Agenda Document Pack - Financial Resources Scrutiny Forum - 02/10/2025
South Lanarkshire Council · 2 October 2025
Back to Financial Resources Scrutiny Forum — 2 October 2025 and its agenda
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Council Offices, Almada Street Hamilton, ML3 0AA Wednesday, 24 September 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, 02 October 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 4 September 2025 submitted for approval as a correct record. (Copy attached) 3 - 10 Item(s) for Monitoring 3a Capital Budget Monitoring 2025/2026 - General Fund Capital Programme Report dated 15 September 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 11 - 32 3b Capital Budget Monitoring 2025/2026 - Housing Capital Programme Report dated 15 September 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 33 - 38 4 Revenue Budget Monitoring 2025/2026 Report dated 15 September 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 39 - 44 5 Revenue Budget Monitoring 2025/2026 - Detailed Resource Analysis Report dated 15 September 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 45 - 90 Urgent Business 6 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 Committee Room 1, Council Offices, Almada Street, Hamilton on 4 September 2025 Chair: Councillor Grant Ferguson Councillors Present: Councillor Mathew Buchanan, Councillor Colin Dewar, Councillor Ross Gowland, Councillor Celine Handibode (substitute for Councillor Gavin Keatt), Councillor Richard Lockhart, Councillor Julia Marrs (Depute) Councillor’s Apologies: Councillor Monique Equi, Councillor Gavin Keatt, Councillor Carol Nugent Attending: Finance and Corporate Resources G Booth, Finance Manager (Strategy); C Lyon, Administration Officer; A Norris, Administration Assistant; L O’Hagan, Head of Finance (Strategy) Housing and Technical Resources A Roxburgh, Project Manager 1 Declaration of Interests No interests were declared. 2 Minutes of Previous Meeting The minutes of the meeting of the Financial Resources Scrutiny Forum held on 8 May 2025 were submitted for approval as a correct record. The Forum decided: that the minutes be approved as a correct record. 3 Capital Budget Monitoring 2024/2025 – General Fund Capital Programme A report dated 18 August 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 31 March 2025. The General Services Capital Programme for 2024/2025 totalled £69.832 million. This revised programme consisted of the base budget plus carry forward projects and adjustments that had been agreed by the Executive Committee up to and including the meeting held on 30 April 2025. Total spend on the General Fund Capital Programme of £54.652 million was detailed in Appendix A to the report. This was compared to the budget of £69.832 million and resulted in an underspend of £15.180 million which would be carried forward into financial year 2025/2026. 2 3
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This underspend related to projects within Community and Enterprise Resources (£11.916 million), Education Resources (£1.332 million), Housing and Technical Resources (£2.605 million) and Social Work Resources (£0.031 million) and was offset in part by additional funded spend included within the Finance and Corporate Resources’ position (£0.704 million). The programme underspend was due to the timing of project spend and the main projects responsible for the underspend were detailed in Appendix B to the report. The majority of those projects would continue into 2025/2026. Details were also given of year end and accounting adjustments. The Forum decided: that the final outturn position on the 2024/2025 General Capital Fund Programme be noted. [Reference: Minutes of 8 May 2025 (Paragraph 3a) and Minutes of the Executive Committee of 30 April 2025 (Paragraph 4)] 4 Capital Budget Monitoring 2024/2025 – Housing Capital Programme A report dated 18 August 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 31 March 2025. The revised Housing Capital Programme for 2024/2025 totalled £77.248 million and spend to 31 March 2025 totalled £71.544 million, which represented an underspend of £5.704 million, as detailed in Appendix A to the report. The underspend could be attributed to a number of factors which included:- delays experienced at Cairnswell Avenue, Cambuslang and Brackenhill Farm, Hamilton the average purchase price for properties purchased through the Market Purchase Scheme had reduced, reflecting the current size of properties being purchased Taking into account the year-end underspend position, this would mean a carry forward of £5.704 million which would fall into future financial years. The total approved Housing Capital Programme for 2025/2026 included an assumed carry forward of £4.136 million, therefore, this was an additional amount of £1.568 million to be carried forward into 2025/2026. Those adjustments would be added into the Capital Programme as part of the new year monitoring report. The Forum decided: that the final outturn position on the 2024/2025 Housing Capital Programme be noted. [Reference: Minutes of 8 May 2025 (Paragraph 3b) and Minutes of the Executive Committee of 30 April 2025 (Paragraph 4)] Councillors Dewar and Lockhart, having experienced technical issues, joined the meeting during consideration of the above item of business 5 Capital Budget Monitoring 2025/2026 – General Fund Capital Programme A report dated 18 August 2025 by the Executive Director (Finance and Corporate Resources) was submitted on the position of the General Capital Programme 2025/2026 for the period 1 April to 11 July 2025. 4
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On 26 February 2025, the Council approved a General Services base budget of £60.216 million for 2025/2026. Since then, a number of adjustments had been required to reflect budget carried forward from 2024/2025, along with additional funding received in 2024/2025, which resulted in a revised General Services base budget position for 2025/2026 of £64.188 million. This was a net increase of £3.972 million. A full list of those adjustments was detailed in Appendix A to the report. During financial year 2025/2026, Resources had advised of adjustments required to the programme. The revised programme for the year totalled £73.834 million which was a net increase of £9.646 million. Those further adjustments had been approved by the Executive Committee on 25 June and 27 August 2025 and were detailed in appendices B and C respectively. The programme spend and funding for the General Fund was summarised in Appendix D to the report. Actual spend to 11 July 2025 was £5.276 million and actual funding received at 11 July 2025 was £8.566 million. The physical progress achieved with the General Fund Capital Programme 2025/2026 at 11 July 2025 was detailed in appendices E to G of the report. The Forum decided: that the position on the General Fund Capital Programme as at 11 July 2025 be noted. [Reference: Minutes of South Lanarkshire Council of 26 February 2025 (Paragraph 3) and Minutes of the meetings of the Executive Committee of 25 June 2025 (Paragraph 6) and 27 August 2025 (Paragraph 4)] 6 Capital Budget Monitoring 2025/2026 – Housing Capital Programme A report dated 18 August 2025 by the Executive Director (Finance and Corporate Resources) was submitted on the progress of the Housing Capital Programme 2025/2026 at 11 July 2025. On 26 February 2025, the Council had approved a Housing Capital Programme for 2025/2026, totalling £85.948 million. This included an assumed carry forward of £4.136 million and the programme had been increased for the additional carry forward of £1.586 million. The Scottish Government’s Affordable Housing grant for 2025/2026 had now been confirmed and this would result in a minor increase of £0.024 million in the 2025/2026 approved programme. The Scottish Government had confirmed that South Lanarkshire would receive £1.767 million from the £40 million funding for the National Acquisition Programme in 2025/2026. This had been used to offset borrowing in line with anticipated spend for the financial year. The Affordable Housing Supply funding from the Scottish Government was allocated to both the Council and Registered Social Landlords (RSLs). It was anticipated that the Council would receive approximately £2 million more than originally budgeted in 2025/2026, with RSLs requiring less of the grant available. Again, this would be used to offset borrowing in line with anticipated spend for the financial year. In addition, a £0.160 million Scottish Government grant for the Climate Emergency Fund had been approved to spend on council houses. 5
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As a result of those adjustments, the revised programme for 2025/2026 was £87.700 million. Programmed funding for the year also totalled £87.700 million and was detailed, along with the funding sources, in Appendix A to the report. The predicted spend position for the Housing Capital Programme for 2025/2026 was £87.700 million. Spend to 11 July 2025 totalled £14.380 million and actual funding received at 11 July 2025 was £14.380 million. The physical progress achieved with the Housing Capital Programme 2025/2026 at 11 July 2025 was detailed in Appendix B to the report. The Forum decided: that the position on the Housing Capital Programme as at 11 July 2025 be noted. [Reference: Minutes of South Lanarkshire Council of 26 February 2025 (Paragraph 3) and Minutes of the meetings of the Executive Committee of 25 June 2025 (Paragraph 6) and 27 August 2024 (Paragraph 4)] Councillor Gowland, having experienced technical issues, joined the meeting after consideration of the above item of business 7 Revenue Budget Monitoring 2024/2025 A report dated 15 August 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 the Housing Revenue Account for the period 1 April 2024 to 31 March 2025. Information was provided on:- the Council’s overall probable outturn position previously reported to the Executive Committee on 12 February 2025 of a breakeven position, which included the corporate transfer to reserves of £45.580 million the year-end outturn position across Resources, Loan Charges, Corporate Items and Council Tax, which was an underspend of £0.548 million after proposed transfers to reserves of £56.432 million. This included the transfer to reserves approved as part of the probable outturn of £45.508 million, adjusted for movements totalling £1.829 million to reflect the final spend position at the end of the year the year-end position within Community and Enterprise Resources, which included a new £0.700 million commitment in relation to an underspend on SLLC property utilities, which were paid for by the Council. It was proposed that this underspend was returned to South Lanarkshire Leisure and Culture (SLLC) for use in future years’ Budget Strategies the year-end position within Social Work Resources’ Adult and Older People Services, which included a £0.650 million commitment in relation to the element of the budget delegated to the Integration Joint Board (IJB) the year-end position within Housing and Technical Resources’ Property Services, which included a £0.170 million commitment in relation to the element of the budget delegated to the IJB for scheme of assistance. a further proposed contribution to the Insurance Fund of £0.803 million which was included within the Finance and Corporate Transfers to Reserves. This proposed transfer could be met from an underspend on the Empty Property Relief (EPR) budget. 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 had not been required, and it was recommended that this was transferred to the Insurance Fund 6
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the proposal for additional Transfers to Reserves at the year-end totalling £9.023 million. This reflected the requested carry forward of funding to Reserves to allow committed areas of spend to be incurred in 2025/2026 and took the total Transfers to Reserves at year-end to £56.432 million the proposal that £0.040 million of the £0.548 million underspend be set aside to support the continuation of the Winter Wishes Strategy in 2025/2026 and the remaining £0.508 million be set aside to assist in managing the risk that the Pay Award was greater than the amount assumed in the Council’s Budget Strategy. This proposal resulted in the Council returning a breakeven position for 2024/2025 the Housing Revenue Account (HRA) which was a breakeven position after a transfer to the HRA reserve of £2.974 million Following a member’s question in relation to increased national insurance contributions, the Finance Manager (Strategy) agreed to provide information on the financial impact for the Council. The Forum decided: (1) that across Resources, Corporate Items and Council Tax, the year-end underspend of £0.548 million after proposed Transfer to Reserves, as detailed at section 4 and Appendix 1 of the report, be noted; (2) that it be noted that the Probable Outturn transfers approved by Members had been revised to £47.409 million (previously £45.580 million), as detailed in Appendix 3 to the report; (3) that the additional year-end transfers to reserves totalling £9.023 million, as detailed in Appendix 4 to the report, be noted; (4) that it be noted 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, as detailed in Appendix 5 to the report; (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, as detailed in paragraphs 4.6 and 4.7, be noted (6) that it be noted 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, as detailed in paragraph 4.16; (7) that it be noted that the £0.548 million underspend after proposed Transfers to Reserves, be allocated to Winter Wishes (£0.040 million) and to support the Pay Award (£0.508 million), as detailed in paragraph 4.22; (8) that the breakeven position for the Council for 2024/2025, as detailed in paragraph 4.23, be noted; and (9) that the breakeven position on the Housing Revenue Account (section 5) be noted. [Reference: Minutes of 8 May 2025 (Paragraph 4) and Minutes of the Executive Committee of 25 June 2025 (Paragraph 3)] 7
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8 Revenue Budget 2024/2025 – Detailed Resource Analysis A report dated 15 August 2025 by the Executive Director (Finance and Corporate Resources) was submitted on the Council’s revenue budget year-end position for 2024/2025. Appendices A to F to the report provided the following information for the year-end for each Resource and the Housing Revenue Account:- an Executive Summary showing the top level position for each of the Services details of the most significant variances within Resources and the Housing Revenue Account across subjective headings and across Services a line by line trend analysis of the total Resources’ expenditure and income across subjective headings The Forum decided: that the 2024/2025 year-end detailed financial analysis for each of the individual Resources and the Housing Revenue Account be noted. [Reference: Minutes of 8 May 2025 (Paragraph 5)] 9 Revenue Budget Monitoring 2025/2026 A report dated 27 August 2025 by the Executive Director (Finance and Corporate Resources) was submitted on the overall financial position of the Council’s General Fund Revenue Account and Housing Revenue Account for the period 1 April to 11 July 2025 and a projection for the year to 31 March 2026. As at 11 July 2025, the projected outturn position on the General Fund Revenue Account and Housing Revenue Account was a breakeven position, as detailed in appendices 1 and 2 to the report respectively. Information was provided on the following key budget areas:- pay award teacher numbers additional support for learning waste packaging scheme The Forum decided: (1) that the projected breakeven position on the General Fund Revenue Account for 2025/2026, and the actual spend as at 11 July 2025, as detailed in paragraph 4.1 and Appendix 1 of the report, be noted; (2) that it be noted that the available budget of £4.2 million in 2025/2026, as detailed in paragraph 4.5, be transferred to Reserves and consideration given to its use to support the Budget Strategy; (3) that it be noted that the proposals for the use of £1.8 million Additional Support for Learning (ASL) funding would be presented to the September meeting of the Executive Committee, as detailed in paragraph 4.7; (4) that it be noted that the anticipated underspend of £7.106 million in core Council budget, as detailed in paragraph 4.9, and consideration of its use, be taken forward to a future meeting of the Executive Committee; and 8
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(5) that the projected breakeven position on the Housing Revenue Account for 2025/2026, and the actual spend as at 11 July 2025, as detailed in Section 5 and Appendix 2, be noted. [Reference: Minutes of the Executive Committee of 28 August 2025 (Paragraph 3)] 10 Revenue Budget Monitoring 2025/2026 – Detailed Resource Analysis A report dated 15 August 2025 by the Executive Director (Finance and Corporate Resources) was submitted comparing actual expenditure against budgeted expenditure for the period 1 April to 11 July 2025. 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 11 July 2025 details of the most significant variances within Resources and the Housing Revenue Account across subjective headings and across Services as at 14 June 2024 a line by line trend analysis of the total Resources’ expenditure and income across subjective headings as at 11 July 2025 The Forum decided: that the position as at 11 July 2025 (Period 4) be noted. 11 Urgent Business There were no items of urgent business. 9
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 2 October 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 2025 to 8 August 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. The Capital reports attached provide detail on the position as at 8 August 2025 from both a financial and physical perspective. 3.2. 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. 2025/26 Budget: The revised Capital Programme for 2025/2026 totals £69.932 million as shown in Appendix B. The revised programme includes adjustments to the programme totalling a net increase of £1.398 million, as detailed in Appendix A, which have been submitted to the Executive Committee on 24 September 2025 for approval. 4.2. Transfers to Revenue: In addition to the adjustments noted at Section 4.1, the revised programme of £69.932 million also reflects a £1.000 million transfer to the Revenue Budget for the Private Housing Scheme of Assistance project and £4.300 million for Planned Maintenance. To reflect Accounting Regulations, this spend cannot be classed as Capital. Budget of £5.300 million has been transferred to Housing and Technical Resource’s Revenue budget. 4.3. Capital expenditure can be funded by Revenue monies however Revenue spend cannot be paid for from Capital funding. The Council’s Capital programme includes funding that can be used for Revenue spend. We are therefore able to move funding 3a 11
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between the Capital and Revenue Programmes and deliver the project as planned. This is an accounting transaction only. 4.4. The funding available to support the programme also totals £69.932 million and is detailed in Appendix D. 4.5. 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 £69.932 million. 4.6. Appendix D also shows a forecast for the financial year of £69.884 million. 4.7. 2025/2026 Actual Position: Actual spend incurred to the 8 August 2025 totals £8.041 million. 4.8. Actual funding received to 8 August 2025 is £10.824 million. 4.9. 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 Arrangements 9.1. This report does not introduce a new policy, function or strategy or recommend a change to existing policy, function or strategy and therefore no impact assessment is required. 9.2. There was also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director (Finance and Corporate Resources) 15 September 2025 12
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Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References Executive Committee, 24 September 2025 List of Background Papers Capital Ledger prints to 8 August 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 13
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APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/26 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2025 TO 8 AUGUST 2025 Proposed Adjustments Community and Enterprise Resource Bus Infrastructure Fund Transport Scotland have agreed the 2025/2026 distribution of £10 million funding for the design, development and delivery of bus infrastructure measures. This will be used for equipment installation in buses and traffic signals to improve bus prioritisation and Roads are in communication with bus companies to identify problem locations. The grant is payable directly via the General Capital Grant. Approval is sought to increase the capital programme by £0.648 million Road Safety Improvement Fund Transport Scotland have awarded South Lanarkshire Council £0.737 million in connection with the Road Safety Improvement Fund for 2025/2026. Roads have identified the below listed projects, based upon casualty reduction priorities as reported to the Road Safety Forum in May 2025. A721 Newbigging to Elsrickle B743 Strathaven to Council boundary Road Trace Software A70 Rigside to Hyndford A730 Mill Street at Main Street/ Burnhill Street signalised junction, Rutherglen A724 Main Street at/near Bridge Street, Cambuslang B764 Eaglesham Road at Westwood Road roundabout, East Kilbride SLC Road Safety Vehicle Pilot Approval is sought to increase the capital programme by £0.737 million. Of this, £0.550 million is profiled to spend in 2025/2026 with the remaining £0.187 million slipped into 2026/2027. Cycling Scotland Grant Award Additional funding has been awarded to the Council by Cycling Scotland for new cycle storage and shelter repairs at schools. Approval is sought to increase the capital programme by £0.123 million. Of this £0.100 million is profiled to spend in 2025/2026 with the remaining £0.023 million slipped into 2026/2027. £0.648m £0.737m (£0.187m) £0.123m (£0.023m) 14
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Leisure and Culture Transformation Fund Chatelherault Country Park: The Executive Committee (13 November 2024) approved an allocation of £0.3 million of the Leisure and Culture Transformation Fund to upgrade the toilets and / or the café at Chatelherault Country Park. As there are plans to relocate the café via a franchise at a later date (within the Country Park Masterplan), the café refurbishment works will not be undertaken within the Transformation Programme, and instead the work will be focussed on the toilet refurbishment. It is anticipated that there will be a potential underspend of £0.070 million on the toilets project, and when confirmed, will be added to the contingency for the overall programme. Hamilton Water Palace: The Hamilton Water Palace Passenger Lift has required ongoing repairs, and it is recommended that the lift be replaced. Surveys have been undertaken and the cost to replace the lift is £0.087 million, and it is proposed that this could be funded from the remaining contingency for the overall programme. Approval is therefore sought to reallocate £0.087 million from the Leisure and Culture Transformation Fund contingency budget in 2025/2026. Education Resources Calderside Academy Improvements The programme of works includes the demolition of a derelict building to improve external teaching facilities, creating room for future building expansion, improved ICT facilities within the library, provision of a dedicated ASN garden and practical workshops for the Calderside Learning Community. Approval is sought to increase the capital programme by £0.280 million funded through Developers Contributions. Of this, £0.100 million is required in 2025/2026 in line with profiled spend and the remaining £0.180 million will therefore be slipped into 2026/2027. TOTAL ADJUSTMENTS £0.000 £0.000 £0.280m (£0.180m) £1.398m 15
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APPENDIX B SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/26 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2025 TO 8 AUGUST 2025 £m Total Base Budget (including carry forward from 2024/2025) 68.534 Proposed Adjustments – Period 5 1.398 Total Revised Budget 69.932 2025/26 Budget Period 5 Proposed Adjustments Revised 2025/26 Budget Resource £m £m £m Community & Enterprise 56.168 1.298 57.466 Education 5.970 0.100 6.070 Finance & Corporate 0.545 - 0.545 Housing & Technical 5.514 - 5.514 Social Work 0.337 - 0.337 TOTAL CAPITAL PROGRAMME 68.534 1.398 69.932 16
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APPENDIX C SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/26 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2025 TO 8 AUGUST 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 Actual £000 Community & Enterprise Facs, Waste & Grounds 1,893 978 253 3,124 460 0 3,584 3,584 0 314 Enterprise & Sustainable Dev 32,674 7,271 (15,883) 24,062 8,630 (2,020) 30,672 30,624 48 2,247 Roads, Transport & Fleet 14,655 2,820 3,014 20,489 2,072 23,211 23,211 0 3,489 Resource Total 49,222 11,069 (12,616) 47,675 11,162 (2,020) 57,467 57,419 48 6,050 Education Growth / Accommodation Pressures 1,603 709 1,373 3,685 566 0 4,250 4,250 0 462 ICT Developments 1,300 46 0 1,346 0 0 1,346 1,346 0 119 Free School Meals 0 473 0 473 0 0 473 473 0 374 Resource Total 2,903 1,228 1,373 5,504 566 0 6,070 6,070 0 955 Finance & Corporate IT Services 300 245 0 545 0 0 545 545 0 33 Resource Total 300 245 0 545 0 0 545 545 0 33 Housing & Technical Office Accom 6,000 1,930 180 8,110 (4,258) 0 3,802 3,802 0 530 Private Housing Scheme of Assistance 1,000 0 0 1,000 (1,000) 0 0 0 0 0 Other Housing 645 677 (304) 1,018 694 0 1,712 1,712 0 278 Resource Total 7,645 2,607 (124) 10,128 (4,564) 0 5,514 5,514 0 808 Social Work SWIS Plus 146 31 160 337 0 0 337 337 0 195 Resource Total 146 31 160 337 0 0 337 337 0 195 Overall Total 60,216 15,180 (11,207) 64,189 7,164 (2,020) 69,932 69,884 48 8,041 17
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APPENDIX D SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/26 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2025 TO 8 AUGUST 2025 2025/26 Original Estimate inc C/F 2025/26 Revised Budget 2025/26 Forecast Spend 2025/26 Forecast Variance 2025/26 Actual to 08/08/25 Expenditure £m £m £m £m £m General Fund Programme 64.188 69.932 69.884 - 8.041 Income 2025/26 Budget 2025/26 Revised Budget 2025/26 Actual To 08/08/25 £m £m £m Prudential Borrowing 17.192 21.602 0.000 Developers Contributions 1.965 4.818 0.000 Partners 0.450 2.872 0.155 Scottish Government: - Capital Grant 27.467 28.115 9.156 - Vacant and Derelict Land 1.477 1.502 0.994 Levelling Up Fund 0.589 0.589 0.014 Capital Receipts 7.700 7.700 0.004 Specific Reserves 0.700 0.700 0.501 Revenue Contribution 0.038 0.724 0.000 6.610 1.310 0.000 TOTAL FUNDING 64.188 69.932 10.824 18
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Appendix E (Page 1) GENERAL FUND CAPITAL PROGRAMME 2025/2026 BUILD EXECUTIVE SUMMARY PERIOD ENDED 8 AUGUST 2025 (PERIOD 5) Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Programme Status Projects Complete - 5 8 11 24 - - - - - - - - - Projects on Programme - 124 172 170 166 - - - - - - - - - Projects Behind Programme - 1 0 1 3 - - - - - - - - - Projects Altered Brief/ Programme - 1 3 3 2 - - - - - - - - - Projects Held - 12 10 10 7 - - - - - - - - - - 143 193 195 202 0 0 0 0 0 0 0 0 0 Project Status Design Feasibility - 79 126 126 112 - - - - - - - - - Sketch Design - 3 2 1 1 - - - - - - - - - Detailed Design - 1 1 2 2 - - - - - - - - - Production Information - 4 5 5 8 - - - - - - - - - Tendering - 36 36 37 35 - - - - - - - - - On Site - 15 15 13 20 - - - - - - - - - Complete - 5 8 11 24 - - - - - - - - - - 143 193 195 202 0 0 0 0 0 0 0 0 0 19
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Appendix E (Page 2) General Services Capital Programme 2025/2026 Build Variance Explanations Project Name Status Variance Explanation St. John the Baptist Nursery - Canopy Behind Programme This project is behind programme due to a delay in the Contractor’s lead-in time. Now programmed for the School October week, approved by Education. SLC Headquarters – West Wing Doors Behind Programme This project is behind programme due to a delay in awarding of contract. Priory Changing Pavillion, Blantyre Behind Programme This project is behind programme due to ongoing waste and water issues with SEPA. 20
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Appendix F (Page 1) GENERAL FUND CAPITAL PROGRAMME 2025/2026 NON-BUILD EXECUTIVE SUMMARY PERIOD ENDED 8 AUGUST 2025 (PERIOD 5) 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 31 Approved from 25/26 Programme - - - 12 15 Total Projects Currently Reported - - - 40 46 Number of Projects Projects Completed - - - 3 3 Projects Ahead of Programme - - - 0 0 Projects on Programme - - - 37 43 Projects Behind Programme - - - 0 0 Projects, Altered Brief/Programme - - - 0 0 Projects On Hold - - - 0 0 - - - 40 46 21
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Appendix F (Page 2) General Services Capital Programme 2025/2026 Non-Build Executive Summary – Project Status Project Status SLLC - Booking and Admission System On programme Ash Die Back On programme Langlands Boardwalk On programme Chatelherault Allotments On programme Alexander Hamilton Memorial Park – Woodland Management 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 Springhall Community Centre - Upgrade 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 Energy Efficiency Measures Feasibility TACT Hall On programme East Kilbride Town Centre Masterplan On programme SLC Industrial Infrastructure - Energy Efficiency On programme Carnwath Community and Business Enterprise HUB 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 Education Digital Futures On programme IT Infrastructure Refresh On programme Electronic Document Records Management System - Phase 2 On programme Audio Visual Upgrade - Council Chambers 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 22
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Project Status Replacement SWISS Plus IT System On programme 23
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Appendix G (Page 1) GENERAL SERVICES CAPITAL PROGRAMME 2025/2026 ROADS EXECUTIVE SUMMARY PERIOD ENDED 8 AUGUST 2025 (PERIOD 5) 1 2 3 4 5 6 7 8 9 10 11 12 13 Number of Projects Total Projects Currently Reported - - - 158 165 Programme Status Projects Complete - - - 36 69 Projects on Programme - - - 122 87 Projects Behind Programme - - - 0 0 Projects, Altered Brief / Programme - - - 0 0 Projects Still to Commence - - - 0 9 - - - 158 165 Project Status Briefing - - - 19 19 Production Information - - - 86 59 Billing - - - 0 0 Tendering - - - 0 1 On Site - - - 17 17 Complete - - - 36 69 - - - 158 165 24
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Appendix G (Page 2) General Services Capital Programme 2025/2026 Roads Variance Explanations Project Name Status Variance Explanation ROADS / FOOTWAYS INVESTMENT PROGRAMME East Kilbride, Rutherglen and Cambuslang Areas Strategic Schemes A726 Glasgow Road, Chapelton Footways Green Street, Strathaven Hamilton Area Footways Castle Avenue, Bothwell (Phase 1) Castle Avenue, Bothwell (Phase 2) Haddow Street, Hamilton Woodside Walk, Hamilton Lowther Crescent, Stonehouse Limekilnburn Road, Quarter Clydesdale Area Footways Southfield Road, Blackwood Held Held Held Held This project is currently on hold due to a diversion route clash with another scheme (A723 Strathaven Road for Hamilton Area). This project is currently on hold due to other capital footway schemes outturn being higher than initially estimated. Works were originally planned to carry out some footway preventative maintenance works. Due to the need for additional training of in-house operatives, a decision was made to reallocate to footways which were in greater need of repair using traditional surfacing techniques. This project has been held due to potential utility works proposed for the area. 25
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 5 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 26
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 5 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 27
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 5 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 28
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 5 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 29
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 5 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 Carriageway Patching and minor asset improvements 1 1 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 CLIMATE EMERGENCY FUNDING Warm Mix / Low Carbon Asphalt Trial Wilton Road, Carluke 1 1 Traffic Signal Upgrades Ayr Road Crossroads, Ashgill - Junction Design, MOVA upgarde 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 (FORMERLY 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 ~ 1 1 30
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 5 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 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 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 Interchange 1 1 INVESTMENT FUND Safe Routes ~ Stonelaw Road Improvements. 1 1 19 59 0 1 17 69 69 87 0 0 9 31
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 2 October 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 2025 to 8 August 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 8 August 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. 2025/26 Housing Capital Programme 4.1. 2025/26 Budget: The revised Housing Capital Programme for the year is £87.700 million as approved by the Executive Committee on 24 September 2025. 4.2. 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. 4.3. 2025/2026 Forecast: As noted in 4.1, the total capital spending programme for the year is £87.700 million. Current estimates from Resources have identified an outturn of £87.700 million for the year. 4.4. 2025/2026 Actual Position: Spend to 8 August 2025 on the Housing Capital Programme amounts to £19.032 million. 4.5. As at 8 August 2025, £19.032 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 3b 33
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6.1. The financial implications are detailed in section 4 of this report. 7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 8. Other Implications 8.1. The main risk associated with the Council’s Capital Programme is an overspend. The risk has been assessed as low given the detailed project management plans prepared and monitored for each project. The risk of overspend is managed through four weekly Investment management meetings. 9. Integrated Impact Assessment and Consultation Arrangements 9.1. This report does not introduce a new policy, function or strategy or recommend a change to existing policy, function or strategy and therefore no impact assessment is required. 9.2. There was also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director (Finance and Corporate Resources) 15 September 2025 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References Executive Committee, 24 September 2025 List of Background Papers Capital Ledger prints to 8 August 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 34
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APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/26 HOUSING PROGRAMME FOR PERIOD 1 APRIL 2025 TO 8 AUGUST 2025 2025/26 Annual Budget 2025/26 Forecast Spend 2025/26 Forecast Variance 2025/26 Actual to 08/08/25 £m £m £m £m Expenditure 2025/26 Budget 87.700 87.700 - 19.032 2025/26 Annual Budget 2025/26 Actual to 08/08/25 £m £m Income Capital Funded from Current Revenue 35.633 10.246 Prudential Borrowing 26.948 3.963 Scottish Government Specific Grant: - New Build 18.839 3.628 - Open Market Purchase Scheme 6.000 1.068 - Mortgage to Rent 0.120 0.000 Climate Emergency Fund 0.160 0.000 Other Income 0.000 0.127 Capital Funded from Current Revenue 87.700 19.032 35
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Appendix B (Page 1) HOUSING CAPITAL PROGRAMME 2025/2026 EXECUTIVE SUMMARY PERIOD ENDED 8 AUGUST 2025 Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Programme Status Projects Complete - 9 13 15 19 - - - - - - - - - Projects on Programme - 100 104 106 110 - - - - - - - - - Projects Behind Programme - 5 2 0 0 - - - - - - - - - Projects Altered Brief/Programme - 1 3 6 0 - - - - - - - - - Projects Held - 16 17 17 16 - - - - - - - - - - 131 139 144 145 0 0 0 0 0 0 0 0 0 Project Status Design Feasibility - 34 40 43 40 - - - - - - - - - Sketch Design - 6 5 2 1 - - - - - - - - - Detailed Design - 2 2 1 2 - - - - - - - - - Production Information - 18 17 21 21 - - - - - - - - - Tendering - 20 23 23 23 - - - - - - - - - On Site - 42 39 39 39 - - - - - - - - - Complete - 9 13 15 19 - - - - - - - - - - 131 139 144 145 - - - - - - - 0 0 36
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Appendix B (Page 2) Housing Capital Programme 2025/2026 Build Variance Explanations Project Name Status Variance Explanation - - - 37
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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 19.032 25.171 31.31 37.449 43.588 49.727 55.867 62.006 68.145 85.948 Revised Budget 25/26 0 2.462 7.801 14.379 19.032 25.297 31.561 37.825 44.09 50.354 56.618 62.882 69.147 87.7 Actual 25/26 0 2.462 7.801 14.379 19.032 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 38
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 2 October 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 2025 to 8 August 2025 [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s):- [recs] (1) that the projected breakeven position on the General Fund Revenue Account for 2025/2026 (paragraph 4.1) and the actual spend as at 8 August 2025 (Appendix 1), be noted; (2) that the update on the use of the Additional Support for Learning funding (paragraph 4.4), be noted; and (3) that the projected breakeven position on the Housing Revenue Account for 2025/2026, and the actual spend as at 8 August 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 8 August 2025. 4. General Services 2025/2026 Projected Outturn as at 8 August 2025 4.1. As at 8 August 2025, the projected outturn position for 2025/2026 on the General Services budget is breakeven (Appendix 1). The actual spend to date is shown in Appendix 1. 4.2. Section 4.3 onwards provides detail on a number of key budget areas. 4.3. Reduced Class Contract Time: As reported previously, if implemented, there is still a risk in relation to Reducing Class Contact Time 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 4 39
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do not fully fund the cost of RCCT, then this shortfall 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. 4.4. Additional Support for Learning (ASL): As previously advised, Education Resources have considered spend areas for the use of the Additional Support for Learning funding allocation of £1.834 million in 2025/2026. In line with identified need across schools and establishments, proposed spend areas include a Pedagogy Team, Data Officer, Pathfinders, Marmot Early Years Support, Early Years Language and Communication Project, and Speech and Language provision. A separate report will be presented to the Education Resources Committee in November outlining the full details of the proposals and the additional posts required. 4.5. Pay Award: National agreement has now been reached on the pay award for 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 was paid in August 2025 and the budget allocation to Resources is included in the position reflected in Appendix 1. 4.6. Discussions on the pay offer for Teachers are ongoing and being considered by the SNCT Teachers Panel. Updates will be provided as further information becomes available. 4.7. Transfers from Capital: The Budget in Appendix 1 includes a £5.300 million transfer from the Capital Programme for the Private Housing Scheme of Assistance (£1.000 million) and Planned Maintenance (£4.300 million) programmes. Following a review of the spend, it has been identified that it cannot be classed as Capital. Therefore, it is proposed that budget of £5.300 million will be transferred to Housing and Technical Resource’s Revenue budget. This is an accounting transaction only. The total overall budget for the projects remains the same. 5. Housing Revenue Account Position 5.1. As at 8 August 2025, Appendix 2 of the report shows a breakeven 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. 40
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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 September 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 8 August 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 41
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Note: While the Year to Date Actual at period 4 presents a net surplus position (£40.802m), this is timing only. The forecast outturn shows a breakeven position (sections 4.1). 42
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 2 October 2025 Report by: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget Monitoring 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. recs] 3. Background 3.1. The individual reports attached provide detailed information on each of the Resource Revenue Budgets for the period to 8 August 2025. The detailed papers cover the General Services and also the Housing Revenue Account. 3.2. The following information is provided for each Resource and the Housing Revenue Account:- an Executive Summary showing the top-level position details of the most significant variances across Subjective headings and across Services a line-by-line trend analysis of the total Resource expenditure and income across Subjective headings 3.3. These are shown in Appendices A to F attached. 4. Employee Implications 4.1. None 5. Financial Implications 5.1. As detailed in each of the individual Resource papers. 6. Climate Change, Sustainability and Environmental Implications 6.1. There are no implications for climate change, sustainability, or the environment in terms of the information contained in this report. 5 45
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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 September 2025 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Revenue Ledger prints to 8 August 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 46
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Appendix A South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 8 August 2025 (No.5) 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 85.378 85.112 0.266 0.31% 21.764 Leisure and Culture 20.090 20.090 0.000 0.00% 8.464 Planning and Regulatory Services 5.223 5.100 0.123 2.35% 1.412 Environmental and Sustainable Devlopment 6.556 6.394 0.162 2.47% 2.656 Roads, Transportation and Fleet 19.303 19.854 (0.551) (2.85%) 5.639 Total Community and Enterprise Resources 136.550 136.550 0.000 0.00% 39.935 5 47
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Community and Enterprise Resources Variance Analysis 2025/26 (Period 5) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,891k under APT&C Basic/ Superannuation/ National Insurance - 2,643k under Facilities, Waste and Grounds Services - 1,706k under The variances are mainly due to vacant posts, with recruitment currently being progressed. Planning and Regulatory Services - 195k under Enterprise and Sustainable Development - £181k under Roads, Transportation and Fleet Services - 562k under Overtime - (648k) over Facilities, Waste and Grounds Services - (632k) 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 be offset against basic pay (above). 48
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Subjective Head Variance Subjective line Service / amount Explanation 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 (292k) over Rates - (101k) over Rent - (20k) 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 to 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. Cleaning & Janitorial Supplies and Equipment - (149k) over Facilities, Waste and Grounds Services - (150k) over The projected overspend relates to an increase in costs for cleaning materials within Facilities Management. 49
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (397k) over Computer Equipment Purchase - (81k) over Planning and Regulatory Services - (21k) 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 - (140k) over Facilities, Waste and Grounds Services - (140k) over The projected overspend relates to costs for catering and cleaning equipment within Facilities Management. Materials - (65k) over Facilities, Waste and Grounds Services - (65k) 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 online publications within Roads. Protective Clothing - (85k) over Facilities, Waste and Grounds Services - (80k) over The overspend is within Facilities, Grounds and Waste and is for PPE required within the Services. 50
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (162k) 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. Pool Car Rental - (10k) over Planning and Regulatory Services - (10k) over This projected overspend is due to a greater demand than the budget set for the hire of Pool Cars within Planning. Vehicle Maintenance - (70k) over Facilities, Waste and Grounds Services - (70k) over This projected overspend is due to higher than budgeted charges for routine maintenance within Waste. Vehicle External Hires - (30k) over Facilities, Waste and Grounds Services - (30k) over This projected overspend is due to higher than budgeted charges for external hires within Waste. Admin Costs (130k) 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 - (59k) over Facilities, Waste and Grounds Services - (40k) over Roads, Transportation and Fleet - (19k) over The overspend reflects a higher than anticipated level of medical referrals due to staff absence levels. 51
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Subjective Head Variance Subjective line Service / amount Explanation Admin Costs cont. 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. Training - (15k) over Roads, Transportation and Fleet - (15k) over The overspend relates to greater than budgeted costs for statutory training within the Roads service. Payment to Contractors (50k) over Payment to Contractors - (50k) over Planning and Regulatory Services - (15k) over Roads, Transportation and Fleet - (35k) over The projected overspend relates to the increased contract rates for the kennelling of stray dogs within Environmental Services. This projected overspend is mainly the effect of an increased spend on bridge repairs and statutory inspections within Structures, along with increased contract costs within the Traffic Section on traffic lights. Financing Charges (20k) over I.T. Equipment Leasing Contract – (20k) over Enterprise and Sustainable Development - (£20k) over The forecast overspend is due to higher than budgeted costs for IT leasing within Support Services. 52
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Subjective Head Variance Subjective line Service / amount Explanation Income (839k) under recovered Fees and Charges - General - (726k) under recovered Facilities, Waste and Grounds Services - (107k) under recovered Roads, Transportation and Fleet - (619k) 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. These are partially offset by a greater demand for the new garden Waste uplift service. 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 - (132k) - under recovered Roads, Transportation and Fleet - (132k) 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. 53
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South Lanarkshire Council Period 4 Period 4 Revised Period 5 Period 5 Period 5 Community & Enterprise Resources Summary Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) 25/26 Outturn) EMPLOYEE COSTS APT & C BASIC 81,531 2,323 89,542 27,697 87,061 2,481 APT & C OVERTIME 1,677 (408) 1,330 805 1,978 (648) APT & C SUPERANNUATION 5,345 141 5,894 1,707 5,812 82 APT & C NIC 7,186 (225) 10,175 3,374 10,095 80 MANUAL SESSIONAL STAFF BASIC 1,204 0 0 0 0 0 MANUAL SESSIONAL STAFF OVERTIME 29 (29) 0 0 0 0 MANUAL SESSIONAL STAFF SUPERANNUATION 104 0 0 0 0 0 MANUAL SESSIONAL STAFF NIC 80 0 0 0 0 0 TRAVEL AND SUBSISTENCE 104 0 104 20 103 1 OTHER EMPLOYEE COSTS 227 0 227 23 227 0 PENSION INCREASES 1,219 (105) 1,114 392 1,219 (105) STRAIN ON THE FUND 0 0 0 2 0 0 COST LABOUR ALLOCATION (64) 0 (64) (65) (64) 0 EMPLOYEE COSTS 98,642 1,697 108,322 33,955 106,431 1,891 PROPERTY COSTS RATES 1,148 (101) 1,046 (7) 1,147 (101) SCOTTISH WATER - UNMETERED CHARGES 25 0 26 0 26 0 SCOTTISH WATER - METERED CHARGES 156 0 154 60 154 0 RENT 222 (21) 201 22 221 (20) SERVICE CHARGE 42 0 42 12 42 0 FACTORING CHARGES 26 (10) 16 18 26 (10) PROPERTY INSURANCE 288 0 288 0 288 0 SECURITY COSTS 44 0 44 (13) 44 0 GROUND MAINTENANCE 8 0 8 0 8 0 GROUNDS MAINTENANCE ADDITIONAL WORKS 0 0 0 8 0 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 61 (25) 35 16 60 (25) LIFE CYCLE MAINTENANCE 0 0 0 1 0 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 17 13 30 35 17 13 ADAPTIONS - INTERNAL CONTRACTOR 0 0 0 1 0 0 GAS HEATING LEASE COSTS 0 0 0 1 0 0 ELECTRICITY - CONTRACT 4,775 0 4,733 656 4,733 0 ELECTRICITY - NON CONTRACT 0 0 0 2 0 0 GAS 1,182 0 1,178 408 1,178 0 HEATING OIL 14 0 14 (1) 14 0 CLEANING CONTRACT 20 0 20 15 20 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 714 (130) 584 293 733 (149) HEALTH & HYGIENE MATERIALS 43 0 43 34 43 0 REFUSE UPLIFT 405 0 405 211 405 0 REMOVAL & STORAGE COSTS 0 0 0 1 0 0 OTHER PROPERTY COSTS 30 0 30 42 30 0 OFFICE ACCOMODATION FACILITIES 4 0 4 0 4 0 PROPERTY COSTS 9,224 (274) 8,901 1,815 9,193 (292) 54
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South Lanarkshire Council Period 4 Period 4 Revised Period 5 Period 5 Period 5 Community & Enterprise Resources Summary Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) 25/26 Outturn) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 675 (70) 605 325 686 (81) COMPUTER EQUIPMENT RENTAL 6 0 6 0 6 0 COMPUTER EQUIPMENT MAINTENANCE 46 (1) 46 66 46 0 I.T. EQUIPMENT MAINT-CONTRACT 218 (1) 216 (24) 217 (1) I.T. ELECTRONIC MESSAGING 3 0 3 0 3 0 EQUIPMENT, APPARATUS AND TOOLS 1,194 (40) 1,154 338 1,294 (140) SMALL TOOLS 107 0 107 2 107 0 ADAPTATIONS FOR CLIENTS 0 0 0 16 0 0 FURNITURE - OFFICE 1 0 1 1 1 0 FURNISHINGS (INCL. CROCKERY & LINEN) 110 0 110 6 110 0 MATERIALS 7,009 (35) 7,077 2,074 7,142 (65) MATERIALS, APPARATUS AND EQUIPMENT 10 0 10 0 10 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 27 (25) 2 0 27 (25) PROVISIONS 0 0 0 1 0 0 FOOD PURCHASES 5,445 0 5,446 1,372 5,446 0 BEVERAGES 0 0 0 5 0 0 SCHOOL MILK 50 0 50 0 50 0 RECHARGES OF DIRECT FOOD COSTS 68 0 68 (3) 68 0 OPENING STOCK 0 0 0 962 0 0 CLOSING STOCK 0 0 0 (910) 0 0 PROTECTIVE CLOTHING & UNIFORMS 315 (80) 235 102 320 (85) LAUNDRY COSTS 10 0 10 5 10 0 OTHER SUPPLIES AND SERVICES 868 0 868 94 868 0 MAJOR SUPPLY OF ELECTRICAL POWER 2,498 0 2,368 554 2,368 0 OUTSOURCED MAIL 0 0 0 2 0 0 DELIVERY CHARGE 1 0 1 0 1 0 BULK BUYING DISCOUNT 0 0 0 (1) 0 0 SUPPLIES AND SERVICES 18,661 (252) 18,383 4,987 18,780 (397) TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 0 0 1 0 0 PURCHASE OF PLANT 63 0 63 4 63 0 FLEET SERVICES - DRIVERS 104 (43) 63 107 106 (43) FLEET SERVICES - FUEL 2,999 (1) 2,999 1,197 2,999 0 FLEET SERVICES - VEHICLE HIRE 1,229 0 1,229 336 1,229 0 POOL CAR CHARGES - RENTAL 65 1 65 0 75 (10) POOL CAR CHARGES - FUEL 21 0 21 0 21 0 POOL CAR CHARGES - ADDITIONAL COSTS 7 0 7 5 7 0 OTHER TRANSPORT COSTS 78 0 78 16 78 0 TRANSPORT INSURANCE 93 (1) 93 0 93 0 LICENCES 491 0 491 178 491 0 FLEET SERVICES - REPAIRS 2,616 1 2,617 1,103 2,617 0 PLANT SERVICES 19 0 19 8 19 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 4,476 (101) 4,326 1,677 4,396 (70) FLEET SERVICE CHARGES - PLANT MAINTENANCE 269 0 269 106 269 0 FLEET SERVICE CHARGES - ASSET MODIFICATION 68 0 68 3 68 0 FLEET SERVICE CHARGES - LEASING 5,051 (1) 4,783 1,831 4,784 (1) FLEET SERVICE CHARGES - HIRED VEHICLES 1,119 0 1,089 278 1,119 (30) FLEET SERVICE CHARGES - CONTRACT HIRE 16 0 176 66 176 0 FLEET SERVICE CHARGES - ROAD FUND LICENCE 226 0 237 61 237 0 FLEET SERVICE CHARGES - FUEL 3,185 0 3,045 842 3,045 0 FLEET SERVICE CHARGES - DRIVERS 65 (8) 58 71 66 (8) HIRE OF EXTERNAL VEHICLES 68 0 68 0 68 0 HIRE OF EXTERNAL PLANT 328 0 328 108 328 0 HIRE OF SKIPS 17 0 17 8 17 0 PUPIL TRANSPORT - SPECIAL EDUCATION 298 0 297 80 297 0 TRANSPORT AND PLANT 22,971 (153) 22,506 8,086 22,668 (162) 55
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South Lanarkshire Council Period 4 Period 4 Revised Period 5 Period 5 Period 5 Community & Enterprise Resources Summary Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) 25/26 Outturn) ADMINISTRATION PRINTING AND STATIONERY 235 (31) 204 46 235 (31) TELEPHONES 107 (1) 106 12 107 (1) MOBILE PHONES 71 0 71 0 71 0 ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 0 8 0 8 0 ADVERTISING - OTHER 80 (5) 75 40 75 0 POSTAGES/COURIERS 32 0 32 19 32 0 MEMBERSHIP FEES/SUBSCRIPTIONS 58 (10) 49 39 58 (9) INSURANCE 260 0 260 3 260 0 MEDICAL COSTS 44 (39) 5 14 64 (59) LEGAL EXPENSES 6 0 6 (5) 6 0 HOSPITALITY / CIVIC RECOGNITION 3 0 3 0 3 0 INTERNET AGENCY FEES 33 (10) 23 8 33 (10) SECURITY UPLIFT FEES 26 0 26 6 26 0 OTHER ADMIN COSTS 4 0 4 1 4 0 MEMBERS ALLOWANCES 5 (5) 0 0 5 (5) CONFERENCES - MEMBERS (incl associated 0 0 0 1 0 0 TRAINING 6 0 6 7 21 (15) ADMINISTRATION 978 (101) 878 191 1,008 (130) PAYMENT TO OTHER BODIES SPTE: ANNUAL BUS SUBSIDY 2,041 0 2,041 1,731 2,041 0 SPTE: BUS OTHER 258 0 258 74 258 0 SPTE: FERRIES 29 0 29 8 29 0 SPTE: UNDERGROUND 1,318 0 1,318 376 1,318 0 SPTE: OTHER 1,727 0 1,727 493 1,727 0 SPTE: MAINTENANCE OF BUS SHELTERS AND STOPS 131 0 131 66 131 0 EMPLOYMENT GRANT SCHEME 0 0 0 1 0 0 OTHER LOCAL AUTHORITIES 75 0 73 35 73 0 GRANTS TO VOLUNTARY ORGANISATIONS 22 0 22 0 22 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 39 0 39 0 39 0 PAYMENTS TO OTHER BODIES 8,813 (1) 9,307 1,064 9,308 (1) EXTERNAL AUDIT FEES 3 0 3 2 3 0 ACTIVITIES PROGRAMME 634 0 634 62 634 0 PRIVATE INDIVIDUALS - GENERAL 0 0 0 13 0 0 PAYMENT TO OTHER BODIES 15,090 (1) 15,582 3,925 15,583 (1) PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 147 0 147 8 147 0 PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 0 302 118 302 0 PAYMENT TO PRIVATE CONTRACTOR 38,514 (15) 38,801 13,515 38,851 (50) PAYMENT TO INTERNAL CONSULTANT 0 0 30 0 30 0 PAYMENT TO CONTRACTORS 38,963 (15) 39,280 13,641 39,330 (50) TRANSFER PAYMENTS CONCESSIONARY FARES 617 0 617 312 617 0 TRANSFER PAYMENTS 617 0 617 312 617 0 FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 212 (20) 192 0 212 (20) FINANCING CHARGES 212 (20) 192 0 212 (20) TOTAL EXPENDITURE 205,358 881 214,661 66,912 213,822 839 56
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South Lanarkshire Council Period 4 Period 4 Revised Period 5 Period 5 Period 5 Community & Enterprise Resources Summary Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) 25/26 Outturn) INCOME MILK SUBSIDIES FROM THE E.U. (37) 0 (37) 0 (37) 0 CONTRIBUTIONS FROM OTHER BODIES (12,861) 0 (13,204) (1,461) (13,204) 0 SALES - GENERAL (4,678) 0 (4,678) (1,718) (4,678) 0 ELECTIONS - ACCOMMODATION USE 0 0 0 (11) 0 0 SALES - DEPARTMENTS OF THE AUTHORITY (136) 0 (136) (83) (136) 0 FEES AND CHARGES - GENERAL (11,424) (684) (12,106) (5,274) (11,380) (726) FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (7,108) 21 (7,048) (6,195) (7,067) 19 RENTAL INCOME (48) 0 (48) (10) (48) 0 FLEET SERVICES (12,558) (218) (12,640) (4,452) (12,508) (132) OTHER INCOME (3,121) 0 (3,162) (361) (3,162) 0 RECOVERY FROM CAPITAL (1,333) 0 (1,333) 0 (1,333) 0 RECHARGES - DEPARTMENTS OF THE AUTHORITY (23,719) 0 (23,719) (7,412) (23,719) 0 TOTAL INCOME (77,023) (881) (78,111) (26,977) (77,272) (839) NET EXPENDITURE 128,335 0 136,550 39,935 136,550 0 57
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Appendix B South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 8 August 2025 (No.5) Education Resources Committee Revised Annual Projected Projected Outturn % Note Year to Date Budget Outturn Variance Actual Service Departments :- £m £m £m £m Education 495.033 495.033 0.000 0.00% 165.477 Total Education Resources 495.033 495.033 0.000 0.00% 165.477 5 59
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Education Resources Variance Analysis 2025/26 (Period 5) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 63k under Teachers Basic / Superannuation / National Insurance - (1,620k) over APT&C Basic / Superannuation / National Insurance - 1,683k under Schools - (1,620k) over Early Years - 1,683k 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. 60
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (2,539k) over Pupil Transport - ASN - (2,260k) over Pupil Transport - Strathclyde Passenger Transport - (279k) over Schools - (2,260k) over Schools - (279k) 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 (60k) 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. 61
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors 360k under Payment to private contractors – 360k under Schools – 360k 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. 62
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South Lanarkshire Council Period 4 Period 4 Revised Period 5 Period 5 Period 5 Education Resource - Total Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) 25/26 Outturn) EMPLOYEE COSTS TEACHERS BASIC 188,755 0 187,151 63,863 187,151 0 TEACHERS SUPERANNUATION 49,230 0 48,699 16,326 48,699 0 TEACHERS NI 19,858 0 24,659 8,619 24,659 0 FIXED TERM CONTRACT - TEACHER - APT&C BASIC 1,828 (700) 1,408 834 3,028 (1,620) FIXED TERM CONTRACT - TEACHER SUPERANNUATION 0 0 0 106 0 0 FIXED TERM CONTRACT - TEACHER - APT&C NIC 0 0 0 0 0 0 SUPPLY TEACHERS - APT&C BASIC 0 0 0 455 0 0 SUPPLY TEACHERS - APT&C SUPERANNUATION 0 0 0 274 0 0 SUPPLY TEACHERS - APT&C NIC 0 0 0 58 0 0 APT&C BASIC 72,182 1,496 77,036 24,061 75,538 1,498 APT&C OVERTIME 3 0 5 153 5 0 APT&C SUPERANNUATION 5,099 64 5,423 1,537 5,359 64 APT&C NIC 5,116 121 7,941 2,830 7,820 121 TRAVEL AND SUBSISTANCE 211 0 208 53 208 0 PENSION INCREASES 434 0 434 147 434 0 PREMATURE RETIRALS 5,041 0 5,041 1,731 5,041 0 STRAIN ON THE FUND 0 0 0 4 0 0 EMPLOYEE COSTS 347,757 981 358,005 121,051 357,942 63 PROPERTY COSTS RATES 19,192 0 19,192 0 19,192 0 SCOTTISH AKATER - UNMETERED CHARGES 0 0 0 1 0 0 SCOTTISH WATER - METERED (DRAINAGE) CHARGES 1,385 0 1,385 310 1,385 0 SCOTTISH WATER - METERED CHARGES 784 0 784 222 784 0 RENT 308 0 308 46 308 0 SERVICE CHARGE 58 0 58 38 58 0 PROPERTY INSURANCE 484 0 484 1 484 0 SECURITY COSTS 68 0 68 27 68 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 63 0 55 3 55 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 11 0 16 16 16 0 ADAPTIONS - INTERNAL CONTRACTORS 93 0 55 47 55 0 GAS HEATING LEASE COSTS 0 0 0 1 0 0 ELECTRICITY - CONTRACT 8,693 0 8,693 1,418 8,693 0 GAS 4,074 0 4,074 598 4,074 0 HEATING OIL 164 0 164 2 164 0 SOLID FUEL 171 0 171 80 171 0 JANITOR SERVICE 128 0 128 33 128 0 CLEANING CONTRACT 659 0 659 173 659 0 CLEANING OUTWITH CONTRACT 8 0 8 0 8 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 536 (195) 352 177 547 (195) HEALTH & HYGIENE MATERIALS 75 0 76 4 76 0 AKINDOAK CLEANING 4 0 3 0 3 0 REFUSE UPLIFT 17 0 17 6 17 0 OTHER PROPERTY COSTS 384 0 384 1 384 0 OFFICE ACCOM-FACILITIES MANAGEMENT 0 0 0 4 0 0 ACCOMMODATION RECHARGE TO USERS 882 0 882 882 882 0 PROPERTY COSTS 38,241 (195) 38,016 4,090 38,211 (195) 63
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South Lanarkshire Council Period 4 Period 4 Revised Period 5 Period 5 Period 5 Education Resource - Total Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) 25/26 Outturn) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 108 0 127 89 127 0 COMPUTER EQUIPMENT RENTAL 1 0 1 0 1 0 I.T. EQUIPMENT MAINT-CONTRACT 2,799 0 2,805 1,156 2,805 0 EQUIPMENT, APPARATUS AND TOOLS 39 0 37 7 37 0 SMALL TOOLS 0 0 1 1 1 0 AIDS FOR CLIENTS 189 (72) 117 23 189 (72) ADAPTATIONS FOR CLIENTS 7 0 16 16 16 0 SUPPLIES FOR CLIENTS 4 0 5 5 5 0 FURNITURE - OFFICE 5 0 6 6 6 0 FURNITURE - GENERAL 70 0 68 68 68 0 FURNISHINGS (INCL. CROCKERY & LINEN) 3 0 3 3 3 0 MATERIALS 7 0 26 29 26 0 MATERIALS, APPARATUS AND EQUIPMENT 1,562 (205) 1,791 805 1,996 (205) PUPIL EQUITY FUNDING 7,251 0 6,999 0 6,999 0 SAC FUNDING 0 0 303 0 303 0 LIBRARY/RESOURCE CENTREMATERIALS 68 0 71 9 71 0 AUDIO VISUAL 3 0 6 6 6 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 10 0 11 9 11 0 TV LICENCES - EDUCATION 32 0 32 9 32 0 PROVISIONS 58 0 57 56 57 0 FOOD PURCHASES 46 0 54 50 54 0 BEVERAGES 1 0 1 1 1 0 SCHOOL MILK 7 0 9 9 9 0 NURSERY MILK 25 0 115 25 115 0 NURSERY FRUIT/VEG 4 0 97 4 97 0 RECHARGE OF DIRECT FOOD COSTS 3 0 3 3 3 0 PROTECTIVE CLOTHING & UNIFORMS 24 0 85 17 85 0 LAUNDRY COSTS 1 0 1 0 1 0 OTHER SUPPLIES AND SERVICES 24 0 29 (6) 29 0 HEALTH AND SAFETY 20 0 20 0 20 0 CATERING - CONTRACT 2,798 0 2,853 27 2,853 0 CATERING - OUTWITH CONTRACT 7 0 7 3 7 0 CATERING - EXTERNAL 6 0 6 6 6 0 ARTIST FEES / PERFORMING ARTS / ENTERTA 1 0 1 1 1 0 DELIVERY CHARGE 2 0 1 2 1 0 SUPPLIES AND SERVICES 15,185 (277) 15,764 2,439 16,041 (277) TRANSPORT AND PLANT POOL CAR CHARGES-RENTAL 2 0 2 0 2 0 OTHER TRANSPORT COSTS 2 0 2 0 2 0 INSURANCE 3 0 3 0 3 0 FLEET SERVICE CHARGES 1,620 0 1,668 1,724 1,668 0 HIRE OF EXTERNAL VEHICLES 150 0 153 153 153 0 HIRE OF SKIPS 7 0 5 8 5 0 EXTERNAL TRANSPORT CONTRACT 8 0 4 8 4 0 PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 7,935 (2,260) 5,675 2,259 7,935 (2,260) PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 10,512 (1,089) 9,423 6,005 9,702 (279) PUPIL TRANSPORT - OTHER 169 0 172 37 172 0 TAXI CHARGES - CONTRACTED 0 0 0 2 0 0 TRANSPORT AND PLANT 20,408 (3,349) 17,107 10,196 19,646 (2,539) ADMINISTRATION PRINTING AND STATIONERY 426 0 442 132 442 0 TELEPHONES 234 0 234 65 234 0 MOBILE PHONES 13 0 13 0 13 0 ADVERTISING - OF COUNCIL SERVICE AVAILA 3 0 3 3 3 0 ADVERTISING - OTHER 11 0 11 0 11 0 POSTAGES/COURIERS 63 0 61 7 61 0 MEMBERSHIP FEES/SUBSCRIPTIONS 106 0 117 117 117 0 INSURANCE 76 0 76 0 76 0 MEDICAL COSTS 13 0 13 13 13 0 LEGAL EXPENSES 8 (8) 0 8 8 (8) HOSPITALITY / CIVIC RECOGNITION 1 0 1 2 1 0 SECURITY UPLIFT FEES 2 0 2 3 2 0 OTHER ADMIN COSTS 2 0 2 0 2 0 CONFERENCES - OFFICIALS (incl associated costs) 0 52 52 0 0 52 TRAINING 280 0 207 205 207 0 ADMINISTRATION 1,238 44 1,234 555 1,190 44 64
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South Lanarkshire Council Period 4 Period 4 Revised Period 5 Period 5 Period 5 Education Resource - Total Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) 25/26 Outturn) PAYMENT TO OTHER BODIES OTHER LOCAL AUTHORITIES 1,456 (24) 1,432 0 1,456 (24) SCOTTISH QUALIFICATIONS AUTHORITY 1,572 (9) 1,563 1,574 1,574 (11) PAYMENTS TO VOLUNTARY ORGANISATIONS 10 0 10 3 10 0 PAYMENTS TO OTHER BODIES 20,265 800 21,870 9,359 21,070 800 INDEPENDENT SCHOOL PLACES 4,335 (825) 3,507 1,307 4,332 (825) CONTRACT SPEECH THERAPY 678 0 678 0 678 0 SCHOOL ACTIVITIES 132 0 165 89 165 0 RESEARCH GRANTS - EDUCATION 47 0 47 47 47 0 PARENT COUNCILS (PREV.SCHOOL BOARDS) 28 0 28 0 28 0 P.E. FACILITIES 97 0 78 3 78 0 ACTIVITIES PROGRAMME 139 0 137 137 137 0 COUNSELLING 1,254 0 1,253 134 1,253 0 COPYRIGHT AGREEMENT 228 0 228 228 228 0 VAT FREE EXCURSIONS - EDUCATION 16 0 15 15 15 0 PRIVATE INDIVIDUALS - GENERAL 0 0 3 4 3 0 PAYMENT TO OTHER BODIES 30,257 (58) 31,014 12,900 31,074 (60) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 46,983 250 47,233 14,576 46,873 360 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 0 0 2 2 2 0 PAYMENT TO CONTRACTORS 46,983 250 47,235 14,578 46,875 360 TRANSFER PAYMENTS RENT REBATES 274 0 288 288 288 0 FOOTWEAR & CLOTHING GRANTS 2,312 0 2,312 1,933 2,312 0 WORK EXPERIENCE 16 0 16 0 16 0 TRANSFER PAYMENTS 2,602 0 2,616 2,221 2,616 0 FINANCING CHARGES LEASING CHARGES - OPERATIONAL 3 0 3 0 3 0 I.T. EQUIPMENT LEASING - CONTRACT 405 0 404 0 404 0 FINANCING CHARGES 408 0 407 0 407 0 TOTAL EXPENDITURE 503,079 (2,604) 511,398 168,030 514,002 (2,604) INCOME GOVERNMENT GRANT - GAELIC EDUCATION (170) 0 (170) (44) (170) 0 GOVERNMENT GRANTS - OTHER EDUCATION GRANTS (9,359) 0 (12,825) (394) (12,825) 0 CONTRIBUTIONS FROM OTHER BODIES (867) 0 (1,013) (223) (1,013) 0 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (1,544) 775 (769) 0 (1,544) 775 PLAYGROUP ACCOMMODATION CHARGE (19) 9 (10) (7) (19) 9 EARLY YEARS FEES (2,472) 1,820 (652) (986) (2,472) 1,820 RENTAL INCOME (20) 0 (20) (5) (20) 0 OTHER INCOME (24) 0 (24) (12) (24) 0 ACCOMMODATION INCOME FROM USERS (882) 0 (882) (882) (882) 0 INCOME (15,357) 2,604 (16,365) (2,553) (18,969) 2,604 NET EXPENDITURE 487,722 0 495,033 165,477 495,033 0 65
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Appendix C South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 8 August 2025 (No.5) 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 2.177 2.268 (0.091) (4.18%) 1.232 Finance Services - Transactions 17.920 17.715 0.205 1.14% 8.394 Audit and Compliance Services 0.363 0.332 0.031 8.54% 0.163 Information Technology Services 8.055 8.142 (0.087) (1.08%) 6.957 Communications and Strategy Services 2.395 2.378 0.017 0.71% 1.099 Administration and Licensing Services 4.093 4.068 0.025 0.61% 2.280 Personnel Services 6.675 6.775 (0.100) (1.50%) 2.565 Total Finance and Corporate Resources 41.678 41.678 0.000 0.00% 22.690 5 67
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Finance and Corporate Resources Variance Analysis 2025/26 (Period 5) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (305k) over APT&C Basic, Superannuation, NI – (323k) over Finance Services (Transactions) – (160k) over The projected overspend is due to lower than budgeted turnover during the year. Finance Services (Strategy) – (96k) over Admin, Legal and Licensing – (149k) over IT Services – 72k 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 (163k) over Computer Equipment Purchase – (124k) over IT Services – (121k) 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 (47k) over IT Equipment Leasing Contract – (47k) over Personnel – (46k) over The projected overspend in Financing Charges is due to higher than budgeted IT leasing charges. 68
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Subjective Head Variance Subjective line Service / amount Explanation Income 388k over recovered Fees and Charges – General – 221k over recovered Finance Services (Transactions) – 221k over recovered The projected over-recovery of income reflects additional commission received from Scottish Water for the collection of water and sewage. Admin, Legal and Licensing – 105k over recovered The projected over-recovery of income reflects renewal fees for private hires and operators. * The underlined variances represent new variances since the last report. 69
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South Lanarkshire Council Period 4 Period 4 Revised Period 5 Period 5 Period 5 Finance & Corporate Resources - Total Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) 25/26 Outturn) EMPLOYEE COSTS APT & C BASIC 28,032 (690) 28,641 9,758 28,855 (214) APT & C OVERTIME 55 43 98 73 71 27 APT & C SUPERANNUATION 1,768 361 1,869 622 1,826 43 APT & C NIC 2,662 98 3,506 1,253 3,658 (152) APT & C TRAVEL EXPENSES (11) 20 2 11 10 (8) PENSION INCREASES 992 0 992 346 993 (1) EMPLOYEE COSTS 33,499 (168) 35,109 12,065 35,414 (305) PROPERTY COSTS RENT 4 0 4 1 4 0 SECURITY COSTS 141 (20) 121 0 141 (20) FIXTURE & FITTINGS 1,707 0 1,707 400 1,707 0 HEALTH & HYGIENE MATERIALS 140 0 140 14 140 0 OTHER PROPERTY COSTS 1,657 226 1,883 0 1,657 226 PROPERTY COSTS 3,649 206 3,855 415 3,649 206 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 4,583 (39) 4,545 2,971 4,669 (124) COMPUTER EQUIPMENT MAINTENANCE 2,041 0 2,041 2,033 2,039 2 I.T. EQUIPMENT MAINT - CONTRACT 673 (8) 663 123 670 (7) I.T. ELECTRONIC MESSAGING 36 0 36 0 36 0 EQUIPMENT, APPARATUS AND TOOLS 151 0 151 57 151 0 SUPPLIES FOR CLIENTS 79 0 79 14 79 0 FURNITURE - OFFICE 1 0 1 0 1 0 MATERIALS 112 0 112 10 112 0 MATERIALS, APPARATUS AND EQUIPMENT 2 0 2 0 2 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 2 0 2 0 FOODSTUFFS - GENERAL 2 0 2 0 2 0 PROVISIONS - GENERAL 20 0 20 1 20 0 FOOD PURCHASES WITHIN CONTRACT 1 0 1 0 1 0 BEVERAGES 2 0 2 1 2 0 PROTECTIVE CLOTHING & UNIFORMS 2 0 2 0 1 1 OTHER SUPPLIES AND SERVICES 120 0 234 98 234 0 CATERING - OUTWITH CONTRACT 6 0 6 0 6 0 OUTSOURCED MAIL 209 (35) 174 74 209 (35) SUPPLIES AND SERVICES 8,042 (82) 8,073 5,382 8,236 (163) TRANSPORT AND PLANT POOL CAR CHARGES - RENTAL 15 0 15 0 15 0 POOL CAR CHARGES - FUEL 3 0 3 0 3 0 FLEET SERVICE CHARGES 17 0 17 1 17 0 TRANSPORT AND PLANT 35 0 35 1 35 0 70
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South Lanarkshire Council Period 4 Period 4 Revised Period 5 Period 5 Period 5 Finance & Corporate Resources - Total Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) 25/26 Outturn) ADMINISTRATION PRINTING AND STATIONERY 528 0 528 35 531 (3) TELEPHONES 1,550 1 1,551 536 1,551 0 MOBILE PHONES 174 0 174 27 174 0 ADVERTISING - RECRUITMENT 29 0 29 29 29 0 ADVERTISING - OTHER 124 0 124 38 125 (1) POSTAGES/COURIERS 948 (40) 908 420 948 (40) SMS MESSAGING 5 0 5 2 5 0 MEMBERSHIP FEES/SUBSCRIPTIONS 251 (20) 231 206 251 (20) INSURANCE 141 0 141 0 141 0 MEDICAL COSTS 350 0 350 87 351 (1) LEGAL EXPENSES 167 0 167 28 170 (3) HOSPITALITY / CIVIC RECOGNITION 31 0 31 5 31 0 PAYPOINT AGENCY FEES 70 0 70 25 70 0 SECURITY UPLIFT FEES 2 0 2 1 2 0 OTHER ADMIN COSTS 576 0 576 336 576 0 MEMBERS ALLOWANCES 1,797 50 1,847 767 1,797 50 CONFERENCES - MEMBERS (incl associated costs) 11 0 11 1 11 0 CONFERENCES - OFFICIALS (incl associated costs) 5 0 5 0 5 0 TRAINING 800 (39) 761 130 800 (39) VOLUNTEERS' EXPENSES 8 0 8 7 8 0 INTERNAL SUPPORT SERVICES ALLOCATION 68 0 68 0 68 0 ADMINISTRATION 7,635 (48) 7,587 2,680 7,644 (57) PAYMENT TO OTHER BODIES OTHER LOCAL AUTHORITIES 0 0 4 0 4 0 GRANTS TO VOLUNTARY ORGANISATIONS 408 0 408 283 408 0 PAYMENTS TO OTHER BODIES 2,277 (4) 2,273 1,167 2,277 (4) EXTERNAL AUDIT FEES 665 0 665 112 665 0 PAYMENT TO OTHER BODIES 3,350 (4) 3,350 1,572 3,354 (4) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 28 0 28 28 28 0 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 274 (18) 256 70 274 (18) PAYMENT TO CONTRACTORS 302 (18) 284 98 302 (18) TRANSFER PAYMENTS RENT ALLOWANCE 23,581 0 23,581 6,400 23,581 0 RENT REBATES 42,343 0 42,343 10,147 42,343 0 TRANSFER PAYMENTS 65,924 0 65,924 16,547 65,924 0 FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 1,462 (46) 1,416 997 1,463 (47) FINANCING CHARGES 1,462 (46) 1,416 997 1,463 (47) TOTAL EXPENDITURE 123,898 (160) 125,633 39,757 126,021 (388) 71
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South Lanarkshire Council Period 4 Period 4 Revised Period 5 Period 5 Period 5 Finance & Corporate Resources - Total Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) 25/26 Outturn) INCOME STATUTORY ADDITIONS - COST OF COLLECTION (865) 0 (865) 0 (865) 0 RENT REBATES SUBSIDY (37,191) 0 (37,191) (8,286) (37,191) 0 RENT ALLOWANCE SUBSIDY (23,067) 0 (23,067) (5,516) (23,067) 0 DWP SUBSIDY (1,170) 0 (1,170) (451) (1,170) 0 CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (150) 0 (150) (68) (150) 0 CONTRIBUTIONS FROM OTHER BODIES (296) 0 (296) (111) (296) 0 SALES - DEPARTMENTS OF THE AUTHORITY (20) 0 (20) 0 (20) 0 FEES AND CHARGES - GENERAL (4,685) 160 (4,526) (903) (4,914) 388 CHARGES TO HEALTH BOARDS (45) 0 (45) 0 (45) 0 FEES AND CHARGES - OTHER BODIES (221) 0 (221) (49) (221) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,488) 0 (2,488) (531) (2,488) 0 HOME LOANS REPAYMENTS (5) 0 (5) (10) (5) 0 BIRTH REGISTRATION (16) 0 (16) (5) (16) 0 DEATH REGISTRATION (64) 0 (64) (18) (64) 0 MARRIAGE STATUTORY FEES (108) 0 (108) (55) (108) 0 EXTRACT ISSUE (83) 0 (83) (32) (83) 0 MARRIAGES (52) 0 (52) (20) (52) 0 CITIZENSHIP CEREMONIES (18) 0 (18) (8) (18) 0 CIVIL PARTNERSHIPS (1) 0 (1) 0 (1) 0 OTHER INCOME (6,892) 0 (6,892) (1,004) (6,892) 0 REALLOCATION OF CENTRAL SUPPORT COSTS (6,668) 0 (6,668) 0 (6,668) 0 REALLOCATION OF SUPPORT COSTS (9) 0 (9) 0 (9) 0 INCOME (84,114) 160 (83,955) (17,067) (84,343) 388 NET EXPENDITURE 39,784 0 41,678 22,690 41,678 0 72
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Appendix D South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 8 August 2025 (No.5) 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 8.967 9.003 (0.036) (0.40%) 4.496 Property Services 10.272 10.236 0.036 0.35% 5.557 Total Housing and Technical Resources 19.239 19.239 0.000 0.00% 10.053 5 73
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Housing and Technical Resources (excl HRA) Variance Analysis 2025/26 (Period 5) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 2,165k under APT&C Basic / Overtime / Superannuation / National Insurance – 1,520k under Manual Workers – 640k under Property Services – 1,535k under Property Services – 640k under 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 (407k) over Security Costs – (62k) over Property Services – (62k) 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. Supplies & Services 1,361k under Materials – All Sub Analysis Values – 1,379k under Property Services – 1,379k under This mainly relates to the changes in the work mix in relation to work undertaken directly or sub-contracted. 74
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Subjective Head Variance Subjective line Service / amount Explanation Transport & Plant 243k under Fleet Service Charges – 137k under Property Services – 138k under The underspend relates to lower than budgeted fleet service charges on leasing, fuel and vehicle maintenance within Building Services. Payment to Contractors (3,671k) over Payment to Private Contractors – (1,864k) over Property Services – (1,863k) over The overspend relates to the significant increase in work due to the substantial backlog of storm damage works resulting from the severe adverse weather. Payment to External Consultant – (1,807k) over Property Services – (1,807k) over This overspend is mainly due to the nature of some major projects requiring increased use of specialist consultants and is partially offset by an underspend in employee costs. Income 457k over recovered Fees & Charges – General – 105k over recovered Housing Services – 117k over recovered The over recovery is mainly due to an increase in the recovery of income from the provision of homelessness services. Rental Income – (135k) under recovered Property Services – (135k) under recovered Income is over recovered due to greater than budgeted rental income within Office Accommodation. Recovery from Capital/Recharges – 504k over recovered Property Services – 504k 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. 75
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South Lanarkshire Council Housing & Technical Resources Period 4 Period 4 Revised Period 5 Period 5 Period 5 Forecast Forecast Annual Actual Forecast Forecast Expenditure / Income Variance Trends 2025/2026 (Projected Variance Budget to Date (Projected Variance Outturn) 25/26 Outturn) EMPLOYEE COSTS APT & C BASIC 16,577 523 17,724 5,478 16,623 1,101 APT & C OVERTIME 37 158 195 43 52 143 APT & C SUPERANNUATION 1,065 50 1,175 349 1,083 92 APT & C NIC 2,015 (210) 2,321 702 2,141 180 MANUAL BASIC 20,747 46 21,623 6,853 21,057 566 MANUAL OVERTIME 282 56 338 377 393 (55) MANUAL SUPERANNUATION 1,328 20 1,402 441 1,349 53 MANUAL NIC 2,760 (579) 2,881 908 2,805 76 TRAVEL AND SUBSISTANCE 15 10 25 2 15 10 OTHER EMPLOYEE COSTS (18) (4) (22) (9) (22) 0 PENSION INCREASES 614 (12) 602 219 616 (14) ADDITIONAL PENSION COSTS 0 13 13 0 0 13 APPRENTICESHIP LEVY 3 0 3 0 3 0 EMPLOYEE COSTS 45,425 71 48,280 15,363 46,115 2,165 PROPERTY COSTS RATES 2,223 (24) 2,199 (28) 2,222 (23) SCOTTISH WATER - UNMETERED CHARGES 8 4 12 1 8 4 SCOTTISH WATER - METERED CHARGES 230 2 232 105 280 (48) RENT 1,851 (25) 1,826 656 1,851 (25) SERVICE CHARGE 420 19 439 244 420 19 FACTORING CHARGES 5 4 9 0 5 4 OTHER ACCOMMODATION COSTS 2,316 0 2,986 2,986 2,986 0 BED AND BREAKFAST 27 0 127 61 159 (32) PROPERTY INSURANCE 442 (12) 430 91 448 (18) SECURITY COSTS 331 (71) 260 41 322 (62) GROUND MAINTENANCE 52 0 52 52 52 0 GROUNDS MAINTENANCE ADDITIONAL WORKS 10 0 10 2 10 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 2,972 0 3,472 886 3,472 0 LIFE CYCLE MAINTENANCE 5,057 (14) 5,059 1,334 5,073 (14) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 349 0 349 392 354 (5) HOUSING - RENT W/O UNLET PERIODS 822 0 822 145 822 0 HOUSING - RENT W/O BAD PERIODS 768 0 844 39 889 (45) ASBESTOS 0 0 0 10 0 0 EPC 0 0 0 4 0 0 ELECTRICITY - CONTRACT 1,557 (41) 1,545 438 1,549 (4) ELECTRICITY - NON CONTRACT 27 0 27 9 27 0 GAS 521 56 521 209 521 0 HEATING OIL 12 0 12 2 12 0 FIXTURE & FITTINGS 822 0 872 376 872 0 JANITOR SERVICE 152 12 164 58 152 12 CLEANING CONTRACT 401 5 406 292 404 2 CLEANING OUTWITH CONTRACT 0 0 0 9 0 0 CLEANING MATERIALS 10 0 10 1 10 0 WINDOW CLEANING 2 0 2 0 2 0 PEST CONTROL 6 0 6 0 6 0 REFUSE UPLIFT 393 6 399 14 397 2 REMOVAL & STORAGE COSTS 37 0 37 9 37 0 OTHER PROPERTY COSTS 623 (101) 645 203 746 (101) OFFICE ACCOM-FACILITIES MANAGEMENT 1,089 (53) 1,036 1,089 1,089 (53) ACCOMMODATION RECHARGE TO USERS 53 (20) 33 21 53 (20) PROPERTY COSTS 23,588 (253) 24,843 9,752 25,250 (407) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 521 15 536 190 521 15 COMPUTER EQUIPMENT MAINTENANCE 6 0 6 0 29 (23) I.T. EQUIPMENT MAINT-CONTRACT 211 (2) 209 17 218 (9) EQUIPMENT, APPARATUS AND TOOLS 45 0 45 0 45 0 ADAPTATIONS FOR CLIENTS 500 0 500 180 500 0 FURNITURE - OFFICE 0 0 0 1 0 0 FURNISHINGS 0 0 0 41 0 0 MATERIALS 12,038 0 12,038 1,795 10,659 1,379 STOCK/STORE ISSUES 0 0 0 2,150 0 0 AUDIO VISUAL 10 0 10 1 10 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 2 0 2 0 TV LICENCES - EDUCATION 1 0 1 1 1 0 FOODSTUFFS - GENERAL 1 0 1 0 1 0 FOOD PURCHASES WITHIN CONTRACT 0 0 0 10 0 0 BEVERAGES 0 1 1 0 1 0 PROTECTIVE CLOTHING & UNIFORMS 44 0 44 9 44 0 OTHER SUPPLIES AND SERVICES 92 0 92 19 91 1 HEALTH AND SAFETY 1 0 1 0 1 0 CATERING - CONTRACT 1 0 1 0 1 0 OUTSOURCED MAIL 2 (2) 0 6 2 (2) BULK BUYING DISCOUNT 0 0 0 (2) 0 0 SUPPLIES AND SERVICES 13,475 12 13,487 4,419 12,126 1,361 76
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South Lanarkshire Council Housing & Technical Resources Period 4 Period 4 Revised Period 5 Period 5 Period 5 Forecast Forecast Annual Actual Forecast Forecast Expenditure / Income Variance Trends 2025/2026 (Projected Variance Budget to Date (Projected Variance TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 0 0 4 0 0 PURCHASE OF PLANT 125 0 125 69 125 0 FLEET SERVICES - FUEL 3 0 3 9 0 3 POOL CAR RECHARGE - RENTAL CHARGE 53 0 53 0 42 11 POOL CAR RECHARGE - FUEL 18 0 18 0 9 9 POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 1 0 0 1 OTHER TRANSPORT COSTS 0 0 0 1 1 (1) TRANSPORT INSURANCE 44 0 44 0 44 0 PLANT SERVICES 7 0 7 0 7 0 FLEET SERVICE CHARGES 2,958 0 2,958 874 2,821 137 HIRE OF EXTERNAL PLANT 257 0 257 42 240 17 HIRE OF SCAFOLDING 1,077 0 1,077 265 1,031 46 HIRE OF SKIPS 33 0 33 168 13 20 EXTERNAL TRANSPORT CONTRACT 0 0 0 1 0 0 TAXI CHARGES - CONTRACTED 11 0 11 3 11 0 TRANSPORT AND PLANT 4,587 0 4,587 1,436 4,344 243 ADMINISTRATION PRINTING AND STATIONERY 77 (1) 76 16 79 (3) TELEPHONES 101 (7) 94 15 102 (8) MOBILE PHONES 39 0 39 0 39 0 ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 0 7 7 0 0 7 ADVERTISING - OTHER 6 0 6 0 6 0 POSTAGES/COURIERS 26 (5) 21 14 26 (5) MEMBERSHIP FEES/SUBSCRIPTIONS 15 (3) 12 0 15 (3) INSURANCE 216 0 216 4 216 0 MEDICAL COSTS 16 0 16 23 16 0 LEGAL EXPENSES 14 0 14 6 14 0 PETTY OUTLAYS 12 0 12 9 12 0 HOSPITALITY / CIVIC RECOGNITION 2 0 2 0 2 0 PAYPOINT AGENCY FEES 0 0 0 4 0 0 OTHER ADMIN COSTS 8 0 8 0 8 0 TRAINING 2 (2) 0 0 2 (2) INTERNAL SUPPORT SERVICES ALLOCATION 457 0 457 152 457 0 CENTRAL ADMINISTRATION 2,749 0 2,749 982 2,749 0 ADMINISTRATION 3,740 (11) 3,729 1,225 3,743 (14) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,013 0 2,013 717 2,013 0 OTHER LOCAL AUTHORITIES 0 0 0 7 0 0 PAYMENTS TO OTHER BODIES 1,656 0 1,656 702 1,771 (115) SUPPORTING PEOPLE INTERNAL PROVIDER 1,129 0 1,129 466 1,129 0 SUPPORTING PEOPLE EXTERNAL PROVIDER 419 (14) 405 86 419 (14) HOUSING ADMINISTRATION 885 0 885 341 885 0 ASSISTANCE TO HOME OWNERS 91 0 1,091 415 1,091 0 PRIVATE INDIVIDUALS - GENERAL 151 0 151 59 151 0 PAYMENT TO OTHER BODIES 6,344 (14) 7,330 2,793 7,459 (129) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 14,635 1,079 15,245 5,908 17,109 (1,864) PAYMENT TO EXTERNAL CONSULTANTS 1,413 (1,107) 306 842 2,113 (1,807) PAYMENT TO CONTRACTORS 16,048 (28) 15,551 6,750 19,222 (3,671) TRUST FUND EXPENDITURE TRANSFER PAYMENTS FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 158 (5) 153 0 158 (5) INTEREST ON REVENUE BALANCES 2 0 2 0 2 0 FINANCING CHARGES 160 (5) 155 0 160 (5) TOTAL EXPENDITURE 113,367 (228) 117,962 41,738 118,419 (457) 77
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South Lanarkshire Council Housing & Technical Resources Period 4 Period 4 Revised Period 5 Period 5 Period 5 Forecast Forecast Annual Actual Forecast Forecast Expenditure / Income Variance Trends 2025/2026 (Projected Variance Budget to Date (Projected Variance INCOME CONTRIBUTIONS FROM OTHER BODIES (2,313) 0 (2,311) (859) (2,265) (46) SALES - DEPARTMENTS OF THE AUTHORITY (460) 0 (460) 0 (460) 0 FEES AND CHARGES - GENERAL (503) 13 (640) (175) (745) 105 FEES AND CHARGES - DEPARTMENTS OF THE A (46) (2) (48) 0 (46) (2) RENTAL INCOME (4,358) 119 (4,239) (1,117) (4,104) (135) HOUSE RENTS (6,009) 0 (6,755) (2,022) (6,755) 0 INSURANCE RECOVERIES (26) 26 0 (26) (26) 26 OTHER INCOME (7,053) 17 (2,749) (899) (2,754) 5 REALLOCATION OF CENTRAL SUPPORT COSTS (876) 0 (876) (243) (876) 0 REALLOCATION OF SUPPORT COSTS (1,630) 0 (1,630) (379) (1,630) 0 RECOVERY FROM CAPITAL (29,099) 0 (29,735) (8,044) (24,712) (5,023) RECHARGES - DEPARTMENTS OF AUTHORITY (48,664) 55 (49,280) (18,184) (54,807) 5,527 MANUAL RECHARGES - DEPARTMENTS OF AUTHORITY 0 0 0 (2,380) 0 0 INCOME (101,037) 228 (98,723) (34,328) (99,180) 457 NET EXPENDITURE 12,330 0 19,239 7,410 19,239 0 78
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Housing and Technical Resources (HRA) Variance Analysis 2025/26 (Period 5) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 189k under APT&C Basic/Overtime/ Superannuation/National Insurance/Travel & Subsistence – 189k under HRA The underspend is mainly due to vacancies across the service. Administration (55k) over Legal Expenses – (55k) over HRA The overspend is due to greater than anticipated legal costs in relation to Anti- Social Behavior cases and court costs in relation to the recovery of outstanding income. Payment To Other Bodies (52k) over Payments To Other Bodies – (52k) over HRA The overspend mainly relates to the payment to Gravitas for the provision of support to current IT systems. Income (57k) under recovered Year End T/fer to Balance Sheet HRA The budget assumes a level of transfer from reserves, due to the current net underspend across the service. 5 79
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South Lanarkshire Council Period 4 Period 4 Revised Period 5 Period 5 Period 5 Housing and Revenue Account Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) 25/26 Outturn) EMPLOYEE COSTS APT & C BASIC 12,455 (34) 12,591 4,318 12,511 80 APT & C OVERTIME 30 49 69 21 62 7 APT & C SUPERANNUATION 772 39 820 274 813 7 APT & C NIC 1,246 0 1,626 527 1,563 63 TRAVEL AND SUBSISTANCE 398 (1) 35 1 3 32 PENSION INCREASES 219 0 219 79 219 0 EMPLOYEE COSTS 15,120 53 15,360 5,220 15,171 189 PROPERTY COSTS RATES 72 0 72 0 72 0 SCOTTISH WATER - UNMETERED CHARGES 4 0 4 0 4 0 SCOTTISH WATER - METERED CHARGES 8 0 8 6 8 0 RENT 6 0 6 0 6 0 SERVICE CHARGE 94 0 94 0 94 0 FACTORING CHARGES 0 0 0 1 0 0 OTHER ACCOMMODATION COSTS 11 0 11 0 11 0 PROPERTY INSURANCE 2,268 0 2,268 0 2,268 0 SECURITY COSTS 55 0 55 0 55 0 GROUND MAINTENANCE 4,465 0 4,465 3,610 4,465 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 45,419 0 43,529 9,949 43,529 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 877 0 877 260 877 0 HOUSING - RENT FREE ACCOMMODATION 266 0 266 37 266 0 HOUSING - RENT W/O UNLET PERIODS 2,950 0 2,950 1,016 2,950 0 HOUSING - RENT W/O BAD PERIODS 2,273 0 2,273 363 2,273 0 ASBESTOS 139 0 139 33 139 0 EPC 0 0 0 (1) 0 0 ELECTRICITY - CONTRACT 1,373 0 1,350 270 1,350 0 GAS 441 0 438 131 438 0 HEATING OIL 54 0 54 4 54 0 SOLID FUEL 4 0 4 0 4 0 FIXTURE & FITTINGS 58 0 53 32 53 0 JANITOR SERVICE 83 0 43 30 43 0 CLEANING CONTRACT 417 0 385 385 385 0 CLEANING MATERIALS 60 0 57 8 57 0 HEALTH & HYGIENE MATERIALS 0 0 0 1 0 0 WINDOW CLEANING 16 0 16 8 16 0 PEST CONTROL 122 0 122 74 122 0 REFUSE UPLIFT 0 0 0 12 12 (12) REMOVAL & STORAGE COSTS 14 0 14 6 14 0 OTHER PROPERTY COSTS 35 0 32 5 32 0 PROPERTY COSTS 61,584 0 59,585 16,339 59,597 (12) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 295 0 295 25 295 0 I.T. EQUIPMENT MAINT-CONTRACT 74 0 74 0 74 0 EQUIPMENT, APPARATUS AND TOOLS 13 0 13 22 22 (9) ADAPTATIONS FOR CLIENTS 0 0 1,890 120 1,890 0 FURNITURE - OFFICE 10 0 10 2 10 0 PROVISIONS 2 0 2 1 2 0 BEVERAGES 4 0 4 0 4 0 PROTECTIVE CLOTHING & UNIFORMS 12 0 12 4 12 0 LAUNDRY COSTS 16 0 16 17 17 (1) OTHER SUPPLIES AND SERVICES 32 0 38 4 38 0 HEALTH AND SAFETY 15 0 15 0 15 0 OUTSOURCED MAIL 0 0 0 3 3 (3) SUPPLIES AND SERVICES 473 0 2,369 199 2,382 (13) TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 0 0 6 0 0 POOL CAR RECHARGE - RENTAL CHARGE 26 0 26 0 26 0 POOL CAR RECHARGE - FUEL 6 0 6 0 6 0 POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 1 0 1 0 OTHER TRANSPORT COSTS 0 0 0 1 0 0 FLEET SERVICE CHARGES 158 0 158 27 158 0 STORAGE 4 0 4 0 4 0 TRANSPORT AND PLANT 195 0 195 34 195 0 80
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South Lanarkshire Council Period 4 Period 4 Revised Period 5 Period 5 Period 5 Housing and Revenue Account Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) 25/26 Outturn) ADMINISTRATION PRINTING AND STATIONERY 79 0 79 29 79 0 BULK PRINTING 68 0 68 0 68 0 TELEPHONES 95 0 95 29 95 0 MOBILE PHONES 34 0 34 2 34 0 ADVERTISING - OTHER 12 0 12 0 12 0 POSTAGES/COURIERS 171 0 171 41 171 0 SMS MESSAGING 0 0 0 2 0 0 MEMBERSHIP FEES/SUBSCRIPTIONS 38 0 38 27 38 0 MEDICAL COSTS 25 0 25 3 25 0 LEGAL EXPENSES 6 0 6 61 61 (55) PETTY OUTLAYS 4 0 4 0 4 0 GIRO BANK AGENCY FEES 4 0 4 0 4 0 PAYPOINT AGENCY FEES 13 0 13 10 13 0 INTERNET AGENCY FEES 3 0 3 0 3 0 OTHER ADMIN COSTS 15 0 15 9 15 0 CONFERENCES - OFFICIALS 7 0 7 0 7 0 INTERNAL SUPPORT SERVICES ALLOCATION 5,020 0 5,020 0 5,020 0 ADMINISTRATION 5,594 0 5,594 213 5,649 (55) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 3,055 0 3,055 752 3,055 0 OTHER LOCAL AUTHORITIES 0 0 0 1 0 0 GRANTS TO VOLUNTARY ORGANISATIONS 3 0 3 0 3 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 31 0 31 12 31 0 PAYMENTS TO OTHER BODIES 32 0 32 84 84 (52) PRIVATE INDIVIDUALS - GENERAL 150 0 150 0 150 0 PAYMENT TO OTHER BODIES 3,271 0 3,271 849 3,323 (52) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 80 0 80 54 80 0 PAYMENT TO EXTERNAL CONSULTANTS 20 0 20 0 20 0 PAYMENT TO CONTRACTORS 100 0 100 54 100 0 FINANCING CHARGES INTEREST-DEBT CHARGES 16,620 0 16,620 0 16,620 0 I.T. EQUIPMENT LEASING-CONTRACT 67 0 67 0 67 0 CFCR 35,633 0 35,633 10,246 35,633 0 INTEREST ON REVENUE BALANCES (825) 0 (825) 0 (825) 0 FINANCING CHARGES 51,495 0 51,495 10,246 51,495 0 TOTAL EXPENDITURE 137,832 53 137,969 33,154 137,912 57 INCOME SALES - DEPARTMENTS OF THE AUTHORITY (1,169) 0 (1,169) (341) (1,169) 0 FEES AND CHARGES - GENERAL (5,579) 0 (5,579) (1,791) (5,579) 0 RENTAL INCOME (993) 0 (993) 0 (993) 0 HOUSE RENTS (120,121) (53) (120,756) (35,386) (120,756) 0 LOCK UP RENTS (2,980) 0 (2,980) (1,447) (2,980) 0 INSURANCE RECOVERIES (539) 0 (539) (121) (539) 0 OTHER INCOME (1,733) 0 (1,235) (460) (1,235) 0 REALLOCATION OF SUPPORT COSTS (717) 0 (717) 0 (717) 0 YEAR END T/FER TO BALANCE SHEET (4,001) 0 (4,002) 0 (3,945) (57) INCOME (137,832) (53) (137,970) (39,546) (137,913) (57) NET EXPENDITURE 0 0 (1) (6,392) (1) 0 81
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Appendix F South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 8 August 2025 (No.5) Social Work Resources Committee Revised Annual Projected Projected Outturn % Note Year to Date Budget Outturn Variance Actual Service Departments :- £m £m £m £m Performance and Support Services 6.197 6.173 0.024 0.39% 2.069 Children and Families 51.786 52.034 (0.248) (0.48%) 17.481 Adults and Older People 192.908 192.908 0.000 0.00% 83.317 Justice and Substance Misuse 0.881 0.657 0.224 25.43% 0.436 Total Social Work Resources 251.772 251.772 0.000 0.00% 103.303 5 83
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Social Work Resources Variance Analysis 2024/25 (Period 5) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,609k under Admin & Clerical Staff – 205k under Basic Grade Social Workers – 1,344k under Managerial Support Specialist Staff - (339k) over Adult and Older People – 68k under Performance and Support – 111k under Children and Family - 801k under Adult and Older People – 444k under Justice - £99k under Children and Family - 219k under Adult and Older People – (602k) 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 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 84
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs cont. Home Carers – 360k under Performance and Support – (77k) over Criminal Justice - £121k under Adult and Older People – 360k under spend to cover the Scheduling Assistant vacancies in Homecare This overspend is a result of turnover being less than anticipated to date. This is a result of vacancies which are actively being recruited. This is a result of vacancies which are actively being recruited. Supplies and Services (58k) over Furniture – (36k) over Adult and Older People – (36k) over This overspend is due to the refurbishment of the residential care homes. Transport and Plant (222k) over Fleet Service Charges – (121k) over Pool Car Recharge- Rental – (100k) Over Adult and Older People – (121k) over Children and Family - (100k) 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. The overspend reflects increases in demand. 85
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Subjective Head Variance Subjective line Service / amount Explanation Administration (76k) over Legal Expenses – (50k) over Adult and Older People - (50k) over The overspend is a result of the level of legal costs, mainly in relation to Adults with Incapacity and guardianship orders. Payment to Other Bodies (300k) 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. Payment to Contractors (408k) Over Payment to Private Contractors- Payments to Col Orgs-Care Element – (408k) over Children and Family – (408k) over This overspend relates to the demand for residential placements. There are several plans in place to reduce this expenditure. Transfer Payments (360k) over Direct Assistance to Persons – (360k) over Children and Family – (360k) over This overspend relates to the payment of kinship care allowances, where demand is increasing. 86
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* The underlined variances represent new variances since the last report. Subjective Head Variance Subjective line Service / amount Explanation Income (162k) under recovered Fees and Charges - General – (187k) under recovered Adult and Older People – (187k) under recovered The under recovery in income is in relation to under occupancy levels. 87
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South Lanarkshire Council Period 4 Period 4 Revised Period 5 Period 5 Period 5 Social Work Resource - Total Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) 25/26 Outturn) EMPLOYEE COSTS APT&C BASIC 5,916 171 6,367 1,894 6,128 239 APT&C OVERTIME 44 (44) 0 60 60 (60) APT&C SUPERANNUATION 385 16 420 119 397 23 APT&C NIC 452 0 683 226 680 3 SOCIAL WORKERS BASIC GRADE BASIC 13,808 704 15,032 4,437 13,927 1,105 SOCIAL WORKERS BASIC GRADE OVERTIME 69 3 72 26 102 (30) SOCIAL WORKERS BASIC GRADE SUPERANNUATION 969 34 1,040 281 918 122 SOCIAL WORKERS BASIC GRADE NIC 1,568 1 1,989 590 1,845 144 MAN/SPEC/FWORK BASIC 24,705 (189) 25,468 8,757 25,587 (119) MAN/SPEC/FWORK OVERTIME 162 (116) 46 198 293 (247) MAN/SPEC/FWORK SUPERANNUATION 1,631 11 1,705 552 1,640 65 MAN/SPEC/FWORK NIC 2,652 (58) 3,874 1,183 3,934 (60) CARE STAFF BASIC 16,765 227 17,686 5,617 17,417 269 CARE STAFF OVERTIME 591 (86) 505 275 805 (300) CARE STAFF SUPERANNUATION 1,066 22 1,131 349 1,086 45 CARE STAFF NIC 1,675 0 2,140 733 2,144 (4) INSTRUCTORS - SOCIAL WORK BASIC 1,544 28 1,635 512 1,604 31 INSTRUCTORS - SOCIAL WORK SUPERANNUATION 98 4 106 33 103 3 INSTRUCTORS - SOCIAL WORK NIC 149 (8) 197 63 193 4 MANUAL WORKERS BASIC 29,173 484 30,900 9,786 30,629 271 MANUAL WORKERS OVERTIME 1,250 (15) 1,235 508 1,250 (15) MANUAL WORKERS SUPERANNUATION 1,893 51 2,022 615 1,948 74 MANUAL WORKERS NIC 3,195 (158) 4,003 1,297 4,003 0 TRAVEL AND SUBSISTANCE 392 5 397 86 340 57 OTHER EMPLOYEE COSTS 3,621 (2) 1,179 0 1,179 0 PENSION INCREASES 328 0 328 100 332 (4) STRAIN ON THE FUND 2 (2) 0 12 7 (7) EMPLOYEE COSTS 114,103 1,083 120,160 38,309 118,551 1,609 PROPERTY COSTS RATES 360 0 360 0 360 0 SCOTTISH AKATER - UNMETERED CHARGES 1 0 1 0 1 0 SCOTTISH WATER - METERED CHARGES 175 0 175 49 175 0 RENT 549 (1) 548 180 554 (6) PROPERTY INSURANCE 292 0 292 0 292 0 SECURITY COSTS 2 0 2 1 2 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 2 0 2 28 14 (12) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 26 0 26 13 26 0 ELECTRICAL HEATING MAINTENANCE 0 0 0 3 0 0 ELECTRICITY - CONTRACT 707 0 707 46 707 0 ELECTRICITY - NON CONTRACT 0 0 0 1 0 0 GAS 481 0 471 78 471 0 FIXTURE & FITTINGS 10 0 10 5 10 0 JANITOR SERVICE 0 0 0 2 0 0 CLEANING CONTRACT 380 0 380 370 380 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 119 0 119 33 119 0 HEALTH & HYGIENE MATERIALS 86 0 86 31 86 0 AKINDOAK CLEANING 9 0 9 2 9 0 REFUSE UPLIFT 39 0 39 6 39 0 REMOVAL & STORAGE COSTS 1 0 1 6 1 0 OTHER PROPERTY COSTS 162 0 162 72 167 (5) PROPERTY COSTS 3,401 (1) 3,390 926 3,413 (23) 88
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South Lanarkshire Council Period 4 Period 4 Revised Period 5 Period 5 Period 5 Social Work Resource - Total Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) 25/26 Outturn) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 805 0 805 739 818 (13) COMPUTER EQUIPMENT MAINTENANCE 34 0 34 9 34 0 I.T. EQUIPMENT MAINT-CONTRACT 192 0 192 4 192 0 I.T. ELECTRONIC MESSAGING 97 0 97 0 97 0 EQUIPMENT, APPARATUS AND TOOLS 122 (8) 114 22 122 (8) SMALL TOOLS 4 0 4 1 4 0 AIDS FOR CLIENTS 979 1 980 176 980 0 ADAPTATIONS FOR CLIENTS 972 0 972 194 972 0 SUPPLIES FOR CLIENTS 350 0 350 93 350 0 FURNITURE - OFFICE 1 0 1 8 3 (2) FURNITURE - GENERAL 0 0 0 36 34 (34) FURNISHINGS (INCL. CROCKERY & LINEN) 15 0 15 11 15 0 MATERIALS 10 0 10 12 10 0 MATERIALS, APPARATUS AND EQUIPMENT 3 (1) 2 3 2 0 PROVISIONS 217 0 217 69 219 (2) FOOD PURCHASES 437 0 437 141 437 0 BEVERAGES 50 0 50 11 50 0 SCHOOL MILK 34 0 34 12 34 0 PROTECTIVE CLOTHING & UNIFORMS 1,247 0 1,247 307 1,247 0 LAUNDRY COSTS 2 1 3 1 2 1 OTHER SUPPLIES AND SERVICES 46 0 46 17 46 0 CATERING - CONTRACT 367 0 367 327 367 0 CATERING - OUTWITH CONTRACT 31 0 31 2 31 0 OUTSOURCED MAIL 0 0 0 1 0 0 DELIVERY CHARGE 0 0 0 3 0 0 SUPPLIES AND SERVICES 6,015 (7) 6,008 2,199 6,066 (58) TRANSPORT AND PLANT POOL CAR CHARGES-RENTAL 168 0 168 0 268 (100) POOL CAR CHARGES-FUEL 16 0 16 0 16 0 POOL CAR CHARGES-ADDITIONAL COSTS 3 0 3 2 4 (1) OTHER TRANSPORT COSTS 807 0 807 253 807 0 INSURANCE 24 0 24 0 24 0 FLEET SERVICE CHARGES 3,353 (227) 3,283 2,644 3,404 (121) HIRE OF EXTERNAL VEHICLES 7 0 7 1 7 0 EXTERNAL TRANSPORT CONTRACT 0 0 0 7 0 0 PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 0 0 0 1 0 0 PUPIL TRANSPORT - OTHER 10 0 10 3 10 0 TRANSPORT AND PLANT 4,388 (227) 4,318 2,911 4,540 (222) ADMINISTRATION PRINTING AND STATIONERY 92 (1) 91 24 94 (3) TELEPHONES 199 0 200 46 205 (5) MOBILE PHONES 283 0 282 1 282 0 ADVERTISING - RECRUITMENT 4 0 4 0 4 0 ADVERTISING - OTHER 10 0 10 0 10 0 POSTAGES/COURIERS 54 0 54 15 54 0 SMS MESSAGING 2 0 2 0 2 0 MEMBERSHIP FEES/SUBSCRIPTIONS 93 (11) 82 74 87 (5) INSURANCE 27 0 27 0 27 0 MEDICAL COSTS 28 0 28 23 41 (13) LEGAL EXPENSES 536 (79) 457 217 507 (50) HOSPITALITY / CIVIC RECOGNITION 2 0 2 1 2 0 OTHER ADMIN COSTS 21 0 21 7 21 0 CONFERENCES - OFFICIALS (incl associated costs) 7 0 7 0 7 0 TRAINING 56 0 56 8 56 0 INTERNAL SUPPORT SERVICES ALLOWANCES 410 0 410 0 410 0 ADMINISTRATION 1,824 (91) 1,733 416 1,809 (76) 89
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South Lanarkshire Council Period 4 Period 4 Revised Period 5 Period 5 Period 5 Social Work Resource - Total Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) 25/26 Outturn) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 165 0 165 0 165 0 OTHER LOCAL AUTHORITIES 25 0 25 0 25 0 GRANTS TO VOLUNTARY ORGANISATIONS 23 0 23 6 23 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 1,617 0 1,733 588 1,733 0 PAYMENTS TO OTHER BODIES 2,035 0 2,040 328 2,040 0 PAYMENTS TO HEALTH BOARD 1,508 0 1,508 1 1,508 0 PRIVATE INDIVIDUALS - GENERAL 710 0 710 96 710 0 SOCIAL WORK - FOSTER PARENTS 6,635 (200) 6,570 2,582 6,770 (200) SOCIAL WORK - FOSTER PARENTS D 94 0 94 20 94 0 SOCIAL WORK - ADOPTION ALLOWANCES 750 (100) 650 384 750 (100) DIRECT PAYMENTS 11,261 0 11,261 4,013 11,261 0 PAYMENT TO OTHER BODIES 24,823 (300) 24,779 8,018 25,079 (300) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 156,180 (1) 156,040 54,669 156,448 (408) PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 117 0 117 25 117 0 PAYMENT TO CONTRACTORS 156,297 (1) 156,157 54,694 156,565 (408) TRANSFER PAYMENTS DIRECT ASSISTANCE TO PERSONS 4,700 (350) 4,350 2,055 4,710 (360) SECTION PAYMENTS 30 0 30 16 30 0 TRANSFER PAYMENTS 4,730 (350) 4,380 2,071 4,740 (360) FINANCING CHARGES LEASING CHARGES - OPERATIONAL (1) 0 (1) 0 (1) 0 I.T. EQUIPMENT LEASING - CONTRACT 395 0 395 0 395 0 FINANCING CHARGES 394 0 394 0 394 0 TOTAL EXPENDITURE 315,975 106 321,319 109,544 321,157 162 INCOME NON RELEVANT GOVERNMENT GRANT (8,696) 0 (8,811) (2,111) (8,811) 0 RESOURCE TRANSFER INCOME FROM (25,786) 0 (25,786) (1) (25,786) 0 CONTRIBUTIONS FROM OTHER BODIES (791) 0 (791) (304) (801) 10 SALES - SALE OF MEALS (14) 0 (14) (18) (29) 15 FEES AND CHARGES - GENERAL (6,546) (106) (6,652) (3,540) (6,465) (187) FEES AND CHARGES - OTHER LOCAL AUTHORITIES (443) 0 (443) (50) (443) 0 CHARGES TO HEALTH BOARDS (26,252) 0 (26,252) (130) (26,252) 0 FEES AND CHARGES - DEPARTMENTS (218) 0 (218) 0 (218) 0 RENTAL INCOME (45) 0 (45) (9) (45) 0 OTHER INCOME (135) 0 (135) (78) (135) 0 ACCOMMODATION INCOME FROM USERS (400) 0 (400) 0 (400) 0 INCOME (69,326) (106) (69,547) (6,241) (69,385) (162) NET EXPENDITURE 246,649 0 251,772 103,303 251,772 0 90