Agenda Document Pack - Financial Resources Scrutiny Forum - 21/09/2023
South Lanarkshire Council · 21 September 2023
Back to Financial Resources Scrutiny Forum — 21 September 2023 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
Council Offices, Almada Street Hamilton, ML3 0AA Wednesday, 13 September 2023 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, 21 September 2023 Time: 14:00 Venue: Hybrid - Council Chamber, Council Offices, Almada Street, Hamilton, ML3 0AA The business to be considered at the meeting is listed overleaf. Yours sincerely Cleland Sneddon Chief Executive Members Grant Ferguson (Chair), Julia Marrs (Depute Chair), Mathew Buchanan, Colin Dewar, Ross Gowland, Gavin Keatt, Richard Lockhart, Monique McAdams, Carol Nugent Substitutes Archie Buchanan, Elise Frame, Celine Handibode, Susan Kerr 1
Page 2
BUSINESS 1 Declaration of Interests 2 Minutes of Previous Meeting Minutes of the meeting of the Financial Resources Scrutiny Forum held on 24 August 2023 submitted for approval as a correct record. (Copy attached) 3 - 10 Item(s) for Monitoring 3a Capital Budget Monitoring 2023/2024 - General Fund Capital Programme Report dated 4 September 2023 by the Executive Director (Finance and Corporate Resources). (Copy attached) 11 - 30 3b Capital Budget Monitoring 2023/2024 - Housing Capital Programme Report dated 4 September 2023 by the Executive Director (Finance and Corporate Resources). (Copy attached) 31 - 36 4 Revenue Budget Monitoring 2023/2024 Report dated 31 August 2023 by the Executive Director (Finance and Corporate Resources). (Copy attached) 37 - 42 5 Revenue Budget Monitoring 2023/2024 - Detailed Resource Analysis Report dated 31 August 2023 by the Executive Director (Finance and Corporate Resources). (Copy attached) 43 - 80 Urgent Business 6 Urgent Business Any other items of business which the Chair decides are urgent. For further information, please contact:- Clerk Name: Elizabeth-Anne McGonigle Clerk Telephone: 07385403101 Clerk Email: elizabeth-anne.mcgonigle@southlanarkshire.gov.uk 2
Page 3
FINANCIAL RESOURCES SCRUTINY FORUM Minutes of meeting held via Confero and in Committee Room 1, Council Offices, Almada Street, Hamilton on 24 August 2023 Chair: Councillor Grant Ferguson Councillors Present: Councillor Colin Dewar, Councillor Ross Gowland, Councillor Celine Handibode (substitute for Councillor Mathew Buchanan), Councillor Gavin Keatt, Councillor Richard Lockhart, Councillor Julia Marrs (Depute) Councillors' Apologies: Councillor Mathew Buchanan, Councillor Monique McAdams, Councillor Carol Nugent Attending: Finance and Corporate Resources E-A McGonigle, Administration Officer; A Norris, Administration Assistant; L O’Hagan, Finance Manager (Strategy), J Taylor, Head of Finance (Strategy) Housing and Technical Resources D Craig, Property Manager (Commercial) 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 27 April 2023 were submitted for approval as a correct record. The Forum decided: that the minutes be approved as a correct record. 3 Capital Budget Monitoring 2022/2023 – General Fund Capital Programme A report dated 7 August 2023 by the Executive Director (Finance and Corporate Resources) was submitted on the position of the General Fund Capital Programme 2022/2023 for the period 1 April 2022 to 31 March 2023. The General Services Capital Programme for 2022/2023 totalled £78.396 million. This revised programme consisted of the base budget plus carry forward projects and adjustments that had been agreed by the Executive Committee up to and including the meeting held on 29 March 2023. Total spend on the General Fund Capital Programme of £65.736 million was detailed in Appendix A to the report. This was compared to the budget of £78.396 million and resulted in an underspend of £12.660 million. 2 3
Page 4
This underspend related to projects within Community and Enterprise Resources (£12.121 million), Education Resources (£1.121 million) and Housing and Technical Resources (£3.553 million). Greater spend than anticipated was achieved within Education Resources (£1.424 million), Finance and Corporate Resources (£1.283 million) and Social Work Resources (£0.307 million). The programme underspend was due to the timing of project spend and the main projects responsible for the underspend were detailed in Appendix B to the report. The majority of those projects would continue into 2023/2024. Details were also given of year end and accounting adjustments. The Forum decided: that the final outturn position on the 2022/2023 General Capital Fund Programme be noted. [Reference: Minutes of 27 April 2023 (Paragraph 3a) and Minutes of the Executive Committee of 29 March 2023 (Paragraph 4) and 21 June 2023 (Paragraph 5)] Councillor Gowland joined the meeting during consideration of this item of business and Councillor Lockhart joined the meeting after consideration of the above item of business 4 Capital Budget Monitoring 2022/2023 – Housing Capital Programme A report dated 7 August 2023 by the Executive Director (Finance and Corporate Resources) was submitted on the position of the Housing Capital Programme 2022/2023 for the period 1 April 2022 to 31 March 2023. The revised Housing Capital Programme for 2022/2023 totalled £66.361 million and spend to 31 March 2023 totalled £60.695 million, which represented an underspend of £5.666 million, as detailed in Appendix A to the report. The underspend could be attributed to a number of factors which included:- operatives diverted away from capital investment to tackle the impact of bad weather in December that had resulted in flooding to a number of council properties delays in relation to the expected milestone payments for the new build project in Kirk Street, Strathaven delays in external fabric projects due to the suspected presence of bats reduced owner uptake for external works higher than normal volumes of no access for legislative works Housing and Technical Resources had also received additional one-off income totalling £2.415 million in relation to Renewable Heating Initiative/Feed in Tariffs, land sales, developer contributions and Scottish Government Grants. This would be added to the overall funding available for the Housing Programme. Taking into account the year-end underspend position of £5.666 million and the additional income of £2.415 million, meant a carry forward of £8.081 million. This would be added into the Capital Programme as part of the new year monitoring report. The Forum decided: that the final outturn position on the Housing Capital Programme be noted. [Reference: Minutes of 27 April 2023 (Paragraph 3b) and Minutes of the Executive Committee of 21 June 2023 (Paragraph 5)] 4
Page 5
5 Capital Budget Monitoring 2023/2024 – General Fund Capital Programme A report dated 7 August 2022 by the Executive Director (Finance and Corporate Resources) was submitted on the position of the General Capital Programme 2023/2024 for the period 1 April to 14 July 2023. On 22 February 2023, the Council approved a base budget of £91.061 million for the General Services Capital Programme for 2023/2024. Since then, further amendments had been approved, along with financial year end and additional funding received, which resulted in a revised General Services base budget position for 2023/2024 of £77.849 million. This was a net decrease of £13.212 million. A full list of those adjustments was detailed in Appendix A to the report. Appendix B to the report detailed projects where budget was not required in 2023/2024. A number of further adjustments had been approved by the Executive Committee during 2023/2024, and included additional funding and profiling adjustments, resulting in a revised budget of £83.322 million. A full list of those adjustments was detailed in appendices C and D respectively. The programme spend and funding for the General Fund was summarised in Appendix D to the report. Budget for the period was £9.998 million and spend to 14 July 2023 was £9.856 million, which was slightly behind programme by £0.142 million. Actual funding received at 14 July 2023 was £41.715 million. The physical progress achieved with the General Fund Capital Programme 2023/2024 at 14 July 2023 was detailed in appendices F to H of the report. The Forum decided: that the position on the General Fund Capital Programme as at 14 July 2023 be noted. [Reference: Minutes of South Lanarkshire Council of 22 February 2023 (Paragraph 3) and Minutes of the Executive Committee of 21 June 2023 (Paragraph 6) and 16 August 2023 (Paragraph 4)] 6 Capital Budget Monitoring 2023/2024 – Housing Capital Programme A report dated 7 August 2023 by the Executive Director (Finance and Corporate Resources) was submitted on the progress of the Housing Capital Programme 2023/2024 at 14 July 2023 (Period 4). On 22 February 2023, the Council had approved a Housing Capital Programme for 2023/2024, including funding carried forward from previous years, which totalled £63.916 million. As reported in the final outturn report for 2022/2023, there was a carry forward of £8.081 million into future years. Further analysis of this budget confirmed that £3.997 million was required in 2023/2024, with the remainder being carried forward into future years. In addition, the Executive Committee on 16 August 2023 agreed that the 2023/2024 Capital Programme be increased by a further £1.683 million to reflect the expenditure on new build homes at East Whitlawburn, which were being built on behalf of West Whitlawburn Housing Association. As a result of those adjustments, the revised programme for 2023/2024 was £69.596 million. Programmed funding for the year also totalled £69.596 million and was detailed, along with the funding sources, in Appendix A to the report. 5
Page 6
Budget for the period was £13.250 million and spend to 14 July 2023 was £12.469 million. Actual funding received at 14 July 2023 was £12.469 million. The physical progress achieved with the Housing Capital Programme 2023/2024 at 14 July 2023 was detailed in Appendix B to the report. The Forum decided: that the position on the Housing Capital Programme as at 14 July 2023 (Period 4) be noted. [Reference: Minutes of South Lanarkshire Council of 22 February 2023 (Paragraph 3) and Minutes of the Executive Committee on 21 June 2023 (Paragraph 6) and 16 August 2023 (Paragraph 4)] 7 Revenue Budget Year-End 2022/2023 A report dated 27 July 2023 by the Executive Director (Finance and Corporate Resources) was submitted on the overall financial position of the Council’s General Fund Revenue Account and the Housing Revenue Account for the period 1 April 2022 to 31 March 2023. The Council’s overall probable outturn position for the year, including approved transfers to reserves, was reported to the meeting of the Executive Committee held on 1 February 2023 as an underspend of £4.969 million. This assumed underspend of £4.696 million on the Council’s General Services would be transferred to reserves, resulting in a forecast breakeven position for the year. Across Resources, Corporate Items and Council Tax, the year end position was an underspend of £3.966 million. This was after proposed transfers to reserves and was in addition to the £4.696 million reported as part of the probable outturn. Details of the year end position were provided in appendices 1 and 2 to the report. The year end underspend of £3.966 million included total transfers to reserves of £47.334 million. This included the transfers to reserves approved as part of the Probable Outturn (£39.111 million) adjusted for movements totalling £0.302 million to reflect the final position. The revisions to the Probable Outturn transfers were shown in Appendix 3 to the report, giving a total of £39.009 million for Probable Outturn transfers. Additional transfers to reserves proposed at year end totalled £8.325 million. This reflected carry forward of funding in reserves to allow committed areas of spend to be incurred in 2023/2024. Details of those additional proposed transfers were given in Appendix 4 of the report. It was agreed at the meeting of the Executive Committee held on 21 June 2023 that the £3.966 million underspend be used to meet future budget pressures and that those monies would be transferred to reserves, resulting in a breakeven position for the financial year 2022/2023. The outcome of the Job Evaluation Exercise for Home Carers would result in significant recurring costs for the Care at Home service, which was delegated to the Integration Joint Board (IJB), in 2023/2024 and beyond. The costs of grade changes, estimated to be in the region of £7 million, were not included in the budget set by the IJB. Details were provided on the process set out in the IJB’s Financial Regulations and Integration Scheme for such an eventuality. The financial position for both the IJB and Council partner indicated significant ongoing budget gaps and it was likely that any recovery plan identified would require changes to the services commissioned by the IJB. At its meeting on1 February 2023, the Executive Committee agreed that an underspend on core funding from the Council to the IJB would be dealt with as overfunding in year and the resultant underspend was presented as a transfer to reserves of £5.635 million. Since then, following a decision taken by the Council, at its meeting on 24 May 2023, to a review being undertaken of the implementation date of the outcome of the Home Carers’ Job Evaluation, a basis had been established for backdating implementation to October 2020. Those costs would require to be included in the financial position for 2022/2023. As a result, it would not now be possible to implement the decision taken by the Executive Committee 6
Page 7
to claw back the non-recurring underspend from the IJB of £5.635 million as the IJB would not now underspend and that funding would no longer be available. Other funding would require to be identified to help with Children and Families costs into 2023/2024 and it was agreed, at the meeting of the Executive Committee held on 21 June 2023, that the additional underspend of £3.966 million be considered as a means of contributing towards meeting those costs, together with residual COVID-19 funding held in the Council’s reserves. The outcome of the review on the Home Carers’ job evaluation had been reached and a report covering expenditure and funding was presented to the Executive Committee on 16 August 2023. As at 31 March 2023, the position on the Housing Revenue Account was breakeven. This was after a transfer to the Housing Revenue Account reserves of £3.990 million, which was £0.490 million higher than budgeted, as detailed in Appendix 5 to the report. The Forum decided: (1) that across Resources, Corporate Items and Council Tax, it be noted that the Council was showing an additional year end underspend of £3.966 million after proposed transfers to reserves, as detailed in section 4 and Appendix 1 of the report; (2) that it be noted that the probable outturn transfers approved by members of the Executive Committee had now been revised to £39.009 million, previously £39.311 million, as detailed in Appendix 3 of the report; (3) that the Resources’ requests for transfers to reserves to spend on commitments against specific streams of funding during the final part of the year totalling £8.325 million, as detailed in Appendix 4 of the report, be noted; (4) that the overfunding position on the IJB contribution, as detailed at section 4.5 of the report, be noted; (5) that it be noted that the £3.966 million underspend, after proposed transfers to reserves, be transferred to reserves and used to fund future budget pressures, as detailed at section 4.13 of the report; (6) that it be noted that, following the transfer to reserves of the £3.966 million, as detailed at recommendation 5, the result would be a breakeven position for the Council; (7) that the position regarding the recurring costs in relation to the Home Carers’ Job Evaluation exercise, as detailed at sections 5.1 to 5.4 of the report, be noted; (8) that it be noted that the outcome of the review on Home Carers’ job evaluation had been reached, and that a full paper covering expenditure and funding was presented to the Executive Committee on 16 August 2023, as detailed in sections 5.5 to 5.7 of the report; (9) that it be noted that the clawback of underspend from the IJB would now not be possible, and that alternative funds had been identified to contribute towards Children and Families costs in 2023/2024, as detailed in section 5.6; and (10) that the breakeven position on the Housing Revenue Account, as detailed in section 6 of the report, be noted. [Reference: Minutes of 27 April 2023 (Paragraph 4) and Minutes of the Executive Committee of 21 June 2023 (Paragraph 3 and 16 August 2023 (Paragraph 7))] 7
Page 8
8 Revenue Budget Year-End 2022/2023 – Detailed Resource Analysis A report dated 27 July 2023 by the Executive Director (Finance and Corporate Resources) was submitted on the Council’s revenue budget year-end position for 2022/2023. Appendices A to F to the report provided the following information for the year-end for each Resource and the Housing Revenue Account:- an Executive Summary showing the top level position for each of the Services details of the most significant variances within Resources and the Housing Revenue Account across subjective headings and across Services a line by line trend analysis of the total Resources’ expenditure and income across subjective headings The Forum decided: that the 2022/2023 year-end detailed financial analysis for each of the individual Resources and the Housing Revenue Account be noted. [Reference: Minutes of 27 April 2023 (Paragraph 5)] 9 Revenue Budget Monitoring 2023/2024 A report dated 7 August 2023 by the Executive Director (Finance and Corporate Resources) was submitted on the overall financial position of the Council’s General Fund Revenue Account and Housing Revenue Account for the period 1 April to 14 July 2023. At 14 July 2023, the position on the General Fund Revenue Account was breakeven. Details were given on:- budget pressures within Children and Families Services the position following the outcome of the Job Evaluation exercise for Home Carers The Housing Revenue Account showed a breakeven position at 14 July 2023, as detailed in Appendix 2 to the report. The Forum decided: (1) that the breakeven position on the General Fund Revenue Account at 14 July 2023, detailed in section 4 and Appendix 1 of the report, be noted; and (2) that the breakeven position on the Housing Revenue Account at 14 July 2023, detailed in section 5 and Appendix 2 of the report, be noted. [Reference: Minutes of the Executive Committee of 16 August 2023 (Paragraph 3)] 10 Revenue Budget Monitoring 2023/2024 – Detailed Resource Analysis A report dated 27 July 2023 by the Executive Director (Finance and Corporate Resources) was submitted comparing actual expenditure against budgeted expenditure for the period 1 April to 14 July 2023 (Period 4). 8
Page 9
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 14 July 2023 details of the most significant variances within Resources and the Housing Revenue Account across subjective headings and across Services as at 14 July 2023 a line by line trend analysis of the total Resources’ expenditure and income across subjective headings as at 14 July 2023 The Forum decided: that the position as at 14 July 2023 (Period 4) be noted. 11 Urgent Business There were no items of urgent business. 9
Page 10
10
Page 11
Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 21 September 2023 Report by: Executive Director (Finance and Corporate Resources) Subject: Capital Budget Monitoring 2023/2024 - 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 2023 to 11 August 2023. [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 2023/2024 General Fund Capital Programme be noted. [1recs] 3. Background 3.1. 3.2. The Capital reports attached provide detail on the position as at 11 August 2023 from both a financial and physical perspective. Appendices A to D show the financial position of the General Fund Capital Programme, with the physical progress detailed in appendices E to G – as they are split into Build, Non Build and Roads. 4. General Fund Capital Programme 2023/2024 4.1. 2023/24 Budget The revised Capital Programme for 2023/2024 totals £80.262 million as shown in Appendix B. The revised programme includes adjustments to the programme totalling a net decrease of £3.060 million, as detailed in Appendix A. These adjustments were agreed by the Executive Committee on 13 September 2023. 4.2. The main reason for this reduction is profiling adjustments proposed by Community and Enterprise Resources, and they include the output from the review of the anticipated timing of spend on the Glasgow City Region City Deal project at Stewartfield Way, East Kilbride (£3 million). 4.3. In addition, delays in Scottish Government approval for the overall project at Hairmyres Station have had an impact on the timescales for the Park and Ride project. As a result, funding from Strathclyde Passenger Transport (£0.800 million) cannot be fully utilised this financial year. Furthermore, a timescale of works has now been agreed with the contractor for the Glasgow City Region City Deal signalisation project at Lanark Road, Larkhall, which will now commence on site 3a 11
Page 12
January 2024. This has resulted in some expenditure falling into next financial year (£0.800 million). 4.4. These reductions to the 2023/2024 programme (sections 4.2 and 4.3) are offset by additional project funding awarded primarily from the Scottish Government’s Regeneration Capital Grant Fund (£0.989 million) and Shared Prosperity Fund (£0.340 million). 4.5. The programme spend for the General Fund is summarised in Appendix B with a full breakdown of expenditure across Services included in Appendix C. Total funding of £80.262 million is available in year, as shown in Appendix D. 4.6. Period 5 Position The programme spend and funding for the General Fund is summarised in Appendix D. As noted in Section 4.1, the total capital spending programme for the year is £80.262 million. 4.7. Budget for the period is £15.161 million and spend to the 11 August 2023 is £14.654 million. The spend is therefore behind programme by £0.507 million. This mainly relates to the new Wooddean Early Learning Centre, Bothwell (formerly Clyde Terrace) within Education Resources, which is still scheduled to handover in November 2023 as previously advised. 4.8. Actual funding received to 11 August 2023 is £42.661 million. 4.9. Relevant officers will continue to closely monitor the generation of all income including receipts. 5. Employee Implications 5.1. There are no employee implications as a result of this report. 6. Financial Implications 6.1. The financial implications are included in section 4 of this report. 7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 8. Other Implications 8.1. The main risk associated with the Council’s Capital Programme is an overspend. The risk has been assessed as low given the detailed project management plans prepared and monitored for each project. The risk of overspend is managed through four weekly Investment management meetings. 9. Equality Impact Assessment and Consultation Arrangements 9.1. This report does not introduce a new policy, function or strategy or recommend a change to existing policy, function or strategy and therefore no impact assessment is required. 9.2. There was also no requirement to undertake any consultation in terms of the information contained in this report. Paul Manning Executive Director (Finance and Corporate Resources) 12
Page 13
4 September 2023 Link(s) to Council Values/Priorities/Outcomes ▪ Accountable, effective, efficient and transparent Previous References ▪ Executive Committee, 13 September 2023 List of Background Papers ▪ Capital Ledger prints to 11 August 2023 Contact for Further Information If you would like to inspect the background papers or want further information, please contact:- Jackie Taylor, Head of Finance (Strategy) Ext: 5637 (Tel: 01698 455637) E-mail: jackie.taylor@southlanarkshire.gov.uk 13
Page 14
APPENDIX A (Page 1) Adjustments Approved by Executive Committee – 13 September 2023 Community and Enterprise Resources Carnwath Community and Business Enterprise HUB The Council has been awarded funding of £0.275 million from the Scottish Government’s Regeneration Capital Grant Fund (RCG) towards the Carnwath Community and Business Enterprise HUB project. This will support the construction of a community business and enterprise hub on the site already purchased in the village. This RCG funding will augment funding already provided from the Council’s Capital Programme, namely Place Based Investment Programme (£0.025m) for the site purchase and Vacant and Derelict Land Fund (£0.100m) for the construction. Approval is sought to increase the 2023/2024 Capital Programme by £0.275 million to reflect this grant award. £0.275m Carluke High Mill Community Facility – Phase 1 Similarly, the Scottish Government has awarded South Lanarkshire £1.199 million from the Regeneration Capital Grant Fund (RCGF) towards the new High Mill Community Facility, Carluke. This project will be led by a local Community Group and will allow the refurbishment and repurpose of Carluke High Mill into a multi- purpose community facility. The Group have also been awarded Heritage Lottery and Historic Environment Scotland funding for this project. Given the timescales for this project, anticipated spend in 2023/2024 is expected to be £0.714 million, with the balance of £0.485 million required in financial year 2024/2025. Therefore, approval is sought to increase the 2023/2024 Capital programme by £0.714 million with the remainder (£0.485 million) being added to the budget in 2024/2025 when appropriate. £0.714m Leisure and Culture Transformation Fund - TACT Hall The TACT Hall, Blantyre is currently closed. Essential works are required to the heating / ventilation systems and the water tank to bring the hall back into operation. Approval is sought to add £0.187 million to the 2023/2024 Capital Programme to undertake the necessary improvement works at the TACT Hall. This will be funded from the Leisure and Culture Transformation Fund. £0.187m Strathclyde Passenger Transport – Hairmyres Park and Ride Funding of £1 million for financial year 2023/2024 was secured from Strathclyde Passenger Transport to contribute to the expansion of Hairmyres Station Park and Ride. However, Scottish Government approval for the overall project at Hairmyres Station is still awaited. As a result, the Transport Scotland / Network Rail timeline for the delivery of the overall project at Hairmyres Station has changed since the time of the Council’s original funding bid. Given these ongoing issues, approval is sought to reduce the 2023/2024 capital programme by £0.800 million. The remaining funding allocated for this financial year will allow for the conclusion of the planning application process as well as the development of tender and contract documents. A bid for funding in future financial years will be submitted to Strathclyde Passenger Transport to allow this project to progress. (£0.800m) 14
Page 15
APPENDIX A (Page 2) Glasgow City Region City Deal - Stewartfield Way Delivery timescales and financial matters remain under review in light of pressures being experienced across this and other construction projects and currently available design and contractor resources. A phased delivery programme is being considered with work now underway in relation to traffic modelling, revised junction layouts, early action elements (electric vehicle / active travel). Work continues in relation to refining, rescoping and progressing the project to Outline Business Case and this is expected over the next 9 to 12 months. As this work is ongoing, approval is sought to slip £3 million into the 2024/2025 Capital Programme to better reflect the more likely timing of spend. (£3.000m) Glasgow City Region City Deal – Lanark Road Signalisation The 2023/2024 Capital Programme includes an allocation of £1.350 million to progress a signalisation project at the M74 junction 7, Lanark Road, Larkhall. Due to the initially successful contractor withdrawing from the tender process the second-place contractor was appointed. However, the resulting delay means it has been necessary to restate the programme with works now commencing in January 2024 through to June 2024. As a result, approval is sought to slip £0.800 million into the 2024/2025 Capital Programme to better reflect the anticipated timing of spend. (£0.800m) Education Resources Crawforddyke Primary School – ASN Adaptations Approval is sought to increase the 2023/24 Capital Programme to reflect £0.022m of developer contributions already received from the development at the former Roadmeetings Hospital, Carluke. This funding will be utilised to alter the former nursery toilets to facilitate use by primary school pupils at Crawforddyke Primary School, Carluke. £0.022m Housing and Technical Resources Public Space CCTV As reported to the Community and Enterprise Committee (29 August 2023), to facilitate the upgrade of the public space CCTV system, an allocation of £0.500 million has been made available from the Council’s Shared Prosperity Fund allocation. Part of these essential works were required to commence during 2022/2023, with the main improvement works scheduled to start in 2023/2024. Approval is sought to increase the 2023/2024 Capital Programme by £0.340 million, with the remaining £0.160 million being added to the budget in 2024/2025 when appropriate. £0.340m Minor Adjustments £0.002m TOTAL ADJUSTMENTS (£3.060m) 15
Page 16
APPENDIX B SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2023 TO 11 AUGUST 2023 £m Total Base Budget (including carry forward from 2022/2023) 83.322 Proposed Adjustments – Period 5 (3.060) Total Revised Budget 80.262 2023/24 Budget Period 5 Proposed Adjustments Revised 2023/24 Budget Resource £m £m £m Community & Enterprise 42.925 (3.417) 39.508 Education 19.311 0.022 19.333 Finance & Corporate 5.333 - 5.333 Housing & Technical 11.923 0.335 12.258 Social Work 2.030 - 2.030 Other Match Funding 1.800 - 1.800 TOTAL CAPITAL PROGRAMME 83.322 (3.060) 80.262 16
Page 17
APPENDIX C SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2023 TO 11 AUGUST 2023 Resource Name Annual Budget £000 2022/23 C/F £000 Previous Slippage /Adjs £000 Total Original Budget £000 Proposed Adjs £000 Proposed Slippage £000 Total Budget £000 Estimate to Date £000 Actual £000 Community & Enterprise Facs, Waste & Grounds 2,286 1,336 (860) 2,762 545 0 3,307 715 719 Planning & Reg 0 0 0 0 0 0 0 0 0 Enterprise / Sust Dev 29,824 5,035 (25,174) 9,685 2,396 (800) 11,281 815 818 Roads, Tport & Fleet 20,118 5,749 (104) 25,763 2,157 (3,000) 24,920 4,945 4,880 Resource Total 52,228 12,120 (26,138) 38,210 5,098 (3,800) 39,508 6,475 6,417 Education Growth/Accom Pressures 7,338 (1,218) 571 6,691 594 (192) 7,093 4,612 4,636 1,140 Hours 3,145 135 - 3,280 0 0 3,280 833 412 ICT Developments 2,444 (409) - 2,035 20 0 2,055 259 259 Free School Meals 6,642 69 (40) 6,671 0 0 6,671 120 126 Inspiring Spaces Programme - - - - 234 - 234 0 0 Resource Total 19,569 (1,423) 531 18,677 848 (192) 19,333 5,824 5,433 Finance & Corporate IT Services 7,230 (1,283) (614) 5,333 0 0 5,333 887 884 Resource Total 7,230 (1,283) (614) 5,333 0 0 5,333 887 884 Housing and Technical Office Accom 7,250 3,295 91 10,636 299 0 10,935 1,144 1,098 Private Housing Scheme of Assistance 1,000 0 0 1,000 0 0 1,000 0 0 Other Housing 0 258 (95) 163 160 0 323 20 12 Resource Total 8,250 3,553 (4) 11,799 459 0 12,258 1,164 1,110 Social Work Other 1,984 (307) 353 2,030 0 0 2,030 811 810 Resource Total 1,984 (307) 353 2,030 0 0 2,030 811 810 Other Match Funding 1,800 - - 1,800 - - 1,800 - - Overall Total 91,061 12,660 (25,872) 77,849 6,405 (3,992) 80,262 15,161 14,654 17
Page 18
APPENDIX D SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2023 TO 11 AUGUST 2023 2023/24 Original Estimate inc C/F 2023/24 Revised Budget 2023/24 Budget to 11/08/23 2023/24 Actual to 11/08/23 Expenditure £m £m £m £m General Fund Programme 77.849 80.262 15.161 14.654 Income 2023/24 Budget 2023/24 Revised Budget 2023/24 Actual To 11/08/23 £m £m £m Prudential Borrowing 24.959 21.351 21.351 Developers Contributions 7.658 8.080 4.225 Partners (Including SPT, Clyde Windfarm and Transport Scotland) 2.157 3.299 0.549 Scottish Government: - Capital Grant 33.985 34.527 10.184 - Cycling, Walking and Safer Routes 1.632 2.284 0.000 - Road Safety Improvement 0.000 0.475 0.000 - Vacant and Derelict Land 2.019 2.019 1.334 - Regeneration Capital Grant 0.737 1.726 0.745 - Place Based Investment Programme 1.510 2.723 2.723 -Inspiring School Age Childcare Spaces Programme 0.000 0.234 0.000 Glasgow City Region City Deal 0.000 0.000 0.000 Capital Receipts 2.000 2.000 0.006 Specific Reserves 1.192 1.192 1.192 Revenue Contribution 0.000 0.352 0.352 TOTAL FUNDING 77.849 80.262 42.661 18
Page 19
Appendix E (Page 1) GENERAL FUND CAPITAL PROGRAMME 2023/24 BUILD EXECUTIVE SUMMARY PERIOD ENDED 11 AUGUST 2023 (PERIOD 5) Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Programme Status Projects Complete - 4 5 9 14 Projects on Programme - 107 112 113 110 Projects Behind Programme - - - - 1 Projects Altered Brief/ Programme - 1 - - - Projects Still to Commence - 8 8 8 9 - 120 125 130 134 Project Status Design Feasibility - 53 54 59 58 Sketch Design - - - - - Detailed Design - - - - - Production Information - 10 8 8 8 Tendering - 21 20 17 19 On Site - 32 38 37 35 Complete - 4 5 9 14 - 120 125 130 134 19
Page 20
Appendix E (Page 2) General Services Capital Programme 2023/2024 Build Variance Explanations Project Name Status Variance Explanation Wooddean Early Learning Centre, Bothwell (formerly Clyde Terrace) Behind Programme This project is behind schedule as a result of a delay with sewer diversions, following the relocation of digital services. The new facility is still expected to be handed over November 2023. 20
Page 21
Appendix F (Page 1) GENERAL FUND CAPITAL PROGRAMME 2023/24 NON BUILD EXECUTIVE SUMMARY PERIOD ENDED 11 AUGUST 2023 (PERIOD 5) Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Number of Projects Carried Forward 22/23 Programme - 33 33 33 33 Approved from 23/24 Programme - 6 6 7 12 Total Projects Currently Reported - 39 39 40 45 Number of Projects Projects Completed - 1 3 3 7 Projects Ahead of Programme - - - - - Projects on Programme - 38 36 37 37 Projects Behind Programme - - - - 1 Projects, Altered Brief/Programme - - - - - Projects On Hold - - - - - - 39 39 40 45 21
Page 22
Appendix F (Page 2) General Fund Capital Programme 2023/24 Non-Build Executive Summary – Project Status Type Status C/F Halfway Park Play Area Redevelopment Complete New Gilmourton Play Park Redevelopment Complete C/F Hamilton Palace Grounds Sports Pitches Complete C/F Zero Waste Fund Complete C/F Chatelherault Allotments Complete New Symington Play Park Redevelopment Complete C/F Participatory Budgeting - Rutherglen / Cambuslang Footpaths Complete C/F Library IT Infrastructure Upgrade Costs On Programme New SLLC - Booking and Admission System On Programme C/F Extension of Cemeteries – Phillipshill Extension On Programme C/F Memorial Headstone Remedial Works On Programme New Ash Die Back On Programme C/F Langlands Boardwalk On Programme C/F Springahll Urban Greenspace Development – Additional Equipment On Programme C/F Bin Storage Areas On Programme New Nature Restoration Fund On Programme C/F Renewal of Play Parks On Programme C/F Greenhall Replacement Bridge On Programme C/F White Bridge Replacement, Chatelherault Country Park On Programme C/F Horseshoe Bridge, Calderglen On Programme C/F Willie Waddell Sport and Community Centre, Forth – Monoliths On Programme New Carluke High Mill Community Facility – Phase 1 On Programme New Carnwath Community and Business Enterprise HUB On Programme C/F East Kilbride Town Centre On Programme C/F Rural Development Centre On Programme New Place Based Investment Programme – 2023/2024 On Programme C/F Place Based Investment Programme – 2022/2023 On Programme C/F Town Centre Regeneration Fund On Programme C/F Hamilton HUB – New Cross Shopping Centre On Programme C/F Vacant and Derelict Land – Cunningar Allotments On Programme New Vacant and Derelict Land – Langlands West On Programme New Vacant and Derelict Land – Clyde Cycle Park Phase 2 On Programme New Vacant and Derelict Land – Carnwath Community and Business Enterprise HUB On Programme C/F Vacant and Derelict Land – Cunningar Phase 2 On Programme C/F Vacant and Derelict Land – Cuningar Loop Phase 3 Greening On Programme New Switched on Fleet On Programme C/F Education Information Communication Technology Solutions for Learning On Programme C/F Information Technology Infrastructure Refresh On Programme C/F Oracle Upgrade On Programme C/F Digital Connectivity On Programme C/F Electronic Document Records Management System On Programme C/F Digital Transformation Fund On Programme C/F Community Alarms On Programme C/F Swiss Plus On Programme C/F Glasgow City Region City Deal – Community Growth Areas Behind Programme 22
Page 23
Appendix F (Page 3) General Services Capital Programme 2023/2024 Non-Build Variance Explanations Project Name Status Variance Explanation Glasgow City Region City Deal – Community Growth Areas – Lanark Road Signalisation Behind Programme This project is behind as a result of the initially successful contractor withdrawing from the tender process. The second-place contractor has now been appointed. However, the resulting delay means it has been necessary to restate the programme with works now commencing in January 2024 through to June 2024. 23
Page 24
Appendix G (Page 1) GENERAL FUND CAPITAL PROGRAMME 2023/24 ROADS EXECUTIVE SUMMARY PERIOD ENDED 11 AUGUST 2023 (PERIOD 5) 1 2 3 4 5 6 7 8 9 10 11 12 13 Number of Projects Total Projects Currently Reported - 137 139 142 152 Programme Status Projects Complete - 14 25 47 58 Projects on Programme - 123 114 94 87 Projects Behind Programme - - - - 2 Projects, Altered Brief / Programme - - - 1 1 Projects Still to Commence - - - - 4 - 137 139 142 152 Project Status Briefing - 46 46 4 8 Production Information - 51 51 73 62 Billing - - - - - Tendering - 2 1 1 1 On Site - 24 16 17 23 Complete - 14 25 47 58 - 137 139 142 152 24
Page 25
Appendix G (Page 2) General Services Capital Programme 2023/2024 Roads Variance Explanations Project Name Status Variance Explanation Strathclyde Passenger Transport (SPT) Park and Ride Schemes - Hairmyres (Design works only) Behind Programme This project is behind due to Scottish Government approval for the overall project at Hairmyres Station still awaited. As a result, the Transport Scotland / Network Rail timeline for the delivery of the overall project at Hairmyres Station has changed since the time of the Council’s original funding bid to SPT. The planning application process as well as the development of tender and contract documents will continue to be progressed this financial year. Glasgow City Region City Deal - Stewartfield Way Behind Programme This project is behind schedule as a result of pressures being experienced across this and other construction projects and currently available design and contractor resources. A phased delivery programme is being considered with work now underway in relation to traffic modelling, revised junction layouts, early action elements (electric vehicle / active travel). 25
Page 26
Appendix G SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 5 Briefing / Programme 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 Bryce Place, East Kilbride 1 1 Mackintosh Place, East Kilbride 1 1 Glen Urquhart, East Kilbride 1 1 Kirkton Place, East Kilbride 1 1 Glen Lyon , East Kilbride 1 1 Singer Road, East Kilbride 1 1 MacIvor Crescent 1 1 Drumloch Road, Chapleton 1 1 Threestanes Road, Strathaven 1 1 Cornwall Street, East Kilbride 1 1 Severn Road, East Kilbride 1 1 Douglasdale, East Kilbride 1 1 Fairfield Place, East Kilbride 1 1 Dykehead Highway, Chapelton 1 1 Muirside Road, Strathaven 1 1 Tasman Drive, East Kilbride 1 1 Chalmers Drive and Crescent, East Kilbride 1 1 Macleod Place, East Kilbride 1 1 Abbotsford Brae, and Ashton Green, East Kilbride 1 1 Park Drive, East Kilbride 1 1 Clydeford Road, Cambuslang 1 1 Hamilton Road, Cambuslang 1 1 Langlea Road, Rutherglen 1 1 Gilbertfield Road 1 1 Kenmure Way, Rutherglen 1 1 Glendaruel Road, Rutherglen 1 1 Preventative Maintenance Schemes Waterfoot Road, Thorntonhall 1 1 High Brownside and Caldergreen Highway, Strathaven 1 1 Bents and Station Highway, Glassford 1 1 Shawtonhill Highway,Chapelton 1 1 Drumclog Highway, Drumclog 1 1 Auldhouse Road, Auldhouse 1 1 Prep works 1 1 Strategic Patching Strategic /machine patching works ~ various locations 1 1 Footways Maxwellton Road, East Kilbride 1 1 Vancouver Drive, East Kilbride 1 1 Milford, East Kilbride 1 1 Torrance Road, East Kilbride 1 1 Threestanes Road, Strathaven 1 1 PROJECT STATUS PROGRAMME STATUS Project Title 26
Page 27
Appendix G SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 5 Briefing / Programme 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 A72 Lanark Road, Cornsilloch, Larkhall 1 1 Pollock Avenue, Hamilton 1 1 Low Patrick Street, Hamilton 1 1 A71 Stonehouse By-Pass 1 1 Strathaven Road, Hamilton 1 1 Muttonhole Road, Hamilton (Phase 1) 1 1 Bothwell Road, Service Road 1 1 Douglas Street, Hamilton 1 1 Old Bothwell Road, Bothwell 1 1 Main Street, Blantyre 1 1 Preventative Maintenance Schemes Wee Sunnyside Road, Quarter 1 1 Udston Road, Stonehouse 1 1 Cauldwakening Highway, Blantyre 1 1 Preparatory patching 1 1 Strategic Patching Forest Avenue, Hamilton 1 1 Swisscott Avenue, Hamilton 1 1 Woodhead Crescent, Hamilton 1 1 Farm Road, Blantyre 1 1 Bothwell Road (Phase1), Uddingston 1 1 Bothwell Road (Phase 2), Uddingston 1 1 Drygate Street, Larkhall 1 1 Millheugh, Larkhall 1 1 Boswell Drive, Blantyre 1 1 Wellcroft Road, Hamilton 1 1 A723 Motherwell Road, Hamilton 1 1 Footways Third Road, Blantyre 1 1 Watson Street / Watson Place , Blantyre 1 1 Jedburgh Street, Blantyre 1 1 Main Street, Uddingston 1 1 Avon Road, Larkhall 1 1 Silverton Place , Hamilton 1 1 Clarkwell Terrace, Hamilton 1 1 Darngaber Gardens, Quarter 1 1 27
Page 28
Appendix G SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 5 Briefing / Programme 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 Wilton Road, Carluke Phase 1 1 1 Wilton Road, Carluke Phase 2 1 1 A70 Ravenstruther 1 1 A73 - Duneatonfoot to Roberton 1 1 B7016 Braehead to Carnwath 1 1 A721 Elsrickle 1 1 A706 Forth to Boundary 1 1 A73 Lanark Road, Carluke 1 1 A70, Glespin to Douglas 1 1 A702 Abington to dalveen pass(Elvanfoot) 1 1 B7016 Libberton Muir - Roseburgh Bridge 1 1 B7018 Lesmahagow Road, Kirkfieldbank 1 1 Harestanes Road, Braidwood 1 1 Hillhead Road, Covington 1 1 Preventative Maintenance Schemes Hawksland Road 1 1 C36 from A702 to Newholm Corner 1 1 C26 from A73 to Warrenhill towards Carmichael 1 1 B7055 from near Marchlands to Greenhills 1 1 C37 from B7016 to Eastwood Farm 1 1 C37 Tarbrax Village Rd to C203 1 1 Greenshields Road from B7016 wester Gladstone 1 1 Kirkfieldbank Road wellshields to Eastertown Road 1 1 Cumberhead to Porterhall Xroads 1 1 Strategic Patching Gallowhill Road, Lanark 1 1 Moor Road, Cartland 1 1 Tanhill Road 1 1 Footways Station Road, Law 1 1 Springfield Gardens, Lanark 1 1 Carlisle Road, Blackwood 1 1 Wilton Road, Carluke 1 1 PARTICIPATORY BUDGET East Kilbride/Cambuslang and Rutherglen Areas Footways Cairns Road, Cambuslang 1 1 Woodlands Crescent, Cambuslang 1 1 Hamilton Road, Cambuslang 1 1 Hamilton Area Footways Main Street, Blantyre 1 1 Avonside Grove, Hamilton 1 1 28
Page 29
Appendix G SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 5 Briefing / Programme 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 Footways Wilton Road, Carluke PH1 1 1 Bloomgate, Lanark 1 1 St Leonard Steet, Lanark 1 1 ROADS REFURBISHMENT BUDGET Structures projects Thankerton Boat Bridge 1 1 Mousemill Road Retaining Wall 1 1 Daer Brige (options appraisal commission) 1 1 Duke St MSCP 1 1 Waterside Bridge 1 1 Cornwall Street Footbridge 1 1 Traffic and Transportaion A73 at former Law hospital site 1 1 Various minor works 1 1 Lighting ~ LED & Columns Renewal of street lighting infrastructure ~ various locations 1 1 BRIDGES Clyde Bridge ~ Replacement of existing structure 1 1 20MPH/30MPH ROAD AND PLACE CRITERIA ASSESSMENT Road assessments for speed limits in appropriate areas 1 1 ROAD SAFETY IMPROVEMENT FUND A721 Route Action Plan 1 1 A73, Bogside to Carluke. 1 1 A70 Glespin to boundary ~ signing and lining 1 1 A706 Route Action Plan 1 1 ELECTRIC VEHICLE INFRASTRUCTURE FUND Development of Strategy and Expansion Plans 1 1 CYCLING, WALKING AND SAFER ROUTES Active Travel routes at schools Lining works at various schools 1 1 Maxwellton Avenue - Physical Island Build Out 1 1 Pedestrian and cycle improvements Burnbank Road & Whitehill Road, Hamilton 1 1 Toucan Crossing Installations High Common Rd./Blacklaw Dr 1 1 Fallside Road @ Hospital 1 1 Stonelaw Rd / Melrose Ave 1 1 Stonelaw/Dryburgh 1 1 29
Page 30
Appendix G SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 5 Briefing / Programme 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 Cycle Schemes West Mains Road (EK Rail Station to Creighton Grove) ~ Ph 1.2 1 1 Churchill Av/Whitemoss Av ~ Ph1.5 1 1 West Mains Road ~ Ph1.4 1 1 Bothwell to Uddingston Cycle Route 1 1 SPT GRANT FUNDED PROJECTS SPT ~ BUS INFRASTRUCTURE WORKS Stonelaw Road Corridor ~ bus stop improvements 1 1 High St, Biggar ~ bus layby areas 1 1 SPT ~ PARK AND RIDE SCHEMES Lanark P&R (Former Alstons yard site) 1 1 Lanark Interchange 1 1 Hairmyres P&R (Design works only) 1 1 SPT ~ STRATEGIC CYCLE INFRASTRUCTURE NCN74 realignment at Raploch Pitches 1 1 Carluke to Carstairs ~ Land & Construction 1 1 SPT ~ REGIONAL CONGESTION REDUCTION MEASURES Stewart St/Castleknowe Road, Carluke 1 1 Keir Hardie Rd / Machan Road, Larkhall 1 1 Bus Priority ~ Uddingston, Larkhall, Carluke & Lanark 1 1 SPT ~ CASUALTY REDUCTION MEASURES A749 East Kilbride/Glasgow Rd - Enhanced signs and refresh road markings 1 1 Lanark, Bloomgate ~ Westport 1 1 CITY DEAL PROJECTS Cathkin ~ Loss of value and Noise Insulation Regulations surveys 1 1 Stewartfield Way 1 1 Greenhills/Strathaven Road 1 1 8 62 0 1 23 58 58 87 2 1 4 30
Page 31
Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 21 September 2023 Report by: Executive Director (Finance and Corporate Resources) Subject: Capital Budget Monitoring 2023/2024 - 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 2023 to 11 August 2023. [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 11 August 2023 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. 2023/2024 Housing Capital Programme 4.1. 2023/2024 Budget The revised Housing Capital Programme for the year is £69.596 million reflecting changes to the programme approved by the Executive Committee on 16 August 2023. 4.2. Programmed funding for the year also totals £69.596 million. The budget, along with a detailed breakdown of the funding sources is included in Appendix A to this report. 4.3. Period 5 Position Budget for the period is £16.115 million and spend to 11 August 2023 amounts to £15.580 million. This results in the Housing Programme being £0.535 million behind programme. This is a timing issue only at this stage. 4.4. As at 11 August 2023, £15.580 million of funding had been received. 5. Employee Implications 5.1. There are no employee implications as a result of this report. 6. Financial Implications 6.1. The financial implications are detailed in section 4 of this report. 3b 31
Page 32
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. Equality Impact Assessment and Consultation Arrangements 9.1. This report does not introduce a new policy, function or strategy or recommend a change to existing policy, function or strategy and therefore no impact assessment is required. 9.2. There was also no requirement to undertake any consultation in terms of the information contained in this report. Paul Manning Executive Director (Finance and Corporate Resources) 4 September 2023 Link(s) to Council Values/Priorities/Outcomes ▪ Accountable, effective, efficient and transparent Previous References ▪ Executive Committee, 16 August 2023 List of Background Papers ▪ Capital Ledger prints to 11 August 2023 Contact for Further Information If you would like to inspect the background papers or want further information, please contact:- Jackie Taylor, Head of Finance (Strategy) Ext: 5637 (Tel: 01698 455637) E-mail: jackie.taylor@southlanarkshire.gov.uk 32
Page 33
APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 HOUSING PROGRAMME FOR PERIOD 1 APRIL 2023 TO 11 AUGUST 2023 2023/24 Original Budget 2023/24 Revised Budget 2023/24 Budget to 11/08/23 2023/24 Actual to 11/08/23 £m £m £m £m Expenditure 2023/24 Budget 63.916 69.596 16.115 15.580 2023/24 Original Budget 2023/24 Revised Budget 2023/24 Actual to 11/08/23 £m £m £m Income Capital Receipts 0.000 1.683 1.683 Capital Receipts – Land Sales 0.000 0.000 0.005 Capital Funded from Current Revenue 27.162 27.162 8.401 Prudential Borrowing 17.302 23.331 0.000 Scottish Government Specific Grant: - New Build 16.632 12.036 5.360 - Open Market Purchase Scheme 2.700 5.264 0.000 - Mortgage to Rent 0.120 0.120 0.131 63.916 69.596 15.580 33
Page 34
Appendix B HOUSING CAPITAL PROGRAMME 2023/2024 EXECUTIVE SUMMARY PERIOD ENDED 11 AUGUST 2023 Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Programme Status Projects Complete - 5 9 12 13 Projects on Programme - 96 89 92 93 Projects Behind Programme - 7 7 4 5 Projects Altered Brief/Programme - 2 6 4 7 Projects Still to Commence - 25 27 27 28 - 135 138 139 146 Project Status Design Feasibility - 68 63 59 66 Sketch Design - - 1 1 1 Detailed Design - - - - - Production Information - 8 10 13 12 Tendering - 29 32 31 30 On Site - 25 23 23 24 Complete - 5 9 12 13 - 135 138 139 146 34
Page 35
Housing Capital Programme 2023/2024 Build Variance Explanations Project Name Status Variance Explanation Glebe Gardens Sheltered Housing, Lesmahagow - Environmental Improvements Behind Programme This project is behind programme as a result of a delay in the commencement of feasibility work, due to staff resources. Rorison Place, Ashgill - Parking Provision Behind Programme This project is behind programme as a result of a delay in scheduling the pre- start meeting, due to staff resources. Camnethan Street, Stonehouse - Environmental Upgrade Behind Programme This project is behind programme as a result of a delay in the commencement of feasibility work, due to staff resources. Deer Park Sheltered Housing, Eddlewood Larkhall - Sheltered Housing Behind Programme This project is behind programme as a result of prioritising schools’ projects during the summer holidays. McLean Gardens Sheltered Housing Complex- Internal Area Upgrade Behind Programme This project is behind due to subcontractor issues causing a slight delay in the project completion. 35
Page 36
1 2 3 4 5 6 7 8 9 10 11 12 13 14 Original Budget 23/24 0.000 6.337 10.100 13.250 16.115 21.426 26.737 32.048 37.359 42.670 47.981 53.292 58.604 63.916 Revised Budget 23/24 0.000 6.337 10.100 13.250 16.115 22.057 27.999 33.941 39.883 45.825 51.767 57.710 63.653 69.596 Actual 23/24 0.000 6.337 10.100 12.469 15.580 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 10.000 20.000 30.000 40.000 50.000 60.000 70.000 80.000 £ Millions HRA Capital Expenditure Profile Graph 23/24 36
Page 37
Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 21 September 2023 Report by: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget Monitoring 2023/2024 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] advise the Forum on the overall financial position of the Council’s General Fund Revenue Account and Housing Revenue Account for the period 1 April 2023 to 11 August 2023 [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s):- [recs] (1) that the break-even position on the General Fund Revenue Account at 11 August 2023, (section 4 and Appendix 1), be noted; and (2) that the break-even position on the Housing Revenue Account at 11 August 2023 (section 5 and Appendix 2 of the report), be noted. 3. Background 3.1. The Revenue reports attached provide detail on the most recent report considered at the Executive Committee on 13 September 2023. 3.2. Section 4 of this overview report will summarise the 2023/2024 position for the Council’s General Fund Revenue Account to 11 August 2023, and section 5, the position on the Housing Revenue Account for the same period. 4. 2023/2024 General Services 4.1. General Services Current Position as at 11 August 2023 As at 11 August 2023, the position on the General Services budget is break-even. The position across Resources is detailed in Appendix 1. 4.2. Children and Families: As detailed in the previous report, budget pressures within Children and Families are continuing into 2023/2024 in relation to residential placements, fostering and kinship care, some of which is a legacy from the pandemic. 4.3. As previously advised to Social Work Committee (28 June 2023), there is one-off funding identified totalling £9.2 million, and this is available this financial year to contribute towards these residual Children and Families’ pressures. 4.4. The Social Work Resources position as at 11 August 2023 assumes funding will be available and will be drawn down later in the financial year, as required. The Resource are working towards managing the overall budget pressure in Children and Families by 2024/2025. 4 37
Page 38
4.5. 4.6. 4.7. 4.8. 4.9. Adults and Older People: A previously advised, within Adults and Older People, the outcome of the Job Evaluation exercise for Home Carers will result in recurring costs of approximately £7 million from 2023/2024. These costs are not included in the IJB budget set for 2023/2024. As at 11 August, costs of £2.4 million have been incurred in relation to the cost of the grade changes. These costs are incurred through the IJB budget. As a consequence of the reporting requirements for these integrated authorities, these costs also appear within the figures included in Appendix 1. This does not show as an overspend in Appendix 1 as there is sufficient budget available at this stage in the financial year to cover the additional costs incurred to date. Officers within the IJB are looking to identify recurring funding solutions. These solutions and an overall recovery plan will be reported to the IJB on 19 September 2023 and, subject to their approval, budgets will be realigned. Teacher Numbers: The Cabinet Secretary has held back £45.5 million of funding nationally for the maintenance of Teacher Numbers, until after the 2023 Census details are received by the Government, and until councils provide assurance that they have maintained teacher numbers and pupil support numbers at the 2022 level. For the Council, this amounts to £2.934 million. Senior officers from the Council have been liaising with the Government since the start of the financial year to explain the Council’s position as a reduction in numbers compared to the 2022 Census position is anticipated. The reason is that the Census 2022 reflected an inflated level of teachers / support staff who were in place because of funding invested by the Council, and not because of Government funding initiatives. The extra staff in place were facilitated by investment monies and temporary Covid funding supporting learning recovery for the 2022/2023 school session only and were never intended to be assumed as the core level of staffing against which the Council should be measured. The Government have advised that no decision on releasing the funding will be taken until after the Census 2023 has been finalised and, therefore, there is a risk to the £2.934 million funding currently being held back. 5. Housing Revenue Account Position as at 11 August 2023 5.1. As at 11 August 2023, Appendix 2 shows a break-even position against the phased budget on the Housing Revenue Account. 6. Employee Implications 6.1. None. 7. Financial Implications 7.1. As detailed in sections 4 and 5 of the report. 8. Climate Change, Sustainability and Environmental Implications 8.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 9. Other Implications 9.1. The main risk associated with the Council’s Revenue Budget is that there is an overspend. Inflationary and budget pressures experienced this year increase the risk of overspend however this is mitigated going forward through provision of additional funds in next year’s budget strategy, and through the one-off use of reserves in the current year. 38
Page 39
9.2. The actual impact will continue to be reviewed through four weekly Budget Monitoring Meetings at which any variance is analysed. In addition, the probable outturn exercise position in this report ensures early warning for corrective action to be taken where appropriate. 10. Equality Impact Assessment and Consultation Arrangements 10.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and therefore no impact assessment is required. 10.2. There is also no requirement to undertake any consultation in terms of the information contained in this report. Paul Manning Executive Director (Finance and Corporate Resources) 31 August 2023 Link(s) to Council Values/Priorities/Outcomes Accountable, effective, efficient and transparent Previous References None. List of Background Papers Financial Ledger and budget monitoring results to 11 August 2023 Contact for Further Information If you would like to inspect the background papers or want further information, please contact: Lorraine O'Hagan, Finance Manager (Strategy) Ext: 2601 (Tel: 01698 452601) E-mail: lorraine.o'hagan@southlanarkshire.gov.uk 39
Page 40
Appendix 1 (a) SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 11 August 2023 (No.5) Resource / Committee Annual Budget Annual Forecast Annual Forecast Variance Budget Proportion to 11/08/23 Actual to 11/08/23 Variance to 11/08/23 Departments: £m £m £m £m £m £m Community and Enterprise Resources 129.342 129.342 0.000 40.979 40.979 0.000 Facilities, Waste and Grounds 77.569 77.569 0.000 24.350 24.220 0.130 under Leisure and Culture 23.227 23.227 0.000 5.355 5.356 (0.001) over Planning and Regulatory 4.966 4.966 0.000 1.716 1.548 0.168 under Environmental and Sustainable Development 4.698 4.698 0.000 (0.341) (0.406) 0.065 under Roads, Transportation and Fleet 18.882 18.882 0.000 9.899 10.261 (0.362) over Education Resources 417.789 417.789 0.000 152.845 152.845 0.000 Education 417.789 417.789 0.000 152.845 152.845 0.000 Finance and Corporate Resources 41.558 41.558 0.000 21.381 21.381 0.000 Finance Services - Strategy 2.118 2.118 0.000 1.163 1.124 0.039 under Finance Services - Transactions 18.448 18.448 0.000 7.056 6.844 0.212 under Audit and Compliance Services 0.374 0.374 0.000 0.178 0.189 (0.011) over Information Technology Services 5.226 5.226 0.000 6.177 6.124 0.053 under Communications and Strategy Services 2.805 2.805 0.000 1.292 1.300 (0.008) over Administration and Licensing Services 4.279 4.279 0.000 1.862 1.971 (0.109) over Personnel Services 8.308 8.308 0.000 3.653 3.829 (0.176) over Housing and Technical Resources 14.176 14.176 0.000 14.297 14.297 0.000 Housing Services 8.464 8.464 0.000 2.722 2.722 0.000 Property Services 5.712 5.712 0.000 11.575 11.575 0.000 Social Work Resources 214.719 214.719 0.000 87.041 87.041 0.000 Performance and Support Services 6.358 6.358 0.000 1.968 1.879 0.089 under Children and Families 37.215 37.215 0.000 14.872 15.012 (0.140) over Adults and Older People 170.058 170.058 0.000 69.121 69.121 0.000 Justice and Substance Misuse 1.088 1.088 0.000 1.080 1.029 0.051 under Joint Boards 2.053 2.053 0.000 0.790 0.790 0.000 819.637 819.637 0.000 317.333 317.333 0.000 Summary Annual Budget Annual Forecast Annual Forecast Variance Budget Proportion to 11/08/23 Actual to 11/08/23 Variance to 11/08/23 £m £m £m £m £m £m Service Departments Total 819.977 819.977 0.000 317.333 317.333 0.000 CFCR 0.352 0.352 0.000 0.000 0.000 0.000 Loan Charges 23.669 23.669 0.000 0.000 0.000 0.000 Corporate Items 2.074 2.074 0.000 0.051 0.051 0.000 Corporate Items (Strategy) 15.211 15.211 0.000 0.000 0.000 0.000 2023/24 Investments – Transfers to Reserves 3.276 3.276 0.000 0.000 0.000 0.000 Total Expenditure 864.219 864.219 0.000 317.384 317.384 0.000 Council Tax 178.602 178.602 0.000 68.693 68.693 0.000 Less: Council Tax Reduction Scheme (23.278) (23.278) 0.000 (8.953) (8.953) 0.000 Net Council Tax 155.324 155.324 0.000 59.740 59.740 0.000 General Revenue Grant 319.941 319.941 0.000 123.054 123.054 0.000 Non-Domestic Rates 341.536 341.536 0.000 131.360 131.360 0.000 Transfer from Reserves 47.418 47.418 0.000 47.418 47.418 0.000 Total Income 864.219 864.219 0.000 361.572 361.572 0.000 Net Expenditure / (Income) 0.000 0.000 0.000 (44.188) (44.188) 0.000 40
Page 41
Appendix 1b SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 11 August 2023 (No.5) Budget Category Annual Budget Annual Forecast Annual Forecast Variance Budget Proportion to 11/08/23 Actual to 11/08/23 Variance to 11/08/23 Service Departments: £m £m £m £m £m £m Expenditure Employee Cost 613.816 613.816 0.000 212.682 212.667 0.015 under Property Costs 61.907 61.907 0.000 14.833 15.105 (0.272) over Supplies and Services 61.196 61.196 0.000 18.529 18.847 (0.318) over Transport Costs 45.396 45.396 0.000 15.634 16.450 (0.816) over Administration Costs 15.468 15.468 0.000 3.812 3.878 (0.066) over Payments to Other Bodies 78.683 78.683 0.000 32.764 32.810 (0.046) over Payments to Contractors 245.559 245.559 0.000 77.239 75.616 1.623 under Transfer Payments 6.251 6.251 0.000 3.784 3.815 (0.031) over Housing Benefits 65.650 65.650 0.000 20.950 20.950 0.000 Financing Charges (controllable) 2.345 2.345 0.000 0.442 0.448 (0.006) over Total 1,196.271 1,196.271 0.000 400.669 400.586 0.083 under Service Departments Total 1,196.611 1,196.611 0.000 400.669 400.586 0.083 under CFCR 0.352 0.352 0.000 0.000 0.000 0.000 Loan Charges 23.669 23.669 0.000 0.000 0.000 0.000 Corporate Items 2.074 2.074 0.000 0.041 0.041 0.000 Corporate Items (Strategy) 15.211 15.211 0.000 0.000 0.000 0.000 2023/24 Investments – Transfers to Reserves 3.276 3.276 0.000 0.000 0.000 0.000 Total Expenditure 1,240.853 1,240.853 0.000 400.720 400.637 0.083 under Income Housing Benefit Subsidy 60.258 60.258 0.000 18.681 18.681 0.000 Other Income 316.376 316.376 0.000 64.655 64.572 (0.083) under rec. Council Tax (Net of Council Tax Reduction Scheme) 155.324 155.324 0.000 59.740 59.740 0.000 General Revenue Grant 319.941 319.941 0.000 123.054 123.054 0.000 Non-Domestic Rates 341.536 341.536 0.000 131.360 131.360 0.000 Transfer from Reserves 47.418 47.418 0.000 47.418 47.418 0.000 Total Income 1,240.853 1,240.853 0.000 444.908 444.825 (0.083) under rec. Net Expenditure / (Income) 0.000 0.000 0.000 (44.188) (44.188) 0.000 41
Page 42
Appendix 2 SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 11 August 2023 (No.5) Housing Revenue Account Annual Budget Forecast for Year Annual Forecast Variance Budget Proportion to 11/08/23 Actual to 11/08/23 Variance to 11/08/23 % Note £m £m £m £m £m £m Employee Costs 14.253 14.253 0.000 4.879 4.917 (0.038) over (0.8%) Property Costs 50.929 50.929 0.000 14.597 15.127 (0.530) over (3.6%) 1 Supplies & Services 0.433 0.433 0.000 0.087 0.098 (0.011) over (12.6%) Transport & Plant 0.196 0.196 0.000 0.061 0.054 0.007 under 11.5% Administration Costs 5.570 5.570 0.000 0.183 0.172 0.011 under 6.0% Payments to Other Bodies 2.974 2.974 0.000 0.785 0.813 (0.028) over (3.6%) Payments to Contractors 0.100 0.100 0.000 0..031 0.031 0.000 - 0.0% Transfer Payments 0.000 0.000 0.000 0.000 0.000 0.000 - 0.0% Financing Charges 27.162 27.162 0.000 8.385 8.404 (0.019) over (0.2%) Total Controllable Expenditure 101.617 101.617 0.000 29.008 29.616 (0.608) over (1.9%) Total Controllable Income (115.940) (115.940) 0.000 (38.141) (38.283) 0.142 over recovered 0.3% 2 Transfer to/(from) Balance Sheet (4.907) (4.907) 0.000 (1.510) (1.976) 0.466 over recovered 84.9% 3 Net Controllable Expenditure (19.230) (19.230) 0.000 (10.643) (10.643) 0.000 - 0.0% Add: Non Controllable Budgets Financing Charges 19.230 19.230 0.000 0.000 0.000 0.000 - 0.0% Total Budget 0.000 0.000 0.000 (10.643) (10.643) 0.000 - 0.0% Variance Explanations 1. The net overspend reflects the volume and cost of repairs and maintenance, including additional costs for the internal contractor. There is also an overspend in relation to cleaning charges. 2. The additional income is due to the favourable timing of new build and purchased council housing units being available to rent. 3. The timing impact of the net overspend requires a higher than budgeted transfer from reserves at this time. Virements None. 42
Page 43
Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 21 September 2023 Report by: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget 2023/2024 - 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 2023/2024 [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s):- [recs] (1) that the 2023/2024 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 11 August 2023. The detailed papers cover the General Services and also the Housing Revenue Account. 3.2. The following year-end 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
Page 44
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. Equality 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. Paul Manning Executive Director (Finance and Corporate Resources) 31 August 2023 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Revenue Ledger prints to 11 August 2023 Contact for Further Information If you would like to inspect the background papers or want further information, please contact: Jackie Taylor, Head of Finance Ext: 5637 (Tel: 01698 455637) E-mail: jackie.taylor@southlanarkshire.gov.uk 44
Page 45
Appendix A South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 11 August 2023 (No 5) Community and Enterprise Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 5 11/08/23 Over / Under 11/08/23 11/08/23 Service Departments :- £m £m £m £m £m £m Facilities, Waste and Grounds 77.569 77.569 0.000 24.350 24.220 0.130 under Leisure and Culture 23.227 23.227 0.000 5.355 5.356 (0.001) over Planning and Regulatory Services 4.966 4.966 0.000 1.716 1.548 0.168 under Environmental and Sustainable Devlopment 4.698 4.698 0.000 (0.341) (0.406) 0.065 under Roads, Transportation and Fleet 18.882 18.882 0.000 9.899 10.261 (0.362) over Total Community and Enterprise Resources 129.342 129.342 0.000 40.979 40.979 0.000 5 45
Page 46
Community and Enterprise Resources Variance Analysis 2023/24 (Period 5) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 946k under APT&C Basic/Superannuation/NI - 1,246k under Facilities, Waste and Grounds Services - 557k under Planning and Regulatory Services - 210k under Enterprise and Sustainable Development – 64k under Roads, Transportation and Fleet Services - 415k under The variances are mainly due to vacant posts, with recruitment currently being progressed. Overtime - (259k) over Facilities, Waste and Grounds Services - (209k) over The overtime variance is mainly within Grounds and due to vehicle checks, verge maintenance works and weekend work at cemeteries and golf courses. There is also an overspend within Waste due to high staff absences, and vehicle availability as a result of outstanding vehicle repairs. It is currently offset by underspends in basic pay (above). 46
Page 47
Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont) Roads, Transportation and Fleet Services - (37k) over Planning and Regulatory Services - (13k) over This variance relates to overtime within Fleet Services due to staff vacancies. This variance is due to overtime worked and is offset by vacancies in basic pay (above). Additional Pension Costs - (36k) over Facilities, Waste and Grounds Services - (26k) over The overspend relates to the ongoing cost of early retirals. Supplies and Services (82k) over IT Equipment Maintenance - (6k) over Roads, Transportation and Fleet Services - (9k) over The overspend is within Fleet services and relates to costs for the Fleetplan system. Food Stuffs General - (44k) over Facilities, Waste and Grounds Services - (44k) over The overspend mainly relates to the price increase in the cost of food. Materials – (18k) over Roads, Transportation and Fleet Services - (23k) over The overspend relates to an increased level of materials required for Roads and Lighting maintenance, as well as price increases. 47
Page 48
Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (485k) over Fleet Services - Vehicle Hires - (59k) over Roads, Transportation and Fleet - (59k) over The overspend is mainly due to the timing of the achievement of efficiencies within Fleet. Fleet Services - Repairs - (411k) over Roads, Transportation and Fleet - (411k) over The overspend is mainly due to the timing of the achievement of efficiencies within Fleet. Administration (28k) over Medical Costs - (18k) over Facilities, Waste and Grounds Services - (15k) over The overspend reflects a higher than anticipated level of medical referrals to date. Income (322k) under recovered Sales General - (57k) under recovered Facilities, Waste and Grounds Services - (57k) under recovered The under recovery is due to a decrease of School Meals income within Facilities Management due to demand. Fees and Charges - General - (151k) under recovered Recharges - Departments of the Authority - (126k) under recovered Roads, Transportation and Fleet - (116k) under recovered Roads, Transportation and Fleet - (93k) under recovered Facilities, Waste and Grounds Services - (33k) under recovered The under recovery is within Parking where the demand is less than anticipated. The current level of income from capital works is lower than anticipated within Roads Construction. The under recovery is within Facilities and relates mainly to a reduced demand in cleaning services. * The underlined variances represent new variances since the last report. 48
Page 49
South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023-24 SLC 23/24 2 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under ` ` ` EMPLOYEE COSTS APT & C BASIC 74,187 419 under 898 under 24,794 23,585 1,209 under APT & C OVERTIME 1,569 (23) over (172) over 293 552 (259) over APT & C SUPERANNUATION 12,437 (72) over (80) over 4,156 4,239 (83) over APT & C NIC 6,121 29 under 79 under 2,053 1,933 120 under TRAVEL AND SUBSISTENCE 74 (1) over 2 under 23 22 1 under OTHER EMPLOYEE COSTS 137 (3) over (11) over 126 125 1 under PENSION INCREASES 1,107 (10) over 11 under 403 410 (7) over ADDITIONAL PENSION COSTS 0 (15) over (33) over 0 36 (36) over EMPLOYEE COSTS 95,632 324 under 694 under 31,848 30,902 946 under PROPERTY COSTS RATES 944 0 0 0 0 0 SCOTTISH WATER - UNMETERED CHARGES 25 0 0 1 1 0 SCOTTISH WATER - METERED CHARGES 102 0 0 25 28 (3) over RENT 503 (1) over 0 166 166 0 SERVICE CHARGE 42 0 0 17 18 (1) over FACTORING CHARGES 15 0 0 13 13 0 PROPERTY INSURANCE 283 0 0 0 0 0 SECURITY COSTS 44 0 0 16 16 0 GROUND MAINTENANCE 8 0 0 0 0 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 10 (3) over (2) over 1 3 (2) over LIFE CYCLE MAINTENANCE 0 (4) over (4) over 0 4 (4) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 29 (4) over (3) over 2 11 (9) over FIXED ELECTRICAL 0 (2) over 0 0 0 0 ELECTRICITY - CONTRACT 954 0 1 under 222 224 (2) over GAS 207 1 under 3 under 41 40 1 under HEATING OIL 14 0 0 2 2 0 CLEANING CONTRACT 24 1 under 0 15 15 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 432 1 under (4) over 126 129 (3) over HEALTH & HYGIENE MATERIALS 25 0 0 14 14 0 REFUSE UPLIFT 404 0 0 118 119 (1) over OTHER PROPERTY COSTS 22 2 under (6) over 15 16 (1) over PROPERTY COSTS 4,087 (9) over (15) over 794 819 (25) over SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 538 (12) over 14 under 312 307 5 under COMPUTER EQUIPMENT MAINTENANCE 45 1 under 0 9 9 0 I.T. EQUIPMENT MAINT-CONTRACT 287 6 under (7) over 85 91 (6) over I.T. ELECTRONIC MESSAGING 75 0 1 under 2 0 2 under EQUIPMENT, APPARATUS AND TOOLS 941 3 under 1 under 200 207 (7) over SMALL TOOLS 107 0 1 under 0 0 0 ADAPTATIONS FOR CLIENTS 0 0 (2) over 0 2 (2) over FURNISHINGS (INCL. CROCKERY & LINEN) 111 0 0 38 38 0 MATERIALS 7,746 2 under (10) over 2,478 2,496 (18) over MATERIALS, APPARATUS AND EQUIPMENT 9 0 (1) over 0 3 (3) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 0 0 0 0 FOODSTUFFS - GENERAL 5,015 (7) over (55) over 1,481 1,525 (44) over PROTECTIVE CLOTHING & UNIFORMS 187 (1) over (3) over 57 64 (7) over LAUNDRY COSTS 10 1 under 1 under 4 3 1 under OTHER SUPPLIES AND SERVICES 1,167 21 under 2 under 121 119 2 under MAJOR SUPPLY OF ELECTRICAL POWER 1,588 0 0 35 35 0 OUTSOURCED MAIL 0 0 (2) over 0 3 (3) over DELIVERY CHARGE 1 0 0 0 0 0 I- PROCUREMENT ERRORS 0 (20) over 0 0 2 (2) over SUPPLIES AND SERVICES 17,829 (6) over (60) over 4,822 4,904 (82) over TRANSPORT AND PLANT PURCHASE OF PLANT 229 0 (7) over 0 7 (7) over FLEET SERVICES - DRIVERS 58 0 0 0 0 0 FLEET SERVICES - FUEL 3,119 (1) over (1) over 1,263 1,265 (2) over FLEET SERVICES - VEHICLE HIRE 1,086 (22) over (47) over 481 540 (59) over POOL CAR CHARGES - RENTAL 52 0 0 19 19 0 POOL CAR CHARGES - FUEL 22 0 2 under 2 0 2 under POOL CAR CHARGES - ADDITIONAL COSTS 7 0 0 0 0 0 OTHER TRANSPORT COSTS 64 1 under (2) over 16 17 (1) over TRANSPORT INSURANCE 93 0 0 19 19 0 LICENCES 491 (2) over (4) over 194 199 (5) over FLEET SERVICES - REPAIRS 1,475 (106) over (270) over 560 971 (411) over PLANT SERVICES 19 0 0 1 1 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 4,204 (13) over (14) over 1,485 1,502 (17) over FLEET SERVICE CHARGES - PLANT MAINTENANCE 278 0 0 85 84 1 under FLEET SERVICE CHARGES - ASSET MODIFICATION 70 2 under 1 under 11 11 0 FLEET SERVICE CHARGES - LEASING 5,397 (8) over (2) over 3,163 3,167 (4) over FLEET SERVICE CHARGES - HIRED VEHICLES 1,493 (3) over 2 under 475 473 2 under FLEET SERVICE CHARGES - CONTRACT HIRE 12 0 1 under 4 2 2 under FLEET SERVICE CHARGES - ROAD FUND LICENCE 223 2 under (1) over 43 45 (2) over FLEET SERVICE CHARGES - FUEL 3,208 5 under 4 under 931 924 7 under FLEET SERVICE CHARGES - DRIVERS 102 0 0 0 0 0 HIRE OF EXTERNAL VEHICLES 76 3 under 9 under 12 0 12 under HIRE OF EXTERNAL PLANT 287 0 0 114 116 (2) over HIRE OF SKIPS 17 0 0 8 8 0 STORAGE 0 0 0 0 1 (1) over TRANSPORT AND PLANT 22,082 (142) over (329) over 8,886 9,371 (485) over 49
Page 50
South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023-24 SLC 23/24 2 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under ` ` ` ADMINISTRATION PRINTING AND STATIONERY 131 (1) over (1) over 46 48 (2) over TELEPHONES 105 0 0 1 1 0 MOBILE PHONES 64 0 1 under 3 0 3 under ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 0 0 0 0 0 ADVERTISING - OTHER 74 (1) over 0 25 27 (2) over POSTAGES/COURIERS 32 0 0 16 15 1 under MEMBERSHIP FEES/SUBSCRIPTIONS 55 (1) over (3) over 12 15 (3) over INSURANCE 260 0 0 35 35 0 MEDICAL COSTS 5 (6) over (12) over 4 22 (18) over LEGAL EXPENSES 2 0 (2) over 1 3 (2) over HOSPITALITY / CIVIC RECOGNITION 2 0 (1) over 0 1 (1) over INTERNET AGENCY FEES 23 0 0 7 7 0 SECURITY UPLIFT FEES 26 0 0 0 0 0 OTHER ADMIN COSTS 4 (1) over (1) over 0 1 (1) over CONFERENCES - MEMBERS (incl associated 0 0 (3) over 0 3 (3) over TRAINING 2 0 (1) over 0 0 0 ADMINISTRATION 793 (10) over (23) over 150 178 (28) over PAYMENT TO OTHER BODIES SPTE: ANNUAL BUS SUBSIDY 1,892 0 0 1,892 1,892 0 SPTE: BUS OTHER 258 0 0 258 258 0 SPTE: FERRIES 29 0 0 29 29 0 SPTE: UNDERGROUND 1,318 0 0 1,318 1,318 0 SPTE: OTHER 1,727 0 0 1,727 1,727 0 SPTE: MAINTENANCE OF BUS SHELTERS AND STOPS 131 0 0 62 62 0 OTHER LOCAL AUTHORITIES 105 0 (3) over 13 16 (3) over GRANTS TO VOLUNTARY ORGANISATIONS 22 0 0 0 0 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 39 0 0 0 0 0 PAYMENTS TO OTHER BODIES 5,169 0 3 under 522 520 2 under EXTERNAL AUDIT FEES 3 0 0 0 0 0 PAYMENT TO OTHER BODIES 10,693 0 0 5,821 5,822 (1) over PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 1,279 2 under 0 1 1 0 PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 0 0 112 55 57 under PAYMENT TO PRIVATE CONTRACTOR 44,836 (5) over (1) over 12,834 12,891 (57) over PAYMENT TO INTERNAL CONSULTANTS 6 0 0 0 0 0 PAYMENT TO CONTRACTORS 46,423 (3) over (1) over 12,947 12,947 0 TRANSFER PAYMENTS CONCESSIONARY FARES 617 0 0 344 344 0 TRANSFER PAYMENTS 617 0 0 344 344 0 FINANCING CHARGES LEASING CHARGES - FINANCE 0 0 (1) over 0 1 (1) over I.T. EQUIPMENT LEASING-CONTRACT 184 (2) over (1) over 12 14 (2) over FINANCING CHARGES 184 (2) over (2) over 12 15 (3) over TOTAL EXPENDITURE 198,340 152 under 264 under 65,624 65,302 322 under INCOME MILK SUBSIDIES FROM THE E.U. (37) 0 0 0 0 0 CONTRIBUTIONS FROM OTHER BODIES (5,618) 0 0 (2,251) (2,264) 13 over rec SALES - GENERAL (3,978) (37) under rec (72) under rec (865) (808) (57) under rec SALES - DEPARTMENTS OF THE AUTHORITY (120) 0 0 (83) (83) 0 FEES AND CHARGES - GENERAL (9,270) (94) under rec (105) under rec (2,714) (2,563) (151) under rec FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (8,435) 14 over rec 4 over rec (2,594) (2,599) 5 over rec RENTAL INCOME (301) 0 0 (284) (286) 2 over rec FLEET SERVICES (11,737) (7) under rec (14) under rec (4,442) (4,428) (14) under rec OTHER INCOME (1,540) 3 over rec 4 over rec (518) (524) 6 over rec RECOVERY FROM CAPITAL (1,333) 0 0 (267) (267) 0 RECHARGES - DEPARTMENTS OF THE AUTHORITY (26,629) (31) under rec (81) under rec (10,627) (10,501) (126) under rec TOTAL INCOME (68,998) (152) under rec (264) under rec (24,645) (24,323) (322) under rec NET EXPENDITURE 129,342 0 0 40,979 40,979 0 50
Page 51
Appendix B South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 11 August 2023 (No 5) Education Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 5 11/08/23 Over / Under 11/08/23 11/08/23 Service Departments :- £m £m £m £m £m £m Education 417.789 417.789 0.000 152.845 152.845 0.000 Total Education Resources 417.789 417.789 0.000 152.845 152.845 0.000 5 51
Page 52
Education Resources Variance Analysis 2023/24 (Period 5) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 264k under APT&C Basic / Superannuation / National Insurance - 288k under Early Years - 288k under The underspend mainly relates to Early Years posts and is the result of staff turnover. Transport and Plant (290k) over Pupil Transport - Strathclyde Passenger Transport - (287k) over Schools - (287k) over This is a demand led service and reflects the volume of children requiring mainstream transport to school and increased costs. Payments to Other Bodies (474k) over Independent School Places - (448k) over Schools - (448k) over This 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. Income 505k over recovered Early Years Fees - 505k over recovered Early Years - 505k over recovered The over recovery in Early Years fees relates to an increased uptake of available nursery places beyond 1140 hours. * The underlined variances represent new variances since the last report. 52
Page 53
South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under EMPLOYEE COSTS TEACHERS BASIC 174,435 0 0 62,114 62,114 0 TEACHERS SUPERANNUATION 39,454 0 0 14,157 14,157 0 TEACHERS NI 18,052 0 0 7,044 7,044 0 DAILY TEACHERS BASIC 1,345 0 0 1,345 1,345 0 TEACHERS TRAINING 492 0 0 62 62 0 APT&C BASIC 69,684 38 under 132 under 23,340 23,160 180 under APT&C SUPERANNUATION 12,680 16 under 50 under 4,580 4,516 64 under APT&C NIC 4,881 4 under 42 under 1,762 1,718 44 under SESSIONAL WORK 85 0 0 85 85 0 TRAVEL AND SUBSISTANCE 225 0 0 57 57 0 OTHER EMPLOYEE COSTS 159 0 0 92 92 0 PENSION INCREASES 434 1 under 0 145 142 3 under PREMATURE RETIRALS 4,660 0 0 1,681 1,681 0 ADDITIONAL PENSION COSTS 0 (12) over (27) over 0 27 (27) over EMPLOYEE COSTS 326,586 47 under 197 under 116,464 116,200 264 under PROPERTY COSTS RATES 15,010 0 0 0 0 0 SCOTTISH WATER - METERED (DRAINAGE) CHARGES 1,000 0 0 128 128 0 SCOTTISH WATER - METERED CHARGES 733 0 0 72 72 0 RENT 266 0 0 64 64 0 SERVICE CHARGE 39 0 0 33 33 0 PROPERTY INSURANCE 482 0 0 0 0 0 SECURITY COSTS 68 0 0 19 19 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 53 0 1 under 3 3 0 LIFE CYCLE MAINTENANCE 2 0 0 2 2 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 73 0 0 73 73 0 ADAPTIONS - INTERNAL CONTRACTORS 114 0 0 63 63 0 ELECTRICITY - CONTRACT 5,278 0 0 1,741 1,741 0 GAS 4,962 0 0 655 655 0 HEATING OIL 164 0 0 14 14 0 SOLID FUEL 171 0 0 45 45 0 JANITOR SERVICE 104 0 0 13 13 0 JANITORIAL SUPPLIES 19 0 0 0 0 0 . CLEANING CONTRACT 310 0 0 102 102 0 CLEANING OUTWITH CONTRACT 8 0 0 0 0 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 237 0 0 180 180 0 HEALTH & HYGIENE MATERIALS 45 0 0 0 0 0 WINDOW CLEANING 3 0 0 0 0 0 REFUSE UPLIFT 23 0 0 7 7 0 OTHER PROPERTY COSTS 857 0 0 0 0 0 OFFICE ACCOM-FACILITIES MANAGEMENT 4 0 0 4 4 0 ACCOMMODATION RECHARGE TO USERS 882 0 0 882 882 0 PROPERTY COSTS 30,907 0 1 under 4,100 4,100 0 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 111 0 0 85 85 0 COMPUTER EQUIPMENT RENTAL 1 0 0 0 0 0 I.T. EQUIPMENT MAINT-CONTRACT 3,111 0 0 1,300 1,300 0 I.T. ELECTRONIC MESSAGING 36 0 0 15 15 0 EQUIPMENT, APPARATUS AND TOOLS 62 0 0 14 14 0 SMALL TOOLS 3 0 0 2 2 0 AIDS FOR CLIENTS 119 0 0 41 41 0 ADAPTATIONS FOR CLIENTS 9 0 0 6 6 0 SUPPLIES FOR CLIENTS 1 0 0 1 1 0 FURNITURE - OFFICE 10 0 0 8 8 0 FURNITURE - GENERAL 97 0 0 24 24 0 FURNISHINGS (INCL. CROCKERY & LINEN) 11 0 0 8 8 0 MATERIALS 12 0 0 11 11 0 MATERIALS, APPARATUS AND EQUIPMENT 1,790 0 (15) over 727 747 (20) over PUPIL EQUITY FUNDING 7,133 0 0 0 0 0 SAC FUNDING 337 0 0 0 0 0 LIBRARY/RESOURCE CENTREMATERIALS 80 0 0 22 22 0 AUDIO VISUAL 10 0 0 10 10 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 8 0 0 8 8 0 TV LICENCES - EDUCATION 23 0 0 1 1 0 FOODSTUFFS - GENERAL 34 0 0 12 12 0 PROTECTIVE CLOTHING & UNIFORMS 20 0 0 14 14 0 LAUNDRY COSTS 1 0 0 0 0 0 OTHER SUPPLIES AND SERVICES 26 0 0 0 0 0 HEALTH AND SAFETY 150 0 0 47 47 0 CATERING - CONTRACT 2,700 0 0 109 109 0 CATERING - OUTWITH CONTRACT 9 0 0 1 1 0 CATERING - EXTERNAL 5 0 0 4 4 0 ARTIST FEES / PERFORMING ARTS / ENTERTA 8 0 0 8 8 0 DELIVERY CHARGE 3 0 0 2 2 0 SUPPLIES AND SERVICES 15,920 0 (15) over 2,480 2,500 (20) over 53
Page 54
South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under TRANSPORT AND PLANT FLEET SERVICES - FUEL 7 0 0 7 7 0 POOL CAR CHARGES-RENTAL 10 0 0 10 10 0 OTHER TRANSPORT COSTS 2 0 0 1 1 0 INSURANCE 3 0 0 0 0 0 FLEET SERVICE CHARGES - SCHEDULED MAINTENANCE 45 3 under 0 0 0 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 14 (2) over 0 9 9 0 FLEET SERVICE CHARGES - LEASING 66 0 0 57 57 0 FLEET SERVICE CHARGES - HIRED VEHICLES 0 (3) over 0 0 0 0 FLEET SERVICE CHARGES - ROAD FUND LICENCES/MOT 4 (1) over 0 1 1 0 FLEET SERVICE CHARGES - FUEL 120 5 under 0 34 34 0 FLEET SERVICE CHARGES - DRIVERS 1,032 0 0 24 24 0 FLEET SERVICE CHARGES - BUS ESCORTS 258 0 0 138 138 0 HIRE OF EXTERNAL VEHICLES 95 0 0 95 95 0 HIRE OF SKIPS 3 (1) over 0 3 5 (2) over EXTERNAL TRANSPORT CONTRACT 3 (1) over 0 3 3 0 PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 5,949 0 0 1,626 1,626 0 PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 6,083 (90) over (287) over 2,291 2,578 (287) over PUPIL TRANSPORT - OTHER 142 0 0 25 25 0 TAXI CHARGES - AD HOC 0 0 0 0 1 (1) over TRANSPORT AND PLANT 13,836 (90) over (287) over 4,324 4,614 (290) over ADMINISTRATION PRINTING AND STATIONERY 396 0 0 251 251 0 TELEPHONES 229 0 3 under 0 0 0 MOBILE PHONES 7 0 0 0 0 0 ADVERTISING - OTHER 11 0 0 0 0 0 POSTAGES/COURIERS 71 0 0 14 14 0 MEMBERSHIP FEES/SUBSCRIPTIONS 75 0 0 75 75 0 INSURANCE 76 0 0 0 0 0 MEDICAL COSTS 6 0 0 6 6 0 HOSPITALITY / CIVIC RECOGNITION 2 0 0 2 2 0 SECURITY UPLIFT FEES 2 0 0 1 1 0 OTHER ADMIN COSTS 2 0 0 0 0 0 CONFERENCES - OFFICIALS (incl associated costs) 53 4 under 12 under 15 0 15 under TRAINING 155 0 0 107 107 0 ADMINISTRATION 1,085 4 under 15 under 471 456 15 under PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 0 (1) over 0 0 0 0 OTHER LOCAL AUTHORITIES 1,431 0 (26) over 119 145 (26) over SCOTTISH QUALIFICATIONS AUTHORITY 1,563 0 0 1,563 1,563 0 PAYMENTS TO OTHER BODIES 19,698 0 0 8,284 8,284 0 INDEPENDENT SCHOOL PLACES 4,507 (200) over (369) over 1,703 2,151 (448) over CONTRACT SPEECH THERAPY 678 0 0 0 0 0 SCHOOL ACTIVITIES 229 0 0 229 229 0 RESEARCH GRANTS - EDUCATION 43 0 0 43 43 0 PARENT COUNCILS (PREV.SCHOOL BOARDS) 28 0 2 under 7 7 0 P.E. FACILITIES 92 0 0 4 4 0 ACTIVITIES PROGRAMME 569 0 0 57 57 0 COUNSELLING 1,149 0 0 236 236 0 COPYRIGHT AGREEMENT 211 0 0 211 211 0 VAT FREE EXCURSIONS - EDUCATION 45 0 0 45 45 0 PRIVATE INDIVIDUALS - GENERAL 6 0 0 6 6 0 PAYMENT TO OTHER BODIES 30,249 (201) over (393) over 12,507 12,981 (474) over PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 44,115 0 0 13,469 13,469 0 PAYMENT TO CONTRACTORS 44,115 0 0 13,469 13,469 0 TRANSFER PAYMENTS EDUCATION MAINTENANCE ALLOWANCE 284 0 0 284 284 0 FOOTWEAR & CLOTHING GRANTS 2,273 0 0 1,562 1,562 0 WORK EXPERIENCE 16 0 0 0 0 0 CONCESSIONARY FARES 1 0 0 1 1 0 TRANSFER PAYMENTS 2,574 0 0 1,847 1,847 0 54
Page 55
South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under FINANCING CHARGES LEASING CHARGES - OPERATIONAL 3 0 0 0 0 0 I.T. EQUIPMENT LEASING - CONTRACT 384 0 0 133 133 0 FINANCING CHARGES 387 0 0 133 133 0 TOTAL EXPENDITURE 465,659 (240) over (482) over 155,795 156,300 (505) over INCOME GOVERNMENT GRANT - GAELIC EDUCATION (170) 0 0 (165) (165) 0 GOVERNMENT GRANTS - OTHER EDUCATION GRANTS (42,271) 0 0 (66) (66) 0 CONTRIBUTIONS FROM OTHER BODIES (3,303) 0 0 (1,615) (1,615) 0 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (744) 0 0 0 0 0 PLAYGROUP ACCOMMODATION CHARGE (10) 0 0 (3) (3) 0 EARLY YEARS FEES (410) 240 over rec 479 over rec (185) (690) 505 over rec RENTAL INCOME (20) 0 0 (5) (5) 0 COURSE FEES (35) 0 0 (5) (5) 0 OTHER INCOME (25) 0 3 over rec (24) (24) 0 ACCOMMODATION INCOME FROM USERS (882) 0 0 (882) (882) 0 INCOME (47,870) 240 over rec 482 over rec (2,950) (3,455) 505 over rec NET EXPENDITURE 417,789 0 0 152,845 152,845 0 55
Page 56
56
Page 57
Appendix C South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 11 August 2023 (No 5) Finance and Corporate Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 5 11/08/23 Over / Under 11/08/23 11/08/23 Service Departments :- £m £m £m £m £m £m Finance Services - Strategy 2.118 2.118 0.000 1.163 1.124 0.039 under Finance Services - Transactions 18.448 18.448 0.000 7.056 6.844 0.212 under Audit and Compliance Services 0.374 0.374 0.000 0.178 0.189 (0.011) over Information Technology Services 5.226 5.226 0.000 6.177 6.124 0.053 under Communications and Strategy Services 2.805 2.805 0.000 1.292 1.300 (0.008) over Administration and Licensing Services 4.279 4.279 0.000 1.862 1.971 (0.109) over Personnel Services 8.308 8.308 0.000 3.653 3.829 (0.176) over Total Finance and Corporate Resources 41.558 41.558 0.000 21.381 21.381 0.000 5 57
Page 58
Finance and Corporate Resources Variance Analysis 2023/24 (Period 5) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 130k under APT&C Basic / Superannuation / NI - 151k under Finance Services (Transactions) - 248k under The underspend is due to vacant posts within the Service which are being recruited in line with Service requirements. Personnel Services – (145k) over Administration, Legal and Licensing – (81k) over IT Services – 91k under This overspend is in relation to external funding for projects and the impact of phasing. This overspend relates to lower than anticipated staff turnover. This underspend relates to the vacant posts within the service. Supplies and Services (89k) over Computer Equipment Purchase - (34k) over Computer Equipment Maintenance – (22k) over Finance Services (Transactions) – (22k) over IT Services – (24k) over This overspend relates to additional fees being prepaid into the current year within Customer Support. This overspend reflects the timing of expenditure, an element of which will be recharged at the end of the year. 58
Page 59
Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services Cont. IT Equipment Maintenance Contract – (19k) Over Administration, Legal, and Licensing – (16k) Over This overspend reflects additional costs of online broadcasting licenses. Administration Costs (83k) over Postages & Couriers- (20k) over Medical Costs – (33k) over Legal Expenses – (18k) over Finance Services (Transactions) - (20k) over Personnel Services – (33k) over Personnel Services – (15k) over The overspend reflects the volume of postages to constituents currently required for service delivery. The overspend reflects the level of medical referrals across the Council, the costs of which will be recharged later in the year. The overspend reflects unbudgeted costs that will be recharged later in the year. Payment to Contractors (26k) Over Payment to Private Contractor – (26k) Over Finance Services (Transactions) – (23k) Over This overspend reflects unbudgeted additional security costs required for service delivery. Income 70k over recovered Other Income – 58k over recovered Finance Services (Transactions) – 58k over recovered This over recovery reflects a higher than anticipated number of procurement rebates. * The underlined variances represent new variances since the last report. 59
Page 60
REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under EMPLOYEE COSTS APT & C BASIC 27,112 52 under 32 under 9,264 9,151 113 under APT & C OVERTIME 131 (2) over (7) over 45 58 (13) over APT & C SUPERANNUATION 5,381 8 under 52 under 1,776 1,714 62 under APT & C NIC 2,554 (25) over (23) over 842 866 (24) over MANUAL BASIC 15 (3) over (6) over 5 12 (7) over MANUAL OVERTIME 0 0 (1) over 0 1 (1) over TRAVEL AND SUBSISTANCE 20 (1) over (1) over 6 10 (4) over OTHER EMPLOYEE COSTS 139 (47) over 36 under 47 1 46 under PENSION INCREASES 869 (24) over (12) over 296 326 (30) over ADDITIONAL PENSION COSTS 0 0 (8) over 0 12 (12) over EMPLOYEE COSTS 36,221 (42) over 62 under 12,281 12,151 130 under PROPERTY COSTS RATES 42 0 0 0 0 0 SCOTTISH WATER - METERED CHARGES 3 0 0 0 0 0 RENT 50 0 0 6 6 0 SERVICE CHARGE 1 0 0 0 0 0 PROPERTY INSURANCE 1 0 0 0 0 0 SECURITY COSTS 128 0 (11) over 11 11 0 ELECTRICITY - CONTRACT 22 0 0 1 1 0 GAS 12 0 0 0 0 0 FIXTURE & FITTINGS 1,707 0 0 296 296 0 REFUSE UPLIFT 1 0 0 0 0 0 OTHER PROPERTY COSTS 2,196 0 0 0 0 0 PROPERTY COSTS 4,163 0 (11) over 314 314 0 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 3,793 (7) over (24) over 2,409 2,443 (34) over COMPUTER EQUIPMENT MAINTENANCE 2,072 0 (23) over 2,036 2,058 (22) over I.T. EQUIPMENT MAINT - CONTRACT 582 0 (5) over 96 115 (19) over I.T. ELECTRONIC MESSAGING 123 0 0 0 0 0 EQUIPMENT, APPARATUS AND TOOLS 159 (1) over (1) over 36 37 (1) over SUPPLIES FOR CLIENTS 219 0 0 62 62 0 FURNITURE - OFFICE 1 0 0 0 0 0 MATERIALS 112 0 0 45 45 0 MATERIALS, APPARATUS AND EQUIPMENT 0 0 (2) over 0 2 (2) over AUDIO VISUAL 0 0 (1) over 0 1 (1) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 6 0 0 0 0 0 FOODSTUFFS - GENERAL 26 0 0 3 3 0 PROTECTIVE CLOTHING & UNIFORMS 4 0 0 1 1 0 OTHER SUPPLIES AND SERVICES 111 (4) over (4) over 40 45 (5) over CATERING - OUTWITH CONTRACT 6 0 0 0 0 0 OUTSOURCED MAIL 144 0 0 62 67 (5) over SUPPLIES AND SERVICES 7,358 (12) over (60) over 4,790 4,879 (89) over TRANSPORT AND PLANT POOL CAR CHARGES - RENTAL 23 0 0 1 1 0 POOL CAR CHARGES - FUEL 5 0 0 0 0 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 1 0 0 0 0 0 FLEET SERVICE CHARGES - LEASING 5 0 (1) over 1 2 (1) over FLEET SERVICE CHARGES - FUEL 1 0 0 0 0 0 FLEET SERVICE CHARGES - DRIVERS 36 0 0 0 0 0 TRANSPORT AND PLANT 71 0 (1) over 2 3 (1) over ADMINISTRATION PRINTING AND STATIONERY 535 0 (1) over 112 113 (1) over TELEPHONES 1,587 0 5 under 483 482 1 under MOBILE PHONES 178 0 (2) over 60 62 (2) over ADVERTISING - RECRUITMENT 18 0 0 10 10 0 ADVERTISING - OTHER 123 0 0 32 32 0 POSTAGES/COURIERS 945 0 (1) over 275 295 (20) over SMS MESSAGING 10 0 0 3 1 2 under MEMBERSHIP FEES/SUBSCRIPTIONS 230 (5) over (1) over 9 10 (1) over INSURANCE 140 0 0 0 0 0 MEDICAL COSTS 135 0 0 128 161 (33) over LEGAL EXPENSES 170 (1) over (29) over 35 53 (18) over HOSPITALITY / CIVIC RECOGNITION 30 0 0 4 4 0 PAYPOINT AGENCY FEES 70 0 0 29 32 (3) over SECURITY UPLIFT FEES 2 0 0 1 1 0 OTHER ADMIN COSTS 959 0 0 654 654 0 MEMBERS ALLOWANCES 1,870 0 0 637 637 0 CONFERENCES - MEMBERS (incl associated costs) 9 0 0 7 7 0 CONFERENCES - OFFICIALS (incl associated costs) 11 0 0 2 1 1 under TRAINING 803 0 (5) over 296 302 (6) over VOLUNTEERS' EXPENSES 0 (1) over (2) over 0 3 (3) over INTERNAL SUPPORT SERVICES ALLOCATION 42 0 0 0 0 0 ADMINISTRATION 7,867 (7) over (36) over 2,777 2,860 (83) over 60
Page 61
REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under PAYMENT TO OTHER BODIES MANAGEMENT AND TECHNOLOGY TRAINING GRANT 84 0 0 2 2 0 YOUTH EMPLOYMENT TRAINING INITIATIVE 240 0 0 65 65 0 GRANTS TO VOLUNTARY ORGANISATIONS 678 0 0 332 332 0 PAYMENTS TO OTHER BODIES 3,242 0 0 2,192 2,192 0 EXTERNAL AUDIT FEES 516 0 0 127 127 0 PRIVATE INDIVIDUALS - GENERAL 1 0 0 0 0 0 PAYMENT TO OTHER BODIES 4,761 0 0 2,718 2,718 0 PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 28 (1) over (13) over 28 54 (26) over PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 231 0 0 18 18 0 PAYMENT TO CONTRACTORS 259 (1) over (13) over 46 72 (26) over TRANSFER PAYMENTS RENT ALLOWANCE 23,581 0 0 7,692 7,692 0 RENT REBATES 42,069 0 0 13,258 13,258 0 TRANSFER PAYMENTS 65,650 0 0 20,950 20,950 0 FINANCING CHARGES LEASING CHARGES - OPERATIONAL 1 0 0 0 0 0 I.T. EQUIPMENT LEASING-CONTRACT 1,216 0 0 267 268 (1) over FINANCING CHARGES 1,217 0 0 267 268 (1) over TOTAL EXPENDITURE 127,567 (62) over (59) over 44,145 44,215 (70) over INCOME STATUTORY ADDITIONS - COST OF COLLECTION (815) 0 0 0 0 0 RENT REBATES SUBSIDY (37,191) 0 0 (11,706) (11,706) 0 RENT ALLOWANCE SUBSIDY (23,067) 0 0 (6,975) (6,975) 0 DWP SUBSIDY (1,170) 0 0 (450) (462) 12 under DHP (283) 0 0 (283) (283) 0 CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (85) 0 0 (85) (85) 0 CONTRIBUTIONS FROM OTHER BODIES (705) 0 0 (110) (110) 0 ESF GRANT (105) 0 0 0 0 0 SALES - DEPARTMENTS OF THE AUTHORITY (32) 0 0 0 0 0 FEES AND CHARGES - GENERAL (4,215) 1 over rec 1 under (1,302) (1,302) 0 CHARGES TO HEALTH BOARDS (38) 0 0 (38) (38) 0 FEES AND CHARGES - OTHER BODIES (221) 0 0 (40) (40) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,581) 0 0 (946) (946) 0 RENTAL INCOME (2) 0 0 0 0 0 HOME LOANS REPAYMENTS 0 3 over rec 0 0 0 0 BIRTH REGISTRATION (18) 0 0 (6) (6) 0 DEATH REGISTRATION (57) 0 0 (25) (25) 0 MARRIAGE STATUTORY FEES (120) 0 0 (49) (49) 0 EXTRACT ISSUE (105) 0 0 (34) (34) 0 MARRIAGES (54) 0 0 (18) (18) 0 CITIZENSHIP CEREMONIES (10) 0 0 (4) (4) 0 OTHER INCOME (8,462) 58 over rec 58 under (693) (751) 58 under REALLOCATION OF CENTRAL SUPPORT COSTS (6,623) 0 0 0 0 0 REALLOCATION OF SUPPORT COSTS (50) 0 0 0 0 0 INCOME (86,009) 62 over rec 59 over rec (22,764) (22,834) 70 over rec NET EXPENDITURE 41,558 0 0 21,381 21,381 0 61
Page 62
62
Page 63
Appendix D South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 11 August 2023 (No 5) Housing and Technical Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 5 11/08/23 Over / Under 11/08/23 11/08/23 Service Departments :- £m £m £m £m £m £m Housing Services 8.464 8.464 0.000 2.722 2.722 0.000 Property Services 5.712 5.712 0.000 11.575 11.575 0.000 Total Housing and Technical Resources 14.176 14.176 0.000 14.297 14.297 0.000 5 63
Page 64
Housing and Technical Resources (excl HRA) Variance Analysis 2023/24 (Period 5) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 578k under APT&C Basic / Overtime / Superannuation / National Insurance - 799k under Property Services - 807k under The variance relates to vacancies which are actively being recruited in line with Service requirements. Manual Basic / Overtime / Superannuation / National Insurance - (212k) over Property Services - (212k) over The variance reflects the current level of trade operatives and overtime required to meet service demands. Property Costs (249k) over Service Charge - (69k) over Property Services - (69k) over The overspend relates to the cost of shopping centre service charges which are not recoverable from tenants. Repairs and Maintenance - Internal / External Contractor - (33k) over Housing Services - (28k) over The overspend relates to the cost of works on temporary accommodation to meet current demand. This has been managed within the overall service budget. Electricity - Contract - (115k) over Property Services - (102k) over This relates to the current market prices for utilities which is higher than budget. Refuse Uplift - (40k) over Property Services - (37k) over The level of uplifts varies depending on the current workload demands and timing of capital and revenue works. 64
Page 65
Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (85k) over Materials/Stores - (96k) over Property Services - (96k) over Expenditure on materials varies depending on the current workload demands and timing of works on a wide variety of capital and revenue works. Payments to Contractors 215k under Payments to Private Contractors - 267k under Property Services - 267k under Expenditure on contractor payments varies depending on the current workload demands and timing of works on a wide variety of capital and revenue works. Payment to External Consultants - (52k) over Property Services - (52k) over This overspend reflects the requirement to purchase external professional services within the Projects team, to meet current service demands. Income (528k) under recovered Rental Income - (148k) under recovered Property Services - (148k) under recovered The under recovery relates to the shopping centre income which is lower than budgeted due to vacant units. Recovery from Capital / Recharges - Departments of the Authority - (399k) under recovered Property Services - (399k) under recovered The level of income recovered varies depending on the current workload and the timing of a wide variety of projects and is offset by a reduction in expenditure. * The underlined variances represent new variances since the last report. 65
Page 66
South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 2023/24 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under EMPLOYEE COSTS APT & C BASIC 16,065 96 under 440 under 5,466 4,895 571 under APT & C OVERTIME 204 5 under 15 under 65 48 17 under APT & C SUPERANNUATION 3,108 23 under 102 under 1,057 924 133 under APT & C NIC 1,668 14 under 59 under 567 489 78 under MANUAL BASIC 18,765 (15) over (22) over 6,423 6,439 (16) over MANUAL OVERTIME 588 (22) over (138) over 201 376 (175) over MANUAL SUPERANNUATION 3,613 (1) over 3 under 1,237 1,231 6 under MANUAL NIC 1,895 (7) over (24) over 649 676 (27) over TRAVEL AND SUBSISTANCE 25 0 - 2 under 7 7 0 - OTHER EMPLOYEE COSTS 339 (2) over (7) over 0 (10) 10 under PENSION INCREASES 602 (13) over 0 - 206 213 (7) over ADDITIONAL PENSION COSTS 13 (1) over (12) over 0 12 (12) over EMPLOYEE COSTS 46,885 77 under 418 under 15,878 15,300 578 under PROPERTY COSTS RATES 2,316 9 under 27 under 36 0 36 under SCOTTISH WATER - UNMETERED CHARGES 12 1 under 2 under 3 0 3 under SCOTTISH WATER - METERED CHARGES 240 (2) over 3 under 48 47 1 under RENT 1,836 (3) over (3) over 508 509 (1) over SERVICE CHARGE 439 0 - (69) over 155 224 (69) over FACTORING CHARGES 9 0 - 0 - 0 0 0 - OTHER ACCOMMODATION COSTS 2,274 0 - 25 under 1,414 1,389 25 under BED AND BREAKFAST 27 0 - (14) over 9 28 (19) over PROPERTY INSURANCE 374 4 under 7 under 48 48 0 - SECURITY COSTS 299 5 under 15 under 112 96 16 under GROUND MAINTENANCE 52 (1) over (1) over 52 53 (1) over GROUNDS MAINTENANCE ADDITIONAL WORKS 10 0 - 0 - 3 2 1 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 2,796 (13) over 1,041 under 1,947 714 1,233 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 0 0 - 0 - 0 1 (1) over LIFE CYCLE MAINTENANCE 600 (1) over (947) over 583 1,658 (1,075) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 390 (2) over (145) over 202 393 (191) over HOUSING - RENT FREE ACCOMMODATION 0 (2) over (4) over 0 5 (5) over HOUSING - RENT W/O UNLET PERIODS 740 0 - 21 under 289 272 17 under HOUSING - RENT W/O BAD PERIODS 778 2 under 7 under 75 64 11 under ELECTRICITY - CONTRACT 903 (1) over (43) over 342 457 (115) over ELECTRICITY - NON CONTRACT 29 0 - 3 under 11 6 5 under GAS 650 (7) over (8) over 205 228 (23) over HEATING OIL 11 0 - 0 - 1 1 0 - FIXTURE & FITTINGS 891 0 - (18) over 422 445 (23) over JANITOR SERVICE 164 12 under 12 under 152 152 0 - CLEANING CONTRACT 407 (16) over (16) over 371 393 (22) over CLEANING OUTWITH CONTRACT 0 (16) over (16) over 0 11 (11) over CLEANING MATERIALS 10 0 - 0 - 3 2 1 under WINDOW CLEANING 2 0 - 1 under 1 0 1 under PEST CONTROL 6 (2) over 0 - 5 5 0 - REFUSE UPLIFT 404 28 under (17) over 125 165 (40) over REMOVAL & STORAGE COSTS 52 0 - 7 under 18 10 8 under OTHER PROPERTY COSTS 511 (6) over 5 under 207 200 7 under OFFICE ACCOM-FACILITIES MANAGEMENT 1,113 (18) over (18) over 1,113 1,131 (18) over ACCOMMODATION RECHARGE TO USERS 33 0 - 0 - 18 18 0 - PROPERTY COSTS 18,378 (29) over (143) over 8,478 8,727 (249) over SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 475 11 under (40) over 309 350 (41) over COMPUTER EQUIPMENT MAINTENANCE 7 2 under 2 under 3 0 3 under I.T. EQUIPMENT MAINT-CONTRACT 223 (8) over 22 under 81 39 42 under EQUIPMENT, APPARATUS AND TOOLS 46 3 under 8 under 14 2 12 under ADAPTATIONS FOR CLIENTS 500 0 - (9) over 150 150 0 - FURNITURE - OFFICE 0 0 - (1) over 0 1 (1) over FURNISHINGS 0 (16) over (5) over 0 4 (4) over MATERIALS 12,715 0 - (301) over 3,916 4,012 (96) over AUDIO VISUAL 10 0 - 0 - 7 7 0 - PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 - 0 - 0 0 0 - TV LICENCES - EDUCATION 1 0 - 0 - 0 0 0 - FOODSTUFFS - GENERAL 2 0 - 0 - 0 0 0 - PROTECTIVE CLOTHING & UNIFORMS 44 2 under 5 under 14 6 8 under OTHER SUPPLIES AND SERVICES 183 3 under 5 under 73 74 (1) over HEALTH AND SAFETY 1 0 - 0 - 0 1 (1) over CATERING - CONTRACT 1 0 - 0 - 0 0 0 - OUTSOURCED MAIL 0 (1) over (4) over 0 7 (7) over SUPPLIES AND SERVICES 14,210 (4) over (318) over 4,567 4,652 (85) over 66
Page 67
South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 2023/24 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under TRANSPORT AND PLANT PURCHASE OF PLANT 125 (6) over (12) over 45 58 (13) over FLEET SERVICES - FUEL 0 (1) over (1) over 0 3 (3) over FLEET SERVICES - VEHICLE HIRE 42 0 - (1) over 12 12 0 - POOL CAR RECHARGE - RENTAL CHARGE 111 (8) over (1) over 12 16 (4) over POOL CAR RECHARGE - FUEL 26 1 under 3 under 6 0 6 under POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 - 0 - 0 0 0 - OTHER TRANSPORT COSTS 0 0 - (1) over 0 1 (1) over TRANSPORT INSURANCE 44 3 under 11 under 14 0 14 under LICENCES 0 0 - (5) over 0 5 (5) over PLANT SERVICES 7 0 - 0 - 7 9 (2) over FLEET SERVICE CHARGES VEHICLE MAINTENANCE 329 (5) over (11) over 144 154 (10) over FLEET SERVICE CHARGES UNSCHEDULED LABOUR 1 0 - 0 - 1 0 1 under FLEET SERVICE CHARGES PLANT MAINTENANCE 7 (1) over 0 - 7 7 0 - FLEET SERVICE CHARGES ASSET MODIFICATIONS 15 1 under 0 - 1 1 0 - FLEET SERVICE CHARGES LEASING 1,402 0 - (46) over 596 640 (44) over FLEET SERVICE CHARGES HIRED VEHICLES 202 5 under 10 under 80 72 8 under FLEET SERVICE CHARGES CONTRACT HIRE 49 2 under 2 under 6 3 3 under FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 117 (4) over 0 - 89 95 (6) over FLEET SERVICE CHARGES FUEL 842 (4) over 31 under 253 251 2 under HIRE OF EXTERNAL VEHICLES 23 (1) over (4) over 17 18 (1) over HIRE OF EXTERNAL PLANT 257 16 under 47 under 79 19 60 under HIRE OF SCAFOLDING 1,077 (5) over 4 under 315 286 29 under HIRE OF SKIPS 32 (16) over (36) over 5 55 (50) over TAXI CHARGES - CONTRACTED 13 (1) over 0 - 4 4 0 - TRANSPORT AND PLANT 4,722 (24) over (10) over 1,693 1,709 (16) over ADMINISTRATION PRINTING AND STATIONERY 84 0 - 8 under 25 20 5 under TELEPHONES 93 6 under 20 under 27 2 25 under MOBILE PHONES 50 2 under 8 under 15 6 9 under ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 7 0 - 0 - 0 0 0 - ADVERTISING - OTHER 6 0 - 2 under 2 1 1 under POSTAGES/COURIERS 21 (2) over (4) over 3 10 (7) over MEMBERSHIP FEES/SUBSCRIPTIONS 14 (3) over 0 - 4 3 1 under INSURANCE 216 4 under 5 under 18 0 18 under MEDICAL COSTS 16 0 - (2) over 5 6 (1) over LEGAL EXPENSES 16 (2) over (3) over 2 6 (4) over PETTY OUTLAYS 12 1 under (4) over 4 8 (4) over HOSPITALITY / CIVIC RECOGNITION 2 0 - 0 - 2 4 (2) over PAYPOINT AGENCY FEES 0 (4) over (4) over 0 4 (4) over OTHER ADMIN COSTS 13 0 - 2 under 3 2 1 under TRAINING 0 0 - (1) over 0 1 (1) over INTERNAL SUPPORT SERVICES ALLOCATION 457 0 - 0 - 0 0 0 - CENTRAL ADMINISTRATION 2,749 0 - 0 - 0 0 0 - ADMINISTRATION 3,756 2 under 27 under 110 73 37 under PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 1,803 3 under 8 under 51 37 14 under PAYMENTS TO OTHER BODIES 1,166 0 - 0 - 230 230 0 - SUPPORTING PEOPLE INTERNAL PROVIDER 1,201 0 - 0 - 466 466 0 - SUPPORTING PEOPLE EXTERNAL PROVIDER 661 0 - 5 under 237 205 32 under HOUSING ADMINISTRATION 886 0 - 0 - 450 450 0 - ASSISTANCE TO HOME OWNERS 982 0 - (9) over 618 618 0 - PRIVATE INDIVIDUALS - GENERAL 155 (1) over 0 - 1 1 0 - PAYMENT TO OTHER BODIES 6,854 2 under 4 under 2,053 2,007 46 under PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 18,484 0 - 493 under 2,946 2,679 267 under PAYMENT TO EXTERNAL CONSULTANTS 306 (20) over (48) over 66 118 (52) over PAYMENT TO CONTRACTORS 18,790 (20) over 445 under 3,012 2,797 215 under FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 152 4 under 1 under 14 13 1 under INTEREST ON REVENUE BALANCES 2 0 - 0 - 1 0 1 under FINANCING CHARGES 154 4 under 1 under 15 13 2 under TOTAL EXPENDITURE 113,749 8 under 424 under 35,806 35,278 528 under 67
Page 68
South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 2023/24 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under INCOME CONTRIBUTIONS FROM OTHER BODIES (2,173) 0 - 0 - (579) (579) 0 - SALES - DEPARTMENTS OF THE AUTHORITY (460) 0 - 0 - 0 0 0 - FEES AND CHARGES - GENERAL (580) 0 - 5 over rec (102) (92) (10) under rec FEES AND CHARGES - DEPARTMENTS OF THE A (48) 0 - 0 - 0 0 0 - RENTAL INCOME (4,775) (1) under rec (103) under rec (1,722) (1,574) (148) under rec HOUSE RENTS (5,495) 0 - 19 over rec (2,235) (2,272) 37 over rec OTHER INCOME (2,732) 0 - (6) under rec (885) (877) (8) under rec REALLOCATION OF CENTRAL SUPPORT COSTS (876) 0 - 0 - 0 0 0 - REALLOCATION OF SUPPORT COSTS (1,628) 0 - 0 - 0 0 0 - RECOVERY FROM CAPITAL (42,648) (322) under rec (2,733) under rec (9,530) (6,101) (3,429) under rec RECHARGES - DEPARTMENTS OF AUTHORITY (38,059) 315 over rec 2,394 over rec (6,456) (9,486) 3,030 over rec MANUAL RECHARGES - DEPARTMENTS OF AUTHORITY (99) 0 - 0 - 0 0 0 - INCOME (99,573) (8) under rec (424) under rec (21,509) (20,981) (528) under rec NET EXPENDITURE 14,176 0 - 0 - 14,297 14,297 0 - 68
Page 69
Appendix E Housing and Technical Resources - HRA Variance Analysis 2023/24 (Period 5) Subjective Head Variance Subjective line Service / amount Explanation Property Costs (530k) over Repairs and Maintenance - Internal and External Contractor - (368k) over HRA The net overspend reflects the current demand for repairs and continuing high cost and volume of voids. The position includes a recharge for recovery of costs from chargeable services. Cleaning Contract - (122k) over HRA This overspend is due to inflationary price increases. Income 608k over recovered House Rents - 168k over recovered HRA The over recovery is due to the timing of new builds which completed ahead of the anticipated profiles. Year End Transfer from the Balance Sheet - 466k over recovered HRA The budget assumes a level of transfer from reserves, due to the current net overspend across the service. This is mainly as a result of the aforementioned recovery of costs from chargeable services. 5 69
Page 70
South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 2022/23 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under EMPLOYEE COSTS APT & C BASIC 10,946 0 - (31) over 3,747 3,781 (34) over APT & C OVERTIME 78 (1) over 5 under 27 20 7 under APT & C SUPERANNUATION 1,943 0 - (27) over 665 700 (35) over APT & C NIC 1,047 0 - 18 under 358 334 24 under TRAVEL AND SUBSISTANCE 28 4 under 6 under 10 1 9 under PENSION INCREASES 211 0 - 0 - 72 75 (3) over ADDITIONAL PENSION COSTS 0 0 - (6) over 0 6 (6) over EMPLOYEE COSTS 14,253 3 under (35) over 4,879 4,917 (38) over PROPERTY COSTS RATES 105 0 - 0 - 0 0 0 - SCOTTISH WATER - UNMETERED CHARGES 4 0 - 1 under 1 0 1 under SCOTTISH WATER - METERED CHARGES 8 1 under 1 under 2 3 (1) over RENT 6 0 - 0 - 0 0 0 - SERVICE CHARGE 65 0 - 0 - 0 0 0 - OTHER ACCOMMODATION COSTS 31 0 - 0 - 0 0 0 - PROPERTY INSURANCE 1,145 0 - 0 - 0 0 0 - SECURITY COSTS 55 9 under 0 - 4 1 3 under GROUND MAINTENANCE 4,465 0 - 0 - 3,751 3,751 0 - REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 35,777 (19) over (157) over 7,989 8,357 (368) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 877 0 - (33) over 270 293 (23) over HOUSING - RENT FREE ACCOMMODATION 155 (2) over 0 - 113 113 0 - HOUSING - RENT W/O UNLET PERIODS 2,445 0 - (15) over 1,196 1,196 0 - HOUSING - RENT W/O BAD PERIODS 3,524 0 - 0 - 267 267 0 - ASBESTOS 139 1 under 7 under 48 35 13 under FIXED ELECTRICAL 0 0 - 0 - 0 1 (1) over ELECTRICITY - CONTRACT 1,008 0 - 0 - 292 292 0 - GAS 301 (6) over (18) over 93 109 (16) over HEATING OIL 54 0 - 4 under 17 13 4 under SOLID FUEL 3 0 - 1 under 1 0 1 under FIXTURE & FITTINGS 58 0 - 0 - 54 54 0 - JANITOR SERVICE 74 0 - (7) over 29 30 (1) over CLEANING CONTRACT 384 0 - (122) over 384 506 (122) over CLEANING MATERIALS 60 3 under 0 - 8 8 0 - WINDOW CLEANING 16 0 - 2 under 5 4 1 under PEST CONTROL 122 (4) over 0 - 56 56 0 - REFUSE UPLIFT 0 (3) over (11) over 0 12 (12) over REMOVAL & STORAGE COSTS 14 (1) over (1) over 5 6 (1) over OTHER PROPERTY COSTS 34 (2) over (1) over 12 20 (8) over PROPERTY COSTS 50,929 (23) over (349) over 14,597 15,127 (530) over SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 253 9 under 0 - 30 30 0 - I.T. EQUIPMENT MAINT-CONTRACT 75 19 under 0 - 0 0 0 - EQUIPMENT, APPARATUS AND TOOLS 13 0 - 1 under 5 5 0 - ADAPTATIONS FOR CLIENTS 0 (15) over 0 - 0 0 0 - FURNITURE - OFFICE 10 (1) over 1 under 3 4 (1) over MATERIALS 0 (15) over 0 - 0 0 0 - MATERIALS, APPARATUS AND EQUIPMENT 0 0 - (1) over 0 1 (1) over FOODSTUFFS - GENERAL 6 (13) over (15) over 2 17 (15) over PROTECTIVE CLOTHING & UNIFORMS 12 (1) over 1 under 4 2 2 under LAUNDRY COSTS 16 (2) over (4) over 6 8 (2) over OTHER SUPPLIES AND SERVICES 33 4 under (4) over 32 29 3 under HEALTH AND SAFETY 15 2 under 3 under 5 2 3 under OUTSOURCED MAIL 0 (5) over 0 - 0 0 0 - SUPPLIES AND SERVICES 433 (18) over (18) over 87 98 (11) over TRANSPORT AND PLANT POOL CAR RECHARGE - RENTAL CHARGE 26 2 under 0 - 8 7 1 under POOL CAR RECHARGE - FUEL 6 0 - 1 under 2 0 2 under POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 - 0 - 0 0 0 - FLEET SERVICE CHARGES VEHICLE MAINTENANCE 23 0 - 1 under 7 6 1 under FLEET SERVICE CHARGES LEASING 72 (1) over (13) over 22 32 (10) over FLEET SERVICE CHARGES HIRED VEHICLES 34 3 under 8 under 11 0 11 under FLEET SERVICE CHARGES CONTRACT HIRE 0 0 - (1) over 0 1 (1) over FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 8 0 - 1 under 3 1 2 under FLEET SERVICE CHARGES FUEL 22 1 under (2) over 7 7 0 - STORAGE 4 0 - 1 under 1 0 1 under TRANSPORT AND PLANT 196 5 under (4) over 61 54 7 under 70
Page 71
South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 2022/23 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under ADMINISTRATION PRINTING AND STATIONERY 61 (6) over 0 - 37 37 0 - BULK PRINTING 52 4 under 0 - 0 0 0 - TELEPHONES 73 3 under 13 under 23 4 19 under MOBILE PHONES 27 2 under 6 under 8 0 8 under ADVERTISING - OTHER 12 1 under 3 under 4 0 4 under POSTAGES/COURIERS 132 10 under 0 - 46 54 (8) over SMS MESSAGING 0 0 - (4) over 0 4 (4) over MEMBERSHIP FEES/SUBSCRIPTIONS 38 4 under (7) over 13 17 (4) over MEDICAL COSTS 25 (1) over 0 - 9 8 1 under LEGAL EXPENSES 61 1 under 8 under 20 22 (2) over PETTY OUTLAYS 4 0 - 1 under 1 0 1 under HOSPITALITY / CIVIC RECOGNITION 0 (4) over (4) over 0 4 (4) over GIRO BANK AGENCY FEES 9 2 under 3 under 4 0 4 under PAYPOINT AGENCY FEES 28 2 under (1) over 9 11 (2) over INTERNET AGENCY FEES 6 1 under 2 under 2 0 2 under OTHER ADMIN COSTS 15 (2) over (7) over 5 11 (6) over CONFERENCES - OFFICIALS 7 1 under 2 under 2 0 2 under INTERNAL SUPPORT SERVICES ALLOCATION 5,020 0 - 0 - 0 0 0 - ADMINISTRATION 5,570 18 under 15 under 183 172 11 under PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,909 0 - 0 - 752 752 0 - GRANTS TO VOLUNTARY ORGANISATIONS 2 0 - 0 - 0 0 0 - PAYMENTS TO VOLUNTARY ORGANISATIONS 31 0 - 0 - 1 1 0 - PAYMENTS TO OTHER BODIES 32 0 - (11) over 32 44 (12) over PRIVATE INDIVIDUALS - GENERAL 0 0 - (16) over 0 16 (16) over PAYMENT TO OTHER BODIES 2,974 0 - (27) over 785 813 (28) over PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 80 0 - 0 - 26 26 0 - PAYMENT TO EXTERNAL CONSULTANTS 20 0 - 0 - 5 5 0 - PAYMENT TO CONTRACTORS 100 0 - 0 - 31 31 0 - FINANCING CHARGES INTEREST-DEBT CHARGES 19,230 0 - 0 - 0 0 0 - I.T. EQUIPMENT LEASING-CONTRACT 67 0 - 0 - 3 3 0 - CFCR 27,162 0 - 0 - 8,382 8,401 (19) over INTEREST ON REVENUE BALANCES (67) 0 - 0 - 0 0 0 - FINANCING CHARGES 46,392 0 - 0 - 8,385 8,404 (19) over TOTAL EXPENDITURE 120,847 (15) over (418) over 29,008 29,616 (608) over INCOME SALES - DEPARTMENTS OF THE AUTHORITY (885) 0 - 0 - (450) (450) 0 - FEES AND CHARGES - GENERAL (4,547) 0 - 0 - (995) (995) 0 - RENTAL INCOME (449) 0 - 0 - 0 0 0 - HOUSE RENTS (104,668) 0 - 109 over rec (34,889) (35,057) 168 over rec LOCK UP RENTS (2,679) 0 - (11) under rec (1,340) (1,314) (26) under rec INSURANCE RECOVERIES (250) 0 - 0 - 0 0 0 - OTHER INCOME (1,745) 0 - 0 - (467) (467) 0 - REALLOCATION OF SUPPORT COSTS (717) 0 - 0 - 0 0 0 - YEAR END T/FER TO BALANCE SHEET (4,907) 15 over rec 320 over rec (1,510) (1,976) 466 over rec INCOME (120,847) 15 over rec 418 over rec (39,651) (40,259) 608 over rec NET EXPENDITURE 0 0 - 0 - (10,643) (10,643) 0 - 71
Page 72
72
Page 73
Appendix F South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 11 August 2023 (No 5) Social Work Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 5 11/08/23 Over / Under 11/08/23 11/08/23 Service Departments :- £m £m £m £m £m £m Performance and Support Services 6.358 6.358 0.000 1.968 1.879 0.089 under Children and Families 37.215 37.215 0.000 14.872 15.012 (0.140) over Adults and Older People 170.058 170.058 0.000 69.121 69.121 0.000 Justice and Substance Misuse 1.088 1.088 0.000 1.080 1.029 0.051 under Total Social Work Resources 214.719 214.719 0.000 87.041 87.041 0.000 5 73
Page 74
Social Work Resources Variance Analysis 2023/24 (Period 5) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (1,903k) over Admin & Clerical Staff – 269k under Managerial Support Specialist Staff - (269k) over Performance and Support – 98k under Adult and Older People – 131k under Adults and Older People - (236k) over Justice – 51k under All Admin underspends are due to staffing vacancies which are being filled. This underspend relates to Scheduling Assistant vacancies in Homecare, which are being recruited. This is offset by overtime costs in Managerial Support Specialist Staff (below). 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. Basic Grade Social Workers - 462k under Children and Families - 256k under Adult and Older People – 100k under This is a result of vacancies which are actively being recruited. This is a result of vacancies which are actively being recruited. 74
Page 75
Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont) Home Carers – (2,221k) over Adults and Older People – (2,221k) over This overspend to date relates to the increase in grade resulting from the job evaluation for Home Carers. Payment to Other Bodies 383k under Payments to Voluntary Organisations - 500k under Social Work - Foster Parents – (132k) over Adults and Older People - 502k under Children and Families - (132k) over This is a non-recurring underspend remaining from Carers Act Funding. This overspend is a result of the continuing requirement for children’s external foster placements. Payment to Contractors 1,434k under Payment to Private Contractor – Default – 76k under Long Term Care – 1,315k under Adult and Older People – 76k under Children and Families - (235k) over Adult and Older People – 1,550k under This underspend is attributable to commissioning savings. This overspend is a result of the continuing requirement for children’s residential external school placements. This underspend relates to Care Homes based on current commitments. 75
Page 76
Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (cont) Payment to Private Contractor – Respite – 90k under Payment to Private Contractor – Respite awaiting long term care – (59k) over Adult and Older People – 90k under Adult and Older People – (59k) over This underspend reflects the current demand for Respite services. This overspend is being funded from the underspend within the main Respite budget (above). These budgets are managed as one. Income 192k over recovered. Contributions from Other Bodies – 72k over recovered. Fees and Charges General – 119k over recovered Children and Families – 72k over recovered. Adult and Older People – 119k over recovered This is due to higher funding being received for Unaccompanied Asylum Seeking Children and Care Leavers. This is a non-recurring recovery of funding from service users in respect of Direct Payments that have not been fully utilised. * The underlined variances represent new variances since the last report. 76
Page 77
South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under EMPLOYEE COSTS ADMIN & CLERICAL STAFF - APT&C BASIC 5,413 104 under 222 under 1,854 1,569 285 under ADMIN & CLERICAL STAFF - APT&C OVERTIME 0 (6) over (29) over 0 49 (49) over ADMIN & CLERICAL STAFF - APT&C SUPERANNUATION 948 14 under 28 under 325 289 36 under ADMIN & CLERICAL STAFF - APT&C NIC 347 1 under 0 118 121 (3) over MANAGERIAL SUPPORT SPECIALIST STAFF BASIC 25,596 (24) over 76 under 7,749 7,701 48 under MANAGERIAL SUPPORT SPECIALIST STAFF OVERTIME 48 (90) over (214) over 15 273 (258) over MANAGERIAL SUPPORT SPECIALIST STAFF SUPERANNUATION 4,174 (12) over (10) over 1,421 1,437 (16) over MANAGERIAL SUPPORT SPECIALIST STAFF NIC 2,320 (24) over (34) over 794 837 (43) over BASIC GRADE SOCIAL WORKERS BASIC 11,232 123 under 309 under 3,947 3,556 391 under BASIC GRADE SOCIAL WORKERS OVERTIME 42 (9) over (17) over 11 27 (16) over BASIC GRADE SOCIAL WORKERS SUPERANNUATION 2,100 13 under 38 under 719 670 49 under BASIC GRADE SOCIAL WORKERS NIC 1,207 11 under 29 under 413 375 38 under HOSPITAL SOCIAL WORKERS BASIC 423 (13) over (25) over 145 175 (30) over HOSPITAL SOCIAL WORKERS OVERTIME 0 (3) over (7) over 0 9 (9) over HOSPITAL SOCIAL WORKERS SUPERANNUATION 82 (1) over (2) over 28 31 (3) over HOSPITAL SOCIAL WORKERS NIC 42 (2) over (4) over 14 19 (5) over INSTRUCTORS BASIC 1,297 4 under 0 424 412 12 under INSTRUCTORS SUPERANNUATION 215 (1) over (2) over 74 75 (1) over INSTRUCTORS NIC 113 1 under 2 under 39 36 3 under CARE STAFF - APT&C BASIC 18,227 54 under 154 under 6,248 6,061 187 under CARE STAFF - APT&C OVERTIME 754 (27) over (149) over 263 387 (124) over CARE STAFF - APT&C SUPERANNUATION 3,121 (10) over (28) over 1,068 1,098 (30) over CARE STAFF - APT&C NIC 1,545 (16) over (48) over 534 582 (48) over HOME CARERS BASIC 19,744 133 under (1,371) over 7,296 8,741 (1,445) over HOME CARERS OVERTIME 1,530 (109) over (170) over 394 588 (194) over HOME CARERS SUPERANNUATION 3,865 45 under (280) over 1,298 1,590 (292) over HOME CARERS NIC 1,802 (1) over (253) over 596 886 (290) over TRAVEL AND SUBSISTENCE 375 (16) over (20) over 87 104 (17) over OTHER EMPLOYEE COSTS 1,602 11 under (30) over 200 266 (66) over PENSION INCREASES 328 (4) over 9 under 137 126 11 under ADDITIONAL PENSION COSTS 0 (3) over (11) over 0 24 (24) over EMPLOYEE COSTS 108,492 143 under (1,837) over 36,211 38,114 (1,903) over PROPERTY COSTS RATES 363 0 0 3 0 3 under SCOTTISH WATER - UNMETERED CHARGES 44 2 under 3 under 8 4 4 under SCOTTISH WATER - METERED CHARGES 163 0 0 17 18 (1) over RENT 498 2 under 6 under 184 181 3 under PROPERTY INSURANCE 249 0 0 1 0 1 under SECURITY COSTS 3 0 2 under 1 0 1 under GROUND MAINTENANCE 3 0 1 under 1 0 1 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 0 (5) over (6) over 0 9 (9) over LIFE CYCLE MAINTENANCE 0 0 0 0 5 (5) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 63 (6) over (14) over 16 21 (5) over ELECTRICITY - CONTRACT 869 5 under 0 179 189 (10) over ELECTRICITY - NON CONTRACT 0 0 (69) over 0 0 0 GAS 1,089 2 under 70 under 188 185 3 under CLEANING CONTRACT 338 3 under 9 under 338 333 5 under CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 309 (6) over 15 under 71 69 2 under HEALTH & HYGIENE MATERIALS 88 (17) over (26) over 39 50 (11) over WINDOW CLEANING 12 (2) over (1) over 4 4 0 PEST CONTROL 1 0 0 0 0 0 REFUSE UPLIFT 38 2 under 0 11 15 (4) over REMOVAL & STORAGE COSTS 5 0 0 0 0 0 OTHER PROPERTY COSTS 237 24 under 15 under 86 62 24 under PROPERTY COSTS 4,372 4 under 5 under 1,147 1,145 2 under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 723 (1) over (9) over 120 131 (11) over COMPUTER EQUIPMENT MAINTENANCE 54 2 under 2 under 7 0 7 under I.T. EQUIPMENT MAINT-CONTRACT 237 2 under 2 under 7 5 2 under I.T. ELECTRONIC MESSAGING 240 5 under 1 under 2 0 2 under EQUIPMENT, APPARATUS AND TOOLS 131 6 under 16 under 35 19 16 under SMALL TOOLS 2 0 0 0 1 (1) over AIDS & ADAPTIONS 1,981 (3) over 2 under 564 571 (7) over SUPPLIES FOR CLIENTS 402 (1) over 13 under 115 116 (1) over FURNITURE - OFFICE 1 (25) over (27) over 0 29 (29) over FURNITURE - GENERAL 15 (1) over (3) over 15 26 (11) over FURNISHINGS (INCL. CROCKERY & LINEN) 18 (1) over 7 under 12 5 7 under MATERIALS 11 0 0 3 7 (4) over WILDLIFE AND FLORA 0 (1) over (1) over 0 1 (1) over MATERIALS, APPARATUS AND EQUIPMENT 0 (4) over (8) over 0 8 (8) over PROVISIONS - GENERAL 178 0 6 under 55 54 1 under FOOD PURCHASES WITHIN CONTRACT SERVICE 524 2 under (11) over 177 192 (15) over BEVERAGES 62 0 0 19 17 2 under SCHOOL MILK 37 (1) over (1) over 13 14 (1) over PROTECTIVE CLOTHING & UNIFORMS 658 8 under (13) over 341 365 (24) over LAUNDRY COSTS 6 (1) over (2) over 2 5 (3) over OTHER SUPPLIES AND SERVICES 52 0 4 under 17 11 6 under CATERING - CONTRACT 435 0 12 under 338 329 9 under CATERING - OUTWITH CONTRACT 112 2 under 22 under 28 6 22 under SUPPLIES AND SERVICES 5,879 (12) over 12 under 1,870 1,912 (42) over 77
Page 78
South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 0 (1) over 0 1 (1) over POOL CAR CHARGES-RENTAL 123 (37) over (5) over 56 64 (8) over POOL CAR CHARGES-FUEL 43 4 under 5 under 9 3 6 under POOL CAR CHARGES-ADDITIONAL COSTS 8 1 under 2 under 2 0 2 under OTHER TRANSPORT COSTS 791 0 (14) over 179 197 (18) over INSURANCE 24 0 0 0 0 0 LICENCES 0 0 (1) over 0 1 (1) over FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 69 (3) over (7) over 27 36 (9) over FLEET SERVICE CHARGES - ASSET MODIFICATIONS 0 0 (1) over 0 1 (1) over FLEET SERVICE CHARGES - LEASING 400 (2) over (16) over 285 303 (18) over FLEET SERVICE CHARGES - HIRED VEHICLES 32 (1) over 6 under 16 13 3 under FLEET SERVICE CHARGES - CONTRACT HIRE 7 0 0 0 0 0 FLEET SERVICE CHARGES - ROAD FUND LICENCES/MOT 28 0 4 under 12 11 1 under FLEET SERVICE CHARGES - FUEL 358 7 under 6 under 138 118 20 under FLEET SERVICE CHARGES - DRIVERS 2,785 0 0 0 0 0 HIRE OF EXTERNAL VEHICLES 7 1 under 2 under 2 0 2 under HIRE OF EXTERNAL PLANT 0 0 (2) over 0 2 (2) over PUPIL TRANSPORT - OTHER 10 (2) over (1) over 3 3 0 TRANSPORT AND PLANT 4,685 (32) over (23) over 729 753 (24) over ADMINISTRATION PRINTING AND STATIONERY 103 (1) over (6) over 34 39 (5) over TELEPHONES 207 2 under 3 under 33 28 5 under MOBILE PHONES 614 4 under 8 under 14 2 12 under ADVERTISING - RECRUITMENT 4 0 0 0 0 0 ADVERTISING - OTHER 22 0 1 under 3 0 3 under POSTAGES/COURIERS 53 (2) over (1) over 19 18 1 under MEMBERSHIP FEES/SUBSCRIPTIONS 43 0 2 under 11 10 1 under INSURANCE 70 0 0 0 0 0 MEDICAL COSTS 26 (9) over (17) over 8 26 (18) over LEGAL EXPENSES 297 4 under (1) over 163 162 1 under HOSPITALITY / CIVIC RECOGNITION 1 0 (3) over 0 4 (4) over OTHER ADMIN COSTS 72 0 1 under 12 13 (1) over CONFERENCES - OFFICIALS (incl associated costs) 4 0 0 1 (8) 9 under TRAINING 41 (1) over (1) over 6 17 (11) over INTERNAL SUPPORT SERVICES ALLOCATION 410 0 0 0 0 0 ADMINISTRATION 1,967 (3) over (14) over 304 311 (7) over PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 15 1 under 0 15 15 0 OTHER LOCAL AUTHORITIES 30 (1) over (1) over 0 1 (1) over GRANTS TO VOLUNTARY ORGANISATIONS 23 0 0 12 12 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 3,067 137 under 493 under 1,678 1,178 500 under PAYMENTS TO OTHER BODIES 2,230 1 under 15 under 400 420 (20) over PAYMENTS TO HEALTH BOARD 1,458 0 0 3 3 0 PRIVATE INDIVIDUALS - GENERAL 953 (2) over 48 under 397 359 38 under SOCIAL WORK - FOSTER PARENTS 5,532 0 (57) over 2,056 2,188 (132) over SOCIAL WORK - FOSTER PARENTS DISCRETIONARY PAYMENTS 94 1 under 1 under 29 29 0 SOCIAL WORK - ADOPTION ALLOWANCES 650 0 0 388 388 0 DIRECT PAYMENTS 10,021 (39) over (48) over 3,897 3,899 (2) over PAYMENT TO OTHER BODIES 24,073 98 under 451 under 8,875 8,492 383 under PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 0 0 (2) over 0 2 (2) over PAYMENT TO PRIVATE CONTRACTOR - DEFAULT 1,461 (1) over 103 under 455 379 76 under PAYMENT TO PRIVATE CONTRACTOR - LONG TERM CARE 64,458 (44) over 1,395 under 25,765 24,450 1,315 under PAYMENT TO PRIVATE CONTRACTOR - CET ALLOCATION - HOME CARE 32,897 (100) over (167) over 10,644 10,644 0 PAYMENT TO PRIVATE CONTRACTOR - RESPITE 2,685 0 85 under 390 300 90 under PAYMENT TO PRIVATE CONTRACTOR - DAY CARE 1,105 0 0 372 372 0 PAYMENT TO PRIVATE CONTRACTOR - HOME SUPPORT 22,218 (20) over (35) over 6,783 6,738 45 under PAYMENT TO PRIVATE CONTRACTOR - FREE PERSONAL NURSING CARE 7,539 1 under 2 under 2,088 2,085 3 under PAYMENT TO PRIVATE CONTRACTOR - RESPITE AWAIT' LONG TERM CARE 0 0 (23) over 0 59 (59) over PAYMENT TO PRIVATE CONTRACTOR - DAY RELATED ACTIVITIES INCL RESIDENTIAL PLACEMENTS 3,497 10 under (35) over 1,224 1,229 (5) over PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 112 0 2 under 44 42 2 under SLC MANAGED 0 0 (28) over 0 31 (31) over PAYMENT TO CONTRACTORS 135,972 (154) over 1,297 under 47,765 46,331 1,434 under TRANSFER PAYMENTS DIRECT ASSISTANCE TO PERSONS 2,978 0 (26) over 1,567 1,597 (30) over SECTION PAYMENTS 82 (2) over 2 under 26 27 (1) over TRANSFER PAYMENTS 3,060 (2) over (24) over 1,593 1,624 (31) over FINANCING CHARGES LEASING CHARGES - FINANCE 1 0 0 0 0 0 I.T. EQUIPMENT LEASING-CONTRACT 402 (4) over (3) over 15 19 (4) over FINANCING CHARGES 403 (4) over (3) over 15 19 (4) over 78
Page 79
South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under TOTAL EXPENDITURE 288,903 38 under (136) over 98,509 98,701 (192) over INCOME NON RELEVANT GOVERNMENT GRANT (7,479) (9) under rec 20 over rec (2,086) (2,103) 17 over rec RESOURCE TRANSFER INCOME FROM THE HEALTH BOARD (25,085) 0 (3) under rec (6,271) (6,270) (1) under rec CONTRIBUTIONS FROM OTHER BODIES (7,625) 0 0 (226) (298) 72 over rec SALES - SALE OF MEALS (14) 0 (2) under rec (4) (2) (2) under rec FEES AND CHARGES - GENERAL (5,449) (23) under rec 125 over rec (2,482) (2,601) 119 over rec FEES AND CHARGES - OTHER LOCAL AUTHORITIES (656) (3) under rec 10 over rec (53) (48) (5) under rec CHARGES TO HEALTH BOARDS (26,979) 0 0 (296) (296) 0 FEES AND CHARGES - OTHER BODIES (18) 0 0 (18) (18) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (217) (1) under rec (2) under rec (3) 0 (3) under rec RENTAL INCOME (27) 0 (7) under rec (7) (7) 0 OTHER INCOME (235) (2) under rec (5) under rec (22) (17) (5) under rec REALLOCATION OF SUPPORT COSTS (400) 0 0 0 0 0 INCOME (74,184) (38) under rec 136 over rec (11,468) (11,660) 192 over rec NET EXPENDITURE 214,719 0 0 87,041 87,041 0 79
Page 80
80