Agenda Document Pack - Financial Resources Scrutiny Forum - 12/03/2026
South Lanarkshire Council · 12 March 2026
Back to Financial Resources Scrutiny Forum — 12 March 2026 and its agenda
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Council Offices, Almada Street Hamilton, ML3 0AA Wednesday, 04 March 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 March 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 12 February 2026 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 23 February 2026 by the Executive Director (Finance and Corporate Resources). (Copy attached) 7 - 26 3b Capital Budget Monitoring 2025/2026 - Housing Capital Programme Report dated 23 February 2026 by the Executive Director (Finance and Corporate Resources). (Copy attached) 27 - 34 4 Revenue Budget Monitoring 2025/2026 Report dated 23 February 2026 by the Executive Director (Finance and Corporate Resources). (Copy attached) 35 - 42 5 Revenue Budget Monitoring 2025/2026 - Detailed Resource Analysis Report dated 23 February 2026 by the Executive Director (Finance and Corporate Resources). (Copy attached) 43 - 108 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 12 February 2026 Chair: Councillor Grant Ferguson Councillors Present: Councillor Mathew Buchanan, Councillor Colin Dewar, Councillor Ross Gowland, Councillor Richard Lockhart, Councillor Julia Marrs (Depute), Councillor Carol Nugent Councillors’ Apologies: Councillor Monique Equi, Councillor Gavin Keatt Attending: Finance and Corporate Resources G Booth, Finance Manager (Strategy); 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 11 December 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 26 January 2026 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 29 December 2025. The revised General Services Capital Programme for 2025/2026 totalled £67.712 million, as detailed in Appendix A to the report. The revised programme consisted of the base budget plus carry forward projects and adjustments which had been agreed by the Executive Committee up to and including its meeting on 4 February 2026. The budget included an allocation of £0.020 million of Local Action Fund monies. Local Ward Members for Ward 7 agreed that those funds would now be spent on Darwin Road Playpark. The Walk Wheel Cycle Trust, formerly SUSTRANS, had confirmed that South Lanarkshire would 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 were underway to progress the project and maximise spend this financial year but, given the timing of the award, the budget would be added to the 2026/2027 programme with any spend achieved in 2025/2026 managed from the funding available. 2 3
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In order to maximise use of space in corporate buildings, the first-floor former coffee shop space would be refurbished to a meeting area consisting of dedicated meeting pods, bringing the area back into productive use. The budget required was £0.050 million and would be funded from within the Prioritised Urgent Investment budget in the existing programme and would have no impact on the total programme. The programme spend and funding for the General Fund was summarised in Appendix C to the report and also showed a forecast for the financial year of £65.962 million. The forecast for this financial year reflected anticipated spend on 2 projects, East Kilbride Town Centre (£0.800 million), where demolition costs were lower than anticipated, and Hamilton Junctions (£0.950 million), as works planned for Wellhall Road had been reprogrammed to begin in spring 2026. Actual spend to 29 December 2025 was £35.036 million and actual funding received at 29 December 2025 was £41.194 million. The Leisure and Culture Transformation Fund Programme had a total budget of £13.000 million, with a forecast spend of £10.000 million expected in 2025/2026. Details on this were provided in paragraphs 4.11 to 4.15 of the report. The physical progress achieved with the General Fund Capital Programme 2025/2026 at 29 December 2025 was detailed in appendices D to F of the report. The Forum decided: that the physical and financial progress of the 2025/2026 General Fund Capital Programme be noted. [Reference: Minutes of 11 December 2025 (Paragraph 3a) and Minutes of the Executive Committee of 4 February 2026 (Paragraph 4)] 3b Capital Budget Monitoring 2025/2026 – Housing Capital Programme A report dated 26 January 2026 by the Executive Director (Finance and Corporate Resources) was submitted on the position of the Housing Capital Programme 2025/2026 at 29 December 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. As noted previously, the profile spend on the New Build programme had been affected by delays in 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 (HIP) spend on External Fabrics and Energy Efficiency projects from 2026/2027. Any funding (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 29 December 2025 totalled £52.315 million and actual funding received was £52.315 million. The physical progress achieved with the Housing Capital Programme 2025/2026 at 3 October 2025 was detailed in Appendix B to the report. 4
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Officers responded to a member’s question on the report. The Forum decided: that the physical and financial progress of the Housing Capital Programme be noted. [Reference: Minutes of 11 December 2025 (Paragraph 3b) and Minutes of the Executive Committee of 4 February 2026 (Paragraph 4)] 4 Revenue Budget Monitoring 2025/2026 A report dated 4 February 2026 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 29 December 2025 and a projection for the year to 31 March 2026. The report and associated appendices:- summarised the 2025/2026 Probable Outturn position for the Council’s General Fund Revenue Account to 31 March 2026, including details of proposed transfers to reserves advised that, given the timing of the Local Government Finance Settlement 2025/2026, there was no inclusion on the impact of any revenue grant redeterminations on the 2025/2026 Budget and Probable Outturn provided details of the position on the General Fund Account and the Housing Revenue Account respectively for the period 1 April to 29 December 2025 detailed anticipated spend for the current year proposed funds to be transferred to reserves for future commitments detailed the position, after all proposed transfers to reserves, for known commitments required in the next financial year provided the Housing Revenue Account position The outturn position, after transfers to reserves, resulted in an underspend of £3.579 million. This included proposed transfers to reserves totalling £16.339 million. Part of the underspend within Finance and Corporate Resources included an anticipated Community Grant underspend of £0.040 million. It was proposed that this underspend be used for in-year support to local food banks which supported the Council’s priority of tackling poverty. The position with Adult and Older People Services within Social Work Resources included a £1.762 million commitment in respect of the element of the budget delegated to the Integration Joint Board (IJB). It was proposed that the IJB retain this non-recurring underspend within its reserves earmarked for future costs. In terms of the £3.579 million underspend, it was also proposed that:- £1.000 million be transferred to reserves to allow the Council to provide financial support to contribute towards the response to questions posed by the Marmot initiative £0.040 million be set aside to support the continuation of the Winter Wishes programme within Children and Families Services in 2026/2027 £0.100 million be transferred to reserves for Commercial Feasibility costs £0.400 million be set aside to support the findings of the Third Sector Review to contribute to the external medium grants allocation available for the next 2 years beyond 2026/2027 £0.300 million be allocated to Heat Network/Decarbonisation projects the remaining underspend of £1.739 million be transferred to reserves for budget considerations in future years 5
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At 29 December 2025, the projected outturn position on the Housing Revenue Account was a breakeven position, as detailed in Appendix 4 to the report. The Forum decided: (1) that the previously approved transfers to reserves totalling £38.108 million, as detailed in Section 4.2 of the report, be noted; (2) that the proposed transfers to reserves totalling £16.339 million, as detailed in Section 4.2 and Appendix 2 of the report, 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, as detailed in Section 4.3 of the report, be noted; (4) that the proposal that the anticipated underspend of £0.040 million on Community Grants be transferred to food banks, as detailed in Section 4.7 of the report, be noted; (5) that the non-recurring underspend of £1.762 million in the delegated budget to the Integration Joint Board (IJB) be retained by them and held in reserves for their use in future years, as detailed in Section 4.10 of the report, be noted; (6) that the proposed use of £3.579 million underspend for 2025/2026, as detailed in Section 4.17 of the report, be noted; and (7) that the projected breakeven position on the Housing Revenue Account for 2025/2026, as detailed in Section 6 and Appendix 4 of the report, be noted. [Reference: Minutes of 11 December 2025 (Paragraph 4) and Minutes of the Executive Committee of 4 February 2026 (Paragraph 3)] 5 Revenue Budget 2025/2026 – Detailed Resource Analysis A report dated 26 January 2026 by the Executive Director (Finance and Corporate Resources) was submitted comparing actual expenditure against budgeted expenditure for the period 1 April to 29 December 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 29 December 2025 details of the most significant variances within Resources and the Housing Revenue Account across subjective headings and across Services as at 29 December 2025 a line by line trend analysis of the total Resources’ expenditure and income across subjective headings as at 29 December 2025 The Forum decided: that the position as at 3 October 2025 be noted. [Reference: Minutes of 11 December 2025 (Paragraph 5)] 6 Urgent Business There were no items of urgent business. 6
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 12 March 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 23 January 2026. [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 [1recs] 3. Background 3.1. The Capital reports attached provide detail on the position as at 23 January 2026 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 March 2026. 4.2. Education Resources have been awarded a grant of £0.098 million to cover costs of the detailed design of a ‘state of the art’ modern building for the development of Gaelic language. This is an allocation from the 2025/2026 Scottish Government Gaelic Unit – The An Bothan Project. The award requires no Council match funding and was submitted on the basis that 100% of the funding is sought from the Scottish Government. This is for design only and any build would be subject to Committee approval and a future funding bid. The funding will be received in the 2025/2026 financial year however given the timing of the award, this budget will be added to the 2026/2027 programme with any spend achieved in 2025/2026 managed from the funding available. 3a 7
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4.3. The Walk Wheel Cycle Trust (formerly SUSTRANS) have confirmed that South Lanarkshire will receive an additional £0.099 million for resurfacing along the existing NCN 74 Abington to Crawford Quietway. Works are underway to progress this project and maximise spend this financial year, however, given the timing of the award, this budget will be added to the 2026/2027 programme with any spend achieved in 2025/2026 managed from the funding available. 4.4. The funding available to support the programme also totals £67.712 million and is detailed in Appendix C. 4.5. 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. 4.6. Appendix C shows a forecast for the financial year of £65.962 million. 4.7. The anticipated underspend in 2025/2026 is due to 2 projects, as reported previously, 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. 4.8. 2025/2026 Actual Position: Actual spend incurred to the 23 January 2026 totals £38.056 million. 4.9. Actual funding received to 23 January 2026 is £46.967 million. Relevant officers will continue to closely monitor the generation of all income including receipts. 5. Employee Implications 5.1. There are no employee implications as a result of this report. 6. Financial Implications 6.1. The financial implications are included in section 4 of this report. 7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 8. Other Implications 8.1. The main risk associated with the Council’s Capital Programme is an overspend. The risk has been assessed as low given the detailed project management plans prepared and monitored for each project. The risk of overspend is managed through four weekly Investment management meetings. 9. Integrated Impact Assessment and Consultation Arrangements 9.1. This report does not introduce a new policy, function or strategy or recommend a change to existing policy, function or strategy and therefore no impact assessment is required. 9.2. There was no requirement to undertake any consultation in terms of the information contained in this report. 8
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Jackie Taylor Executive Director (Finance and Corporate Resources) 23 February 2026 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References South Lanarkshire Council, 26 February 2025 Executive Committee, 4 March 2026 List of Background Papers Capital Ledger prints to 23 January 2026 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 23 JANUARY 2026 £m Total Base Budget (including carry forward from 2024/2025) 67.712 Proposed Adjustments – Period 11 0.000 Total Revised Budget 67.712 2025/26 Budget Period 11 Proposed Adjustments Revised 2025/26 Budget Resource £m £m £m Community & Enterprise 55.160 - 55.160 Education 5.006 - 5.006 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 10
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APPENDIX B SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/26 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2025 TO 23 JANUARY 2026 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 0 589 Enterprise & Sustainable Dev 32,674 7,271 (15,883) 24,062 8,630 (3,404) 29,288 27,538 1,750 16,849 Roads, Transport & Fleet 14,655 2,820 3,014 20,489 2,722 0 23,211 23,211 0 13,526 Resource Total 49,222 11,069 (12,616) 47,675 11,830 (4,345) 55,160 53,410 1,750 30,964 Education Growth / Accommodation Pressures 1,603 709 1,370 3,682 566 (1,063) 3,185 3,185 0 1,948 ICT Developments 1,300 46 0 1,346 0 0 1,346 1,346 0 905 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 3,237 Finance & Corporate IT Services 300 245 0 545 150 (50) 645 645 0 406 Resource Total 300 245 0 545 150 (50) 645 645 0 406 Housing & Technical Office Accom 6,000 1,930 180 8,110 (4,258) 0 3,852 3,852 0 1,667 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 1,445 Resource Total 7,645 2,607 (124) 10,128 (3,564) 0 6,564 6,564 0 3,112 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 (5,459) 67,712 65,962 1,750 38,056 11
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APPENDIX C SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/26 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2025 TO 23 JANUARY 2026 2025/26 Original Estimate inc C/F 2025/26 Revised Budget 2025/26 Forecast Spend 2025/26 Forecast Variance 2025/26 Actual to 23/01/26 Expenditure £m £m £m £m £m General Fund Programme 64.188 67.712 65.962 1.750 38.056 Income 2025/26 Budget 2025/26 Revised Budget 2025/26 Actual To 23/01/26 £m £m £m Prudential Borrowing 17.192 17.425 0.000 Developers Contributions 1.965 4.679 3.959 Partners 0.450 3.682 1.172 Scottish Government: - Capital Grant 27.467 28.352 33.405 - 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 46.967 12
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Appendix D (Page 1) GENERAL FUND CAPITAL PROGRAMME 2025/2026 BUILD EXECUTIVE SUMMARY PERIOD ENDED 23 JANUARY 2026 (PERIOD 11) 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 78 - - - Projects on Programme - 124 172 170 166 159 156 149 145 130 125 - - - Projects Behind Programme - 1 0 1 3 1 1 0 0 0 0 - - - Projects Altered Brief/ Programme - 1 3 3 2 5 4 3 4 2 3 - - - Projects Held - 12 10 10 7 8 8 9 8 8 7 - - - - 143 193 195 202 208 209 209 213 213 213 0 0 0 Project Status Design Feasibility - 79 126 126 112 113 111 73 70 60 56 - - - Sketch Design - 3 2 1 1 1 1 1 1 1 1 - - - Detailed Design - 1 1 2 2 3 2 1 1 1 1 - - - Production Information - 4 5 5 8 8 8 10 10 9 7 - - - Tendering - 36 36 37 35 32 31 25 26 26 24 - - - On Site - 15 15 13 20 16 16 51 49 43 46 - - - Complete - 5 8 11 24 35 40 48 56 73 78 - - - - 143 193 195 202 208 209 209 213 213 213 0 0 0 13
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Appendix D (Page 2) General Services Capital Programme 2025/2026 Build Variance Explanations Project Name Status Variance Explanation - - - 14
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Appendix E (Page 1) GENERAL FUND CAPITAL PROGRAMME 2025/2026 NON-BUILD EXECUTIVE SUMMARY PERIOD ENDED 23 JANUARY 2026 (PERIOD 11) 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 31 Approved from 25/26 Programme - - - 12 15 16 16 17 17 17 17 Total Projects Currently Reported - - - 40 46 47 47 48 48 48 48 Number of Projects Projects Completed - - - 3 3 5 8 11 11 11 13 Projects Ahead of Programme - - - 0 0 0 0 0 0 0 0 Projects on Programme - - - 37 43 42 39 35 35 35 33 Projects Behind Programme - - - 0 0 0 0 0 0 0 0 Projects, Altered Brief/Programme - - - 0 0 0 0 0 0 0 0 Projects On Hold - - - 0 0 0 0 2 2 2 2 - - - 40 46 47 47 48 48 48 48 15
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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 Complete 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 Complete 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 16
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Appendix F (Page 1) GENERAL SERVICES CAPITAL PROGRAMME 2025/2026 ROADS EXECUTIVE SUMMARY PERIOD ENDED 23 JANUARY 2026 (PERIOD 11) 1 2 3 4 5 6 7 8 9 10 11 12 13 Number of Projects Total Projects Currently Reported - - - 158 165 184 186 186 186 218 225 Programme Status Projects Complete - - - 36 69 80 87 87 87 113 130 Projects on Programme - - - 122 87 95 90 90 90 95 83 Projects Behind Programme - - - 0 0 0 0 0 0 0 0 Projects, Altered Brief / Programme - - - 0 0 0 0 0 0 1 3 Projects Still to Commence - - - 0 9 9 9 9 9 9 9 - - - 158 165 184 186 186 186 218 225 Project Status Briefing - - - 19 19 16 15 15 15 16 13 Production Information - - - 86 59 69 67 67 67 67 60 Billing - - - 0 0 0 0 0 0 0 0 Tendering - - - 0 1 2 2 2 2 1 0 On Site - - - 17 17 17 15 15 15 21 22 Complete - - - 36 69 80 87 87 87 113 130 - - - 158 165 184 186 186 186 218 225 17
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Appendix F (Page 2) General Services Capital Programme 2025/2026 Roads Variance Explanations Project Name Status Variance Explanation - - - 18
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 11 Briefing / Programm e Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme 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 19
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 11 Briefing / Programm e Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme 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 Laburnum Avenue at Chestnut Crescent, East Kilbride 1 1 Lomond, East Kilbride 1 1 Musgrove Place, East Kilbride 1 1 Philipshill Road, East Kilbride 1 1 Stroud Road, EK - Phase 1 1 1 Kirktonholme Road 1 1 Buchandyke Road 1 1 Gilmourton 1 1 The Mid Road 1 1 Lime Road 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 20
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 11 Briefing / Programm e Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme 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 Plotcock Road, Quarter - Phase 1 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 Due to the 1 1 Candermill & Marlage Road 1 1 Preparatory Patching for 2026/27 schemes 1 1 21
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 11 Briefing / Programm e Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Strategic Patching and Minor Asset Improvements Swisscott Avenue, Hamilton 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 22
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 11 Briefing / Programm e Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme 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 23
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 11 Briefing / Programm e Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme 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 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 (Porject led by Network Rail) 1 1 24
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 11 Briefing / Programm e Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Held PROJECT STATUS PROGRAMME STATUS Project Title 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 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) 1 125
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2025/26 PROJECT / PROGRAMME STATUS ~ PERIOD 11 Briefing / Programm e Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Held PROJECT STATUS PROGRAMME STATUS Project Title 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 repairs 1 1 Walk Wheel Cycle Trust NCN74 Abington to Crawford Quietway 1 1 NCN75 Clyde Walkway, Phase 1 1 1 St Stephens Avenue ~ Pedestrian Crossing 1 1 13 60 0 0 22 130 130 83 0 3 9 26
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 12 March 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 23 January 2026. [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 23 January 2026 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 March 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 £85.940 million, an underspend of £1.8 million. 4.4. As noted previously, the profile of spend on the New Build programme was affected by delays in the Scottish Government approval timescales, where some projects have now commenced later in the year. While there has been good progress with further site starts at Eaglesham View and Cairnswell Avenue as well as accelerated starts for New Road and Almada Street, the previously planned acceleration of the Housing Investment Programme (HIP) spend on External Fabrics and Energy Efficiency projects from 2026/2027 has not materialised as planned. 4.5. Offsetting this, there is an increase in the target number of buy-backs to be achieved between now and 31 March 26. 3b 27
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4.6. In order to maximise spend across the programme due to delays in the New Builds programme, it was previously reported that we would look to accelerate the Housing Investment Programme (HIP) spend to the value of £2.4 million on External Fabrics and Energy Efficiency projects (from 2026/2027). However, due to contractual arrangements this has not been possible and instead the offset is an increase due to an additional 30 buybacks, totalling £3 million, to be achieved between now and 31 March 26. This is a net benefit to the forecast of £0.6 million and it partially offsets the Barrack Street reduction of £2.4 million. As noted above, the overall reduction in spend this year is now forecast at £1.8 million. 4.7. This net impact on the forecast is an overall reduction in spend of £1.8 million. 4.8. Any funding 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. 4.9. In addition, £1.7 million funding has now been confirmed to allow the Council to carry out Single Building Assessments for 28 medium and high-rise buildings across the Council. Due to the timing of the award, expenditure will be incurred in 2026/2027 with funding carried forward into next year’s HRA Capital programme. 4.10. 2025/2026 Actual Position: Spend to 23 January 2026 on the Housing Capital Programme amounts to £56.180 million. 4.11. As at 23 January 2026, £56.180 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) 28
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23 February 2026 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References Executive Committee, 4 March 2026 List of Background Papers Capital Ledger prints to 23 January 2026 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 29
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APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2025/26 HOUSING PROGRAMME FOR PERIOD 1 APRIL 2025 TO 23 JANUARY 2026 2025/26 Annual Budget 2025/26 Forecast Spend 2025/26 Forecast Variance 2025/26 Actual to 23/01/26 £m £m £m £m Expenditure 2025/26 Budget 87.740 85.940 1.800 56.180 2025/26 Annual Budget 2025/26 Actual to 23/01/26 £m £m Income Capital Receipts - 0.031 Capital Funded from Current Revenue 35.633 25.309 Prudential Borrowing 21.061 12.369 Scottish Government Specific Grant: - New Build 24.726 15.533 - 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 0.227 87.740 56.180 30
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Appendix B (Page 1) HOUSING CAPITAL PROGRAMME 2025/2026 EXECUTIVE SUMMARY PERIOD ENDED 23 JANUARY 2026 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 43 - - - Projects on Programme - 100 104 106 110 98 92 98 92 86 90 - - - Projects Behind Programme - 5 2 0 0 1 1 1 3 2 1 - - - Projects Altered Brief/Programme - 1 3 6 0 5 6 1 1 4 1 - - - Projects Held - 16 17 17 16 20 20 18 12 12 13 - - - - 131 139 144 145 148 148 148 144 144 148 0 0 0 Project Status Design Feasibility - 34 40 43 40 37 36 33 25 25 27 - - - Sketch Design - 6 5 2 1 1 1 1 1 1 1 - - - Detailed Design - 2 2 1 2 2 2 2 1 1 1 - - - Production Information - 18 17 21 21 20 19 19 16 12 12 - - - Tendering - 20 23 23 23 27 27 23 25 23 22 - - - On Site - 42 39 39 39 37 34 40 40 42 42 - - - Complete - 9 13 15 19 24 29 30 36 40 43 - - - - 131 139 144 145 148 148 148 144 144 148 0 0 0 31
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Appendix B (Page 2) Housing Capital Programme 2025/2026 Build Variance Explanations Project Name Status Variance Explanation Crosswall – St Leonard’s Phase 1A – External Fabric Behind Programme The programme of works is behind due to a delay in the tender being issued. 32
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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 56.18 62.447 68.714 87.74 Actual 25/26 0 2.462 7.801 14.379 19.032 27.525 33.147 39.407 45.148 52.315 56.18 0 0 0 0 10 20 30 40 50 60 70 80 90 100 £ Millions HRA Capital Expenditure Profile Graph 25/26 33
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 12 March 2026 Report by: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget Monitoring for Period 11 - 1 April 2025 to 23 January 2026 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 23 January 2026 [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s):- [recs] (1) that the Council’s breakeven probable outturn position after Transfers to Reserves (section 4), be noted; (2) that the current forecast on the General Fund Revenue Account for 2025/2026 (section 5.1), and the actual spend as at 23 January 2026 (section 5.4 and Appendices 1 and 2), be noted; (3) that £0.001 million of Ward 19 Local Action Fund monies be re-allocated to Eddlewood FC (section 5.5), be noted; and (4) that the projected breakeven position on the Housing Revenue Account for 2025/2026, and the actual spend as at 23 January 2026 (section 6 and Appendix 3 of the report), be noted. 3. Background 3.1. This overview report will summarise the previously reported 2025/2026 Probable Outturn position for the Council’s General Revenue Account to 31 March 2026. An Executive Summary is provided in section 4 outlining the detail of the General Fund outturn position including details of proposed transfers to Reserves. An update on the projected outturn for 2025/2026 for both the Council’s General Fund (section 5) and for the Housing Revenue Account (section 6) is also provided. 4. Executive Summary – 2025/2026 General Services Probable Outturn 4.1. As reported previously, the 2025/2026 probable outturn position for the General Fund presented an underspend of £3.579 million. This underspend is after the previously identified / approved Transfers to Reserves (£38.108 million) and the proposed Transfers to Reserves (£16.339 million). 4 35
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4.2. In terms of the £3.579 million, the following was agreed by Committee (Executive, 4 February 2026):- • that £1.000 million be transferred to reserves to support the Marmot initiative. • that £0.040 million be set aside to support the continuation of the Winter Wishes programme. • that £0.100 million be transferred to reserves for Commercial Feasibility costs. • that £0.400 million be set aside to augment 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. 5. 2025/2026 General Services Probable Outturn – Resources and Corporate Lines 5.1. Total Resource Position: The forecast position before and after Transfers to Reserves is shown in Appendices 1 and 2. The position presented in Appendix 2 reflects the previously reported probable outturn underspend of £3.579 million as a Transfer to Reserves (section 4.2). This is in line with the probable outturn reported to Executive Committee on 4 February 2026. 5.2. Redeterminations of 2025/2026 Revenue Grant Funding: An update to the Local Government Settlement was received on 30 January 2026. This confirmed previously advised monies for 2025/2026 and also some additional earmarked funding for a number of Council services. The sections below show the detail of the significant new redetermination monies. • Local Government Pay Award: The Council’s share (£4.746 million) of the £79.660 million funding nationally for the element of Non-Teachers 2025/2026 pay award over 3%. This budget was anticipated and has been allocated to Corporate Items. • Teachers Pay Award: The Council’s share (£1.882 million) of the £29.050 million funding nationally for the part year effect of the element of Teachers 2025/2026 pay award over 3%. This budget was anticipated and has been allocated to Corporate Items. • Teacher Induction Scheme: £1.263 million has been provided to fund the cost of additional probationer Teachers in 2025/2026. This budget was anticipated and has been allocated to Education Resources. • Scottish Welfare Fund: £0.340 million has been provided to provide more vital support to people in crisis. This will enable the Council to provide more flexible local support through Crisis Grants and Community Care Grants to people in need. This funding is new and has been allocated to Finance and Corporate Resources. Spend will be maximised this financial year and this funding will be used first, before the planned utilisation of previous year funding held in reserves. 5.3. The figures included in Appendices 1 and 2 have been updated to reflect these monies. 5.4. The actual spend to 23 January 2026 presents a net surplus position (£64.049 million), which reflects the timing of spend and income only. The forecast outturn after transfers to reserves shows a breakeven position. 36
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5.5. Local Action Fund: The budget for the year includes an allocation of £0.001 million of Local Action Fund monies. The Executive Committee previously agreed this be allocated to Low Waters Lot Community Group. However, as the Group are unable to utilise these funds currently, the local Ward Members (in Ward 19) have agreed that these funds will now be re-allocated to Eddlewood FC. 6. Housing Revenue Account Position 6.1. Appendix 3 also shows the forecast position for the financial year. The Appendix shows a breakeven 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 3 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. 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) 23 February 2026 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent 37
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Previous References None List of Background Papers Financial Ledger and budget monitoring results to 23 January 2026 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 38
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Note: While the Year to Date Actual at period 11 presents a net surplus position (£64.049m), this is timing only. The forecast outturn before transfers to reserves shows an underspend of £19.918 million. 39
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Note: While the Year to Date Actual at period 11 presents a net surplus position (£64.049m), this is timing only. The forecast outturn after transfers to reserves shows a breakeven position. 40
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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. Supplies & Services The forecast overspend is mainly due to spend on IT equipment costs this financial year. 4. Administration Costs The forecast underspend is mainly due to lower than anticipated telephone and postage costs in the financial year. 5. Payment to Other Bodies Payments to Other Bodies are overspent due to spend on IT systems this financial year. 6. Income Income is under recovered mainly due to lower than budgeted income from laundry. 41
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 12 March 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 23 January 2026. 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 43
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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) 23 February 2026 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Revenue Ledger prints to 23 January 2026 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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Appendix A South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 23 January 2026 (No.11) 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 79.332 78.242 1.090 1.37% 58.002 Leisure and Culture 20.090 20.126 (0.036) (0.18%) 18.705 Planning and Regulatory Services 5.235 4.257 0.978 18.68% 3.221 Enterprise and Sustainable Devlopment 6.658 7.254 (0.596) (8.95%) 5.928 Roads, Transportation and Fleet 19.751 19.721 0.030 0.15% 13.271 Total Community and Enterprise Resources 131.066 129.600 1.466 1.12% 99.127 5 45
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Community and Enterprise Resources Variance Analysis 2025/26 (Period 11) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 5,512k under APT&C Basic/ Superannuation/ National Insurance - 6,727k under Facilities, Waste and Grounds Services - 4,996k under The variances are mainly due to vacant posts with recruitment currently being progressed. Planning and Regulatory Services - 445k under Enterprise and Sustainable Development - 312k under Roads, Transportation and Fleet Services - 973k under Overtime - (1,185) 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). 46
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Roads, Transportation and Fleet Services - (47k) 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 - (61k) 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 - (2k) over Roads, Transportation and Fleet Services - 29k under The forecast overspend relates to the ongoing cost of early retirals. The forecast overspend relates to the ongoing cost of early retirals. The forecast underspend relates to a reduction in the cost of early retirals. 47
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (1,018k) over Rates - 98k under Facilities, Waste and Grounds Services - (80k) under The underspend is mainly due to rates relief for the former CA site Muttonhole Road. 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. 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 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. 48
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Roads, Transportation and Fleet Services - (15k) over 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. 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. 49
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) 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. Supplies and Services (2,923k) 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. 50
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) Equipment, Apparatus & Tools - (247k) over Facilities, Waste and Grounds Services - (226k) 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 - (2,037k) 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. 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. 51
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (1,863k) 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 Roads, Transportation and Fleet - (497k) over The overspend is within Grounds and relates to EV charging costs. 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. 52
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Subjective Head Variance Subjective line Service / amount Explanation Transport & Plant (cont.) 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 - 16k under The projected underspend is due to Pool Cars now being mostly electric. 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. 53
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Subjective Head Variance Subjective line Service / amount Explanation Transport & Plant (cont.) 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. 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. 54
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Subjective Head Variance Subjective line Service / amount Explanation Transport & Plant (cont.) Fleet Service Charges - Vehicle Leasing - 200k 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. Fleet Service Charges - Hired Vehicles/ Contract Hires - 202k 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 The projected underspend is due to a decrease in RFL costs for vehicles being replaced by electric vehicles which incur a lower charge. 55
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont.) Roads, Transportation and Fleet - 15k under 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 - 473k under Facilities, Waste and Grounds Services - 263k under Roads, Transportation and Fleet - 202k 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. 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 The underspend within all services is due to less telephones being required in the offices. 56
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Subjective Head Variance Subjective line Service / amount Explanation Admin Costs (cont.) Planning and Regulatory Services - 11k under Enterprise & Sustainable Development - 15k under Mobile Phones - (14k) over Postages - (22k) over Membership Fees - (17k) over Facilities, Waste and Grounds Services - (4k) 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 The overspend is due to the requirement for mobile phones increasing, this is offset by an 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. 57
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Subjective Head Variance Subjective line Service / amount Explanation Admin Costs (cont.) Medical Costs - (49k) over Legal Expenses - (33k) over Internet Agency Fees - (16k) over Training - (95k) over Facilities, Waste and Grounds Services - (40k) over Roads, Transportation and Fleet - (10k) 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 overspend reflects a higher than anticipated level of medical referrals due to staff absence levels. 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 (542k) over Payments to Other Bodies - (703k) over Enterprise and Sustainable Development - (620k) over 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. 58
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Other Bodies (cont.) Leisure - 20k under Roads, Transportation and Fleet - (115k) over 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. The forecast overspend is due to charges greater than budget from WoSLA, the weather forecasts for Winter. Activities Programme - 167k under Enterprise and Sustainable Development - 167k under 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 (4,661k) 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. 59
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (cont.) Payment to Contractors - (2,045k) over Facilities, Waste and Grounds Services - (274k) over Planning and Regulatory Services - (85k) over Leisure - (64k) over Enterprise and Sustainable Development - (20k) over Roads, Transportation and Fleet - (1,602k) 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. 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. 60
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Subjective Head Variance Subjective line Service / amount Explanation Financing Charges (19k) over I.T. Equipment Leasing Contract - (19k) over Facilities, Waste and Grounds Services - (7k) over 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 Facilities and Amenity. 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 7,221 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 61
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Income (cont.) Fees and Charges - General - 126k over recovered Roads, Transportation and Fleet - 916k over recovered Facilities, Waste and Grounds Services - (364k) under recovered Planning and Regulatory Services - 664k over recovered Roads, Transportation and Fleet - (174k) under recovered Catering. This is partially offset by an under recovery in school meal income. 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. 62
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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. 63
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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. Recharges – Departments of the Authority - 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 mainly relates to Adoption Monies not being drawn down and a reduction in additional cleaning requests within facilities. 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. 64
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South Lanarkshire Council Period 6 Period 6 Period 7 Period 7 Period 10 Period 10 Revised Period 11 Period 11 Period 11 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 1 (1) 0 0 1 (1) 0 1 1 (1) APT & C BASIC 86,609 2,836 83,976 3,410 80,096 5,720 85,902 63,424 80,030 5,872 APT & C OVERTIME 2,319 (980) 2,553 (1,213) 2,473 (1,172) 1,301 1,835 2,486 (1,185) APT & C SUPERANNUATION 5,583 347 5,483 286 4,926 757 5,689 3,975 4,923 766 APT & C NIC 9,933 220 9,698 274 9,799 68 9,877 7,704 9,788 89 MANUAL WORKERS BASIC 0 0 0 0 0 0 0 (4) 0 0 MANUAL SESSIONAL STAFF BASIC 0 0 2,054 0 2,054 0 2,054 1,874 2,054 0 MANUAL SESSIONAL STAFF OVERTIME 0 0 0 0 0 0 0 35 0 0 MANUAL SESSIONAL STAFF SUPERANNUATION 0 0 161 0 161 0 161 78 161 0 MANUAL SESSIONAL STAFF NIC 0 0 181 0 181 0 181 203 181 0 TRAVEL AND SUBSISTENCE 104 0 104 0 70 39 109 57 70 39 OTHER EMPLOYEE COSTS 187 0 207 (20) 193 (6) 187 24 193 (6) PENSION INCREASES 1,219 (105) 1,219 (105) 1,164 (46) 1,118 973 1,179 (61) STRAIN ON THE FUND 0 0 0 0 2 (2) 0 2 2 (2) COST LABOUR ALLOCATION (64) 0 (64) 0 (65) 1 (64) (65) (65) 1 EMPLOYEE COSTS 105,891 2,317 105,572 2,632 101,055 5,358 106,515 80,116 101,003 5,512 PROPERTY COSTS RATES 1,147 (102) 1,201 (85) 1,120 (4) 1,116 1,016 1,018 98 SCOTTISH WATER - UNMETERED CHARGES 8 0 8 0 5 3 8 0 5 3 SCOTTISH WATER - METERED CHARGES 176 (2) 174 0 189 (13) 176 158 189 (13) RENT 222 (21) 222 (21) 219 (5) 215 53 220 (5) SERVICE CHARGE 42 0 42 0 51 (9) 42 38 51 (9) FACTORING CHARGES 26 (10) 26 (10) 27 (12) 15 27 27 (12) PROPERTY INSURANCE 288 0 288 0 301 7 308 268 301 7 SECURITY COSTS 55 (3) 55 (3) 36 16 52 6 36 16 GROUND MAINTENANCE 8 0 8 0 12 (4) 8 5 12 (4) GROUNDS MAINTENANCE ADDITIONAL WORKS 9 (9) 10 (10) 19 (19) 0 31 19 (19) REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 61 (25) 76 (40) 499 (463) 36 94 499 (463) LIFE CYCLE MAINTENANCE 0 0 0 0 0 0 0 10 0 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 253 13 255 11 409 (36) 373 348 409 (36) ADAPTIONS - INTERNAL CONTRACTOR 0 0 0 0 0 0 0 1 0 0 GAS HEATING LEASE COSTS 0 0 0 0 1 (1) 0 1 1 (1) ASBESTOS 0 0 0 0 0 0 0 1 0 0 ELECTRICITY - CONTRACT 4,737 0 4,737 0 4,544 193 4,737 3,226 4,544 193 ELECTRICITY - NON CONTRACT 0 0 0 0 2 (2) 0 3 2 (2) GAS 1,182 (1) 1,182 0 1,152 30 1,182 1,075 1,152 30 HEATING OIL 14 0 14 0 2 12 14 (1) 2 12 FIXTURE & FITTINGS 0 0 0 0 0 0 0 2 0 0 CLEANING CONTRACT 20 0 20 0 24 (4) 20 20 24 (4) CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 735 (150) 739 (155) 1,031 (316) 715 695 1,031 (316) HEALTH & HYGIENE MATERIALS 43 0 43 0 137 (94) 43 103 137 (94) PEST CONTROL 0 0 0 0 0 0 0 1 0 0 REFUSE UPLIFT 505 (100) 505 (100) 500 (95) 405 588 500 (95) REMOVAL & STORAGE COSTS 0 0 0 0 1 (1) 0 2 1 (1) OTHER PROPERTY COSTS 30 0 30 (1) 338 (303) 35 53 338 (303) OFFICE ACCOMODATION FACILITIES 4 0 4 0 4 0 4 4 4 0 PROPERTY COSTS 9,565 (410) 9,639 (414) 10,623 (1,120) 9,504 7,828 10,522 (1,018) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 688 (83) 688 (83) 918 (246) 672 570 918 (246) COMPUTER EQUIPMENT RENTAL 6 0 6 0 8 (2) 6 0 8 (2) COMPUTER EQUIPMENT MAINTENANCE 46 (1) 70 (24) 36 10 46 5 36 10 I.T. EQUIPMENT MAINT-CONTRACT 234 (17) 234 (16) 231 (14) 217 65 231 (14) I.T. ELECTRONIC MESSAGING 3 0 3 0 1 2 3 0 1 2 EQUIPMENT, APPARATUS AND TOOLS 1,295 (140) 1,378 (222) 2,431 (347) 2,085 876 2,332 (247) SMALL TOOLS 107 0 107 0 87 20 107 3 87 20 ADAPTATIONS FOR CLIENTS 0 0 0 0 16 (16) 0 21 16 (16) FURNITURE - OFFICE 8 0 8 0 12 (4) 8 11 12 (4) FURNITURE - GENERAL 0 0 0 0 0 0 0 2 0 0 FURNISHINGS (INCL. CROCKERY & LINEN) 110 0 110 0 110 0 110 60 110 0 MATERIALS 7,181 (96) 7,534 (114) 9,621 (2,036) 7,585 4,563 9,622 (2,037) STOCK/STORE ISSUES 0 0 0 0 0 0 0 1,983 0 0 MATERIALS, APPARATUS AND EQUIPMENT 12 0 12 0 7 5 12 5 7 5 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 27 (25) 27 (25) 1 1 2 0 1 1 PROVISIONS 0 0 0 0 3 (3) 0 4 3 (3) FOOD PURCHASES 5,448 (1) 5,574 0 5,946 (223) 5,668 4,241 5,891 (223) BEVERAGES 4 (4) 5 (5) 9 (9) 0 13 9 (9) SCHOOL MILK 50 0 50 0 50 0 114 76 114 0 RECHARGES OF DIRECT FOOD COSTS 68 0 68 0 68 0 68 (9) 68 0 OPENING STOCK 0 0 0 0 0 0 0 2,402 0 0 CLOSING STOCK 0 0 0 0 0 0 0 (2,398) 0 0 PROTECTIVE CLOTHING & UNIFORMS 323 (85) 323 (85) 411 (151) 260 377 411 (151) LAUNDRY COSTS 10 0 10 0 14 (4) 10 12 14 (4) OTHER SUPPLIES AND SERVICES 888 (1) 889 (2) 573 13 531 126 518 13 MAJOR SUPPLY OF ELECTRICAL POWER 2,368 0 2,368 0 2,380 (11) 2,369 1,937 2,380 (11) OUTSOURCED MAIL 4 (3) 5 (4) 8 (7) 1 9 8 (7) DELIVERY CHARGE 1 0 1 0 1 0 1 3 1 0 BULK BUYING DISCOUNT 0 0 0 0 0 0 0 (1) 0 0 SUPPLIES AND SERVICES 18,881 (456) 19,470 (580) 22,942 (3,022) 19,875 14,956 22,798 (2,923) 65
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South Lanarkshire Council Period 6 Period 6 Period 7 Period 7 Period 10 Period 10 Revised Period 11 Period 11 Period 11 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 0 730 (730) 0 (2,139) 730 (730) PURCHASE OF PLANT 63 0 63 0 22 (16) 6 60 22 (16) FLEET SERVICES - DRIVERS 107 (44) 108 (45) 107 (42) 65 107 107 (42) FLEET SERVICES - FUEL 3,099 (100) 3,099 (100) 3,521 (522) 2,999 2,828 3,521 (522) FLEET SERVICES - VEHICLE HIRE 1,229 0 1,229 0 1,190 39 1,229 1,207 1,190 39 POOL CAR CHARGES - RENTAL 81 (12) 85 (16) 111 (7) 104 58 111 (7) POOL CAR CHARGES - FUEL 21 0 22 0 0 19 19 0 0 19 POOL CAR CHARGES - ADDITIONAL COSTS 6 0 6 0 5 1 6 5 5 1 OTHER TRANSPORT COSTS 78 0 78 0 46 27 73 49 46 27 TRANSPORT INSURANCE 92 0 93 0 93 0 93 93 93 0 LICENCES 491 0 491 0 599 (108) 491 396 599 (108) FLEET SERVICES - REPAIRS 2,717 (100) 2,910 (265) 3,421 (804) 2,617 2,609 3,421 (804) PLANT SERVICES 19 0 19 0 19 0 19 10 19 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 4,442 (160) 4,442 (160) 4,922 (517) 4,405 3,984 4,922 (517) FLEET SERVICE CHARGES - PLANT MAINTENANCE 269 0 269 0 358 3 361 214 358 3 FLEET SERVICE CHARGES - ASSET MODIFICATION 68 0 68 0 213 (145) 68 39 213 (145) FLEET SERVICE CHARGES - LEASING 4,629 101 4,629 99 4,604 201 4,804 2,355 4,604 200 FLEET SERVICE CHARGES - HIRED VEHICLES 1,269 (60) 1,384 (175) 1,182 251 1,433 903 1,182 251 FLEET SERVICE CHARGES - CONTRACT HIRE 189 0 189 0 243 (44) 199 195 248 (49) FLEET SERVICE CHARGES - ROAD FUND LICENCE 235 0 235 0 193 48 241 170 193 48 FLEET SERVICE CHARGES - FUEL 3,017 (2) 3,016 0 2,561 474 3,034 1,974 2,561 473 FLEET SERVICE CHARGES - DRIVERS 73 (15) 72 (14) 71 (15) 56 71 71 (15) HIRE OF EXTERNAL VEHICLES 68 0 68 0 33 35 68 0 33 35 HIRE OF EXTERNAL PLANT 328 0 328 0 275 3 278 243 275 3 HIRE OF SKIPS 17 0 17 0 24 (7) 17 20 24 (7) PUPIL TRANSPORT - SPECIAL EDUCATION 298 0 298 0 298 0 298 31 298 0 TRANSPORT AND PLANT 22,905 (392) 23,218 (676) 24,841 (1,856) 22,983 15,482 24,846 (1,863) ADMINISTRATION PRINTING AND STATIONERY 234 (32) 242 (31) 240 (24) 216 206 240 (24) TELEPHONES 103 (1) 102 0 59 39 98 26 59 39 MOBILE PHONES 67 0 67 0 74 (14) 60 0 74 (14) ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 0 8 0 8 0 8 0 8 0 ADVERTISING - OTHER 75 0 81 0 104 (10) 94 70 104 (10) POSTAGES/COURIERS 31 1 34 (2) 53 (22) 31 43 53 (22) MEMBERSHIP FEES/SUBSCRIPTIONS 75 (24) 75 (23) 101 (17) 84 70 101 (17) INSURANCE 260 0 260 0 261 (1) 260 262 261 (1) MEDICAL COSTS 75 (69) 76 (69) 56 (49) 7 47 56 (49) LEGAL EXPENSES 6 0 6 0 45 (33) 12 26 45 (33) HOSPITALITY / CIVIC RECOGNITION 3 0 3 0 2 1 3 0 2 1 INTERNET AGENCY FEES 33 (10) 33 (10) 39 (16) 23 31 39 (16) SECURITY UPLIFT FEES 17 0 17 0 18 (1) 17 16 18 (1) OTHER ADMIN COSTS 4 0 4 0 3 1 4 2 3 1 TRAINING 26 (15) 27 (16) 106 (95) 11 8 106 (95) ADMINISTRATION 1,017 (150) 1,035 (151) 1,169 (241) 928 807 1,169 (241) PAYMENT TO OTHER BODIES SPTE: ANNUAL BUS SUBSIDY 2,041 0 2,041 0 2,034 0 2,034 2,034 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 81 (8) 73 77 81 (8) GRANTS TO VOLUNTARY ORGANISATIONS 22 0 22 0 20 2 22 0 20 2 PAYMENTS TO VOLUNTARY ORGANISATIONS 39 0 39 0 39 0 39 1 39 0 PAYMENTS TO OTHER BODIES 10,023 (21) 10,753 (21) 11,248 (239) 11,151 5,852 11,854 (703) EXTERNAL AUDIT FEES 3 0 3 0 3 0 3 4 3 0 ACTIVITIES PROGRAMME 439 0 439 0 272 167 439 234 272 167 PAYMENT TO OTHER BODIES 16,103 (21) 16,833 (21) 17,160 (78) 17,224 11,630 17,766 (542) PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 154 0 284 0 3,036 (2,618) 418 72 3,036 (2,618) PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 0 302 0 300 2 302 163 300 2 PAYMENT TO PRIVATE CONTRACTOR 38,851 (50) 39,432 (220) 41,293 (2,052) 39,253 33,195 41,298 (2,045) PAYMENT TO INTERNAL CONSULTANT 30 0 121 0 119 0 119 0 119 0 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 0 0 0 0 50 0 50 54 50 0 PAYMENT TO CONTRACTORS 39,337 (50) 40,139 (220) 44,798 (4,668) 40,142 33,484 44,803 (4,661) TRANSFER PAYMENTS CONCESSIONARY FARES 617 0 617 0 625 0 625 625 625 0 TRANSFER PAYMENTS 617 0 617 0 625 0 625 625 625 0 FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 211 (20) 211 (20) 210 (19) 191 32 210 (19) FINANCING CHARGES 211 (20) 211 (20) 210 (19) 191 32 210 (19) TOTAL EXPENDITURE 214,527 818 216,734 550 223,423 (5,646) 217,987 164,960 223,742 (5,755) 66
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South Lanarkshire Council Period 6 Period 6 Period 7 Period 7 Period 10 Period 10 Revised Period 11 Period 11 Period 11 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) INCOME MILK SUBSIDIES FROM THE E.U. (37) 0 (37) 0 (37) 0 (37) 0 (37) 0 CONTRIBUTIONS FROM OTHER BODIES (20,890) 0 (21,356) 0 (21,552) (52) (21,605) (9,579) (21,553) (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 (4,538) (140) (5,338) (140) (6,475) 998 (5,477) (4,642) (6,475) 998 ELECTIONS - ACCOMMODATION USE (11) 11 (11) 11 (4) 4 0 (11) (4) 4 SALES - DEPARTMENTS OF THE AUTHORITY (136) 0 (136) 0 (158) 22 (136) (128) (158) 22 FEES AND CHARGES - GENERAL (11,426) (681) (11,646) (461) (13,124) 17 (13,107) (11,043) (13,233) 126 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (7,066) 19 (7,074) 27 (7,377) 329 (7,047) (6,992) (7,376) 329 RENTAL INCOME (48) 0 (48) 0 (98) 8 (90) (86) (98) 8 FLEET SERVICES (12,608) (32) (12,680) 13 (13,586) 947 (12,639) (10,788) (13,586) 947 OTHER INCOME (2,976) 5 (2,821) 0 (2,588) 34 (2,554) (891) (2,588) 34 RECOVERY FROM CAPITAL (1,333) 0 (1,333) 0 (612) 26 (586) (407) (612) 26 RECHARGES - DEPARTMENTS OF THE AUTHORITY (23,719) 0 (23,719) 0 (28,422) 4,779 (23,643) (20,111) (28,422) 4,779 TOTAL INCOME (84,788) (818) (86,199) (550) (94,033) 7,112 (86,921) (65,833) (94,142) 7,221 NET EXPENDITURE 129,739 0 130,535 0 129,390 1,466 131,066 99,127 129,600 1,466 67
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Appendix B South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 23 January 2026 (No.11) Education Resources Committee Revised Annual Projected Projected Outturn % Note Year to Date Budget Outturn Variance Actual Service Departments :- £m £m £m £m Education 502.596 502.118 0.478 0.10% 407.066 Total Education Resources 502.596 502.118 0.478 0.10% 407.066 5 69
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Education Resources Variance Analysis 2025/26 (Period 11) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,770k under Teachers Basic / Superannuation / National Insurance - (2,341k) over APT&C Basic / Superannuation / National Insurance – 4,243k under Premature Retirals - (148k) over Schools - (2,341k) over Early Years / Support Services – 4,243k 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, Apparatus and Equipment - (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. 70
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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 (3,447k) over Fleet Services Charges – (101k) over Pupil Transport - ASN - (2,482k) over Pupil Transport - Strathclyde Passenger Transport - (863k) over Schools – (101k) over Schools - (2,482k) over Schools - (863k) 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. 71
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Subjective Head Variance Subjective line Service / amount Explanation Administration Costs (3k) 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 (911k) over Other Local Authorities – (861k) over Payments to Other Bodies - 925k under Independent Schools Places - (953k) over Schools – (861k) over Early Years - 925k 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. 72
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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 2,676k over recovered Fees and Charges - Other Local Authorities - 745k over recovered Early Years Fees - 1,890k over recovered Schools - 745k over recovered Early Years - 1,890k 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. 73
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South Lanarkshire Council Period 6 Period 6 Period 7 Period 7 Period 10 Period 10 Revised Period 11 Period 11 Period 11 Education Resource - Total Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2025/2026 Outturn) Outturn) Outturn) 25/26 Outturn) EMPLOYEE COSTS TEACHERS BASIC 188,198 0 188,512 0 193,938 475 194,613 154,788 194,170 443 TEACHERS SUPERANNUATION 48,964 0 49,027 0 50,566 0 50,570 39,539 50,570 0 TEACHERS NI 24,767 0 24,794 0 25,494 0 25,496 20,862 25,496 0 FIXED TERM CONTRACT - TEACHER - APT&C BASIC 3,321 (1,920) 3,829 (2,420) 4,319 (2,811) 1,560 1,964 4,344 (2,784) FIXED TERM CONTRACT - TEACHER SUPERANNUATION 0 0 0 0 0 0 0 254 0 0 SUPPLY TEACHERS - APT&C BASIC 0 0 0 0 0 0 0 690 0 0 SUPPLY TEACHERS - APT&C SUPERANNUATION 0 0 0 0 0 0 0 602 0 0 SUPPLY TEACHERS - APT&C NIC 0 0 0 0 0 0 0 88 0 0 APT&C BASIC 75,526 2,098 75,167 2,535 72,486 3,544 76,035 57,017 72,405 3,630 APT&C OVERTIME 6 0 6 0 20 0 27 378 27 0 APT&C SUPERANNUATION 5,352 109 5,333 137 5,164 204 5,367 3,699 5,154 213 APT&C NIC 7,791 200 7,745 257 7,511 384 7,896 6,711 7,496 400 TRAVEL AND SUBSISTANCE 208 0 207 0 203 33 230 129 197 33 PENSION INCREASES 434 0 434 0 441 (7) 434 367 441 (7) PREMATURE RETIRALS 5,191 (150) 5,191 (150) 5,189 (148) 5,041 4,296 5,189 (148) STRAIN ON THE FUND 0 0 0 0 10 (10) 0 6 10 (10) TEACHERS TRAINING 0 0 0 0 (9) 0 (9) 1 (9) 0 CONSULTANTS 0 0 0 0 0 0 0 6 0 0 EMPLOYEE COSTS 359,758 337 360,245 359 365,332 1,664 367,260 291,397 365,490 1,770 PROPERTY COSTS RATES 19,192 0 19,398 0 19,374 24 19,398 19,374 19,374 24 SCOTTISH AKATER - UNMETERED CHARGES 0 0 0 0 2 (2) 0 0 2 (2) SCOTTISH WATER - METERED (DRAINAGE) CHARGES 1,385 0 1,385 0 1,388 (3) 1,385 1,009 1,388 (3) SCOTTISH WATER - METERED CHARGES 784 0 784 0 785 (1) 843 616 844 (1) RENT 337 (29) 337 (29) 348 15 363 169 348 15 SERVICE CHARGE 58 0 58 0 58 0 58 69 58 0 PROPERTY INSURANCE 484 0 484 0 508 (24) 484 489 508 (24) SECURITY COSTS 68 0 68 0 74 (4) 83 58 87 (4)GROUNDS MAINTENANCE ADDITIONAL AKORKS 0 0 0 0 0 0 0 0 0 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 60 0 60 0 56 0 72 30 72 0 LIFE CYCLE MAINTENANCE 0 0 2 0 2 0 2 2 2 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 29 0 29 0 37 0 37 37 37 0 ADAPTIONS - INTERNAL CONTRACTORS 78 0 121 0 102 0 86 66 86 0 ELECTRICITY - CONTRACT 7,693 0 7,253 0 7,278 (25) 7,253 4,785 7,278 (25) GAS 4,074 0 4,074 0 4,055 19 3,950 2,006 3,931 19 HEATING OIL 164 0 164 0 164 0 105 72 105 0 SOLID FUEL 171 0 171 0 171 0 295 172 295 0 FIXTURE & FITTINGS 0 0 1 0 2 0 2 2 2 0 JANITOR SERVICE 128 0 158 0 147 4 162 160 158 4 CLEANING CONTRACT 659 0 659 0 515 (12) 503 515 515 (12) CLEANING OUTWITH CONTRACT 8 0 8 0 3 5 8 0 3 5 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 549 (195) 578 (145) 469 (4) 455 357 459 (4) HEALTH & HYGIENE MATERIALS 76 0 76 0 52 0 52 10 52 0 AKINDOAK CLEANING 3 0 3 0 2 0 2 0 2 0 REFUSE UPLIFT 17 0 17 0 24 (7) 17 24 24 (7) REMOVAL & STORAGE COSTS 0 0 1 0 1 0 1 1 1 0 OTHER PROPERTY COSTS 384 0 413 0 0 17 17 6 0 17 ACCOMMODATION RECHARGE TO USERS 882 0 882 0 882 0 882 882 882 0 PROPERTY COSTS 37,283 (224) 37,184 (174) 36,499 2 36,515 30,911 36,513 2 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 148 0 140 0 330 0 332 339 332 0 COMPUTER EQUIPMENT RENTAL 1 0 1 0 0 1 1 0 0 1 I.T. EQUIPMENT MAINT-CONTRACT 2,808 0 2,809 0 3,371 (3) 3,191 2,846 3,194 (3) I.T. ELECTRONIC MESSAGING 3 0 8 0 21 0 39 20 39 0 EQUIPMENT, APPARATUS AND TOOLS 35 0 35 0 37 (2) 34 19 36 (2) SMALL TOOLS 1 0 2 0 4 0 4 4 4 0 AIDS FOR CLIENTS 189 (72) 189 (72) 204 (77) 130 165 207 (77) ADAPTATIONS FOR CLIENTS 27 0 27 0 54 0 59 43 59 0 SUPPLIES FOR CLIENTS 4 0 5 0 9 0 9 9 9 0 FURNITURE - OFFICE 8 0 7 0 14 0 14 14 14 0 FURNITURE - GENERAL 71 0 81 0 87 0 90 90 90 0 FURNISHINGS (INCL. CROCKERY & LINEN) 4 0 6 0 9 0 10 10 10 0 MATERIALS 30 0 32 0 35 0 36 35 36 0 MATERIALS, APPARATUS AND EQUIPMENT 2,079 (320) 1,792 (320) 3,065 (269) 3,027 1,739 3,296 (269) PUPIL EQUITY FUNDING 4,738 0 4,117 0 2,584 400 2,310 0 1,910 400 SAC FUNDING 286 0 269 0 358 0 350 0 350 0 LIBRARY/RESOURCE CENTREMATERIALS 72 0 71 0 60 0 70 41 70 0 AUDIO VISUAL 6 0 6 0 8 0 8 8 8 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 15 0 18 0 27 0 32 31 32 0 TV LICENCES - EDUCATION 26 0 26 0 26 0 28 12 28 0 PROVISIONS 71 0 61 0 212 (11) 243 244 254 (11) FOOD PURCHASES 102 0 103 0 123 0 130 134 130 0 BEVERAGES 1 0 2 0 4 0 10 10 10 0 SCHOOL MILK 15 0 15 0 25 0 25 22 25 0 NURSERY MILK 100 0 100 0 100 0 100 65 100 0 NURSERY FRUIT/VEG 98 0 98 0 4 0 4 4 4 0 RECHARGE OF DIRECT FOOD COSTS 3 0 4 0 8 0 8 8 8 0 PROTECTIVE CLOTHING & UNIFORMS 85 0 86 0 92 0 113 73 113 0 LAUNDRY COSTS 1 0 1 0 0 0 1 0 1 0 OTHER SUPPLIES AND SERVICES 29 0 24 0 21 0 18 (3) 18 0 HEALTH AND SAFETY 20 0 20 0 15 5 20 0 15 5 CATERING - CONTRACT 2,803 0 2,803 0 2,807 (126) 2,681 2,733 2,807 (126) CATERING - OUTWITH CONTRACT 7 0 7 0 7 0 8 5 8 0 CATERING - EXTERNAL 7 0 7 0 12 0 14 13 14 0 ARTIST FEES / PERFORMING ARTS / ENTERTA 1 0 1 0 3 0 3 3 3 0 DELIVERY CHARGE 2 0 3 0 4 0 4 4 4 0 SUPPLIES AND SERVICES 13,896 (392) 12,976 (392) 13,740 (82) 13,156 8,740 13,238 (82) 74
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South Lanarkshire Council Period 6 Period 6 Period 7 Period 7 Period 10 Period 10 Revised Period 11 Period 11 Period 11 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 3 (1) 1 1 2 (1) OTHER TRANSPORT COSTS 2 0 2 0 2 0 2 1 2 0 INSURANCE 3 0 3 0 3 0 3 3 3 0 FLEET SERVICE CHARGES 1,765 0 1,822 0 2,269 (101) 2,168 2,062 2,269 (101) HIRE OF EXTERNAL VEHICLES 166 0 183 0 249 0 262 262 262 0 HIRE OF SKIPS 6 0 7 0 8 0 9 14 9 0 EXTERNAL TRANSPORT CONTRACT 4 0 4 0 7 0 9 17 9 0 PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 8,314 (2,459) 8,386 (2,531) 8,316 (2,459) 5,857 5,692 8,339 (2,482) PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 9,702 (279) 9,702 (279) 10,250 (826) 9,424 8,946 10,287 (863) PUPIL TRANSPORT - OTHER 172 0 175 0 192 0 197 84 197 0 TAXI CHARGES - CONTRACTED 0 0 0 0 0 0 0 2 0 0 TRANSPORT AND PLANT 20,136 (2,738) 20,286 (2,810) 21,299 (3,387) 17,932 17,084 21,379 (3,447) ADMINISTRATION PRINTING AND STATIONERY 446 0 456 0 525 13 569 465 556 13 TELEPHONES 235 0 233 0 265 (37) 225 138 262 (37) MOBILE PHONES 13 0 13 0 16 0 16 0 16 0 ADVERTISING - OF COUNCIL SERVICE AVAILA 3 0 3 0 0 3 1 0 0 1 ADVERTISING - OTHER 11 0 11 0 7 4 11 0 7 4 POSTAGES/COURIERS 61 0 62 0 54 4 53 13 49 4 MEMBERSHIP FEES/SUBSCRIPTIONS 143 0 182 0 261 0 447 434 447 0 INSURANCE 76 0 76 0 76 0 76 76 76 0 MEDICAL COSTS 17 0 21 0 32 (6) 22 28 28 (6) LEGAL EXPENSES 12 (12) 12 (12) 24 (24) 0 16 24 (24) HOSPITALITY / CIVIC RECOGNITION 2 0 2 0 3 0 3 3 3 0 SECURITY UPLIFT FEES 3 0 4 0 7 0 7 7 7 0 OTHER ADMIN COSTS 2 0 2 0 0 2 2 0 0 2 CONFERENCES - OFFICIALS (incl associated costs) 0 52 0 52 1 51 52 0 1 51 TRAINING 279 0 497 0 432 (11) 484 429 495 (11) ADMINISTRATION 1,303 40 1,574 40 1,703 (1) 1,968 1,609 1,971 (3) PAYMENT TO OTHER BODIES YOUTH EMPLOYMENT TRAINING 0 0 0 0 2 0 2 2 2 0 OTHER COMMITTEES OF THE AUTHORITY 28 (28) 28 (28) 33 (8) 25 30 33 (8) OTHER LOCAL AUTHORITIES 1,456 (24) 1,456 (24) 2,294 (861) 1,433 1,251 2,294 (861) SCOTTISH QUALIFICATIONS AUTHORITY 1,574 (11) 1,574 (11) 1,585 (22) 1,563 1,582 1,585 (22) PAYMENTS TO VOLUNTARY ORGANISATIONS 10 0 10 0 10 0 10 8 10 0 PAYMENTS TO OTHER BODIES 20,983 800 20,690 800 20,409 903 21,336 17,972 20,411 925 INDEPENDENT SCHOOL PLACES 4,332 (825) 4,632 (825) 4,760 (953) 3,807 2,960 4,760 (953) CONTRACT SPEECH THERAPY 678 0 678 0 678 0 678 0 678 0 SCHOOL ACTIVITIES 164 0 171 0 234 0 297 239 297 0 RESEARCH GRANTS - EDUCATION 47 0 39 0 43 0 45 47 45 0 PARENT COUNCILS (PREV.SCHOOL BOARDS) 28 0 28 0 20 8 28 29 20 8 P.E. FACILITIES 75 0 73 0 65 0 59 5 59 0 ACTIVITIES PROGRAMME 187 0 196 0 296 0 371 371 371 0 COUNSELLING 1,369 0 1,364 0 1,364 0 1,364 940 1,364 0 COPYRIGHT AGREEMENT 228 0 228 0 228 0 222 228 222 0 VAT FREE EXCURSIONS - EDUCATION 9 0 12 0 67 0 79 79 79 0 PRIVATE INDIVIDUALS - GENERAL 3 0 3 0 4 0 4 5 4 0 PAYMENT TO OTHER BODIES 31,171 (88) 31,182 (88) 32,092 (933) 31,323 25,748 32,234 (911) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 47,693 360 47,693 360 47,695 360 48,055 34,978 47,695 360 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 3 0 2 0 9 0 9 11 9 0 PAYMENT TO CONTRACTORS 47,696 360 47,695 360 47,704 360 48,064 34,989 47,704 360 TRANSFER PAYMENTS RENT REBATES 303 0 371 0 563 0 638 638 638 0 FOOTWEAR & CLOTHING GRANTS 2,312 0 2,312 0 2,198 114 2,312 2,139 2,198 114 WORK EXPERIENCE 16 0 16 0 13 0 8 0 8 0 TRANSFER PAYMENTS 2,631 0 2,699 0 2,774 114 2,958 2,777 2,844 114 FINANCING CHARGES LEASING CHARGES - OPERATIONAL 3 0 3 0 0 3 3 0 0 3 I.T. EQUIPMENT LEASING - CONTRACT 403 0 403 0 396 (4) 392 208 396 (4) FINANCING CHARGES 406 0 406 0 396 (1) 395 208 396 (1) TOTAL EXPENDITURE 514,280 (2,705) 514,247 (2,705) 521,539 (2,264) 519,571 413,463 521,769 (2,198) INCOME GOVERNMENT GRANT - GAELIC EDUCATION (170) 0 (170) 0 (175) 5 (170) (131) (175) 5 GOVERNMENT GRANTS - OTHER EDUCATION GRANTS (12,841) 0 (12,909) 0 (13,106) 0 (13,181) (1,768) (13,181) 0 CONTRIBUTIONS FROM OTHER BODIES (1,124) 0 (1,124) 0 (1,152) 0 (1,265) (1,171) (1,265) 0 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (1,544) 775 (1,544) 775 (1,514) 745 (769) (341) (1,514) 745 PLAYGROUP ACCOMMODATION CHARGE (20) 10 (20) 10 (21) 9 (12) (12) (21) 9 EARLY YEARS FEES (2,572) 1,920 (2,572) 1,920 (2,608) 1,956 (652) (2,056) (2,542) 1,890 RENTAL INCOME (20) 0 (20) 0 (17) (3) (20) (13) (17) (3) OTHER INCOME (24) 0 (24) 0 (54) 30 (24) (23) (54) 30 ACCOMMODATION INCOME FROM USERS (882) 0 (882) 0 (882) 0 (882) (882) (882) 0 INCOME (19,197) 2,705 (19,265) 2,705 (19,529) 2,742 (16,975) (6,397) (19,651) 2,676 NET EXPENDITURE 495,083 0 494,982 0 502,010 478 502,596 407,066 502,118 478 75
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Appendix C South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 23 January 2026 (No.11) 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 2.339 (0.028) (1.21%) 3.041 Finance Services - Transactions 18.955 18.061 0.894 4.72% 15.669 Audit and Compliance Services 0.363 0.346 0.017 4.68% 0.389 Information Technology Services 8.512 8.615 (0.103) (1.21%) 12.780 Communications and Strategy Services 2.530 2.297 0.233 9.21% 2.235 Administration and Licensing Services 4.985 4.970 0.015 0.30% 4.842 Personnel Services 6.800 6.950 (0.150) (2.21%) 6.305 Total Finance and Corporate Resources 44.456 43.578 0.878 1.97% 45.261 5 77
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Finance and Corporate Resources Variance Analysis 2025/26 (Period 11) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 33k under APT&C Basic, Superannuation, NI – (103k) over Finance Services (Strategy) – (33k) over The projected overspend is due to lower than budgeted turnover during the year. Admin, Legal and Licensing – (74k) over IT Services – (91k) over Personnel – (76k) over Communications and Strategy – 117k under The projected underspend is due to vacant posts within the Service. Finance Services (Transactions) – 42k under APT&C Overtime – (43k) over Finance Services (Transactions) – (32k) 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 898k under Other Property Costs – 920k under Finance Services (Transactions) – 920k under The projected underspend reflects less than budgeted spend on Empty Property Relief. 78
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (161k) over Computer Equipment Purchase – (139k) over Finance Services (Transactions) – (84k) over The projected overspend is due to Maintenance of Fire and Intruder Alarms. Admin, Legal and Licensing – (38k) over The projected overspend is due to new equipment requirements for the Area Committees. I.T. Electronic Maintenance – Contract - (50k) 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 (174k) over Postages and Couriers – (172k) over Finance Services (Transactions) – (154k) over The projected overspend reflects additional postage costs required for service delivery. Medical Costs – 35k under Personnel – 39k 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. 79
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Subjective Head Variance Subjective line Service / amount Explanation Administration (cont.) Training – (64k) over IT Services – (37k) over The projected overspend relates to Fusion Support Training. Finance Services (Transactions) – (23k) over 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 (98k) over IT Equipment Leasing Contract – (97k) over Personnel – (42k) over Finance Services (Transactions) – (41k) 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 (79k) under recovered Statutory Additions – Cost of Collection – 114k over recovered Finance Services (Transactions) – 114k over recovered The projected over-recovery of income relates to Non- Domestic Rates. Rent Rebates Subsidy – 69k over recovered Finance Services (Transactions) – 69k over recovered The projected under recovery in these lines is offset by the demand- led underspend in Transfer Payments (above). 80
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Rent Allowance Subsidy – (263k) under recovered Finance Services (Transactions) – (263k) under recovered Contributions from Other Bodies – (72k) under recovered Finance Services (Transactions) – (69k) 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 – 444k over recovered Finance Services (Transactions) – 304k 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. Fees and Charges – Departments of the Authority – 68k over recovered Communications and Strategy – 72k over recovered The projected over-recovery reflects the demand for Royal Mail postages and outsourced mail. 81
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Other Income – (409k) under recovered Finance Services (Transactions) – (412k) under 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. Personnel – (45k) under recovered The projected under-recovery is due to lower than expected level of medical charges offset by overspend in Administration cost (above). IT Services – 47k over recovered 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. 82
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South Lanarkshire Council Period 6 Period 6 Period 7 Period 7 Period 10 Period 10 Revised Period 11 Period 11 Period 11 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 29,004 (315) 28,911 (165) 28,836 121 28,955 23,249 29,021 (66) APT & C OVERTIME 94 4 109 (11) 162 (64) 98 151 141 (43) APT & C SUPERANNUATION 1,850 26 1,854 38 1,838 63 1,901 1,483 1,835 66 APT & C NIC 3,689 (173) 3,715 (192) 3,699 (155) 3,544 2,952 3,647 (103) APT & C TRAVEL EXPENSES (26) 28 (25) 27 3 (1) 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 0 180 0 180 0 0 180 PENSION INCREASES 993 (1) 992 0 992 0 992 861 992 0 EMPLOYEE COSTS 35,605 (431) 35,557 (303) 35,711 (36) 35,673 28,721 35,640 33 PROPERTY COSTS RATES 0 0 0 0 12 0 12 12 12 0 SCOTTISH WATER - METERED CHARGES 0 0 0 0 0 0 0 1 0 0 RENT 4 0 4 0 4 0 4 12 4 0 SECURITY COSTS 141 (20) 141 (20) 141 (20) 121 122 141 (20) REPAIRS & MAINTENANCE - INTERNAL CONTRATOR 0 0 0 0 3 0 3 1 3 0 ELECTRICITY - CONTRACT 0 0 0 0 3 0 3 7 3 0 FIXTURE & FITTINGS 1,707 0 1,707 0 1,707 0 2,047 1,498 2,047 0 HEALTH & HYGIENE MATERIALS 140 0 140 0 140 0 140 57 140 0 REMOVAL & STORAGE COSTS 0 0 0 0 0 0 0 2 2 (2) OTHER PROPERTY COSTS 1,657 226 1,883 0 1,005 878 1,883 7 963 920 PROPERTY COSTS 3,649 206 3,875 (20) 3,015 858 4,213 1,719 3,315 898 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 4,629 (26) 4,660 (28) 5,260 (105) 5,155 5,317 5,294 (139) COMPUTER EQUIPMENT MAINTENANCE 2,094 (53) 2,105 (64) 2,155 (14) 2,141 2,415 2,157 (16) I.T. EQUIPMENT MAINT - CONTRACT 678 (15) 675 (13) 722 (59) 663 560 713 (50) I.T. ELECTRONIC MESSAGING 36 0 33 3 4 32 36 0 4 32 EQUIPMENT, APPARATUS AND TOOLS 151 0 151 0 134 17 151 55 134 17 SUPPLIES FOR CLIENTS 79 0 79 0 79 0 79 49 79 0 FURNITURE - OFFICE 1 0 1 0 4 (3) 1 4 4 (3) MATERIALS 112 0 112 0 73 39 112 54 73 39 MATERIALS, APPARATUS AND EQUIPMENT 2 0 2 0 3 (1) 2 2 4 (2) PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 2 0 2 0 2 0 2 0 PROVISIONS - GENERAL 20 0 20 0 20 0 20 5 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 0 2 1 1 2 1 2 0 OTHER SUPPLIES AND SERVICES 245 0 253 0 450 8 494 476 498 (4) HEALTH AND SAFETY 0 0 0 0 58 0 58 23 58 0 CATERING - OUTWITH CONTRACT 6 0 6 0 0 6 6 0 0 6 OUTSOURCED MAIL 219 (45) 213 (39) 215 (41) 174 131 215 (41) SUPPLIES AND SERVICES 8,278 (138) 8,315 (139) 9,183 (120) 9,099 9,093 9,260 (161) TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 0 0 0 0 0 0 1 0 0 POOL CAR CHARGES - RENTAL 15 0 14 1 5 10 15 2 5 10 POOL CAR CHARGES - FUEL 3 0 3 0 0 3 3 0 0 3 FLEET SERVICE CHARGES 15 0 15 0 15 0 15 15 15 0 EXTERNAL TRANSPORT CONTRACT 0 0 0 0 1 (1) 0 0 0 0 TRANSPORT AND PLANT 33 0 32 1 21 12 33 18 20 13 ADMINISTRATION PRINTING AND STATIONERY 533 (5) 544 (17) 538 (10) 528 303 541 (13) TELEPHONES 1,551 1 1,554 (3) 1,550 1 1,551 1,165 1,564 (13) MOBILE PHONES 173 1 173 1 170 4 174 76 170 4 ADVERTISING - RECRUITMENT 29 0 29 0 54 (25) 29 42 50 (21) ADVERTISING - OTHER 124 0 125 (1) 127 (3) 124 74 129 (5) POSTAGES/COURIERS 951 (43) 1,062 (154) 1,078 (170) 908 768 1,080 (172) SMS MESSAGING 5 0 5 0 7 (2) 5 3 7 (2) MEMBERSHIP FEES/SUBSCRIPTIONS 251 (20) 250 (19) 266 3 269 279 266 3 INSURANCE 141 0 141 0 141 0 141 141 141 0 MEDICAL COSTS 348 2 348 2 305 45 350 264 315 35 LEGAL EXPENSES 170 (3) 187 (20) 168 (1) 167 115 162 5 HOSPITALITY / CIVIC RECOGNITION 31 0 31 0 31 0 31 15 26 5 PAYPOINT AGENCY FEES 70 0 70 0 75 (5) 70 55 75 (5) SECURITY UPLIFT FEES 2 0 2 0 2 0 2 1 2 0 OTHER ADMIN COSTS 576 0 576 0 633 (1) 632 665 633 (1) MEMBERS ALLOWANCES 2,273 62 2,271 64 2,269 66 2,335 1,823 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 1 4 5 1 1 4 TRAINING 803 (42) 808 (47) 828 (67) 761 456 825 (64) VOLUNTEERS' EXPENSES 8 0 8 0 16 0 16 12 16 0 INTERNAL SUPPORT SERVICES ALLOCATION 68 0 68 0 68 0 68 0 68 0 ADMINISTRATION 8,123 (47) 8,268 (194) 8,338 (161) 8,177 6,263 8,351 (174) PAYMENT TO OTHER BODIES OTHER LOCAL AUTHORITIES 4 0 4 0 0 4 4 0 4 0 GRANTS TO VOLUNTARY ORGANISATIONS 408 0 408 0 483 0 485 485 485 0 PAYMENTS TO OTHER BODIES 2,277 (4) 2,347 (4) 2,448 (66) 2,383 2,037 2,439 (56) EXTERNAL AUDIT FEES 665 0 665 0 665 0 665 325 665 0 PRIVATE INDIVIDUALS - GENERAL 10 (10) 10 (10) 0 0 0 0 0 0 PAYMENT TO OTHER BODIES 3,364 (14) 3,434 (14) 3,596 (62) 3,537 2,847 3,593 (56) 83
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South Lanarkshire Council Period 6 Period 6 Period 7 Period 7 Period 10 Period 10 Revised Period 11 Period 11 Period 11 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 0 0 1 (1) 0 15 1 (1) PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 274 (18) 274 (18) 297 (6) 291 142 292 (1) PAYMENT TO CONTRACTORS 302 (18) 274 (18) 298 (7) 291 157 293 (2) TRANSFER PAYMENTS RENT ALLOWANCE 23,581 0 23,581 0 17,130 451 17,581 14,749 17,130 451 RENT REBATES 42,344 0 42,344 0 31,429 53 31,482 23,981 31,429 53 TRANSFER PAYMENTS 65,925 0 65,925 0 48,559 504 49,063 38,730 48,559 504 FINANCING CHARGES LEASING CHARGES - FINANCE 0 0 0 0 1 (1) 0 (1) 1 (1) I.T. EQUIPMENT LEASING-CONTRACT 1,462 (46) 1,485 (69) 1,510 (94) 1,416 1,371 1,513 (97) FINANCING CHARGES 1,462 (46) 1,485 (69) 1,511 (95) 1,416 1,370 1,514 (98) TOTAL EXPENDITURE 126,741 (488) 127,165 (756) 110,232 893 111,502 88,918 110,545 957 INCOME STATUTORY ADDITIONS - COST OF COLLECTION (865) 0 (1,127) 262 (1,028) 163 (865) 0 (979) 114 RENT REBATES SUBSIDY (37,191) 0 (37,191) 0 (26,260) 69 (26,191) (20,340) (26,260) 69 RENT ALLOWANCE SUBSIDY (23,067) 0 (23,067) 0 (16,804) (263) (17,067) (15,203) (16,804) (263) DWP SUBSIDY (1,170) 0 (1,170) 0 (1,165) (5) (1,170) (985) (1,165) (5) CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (150) 0 (150) 0 (150) 0 (150) (106) (150) 0 CONTRIBUTIONS FROM OTHER BODIES (333) 0 (335) 2 (252) (81) (333) (214) (261) (72) SALES - DEPARTMENTS OF THE AUTHORITY (20) 0 (20) 0 0 (20) (20) 0 0 (20) FEES AND CHARGES - GENERAL (5,013) 487 (5,096) 505 (5,061) 434 (4,627) (2,805) (5,071) 444 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) (156) (221) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,488) 0 (2,488) 0 (2,560) 72 (2,488) (1,700) (2,556) 68 HOME LOANS REPAYMENTS (4) 0 (5) 0 (5) 0 (5) (20) (5) 0 BIRTH REGISTRATION (16) 0 (16) 0 (14) (2) (16) (12) (14) (2) DEATH REGISTRATION (63) (1) (63) (1) (60) (4) (64) (48) (60) (4) MARRIAGE STATUTORY FEES (110) 2 (110) 2 (99) (9) (108) (94) (99) (9) EXTRACT ISSUE (83) 0 (83) 0 (83) 0 (83) (72) (83) 0 MARRIAGES (50) (2) (63) 11 (61) 9 (52) (43) (61) 9 CITIZENSHIP CEREMONIES (20) 2 (20) 2 (20) 2 (18) (16) (20) 2 CIVIL PARTNERSHIPS 0 (1) 0 (1) 0 (1) (1) 0 0 (1) OTHER INCOME (6,893) 1 (6,866) (26) (6,520) (380) (6,845) (1,843) (6,436) (409) 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 (84,479) 488 (84,813) 756 (67,085) (16) (67,046) (43,657) (66,967) (79) NET EXPENDITURE 42,262 0 42,352 0 43,147 877 44,456 45,261 43,578 878 84
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Appendix D South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 23 January 2026 (No.11) 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 8.249 8.066 0.183 2.22% 8.360 Property Services 10.692 10.752 (0.060) (0.56%) 8.490 Total Housing and Technical Resources 18.941 18.818 0.123 0.65% 16.850 5 85
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Housing and Technical Resources (excl HRA) Variance Analysis 2025/26 (Period 11) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,558k under APT&C Basic / Overtime / Superannuation / National Insurance – 1,737k under Property Services – 1,745k under The variance relates to vacancies which are actively being recruited in line with Service requirements. Manual Workers – (176k) over Property Services – (176k) over The variance relates to the current level of trade operatives and overtime required to meet service demands. Property Costs (1,192k) 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 – (95k) over Property Services – (88k) 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 – (76k) over Property Services – (76k) over This variance relates to greater expenditure on CCTV security costs than is currently budgeted, due to CCTV infrastructure project delay. 86
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Repairs & Maintenance/ Life Cycle Maintenance – (659k) over Housing Services – (231k) over The overspend relates to additional expenditure on the maintenance of homelessness property. Property Services – (428k) 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. Other Property Costs – 129k 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. Transport & Plant (399k) over Purchase Of Plant & Equipment – (135k) over Property Services – (135k) over The overspend relates to the replacement of tools within Building Services. Fleet Service Charges – (191k) over Property Services – (223k) 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 – (69k) over Property Services – (69k) over Expenditure on hires varies depending on the workload demands and timing of works on a wide variety of capital and revenue works. 87
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies (71k) over Other Committees of the Authority – 90k under Property Services – 109k under The underspend relates to lower 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 (2,423k) over Payment to Private Contractors – (224k) over Property Services – (489k) over The overspend relates to the significant increase in work due to the substantial backlog of storm damage works resulting from the severe adverse weather. Housing Services – 265k under The underspend relates to commissioned services in the Homelessness budget where expenditure varies according to service requirements. Payment to External Consultant – (2,199k) over Property Services – (2,199k) 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 2,707k over recovered Rental Income – (572k) under recovered Property Services – (572k) under recovered Income is over recovered due to greater than budgeted rental income within Office Accommodation. 88
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) 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 – 3,054k over recovered Property Services – 3,054k 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. 89
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South Lanarkshire Council Period 6 Period 6 Period 7 Period 7 Period 10 Period 10 Revised Period 11 Period 11 Period 11 Housing & Technical Resources 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 16,567 1,169 16,923 815 16,633 1,038 18,014 13,215 16,652 1,362 APT & C OVERTIME 52 144 69 127 96 99 195 125 118 77 APT & C SUPERANNUATION 1,056 119 1,095 80 1,075 90 1,196 849 1,076 120 APT & C NIC 2,117 204 2,172 149 2,140 169 2,326 1,700 2,148 178 MANUAL BASIC 21,062 561 21,312 311 21,089 534 21,061 16,641 20,792 269 MANUAL OVERTIME 393 (55) 538 (200) 695 (357) 338 914 832 (494) MANUAL SUPERANNUATION 1,349 53 1,371 31 1,353 49 1,366 1,078 1,333 33 MANUAL NIC 2,805 76 2,777 104 2,740 141 2,741 2,189 2,725 16 TRAVEL AND SUBSISTANCE 17 8 13 12 13 10 23 5 14 9 OTHER EMPLOYEE COSTS (18) (4) (22) 0 (18) (4) (22) (30) (20) (2) PENSION INCREASES 614 1 608 7 617 (2) 615 558 625 (10) APPRENTICESHIP LEVY 0 3 3 0 3 (3) 0 0 0 0 EMPLOYEE COSTS 46,014 2,279 46,859 1,436 46,436 1,764 47,853 37,244 46,295 1,558 PROPERTY COSTS RATES 2,252 (34) 2,252 (5) 2,375 (122) 2,253 1,962 2,375 (122) SCOTTISH WATER - UNMETERED CHARGES 8 4 8 4 10 (2) 8 1 10 (2) SCOTTISH WATER - METERED CHARGES 302 (70) 310 (78) 333 (97) 236 238 331 (95) RENT 1,864 1 1,865 0 1,871 (11) 1,861 1,466 1,872 (11) SERVICE CHARGE 420 0 420 0 653 (233) 420 390 653 (233) FACTORING CHARGES 5 0 5 0 0 5 5 0 0 5 OTHER ACCOMMODATION COSTS 3,489 0 3,539 (192) 3,495 2 3,497 3,352 3,500 (3) BED AND BREAKFAST 220 (61) 316 (289) 381 (354) 27 255 381 (354) PROPERTY INSURANCE 449 (19) 449 (19) 443 (13) 430 159 443 (13) SECURITY COSTS 322 (62) 337 (77) 343 (83) 260 142 336 (76) GROUND MAINTENANCE 52 0 52 0 52 0 52 53 52 0 GROUNDS MAINTENANCE ADDITIONAL WORKS 10 0 10 0 5 5 10 2 5 5 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 3,427 0 3,427 0 3,372 (56) 3,312 2,289 3,481 (169) LIFE CYCLE MAINTENANCE 5,070 (14) 5,068 (14) 5,037 17 5,054 3,687 4,698 356 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 349 0 374 (25) 964 (615) 349 954 1,195 (846) ADAPTIONS - INTERNAL CONTRACTORS 0 0 0 0 0 0 0 73 0 0 HOUSING - RENT W/O UNLET PERIODS 735 76 746 65 594 265 859 413 594 265 HOUSING - RENT W/O BAD PERIODS 816 (48) 816 (48) 771 (3) 768 473 771 (3) ASBESTOS 0 0 0 0 0 0 0 33 0 0 WATER QUALITY 0 0 0 0 0 0 0 1 0 0 FIXED ELECTRICAL 0 0 0 0 25 (25) 0 28 25 (25) EPC 0 0 0 0 0 0 0 10 0 0 ELECTRICITY - CONTRACT 1,524 28 1,524 28 1,462 60 1,525 1,275 1,465 60 ELECTRICITY - NON CONTRACT 27 0 27 0 29 (2) 27 20 29 (2) GAS 503 12 503 12 495 19 514 411 495 19 HEATING OIL 11 1 12 0 11 1 12 6 12 0 FIXTURE & FITTINGS 888 (42) 878 (32) 859 (20) 806 936 831 (25) JANITOR SERVICE 152 8 152 0 152 0 152 119 152 0 CLEANING CONTRACT 404 (11) 397 4 416 (15) 401 364 416 (15) CLEANING OUTWITH CONTRACT 0 0 0 0 0 0 0 9 0 0 CLEANING MATERIALS 10 0 10 0 3 7 10 3 3 7 HEALTH & HYGIENE MATERIALS 0 0 0 0 1 (1) 0 0 1 (1) WINDOW CLEANING 2 0 2 0 2 0 2 1 2 0 PEST CONTROL 6 0 6 0 1 5 6 0 1 5 REFUSE UPLIFT 393 2 392 3 399 (4) 395 24 399 (4) REMOVAL & STORAGE COSTS 42 0 42 0 24 24 52 27 32 20 OTHER PROPERTY COSTS 623 22 746 (101) 619 126 745 579 616 129 OFFICE ACCOM-FACILITIES MANAGEMENT 1,089 (53) 1,089 (53) 1,092 (45) 1,045 946 1,089 (44) ACCOMMODATION RECHARGE TO USERS 53 (20) 53 (20) 53 (20) 33 45 53 (20) PROPERTY COSTS 25,517 (280) 25,827 (837) 26,342 (1,185) 25,126 20,746 26,318 (1,192) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 521 15 521 15 519 1 520 504 594 (74) COMPUTER EQUIPMENT MAINTENANCE 29 (23) 6 0 0 6 6 0 0 6 I.T. EQUIPMENT MAINT-CONTRACT 212 (3) 212 (3) 217 (10) 207 15 213 (6) EQUIPMENT, APPARATUS AND TOOLS 45 0 45 0 45 0 45 0 45 0 ADAPTATIONS FOR CLIENTS 500 0 500 0 503 (3) 500 405 503 (3) FURNITURE - OFFICE 0 0 1 (1) 3 (3) 0 3 2 (2) FURNISHINGS 0 0 0 0 0 0 0 103 0 0 MATERIALS 10,659 1,379 10,469 1,379 9,848 0 10,813 4,916 10,769 44 STOCK/STORE ISSUES 0 0 0 0 994 (994) 0 2,689 0 0 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. 0 2 2 0 0 0 0 0 0 0 TV LICENCES - EDUCATION 0 1 1 0 1 0 2 1 1 1 FOODSTUFFS - GENERAL 0 1 1 0 0 0 0 0 0 0 FOOD PURCHASES WITHIN CONTRACT 0 0 0 0 0 0 0 11 0 0 BEVERAGES 1 0 0 2 1 (1) 0 1 0 0 PROTECTIVE CLOTHING & UNIFORMS 44 0 44 0 42 2 44 32 44 0 OTHER SUPPLIES AND SERVICES 87 1 87 1 58 18 78 32 63 15 HEALTH AND SAFETY 1 0 1 0 0 1 1 0 0 1 CATERING - CONTRACT 0 1 1 0 0 0 0 0 0 0 OUTSOURCED MAIL 2 (2) 2 (2) 2 (2) 0 18 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 12,111 1,372 11,903 1,391 12,243 (985) 12,226 8,730 12,246 (20) 90
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South Lanarkshire Council Period 6 Period 6 Period 7 Period 7 Period 10 Period 10 Revised Period 11 Period 11 Period 11 Housing & Technical Resources 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 4 0 0 PURCHASE OF PLANT 125 0 125 0 293 (168) 125 160 260 (135) FLEET SERVICES - FUEL 0 3 0 3 4 (1) 3 21 3 0 POOL CAR RECHARGE - RENTAL CHARGE 44 9 43 10 58 (4) 54 20 57 (3) POOL CAR RECHARGE - FUEL 9 9 9 9 7 11 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) 3 (3) 0 10 2 (2) TRANSPORT INSURANCE 44 0 44 0 43 1 44 44 43 1 LICENCES 0 0 0 0 0 0 0 1 0 0 PLANT SERVICES 7 0 7 0 7 0 7 12 16 (9) FLEET SERVICE CHARGES 2,821 137 2,820 138 3,151 (183) 2,976 2,435 3,167 (191) HIRE OF EXTERNAL PLANT 240 17 240 17 230 27 257 96 246 11 HIRE OF SCAFOLDING 1,031 46 1,033 44 1,156 (79) 1,077 641 1,156 (79) HIRE OF SKIPS 13 20 12 21 34 (1) 33 397 34 (1) EXTERNAL TRANSPORT CONTRACT 0 0 0 0 7 1 8 7 11 (3) TAXI CHARGES - CONTRACTED 12 0 11 1 5 0 5 5 5 0 TRANSPORT AND PLANT 4,347 241 4,345 243 4,998 (398) 4,608 3,853 5,007 (399) ADMINISTRATION PRINTING AND STATIONERY 79 (3) 79 (3) 84 (7) 78 56 86 (8) TELEPHONES 100 2 103 (1) 97 4 101 29 94 7 MOBILE PHONES 39 0 39 0 43 (3) 40 1 42 (2) ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 0 7 0 7 0 0 0 0 0 0 ADVERTISING - OTHER 6 0 6 0 1 5 6 1 1 5 POSTAGES/COURIERS 27 (13) 26 (12) 23 (11) 12 31 24 (12) MEMBERSHIP FEES/SUBSCRIPTIONS 15 (3) 15 (3) 16 (1) 15 52 16 (1) INSURANCE 216 0 216 0 230 (14) 216 210 231 (15) MEDICAL COSTS 16 1 16 1 16 0 16 34 17 (1) LEGAL EXPENSES 17 (1) 14 2 24 (5) 22 25 27 (5) PETTY OUTLAYS 12 0 12 0 14 (2) 12 13 14 (2) HOSPITALITY / CIVIC RECOGNITION 2 0 2 0 3 0 3 1 4 (1) PAYPOINT AGENCY FEES 0 0 0 0 0 0 0 4 0 0 OTHER ADMIN COSTS 8 0 8 0 7 1 8 0 7 1 TRAINING 2 (2) 2 (2) 1 (1) 0 31 2 (2) INTERNAL SUPPORT SERVICES ALLOCATION 457 0 457 0 511 (54) 457 273 457 0 CENTRAL ADMINISTRATION 2,749 0 2,749 0 2,803 (54) 2,749 2,158 2,749 0 ADMINISTRATION 3,745 (12) 3,744 (11) 3,873 (142) 3,735 2,919 3,771 (36) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 1,813 200 2,122 (109) 2,814 (351) 2,463 1,929 2,373 90 OTHER LOCAL AUTHORITIES 0 0 0 0 0 0 0 12 0 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 0 0 0 0 1 (1) 0 0 1 (1) PAYMENTS TO OTHER BODIES 1,972 (316) 1,663 (7) 1,727 16 1,742 1,421 1,730 12 SUPPORTING PEOPLE INTERNAL PROVIDER 1,129 0 1,129 0 1,129 0 1,129 956 1,129 0 SUPPORTING PEOPLE EXTERNAL PROVIDER 419 0 419 0 419 0 419 259 419 0 HOUSING ADMINISTRATION 885 0 885 0 885 0 885 749 885 0 ASSISTANCE TO HOME OWNERS 1,156 (65) 1,340 (249) 1,650 (72) 1,578 857 1,650 (72) PRIVATE INDIVIDUALS - GENERAL 151 0 151 0 251 (100) 151 228 251 (100) PAYMENT TO OTHER BODIES 7,525 (181) 7,709 (365) 8,876 (508) 8,367 6,411 8,438 (71) PAYMENT TO CONTRACTORS PAYMENT TO LOCAL AUTHORITY CONTRACTOR 0 0 0 0 0 0 0 287 0 0 PAYMENT TO PRIVATE CONTRACTOR 17,153 (1,863) 16,930 (1,640) 16,440 776 16,258 13,239 16,482 (224) PAYMENT TO EXTERNAL CONSULTANTS 2,113 (1,807) 2,113 (1,807) 1,856 (1,550) 306 2,036 2,505 (2,199) PAYMENT TO CONTRACTORS 19,266 (3,670) 19,043 (3,447) 18,296 (774) 16,564 15,562 18,987 (2,423) TRUST FUND EXPENDITURE TRANSFER PAYMENTS FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 158 (5) 161 (8) 157 (3) 154 15 155 (1) INTEREST ON REVENUE BALANCES 2 0 2 0 2 0 2 0 2 0 FINANCING CHARGES 160 (5) 163 (8) 159 (3) 156 15 157 (1) TOTAL EXPENDITURE 118,685 (256) 119,593 (1,598) 121,223 (2,231) 118,635 95,480 121,219 (2,584) INCOME CONTRIBUTIONS FROM OTHER BODIES (2,189) (169) (2,358) 0 (3,270) 268 (3,051) (2,458) (2,947) (104) SALES - DEPARTMENTS OF THE AUTHORITY (460) 0 (460) 0 (453) (7) (460) 0 (453) (7) FEES AND CHARGES - GENERAL (838) 101 (815) 269 (588) 42 (546) (311) (588) 42 FEES AND CHARGES - DEPARTMENTS OF THE A (46) 0 (46) 0 (48) 2 (46) 0 (48) 2 RENTAL INCOME (3,875) (222) (3,875) (222) (3,646) (563) (4,209) (2,800) (3,637) (572) HOUSE RENTS (7,071) 1 (6,984) (4) (7,816) 328 (7,488) (5,873) (7,816) 328 INSURANCE RECOVERIES (26) 26 (26) 26 0 0 0 0 0 0 OTHER INCOME (2,762) 15 (2,749) 2 (2,709) (38) (2,749) (1,925) (2,713) (36) REALLOCATION OF CENTRAL SUPPORT COSTS (876) 0 (876) 0 (876) 0 (876) (536) (876) 0 REALLOCATION OF SUPPORT COSTS (1,630) 0 (1,556) (74) (1,737) 107 (1,630) (552) (1,630) 0 RECOVERY FROM CAPITAL (24,712) (5,023) (27,118) (2,617) (26,521) (3,214) (26,437) (19,815) (27,288) 851 RECHARGES - DEPARTMENTS OF AUTHORITY (54,807) 5,527 (53,498) 4,218 (54,709) 5,429 (52,202) (39,216) (54,405) 2,203 MANUAL RECHARGES - DEPARTMENTS OF AUTHORITY 0 0 0 0 0 0 0 (5,144) 0 0 INCOME (99,292) 256 (100,361) 1,598 (102,373) 2,354 (99,694) (78,630) (102,401) 2,707 NET EXPENDITURE 19,393 0 19,232 0 18,850 123 18,941 16,850 18,818 123 91
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Appendix E Housing and Technical Resources (HRA) Variance Analysis 2025/26 (Period 11) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 65k under APT&C Basic/Overtime/ Superannuation/National Insurance/Travel/Pensions – 65k under HRA The underspend is mainly due to vacancies across the service. Property Costs 172k under Grounds Maintenance – 65k under HRA The forecast underspend is due to lower than anticipated charges. Housing – Rent Write off Unlet Periods/Bad Periods – 229k 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. 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 5 93
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Subjective Head Variance Subjective line Service / amount Explanation 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. 94
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South Lanarkshire Council Period 6 Period 6 Period 7 Period 7 Period 10 Period 10 Revised Period 11 Period 11 Period 11 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 12,550 31 12,608 69 12,671 (80) 12,591 10,246 12,725 (134) APT & C OVERTIME 30 39 22 47 29 40 69 30 29 40 APT & C SUPERANNUATION 810 12 818 4 818 2 820 650 818 2 APT & C NIC 1,565 64 1,550 79 1,556 70 1,626 1,242 1,556 70 TRAVEL AND SUBSISTANCE 10 25 2 33 2 33 35 3 2 33 PENSION INCREASES 243 (24) 219 0 219 0 219 193 165 54 EMPLOYEE COSTS 15,208 147 15,219 232 15,295 65 15,360 12,364 15,295 65 PROPERTY COSTS RATES 72 0 79 (7) 78 (6) 72 78 78 (6) SCOTTISH WATER - UNMETERED CHARGES 4 0 4 0 0 4 4 0 0 4 SCOTTISH WATER - METERED CHARGES 8 0 8 0 17 (9) 8 8 17 (9) RENT 6 0 6 0 0 6 6 0 0 6 SERVICE CHARGE 94 0 94 0 118 (24) 94 2 118 (24) FACTORING CHARGES 0 0 0 0 4 (4) 0 3 4 (4) OTHER ACCOMMODATION COSTS 11 0 11 0 0 1 1 23 0 1 PROPERTY INSURANCE 2,268 0 2,268 0 3,497 0 3,497 3,465 3,497 0 SECURITY COSTS 55 0 55 0 5 50 55 4 5 50 GROUND MAINTENANCE 4,210 0 4,411 54 4,188 75 4,263 3,995 4,188 75 GROUNDS MAINTENANCE ADDITIONAL WORKS 0 0 10 (10) 10 (10) 0 12 10 (10) REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 43,529 0 43,631 (102) 46,333 194 46,527 29,414 46,333 194 LIFE CYCLE MAINTENANCE 0 0 166 (166) 194 (194) 0 157 194 (194) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 877 0 609 268 941 (40) 901 712 941 (40) HOUSING - RENT FREE ACCOMMODATION 266 0 247 19 210 56 266 116 210 56 GAS MAINTENANCE COSTS 0 0 0 0 0 0 0 2 0 0 ELECTRICAL HEATING MAINTENANCE 0 0 0 0 0 0 0 3 0 0 HOUSING - RENT W/O UNLET PERIODS 2,950 0 2,950 0 2,708 229 2,937 2,274 2,708 229 HOUSING - RENT W/O BAD PERIODS 2,273 0 2,273 0 1,250 0 1,250 1,032 1,250 0 ASBESTOS 139 0 139 0 143 0 143 80 143 0 FIXED ELECTRICAL 0 0 1 (1) 3 (3) 0 3 3 (3) EPC 0 0 (1) 1 1 (1) 0 (1) 1 (1) ELECTRICITY - CONTRACT 1,350 0 1,350 0 1,324 26 1,350 610 1,324 26 ELECTRICITY - NON CONTRACT 0 0 0 0 18 (18) 0 13 18 (18) GAS 438 0 438 0 420 18 438 329 420 18 HEATING OIL 54 0 54 0 14 40 54 19 14 40 SOLID FUEL 4 0 4 0 6 (2) 4 7 6 (2) FIXTURE & FITTINGS 53 0 0 0 119 (66) 53 67 119 (66) JANITOR SERVICE 43 0 0 0 30 13 43 30 30 13 CLEANING CONTRACT 385 0 491 (106) 492 (107) 385 493 492 (107) CLEANING MATERIALS 57 0 57 0 21 36 57 20 21 36 HEALTH & HYGIENE MATERIALS 0 0 1 (1) 0 0 0 1 0 0 WINDOW CLEANING 16 0 16 0 19 (3) 16 17 19 (3) PEST CONTROL 122 0 176 (54) 192 (70) 122 146 192 (70) REFUSE UPLIFT 0 0 15 (15) 24 (24) 0 28 24 (24) REMOVAL & STORAGE COSTS 14 0 14 0 23 (9) 14 21 23 (9) OTHER PROPERTY COSTS 32 0 32 0 18 14 32 19 18 14 PROPERTY COSTS 59,330 0 59,609 (120) 62,420 172 62,592 43,202 62,420 172 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 295 0 295 0 281 14 295 28 281 14 COMPUTER EQUIPMENT RENTAL 0 0 0 0 11 (11) 0 0 11 (11) I.T. EQUIPMENT MAINT-CONTRACT 74 0 74 0 116 (42) 74 1 116 (42) EQUIPMENT, APPARATUS AND TOOLS 22 (9) 22 (9) 38 (25) 13 26 38 (25) ADAPTATIONS FOR CLIENTS 1,890 0 1,890 0 0 0 0 0 0 0 FURNITURE - OFFICE 10 0 10 0 5 5 10 3 5 5 MATERIALS 0 0 0 0 32 (32) 0 0 32 (32) MATERIALS, APPARATUS AND EQUIPMENT 0 0 1 (1) 2 (2) 0 1 2 (2) PROVISIONS 2 0 2 0 4 (2) 2 5 4 (2) FOOD PURCHASES 0 0 0 0 1 (1) 0 0 1 (1) BEVERAGES 4 0 4 0 4 0 4 0 4 0 PROTECTIVE CLOTHING & UNIFORMS 12 0 12 0 10 2 12 9 10 2 LAUNDRY COSTS 17 (1) 33 (17) 28 (12) 16 30 28 (12) OTHER SUPPLIES AND SERVICES 38 0 38 0 10 28 38 9 10 28 HEALTH AND SAFETY 15 0 15 0 0 15 15 0 0 15 CATERING - CONTRACT 0 0 1 (1) 1 (1) 0 1 1 (1) CATERING - OUTWITH CONTRACT 0 0 1 (1) 1 (1) 0 1 1 (1) OUTSOURCED MAIL 3 (3) 4 (4) 7 (7) 0 6 7 (7) SUPPLIES AND SERVICES 2,382 (13) 2,402 (33) 551 (72) 479 120 551 (72) TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 0 1 (1) 3 (3) 0 2 3 (3) FLEET SERVICES - FUEL 0 0 0 0 4 (4) 0 6 4 (4) POOL CAR RECHARGE - RENTAL CHARGE 26 0 26 0 4 22 26 3 4 22 POOL CAR RECHARGE - FUEL 6 0 6 0 0 6 6 0 0 6 POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 1 0 0 1 1 0 0 1 OTHER TRANSPORT COSTS 0 0 1 (1) 10 (10) 0 8 10 (10) FLEET SERVICE CHARGES 158 0 158 0 191 (33) 158 108 191 (33) HIRE OF SKIPS 0 0 0 0 0 0 0 2 0 0 STORAGE 4 0 4 0 1 3 4 0 1 3 TRANSPORT AND PLANT 195 0 197 (2) 213 (18) 195 129 213 (18) 95
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South Lanarkshire Council Period 6 Period 6 Period 7 Period 7 Period 10 Period 10 Revised Period 11 Period 11 Period 11 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 74 5 79 61 74 5 BULK PRINTING 68 0 68 0 59 9 68 0 59 9 TELEPHONES 95 0 95 0 67 28 95 59 67 28 MOBILE PHONES 34 0 34 0 56 (22) 34 3 56 (22) ADVERTISING - RECRUITMENT 0 0 0 0 3 (3) 0 0 3 (3) ADVERTISING - OTHER 12 0 12 0 1 11 12 0 1 11 POSTAGES/COURIERS 171 0 171 0 114 57 171 95 114 57 SMS MESSAGING 0 0 3 (3) 5 (5) 0 5 5 (5) MEMBERSHIP FEES/SUBSCRIPTIONS 38 0 38 0 45 (7) 38 34 45 (7) MEDICAL COSTS 25 0 25 0 13 12 25 13 13 12 LEGAL EXPENSES 38 (32) 44 (38) 16 0 16 16 16 0 PETTY OUTLAYS 4 0 4 0 0 4 4 0 0 4 HOSPITALITY / CIVIC RECOGNITION 0 0 1 (1) 5 (5) 0 3 5 (5) GIRO BANK AGENCY FEES 4 0 4 0 4 0 4 0 4 0 PAYPOINT AGENCY FEES 13 0 32 (19) 31 (18) 13 26 31 (18) INTERNET AGENCY FEES 3 0 3 0 3 0 3 0 3 0 OTHER ADMIN COSTS 15 0 15 0 20 (5) 15 14 20 (5) CONFERENCES - OFFICIALS 7 0 7 0 1 6 7 0 1 6 INTERNAL SUPPORT SERVICES ALLOCATION 5,020 0 5,020 0 5,020 0 5,020 0 5,020 0 ADMINISTRATION 5,626 (32) 5,655 (61) 5,537 67 5,604 329 5,537 67 PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 3,055 0 3,055 0 2,778 7 3,055 1,654 2,778 277 OTHER LOCAL AUTHORITIES 0 0 1 (1) 3 (3) 0 2 3 (3) GRANTS TO VOLUNTARY ORGANISATIONS 3 0 3 0 0 3 3 0 0 3 PAYMENTS TO VOLUNTARY ORGANISATIONS 31 0 31 0 6 25 31 5 6 25 PAYMENTS TO OTHER BODIES 45 (13) 47 (15) 725 (423) 32 356 725 (693) PRIVATE INDIVIDUALS - GENERAL 150 0 150 0 150 0 150 (3) 150 0 PAYMENT TO OTHER BODIES 3,284 (13) 3,287 (16) 3,662 (391) 3,271 2,014 3,662 (391) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 80 0 116 (36) 80 0 80 23 80 0 PAYMENT TO EXTERNAL CONSULTANTS 20 0 20 0 20 0 20 13 20 0 PAYMENT TO CONTRACTORS 100 0 136 (36) 100 0 100 36 100 0 FINANCING CHARGES INTEREST-DEBT CHARGES 16,620 0 16,620 0 14,594 0 14,594 0 14,594 0 I.T. EQUIPMENT LEASING-CONTRACT 67 0 67 0 98 (31) 67 6 98 (31) CFCR 35,633 0 35,633 0 35,633 0 35,633 25,309 35,633 0 INTEREST ON REVENUE BALANCES (825) 0 (825) 0 0 0 0 0 0 0 FINANCING CHARGES 51,495 0 51,495 0 50,325 (31) 50,294 25,315 50,325 (31) TOTAL EXPENDITURE 137,620 89 138,000 (36) 138,103 (208) 137,895 83,509 138,103 (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 (885) 0 (885) (749) (885) 0 FEES AND CHARGES - GENERAL (5,579) 0 (5,579) 0 (5,469) (138) (5,607) (4,688) (5,469) (138) RENTAL INCOME (993) 0 (993) 0 (461) (4) (962) 0 (461) (501) HOUSE RENTS (120,496) 0 (120,751) 0 (121,547) 98 (120,952) (91,160) (121,547) 595 LOCK UP RENTS (2,980) 0 (2,980) 0 (2,870) (41) (2,911) (2,868) (2,870) (41) INSURANCE RECOVERIES (539) 0 (539) 0 (520) 0 (520) (164) (520) 0 OTHER INCOME (1,235) 0 (1,235) 0 (1,265) 0 (1,265) (1,013) (1,265) 0 REALLOCATION OF SUPPORT COSTS (717) 0 (717) 0 (723) 6 (717) 0 (723) 6 YEAR END T/FER TO BALANCE SHEET (3,912) (89) (4,037) 36 (4,363) 287 (4,076) 0 (4,363) 287 INCOME (137,620) (89) (138,000) 36 (138,103) 208 (137,895) (100,650) (138,103) 208 NET EXPENDITURE 0 0 0 0 0 0 0 (17,141) 0 0 96
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Appendix F South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 23 January 2026 (No.11) 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 5.887 0.300 4.85% 4.531 Children and Families 52.850 50.745 2.105 3.98% 40.515 Adults and Older People 192.159 190.909 1.250 0.65% 163.517 Justice and Substance Misuse 0.881 0.191 0.690 78.32% (0.138) Total Social Work Resources 252.077 247.732 4.345 1.72% 208.425 5 97
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Social Work Resources Variance Analysis 2025/26 (Period 11) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 3,954k under Admin & Clerical Staff – 493k under Basic Grade Social Workers – 2,278k under Adult and Older People – 150k under Performance and Support – 203k under Justice – 118k under Children and Family - 849k under Adult and Older People – 1,191k under Justice - 226k 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. 98
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Managerial Support Specialist Staff – (50k) over Care Staff – 186k under Instructors - 62k under Children and Family - 833k under Adult and Older People – (1,297k) over Performance and Support – 126k under Justice - 317k under Children & Family – (111k) over Adult & Older People - 297k under Adult & Older People – 62k under This is a result of vacancies which are actively being recruited. This overspend is a result of turnover being less than anticipated to date, and overtime spend to cover the Scheduling Assistant vacancies in Homecare 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. 99
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Manual Workers (Home Carers) – 558k under Other Employee Costs - 420k under Adult and Older People – 558k under Children & Family – 370k 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 (122k) over Rates – (115k) over Scottish Water – Metered Charges - (40k) over Rent - (51k) over Repairs and Maintenance Internal- (37k) over Adult and Older People – (108k) over Adult and Older People – (22k) over Children & Family – (14k) over Adult and Older People – (48k) 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. 100
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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 294k under Computer Equipment Purchase – (72k) over Aids for Clients – 164k under Adaptations for Clients – 65k under Supplies for Clients – 76k under Performance and Support – (29k) over Adult and Older People – (30k) over Adult and Older People – 166k under Adult and Older People – 65k under Children & Family – 54k 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 underspend is due to lower than anticipated spend on stairlifts and ceiling tracks. The spend on supplies can be ad-hoc in nature and is currently showing an underspend. 101
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) Food Purchases within Contract – 46k under Adult and Older People – 47k under The underspend is a consequence of residential care homes currently not running to capacity throughout the year. Transport and Plant (161k) over Fleet Service Charges – (108k) over Other Transport Costs – 80k under Pool Car Recharge - Rental – (143k) over Adult and Older People – (117k) over Adult and Older People – 83k 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 (123k) over Mobile Phones – (116k) over Justice - (34k) 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. 102
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies (496k) over Payment to Voluntary Organisation - 42k under Payment to Other Bodies - 95k under Payment to Private Individuals – 189k under Social Work – Foster Parents – (343k) over Social Work – Adoption Allowance – (395k) over Children & Family - 66k under Children & Family - 54k under Adult and Older People - 43k under Children & Family - 195k under Children and Family – (343k) over Children and Family – (395k) over This is a funding solution identified as part of the overall budget recovery plan. This is a funding solution identified as part of the overall budget recovery plan. 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. 103
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies (cont.) Social Work - Direct Payments - (84k) over Adult and Older People – (59k) over The overspend reflects current demand for Direct Payments. Payment to Contractors 870k under Payment to Private Contractors - Payments to Col Orgs-Care Element – 412k under Payment to Private Contractors – CET Allocation – Home Care – (120k) over Payment to Private Contractors – Secure Accommodation - 560k under Payment to Private Contractors – Respite – 141k under Payment to Private Contractors – Daycare – (285k) over Payment to Private Contractors – Home Support - 154k under Children and Family – 412k under Adult and Older People – (93k) over Children and Family – 560k under Adult and Older People – 100k under Adult and Older People – (285k) over Adult and Older People – 154k 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. 104
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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 628k over recovered Fees and Charges – General – 207k over recovered Other Income – 59k over recovered Contributions from Other Bodies – 194k over recovered Children and Family – 45k over recovered Adult and Older People – 162k over recovered Adult and Older People – 77k 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 seeking asylum. 105
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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 Authorities – 95k over recovered Children and Family – 78k over recovered This over recovery is due to a recharge to other local authorities for interagency adoption fees. 106
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South Lanarkshire Council Period 6 Period 6 Period 7 Period 7 Period 10 Period 10 Revised Period 11 Period 11 Period 11 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 6,362 425 6,373 417 6,286 529 6,813 4,553 6,258 555 APT&C OVERTIME 86 (86) 152 (152) 165 (165) 0 143 168 (168) APT&C SUPERANNUATION 411 37 392 54 371 74 445 290 368 77 APT&C NIC 759 (27) 689 43 679 32 711 545 682 29 SOCIAL WORKERS BASIC GRADE BASIC 14,005 1,029 13,825 1,112 13,072 2,019 15,099 10,662 13,169 1,930 SOCIAL WORKERS BASIC GRADE OVERTIME 92 (20) 91 (19) 98 (36) 57 61 87 (30) SOCIAL WORKERS BASIC GRADE SUPERANNUATION 933 107 914 115 853 177 1,027 673 856 171 SOCIAL WORKERS BASIC GRADE NIC 1,834 155 1,833 143 1,770 213 1,984 1,410 1,777 207 MAN/SPEC/FWORK BASIC 26,110 (376) 26,288 (454) 26,371 (25) 26,586 20,845 26,513 73 MAN/SPEC/FWORK OVERTIME 263 (217) 221 (175) 520 (474) 46 421 516 (470) MAN/SPEC/FWORK SUPERANNUATION 1,669 41 1,673 49 1,670 52 1,718 1,299 1,649 69 MAN/SPEC/FWORK NIC 3,861 (51) 3,909 (83) 3,474 230 3,740 2,783 3,462 278 CARE STAFF BASIC 17,391 355 17,297 449 16,820 753 17,538 13,254 17,019 519 CARE STAFF OVERTIME 801 (359) 919 (477) 958 (458) 500 756 971 (471) CARE STAFF SUPERANNUATION 1,083 52 1,060 75 1,006 129 1,125 814 1,017 108 CARE STAFF NIC 2,229 (8) 2,190 31 2,145 77 2,215 1,739 2,185 30 INSTRUCTORS - SOCIAL WORK BASIC 1,598 37 1,582 53 1,577 58 1,635 1,241 1,579 56 INSTRUCTORS - SOCIAL WORK SUPERANNUATION 100 6 103 3 103 3 106 80 102 4 INSTRUCTORS - SOCIAL WORK NIC 189 8 195 2 195 2 197 154 195 2 MANUAL WORKERS BASIC 29,994 323 29,989 323 29,629 570 30,199 23,274 29,602 597 MANUAL WORKERS OVERTIME 1,257 (22) 1,311 (76) 1,664 (294) 1,370 1,389 1,641 (271) MANUAL WORKERS SUPERANNUATION 1,911 73 1,922 62 1,847 137 1,984 1,458 1,843 141 MANUAL WORKERS NIC 3,927 0 3,904 19 3,819 104 3,923 3,107 3,832 91 TRAVEL AND SUBSISTANCE 372 25 375 22 380 17 397 225 381 16 OTHER EMPLOYEE COSTS 1,207 1 908 300 731 385 845 196 425 420 PENSION INCREASES 332 (4) 328 0 332 (4) 328 248 332 (4) STRAIN ON THE FUND 5 (5) 5 (5) 5 (5) 0 12 5 (5) EMPLOYEE COSTS 118,781 1,499 118,448 1,831 116,540 4,100 120,588 91,632 116,634 3,954 PROPERTY COSTS RATES 364 0 357 7 479 (117) 362 463 477 (115) SCOTTISH WATER - UNMETERED CHARGES 1 0 1 0 1 0 1 0 1 0 SCOTTISH WATER - METERED CHARGES 175 0 177 (2) 217 (40) 177 161 217 (40) RENT 553 (11) 555 (13) 587 (40) 547 505 598 (51) PROPERTY INSURANCE 292 0 292 0 293 (1) 292 287 293 (1) SECURITY COSTS 2 0 2 0 2 0 2 6 3 (1) GROUND MAINTENANCE 0 0 0 0 12 0 12 12 12 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 11 (9) 24 (10) 73 (37) 36 80 73 (37) LIFE CYCLE MAINTENANCE 0 0 0 0 1 (1) 0 1 1 (1) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 26 0 36 (10) 29 (1) 28 44 38 (10) ELECTRICITY - CONTRACT 707 0 707 0 564 98 662 197 564 98 ELECTRICITY - NON CONTRACT 0 0 0 0 0 0 0 4 0 0 GAS 471 0 471 0 405 81 486 252 405 81 FIXTURE & FITTINGS 14 (4) 37 (27) 45 (13) 32 47 46 (14) JANITOR SERVICE 1 (1) 1 (1) 0 0 0 0 0 0 CLEANING CONTRACT 382 0 393 0 379 9 388 372 379 9 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 118 0 118 0 132 (14) 118 106 132 (14) HEALTH & HYGIENE MATERIALS 86 0 86 0 87 (1) 86 69 87 (1) AKINDOAK CLEANING 9 0 9 0 9 0 9 6 9 0 REFUSE UPLIFT 39 0 39 0 41 (2) 39 29 41 (2) REMOVAL & STORAGE COSTS 1 0 1 0 7 (5) 2 8 7 (5) OTHER PROPERTY COSTS 157 0 142 (7) 175 (18) 157 68 175 (18) PROPERTY COSTS 3,409 (25) 3,448 (63) 3,538 (102) 3,436 2,722 3,558 (122) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 829 (24) 943 (131) 1,005 (75) 930 1,009 1,002 (72) COMPUTER EQUIPMENT MAINTENANCE 38 (4) 27 0 11 16 27 9 11 16 I.T. EQUIPMENT MAINT-CONTRACT 192 0 179 0 183 (7) 176 14 181 (5) I.T. ELECTRONIC MESSAGING 97 0 97 0 121 (24) 97 0 120 (23) EQUIPMENT, APPARATUS AND TOOLS 122 (8) 123 (9) 112 (2) 110 77 112 (2) SMALL TOOLS 4 0 4 0 10 (6) 4 5 10 (6) AIDS FOR CLIENTS 979 1 979 1 659 201 860 412 696 164 ADAPTATIONS FOR CLIENTS 972 0 981 0 827 46 873 522 808 65 SUPPLIES FOR CLIENTS 345 0 313 36 276 76 352 187 276 76 FURNITURE - OFFICE 2 (1) 2 (1) 13 (12) 1 11 12 (11) FURNITURE - GENERAL 34 (34) 0 0 42 (8) 34 39 38 (4) FURNISHINGS (INCL. CROCKERY & LINEN) 15 0 15 0 24 (5) 19 18 24 (5) MATERIALS 10 0 10 0 2 8 10 (4) 1 9 MATERIALS, APPARATUS AND EQUIPMENT 3 (1) 5 (3) 12 (10) 2 11 11 (9) TV LICENCES - EDUCATION 0 0 0 0 4 (4) 0 2 0 0 PROVISIONS 222 0 225 (3) 222 (1) 221 171 223 (2) FOOD PURCHASES WITHIN CONTRACT 437 0 437 0 406 46 452 333 406 46 FOOD PURCHASES OUTWITH CONTRACT 0 0 0 0 2 (2) 0 0 2 (2) BEVERAGES 50 0 50 0 42 8 50 31 42 8 SCHOOL MILK 34 0 34 0 33 1 34 26 33 1 PROTECTIVE CLOTHING & UNIFORMS 1,247 0 1,247 0 1,416 41 1,457 1,036 1,416 41 LAUNDRY COSTS 2 1 2 1 6 (3) 3 6 6 (3) OTHER SUPPLIES AND SERVICES 40 (2) 41 (3) 35 3 38 23 33 5 CATERING - CONTRACT 367 0 387 (20) 367 0 367 349 361 6 CATERING - OUTWITH CONTRACT 31 0 31 0 14 7 21 13 14 7 ARTIST FEES/ PERFORMING ARTS 0 0 0 0 2 (2) 0 3 2 (2) OUTSOURCED MAIL 0 0 1 (1) 2 (2) 0 1 2 (2) DELIVERY CHARGE 0 0 0 0 2 (2) 0 6 2 (2) SUPPLIES AND SERVICES 6,072 (72) 6,133 (133) 5,850 288 6,138 4,310 5,844 294 107
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South Lanarkshire Council Period 6 Period 6 Period 7 Period 7 Period 10 Period 10 Revised Period 11 Period 11 Period 11 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 1 (1) 0 1 1 (1) POOL CAR CHARGES-RENTAL 269 (100) 277 (108) 301 (132) 169 101 312 (143) POOL CAR CHARGES-FUEL 15 0 10 5 0 15 15 0 0 15 POOL CAR CHARGES-ADDITIONAL COSTS 5 (2) 4 (1) 3 0 3 2 3 0 OTHER TRANSPORT COSTS 807 0 807 0 720 81 801 330 721 80 INSURANCE 24 0 24 0 24 0 24 21 24 0 FLEET SERVICE CHARGES 3,401 (118) 3,407 (124) 3,333 (50) 3,283 3,225 3,391 (108) HIRE OF EXTERNAL VEHICLES 7 0 7 0 1 6 7 2 1 6 HIRE OF SKIPS 0 0 0 0 2 (2) 0 2 1 (1) EXTERNAL TRANSPORT CONTRACT 0 0 0 0 5 (5) 0 4 5 (5) PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 0 0 0 0 3 (3) 0 3 3 (3) PUPIL TRANSPORT - OTHER 10 0 10 0 11 (1) 10 8 11 (1) TRANSPORT AND PLANT 4,538 (220) 4,546 (228) 4,404 (92) 4,312 3,699 4,473 (161) ADMINISTRATION PRINTING AND STATIONERY 98 (7) 112 (21) 97 (15) 82 75 95 (13) TELEPHONES 200 0 210 (10) 172 28 200 62 172 28 MOBILE PHONES 282 0 282 0 664 (382) 282 2 398 (116) ADVERTISING - RECRUITMENT 4 0 4 0 4 0 4 0 4 0 ADVERTISING - OTHER 10 0 10 0 1 9 10 1 1 9 POSTAGES/COURIERS 54 0 54 0 46 8 54 41 47 7 SMS MESSAGING 2 0 2 0 2 0 2 0 2 0 MEMBERSHIP FEES/SUBSCRIPTIONS 73 (11) 73 (9) 82 (8) 74 60 80 (6) INSURANCE 27 0 27 0 27 0 27 27 27 0 MEDICAL COSTS 41 (7) 44 (10) 76 (42) 34 57 76 (42) LEGAL EXPENSES 507 (50) 509 (52) 531 11 525 464 536 (11) PETTY OUTLAYS 0 0 0 0 1 (1) 0 1 2 (2) HOSPITALITY / CIVIC RECOGNITION 2 0 2 0 5 (3) 2 2 5 (3) PAYPOINT AGENCY FEES 0 0 0 0 4 (4) 0 3 4 (4) OTHER ADMIN COSTS 15 0 15 0 8 7 15 6 8 7 CONFERENCES - OFFICIALS (incl associated costs) 15 0 15 0 12 3 15 4 11 4 TRAINING 59 0 60 (1) 40 19 59 26 40 19 INTERNAL SUPPORT SERVICES ALLOWANCES 410 0 410 0 410 0 410 0 410 0 ADMINISTRATION 1,799 (75) 1,829 (103) 2,182 (370) 1,795 831 1,918 (123) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 165 0 165 0 185 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 1,727 0 1,641 86 1,775 42 1,817 1,524 1,775 42 PAYMENTS TO OTHER BODIES 2,354 0 1,901 0 1,439 88 1,527 1,018 1,432 95 PAYMENTS TO HEALTH BOARD 1,508 0 1,508 0 1,471 0 1,471 125 1,471 0 PRIVATE INDIVIDUALS - GENERAL 715 0 531 180 586 189 775 382 586 189 SOCIAL WORK - FOSTER PARENTS 6,770 (200) 6,994 (424) 6,913 (343) 6,570 5,729 6,913 (343) SOCIAL WORK - FOSTER PARENTS 94 0 94 0 94 0 94 53 94 0 SOCIAL WORK - ADOPTION ALLOWANCES 750 (100) 936 (286) 1,045 (395) 650 958 1,045 (395) DIRECT PAYMENTS 11,261 0 11,301 (40) 11,336 (92) 11,244 9,270 11,328 (84) PAYMENT TO OTHER BODIES 25,392 (300) 25,119 (484) 24,892 (511) 24,381 19,076 24,877 (496) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 156,514 (473) 156,924 (430) 154,603 938 155,621 116,165 154,762 859 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 137 0 153 (14) 127 12 139 103 128 11 PAYMENT TO CONTRACTORS 156,651 (473) 157,077 (444) 154,730 950 155,760 116,268 154,890 870 TRANSFER PAYMENTS DIRECT ASSISTANCE TO PERSONS 4,705 (360) 4,861 (516) 4,796 (451) 4,345 4,110 4,796 (451) SECTION PAYMENTS 30 0 38 (8) 51 (21) 30 47 51 (21) TRANSFER PAYMENTS 4,735 (360) 4,899 (524) 4,847 (472) 4,375 4,157 4,847 (472) FINANCING CHARGES LEASING CHARGES - OPERATIONAL (1) 0 (1) 0 1 (2) (1) 0 (1) 0 I.T. EQUIPMENT LEASING - CONTRACT 395 0 395 0 424 (26) 398 325 425 (27) FINANCING CHARGES 394 0 394 0 425 (28) 397 325 424 (27) TOTAL EXPENDITURE 321,771 (26) 321,893 (148) 317,408 3,763 321,182 243,020 317,465 3,717 INCOME NON RELEVANT GOVERNMENT GRANT (8,838) 0 (8,838) 0 (8,810) 0 (8,810) (6,450) (8,810) 0 DWP SUBSIDY 0 0 0 0 0 0 0 (15) (15) 15 RESOURCE TRANSFER INCOME FROM (25,786) 0 (25,786) 0 (25,786) 0 (25,786) (19,340) (25,788) 2 CONTRIBUTIONS FROM OTHER BODIES (791) 0 (791) 0 (1,023) 194 (829) (735) (1,023) 194 SALES - SALE OF MEALS (30) 16 (31) 17 (41) 12 (29) (42) (45) 16 FEES AND CHARGES - GENERAL (6,662) 10 (6,739) 87 (6,916) 212 (6,704) (6,762) (6,911) 207 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (443) 0 (443) 0 (496) 53 (443) (490) (538) 95 CHARGES TO HEALTH BOARDS (26,345) 0 (26,345) 0 (25,723) 19 (25,706) (534) (25,724) 18 FEES AND CHARGES - DEPARTMENTS (218) 0 (218) 0 (222) 4 (218) (34) (222) 4 RENTAL INCOME (45) 0 (45) 0 (53) 8 (45) (40) (53) 8 OTHER INCOME (135) 0 (179) 44 (203) 68 (135) (153) (194) 59 ACCOMMODATION INCOME FROM USERS (400) 0 (400) 0 (410) 10 (400) 0 (410) 10 INCOME (69,693) 26 (69,815) 148 (69,683) 580 (69,105) (34,595) (69,733) 628 NET EXPENDITURE 252,078 0 252,078 0 247,725 4,343 252,077 208,425 247,732 4,345 108