Agenda Document Pack - Financial Resources Scrutiny Forum - 13/11/2025
South Lanarkshire Council · 13 November 2025
Back to Financial Resources Scrutiny Forum — 13 November 2025 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
Council Offices, Almada Street Hamilton, ML3 0AA Wednesday, 05 November 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, 13 November 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
Page 2
BUSINESS 1 Declaration of Interests 2 Minutes of Previous Meeting Minutes of the meeting of the Financial Resources Scrutiny Forum held on 2 October 2025 submitted for approval as a correct record. (Copy attached) 3 - 6 Item(s) for Monitoring 3a Capital Budget Monitoring 2025/2026 - General Fund Capital Programme Report dated 27 October 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 7 - 26 3b Capital Budget Monitoring 2025/2026 - Housing Capital Programme Report dated 27 October 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 27 - 32 4 Revenue Budget Monitoring 2025/2026 Report dated 27 October 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 33 - 38 5 Revenue Budget Monitoring 2025/2026 - Detailed Resource Analysis Report dated 27 October 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 39 - 86 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
Page 3
FINANCIAL RESOURCES SCRUTINY FORUM Minutes of meeting held via Confero and in Committee Room 1, Council Offices, Almada Street, Hamilton on 2 October 2025 Chair: Councillor Grant Ferguson Councillors Present: Councillor Mathew Buchanan, Councillor Colin Dewar, Councillor Ross Gowland, Councillor Richard Lockhart, Councillor Julia Marrs (Depute), Councillor Carol Nugent Councillors' Apologies: Councillor Monique Equi, Councillor Gavin Keatt Attending: Finance and Corporate Resources G Booth, Finance Manager (Strategy); C Lyon, Administration Officer; K McLeod, 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 4 September 2025 were submitted for approval as a correct record. The Forum decided: that the minutes be approved as a correct record. 3a Capital Budget Monitoring 2024/2025 – General Fund Capital Programme A report dated 15 September 2025 by the Executive Director (Finance and Corporate Resources) was submitted on the position of the General Fund Capital Programme 2025/2026 for the period 1 April to 8 August 2025. The revised General Services Capital Programme for 2025/2026 totalled £69.932 million, as detailed in Appendix B to the report. The revised programme included adjustments totalling a net increase of £1.398 million, as detailed in Appendix A to the report, which were agreed by the Executive Committee on 24 September 2025. The revised programme of £69.932 million also reflected a £1.000 million transfer to the Revenue Budget for the Private Housing Scheme of Assistance project and £4.3000 million for planned maintenance. To reflect Accounting Regulations, this spend could not be classed as capital, therefore, budget of £5.300 million had been transferred to Housing and Technical Resources’ Revenue Budget. The programme spend and funding for the General Fund was summarised in Appendix D to the report and also showed a forecast for the financial year of £69.884 million. 2 3
Page 4
Actual spend to 8 August 2025 was £8.041 million and actual funding received at 8 August 2025 was £10.824 million. The physical progress achieved with the General Fund Capital Programme 2025/2026 at 8 August 2025 was detailed in appendices E to G of the report. The Forum decided: that the physical and financial progress of the 2025/2026 General Fund Capital Programme be noted. [Reference: Minutes of 4 September 2025 (Paragraph 5) and Minutes of the Executive Committee of 24 September 2025 (Paragraph 4)] 3b Capital Budget Monitoring 2025/2026 – Housing Capital Programme A report dated 15 September 2025 by the Executive Director (Finance and Corporate Resources) was submitted on the position of the Housing Capital Programme 2025/2026 at 8 August 2025. The revised Housing Capital Programme for 2025/2026 totalled £87.700 million. Programmed funding for the year also totalled £87.700 million. The budget, along with a detailed breakdown of the funding sources, was included in Appendix A to the report. The predicted spend position for the Housing and Technical Resources’ Capital Programme for 2025/2026 was £87.700 million. Spend to 8 August 2025 totalled £19.032 million and actual funding received was £19.032 million. The physical progress achieved with the Housing Capital Programme 2025/2026 at 8 August 2025 was detailed in Appendix B to the report. The Forum decided: that the physical and financial progress of the Housing Capital Programme be noted. [Reference: Minutes of 4 September 2025 (Paragraph 4) and Minutes of the Executive Committee of 24 September 2025 (Paragraph 4)] 4 Revenue Budget Monitoring 2025/2026 A report dated 15 September 2025 by the Executive Director (Finance and Corporate Resources) was submitted on the position of the Council’s General Fund Revenue Account and Housing Revenue Account for the period 1 April to 8 August 2025 and a projection for the year to 31 March 2026. As at 8 August 2025, the projected outturn position on the General Fund Revenue Account and Housing Revenue Account was a breakeven position, as detailed in Appendix 1 to the report. Information was provided on the following key budget areas:- reduced class contact time additional support for learning pay award transfers from Capital 4
Page 5
The Forum decided: (1) that the projected breakeven position on the General Fund Revenue Account for 2025/2026, and the actual spend as at 8 August 2025, as detailed in paragraph 4.1 and Appendix 1 of the report, be noted; (2) that the update on the use of the Additional Support for Learning funding, as detailed in 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, as detailed in Section 5 and Appendix 2, be noted. [Reference: Minutes of 4 September 2025 (Paragraph 9)] Councillor Gowland, having experienced technical issues, joined the meeting during consideration of the above item of business 5 Revenue Budget 2025/2026 – Detailed Resource Analysis A report dated 15 September 2025 by the Executive Director (Finance and Corporate Resources) was submitted comparing actual expenditure against budgeted expenditure for the period 1 April to 8 August 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 8 August 2025 details of the most significant variances within Resources and the Housing Revenue Account across subjective headings and across Services as at 8 August 2025 a line by line trend analysis of the total Resources’ expenditure and income across subjective headings as at 8 August 2025 Following a member’s request, the Finance Manager (Strategy) agreed to provide information on the CCTV security costs within Housing and Technical Resources (Property Services). The Forum decided: that the position as at 8 August 2025 be noted. [Reference: Minutes of 4 September 2025 (Paragraph 10)] 6 Urgent Business There were no items of urgent business. 5
Page 6
6
Page 7
Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 13 November 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 5 September 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 5 September 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 £68.986 million as shown in Appendix B. The revised programme includes adjustments to the programme totalling a net decrease of £0.946 million, as detailed in Appendix A, which have been submitted to the Executive Committee on 5 November 2025 for approval. 4.2. Headquarters Heating Upgrade: Included in these proposed adjustments is a new project to upgrade the Headquarters Heating System. Given the age of the building and heating equipment, it is essential that we look to replace the boilers prior to the winter period. This work is urgent given the condition if the boilers and the significant impact that boiler failure would bring. The works will include the installation of a new energy-efficient steam central heating system. The cost of the project is £1.500 million in total, with £0.150 million of this required in 2025/2026 and funded from the existing 2025/2026 Prioritised Urgent Investment budget. The remaining budget required would be considered as the first call on the 2026/2027 Capital Programme funding as well as the use of further years’ Prioritised Urgent Investment budget. 3a 7
Page 8
4.3. The overall funding available of £68.986 million to support the programme is detailed in Appendix 3. 4.4. 2025/2026 Forecast: The programme spend and funding for the General Fund is summarised in Appendix D. As noted in 4.1, the total capital spending programme for the year is £68.986 million. 4.5. Appendix D also shows a forecast for the financial year of £68.986 million. 4.6. 2025/2026 Actual Position: Actual spend incurred to the 5 September 2025 totals £13.488 million. 4.7. Actual funding received to 5 September 2025 is £14.200 million. 4.8. Relevant officers will continue to closely monitor the generation of all income including receipts. 5. Employee Implications 5.1. There are no employee implications as a result of this report. 6. Financial Implications 6.1. The financial implications are included in section 4 of this report. 7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 8. Other Implications 8.1. The main risk associated with the Council’s Capital Programme is an overspend. The risk has been assessed as low given the detailed project management plans prepared and monitored for each project. The risk of overspend is managed through four weekly Investment management meetings. 9. Integrated Impact Assessment and Consultation 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) 27 October 2025 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References Executive Committee, 5 November 2025 8
Page 9
List of Background Papers Capital Ledger prints to 5 September 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 9
Page 10
APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/26 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2025 TO 5 SEPTEMBER 2025 Proposed Adjustments Community and Enterprise Resource Clydesdale Way To reflect timescales for this multi partner project, the profile of spend points to spend of £0.500 million expected in 2025/2026. Approval is sought to move the remaining £0.500 million from the 2025/2026 capital programme into 2026/2027. Renewal of Playparks Work is progressing on playparks, and it is expected that now programme planning has been verified, some of this work will be delivered into the new financial year. Approval is sought to move £0.300 million from the 2025/2026 capital programme into 2026/2027. White Bridge Replacement Due to the complexity of the project, with access to the site extremely challenging, the project is still at the design stage and, only feasibility spend is anticipated for this financial year. Approval is sought to slip £0.191 million from the 2025/2026 capital programme into 2026/2027. Overtoun Bandstand Due to the complexity of this project, including statutory approval and Historic Environment Scotland requirements, construction work is now anticipated to commence early next financial year and is intended to complete by early June 2026. Approval is therefore sought to move £0.110 million into financial year 2026/2027 to reflect the timing of expenditure for this project. (£0.500m) (£0.300m) (£0.191m) (£0.110m) 10
Page 11
Housing and Technical Resource North Halfway Hall Priority refurbishment works are required for North Halfway Hall which is being funded by Developers Contributions. Approval is sought to increase the capital programme by £0.192 million. Of this, £0.050 million is required in 2025/2026 in line with profiled spend with the remaining £0.142 million profiled into 2026/2027. Headquarters Heating Given the age of the building and the heating equipment, it is essential that we look to replace the boilers prior to the winter period. The works are expected to cost £1.500 million. It is proposed that £0.900 million of this will be funded from the Prioritised Urgent Investment Fund across years, with the balance to be met from the 2026/2027 capital programme (£0.600 million). This will be the first commitment on that year’s programme. Approval is sought to bring this funded project into the capital programme. Spend of £0.150 million is profiled into 2025/2026 and this will be funded from the 2025/2026 Prioritised Urgent Investment Fund. The remaining budget of £1.350 million will be required in 2026/2027. Finance and Corporate Resource Upgrade of SLC website Approval is sought to increase the 2025/2026 capital programme by £0.150 million for the upgrading of the South Lanarkshire Council website which is being funded by the IT Development Fund. Approval is sought to increase the capital programme for 2025/2026 by £0.150 million. Of this, £0.100 million is required in 2025/2026 in line with profiled spend with the remaining £0.050 million required in 2026/2027. Minor Adjustments TOTAL ADJUSTMENTS £0.192m (£0.142m) £0.150m (£0.150m) £0.150m (£0.050m) £0.005m (£0.946m) 11
Page 12
APPENDIX B SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/26 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2025 TO 5 SEPTEMBER 2025 £m Total Base Budget (including carry forward from 2024/2025) 69.932 Proposed Adjustments – Period 6 (0.946) Total Revised Budget 68.986 2025/26 Budget Period 6 Proposed Adjustments Revised 2025/26 Budget Resource £m £m £m Community & Enterprise 57.466 (1.096) 56.370 Education 6.070 - 6.070 Finance & Corporate 0.545 0.100 0.645 Housing & Technical 5.514 0.050 5.564 Social Work 0.337 - 0.337 TOTAL CAPITAL PROGRAMME 69.932 (0.946) 68.986 12
Page 13
APPENDIX C SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/26 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2025 TO 5 SEPTEMBER 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 (666) 2,918 2,918 0 314 Enterprise & Sustainable Dev 32,674 7,271 (15,883) 24,062 8,630 (2,450) 30,242 30,242 0 3,187 Roads, Transport & Fleet 14,655 2,820 3,014 20,489 2,722 0 23,211 23,211 0 7,005 Resource Total 49,222 11,069 (12,616) 47,675 11,812 (3,116) 56,371 56,371 0 10,505 Education Growth / Accommodation Pressures 1,603 709 1,373 3,682 566 0 4,250 4,250 0 876 ICT Developments 1,300 46 0 1,346 0 0 1,346 1,346 0 121 Free School Meals 0 473 0 473 0 0 473 473 0 382 Resource Total 2,903 1,228 1,373 5,504 566 0 6,070 6,070 0 1,380 Finance & Corporate IT Services 300 245 0 545 150 (50) 645 645 0 88 Resource Total 300 245 0 545 150 (50) 645 645 0 88 Housing & Technical Office Accom 6,000 1,930 180 8,110 (4,258) 0 3,852 3,852 0 853 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 0 310 Resource Total 7,645 2,607 (124) 10,128 (4,564) 0 5,564 5,564 0 1,163 Social Work SWIS Plus 146 31 160 337 0 0 337 337 0 350 Resource Total 146 31 160 337 0 0 337 337 0 350 Overall Total 60,216 15,180 (11,207) 64,189 7,963 (3,166) 68,986 68,986 0 13,488 13
Page 14
APPENDIX D SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/26 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2025 TO 5 SEPTEMBER 2025 2025/26 Original Estimate inc C/F 2025/26 Revised Budget 2025/26 Forecast Spend 2025/26 Forecast Variance 2025/26 Actual to 05/09/25 Expenditure £m £m £m £m £m General Fund Programme 64.188 68.986 68.986 - 13.488 Income 2025/26 Budget 2025/26 Revised Budget 2025/26 Actual To 05/09/25 £m £m £m Prudential Borrowing 17.192 21.192 0.000 Developers Contributions 1.965 4.743 0.000 Partners 0.450 2.872 0.593 Scottish Government: - Capital Grant 27.467 28.145 12.093 - Vacant and Derelict Land - Place Based Investment 1.477 0.589 1.502 0.589 0.994 0.014 Levelling Up Fund 7.700 7.200 0.004 Capital Receipts 0.700 0.700 0.502 Specific Reserves 0.038 0.733 0.000 Revenue Contribution 6.610 1.310 0.000 TOTAL FUNDING 64.188 68.986 14.200 14
Page 15
Appendix E (Page 1) GENERAL FUND CAPITAL PROGRAMME 2025/2026 BUILD EXECUTIVE SUMMARY PERIOD ENDED 5 SEPTEMBER 2025 (PERIOD 6) Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Programme Status Projects Complete - 5 8 11 24 35 - - - - - - - - Projects on Programme - 124 172 170 166 159 - - - - - - - - Projects Behind Programme - 1 0 1 3 1 - - - - - - - - Projects Altered Brief/ Programme - 1 3 3 2 5 - - - - - - - - Projects Held - 12 10 10 7 8 - - - - - - - - - 143 193 195 202 208 0 0 0 0 0 0 0 0 Project Status Design Feasibility - 79 126 126 112 113 - - - - - - - - Sketch Design - 3 2 1 1 1 - - - - - - - - Detailed Design - 1 1 2 2 3 - - - - - - - - Production Information - 4 5 5 8 8 - - - - - - - - Tendering - 36 36 37 35 32 - - - - - - - - On Site - 15 15 13 20 16 - - - - - - - - Complete - 5 8 11 24 35 - - - - - - - - - 143 193 195 202 208 0 0 0 0 0 0 0 0 15
Page 16
Appendix E (Page 2) General Services Capital Programme 2025/2026 Build Variance Explanations Project Name Status Variance Explanation South Vennel – Roof Replacement Phase 2 Behind Programme This project is behind programme due to lead in times for materials. 16
Page 17
Appendix F (Page 1) GENERAL FUND CAPITAL PROGRAMME 2025/2026 NON-BUILD EXECUTIVE SUMMARY PERIOD ENDED 5 SEPTEMBER 2025 (PERIOD 6) 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 31 Approved from 25/26 Programme - - - 12 15 16 Total Projects Currently Reported - - - 40 46 47 Number of Projects Projects Completed - - - 3 3 5 Projects Ahead of Programme - - - 0 0 0 Projects on Programme - - - 37 43 42 Projects Behind Programme - - - 0 0 0 Projects, Altered Brief/Programme - - - 0 0 0 Projects On Hold - - - 0 0 0 - - - 40 46 47 17
Page 18
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 Complete Public Switch Telephone Network / Alarms (Analogue to Digital) On programme Lock Up Areas Complete Gypsy Travellers Sites Complete Central Energy Efficiency Fund On programme Replacement SWISS Plus IT System On programme SLC Website Upgrade On programme 18
Page 19
Appendix G (Page 1) GENERAL SERVICES CAPITAL PROGRAMME 2025/2026 ROADS EXECUTIVE SUMMARY PERIOD ENDED 5 SEPTEMBER 2025 (PERIOD 6) 1 2 3 4 5 6 7 8 9 10 11 12 13 Number of Projects Total Projects Currently Reported - - - 158 165 184 Programme Status Projects Complete - - - 36 69 80 Projects on Programme - - - 122 87 95 Projects Behind Programme - - - 0 0 0 Projects, Altered Brief / Programme - - - 0 0 0 Projects Still to Commence - - - 0 9 9 - - - 158 165 184 Project Status Briefing - - - 19 19 16 Production Information - - - 86 59 69 Billing - - - 0 0 0 Tendering - - - 0 1 2 On Site - - - 17 17 17 Complete - - - 36 69 80 - - - 158 165 184 19
Page 20
Appendix G (Page 2) General Services Capital Programme 2025/2026 Roads Variance Explanations Project Name Status Variance Explanation - - - 20
Page 21
SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 6 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 21
Page 22
SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 6 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 and Minor asset improvements 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 22
Page 23
SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 6 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 Alamada 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 23
Page 24
SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 6 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 Carlisle Road, Birkenshaw, Larkhall 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 24
Page 25
SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 6 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 and Minor asset improvements Mousemill Road, Lanark 1 1 Yieldshields Road, Carluke 1 1 C29 Pettinain 1 1 C14 Andershaw Road 1 1 Nursery Avenue, Douglas 1 1 Kirkstyle Car Park, Biggar 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 Murrayhill, East Kilbride 1 1 Victoria Street, Blantyre 1 1 Traffic Signal Upgrades Ayr Road Crossroads, Ashgill - Junction Design, MOVA upgrade 1 1 ROADS REFURBISHMENT BUDGET Structures projects Bothwell Bridge, Hamilton ~ Scour Protection Works 1 1 Millheugh Bridge, Larkhall ~ Refurbishment works 1 1 Elvanfoot Bridge ~ Refurbishment works 1 1 Cander Bridge ~ Joint refurbishment 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 25
Page 26
SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 6 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 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 Stonelaw Road ~ Continuous footways 1 1 Toucan Crossing Installations Stewartfield Way ~ Toucan crossings 1 1 LOCAL AUTHORITY DIRECT AWARD Walking Routes to Schools and Town Centres 1 1 NCN74 from Chatelherault to Hamilton ~ Vegetation/scrub clearance 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 (remainder funding to Interchange) 1 1 INVESTMENT FUND Safe Routes ~ Stonelaw Road ~ Continuous footways 1 1 BUS INFRASTRUCTURE FUND Bus Priority Fusion Traffic Control System 1 1 Real Time Information Displays (Hamilton / Rutherglen) 1 1 Vatiousw bus stop enhancement (Hamilton / Blantyre/Clydesdale) 1 1 ROAD SAFETY IMPROVEMENT FUND A721 Newbigging to Elsricke 1 1 B743 Strathaven to Council Boundary 1 1 A730 Mill Street at Main Street/ Burnhill Street signalised junction, Rutherglen 1 1 A724 Main Street at/near Bridge Street, Cambuslang 1 1 RoadTrace ~ connected vehicle data 1 year licence and support 1 1 16 69 0 2 17 80 80 95 0 0 9 26
Page 27
Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 13 November 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 5 September 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 5 September 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 £87.670 million as approved by the Executive Committee on 5 November 2025. 4.2. Programmed funding for the year also totals £87.670 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: The predicted spend position for the Housing Programme for this financial year is £87.670 million. 4.4. 2025/2026 Actual Position: Spend to 5 September 2025 on the Housing Capital Programme amounts to £27.525 million. 4.5. As at 5 September 2025, £27.525 million of funding had been received. 5. Employee Implications 5.1. There are no employee implications as a result of this report. 6. Financial Implications 6.1. The financial implications are detailed in section 4 of this report. 3b 27
Page 28
7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 8. Other Implications 8.1. The main risk associated with the Council’s Capital Programme is an overspend. The risk has been assessed as low given the detailed project management plans prepared and monitored for each project. The risk of overspend is managed through four weekly Investment management meetings. 9. Integrated Impact Assessment and Consultation Requirements 9.1. This report does not introduce a new policy, function or strategy or recommend a change to existing policy, function or strategy and therefore no impact assessment is required. 9.2. There was also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director (Finance and Corporate Resources) 27 October 2025 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References Executive Committee, 5 November 2025 List of Background Papers Capital Ledger prints to 5 September 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 28
Page 29
APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/26 HOUSING PROGRAMME FOR PERIOD 1 APRIL 2025 TO 5 SEPTEMBER 2025 2025/26 Annual Budget 2025/26 Forecast Spend 2025/26 Forecast Variance 2025/26 Actual to 05/09/25 £m £m £m £m Expenditure 2025/26 Budget 87.670 87.670 - 27.525 2025/26 Annual Budget 2025/26 Actual to 05/09/25 £m £m Income Capital Funded from Current Revenue 35.633 14.002 Prudential Borrowing 25.298 8.721 Scottish Government Specific Grant: - New Build 20.489 3.628 - Open Market Purchase Scheme 6.000 1.068 - Mortgage to Rent 0.120 0.000 Climate Emergency Fund 0.130 0.000 Other Income 0.000 0.106 Capital Funded from Current Revenue 87.670 27.525 29
Page 30
Appendix B (Page 1) HOUSING CAPITAL PROGRAMME 2025/2026 EXECUTIVE SUMMARY PERIOD ENDED 5 SEPTEMBER 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 24 - - - - - - - - Projects on Programme - 100 104 106 110 98 - - - - - - - - Projects Behind Programme - 5 2 0 0 1 - - - - - - - - Projects Altered Brief/Programme - 1 3 6 0 5 - - - - - - - - Projects Held - 16 17 17 16 20 - - - - - - - - - 131 139 144 145 148 0 0 0 0 0 0 0 0 Project Status Design Feasibility - 34 40 43 40 37 - - - - - - - - Sketch Design - 6 5 2 1 1 - - - - - - - - Detailed Design - 2 2 1 2 2 - - - - - - - - Production Information - 18 17 21 21 20 - - - - - - - - Tendering - 20 23 23 23 27 - - - - - - - - On Site - 42 39 39 39 37 - - - - - - - - Complete - 9 13 15 19 24 - - - - - - - - - 131 139 144 145 148 0 0 0 0 0 0 0 0 30
Page 31
Appendix B (Page 2) Housing Capital Programme 2025/2026 Build Variance Explanations Project Name Status Variance Explanation Toryglen Road – Window and Door Replacements Behind Programme This project is delayed due to supplier issues. 31
Page 32
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 27.399 33.538 39.677 45.816 51.955 58.095 64.234 70.373 85.948 Revised Budget 25/26 0 2.462 7.801 14.379 19.032 27.525 33.787 40.049 46.311 52.573 58.836 65.098 71.36 87.67 Actual 25/26 0 2.462 7.801 14.379 19.032 27.525 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 32
Page 33
Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 13 November 2025 Report by: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget Monitoring for Period 6 - 1 April 2025 to 5 September 2025 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] advise the members of the Financial Resources Scrutiny 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 5 September 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 (section 4.1) and the actual spend as at 5 September 2025 (Appendix 1), be noted; and (2) that the projected breakeven position on the Housing Revenue Account for 2025/2026, and the actual spend as at 5 September 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 5 September 2025. 4. General Services 2025/2026 Projected Outturn as at 5 September 2025 4.1. As at 5 September 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. Teacher Numbers/Reduced Class Contact Time (RCCT): The Executive Committee was advised in August that there was no longer a need to restore teacher numbers to the higher level and agreed that the underspend for 2025/2026 would be transferred to Reserves and that consideration would be given to its use to support the Budget Strategy. 4 33
Page 34
4.4. As previously reported to the Council’s Executive Committee (August 2025), there is still a risk in relation to Reducing Class Contact Time for teachers. National discussions on this are ongoing. Reducing the amount of time that a teacher is in the classroom would mean a requirement for additional teachers to be brought into the system. This would have financial implications for councils including South Lanarkshire Council. Cosla and local government are engaged with the Scottish Government on this matter, and local government have made it clear that funding would have to be provided by the Scottish Government. If the Scottish Government do not fully fund the cost of RCCT then the savings that the Council has to make are higher that they would be if funding is provided. Updates will be provided as this matter progresses. 4.5. Pay Award: Following the Scottish Negotiating Committee for Teachers (SNCT) Teachers Side rejection of the offer of a 4% uplift in 2025/2026 and 3.5% in 2026/2027, negotiations are ongoing and until all pay offers are agreed, there remains a risk to the costs of pay for the Council across all staff groups. We will continue to keep the Forum aware of any emerging information around pay settlements for teachers and any further implications across all employee groups, as agreements are made. 4.6. Packaging Extended Producer Responsibility (pEPR): As previously reported, (August Executive Committee) new waste Regulations came into force on 1 January 2025 and are designed to drive producers of packaging waste to reduce the amount of waste. The Council has had confirmation of £7.716 million funding from DEFRA for 2025/2026 and the paper noted that while there was no certainty of the funding beyond 2025/2026, proposals are in place to meet known obligations this year via an increase to the annual staffing structure at a cost of £0.305 million, over a 2-year period (total cost estimate of £0.610 million). 4.7. The remaining pEPR funding of £7.100 million will be allocated to the Community and Enterprise budget for costs associated with the collection of household packaging waste as required by the scheme. By funding these core Council costs already being incurred by the Resource, this will release core Council budget in 2025/2026 only. This will result in an underspend of £7.100 million anticipated in the current financial year. In a separate report to the Executive Committee (2026/2027 to 2027/2028 Revenue Budget Gap and Savings Proposals for 2026/2027), options on the future use of this funding are presented for consideration. Depending on the outcome of these considerations, funding will be transferred to reserves as required in 2025/2026. 4.8. As noted in section 4.5, the August Executive Committee paper noted that there was no certainty of funding beyond 2025/2026, and the Committee agreed that clarity would be sought in relation to the pEPR funding. A letter was sent to Gillian Martin MSP (Cabinet Secretary for Climate Action and Energy), seeking written confirmation from the Scottish Government that no future downward adjustment to council settlements will be made in relation of pEPR funding. This was to provide assurance and stability in our financial planning and budgeting and to enable effective planning for pEPR, ensuring the Council can fulfil its statutory responsibilities under the scheme to deliver an efficient and effective service. 34
Page 35
4.9. A response was received on 8 October advising that it is intended that pEPR funding will in future years replace equivalent funding in the Local Government Settlement. The response went on to say that while the Local Government Settlement was not reduced to reflect payments for Packaging EPR in 2025/2026, decisions for 2026/2027 and beyond will be a matter for the Scottish Budget and Spending Review. They also note that the budget engagement planned between Scottish Government and COSLA is the appropriate forum for future discussions on this matter. The Council will participate in these discussions through COSLA, as appropriate. 4.10. Loan Charges: As part of the Council’s ongoing Revenue Budget monitoring, work is carried out on the Loan Charges budget to reflect the impact of borrowing levels and interest rates on the forecast spend for the year. This work has commenced for 2025/2026 and the output will be reported to a future meeting of the Executive Committee. 5. Housing Revenue Account Position 5.1. As at 5 September 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. 10. Integrated Impact Assessment and Consultation Requirements 10.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and, therefore, no impact assessment is required. 10.2. There is also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director (Finance and Corporate Resources) 27 October 2025 35
Page 36
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 5 September 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 36
Page 37
Note: While the Year to Date Actual at period presents a net surplus position (£62.073m), this is timing only. The forecast outturn shows a breakeven position (sections 4.1). Appendix 1 Revised Projected Projected % Note Year to Date Annual Outturn Outturn Actual Budget Variance Resources: £m £m £m £m Community and Enterprise Resources 129.739 129.739 0.000 0.00% 42.782 Facilities Waste and Grounds 78.272 78.117 0.155 0.20% 27.691 Leisure and Culture 20.090 20.090 0.000 0.00% 8.417 Planning and Regulatory Services 5.223 4.985 0.238 4.56% 1.481 Enterprise and Sustainable Development 6.626 6.466 0.160 2.41% 0.822 Roads, Transportation and Fleet 19.528 20.081 (0.553) (2.83%) 4.371 Education Resources 495.083 495.083 0.000 0.00% 193.721 Education 495.083 495.083 0.000 0.00% 193.721 Finance and Corporate Resources 42.262 42.262 0.000 0.00% 26.845 Finance Services - Strategy 2.177 2.253 (0.076) (3.49%) 1.475 Finance Services - Transactions 18.020 17.709 0.311 1.73% 10.154 Audit and Compliance Services 0.363 0.332 0.031 8.54% 0.199 Information Technology Services 8.012 8.228 (0.216) (2.70%) 7.747 Communications and Strategy Services 2.435 2.422 0.013 0.53% 1.639 Administration and Licensing Services 4.580 4.539 0.041 0.90% 2.486 Personnel Services 6.675 6.779 (0.104) (1.56%) 3.145 Housing & Technical Resources 19.393 19.393 0.000 0.00% 15.453 Housing Services 8.967 9.034 (0.067) (0.75%) 4.669 Property Services 10.426 10.359 0.067 0.64% 10.784 Social Work Resources 252.078 252.078 0.000 0.00% 117.889 Performance and Support Services 6.197 6.172 0.025 0.40% 2.506 Children and Families 52.617 52.918 (0.301) (0.57%) 21.063 Adults and Older People 192.383 192.383 0.000 0.00% 93.913 Justice and Substance Misuse 0.881 0.605 0.276 31.33% 0.407 Joint Boards 1.629 1.629 0.000 0.00% 0.752 940.184 940.184 0.000 0.00% 397.442 Revised Projected Projected Year to Date Annual Outturn Outturn Actual Budget Variance Summary: £m £m £m £m Resources Total 940.184 940.184 0.000 0.00% 397.442 CFCR 1.310 1.310 0.000 0.00% 0.000 Loan Charges 37.249 37.249 0.000 0.00% 0.000 Corporate Items 12.948 12.948 0.000 0.00% 0.213 Loans Fund Review - T/f to Reserves 13.349 13.349 0.000 0.00% 0.000 Teacher Numbers - T/f to Reserves 4.200 4.200 0.000 0.00% 0.000 2025/2026 Investments - T/f to Reserves 13.859 13.859 0.000 0.00% 0.000 Total Expenditure 1,023.099 1,023.099 0.000 0.00% 397.655 Council Tax 196.599 196.599 0.000 0.00% 90.738 Less: Council Tax Reduction Scheme (24.776) (24.776) 0.000 0.00% (11.435) 171.823 171.823 0.000 0.00% 79.303 General Revenue Grant 453.144 453.144 0.000 0.00% 209.143 Non Domestic Rates 371.110 371.110 0.000 0.00% 171.282 Transfer from Reserves 27.022 27.022 0.000 0.00% 0.000 Total Income 1,023.099 1,023.099 0.000 0.00% 459.728 Net Expenditure 0.000 0.000 0.000 0.00% (62.073) Period Ended 5 September 2025 (No.6) Revenue Budget Monitoring Report SOUTH LANARKSHIRE COUNCIL 37
Page 38
Appendix 2 Revised Projected Projected Year to Date Annual Outturn Outturn % Note Actual Budget Variance Budget Category £m £m £m £m Employee Costs 15.355 15.208 0.147 0.96% 1 6.413 Property Costs 59.330 59.330 0.000 0.00% 20.672 Supplies and Services 2.369 2.382 (0.013) (0.55%) 0.218 Transport and Plant 0.195 0.195 0.000 0.00% 0.036 Administration 5.594 5.626 (0.032) (0.57%) 0.210 Payment to Other Bodies 3.271 3.284 (0.013) (0.40%) 0.951 Payment to Contractors 0.100 0.100 0.000 0.00% 0.135 Transfer Payments 0.000 0.000 0.000 0.00% 0.000 Financing Charges 34.875 34.875 0.000 0.00% 14.002 Total Controllable Exp. 121.089 121.000 0.089 0.07% 42.637 Total Controllable Inc. (133.708) (133.708) 0.000 0.00% (50.377) Transfer to/(from) Balance Sheet (4.001) (3.912) (0.089) 2.22% 0.000 Net Controllable Exp. (16.620) (16.620) 0.000 0.00% (7.740) Loan Charges 16.620 16.620 0.000 0.00% 0.000 Net Controllable Exp. 0.000 0.000 0.000 0.00% (7.740) Variance Explanations 1. Employee Costs The underspend in employee costs is due to vacancies within the service that continue to be actively recruited. SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 5 September 2025 (No.6) Housing Revenue Account 38
Page 39
Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 13 November 2025 Report by: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget 2025/2026 - Detailed Resource Analysis 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] update members of the Financial Resources Scrutiny Forum on the Council’s revenue budget for 2025/2026 [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s):- [recs] (1) that the 2025/2026 detailed financial analysis for each of the individual Resources and the Housing Revenue Account, be noted. [1recs] 3. Background 3.1. The individual reports attached provide detailed information on each of the Resource Revenue Budgets for the period to 5 September 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 39
Page 40
7. Other Implications 7.1. The main risk associated with the Council’s Revenue Budget is that there is an overspend. The risk has been assessed as low given the detailed budget management applied across the Resources. The risk is managed through four weekly Budget Monitoring Meetings at which any variance is analysed. In addition, the probable outturn exercise ensures early warning for corrective action to be taken where appropriate. 8. Integrated Impact Assessment and Consultation Arrangements 8.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function, or strategy and therefore no impact assessment is required. 8.2. There is also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director (Finance and Corporate Resources) 27 October 2025 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Revenue Ledger prints to 5 September 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 40
Page 41
Appendix A South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 3 October 2025 (No.6) 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 78.272 78.117 0.155 0.20% 27.691 Leisure and Culture 20.090 20.090 0.000 0.00% 8.417 Planning and Regulatory Services 5.223 4.985 0.238 4.56% 1.481 Environmental and Sustainable Devlopment 6.626 6.466 0.160 2.41% 0.822 Roads, Transportation and Fleet 19.528 20.081 (0.553) (2.83%) 4.371 Total Community and Enterprise Resources 129.739 129.739 0.000 0.00% 42.782 5 41
Page 42
Community and Enterprise Resources Variance Analysis 2025/26 (Period 6) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 2,317 under APT&C Basic/ Superannuation/ National Insurance - 3,402k under Facilities, Waste and Grounds Services - 2,477k under The variances are mainly due to vacant posts, with recruitment currently being progressed. Planning and Regulatory Services - 205k under Enterprise and Sustainable Development - 202k under Roads, Transportation and Fleet Services - 518k under Overtime - (980k) over Facilities, Waste and Grounds Services - (1,031k) 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). 42
Page 43
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 (410k) over Rates - (102k) over Rent - (21k) over Facilities, Waste and Grounds Services - (101k) over Roads, Transportation and Fleet Services - (20k) over The overspend is due to domestic rates being applied to a property within Waste which previously had 100% relief. The level of rent is higher than budget for the depots within Roads Construction. Repairs and Maintenance Internal - (25k) over Roads, Transportation and Fleet Services - (25k) over The overspend is mainly due 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 - (150k) over Facilities, Waste and Grounds Services - (150k) over The projected overspend relates to an increase in costs for cleaning materials within Facilities Management. 43
Page 44
Subjective Head Variance Subjective line Service / amount Explanation Property Costs cont. Refuse Uplift – (100k) over Facilities, Waste and Grounds Services - (100k) over The projected overspend relates to greater than budgeted costs for Refuse Uplifts within Facilities Management. Supplies and Services (456k) over Computer Equipment Purchase - (83k) over Planning and Regulatory Services - (23k) 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 - (96k) over Facilities, Waste and Grounds Services - (96k) 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. 44
Page 45
Subjective Head Variance Subjective line Service / amount Explanation Supplies & Services cont. 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. Transport and Plant (392k) over Fleet Services - Drivers - (44k) over Roads, Transportation and Fleet - (44k) over The forecast overspend is due to an increased charge from Fleet to cover Road's PSA service. Fuel – (100k) over Roads, Transportation and Fleet - (100k) over The projected overspend is due to fuel costs being higher than budget. This is offset by an over recovery in income. Pool Car Rental - (12k) over Planning and Regulatory Services - (11k) over This projected overspend is due to a greater demand than the budget set for the hire of Pool Cars within Planning. Fleet Services – Tyres – (100k) over Roads, Transportation and Fleet - (100k) over The projected over spend is due to higher than budgeted costs for tyres. Vehicle Maintenance - (160k) over Facilities, Waste and Grounds Services - (160k) over This projected overspend is due to higher than budgeted charges for routine maintenance within Grounds and Waste. 45
Page 46
Subjective Head Variance Subjective line Service / amount Explanation Transport & Plant cont. Vehicle Leasing – 101k under Roads, Transportation and Fleet - 100k under This projected underspend mainly relates to EV vehicles that were previously on lease now being on contract hire, buses being returned by Fleet Services and pool cars being transferred to Social Work. Vehicle External Hires - (60k) over Facilities, Waste and Grounds Services - (60k) over This projected overspend is due to higher than budgeted charges for external hires within Grounds and Waste. Admin Costs (150k) over Printing & Stationery - (32k) over Facilities, Waste and Grounds Services - (31k) over The overspend is within Facilities and relates to menu development costs. Membership Fees – (24k) over Facilities, Waste and Grounds Services - (14k) over The overspend is within Grounds and relates to Standpipe Licence costs. Medical Costs - (69k) over Facilities, Waste and Grounds Services - (50k) over Roads, Transportation and Fleet - (19k) over The overspend reflects a higher than anticipated level of medical referrals due to staff absence levels. 46
Page 47
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 Other Bodies (21k) over Payment to Other Bodies – (21k) over Enterprise and Sustainable Development – (20k) over The anticipated overspend is due to higher than budgeted costs for Christmas switch on events. 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. 47
Page 48
Subjective Head Variance Subjective line Service / amount Explanation Income (818k) under recovered Sales – (140k) under recovered Facilities, Waste and Grounds Services - (140k) under recovered The predicted under recovery is due to income received for school meals, the under recovery is partially offset by funding for UFSM/SCP. Fees and Charges - General - (681k) under recovered Facilities, Waste and Grounds Services - (167k) under recovered Planning and Regulatory Services - 105k over 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 forecast over recovery is mainly due to increased fees for planning applications. The projected under recovery is within parking where the demand is less than anticipated and less than budgeted income recovered from EV recharging. 48
Page 49
Subjective Head Variance Subjective line Service / amount Explanation Income cont. Fleet Services - (32k) - 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, which is in the main due to a reduction in vehicles over several years. This is partially offset by an over recovery in Fuel income. 49
Page 50
South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Revised Period 6 Period 6 Period 6 Community & Enterprise Resources Summary Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) 25/26 Outturn) EMPLOYEE COSTS TEACHERS BASIC 0 0 0 0 0 0 1 (1) APT & C BASIC 81,531 2,323 87,061 2,481 89,445 33,894 86,609 2,836 APT & C OVERTIME 1,677 (408) 1,978 (648) 1,339 966 2,319 (980) APT & C SUPERANNUATION 5,345 141 5,812 82 5,930 2,091 5,583 347 APT & C NIC 7,186 (225) 10,095 80 10,153 4,117 9,933 220 MANUAL SESSIONAL STAFF BASIC 1,204 0 0 0 0 6 0 0 MANUAL SESSIONAL STAFF OVERTIME 29 (29) 0 0 0 0 0 0 MANUAL SESSIONAL STAFF SUPERANNUATION 104 0 0 0 0 0 0 0 MANUAL SESSIONAL STAFF NIC 80 0 0 0 0 0 0 0 TRAVEL AND SUBSISTENCE 104 0 103 1 104 23 104 0 OTHER EMPLOYEE COSTS 227 0 227 0 187 23 187 0 PENSION INCREASES 1,219 (105) 1,219 (105) 1,114 489 1,219 (105) STRAIN ON THE FUND 0 0 0 0 0 2 0 0 COST LABOUR ALLOCATION (64) 0 (64) 0 (64) (65) (64) 0 EMPLOYEE COSTS 98,642 1,697 106,431 1,891 108,208 41,546 105,891 2,317 PROPERTY COSTS RATES 1,148 (101) 1,147 (101) 1,045 (7) 1,147 (102) SCOTTISH WATER - UNMETERED CHARGES 25 0 26 0 8 0 8 0 SCOTTISH WATER - METERED CHARGES 156 0 154 0 174 64 176 (2) RENT 222 (21) 221 (20) 201 23 222 (21) SERVICE CHARGE 42 0 42 0 42 12 42 0 FACTORING CHARGES 26 (10) 26 (10) 16 18 26 (10) PROPERTY INSURANCE 288 0 288 0 288 0 288 0 SECURITY COSTS 44 0 44 0 52 (25) 55 (3) GROUND MAINTENANCE 8 0 8 0 8 0 8 0 GROUNDS MAINTENANCE ADDITIONAL WORKS 0 0 0 0 0 9 9 (9) REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 61 (25) 60 (25) 36 24 61 (25) LIFE CYCLE MAINTENANCE 0 0 0 0 0 1 0 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 17 13 17 13 266 313 253 13 ADAPTIONS - INTERNAL CONTRACTOR 0 0 0 0 0 1 0 0 GAS HEATING LEASE COSTS 0 0 0 0 0 1 0 0 ELECTRICITY - CONTRACT 4,775 0 4,733 0 4,737 902 4,737 0 ELECTRICITY - NON CONTRACT 0 0 0 0 0 2 0 0 GAS 1,182 0 1,178 0 1,181 516 1,182 (1) HEATING OIL 14 0 14 0 14 (1) 14 0 CLEANING CONTRACT 20 0 20 0 20 15 20 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 714 (130) 733 (149) 585 340 735 (150) HEALTH & HYGIENE MATERIALS 43 0 43 0 43 45 43 0 PEST CONTROL 0 0 0 0 0 1 0 0 REFUSE UPLIFT 405 0 405 0 405 145 505 (100) REMOVAL & STORAGE COSTS 0 0 0 0 0 1 0 0 OTHER PROPERTY COSTS 30 0 30 0 30 17 30 0 OFFICE ACCOMODATION FACILITIES 4 0 4 0 4 0 4 0 PROPERTY COSTS 9,224 (274) 9,193 (292) 9,155 2,417 9,565 (410) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 675 (70) 686 (81) 605 333 688 (83) COMPUTER EQUIPMENT RENTAL 6 0 6 0 6 0 6 0 COMPUTER EQUIPMENT MAINTENANCE 46 (1) 46 0 45 66 46 (1) I.T. EQUIPMENT MAINT-CONTRACT 218 (1) 217 (1) 217 6 234 (17) I.T. ELECTRONIC MESSAGING 3 0 3 0 3 0 3 0 EQUIPMENT, APPARATUS AND TOOLS 1,194 (40) 1,294 (140) 1,155 398 1,295 (140) SMALL TOOLS 107 0 107 0 107 2 107 0 ADAPTATIONS FOR CLIENTS 0 0 0 0 0 16 0 0 FURNITURE - OFFICE 1 0 1 0 8 4 8 0 FURNISHINGS (INCL. CROCKERY & LINEN) 110 0 110 0 110 6 110 0 MATERIALS 7,009 (35) 7,142 (65) 7,085 2,818 7,181 (96) MATERIALS, APPARATUS AND EQUIPMENT 10 0 10 0 12 0 12 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 27 (25) 27 (25) 2 0 27 (25) PROVISIONS 0 0 0 0 0 1 0 0 FOOD PURCHASES 5,445 0 5,446 0 5,447 1,650 5,448 (1) BEVERAGES 0 0 0 0 0 7 4 (4) SCHOOL MILK 50 0 50 0 50 0 50 0 RECHARGES OF DIRECT FOOD COSTS 68 0 68 0 68 (4) 68 0 OPENING STOCK 0 0 0 0 0 1,150 0 0 CLOSING STOCK 0 0 0 0 0 (1,098) 0 0 PROTECTIVE CLOTHING & UNIFORMS 315 (80) 320 (85) 238 125 323 (85) LAUNDRY COSTS 10 0 10 0 10 6 10 0 OTHER SUPPLIES AND SERVICES 868 0 868 0 887 98 888 (1) MAJOR SUPPLY OF ELECTRICAL POWER 2,498 0 2,368 0 2,368 660 2,368 0 OUTSOURCED MAIL 0 0 0 0 1 3 4 (3) DELIVERY CHARGE 1 0 1 0 1 0 1 0 BULK BUYING DISCOUNT 0 0 0 0 0 (1) 0 0 SUPPLIES AND SERVICES 18,661 (252) 18,780 (397) 18,425 6,246 18,881 (456) 50
Page 51
South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Revised Period 6 Period 6 Period 6 Community & Enterprise Resources Summary Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) 25/26 Outturn) TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 0 0 0 0 3 0 0 PURCHASE OF PLANT 63 0 63 0 63 4 63 0 FLEET SERVICES - DRIVERS 104 (43) 106 (43) 63 107 107 (44) FLEET SERVICES - FUEL 2,999 (1) 2,999 0 2,999 1,559 3,099 (100) FLEET SERVICES - VEHICLE HIRE 1,229 0 1,229 0 1,229 452 1,229 0 POOL CAR CHARGES - RENTAL 65 1 75 (10) 69 34 81 (12) POOL CAR CHARGES - FUEL 21 0 21 0 21 0 21 0 POOL CAR CHARGES - ADDITIONAL COSTS 7 0 7 0 6 5 6 0 OTHER TRANSPORT COSTS 78 0 78 0 78 17 78 0 TRANSPORT INSURANCE 93 (1) 93 0 92 0 92 0 LICENCES 491 0 491 0 491 209 491 0 FLEET SERVICES - REPAIRS 2,616 1 2,617 0 2,617 1,377 2,717 (100) PLANT SERVICES 19 0 19 0 19 6 19 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 4,476 (101) 4,396 (70) 4,282 2,065 4,442 (160) FLEET SERVICE CHARGES - PLANT MAINTENANCE 269 0 269 0 269 133 269 0 FLEET SERVICE CHARGES - ASSET MODIFICATION 68 0 68 0 68 4 68 0 FLEET SERVICE CHARGES - LEASING 5,051 (1) 4,784 (1) 4,730 1,729 4,629 101 FLEET SERVICE CHARGES - HIRED VEHICLES 1,119 0 1,119 (30) 1,209 357 1,269 (60) FLEET SERVICE CHARGES - CONTRACT HIRE 16 0 176 0 189 73 189 0 FLEET SERVICE CHARGES - ROAD FUND LICENCE 226 0 237 0 235 94 235 0 FLEET SERVICE CHARGES - FUEL 3,185 0 3,045 0 3,015 1,036 3,017 (2) FLEET SERVICE CHARGES - DRIVERS 65 (8) 66 (8) 58 71 73 (15) HIRE OF EXTERNAL VEHICLES 68 0 68 0 68 0 68 0 HIRE OF EXTERNAL PLANT 328 0 328 0 328 131 328 0 HIRE OF SKIPS 17 0 17 0 17 10 17 0 PUPIL TRANSPORT - SPECIAL EDUCATION 298 0 297 0 298 80 298 0 TRANSPORT AND PLANT 22,971 (153) 22,668 (162) 22,513 9,556 22,905 (392) ADMINISTRATION PRINTING AND STATIONERY 235 (31) 235 (31) 202 65 234 (32) TELEPHONES 107 (1) 107 (1) 102 13 103 (1) MOBILE PHONES 71 0 71 0 67 0 67 0 ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 0 8 0 8 0 8 0 ADVERTISING - OTHER 80 (5) 75 0 75 41 75 0 POSTAGES/COURIERS 32 0 32 0 32 24 31 1 MEMBERSHIP FEES/SUBSCRIPTIONS 58 (10) 58 (9) 51 44 75 (24) INSURANCE 260 0 260 0 260 0 260 0 MEDICAL COSTS 44 (39) 64 (59) 6 22 75 (69) LEGAL EXPENSES 6 0 6 0 6 16 6 0 HOSPITALITY / CIVIC RECOGNITION 3 0 3 0 3 0 3 0 INTERNET AGENCY FEES 33 (10) 33 (10) 23 11 33 (10) SECURITY UPLIFT FEES 26 0 26 0 17 7 17 0 OTHER ADMIN COSTS 4 0 4 0 4 1 4 0 MEMBERS ALLOWANCES 5 (5) 5 (5) 0 0 0 0 TRAINING 6 0 21 (15) 11 9 26 (15) ADMINISTRATION 978 (101) 1,008 (130) 867 253 1,017 (150) PAYMENT TO OTHER BODIES SPTE: ANNUAL BUS SUBSIDY 2,041 0 2,041 0 2,041 1,341 2,041 0 SPTE: BUS OTHER 258 0 258 0 258 0 258 0 SPTE: FERRIES 29 0 29 0 29 0 29 0 SPTE: UNDERGROUND 1,318 0 1,318 0 1,318 0 1,318 0 SPTE: OTHER 1,727 0 1,727 0 1,727 0 1,727 0 SPTE: MAINTENANCE OF BUS SHELTERS AND STOPS 131 0 131 0 131 66 131 0 OTHER LOCAL AUTHORITIES 75 0 73 0 73 48 73 0 GRANTS TO VOLUNTARY ORGANISATIONS 22 0 22 0 22 0 22 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 39 0 39 0 39 0 39 0 PAYMENTS TO OTHER BODIES 8,813 (1) 9,308 (1) 10,002 1,174 10,023 (21) EXTERNAL AUDIT FEES 3 0 3 0 3 2 3 0 ACTIVITIES PROGRAMME 634 0 634 0 439 80 439 0 PAYMENT TO OTHER BODIES 15,090 (1) 15,583 (1) 16,082 2,711 16,103 (21) PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 147 0 147 0 154 2 154 0 PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 0 302 0 302 97 302 0 PAYMENT TO PRIVATE CONTRACTOR 38,514 (15) 38,851 (50) 38,801 14,964 38,851 (50) PAYMENT TO INTERNAL CONSULTANT 0 0 30 0 30 0 30 0 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 0 0 0 0 0 40 0 0 PAYMENT TO CONTRACTORS 38,963 (15) 39,330 (50) 39,287 15,103 39,337 (50) 51
Page 52
South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Revised Period 6 Period 6 Period 6 Community & Enterprise Resources Summary Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) 25/26 Outturn) TRANSFER PAYMENTS CONCESSIONARY FARES 617 0 617 0 617 312 617 0 TRANSFER PAYMENTS 617 0 617 0 617 312 617 0 FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 212 (20) 212 (20) 191 0 211 (20) FINANCING CHARGES 212 (20) 212 (20) 191 0 211 (20) TOTAL EXPENDITURE 205,358 881 213,822 839 215,345 78,144 214,527 818 INCOME MILK SUBSIDIES FROM THE E.U. (37) 0 (37) 0 (37) 0 (37) 0 CONTRIBUTIONS FROM OTHER BODIES (12,861) 0 (20,310) 0 (20,890) (2,920) (20,890) 0 ERDF GRANT 0 0 0 0 0 (1,141) 0 0 ESF GRANT 0 0 0 0 0 1 0 0 SALES - GENERAL (4,678) 0 (4,678) 0 (4,678) (2,254) (4,538) (140) ELECTIONS - ACCOMMODATION USE 0 0 0 0 0 (11) (11) 11 SALES - DEPARTMENTS OF THE AUTHORITY (136) 0 (136) 0 (136) (91) (136) 0 FEES AND CHARGES - GENERAL (11,424) (684) (11,380) (726) (12,107) (6,813) (11,426) (681) FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (7,108) 21 (7,067) 19 (7,047) (6,452) (7,066) 19 RENTAL INCOME (48) 0 (48) 0 (48) (26) (48) 0 FLEET SERVICES (12,558) (218) (12,508) (132) (12,640) (5,367) (12,608) (32) OTHER INCOME (3,121) 0 (3,162) 0 (2,971) (682) (2,976) 5 RECOVERY FROM CAPITAL (1,333) 0 (1,333) 0 (1,333) (238) (1,333) 0 RECHARGES - DEPARTMENTS OF THE AUTHORITY (23,719) 0 (23,719) 0 (23,719) (9,368) (23,719) 0 TOTAL INCOME (77,023) (881) (84,378) (839) (85,606) (35,362) (84,788) (818) NET EXPENDITURE 128,335 0 129,444 0 129,739 42,782 129,739 0 52
Page 53
Appendix B South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 3 October 2025 (No.6) Education Resources Committee Revised Annual Projected Projected Outturn % Note Year to Date Budget Outturn Variance Actual Service Departments :- £m £m £m £m Education 495.083 495.083 0.000 0.00% 193.721 Total Education Resources 495.083 495.083 0.000 0.00% 193.721 5 53
Page 54
Education Resources Variance Analysis 2025/26 (Period 6) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 337k under Teachers Basic / Superannuation / National Insurance - (1,920k) over APT&C Basic / Superannuation / National Insurance – 2,407k under Premature Retirals - (150k) over Schools - (1,920k) over Early Years – 2,407k under Schools - (150k) over 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. The overspend relates to increased monthly costs for historic early retirals due to inflation levels and the cost of pensions. Property Costs (224k) 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 (392k) over Aids for Clients - (72k) over Materials - (320k) over Schools - (72k) over Schools - (320k) 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. 54
Page 55
Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (2,738k) over Pupil Transport - ASN - (2,459k) over Pupil Transport - Strathclyde Passenger Transport - (279k) over Schools - (2,459k) 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 40k 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 (88k) 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. 55
Page 56
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 2,705k over recovered Fees and Charges - Other Local Authorities - 775k over recovered Early Years Fees - 1,920k over recovered Schools - 775k over recovered Early Years - 1,920k 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. 56
Page 57
South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Revised Period 6 Period 6 Period 6 Education Resource - Total Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) 25/26 Outturn) EMPLOYEE COSTS TEACHERS BASIC 188,755 0 187,151 0 188,198 78,218 188,198 0 TEACHERS SUPERANNUATION 49,230 0 48,699 0 48,964 19,987 48,964 0 TEACHERS NI 19,858 0 24,659 0 24,767 10,527 24,767 0 FIXED TERM CONTRACT - TEACHER - APT&C BASIC 1,828 (700) 3,028 (1,620) 1,401 786 3,321 (1,920) FIXED TERM CONTRACT - TEACHER SUPERANNUATION 0 0 0 0 0 106 0 0 SUPPLY TEACHERS - APT&C BASIC 0 0 0 0 0 455 0 0 SUPPLY TEACHERS - APT&C SUPERANNUATION 0 0 0 0 0 275 0 0 SUPPLY TEACHERS - APT&C NIC 0 0 0 0 0 58 0 0 APT&C BASIC 72,182 1,496 75,538 1,498 77,624 29,561 75,526 2,098 APT&C OVERTIME 3 0 5 0 6 169 6 0 APT&C SUPERANNUATION 5,099 64 5,359 64 5,461 1,899 5,352 109 APT&C NIC 5,116 121 7,820 121 7,991 3,471 7,791 200 TRAVEL AND SUBSISTANCE 211 0 208 0 208 63 208 0 PENSION INCREASES 434 0 434 0 434 184 434 0 PREMATURE RETIRALS 5,041 0 5,041 0 5,041 2,161 5,191 (150) STRAIN ON THE FUND 0 0 0 0 0 5 0 0 CONSULTANTS 0 0 0 0 0 6 0 0 EMPLOYEE COSTS 347,757 981 357,942 63 360,095 147,931 359,758 337 PROPERTY COSTS RATES 19,192 0 19,192 0 19,192 0 19,192 0 SCOTTISH AKATER - UNMETERED CHARGES 0 0 0 0 0 0 0 0 SCOTTISH WATER - METERED (DRAINAGE) CHARGES 1,385 0 1,385 0 1,385 348 1,385 0 SCOTTISH WATER - METERED CHARGES 784 0 784 0 784 232 784 0 RENT 308 0 308 0 308 75 337 (29) SERVICE CHARGE 58 0 58 0 58 38 58 0 PROPERTY INSURANCE 484 0 484 0 484 4 484 0 SECURITY COSTS 68 0 68 0 68 33 68 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 63 0 55 0 60 8 60 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 11 0 16 0 29 24 29 0 ADAPTIONS - INTERNAL CONTRACTORS 93 0 55 0 78 51 78 0 GAS HEATING LEASE COSTS 0 0 0 0 0 0 0 0 ELECTRICITY - CONTRACT 8,693 0 8,693 0 7,693 1,750 7,693 0 GAS 4,074 0 4,074 0 4,074 722 4,074 0 HEATING OIL 164 0 164 0 164 2 164 0 SOLID FUEL 171 0 171 0 171 97 171 0 JANITOR SERVICE 128 0 128 0 128 47 128 0 CLEANING CONTRACT 659 0 659 0 659 173 659 0 CLEANING OUTWITH CONTRACT 8 0 8 0 8 0 8 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 536 (195) 547 (195) 354 104 549 (195) HEALTH & HYGIENE MATERIALS 75 0 76 0 76 4 76 0 AKINDOAK CLEANING 4 0 3 0 3 0 3 0 REFUSE UPLIFT 17 0 17 0 17 7 17 0 OTHER PROPERTY COSTS 384 0 384 0 384 5 384 0 OFFICE ACCOM-FACILITIES MANAGEMENT 0 0 0 0 0 0 0 0 ACCOMMODATION RECHARGE TO USERS 882 0 882 0 882 882 882 0 PROPERTY COSTS 38,241 (195) 38,211 (195) 37,059 4,606 37,283 (224) 57
Page 58
South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Revised Period 6 Period 6 Period 6 Education Resource - Total Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) 25/26 Outturn) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 108 0 127 0 148 136 148 0 COMPUTER EQUIPMENT RENTAL 1 0 1 0 1 0 1 0 I.T. EQUIPMENT MAINT-CONTRACT 2,799 0 2,805 0 2,808 1,172 2,808 0 EQUIPMENT, APPARATUS AND TOOLS 39 0 37 0 35 6 35 0 SMALL TOOLS 0 0 1 0 1 1 1 0 AIDS FOR CLIENTS 189 (72) 189 (72) 117 28 189 (72) ADAPTATIONS FOR CLIENTS 7 0 16 0 27 29 27 0 SUPPLIES FOR CLIENTS 4 0 5 0 4 5 4 0 FURNITURE - OFFICE 5 0 6 0 8 8 8 0 FURNITURE - GENERAL 70 0 68 0 71 71 71 0 FURNISHINGS (INCL. CROCKERY & LINEN) 3 0 3 0 4 5 4 0 MATERIALS 7 0 26 0 30 30 30 0 MATERIALS, APPARATUS AND EQUIPMENT 1,562 (205) 1,996 (205) 1,759 518 2,079 (320) PUPIL EQUITY FUNDING 7,251 0 6,999 0 4,738 2 4,738 0 SAC FUNDING 0 0 303 0 286 0 286 0 LIBRARY/RESOURCE CENTREMATERIALS 68 0 71 0 72 15 72 0 AUDIO VISUAL 3 0 6 0 6 6 6 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 10 0 11 0 15 15 15 0 TV LICENCES - EDUCATION 32 0 32 0 26 2 26 0 PROVISIONS 58 0 57 0 71 63 71 0 FOOD PURCHASES 46 0 54 0 102 64 102 0 BEVERAGES 1 0 1 0 1 1 1 0 SCHOOL MILK 7 0 9 0 15 11 15 0 NURSERY MILK 25 0 115 0 100 31 100 0 NURSERY FRUIT/VEG 4 0 97 0 98 4 98 0 RECHARGE OF DIRECT FOOD COSTS 3 0 3 0 3 3 3 0 PROTECTIVE CLOTHING & UNIFORMS 24 0 85 0 85 27 85 0 LAUNDRY COSTS 1 0 1 0 1 0 1 0 OTHER SUPPLIES AND SERVICES 24 0 29 0 29 (7) 29 0 HEALTH AND SAFETY 20 0 20 0 20 0 20 0 CATERING - CONTRACT 2,798 0 2,853 0 2,803 27 2,803 0 CATERING - OUTWITH CONTRACT 7 0 7 0 7 3 7 0 CATERING - EXTERNAL 6 0 6 0 7 7 7 0 ARTIST FEES / PERFORMING ARTS / ENTERTA 1 0 1 0 1 1 1 0 DELIVERY CHARGE 2 0 1 0 2 2 2 0 SUPPLIES AND SERVICES 15,185 (277) 16,041 (277) 13,504 2,286 13,896 (392) TRANSPORT AND PLANT POOL CAR CHARGES-RENTAL 2 0 2 0 2 0 2 0 OTHER TRANSPORT COSTS 2 0 2 0 2 0 2 0 INSURANCE 3 0 3 0 3 0 3 0 FLEET SERVICE CHARGES 1,620 0 1,668 0 1,765 1,765 1,765 0 HIRE OF EXTERNAL VEHICLES 150 0 153 0 166 166 166 0 HIRE OF SKIPS 7 0 5 0 6 10 6 0 EXTERNAL TRANSPORT CONTRACT 8 0 4 0 4 9 4 0 PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 7,935 (2,260) 7,935 (2,260) 5,855 2,271 8,314 (2,459) PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 10,512 (1,089) 9,702 (279) 9,423 6,005 9,702 (279) PUPIL TRANSPORT - OTHER 169 0 172 0 172 41 172 0 TAXI CHARGES - CONTRACTED 0 0 0 0 0 0 0 0 TRANSPORT AND PLANT 20,408 (3,349) 19,646 (2,539) 17,398 10,267 20,136 (2,738) ADMINISTRATION PRINTING AND STATIONERY 426 0 442 0 446 162 446 0 TELEPHONES 234 0 234 0 235 73 235 0 MOBILE PHONES 13 0 13 0 13 0 13 0 ADVERTISING - OF COUNCIL SERVICE AVAILA 3 0 3 0 3 3 3 0 ADVERTISING - OTHER 11 0 11 0 11 0 11 0 POSTAGES/COURIERS 63 0 61 0 61 8 61 0 MEMBERSHIP FEES/SUBSCRIPTIONS 106 0 117 0 143 137 143 0 INSURANCE 76 0 76 0 76 0 76 0 MEDICAL COSTS 13 0 13 0 17 17 17 0 LEGAL EXPENSES 8 (8) 8 (8) 0 12 12 (12) HOSPITALITY / CIVIC RECOGNITION 1 0 1 0 2 2 2 0 SECURITY UPLIFT FEES 2 0 2 0 3 3 3 0 OTHER ADMIN COSTS 2 0 2 0 2 0 2 0 CONFERENCES - OFFICIALS (incl associated costs) 0 52 0 52 52 0 0 52 TRAINING 280 0 207 0 279 225 279 0 ADMINISTRATION 1,238 44 1,190 44 1,343 642 1,303 40 58
Page 59
South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Revised Period 6 Period 6 Period 6 Education Resource - Total Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) 25/26 Outturn) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 0 0 0 0 0 28 28 (28) OTHER LOCAL AUTHORITIES 1,456 (24) 1,456 (24) 1,432 486 1,456 (24) SCOTTISH QUALIFICATIONS AUTHORITY 1,572 (9) 1,574 (11) 1,563 1,574 1,574 (11) PAYMENTS TO VOLUNTARY ORGANISATIONS 10 0 10 0 10 3 10 0 PAYMENTS TO OTHER BODIES 20,265 800 21,070 800 21,783 9,762 20,983 800 INDEPENDENT SCHOOL PLACES 4,335 (825) 4,332 (825) 3,507 1,519 4,332 (825) CONTRACT SPEECH THERAPY 678 0 678 0 678 0 678 0 SCHOOL ACTIVITIES 132 0 165 0 164 101 164 0 RESEARCH GRANTS - EDUCATION 47 0 47 0 47 47 47 0 PARENT COUNCILS (PREV.SCHOOL BOARDS) 28 0 28 0 28 0 28 0 P.E. FACILITIES 97 0 78 0 75 4 75 0 ACTIVITIES PROGRAMME 139 0 137 0 187 187 187 0 COUNSELLING 1,254 0 1,253 0 1,369 337 1,369 0 COPYRIGHT AGREEMENT 228 0 228 0 228 228 228 0 VAT FREE EXCURSIONS - EDUCATION 16 0 15 0 9 9 9 0 PRIVATE INDIVIDUALS - GENERAL 0 0 3 0 3 4 3 0 PAYMENT TO OTHER BODIES 30,257 (58) 31,074 (60) 31,083 14,289 31,171 (88) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 46,983 250 46,873 360 48,053 14,202 47,693 360 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 0 0 2 0 3 3 3 0 PAYMENT TO CONTRACTORS 46,983 250 46,875 360 48,056 14,205 47,696 360 TRANSFER PAYMENTS RENT REBATES 274 0 288 0 303 303 303 0 FOOTWEAR & CLOTHING GRANTS 2,312 0 2,312 0 2,312 2,019 2,312 0 WORK EXPERIENCE 16 0 16 0 16 0 16 0 TRANSFER PAYMENTS 2,602 0 2,616 0 2,631 2,322 2,631 0 FINANCING CHARGES LEASING CHARGES - OPERATIONAL 3 0 3 0 3 0 3 0 I.T. EQUIPMENT LEASING - CONTRACT 405 0 404 0 403 0 403 0 FINANCING CHARGES 408 0 407 0 406 0 406 0 TOTAL EXPENDITURE 503,079 (2,604) 514,002 (2,604) 511,575 196,548 514,280 (2,705) INCOME GOVERNMENT GRANT - GAELIC EDUCATION (170) 0 (170) 0 (170) (44) (170) 0 GOVERNMENT GRANTS - OTHER EDUCATION GRANTS (9,359) 0 (12,825) 0 (12,841) (394) (12,841) 0 CONTRIBUTIONS FROM OTHER BODIES (867) 0 (1,013) 0 (1,124) (324) (1,124) 0 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (1,544) 775 (1,544) 775 (769) 0 (1,544) 775 PLAYGROUP ACCOMMODATION CHARGE (19) 9 (19) 9 (10) (20) (20) 10 EARLY YEARS FEES (2,472) 1,820 (2,472) 1,820 (652) (1,146) (2,572) 1,920 RENTAL INCOME (20) 0 (20) 0 (20) (5) (20) 0 OTHER INCOME (24) 0 (24) 0 (24) (12) (24) 0 ACCOMMODATION INCOME FROM USERS (882) 0 (882) 0 (882) (882) (882) 0 INCOME (15,357) 2,604 (18,969) 2,604 (16,492) (2,827) (19,197) 2,705 NET EXPENDITURE 487,722 0 495,033 0 495,083 193,721 495,083 0 59
Page 60
60
Page 61
Appendix C South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 3 October 2025 (No.6) 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 2.253 (0.076) (3.49%) 1.475 Finance Services - Transactions 18.020 17.709 0.311 1.73% 10.154 Audit and Compliance Services 0.363 0.332 0.031 8.54% 0.199 Information Technology Services 8.012 8.228 (0.216) (2.70%) 7.747 Communications and Strategy Services 2.435 2.422 0.013 0.53% 1.639 Administration and Licensing Services 4.580 4.539 0.041 0.90% 2.486 Personnel Services 6.675 6.779 (0.104) (1.56%) 3.145 Total Finance and Corporate Resources 42.262 42.262 0.000 0.00% 26.845 5 61
Page 62
Finance and Corporate Resources Variance Analysis 2025/26 (Period 6) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (431k) over APT&C Basic, Superannuation, NI – (462k) over Finance Services (Strategy) – (100k) over The projected overspend is due to lower than budgeted turnover during the year. Admin, Legal and Licensing – (192k) over IT Services – (124k) over Personnel – (50k) over 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 (138k) over Computer Equipment Maintenance – (53k) over IT Services – (53k) over The projected overspend is due to greater than budgeted IT costs. Outsourced Mail– (45k) over Finance Services (Transactions) – (45k) over The projected overspend reflects additional postage costs required for service delivery. Administration (47k) over Postages and Couriers – (43k) over Finance Services (Transactions) – (40k) over The projected overspend reflects additional postage costs required for service delivery. 62
Page 63
Subjective Head Variance Subjective line Service / amount Explanation Financing Charges (46k) over IT Equipment Leasing Contract – (46k) over Personnel – (46k) over The projected overspend in Financing Charges is due to higher than budgeted IT leasing charges. Income 488k over recovered Fees and Charges – General – 487k over recovered Finance Services (Transactions) – 239k 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 – 231k 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. 63
Page 64
South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Revised Period 6 Period 6 Period 6 Finance & Corporate Resources - Total Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) 25/26 Outturn) EMPLOYEE COSTS APT & C BASIC 28,032 (690) 28,855 (214) 28,689 11,977 29,004 (315) APT & C OVERTIME 55 43 71 27 98 88 94 4 APT & C SUPERANNUATION 1,768 361 1,826 43 1,876 765 1,850 26 APT & C NIC 2,662 98 3,658 (152) 3,516 1,533 3,689 (173) APT & C TRAVEL EXPENSES (11) 20 10 (8) 2 16 (26) 28 TRAVEL AND SUBSISTANCE 1 0 1 0 1 0 1 0 MSC TRAINEES BASIC 0 0 0 0 0 2 0 0 PENSION INCREASES 992 0 993 (1) 992 431 993 (1) EMPLOYEE COSTS 33,499 (168) 35,414 (305) 35,174 14,812 35,605 (431) PROPERTY COSTS RENT 4 0 4 0 4 2 4 0 SECURITY COSTS 141 (20) 141 (20) 121 0 141 (20) FIXTURE & FITTINGS 1,707 0 1,707 0 1,707 594 1,707 0 HEALTH & HYGIENE MATERIALS 140 0 140 0 140 14 140 0 OTHER PROPERTY COSTS 1,657 226 1,657 226 1,883 0 1,657 226 PROPERTY COSTS 3,649 206 3,649 206 3,855 610 3,649 206 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 4,583 (39) 4,669 (124) 4,603 3,201 4,629 (26) COMPUTER EQUIPMENT MAINTENANCE 2,041 0 2,039 2 2,041 2,212 2,094 (53) I.T. EQUIPMENT MAINT - CONTRACT 673 (8) 670 (7) 663 81 678 (15) I.T. ELECTRONIC MESSAGING 36 0 36 0 36 0 36 0 EQUIPMENT, APPARATUS AND TOOLS 151 0 151 0 151 57 151 0 SUPPLIES FOR CLIENTS 79 0 79 0 79 27 79 0 FURNITURE - OFFICE 1 0 1 0 1 1 1 0 MATERIALS 112 0 112 0 112 14 112 0 MATERIALS, APPARATUS AND EQUIPMENT 2 0 2 0 2 1 2 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 2 0 2 0 2 0 FOODSTUFFS - GENERAL 2 0 2 0 0 0 0 0 PROVISIONS - GENERAL 20 0 20 0 20 2 20 0 FOOD PURCHASES WITHIN CONTRACT 1 0 1 0 1 0 1 0 BEVERAGES 2 0 2 0 2 1 2 0 PROTECTIVE CLOTHING & UNIFORMS 2 0 1 1 2 0 1 1 OTHER SUPPLIES AND SERVICES 120 0 234 0 245 134 245 0 CATERING - OUTWITH CONTRACT 6 0 6 0 6 0 6 0 OUTSOURCED MAIL 209 (35) 209 (35) 174 83 219 (45) SUPPLIES AND SERVICES 8,042 (82) 8,236 (163) 8,140 5,814 8,278 (138) TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 0 0 0 0 1 0 0 POOL CAR CHARGES - RENTAL 15 0 15 0 15 2 15 0 POOL CAR CHARGES - FUEL 3 0 3 0 3 0 3 0 FLEET SERVICE CHARGES 17 0 17 0 15 10 15 0 TRANSPORT AND PLANT 35 0 35 0 33 13 33 0 ADMINISTRATION PRINTING AND STATIONERY 528 0 531 (3) 528 235 533 (5) TELEPHONES 1,550 1 1,551 0 1,552 561 1,551 1 MOBILE PHONES 174 0 174 0 174 27 173 1 ADVERTISING - RECRUITMENT 29 0 29 0 29 36 29 0 ADVERTISING - OTHER 124 0 125 (1) 124 45 124 0 POSTAGES/COURIERS 948 (40) 948 (40) 908 480 951 (43) SMS MESSAGING 5 0 5 0 5 3 5 0 MEMBERSHIP FEES/SUBSCRIPTIONS 251 (20) 251 (20) 231 206 251 (20) INSURANCE 141 0 141 0 141 0 141 0 MEDICAL COSTS 350 0 351 (1) 350 136 348 2 LEGAL EXPENSES 167 0 170 (3) 167 53 170 (3) HOSPITALITY / CIVIC RECOGNITION 31 0 31 0 31 4 31 0 PAYPOINT AGENCY FEES 70 0 70 0 70 31 70 0 SECURITY UPLIFT FEES 2 0 2 0 2 1 2 0 OTHER ADMIN COSTS 576 0 576 0 576 413 576 0 MEMBERS ALLOWANCES 1,797 50 1,797 50 2,335 943 2,273 62 CONFERENCES - MEMBERS (incl associated costs) 11 0 11 0 11 1 11 0 CONFERENCES - OFFICIALS (incl associated costs) 5 0 5 0 5 0 5 0 TRAINING 800 (39) 800 (39) 761 218 803 (42) VOLUNTEERS' EXPENSES 8 0 8 0 8 8 8 0 INTERNAL SUPPORT SERVICES ALLOCATION 68 0 68 0 68 0 68 0 ADMINISTRATION 7,635 (48) 7,644 (57) 8,076 3,401 8,123 (47) 64
Page 65
South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Revised Period 6 Period 6 Period 6 Finance & Corporate Resources - Total Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) 25/26 Outturn) PAYMENT TO OTHER BODIES OTHER LOCAL AUTHORITIES 0 0 4 0 4 0 4 0 GRANTS TO VOLUNTARY ORGANISATIONS 408 0 408 0 408 294 408 0 PAYMENTS TO OTHER BODIES 2,277 (4) 2,277 (4) 2,273 1,413 2,277 (4) EXTERNAL AUDIT FEES 665 0 665 0 665 112 665 0 PRIVATE INDIVIDUALS - GENERAL 0 0 0 0 0 10 10 (10) PAYMENT TO OTHER BODIES 3,350 (4) 3,354 (4) 3,350 1,829 3,364 (14) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 28 0 28 0 28 28 28 0 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 274 (18) 274 (18) 256 70 274 (18) PAYMENT TO CONTRACTORS 302 (18) 302 (18) 284 98 302 (18) TRANSFER PAYMENTS RENT ALLOWANCE 23,581 0 23,581 0 23,581 7,864 23,581 0 RENT REBATES 42,343 0 42,343 0 42,344 12,938 42,344 0 TRANSFER PAYMENTS 65,924 0 65,924 0 65,925 20,802 65,925 0 FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 1,462 (46) 1,463 (47) 1,416 977 1,462 (46) FINANCING CHARGES 1,462 (46) 1,463 (47) 1,416 977 1,462 (46) TOTAL EXPENDITURE 123,898 (160) 126,021 (388) 126,253 48,356 126,741 (488) INCOME STATUTORY ADDITIONS - COST OF COLLECTION (865) 0 (865) 0 (865) 0 (865) 0 RENT REBATES SUBSIDY (37,191) 0 (37,191) 0 (37,191) (10,358) (37,191) 0 RENT ALLOWANCE SUBSIDY (23,067) 0 (23,067) 0 (23,067) (6,896) (23,067) 0 DWP SUBSIDY (1,170) 0 (1,170) 0 (1,170) (541) (1,170) 0 CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (150) 0 (150) 0 (150) (79) (150) 0 CONTRIBUTIONS FROM OTHER BODIES (296) 0 (296) 0 (333) (134) (333) 0 SALES - DEPARTMENTS OF THE AUTHORITY (20) 0 (20) 0 (20) 0 (20) 0 FEES AND CHARGES - GENERAL (4,685) 160 (4,914) 388 (4,526) (1,518) (5,013) 487 CHARGES TO HEALTH BOARDS (45) 0 (45) 0 (45) 0 (45) 0 FEES AND CHARGES - OTHER BODIES (221) 0 (221) 0 (221) (119) (221) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,488) 0 (2,488) 0 (2,488) (628) (2,488) 0 HOME LOANS REPAYMENTS (5) 0 (5) 0 (4) (10) (4) 0 BIRTH REGISTRATION (16) 0 (16) 0 (16) (6) (16) 0 DEATH REGISTRATION (64) 0 (64) 0 (64) (23) (63) (1) MARRIAGE STATUTORY FEES (108) 0 (108) 0 (108) (55) (110) 2 EXTRACT ISSUE (83) 0 (83) 0 (83) (38) (83) 0 MARRIAGES (52) 0 (52) 0 (52) (31) (50) (2) CITIZENSHIP CEREMONIES (18) 0 (18) 0 (18) (8) (20) 2 CIVIL PARTNERSHIPS (1) 0 (1) 0 (1) 0 0 (1) OTHER INCOME (6,892) 0 (6,892) 0 (6,892) (1,067) (6,893) 1 REALLOCATION OF CENTRAL SUPPORT COSTS (6,668) 0 (6,668) 0 (6,668) 0 (6,668) 0 REALLOCATION OF SUPPORT COSTS (9) 0 (9) 0 (9) 0 (9) 0 INCOME (84,114) 160 (84,343) 388 (83,991) (21,511) (84,479) 488 NET EXPENDITURE 39,784 0 41,678 0 42,262 26,845 42,262 0 65
Page 66
66
Page 67
Appendix D South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 3 October 2025 (No.6) 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 9.034 (0.067) (0.75%) 4.669 Property Services 10.426 10.359 0.067 0.64% 10.784 Total Housing and Technical Resources 19.393 19.393 0.000 0.00% 15.453 5 67
Page 68
Housing and Technical Resources (excl HRA) Variance Analysis 2025/26 (Period 6) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 2,279k under APT&C Basic / Overtime / Superannuation / National Insurance – 1,644k under Manual Workers – 635k under Property Services – 1,699k under Property Services – 635k 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 (280k) over Scottish Water – Metered Charges – (70k) over Property Services – (70k) over The overspend related to increase water charges within the Office Accommodation and Estates services. Bed & Breakfast – (61k) over Housing Services – (61k) over The variance relates to greater than budgeted demand for bed & breakfast within the Homelessness service. Security Costs – (62k) over Property Services – (62k) over The variance relates to greater expenditure on CCTV security costs than is currently budgeted. Housing Rent unlet period – 76k under Housing Services – 76k under The underspend is due to lower than budgeted void rent loss within the Homelessness service. 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. 68
Page 69
Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont) Other Property Costs – 22k under Housing Services – 123k under The underspend is due to lower than anticipated property costs within the refugee resettlement service which is offset by an under recovery in income. Property Services – (101k) over The variance related to costs within Office Accommodation relating to the HQ maintenance team due to greater than budgeted costs. Supplies & Services 1,372k 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. Transport & Plant 241k 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 Other Bodies (181k) over Payment to Other Bodies – (116k) over Property Services – (109k) over Expenditure on payments varies depending on the current workload demands and timing of works on a wide variety of capital and revenue works. Assistance to Homeowners – (65k) over Property Services – (65k) over The variance relates to greater than budgeted expenditure on grants to homeowners within the Scheme of Assistance. Payment to Contractors (3,670k) over Payment to Private Contractors – (1,863k) 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. 69
Page 70
Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (cont) 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 256k over recovered Contributions from other Bodies – (169k) under recovered Housing Services – (169k) under recovered The under recovery is due to lower than budgeted income required within the refugee resettlement service and is offset by an under spend in other property costs. Fees & Charges – General – 101k over recovered Housing Services – 103k over recovered The over recovery is mainly due to an increase in the recovery of income from the provision of homelessness services and is linked to the increased B&B costs – Housing benefit recovery Rental Income – (222k) under recovered Property Services – (222k) 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. 70
Page 71
South Lanarkshire Council Housing & Technical Resources Period 4 Period 4 Period 5 Period 5 Revised Period 6 Period 6 Period 6 Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast Expenditure / Income Variance Trends 2025/2026 (Projected Variance (Projected Variance Budget to Date (Projected Variance Outturn) Outturn) 25/26 Outturn) EMPLOYEE COSTS APT & C BASIC 16,577 523 16,623 1,101 17,736 6,743 16,567 1,169 APT & C OVERTIME 37 158 52 143 196 58 52 144 APT & C SUPERANNUATION 1,065 50 1,083 92 1,175 433 1,056 119 APT & C NIC 2,015 (210) 2,141 180 2,321 872 2,117 204 MANUAL BASIC 20,747 46 21,057 566 21,623 8,402 21,062 561 MANUAL OVERTIME 282 56 393 (55) 338 457 393 (55) MANUAL SUPERANNUATION 1,328 20 1,349 53 1,402 540 1,349 53 MANUAL NIC 2,760 (579) 2,805 76 2,881 1,108 2,805 76 TRAVEL AND SUBSISTANCE 15 10 15 10 25 2 17 8 OTHER EMPLOYEE COSTS (18) (4) (22) 0 (22) (17) (18) (4) PENSION INCREASES 614 (12) 616 (14) 615 276 614 1 ADDITIONAL PENSION COSTS 0 13 0 13 0 0 0 0 APPRENTICESHIP LEVY 3 0 3 0 3 1 0 3 EMPLOYEE COSTS 45,425 71 46,115 2,165 48,293 18,875 46,014 2,279 PROPERTY COSTS RATES 2,223 (24) 2,222 (23) 2,218 780 2,252 (34) SCOTTISH WATER - UNMETERED CHARGES 8 4 8 4 12 1 8 4 SCOTTISH WATER - METERED CHARGES 230 2 280 (48) 232 119 302 (70) RENT 1,851 (25) 1,851 (25) 1,865 787 1,864 1 SERVICE CHARGE 420 19 420 19 420 243 420 0 FACTORING CHARGES 5 4 5 4 5 0 5 0 OTHER ACCOMMODATION COSTS 2,316 0 2,986 0 3,489 3,086 3,489 0 BED AND BREAKFAST 27 0 159 (32) 159 103 220 (61) PROPERTY INSURANCE 442 (12) 448 (18) 430 85 449 (19) SECURITY COSTS 331 (71) 322 (62) 260 122 322 (62) GROUND MAINTENANCE 52 0 52 0 52 52 52 0 GROUNDS MAINTENANCE ADDITIONAL WORKS 10 0 10 0 10 2 10 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 2,972 0 3,472 0 3,427 1,459 3,427 0 LIFE CYCLE MAINTENANCE 5,057 (14) 5,073 (14) 5,056 1,815 5,070 (14) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 349 0 354 (5) 349 452 349 0 HOUSING - RENT W/O UNLET PERIODS 822 0 822 0 811 195 735 76 HOUSING - RENT W/O BAD PERIODS 768 0 889 (45) 768 54 816 (48) ASBESTOS 0 0 0 0 0 157 0 0 EPC 0 0 0 0 0 4 0 0 ELECTRICITY - CONTRACT 1,557 (41) 1,549 (4) 1,552 555 1,524 28 ELECTRICITY - NON CONTRACT 27 0 27 0 27 11 27 0 GAS 521 56 521 0 515 219 503 12 HEATING OIL 12 0 12 0 12 5 11 1 FIXTURE & FITTINGS 822 0 872 0 846 873 888 (42) JANITOR SERVICE 152 12 152 12 160 68 152 8 CLEANING CONTRACT 401 5 404 2 393 299 404 (11) CLEANING OUTWITH CONTRACT 0 0 0 0 0 9 0 0 CLEANING MATERIALS 10 0 10 0 10 1 10 0 WINDOW CLEANING 2 0 2 0 2 0 2 0 PEST CONTROL 6 0 6 0 6 0 6 0 REFUSE UPLIFT 393 6 397 2 395 14 393 2 REMOVAL & STORAGE COSTS 37 0 37 0 42 13 42 0 OTHER PROPERTY COSTS 623 (101) 746 (101) 645 322 623 22 OFFICE ACCOM-FACILITIES MANAGEMENT 1,089 (53) 1,089 (53) 1,036 460 1,089 (53) ACCOMMODATION RECHARGE TO USERS 53 (20) 53 (20) 33 25 53 (20) PROPERTY COSTS 23,588 (253) 25,250 (407) 25,237 12,447 25,517 (280) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 521 15 521 15 536 194 521 15 COMPUTER EQUIPMENT MAINTENANCE 6 0 29 (23) 6 0 29 (23) I.T. EQUIPMENT MAINT-CONTRACT 211 (2) 218 (9) 209 14 212 (3) EQUIPMENT, APPARATUS AND TOOLS 45 0 45 0 45 0 45 0 ADAPTATIONS FOR CLIENTS 500 0 500 0 500 (7) 500 0 FURNITURE - OFFICE 0 0 0 0 0 1 0 0 FURNISHINGS 0 0 0 0 0 51 0 0 MATERIALS 12,038 0 10,659 1,379 12,038 2,215 10,659 1,379 STOCK/STORE ISSUES 0 0 0 0 0 2,260 0 0 AUDIO VISUAL 10 0 10 0 10 1 10 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 2 0 2 0 0 2 TV LICENCES - EDUCATION 1 0 1 0 1 1 0 1 FOODSTUFFS - GENERAL 1 0 1 0 1 0 0 1 FOOD PURCHASES WITHIN CONTRACT 0 0 0 0 0 10 0 0 BEVERAGES 0 1 1 0 1 0 1 0 PROTECTIVE CLOTHING & UNIFORMS 44 0 44 0 44 13 44 0 OTHER SUPPLIES AND SERVICES 92 0 91 1 88 20 87 1 HEALTH AND SAFETY 1 0 1 0 1 0 1 0 CATERING - CONTRACT 1 0 1 0 1 0 0 1 OUTSOURCED MAIL 2 (2) 2 (2) 0 9 2 (2) BULK BUYING DISCOUNT 0 0 0 0 0 (3) 0 0 SUPPLIES AND SERVICES 13,475 12 12,126 1,361 13,483 4,781 12,111 1,372 71
Page 72
South Lanarkshire Council Housing & Technical Resources Period 4 Period 4 Period 5 Period 5 Revised Period 6 Period 6 Period 6 Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast Expenditure / Income Variance Trends 2025/2026 (Projected Variance (Projected Variance Budget to Date (Projected Variance TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 0 0 0 0 4 0 0 PURCHASE OF PLANT 125 0 125 0 125 95 125 0 FLEET SERVICES - FUEL 3 0 0 3 3 12 0 3 POOL CAR RECHARGE - RENTAL CHARGE 53 0 42 11 53 12 44 9 POOL CAR RECHARGE - FUEL 18 0 9 9 18 0 9 9 POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 0 1 1 0 0 1 OTHER TRANSPORT COSTS 0 0 1 (1) 0 1 1 (1) TRANSPORT INSURANCE 44 0 44 0 44 0 44 0 PLANT SERVICES 7 0 7 0 7 0 7 0 FLEET SERVICE CHARGES 2,958 0 2,821 137 2,958 1,062 2,821 137 HIRE OF EXTERNAL PLANT 257 0 240 17 257 48 240 17 HIRE OF SCAFOLDING 1,077 0 1,031 46 1,077 317 1,031 46 HIRE OF SKIPS 33 0 13 20 33 208 13 20 EXTERNAL TRANSPORT CONTRACT 0 0 0 0 0 1 0 0 TAXI CHARGES - CONTRACTED 11 0 11 0 12 5 12 0 TRANSPORT AND PLANT 4,587 0 4,344 243 4,588 1,765 4,347 241 ADMINISTRATION PRINTING AND STATIONERY 77 (1) 79 (3) 76 30 79 (3) TELEPHONES 101 (7) 102 (8) 102 16 100 2 MOBILE PHONES 39 0 39 0 39 0 39 0 ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 0 7 0 7 7 0 0 7 ADVERTISING - OTHER 6 0 6 0 6 1 6 0 POSTAGES/COURIERS 26 (5) 26 (5) 14 18 27 (13) MEMBERSHIP FEES/SUBSCRIPTIONS 15 (3) 15 (3) 12 0 15 (3) INSURANCE 216 0 216 0 216 5 216 0 MEDICAL COSTS 16 0 16 0 17 26 16 1 LEGAL EXPENSES 14 0 14 0 16 7 17 (1) PETTY OUTLAYS 12 0 12 0 12 11 12 0 HOSPITALITY / CIVIC RECOGNITION 2 0 2 0 2 0 2 0 PAYPOINT AGENCY FEES 0 0 0 0 0 4 0 0 OTHER ADMIN COSTS 8 0 8 0 8 0 8 0 TRAINING 2 (2) 2 (2) 0 0 2 (2) INTERNAL SUPPORT SERVICES ALLOCATION 457 0 457 0 457 0 457 0 CENTRAL ADMINISTRATION 2,749 0 2,749 0 2,749 0 2,749 0 ADMINISTRATION 3,740 (11) 3,743 (14) 3,733 118 3,745 (12) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,013 0 2,013 0 1,813 247 1,813 0 OTHER LOCAL AUTHORITIES 0 0 0 0 0 9 0 0 PAYMENTS TO OTHER BODIES 1,656 0 1,771 (115) 1,856 807 1,972 (116) SUPPORTING PEOPLE INTERNAL PROVIDER 1,129 0 1,129 0 1,129 559 1,129 0 SUPPORTING PEOPLE EXTERNAL PROVIDER 419 (14) 419 (14) 419 88 419 0 HOUSING ADMINISTRATION 885 0 885 0 885 409 885 0 ASSISTANCE TO HOME OWNERS 91 0 1,091 0 1,091 229 1,156 (65) PRIVATE INDIVIDUALS - GENERAL 151 0 151 0 151 79 151 0 PAYMENT TO OTHER BODIES 6,344 (14) 7,459 (129) 7,344 2,427 7,525 (181) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 14,635 1,079 17,109 (1,864) 15,290 6,242 17,153 (1,863) PAYMENT TO EXTERNAL CONSULTANTS 1,413 (1,107) 2,113 (1,807) 306 812 2,113 (1,807) PAYMENT TO CONTRACTORS 16,048 (28) 19,222 (3,671) 15,596 7,054 19,266 (3,670) TRUST FUND EXPENDITURE TRANSFER PAYMENTS FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 158 (5) 158 (5) 153 0 158 (5) INTEREST ON REVENUE BALANCES 2 0 2 0 2 0 2 0 FINANCING CHARGES 160 (5) 160 (5) 155 189 160 (5) TOTAL EXPENDITURE 113,367 (228) 118,419 (457) 118,429 47,656 118,685 (256) 72
Page 73
South Lanarkshire Council Housing & Technical Resources Period 4 Period 4 Period 5 Period 5 Revised Period 6 Period 6 Period 6 Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast Expenditure / Income Variance Trends 2025/2026 (Projected Variance (Projected Variance Budget to Date (Projected Variance INCOME CONTRIBUTIONS FROM OTHER BODIES (2,313) 0 (2,265) (46) (2,358) (1,017) (2,189) (169) SALES - DEPARTMENTS OF THE AUTHORITY (460) 0 (460) 0 (460) 0 (460) 0 FEES AND CHARGES - GENERAL (503) 13 (745) 105 (737) (207) (838) 101 FEES AND CHARGES - DEPARTMENTS OF THE A (46) (2) (46) (2) (46) 0 (46) 0 RENTAL INCOME (4,358) 119 (4,104) (135) (4,097) (1,430) (3,875) (222) HOUSE RENTS (6,009) 0 (6,755) 0 (7,070) (2,859) (7,071) 1 INSURANCE RECOVERIES (26) 26 (26) 26 0 (26) (26) 26 OTHER INCOME (7,053) 17 (2,754) 5 (2,747) (1,000) (2,762) 15 REALLOCATION OF CENTRAL SUPPORT COSTS (876) 0 (876) 0 (876) (292) (876) 0 REALLOCATION OF SUPPORT COSTS (1,630) 0 (1,630) 0 (1,630) (295) (1,630) 0 RECOVERY FROM CAPITAL (29,099) 0 (24,712) (5,023) (29,735) (9,533) (24,712) (5,023) RECHARGES - DEPARTMENTS OF AUTHORITY (48,664) 55 (54,807) 5,527 (49,280) (13,118) (54,807) 5,527 MANUAL RECHARGES - DEPARTMENTS OF AUTHORITY 0 0 0 0 0 (2,426) 0 0 INCOME (101,037) 228 (99,180) 457 (99,036) (32,203) (99,292) 256 NET EXPENDITURE 12,330 0 19,239 0 19,393 15,453 19,393 0 73
Page 74
74
Page 75
Appendix E Housing and Technical Resources (HRA) Variance Analysis 2025/26 (Period 6) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 147k under APT&C Basic/Overtime/ Superannuation/National Insurance/Travel & Subsistence – 171k under HRA The underspend is mainly due to vacancies across the service. Administration (32k) over Legal Expenses – (32k) 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. Income (89k) 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 75
Page 76
South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Revised Period 6 Period 6 Period 6 Housing and Revenue Account Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) 25/26 Outturn) EMPLOYEE COSTS APT & C BASIC 12,455 (34) 12,511 80 12,581 5,308 12,550 31 APT & C OVERTIME 30 49 62 7 69 22 30 39 APT & C SUPERANNUATION 772 39 813 7 822 336 810 12 APT & C NIC 1,246 0 1,563 63 1,629 647 1,565 64 TRAVEL AND SUBSISTANCE 398 (1) 3 32 35 2 10 25 PENSION INCREASES 219 0 219 0 219 98 243 (24) EMPLOYEE COSTS 15,120 53 15,171 189 15,355 6,413 15,208 147 PROPERTY COSTS RATES 72 0 72 0 72 0 72 0 SCOTTISH WATER - UNMETERED CHARGES 4 0 4 0 4 0 4 0 SCOTTISH WATER - METERED CHARGES 8 0 8 0 8 6 8 0 RENT 6 0 6 0 6 0 6 0 SERVICE CHARGE 94 0 94 0 94 0 94 0 FACTORING CHARGES 0 0 0 0 0 3 0 0 OTHER ACCOMMODATION COSTS 11 0 11 0 11 0 11 0 PROPERTY INSURANCE 2,268 0 2,268 0 2,268 0 2,268 0 SECURITY COSTS 55 0 55 0 55 0 55 0 GROUND MAINTENANCE 4,465 0 4,465 0 4,210 3,693 4,210 0 GROUNDS MAINTENANCE ADDITIONAL WORKS 0 0 0 0 0 8 0 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 45,419 0 43,529 0 43,529 13,790 43,529 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 877 0 877 0 877 297 877 0 HOUSING - RENT FREE ACCOMMODATION 266 0 266 0 266 59 266 0 HOUSING - RENT W/O UNLET PERIODS 2,950 0 2,950 0 2,950 1,140 2,950 0 HOUSING - RENT W/O BAD PERIODS 2,273 0 2,273 0 2,273 453 2,273 0 ASBESTOS 139 0 139 0 139 43 139 0 FIXED ELECTRICAL 0 0 0 0 0 1 0 0 EPC 0 0 0 0 0 (1) 0 0 ELECTRICITY - CONTRACT 1,373 0 1,350 0 1,350 312 1,350 0 ELECTRICITY - NON CONTRACT 0 0 0 0 0 10 0 0 GAS 441 0 438 0 438 153 438 0 HEATING OIL 54 0 54 0 54 12 54 0 SOLID FUEL 4 0 4 0 4 0 4 0 FIXTURE & FITTINGS 58 0 53 0 53 32 53 0 JANITOR SERVICE 83 0 43 0 43 30 43 0 CLEANING CONTRACT 417 0 385 0 385 491 385 0 CLEANING MATERIALS 60 0 57 0 57 9 57 0 HEALTH & HYGIENE MATERIALS 0 0 0 0 0 1 0 0 WINDOW CLEANING 16 0 16 0 16 9 16 0 PEST CONTROL 122 0 122 0 122 91 122 0 REFUSE UPLIFT 0 0 12 (12) 0 13 0 0 REMOVAL & STORAGE COSTS 14 0 14 0 14 10 14 0 OTHER PROPERTY COSTS 35 0 32 0 32 7 32 0 PROPERTY COSTS 61,584 0 59,597 (12) 59,330 20,672 59,330 0 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 295 0 295 0 295 29 295 0 I.T. EQUIPMENT MAINT-CONTRACT 74 0 74 0 74 0 74 0 EQUIPMENT, APPARATUS AND TOOLS 13 0 22 (9) 13 22 22 (9) ADAPTATIONS FOR CLIENTS 0 0 1,890 0 1,890 130 1,890 0 FURNITURE - OFFICE 10 0 10 0 10 3 10 0 MATERIALS, APPARATUS AND EQUIPMENT 0 0 0 0 0 1 0 0 PROVISIONS 2 0 2 0 2 2 2 0 BEVERAGES 4 0 4 0 4 0 4 0 PROTECTIVE CLOTHING & UNIFORMS 12 0 12 0 12 4 12 0 LAUNDRY COSTS 16 0 17 (1) 16 17 17 (1) OTHER SUPPLIES AND SERVICES 32 0 38 0 38 5 38 0 HEALTH AND SAFETY 15 0 15 0 15 0 15 0 CATERING - CONTRACT 0 0 0 0 0 1 0 0 CATERING - OUTWITH CONTRACT 0 0 0 0 0 1 0 0 OUTSOURCED MAIL 0 0 3 (3) 0 3 3 (3) SUPPLIES AND SERVICES 473 0 2,382 (13) 2,369 218 2,382 (13) TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 0 0 0 0 1 0 0 FLEET SERVICES - FUEL 0 0 0 0 0 0 0 0 POOL CAR RECHARGE - RENTAL CHARGE 26 0 26 0 26 2 26 0 POOL CAR RECHARGE - FUEL 6 0 6 0 6 0 6 0 POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 1 0 1 0 1 0 OTHER TRANSPORT COSTS 0 0 0 0 0 1 0 0 FLEET SERVICE CHARGES 158 0 158 0 158 32 158 0 STORAGE 4 0 4 0 4 0 4 0 TAXI CHARGES - CONTRACTED 0 0 0 0 0 0 0 0 TRANSPORT AND PLANT 195 0 195 0 195 36 195 0 76
Page 77
South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Revised Period 6 Period 6 Period 6 Housing and Revenue Account Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) 25/26 Outturn) ADMINISTRATION PRINTING AND STATIONERY 79 0 79 0 79 33 79 0 BULK PRINTING 68 0 68 0 68 0 68 0 TELEPHONES 95 0 95 0 95 32 95 0 MOBILE PHONES 34 0 34 0 34 2 34 0 ADVERTISING - OTHER 12 0 12 0 12 0 12 0 POSTAGES/COURIERS 171 0 171 0 171 48 171 0 SMS MESSAGING 0 0 0 0 0 2 0 0 MEMBERSHIP FEES/SUBSCRIPTIONS 38 0 38 0 38 27 38 0 MEDICAL COSTS 25 0 25 0 25 5 25 0 LEGAL EXPENSES 6 0 61 (55) 6 38 38 (32) PETTY OUTLAYS 4 0 4 0 4 0 4 0 GIRO BANK AGENCY FEES 4 0 4 0 4 0 4 0 PAYPOINT AGENCY FEES 13 0 13 0 13 13 13 0 INTERNET AGENCY FEES 3 0 3 0 3 0 3 0 OTHER ADMIN COSTS 15 0 15 0 15 10 15 0 CONFERENCES - OFFICIALS 7 0 7 0 7 0 7 0 INTERNAL SUPPORT SERVICES ALLOCATION 5,020 0 5,020 0 5,020 0 5,020 0 ADMINISTRATION 5,594 0 5,649 (55) 5,594 210 5,626 (32) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 3,055 0 3,055 0 3,055 902 3,055 0 OTHER LOCAL AUTHORITIES 0 0 0 0 0 1 0 0 GRANTS TO VOLUNTARY ORGANISATIONS 3 0 3 0 3 0 3 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 31 0 31 0 31 3 31 0 PAYMENTS TO OTHER BODIES 32 0 84 (52) 32 45 45 (13) PRIVATE INDIVIDUALS - GENERAL 150 0 150 0 150 0 150 0 PAYMENT TO OTHER BODIES 3,271 0 3,323 (52) 3,271 951 3,284 (13) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 80 0 80 0 80 115 80 0 PAYMENT TO EXTERNAL CONSULTANTS 20 0 20 0 20 20 20 0 PAYMENT TO CONTRACTORS 100 0 100 0 100 135 100 0 FINANCING CHARGES INTEREST-DEBT CHARGES 16,620 0 16,620 0 16,620 0 16,620 0 I.T. EQUIPMENT LEASING-CONTRACT 67 0 67 0 67 0 67 0 CFCR 35,633 0 35,633 0 35,633 14,002 35,633 0 INTEREST ON REVENUE BALANCES (825) 0 (825) 0 (825) 0 (825) 0 FINANCING CHARGES 51,495 0 51,495 0 51,495 14,002 51,495 0 TOTAL EXPENDITURE 137,832 53 137,912 57 137,709 42,637 137,620 89 INCOME SALES - DEPARTMENTS OF THE AUTHORITY (1,169) 0 (1,169) 0 (1,169) (409) (1,169) 0 FEES AND CHARGES - GENERAL (5,579) 0 (5,579) 0 (5,579) (2,331) (5,579) 0 RENTAL INCOME (993) 0 (993) 0 (993) 0 (993) 0 HOUSE RENTS (120,121) (53) (120,756) 0 (120,496) (45,517) (120,496) 0 LOCK UP RENTS (2,980) 0 (2,980) 0 (2,980) (1,447) (2,980) 0 INSURANCE RECOVERIES (539) 0 (539) 0 (539) (121) (539) 0 OTHER INCOME (1,733) 0 (1,235) 0 (1,235) (552) (1,235) 0 REALLOCATION OF SUPPORT COSTS (717) 0 (717) 0 (717) 0 (717) 0 YEAR END T/FER TO BALANCE SHEET (4,001) 0 (3,945) (57) (4,001) 0 (3,912) (89) INCOME (137,832) (53) (137,913) (57) (137,709) (50,377) (137,620) (89) NET EXPENDITURE 0 0 (1) 0 0 (7,740) 0 0 77
Page 78
78
Page 79
Appendix F South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 3 October 2025 (No.6) 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 6.172 0.025 0.40% 2.506 Children and Families 52.617 52.918 (0.301) (0.57%) 21.063 Adults and Older People 192.383 192.383 0.000 0.00% 93.913 Justice and Substance Misuse 0.881 0.605 0.276 31.33% 0.407 Total Social Work Resources 252.078 252.078 (0.000) 0.00% 117.889 5 79
Page 80
Social Work Resources Variance Analysis 2024/25 (Period 6) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,499k under Admin & Clerical Staff – 349k under Basic Grade Social Workers – 1,269k under Managerial Support Specialist Staff - (576k) over Adult and Older People – 65k under Performance and Support – 242k under Children and Family - 758k under Adult and Older People – 396k under Justice - 115k under Children and Family - 206k under Adult and Older People – (722k) 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 new posts approved at committee which are actively being recruited to. This results in an in-year underspend. This is a result of vacancies which are actively being recruited. This overspend is a result of turnover being less than 80
Page 81
Subjective Head Variance Subjective line Service / amount Explanation Employee Costs cont. Care Staff - 40k under Home Carers – 374k under Performance and Support – (197k) over Criminal Justice - 137k under Children & Family – (91k) over Adult & Older People - 131k under Adult and Older People – 374k under anticipated to date, and overtime 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 new posts approved at committee which are actively being recruited to. This results in an in-year underspend. This overspend is due to the level of overtime being incurred to manage staff absences due to sickness and maternity leave. 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 (72k) over Furniture – (35k) over Adult and Older People – (35k) over This overspend is due to several small overspends across a number of budgets. Transport and Plant (220k) over Fleet Service Charges – (120k) over Adult and Older People – (120k) over The overspend relates to slippage in the 2024/25 saving for 81
Page 82
Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant cont. Pool Car Recharge - Rental – (100k) Over Children and Family - (100k) Over 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. Administration (75k) 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. 82
Page 83
* The underlined variances represent new variances since the last report. Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (473k) Over Payment to Private Contractors- Payments to Col Orgs-Care Element – (433k) over Children and Family – (433k) 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. 83
Page 84
South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Revised Period 6 Period 6 Period 6 Social Work Resource - Total Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) 25/26 Outturn) EMPLOYEE COSTS APT&C BASIC 5,916 171 6,128 239 6,787 2,321 6,362 425 APT&C OVERTIME 44 (44) 60 (60) 0 73 86 (86) APT&C SUPERANNUATION 385 16 397 23 448 149 411 37 APT&C NIC 452 0 680 3 732 277 759 (27) SOCIAL WORKERS BASIC GRADE BASIC 13,808 704 13,927 1,105 15,034 5,450 14,005 1,029 SOCIAL WORKERS BASIC GRADE OVERTIME 69 3 102 (30) 72 36 92 (20) SOCIAL WORKERS BASIC GRADE SUPERANNUATION 969 34 918 122 1,040 345 933 107 SOCIAL WORKERS BASIC GRADE NIC 1,568 1 1,845 144 1,989 726 1,834 155 MAN/SPEC/FWORK BASIC 24,705 (189) 25,587 (119) 25,734 10,794 26,110 (376) MAN/SPEC/FWORK OVERTIME 162 (116) 293 (247) 46 239 263 (217) MAN/SPEC/FWORK SUPERANNUATION 1,631 11 1,640 65 1,710 676 1,669 41 MAN/SPEC/FWORK NIC 2,652 (58) 3,934 (60) 3,810 1,451 3,861 (51) CARE STAFF BASIC 16,765 227 17,417 269 17,746 6,916 17,391 355 CARE STAFF OVERTIME 591 (86) 805 (300) 442 345 801 (359) CARE STAFF SUPERANNUATION 1,066 22 1,086 45 1,135 427 1,083 52 CARE STAFF NIC 1,675 0 2,144 (4) 2,221 901 2,229 (8) INSTRUCTORS - SOCIAL WORK BASIC 1,544 28 1,604 31 1,635 627 1,598 37 INSTRUCTORS - SOCIAL WORK SUPERANNUATION 98 4 103 3 106 40 100 6 INSTRUCTORS - SOCIAL WORK NIC 149 (8) 193 4 197 77 189 8 MANUAL WORKERS BASIC 29,173 484 30,629 271 30,317 12,047 29,994 323 MANUAL WORKERS OVERTIME 1,250 (15) 1,250 (15) 1,235 666 1,257 (22) MANUAL WORKERS SUPERANNUATION 1,893 51 1,948 74 1,984 755 1,911 73 MANUAL WORKERS NIC 3,195 (158) 4,003 0 3,927 1,602 3,927 0 TRAVEL AND SUBSISTANCE 392 5 340 57 397 111 372 25 OTHER EMPLOYEE COSTS 3,621 (2) 1,179 0 1,208 (1) 1,207 1 PENSION INCREASES 328 0 332 (4) 328 125 332 (4) STRAIN ON THE FUND 2 (2) 7 (7) 0 12 5 (5) EMPLOYEE COSTS 114,103 1,083 118,551 1,609 120,280 47,187 118,781 1,499 PROPERTY COSTS RATES 360 0 360 0 364 (35) 364 0 SCOTTISH AKATER - UNMETERED CHARGES 1 0 1 0 1 0 1 0 SCOTTISH WATER - METERED CHARGES 175 0 175 0 175 49 175 0 RENT 549 (1) 554 (6) 542 247 553 (11) PROPERTY INSURANCE 292 0 292 0 292 0 292 0 SECURITY COSTS 2 0 2 0 2 2 2 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 2 0 14 (12) 2 39 11 (9) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 26 0 26 0 26 17 26 0 ELECTRICAL HEATING MAINTENANCE 0 0 0 0 0 5 0 0 ELECTRICITY - CONTRACT 707 0 707 0 707 (14) 707 0 ELECTRICITY - NON CONTRACT 0 0 0 0 0 1 0 0 GAS 481 0 471 0 471 108 471 0 FIXTURE & FITTINGS 10 0 10 0 10 14 14 (4) JANITOR SERVICE 0 0 0 0 0 1 1 (1) CLEANING CONTRACT 380 0 380 0 382 370 382 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 119 0 119 0 118 39 118 0 HEALTH & HYGIENE MATERIALS 86 0 86 0 86 40 86 0 AKINDOAK CLEANING 9 0 9 0 9 2 9 0 REFUSE UPLIFT 39 0 39 0 39 13 39 0 REMOVAL & STORAGE COSTS 1 0 1 0 1 6 1 0 OTHER PROPERTY COSTS 162 0 167 (5) 157 72 157 0 PROPERTY COSTS 3,401 (1) 3,413 (23) 3,384 976 3,409 (25) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 805 0 818 (13) 805 744 829 (24) COMPUTER EQUIPMENT MAINTENANCE 34 0 34 0 34 13 38 (4) I.T. EQUIPMENT MAINT-CONTRACT 192 0 192 0 192 4 192 0 I.T. ELECTRONIC MESSAGING 97 0 97 0 97 0 97 0 EQUIPMENT, APPARATUS AND TOOLS 122 (8) 122 (8) 114 27 122 (8) SMALL TOOLS 4 0 4 0 4 1 4 0 AIDS FOR CLIENTS 979 1 980 0 980 146 979 1 ADAPTATIONS FOR CLIENTS 972 0 972 0 972 194 972 0 SUPPLIES FOR CLIENTS 350 0 350 0 345 130 345 0 FURNITURE - OFFICE 1 0 3 (2) 1 8 2 (1) FURNITURE - GENERAL 0 0 34 (34) 0 37 34 (34) FURNISHINGS (INCL. CROCKERY & LINEN) 15 0 15 0 15 12 15 0 MATERIALS 10 0 10 0 10 0 10 0 MATERIALS, APPARATUS AND EQUIPMENT 3 (1) 2 0 2 3 3 (1) PROVISIONS 217 0 219 (2) 222 90 222 0 FOOD PURCHASES 437 0 437 0 437 166 437 0 BEVERAGES 50 0 50 0 50 15 50 0 SCHOOL MILK 34 0 34 0 34 14 34 0 PROTECTIVE CLOTHING & UNIFORMS 1,247 0 1,247 0 1,247 421 1,247 0 LAUNDRY COSTS 2 1 2 1 3 11 2 1 OTHER SUPPLIES AND SERVICES 46 0 46 0 38 12 40 (2) CATERING - CONTRACT 367 0 367 0 367 330 367 0 CATERING - OUTWITH CONTRACT 31 0 31 0 31 4 31 0 OUTSOURCED MAIL 0 0 0 0 0 1 0 0 DELIVERY CHARGE 0 0 0 0 0 3 0 0 SUPPLIES AND SERVICES 6,015 (7) 6,066 (58) 6,000 2,386 6,072 (72) 84
Page 85
South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Revised Period 6 Period 6 Period 6 Social Work Resource - Total Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) 25/26 Outturn) TRANSPORT AND PLANT POOL CAR CHARGES-RENTAL 168 0 268 (100) 169 99 269 (100) POOL CAR CHARGES-FUEL 16 0 16 0 15 0 15 0 POOL CAR CHARGES-ADDITIONAL COSTS 3 0 4 (1) 3 2 5 (2) OTHER TRANSPORT COSTS 807 0 807 0 807 315 807 0 INSURANCE 24 0 24 0 24 0 24 0 FLEET SERVICE CHARGES 3,353 (227) 3,404 (121) 3,283 2,703 3,401 (118) HIRE OF EXTERNAL VEHICLES 7 0 7 0 7 1 7 0 EXTERNAL TRANSPORT CONTRACT 0 0 0 0 0 6 0 0 PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 0 0 0 0 0 1 0 0 PUPIL TRANSPORT - OTHER 10 0 10 0 10 4 10 0 TRANSPORT AND PLANT 4,388 (227) 4,540 (222) 4,318 3,146 4,538 (220) ADMINISTRATION PRINTING AND STATIONERY 92 (1) 94 (3) 91 33 98 (7) TELEPHONES 199 0 205 (5) 200 52 200 0 MOBILE PHONES 283 0 282 0 282 1 282 0 ADVERTISING - RECRUITMENT 4 0 4 0 4 0 4 0 ADVERTISING - OTHER 10 0 10 0 10 0 10 0 POSTAGES/COURIERS 54 0 54 0 54 19 54 0 SMS MESSAGING 2 0 2 0 2 0 2 0 MEMBERSHIP FEES/SUBSCRIPTIONS 93 (11) 87 (5) 62 56 73 (11) INSURANCE 27 0 27 0 27 0 27 0 MEDICAL COSTS 28 0 41 (13) 34 32 41 (7) LEGAL EXPENSES 536 (79) 507 (50) 457 254 507 (50) HOSPITALITY / CIVIC RECOGNITION 2 0 2 0 2 1 2 0 OTHER ADMIN COSTS 21 0 21 0 15 8 15 0 CONFERENCES - OFFICIALS (incl associated costs) 7 0 7 0 15 1 15 0 TRAINING 56 0 56 0 59 8 59 0 INTERNAL SUPPORT SERVICES ALLOWANCES 410 0 410 0 410 0 410 0 ADMINISTRATION 1,824 (91) 1,809 (76) 1,724 468 1,799 (75) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 165 0 165 0 165 0 165 0 OTHER LOCAL AUTHORITIES 25 0 25 0 25 0 25 0 GRANTS TO VOLUNTARY ORGANISATIONS 23 0 23 0 23 12 23 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 1,617 0 1,733 0 1,727 670 1,727 0 PAYMENTS TO OTHER BODIES 2,035 0 2,040 0 2,354 426 2,354 0 PAYMENTS TO HEALTH BOARD 1,508 0 1,508 0 1,508 (38) 1,508 0 PRIVATE INDIVIDUALS - GENERAL 710 0 710 0 715 168 715 0 SOCIAL WORK - FOSTER PARENTS 6,635 (200) 6,770 (200) 6,570 3,084 6,770 (200) SOCIAL WORK - FOSTER PARENTS D 94 0 94 0 94 (14) 94 0 SOCIAL WORK - ADOPTION ALLOWANCES 750 (100) 750 (100) 650 481 750 (100) DIRECT PAYMENTS 11,261 0 11,261 0 11,261 4,818 11,261 0 PAYMENT TO OTHER BODIES 24,823 (300) 25,079 (300) 25,092 9,607 25,392 (300) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 156,180 (1) 156,448 (408) 156,041 65,306 156,514 (473) PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 117 0 117 0 137 47 137 0 PAYMENT TO CONTRACTORS 156,297 (1) 156,565 (408) 156,178 65,353 156,651 (473) TRANSFER PAYMENTS DIRECT ASSISTANCE TO PERSONS 4,700 (350) 4,710 (360) 4,345 2,415 4,705 (360) SECTION PAYMENTS 30 0 30 0 30 27 30 0 TRANSFER PAYMENTS 4,730 (350) 4,740 (360) 4,375 2,442 4,735 (360) FINANCING CHARGES LEASING CHARGES - OPERATIONAL (1) 0 (1) 0 (1) 0 (1) 0 I.T. EQUIPMENT LEASING - CONTRACT 395 0 395 0 395 0 395 0 FINANCING CHARGES 394 0 394 0 394 0 394 0 TOTAL EXPENDITURE 315,975 106 321,157 162 321,745 131,565 321,771 (26) 85
Page 86
South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Revised Period 6 Period 6 Period 6 Social Work Resource - Total Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) 25/26 Outturn) INCOME NON RELEVANT GOVERNMENT GRANT (8,696) 0 (8,811) 0 (8,838) (2,854) (8,838) 0 RESOURCE TRANSFER INCOME FROM (25,786) 0 (25,786) 0 (25,786) (6,447) (25,786) 0 CONTRIBUTIONS FROM OTHER BODIES (791) 0 (801) 10 (791) (261) (791) 0 SALES - SALE OF MEALS (14) 0 (29) 15 (14) (22) (30) 16 FEES AND CHARGES - GENERAL (6,546) (106) (6,465) (187) (6,652) (3,799) (6,662) 10 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (443) 0 (443) 0 (443) (58) (443) 0 CHARGES TO HEALTH BOARDS (26,252) 0 (26,252) 0 (26,345) (130) (26,345) 0 FEES AND CHARGES - DEPARTMENTS (218) 0 (218) 0 (218) 0 (218) 0 RENTAL INCOME (45) 0 (45) 0 (45) (10) (45) 0 OTHER INCOME (135) 0 (135) 0 (135) (95) (135) 0 ACCOMMODATION INCOME FROM USERS (400) 0 (400) 0 (400) 0 (400) 0 INCOME (69,326) (106) (69,385) (162) (69,667) (13,676) (69,693) 26 NET EXPENDITURE 246,649 0 251,772 0 252,078 117,889 252,078 0 86