Agenda Document Pack - Financial Resources Scrutiny Forum - 04/09/2025
South Lanarkshire Council · 4 September 2025
Back to Financial Resources Scrutiny Forum — 4 September 2025 and its agenda
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Council Offices, Almada Street Hamilton, ML3 0AA Wednesday, 27 August 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, 04 September 2025 Time: 14:00 Venue: Hybrid - Committee Room 1, Council Offices, Almada Street, Hamilton, ML3 0AA The business to be considered at the meeting is listed overleaf. Yours sincerely Paul Manning Chief Executive Members Grant Ferguson (Chair), Julia Marrs (Depute Chair), Mathew Buchanan, Colin Dewar, Monique Equi, Ross Gowland, Gavin Keatt, Richard Lockhart, Carol Nugent Substitutes Archie Buchanan, Elise Frame, Celine Handibode, Susan Kerr 1
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BUSINESS 1 Declaration of Interests 2 Minutes of Previous Meeting Minutes of the meeting of the Financial Resources Scrutiny Forum held on 8 May 2025 submitted for approval as a correct record. (Copy attached) 3 - 6 Item(s) for Monitoring 3 Capital Budget Monitoring 2024/2025 - General Fund Capital Programme Report dated 18 August 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 7 - 14 4 Capital Budget Monitoring 2024/2025 - Housing Capital Programme Report dated 18 August 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 15 - 18 5 Capital Budget Monitoring 2025/2026 - General Fund Capital Programme Report dated 18 August 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 19 - 44 6 Capital Budget Monitoring 2025/2026 - Housing Capital Programme Report dated 18 August 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 45 - 52 7 Revenue Budget Monitoring 2024/2025 Report dated 15 August 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 53 - 66 8 Revenue Budget Monitoring 2024/2025 - Detailed Resource Analysis Report dated 15 August 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 67 - 150 9 Revenue Budget Monitoring 2025/2026 Report dated 27 August 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 151 - 156 10 Revenue Budget Monitoring 2025/2026 - Detailed Resource Analysis Report dated 15 August 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 157 - 200 Urgent Business 11 Urgent Business Any other items of business which the Chair decides are urgent. For further information, please contact:- Clerk Name: Carol Lyon Clerk Telephone: 07385370065 Clerk Email: carol.lyon@southlanarkshire.gov.uk 2
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FINANCIAL RESOURCES SCRUTINY FORUM Minutes of meeting held via Confero and in the Council Chamber, Council Offices, Almada Street, Hamilton on 8 May 2025 Chair: Councillor Julia Marrs (Depute) Councillors Present: Councillor Colin Dewar, Councillor Monique Equi, Councillor Grant Ferguson (Chair), Councillor Richard Lockhart Councillors' Apologies: Councillor Mathew Buchanan, Councillor Ross Gowland, Councillor Gavin Keatt, Councillor Carol Nugent Attending: Finance and Corporate Resources G Booth, Finance Manager (Strategy); E-A McGonigle, Administration Adviser; K McLeod, Administration Assistant Housing and Technical Resources 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 March 2025 were submitted for approval as a correct record. The Forum decided: that the minutes be approved as a correct record. 3a Capital Budget Monitoring 2024/2025 – General Fund Capital Programme A report dated 17 April 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 21 February 2025. The revised General Fund Capital Programme for 2024/2025 totalled £69.832 million, as detailed in Appendix A 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. 2 3
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The programme spend and funding available to support the General Fund Capital Programme was detailed in Appendix C to the report. The forecast spend for the financial year was currently £59.024 million. As at 21 February 2025, work continued to finalise the year-end position for the General Services Capital Programme and this would be reported back to the Forum in September 2025. 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. Actual spend incurred to 21 February 2025 totalled £39.547 million, as detailed in paragraph 4.4 of the report. Actual funding received to 21 February 2025 was £52.627 million, as detailed in Appendix C to the report. The physical progress achieved with the General Fund Capital Programme 2024/2025 at 21 February 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 21 February 2025 be noted. [Reference: Minutes of 20 March 2025 (Paragraph 3a) and Minutes of the Executive Committee of 12 March 2025 (Paragraph 4)] Councillor Equi joined the meeting during consideration of the above item of business 3b Capital Budget Monitoring 2024/2025 – Housing Capital Programme A report dated 17 April 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 21 February 2025 (Period 12). 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 £71.204 million. The year-end position was currently being finalised and would be reported back to the Executive Committee on 25 June 2025. The forecast underspend of £6.044 million represented an increase in the previously reported underspend of £1.908 million. This was 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 those ongoing acquisitions would now complete in April 2025. Any Council funding not used in this financial year would be carried forward into the next financial year. Spend to 21 February 2025 on the Housing Capital Programme amounted to £50.399 million. As at 21 February 2025, £50.399 million of funding had been received. The physical progress achieved with the Housing Capital Programme 2024/2025 at 21 February 2025 was detailed in Appendix B to the report. The Forum decided: that the physical and financial progress of the Housing Capital Programme as at 21 February 2025 be noted. [Reference: Minutes of 20 March 2025 (Paragraph 3b) and Minutes of the Executive Committee of 12 March 2025 (Paragraph 4)] 4
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4 Revenue Budget Monitoring 2024/2025 A report dated 17 April 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 21 February 2025 (Period 12), 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 section 4 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 Local Government Finance Order which had been issued by the Scottish Government on 27 February 2025. As well as advising of the 2025/2026 Local Government Settlement, the document had provided formal confirmation of a number of revenue grant redeterminations for the financial year 2024/2025. Those amounts had already been uploaded into the budget for this financial year and there were no changes from the indicative figures that had previously been provided. As at 21 February, 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 21 February 2025, as detailed in 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, as detailed in section 6 and Appendix 3 of the report, be noted. [Reference: Minutes of 20 March 2025 (Paragraph 4) and Minutes of the Executive Committee of 12 February 2025 (Paragraph 3)] 5 Revenue Budget Monitoring 2024/2025 – Detailed Resource Analysis A report dated 17 April 2025 by the Executive Director (Finance and Corporate Resources) was submitted comparing actual expenditure against budgeted expenditure for the period 1 April 2024 to 21 February 2025 (Period 12). 5
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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 21 February 2025 details of the most significant variances within Resources and the Housing Revenue Account across subjective headings and across Services as at 21 February 2025 a line by line trend analysis of the total Resources’ expenditure and income across subjective headings as at 21 February 2025 The Forum decided: that the position as at 21 February 2025 (Period 12) be noted. [Reference: Minutes of 20 March 2025 (Paragraph 5)] 6 Urgent Business There were no items of urgent business. 6
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 4 September 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 on the final outturn position of the Council’s General Fund Capital Programme for the period covering 1 April 2024 to 31 March 2025. [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation: [recs] (1) that the final outturn position on 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 31 March 2025 from a financial perspective. 3.2. Appendix A shows the financial position of the General Fund Capital Programme. Any physical progress update for projects carried forward into financial year 2025/2026 will be picked up as part of the new year monitoring report. 4. General Fund Capital Programme 2024/2025 4.1. The General Services Capital Programme for 2024/2025 totalled £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 30 April 2025. 4.2. Appendix A shows the total expenditure of £54.652 million on the General Fund Capital Programme for year 2024/2025. This is compared to the budget of £69.832 million and results in an underspend of £15.180 million. This underspend relates to projects within Community and Enterprise Resources (£11.916m), Education Resources (£1.332m), Housing and Technical Resources (£2.605m) and Social Work Resources (£0.031m) and is offset in part by additional funded spend included within the Finance and Corporate Resources position (£0.704m). 4.3. This underspend is an increase of £4.372 million since the last reported position and reflects the profile of spend across a number of projects including within the multi- project and multi-year programmes of Leisure and Culture Transformation Fund and 3 7
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Prioritised Urgent Investment Fund where spend is now falling into the new financial year. 4.4. For the City Deal – Greenhills Road project ongoing maintenance spend will be incurred in future financial years. Spend on the Schools Kitchen Expansion projects was incurred over the Easter holiday period in the new financial year to avoid disruption in schools and in relation to Hamilton Town Centre Masterplan spend is now aligned with the allocated investment funding. 4.5. Overall, the programme underspend reflects the timing of spend across financial years. The main projects responsible for the overall programme underspend are detailed in Appendix B. This appendix provides a list of the continuing projects into 2025/2026, along with their estimated completion dates. 5. Year End and Accounting Adjustments 5.1. Accounting Regulations mean that adjustments are required to report spend correctly as either Capital or Revenue for the purposes of publishing our Annual Accounts. This includes where spend from the Capital Programme is on assets that are not owned by the Council (for example Shawfield Industrial Estate spend) or where spend must be classed as Revenue due to the nature of the spend. This adjustment has no physical impact on projects – it is an accounting entry only. 5.2. From reviewing the Council’s Revenue and Capital spend, £12.724 million of capital spend is required to be recorded as Revenue spend. These transfers mean that for the purpose of publishing our Annual Accounts only, there is capital spend of £41.928 million. The funding sources for this spend are detailed in Appendix A and have also been transferred to the Revenue account for the purposes of the Accounts. 5.3. Carry Forward to 2025/2026 As noted in 4.2, the year-end underspend is £15.180 million. This will carry forward into financial year 2025/2026. 5.4. The overall base programme for 2025/2026 including this carry forward is included in a separate report to this Forum. This separate report reviews the programme for the coming year and details the overall level of spend achievable. 5.5. Funding: As per Section 4.1, Funding available to support the programme in 2024/2025 is detailed in Appendix A. 5.6. In relation to Developers Contributions, Stewart Milne went into Administration on 8 January 2024. At that point, they owed the Council £1.4 million in relation to contributions for previous house builds. Debtor accounts had been raised to ensure the Council was being logged by the Administrators as a creditor however, recovery of these monies is now deemed unlikely, and the debtors accounts require to be written off. 5.7. This has no impact on the funding of the capital programme for 2024/2025 as the monies had been assumed in previous year end positions (accrued income). However, writing off these accounts does impact on funding available for future years. In the short term, the lost income will be managed by the underspend in the Greenhills Road project as a result of reduced utilities costs. If further costs arise, then these will be met from future developer contributions for the area. 6. Employee Implications 6.1. There are no employee implications as a result of this report. 8
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7. Financial Implications 7.1. The financial implications are included in section 4 of this report. 8. Climate Change, Sustainability and Environmental Implications 8.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 9. Other Implications 9.1. The main risk associated with the Council’s Capital Programme is an overspend. The 10 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. Integrated Impact Assessment and Consultation Requirements 10.1. 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. 10.2. There was also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director of Finance (Strategy) 18 August 2025 Link(s) to Council Values/Priorities/Outcomes Accountable, effective, efficient and transparent Previous References Executive Committee, 30 April 2025 Executive Committee, 25 June 2025 List of Background Papers Capital Ledger prints to 31 March 2025 Contact for Further Information If you would like to inspect the background papers or want further information, please contact: Graham Booth, Finance Manager (Strategy) Ext: 2699 (Tel: 01698 452699) E-mail: graham.booth@southlanarkshire.gov.uk 9
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APPENDIX A (Page 1) SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2024/2025 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2024 TO 31 MARCH 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 Actual £000 Variance £000 Community & Enterprise Facs, Waste & Grounds 1,380 1,478 (12) 2,846 252 0 3,098 2,246 852 Enterprise & Sustainable Dev 18,460 4,769 5,329 28,558 8,097 (13,886) 22,769 14,182 8,587 Roads, Transport & Fleet 11,798 4,995 2,377 19,170 4,181 (1,854) 21,497 19,020 2,477 Resource Total 31,638 11,242 7,694 50,574 12,530 (15,740) 47,364 35,448 11,916 Education Growth / Accommodation Pressures 5,531 (2,084) 2,316 5,563 1,458 (1,603) 5,418 4,392 1,026 ICT Developments 1,600 38 0 1,638 0 0 1,638 1,592 46 Free School Meals 0 308 (78) 430 332 0 762 552 210 Education Other 0 480 123 603 (50) 0 553 503 50 Resource Total 7,131 (1,258) 2,361 8,234 1,740 (1,603) 8,371 7,039 1,332 Finance & Corporate IT Services 2,246 684 156 3,086 0 0 3,086 3,790 (704) Resource Total 2,246 684 156 3,086 0 0 3,086 3,790 (704) Housing & Technical Office Accom 5,852 3,742 (919) 8,675 0 0 8,675 6,746 1,929 Private Housing Scheme of Assistance 1,000 0 0 1,000 (1,000) 0 0 0 0 Other Housing 304 29 921 1,254 700 (645) 1,309 633 676 Resource Total 7,156 3,771 2 10,929 (300) (645) 9,984 7,379 2,605 Social Work Alarms / SWIS Plus 1,341 (318) 4 1,027 0 0 1,027 996 31 Resource Total 1,341 (318) 4 1,027 0 0 1,027 996 31 Overall Total 49,512 14,121 10,217 73,850 13,970 (17,988) 69,832 54,652 15,180 10
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APPENDIX A (Page 2) SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2024/2025 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2024 TO 31 MARCH 2025 Expenditure 2024/2025 Revised Budget 2024/2025 Actual to 31/03/25 £m £m General Fund Programme (from Appendix 1) 69.832 54.652 Accounting Adjustments (Sections 4.8 and 4.9): Less: Transfers to Revenue (12.724) Add: Year End Transfers to Capital 0 2024/2025 Outturn Position (Accounting Basis only) 69.832 41.928 Income 2024/2025 Actual to 31/03/25 £m Prudential Borrowing 9.482 Developer Contributions 0.000 Partners (Including Scotland’s Public Sector Heat Decarbonisation Fund, Cycling Scotland, Transport Scotland and REF / Wind Farms) 1.848 Scottish Government: - Capital Grant 23.709 - Road Safety Improvement 0.496 - Vacant and Derelict Land 0.765 - Place Based Investment Programme 0.559 Capital Receipts 1.340 Glasgow City Region City Deal 1.673 Specific Reserves 0.767 Revenue Contribution 1.289 TOTAL FUNDING 41.928 11
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APPENDIX B SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2024/2025 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2024 TO 31 MARCH 2025 Projects with Underspends in 2024/2025 which will Carry Forward into 2025/2026 Project Name Project Type Completion Date Community and Enterprise Resources Leisure and Culture Transformation Fund Refurbishment Throughout 2025/26 Lanark Library Refurbishment September 2025 McKirdy Park Pitches Refurbishment July 2025 Priory Changing Pavilion, Blantyre Refurbishment March 2026 Springhall Community Centre – Upgrade Refurbishment September 2025 Three Rivers / Clydesdale Way Infrastructure Throughout 2025/26 and beyond White Bridge Replacement, Chatelherault Country Park Infrastructure March 2026 Shawfield Remediation and Development Regeneration October 2026 SLC Industrial Infrastructure – Energy Efficiency (Cathcart Road) Regeneration July 2026 Carnwath Community and Business Enterprise HUB Regeneration October 2025 Place Based Investment Fund Regeneration September 2025 Civic Centre/EK Town Centre Masterplan Regeneration Throughout 2025/26 and beyond Hamilton Town Centre Masterplan Regeneration Throughout 2025/26 and beyond Vacant & Derelict Land Regeneration Throughout 2025/26 and beyond Hamilton Junctions Improvement Infrastructure Main element of project now in 2026/2027 Roads Investment Programme Infrastructure Throughout 2025/26 Roads – Infrastructure and Related Works Infrastructure Throughout 2025/26 and beyond City Deal – Stewartfield Way Infrastructure Throughout 2025/26 and beyond Education Resources St John the Baptist Nursery Canopy Adaptations September 2025 Law Primary School Nursery Expansion Adaptations August 2025 Our Lady of Lourdes (Car Park) Adaptations September 2025 Stonelaw High School – Adaptations Phase 2 Adaptations September 2025 Crosshouse Toilet Adaptations Adaptation August 2025 Kirktonholme PS Kitchen Expansion Adaptations July 2025 St Kenneths PS Kitchen Adaptions Adaptations July 2025 Woodside Kitchen Adaptation Adaptations July 2025 St John the Baptist PS – Kitchen Upgrade Adaptations July 2025 Schools ICT IT Throughout 2025/26 12
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Projects with Underspends in 2024/2025 which will Carry Forward into 2025/2026 Project Name Project Type Completion Date Finance and Corporate Resources Public Switch Telephone Network / Alarms (Analogue to Digital) (with Housing and Technical Resources) IT All elements of the project by March 2026 Housing and Technical Resources Prioritised Urgent Investment Refurbishment Throughout 2025/26 Lifecycle Replacement Schools Refurbishment Throughout 2025/26 Principal Offices Refurbishment Throughout 2025/26 CEEF Programme Refurbishment Throughout 2025/26 Social Work Resources SWISS Plus Replacement IT System IT Autumn 2025 13
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 4 September 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 on the final outturn position of the Council’s Housing Capital Programme for the period covering 1 April 2024 to 31 March 2025. [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation: [recs] (1) that the final outturn position on the 2024/2025 Housing Capital Programme be noted. [1recs] 3. Background 3.1. The Capital reports attached provide detail on the position as at 31 March 2025 from a financial perspective. 3.2. Appendix A shows the financial position of the Housing Capital Programme, which was reported to the Executive Committee on 30 April 2025. Any physical progress update for projects carried forward into financial year 2025/2026 will be picked up as part of the new year monitoring report. 4. Housing Programme 4.1. 2024/25 Budget: Appendix A summarises the position on the Housing programme as at 31 March 2025. The revised capital programme for the year is £77.248 million, as approved by the Executive Committee on 30 April 2025. 4.2. 2024/2025 Year End Position: The actual expenditure on the Housing programme was £71.544 million, an underspend of £5.704 million. As previously advised, this is due to delays experienced at Cairnswell Avenue, Cambuslang where minimal spend was eventually incurred, and Brackenhill Farm, Hamilton (site 1). In addition, the average purchase price for properties purchased through the Market Purchase Scheme has reduced reflecting the current size of properties being purchased. 4.3. Carry Forward to 2025/2026: Taking into account the year-end underspend would mean a carry forward of £5.704 million. The total approved Housing Capital programme for 2025/2026 included an assumed carry forward of £4.136 million (South Lanarkshire Council, 26 February 2025), therefore this is an additional amount of £1.568 million to be carried into that year. This is detailed in a separate report to this meeting. It is proposed that the full amount be included in the 2025/2026 Capital Programme. 4 15
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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) 18 August 2025 Link(s) to Council Values/Priorities/Outcomes Accountable, effective, efficient and transparent Previous References Executive Committee, 30 April 2025 Executive Committee, 25 June 2025 List of Background Papers Capital Ledger prints to 31 March 2025 Contact for Further Information If you would like to inspect the background papers or want further information, please contact: Graham Booth, Finance Manager (Strategy) Ext: 2699 (Tel: 01698 452699) E-mail: graham.booth@southlanarkshire.gov.uk 16
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APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2024/2025 HOUSING PROGRAMME FOR PERIOD 1 APRIL 2024 TO 31 MARCH 2025 2024/2025 Annual Budget 2024/2025 Actual to 31/03/25 £m £m EXPENDITURE 2024/2025 Budget Incl. carry forward from 2023/24 77.248 71.544 2024/2025 Actual to 31/03/25 £m INCOME Capital Receipts 0.202 Capital Funded from Current Revenue 33.506 Prudential Borrowing 16.487 Scottish Government Specific Grant: – New Build 14.005 – Open Market Purchase Scheme 6.397 – Mortgage to Rent 0.539 Miscellaneous Income 0.408 TOTAL FUNDING 71.544 17
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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 57.952 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 58.802 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 58.802 71.544 0 10 20 30 40 50 60 70 80 90 £ Millions HRA Capital Expenditure Profile Graph 24/25 18
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 4 September 2025 Report by: Executive Director (Finance and Corporate Resources) Subject: Capital Budget Monitoring 2025/2026 - 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 to 11 July 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 2025/2026 General Fund Capital Programme be noted. [1recs] 3. Background 3.1. South Lanarkshire Council (26 February 2025) approved a General Services base budget of £60.216 million for financial year 2024/2025. Since the approval of this programme, the financial year-end and additional funding received will mean an adjustment to the 2025/2026 Capital Programme set. This is detailed in section 4.1. 3.2. The Capital reports attached provide detail on the position as at 11 July 2025 from both a financial and physical perspective. 3.3. Appendices A to D show the financial position of the General Fund Capital Programme, with the physical progress detailed in appendices E to G – as they are split into Build, Non-Build and Roads. 4. General Fund Capital Programme 2025/2026 4.1. 2025/2026 Budget: Section 3.1 notes that the programme for the General Fund was £60.216 million, as approved by Council in February 2025. A number of adjustments to the programme have been required to reflect budget carried forward from financial year 2024/2025, along with additional funding received in 2024/2025. The adjustments also reflect the anticipated spend which can realistically be achieved in 2025/2026. In total, these adjustments amount to a net increase of £3.972 million and result in a base budget for 2025/2026 of £64.188 million. A full list of these adjustments is included in Appendix A. 4.2. During financial year 2025/2026, Resources have advised of adjustments required to the programme. The revised programme for the year totals £73.834 million and includes adjustments to the programme totalling a net increase of £9.646 million. 5 19
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These adjustments were approved by the Executive Committee on 25 June 2025 and 27 August 2025 and are detailed in appendices B and C respectively. The increase mainly reflects additional funding from external bodies which are required to be spent on specific programmes of work. 4.3. The funding available to support the programme also totals £73.834 million and is detailed in Appendix D. 4.4. 2025/2026 Forecast: The programme spend and funding for the General Fund is summarised in Appendix D. As noted in 4.1, the total capital spending programme for the year is £73.834 million. 4.5. Appendix D also shows a forecast for the financial year of £73.834 million. 4.6. 2025/2026 Actual Position: Actual spend incurred to the 11 July 2025 totals £5.276 million. 4.7. Actual funding received to 11 July 2025 is £8.566 million. 4.8. Relevant officers will continue to closely monitor the generation of all income including receipts. 5. Employee Implications 5.1. There are no employee implications as a result of this report. 6. Financial Implications 6.1. The financial implications are included in section 4 of this report. 7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 8. 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) 18 August 2025 20
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Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References South Lanarkshire Council, 26 February 2025 Executive Committee, 25 June 2025 Executive Committee, 27 August 2025 List of Background Papers Capital Ledger prints to 11 July 2025 Contact for Further Information If you would like to inspect the background papers or want further information, please contact: Lorraine O’Hagan, Head of Finance (Strategy) Ext: 2601 (Tel: 01698 452601) E-mail: lorraine.o’hagan@southlanarkshire.gov.uk 21
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APPENDIX A 2025/2026 General Services Base Budget Position – Required Adjustments General Fund – 2025/26 Budget: As noted at Section 3.1 of this report, the base programme for the General Fund is £60.216 million, as approved by Council in February 2025. This base budget is affected by the adjustments detailed in sections 1.1 to 1.7 and summarised in Table 1. 1.1. 2025/2026 Investments: As part of the Revenue Budget setting process in February 2025, an amendment was approved which allocated investment monies of £55.500 million. Officers from across the Council have considered the budget allocations and £8.487 million of this is anticipated to spend in 2025/2026. Of that amount, it is anticipated that £6.610 million will be Capital spend and will be added to the General Fund Programme to be funded by Revenue Budgets (CFCR). Increase to Budget: £6.610 million 1.2. 2024/25 Carry Forward: As reported in the Final Outturn Report for 2024/2025, a separate report to this meeting, a carry forward total of £15.180 million will ensure sufficient budget is available to conclude ongoing projects within the General Fund Capital Programme. Increase to Budget: £15.180 million 1.3. General Capital Grant: The Local Government Finance Circular received by the Scottish Government at end of February revised our 2025/2026 General Capital Grant allocation to £25.171 million. This is an increase of £0.109 million and reflects the additional distribution of Nature Restoration Fund monies. This will be added to the 2025/2026 Capital Programme. Increase to Budget: £0.109 million 1.4. General Capital Grant – Active Travel Funding: The Local Government Finance Settlement now also includes an additional amount of £0.857 million for Active Travel Infrastructure. This will be added to the 2025/2026 Capital Programme. Increase to Budget: £0.857 million 1.5. Climate Emergency Funding Projects: The base Capital Programme included an allocation of £2.198 million for Climate Emergency Funding projects in 2025/2026. The purpose of this funding is to scale up existing projects for example renewable energy, public transport and active travel networks. The Executive Committee on 28 May 2025 approved the proposed spend profile across projects. This funding will now be allocated to projects as required with no impact on the overall programme. No Impact to Budget 22
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APPENDIX A 1.6. Profiling of Spend Exercise 2025/2026: As per the Capital Budget and Monitoring Process 2025/2026 report to the Corporate Management Team in May 2025, Resources were asked again to confirm their anticipated spend levels for the full programme for the coming year to ensure that, in totality, the programme can be delivered in 2025/2026. This exercise has identified projects that will spend into 2026/2027. The main areas are outlined below: Timescales for the revised Larkhall Leisure Centre project (£5.6m) – due to the change in design and the consequent impact on timelines. Timing of expenditure on Roads projects (£5.1m) including City Deal Greenhills Road where some spend is phased across years. Budget has been phased to reflect expected contractor timescales for the City Deal Hamilton Junction Improvement project. Profiling of expenditure for the Shawfield Remediation and Development project delivered by Clyde Gateway (£2.6m) – the phasing of the spend has been realigned to reflect the profile of spend received from Clyde Gateway. Timing of expenditure on Secondary Schools expansion projects (£2.2m) – the budget set for the year now reflects the new programme of schools’ activity agreed at this Committee in May. Profiling for the design and review of the Three Rivers / Clydesdale Way project (£1.0m) is being undertaken by external consultants and will be included in the Programme once confirmed. Profiling of works associated with Play Parks funding (£1.0m) in 2026/2027. Vacant and Derelict Land Projects (£0.5m) – a full Vacant and Derelict Land review is ongoing. Projects will be brought into the programme once this review is complete (by July 2025). Hamilton Town Centre (£0.4m) – spend has been aligned to the anticipated spend profile for the Town Centre Masterplan for the current year. 1.7. The review of spend has identified spend of £18.784 million that will conclude in 2026/2027. Reduction to Budget: (£18.784 million) 23
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APPENDIX A 1.8. 2025/2026 General Services Base Budget Position: Taking into account the movements noted in sections 1.1 to 1.7, the General Services Programme for 2024/2025 is now £64.188 million. This is the base budget for the financial year. This is summarised in Table 1. Table 1 – 2025/2026 General Services Base Budget 2025 / 2026 £m Approved Programme – 26 February 2025 (Section 4.1) 60.216 2025/2026 Investments (Section 1.1) 6.610 2024/2025 Carry Forward (Section 1.2) 15.180 General Capital Grant (Section 1.3) 0.109 General Capital Grant – Active Travel Funding (Section 1.4) 0.857 Climate Emergency Funding (Sections 41.5) - Profiling of Spend Exercise 2025/2026 (Sections 1.6 and 1.7) (18.784) 2025/2026 General Services Base Budget 64.188 24
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Appendix B Adjustments Approved by Executive Committee – 25 June 2025 Community and Enterprise Resources Alexander Hamilton Memorial Fountain – Renewable Energy Fund (REF) Approval is sought to increase the 2025/2026 capital programme by £0.047 million for the refurbishment of the Alexander Memorial Fountain at Stonehouse Park which was approved as a 2-stage project being funded by REF. Transformation Fund – Eastfield Lifestyles The Lifestyles Eastfield project of £0.050m was approved for battery storage, to improve efficiency of the current solar panel system. On further inspection, this project was not technically viable, and other priority options were explored to retain the allocation within the Lifestyle Eastfield site, and this includes refurbishment of the sauna and steam room. Approval is sought to transfer the budget from the battery storage project and transferred it to the sauna and steam room refurbishment. £0.047m (£0.050m) £0.050m McKirdy Park Pitches – Renewable Energy Fund (REF) Approval is sought to increase the 2025/2026 capital programme by £0.154m to reflect the REF funding approval for the resurfacing of the McKirdy Park 3G Pitches. £0.154m Clyde Cycle Park Sportscotland Cycle Facilities Fund awarded £0.200m to the Clyde Cycle Park for 2025/2026. Approval is sought to bring this into the base Capital Programme to augment the Council’s own allocation of £0.200m bringing the total allocation to £0.400m. £0.200m Hairmyres – City Deal The Hairmyres Station Park and Ride project, and associated travel infrastructure works, are due to complete by summer 2025. Approval is sought to increase the 2025/2026 capital programme by £2.017 million to reflect the City Deal funding element of the project for the remaining works. £2.017m SPT – Lanark Interchange and Park and Ride Approval is sought to increase the 2025/2026 capital programme by £0.700 million to reflect the SPT award for the Lanark Interchange and Park and Ride works which will assist in progressing the potential to improve and integrate different transport services and infrastructure in Lanark, and to encourage multi-modal journeys. £0.700m Education Resources St John Ogilvie Approval is sought to increase the 2025/2026 capital programme by £0.255 million to undertake internal adaptations at St John Ogilvie in summer 2025 to increase pupil capacity. The funding for this project will come from Developers Contribution received for the Hamilton area. £0.255m 25
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Housing and Technical Resources Central Energy Efficiency Fund (CEEF) The CEEF is a revolving fund. The fund is used to pay for energy efficiency projects each financial year. The fund is then replenished by savings achieved from these projects across an agreed payback period for each project. A new wave of projects is included in the capital programme each financial year. Approval is sought to add energy efficiency projects totalling £0.536 million into the 2025/2026 Capital Programme. Projects to be carried out include the installation of photovoltaic panels and LED Lighting at a number of primary schools and at the Hamilton Palace Sports Ground, as detailed overleaf. £0.536m Proposal £m Hamilton Palace Sports Grounds, LED Column Lighting 0.043 Bothwell Primary School, PV Panels 0.066 Robert Smillie Memorial Primary, PV Panels 0.066 Law Primary School, Internal LED Lighting 0.095 Townhill Primary School, Internal LED Lighting 0.095 LED Car Park Lighting at 16 Primary Schools 0.062 LED Wall Lighting at 15 Primary Schools 0.109 Total 0.536 TOTAL ADJUSTMENTS £3.909m 26
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APPENDIX B Adjustments Approved by Executive Committee – 27 August 2025 Community and Enterprise Resources Braidwood Play Area Redevelopment Approval is sought to increase the 2025/2026 capital programme by £0.123 million for the redevelopment of Braidwood play area funded from a range of funding sources including REF and Developer Contributions. Wooddean Phase 2 Approval is sought to increase the 2025/2026 capital programme by £0.146 million for the construction of a wetland, boardwalk, path network and sensory seating area funded via Land Trust (£0.050 million), Wooddean Community Project Organisation (£0.043 million) and Developers Contributions (£0.053 million). £0.123m £0.146m SLC Industrial Infrastructure – Energy Efficiency (Cathcart Road) This project has been delayed due to issues identified by SEPA, which requires the design team to undertake significant additional works and produce a range of additional supporting information. This has caused a delay to the programme, and specifically the tendering and appointment of the contractor impacting upon the level of spend this financial year. Approval is therefore sought to slip £0.590 million into financial year 2026/2027 to reflect the timing of expenditure for this project. Leisure and Culture Transformation Fund Following consideration, a number of projects are proposed for approval and will be funded by the unallocated amount of the Transformation Fund. These are listed below: Approval is sought to increase the capital programme by £0.400 million for the Whitemoss Pitch, East Kilbride project to replace the existing 3G pitch with a modern, high-quality surface that will significantly improve capacity, reliability, and overall quality. Approval is sought to increase the capital programme by £0.200 million for the Digital Inclusion project implementing digital support hubs and device lending libraries in communities, running awareness campaigns to inform residents about the available digital inclusion resources and support services across partners. Approval is sought to increase the capital programme by £0.400 million for the Hamilton Water Palace project to replace the floating floor. Approval is sought to replace the capital programme by £0.126 million for other high priority projects that will make a difference to useable spaces. In addition, following consideration of the profile of spend for the previously approved Phase 2 projects, approval is sought to increase the capital programme by £1.857 million to reflect the anticipated spend in 2025/2026. The remaining spend of £1.430 million is profiled into 2026/2027. (£0.590m) £0.400m £0.200m £0.400m £0.126m £1.857m 27
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2025/2026 Place Based Investment Fund Funding from the Scottish Government of £1.213 million has been confirmed for the 2025/2026 Place Based Investment Programme. The funding will provide support for projects at Larkhall Leisure Centre (£0.940 million – this is already included in the funding package for this project) and Cathcart Road, Rutherglen / Industrial refit project (£0.273 million – this is in addition to the other funding noted above). Approval is sought to increase the 2025/2026 capital programme by £1.213 million and slip this into financial year 2026/2027 reflecting the timing of when the funding is required for these projects. Civic Centre/EK Town Centre Masterplan Profiling of spend for the year has been completed by the contractor to include demolition, survey, consultant and legal fees. Approval is sought to increase the 2025/2026 capital programme by £2.117 million, funded by UK Shared Prosperity Funds (£0.350m) and City Deal (£1.767m). People and Place Local Authority Grant Funding has been made available to take forward active travel initiatives supporting active and sustainable travel, promoting initiatives to increase the frequency of active travel journeys, by developing walking routes to schools, parks and in town centres. Approval is sought to increase the 2025/2026 capital programme by £0.210 million which will be funded by Transport Scotland through the People and Place Local Authority Direct Award 2025/2026. SPT Regional Congestion Reduction Measure Funding has been made available to deliver congestion reduction measures at various defined locations. These measures focus on enhancing traffic flow and capacity through junction upgrades, improved or new traffic signals, and urban traffic control systems. Project identified to upgrade the traffic signals at the junction of High Blantyre Road / Hunthill Road / Douglas Street Blantyre and introduce MOVA (Microprocessor Optimised Vehicle actuation) to the junction, this additional software can better manage queues, reduce delays and optimise the traffic signal timings. Approval is sought to increase the 2025/2026 capital programme by £0.250 million funded by Strathclyde Partnership for Transport (SPT) with grant funding claimed retrospectively upon financial completion. City Deal – Greenhills Road Landscape works carried out by Grounds Services with cost of works covering work undertaken in financial years 2024/2025 and throughout 2025/2026, funded through Greenhills/Strathaven Road City Deal. Approval is sought to increase the 2025/2026 capital programme by £0.270 million. £1.213m (£1.213m) £2.117m £0.210m £0.250m £0.270m 28
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Housing & Technical Resources Net Zero Innovation Fund The Amendment to the Council Budget for 2024/2025 approved an allocation of £0.150m to be used to develop ‘spend to save’ and sustainable income generation options for South Lanarkshire Council over more than one financial year. Energy efficiency projects include upgrade of existing lighting to LED for John Wright Sports Centre (£0.070 million) and Hallside Primary School (£0.025 million) and feasibility studies for Mini Heat Network in Carluke (£0.030 million) and Heat Network in East Kilbride (£0.025 million). Approval is sought to increase the 2025/2026 capital programme by £0.150 million. Education Resources St John Ogilvie High School Capacity Improvements Phase 2 Works to improve the Education accommodation at St John Ogilvie High School. The Phase 2 works will convert existing storage accommodation into additional pupil changing facilities, to alleviate congestion in the PE timetable, funded by Developers Contributions. Approval is sought to increase the 2025/2026 capital programme by £0.052 million which will be funded by Developers Contributions. £0.150m £0.052m Minor Adjustment (including realignment) £0.025m TOTAL ADJUSTMENTS £5.736m 29
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APPENDIX C SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/2026 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2025 TO 11 JULY 2025 £m Total Base Budget (including carry forward from 2024/2025) 64.188 Proposed Adjustments – Period 2 3.909 Proposed Adjustments – Period 4 5.736 Total Revised Budget 73.834 2025/2026 Budget Period 2 Adjustments Period 4 Adjustments Revised 2025/26 Budget Resource £m £m £m £m Community & Enterprise 47.675 3.118 5.375 56.168 Education 5.504 0.255 0.211 5.970 Finance & Corporate 0.545 - - 0.545 Housing & Technical 10.128 0.536 0.150 10.814 Social Work 0.337 - - 0.337 TOTAL CAPITAL PROGRAMME 64.188 3.909 5.736 73.834 30
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APPENDIX C SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/26 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2025 TO 11 JULY 2025 Resource Name Annual Budget £000 2024/25 C/F £000 Profiling /Adjs £000 Total Original Budget £000 Proposed Adjs £000 Proposed Slippage £000 Total Budget £000 Forecast Spend £000 Forecast Variance £000 Community & Enterprise Facs, Waste & Grounds 1,893 978 253 3,124 269 0 3,393 3,393 0 Enterprise & Sustainable Dev 32,674 7,271 (15,883) 24,062 5,367 (590) 28,839 28,839 0 Roads, Transport & Fleet 14,655 2,820 3,014 20,489 3,447 0 23,936 23,936 0 Resource Total 49,222 11,069 (12,616) 47,675 9,084 (590) 56,169 56,169 0 Education Growth / Accommodation Pressures 1,603 709 1,373 3,685 466 0 4,150 4,150 0 ICT Developments 1,300 46 0 1,346 0 0 1,346 1,346 0 Free School Meals 0 473 0 473 0 0 473 473 0 Resource Total 2,903 1,228 1,373 5,504 466 0 5,970 5,970 0 Finance & Corporate IT Services 300 245 0 545 0 0 545 545 0 Resource Total 300 245 0 545 0 0 545 545 0 Housing & Technical Office Accom 6,000 1,930 180 8,110 (8) 0 8,102 8,102 0 Private Housing Scheme of Assistance 1,000 0 0 1,000 0 0 1,000 1,000 0 Other Housing 645 677 (304) 1,018 694 0 1,712 1,712 0 Resource Total 7,645 2,607 (124) 10,128 686 0 10,814 10,814 0 Social Work SWIS Plus 146 31 160 337 0 0 337 337 0 Resource Total 146 31 160 337 0 0 337 337 0 Overall Total 60,216 15,180 (11,207) 64,188 10,236 (590) 73,834 73,834 0 31
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APPENDIX D SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/2026 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2025 TO 11 JULY 2025 2025/26 Original Estimate inc C/F 2025/26 Revised Budget 2025/26 Forecast Spend 2025/26 Forecast Variance 2025/26 Actual to 11/07/25 Expenditure £m £m £m £m £m General Fund Programme 64.188 73.834 73.834 - 5.276 Income 2025/26 Budget 2025/26 Revised Budget 2025/26 Actual To 11/07/25 £m £m £m Prudential Borrowing 17.192 21.602 0.000 Developers Contributions 1.965 4.718 0.000 Partners 0.450 2.222 0.276 Scottish Government: - Capital Grant 27.467 27.467 6.867 - Vacant & Derelict Land 1.447 1.502 0.994 - Place Based Investment 0.589 0.589 0.014 Levelling Up Fund 7.700 7.700 0.004 Capital Receipts 0.700 0.700 0.411 Specific Reserves 0.038 0.724 0.000 Revenue Contribution 6.610 6.610 0.000 TOTAL FUNDING 64.188 73.834 8.566 32
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Appendix E (Page 1) GENERAL FUND CAPITAL PROGRAMME 2025/2026 BUILD EXECUTIVE SUMMARY PERIOD ENDED 11 JULY 2025 (PERIOD 4) Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Programme Status Projects Complete - - - 15 - - - - - - - - - - Projects on Programme - - - 106 - - - - - - - - - - Projects Behind Programme - - - 0 - - - - - - - - - - Projects Altered Brief/ Programme - - - 6 - - - - - - - - - - Projects Held - - - 17 - - - - - - - - - - - 0 0 144 0 0 0 0 0 0 0 0 0 0 Project Status Design Feasibility - - - 43 - - - - - - - - - - Sketch Design - - - 2 - - - - - - - - - - Detailed Design - - - 1 - - - - - - - - - - Production Information - - - 21 - - - - - - - - - - Tendering - - - 23 - - - - - - - - - - On Site - - - 39 - - - - - - - - - - Complete - - - 15 - - - - - - - - - - - 0 0 144 0 0 0 0 0 0 0 0 0 0 33
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Appendix E (Page 2) General Services Capital Programme 2025/26 Build Variance Explanations Project Name Status Variance Explanation - - - 34
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Appendix F (Page 1) GENERAL FUND CAPITAL PROGRAMME 2025/26 NON-BUILD EXECUTIVE SUMMARY PERIOD ENDED 11 JULY 2025 (PERIOD 4) Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Number of Projects Carried Forward 24/25 Programme - - - 28 Approved from 25/26 Programme - - - 12 Total Projects Currently Reported - - - 40 Number of Projects Projects Completed - - - 3 Projects Ahead of Programme - - - 0 Projects on Programme - - - 37 Projects Behind Programme - - - 0 Projects, Altered Brief/Programme - - - 0 Projects On Hold - - - 0 - - - 40 35
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Appendix F (Page 2) General Services Capital Programme 2025/26 Non-Build Executive Summary – Project Status Project Status SLLC - Booking and Admission System On programme Ash Die Back On programme Langlands Boardwalk On programme Nature Restoration Fund On programme Renewal of Play Parks On programme Greenhall Replacement Bridge On programme White Bridge Replacement, Chatelherault Country Park (cost design) On programme Coalburn Tennis Court redevelopment On programme Headstone Remedial Works On programme Braidwood Play Area Redevelopment On programme Wooddean Phase 2 On programme Clyde Walkway repairs On programme Country parks upgrades On programme Composting Pilot On programme Disposable dishware reduction pilot On programme McKirdy Park Complete Alexander Hamilton Memorial Fountain - Stonehouse Park Complete Calderglen Country Park - One Way System & Infrastructure On programme Three Rivers / Clydesdale Way On programme Country Parks Masterplan - Feasibility On programme Calderglen Country Park - Pump Track On programme John Cummings – Outdoor Facilities On programme East Kilbride Town Centre Masterplan On programme 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 Coalyard Housing On programme Outdoor Space – Lanark On programme Hamilton Town Centre Masterplan On programme Hamilton Town Square On programme Vacant & Derelict Land On programme School uniform recycling pilot On programme Schools ICT On programme IT Infrastructure Refresh 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 Replacement SWISS Plus IT System On programme 36
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Appendix G (Page 1) GENERAL SERVICES CAPITAL PROGRAMME 2025/26 ROADS EXECUTIVE SUMMARY PERIOD ENDED 11 JULY 2025 (PERIOD 4) 1 2 3 4 5 6 7 8 9 10 11 12 13 Number of Projects Total Projects Currently Reported - - - 158 Programme Status Projects Complete - - - 36 Projects on Programme - - - 122 Projects Behind Programme - - - 0 Projects, Altered Brief / Programme - - - 0 Projects Still to Commence - - - 0 - - - 158 Project Status Briefing - - - 19 Production Information - - - 86 Billing - - - 0 Tendering - - - 0 On Site - - - 17 Complete - - - 36 - - - 158 37
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Appendix G (Page 2) General Services Capital Programme 2025/2026 Roads Variance Explanations Project Name Status Variance Explanation - - - 38
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 4 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held ROADS / FOOTWAYS INVESTMENT PROGRAMME East Kilbride, Rutherglen and Cambuslang Areas Strategic Schemes Craigend Road, Auldhouse 1 1 Peel Road, Thorntonhall 1 1 Stroud Road, East Kilbride - Safety Barrier 1 1 Glen Moriston, East Kilbride 1 1 Spey Terrace/Grove, East Kilbride 1 1 A727 Busby Road, East Kilbride 1 1 East Mains Road, East Kilbride 1 1 A749 Glasgow Road , East Kilbride (Kingsgate) 1 1 Mallard Terrace, East Kilbride 1 1 A726 Glasgow Road, Chapelton 1 1 Falkland Park, East Kilbride 1 1 Glen Doll, East Kilbride 1 1 Crutherland Highway, East Kilbride 1 1 Dale Avenue, East Kilbride 1 1 Redwood Drive, East Kilbride 1 1 Tantallon Park, East Kilbride 1 1 Eider Place, East Kilbride 1 1 Calderwood Road, Rutherglen 1 1 Cathkin By Pass, Rutherglen 1 1 Hallside Boulevard, Cambuslang 1 1 A724 Cambuslang Road, Rutherglen 1 1 Surface Dressing & Preventative patching Schemes Millwell Road, Auldhouse 1 1 Markethill Road, East Kilbride 1 1 Muirburn Road, Glassford 1 1 Breckonridge Highway, Strathaven 1 1 Hallside Road/Manse Brae, Cambuslang 1 1 Newton Brae, Cambuslang 1 1 Calder Road/Westburn Road, Cambuslang 1 1 Manse Brae, Cambuslang 1 1 Westburn Road, Cambuslang - Surface Dressing 2025/2026 1 1 Breckonridge Highway, Strathaven - Surface Dressing 2025/2026 1 1 Newton Brae, Cambuslang - Surface Dressing 2025/2026 1 1 Millwell Road, East Kilbride - Surface Dressing 2025/2026 1 1 Markethill Road, East Kilbride - Surface Dressing 2025/2026 1 1 PROJECT STATUS PROGRAMME STATUS Project Title 39
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 4 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Strategic Patching Cairns Road 1 1 Bogleshole Road 1 1 Stonelaw Road 1 1 Westburn Road 1 1 Eaglesham Road, East Kilbride, Peel Road 1 1 Eaglesham Road, East Kilbride, Hairmyres Train Station roundabout 1 1 Quarry Road, East Kilbride 1 1 Musgrove Place, East Kilbride 1 1 Philipshill Road, East Kilbride 1 1 Kirktonholme Road 1 1 Buchandyke Road 1 1 Gilmourton 1 1 The Mid Road (C133 1 1 Lime Road (WPL A71 – B743) 1 1 Green Street 1 1 Newton Highway 1 1 Footways Hill View, East Kilbride 1 1 Telford Rd (Denholm to Sinclair) 1 1 Maxwellton Rd (Aikman to Blacklands) 1 1 Kirkton Park, East Kilbride 1 1 Green Street, Strathaven 1 1 Ballochmyle and Lochlea, EK 1 1 Mossneuk Ave (Greenhills to Forth), East Kilbride 1 1 Seymour Green, East Kilbride 1 1 Nithsdale, East Kilbride 1 1 Burnside Road, Rutherglen 1 1 Glasgow Rd, Cambuslang 1 1 Mentieth Drive, Rutherglen 1 1 40
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 4 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Hamilton Area Strategic Schemes Strathaven Road, Hamilton *b/f from 2024 1 1 Queens Drive, Hamilton 1 1 Main Street, Uddingston 1 1 Hunter Road / Margaret Road, Hamilton 1 1 Keir Hardie Road, Larkhall 1 1 Shaws Road, Larkhall 1 1 Avon Street, Hamilton 1 1 A724 Glasgow Road, Blantyre 1 1 Livingstone Gardens / Hope Crescent, Larkhall 1 1 Field Road, Larkhall 1 1 Abercorn Drive, Hamilton 1 1 Muir Street/Nursery Place, Blantyre 1 1 Maitland Bank, Larkhall 1 1 Graham Street, Hamilton 1 1 Muir Street, Hamilton 1 1 Swisscott Avenue roundabout 1 1 Strategic Infrastructure (Drainage Schemes) Meikle Earnock Road 1 1 A72 Lanark Road 1 1 Millheugh Road, Larkhall, Broomelton Road to Glenavon Mews 1 1 Millheugh Road, Larkhall, Glenavon Mews 1 1 Preventative Maintenance Schemes Sandford Road (Phase 2) (*Preparatory patched in 2024) 1 1 Newhousemill Road, Hamilton 1 1 Candermill & Marlage Road 1 1 Preparatory Patching 1 1 Strategic Patching Swisscott Avenue, Hamilton (*b/f from 2023/24 - Due to Utility Works) 1 1 Blantyre farm Road, Uddingston (*b/f from 2024 -Lining & AntiSkid 1 1 Calder Street, Blantyre 1 1 Violet Crescent, Stonehouse 1 1 Canderside Toll, Larkhall 1 1 Carlisle Road, Birkenshaw, Larkhall 1 1 Union street, Hamilton 1 1 John Street, Blantyre 1 1 Burnblea Gardens, Hamilton 1 1 41
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 4 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Footways Marswood Green / Rosslyn Court, Hamilton 1 1 Alder Avenue, Hamilton 1 1 Lochalsh Place, Blantyre 1 1 Machan Road, Larkhall 1 1 Melrose Street, Hamilton 1 1 Strathaven Road, Stonehouse 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 Clydesdale Area Strategic Schemes A73 St John's Kirk 1 1 A706 Lanark (Patching) 1 1 A702 Elvanfoot 1 1 A721 Carnwath Road, Carluke 1 1 B7011 Brownlee Road 1 1 B7078 Cairn Lodge Services 1 1 New Trows Road, Lesmahagow 1 1 Stobilee Road, Lanark 1 1 Mousebank Road, Lanark 1 1 A73 Hyndford Road 1 1 B7011 Brownlee Road, Law 1 1 Anstruther Street, Law 1 1 New Kayes Road, Auchenheath 1 1 B7078 Carlisle Road, Blackwood 1 1 C1 Maudslie Road, Carluke 1 1 Coalburn Road/Bellfireld Road, Coalburn 1 1 A70 at Pretsmill 1 1 Preventative Maintenance Schemes A70 Lang whang 1 1 A72 Symington 1 1 B740 Crawfordjohn 1 1 B7078 Parkhead to Millrig 1 1 C29 Carstairs Junction 1 1 Strathaven Road, Lesmahagow 1 1 Preparatory Patching 1 1 Strategic Patching Carriageway Patching and minor asset improvements 1 142
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 4 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Footways Southfield Road, Blackwood 1 1 B7078 Carlisle Road 1 1 School Road/Strathaven Road, Lesmahagow 1 1 Main street, Forth 1 1 Hyndshaw View/Castlehill Crescent, Law 1 1 Carlisle Road, Crawford 1 1 ROADS REFURBISHMENT BUDGET Structures projects Bothwell Bridge, Hamilton ~ Scour Protection Works 1 1 Millheugh Bridge, Larkhall 1 1 Elvanfoot Bridge ~ refurbishment works (Cont/ from 2024/25) 1 1 Cornwall Street footbridge 1 1 East Kilbride Structures (Cont/ from 2024/25) 1 1 Traffic and Transportaion various minor works, lining & signing works 1 1 Vehicle Actived Signs ~ Upgrades 1 1 Vehicle and Pedestrian counters ~ Upgrades 1 1 Lighting ~ LED & Columns Renewal of street lighting infrastructure 1 1 BRIDGES Clyde Bridge ~ Remedial works and retention release payment only 1 1 SCOTTISH GOVERNMENT TIER 1 FUNDING (FOPRMERLY CWSR) Pedestrian and cycle improvements Hairmyres P&R ~ Active Travel Works 1 1 Redwood Drive ~ junction upgrade 1 1 Strathaven Road / Calderglen ~ Active Travel 1 1 Columbie Junction ~ Active travel 1 1 Burnside to Stonelaw Road ~ various improvements to encourage walking 1 1 Toucan Crossing Installations Stewartfield Way ~ Toucan crossings 1 1 LOCAL AUTHORITY DIRECT AWARD Walking Routes to Schools and Town Centres (Works prog being developed) 1 1 CITY DEAL PROJECTS Cathkin ~ Complementary works (various minor works) 1 1 Stewartfield Way 1 1 Greenhills ~ Loss of value/Noise compensation payments/Monitoring 1 1 43
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 4 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held PROJECT STATUS PROGRAMME STATUS Project Title STRATHCLYDE PARTNERSHIP FOR TRANSPORT Hairmyres P&R 1 1 Lanark Interchange 1 1 Congestion Reduction Measures High Blantyre Road / Hunthill Road / Douglas Street Blantyre ~ bus priority 1 1 COMMUNITY BUS FUND Land Purchase at Lanark Bus Station 1 1 19 86 0 0 17 36 36 122 0 0 0 44
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 4 September 2025 Report by: Executive Director (Finance and Corporate Resources) Subject: Capital Budget Monitoring 2025/2026 - 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 to 11 July 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 11 July 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. 2025/2026 Housing Capital Programme 4.1. 2025/2026 Budget: A total Housing Capital Programme budget of £85.948 million for 2025/2026 was also approved by Council in February 2025. This included an assumed carry forward of £4.136 million and the programme has been increased for the additional carry forward of £1.568 million. 4.2. The Scottish Government’s Affordable Housing grant for 2025/2026 has now been confirmed. For South Lanarkshire, this will result in a minor increase of £0.024 million in the 2025/2026 approved programme. 4.3. The Scottish Government has confirmed that South Lanarkshire will receive £1.767 million from the £40 million funding for the National Acquisition Programme in 2025/2026. This has been used to offset borrowing in line with anticipated spend for the financial year. 4.4. The Affordable Housing Supply funding from the Scottish Government is allocated to both the Council and Registered Social Landlords (RSLs). It is anticipated that the Council will receive approximately £2 million more than originally budgeted in 2025/2026 with RSLs requiring less of the grant available. Again, this will be used to offset borrowing in line with anticipated spend for the financial year. 6 45
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4.5. £0.160 million Scottish Government grant for the Climate Emergency Fund has also been approved to spend on Council Houses. 4.6. As a result of the adjustments noted at paragraphs 4.1 to 4.5, the revised Housing Capital programme for the year is £87.700 million. 4.7. Programmed funding for the year also totals £87.700 million. The budget, along with a detailed breakdown of the funding sources is included in Appendix A to this report. 4.8. 2025/2026 Forecast: Housing and Technical Resources have forecast spend of £87.700 million for this financial year. 4.9 2025/2026 Actual Position: Spend to 11 July 2025 on the Housing Capital Programme amounts to £14.380 million. 4.10 As at 11 July 2025, £14.380 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) 18 August 2025 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References South Lanarkshire Council, 26 February 2025 Executive Committee, 25 June 2025 Executive Committee, 27 August 2025 46
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List of Background Papers Capital Ledger prints to 11 July 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 47
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APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/26 HOUSING PROGRAMME FOR PERIOD 1 APRIL 2025 TO 11 JULY 2025 2025/26 Annual Budget 2025/26 Forecast Spend 2025/26 Forecast Variance 2025/26 Actual to 11/07/25 £m £m £m £m Expenditure 2025/26 Budget 87.700 87.700 - 14.380 2025/26 Annual Budget 2025/26 Actual to 11/07/25 £m £m Income Capital Funded from Current Revenue 35.633 8.090 Prudential Borrowing Scottish Government Specific Grant: 26.948 2.581 - New Build 18.839 0.000 - Open Market Purchase Scheme 6.000 3.629 - Mortgage to Rent 0.120 0.000 Other Income 0.160 0.080 87.700 14.380 48
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Appendix B (Page 1) HOUSING CAPITAL PROGRAMME 2025/2026 EXECUTIVE SUMMARY PERIOD ENDED 11 JULY 2025 Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Programme Status Projects Complete - - - 15 - - - - - - - - - - Projects on Programme - - - 106 - - - - - - - - - - Projects Behind Programme - - - 0 - - - - - - - - - - Projects Altered Brief/Programme - - - 6 - - - - - - - - - - Projects Held - - - 17 - - - - - - - - - - - 0 0 144 0 0 0 0 0 0 0 0 0 0 Project Status Design Feasibility - - - 43 - - - - - - - - - - Sketch Design - - - 2 - - - - - - - - - - Detailed Design - - - 1 - - - - - - - - - - Production Information - - - 21 - - - - - - - - - - Tendering - - - 23 - - - - - - - - - - On Site - - - 39 - - - - - - - - - - Complete - - - 15 - - - - - - - - - - - - - 144 - - - - - - - - 0 0 49
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Appendix B (Page 2) Housing Capital Programme 2025/2026 Build Variance Explanations Project Name Status Variance Explanation - - - 50
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1 2 3 4 5 6 7 8 9 10 11 12 13 14 Original Budget 25/26 0 2.462 7.801 14.379 20.518 26.657 32.796 38.935 45.074 51.213 57.353 63.492 69.631 85.948 Revised Budget 25/26 0 2.462 7.801 14.379 20.518 26.657 32.796 38.935 45.074 51.213 57.353 63.492 69.631 85.948 Actual 25/26 0 2.462 7.801 14.379 0 0 0 0 0 0 0 0 0 0 0 10 20 30 40 50 60 70 80 90 100 £ Millions HRA Capital Expenditure Profile Graph 25/26 51
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Report Agenda Item To: Financial Resources Scrutiny Forum Date of Meeting: 4 September 2025 Prepared 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 overall financial position of the Council’s General Fund Revenue Account and Housing Revenue Account for the period 1 April 2024 to 31 March 2025 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s):- (1) that across Resources, Corporate Items, Loan Charges and Council Tax, the Council is showing a year-end underspend of £0.548 million after proposed Transfers to Reserves (section 4 and Appendix 1), be noted; (2) that the Probable Outturn transfers approved by Members has now been revised to £47.409 million (previously £45.580 million) (Appendix 3), be noted; (3) that the additional year-end transfers to reserves totalling £9.023 million (Appendix 4), be noted; (4) that the underspend of £0.700 million in relation to South Lanarkshire Leisure and Culture (SLLC) utilities costs be returned to SLLC for use in future years (paragraph 4.5), be noted; (5) that the additional non-recurring underspend of £0.170 million in the delegated budget to the Integration Joint Board (IJB) be held in reserves for their use in future years (paragraphs 4.6 and 4.7), be noted; (6) that the monies previously set aside for Empty Property Relief (EPR) no longer required (£0.700 million), be transferred to support the cost of Insurance (paragraph 4.16), be noted; (7) that the £0.548 million underspend after proposed Transfers to Reserves, be allocated £0.040 million to Winter Wishes and £0.508 million to support the Pay Award (paragraph 4.22), be noted; (8) that this results in a break-even position for the Council for 2024/2025 (paragraph 4.23), be noted; and (9) that the break-even position on the Housing Revenue Account (section 5), be noted. 3. Background 3.1. This overview report will summarise the 2024/2025 year-end position for the Council’s General Fund Revenue Account and Housing Revenue Account. 3.2. Section 4 details the final position for the financial year, as well as the movement from the previously reported Probable Outturn position for the Council. The Housing Revenue position is shown in section 5. 7 53
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3.3. Appendix 1 to the report details the overall spend position for the current year. This position includes all Transfers to Reserves. The Transfers to Reserves approved at Probable Outturn totalling £45.580 million (Executive Committee, 12 February 2025) are shown in Appendix 3 for reference. There are some changes to these transfers to reflect spend achieved during the year. 3.4. There are also some new Transfers to Reserves proposed at the end of the year, and these are shown in Appendix 4. 4. General Services – 2024/2025 Year-End Position 4.1. For reference, the Council’s overall Probable Outturn (including approved Transfers to Reserves totalling £45.580 million (Executive Committee, 12 February 2025) was a forecast break-even. 4.2. The year-end outturn position is showing an underspend of £0.548 million. This is after proposed Transfers to Reserves at year-end. Table 1 shows the movement from the Probable Outturn break-even position to the improved underspend position of £0.548 million at financial year-end. Table 1 – General Service Year-End 2024/2025 (After Transfers to Reserves) Probable Outturn £m Year-End £m Movement from Probable to Outturn £m Resource Position (sections 4.4 to 4.7) 0.000 0.042 0.042 Loan Charges (section 4.8) 0.000 0.193 0.193 Corporate Items (section 4.9) 0.000 0.360 0.360 Council Tax (section 4.17) 0.000 (0.047) (0.047) General Services Underspend 2024/2025 0.000 0.548 0.548 4.3. This report and appendices provide a detailed analysis of the Council’s financial position at the end of financial year 2024/2025. Appendix 1 shows the position in full, including the outturn before and after transfers to reserves. A summary is included in paragraphs 4.4 to 4.21 with the detail across spend areas included in Appendix 2. 4.4. Resources – Underspend of £0.042 million: The minor underspend position is after taking into account Transfers to Reserves totalling £7.269 million. This is made up of £3.207 million of Transfers agreed at the Probable Outturn, adjusted for an additional £1.754 million to reflect the final spend position on these areas at the end of the year. This adjustment to the Transfers mainly reflects a greater underspend in Children and Families in relation to the Scottish Welfare Fund grant income which would be carried forward into the new financial year. The Total Transfers to Reserves for Resources also includes new transfers of £2.308 million being proposed by the Resources as part of their year-end position. Further detail on the Resource position is noted in Appendix 2 (sections 1 to 8). The adjusted Probable Outturn Transfers are detailed in Appendix 3 with the new transfers shown in Appendix 4. 4.5. Within Community and Enterprise Resources, the year-end position includes a new £0.700 million commitment in relation to an underspend on SLLC property utilities, that are paid for by the Council. It is proposed that this underspend is returned to SLLC for use in future years’ Budget Strategies. 54
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4.6. Within Social Work Resources, the year-end position for Adults and Older People includes a £0.650 million commitment in relation to the element of the budget delegated to the IJB. This is in line with the Probable Outturn position. This commitment reflects the agreed position at Probable Outturn where the Council allows the IJB to retain this non-recurring underspend within their reserves, earmarked for future care costs, in line with the approach to integrating health and social care budgets. 4.7. In addition, within Housing and Technical Resources, the year-end position for Property Services also includes a £0.170 million commitment in relation to the element of the budget delegated to the IJB for Scheme of Assistance. It is proposed that the Council allows the IJB to retain these monies within their reserves, for future use by the IJB. This would take the total underspend retained by the IJB to £0.820 million. 4.8. Loan Charges: There is an underspend of £0.193 million after the Transfers to Reserves approved at Probable Outturn (Appendix 3) and Transfers to Reserves proposed at year-end (Appendix 4). The transfers to reserves at the year-end are due to the additional Interest on Revenue Balances (IORB) achieved, and it is proposed that they are earmarked to assist in funding the pay award risk moving forward. The remaining underspend is an improved position of £0.193 million from the breakeven position reported at Probable Outturn and reflects the benefit of interest costs being less than anticipated. 4.9. Corporate Items: There is a net underspend of £0.360 million after taking into account the adjusted Transfers to Reserves agreed at the Probable Outturn (Appendix 3), as well as the additional transfers being proposed as part of the year- end position (Appendix 4). This is an improvement of £0.360 million (from the break- even at Probable Outturn) and reflects two notable movements shown in Table 2. Table 2: Movements in Corporate Items Since Probable Outturn £m Bad Debt Provision Movements in specific provisions across Resources has had a favourable impact on the Corporate Bad Debt Provision budget in 2024/2025. 0.546 Council Tax Second Homes – New Policy (100% Surcharge) £0.200 million of Council Tax income (included in the Council Tax Outturn, section 4.17) relates to the second homes policy introduced in April 2024. This cost to Corporate Items reflects the transfer of these monies to the Housing Revenue Account, in line with the policy agreed. (0.200) Other Minor Movements 0.014 Revised Position 0.360 4.10. Service Concessions: The change in the accounting treatment for the Council’s Service Concessions (PPP scheme) has resulted in an underspend of £4.409 million at the end of the year. 4.11. Since the last report to the Executive Committee on the implementation of IFRS16 (Executive Committee, November 2024), further work has been undertaken by the Council’s Treasury Advisers on the Council’s PPP arrangements, and the impact of the change in accounting treatment for IFRS16. At the end of the year, the change in interest rates and indexation since the initial calculations were undertaken, has meant that the estimated savings available in the earlier years are higher than 55
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originally anticipated and therefore higher than had been assumed as part of the Council’s 2026/2027 and 2027/2028 Revenue Budget Strategy. 4.12. At the Executive Committee (25 June 2025), it was proposed that the underspend of £4.4 million for 2024/2025 be set aside to assist in managing the risk of the Pay Award being higher than the assumption included in the Council’s Budget Strategy. This is covered further in a report to the Executive Committee on the Council’s 2026/2027 and 2027/2028 Budget Strategy. This proposed transfer is included in the additional Transfers to Reserves outlined in Appendix 4. 4.13. Insurance Fund: The Revenue Budget Strategy included £1.1 million as a budgeted transfer to the Insurance Fund in 2024/2025 (Appendix 3). 4.14. During 2024/2025, the Council has endured the impact of Storm Eowyn. This is one in a line of significant storm events experienced across recent years and this is having an impact on the annual costs being faced by the Fund both in terms of the claims and the premiums charged. There are also future costs anticipated in relation to liabilities which pre-date the Council and which cannot be covered by the Insurance policies held by the Council. While the Budget Strategy includes an annual increase in the allocation to the Fund, it is now not sufficient to meet the anticipated costs, and a number of additional transfers are proposed to support the Fund moving forward. 4.15. Included within the Finance and Corporate Transfers to Reserves is a further proposed contribution to the Fund of £0.803 million (Appendix 4). This proposed transfer can be met from an underspend on the Empty Property Relief (EPR) budget. 4.16. The Council also had £0.700 million set aside in the Council’s earmarked reserves for the anticipated costs of EPR in 2024/2025. This has not been required, and it is recommended that this is also transferred to the Insurance Fund. This takes the total additional amount from the General Fund to £1.503 million. 4.17. In addition, given the level of property damage costs incurred on the Council’s Housing Stock, the Housing Revenue Account year-end position includes an additional contribution of £0.500 million to the Insurance Fund in 2024/2025. This is included in the HRA year-end position outlined in section 5. 4.18. Council Tax: The over recovery for the year is £3.253 million, representing a minor adverse movement of £0.047 million since the Probable Outturn. 4.19. Transfers to Reserves: The year-end underspend of £0.548 million includes total Transfers to Reserves of £56.432 million. This includes the Transfers to Reserves approved as part of the Probable Outturn (£45.580 million) adjusted for movements totalling £1.829 million to reflect the final spend position at the end of the year (Appendix 3). 4.20. Additional Transfers to Reserves proposed at year-end total £9.023 million. This reflects the requested carry forward of funding in Reserves to allow committed areas of spend to be incurred in 2025/2026. Details of these additional proposed transfers are provided in Appendix 4. This takes the total Transfers to Reserves at year-end to £56.432 million. 4.21. Final Underspend: Taking the above year-end transfers into account leaves a final underspend of £0.548 million. 56
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4.22. Given the ongoing success of the programme, it proposed that £0.040 million of the Council underspend be set aside to support the continuation of the Winter Wishes Strategy in 2025/2026, which will help care experienced young people by providing additional support, including financial support. It is also proposed that the remaining £0.508 million is set aside to assist in managing the risk that the Pay Award is greater than the amount assumed in the Council’s Budget Strategy. This is detailed in a separate report to the Executive Committee (25 June 2025) on the 2026/2027 and 2027/2028 Budget Strategy. 4.23. This proposal, agreed at the Executive Committee (25 June 2025), resulted in these monies being transferred to Reserves, resulting in the Council returning a break- even position for financial year 2024/2025. 4.24. Year-end Accounting Adjustments: As part of the year-end process, expenditure is reviewed to identify whether it is Revenue or Capital spend. Any spend that should be classed as Capital has been removed from these monitoring figures. This has no impact on the bottom-line position of the Resources. 5. Housing Revenue Account Year-End 2024/2025 5.1. As at 31 March 2025, the Housing Revenue Account (HRA) is a showing a break- even position. 5.2. This break-even position is after a transfer from the HRA Reserve of £2.974 million. This Transfer from Reserves is £0.430 million higher than the latest probable outturn position which was a Transfer from Reserves of £2.544 million. The reason for this increase is the net impact of an overspend on Loan Charges due to interest charges being greater than anticipated and an overspend in repairs and maintenance costs which are partially offset by an over recovery of rental income and a reduction in bad debt written off. 5.3. The details of the variances across the HRA are shown in Appendix 5. 6. Employee Implications 6.1. None. 7. Financial Implications 7.1. As detailed in sections 4 and 5 of the report. 8. Climate Change, Sustainability and Environmental Implications 8.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 9. Other Implications 9.1. The main risk associated with the Council’s Revenue Budget is that there is an overspend. The risk has been assessed as low given the detailed budget management applied across the Resources. The risk is managed through four weekly Budget Monitoring Meetings at which any variance is analysed. In addition, the Probable Outturn exercise ensures early warning for corrective action to be taken where appropriate. 9.2. There are no implications for sustainability in terms of the information contained in this report. 57
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10. Integrated Impact Assessment and Consultation Requirements 10.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and, therefore, no impact assessment is required. 10.2. There is also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director (Finance and Corporate Resources) 15 August 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 31 March 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 58
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Appendix 1 Revised Forecast Forecast Annual Actual Variance Actual Variance Annual Before After Forecast 31/03/2025 31/03/2025 31/03/2025 31/03/2025 Budget Transfers Transfers Variance Before Before After After (After Transfers Transfers Transfers Transfers Transfers) Resources: £m £m £m £m £m £m £m £m Community and Enterprise Resources 129.318 129.278 129.318 0.000 128.701 0.617 129.318 0.000 Facilities Waste and Grounds 81.139 80.726 80.726 0.413 80.568 0.571 80.963 0.176 Leisure and Culture 21.747 21.759 21.759 (0.012) 21.713 0.034 21.765 (0.018) Planning and Regulatory Services 4.903 4.363 4.363 0.540 4.365 0.538 4.365 0.538 Enterprise and Sustainable Development 3.901 3.534 3.534 0.367 3.629 0.272 3.629 0.272 Roads, Transportation and Fleet 17.628 18.896 18.936 (1.308) 18.426 (0.798) 18.596 (0.968) Education Resources 483.338 482.921 483.338 0.000 482.703 0.635 483.334 0.004 Education 483.338 482.921 483.338 0.000 482.703 0.635 483.334 0.004 Finance and Corporate Resources 41.242 40.386 41.242 0.000 39.150 2.092 41.242 0.000 Finance Services - Strategy 2.254 2.266 2.266 (0.012) 2.312 (0.058) 2.312 (0.058) Finance Services - Transactions 18.136 17.403 18.153 (0.017) 16.295 1.841 18.251 (0.115) Audit and Compliance Services 0.358 0.320 0.320 0.038 0.315 0.043 0.315 0.043 Information Technology Services 7.112 7.244 7.244 (0.132) 7.242 (0.130) 7.242 (0.130) Communications and Strategy Services 2.803 2.614 2.614 0.189 2.516 0.287 2.546 0.257 Administration and Licensing Services 4.265 4.113 4.219 0.046 4.025 0.240 4.131 0.134 Personnel Services 6.314 6.426 6.426 (0.112) 6.445 (0.131) 6.445 (0.131) Housing & Technical Resources 17.692 16.987 17.692 0.000 15.971 1.721 17.692 0.000 Housing Services 9.196 8.629 9.084 0.112 8.468 0.728 9.041 0.155 Property Services 8.496 8.358 8.608 (0.112) 7.503 0.993 8.651 (0.155) Social Work Resources 237.517 236.328 237.517 0.000 235.309 2.208 237.517 0.000 Performance and Support Services 6.099 6.005 6.005 0.094 5.847 0.252 5.847 0.252 Children and Families 49.218 48.888 49.727 (0.509) 48.173 1.045 50.031 (0.813) Adults and Older People 181.344 180.994 181.344 0.000 180.984 0.360 181.334 0.010 Justice and Substance Misuse 0.856 0.441 0.441 0.415 0.305 0.551 0.305 0.551 Joint Boards 1.902 1.902 1.902 0.000 1.864 0.038 1.864 0.038 911.009 907.802 911.009 0.000 903.698 7.311 910.967 0.042 Revised Forecast Forecast Annual Actual Variance Actual Variance Annual Before After Forecast 31/03/2025 31/03/2025 31/03/2025 31/03/2025 Budget Transfers Transfers Variance Before Before After After (After Transfers Transfers Transfers Transfers Transfers) Summary: £m £m £m £m £m £m Resources Total 911.009 907.802 911.009 0.000 903.698 7.311 910.967 0.042 CFCR 1.289 1.289 1.289 0.000 1.289 0.000 1.289 0.000 Loan Charges 39.589 31.682 31.682 7.907 30.622 8.967 31.489 8.100 Corporate Items 5.526 1.250 3.006 2.520 (5.033) 10.559 2.646 2.880 Employers Contribution - T/f to Reserves 22.965 22.965 22.965 0.000 22.965 0.000 22.965 0.000 Investments - 23-24 T/f to Reserves 0.325 0.325 0.325 0.000 0.325 0.000 0.325 0.000 Outturn Underspend - T/f to Reserves 0.000 0.000 13.727 (13.727) 0.000 0.000 13.727 (13.727) Total Expenditure 980.703 965.313 984.003 (3.300) 953.866 26.837 983.408 (2.705) Council Tax 181.587 184.992 184.992 3.405 184.774 3.187 184.774 3.187 Less: Council Tax Reduction Scheme (23.544) (23.649) (23.649) (0.105) (23.478) 0.066 (23.478) 0.066 158.043 161.343 161.343 3.300 161.296 3.253 161.296 3.253 General Revenue Grant 411.592 411.592 411.592 0.000 411.592 0.000 411.592 0.000 Non Domestic Rates 366.018 366.018 366.018 0.000 366.018 0.000 366.018 0.000 Transfer from Reserves 45.050 45.050 45.050 0.000 45.050 0.000 45.050 0.000 Total Income 980.703 984.003 984.003 3.300 983.956 3.253 983.956 3.253 Net Expenditure 0.000 (18.690) 0.000 0.000 (30.090) 30.090 (0.548) 0.548 SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 31 March 2025 59
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Appendix 2 Detail of Year-End Position Across Resources and Centrally Held Budgets 1. Total Revenue Outturn – Movement from Last Reported Position: The previously reported Probable Outturn position for General Services was a break-even position after corporate Transfers to Reserves of £13.727 million. At financial year-end, the position is an additional underspend of £0.548 million. This is made up of an improvement in the Resources and centrally held budgets of Corporate Items and Loan Charges (£0.595 million) and a decrease in the over-recovery of Council Tax / Council Tax Reduction Scheme (£0.047 million). Each of the individual areas of the Council’s General Services budgets are detailed in the remainder of this Appendix. 2. Resources and Centrally Held Budgets: Details of the Resource positions, including any assumptions are detailed below. These figures include the Transfers to Reserves approved at Probable, including some changes, (Appendix 3) as well as those proposed as part of the year-end position (Appendix 4). 3. Community and Enterprise Resources: At year-end, after Transfers to Reserves, the Resource is showing a break-even position. This position includes a £0.700 million commitment in relation to an underspend on South Lanarkshire Leisure and Culture (SLLC) utilities. This commitment reflects the underspend being returned to SLLC for use in future years’ Budget Strategies. The position also includes further year-end Transfers to Reserves of £0.577 million (Appendix 4). 4. Education Resources: The year-end position is an underspend of £0.004 million which is a minor improvement of £0.004 from the position reported at Probable Outturn. This is after an increase to Transfers to Reserves included in the Probable Outturn of £0.214 million (Appendix 3). 5. Finance and Corporate Resources: The year-end position is breakeven which is in line with the position reported at Probable Outturn. This is after an increase in the Transfers to Reserves included in the Probable Outturn (£0.403 million) (Appendix 3) and further year-end Transfers to Reserves of £0.833 million (Appendix 4). 6. Housing and Technical Resources: At year-end, after Transfers to Reserves, the Resource is showing a break-even position. This position includes an amount of specific funding received in relation to the IJB that will be retained in the Council’s Balance Sheet and will be available for use by the IJB (£0.170 million). This is after an increase Transfers to Reserves included in the Probable Outturn of £0.118 million (Appendix 3) and further year-end Transfers to Reserves of £0.898 million (Appendix 4). 7. Social Work Resources: The year-end position is break-even, in line with the Probable Outturn. This position includes an amount of specific funding received in relation to the IJB that will be retained in the Council’s Balance Sheet and will be available for use by the IJB (£0.650 million). The position is also after an increase Transfers to Reserves included in the Probable Outturn of £1.019 million (Appendix 3) reflecting underspends in Performance and Support and Justice and Misuse being transferred to support future Children and Families pressures. 8. Joint Boards: There is an underspend of £0.038 million within Joint Boards in relation to the requisition for LVJB. The Probable Outturn position was break-even. 9. Loan Charges: There is an underspend of £0.193 million after the Transfers to Reserves approved at Probable Outturn (Appendix 3) and Transfers to Reserves 60
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proposed at year-end (Appendix 4). The transfers to reserves at the year-end are due to the additional Interest on Revenue Balances (IORB) achieved, and it is proposed that they are earmarked to assist in funding the pay award risk moving forward. The remaining underspend is an improved position of £0.193 million from the breakeven position reported at Probable Outturn and reflects the benefit of interest costs being less than anticipated. 10. Corporate Items: The year-end position is a net underspend of £0.360 million, after Transfers to Reserves. This is after an increase Transfers to Reserves included in the Probable Outturn of £0.075 million (Appendix 3) and further year-end Transfers to Reserves of £5.848 million (Appendix 4). The position is an improvement of £0.360 million compared to Probable Outturn and includes two notable movements since the Probable Outturn: an underspend in the Corporate Bad Debt Provision offset by a charge to reflect the Council Tax Second Homes Income to be transferred to the HRA (refer section 11). 11. Council Tax including Council Tax Reduction Scheme (CTRS): Council Tax is showing an over recovery of £3.253 million, comprising an over recovery of Council Tax of £3.187 million and an underspend on CTRS of £0.066 million. This is a minor net decrease of (£0.047 million) on the position reported as part of the Probable Outturn and includes the income from Second Homes which should be transferred to the HRA in line with the approved policy (see section 10.). 61
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Appendix 3 Transfers to Reserves – Included in the Probable Outturn Purpose / Description Resource Value £m Resources Fleet Sinking Fund These monies reflect an annual contribution to the Fleet sinking fund to maintain the asset replacement programme. Community and Enterprise 0.025 Electric Bus Payback This is ring-fenced reserves used to manage purchase of electric vehicles in short term which be repaid. Community and Enterprise 0.015 Total Community and Enterprise Resources 0.040 PEF The funding received from the Government can be used up to the end of the school term (June 2025). The underspend reflects the element of the funding that will be utilised in April to June 2025. Education 0.417 Total Education Resources Transfers at Probable Outturn 0.417 Adjust: Increase / (Decrease) in transfers to reflect spend during the year 0.214 Total Education Resources Transfers at Year End 0.631 Scottish Welfare Fund This funding forms part of the 2024/2025 revenue grant redeterminations and will be carried forward for use in 2025/2026. Finance and Corporate 0.750 Grants to Voluntary Organisations An underspend on the Grants budget has been set aside to support the use of reserves as part of the 2025/2026 saving proposal. Finance and Corporate 0.106 Total Finance and Corporate Resources at Probable Outturn 0.856 Adjust: Increase / (Decrease) in transfers to reflect spend during the year 0.403 Total Finance and Corporate Resources Transfers at Year End 1.259 Homelessness There is an underspend in the current year forecast, and it is proposed to transfer this to reserves to fund future investment in the Homelessness service to meet demand (as detailed in the Homelessness Temporary Accommodation Proposal being presented to the Executive Committee). Housing and Technical 0.237 Ukraine Resettlement Funding This funding forms part of the 2024/2025 revenue grant redeterminations and will be carried forward for use in 2025/2026. Housing and Technical 0.218 Office Accommodation Underspend from property rationalisation to be used to support future property requirements. Housing and Technical 0.250 Total Housing and Technical Resources 0.705 Adjust: Increase / (Decrease) in transfers to reflect spend during the year 0.118 Total Housing and Technical Resources Transfers at Year End 0.823 Children and Families Pressures Underspend will be carried forward to support the pressures in Children and Families into 2025/2026. Social Work 0.839 Property Maintenance Underspend will be carried forward to support capital and property maintenance works across Social Work properties. Social Work 0.350 Total Social Work Resources Transfers at Probable Outturn 1.189 Adjust: Increase / (Decrease) in transfers to reflect spend during the year 1.019 Total Social Work Resources Transfers at Year End 2.208 Total Resource Transfers to Reserves at Probable Outturn 3.207 Adjust: Increase / (Decrease) in transfers to reflect spend during the year 1.754 Total Resource Transfers to Reserves at Year End 4.961 Corporate Items Insurance Fund This is a budgeted Transfer to Reserves in line with the Revenue Budget Strategy. Corporate Items 1.100 Central Energy Efficiency Fund (CEEF) Resources are allocated funding from the CEEF Reserve to pay for spend to save projects which they repay over future years from the revenue savings generated by the project. This transfer represents the payback of savings from Resources, and the additional contribution approved as part of the 2024/2025 budget setting process and allows the Reserve to be regenerated for use on future projects. Corporate Items 0.456 Scotland Excel Contract In year procurement savings achieved has allowed for £0.200 million to be transferred to reserves to contribute towards future years contract costs associated with support for the delivery of further procurement savings. Corporate Items 0.200 Total Corporate Items Transfers at Probable Outturn 1.756 Adjust: Increase / (Decrease) in transfers to reflect spend during the year 0.075 Total Corporate Items Transfers at Year End 1.831 Total Resource/Corporate Items Transfers at Probable Outturn 4.963 Adjust: Increase / (Decrease) in transfers to reflect spend during the year 1.829 Total Resource/Corporate Items Transfers at Year End 6.792 62
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Appendix 3 (cont) Previously Approved Transfers to Reserves Employers Pension Contribution The underspend in Resource budgets (£22.965 million) has been transferred to the Employer Contribution – Transfers to Reserves line, for use in line with the Strategy (approved, Executive Committee, November 2023). Employers Pension Contribution (T/f to Reserves) 22.965 Investments – CEEF Budget of £0.250 million for the Central Energy Efficiency Fund has been moved to the budget line 2024/2025 Investments – Transfers to Reserves (detailed in the Executive Committee, June 2024). Investments 2024/25 (T/f to Reserves) 0.250 Investments – Net Zero Innovation Fund Budget of £0.075 million for the Net Zero Innovation Fund has been moved to the budget line 2024/2025 Investments – Transfers to Reserves (detailed in the Executive Committee, June 2024). Investments 2024/25 (T/f to Reserves) 0.075 Future Years Pay Award Underspend in 2024/2025 Pay Award funding (£3.600 million) to be set aside to contribute to future years Pay Award costs (approved, Executive Committee, June 2024). Use of Outturn Underspend 3.600 Total Approved Transfers to Reserves at Probable Outturn 26.890 Transfers to Reserves – Use of Outturn Underspend Budget Strategy 2027/2028 to 2029/2030 Use of the Loans Fund Review (£7.907 million) underspend to support the budget strategy from 2027/2028 to 2029/2030 (noted in the Executive Committee Budget Strategy report, November 2024). Use of Outturn Underspend 7.907 Budget Strategy Use of Utilities (£2.000 million), Procurement Savings (£0.520 million) and Council Tax (£3.300 million) underspends to support the budget strategy from 2025/2026 to 2027/2028 (Utilities and Council Tax noted in the Executive Committee Budget Strategy report, November 2024). Use of Outturn Underspend 5.820 Transfers to Reserves – Use of Outturn Underspend 13.727 Total Transfers to Reserves at Year End: Total Transfers to Reserves Approved at Probable Outturn 45.580 Adjust: Increase / (Decrease) in transfers to reflect spend during the year 1.829 Total Transfers to Reserves at Year End 47.409 The increase in transfers to reflect changes in spend since Probable Outturn is shown below: Purpose / Description Resource Value £m Resources PEF The funding received from the Government can be used up to the end of the school term (June 2025). The further underspend reflects the element of the funding that will be utilised in April to June 2025. Education 0.214 Total Education Resources 0.214 Scottish Welfare Fund This funding forms part of the 2024/2025 revenue grant redeterminations and the additional underspend will be carried forward for use in 2025/2026. Finance and Corporate 0.403 Total Finance and Corporate Resources 0.403 Homelessness It is proposed that the additional underspend be transferred to reserves to fund future investment in the Homelessness service to meet future demands. Housing and Technical 0.118 Total Housing and Technical Resources 0.118 Children and Families Pressures Additional underspend will be carried forward to support the pressures in Children and Families into 2025/2026. Social Work 1.019 Total Social Work Resources 1.019 Total Resource Proposed Transfers to Reserves at Year-End 1.754 Corporate Items Investments – Net Zero Innovation Fund Underspend for the Net Zero Innovation Fund 2024/2025 allocation to be carried forward and utilised alongside 2025/2026 funding. Investments 2024/25 0.075 Total Corporate Items Transfers to Reserves at Year-End 0.075 Total Proposed Transfers to Reserves at Year-End 1.829 63
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Appendix 4 Transfers to Reserves – Additional Proposed Transfers at Year-End Purpose / Description Resource Value £m Resources Play Equipment Due to timing, this project will complete in 2025/2026 and will augment the overall play area strategy. Community and Enterprise 0.130 Storm Costs Underspends within Grounds and Roads services will be carried forward to support costs associated with damage caused by storm Eowyn. These include the removal of trees and other infrastructure, additional inspection works to assess damage to road signs, and repair costs to these signs to support health and safety and traffic regulations. These works will be completed during 2025/2026. Community and Enterprise 0.395 Community Fightback Fund / Future Libraries Fund The underspend is required for commitments next financial year in relation to supporting the Community Assets Transfers. Community and Enterprise 0.052 Total Community and Enterprise Resources 0.577 Sanitary Products The underspend is required to be carried forward to fulfil orders placed before the end of the financial year. Due to timing, these will be received in 2025/2026. Finance and Corporate 0.030 Insurance Fund A contribution to reflect additional costs to the Fund due to significant storm events over recent financial years, including storm Eowyn (detailed in sections 4.13 to 4.16). Finance and Corporate 0.803 Total Finance and Corporate Resources 0.833 Hamilton Town Centre Income relating to Estates portfolio in Hamilton is better than budgeted, and it is proposed that this be transferred to reserves for future costs associated with the Hamilton Town Centre Masterplan. Housing and Technical 0.898 Total Housing and Technical Resources 0.898 Total Resource Proposed Transfers to Reserves at Year End 2.308 Loan Charges Benefit from Interest on Revenue Balances transferred to support the risk that the Pay Award could be settled at a higher level than included in the Council’s Budget Strategy. Loan Charges 0.867 Total Loan Charges Proposed Transfers to Reserves 0.867 Corporate Items Pay Award 2023/2024 The Council were required to use reserves as part of the funding package for the 2023/2024 pay deal. A one-off allocation of £1.239 million of funding was provided to replenish those reserves (detailed in the Executive Committee, March 2025). Pay Award 1.239 Service Concessions Underspend in 2024/2025 from the change in accounting treatment for the Council’s Service Concessions (PPP scheme) to be transferred to reserves to support the risk that the Pay Award could be settled at a higher level than include in the Council’s Budget Strategy. Service Concessions 4.409 Council Tax Second Homes – New Policy (100% Surcharge) Income of £0.200m should be transferred to the Housing Revenue Account in line with the Council’s second homes policy introduced in April 2024. HRA 0.200 Total Corporate Items Transfers to Reserves at Year-End 5.848 Total Proposed Transfers to Reserves at Year End 9.023 Final Transfers resulting in a Break-Even (section 4.22) Winter Wishes Proposed transfer to extend the Winter Wishes programme into 2025/2026. General 0.040 Pay Risk Proposed transfer to support the Pay Risk. General 0.500 Final Transfer 0.548 64
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Appendix 5 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 reflecting increased demand. 2. The overspend in Payments to Other Bodies reflects additional support payments for current IT systems. 3. The over recovery in income is due to greater than budgeted income from rent collection and income from previous year insurance settlements being better at the end of the year. These are offset in part by lower than expected income from laundry charges. 4. The transfer to reserves is lower than budgeted due to the net effect of the overall position. 5. The overspend is due to interest charges on revenue balances being greater than anticipated. Revised Projected Projected Actual Variance Under / % Note Annual Outturn Outturn 31/03/25 31/03/25 (Over) Variance Budget Variance Budget Category £m £m £m £m £m Employee Costs 14.415 14.543 (0.128) 14.458 (0.043) Over -0.30% Property Costs 59.211 58.766 0.445 58.171 1.040 Under 1.76% 1 Supplies and Services 0.777 0.787 (0.010) 0.923 (0.146) Over -18.79% Transport and Plant 0.195 0.160 0.035 0.242 (0.047) Over -24.10% Administration 5.594 5.469 0.125 5.591 0.003 Under 0.05% Payment to Other Bodies 3.125 3.504 (0.379) 3.576 (0.451) Over -14.43% 2 Payment to Contractors 0.100 0.100 0.000 0.117 (0.017) Over -17.00% Transfer Payments 0.000 0.000 0.000 0.000 0.000 Under 0.00% Financing Charges 32.006 32.006 0.000 31.830 0.176 Under 0.55% Total Controllable Exp. 115.423 115.335 0.088 114.908 0.515 Under 0.45% Total Controllable Inc. (122.055) (123.358) 1.303 (124.402) 2.347 Over Recovered 1.92% 3 Transfer to/(from) Balance Sheet (4.096) (2.544) (1.552) (2.974) (1.122) Under Recovered -27.39% 4 Net Controllable Exp. (10.728) (10.567) (0.161) (12.468) 1.740 Under 16.22% Loan Charges 10.728 10.567 0.161 12.468 (1.740) Over -16.22% 5 Net Controllable Exp. 0.000 0.000 0.000 0.000 0.000 - 0.00% SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 31 March 2025 Housing Revenue Account 65
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 4 September 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 31 March 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. 8 67
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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) 15 August 2025 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Revenue Ledger prints to 31 March 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 68
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Appendix A South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 31 March 2025 (No 14) Community and Enterprise Resources Committee Revised Projected Projected Actual Variance % Annual Outturn Outturn to Period 14 to Period 14 Budget Variance 31/03/25 31/03/25 Before Transfers Service Departments :- £m £m £m £m £m Facilities, Waste and Grounds 81.139 80.726 0.413 80.568 0.571 0.70% Leisure and Culture 21.747 21.759 (0.012) 21.713 0.034 0.16% Planning and Regulatory Services 4.903 4.363 0.540 4.365 0.538 10.97% Enterprise and Sustainable Development 3.901 3.534 0.367 3.629 0.272 6.97% Roads, Transportation and Fleet 17.628 18.896 (1.268) 18.426 (0.798) (4.53%) Position Before Transfer to Reserves 129.318 129.278 0.040 128.701 0.617 0.48% Transfers to Reserves as at 31/03/2025 0.617 (0.617) (0.48%) Position After Transfers to Reserves at 31/03/2025 129.318 0.000 0.00% 8 69
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Community and Enterprise Resources Variance Analysis 2024/25 (Period 14) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 4,075k under APT&C Basic/Superannuation/NI - 4,826k under Facilities, Waste and Grounds Services - 2,848k under Planning and Regulatory Services - 360k under Enterprise and Sustainable Development - 265k under Roads, Transportation and Fleet Services - 1,344k under The variances are mainly due to vacant posts, with recruitment currently being progressed and posts being held for savings in future years. Overtime - (677k) over Facilities, Waste and Grounds Services - (969k) over The overtime overspend is mainly within Grounds and is due to vehicle checks, verge maintenance works and weekend work at cemeteries and golf courses and work relating to Storm Eowyn. There was also overspends within Facilities, Streets and Waste due to staff absences and delays in recruitment. These 70
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Additional Pension Costs - (74k) over Roads, Transportation and Fleet Services - 284k under Planning and Regulatory Services – (71k) over are offset by underspends in basic pay (above). The overtime underspend is mainly due to anticipated reduced overtime being worked within Roads Construction for roads maintenance works. The overspend relates to the ongoing cost of early retirals. Property Costs (964k) over Rates (133k) over Facilities, Waste and Grounds Services - (117k) over Roads, Transportation and Fleet Services - (18k) over The overspend is due to domestic rates being applied which previously had 100% relief. The level of rates charged for Road’s depots is greater than the budget set. Scottish Water - Metered Charges - (43k) over Facilities, Waste and Grounds Services - (26k) over Roads, Transportation and Fleet Services - (20k) over The level of Water charges to supply the cemeteries and crematorium within Streets is higher than the budget set. The level of Water charges to supply the depots within Roads Construction is higher than the budget set. 71
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Rent - (58k) over Facilities, Waste and Grounds Services - 11k under Leisure Services - (12k) over Enterprise and Sustainable Development - (37k) over Roads, Transportation and Fleet Services - (18k) over The level of rent is lower than anticipated for the depots within Waste, Streets and Grounds. The overspend is mainly due to properties which have been handed back to the council. The overspend is partly due to room hire costs for Employability and higher than budgeted rent costs for vacant units at Hamilton Towers, Castle Street. The level of rent is higher than budget for the depots within Roads Construction. Security Costs – (21k) over Facilities, Waste and Grounds Services – (25k) over The overspend is within Facilities and relates to costs to Profile Security for call outs and key holding services. Repairs & Maintenance - Internal - (31k) over Roads, Transportation and Fleet Services - (35k) over The overspend mainly relates to the upkeep of the Road’s construction depots. 72
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Repairs & Maintenance - External - (68k) over Roads, Transportation and Fleet Services - (80k) over The overspend is partly due to repair costs for Road’s construction depots and higher than budgeted costs for repairs to parking machines. Electricity Contract - (42k) over Facilities, Waste and Grounds Services - 164k under Enterprise and Sustainable Development - 16k under Roads, Transportation and Fleet Services - (222k) over The underspend is due to costs being less than budgeted within Amenity Services. The underspend is due to less costs incurred for rental properties within the service. The overspend mainly relates to higher than budgeted electricity costs associated with the charging of electrical vehicles. Cleaning & Janitorial Supplies - (358k) over Facilities, Waste and Grounds Services - (362k) over The overspend relates to an increase in costs for cleaning materials within Facilities Management. Health and Hygiene Materials - (85k) over Facilities, Waste and Grounds Services - (85k) over The overspend relates to an increase in costs for health and hygiene materials within Facilities Management. 73
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Refuse Uplifts - (123k) over Facilities, Waste and Grounds Services - (108k) over The overspend relates to greater than budgeted expenditure on refuse uplift in schools within Facilities Management. Supplies and Services 804k under Computer Equipment Purchase - (323k) over Facilities, Waste and Grounds Services - 46k under Roads, Transportation and Fleet Services - (352k) over The Facilities underspend relates to IT charges for school kitchen laptops being less than budgeted. The overspend mainly relates to increased costs for annual subscriptions for computer licences within Roads. There is also an overspend in Fleet Services due to an upgrade of the Tranman system. IT Equipment Maintenance - (42k) over Facilities, Waste and Grounds Services - (27k) over Roads, Transportation and Fleet Services - (15k) over The overspend is due to costs for the cashless system within Facilities Management. The overspend is in relation to the annual cost for Fleetplan. Equipment, Apparatus and Tools - 69k under Roads, Transportation and Fleet Services - 54k under The underspend mainly relates to less spend than anticipated on the upkeep of the PSA buses. 74
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) Small Tools - 92k under Facilities, Waste and Grounds Services - 79k under Roads, Transportation and Fleet Services - 13k under The underspend within Grounds partially offsets the overspend in Materials. The underspend is due to reduced hire costs for small tools within Roads Construction. Furnishings - 79k under Facilities, Waste and Grounds Services - 79k under The underspend on Furnishings is within Facilities and partially offsets the overspend in Equipment. Materials - 712k under Facilities, Waste and Grounds Services - (615k) over Roads, Transportation and Fleet Services - 1,327k under The overspend in Grounds relates to costs for items such as weedkiller, plants etc. This is partially offset by an underspend in equipment. The underspend is due to reduced levels of work on roads maintenance. Food - 126k under Facilities, Waste and Grounds Services - 134k under The underspend is mainly due to opening stock and expenditure on school milk being less than budgeted. Protective Clothing & Uniforms - (89k) over Facilities, Waste and Grounds Services - (81k) over The overspend relates to PPE costs within Facilities Management. 75
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) Other Supplies & Services - 257k under Facilities, Waste and Grounds Services - 235k under Roads, Transportation and Fleet Services - 21k under The underspend is due to play investment expenditure being less than budgeted within Amenity Services, there is also an underspend in general supplies & services expenditure within Facilities. The underspend is within Fleet and relates to the costs for pool car permits being less than budget. Transport and Plant (479k) over Purchase of Plant - 57k under Facilities, Waste and Grounds Services - 57k under The underspend is within Streets and partially offsets the overspend in Leasing. Fleet Services - Fuel - (290k) over Facilities, Waste and Grounds Services - (32k) over Roads, Transportation and Fleet - (258k) over The overspend is due to electric vehicle fuel costs being higher than budget. This is offset by an underspend in Fleet Service Charges, Fuel. The overspend is due to fuel costs being higher than budget. This is offset by an over recovery in income. Fleet Services - Vehicle Hire - (153k) over Roads, Transportation and Fleet - (152k) over The overspend within Fleet is due to casual hire now being charged annually rather than monthly, this is offset by an over recovery in income. 76
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont.) Fleet Services - Repairs - (541k) over Roads, Transportation and Fleet - (531k) over The overspend is due to higher costs in relation to outside repairs, materials and tyres within the Fleet Workshop. Other Transport Costs – 140k under Facilities, Waste and Grounds Services - 143k under The underspend within Grounds relates to the purchase of a MEWP which was not received before the year end. This offsets the corresponding Capital Income under recovery. Licences - (15k) over Roads, Transportation and Fleet - (15k) over The overspend is in relation to MOT certificates, this is offset by income. Fleet Service Charges - Vehicle Maintenance - (179k) over Facilities, Waste and Grounds Services - (177k) over This overspend is due to higher than anticipated charges for routine maintenance within Waste, Streets, Grounds and Facilities Management. Fleet Service Charges - Plant Maintenance - 47k under Facilities, Waste and Grounds Services - 32k under Roads, Transportation and Fleet - 15k under The underspend is mainly due to lower than anticipated costs associated with plant vehicles within Grounds. The underspend is mainly due to lower than anticipated costs associated with the upkeep of Winter plant within Roads. 77
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont.) Fleet Service Charges - Asset Modification - 35k under Roads, Transportation and Fleet - 28k under The underspend is within Roads, General and Fleet and is due to less demand for vehicle modifications. Fleet Service Charges - Leasing - 144k under Facilities, Waste and Grounds Services - 44k under Roads, Transportation and Fleet - 88k under The Leasing underspend is in the main due to lease extension costs for older vehicles being less than the annual lease cost for newer vehicles. There has also been a reduction in the number of leased vehicles throughout the Resource and switch of several EV vehicles from leases to contract hires. Fleet Service Charges - Hired Vehicles - 426k under Facilities, Waste and Grounds Services - 67k under Roads, Transportation and Fleet - 356k under The underspend mainly relates to the lower demand for hired vehicles within Grounds and Streets. The underspend mainly relates to the lower demand for hired vehicles within the Roads Construction Unit in carrying out maintenance works. 78
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont.) Fleet Service Charges - Contract Hire - (290k) over Facilities, Waste and Grounds Services - (68k) over Planning and Regulatory Services - (14k) over Roads, Transportation and Fleet - (208k) over The overspend reflects the contract hire charge for EV cars that were previously grant funded. Fleet Service Charges - Fuel - 100k under Facilities, Waste and Grounds Services - 78k under Small underspends within Facilities, Grounds and Streets give rise to the underspend. Hire of External Vehicles - Brushes - 33k under Facilities, Waste and Grounds Services - 33k under The underspend is within Streets and is due to there being less requirement for hire of external brushes this year. Administration (226k) over Printing & Stationery - (34k) over Facilities, Waste and Grounds Services - (40k) over The overspend is mainly due to the printing of menus and promotional material within Facilities Management. Telephones - 52k under Facilities, Waste and Grounds Services - 15k under The underspend is due to there being less requirements for telephones throughout all services. Planning and Regulatory Services - 13k under 79
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Subjective Head Variance Subjective line Service / amount Explanation Administration (cont.) Enterprise and Sustainable Development - 18k under Roads, Transportation and Fleet - 6k under Mobile Phones - (18k) over Facilities, Waste and Grounds Services - (5k) over Enterprise and Sustainable Development - (14k) over The overspend is due to an increase in the cost of mobile phone contracts. Roads, Transportation and Fleet - 21k under The underspend is due to there being less requirements for mobile phones throughout the service. Advertising - (19k) over Planning and Regulatory Services - (12k) over Roads, Transportation and Fleet - (9k) over The overspend is due to higher than budgeted advertising costs associated with Planning Applications and offset against income. The overspend is mainly within Roads in respect of the advertising of road closures. 80
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Subjective Head Variance Subjective line Service / amount Explanation Administration (cont.) Postages - (13k) over Planning and Regulatory Services - (9k) over The overspend is mainly due to an increased level of postages within Planning & Building Standards. Membership Fees - 18k under Enterprise and Sustainable Development - 38k under Roads, Transportation and Fleet - (14k) over The underspend is due to less membership fees and subscription costs within Employability and Support. There are small overspends on membership fees within Fleet and Roads. Medical Costs - (60k) over Facilities, Waste and Grounds Services - (47k) over Roads, Transportation and Fleet - (12k) over The overspend reflects a higher than anticipated level of medical referrals due to staff absence levels. Legal Expenses - (52k) over Planning and Regulatory Services - (32k) over Enterprise and Sustainable Development - (12k) over The overspend is within Environmental and relates to ongoing legal costs. The overspend is within Employability and is offset within the overall service budget. Training - (94k) over Facilities, Waste and Grounds Services - (38k) over The overspend is mainly within Grounds and relates to Health & Safety training. 81
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Subjective Head Variance Subjective line Service / amount Explanation Administration (cont.) Planning and Regulatory Services - (20k) over Enterprise and Sustainable Development - (25k) over Roads, Transportation and Fleet - (11k) over The overspend reflects increased costs for specialised training within Environmental Health. The overspend is mainly within Employability and is offset within the overall service budget. The overspend relates to greater than budgeted costs for statutory training within the Roads service. Payment to Other Bodies (380k) over Payment to Other Bodies - (359k) over Planning and Regulatory Services - 74k under Leisure Services - (13k) over Roads, Transportation and Fleet - (427k) over The underspend is due to reduced costs associated with the Local Plan. The overspend relates to the annual fireworks display at Strathclyde Park being greater than budget. The overspend within Roads is mainly due to payments in respect of WoSLA for winter weather forecasts being greater than anticipated. Payment to Contractors (2,534k) over Payment to Trading Service - (2,026k) over Enterprise and Sustainable Development - (54k) over The overspend within Support relates to repair works at various leisure centre car parks. 82
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (cont.) Payment to Private Contractor - (504k) over Roads, Transportation and Fleet - (1,973k) over Facilities, Waste and Grounds Services - (658k) over Planning and Regulatory Services - 41k under Leisure Services - 53k under Roads, Transportation and Fleet - 51k under The overspend is mainly due to higher than budgeted costs for bridge repairs and statutory inspections along with payments to the Roads Construction Unit in respect of roads and lighting routine maintenance and higher than budgeted costs for winter. The overspend is mainly due to higher that anticipated costs on the upkeep of the Crematorium and cemeteries along with the use of sub - contractors within Grounds. The underspend is mainly due to the temporary suspension of the collection of stray dogs and lower demand in pest control within Environmental. The underspend relates to less spend on the Community Fight Back fund. Reduced level of specialist works carried out by sub- contractors within Roads Construction. 83
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Subjective Head Variance Subjective line Service / amount Explanation Income (334k) under recovered Contributions from Other Bodies – 99k over recovered Facilities, Waste and Grounds Services – 76k over recovered The over recovery is mainly within Facilities and relates to funding provided by the Scottish Government for bad debt. ERDF Grant – 85k over recovered Enterprise and Sustainable Development – 85k over recovered The over recovery is due to UK Government Miners Restoration Grant and is offset by matching expenditure. Sales - General - 652k over recovered Roads, Transportation and Fleet - 689k over recovered The over recovery mainly relates to higher than anticipated income from skip permits and road closures and is offset by overspends within the overall service. Fees & Charges - General - 358k over recovered Facilities, Waste and Grounds Services - (88k) under recovered Planning and Regulatory Services - 157k over recovered The under recovery is within Streets and is due to a decrease in demand for burials, this is partially offset by an over recovery in uplifts within Waste. The over recovery is due to increased income for Planning applications during the year. 84
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Fees and Charges - Departments of the Authority - 502k over recovered Roads, Transportation and Fleet - 273k over recovered Facilities, Waste and Grounds Services - (182k) under recovered Roads, Transportation and Fleet - 697k over recovered The over recovery is mainly within Roads and is due to higher than anticipated Roads Construction Consent Income, partially offset by reduced income for Parking and EV charging. This over recovery is offset by reduced design fee income recovered for capital projects within Roads. The under recovery within Grounds is a result of care of gardens income being less than budgeted, also income for Greenhills Road has been carried forward to next year. This is partially offset by over recoveries in clearances and uplifts. The over recovery is mainly due to income for EV charging points at council properties within fleet and an over recovery in Roads due to Roads Construction carrying out additional works for other services. 85
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Elections - 34k over recovered Facilities, Waste and Grounds Services - 34k over recovered The over recovery relates to income received for services provided at the General Election. Rental Income - 53k over recovered Leisure Services - 13k over recovered Enterprise and Sustainable Development - 32k over recovered The over recovery is due to rental income associated with halls. The over recovery is due to credits received for various property rentals. Fleet Services - 326k over recovered Roads, Transportation and Fleet - 326k over recovered The over recovery is due to income received for vehicle maintenance, casual hire and taxi inspections being higher than budgeted. This partially offsets the overspend in expenditure. Other Income - 367k over recovered Facilities, Waste and Grounds Services - 357k over recovered The over recovery within Grounds relates to additional service requests. 86
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Recovery From Capital - (515k) under recovered Roads, Transportation and Fleet - (515k) under recovered The under recovery is due to less than anticipated design fee income recovered from capital projects within Roads. This under recovery is partially offset by increased income from Roads Constructions Consents. Trading Services Recharges - (1,607k) under recovered Facilities, Waste and Grounds Services - (96k) under recovered Roads, Transportation and Fleet - (1,511k) under recovered The under recovery is within Grounds and relates to adoption monies not being drawn down, this is partially offset by an over recovery in Facilities due to service movement requests. The 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 and materials. * The underlined variances represent new variances since the last report. 87
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South Lanarkshire Council Revised Period 14 Period 14 Community & Enterprise Resources Summary Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2024/2025 24/25 EMPLOYEE COSTS APT & C BASIC 83,738 79,475 4,263 APT & C OVERTIME 1,702 2,335 (633) APT & C SUPERANNUATION 5,545 4,821 724 APT & C NIC 6,988 7,121 (133) TRAVEL AND SUBSISTENCE 36 2 34 OTHER EMPLOYEE COSTS (105) 1 (106) PENSION INCREASES 1,141 1,215 (74) APPRENTICESHIP LEVY 410 410 0 EMPLOYEE COSTS 99,455 95,380 4,075 PROPERTY COSTS RATES 979 1,112 (133) SCOTTISH WATER - UNMETERED CHARGES 25 5 20 SCOTTISH WATER - METERED CHARGES 146 189 (43) RENT 210 268 (58) SERVICE CHARGE 42 45 (3) FACTORING CHARGES 15 28 (13) PROPERTY INSURANCE 302 299 3 SECURITY COSTS 44 65 (21) GROUND MAINTENANCE 8 13 (5) GROUNDS MAINTENANCE ADDITIONAL WORKS 0 2 (2) REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 70 101 (31) LIFE CYCLE MAINTENANCE 0 6 (6) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 282 350 (68) GAS HEATING LEASE COSTS 0 1 (1) SOLID FUEL HEATING MAINTENANCE 0 2 (2) ELECTRICITY - CONTRACT 5,055 5,097 (42) GAS 2,164 2,171 (7) HEATING OIL 14 0 14 FIXTURES & FITTINGS 0 1 (1) CLEANING CONTRACT 15 15 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 445 803 (358) HEALTH & HYGIENE MATERIALS 43 128 (85) PEST CONTROL 0 1 (1) REFUSE UPLIFT 405 528 (123) OTHER PROPERTY COSTS 204 201 3 OFFICE ACCOMODATION FACILITIES 3 4 (1) PROPERTY COSTS 10,471 11,435 (964) 88
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South Lanarkshire Council Revised Period 14 Period 14 Community & Enterprise Resources Summary Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2024/2025 24/25 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 552 875 (323) COMPUTER EQUIPMENT MAINTENANCE 45 64 (19) I.T. EQUIPMENT MAINT-CONTRACT 219 242 (23) I.T. ELECTRONIC MESSAGING 3 0 3 EQUIPMENT, APPARATUS AND TOOLS 1,342 1,273 69 SMALL TOOLS 107 15 92 ADAPTATIONS FOR CLIENTS 0 17 (17) FURNITURE - OFFICE 0 5 (5) FURNITURE - GENERAL 1 0 1 FURNISHINGS (INCL. CROCKERY & LINEN) 116 37 79 MATERIALS 8,172 7,460 712 MATERIALS, APPARATUS AND EQUIPMENT 12 15 (3) PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 25 (23) TV LICENCES 0 1 (1) PROVISIONS 0 1 (1) FOOD PURCHASES 6,600 6,602 (2) BEVERAGES 0 12 (12) SCHOOL MILK 50 2 48 NURSERY MILK 22 22 0 NURSERY FRUIT/VEG 20 25 (5) RECHARGES OF DIRECT FOOD COSTS 68 (10) 78 OPENING STOCK 0 (20) 20 PROTECTIVE CLOTHING & UNIFORMS 206 295 (89) LAUNDRY COSTS 10 12 (2) OTHER SUPPLIES AND SERVICES 415 158 257 CATERING - CONTRACT 0 1 (1) CATERING - EXTERNAL 0 4 (4) MAJOR SUPPLY OF ELECTRICAL POWER 2,984 3,006 (22) OUTSOURCED MAIL 0 3 (3) DELIVERY CHARGE 1 2 (1) BULK BUYING DISCOUNT 0 (1) 1 SUPPLIES AND SERVICES 20,947 20,143 804 89
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South Lanarkshire Council Revised Period 14 Period 14 Community & Enterprise Resources Summary Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2024/2025 24/25 TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 8 (8) PURCHASE OF PLANT 63 6 57 FLEET SERVICES - DRIVERS 61 71 (10) FLEET SERVICES - FUEL 3,488 3,778 (290) FLEET SERVICES - VEHICLE HIRE 1,071 1,224 (153) POOL CAR CHARGES - RENTAL 60 97 (37) POOL CAR CHARGES - FUEL 21 0 21 POOL CAR CHARGES - ADDITIONAL COSTS 7 0 7 TYRES 0 1 (1) OTHER TRANSPORT COSTS 218 78 140 TRANSPORT INSURANCE 92 93 (1) LICENCES 491 506 (15) FLEET SERVICES - REPAIRS 2,595 3,136 (541) PLANT SERVICES 19 12 7 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 4,606 4,785 (179) FLEET SERVICE CHARGES - PLANT MAINTENANCE 342 295 47 FLEET SERVICE CHARGES - ASSET MODIFICATION 106 71 35 FLEET SERVICE CHARGES - LEASING 5,414 5,270 144 FLEET SERVICE CHARGES - HIRED VEHICLES 1,420 994 426 FLEET SERVICE CHARGES - CONTRACT HIRE 44 334 (290) FLEET SERVICE CHARGES - ROAD FUND LICENCE 225 196 29 FLEET SERVICE CHARGES - FUEL 2,679 2,579 100 FLEET SERVICE CHARGES - DRIVERS 57 62 (5) HIRE OF EXTERNAL VEHICLES 38 0 38 HIRE OF EXTERNAL PLANT 339 340 (1) HIRE OF SKIPS 43 39 4 STORAGE 4 2 2 EXTERNAL TRANSPORT CONTRACT 2 18 (16) PUPIL TRANSPORT - SPECIAL EDUCATION 0 (7) 7 PUPIL TRANSPORT - OTHER 107 103 4 TRANSPORT AND PLANT 23,612 24,091 (479) ADMINISTRATION PRINTING AND STATIONERY 152 186 (34) TELEPHONES 109 57 52 MOBILE PHONES 72 90 (18) ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 8 0 ADVERTISING - OTHER 87 106 (19) POSTAGES/COURIERS 33 46 (13) MEMBERSHIP FEES/SUBSCRIPTIONS 251 233 18 INSURANCE 260 262 (2) MEDICAL COSTS 6 66 (60) LEGAL EXPENSES 4 56 (52) HOSPITALITY / CIVIC RECOGNITION 3 15 (12) INTERNET AGENCY FEES 23 38 (15) SECURITY UPLIFT FEES 26 16 10 OTHER ADMIN COSTS 4 6 (2) CONFERENCES - MEMBERS (incl associated 0 (15) 15 TRAINING 5 99 (94) ADMINISTRATION 1,043 1,269 (226) 90
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South Lanarkshire Council Revised Period 14 Period 14 Community & Enterprise Resources Summary Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2024/2025 24/25 PAYMENT TO OTHER BODIES JOINT COMMITTEES - GENERAL 0 17 (17) SPTE: ANNUAL BUS SUBSIDY 1,891 1,917 (26) SPTE: BUS OTHER 258 258 0 SPTE: FERRIES 29 29 0 SPTE: UNDERGROUND 1,318 1,318 0 SPTE: OTHER 1,727 1,727 0 SPTE: MAINTENANCE OF BUS SHELTERS AND STOPS 131 131 0 OTHER LOCAL AUTHORITIES 231 244 (13) GRANTS TO VOLUNTARY ORGANISATIONS 22 20 2 PAYMENTS TO VOLUNTARY ORGANISATIONS 39 39 0 PAYMENTS TO OTHER BODIES 19,321 19,680 (359) EXTERNAL AUDIT FEES 3 3 0 ACTIVITIES PROGRAMME 70 77 (7) COUNSELLING 5 1 4 PRIVATE INDIVIDUALS - GENERAL 431 395 36 PAYMENT TO OTHER BODIES 25,476 25,856 (380) PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR (1,932) 94 (2,026) PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 315 (13) PAYMENT TO PRIVATE CONTRACTOR 37,923 38,427 (504) PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 30 21 9 PAYMENT TO CONTRACTORS 36,323 38,857 (2,534) TRANSFER PAYMENTS CONCESSIONARY FARES 617 611 6 TRANSFER PAYMENTS 617 611 6 FINANCING CHARGES LEASING CHARGES - FINANCE 0 (1) 1 LEASING CHARGES - OPERATIONAL 0 1 (1) I.T. EQUIPMENT LEASING-CONTRACT 209 240 (31) INTEREST ON REVENUE BALANCES 0 (12) 12 FINANCING CHARGES 209 228 (19) TOTAL EXPENDITURE 218,153 217,870 283 91
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South Lanarkshire Council Revised Period 14 Period 14 Community & Enterprise Resources Summary Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2024/2025 24/25 INCOME MILK SUBSIDIES FROM THE E.U. (37) (2) (35) CONTRIBUTIONS FROM OTHER BODIES (16,937) (17,183) 246 ERDF GRANT 0 (85) 85 SALES - GENERAL (5,209) (5,714) 505 SALES - DEPARTMENTS OF THE AUTHORITY (126) (141) 15 FEES AND CHARGES - GENERAL (10,320) (10,678) 358 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (7,834) (8,336) 502 ELECTIONS - ACCOMMODATION USE 0 (34) 34 RENTAL INCOME (58) (111) 53 FLEET SERVICES (12,968) (13,294) 326 OTHER INCOME (9,733) (10,100) 367 RECOVERY FROM CAPITAL (1,333) (818) (515) RECHARGES - DEPARTMENTS OF THE AUTHORITY (24,280) (22,673) (1,607) TOTAL INCOME (88,835) (89,169) 334 NET EXPENDITURE 129,318 128,701 617 92
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Appendix B South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 31 March 2025 (No 14) Education Resources Committee Revised Projected Projected Actual Variance % Annual Outturn Outturn to Period 14 to Period 14 Budget Variance 31/03/25 31/03/25 Before Transfers Service Departments :- £m £m £m £m £m Education 483.338 482.921 0.417 482.703 0.635 0.13% Position Before Transfer to Reserves 483.338 482.921 0.417 482.703 0.635 0.13% Transfers to Reserves as at 31/03/2025 0.631 (0.631) (0.13%) Position After Transfers to Reserves at 31/03/2025 483.334 (0.004) (0.00%) 8 93
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Education Resources Variance Analysis 2024/25 (Period 14) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (70k) over Teachers Basic / Superannuation / National Insurance - (1,611k) over APT&C Basic / Superannuation / National Insurance - 1,566k under Schools - (1,611k) over Early Years - 1,566k under The overspend relates to the increased use of supply teachers for absence cover. The underspend mainly relates to Early Years posts and is the result of staff turnover. Property Costs 143k under Adaptations – (73k) over Electricity – 279k under Gas – 173k under Cleaning & Janitorial Supplies - (192k) over Schools – (73k) over Schools – 279k under Schools – 173k under Schools - (192k) over The overspend is a result of higher than anticipated ASN adaptations required to meet service requirements. This underspend is a result of lower than anticipated energy costs due to a milder winter season. The underspend is being used to fund other Resource pressures. This underspend is a result of lower than anticipated energy costs due to a milder winter season. The underspend is being used to fund other Resource pressures. The overspend is due to the rising costs of cleaning and janitorial supplies in schools due to inflation. 94
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services 126k under Aids for Clients – (75k) over Materials, Apparatus and Equipment – (400k) over Catering Contract – (53k) over Pupil Equity Fund – 631k under Schools - (75k) over Schools - (400k) over Schools (53k) over Schools – 631k under 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. 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 (3,035k) over Pupil Transport - ASN and Other - (826k) over Pupil Transport - Strathclyde Passenger Transport - (2,112k) over Schools - (826k) over Schools - (2,112k) 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. 95
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Subjective Head Variance Subjective line Service / amount Explanation Administration Costs (19k) over Telephones/Mobile Phones - (60k) over Conferences - 53k under Schools - (60k) over Early Years - 53k under The overspend relates to higher than anticipated telephone costs in schools due to a change in contract. The underspend relates to expenditure on Early Years’ funded provider meetings being lower than anticipated. Payments to Other Bodies 168k under Other Local Authorities - (157k) over Payments to Other Bodies - 952k under Independent School Places - (600k) over Schools - (157k) over Early Years - 952k under Schools - (600k) over The overspend is due to an increase in external school placements within other local authorities. The underspend is due to less than anticipated core Early Years spend including cross boundary charges to other Local Authorities. This 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. 96
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors 279k under Payment to Private Contractor - 279k under Non schools - 279k under The underspend relates to the timing of savings associated with the renewal of the insurance arrangements within the contract this year. Transfer Payments 237k under Footwear and Clothing Grants - 235k under Schools - 235k under This underspend reflects lower than anticipated expenditure on footwear and clothing grants during the financial year, reflecting current demand. Income 2,808k over recovered Fees and Charges - Other Local Authorities - 819k over recovered Early Years Fees - 1,952k over recovered Schools - 819k over recovered Early Years - 1,952k over recovered This 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 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. 97
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South Lanarkshire Council Revised Period 14 Period 14 Education Resource - Total Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2024/2025 24/25 EMPLOYEE COSTS TEACHERS BASIC 189,653 190,118 (465) TEACHERS SUPERANNUATION 49,142 48,982 160 TEACHERS NI 19,830 21,565 (1,735) APT&C BASIC 73,511 70,610 2,901 APT&C OVERTIME 40 321 (281) APT&C SUPERANNUATION 4,699 4,648 51 APT&C NIC 5,341 5,897 (556) CARE STAFF - APT&C BASIC 0 69 (69) CARE STAFF - APT&C SUPERANNUATION 0 4 (4) CARE STAFF - APT&C NIC 0 6 (6) MANUAL BASIC (2) 25 (27) MANUAL SUPERANNUATION 0 2 (2) MANUAL NIC 0 3 (3) SESSIONAL WORK 0 4 (4) TRAVEL AND SUBSISTANCE 2 2 0 OTHER EMPLOYEE COSTS 0 71 (71) PENSION INCREASES 434 445 (11) PREMATURE RETIRALS 5,272 5,217 55 STRAIN ON THE FUND 0 3 (3) APPRENTICESHIP LEVY 1,303 1,303 0 EMPLOYEE COSTS 349,225 349,295 (70) 98
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South Lanarkshire Council Revised Period 14 Period 14 Education Resource - Total Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2024/2025 24/25 PROPERTY COSTS RATES 18,957 18,924 33 SCOTTISH WATER - UNMETERED CHARGES 0 2 (2) SCOTTISH WATER - METERED (DRAINAGE) CHARGES 1,336 1,312 24 SCOTTISH WATER - METERED CHARGES 806 841 (35) RENT 302 343 (41) SERVICE CHARGE 45 64 (19) PROPERTY INSURANCE 484 508 (24) SECURITY COSTS 78 78 0 GROUNDS MAINTENANCE ADDITIONAL 0 1 (1) REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 60 54 6 LIFE CYCLE MAINTENANCE 2 4 (2) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 38 22 16 ADAPTIONS - INTERNAL CONTRACTORS 55 128 (73) ELECTRICITY - CONTRACT 9,765 9,486 279 ELECTRICITY - NON CONTRACT 0 1 (1) GAS 4,580 4,407 173 HEATING OIL 120 113 7 SOLID FUEL 307 306 1 FIXTURE & FITTINGS 1 1 0 JANITOR SERVICE 135 132 3 JANITORIAL SUPPLIES 0 0 0 CLEANING CONTRACT 538 534 4 CLEANING OUTWITH CONTRACT 5 0 5 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 446 638 (192) HEALTH & HYGIENE MATERIALS 24 24 0 WINDOW CLEANING 1 1 0 REFUSE UPLIFT 22 33 (11) REMOVAL & STORAGE COSTS 1 2 (1) OTHER PROPERTY COSTS 12 18 (6) ACCOMMODATION RECHARGE TO USERS 882 882 0 PROPERTY COSTS 39,002 38,859 143 99
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South Lanarkshire Council Revised Period 14 Period 14 Education Resource - Total Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2024/2025 24/25 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 318 320 (2) COMPUTER EQUIPMENT RENTAL 1 0 1 I.T. EQUIPMENT MAINT-CONTRACT 2,917 2,913 4 I.T. ELECTRONIC MESSAGING 23 24 (1) EQUIPMENT, APPARATUS AND TOOLS 26 23 3 SMALL TOOLS 3 3 0 AIDS FOR CLIENTS 121 196 (75) ADAPTATIONS FOR CLIENTS 48 50 (2) SUPPLIES FOR CLIENTS 9 10 (1) FURNITURE - OFFICE 15 14 1 FURNITURE - GENERAL 30 30 0 FURNISHINGS (INCL. CROCKERY & LINEN) 20 21 (1) MATERIALS 15 15 0 MATERIALS, APPARATUS AND EQUIPMENT 2,545 2,945 (400) PUPIL EQUITY FUNDING 631 0 631 LIBRARY/RESOURCE CENTREMATERIALS 101 96 5 AUDIO VISUAL 12 12 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 36 35 1 TV LICENCES - EDUCATION 26 27 (1) FOODSTUFFS - GENERAL 1 1 0 PROVISIONS 298 298 0 FOOD PURCHASES 41 42 (1) BEVERAGES 4 5 (1) SCHOOL MILK 24 25 (1) NURSERY MILK 89 89 0 NURSERY FRUIT/VEG 132 132 0 RECHARGE OF DIRECT FOOD COSTS 10 10 0 PROTECTIVE CLOTHING & UNIFORMS 48 45 3 LAUNDRY COSTS 2 2 0 OTHER SUPPLIES AND SERVICES 27 11 16 HEALTH AND SAFETY 74 76 (2) CATERING - CONTRACT 2,766 2,819 (53) CATERING - OUTWITH CONTRACT 9 6 3 CATERING - EXTERNAL 12 12 0 ARTIST FEES / PERFORMING ARTS / ENTERTAI 2 2 0 DELIVERY CHARGE 8 9 (1) SUPPLIES AND SERVICES 10,444 10,318 126 100
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South Lanarkshire Council Revised Period 14 Period 14 Education Resource - Total Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2024/2025 24/25 TRANSPORT AND PLANT PURCHASE OF VEHICLES 1 1 0 FLEET SERVICES - FUEL (1) (2) 1 POOL CAR CHARGES-RENTAL 6 7 (1) OTHER TRANSPORT COSTS 2 1 1 INSURANCE 3 3 0 FLEET SERVICES - REPAIRS 1 1 0 FLEET SERVICE CHARGES 2,121 2,219 (98) HIRE OF EXTERNAL VEHICLES 286 286 0 HIRE OF SKIPS 13 13 0 EXTERNAL TRANSPORT CONTRACT 19 19 0 PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 7,080 7,807 (727) PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 8,639 10,751 (2,112) PUPIL TRANSPORT - OTHER 206 305 (99) TRANSPORT AND PLANT 18,376 21,411 (3,035) ADMINISTRATION PRINTING AND STATIONERY 724 732 (8) BULK PRINTING 0 (1) 1 TELEPHONES 207 257 (50) MOBILE PHONES 18 28 (10) ADVERTISING - OTHER 11 4 7 POSTAGES/COURIERS 44 35 9 MEMBERSHIP FEES/SUBSCRIPTIONS 333 338 (5) INSURANCE 76 76 0 MEDICAL COSTS 23 30 (7) LEGAL EXPENSES 0 7 (7) HOSPITALITY / CIVIC RECOGNITION 8 8 0 SECURITY UPLIFT FEES 9 9 0 OTHER ADMIN COSTS 2 0 2 CONFERENCES - MEMBERS (incl associated 6 7 (1) CONFERENCES - OFFICIALS (incl associated costs) 52 (1) 53 TRAINING 543 546 (3) TRAINING - TEACHERS 4 4 0 ADMINISTRATION 2,060 2,079 (19) 101
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South Lanarkshire Council Revised Period 14 Period 14 Education Resource - Total Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2024/2025 24/25 PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 0 33 (33) OTHER LOCAL AUTHORITIES 1,433 1,590 (157) SCOTTISH QUALIFICATIONS AUTHORITY 1,563 1,578 (15) PAYMENTS TO VOLUNTARY ORGANISATIONS 29 29 0 PAYMENTS TO OTHER BODIES 21,172 20,220 952 INDEPENDENT SCHOOL PLACES 4,777 5,377 (600) CONTRACT SPEECH THERAPY 678 678 0 SCHOOL ACTIVITIES 321 312 9 RESEARCH GRANTS - EDUCATION 44 45 (1) PARENT COUNCILS (PREV.SCHOOL BOARDS) 27 22 5 P.E. FACILITIES 19 15 4 ACTIVITIES PROGRAMME 266 262 4 COUNSELLING 1,413 1,413 0 COPYRIGHT AGREEMENT 154 154 0 VAT FREE EXCURSIONS - EDUCATION (5) (5) 0 PRIVATE INDIVIDUALS - GENERAL 6 6 0 PAYMENT TO OTHER BODIES 31,897 31,729 168 PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 46,485 46,206 279 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 8 8 0 PAYMENT TO CONTRACTORS 46,493 46,214 279 TRANSFER PAYMENTS RENT REBATES 813 813 0 FOOTWEAR & CLOTHING GRANTS 2,203 1,968 235 WORK EXPERIENCE 1 (1) 2 DIRECT ASSISTANCE TO PERSONS 1 1 0 TRANSFER PAYMENTS 3,018 2,781 237 FINANCING CHARGES LEASING CHARGES - OPERATIONAL 3 0 3 I.T. EQUIPMENT LEASING - CONTRACT 339 344 (5) FINANCING CHARGES 342 344 (2) TOTAL EXPENDITURE 500,857 503,030 (2,173) 102
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South Lanarkshire Council Revised Period 14 Period 14 Education Resource - Total Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2024/2025 24/25 INCOME GOVERNMENT GRANT - GAELIC EDUCATION (170) (170) 0 GOVERNMENT GRANTS - OTHER EDUCATION GRANTS (12,598) (12,578) (20) CONTRIBUTIONS FROM OTHER BODIES (2,201) (2,248) 47 FEES AND CHARGES - GENERAL 0 (6) 6 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (1,147) (1,966) 819 PLAYGROUP ACCOMMODATION CHARGE (10) (22) 12 EARLY YEARS FEES (435) (2,387) 1,952 RENTAL INCOME (20) (17) (3) OTHER INCOME (56) (51) (5) ACCOMMODATION INCOME FROM USERS (882) (882) 0 INCOME (17,519) (20,327) 2,808 NET EXPENDITURE 483,338 482,703 635 103
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Appendix C South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 31 March 2025 (No 14) Finance and Corporate Resources Committee Revised Projected Projected Actual Variance % Annual Outturn Outturn to Period 14 to Period 14 Budget Variance 31/03/25 31/03/25 Before Transfers Service Departments :- £m £m £m £m £m Finance Services - Strategy 2.254 2.266 (0.012) 2.312 (0.058) (2.57%) Finance Services - Transactions 18.136 17.403 0.733 16.295 1.841 10.15% Audit and Compliance Services 0.358 0.320 0.038 0.315 0.043 12.01% Information Technology Services 7.112 7.244 (0.132) 7.242 (0.130) (1.83%) Communications and Strategy Services 2.803 2.614 0.189 2.516 0.287 10.24% Administration and Licensing Services 4.265 4.113 0.152 4.025 0.240 5.63% Personnel Services 6.314 6.426 (0.112) 6.445 (0.131) (2.07%) Position Before Transfer to Reserves 41.242 40.386 0.856 39.150 2.092 5.07% Transfers to Reserves as at 31/03/2025 2.092 (2.092) (5.07%) Position After Transfers to Reserves at 31/03/2025 41.242 0.000 (0.00%) 8 105
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Finance and Corporate Resources Variance Analysis 2024/25 (Period 14) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 421k under APT&C Basic, Superannuation, NI – 536k under Finance Services (Transactions) – 394k under Communications and Strategy Services – 150k under The underspend is due to vacant posts within the Services. APT&C Overtime – (136k) over Personnel – (45k) over Finance Services (Transactions) – (63k) over IT Services – (19k) over The overspend is due to increased workload from the roll out of the Oracle Fusion system. Additional overtime was necessary to meet critical deadlines and maintain service delivery. Property Costs 1,858k under Security Costs – (27k) over Finance Services (Transactions) – (27k) over The overspend reflects higher than budgeted costs for security services. Fixture and Fittings – 1,136k under Finance Services (Transactions) – 1,136k under The 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. 106
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Other Property Costs – 798k under Finance Services (Transactions) – 801k under The underspend reflects less than budgeted spend on Empty Property Relief. Supplies and Services (484k) over Computer Equipment Purchase – (299k) over IT Services – (322k) over The overspend is due to greater than budgeted IT costs. Computer Equipment Maintenance – (106k) over IT Services – (97k) over The overspend reflects the increased cost of IT services. This is partially offset by an over-recovery of income via recharges to Resources. I.T. Equipment Maintenance. – Contract – (167k) over IT Services – (118k) over The overspend reflects the increased cost of IT services. This is partially offset by an over-recovery of income via recharges to Resources. Administration 109k under Telephones – 69k under IT Services – 124k under The underspend reflects reduced telephony charges in the financial year and is offset by the recovery of income from recharges. Mobile Phones – 50k under IT Services – 57k under The underspend reflects reduced telephony charges in the financial year and is offset by the recovery of income from recharges. 107
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Subjective Head Variance Subjective line Service / amount Explanation Administration (Cont.) Postages/Couriers – (90k) over Finance Services (Transactions) – (78k) over The overspend reflects additional postage costs required for service delivery. Members Allowances – 51k under Administration, Legal and Licensing – 51k under The underspend is due to reduced superannuation contributions in the financial year. Payments to Other Bodies 262k under Grants to Voluntary Organisations – 174k under Administration, Legal and Licensing – 174k under The 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. Payments to Other Bodies – 82k under Personnel - 95k under The underspend relates to lower than anticipated legal costs in the financial year. Transfer Payments 3,848k under Rent Allowance – 1,336k under Rent Rebates – 2,512k under Finance Services (Transactions) – 1,336k under Finance Services (Transactions) – 2,512k under The 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 (122k) over IT Equipment Leasing Contract – (121k) over Personnel – (44k) over The overspend in Financing Charges is due to higher than budgeted IT leasing charges. 108
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Subjective Head Variance Subjective line Service / amount Explanation Financing Charges (Cont.) Finance Services (Transactions) – (32k) over IT Services – (44k) over The overspend in Financing Charges is due to higher than budgeted IT leasing charges. Income (3,741k) under recovered Rent Rebates Subsidy – (3,128k) under recovered Finance Services (Transactions) - (3,128k) under recovered The under recovery in these lines is offset by the demand- led underspend in Transfer Payments (above). Rent Allowance Subsidy – (1,221k) under recovered Finance Services (Transactions) – (1,221k) under recovered DHP – 512k over recovered Finance Services (Transactions) – 512k over recovered This over recovery reflects an additional stream from Scottish Government that is offsetting expenditure and income within DHP line that is included within Rent Rebates. * The underlined variances represent new variances since the last report. 109
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South Lanarkshire Council Revised Period 14 Period 14 Finance & Corporate Resources - Total Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2024/2025 24/25 EMPLOYEE COSTS APT & C BASIC 27,765 27,530 214 APT & C OVERTIME 128 262 (136) APT & C SUPERANNUATION 2,064 1,623 441 APT & C NIC 2,711 2,836 (119) OTHER EMPLOYEE COSTS 16 0 16 PENSION INCREASES 984 996 5 APPRENTICESHIP LEVY 151 151 0 EMPLOYEE COSTS 33,819 33,398 421 PROPERTY COSTS RATES 0 18 (18) RENT 6 28 (22) SECURITY COSTS 121 148 (27) REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 0 5 (5) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 0 0 0 ELECTRICITY - CONTRACT 0 2 (2) FIXTURE & FITTINGS 2,950 1,814 1,136 REMOVAL & STORAGE COSTS 0 2 (2) OTHER PROPERTY COSTS 1,886 1,088 798 PROPERTY COSTS 4,963 3,105 1,858 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 3,321 3,617 (299) COMPUTER EQUIPMENT MAINTENANCE 2,041 2,147 (106) I.T. EQUIPMENT MAINT - CONTRACT 1,999 2,168 (167) I.T. ELECTRONIC MESSAGING 36 0 36 EQUIPMENT, APPARATUS AND TOOLS 151 131 20 SUPPLIES FOR CLIENTS 241 224 17 FURNITURE - OFFICE 1 2 (1) MATERIALS 112 84 28 MATERIALS, APPARATUS AND EQUIPMENT 2 4 (2) PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 2 FOODSTUFFS - GENERAL 23 12 11 PROTECTIVE CLOTHING & UNIFORMS 2 1 1 OTHER SUPPLIES AND SERVICES 118 91 28 HEALTH AND SAFETY 0 34 (34) CATERING - OUTWITH CONTRACT 5 (2) 7 OUTSOURCED MAIL 174 199 (25) SUPPLIES AND SERVICES 8,228 8,712 (484) TRANSPORT AND PLANT FLEET SERVICES - FUEL 2 2 0 POOL CAR CHARGES - RENTAL 15 2 13 POOL CAR CHARGES - FUEL 3 0 3 FLEET SERVICE CHARGES 8 11 (3) EXTERNAL TRANSPORT CONTRACT 0 1 (1) TRANSPORT AND PLANT 28 16 12 110
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South Lanarkshire Council Revised Period 14 Period 14 Finance & Corporate Resources - Total Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2024/2025 24/25 ADMINISTRATION PRINTING AND STATIONERY 521 502 19 TELEPHONES 1,551 1,481 69 MOBILE PHONES 174 125 50 ADVERTISING - RECRUITMENT 29 39 (10) ADVERTISING - OTHER 188 192 (4) POSTAGES/COURIERS 942 1,032 (90) SMS MESSAGING 5 8 (3) MEMBERSHIP FEES/SUBSCRIPTIONS 229 241 (12) INSURANCE 141 141 0 MEDICAL COSTS 210 257 (47) LEGAL EXPENSES 167 137 30 HOSPITALITY / CIVIC RECOGNITION 31 31 0 PAYPOINT AGENCY FEES 70 74 (4) SECURITY UPLIFT FEES 2 2 0 OTHER ADMIN COSTS 805 760 46 MEMBERS ALLOWANCES 1,847 1,796 51 CONFERENCES - MEMBERS (incl associated costs) 11 6 5 CONFERENCES - OFFICIALS (incl associated costs) 5 1 4 TRAINING 761 755 5 VOLUNTEERS' EXPENSES 8 8 0 INTERNAL SUPPORT SERVICES ALLOCATION 68 68 0 ADMINISTRATION 7,765 7,656 109 PAYMENT TO OTHER BODIES OTHER LOCAL AUTHORITIES 4 0 4 GRANTS TO VOLUNTARY ORGANISATIONS 678 504 174 PAYMENTS TO OTHER BODIES 2,774 2,692 82 EXTERNAL AUDIT FEES 637 635 2 PAYMENT TO OTHER BODIES 4,093 3,831 262 PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 28 48 (20) PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 249 300 (51) PAYMENT TO CONTRACTORS 277 348 (71) TRANSFER PAYMENTS RENT ALLOWANCE 23,581 22,245 1,336 RENT REBATES 42,353 39,841 2,512 TRANSFER PAYMENTS 65,934 62,086 3,848 FINANCING CHARGES LEASING CHARGES - FINANCE 0 1 (1) I.T. EQUIPMENT LEASING-CONTRACT 1,404 1,525 (121) FINANCING CHARGES 1,404 1,526 (122) 111
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South Lanarkshire Council Revised Period 14 Period 14 Finance & Corporate Resources - Total Annual Actual Variance Budget to Date Amount Expenditure / Income Variance Trends 2024/2025 24/25 TOTAL EXPENDITURE 126,511 120,678 5,833 INCOME STATUTORY ADDITIONS - COST OF COLLECTION (1,219) (1,216) (3) RENT REBATES SUBSIDY (37,191) (34,063) (3,128) RENT ALLOWANCE SUBSIDY (23,067) (21,846) (1,221) DWP SUBSIDY (1,170) (1,209) 39 DHP (632) (1,144) 512 CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (150) (143) (7) CONTRIBUTIONS FROM OTHER BODIES (308) (263) (45) SALES - DEPARTMENTS OF THE AUTHORITY (20) 0 (20) FEES AND CHARGES - GENERAL (4,654) (4,685) 31 CHARGES TO HEALTH BOARDS (45) (45) 0 FEES AND CHARGES - OTHER BODIES (221) (230) 9 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,572) (2,617) 45 HOME LOANS REPAYMENTS (5) (5) 0 BIRTH REGISTRATION (16) (17) 1 DEATH REGISTRATION (68) (65) (3) MARRIAGE STATUTORY FEES (108) (108) 0 EXTRACT ISSUE (84) (84) 0 MARRIAGES (44) (63) 19 CITIZENSHIP CEREMONIES (19) (21) 2 CIVIL PARTNERSHIPS (1) 0 (1) OTHER INCOME (6,804) (6,832) 28 REALLOCATION OF CENTRAL SUPPORT COSTS (6,862) (6,872) 10 REALLOCATION OF SUPPORT COSTS (9) 0 (9) INCOME (85,269) (81,528) (3,741) NET EXPENDITURE 41,242 39,150 2,092 112
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Appendix D South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 31 March 2025 (No 14) Housing and Technical Resources Committee Revised Projected Projected Actual Variance % Annual Outturn Outturn to Period 14 to Period 14 Budget Variance 31/03/25 31/03/25 Before Transfers Service Departments :- £m £m £m £m £m Housing Services 9.196 8.629 0.567 8.468 0.728 7.92% Property Services 8.496 8.358 0.138 7.503 0.993 11.69% Position Before Transfer to Reserves 17.692 16.987 0.705 15.971 1.721 9.73% Transfers to Reserves as at 31/03/2025 1.721 (1.721) (9.73%) Position After Transfers to Reserves at 31/03/2025 17.692 0.000 0.00% 8 113
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Housing and Technical Resources (excl HRA) Variance Analysis 2024/25 (Period 14) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 2,136k under APT&C Basic / Overtime / Superannuation / National Insurance - 2,332k under Property Services – 2,250k under The variance relates to vacancies which are actively being recruited in line with Service requirements. Manual Basic / Overtime / Superannuation / National Insurance (282k) over Property Services – (242K) over The variance relates to the current level of trade operatives and overtime required to meet service demands. Property Costs (2,235k) over Rates – 117k under Property Services – 119k under The variance relates to lower than budgeted rates charges for Council properties mainly within Office Accommodation. Scottish Water Charges – metered charges – (69k) over Property Services – (63k) over The overspend relates to greater than budgeted water charges within Estates. Rent (224k) over Property Services – (203k) over The overspend relates to an increase in rent charges for corporate buildings. Service Charges – (182k) over Property Services – (151k) over The overspend relates to the cost of shopping centre service charges which are not recoverable from tenants. 114
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Other Accommodation – (405k) over Housing Services – (436k) over The overspend is due to greater than budgeted temporary accommodation rental costs. Bed & Breakfast – (120k) over Housing Services – (120k) over The overspend relates to greater than anticipated demand for the service. Repairs & Maintenance/Life Cycle Maintenance – (640k) over Housing Services – (238k) over Property Services – (402k) 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 – (306k) over Housing Services – (189k) over The overspend is due to greater than expected bad debt write off within the Homelessness service. Property Services – (117k) over The overspend is due to greater than expected bad debt write off within the Estates service. Electricity – Contract/Non-Contract – (315k) over Housing Services – (86k) over This relates to the current market prices for utilities, which are higher than budget. 115
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Gas – 40k under Fixture & Fittings – (259k) Other Property Costs – 140k under Property Services – (229k) over Property Services – 41k under Housing Services – (173k) over Housing Services – 226k under Property Services – (86k) over This relates to the current market prices for utilities, which are higher than budget. The underspend relates to lower than anticipated gas charges for corporate buildings. This relates to the furniture costs within homeless temporary accommodation and is demand led. The underspend relates to additional funding received for Ukraine Resettlement and due to the timing of award, will be transferred to reserves at the end of the financial year. The overspend relates to increased costs for maintenance within corporate buildings along with charges for corporate buildings within Estates service. Supplies & Services 2,325k under Computer Equipment – Purchase and Maintenance/IT Equipment Maintenance and Electronic Messaging – 148k under Property Services – 123k under The underspend is due to lower than anticipated expenditure on IT system costs within Building Services. 116
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Subjective Head Variance Subjective line Service / amount Explanation Supplies & Services (cont.) Adaptations for Clients – 81k under Property Services – 81k under The underspend is due to lower than budgeted Social Work adaptation requests. Materials/Stock & Store Issues – 2,203k under Property Services – 2,215k 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 (281k) over Purchase of Plant and Equipment – (82k) over Property Services – (83k) over The overspend relates to the replacement of tools within Building Services. Pool Car Charges – Rental/Fuel – 94k under Property Services – 92k 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 – (605k) over Property Services – (618k) over The overspend relates to greater than budgeted vehicle maintenance charges, and vehicle leasing/contract hire charges within Building Services. Hire of Scaffolding – 185k under Property Services – 185k under Expenditure on hires varies depending on the workload demands and timing of works on a wide variety of capital and revenue works. 117
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Subjective Head Variance Subjective line Service / amount Explanation Administration (269k) over Mobile Phones (76k) over Membership Fees/Subscriptions (114k) over Property Services – (71k) over Property Services – (109k) over The overspend relates to mobile phone charges within Building Services being greater than budgeted. This relates to the purchase of membership and subscriptions for architects. Payment to Other Bodies (192k) over Other Committees of the Authority – (190k) over Payment to Other Bodies – (99K) over Supporting People – 76k under Property Services – (191k) over Housing Services – (63k) over Housing Services – 76k under The overspend relates to greater than budgeted recovery of internal support costs within Building Services. The overspend relates to payments in relation to Barrack Street accommodation within the Refugee resettlement service. The underspend relates to lower than budgeted expenditure to support RSLs. Assistance to Homeowners – 23k under Property Services – 23k under This variance reflects the timing of spend on grants to owners to date. Payment to Contractors (6,362k) over Payment to Local Authority Contractors/Payment to Private Contractors – (5,264k) over Housing Services – 228k under The underspend relates to commissioned services in the Homelessness budget where expenditure varies according to service requirements. 118
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (cont) Payment to External Consultants – (1,079k) over Property Services – (5,492k) over Property Services – (1,079k) 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. This overspend reflects the requirement to purchase external professional services within the Projects team, to meet current service demands. Income 6,621k over recovered Contributions from Other Bodies – 511k over recovered Housing Services – 510k over recovered The over recovery mainly relates to external funding to cover employee costs within Homelessness. Rental Income – 1,052k over recovered Property Services – 1,052k 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 – 860k over recovered Housing Services – 860k over recovered The over recovery relates to more house rent income than budgeted within the Homelessness service. 119
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont) Other Income – (376k) under recovered Property Services – (376k) 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 – 4,479k over recovered Property Services – 4,479k 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. 120
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South Lanarkshire Council Revised Period 14 Period 14 Housing & Technical Resources Annual Actual Forecast Budget to Date Variance Expenditure / Income Variance Trends 2024/2025 24/25 EMPLOYEE COSTS APT & C BASIC 17,608 15,725 1,883 APT & C OVERTIME 202 148 54 APT & C SUPERANNUATION 1,205 1,003 202 APT & C NIC 1,836 1,639 197 MANUAL BASIC 20,795 20,286 509 MANUAL OVERTIME 488 1,226 (738) MANUAL SUPERANNUATION 1,348 1,302 46 MANUAL NIC 2,125 2,205 (80) OTHER EMPLOYEE COSTS (22) (134) 112 PENSION INCREASES 602 664 (62) ADDITIONAL PENSION COSTS 13 0 13 APPRENTICESHIP LEVY 184 184 0 EMPLOYEE COSTS 46,384 44,248 2,136 121
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South Lanarkshire Council Revised Period 14 Period 14 Housing & Technical Resources Annual Actual Forecast Budget to Date Variance Expenditure / Income Variance Trends 2024/2025 24/25 PROPERTY COSTS RATES 2,383 2,266 117 SCOTTISH WATER - UNMETERED CHARGES 12 21 (9) SCOTTISH WATER - METERED CHARGES 241 301 (60) RENT 1,793 2,010 (217) SERVICE CHARGE 439 621 (182) FACTORING CHARGES 9 0 9 OTHER ACCOMMODATION COSTS 2,674 3,079 (405) BED AND BREAKFAST 27 147 (120) PROPERTY INSURANCE 386 393 (7) SECURITY COSTS 295 237 58 GROUND MAINTENANCE 52 53 (1) GROUNDS MAINTENANCE ADDITIONAL WORKS 10 10 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 3,355 3,382 (27) LIFE CYCLE MAINTENANCE 5,054 4,878 176 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 366 1,155 (789) ADAPTIONS - INTERNAL CONTRACTORS 0 53 (53) HOUSING - RENT FREE ACCOMMODATION 0 14 (14) GAS MAINTENANCE COSTS 0 1 (1) HOUSING - RENT W/O UNLET PERIODS 811 880 (69) HOUSING - RENT W/O BAD PERIODS 728 1,012 (284) ASBESTOS 0 29 (29) ELECTRICITY - CONTRACT 1,625 1,936 (311) ELECTRICITY - NON CONTRACT 27 31 (4) GAS 576 536 40 HEATING OIL 12 15 (3) FIXTURE & FITTINGS 1,134 1,393 (259) JANITOR SERVICE 164 152 12 CLEANING CONTRACT 407 399 8 CLEANING OUTWITH CONTRACT 0 9 (9) CLEANING MATERIALS 10 5 5 HEALTH & HYGIENE MATERIALS 0 4 (4) WINDOW CLEANING 2 3 (1) PEST CONTROL 6 1 5 REFUSE UPLIFT 405 385 20 REMOVAL & STORAGE COSTS 59 32 27 OTHER PROPERTY COSTS 774 634 140 OFFICE ACCOM-FACILITIES MANAGEMENT 1,113 1,089 24 ACCOMMODATION RECHARGE TO USERS 33 51 (18) PROPERTY COSTS 24,982 27,217 (2,235) 122
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South Lanarkshire Council Revised Period 14 Period 14 Housing & Technical Resources Annual Actual Forecast Budget to Date Variance Expenditure / Income Variance Trends 2024/2025 24/25 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 448 442 6 COMPUTER EQUIPMENT MAINTENANCE 6 6 0 I.T. EQUIPMENT MAINT-CONTRACT 209 67 142 EQUIPMENT, APPARATUS AND TOOLS 45 33 12 ADAPTATIONS FOR CLIENTS 500 419 81 FURNITURE - OFFICE 0 4 (4) FURNISHINGS 0 113 (113) FURNITURE - GENERAL 0 1 (1) MATERIALS 12,073 4,207 7,866 STOCK/STORE ISSUES 0 5,662 (5,662) MATERIALS, APPARATUS AND EQUIPMENT 0 1 (1) AUDIO VISUAL 10 1 9 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 2 TV LICENCES - EDUCATION 1 1 0 FOODSTUFFS - GENERAL 1 0 1 FOOD PURCHASES 0 1 (1) BEVERAGES 1 1 0 PROTECTIVE CLOTHING & UNIFORMS 44 29 15 OTHER SUPPLIES AND SERVICES 104 105 (1) HEALTH AND SAFETY 1 0 1 CATERING - CONTRACT 1 0 1 MAJOR SUPPLY OF ELECTRICAL POWER 0 4 (4) OUTSOURCED MAIL 0 26 (26) BULK BUYING DISCOUNT 0 (2) 2 SUPPLIES AND SERVICES 13,446 11,121 2,325 TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 4 (4) PURCHASE OF PLANT 123 205 (82) FLEET SERVICES - FUEL 2 17 (15) POOL CAR RECHARGE - RENTAL CHARGE 98 31 67 POOL CAR RECHARGE - FUEL 26 0 26 POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 1 OTHER TRANSPORT COSTS 0 7 (7) TRANSPORT INSURANCE 44 44 0 PLANT SERVICES 7 6 1 FLEET SERVICE CHARGES VEHICLE MAINTENANCE 335 738 (403) FLEET SERVICE CHARGES UNSCHEDULED LABOUR 1 0 1 FLEET SERVICE CHARGES PLANT MAINTENANCE 7 8 (1) FLEET SERVICE CHARGES ASSET MODIFICATIONS 15 25 (10) FLEET SERVICE CHARGES LEASING 1,397 1,459 (62) FLEET SERVICE CHARGES HIRED VEHICLES 205 273 (68) FLEET SERVICE CHARGES CONTRACT HIRE 48 86 (38) FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 117 212 (95) FLEET SERVICE CHARGES FUEL 842 771 71 HIRE OF EXTERNAL PLANT 257 90 167 HIRE OF SCAFOLDING 1,077 892 185 HIRE OF SKIPS 33 44 (11) EXTERNAL TRANSPORT CONTRACT 0 1 (1) TAXI CHARGES - CONTRACTED 23 26 (3) TRANSPORT AND PLANT 4,658 4,939 (281) 123
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South Lanarkshire Council Revised Period 14 Period 14 Housing & Technical Resources Annual Actual Forecast Budget to Date Variance Expenditure / Income Variance Trends 2024/2025 24/25 ADMINISTRATION PRINTING AND STATIONERY 76 88 (12) TELEPHONES 94 91 3 MOBILE PHONES 40 116 (76) ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 7 4 3 ADVERTISING - OTHER 6 0 6 POSTAGES/COURIERS 21 35 (14) MEMBERSHIP FEES/SUBSCRIPTIONS 12 126 (114) INSURANCE 216 227 (11) MEDICAL COSTS 16 53 (37) LEGAL EXPENSES 16 16 0 PETTY OUTLAYS 12 12 0 HOSPITALITY / CIVIC RECOGNITION 2 4 (2) BANK CHARGES 0 4 (4) PAYPOINT AGENCY FEES 0 4 (4) OTHER ADMIN COSTS 8 0 8 TRAINING 0 14 (14) INTERNAL SUPPORT SERVICES ALLOCATION 457 457 0 CENTRAL ADMINISTRATION 2,935 2,936 (1) ADMINISTRATION 3,918 4,187 (269) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,021 2,211 (190) OTHER LOCAL AUTHORITIES 0 2 (2) PAYMENTS TO OTHER BODIES 1,416 1,515 (99) SUPPORTING PEOPLE INTERNAL PROVIDER 1,129 1,211 (82) SUPPORTING PEOPLE EXTERNAL PROVIDER 782 624 158 HOUSING ADMINISTRATION 885 885 0 ASSISTANCE TO HOME OWNERS 1,346 1,323 23 PRIVATE INDIVIDUALS - GENERAL 154 154 0 PAYMENT TO OTHER BODIES 7,733 7,925 (192) PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 0 19 (19) PAYMENT TO LOCAL AUTHORITY CONTRACTOR 3,519 8,192 (4,673) PAYMENT TO PRIVATE CONTRACTOR 8,551 9,142 (591) PAYMENT TO EXTERNAL CONSULTANTS 306 1,385 (1,079) PAYMENT TO CONTRACTORS 12,376 18,738 (6,362) TRUST FUND EXPENDITURE TRANSFER PAYMENTS FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 154 178 (24) INTEREST ON REVENUE BALANCES 2 0 2 FINANCING CHARGES 156 178 (22) TOTAL EXPENDITURE 113,653 118,553 (4,900) 124
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South Lanarkshire Council Revised Period 14 Period 14 Housing & Technical Resources Annual Actual Forecast Budget to Date Variance Expenditure / Income Variance Trends 2024/2025 24/25 INCOME CONTRIBUTIONS FROM OTHER BODIES (2,227) (2,738) 511 SALES - DEPARTMENTS OF THE AUTHORITY (460) (440) (20) FEES AND CHARGES - GENERAL (581) (620) 39 FEES AND CHARGES - DEPARTMENTS OF THE A (48) (48) 0 RENTAL INCOME (4,127) (5,179) 1,052 HOUSE RENTS (6,207) (7,067) 860 OTHER INCOME (5,054) (4,678) (376) REALLOCATION OF CENTRAL SUPPORT COSTS (919) (1,116) 197 REALLOCATION OF SUPPORT COSTS (1,629) (1,508) (121) RECOVERY FROM CAPITAL (32,099) (24,531) (7,568) RECHARGES - DEPARTMENTS OF AUTHORITY (42,610) (53,965) 11,355 MANUAL RECHARGES - DEPARTMENTS OF AUTHORITY 0 (692) 692 INCOME (95,961) (102,582) 6,621 NET EXPENDITURE 17,692 15,971 1,721 125
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Appendix E Housing and Technical Resources - HRA Variance Analysis 2024/25 (Period 14) 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. 8 127
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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. 128
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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. 129
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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. 130
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South Lanarkshire Council Revised Period 14 Period 14 Housing Revenue Account Annual Actual Forecast Budget to Date Variance Expenditure / Income Variance Trends 2024/2025 24/25 EMPLOYEE COSTS APT & C BASIC 12,155 12,163 (8) APT & C OVERTIME 78 79 (1) APT & C SUPERANNUATION 756 765 (9) APT & C NIC 1,215 1,156 59 TRAVEL AND SUBSISTANCE 0 1 (1) PENSION INCREASES 211 232 (21) APPRENTICESHIP LEVY 0 62 (62) EMPLOYEE COSTS 14,415 14,458 (43) PROPERTY COSTS RATES 72 49 23 SCOTTISH WATER - UNMETERED CHARGES 4 0 4 SCOTTISH WATER - METERED CHARGES 8 17 (9) RENT 6 0 6 SERVICE CHARGE 94 118 (24) FACTORING CHARGES 0 0 0 OTHER ACCOMMODATION COSTS 11 1 10 BED AND BREAKFAST 0 0 0 PROPERTY INSURANCE 2,160 2,804 (644) SECURITY COSTS 55 5 50 GROUND MAINTENANCE 4,465 3,998 467 GROUNDS MAINTENANCE ADDITIONAL WORKS 0 10 (10) REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 42,155 43,122 (967) LIFE CYCLE MAINTENANCE 0 168 (168) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 877 942 (65) HOUSING - RENT FREE ACCOMMODATION 266 210 56 HOUSING - RENT W/O UNLET PERIODS 2,588 2,625 (37) HOUSING - RENT W/O BAD PERIODS 3,593 1,023 2,570 ASBESTOS 139 96 43 FIXED ELECTRICAL 0 1 (1) EPC 0 0 0 GAS SOUNDNESS TESTING 0 3 (3) ELECTRICITY - CONTRACT 1,358 1,374 (16) ELECTRICITY - NON CONTRACT 0 20 (20) GAS 436 463 (27) HEATING OIL 54 10 44 SOLID FUEL 4 7 (3) FIXTURE & FITTINGS 58 262 (204) JANITOR SERVICE 93 30 63 CLEANING CONTRACT 468 493 (25) CLEANING MATERIALS 60 28 32 HEALTH & HYGIENE MATERIALS 0 0 0 WINDOW CLEANING 16 37 (21) PEST CONTROL 122 169 (47) REFUSE UPLIFT 0 39 (39) REMOVAL & STORAGE COSTS 14 25 (11) OTHER PROPERTY COSTS 35 22 13 PROPERTY COSTS 59,211 58,171 1,040 131
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South Lanarkshire Council Revised Period 14 Period 14 Housing Revenue Account Annual Actual Forecast Budget to Date Variance Expenditure / Income Variance Trends 2024/2025 24/25 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 599 611 (12) COMPUTER EQUIPMENT RENTAL 0 11 (11) COMPUTER EQUIPMENT MAINTENANCE 0 10 (10) I.T. EQUIPMENT MAINT-CONTRACT 74 133 (59) I.T. ELECTRONIC MESSAGING 0 4 (4) EQUIPMENT, APPARATUS AND TOOLS 13 35 (22) AIDS FOR CLIENTS 0 1 (1) FURNITURE - OFFICE 10 1 9 MATERIALS 0 85 (85) MATERIALS, APPARATUS AND EQUIPMENT 0 5 (5) PROVISIONS 2 8 (6) FOOD PURCHASES 0 1 (1) BEVERAGES 4 0 4 PROTECTIVE CLOTHING & UNIFORMS 12 5 7 LAUNDRY COSTS 16 1 15 OTHER SUPPLIES AND SERVICES 32 11 21 HEALTH AND SAFETY 15 0 15 CATERING - CONTRACT 0 1 (1) SUPPLIES AND SERVICES 777 923 (146) TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 1 (1) FLEET SERVICES - FUEL 0 33 (33) POOL CAR RECHARGE - RENTAL CHARGE 26 6 20 POOL CAR RECHARGE - FUEL 6 0 6 POOL CAR RECHARGE - ADDITIONAL CHARGES 1 1 0 OTHER TRANSPORT COSTS 0 10 (10) FLEET SERVICE CHARGES 135 153 (18) FLEET SERVICE CHARGES VEHICLE MAINTENANCE 23 38 (15) STORAGE 4 0 4 TRANSPORT AND PLANT 195 242 (47) 132
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South Lanarkshire Council Revised Period 14 Period 14 Housing Revenue Account Annual Actual Forecast Budget to Date Variance Expenditure / Income Variance Trends 2024/2025 24/25 ADMINISTRATION PRINTING AND STATIONERY 79 60 19 BULK PRINTING 68 59 9 TELEPHONES 95 98 (3) MOBILE PHONES 34 56 (22) ADVERTISING - OTHER 12 0 12 POSTAGES/COURIERS 171 148 23 SMS MESSAGING 0 17 (17) MEMBERSHIP FEES/SUBSCRIPTIONS 38 9 29 MEDICAL COSTS 25 22 3 LEGAL EXPENSES 6 30 (24) PETTY OUTLAYS 4 1 3 HOSPITALITY / CIVIC RECOGNITION 0 1 (1) GIRO BANK AGENCY FEES 4 0 4 PAYPOINT AGENCY FEES 13 44 (31) INTERNET AGENCY FEES 3 0 3 OTHER ADMIN COSTS 15 26 (11) CONFERENCES - OFFICIALS 7 1 6 INTERNAL SUPPORT SERVICES ALLOCATION 5,020 5,019 1 ADMINISTRATION 5,594 5,591 3 PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,909 2,694 215 GRANTS TO VOLUNTARY ORGANISATIONS 3 0 3 PAYMENTS TO VOLUNTARY ORGANISATIONS 31 12 19 PAYMENTS TO OTHER BODIES 32 699 (667) PRIVATE INDIVIDUALS - GENERAL 150 171 (21) PAYMENT TO OTHER BODIES 3,125 3,576 (451) PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES 0 4 (4) PAYMENT TO PRIVATE CONTRACTOR 80 63 17 PAYMENT TO EXTERNAL CONSULTANTS 20 50 (30) PAYMENT TO CONTRACTORS 100 117 (17) FINANCING CHARGES INTEREST-DEBT CHARGES 10,728 12,468 (1,740) I.T. EQUIPMENT LEASING-CONTRACT 67 131 (64) CFCR 33,506 33,506 0 INTEREST ON REVENUE BALANCES (1,567) (1,807) 240 FINANCING CHARGES 42,734 44,298 (1,564) TOTAL EXPENDITURE 126,151 127,376 (1,225) 133
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South Lanarkshire Council Revised Period 14 Period 14 Housing Revenue Account Annual Actual Forecast Budget to Date Variance Expenditure / Income Variance Trends 2024/2025 24/25 INCOME SPECIFIC GRANT 0 (10) 10 CONTRIBUTIONS FROM OTHER BODIES 0 (48) 48 SALES - DEPARTMENTS OF THE AUTHORITY (885) (885) 0 FEES AND CHARGES - GENERAL (3,405) (4,062) 657 RENTAL INCOME (461) (461) 0 HOUSE RENTS (111,801) (113,297) 1,496 LOCK UP RENTS (2,802) (2,733) (69) INSURANCE RECOVERIES (250) (431) 181 OTHER INCOME (1,734) (1,696) (38) REALLOCATION OF SUPPORT COSTS (717) (779) 62 YEAR END T/FER TO BALANCE SHEET (4,096) (2,974) (1,122) INCOME (126,151) (127,376) 1,225 NET EXPENDITURE 0 0 0 134
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Appendix F South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 31 March 2025 (No 14) Social Work Resources Committee Revised Projected Projected Actual Variance % Annual Outturn Outturn to Period 14 to Period 14 Budget Variance 31/03/25 31/03/25 Before Transfers Service Departments :- £m £m £m £m £m Performance and Support Services 6.099 6.005 0.094 5.847 0.252 4.13% Children and Families 49.218 48.888 0.330 48.173 1.045 2.12% Adults and Older People 181.344 180.994 0.350 180.984 0.360 0.20% Justice and Substance Misuse 0.856 0.441 0.415 0.305 0.551 64.37% Position Before Transfer to Reserves 237.517 236.328 1.189 235.309 2.208 0.93% Transfers to Reserves as at 31/03/2025 2.208 (2.208) (0.93%) Position After Transfers to Reserves at 31/03/2025 237.517 0.000 0.00% 8 135
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Social Work Resources Variance Analysis 2024/25 (Period 14) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 2,775k under Admin & Clerical Staff – 810k under Managerial Support Specialist Staff - (1,265k) over Performance and Support – 256k under Adult and Older People – 423k under Justice – 83k under Children and Families – 388k under Adult and Older People – (1,813k) over 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 is a result of vacancies which are actively being recruited. This overspend is a result of turnover being less than anticipated to date, and overtime spend to cover the Scheduling Assistant vacancies in Homecare 136
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Basic Grade Social Workers – 2,247k under Instructors – 377k under Care Staff – (535k) over Home Carers – 1,004k under Other Employee Costs – 135k under Justice – 248k under Children and Families - 834k under Adult and Older People – 1,481k under Justice – 134k under Adult and Older People – 349k under Adult and Older People – (450k) over Adult and Older People – 1,042k under Justice – 107k under This is a result of vacancies which are actively being recruited. This is a result of vacancies which are actively being recruited. This is a result of vacancies which are actively being recruited. This is a result of vacancies which are actively being recruited. This is a result of vacancies which are being actively recruited. 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. 137
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs 142k under Rates – (110k) over Rent – (105k) over Gas – 473k under Adult and Older People – (116k) over Adult and Older People – (108k) over Adult and Older People – 450k under Additional rates expected for closed centres that previously had 100% relief. Overspend in respect of rental charges for a residential care home. The underspend reflects a reduction in consumption and price. Supplies and Services 138k under Computer Equipment Purchase – (92k) over I.T. Electronic Messaging – (53k) over Aids for Clients – 253k under Performance and Support – (58k) over Adult and Older People – (53k) over Adult and Older People – 253k under The overspend is due to the purchase of additional office equipment required. The overspend reflects the higher than anticipated costs. This underspend reflects the requirement to purchase additional, and replace existing, assistive technology equipment, which is used to support service users to remain at home. 138
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) Adaptations for Clients – 198k under Supplies for Clients – 107k under Protective Clothing & Uniforms – (233k) over Adult and Older People – 198k under Children & Family – 88k under Adult and Older People – (218k) over This underspend reflects the requirement to purchase additional, and replace existing ceiling tracks and stairlifts, which are used to support service users to remain at home. This is a demand led budget and primarily relates to the Family Hubs and is dependent on the people who present at the hubs and the courses organised each year. This will offset the overspend in Section Payments. This was a pre-approved non- recurring overspend to purchasing tech items - Eliza and Alexa devices. Transport and Plant (523k) over Pool Car Recharge – Rental Charges – (152k) over Other Transport Costs – 124k under Fleet Service Charges - (482k) over Children and Families – (170k) over Children and Families – 116k under Performance and Support – 82k under The overspend reflects increases in demand. This underspend is in relation to a targeted review of transport for children. The underspend is due to a reduction in driver spend as a result of reduced services. 139
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont.) Adult and Older People – (541k) over 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 (618k) over Mobile Phones – (494k) over Children and Families – (66k) over Adult and Older People – (370k) over The overspend relates to additional one-off costs required for the replacement of mobile devices. The overspend relates to additional one-off costs required for the replacement of mobiles devices. Payment to Other Bodies 574k under Payments to Voluntary Organisations – 141k under Payments to Other Bodies – 157k under Children and Families – 181k under Children and Families – 216k under Adult and Older People – (57k) over This underspend is planned as part of the budget recovery plan within Children and Family. This underspend is planned as part of the budget recovery plan within Children and Family. The overspend mainly relates to payments for the Data Sharing Partnership, maintenance of telecare systems and provision of mental health services. 140
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies (cont.) Payments to Health Boards – 82k under Private Individuals – General – 164k under Social Work - Foster Parents – (187k) over Social Work - Adoption Allowance – Default – (259k) over Direct Payments – 494k under Justice – 61k under Children and Families – 172k under Children and Families – (187k) over Children and Families – (259k) over Adult and Older People – 494k under The underspend is in relation to an accrual from prior years that never materialised. 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 104k under Payment to Private Contractor – 220k under Payment to Col Orgs – Care Element – 368k under Adult and Older People – 268k under Children and Families – 1,424k under The non-recurring underspend relates to unused Mental Health recommission monies. This underspend is being used to fund the overspend in secure accommodation. The underspend is due to non-recurring funding solutions as part of the budget 141
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (cont.) CET Allocation – Home Care – 707k under Secure Accommodation – (662k) over Respite – 304k under Home Support – (468k) over Employment Training – (101k) over Adult and Older People – (1,056k) over Adult and Older People – 735k under Children and Families – (662k) over Children and Families – 123k under Adult and Older People – 181k under Adult and Older People – (448k) over Adult and Older People – (101k) over recovery plan. This underspend relates to Care Homes based on current commitments. This underspend reflects the current demand for the external home care service. This is due to the number of children currently in secure accommodation. There has been a reduction in the commitment for community based respite. The overspend reflects the demand for respite services to support adult and older users. This overspend reflects the current demand for the external home support service. This overspend reflects the current demand. 142
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (cont.) Hospital Discharge – (74k) over Respite awaiting Long Term Care – (55k) over Groupwork/Social Support – (117k) over Interim Care – (68k) over Adult and Older People – (74k) over Adult and Older People – (55k) over Adult and Older People – (117k) over Adult and Older People – 68k over The overspend relates to the in year spend to elevate pressure in hospital discharge. The overspend reflects the demand for respite services to support adult and older users who require long term care. The overspend reflects additional demand for services. The overspend reflects additional demand for services. Transfer Payments (1,243k) over Direct Assistance to Persons – (1,183k) over Section Payments – (60k) over Children and Families – (1,164k) over Children and Families – (50k) 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. 143
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* The underlined variances represent new variances since the last report. Subjective Head Variance Subjective line Service / amount Explanation Income 925k over recovered Contributions From Other Bodies - Default – 352k over recovered Fees and Charges – General – 526k over recovered Children and Families – 276k over recovered Justice – 55k over recovered Children and Families – 55k over recovered Adult and Older People – 471k over recovered This over recovery is due to the level of Unaccompanied Asylum- Seeking Children (UASC) income being received for children seeking asylum. This over recovery is due to additional income for Digital Life. This was a one year grant and has now ended. This is due to the recovery of unused direct payments. This is due to the recovery of unused direct payments. 144
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South Lanarkshire Council Revised Period 14 Period 14 Social Work Resources Summary Annual Actual Forecast Budget to Date Variance Expenditure / Income Variance Trends 2024/2025 24/25 EMPLOYEE COSTS ADMIN & CLERICAL STAFF - APT&C BASIC 6,166 5,259 907 ADMIN & CLERICAL STAFF - APT&C OVERTIME 0 175 (175) ADMIN & CLERICAL STAFF - APT&C SUPERANNUATION 405 334 71 ADMIN & CLERICAL STAFF - APT&C NIC 457 448 9 MANAGERIAL SUPPORT SPECIALIST STAFF BASIC 25,139 25,603 (464) MANAGERIAL SUPPORT SPECIALIST STAFF OVERTIME 46 724 (678) MANAGERIAL SUPPORT SPECIALIST STAFF SUPERANNUATION 1,672 1,593 79 MANAGERIAL SUPPORT SPECIALIST STAFF NIC 2,630 2,832 (202) BASIC GRADE SOCIAL WORKERS BASIC 14,269 12,366 1,903 BASIC GRADE SOCIAL WORKERS OVERTIME 0 7 (7) BASIC GRADE SOCIAL WORKERS SUPERANNUATION 988 790 198 BASIC GRADE SOCIAL WORKERS NIC 1,532 1,381 151 HOSPITAL SOCIAL WORKERS BASIC 1 0 1 INSTRUCTORS BASIC 1,576 1,247 329 INSTRUCTORS SUPERANNUATION 102 79 23 INSTRUCTORS NIC 141 116 25 CARE STAFF - APT&C BASIC 17,363 17,422 (59) CARE STAFF - APT&C OVERTIME 505 920 (415) CARE STAFF - APT&C SUPERANNUATION 1,087 1,072 15 CARE STAFF - APT&C NIC 1,676 1,752 (76) HOME CARERS BASIC 29,254 28,162 1,092 HOME CARERS OVERTIME 1,181 1,406 (225) HOME CARERS SUPERANNUATION 1,837 1,682 155 HOME CARERS NIC 2,874 2,892 (18) TRAVEL AND SUBSISTENCE 0 2 (2) OTHER EMPLOYEE COSTS 637 514 123 PENSION INCREASES 328 313 15 APPRENTICESHIP LEVY 469 469 0 EMPLOYEE COSTS 112,335 109,560 2,775 PROPERTY COSTS RATES 360 470 (110) SCOTTISH WATER - UNMETERED CHARGES 6 6 0 SCOTTISH WATER - METERED CHARGES 186 202 (16) RENT 544 649 (105) PROPERTY INSURANCE 292 296 (4) SECURITY COSTS 2 27 (25) REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 2 59 (57) LIFE CYCLE MAINTENANCE 0 (2) 2 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 45 72 (27) GAS HEATING 0 1 (1) ELECTRICITY - CONTRACT 778 773 5 GAS 945 472 473 FIXTURE & FITTINGS 10 8 2 JANITOR SERVICE 0 5 (5) CLEANING CONTRACT 380 376 4 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 121 96 25 HEALTH & HYGIENE MATERIALS 95 94 1 WINDOW CLEANING 9 8 1 REFUSE UPLIFT 40 47 (7) REMOVAL & STORAGE COSTS 1 30 (29) OTHER PROPERTY COSTS 153 138 15 PROPERTY COSTS 3,969 3,827 142 145
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South Lanarkshire Council Revised Period 14 Period 14 Social Work Resources Summary Annual Actual Forecast Budget to Date Variance Expenditure / Income Variance Trends 2024/2025 24/25 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 753 845 (92) COMPUTER EQUIPMENT MAINTENANCE 34 10 24 I.T. EQUIPMENT MAINT-CONTRACT 204 173 31 I.T. ELECTRONIC MESSAGING 97 150 (53) EQUIPMENT, APPARATUS AND TOOLS 112 86 26 SMALL TOOLS 4 5 (1) AIDS FOR CLIENTS 820 567 253 ADAPTATIONS FOR CLIENTS 1,018 820 198 SUPPLIES FOR CLIENTS 360 253 107 FURNITURE - OFFICE 1 11 (10) FURNITURE - GENERAL 0 34 (34) FURNISHINGS (INCL. CROCKERY & LINEN) 15 25 (10) MATERIALS 10 2 8 MATERIALS, APPARATUS AND EQUIPMENT 2 18 (16) TV LICENCES 0 5 (5) PROVISIONS - GENERAL 217 215 2 FOOD PURCHASES WITHIN CONTRACT SERVICE 426 437 (11) FOOD PURCHASES OUTWITH CONTRACT SERVICE 0 2 (2) BEVERAGES 50 38 12 SCHOOL MILK 33 34 (1) PROTECTIVE CLOTHING & UNIFORMS 1,056 1,289 (233) LAUNDRY COSTS 3 14 (11) OTHER SUPPLIES AND SERVICES 46 60 (14) CATERING - CONTRACT 367 416 (49) CATERING - OUTWITH CONTRACT 42 19 23 ARTIST FEES/ PERFORMING ARTS 0 1 (1) OUTSOURCED MAIL 0 1 (1) DELIVERY CHARGE 0 1 (1) I- PROCUREMENT ERRORS 0 1 (1) SUPPLIES AND SERVICES 5,670 5,532 138 TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 23 (23) POOL CAR CHARGES-RENTAL 169 321 (152) POOL CAR CHARGES-FUEL 16 0 16 POOL CAR CHARGES-ADDITIONAL COSTS 3 0 3 OTHER TRANSPORT COSTS 939 815 124 INSURANCE 24 21 3 FLEET SERVICE CHARGES 3,223 3,705 (482) HIRE OF EXTERNAL VEHICLES 7 0 7 HIRE OF SKIPS 0 2 (2) EXTERNAL TRANSPORT CONTRACT 0 11 (11) PUPIL TRANSPORT - STRATHCLYDE PASS 0 6 (6) PUPIL TRANSPORT - OTHER 10 10 0 TRANSPORT AND PLANT 4,391 4,914 (523) 146
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South Lanarkshire Council Revised Period 14 Period 14 Social Work Resources Summary Annual Actual Forecast Budget to Date Variance Expenditure / Income Variance Trends 2024/2025 24/25 ADMINISTRATION PRINTING AND STATIONERY 96 112 (16) TELEPHONES 203 183 20 MOBILE PHONES 286 780 (494) ADVERTISING - RECRUITMENT 4 4 0 ADVERTISING - OTHER 9 0 9 POSTAGES/COURIERS 53 51 2 SMS MESSAGING 1 2 (1) MEMBERSHIP FEES/SUBSCRIPTIONS 53 93 (40) INSURANCE 27 27 0 MEDICAL COSTS 28 73 (45) LEGAL EXPENSES 297 364 (67) HOSPITALITY / CIVIC RECOGNITION 2 10 (8) SECURITY UPLIFT FEES 0 1 (1) OTHER ADMIN COSTS 54 32 22 CONFERENCES - OFFICIALS (incl associated costs) 7 0 7 TRAINING 44 50 (6) INTERNAL SUPPORT SERVICES ALLOCATION 410 410 0 ADMINISTRATION 1,574 2,192 (618) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 55 69 (14) OTHER LOCAL AUTHORITIES 25 35 (10) GRANTS TO VOLUNTARY ORGANISATIONS 23 23 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 2,216 2,075 141 PAYMENTS TO OTHER BODIES 2,288 2,131 157 PAYMENTS TO HEALTH BOARD 1,508 1,426 82 PRIVATE INDIVIDUALS - GENERAL 1,151 987 164 SOCIAL WORK - FOSTER PARENTS 6,606 6,793 (187) SOCIAL WORK - FOSTER PARENTS DISCRETIONARY PAYMENTS 94 88 6 SOCIAL WORK - ADOPTION ALLOWANCES 650 909 (259) DIRECT PAYMENTS 10,886 10,392 494 PAYMENT TO OTHER BODIES 25,502 24,928 574 147
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South Lanarkshire Council Revised Period 14 Period 14 Social Work Resources Summary Annual Actual Forecast Budget to Date Variance Expenditure / Income Variance Trends 2024/2025 24/25 PAYMENT TO CONTRACTORS PAYMENT TO LOCAL AUTHORITY CONTRACTOR 0 6 (6) PAYMENT TO PRIVATE CONTRACTOR 605 385 220 PAYMENT TO PRIVATE CONTRACTOR - PAYMENTS TO VOL ORGS 73,694 73,326 368 PAYMENT TO PRIVATE CONTRACTOR - CET ALLOCATION - HOME CARE 33,059 32,352 707 PAYMENT TO PRIVATE CONTRACTOR - SECURE ACCOMMODATION 676 1,338 (662) PAYMENT TO PRIVATE CONTRACTOR - RESPITE 1,699 1,395 304 PAYMENT TO PRIVATE CONTRACTOR - CARE COMMISSION COSTS 0 2 (2) PAYMENT TO PRIVATE CONTRACTOR - DAY CARE 1,341 1,358 (17) PAYMENT TO PRIVATE CONTRACTOR - HOME SUPPORT 24,409 24,877 (468) PAYMENT TO PRIVATE CONTRACTOR - EMPLOYMENT TRAINING 55 156 (101) PAYMENT TO PRIVATE CONTRACTOR - DIRECT PAYMENTS 12 0 12 PAYMENT TO PRIVATE CONTRACTOR - OTHER INCENTIVES 0 (2) 2 PAYMENT TO PRIVATE CONTRACTOR - FREE PERSONAL NURSING CARE 9,588 9,589 (1) PAYMENT TO PRIVATE CONTRACTOR - HOSPITAL DISCHARGE 0 74 (74) PAYMENT TO PRIVATE CONTRACTOR - C & F - OUT OF SCHOOL SERVICE 25 20 5 PAYMENT TO PRIVATE CONTRACTOR - RESPITE AWAITING LONG TERM CARE 0 55 (55) PAYMENT TO PRIVATE CONTRACTOR - P.A. (COLLEGE) 448 430 18 PAYMENT TO PRIVATE CONTRACTOR - GROUPWORK/SOCIAL SUPPORT 1,049 1,166 (117) PAYMENT TO PRIVATE CONTRACTOR - CARER RESPITE 969 972 (3) PAYMENT TO PRIVATE CONTRACTOR - INTERIM CARE 0 68 (68) PAYMENT TO PRIVATE CONTRACTOR - REFUSE DISPOSAL 0 2 (2) PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 115 100 15 SLC MANAGED 0 (29) 29 PAYMENT TO CONTRACTORS 147,744 147,640 104 TRANSFER PAYMENTS DIRECT ASSISTANCE TO PERSONS 3,575 4,758 (1,183) SECTION PAYMENTS 31 91 (60) TRANSFER PAYMENTS 3,606 4,849 (1,243) FINANCING CHARGES LEASING CHARGES - FINANCE 1 0 1 LEASING CHARGES - OPERATIONAL (1) 0 (1) I.T. EQUIPMENT LEASING-CONTRACT 393 459 (66) FINANCING CHARGES 393 459 (66) TOTAL EXPENDITURE 305,184 303,901 1,283 148
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South Lanarkshire Council Revised Period 14 Period 14 Social Work Resources Summary Annual Actual Forecast Budget to Date Variance Expenditure / Income Variance Trends 2024/2025 24/25 INCOME NON RELEVANT GOVERNMENT GRANT (8,457) (8,466) 9 RESOURCE TRANSFER INCOME FROM THE HEALTH BOARD (25,036) (25,034) (2) CONTRIBUTIONS FROM OTHER BODIES (760) (1,112) 352 SALES - SALE OF MEALS (14) (42) 28 FEES AND CHARGES - GENERAL (6,928) (7,454) 526 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (443) (475) 32 CHARGES TO HEALTH BOARDS (25,251) (25,246) (5) FEES AND CHARGES - OTHER BODIES (4) 0 (4) FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (218) (187) (31) RENTAL INCOME (27) (27) 0 OTHER INCOME (129) (139) 10 REALLOCATION OF SUPPORT COSTS (400) (410) 10 INCOME TOTAL (67,667) (68,592) 925 NET EXPENDITURE 237,517 235,309 2,208 149
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 4 September 2025 Report by: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget Monitoring 2025/2026 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 2026 for the Council’s General Fund Revenue Account and Housing Revenue Account, and the actual spend position for the period 1 April to 11 July 2025 [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s):- [recs] (1) that the projected break-even position on the General Fund Revenue Account for 2025/2026 (paragraph 4.1), and the actual spend as at 11 July 2025 (Appendix 1), be noted; (2) that the available budget of £4.2 million in 2025/2026 (paragraph 4.5) be transferred to Reserves, and consideration given to its use to support the Budget Strategy, be noted; (3) to note that the proposals for the use of £1.8 million Additional Support for Learning (ASL) funding will be presented to the September meeting of the Executive Committee, (paragraph 4.7); (4) that the anticipated underspend of £7.106 million in core Council budget (paragraph 4.9) and consideration of its use be taken forward to a future meeting of the Executive Committee, be noted; and (5) that the projected break-even position on the Housing Revenue Account for 2025/2026, and the actual spend as at 11 July 2025 (section 5 and Appendix 2), be noted. 3. Background 3.1. This overview report will summarise the projected outturn for 2025/2026 for both the Council’s General Fund (section 4) and for the Housing Revenue Account (section 5). It will also provide the actual spend as at 11 July 2025. 4. General Services 2025/2026 Projected Outturn as at 13 June 2025 4.1. As at 11 July 2025, the projected outturn position for 2025/2026 on the General Services budget is break-even (Appendix 1). The actual spend to date is shown in Appendix 1. 4.2. Paragraph 4.3 onwards provides detail on a number of key budget areas. 9 151
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4.3. Pay Award: National agreement has now been reached on the pay award for Scottish Joint Council (SJC), Craft Operatives and Chief Officials on the basis of a 4% uplift in 2025/2026 and 3.5% in 2026/2027. The 2025/2026 uplift will be paid in August 2025 and the budget allocated to Resources in period 5 based on requirements. Funding from the Scottish Government to support the enhanced pay offer in 2025/2026 is also due to be received. There will be no gap in funding in 2025/2026 once the Scottish Government’s 1% has been received, however, this multi-year pay award is higher than budgeted by the Council and has increased the Budget Gap in future years. Funding for this is being considered as part of the ongoing work on the 2026/2027 and 2027/2028 Revenue Budget Strategy. 4.4. Discussions on the pay offer for Teachers are ongoing and being considered by the Scottish Negotiating Committee for Teachers (SNCT) Teachers Panel. Updates will be provided as further information becomes available. 4.5. Teacher Numbers / Reduced Class Contract Time: A budget issue was identified in relation to teacher numbers during the Council’s 2025/2026 Budget process. £4.2 million was earmarked as this was the estimated cost if we had to reinstate teacher numbers to the 2023 level. As there is no longer a need to restore teacher numbers to the higher level, this budget line can be transferred to reserves. Given the budget pressures resulting from the higher than budgeted pay award, it is recommended that consideration be given to using the £4.2 million to support the Budget Strategy – with a view to setting this aside for Pay Award. 4.6. If implemented, there is still a risk in relation to Reducing Class Contact Time (RCCT) for teachers, and national discussions on this are ongoing. Reducing the amount of time that a teacher is in the classroom would mean a requirement for additional teachers to be brought into the system. This would have financial implications for councils including South Lanarkshire Council. COSLA and local government are engaged with the Scottish Government on this matter, and local government have made it clear that funding would have to be provided by the Scottish Government. If the Scottish Government do not fully fund the cost of RCCT, then this will be added to the Council’s Budget Gap and further savings would be required to balance the Council’s Budget. Updates will be provided as this matter progresses. 4.7. Additional Support for Learning: The 2025/2026 Settlement allocated a national amount of £28 million to “develop” the Additional Support for Learning (ASL) workforce. The Council’s share is £1.8 million. Education Resources are finalising how the funds will be spent, with a view to reporting this to the Executive Committee in September. This will include additional staffing and consideration of additional costs associated with ASL, including the increased cost of pay. 4.8. Packaging Extended Producer Responsibility: New waste Regulations came into force on 1 January 2025 and are designed to drive producers of packaging waste to reduce the amount of waste. The scheme is being managed by DEFRA and the Council has had confirmation of £7.716 million funding for 2025/2026. While there is no certainty of the funding beyond 2025/2026, proposals are in place to meet known obligations this year via an increase to the annual staffing structure at a cost of £0.305 million, over a 2-year period (total cost estimate of £0.610 million). These posts have been approved by the Community and Enterprise Resources Committee (12 August 2025). 152
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4.9. The remaining PEPR funding of £7.106 million will be allocated to the Community and Enterprise budget for costs associated with the collection of household packaging waste as required by the scheme. By funding these core Council costs already being incurred by the Resource, this will release core Council budget in 2025/2026 only. This will result in an anticipated underspend of £7.106 million in the current financial year and as agreed at the Executive Committee, consideration of its use to support the Budget Strategy be taken forward to a future meeting of the Executive Committee. 5. Housing Revenue Account Position 5.1. As at 11 July 2025, Appendix 2 of the report shows a break-even position on the Housing Revenue Account. 6. Employee Implications 6.1. None. 7. Financial Implications 7.1. As detailed in sections 4 to 5 of the report. 8. Climate Change, Sustainability and Environmental Implications 8.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 9. Other Implications 9.1. The main risk associated with the Council’s Revenue Budget is that there is an overspend. The risk has been assessed as low given the detailed budget management applied across the Resources. The risk is managed through four weekly Budget Monitoring Meetings at which any variance is analysed. In addition, the probable outturn exercise ensures early warning for corrective action to be taken where appropriate. 9.2. There are no implications for sustainability in terms of the information contained in this report. 10. Integrated Impact Assessment and Consultation Requirements 10.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and, therefore, no impact assessment is required. 10.2. There is also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director (Finance and Corporate Resources) 27 August 2025 153
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Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References Community and Enterprise Resources Committee, 12 August 2025 List of Background Papers Financial Ledger and budget monitoring results to 11 July 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 154
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Note: While the Year to Date Actual at period 4 presents a net surplus position (£55.138m), this is timing only. The forecast outturn shows a breakeven position (sections 4.1). Appendix 1 Revised Projected Projected % Note Year to Date Annual Outturn Outturn Actual Budget Variance Resources: £m £m £m £m Community and Enterprise Resources 128.335 128.335 0.000 0.00% 22.987 Facilities Waste and Grounds 79.406 79.113 0.293 0.37% 13.229 Leisure and Culture 19.788 19.788 0.000 0.00% 4.299 Planning and Regulatory Services 4.786 4.661 0.125 2.61% 0.995 Enterprise and Sustainable Development 6.140 5.980 0.160 2.61% 1.814 Roads, Transportation and Fleet 18.215 18.793 (0.578) (3.17%) 2.650 Education Resources 487.722 487.722 0.000 0.00% 122.859 Education 487.722 487.722 0.000 0.00% 122.859 Finance and Corporate Resources 39.784 39.784 0.000 0.00% 18.683 Finance Services - Strategy 2.018 2.071 (0.053) (2.63%) 0.952 Finance Services - Transactions 17.258 17.051 0.207 1.20% 7.692 Audit and Compliance Services 0.339 0.301 0.038 11.21% 0.131 Information Technology Services 7.775 7.775 0.000 0.00% 5.488 Communications and Strategy Services 2.257 2.242 0.015 0.66% 0.820 Administration and Licensing Services 3.798 3.905 (0.107) (2.82%) 1.728 Personnel Services 6.339 6.439 (0.100) (1.58%) 1.872 Housing & Technical Resources 12.330 12.330 0.000 0.00% 5.200 Housing Services 8.681 8.720 (0.039) (0.45%) 3.965 Property Services 3.649 3.610 0.039 1.07% 1.235 Social Work Resources 246.649 246.649 0.000 0.00% 80.860 Performance and Support Services 5.872 5.872 0.000 0.00% 1.598 Children and Families 50.337 50.337 0.000 0.00% 13.501 Adults and Older People 189.707 189.707 0.000 0.00% 65.384 Justice and Substance Misuse 0.733 0.733 0.000 0.00% 0.377 Joint Boards 1.629 1.629 0.000 0.00% 0.501 916.449 916.449 0.000 0.00% 251.090 Revised Projected Projected Year to Date Annual Outturn Outturn Actual Budget Variance Summary: £m £m £m £m Resources Total 916.449 916.449 0.000 0.00% 251.090 CFCR 6.610 6.610 0.000 0.00% 0.000 Loan Charges 37.249 37.249 0.000 0.00% 0.000 Corporate Items 33.084 33.084 0.000 0.00% 0.220 Loans Fund Review - T/f to Reserves 13.349 13.349 0.000 0.00% 0.000 2025/2026 Investments - T/f to Reserves 13.859 13.859 0.000 0.00% 0.000 Total Expenditure 1,020.600 1,020.600 0.000 0.00% 251.310 Council Tax 196.599 196.599 0.000 0.00% 60.492 Less: Council Tax Reduction Scheme (24.776) (24.776) 0.000 0.00% (7.623) 171.823 171.823 0.000 0.00% 52.869 General Revenue Grant 453.021 453.021 0.000 0.00% 139.391 Non Domestic Rates 371.110 371.110 0.000 0.00% 114.188 Transfer from Reserves 24.646 24.646 0.000 0.00% 0.000 Total Income 1,020.600 1,020.600 0.000 0.00% 306.448 Net Expenditure 0.000 0.000 0.000 0.00% (55.138) Period Ended 11 July 2025 (No.4) Revenue Budget Monitoring Report SOUTH LANARKSHIRE COUNCIL 155
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Appendix 2 Revised Projected Projected Year to Date Annual Outturn Outturn % Note Actual Budget Variance Budget Category £m £m £m £m Employee Costs 15.173 15.120 0.053 0.35% 2.740 Property Costs 61.584 61.584 0.000 0.00% 3.644 Supplies and Services 0.473 0.473 0.000 0.00% 0.065 Transport and Plant 0.195 0.195 0.000 0.00% 0.013 Administration 5.594 5.594 0.000 0.00% 0.109 Payment to Other Bodies 3.271 3.271 0.000 0.00% 0.495 Payment to Contractors 0.100 0.100 0.000 0.00% 0.068 Transfer Payments 0.000 0.000 0.000 0.00% 0.000 Financing Charges 34.875 34.875 0.000 0.00% 0.000 Total Controllable Exp. 121.265 121.212 0.053 0.04% 7.134 Total Controllable Inc. (133.884) (133.831) (0.053) 0.04% (22.389) Transfer to/(from) Balance Sheet (4.001) (4.001) 0.000 0.00% 0.000 Net Controllable Exp. (16.620) (16.620) 0.000 0.00% (15.255) Loan Charges 16.620 16.620 0.000 0.00% 0.000 Net Controllable Exp. 0.000 0.000 0.000 0.00% (15.255) Variance Explanations There are no significant variances to report. SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 11 July 2025 (No.4) Housing Revenue Account 156
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 4 September 2025 Report by: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget 2025/2026 - 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 2025/2026 [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s):- [recs] (1) that the 2025/2026 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 11 July 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. 10 157
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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) 15 August 2025 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Revenue Ledger prints to 11 July 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 158
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Appendix A South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 11 July 2025 (No.4) 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 79.406 79.113 0.293 0.37% 13.229 Leisure and Culture 19.788 19.788 0.000 0.00% 4.299 Planning and Regulatory Services 4.786 4.661 0.125 2.61% 0.995 Environmental and Sustainable Devlopment 6.140 5.980 0.160 2.61% 1.814 Roads, Transportation and Fleet 18.215 18.793 (0.578) (3.17%) 2.532 Total Community and Enterprise Resources 128.335 128.335 0.000 0.00% 22.869 10 159
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Community and Enterprise Resources Variance Analysis 2025/26 (Period 4) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,697k under APT&C Basic/ Superannuation/ National Insurance - 2,239k under Facilities, Waste and Grounds Services - 1,321k under The variances are mainly due to vacant posts, with recruitment currently being progressed. Planning and Regulatory Services - 175k under Enterprise and Sustainable Development - £181k under Roads, Transportation and Fleet Services - 562k under Overtime - (437k) over Facilities, Waste and Grounds Services - (423k) over The projected overtime overspend within Waste reflects the distribution of new food/garden bins in the Clydesdale area and the covering of vacant posts within the service. The projected overtime overspend within Facilities, Grounds and Streets is due to vacancies within the services. It is anticipated that costs will 160
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Subjective Head Variance Subjective line Service / amount Explanation be offset against basic pay (above). Employee Costs cont. Pension Increases - (105k) over Planning and Regulatory Services - (45k) over Roads, Transportation and Fleet Services - (60k) over The forecast overspend relates to the ongoing cost of early retirals. The forecast overspend relates to the ongoing cost of early retirals. Property Costs (274k) over Rates - (101k) over Rent - (21k) over Facilities, Waste and Grounds Services - (101k) over Roads, Transportation and Fleet Services - (20k) over The overspend is due to domestic rates being applied to a property within Waste which previously had 100% relief The level of rent is higher than budget for the depots within Roads Construction. Repairs and Maintenance Internal - (25k) over Roads, Transportation and Fleet Services - (25k) over The overspend is mainly due anticipated repairs costs for Roads depots being higher than budget. There are also costs within Fleet in relation to the upgrade of the workshop floor. Repairs and Maintenance External - 13k under Planning and Regulatory Services - 13k under The forecast is predicting less spend on repairs and maintenance costs within Planning. 161
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Subjective Head Variance Subjective line Service / amount Explanation Cleaning & Janitorial Supplies and Equipment - (130k) over Facilities, Waste and Grounds Services - (130k) over The projected overspend relates to an increase in costs for cleaning materials within Facilities Management. Supplies and Services (252k) over Computer Equipment Purchase - (70k) over Planning and Regulatory Services - (10k) over This projected overspend mainly relates to the greater than budgeted costs on the IT system upgrade for IDOX within Planning & Building Standards. Roads, Transportation and Fleet Services - (60k) over This projected overspend mainly relates to increased costs for annual subscriptions for Computer Licenses within Roads. Equipment, Apparatus & Tools - (40k) over Facilities, Waste and Grounds Services - (40k) over The projected overspend relates to costs for catering and cleaning equipment within Facilities Management. Materials - (35k) over Facilities, Waste and Grounds Services - (35k) over The overspend within Waste and Streets relates to general materials costs in order to provide the services. Publications - (25k) over Roads, Transportation and Fleet Services - (25k) over The forecast overspend relates to costs in excess of budget for industry regulations on line publications within Roads. 162
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Subjective Head Variance Subjective line Service / amount Explanation Protective Clothing - (80k) over Facilities, Waste and Grounds Services - (80k) over The overspend is within Facilities, Grounds and Waste and is for PPE required within the Services. Transport and Plant (153k) over Fleet Services - Drivers - (43k) over Roads, Transportation and Fleet - (43k) over The forecast overspend is due to an increased charge from Fleet to cover Road's PSA service. Vehicle Maintenance – (101k) over Facilities, Waste and Grounds Services - (100k) over This projected overspend is due to higher than budgeted charges for routine maintenance within Waste. Admin Costs (101k) over Printing & Stationery - (31k) over Facilities, Waste and Grounds Services - (31k) over The overspend is within Facilities and relates to menu development costs. Medical Costs - (39k) over Facilities, Waste and Grounds Services - (30k) over The overspend reflects a higher than anticipated level of medical referrals due to staff absence levels. Internet Agency Fees - (10k) over Facilities, Waste and Grounds Services - (10k) over The overspend within Facilities is in relation to payments made for the Parent Pay system. 163
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (15k) over Payment to Contractors - (15k) over Planning and Regulatory Services - (15k) over The projected overspend relates to the increased contract rates for the kennelling of stray dogs within Environmental Services. Income (881k) under recovered Fees and Charges - General - (684k) under recovered Facilities, Waste and Grounds Services - (65k) under recovered The projected under recovery is due to lower than budgeted income from care of gardens within grounds services and income received for burials being less than budget within streets services. Roads, Transportation and Fleet - (619k) under recovered The projected under recovery is within parking where the demand is less than anticipated and less than budgeted income recovered from EV recharging. Fleet Services - (218k) - under recovered Roads, Transportation and Fleet - (218k) under recovered The projected under recovery relates to income received for fleet leasing management fee being less than budget. This is in the main due to a reduction in vehicles over several years. 164
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Community & Enterprise Resources Summary Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 25/26 Outturn) EMPLOYEE COSTS 0 0 0 0 TEACHERS BASIC 0 0 0 0 TEACHERS NIC 0 0 0 0 APT & C BASIC 83,854 19,788 81,531 2,323 APT & C OVERTIME 1,269 545 1,677 (408) APT & C SUPERANNUATION 5,486 1,235 5,345 141 APT & C NIC 6,961 2,396 7,186 (225) MANUAL WORKERS BASIC 0 0 0 0 MANUAL WORKERS OVERTIME 0 0 0 0 MANUAL WORKERS SUPERANNUATION 0 0 0 0 MANUAL WORKERS NIC 0 0 0 0 MANUAL SESSIONAL STAFF BASIC 1,204 800 1,204 0 MANUAL SESSIONAL STAFF OVERTIME 0 32 29 (29) MANUAL SESSIONAL STAFF SUPERANNUATION 104 36 104 0 MANUAL SESSIONAL STAFF NIC 80 93 80 0 TRAVEL AND SUBSISTENCE 104 13 104 0 OTHER EMPLOYEE COSTS 227 23 227 0 PENSION INCREASES 1,114 295 1,219 (105) STRAIN ON THE FUND 0 2 0 0 COST LABOUR ALLOCATION (64) (65) (64) 0 EMPLOYEE COSTS 100,339 25,193 98,642 1,697 PROPERTY COSTS RATES 1,047 0 1,148 (101) SCOTTISH WATER - UNMETERED CHARGES 25 0 25 0 SCOTTISH WATER - METERED CHARGES 156 46 156 0 RENT 201 25 222 (21) SERVICE CHARGE 42 14 42 0 FACTORING CHARGES 16 18 26 (10) PROPERTY INSURANCE 288 0 288 0 SECURITY COSTS 44 (25) 44 0 GROUND MAINTENANCE 8 0 8 0 GROUNDS MAINTENANCE ADDITIONAL WORKS 0 4 0 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 36 11 61 (25) REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS DIRECT CHARGE 0 0 0 0 LIFE CYCLE MAINTENANCE 0 0 0 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 30 29 17 13 ADAPTIONS - INTERNAL CONTRACTOR 0 1 0 0 GAS HEATING LEASE COSTS 0 1 0 0 SOLID FUEL HEATING MAINTENANCE 0 0 0 0 ASBESTOS 0 0 0 0 FIXED ELECTRICAL 0 0 0 0 ELECTRICITY - CONTRACT 4,775 405 4,775 0 ELECTRICITY - NON CONTRACT 0 2 0 0 GAS 1,182 308 1,182 0 HEATING OIL 14 (1) 14 0 SOLID FUEL 0 0 0 0 JANITOR SERVICE 0 0 0 0 JANITORIAL SUPPLIES 0 0 0 0 CLEANING CONTRACT 20 15 20 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 584 202 714 (130) HEALTH & HYGIENE MATERIALS 43 23 43 0 PEST CONTROL 0 0 0 0 REFUSE UPLIFT 405 139 405 0 REMOVAL & STORAGE COSTS 0 0 0 0 OTHER PROPERTY COSTS 30 15 30 0 OFFICE ACCOMODATION FACILITIES 4 0 4 0 PROPERTY COSTS 8,950 1,232 9,224 (274) 165
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Community & Enterprise Resources Summary Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 25/26 Outturn) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 605 327 675 (70) COMPUTER EQUIPMENT RENTAL 6 0 6 0 COMPUTER EQUIPMENT MAINTENANCE 45 0 46 (1) I.T. EQUIPMENT MAINT-CONTRACT 217 (25) 218 (1) I.T. ELECTRONIC MESSAGING 3 0 3 0 EQUIPMENT, APPARATUS AND TOOLS 1,154 312 1,194 (40) SMALL TOOLS 107 2 107 0 ADAPTATIONS FOR CLIENTS 0 16 0 0 FURNITURE - OFFICE 1 1 1 0 FURNITURE - GENERAL 0 0 0 0 FURNISHINGS (INCL. CROCKERY & LINEN) 110 4 110 0 MATERIALS 6,974 1,292 7,009 (35) STOCK/STORE ISSUES 0 254 0 0 MATERIALS, APPARATUS AND EQUIPMENT 10 0 10 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 27 (25) TV LICENCES 0 0 0 0 FOODSTUFFS - GENERAL 0 0 0 0 PROVISIONS 0 1 0 0 FOOD PURCHASES 5,445 667 5,445 0 BEVERAGES 0 4 0 0 SCHOOL MILK 50 0 50 0 NURSERY MILK 0 0 0 0 NURSERY FRUIT/VEG 0 0 0 0 RECHARGES OF DIRECT FOOD COSTS 68 (3) 68 0 OPENING STOCK 0 717 0 0 CLOSING STOCK 0 (722) 0 0 PROTECTIVE CLOTHING & UNIFORMS 235 82 315 (80) LAUNDRY COSTS 10 4 10 0 OTHER SUPPLIES AND SERVICES 868 92 868 0 HEALTH AND SAFETY 0 0 0 0 CATERING - CONTRACT 0 0 0 0 CATERING - OUTWITH CONTRACT 0 0 0 0 CATERING - EXTERNAL 0 0 0 0 TRADE DEVELOPMENT 0 0 0 0 MAJOR SUPPLY OF ELECTRICAL POWER 2,498 410 2,498 0 OUTSOURCED MAIL 0 2 0 0 DELIVERY CHARGE 1 0 1 0 SUPPLIES AND SERVICES 18,409 3,437 18,661 (252) TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 4 0 0 PURCHASE OF PLANT 63 4 63 0 FLEET SERVICES - DRIVERS 61 104 104 (43) FLEET SERVICES - FUEL 2,998 981 2,999 (1) FLEET SERVICES - VEHICLE HIRE 1,229 288 1,229 0 POOL CAR CHARGES - RENTAL 66 0 65 1 POOL CAR CHARGES - FUEL 21 0 21 0 POOL CAR CHARGES - ADDITIONAL COSTS 7 5 7 0 TYRES 0 0 0 0 OTHER TRANSPORT COSTS 78 16 78 0 TRANSPORT INSURANCE 92 0 93 (1) LICENCES 491 141 491 0 FLEET SERVICES - REPAIRS 2,617 884 2,616 1 PLANT SERVICES 19 6 19 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 4,375 1,329 4,476 (101) FLEET SERVICE CHARGES - PLANT MAINTENANCE 269 90 269 0 FLEET SERVICE CHARGES - ASSET MODIFICATION 68 2 68 0 FLEET SERVICE CHARGES - LEASING 5,050 1,454 5,051 (1) FLEET SERVICE CHARGES - HIRED VEHICLES 1,119 244 1,119 0 FLEET SERVICE CHARGES - CONTRACT HIRE 16 62 16 0 FLEET SERVICE CHARGES - ROAD FUND LICENCE 226 52 226 0 FLEET SERVICE CHARGES - FUEL 3,185 651 3,185 0 FLEET SERVICE CHARGES - DRIVERS 57 69 65 (8) HIRE OF EXTERNAL VEHICLES 68 0 68 0 HIRE OF EXTERNAL PLANT 328 93 328 0 HIRE OF SKIPS 17 7 17 0 STORAGE 0 0 0 0 EXTERNAL TRANSPORT CONTRACT 0 0 0 0 PUPIL TRANSPORT - SPECIAL EDUCATION 298 80 298 0 PUPIL TRANSPORT - OTHER 0 0 0 0 TRANSPORT AND PLANT 22,818 6,566 22,971 (153) 166
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Community & Enterprise Resources Summary Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 25/26 Outturn) ADMINISTRATION PRINTING AND STATIONERY 204 38 235 (31) TELEPHONES 106 11 107 (1) MOBILE PHONES 71 0 71 0 ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 0 8 0 ADVERTISING - OTHER 75 32 80 (5) POSTAGES/COURIERS 32 16 32 0 MEMBERSHIP FEES/SUBSCRIPTIONS 48 23 58 (10) INSURANCE 260 3 260 0 MEDICAL COSTS 5 14 44 (39) LEGAL EXPENSES 6 6 6 0 HOSPITALITY / CIVIC RECOGNITION 3 0 3 0 INTERNET AGENCY FEES 23 8 33 (10) SECURITY UPLIFT FEES 26 4 26 0 OTHER ADMIN COSTS 4 1 4 0 MEMBERS ALLOWANCES 0 0 5 (5) CONFERENCES - MEMBERS (incl associated 0 0 0 0 CONFERENCES - OFFICIALS (incl associate 0 0 0 0 TRAINING 6 8 6 0 ADMINISTRATION 877 164 978 (101) PAYMENT TO OTHER BODIES JOINT COMMITTEES - GENERAL 0 0 0 0 SPTE: ANNUAL BUS SUBSIDY 2,041 390 2,041 0 SPTE: BUS OTHER 258 74 258 0 SPTE: FERRIES 29 8 29 0 SPTE: UNDERGROUND 1,318 376 1,318 0 SPTE: OTHER 1,727 493 1,727 0 SPTE: MAINTENANCE OF BUS SHELTERS AND STOPS 131 33 131 0 MANAGEMENT AND TECHNOLOGY 0 2 0 0 YOUTH EMPLOYMENT TRAINING 0 17 0 0 EMPLOYMENT GRANT SCHEME 0 1 0 0 OTHER LOCAL AUTHORITIES 75 18 75 0 GRANTS TO VOLUNTARY ORGANISATIONS 22 0 22 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 39 0 39 0 PAYMENTS TO OTHER BODIES 8,812 919 8,813 (1) EXTERNAL AUDIT FEES 3 2 3 0 ACTIVITIES PROGRAMME 634 47 634 0 COUNSELLING 0 0 0 0 PRIVATE INDIVIDUALS - GENERAL 0 0 0 0 PAYMENT TO OTHER BODIES 15,089 2,380 15,090 (1) PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 147 0 147 0 PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 97 302 0 PAYMENT TO PRIVATE CONTRACTOR 38,499 7,656 38,514 (15) PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 0 4 0 0 OPENING WORK IN PROGRESS 0 0 0 0 CLOSING WORK IN PROGRESS 0 0 0 0 PAYMENT TO CONTRACTORS 38,948 7,757 38,963 (15) TRANSFER PAYMENTS CONCESSIONARY FARES 617 312 617 0 TRANSFER PAYMENTS 617 312 617 0 FINANCING CHARGES DEPRECIATION-CAP CHARGES 0 0 0 0 LEASING CHARGES - OPERATIONAL 0 0 0 0 I.T. EQUIPMENT LEASING-CONTRACT 192 0 212 (20) FINANCING CHARGES 192 0 212 (20) TOTAL EXPENDITURE 206,239 47,041 205,358 881 167
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Community & Enterprise Resources Summary Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 25/26 Outturn) INCOME MILK SUBSIDIES FROM THE E.U. (37) 0 (37) 0 CONTRIBUTIONS FROM DEVELOPENT 0 0 0 0 CONTRIBUTIONS FROM OTHER BODIES (12,861) (1,687) (12,861) 0 ERDF GRANT 0 0 0 0 ESF GRANT 0 0 0 0 SALES - GENERAL (4,678) (1,601) (4,678) 0 ELECTIONS - ACCOMMODATION USE 0 (11) 0 0 SALES - DEPARTMENTS OF THE AUTHORITY (136) (68) (136) 0 FEES AND CHARGES - GENERAL (12,108) (4,484) (11,424) (684) FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (7,087) (6,017) (7,108) 21 RENTAL INCOME (48) (5) (48) 0 FLEET SERVICES (12,776) (3,502) (12,558) (218) OTHER INCOME (3,121) (356) (3,121) 0 RECOVERY FROM CAPITAL (1,333) 0 (1,333) 0 RECHARGES - DEPARTMENTS OF THE AUTHORITY (23,719) (6,441) (23,719) 0 TOTAL INCOME (77,904) (24,172) (77,023) (881) NET EXPENDITURE 128,335 22,869 128,335 0 168
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Appendix B South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 11 July 2025 (No.4) Education Resources Committee Revised Annual Projected Projected Outturn % Note Year to Date Budget Outturn Variance Actual Service Departments :- £m £m £m £m Education 487.722 487.722 0.000 0.00% 122.859 Total Education Resources 487.722 487.722 0.000 0.00% 122.859 10 169
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Education Resources Variance Analysis 2025/26 (Period 4) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 981k under Teachers Basic / Superannuation / National Insurance - (700k) over APT&C Basic / Superannuation / National Insurance - 1,681k under Schools - (700k) over Early Years - 1,681k 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 (195k) over Cleaning & Janitorial Supplies - (195k) over Schools - (195k) over The overspend is due to the rising costs of cleaning and janitorial supplies in schools due to price increases. Supplies & Services (277k) over Aids for Clients - (72k) over Materials - (205k) over Schools - (72k) over Schools - (205k) 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. 170
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (3,349k) over Pupil Transport - ASN - (2,260k) over Pupil Transport - Strathclyde Passenger Transport - (1,089k) over Schools - (2,260k) over Schools - (1,089k) 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 44k under Conferences - 52k under Schools - 52k under The underspend relates to expenditure on Early Years’ funded provider meetings being lower than anticipated. Payments to Other Bodies (58k) over Payments to Other Bodies - 800k under Independent Schools Places - (825k) over Early Years - 800k under Schools - (825k) 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. 171
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors 250k under Payment to private contractors – 250k under Schools – 250k under The projected underspend relates to the timing of savings associated with the renewal of the insurance arrangements within the contract this year. Income 2,604k over recovered Fees and Charges - Other Local Authorities - 775k over recovered Early Years Fees - 1,820k over recovered Schools - 775k over recovered Early Years - 1,820k 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. 172
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Education Resource - Total Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 25/26 Outturn) EMPLOYEE COSTS TEACHERS BASIC 188,755 49,534 188,755 0 TEACHERS SUPERANNUATION 49,230 12,638 49,230 0 TEACHERS NI 19,858 6,686 19,858 0 FIXED TERM CONTRACT - TEACHER - APT&C BASIC 1,128 772 1,828 (700) FIXED TERM CONTRACT - TEACHER SUPERANNUATION 0 101 0 0 SUPPLY TEACHERS - APT&C BASIC 0 419 0 0 SUPPLY TEACHERS - APT&C SUPERANNUATION 0 251 0 0 SUPPLY TEACHERS - APT&C NIC 0 55 0 0 APT&C BASIC 73,678 17,792 72,182 1,496 APT&C OVERTIME 3 128 3 0 APT&C SUPERANNUATION 5,163 1,127 5,099 64 APT&C NIC 5,237 2,075 5,116 121 TRAVEL AND SUBSISTANCE 211 39 211 0 PENSION INCREASES 434 111 434 0 PREMATURE RETIRALS 5,041 1,301 5,041 0 STRAIN ON THE FUND 0 4 0 0 EMPLOYEE COSTS 348,738 93,033 347,757 981 PROPERTY COSTS RATES 19,192 0 19,192 0 SCOTTISH WATER - METERED (DRAINAGE) CHARGES 1,385 196 1,385 0 SCOTTISH WATER - METERED CHARGES 784 146 784 0 RENT 308 9 308 0 SERVICE CHARGE 58 28 58 0 PROPERTY INSURANCE 484 1 484 0 SECURITY COSTS 68 21 68 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 63 2 63 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 11 11 11 0 ADAPTIONS - INTERNAL CONTRACTORS 93 42 93 0 ELECTRICITY - CONTRACT 8,693 983 8,693 0 GAS 4,074 443 4,074 0 HEATING OIL 164 2 164 0 SOLID FUEL 171 80 171 0 JANITOR SERVICE 128 31 128 0 CLEANING CONTRACT 659 173 659 0 CLEANING OUTWITH CONTRACT 8 0 8 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 341 171 536 (195) HEALTH & HYGIENE MATERIALS 75 4 75 0 AKINDOAK CLEANING 4 0 4 0 REFUSE UPLIFT 17 5 17 0 OTHER PROPERTY COSTS 384 1 384 0 ACCOMMODATION RECHARGE TO USERS 882 882 882 0 PROPERTY COSTS 38,046 3,231 38,241 (195) 173
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Education Resource - Total Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 25/26 Outturn) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 108 74 108 0 COMPUTER EQUIPMENT RENTAL 1 0 1 0 I.T. EQUIPMENT MAINT-CONTRACT 2,799 1,156 2,799 0 EQUIPMENT, APPARATUS AND TOOLS 39 7 39 0 AIDS FOR CLIENTS 117 24 189 (72) ADAPTATIONS FOR CLIENTS 7 7 7 0 SUPPLIES FOR CLIENTS 4 4 4 0 FURNITURE - OFFICE 5 5 5 0 FURNITURE - GENERAL 70 56 70 0 FURNISHINGS (INCL. CROCKERY & LINEN) 3 3 3 0 MATERIALS 7 7 7 0 MATERIALS, APPARATUS AND EQUIPMENT 1,357 736 1,562 (205) PUPIL EQUITY FUNDING 7,251 0 7,251 0 LIBRARY/RESOURCE CENTREMATERIALS 68 9 68 0 AUDIO VISUAL 3 3 3 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 10 9 10 0 TV LICENCES - EDUCATION 32 9 32 0 PROVISIONS 58 56 58 0 FOOD PURCHASES 46 45 46 0 BEVERAGES 1 1 1 0 SCHOOL MILK 7 7 7 0 NURSERY MILK 25 25 25 0 NURSERY FRUIT/VEG 4 4 4 0 RECHARGE OF DIRECT FOOD COSTS 3 3 3 0 PROTECTIVE CLOTHING & UNIFORMS 24 13 24 0 LAUNDRY COSTS 1 0 1 0 OTHER SUPPLIES AND SERVICES 24 (3) 24 0 HEALTH AND SAFETY 20 0 20 0 CATERING - CONTRACT 2,798 27 2,798 0 CATERING - OUTWITH CONTRACT 7 3 7 0 CATERING - EXTERNAL 6 6 6 0 ARTIST FEES / PERFORMING ARTS / ENTERTA 1 1 1 0 DELIVERY CHARGE 2 2 2 0 SUPPLIES AND SERVICES 14,908 2,299 15,185 (277) TRANSPORT AND PLANT POOL CAR CHARGES-RENTAL 2 0 2 0 OTHER TRANSPORT COSTS 2 0 2 0 INSURANCE 3 0 3 0 FLEET SERVICE CHARGES 1,620 1,618 1,620 0 HIRE OF EXTERNAL VEHICLES 150 150 150 0 HIRE OF SKIPS 7 7 7 0 EXTERNAL TRANSPORT CONTRACT 8 8 8 0 PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 5,675 1,498 7,935 (2,260) PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 9,423 3,091 10,512 (1,089) PUPIL TRANSPORT - OTHER 169 37 169 0 TAXI CHARGES - CONTRACTED 0 2 0 0 TRANSPORT AND PLANT 17,059 6,411 20,408 (3,349) ADMINISTRATION PRINTING AND STATIONERY 426 110 426 0 TELEPHONES 234 62 234 0 MOBILE PHONES 13 0 13 0 ADVERTISING - OF COUNCIL SERVICE AVAILA 3 3 3 0 ADVERTISING - OTHER 11 0 11 0 POSTAGES/COURIERS 63 7 63 0 MEMBERSHIP FEES/SUBSCRIPTIONS 106 98 106 0 INSURANCE 76 0 76 0 MEDICAL COSTS 13 13 13 0 LEGAL EXPENSES 0 8 8 (8) HOSPITALITY / CIVIC RECOGNITION 1 2 1 0 SECURITY UPLIFT FEES 2 2 2 0 OTHER ADMIN COSTS 2 0 2 0 CONFERENCES - OFFICIALS (incl associated costs) 52 0 0 52 TRAINING 280 270 280 0 ADMINISTRATION 1,282 575 1,238 44 174
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Education Resource - Total Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 25/26 Outturn) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 0 2 0 0 OTHER LOCAL AUTHORITIES 1,432 0 1,456 (24) SCOTTISH QUALIFICATIONS AUTHORITY 1,563 1,572 1,572 (9) PAYMENTS TO VOLUNTARY ORGANISATIONS 10 3 10 0 PAYMENTS TO OTHER BODIES 21,065 6,443 20,265 800 INDEPENDENT SCHOOL PLACES 3,510 831 4,335 (825) CONTRACT SPEECH THERAPY 678 0 678 0 SCHOOL ACTIVITIES 132 89 132 0 RESEARCH GRANTS - EDUCATION 47 47 47 0 PARENT COUNCILS (PREV.SCHOOL BOARDS) 28 0 28 0 P.E. FACILITIES 97 3 97 0 ACTIVITIES PROGRAMME 139 139 139 0 COUNSELLING 1,254 141 1,254 0 COPYRIGHT AGREEMENT 228 228 228 0 VAT FREE EXCURSIONS - EDUCATION 16 16 16 0 PRIVATE INDIVIDUALS - GENERAL 0 4 0 0 PAYMENT TO OTHER BODIES 30,199 9,518 30,257 (58) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 47,233 7,841 46,983 250 PAYMENT TO CONTRACTORS 47,233 7,841 46,983 250 TRANSFER PAYMENTS RENT REBATES 274 274 274 0 FOOTWEAR & CLOTHING GRANTS 2,312 1,828 2,312 0 WORK EXPERIENCE 16 0 16 0 TRANSFER PAYMENTS 2,602 2,102 2,602 0 FINANCING CHARGES LEASING CHARGES - OPERATIONAL 3 0 3 0 I.T. EQUIPMENT LEASING - CONTRACT 405 0 405 0 FINANCING CHARGES 408 0 408 0 TOTAL EXPENDITURE 500,475 125,010 503,079 (2,604) INCOME GOVERNMENT GRANT - GAELIC EDUCATION (170) (44) (170) 0 GOVERNMENT GRANTS - OTHER EDUCATION GRANTS (9,359) (137) (9,359) 0 CONTRIBUTIONS FROM OTHER BODIES (867) (254) (867) 0 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (769) 0 (1,544) 775 PLAYGROUP ACCOMMODATION CHARGE (10) (7) (19) 9 EARLY YEARS FEES (652) (807) (2,472) 1,820 RENTAL INCOME (20) (5) (20) 0 OTHER INCOME (24) (15) (24) 0 ACCOMMODATION INCOME FROM USERS (882) (882) (882) 0 INCOME (12,753) (2,151) (15,357) 2,604 NET EXPENDITURE 487,722 122,859 487,722 0 175
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Appendix C South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 11 July 2025 (No.4) 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 2.018 2.071 (0.053) (2.63%) 0.952 Finance Services - Transactions 17.258 17.051 0.207 1.20% 7.692 Audit and Compliance Services 0.339 0.301 0.038 11.21% 0.131 Information Technology Services 7.775 7.775 0.000 0.00% 5.488 Communications and Strategy Services 2.257 2.242 0.015 0.66% 0.820 Administration and Licensing Services 3.798 3.905 (0.107) (2.82%) 1.728 Personnel Services 6.339 6.439 (0.100) (1.58%) 1.872 Total Finance and Corporate Resources 39.784 39.784 0.000 0.00% 18.683 10 177
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Finance and Corporate Resources Variance Analysis 2025/26 (Period 4) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (168k) over APT&C Basic, Superannuation, NI – (231k) over Finance Services (Transactions) – (93k) over The projected overspend is due to lower than budgeted turnover during the year. Finance Services (Strategy) – (84k) over Admin, Legal and Licensing – (139k) over IT Services – 76k under The projected underspend is due to the anticipated level of turnover during the year. Property Costs 206k under Other Property Costs – 226k under Finance Services (Transactions) – 226k under The projected underspend reflects less than budgeted spend on Empty Property Relief. Supplies and Services (82k) over Computer Equipment Purchase – (39k) over IT Services – (39k) over The projected overspend is due to greater than budgeted IT costs. Outsourced Mail– (35k) over Finance Services (Transactions) – (35k) over The projected overspend reflects additional postage costs required for service delivery. Financing Charges (46k) over IT Equipment Leasing Contract – (46k) over Personnel – (46k) over The projected overspend in Financing Charges is due to higher than budgeted IT leasing charges. 178
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Subjective Head Variance Subjective line Service / amount Explanation Income 160k over recovered Fees and Charges – General – 160k over recovered Finance Services (Transactions) – 142k over recovered The projected over-recovery of income reflects additional commission received from Scottish Water for the collection of water and sewage. * The underlined variances represent new variances since the last report. 179
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Finance & Corporate Resources - Total Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 25/26 Outturn) EMPLOYEE COSTS APT & C BASIC 27,342 7,279 28,032 (690) APT & C OVERTIME 98 53 55 43 APT & C SUPERANNUATION 2,129 466 1,768 361 APT & C NIC 2,760 931 2,662 98 APT & C TRAVEL EXPENSES 9 0 (11) 20 TRAVEL AND SUBSISTANCE 1 0 1 0 MSC TRAINEES BASIC 0 1 0 0 PENSION INCREASES 992 260 992 0 EMPLOYEE COSTS 33,331 8,990 33,499 (168) PROPERTY COSTS RENT 4 1 4 0 SECURITY COSTS 121 0 141 (20) FIXTURE & FITTINGS 1,707 294 1,707 0 HEALTH & HYGIENE MATERIALS 140 11 140 0 OTHER PROPERTY COSTS 1,883 0 1,657 226 PROPERTY COSTS 3,855 306 3,649 206 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 4,544 2,388 4,583 (39) COMPUTER EQUIPMENT MAINTENANCE 2,041 1,533 2,041 0 I.T. EQUIPMENT MAINT - CONTRACT 665 6 673 (8) I.T. ELECTRONIC MESSAGING 36 0 36 0 EQUIPMENT, APPARATUS AND TOOLS 151 55 151 0 SUPPLIES FOR CLIENTS 79 5 79 0 FURNITURE - OFFICE 1 0 1 0 MATERIALS 112 10 112 0 MATERIALS, APPARATUS AND EQUIPMENT 2 1 2 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 2 0 FOODSTUFFS - GENERAL 2 0 2 0 PROVISIONS - GENERAL 20 1 20 0 FOOD PURCHASES WITHIN CONTRACT 1 0 1 0 BEVERAGES 2 0 2 0 PROTECTIVE CLOTHING & UNIFORMS 2 0 2 0 OTHER SUPPLIES AND SERVICES 120 38 120 0 CATERING - OUTWITH CONTRACT 6 0 6 0 OUTSOURCED MAIL 174 67 209 (35) SUPPLIES AND SERVICES 7,960 4,104 8,042 (82) TRANSPORT AND PLANT POOL CAR CHARGES - RENTAL 15 0 15 0 POOL CAR CHARGES - FUEL 3 0 3 0 FLEET SERVICE CHARGES 17 1 17 0 TRANSPORT AND PLANT 35 1 35 0 ADMINISTRATION PRINTING AND STATIONERY 528 (87) 528 0 TELEPHONES 1,551 440 1,550 1 MOBILE PHONES 174 26 174 0 ADVERTISING - RECRUITMENT 29 29 29 0 ADVERTISING - OTHER 124 33 124 0 POSTAGES/COURIERS 908 356 948 (40) SMS MESSAGING 5 2 5 0 MEMBERSHIP FEES/SUBSCRIPTIONS 231 206 251 (20) INSURANCE 141 0 141 0 MEDICAL COSTS 350 78 350 0 LEGAL EXPENSES 167 17 167 0 HOSPITALITY / CIVIC RECOGNITION 31 4 31 0 PAYPOINT AGENCY FEES 70 18 70 0 SECURITY UPLIFT FEES 2 2 2 0 OTHER ADMIN COSTS 576 282 576 0 MEMBERS ALLOWANCES 1,847 591 1,797 50 CONFERENCES - MEMBERS (incl associated costs) 11 1 11 0 CONFERENCES - OFFICIALS (incl associated costs) 5 0 5 0 TRAINING 761 110 800 (39) VOLUNTEERS' EXPENSES 8 6 8 0 INTERNAL SUPPORT SERVICES ALLOCATION 68 0 68 0 ADMINISTRATION 7,587 2,114 7,635 (48) 180
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Finance & Corporate Resources - Total Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 25/26 Outturn) PAYMENT TO OTHER BODIES GRANTS TO VOLUNTARY ORGANISATIONS 408 281 408 0 PAYMENTS TO OTHER BODIES 2,273 1,095 2,277 (4) EXTERNAL AUDIT FEES 665 112 665 0 PRIVATE INDIVIDUALS - GENERAL 0 8 0 0 PAYMENT TO OTHER BODIES 3,346 1,496 3,350 (4) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 28 28 28 0 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 256 70 274 (18) PAYMENT TO CONTRACTORS 284 98 302 (18) TRANSFER PAYMENTS RENT ALLOWANCE 23,581 4,878 23,581 0 RENT REBATES 42,343 8,647 42,343 0 TRANSFER PAYMENTS 65,924 13,525 65,924 0 FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 1,416 996 1,462 (46) FINANCING CHARGES 1,416 996 1,462 (46) TOTAL EXPENDITURE 123,738 31,630 123,898 (160) INCOME STATUTORY ADDITIONS - COST OF COLLECTION (865) 0 (865) 0 RENT REBATES SUBSIDY (37,191) (6,215) (37,191) 0 RENT ALLOWANCE SUBSIDY (23,067) (4,136) (23,067) 0 DWP SUBSIDY (1,170) (362) (1,170) 0 CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (150) (64) (150) 0 CONTRIBUTIONS FROM OTHER BODIES (296) (102) (296) 0 SALES - DEPARTMENTS OF THE AUTHORITY (20) 0 (20) 0 FEES AND CHARGES - GENERAL (4,525) (831) (4,685) 160 CHARGES TO HEALTH BOARDS (45) 0 (45) 0 FEES AND CHARGES - OTHER BODIES (221) (30) (221) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,488) (439) (2,488) 0 HOME LOANS REPAYMENTS (5) (8) (5) 0 BIRTH REGISTRATION (16) (4) (16) 0 DEATH REGISTRATION (64) (14) (64) 0 MARRIAGE STATUTORY FEES (108) (42) (108) 0 EXTRACT ISSUE (83) (25) (83) 0 MARRIAGES (52) (18) (52) 0 CITIZENSHIP CEREMONIES (18) (6) (18) 0 CIVIL PARTNERSHIPS (1) 0 (1) 0 OTHER INCOME (6,892) (651) (6,892) 0 REALLOCATION OF CENTRAL SUPPORT COSTS (6,668) 0 (6,668) 0 REALLOCATION OF SUPPORT COSTS (9) 0 (9) 0 INCOME (83,954) (12,947) (84,114) 160 NET EXPENDITURE 39,784 18,683 39,784 0 181
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Appendix D South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 11 July 2025 (No.4) Housing and Technical Resources Committee Revised Annual Projected Projected Outturn % Note Year to Date Budget Outturn Variance Actual Service Departments :- £m £m £m £m Housing Services 8.681 8.720 (0.039) (0.45%) 3.965 Property Services 3.649 3.610 0.039 1.07% 1.235 Total Housing and Technical Resources 12.330 12.330 (0.000) (0.00%) 5.200 10 183
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Housing and Technical Resources (excl HRA) Variance Analysis 2025/26 (Period 4) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 71k under APT&C Basic / Overtime / Superannuation / National Insurance – 521k under Manual Workers – (457k) over Property Services – 600k under Property Services – (457k) over The variance relates to vacancies which are actively being recruited in line with Service requirements. The variance relates to the current level of trade operatives and overtime required to meet service demands. Property Costs (253k) over Security Costs – (71k) over Property Services – (71k) over This variance relates to greater expenditure on CCTV security costs than is currently budgeted. Other Property Costs – (101k) over Property Services – (101k) over The variance related to costs within Office Accommodation relating to the HQ maintenance team due to greater than budgeted costs. Office Accommodation (53k) over Property Services – (53k) over The overspend is due to charges from Community & Enterprise Resources in relation to Facilities Management recharges within Office Accommodation. Income 228k over recovered Rental Income – 119k over recovered Property Services – 119k over recovered Income is over recovered due to greater than budgeted rental income within Office Accommodation. Reallocation of Support Costs/ Recovery from Capital / Recharges – 55k over recovered Property Services – 55k over recovered The level of income recovered varies depending on the current workload, the timing of a wide variety of projects and is offset by a reduction in expenditure. 184
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South Lanarkshire Council Housing & Technical Resources Revised Period 4 Period 4 Period 4 Annual Actual Forecast Forecast Expenditure / Income Variance Trends 2025/2026 Budget to Date (Projected Variance 25/26 Outturn) EMPLOYEE COSTS APT & C BASIC 17,100 4,040 16,577 523 APT & C OVERTIME 195 29 37 158 APT & C SUPERANNUATION 1,115 259 1,065 50 APT & C NIC 1,805 519 2,015 (210) MANUAL BASIC 20,793 5,106 20,747 46 MANUAL OVERTIME 338 275 282 56 MANUAL SUPERANNUATION 1,348 329 1,328 20 MANUAL NIC 2,181 674 2,760 (579) TRAVEL AND SUBSISTANCE 25 2 15 10 OTHER EMPLOYEE COSTS (22) (9) (18) (4) PENSION INCREASES 602 165 614 (12) ADDITIONAL PENSION COSTS 13 0 0 13 APPRENTICESHIP LEVY 3 0 3 0 EMPLOYEE COSTS 45,496 11,389 45,425 71 PROPERTY COSTS RATES 2,199 493 2,223 (24) SCOTTISH WATER - UNMETERED CHARGES 12 1 8 4 SCOTTISH WATER - METERED CHARGES 232 64 230 2 RENT 1,826 526 1,851 (25) SERVICE CHARGE 439 119 420 19 FACTORING CHARGES 9 0 5 4 OTHER ACCOMMODATION COSTS 2,316 2,924 2,316 0 BED AND BREAKFAST 27 61 27 0 PROPERTY INSURANCE 430 64 442 (12) SECURITY COSTS 260 31 331 (71) GROUND MAINTENANCE 52 52 52 0 GROUNDS MAINTENANCE ADDITIONAL WORKS 10 1 10 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 2,972 641 2,972 0 LIFE CYCLE MAINTENANCE 5,043 1,371 5,057 (14) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 349 304 349 0 HOUSING - RENT W/O UNLET PERIODS 822 128 822 0 HOUSING - RENT W/O BAD PERIODS 768 29 768 0 ASBESTOS 0 10 0 0 EPC 0 4 0 0 ELECTRICITY - CONTRACT 1,516 362 1,557 (41) ELECTRICITY - NON CONTRACT 27 6 27 0 GAS 577 168 521 56 HEATING OIL 12 2 12 0 FIXTURE & FITTINGS 822 322 822 0 JANITOR SERVICE 164 47 152 12 CLEANING CONTRACT 406 279 401 5 CLEANING OUTWITH CONTRACT 0 9 0 0 CLEANING MATERIALS 10 1 10 0 WINDOW CLEANING 2 0 2 0 PEST CONTROL 6 0 6 0 REFUSE UPLIFT 399 12 393 6 REMOVAL & STORAGE COSTS 37 7 37 0 OTHER PROPERTY COSTS 522 136 623 (101) OFFICE ACCOM-FACILITIES MANAGEMENT 1,036 296 1,089 (53) ACCOMMODATION RECHARGE TO USERS 33 16 53 (20) PROPERTY COSTS 23,335 8,486 23,588 (253) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 536 131 521 15 COMPUTER EQUIPMENT MAINTENANCE 6 0 6 0 I.T. EQUIPMENT MAINT-CONTRACT 209 1 211 (2) EQUIPMENT, APPARATUS AND TOOLS 45 0 45 0 ADAPTATIONS FOR CLIENTS 500 144 500 0 FURNISHINGS 0 34 0 0 MATERIALS 12,038 1,639 12,038 0 STOCK/STORE ISSUES 0 1,491 0 0 AUDIO VISUAL 10 1 10 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 2 0 TV LICENCES - EDUCATION 1 1 1 0 FOODSTUFFS - GENERAL 1 0 1 0 BEVERAGES 1 0 0 1 PROTECTIVE CLOTHING & UNIFORMS 44 6 44 0 OTHER SUPPLIES AND SERVICES 92 12 92 0 HEALTH AND SAFETY 1 0 1 0 CATERING - CONTRACT 1 0 1 0 OUTSOURCED MAIL 0 5 2 (2) BULK BUYING DISCOUNT 0 (1) 0 0 SUPPLIES AND SERVICES 13,487 3,464 13,475 12 185
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South Lanarkshire Council Housing & Technical Resources Revised Period 4 Period 4 Period 4 Annual Actual Forecast Forecast Expenditure / Income Variance Trends 2025/2026 Budget to Date (Projected Variance TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 4 0 0 PURCHASE OF PLANT 125 63 125 0 FLEET SERVICES - FUEL 3 7 3 0 POOL CAR RECHARGE - RENTAL CHARGE 53 0 53 0 POOL CAR RECHARGE - FUEL 18 0 18 0 POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 1 0 OTHER TRANSPORT COSTS 0 1 0 0 TRANSPORT INSURANCE 44 0 44 0 PLANT SERVICES 7 0 7 0 FLEET SERVICE CHARGES 2,958 632 2,958 0 HIRE OF EXTERNAL PLANT 257 26 257 0 HIRE OF SCAFOLDING 1,077 252 1,077 0 HIRE OF SKIPS 33 131 33 0 EXTERNAL TRANSPORT CONTRACT 0 1 0 0 TAXI CHARGES - CONTRACTED 11 3 11 0 TRANSPORT AND PLANT 4,587 1,120 4,587 0 ADMINISTRATION PRINTING AND STATIONERY 76 12 77 (1) TELEPHONES 94 12 101 (7) MOBILE PHONES 39 0 39 0 ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 7 0 0 7 ADVERTISING - OTHER 6 0 6 0 POSTAGES/COURIERS 21 10 26 (5) MEMBERSHIP FEES/SUBSCRIPTIONS 12 0 15 (3) INSURANCE 216 8 216 0 MEDICAL COSTS 16 21 16 0 LEGAL EXPENSES 14 8 14 0 PETTY OUTLAYS 12 8 12 0 HOSPITALITY / CIVIC RECOGNITION 2 0 2 0 PAYPOINT AGENCY FEES 0 4 0 0 OTHER ADMIN COSTS 8 1 8 0 TRAINING 0 0 2 (2) INTERNAL SUPPORT SERVICES ALLOCATION 457 121 457 0 CENTRAL ADMINISTRATION 2,749 784 2,749 0 ADMINISTRATION 3,729 989 3,740 (11) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,013 573 2,013 0 OTHER LOCAL AUTHORITIES 0 7 0 0 PAYMENTS TO OTHER BODIES 1,656 563 1,656 0 SUPPORTING PEOPLE INTERNAL PROVIDER 1,129 373 1,129 0 SUPPORTING PEOPLE EXTERNAL PROVIDER 405 85 419 (14) HOUSING ADMINISTRATION 885 272 885 0 ASSISTANCE TO HOME OWNERS 91 26 91 0 PRIVATE INDIVIDUALS - GENERAL 151 44 151 0 PAYMENT TO OTHER BODIES 6,330 1,943 6,344 (14) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 15,714 4,663 14,635 1,079 PAYMENT TO EXTERNAL CONSULTANTS 306 465 1,413 (1,107) PAYMENT TO CONTRACTORS 16,020 5,128 16,048 (28) TRUST FUND EXPENDITURE TRANSFER PAYMENTS FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 153 0 158 (5) INTEREST ON REVENUE BALANCES 2 0 2 0 FINANCING CHARGES 155 0 160 (5) TOTAL EXPENDITURE 113,139 32,519 113,367 (228) 186
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South Lanarkshire Council Housing & Technical Resources Revised Period 4 Period 4 Period 4 Annual Actual Forecast Forecast Expenditure / Income Variance Trends 2025/2026 Budget to Date (Projected Variance INCOME CONTRIBUTIONS FROM OTHER BODIES (2,313) (582) (2,313) 0 SALES - DEPARTMENTS OF THE AUTHORITY (460) 0 (460) 0 FEES AND CHARGES - GENERAL (490) (145) (503) 13 FEES AND CHARGES - DEPARTMENTS OF THE A (48) 0 (46) (2) RENTAL INCOME (4,239) (976) (4,358) 119 HOUSE RENTS (6,009) (1,716) (6,009) 0 INSURANCE RECOVERIES 0 (26) (26) 26 OTHER INCOME (7,036) (1,939) (7,053) 17 REALLOCATION OF CENTRAL SUPPORT COSTS (876) (195) (876) 0 REALLOCATION OF SUPPORT COSTS (1,630) (330) (1,544) (86) RECOVERY FROM CAPITAL (29,099) (6,428) (22,968) (6,131) RECHARGES - DEPARTMENTS OF AUTHORITY (48,609) (13,784) (54,881) 6,272 MANUAL RECHARGES - DEPARTMENTS OF AUTHORITY 0 (1,198) 0 0 INCOME (100,809) (27,319) (101,037) 228 NET EXPENDITURE 12,330 5,200 12,330 0 187
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Appendix E Housing and Technical Resources - HRA Variance Analysis 2025/26 (Period 4) There are no significant variances to report. 10 189
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Housing and Revenue Account Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 25/26 Outturn) EMPLOYEE COSTS APT & C BASIC 12,421 3,200 12,455 (34) APT & C OVERTIME 79 20 30 49 APT & C SUPERANNUATION 811 203 772 39 APT & C NIC 1,246 389 1,246 0 TRAVEL AND SUBSISTANCE 397 1 398 (1) PENSION INCREASES 219 60 219 0 EMPLOYEE COSTS 15,173 3,873 15,120 53 PROPERTY COSTS RATES 72 0 72 0 SCOTTISH WATER - UNMETERED CHARGES 4 0 4 0 SCOTTISH WATER - METERED CHARGES 8 4 8 0 RENT 6 0 6 0 SERVICE CHARGE 94 0 94 0 FACTORING CHARGES 0 0 0 0 OTHER ACCOMMODATION COSTS 11 0 11 0 PROPERTY INSURANCE 2,268 0 2,268 0 SECURITY COSTS 55 0 55 0 GROUND MAINTENANCE 4,465 3,551 4,465 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 45,419 6,648 45,419 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 877 177 877 0 HOUSING - RENT FREE ACCOMMODATION 266 30 266 0 HOUSING - RENT W/O UNLET PERIODS 2,950 658 2,950 0 HOUSING - RENT W/O BAD PERIODS 2,273 358 2,273 0 ASBESTOS 139 22 139 0 EPC 0 (1) 0 0 ELECTRICITY - CONTRACT 1,373 192 1,373 0 GAS 441 111 441 0 HEATING OIL 54 7 54 0 SOLID FUEL 4 0 4 0 FIXTURE & FITTINGS 58 62 58 0 JANITOR SERVICE 83 30 83 0 CLEANING CONTRACT 417 417 417 0 CLEANING MATERIALS 60 6 60 0 HEALTH & HYGIENE MATERIALS 0 1 0 0 WINDOW CLEANING 16 6 16 0 PEST CONTROL 122 53 122 0 REFUSE UPLIFT 0 10 0 0 REMOVAL & STORAGE COSTS 14 4 14 0 OTHER PROPERTY COSTS 35 4 35 0 PROPERTY COSTS 61,584 12,350 61,584 0 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 295 9 295 0 I.T. EQUIPMENT MAINT-CONTRACT 74 0 74 0 EQUIPMENT, APPARATUS AND TOOLS 13 18 13 0 ADAPTATIONS FOR CLIENTS 0 60 0 0 FURNITURE - OFFICE 10 2 10 0 PROVISIONS 2 1 2 0 BEVERAGES 4 0 4 0 PROTECTIVE CLOTHING & UNIFORMS 12 3 12 0 LAUNDRY COSTS 16 6 16 0 OTHER SUPPLIES AND SERVICES 32 4 32 0 HEALTH AND SAFETY 15 0 15 0 OUTSOURCED MAIL 0 2 0 0 SUPPLIES AND SERVICES 473 105 473 0 TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 3 0 0 POOL CAR RECHARGE - RENTAL CHARGE 26 0 26 0 POOL CAR RECHARGE - FUEL 6 0 6 0 POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 1 0 OTHER TRANSPORT COSTS 0 1 0 0 FLEET SERVICE CHARGES 158 23 158 0 STORAGE 4 0 4 0 TRANSPORT AND PLANT 195 27 195 0 190
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Housing and Revenue Account Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 25/26 Outturn) ADMINISTRATION PRINTING AND STATIONERY 79 19 79 0 BULK PRINTING 68 0 68 0 TELEPHONES 95 25 95 0 MOBILE PHONES 34 0 34 0 ADVERTISING - OTHER 12 0 12 0 POSTAGES/COURIERS 171 33 171 0 SMS MESSAGING 0 1 0 0 MEMBERSHIP FEES/SUBSCRIPTIONS 38 27 38 0 MEDICAL COSTS 25 3 25 0 LEGAL EXPENSES 6 29 6 0 PETTY OUTLAYS 4 0 4 0 GIRO BANK AGENCY FEES 4 0 4 0 PAYPOINT AGENCY FEES 13 7 13 0 INTERNET AGENCY FEES 3 0 3 0 OTHER ADMIN COSTS 15 7 15 0 CONFERENCES - OFFICIALS 7 0 7 0 INTERNAL SUPPORT SERVICES ALLOCATION 5,020 0 5,020 0 ADMINISTRATION 5,594 151 5,594 0 PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 3,055 601 3,055 0 OTHER LOCAL AUTHORITIES 0 1 0 0 GRANTS TO VOLUNTARY ORGANISATIONS 3 0 3 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 31 12 31 0 PAYMENTS TO OTHER BODIES 32 32 32 0 PRIVATE INDIVIDUALS - GENERAL 150 0 150 0 PAYMENT TO OTHER BODIES 3,271 646 3,271 0 PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 80 57 80 0 PAYMENT TO EXTERNAL CONSULTANTS 20 43 20 0 PAYMENT TO CONTRACTORS 100 100 100 0 FINANCING CHARGES INTEREST-DEBT CHARGES 16,620 0 16,620 0 I.T. EQUIPMENT LEASING-CONTRACT 67 0 67 0 CFCR 35,633 0 35,633 0 INTEREST ON REVENUE BALANCES (825) 0 (825) 0 FINANCING CHARGES 51,495 0 51,495 0 TOTAL EXPENDITURE 137,885 17,252 137,832 53 INCOME SALES - DEPARTMENTS OF THE AUTHORITY (1,169) (272) (1,169) 0 FEES AND CHARGES - GENERAL (5,579) (1,288) (5,579) 0 RENTAL INCOME (993) 0 (993) 0 HOUSE RENTS (120,174) (30,324) (120,121) (53) LOCK UP RENTS (2,980) (723) (2,980) 0 INSURANCE RECOVERIES (539) (121) (539) 0 OTHER INCOME (1,733) (368) (1,733) 0 REALLOCATION OF SUPPORT COSTS (717) 0 (717) 0 YEAR END T/FER TO BALANCE SHEET (4,001) 0 (4,001) 0 INCOME (137,885) (33,096) (137,832) (53) NET EXPENDITURE 0 (15,844) 0 0 191
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Appendix F South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 11 July 2025 (No.4) Social Work Resources Committee Revised Annual Projected Projected Outturn % Note Year to Date Budget Outturn Variance Actual Service Departments :- £m £m £m £m Performance and Support Services 5.872 5.872 0.000 0.00% 1.598 Children and Families 50.337 50.337 0.000 0.00% 13.501 Adults and Older People 189.707 189.707 0.000 0.00% 65.384 Justice and Substance Misuse 0.733 0.733 0.000 0.00% 0.377 Total Social Work Resources 246.649 246.649 0.000 0.00% 80.860 10 193
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Social Work Resources Variance Analysis 2024/25 (Period 4) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,083k under Admin & Clerical Staff – 143k under Basic Grade Social Workers – 745k under Managerial Support Specialist Staff - (353k) over Adult and Older People – 84k under Performance and Support – 61k under Children and Family - 400k under Adult and Older People – 358k under Children and Family - 250k under Adult and Older People – (567k) over This relates to the underspends to Scheduling Assistant vacancies in Homecare, which are being recruited. This is offset by overtime costs for Managerial Support Specialist Staff (below). This is a result of vacancies which are actively being recruited. This is a result of vacancies which are actively being recruited. This is a result of vacancies which are actively being recruited. This is a result of vacancies which are actively being recruited. This overspend is a result of turnover being less than anticipated to date, and overtime spend to cover the Scheduling Assistant vacancies in Homecare 194
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Subjective Head Variance Subjective line Service / amount Explanation Care staff – 165k under Home Carers – 362k under Performance and Support – (51k) over Adult and Older People – 165k under Adult and Older People – 362k under This is a result of vacancies which are actively being recruited. This is a result of vacancies which are actively being recruited. Transport and Plant (227k) over Fleet Service Charges – (227k) over Adult and Older People – (217k) over The overspend relates to slippage in the 2024/25 saving for the decommissioning of Fleet buses that are no longer required. An action plan is being developed to ensure costs are reduced to achieve the saving in full. Alongside an overspend in Homecare due to aging vehicles. Administration (79k) over Legal Expenses – (79k) over Adult and Older People - (79k) over The overspend is a result of the level of legal costs, mainly in relation to Adults with Incapacity and guardianship orders. 195
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* The underlined variances represent new variances since the last report. Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies (346k) over Social Work – Foster Parents – (200k) over Social Work – Adoption Allowance – (100k) over Children and Family – (200k) over Children and Family – (100k) over 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 has recently been reviewed, and new guidance has been written. Transfer Payments (350k) over Direct Assistance to Persons – (350k) over Children and Family – (350k) over This overspend relates to the payment of kinship care allowances, where demand is increasing. Income (106k) under recovered Fees and Charges - General – (106k) under recovered Adult and Older People – (106k) under recovered The under recovery in income is in relation to under occupancy levels. 196
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Social Work Resource - Total Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 25/26 Outturn) EMPLOYEE COSTS APT&C BASIC 6,087 1,393 5,916 171 APT&C OVERTIME 0 44 44 (44) APT&C SUPERANNUATION 401 88 385 16 APT&C NIC 452 165 452 0 SOCIAL WORKERS BASIC GRADE BASIC 14,512 3,289 13,808 704 SOCIAL WORKERS BASIC GRADE OVERTIME 72 22 69 3 SOCIAL WORKERS BASIC GRADE SUPERANNUATION 1,003 211 969 34 SOCIAL WORKERS BASIC GRADE NIC 1,569 437 1,568 1 MAN/SPEC/FWORK BASIC 24,516 6,514 24,705 (189) MAN/SPEC/FWORK OVERTIME 46 140 162 (116) MAN/SPEC/FWORK SUPERANNUATION 1,642 410 1,631 11 MAN/SPEC/FWORK NIC 2,594 877 2,652 (58) CARE STAFF BASIC 16,992 4,181 16,765 227 CARE STAFF OVERTIME 505 183 591 (86) CARE STAFF SUPERANNUATION 1,088 259 1,066 22 CARE STAFF NIC 1,675 541 1,675 0 INSTRUCTORS - SOCIAL WORK BASIC 1,572 384 1,544 28 INSTRUCTORS - SOCIAL WORK SUPERANNUATION 102 25 98 4 INSTRUCTORS - SOCIAL WORK NIC 141 47 149 (8) MANUAL WORKERS BASIC 29,657 7,273 29,173 484 MANUAL WORKERS OVERTIME 1,235 338 1,250 (15) MANUAL WORKERS SUPERANNUATION 1,944 457 1,893 51 MANUAL WORKERS NIC 3,037 952 3,195 (158) TRAVEL AND SUBSISTANCE 397 64 392 5 OTHER EMPLOYEE COSTS 3,619 31 3,621 (2) PENSION INCREASES 328 75 328 0 STRAIN ON THE FUND 0 12 2 (2) EMPLOYEE COSTS 115,186 28,412 114,103 1,083 PROPERTY COSTS RATES 360 0 360 0 SCOTTISH AKATER - UNMETERED CHARGES 1 0 1 0 SCOTTISH WATER - METERED CHARGES 175 30 175 0 RENT 548 169 549 (1) PROPERTY INSURANCE 292 0 292 0 SECURITY COSTS 2 0 2 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 2 35 2 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 26 12 26 0 ELECTRICAL HEATING MAINTENANCE 0 2 0 0 ELECTRICITY - CONTRACT 707 39 707 0 ELECTRICITY - NON CONTRACT 0 1 0 0 GAS 481 56 481 0 FIXTURE & FITTINGS 10 0 10 0 JANITOR SERVICE 0 1 0 0 CLEANING CONTRACT 380 370 380 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 119 29 119 0 HEALTH & HYGIENE MATERIALS 86 25 86 0 AKINDOAK CLEANING 9 1 9 0 REFUSE UPLIFT 39 6 39 0 REMOVAL & STORAGE COSTS 1 4 1 0 OTHER PROPERTY COSTS 162 72 162 0 PROPERTY COSTS 3,400 852 3,401 (1) 197
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Social Work Resource - Total Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 25/26 Outturn) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 805 383 805 0 COMPUTER EQUIPMENT MAINTENANCE 34 9 34 0 I.T. EQUIPMENT MAINT-CONTRACT 192 4 192 0 I.T. ELECTRONIC MESSAGING 97 0 97 0 EQUIPMENT, APPARATUS AND TOOLS 114 16 122 (8) SMALL TOOLS 4 1 4 0 AIDS FOR CLIENTS 980 173 979 1 ADAPTATIONS FOR CLIENTS 972 88 972 0 SUPPLIES FOR CLIENTS 350 82 350 0 FURNITURE - OFFICE 1 2 1 0 FURNITURE - GENERAL 0 36 0 0 FURNISHINGS (INCL. CROCKERY & LINEN) 15 10 15 0 MATERIALS 10 0 10 0 MATERIALS, APPARATUS AND EQUIPMENT 2 4 3 (1) PROVISIONS 217 68 217 0 FOOD PURCHASES 437 111 437 0 BEVERAGES 50 9 50 0 SCHOOL MILK 34 9 34 0 NURSERY MILK 0 0 0 0 NURSERY FRUIT/VEG 0 0 0 0 RECHARGE OF DIRECT FOOD COSTS 0 0 0 0 PROTECTIVE CLOTHING & UNIFORMS 1,247 236 1,247 0 LAUNDRY COSTS 3 1 2 1 OTHER SUPPLIES AND SERVICES 46 17 46 0 HEALTH AND SAFETY 0 0 0 0 CATERING - CONTRACT 367 324 367 0 CATERING - OUTWITH CONTRACT 31 2 31 0 OUTSOURCED MAIL 0 1 0 0 DELIVERY CHARGE 0 3 0 0 SUPPLIES AND SERVICES 6,008 1,589 6,015 (7) TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 1 0 0 POOL CAR CHARGES-RENTAL 168 0 168 0 POOL CAR CHARGES-FUEL 16 0 16 0 POOL CAR CHARGES-ADDITIONAL COSTS 3 1 3 0 OTHER TRANSPORT COSTS 807 207 807 0 INSURANCE 24 0 24 0 FLEET SERVICE CHARGES 3,126 2,486 3,353 (227) HIRE OF EXTERNAL VEHICLES 7 0 7 0 EXTERNAL TRANSPORT CONTRACT 0 5 0 0 PUPIL TRANSPORT - OTHER 10 2 10 0 TRANSPORT AND PLANT 4,161 2,702 4,388 (227) ADMINISTRATION PRINTING AND STATIONERY 91 19 92 (1) TELEPHONES 199 38 199 0 MOBILE PHONES 283 1 283 0 ADVERTISING - RECRUITMENT 4 0 4 0 ADVERTISING - OTHER 10 0 10 0 POSTAGES/COURIERS 54 11 54 0 SMS MESSAGING 2 0 2 0 MEMBERSHIP FEES/SUBSCRIPTIONS 82 98 93 (11) INSURANCE 27 0 27 0 MEDICAL COSTS 28 17 28 0 LEGAL EXPENSES 327 171 536 (209) HOSPITALITY / CIVIC RECOGNITION 2 1 2 0 OTHER ADMIN COSTS 21 1 21 0 CONFERENCES - OFFICIALS (incl associated costs) 7 0 7 0 TRAINING 56 5 56 0 INTERNAL SUPPORT SERVICES ALLOWANCES 410 0 410 0 ADMINISTRATION 1,603 362 1,824 (221) 198
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South Lanarkshire Council Revised Period 4 Period 4 Period 4 Social Work Resource - Total Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 25/26 Outturn) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 165 0 165 0 OTHER LOCAL AUTHORITIES 25 0 25 0 GRANTS TO VOLUNTARY ORGANISATIONS 23 6 23 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 1,617 247 1,617 0 PAYMENTS TO OTHER BODIES 2,035 363 2,035 0 PAYMENTS TO HEALTH BOARD 1,508 (59) 1,508 0 PRIVATE INDIVIDUALS - GENERAL 710 121 710 0 SOCIAL WORK - FOSTER PARENTS 6,435 2,048 6,635 (200) SOCIAL WORK - FOSTER PARENTS D 94 13 94 0 SOCIAL WORK - ADOPTION ALLOWANCES 650 364 750 (100) DIRECT PAYMENTS 11,215 3,169 11,261 (46) PAYMENT TO OTHER BODIES 24,477 6,272 24,823 (346) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 156,355 43,626 156,180 175 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 117 24 117 0 PAYMENT TO CONTRACTORS 156,472 43,650 156,297 175 TRANSFER PAYMENTS DIRECT ASSISTANCE TO PERSONS 4,350 1,649 4,700 (350) SECTION PAYMENTS 30 12 30 0 TRANSFER PAYMENTS 4,380 1,661 4,730 (350) FINANCING CHARGES LEASING CHARGES - OPERATIONAL (1) 0 (1) 0 I.T. EQUIPMENT LEASING - CONTRACT 395 0 395 0 FINANCING CHARGES 394 0 394 0 TOTAL EXPENDITURE 316,081 85,500 315,975 106 INCOME NON RELEVANT GOVERNMENT GRANT (8,696) (1,423) (8,696) 0 RESOURCE TRANSFER INCOME FROM (25,786) (12) (25,786) 0 CONTRIBUTIONS FROM OTHER BODIES (791) (244) (791) 0 SALES - SALE OF MEALS (14) (15) (14) 0 FEES AND CHARGES - GENERAL (6,652) (2,782) (6,546) (106) FEES AND CHARGES - OTHER LOCAL AUTHORITIES (443) (30) (443) 0 CHARGES TO HEALTH BOARDS (26,252) (67) (26,252) 0 FEES AND CHARGES - DEPARTMENTS (218) 0 (218) 0 RENTAL INCOME (45) (7) (45) 0 OTHER INCOME (135) (60) (135) 0 ACCOMMODATION INCOME FROM USERS (400) 0 (400) 0 INCOME (69,432) (4,640) (69,326) (106) NET EXPENDITURE 246,649 80,860 246,649 0 199
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