Agenda Document Pack - Financial Resources Scrutiny Forum - 02/11/2023
South Lanarkshire Council · 2 November 2023
Back to Financial Resources Scrutiny Forum — 2 November 2023 and its agenda
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Council Offices, Almada Street Hamilton, ML3 0AA Wednesday, 25 October 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, 02 November 2023 Time: 14:00 Venue: Hybrid - Committee Room 1, Council Offices, Almada Street, Hamilton, ML3 0AA The business to be considered at the meeting is listed overleaf. Yours sincerely 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
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BUSINESS 1 Declaration of Interests 2 Minutes of Previous Meeting Minutes of the meeting of the Financial Resources Scrutiny Forum held on 21 September 2023 submitted for approval as a correct record. (Copy attached) 3 - 6 Item(s) for Monitoring 3a Capital Budget Monitoring 2023/2024 - General Fund Capital Programme Report dated 16 October 2023 by the Executive Director (Finance and Corporate Resources). (Copy attached) 7 - 24 3b Capital Budget Monitoring 2023/2024 - Housing Capital Programme Report dated 16 October 2023 by the Executive Director (Finance and Corporate Resources). (Copy attached) 25 - 30 4 Revenue Budget Monitoring 2023/2024 Report dated 12 October 2023 by the Executive Director (Finance and Corporate Resources). (Copy attached) 31 - 36 5 Revenue Budget Monitoring 2023/2024 - Detailed Resource Analysis Report dated 12 October 2023 by the Executive Director (Finance and Corporate Resources). (Copy attached) 37 - 88 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
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FINANCIAL RESOURCES SCRUTINY FORUM Minutes of meeting held via Confero and in the Council Chamber, Council Offices, Almada Street, Hamilton on 21 September 2023 Chair: Councillor Julia Marrs Councillors Present: Councillor Mathew Buchanan, Councillor Colin Dewar, Councillor Elise Frame (substitute for Councillor Grant Ferguson), Councillor Ross Gowland, Councillor Gavin Keatt, Councillor Susan Kerr (substitute for Councillor Monique McAdams), Councillor Carol Nugent Councillors' Apologies: Councillor Grant Ferguson, Councillor Richard Lockhart, Councillor Monique McAdams Attending: Finance and Corporate Resources A Irving, Finance Adviser (Strategy); E-A McGonigle, Administration Officer; K McLeod, Administration Assistant; J Taylor, Head of Finance (Strategy) 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 24 August 2023 were submitted for approval as a correct record. The Forum decided: that the minutes be approved as a correct record. 3a Capital Budget Monitoring 2023/2024 – General Fund Capital Programme A report dated 4 September 2023 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 11 August 2023. A revised General Fund Capital Programme for 2023/2024 was agreed by the Executive Committee at its meeting on 13 September 2023 which included proposed adjustments to the programme totalling a net decrease of £3.060 million. Those were detailed in Appendix A of the report. The main reason for this reduction was the profiling adjustment, proposed by Community and Enterprise Resources, reflecting a review of the anticipated timing of spend on the Glasgow City Region Deal Project at Stewartfield Way, East Kilbride, Hairmyres Station and Lanark Road, Larkhall. The programme spend for the General Fund and a full breakdown of expenditure across Services were detailed in appendices B and C to the report. Total funding for the General Fund was summarised in Appendix D to the report. 2 3
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Budget for the period was £15.161 million and spend to 11 August 2023 was £14.654 million, which was behind programme by £0.507 million. This mainly related to the new Wooddean Early Learning Centre, Bothwell (formerly Clyde Terrace) within Education Resources, which was scheduled to handover in November 2023. Actual funding received at 11 August 2023 was £42.661 million. The physical progress achieved with the General Fund Capital Programme 2023/2024 at 11 August 2023 was detailed in appendices E to G of the report. The Forum decided: that the position on the General Fund Capital Programme as at 11 August 2023 be noted. [Reference: Minutes of 24 August 2023 (Paragraph 5) and Minutes of the Executive Committee of 13 September 2023 (Paragraph 4)] 3b Capital Budget Monitoring 2023/2024 – Housing Capital Programme A report dated 4 September 2023 by the Executive Director (Finance and Corporate Resources) was submitted on the position of the Housing Capital Programme 2023/2024 for the period 1 April to 11 August 2023 (Period 5). The revised Housing Capital Programme for 2023/2024 totalled £69.596 million. Budget for the period was £16.115 million and spend to 11 August 2023 was £15.580 million, which represented an underspend of £0.535 million, as detailed in Appendix A to the report. Actual funding received at 11 August 2023 was £15.580 million. The physical progress achieved with the Housing Capital Programme 2023/2024 at 11 August 2023 was detailed in Appendix B to the report. Any significant increases in contract values for the Housing Capital Programme would be brought to members’ attention. The Forum decided: that the position on the Housing Capital Programme as at 11 August 2023 be noted. [Reference: Minutes of 24 August 2023 (Paragraph 6)] 4 Revenue Budget Monitoring 2023/2024 A report dated 31 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 11 August 2023. At 11 August 2023, the position on the General Fund Revenue Account was breakeven. Details were given on:- budget pressures within Children and Families Services the position within the Adult and Older People Service following the outcome of the job evaluation exercise for Home Carers maintenance of teacher and pupil support numbers 4
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An update was provided on the budget position within the Adult and Older People Service, detailed at sections 4.5 and 4.6 of the report, whereby the outcome of the job evaluation exercise for Home Carers had resulted in recurring costs of approximately £7 million from 2023/2024. Those costs had not been included in the Integration Joint Board (IJB) budget for 2023/2024. At the meeting of the IJB on 19 September 2023, solutions and an overall recovery plan had been presented, however, those were not approved. To manage the spend position this year, work would be required by the IJB Chief Officer and Chief Financial Officer, in conjunction with the Council’s officers, to address this. This was likely to be achieved in the short-term through management controls pending further decisions to be taken by the IJB to balance the in-year budget. The Housing Revenue Account showed a breakeven position at 11 August 2023, as detailed in Appendix 2 to the report. The Head of Finance (Strategy) responded to a member’s question in relation to the position taken by the Scottish Government to hold back funding for the maintenance of teacher numbers. The Forum decided: (1) that the breakeven position on the General Fund Revenue Account at 11 August 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 11 August 2023, detailed in section 5 and Appendix 2 of the report, be noted. [Reference: Minutes of 24 August 2023 (Paragraph 9) and Minutes of the Executive Committee of 13 September 2023 (Paragraph 3)] 5 Revenue Budget Monitoring 2023/2024 – Detailed Resource Analysis A report dated 31 August 2023 by the Executive Director (Finance and Corporate Resources) was submitted comparing actual expenditure against budgeted expenditure for the period 1 April to 11 August 2023 (Period 5). 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 11 August 2023 details of the most significant variances within Resources and the Housing Revenue Account across subjective headings and across Services as at 11 August 2023 a line by line trend analysis of the total Resources’ expenditure and income across subjective headings as at 11 August 2023 The Forum decided: that the position as at 11 August 2023 (Period 5) be noted. [Reference: Minutes of 24 August 2023 (Paragraph 10)] 6 Urgent Business There were no items of urgent business. 5
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 2 November 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 8 September 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. The Capital reports attached provide detail on the position as at 8 September 2023 from both a financial and physical perspective. 3.2. Appendices A to D show the financial position of the General Fund Capital Programme, with the physical progress detailed in appendices E to G – as they are split into Build, Non Build and Roads. 4. General Fund Capital Programme 2023/2024 4.1. 2023/2024 Budget The revised Capital Programme for 2023/2024 totals £80.356 million as shown in Appendix B. The revised programme includes an adjustment to the programme totalling an increase of £0.094 million, as detailed in Appendix A. The adjustment reflects additional funding received to install floodlights at Douglas Primary School and was agreed by the Executive Committee on 11 October 2023. 4.2. 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 £80.356 million is available in year, as shown in Appendix D. 4.3. Period 6 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 £80.356 million. 3a 7
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4.4. Budget for the period is £17.884 million and spend to the 8 September 2023 is £17.898 million. The General Services Programme is therefore slightly ahead of programme by £0.014 million, and this reflects the timing of spend incurred to date. 4.5. Actual funding received to 8 September 2023 is £48.282 million. 4.6. 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) 16 October 2023 Link(s) to Council Values/Priorities/Outcomes Accountable, effective, efficient and transparent Previous References Executive Committee, 11 October 2023 List of Background Papers Capital Ledger prints to 8 September 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 8
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APPENDIX A Adjustments Approved by Executive Committee – 11 October 2023 Community and Enterprise Resources Douglas Primary School – Floodlights Glenbuck and Douglas Football Academy have been awarded £0.094m from Clyde Windfarm and the Renewal Energy Fund to install floodlights at Douglas Primary School, following the completion of the feasibility and design report in financial year 2022/2023. Approval is sought to increase the 2023/2024 Capital Programme by £0.094m to allow these works to progress. £0.094m Minor Adjustments - TOTAL ADJUSTMENTS £0.094m 9
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APPENDIX B SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2023 TO 8 SEPTEMBER 2023 £m Total Base Budget (including carry forward from 2022/2023) 80.262 Proposed Adjustments – Period 6 0.094 Total Revised Budget 80.356 2023/24 Budget Period 6 Proposed Adjustments Revised 2023/24 Budget Resource £m £m £m Community & Enterprise 39.508 0.094 39.602 Education 19.333 - 19.333 Finance & Corporate 5.333 - 5.333 Housing & Technical 12.258 - 12.258 Social Work 2.030 - 2.030 Other Match Funding 1.800 - 1.800 TOTAL CAPITAL PROGRAMME 80.262 0.094 80.356 10
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APPENDIX C SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2023 TO 8 SEPTEMBER 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 3,307 780 833 Planning & Reg 0 0 0 0 0 0 0 0 0 Enterprise / Sust Dev 29,824 5,035 (25,174) 9,685 2,490 (800) 11,375 914 924 Roads, Tport & Fleet 20,118 5,749 (104) 25,763 2,157 (3,000) 24,920 6,526 6,566 Resource Total 52,228 12,120 (26,138) 38,210 5,192 (3,800) 39,602 8,220 8,323 Education Growth/Accom Pressures 7,338 (1,218) 571 6,691 594 (192) 7,093 5,101 5,118 1,140 Hours 3,145 135 - 3,280 0 0 3,280 859 859 ICT Developments 2,444 (409) - 2,035 20 0 2,055 270 267 Free School Meals 6,642 69 (40) 6,671 0 0 6,671 250 160 Inspiring Spaces Programme - - - - 234 - 234 0 0 Resource Total 19,569 (1,423) 531 18,677 848 (192) 19,333 6,480 6,404 Finance & Corporate IT Services 7,230 (1,283) (614) 5,333 0 0 5,333 992 990 Resource Total 7,230 (1,283) (614) 5,333 0 0 5,333 992 990 Housing and Technical Office Accom 7,250 3,295 91 10,636 299 0 10,935 1,344 1,285 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 1,364 1,297 Social Work Care Facilities 0 0 44 Other 1,984 (307) 353 2,030 0 0 2,030 828 840 Resource Total 1,984 (307) 353 2,030 0 0 2,030 828 884 Other Match Funding 1,800 - - 1,800 - - 1,800 - - Overall Total 91,061 12,660 (25,872) 77,849 6,499 (3,992) 80,356 17,884 17,898 11
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APPENDIX D SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2023 TO 8 SEPTEMBER 2023 2023/24 Original Estimate inc C/F 2023/24 Revised Budget 2023/24 Budget to 08/09/23 2023/24 Actual to 08/09/23 Expenditure £m £m £m £m General Fund Programme 77.849 80.356 17.884 17.898 Income 2023/24 Budget 2023/24 Revised Budget 2023/24 Actual To 08/09/23 £m £m £m Prudential Borrowing 24.959 28.525 28.525 Developers Contributions 7.658 0.906 0.000 Partners (Including SPT, Clyde Windfarm and Transport Scotland) 2.157 3.393 0.549 Scottish Government: - Capital Grant 33.985 34.527 12.594 - Cycling, Walking and Safer Routes 1.632 2.284 0.232 - 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 0.036 Specific Reserves 1.192 1.192 1.192 Revenue Contribution 0.000 0.352 0.352 TOTAL FUNDING 77.849 80.356 48.282 12
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Appendix E GENERAL FUND CAPITAL PROGRAMME 2023/24 BUILD EXECUTIVE SUMMARY PERIOD ENDED 8 SEPTEMBER 2023 (PERIOD 6) Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Programme Status Projects Complete - 4 5 9 14 22 Projects on Programme - 107 112 113 110 107 Projects Behind Programme - - - - 1 - Projects Altered Brief/ Programme - 1 - - - 1 Projects Still to Commence - 8 8 8 9 8 - 120 125 130 134 138 Project Status Design Feasibility - 53 54 59 58 59 Sketch Design - - - - - - Detailed Design - - - - - - Production Information - 10 8 8 8 8 Tendering - 21 20 17 19 20 On Site - 32 38 37 35 29 Complete - 4 5 9 14 22 - 120 125 130 134 138 13
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Appendix F (Page 1) GENERAL FUND CAPITAL PROGRAMME 2023/24 NON BUILD EXECUTIVE SUMMARY PERIOD ENDED 8 SEPTEMBER 2023 (PERIOD 6) 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 33 Approved from 23/24 Programme - 6 6 7 12 13 Total Projects Currently Reported - 39 39 40 45 46 Number of Projects Projects Completed - 1 3 3 7 7 Projects Ahead of Programme - - - - - - Projects on Programme - 38 36 37 37 39 Projects Behind Programme - - - - 1 - Projects, Altered Brief/Programme - - - - - - Projects On Hold - - - - - - - 39 39 40 45 46 14
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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 Willie Waddell Sport and Community Centre, Forth – Monoliths On Programme 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 New Douglas Primary School – Floodlights 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 C/F Glasgow City Region City Deal – Community Growth Areas 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 15
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Appendix G (Page 1) GENERAL FUND CAPITAL PROGRAMME 2023/24 ROADS EXECUTIVE SUMMARY PERIOD ENDED 8 SEPTEMBER 2023 (PERIOD 6) 1 2 3 4 5 6 7 8 9 10 11 12 13 Number of Projects Total Projects Currently Reported - 137 139 142 152 153 Programme Status Projects Complete - 14 25 47 58 72 Projects on Programme - 123 114 94 87 74 Projects Behind Programme - - - - 2 1 Projects, Altered Brief / Programme - - - 1 1 2 Projects Still to Commence - - - - 4 4 - 137 139 142 152 153 Project Status Briefing - 46 46 4 8 7 Production Information - 51 51 73 62 51 Billing - - - - - - Tendering - 2 1 1 1 1 On Site - 24 16 17 23 22 Complete - 14 25 47 58 72 - 137 139 142 152 153 16
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Appendix G (Page 2) General Services Capital Programme 2023/2024 Roads Variance Explanations Project Name Status Variance Explanation Duke St Multi Storey Car Park Behind Programme This project is behind schedule due to no tender responses being received by the closing date. Roads are currently liaising with Procurement on how to take this project forward. 17
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Appendix G SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 6 Briefing / Programm e Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Still to Commence 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 Chalmers 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 Lindsay Road, 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 PROJECT STATUS PROGRAMME STATUS Project Title 18
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Appendix G SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 6 Briefing / Programm e Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Still to Commence PROJECT STATUS PROGRAMME STATUS Project Title 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 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 19
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Appendix G SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 6 Briefing / Programm e Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Still to Commence PROJECT STATUS PROGRAMME STATUS Project Title 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 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 20
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Appendix G SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 6 Briefing / Programm e Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Still to Commence PROJECT STATUS PROGRAMME STATUS Project Title 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 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 21
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Appendix G SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 6 Briefing / Programm e Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Still to Commence PROJECT STATUS PROGRAMME STATUS Project Title 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 ~ signing and lining 1 1 A73, North of Hyndford Bridge ~ high friction surfacing 1 1 A70 Glespin to boundary ~ signing and lining 1 1 A706 Route Action Plan ~ road studs and lining 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 Cycle Schemes West Mains Road (EK Rail Station to Creighton Grove) ~ Ph 1.2 1 1 Churchill Av / Whitemoss Av ~ Ph1.5 (also funded by SPT Cyle Routes) 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 22
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Appendix G SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 6 Briefing / Programm e Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Still to Commence PROJECT STATUS PROGRAMME STATUS Project Title SPT ~ STRATEGIC CYCLE INFRASTRUCTURE NCN74 realignment at Raploch Pitches 1 1 Carluke to Carstairs ~ Cycle Route. Land ownership transfer (Works 24/25) 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 A749 East Kilbride/Glasgow Rd - Enhanced signs and refresh road markings CITY DEAL PROJECTS Cathkin ~ Loss of value and Noise Insulation Regulations surveys 1 1 Stewartfield Way 1 1 Greenhills/Strathaven Road 1 1 7 51 0 1 22 72 72 74 1 2 4 23
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 2 November 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 8 September 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 8 September 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 6 Position Budget for the period is £21.298 million and spend to 8 September 2023 amounts to £19.378 million. This results in the Housing Programme being £1.920 million behind programme. This is due to a number of external fabrics projects being re-programmed to take account of new, more effective, procurement routes and delays experienced to allow further consideration of technical options for some works. 4.4. As at 8 September 2023, £19.378 million of funding had been received. 5. Employee Implications 5.1. There are no employee implications as a result of this report. 3b 25
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6. Financial Implications 6.1. The financial implications are detailed in section 4 of this report. 7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 8. Other Implications 8.1. The main risk associated with the Council’s Capital Programme is an overspend. The risk has been assessed as low given the detailed project management plans prepared and monitored for each project. The risk of overspend is managed through four weekly Investment management meetings. 9. 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) 16 October 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 8 September 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 26
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APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 HOUSING PROGRAMME FOR PERIOD 1 APRIL 2023 TO 8 SEPTEMBER 2023 2023/24 Original Budget 2023/24 Revised Budget 2023/24 Budget to 08/09/23 2023/24 Actual to 08/09/23 £m £m £m £m Expenditure 2023/24 Budget 63.916 69.596 21.298 19.378 2023/24 Original Budget 2023/24 Revised Budget 2023/24 Actual to 08/09/23 £m £m £m Income Capital Receipts 0.000 1.683 1.901 Capital Receipts – Land Sales 0.000 0.000 0.016 Capital Funded from Current Revenue 27.162 27.162 11.500 Prudential Borrowing 17.302 23.331 0.000 Scottish Government Specific Grant: - New Build 16.632 12.036 5.830 - Open Market Purchase Scheme 2.700 5.264 0.000 - Mortgage to Rent 0.120 0.120 0.131 63.916 69.596 19.378 27
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Appendix B HOUSING CAPITAL PROGRAMME 2023/2024 EXECUTIVE SUMMARY PERIOD ENDED 8 SEPTEMBER 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 16 Projects on Programme - 96 89 92 93 101 Projects Behind Programme - 7 7 4 5 4 Projects Altered Brief/Programme - 2 6 4 7 1 Projects Still to Commence - 25 27 27 28 24 - 135 138 139 146 146 Project Status Design Feasibility - 68 63 59 66 56 Sketch Design - - 1 1 1 1 Detailed Design - - - - - - Production Information - 8 10 13 12 12 Tendering - 29 32 31 30 38 On Site - 25 23 23 24 23 Complete - 5 9 12 13 16 - 135 138 139 146 146 28
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Housing Capital Programme 2023/2024 Build Variance Explanations Project Name Status Variance Explanation Cathkin & Springhall Houses - External Fabric Upgrade Behind Programme This project is behind programme as a result of a delay in the completion of the design. Glebe Court, Lanark - Replacement of Communal Boiler & Heating Controls Behind Programme This project is behind programme as a result of a delay in issuing the tender. 1-31 Denholm Green & 2-32 Denholm Crescent, East Kilbride - Bin Store Refurbishment Behind Programme This project is behind programme as a result of a delay in arranging meetings with owner occupiers. Various Properties South Lanarkshire - Fire Door Replacement Behind Programme This project is behind programme as a result of Building Services awaiting fire door training to commence works. 29
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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 21.298 26.594 30.992 35.605 41.980 46.207 49.676 58.922 63.916 Revised Budget 23/24 0.000 6.337 10.100 13.250 16.115 21.298 27.304 32.412 37.735 44.820 49.757 53.936 63.892 69.596 Actual 23/24 0.000 6.337 10.100 12.469 15.580 19.378 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 30
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 2 November 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 8 September 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 8 September 2023 (section 4 and Appendix 1), be noted; and (2) that the break-even position on the Housing Revenue Account at 8 September 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 11 October 2023. 3.2. Section 4 of this overview report will summarise the 2023/2024 position for the Council’s General Fund Revenue Account to 8 September, 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 8 September As at 8 September, 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 previously, 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 and 27 September 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 8 September 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 31
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4.5. A paper has been prepared by the Head of Service for the Director of Health and Social Care to identify options in relation to emergency expenditure only requirements to address the current financial challenges within the Service. 4.6. 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 8 September, costs of £3.0 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. 4.7. Officers within the IJB have been looking to identify recurring funding solutions. A budget recovery plan presented to the IJB on 19 September was not agreed. To manage the spend position this year, work will be required by the IJB Chief Officer and Chief Financial Officer, in conjunction with the Council’s officers, to address this. This is likely to be achieved, in the short term, through management controls pending further decisions to be taken by the IJB to balance the in-year budget. 4.8. Teacher Numbers: As previously reported, 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. 5. Housing Revenue Account Position as at 8 September 2023 5.1. As at 8 September 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 to 5 of the report. 8. Climate Change, Sustainability and Environmental Implications 8.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 9. Other Implications 9.1. The main risk associated with the Council’s Revenue Budget is that there is an overspend. The risk has been assessed as low given the detailed budget management applied across the Resources. The risk is managed through four weekly Budget Monitoring Meetings at which any variance is analysed. In addition, the probable outturn exercise ensures early warning for corrective action to be taken where appropriate. 9.2. There are no implications for sustainability in terms of the information contained in this report. 32
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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) 12 October 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 8 September 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 33
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Appendix 1 (a) SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 8 September 2023 (No.6) Resource / Committee Annual Budget Annual Forecast Annual Forecast Variance Budget Proportion to 08/09/23 Actual to 08/09/23 Variance to 08/09/23 Departments: £m £m £m £m £m £m Community and Enterprise Resources 129.375 129.375 0.000 47.670 47.670 0.000 Facilities, Waste and Grounds 77.569 77.569 0.000 29.680 29.471 0.209 under Leisure and Culture 23.227 23.227 0.000 11.204 11.210 (0.006) over Planning and Regulatory 4.966 4.966 0.000 2.027 1.862 0.165 under Environmental and Sustainable Development 4.732 4.732 0.000 0.016 (0.070) 0.086 under Roads, Transportation and Fleet 18.881 18.881 0.000 4.743 5.197 (0.454) over Education Resources 417.789 417.789 0.000 150.947 150.947 0.000 Education 417.789 417.789 0.000 150.947 150.947 0.000 Finance and Corporate Resources 41.663 41.663 0.000 20.968 20.968 0.000 Finance Services - Strategy 2.118 2.118 0.000 1.148 1.116 0.032 under Finance Services - Transactions 18.448 18.448 0.000 7.025 6.824 0.201 under Audit and Compliance Services 0.374 0.374 0.000 0.225 0.251 (0.026) over Information Technology Services 5.226 5.226 0.000 6.572 6.604 (0.032) over Communications and Strategy Services 2.910 2.910 0.000 1.444 1.436 0.008 under Administration, Legal and Licensing Services 4.279 4.279 0.000 2.134 2.237 (0.103) over Personnel Services 8.308 8.308 0.000 2.420 2.500 (0.080) over Housing and Technical Resources 14.176 14.176 0.000 13.845 13.845 0.000 Housing Services 8.464 8.464 0.000 3.374 3.374 0.000 Property Services 5.712 5.712 0.000 10.471 10.471 0.000 Social Work Resources 214.719 214.719 0.000 113.056 113.056 0.000 Performance and Support Services 6.358 6.358 0.000 2.643 2.481 0.162 under Children and Families 37.215 37.215 0.000 18.129 18.375 (0.246) over Adults and Older People 170.058 170.058 0.000 91.234 91.234 0.000 Justice and Substance Misuse 1.088 1.088 0.000 1.050 0.966 0.084 under Joint Boards 2.053 2.053 0.000 0.948 0.948 0.000 819.775 819.775 0.000 347.434 347.434 0.000 Summary Annual Budget Annual Forecast Annual Forecast Variance Budget Proportion to 08/09/23 Actual to 08/09/23 Variance to 08/09/23 £m £m £m £m £m £m Service Departments Total 819.775 819.775 0.000 347.434 347.434 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 864.357 864.357 0.000 347.485 347.485 0.000 Council Tax 178.602 178.602 0.000 82.432 82.432 0.000 Less: Council Tax Reduction Scheme (23.278) (23.278) 0.000 (10.744) (10.744) 0.000 Net Council Tax 155.324 155.324 0.000 71.688 71.688 0.000 General Revenue Grant 319.941 319.941 0.000 147.665 147.665 0.000 Non-Domestic Rates 341.536 341.536 0.000 157.632 157.632 0.000 Transfer from Reserves 47.556 47.556 0.000 47.556 47.556 0.000 Total Income 864.357 864.357 0.000 424.541 424.541 0.000 Net Expenditure / (Income) 0.000 0.000 0.000 (77.056) (77.056) 0.000 34
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Appendix 1b SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 8 September 2023 (No.6) Budget Category Annual Budget Annual Forecast Annual Forecast Variance Budget Proportion to 08/09/23 Actual to 08/09/23 Variance to 08/09/23 Service Departments: £m £m £m £m £m £m Expenditure Employee Cost 614.892 614.892 0.000 258.809 258.609 0.200 under Property Costs 61.695 61.695 0.000 16.847 17.295 (0.448) over Supplies and Services 60.812 60.812 0.000 22.161 22.527 (0.366) over Transport Costs 45.880 45.880 0.000 23.265 25.067 (1.802) over Administration Costs 15.589 15.589 0.000 4.703 4.761 (0.058) over Payments to Other Bodies 78.082 78.082 0.000 32.542 32.296 0.246 under Payments to Contractors 242.856 242.856 0.000 99.473 96.363 3.110 under Transfer Payments 6.255 6.255 0.000 4.440 4.278 0.162 under Housing Benefits 65.650 65.650 0.000 24.527 24.527 0.000 Financing Charges (controllable) 2.341 2.341 0.000 0.458 0.454 0.004 under Total 1,194.052 1,194.052 0.000 487.225 486.177 1.048 under Service Departments Total 1,194.052 1,194.052 0.000 487.225 486.177 1.048 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 0.051 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 1,238.634 1,238.634 0.000 487.276 486.228 1.048 under Income Housing Benefit Subsidy 60.258 60.258 0.000 23.351 23.351 0.000 Other Income 314.019 314.019 0.000 116.440 115.392 (1.048) under rec. Council Tax (Net of Council Tax Reduction Scheme) 155.324 155.324 0.000 71.688 71.688 0.000 General Revenue Grant 319.941 319.941 0.000 147.665 147.665 0.000 Non-Domestic Rates 341.536 341.536 0.000 157.632 157.632 0.000 Transfer from Reserves 47.556 47.556 0.000 47.556 47.556 0.000 Total Income 1,238.634 1,238.634 0.000 564.332 563.284 (1.048) under rec. Net Expenditure / (Income) 0.000 0.000 0.000 (77.056) (77.056) 0.000 35
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Appendix 2 SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 8 September 2023 (No.6) Housing Revenue Account Annual Budget Forecast for Year Annual Forecast Variance Budget Proportion to 08/09/23 Actual to 08/09/23 Variance to 08/09/23 % Note £m £m £m £m £m £m Employee Costs 14.253 14.253 0.000 5.975 6.033 (0.058) over (1.0%) Property Costs 50.929 50.929 0.000 19.749 20.339 (0.590) over (3.0%) 1 Supplies & Services 0.433 0.433 0.000 0.095 0.091 0.004 under 4.2% Transport & Plant 0.196 0.196 0.000 0.075 0.058 0.017 under 22.7% Administration Costs 5.570 5.570 0.000 0.219 0.206 0.013 under 5.9% Payments to Other Bodies 2.974 2.974 0.000 0.935 0.998 (0.063) over (6.7%) Payments to Contractors 0.100 0.100 0.000 0.042 0.042 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 35.475 36.171 (0.696) over (2.0%) Total Controllable Income (115.940) (115.940) 0.000 (42.746) (42.913) 0.167 over recovered 0.4% 2 Transfer to/(from) Balance Sheet (4.907) (4.907) 0.000 (2.265) (2.794) 0.529 over recovered 23.4% 3 Net Controllable Expenditure (19.230) (19.230) 0.000 (9.536) (9.536) 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 (9.536) (9.536) 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. 36
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 2 November 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 8 September 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 37
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7. Other Implications 7.1. The main risk associated with the Council’s Revenue Budget is that there is an overspend. The risk has been assessed as low given the detailed budget management applied across the Resources. The risk is managed through four weekly Budget Monitoring Meetings at which any variance is analysed. In addition, the probable outturn exercise ensures early warning for corrective action to be taken where appropriate. 8. 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) 12 October 2023 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Revenue Ledger prints to 8 September 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 38
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Appendix A South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 8 September 2023 (No 6) Community and Enterprise Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 6 08/09/23 Over/ Under 08/09/23 08/09/23 Service Departments :- £m £m £m £m £m £m Facilities, Waste and Grounds 77.569 77.569 0.000 29.680 29.471 0.209 under Leisure and Culture 23.227 23.227 0.000 11.204 11.210 (0.006) over Planning and Regulatory Services 4.966 4.966 0.000 2.027 1.862 0.165 under Environmental and Sustainable Devlopment 4.732 4.732 0.000 0.016 (0.070) 0.086 under Roads, Transportation and Fleet 18.881 18.881 0.000 4.743 5.197 (0.454) over Total Community and Enterprise Resources 129.375 129.375 0.000 47.670 47.670 0.000 5 39
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Community and Enterprise Resources Variance Analysis 2023/24 (Period 6) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,219k under APT&C Basic/Superannuation/NI - 1,554k under Facilities, Waste and Grounds Services - 728k under Planning and Regulatory Services - 235k under Enterprise and Sustainable Development – 82k under Roads, Transportation and Fleet Services - 509k under The variances are mainly due to vacant posts, with recruitment currently being progressed. Overtime - (282k) over Facilities, Waste and Grounds Services - (260k) 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). 40
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont) Roads, Transportation and Fleet Services - (11k) over Planning and Regulatory Services - (11k) 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 - (42k) over Facilities, Waste and Grounds Services - (31k) over The overspends relate to the ongoing cost of early retirals. Roads, Transportation and Fleet Services - (11k) over Property Costs (42k) over Cleaning & Janitorial Supplies - (22k) over Facilities, Waste and Grounds Services - (22k) over The overspend relates to an increase in costs for cleaning materials. Supplies and Services (98k) over IT Equipment Maintenance - (18k) over Roads, Transportation and Fleet Services - (8k) over The overspend is within Fleet services and relates to costs for the Fleetplan system. Facilities, Waste and Grounds Services - (15k) over The overspend is within Facilities and relates to the annual charge for the cashless system which is not budgeted. 41
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Subjective Head Variance Subjective line Service / amount Explanation Supplies & Services (cont) Materials - (12k) over Roads, Transportation and Fleet Services - (17k) over The overspend relates to an increased level of materials required for Roads and Lighting maintenance, as well as price increases. Food Stuffs General - (46k) over Facilities, Waste and Grounds Services - (37k) over The overspend mainly relates to the price increase in the cost of food. Transport and Plant (614k) over Fleet Services - Vehicle Hires - (71k) over Roads, Transportation and Fleet - (71k) over The overspend is mainly due to the timing of the achievement of efficiencies within Fleet. Fleet Services - Repairs - (517k) over Roads, Transportation and Fleet - (517k) over The overspend is mainly due to the timing of the achievement of efficiencies within Fleet. Administration (39k) over Medical Costs - (23k) over Facilities, Waste and Grounds Services - (19k) over The overspend reflects a higher than anticipated level of medical referrals to date. Roads, Transportation and Fleet - (5k) over Payment to Contractors (106k) over Payment to Private Contractor - (111k) over Planning and Regulatory Services - (110k) over The overspend relates to an increase in demand for Clinical Waste services, offset by an over recovery of income. 42
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Subjective Head Variance Subjective line Service / amount Explanation Income (317k) under recovered Sales General - (64k) under recovered Facilities, Waste and Grounds Services - (64k) under recovered The under recovery is due to a decrease of School Meals income within Facilities Management due to demand. Fees and Charges - General - (179k) under recovered Roads, Transportation and Fleet - (176k) under recovered The under recovery is within Parking where the demand is less than anticipated. Fees and Charges - Department of the Authority - 91k over recovered Planning and Regulatory Services - 88k over recovered The over recovery relates to income received for clinical waste which offsets the over spend within Payment to Contractors. Recharges - Departments of the Authority - (148k) under recovered Roads, Transportation and Fleet - (120k) under recovered. The current level of income from capital works is lower than anticipated within Roads Construction. Facilities, Waste and Grounds Services - (28k) under recovered 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. 43
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 6 PERIOD 6 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023-24 SLC 23/24 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under EMPLOYEE COSTS APT & C BASIC 74,163 419 under 898 under 1,209 under 30,338 28,835 1,503 under APT & C OVERTIME 1,568 (23) over (172) over (259) over 417 699 (282) over APT & C SUPERANNUATION 12,432 (72) over (80) over (83) over 5,083 5,178 (95) over APT & C NIC 6,119 29 under 79 under 120 under 2,505 2,359 146 under TRAVEL AND SUBSISTENCE 74 (1) over 2 under 1 under 27 25 2 under OTHER EMPLOYEE COSTS 137 (3) over (11) over 1 under 127 128 (1) over PENSION INCREASES 1,107 (10) over 11 under (7) over 469 481 (12) over ADDITIONAL PENSION COSTS 0 (15) over (33) over (36) over 0 42 (42) over EMPLOYEE COSTS 95,600 324 under 694 under 946 under 38,966 37,747 1,219 under PROPERTY COSTS RATES 944 0 0 0 0 0 0 SCOTTISH WATER - UNMETERED CHARGES 25 0 0 0 2 2 0 SCOTTISH WATER - METERED CHARGES 102 0 0 (3) over 33 35 (2) over RENT 503 (1) over 0 0 166 166 0 SERVICE CHARGE 42 0 0 (1) over 26 27 (1) over FACTORING CHARGES 15 0 0 0 13 13 0 PROPERTY INSURANCE 284 0 0 0 0 0 0 SECURITY COSTS 44 0 0 0 23 21 2 under GROUND MAINTENANCE 8 0 0 0 0 0 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 48 (3) over (2) over (2) over 1 7 (6) over LIFE CYCLE MAINTENANCE 0 (4) over (4) over (4) over 0 4 (4) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 29 (4) over (3) over (9) over 3 10 (7) over FIXED ELECTRICAL 0 (2) over 0 0 0 0 0 ELECTRICITY - CONTRACT 954 0 1 under (2) over 267 268 (1) over GAS 207 1 under 3 under 1 under 52 49 3 under HEATING OIL 14 0 0 0 2 2 0 CLEANING CONTRACT 24 1 under 0 0 15 15 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 432 1 under (4) over (3) over 189 211 (22) over HEALTH & HYGIENE MATERIALS 25 0 0 0 25 23 2 under REFUSE UPLIFT 404 0 0 (1) over 128 130 (2) over OTHER PROPERTY COSTS 22 2 under (6) over (1) over 16 20 (4) over PROPERTY COSTS 4,126 (9) over (15) over (25) over 961 1,003 (42) over 44
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 6 PERIOD 6 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023-24 SLC 23/24 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 538 (12) over 14 under 5 under 334 330 4 under COMPUTER EQUIPMENT MAINTENANCE 45 1 under 0 0 8 9 (1) over I.T. EQUIPMENT MAINT-CONTRACT 287 6 under (7) over (6) over 86 104 (18) over I.T. ELECTRONIC MESSAGING 75 0 1 under 2 under 2 0 2 under EQUIPMENT, APPARATUS AND TOOLS 941 3 under 1 under (7) over 283 290 (7) over SMALL TOOLS 107 0 1 under 0 0 0 0 ADAPTATIONS FOR CLIENTS 0 0 (2) over (2) over 0 2 (2) over FURNISHINGS (INCL. CROCKERY & LINEN) 111 0 0 0 48 48 0 MATERIALS 7,746 2 under (10) over (18) over 3,212 3,224 (12) over MATERIALS, APPARATUS AND EQUIPMENT 9 0 (1) over (3) over 0 5 (5) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 0 0 0 0 0 FOODSTUFFS - GENERAL 5,015 (7) over (55) over (44) over 2,054 2,100 (46) over PROTECTIVE CLOTHING & UNIFORMS 187 (1) over (3) over (7) over 81 89 (8) over LAUNDRY COSTS 10 1 under 1 under 1 under 5 4 1 under OTHER SUPPLIES AND SERVICES 1,167 21 under 2 under 2 under 126 127 (1) over MAJOR SUPPLY OF ELECTRICAL POWER 1,588 0 0 0 241 241 0 OUTSOURCED MAIL 0 0 (2) over (3) over 0 3 (3) over DELIVERY CHARGE 1 0 0 0 0 1 (1) over I- PROCUREMENT ERRORS 0 (20) over 0 (2) over 0 1 (1) over SUPPLIES AND SERVICES 17,829 (6) over (60) over (82) over 6,480 6,578 (98) over TRANSPORT AND PLANT PURCHASE OF PLANT 229 0 (7) over (7) over 47 54 (7) over FLEET SERVICES - DRIVERS 58 0 0 0 58 65 (7) over FLEET SERVICES - FUEL 3,119 (1) over (1) over (2) over 1,610 1,613 (3) over FLEET SERVICES - VEHICLE HIRE 1,086 (22) over (47) over (59) over 609 680 (71) over POOL CAR CHARGES - RENTAL 52 0 0 0 21 23 (2) over POOL CAR CHARGES - FUEL 22 0 2 under 2 under 2 0 2 under POOL CAR CHARGES - ADDITIONAL COSTS 7 0 0 0 1 3 (2) over OTHER TRANSPORT COSTS 64 1 under (2) over (1) over 17 17 0 TRANSPORT INSURANCE 93 0 0 0 23 23 0 LICENCES 491 (2) over (4) over (5) over 230 232 (2) over FLEET SERVICES - REPAIRS 1,475 (106) over (270) over (411) over 677 1,194 (517) over PLANT SERVICES 19 0 0 0 1 1 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 4,204 (13) over (14) over (17) over 1,779 1,798 (19) over FLEET SERVICE CHARGES - PLANT MAINTENANCE 278 0 0 1 under 98 101 (3) over FLEET SERVICE CHARGES - ASSET MODIFICATION 69 2 under 1 under 0 18 13 5 under FLEET SERVICE CHARGES - LEASING 5,397 (8) over (2) over (4) over 3,193 3,197 (4) over FLEET SERVICE CHARGES - HIRED VEHICLES 1,493 (3) over 2 under 2 under 591 589 2 under FLEET SERVICE CHARGES - CONTRACT HIRE 12 0 1 under 2 under 5 2 3 under FLEET SERVICE CHARGES - ROAD FUND LICENCE 223 2 under (1) over (2) over 62 63 (1) over FLEET SERVICE CHARGES - FUEL 3,208 5 under 4 under 7 under 1,154 1,148 6 under FLEET SERVICE CHARGES - DRIVERS 102 0 0 0 102 108 (6) over HIRE OF EXTERNAL VEHICLES 76 3 under 9 under 12 under 15 0 15 under HIRE OF EXTERNAL PLANT 287 0 0 (2) over 134 136 (2) over HIRE OF SKIPS 17 0 0 0 9 9 0 STORAGE 0 0 0 (1) over 0 1 (1) over TRANSPORT AND PLANT 22,081 (142) over (329) over (485) over 10,456 11,070 (614) over 45
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 6 PERIOD 6 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023-24 SLC 23/24 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under ADMINISTRATION PRINTING AND STATIONERY 131 (1) over (1) over (2) over 54 60 (6) over TELEPHONES 105 0 0 0 2 0 2 under MOBILE PHONES 64 0 1 under 3 under 2 1 1 under ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 0 0 0 0 0 0 ADVERTISING - OTHER 74 (1) over 0 (2) over 29 28 1 under POSTAGES/COURIERS 32 0 0 1 under 16 15 1 under MEMBERSHIP FEES/SUBSCRIPTIONS 55 (1) over (3) over (3) over 13 17 (4) over INSURANCE 260 0 0 0 42 42 0 MEDICAL COSTS 5 (6) over (12) over (18) over 4 27 (23) over LEGAL EXPENSES 2 0 (2) over (2) over 1 3 (2) over HOSPITALITY / CIVIC RECOGNITION 2 0 (1) over (1) over 0 3 (3) over INTERNET AGENCY FEES 23 0 0 0 10 10 0 SECURITY UPLIFT FEES 26 0 0 0 7 7 0 OTHER ADMIN COSTS 4 (1) over (1) over (1) over 0 2 (2) over CONFERENCES - MEMBERS (incl associated 0 0 (3) over (3) over 0 3 (3) over TRAINING 2 0 (1) over 0 0 1 (1) over ADMINISTRATION 793 (10) over (23) over (28) over 180 219 (39) over PAYMENT TO OTHER BODIES SPTE: ANNUAL BUS SUBSIDY 1,892 0 0 0 945 945 0 SPTE: BUS OTHER 258 0 0 0 129 129 0 SPTE: FERRIES 29 0 0 0 15 15 0 SPTE: UNDERGROUND 1,318 0 0 0 659 659 0 SPTE: OTHER 1,727 0 0 0 864 864 0 SPTE: MAINTENANCE OF BUS SHELTERS AND STOPS 131 0 0 0 30 30 0 OTHER LOCAL AUTHORITIES 105 0 (3) over (3) over 15 18 (3) over GRANTS TO VOLUNTARY ORGANISATIONS 22 0 0 0 0 0 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 39 0 0 0 0 0 0 PAYMENTS TO OTHER BODIES 5,669 0 3 under 2 under 650 648 2 under EXTERNAL AUDIT FEES 3 0 0 0 0 0 0 PAYMENT TO OTHER BODIES 11,193 0 0 (1) over 3,307 3,308 (1) over PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 1,279 2 under 0 0 0 0 0 PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 0 0 57 under 112 97 15 under PAYMENT TO PRIVATE CONTRACTOR 44,900 (5) over (1) over (57) over 19,252 19,363 (111) over PAYMENT TO INTERNAL CONSULTANTS 6 0 0 0 0 10 (10) over PAYMENT TO CONTRACTORS 46,487 (3) over (1) over 0 19,364 19,470 (106) over TRANSFER PAYMENTS CONCESSIONARY FARES 617 0 0 0 344 344 0 TRANSFER PAYMENTS 617 0 0 0 344 344 0 46
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 6 PERIOD 6 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023-24 SLC 23/24 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under FINANCING CHARGES LEASING CHARGES - FINANCE 0 0 (1) over (1) over 0 1 (1) over I.T. EQUIPMENT LEASING-CONTRACT 184 (2) over (1) over (2) over 14 15 (1) over FINANCING CHARGES 184 (2) over (2) over (3) over 14 16 (2) over TOTAL EXPENDITURE 198,910 152 under 264 under 322 under 80,072 79,755 317 under INCOME MILK SUBSIDIES FROM THE E.U. (37) 0 0 0 0 0 0 CONTRIBUTIONS FROM OTHER BODIES (6,156) 0 0 13 over rec (2,523) (2,523) 0 ERDF GRANT 0 0 0 0 0 0 0 SALES - GENERAL (3,978) (37) under rec (72) under rec (57) under rec (1,231) (1,167) (64) under rec SALES - DEPARTMENTS OF THE AUTHORITY (120) 0 0 0 (100) (100) 0 FEES AND CHARGES - GENERAL (9,270) (94) under rec (105) under rec (151) under rec (3,438) (3,259) (179) under rec FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (8,435) 14 over rec 4 over rec 5 over rec (6,726) (6,817) 91 over rec RENTAL INCOME (301) 0 0 2 over rec (284) (287) 3 over rec FLEET SERVICES (11,737) (7) under rec (14) under rec (14) under rec (5,287) (5,271) (16) under rec OTHER INCOME (1,539) 3 over rec 4 over rec 6 over rec (562) (558) (4) under rec RECOVERY FROM CAPITAL (1,333) 0 0 0 (254) (254) 0 RECHARGES - DEPARTMENTS OF THE AUTHORITY (26,629) (31) under rec (81) under rec (126) under rec (11,997) (11,849) (148) under rec TOTAL INCOME (69,535) (152) under rec (264) under rec (322) under rec (32,402) (32,085) (317) under rec NET EXPENDITURE 129,375 0 0 0 47,670 47,670 0 47
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Appendix B South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 8 September 2023 (No 6) Education Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 6 08/09/23 Over/ Under 08/09/23 08/09/23 Service Departments :- £m £m £m £m £m £m Education 417.789 417.789 0.000 150.947 150.947 0.000 Total Education Resources 417.789 417.789 0.000 150.947 150.947 0.000 5 49
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Education Resources Variance Analysis 2023/24 (Period 6) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 301k under APT&C Basic / Superannuation / National Insurance - 325k under Early Years - 325k under The underspend mainly relates to Early Years posts and is the result of staff turnover. Transport and Plant (1,274k) over Pupil Transport - Strathclyde Passenger Transport - (1,246k) over Schools - (1,246k) 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 (51k) over Payments to Other Bodies – 500k under Independent School Places - (525k) over Early Years – 500k under Schools - (525k) over The underspend is partly due to less than anticipated core Early Years spend to date including cross boundary charges to other Local Authorities. 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. Transfer Payments 199k under Footwear and Clothing Grants - 200k under Schools - 200k under The underspend reflects lower than anticipated expenditure on footwear and clothing grants during the financial year, reflecting current demand. 50
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Subjective Head Variance Subjective line Service / amount Explanation Income 872k over recovered Fees and Charges - Other Local Authorities - 218k over recovered Early Years Fees - 654k over recovered Schools – 218k over recovered Early Years - 654k over recovered The over recovery reflects the increase in income recovered from other Local Authorities for children attending schools in the South Lanarkshire area. It reflects an increase in the number and cost of these placements. This income is used to support the cost of external placements. 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. 51
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 6 PERIOD 6 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under EMPLOYEE COSTS TEACHERS BASIC 174,478 0 0 0 75,789 75,789 0 TEACHERS SUPERANNUATION 39,467 0 0 0 17,257 17,257 0 TEACHERS NI 18,058 0 0 0 8,532 8,532 0 DAILY TEACHERS BASIC 1,370 0 0 0 1,370 1,370 0 TEACHERS TRAINING 467 0 0 0 67 67 0 APT&C BASIC 70,029 38 under 132 under 180 under 28,598 28,405 193 under APT&C SUPERANNUATION 12,743 16 under 50 under 64 under 5,601 5,524 77 under APT&C NIC 4,905 4 under 42 under 44 under 2,164 2,109 55 under SESSIONAL WORK 92 0 0 0 92 92 0 TRAVEL AND SUBSISTANCE 227 0 0 0 63 63 0 OTHER EMPLOYEE COSTS 167 0 0 0 101 101 0 PENSION INCREASES 434 1 under 0 3 under 181 178 3 under PREMATURE RETIRALS 4,660 0 0 0 2,102 2,102 0 ADDITIONAL PENSION COSTS 0 (12) over (27) over (27) over 0 27 (27) over EMPLOYEE COSTS 327,097 47 under 197 under 264 under 141,917 141,616 301 under PROPERTY COSTS RATES 14,915 0 0 0 0 0 0 SCOTTISH WATER - METERED (DRAINAGE) CHARGES 1,000 0 0 0 237 237 0 SCOTTISH WATER - METERED CHARGES 764 0 0 0 125 125 0 RENT 266 0 0 0 123 123 0 SERVICE CHARGE 39 0 0 0 15 34 (19) over PROPERTY INSURANCE 482 0 0 0 1 1 0 SECURITY COSTS 68 0 0 0 31 31 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 54 0 1 under 0 0 0 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 49 0 0 0 49 49 0 ADAPTIONS - INTERNAL CONTRACTORS 130 0 0 0 84 84 0 ELECTRICITY - CONTRACT 5,278 0 0 0 1,746 1,746 0 GAS 4,962 0 0 0 770 770 0 HEATING OIL 164 0 0 0 14 14 0 SOLID FUEL 171 0 0 0 47 47 0 JANITOR SERVICE 104 0 0 0 19 19 0 JANITORIAL SUPPLIES 13 0 0 0 . 0 0 0 CLEANING CONTRACT 310 0 0 0 106 106 0 CLEANING OUTWITH CONTRACT 8 0 0 0 0 0 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 249 0 0 0 216 246 (30) over HEALTH & HYGIENE MATERIALS 127 0 0 0 0 0 0 WINDOW CLEANING 3 0 0 0 0 0 0 REFUSE UPLIFT 23 0 0 0 11 11 0 OTHER PROPERTY COSTS 656 0 0 0 39 39 0 OFFICE ACCOM-FACILITIES MANAGEMENT 0 0 0 0 0 4 (4) over ACCOMMODATION RECHARGE TO USERS 882 0 0 0 882 882 0 PROPERTY COSTS 30,717 0 1 under 0 4,515 4,568 (53) over 52
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 6 PERIOD 6 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 113 0 0 0 98 98 0 COMPUTER EQUIPMENT RENTAL 2 0 0 0 0 0 0 I.T. EQUIPMENT MAINT-CONTRACT 3,115 0 0 0 1,522 1,522 0 I.T. ELECTRONIC MESSAGING 43 0 0 0 21 21 0 EQUIPMENT, APPARATUS AND TOOLS 62 0 0 0 17 17 0 SMALL TOOLS 3 0 0 0 2 2 0 AIDS FOR CLIENTS 119 0 0 0 47 52 (5) over ADAPTATIONS FOR CLIENTS 9 0 0 0 7 7 0 SUPPLIES FOR CLIENTS 1 0 0 0 1 1 0 FURNITURE - OFFICE 10 0 0 0 9 9 0 FURNITURE - GENERAL 95 0 0 0 23 23 0 FURNISHINGS (INCL. CROCKERY & LINEN) 9 0 0 0 9 9 0 MATERIALS 18 0 0 0 14 14 0 MATERIALS, APPARATUS AND EQUIPMENT 1,686 0 (15) over (20) over 734 753 (19) over PUPIL EQUITY FUNDING 7,100 0 0 0 0 0 0 SAC FUNDING 209 0 0 0 0 0 0 LIBRARY/RESOURCE CENTREMATERIALS 80 0 0 0 24 24 0 AUDIO VISUAL 16 0 0 0 10 10 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 9 0 0 0 6 6 0 TV LICENCES - EDUCATION 23 0 0 0 0 0 0 FOODSTUFFS - GENERAL 42 0 0 0 20 20 0 PROTECTIVE CLOTHING & UNIFORMS 23 0 0 0 19 19 0 LAUNDRY COSTS 1 0 0 0 0 0 0 OTHER SUPPLIES AND SERVICES 26 0 0 0 0 0 0 HEALTH AND SAFETY 67 0 0 0 47 47 0 CATERING - CONTRACT 2,600 0 0 0 60 60 0 CATERING - OUTWITH CONTRACT 9 0 0 0 1 1 0 CATERING - EXTERNAL 6 0 0 0 4 4 0 ARTIST FEES / PERFORMING ARTS / ENTERTA 9 0 0 0 9 9 0 DELIVERY CHARGE 3 0 0 0 2 2 0 SUPPLIES AND SERVICES 15,508 0 (15) over (20) over 2,706 2,730 (24) over 53
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 6 PERIOD 6 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under TRANSPORT AND PLANT FLEET SERVICES - FUEL 19 0 0 0 19 19 0 POOL CAR CHARGES-RENTAL 13 0 0 0 13 13 0 OTHER TRANSPORT COSTS 2 0 0 0 1 1 0 INSURANCE 3 0 0 0 0 0 0 FLEET SERVICE CHARGES - SCHEDULED MAINTENANCE 32 3 under 0 0 0 0 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 27 (2) over 0 0 11 11 0 FLEET SERVICE CHARGES - LEASING 66 0 0 0 58 58 0 FLEET SERVICE CHARGES - HIRED VEHICLES 4 (3) over 0 0 0 0 0 FLEET SERVICE CHARGES - ROAD FUND LICENCES/MOT 4 (1) over 0 0 2 2 0 FLEET SERVICE CHARGES - FUEL 104 5 under 0 0 37 37 0 FLEET SERVICE CHARGES - DRIVERS 1,255 0 0 0 1,254 1,254 0 FLEET SERVICE CHARGES - BUS ESCORTS 258 0 0 0 169 169 0 HIRE OF EXTERNAL VEHICLES 106 0 0 0 106 106 0 HIRE OF SKIPS 3 (1) over 0 (2) over 1 5 (4) over EXTERNAL TRANSPORT CONTRACT 3 (1) over 0 0 3 3 0 PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 5,701 0 0 0 1,626 1,649 (23) over PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 6,583 (90) over (287) over (287) over 3,903 5,149 (1,246) over PUPIL TRANSPORT - OTHER 143 0 0 0 33 33 0 TAXI CHARGES - AD HOC 0 0 0 (1) over 0 1 (1) over TRANSPORT AND PLANT 14,326 (90) over (287) over (290) over 7,236 8,510 (1,274) over ADMINISTRATION PRINTING AND STATIONERY 413 0 0 0 289 289 0 TELEPHONES 229 0 3 under 0 2 2 0 MOBILE PHONES 7 0 0 0 1 1 0 ADVERTISING - OTHER 11 0 0 0 0 0 0 POSTAGES/COURIERS 70 0 0 0 16 16 0 MEMBERSHIP FEES/SUBSCRIPTIONS 94 0 0 0 94 94 0 INSURANCE 76 0 0 0 0 0 0 MEDICAL COSTS 10 0 0 0 10 10 0 HOSPITALITY / CIVIC RECOGNITION 3 0 0 0 3 3 0 SECURITY UPLIFT FEES 2 0 0 0 2 2 0 OTHER ADMIN COSTS 2 0 0 0 0 0 0 CONFERENCES - OFFICIALS (incl associated costs) 53 4 under 12 under 15 under 30 0 30 under TRAINING 268 0 0 0 148 148 0 ADMINISTRATION 1,238 4 under 15 under 15 under 595 565 30 under 54
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 6 PERIOD 6 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 0 (1) over 0 0 0 0 0 OTHER LOCAL AUTHORITIES 1,432 0 (26) over (26) over 127 153 (26) over SCOTTISH QUALIFICATIONS AUTHORITY 1,563 0 0 0 1,563 1,563 0 PAYMENTS TO OTHER BODIES 19,101 0 0 0 8,822 8,322 500 under INDEPENDENT SCHOOL PLACES 4,507 (200) over (369) over (448) over 1,775 2,300 (525) over CONTRACT SPEECH THERAPY 678 0 0 0 0 0 0 SCHOOL ACTIVITIES 309 0 0 0 308 308 0 RESEARCH GRANTS - EDUCATION 43 0 0 0 43 43 0 PARENT COUNCILS (PREV.SCHOOL BOARDS) 28 0 2 under 0 11 11 0 P.E. FACILITIES 90 0 0 0 4 4 0 ACTIVITIES PROGRAMME 557 0 0 0 63 63 0 COUNSELLING 1,149 0 0 0 293 293 0 COPYRIGHT AGREEMENT 211 0 0 0 211 211 0 VAT FREE EXCURSIONS - EDUCATION 25 0 0 0 25 25 0 PRIVATE INDIVIDUALS - GENERAL 7 0 0 0 7 7 0 PAYMENT TO OTHER BODIES 29,700 (201) over (393) over (474) over 13,252 13,303 (51) over PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 44,115 0 0 0 13,440 13,440 0 PAYMENT TO CONTRACTORS 44,115 0 0 0 13,440 13,440 0 TRANSFER PAYMENTS EDUCATION MAINTENANCE ALLOWANCE 288 0 0 0 288 288 0 FOOTWEAR & CLOTHING GRANTS 2,273 0 0 0 1,919 1,719 200 under WORK EXPERIENCE 17 0 0 0 0 0 0 CONCESSIONARY FARES 0 0 0 0 0 1 (1) over TRANSFER PAYMENTS 2,578 0 0 0 2,207 2,008 199 under FINANCING CHARGES LEASING CHARGES - OPERATIONAL 3 0 0 0 0 0 0 I.T. EQUIPMENT LEASING - CONTRACT 382 0 0 0 133 133 0 FINANCING CHARGES 385 0 0 0 133 133 0 TOTAL EXPENDITURE 465,664 (240) over (482) over (505) over 186,001 186,873 (872) over 55
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 6 PERIOD 6 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under INCOME GOVERNMENT GRANT - GAELIC EDUCATION (170) 0 0 0 (165) (165) 0 GOVERNMENT GRANTS - OTHER EDUCATION GRANTS (42,276) 0 0 0 (31,842) (31,842) 0 CONTRIBUTIONS FROM OTHER BODIES (3,271) 0 0 0 (1,740) (1,740) 0 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (744) 0 0 0 (197) (415) 218 over rec PLAYGROUP ACCOMMODATION CHARGE (10) 0 0 0 (3) (3) 0 EARLY YEARS FEES (410) 240 over rec 479 over rec 505 over rec (158) (812) 654 over rec RENTAL INCOME (20) 0 0 0 (5) (5) 0 COURSE FEES (35) 0 0 0 (5) (5) 0 OTHER INCOME (57) 0 3 over rec 0 (57) (57) 0 ACCOMMODATION INCOME FROM USERS (882) 0 0 0 (882) (882) 0 INCOME (47,875) 240 over rec 482 over rec 505 over rec (35,054) (35,926) 872 over rec NET EXPENDITURE 417,789 0 0 0 150,947 150,947 0 56
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Appendix C South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 8 September 2023 (No 6) Finance and Corporate Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 6 08/09/23 Over/ Under 08/09/23 08/09/23 Service Departments :- £m £m £m £m £m £m Finance Services - Strategy 2.118 2.118 0.000 1.148 1.116 0.032 under Finance Services - Transactions 18.448 18.448 0.000 7.025 6.824 0.201 under Audit and Compliance Services 0.374 0.374 0.000 0.225 0.251 (0.026) over Information Technology Services 5.226 5.226 0.000 6.572 6.604 (0.032) over Communications and Strategy Services 2.910 2.910 0.000 1.444 1.436 0.008 under Administration and Licensing Services 4.279 4.279 0.000 2.134 2.237 (0.103) over Personnel Services 8.308 8.308 0.000 2.420 2.500 (0.080) over Total Finance and Corporate Resources 41.663 41.663 0.000 20.968 20.968 0.000 5 57
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Finance and Corporate Resources Variance Analysis 2023/24 (Period 6) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 218k under APT&C Basic / Superannuation / NI - 329k under Finance Services (Transactions) - 183k under The underspend is due to vacant posts within the Service which are being recruited in line with Service requirements. Administration, Legal and Licensing – (74k) over IT Services – 148k under Finance Services (Strategy) – 74k under This overspend relates to lower than anticipated staff turnover. This underspend relates to the vacant posts within the service. The underspend is due to vacant posts within the Service which are being recruited in line with Service requirements. Supplies and Services (179k) over Computer Equipment Purchase - (133k) over IT Services – (123k) over This overspend reflects the timing of expenditure, an element of which will be recharged at the end of the year. 58
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services Cont. Computer Equipment Maintenance – (24k) over IT Equipment Maintenance Contract – (16k) Over IT Services – (24k) over Administration, Legal, and Licensing – (16k) Over This overspend reflects the timing of expenditure, an element of which will be recharged at the end of the year. This overspend reflects the additional costs of online broadcasting licenses. Administration Costs (88k) over Medical Costs – (41k) over Advertising- Recruitment – (21k) over Personnel Services – (41k) over Personnel Services – (21k) over 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 the cost of the recruitment website, which will be recharged at the end of the year. Payment to Other Bodies (39k) Over External Audit Fees – (29k) over Finance Services (Strategy) – (29k) over The overspend reflects the uplift in external audit fees, which was not budgeted for. 59
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Subjective Head Variance Subjective line Service / amount Explanation Income 97k over recovered Contributions from Development Agencies – 33k over Other Income – 58k over recovered Personnel Services – 33k over Finance Services (Transactions) – 53k over recovered This reflects additional Skills Development Scotland funding for Modern Apprentices. This over recovery reflects a higher than anticipated number of procurement rebates. * The underlined variances represent new variances since the last report. 60
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 6 PERIOD 6 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under EMPLOYEE COSTS APT & C BASIC 26,659 52 under 32 under 113 under 10,816 10,688 128 under APT & C OVERTIME 139 (2) over (7) over (13) over 59 73 (14) over APT & C SUPERANNUATION 6,026 8 under 52 under 62 under 2,157 2,006 151 under APT & C NIC 3,249 (25) over (23) over (24) over 1,046 996 50 under MANUAL BASIC 0 (3) over (6) over (7) over 0 14 (14) over MANUAL OVERTIME 0 0 (1) over (1) over 0 1 (1) over TRAVEL AND SUBSISTANCE 11 (1) over (1) over (4) over 4 10 (6) over OTHER EMPLOYEE COSTS 1 (47) over 36 under 46 under 0 1 (1) over PENSION INCREASES 844 (24) over (12) over (30) over 357 410 (53) over ADDITIONAL PENSION COSTS 0 0 (8) over (12) over 0 22 (22) over EMPLOYEE COSTS 36,929 (42) over 62 under 130 under 14,439 14,221 218 under PROPERTY COSTS RATES 42 0 0 0 0 0 0 RENT 22 0 0 0 13 13 0 SERVICE CHARGE 1 0 0 0 1 1 0 PROPERTY INSURANCE 1 0 0 0 0 0 0 SECURITY COSTS 128 0 (11) over 0 48 55 (7) over ELECTRICITY - CONTRACT 14 0 0 0 1 1 0 GAS 1 0 0 0 0 0 0 FIXTURE & FITTINGS 1,707 0 0 0 570 570 0 OTHER PROPERTY COSTS 2,196 0 0 0 4 4 0 PROPERTY COSTS 4,112 0 (11) over 0 637 644 (7) over SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 3,799 (7) over (24) over (34) over 2,323 2,456 (133) over COMPUTER EQUIPMENT MAINTENANCE 2,070 0 (23) over (22) over 2,034 2,058 (24) over I.T. EQUIPMENT MAINT - CONTRACT 583 0 (5) over (19) over 107 123 (16) over I.T. ELECTRONIC MESSAGING 126 0 0 0 3 0 3 under EQUIPMENT, APPARATUS AND TOOLS 159 (1) over (1) over (1) over 36 36 0 SUPPLIES FOR CLIENTS 219 0 0 0 79 79 0 FURNITURE - OFFICE 21 0 0 0 9 9 0 MATERIALS 112 0 0 0 42 42 0 MATERIALS, APPARATUS AND EQUIPMENT 0 0 (2) over (2) over 0 2 (2) over AUDIO VISUAL 0 0 (1) over (1) over 0 1 (1) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 6 0 0 0 0 0 0 FOODSTUFFS - GENERAL 26 0 0 0 2 3 (1) over PROTECTIVE CLOTHING & UNIFORMS 4 0 0 0 1 1 0 OTHER SUPPLIES AND SERVICES 111 (4) over (4) over (5) over 46 51 (5) over CATERING - OUTWITH CONTRACT 6 0 0 0 0 0 0 OUTSOURCED MAIL 144 0 0 (5) over 73 73 0 SUPPLIES AND SERVICES 7,386 (12) over (60) over (89) over 4,755 4,934 (179) over 61
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 6 PERIOD 6 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under TRANSPORT AND PLANT POOL CAR CHARGES - RENTAL 23 0 0 0 2 2 0 POOL CAR CHARGES - FUEL 4 0 0 0 0 0 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 1 0 0 0 1 1 0 FLEET SERVICE CHARGES - LEASING 1 0 (1) over (1) over 1 2 (1) over FLEET SERVICE CHARGES - FUEL 1 0 0 0 0 0 0 FLEET SERVICE CHARGES - DRIVERS 36 0 0 0 36 39 (3) over TRANSPORT AND PLANT 66 0 (1) over (1) over 40 44 (4) over ADMINISTRATION PRINTING AND STATIONERY 537 0 (1) over (1) over 115 116 (1) over TELEPHONES 1,587 0 5 under 1 under 575 575 0 MOBILE PHONES 178 0 (2) over (2) over 75 77 (2) over ADVERTISING - RECRUITMENT 18 0 0 0 18 39 (21) over ADVERTISING - OTHER 123 0 0 0 41 41 0 POSTAGES/COURIERS 944 0 (1) over (20) over 324 326 (2) over SMS MESSAGING 10 0 0 2 under 1 1 0 MEMBERSHIP FEES/SUBSCRIPTIONS 230 (5) over (1) over (1) over 190 197 (7) over INSURANCE 140 0 0 0 0 0 0 MEDICAL COSTS 135 0 0 (33) over 128 169 (41) over LEGAL EXPENSES 180 (1) over (29) over (18) over 61 65 (4) over HOSPITALITY / CIVIC RECOGNITION 30 0 0 0 8 8 0 PAYPOINT AGENCY FEES 70 0 0 (3) over 38 38 0 SECURITY UPLIFT FEES 2 0 0 0 1 1 0 OTHER ADMIN COSTS 958 0 0 0 697 697 0 MEMBERS ALLOWANCES 1,870 0 0 0 781 781 0 CONFERENCES - MEMBERS (incl associated costs) 9 0 0 0 5 5 0 CONFERENCES - OFFICIALS (incl associated costs) 11 0 0 1 under 1 1 0 TRAINING 761 0 (5) over (6) over 330 337 (7) over VOLUNTEERS' EXPENSES 0 (1) over (2) over (3) over 0 3 (3) over INTERNAL SUPPORT SERVICES ALLOCATION 42 0 0 0 0 0 0 ADMINISTRATION 7,835 (7) over (36) over (83) over 3,389 3,477 (88) over PAYMENT TO OTHER BODIES GRANTS TO VOLUNTARY ORGANISATIONS 678 0 0 0 340 340 0 PAYMENTS TO OTHER BODIES 2,665 0 0 0 1,685 1,695 (10) over EXTERNAL AUDIT FEES 516 0 0 0 98 127 (29) over PAYMENT TO OTHER BODIES 3,859 0 0 0 2,123 2,162 (39) over PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 28 (1) over (13) over (26) over 24 24 0 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 231 0 0 0 16 18 (2) over PAYMENT TO CONTRACTORS 259 (1) over (13) over (26) over 40 42 (2) over 62
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 6 PERIOD 6 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under TRANSFER PAYMENTS RENT ALLOWANCE 23,581 0 0 0 9,587 9,587 0 RENT REBATES 42,069 0 0 0 14,940 14,940 0 TRANSFER PAYMENTS 65,650 0 0 0 24,527 24,527 0 FINANCING CHARGES LEASING CHARGES - OPERATIONAL 1 0 0 0 0 0 0 I.T. EQUIPMENT LEASING-CONTRACT 1,215 0 0 (1) over 277 273 4 under FINANCING CHARGES 1,216 0 0 (1) over 277 273 4 under TOTAL EXPENDITURE 127,312 (62) over (59) over (70) over 50,227 50,324 (97) over INCOME STATUTORY ADDITIONS - COST OF COLLECTION (815) 0 0 0 0 0 0 RENT REBATES SUBSIDY (37,191) 0 0 0 (14,632) (14,632) 0 RENT ALLOWANCE SUBSIDY (23,067) 0 0 0 (8,719) (8,719) 0 DWP SUBSIDY (1,170) 0 0 12 over rec (558) (558) 0 DHP (283) 0 0 0 (283) (283) 0 CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (85) 0 0 0 (85) (118) 33 over rec CONTRIBUTIONS FROM OTHER BODIES (295) 0 0 0 (125) (125) 0 ESF GRANT (105) 0 0 0 0 0 0 SALES - DEPARTMENTS OF THE AUTHORITY (32) 0 0 0 0 0 0 FEES AND CHARGES - GENERAL (4,215) 1 over rec 1 over rec 0 (2,074) (2,078) 4 over rec CHARGES TO HEALTH BOARDS (38) 0 0 0 (38) (45) 7 over rec FEES AND CHARGES - OTHER BODIES (221) 0 0 0 (123) (123) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,581) 0 0 0 (1,046) (1,046) 0 RENTAL INCOME (2) 0 0 0 0 0 0 HOME LOANS REPAYMENTS 0 3 over rec 0 0 0 0 0 BIRTH REGISTRATION (18) 0 0 0 (8) (8) 0 DEATH REGISTRATION (57) 0 0 0 (30) (30) 0 MARRIAGE STATUTORY FEES (120) 0 0 0 (55) (55) 0 EXTRACT ISSUE (105) 0 0 0 (41) (41) 0 MARRIAGES (54) 0 0 0 (20) (20) 0 CITIZENSHIP CEREMONIES (10) 0 0 0 (4) (4) 0 OTHER INCOME (8,512) 58 over rec 58 over rec 58 under (1,418) (1,471) 53 over rec REALLOCATION OF CENTRAL SUPPORT COSTS (6,648) 0 0 0 0 0 0 REALLOCATION OF SUPPORT COSTS (25) 0 0 0 0 0 0 INCOME (85,649) 62 over rec 59 over rec 70 over rec (29,259) (29,356) 97 over rec NET EXPENDITURE 41,663 0 0 0 20,968 20,968 0 63
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Appendix D South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 8 September 2023 (No 6) Housing and Technical Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 6 08/09/23 Over/ Under 08/09/23 08/09/23 Service Departments :- £m £m £m £m £m £m Housing Services 8.464 8.464 0.000 3.374 3.374 0.000 Property Services 5.712 5.712 0.000 10.471 10.471 0.000 Total Housing and Technical Resources 14.176 14.176 0.000 13.845 13.845 0.000 5 65
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Housing and Technical Resources (excl HRA) Variance Analysis 2023/24 (Period 6) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 702k under APT&C Basic / Overtime / Superannuation / National Insurance - 990k under Property Services - 982k under The variance relates to vacancies which are actively being recruited in line with Service requirements. Manual Basic / Overtime / Superannuation / National Insurance - (276k) over Property Services - (276k) over The variance reflects the current level of trade operatives and overtime required to meet service demands. Property Costs (343k) over Service Charge - (165k) over Property Services - (165k) 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 - (30k) 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 - (87k) over Property Services - (86k) over This relates to the current market prices for utilities which is higher than budget. Refuse Uplift - (43k) over Property Services - (39k) over The level of uplifts varies depending on the current workload demands and timing of capital and revenue works. 66
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services 73k under Materials/Stores - 48k under Property Services - 48k under 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 1,404k under Payments to Private Contractors - 1,467k under Property Services - 1,467k 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 - (58k) over Property Services - (58k) over This overspend reflects the requirement to purchase external professional services within the Projects team, to meet current service demands. Income (1,908k) under recovered Rental Income - (167k) under recovered Property Services - (167k) 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 - (1,769k) under recovered Property Services - (1,769k) 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. 67
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 6 PERIOD 6 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 2023/24 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under EMPLOYEE COSTS APT & C BASIC 16,106 96 under 440 under 571 under 6,691 5,982 709 under APT & C OVERTIME 204 5 under 15 under 17 under 81 60 21 under APT & C SUPERANNUATION 3,120 23 under 102 under 133 under 1,295 1,131 164 under APT & C NIC 1,672 14 under 59 under 78 under 693 597 96 under MANUAL BASIC 18,764 (15) over (22) over (16) over 7,866 7,898 (32) over MANUAL OVERTIME 588 (22) over (138) over (175) over 247 464 (217) over MANUAL SUPERANNUATION 3,613 (1) over 3 under 6 under 1,514 1,508 6 under MANUAL NIC 1,895 (7) over (24) over (27) over 795 828 (33) over TRAVEL AND SUBSISTANCE 25 0 - 2 under 0 - 9 7 2 under OTHER EMPLOYEE COSTS 366 (2) over (7) over 10 under 0 (11) 11 under PENSION INCREASES 602 (13) over 0 - (7) over 252 265 (13) over PREMATURE RETIRALS 0 0 - 0 - 0 - 0 0 0 - ADDITIONAL PENSION COSTS 13 (1) over (12) over (12) over 0 12 (12) over EMPLOYEE COSTS 46,968 77 under 418 under 578 under 19,443 18,741 702 under 68
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 6 PERIOD 6 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 2023/24 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under PROPERTY COSTS RATES 2,316 9 under 27 under 36 under 0 0 0 - SCOTTISH WATER - UNMETERED CHARGES 12 1 under 2 under 3 under 3 0 3 under SCOTTISH WATER - METERED CHARGES 240 (2) over 3 under 1 under 67 70 (3) over RENT 1,836 (3) over (3) over (1) over 549 549 0 - SERVICE CHARGE 439 0 - (69) over (69) over 324 489 (165) over FACTORING CHARGES 9 0 - 0 - 0 - 0 0 0 - OTHER ACCOMMODATION COSTS 2,274 0 - 25 under 25 under 1,511 1,486 25 under BED AND BREAKFAST 27 0 - (14) over (19) over 12 35 (23) over PROPERTY INSURANCE 374 4 under 7 under 0 - 67 67 0 - SECURITY COSTS 299 5 under 15 under 16 under 130 106 24 under GROUND MAINTENANCE 52 (1) over (1) over (1) over 52 54 (2) over GROUNDS MAINTENANCE ADDITIONAL WORKS 10 0 - 0 - 1 under 4 2 2 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 2,796 (13) over 1,041 under 1,233 under 2,079 965 1,114 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 0 0 - 0 - (1) over 0 1 (1) over LIFE CYCLE MAINTENANCE 600 (1) over (947) over (1,075) over 583 1,477 (894) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 390 (2) over (145) over (191) over 230 482 (252) over HOUSING - RENT FREE ACCOMMODATION 0 (2) over (4) over (5) over 0 6 (6) over HOUSING - RENT W/O UNLET PERIODS 730 0 - 21 under 17 under 327 304 23 under HOUSING - RENT W/O BAD PERIODS 778 2 under 7 under 11 under 79 68 11 under EPC 0 0 - 0 - 0 - 0 1 (1) over BOILER PLANT SERVICING 0 0 - 0 - 0 - 0 1 (1) over ELECTRICITY - CONTRACT 903 (1) over (43) over (115) over 385 472 (87) over ELECTRICITY - NON CONTRACT 29 0 - 3 under 5 under 13 6 7 under GAS 650 (7) over (8) over (23) over 269 277 (8) over HEATING OIL 11 0 - 0 - 0 - 1 1 0 - FIXTURE & FITTINGS 891 0 - (18) over (23) over 493 529 (36) over JANITOR SERVICE 164 12 under 12 under 0 - 152 152 0 - CLEANING CONTRACT 407 (16) over (16) over (22) over 371 393 (22) over CLEANING OUTWITH CONTRACT 0 (16) over (16) over (11) over 0 17 (17) over CLEANING MATERIALS 10 0 - 0 - 1 under 4 2 2 under WINDOW CLEANING 2 0 - 1 under 1 under 1 0 1 under PEST CONTROL 6 (2) over 0 - 0 - 6 7 (1) over REFUSE UPLIFT 404 28 under (17) over (40) over 209 252 (43) over REMOVAL & STORAGE COSTS 52 0 - 7 under 8 under 23 12 11 under OTHER PROPERTY COSTS 511 (6) over 5 under 7 under 257 243 14 under OFFICE ACCOM-FACILITIES MANAGEMENT 1,113 (18) over (18) over (18) over 1,113 1,131 (18) over ACCOMMODATION RECHARGE TO USERS 33 0 - 0 - 0 - 21 21 0 - PROPERTY COSTS 18,368 (29) over (143) over (249) over 9,335 9,678 (343) over 69
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 6 PERIOD 6 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 2023/24 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 475 11 under (40) over (41) over 314 352 (38) over COMPUTER EQUIPMENT MAINTENANCE 7 2 under 2 under 3 under 3 0 3 under I.T. EQUIPMENT MAINT-CONTRACT 223 (8) over 22 under 42 under 95 39 56 under EQUIPMENT, APPARATUS AND TOOLS 46 3 under 8 under 12 under 18 5 13 under ADAPTATIONS FOR CLIENTS 500 0 - (9) over 0 - 220 221 (1) over FURNITURE - OFFICE 0 0 - (1) over (1) over 0 1 (1) over FURNISHINGS 0 (16) over (5) over (4) over 0 11 (11) over MATERIALS 12,715 0 - (301) over (96) over 5,176 5,128 48 under AUDIO VISUAL 10 0 - 0 - 0 - 7 7 0 - PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 - 0 - 0 - 1 0 1 under TV LICENCES - EDUCATION 1 0 - 0 - 0 - 0 0 0 - FOODSTUFFS - GENERAL 2 0 - 0 - 0 - 0 0 0 - PROTECTIVE CLOTHING & UNIFORMS 44 2 under 5 under 8 under 16 9 7 under OTHER SUPPLIES AND SERVICES 183 3 under 5 under (1) over 131 127 4 under HEALTH AND SAFETY 1 0 - 0 - (1) over 0 1 (1) over CATERING - CONTRACT 1 0 - 0 - 0 - 0 0 0 - OUTSOURCED MAIL 0 (1) over (4) over (7) over 0 8 (8) over BULK BUYING DISCOUNT 0 0 - 0 - 1 under 0 (1) 1 under SUPPLIES AND SERVICES 14,210 (4) over (318) over (85) over 5,981 5,908 73 under TRANSPORT AND PLANT PURCHASE OF PLANT 125 (6) over (12) over (13) over 62 68 (6) over FLEET SERVICES - FUEL 0 (1) over (1) over (3) over 0 3 (3) over FLEET SERVICES - VEHICLE HIRE 42 0 - (1) over 0 - 27 27 0 - POOL CAR RECHARGE - RENTAL CHARGE 111 (8) over (1) over (4) over 16 20 (4) over POOL CAR RECHARGE - FUEL 26 1 under 3 under 6 under 6 0 6 under POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 - 0 - 0 - 0 0 0 - OTHER TRANSPORT COSTS 0 0 - (1) over (1) over 0 1 (1) over TRANSPORT INSURANCE 44 3 under 11 under 14 under 17 0 17 under LICENCES 0 0 - (5) over (5) over 0 5 (5) over PLANT SERVICES 7 0 - 0 - (2) over 7 12 (5) over FLEET SERVICE CHARGES VEHICLE MAINTENANCE 329 (5) over (11) over (10) over 181 192 (11) over FLEET SERVICE CHARGES UNSCHEDULED LABOUR 1 0 - 0 - 1 under 1 0 1 under FLEET SERVICE CHARGES PLANT MAINTENANCE 7 (1) over 0 - 0 - 7 7 0 - FLEET SERVICE CHARGES ASSET MODIFICATIONS 15 1 under 0 - 0 - 2 1 1 under FLEET SERVICE CHARGES LEASING 1,402 0 - (46) over (44) over 602 651 (49) over FLEET SERVICE CHARGES HIRED VEHICLES 202 5 under 10 under 8 under 96 84 12 under FLEET SERVICE CHARGES CONTRACT HIRE 49 2 under 2 under 3 under 7 12 (5) over FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 117 (4) over 0 - (6) over 99 105 (6) over FLEET SERVICE CHARGES FUEL 842 (4) over 31 under 2 under 315 304 11 under HIRE OF EXTERNAL VEHICLES 23 (1) over (4) over (1) over 10 11 (1) over HIRE OF EXTERNAL PLANT 257 16 under 47 under 60 under 31 21 10 under HIRE OF SCAFOLDING 1,077 (5) over 4 under 29 under 399 358 41 under HIRE OF SKIPS 32 (16) over (36) over (50) over 0 0 0 - TAXI CHARGES - CONTRACTED 13 (1) over 0 - 0 - 10 14 (4) over TRANSPORT AND PLANT 4,722 (24) over (10) over (16) over 1,895 1,896 (1) over 70
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 6 PERIOD 6 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 2023/24 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under ADMINISTRATION PRINTING AND STATIONERY 84 0 - 8 under 5 under 30 28 2 under TELEPHONES 93 6 under 20 under 25 under 34 2 32 under MOBILE PHONES 50 2 under 8 under 9 under 19 7 12 under ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 7 0 - 0 - 0 - 0 0 0 - ADVERTISING - OTHER 6 0 - 2 under 1 under 2 1 1 under POSTAGES/COURIERS 21 (2) over (4) over (7) over 5 13 (8) over MEMBERSHIP FEES/SUBSCRIPTIONS 14 (3) over 0 - 1 under 4 3 1 under INSURANCE 216 4 under 5 under 18 under 9 0 9 under MEDICAL COSTS 16 0 - (2) over (1) over 6 8 (2) over LEGAL EXPENSES 16 (2) over (3) over (4) over 2 8 (6) over PETTY OUTLAYS 12 1 under (4) over (4) over 4 10 (6) over HOSPITALITY / CIVIC RECOGNITION 2 0 - 0 - (2) over 2 4 (2) over PAYPOINT AGENCY FEES 0 (4) over (4) over (4) over 0 4 (4) over OTHER ADMIN COSTS 13 0 - 2 under 1 under 4 2 2 under TRAINING 0 0 - (1) over (1) over 0 1 (1) over INTERNAL SUPPORT SERVICES ALLOCATION 457 0 - 0 - 0 - 0 0 0 - CENTRAL ADMINISTRATION 2,749 0 - 0 - 0 - 0 0 0 - ADMINISTRATION 3,756 2 under 27 under 37 under 121 91 30 under PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 1,802 3 under 8 under 14 under 40 40 0 - PAYMENTS TO OTHER BODIES 1,166 0 - 0 - 0 - 230 230 0 - SUPPORTING PEOPLE INTERNAL PROVIDER 1,130 0 - 0 - 0 - 567 559 8 under SUPPORTING PEOPLE EXTERNAL PROVIDER 732 0 - 5 under 32 under 289 256 33 under HOUSING ADMINISTRATION 886 0 - 0 - 0 - 540 540 0 - ASSISTANCE TO HOME OWNERS 982 0 - (9) over 0 - 869 869 0 - PRIVATE INDIVIDUALS - GENERAL 155 (1) over 0 - 0 - 2 2 0 - PAYMENT TO OTHER BODIES 6,853 2 under 4 under 46 under 2,537 2,496 41 under PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 0 0 - 0 - 0 - 0 5 (5) over PAYMENT TO PRIVATE CONTRACTOR 15,484 0 - 493 under 267 under 4,912 3,445 1,467 under PAYMENT TO EXTERNAL CONSULTANTS 306 (20) over (48) over (52) over 88 146 (58) over PAYMENT TO CONTRACTORS 15,790 (20) over 445 under 215 under 5,000 3,596 1,404 under FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 151 4 under 1 under 1 under 14 13 1 under INTEREST ON REVENUE BALANCES 2 0 - 0 - 1 under 1 0 1 under FINANCING CHARGES 153 4 under 1 under 2 under 15 13 2 under 71
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 6 PERIOD 6 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 2023/24 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under TOTAL EXPENDITURE 110,820 8 under 424 under 528 under 44,327 42,419 1,908 under INCOME CONTRIBUTIONS FROM OTHER BODIES (1,734) 0 - 0 - 0 - (725) (728) 3 over rec SALES - DEPARTMENTS OF THE AUTHORITY (460) 0 - 0 - 0 - 0 0 0 - FEES AND CHARGES - GENERAL (580) 0 - 5 over rec (10) under rec (138) (131) (7) under rec FEES AND CHARGES - DEPARTMENTS OF THE A (48) 0 - 0 - 0 - 0 0 0 - RENTAL INCOME (4,775) (1) under rec (103) under rec (148) under rec (2,172) (2,005) (167) under rec HOUSE RENTS (6,005) 0 - 19 over rec 37 over rec (2,363) (2,395) 32 over rec OTHER INCOME (2,732) 0 - (6) under rec (8) under rec (1,059) (1,059) 0 - REALLOCATION OF CENTRAL SUPPORT COSTS (876) 0 - 0 - 0 - 0 0 0 - REALLOCATION OF SUPPORT COSTS (1,628) 0 - 0 - 0 - 0 0 0 - RECOVERY FROM CAPITAL (35,648) (322) under rec (2,733) under rec (3,429) under rec (11,653) (7,681) (3,972) under rec RECHARGES - DEPARTMENTS OF AUTHORITY (42,059) 315 over rec 2,394 over rec 3,030 over rec (12,295) (14,575) 2,280 over rec MANUAL RECHARGES - DEPARTMENTS OF AUTHORITY (99) 0 - 0 - 0 - (77) 0 (77) under rec INCOME (96,644) (8) under rec (424) under rec (528) under rec (30,482) (28,574) (1,908) under rec NET EXPENDITURE 14,176 0 - 0 - 0 - 13,845 13,845 0 - 72
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Appendix E Housing and Technical Resources - HRA Variance Analysis 2023/24 (Period 6) Subjective Head Variance Subjective line Service / amount Explanation Property Costs (590k) over Repairs and Maintenance - Internal and External Contractor - (463k) 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 - (123k) over HRA This overspend is due to inflationary price increases. Income 696k over recovered House Rents - 193k 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 - 529k 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 73
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 6 PERIOD 6 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 2022/23 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under EMPLOYEE COSTS APT & C BASIC 10,946 0 - (31) over (34) over 4,589 4,638 (49) over APT & C OVERTIME 78 (1) over 5 under 7 under 33 23 10 under APT & C SUPERANNUATION 1,943 0 - (27) over (35) over 814 860 (46) over APT & C NIC 1,047 0 - 18 under 24 under 439 410 29 under TRAVEL AND SUBSISTANCE 28 4 under 6 under 9 under 12 2 10 under OTHER EMPLOYEE COSTS 0 0 - 0 - 0 - 0 1 (1) over PENSION INCREASES 211 0 - 0 - (3) over 88 93 (5) over ADDITIONAL PENSION COSTS 0 0 - (6) over (6) over 0 6 (6) over EMPLOYEE COSTS 14,253 3 under (35) over (38) over 5,975 6,033 (58) over 74
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 6 PERIOD 6 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 2022/23 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under PROPERTY COSTS RATES 105 0 - 0 - 0 - 0 0 0 - SCOTTISH WATER - UNMETERED CHARGES 4 0 - 1 under 1 under 2 0 2 under SCOTTISH WATER - METERED CHARGES 8 1 under 1 under (1) over 3 5 (2) over RENT 6 0 - 0 - 0 - 0 0 0 - SERVICE CHARGE 65 0 - 0 - 0 - 0 0 0 - OTHER ACCOMMODATION COSTS 31 0 - 0 - 0 - 0 0 0 - BED AND BREAKFAST 0 0 - 0 - 0 - 0 9 (9) over PROPERTY INSURANCE 1,145 0 - 0 - 0 - 0 0 0 - SECURITY COSTS 55 9 under 0 - 3 under 8 1 7 under GROUND MAINTENANCE 4,465 0 - 0 - 0 - 3,894 3,894 0 - REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 35,777 (19) over (157) over (368) over 12,728 13,191 (463) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 877 0 - (33) over (23) over 338 330 8 under HOUSING - RENT FREE ACCOMMODATION 155 (2) over 0 - 0 - 121 121 0 - HOUSING - RENT W/O UNLET PERIODS 2,445 0 - (15) over 0 - 1,267 1,267 0 - HOUSING - RENT W/O BAD PERIODS 3,524 0 - 0 - 0 - 316 316 0 - ASBESTOS 139 1 under 7 under 13 under 59 42 17 under FIXED ELECTRICAL 0 0 - 0 - (1) over 0 1 (1) over BOILER PLANT SERVICING 0 1 under 1 under 1 under 0 0 0 - ELECTRICITY - CONTRACT 1,008 0 - 0 - 0 - 293 293 0 - GAS 301 (6) over (18) over (16) over 116 133 (17) over HEATING OIL 54 0 - 4 under 4 under 21 13 8 under SOLID FUEL 3 0 - 1 under 1 under 1 0 1 under FIXTURE & FITTINGS 58 0 - 0 - 0 - 58 58 0 - JANITOR SERVICE 74 0 - (7) over (1) over 34 30 4 under CLEANING CONTRACT 384 0 - (122) over (122) over 384 507 (123) over CLEANING MATERIALS 60 3 under 0 - 0 - 10 10 0 - WINDOW CLEANING 16 0 - 2 under 1 under 6 6 0 - PEST CONTROL 122 (4) over 0 - 0 - 69 69 0 - REFUSE UPLIFT 0 (3) over (11) over (12) over 0 15 (15) over REMOVAL & STORAGE COSTS 14 (1) over (1) over (1) over 6 7 (1) over OTHER PROPERTY COSTS 34 (2) over (1) over (8) over 15 21 (6) over PROPERTY COSTS 50,929 (23) over (349) over (530) over 19,749 20,339 (590) over 75
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 6 PERIOD 6 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 2022/23 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 253 9 under 0 - 0 - 32 32 0 - I.T. EQUIPMENT MAINT-CONTRACT 75 19 under 0 - 0 - 0 0 0 - EQUIPMENT, APPARATUS AND TOOLS 13 0 - 1 under 0 - 6 7 (1) over ADAPTATIONS FOR CLIENTS 0 (15) over 0 - 0 - 0 0 0 - FURNITURE - OFFICE 10 (1) over 1 under (1) over 4 4 0 - MATERIALS 0 (15) over 0 - 0 - 0 0 0 - MATERIALS, APPARATUS AND EQUIPMENT 0 0 - (1) over (1) over 0 1 (1) over FOODSTUFFS - GENERAL 6 (13) over (15) over (15) over 3 3 0 - PROTECTIVE CLOTHING & UNIFORMS 12 (1) over 1 under 2 under 5 2 3 under LAUNDRY COSTS 16 (2) over (4) over (2) over 7 9 (2) over OTHER SUPPLIES AND SERVICES 33 4 under (4) over 3 under 32 30 2 under HEALTH AND SAFETY 15 2 under 3 under 3 under 6 2 4 under CATERING - CONTRACT 0 0 - 0 - 0 - 0 1 (1) over OUTSOURCED MAIL 0 (5) over 0 - 0 - 0 0 0 - SUPPLIES AND SERVICES 433 (18) over (18) over (11) over 95 91 4 under TRANSPORT AND PLANT POOL CAR RECHARGE - RENTAL CHARGE 26 2 under 0 - 1 under 10 8 2 under POOL CAR RECHARGE - FUEL 6 0 - 1 under 2 under 2 0 2 under POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 - 0 - 0 - 0 0 0 - FLEET SERVICE CHARGES VEHICLE MAINTENANCE 23 0 - 1 under 1 under 9 7 2 under FLEET SERVICE CHARGES LEASING 72 (1) over (13) over (10) over 28 32 (4) over FLEET SERVICE CHARGES HIRED VEHICLES 34 3 under 8 under 11 under 13 0 13 under FLEET SERVICE CHARGES CONTRACT HIRE 0 0 - (1) over (1) over 0 1 (1) over FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 8 0 - 1 under 2 under 3 2 1 under FLEET SERVICE CHARGES FUEL 22 1 under (2) over 0 - 8 8 0 - STORAGE 4 0 - 1 under 1 under 2 0 2 under TRANSPORT AND PLANT 196 5 under (4) over 7 under 75 58 17 under 76
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 6 PERIOD 6 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 2022/23 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under ADMINISTRATION PRINTING AND STATIONERY 61 (6) over 0 - 0 - 40 40 0 - BULK PRINTING 52 4 under 0 - 0 - 0 0 0 - TELEPHONES 73 3 under 13 under 19 under 28 5 23 under MOBILE PHONES 27 2 under 6 under 8 under 10 0 10 under ADVERTISING - OTHER 12 1 under 3 under 4 under 5 0 5 under POSTAGES/COURIERS 132 10 under 0 - (8) over 56 68 (12) over SMS MESSAGING 0 0 - (4) over (4) over 0 4 (4) over MEMBERSHIP FEES/SUBSCRIPTIONS 38 4 under (7) over (4) over 16 21 (5) over MEDICAL COSTS 25 (1) over 0 - 1 under 10 12 (2) over LEGAL EXPENSES 61 1 under 8 under (2) over 24 25 (1) over PETTY OUTLAYS 4 0 - 1 under 1 under 2 0 2 under HOSPITALITY / CIVIC RECOGNITION 0 (4) over (4) over (4) over 0 4 (4) over GIRO BANK AGENCY FEES 9 2 under 3 under 4 under 5 0 5 under PAYPOINT AGENCY FEES 28 2 under (1) over (2) over 11 14 (3) over INTERNET AGENCY FEES 6 1 under 2 under 2 under 3 0 3 under OTHER ADMIN COSTS 15 (2) over (7) over (6) over 6 13 (7) over CONFERENCES - OFFICIALS 7 1 under 2 under 2 under 3 0 3 under INTERNAL SUPPORT SERVICES ALLOCATION 5,020 0 - 0 - 0 - 0 0 0 - ADMINISTRATION 5,570 18 under 15 under 11 under 219 206 13 under PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,909 0 - 0 - 0 - 902 902 0 - GRANTS TO VOLUNTARY ORGANISATIONS 2 0 - 0 - 0 - 0 0 0 - PAYMENTS TO VOLUNTARY ORGANISATIONS 31 0 - 0 - 0 - 1 1 0 - PAYMENTS TO OTHER BODIES 32 0 - (11) over (12) over 32 55 (23) over PRIVATE INDIVIDUALS - GENERAL 0 0 - (16) over (16) over 0 40 (40) over PAYMENT TO OTHER BODIES 2,974 0 - (27) over (28) over 935 998 (63) over PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 80 0 - 0 - 0 - 32 32 0 - PAYMENT TO EXTERNAL CONSULTANTS 20 0 - 0 - 0 - 10 10 0 - PAYMENT TO CONTRACTORS 100 0 - 0 - 0 - 42 42 0 - TRUST FUND EXPENDITURE 0 0 - 0 - 0 - 0 0 0 - FINANCING CHARGES INTEREST-DEBT CHARGES 19,230 0 - 0 - 0 - 0 0 0 - I.T. EQUIPMENT LEASING-CONTRACT 67 0 - 0 - 0 - 3 3 0 - CFCR 27,162 0 - 0 - (19) over 8,382 8,401 (19) over INTEREST ON REVENUE BALANCES (67) 0 - 0 - 0 - 0 0 0 - FINANCING CHARGES 46,392 0 - 0 - (19) over 8,385 8,404 (19) over 77
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 6 PERIOD 6 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 2022/23 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under TOTAL EXPENDITURE 120,847 (15) over (418) over (608) over 35,475 36,171 (696) over INCOME SALES - DEPARTMENTS OF THE AUTHORITY (885) 0 - 0 - 0 - (540) (540) 0 - FEES AND CHARGES - GENERAL (4,547) 0 - 0 - 0 - (1,056) (1,056) 0 - RENTAL INCOME (449) 0 - 0 - 0 - 0 0 0 - HOUSE RENTS (104,668) 0 - 109 over rec 168 over rec (39,251) (39,444) 193 over rec LOCK UP RENTS (2,679) 0 - (11) under rec (26) under rec (1,340) (1,314) (26) under rec INSURANCE RECOVERIES (250) 0 - 0 - 0 - 0 0 0 - OTHER INCOME (1,745) 0 - 0 - 0 - (559) (559) 0 - REALLOCATION OF SUPPORT COSTS (717) 0 - 0 - 0 - 0 0 0 - YEAR END T/FER TO BALANCE SHEET (4,907) 15 over rec 320 over rec 466 over rec (2,265) (2,794) 529 over rec INCOME (120,847) 15 over rec 418 over rec 608 over rec (45,011) (45,707) 696 over rec NET EXPENDITURE 0 0 - 0 - 0 - (9,536) (9,536) 0 - 78
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Appendix F South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 8 September 2023 (No 6) Social Work Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 6 08/09/23 Over/ Under 08/09/23 08/09/23 Service Departments :- £m £m £m £m £m £m Performance and Support Services 6.358 6.358 0.000 2.643 2.481 0.162 under Children and Families 37.215 37.215 0.000 18.129 18.375 (0.246) over Adults and Older People 170.058 170.058 0.000 91.234 91.234 0.000 Justice and Substance Misuse 1.088 1.088 0.000 1.050 0.966 0.084 under Total Social Work Resources 214.719 214.719 0.000 113.056 113.056 0.000 5 79
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Social Work Resources Variance Analysis 2023/24 (Period 6) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (2,240k) over Admin & Clerical Staff – 321k under Managerial Support Specialist Staff - (317k) over Performance and Support – 130k under Children and Families – 71k under Adult and Older People – 112k under Children and Families – (98k) over Adult and Older People – (272k) over Justice – 74k under All Admin underspends are due to staffing vacancies which are being filled. 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. 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. 80
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont) Basic Grade Social Workers - 576k under Instructors – 253k under Care Staff – 110k under Home Carers – (3,015k) over Other Employee Costs – (81k) over Children and Families - 406k under Adult and Older People – 135k under Adult and Older People – 253k under Children and Families – (142k) over Adult and Older People – 252k under Adult and Older People – (3,015k) over Adult and Older People – (55k) over This is a result of vacancies which are actively being recruited. This is a result of vacancies which are actively being recruited. This is a result of vacancies in inhouse Day care. This overspend is due to the level of overtime being incurred to manage staff absences due to sickness, maternity leave etc. This is a result of vacancies in inhouse Day care. This overspend to date relates to the increase in grade resulting from the job evaluation for Home Carers. This cost is in relation to agency staffing costs and is offset by the underspend in Social Workers. Supplies and services (138k) over Aids and Adaptions – (151k) over Adult and Older People – (151k) over This overspend relates to the additional demand for equipment. 81
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant 91k under Fleet Service Charges – Drivers – 165k under Adults and Older People – 120k under The underspend has arisen from a reduction in service. Payment to Other Bodies 296k under Payments to Voluntary Organisations - 502k under Private Individuals – General – 67k under Social Work - Foster Parents – (151k) over Direct Payments (89k) over Adults and Older People - 502k under Children and Families – 69k under Children and Families - (151k) over Adults and Older People – (87k) over This is a non-recurring underspend remaining from Carers Act Funding. The underspend relates to the Supported Carer and Shared Care service where recruitment for the service is ongoing. This overspend is a result of the continuing requirement for children’s external foster placements. This is the costs of additional support required being paid direct to service users. Payment to Contractors 1,814 under Payment to Private Contractor – Default – 57k under Long Term Care – 1,140k under Adult and Older People – 57k under Children and Families - (410k) 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. 82
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (cont) Homecare – 640k under Payment to Private Contractor – Respite awaiting long term care – (100k) over Adult and Older People – 640k under Adult and Older People – (100k) over This underspend is a result of a reduction in COVID support arrangements which were in place during the pandemic with care services continuing to be provided as previously agreed. This overspend is being funded from the underspend within the main Respite budget. These budgets are managed as one. Income 208k over recovered. Contributions from Other Bodies – 148k over recovered. Fees and Charges General – 54k over recovered Children and Families – 138k over recovered. Adult and Older People – 54k over recovered This is due to funding received being greater than budgeted in respect of Unaccompanied Asylum Seeking Children and Care Leavers due to an increase in numbers. 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. 83
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 6 PERIOD 6 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under EMPLOYEE COSTS ADMIN & CLERICAL STAFF - APT&C BASIC 5,413 104 under 222 under 285 under 2,269 1,922 347 under ADMIN & CLERICAL STAFF - APT&C OVERTIME 0 (6) over (29) over (49) over 0 68 (68) over ADMIN & CLERICAL STAFF - APT&C SUPERANNUATION 948 14 under 28 under 36 under 398 352 46 under ADMIN & CLERICAL STAFF - APT&C NIC 347 1 under 0 (3) over 145 149 (4) over MANAGERIAL SUPPORT SPECIALIST STAFF BASIC 25,618 (24) over 76 under 48 under 9,537 9,474 63 under MANAGERIAL SUPPORT SPECIALIST STAFF OVERTIME 48 (90) over (214) over (258) over 16 328 (312) over MANAGERIAL SUPPORT SPECIALIST STAFF SUPERANNUATION 4,178 (12) over (10) over (16) over 1,748 1,766 (18) over MANAGERIAL SUPPORT SPECIALIST STAFF NIC 2,323 (24) over (34) over (43) over 978 1,028 (50) over BASIC GRADE SOCIAL WORKERS BASIC 11,309 123 under 309 under 391 under 4,827 4,350 477 under BASIC GRADE SOCIAL WORKERS OVERTIME 42 (9) over (17) over (16) over 14 33 (19) over BASIC GRADE SOCIAL WORKERS SUPERANNUATION 2,114 13 under 38 under 49 under 887 820 67 under BASIC GRADE SOCIAL WORKERS NIC 1,215 11 under 29 under 38 under 510 459 51 under HOSPITAL SOCIAL WORKERS BASIC 423 (13) over (25) over (30) over 177 216 (39) over HOSPITAL SOCIAL WORKERS OVERTIME 0 (3) over (7) over (9) over 0 9 (9) over HOSPITAL SOCIAL WORKERS SUPERANNUATION 82 (1) over (2) over (3) over 34 38 (4) over HOSPITAL SOCIAL WORKERS NIC 42 (2) over (4) over (5) over 18 23 (5) over INSTRUCTORS BASIC 1,297 4 under 0 12 under 711 503 208 under INSTRUCTORS OVERTIME 0 0 0 0 0 (1) 1 under INSTRUCTORS SUPERANNUATION 215 (1) over (2) over (1) over 120 92 28 under INSTRUCTORS NIC 113 1 under 2 under 3 under 60 44 16 under CARE STAFF - APT&C BASIC 18,048 54 under 154 under 187 under 7,722 7,380 342 under CARE STAFF - APT&C OVERTIME 750 (27) over (149) over (124) over 291 460 (169) over CARE STAFF - APT&C SUPERANNUATION 3,089 (10) over (28) over (30) over 1,309 1,316 (7) over CARE STAFF - APT&C NIC 1,526 (16) over (48) over (48) over 651 707 (56) over HOME CARERS BASIC 19,859 133 under (1,371) over (1,445) over 8,415 10,779 (2,364) over HOME CARERS OVERTIME 1,530 (109) over (170) over (194) over 486 690 (204) over HOME CARERS SUPERANNUATION 3,865 45 under (280) over (292) over 1,539 1,608 (69) over HOME CARERS NIC 1,802 (1) over (253) over (290) over 700 1,078 (378) over TRAVEL AND SUBSISTENCE 375 (16) over (20) over (17) over 115 131 (16) over OTHER EMPLOYEE COSTS 1,398 11 under (30) over (66) over 203 284 (81) over PENSION INCREASES 328 (4) over 9 under 11 under 164 154 10 under ADDITIONAL PENSION COSTS 0 (3) over (11) over (24) over 0 24 (24) over EMPLOYEE COSTS 108,297 143 under (1,837) over (1,903) over 44,044 46,284 (2,240) over 84
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 6 PERIOD 6 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under PROPERTY COSTS RATES 363 0 0 3 under 7 0 7 under SCOTTISH WATER - UNMETERED CHARGES 44 2 under 3 under 4 under 9 5 4 under SCOTTISH WATER - METERED CHARGES 163 0 0 (1) over 34 37 (3) over RENT 498 2 under 6 under 3 under 336 335 1 under PROPERTY INSURANCE 249 0 0 1 under 1 0 1 under SECURITY COSTS 3 0 2 under 1 under 1 1 0 GROUND MAINTENANCE 3 0 1 under 1 under 1 0 1 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 0 (5) over (6) over (9) over 0 12 (12) over LIFE CYCLE MAINTENANCE 0 0 0 (5) over 0 5 (5) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 63 (6) over (14) over (5) over 20 28 (8) over ELECTRICITY - CONTRACT 869 5 under 0 (10) over 207 217 (10) over ELECTRICITY - NON CONTRACT 0 0 (69) over 0 0 98 (98) over GAS 1,089 2 under 70 under 3 under 237 133 104 under CLEANING CONTRACT 338 3 under 9 under 5 under 338 335 3 under CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 309 (6) over 15 under 2 under 89 81 8 under HEALTH & HYGIENE MATERIALS 88 (17) over (26) over (11) over 45 49 (4) over WINDOW CLEANING 12 (2) over (1) over 0 4 5 (1) over PEST CONTROL 1 0 0 0 0 0 0 REFUSE UPLIFT 38 2 under 0 (4) over 16 15 1 under REMOVAL & STORAGE COSTS 5 0 0 0 0 1 (1) over OTHER PROPERTY COSTS 237 24 under 15 under 24 under 54 45 9 under PROPERTY COSTS 4,372 4 under 5 under 2 under 1,399 1,402 (3) over 85
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 6 PERIOD 6 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 723 (1) over (9) over (11) over 197 211 (14) over COMPUTER EQUIPMENT MAINTENANCE 54 2 under 2 under 7 under 9 9 0 I.T. EQUIPMENT MAINT-CONTRACT 237 2 under 2 under 2 under 10 5 5 under I.T. ELECTRONIC MESSAGING 240 5 under 1 under 2 under 2 0 2 under EQUIPMENT, APPARATUS AND TOOLS 131 6 under 16 under 16 under 44 24 20 under SMALL TOOLS 2 0 0 (1) over 1 1 0 AIDS & ADAPTIONS 1,981 (3) over 2 under (7) over 705 856 (151) over SUPPLIES FOR CLIENTS 402 (1) over 13 under (1) over 137 131 6 under FURNITURE - OFFICE 1 (25) over (27) over (29) over 0 12 (12) over FURNITURE - GENERAL 15 (1) over (3) over (11) over 15 26 (11) over FURNISHINGS (INCL. CROCKERY & LINEN) 18 (1) over 7 under 7 under 13 7 6 under MATERIALS 11 0 0 (4) over 4 8 (4) over WILDLIFE AND FLORA 0 (1) over (1) over (1) over 0 1 (1) over MATERIALS, APPARATUS AND EQUIPMENT 0 (4) over (8) over (8) over 0 10 (10) over PROVISIONS - GENERAL 178 0 6 under 1 under 64 59 5 under FOOD PURCHASES WITHIN CONTRACT SERVICE 524 2 under (11) over (15) over 217 226 (9) over BEVERAGES 62 0 0 2 under 23 20 3 under SCHOOL MILK 37 (1) over (1) over (1) over 16 16 0 PROTECTIVE CLOTHING & UNIFORMS 658 8 under (13) over (24) over 373 396 (23) over LAUNDRY COSTS 6 (1) over (2) over (3) over 2 2 0 OTHER SUPPLIES AND SERVICES 52 0 4 under 6 under 20 17 3 under CATERING - CONTRACT 445 0 12 under 9 under 359 330 29 under CATERING - OUTWITH CONTRACT 102 2 under 22 under 22 under 28 9 19 under DELIVERY CHARGE 0 0 0 0 0 1 (1) over SUPPLIES AND SERVICES 5,879 (12) over 12 under (42) over 2,239 2,377 (138) over TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 0 (1) over (1) over 0 1 (1) over POOL CAR CHARGES-RENTAL 123 (37) over (5) over (8) over 75 77 (2) over POOL CAR CHARGES-FUEL 43 4 under 5 under 6 under 9 3 6 under POOL CAR CHARGES-ADDITIONAL COSTS 8 1 under 2 under 2 under 3 0 3 under OTHER TRANSPORT COSTS 791 0 (14) over (18) over 275 332 (57) over INSURANCE 24 0 0 0 0 0 0 LICENCES 0 0 (1) over (1) over 0 1 (1) over FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 69 (3) over (7) over (9) over 31 43 (12) over FLEET SERVICE CHARGES - ASSET MODIFICATIONS 0 0 (1) over (1) over 0 1 (1) over FLEET SERVICE CHARGES - LEASING 400 (2) over (16) over (18) over 257 290 (33) over FLEET SERVICE CHARGES - HIRED VEHICLES 32 (1) over 6 under 3 under 17 22 (5) over FLEET SERVICE CHARGES - CONTRACT HIRE 7 0 0 0 0 0 0 FLEET SERVICE CHARGES - ROAD FUND LICENCES/MOT 28 0 4 under 1 under 14 16 (2) over FLEET SERVICE CHARGES - FUEL 358 7 under 6 under 20 under 165 134 31 under FLEET SERVICE CHARGES - DRIVERS 2,785 0 0 0 2,785 2,620 165 under HIRE OF EXTERNAL VEHICLES 7 1 under 2 under 2 under 3 0 3 under HIRE OF EXTERNAL PLANT 0 0 (2) over (2) over 0 2 (2) over EXTERNAL TRANSPORT CONTRACT 0 0 0 0 0 1 (1) over PUPIL TRANSPORT - OTHER 10 (2) over (1) over 0 4 4 0 TRANSPORT AND PLANT 4,685 (32) over (23) over (24) over 3,638 3,547 91 under 86
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 6 PERIOD 6 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under ADMINISTRATION PRINTING AND STATIONERY 103 (1) over (6) over (5) over 41 47 (6) over TELEPHONES 207 2 under 3 under 5 under 78 69 9 under MOBILE PHONES 614 4 under 8 under 12 under 49 3 46 under ADVERTISING - RECRUITMENT 4 0 0 0 0 0 0 ADVERTISING - OTHER 22 0 1 under 3 under 3 0 3 under POSTAGES/COURIERS 53 (2) over (1) over 1 under 23 22 1 under MEMBERSHIP FEES/SUBSCRIPTIONS 43 0 2 under 1 under 18 16 2 under INSURANCE 70 0 0 0 0 0 0 MEDICAL COSTS 26 (9) over (17) over (18) over 10 31 (21) over LEGAL EXPENSES 297 4 under (1) over 1 under 176 193 (17) over HOSPITALITY / CIVIC RECOGNITION 1 0 (3) over (4) over 0 5 (5) over OTHER ADMIN COSTS 72 0 1 under (1) over 13 13 0 CONFERENCES - OFFICIALS (incl associated costs) 4 0 0 9 under 1 0 1 under TRAINING 41 (1) over (1) over (11) over 6 10 (4) over INTERNAL SUPPORT SERVICES ALLOCATION 410 0 0 0 0 0 0 ADMINISTRATION 1,967 (3) over (14) over (7) over 418 409 9 under PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 15 1 under 0 0 15 15 0 OTHER LOCAL AUTHORITIES 30 (1) over (1) over (1) over 22 21 1 under GRANTS TO VOLUNTARY ORGANISATIONS 23 0 0 0 12 12 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 3,368 137 under 493 under 500 under 1,706 1,204 502 under PAYMENTS TO OTHER BODIES 2,230 1 under 15 under (20) over 538 567 (29) over PAYMENTS TO HEALTH BOARD 1,508 0 0 0 0 0 0 PRIVATE INDIVIDUALS - GENERAL 953 (2) over 48 under 38 under 462 395 67 under SOCIAL WORK - FOSTER PARENTS 5,532 0 (57) over (132) over 2,574 2,725 (151) over SOCIAL WORK - FOSTER PARENTS DISCRETIONARY PAYMENTS 94 1 under 1 under 0 36 37 (1) over SOCIAL WORK - ADOPTION ALLOWANCES 650 0 0 0 405 409 (4) over DIRECT PAYMENTS 10,021 (39) over (48) over (2) over 4,605 4,694 (89) over PAYMENT TO OTHER BODIES 24,424 98 under 451 under 383 under 10,375 10,079 296 under PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 0 0 (2) over (2) over 0 2 (2) over PAYMENT TO PRIVATE CONTRACTOR - DEFAULT 1,944 (1) over 103 under 76 under 518 461 57 under PAYMENT TO PRIVATE CONTRACTOR - LONG TERM CARE 64,317 (44) over 1,395 under 1,315 under 30,445 29,305 1,140 under PAYMENT TO PRIVATE CONTRACTOR - CET ALLOCATION - HOME CARE 33,180 (100) over (167) over 0 15,169 14,529 640 under PAYMENT TO PRIVATE CONTRACTOR - RESPITE 2,685 0 85 under 90 under 645 598 47 under PAYMENT TO PRIVATE CONTRACTOR - DAY CARE 1,105 0 0 0 843 847 (4) over PAYMENT TO PRIVATE CONTRACTOR - HOME SUPPORT 22,111 (20) over (35) over 45 under 9,905 9,854 51 under PAYMENT TO PRIVATE CONTRACTOR - FREE PERSONAL NURSING CARE 7,539 1 under 2 under 3 under 2,610 2,606 4 under PAYMENT TO PRIVATE CONTRACTOR - RESPITE AWAIT' LONG TERM CARE 0 0 (23) over (59) over 0 100 (100) over PAYMENT TO PRIVATE CONTRACTOR - DAY RELATED ACTIVITIES INCL RESIDENTIAL PLACEMENTS3,214 10 under (35) over (5) over 1,458 1,474 (16) over PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 110 0 2 under 2 under 36 34 2 under SLC MANAGED 0 0 (28) over (31) over 0 5 (5) over PAYMENT TO CONTRACTORS 136,205 (154) over 1,297 under 1,434 under 61,629 59,815 1,814 under 87
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 6 PERIOD 6 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under TRANSFER PAYMENTS DIRECT ASSISTANCE TO PERSONS 2,978 0 (26) over (30) over 1,858 1,888 (30) over SECTION PAYMENTS 82 (2) over 2 under (1) over 31 38 (7) over TRANSFER PAYMENTS 3,060 (2) over (24) over (31) over 1,889 1,926 (37) over FINANCING CHARGES LEASING CHARGES - FINANCE 2 0 0 0 0 0 0 I.T. EQUIPMENT LEASING-CONTRACT 402 (4) over (3) over (4) over 19 19 0 FINANCING CHARGES 404 (4) over (3) over (4) over 19 19 0 TOTAL EXPENDITURE 289,293 38 under (136) over (192) over 125,650 125,858 (208) over INCOME NON RELEVANT GOVERNMENT GRANT (7,680) (9) under rec 20 over rec 17 over rec (2,585) (2,599) 14 over rec RESOURCE TRANSFER INCOME FROM THE HEALTH BOARD (25,085) 0 (3) under rec (1) under rec (6,305) (6,304) (1) under rec CONTRIBUTIONS FROM OTHER BODIES (7,725) 0 0 72 over rec (360) (508) 148 over rec SALES - SALE OF MEALS (14) 0 (2) under rec (2) under rec (5) (4) (1) under rec FEES AND CHARGES - GENERAL (5,449) (23) under rec 125 over rec 119 over rec (2,842) (2,896) 54 over rec FEES AND CHARGES - OTHER LOCAL AUTHORITIES (656) (3) under rec 10 over rec (5) under rec (103) (94) (9) under rec CHARGES TO HEALTH BOARDS (27,068) 0 0 0 (296) (296) 0 FEES AND CHARGES - OTHER BODIES (18) 0 0 0 (18) (18) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (217) (1) under rec (2) under rec (3) under rec (4) 0 (4) under rec RENTAL INCOME (27) 0 (7) under rec 0 (7) (7) 0 OTHER INCOME (235) (2) under rec (5) under rec (5) under rec (69) (76) 7 over rec REALLOCATION OF SUPPORT COSTS (400) 0 0 0 0 0 0 INCOME (74,574) (38) under rec 136 over rec 192 over rec (12,594) (12,802) 208 over rec NET EXPENDITURE 214,719 0 0 0 113,056 113,056 0 88