Agenda Document Pack - Financial Resources Scrutiny Forum - 01/02/2024
South Lanarkshire Council · 1 February 2024
Back to Financial Resources Scrutiny Forum — 1 February 2024 and its agenda
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Council Offices, Almada Street Hamilton, ML3 0AA Wednesday, 24 January 2024 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, 01 February 2024 Time: 14:00 Venue: Hybrid - Committee Room 1, Council Offices, Almada Street, Hamilton, ML3 0AA The business to be considered at the meeting is listed overleaf. Yours sincerely Paul Manning Chief Executive Members Grant Ferguson (Chair), Julia Marrs (Depute Chair), Mathew Buchanan, Colin Dewar, 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 30 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 15 January 2024 by the Chief Executive. (Copy attached) 7 - 28 3b Capital Budget Monitoring 2023/2024 - Housing Capital Programme Report dated 15 January 2024 by the Chief Executive. (Copy attached) 29 - 34 4 Revenue Budget Monitoring 2023/2024 Report dated 15 January 2024 by the Chief Executive. (Copy attached) 35 - 48 5 Revenue Budget Monitoring 2023/2024 - Detailed Resource Analysis Report dated 15 January 2024 by the Chief Executive. (Copy attached) 49 - 110 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 Committee Room 1, Council Offices, Almada Street, Hamilton on 30 November 2023 Chair: Councillor Grant Ferguson Councillors Present: Councillor Mathew Buchanan, Councillor Colin Dewar, Councillor Elise Frame (substitute for Councillor Carol Nugent), Councillor Ross Gowland, Councillor Gavin Keatt, Councillor Richard Lockhart Councillors' Apologies: Councillor Julia Marrs (Depute), Councillor Monique McAdams, Councillor Carol Nugent Attending: Finance and Corporate Resources E-A McGonigle, Administration Officer; S Jessup, Administration Assistant; L O’Hagan, Finance Manager (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 2 November 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 13 November 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 6 October 2023. The revised General Fund Capital Programme for 2023/2024 totalled £78.901 million and that included an adjustment to the programme totalling a net increase of £1.455 million. This was detailed in Appendix A of the report. The adjustments reflected additional funding received from the Scottish Government’s Community Bus Fund (£0.303 million) and from Transport Scotland for electric vehicle charging infrastructure and equipment (£0.276 million). Funding from the Council’s Central Energy Efficiency Fund was also being used to undertake a further programme of energy efficiency projects this financial year amounting to £0.230 million. Those increases were offset by slippage on the window and roof replacement project at Lanark Library, Lindsay Institute of £0.464 million and match funding of £1.8 million into financial year 2024/2025. 2 3
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The programme of £78.901 million included 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. The Scottish Government had subsequently requested further information from local authorities on their spend requirements for the expansion of free school meals. This information had been submitted in late September 2023. This budget allocation had been held pending confirmation of the funding. Any delays in confirming the award would have an impact of the level of spend which could be achieved in this financial year due to timescales involved in procuring equipment and scheduling installations around school holidays. The position would be reviewed once the announcement was received and any slippage on the programme would be included in a future Capital Programme report to the Executive Committee. 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 £24.144 million and spend to 6 October 2023 was £24.057 million, which was behind of programme by £0.087 million. This mainly reflected the timing of spend to the incurred date. Actual funding received at 6 October 2023 was £48.992 million. The physical progress achieved with the General Fund Capital Programme 2023/2024 at 6 October 2023 was detailed in appendices E to G of the report. The Forum decided: that the position on the General Fund Capital Programme as at 6 October 2023 be noted. [Reference: Minutes of 2 November 2023 (Paragraph 3a) and Minutes of the Executive Committee of 22 November 2023 (Paragraph 4)] 3b Capital Budget Monitoring 2023/2024 – Housing Capital Programme A report dated 13 November 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 6 October 2023 (Period 7). The revised Housing Capital Programme for 2023/2024 totalled £67.443 million which reflected a decrease of £2.153 million as approved by the Executive Committee on 22 November 2023. The adjustment of £2.153 million reflected a delay in the development at Brackenhill Farm, Hamilton, where it was anticipated that 50 units, equating to £5.502 million, would be completed this financial year. The developer had advised that utility delays had impacted progress with construction and the estimated site completion date was October 2024. Budget for the period was £23.016 million and spend to 6 October 2023 was £23.513 million, which represented an overspend of £0.497 million, as detailed in Appendix A to the report. Actual funding received at 6 October 2023 was £23.513 million. The physical progress achieved with the Housing Capital Programme 2023/2024 at 6 October 2023 was detailed in Appendix B to the report. The Property Manager (Commercial) responded to members’ questions in relation to:- the nature of the utility delays that were impacting progress at the Brackenhill Farm development the delay incurred by the discovery of bats at Kilncroft Terrace, Douglas 4
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The Forum decided: that the position on the Housing Capital Programme as at 6 October 2023 be noted. [Reference: Minutes of 2 November 2023 (Paragraph 3b) and Minutes of the Executive Committee of 22 November 2023 (Paragraph 4)] 4 Revenue Budget Monitoring 2023/2024 A report dated 24 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 6 October 2023. At 6 October 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 The Housing Revenue Account showed a breakeven position at 6 October 2023, as detailed in Appendix 2 to the report. This breakeven position included a higher than budgeted for transfer to reserves which was due to the increased level of costs experienced. The Resource was looking at options to manage those increased costs and would report back to the Forum as part of the probable outturn exercise. The Forum decided: (1) that the breakeven position on the General Fund Revenue Account at 6 October 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 6 October 2023, detailed in section 5 and Appendix 2 of the report, be noted. [Reference: Minutes of 2 November 2023 (Paragraph 4) and Minutes of the Executive Committee of 22 November 2023 (Paragraph 3)] 5 Revenue Budget Monitoring 2023/2024 – Detailed Resource Analysis A report dated 24 October 2023 by the Executive Director (Finance and Corporate Resources) was submitted comparing actual expenditure against budgeted expenditure for the period 1 April to 6 October 2023 (Period 7). 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 6 October 2023 details of the most significant variances within Resources and the Housing Revenue Account across subjective headings and across Services as at 6 October 2023 a line by line trend analysis of the total Resources’ expenditure and income across subjective headings as at 6 October 2023 5
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The Forum decided: that the position as at 6 October 2023 (Period 7) be noted. [Reference: Minutes of 2 November 2023 (Paragraph 5)] 6 Urgent Business There were no items of urgent business. 6
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Report Agenda Item Report to: Date of Meeting: Report by: Financial Resources Scrutiny Forum 1 February 2024 Chief Executive 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 1 December 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 1 December 2023 from both a financial and physical perspective. 3.2. Appendices A to E show the financial position of the General Fund Capital Programme, with the physical progress detailed in appendices F to H – as they are split into Build, Non Build and Roads. 4. General Fund Capital Programme 2023/2024 4.1. 2023/24 Budget: The budget agreed at Executive Committee on 22 November 2023 was £78.901 million. A revised programme of £71.696 million is now anticipated, a reduction of £7.205 million from the previously approved position. 4.2. This revised programme of £71.696 million reflects proposed adjustments to the programme, totalling a net decrease of £1.140 million, which are detailed in Appendix A. These were submitted to the Executive Committee on 24 January 2024 for approval. 4.3. These adjustments reflect a delay in the Vacant and Derelict Land funded project at Langlands West Industrial Development Site, East Kilbride as the remediation works at the site are unable to commence until the contractor at Greenhills Road has finalised their outstanding works (£0.500m) and the community-led project at Carluke High Mill Community Facility (£0.501m), where the delay in receiving Regeneration Capital Grant funding has impacted project timescales. Finally, due to project timescales, both the Community Bus Fund grant (£0.303m) and SPT funding on 3a 7
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Lanark Interchange cannot be utilised this financial year. The Community Bus Fund grant will be utilised in 2024/2025 instead. 4.4. The decrease in the programme above is partially offset by budget increases with developer’s contributions identified to implement infrastructure improvements at Calderglen Country Park, East Kilbride (£0.043m), additional funding received from Cycling Scotland for cycle shelters at schools (£0.095m) and the Shared Prosperity Fund (£0.026m) for energy efficiency investment in business infrastructure. 4.5. A further proposed exception on the Glasgow City Region City Deal – Greenhills Road project is also being presented to the Executive Committee for members’ consideration on 24 January 2024. If this exception is approved, members will be updated verbally at this meeting, and the Capital Programme will be updated as part of the next capital budget monitoring update to members. 4.6. Transfers to Revenue: In addition to the adjustments noted at Sections 4.2 and 4.3, the revised programme of £71.696 million also reflects a transfer to revenue of £1 million for the Private Housing Scheme of Assistance project. The original capital budget for 2023/2024 included an allocation of £1.000 million for Private Housing Scheme of Assistance. Following a review of the spend, it has been identified that it cannot be classed as Capital. Therefore, it is proposed that budget of £1.000 million will be transferred to Housing and Technical Resource’s Revenue budget. 4.7. Capital expenditure can be funded by Revenue monies, however, Revenue spend cannot be paid for from Capital funding. The Council’s Capital programme includes funding that can be used for Revenue spend, such as contributions from the Revenue budget. We are therefore able to move funding between the Capital and Revenue Programmes and deliver the project as planned. This is an accounting transaction only. 4.8. Since the last report to this Forum, there has also been a change to the funding package, and this is detailed in sections 4.9 and 4.10. 4.9. General Capital Grant: In December 2023, the Scottish Government revised our 2023/2024 General Capital Grant allocation to £29.947 million. This is a decrease of £4.883 million and reflects the removal of the previously expected 2023/2024 Free School Meals allocation of £5.065 million. The Capital Programme had originally included a 2023/2024 allocation of £5.065 million for this project, based on information received from the Scottish Government. However, no Capital funds have been distributed to the Council this year for free school meals. It has therefore been removed from the Programme. 4.10. This grant reduction has been offset by an increase of £0.182 million in the overall general Capital Grant allocation. Given the late notification of this additional funding, this additional allocation of £0.182 million will be used to fund the existing Capital Programme and reduce the Council’s level of borrowing in 2023/2024. The overall benefit of this additional funding will be considered as part of the 2024/2025 Capital Programme report. 4.11. The revised Programme, including the movement from the last report, is detailed in Appendix B with the Resource budgets detailed in Appendix C. 4.12. Programmed funding for the year also totals £71.696 million. The funding available to support the overall 2023/2024 Capital Programme is detailed in Appendix D. 8
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4.13. 2023/2024 Outturn: Work has been ongoing to clarify the predicted spend position for the General Services Capital Programme for this financial year and this is detailed in sections 4.14 to 4.17. 4.14. Current estimates from Resources suggest an outturn of around £65.4 million. Against the revised budget of £71.696 million, this outturn means a net underspend across Resources of £6.3 million. This is made up of project underspends totalling £8.5 million offset by projects with greater than anticipated spend of £2.2 million. 4.15. The majority of the variance is due to the timing of spend, resulting in budget required in 2024/2025 rather than 2023/2024. The progression of a number of projects has been impacted by protracted negotiations with external organisations (primarily the Place Based Investment Programme and Rural Development Centre projects). As a result, confirmation of final outturn figures is awaited. For some other projects (Prioritised Urgent Investment), the spend is demand led and final levels of spend will only be determined as we approach the end of the year and all commitments have been identified. 4.16. These underspends have been partially offset by a few projects where there are budget overspends predicted this financial year. For these projects, again, this is a timing issue only with funding for the overall spend already identified into the next financial year. 4.17. A list of the main projects which are responsible for the underspend of £6.3 million and which will now complete in 2024/2025 is included in Appendix E. 4.18. General Fund – Period 9 Position: As noted in section 4.1, the total capital spending programme for the year is £71.696 million. 4.19. Appendix D shows budget for the period of £31.992 million and spend to the 1 December 2023 of £31.999 million. The spend is therefore slightly ahead of programme by £0.007 million and this mainly reflects the timing of project spend in relation to the adaptation works at Uddingston Grammar School (£0.442 million), where the funding requirement for this project had originally been anticipated for 2024/2025. This overspend has been partially offset by an underspend on the First Steps Community Nursery Extension, Hamilton project (£0.129 million) due to the timing of spend. It has also been partially offset by project spend on the Prioritised Urgent Investment Programme (£0.239 million) within Housing and Technical Resources, being less than anticipated at this time. 4.20. Actual funding received to 1 December 2023 is £53.928 million. This is also detailed in Appendix D. 4.21. Relevant officers will continue to closely monitor the generation of all income. 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. 9
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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 Chief Executive 15 January 2024 Link(s) to Council Values/Priorities/Outcomes Accountable, effective, efficient and transparent Previous References Executive Committee, 21 January 2024 List of Background Papers Capital Ledger prints to 1 December 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 10
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APPENDIX A Adjustments Submitted to Executive Committee – 24 January 2024 Community and Enterprise Resources Calderglen Country Park – One Way System & Improved Infrastructure Approval is sought to increase the 2023/2024 Capital Programme by £0.043 million to upgrade and enhance the road infrastructure within Calderglen Country Park. This includes the introduction of a one-way traffic management system and improvements to the existing road infrastructure which will resolve ongoing flooding and parking issues. This will be funded by developers’ contributions already received from the East Kilbride area. £0.043m SLC Industrial Infrastructure - Energy Efficiency As reported to the Community and Enterprise Committee (29 August 2023), to facilitate energy efficiency investment in business infrastructure, an allocation of £0.909 million has been made available from the Council’s Shared Prosperity Fund allocation. Feasibility work on Cathcart Place Industrial Development will commence during 2023/2024, with the main improvement works scheduled to start in 2024/2025. Approval is sought to increase the 2023/2024 Capital Programme by £0.026 million, with the remaining £0.883 million being added to the budget in 2024/2025 when required. £0.026m Vacant and Derelict Land – Langlands West Strategic Industrial Development Site, East Kilbride The 2023/2024 Capital Programme includes £0.500 million for improvement works at Langlands West, which would commence following the completion of the City Deal funded project at Greenhills Road. Reinstatement works to the area used as a contractor’s site are still ongoing. The remediation works cannot start until this has been concluded. Approval is sought to slip £0.500 million into financial year 2024/2025 to reflect the revised timescales. (£0.500m) Carluke High Mill Community Facility – Phase 1 This funding of £1.199 million (£0.714m in 2023/2024, £0.485m in 2024/2025) was secured from the Scottish Government’s Regeneration Capital Grant Fund (RCGF) towards the community-led project to refurbish and repurpose Carluke High Mill into a multi-purpose community facility. The community group have also been awarded Heritage Lottery and Historic Environment Scotland funding for this project. Following a delay in the award of Regeneration Capital Grant funding, along with a slight delay in the main contract being agreed, the Community Group have now advised that the project timescales have been reviewed and anticipated spend in 2023/2024 is now expected to be £0.213 million, with the balance of £0.986 million required in financial year 2024/2025. Therefore, approval is sought to slip £0.501 million into financial year 2024/2025 to reflect the revised timescales. (£0.501m) 11
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Cycle Shelters at Schools Cycling Scotland has provided specific grant funding of up to £0.095 million in financial year 2023/2024 for the supply and installation of cycle and scooter parking facilities at the following establishments: St Mark’s Primary School, Hamilton; Newton Farm Primary School, Woodpark Primary School, Muiredge Primary School, Hunter Primary School, Netherburn Primary School and Duncanrig Secondary School. Approval is sought to increase the 2023/2024 Capital Programme by £0.095 million. £0.095m Community Bus Fund The Scottish Government have provided specific grant funding of £0.303 million to improve connectivity, integration between modes, or innovative transport solutions in rural areas of deprivation. This funding will be combined with grant funding awarded by Strathclyde Partnership for Transport (SPT) to redevelop Lanark Interchange. The project is currently being tendered and will be awarded early in 2024, with works continuing into financial year 2024/2025. Community and Enterprise Resources have therefore confirmed that they are unable to spend both of the Community Bus Funds and SPT funding streams this financial year. The SPT funding will be maximised in 2023/2024 with the funding from the Community Bus Fund utilised in 2024/2025. Approval is sought to slip £0.303 million into financial year 2024/2025 to reflect the revised timescales. (£0.303m) Minor Adjustments - TOTAL ADJUSTMENTS (£1.140m) 12
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APPENDIX B SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2023 TO 1 DECEMBER 2023 £m 78.901 (1.140) (1.000) (5.065) 71.696 2023/24 Budget Period 9 Proposed Adjustments Revised 2023/24 Budget £m £m £m 39.717 (1.140) 38.577 19.333 (5.065) 14.268 5.333 - 5.333 12.488 (1.000) 11.488 2.030 - 2.030 - - - Total Base Budget (including carry forward from 2022/2023) Proposed Adjustments – Period 9 (Sections 4.2 – 4.4 & Appendix A) Transfer to Revenue (Sections 4.6 - 4.7) Free School Meals (Section 4.9) Total Revised Budget Resource Community & Enterprise Education Finance & Corporate Housing & Technical Social Work Other Match Funding TOTAL CAPITAL PROGRAMME 78.901 (7.205) 71.696 13
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APPENDIX C SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2023 TO 1 DECEMBER 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 3,307 962 967 Planning & Reg 0 0 0 0 0 0 0 0 0 Enterprise / Sust Dev 29,824 5,035 (25,174) 9,685 2,559 (2,265) 9,979 1,783 1,793 Roads, Tport & Fleet 20,118 5,749 (104) 25,763 2,831 (3,303) 25,291 14,463 14,334 Resource Total 52,228 12,120 (26,138) 38,210 5,935 (5,568) 38,577 17,208 17,094 Education Growth/Accom Pressures 7,338 (1,218) 571 6,691 594 (192) 7,093 6,278 6,597 1,140 Hours 3,145 135 - 3,280 0 0 3,280 1,615 1,581 ICT Developments 2,444 (409) - 2,035 20 0 2,055 810 810 Free School Meals 6,642 69 (40) 6,671 (5,065) 0 1,606 306 278 Inspiring Spaces Programme - - - - 234 - 234 1 11 Resource Total 19,569 (1,423) 531 18,677 (4,217) (192) 14,268 9,010 9,277 Finance & Corporate IT Services 7,230 (1,283) (614) 5,333 0 0 5,333 2,208 2,158 Resource Total 7,230 (1,283) (614) 5,333 0 0 5,333 2,208 2,158 Housing and Technical Office Accom 7,250 3,295 91 10,636 299 0 10,935 2,068 1,828 Private Housing Scheme of Assistance 1,000 0 0 1,000 (1,000) 0 - 0 0 Other Housing 0 258 (95) 163 390 0 553 170 160 Resource Total 8,250 3,553 (4) 11,799 (311) 0 11,488 2,238 1,988 Social Work Other 1,984 (307) 353 2,030 0 0 2,030 1,328 1,482 Resource Total 1,984 (307) 353 2,030 0 0 2,030 1,328 1,482 Other Match Funding 1,800 - - 1,800 - (1,800) - - - Overall Total 91,061 12,660 (25,872) 77,849 1,407 (7,560) 71,696 31,992 31,999 14
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APPENDIX D SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2023 TO 1 DECEMBER 2023 2023/24 Original Estimate inc C/F 2023/24 Revised Budget 2023/24 Budget to 01/12/23 2023/24 Actual to 01/12/23 Expenditure £m £m £m £m General Fund Programme 77.849 71.696 31.992 31.999 Income 2023/24 Budget 2023/24 Revised Budget 2023/24 Actual To 01/12/23 £m £m £m Prudential Borrowing 24.959 25.776 25.776 Developers Contributions 7.658 0.949 0.000 Partners (Including SPT, Clyde Windfarm and Transport Scotland) 2.157 3.764 0.634 Scottish Government: - Capital Grant 33.985 29.947 20.126 - Cycling, Walking and Safer Routes 1.632 2.284 0.704 - Road Safety Improvement 0.000 0.475 0.000 - Vacant and Derelict Land 2.019 1.519 1.519 - Regeneration Capital Grant 0.737 1.225 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 1.340 0.241 Specific Reserves 1.192 1.422 1.422 Revenue Contribution 0.000 0.038 0.038 TOTAL FUNDING 77.849 71.696 53.928 15
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APPENDIX E SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2023 TO 1 DECEMBER 2023 Projects with Anticipated Underspends in 2023/2024, which will carry forward into 2024/2025 Project Name Project Type Completion Date Community and Enterprise Resources Phillipshill Cemetery - Extension Infrastructure May 2024 Play Parks - Various Infrastructure Throughout 2024/25 and beyond White Bridge Replacement, Chatelherault Country Park - Design Infrastructure April 2024 Larkhall Leisure Centre - Design New Build January 2025 TACT Hall – Heating Replacement Refurbishment May 2024 Priory Changing Pavilion, Blantyre Refurbishment September 2024 Rural Development Centre - Lanark New Build September 2024 2023/2024 Place Based Investment Programme - Various Regeneration September 2024 Vacant & Derelict Land - Cuningar Allotments Regeneration May 2024 City Deal Community Growth Areas - Woodfoot Road / Wellhall Road, Hamilton Infrastructure March 2025 Lanark Interchange Infrastructure July 2024 Education Resources Woodside Primary School - Adaptations Adaptations August 2024 Uddingston Nursery Expansion Adaptations August 2024 Crawforddyke Primary School - Toilet Adaptations Adaptations April 2024 Wooddean Early Learning Centre (formerly Clyde Terrace Nursery) New Build May 2024 Free School Meals Expansion Adaptations Throughout 2024/25 and beyond Education ICT (current contract) Infrastructure October 2024 Finance and Corporate Resources IT Infrastructure Infrastructure Throughout 2024/25 Housing and Technical Resources Prioritised Urgent Investment Refurbishment Throughout 2024/25 Lifecycle Replacement Schools Refurbishment Throughout 2024/25 Communities Facilities Fund Refurbishment Throughout 2024/25 Council Offices – Brandon Gate Adaptations June 2024 CEEF 2023/24 Programme Refurbishment June 2024 16
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Appendix F GENERAL FUND CAPITAL PROGRAMME 2023/24 BUILD EXECUTIVE SUMMARY PERIOD ENDED 1 DECEMBER 2023 (PERIOD 9) 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 55 57 Projects on Programme - 107 112 113 110 106 99 89 89 Projects Behind Programme - - - - 1 - 1 - - Projects Altered Brief/ Programme - 1 - - - 2 - - 1 Projects Still to Commence - 8 8 8 9 8 13 15 15 - 120 125 130 134 138 138 159 162 Project Status Design Feasibility - 53 54 59 58 59 50 49 38 Sketch Design - - - - - - 4 2 3 Detailed Design - - - - - - - - - Production Information - 10 8 8 8 8 7 8 7 Tendering - 21 20 17 19 20 22 23 35 On Site - 32 38 37 35 29 30 22 22 Complete - 4 5 9 14 22 25 55 57 - 120 125 130 134 138 138 159 162 17
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Appendix G (Page 1) GENERAL FUND CAPITAL PROGRAMME 2023/24 NON BUILD EXECUTIVE SUMMARY PERIOD ENDED 1 DECEMBER 2023 (PERIOD 9) 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 33 33 Approved from 23/24 Programme - 6 6 7 12 13 13 13 15 Total Projects Currently Reported - 39 39 40 45 46 46 46 48 Number of Projects Projects Completed - 1 3 3 7 7 8 10 10 Projects Ahead of Programme - - - - - - 1 1 1 Projects on Programme - 38 36 37 37 39 37 35 35 Projects Behind Programme - - - - 1 - - - 2 Projects, Altered Brief/Programme - - - - - - - - - Projects On Hold - - - - - - - - - - 39 39 40 45 46 46 46 48 18
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Appendix G (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 Horseshoe Bridge, Calderglen Complete New Douglas Primary School – Floodlights 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 New Calderglen Country Park - One Way System & Infrastructure 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 SLC Industrial Infrastructure - Energy Efficiency 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 New Vacant and Derelict Land – Langlands West Behind Programme New Carluke High Mill Community Facility – Phase 1 Behind Programme 19
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Appendix G (Page 3) General Services Capital Programme 2023/2024 Non Build Variance Explanations Project Name Status Variance Explanation Vacant and Derelict Land – Langlands West Behind Programme This project is behind schedule due to the ongoing reinstatement works to the area used as a contractor’s site at Greenhills Road. The remediation works at Langlands West cannot start until these works have been concluded. Carluke High Mill Community Facility – Phase 1 Behind Programme The project is behind schedule due to a delay in the award of Regeneration Capital Grant funding, along with a slight delay in the main contract being agreed. 20
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Appendix H GENERAL FUND CAPITAL PROGRAMME 2023/24 ROADS EXECUTIVE SUMMARY PERIOD ENDED 1 DECEMBER 2023 (PERIOD 9) 1 2 3 4 5 6 7 8 9 10 11 12 13 Number of Projects Total Projects Currently Reported - 137 139 142 152 153 160 171 171 Programme Status Projects Complete - 14 25 47 58 72 80 95 101 Projects on Programme - 123 114 94 87 74 75 69 64 Projects Behind Programme - - - - 2 1 1 1 - Projects, Altered Brief / Programme - - - 1 1 2 - - - Projects Still to Commence - - - - 4 4 4 6 6 - 137 139 142 152 153 160 171 171 Project Status Briefing - 46 46 4 8 7 8 6 6 Production Information - 51 51 73 62 51 48 47 40 Billing - - - - - - - - - Tendering - 2 1 1 1 1 - 1 3 On Site - 24 16 17 23 22 24 22 21 Complete - 14 25 47 58 72 80 95 101 - 137 139 142 152 153 160 171 171 21
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Appendix H SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 9 Briefing / Programme Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Held ROADS / FOOTWAYS INVESTMENT PROGRAMME East Kilbride, Rutherglen and Cambuslang Areas Strategic Schemes Bryce Place, East Kilbride 1 1 Mackintosh Place, East Kilbride 1 1 Glen Urquhart, East Kilbride 1 1 Kirkton Place, East Kilbride 1 1 Glen Lyon , East Kilbride 1 1 Singer Road, East Kilbride 1 1 MacIvor Crescent 1 1 Drumloch Road, Chapleton 1 1 Threestanes Road, Strathaven 1 1 Cornwall Street, East Kilbride 1 1 Severn Road, East Kilbride 1 1 Douglasdale, East Kilbride 1 1 Fairfield Place, East Kilbride 1 1 Dykehead Highway, Chapelton 1 1 Muirside Road, Strathaven 1 1 Tasman Drive, East Kilbride 1 1 Chalmers Drive and Chalmers Crescent, East Kilbride 1 1 Macleod Place, East Kilbride 1 1 Abbotsford Brae, and Ashton Green, East Kilbride 1 1 Park Drive, East Kilbride 1 1 Lindsay Road, East Kilbride 1 1 Clydeford Road, Cambuslang 1 1 Hamilton Road, Cambuslang 1 1 Langlea Road, Rutherglen 1 1 Gilbertfield Road 1 1 Kenmure Way, Rutherglen 1 1 Glendaruel Road, Rutherglen 1 1 Preventative Maintenance Schemes Waterfoot Road, Thorntonhall 1 1 High Brownside and Caldergreen Highway, Strathaven 1 1 Bents and Station Highway, Glassford 1 1 Shawtonhill Highway,Chapelton 1 1 Drumclog Highway, Drumclog 1 1 Auldhouse Road, Auldhouse 1 1 Prep works 1 1 Strategic Patching Strategic /machine patching works ~ various locations 1 1 PROJECT STATUS PROGRAMME STATUS Project Title 22
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Appendix H SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 9 Briefing / Programme Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Footways Maxwellton Road, East Kilbride 1 1 Vancouver Drive, East Kilbride 1 1 Milford, East Kilbride 1 1 Torrance Road, East Kilbride 1 1 Threestanes Road, Strathaven 1 1 Hamilton Area Strategic Schemes A72 Lanark Road, Cornsilloch, Larkhall 1 1 Pollock Avenue, Hamilton 1 1 Low Patrick Street, Hamilton 1 1 A71 Stonehouse By-Pass 1 1 Strathaven Road, Hamilton 1 1 Muttonhole Road, Hamilton (Phase 1) 1 1 Bothwell Road, Service Road 1 1 Douglas Street, Hamilton 1 1 Old Bothwell Road, Bothwell 1 1 Main Street, Blantyre 1 1 Preventative Maintenance Schemes Wee Sunnyside Road, Quarter 1 1 Udston Road, Stonehouse 1 1 Cauldwakening Highway, Blantyre 1 1 2024/25 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 23
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Appendix H SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 9 Briefing / Programme Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Footways Third Road, Blantyre 1 1 Watson Street / Watson Place , Blantyre 1 1 Jedburgh Street, Blantyre 1 1 Main Street, Uddingston 1 1 Avon Road, Larkhall 1 1 Silverton Place , Hamilton 1 1 Clarkwell Terrace, Hamilton 1 1 Darngaber Gardens, Quarter 1 1 Clydesdale Area Strategic Schemes Wilton Road, Carluke Phase 1 1 1 Wilton Road, Carluke Phase 2 1 1 A70 Ravenstruther 1 1 A73 - Duneatonfoot to Roberton 1 1 B7016 Braehead to Carnwath 1 1 A721 Elsrickle 1 1 A706 Forth to Boundary 1 1 A73 Lanark Road, Carluke 1 1 A70, Glespin to Douglas 1 1 A702 Abington to dalveen pass(Elvanfoot) 1 1 B7016 Libberton Muir - Roseburgh Bridge 1 1 B7018 Lesmahagow Road, Kirkfieldbank 1 1 Harestanes Road, Braidwood 1 1 Hillhead Road, Covington 1 1 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 Surface Dress Patching for year 2024/25 1 1 Strategic Patching Gallowhill Road, Lanark 1 1 Moor Road, Cartland 1 1 Tanhill Road 1 1 Cocklaw Road, Elsrickle 1 1 24
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Appendix H SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 9 Briefing / Programme Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Footways Station Road, Law 1 1 Springfield Gardens, Lanark 1 1 Carlisle Road, Blackwood 1 1 Wilton Road, Carluke 1 1 PARTICIPATORY BUDGET East Kilbride/Cambuslang and Rutherglen Areas Footways Cairns Road, Cambuslang 1 1 Woodlands Crescent, Cambuslang 1 1 Hamilton Road, Cambuslang 1 1 Hamilton Area Footways Main Street, Blantyre 1 1 Avonside Grove, Hamilton 1 1 Clydesdale Area Footways Wilton Road, Carluke PH1 1 1 Bloomgate, Lanark 1 1 St Leonard Steet, Lanark 1 1 ROADS REFURBISHMENT BUDGET Structures projects Thankerton Boat Bridge 1 1 Mousemill Road Retaining Wall 1 1 Daer Brige (options appraisal only) 1 1 Duke St MSCP 1 1 Waterside Bridge 1 1 Cornwall Street Footbridge 1 1 Culterallers Bridge 1 1 Greenhills Footbridge 1 1 Cattle Grids ~ Fallside Road 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 25
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Appendix H SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 9 Briefing / Programme Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Held PROJECT STATUS PROGRAMME STATUS Project Title 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 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 layover area 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 26
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Appendix H SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 9 Briefing / Programme Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Held PROJECT STATUS PROGRAMME STATUS Project Title 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 ROAD SAFETY INFRASTRUCTURE FUNDING A721 ~ Signing lining and installation of road studs 1 1 A70 ~ Signing lining and installation of road studs 1 1 A706 ~ Lining and installation of road studs 1 1 A72 Kirkfieldbank ~ Lining 1 1 A73 Hyndford Bridge ~ high friction surfacing 1 1 Calderwood Square, EK ~ traffic signal and junction improvements 1 1 6 40 0 3 21 101 101 64 0 0 6 27
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Report Agenda Item Report to: Date of Meeting: Report by: Financial Resources Scrutiny Forum 1 February 2024 Chief Executive 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 1 December 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 1 December 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. 2023/24 Budget: Appendix A summarises the position on the Housing programme as at 1 December 2023. The revised capital programme for the year is £67.443 million, as approved by the Executive Committee on 22 November 2023. 4.2. Programmed funding for the year also totals £67.443 million. The funding sources are also detailed in Appendix A. 4.3. 2023/2024 Outturn: Current estimates from Housing and Technical Resources suggest an outturn of £67.443 million. Progress on the Housing Capital Programme will continue to be monitored and updates will be provided to future meetings of this Forum. 4.4. Period 9 Position: Budget for the period is £33.315 million and spend to 1 December 2023 amounts to £33.973 million. This results in the Housing Programme being £0.658 million ahead of 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 1 December 2023, £33.973 million of funding had been received. 3b 29
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5. Employee Implications 5.1. There are no employee implications as a result of this report. 6. Financial Implications 6.1. The financial implications are 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 Chief Executive 15 January 2024 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 1 December 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 30
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APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 HOUSING PROGRAMME FOR PERIOD 1 APRIL 2023 TO 1 DECEMBER 2023 2023/24 Original Budget 2023/24 Revised Budget 2023/24 Budget to 01/12/23 2023/24 Actual to 01/12/23 £m £m £m £m Expenditure 2023/24 Budget 63.916 67.443 33.315 33.973 2023/24 Original Budget 2023/24 Revised Budget 2023/24 Actual to 01/12/23 £m £m £m Income Capital Receipts 0.000 1.683 1.901 Capital Receipts – Land Sales 0.000 0.000 0.018 Capital Funded from Current Revenue 27.162 27.162 24.385 Prudential Borrowing 17.302 23.166 0.000 Scottish Government Specific Grant: - New Build 16.632 10.048 7.538 - Open Market Purchase Scheme 2.700 5.264 0.000 - Mortgage to Rent 0.120 0.120 0.131 63.916 67.443 33.973 31
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Appendix B (Page 1) HOUSING CAPITAL PROGRAMME 2023/2024 EXECUTIVE SUMMARY PERIOD ENDED 1 DECEMBER 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 22 22 Projects on Programme - 96 89 92 93 101 96 96 102 Projects Behind Programme - 7 7 4 5 4 6 6 3 Projects Altered Brief/Programme - 2 6 4 7 1 3 5 7 Projects Still to Commence - 25 27 27 28 24 23 23 23 - 135 138 139 146 146 148 152 157 Project Status Design Feasibility - 68 63 59 66 56 49 52 51 Sketch Design - - 1 1 1 1 1 1 1 Detailed Design - - - - - - - - 1 Production Information - 8 10 13 12 12 12 13 12 Tendering - 29 32 31 30 38 45 41 46 On Site - 25 23 23 24 23 21 23 24 Complete - 5 9 12 13 16 20 22 22 - 135 138 139 146 146 148 152 157 32
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Appendix B (Page 2) Housing Capital Programme 2023/2024 Build Variance Explanations Project Name Status Variance Explanation Stonefield/Burnbrae/Kelvin Gardens - Veranda Refurbishment Behind Programme This project is behind programme as a result of an additional requirement to undertake a legal assessment of the title deeds. Springhall Phase 5, Rutherglen - External Fabric Upgrade Behind Programme This project is behind programme as a result of protracted title deed assessments. The next stage (consultation exercise) is now underway. Springhall Phase 6, Rutherglen - External Fabric Upgrade Behind Programme This project is behind programme as a result of protracted title deed assessments. The next stage (consultation exercise) is now underway. 33
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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 27.442 33.315 40.985 45.292 50.337 59.615 67.443 Actual 23/24 0.000 6.337 10.100 12.469 15.561 19.378 23.513 28.880 33.973 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 34
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 1 February 2024 Report by: Chief Executive 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 1 December 2023, and a projection for the year to 31 March 2024. [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s):- [recs] (1) that including Resources, Corporate Items and Council Tax, and the proposed transfer to Reserves, the Council’s outturn underspend of £9.000 million (section 4.2), be noted; (2) that the proposed transfers to reserves totalling £14.985 million (section 4.2), be noted; (3) that the non-recurring underspend of £1.272 million in the delegated budget to the Integration Joint Board (IJB) be held in reserves for their use in future years (section 4.9), be noted; (4) that the proposed use of £3.000 million of the Council’s outturn underspend be transferred to Reserves to support budget pressures in 2024/2025 (section 4.17), be noted; (5) that the proposed use of the remaining £6.000 million of the Council’s outturn underspend be transferred to Reserves (section 4.18), be noted; (6) that the redeterminations of 2023/2024 revenue grant funding, as included in the Local Government Finance Circular 8/2023 (section 6), be noted; (7) that the underspend of £0.593 million on the General Fund Revenue Account at 1 December 2023 (section 7.1), be noted; and (8) that the breakeven position on the Housing Revenue Account at 1 December 2023 and the forecast to 31 March 2024 of breakeven (section 8 and Appendix 4), be noted. 3. Background 3.1. The Revenue reports attached provide detail on the most recent report considered at the Executive Committee on 24 January 2024. 3.2. This overview report will summarise the 2023/2024 Probable Outturn position for the Council’s General Fund Revenue Account to 31 March 2024. An Executive Summary is provided in Section 4, while Section 5 provides the detail of the General Fund outturn position including details of proposed transfers to Reserves. Section 6 details the various 2023/2024 revenue grant redeterminations included in the Local Government Finance Settlement 2024/2025. Sections 7 and 8 provide the position on the General 4 35
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Fund Account and the Housing Revenue Account for the current period 1 April 2023 to 01 December 2023 respectively. 3.3. When establishing the probable outturn position for the year, Resources were asked to take all known commitments into account. This report details the anticipated spend for the current year (Appendix 1) and proposes funds to be transferred to reserves for future commitments (Appendix 2). The report will also detail the position after the proposed transfers to reserves (Appendix 3) for those known commitments required in the next financial year. Finally, Appendix 4 provides the Housing Revenue Account position. 4. Executive Summary – 2023/2024 General Services Probable Outturn 4.1. This report and appendices provide a detailed analysis of the Council’s financial position. While the full detail and background is provided in the report, the summary position including the key highlights is detailed in this Executive Summary. 4.2. The outturn position after transfers to reserves is an underspend of £9.000 million. This is including proposed transfers to reserves totalling £14.985 million (Appendix 2). A summary of the Outturn is detailed in Table 1. Table 1: Analysis of Outturn Position After Transfers to Reserves £m Resource Position (section 4.4) (0.511) Loan Charges (section 4.12) 0.198 Corporate Items (section 4.13) 6.051 Council Tax (section 4.15) 3.262 Probable Outturn Position 9.000 4.3. Each of these items are detailed below. 4.4. Resources: As covered in Section 5, Resources are reporting a combined overspend of £0.511 million. The position across Resources includes Transfers to Reserves totalling £1.750 million. These are summarised in section 5.2. 4.5. Community and Enterprise Resources are showing a breakeven position after Transfer to Reserves. This includes a proposed transfer of the Community Led Investment Monies (£0.200 million) which will spend in 2024/2025. 4.6. The overall Resource underspend also includes an Education Resources’ overspend of £0.295 million. 4.7. In addition, there is an overspend of £0.216 million in Finance and Corporate Resources which reflects an anticipated overspend on Non-Domestic Rates Empty Property Relief. 4.8. Housing and Technical Resources is showing a breakeven position after Transfers to Reserves. 4.9. The position for the Social Work Resources Adults and Older People includes a £1.272 million commitment in relation to the element of the budget delegated to the IJB. These monies are part of the Council’s contribution to the IJB and could have been retained by the Council, however, this assumed commitment allows the IJB to retain this non-recurring underspend within their reserves earmarked for future costs, in line with the approach to integrating health and social care budgets. It is proposed that 36
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these monies will be retained in the Council’s Balance Sheet and will be available for use by the IJB. 4.10. The Social Work Resources non-delegated Services position is also breakeven. This includes Children and Families. As reported previously, one-off funding totalling £9.2 million is being used in 2023/2024 to contribute towards the residual pressures of residential placements and fostering and kinship care. Ongoing actions on plans to manage the budget pressures are being pursued by management for the remainder of 2023/2024. In addition, the Resource is working towards managing the overall budget pressure in Children and Families by 2024/2025. 4.11. All Resource transfers to Reserves are shown in Appendix 2. 4.12. Loan Charges: There is an in-year underspend of £0.198 million. This is after proposed Transfers to Reserves (Appendix 2). This is due to higher than anticipated deposit interest resulting from the ongoing high interest rates as well as the level of deposits being higher than originally forecast. Details are provided in sections 5.9 to 5.12. 4.13. Corporate Items: There is a net underspend of £6.051 million for Corporate Items after known commitments and including proposed Transfers to Reserves totalling £0.983 million. This is predominantly due to the successful settlement of an unbudgeted historic VAT claim that was advised to the Council in mid-December 2023. This is covered in detail in section 5.14. 4.14. The Corporate Items position includes the impact of the Council funding its share of the national pay award for Local Government employees, as per the national agreement with the Scottish Government. This totals circa £1 million and has been met from Reserves in 2023/2024. These will be reimbursed by the Scottish Government into 2024/2025, and the Reserves will then be replenished. 4.15. Council Tax / Council Tax Reduction Scheme (CTRS): There is a net over recovery of Council Tax / CTRS of £3.262 million (sections 5.19 and 5.20). The over recovery of Council Tax mainly reflects levels of in-year collection from properties as well as additional income in relation to arrears collection and empty properties. 4.16. Summary and Proposals: As noted in section 4.2, there is an overall underspend of £9.000 million after Transfers to Reserves. 4.17. It is proposed that £3.000 million be transferred to reserves and be used to fund Budget pressures in 2024/2025. 4.18. In addition, it is proposed that £6.000 million be transferred to reserves. These monies could be used in the Council’s Budget Strategy, bearing in mind the previously identified savings requirement of £95.8 million across the 4 years from 2024/2025. 4.19. Further details of the Probable Outturn position are provided in the remainder of the report. 5. 2023/2024 General Services Probable Outturn – Resources and Corporate Lines 5.1. Total Resource Position: The outturn position, before any transfers to reserves, is an underspend of £1.239 million. 37
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5.2. Resources are proposing transfers to reserves totalling £1.750 million. These are detailed in Appendix 2. Taking these transfers into account results in a net Resources’ overspend of £0.511 million. Details across Resources are shown in Table 2. Table 2: Resource Outturn Outturn Before Transfers to Reserves £m Transfers to Reserves £m Outturn After Transfers to Reserves £m over/ under £m Community and Enterprise 0.240 0.240 0.000 - Education (0.295) 0.000 (0.295) over Finance and Corporate (0.216) 0.000 (0.216) over Housing and Technical 1.510 1.510 - - Social Work – Delegated to IJB - - - - Social Work – Non Delegated - - - - Joint Boards - - - - 1.239 1.750 (0.511) over 5.3. Community and Enterprise Resources are showing a breakeven position after Transfer to Reserves. This includes a proposed transfer of the Community Led Investment Monies (£0.200 million) which will spend in 2024/2025. 5.4. The Education Resources’ overspend takes account of the financial impacts of periods of industrial action throughout the year. 5.5. The Finance and Corporate Resources’ overspend includes the anticipated overspend on Empty Property Relief (paragraph 5.3 of the 2024/2025 Revenue Budget Update and Savings report to Executive Committee, 22 November 2023). 5.6. Housing and Technical Resources are showing a breakeven position after Transfers to Reserves. 5.7. The position for the Social Work Resources Adults and Older People includes a £1.272 million commitment in relation to the element of the budget delegated to the Integrated Joint Board (IJB). As this is an underspend on the Council’s contribution to the IJB, this could have been retained by the Council, however, this assumed commitment allows the IJB to retain this non-recurring underspend within their reserves earmarked for future costs, in line with the approach to integrating health and social care budgets. These monies will be retained in the Council’s Balance Sheet and will be available for use by the IJB. 5.8. The Social Work Resources non-delegated Services position is also breakeven. This includes Children and Families. As reported previously, one-off funding totalling £9.2 million is being used in 2023/2024 to contribute towards the residual pressures of residential placements and fostering and kinship care, some of which is a legacy from the pandemic. Ongoing actions on plans to manage the budget pressures are being pursued by management for the remainder of 2023/2024. In addition, the Resource is working towards managing the overall budget pressure in Children and Families by 2024/2025. 5.9. Loan Charges: The loan charges budget outturn is showing an in-year underspend of £9.456 million. This is before transfers to Reserves of £9.258 million. After these proposed transfers, detailed in sections 5.10 and 5.11, the underspend is £0.198 million, and is attributed to higher than anticipated deposit interest. 38
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5.10. As noted in the Service Concessions paper (Council, 18 January 2023), there is an underspend anticipated in Loan Charges in the years from 2022/2023 to 2025/2026. These underspends will require to be set aside to manage anticipated overspends in the years 2026/2027 to 2031/2032. For 2023/2024, this totals £3.758 million and is included in the proposed transfers in Appendix 2. 5.11. The 2024/2025 Revenue Budget Update and Savings report to Executive Committee (22 November 2023) noted that the Council are currently attracting high levels of deposit interest on cash balances held. This is due to high interest rates being paid by counterparties. There is also an anticipated underspend against borrowing costs relating to the Transformation Fund for Leisure and Culture. The estimated underspend at that point totalled £5.5 million and was included in the Budget Update paper presented to members in November 2023, and is included in the proposed Transfers to Reserves. 5.12. A breakdown of the Transfer to Reserves can be seen in Table 3. Table 3: Loan Charges – Transfers to Reserves £m Underspend to manage future anticipated overspends in Loan Charges (section 5.10 and Council, 18 January 2023) 3.758 Underspend from Deposit Interest and Transformation Fund borrowing 2023/2024 (section 5.11 and Executive Committee, 22 November 2023) 5.500 Total Proposed Transfers to Reserves 9.258 5.13. Corporate Items: The outturn position before proposed transfers to reserves of £0.983 million (Appendix 2) is an underspend of £7.034 million. After transfers, the outturn is an underspend of £6.051 million. In the main, the underspend before transfers relates to unbudgeted income from a historic VAT claim to HMRC (£4.878 million) (section 5.14), unrequired budget allocation for Waste / PPP costs (£0.766 million), lower than anticipated Non-Domestic Rates across the Council (£0.458 million), and a contingency budget (£0.400 million). 5.14. Background to the VAT refund is that prior to 2009, various pieces of legislation were legally challenged with regards to VAT, resulting in the Council being reimbursed £1.633 million by HMRC in 2009/2010. Since then, there has been further legal challenge which has been upheld, with the result being a further benefit to the Council in 2023/2024 of £4.878 million. The Council was advised of this on 11 December 2023. 5.15. The Corporate Items position includes the impact of the Council funding its share of the national pay award for Local Government employees, as per the national agreement with the Scottish Government. This totals circa £1 million and has been met from Reserves in 2023/2024. These will be reimbursed by the Scottish Government into 2024/2025, and the Reserves will then be replenished. 5.16. As noted, the position above is after the following proposed Transfers to Reserves totalling £0.983 million:- Service Concessions – Impact of Accounting for PPP Transactions (£0.437 million): As part of the new accounting arrangements, the Council took the benefit of a recurring saving which averaged £4.000 million per annum. The actual value of the saving realised in 2023/2024 is £4.437 million, a benefit of £0.437 million against the saving of £4.000 million. This is in line with the 39
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anticipated profile of the savings set out in the Service Concession paper (18 January 2023). As the saving generated will be less than the £4.000 million in some years, it is proposed that this benefit/underspend is transferred to Reserves to be used to balance the saving over years. Insurance Fund (£0.300 million): The Insurance Fund will require additional budget in 2024/2025 due to increased premiums and claim payments incurred. It is proposed that £0.300 million is transferred to Reserves to fund these pressures. Central Energy Efficiency Fund (£0.246 million): Resources are allocated funding from the Central Energy Efficiency Fund (CEEF) Reserve to pay for spend to save projects. When the savings are generated from the project in future years, they repay the initial costs to the CEEF Reserve. This over recovery of income (£0.246 million) represents the repayment to be transferred to the CEEF Reserve in 2023/2024 and is included in the proposed transfers to reserves in Appendix 2. The position after this is breakeven. 5.17. 2023/2024 Investments – Transfer to Reserves: As part of the 2023/2024 budget process, £7.747 million was made available for investments across the Council. Of this, £2.994 million had previously been earmarked to be transferred to Reserves for use in future years, reflecting the timing profile of the spend across each initiative. After Transfers to Reserves, this leaves no variance on this budget line. 5.18. All Resource spend against investment monies will continue to be monitored, with any further Transfers to Reserves considered at year-end. 5.19. Council Tax including Council Tax Reduction Scheme (CTRS): The Net Council Tax / CTRS budget line is showing an over recovery of £3.262 million. This is made up of an over recovery of Council Tax of £3.292 million offset by a CTRS overspend of £0.030 million. 5.20. The Council Tax over recovery of £3.292 million is due to:- Empty Properties (£0.215 million) – higher than anticipated income from empty properties against a budget of £0.650 million. Arrears (£0.607 million) – higher than anticipated arrears income against a budget of £1.4 million. Additional Properties (£2.176 million) – higher than anticipated income from additional in year properties now contributing to Council Tax income. Second Homes (£0.294 million) – higher than anticipated income from second homes’ council tax payments against a budget of £0.500 million. 5.21. Summary of Overall Outturn Position Taking into account the position across the Budget areas as detailed in sections 5.1 to 5.20, the outturn position is an underspend of £9.000 million. 5.22. It is proposed that £3.000 million be transferred to reserves and be used to fund Budget pressures in 2024/2025. 5.23. In addition, it is proposed that £6.000 million be transferred to reserves. These monies could be used in the Council’s Budget Strategy, bearing in mind the previously identified savings requirement of £95.8 million across the 4 years from 2024/2025. 5.24. The full Probable Outturn is summarised in Table 4. 40
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Table 4: Summary of Overall Outturn Position £m Position before Transfers: Resources Underspend (sections 5.1 – section 5.8) 1.239 Loan Charges Underspend (section 5.9 – 5.12) 9.456 Corporate Items Underspend (section 5.13 – section 5.16) 7.034 2023/2024 Investments – Transfers to Reserves (section 5.17) 2.994 Council Tax / CTRS Net Over Recovery (section 5.19 – 5.20) 3.262 Forecast Underspend Before Transfers to Reserves 23.985 Less: Proposed Transfers to Reserves (Appendix 2) (14.985) Forecast Underspend AFTER Transfers to Reserves 9.000 Less: Additional Proposed Transfers to Reserves (sections 5.22 - 5.23 and Appendix 2) (9.000) Breakeven Position AFTER Transfers to Reserves - 5.25. Table 4 also shows the 2023/2024 Probable Outturn position of breakeven, after transfers to Reserves. 6. Redeterminations of 2023/2024 Revenue Grant Funding 6.1. The Local Government Finance Circular 8/2003 was published on 21 December 2023. This circular confirmed previously advised monies for 2023/2024 and also some additional earmarked funding for a number of Council services. The bullets below show the detail of the redetermination monies. 2023/2024 Pay Award: £9.142 million has been provided to fund the 2023/2024 pay award to Council employees. This budget has been allocated across Resources as appropriate. 2023/2024 Pay Award (Teachers): £10.080 million has been provided to fund the 2023/2024 pay award to Teachers. This budget has been allocated to Education Resources. Ukraine Refugees: £1.485 million has been provided to fund continued support to Ukrainian Refugee Resettlement and associated services. This budget has been allocated to Housing and Technical Resources and included as a Transfer to Reserves for use in future years (Appendix 2). Teacher Induction Scheme: £2.306 million has been provided to fund the cost of additional probationer Teachers in 2023/2024. This budget has been allocated to Education Resources. Fostering and Kinship Care: £0.952 million provided to support the cost of fostering and kinship in 2023/2024. This budget has been allocated to Social Work Resources. 6.2. The figures included in the appendices 1 and 3 have been updated to reflect these monies. 6.3. Teacher Numbers: As previously reported, the Cabinet Secretary had 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 41
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the 2022 level. For the Council, this amounts to £2.934 million. The release of these monies was not confirmed in the recent Finance Circular, however, on the basis that the Council has maintained its Teacher Numbers, the amount of £2.934 million has been assumed as being received. Members will be advised if this is not the case. 7. 2023/2024 General Services Monitoring Position 7.1. Financial Position as at 01 December 2023 As at 01 December 2023, the position on the General Services budget is a net underspend of £0.593 million, after transfers to Reserves. This is shown in Appendix 3. 8. Housing Revenue Account Position 8.1. Financial Position as at 1 December 2023: Appendix 4 of the report shows a breakeven position against the phased budget on the Housing Revenue Account. 8.2. Probable Outturn Position: Appendix 4 also shows the forecast position for the financial year, being a breakeven position for the Housing Revenue Account. 8.3. This breakeven position includes a lower than budgeted Transfer from Reserves being required in the financial year. It is assumed that the increased level of costs experienced will be offset by an underspend in Loan Charges this financial year. 8.4. The reduction in Loan Charges is anticipated in 2023/2024 as a result of utilising an in-year benefit from the Housing Revenue Account Loans Fund Review. This work has been carried out and forms part of the 2024/2025 budget setting report for the HRA to the Executive Committee (Housing Revenue and Capital Account Budget 2024/2025). 9. Employee Implications 9.1. None. 10. Financial Implications 10.1. As detailed in sections 4 to 8 of the report. 11. Climate Change, Sustainability and Environmental Implications 11.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 12. Other Implications 12.1. The main risk associated with the Council’s Revenue Budget is that there is an overspend. As detailed in section 4, inflationary and budget pressures this year increase the risk of overspend, however, we have mitigated this going forwards through providing additional funds in future years budget strategy, and through the one-off use of reserves in the current year. 12.2. We will also continue to monitor the actual impact through four weekly Budget Monitoring Meetings at which any variance is analysed. In addition, the Probable Outturn exercise included in this report ensures early warning for corrective action to be taken where appropriate. 12.3. There are no implications for sustainability in terms of the information contained in this report. 42
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13. Equality Impact Assessment and Consultation Arrangements 13.1. 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. 13.2. There is also no requirement to undertake any consultation in terms of the information contained in this report. Paul Manning Chief Executive 15 January 2024 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 1 December 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 43
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Appendix 1 SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report (BEFORE Transfers) Period Ended 1 December 2023 (No.9) Committee Annual Budget Annual Forecast BEFORE Transfers Annual Forecast Variance BEFORE Transfers Budget Proportion To 01/12/23 Actual to Period 10 01/12/23 Variance to 01/12/23 Departments: £m £m £m £m £m £m Community and Enterprise Resources 139.279 139.039 0.240 86.137 86.137 0.000 Facilities, Waste and Grounds 83.200 82.873 0.327 52.467 52.035 0.432 under Leisure and Culture Services 23.227 23.044 0.183 16.852 16.852 0.000 Planning and Regulatory Services 5.382 5.018 0.364 3.612 3.491 0.121 under Enterprise and Sustainable Development 5.973 5.664 0.309 1.709 1.548 0.161 under Roads, Transportation and Fleet 21.497 22.440 (0.943) 11.497 12.211 (0.714) over Education Resources 439.709 440.004 (0.295) 278.163 278.163 0.000 Education 439.709 440.004 (0.295) 278.163 278.163 0.000 Finance and Corporate Resources 44.104 44.320 (0.216) 35.497 35.497 0.000 Finance Services - Strategy 2.306 2.272 0.034 2.407 2.371 0.036 under Finance Services - Transactions 19.450 19.631 (0.181) 11.924 11.786 0.138 under Audit and Compliance Services 0.411 0.417 (0.006) 0.397 0.412 (0.015) over Information Technology Services 5.542 5.542 0.000 7.782 7.870 (0.088) over Communications and Strategy Services 2.966 2.966 0.000 2.319 2.310 0.009 under Administration and Licensing Services 4.510 4.730 (0.220) 3.457 3.623 (0.166) over Personnel Services 8.919 8.762 0.157 7.211 7.125 0.086 under Housing and Technical Resources 17.592 16.082 1.510 20.238 20.238 0.000 Housing Services 10.229 8.673 1.556 6.329 6.281 0.048 under Property Services 7.363 7.409 (0.046) 13.909 13.957 (0.048) over Social Work Resources 239.322 239.322 0.000 141.048 140.957 0.091 under Performance and Support Services 6.686 6.501 0.185 4.329 4.154 0.175 under Children and Families 48.885 49.175 (0.290) 31.841 32.192 (0.351) over Adults and Older People 182.252 182.252 0.000 103.459 103.343 0.116 under Justice and Substance Misuse 1.499 1.394 0.105 1.419 1.268 0.151 under Joint Boards 2.053 2.053 0.000 1.421 1.421 0.000 882.059 880.820 1.239 562.504 562.413 0.091 under Committee Annual Budget Annual Forecast BEFORE Transfers Annual Forecast Variance BEFORE Transfers Budget Proportion To 01/12/23 Actual to Period 10 01/12/23 Variance to 01/12/23 £m £m £m £m £m £m Service Departments Total 882.059 880.820 1.239 562.504 562.413 0.091 under CFCR 0.038 0.038 0.000 0.000 0.000 0.000 - Loan Charges 38.796 29.340 9.456 0.000 0.000 0.000 - Corporate Items (5.093) (12.127) 7.034 0.316 (0.186) 0.502 under Corporate Items – 23/24 Strategy 0.000 0.000 0.000 0.000 0.000 0.000 - Investments – 2023/24 (T/f to Reserves) 2.994 0.000 2.994 0.000 0.000 0.000 - Total Expenditure 918.794 898.071 20.723 562.820 562.227 0.593 under Council Tax 179.102 182.394 3.292 123.994 123.994 0.000 over Less: Council Tax Reduction Scheme (23.278) (23.308) (0.030) (16.116) (16.116) 0.000 under Net Council Tax 155.824 159.086 3.262 107.878 107.878 0.000 over General Revenue Grant 350.757 350.757 0.000 242.832 242.832 0.000 - Non-Domestic Rates 341.536 341.536 0.000 236.448 236.448 0.000 - Transfer from Reserves 70.677 70.677 0.000 70.677 70.677 0.000 - Total Income 918.794 922.056 3.262 657.835 657.835 0.000 - Net Expenditure / (Income) 0.000 (23.985) 23.985 (95.015) (95.608) 0.593 under 44
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Appendix 2 Proposed Transfers to Reserves included in the Probable Outturn Purpose / Description Resource Value £m Resources Investment Monies Investment monies allocated in 2023/2024 for Community Led Investments which will now spend in 2024/2025. Community and Enterprise 0.200 Fleet Sinking Fund Annual contribution to the Fleet sinking fund to maintain asset replacement programme. Community and Enterprise 0.025 Year 3 of Electric Vehicle Payback Ringfenced reserves used to manage purchase of electric vehicles in short term which have to be repaid over the next few years. Community and Enterprise 0.015 Total Community and Enterprise Resources 0.240 Ukraine Resettlement Funding This funding forms part of the 2023/2024 revenue grant redeterminations and will be carried forward for use in 2024/2025. Housing and Technical 1.485 Local Heat and Energy Efficiency Strategies (LHEES) Funding It is proposed that this external funding is carried forward to be utilised in 2024/2025. Housing and Technical 0.025 Total Housing and Technical Resources 1.510 Total Resource Proposed Transfers to Reserves 1.750 Loan Charges Loan Charges Underspend Underspend to be set aside to manage future overspends predicted in Loan Charges as previously advised to members (Council, 18 January 2023) Loan Charges 3.758 Loan Charges Underspend Underspend from Deposit Interest and Transformation Fund borrowing to be set aside as included in the 2024/2025 Budget Strategy. (Executive Committee, 22 November 2023) Loan Charges 5.500 Total Loan Charges Proposed Transfers to Reserves 9.258 Corporate Items Service Concessions Underspend on Loan Charges used manage anticipated overspends in future years. Corporate Items 0.437 Insurance Fund The Insurance Fund will require additional budget into 2024/2025. Corporate Items 0.300 Central Energy Efficiency Fund (CEEF) Resources are allocated funding from the CEEF Reserve to pay for spend to save projects which they repay over future years from the revenue savings generated by the project. This transfer represents the payback of savings from Resources and allows the Reserve to be regenerated for use on future projects. Corporate Items 0.246 Total Corporate Items Proposed Transfers to Reserves 0.983 Investments 2023/24 (T/f to Reserves) Front Line First – Facilities, Waste and Grounds From the total investment of £3 million, £1.086 million has been retained for spend in 2023/2024 with the remaining £1.914 million to be transferred to reserves for use in future years. The £1.914 million has been moved to the budget line 2023/2024 Investments – Transfers to Reserves and will be transferred to Reserves at the year-end. Investments 2023/24 (T/f to Reserves) 1.914 Pre-School Clothing Grant From the total investment of £1.350 million, an amount of £0.270 million has been retained for spend in 2023/2024 with the remaining £1.080 million to be transferred to reserves for use in the next 4 years. The £1.080 million has been moved to the budget line 2023/2024 Investments – Transfers to Reserves and will be transferred to Reserves at the year-end. Investments 2023/24 (T/f to Reserves) 1.080 Total Investments 2023/24 (T/f to Reserves) 2.994 Total Proposed Transfers 14.985 Additional Transfers to Reserves – Use of Outturn Underspend Budget Pressures It is proposed that £3.000 million be transferred to reserves and be used to fund Budget pressures into 2024/2025. This proposal is to use this temporary funding to manage the timing of when permanent budget solutions are identified / delivered. Use of Outturn Underspend 3.000 Contribution to Budget Strategy In addition, it is proposed that £6.000 million be transferred to reserves. These monies could be used in the Council’s Budget Strategy, bearing in mind the previously identified savings requirement of £95.8 million across the 4 years from 2024/2025. Use of Outturn Underspend 6.000 Total Additional Transfers to Reserves – Use of Outturn Underspend 9.000 45
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Appendix 3 SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report (AFTER Transfers) Period Ended 1 December 2023 (No.9) Committee Annual Budget Annual Forecast AFTER Transfers Annual Forecast Variance AFTER Transfers Budget Proportion To 01/12/23 Actual to Period 10 01/12/23 Variance to 01/12/23 Departments: £m £m £m £m £m £m Community and Enterprise Resources 139.279 139.279 0.000 86.137 86.137 0.000 Facilities, Waste and Grounds 83.200 82.873 0.327 52.467 52.035 0.432 under Leisure and Culture Services 23.227 23.244 (0.017) 16.852 16.852 0.000 Planning and Regulatory Services 5.382 5.018 0.364 3.612 3.491 0.121 under Enterprise and Sustainable Development 5.973 5.664 0.309 1.709 1.548 0.161 under Roads, Transportation and Fleet 21.497 22.480 (0.983) 11.497 12.211 (0.714) over Education Resources 439.709 440.004 (0.295) 278.163 278.163 0.000 Education 439.709 440.004 (0.295) 278.163 278.163 0.000 Finance and Corporate Resources 44.104 44.320 (0.216) 35.497 35.497 0.000 Finance Services - Strategy 2.306 2.272 0.034 2.407 2.371 0.036 under Finance Services - Transactions 19.450 19.631 (0.181) 11.924 11.786 0.138 under Audit and Compliance Services 0.411 0.417 (0.006) 0.397 0.412 (0.015) over Information Technology Services 5.542 5.542 0.000 7.782 7.870 (0.088) over Communications and Strategy Services 2.966 2.966 0.000 2.319 2.310 0.009 under Administration and Licensing Services 4.510 4.730 (0.220) 3.457 3.623 (0.166) over Personnel Services 8.919 8.762 0.157 7.211 7.125 0.086 under Housing and Technical Resources 17.592 17.592 0.000 20.238 20.238 0.000 Housing Services 10.229 10.158 0.071 6.329 6.281 0.048 under Property Services 7.363 7.434 (0.071) 13.909 13.957 (0.048) over Social Work Resources 239.322 239.322 0.000 141.048 140.957 0.091 under Performance and Support Services 6.686 6.501 0.185 4.329 4.154 0.175 under Children and Families 48.885 49.175 (0.290) 31.841 32.192 (0.351) over Adults and Older People 182.252 182.252 0.000 103.459 103.343 0.116 under Justice and Substance Misuse 1.499 1.394 0.105 1.419 1.268 0.151 under Joint Boards 2.053 2.053 0.000 1.421 1.421 0.000 882.059 882.570 (0.511) 562.504 562.413 0.091 under Committee Annual Budget Annual Forecast AFTER Transfers Annual Forecast Variance AFTER Transfers Budget Proportion To 01/12/23 Actual to Period 10 01/12/23 Variance to 01/12/23 £m £m £m £m £m £m Service Departments Total 882.059 882.570 (0.511) 562.504 562.413 0.091 under CFCR 0.038 0.038 0.000 0.000 0.000 0.000 - Loan Charges 38.796 38.598 0.198 0.000 0.000 0.000 - Corporate Items (5.093) (11.144) 6.051 0.316 (0.186) 0.502 under Corporate Items – 23/24 Strategy 0.000 0.000 0.000 0.000 0.000 0.000 - Investments – 2023/24 (T/f to Reserves) 2.994 2.994 0.000 0.000 0.000 0.000 - Total Expenditure 918.794 913.056 5.738 562.820 562.227 0.593 under Council Tax 179.102 182.394 3.292 123.994 123.994 0.000 over Less: Council Tax Reduction Scheme (23.278) (23.308) (0.030) (16.116) (16.116) 0.000 over Net Council Tax 155.824 159.086 3.262 107.878 107.878 0.000 - General Revenue Grant 350.757 350.757 0.000 242.832 242.832 0.000 - Non-Domestic Rates 341.536 341.536 0.000 236.448 236.448 0.000 - Transfer from Reserves 70.677 70.677 0.000 70.677 70.677 0.000 - Total Income 918.794 922.056 3.262 657.835 657.835 0.000 - Net Expenditure / (Income) 0.000 (9.000) 9.000 (95.015) (95.608) 0.593 under 46
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Appendix 4 SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 1 December 2023 (No.9) Housing Revenue Account Annual Budget Forecast for Year Annual Forecast Variance Budget Proportion to 01/12/23 Actual to Period 9 01/12/23 Variance to 01/12/23 % Note £m £m £m £m £m £m Employee Costs 15.310 15.401 (0.091) 10.015 10.054 (0.039) over (0.4%) Property Costs 50.929 56.610 (5.681) 29.002 32.968 (3.966) over (13.7%) 1 Supplies & Services 0.653 0.691 (0.038) 0.478 0.488 (0.010) over (2.1%) Transport & Plant 0.196 0.189 0.007 0.130 0.121 0.009 under 6.9% Administration Costs 5.570 5.597 (0.027) 0.363 0.378 (0.015) over (4.1%) Payments to Other Bodies 2.974 2.979 (0.005) 1.395 1.401 (0.006) over (0.4%) Payments to Contractors 0.100 0.145 (0.045) 0.062 0.062 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 24.390 24.390 0.000 - 0.0% Total Controllable Expenditure 102.894 108.774 (5.880) 65.835 69.862 (4.027) over (6.1%) Total Controllable Income (115.940) (116.768) 0.828 (70.811) (71.086) 0.275 over recovered 0.4% 2 Transfer to/(from) Balance Sheet (4.907) (0.853) (4.054) (2.093) 0.000 (2.093) under recovered (100.0%) 3 Net Controllable Expenditure (17.953) (8.846) (9.107) (7.069) (1.224) (5.845) over (82.7%) Add: Non Controllable Budgets Financing Charges 17.953 8.846 9.107 5.584 0.000 5.845 under -100.0% Total Budget 0.000 0.000 0.000 (1.224) (1.224) 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. 47
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 1 February 2024 Report by: Chief Executive 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 1 December 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 49
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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 Chief Executive 15 January 2024 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Revenue Ledger prints to 1 December 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 50
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Appendix A South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 01 December 2023 (No 9) Community and Enterprise Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 9 01/12/23 Over/ Under 01/12/23 01/12/23 Service Departments :- £m £m £m £m £m £m Facilities, Waste and Grounds 83.200 82.873 0.327 52.467 52.035 0.432 under Leisure and Culture 23.227 23.244 (0.017) 16.852 16.852 0.000 Planning and Regulatory Services 5.382 5.018 0.364 3.612 3.491 0.121 under Environmental and Sustainable Devlopment 5.973 5.664 0.309 1.709 1.548 0.161 under Roads, Transportation and Fleet 21.497 22.480 (0.983) 11.497 12.211 (0.714) over Total Community and Enterprise Resources 139.279 139.279 (0.000) 86.137 86.137 0.000 5 51
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Community and Enterprise Resources Variance Analysis 2023/24 (Period 9) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 2,139k under APT&C Basic/Superannuation/NI - 2,734k under Facilities, Waste and Grounds Services – 1,420k under Planning and Regulatory Services - 234k under Enterprise and Sustainable Development – 164k under Roads, Transportation and Fleet Services - 916k under The variances are mainly due to vacant posts, with recruitment currently being progressed. Overtime - (508k) over Facilities, Waste and Grounds Services - (458k) 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). 52
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Roads, Transportation and Fleet Services - (33k) over Planning and Regulatory Services - (15k) 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 - (55k) over Facilities, Waste and Grounds Services - (44k) over The overspend relates to the ongoing cost of early retirals. Roads, Transportation and Fleet Services - (11k) over The overspend relates to the ongoing cost of early retirals. Property Costs (103k) over Repairs & Maintenance - Internal Contractors - (23k) over Roads, Transportation and Fleet Services - (18k) over The overspend mainly relates to the upkeep of the road’s construction depots. Repairs & Maintenance - External Contractors - (14k) over Roads, Transportation and Fleet Services - (8k) over The overspend mainly relates to the upkeep of the road’s construction depots. Cleaning & Janitorial Supplies - (30k) over Facilities, Waste and Grounds Services - (30k) over The overspend relates to an increase in costs for cleaning materials. Health and Hygiene Materials - (22k) over Facilities, Waste and Grounds Services - (22k) over The overspend is due to an increase in costs for sanitary and nappy bins within facilities. 53
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (332k) over Computer Equipment Purchase – 25k under Facilities, Waste and Grounds Services - 69k under Planning and Regulatory Services – (20k) over Roads, Transportation and Fleet Services - (16k) over The underspend is within Facilities and relates to the timing of spend on laptops. This is being offset by overspends in Equipment, Apparatus and Tools, and budgets will be realigned accordingly. The overspend mainly relates to the greater than budgeted costs on the IT system upgrade within Planning & Building Standards. The overspend mainly relates to the greater than budgeted costs on the IT system upgrade within Fleet Services. IT Equipment Maintenance – (56k) over Roads, Transportation and Fleet Services - (39k) 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. 54
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) Equipment, Apparatus and Tools – (77k) over Materials - (189k) over Protective Clothing and Uniforms - (31k) over Facilities, Waste and Grounds Services - (93k) over Facilities, Waste and Grounds Services - (187k) over Facilities, Waste and Grounds Services - (22k) over The overspend is within Facilities and relates to costs for equipment purchase, and essential repairs and maintenance. This is being offset by underspends in Computer Equipment, and budgets will be realigned accordingly. The overspend mainly relates to an increased level of spend on replacement domestic waste bins. The overspend is mainly due to the requirement for new improved PPE for operatives within Facilities. Transport and Plant (945k) over Fleet Services - Vehicle Hires - (106k) over Roads, Transportation and Fleet - (106k) over The overspend is mainly due to the timing of the achievement of efficiencies within Fleet. Fleet Services - Repairs - (1,046k) over Roads, Transportation and Fleet - (1,046k) over The overspend is mainly due to the timing of the achievement of efficiencies within Fleet and also the costs within the workshop for outside repairs and materials being greater than anticipated. This is partially offset by an underspend in employee costs. 55
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont.) Fleet Service Charges - Leasing - 169k under Roads, Transportation and Fleet - 171k under The underspend is within Fleet and relates to a change in leasing periods for Passenger Service Agreements and Pool Cars. Fleet Service Charges - Contract Hire - (46k) over Roads, Transportation and Fleet - (33k) over The overspend is within Fleet and relates to electric contract hires. Fleet Service Charges - Fuel - 125k under Roads, Transportation and Fleet - 112k under Fleet spend is lower than budget due to use of electric vehicles. Administration (93k) over Printing and Stationery - (19k) over Facilities, Waste and Grounds Services - (10k) over Roads, Transportation and Fleet - (8k) over The overspend is mainly due the printing of menus and promotional material within Facilities Management. The overspend is mainly due to expenditure on Health and Safety manuals within Roads Contracting. Medical Costs - (42k) over Facilities, Waste and Grounds Services - (31k) over The overspend reflects a higher than anticipated level of medical referrals to date. Roads, Transportation and Fleet - (10k) over The overspend reflects a higher than anticipated level of medical referrals to date. 56
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (475k) over Payment to Private Contractor - (473k) over Planning and Regulatory Services - (464k) over The overspend relates to an increase in demand for Clinical Waste services, offset by an over recovery of income. Income (187k) under recovered Sales General - (23k) under recovered Facilities, Waste and Grounds Services - (23k) under recovered The under recovery is due to a decrease in School Meals income within Facilities Management due to demand. Fees and Charges - General - (308k) under recovered Facilities, Waste and Grounds Services - (22k) under recovered Planning and Regulatory Services – (41k) under recovered Roads, Transportation and Fleet - (245k) under recovered The under recovery is mainly due to the decrease in the uptake of the Care of Gardens service within Grounds. The under recovery is mainly due to the current level of Planning and Building Standards applications income being less than anticipated. The under recovery is within Parking where the demand is less than anticipated. Fees and Charges - Department of the Authority - 511k over recovered Planning and Regulatory Services - 486k over recovered The over recovery relates to income received for clinical waste which offsets the over spend within Payment to Contractors. 57
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Fleet Services – 114k over recovered Roads, Transportation and Fleet - 114k over recovered The over recovery is mainly due an increased level of income from vehicle maintenance within Fleet Services, which offsets the expenditure within the workshop (Transport & Plant, Fleet Services – Repairs). Other Income – (111k) under recovered Roads, Transportation and Fleet - (112k) under recovered. Fleet is under recovered mainly due to a decrease in the demand for pool cars. Recharges - Departments of the Authority - (398k) under recovered Roads, Transportation and Fleet - (347k) under recovered. The current level of income from maintenance works is lower than anticipated within Roads Construction. Facilities, Waste and Grounds Services - (51k) 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. 58
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 9 PERIOD 9 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 81,089 1,209 under 1,503 under 1,943 under 50,816 48,262 2,554 under APT & C OVERTIME 1,569 (259) over (282) over (338) over 718 1,226 (508) over APT & C SUPERANNUATION 12,366 (83) over (95) over (58) over 8,629 8,632 (3) over APT & C NIC 6,084 120 under 146 under 213 under 4,309 4,126 183 under TRAVEL AND SUBSISTENCE 75 1 under 2 under 2 under 47 42 5 under OTHER EMPLOYEE COSTS 137 1 under (1) over (7) over 129 137 (8) over PENSION INCREASES 1,107 (7) over (12) over (7) over 738 767 (29) over ADDITIONAL PENSION COSTS 0 (36) over (42) over (42) over 0 55 (55) over EMPLOYEE COSTS 102,427 946 under 1,219 under 1,706 under 65,386 63,247 2,139 under PROPERTY COSTS RATES 982 0 0 7 under 906 900 6 under SCOTTISH WATER - UNMETERED CHARGES 25 0 0 0 10 11 (1) over SCOTTISH WATER - METERED CHARGES 155 (3) over (2) over (3) over 94 93 1 under RENT 590 0 0 3 under 289 291 (2) over SERVICE CHARGE 42 (1) over (1) over 0 39 41 (2) over FACTORING CHARGES 16 0 0 (4) over 15 19 (4) over PROPERTY INSURANCE 291 0 0 1 under 278 272 6 under SECURITY COSTS 42 0 2 under 2 under 29 30 (1) over GROUND MAINTENANCE 8 0 0 0 0 0 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 648 (2) over (6) over (15) over 100 123 (23) over LIFE CYCLE MAINTENANCE 0 (4) over (4) over (4) over 0 0 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 31 (9) over (7) over (10) over 7 21 (14) over FIXED ELECTRICAL 0 0 0 (2) over 0 0 0 ELECTRICITY - CONTRACT 1,380 (2) over (1) over (3) over 598 602 (4) over GAS 165 1 under 3 under 2 under 81 79 2 under HEATING OIL 14 0 0 0 4 4 0 CLEANING CONTRACT 23 0 0 0 15 15 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 428 (3) over (22) over (22) over 308 338 (30) over HEALTH & HYGIENE MATERIALS 25 0 2 under (7) over 13 35 (22) over PEST CONTROL 0 0 0 0 0 4 (4) over REFUSE UPLIFT 404 (1) over (2) over (2) over 252 256 (4) over OTHER PROPERTY COSTS 31 (1) over (4) over (4) over 25 32 (7) over PROPERTY COSTS 5,300 (25) over (42) over (61) over 3,063 3,166 (103) over 59
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 9 PERIOD 9 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 5 under 4 under 4 under 535 510 25 under COMPUTER EQUIPMENT MAINTENANCE 45 0 (1) over 3 under 12 12 0 I.T. EQUIPMENT MAINT-CONTRACT 304 (6) over (18) over (35) over 93 149 (56) over I.T. ELECTRONIC MESSAGING 74 2 under 2 under 2 under 0 0 0 EQUIPMENT, APPARATUS AND TOOLS 1,141 (7) over (7) over (6) over 412 489 (77) over SMALL TOOLS 107 0 0 0 17 4 13 under ADAPTATIONS FOR CLIENTS 0 (2) over (2) over (2) over 0 0 0 FURNISHINGS (INCL. CROCKERY & LINEN) 111 0 0 (3) over 58 63 (5) over MATERIALS 7,979 (18) over (12) over (4) over 4,949 5,138 (189) over MATERIALS (INSURABLE LOSSES) 0 0 0 0 0 2 (2) over MATERIALS, APPARATUS AND EQUIPMENT 9 (3) over (5) over (5) over 0 7 (7) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 0 0 0 0 0 FOODSTUFFS - GENERAL 5,545 (44) over (46) over (173) over 3,166 3,179 (13) over PROTECTIVE CLOTHING & UNIFORMS 207 (7) over (8) over (19) over 138 169 (31) over LAUNDRY COSTS 10 1 under 1 under 0 7 6 1 under OTHER SUPPLIES AND SERVICES 216 2 under (1) over 4 under 145 132 13 under MAJOR SUPPLY OF ELECTRICAL POWER 2,498 0 0 0 1,135 1,135 0 OUTSOURCED MAIL 0 (3) over (3) over (2) over 0 2 (2) over DELIVERY CHARGE 1 0 (1) over (1) over 0 2 (2) over I- PROCUREMENT ERRORS 0 (2) over (1) over 0 0 0 0 SUPPLIES AND SERVICES 18,831 (82) over (98) over (237) over 10,667 10,999 (332) over 60
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 9 PERIOD 9 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 ` ` TRANSPORT AND PLANT PURCHASE OF VEHICLES 156 0 0 0 156 156 0 PURCHASE OF PLANT 229 (7) over (7) over 0 21 22 (1) over FLEET SERVICES - DRIVERS 58 0 (7) over (7) over 58 65 (7) over FLEET SERVICES - FUEL 3,645 (2) over (3) over (9) over 2,515 2,558 (43) over FLEET SERVICES - VEHICLE HIRE 1,075 (59) over (71) over (83) over 1,014 1,120 (106) over POOL CAR CHARGES - RENTAL 56 0 (2) over (7) over 32 47 (15) over POOL CAR CHARGES - FUEL 22 2 under 2 under 3 under 14 1 13 under POOL CAR CHARGES - ADDITIONAL COSTS 7 0 (2) over (3) over 1 4 (3) over OTHER TRANSPORT COSTS 78 (1) over 0 1 under 55 50 5 under TRANSPORT INSURANCE 93 0 0 0 93 93 0 LICENCES 491 (5) over (2) over (4) over 356 374 (18) over FLEET SERVICES - REPAIRS 1,474 (411) over (517) over (648) over 850 1,896 (1,046) over PLANT SERVICES 19 0 0 0 2 2 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 4,420 (17) over (19) over (21) over 2,989 2,970 19 under FLEET SERVICE CHARGES - PLANT MAINTENANCE 269 1 under (3) over 0 163 162 1 under FLEET SERVICE CHARGES - ASSET MODIFICATION 71 0 5 under 1 under 24 16 8 under FLEET SERVICE CHARGES - LEASING 5,520 (4) over (4) over (2) over 3,563 3,394 169 under FLEET SERVICE CHARGES - HIRED VEHICLES 1,475 2 under 2 under (1) over 971 972 (1) over FLEET SERVICE CHARGES - CONTRACT HIRE 30 2 under 3 under (10) over 21 67 (46) over FLEET SERVICE CHARGES - ROAD FUND LICENCE 218 (2) over (1) over 2 under 126 123 3 under FLEET SERVICE CHARGES - FUEL 3,109 7 under 6 under 13 under 1,902 1,777 125 under FLEET SERVICE CHARGES - DRIVERS 102 0 (6) over (6) over 102 108 (6) over HIRE OF EXTERNAL VEHICLES 69 12 under 15 under 17 under 19 0 19 under HIRE OF EXTERNAL PLANT 328 (2) over (2) over (10) over 232 242 (10) over HIRE OF SKIPS 17 0 0 0 13 15 (2) over STORAGE 0 (1) over (1) over (2) over 0 3 (3) over TRANSPORT AND PLANT 23,031 (485) over (614) over (776) over 15,292 16,237 (945) over ADMINISTRATION PRINTING AND STATIONERY 135 (2) over (6) over (10) over 84 103 (19) over TELEPHONES 105 0 2 under 2 under 18 15 3 under MOBILE PHONES 64 3 under 1 under 2 under 12 12 0 ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 0 0 0 0 0 0 ADVERTISING - OTHER 80 (2) over 1 under 0 58 60 (2) over POSTAGES/COURIERS 32 1 under 1 under 1 under 22 27 (5) over MEMBERSHIP FEES/SUBSCRIPTIONS 55 (3) over (4) over (3) over 22 27 (5) over INSURANCE 260 0 0 0 260 261 (1) over MEDICAL COSTS 5 (18) over (23) over (33) over 4 46 (42) over LEGAL EXPENSES 2 (2) over (2) over (2) over 2 3 (1) over HOSPITALITY / CIVIC RECOGNITION 2 (1) over (3) over (3) over 1 4 (3) over INTERNET AGENCY FEES 23 0 0 0 19 19 0 SECURITY UPLIFT FEES 26 0 0 0 26 32 (6) over OTHER ADMIN COSTS 4 (1) over (2) over (2) over 1 2 (1) over CONFERENCES - MEMBERS (incl associated 0 (3) over (3) over (3) over 0 3 (3) over TRAINING 2 0 (1) over (1) over 0 8 (8) over ADMINISTRATION 803 (28) over (39) over (52) over 529 622 (93) over 61
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 9 PERIOD 9 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 ` ` PAYMENT TO OTHER BODIES SPTE: ANNUAL BUS SUBSIDY 1,892 0 0 0 1,573 1,573 0 SPTE: BUS OTHER 258 0 0 0 194 194 0 SPTE: FERRIES 29 0 0 0 22 22 0 SPTE: UNDERGROUND 1,318 0 0 0 989 989 0 SPTE: OTHER 1,727 0 0 0 1,295 1,295 0 SPTE: MAINTENANCE OF BUS SHELTERS AND STOPS 131 0 0 0 70 70 0 OTHER LOCAL AUTHORITIES 115 (3) over (3) over (3) over 41 35 6 under 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 7,458 2 under 2 under 2 under 1,545 1,551 (6) over EXTERNAL AUDIT FEES 3 0 0 0 2 2 0 PAYMENT TO OTHER BODIES 12,992 (1) over (1) over (1) over 5,731 5,731 0 PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 1,314 0 0 0 171 171 0 PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 57 under 15 under (1) over 163 165 (2) over PAYMENT TO PRIVATE CONTRACTOR 45,839 (57) over (111) over (167) over 30,285 30,758 (473) over PAYMENT TO INTERNAL CONSULTANTS 6 0 (10) over (6) over 4 4 0 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 0 0 0 (4) over 0 0 0 PAYMENT TO CONTRACTORS 47,461 0 (106) over (178) over 30,623 31,098 (475) over TRANSFER PAYMENTS CONCESSIONARY FARES 617 0 0 0 308 308 0 TRANSFER PAYMENTS 617 0 0 0 308 308 0 FINANCING CHARGES LEASING CHARGES - FINANCE 0 (1) over (1) over (1) over 0 1 (1) over I.T. EQUIPMENT LEASING-CONTRACT 184 (2) over (1) over (1) over 17 20 (3) over FINANCING CHARGES 184 (3) over (2) over (2) over 17 21 (4) over TOTAL EXPENDITURE 211,646 322 under 317 under 399 under 131,616 131,429 187 under 62
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 9 PERIOD 9 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 ` ` INCOME MILK SUBSIDIES FROM THE E.U. (37) 0 0 5 over rec (9) (13) 4 over rec CONTRIBUTIONS FROM OTHER BODIES (6,900) 13 over rec 0 6 over rec (2,568) (2,577) 9 over rec SALES - GENERAL (4,426) (57) under rec (64) under rec (76) under rec (2,628) (2,605) (23) under rec SALES - DEPARTMENTS OF THE AUTHORITY (120) 0 0 0 (116) (114) (2) under rec FEES AND CHARGES - GENERAL (9,326) (151) under rec (179) under rec (215) under rec (5,692) (5,384) (308) under rec FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (8,742) 5 over rec 91 over rec 209 over rec (7,210) (7,721) 511 over rec ELECTIONS - ACCOMMODATION USE 0 0 0 1 over rec 0 (14) 14 over rec RENTAL INCOME (395) 2 over rec 3 over rec 3 over rec (364) (367) 3 over rec FLEET SERVICES (12,275) (14) under rec (16) under rec (12) under rec (8,425) (8,539) 114 over rec OTHER INCOME (2,202) 6 over rec (4) under rec 11 over rec (1,423) (1,312) (111) under rec RECOVERY FROM CAPITAL (1,333) 0 0 0 (726) (726) 0 RECHARGES - DEPARTMENTS OF THE AUTHORITY (26,611) (126) under rec (148) under rec (331) under rec (16,318) (15,920) (398) under rec TOTAL INCOME (72,367) (322) under rec (317) under rec (399) under rec (45,479) (45,292) (187) under rec NET EXPENDITURE 139,279 0 0 0 86,137 86,137 0 63
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Appendix B South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 01 December 2023 (No 9) Education Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 9 01/12/23 Over/ Under 01/12/23 01/12/23 Service Departments :- £m £m £m £m £m £m Education 439.709 440.004 (0.295) 278.163 278.163 0.000 Total Education Resources 439.709 440.004 (0.295) 278.163 278.163 0.000 5 65
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Education Resources Variance Analysis 2023/24 (Period 9) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 182k under Teachers Basic / Superannuation / National Insurance - (300k) over APT&C Basic / Superannuation / National Insurance - 733k under Premature Retirals - (251k) over Schools - (300k) over Early Years - 733k under Schools - (251k) over The overspend relates to the increased use of supply teachers for absence cover. The underspend mainly relates to Early Years posts and is the result of staff turnover. The overspend relates to increased monthly costs for historic early retirals due to inflation levels and the cost of pensions. Supplies and Services (137k) over Materials, Apparatus and Equipment – (110k) over Schools – (110k) over The overspend is due to the additional cost of per capita expenditure reflecting the growth in pupil numbers. Transport and Plant (1,704k) over Pupil Transport - Special Educational Needs - (325k) over Pupil Transport - Strathclyde Passenger Transport - (1,371k) over Schools - (325k) over Schools - (1,371k) 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. 66
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Other Bodies (147k) over Payments to Other Bodies - 500k under Independent School Places - (647k) over Early Years - 500k under Schools - (647k) over The underspend is due to less than anticipated core Early Years spend to date including cross boundary charges to other Local Authorities. This overspend reflects the increased cost of placements for pupils with additional support needs in Independent Schools and is due to both an increase in the number of places and the cost of placements. Payment to Contractors 241k under Payment to Private Contractor - 241k under Non schools - 241k under The underspend relates to the timing of savings associated with the renewal of the insurance arrangements within the contract this year. Transfer Payments 300k under Footwear and Clothing Grants - 300k under Schools - 300k under The underspend reflects lower than anticipated expenditure on footwear and clothing grants during the financial year, reflecting current demand. Income 1,244k over recovered Fees and Charges - Other Local Authorities - 317k over recovered Schools - 317k 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. 67
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Subjective Head Variance Subjective Line Service / amount Explanation Income (cont) Early Years Fees - 927k over recovered Early Years - 927k 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. 68
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 9 PERIOD 9 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 184,569 0 0 0 117,920 118,144 (224) over TEACHERS SUPERANNUATION 40,238 0 0 0 26,906 26,958 (52) over TEACHERS NI 18,409 0 0 0 13,228 13,252 (24) over DAILY TEACHERS BASIC 1,880 0 0 0 1,880 1,880 0 TEACHERS TRAINING 387 0 0 0 140 140 0 APT&C BASIC 74,727 180 under 193 under 275 under 47,778 47,212 566 under APT&C OVERTIME 0 0 0 (8) over 0 0 0 APT&C SUPERANNUATION 12,838 64 under 77 under 91 under 9,131 9,025 106 under APT&C NIC 4,939 44 under 55 under 66 under 3,691 3,630 61 under SESSIONAL WORK 202 0 0 0 125 125 0 TRAVEL AND SUBSISTANCE 204 0 0 0 88 88 0 OTHER EMPLOYEE COSTS 196 0 0 0 114 114 0 PENSION INCREASES 459 3 under 3 under 3 under 289 284 5 under PREMATURE RETIRALS 5,040 0 0 0 3,107 3,358 (251) over ADDITIONAL PENSION COSTS 0 (27) over (27) over 0 0 5 (5) over EMPLOYEE COSTS 344,088 264 under 301 under 427 under 224,397 224,215 182 under PROPERTY COSTS RATES 17,703 0 0 0 17,675 17,675 0 SCOTTISH WATER - METERED (DRAINAGE) CHARGES 1,363 0 0 0 630 630 0 SCOTTISH WATER - METERED CHARGES 813 0 0 0 322 322 0 RENT 266 0 0 0 178 178 0 SERVICE CHARGE 39 0 (19) over (22) over 33 55 (22) over PROPERTY INSURANCE 482 0 0 0 482 487 (5) over SECURITY COSTS 67 0 0 0 34 34 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 54 0 0 0 22 22 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 42 0 0 0 42 42 0 ADAPTIONS - INTERNAL CONTRACTORS 131 0 0 0 126 126 0 ELECTRICITY - CONTRACT 8,616 0 0 0 3,503 3,503 0 GAS 4,043 0 0 0 1,368 1,368 0 HEATING OIL 164 0 0 0 32 32 0 SOLID FUEL 171 0 0 0 106 106 0 JANITOR SERVICE 104 0 0 0 48 48 0 JANITORIAL SUPPLIES 8 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 394 0 (30) over (75) over 382 394 (12) over HEALTH & HYGIENE MATERIALS 106 0 0 0 18 18 0 WINDOW CLEANING 2 0 0 0 0 0 0 REFUSE UPLIFT 16 0 0 0 16 16 0 OTHER PROPERTY COSTS 655 0 0 0 70 70 0 OFFICE ACCOM-FACILITIES MANAGEMENT 0 0 (4) over (4) over 0 4 (4) over ACCOMMODATION RECHARGE TO USERS 882 0 0 0 882 882 0 PROPERTY COSTS 36,439 0 (53) over (101) over 26,075 26,118 (43) over 69
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 9 PERIOD 9 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 152 0 0 0 152 152 0 COMPUTER EQUIPMENT RENTAL 2 0 0 0 0 0 0 I.T. EQUIPMENT MAINT-CONTRACT 3,302 0 0 0 2,460 2,460 0 I.T. ELECTRONIC MESSAGING 46 0 0 0 29 29 0 EQUIPMENT, APPARATUS AND TOOLS 58 0 0 0 28 28 0 SMALL TOOLS 3 0 0 0 3 3 0 AIDS FOR CLIENTS 119 0 (5) over (5) over 36 78 (42) over ADAPTATIONS FOR CLIENTS 14 0 0 0 14 14 0 SUPPLIES FOR CLIENTS 1 0 0 0 1 1 0 FURNITURE - OFFICE 20 0 0 0 17 17 0 FURNITURE - GENERAL 72 0 0 0 38 38 0 FURNISHINGS (INCL. CROCKERY & LINEN) 12 0 0 0 12 12 0 MATERIALS 21 0 0 0 21 21 0 MATERIALS, APPARATUS AND EQUIPMENT 1,799 (20) over (19) over (22) over 775 885 (110) over PUPIL EQUITY FUNDING 2,816 0 0 0 12 12 0 SAC FUNDING 58 0 0 0 0 0 0 LIBRARY/RESOURCE CENTREMATERIALS 77 0 0 0 49 49 0 AUDIO VISUAL 12 0 0 0 11 11 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 17 0 0 0 17 17 0 TV LICENCES - EDUCATION 24 0 0 0 5 5 0 FOODSTUFFS - GENERAL 98 0 0 0 98 98 0 PROTECTIVE CLOTHING & UNIFORMS 34 0 0 0 31 31 0 LAUNDRY COSTS 1 0 0 0 0 0 0 OTHER SUPPLIES AND SERVICES 27 0 0 0 0 0 0 HEALTH AND SAFETY 68 0 0 0 47 47 0 CATERING - CONTRACT 3,129 0 0 0 131 116 15 under CATERING - OUTWITH CONTRACT 8 0 0 0 2 2 0 CATERING - EXTERNAL 6 0 0 0 6 6 0 ARTIST FEES / PERFORMING ARTS / ENTERTA 9 0 0 0 9 9 0 DELIVERY CHARGE 4 0 0 0 4 4 0 SUPPLIES AND SERVICES 12,009 (20) over (24) over (27) over 4,008 4,145 (137) over 70
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 9 PERIOD 9 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 20 0 0 0 20 20 0 OTHER TRANSPORT COSTS 2 0 0 0 1 1 0 INSURANCE 3 0 0 0 3 3 0 FLEET SERVICE CHARGES - SCHEDULED MAINTENANCE 32 0 0 0 0 0 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 30 0 0 0 30 30 0 FLEET SERVICE CHARGES - LEASING 66 0 0 0 52 52 0 FLEET SERVICE CHARGES - HIRED VEHICLES 25 0 0 0 14 14 0 FLEET SERVICE CHARGES - ROAD FUND LICENCES/MOT 4 0 0 0 3 3 0 FLEET SERVICE CHARGES - FUEL 123 0 0 0 71 71 0 FLEET SERVICE CHARGES - DRIVERS 1,332 0 0 0 1,278 1,278 0 FLEET SERVICE CHARGES - BUS ESCORTS 438 0 0 0 293 293 0 HIRE OF EXTERNAL VEHICLES 144 0 0 0 142 142 0 HIRE OF EXTERNAL PLANT 1 0 0 0 0 0 0 HIRE OF SKIPS 6 (2) over (4) over (5) over 3 8 (5) over EXTERNAL TRANSPORT CONTRACT 4 0 0 0 2 4 (2) over STORAGE 0 0 0 (1) over 0 1 (1) over PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 6,766 0 (23) over (236) over 3,335 3,660 (325) over PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 6,787 (287) over (1,246) over (1,246) over 6,083 7,454 (1,371) over PUPIL TRANSPORT - OTHER 165 0 0 0 54 54 0 TAXI CHARGES - CONTRACTED 1 0 0 1 under 1 0 1 under TAXI CHARGES - AD HOC 0 (1) over (1) over (1) over 0 1 (1) over TRANSPORT AND PLANT 15,949 (290) over (1,274) over (1,488) over 11,385 13,089 (1,704) over ADMINISTRATION PRINTING AND STATIONERY 556 0 0 0 441 436 5 under TELEPHONES 218 0 0 0 125 125 0 MOBILE PHONES 8 0 0 0 7 7 0 ADVERTISING - OTHER 11 0 0 0 1 1 0 POSTAGES/COURIERS 62 0 0 0 32 32 0 MEMBERSHIP FEES/SUBSCRIPTIONS 238 0 0 0 234 234 0 INSURANCE 76 0 0 0 76 76 0 MEDICAL COSTS 16 0 0 0 15 15 0 HOSPITALITY / CIVIC RECOGNITION 5 0 0 0 5 5 0 SECURITY UPLIFT FEES 5 0 0 0 5 5 0 OTHER ADMIN COSTS 2 0 0 0 0 0 0 CONFERENCES - OFFICIALS (incl associated costs) 52 15 under 30 under 35 under 45 0 45 under TRAINING 356 0 0 0 317 317 0 ADMINISTRATION 1,605 15 under 30 under 35 under 1,303 1,253 50 under 71
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 9 PERIOD 9 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 LOCAL AUTHORITIES 1,432 (26) over (26) over (26) over 252 252 0 SCOTTISH QUALIFICATIONS AUTHORITY 1,563 0 0 0 1,563 1,563 0 PAYMENTS TO OTHER BODIES 19,867 0 500 under 500 under 13,559 13,059 500 under INDEPENDENT SCHOOL PLACES 5,907 (448) over (525) over (649) over 3,148 3,795 (647) over CONTRACT SPEECH THERAPY 678 0 0 0 0 0 0 SCHOOL ACTIVITIES 467 0 0 0 467 467 0 RESEARCH GRANTS - EDUCATION 43 0 0 0 43 43 0 PARENT COUNCILS (PREV.SCHOOL BOARDS) 26 0 0 0 12 12 0 P.E. FACILITIES 51 0 0 0 5 5 0 ACTIVITIES PROGRAMME 536 0 0 0 71 71 0 COUNSELLING 1,194 0 0 0 733 733 0 COPYRIGHT AGREEMENT 214 0 0 0 214 214 0 PRIVATE INDIVIDUALS - GENERAL 25 0 0 0 22 22 0 PAYMENT TO OTHER BODIES 32,003 (474) over (51) over (175) over 20,089 20,236 (147) over PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 44,115 0 0 75 under 24,882 24,641 241 under PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 1 0 0 0 0 0 0 PAYMENT TO CONTRACTORS 44,116 0 0 75 under 24,882 24,641 241 under TRANSFER PAYMENTS EDUCATION MAINTENANCE ALLOWANCE 506 0 0 0 506 506 0 FOOTWEAR & CLOTHING GRANTS 2,273 0 200 under 260 under 2,136 1,836 300 under WORK EXPERIENCE 11 0 0 0 1 1 0 CONCESSIONARY FARES 0 0 (1) over (1) over 0 0 0 TRANSFER PAYMENTS 2,790 0 199 under 259 under 2,643 2,343 300 under FINANCING CHARGES LEASING CHARGES - OPERATIONAL 3 0 0 0 0 0 0 I.T. EQUIPMENT LEASING - CONTRACT 374 0 0 0 212 198 14 under FINANCING CHARGES 377 0 0 0 212 198 14 under TOTAL EXPENDITURE 489,376 (505) over (872) over (995) over 314,994 316,238 (1,244) over 72
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 9 PERIOD 9 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 (43,627) 0 0 0 (31,628) (31,628) 0 CONTRIBUTIONS FROM OTHER BODIES (3,707) 0 0 0 (3,521) (3,521) 0 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (744) 0 218 over rec 233 over rec (197) (514) 317 over rec PLAYGROUP ACCOMMODATION CHARGE (10) 0 0 0 0 0 0 EARLY YEARS FEES (410) 505 over rec 654 over rec 762 over rec (333) (1,260) 927 over rec RENTAL INCOME (20) 0 0 0 (8) (8) 0 COURSE FEES (35) 0 0 0 (35) (35) 0 OTHER INCOME (62) 0 0 0 (62) (62) 0 ACCOMMODATION INCOME FROM USERS (882) 0 0 0 (882) (882) 0 INCOME (49,667) 505 over rec 872 over rec 995 over rec (36,831) (38,075) 1,244 over rec NET EXPENDITURE 439,709 0 0 0 278,163 278,163 0 73
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Appendix C South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 01 December 2023 (No 9) Finance and Corporate Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 9 01/12/23 Over/ Under 01/12/23 01/12/23 Service Departments :- £m £m £m £m £m £m Finance Services - Strategy 2.306 2.272 0.034 2.407 2.371 0.036 under Finance Services - Transactions 19.450 19.631 (0.181) 11.924 11.786 0.138 under Audit and Compliance Services 0.411 0.417 (0.006) 0.397 0.412 (0.015) over Information Technology Services 5.542 5.542 0.000 7.782 7.870 (0.088) over Communications and Strategy Services 2.966 2.966 0.000 2.319 2.310 0.009 under Administration and Licensing Services 4.510 4.730 (0.220) 3.457 3.623 (0.166) over Personnel Services 8.919 8.762 0.157 7.211 7.125 0.086 under Total Finance and Corporate Resources 44.104 44.320 (0.216) 35.497 35.497 0.000 5 75
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Finance and Corporate Resources Variance Analysis 2023/24 (Period 9) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 482k under APT&C Basic / Superannuation / NI - 663k under Finance Services (Transactions) - 195k under The underspend is due to vacant posts within the Service which are being recruited in line with Service requirements. Administration, Legal and Licensing – (122k) over IT Services – 200k under Finance Services (Strategy) – 110k 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 (356k) over Computer Equipment Maintenance – (288k) over IT Services – (287k) over This overspend reflects the timing of expenditure, an element of which will be prepaid at the end of the year. 76
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) IT Equipment Maintenance Contract – (22k) Over Administration, Legal, and Licensing – (18k) Over The overspend reflects the costs of computer equipment required for service delivery. Administration Costs (146k) over Postages & Couriers – (48k) over Training – (50k) over Finance Services (Transactions) – (46k) over. Finance Services (Transactions) – (16k) over The overspend reflects additional postage costs required for service delivery. The overspend relates to training of Procurement Graduates and is offset by the underspend within employee costs. Payment to Other Bodies (79k) over External Audit Fees – (55k) over Finance Services (Strategy) – (55k) over The overspend reflects the uplift in external audit fees. Income 123k over recovered Contributions from Development Agencies – 73k over recovered. Other Income – 38k over recovered Personnel Services – 73k over recovered. Finance Services (Transactions) – 36k over recovered This over recovery reflects a higher than anticipated recharge of medical costs. This over recovery reflects a higher than anticipated number of procurement rebates. * The underlined variances represent new variances since the last report. 77
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 9 PERIOD 9 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 28,836 113 under 128 under 280 under 18,594 18,529 65 under APT & C OVERTIME 139 (13) over (14) over (16) over 91 120 (29) over APT & C SUPERANNUATION 5,872 62 under 151 under 163 under 4,274 3,907 367 under APT & C NIC 3,068 (24) over 50 under 30 under 2,129 1,898 231 under MANUAL BASIC 0 (7) over (14) over (1) over 0 24 (24) over MANUAL OVERTIME 0 (1) over (1) over (1) over 0 1 (1) over TRAVEL AND SUBSISTANCE 12 (4) over (6) over (3) over 9 15 (6) over OTHER EMPLOYEE COSTS 0 46 under (1) over (1) over 0 1 (1) over PENSION INCREASES 847 (30) over (53) over (72) over 552 650 (98) over ADDITIONAL PENSION COSTS 0 (12) over (22) over (22) over 0 22 (22) over EMPLOYEE COSTS 38,774 130 under 218 under 357 under 25,649 25,167 482 under PROPERTY COSTS RATES 42 0 0 0 18 18 0 SCOTTISH WATER - METERED CHARGES 0 0 0 0 0 1 (1) over RENT 21 0 0 (4) over 14 19 (5) over SERVICE CHARGE 1 0 0 (3) over 1 4 (3) over PROPERTY INSURANCE 1 0 0 0 0 0 0 SECURITY COSTS 128 0 (7) over 0 91 91 0 ELECTRICITY - CONTRACT 14 0 0 5 under 2 2 0 GAS 1 0 0 0 0 0 0 FIXTURE & FITTINGS 1,852 0 0 0 1,151 1,151 0 OTHER PROPERTY COSTS 2,196 0 0 2 under 5 5 0 PROPERTY COSTS 4,256 0 (7) over 0 1,282 1,291 (9) over SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 3,776 (34) over (133) over (11) over 3,388 3,404 (16) over COMPUTER EQUIPMENT MAINTENANCE 2,069 (22) over (24) over (241) over 2,061 2,349 (288) over I.T. EQUIPMENT MAINT - CONTRACT 583 (19) over (16) over (20) over 97 119 (22) over I.T. ELECTRONIC MESSAGING 126 0 3 under 2 under 0 0 0 EQUIPMENT, APPARATUS AND TOOLS 159 (1) over 0 (1) over 93 96 (3) over SUPPLIES FOR CLIENTS 219 0 0 0 129 129 0 FURNITURE - OFFICE 21 0 0 (9) over 9 9 0 FURNITURE - GENERAL 0 0 0 (1) over 0 1 (1) over MATERIALS 112 0 0 0 75 76 (1) over 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 (1) over (1) over 7 8 (1) over PROTECTIVE CLOTHING & UNIFORMS 4 0 0 0 1 1 0 OTHER SUPPLIES AND SERVICES 116 (5) over (5) over (6) over 69 77 (8) over HEALTH AND SAFETY 0 0 0 (1) over 0 1 (1) over CATERING - OUTWITH CONTRACT 6 0 0 0 0 0 0 OUTSOURCED MAIL 144 (5) over 0 (12) over 111 123 (12) over SUPPLIES AND SERVICES 7,367 (89) over (179) over (304) over 6,040 6,396 (356) over 78
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 9 PERIOD 9 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 1 under 0 0 0 OTHER TRANSPORT COSTS 0 0 0 (1) over 0 1 (1) over LICENCES 1 0 0 0 0 0 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 2 0 0 0 1 2 (1) over FLEET SERVICE CHARGES - LEASING 2 (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 (3) over (3) over 36 39 (3) over TRANSPORT AND PLANT 69 (1) over (4) over (4) over 40 46 (6) over ADMINISTRATION PRINTING AND STATIONERY 527 (1) over (1) over 1 under 303 305 (2) over TELEPHONES 1,587 1 under 0 (1) over 899 886 13 under MOBILE PHONES 178 (2) over (2) over (1) over 108 110 (2) over ADVERTISING - RECRUITMENT 21 0 (21) over 0 18 16 2 under ADVERTISING - OTHER 123 0 0 0 63 63 0 POSTAGES/COURIERS 964 (20) over (2) over (35) over 470 518 (48) over SMS MESSAGING 10 2 under 0 1 under 2 4 (2) over MEMBERSHIP FEES/SUBSCRIPTIONS 227 (1) over (7) over (5) over 208 215 (7) over INSURANCE 140 0 0 0 140 140 0 MEDICAL COSTS 134 (33) over (41) over (1) over 128 147 (19) over LEGAL EXPENSES 188 (18) over (4) over (18) over 107 122 (15) over HOSPITALITY / CIVIC RECOGNITION 30 0 0 0 14 14 0 PAYPOINT AGENCY FEES 70 (3) over 0 (7) over 42 52 (10) over SECURITY UPLIFT FEES 2 0 0 0 1 1 0 OTHER ADMIN COSTS 959 0 0 0 837 837 0 MEMBERS ALLOWANCES 1,870 0 0 0 1,215 1,213 2 under CONFERENCES - MEMBERS (incl associated costs) 9 0 0 0 6 9 (3) over CONFERENCES - OFFICIALS (incl associated costs) 11 1 under 0 (1) over 3 2 1 under TRAINING 770 (6) over (7) over (14) over 550 600 (50) over VOLUNTEERS' EXPENSES 0 (3) over (3) over (3) over 0 6 (6) over INTERNAL SUPPORT SERVICES ALLOCATION 42 0 0 0 0 0 0 ADMINISTRATION 7,862 (83) over (88) over (84) over 5,114 5,260 (146) over PAYMENT TO OTHER BODIES MANAGEMENT AND TECHNOLOGY TRAINING GRANT 10 0 0 0 10 18 (8) over YOUTH EMPLOYMENT TRAINING INITIATIVE 101 0 0 0 100 110 (10) over GRANTS TO VOLUNTARY ORGANISATIONS 678 0 0 0 522 522 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 41 0 0 0 41 80 (39) over PAYMENTS TO OTHER BODIES 3,514 0 (10) over (55) over 2,943 2,904 39 under EXTERNAL AUDIT FEES 516 0 (29) over (40) over 271 326 (55) over ACTIVITIES PROGRAMME 0 0 0 (2) over 0 5 (5) over PRIVATE INDIVIDUALS - GENERAL 0 0 0 (1) over 0 1 (1) over PAYMENT TO OTHER BODIES 4,860 0 (39) over (98) over 3,887 3,966 (79) over 79
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 9 PERIOD 9 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 CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 28 (26) over 0 (12) over 25 26 (1) over PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 231 0 (2) over 0 231 239 (8) over PAYMENT TO CONTRACTORS 259 (26) over (2) over (12) over 256 265 (9) over TRANSFER PAYMENTS RENT ALLOWANCE 23,581 0 0 0 15,262 15,262 0 RENT REBATES 42,069 0 0 0 24,530 24,530 0 TRANSFER PAYMENTS 65,650 0 0 0 39,792 39,792 0 FINANCING CHARGES LEASING CHARGES - OPERATIONAL 1 0 0 0 0 0 0 I.T. EQUIPMENT LEASING-CONTRACT 1,215 (1) over 4 under 0 381 381 0 FINANCING CHARGES 1,216 (1) over 4 under 0 381 381 0 TOTAL EXPENDITURE 130,313 (70) over (97) over (145) over 82,441 82,564 (123) over INCOME STATUTORY ADDITIONS - COST OF COLLECTION (815) 0 0 0 0 0 0 RENT REBATES SUBSIDY (37,191) 0 0 0 (23,443) (23,443) 0 RENT ALLOWANCE SUBSIDY (23,067) 0 0 0 (14,474) (14,474) 0 DWP SUBSIDY (1,170) 12 over rec 0 17 over rec (818) (835) 17 over rec DHP (283) 0 0 0 (283) (283) 0 CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (85) 0 33 over rec 49 over rec (85) (158) 73 over rec CONTRIBUTIONS FROM OTHER BODIES (295) 0 0 11 over rec (216) (227) 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 (4,204) 0 4 over rec (13) under rec (2,569) (2,553) (16) under rec CHARGES TO HEALTH BOARDS (38) 0 7 over rec 7 over rec (38) (45) 7 over rec FEES AND CHARGES - OTHER BODIES (221) 0 0 0 (145) (145) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,581) 0 0 11 over rec (1,551) (1,544) (7) under rec RENTAL INCOME (2) 0 0 0 0 0 0 BIRTH REGISTRATION (18) 0 0 0 (13) (13) 0 DEATH REGISTRATION (57) 0 0 0 (46) (46) 0 MARRIAGE STATUTORY FEES (120) 0 0 0 (73) (73) 0 EXTRACT ISSUE (105) 0 0 0 (58) (58) 0 MARRIAGES (54) 0 0 0 (31) (31) 0 CITIZENSHIP CEREMONIES (10) 0 0 0 (8) (8) 0 OTHER INCOME (9,083) 58 under 53 over rec 63 over rec (3,093) (3,131) 38 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 (86,209) 70 over rec 97 over rec 145 over rec (46,944) (47,067) 123 over rec NET EXPENDITURE 44,104 0 0 0 35,497 35,497 0 80
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Appendix D South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 01 December 2023 (No 9) Housing and Technical Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 9 01/12/23 Over/ Under 01/12/23 01/12/23 Service Departments :- £m £m £m £m £m £m Housing Services 10.229 10.158 0.071 6.329 6.281 0.048 under Property Services 7.363 7.434 (0.071) 13.909 13.957 (0.048) over Total Housing and Technical Resources 17.592 17.592 0.000 20.238 20.238 0.000 5 81
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Housing and Technical Resources (excl HRA) Variance Analysis 2023/24 (Period 9) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,266k under APT&C Basic / Overtime / Superannuation / National Insurance - 1,720k under Property Services - 1,668k under The variance relates to vacancies which are actively being recruited in line with Service requirements. Manual Basic / Overtime / Superannuation / National Insurance - (424k) over Property Services - (395k) over The variance reflects the current level of trade operatives and overtime required to meet service demands. Property Costs (1,103k) over Service Charge - (306k) over Bed and Breakfast - (76k) over Property Services - (306k) over Housing Services – (£76k) over The overspend relates to the cost of shopping centre service charges which are not recoverable from tenants. The overspend relates to greater than anticipated demand for the service. Repairs and Maintenance - Internal / External Contractor - (224k) over Property Services - (120k) over The overspend relates to additional expenditure in property maintenance and estates services. Housing Services – (104k) over The overspend relates to additional expenditure in homelessness. Electricity - Contract - (152k) over Property Services - (131k) over This relates to the current market prices for utilities which is higher than budget. 82
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Subjective Head Variance Subjective line Service / amount Explanation Fixtures & Fittings – (192k) over Housing Services – (192k) over This relates to the furniture costs within homeless temporary accommodation and is demand led. Refuse Uplift - (116k) over Property Services - (110k) over The level of uplifts varies depending on the current workload demands and timing of capital and revenue works. Supplies and Services (194k) over IT Maintenance Contract – 93k under Materials – (271k) over Property Services - 93k under Property Services - (271k) over The cost of the IT systems within Property Services were lower than anticipated reflecting the age of the current system. A new system is under development. Expenditure on materials varies depending on the current workload demands and timing of works on a wide variety of capital and revenue works. Transport & Plant 181k under Fleet Service Charges Vehicle Maintenance – (253k) over Hire of External Plant – 135k under Property Services - (243k) over Property Services - (135k) over The costs for maintaining vehicles has been higher than budgeted levels. Expenditure on hire of plant varies depending on the current workload demands and timing of works on a wide variety of capital and revenue works. 83
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Subjective Head Variance Subjective line Service / amount Explanation Hire of Scaffolding – 223k under Property Services - 223k under Expenditure on hires varies depending on the workload demands and timing of works on a wide variety of capital and revenue works. Administration Costs (130k) over Insurance – (105k) over Property Services - (94k) over This overspend is due to greater than budgeted insurance charges within Property Services. Payments to Contractors 382k under Payments to Private Contractors - 562k under Property Services - 395k under Housing Services – 167k 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. The underspend relates to commissioned services in the Homelessness budget where expenditure varies according to service requirements. Payment to External Consultants - (180k) over Property Services - (180k) over This overspend reflects the requirement to purchase external professional services within the Projects team, to meet current service demands. 84
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Subjective Head Variance Subjective line Service / amount Explanation Income (419k) under recovered Rental Income - (218k) under recovered Property Services - (219k) under recovered The under recovery relates to the shopping centre income which is lower than budgeted due to vacant units. House Rents – 171k over recovered Recovery from Capital / Recharges - Departments of the Authority - (352k) under recovered Housing Services – 171k over recovered Property Services - (352k) under recovered The over recovery relates to greater house rent income than budgeted due to an increase in homeless properties. 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. 85
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 9 PERIOD 9 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 17,322 571 under 709 under 855 under 11,070 9,817 1,253 under APT & C OVERTIME 195 17 under 21 under 30 under 127 91 36 under APT & C SUPERANNUATION 3,348 133 under 164 under 199 under 2,137 1,853 284 under APT & C NIC 1,799 78 under 96 under 120 under 1,146 999 147 under MANUAL BASIC 19,841 (16) over (32) over (37) over 13,094 13,069 25 under MANUAL OVERTIME 588 (175) over (217) over (251) over 382 789 (407) over MANUAL SUPERANNUATION 3,820 6 under 6 under 8 under 2,520 2,492 28 under MANUAL NIC 2,008 (27) over (33) over (37) over 1,325 1,395 (70) over TRAVEL AND SUBSISTANCE 26 0 - 2 under 2 under 17 10 7 under OTHER EMPLOYEE COSTS 501 10 under 11 under 7 under 251 253 (2) over PENSION INCREASES 602 (7) over (13) over (14) over 401 424 (23) over ADDITIONAL PENSION COSTS 13 (12) over (12) over (12) over 0 12 (12) over EMPLOYEE COSTS 50,063 578 under 702 under 870 under 32,470 31,204 1,266 under 86
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 9 PERIOD 9 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 2,254 36 under 0 - 29 under 2,146 2,115 31 under SCOTTISH WATER - UNMETERED CHARGES 12 3 under 3 under 4 under 7 0 7 under SCOTTISH WATER - METERED CHARGES 240 1 under (3) over (6) over 134 168 (34) over RENT 1,768 (1) over 0 - (1) over 1,334 1,351 (17) over SERVICE CHARGE 439 (69) over (165) over (176) over 207 513 (306) over FACTORING CHARGES 9 0 - 0 - 0 - 2 0 2 under OTHER ACCOMMODATION COSTS 2,579 25 under 25 under 25 under 2,347 2,429 (82) over BED AND BREAKFAST 27 (19) over (23) over (26) over 18 94 (76) over PROPERTY INSURANCE 374 0 - 0 - 0 - 363 366 (3) over SECURITY COSTS 299 16 under 24 under 24 under 204 166 38 under GROUND MAINTENANCE 52 (1) over (2) over (2) over 52 55 (3) over GROUNDS MAINTENANCE ADDITIONAL WORKS 10 1 under 2 under 3 under 6 4 2 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 2,841 1,233 under 1,114 under 938 under 1,968 1,769 199 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 0 (1) over (1) over (3) over 0 20 (20) over LIFE CYCLE MAINTENANCE 781 (1,075) over (894) over (679) over 604 607 (3) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 430 (191) over (252) over (348) over 270 670 (400) over HOUSING - RENT FREE ACCOMMODATION 0 (5) over (6) over (7) over 0 9 (9) over GAS MAINTENANCE COSTS 0 0 - 0 - (1) over 0 0 0 - HOUSING - RENT W/O UNLET PERIODS 734 17 under 23 under 23 under 439 506 (67) over HOUSING - RENT W/O BAD PERIODS 778 11 under 11 under 2 under 194 121 73 under ASBESTOS 0 0 - 0 - 0 - 0 6 (6) over FIXED ELECTRICAL 0 0 - 0 - 0 - 0 1 (1) over EPC 0 0 - (1) over (1) over 0 0 0 - BOILER PLANT SERVICING 0 0 - (1) over (1) over 0 1 (1) over ELECTRICITY - CONTRACT 1,448 (115) over (87) over (91) over 631 783 (152) over ELECTRICITY - NON CONTRACT 29 5 under 7 under 8 under 19 8 11 under GAS 575 (23) over (8) over (4) over 257 232 25 under HEATING OIL 11 0 - 0 - 0 - 1 1 0 - FIXTURE & FITTINGS 882 (23) over (36) over 0 - 614 806 (192) over JANITOR SERVICE 164 0 - 0 - 0 - 160 152 8 under CLEANING CONTRACT 407 (22) over (22) over (22) over 392 410 (18) over CLEANING OUTWITH CONTRACT 0 (11) over (17) over (17) over 0 0 0 - CLEANING MATERIALS 10 1 under 2 under (1) over 6 3 3 under WINDOW CLEANING 2 1 under 1 under 1 under 1 1 0 - PEST CONTROL 6 0 - (1) over (3) over 6 9 (3) over REFUSE UPLIFT 405 (40) over (43) over (52) over 243 359 (116) over REMOVAL & STORAGE COSTS 51 8 under 11 under 15 under 37 21 16 under OTHER PROPERTY COSTS 556 7 under 14 under 15 under 455 450 5 under OFFICE ACCOM-FACILITIES MANAGEMENT 1,113 (18) over (18) over (18) over 1,091 1,103 (12) over ACCOMMODATION RECHARGE TO USERS 33 0 - 0 - 0 - 30 32 (2) over PROPERTY COSTS 19,319 (249) over (343) over (372) over 14,238 15,341 (1,103) over 87
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 9 PERIOD 9 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 499 (41) over (38) over (23) over 386 432 (46) over COMPUTER EQUIPMENT MAINTENANCE 7 3 under 3 under 3 under 0 0 0 - I.T. EQUIPMENT MAINT-CONTRACT 223 42 under 56 under 45 under 146 53 93 under EQUIPMENT, APPARATUS AND TOOLS 46 12 under 13 under 17 under 28 2 26 under SMALL TOOLS 0 0 - 0 - 0 - 0 1 (1) over ADAPTATIONS FOR CLIENTS 500 0 - (1) over (1) over 312 313 (1) over FURNITURE - OFFICE 0 (1) over (1) over (1) over 0 2 (2) over FURNISHINGS 0 (4) over (11) over (18) over 0 0 0 - MATERIALS 12,331 (96) over 48 under 163 under 7,276 7,547 (271) over MATERIALS, APPARATUS AND EQUIPMENT 0 0 - 0 - 0 - 0 1 (1) over AUDIO VISUAL 10 0 - 0 - 0 - 7 7 0 - PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 - 1 under 0 - 1 0 1 under TV LICENCES - EDUCATION 1 0 - 0 - 0 - 1 1 0 - FOODSTUFFS - GENERAL 2 0 - 0 - 0 - 0 0 0 - PROTECTIVE CLOTHING & UNIFORMS 44 8 under 7 under 6 under 27 24 3 under OTHER SUPPLIES AND SERVICES 165 (1) over 4 under (6) over 125 107 18 under HEALTH AND SAFETY 1 (1) over (1) over (1) over 1 1 0 - CATERING - CONTRACT 1 0 - 0 - 0 - 0 0 0 - OUTSOURCED MAIL 0 (7) over (8) over (10) over 0 14 (14) over BULK BUYING DISCOUNT 0 1 under 1 under 1 under 0 (1) 1 under SUPPLIES AND SERVICES 13,832 (85) over 73 under 175 under 8,310 8,504 (194) over TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 0 - 0 - 0 - 0 2 (2) over PURCHASE OF PLANT 125 (13) over (6) over (11) over 103 104 (1) over FLEET SERVICES - FUEL 0 (3) over (3) over (3) over 0 8 (8) over FLEET SERVICES - VEHICLE HIRE 36 0 - 0 - (9) over 36 36 0 - POOL CAR RECHARGE - RENTAL CHARGE 111 (4) over (4) over 21 under 58 29 29 under POOL CAR RECHARGE - FUEL 26 6 under 6 under 8 under 12 0 12 under POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 - 0 - 0 - 1 0 1 under OTHER TRANSPORT COSTS 0 (1) over (1) over (1) over 0 6 (6) over TRANSPORT INSURANCE 44 14 under 17 under 20 under 44 57 (13) over LICENCES 1 (5) over (5) over (5) over 1 3 (2) over PLANT SERVICES 7 (2) over (5) over (6) over 7 24 (17) over FLEET SERVICE CHARGES 9 0 - 0 - 0 - 4 4 0 - FLEET SERVICE CHARGES VEHICLE MAINTENANCE 326 (10) over (11) over (2) over 220 473 (253) over FLEET SERVICE CHARGES UNSCHEDULED LABOUR 1 1 under 1 under 1 under 1 0 1 under FLEET SERVICE CHARGES PLANT MAINTENANCE 7 0 - 0 - 0 - 7 9 (2) over FLEET SERVICE CHARGES ASSET MODIFICATIONS 15 0 - 1 under 1 under 9 2 7 under FLEET SERVICE CHARGES LEASING 1,397 (44) over (49) over (64) over 696 700 (4) over FLEET SERVICE CHARGES HIRED VEHICLES 201 8 under 12 under 13 under 145 143 2 under FLEET SERVICE CHARGES CONTRACT HIRE 49 3 under (5) over (8) over 31 25 6 under FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 116 (6) over (6) over (3) over 99 134 (35) over FLEET SERVICE CHARGES FUEL 841 2 under 11 under 11 under 578 487 91 under HIRE OF EXTERNAL VEHICLES 0 (1) over (1) over (6) over 0 1 (1) over HIRE OF EXTERNAL PLANT 257 60 under 10 under 12 under 173 38 135 under HIRE OF SCAFOLDING 1,077 29 under 41 under 48 under 672 449 223 under HIRE OF SKIPS 32 (50) over 0 - 0 - 20 0 20 under TAXI CHARGES - CONTRACTED 44 0 - (4) over 9 under 42 44 (2) over TRANSPORT AND PLANT 4,723 (16) over (1) over 26 under 2,959 2,778 181 under 88
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 9 PERIOD 9 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 83 5 under 2 under 1 under 54 49 5 under TELEPHONES 93 25 under 32 under 35 under 57 28 29 under MOBILE PHONES 50 9 under 12 under 15 under 24 19 5 under ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 7 0 - 0 - 0 - 5 0 5 under ADVERTISING - OTHER 6 1 under 1 under 2 under 3 1 2 under POSTAGES/COURIERS 21 (7) over (8) over (9) over 13 23 (10) over MEMBERSHIP FEES/SUBSCRIPTIONS 13 1 under 1 under 4 under 7 55 (48) over INSURANCE 216 18 under 9 under 11 under 216 321 (105) over MEDICAL COSTS 16 (1) over (2) over (7) over 13 20 (7) over LEGAL EXPENSES 16 (4) over (6) over (7) over 13 14 (1) over PETTY OUTLAYS 12 (4) over (6) over (5) over 8 10 (2) over HOSPITALITY / CIVIC RECOGNITION 2 (2) over (2) over (3) over 2 5 (3) over PAYPOINT AGENCY FEES 0 (4) over (4) over (4) over 0 5 (5) over OTHER ADMIN COSTS 13 1 under 2 under 1 under 7 3 4 under TRAINING 0 (1) over (1) over (1) over 0 4 (4) over INTERNAL SUPPORT SERVICES ALLOCATION 457 0 - 0 - 0 - 5 0 5 under CENTRAL ADMINISTRATION 2,749 0 - 0 - 0 - 0 0 0 - ADMINISTRATION 3,754 37 under 30 under 33 under 427 557 (130) over PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,529 14 under 0 - 0 - 282 282 0 - PAYMENTS TO OTHER BODIES 1,186 0 - 0 - 10 under 648 514 134 under SUPPORTING PEOPLE INTERNAL PROVIDER 1,130 0 - 8 under 9 under 782 839 (57) over SUPPORTING PEOPLE EXTERNAL PROVIDER 732 32 under 33 under 11 under 395 309 86 under HOUSING ADMINISTRATION 886 0 - 0 - 0 - 810 810 0 - ASSISTANCE TO HOME OWNERS 1,982 0 - 0 - 0 - 1,182 1,327 (145) over PRIVATE INDIVIDUALS - GENERAL 155 0 - 0 - (33) over 117 117 0 - PAYMENT TO OTHER BODIES 8,600 46 under 41 under (3) over 4,216 4,198 18 under PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 0 0 - (5) over (5) over 0 0 0 - PAYMENT TO PRIVATE CONTRACTOR 12,484 267 under 1,467 under 1,889 under 7,177 6,615 562 under PAYMENT TO EXTERNAL CONSULTANTS 381 (52) over (58) over (70) over 165 345 (180) over PAYMENT TO CONTRACTORS 12,865 215 under 1,404 under 1,814 under 7,342 6,960 382 under FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 152 1 under 1 under 2 under 18 20 (2) over INTEREST ON REVENUE BALANCES 2 1 under 1 under 1 under 1 0 1 under FINANCING CHARGES 154 2 under 2 under 3 under 19 20 (1) over TOTAL EXPENDITURE 113,310 528 under 1,908 under 2,546 under 69,981 69,562 419 under 89
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 9 PERIOD 9 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 (1,166) 0 - 3 over rec (11) under rec (1,166) (1,166) 0 - SALES - DEPARTMENTS OF THE AUTHORITY (460) 0 - 0 - 0 - 0 0 0 - FEES AND CHARGES - GENERAL (580) (10) under rec (7) under rec (16) under rec (471) (560) 89 over rec FEES AND CHARGES - DEPARTMENTS OF THE A (48) 0 - 0 - 0 - 0 0 0 - RENTAL INCOME (4,775) (148) under rec (167) under rec (164) under rec (3,456) (3,238) (218) under rec HOUSE RENTS (5,967) 37 over rec 32 over rec 30 over rec (4,307) (4,478) 171 over rec OTHER INCOME (3,057) (8) under rec 0 - (20) under rec (1,715) (1,606) (109) under rec REALLOCATION OF CENTRAL SUPPORT COSTS (876) 0 - 0 - 0 - 0 0 0 - REALLOCATION OF SUPPORT COSTS (1,629) 0 - 0 - 0 - 0 0 0 - RECOVERY FROM CAPITAL (33,368) (3,429) under rec (3,972) under rec (4,426) under rec (15,321) (12,524) (2,797) under rec RECHARGES - DEPARTMENTS OF AUTHORITY (43,792) 3,030 over rec 2,280 over rec 2,061 over rec (23,307) (25,752) 2,445 over rec MANUAL RECHARGES - DEPARTMENTS OF AUTHORITY 0 0 - (77) under rec 0 - 0 0 0 - INCOME (95,718) (528) under rec (1,908) under rec (2,546) under rec (49,743) (49,324) (419) under rec NET EXPENDITURE 17,592 0 - 0 - 0 - 20,238 20,238 0 - 90
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Appendix E Housing and Technical Resources - HRA Variance Analysis 2023/24 (Period 9) Subjective Head Variance Subjective line Service / amount Explanation Property Costs (3,966k) over Repairs and Maintenance - Internal and External Contractor - (4,339k) over HRA The 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. Housing – Rent Write off Unlet Periods/Bad Periods – 493k under Fixtures & Fittings – (105k) over HRA HRA The net underspend reflects a lower than anticipated level of bad debt provision. During the year collection rates for rental income have been better than forecast, which is due in part to schemes such as the tenancy sustainment fund mitigating the overall level of debt. This budget is demand led and the overspend reflects the increased demand during the year. Income (1,818k) under recovered House Rents - 390k over recovered HRA The over recovery is due to the timing of new builds which completed ahead of the anticipated profiles. 5 91
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont) Year End Transfer from the Balance Sheet – (2,093k) under recovered HRA The budget assumes a level of transfer from reserves, due to the current net underspend across the service. This is mainly as a result of the aforementioned recovery of costs from chargeable services. 92
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 9 PERIOD 9 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 11,776 (34) over (49) over (61) over 7,719 7,704 15 under APT & C OVERTIME 78 7 under 10 under 12 under 50 47 3 under APT & C SUPERANNUATION 2,097 (35) over (46) over (60) over 1,363 1,435 (72) over APT & C NIC 1,120 24 under 29 under 30 under 728 708 20 under TRAVEL AND SUBSISTANCE 28 9 under 10 under 12 under 18 3 15 under OTHER EMPLOYEE COSTS 0 0 - (1) over (1) over 0 1 (1) over PENSION INCREASES 211 (3) over (5) over (8) over 137 150 (13) over ADDITIONAL PENSION COSTS 0 (6) over (6) over (6) over 0 6 (6) over EMPLOYEE COSTS 15,310 (38) over (58) over (82) over 10,015 10,054 (39) over PROPERTY COSTS RATES 105 0 - 0 - 36 under 105 69 36 under SCOTTISH WATER - UNMETERED CHARGES 4 1 under 2 under 2 under 3 0 3 under SCOTTISH WATER - METERED CHARGES 8 (1) over (2) over (2) over 5 11 (6) 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 - (9) over (9) over 0 15 (15) over PROPERTY INSURANCE 1,484 0 - 0 - 0 - 1,484 1,484 0 - SECURITY COSTS 55 3 under 7 under 10 under 3 3 0 - GROUND MAINTENANCE 4,625 0 - 0 - 0 - 4,191 4,191 0 - REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 35,777 (368) over (463) over (1,046) over 18,067 22,373 (4,306) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 877 (23) over 8 under 27 under 540 573 (33) over HOUSING - RENT FREE ACCOMMODATION 155 0 - 0 - 0 - 109 177 (68) over HOUSING - RENT W/O UNLET PERIODS 2,445 0 - 0 - 0 - 1,748 1,969 (221) over HOUSING - RENT W/O BAD PERIODS 2,456 0 - 0 - 0 - 1,124 410 714 under ASBESTOS 139 13 under 17 under 19 under 91 50 41 under FIXED ELECTRICAL 0 (1) over (1) over (1) over 0 2 (2) over BOILER PLANT SERVICING 0 1 under 0 - 0 - 0 0 0 - ELECTRICITY - CONTRACT 1,358 0 - 0 - 0 - 572 572 0 - GAS 436 (16) over (17) over 6 under 221 221 0 - HEATING OIL 54 4 under 8 under 9 under 33 21 12 under SOLID FUEL 3 1 under 1 under 2 under 2 0 2 under FIXTURE & FITTINGS 58 0 - 0 - 0 - 38 143 (105) over JANITOR SERVICE 74 (1) over 4 under 10 under 51 30 21 under CLEANING CONTRACT 468 (122) over (123) over (123) over 468 468 0 - CLEANING MATERIALS 60 0 - 0 - 0 - 17 17 0 - WINDOW CLEANING 16 1 under 0 - 2 under 10 8 2 under PEST CONTROL 122 0 - 0 - 0 - 88 103 (15) over REFUSE UPLIFT 0 (12) over (15) over (18) over 0 24 (24) over REMOVAL & STORAGE COSTS 14 (1) over (1) over (1) over 9 10 (1) over OTHER PROPERTY COSTS 34 (8) over (6) over (5) over 23 24 (1) over PROPERTY COSTS 50,929 (530) over (590) over (1,082) over 29,002 32,968 (3,966) over 93
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 9 PERIOD 9 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 473 0 - 0 - 0 - 336 336 0 - COMPUTER EQUIPMENT RENTAL 0 0 - 0 - 0 - 0 11 (11) over I.T. EQUIPMENT MAINT-CONTRACT 75 0 - 0 - 0 - 63 63 0 - EQUIPMENT, APPARATUS AND TOOLS 13 0 - (1) over 0 - 9 10 (1) over FURNITURE - OFFICE 10 (1) over 0 - 1 under 6 5 1 under FURNITURE - GENERAL 0 0 - 0 - (1) over 0 1 (1) over MATERIALS, APPARATUS AND EQUIPMENT 0 (1) over (1) over (1) over 0 2 (2) over FOODSTUFFS - GENERAL 6 (15) over 0 - (1) over 4 6 (2) over PROTECTIVE CLOTHING & UNIFORMS 12 2 under 3 under 3 under 8 4 4 under LAUNDRY COSTS 16 (2) over (2) over (1) over 10 10 0 - OTHER SUPPLIES AND SERVICES 33 3 under 2 under 1 under 32 35 (3) over HEALTH AND SAFETY 15 3 under 4 under 6 under 10 4 6 under CATERING - CONTRACT 0 0 - (1) over (1) over 0 1 (1) over SUPPLIES AND SERVICES 653 (11) over 4 under 6 under 478 488 (10) over TRANSPORT AND PLANT POOL CAR RECHARGE - RENTAL CHARGE 26 1 under 2 under 4 under 16 9 7 under POOL CAR RECHARGE - FUEL 6 2 under 2 under 3 under 4 0 4 under POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 - 0 - 1 under 1 0 1 under OTHER TRANSPORT COSTS 0 0 - 0 - 0 - 0 5 (5) over FLEET SERVICE CHARGES VEHICLE MAINTENANCE 23 1 under 2 under 3 under 23 29 (6) over FLEET SERVICE CHARGES LEASING 72 (10) over (4) over 0 - 44 38 6 under FLEET SERVICE CHARGES HIRED VEHICLES 34 11 under 13 under 16 under 21 0 21 under FLEET SERVICE CHARGES CONTRACT HIRE 0 (1) over (1) over (3) over 0 7 (7) over FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 8 2 under 1 under 2 under 5 3 2 under FLEET SERVICE CHARGES FUEL 22 0 - 0 - 2 under 13 11 2 under HIRE OF SCAFOLDING 0 0 - 0 - 0 - 0 19 (19) over STORAGE 4 1 under 2 under 2 under 3 0 3 under TRANSPORT AND PLANT 196 7 under 17 under 30 under 130 121 9 under 94
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 9 PERIOD 9 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 - 52 52 0 - BULK PRINTING 52 0 - 0 - 0 - 0 0 0 - TELEPHONES 73 19 under 23 under 11 under 45 50 (5) over MOBILE PHONES 27 8 under 10 under 12 under 16 13 3 under ADVERTISING - OTHER 12 4 under 5 under 6 under 8 0 8 under POSTAGES/COURIERS 132 (8) over (12) over (11) over 117 117 0 - SMS MESSAGING 0 (4) over (4) over (4) over 0 4 (4) over MEMBERSHIP FEES/SUBSCRIPTIONS 38 (4) over (5) over (2) over 25 38 (13) over MEDICAL COSTS 25 1 under (2) over (2) over 16 18 (2) over LEGAL EXPENSES 61 (2) over (1) over 2 under 38 35 3 under PETTY OUTLAYS 4 1 under 2 under 2 under 3 0 3 under HOSPITALITY / CIVIC RECOGNITION 0 (4) over (4) over (4) over 0 7 (7) over GIRO BANK AGENCY FEES 9 4 under 5 under 6 under 7 0 7 under PAYPOINT AGENCY FEES 28 (2) over (3) over (4) over 17 21 (4) over INTERNET AGENCY FEES 6 2 under 3 under 3 under 4 0 4 under OTHER ADMIN COSTS 15 (6) over (7) over (6) over 10 21 (11) over CONFERENCES - OFFICIALS 7 2 under 3 under 3 under 5 2 3 under INTERNAL SUPPORT SERVICES ALLOCATION 5,020 0 - 0 - 0 - 0 0 0 - ADMINISTRATION 5,570 11 under 13 under 12 under 363 378 (15) over PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,909 0 - 0 - 0 - 1,353 1,353 0 - GRANTS TO VOLUNTARY ORGANISATIONS 2 0 - 0 - 0 - 0 0 0 - PAYMENTS TO VOLUNTARY ORGANISATIONS 31 0 - 0 - 0 - 10 10 0 - PAYMENTS TO OTHER BODIES 32 (12) over (23) over (100) over 32 38 (6) over PRIVATE INDIVIDUALS - GENERAL 0 (16) over (40) over (40) over 0 0 0 - PAYMENT TO OTHER BODIES 2,974 (28) over (63) over (140) over 1,395 1,401 (6) over PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 80 0 - 0 - 0 - 62 62 0 - PAYMENT TO EXTERNAL CONSULTANTS 20 0 - 0 - 0 - 0 0 0 - PAYMENT TO CONTRACTORS 100 0 - 0 - 0 - 62 62 0 - FINANCING CHARGES INTEREST-DEBT CHARGES 17,953 0 - 0 - 0 - 5,845 0 5,845 under I.T. EQUIPMENT LEASING-CONTRACT 67 0 - 0 - 0 - 5 5 0 - CFCR 27,162 (19) over (19) over 0 - 24,385 24,385 0 - INTEREST ON REVENUE BALANCES (67) 0 - 0 - 0 - 0 0 0 - FINANCING CHARGES 45,115 (19) over (19) over 0 - 30,235 24,390 5,845 under TOTAL EXPENDITURE 120,847 (608) over (696) over (1,256) over 71,680 69,862 1,818 under 95
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 9 PERIOD 9 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 - (810) (810) 0 - FEES AND CHARGES - GENERAL (4,547) 0 - 0 - 0 - (1,618) (1,618) 0 - RENTAL INCOME (449) 0 - 0 - 0 - 0 0 0 - HOUSE RENTS (104,668) 168 over rec 193 over rec 250 over rec (65,414) (65,804) 390 over rec LOCK UP RENTS (2,679) (26) under rec (26) under rec (26) under rec (2,009) (1,970) (39) under rec INSURANCE RECOVERIES (250) 0 - 0 - 0 - 0 (42) 42 over rec OTHER INCOME (1,745) 0 - 0 - 0 - (960) (842) (118) under rec YEAR END T/FER TO BALANCE SHEET (4,907) 466 over rec 529 over rec 1,032 over rec (2,093) 0 (2,093) under rec INCOME (120,847) 608 over rec 696 over rec 1,256 over rec (72,904) (71,086) (1,818) under rec NET EXPENDITURE 0 0 - 0 - 0 - (1,224) (1,224) 0 - 96
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Appendix F South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 01 December 2023 (No 9) Social Work Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 9 01/12/23 Over/ Under 01/12/23 01/12/23 Service Departments :- £m £m £m £m £m £m Performance and Support Services 6.686 6.582 0.104 4.329 4.154 0.175 under Children and Families 48.885 49.094 (0.209) 31.841 32.192 (0.351) over Adults and Older People 182.252 182.252 0.000 103.459 103.343 0.116 under Justice and Substance Misuse 1.499 1.394 0.105 1.419 1.268 0.151 under Total Social Work Resources 239.322 239.322 (0.000) 141.048 140.957 0.091 under 5 97
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Social Work Resources Variance Analysis 2023/24 (Period 9) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (586k) over Admin & Clerical Staff – 403k under Managerial Support Specialist Staff - (750k) over Performance and Support – 194k under Adult and Older People – 148k under Performance and Support – (67k) over Children and Families – (107k) over Adult and Older People – (701k) over Justice – 125k under All Admin underspends are due to staffing vacancies which are being filled. This underspend relates to Scheduling Assistant vacancies in Homecare, which are being recruited. This is offset by overtime costs in Managerial Support Specialist Staff (below). This overspend is a result of turnover being less than anticipated to date. 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. 98
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont) Basic Grade Social Workers - 999k under Hospital Social Workers – (109k) over Care Staff – (73k) over Home Carers – (117k) over Children and Families – 771k under Adult and Older People – 163k under Justice – 66k under Adult and Older People – (109k) over Children and Families – (212k) over Adult and Older People – 139k under Adult and Older People – (117k) 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 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 is due to the level of overtime being incurred to manage staff absences due to sickness, maternity leave etc. 99
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont) Other Employee Costs – 23k under Children & Families - 133k under Adult and Older People – (139k) over This is a temporary funding solution due to the implementation of new funding and will be required in full next financial year. This cost is in relation to agency staffing costs and is offset by the underspend in Social Workers. Property Costs (84k) over Rent – (36k) over Adult and Older People – (52k) over This overspend has arisen from an increase in rent costs. Supplies and Services (370k) over Computer Equipment Purchase – (195k) over Aids and Adaptions – (183k) over Adult and Older People – (166k) over Adult and Older People – (180k) over This overspend relates to an increase in the contract renewal for the Home Care scheduling system. This overspend relates to the additional demand for equipment. Transport and Plant (130k) over Other Transport Costs – (64k) over Fleet Service Charges – Vehicle Maintenance – (126k) over Children & Families – (58k) over Adult and Older People – (109k) over This reflects the commitments in respect of transporting children to and from school or respite. This overspend relates to leasing charges for vehicles within Home Care required to deliver the service. 100
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont) Fleet Service Charges – Drivers – 45k under Performance & Support – 45k under The underspend has arisen from the cessation of voluntary clubs. Administration (107k) over Legal Expenses (65k) over Children & Families – (53k) over The overspend relates to contested guardianship/adoption. Payment to Other Bodies 154k under Payments to Voluntary Organisations - 63k under Payment to Other Bodies – 159k under Private Individuals – General – 124k under Social work – Foster Parents – (197k) over Children and Families – 60k under Children & Families – 162k under Children & Families – 127k under Children and Families – (197k) over This underspend relates to Supported Accommodation which is being used to fund pressures elsewhere within the Service. This is a temporary funding solution due to service changes and is required in full next financial year. The underspend relates to the Supported Carer and short break service where recruitment for the service is ongoing. This overspend is a result of the continuing requirement for children’s external foster placements. Payment to Contactors (512k) over Payment to Private Contractor – Default – 184k under Adult and Older People – 186k under This underspend is attributable to commissioning and procurement savings arising from service reviews. 101
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (cont) Long Term Care – (837k) over Respite – 145k under Home Support – 178k under Respite awaiting long term care – (169k) over Children and Families - (987k) over Adult and Older People – 150k under Adult and Older People – 187k under Adult and Older people – 178k under Adult and Older People – (169k) over 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 underspend is a result of transitional funding being less than required in year. The funding is required in full next financial year. This overspend is being funded from the underspend within the Respite budget above. These budgets are managed as one. Transfer Payments (100k) over Direct Assistance – (83k) over Children and Families – (65k) over This overspend relates to the payment of kinship care allowances where demand is increasing. 102
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Subjective Head Variance Subjective line Service / amount Explanation Income 658k over recovered. Contributions from Other Bodies – 248k over recovered. Fees and Charges General – 306k over recovered. Charges to Health Board – 63k over recovered Children and Families – 248k over recovered. Adult and Older People – 306k over recovered. Adult and Older People – 59k over recovered This is due to funding received being greater than budgeted in respect of Unaccompanied Asylum-Seeking Children and Care Leavers due to an increase in numbers. This over recovery relates to non-recurring income received in respect of recovery of prior year care costs from service users. This is a non-recurring over recovery of funding. * The underlined variances represent new variances since the last report. 103
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 9 PERIOD 9 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 OVERTIME 0 0 0 0 0 1 (1) over ADMIN & CLERICAL STAFF - APT&C BASIC 5,712 285 under 347 under 410 under 3,714 3,223 491 under ADMIN & CLERICAL STAFF - APT&C OVERTIME 0 (49) over (68) over (91) over 0 125 (125) over ADMIN & CLERICAL STAFF - APT&C SUPERANNUATION 1,000 36 under 46 under 47 under 649 601 48 under ADMIN & CLERICAL STAFF - APT&C NIC 412 (3) over (4) over (18) over 268 279 (11) over MANAGERIAL SUPPORT SPECIALIST STAFF BASIC 24,294 48 under 63 under 81 under 15,745 15,847 (102) over MANAGERIAL SUPPORT SPECIALIST STAFF OVERTIME 48 (258) over (312) over (349) over 23 526 (503) over MANAGERIAL SUPPORT SPECIALIST STAFF SUPERANNUATION 4,503 (16) over (18) over (24) over 2,916 2,957 (41) over MANAGERIAL SUPPORT SPECIALIST STAFF NIC 2,556 (43) over (50) over (74) over 1,654 1,758 (104) over BASIC GRADE SOCIAL WORKERS BASIC 11,989 391 under 477 under 505 under 7,960 7,146 814 under BASIC GRADE SOCIAL WORKERS OVERTIME 42 (16) over (19) over (10) over 21 47 (26) over BASIC GRADE SOCIAL WORKERS SUPERANNUATION 2,258 49 under 67 under 81 under 1,462 1,345 117 under BASIC GRADE SOCIAL WORKERS NIC 1,325 38 under 51 under 61 under 859 765 94 under HOSPITAL SOCIAL WORKERS BASIC 449 (30) over (39) over (53) over 292 373 (81) over HOSPITAL SOCIAL WORKERS OVERTIME 0 (9) over (9) over (9) over 0 10 (10) over HOSPITAL SOCIAL WORKERS SUPERANNUATION 87 (3) over (4) over (6) over 56 64 (8) over HOSPITAL SOCIAL WORKERS NIC 46 (5) over (5) over (7) over 30 40 (10) over INSTRUCTORS BASIC 1,327 12 under 208 under 248 under 863 845 18 under INSTRUCTORS OVERTIME 0 0 1 under 2 under 0 0 0 INSTRUCTORS SUPERANNUATION 246 (1) over 28 under 32 under 160 155 5 under INSTRUCTORS NIC 126 3 under 16 under 20 under 82 76 6 under CARE STAFF - APT&C BASIC 18,774 187 under 342 under 472 under 12,246 12,051 195 under CARE STAFF - APT&C OVERTIME 815 (124) over (169) over (197) over 445 722 (277) over CARE STAFF - APT&C SUPERANNUATION 3,316 (30) over (7) over (11) over 2,155 2,179 (24) over CARE STAFF - APT&C NIC 1,889 (48) over (56) over (8) over 1,227 1,194 33 under HOME CARERS BASIC 27,808 (1,445) over (2,364) over (2,562) over 17,888 17,910 (22) over HOME CARERS OVERTIME 1,977 (194) over (204) over (262) over 1,074 1,131 (57) over HOME CARERS SUPERANNUATION 5,038 (292) over (69) over (334) over 3,234 3,044 190 under HOME CARERS NIC 2,840 (290) over (378) over (423) over 1,824 1,818 6 under TRAVEL AND SUBSISTENCE 374 (17) over (16) over (12) over 200 211 (11) over OTHER EMPLOYEE COSTS 644 (66) over (81) over (129) over 428 405 23 under PENSION INCREASES 328 11 under 10 under 13 under 220 223 (3) over ADDITIONAL PENSION COSTS 0 (24) over (24) over (26) over 0 38 (38) over EMPLOYEE COSTS 120,223 (1,903) over (2,240) over (2,633) over 77,695 77,109 586 under 104
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 9 PERIOD 9 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 384 3 under 7 under (1) over 359 366 (7) over SCOTTISH WATER - UNMETERED CHARGES 44 4 under 4 under 5 under 18 7 11 under SCOTTISH WATER - METERED CHARGES 170 (1) over (3) over (5) over 97 104 (7) over RENT 495 3 under 1 under 2 under 276 312 (36) over PROPERTY INSURANCE 293 1 under 1 under 1 under 287 290 (3) over SECURITY COSTS 3 1 under 0 (1) over 2 3 (1) over GROUND MAINTENANCE 3 1 under 1 under 2 under 2 0 2 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 0 (9) over (12) over (8) over 0 23 (23) over REPAIRS & MAINTENANCE - INT. CONTRACTOR 0 0 0 4 under 0 0 0 LIFE CYCLE MAINTENANCE 0 (5) over (5) over (5) over 0 5 (5) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 63 (5) over (8) over (15) over 33 43 (10) over ELECTRICITY - CONTRACT 916 (10) over (10) over (20) over 306 314 (8) over ELECTRICITY - NON CONTRACT 0 0 (98) over 0 0 0 0 GAS 1,142 3 under 104 under 7 under 306 298 8 under CLEANING CONTRACT 357 5 under 3 under 1 under 356 371 (15) over CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 328 2 under 8 under 11 under 136 121 15 under HEALTH & HYGIENE MATERIALS 90 (11) over (4) over (19) over 64 81 (17) over WINDOW CLEANING 12 0 (1) over (1) over 7 7 0 PEST CONTROL 1 0 0 0 0 0 0 REFUSE UPLIFT 41 (4) over 1 under 1 under 27 23 4 under REMOVAL & STORAGE COSTS 5 0 (1) over 3 under 5 1 4 under OTHER PROPERTY COSTS 196 24 under 9 under 10 under 81 77 4 under PROPERTY COSTS 4,543 2 under (3) over (28) over 2,362 2,446 (84) over 105
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 9 PERIOD 9 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 717 (11) over (14) over (25) over 302 497 (195) over COMPUTER EQUIPMENT MAINTENANCE 51 7 under 0 7 under 32 9 23 under I.T. EQUIPMENT MAINT-CONTRACT 233 2 under 5 under 5 under 20 13 7 under I.T. ELECTRONIC MESSAGING 238 2 under 2 under 2 under 52 48 4 under EQUIPMENT, APPARATUS AND TOOLS 131 16 under 20 under 23 under 71 46 25 under SMALL TOOLS 4 (1) over 0 (1) over 3 3 0 AIDS & ADAPTIONS 1,981 (7) over (151) over (157) over 1,188 1,371 (183) over SUPPLIES FOR CLIENTS 385 (1) over 6 under 7 under 199 169 30 under FURNITURE - OFFICE 1 (29) over (12) over (11) over 1 16 (15) over FURNITURE - GENERAL 15 (11) over (11) over (13) over 15 25 (10) over FURNISHINGS (INCL. CROCKERY & LINEN) 18 7 under 6 under 5 under 11 12 (1) over MATERIALS 11 (4) over (4) over (2) over 6 9 (3) over WILDLIFE AND FLORA 0 (1) over (1) over (1) over 0 0 0 MATERIALS, APPARATUS AND EQUIPMENT 0 (8) over (10) over (12) over 0 15 (15) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC 0 0 0 (1) over 0 3 (3) over PROVISIONS - GENERAL 178 1 under 5 under 10 under 110 132 (22) over FOOD PURCHASES WITHIN CONTRACT SERVICE 536 (15) over (9) over (2) over 347 352 (5) over BEVERAGES 63 2 under 3 under 4 under 38 31 7 under SCHOOL MILK 38 (1) over 0 0 25 24 1 under PROTECTIVE CLOTHING & UNIFORMS 777 (24) over (23) over (18) over 511 550 (39) over LAUNDRY COSTS 6 (3) over 0 0 3 4 (1) over OTHER SUPPLIES AND SERVICES 43 6 under 3 under 5 under 27 32 (5) over CATERING - CONTRACT 413 9 under 29 under 32 under 367 345 22 under CATERING - OUTWITH CONTRACT 64 22 under 19 under 15 under 22 15 7 under DELIVERY CHARGE 0 0 (1) over (1) over 0 1 (1) over BULK BUYING DISCOUNT 0 0 0 0 0 (2) 2 under SUPPLIES AND SERVICES 5,903 (42) over (138) over (129) over 3,350 3,720 (370) over 106
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 9 PERIOD 9 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 0 (1) over (1) over (1) over 0 18 (18) over POOL CAR CHARGES-RENTAL 129 (8) over (2) over (3) over 105 116 (11) over POOL CAR CHARGES-FUEL 42 6 under 6 under 8 under 13 5 8 under POOL CAR CHARGES-ADDITIONAL COSTS 7 2 under 3 under 4 under 5 1 4 under OTHER TRANSPORT COSTS 796 (18) over (57) over (18) over 289 353 (64) over INSURANCE 24 0 0 0 24 21 3 under LICENCES 0 (1) over (1) over (1) over 0 1 (1) over FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 70 (9) over (12) over (5) over 49 175 (126) over FLEET SERVICE CHARGES - ASSET MODIFICATIONS 0 (1) over (1) over (1) over 0 2 (2) over FLEET SERVICE CHARGES - LEASING 524 (18) over (33) over (11) over 314 324 (10) over FLEET SERVICE CHARGES - HIRED VEHICLES 29 3 under (5) over 8 under 20 13 7 under FLEET SERVICE CHARGES - CONTRACT HIRE 4 0 0 (1) over 3 9 (6) over FLEET SERVICE CHARGES - ROAD FUND LICENCES/MOT 29 1 under (2) over 7 under 25 37 (12) over FLEET SERVICE CHARGES - FUEL 360 20 under 31 under 60 under 268 218 50 under FLEET SERVICE CHARGES - DRIVERS 2,665 0 165 under 165 under 2,665 2,620 45 under HIRE OF EXTERNAL VEHICLES 7 2 under 3 under 3 under 4 0 4 under HIRE OF EXTERNAL PLANT 0 (2) over (2) over (2) over 0 0 0 HIRE OF SKIPS 0 0 0 (1) over 0 1 (1) over EXTERNAL TRANSPORT CONTRACT 0 0 (1) over 0 0 0 0 PUPIL TRANSPORT - OTHER 10 0 0 0 6 6 0 TRANSPORT AND PLANT 4,696 (24) over 91 under 211 under 3,790 3,920 (130) over ADMINISTRATION PRINTING AND STATIONERY 101 (5) over (6) over (7) over 65 73 (8) over TELEPHONES 206 5 under 9 under 7 under 139 139 0 MOBILE PHONES 613 12 under 46 under 100 under 166 183 (17) over ADVERTISING - RECRUITMENT 4 0 0 0 0 0 0 ADVERTISING - OTHER 12 3 under 3 under 3 under 7 2 5 under POSTAGES/COURIERS 54 1 under 1 under 2 under 36 31 5 under MEMBERSHIP FEES/SUBSCRIPTIONS 43 1 under 2 under 2 under 32 33 (1) over INSURANCE 27 0 0 0 27 27 0 MEDICAL COSTS 26 (18) over (21) over (22) over 16 41 (25) over LEGAL EXPENSES 297 1 under (17) over (18) over 158 223 (65) over HOSPITALITY / CIVIC RECOGNITION 7 (4) over (5) over (6) over 4 9 (5) over OTHER ADMIN COSTS 86 (1) over 0 (1) over 34 25 9 under CONFERENCES - OFFICIALS (incl associated costs) 4 9 under 1 under 1 under 2 0 2 under TRAINING 40 (11) over (4) over (6) over 12 19 (7) over INTERNAL SUPPORT SERVICES ALLOCATION 410 0 0 0 0 0 0 ADMINISTRATION 1,930 (7) over 9 under 55 under 698 805 (107) over 107
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 9 PERIOD 9 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 15 0 0 0 15 15 0 OTHER LOCAL AUTHORITIES 35 (1) over 1 under 1 under 31 29 2 under GRANTS TO VOLUNTARY ORGANISATIONS 23 0 0 0 17 17 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 2,812 500 under 502 under 631 under 1,782 1,719 63 under PAYMENTS TO OTHER BODIES 2,652 (20) over (29) over (29) over 1,700 1,541 159 under PAYMENTS TO HEALTH BOARD 1,458 0 0 38 under 147 105 42 under PRIVATE INDIVIDUALS - GENERAL 1,139 38 under 67 under 74 under 698 574 124 under SOCIAL WORK - FOSTER PARENTS 6,782 (132) over (151) over (148) over 4,594 4,791 (197) over SOCIAL WORK - FOSTER PARENTS DISCRETIONARY PAYMENTS 94 0 (1) over (1) over 58 57 1 under SOCIAL WORK - ADOPTION ALLOWANCES 775 0 (4) over 0 581 616 (35) over DIRECT PAYMENTS 10,046 (2) over (89) over (7) over 6,115 6,120 (5) over PAYMENT TO OTHER BODIES 25,831 383 under 296 under 559 under 15,738 15,584 154 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 1,368 76 under 57 under 409 under 872 688 184 under PAYMENT TO PRIVATE CONTRACTOR - LONG TERM CARE 67,669 1,315 under 1,140 under 1,402 under 45,843 46,680 (837) over PAYMENT TO PRIVATE CONTRACTOR - CET ALLOCATION - HOME CARE 31,897 0 640 under (27) over 16,503 16,503 0 PAYMENT TO PRIVATE CONTRACTOR - RESPITE 2,686 90 under 47 under 125 under 1,288 1,143 145 under PAYMENT TO PRIVATE CONTRACTOR - DAY CARE 1,086 0 (4) over 1 under 7 0 7 under PAYMENT TO PRIVATE CONTRACTOR - HOME SUPPORT 22,434 45 under 51 under 18 under 11,722 11,544 178 under PAYMENT TO PRIVATE CONTRACTOR - FREE PERSONAL NURSING CARE 8,587 3 under 4 under 5 under 5,421 5,421 0 PAYMENT TO PRIVATE CONTRACTOR - RESPITE AWAIT' LONG TERM CARE 0 (59) over (100) over (132) over 0 169 (169) over PAYMENT TO PRIVATE CONTRACTOR - DAY RELATED ACTIVITIES INCL RESIDENTIAL PLACEMENTS3,774 (5) over (16) over (6) over 1,433 1,439 (6) over PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 110 2 under 2 under 2 under 71 68 3 under SLC MANAGED 0 (31) over (5) over (9) over 0 15 (15) over PAYMENT TO CONTRACTORS 139,611 1,434 under 1,814 under 1,786 under 83,160 83,672 (512) over TRANSFER PAYMENTS DIRECT ASSISTANCE TO PERSONS 4,493 (30) over (30) over (35) over 3,221 3,304 (83) over SECTION PAYMENTS 83 (1) over (7) over (4) over 51 68 (17) over TRANSFER PAYMENTS 4,576 (31) over (37) over (39) over 3,272 3,372 (100) over FINANCING CHARGES LEASING CHARGES - FINANCE 1 0 0 0 1 0 1 under LEASING CHARGES - OPERATIONAL 0 0 0 0 0 1 (1) over I.T. EQUIPMENT LEASING-CONTRACT 401 (4) over 0 0 26 30 (4) over FINANCING CHARGES 402 (4) over 0 0 27 31 (4) over TOTAL EXPENDITURE 307,715 (192) over (208) over (218) over 190,092 190,659 (567) over 108
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 5 PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 9 PERIOD 9 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 NON RELEVANT GOVERNMENT GRANT (7,744) 17 over rec 14 over rec 22 over rec (4,435) (4,471) 36 over rec RESOURCE TRANSFER INCOME FROM THE HEALTH BOARD (25,085) (1) under rec (1) under rec (6) under rec (12,562) (12,563) 1 over rec CONTRIBUTIONS FROM OTHER BODIES (665) 72 over rec 148 over rec 149 over rec (502) (750) 248 over rec SALES - SALE OF MEALS (14) (2) under rec (1) under rec (2) under rec (9) (8) (1) under rec FEES AND CHARGES - GENERAL (5,920) 119 over rec 54 over rec 22 over rec (4,562) (4,868) 306 over rec FEES AND CHARGES - OTHER LOCAL AUTHORITIES (656) (5) under rec (9) under rec 24 over rec (91) (84) (7) under rec CHARGES TO HEALTH BOARDS (27,411) 0 0 10 over rec (26,731) (26,794) 63 over rec FEES AND CHARGES - OTHER BODIES (19) 0 0 0 (18) (18) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (217) (3) under rec (4) under rec (5) under rec (6) 0 (6) under rec RENTAL INCOME (27) 0 0 0 (13) (51) 38 over rec OTHER INCOME (235) (5) under rec 7 over rec 4 over rec (115) (95) (20) under rec REALLOCATION OF SUPPORT COSTS (400) 0 0 0 0 0 0 INCOME (68,393) 192 over rec 208 over rec 218 over rec (49,044) (49,702) 658 over rec NET EXPENDITURE 239,322 0 0 0 141,048 140,957 91 under 109
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