation – (463k) over Home Support – (233k) over Groupwork/Social Support – (91k) over Children and Families – 789k under Adult and Older People – 351k under Children and Families – (463k) over Adult and Older People – (233k) over Adult and Older People – (91k) over 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 underspend relates to Care Homes based on current commitments. 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 (1,267k) over Direct Assistance to Persons – (1,176k) over Section Payments – (91k) 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. 95
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* The underlined variances represent new variances since the last report. Subjective Head Variance Subjective line Service / amount Explanation Income 68k over recovered Contributions From Other Bodies - Default – 299k over recovered Fees and Charges – General – (144k) under recovered Children and Families – 299k over recovered Adult and Older People – (184k) under recovered This over recovery is due to the level of Unaccompanied Asylum- Seeking Children (UASC) income being received for children seeking asylum. This under recovery relates to service user contributions which are based on financial assessments 96
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South Lanarkshire Council Period 8 Period 8 Period 10 Period 10 Period 11 Period 11 Revised Period 12 Period 12 Period 12 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 5,194 680 5,405 749 5,401 765 6,166 4,721 5,410 756 ADMIN & CLERICAL STAFF - APT&C OVERTIME 184 (184) 226 (226) 229 (229) 0 168 248 (248) ADMIN & CLERICAL STAFF - APT&C SUPERANNUATION 381 6 362 42 333 73 405 301 345 60 ADMIN & CLERICAL STAFF - APT&C NIC 457 (22) 483 (27) 463 (6) 457 401 486 (29) MANAGERIAL SUPPORT SPECIALIST STAFF BASIC 24,939 (964) 25,684 (520) 25,687 (572) 25,171 22,461 25,621 (450) MANAGERIAL SUPPORT SPECIALIST STAFF OVERTIME 637 (591) 786 (740) 774 (728) 46 598 795 (749) MANAGERIAL SUPPORT SPECIALIST STAFF SUPERANNUATION 1,481 147 1,609 73 1,606 97 1,682 1,399 1,604 78 MANAGERIAL SUPPORT SPECIALIST STAFF NIC 2,646 (97) 2,687 (54) 2,772 (100) 2,638 2,467 2,780 (142) BASIC GRADE SOCIAL WORKERS BASIC 12,384 1,591 12,483 1,799 12,363 1,860 14,223 11,059 12,335 1,888 BASIC GRADE SOCIAL WORKERS OVERTIME 100 (56) 153 (109) 159 (115) 44 115 165 (121) BASIC GRADE SOCIAL WORKERS SUPERANNUATION 714 255 803 189 797 191 988 690 793 195 BASIC GRADE SOCIAL WORKERS NIC 1,306 176 1,355 182 1,368 162 1,530 1,199 1,369 161 HOSPITAL SOCIAL WORKERS BASIC (72) 72 (24) 25 0 1 1 0 0 1 HOSPITAL SOCIAL WORKERS OVERTIME (1) 1 (1) 1 0 0 0 0 0 0 HOSPITAL SOCIAL WORKERS SUPERANNUATION (8) 8 (4) 4 0 0 0 0 0 0 HOSPITAL SOCIAL WORKERS NIC (3) 3 (3) 3 0 0 0 0 0 0 INSTRUCTORS BASIC 1,202 310 1,267 309 1,226 350 1,576 1,084 1,258 318 INSTRUCTORS SUPERANNUATION 61 37 80 22 78 24 102 68 80 22 INSTRUCTORS NIC 115 21 119 22 115 26 141 99 116 25 CARE STAFF - APT&C BASIC 16,630 (127) 17,457 (95) 17,360 2 17,364 15,266 17,381 (17) CARE STAFF - APT&C OVERTIME 1,015 (545) 1,067 (562) 996 (491) 505 818 982 (477) CARE STAFF - APT&C SUPERANNUATION 995 37 1,073 16 1,068 21 1,088 939 1,048 40 CARE STAFF - APT&C NIC 1,610 (22) 1,701 (24) 1,712 (35) 1,676 1,520 1,695 (19) HOME CARERS BASIC 27,693 389 28,675 579 28,607 881 29,254 24,611 28,126 1,128 HOME CARERS OVERTIME 1,258 (77) 1,145 36 1,145 (19) 1,181 1,272 1,487 (306) HOME CARERS SUPERANNUATION 1,450 316 1,710 127 1,701 64 1,837 1,461 1,689 148 HOME CARERS NIC 2,690 73 2,797 77 2,823 (56) 2,874 2,514 2,865 9 TRAVEL AND SUBSISTENCE 0 0 3 (3) 3 (3) 0 2 3 (3) OTHER EMPLOYEE COSTS 3,473 9 501 37 570 86 614 355 524 90 PENSION INCREASES 328 0 334 (6) 334 (6) 328 264 334 (6) EMPLOYEE COSTS 108,859 1,446 109,933 1,926 109,690 2,243 111,891 95,852 109,539 2,352 PROPERTY COSTS RATES 396 (41) 465 (105) 465 (105) 360 354 465 (105) SCOTTISH WATER - UNMETERED CHARGES 35 0 6 0 6 0 6 0 6 0 SCOTTISH WATER - METERED CHARGES 164 (13) 215 (29) 215 (29) 186 164 215 (29) RENT 528 (5) 573 (29) 573 (29) 544 477 573 (29) PROPERTY INSURANCE 292 0 292 0 292 0 292 296 292 0 SECURITY COSTS 7 (5) 13 (11) 13 (11) 2 16 20 (18) REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 20 (18) 21 (19) 33 (31) 2 48 33 (31) LIFE CYCLE MAINTENANCE 3 (3) 1 (1) 1 (1) 0 16 20 (20) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 75 (25) 67 (15) 69 (19) 44 81 64 (20) HOUSING - RENT FREE ACCOMODATION 0 0 (55) 0 (55) 0 0 0 0 0 GAS HEATING 0 0 0 0 0 0 0 1 0 0 FIXED ELECTRICAL 1 (1) 0 0 0 0 0 0 0 0 ELECTRICITY - CONTRACT 790 (33) 772 5 772 4 777 440 772 5 GAS 584 348 559 385 559 385 944 367 559 385 FIXTURE & FITTINGS 1 (1) 11 (1) 11 (1) 10 8 11 (1) JANITOR SERVICE 1 (1) 5 (5) 5 (5) 0 5 4 (4) CLEANING CONTRACT 374 0 384 (9) 384 (9) 375 376 384 (9) CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 194 (3) 114 7 114 7 121 82 114 7 HEALTH & HYGIENE MATERIALS 102 (5) 98 (3) 98 (3) 95 88 98 (3) WINDOW CLEANING 10 0 10 0 10 0 10 6 10 0 REFUSE UPLIFT 42 (2) 40 0 40 0 40 34 40 0 REMOVAL & STORAGE COSTS 10 (9) 10 (9) 10 (9) 1 25 10 (9) OTHER PROPERTY COSTS 171 (7) 165 (8) 162 (5) 157 63 162 (5) PROPERTY COSTS 3,800 176 3,766 153 3,777 139 3,966 2,947 3,852 114 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 763 (10) 744 9 744 9 753 825 814 (61) COMPUTER EQUIPMENT MAINTENANCE 39 0 17 18 17 18 35 9 17 18 I.T. EQUIPMENT MAINT-CONTRACT 199 0 192 11 192 12 205 15 192 13 I.T. ELECTRONIC MESSAGING 97 0 119 (22) 119 (22) 97 0 119 (22) EQUIPMENT, APPARATUS AND TOOLS 117 (6) 89 23 89 23 112 60 92 20 SMALL TOOLS 3 1 4 0 4 (1) 4 3 4 0 AIDS FOR CLIENTS 873 0 1,025 (150) 925 (50) 820 489 970 (150) ADAPTATIONS FOR CLIENTS 924 39 1,007 11 1,107 (89) 1,018 476 1,007 11 SUPPLIES FOR CLIENTS 360 (4) 251 105 252 104 356 204 253 103 FURNITURE - OFFICE 2 (1) 8 (7) 8 (7) 1 7 8 (7) FURNITURE - GENERAL 0 0 1 (1) 1 (1) 0 2 1 (1) FURNISHINGS (INCL. CROCKERY & LINEN) 19 (3) 22 (7) 22 (7) 15 18 22 (7) MATERIALS 10 0 4 6 4 6 11 2 4 7 MATERIALS, APPARATUS AND EQUIPMENT 4 (3) 10 (8) 10 (7) 2 14 10 (8) TV LICENCES 0 0 0 0 0 0 0 1 0 0 PROVISIONS - GENERAL 214 (4) 226 (14) 226 (14) 212 152 226 (14) FOOD PURCHASES WITHIN CONTRACT SERVICE 452 (27) 456 (31) 456 (30) 425 393 461 (36) FOOD PURCHASES OUTWITH CONTRACT SERVICE 0 0 0 0 0 0 0 2 0 0 BEVERAGES 52 (2) 50 0 50 0 50 35 50 0 SCHOOL MILK 35 (2) 38 (5) 38 (5) 33 30 38 (5) PROTECTIVE CLOTHING & UNIFORMS 1,169 (23) 1,163 52 1,141 75 1,216 861 1,163 53 LAUNDRY COSTS 3 0 16 (13) 16 (13) 3 14 16 (13) OTHER SUPPLIES AND SERVICES 68 (23) 67 (20) 66 (20) 46 55 74 (28) CATERING - CONTRACT 372 0 358 9 358 9 367 347 358 9 CATERING - OUTWITH CONTRACT 52 0 35 7 35 7 42 16 35 7 MAJOR SUPPLY OF ELECTRICAL POWER 0 0 0 0 0 0 0 1 1 (1) OUTSOURCED MAIL 1 (1) 1 (1) 1 (1) 0 1 1 (1) DELIVERY CHARGE 0 0 1 (1) 1 (1) 0 11 1 (1) I- PROCUREMENT ERRORS 2 (2) 0 0 0 0 0 1 0 0 SUPPLIES AND SERVICES 5,830 (71) 5,904 (29) 5,882 (5) 5,823 4,044 5,937 (114) 97
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South Lanarkshire Council Period 8 Period 8 Period 10 Period 10 Period 11 Period 11 Revised Period 12 Period 12 Period 12 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 5 (5) 6 (6) 6 (6) 0 13 13 (13) FLEET SERVICES - VEHICLE HIRE 1 (1) 0 0 0 0 0 0 1 (1) POOL CAR CHARGES-RENTAL 255 (100) 272 (103) 272 (103) 169 209 272 (103) POOL CAR CHARGES-FUEL 19 0 1 15 1 15 16 0 1 15 POOL CAR CHARGES-ADDITIONAL COSTS 3 0 0 3 0 3 3 0 0 3 OTHER TRANSPORT COSTS 961 (22) 939 0 939 0 939 233 939 0 INSURANCE 24 0 24 0 24 0 24 21 24 0 FLEET SERVICE CHARGES 3,950 (803) 3,668 (445) 3,670 (447) 3,223 3,428 3,674 (451) HIRE OF EXTERNAL VEHICLES 7 0 0 7 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 1 (1) 1 (1) 0 1 1 (1) EXTERNAL TRANSPORT CONTRACT 9 (9) 12 (12) 12 (12) 0 12 12 (12) PUPIL TRANSPORT - STRATHCLYDE PASS 4 (4) 5 (5) 5 (5) 0 5 5 (5) PUPIL TRANSPORT - OTHER 10 0 10 0 10 0 10 10 10 0 TRANSPORT AND PLANT 5,248 (944) 4,938 (547) 4,940 (549) 4,391 3,933 4,952 (561) ADMINISTRATION PRINTING AND STATIONERY 99 (2) 100 (3) 100 (4) 97 83 109 (12) TELEPHONES 207 (5) 197 6 197 6 203 116 203 0 MOBILE PHONES 438 (153) 426 (140) 426 (140) 286 49 424 (138) ADVERTISING - RECRUITMENT 4 0 4 0 4 0 4 4 4 0 ADVERTISING - OTHER 10 0 7 3 7 4 10 0 7 3 POSTAGES/COURIERS 53 0 53 0 53 0 52 46 53 (1) SMS MESSAGING 0 0 1 0 1 0 1 1 1 0 MEMBERSHIP FEES/SUBSCRIPTIONS 62 (9) 61 (8) 61 (8) 53 167 74 (21) INSURANCE 27 0 27 0 27 0 27 27 27 0 MEDICAL COSTS 61 (35) 63 (35) 63 (35) 28 64 63 (35) LEGAL EXPENSES 302 (5) 366 (69) 366 (69) 297 301 366 (69) HOSPITALITY / CIVIC RECOGNITION 5 0 2 (1) 2 0 2 6 2 0 SECURITY UPLIFT FEES 1 (1) 1 (1) 1 (1) 0 1 1 (1) OTHER ADMIN COSTS 56 (1) 51 3 51 2 54 29 51 3 CONFERENCES - OFFICIALS (incl associated costs) 7 0 5 2 5 2 7 0 5 2 TRAINING 44 0 51 (7) 51 (7) 44 45 61 (17) INTERNAL SUPPORT SERVICES ALLOCATION 410 0 410 0 410 0 410 0 410 0 ADMINISTRATION 1,786 (211) 1,825 (250) 1,825 (250) 1,575 939 1,861 (286) 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 23 23 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 2,115 133 2,190 28 2,189 27 2,216 1,560 2,189 27 PAYMENTS TO OTHER BODIES 2,122 182 2,029 259 2,029 259 2,288 1,275 2,029 259 PAYMENTS TO HEALTH BOARD 1,508 0 1,508 0 1,508 0 1,508 1,351 1,508 0 PRIVATE INDIVIDUALS - GENERAL 966 136 996 123 996 123 1,119 846 995 124 SOCIAL WORK - FOSTER PARENTS 6,661 (128) 6,731 (125) 6,731 (125) 6,606 5,886 6,731 (125) SOCIAL WORK - FOSTER PARENTS DISCRETIONARY PAYMENTS 94 0 94 0 94 0 94 65 94 0 SOCIAL WORK - ADOPTION ALLOWANCES 858 (208) 858 (208) 878 (228) 650 864 878 (228) DIRECT PAYMENTS 10,522 356 10,554 332 10,518 368 10,886 9,365 10,517 369 PAYMENT TO OTHER BODIES 24,949 471 25,063 409 25,046 424 25,470 21,235 25,044 426 PAYMENT TO CONTRACTORS PAYMENT TO LOCAL AUTHORITY CONTRACTOR 6 (6) 6 (6) 6 (6) 0 6 6 (6) PAYMENT TO PRIVATE CONTRACTOR 2,161 (1) 551 195 601 100 624 203 508 116 PAYMENT TO PRIVATE CONTRACTOR - PAYMENTS TO VOL ORGS 73,913 (343) 73,003 1,118 72,937 731 73,745 62,896 72,605 1,140 PAYMENT TO PRIVATE CONTRACTOR - CET ALLOCATION - HOME CARE 33,489 (1) 33,357 (298) 33,060 0 33,059 27,975 33,059 0 PAYMENT TO PRIVATE CONTRACTOR - SECURE ACCOMMODATION 615 0 1,165 (550) 1,120 (463) 657 1,062 1,120 (463) PAYMENT TO PRIVATE CONTRACTOR - RESPITE 2,046 0 2,198 0 2,198 0 2,198 1,636 2,198 0 PAYMENT TO PRIVATE CONTRACTOR - DAY CARE 1,459 (120) 1,341 (2) 1,341 (2) 1,339 1,131 1,332 7 PAYMENT TO PRIVATE CONTRACTOR - HOME SUPPORT 23,745 307 24,617 (208) 24,552 (143) 24,409 16,380 24,642 (233) PAYMENT TO PRIVATE CONTRACTOR - EMPLOYMENT TRAINING 55 0 57 (2) 57 (2) 55 46 55 0 PAYMENT TO PRIVATE CONTRACTOR - DIRECT PAYMENTS 0 0 12 0 12 0 12 10 12 0 PAYMENT TO PRIVATE CONTRACTOR - FREE PERSONAL NURSING CARE 9,135 0 9,135 0 9,589 (1) 9,588 8,122 9,589 (1) PAYMENT TO PRIVATE CONTRACTOR - C & F - OUT OF SCHOOL SERVICE 18 0 25 0 25 0 25 7 25 0 PAYMENT TO PRIVATE CONTRACTOR - P.A. (COLLEGE) 280 0 416 35 424 27 451 382 451 0 PAYMENT TO PRIVATE CONTRACTOR - GROUPWORK/SOCIAL SUPPORT 1,030 0 1,171 (122) 1,141 (92) 1,049 889 1,140 (91) PAYMENT TO PRIVATE CONTRACTOR - CARER RESPITE 419 0 419 0 419 0 419 355 419 0 PAYMENT TO PRIVATE CONTRACTOR - REFUSE DISPOSAL 2 (2) 2 (2) 2 (2) 0 2 2 (2) PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 116 (1) 105 10 105 10 116 79 116 0 SLC MANAGED 0 0 0 0 0 0 0 (3) 0 0 PAYMENT TO CONTRACTORS 148,489 (167) 147,580 168 147,589 157 147,746 121,180 147,279 467 TRANSFER PAYMENTS DIRECT ASSISTANCE TO PERSONS 4,748 (1,176) 4,752 (1,177) 4,752 (1,177) 3,575 4,196 4,751 (1,176) SECTION PAYMENTS 34 (3) 118 (87) 118 (87) 31 86 122 (91) TRANSFER PAYMENTS 4,782 (1,179) 4,870 (1,264) 4,870 (1,264) 3,606 4,282 4,873 (1,267) 98
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South Lanarkshire Council Period 8 Period 8 Period 10 Period 10 Period 11 Period 11 Revised Period 12 Period 12 Period 12 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 0 1 1 0 1 0 1 0 1 0 LEASING CHARGES - OPERATIONAL 39 (40) 0 (1) 0 (1) (1) 0 0 (1) I.T. EQUIPMENT LEASING-CONTRACT 356 37 402 (9) 402 (9) 393 202 402 (9) FINANCING CHARGES 395 (2) 403 (10) 403 (10) 393 202 403 (10) TOTAL EXPENDITURE 304,138 (481) 304,282 556 304,022 885 304,861 254,614 303,740 1,121 INCOME NON RELEVANT GOVERNMENT GRANT (8,510) 0 (8,309) (120) (8,498) 1 (8,458) (6,472) (8,458) 0 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 (276) 0 0 0 0 0 0 0 0 0 CONTRIBUTIONS FROM OTHER BODIES (1,097) 290 (1,059) 299 (1,059) 299 (760) (759) (1,059) 299 SALES - SALE OF MEALS (31) 17 (34) 20 (34) 20 (14) (37) (34) 20 FEES AND CHARGES - GENERAL (6,843) 191 (7,452) 524 (7,003) 75 (6,928) (6,994) (6,784) (144) FEES AND CHARGES - OTHER LOCAL AUTHORITIES (444) 1 (418) (25) (418) (26) (443) (96) (418) (25) CHARGES TO HEALTH BOARDS (25,932) 0 (25,273) 0 (25,273) 0 (25,273) (25,046) (25,251) (22) FEES AND CHARGES - OTHER BODIES (4) 0 0 (4) 0 (4) (4) 4 (4) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (178) (40) (178) (40) (178) (40) (218) 0 (178) (40) RENTAL INCOME (27) 0 (27) 0 (27) 0 (27) (20) (27) 0 OTHER INCOME (154) 19 (114) (21) (114) (21) (129) (94) (109) (20) REALLOCATION OF SUPPORT COSTS (403) 3 (400) 0 (400) 0 (400) 0 (400) 0 INCOME TOTAL (68,938) 481 (68,303) 633 (68,043) 304 (67,693) (58,290) (67,761) 68 NET EXPENDITURE 235,200 0 235,979 1,189 235,979 1,189 237,168 196,324 235,979 1,189 99
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