Agenda Document Pack - Financial Resources Scrutiny Forum - 11/12/2025
South Lanarkshire Council · 11 December 2025
Back to Financial Resources Scrutiny Forum — 11 December 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, 03 December 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, 11 December 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 13 November 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 20 November 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 7 - 26 3b Capital Budget Monitoring 2025/2026 - Housing Capital Programme Report dated 20 November 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 27 - 32 4 Revenue Budget Monitoring 2025/2026 Report dated 20 November 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 33 - 38 5 Revenue Budget Monitoring 2025/2026 - Detailed Resource Analysis Report dated 20 November 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 39 - 84 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 13 November 2025 Chair: Councillor Grant Ferguson Councillors Present: Councillor Mathew Buchanan, Councillor Colin Dewar, Councillor Susan Kerr (substitute for Councillor Ross Gowland), Councillor Richard Lockhart, Councillor Julia Marrs (Depute), Councillor Carol Nugent Councillors' Apologies: Councillor Monique Equi, Councillor Ross Gowland, Councillor Gavin Keatt Attending: Finance and Corporate Resources G Booth, Finance Manager (Strategy); E-A McGonigle, Administration Adviser; A Norris, Administration Assistant 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 2 October 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 2025/2026 – General Fund Capital Programme A report dated 27 October 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 5 September 2025. The revised General Services Capital Programme for 2025/2026 totalled £68.986 million, as detailed in Appendix B to the report. The revised programme included adjustments totalling a net decrease of £0.946 million, as detailed in Appendix A to the report, which were agreed by the Executive Committee on 5 November 2025. Included in the proposed adjustments was a new project to upgrade the Headquarters Heating System. Given the condition of the boilers and the significant impact that boiler failure would bring, the works were urgent. The works would include the installation of a new energy-efficient steam central heating system. The cost of the project was £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. 2 3
Page 4
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 £68.986 million. Actual spend to 5 September 2025 was £13.488 million and actual funding received at 5 September 2025 was £14.200 million. The physical progress achieved with the General Fund Capital Programme 2025/2026 at 5 September 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 2 October 2025 (Paragraph 3a) and Minutes of the Executive Committee of 5 November 2025 (Paragraph 4)] 3b Capital Budget Monitoring 2025/2026 – Housing Capital Programme A report dated 27 October 2025 by the Executive Director (Finance and Corporate Resources) was submitted on the position of the Housing Capital Programme 2025/2026 at 5 September 2025. The revised Housing Capital Programme for 2025/2026 totalled £87.670 million. Programmed funding for the year also totalled £87.670 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 £87.670 million. Spend to 5 September 2025 totalled £27.525 million and actual funding received was £27.525 million. The physical progress achieved with the Housing Capital Programme 2025/2026 at 5 September 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 2 October 2025 (Paragraph 3b) and Minutes of the Executive Committee of 5 November 2025 (Paragraph 4)] 4 Revenue Budget Monitoring 2025/2026 A report dated 27 October 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 5 September 2025 and a projection for the year to 31 March 2026. As at 5 September 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:- teacher numbers/reduced class contact time pay award packaging extended producer responsibility loan charges 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 5 September 2025, as detailed in paragraph 4.1 and Appendix 1 of the report, 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, as detailed in Section 5 and Appendix 2, be noted. [Reference: Minutes of 2 October 2025 (Paragraph 4)] 5 Revenue Budget 2025/2026 – Detailed Resource Analysis A report dated 27 October 2025 by the Executive Director (Finance and Corporate Resources) was submitted comparing actual expenditure against budgeted expenditure for the period 1 April to 5 September 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 5 September 2025 details of the most significant variances within Resources and the Housing Revenue Account across subjective headings and across Services as at 5 September 2025 a line by line trend analysis of the total Resources’ expenditure and income across subjective headings as at 5 September 2025 The Forum decided: that the position as at 5 September 2025 be noted. [Reference: Minutes of 2 October 2025 (Paragraph 5)] 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: 11 December 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 3 October 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 3 October 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 £67.712 million as shown in Appendix B. The revised programme includes adjustments to the programme totalling a net decrease of £1.274 million, as detailed in Appendix A, which have been submitted to the Executive Committee on 3 December 2025 for approval. 4.2. First Stop Temporary Accommodation: The 2025/2026 programme has been increased by £1.000 million to reflect the budget for a new First Stop temporary accommodation project, as agreed at the Executive Committee on 5 November 2025. The balance of funding (£0.250 million) is required in 2026/2027. 4.3. The funding available to support the programme also totals £67.712 million and is detailed in Appendix D. 4.4. 2025/2026 Forecast: The programme spend and funding for the General Fund is summarised in Appendix D. As noted in 4.1, the total capital spending programme for the year is £67.712 million. 3a 7
Page 8
4.5. Appendix D also shows a forecast for the financial year of £67.712 million. 4.6. 2025/2026 Actual Position: Actual spend incurred to the 3 October 2025 totals £17.616 million. 4.7. Actual funding received to 3 October 2025 is £23.203 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 no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director (Finance and Corporate Resources) 20 November 2025 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References Executive Committee, 3 December 2025 List of Background Papers Capital Ledger prints to 3 October 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 8
Page 9
APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/26 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2025 TO 3 OCTOBER 2025 Proposed Adjustments Community and Enterprise Resource Transformation Fund Programme Procurement of the Dollan Aqua Centre Pool Lifeguard Technology is ongoing with timescales for this complex technical project meaning spend is likely to take place in 2026/2027. Approval is sought to transfer £0.200 million into the 2026/2027 Capital programme. Timescales for the Accessibility project have now been confirmed following finalisation of the procurement of the front of house system. As a result, £0.526 million of spend is anticipated in 2025/2026, with £0.754 million of spend in 2026/2027. Approval is sought to transfer £0.754 million into the 2026/2027 Capital programme to reflect revised timescales. Nature Restoration Fund Alternative delivery options are being considered for this project as the procurement process for the Woodland Management element of the project did not receive any bids. Approval is sought to transfer £0.200 million into the 2026/2027 Capital programme to reflect revised timescales. Education Resources Kirkstyles ELC Phase 2 An underspend in the capital programme means that work can be undertaken at Kirkstyles ELC to increase the size of the hard standing playground. This will be funded from Developers Contributions. Approval is sought to transfer the funding of £0.073 million into the 2026/2027 Capital programme to reflect the timescales for this work. (£0.200m) (£0.754m) (£0.200m) (£0.073m) 9
Page 10
Carluke High School The programme of works includes improvements to the physical capacity at Carluke High School, including ICT provision, funded from Developer Contributions. Approval is sought to increase the 2025/2026 Capital programme by £0.219 million. Of this, £0.010 million is required in 2025/2026 in line with profiled spend with the remaining £0.209 million required in 2026/2027. Secondary Schools Work on the expansion proposals for the secondary schools is ongoing with Hub South West. Consideration of the design plans submitted has resulted in a lower spend level in 2025/2026. Approval is sought to transfer £1.000 million into the 2026/2027 Capital Programme to reflect spend profiles. Final delivery timescales remain unchanged. Housing and Technical First Stop Temporary Accommodation As detailed in Section 4.3. Minor Adjustments APPENDIX A (cont.) £0.219m (£0.209m) (£1.000m) £1.000m (£0.057m) TOTAL ADJUSTMENTS (£1.274m) 10
Page 11
APPENDIX B SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/26 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2025 TO 3 OCTOBER 2025 £m Total Base Budget (including carry forward from 2024/2025) 68.986 Proposed Adjustments – Period 7 (1.274) Total Revised Budget 67.712 2025/26 Budget Period 7 Proposed Adjustments Revised 2025/26 Budget Resource £m £m £m Community & Enterprise 56.370 (1.211) 55.159 Education 6.070 (1.063) 5.007 Finance & Corporate 0.645 - 0.645 Housing & Technical 5.564 1.000 6.564 Social Work 0.337 - 0.337 TOTAL CAPITAL PROGRAMME 68.986 (1.274) 67.712 11
Page 12
APPENDIX C SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/26 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2025 TO 3 OCTOBER 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 3,124 478 (941) 2,661 2,661 0 407 Enterprise & Sustainable Dev 32,674 7,271 (15,883) 24,062 8,630 (3,404) 29,288 29,288 0 4,172 Roads, Transport & Fleet 14,655 2,820 3,014 20,489 2,072 0 23,211 23,211 0 9,618 Resource Total 49,222 11,069 (12,616) 47,675 11,830 (4,345) 55,160 55,160 0 14,198 Education Growth / Accommodation Pressures 1,603 709 1,373 3,682 566 (1,063) 3,185 3,185 0 1,154 ICT Developments 1,300 46 0 1,346 0 0 1,346 1,346 0 137 Free School Meals 0 473 0 473 0 0 476 476 0 384 Resource Total 2,903 1,228 1,373 5,504 566 (1,063) 5,007 5,007 0 1,675 Finance & Corporate IT Services 300 245 0 545 150 (50) 645 645 0 125 Resource Total 300 245 0 545 150 (50) 645 645 0 125 Housing & Technical Office Accom 6,000 1,930 180 8,110 (4,108) 0 3,852 3,852 0 922 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 1,694 0 2,712 2,712 0 359 Resource Total 7,645 2,607 (124) 10,128 (3,564) 0 6,564 6,564 0 1,281 Social Work SWIS Plus 146 31 160 337 0 0 337 337 0 337 Resource Total 146 31 160 337 0 0 337 337 0 337 Overall Total 60,216 15,180 (11,207) 64,189 8,982 (5,458) 67,712 67,712 0 17,616 12
Page 13
APPENDIX D SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/26 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2025 TO 3 OCTOBER 2025 2025/26 Original Estimate inc C/F 2025/26 Revised Budget 2025/26 Forecast Spend 2025/26 Forecast Variance 2025/26 Actual to 03/10/25 Expenditure £m £m £m £m £m General Fund Programme 64.188 67.712 67.712 - 17.616 Income 2025/26 Budget 2025/26 Revised Budget 2025/26 Actual To 03/10/25 £m £m £m Prudential Borrowing 17.192 19.037 0.000 Developers Contributions 1.965 4.679 0.000 Partners 0.450 2.872 1.166 Scottish Government: - Capital Grant 27.467 28.145 14.381 - 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 6.135 Capital Receipts 0.700 0.700 0.513 Specific Reserves 0.038 1.678 0.000 Revenue Contribution 6.610 1.310 0.000 TOTAL FUNDING 64.188 67.712 23.203 13
Page 14
Appendix E (Page 1) GENERAL FUND CAPITAL PROGRAMME 2025/2026 BUILD EXECUTIVE SUMMARY PERIOD ENDED 3 OCTOBER 2025 (PERIOD 7) 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 40 - - - - - - - Projects on Programme - 124 172 170 166 159 156 - - - - - - - Projects Behind Programme - 1 0 1 3 1 1 - - - - - - - Projects Altered Brief/ Programme - 1 3 3 2 5 4 - - - - - - - Projects Held - 12 10 10 7 8 8 - - - - - - - - 143 193 195 202 208 209 0 0 0 0 0 0 0 Project Status Design Feasibility - 79 126 126 112 113 111 - - - - - - - Sketch Design - 3 2 1 1 1 1 - - - - - - - Detailed Design - 1 1 2 2 3 2 - - - - - - - Production Information - 4 5 5 8 8 8 - - - - - - - Tendering - 36 36 37 35 32 31 - - - - - - - On Site - 15 15 13 20 16 16 - - - - - - - Complete - 5 8 11 24 35 40 - - - - - - - - 143 193 195 202 208 209 0 0 0 0 0 0 0 14
Page 15
Appendix E (Page 2) General Services Capital Programme 2025/2026 Build Variance Explanations Project Name Status Variance Explanation Brandon Gate – Passenger Lift Replacement Behind Programme This project is behind programme due to a delay in control panels arriving. 15
Page 16
Appendix F (Page 1) GENERAL FUND CAPITAL PROGRAMME 2025/2026 NON-BUILD EXECUTIVE SUMMARY PERIOD ENDED 3 OCTOBER 2025 (PERIOD 7) 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 31 Approved from 25/26 Programme - - - 12 15 16 16 Total Projects Currently Reported - - - 40 46 47 47 Number of Projects Projects Completed - - - 3 3 5 8 Projects Ahead of Programme - - - 0 0 0 0 Projects on Programme - - - 37 43 42 39 Projects Behind Programme - - - 0 0 0 0 Projects, Altered Brief/Programme - - - 0 0 0 0 Projects On Hold - - - 0 0 0 0 - - - 40 46 47 47 16
Page 17
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 Complete Chatelherault Allotments Complete 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 Complete 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 17
Page 18
Appendix G (Page 1) GENERAL SERVICES CAPITAL PROGRAMME 2025/2026 ROADS EXECUTIVE SUMMARY PERIOD ENDED 3 OCTOBER 2025 (PERIOD 7) 1 2 3 4 5 6 7 8 9 10 11 12 13 Number of Projects Total Projects Currently Reported - - - 158 165 184 186 Programme Status Projects Complete - - - 36 69 80 87 Projects on Programme - - - 122 87 95 90 Projects Behind Programme - - - 0 0 0 0 Projects, Altered Brief / Programme - - - 0 0 0 0 Projects Still to Commence - - - 0 9 9 9 - - - 158 165 184 186 Project Status Briefing - - - 19 19 16 15 Production Information - - - 86 59 69 67 Billing - - - 0 0 0 0 Tendering - - - 0 1 2 2 On Site - - - 17 17 17 15 Complete - - - 36 69 80 87 - - - 158 165 184 186 18
Page 19
Appendix G (Page 2) General Services Capital Programme 2025/2026 Roads Variance Explanations Project Name Status Variance Explanation - - - 19
Page 20
SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 7 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 20
Page 21
SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 7 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 21
Page 22
SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 7 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 22
Page 23
SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 7 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 23
Page 24
SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 7 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 24
Page 25
SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 7 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 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 Variouw 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 25
Page 26
SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 7 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 CYCLING SCOTLAND Cycle shelter installations @ 7 Primary Schools 1 1 Cycle shelter upgrades 1 1 15 67 0 2 15 87 87 90 0 0 9 26
Page 27
Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 11 December 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 3 October 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 3 October 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 £87.740 million as approved by the Executive Committee on 3 December 2025. 4.2. Programmed funding for the year also totals £87.740 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 £87.740 million. 4.4. The profile of spend on the New Build programme reflects Scottish Government approval timescales, where some projects have now commenced later in the year. Any reduction in spend as a result of this will be offset by an opportunity to accelerate the Housing Investment Programme (HIP) spend on External Fabrics and Energy Efficiency projects from 2026/2027. 4.5. Any funding (borrowing) not used in 2025/2026 in relation to the new build programme will be carried forward into 2026/2027 to allow completion of the projects. 3b 27
Page 28
4.6. 2025/2026 Actual Position: Spend to 3 October 2025 on the Housing Capital Programme amounts to £33.147 million. 4.7. As at 3 October 2025, £33.147 million of funding had been received. 5. Employee Implications 5.1. There are no employee implications as a result of this report. 6. Financial Implications 6.1. The financial implications are detailed in section 4 of this report. 7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 8. Other Implications 8.1. The main risk associated with the Council’s Capital Programme is an overspend. The risk has been assessed as low given the detailed project management plans prepared and monitored for each project. The risk of overspend is managed through four weekly Investment management meetings. 9. Integrated Impact Assessment and Consultation Requirements 9.1. This report does not introduce a new policy, function or strategy or recommend a change to existing policy, function or strategy and therefore no impact assessment is required. 9.2. There was also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director (Finance and Corporate Resources) 20 November 2025 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References Executive Committee, 3 December 2025 List of Background Papers Capital Ledger prints to 3 October 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 3 OCTOBER 2025 2025/26 Annual Budget 2025/26 Forecast Spend 2025/26 Forecast Variance 2025/26 Actual to 03/10/25 £m £m £m £m Expenditure 2025/26 Budget 87.740 87.740 - 33.147 2025/26 Annual Budget 2025/26 Actual to 03/10/25 £m £m Income Capital Funded from Current Revenue 35.633 17.012 Prudential Borrowing 21.061 9.667 Scottish Government Specific Grant: - New Build 24.726 5.282 - Open Market Purchase Scheme 6.000 1.068 - Mortgage to Rent 0.120 0.000 Climate Emergency Fund 0.200 0.000 Other Income 0.000 0.118 87.740 33.147 29
Page 30
Appendix B (Page 1) HOUSING CAPITAL PROGRAMME 2025/2026 EXECUTIVE SUMMARY PERIOD ENDED 3 OCTOBER 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 29 - - - - - - - Projects on Programme - 100 104 106 110 98 92 - - - - - - - Projects Behind Programme - 5 2 0 0 1 1 - - - - - - - Projects Altered Brief/Programme - 1 3 6 0 5 6 - - - - - - - Projects Held - 16 17 17 16 20 20 - - - - - - - - 131 139 144 145 148 148 0 0 0 0 0 0 0 Project Status Design Feasibility - 34 40 43 40 37 36 - - - - - - - Sketch Design - 6 5 2 1 1 1 - - - - - - - Detailed Design - 2 2 1 2 2 2 - - - - - - - Production Information - 18 17 21 21 20 19 - - - - - - - Tendering - 20 23 23 23 27 27 - - - - - - - On Site - 42 39 39 39 37 34 - - - - - - - Complete - 9 13 15 19 24 29 - - - - - - - - 131 139 144 145 148 148 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 Various Lock Ups – Refurbishment Works Behind Programme This project is delayed due to access 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 32.898 39.037 45.176 51.315 57.455 63.594 69.733 85.948 Revised Budget 25/26 0 2.462 7.801 14.379 19.032 27.525 33.147 39.414 45.681 51.948 58.216 64.483 70.75 87.74 Actual 25/26 0 2.462 7.801 14.379 19.032 27.525 33.147 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: 11 December 2025 Report by: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget Monitoring for Period 7 - 1 April 2025 to 3 October 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 3 October 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 3 October 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 3 October 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 3 October 2025. 4. General Services 2025/2026 Projected Outturn as at 3 October 2025 4.1. As at 3 October 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 key budget areas. 4.3. Pay Award: As of 11 November 2025, the Teachers’ Panel of the Scottish Negotiating Committee for Teachers (SNCT) has accepted the latest pay offer of 4% from August 2025, rising to 4.25% from April 2026, and 3.25% from August 2026 to July 2027. This also includes the ability to re-open discussions on the year 2 offer at a later date. 4 33
Page 34
4.4. Packaging Extended Producer Responsibility (pEPR): As previously reported, the receipt of DEFRA funding in 2025/2026 for new waste regulations released £7 million of core Council budget (Executive Committee, 27 August 2025). 4.5. The November Executive Committee agreed that £2.5 million of these core monies will be retained within Community and Enterprise Resources and utilised towards one- off investment in waste and recycling services. In relation to the purchase of vehicles, £1.5 million will be spent in 2026/2027 and beyond to reflect lead-in times for the build and purchase of vehicles as well as ongoing revenue costs. 4.6. The remaining £1.0 million will be spent on additional staff and equipment to prevent fly-tipping and the purchase of a variety of bins. It is anticipated that £0.3 million will be spent by the end of 2025/2026 with the balance of £0.7 million spent in 2026/2027. This reflects staffing requirements, and the procurement lead-in times for the purchase of bins. As a result, £2.2 million has been transferred to earmarked reserves for use in future years, as is shown in Appendix 1. 4.7. The Executive Committee also agreed that the remaining £4.5 million will be used to support the Council’s Budget Gap. This will be transferred to earmarked reserves for use in future years and is shown in Appendix 1. 5. Housing Revenue Account Position 5.1. As at 3 October 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. 34
Page 35
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) 20 November 2025 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Financial Ledger and budget monitoring results to 3 October 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 35
Page 36
Note: While the Year to Date Actual at period presents a net surplus position (£70.042m), this is timing only. The forecast outturn shows a breakeven position (sections 4.1). 36
Page 37
37
Page 38
38
Page 39
Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 11 December 2025 Report by: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget Monitoring 2025/2026 - Detailed Resource Analysis 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] update members of the Financial Resources Scrutiny Forum on the Council’s revenue budget for 2025/2026 [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s):- [recs] (1) that the 2025/2026 detailed financial analysis for each of the individual Resources and the Housing Revenue Account, be noted. [1recs] 3. Background 3.1. The individual reports attached provide detailed information on each of the Resource Revenue Budgets for the period to 3 October 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) 20 November 2025 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Revenue Ledger prints to 3 October 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 31 October 2025 (No.7) 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 78.973 78.906 0.067 0.08% 34.683 Leisure and Culture 20.090 20.090 0.000 0.00% 8.976 Planning and Regulatory Services 5.223 4.895 0.328 6.28% 2.064 Environmental and Sustainable Devlopment 6.556 6.448 0.108 1.65% 2.256 Roads, Transportation and Fleet 19.693 20.196 (0.503) (2.55%) 6.057 Total Community and Enterprise Resources 130.535 130.535 (0.000) (0.00%) 54.036 5 41
Page 42
Community and Enterprise Resources Variance Analysis 2025/26 (Period 7) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 2,632k under APT&C Basic/ Superannuation/ National Insurance/Enhanced Leave - 3,970k under Facilities, Waste and Grounds Services - 2,934k under The variances are mainly due to vacant posts with recruitment currently being progressed. Planning and Regulatory Services - 254k under Enterprise and Sustainable Development - 148k under Roads, Transportation and Fleet Services - 634k under Overtime - (1,213k) over Facilities, Waste and Grounds Services - (1,186k) 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 (414k) over Rates - (85k) over Rent - (21k) over Facilities, Waste and Grounds Services - (85k) 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 - (40k) over Roads, Transportation and Fleet Services - (30k) 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 - 11k 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 - (155k) over Facilities, Waste and Grounds Services - (154k) 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 (580k) 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. Computer Equipment Maintenance - (24k) over Facilities, Waste and Grounds Services - (24k) over The overspend relates to the annual payment for the school cashless system. IT Equipment Maintenance Contract - (16k) - over Roads, Transportation and Fleet Services - (16k) over The overspend relates to costs associated with the upgrade of Tranman within Fleet Services. Equipment, Apparatus & Tools - (222k) over Facilities, Waste and Grounds Services - (221k) over The projected overspend relates to costs for catering and cleaning equipment within Facilities Management and general equipment under Waste. 44
Page 45
Subjective Head Variance Subjective line Service / amount Explanation Supplies & Services cont. Materials - (114k) over Facilities, Waste and Grounds Services - (106k) over The overspend within Waste and Streets relates to general materials costs in order to provide the services. Publications - (25k) over Roads, Transportation and Fleet Services - (25k) over The forecast overspend relates to costs in excess of budget for industry regulations online publications within Roads. Protective Clothing & Uniforms - (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 (676k) over Fleet Services - Drivers - (45k) 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 - (16k) over Planning and Regulatory Services - (16k) over This projected overspend is due to a greater demand than the budget set for the hire of Pool Cars within Planning. 45
Page 46
Subjective Head Variance Subjective line Service / amount Explanation Transport & Plant cont. Fleet Services Repairs - Outside Repairs - (45k) over Roads, Transportation and Fleet - (45k) over The projected overspend is mainly due to higher than anticipated expenditure on outside repairs within Fleet Services. Fleet Services Repairs - Materials - (120k) over Roads, Transportation and Fleet - (120k) over The projected overspend is due to higher than budgeted costs for materials and spares within Fleet Services. Fleet Services Repairs - Tyres - (100k) over Roads, Transportation and Fleet - (100k) over The projected overspend 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. Vehicle Leasing - 99k 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 - (175k) over Facilities, Waste and Grounds Services - (175k) over This projected overspend is due to higher than budgeted charges for external hires within Grounds and Waste. 46
Page 47
Subjective Head Variance Subjective line Service / amount Explanation Admin Costs (151k) over Printing & Stationery - (31k) over Facilities, Waste and Grounds Services - (31k) over The overspend is within Facilities and relates to menu development costs. Membership Fees - (23k) 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. 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 - (16k) 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. 47
Page 48
Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (220k) over Payment to Private Contractors - (220k) over Planning and Regulatory Services - (30k) over Roads, Transportation and Fleet - (40k) over Facilities, Waste and Grounds Services - (150k) over The projected overspend relates to the increased contract rates for the kennelling of stray dogs and house clearances 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. The overspend is within Streets and relates to running costs for the crematorium. 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. 48
Page 49
Subjective Head Variance Subjective line Service / amount Explanation Income (550k) 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 - (461k) under recovered Facilities, Waste and Grounds Services - (167k) under recovered Planning and Regulatory Services - 175k over recovered Roads, Transportation and Fleet - (469k) 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. Fees and Charges - Dept of the Authority - 27k over recovered Facilities, Waste and Grounds Services - 27k over recovered The projected over recovery is due to an increase in additional service requests to Waste services from Housing and Technical Resources for additional bin uplifts. 49
Page 50
Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Fleet Services - 13k - over recovered Roads, Transportation and Fleet - 13k over recovered The projected over recovery relates to income received for fuel. This is partially offset by fleet leasing management fee income being less than budget, which is in the main due to a reduction in vehicles over several years. * The underlined variances represent new variances since the last report. 50
Page 51
South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Period 6 Period 6 Revised Period 7 Period 7 Period 7 Community & Enterprise Resources Summary Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) Outturn) 25/26 Outturn) EMPLOYEE COSTS TEACHERS BASIC 0 0 0 0 1 (1) 0 0 0 0 APT & C BASIC 81,531 2,323 87,061 2,481 86,609 2,836 87,386 38,555 83,976 3,410 APT & C OVERTIME 1,677 (408) 1,978 (648) 2,319 (980) 1,340 1,097 2,553 (1,213) APT & C SUPERANNUATION 5,345 141 5,812 82 5,583 347 5,769 2,403 5,483 286 APT & C NIC 7,186 (225) 10,095 80 9,933 220 9,972 4,690 9,698 274 MANUAL SESSIONAL STAFF BASIC 1,204 0 0 0 0 0 2,054 1,600 2,054 0 MANUAL SESSIONAL STAFF OVERTIME 29 (29) 0 0 0 0 0 56 0 0 MANUAL SESSIONAL STAFF SUPERANNUATION 104 0 0 0 0 0 161 77 161 0 MANUAL SESSIONAL STAFF NIC 80 0 0 0 0 0 181 184 181 0 TRAVEL AND SUBSISTENCE 104 0 103 1 104 0 104 30 104 0 OTHER EMPLOYEE COSTS 227 0 227 0 187 0 187 24 207 (20) PENSION INCREASES 1,219 (105) 1,219 (105) 1,219 (105) 1,114 489 1,219 (105) STRAIN ON THE FUND 0 0 0 0 0 0 0 2 0 0 COST LABOUR ALLOCATION (64) 0 (64) 0 (64) 0 (64) (65) (64) 0 EMPLOYEE COSTS 98,642 1,697 106,431 1,891 105,891 2,317 108,204 49,142 105,572 2,632 PROPERTY COSTS RATES 1,148 (101) 1,147 (101) 1,147 (102) 1,116 0 1,201 (85) SCOTTISH WATER - UNMETERED CHARGES 25 0 26 0 8 0 8 0 8 0 SCOTTISH WATER - METERED CHARGES 156 0 154 0 176 (2) 174 94 174 0 RENT 222 (21) 221 (20) 222 (21) 201 36 222 (21) SERVICE CHARGE 42 0 42 0 42 0 42 22 42 0 FACTORING CHARGES 26 (10) 26 (10) 26 (10) 16 18 26 (10) PROPERTY INSURANCE 288 0 288 0 288 0 288 1 288 0 SECURITY COSTS 44 0 44 0 55 (3) 52 (25) 55 (3) GROUND MAINTENANCE 8 0 8 0 8 0 8 4 8 0 GROUNDS MAINTENANCE ADDITIONAL WORKS 0 0 0 0 9 (9) 0 10 10 (10) REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 61 (25) 60 (25) 61 (25) 36 45 76 (40) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 17 13 17 13 253 13 266 253 255 11 ADAPTIONS - INTERNAL CONTRACTOR 0 0 0 0 0 0 0 1 0 0 ELECTRICITY - CONTRACT 4,775 0 4,733 0 4,737 0 4,737 1,104 4,737 0 ELECTRICITY - NON CONTRACT 0 0 0 0 0 0 0 3 0 0 GAS 1,182 0 1,178 0 1,182 (1) 1,182 622 1,182 0 HEATING OIL 14 0 14 0 14 0 14 (1) 14 0 SOLID FUEL 0 0 0 0 0 0 0 0 0 0 FIXTURE & FITTINGS 0 0 0 0 0 0 0 4 0 0 CLEANING CONTRACT 20 0 20 0 20 0 20 15 20 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 714 (130) 733 (149) 735 (150) 584 352 739 (155) HEALTH & HYGIENE MATERIALS 43 0 43 0 43 0 43 45 43 0 PEST CONTROL 0 0 0 0 0 0 0 14 0 0 REFUSE UPLIFT 405 0 405 0 505 (100) 405 187 505 (100) REMOVAL & STORAGE COSTS 0 0 0 0 0 0 0 1 0 0 OTHER PROPERTY COSTS 30 0 30 0 30 0 29 17 30 (1) OFFICE ACCOMODATION FACILITIES 4 0 4 0 4 0 4 4 4 0 PROPERTY COSTS 9,224 (274) 9,193 (292) 9,565 (410) 9,225 2,826 9,639 (414) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 675 (70) 686 (81) 688 (83) 605 419 688 (83) COMPUTER EQUIPMENT RENTAL 6 0 6 0 6 0 6 0 6 0 COMPUTER EQUIPMENT MAINTENANCE 46 (1) 46 0 46 (1) 46 24 70 (24) I.T. EQUIPMENT MAINT-CONTRACT 218 (1) 217 (1) 234 (17) 218 43 234 (16) I.T. ELECTRONIC MESSAGING 3 0 3 0 3 0 3 0 3 0 EQUIPMENT, APPARATUS AND TOOLS 1,194 (40) 1,294 (140) 1,295 (140) 1,156 489 1,378 (222) SMALL TOOLS 107 0 107 0 107 0 107 2 107 0 FURNITURE - OFFICE 1 0 1 0 8 0 8 4 8 0 FURNISHINGS (INCL. CROCKERY & LINEN) 110 0 110 0 110 0 110 6 110 0 MATERIALS 7,009 (35) 7,142 (65) 7,181 (96) 7,420 3,378 7,534 (114) MATERIALS, APPARATUS AND EQUIPMENT 10 0 10 0 12 0 12 0 12 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 27 (25) 27 (25) 27 (25) 2 0 27 (25) PROVISIONS 0 0 0 0 0 0 0 1 0 0 FOOD PURCHASES 5,445 0 5,446 0 5,448 (1) 5,574 1,654 5,574 0 BEVERAGES 0 0 0 0 4 (4) 0 8 5 (5) SCHOOL MILK 50 0 50 0 50 0 50 0 50 0 RECHARGES OF DIRECT FOOD COSTS 68 0 68 0 68 0 68 (5) 68 0 OPENING STOCK 0 0 0 0 0 0 0 1,338 0 0 CLOSING STOCK 0 0 0 0 0 0 0 (1,366) 0 0 PROTECTIVE CLOTHING & UNIFORMS 315 (80) 320 (85) 323 (85) 238 149 323 (85) LAUNDRY COSTS 10 0 10 0 10 0 10 7 10 0 OTHER SUPPLIES AND SERVICES 868 0 868 0 888 (1) 887 101 889 (2) MAJOR SUPPLY OF ELECTRICAL POWER 2,498 0 2,368 0 2,368 0 2,368 854 2,368 0 OUTSOURCED MAIL 0 0 0 0 4 (3) 1 4 5 (4) DELIVERY CHARGE 1 0 1 0 1 0 1 0 1 0 BULK BUYING DISCOUNT 0 0 0 0 0 0 0 (1) 0 0 SUPPLIES AND SERVICES 18,661 (252) 18,780 (397) 18,881 (456) 18,890 7,109 19,470 (580) 51
Page 52
South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Period 6 Period 6 Revised Period 7 Period 7 Period 7 Community & Enterprise Resources Summary Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) Outturn) 25/26 Outturn) TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 0 0 0 0 0 0 3 0 0 PURCHASE OF PLANT 63 0 63 0 63 0 63 4 63 0 FLEET SERVICES - DRIVERS 104 (43) 106 (43) 107 (44) 63 107 108 (45) FLEET SERVICES - FUEL 2,999 (1) 2,999 0 3,099 (100) 2,999 1,811 3,099 (100) FLEET SERVICES - VEHICLE HIRE 1,229 0 1,229 0 1,229 0 1,229 571 1,229 0 POOL CAR CHARGES - RENTAL 65 1 75 (10) 81 (12) 69 58 85 (16) POOL CAR CHARGES - FUEL 21 0 21 0 21 0 22 0 22 0 POOL CAR CHARGES - ADDITIONAL COSTS 7 0 7 0 6 0 6 5 6 0 OTHER TRANSPORT COSTS 78 0 78 0 78 0 78 19 78 0 TRANSPORT INSURANCE 93 (1) 93 0 92 0 93 0 93 0 LICENCES 491 0 491 0 491 0 491 236 491 0 FLEET SERVICES - REPAIRS 2,616 1 2,617 0 2,717 (100) 2,645 1,650 2,910 (265) PLANT SERVICES 19 0 19 0 19 0 19 10 19 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 4,476 (101) 4,396 (70) 4,442 (160) 4,282 2,469 4,442 (160) FLEET SERVICE CHARGES - PLANT MAINTENANCE 269 0 269 0 269 0 269 162 269 0 FLEET SERVICE CHARGES - ASSET MODIFICATION 68 0 68 0 68 0 68 7 68 0 FLEET SERVICE CHARGES - LEASING 5,051 (1) 4,784 (1) 4,629 101 4,728 1,899 4,629 99 FLEET SERVICE CHARGES - HIRED VEHICLES 1,119 0 1,119 (30) 1,269 (60) 1,209 434 1,384 (175) FLEET SERVICE CHARGES - CONTRACT HIRE 16 0 176 0 189 0 189 167 189 0 FLEET SERVICE CHARGES - ROAD FUND LICENCE 226 0 237 0 235 0 235 112 235 0 FLEET SERVICE CHARGES - FUEL 3,185 0 3,045 0 3,017 (2) 3,016 1,321 3,016 0 FLEET SERVICE CHARGES - DRIVERS 65 (8) 66 (8) 73 (15) 58 71 72 (14) HIRE OF EXTERNAL VEHICLES 68 0 68 0 68 0 68 0 68 0 HIRE OF EXTERNAL PLANT 328 0 328 0 328 0 328 177 328 0 HIRE OF SKIPS 17 0 17 0 17 0 17 13 17 0 PUPIL TRANSPORT - SPECIAL EDUCATION 298 0 297 0 298 0 298 0 298 0 TRANSPORT AND PLANT 22,971 (153) 22,668 (162) 22,905 (392) 22,542 11,306 23,218 (676) ADMINISTRATION PRINTING AND STATIONERY 235 (31) 235 (31) 234 (32) 211 73 242 (31) TELEPHONES 107 (1) 107 (1) 103 (1) 102 15 102 0 MOBILE PHONES 71 0 71 0 67 0 67 0 67 0 ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 0 8 0 8 0 8 0 8 0 ADVERTISING - OTHER 80 (5) 75 0 75 0 81 53 81 0 POSTAGES/COURIERS 32 0 32 0 31 1 32 28 34 (2) MEMBERSHIP FEES/SUBSCRIPTIONS 58 (10) 58 (9) 75 (24) 52 37 75 (23) INSURANCE 260 0 260 0 260 0 260 0 260 0 MEDICAL COSTS 44 (39) 64 (59) 75 (69) 7 25 76 (69) LEGAL EXPENSES 6 0 6 0 6 0 6 (7) 6 0 HOSPITALITY / CIVIC RECOGNITION 3 0 3 0 3 0 3 0 3 0 INTERNET AGENCY FEES 33 (10) 33 (10) 33 (10) 23 17 33 (10) SECURITY UPLIFT FEES 26 0 26 0 17 0 17 7 17 0 OTHER ADMIN COSTS 4 0 4 0 4 0 4 1 4 0 MEMBERS ALLOWANCES 5 (5) 5 (5) 0 0 0 0 0 0 TRAINING 6 0 21 (15) 26 (15) 11 11 27 (16) ADMINISTRATION 978 (101) 1,008 (130) 1,017 (150) 884 260 1,035 (151) PAYMENT TO OTHER BODIES SPTE: ANNUAL BUS SUBSIDY 2,041 0 2,041 0 2,041 0 2,041 1,022 2,041 0 SPTE: BUS OTHER 258 0 258 0 258 0 258 129 258 0 SPTE: FERRIES 29 0 29 0 29 0 29 14 29 0 SPTE: UNDERGROUND 1,318 0 1,318 0 1,318 0 1,318 659 1,318 0 SPTE: OTHER 1,727 0 1,727 0 1,727 0 1,727 863 1,727 0 SPTE: MAINTENANCE OF BUS SHELTERS AND STOPS 131 0 131 0 131 0 131 66 131 0 OTHER LOCAL AUTHORITIES 75 0 73 0 73 0 73 48 73 0 GRANTS TO VOLUNTARY ORGANISATIONS 22 0 22 0 22 0 22 0 22 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 39 0 39 0 39 0 39 0 39 0 PAYMENTS TO OTHER BODIES 8,813 (1) 9,308 (1) 10,023 (21) 10,732 3,437 10,753 (21) EXTERNAL AUDIT FEES 3 0 3 0 3 0 3 2 3 0 PARENT COUNCILS 0 0 0 0 0 0 0 1 0 0 ACTIVITIES PROGRAMME 634 0 634 0 439 0 439 138 439 0 PAYMENT TO OTHER BODIES 15,090 (1) 15,583 (1) 16,103 (21) 16,812 6,379 16,833 (21) PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 147 0 147 0 154 0 284 4 284 0 PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 0 302 0 302 0 302 125 302 0 PAYMENT TO PRIVATE CONTRACTOR 38,514 (15) 38,851 (50) 38,851 (50) 39,212 17,892 39,432 (220) PAYMENT TO INTERNAL CONSULTANT 0 0 30 0 30 0 121 0 121 0 PAYMENT TO CONTRACTORS 38,963 (15) 39,330 (50) 39,337 (50) 39,919 18,021 40,139 (220) TRANSFER PAYMENTS CONCESSIONARY FARES 617 0 617 0 617 0 617 308 617 0 TRANSFER PAYMENTS 617 0 617 0 617 0 617 308 617 0 FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 212 (20) 212 (20) 211 (20) 191 0 211 (20) FINANCING CHARGES 212 (20) 212 (20) 211 (20) 191 0 211 (20) TOTAL EXPENDITURE 205,358 881 213,822 839 214,527 818 217,284 95,351 216,734 550 INCOME MILK SUBSIDIES FROM THE E.U. (37) 0 (37) 0 (37) 0 (37) 0 (37) 0 CONTRIBUTIONS FROM OTHER BODIES (12,861) 0 (20,310) 0 (20,890) 0 (21,356) (4,982) (21,356) 0 SALES - GENERAL (4,678) 0 (4,678) 0 (4,538) (140) (5,478) (2,740) (5,338) (140) ELECTIONS - ACCOMMODATION USE 0 0 0 0 (11) 11 0 (11) (11) 11 SALES - DEPARTMENTS OF THE AUTHORITY (136) 0 (136) 0 (136) 0 (136) (96) (136) 0 FEES AND CHARGES - GENERAL (11,424) (684) (11,380) (726) (11,426) (681) (12,107) (7,495) (11,646) (461) FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (7,108) 21 (7,067) 19 (7,066) 19 (7,047) (6,450) (7,074) 27 RENTAL INCOME (48) 0 (48) 0 (48) 0 (48) (17) (48) 0 FLEET SERVICES (12,558) (218) (12,508) (132) (12,608) (32) (12,667) (6,419) (12,680) 13 OTHER INCOME (3,121) 0 (3,162) 0 (2,976) 5 (2,821) (858) (2,821) 0 RECOVERY FROM CAPITAL (1,333) 0 (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) 0 (23,719) (12,009) (23,719) 0 TOTAL INCOME (77,023) (881) (84,378) (839) (84,788) (818) (86,749) (41,315) (86,199) (550) NET EXPENDITURE 128,335 0 129,444 0 129,739 0 130,535 54,036 130,535 0 52
Page 53
Appendix B South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 31 October 2025 (No.7) Education Resources Committee Revised Annual Projected Projected Outturn % Note Year to Date Budget Outturn Variance Actual Service Departments :- £m £m £m £m Education 494.982 494.982 0.000 0.00% 232.570 Total Education Resources 494.982 494.982 0.000 0.00% 232.570 5 53
Page 54
Education Resources Variance Analysis 2025/26 (Period 7) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 359k under Teachers Basic / Superannuation / National Insurance - (2,420k) over APT&C Basic / Superannuation / National Insurance – 2,929k under Premature Retirals - (150k) over Schools - (2,420k) over Early Years – 2,929k 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 and Support Services 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 (174k) over Cleaning & Janitorial Supplies - (145k) over Schools - (145k) 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 and price increase. 54
Page 55
Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (2,810k) over Pupil Transport - ASN - (2,531k) over Pupil Transport - Strathclyde Passenger Transport - (279k) over Schools - (2,531k) 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. * The underlined variances represent new variances since the last report. 56
Page 57
South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Period 6 Period 6 Revised Period 7 Period 7 Period 7 Education Resource - Total Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) Outturn) 25/26 Outturn) EMPLOYEE COSTS TEACHERS BASIC 188,755 0 187,151 0 188,198 0 188,512 92,797 188,512 0 TEACHERS SUPERANNUATION 49,230 0 48,699 0 48,964 0 49,027 23,721 49,027 0 TEACHERS NI 19,858 0 24,659 0 24,767 0 24,794 12,482 24,794 0 FIXED TERM CONTRACT - TEACHER - APT&C BASIC 1,828 (700) 3,028 (1,620) 3,321 (1,920) 1,409 892 3,829 (2,420) FIXED TERM CONTRACT - TEACHER SUPERANNUATION 0 0 0 0 0 0 0 119 0 0 SUPPLY TEACHERS - APT&C BASIC 0 0 0 0 0 0 0 456 0 0 SUPPLY TEACHERS - APT&C SUPERANNUATION 0 0 0 0 0 0 0 301 0 0 SUPPLY TEACHERS - APT&C NIC 0 0 0 0 0 0 0 58 0 0 APT&C BASIC 72,182 1,496 75,538 1,498 75,526 2,098 77,702 35,057 75,167 2,535 APT&C OVERTIME 3 0 5 0 6 0 6 211 6 0 APT&C SUPERANNUATION 5,099 64 5,359 64 5,352 109 5,470 2,261 5,333 137 APT&C NIC 5,116 121 7,820 121 7,791 200 8,002 4,118 7,745 257 TRAVEL AND SUBSISTANCE 211 0 208 0 208 0 207 73 207 0 PENSION INCREASES 434 0 434 0 434 0 434 184 434 0 PREMATURE RETIRALS 5,041 0 5,041 0 5,191 (150) 5,041 2,161 5,191 (150) STRAIN ON THE FUND 0 0 0 0 0 0 0 5 0 0 CONSULTANTS 0 0 0 0 0 0 0 6 0 0 EMPLOYEE COSTS 347,757 981 357,942 63 359,758 337 360,604 174,902 360,245 359 PROPERTY COSTS RATES 19,192 0 19,192 0 19,192 0 19,398 0 19,398 0 SCOTTISH WATER - METERED (DRAINAGE) CHARGES 1,385 0 1,385 0 1,385 0 1,385 546 1,385 0 SCOTTISH WATER - METERED CHARGES 784 0 784 0 784 0 784 327 784 0 RENT 308 0 308 0 337 (29) 308 95 337 (29) SERVICE CHARGE 58 0 58 0 58 0 58 50 58 0 PROPERTY INSURANCE 484 0 484 0 484 0 484 4 484 0 SECURITY COSTS 68 0 68 0 68 0 68 36 68 0GROUNDS MAINTENANCE ADDITIONAL AKORKS 0 0 0 0 0 0 0 0 0 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 63 0 55 0 60 0 60 9 60 0 LIFE CYCLE MAINTENANCE 0 0 0 0 0 0 2 2 2 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 11 0 16 0 29 0 29 29 29 0 ADAPTIONS - INTERNAL CONTRACTORS 93 0 55 0 78 0 121 66 121 0 ELECTRICITY - CONTRACT 8,693 0 8,693 0 7,693 0 7,253 2,312 7,253 0 ELECTRICITY - NON CONTRACT 0 0 0 0 0 0 0 7 0 0 GAS 4,074 0 4,074 0 4,074 0 4,074 858 4,074 0 HEATING OIL 164 0 164 0 164 0 164 31 164 0 SOLID FUEL 171 0 171 0 171 0 171 80 171 0 FIXTURE & FITTINGS 0 0 0 0 0 0 1 1 1 0 JANITOR SERVICE 128 0 128 0 128 0 158 62 158 0 CLEANING CONTRACT 659 0 659 0 659 0 659 173 659 0 CLEANING OUTWITH CONTRACT 8 0 8 0 8 0 8 0 8 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 536 (195) 547 (195) 549 (195) 433 159 578 (145) HEALTH & HYGIENE MATERIALS 75 0 76 0 76 0 76 5 76 0 AKINDOAK CLEANING 4 0 3 0 3 0 3 0 3 0 REFUSE UPLIFT 17 0 17 0 17 0 17 11 17 0 REMOVAL & STORAGE COSTS 0 0 0 0 0 0 1 1 1 0 OTHER PROPERTY COSTS 384 0 384 0 384 0 413 1 413 0 ACCOMMODATION RECHARGE TO USERS 882 0 882 0 882 0 882 882 882 0 PROPERTY COSTS 38,241 (195) 38,211 (195) 37,283 (224) 37,010 5,747 37,184 (174) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 108 0 127 0 148 0 140 140 140 0 COMPUTER EQUIPMENT RENTAL 1 0 1 0 1 0 1 0 1 0 I.T. EQUIPMENT MAINT-CONTRACT 2,799 0 2,805 0 2,808 0 2,809 2,021 2,809 0 I.T. ELECTRONIC MESSAGING 0 0 0 0 3 0 8 8 8 0 EQUIPMENT, APPARATUS AND TOOLS 39 0 37 0 35 0 35 12 35 0 SMALL TOOLS 0 0 1 0 1 0 2 2 2 0 AIDS FOR CLIENTS 189 (72) 189 (72) 189 (72) 117 48 189 (72) ADAPTATIONS FOR CLIENTS 7 0 16 0 27 0 27 27 27 0 SUPPLIES FOR CLIENTS 4 0 5 0 4 0 5 5 5 0 FURNITURE - OFFICE 5 0 6 0 8 0 7 7 7 0 FURNITURE - GENERAL 70 0 68 0 71 0 81 81 81 0 FURNISHINGS (INCL. CROCKERY & LINEN) 3 0 3 0 4 0 6 6 6 0 MATERIALS 7 0 26 0 30 0 32 32 32 0 MATERIALS, APPARATUS AND EQUIPMENT 1,562 (205) 1,996 (205) 2,079 (320) 1,472 808 1,792 (320) PUPIL EQUITY FUNDING 7,251 0 6,999 0 4,738 0 4,117 6 4,117 0 SAC FUNDING 0 0 303 0 286 0 269 0 269 0 LIBRARY/RESOURCE CENTREMATERIALS 68 0 71 0 72 0 71 23 71 0 AUDIO VISUAL 3 0 6 0 6 0 6 6 6 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 10 0 11 0 15 0 18 18 18 0 TV LICENCES - EDUCATION 32 0 32 0 26 0 26 5 26 0 PROVISIONS 58 0 57 0 71 0 61 61 61 0 FOOD PURCHASES 46 0 54 0 102 0 103 79 103 0 BEVERAGES 1 0 1 0 1 0 2 2 2 0 SCHOOL MILK 7 0 9 0 15 0 15 13 15 0 NURSERY MILK 25 0 115 0 100 0 100 39 100 0 NURSERY FRUIT/VEG 4 0 97 0 98 0 98 4 98 0 RECHARGE OF DIRECT FOOD COSTS 3 0 3 0 3 0 4 4 4 0 PROTECTIVE CLOTHING & UNIFORMS 24 0 85 0 85 0 86 45 86 0 LAUNDRY COSTS 1 0 1 0 1 0 1 0 1 0 OTHER SUPPLIES AND SERVICES 24 0 29 0 29 0 24 (6) 24 0 HEALTH AND SAFETY 20 0 20 0 20 0 20 0 20 0 CATERING - CONTRACT 2,798 0 2,853 0 2,803 0 2,803 27 2,803 0 CATERING - OUTWITH CONTRACT 7 0 7 0 7 0 7 3 7 0 CATERING - EXTERNAL 6 0 6 0 7 0 7 7 7 0 ARTIST FEES / PERFORMING ARTS / ENTERTA 1 0 1 0 1 0 1 1 1 0 DELIVERY CHARGE 2 0 1 0 2 0 3 3 3 0 SUPPLIES AND SERVICES 15,185 (277) 16,041 (277) 13,896 (392) 12,584 3,537 12,976 (392) 57
Page 58
South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Period 6 Period 6 Revised Period 7 Period 7 Period 7 Education Resource - Total Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) Outturn) 25/26 Outturn) TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 0 0 0 0 0 0 3 0 0 POOL CAR CHARGES-RENTAL 2 0 2 0 2 0 2 1 2 0 OTHER TRANSPORT COSTS 2 0 2 0 2 0 2 0 2 0 INSURANCE 3 0 3 0 3 0 3 0 3 0 FLEET SERVICE CHARGES 1,620 0 1,668 0 1,765 0 1,822 1,822 1,822 0 HIRE OF EXTERNAL VEHICLES 150 0 153 0 166 0 183 183 183 0 HIRE OF SKIPS 7 0 5 0 6 0 7 11 7 0 EXTERNAL TRANSPORT CONTRACT 8 0 4 0 4 0 4 9 4 0 PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 7,935 (2,260) 7,935 (2,260) 8,314 (2,459) 5,855 3,123 8,386 (2,531) PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 10,512 (1,089) 9,702 (279) 9,702 (279) 9,423 6,005 9,702 (279) PUPIL TRANSPORT - OTHER 169 0 172 0 172 0 175 46 175 0 TAXI CHARGES - CONTRACTED 0 0 0 0 0 0 0 2 0 0 TRANSPORT AND PLANT 20,408 (3,349) 19,646 (2,539) 20,136 (2,738) 17,476 11,205 20,286 (2,810) ADMINISTRATION PRINTING AND STATIONERY 426 0 442 0 446 0 456 197 456 0 TELEPHONES 234 0 234 0 235 0 233 78 233 0 MOBILE PHONES 13 0 13 0 13 0 13 0 13 0 ADVERTISING - OF COUNCIL SERVICE AVAILA 3 0 3 0 3 0 3 3 3 0 ADVERTISING - OTHER 11 0 11 0 11 0 11 0 11 0 POSTAGES/COURIERS 63 0 61 0 61 0 62 8 62 0 MEMBERSHIP FEES/SUBSCRIPTIONS 106 0 117 0 143 0 182 178 182 0 INSURANCE 76 0 76 0 76 0 76 0 76 0 MEDICAL COSTS 13 0 13 0 17 0 21 21 21 0 LEGAL EXPENSES 8 (8) 8 (8) 12 (12) 0 12 12 (12) HOSPITALITY / CIVIC RECOGNITION 1 0 1 0 2 0 2 2 2 0 SECURITY UPLIFT FEES 2 0 2 0 3 0 4 4 4 0 OTHER ADMIN COSTS 2 0 2 0 2 0 2 0 2 0 CONFERENCES - OFFICIALS (incl associated costs) 0 52 0 52 0 52 52 0 0 52 TRAINING 280 0 207 0 279 0 497 497 497 0 ADMINISTRATION 1,238 44 1,190 44 1,303 40 1,614 1,000 1,574 40 PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 0 0 0 0 28 (28) 0 28 28 (28) OTHER LOCAL AUTHORITIES 1,456 (24) 1,456 (24) 1,456 (24) 1,432 (70) 1,456 (24) SCOTTISH QUALIFICATIONS AUTHORITY 1,572 (9) 1,574 (11) 1,574 (11) 1,563 1,574 1,574 (11) PAYMENTS TO VOLUNTARY ORGANISATIONS 10 0 10 0 10 0 10 5 10 0 PAYMENTS TO OTHER BODIES 20,265 800 21,070 800 20,983 800 21,490 11,253 20,690 800 INDEPENDENT SCHOOL PLACES 4,335 (825) 4,332 (825) 4,332 (825) 3,807 1,473 4,632 (825) CONTRACT SPEECH THERAPY 678 0 678 0 678 0 678 0 678 0 SCHOOL ACTIVITIES 132 0 165 0 164 0 171 125 171 0 RESEARCH GRANTS - EDUCATION 47 0 47 0 47 0 39 47 39 0 PARENT COUNCILS (PREV.SCHOOL BOARDS) 28 0 28 0 28 0 28 6 28 0 P.E. FACILITIES 97 0 78 0 75 0 73 5 73 0 ACTIVITIES PROGRAMME 139 0 137 0 187 0 196 196 196 0 COUNSELLING 1,254 0 1,253 0 1,369 0 1,364 400 1,364 0 COPYRIGHT AGREEMENT 228 0 228 0 228 0 228 228 228 0 VAT FREE EXCURSIONS - EDUCATION 16 0 15 0 9 0 12 12 12 0 PRIVATE INDIVIDUALS - GENERAL 0 0 3 0 3 0 3 4 3 0 PAYMENT TO OTHER BODIES 30,257 (58) 31,074 (60) 31,171 (88) 31,094 15,286 31,182 (88) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 46,983 250 46,873 360 47,693 360 48,053 22,758 47,693 360 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 0 0 2 0 3 0 2 2 2 0 PAYMENT TO CONTRACTORS 46,983 250 46,875 360 47,696 360 48,055 22,760 47,695 360 TRANSFER PAYMENTS RENT REBATES 274 0 288 0 303 0 371 371 371 0 FOOTWEAR & CLOTHING GRANTS 2,312 0 2,312 0 2,312 0 2,312 2,050 2,312 0 WORK EXPERIENCE 16 0 16 0 16 0 16 0 16 0 TRANSFER PAYMENTS 2,602 0 2,616 0 2,631 0 2,699 2,421 2,699 0 FINANCING CHARGES LEASING CHARGES - OPERATIONAL 3 0 3 0 3 0 3 0 3 0 I.T. EQUIPMENT LEASING - CONTRACT 405 0 404 0 403 0 403 0 403 0 FINANCING CHARGES 408 0 407 0 406 0 406 0 406 0 TOTAL EXPENDITURE 503,079 (2,604) 514,002 (2,604) 514,280 (2,705) 511,542 236,858 514,247 (2,705) INCOME GOVERNMENT GRANT - GAELIC EDUCATION (170) 0 (170) 0 (170) 0 (170) (44) (170) 0 GOVERNMENT GRANTS - OTHER EDUCATION GRANTS (9,359) 0 (12,825) 0 (12,841) 0 (12,909) (1,469) (12,909) 0 CONTRIBUTIONS FROM OTHER BODIES (867) 0 (1,013) 0 (1,124) 0 (1,124) (541) (1,124) 0 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (1,544) 775 (1,544) 775 (1,544) 775 (769) 0 (1,544) 775 PLAYGROUP ACCOMMODATION CHARGE (19) 9 (19) 9 (20) 10 (10) (20) (20) 10 EARLY YEARS FEES (2,472) 1,820 (2,472) 1,820 (2,572) 1,920 (652) (1,312) (2,572) 1,920 RENTAL INCOME (20) 0 (20) 0 (20) 0 (20) (8) (20) 0 OTHER INCOME (24) 0 (24) 0 (24) 0 (24) (12) (24) 0 ACCOMMODATION INCOME FROM USERS (882) 0 (882) 0 (882) 0 (882) (882) (882) 0 INCOME (15,357) 2,604 (18,969) 2,604 (19,197) 2,705 (16,560) (4,288) (19,265) 2,705 NET EXPENDITURE 487,722 0 495,033 0 495,083 0 494,982 232,570 494,982 0 58
Page 59
Appendix C South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 31 October 2025 (No.7) 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 2.255 (0.078) (3.58%) 1.918 Finance Services - Transactions 18.020 17.780 0.240 1.33% 11.914 Audit and Compliance Services 0.363 0.340 0.023 6.34% 0.234 Information Technology Services 8.012 8.237 (0.225) (2.81%) 8.971 Communications and Strategy Services 2.505 2.407 0.098 3.91% 1.729 Administration and Licensing Services 4.600 4.554 0.046 1.00% 2.784 Personnel Services 6.675 6.779 (0.104) (1.56%) 3.740 Total Finance and Corporate Resources 42.352 42.352 (0.000) 0.00% 31.290 5 59
Page 60
Finance and Corporate Resources Variance Analysis 2025/26 (Period 7) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (303k) over APT&C Basic, Superannuation, NI – (368k) over Finance Services (Strategy) – (103k) over The projected overspend is due to lower than budgeted turnover during the year. Admin, Legal and Licensing – (196k) over IT Services – (123k) over Personnel – (48k) over Communications and Strategy – 98k under The projected underspend is due to vacant posts within the Service. Supplies and Services (139k) over Computer Equipment Maintenance – (64k) over IT Services – (55k) over The projected overspend is due to greater than budgeted IT costs. Outsourced Mail– (39k) over Finance Services (Transactions) – (45k) over The projected overspend reflects additional postage costs required for service delivery. Administration (194k) over Postages and Couriers – (154k) over Finance Services (Transactions) – (151k) over The projected overspend reflects additional postage costs required for service delivery. 60
Page 61
Subjective Head Variance Subjective line Service / amount Explanation Administration (cont.) Training – (47k) over IT Services – (37k) over The projected overspend relates to Fusion Support Training. Financing Charges (69k) over IT Equipment Leasing Contract – (69k) over Personnel – (44k) over The projected overspend in Financing Charges is due to higher than budgeted IT leasing charges. Income 756k over recovered Statutory Additions – Cost of Collection – 262k over recovered Finance Services (Transactions) – 262k over recovered The projected over-recovery of income relates to Non- Domestic Rates. Fees and Charges – General – 505k over recovered Finance Services (Transactions) – 268k 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 – 219k 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. 61
Page 62
South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Period 6 Period 6 Revised Period 7 Period 7 Period 7 Finance & Corporate Resources - Total Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) Outturn) 25/26 Outturn) EMPLOYEE COSTS APT & C BASIC 28,032 (690) 28,855 (214) 29,004 (315) 28,746 14,209 28,911 (165) APT & C OVERTIME 55 43 71 27 94 4 98 97 109 (11) APT & C SUPERANNUATION 1,768 361 1,826 43 1,850 26 1,892 909 1,854 38 APT & C NIC 2,662 98 3,658 (152) 3,689 (173) 3,523 1,814 3,715 (192) APT & C TRAVEL EXPENSES (11) 20 10 (8) (26) 28 2 17 (25) 27 TRAVEL AND SUBSISTANCE 1 0 1 0 1 0 1 0 1 0 MSC TRAINEES BASIC 0 0 0 0 0 0 0 2 0 0 PENSION INCREASES 992 0 993 (1) 993 (1) 992 431 992 0 EMPLOYEE COSTS 33,499 (168) 35,414 (305) 35,605 (431) 35,254 17,479 35,557 (303) PROPERTY COSTS RENT 4 0 4 0 4 0 4 2 4 0 SECURITY COSTS 141 (20) 141 (20) 141 (20) 121 80 141 (20) FIXTURE & FITTINGS 1,707 0 1,707 0 1,707 0 1,707 740 1,707 0 HEALTH & HYGIENE MATERIALS 140 0 140 0 140 0 140 19 140 0 OTHER PROPERTY COSTS 1,657 226 1,657 226 1,657 226 1,883 0 1,883 0 PROPERTY COSTS 3,649 206 3,649 206 3,649 206 3,855 841 3,875 (20) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 4,583 (39) 4,669 (124) 4,629 (26) 4,632 3,950 4,660 (28) COMPUTER EQUIPMENT MAINTENANCE 2,041 0 2,039 2 2,094 (53) 2,041 2,226 2,105 (64) I.T. EQUIPMENT MAINT - CONTRACT 673 (8) 670 (7) 678 (15) 662 88 675 (13) I.T. ELECTRONIC MESSAGING 36 0 36 0 36 0 36 0 33 3 EQUIPMENT, APPARATUS AND TOOLS 151 0 151 0 151 0 151 59 151 0 SUPPLIES FOR CLIENTS 79 0 79 0 79 0 79 29 79 0 FURNITURE - OFFICE 1 0 1 0 1 0 1 2 1 0 MATERIALS 112 0 112 0 112 0 112 31 112 0 MATERIALS, APPARATUS AND EQUIPMENT 2 0 2 0 2 0 2 1 2 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 2 0 2 0 2 0 2 0 FOODSTUFFS - GENERAL 2 0 2 0 0 0 0 0 0 0 PROVISIONS - GENERAL 20 0 20 0 20 0 20 2 20 0 FOOD PURCHASES WITHIN CONTRACT 1 0 1 0 1 0 1 0 1 0 BEVERAGES 2 0 2 0 2 0 2 1 2 0 PROTECTIVE CLOTHING & UNIFORMS 2 0 1 1 1 1 2 0 0 2 OTHER SUPPLIES AND SERVICES 120 0 234 0 245 0 253 178 253 0 CATERING - OUTWITH CONTRACT 6 0 6 0 6 0 6 0 6 0 OUTSOURCED MAIL 209 (35) 209 (35) 219 (45) 174 97 213 (39) SUPPLIES AND SERVICES 8,042 (82) 8,236 (163) 8,278 (138) 8,176 6,664 8,315 (139) TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 0 0 0 0 0 0 1 0 0 POOL CAR CHARGES - RENTAL 15 0 15 0 15 0 15 2 14 1 POOL CAR CHARGES - FUEL 3 0 3 0 3 0 3 0 3 0 FLEET SERVICE CHARGES 17 0 17 0 15 0 15 11 15 0 TRANSPORT AND PLANT 35 0 35 0 33 0 33 14 32 1 ADMINISTRATION PRINTING AND STATIONERY 528 0 531 (3) 533 (5) 527 132 544 (17) TELEPHONES 1,550 1 1,551 0 1,551 1 1,551 644 1,554 (3) MOBILE PHONES 174 0 174 0 173 1 174 27 173 1 ADVERTISING - RECRUITMENT 29 0 29 0 29 0 29 29 29 0 ADVERTISING - OTHER 124 0 125 (1) 124 0 124 51 125 (1) POSTAGES/COURIERS 948 (40) 948 (40) 951 (43) 908 539 1,062 (154) SMS MESSAGING 5 0 5 0 5 0 5 3 5 0 MEMBERSHIP FEES/SUBSCRIPTIONS 251 (20) 251 (20) 251 (20) 231 209 250 (19) INSURANCE 141 0 141 0 141 0 141 0 141 0 MEDICAL COSTS 350 0 351 (1) 348 2 350 159 348 2 LEGAL EXPENSES 167 0 170 (3) 170 (3) 167 71 187 (20) HOSPITALITY / CIVIC RECOGNITION 31 0 31 0 31 0 31 6 31 0 PAYPOINT AGENCY FEES 70 0 70 0 70 0 70 37 70 0 SECURITY UPLIFT FEES 2 0 2 0 2 0 2 1 2 0 OTHER ADMIN COSTS 576 0 576 0 576 0 576 468 576 0 MEMBERS ALLOWANCES 1,797 50 1,797 50 2,273 62 2,335 1,119 2,271 64 CONFERENCES - MEMBERS (incl associated costs) 11 0 11 0 11 0 11 1 11 0 CONFERENCES - OFFICIALS (incl associated costs) 5 0 5 0 5 0 5 0 5 0 TRAINING 800 (39) 800 (39) 803 (42) 761 265 808 (47) VOLUNTEERS' EXPENSES 8 0 8 0 8 0 8 9 8 0 INTERNAL SUPPORT SERVICES ALLOCATION 68 0 68 0 68 0 68 0 68 0 ADMINISTRATION 7,635 (48) 7,644 (57) 8,123 (47) 8,074 3,770 8,268 (194) PAYMENT TO OTHER BODIES OTHER LOCAL AUTHORITIES 0 0 4 0 4 0 4 0 4 0 GRANTS TO VOLUNTARY ORGANISATIONS 408 0 408 0 408 0 408 307 408 0 PAYMENTS TO OTHER BODIES 2,277 (4) 2,277 (4) 2,277 (4) 2,343 1,586 2,347 (4) EXTERNAL AUDIT FEES 665 0 665 0 665 0 665 323 665 0 PRIVATE INDIVIDUALS - GENERAL 0 0 0 0 10 (10) 0 10 10 (10) PAYMENT TO OTHER BODIES 3,350 (4) 3,354 (4) 3,364 (14) 3,420 2,226 3,434 (14) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 28 0 28 0 28 0 0 0 0 0 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 274 (18) 274 (18) 274 (18) 256 70 274 (18) PAYMENT TO CONTRACTORS 302 (18) 302 (18) 302 (18) 256 70 274 (18) 62
Page 63
South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Period 6 Period 6 Revised Period 7 Period 7 Period 7 Finance & Corporate Resources - Total Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) Outturn) 25/26 Outturn) TRANSFER PAYMENTS RENT ALLOWANCE 23,581 0 23,581 0 23,581 0 23,581 9,281 23,581 0 RENT REBATES 42,343 0 42,343 0 42,344 0 42,344 15,459 42,344 0 TRANSFER PAYMENTS 65,924 0 65,924 0 65,925 0 65,925 24,740 65,925 0 FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 1,462 (46) 1,463 (47) 1,462 (46) 1,416 978 1,485 (69) FINANCING CHARGES 1,462 (46) 1,463 (47) 1,462 (46) 1,416 978 1,485 (69) TOTAL EXPENDITURE 123,898 (160) 126,021 (388) 126,741 (488) 126,409 56,782 127,165 (756) INCOME STATUTORY ADDITIONS - COST OF COLLECTION (865) 0 (865) 0 (865) 0 (865) 0 (1,127) 262 RENT REBATES SUBSIDY (37,191) 0 (37,191) 0 (37,191) 0 (37,191) (12,429) (37,191) 0 RENT ALLOWANCE SUBSIDY (23,067) 0 (23,067) 0 (23,067) 0 (23,067) (8,276) (23,067) 0 DWP SUBSIDY (1,170) 0 (1,170) 0 (1,170) 0 (1,170) (630) (1,170) 0 CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (150) 0 (150) 0 (150) 0 (150) (81) (150) 0 CONTRIBUTIONS FROM OTHER BODIES (296) 0 (296) 0 (333) 0 (333) (149) (335) 2 SALES - DEPARTMENTS OF THE AUTHORITY (20) 0 (20) 0 (20) 0 (20) 0 (20) 0 FEES AND CHARGES - GENERAL (4,685) 160 (4,914) 388 (5,013) 487 (4,591) (1,748) (5,096) 505 CHARGES TO HEALTH BOARDS (45) 0 (45) 0 (45) 0 (45) 0 (45) 0 FEES AND CHARGES - OTHER BODIES (221) 0 (221) 0 (221) 0 (221) (125) (221) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,488) 0 (2,488) 0 (2,488) 0 (2,488) (717) (2,488) 0 HOME LOANS REPAYMENTS (5) 0 (5) 0 (4) 0 (5) (14) (5) 0 BIRTH REGISTRATION (16) 0 (16) 0 (16) 0 (16) (7) (16) 0 DEATH REGISTRATION (64) 0 (64) 0 (63) (1) (64) (27) (63) (1) MARRIAGE STATUTORY FEES (108) 0 (108) 0 (110) 2 (108) (56) (110) 2 EXTRACT ISSUE (83) 0 (83) 0 (83) 0 (83) (46) (83) 0 MARRIAGES (52) 0 (52) 0 (50) (2) (52) (45) (63) 11 CITIZENSHIP CEREMONIES (18) 0 (18) 0 (20) 2 (18) (11) (20) 2 CIVIL PARTNERSHIPS (1) 0 (1) 0 0 (1) (1) 0 0 (1) OTHER INCOME (6,892) 0 (6,892) 0 (6,893) 1 (6,892) (1,131) (6,866) (26) REALLOCATION OF CENTRAL SUPPORT COSTS (6,668) 0 (6,668) 0 (6,668) 0 (6,668) 0 (6,668) 0 REALLOCATION OF SUPPORT COSTS (9) 0 (9) 0 (9) 0 (9) 0 (9) 0 INCOME (84,114) 160 (84,343) 388 (84,479) 488 (84,057) (25,492) (84,813) 756 NET EXPENDITURE 39,784 0 41,678 0 42,262 0 42,352 31,290 42,352 0 63
Page 64
64
Page 65
Appendix D South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 31 October 2025 (No.7) 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 8.996 (0.029) (0.32%) 4.885 Property Services 10.265 10.236 0.029 0.28% 2.768 Total Housing and Technical Resources 19.232 19.232 0.000 0.00% 7.653 5 65
Page 66
Housing and Technical Resources (excl HRA) Variance Analysis 2025/26 (Period 7) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,436k under APT&C Basic / Overtime / Superannuation / National Insurance – 1,171k under Manual Workers – 246k under Property Services – 1,183k under Property Services – 246k 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 (837k) over Scottish Water – Metered Charges – (78k) over Other Accommodation Costs – (192k) over Property Services – (78k) over Housing Services – (192k) over The overspend related to increase water charges within the Office Accommodation and Estates services. The overspend is due to greater than budgeted temporary accommodation rental costs. Bed & Breakfast – (289k) over Housing Services – (289k) over The variance relates to greater than budgeted demand for bed & breakfast within the Homelessness service. Security Costs – (77k) over Property Services – (77k) over This variance relates to greater expenditure on CCTV security costs than is currently budgeted. Housing Rent unlet period – 65k under Housing Services – 76k under The underspend is due to lower than budgeted void rent loss within the Homelessness service. 66
Page 67
Subjective Head Variance Subjective line Service / amount Explanation Other Property Costs – (101k) over Property Services – (101k) over The variance related to costs within Office Accommodation relating to the HQ maintenance team due to greater than budgeted costs. Office Accommodation (53k) over Property Services – (53k) over The overspend is due to charges from Community & Enterprise Resources in relation to Facilities Management recharges within Office Accommodation. Supplies & Services 1,391k under Materials – 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 243k under Fleet Service Charges – 138k 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 (365k) over Other Committees of the Authority – (109k) over Property Services – (109k) over The overspend relates to greater than budgeted recovery of internal support costs within Building Services. Assistance to Home Owners – (249k) over Property Services – (249k) over This variance reflects the timing of spend on grants to owners to date. Payment to Contractors (3,447k) over Payment to Private Contractors – (1,640k) over Property Services – (1,865k) 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. 67
Page 68
Subjective Head Variance Subjective line Service / amount Explanation Payment to External Consultants – (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 1,598k over recovered Fees & Charges – General – 269k over recovered Housing Services – 271k 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 – 1,601k over recovered Property Services – 1,601k 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. * The underlined variances represent new variances since the last report. 68
Page 69
South Lanarkshire Council Housing & Technical Resources Period 4 Period 4 Period 5 Period 5 Period 6 Period 6 Revised Period 7 Period 7 Period 7 Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast Expenditure / Income Variance Trends 2025/2026 (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Outturn) Outturn) Outturn) 25/26 Outturn) EMPLOYEE COSTS APT & C BASIC 16,577 523 16,623 1,101 16,567 1,169 17,738 7,997 16,923 815 APT & C OVERTIME 37 158 52 143 52 144 196 71 69 127 APT & C SUPERANNUATION 1,065 50 1,083 92 1,056 119 1,175 511 1,095 80 APT & C NIC 2,015 (210) 2,141 180 2,117 204 2,321 1,027 2,172 149 MANUAL BASIC 20,747 46 21,057 566 21,062 561 21,623 9,977 21,312 311 MANUAL OVERTIME 282 56 393 (55) 393 (55) 338 550 538 (200) MANUAL SUPERANNUATION 1,328 20 1,349 53 1,349 53 1,402 642 1,371 31 MANUAL NIC 2,760 (579) 2,805 76 2,805 76 2,881 1,314 2,777 104 TRAVEL AND SUBSISTANCE 15 10 15 10 17 8 25 2 13 12 OTHER EMPLOYEE COSTS (18) (4) (22) 0 (18) (4) (22) (18) (22) 0 PENSION INCREASES 614 (12) 616 (14) 614 1 615 280 608 7 ADDITIONAL PENSION COSTS 0 13 0 13 0 0 0 0 0 0 APPRENTICESHIP LEVY 3 0 3 0 0 3 3 0 3 0 EMPLOYEE COSTS 45,425 71 46,115 2,165 46,014 2,279 48,295 22,353 46,859 1,436 PROPERTY COSTS RATES 2,223 (24) 2,222 (23) 2,252 (34) 2,247 919 2,252 (5) SCOTTISH WATER - UNMETERED CHARGES 8 4 8 4 8 4 12 3 8 4 SCOTTISH WATER - METERED CHARGES 230 2 280 (48) 302 (70) 232 144 310 (78) RENT 1,851 (25) 1,851 (25) 1,864 1 1,865 956 1,865 0 SERVICE CHARGE 420 19 420 19 420 0 420 247 420 0 FACTORING CHARGES 5 4 5 4 5 0 5 0 5 0 OTHER ACCOMMODATION COSTS 2,316 0 2,986 0 3,489 0 3,347 3,145 3,539 (192) BED AND BREAKFAST 27 0 159 (32) 220 (61) 27 122 316 (289) PROPERTY INSURANCE 442 (12) 448 (18) 449 (19) 430 109 449 (19) SECURITY COSTS 331 (71) 322 (62) 322 (62) 260 55 337 (77) GROUND MAINTENANCE 52 0 52 0 52 0 52 52 52 0 GROUNDS MAINTENANCE ADDITIONAL WORKS 10 0 10 0 10 0 10 2 10 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 2,972 0 3,472 0 3,427 0 3,427 1,686 3,427 0 LIFE CYCLE MAINTENANCE 5,057 (14) 5,073 (14) 5,070 (14) 5,054 2,564 5,068 (14) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 349 0 354 (5) 349 0 349 116 374 (25) ADAPTIONS - INTERNAL CONTRACTORS 0 0 0 0 0 0 0 54 0 0 HOUSING - RENT W/O UNLET PERIODS 822 0 822 0 735 76 811 235 746 65 HOUSING - RENT W/O BAD PERIODS 768 0 889 (45) 816 (48) 768 39 816 (48) ASBESTOS 0 0 0 0 0 0 0 13 0 0 FIXED ELECTRICAL 0 0 0 0 0 0 0 15 0 0 EPC 0 0 0 0 0 0 0 6 0 0 ELECTRICITY - CONTRACT 1,557 (41) 1,549 (4) 1,524 28 1,552 633 1,524 28 ELECTRICITY - NON CONTRACT 27 0 27 0 27 0 27 22 27 0 GAS 521 56 521 0 503 12 515 257 503 12 HEATING OIL 12 0 12 0 11 1 12 6 12 0 FIXTURE & FITTINGS 822 0 872 0 888 (42) 846 396 878 (32) JANITOR SERVICE 152 12 152 12 152 8 152 76 152 0 CLEANING CONTRACT 401 5 404 2 404 (11) 401 314 397 4 CLEANING OUTWITH CONTRACT 0 0 0 0 0 0 0 9 0 0 CLEANING MATERIALS 10 0 10 0 10 0 10 1 10 0 WINDOW CLEANING 2 0 2 0 2 0 2 1 2 0 PEST CONTROL 6 0 6 0 6 0 6 0 6 0 REFUSE UPLIFT 393 6 397 2 393 2 395 16 392 3 REMOVAL & STORAGE COSTS 37 0 37 0 42 0 42 15 42 0 OTHER PROPERTY COSTS 623 (101) 746 (101) 623 22 645 368 746 (101) OFFICE ACCOM-FACILITIES MANAGEMENT 1,089 (53) 1,089 (53) 1,089 (53) 1,036 547 1,089 (53) ACCOMMODATION RECHARGE TO USERS 53 (20) 53 (20) 53 (20) 33 29 53 (20) PROPERTY COSTS 23,588 (253) 25,250 (407) 25,517 (280) 24,990 13,172 25,827 (837) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 521 15 521 15 521 15 536 210 521 15 COMPUTER EQUIPMENT MAINTENANCE 6 0 29 (23) 29 (23) 6 0 6 0 I.T. EQUIPMENT MAINT-CONTRACT 211 (2) 218 (9) 212 (3) 209 14 212 (3) EQUIPMENT, APPARATUS AND TOOLS 45 0 45 0 45 0 45 0 45 0 ADAPTATIONS FOR CLIENTS 500 0 500 0 500 0 500 93 500 0 FURNITURE - OFFICE 0 0 0 0 0 0 0 2 1 (1) FURNISHINGS 0 0 0 0 0 0 0 61 0 0 MATERIALS 12,038 0 10,659 1,379 10,659 1,379 11,848 2,677 10,469 1,379 STOCK/STORE ISSUES 0 0 0 0 0 0 0 2,398 0 0 MATERIALS, APPARATUS AND EQUIPMENT 0 0 0 0 0 0 0 1 0 0 AUDIO VISUAL 10 0 10 0 10 0 10 1 10 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 2 0 0 2 2 0 2 0 TV LICENCES - EDUCATION 1 0 1 0 0 1 1 1 1 0 FOODSTUFFS - GENERAL 1 0 1 0 0 1 1 0 1 0 FOOD PURCHASES WITHIN CONTRACT 0 0 0 0 0 0 0 11 0 0 BEVERAGES 0 1 1 0 1 0 2 0 0 2 PROTECTIVE CLOTHING & UNIFORMS 44 0 44 0 44 0 44 16 44 0 OTHER SUPPLIES AND SERVICES 92 0 91 1 87 1 88 25 87 1 HEALTH AND SAFETY 1 0 1 0 1 0 1 0 1 0 CATERING - CONTRACT 1 0 1 0 0 1 1 0 1 0 OUTSOURCED MAIL 2 (2) 2 (2) 2 (2) 0 10 2 (2) DELIVERY CHARGE 0 0 0 0 0 0 0 1 0 0 BULK BUYING DISCOUNT 0 0 0 0 0 0 0 (3) 0 0 SUPPLIES AND SERVICES 13,475 12 12,126 1,361 12,111 1,372 13,294 5,518 11,903 1,391 69
Page 70
South Lanarkshire Council Housing & Technical Resources Period 4 Period 4 Period 5 Period 5 Period 6 Period 6 Revised Period 7 Period 7 Period 7 Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast Expenditure / Income Variance Trends 2025/2026 (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 0 0 0 0 0 0 4 0 0 PURCHASE OF PLANT 125 0 125 0 125 0 125 118 125 0 FLEET SERVICES - FUEL 3 0 0 3 0 3 3 14 0 3 POOL CAR RECHARGE - RENTAL CHARGE 53 0 42 11 44 9 53 20 43 10 POOL CAR RECHARGE - FUEL 18 0 9 9 9 9 18 0 9 9 POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 0 1 0 1 1 0 0 1 OTHER TRANSPORT COSTS 0 0 1 (1) 1 (1) 0 2 1 (1) TRANSPORT INSURANCE 44 0 44 0 44 0 44 0 44 0 PLANT SERVICES 7 0 7 0 7 0 7 1 7 0 FLEET SERVICE CHARGES 2,958 0 2,821 137 2,821 137 2,958 1,352 2,820 138 HIRE OF EXTERNAL PLANT 257 0 240 17 240 17 257 61 240 17 HIRE OF SCAFOLDING 1,077 0 1,031 46 1,031 46 1,077 371 1,033 44 HIRE OF SKIPS 33 0 13 20 13 20 33 235 12 21 EXTERNAL TRANSPORT CONTRACT 0 0 0 0 0 0 0 2 0 0 TAXI CHARGES - CONTRACTED 11 0 11 0 12 0 12 1 11 1 TRANSPORT AND PLANT 4,587 0 4,344 243 4,347 241 4,588 2,181 4,345 243 ADMINISTRATION PRINTING AND STATIONERY 77 (1) 79 (3) 79 (3) 76 31 79 (3) TELEPHONES 101 (7) 102 (8) 100 2 102 17 103 (1) MOBILE PHONES 39 0 39 0 39 0 39 0 39 0 ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 0 7 0 7 0 7 7 3 0 7 ADVERTISING - OTHER 6 0 6 0 6 0 6 1 6 0 POSTAGES/COURIERS 26 (5) 26 (5) 27 (13) 14 13 26 (12) MEMBERSHIP FEES/SUBSCRIPTIONS 15 (3) 15 (3) 15 (3) 12 0 15 (3) INSURANCE 216 0 216 0 216 0 216 14 216 0 MEDICAL COSTS 16 0 16 0 16 1 17 27 16 1 LEGAL EXPENSES 14 0 14 0 17 (1) 16 9 14 2 PETTY OUTLAYS 12 0 12 0 12 0 12 11 12 0 HOSPITALITY / CIVIC RECOGNITION 2 0 2 0 2 0 2 0 2 0 PAYPOINT AGENCY FEES 0 0 0 0 0 0 0 4 0 0 OTHER ADMIN COSTS 8 0 8 0 8 0 8 0 8 0 TRAINING 2 (2) 2 (2) 2 (2) 0 0 2 (2) INTERNAL SUPPORT SERVICES ALLOCATION 457 0 457 0 457 0 457 228 457 0 CENTRAL ADMINISTRATION 2,749 0 2,749 0 2,749 0 2,749 1,374 2,749 0 ADMINISTRATION 3,740 (11) 3,743 (14) 3,745 (12) 3,733 1,732 3,744 (11) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,013 0 2,013 0 1,813 200 2,013 1,007 2,122 (109) OTHER LOCAL AUTHORITIES 0 0 0 0 0 0 0 9 0 0 PAYMENTS TO OTHER BODIES 1,656 0 1,771 (115) 1,972 (316) 1,656 935 1,663 (7) SUPPORTING PEOPLE INTERNAL PROVIDER 1,129 0 1,129 0 1,129 0 1,129 652 1,129 0 SUPPORTING PEOPLE EXTERNAL PROVIDER 419 (14) 419 (14) 419 0 419 89 419 0 HOUSING ADMINISTRATION 885 0 885 0 885 0 885 477 885 0 ASSISTANCE TO HOME OWNERS 91 0 1,091 0 1,156 (65) 1,091 651 1,340 (249) PRIVATE INDIVIDUALS - GENERAL 151 0 151 0 151 0 151 128 151 0 PAYMENT TO OTHER BODIES 6,344 (14) 7,459 (129) 7,525 (181) 7,344 3,948 7,709 (365) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 14,635 1,079 17,109 (1,864) 17,153 (1,863) 15,290 8,052 16,930 (1,640) PAYMENT TO EXTERNAL CONSULTANTS 1,413 (1,107) 2,113 (1,807) 2,113 (1,807) 306 980 2,113 (1,807) PAYMENT TO CONTRACTORS 16,048 (28) 19,222 (3,671) 19,266 (3,670) 15,596 9,032 19,043 (3,447) TRUST FUND EXPENDITURE TRANSFER PAYMENTS FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 158 (5) 158 (5) 158 (5) 153 0 161 (8) INTEREST ON REVENUE BALANCES 2 0 2 0 2 0 2 0 2 0 FINANCING CHARGES 160 (5) 160 (5) 160 (5) 155 0 163 (8) TOTAL EXPENDITURE 113,367 (228) 118,419 (457) 118,685 (256) 117,995 57,936 119,593 (1,598) INCOME CONTRIBUTIONS FROM OTHER BODIES (2,313) 0 (2,265) (46) (2,189) (169) (2,358) (1,139) (2,358) 0 SALES - DEPARTMENTS OF THE AUTHORITY (460) 0 (460) 0 (460) 0 (460) 0 (460) 0 FEES AND CHARGES - GENERAL (503) 13 (745) 105 (838) 101 (546) (157) (815) 269 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (46) (2) (46) (2) (46) 0 (46) 0 (46) 0 RENTAL INCOME (4,358) 119 (4,104) (135) (3,875) (222) (4,097) (1,770) (3,875) (222) HOUSE RENTS (6,009) 0 (6,755) 0 (7,071) 1 (6,988) (3,404) (6,984) (4) INSURANCE RECOVERIES (26) 26 (26) 26 (26) 26 0 0 (26) 26 OTHER INCOME (7,053) 17 (2,754) 5 (2,762) 15 (2,747) (1,288) (2,749) 2 REALLOCATION OF CENTRAL SUPPORT COSTS (876) 0 (876) 0 (876) 0 (876) (341) (876) 0 REALLOCATION OF SUPPORT COSTS (1,630) 0 (1,630) 0 (1,630) 0 (1,630) (515) (1,556) (74) RECOVERY FROM CAPITAL (29,099) 0 (24,712) (5,023) (24,712) (5,023) (29,735) (12,057) (27,118) (2,617) RECHARGES - DEPARTMENTS OF AUTHORITY (48,664) 55 (54,807) 5,527 (54,807) 5,527 (49,280) (26,359) (53,498) 4,218 MANUAL RECHARGES - DEPARTMENTS OF AUTHORITY 0 0 0 0 0 0 0 (3,253) 0 0 INCOME (101,037) 228 (99,180) 457 (99,292) 256 (98,763) (50,283) (100,361) 1,598 NET EXPENDITURE 12,330 0 19,239 0 19,393 0 19,232 7,653 19,232 0 70
Page 71
Appendix E Housing and Technical Resources (HRA) Variance Analysis 2025/26 (Period 7) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 232k under APT&C Basic/Overtime/ Superannuation/National Insurance/Travel & Subsistence – 232k under HRA The underspend is mainly due to vacancies across the service. Property Costs (120k) over Grounds Maintenance Additional Works – 54k under HRA The forecast underspend is due to lower than anticipated charges for special uplifts. Cleaning Contract – (106k) over HRA The overspend is due to greater than budgeted charges for Facilities Management cleaning charges within the overall HRA service. Pest Control – (54k) over HRA The overspend is due to increased demand for pest control services within the overall HRA service. Administration (61k) over Legal Expenses – (38k) 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 36k over recovered Year End T/fer to Balance Sheet – 36k over recovered HRA The budget assumes a level of transfer from reserves, due to the current net underspend across the service. * The underlined variances represent new variances since the last report. 5 71
Page 72
South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Period 6 Period 6 Revised Period 7 Period 7 Period 7 Housing and Revenue Account Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) Outturn) 25/26 Outturn) EMPLOYEE COSTS APT & C BASIC 12,455 (34) 12,511 80 12,550 31 12,677 6,293 12,608 69 APT & C OVERTIME 30 49 62 7 30 39 69 22 22 47 APT & C SUPERANNUATION 772 39 813 7 810 12 822 399 818 4 APT & C NIC 1,246 0 1,563 63 1,565 64 1,629 765 1,550 79 TRAVEL AND SUBSISTANCE 398 (1) 3 32 10 25 35 2 2 33 PENSION INCREASES 219 0 219 0 243 (24) 219 98 219 0 EMPLOYEE COSTS 15,120 53 15,171 189 15,208 147 15,451 7,579 15,219 232 PROPERTY COSTS RATES 72 0 72 0 72 0 72 17 79 (7) SCOTTISH WATER - UNMETERED CHARGES 4 0 4 0 4 0 4 0 4 0 SCOTTISH WATER - METERED CHARGES 8 0 8 0 8 0 8 3 8 0 RENT 6 0 6 0 6 0 6 0 6 0 SERVICE CHARGE 94 0 94 0 94 0 94 0 94 0 OTHER ACCOMMODATION COSTS 11 0 11 0 11 0 11 0 11 0 PROPERTY INSURANCE 2,268 0 2,268 0 2,268 0 2,268 0 2,268 0 SECURITY COSTS 55 0 55 0 55 0 55 0 55 0 GROUND MAINTENANCE 4,465 0 4,465 0 4,210 0 4,465 3,774 4,411 54 GROUNDS MAINTENANCE ADDITIONAL WORKS 0 0 0 0 0 0 0 10 10 (10) REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 45,419 0 43,529 0 43,529 0 43,529 15,713 43,631 (102) LIFE CYCLE MAINTENANCE 0 0 0 0 0 0 0 86 166 (166) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 877 0 877 0 877 0 877 316 609 268 HOUSING - RENT FREE ACCOMMODATION 266 0 266 0 266 0 266 87 247 19 HOUSING - RENT W/O UNLET PERIODS 2,950 0 2,950 0 2,950 0 2,950 1,253 2,950 0 HOUSING - RENT W/O BAD PERIODS 2,273 0 2,273 0 2,273 0 2,273 518 2,273 0 ASBESTOS 139 0 139 0 139 0 139 43 139 0 FIXED ELECTRICAL 0 0 0 0 0 0 0 1 1 (1) EPC 0 0 0 0 0 0 0 (1) (1) 1 ELECTRICITY - CONTRACT 1,373 0 1,350 0 1,350 0 1,350 338 1,350 0 ELECTRICITY - NON CONTRACT 0 0 0 0 0 0 0 11 0 0 GAS 441 0 438 0 438 0 438 175 438 0 HEATING OIL 54 0 54 0 54 0 54 24 54 0 SOLID FUEL 4 0 4 0 4 0 4 4 4 0 FIXTURE & FITTINGS 58 0 53 0 53 0 0 36 0 0 JANITOR SERVICE 83 0 43 0 43 0 0 0 0 0 CLEANING CONTRACT 417 0 385 0 385 0 385 491 491 (106) CLEANING MATERIALS 60 0 57 0 57 0 57 11 57 0 HEALTH & HYGIENE MATERIALS 0 0 0 0 0 0 0 1 1 (1) WINDOW CLEANING 16 0 16 0 16 0 16 10 16 0 PEST CONTROL 122 0 122 0 122 0 122 113 176 (54) REFUSE UPLIFT 0 0 12 (12) 0 0 0 15 15 (15) REMOVAL & STORAGE COSTS 14 0 14 0 14 0 14 10 14 0 OTHER PROPERTY COSTS 35 0 32 0 32 0 32 6 32 0 PROPERTY COSTS 61,584 0 59,597 (12) 59,330 0 59,489 23,065 59,609 (120) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 295 0 295 0 295 0 295 30 295 0 I.T. EQUIPMENT MAINT-CONTRACT 74 0 74 0 74 0 74 0 74 0 EQUIPMENT, APPARATUS AND TOOLS 13 0 22 (9) 22 (9) 13 22 22 (9) ADAPTATIONS FOR CLIENTS 0 0 1,890 0 1,890 0 1,890 203 1,890 0 FURNITURE - OFFICE 10 0 10 0 10 0 10 3 10 0 MATERIALS, APPARATUS AND EQUIPMENT 0 0 0 0 0 0 0 1 1 (1) PROVISIONS 2 0 2 0 2 0 2 2 2 0 BEVERAGES 4 0 4 0 4 0 4 0 4 0 PROTECTIVE CLOTHING & UNIFORMS 12 0 12 0 12 0 12 6 12 0 LAUNDRY COSTS 16 0 17 (1) 17 (1) 16 17 33 (17) OTHER SUPPLIES AND SERVICES 32 0 38 0 38 0 38 5 38 0 HEALTH AND SAFETY 15 0 15 0 15 0 15 0 15 0 CATERING - CONTRACT 0 0 0 0 0 0 0 1 1 (1) CATERING - OUTWITH CONTRACT 0 0 0 0 0 0 0 1 1 (1) OUTSOURCED MAIL 0 0 3 (3) 3 (3) 0 4 4 (4) SUPPLIES AND SERVICES 473 0 2,382 (13) 2,382 (13) 2,369 295 2,402 (33) TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 0 0 0 0 0 0 1 1 -1 POOL CAR RECHARGE - RENTAL CHARGE 26 0 26 0 26 0 26 3 26 0 POOL CAR RECHARGE - FUEL 6 0 6 0 6 0 6 0 6 0 POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 1 0 1 0 1 0 1 0 OTHER TRANSPORT COSTS 0 0 0 0 0 0 0 1 1 -1 FLEET SERVICE CHARGES 158 0 158 0 158 0 158 34 158 0 STORAGE 4 0 4 0 4 0 4 0 4 0 TRANSPORT AND PLANT 195 0 195 0 195 0 195 39 197 (2) ADMINISTRATION PRINTING AND STATIONERY 79 0 79 0 79 0 79 39 79 0 BULK PRINTING 68 0 68 0 68 0 68 0 68 0 TELEPHONES 95 0 95 0 95 0 95 36 95 0 MOBILE PHONES 34 0 34 0 34 0 34 3 34 0 ADVERTISING - OTHER 12 0 12 0 12 0 12 0 12 0 POSTAGES/COURIERS 171 0 171 0 171 0 171 62 171 0 SMS MESSAGING 0 0 0 0 0 0 0 3 3 (3) MEMBERSHIP FEES/SUBSCRIPTIONS 38 0 38 0 38 0 38 27 38 0 MEDICAL COSTS 25 0 25 0 25 0 25 6 25 0 LEGAL EXPENSES 6 0 61 (55) 38 (32) 6 44 44 (38) PETTY OUTLAYS 4 0 4 0 4 0 4 0 4 0 HOSPITALITY / CIVIC RECOGNITION 0 0 0 0 0 0 0 1 1 (1) GIRO BANK AGENCY FEES 4 0 4 0 4 0 4 0 4 0 PAYPOINT AGENCY FEES 13 0 13 0 13 0 13 16 32 (19) INTERNET AGENCY FEES 3 0 3 0 3 0 3 0 3 0 OTHER ADMIN COSTS 15 0 15 0 15 0 15 10 15 0 CONFERENCES - OFFICIALS 7 0 7 0 7 0 7 0 7 0 INTERNAL SUPPORT SERVICES ALLOCATION 5,020 0 5,020 0 5,020 0 5,020 0 5,020 0 ADMINISTRATION 5,594 0 5,649 (55) 5,626 (32) 5,594 247 5,655 (61) 72
Page 73
South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Period 6 Period 6 Revised Period 7 Period 7 Period 7 Housing and Revenue Account Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) Outturn) 25/26 Outturn) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 3,055 0 3,055 0 3,055 0 3,055 1,052 3,055 0 OTHER LOCAL AUTHORITIES 0 0 0 0 0 0 0 1 1 (1) GRANTS TO VOLUNTARY ORGANISATIONS 3 0 3 0 3 0 3 0 3 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 31 0 31 0 31 0 31 0 31 0 PAYMENTS TO OTHER BODIES 32 0 84 (52) 45 (13) 32 47 47 (15) PRIVATE INDIVIDUALS - GENERAL 150 0 150 0 150 0 150 0 150 0 PAYMENT TO OTHER BODIES 3,271 0 3,323 (52) 3,284 (13) 3,271 1,100 3,287 (16) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 80 0 80 0 80 0 80 116 116 (36) PAYMENT TO EXTERNAL CONSULTANTS 20 0 20 0 20 0 20 11 20 0 PAYMENT TO CONTRACTORS 100 0 100 0 100 0 100 127 136 (36) FINANCING CHARGES INTEREST-DEBT CHARGES 16,620 0 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 67 0 CFCR 35,633 0 35,633 0 35,633 0 35,633 17,012 35,633 0 INTEREST ON REVENUE BALANCES (825) 0 (825) 0 (825) 0 (825) 0 (825) 0 FINANCING CHARGES 51,495 0 51,495 0 51,495 0 51,495 17,012 51,495 0 TOTAL EXPENDITURE 137,832 53 137,912 57 137,620 89 137,964 49,464 138,000 (36) INCOME SALES - DEPARTMENTS OF THE AUTHORITY (1,169) 0 (1,169) 0 (1,169) 0 (1,169) (477) (1,169) 0 FEES AND CHARGES - GENERAL (5,579) 0 (5,579) 0 (5,579) 0 (5,579) (2,547) (5,579) 0 RENTAL INCOME (993) 0 (993) 0 (993) 0 (993) 0 (993) 0 HOUSE RENTS (120,121) (53) (120,756) 0 (120,496) 0 (120,751) (55,650) (120,751) 0 LOCK UP RENTS (2,980) 0 (2,980) 0 (2,980) 0 (2,980) (1,443) (2,980) 0 INSURANCE RECOVERIES (539) 0 (539) 0 (539) 0 (539) (121) (539) 0 OTHER INCOME (1,733) 0 (1,235) 0 (1,235) 0 (1,235) (645) (1,235) 0 REALLOCATION OF SUPPORT COSTS (717) 0 (717) 0 (717) 0 (717) 0 (717) 0 YEAR END T/FER TO BALANCE SHEET (4,001) 0 (3,944) (57) (3,912) (89) (4,001) 0 (4,037) 36 INCOME (137,832) (53) (137,912) (57) (137,620) (89) (137,964) (60,883) (138,000) 36 NET EXPENDITURE 0 0 0 0 0 0 0 (11,419) 0 0 73
Page 74
74
Page 75
Appendix F South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 31 October 2025 (No.7) 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 6.167 0.030 0.48% 2.932 Children and Families 52.591 52.959 (0.368) (0.70%) 25.175 Adults and Older People 192.409 192.409 0.000 0.00% 111.193 Justice and Substance Misuse 0.881 0.543 0.338 38.37% 0.368 Total Social Work Resources 252.078 252.078 (0.000) 0.00% 139.668 5 75
Page 76
Social Work Resources Variance Analysis 2025/26 (Period 7) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,723k under Admin & Clerical Staff – 362k under Basic Grade Social Workers – 1,351k under Managerial Support Specialist Staff - (663k) over Adult and Older People – 77k under Performance and Support – 219k under Justice – 48k under Children and Family - 798k under Adult and Older People – 427k under Justice - 124k under Children and Family - 62k under This relates to the underspends to Scheduling Assistant vacancies in Homecare, which are being recruited. This is offset by overtime costs for Managerial Support Specialist Staff (below). This is a result of vacancies which are actively being recruited. This is a result of vacancies which are actively being recruited. This is a result of vacancies which are actively being recruited. This is a result of vacancies which are actively being recruited. This is a result of 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 76
Page 77
Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Care Staff – (30k) over Instructors - 58k under Adult and Older People – (730k) over Performance and Support – (170k) over Criminal Justice - 199k under Children & Family – (77k) over Adult & Older People - 47k under Adult & Older People - 58 under recruited. This overspend is a result of turnover being less than anticipated to date, and overtime spend to cover the Scheduling Assistant vacancies in Homecare 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. 77
Page 78
Subjective Head Variance Subjective line Service / amount Explanation Manual Workers (Home Carers) – 328k under Other Employee Costs - 300k under Adult and Older People – 328k under Children & Family – 300k under This is a result of vacancies which are actively being recruited. This is a funding solution identified as part of the overall budget recovery plan. Property Costs (61k) over Fixtures and Fittings – (27k) over Adult and Older People – (27k) over The overspend relates to works required to a service users’ property to make habitable. Transport and Plant (228k) over Fleet Service Charges – (124k) over Pool Car Recharge- Rental – (108k) over Adult and Older People – (124k) over Children and Family - (120k) over The overspend relates to slippage in the 2024/25 saving for the decommissioning of Fleet buses that are no longer required. An action plan is being developed to ensure costs are reduced to achieve the saving in full. Alongside an overspend in Homecare due to aging vehicles. The overspend reflects the demand and arrangements for pool cars Administration (105k) over Legal Expenses – (52k) over Adult and Older People - (52k) over The overspend is a result of the level of legal costs, mainly in relation to Adults with Incapacity and guardianship orders. 78
Page 79
Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies (484k) over Payment to Vol Orgs - 86k under Payment to Private Individuals – 180k under Social Work – Foster Parents – (424k) over Social Work – Adoption Allowance – (286k) over Children & Family - 86k under Children & Family - 180k under Children and Family – (424k) over Children and Family – (286k) over This underspend is planned as part of the budget recovery plan within Children and Family. There has been a reduction in the number of supported carers and use of the shared care scheme. However, work has been undertaken to attract new carers in these areas. This recurring 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. It also relates to interagency adoption payments where carers have been identified out with South Lanarkshire. Payment to Contractors (444k) Over Payment to Private Contractors- Payments to Col Orgs-Care Element – (1,013k) over Children and Family – (1,013k) over This overspend relates to the budget pressure for residential placements continuing into 2025/2026 79
Page 80
Subjective Head Variance Subjective line Service / amount Explanation Payment to Contactors (cont.) Payment to Private Contractors – Secure Accommodation – 583k under Children and Family – 583k under There has been a reduction in the number of children being placed in secure accommodation via the Hearing System and paid for by the local authority. Transfer Payments (524k) over Direct Assistance to Persons – (516k) over Children and Family – (506k) over This overspend is due to budget pressure continuing into 2025/2026, an increase demand for kinship care allowances and an increase to the net cost to the Council arising from the migration to Universal Credit which has resulted in the loss of child tax credits from some kinship carers. Income 148k over recovered Fees and Charges – General – 87k over recovered Children and Family – 40k over recovered Adult and Older People – 47k over recovered This is due to the recovery of unused direct payments. This over recovery if offsetting small overspends in the current year’s Direct Payments and community outreach services within Children and Family. This over recovery relates to non- recurring income received in respect of recovery of prior year care costs from service users 80
Page 81
* The underlined variances represent new variances since the last report. Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Other Income – 44k over recovered Adult and Older People – 44k over recovered This over recovery of income relates to non-recurring reimbursement of costs. 81
Page 82
South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Period 6 Period 6 Revised Period 7 Period 7 Period 7 Social Work Resource - Total Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) Outturn) 25/26 Outturn) EMPLOYEE COSTS APT&C BASIC 5,916 171 6,128 239 6,362 425 6,790 2,763 6,373 417 APT&C OVERTIME 44 (44) 60 (60) 86 (86) 0 82 152 (152) APT&C SUPERANNUATION 385 16 397 23 411 37 446 176 392 54 APT&C NIC 452 0 680 3 759 (27) 732 329 689 43 SOCIAL WORKERS BASIC GRADE BASIC 13,808 704 13,927 1,105 14,005 1,029 14,937 6,456 13,825 1,112 SOCIAL WORKERS BASIC GRADE OVERTIME 69 3 102 (30) 92 (20) 72 43 91 (19) SOCIAL WORKERS BASIC GRADE SUPERANNUATION 969 34 918 122 933 107 1,029 408 914 115 SOCIAL WORKERS BASIC GRADE NIC 1,568 1 1,845 144 1,834 155 1,976 859 1,833 143 MAN/SPEC/FWORK BASIC 24,705 (189) 25,587 (119) 26,110 (376) 25,834 12,811 26,288 (454) MAN/SPEC/FWORK OVERTIME 162 (116) 293 (247) 263 (217) 46 272 221 (175) MAN/SPEC/FWORK SUPERANNUATION 1,631 11 1,640 65 1,669 41 1,722 802 1,673 49 MAN/SPEC/FWORK NIC 2,652 (58) 3,934 (60) 3,861 (51) 3,826 1,717 3,909 (83) CARE STAFF BASIC 16,765 227 17,417 269 17,391 355 17,746 8,161 17,405 341 CARE STAFF OVERTIME 591 (86) 805 (300) 801 (359) 442 411 919 (477) CARE STAFF SUPERANNUATION 1,066 22 1,086 45 1,083 52 1,135 504 1,060 75 CARE STAFF NIC 1,675 0 2,144 (4) 2,229 (8) 2,221 1,064 2,190 31 INSTRUCTORS - SOCIAL WORK BASIC 1,544 28 1,604 31 1,598 37 1,635 743 1,582 53 INSTRUCTORS - SOCIAL WORK SUPERANNUATION 98 4 103 3 100 6 106 48 103 3 INSTRUCTORS - SOCIAL WORK NIC 149 (8) 193 4 189 8 197 91 195 2 MANUAL WORKERS BASIC 29,173 484 30,629 271 29,994 323 30,312 14,290 29,989 323 MANUAL WORKERS OVERTIME 1,250 (15) 1,250 (15) 1,257 (22) 1,235 813 1,311 (76) MANUAL WORKERS SUPERANNUATION 1,893 51 1,948 74 1,911 73 1,984 895 1,922 62 MANUAL WORKERS NIC 3,195 (158) 4,003 0 3,927 0 3,923 1,903 3,904 19 TRAVEL AND SUBSISTANCE 392 5 340 57 372 25 397 129 375 22 OTHER EMPLOYEE COSTS 3,621 (2) 1,179 0 1,207 1 1,208 6 908 300 PENSION INCREASES 328 0 332 (4) 332 (4) 328 125 328 0 STRAIN ON THE FUND 2 (2) 7 (7) 5 (5) 0 12 5 (5) EMPLOYEE COSTS 114,103 1,083 118,551 1,609 118,781 1,499 120,279 55,913 118,556 1,723 PROPERTY COSTS RATES 360 0 360 0 364 0 364 0 357 7 SCOTTISH AKATER - UNMETERED CHARGES 1 0 1 0 1 0 1 0 1 0 SCOTTISH WATER - METERED CHARGES 175 0 175 0 175 0 175 98 177 (2) RENT 549 (1) 554 (6) 553 (11) 542 252 555 (13) PROPERTY INSURANCE 292 0 292 0 292 0 292 0 292 0 SECURITY COSTS 2 0 2 0 2 0 2 1 2 0 GROUND MAINTENANCE 0 0 0 0 0 0 0 12 0 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 2 0 14 (12) 11 (9) 14 57 24 (10) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 26 0 26 0 26 0 26 17 36 (10) ELECTRICITY - CONTRACT 707 0 707 0 707 0 707 144 707 0 ELECTRICITY - NON CONTRACT 0 0 0 0 0 0 0 3 0 0 GAS 481 0 471 0 471 0 471 126 471 0 FIXTURE & FITTINGS 10 0 10 0 14 (4) 10 32 37 (27) JANITOR SERVICE 0 0 0 0 1 (1) 0 2 1 (1) CLEANING CONTRACT 380 0 380 0 382 0 393 370 393 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 119 0 119 0 118 0 118 45 118 0 HEALTH & HYGIENE MATERIALS 86 0 86 0 86 0 86 40 86 0 AKINDOAK CLEANING 9 0 9 0 9 0 9 3 9 0 REFUSE UPLIFT 39 0 39 0 39 0 39 16 39 0 REMOVAL & STORAGE COSTS 1 0 1 0 1 0 1 6 1 0 OTHER PROPERTY COSTS 162 0 167 (5) 157 0 137 72 142 (5) PROPERTY COSTS 3,401 (1) 3,413 (23) 3,409 (25) 3,387 1,301 3,448 (61) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 805 0 818 (13) 829 (24) 812 841 835 (23) COMPUTER EQUIPMENT MAINTENANCE 34 0 34 0 38 (4) 27 13 27 0 I.T. EQUIPMENT MAINT-CONTRACT 192 0 192 0 192 0 179 4 179 0 I.T. ELECTRONIC MESSAGING 97 0 97 0 97 0 97 0 97 0 EQUIPMENT, APPARATUS AND TOOLS 122 (8) 122 (8) 122 (8) 114 31 123 (9) SMALL TOOLS 4 0 4 0 4 0 4 4 4 0 AIDS FOR CLIENTS 979 1 980 0 979 1 980 187 979 1 ADAPTATIONS FOR CLIENTS 972 0 972 0 972 0 981 270 981 0 SUPPLIES FOR CLIENTS 350 0 350 0 345 0 349 137 313 36 FURNITURE - OFFICE 1 0 3 (2) 2 (1) 1 8 2 (1) FURNITURE - GENERAL 0 0 34 (34) 34 (34) 0 37 0 0 FURNISHINGS (INCL. CROCKERY & LINEN) 15 0 15 0 15 0 15 13 15 0 MATERIALS 10 0 10 0 10 0 10 0 10 0 MATERIALS, APPARATUS AND EQUIPMENT 3 (1) 2 0 3 (1) 2 6 5 (3) PROVISIONS 217 0 219 (2) 222 0 222 98 225 (3) FOOD PURCHASES 437 0 437 0 437 0 437 196 437 0 BEVERAGES 50 0 50 0 50 0 50 18 50 0 SCHOOL MILK 34 0 34 0 34 0 34 16 34 0 PROTECTIVE CLOTHING & UNIFORMS 1,247 0 1,247 0 1,247 0 1,247 512 1,247 0 LAUNDRY COSTS 2 1 2 1 2 1 3 12 2 1 OTHER SUPPLIES AND SERVICES 46 0 46 0 40 (2) 38 15 41 (3) CATERING - CONTRACT 367 0 367 0 367 0 367 332 387 (20) CATERING - OUTWITH CONTRACT 31 0 31 0 31 0 31 4 31 0 OUTSOURCED MAIL 0 0 0 0 0 0 0 1 1 (1) DELIVERY CHARGE 0 0 0 0 0 0 0 6 0 0 SUPPLIES AND SERVICES 6,015 (7) 6,066 (58) 6,072 (72) 6,000 2,761 6,025 (25) 82
Page 83
South Lanarkshire Council Period 4 Period 4 Period 5 Period 5 Period 6 Period 6 Revised Period 7 Period 7 Period 7 Social Work Resource - Total Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) Outturn) 25/26 Outturn) TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 0 0 0 0 0 0 15 0 0 POOL CAR CHARGES-RENTAL 168 0 268 (100) 269 (100) 169 101 277 (108) POOL CAR CHARGES-FUEL 16 0 16 0 15 0 15 0 10 5 POOL CAR CHARGES-ADDITIONAL COSTS 3 0 4 (1) 5 (2) 3 2 4 (1) OTHER TRANSPORT COSTS 807 0 807 0 807 0 807 373 807 0 INSURANCE 24 0 24 0 24 0 24 0 24 0 FLEET SERVICE CHARGES 3,353 (227) 3,404 (121) 3,401 (118) 3,283 2,777 3,407 (124) HIRE OF EXTERNAL VEHICLES 7 0 7 0 7 0 7 1 7 0 EXTERNAL TRANSPORT CONTRACT 0 0 0 0 0 0 0 3 0 0 PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 0 0 0 0 0 0 0 2 0 0 PUPIL TRANSPORT - OTHER 10 0 10 0 10 0 10 4 10 0 TRANSPORT AND PLANT 4,388 (227) 4,540 (222) 4,538 (220) 4,318 3,278 4,546 (228) ADMINISTRATION PRINTING AND STATIONERY 92 (1) 94 (3) 98 (7) 91 38 112 (21) TELEPHONES 199 0 205 (5) 200 0 200 52 210 (10) MOBILE PHONES 283 0 282 0 282 0 282 1 282 0 ADVERTISING - RECRUITMENT 4 0 4 0 4 0 4 0 4 0 ADVERTISING - OTHER 10 0 10 0 10 0 10 1 10 0 POSTAGES/COURIERS 54 0 54 0 54 0 54 23 54 0 SMS MESSAGING 2 0 2 0 2 0 2 0 2 0 MEMBERSHIP FEES/SUBSCRIPTIONS 93 (11) 87 (5) 73 (11) 62 58 73 (11) INSURANCE 27 0 27 0 27 0 27 0 27 0 MEDICAL COSTS 28 0 41 (13) 41 (7) 34 39 44 (10) LEGAL EXPENSES 536 (79) 507 (50) 507 (50) 457 301 509 (52) PETTY OUTLAYS 0 0 0 0 0 0 0 1 0 0 HOSPITALITY / CIVIC RECOGNITION 2 0 2 0 2 0 2 3 2 0 PAYPOINT AGENCY FEES 0 0 0 0 0 0 0 2 0 0 OTHER ADMIN COSTS 21 0 21 0 15 0 15 8 15 0 CONFERENCES - OFFICIALS (incl associated costs) 7 0 7 0 15 0 15 1 15 0 TRAINING 56 0 56 0 59 0 59 9 60 (1) INTERNAL SUPPORT SERVICES ALLOWANCES 410 0 410 0 410 0 410 0 410 0 ADMINISTRATION 1,824 (91) 1,809 (76) 1,799 (75) 1,724 537 1,829 (105) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 165 0 165 0 165 0 165 0 165 0 OTHER LOCAL AUTHORITIES 25 0 25 0 25 0 25 0 25 0 GRANTS TO VOLUNTARY ORGANISATIONS 23 0 23 0 23 0 23 12 23 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 1,617 0 1,733 0 1,727 0 1,727 751 1,641 86 PAYMENTS TO OTHER BODIES 2,035 0 2,040 0 2,354 0 2,354 461 2,354 0 PAYMENTS TO HEALTH BOARD 1,508 0 1,508 0 1,508 0 1,508 0 1,508 0 PRIVATE INDIVIDUALS - GENERAL 710 0 710 0 715 0 711 197 531 180 SOCIAL WORK - FOSTER PARENTS 6,635 (200) 6,770 (200) 6,770 (200) 6,570 3,715 6,994 (424) SOCIAL WORK - FOSTER PARENTS D 94 0 94 0 94 0 94 72 94 0 SOCIAL WORK - ADOPTION ALLOWANCES 750 (100) 750 (100) 750 (100) 650 607 936 (286) DIRECT PAYMENTS 11,261 0 11,261 0 11,261 0 11,261 5,625 11,301 (40) PAYMENT TO OTHER BODIES 24,823 (300) 25,079 (300) 25,392 (300) 25,088 11,440 25,572 (484) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 156,180 (1) 156,448 (408) 156,514 (473) 156,041 76,558 156,471 (430) PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 117 0 117 0 137 0 139 62 153 (14) PAYMENT TO CONTRACTORS 156,297 (1) 156,565 (408) 156,651 (473) 156,180 76,620 156,624 (444) TRANSFER PAYMENTS DIRECT ASSISTANCE TO PERSONS 4,700 (350) 4,710 (360) 4,705 (360) 4,345 2,756 4,861 (516) SECTION PAYMENTS 30 0 30 0 30 0 30 27 38 (8) TRANSFER PAYMENTS 4,730 (350) 4,740 (360) 4,735 (360) 4,375 2,783 4,899 (524) FINANCING CHARGES LEASING CHARGES - OPERATIONAL (1) 0 (1) 0 (1) 0 (1) 0 (1) 0 I.T. EQUIPMENT LEASING - CONTRACT 395 0 395 0 395 0 395 0 395 0 FINANCING CHARGES 394 0 394 0 394 0 394 0 394 0 TOTAL EXPENDITURE 315,975 106 321,157 162 321,771 (26) 321,745 154,633 321,893 (148) INCOME NON RELEVANT GOVERNMENT GRANT (8,696) 0 (8,811) 0 (8,838) 0 (8,838) (3,499) (8,838) 0 RESOURCE TRANSFER INCOME FROM (25,786) 0 (25,786) 0 (25,786) 0 (25,786) (6,447) (25,786) 0 CONTRIBUTIONS FROM OTHER BODIES (791) 0 (801) 10 (791) 0 (791) (256) (791) 0 SALES - SALE OF MEALS (14) 0 (29) 15 (30) 16 (14) (27) (31) 17 FEES AND CHARGES - GENERAL (6,546) (106) (6,465) (187) (6,662) 10 (6,652) (4,359) (6,739) 87 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (443) 0 (443) 0 (443) 0 (443) (106) (443) 0 CHARGES TO HEALTH BOARDS (26,252) 0 (26,252) 0 (26,345) 0 (26,345) (130) (26,345) 0 FEES AND CHARGES - DEPARTMENTS (218) 0 (218) 0 (218) 0 (218) 0 (218) 0 RENTAL INCOME (45) 0 (45) 0 (45) 0 (45) (28) (45) 0 OTHER INCOME (135) 0 (135) 0 (135) 0 (135) (113) (179) 44 ACCOMMODATION INCOME FROM USERS (400) 0 (400) 0 (400) 0 (400) 0 (400) 0 INCOME (69,326) (106) (69,385) (162) (69,693) 26 (69,667) (14,965) (69,815) 148 NET EXPENDITURE 246,649 0 251,772 0 252,078 0 252,078 139,668 252,078 0 83
Page 84
84