Agenda Document Pack - Financial Resources Scrutiny Forum - 30/11/2023
South Lanarkshire Council · 30 November 2023
Back to Financial Resources Scrutiny Forum — 30 November 2023 and its agenda
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Council Offices, Almada Street Hamilton, ML3 0AA Wednesday, 22 November 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, 30 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 2 November 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 13 November 2023 by the Executive Director (Finance and Corporate Resources). (Copy attached) 7 - 26 3b Capital Budget Monitoring 2023/2024 - Housing Capital Programme Report dated 13 November 2023 by the Executive Director (Finance and Corporate Resources). (Copy attached) 27 - 32 4 Revenue Budget Monitoring 2023/2024 Report dated 24 October 2023 by the Executive Director (Finance and Corporate Resources). (Copy attached) 33 - 38 5 Revenue Budget Monitoring 2023/2024 - Detailed Resource Analysis Report dated 24 October 2023 by the Executive Director (Finance and Corporate Resources). (Copy attached) 39 - 94 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 2 November 2023 Chair: Councillor Grant Ferguson Councillors Present: Councillor Mathew Buchanan, Councillor Colin Dewar, Councillor Ross Gowland, Councillor Gavin Keatt, Councillor Richard Lockhart, Councillor Julia Marrs (Depute) Councillors' Apologies: Councillor Monique McAdams, Councillor Carol Nugent Attending: Finance and Corporate Resources E-A McGonigle, Administration Officer; A Norris, Administration Assistant; L O’Hagan, Finance Manager (Strategy); J Taylor, Head of Finance (Strategy) Housing and Technical Resources D Craig, Property Manager (Commercial) 1 Declaration of Interests No interests were declared. 2 Minutes of Previous Meeting The minutes of the meeting of the Financial Resources Scrutiny Forum held on 21 September 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 16 October 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 8 September 2023. The revised General Fund Capital Programme for 2023/2024 totalled £80.356 million and that included an adjustment to the programme totalling a net increase of £0.094 million. This was detailed in Appendix A of the report. The adjustment reflected additional funding received to install floodlights at Douglas Primary School and had been agreed by the Executive Committee at its meeting on 11 October 2023. 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. Budget for the period was £17.884 million and spend to 8 September 2023 was £17.898 million, which was ahead of programme by £0.014 million. This mainly reflected the timing of spend to the incurred date. Actual funding received at 8 September 2023 was £48.282 million. 2 3
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The physical progress achieved with the General Fund Capital Programme 2023/2024 at 8 September 2023 was detailed in appendices E to G of the report. The Head of Finance (Strategy) responded to a member’s question in relation to the reduction in developers’ contributions in the revised 2023/2024 budget, as detailed at Appendix D to the report. The Forum decided: that the position on the General Fund Capital Programme as at 8 September 2023 be noted. [Reference: Minutes of 21 September 2023 (Paragraph 3a) and Minutes of the Executive Committee of 11 October 2023 (Paragraph 4)] 3b Capital Budget Monitoring 2023/2024 – Housing Capital Programme A report dated 16 October 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 8 September 2023 (Period 6). The revised Housing Capital Programme for 2023/2024 totalled £69.596 million. Budget for the period was £21.298 million and spend to 8 September 2023 was £19.378 million, which represented an underspend of £1.920 million, as detailed in Appendix A to the report. Actual funding received at 8 September 2023 was £19.378 million. The physical progress achieved with the Housing Capital Programme 2023/2024 at 8 September 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 Property Manager (Commercial) responded to a member’s questions on the fire door replacement project which was behind programme in various properties in South Lanarkshire. The Forum decided: that the position on the Housing Capital Programme as at 8 September 2023 be noted. [Reference: Minutes of 21 September 2023 (Paragraph 3b) and Minutes of the Executive Committee of 11 October 2023 (Paragraph 4)] 4 Revenue Budget Monitoring 2023/2024 A report dated 12 October 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 8 September 2023. At 8 September 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 4.6 and 4.7 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 special meeting of the IJB on 18 October 2023, a funding package was agreed for the £7 million and this would be reflected in future reports to the Forum going forward. The Housing Revenue Account showed a breakeven position at 8 September 2023, as detailed in Appendix 2 to the report. The Head of Finance (Strategy) responded to members’ questions 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 8 September 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 8 September 2023, detailed in section 5 and Appendix 2 of the report, be noted. [Reference: Minutes of 21 September 2023 (Paragraph 4) and Minutes of the Executive Committee of 11 October 2023 (Paragraph 3)] 5 Revenue Budget Monitoring 2023/2024 – Detailed Resource Analysis A report dated 12 October 2023 by the Executive Director (Finance and Corporate Resources) was submitted comparing actual expenditure against budgeted expenditure for the period 1 April to 8 September 2023 (Period 6). 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 8 September 2023 details of the most significant variances within Resources and the Housing Revenue Account across subjective headings and across Services as at 8 September 2023 a line by line trend analysis of the total Resources’ expenditure and income across subjective headings as at 8 September 2023 The Forum decided: that the position as at 8 September 2023 (Period 6) be noted. [Reference: Minutes of 21 September 2023 (Paragraph 5)] 6 Urgent Business There were no items of urgent business. 5
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 30 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 6 October 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 6 October 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. 2023/24 Budget The revised Capital Programme for 2023/2024 totals £78.901 million as shown in Appendix B. The revised programme includes adjustments to the programme totalling a net decrease of £1.455 million, as detailed in Appendix A, which have been submitted to the Executive Committee on 22 November 2023 for approval. 4.2. The adjustments reflect additional funding received from the Scottish Government’s Community Bus Fund (£0.303m) and Transport Scotland for Electric Vehicle Charging infrastructure and equipment (£0.276m). Funding from the Council’s Central Energy Efficiency Fund is also being utilised to undertake a further programme of energy efficiency projects this financial year (£0.230m). These increases are offset by slippage on the window and roof replacement project at Lanark Library, Lindsay Institute, Lanark (£0.464m) and match funding (£1.800m) projects. 4.3. The programme spend for the General Fund is summarised in Appendix B with a full breakdown of expenditure across Services included in Appendix C. 3a 7
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4.4. Free School Meals: The programme of £78.901 million includes an allocation of £5.065 million to continue the expansion of Free School Meals. This was included as part of the settlement issued in January 2023 and was therefore added to the Council’s budget plans. However, the Scottish Government have subsequently asked for further information from Local Authorities on their spend requirements for the expansion of Free School Meals. This was submitted by councils in late September 2023 and funding will remain undistributed until this data can be reviewed. This budget allocation has been held pending confirmation of the funding. 4.5. Given the timescales involved in procuring equipment and scheduling installations around school holidays, Education Resources have advised that any delay in confirming the funding award will have an impact on the level of spend which can be achieved this financial year. Once the announcement is received, the position will be reviewed and the spend level confirmed, with any slippage on the programme included in a future Capital Programme report to the Executive Committee. 4.6. Total funding of £78.901 million is available in year, as shown in Appendix D. 4.7. Period 7 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 £78.901 million. 4.8. Budget for the period is £24.144 million and spend to the 6 October 2023 is £24.057 million. The spend is therefore slightly behind programme by £0.087 million and reflects the timing of spend. 4.9. Actual funding received to 6 October 2023 is £48.992 million. 4.10. 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. 8
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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) 13 November 2023 Link(s) to Council Values/Priorities/Outcomes Accountable, effective, efficient and transparent Previous References Executive Committee, 22 November 2023 List of Background Papers Capital Ledger prints to 6 October 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 9
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APPENDIX A Adjustments Submitted to Executive Committee – 22 November 2023 Community and Enterprise Resources Lanark Library, Lindsay Institute, Lanark The project to upgrade the windows and doors at Lanark Library in the Lindsay Institute is unlikely to progress this financial year as originally planned. This is following a tender return that was higher than budget, and while it was initially hoped that the project could be re-tendered and could commence on site prior to the end of March 2024, this is now not likely. Approval is sought to slip £0.464 million into financial year 2024/2025 to reflect the revised timescales for this project. (£0.464m) Community Bus Fund As part of the Community Bus Fund, the Scottish Government have provided specific grant funding of £0.303 million in financial year 2023/2024 to support the objectives of improving connectivity, integration between modes, or innovative transport solutions in areas of rural deprivation. This funding will be used to start the redevelopment of the bus station area at Lanark Interchange, which will link into the rail station. Approval is sought to increase the 2023/2024 Capital Programme by £0.303 million. This funding will be distributed as part of the Council’s General Capital Grant allocation. £0.303m Switched on Fleet Approval is sought to increase the 2023/24 Capital Programme by £0.250 million to progress the installation of 10 additional electric vehicle charging points. This will be funded by a grant from Transport Scotland. In addition, Transport Scotland have also provided funding totalling £0.026 million through the Switched on Towns and Cities Fund. This funding will be utilised to provide specialist EV tools and equipment and enhanced training for maintenance staff. Approval is sought to increase the 2023/2024 Capital Programme by a further £0.026 million. £0.250m £0.026m Housing and Technical Resources Central Energy Efficiency Fund (CEEF) The CEEF is a revolving fund. The fund is used to pay for energy efficiency projects each financial year. The fund is then replenished by savings achieved from these projects across an agreed payback period for each project. A new wave of projects is included in the capital programme each financial year. Approval is sought to add energy efficiency projects totalling £0.230 million into the 2023/24 Capital Programme. Projects to be carried out include the installation of LED Lighting at a number of primary schools including: Carluke, Castlefield, Hareleeshill, Loch, Maxwellton, St Cuthbert’s, St John’s, St Kenneth’s, St Vincent’s end Wester Overton. Furthermore, additional solar photovoltaic panels and battery storage system will be installed at St Peter’s Primary School, Hamilton. These works will be funded from the CEEF Fund. £0.230m 10
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Other Match Funding The announcement on round 3 bids to the Levelling Up Fund is awaited. Given the timing, it is now likely that the Council’s match funding allocation of £1.8 million will not be required this financial year. Approval is sought to slip £1.8 million into the 2024/2025 Capital Programme to reflect the revised timescales for this funding. (£1.800m) Minor Adjustments - TOTAL ADJUSTMENTS (£1.455m) 11
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APPENDIX B SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2023 TO 6 OCTOBER 2023 £m Total Base Budget (including carry forward from 2022/2023) 80.356 Proposed Adjustments – Period 7 (1.455) Total Revised Budget 78.901 2023/24 Budget Period 7 Proposed Adjustments Revised 2023/24 Budget Resource £m £m £m Community & Enterprise 39.602 0.115 39.717 Education 19.333 - 19.333 Finance & Corporate 5.333 - 5.333 Housing & Technical 12.258 0.230 12.488 Social Work 2.030 - 2.030 Other Match Funding 1.800 (1.800) - TOTAL CAPITAL PROGRAMME 80.356 (1.455) 78.901 12
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APPENDIX C SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2023 TO 6 OCTOBER 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 3,307 775 781 Planning & Reg 0 0 0 0 0 0 0 0 0 Enterprise / Sust Dev 29,824 5,035 (25,174) 9,685 2,490 (1,264) 10,911 1,266 1,268 Roads, Tport & Fleet 20,118 5,749 (104) 25,763 2,736 (3,000) 25,499 10,232 10,255 Resource Total 52,228 12,120 (26,138) 38,210 5,771 (4,264) 39,717 12,273 12,304 Education Growth/Accom Pressures 7,338 (1,218) 571 6,691 594 (192) 7,093 5,593 5,883 1,140 Hours 3,145 135 - 3,280 0 0 3,280 1,462 1,178 ICT Developments 2,444 (409) - 2,035 20 0 2,055 400 401 Free School Meals 6,642 69 (40) 6,671 0 0 6,671 263 212 Inspiring Spaces Programme - - - - 234 - 234 0 0 Resource Total 19,569 (1,423) 531 18,677 848 (192) 19,333 7,718 7,674 Finance & Corporate IT Services 7,230 (1,283) (614) 5,333 0 0 5,333 1,471 1,419 Resource Total 7,230 (1,283) (614) 5,333 0 0 5,333 1,471 1,419 Housing and Technical Office Accom 7,250 3,295 91 10,636 299 0 10,935 1,552 1,393 Private Housing Scheme of Assistance 1,000 0 0 1,000 0 0 1,000 0 0 Other Housing 0 258 (95) 163 390 0 553 12 16 Resource Total 8,250 3,553 (4) 11,799 689 0 12,488 1,564 1,409 Social Work Care Facilities 0 0 45 Other 1,984 (307) 353 2,030 0 0 2,030 1,118 1,206 Resource Total 1,984 (307) 353 2,030 0 0 2,030 1,118 1,251 Other Match Funding 1,800 - - 1,800 - (1,800) - - - Overall Total 91,061 12,660 (25,872) 77,849 7,308 (6,256) 78,901 24,144 24,057 13
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APPENDIX D SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2023 TO 6 OCTOBER 2023 2023/24 Original Estimate inc C/F 2023/24 Revised Budget 2023/24 Budget to 06/10/23 2023/24 Actual to 06/10/23 Expenditure £m £m £m £m General Fund Programme 77.849 78.901 24.144 24.057 Income 2023/24 Budget 2023/24 Revised Budget 2023/24 Actual To 06/10/23 £m £m £m Prudential Borrowing 24.959 26.261 26.261 Developers Contributions 7.658 0.906 0.000 Partners (Including SPT, Clyde Windfarm and Transport Scotland) 2.157 3.669 0.549 Scottish Government: - Capital Grant 33.985 34.830 15.004 - Cycling, Walking and Safer Routes 1.632 2.284 0.223 - Road Safety Improvement 0.000 0.475 0.000 - Vacant and Derelict Land 2.019 2.019 1.677 - 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 1.422 1.422 Revenue Contribution 0.000 0.352 0.352 TOTAL FUNDING 77.849 78.901 48.992 14
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Appendix E (Page 1) GENERAL FUND CAPITAL PROGRAMME 2023/24 BUILD EXECUTIVE SUMMARY PERIOD ENDED 6 OCTOBER 2023 (PERIOD 7) 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 25 Projects on Programme - 107 112 113 110 106 99 Projects Behind Programme - - - - 1 - 1 Projects Altered Brief/ Programme - 1 - - - 2 - Projects Still to Commence - 8 8 8 9 8 13 - 120 125 130 134 138 138 Project Status Design Feasibility - 53 54 59 58 59 50 Sketch Design - - - - - - 4 Detailed Design - - - - - - - Production Information - 10 8 8 8 8 7 Tendering - 21 20 17 19 20 22 On Site - 32 38 37 35 29 30 Complete - 4 5 9 14 22 25 - 120 125 130 134 138 138 15
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Appendix E (Page 2) General Services Capital Programme 2023/2024 Build Variance Explanations Project Name Status Variance Explanation Wooddean Early Learning Centre, Bothwell (formerly Clyde Terrace) – New Build Behind Programme This project is behind schedule due to the requirement to provide additional fire protection barriers behind the cladding of the building. As the supply timescale for this material is considerable, the completion and handover of the building to Education Resources is now scheduled for April 2024. 16
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Appendix F (Page 1) GENERAL FUND CAPITAL PROGRAMME 2023/24 NON BUILD EXECUTIVE SUMMARY PERIOD ENDED 6 OCTOBER 2023 (PERIOD 7) 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 33 Approved from 23/24 Programme - 6 6 7 12 13 13 Total Projects Currently Reported - 39 39 40 45 46 46 Number of Projects Projects Completed - 1 3 3 7 7 8 Projects Ahead of Programme - - - - - - 1 Projects on Programme - 38 36 37 37 39 37 Projects Behind Programme - - - - 1 - - Projects, Altered Brief/Programme - - - - - - - Projects On Hold - - - - - - - - 39 39 40 45 46 46 17
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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 Complete C/F Swiss Plus Ahead of 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 18
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Appendix G (Page 1) GENERAL FUND CAPITAL PROGRAMME 2023/24 ROADS EXECUTIVE SUMMARY PERIOD ENDED 6 OCTOBER 2023 (PERIOD 7) 1 2 3 4 5 6 7 8 9 10 11 12 13 Number of Projects Total Projects Currently Reported - 137 139 142 152 153 160 Programme Status Projects Complete - 14 25 47 58 72 80 Projects on Programme - 123 114 94 87 74 75 Projects Behind Programme - - - - 2 1 1 Projects, Altered Brief / Programme - - - 1 1 2 - Projects Still to Commence - - - - 4 4 4 - 137 139 142 152 153 160 Project Status Briefing - 46 46 4 8 7 8 Production Information - 51 51 73 62 51 48 Billing - - - - - - - Tendering - 2 1 1 1 1 - On Site - 24 16 17 23 22 24 Complete - 14 25 47 58 72 80 - 137 139 142 152 153 160 19
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Appendix G (Page 2) General Services Capital Programme 2023/2024 Roads Variance Explanations Project Name Status Variance Explanation Cornwall Street Footbridge 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. 20
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Appendix G SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 7 Briefing / Programme 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 Footways Maxwellton Road, East Kilbride 1 1 Vancouver Drive, East Kilbride 1 1 Milford, East Kilbride 1 1 Torrance Road, East Kilbride 1 1 Threestanes Road, Strathaven 1 1 PROJECT STATUS PROGRAMME STATUS Project Title 21
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Appendix G SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 7 Briefing / Programme 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 Hamilton Area Strategic Schemes A72 Lanark Road, Cornsilloch, Larkhall 1 1 Pollock Avenue, Hamilton 1 1 Low Patrick Street, Hamilton 1 1 A71 Stonehouse By-Pass 1 1 Strathaven Road, Hamilton 1 1 Muttonhole Road, Hamilton (Phase 1) 1 1 Bothwell Road, Service Road 1 1 Douglas Street, Hamilton 1 1 Old Bothwell Road, Bothwell 1 1 Main Street, Blantyre 1 1 Preventative Maintenance Schemes Wee Sunnyside Road, Quarter 1 1 Udston Road, Stonehouse 1 1 Cauldwakening Highway, Blantyre 1 1 Preparatory patching 1 1 Strategic Patching Forest Avenue, Hamilton 1 1 Swisscott Avenue, Hamilton 1 1 Woodhead Crescent, Hamilton 1 1 Farm Road, Blantyre 1 1 Bothwell Road (Phase1), Uddingston 1 1 Bothwell Road (Phase 2), Uddingston 1 1 Drygate Street, Larkhall 1 1 Millheugh, Larkhall 1 1 Boswell Drive, Blantyre 1 1 Wellcroft Road, Hamilton 1 1 A723 Motherwell Road, Hamilton 1 1 Footways Third Road, Blantyre 1 1 Watson Street / Watson Place , Blantyre 1 1 Jedburgh Street, Blantyre 1 1 Main Street, Uddingston 1 1 Avon Road, Larkhall 1 1 Silverton Place , Hamilton 1 1 Clarkwell Terrace, Hamilton 1 1 Darngaber Gardens, Quarter 1 1 22
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Appendix G SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 7 Briefing / Programme 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 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 Corra Mill Road / Blair Road, Crossford 1 1 Springhill Gardens, Lanark 1 1 Lythgow Way, Lanark 1 1 Carstairs Road / Strawfrank Road, Carstairs 1 1 Preventative Maintenance Schemes Hawksland Road 1 1 C36 from A702 to Newholm Corner 1 1 C26 from A73 to Warrenhill towards Carmichael 1 1 B7055 from near Marchlands to Greenhills 1 1 C37 from B7016 to Eastwood Farm 1 1 C37 Tarbrax Village Rd to C203 1 1 Greenshields Road from B7016 wester Gladstone 1 1 Kirkfieldbank Road wellshields to Eastertown Road 1 1 Cumberhead to Porterhall Xroads 1 1 Strategic Patching Gallowhill Road, Lanark 1 1 Moor Road, Cartland 1 1 Tanhill Road 1 1 Footways Station Road, Law 1 1 Springfield Gardens, Lanark 1 1 Carlisle Road, Blackwood 1 1 Wilton Road, Carluke 1 1 PARTICIPATORY BUDGET East Kilbride/Cambuslang and Rutherglen Areas Footways Cairns Road, Cambuslang 1 1 Woodlands Crescent, Cambuslang 1 1 Hamilton Road, Cambuslang 1 123
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Appendix G SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 7 Briefing / Programme 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 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 ~ Poles and cabling various locations 1 1 BRIDGES Clyde Bridge ~ Replacement of existing structure 1 1 20MPH/30MPH ROAD AND PLACE CRITERIA ASSESSMENT Road assessments for speed limits in appropriate areas 1 1 ROAD SAFETY IMPROVEMENT FUND A721 Route Action Plan ~ 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 (Desktop exercise) 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 24
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Appendix G SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 7 Briefing / Programme 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 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 SPT ~ STRATEGIC CYCLE INFRASTRUCTURE NCN74 realignment at Raploch Pitches 1 1 Carluke to Carstairs ~ Cycle Route. Land ownership transfer (Works 24/25) 1 1 Town Centre Cycle Parking 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 Bloomgate / Westport, Lanark 1 1 A73, Boghall to Carluke 1 1 A72, Place Grounds Road 1 1 CITY DEAL PROJECTS Cathkin ~ Loss of value and Noise Insulation Regulations surveys 1 1 Stewartfield Way 1 1 Greenhills/Strathaven Road 1 1 8 48 0 0 24 80 80 75 1 0 4 25
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 30 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 6 October 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 6 October 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 2023/2024 totals £67.443 million reflecting a change to the programme, a decrease of £2.153 million, which has been submitted to the Executive Committee on 22 November 2023 for approval. 4.2. This adjustment of £2.153 million reflects a delay in the development at Brackenhill Farm, Hamilton, where it was anticipated 50 units (£5.502m) would complete this financial year. The developer has advised of utility delays impacting progress and as such, construction has been delayed with the estimated site completion date now October 2024. As a result, £2.153 million of spend has been slipped into the 2024/2025 Capital Programme to better reflect the anticipated timing of spend. 4.3. Programmed funding for the year also totals £67.443 million. The budget, along with a detailed breakdown of the funding sources is included in Appendix A to this report. 4.4. Period 7 Position Budget for the period is £23.016 million and spend to 6 October 2023 amounts to £23.513 million. This results in the Housing Programme being £0.497 million ahead of 3b 27
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programme. This is due to the number of buy backs, through the open market purchase scheme, which have been progressed earlier than anticipated. 4.5. As at 6 October 2023, £23.513 million of funding had been received. 5. Employee Implications 5.1. There are no employee implications as a result of this report. 6. Financial Implications 6.1. The financial implications are detailed in section 4 of this report. 7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 8. Other Implications 8.1. The main risk associated with the Council’s Capital Programme is an overspend. The risk has been assessed as low given the detailed project management plans prepared and monitored for each project. The risk of overspend is managed through four weekly Investment management meetings. 9. 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) 13 November 2023 Link(s) to Council Values/Priorities/Outcomes Accountable, effective, efficient and transparent Previous References Executive Committee, 22 November 2023 List of Background Papers Capital Ledger prints to 6 October 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 28
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APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 HOUSING PROGRAMME FOR PERIOD 1 APRIL 2023 TO 6 OCTOBER 2023 2023/24 Original Budget 2023/24 Revised Budget 2023/24 Budget to 06/10/23 2023/24 Actual to 06/10/23 £m £m £m £m Expenditure 2023/24 Budget 63.916 67.443 23.016 23.513 2023/24 Original Budget 2023/24 Revised Budget 2023/24 Actual to 06/10/23 £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 15.149 Prudential Borrowing 17.302 23.166 0.000 Scottish Government Specific Grant: - New Build 16.632 10.048 6.316 - Open Market Purchase Scheme 2.700 5.264 0.000 - Mortgage to Rent 0.120 0.120 0.131 63.916 67.443 23.513 29
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Appendix B (Page 1) HOUSING CAPITAL PROGRAMME 2023/2024 EXECUTIVE SUMMARY PERIOD ENDED 6 OCTOBER 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 20 Projects on Programme - 96 89 92 93 101 96 Projects Behind Programme - 7 7 4 5 4 6 Projects Altered Brief/Programme - 2 6 4 7 1 3 Projects Still to Commence - 25 27 27 28 24 23 - 135 138 139 146 146 148 Project Status Design Feasibility - 68 63 59 66 56 49 Sketch Design - - 1 1 1 1 1 Detailed Design - - - - - - - Production Information - 8 10 13 12 12 12 Tendering - 29 32 31 30 38 45 On Site - 25 23 23 24 23 21 Complete - 5 9 12 13 16 20 - 135 138 139 146 146 148 30
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Appendix B (Page 2) Housing Capital Programme 2023/2024 Build Variance Explanations Project Name Status Variance Explanation 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. Kirkton Place, East Mains, East Kilbride - External Fabric (Completion Project) Behind Programme This project is behind programme due to a delay in issuing the tender because of contract clauses requiring to be updated to reflect the revised framework. Kilncroft Terrace, Douglas - External Fabric Behind Programme This project is behind programme due to the discovery of bats. Various Properties - East Kilbride Area - Window & Door Replacement Behind Programme This project is behind programme due to a delay with the delivery of materials. Headhouse Court Sheltered Housing - Internal Area Upgrade Behind Programme This project is behind programme due to issues with door manufacturing, which have subsequently caused delays with other trades. Strutherhill Zone B - External Fabric Repairs Behind Programme This project is behind programme due to adverse weather conditions. 31
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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 23.016 27.346 31.787 39.457 43.764 48.809 58.087 69.596 Actual 23/24 0.000 6.337 10.100 12.469 15.561 19.378 23.513 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 32
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 30 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 6 October 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 6 October 2023 (section 4 and Appendix 1), be noted; and (2) that the break-even position on the Housing Revenue Account at 6 October 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 22 November 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 6 October As at 6 October, 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 6 October 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 33
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4.5. Ongoing actions on plans to manage the budget pressures include the consideration of emergency expenditure only requirements and exploring the potential for an Intensive Support and Monitoring Service (ISMS) as a community alternative to care for young people currently within external placements. 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 6 October, 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. 4.7. Officers within the IJB have been looking to identify recurring funding solutions. These solutions and an overall recovery plan were agreed by the IJB on 18 October 2023. Budgets will be realigned in the coming months to reflect this agreement. 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 6 October 2023 5.1. As at 6 October 2023, Appendix 2 shows a break-even position against the phased budget on the Housing Revenue Account. This break-even position includes a higher than budgeted Transfer from Reserves at this time, and is due to the increased level of costs experienced. The Resource are looking at options to manage these increased costs, and will report back to Committee as part of the formal Probable Outturn exercise. 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. 34
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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) 24 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 6 October 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 35
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Appendix 1 SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 6 October 2023 (No.7) Resource / Committee Annual Budget Annual Forecast Annual Forecast Variance Budget Proportion to 06/10/23 Actual to 06/10/23 Variance to 06/10/23 Departments: £m £m £m £m £m £m Community and Enterprise Resources 129.436 129.436 0.000 63.718 63.718 0.000 Facilities, Waste and Grounds 77.608 77.608 0.000 36.452 36.209 0.243 under Leisure and Culture 23.227 23.227 0.000 16.809 16.809 0.000 Planning and Regulatory 4.966 4.966 0.000 2.489 2.262 0.227 under Environmental and Sustainable Development 4.732 4.732 0.000 (0.085) (0.206) 0.121 under Roads, Transportation and Fleet 18.903 18.903 0.000 8.053 8.644 (0.591) over Education Resources 420.577 420.577 0.000 206.309 206.309 0.000 Education 420.577 420.577 0.000 206.309 206.309 0.000 Finance and Corporate Resources 41.772 41.772 0.000 25.632 25.632 0.000 Finance Services - Strategy 2.118 2.118 0.000 1.770 1.738 0.032 under Finance Services - Transactions 18.557 18.557 0.000 8.496 8.287 0.209 under Audit and Compliance Services 0.374 0.374 0.000 0.273 0.301 (0.028) over Information Technology Services 5.226 5.226 0.000 7.050 7.128 (0.078) over Communications and Strategy Services 2.910 2.910 0.000 1.635 1.628 0.007 under Administration and Licensing Services 4.279 4.279 0.000 2.408 2.563 (0.155) over Personnel Services 8.308 8.308 0.000 4.000 3.987 0.013 under Housing and Technical Resources 14.204 14.204 0.000 17.574 17.574 0.000 Housing Services 8.464 8.464 0.000 4.764 4.764 0.000 Property Services 5.740 5.740 0.000 12.810 12.810 0.000 Social Work Resources 214.884 214.884 0.000 104.217 104.217 0.000 Performance and Support Services 6.356 6.356 0.000 3.152 2.964 0.188 under Children and Families 37.379 37.379 0.000 21.898 22.196 (0.298) over Adults and Older People 170.058 170.058 0.000 78.377 78.377 0.000 Justice and Substance Misuse 1.091 1.091 0.000 0.790 0.680 0.110 under Joint Boards 2.053 2.053 0.000 1.105 1.105 0.000 822.926 822.926 0.000 418.555 418.555 0.000 Summary Annual Budget Annual Forecast Annual Forecast Variance Budget Proportion to 06/10/23 Actual to 06/10/23 Variance to 06/10/23 £m £m £m £m £m £m Service Departments Total 822.926 822.926 0.000 418.555 418.555 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 14.399 14.399 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 864.622 864.622 0.000 418.627 418.627 0.000 Council Tax 178.602 178.602 0.000 96.170 96.170 0.000 Less: Council Tax Reduction Scheme (23.278) (23.278) 0.000 (12.534) (12.534) 0.000 Net Council Tax 155.324 155.324 0.000 83.636 83.636 0.000 General Revenue Grant 319.941 319.941 0.000 172.276 172.276 0.000 Non-Domestic Rates 341.536 341.536 0.000 183.904 183.904 0.000 Transfer from Reserves 47.821 47.821 0.000 47.821 47.821 0.000 Total Income 864.622 864.622 0.000 487.637 487.637 0.000 Net Expenditure / (Income) 0.000 0.000 0.000 (69.010) (69.010) 0.000 36
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Appendix 1b SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 6 October 2023 (No.7) Budget Category Annual Budget Annual Forecast Annual Forecast Variance Budget Proportion to 06/10/23 Actual to 06/10/23 Variance to 06/10/23 Service Departments: £m £m £m £m £m £m Expenditure Employee Cost 617.784 617.784 0.000 308.143 307.416 0.727 under Property Costs 65.257 65.257 0.000 40.351 40.913 (0.562) over Supplies and Services 58.225 58.225 0.000 25.888 26.410 (0.522) over Transport Costs 45.889 45.889 0.000 24.536 26.567 (2.031) over Administration Costs 15.760 15.760 0.000 5.600 5.613 (0.013) over Payments to Other Bodies 80.298 80.298 0.000 39.416 39.134 0.282 under Payments to Contractors 242.666 242.666 0.000 129.350 125.865 3.485 under Transfer Payments 6.320 6.320 0.000 5.188 4.968 0.220 under Housing Benefits 65.650 65.650 0.000 29.645 29.645 0.000 Financing Charges (controllable) 2.340 2.340 0.000 0.455 0.454 0.001 under Total 1,200.189 1,200.189 0.000 608.572 606.985 1.587 under Service Departments Total 1,200.189 1,200.189 0.000 608.572 606.985 1.587 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 14.399 14.399 0.000 0.072 0.072 0.000 2023/24 Investments – Transfers to Reserves 3.276 3.276 0.000 0.000 0.000 0.000 Total Expenditure 1,241.885 1,241.885 0.000 608.644 607.057 1.587 under Income Housing Benefit Subsidy 60.258 60.258 0.000 28.021 28.021 0.000 Other Income 317.005 317.005 0.000 161.996 160.409 (1.587) under rec. Council Tax (Net of Council Tax Reduction Scheme) 155.324 155.324 0.000 83.636 83.636 0.000 General Revenue Grant 319.941 319.941 0.000 172.276 172.276 0.000 Non-Domestic Rates 341.536 341.536 0.000 183.904 183.904 0.000 Transfer from Reserves 47.821 47.821 0.000 47.821 47.821 0.000 Total Income 1,241.885 1,241.885 0.000 677.654 676.067 (1.587) under rec Net Expenditure / (Income) 0.000 0.000 0.000 (69.010) (69.010) 0.000 37
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Appendix 2 SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 6 October 2023 (No.7) Housing Revenue Account Annual Budget Forecast for Year Annual Forecast Variance Budget Proportion to 06/10/23 Actual to 06/10/23 Variance to 06/10/23 % Note £m £m £m £m £m £m Employee Costs 14.253 14.253 0.000 7.070 7.152 (0.082) over (1.2%) Property Costs 50.929 50.929 0.000 22.153 23.235 (1.082) over (4.9%) 1 Supplies & Services 0.433 0.433 0.000 0.103 0.097 0.006 under 5.8% Transport & Plant 0.196 0.196 0.000 0.091 0.061 0.030 under 33.0% Administration Costs 5.570 5.570 0.000 0.256 0.244 0.012 under 4.7% Payments to Other Bodies 2.974 2.974 0.000 1.085 1.225 (0.140) over (12.9%) Payments to Contractors 0.100 0.100 0.000 0.048 0.048 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 15.152 15.152 0.000 - 0.0% Total Controllable Expenditure 101.617 101.617 0.000 45.958 47.214 (1.256) over (2.7%) Total Controllable Income (115.940) (115.940) 0.000 (51.735) (51.959) 0.224 over recovered 0.4% 2 Transfer to/(from) Balance Sheet (4.907) (4.907) 0.000 (2.265) (3.297) 1.032 over recovered 45.6% 3 Net Controllable Expenditure (19.230) (19.230) 0.000 (8.042) (8.042) 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 (8.042) (8.042) 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. 38
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 30 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 6 October 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 39
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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) 24 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 6 October 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 40
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Appendix A South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 06 October 2023 (No 7) Community and Enterprise Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 7 06/10/23 Over/ Under 06/10/23 06/10/23 Service Departments :- £m £m £m £m £m £m Facilities, Waste and Grounds 77.608 77.608 0.000 36.452 36.209 0.243 under Leisure and Culture 23.227 23.227 0.000 16.809 16.809 0.000 Planning and Regulatory Services 4.966 4.966 0.000 2.489 2.262 0.227 under Environmental and Sustainable Devlopment 4.732 4.732 0.000 (0.085) (0.206) 0.121 under Roads, Transportation and Fleet 18.903 18.903 0.000 8.053 8.644 (0.591) over Total Community and Enterprise Resources 129.436 129.436 0.000 63.718 63.718 (0.000) 5 41
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Community and Enterprise Resources Variance Analysis 2023/24 (Period 7) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,706k under APT&C Basic/Superannuation/NI - 2,098k under Facilities, Waste and Grounds Services - 997k under Planning and Regulatory Services - 253k under Enterprise and Sustainable Development – 119k under Roads, Transportation and Fleet Services - 729k under The variances are mainly due to vacant posts, with recruitment currently being progressed. Overtime - (338k) over Facilities, Waste and Grounds Services - (315k) 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). 42
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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 - (12k) 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 (61k) over Repairs & Maintenance - Internal Contractors - (15k) Roads, Transportation and Fleet Services - (12k) over The overspend mainly relates to the upkeep of the road’s construction depots. 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 (237k) over IT Equipment Maintenance - (35k) over Roads, Transportation and Fleet Services - (20k) over The overspend is within Fleet services and relates to costs for the Fleet plan 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. 43
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Subjective Head Variance Subjective line Service / amount Explanation Supplies & Services (cont.) Materials - (4k) over Roads, Transportation and Fleet Services - (20k) over The overspend relates to an increased level of materials required for Roads and Lighting maintenance, as well as price increases. Food Stuffs General - (173k) over Facilities, Waste and Grounds Services - (163k) over The overspend mainly relates to the price increase in the cost of food. Protective Clothing and Uniforms - (19k) Facilities, Waste and Grounds Services - (15k) over The overspend is mainly due to the requirement for new improved waterproof PPE for operatives within Waste. Transport and Plant (776k) over Fleet Services - Vehicle Hires - (83k) over Roads, Transportation and Fleet - (83k) over The overspend is mainly due to the timing of the achievement of efficiencies within Fleet. Fleet Services - Repairs - (648k) over Roads, Transportation and Fleet - (648k) over The overspend is mainly due to the timing of the achievement of efficiencies within Fleet. Administration (52k) over Medical Costs - (33k) over Facilities, Waste and Grounds Services - (26k) over The overspend reflects a higher than anticipated level of medical referrals to date. Roads, Transportation and Fleet - (8k) over The overspend reflects a higher than anticipated level of medical referrals to date. 44
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (178k) over Payment to Private Contractor - (167k) over Planning and Regulatory Services - (168k) over The overspend relates to an increase in demand for Clinical Waste services, offset by an over recovery of income. Income (399k) under recovered Sales General - (76k) under recovered Facilities, Waste and Grounds Services - (76k) under recovered The under recovery is due to a decrease in School Meals income within Facilities Management due to demand. Fees and Charges - General - (215k) under recovered Facilities, Waste and Grounds Services - (23k) under recovered The under recovery is mainly due to the decrease in the uptake of the Care of Gardens service within Grounds. Roads, Transportation and Fleet - (200k) under recovered The under recovery is within Parking where the demand is less than anticipated. Fees and Charges - Department of the Authority - 209k over recovered Planning and Regulatory Services - 206k 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 - (331k) under recovered Roads, Transportation and Fleet - (277k) under recovered. The current level of income from capital works is lower than anticipated within Roads Construction. 45
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Facilities, Waste and Grounds Services - (54k) 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. 46
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 7 PERIOD 7 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 74,169 898 under 1,209 under 1,503 under 36,093 34,150 1,943 under APT & C OVERTIME 1,569 (172) over (259) over (282) over 516 854 (338) over APT & C SUPERANNUATION 12,433 (80) over (83) over (95) over 6,081 6,139 (58) over APT & C NIC 6,121 79 under 120 under 146 under 3,010 2,797 213 under TRAVEL AND SUBSISTENCE 75 2 under 1 under 2 under 32 30 2 under OTHER EMPLOYEE COSTS 137 (11) over 1 under (1) over 121 128 (7) over PENSION INCREASES 1,107 11 under (7) over (12) over 569 576 (7) over ADDITIONAL PENSION COSTS 0 (33) over (36) over (42) over 0 42 (42) over EMPLOYEE COSTS 95,611 694 under 946 under 1,219 under 46,422 44,716 1,706 under PROPERTY COSTS RATES 1,006 0 0 0 905 898 7 under SCOTTISH WATER - UNMETERED CHARGES 25 0 0 0 4 4 0 SCOTTISH WATER - METERED CHARGES 102 0 (3) over (2) over 45 48 (3) over RENT 562 0 0 0 284 281 3 under SERVICE CHARGE 42 0 (1) over (1) over 30 30 0 FACTORING CHARGES 15 0 0 0 15 19 (4) over PROPERTY INSURANCE 284 0 0 0 1 0 1 under SECURITY COSTS 42 0 0 2 under 24 22 2 under GROUND MAINTENANCE 8 0 0 0 0 0 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 648 (2) over (2) over (6) over 1 16 (15) over LIFE CYCLE MAINTENANCE 0 (4) over (4) over (4) over 0 4 (4) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 31 (3) over (9) over (7) over 5 15 (10) over FIXED ELECTRICAL 0 0 0 0 0 2 (2) over ELECTRICITY - CONTRACT 954 1 under (2) over (1) over 377 380 (3) over GAS 206 3 under 1 under 3 under 51 49 2 under HEATING OIL 14 0 0 0 2 2 0 CLEANING CONTRACT 24 0 0 0 15 15 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 432 (4) over (3) over (22) over 232 254 (22) over HEALTH & HYGIENE MATERIALS 25 0 0 2 under 21 28 (7) over REFUSE UPLIFT 404 0 (1) over (2) over 129 131 (2) over OTHER PROPERTY COSTS 22 (6) over (1) over (4) over 16 20 (4) over PROPERTY COSTS 4,846 (15) over (25) over (42) over 2,157 2,218 (61) over 47
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 7 PERIOD 7 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 582 14 under 5 under 4 under 385 381 4 under COMPUTER EQUIPMENT MAINTENANCE 45 0 0 (1) over 12 9 3 under I.T. EQUIPMENT MAINT-CONTRACT 304 (7) over (6) over (18) over 91 126 (35) over I.T. ELECTRONIC MESSAGING 75 1 under 2 under 2 under 2 0 2 under EQUIPMENT, APPARATUS AND TOOLS 941 1 under (7) over (7) over 367 373 (6) over SMALL TOOLS 107 1 under 0 0 1 1 0 ADAPTATIONS FOR CLIENTS 0 (2) over (2) over (2) over 0 2 (2) over FURNISHINGS (INCL. CROCKERY & LINEN) 111 0 0 0 55 58 (3) over MATERIALS 7,807 (10) over (18) over (12) over 3,713 3,717 (4) over MATERIALS, APPARATUS AND EQUIPMENT 9 (1) over (3) over (5) over 0 5 (5) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 0 0 0 0 0 FOODSTUFFS - GENERAL 5,005 (55) over (44) over (46) over 2,385 2,558 (173) over PROTECTIVE CLOTHING & UNIFORMS 187 (3) over (7) over (8) over 99 118 (19) over LAUNDRY COSTS 10 1 under 1 under 1 under 5 5 0 OTHER SUPPLIES AND SERVICES 1,167 2 under 2 under (1) over 126 122 4 under MAJOR SUPPLY OF ELECTRICAL POWER 1,588 0 0 0 494 494 0 OUTSOURCED MAIL 0 (2) over (3) over (3) over 0 2 (2) over DELIVERY CHARGE 1 0 0 (1) over 0 1 (1) over I- PROCUREMENT ERRORS 0 0 (2) over (1) over 0 0 0 SUPPLIES AND SERVICES 17,941 (60) over (82) over (98) over 7,735 7,972 (237) over TRANSPORT AND PLANT PURCHASE OF PLANT 229 (7) over (7) over (7) over 47 47 0 FLEET SERVICES - DRIVERS 58 0 0 (7) over 58 65 (7) over FLEET SERVICES - FUEL 3,126 (1) over (2) over (3) over 1,947 1,956 (9) over FLEET SERVICES - VEHICLE HIRE 1,076 (47) over (59) over (71) over 701 784 (83) over POOL CAR CHARGES - RENTAL 56 0 0 (2) over 24 31 (7) over POOL CAR CHARGES - FUEL 22 2 under 2 under 2 under 3 0 3 under POOL CAR CHARGES - ADDITIONAL COSTS 7 0 0 (2) over 1 4 (3) over OTHER TRANSPORT COSTS 78 (2) over (1) over 0 27 26 1 under TRANSPORT INSURANCE 93 0 0 0 27 27 0 LICENCES 491 (4) over (5) over (2) over 289 293 (4) over FLEET SERVICES - REPAIRS 1,474 (270) over (411) over (517) over 776 1,424 (648) over PLANT SERVICES 19 0 0 0 1 1 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 4,330 (14) over (17) over (19) over 1,780 1,801 (21) over FLEET SERVICE CHARGES - PLANT MAINTENANCE 278 0 1 under (3) over 102 102 0 FLEET SERVICE CHARGES - ASSET MODIFICATION 71 1 under 0 5 under 14 13 1 under FLEET SERVICE CHARGES - LEASING 5,398 (2) over (4) over (4) over 3,225 3,227 (2) over FLEET SERVICE CHARGES - HIRED VEHICLES 1,500 2 under 2 under 2 under 575 576 (1) over FLEET SERVICE CHARGES - CONTRACT HIRE 12 1 under 2 under 3 under 5 15 (10) over FLEET SERVICE CHARGES - ROAD FUND LICENCE 218 (1) over (2) over (1) over 66 64 2 under FLEET SERVICE CHARGES - FUEL 3,183 4 under 7 under 6 under 1,146 1,133 13 under FLEET SERVICE CHARGES - DRIVERS 102 0 0 (6) over 102 108 (6) over HIRE OF EXTERNAL VEHICLES 76 9 under 12 under 15 under 17 0 17 under HIRE OF EXTERNAL PLANT 287 0 (2) over (2) over 164 174 (10) over HIRE OF SKIPS 17 0 0 0 11 11 0 STORAGE 0 0 (1) over (1) over 0 2 (2) over TRANSPORT AND PLANT 22,201 (329) over (485) over (614) over 11,108 11,884 (776) over 48
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 7 PERIOD 7 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 (2) over (6) over 58 68 (10) over TELEPHONES 105 0 0 2 under 12 10 2 under MOBILE PHONES 64 1 under 3 under 1 under 2 0 2 under ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 0 0 0 0 0 0 ADVERTISING - OTHER 74 0 (2) over 1 under 40 40 0 POSTAGES/COURIERS 32 0 1 under 1 under 19 18 1 under MEMBERSHIP FEES/SUBSCRIPTIONS 55 (3) over (3) over (4) over 19 22 (3) over INSURANCE 260 0 0 0 49 49 0 MEDICAL COSTS 5 (12) over (18) over (23) over 3 36 (33) over LEGAL EXPENSES 2 (2) over (2) over (2) over 1 3 (2) over HOSPITALITY / CIVIC RECOGNITION 2 (1) over (1) over (3) over 0 3 (3) over INTERNET AGENCY FEES 23 0 0 0 13 13 0 SECURITY UPLIFT FEES 26 0 0 0 17 17 0 OTHER ADMIN COSTS 4 (1) over (1) over (2) over 0 2 (2) over CONFERENCES - MEMBERS (incl associated 0 (3) over (3) over (3) over 0 3 (3) over TRAINING 2 (1) over 0 (1) over 0 1 (1) over ADMINISTRATION 793 (23) over (28) over (39) over 233 285 (52) over PAYMENT TO OTHER BODIES SPTE: ANNUAL BUS SUBSIDY 1,892 0 0 0 1,892 1,892 0 SPTE: BUS OTHER 258 0 0 0 258 258 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 41 41 0 OTHER LOCAL AUTHORITIES 105 (3) over (3) over (3) over 11 14 (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 6,373 3 under 2 under 2 under 705 703 2 under EXTERNAL AUDIT FEES 3 0 0 0 2 2 0 PAYMENT TO OTHER BODIES 11,897 0 (1) over (1) over 4,447 4,448 (1) over PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 1,279 0 0 0 0 0 0 PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 0 57 under 15 under 179 180 (1) over PAYMENT TO PRIVATE CONTRACTOR 44,844 (1) over (57) over (111) over 27,117 27,284 (167) over PAYMENT TO INTERNAL CONSULTANTS 6 0 0 (10) over 0 6 (6) over PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 0 0 0 0 0 4 (4) over PAYMENT TO CONTRACTORS 46,431 (1) over 0 (106) over 27,296 27,474 (178) over TRANSFER PAYMENTS CONCESSIONARY FARES 617 0 0 0 308 308 0 TRANSFER PAYMENTS 617 0 0 0 308 308 0 49
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 7 PERIOD 7 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 (1) over (1) over (1) over 0 1 (1) over I.T. EQUIPMENT LEASING-CONTRACT 184 (1) over (2) over (1) over 14 15 (1) over FINANCING CHARGES 184 (2) over (3) over (2) over 14 16 (2) over TOTAL EXPENDITURE 200,521 264 under 322 under 317 under 99,720 99,321 399 under INCOME MILK SUBSIDIES FROM THE E.U. (37) 0 0 0 (9) (14) 5 over rec CONTRIBUTIONS FROM OTHER BODIES (6,810) 0 13 over rec 0 (2,550) (2,556) 6 over rec SALES - GENERAL (3,990) (72) under rec (57) under rec (64) under rec (1,580) (1,504) (76) under rec SALES - DEPARTMENTS OF THE AUTHORITY (120) 0 0 0 (110) (110) 0 FEES AND CHARGES - GENERAL (9,250) (105) under rec (151) under rec (179) under rec (4,377) (4,162) (215) under rec FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (8,599) 4 over rec 5 over rec 91 over rec (6,985) (7,194) 209 over rec ELECTIONS - ACCOMMODATION USE 0 0 0 0 0 (1) 1 over rec RENTAL INCOME (395) 0 2 over rec 3 over rec (354) (357) 3 over rec FLEET SERVICES (11,737) (14) under rec (14) under rec (16) under rec (5,327) (5,315) (12) under rec OTHER INCOME (2,203) 4 over rec 6 over rec (4) under rec (1,192) (1,203) 11 over rec RECOVERY FROM CAPITAL (1,333) 0 0 0 (553) (553) 0 RECHARGES - DEPARTMENTS OF THE AUTHORITY (26,611) (81) under rec (126) under rec (148) under rec (12,965) (12,634) (331) under rec TOTAL INCOME (71,085) (264) under rec (322) under rec (317) under rec (36,002) (35,603) (399) under rec NET EXPENDITURE 129,436 0 0 0 63,718 63,718 0 50
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Appendix B South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 06 October 2023 (No 7) Education Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 7 06/10/23 Over/ Under 06/10/23 06/10/23 Service Departments :- £m £m £m £m £m £m Education 420.577 420.577 0.000 206.309 206.309 0.000 Total Education Resources 420.577 420.577 0.000 206.309 206.309 0.000 5 51
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Education Resources Variance Analysis 2023/24 (Period 7) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 427k under APT&C Basic / Superannuation / National Insurance - 432k under Early Years – 432k under The underspend mainly relates to Early Years posts and is the result of staff turnover. Property Costs (101k) over Cleaning and Janitorial Supplies and Equipment – (75k) over Schools – (75k) over The overspend reflects the increased costs of goods required by establishments. Transport and Plant (1,488k) over Pupil Transport – Special Educational Needs – (236k) over Pupil Transport - Strathclyde Passenger Transport - (1,246k) over Schools – (236k) over Schools – (1,246k) over This relates to the cost of transporting children to ASN schools. This is a demand led service and reflects increasing pupil numbers and costs. This is a demand led service and reflects the volume of children requiring mainstream transport to school and increased costs. Payments to Other Bodies (175k) over Payments to Other Bodies – 500k under Early Years – 500k under The underspend is partly due to less than anticipated core Early Years spend to date including cross boundary charges to other Local Authorities. 52
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Other Bodies (cont) Independent School Places - (649k) over Schools - (649k) over This overspend reflects the increased cost of placements for pupils with additional support needs in Independent Schools and is due to both an increase in the number of places and the cost of placements. Payment to Contractors 75k under Payment to Private Contractor – 75k under Non schools – 75k under The underspend relates to the timing of savings associated with the renewal of the insurance arrangements within the contract this year. Transfer Payments 259k under Footwear and Clothing Grants - 260k under Schools - 260k under The underspend reflects lower than anticipated expenditure on footwear and clothing grants during the financial year, reflecting current demand. Income 995k over recovered Fees and Charges - Other Local Authorities - 233k over recovered Schools – 233k over recovered The over recovery reflects the increase in income recovered from other Local Authorities for children attending schools in the South Lanarkshire area. This income is used to support the cost of external placements. Subjective Head Variance Subjective line Service / amount Explanation 53
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Income (cont) Early Years Fees - 762k over recovered Early Years - 762k over recovered The over recovery in Early Years fees relates to an increased uptake of available nursery places beyond 1140 hours. * The underlined variances represent new variances since the last report. 54
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 7 PERIOD 7 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 175,742 0 0 0 89,991 89,991 0 TEACHERS SUPERANNUATION 39,719 0 0 0 20,493 20,493 0 TEACHERS NI 18,173 0 0 0 10,104 10,104 0 DAILY TEACHERS BASIC 1,495 0 0 0 1,495 1,495 0 TEACHERS TRAINING 457 0 0 0 69 69 0 APT&C BASIC 70,616 132 under 180 under 193 under 33,668 33,393 275 under APT&C OVERTIME 0 0 0 0 0 8 (8) over APT&C SUPERANNUATION 12,852 50 under 64 under 77 under 6,588 6,497 91 under APT&C NIC 4,948 42 under 44 under 55 under 2,540 2,474 66 under SESSIONAL WORK 100 0 0 0 100 100 0 TRAVEL AND SUBSISTANCE 227 0 0 0 71 71 0 OTHER EMPLOYEE COSTS 171 0 0 0 108 108 0 PENSION INCREASES 434 0 3 under 3 under 217 214 3 under PREMATURE RETIRALS 4,660 0 0 0 2,521 2,521 0 ADDITIONAL PENSION COSTS 0 (27) over (27) over (27) over 0 0 0 EMPLOYEE COSTS 329,594 197 under 264 under 301 under 167,965 167,538 427 under PROPERTY COSTS RATES 17,703 0 0 0 17,675 17,675 0 SCOTTISH WATER - METERED (DRAINAGE) CHARGES 1,000 0 0 0 381 381 0 SCOTTISH WATER - METERED CHARGES 764 0 0 0 273 273 0 RENT 266 0 0 0 142 142 0 SERVICE CHARGE 39 0 0 (19) over 23 45 (22) over PROPERTY INSURANCE 482 0 0 0 0 0 0 SECURITY COSTS 67 0 0 0 33 33 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 54 1 under 0 0 0 0 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 58 0 0 0 58 58 0 ADAPTIONS - INTERNAL CONTRACTORS 147 0 0 0 147 147 0 ELECTRICITY - CONTRACT 5,278 0 0 0 2,209 2,209 0 GAS 4,962 0 0 0 771 771 0 HEATING OIL 164 0 0 0 14 14 0 SOLID FUEL 171 0 0 0 58 58 0 JANITOR SERVICE 104 0 0 0 38 38 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 263 0 0 (30) over 216 291 (75) 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 89 89 0 OFFICE ACCOM-FACILITIES MANAGEMENT 0 0 0 (4) over 0 4 (4) over ACCOMMODATION RECHARGE TO USERS 882 0 0 0 882 882 0 PROPERTY COSTS 33,544 1 under 0 (53) over 23,126 23,227 (101) over 55
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 7 PERIOD 7 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 131 0 0 0 127 127 0 COMPUTER EQUIPMENT RENTAL 2 0 0 0 0 0 0 I.T. EQUIPMENT MAINT-CONTRACT 3,153 0 0 0 2,235 2,235 0 I.T. ELECTRONIC MESSAGING 37 0 0 0 21 21 0 EQUIPMENT, APPARATUS AND TOOLS 62 0 0 0 19 19 0 SMALL TOOLS 2 0 0 0 2 2 0 AIDS FOR CLIENTS 119 0 0 (5) over 50 55 (5) over ADAPTATIONS FOR CLIENTS 11 0 0 0 11 11 0 SUPPLIES FOR CLIENTS 1 0 0 0 1 1 0 FURNITURE - OFFICE 13 0 0 0 13 13 0 FURNITURE - GENERAL 95 0 0 0 29 29 0 FURNISHINGS (INCL. CROCKERY & LINEN) 10 0 0 0 10 10 0 MATERIALS 20 0 0 0 17 17 0 MATERIALS, APPARATUS AND EQUIPMENT 1,721 (15) over (20) over (19) over 743 765 (22) over PUPIL EQUITY FUNDING 4,392 0 0 0 5 5 0 SAC FUNDING 58 0 0 0 0 0 0 LIBRARY/RESOURCE CENTREMATERIALS 82 0 0 0 33 33 0 AUDIO VISUAL 10 0 0 0 10 10 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 14 0 0 0 8 8 0 TV LICENCES - EDUCATION 23 0 0 0 2 2 0 FOODSTUFFS - GENERAL 55 0 0 0 37 37 0 PROTECTIVE CLOTHING & UNIFORMS 24 0 0 0 21 21 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 2,634 0 0 0 101 101 0 CATERING - OUTWITH CONTRACT 9 0 0 0 2 2 0 CATERING - EXTERNAL 5 0 0 0 5 5 0 ARTIST FEES / PERFORMING ARTS / ENTERTA 9 0 0 0 9 9 0 DELIVERY CHARGE 4 0 0 0 3 3 0 SUPPLIES AND SERVICES 12,790 (15) over (20) over (24) over 3,561 3,588 (27) over 56
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 7 PERIOD 7 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 27 0 0 0 27 27 0 POOL CAR CHARGES-RENTAL 15 0 0 0 15 15 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 0 0 0 0 0 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 27 0 0 0 11 11 0 FLEET SERVICE CHARGES - LEASING 66 0 0 0 62 62 0 FLEET SERVICE CHARGES - HIRED VEHICLES 4 0 0 0 0 0 0 FLEET SERVICE CHARGES - ROAD FUND LICENCES/MOT 4 0 0 0 2 2 0 FLEET SERVICE CHARGES - FUEL 64 0 0 0 37 37 0 FLEET SERVICE CHARGES - DRIVERS 1,282 0 0 0 1,278 1,278 0 FLEET SERVICE CHARGES - BUS ESCORTS 258 0 0 0 202 202 0 HIRE OF EXTERNAL VEHICLES 120 0 0 0 120 120 0 HIRE OF SKIPS 4 0 (2) over (4) over 2 7 (5) over EXTERNAL TRANSPORT CONTRACT 3 0 0 0 3 3 0 STORAGE 0 0 0 0 0 1 (1) over PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 5,924 0 0 (23) over 2,041 2,277 (236) over PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 6,333 (287) over (287) over (1,246) over 3,637 4,883 (1,246) over PUPIL TRANSPORT - OTHER 51 0 0 0 39 39 0 TAXI CHARGES - CONTRACTED 1 0 0 0 1 0 1 under TAXI CHARGES - AD HOC 0 0 (1) over (1) over 0 1 (1) over TRANSPORT AND PLANT 14,220 (287) over (290) over (1,274) over 7,478 8,966 (1,488) over ADMINISTRATION PRINTING AND STATIONERY 433 0 0 0 320 320 0 TELEPHONES 228 3 under 0 0 76 76 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 21 21 0 MEMBERSHIP FEES/SUBSCRIPTIONS 168 0 0 0 168 168 0 INSURANCE 76 0 0 0 0 0 0 MEDICAL COSTS 13 0 0 0 13 13 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 12 under 15 under 30 under 35 0 35 under TRAINING 308 0 0 0 203 203 0 ADMINISTRATION 1,374 15 under 15 under 30 under 842 807 35 under 57
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 7 PERIOD 7 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 25 0 0 0 25 25 0 OTHER LOCAL AUTHORITIES 1,432 (26) over (26) over (26) over 210 236 (26) over SCOTTISH QUALIFICATIONS AUTHORITY 1,563 0 0 0 1,563 1,563 0 PAYMENTS TO OTHER BODIES 19,234 0 0 500 under 10,211 9,711 500 under INDEPENDENT SCHOOL PLACES 4,507 (369) over (448) over (525) over 2,012 2,661 (649) over CONTRACT SPEECH THERAPY 678 0 0 0 0 0 0 SCHOOL ACTIVITIES 367 0 0 0 344 344 0 RESEARCH GRANTS - EDUCATION 43 0 0 0 43 43 0 PARENT COUNCILS (PREV.SCHOOL BOARDS) 27 2 under 0 0 11 11 0 P.E. FACILITIES 85 0 0 0 4 4 0 ACTIVITIES PROGRAMME 558 0 0 0 82 82 0 COUNSELLING 1,149 0 0 0 347 347 0 COPYRIGHT AGREEMENT 212 0 0 0 212 212 0 VAT FREE EXCURSIONS - EDUCATION 16 0 0 0 15 15 0 PRIVATE INDIVIDUALS - GENERAL 9 0 0 0 9 9 0 PAYMENT TO OTHER BODIES 29,905 (393) over (474) over (51) over 15,088 15,263 (175) over PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 44,115 0 0 0 21,052 20,977 75 under PAYMENT TO CONTRACTORS 44,115 0 0 0 21,052 20,977 75 under TRANSFER PAYMENTS EDUCATION MAINTENANCE ALLOWANCE 353 0 0 0 353 353 0 FOOTWEAR & CLOTHING GRANTS 2,273 0 0 200 under 2,039 1,779 260 under WORK EXPERIENCE 17 0 0 0 0 0 0 CONCESSIONARY FARES 0 0 0 (1) over 0 1 (1) over TRANSFER PAYMENTS 2,643 0 0 199 under 2,392 2,133 259 under FINANCING CHARGES LEASING CHARGES - OPERATIONAL 3 0 0 0 0 0 0 I.T. EQUIPMENT LEASING - CONTRACT 380 0 0 0 133 133 0 FINANCING CHARGES 383 0 0 0 133 133 0 TOTAL EXPENDITURE 468,568 (482) over (505) over (872) over 241,637 242,632 (995) over 58
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 7 PERIOD 7 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 (42,366) 0 0 0 (31,842) (31,842) 0 CONTRIBUTIONS FROM OTHER BODIES (3,293) 0 0 0 (1,975) (1,975) 0 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (744) 0 0 218 over rec (197) (430) 233 over rec PLAYGROUP ACCOMMODATION CHARGE (10) 0 0 0 (3) (3) 0 EARLY YEARS FEES (410) 479 over rec 505 over rec 654 over rec (190) (952) 762 over rec RENTAL INCOME (20) 0 0 0 (8) (8) 0 COURSE FEES (35) 0 0 0 (5) (5) 0 OTHER INCOME (61) 3 over rec 0 0 (61) (61) 0 ACCOMMODATION INCOME FROM USERS (882) 0 0 0 (882) (882) 0 INCOME (47,991) 482 over rec 505 over rec 872 over rec (35,328) (36,323) 995 over rec NET EXPENDITURE 420,577 0 0 0 206,309 206,309 0 59
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Appendix C South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 06 October 2023 (No 7) Finance and Corporate Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 7 06/10/23 Over/ Under 06/10/23 06/10/23 Service Departments :- £m £m £m £m £m £m Finance Services - Strategy 2.118 2.118 0.000 1.770 1.738 0.032 under Finance Services - Transactions 18.557 18.557 0.000 8.496 8.287 0.209 under Audit and Compliance Services 0.374 0.374 0.000 0.273 0.301 (0.028) over Information Technology Services 5.226 5.226 0.000 7.050 7.128 (0.078) over Communications and Strategy Services 2.910 2.910 0.000 1.635 1.628 0.007 under Administration and Licensing Services 4.279 4.279 0.000 2.408 2.563 (0.155) over Personnel Services 8.308 8.308 0.000 4.000 3.987 0.013 under Total Finance and Corporate Resources 41.772 41.772 0.000 25.632 25.632 0.000 5 61
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Finance and Corporate Resources Variance Analysis 2023/24 (Period 7) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 357k under APT&C Basic / Superannuation / NI - 473k under Finance Services (Transactions) - 273k under The underspend is due to vacant posts within the Service which are being recruited in line with Service requirements. Administration, Legal and Licensing – (88k) over IT Services – 200k under Finance Services (Strategy) – 76k under This overspend relates to lower than anticipated staff turnover. This underspend relates to the vacant posts within the service, partially offset by Fusion-related staffing costs. The underspend is due to vacant posts within the Service which are being recruited in line with Service requirements. Supplies and Services (304k) over Computer Equipment Maintenance – (241k) over IT Services – (241k) over This overspend reflects the timing of expenditure, an element of which will be prepaid at the end of the year. 62
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont) IT Equipment Maintenance Contract – (20k) Over Administration, Legal, and Licensing – (17k) Over The overspend reflects the costs of computer equipment required for service delivery. Administration Costs (84k) over Postages & Couriers – (35k) over Finance Services (Transactions) – (34k) over. The overspend reflects additional postage costs required for service delivery. Payment to Other Bodies (98k) Over External Audit Fees – (40k) over Finance Services (Strategy) – (40k) over The overspend reflects the uplift in external audit fees. Income 145k over recovered Contributions from Development Agencies – 49k over recovered Other Income – 63k over recovered Personnel Services – 49k over recovered Finance Services (Transactions) – 63k over recovered This reflects additional Skills Development Scotland funding for Modern Apprentices, and additional Seniors Together funding. This over recovery reflects a higher than anticipated number of procurement rebates. * The underlined variances represent new variances since the last report. 63
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 7 PERIOD 7 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 26,670 32 under 113 under 128 under 13,011 12,731 280 under APT & C OVERTIME 139 (7) over (13) over (14) over 69 85 (16) over APT & C SUPERANNUATION 6,045 52 under 62 under 151 under 2,944 2,781 163 under APT & C NIC 3,192 (23) over (24) over 50 under 1,541 1,511 30 under MANUAL BASIC 0 (6) over (7) over (14) over 0 1 (1) over MANUAL OVERTIME 0 (1) over (1) over (1) over 0 1 (1) over TRAVEL AND SUBSISTANCE 12 (1) over (4) over (6) over 5 8 (3) over OTHER EMPLOYEE COSTS 0 36 under 46 under (1) over 0 1 (1) over PENSION INCREASES 847 (12) over (30) over (53) over 419 491 (72) over ADDITIONAL PENSION COSTS 0 (8) over (12) over (22) over 0 22 (22) over EMPLOYEE COSTS 36,905 62 under 130 under 218 under 17,989 17,632 357 under PROPERTY COSTS RATES 42 0 0 0 18 18 0 RENT 22 0 0 0 14 18 (4) over SERVICE CHARGE 1 0 0 0 1 4 (3) over PROPERTY INSURANCE 1 0 0 0 0 0 0 SECURITY COSTS 128 (11) over 0 (7) over 55 55 0 ELECTRICITY - CONTRACT 14 0 0 0 6 1 5 under GAS 1 0 0 0 0 0 0 FIXTURE & FITTINGS 1,707 0 0 0 722 722 0 OTHER PROPERTY COSTS 2,196 0 0 0 6 4 2 under PROPERTY COSTS 4,112 (11) over 0 (7) over 822 822 0 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 3,776 (24) over (34) over (133) over 2,833 2,844 (11) over COMPUTER EQUIPMENT MAINTENANCE 2,069 (23) over (22) over (24) over 2,034 2,275 (241) over I.T. EQUIPMENT MAINT - CONTRACT 583 (5) over (19) over (16) over 116 136 (20) over I.T. ELECTRONIC MESSAGING 126 0 0 3 under 2 0 2 under EQUIPMENT, APPARATUS AND TOOLS 159 (1) over (1) over 0 36 37 (1) over SUPPLIES FOR CLIENTS 219 0 0 0 81 81 0 FURNITURE - OFFICE 21 0 0 0 9 18 (9) over FURNITURE - GENERAL 0 0 0 0 0 1 (1) over MATERIALS 112 0 0 0 63 63 0 MATERIALS, APPARATUS AND EQUIPMENT 0 (2) over (2) over (2) over 0 2 (2) over AUDIO VISUAL 0 (1) over (1) over (1) over 0 1 (1) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 6 0 0 0 0 0 0 FOODSTUFFS - GENERAL 26 0 0 (1) over 6 7 (1) over PROTECTIVE CLOTHING & UNIFORMS 4 0 0 0 1 1 0 OTHER SUPPLIES AND SERVICES 112 (4) over (5) over (5) over 56 62 (6) over HEALTH AND SAFETY 0 0 0 0 0 1 (1) over CATERING - OUTWITH CONTRACT 6 0 0 0 0 0 0 OUTSOURCED MAIL 144 0 (5) over 0 69 81 (12) over SUPPLIES AND SERVICES 7,363 (60) over (89) over (179) over 5,306 5,610 (304) over 64
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 7 PERIOD 7 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 1 0 1 under OTHER TRANSPORT COSTS 0 0 0 0 0 1 (1) over FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 1 0 0 0 1 1 0 FLEET SERVICE CHARGES - LEASING 1 (1) over (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 (3) over 36 39 (3) over TRANSPORT AND PLANT 66 (1) over (1) over (4) over 41 45 (4) over ADMINISTRATION PRINTING AND STATIONERY 532 (1) over (1) over (1) over 125 124 1 under TELEPHONES 1,587 5 under 1 under 0 674 675 (1) over MOBILE PHONES 178 (2) over (2) over (2) over 76 77 (1) over ADVERTISING - RECRUITMENT 20 0 0 (21) over 18 18 0 ADVERTISING - OTHER 123 0 0 0 47 47 0 POSTAGES/COURIERS 964 (1) over (20) over (2) over 338 373 (35) over SMS MESSAGING 10 0 2 under 0 5 4 1 under MEMBERSHIP FEES/SUBSCRIPTIONS 230 (1) over (1) over (7) over 192 197 (5) over INSURANCE 140 0 0 0 0 0 0 MEDICAL COSTS 134 0 (33) over (41) over 128 129 (1) over LEGAL EXPENSES 188 (29) over (18) over (4) over 78 96 (18) over PETTY OUTLAYS 0 0 0 0 0 0 0 HOSPITALITY / CIVIC RECOGNITION 30 0 0 0 8 8 0 PAYPOINT AGENCY FEES 70 0 (3) over 0 37 44 (7) over SECURITY UPLIFT FEES 2 0 0 0 1 1 0 OTHER ADMIN COSTS 959 0 0 0 762 762 0 MEMBERS ALLOWANCES 1,870 0 0 0 925 925 0 CONFERENCES - MEMBERS (incl associated costs) 9 0 0 0 7 7 0 CONFERENCES - OFFICIALS (incl associated costs) 12 0 1 under 0 1 2 (1) over TRAINING 770 (5) over (6) over (7) over 435 449 (14) over VOLUNTEERS' EXPENSES 0 (2) over (3) over (3) over 0 3 (3) over INTERNAL SUPPORT SERVICES ALLOCATION 42 0 0 0 0 0 0 ADMINISTRATION 7,870 (36) over (83) over (88) over 3,857 3,941 (84) over 65
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 7 PERIOD 7 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 MANAGEMENT AND TECHNOLOGY TRAINING GRANT 10 0 0 0 0 0 0 YOUTH EMPLOYMENT TRAINING INITIATIVE 101 0 0 0 100 100 0 GRANTS TO VOLUNTARY ORGANISATIONS 678 0 0 0 353 353 0 PAYMENTS TO OTHER BODIES 2,774 0 0 (10) over 1,934 1,989 (55) over EXTERNAL AUDIT FEES 516 0 0 (29) over 286 326 (40) over ACTIVITIES PROGRAMME 0 0 0 0 0 2 (2) over PRIVATE INDIVIDUALS - GENERAL 0 0 0 0 0 1 (1) over PAYMENT TO OTHER BODIES 4,079 0 0 (39) over 2,673 2,771 (98) over PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 28 (13) over (26) over 0 28 40 (12) over PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 231 0 0 (2) over 18 18 0 PAYMENT TO CONTRACTORS 259 (13) over (26) over (2) over 46 58 (12) over TRANSFER PAYMENTS RENT ALLOWANCE 23,581 0 0 0 11,482 11,482 0 RENT REBATES 42,069 0 0 0 18,164 18,164 0 TRANSFER PAYMENTS 65,650 0 0 0 29,646 29,646 0 FINANCING CHARGES LEASING CHARGES - OPERATIONAL 1 0 0 0 0 0 0 I.T. EQUIPMENT LEASING-CONTRACT 1,215 0 (1) over 4 under 273 273 0 FINANCING CHARGES 1,216 0 (1) over 4 under 273 273 0 TOTAL EXPENDITURE 127,520 (59) over (70) over (97) over 60,653 60,798 (145) over 66
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 7 PERIOD 7 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 STATUTORY ADDITIONS - COST OF COLLECTION (815) 0 0 0 0 0 0 RENT REBATES SUBSIDY (37,191) 0 0 0 (17,559) (17,559) 0 RENT ALLOWANCE SUBSIDY (23,067) 0 0 0 (10,463) (10,463) 0 DWP SUBSIDY (1,170) 0 12 over rec 0 (631) (648) 17 over rec DHP (283) 0 0 0 (283) (283) 0 CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (85) 0 0 33 over rec (85) (134) 49 over rec CONTRIBUTIONS FROM OTHER BODIES (295) 0 0 0 (187) (198) 11 over rec 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 0 4 over rec (2,217) (2,204) (13) under rec CHARGES TO HEALTH BOARDS (38) 0 0 7 over rec (38) (45) 7 over rec FEES AND CHARGES - OTHER BODIES (221) 0 0 0 (128) (128) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,581) 0 0 0 (1,147) (1,158) 11 over rec RENTAL INCOME (1) 0 0 0 0 0 0 HOME LOANS REPAYMENTS 0 0 0 0 0 0 0 BIRTH REGISTRATION (18) 0 0 0 (10) (10) 0 DEATH REGISTRATION (57) 0 0 0 (35) (35) 0 MARRIAGE STATUTORY FEES (120) 0 0 0 (65) (65) 0 EXTRACT ISSUE (105) 0 0 0 (47) (47) 0 MARRIAGES (54) 0 0 0 (25) (25) 0 NAMING CEREMONIES 0 0 0 0 0 0 0 CITIZENSHIP CEREMONIES (10) 0 0 0 (5) (5) 0 OTHER INCOME (8,612) 58 over rec 58 under 53 over rec (2,096) (2,159) 63 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 (85,748) 59 over rec 70 over rec 97 over rec (35,021) (35,166) 145 over rec NET EXPENDITURE 41,772 0 0 0 25,632 25,632 0 67
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Appendix D South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 06 October 2023 (No 7) Housing and Technical Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 7 06/10/23 Over/ Under 06/10/23 06/10/23 Service Departments :- £m £m £m £m £m £m Housing Services 8.464 8.464 0.000 4.764 4.764 0.000 Property Services 5.740 5.740 0.000 12.810 12.810 0.000 Total Housing and Technical Resources 14.204 14.204 0.000 17.574 17.574 0.000 5 69
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Housing and Technical Resources (excl HRA) Variance Analysis 2023/24 (Period 7) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 870k under APT&C Basic / Overtime / Superannuation / National Insurance - 1,204k under Property Services - 1,190k under The variance relates to vacancies which are actively being recruited in line with Service requirements. Manual Basic / Overtime / Superannuation / National Insurance - (317k) over Property Services - (314k) over The variance reflects the current level of trade operatives and overtime required to meet service demands. Property Costs (372k) over Service Charge - (176k) over Property Services - (176k) over The overspend relates to the cost of shopping centre service charges which are not recoverable from tenants. Repairs and Maintenance - Internal / External Contractor - (89k) over Property Services - (65k) over The overspend relates to additional expenditure in property maintenance and estates services. Electricity - Contract - (91k) over Property Services - (103k) over This relates to the current market prices for utilities which is higher than budget. Refuse Uplift - (52k) over Property Services - (47k) over The level of uplifts varies depending on the current workload demands and timing of capital and revenue works. 70
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services 175k under Materials/Stores - 163k under Property Services - 163k 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 1,814k under Payments to Private Contractors - 1,889k under Property Services - 1,889k 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 - (70k) over Property Services - (70k) over This overspend reflects the requirement to purchase external professional services within the Projects team, to meet current service demands. Income (2,546k) under recovered Rental Income - (164k) under recovered Property Services - (165k) 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 - (2,365k) under recovered Property Services - (2,365k) 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. 71
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 7 PERIOD 7 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 16,106 440 under 571 under 709 under 7,929 7,074 855 under APT & C OVERTIME 204 15 under 17 under 21 under 96 66 30 under APT & C SUPERANNUATION 3,120 102 under 133 under 164 under 1,534 1,335 199 under APT & C NIC 1,672 59 under 78 under 96 under 824 704 120 under MANUAL BASIC 18,764 (22) over (16) over (32) over 9,309 9,346 (37) over MANUAL OVERTIME 588 (138) over (175) over (217) over 292 543 (251) over MANUAL SUPERANNUATION 3,613 3 under 6 under 6 under 1,793 1,785 8 under MANUAL NIC 1,895 (24) over (27) over (33) over 940 977 (37) over TRAVEL AND SUBSISTANCE 25 2 under 0 - 2 under 10 8 2 under OTHER EMPLOYEE COSTS 366 (7) over 10 under 11 under 262 255 7 under PENSION INCREASES 602 0 - (7) over (13) over 304 318 (14) over ADDITIONAL PENSION COSTS 13 (12) over (12) over (12) over 0 12 (12) over EMPLOYEE COSTS 46,968 418 under 578 under 702 under 23,293 22,423 870 under 72
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 7 PERIOD 7 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 2,344 27 under 36 under 0 - 2,239 2,210 29 under SCOTTISH WATER - UNMETERED CHARGES 12 2 under 3 under 3 under 4 0 4 under SCOTTISH WATER - METERED CHARGES 240 3 under 1 under (3) over 79 85 (6) over RENT 1,768 (3) over (1) over 0 - 899 900 (1) over SERVICE CHARGE 439 (69) over (69) over (165) over 325 501 (176) over FACTORING CHARGES 9 0 - 0 - 0 - 0 0 0 - OTHER ACCOMMODATION COSTS 2,274 25 under 25 under 25 under 1,572 1,547 25 under BED AND BREAKFAST 27 (14) over (19) over (23) over 14 40 (26) over PROPERTY INSURANCE 374 7 under 0 - 0 - 67 67 0 - SECURITY COSTS 299 15 under 16 under 24 under 149 125 24 under GROUND MAINTENANCE 52 (1) over (1) over (2) over 52 54 (2) over GROUNDS MAINTENANCE ADDITIONAL WORKS 10 0 - 1 under 2 under 5 2 3 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 2,820 1,041 under 1,233 under 1,114 under 2,190 1,252 938 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 0 0 - (1) over (1) over 0 3 (3) over LIFE CYCLE MAINTENANCE 600 (947) over (1,075) over (894) over 558 1,237 (679) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 390 (145) over (191) over (252) over 201 549 (348) over HOUSING - RENT FREE ACCOMMODATION 0 (4) over (5) over (6) over 0 7 (7) over GAS MAINTENANCE COSTS 0 0 - 0 - 0 - 0 1 (1) over HOUSING - RENT W/O UNLET PERIODS 726 21 under 17 under 23 under 394 371 23 under HOUSING - RENT W/O BAD PERIODS 778 7 under 11 under 11 under 209 207 2 under EPC 0 0 - 0 - (1) over 0 1 (1) over BOILER PLANT SERVICING 0 0 - 0 - (1) over 0 1 (1) over ELECTRICITY - CONTRACT 905 (43) over (115) over (87) over 446 537 (91) over ELECTRICITY - NON CONTRACT 29 3 under 5 under 7 under 15 7 8 under GAS 650 (8) over (23) over (8) over 308 312 (4) over HEATING OIL 11 0 - 0 - 0 - 1 1 0 - FIXTURE & FITTINGS 893 (18) over (23) over (36) over 614 614 0 - JANITOR SERVICE 164 12 under 0 - 0 - 152 152 0 - CLEANING CONTRACT 407 (16) over (22) over (22) over 371 393 (22) over CLEANING OUTWITH CONTRACT 0 (16) over (11) over (17) over 0 17 (17) over CLEANING MATERIALS 10 0 - 1 under 2 under 1 2 (1) over WINDOW CLEANING 2 1 under 1 under 1 under 1 0 1 under PEST CONTROL 6 0 - 0 - (1) over 6 9 (3) over REFUSE UPLIFT 404 (17) over (40) over (43) over 246 298 (52) over REMOVAL & STORAGE COSTS 52 7 under 8 under 11 under 29 14 15 under OTHER PROPERTY COSTS 511 5 under 7 under 14 under 296 281 15 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 - 25 25 0 - PROPERTY COSTS 18,352 (143) over (249) over (343) over 12,581 12,953 (372) over 73
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 7 PERIOD 7 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 500 (40) over (41) over (38) over 336 359 (23) over COMPUTER EQUIPMENT MAINTENANCE 7 2 under 3 under 3 under 3 0 3 under I.T. EQUIPMENT MAINT-CONTRACT 223 22 under 42 under 56 under 109 64 45 under EQUIPMENT, APPARATUS AND TOOLS 46 8 under 12 under 13 under 22 5 17 under ADAPTATIONS FOR CLIENTS 500 (9) over 0 - (1) over 220 221 (1) over FURNITURE - OFFICE 0 (1) over (1) over (1) over 0 1 (1) over FURNISHINGS 0 (5) over (4) over (11) over 0 18 (18) over MATERIALS 12,715 (301) over (96) over 48 under 5,874 5,711 163 under AUDIO VISUAL 10 0 - 0 - 0 - 7 7 0 - PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 - 0 - 1 under 0 0 0 - TV LICENCES - EDUCATION 1 0 - 0 - 0 - 0 0 0 - FOODSTUFFS - GENERAL 2 0 - 0 - 0 - 0 0 0 - PROTECTIVE CLOTHING & UNIFORMS 44 5 under 8 under 7 under 20 14 6 under OTHER SUPPLIES AND SERVICES 170 5 under (1) over 4 under 88 94 (6) over HEALTH AND SAFETY 1 0 - (1) over (1) over 0 1 (1) over CATERING - CONTRACT 1 0 - 0 - 0 - 0 0 0 - OUTSOURCED MAIL 0 (4) over (7) over (8) over 0 10 (10) over BULK BUYING DISCOUNT 0 0 - 1 under 1 under 0 (1) 1 under SUPPLIES AND SERVICES 14,222 (318) over (85) over 73 under 6,679 6,504 175 under TRANSPORT AND PLANT PURCHASE OF PLANT 125 (12) over (13) over (6) over 76 87 (11) over FLEET SERVICES - FUEL 0 (1) over (3) over (3) over 0 3 (3) over FLEET SERVICES - VEHICLE HIRE 27 (1) over 0 - 0 - 27 36 (9) over POOL CAR RECHARGE - RENTAL CHARGE 111 (1) over (4) over (4) over 45 24 21 under POOL CAR RECHARGE - FUEL 26 3 under 6 under 6 under 8 0 8 under POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 - 0 - 0 - 0 0 0 - OTHER TRANSPORT COSTS 0 (1) over (1) over (1) over 0 1 (1) over TRANSPORT INSURANCE 44 11 under 14 under 17 under 20 0 20 under LICENCES 0 (5) over (5) over (5) over 0 5 (5) over PLANT SERVICES 7 0 - (2) over (5) over 7 13 (6) over FLEET SERVICE CHARGES VEHICLE MAINTENANCE 329 (11) over (10) over (11) over 190 192 (2) over FLEET SERVICE CHARGES UNSCHEDULED LABOUR 1 0 - 1 under 1 under 1 0 1 under FLEET SERVICE CHARGES PLANT MAINTENANCE 7 0 - 0 - 0 - 7 7 0 - FLEET SERVICE CHARGES ASSET MODIFICATIONS 15 0 - 0 - 1 under 2 1 1 under FLEET SERVICE CHARGES LEASING 1,402 (46) over (44) over (49) over 607 671 (64) over FLEET SERVICE CHARGES HIRED VEHICLES 202 10 under 8 under 12 under 97 84 13 under FLEET SERVICE CHARGES CONTRACT HIRE 49 2 under 3 under (5) over 10 18 (8) over FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 117 0 - (6) over (6) over 102 105 (3) over FLEET SERVICE CHARGES FUEL 842 31 under 2 under 11 under 315 304 11 under HIRE OF EXTERNAL VEHICLES 0 (4) over (1) over (1) over 0 6 (6) over HIRE OF EXTERNAL PLANT 257 47 under 60 under 10 under 41 29 12 under HIRE OF SCAFOLDING 1,077 4 under 29 under 41 under 477 429 48 under HIRE OF SKIPS 32 (36) over (50) over 0 - 0 0 0 - TAXI CHARGES - CONTRACTED 48 0 - 0 - (4) over 24 15 9 under TRANSPORT AND PLANT 4,719 (10) over (16) over (1) over 2,056 2,030 26 under 74
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 7 PERIOD 7 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 8 under 5 under 2 under 35 34 1 under TELEPHONES 93 20 under 25 under 32 under 42 7 35 under MOBILE PHONES 50 8 under 9 under 12 under 20 5 15 under ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 7 0 - 0 - 0 - 0 0 0 - ADVERTISING - OTHER 6 2 under 1 under 1 under 3 1 2 under POSTAGES/COURIERS 21 (4) over (7) over (8) over 5 14 (9) over MEMBERSHIP FEES/SUBSCRIPTIONS 14 0 - 1 under 1 under 7 3 4 under INSURANCE 216 5 under 18 under 9 under 11 0 11 under MEDICAL COSTS 16 (2) over (1) over (2) over 7 14 (7) over LEGAL EXPENSES 16 (3) over (4) over (6) over 3 10 (7) over PETTY OUTLAYS 12 (4) over (4) over (6) over 5 10 (5) over HOSPITALITY / CIVIC RECOGNITION 2 0 - (2) over (2) over 2 5 (3) over PAYPOINT AGENCY FEES 0 (4) over (4) over (4) over 0 4 (4) over OTHER ADMIN COSTS 13 2 under 1 under 2 under 4 3 1 under TRAINING 0 (1) over (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 27 under 37 under 30 under 144 111 33 under PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,523 8 under 14 under 0 - 308 308 0 - PAYMENTS TO OTHER BODIES 1,186 0 - 0 - 0 - 362 352 10 under SUPPORTING PEOPLE INTERNAL PROVIDER 1,130 0 - 0 - 8 under 661 652 9 under SUPPORTING PEOPLE EXTERNAL PROVIDER 732 5 under 32 under 33 under 317 306 11 under HOUSING ADMINISTRATION 886 0 - 0 - 0 - 630 630 0 - ASSISTANCE TO HOME OWNERS 982 (9) over 0 - 0 - 982 982 0 - PRIVATE INDIVIDUALS - GENERAL 155 0 - 0 - 0 - 2 35 (33) over PAYMENT TO OTHER BODIES 7,594 4 under 46 under 41 under 3,262 3,265 (3) over PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 0 0 - 0 - (5) over 0 5 (5) over PAYMENT TO PRIVATE CONTRACTOR 15,484 493 under 267 under 1,467 under 6,645 4,756 1,889 under PAYMENT TO EXTERNAL CONSULTANTS 306 (48) over (52) over (58) over 103 173 (70) over PAYMENT TO CONTRACTORS 15,790 445 under 215 under 1,404 under 6,748 4,934 1,814 under FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 151 1 under 1 under 1 under 15 13 2 under INTEREST ON REVENUE BALANCES 2 0 - 1 under 1 under 1 0 1 under FINANCING CHARGES 153 1 under 2 under 2 under 16 13 3 under TOTAL EXPENDITURE 111,554 424 under 528 under 1,908 under 54,779 52,233 2,546 under 75
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 7 PERIOD 7 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 INCOME CONTRIBUTIONS FROM OTHER BODIES (2,440) 0 - 0 - 3 over rec (1,223) (1,212) (11) under rec SALES - DEPARTMENTS OF THE AUTHORITY (460) 0 - 0 - 0 - 0 0 0 - FEES AND CHARGES - GENERAL (580) 5 over rec (10) under rec (7) under rec (178) (162) (16) under rec FEES AND CHARGES - DEPARTMENTS OF THE A (48) 0 - 0 - 0 - 0 0 0 - RENTAL INCOME (4,775) (103) under rec (148) under rec (167) under rec (2,719) (2,555) (164) under rec HOUSE RENTS (6,005) 19 over rec 37 over rec 32 over rec (2,854) (2,884) 30 over rec OTHER INCOME (2,732) (6) under rec (8) under rec 0 - (1,204) (1,184) (20) under rec 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) (2,733) under rec (3,429) under rec (3,972) under rec (13,378) (8,952) (4,426) under rec RECHARGES - DEPARTMENTS OF AUTHORITY (42,158) 2,394 over rec 3,030 over rec 2,280 over rec (15,649) (17,710) 2,061 over rec MANUAL RECHARGES - DEPARTMENTS OF AUTHORITY 0 0 - 0 - (77) under rec 0 0 0 - INCOME (97,350) (424) under rec (528) under rec (1,908) under rec (37,205) (34,659) (2,546) under rec NET EXPENDITURE 14,204 0 - 0 - 0 - 17,574 17,574 0 - 76
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Appendix E Housing and Technical Resources - HRA Variance Analysis 2023/24 (Period 7) Subjective Head Variance Subjective line Service / amount Explanation Property Costs (1,082k) over Repairs and Maintenance - Internal and External Contractor - (1,046k) 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. Payment to Other Bodies (140k) over Payments to Other Bodies (100k) over HRA The overspend is due to the timing of payments for the One Housing project to date and will be managed within the overall HRA budget. Income 1,256k over recovered House Rents - 250k 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 - 1,032k 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 77
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 7 PERIOD 7 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 (31) over (34) over (49) over 5,430 5,491 (61) over APT & C OVERTIME 78 5 under 7 under 10 under 39 27 12 under APT & C SUPERANNUATION 1,943 (27) over (35) over (46) over 964 1,024 (60) over APT & C NIC 1,047 18 under 24 under 29 under 519 489 30 under TRAVEL AND SUBSISTANCE 28 6 under 9 under 10 under 14 2 12 under OTHER EMPLOYEE COSTS 0 0 - 0 - (1) over 0 1 (1) over PENSION INCREASES 211 0 - (3) over (5) over 104 112 (8) over ADDITIONAL PENSION COSTS 0 (6) over (6) over (6) over 0 6 (6) over EMPLOYEE COSTS 14,253 (35) over (38) over (58) over 7,070 7,152 (82) over PROPERTY COSTS RATES 105 0 - 0 - 0 - 105 69 36 under SCOTTISH WATER - UNMETERED CHARGES 4 1 under 1 under 2 under 2 0 2 under SCOTTISH WATER - METERED CHARGES 8 1 under (1) over (2) over 4 6 (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 - (9) over 0 9 (9) over PROPERTY INSURANCE 1,145 0 - 0 - 0 - 0 0 0 - SECURITY COSTS 55 0 - 3 under 7 under 13 3 10 under GROUND MAINTENANCE 4,465 0 - 0 - 0 - 3,992 3,992 0 - REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 35,777 (157) over (368) over (463) over 14,483 15,529 (1,046) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 877 (33) over (23) over 8 under 405 378 27 under HOUSING - RENT FREE ACCOMMODATION 155 0 - 0 - 0 - 137 137 0 - HOUSING - RENT W/O UNLET PERIODS 2,445 (15) over 0 - 0 - 1,412 1,412 0 - HOUSING - RENT W/O BAD PERIODS 3,524 0 - 0 - 0 - 388 388 0 - ASBESTOS 139 7 under 13 under 17 under 69 50 19 under FIXED ELECTRICAL 0 0 - (1) over (1) over 0 1 (1) over BOILER PLANT SERVICING 0 1 under 1 under 0 - 0 0 0 - ELECTRICITY - CONTRACT 1,008 0 - 0 - 0 - 343 343 0 - GAS 301 (18) over (16) over (17) over 139 133 6 under HEATING OIL 54 4 under 4 under 8 under 25 16 9 under SOLID FUEL 3 1 under 1 under 1 under 2 0 2 under FIXTURE & FITTINGS 58 0 - 0 - 0 - 87 87 0 - JANITOR SERVICE 74 (7) over (1) over 4 under 40 30 10 under CLEANING CONTRACT 384 (122) over (122) over (123) over 384 507 (123) over CLEANING MATERIALS 60 0 - 0 - 0 - 12 12 0 - WINDOW CLEANING 16 2 under 1 under 0 - 7 5 2 under PEST CONTROL 122 0 - 0 - 0 - 80 80 0 - REFUSE UPLIFT 0 (11) over (12) over (15) over 0 18 (18) over REMOVAL & STORAGE COSTS 14 (1) over (1) over (1) over 7 8 (1) over OTHER PROPERTY COSTS 34 (1) over (8) over (6) over 17 22 (5) over PROPERTY COSTS 50,929 (349) over (530) over (590) over 22,153 23,235 (1,082) over 78
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 7 PERIOD 7 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 0 - 0 - 0 - 34 34 0 - I.T. EQUIPMENT MAINT-CONTRACT 75 0 - 0 - 0 - 0 0 0 - EQUIPMENT, APPARATUS AND TOOLS 13 1 under 0 - (1) over 7 7 0 - FURNITURE - OFFICE 10 1 under (1) over 0 - 5 4 1 under FURNITURE - GENERAL 0 0 - 0 - 0 - 0 1 (1) over MATERIALS, APPARATUS AND EQUIPMENT 0 (1) over (1) over (1) over 0 1 (1) over FOODSTUFFS - GENERAL 6 (15) over (15) over 0 - 3 4 (1) over PROTECTIVE CLOTHING & UNIFORMS 12 1 under 2 under 3 under 6 3 3 under LAUNDRY COSTS 16 (4) over (2) over (2) over 8 9 (1) over OTHER SUPPLIES AND SERVICES 33 (4) over 3 under 2 under 32 31 1 under HEALTH AND SAFETY 15 3 under 3 under 4 under 8 2 6 under CATERING - CONTRACT 0 0 - 0 - (1) over 0 1 (1) over SUPPLIES AND SERVICES 433 (18) over (11) over 4 under 103 97 6 under TRANSPORT AND PLANT POOL CAR RECHARGE - RENTAL CHARGE 26 0 - 1 under 2 under 12 8 4 under POOL CAR RECHARGE - FUEL 6 1 under 2 under 2 under 3 0 3 under POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 - 0 - 0 - 1 0 1 under FLEET SERVICE CHARGES VEHICLE MAINTENANCE 23 1 under 1 under 2 under 10 7 3 under FLEET SERVICE CHARGES LEASING 72 (13) over (10) over (4) over 33 33 0 - FLEET SERVICE CHARGES HIRED VEHICLES 34 8 under 11 under 13 under 16 0 16 under FLEET SERVICE CHARGES CONTRACT HIRE 0 (1) over (1) over (1) over 0 3 (3) over FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 8 1 under 2 under 1 under 4 2 2 under FLEET SERVICE CHARGES FUEL 22 (2) over 0 - 0 - 10 8 2 under STORAGE 4 1 under 1 under 2 under 2 0 2 under TRANSPORT AND PLANT 196 (4) over 7 under 17 under 91 61 30 under 79
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 7 PERIOD 7 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 0 - 0 - 0 - 43 43 0 - BULK PRINTING 52 0 - 0 - 0 - 0 0 0 - TELEPHONES 73 13 under 19 under 23 under 34 23 11 under MOBILE PHONES 27 6 under 8 under 10 under 12 0 12 under ADVERTISING - OTHER 12 3 under 4 under 5 under 6 0 6 under POSTAGES/COURIERS 132 0 - (8) over (12) over 66 77 (11) over SMS MESSAGING 0 (4) over (4) over (4) over 0 4 (4) over MEMBERSHIP FEES/SUBSCRIPTIONS 38 (7) over (4) over (5) over 19 21 (2) over MEDICAL COSTS 25 0 - 1 under (2) over 12 14 (2) over LEGAL EXPENSES 61 8 under (2) over (1) over 29 27 2 under PETTY OUTLAYS 4 1 under 1 under 2 under 2 0 2 under HOSPITALITY / CIVIC RECOGNITION 0 (4) over (4) over (4) over 0 4 (4) over GIRO BANK AGENCY FEES 9 3 under 4 under 5 under 6 0 6 under PAYPOINT AGENCY FEES 28 (1) over (2) over (3) over 13 17 (4) over INTERNET AGENCY FEES 6 2 under 2 under 3 under 3 0 3 under OTHER ADMIN COSTS 15 (7) over (6) over (7) over 8 14 (6) over CONFERENCES - OFFICIALS 7 2 under 2 under 3 under 3 0 3 under INTERNAL SUPPORT SERVICES ALLOCATION 5,020 0 - 0 - 0 - 0 0 0 - ADMINISTRATION 5,570 15 under 11 under 13 under 256 244 12 under PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,909 0 - 0 - 0 - 1,052 1,052 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 (11) over (12) over (23) over 32 132 (100) over PRIVATE INDIVIDUALS - GENERAL 0 (16) over (16) over (40) over 0 40 (40) over PAYMENT TO OTHER BODIES 2,974 (27) over (28) over (63) over 1,085 1,225 (140) over PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 80 0 - 0 - 0 - 38 38 0 - PAYMENT TO EXTERNAL CONSULTANTS 20 0 - 0 - 0 - 10 10 0 - PAYMENT TO CONTRACTORS 100 0 - 0 - 0 - 48 48 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 - (19) over (19) over 15,149 15,149 0 - INTEREST ON REVENUE BALANCES (67) 0 - 0 - 0 - 0 0 0 - FINANCING CHARGES 46,392 0 - (19) over (19) over 15,152 15,152 0 - TOTAL EXPENDITURE 120,847 (418) over (608) over (696) over 45,958 47,214 (1,256) over 80
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 7 PERIOD 7 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 INCOME SALES - DEPARTMENTS OF THE AUTHORITY (885) 0 - 0 - 0 - (630) (630) 0 - FEES AND CHARGES - GENERAL (4,547) 0 - 0 - 0 - (1,135) (1,135) 0 - RENTAL INCOME (449) 0 - 0 - 0 - 0 0 0 - HOUSE RENTS (104,668) 109 over rec 168 over rec 193 over rec (47,973) (48,223) 250 over rec LOCK UP RENTS (2,679) (11) under rec (26) 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 - (657) (657) 0 - REALLOCATION OF SUPPORT COSTS (717) 0 - 0 - 0 - 0 0 0 - YEAR END T/FER TO BALANCE SHEET (4,907) 320 over rec 466 over rec 529 over rec (2,265) (3,297) 1,032 over rec INCOME (120,847) 418 over rec 608 over rec 696 over rec (54,000) (55,256) 1,256 over rec NET EXPENDITURE 0 0 - 0 - 0 - (8,042) (8,042) 0 - 81
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Appendix F South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 06 October 2023 (No 7) Social Work Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 7 06/10/23 Over/ Under 06/10/23 06/10/23 Service Departments :- £m £m £m £m £m £m Performance and Support Services 6.356 6.356 0.000 3.152 2.964 0.188 under Children and Families 37.379 37.379 0.000 21.898 22.196 (0.298) over Adults and Older People 170.058 170.058 0.000 78.377 78.377 0.000 Justice and Substance Misuse 1.091 1.091 0.000 0.790 0.680 0.110 under Total Social Work Resources 214.884 214.884 0.000 104.217 104.217 0.000 5 83
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Social Work Resources Variance Analysis 2023/24 (Period 7) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (2,633k) over Admin & Clerical Staff – 348k under Managerial Support Specialist Staff - (366k) over Performance and Support – 150k under Children and Families – 83k under Adult and Older People – 103k under Children and Families – (72k) over Adult and Older People – (346k) over Justice – 81k 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. 84
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont) Basic Grade Social Workers - 637k under Hospital Social Workers – (75k) over Instructors – 302k under Care Staff – 256k under Home Carers – (3,581k) over Children and Families - 430k under Adult and Older People – 141k under Justice – 66k under Adult and Older People – (75k) over Adult and Older People – 302k under Children and Families – (159k) over Adult and Older People – 415k under Adult and Older People – (3,581k) 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 which are actively being recruited. This overspend is due to additional posts being filled to meet demand within the hospital discharge team and is offset by the underspend in Social Workers 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 85
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont) Other Employee Costs – (129k) over Adult and Older People – (80k) over Carers. This cost is in relation to agency staffing costs and is offset by the underspend in Social Workers. Supplies and Services (129k) over Aids and Adaptions – (157k) over Adult and Older People – (157k) over This overspend relates to the additional demand for equipment. Transport and Plant 211k under Fleet Service Charges – Drivers – 165k under Adults and Older People – 120k under The underspend has arisen from a reduction in service. Administration 55k under Mobile Phones – 100k under Adults and Older People – 100k under Non-recurring underspend due an over provision in budget. Payment to Other Bodies 559k under Payments to Voluntary Organisations - 631k under Private Individuals – General – 74k under Children and Families – 88k under Adults and Older People - 539k under Children and Families – 77k under This underspend relates to Supported Accommodation which is being used to fund pressures elsewhere within the Service. This underspend has arisen from the annual review of service user circumstances. The underspend relates to the Supported Carer and Shared Care service where recruitment for the service is ongoing. 86
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Other Bodies (cont) Social Work - Foster Parents – (148k) over Children and Families - (148k) over This overspend is a result of the continuing requirement for children’s external foster placements. Payment to Contractors 1,786 under Payment to Private Contractor – Default – 409k under Long Term Care – 1,402k under Respite – 125k under Payment to Private Contractor – Respite awaiting long term care – (132k) over Adult and Older People – 409k under Children and Families - (583k) over Adult and Older People – 1,985k under Adult and Older People – 132k under Adult and Older People – (132k) over 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. This underspend is funding the overspend within the Respite budget below. These budgets are managed as one. This overspend is being funded from the underspend within the Respite budget above. These budgets are managed as one. 87
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Subjective Head Variance Subjective line Service / amount Explanation Income 218k over recovered. Contributions from Other Bodies – 149k over recovered. Children and Families – 139k 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. * The underlined variances represent new variances since the last report. 88
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 7 PERIOD 7 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 5,413 222 under 285 under 347 under 2,687 2,277 410 under ADMIN & CLERICAL STAFF - APT&C OVERTIME 0 (29) over (49) over (68) over 0 91 (91) over ADMIN & CLERICAL STAFF - APT&C SUPERANNUATION 948 28 under 36 under 46 under 470 423 47 under ADMIN & CLERICAL STAFF - APT&C NIC 347 0 (3) over (4) over 172 190 (18) over MANAGERIAL SUPPORT SPECIALIST STAFF BASIC 25,868 76 under 48 under 63 under 11,375 11,294 81 under MANAGERIAL SUPPORT SPECIALIST STAFF OVERTIME 48 (214) over (258) over (312) over 18 367 (349) over MANAGERIAL SUPPORT SPECIALIST STAFF SUPERANNUATION 4,226 (10) over (16) over (18) over 2,086 2,110 (24) over MANAGERIAL SUPPORT SPECIALIST STAFF NIC 2,347 (34) over (43) over (50) over 1,164 1,238 (74) over BASIC GRADE SOCIAL WORKERS BASIC 11,309 309 under 391 under 477 under 5,659 5,154 505 under BASIC GRADE SOCIAL WORKERS OVERTIME 42 (17) over (16) over (19) over 16 26 (10) over BASIC GRADE SOCIAL WORKERS SUPERANNUATION 2,114 38 under 49 under 67 under 1,050 969 81 under BASIC GRADE SOCIAL WORKERS NIC 1,215 29 under 38 under 51 under 603 542 61 under HOSPITAL SOCIAL WORKERS BASIC 423 (25) over (30) over (39) over 210 263 (53) over HOSPITAL SOCIAL WORKERS OVERTIME 0 (7) over (9) over (9) over 0 9 (9) over HOSPITAL SOCIAL WORKERS SUPERANNUATION 82 (2) over (3) over (4) over 40 46 (6) over HOSPITAL SOCIAL WORKERS NIC 42 (4) over (5) over (5) over 21 28 (7) over INSTRUCTORS BASIC 1,696 0 12 under 208 under 842 594 248 under INSTRUCTORS OVERTIME 0 0 0 1 under 0 (2) 2 under INSTRUCTORS SUPERANNUATION 285 (2) over (1) over 28 under 141 109 32 under INSTRUCTORS NIC 143 2 under 3 under 16 under 71 51 20 under CARE STAFF - APT&C BASIC 18,248 154 under 187 under 342 under 9,116 8,644 472 under CARE STAFF - APT&C OVERTIME 750 (149) over (124) over (169) over 322 519 (197) over CARE STAFF - APT&C SUPERANNUATION 3,124 (28) over (30) over (7) over 1,550 1,561 (11) over CARE STAFF - APT&C NIC 1,665 (48) over (48) over (56) over 826 834 (8) over HOME CARERS BASIC 19,259 (1,371) over (1,445) over (2,364) over 10,262 12,824 (2,562) over HOME CARERS OVERTIME 1,530 (170) over (194) over (204) over 578 840 (262) over HOME CARERS SUPERANNUATION 3,760 (280) over (292) over (69) over 1,808 2,142 (334) over HOME CARERS NIC 1,757 (253) over (290) over (378) over 840 1,263 (423) over TRAVEL AND SUBSISTENCE 375 (20) over (17) over (16) over 144 156 (12) over OTHER EMPLOYEE COSTS 1,362 (30) over (66) over (81) over 210 339 (129) over PENSION INCREASES 328 9 under 11 under 10 under 192 179 13 under ADDITIONAL PENSION COSTS 0 (11) over (24) over (24) over 0 26 (26) over EMPLOYEE COSTS 108,706 (1,837) over (1,903) over (2,240) over 52,473 55,106 (2,633) over 89
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 7 PERIOD 7 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 367 0 3 under 7 under 351 352 (1) over SCOTTISH WATER - UNMETERED CHARGES 44 3 under 4 under 4 under 11 6 5 under SCOTTISH WATER - METERED CHARGES 168 0 (1) over (3) over 47 52 (5) over RENT 498 6 under 3 under 1 under 246 244 2 under PROPERTY INSURANCE 249 0 1 under 1 under 1 0 1 under SECURITY COSTS 3 2 under 1 under 0 1 2 (1) over GROUND MAINTENANCE 3 1 under 1 under 1 under 2 0 2 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 0 (6) over (9) over (12) over 5 13 (8) over REPAIRS & MAINTENANCE - INT. CONTRACTOR 0 0 0 0 4 0 4 under LIFE CYCLE MAINTENANCE 0 0 (5) over (5) over 0 5 (5) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 63 (14) over (5) over (8) over 19 34 (15) over ELECTRICITY - CONTRACT 880 0 (10) over (10) over 177 197 (20) over ELECTRICITY - NON CONTRACT 0 (69) over 0 (98) over 0 0 0 GAS 1,096 70 under 3 under 104 under 219 212 7 under CLEANING CONTRACT 342 9 under 5 under 3 under 342 341 1 under CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 329 15 under 2 under 8 under 105 94 11 under HEALTH & HYGIENE MATERIALS 88 (26) over (11) over (4) over 51 70 (19) over WINDOW CLEANING 12 (1) over 0 (1) over 5 6 (1) over PEST CONTROL 1 0 0 0 0 0 0 REFUSE UPLIFT 40 0 (4) over 1 under 20 19 1 under REMOVAL & STORAGE COSTS 5 0 0 (1) over 4 1 3 under OTHER PROPERTY COSTS 215 15 under 24 under 9 under 55 45 10 under PROPERTY COSTS 4,403 5 under 2 under (3) over 1,665 1,693 (28) over 90
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 7 PERIOD 7 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 (9) over (11) over (14) over 227 252 (25) over COMPUTER EQUIPMENT MAINTENANCE 54 2 under 7 under 0 16 9 7 under I.T. EQUIPMENT MAINT-CONTRACT 237 2 under 2 under 5 under 15 10 5 under I.T. ELECTRONIC MESSAGING 240 1 under 2 under 2 under 2 0 2 under EQUIPMENT, APPARATUS AND TOOLS 131 16 under 16 under 20 under 53 30 23 under SMALL TOOLS 2 0 (1) over 0 1 2 (1) over AIDS & ADAPTIONS 1,981 2 under (7) over (151) over 874 1,031 (157) over SUPPLIES FOR CLIENTS 402 13 under (1) over 6 under 166 159 7 under FURNITURE - OFFICE 1 (27) over (29) over (12) over 1 12 (11) over FURNITURE - GENERAL 15 (3) over (11) over (11) over 15 28 (13) over FURNISHINGS (INCL. CROCKERY & LINEN) 18 7 under 7 under 6 under 15 10 5 under MATERIALS 11 0 (4) over (4) over 6 8 (2) over WILDLIFE AND FLORA 0 (1) over (1) over (1) over 0 1 (1) over MATERIALS, APPARATUS AND EQUIPMENT 0 (8) over (8) over (10) over 0 12 (12) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC 0 0 0 0 0 1 (1) over PROVISIONS - GENERAL 178 6 under 1 under 5 under 85 75 10 under FOOD PURCHASES WITHIN CONTRACT SERVICE 533 (11) over (15) over (9) over 261 263 (2) over BEVERAGES 62 0 2 under 3 under 28 24 4 under SCHOOL MILK 38 (1) over (1) over 0 19 19 0 PROTECTIVE CLOTHING & UNIFORMS 688 (13) over (24) over (23) over 401 419 (18) over LAUNDRY COSTS 6 (2) over (3) over 0 3 3 0 OTHER SUPPLIES AND SERVICES 52 4 under 6 under 3 under 23 18 5 under CATERING - CONTRACT 455 12 under 9 under 29 under 369 337 32 under CATERING - OUTWITH CONTRACT 82 22 under 22 under 19 under 27 12 15 under DELIVERY CHARGE 0 0 0 (1) over 0 1 (1) over SUPPLIES AND SERVICES 5,909 12 under (42) over (138) over 2,607 2,736 (129) over TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 (1) over (1) over (1) over 0 1 (1) over POOL CAR CHARGES-RENTAL 125 (5) over (8) over (2) over 84 87 (3) over POOL CAR CHARGES-FUEL 43 5 under 6 under 6 under 11 3 8 under POOL CAR CHARGES-ADDITIONAL COSTS 8 2 under 2 under 3 under 4 0 4 under OTHER TRANSPORT COSTS 791 (14) over (18) over (57) over 374 392 (18) over INSURANCE 24 0 0 0 0 0 0 LICENCES 0 (1) over (1) over (1) over 0 1 (1) over FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 69 (7) over (9) over (12) over 38 43 (5) over FLEET SERVICE CHARGES - ASSET MODIFICATIONS 0 (1) over (1) over (1) over 0 1 (1) over FLEET SERVICE CHARGES - LEASING 397 (16) over (18) over (33) over 312 323 (11) over FLEET SERVICE CHARGES - HIRED VEHICLES 32 6 under 3 under (5) over 20 12 8 under FLEET SERVICE CHARGES - CONTRACT HIRE 4 0 0 0 0 1 (1) over FLEET SERVICE CHARGES - ROAD FUND LICENCES/MOT 28 4 under 1 under (2) over 23 16 7 under FLEET SERVICE CHARGES - FUEL 360 6 under 20 under 31 under 194 134 60 under FLEET SERVICE CHARGES - DRIVERS 2,785 0 0 165 under 2,785 2,620 165 under HIRE OF EXTERNAL VEHICLES 7 2 under 2 under 3 under 3 0 3 under HIRE OF EXTERNAL PLANT 0 (2) over (2) over (2) over 0 2 (2) over HIRE OF SKIPS 0 0 0 0 0 1 (1) over EXTERNAL TRANSPORT CONTRACT 0 0 0 (1) over 0 0 0 PUPIL TRANSPORT - OTHER 10 (1) over 0 0 5 5 0 TRANSPORT AND PLANT 4,683 (23) over (24) over 91 under 3,853 3,642 211 under 91
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 7 PERIOD 7 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 (6) over (5) over (6) over 48 55 (7) over TELEPHONES 207 3 under 5 under 9 under 94 87 7 under MOBILE PHONES 614 8 under 12 under 46 under 107 7 100 under ADVERTISING - RECRUITMENT 4 0 0 0 0 0 0 ADVERTISING - OTHER 22 1 under 3 under 3 under 5 2 3 under POSTAGES/COURIERS 53 (1) over 1 under 1 under 26 24 2 under MEMBERSHIP FEES/SUBSCRIPTIONS 43 2 under 1 under 2 under 18 16 2 under INSURANCE 70 0 0 0 0 0 0 MEDICAL COSTS 26 (17) over (18) over (21) over 13 35 (22) over LEGAL EXPENSES 297 (1) over 1 under (17) over 185 203 (18) over HOSPITALITY / CIVIC RECOGNITION 3 (3) over (4) over (5) over 1 7 (6) over OTHER ADMIN COSTS 70 1 under (1) over 0 21 22 (1) over CONFERENCES - OFFICIALS (incl associated costs) 4 0 9 under 1 under 1 0 1 under TRAINING 41 (1) over (11) over (4) over 6 12 (6) over INTERNAL SUPPORT SERVICES ALLOCATION 410 0 0 0 0 0 0 ADMINISTRATION 1,967 (14) over (7) over 9 under 525 470 55 under PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 15 0 0 0 15 15 0 OTHER LOCAL AUTHORITIES 30 (1) over (1) over 1 under 22 21 1 under GRANTS TO VOLUNTARY ORGANISATIONS 23 0 0 0 17 17 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 3,401 493 under 500 under 502 under 2,275 1,644 631 under PAYMENTS TO OTHER BODIES 2,534 15 under (20) over (29) over 739 768 (29) over PAYMENTS TO HEALTH BOARD 1,508 0 0 0 147 109 38 under PRIVATE INDIVIDUALS - GENERAL 962 48 under 38 under 67 under 547 473 74 under SOCIAL WORK - FOSTER PARENTS 5,532 (57) over (132) over (151) over 3,080 3,228 (148) over SOCIAL WORK - FOSTER PARENTS DISCRETIONARY PAYMENTS 94 1 under 0 (1) over 43 44 (1) over SOCIAL WORK - ADOPTION ALLOWANCES 650 0 0 (4) over 582 582 0 DIRECT PAYMENTS 10,021 (48) over (2) over (89) over 5,374 5,381 (7) over PAYMENT TO OTHER BODIES 24,770 451 under 383 under 296 under 12,841 12,282 559 under PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 0 (2) over (2) over (2) over 0 2 (2) over PAYMENT TO PRIVATE CONTRACTOR - DEFAULT 1,946 103 under 76 under 57 under 956 547 409 under PAYMENT TO PRIVATE CONTRACTOR - LONG TERM CARE 63,269 1,395 under 1,315 under 1,140 under 36,694 35,292 1,402 under PAYMENT TO PRIVATE CONTRACTOR - CET ALLOCATION - HOME CARE 33,065 (167) over 0 640 under 17,667 17,694 (27) over PAYMENT TO PRIVATE CONTRACTOR - RESPITE 2,749 85 under 90 under 47 under 810 685 125 under PAYMENT TO PRIVATE CONTRACTOR - DAY CARE 1,104 0 0 (4) over 594 593 1 under PAYMENT TO PRIVATE CONTRACTOR - HOME SUPPORT 22,016 (35) over 45 under 51 under 11,589 11,571 18 under PAYMENT TO PRIVATE CONTRACTOR - FREE PERSONAL NURSING CARE 8,587 2 under 3 under 4 under 4,105 4,100 5 under PAYMENT TO PRIVATE CONTRACTOR - RESPITE AWAIT' LONG TERM CARE 0 (23) over (59) over (100) over 0 132 (132) over PAYMENT TO PRIVATE CONTRACTOR - DAY RELATED ACTIVITIES INCL RESIDENTIAL PLACEMENTS3,224 (35) over (5) over (16) over 1,736 1,742 (6) over PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 111 2 under 2 under 2 under 57 55 2 under SLC MANAGED 0 (28) over (31) over (5) over 0 9 (9) over PAYMENT TO CONTRACTORS 136,071 1,297 under 1,434 under 1,814 under 74,208 72,422 1,786 under 92
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 4 PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 7 PERIOD 7 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 (26) over (30) over (30) over 2,449 2,484 (35) over SECTION PAYMENTS 82 2 under (1) over (7) over 38 42 (4) over TRANSFER PAYMENTS 3,060 (24) over (31) over (37) over 2,487 2,526 (39) over FINANCING CHARGES LEASING CHARGES - FINANCE 1 0 0 0 0 0 0 I.T. EQUIPMENT LEASING-CONTRACT 403 (3) over (4) over 0 19 19 0 FINANCING CHARGES 404 (3) over (4) over 0 19 19 0 TOTAL EXPENDITURE 289,973 (136) over (192) over (208) over 150,678 150,896 (218) over INCOME NON RELEVANT GOVERNMENT GRANT (7,684) 20 over rec 17 over rec 14 over rec (3,414) (3,436) 22 over rec RESOURCE TRANSFER INCOME FROM THE HEALTH BOARD (25,085) (3) under rec (1) under rec (1) under rec (12,569) (12,563) (6) under rec CONTRIBUTIONS FROM OTHER BODIES (7,775) 0 72 over rec 148 over rec (392) (541) 149 over rec SALES - SALE OF MEALS (14) (2) under rec (2) under rec (1) under rec (6) (4) (2) under rec FEES AND CHARGES - GENERAL (5,449) 125 over rec 119 over rec 54 over rec (3,153) (3,175) 22 over rec FEES AND CHARGES - OTHER LOCAL AUTHORITIES (656) 10 over rec (5) under rec (9) under rec (76) (100) 24 over rec CHARGES TO HEALTH BOARDS (27,528) 0 0 0 (26,743) (26,753) 10 over rec FEES AND CHARGES - OTHER BODIES (19) 0 0 0 (18) (18) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (217) (2) under rec (3) under rec (4) under rec (5) 0 (5) under rec RENTAL INCOME (27) (7) under rec 0 0 (13) (13) 0 OTHER INCOME (235) (5) under rec (5) under rec 7 over rec (72) (76) 4 over rec REALLOCATION OF SUPPORT COSTS (400) 0 0 0 0 0 0 INCOME (75,089) 136 over rec 192 over rec 208 over rec (46,461) (46,679) 218 over rec NET EXPENDITURE 214,884 0 0 0 104,217 104,217 0 93
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