Agenda Document Pack - Financial Resources Scrutiny Forum - 12/02/2026
South Lanarkshire Council · 12 February 2026
Back to Financial Resources Scrutiny Forum — 12 February 2026 and its agenda
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Council Offices, Almada Street Hamilton, ML3 0AA Wednesday, 04 February 2026 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, 12 February 2026 Time: 14:00 Venue: Hybrid - Committee Room 1, Council Offices, Almada Street, Hamilton, ML3 0AA The business to be considered at the meeting is listed overleaf. Yours sincerely Paul Manning Chief Executive Members Grant Ferguson (Chair), Julia Marrs (Depute Chair), Mathew Buchanan, Colin Dewar, Monique Equi, Ross Gowland, Gavin Keatt, Richard Lockhart, Carol Nugent Substitutes Archie Buchanan, Elise Frame, Celine Handibode, Susan Kerr 1
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BUSINESS 1 Declaration of Interests 2 Minutes of Previous Meeting Minutes of the meeting of the Financial Resources Scrutiny Forum held on 11 December 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 26 January 2026 by the Executive Director (Finance and Corporate Resources). (Copy attached) 7 - 28 3b Capital Budget Monitoring 2025/2026 - Housing Capital Programme Report dated 26 January 2026 by the Executive Director (Finance and Corporate Resources). (Copy attached) 29 - 34 4 Revenue Budget Monitoring 2025/2026 Report dated 4 February 2026 by the Executive Director (Finance and Corporate Resources). (Copy attached) 35 - 50 5 Revenue Budget Monitoring 2025/2026 - Detailed Resource Analysis Report dated 26 January 2026 by the Executive Director (Finance and Corporate Resources). (Copy attached) 51 - 116 Urgent Business 6 Urgent Business Any other items of business which the Chair decides are urgent. For further information, please contact:- Clerk Name: Carol Lyon Clerk Telephone: 07385370065 Clerk Email: carol.lyon@southlanarkshire.gov.uk 2
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FINANCIAL RESOURCES SCRUTINY FORUM Minutes of meeting held via Confero and in Committee Room 1, Council Offices, Almada Street, Hamilton on 11 December 2025 Chair: Councillor Grant Ferguson Councillors Present: Councillor Mathew Buchanan, Councillor Colin Dewar, Councillor Ross Gowland, Councillor Gavin Keatt, Councillor Richard Lockhart, Councillor Julia Marrs (Depute), Councillor Carol Nugent Councillor’s Apology: Councillor Monique Equi Attending: Finance and Corporate Resources G Booth, Finance Manager (Strategy); E-A McGonigle, Administration Adviser; A Norris, Administration Assistant; L O’Hagan, Head of Finance (Strategy) Housing and Technical Resources A Roxburgh, Project Manager 1 Declaration of Interests No interests were declared. 2 Minutes of Previous Meeting The minutes of the meeting of the Financial Resources Scrutiny Forum held on 13 November 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 20 November 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 3 October 2025. The revised General Services Capital Programme for 2025/2026 totalled £67.712 million, as detailed in Appendix B to the report. The revised programme included adjustments totalling a net decrease of £1.274 million, as detailed in Appendix A to the report, which were agreed by the Executive Committee on 3 December 2025. The 2025/2026 programme had 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 of £0.250 million was required in 2026/2027. 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 £67.712 million. Actual spend to 3 October 2025 was £17.616 million and actual funding received at 3 October 2025 was £23.203 million. 2 3
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The physical progress achieved with the General Fund Capital Programme 2025/2026 at 3 October 2025 was detailed in appendices E to G of the report. Councillor M Buchanan requested clarification on the information contained in Appendix C to the report in relation to Roads, Transport and Fleet and also Office Accommodation (Housing and Technical Resources). The Head of Finance (Strategy) advised that she would provide the information to him. Councillor Lockhart requested further information in relation to the First Stop temporary accommodation. The Head of Finance (Strategy) agreed to contact Housing and Technical Resources for the information and provide it to him. The Forum decided: that the physical and financial progress of the 2025/2026 General Fund Capital Programme be noted. [Reference: Minutes of 13 November 2025 (Paragraph 3a) and Minutes of the Executive Committee of 5 November and 3 December 2025 (Paragraphs 4)] In terms of Standing Order No 14, the Chair adjourned the meeting during this item of business at 2.15pm due to technical difficulties. The meeting reconvened at 2.24pm and Councillor Nugent was not present 3b Capital Budget Monitoring 2025/2026 – Housing Capital Programme A report dated 20 November 2025 by the Executive Director (Finance and Corporate Resources) was submitted on the position of the Housing Capital Programme 2025/2026 at 3 October 2025. The revised Housing Capital Programme for 2025/2026 totalled £87.740 million. Programmed funding for the year also totalled £87.740 million. The budget, along with a detailed breakdown of the funding sources, was included in Appendix A to the report. The profile of spend on the New Build programme reflected the Scottish Government approval timescales, where some projects had now commenced later in the year. Any reduction in spend as a result of this would be offset by an opportunity to accelerate the Housing Investment Programme spend on External Fabrics and Energy Efficiency projects from 2026/2027. Any borrowing not used in 2025/2026 in relation to the new build programme would be carried forward into 2026/2027 to allow completion of the projects. The predicted spend position for the Housing and Technical Resources’ Capital Programme for 2025/2026 was £87.740 million. Spend to 3 October 2025 totalled £33.147 million and actual funding received was £33.147 million. The physical progress achieved with the Housing Capital Programme 2025/2026 at 3 October 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 13 November 2025 (Paragraph 3b) and Minutes of the Executive Committee of 3 December 2025 (Paragraph 4)] 4
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4 Revenue Budget Monitoring 2025/2026 A report dated 20 November 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 3 October 2025 and a projection for the year to 31 March 2026. As at 3 October 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:- pay award packaging extended producer responsibility The Forum decided: (1) that the projected breakeven position on the General Fund Revenue Account for 2025/2026, and the actual spend as at 3 October 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 3 October 2025, as detailed in Section 5 and Appendix 2, be noted. [Reference: Minutes of 13 November 2025 (Paragraph 4)] 5 Revenue Budget 2025/2026 – Detailed Resource Analysis A report dated 20 November 2025 by the Executive Director (Finance and Corporate Resources) was submitted comparing actual expenditure against budgeted expenditure for the period 1 April to 3 October 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 3 October 2025 details of the most significant variances within Resources and the Housing Revenue Account across subjective headings and across Services as at 3 October 2025 a line by line trend analysis of the total Resources’ expenditure and income across subjective headings as at 3 October 2025 The Forum decided: that the position as at 3 October 2025 be noted. [Reference: Minutes of 13 November 2025 (Paragraph 5)] 6 Urgent Business There were no items of urgent business. 5
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 12 February 2026 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 29 December 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; and (2) that £0.020 million of Ward 7 Local Action Fund monies be allocated to the Darwin Road Playpark (section 4.2), be noted. [1recs] 3. Background 3.1. The Capital reports attached provide detail on the position as at 29 December 2025 from both a financial and physical perspective. 3.2. Appendices A to C show the financial position of the General Fund Capital Programme, with the physical progress detailed in appendices D to F – as they are split into Build, Non-Build and Roads. 4. General Fund Capital Programme 2025/2026 4.1. 2025/26 Budget: The revised Capital Programme for 2025/2026 totals £67.712 million as shown in Appendix A. This revised programme consists of the base budget plus carry forward projects and adjustments which have been agreed by the Executive Committee up to and including its meeting on 4 February 2026. 4.2. The budget for the year includes an allocation of £0.020 million of Local Action Fund monies. Local Ward Members (in Ward 7) have agreed that these funds will now be spent on Darwin Road Playpark. 4.3. The Walk Wheel Cycle Trust (formerly SUSTRANS) have confirmed that South Lanarkshire will receive £0.810 million for improvements along the existing NCN75 Clyde walkway path and to update the traffic signal at St Stephens Avenue/East Kilbride Road Crossing, Rutherglen. Works are underway to progress this project and maximise spend this financial year, however, given the timing of the award, this budget 3a 7
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will be added to the 2026/2027 programme with any spend achieved in 2025/2026 managed from the funding available. 4.4. In order to maximise use of space in corporate buildings, the first-floor former coffee shop space will be refurbished to a meeting area consisting of dedicated meeting pods, bringing the area back into productive use. The budget required is £0.050 million and this will be funded from within the Prioritised Urgent Investment budget in the existing programme and will have no impact on the total programme. 4.5. The funding available to support the programme also totals £67.712 million and is detailed in Appendix C. 4.6. 2025/2026 Forecast: The programme spend and funding for the General Fund is summarised in Appendix C. As noted in 4.1, the total capital spending programme for the year is £67.712 million. 4.7. Appendix C shows a forecast for the financial year of £65.962 million. 4.8. The forecast for this financial year reflects anticipated spend on 2 projects: East Kilbride Town Centre (£0.800 million) where the demolition costs are lower than anticipated, and Hamilton Junctions (£0.950 million) as works planned for Wellhall Road have been reprogrammed to begin in spring 2026. 4.9. 2025/2026 Actual Position: Actual spend incurred to the 29 December 2025 totals £35.036 million. 4.10. Actual funding received to 29 December 2025 is £41.194 million. Relevant officers will continue to closely monitor the generation of all income including receipts. 4.11. Leisure and Culture Transformation Fund Programme: The Transformation Fund has a total budget of £13.000 million with forecast spend of £10 million expected in 2025/2026. 4.12. Physical progress through the year is going well. Projects complete to date include Fitness Studio Modernisation and Gym Upgrades across the area (in John Wright Sports Centre, Carluke Leisure Centre, Hamilton Water Palace and Lanark Lifestyles), as well as Library reprovisions at Hillhouse and Earnock, Greenhills, Blantyre, and Forth. 4.13. Other finished projects include the pitch replacement at Whitemoss Recreation Area, the pool, changing and fabric upgrades at Coalburn Leisure Centre, the football pavilion toilet upgrade and lift replacement at Hamilton Palace, and the internal upgrades at the Murray Owen Centre. 4.14. Work is continuing across a number of other projects including the conservatory roof at Calderglen Country Park, the upgrades to the dryside changing and showers in Blantyre Leisure Centre, the upgrade works at Lanark Memorial Hall, and the toilets at Chatelherault Country Park. 4.15. In addition, the Fitness Studio Modernisation & Gym Upgrade programme continues with works commenced at Dollan Aqua Centre, Blackwood Community Wing and South Lanarkshire Lifestyles Eastfield. 8
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5. Employee Implications 5.1. There are no employee implications as a result of this report. 6. Financial Implications 6.1. The financial implications are included in section 4 of this report. 7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 8. Other Implications 8.1. The main risk associated with the Council’s Capital Programme is an overspend. The risk has been assessed as low given the detailed project management plans prepared and monitored for each project. The risk of overspend is managed through four weekly Investment management meetings. 9. Integrated Impact Assessment and Consultation Requirements 9.1. This report does not introduce a new policy, function or strategy or recommend a change to existing policy, function or strategy and, therefore, no impact assessment is required. 9.2. There was no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director (Finance and Corporate Resources) 26 January 2026 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References South Lanarkshire Council, 26 February 2025 Executive Committee, 4 February 2026 List of Background Papers Capital Ledger prints to 29 December 2025 Contact for Further Information If you would like to inspect the background papers or want further information, please contact: Lorraine O’Hagan, Head of Finance (Strategy) Ext: 2601 (Tel: 01698 452601) E-mail: lorraine.o’hagan@southlanarkshire.gov.uk 9
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APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/26 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2025 TO 29 DECEMBER 2025 £m Total Base Budget (including carry forward from 2024/2025) 67.712 Proposed Adjustments – Period 10 0.000 Total Revised Budget 67.712 2025/26 Budget Period 10 Proposed Adjustments Revised 2025/26 Budget Resource £m £m £m Community & Enterprise 55.159 - 55.159 Education 5.007 - 5.007 Finance & Corporate 0.645 - 0.645 Housing & Technical 6.564 - 6.564 Social Work 0.337 - 0.337 TOTAL CAPITAL PROGRAMME 67.712 - 67.712 3a 11
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APPENDIX B SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/26 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2025 TO 29 DECEMBER 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 0 568 Enterprise & Sustainable Dev 32,674 7,271 (15,883) 24,062 8,630 (3,404) 29,288 27,538 1,750 16,008 Roads, Transport & Fleet 14,655 2,820 3,014 20,489 2,722 0 23,211 23,211 0 12,583 Resource Total 49,222 11,069 (12,616) 47,675 11,830 (4,345) 55,160 53,410 1,750 29,159 Education Growth / Accommodation Pressures 1,603 709 1,370 3,682 566 (1,063) 3,185 3,185 0 1,864 ICT Developments 1,300 46 0 1,346 0 0 1,346 1,346 0 769 Free School Meals 0 473 3 476 0 0 476 476 0 384 Resource Total 2,903 1,228 1,373 5,504 566 (1,063) 5,007 5,007 0 3,017 Finance & Corporate IT Services 300 245 0 545 150 (50) 645 645 0 280 Resource Total 300 245 0 545 150 (50) 645 645 0 280 Housing & Technical Office Accom 6,000 1,930 180 8,110 (4,258) 0 3,852 3,852 0 1,582 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 0 661 Resource Total 7,645 2,607 (124) 10,128 (3,564) 0 6,564 6,564 0 2,243 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 65,962 1,750 35,036 12
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APPENDIX C SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/26 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2025 TO 29 DECEMBER 2025 2025/26 Original Estimate inc C/F 2025/26 Revised Budget 2025/26 Forecast Spend 2025/26 Forecast Variance 2025/26 Actual to 29/12/25 Expenditure £m £m £m £m £m General Fund Programme 64.188 67.712 65.962 1.750 35.036 Income 2025/26 Budget 2025/26 Revised Budget 2025/26 Actual To 29/12/25 £m £m £m Prudential Borrowing 17.192 17.425 0.000 Developers Contributions 1.965 4.679 3.239 Partners 0.450 3.682 1.172 Scottish Government: - Capital Grant 27.467 28.352 28.352 - Vacant and Derelict Land - Place Based Investment 1.477 0.589 1.502 0.589 0.994 0.602 Levelling Up Fund 7.700 7.200 6.135 Capital Receipts 0.700 0.700 0.700 Specific Reserves 0.038 1.284 0.000 Revenue Contribution 6.610 2.299 0.000 TOTAL FUNDING 64.188 67.712 41.194 13
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Appendix D (Page 1) GENERAL FUND CAPITAL PROGRAMME 2025/2026 BUILD EXECUTIVE SUMMARY PERIOD ENDED 29 DECEMBER 2025 (PERIOD 10) 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 48 56 73 - - - - Projects on Programme - 124 172 170 166 159 156 149 145 130 - - - - Projects Behind Programme - 1 0 1 3 1 1 0 0 0 - - - - Projects Altered Brief/ Programme - 1 3 3 2 5 4 3 4 2 - - - - Projects Held - 12 10 10 7 8 8 9 8 8 - - - - - 143 193 195 202 208 209 209 213 213 0 0 0 0 Project Status Design Feasibility - 79 126 126 112 113 111 73 70 60 - - - - Sketch Design - 3 2 1 1 1 1 1 1 1 - - - - Detailed Design - 1 1 2 2 3 2 1 1 1 - - - - Production Information - 4 5 5 8 8 8 10 10 9 - - - - Tendering - 36 36 37 35 32 31 25 26 26 - - - - On Site - 15 15 13 20 16 16 51 49 43 - - - - Complete - 5 8 11 24 35 40 48 56 73 - - - - - 143 193 195 202 208 209 209 213 213 0 0 0 0 14
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Appendix D (Page 2) General Services Capital Programme 2025/2026 Build Variance Explanations Project Name Status Variance Explanation - - - 15
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Appendix E (Page 1) GENERAL FUND CAPITAL PROGRAMME 2025/2026 NON-BUILD EXECUTIVE SUMMARY PERIOD ENDED 29 DECEMBER 2025 (PERIOD 10) 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 31 31 31 Approved from 25/26 Programme - - - 12 15 16 16 17 17 17 Total Projects Currently Reported - - - 40 46 47 47 48 48 48 Number of Projects Projects Completed - - - 3 3 5 8 11 11 11 Projects Ahead of Programme - - - 0 0 0 0 0 0 0 Projects on Programme - - - 37 43 42 39 35 35 35 Projects Behind Programme - - - 0 0 0 0 0 0 0 Projects, Altered Brief/Programme - - - 0 0 0 0 0 0 0 Projects On Hold - - - 0 0 0 0 2 2 2 - - - 40 46 47 47 48 48 48 16
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General Services Capital Programme 2025/2026 Appendix E Non-Build Executive Summary – Project Status (Page 2) 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 Hold Nature Restoration Fund On programme Renewal of Play Parks On programme Glenaffeoch Road Play Area On programme Greenhall Replacement Bridge On Hold 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 Complete Clyde Walkway repairs On programme Country parks upgrades On programme Composting Pilot On programme Disposable dishware reduction pilot Complete McKirdy Park Complete Alexander Hamilton Memorial Fountain - Stonehouse Park Complete Calderglen Country Park - One Way System & Infrastructure Complete 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
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Appendix F (Page 1) GENERAL SERVICES CAPITAL PROGRAMME 2025/2026 ROADS EXECUTIVE SUMMARY PERIOD ENDED 29 DECEMBER 2025 (PERIOD 10) 1 2 3 4 5 6 7 8 9 10 11 12 13 Number of Projects Total Projects Currently Reported - - - 158 165 184 186 186 186 218 Programme Status Projects Complete - - - 36 69 80 87 87 87 113 Projects on Programme - - - 122 87 95 90 90 90 95 Projects Behind Programme - - - 0 0 0 0 0 0 0 Projects, Altered Brief / Programme - - - 0 0 0 0 0 0 1 Projects Still to Commence - - - 0 9 9 9 9 9 9 - - - 158 165 184 186 186 186 218 Project Status Briefing - - - 19 19 16 15 15 15 16 Production Information - - - 86 59 69 67 67 67 67 Billing - - - 0 0 0 0 0 0 0 Tendering - - - 0 1 2 2 2 2 1 On Site - - - 17 17 17 15 15 15 21 Complete - - - 36 69 80 87 87 87 113 - - - 158 165 184 186 186 186 218 18
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Appendix F (Page 2) General Services Capital Programme 2025/2026 Roads Variance Explanations Project Name Status Variance Explanation - - - 19
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 10 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
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 10 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
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 10 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 High Blantyre Road, Blantyre 1 1 Broomfield Road, Netherburn 1 1 Annsfield Road 1 1 Hill Street, Hamilton 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 for 2026/27 schemes 1 1 22
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 10 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 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 Carriageway patching and various minor works 1 1 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 Hill Street, Hamilton 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 23
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 10 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 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 Jerviswood, Lanark 1 1 Hillview, Symington 1 1 Nemphlar Moor 1 1 Laverockhall, Lanark 1 1 Strategic Infrastructure - Drainage Schemes Spittal Road, Carnwath 1 1 A73 Roberton @Littlegill 1 1 B7018 Dillarburn 1 1 Vere Road, Kirkmuirhill 1 1 Tower Road, Douglas 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 B7015 Climpy Road, Forth 1 1 Roberton Back Road, Dunsyre 1 1 B7055 Sornfallow 1 1 Auchnatroch, Dillarburn 1 1 Preparatory Patching 1 1 24
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 10 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 Foulford Road, Lesmahagow (Drainage) 1 1 Foulford Road, Lesmahagow (Surfacing) 1 1 B7078 Woodpark 1 1 B7086 Boghead 1 1 Daer Water Road, Elvanfoot 1 1 B7086 Burnfoot, Auchenheath 1 1 Hawksland, Lesmahagow 1 1 Blair Road, Crossford 1 1 Dillarburn Road, Lesmahagow 1 1 C37 Harelaw A706 to A70 Tarbrax 1 1 Carriageway patching and various minor works 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 25
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 10 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 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 Duke St MSCP 1 1 Burnside Bridge, Rutherglen (Porkect led by Network Rail) 1 1 Traffic and Transportaion Various minor works, lining & signing works 1 1 Vehicle Actived Signs ~ Upgrades 1 1 Vehicle and Pedestrian counters ~ Upgrades 1 1 Lighting ~ LED & Columns Renewal of street lighting infrastructure 1 1 BRIDGES Clyde Bridge ~ Remedial works and retention release payment only 1 1 SCOTTISH GOVERNMENT TIER 1 FUNDING (FORMERLY CWSR) Pedestrian and cycle improvements Hairmyres P&R ~ Active Travel Works 1 1 Redwood Drive ~ junction upgrade 1 1 Strathaven Road / Calderglen ~ Active Travel 1 1 Columbie Junction ~ Active travel 1 1 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 26
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 10 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 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 Various 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 CYCLING SCOTLAND Cycle shelter installations @ 7 Primary Schools 1 1 Cycle shelter upgrades 1 1 16 67 0 1 21 113 113 95 0 1 9 27
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 12 February 2026 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 29 December 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 29 December 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 4 February 2026. 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. As noted previously, the profile of spend on the New Build programme has been affected by delays in the 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 29
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4.6. 2025/2026 Actual Position: Spend to 29 December 2025 on the Housing Capital Programme amounts to £52.315 million. 4.7. As at 29 December 2025, £52.315 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) 26 January 2026 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References Executive Committee, 4 February 2026 List of Background Papers Capital Ledger prints to 29 December 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 30
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APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/26 HOUSING PROGRAMME FOR PERIOD 1 APRIL 2025 TO 29 DECMBER 2025 2025/26 Annual Budget 2025/26 Forecast Spend 2025/26 Forecast Variance 2025/26 Actual to 29/12/25 £m £m £m £m Expenditure 2025/26 Budget 87.740 87.740 - 52.315 2025/26 Annual Budget 2025/26 Actual to 29/12/25 £m £m Income Capital Funded from Current Revenue 35.633 23.824 Prudential Borrowing 21.061 16.073 Scottish Government Specific Grant: - New Build 24.726 9.492 - Open Market Purchase Scheme 6.000 2.651 - Mortgage to Rent 0.120 0.060 Climate Emergency Fund 0.200 0.000 Other Income 0.000 0.215 87.740 52.315 31
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Appendix B (Page 1) HOUSING CAPITAL PROGRAMME 2025/2026 EXECUTIVE SUMMARY PERIOD ENDED 29 DECEMBER 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 30 36 40 - - - - Projects on Programme - 100 104 106 110 98 92 98 92 86 - - - - Projects Behind Programme - 5 2 0 0 1 1 1 3 2 - - - - Projects Altered Brief/Programme - 1 3 6 0 5 6 1 1 4 - - - - Projects Held - 16 17 17 16 20 20 18 12 12 - - - - - 131 139 144 145 148 148 148 144 144 0 0 0 0 Project Status Design Feasibility - 34 40 43 40 37 36 33 25 25 - - - - Sketch Design - 6 5 2 1 1 1 1 1 1 - - - - Detailed Design - 2 2 1 2 2 2 2 1 1 - - - - Production Information - 18 17 21 21 20 19 19 16 12 - - - - Tendering - 20 23 23 23 27 27 23 25 23 - - - - On Site - 42 39 39 39 37 34 40 40 42 - - - - Complete - 9 13 15 19 24 29 30 36 40 - - - - - 131 139 144 145 148 148 148 144 144 0 0 0 0 32
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Appendix B (Page 2) Housing Capital Programme 2025/2026 Build Variance Explanations Project Name Status Variance Explanation Toryglen Road – Window and Door Replacements Behind Programme The programme of works has been delayed due to 28-day abandonment notice served to property. Various Lock Ups – Refurbishment works Behind Programme The programme of works has been delayed due to access issues and poor weather. 33
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1 2 3 4 5 6 7 8 9 10 11 12 13 14 Original Budget 25/26 0 2.462 7.801 14.379 19.032 27.399 32.898 39.037 45.174 52.218 58.358 64.497 70.636 85.948 Revised Budget 25/26 0 2.462 7.801 14.379 19.032 27.525 33.147 39.407 45.148 52.315 58.583 64.85 71.117 87.74 Actual 25/26 0 2.462 7.801 14.379 19.032 27.525 33.147 39.407 45.148 52.315 0 0 0 0 0 10 20 30 40 50 60 70 80 90 100 £ Millions HRA Capital Expenditure Profile Graph 25/26 34
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 12 February 2026 Report by: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget Monitoring for Period 10 - 1 April 2025 to 29 December 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 29 December 2025 [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s):- [recs] (1) that previously approved transfers to reserves totalling £38.108 million (section 4.2), be noted; (2) that the proposed transfers to reserves totalling £16.339 million (section 4.2 and Appendix 2), be noted; (3) that including the position across Resources, Corporate Items and Council Tax, and the transfers to Reserves, the Council’s outturn underspend of £3.579 million for 2025/2026 (section 4.3), be noted; (4) that the proposal that the anticipated underspend of £0.040 million on Community Grants be transferred to food banks (section 4.7), be noted; (5) that the non-recurring underspend of £1.762 million in the delegated budget to the IJB be retained by them and held in reserves for their use in future years (section 4.10), be noted; (6) that the proposed use of £3.579 million underspend for 2025/2026 as set out in section 4.17, be noted; and (7) that the projected breakeven position on the Housing Revenue Account for 2025/2026 (section 6 and Appendix 4 of the report), be noted. 3. Background 3.1. This overview report will summarise the 2025/2026 Probable Outturn position for the Council’s General Fund Revenue Account to 31 March 2026. An Executive Summary is provided in Section 4, while Section 5 provides the detail of the General Fund outturn position including details of proposed transfers to Reserves. Section 6 provides the position on the Housing Revenue Account. Given the timing of the Local Government Settlement this year, this paper does not include the impact of any revenue grant redeterminations on the 2025/2026 Budget and Probable Outturn. Any impact will be reflected in the next monitoring report to this Committee as appropriate. 4 35
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3.2. When establishing the Probable Outturn position for the year, Resources were asked to take all known commitments into account. This report details the anticipated spend for the current year (detailed figures shown in Appendix 1) and proposes funds to be transferred to reserves for future commitments (Appendix 2). The report will also detail the position after the proposed transfers to reserves (Appendix 3) for those known commitments required in the next financial year. Finally, Appendix 4 provides the Housing Revenue Account position. 4. Executive Summary – 2025/2026 General Services Probable Outturn 4.1. This report and appendices provide a detailed analysis of the Council’s financial position. While the full detail and background is provided in the report, the summary position including the key highlights is detailed in this Executive Summary. 4.2. The outturn position before any new proposed Transfers to Reserves is shown in detail in Appendix 1 and summarised in Table 1. Table 1 shows the initial underspend of £19.918 million. This is after the previously identified / approved Transfers to Reserves totalling £38.108 million previously agreed by Committee in relation to: • the underspend arising from the Loans Fund review (£13.349 million, as agreed at Executive Committee, June 2025) • the timing of spend on 2025/2026 Investments (£13.859 million, detailed in the Executive Committee, June 2025), • the use of the 2025/2026 underspend arising from teacher numbers (£4.200 million, as agreed at Executive Committee, August 2025), • the timing of spend on the Waste and Recycling Services pEPR budget (£2.200 million, as agreed at Executive Committee, December 2025), and • the core monies released by Packaging Extended Producer Responsibility (pEPR) funding to be used for the Budget Strategy (£4.500 million, as agreed at Executive Committee, December 2025). Table 1: Analysis of Outturn Position Position Before Transfers to Reserves Proposed Transfers to Reserves Position After Transfers to Reserves £m £m £m Resource Position (section 4.4) 7.290 6.364 0.926 Loan Charges (section 4.13) 2.459 0.358 2.101 Corporate Items (section 4.14) 9.839 9.417 0.422 Council Tax (section 4.15) 0.330 0.200 0.130 Probable Outturn Position 19.918 16.339 3.579 4.3. The figures in Table 1 show proposed transfers to reserves totalling £16.339 million. The result is a Council underspend of £3.579 million. The previously identified Transfers to Reserves (£38.108 million) and the proposed Transfers to Reserves (£16.339 million) are shown (Appendix 2). Each of the lines in Table 1 are detailed below. 4.4. Resources: As covered in Table 1, Resources are reporting a combined underspend position of £0.926 million. This position across Resources is after proposed Transfers to Reserves totalling £6.364 million and are detailed in Appendix 2. These are covered in more detail in sections 5.1 to 5.9, with a summary of each Resource taken in turn below. 36
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4.5. Community and Enterprise Resources are showing an underspend of £0.348 million after proposed Transfers to Reserves in relation to the timing of spend on Front Line First, contributions to the Strategic Waste Fund for planned works, works to upgrade air conditioning for Refuse Collection Vehicles and funds to support Local Growth Fund transition. 4.6. Education Resources are showing a breakeven position after a Transfer to Reserves for planned Pupil Equity Fund expenditure and Additional Support for Learning which will be incurred by the end of the school year (which falls into financial year 2026/2027). 4.7. Finance and Corporate Resources are showing an underspend of £0.578 million after Transfers to Reserves to cover costs for increased premiums anticipated within the Insurance Fund. There is also an anticipated underspend of £0.040 million on Community Grants this financial year. It is proposed that this underspend be transferred to food banks as discussed at Executive Committee on 3 December, and this proposal is included in the Resource position presented. The payments will be made to constituted organisations in the third sector, to support the Council’s priority of tackling poverty. 4.8. Housing and Technical Resources are showing a break-even position after a Transfer to Reserves for the First Stop Accommodation project within Homelessness services as planned. This position also includes spend on feasibility studies for the ongoing Estates Strategy. This can be managed within the current year outturn due to greater than anticipated income levels in Building Services. 4.9. Social Work Resources is showing a break-even position after all proposed Transfers to Reserves / commitments. Within this is the Adults and Older People budget which is delegated to the Integrated Joint Board (IJB) and includes Transfers to Reserves for Transformational Residential Care (£0.500 million) and a contribution to The Promise (£0.750 million) to further augment the support for young people transitioning from Children and Family Services to Adult Services over the following two years. It also includes a £1.762 million commitment in relation to the element of the budget delegated to the IJB – this is effectively an underspend on the delegated budget. 4.10. These monies are part of the Council’s contribution to the IJB and could have been retained by the Council, however this assumed commitment allows the IJB to retain this non-recurring underspend within their reserves earmarked for future costs. This is in line with the approach to integrating Health and Social Care budgets. It is proposed that these monies will be treated as a creditor of the council (i.e. money we have to pass to them) and will be available for use by the IJB. 4.11. The Social Work Resources non-delegated Services position is also breakeven, after Transfers to Reserves. This includes the position on Children and Families and includes a Transfer to Reserves for residual pressures within the Service which are anticipated to continue into 2026/2027 while the budget recovery plan continues to be implemented. 4.12. All Resource transfers to Reserves are shown in Appendix 2. 37
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4.13. Loan Charges: An in-year underspend of £2.101 million (after a Transfer to Reserves) is anticipated in 2025/2026. This underspend is mainly due to a reduction in the borrowing requirement over the period 2024/2025 to 2025/2026 due to the revised profiling of General Fund Capital expenditure across these years. Details are provided in sections 5.10 to 5.12. 4.14. Corporate Items: There is a net underspend of £0.422 million for Corporate Items after known commitments and including proposed Transfers to Reserves totalling £9.417 million in relation to Service Concessions, Pay Award, Packaging Extended Producer Responsibility (pEPR) and Central Energy Efficiency Fund (CEEF) / Renewable Heat Incentive (RHI) / Feed In Tariff (FIT) Income (sections 5.13 to 5.15). 4.15. Council Tax / Council Tax Reduction Scheme (CTRS): There is a net over recovery of Council Tax / CTRS of £0.130 million (section 5.16). 4.16. Summary and Proposals: As noted in Table 1, within section 4.2, there is an overall underspend of £3.579 million after Transfers to Reserves. 4.17. In terms of this £3.579 million, the following was agreed at the Executive Committee on 4 February 2026:- • that £1.000 million of the underspend be transferred to reserves to allow the Council to provide financial support to contribute towards the response to questions posed by the Marmot initiative. This £1.000 million will allow the Council to contribute towards the cost of taking forwards activity to progress Marmot findings including any required staffing and implementation costs (Marmot Place for South Lanarkshire). • that £0.040 million of the underspend be set aside to support the continuation of the Winter Wishes programme within Children and Families in 2026/2027. • that £0.100 million of the underspend be transferred to reserves for Commercial Feasibility costs. • that £0.400 million of the underspend be set aside to support the findings of the Third Sector Review to contribute to the external medium grants allocation available for the next two years beyond 2026/2027. • that £0.300 million be allocated to Heat Network / Decarbonisation projects. • that the remaining £1.739 million underspend be transferred to reserves for budget considerations in future years. 4.18. Further details of the Probable Outturn position are provided in the remainder of the report. 5. 2025/2026 General Services Probable Outturn – Resources and Corporate Lines 5.1. Total Resource Position: The outturn position for Resources, before any Transfers to Reserves, is an underspend of £7.290 million. 5.2. Resources are proposing Transfers to Reserves totalling £6.364 million. These are detailed in Appendix 2. Taking these transfers into account results in a net Resources’ breakeven position. Details across Resources are shown in Table 2. 38
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Table 2: Resource Outturn Outturn Before Transfers to Reserves £m Proposed Transfers to Reserves £m Outturn After Transfers to Reserves £m over/ under £m Community and Enterprise 1.466 1.118 0.348 under Education 0.478 0.478 0.000 - Finance and Corporate 0.878 0.300 0.578 under Housing and Technical 0.123 0.123 0.000 - Social Work – Delegated to IJB 1.250 1.250 0.000 - Social Work – Non-Delegated 3.095 3.095 0.000 - Joint Boards 0.000 0.000 0.000 - 7.290 6.364 0.926 under 5.3. Community and Enterprise Resources are showing an underspend of £1.466 million before transfers to reserves. This mainly relates to underspends in employee costs across the Services due to vacant posts which are currently being recruited. The Resource is showing an underspend of £0.348 million after proposed Transfers to Reserves in relation to the timing of spend on Front Line First, contributions to the Strategic Waste Fund for planned works, works to upgrade air conditioning for Refuse Collection Vehicles and funds to support Local Growth Fund transition. Within the position, the Resource have identified the potential for additional Roads surplus to be generated in the Revenue budget, as a result of capital works. This will be reported at year end. 5.4. Education Resources are showing a breakeven position after a Transfer to Reserves for planned Pupil Equity Fund expenditure and Additional Support for Learning which will be incurred by the end of the school year (which falls into financial year 2026/2027). 5.5. Finance and Corporate Resources are showing an underspend of £0.878 million due to the reduced costs associated with Empty Property Relief. A Transfer to Reserves is proposed to cover costs for increased premiums anticipated within the Insurance Fund (£0.300 million). This results in a Resource underspend of £0.578 million. Within this position is an anticipated underspend of £0.040 million on Community Grants which is offset by the proposal to use this for in-year to support local food banks, as discussed at Executive Committee on 3 December. The payments will be made to constituted organisations in the third sector, to support the Council’s priority of tackling poverty. 5.6. Housing and Technical Resources are showing a breakeven position after a Transfer to Reserves for the First Stop Accommodation project within Homelessness services as planned. This position also includes spend on feasibility studies for the ongoing Estates Strategy. This can be managed within the current year outturn due to greater than anticipated income levels in Building Services. 5.7. Social Work Resources are showing a break-even position after all proposed Transfers to Reserves / commitments. Within this is the Adults and Older People budget which is delegated to the Integrated Joint Board (IJB) and includes Transfers to Reserves for Transformational Residential Care (£0.500 million) and a contribution to The Promise (£0.750 million) to further augment the support for young people transitioning from Children and Family Services to Adult Services over the following 39
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two years. It also includes a £1.762 million commitment in relation to the element of the budget delegated to the IJB – this is effectively an underspend on the delegated budget. This underspend relates to the current levels of vacancies across residential, daycare, homecare and social workers, offset in part by pressures across the service. 5.8. These monies are part of the Council’s contribution to the IJB and could have been retained by the Council, however this assumed commitment allows the IJB to retain this non-recurring underspend within their reserves earmarked for future costs. This is in line with the approach to integrating Health and Social Care budgets. It is proposed that these monies will be treated as a creditor of the council (i.e. money we have to pass to them) and will be available for use by the IJB. 5.9. The Social Work Resources non-delegated Services is a break-even position after £3.095 million of Transfers to Reserves. This includes the position on Children and Families and includes a Transfer to Reserves for residual pressures within the Service which are anticipated to continue into 2026/2027 while the budget recovery plan continues to be implemented. 5.10. Loan Charges: An underspend of £2.459 million is anticipated in 2025/2026 before Transfers to Reserves. This underspend is mainly due to a reduction in the borrowing requirement over the period 2024/2025 to 2025/2026 due to the revised profiling of General Fund Capital expenditure across these years. 5.11. It is proposed that £0.358 million be transferred to reserves to be utilised in future years in line with borrowing for service concession arrangements. This will be required to be drawn down from 2027/2028 (as approved at South Lanarkshire Council, January 2023). 5.12. This leaves an underspend after Transfers to Reserves of £2.101 million. 5.13. Corporate Items: An underspend of £9.839 million is anticipated in 2025/2026. This is mainly due to the following: a. Service Concessions (PPP): the forecast is a £4.388 million underspend for this financial year due to the accounting treatment on leases. The paper presented on the 2026/2027 to 2027/2028 Revenue Budget Gap and Savings Proposals for 2026/2027 (Executive Committee, November 2025) explained that we could take an earlier than anticipated benefit in the 2026/2027 Budget Gap (£2.800 million) due to a change in interest rates and indexation since the initial calculations were undertaken. However, it also meant that the savings we had previous budgeted across 2028/2029 and 2029/2030 were no longer available. The change in the interest rates referred to in that paper that allowed us to take the benefit earlier, has also meant an in-year underspend in 2025/2026. The plan to manage the loss of savings in the later years means that the £4.388 million underspend requires to be transferred to reserves to be utilised across those years. This is a proposed Transfer to Reserves. 40
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b. Pay Award: A one-off underspend of £3.987 million is anticipated in relation to Pay Award funding in 2026/2027. This reflects the level of funding provided to the council, and Teachers pay award being implemented in line with the school year rather than 1 April. This budget is required for Pay Award costs across 2026/2027 and 20027/2028 but realises a one-off benefit this financial year. It is proposed that the £3.987 million underspend be transferred to reserves to support the Council’s Medium-Term Budget Gap. This was included in the figures presented to Executive Committee on 5 November which illustrated how one-off funding can be utilised over the longer term in the Council’s Budget Strategy. c. Packaging Extended Producer Responsibility (PEPR) staffing: £0.610 million of the 2025/2026 funding was set aside to meet the costs of the dedicated team within Community and Enterprise for a 2-year period. In line with recruitment timescales, spend of £0.545 million in staffing costs will be required in future years. It is proposed that £0.545 million be transferred to reserves to be utilised towards staffing costs in future years. d. Procurement Savings: An underspend of £0.626 million is anticipated in relation to procurement savings proposed for 2026/2027 that have already been achieved this financial year. These have been achieved through a focus on demand management opportunities (buying less or not at all), alternative product specifications and new routes to market. e. Strathclyde Regional Council (Liabilities): An overspend £0.200 million is forecast in relation to a commitment for SRC liabilities for 2025/2026. As these costs relate to liabilities which pre-date the Council and cannot be covered by the Insurance policies held by the Council, then they are not funded from the Council’s Insurance Fund. We are funding these costs on an annual basis when they are confirmed as there is no certainty around either the amount or timing of potential liabilities. f. Central Energy Efficiency Fund / Renewable Heat Incentive (RHI) and Feed In Tariff (FIT) Income: Resources are allocated funding from the Central Energy Efficiency Fund (CEEF) Reserve to pay for spend to save projects. When the savings are generated from the project in future years, they repay the initial costs to the CEEF Reserve. This over recovery of income (£0.297 million) represents the repayment to be transferred to the CEEF Reserve in 2025/2026. In addition, Renewable Heat Incentive (RHI) and Feed In Tariff (FIT) income has been received in-year (£0.200 million). The over recoveries of income are included in the proposed transfers to reserves in Appendix 2. 5.14. Table 3 illustrates the Corporate Items position before and after transfers to reserves. 41
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Table 3: Summary of Corporate Items Outturn Before Transfers to Reserves £m Proposed Transfers to Reserves £m Outturn After Transfers to Reserves £m Service Concessions (section 5.13, a) 4.388 4.388 0.000 Pay Award (section 5.13, b) 3.987 3.987 0.000 PEPR Staffing (section 5.13, c) 0.545 0.545 0.000 Procurement Savings (section 5.13, d) 0.626 0.000 0.626 SRC Liabilities (section 5.13, e) (0.200) 0.000 (0.200) CEEF / RHI / FIT Income (section 5.13, f) 0.497 0.497 0.000 Other Minor Items (0.004) 0.000 (0.004) Total Corporate Items 9.839 9.417 0.422 5.15. The net Corporate Items underspend after Transfers to Reserves is £0.422 million and is mainly attributable to procurement savings for 2026/2027 achieved in 2025/2026 (£0.626 million) partially offset by £0.200 million estimated cost of SRC Intromissions in 2025/2026. 5.16. Council Tax including Council Tax Reduction Scheme (CTRS): An over recovery of £0.330 million is anticipated in 2025/2026. This is mainly due to higher than anticipated income from additional in year properties (£0.446 million) partially offset by an overspend on Council Tax Reduction Scheme (£0.116 million). £0.200 million of this income relates to income from Second Homes which should be transferred to the HRA in line with the approved Council Tax Second Homes Policy (100% Surcharge). This is included in the proposed Transfers to Reserves in Appendix 2. 5.17. Summary of Overall Outturn Position Taking into account the position across the Budget areas as detailed in sections 5.1 to 5.16, the outturn position is an underspend of £3.579 million. 5.18. In terms of this £3.579 million, the following was agreed at the Executive Committee on 4 February 2026:- • that £1.000 million of the underspend be transferred to reserves to allow the Council to provide financial support to contribute towards the response to questions posed by the Marmot initiative. This £1.000 million will allow the Council to contribute towards the cost of taking forwards activity to progress Marmot findings including any required staffing and implementation costs (Marmot Place for South Lanarkshire). • that £0.040 million of the underspend be set aside to support the continuation of the Winter Wishes programme within Children and Families in 2026/2027. • that £0.100 million of the underspend be transferred to reserves for Commercial Feasibility costs. • that £0.400 million of the underspend be set aside to support the findings of the Third Sector Review to contribute to the external medium grants allocation available for the next two years beyond 2026/2027. • that £0.300 million be allocated to Heat Network / Decarbonisation projects. • that the remaining £1.739 million underspend be transferred to reserves for budget considerations in future years. 42
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5.19. The full Probable Outturn is summarised in Table 5. Table 5: Summary of Overall Outturn Position £m Position before Transfers: Resources Underspend (sections 5.1 – section 5.9) 7.290 Loan Charges Underspend (section 5.10 – 5.12) 2.459 Corporate Items Underspend (section 5.13 – section 5.15) 9.839 Council Tax / CTRS Net Over Recovery (section 5.16) 0.330 Forecast Underspend Before Transfers to Reserves 19.918 Less: Proposed Transfers to Reserves (Appendix 2) (16.339) Forecast Underspend AFTER Transfers to Reserves 3.579 Less: Additional Proposed Transfers to Reserves (sections 5.18 and Appendix 2) (3.579) Break-Even Position AFTER Transfers to Reserves - 6. Housing Revenue Account Position 6.1. Appendix 4 also shows the forecast position for the financial year. The Appendix shows a break-even position for the Housing Revenue Account. 6.2. This breakeven position includes a higher than budgeted Transfer from Reserves (£0.287 million greater than budgeted). The detail is shown in Appendix 4 with variance explanations across subjective categories and includes spend on the new Housing Management system introduced this year. 7. Employee Implications 7.1. None. 8. Financial Implications 8.1. As detailed in sections 4 to 6 of the report. 9. Climate Change, Sustainability and Environmental Implications 9.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 10. Other Implications 10.1. The main risk associated with the Council’s Revenue Budget is that there is an overspend. The risk has been assessed as low given the detailed budget management applied across the Resources. The risk is managed through four weekly Budget Monitoring Meetings at which any variance is analysed. In addition, the probable outturn exercise ensures early warning for corrective action to be taken where appropriate. 10.2. There are no implications for sustainability in terms of the information contained in this report. 11. Integrated Impact Assessment and Consultation Requirements 11.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and, therefore, no impact assessment is required. 43
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11.2. There is also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director (Finance and Corporate Resources) 4 February 2026 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References Executive Committee, 4 February 2026 List of Background Papers Financial Ledger and budget monitoring results to 29 December 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 44
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Note: While the Year to Date Actual at period 10 presents a net surplus position (£69.660m), this is timing only. The forecast outturn before transfers to reserves shows an underspend of £19.918 million. Appendix 1 Before Transfers to Reserves Revised Projected Projected % Note Year to Date Annual Outturn Outturn Actual Budget Variance Resources: £m £m £m £m Community and Enterprise Resources 130.856 129.390 1.466 1.12% 85.998 Facilities Waste and Grounds 79.236 78.368 0.868 1.10% 50.685 Leisure and Culture 20.090 20.126 (0.036) (0.18%) 17.649 Planning and Regulatory Services 5.223 4.315 0.908 17.38% 2.710 Enterprise and Sustainable Development 6.556 6.693 (0.137) (2.09%) 5.067 Roads, Transportation and Fleet 19.751 19.888 (0.137) (0.69%) 9.887 Education Resources 502.488 502.010 0.478 0.10% 373.110 Education 502.488 502.010 0.478 0.10% 373.110 Finance and Corporate Resources 44.025 43.147 0.878 1.99% 42.308 Finance Services - Strategy 2.311 2.344 (0.032) (1.38%) 2.772 Finance Services - Transactions 18.560 17.705 0.854 4.60% 15.201 Audit and Compliance Services 0.363 0.345 0.018 4.96% 0.349 Information Technology Services 8.512 8.614 (0.102) (1.20%) 11.953 Communications and Strategy Services 2.530 2.296 0.234 9.25% 2.055 Administration and Licensing Services 4.949 4.928 0.021 0.42% 4.346 Personnel Services 6.800 6.915 (0.115) (1.69%) 5.632 Housing & Technical Resources 18.973 18.850 0.123 0.65% 10.867 Housing Services 8.246 8.063 0.183 2.22% 7.597 Property Services 10.727 10.787 (0.060) (0.56%) 3.270 Social Work Resources 252.068 247.723 4.345 1.72% 183.816 Performance and Support Services 6.187 5.899 0.288 4.65% 4.134 Children and Families 52.841 50.736 2.105 3.98% 37.585 Adults and Older People 192.159 190.909 1.250 0.65% 141.826 Justice and Substance Misuse 0.881 0.179 0.702 79.68% 0.271 Joint Boards 1.629 1.629 0.000 0.00% 1.253 950.039 942.749 7.290 0.77% 697.352 Revised Projected Projected Year to Date Annual Outturn Outturn Actual Budget Variance Summary: £m £m £m £m Resources Total 950.039 942.749 7.290 0.77% 697.352 CFCR 2.299 2.299 0.000 0.00% 0.000 Loan Charges 37.249 34.790 2.459 6.60% 0.000 Corporate Items (0.965) (10.804) 9.839 (1019.59%) 0.461 Loans Fund Review - T/f to Reserves 13.349 13.349 0.000 0.00% 0.000 Teacher Numbers - T/f to Reserves 4.200 4.200 0.000 0.00% 0.000 2025/2026 Investments - T/f to Reserves 13.859 13.859 0.000 0.00% 0.000 Waste and Recycling Services - T/f to Reserves 2.200 2.200 0.000 0.00% 0.000 Budget Strategy - T/f to Reserves 4.500 4.500 0.000 0.00% 0.000 Total Expenditure 1,026.730 1,007.142 19.588 1.91% 697.813 Council Tax 196.599 196.929 0.330 0.17% 151.484 Less: Council Tax Reduction Scheme (24.776) (24.776) 0.000 0.00% (19.058) 171.823 172.153 0.330 0.19% 132.426 General Revenue Grant 454.451 454.451 0.000 0.00% 349.578 Non Domestic Rates 371.110 371.110 0.000 0.00% 285.469 Transfer from Reserves 29.346 29.346 0.000 0.00% 0.000 Total Income 1,026.730 1,027.060 0.330 0.03% 767.473 Net Expenditure 0.000 (19.918) 19.918 0.00% (69.660) Period Ended 29 December 2025 (No.10) Revenue Budget Monitoring Report SOUTH LANARKSHIRE COUNCIL 45
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Appendix 2 Proposed Transfers to Reserves included in the Probable Outturn Purpose / Description Resource Value £m Resources Strategic Waste Fund Due to timing of spend on Waste projects, funding is required to be carried forward to in the Strategic Waste Fund to support future spend on Waste. Community and Enterprise 0.150 Air Condition for Refuse Collection Vehicles Due to timing of expenditure on the retro fitting of air condition units within older refuse collection vehicles, funding is required to be carried forward to next financial year. Community and Enterprise 0.080 Operational IT handheld devices Due to the timing of procurement of handheld devices for Grounds and Streets staff in line with IT development upgrades, funding is required to be carried forward to next financial year. Community and Enterprise 0.100 Front Line First Funding received as part of 2025/2026 Investment funding is required to be carried forward to reflect the profile of spend this year and within the overall three-year delivery programme. Community and Enterprise 0.438 Local Plan Annual contribution for future years costs associated with 2026/2027 Local Plan. Community and Enterprise 0.100 Local Growth Fund Transition Through utilising external funding received in-year, an underspend in core Council funding will be carried forward to maintain service levels into 2026/2027. Community and Enterprise 0.200 Fleet Sinking Fund Annual contribution to the Fleet sinking fund to maintain the asset replacement programme. Community and Enterprise 0.050 Total Community and Enterprise Resources 1.118 PEF The funding received from the Government can be used up to the end of the school term (June 2026). The underspend reflects the element of the funding that will be utilised in April to June 2026. Education 0.400 Additional Support for Learning Sourcing and purchasing Additional Support for Learning equipment for schools that will be utilised in April to June 2026. Education 0.078 Total Education Resources 0.478 Insurance Fund A contribution to manage the anticipated increase in insurance premiums paid from the Fund. Finance and Corporate 0.300 Total Finance and Corporate Resources 0.300 First Stop Temporary Accommodation The use of the in-year underspend to be set aside for the First Stop Accommodation project as planned (Executive Committee, November 2025). Housing and Technical 0.123 Total Housing and Technical Resources 0.123 Children and Families Pressures The transfer of one-off funding from the IJB due to reduced pension contributions has realised an underspend which will be carried forward to support the pressures in Children and Families until the Budget Recovery Plan is fully achieved. Social Work 3.095 Transformational Residential Care An in-year underspend is proposed as a contribution to transformational residential care in future years. Social Work 0.500 The Promise An in-year underspend in the IJB is proposed as a contribution to The Promise, to further augment the support for young people transitioning from Children and Family Services to Adult Services over the following two years. Social Work 0.750 Total Social Work Resources 4.345 Total Resource Proposed Transfers to Reserves 6.364 Loans Charges Loans Charges Funding to be utilised in future years in line with borrowing for service concession arrangements. This will be required to be drawn down from 2027/2028 (as approved at South Lanarkshire Council, January 2023). Loans Charges 0.358 Total Loans Charges Proposed Transfer to Reserves 0.358 Corporate Items Service Concessions Underspend arising due to a change in interest rates and indexation since the initial calculations were undertaken, has meant that the estimated savings previously anticipated in 2028/2029 are available earlier. Corporate Items 4.388 Pay Award Underspend carried forward from 2025/2026 as a result of Teachers pay award being implemented in line with the school year. Corporate Items 3.987 Packaging Extended Producer Responsibility (PEPR) Staffing Profiling of spend on waste project staffing costs in future years. Corporate Items 0.545 Central Energy Efficiency Fund (CEEF) Resources are allocated funding from the CEEF Reserve to pay for spend to save projects which they repay over future years from the revenue savings generated by the project. This transfer represents the payback of savings from Resources and allows the Reserve to be regenerated for use on future projects. Corporate Items 0.297 Renewable Head Incentive (RHI) and Feed In Tariff (FIT) Income from RHI and FIT is received in-year and will be set aside for funding future capital spend. 0.200 Total Corporate Items Proposed Transfers to Reserves 9.417 Council Tax Council Tax Second Homes Policy (100% Surcharge) Income of £0.200m should be transferred to the Housing Revenue Account in line with the Council’s second homes policy. HRA 0.200 Total Council Tax Proposed Transfers to Reserves 0.200 Total Proposed Transfers 16.339 46
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Previously Approved Transfers to Reserves Loans Fund Review (An underspend of £13.349 million is anticipated in the Loans Fund Budget in 2025/2026. This budget underspend of £13.349 million will be set aside and used against the Budget Gap in 2027/2028 as planned (detailed in the Executive Committee report, June 2025). Loans Fund (T/f to Reserves) 13.349 Investments The total budget line 2025/2026 Investments – Transfers to Reserves is £13.859 million (£10.263 million one-off Revenue investments not required this year and the underspend in Loan Charges of £3.596 million). It is proposed that these two amounts (£10.263 million and £3.596 million) be transferred to Reserves at the end of the year (detailed in the Executive Committee report, June 2025). Investments (T/f to Reserves) 13.859 Teachers Numbers As there is no longer a need to restore teacher numbers to the higher level, this budget line can be transferred to reserves. Given the budget pressures resulting from the higher than budgeted pay award, it is recommended that consideration be given to using the £4.2 million to support the Budget Strategy – with a view to setting this aside for Pay Award (detailed in the Executive Committee report, August 2025 Teachers Numbers (T/f to Reserves) 4.200 Waste and Recycling Services The November Executive Committee agreed that £2.5 million of core monies released by pEPR funding will be retained within Community and Enterprise Resources and utilised towards one-off investment in waste and recycling services. It is anticipated that £0.3 million will be spent by the end of 2025/2026. As a result, £2.2 million has been transferred to earmarked reserves for use in future years (detailed in the Executive Committee report, December 2025). Waste (T/f to Reserves) 2.200 Budget Strategy The November Executive Committee agreed that £4.5 million of core monies released by pEPR funding will be used to support the Council’s Budget Gap. This will be transferred to earmarked reserves for use in future years (detailed in the Executive Committee report, December 2025). Budget Strategy (T/f to Reserves) 4.500 Total Approved Transfers to Reserves 38.108 Additional Transfers to Reserves – Use of Outturn Underspend Marmot Initiative Use of £1.000 million underspend to allow the Council to provide financial support to contribute towards the response to questions posed by the Marmot initiative. Use of Outturn Underspend 1.000 Winter Wishes Use of £0.040 million underspend to support the continuation of the Winter Wishes programme within Children and Families in 2026/2027. Use of Outturn Underspend 0.040 Commercial Feasibility Use of £0.100 million underspend for Commercial Feasibility costs. Use of Outturn Underspend 0.100 Third Sector Use of £0.400 million underspend to support the findings of the Third Sector to contribute to the external medium grants allocation available for the next two years beyond 2026/2027. Use of Outturn Underspend 0.400 Budget Strategy Use of £2.039 million underspend for budget considerations in future years. Use of Outturn Underspend 2.039 Total Additional Transfers to Reserves – Use of Outturn Underspend 3.579 47
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Note: While the Year to Date Actual at period 10 presents a net surplus position (£69.660m), this is timing only. The forecast outturn after transfers to reserves shows an underspend of £3.579 million. Appendix 3 After Transfers to Reserves Revised Projected Projected % Note Year to Date Annual Outturn Outturn Actual Budget Variance Resources: £m £m £m £m Community and Enterprise Resources 130.856 130.508 0.348 0.27% 85.998 Facilities Waste and Grounds 79.236 79.136 0.100 0.13% 50.685 Leisure and Culture 20.090 20.126 (0.036) (0.18%) 17.649 Planning and Regulatory Services 5.223 4.455 0.768 14.70% 2.710 Enterprise and Sustainable Development 6.556 6.853 (0.297) (4.53%) 5.067 Roads, Transportation and Fleet 19.751 19.938 (0.187) (0.95%) 9.887 Education Resources 502.488 502.488 0.000 0.00% 373.110 Education 502.488 502.488 0.000 0.00% 373.110 Finance and Corporate Resources 44.025 43.447 0.578 1.31% 42.308 Finance Services - Strategy 2.311 2.343 (0.032) (1.38%) 2.772 Finance Services - Transactions 18.560 18.006 0.554 2.98% 15.201 Audit and Compliance Services 0.363 0.345 0.018 4.96% 0.349 Information Technology Services 8.512 8.614 (0.102) (1.20%) 11.953 Communications and Strategy Services 2.530 2.296 0.234 9.25% 2.055 Administration and Licensing Services 4.949 4.928 0.021 0.42% 4.346 Personnel Services 6.800 6.915 (0.115) (1.69%) 5.632 Housing & Technical Resources 18.973 18.973 0.000 0.00% 10.867 Housing Services 8.246 8.186 0.060 0.73% 7.597 Property Services 10.727 10.787 (0.060) (0.56%) 3.270 Social Work Resources 252.068 252.068 0.000 0.00% 183.816 Performance and Support Services 6.187 5.899 0.288 4.65% 4.134 Children and Families 52.841 53.831 (0.990) (1.87%) 37.585 Adults and Older People 192.159 192.159 0.000 0.00% 141.826 Justice and Substance Misuse 0.881 0.179 0.702 79.68% 0.271 Joint Boards 1.629 1.629 0.000 0.00% 1.253 950.039 949.113 0.926 0.10% 697.352 Revised Projected Projected Year to Date Annual Outturn Outturn Actual Budget Variance Summary: £m £m £m £m Resources Total 950.039 949.113 0.926 0.10% 697.352 CFCR 2.299 2.299 0.000 0.00% 0.000 Loan Charges 37.249 35.148 2.101 5.64% 0.000 Corporate Items (0.965) (1.387) 0.422 (43.73%) 0.461 Loans Fund Review - T/f to Reserves 13.349 13.349 0.000 0.00% 0.000 Teacher Numbers - T/f to Reserves 4.200 4.200 0.000 0.00% 0.000 2025/2026 Investments - T/f to Reserves 13.859 13.859 0.000 0.00% 0.000 Waste and Recycling Services - T/f to Reserves 2.200 2.200 0.000 0.00% 0.000 Budget Strategy - T/f to Reserves 4.500 4.500 0.000 0.00% 0.000 Total Expenditure 1,026.730 1,023.281 3.449 0.34% 697.813 Council Tax 196.599 196.729 0.130 0.07% 151.484 Less: Council Tax Reduction Scheme (24.776) (24.776) 0.000 0.00% (19.058) 171.823 171.953 0.130 0.08% 132.426 General Revenue Grant 454.451 454.451 0.000 0.00% 349.578 Non Domestic Rates 371.110 371.110 0.000 0.00% 285.469 Transfer from Reserves 29.346 29.346 0.000 0.00% 0.000 Total Income 1,026.730 1,026.860 0.130 0.01% 767.473 Net Expenditure 0.000 (3.579) 3.579 0.00% (69.660) SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 29 December 2025 (No.10) 48
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Variance Explanations 1. Employee Costs The underspend in employee costs is due to vacancies within the service that continue to be actively recruited. 2. Property Costs The forecast underspend is due to the net effect of underspends in void rent loss and ground maintenance charges partially offset by greater than budgeted contract cleaning. 3. Payment to Other Bodies Payments to Other Bodies are overspent due to spend on IT systems this financial year. 4. Income Income is under recovered mainly due to lower than budgeted income from laundry. 49
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 12 February 2026 Report by: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget 2025/2026 - Detailed Resource Analysis 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] update members of the Financial Resources Scrutiny Forum on the Council’s revenue budget for 2025/2026 [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s):- [recs] (1) that the 2025/2026 detailed financial analysis for each of the individual Resources and the Housing Revenue Account, be noted. [1recs] 3. Background 3.1. The individual reports attached provide detailed information on each of the Resource Revenue Budgets for the period to 29 December 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 51
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7. Other Implications 7.1. The main risk associated with the Council’s Revenue Budget is that there is an overspend. The risk has been assessed as low given the detailed budget management applied across the Resources. The risk is managed through four weekly Budget Monitoring Meetings at which any variance is analysed. In addition, the probable outturn exercise ensures early warning for corrective action to be taken where appropriate. 8. Integrated Impact Assessment and Consultation 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) 26 January 2026 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Revenue Ledger prints to 29 December 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 52
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Appendix A South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 29 December 2025 (No.10) Community and Enterprise Resources Committee Revised Annual Projected Projected Outturn % Note Year to Date Budget Outturn Variance Actual Service Departments :- £m £m £m £m Facilities, Waste and Grounds 79.236 78.368 0.868 1.10% 50.685 Leisure and Culture 20.090 20.126 (0.036) (0.18%) 17.649 Planning and Regulatory Services 5.223 4.315 0.908 17.38% 2.710 Enterprise and Sustainable Devlopment 6.556 6.693 (0.137) (2.09%) 5.067 Roads, Transportation and Fleet 19.751 19.888 (0.137) (0.69%) 9.887 Total Community and Enterprise Resources 130.856 129.390 1.466 1.12% 85.998 5 53
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Community and Enterprise Resources Variance Analysis 2025/26 (Period 10) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 5,358k under APT&C Basic/ Superannuation/ National Insurance - 6,545k under Facilities, Waste and Grounds Services - 4,979k under The variances are mainly due to vacant posts with recruitment currently being progressed. Planning and Regulatory Services - 340k under Enterprise and Sustainable Development - 295k under Roads, Transportation and Fleet Services - 960k under Overtime - (1,172) over Facilities, Waste and Grounds Services - (1,152k) 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). 54
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Roads, Transportation and Fleet Services - (38k) over The projected overtime overspend within Fleet is due to vacancies within the services. This is partially offset by an underspend on overtime within Roads. Pension Increases - (46k) over Facilities, Waste and Grounds Services - (14k) over The forecast overspend relates to the ongoing cost of early retirals. Planning and Regulatory Services - (74k) over Enterprise and Sustainable Development - 13k under Roads, Transportation and Fleet Services - 29k under The forecast overspend relates to the ongoing cost of early retirals. The forecast underspend relates to a reduction in the cost of early retirals. The forecast underspend relates to a reduction in the cost of early retirals. Property Costs (1,120k) over Repairs and Maintenance Internal - (463k) over Facilities, Waste and Grounds Services - (31k) over Roads, Transportation and Fleet Services - (112k) over The overspend is mainly due to repair work undertaken at Forrest Street. The overspend is mainly due to anticipated repairs costs for Roads depots being higher than budget. 55
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Enterprise and Sustainable Development - (320k) over The anticipated overspend is due to costs in excess of provision for Hamilton Towers dilapidations. Repairs and Maintenance External - (36k) over Facilities, Waste and Grounds Services - (10k) over Planning and Regulatory Services - 11k under Enterprise and Sustainable Development - (22k) over Roads, Transportation and Fleet Services - (15k) over The overspend is mainly due to repair work undertaken at Forrest Street. The forecast is predicting less spend on repairs and maintenance costs within Planning. The anticipated overspend is due to costs in excess of provision for Hamilton Towers dilapidations. The overspend is mainly due to anticipated repairs costs for Roads depots being higher than budget. Electricity Contract - 193k under Facilities, Waste and Grounds Services - 172k under Enterprise and Sustainable Development - 21k under The predicted underspend is within Amenity Services and is due to costs being less than budget. The predicted underspend is within Economic Development and is due to costs being less than budget. 56
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Gas - 30k under Facilities, Waste and Grounds Services - 31k under The predicted underspend is within Amenity Services and is due to costs being less than budget. Cleaning & Janitorial Supplies and Equipment - (316k) over Facilities, Waste and Grounds Services - (319k) over The projected overspend relates to an increase in costs for cleaning materials within Facilities Management. Health & Hygiene - (94k) over Facilities, Waste and Grounds Services - (94k) over The projected overspend is within FACS and relates to the purchase of healthy & hygiene materials. Refuse Uplift - (95k) over Facilities, Waste and Grounds Services - (95k) over The projected overspend relates to greater than budgeted costs for Refuse Uplifts within Facilities Management. Other Property Costs - (303k) over Facilities, Waste and Grounds Services - (254k) over Enterprise and Sustainable Development - (65k) over The overspend relates to costs for enabling works being carried out at Forrest Street. The overspend mainly relates to costs for the upgrade of the 8th floor Council Offices in respect of Amenity Staff transfer. 57
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (3,022k) over Computer Equipment Purchase - (246k) over Facilities, Waste and Grounds Services - (23k) over Planning and Regulatory Services - (38k) over The overspend is within Facilities and relates to additional laptops required by the service. 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 - (180k) over This projected overspend mainly relates to increased costs for annual subscriptions for Computer Licenses within Roads. Equipment, Apparatus & Tools - (347k) over Facilities, Waste and Grounds Services - (326k) over Roads, Transportation and Fleet Services - (22k) over The projected overspend relates to costs for catering and cleaning equipment within Facilities Management. The overspend is for equipment costs associated with the workshop. Materials - (2,036k) over Roads, Transportation and Fleet Services - (2,053k) over The overspend is within Roads and relates to a greater spend on materials due to increased levels of work on roads maintenance. 58
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) Food Purchases - (223k) over Facilities, Waste and Grounds Services - (223k) over The overspend within Facilities relates to rising costs in food. Protective Clothing - (151k) over Facilities, Waste and Grounds Services - (141k) over The overspend is within Facilities, Grounds and Waste and is for PPE required within the Services. Transport and Plant (1,856k) over Purchase of Vehicles - (730k) over Facilities, Waste and Grounds Services - (721k) over The forecast overspend relates to vehicles due to be purchased within Grounds. Fleet Services - Drivers - (42k) over Roads, Transportation and Fleet - (42k) over The forecast overspend is due to an increased charge from Fleet to cover Road's PSA service. Fleet Services - Fuel - (522k) over Facilities, Waste and Grounds Services - (26k) over The overspend is within Grounds and relates to EV charging costs. 59
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Subjective Head Variance Subjective line Service / amount Explanation Transport & Plant (cont.) Roads, Transportation and Fleet - (497k) over The projected overspend is due to fuel costs being higher than budgeted. This is offset by an over recovery in income. Fleet Services Return Conditions - 39k under Facilities, Waste and Grounds Services - 8k under Roads, Transportation and Fleet - 33k under The underspend is due to a reduction in the number of vehicles being returned during the year. The underspend is due to a reduction in the number of Fleet vehicles being returned to the hire company requiring repair during the year. Pool Car Rental - (7k) over Facilities, Waste and Grounds Services - 8k under Planning and Regulatory Services - (17k) over The underspend is due to less demand for Pool Cars within Waste. This projected overspend is due to a greater demand than the budget set for the hire of Pool Cars within Planning. Pool Car Fuel - 19k under Planning and Regulatory Services - 19k under The projected underspend is due to Pool Cars now being mostly electric. 60
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Subjective Head Variance Subjective line Service / amount Explanation Transport & Plant (cont.) Other Transport Costs - 27k under Roads, Transportation and Fleet - 26k under The underspend is in the main due to costs for telematics being less than budget. Licences - (108k) over Roads, Transportation and Fleet - (108k) over The overspend is due to costs for licences and MOT certificates being higher than budget, this is offset by an over recovery in income. Fleet Services Repairs - Outside Repairs - (350k) over Roads, Transportation and Fleet - (350k) over The projected overspend is mainly due to higher than anticipated expenditure on outside repairs within Fleet Services. This is partially offset by income for rechargeable works. Fleet Services Repairs - Materials - (256k) over Roads, Transportation and Fleet - (256k) over The projected overspend is due to higher than budgeted costs for materials and spares within Fleet Services. Fleet Services Repairs - Tyres - (225k) over Roads, Transportation and Fleet - (225k) over The projected overspend is due to higher than budgeted costs for tyres. 61
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Subjective Head Variance Subjective line Service / amount Explanation Transport & Plant (cont.) Vehicle Maintenance - (517k) over Facilities, Waste and Grounds Services - (301k) over This projected overspend is due to higher than budgeted charges for routine maintenance within Grounds and Waste. Roads, Transportation and Fleet - (218k) over This projected overspend is due to higher than budgeted charges for routine maintenance within Fleet and Roads. Vehicle Asset Modification - (145k) over Facilities, Waste and Grounds Services - (174k) over The projected overspend mainly relates to the installation of air conditioning into Refuse collection vehicles, in respect of health and safety. Fleet Service Charges - Vehicle Leasing - 201k under Facilities, Waste and Grounds Services - 164k under Roads, Transportation and Fleet - 27k under The underspend is within Grounds and relates to the number of vehicles currently on lease being less than budget. This is offset by an overspend on hire costs. 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. 62
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Subjective Head Variance Subjective line Service / amount Explanation Transport & Plant (cont.) Fleet Service Charges – Hired Vehicles/ Contract Hires - 207k under Facilities, Waste and Grounds Services - (194k) over Roads, Transportation and Fleet - 402k under This projected overspend is due to higher than budgeted charges for external hires within Grounds and Waste. The projected underspend is mainly due to the lower level of demand for hires for carrying out road and lighting works. Fleet Service Charges - Road Fund Licences - 48k under Facilities, Waste and Grounds Services - 32k under Roads, Transportation and Fleet - 15k under The projected underspend is due to a decrease in RFL costs for vehicles being replaced by electric vehicles which incur a lower charge. The projected underspend is mainly within Fleet and is due to a decrease in RFL costs for vehicles being replaced by electric vehicles which incur a lower charge. Fleet Service Charges - Fuel - 474k under Facilities, Waste and Grounds Services - 263k under The forecasted underspend is in the main due to an increase in the number of electric vehicles within the service, meaning less fuel is required, this is offset by an overspend in EV fuel costs above. 63
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Subjective Head Variance Subjective line Service / amount Explanation Transport & Plant (cont.) Roads, Transportation and Fleet - 202k under The forecast underspend is mainly due to less utilisation of fleet vehicles and plant within the Construction Unit. Admin Costs (241k) over Printing & Stationery - (24k) over Facilities, Waste and Grounds Services - (46k) over Enterprise & Sustainable Development - 13k under The overspend is within Facilities and relates to menu development costs. The underspend is mainly within Support, where there is a reduction in requirement for printing and stationery. Telephones - 39k under Facilities, Waste and Grounds Services - 15k under Planning and Regulatory Services - 11k under Enterprise & Sustainable Development - 15k under The underspend within all services is due to less telephones being required in the offices. Mobile Phones - (14k) over Facilities, Waste and Grounds Services - (4k) over The overspend is due to the requirement for mobile phones increasing, this is offset by an 64
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Subjective Head Variance Subjective line Service / amount Explanation Admin Costs (cont.) Postages - (22k) over Membership Fees - (17k) over Medical Costs - (49k) over Enterprise & Sustainable Development - (10k) over Planning and Regulatory Services - (12k) over Roads, Transportation and Fleet - (8k) over Facilities, Waste and Grounds Services - (12k) over Facilities, Waste and Grounds Services - (40k) over Roads, Transportation and Fleet - (10k) over underspend in telephones within all services. The forecast anticipates a greater demand on postal services for notification of Planning applications. The forecast anticipates a greater demand on postal services for notification of works to residents. The overspend is within Grounds and relates to Standpipe Licence costs. The overspend reflects a higher than anticipated level of medical referrals due to staff absence levels. 65
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Subjective Head Variance Subjective line Service / amount Explanation Admin Costs (cont.) Legal Expenses - (33k) over Internet Agency Fees - (16k) over Training - (95k) over Planning and Regulatory Services - (23k) over Facilities, Waste and Grounds Services - (16k) over Facilities, Waste and Grounds Services - (21k) over Roads, Transportation and Fleet - (70k) over The forecast overspend mainly relates to Reporter costs in respect of the Local Plan. The overspend within Facilities is in relation to payments made for the Parent Pay system. The overspend relates to greater than budgeted costs for statutory training within the services. The overspend relates to greater than budgeted costs for statutory training within the Roads service. Payment to Other Bodies (78k) over Payments to Other Bodies - (239k) over Enterprise and Sustainable Development - (156k) over Leisure - 20k under The anticipated overspend is due to higher than budgeted costs for Christmas switch on events and payments made through Employability in respect of No One Left Behind and Tackling child Poverty, the latter two offset by income. The forecast underspend is due to the annual Fireworks Display at Strathclyde Park not being held this year, due to ongoing upgrades at Strathclyde Park. 66
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies (cont.) Activities Programme - 167k under Roads, Transportation and Fleet - (115k) over Enterprise and Sustainable Development - 167k under The forecast overspend is due to charges greater than budget from WoSLA, the weather forecasts for Winter. The anticipated underspend is due to lower than budgeted costs through Employability in respect of No One Left Behind Training, which is offset by a reduction of income. Payment to Contractors (4,668k) over Payment to Trading Services - (2,618k) Enterprise and Sustainable Development - (40k) over Roads, Transportation and Fleet - (2,575k) over The forecast overspend includes for outstanding spend on railings and doors in respect of Rutherglen 900. The forecast overspend is mainly due to higher than budgeted costs for winter and additional costs for reactive maintenance of carriageways and increased use of specialist contractors within the Construction Unit. Payment to Contractors - (2,052k) over Facilities, Waste and Grounds Services - (274k) over The projected overspend within Streets relates to running costs associated with the crematorium and cemeteries and overspend on the disposal of general waste within the CA Sites. 67
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (cont.) Planning and Regulatory Services - (92k) over Leisure - (64k) over Enterprise and Sustainable Development - (20k) over Roads, Transportation and Fleet - (1,602k) over The projected overspend relates to the increased contract rates for the kennelling of stray dogs and house clearances within Environmental Services. The projected overspend is due to increased costs for works at Cambuslang Library. The projected overspend relates to a Feasibility study for a running track at Larkhall. This projected overspend is mainly the effect of an increased spend on bridge repairs and statutory inspections within Structures, along with increased contract costs within the Traffic Section on traffic lights. Financing Charges (19k) over I.T. Equipment Leasing Contract - (19k) over Facilities, Waste and Grounds Services - (7k) over The forecast overspend is due to higher than budgeted costs for IT leasing within Facilities and Amenity. 68
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Subjective Head Variance Subjective line Service / amount Explanation Financing Charges (cont.) Enterprise and Sustainable Development - (£18k) over Planning and Regulatory Services - 10k under The forecast overspend is due to higher than budgeted costs for IT leasing within Support Services. The forecast underspend is due to lower than budgeted costs for IT leasing within Environmental Services. Income 7,112 over recovered Contributions from Other Bodies - (52k) under recovered Facilities, Waste and Grounds Services - 130k over recovered Enterprise & Sustainable Development - (186k) under recovered The predicted over recovery is in the main due to rebates received from Brakes within Facilities. The predicted under recovery is mainly within employability where the reduction in income reflects the underspends within this service overall as is income recovered through Business Support. Sales - 998k over recovered Facilities, Waste and Grounds Services - 82k over recovered The predicted over recovery is due to income received from vending machines and an over recovery within Corporate Catering. This is partially offset by an under recovery in school meal income. 69
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Fees and Charges - General - 17k over recovered Roads, Transportation and Fleet - 916k over recovered Facilities, Waste and Grounds Services - (364k) under recovered Planning and Regulatory Services - 695k over recovered Roads, Transportation and Fleet - (314k) under recovered The over recovery mainly relates to higher than anticipated income from skip permits, road closures and Inspection fees within Roads General. 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 special uplifts within Waste. 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. 70
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Fees and Charges - Dept of the Authority - 329k over recovered Facilities, Waste and Grounds Services - 219k over recovered Roads, Transportation and Fleet - 100k 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 as well as an increase in income for Street Cleansing. This is partially offset by a loss of income within Facilities due to the closure of Red Deer. The over recovery within Fleet is in the mainly due to income received for EV electricity usage. This partially offsets the overspend in Transport & Plant. Fleet Services - 947k over recovered Roads, Transportation and Fleet - 947k over recovered The forecast over recovery is in relation to income for fuel which offsets the overspend within Transport & Plant, as well as over recoveries on vehicle maintenance, RFL's, casual and hire management fee. Other Income - 34k - over recovered Facilities, Waste and Grounds Services - (14k) under recovered The projected under recovery is mainly within Grounds and relates to grounds maintenance work. 71
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Planning and Regulatory Services - 12k over recovered The projected over recovery relates to income received for Homes for Multiple Occupancy within Environmental. Enterprise & Sustainable Development - 155k over recovered Roads, Transportation and Fleet - (119k) under recovered The projected over recovery is mainly due to the provision for the dilapidations of Hamilton Towers within Property Development. The projected under recovery is due to income for leasing management fee and pool cars being less than budget. Trading Services Recharges - 4,779k over recovered Facilities, Waste and Grounds Services - 339k under recovered Roads, Transportation and Fleet - 5,118k over recovered The under recovery is within Grounds and relates to Adoption Monies not being drawn down. The over recovery is due to employee recharges within Fleet and income recovered from Capital works within the Roads Construction Unit. * The underlined variances represent new variances since the last report. 72
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South Lanarkshire Council Period 5 Period 5 Period 6 Period 6 Period 7 Period 7 Revised Period 10 Period 10 Period 10 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 1 (1) 0 0 0 1 1 (1) APT & C BASIC 87,061 2,481 86,609 2,836 83,976 3,410 85,816 57,430 80,096 5,720 APT & C OVERTIME 1,978 (648) 2,319 (980) 2,553 (1,213) 1,301 1,711 2,473 (1,172) APT & C SUPERANNUATION 5,812 82 5,583 347 5,483 286 5,683 3,592 4,926 757 APT & C NIC 10,095 80 9,933 220 9,698 274 9,867 6,986 9,799 68 MANUAL SESSIONAL STAFF BASIC 0 0 0 0 2,054 0 2,054 1,592 2,054 0 MANUAL SESSIONAL STAFF OVERTIME 0 0 0 0 0 0 0 38 0 0 MANUAL SESSIONAL STAFF SUPERANNUATION 0 0 0 0 161 0 161 66 161 0 MANUAL SESSIONAL STAFF NIC 0 0 0 0 181 0 181 175 181 0 TRAVEL AND SUBSISTENCE 103 1 104 0 104 0 109 52 70 39 OTHER EMPLOYEE COSTS 227 0 187 0 207 (20) 187 24 193 (6) PENSION INCREASES 1,219 (105) 1,219 (105) 1,219 (105) 1,118 799 1,164 (46) STRAIN ON THE FUND 0 0 0 0 0 0 0 2 2 (2) COST LABOUR ALLOCATION (64) 0 (64) 0 (64) 0 (64) (65) (65) 1 EMPLOYEE COSTS 106,431 1,891 105,891 2,317 105,572 2,632 106,413 72,403 101,055 5,358 PROPERTY COSTS RATES 1,147 (101) 1,147 (102) 1,201 (85) 1,116 1,118 1,120 (4) SCOTTISH WATER - UNMETERED CHARGES 26 0 8 0 8 0 8 0 5 3 SCOTTISH WATER - METERED CHARGES 154 0 176 (2) 174 0 176 143 189 (13) RENT 221 (20) 222 (21) 222 (21) 214 44 219 (5) SERVICE CHARGE 42 0 42 0 42 0 42 29 51 (9) FACTORING CHARGES 26 (10) 26 (10) 26 (10) 15 27 27 (12) PROPERTY INSURANCE 288 0 288 0 288 0 308 268 301 7 SECURITY COSTS 44 0 55 (3) 55 (3) 52 6 36 16 GROUND MAINTENANCE 8 0 8 0 8 0 8 5 12 (4) GROUNDS MAINTENANCE ADDITIONAL WORKS 0 0 9 (9) 10 (10) 0 19 19 (19) REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 60 (25) 61 (25) 76 (40) 36 88 499 (463) LIFE CYCLE MAINTENANCE 0 0 0 0 0 0 0 2 0 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 17 13 253 13 255 11 373 343 409 (36) ADAPTIONS - INTERNAL CONTRACTOR 0 0 0 0 0 0 0 1 0 0 GAS HEATING LEASE COSTS 0 0 0 0 0 0 0 1 1 (1) ASBESTOS 0 0 0 0 0 0 0 1 0 0 ELECTRICITY - CONTRACT 4,733 0 4,737 0 4,737 0 4,737 2,656 4,544 193 ELECTRICITY - NON CONTRACT 0 0 0 0 0 0 0 3 2 (2) GAS 1,178 0 1,182 (1) 1,182 0 1,182 1,101 1,152 30 HEATING OIL 14 0 14 0 14 0 14 (1) 2 12 CLEANING CONTRACT 20 0 20 0 20 0 20 20 24 (4) CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 733 (149) 735 (150) 739 (155) 715 616 1,031 (316) HEALTH & HYGIENE MATERIALS 43 0 43 0 43 0 43 91 137 (94) PEST CONTROL 0 0 0 0 0 0 0 10 0 0 REFUSE UPLIFT 405 0 505 (100) 505 (100) 405 541 500 (95) REMOVAL & STORAGE COSTS 0 0 0 0 0 0 0 2 1 (1) OTHER PROPERTY COSTS 30 0 30 0 30 (1) 35 47 338 (303) OFFICE ACCOMODATION FACILITIES 4 0 4 0 4 0 4 4 4 0 PROPERTY COSTS 9,193 (292) 9,565 (410) 9,639 (414) 9,503 7,185 10,623 (1,120) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 686 (81) 688 (83) 688 (83) 672 459 918 (246) COMPUTER EQUIPMENT RENTAL 6 0 6 0 6 0 6 0 8 (2) COMPUTER EQUIPMENT MAINTENANCE 46 0 46 (1) 70 (24) 46 8 36 10 I.T. EQUIPMENT MAINT-CONTRACT 217 (1) 234 (17) 234 (16) 217 42 231 (14) I.T. ELECTRONIC MESSAGING 3 0 3 0 3 0 3 0 1 2 EQUIPMENT, APPARATUS AND TOOLS 1,294 (140) 1,295 (140) 1,378 (222) 2,084 803 2,431 (347) SMALL TOOLS 107 0 107 0 107 0 107 3 87 20 ADAPTATIONS FOR CLIENTS 0 0 0 0 0 0 0 21 16 (16) FURNITURE - OFFICE 1 0 8 0 8 0 8 11 12 (4) FURNISHINGS (INCL. CROCKERY & LINEN) 110 0 110 0 110 0 110 79 110 0 MATERIALS 7,142 (65) 7,181 (96) 7,534 (114) 7,585 4,247 9,621 (2,036) STOCK/STORE ISSUES 0 0 0 0 0 0 0 1,651 0 0 MATERIALS, APPARATUS AND EQUIPMENT 10 0 12 0 12 0 12 5 7 5 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 27 (25) 27 (25) 27 (25) 2 0 1 1 PROVISIONS 0 0 0 0 0 0 0 4 3 (3) FOOD PURCHASES 5,446 0 5,448 (1) 5,574 0 5,723 3,605 5,946 (223) BEVERAGES 0 0 4 (4) 5 (5) 0 6 9 (9) SCHOOL MILK 50 0 50 0 50 0 50 40 50 0 RECHARGES OF DIRECT FOOD COSTS 68 0 68 0 68 0 68 (8) 68 0 OPENING STOCK 0 0 0 0 0 0 0 2,136 0 0 CLOSING STOCK 0 0 0 0 0 0 0 (2,163) 0 0 PROTECTIVE CLOTHING & UNIFORMS 320 (85) 323 (85) 323 (85) 260 250 411 (151) LAUNDRY COSTS 10 0 10 0 10 0 10 11 14 (4) OTHER SUPPLIES AND SERVICES 868 0 888 (1) 889 (2) 586 108 573 13 MAJOR SUPPLY OF ELECTRICAL POWER 2,368 0 2,368 0 2,368 0 2,369 1,349 2,380 (11) OUTSOURCED MAIL 0 0 4 (3) 5 (4) 1 11 8 (7) DELIVERY CHARGE 1 0 1 0 1 0 1 1 1 0 BULK BUYING DISCOUNT 0 0 0 0 0 0 0 (1) 0 0 SUPPLIES AND SERVICES 18,780 (397) 18,881 (456) 19,470 (580) 19,920 12,678 22,942 (3,022) 73
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South Lanarkshire Council Period 5 Period 5 Period 6 Period 6 Period 7 Period 7 Revised Period 10 Period 10 Period 10 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 (2,138) 730 (730) PURCHASE OF PLANT 63 0 63 0 63 0 6 28 22 (16) FLEET SERVICES - DRIVERS 106 (43) 107 (44) 108 (45) 65 107 107 (42) FLEET SERVICES - FUEL 2,999 0 3,099 (100) 3,099 (100) 2,999 2,563 3,521 (522) FLEET SERVICES - VEHICLE HIRE 1,229 0 1,229 0 1,229 0 1,229 1,014 1,190 39 POOL CAR CHARGES - RENTAL 75 (10) 81 (12) 85 (16) 104 58 111 (7) POOL CAR CHARGES - FUEL 21 0 21 0 22 0 19 0 0 19 POOL CAR CHARGES - ADDITIONAL COSTS 7 0 6 0 6 0 6 5 5 1 OTHER TRANSPORT COSTS 78 0 78 0 78 0 73 22 46 27 TRANSPORT INSURANCE 93 0 92 0 93 0 93 93 93 0 LICENCES 491 0 491 0 491 0 491 368 599 (108) FLEET SERVICES - REPAIRS 2,617 0 2,717 (100) 2,910 (265) 2,617 2,505 3,421 (804) PLANT SERVICES 19 0 19 0 19 0 19 10 19 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 4,396 (70) 4,442 (160) 4,442 (160) 4,405 3,622 4,922 (517) FLEET SERVICE CHARGES - PLANT MAINTENANCE 269 0 269 0 269 0 361 207 358 3 FLEET SERVICE CHARGES - ASSET MODIFICATION 68 0 68 0 68 0 68 32 213 (145) FLEET SERVICE CHARGES - LEASING 4,784 (1) 4,629 101 4,629 99 4,805 2,291 4,604 201 FLEET SERVICE CHARGES - HIRED VEHICLES 1,119 (30) 1,269 (60) 1,384 (175) 1,433 787 1,182 251 FLEET SERVICE CHARGES - CONTRACT HIRE 176 0 189 0 189 0 199 174 243 (44) FLEET SERVICE CHARGES - ROAD FUND LICENCE 237 0 235 0 235 0 241 154 193 48 FLEET SERVICE CHARGES - FUEL 3,045 0 3,017 (2) 3,016 0 3,035 1,747 2,561 474 FLEET SERVICE CHARGES - DRIVERS 66 (8) 73 (15) 72 (14) 56 71 71 (15) HIRE OF EXTERNAL VEHICLES 68 0 68 0 68 0 68 0 33 35 HIRE OF EXTERNAL PLANT 328 0 328 0 328 0 278 222 275 3 HIRE OF SKIPS 17 0 17 0 17 0 17 19 24 (7) PUPIL TRANSPORT - SPECIAL EDUCATION 297 0 298 0 298 0 298 30 298 0 TRANSPORT AND PLANT 22,668 (162) 22,905 (392) 23,218 (676) 22,985 13,991 24,841 (1,856) ADMINISTRATION PRINTING AND STATIONERY 235 (31) 234 (32) 242 (31) 216 187 240 (24) TELEPHONES 107 (1) 103 (1) 102 0 98 23 59 39 MOBILE PHONES 71 0 67 0 67 0 60 0 74 (14) ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 0 8 0 8 0 8 0 8 0 ADVERTISING - OTHER 75 0 75 0 81 0 94 68 104 (10) POSTAGES/COURIERS 32 0 31 1 34 (2) 31 38 53 (22) MEMBERSHIP FEES/SUBSCRIPTIONS 58 (9) 75 (24) 75 (23) 84 69 101 (17) INSURANCE 260 0 260 0 260 0 260 262 261 (1) MEDICAL COSTS 64 (59) 75 (69) 76 (69) 7 42 56 (49) LEGAL EXPENSES 6 0 6 0 6 0 12 23 45 (33) HOSPITALITY / CIVIC RECOGNITION 3 0 3 0 3 0 3 0 2 1 INTERNET AGENCY FEES 33 (10) 33 (10) 33 (10) 23 28 39 (16) SECURITY UPLIFT FEES 26 0 17 0 17 0 17 14 18 (1) OTHER ADMIN COSTS 4 0 4 0 4 0 4 2 3 1 MEMBERS ALLOWANCES 5 (5) 0 0 0 0 0 0 0 0 TRAINING 21 (15) 26 (15) 27 (16) 11 26 106 (95) ADMINISTRATION 1,008 (130) 1,017 (150) 1,035 (151) 928 782 1,169 (241) PAYMENT TO OTHER BODIES SPTE: ANNUAL BUS SUBSIDY 2,041 0 2,041 0 2,041 0 2,034 692 2,034 0 SPTE: BUS OTHER 258 0 258 0 258 0 258 258 258 0 SPTE: FERRIES 29 0 29 0 29 0 29 29 29 0 SPTE: UNDERGROUND 1,318 0 1,318 0 1,318 0 1,318 1,318 1,318 0 SPTE: OTHER 1,727 0 1,727 0 1,727 0 1,727 1,727 1,727 0 SPTE: MAINTENANCE OF BUS SHELTERS AND STOPS 131 0 131 0 131 0 131 98 131 0 YOUTH EMPLOYMENT TRAINING 0 0 0 0 0 0 0 (2) 0 0 OTHER LOCAL AUTHORITIES 73 0 73 0 73 0 73 72 81 (8) GRANTS TO VOLUNTARY ORGANISATIONS 22 0 22 0 22 0 22 0 20 2 PAYMENTS TO VOLUNTARY ORGANISATIONS 39 0 39 0 39 0 39 0 39 0 PAYMENTS TO OTHER BODIES 9,308 (1) 10,023 (21) 10,753 (21) 11,009 5,420 11,248 (239) EXTERNAL AUDIT FEES 3 0 3 0 3 0 3 4 3 0 ACTIVITIES PROGRAMME 634 0 439 0 439 0 439 220 272 167 PAYMENT TO OTHER BODIES 15,583 (1) 16,103 (21) 16,833 (21) 17,082 9,836 17,160 (78) PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 147 0 154 0 284 0 418 69 3,036 (2,618) PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 0 302 0 302 0 302 163 300 2 PAYMENT TO PRIVATE CONTRACTOR 38,851 (50) 38,851 (50) 39,432 (220) 39,241 31,726 41,293 (2,052) PAYMENT TO INTERNAL CONSULTANT 30 0 30 0 121 0 119 0 119 0 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 0 0 0 0 0 0 50 56 50 0 PAYMENT TO CONTRACTORS 39,330 (50) 39,337 (50) 40,139 (220) 40,130 32,014 44,798 (4,668) TRANSFER PAYMENTS CONCESSIONARY FARES 617 0 617 0 617 0 625 469 625 0 TRANSFER PAYMENTS 617 0 617 0 617 0 625 469 625 0 74
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South Lanarkshire Council Period 5 Period 5 Period 6 Period 6 Period 7 Period 7 Revised Period 10 Period 10 Period 10 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) FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 212 (20) 211 (20) 211 (20) 191 32 210 (19) FINANCING CHARGES 212 (20) 211 (20) 211 (20) 191 32 210 (19) TOTAL EXPENDITURE 213,822 839 214,527 818 216,734 550 217,777 149,390 223,423 -5,646 INCOME MILK SUBSIDIES FROM THE E.U. (37) 0 (37) 0 (37) 0 (37) 0 (37) 0 CONTRIBUTIONS FROM OTHER BODIES (20,310) 0 (20,890) 0 (21,356) 0 (21,604) (9,364) (21,552) (52) ERDF GRANT 0 0 0 0 0 0 0 (1,156) 0 0 ESF GRANT 0 0 0 0 0 0 0 1 0 0 SALES - GENERAL (4,678) 0 (4,538) (140) (5,338) (140) (5,477) (4,329) (6,475) 998 ELECTIONS - ACCOMMODATION USE 0 0 (11) 11 (11) 11 0 (11) (4) 4 SALES - DEPARTMENTS OF THE AUTHORITY (136) 0 (136) 0 (136) 0 (136) (124) (158) 22 FEES AND CHARGES - GENERAL (11,380) (726) (11,426) (681) (11,646) (461) (13,107) (10,476) (13,124) 17 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (7,067) 19 (7,066) 19 (7,074) 27 (7,048) (6,885) (7,377) 329 RENTAL INCOME (48) 0 (48) 0 (48) 0 (90) (95) (98) 8 FLEET SERVICES (12,508) (132) (12,608) (32) (12,680) 13 (12,639) (9,762) (13,586) 947 OTHER INCOME (3,162) 0 (2,976) 5 (2,821) 0 (2,554) (1,597) (2,588) 34 RECOVERY FROM CAPITAL (1,333) 0 (1,333) 0 (1,333) 0 (586) (407) (612) 26 RECHARGES - DEPARTMENTS OF THE AUTHORITY (23,719) 0 (23,719) 0 (23,719) 0 (23,643) (19,187) (28,422) 4,779 TOTAL INCOME (84,378) (839) (84,788) (818) (86,199) (550) (86,921) (63,392) (94,033) 7,112 NET EXPENDITURE 129,444 0 129,739 0 130,535 0 130,856 85,998 129,390 1,466 75
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Appendix B South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 29 December 2025 (No.10) Education Resources Committee Revised Annual Projected Projected Outturn % Note Year to Date Budget Outturn Variance Actual Service Departments :- £m £m £m £m Education 502.488 502.010 0.478 0.10% 373.110 Total Education Resources 502.488 502.010 0.478 0.10% 373.110 5 77
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Education Resources Variance Analysis 2025/26 (Period 10) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,664k under Teachers Basic / Superannuation / National Insurance - (2,336k) over APT&C Basic / Superannuation / National Insurance – 4,132k under Premature Retirals - (148k) over Schools - (2,327k) over Early Years / Support Services – 4,131k under Schools - (148k) 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. Supplies & Services (82k) over Aids for Clients - (77k) over Materials - (269k) over Schools - (77k) over Schools - (269k) 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. Contained within this position is funding for ASL that will be transferred to reserves (£0.078m) to support expenditure commitments to the end of the school session in June 2026. 78
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Subjective Head Variance Subjective line Service / amount Explanation Supplies & Services (cont.) Pupil Equity Fund – 400k under Catering Contract – (126k) over Schools – 400k under Schools (126k) over The underspend reflects the profile of Pupil Equity Fund (PEF) spend and commitment across the academic year in line with school improvement plans and will therefore be carried forward to 2026/2027, to be used in the April to June 2026 school session. The overspend is due to an increased cost for food for breakfast clubs. Transport and Plant (3,387k) over Fleet Services Charges – (101k) over Pupil Transport - ASN - (2,459k) over Pupil Transport - Strathclyde Passenger Transport - (826k) over Schools – (101k) over Schools - (2,459k) over Schools - (826k) 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 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. 79
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Subjective Head Variance Subjective line Service / amount Explanation Administration Costs (1k) over Telephones/Mobile Phones - (37k) over Conferences - 51k under Schools - (37k) over Early Years - 51k under The overspend relates to higher than anticipated telephone costs in schools due to a change in contract. The underspend relates to expenditure on Early Years’ funded provider meetings being lower than anticipated. Payments to Other Bodies (933k) over Other Local Authorities – (861k) over Payments to Other Bodies - 903k under Independent Schools Places - (953k) over Schools – (861k) over Early Years - 903k under Schools - (953k) over The overspend is due to an increase in the cost of external school placements within other local authorities and back dated charges from another local authority. 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. 80
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Contractors 360k under Payments to Private Contractors – 360k under Non 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. Transfer Payments 114k under Footwear and Clothing Grants - 114k under Schools - 114k under This projected underspend reflects lower than anticipated expenditure on footwear and clothing grants during the financial year, reflecting current demand. Income 2,742k over recovered Fees and Charges - Other Local Authorities - 745k over recovered Early Years Fees - 1,956k over recovered Schools - 745k over recovered Early Years - 1,956k 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. 81
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South Lanarkshire Council Period 5 Period 5 Period 6 Period 6 Period 7 Period 7 Revised Period 10 Period 10 Period 10 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 187,151 0 188,198 0 188,512 0 194,413 139,507 193,938 475 TEACHERS SUPERANNUATION 48,699 0 48,964 0 49,027 0 50,566 35,669 50,566 0 TEACHERS NI 24,659 0 24,767 0 24,794 0 25,494 18,807 25,494 0 FIXED TERM CONTRACT - TEACHER - APT&C BASIC 3,028 (1,620) 3,321 (1,920) 3,829 (2,420) 1,508 1,772 4,319 (2,811) FIXED TERM CONTRACT - TEACHER SUPERANNUATION 0 0 0 0 0 0 0 231 0 0 SUPPLY TEACHERS - APT&C BASIC 0 0 0 0 0 0 0 664 0 0 SUPPLY TEACHERS - APT&C SUPERANNUATION 0 0 0 0 0 0 0 550 0 0 SUPPLY TEACHERS - APT&C NIC 0 0 0 0 0 0 0 85 0 0 APT&C BASIC 75,538 1,498 75,526 2,098 75,167 2,535 76,030 51,491 72,486 3,544 APT&C OVERTIME 5 0 6 0 6 0 20 347 20 0 APT&C SUPERANNUATION 5,359 64 5,352 109 5,333 137 5,368 3,339 5,164 204 APT&C NIC 7,820 121 7,791 200 7,745 257 7,895 6,064 7,511 384 TRAVEL AND SUBSISTANCE 208 0 208 0 207 0 236 115 203 33 PENSION INCREASES 434 0 434 0 434 0 434 302 441 (7) PREMATURE RETIRALS 5,041 0 5,191 (150) 5,191 (150) 5,041 3,693 5,189 (148) STRAIN ON THE FUND 0 0 0 0 0 0 0 6 10 (10) TEACHERS TRAINING 0 0 0 0 0 0 (9) 1 (9) 0 CONSULTANTS 0 0 0 0 0 0 0 6 0 0 EMPLOYEE COSTS 357,942 63 359,758 337 360,245 359 366,996 262,649 365,332 1,664 PROPERTY COSTS RATES 19,192 0 19,192 0 19,398 0 19,398 19,374 19,374 24 SCOTTISH AKATER - UNMETERED CHARGES 0 0 0 0 0 0 0 0 2 (2) SCOTTISH WATER - METERED (DRAINAGE) CHARGES 1,385 0 1,385 0 1,385 0 1,385 891 1,388 (3) SCOTTISH WATER - METERED CHARGES 784 0 784 0 784 0 784 541 785 (1) RENT 308 0 337 (29) 337 (29) 363 169 348 15 SERVICE CHARGE 58 0 58 0 58 0 58 69 58 0 PROPERTY INSURANCE 484 0 484 0 484 0 484 485 508 (24) SECURITY COSTS 68 0 68 0 68 0 70 52 74 (4)GROUNDS MAINTENANCE ADDITIONAL AKORKS 0 0 0 0 0 0 0 0 0 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 55 0 60 0 60 0 56 27 56 0 LIFE CYCLE MAINTENANCE 0 0 0 0 2 0 2 2 2 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 16 0 29 0 29 0 37 37 37 0 ADAPTIONS - INTERNAL CONTRACTORS 55 0 78 0 121 0 102 64 102 0 ELECTRICITY - CONTRACT 8,693 0 7,693 0 7,253 0 7,253 3,834 7,278 (25) GAS 4,074 0 4,074 0 4,074 0 4,074 1,663 4,055 19 HEATING OIL 164 0 164 0 164 0 164 60 164 0 SOLID FUEL 171 0 171 0 171 0 171 154 171 0 FIXTURE & FITTINGS 0 0 0 0 1 0 2 2 2 0 JANITOR SERVICE 128 0 128 0 158 0 151 147 147 4 CLEANING CONTRACT 659 0 659 0 659 0 503 515 515 (12) CLEANING OUTWITH CONTRACT 8 0 8 0 8 0 8 0 3 5 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 547 (195) 549 (195) 578 (145) 465 303 469 (4) HEALTH & HYGIENE MATERIALS 76 0 76 0 76 0 52 9 52 0 AKINDOAK CLEANING 3 0 3 0 3 0 2 0 2 0 REFUSE UPLIFT 17 0 17 0 17 0 17 23 24 (7) REMOVAL & STORAGE COSTS 0 0 0 0 1 0 1 1 1 0 OTHER PROPERTY COSTS 384 0 384 0 413 0 17 1 0 17 ACCOMMODATION RECHARGE TO USERS 882 0 882 0 882 0 882 882 882 0 PROPERTY COSTS 38,211 (195) 37,283 (224) 37,184 (174) 36,501 29,305 36,499 2 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 127 0 148 0 140 0 330 299 330 0 COMPUTER EQUIPMENT RENTAL 1 0 1 0 1 0 1 0 0 1 I.T. EQUIPMENT MAINT-CONTRACT 2,805 0 2,808 0 2,809 0 3,368 2,821 3,371 (3) I.T. ELECTRONIC MESSAGING 0 0 3 0 8 0 21 12 21 0 EQUIPMENT, APPARATUS AND TOOLS 37 0 35 0 35 0 35 17 37 (2) SMALL TOOLS 1 0 1 0 2 0 4 3 4 0 AIDS FOR CLIENTS 189 (72) 189 (72) 189 (72) 127 157 204 (77) ADAPTATIONS FOR CLIENTS 16 0 27 0 27 0 54 41 54 0 SUPPLIES FOR CLIENTS 5 0 4 0 5 0 9 9 9 0 FURNITURE - OFFICE 6 0 8 0 7 0 14 14 14 0 FURNITURE - GENERAL 68 0 71 0 81 0 87 87 87 0 FURNISHINGS (INCL. CROCKERY & LINEN) 3 0 4 0 6 0 9 9 9 0 MATERIALS 26 0 30 0 32 0 35 35 35 0 MATERIALS, APPARATUS AND EQUIPMENT 1,996 (205) 2,079 (320) 1,792 (320) 2,796 1,382 3,065 (269) PUPIL EQUITY FUNDING 6,999 0 4,738 0 4,117 0 2,984 0 2,584 400 SAC FUNDING 303 0 286 0 269 0 358 0 358 0 LIBRARY/RESOURCE CENTREMATERIALS 71 0 72 0 71 0 60 34 60 0 AUDIO VISUAL 6 0 6 0 6 0 8 8 8 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 11 0 15 0 18 0 27 27 27 0 TV LICENCES - EDUCATION 32 0 26 0 26 0 26 7 26 0 PROVISIONS 57 0 71 0 61 0 201 202 212 (11) FOOD PURCHASES 54 0 102 0 103 0 123 122 123 0 BEVERAGES 1 0 1 0 2 0 4 4 4 0 SCHOOL MILK 9 0 15 0 15 0 25 20 25 0 NURSERY MILK 115 0 100 0 100 0 100 60 100 0 NURSERY FRUIT/VEG 97 0 98 0 98 0 4 4 4 0 RECHARGE OF DIRECT FOOD COSTS 3 0 3 0 4 0 8 8 8 0 PROTECTIVE CLOTHING & UNIFORMS 85 0 85 0 86 0 92 70 92 0 LAUNDRY COSTS 1 0 1 0 1 0 0 0 0 0 OTHER SUPPLIES AND SERVICES 29 0 29 0 24 0 21 11 21 0 HEALTH AND SAFETY 20 0 20 0 20 0 20 0 15 5 CATERING - CONTRACT 2,853 0 2,803 0 2,803 0 2,681 2,733 2,807 (126) CATERING - OUTWITH CONTRACT 7 0 7 0 7 0 7 4 7 0 CATERING - EXTERNAL 6 0 7 0 7 0 12 12 12 0 ARTIST FEES / PERFORMING ARTS / ENTERTA 1 0 1 0 1 0 3 3 3 0 DELIVERY CHARGE 1 0 2 0 3 0 4 4 4 0 SUPPLIES AND SERVICES 16,041 (277) 13,896 (392) 12,976 (392) 13,658 8,219 13,740 (82) 82
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South Lanarkshire Council Period 5 Period 5 Period 6 Period 6 Period 7 Period 7 Revised Period 10 Period 10 Period 10 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 POOL CAR CHARGES-RENTAL 2 0 2 0 2 0 2 1 3 (1) OTHER TRANSPORT COSTS 2 0 2 0 2 0 2 0 2 0 INSURANCE 3 0 3 0 3 0 3 3 3 0 FLEET SERVICE CHARGES 1,668 0 1,765 0 1,822 0 2,168 1,970 2,269 (101) HIRE OF EXTERNAL VEHICLES 153 0 166 0 183 0 249 249 249 0 HIRE OF SKIPS 5 0 6 0 7 0 8 14 8 0 EXTERNAL TRANSPORT CONTRACT 4 0 4 0 4 0 7 16 7 0 PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 7,935 (2,260) 8,314 (2,459) 8,386 (2,531) 5,857 5,110 8,316 (2,459) PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 9,702 (279) 9,702 (279) 9,702 (279) 9,424 8,946 10,250 (826) PUPIL TRANSPORT - OTHER 172 0 172 0 175 0 192 80 192 0 TAXI CHARGES - CONTRACTED 0 0 0 0 0 0 0 2 0 0 TRANSPORT AND PLANT 19,646 (2,539) 20,136 (2,738) 20,286 (2,810) 17,912 16,391 21,299 (3,387) ADMINISTRATION PRINTING AND STATIONERY 442 0 446 0 456 0 538 437 525 13 TELEPHONES 234 0 235 0 233 0 228 134 265 (37) MOBILE PHONES 13 0 13 0 13 0 16 0 16 0 ADVERTISING - OF COUNCIL SERVICE AVAILA 3 0 3 0 3 0 3 0 0 3 ADVERTISING - OTHER 11 0 11 0 11 0 11 0 7 4 POSTAGES/COURIERS 61 0 61 0 62 0 58 14 54 4 MEMBERSHIP FEES/SUBSCRIPTIONS 117 0 143 0 182 0 261 252 261 0 INSURANCE 76 0 76 0 76 0 76 76 76 0 MEDICAL COSTS 13 0 17 0 21 0 26 26 32 (6) LEGAL EXPENSES 8 (8) 12 (12) 12 (12) 0 15 24 (24) HOSPITALITY / CIVIC RECOGNITION 1 0 2 0 2 0 3 3 3 0 SECURITY UPLIFT FEES 2 0 3 0 4 0 7 7 7 0 OTHER ADMIN COSTS 2 0 2 0 2 0 2 0 0 2 CONFERENCES - OFFICIALS (incl associated costs) 0 52 0 52 0 52 52 0 1 51 TRAINING 207 0 279 0 497 0 421 388 432 (11) ADMINISTRATION 1,190 44 1,303 40 1,574 40 1,702 1,352 1,703 (1) PAYMENT TO OTHER BODIES YOUTH EMPLOYMENT TRAINING 0 0 0 0 0 0 2 2 2 0 OTHER COMMITTEES OF THE AUTHORITY 0 0 28 (28) 28 (28) 25 31 33 (8) OTHER LOCAL AUTHORITIES 1,456 (24) 1,456 (24) 1,456 (24) 1,433 1,165 2,294 (861) SCOTTISH QUALIFICATIONS AUTHORITY 1,574 (11) 1,574 (11) 1,574 (11) 1,563 1,581 1,585 (22) PAYMENTS TO VOLUNTARY ORGANISATIONS 10 0 10 0 10 0 10 8 10 0 PAYMENTS TO OTHER BODIES 21,070 800 20,983 800 20,690 800 21,312 16,176 20,409 903 INDEPENDENT SCHOOL PLACES 4,332 (825) 4,332 (825) 4,632 (825) 3,807 2,737 4,760 (953) CONTRACT SPEECH THERAPY 678 0 678 0 678 0 678 0 678 0 SCHOOL ACTIVITIES 165 0 164 0 171 0 234 211 234 0 RESEARCH GRANTS - EDUCATION 47 0 47 0 39 0 43 47 43 0 PARENT COUNCILS (PREV.SCHOOL BOARDS) 28 0 28 0 28 0 28 25 20 8 P.E. FACILITIES 78 0 75 0 73 0 65 5 65 0 ACTIVITIES PROGRAMME 137 0 187 0 196 0 296 296 296 0 COUNSELLING 1,253 0 1,369 0 1,364 0 1,364 872 1,364 0 COPYRIGHT AGREEMENT 228 0 228 0 228 0 228 228 228 0 VAT FREE EXCURSIONS - EDUCATION 15 0 9 0 12 0 67 67 67 0 PRIVATE INDIVIDUALS - GENERAL 3 0 3 0 3 0 4 5 4 0 PAYMENT TO OTHER BODIES 31,074 (60) 31,171 (88) 31,182 (88) 31,159 23,456 32,092 (933) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 46,873 360 47,693 360 47,693 360 48,055 34,993 47,695 360 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 2 0 3 0 2 0 9 11 9 0 PAYMENT TO CONTRACTORS 46,875 360 47,696 360 47,695 360 48,064 35,004 47,704 360 TRANSFER PAYMENTS RENT REBATES 288 0 303 0 371 0 563 563 563 0 FOOTWEAR & CLOTHING GRANTS 2,312 0 2,312 0 2,312 0 2,312 2,128 2,198 114 WORK EXPERIENCE 16 0 16 0 16 0 13 0 13 0 TRANSFER PAYMENTS 2,616 0 2,631 0 2,699 0 2,888 2,691 2,774 114 FINANCING CHARGES LEASING CHARGES - OPERATIONAL 3 0 3 0 3 0 3 0 0 3 I.T. EQUIPMENT LEASING - CONTRACT 404 0 403 0 403 0 392 208 396 (4) FINANCING CHARGES 407 0 406 0 406 0 395 208 396 (1) TOTAL EXPENDITURE 514,002 (2,604) 514,280 (2,705) 514,247 (2,705) 519,275 379,275 521,539 (2,264) INCOME GOVERNMENT GRANT - GAELIC EDUCATION (170) 0 (170) 0 (170) 0 (170) (131) (175) 5 GOVERNMENT GRANTS - OTHER EDUCATION GRANTS (12,825) 0 (12,841) 0 (12,909) 0 (13,106) (1,768) (13,106) 0 CONTRIBUTIONS FROM OTHER BODIES (1,013) 0 (1,124) 0 (1,124) 0 (1,152) (1,165) (1,152) 0 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (1,544) 775 (1,544) 775 (1,544) 775 (769) (315) (1,514) 745 PLAYGROUP ACCOMMODATION CHARGE (19) 9 (20) 10 (20) 10 (12) (4) (21) 9 EARLY YEARS FEES (2,472) 1,820 (2,572) 1,920 (2,572) 1,920 (652) (1,869) (2,608) 1,956 RENTAL INCOME (20) 0 (20) 0 (20) 0 (20) (12) (17) (3) OTHER INCOME (24) 0 (24) 0 (24) 0 (24) (19) (54) 30 ACCOMMODATION INCOME FROM USERS (882) 0 (882) 0 (882) 0 (882) (882) (882) 0 INCOME (18,969) 2,604 (19,197) 2,705 (19,265) 2,705 (16,787) (6,165) (19,529) 2,742 NET EXPENDITURE 495,033 0 495,083 0 494,982 0 502,488 373,110 502,010 478 83
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Appendix C South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 29 December 2025 (No.10) 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 2.311 2.344 (0.033) (1.43%) 2.772 Finance Services - Transactions 18.560 17.705 0.855 4.61% 15.201 Audit and Compliance Services 0.363 0.345 0.018 4.96% 0.349 Information Technology Services 8.512 8.614 (0.102) (1.20%) 11.953 Communications and Strategy Services 2.530 2.296 0.234 9.25% 2.055 Administration and Licensing Services 4.949 4.928 0.021 0.42% 4.346 Personnel Services 6.800 6.915 (0.115) (1.69%) 5.632 Total Finance and Corporate Resources 44.025 43.147 0.878 1.99% 42.308 5 85
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Finance and Corporate Resources Variance Analysis 2025/26 (Period 10) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (35k) over APT&C Basic, Superannuation, NI – 30k under Finance Services (Strategy) – (38k) over The projected overspend is due to lower than budgeted turnover during the year. Admin, Legal and Licensing – (77k) over IT Services – (144k) over Personnel – (63k) over Communications and Strategy – 118k under Finance Services (Transactions) – 217k under The projected underspend is due to vacant posts within the Service. APT&C Overtime – (64k) over Finance Services (Transactions) – (54k) over Overtime costs have arisen due to staffing vacancies and absences, combined with minimum staffing requirements and unplanned operational pressures, requiring additional hours to maintain service delivery. Property Costs 858k under Other Property Costs – 878k under Finance Services (Transactions) – 878k under The projected underspend reflects less than budgeted spend on Empty Property Relief. 86
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (120k) over Computer Equipment Purchase – (105k) over Finance Services (Transactions) – (66k) over The projected overspend is due to Maintenance of Fire and Intruder Alarms. Admin, Legal and Licensing – (32k) over The projected overspend is due to new equipment requirements for the Area Committees. I.T. Electronic Maintenance – Contract - (59k) over Finance Services (Transactions) – (32k) over The projected overspend is due to higher than budgeted charges for IT leasing charges. Outsourced Mail – (41k) over Finance Services (Transactions) – (41k) over The projected overspend reflects additional postage costs required for service delivery. Administration (161k) over Postages and Couriers – (170k) over Finance Services (Transactions) – (154k) over The projected overspend reflects additional postage costs required for service delivery. Medical Costs – 45k under Personnel – 49k under The projected underspend is due to lower than budgeted medical charges offset by the income. Members Allowances – 66k under Administration, Legal and Licensing – 66k under The projected underspend is due to reduced superannuation contributions in the financial year. 87
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Subjective Head Variance Subjective line Service / amount Explanation Administration (cont.) Training – (67k) over IT Services – (37k) over Finance Services (Transactions) – (23k) over The projected overspend relates to Fusion Support Training. The projected overspend relates to additional Procurement Training. Transfer Payments 504k under Rent Allowance – 451k under Rent Rebates – 53k under Finance Services (Transactions) – 451k under Finance Services (Transactions) – 53k under The underspend in these lines reflects the demand-led spend on Rent Allowance and Rent Rebates and is offset by an under-recovery of Income (below). Financing Charges (95k) over IT Equipment Leasing Contract – (94k) over Personnel – (42k) over Finance Services (Transactions) – (39k) over IT Services – (17k) over The projected overspend in Financing Charges is due to higher than budgeted IT leasing charges and is offset by an over recovery in IT Services - Other Income (below). Income (16k) under recovered Statutory Additions – Cost of Collection – 163k over recovered Finance Services (Transactions) – 163k over recovered The projected over-recovery of income relates to Non- Domestic Rates. 88
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Rent Rebates Subsidy – 69k over recovered Rent Allowance Subsidy – (263k) under recovered Finance Services (Transactions) – 69k under recovered Finance Services (Transactions) – (263k) under recovered The projected under recovery in these lines is offset by the demand- led underspend in Transfer Payments (above). Contributions from Other Bodies – (81k) under recovered Finance Services (Transactions) – (78k) under recovered The under-recovery reflects lower than budgeted income for Housing Benefit overpayments as a result of the final migration from legacy benefits to universal credit for working age. Fees and Charges – General – 434k over recovered Finance Services (Transactions) – 302k over recovered The projected over-recovery of income reflects additional commission received from Scottish Water for the collection of water and sewage and blue badge applications. Admin, Legal and Licensing – 117k over recovered The projected over-recovery of income reflects renewal fees for private hires and operators. 89
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Fees and Charges – Departments of the Authority – 72k over recovered Communications and Strategy – 72k over recovered The projected over-recovery reflects the demand for Royal Mail postages and outsourced mail. Other Income – (380k) under recovered Finance Services (Transactions) – (412k) under recovered Personnel – (44k) under recovered IT Services – 75k over recovered The reflects lower than budgeted income for Housing Benefit overpayments as a result of the final migration from legacy benefits to universal credit for working age. The projected under-recovery is due to lower than expected level of medical charges offset by overspend in Administration cost (above). The over-recovery of income reflects the increased recharges of IT spend to Resources and is offset by overspend in Financing Charges (above). * The underlined variances represent new variances since the last report. 90
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South Lanarkshire Council Period 5 Period 5 Period 6 Period 6 Period 7 Period 7 Revised Period 10 Period 10 Period 10 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 28,855 (214) 29,004 (315) 28,911 (165) 28,957 20,987 28,836 121 APT & C OVERTIME 71 27 94 4 109 (11) 98 141 162 (64) APT & C SUPERANNUATION 1,826 43 1,850 26 1,854 38 1,901 1,339 1,838 63 APT & C NIC 3,658 (152) 3,689 (173) 3,715 (192) 3,544 2,668 3,699 (155) APT & C TRAVEL EXPENSES 10 (8) (26) 28 (25) 27 2 21 3 (1) TRAVEL AND SUBSISTANCE 1 0 1 0 1 0 1 0 1 0 MSC TRAINEES BASIC 0 0 0 0 0 0 0 4 0 0 OTHER EMPLOYEE COSTS 0 0 0 0 0 0 180 0 180 0 PENSION INCREASES 993 (1) 993 (1) 992 0 992 696 992 0 EMPLOYEE COSTS 35,414 (305) 35,605 (431) 35,557 (303) 35,675 25,856 35,711 (36) PROPERTY COSTS RATES 0 0 0 0 0 0 12 12 12 0 RENT 4 0 4 0 4 0 4 3 4 0 SECURITY COSTS 141 (20) 141 (20) 141 (20) 121 109 141 (20) REPAIRS & MAINTENANCE - INTERNAL CONTRATOR 0 0 0 0 0 0 3 0 3 0 ELECTRICITY - CONTRACT 0 0 0 0 0 0 3 4 3 0 FIXTURE & FITTINGS 1,707 0 1,707 0 1,707 0 1,707 1,340 1,707 0 HEALTH & HYGIENE MATERIALS 140 0 140 0 140 0 140 42 140 0 OTHER PROPERTY COSTS 1,657 226 1,657 226 1,883 0 1,883 0 1,005 878 PROPERTY COSTS 3,649 206 3,649 206 3,875 (20) 3,873 1,510 3,015 858 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 4,669 (124) 4,629 (26) 4,660 (28) 5,155 5,146 5,260 (105) COMPUTER EQUIPMENT MAINTENANCE 2,039 2 2,094 (53) 2,105 (64) 2,141 2,303 2,155 (14) I.T. EQUIPMENT MAINT - CONTRACT 670 (7) 678 (15) 675 (13) 663 466 722 (59) I.T. ELECTRONIC MESSAGING 36 0 36 0 33 3 36 0 4 32 EQUIPMENT, APPARATUS AND TOOLS 151 0 151 0 151 0 151 56 134 17 SUPPLIES FOR CLIENTS 79 0 79 0 79 0 79 41 79 0 FURNITURE - OFFICE 1 0 1 0 1 0 1 3 4 (3) MATERIALS 112 0 112 0 112 0 112 48 73 39 MATERIALS, APPARATUS AND EQUIPMENT 2 0 2 0 2 0 2 1 3 (1) PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 2 0 2 0 2 0 2 0 FOODSTUFFS - GENERAL 2 0 0 0 0 0 0 0 0 0 PROVISIONS - GENERAL 20 0 20 0 20 0 20 4 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 1 1 1 1 0 2 2 1 1 1 OTHER SUPPLIES AND SERVICES 234 0 245 0 253 0 458 424 450 8 HEALTH AND SAFETY 0 0 0 0 0 0 58 23 58 0 CATERING - OUTWITH CONTRACT 6 0 6 0 6 0 6 0 0 6 OUTSOURCED MAIL 209 (35) 219 (45) 213 (39) 174 124 215 (41) SUPPLIES AND SERVICES 8,236 (163) 8,278 (138) 8,315 (139) 9,063 8,641 9,183 (120) TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 0 0 0 0 0 0 1 0 0 POOL CAR CHARGES - RENTAL 15 0 15 0 14 1 15 2 5 10 POOL CAR CHARGES - FUEL 3 0 3 0 3 0 3 0 0 3 FLEET SERVICE CHARGES 17 0 15 0 15 0 15 14 15 0 EXTERNAL TRANSPORT CONTRACT 0 0 0 0 0 0 0 0 1 (1) TRANSPORT AND PLANT 35 0 33 0 32 1 33 17 21 12 ADMINISTRATION PRINTING AND STATIONERY 531 (3) 533 (5) 544 (17) 528 278 538 (10) TELEPHONES 1,551 0 1,551 1 1,554 (3) 1,551 1,009 1,550 1 MOBILE PHONES 174 0 173 1 173 1 174 51 170 4 ADVERTISING - RECRUITMENT 29 0 29 0 29 0 29 42 54 (25) ADVERTISING - OTHER 125 (1) 124 0 125 (1) 124 70 127 (3) POSTAGES/COURIERS 948 (40) 951 (43) 1,062 (154) 908 712 1,078 (170) SMS MESSAGING 5 0 5 0 5 0 5 5 7 (2) MEMBERSHIP FEES/SUBSCRIPTIONS 251 (20) 251 (20) 250 (19) 269 281 266 3 INSURANCE 141 0 141 0 141 0 141 141 141 0 MEDICAL COSTS 351 (1) 348 2 348 2 350 239 305 45 LEGAL EXPENSES 170 (3) 170 (3) 187 (20) 167 108 168 (1) HOSPITALITY / CIVIC RECOGNITION 31 0 31 0 31 0 31 15 31 0 PAYPOINT AGENCY FEES 70 0 70 0 70 0 70 49 75 (5) SECURITY UPLIFT FEES 2 0 2 0 2 0 2 1 2 0 OTHER ADMIN COSTS 576 0 576 0 576 0 632 616 633 (1) MEMBERS ALLOWANCES 1,797 50 2,273 62 2,271 64 2,335 1,647 2,269 66 CONFERENCES - MEMBERS (incl associated costs) 11 0 11 0 11 0 11 5 11 0 CONFERENCES - OFFICIALS (incl associated costs) 5 0 5 0 5 0 5 1 1 4 TRAINING 800 (39) 803 (42) 808 (47) 761 438 828 (67) VOLUNTEERS' EXPENSES 8 0 8 0 8 0 16 12 16 0 INTERNAL SUPPORT SERVICES ALLOCATION 68 0 68 0 68 0 68 0 68 0 ADMINISTRATION 7,644 (57) 8,123 (47) 8,268 (194) 8,177 5,720 8,338 (161) PAYMENT TO OTHER BODIES OTHER LOCAL AUTHORITIES 4 0 4 0 4 0 4 0 0 4 GRANTS TO VOLUNTARY ORGANISATIONS 408 0 408 0 408 0 483 485 483 0 PAYMENTS TO OTHER BODIES 2,277 (4) 2,277 (4) 2,347 (4) 2,383 2,009 2,448 (66) EXTERNAL AUDIT FEES 665 0 665 0 665 0 665 323 665 0 PRIVATE INDIVIDUALS - GENERAL 0 0 10 (10) 10 (10) 0 0 0 0 PAYMENT TO OTHER BODIES 3,354 (4) 3,364 (14) 3,434 (14) 3,535 2,817 3,596 (62) 91
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South Lanarkshire Council Period 5 Period 5 Period 6 Period 6 Period 7 Period 7 Revised Period 10 Period 10 Period 10 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) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 28 0 28 0 0 0 0 14 1 (1) PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 274 (18) 274 (18) 274 (18) 291 141 297 (6) PAYMENT TO CONTRACTORS 302 (18) 302 (18) 274 (18) 291 155 298 (7) TRANSFER PAYMENTS RENT ALLOWANCE 23,581 0 23,581 0 23,581 0 17,581 13,393 17,130 451 RENT REBATES 42,343 0 42,344 0 42,344 0 31,482 22,344 31,429 53 TRANSFER PAYMENTS 65,924 0 65,925 0 65,925 0 49,063 35,737 48,559 504 FINANCING CHARGES LEASING CHARGES - FINANCE 0 0 0 0 0 0 0 (1) 1 (1) I.T. EQUIPMENT LEASING-CONTRACT 1,463 (47) 1,462 (46) 1,485 (69) 1,416 1,415 1,510 (94) FINANCING CHARGES 1,463 (47) 1,462 (46) 1,485 (69) 1,416 1,414 1,511 (95) TOTAL EXPENDITURE 126,021 (388) 126,741 (488) 127,165 (756) 111,126 81,867 110,232 893 INCOME STATUTORY ADDITIONS - COST OF COLLECTION (865) 0 (865) 0 (1,127) 262 (865) 0 (1,028) 163 RENT REBATES SUBSIDY (37,191) 0 (37,191) 0 (37,191) 0 (26,191) (18,306) (26,260) 69 RENT ALLOWANCE SUBSIDY (23,067) 0 (23,067) 0 (23,067) 0 (17,067) (13,682) (16,804) (263) DWP SUBSIDY (1,170) 0 (1,170) 0 (1,170) 0 (1,170) (899) (1,165) (5) CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (150) 0 (150) 0 (150) 0 (150) (105) (150) 0 CONTRIBUTIONS FROM OTHER BODIES (296) 0 (333) 0 (335) 2 (333) (235) (252) (81) SALES - DEPARTMENTS OF THE AUTHORITY (20) 0 (20) 0 (20) 0 (20) 0 0 (20) FEES AND CHARGES - GENERAL (4,914) 388 (5,013) 487 (5,096) 505 (4,627) (2,585) (5,061) 434 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) (151) (221) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,488) 0 (2,488) 0 (2,488) 0 (2,488) (1,631) (2,560) 72 HOME LOANS REPAYMENTS (5) 0 (4) 0 (5) 0 (5) (18) (5) 0 BIRTH REGISTRATION (16) 0 (16) 0 (16) 0 (16) (11) (14) (2) DEATH REGISTRATION (64) 0 (63) (1) (63) (1) (64) (42) (60) (4) MARRIAGE STATUTORY FEES (108) 0 (110) 2 (110) 2 (108) (87) (99) (9) EXTRACT ISSUE (83) 0 (83) 0 (83) 0 (83) (63) (83) 0 MARRIAGES (52) 0 (50) (2) (63) 11 (52) (40) (61) 9 CITIZENSHIP CEREMONIES (18) 0 (20) 2 (20) 2 (18) (15) (20) 2 CIVIL PARTNERSHIPS (1) 0 0 (1) 0 (1) (1) 0 0 (1) OTHER INCOME (6,892) 0 (6,893) 1 (6,866) (26) (6,900) (1,689) (6,520) (380) 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 (84,343) 388 (84,479) 488 (84,813) 756 (67,101) (39,559) (67,085) (16) NET EXPENDITURE 41,678 0 42,262 0 42,352 0 44,025 42,308 43,147 877 92
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Appendix D South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 29 December 2025 (No.10) 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 8.246 8.063 0.183 2.22% 7.597 Property Services 10.727 10.787 (0.060) (0.56%) 3.270 Total Housing and Technical Resources 18.973 18.850 0.123 0.65% 10.867 5 93
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Housing and Technical Resources (excl HRA) Variance Analysis 2025/26 (Period 10) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,764k under APT&C Basic / Overtime / Superannuation / National Insurance – 1,396k under Manual Workers – 367k under Property Services – 1,406k under Property Services – 367k 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 (1,185k) over Rates – (122k) over Property Services – (122k) over The variance relates to greater than budgeted rates charges for Council properties mainly within the Estates Service. Scottish Water – Metered Charges – (97k) over Property Services – (90k) over The overspend related to increase water charges within the Office Accommodation and Estates services. Service Charge – (233k) over Property Services – (202k) over The overspend relates to the cost of shopping centre service charges which are not recoverable from tenants. Bed & Breakfast – (354k) over Housing Services – (354k) over The variance relates to greater than budgeted demand for bed & breakfast within the Homelessness service. Security Costs – (83k) over Property Services – (83k) over This variance relates to greater expenditure on CCTV security costs than is currently budgeted, due to CCTV infrastructure project delay. 94
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont) Repairs & Maintenance – Life Cycle Maintenance – (654k) over Housing Services – (227k) over The overspend relates to additional expenditure on the maintenance of homelessness property. Property Services – (427k) over The overspend relates to additional expenditure on the maintenance of the corporate estate. Housing Rent unlet period – 265k under Property Services – 221k under The underspend is due to lower than expected unlet properties within the Estates service. Electricity/Contract – 60k under Property Services – 49k under This relates to the current market prices for utilities, which are lower than budget. Other Property Costs – 126k under Housing Services – 131k under The underspend relates to additional funding received for Ukraine Resettlement and due to the timing of award, will be transferred to reserves at the end of the financial year. Supplies & Services (985k) over Stock/ Stores Issues – (994k) over Property Services – (994k) over This mainly relates to the changes in the work mix in relation to work undertaken directly or sub-contracted. Transport & Plant (398k) over Purchase Of Plant & Equipment – (168k) over Property Services – (168k) over The overspend relates to the replacement of tools within Building Services. 95
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Subjective Head Variance Subjective line Service / amount Explanation Transport & Plant (cont) Fleet Service Charges – (183k) over Property Services – (217k) over The underspend relates to greater than budgeted fleet service charges on leasing, fuel and vehicle maintenance within Building Services. Hire of External Plant/Scafolding/Skips – (53k) over Property Services – (53k) over Expenditure on hires varies depending on the workload demands and timing of works on a wide variety of capital and revenue works. Payment to Other Bodies (508k) over Other Committees of the Author – (351k) over Property Services – (152k) over The overspend relates to greater than budgeted recovery of internal support costs within Building Services. Assistance to Home Owners – (72k) over Property Services – (72k) over This variance reflects the timing of spend on grants to owners to date. Private Individuals – (100k) over Housing Services – (100k) over The variance relates to greater forecast expenditure on payments towards Tenancy Sustainment Fund within the Homelessness Service. Payment to Contractors (774k) over Payment to Private Contractors – 776k under Property Services – 511k under The overspend relates to the significant increase in work due to the substantial backlog of storm damage works resulting from the severe adverse weather. Housing Services – 265k under The underspend relates to commissioned services in the Homelessness budget where expenditure varies according to service requirements. 96
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (cont) Payment to External Consultant – (1,550k) over Property Services – (1,550k) 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 2,354k over recovered Rental Income – (563k) under recovered Property Services – (563k) under recovered Income is over recovered due to greater than budgeted rental income within Office Accommodation. House Rents – 328k over recovered Housing Services – 328k over recovered The over recovery relates to more house rent income than budgeted within the Homelessness service. Recovery from Capital/Recharges – 2,215k over recovered Property Services – 2,215k 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. 97
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South Lanarkshire Council Housing & Technical Resources Period 5 Period 5 Period 6 Period 6 Period 7 Period 7 Revised Period 10 Period 10 Period 10 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 16,623 1,101 16,567 1,169 16,923 815 17,671 11,742 16,633 1,038 APT & C OVERTIME 52 143 52 144 69 127 195 107 96 99 APT & C SUPERANNUATION 1,083 92 1,056 119 1,095 80 1,165 752 1,075 90 APT & C NIC 2,141 180 2,117 204 2,172 149 2,309 1,505 2,140 169 10100-APT&C - GENERAL / 0708-PAYMENT IN LIEU 0 0 0 0 0 0 0 1 0 0 CARE STAFF - NATIONAL INSURANCE 21,057 566 21,062 561 21,312 311 21,623 14,751 21,089 534 MANUAL OVERTIME 393 (55) 393 (55) 538 (200) 338 828 695 (357) MANUAL SUPERANNUATION 1,349 53 1,349 53 1,371 31 1,402 949 1,353 49 MANUAL NIC 2,805 76 2,805 76 2,777 104 2,881 1,933 2,740 141 TRAVEL AND SUBSISTANCE 15 10 17 8 13 12 23 3 13 10 OTHER EMPLOYEE COSTS (22) 0 (18) (4) (22) 0 (22) (30) (18) (4) PENSION INCREASES 616 (14) 614 1 608 7 615 454 617 (2) ADDITIONAL PENSION COSTS 0 13 0 0 0 0 0 0 0 0 APPRENTICESHIP LEVY 3 0 0 3 3 0 0 0 3 (3) EMPLOYEE COSTS 46,115 2,165 46,014 2,279 46,859 1,436 48,200 32,995 46,436 1,764 PROPERTY COSTS RATES 2,222 (23) 2,252 (34) 2,252 (5) 2,253 1,826 2,375 (122) SCOTTISH WATER - UNMETERED CHARGES 8 4 8 4 8 4 8 1 10 (2) SCOTTISH WATER - METERED CHARGES 280 (48) 302 (70) 310 (78) 236 216 333 (97) RENT 1,851 (25) 1,864 1 1,865 0 1,860 1,308 1,871 (11) SERVICE CHARGE 420 19 420 0 420 0 420 386 653 (233) FACTORING CHARGES 5 4 5 0 5 0 5 0 0 5 OTHER ACCOMMODATION COSTS 2,986 0 3,489 0 3,539 (192) 3,497 3,325 3,495 2 BED AND BREAKFAST 159 (32) 220 (61) 316 (289) 27 240 381 (354) PROPERTY INSURANCE 448 (18) 449 (19) 449 (19) 430 138 443 (13) SECURITY COSTS 322 (62) 322 (62) 337 (77) 260 171 343 (83) GROUND MAINTENANCE 52 0 52 0 52 0 52 52 52 0 GROUNDS MAINTENANCE ADDITIONAL WORKS 10 0 10 0 10 0 10 2 5 5 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 3,472 0 3,427 0 3,427 0 3,316 2,195 3,372 (56) LIFE CYCLE MAINTENANCE 5,073 (14) 5,070 (14) 5,068 (14) 5,054 3,296 5,037 17 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 354 (5) 349 0 374 (25) 349 925 964 (615) ADAPTIONS - INTERNAL CONTRACTORS 0 0 0 0 0 0 0 71 0 0 HOUSING - RENT W/O UNLET PERIODS 822 0 735 76 746 65 859 360 594 265 HOUSING - RENT W/O BAD PERIODS 889 (45) 816 (48) 816 (48) 768 463 771 (3) ASBESTOS 0 0 0 0 0 0 0 304 0 0 WATER QUALITY 0 0 0 0 0 0 0 1 0 0 FIXED ELECTRICAL 0 0 0 0 0 0 0 34 25 (25) EPC 0 0 0 0 0 0 0 9 0 0 ELECTRICITY - CONTRACT 1,549 (4) 1,524 28 1,524 28 1,522 814 1,462 60 ELECTRICITY - NON CONTRACT 27 0 27 0 27 0 27 19 29 (2) GAS 521 0 503 12 503 12 514 370 495 19 HEATING OIL 12 0 11 1 12 0 12 9 11 1 FIXTURE & FITTINGS 872 0 888 (42) 878 (32) 839 1,610 859 (20) JANITOR SERVICE 152 12 152 8 152 0 152 109 152 0 CLEANING CONTRACT 404 2 404 (11) 397 4 401 352 416 (15) CLEANING OUTWITH CONTRACT 0 0 0 0 0 0 0 9 0 0 CLEANING MATERIALS 10 0 10 0 10 0 10 3 3 7 HEALTH & HYGIENE MATERIALS 0 0 0 0 0 0 0 0 1 (1) WINDOW CLEANING 2 0 2 0 2 0 2 1 2 0 PEST CONTROL 6 0 6 0 6 0 6 0 1 5 REFUSE UPLIFT 397 2 393 2 392 3 395 21 399 (4) REMOVAL & STORAGE COSTS 37 0 42 0 42 0 48 29 24 24 OTHER PROPERTY COSTS 746 (101) 623 22 746 (101) 745 601 619 126 OFFICE ACCOM-FACILITIES MANAGEMENT 1,089 (53) 1,089 (53) 1,089 (53) 1,047 789 1,092 (45) ACCOMMODATION RECHARGE TO USERS 53 (20) 53 (20) 53 (20) 33 41 53 (20) PROPERTY COSTS 25,250 (407) 25,517 (280) 25,827 (837) 25,157 20,100 26,342 (1,185) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 521 15 521 15 521 15 520 272 519 1 COMPUTER EQUIPMENT MAINTENANCE 29 (23) 29 (23) 6 0 6 0 0 6 I.T. EQUIPMENT MAINT-CONTRACT 218 (9) 212 (3) 212 (3) 207 15 217 (10) EQUIPMENT, APPARATUS AND TOOLS 45 0 45 0 45 0 45 0 45 0 ADAPTATIONS FOR CLIENTS 500 0 500 0 500 0 500 397 503 (3) FURNITURE - OFFICE 0 0 0 0 1 (1) 0 3 3 (3) FURNISHINGS 0 0 0 0 0 0 0 94 0 0 MATERIALS 10,659 1,379 10,659 1,379 10,469 1,379 9,848 3,893 9,848 0 STOCK/STORE ISSUES 0 0 0 0 0 0 0 2,685 994 (994) MATERIALS, APPARATUS AND EQUIPMENT 0 0 0 0 0 0 0 2 0 0 AUDIO VISUAL 10 0 10 0 10 0 10 1 10 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 0 2 2 0 0 0 0 0 TV LICENCES - EDUCATION 1 0 0 1 1 0 1 1 1 0 FOODSTUFFS - GENERAL 1 0 0 1 1 0 0 0 0 0 FOOD PURCHASES WITHIN CONTRACT 0 0 0 0 0 0 0 11 0 0 BEVERAGES 1 0 1 0 0 2 0 0 1 (1) PROTECTIVE CLOTHING & UNIFORMS 44 0 44 0 44 0 44 29 42 2 OTHER SUPPLIES AND SERVICES 91 1 87 1 87 1 76 26 58 18 HEALTH AND SAFETY 1 0 1 0 1 0 1 0 0 1 CATERING - CONTRACT 1 0 0 1 1 0 0 0 0 0 OUTSOURCED MAIL 2 (2) 2 (2) 2 (2) 0 16 2 (2) DELIVERY CHARGE 0 0 0 0 0 0 0 1 0 0 BULK BUYING DISCOUNT 0 0 0 0 0 0 0 (4) 0 0 SUPPLIES AND SERVICES 12,126 1,361 12,111 1,372 11,903 1,391 11,258 7,442 12,243 (985) 98
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South Lanarkshire Council Housing & Technical Resources Period 5 Period 5 Period 6 Period 6 Period 7 Period 7 Revised Period 10 Period 10 Period 10 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 0 125 158 293 (168) FLEET SERVICES - FUEL 0 3 0 3 0 3 3 21 4 (1) FLEET SERVICES - VEHICLE HIRE 0 0 0 0 0 0 0 0 0 0 POOL CAR RECHARGE - RENTAL CHARGE 42 11 44 9 43 10 54 20 58 (4) POOL CAR RECHARGE - FUEL 9 9 9 9 9 9 18 0 7 11 POOL CAR RECHARGE - ADDITIONAL CHARGES 0 1 0 1 0 1 1 0 0 1 OTHER TRANSPORT COSTS 1 (1) 1 (1) 1 (1) 0 1 3 (3) TRANSPORT INSURANCE 44 0 44 0 44 0 44 44 43 1 LICENCES 0 0 0 0 0 0 0 1 0 0 PLANT SERVICES 7 0 7 0 7 0 7 10 7 0 FLEET SERVICE CHARGES 2,821 137 2,821 137 2,820 138 2,968 2,108 3,151 (183) HIRE OF EXTERNAL PLANT 240 17 240 17 240 17 257 92 230 27 HIRE OF SCAFOLDING 1,031 46 1,031 46 1,033 44 1,077 588 1,156 (79) HIRE OF SKIPS 13 20 13 20 12 21 33 341 34 (1) EXTERNAL TRANSPORT CONTRACT 0 0 0 0 0 0 8 6 7 1 TAXI CHARGES - CONTRACTED 11 0 12 0 11 1 5 5 5 0 TRANSPORT AND PLANT 4,344 243 4,347 241 4,345 243 4,600 3,399 4,998 (398) ADMINISTRATION PRINTING AND STATIONERY 79 (3) 79 (3) 79 (3) 77 55 84 (7) TELEPHONES 102 (8) 100 2 103 (1) 101 28 97 4 MOBILE PHONES 39 0 39 0 39 0 40 1 43 (3) ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 0 7 0 7 0 7 0 0 0 0 ADVERTISING - OTHER 6 0 6 0 6 0 6 1 1 5 POSTAGES/COURIERS 26 (5) 27 (13) 26 (12) 12 28 23 (11) MEMBERSHIP FEES/SUBSCRIPTIONS 15 (3) 15 (3) 15 (3) 15 1 16 (1) INSURANCE 216 0 216 0 216 0 216 210 230 (14) MEDICAL COSTS 16 0 16 1 16 1 16 33 16 0 LEGAL EXPENSES 14 0 17 (1) 14 2 19 18 24 (5) PETTY OUTLAYS 12 0 12 0 12 0 12 13 14 (2) HOSPITALITY / CIVIC RECOGNITION 2 0 2 0 2 0 3 1 3 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 7 1 MEMBERS ALLOWANCES 0 0 0 0 0 0 0 0 0 0 TRAINING 2 (2) 2 (2) 2 (2) 0 31 1 (1) INTERNAL SUPPORT SERVICES ALLOCATION 457 0 457 0 457 0 457 0 511 (54) CENTRAL ADMINISTRATION 2,749 0 2,749 0 2,749 0 2,749 0 2,803 (54) ADMINISTRATION 3,743 (14) 3,745 (12) 3,744 (11) 3,731 424 3,873 (142) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,013 0 1,813 200 2,122 (109) 2,463 728 2,814 (351) OTHER LOCAL AUTHORITIES 0 0 0 0 0 0 0 12 0 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 0 0 0 0 0 0 0 0 1 (1) PAYMENTS TO OTHER BODIES 1,771 (115) 1,972 (316) 1,663 (7) 1,743 1,452 1,727 16 SUPPORTING PEOPLE INTERNAL PROVIDER 1,129 0 1,129 0 1,129 0 1,129 869 1,129 0 SUPPORTING PEOPLE EXTERNAL PROVIDER 419 (14) 419 0 419 0 419 251 419 0 HOUSING ADMINISTRATION 885 0 885 0 885 0 885 681 885 0 ASSISTANCE TO HOME OWNERS 1,091 0 1,156 (65) 1,340 (249) 1,578 824 1,650 (72) PRIVATE INDIVIDUALS - GENERAL 151 0 151 0 151 0 151 223 251 (100) PAYMENT TO OTHER BODIES 7,459 (129) 7,525 (181) 7,709 (365) 8,368 5,040 8,876 (508) PAYMENT TO CONTRACTORS PAYMENT TO LOCAL AUTHORITY CONTRACTOR 0 0 0 0 0 0 0 148 0 0 PAYMENT TO PRIVATE CONTRACTOR 17,109 (1,864) 17,153 (1,863) 16,930 (1,640) 17,216 11,510 16,440 776 PAYMENT TO EXTERNAL CONSULTANTS 2,113 (1,807) 2,113 (1,807) 2,113 (1,807) 306 1,883 1,856 (1,550) PAYMENT TO CONTRACTORS 19,222 (3,671) 19,266 (3,670) 19,043 (3,447) 17,522 13,541 18,296 (774) TRUST FUND EXPENDITURE TRANSFER PAYMENTS FINANCING CHARGES DEPRECIATION-CAP CHARGES 0 0 0 0 3 (3) 0 0 3 (3) I.T. EQUIPMENT LEASING-CONTRACT 158 (5) 158 (5) 158 (5) 154 14 154 0 INTEREST ON REVENUE BALANCES 2 0 2 0 2 0 2 0 2 0 FINANCING CHARGES 160 (5) 160 (5) 163 (8) 156 14 159 (3) TOTAL EXPENDITURE 118,419 (457) 118,685 (256) 119,593 (1,598) 118,992 82,955 121,223 (2,231) INCOME CONTRIBUTIONS FROM OTHER BODIES (2,265) (46) (2,189) (169) (2,358) 0 (3,002) (2,267) (3,270) 268 SALES - DEPARTMENTS OF THE AUTHORITY (460) 0 (460) 0 (460) 0 (460) 0 (453) (7) FEES AND CHARGES - GENERAL (745) 105 (838) 101 (815) 269 (546) (387) (588) 42 FEES AND CHARGES - DEPARTMENTS OF THE A (46) (2) (46) 0 (46) 0 (46) 0 (48) 2 RENTAL INCOME (4,104) (135) (3,875) (222) (3,875) (222) (4,209) (2,741) (3,646) (563) HOUSE RENTS (6,755) 0 (7,071) 1 (6,984) (4) (7,488) (5,139) (7,816) 328 INSURANCE RECOVERIES (26) 26 (26) 26 (26) 26 0 0 0 0 OTHER INCOME (2,754) 5 (2,762) 15 (2,749) 2 (2,747) (1,743) (2,709) (38) REALLOCATION OF CENTRAL SUPPORT COSTS (876) 0 (876) 0 (876) 0 (876) (487) (876) 0 REALLOCATION OF SUPPORT COSTS (1,630) 0 (1,630) 0 (1,556) (74) (1,630) (257) (1,737) 107 RECOVERY FROM CAPITAL (24,712) (5,023) (24,712) (5,023) (27,118) (2,617) (29,735) (17,437) (26,521) (3,214) RECHARGES - DEPARTMENTS OF AUTHORITY (54,807) 5,527 (54,807) 5,527 (53,498) 4,218 (49,280) (36,864) (54,709) 5,429 MANUAL RECHARGES - DEPARTMENTS OF AUTHORITY 0 0 0 0 0 0 0 (4,766) 0 0 INCOME (99,180) 457 (99,292) 256 (100,361) 1,598 (100,019) (72,088) (102,373) 2,354 NET EXPENDITURE 19,239 0 19,393 0 19,232 0 18,973 10,867 18,850 123 99
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Appendix E Housing and Technical Resources (HRA) Variance Analysis 2025/26 (Period 10) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 65k under APT&C Basic/Overtime/ Superannuation/National Insurance/Travel & Subsistence – 65k under HRA The underspend is mainly due to vacancies across the service. Property Costs 172k under Grounds Maintenance / Grounds Maintenance Additional – 65k Under HRA The forecast underspend is due to lower than anticipated charges for special uplifts. Housing – Rent Free Accommodation/Write off Unlet Periods/Bad Periods – 285k under HRA The net underspend reflects a lower than anticipated level of bad debt provision. During the year, collection rates for rental income have been better than forecast, which is due in part to schemes such as the tenancy sustainment fund mitigating the overall level of debt. Fixtures and Fittings – (66k) over HRA This budget is demand led and the overspend reflects the increased demand during the year. Cleaning Contract – (107k) over HRA The overspend is due to greater than budgeted charges for Facilities Management cleaning charges within the overall HRA service. Pest Control – (70k) over HRA The overspend is due to increased demand for pest control services within the overall HRA service. 5 101
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Subjective Head Variance Subjective line Service / amount Explanation Administration Costs 67k under Postages/Couriers – 57k under HRA The forecast underspend is due to lower than anticipated postages costs being incurred due to information being distributed online. Payment to Other Bodies (391k) over Payment To Other Bodies – (423k) over HRA This includes payments in relation to new systems for which we are expecting a transfer of budget from reserves Income 208k over recovered Fees and Charges – General – (138k) under recovered HRA The under recovery reflects lower than anticipated income from laundry charges. House/Lock Up Rents – 57k over recovered HRA The over recovery is due to the timing of new builds which were completed ahead of the anticipated profiles. Year End Transfer from the Balance Sheet – 287k over recovered HRA The budget assumes a level of transfer from reserves, due to the current net overspend across the service. * The underlined variances represent new variances since the last report. 102
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South Lanarkshire Council Period 5 Period 5 Period 6 Period 6 Period 7 Period 7 Revised Period 10 Period 10 Period 10 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 12,511 80 12,550 31 12,608 69 12,591 9,260 12,671 (80) APT & C OVERTIME 62 7 30 39 22 47 69 24 29 40 APT & C SUPERANNUATION 813 7 810 12 818 4 820 587 818 2 APT & C NIC 1,563 63 1,565 64 1,550 79 1,626 1,123 1,556 70 TRAVEL AND SUBSISTANCE 3 32 10 25 2 33 35 3 2 33 PENSION INCREASES 219 0 243 (24) 219 0 219 158 219 0 EMPLOYEE COSTS 15,171 189 15,208 147 15,219 232 15,360 11,155 15,295 65 PROPERTY COSTS RATES 72 0 72 0 79 (7) 72 78 78 (6) SCOTTISH WATER - UNMETERED CHARGES 4 0 4 0 4 0 4 0 0 4 SCOTTISH WATER - METERED CHARGES 8 0 8 0 8 0 8 6 17 (9) RENT 6 0 6 0 6 0 6 0 0 6 SERVICE CHARGE 94 0 94 0 94 0 94 5 118 (24) FACTORING CHARGES 0 0 0 0 0 0 0 0 4 (4) OTHER ACCOMMODATION COSTS 11 0 11 0 11 0 1 23 0 1 PROPERTY INSURANCE 2,268 0 2,268 0 2,268 0 3,497 3,465 3,497 0 SECURITY COSTS 55 0 55 0 55 0 55 1 5 50 GROUND MAINTENANCE 4,465 0 4,210 0 4,411 54 4,263 3,944 4,188 75 GROUNDS MAINTENANCE ADDITIONAL WORKS 0 0 0 0 10 (10) 0 12 10 (10) REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 43,529 0 43,529 0 43,631 (102) 46,527 27,980 46,333 194 LIFE CYCLE MAINTENANCE 0 0 0 0 166 (166) 0 149 194 (194) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 877 0 877 0 609 268 901 648 941 (40) HOUSING - RENT FREE ACCOMMODATION 266 0 266 0 247 19 266 110 210 56 HOUSING - RENT W/O UNLET PERIODS 2,950 0 2,950 0 2,950 0 2,937 2,004 2,708 229 HOUSING - RENT W/O BAD PERIODS 2,273 0 2,273 0 2,273 0 1,250 702 1,250 0 ASBESTOS 139 0 139 0 139 0 143 70 143 0 FIXED ELECTRICAL 0 0 0 0 1 (1) 0 3 3 (3) EPC 0 0 0 0 (1) 1 0 0 1 (1) ELECTRICITY - CONTRACT 1,350 0 1,350 0 1,350 0 1,350 522 1,324 26 ELECTRICITY - NON CONTRACT 0 0 0 0 0 0 0 13 18 (18) GAS 438 0 438 0 438 0 438 279 420 18 HEATING OIL 54 0 54 0 54 0 54 19 14 40 SOLID FUEL 4 0 4 0 4 0 4 7 6 (2) FIXTURE & FITTINGS 53 0 53 0 0 0 53 84 119 (66) JANITOR SERVICE 43 0 43 0 0 0 43 30 30 13 CLEANING CONTRACT 385 0 385 0 491 (106) 385 493 492 (107) CLEANING MATERIALS 57 0 57 0 57 0 57 19 21 36 HEALTH & HYGIENE MATERIALS 0 0 0 0 1 (1) 0 1 0 0 WINDOW CLEANING 16 0 16 0 16 0 16 16 19 (3) PEST CONTROL 122 0 122 0 176 (54) 122 140 192 (70) REFUSE UPLIFT 12 (12) 0 0 15 (15) 0 26 24 (24) REMOVAL & STORAGE COSTS 14 0 14 0 14 0 14 20 23 (9) OTHER PROPERTY COSTS 32 0 32 0 32 0 32 16 18 14 PROPERTY COSTS 59,597 (12) 59,330 0 59,609 (120) 62,592 40,885 62,420 172 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 295 0 295 0 295 0 295 26 281 14 COMPUTER EQUIPMENT RENTAL 0 0 0 0 0 0 0 0 11 (11) I.T. EQUIPMENT MAINT-CONTRACT 74 0 74 0 74 0 74 1 116 (42) EQUIPMENT, APPARATUS AND TOOLS 22 (9) 22 (9) 22 (9) 13 26 38 (25) ADAPTATIONS FOR CLIENTS 1,890 0 1,890 0 1,890 0 0 0 0 0 FURNITURE - OFFICE 10 0 10 0 10 0 10 3 5 5 MATERIALS 0 0 0 0 0 0 0 0 32 (32) MATERIALS, APPARATUS AND EQUIPMENT 0 0 0 0 1 (1) 0 1 2 (2) PROVISIONS 2 0 2 0 2 0 2 5 4 (2) FOOD PURCHASES 0 0 0 0 0 0 0 0 1 (1) BEVERAGES 4 0 4 0 4 0 4 0 4 0 PROTECTIVE CLOTHING & UNIFORMS 12 0 12 0 12 0 12 9 10 2 LAUNDRY COSTS 17 (1) 17 (1) 33 (17) 16 30 28 (12) OTHER SUPPLIES AND SERVICES 38 0 38 0 38 0 38 8 10 28 HEALTH AND SAFETY 15 0 15 0 15 0 15 0 0 15 CATERING - CONTRACT 0 0 0 0 1 (1) 0 1 1 (1) CATERING - OUTWITH CONTRACT 0 0 0 0 1 (1) 0 1 1 (1) OUTSOURCED MAIL 3 (3) 3 (3) 4 (4) 0 6 7 (7) SUPPLIES AND SERVICES 2,382 (13) 2,382 (13) 2,402 (33) 479 117 551 (72) TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 0 0 0 1 (1) 0 2 3 (3) FLEET SERVICES - FUEL 0 0 0 0 0 0 0 3 4 (4) POOL CAR RECHARGE - RENTAL CHARGE 26 0 26 0 26 0 26 3 4 22 POOL CAR RECHARGE - FUEL 6 0 6 0 6 0 6 0 0 6 POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 1 0 1 0 1 0 0 1 OTHER TRANSPORT COSTS 0 0 0 0 1 (1) 0 1 10 (10) FLEET SERVICE CHARGES 158 0 158 0 158 0 158 100 191 (33) HIRE OF SKIPS 0 0 0 0 0 0 0 1 0 0 STORAGE 4 0 4 0 4 0 4 0 1 3 TRANSPORT AND PLANT 195 0 195 0 197 (2) 195 110 213 (18) 103
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South Lanarkshire Council Period 5 Period 5 Period 6 Period 6 Period 7 Period 7 Revised Period 10 Period 10 Period 10 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) ADMINISTRATION PRINTING AND STATIONERY 79 0 79 0 79 0 79 59 74 5 BULK PRINTING 68 0 68 0 68 0 68 0 59 9 TELEPHONES 95 0 95 0 95 0 95 57 67 28 MOBILE PHONES 34 0 34 0 34 0 34 3 56 (22) ADVERTISING - RECRUITMENT 0 0 0 0 0 0 0 0 3 (3) ADVERTISING - OTHER 12 0 12 0 12 0 12 0 1 11 POSTAGES/COURIERS 171 0 171 0 171 0 171 90 114 57 SMS MESSAGING 0 0 0 0 3 (3) 0 3 5 (5) MEMBERSHIP FEES/SUBSCRIPTIONS 38 0 38 0 38 0 38 25 45 (7) MEDICAL COSTS 25 0 25 0 25 0 25 11 13 12 LEGAL EXPENSES 61 (55) 38 (32) 44 (38) 16 56 16 0 PETTY OUTLAYS 4 0 4 0 4 0 4 0 0 4 HOSPITALITY / CIVIC RECOGNITION 0 0 0 0 1 (1) 0 3 5 (5) GIRO BANK AGENCY FEES 4 0 4 0 4 0 4 0 4 0 PAYPOINT AGENCY FEES 13 0 13 0 32 (19) 13 22 31 (18) INTERNET AGENCY FEES 3 0 3 0 3 0 3 0 3 0 OTHER ADMIN COSTS 15 0 15 0 15 0 15 14 20 (5) CONFERENCES - OFFICIALS 7 0 7 0 7 0 7 0 1 6 INTERNAL SUPPORT SERVICES ALLOCATION 5,020 0 5,020 0 5,020 0 5,020 0 5,020 0 ADMINISTRATION 5,649 (55) 5,626 (32) 5,655 (61) 5,604 343 5,537 67 PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 3,055 0 3,055 0 3,055 0 2,785 1,503 2,778 7 OTHER LOCAL AUTHORITIES 0 0 0 0 1 (1) 0 2 3 (3) GRANTS TO VOLUNTARY ORGANISATIONS 3 0 3 0 3 0 3 0 0 3 PAYMENTS TO VOLUNTARY ORGANISATIONS 31 0 31 0 31 0 31 5 6 25 PAYMENTS TO OTHER BODIES 84 (52) 45 (13) 47 (15) 302 429 725 (423) PRIVATE INDIVIDUALS - GENERAL 150 0 150 0 150 0 150 0 150 0 PAYMENT TO OTHER BODIES 3,323 (52) 3,284 (13) 3,287 (16) 3,271 1,939 3,662 (391) PAYMENT TO CONTRACTORS PAYMENT TO LOCAL AUTHORITY CONTRACTOR 0 0 0 0 0 0 0 148 0 0 PAYMENT TO PRIVATE CONTRACTOR 80 0 80 0 116 (36) 80 23 80 0 PAYMENT TO EXTERNAL CONSULTANTS 20 0 20 0 20 0 20 129 20 0 PAYMENT TO CONTRACTORS 100 0 100 0 136 (36) 100 300 100 0 FINANCING CHARGES INTEREST-DEBT CHARGES 16,620 0 16,620 0 16,620 0 14,594 0 14,594 0 I.T. EQUIPMENT LEASING-CONTRACT 67 0 67 0 67 0 67 6 98 (31) CFCR 35,633 0 35,633 0 35,633 0 35,633 23,824 35,633 0 INTEREST ON REVENUE BALANCES (825) 0 (825) 0 (825) 0 0 0 0 0 FINANCING CHARGES 51,495 0 51,495 0 51,495 0 50,294 23,830 50,325 (31) TOTAL EXPENDITURE 137,912 57 137,620 89 138,000 (36) 137,895 78,679 138,103 (208) INCOME CONTRIBUTIONS FROM OTHER BODIES 0 0 0 0 0 0 0 (8) 0 0 SALES - DEPARTMENTS OF THE AUTHORITY (1,169) 0 (1,169) 0 (1,169) 0 (885) (681) (885) 0 FEES AND CHARGES - GENERAL (5,579) 0 (5,579) 0 (5,579) 0 (5,607) (3,642) (5,469) (138) RENTAL INCOME (993) 0 (993) 0 (993) 0 (465) 0 (461) (4) HOUSE RENTS (120,756) 0 (120,496) 0 (120,751) 0 (121,449) (86,078) (121,547) 98 LOCK UP RENTS (2,980) 0 (2,980) 0 (2,980) 0 (2,911) (2,152) (2,870) (41) INSURANCE RECOVERIES (539) 0 (539) 0 (539) 0 (520) (164) (520) 0 OTHER INCOME (1,235) 0 (1,235) 0 (1,235) 0 (1,265) (920) (1,265) 0 REALLOCATION OF SUPPORT COSTS (717) 0 (717) 0 (717) 0 (717) 0 (723) 6 YEAR END T/FER TO BALANCE SHEET (3,944) (57) (3,912) (89) (4,037) 36 (4,076) 0 (4,363) 287 INCOME (137,912) (57) (137,620) (89) (138,000) 36 (137,895) (93,645) (138,103) 208 NET EXPENDITURE 0 0 0 0 0 0 0 (14,966) 0 0 104
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Appendix F South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 29 December 2025 (No.10) 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 6.187 5.899 0.288 4.65% 4.134 Children and Families 52.841 50.736 2.105 3.98% 37.585 Adults and Older People 192.159 190.909 1.250 0.65% 141.826 Justice and Substance Misuse 0.881 0.179 0.702 79.68% 0.271 Total Social Work Resources 252.068 247.723 4.345 1.72% 183.816 5 105
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Social Work Resources Variance Analysis 2025/26 (Period 10) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 4,100k under Admin & Clerical Staff – 470k under Basic Grade Social Workers – 2,373k under Managerial Support Specialist Staff - (217k) over Adult and Older People – 136k under Performance and Support – 209k under Justice – 105k under Children and Family - 875k under Adult and Older People – 1,231k under Justice - 246k under Children and Family - 778k 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 106
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Care Staff – 501k under Instructors - 63k under Adult and Older People – (1,429k) over Performance and Support – 125k under Justice - 339k under Children & Family – (96k) over Adult & Older People - 597k under Adult & Older People – 63k 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 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 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 underspend relates to vacancies within day care services. 107
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Manual Workers (Home Carers) – 517k under Other Employee Costs - 385k under Adult and Older People – 517k under Children & Family – 385k 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 (102k) over Rates – (117k) over Scottish Water – Metered Charges - (40k) over Rent - (40k) over Repairs and Maintenance internal- (37k) over Adult and Older People – (110k) over Adult and Older People – (22k) over Children & Family – (14k) over Adult and Older People – (37k) over Adult and Older People – (26k) over Additional rates for closed centers that previously had 100% relief. This overspend is the result of increased prices. This overspend is the result of increased prices. This overspend is in respect of rental charges for residential care homes. This non-recurring overspend is due to several small higher than anticipated spends in relation to repairs and maintenance across A&OP services. 108
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Electricity - 98k under Gas – 81k under Adult and Older People – 96k under Adult and Older People – 74k under The underspend reflects a reduction in price. The underspend reflects a reduction in price. Supplies and Services 290k under Computer Equipment Purchase – (75k) over Aids for Clients – 201k under Supplies for Clients – 76k under Food Purchases within Contract – 46k under Performance and Support – (29k) over Adult and Older People – (33k) over Adult and Older People – 203k under Children & Family – 53k under Adult and Older People – 47k under The overspend is non-recurring due to the purchase of additional office equipment required. The overspend is due to non- recurring spend to replenish IT equipment within Homecare service. The underspend reflects the requirement to purchase and replace existing assistive technology equipment which is used to support service users to remain at home. The spend on supplies can be ad-hoc in nature and is currently showing an underspend. The underspend is a consequence of residential care homes currently not running to capacity throughout the year. 109
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (92k) over Fleet Service Charges – (50k) over Other Transport Costs – 81k under Pool Car Recharge - Rental – (132k) over Adult and Older People – (62k) over Adult and Older People – 84k under Children and Family – (152k) 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 underspend reflects the current demand for external service. The overspend reflects the demand and arrangements for pool cars. Administration (370k) over Mobile Phones – (382k) over Adult and Older People - (263k) over Children and Family – (64k) over The overspend relates to cost of mobile phones reflecting service delivery. The overspend relates to cost of mobile phones reflecting service delivery. Payment to Other Bodies (511k) over Payment to Other Bodies - 88k under Children & Family - 54k under This is a funding solution identified as part of the overall budget recovery plan. 110
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies (cont.) Payment to Private Individuals – 189k under Social Work – Foster Parents – (343k) over Social Work – Adoption Allowance – (395k) over Social Work - Direct Payments - (92k) over Adult and Older People - 43k under Children & Family - 195k under Children and Family – (343k) over Children and Family – (395k) over Adult and Older People – (67k) over The underspend has arisen from services which are no longer being commissioned. 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. The overspend reflects current demand for Direct Payments. 111
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors 950k under Payment to Private Contractors- Payments to Col Orgs-Care Element – 538k under Payment to Private Contractors – CET allocation – Home Care - (272k) over Payment to Private Contractors – Secure Accommodation - 512k under Payment to Private Contractors – Respite – 100k under Payment to Private Contractors – Daycare – (225k) over Payment to Private Contractors – Home Support - 288k under Children and Family – 494k under Adult and Older People – (252k) over Children and Family – 512k under Adult and Older People – 100k under Adult and Older People – (225k) over Adult and Older People – 288k under This underspend represents a temporary funding solution as part of the overall budget recovery plan. The overspend reflects current demand for the external home care service. This underspend reflects the current demand for Council funded secure placements which have reduced in 2025/26. This overspend relates to the demand for community-based respite. This overspend reflects the current demand for this day opportunity services. This underspend reflects lower demand for external home support service. 112
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Subjective Head Variance Subjective line Service / amount Explanation Transfer Payments (472k) over Direct Assistance to Persons – (451k) over Children and Family – (434k) over This overspend is due to budget pressure continuing into 2025/26, an increase in 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 580k over recovered Fees and Charges – General – 212k over recovered Other Income – 68k over recovered Contributions from Other Bodies – 194k over recovered Children and Family – 45k over recovered Adult and Older People – 167k over recovered Adult and Older People – 81k over recovered Children and Family – 164k 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. This over recovery of income relates to non-recurring reimbursement of costs. This over recovery is due to the level of Unaccompanied Asylum- Seeking Children (UASC) income being received for children 113
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* The underlined variances represent new variances since the last report. Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Fees and Charges - Other Local – 53k over recovered Children and Family – 78k over recovered seeking asylum. This over recovery is due to a recharge to other local authorities for interagency adoption fees. 114
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South Lanarkshire Council Period 5 Period 5 Period 6 Period 6 Period 7 Period 7 Revised Period 10 Period 10 Period 10 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 6,128 239 6,362 425 6,373 417 6,815 4,098 6,286 529 APT&C OVERTIME 60 (60) 86 (86) 152 (152) 0 127 165 (165) APT&C SUPERANNUATION 397 23 411 37 392 54 445 261 371 74 APT&C NIC 680 3 759 (27) 689 43 711 489 679 32 SOCIAL WORKERS BASIC GRADE BASIC 13,927 1,105 14,005 1,029 13,825 1,112 15,091 9,597 13,072 2,019 SOCIAL WORKERS BASIC GRADE OVERTIME 102 (30) 92 (20) 91 (19) 62 59 98 (36) SOCIAL WORKERS BASIC GRADE SUPERANNUATION 918 122 933 107 914 115 1,030 605 853 177 SOCIAL WORKERS BASIC GRADE NIC 1,845 144 1,834 155 1,833 143 1,983 1,271 1,770 213 MAN/SPEC/FWORK BASIC 25,587 (119) 26,110 (376) 26,288 (454) 26,346 18,851 26,371 (25) MAN/SPEC/FWORK OVERTIME 293 (247) 263 (217) 221 (175) 46 382 520 (474) MAN/SPEC/FWORK SUPERANNUATION 1,640 65 1,669 41 1,673 49 1,722 1,176 1,670 52 MAN/SPEC/FWORK NIC 3,934 (60) 3,861 (51) 3,909 (83) 3,704 2,521 3,474 230 CARE STAFF BASIC 17,417 269 17,391 355 17,297 449 17,573 11,913 16,820 753 CARE STAFF OVERTIME 805 (300) 801 (359) 919 (477) 500 664 958 (458) CARE STAFF SUPERANNUATION 1,086 45 1,083 52 1,060 75 1,135 736 1,006 129 CARE STAFF NIC 2,144 (4) 2,229 (8) 2,190 31 2,222 1,560 2,145 77 INSTRUCTORS - SOCIAL WORK BASIC 1,604 31 1,598 37 1,582 53 1,635 1,116 1,577 58 INSTRUCTORS - SOCIAL WORK SUPERANNUATION 103 3 100 6 103 3 106 72 103 3 INSTRUCTORS - SOCIAL WORK NIC 193 4 189 8 195 2 197 138 195 2 MANUAL WORKERS BASIC 30,629 271 29,994 323 29,989 323 30,199 21,069 29,629 570 MANUAL WORKERS OVERTIME 1,250 (15) 1,257 (22) 1,311 (76) 1,370 1,304 1,664 (294) MANUAL WORKERS SUPERANNUATION 1,948 74 1,911 73 1,922 62 1,984 1,318 1,847 137 MANUAL WORKERS NIC 4,003 0 3,927 0 3,904 19 3,923 2,820 3,819 104 TRAVEL AND SUBSISTANCE 340 57 372 25 375 22 397 202 380 17 OTHER EMPLOYEE COSTS 1,179 0 1,207 1 908 300 1,116 190 731 385 PENSION INCREASES 332 (4) 332 (4) 328 0 328 205 332 (4) STRAIN ON THE FUND 7 (7) 5 (5) 5 (5) 0 12 5 (5) EMPLOYEE COSTS 118,551 1,609 118,781 1,499 118,448 1,831 120,640 82,756 116,540 4,100 PROPERTY COSTS RATES 360 0 364 0 357 7 362 458 479 (117) SCOTTISH AKATER - UNMETERED CHARGES 1 0 1 0 1 0 1 0 1 0 SCOTTISH WATER - METERED CHARGES 175 0 175 0 177 (2) 177 154 217 (40) RENT 554 (6) 553 (11) 555 (13) 547 497 587 (40) PROPERTY INSURANCE 292 0 292 0 292 0 292 287 293 (1) SECURITY COSTS 2 0 2 0 2 0 2 5 2 0 GROUND MAINTENANCE 0 0 0 0 0 0 12 12 12 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 14 (12) 11 (9) 24 (10) 36 78 73 (37) LIFE CYCLE MAINTENANCE 0 0 0 0 0 0 0 1 1 (1) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 26 0 26 0 36 (10) 28 26 29 (1) ELECTRICAL HEATING MAINTENANCE 0 0 0 0 0 0 0 5 0 0 ELECTRICITY - CONTRACT 707 0 707 0 707 0 662 116 564 98 ELECTRICITY - NON CONTRACT 0 0 0 0 0 0 0 4 0 0 GAS 471 0 471 0 471 0 486 210 405 81 FIXTURE & FITTINGS 10 0 14 (4) 37 (27) 32 46 45 (13) JANITOR SERVICE 0 0 1 (1) 1 (1) 0 0 0 0 CLEANING CONTRACT 380 0 382 0 393 0 388 372 379 9 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 119 0 118 0 118 0 118 99 132 (14) HEALTH & HYGIENE MATERIALS 86 0 86 0 86 0 86 69 87 (1) AKINDOAK CLEANING 9 0 9 0 9 0 9 5 9 0 REFUSE UPLIFT 39 0 39 0 39 0 39 27 41 (2) REMOVAL & STORAGE COSTS 1 0 1 0 1 0 2 8 7 (5) OTHER PROPERTY COSTS 167 (5) 157 0 142 (7) 157 68 175 (18) PROPERTY COSTS 3,413 (23) 3,409 (25) 3,448 (63) 3,436 2,547 3,538 (102) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 818 (13) 829 (24) 943 (131) 930 986 1,005 (75) COMPUTER EQUIPMENT MAINTENANCE 34 0 38 (4) 27 0 27 9 11 16 I.T. EQUIPMENT MAINT-CONTRACT 192 0 192 0 179 0 176 14 183 (7) I.T. ELECTRONIC MESSAGING 97 0 97 0 97 0 97 0 121 (24) EQUIPMENT, APPARATUS AND TOOLS 122 (8) 122 (8) 123 (9) 110 79 112 (2) SMALL TOOLS 4 0 4 0 4 0 4 5 10 (6) AIDS FOR CLIENTS 980 0 979 1 979 1 860 353 659 201 ADAPTATIONS FOR CLIENTS 972 0 972 0 981 0 873 450 827 46 SUPPLIES FOR CLIENTS 350 0 345 0 313 36 352 197 276 76 FURNITURE - OFFICE 3 (2) 2 (1) 2 (1) 1 11 12 (11) FURNITURE - GENERAL 34 (34) 34 (34) 0 0 34 38 41 (7) FURNISHINGS (INCL. CROCKERY & LINEN) 15 0 15 0 15 0 19 17 24 (5) MATERIALS 10 0 10 0 10 0 10 (4) 2 8 MATERIALS, APPARATUS AND EQUIPMENT 2 0 3 (1) 5 (3) 2 11 12 (10) TV LICENCES - EDUCATION 0 0 0 0 0 0 0 0 4 (4) PROVISIONS 219 (2) 222 0 225 (3) 221 173 222 (1) FOOD PURCHASES 437 0 437 0 437 0 452 288 406 46 FOOD PURCHASES OUTWITH CONTRACT 0 0 0 0 0 0 0 0 2 (2) BEVERAGES 50 0 50 0 50 0 50 30 42 8 SCHOOL MILK 34 0 34 0 34 0 34 23 33 1 PROTECTIVE CLOTHING & UNIFORMS 1,247 0 1,247 0 1,247 0 1,457 938 1,416 41 LAUNDRY COSTS 2 1 2 1 2 1 3 6 6 (3) OTHER SUPPLIES AND SERVICES 46 0 40 (2) 41 (3) 38 21 35 3 CATERING - CONTRACT 367 0 367 0 387 (20) 367 349 367 0 CATERING - OUTWITH CONTRACT 31 0 31 0 31 0 21 13 14 7 ARTIST FEES/ PERFORMING ARTS 0 0 0 0 0 0 0 3 2 (2) OUTSOURCED MAIL 0 0 0 0 1 (1) 0 1 2 (2) DELIVERY CHARGE 0 0 0 0 0 0 0 4 2 (2) SUPPLIES AND SERVICES 6,066 (58) 6,072 (72) 6,133 (133) 6,138 4,015 5,848 290 115
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South Lanarkshire Council Period 5 Period 5 Period 6 Period 6 Period 7 Period 7 Revised Period 10 Period 10 Period 10 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 1 1 (1) POOL CAR CHARGES-RENTAL 268 (100) 269 (100) 277 (108) 169 101 301 (132) POOL CAR CHARGES-FUEL 16 0 15 0 10 5 15 0 0 15 POOL CAR CHARGES-ADDITIONAL COSTS 4 (1) 5 (2) 4 (1) 3 2 3 0 OTHER TRANSPORT COSTS 807 0 807 0 807 0 801 303 720 81 INSURANCE 24 0 24 0 24 0 24 21 24 0 FLEET SERVICE CHARGES 3,404 (121) 3,401 (118) 3,407 (124) 3,283 3,139 3,333 (50) HIRE OF EXTERNAL VEHICLES 7 0 7 0 7 0 7 2 1 6 HIRE OF SKIPS 0 0 0 0 0 0 0 2 2 (2) EXTERNAL TRANSPORT CONTRACT 0 0 0 0 0 0 0 6 5 (5) PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 0 0 0 0 0 0 0 3 3 (3) PUPIL TRANSPORT - OTHER 10 0 10 0 10 0 10 7 11 (1) TRANSPORT AND PLANT 4,540 (222) 4,538 (220) 4,546 (228) 4,312 3,587 4,404 (92) ADMINISTRATION PRINTING AND STATIONERY 94 (3) 98 (7) 112 (21) 82 72 97 (15) TELEPHONES 205 (5) 200 0 210 (10) 200 58 172 28 MOBILE PHONES 282 0 282 0 282 0 282 2 664 (382) ADVERTISING - RECRUITMENT 4 0 4 0 4 0 4 0 4 0 ADVERTISING - OTHER 10 0 10 0 10 0 10 1 1 9 POSTAGES/COURIERS 54 0 54 0 54 0 54 37 46 8 SMS MESSAGING 2 0 2 0 2 0 2 0 2 0 MEMBERSHIP FEES/SUBSCRIPTIONS 87 (5) 73 (11) 73 (9) 74 60 82 (8) INSURANCE 27 0 27 0 27 0 27 27 27 0 MEDICAL COSTS 41 (13) 41 (7) 44 (10) 34 51 76 (42) LEGAL EXPENSES 507 (50) 507 (50) 509 (52) 542 427 531 11 PETTY OUTLAYS 0 0 0 0 0 0 0 1 1 (1) HOSPITALITY / CIVIC RECOGNITION 2 0 2 0 2 0 2 2 5 (3) PAYPOINT AGENCY FEES 0 0 0 0 0 0 0 3 4 (4) OTHER ADMIN COSTS 21 0 15 0 15 0 15 6 8 7 CONFERENCES - OFFICIALS (incl associated costs) 7 0 15 0 15 0 15 4 12 3 TRAINING 56 0 59 0 60 (1) 59 26 40 19 INTERNAL SUPPORT SERVICES ALLOWANCES 410 0 410 0 410 0 410 0 410 0 ADMINISTRATION 1,809 (76) 1,799 (75) 1,829 (103) 1,812 777 2,182 (370) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 165 0 165 0 165 0 185 0 185 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 17 23 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 1,733 0 1,727 0 1,641 86 1,817 1,279 1,775 42 PAYMENTS TO OTHER BODIES 2,040 0 2,354 0 1,901 0 1,527 925 1,439 88 PAYMENTS TO HEALTH BOARD 1,508 0 1,508 0 1,508 0 1,471 104 1,471 0 PRIVATE INDIVIDUALS - GENERAL 710 0 715 0 531 180 775 315 586 189 SOCIAL WORK - FOSTER PARENTS 6,770 (200) 6,770 (200) 6,994 (424) 6,570 5,404 6,913 (343) SOCIAL WORK - FOSTER PARENTS D 94 0 94 0 94 0 94 52 94 0 SOCIAL WORK - ADOPTION ALLOWANCES 750 (100) 750 (100) 936 (286) 650 946 1,045 (395) DIRECT PAYMENTS 11,261 0 11,261 0 11,301 (40) 11,244 8,435 11,336 (92) PAYMENT TO OTHER BODIES 25,079 (300) 25,392 (300) 25,119 (484) 24,381 17,477 24,892 (511) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 156,448 (408) 156,514 (473) 156,924 (430) 155,541 100,980 154,603 938 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 117 0 137 0 153 (14) 139 101 127 12 PAYMENT TO CONTRACTORS 156,565 (408) 156,651 (473) 157,077 (444) 155,680 101,081 154,730 950 TRANSFER PAYMENTS DIRECT ASSISTANCE TO PERSONS 4,710 (360) 4,705 (360) 4,861 (516) 4,345 3,942 4,796 (451) SECTION PAYMENTS 30 0 30 0 38 (8) 30 42 51 (21) TRANSFER PAYMENTS 4,740 (360) 4,735 (360) 4,899 (524) 4,375 3,984 4,847 (472) FINANCING CHARGES LEASING CHARGES - OPERATIONAL (1) 0 (1) 0 (1) 0 (1) 0 1 (2) I.T. EQUIPMENT LEASING - CONTRACT 395 0 395 0 395 0 398 29 424 (26) FINANCING CHARGES 394 0 394 0 394 0 397 29 425 (28) TOTAL EXPENDITURE 321,157 162 321,771 (26) 321,893 (148) 321,171 216,253 317,406 3,765 INCOME NON RELEVANT GOVERNMENT GRANT (8,811) 0 (8,838) 0 (8,838) 0 (8,810) (5,764) (8,810) 0 RESOURCE TRANSFER INCOME FROM (25,786) 0 (25,786) 0 (25,786) 0 (25,786) (19,340) (25,786) 0 CONTRIBUTIONS FROM OTHER BODIES (801) 10 (791) 0 (791) 0 (829) (518) (1,023) 194 SALES - SALE OF MEALS (29) 15 (30) 16 (31) 17 (29) (41) (41) 12 FEES AND CHARGES - GENERAL (6,465) (187) (6,662) 10 (6,739) 87 (6,704) (6,191) (6,916) 212 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (443) 0 (443) 0 (443) 0 (443) (122) (496) 53 CHARGES TO HEALTH BOARDS (26,252) 0 (26,345) 0 (26,345) 0 (25,704) (235) (25,723) 19 FEES AND CHARGES - DEPARTMENTS (218) 0 (218) 0 (218) 0 (218) (34) (222) 4 RENTAL INCOME (45) 0 (45) 0 (45) 0 (45) (39) (53) 8 OTHER INCOME (135) 0 (135) 0 (179) 44 (135) (153) (203) 68 ACCOMMODATION INCOME FROM USERS (400) 0 (400) 0 (400) 0 (400) 0 (410) 10 INCOME (69,385) (162) (69,693) 26 (69,815) 148 (69,103) (32,437) (69,683) 580 NET EXPENDITURE 251,772 0 252,078 0 252,078 0 252,068 183,816 247,723 4,345 116