Agenda Document Pack - Financial Resources Scrutiny Forum - 29/02/2024
South Lanarkshire Council · 29 February 2024
Back to Financial Resources Scrutiny Forum — 29 February 2024 and its agenda
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Council Offices, Almada Street Hamilton, ML3 0AA Wednesday, 21 February 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, 29 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 1 February 2024 submitted for approval as a correct record. (Copy attached) 3 - 8 Item(s) for Monitoring 3a Capital Budget Monitoring 2023/2024 - General Fund Capital Programme Report dated 12 February 2024 by the Head of Finance (Strategy). (Copy attached) 9 - 28 3b Capital Budget Monitoring 2023/2024 - Housing Capital Programme Report dated 12 February 2024 by the Head of Finance (Strategy). (Copy attached) 29 - 34 4 Revenue Budget Monitoring 2023/2024 Report dated 24 January 2024 by the Head of Finance (Strategy). (Copy attached) 35 - 40 5 Revenue Budget Monitoring 2023/2024 - Detailed Resource Analysis Report dated 24 January 2024 by the Head of Finance (Strategy). (Copy attached) 41 - 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 1 February 2024 Chair: Councillor Grant Ferguson Councillors Present: Councillor Mathew Buchanan, Councillor Colin Dewar, Councillor Ross Gowland, Councillor Gavin Keatt, Councillor Richard Lockhart, Councillor Julia Marrs, Councillor Carol Nugent Councillor’s Apology: Councillor Monique McAdams Attending: Finance and Corporate Resources E-A McGonigle, Administration Officer; A Norris, 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 30 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 15 January 2024 by the Chief Executive was submitted on the position of the General Capital Programme 2023/2024 for the period 1 April to 1 December 2023. At its meeting on 22 November 2023, the Executive Committee had approved a General Fund Capital Programme for 2023/2024 totalling £78.901 million. A revised programme of £71.696 million was now anticipated which represented a reduction of £7.205 million. The revised programme of £71.696 million included proposed adjustments to the programme totalling a net decrease of £1.140 million which had been approved by the Executive Committee on 24 January 2024. Those were detailed in Appendix A of the report. A further proposed exception on the Glasgow City Region City Deal, Greenhills Road project had been approved by the Executive Committee on 24 January 2024 and would be included in the next capital budgeting monitoring update to the Forum. 2 3
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In addition to the adjustments detailed in the report, the revised programme of £71.696 million reflected a transfer to revenue of £1.000 million for the Private Housing Scheme of Assistance project. It had been identified that this project, originally in the capital budget, could not be classed as capital and it was proposed that it be transferred to Housing and Technical Resources’ revenue budget. The revised Capital Programme was detailed in Appendix B of the report. In December 2023, the Scottish Government had revised the 2023/2024 General Capital Grant allocation to £29.947 million, which was a decrease of £4.883 million, as detailed in Appendix D to the report. The decrease reflected the removal of the previously expected 2023/2024 Free School Meals allocation of £5.065 million based on information that had been received from the Scottish Government. However, no capital funds had been distributed to the Council this year for free school meals, therefore, this had been removed from the Programme. The grant reduction had been offset by an increase of £0.182 million in the overall Capital Grant allocation. Due to the late notification of the additional funding, the £0.182 million allocation would be used to fund the existing Capital Programme and reduce the Council’s level of borrowing in 2023/2024. The overall benefit of the additional funding would be considered as part of the 2024/2025 Capital Programme report. The revised General Fund Capital Programme, including the movement from the last report, and Resource budgets were detailed in appendices B and C to the report. The programme spend and funding for the General Fund was summarised in Appendix D of the report. Current estimates from Resources suggested an outturn of around £65.4 million. Against the revised budget of £71.696 million, this outturn meant a net underspend across Resources of £6.3 million. This comprised project underspend totalling £8.5 million, offset by projects with greater than anticipated spend of £2.2 million. A list of the main projects, which were responsible for the overall underspend of £6.3 million and would now complete in 2024/2025, were detailed in Appendix E to the report. Budget for the period was £31.992 million and spend to 1 December 2023 was £31.999 million, an overspend of £0.007 million. Actual funding received to 1 December 2023 was £53.928 million. The physical progress achieved with the General Fund Capital Programme 2023/2024 at 1 December 2023 was detailed in appendices F to H to the report. The Property Manager (Commercial) responded to a member’s questions on the New Cross Shopping Centre Roof project and, where information was not immediately available, undertook to provide this to the relevant member. The Finance Manager (Strategy) responded to a member’s question on the Community Bus Fund grant. The Forum decided: that the position on the General Fund Capital Programme as at 1 December 2023 be noted. [Reference: Minutes of 30 November 2023 (Paragraph 3a) and Minutes of the Executive Committee of 22 November 2023 (Paragraph 4) and 24 January 2024 (Paragraph 4)] 3b Capital Budget Monitoring 2023/2024 – Housing Capital Programme A report dated 15 January 2024 by the Chief Executive was submitted on the position of the Housing Capital Programme 2023/2024 for the period 1 April to 1 December 2023 (Period 9). 4
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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. Budget for the period was £33.315 million and spend to 1 December 2023 was £33.973 million, which represented an overspend of £0.658 million, as detailed in Appendix A to the report. Actual funding received at 1 December 2023 was £33.973 million. Current estimates from Housing and Technical Resources suggested an outturn of £67.443 million. Progress on the Housing Capital Programme would continue to be monitored and updates provided to future meetings of the Forum. The physical progress achieved with the Housing Capital Programme 2023/2024 at 1 December 2023 was detailed in Appendix B to the report. The Forum decided: that the position on the Housing Capital Programme as at 1 December 2023 be noted. [Reference: Minutes of 30 November 2023 (Paragraph 3b) and Minutes of the Executive Committee of 24 January 2024 (Paragraph 4)] 4 Revenue Budget Monitoring 2023/2024 A report dated 15 January 2024 by the Chief Executive 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 1 December 2023 (Period 9), along with a projection for the year to 31 March 2024. The report and the associated appendices:- summarised the 2023/2024 probable outturn position for the Council’s General Fund Revenue Account to 31 March 2024, including proposed transfers to reserves detailed the various 2023/2024 revenue grant redeterminations included in the Local Government Finance Settlement 2024/2025 provided details of the position on the General Fund Account and the Housing Revenue Account for the period 1 April to 1 December 2023 respectively detailed anticipated spend for the current year proposed funds to be transferred to reserves for future commitments detailed the position after all transfers to reserves for known commitments required in the next financial year provided the Housing Revenue Account position The outturn position, after transfers to reserves, resulted in an underspend of £9.000 million. This included proposed transfers to reserves totalling £14.985 million. The position for Adults and Older People within Social Work Resources included a £1.272 million commitment in respect of the element of the budget delegated to the Integration Joint Board (IJB). It was proposed that the IJB retain this non-recurring underspend within its reserves earmarked for future costs. If approved, those monies would be retained in the Council’s Balance Sheet and would be available for use by the IJB. It was also proposed that, in respect of the £9.000 million underspend, £3.000 million be transferred to reserves to fund budget pressures in 2024/2025. It was further proposed that £6.000 million be transferred to reserves for potential use in the Council’s Budget Strategy in light of the previously identified savings requirement of £95.8 million across the 4 years from 2024/2025. 5
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The Local Government Finance Circular 8/2003, published on 21 December 2023, confirmed previously advised monies for 2023/2024 as well as additional earmarked funding for a number of Council services. Details of the new redetermination monies were provided in the report. Although not included in the circular, on the basis that the Council had maintained its teacher numbers, funding amounting to £2.934 million for the maintenance of teacher numbers had been assumed as being received. At 1 December 2023, the position on the General Fund Revenue Account, after transfers to reserves, was an underspend of £0.593 million, as detailed in Appendix 3 to the report. At 1 December 2023, the Housing Revenue Account showed a breakeven position and the forecast to 31 March 2024 on the Housing Revenue Account was also a breakeven position, as detailed in Appendix 4 to the report. The breakeven position for the Housing Revenue Account included a lower than budgeted Transfer to Reserves being required in the financial year. It was assumed that the increased level of costs experienced would be offset by an underspend in loan charges in 2023/2024. The reduction in loan charges anticipated in 2023/2024 was a result of using an in-year benefit from the Housing Revenue Account Loans Fund Review. This work had been carried out and formed part of the 2024/2025 budget setting report that would be considered by the Housing and Technical Resources Committee prior to being referred to the Executive Committee. The Forum decided: (1) that, including Resources, Corporate Items and Council Tax, and the proposed Transfer; and Reserves, the Council’s outturn underspend of £9.000 million, as detailed in section 4.2, be noted; (2) that the proposed transfer to reserves totalling £14.985 million, as detailed in section 4.2, be noted; (3) that it be noted that the non-recurring underspend of £1.272 million in the delegated budget to the IJB be held in reserves for its use in future years, as detailed in section 4.9; (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, as detailed in 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, as detailed in 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, as detailed in section 6, be noted; (7) that the underspend of £0.593 million on the General Fund Revenue Account at 1 December 2023, as detailed in 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, as detailed in section 8 and Appendix 4, be noted. [Reference: Minutes of 30 November 2023 (Paragraph 4) and Minutes of the Executive Committee of 24 January 2024 (Paragraph 3)] 6
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5 Revenue Budget Monitoring 2023/2024 – Detailed Resource Analysis A report dated 15 January 2024 by the Chief Executive was submitted comparing actual expenditure against budgeted expenditure for the period 1 April to 1 December 2023 (Period 9). Appendices A to F to the report provided the following information for each Resource and the Housing Revenue Account:- an Executive Summary showing the top-level position for each of the Services within the Resource and the Housing Revenue Account as at 1 December 2023 details of the most significant variances within Resources and the Housing Revenue Account across subjective headings and across Services as at 1 December 2023 a line by line trend analysis of the total Resources’ expenditure and income across subjective headings as at 1 December 2023 The Forum decided: that the position as at 1 December 2023 (Period 9) be noted. [Reference: Minutes of 30 November 2023 (Paragraph 5)] 6 Urgent Business There were no items of urgent business. 7
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Report Agenda Item Report to: Date of Meeting: Report by: Financial Resources Scrutiny Forum 29 February 2024 Head of Finance (Strategy) 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 28 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 28 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 24 January 2024 was £71.696 million. A revised programme of £78.296 million is now anticipated, an increase of £6.600 million from the previously reported position. 4.2. This revised programme of £78.296 million reflects an adjustment to the programme, which was approved by the Executive Committee on 24 January, as part of a separate report on the Glasgow City Region City Deal project at Greenhills Road, East Kilbride. The details of this adjustment are included in Appendix A. 4.3. The revised Programme, including the movement from the last report, is detailed in Appendix B with the Resource budgets detailed in Appendix C. 4.4. Programmed funding for the year also totals £78.296 million. The funding available to support the overall 2023/2024 Capital Programme is detailed in Appendix D. 4.5. 2023/2024 Outturn: As reported last period, estimates from Resources suggest an outturn of around £72 million. Against the revised budget of £78.296 million, this 3a 9
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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. 4.6. The majority of the variance is due to the timing of spend, resulting in budget required in 2024/2025 rather than 2023/2024. Funding for projects remaining underspent at the financial year-end will be carried forward to allow the projects to be completed in 2024/2025. 4.7. 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. 4.8. A list of the main projects which are responsible for the underspend of £8.5 million detailed in section 4.5 and which will now complete in 2024/2025, is included in Appendix E along with their anticipated completion dates. 4.9. General Fund – Period 10 Position: As noted in section 4.1, the total capital spending programme for the year is £78.296 million. 4.10. Appendix D shows budget for the period of £34.777 million and spend to the 28 December 2023 of £34.088 million. The spend is therefore behind programme by £0.689 million and this mainly reflects the timing of spend on a number of projects. 4.11. Within Community and Enterprise Resources, recharges for works completed to date on the Roads Carriageway Programme (£0.284m) have still to be processed. 4.12. Within Education Resources, spend on the First Steps Community Nursery Extension, Hamilton (£0.199 million) and the Wooddean Early Learning Centre, Bothwell (£0.328 million) is behind schedule due to delays experienced in the programmes of work. These have been offset by adaptation works at Uddingston Grammar School (£0.443 million), where the funding requirement for this project had originally been anticipated for 2024/2025. 4.13. Finally, spend on the Prioritised Urgent Investment Programme (£0.305 million) within Housing and Technical Resources, is demand led and less than anticipated at this time. 4.14. Actual funding received to 28 December 2023 is £63.166 million. This is also detailed in Appendix D. 4.15. 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. 10
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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. Jackie Taylor Head of Finance (Strategy) 12 February 2024 Link(s) to Council Values/Priorities/Outcomes Accountable, effective, efficient and transparent Previous References Executive Committee, 24 January 2024 List of Background Papers Capital Ledger prints to 28 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 11
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APPENDIX A Adjustments Submitted to Executive Committee – 24 January 2024 Community and Enterprise Resources Glasgow City Region City Deal - Greenhills Road At its meeting on 24 January 2024, the Executive Committee approved a separate report on the Glasgow City Region City Deal project at Greenhills Road, East Kilbride. The report advised that work is concluding around final costs on the project. As a result of additional costs incurred by the contractor, the majority of which are as a result of COVID-19 and wider global events (e.g. supply chain and cost of materials), the current budget requires to be increased by £6.600 million to reach a settlement with the contractor. As this is a Glasgow City Region City Deal project, funding from within the overall City Deal allocation for the Council can be identified to cover £4.3 million of these costs. This will be a virement from other unspent City Deal project budgets that are not required. The balance of funds required (£2.3 million) can be met from monies held in reserves in relation to developer contributions for roads related projects. Council funds had been used to deliver these road projects, therefore, the developer contributions held in reserves are now available to contribute to costs of Greenhills Road. £4.300m £2.300m TOTAL ADJUSTMENTS £6.600m 12
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APPENDIX B SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2023 TO 28 DECEMBER 2023 £m Total Budget - Approved by Executive Committee, 24 January 2024 71.696 Approved Adjustments – Greenhills Road – Appendix 1 (separate report to Executive Committee, 24 January 2024) 6.600 Total Revised Budget 78.296 2023/24 Budget Period 10 Approved Adjustments Revised 2023/24 Budget Resource £m £m £m Community & Enterprise 38.577 6.600 45.177 Education 14.268 - 14.268 Finance & Corporate 5.333 - 5.333 Housing & Technical 11.488 - 11.488 Social Work 2.030 - 2.030 Other Match Funding - - - TOTAL CAPITAL PROGRAMME 71.696 6.600 78.296 13
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APPENDIX C SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2023 TO 28 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 3,307 971 976 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 2,111 2,128 Roads, Tport & Fleet 20,118 5,749 (104) 25,763 9,431 (3,303) 31,891 15,565 15,273 Resource Total 52,228 12,120 (26,138) 38,210 12,535 (5,568) 45,177 18,647 18,377 Education Growth/Accom Pressures 7,338 (1,218) 571 6,691 594 (192) 7,093 6,679 6,986 1,140 Hours 3,145 135 - 3,280 0 0 3,280 2,037 1,706 ICT Developments 2,444 (409) - 2,035 20 0 2,055 844 826 Free School Meals 6,642 69 (40) 6,671 (5,065) 0 1,606 406 281 Inspiring Spaces Programme - - - - 234 - 234 11 11 Resource Total 19,569 (1,423) 531 18,677 (4,217) (192) 14,268 9,977 9,810 Finance & Corporate IT Services 7,230 (1,283) (614) 5,333 0 0 5,333 2,319 2,269 Resource Total 7,230 (1,283) (614) 5,333 0 0 5,333 2,319 2,269 Housing and Technical Office Accom 7,250 3,295 91 10,636 299 0 10,935 2,276 1,935 Private Housing Scheme of Assistance 1,000 0 0 1,000 (1,000) 0 - 0 0 Other Housing 0 258 (95) 163 390 0 553 167 160 Resource Total 8,250 3,553 (4) 11,799 (311) 0 11,488 2,443 2,095 Social Work Other 1,984 (307) 353 2,030 0 0 2,030 1,391 1,537 Resource Total 1,984 (307) 353 2,030 0 0 2,030 1,391 1,537 Other Match Funding 1,800 - - 1,800 - (1,800) - - - Overall Total 91,061 12,660 (25,872) 77,849 8,007 (7,560) 78,296 34,777 34,088 14
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APPENDIX D SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2023 TO 28 DECEMBER 2023 2023/24 Original Estimate inc C/F 2023/24 Revised Budget 2023/24 Budget to 28/12/23 2023/24 Actual to 28/12/23 Expenditure £m £m £m £m General Fund Programme 77.849 78.296 34.777 34.088 Income 2023/24 Budget 2023/24 Revised Budget 2023/24 Actual To 28/12/23 £m £m £m Prudential Borrowing 32.075 30.106 30.106 Developers Contributions 0.542 3.219 2.270 Partners (Including SPT, Clyde Windfarm and Transport Scotland) 2.157 3.764 0.680 Scottish Government: - Capital Grant 33.985 29.947 22.718 - 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 78.296 63.166 15
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APPENDIX E SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2023 TO 28 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 April 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 28 DECEMBER 2023 (PERIOD 10) 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 59 Projects on Programme - 107 112 113 110 106 99 89 89 92 Projects Behind Programme - - - - 1 - 1 - - - Projects Altered Brief/ Programme - 1 - - - 2 - - 1 - Projects Still to Commence - 8 8 8 9 8 13 15 15 14 - 120 125 130 134 138 138 159 162 165 Project Status Design Feasibility - 53 54 59 58 59 50 49 38 41 Sketch Design - - - - - - 4 2 3 2 Detailed Design - - - - - - - - - - Production Information - 10 8 8 8 8 7 8 7 9 Tendering - 21 20 17 19 20 22 23 35 34 On Site - 32 38 37 35 29 30 22 22 20 Complete - 4 5 9 14 22 25 55 57 59 - 120 125 130 134 138 138 159 162 165 17
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Appendix G (Page 1) GENERAL FUND CAPITAL PROGRAMME 2023/24 NON BUILD EXECUTIVE SUMMARY PERIOD ENDED 28 DECEMBER 2023 (PERIOD 10) 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 33 Approved from 23/24 Programme - 6 6 7 12 13 13 13 15 14 Total Projects Currently Reported - 39 39 40 45 46 46 46 48 47 Number of Projects Projects Completed - 1 3 3 7 7 8 10 10 11 Projects Ahead of Programme - - - - - - 1 1 1 1 Projects on Programme - 38 36 37 37 39 37 35 35 35 Projects Behind Programme - - - - 1 - - - 2 - Projects, Altered Brief/Programme - - - - - - - - - - Projects On Hold - - - - - - - - - - - 39 39 40 45 46 46 46 48 47 18
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Appendix G (Page 2) General Services 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 Vacant and Derelict Land – Cunningar Phase 2 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 Carluke High Mill Community Facility – Phase 1 On Programme New Carnwath Community and Business Enterprise HUB On Programme C/F East Kilbride Town Centre On Programme C/F Rural Development Centre On Programme New Place Based Investment Programme – 2023/2024 On Programme C/F Place Based Investment Programme – 2022/2023 On Programme C/F Town Centre Regeneration Fund On Programme C/F Hamilton HUB – New Cross Shopping Centre On Programme C/F Vacant and Derelict Land – Cunningar Allotments On Programme New 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 – Shawfield Remediation 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 19
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Appendix H (Page 1) GENERAL SERVICES CAPITAL PROGRAMME 2023/24 ROADS EXECUTIVE SUMMARY PERIOD ENDED 28 DECEMBER 2023 (PERIOD 10) 1 2 3 4 5 6 7 8 9 10 11 12 13 Number of Projects Total Projects Currently Reported - 137 139 142 152 153 160 171 171 174 Programme Status Projects Complete - 14 25 47 58 72 80 95 101 109 Projects on Programme - 123 114 94 87 74 75 69 64 55 Projects Behind Programme - - - - 2 1 1 1 - 1 Projects, Altered Brief / Programme - - - 1 1 2 - - - - Projects Still to Commence - - - - 4 4 4 6 6 9 - 137 139 142 152 153 160 171 171 174 Project Status Briefing - 46 46 4 8 7 8 6 6 9 Production Information - 51 51 73 62 51 48 47 40 36 Billing - - - - - - - - - - Tendering - 2 1 1 1 1 - 1 3 2 On Site - 24 16 17 23 22 24 22 21 18 Complete - 14 25 47 58 72 80 95 101 109 - 137 139 142 152 153 160 171 171 174 20
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Appendix H (Page 2) General Services Capital Programme 2023/2024 Roads Variance Explanations Project Name Status Variance Explanation SPT Strategic Cycle Infrastructure - Carluke to Carstairs Cycle Route Behind Programme This project is behind schedule due to the legal process for the transfer of land ownership taking longer than originally anticipated. 21
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Appendix H SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 10 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e 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 10 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e 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 10 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e 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 Dressing ~ Patching for year 2024/25 1 1 24
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Appendix H SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 10 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Strategic Patching Gallowhill Road, Lanark 1 1 Moor Road, Cartland 1 1 Tanhill Road 1 1 Cocklaw Road, Elsrickle 1 1 C29 and Glentisset Rd to A73 1 1 Footways Station Road, Law 1 1 Springfield Gardens, Lanark 1 1 Carlisle Road, Blackwood 1 1 Wilton Road, Carluke 1 1 PARTICIPATORY BUDGET East Kilbride/Cambuslang and Rutherglen Areas Footways Cairns Road, Cambuslang 1 1 Woodlands Crescent, Cambuslang 1 1 Hamilton Road, Cambuslang 1 1 Hamilton Area Footways Main Street, Blantyre 1 1 Avonside Grove, Hamilton 1 1 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 25
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Appendix H SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 10 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Traffic and Transportaion A73 at former Law hospital site 1 1 Various minor works 1 1 Lighting ~ LED & Columns Renewal of street lighting infrastructure ~ Poles and cabling various locations 1 1 BRIDGES Clyde Bridge ~ Replacement of existing structure 1 1 20MPH/30MPH ROAD AND PLACE CRITERIA ASSESSMENT Road assessments for speed limits in appropriate areas 1 1 ROAD SAFETY IMPROVEMENT FUND A721 Route Action Plan ~ signing and lining 1 1 A73, North of Hyndford Bridge ~ high friction surfacing 1 1 A70 Glespin to boundary ~ signing and lining 1 1 A706 Route Action Plan ~ road studs and lining 1 1 ELECTRIC VEHICLE INFRASTRUCTURE FUND Development of Strategy and Expansion Plans (Desktop exercise) 1 1 CYCLING, WALKING AND SAFER ROUTES Active Travel routes at schools Lining works at various schools 1 1 Maxwellton Avenue - Physical Island Build Out 1 1 Pedestrian and cycle improvements 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 26
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Appendix H SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 10 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held PROJECT STATUS PROGRAMME STATUS Project Title SPT GRANT FUNDED PROJECTS SPT ~ BUS INFRASTRUCTURE WORKS Stonelaw Road Corridor ~ bus stop improvements 1 1 Stonelaw Road Corridor ~ additional works 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 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 ~ Ped refuge and islands and resurfacing works 1 1 A73, Boghall to Carluke ~ Lining, road studs and chevrons 1 1 A73 Briadwood to Lanark ~ signage and lining 1 1 A72, Place Grounds Road ~ anti-skid surfacing 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 9 36 0 2 18 109 109 55 1 0 9 27
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Report Agenda Item Report to: Date of Meeting: Report by: Financial Resources Scrutiny Forum 29 February 2024 Head of Finance (Strategy) 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 28 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 28 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. 2023/2024 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 24 January 2024. 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 Committee. 4.4. Period 10 Position: Budget for the period is £40.985 million and spend to 28 December 2023 amounts to £41.276 million meaning the Housing Programme is £0.291 million ahead of programme at that point. This reflects the number of buy backs, through the open market purchase scheme, which have been progressed earlier than anticipated. 3b 29
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4.5. As at 28 December 2023, £41.276 million of funding had been received. 5. Employee Implications 5.1. There are no employee implications as a result of this report. 6. Financial Implications 6.1. The financial implications are detailed in section 4 of this report. 7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 8. Other Implications 8.1. The main risk associated with the Council’s Capital Programme is an overspend. The risk has been assessed as low given the detailed project management plans prepared and monitored for each project. The risk of overspend is managed through four weekly Investment management meetings. 9. Equality Impact Assessment and Consultation Arrangements 9.1. This report does not introduce a new policy, function or strategy or recommend a change to existing policy, function or strategy and therefore no impact assessment is required. 9.2. There was also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Head of Finance (Strategy) 12 February 2024 Link(s) to Council Values/Priorities/Outcomes Accountable, effective, efficient and transparent Previous References Executive Committee, 24 January 2023 List of Background Papers Capital Ledger prints to 28 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 2023/2024 HOUSING PROGRAMME FOR PERIOD 1 APRIL 2023 TO 28 DECEMBER 2023 2023/24 Original Budget 2023/24 Revised Budget 2023/24 Budget to 28/12/23 2023/24 Actual to 28/12/23 £m £m £m £m Expenditure 2023/24 Budget 63.916 67.443 40.985 41.276 2023/24 Original Budget 2023/24 Revised Budget 2023/24 Actual to 28/12/23 £m £m £m Income Capital Receipts 0.000 1.683 1.905 Capital Receipts – Land Sales 0.000 0.000 0.018 Capital Funded from Current Revenue 27.162 27.162 25.162 Prudential Borrowing 17.302 23.166 6.217 Scottish Government Specific Grant: - New Build 16.632 10.048 7.843 - Open Market Purchase Scheme 2.700 5.264 0.000 - Mortgage to Rent 0.120 0.120 0.131 63.916 67.443 41.276 31
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Appendix B HOUSING CAPITAL PROGRAMME 2023/2024 EXECUTIVE SUMMARY PERIOD ENDED 28 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 23 Projects on Programme - 96 89 92 93 101 96 96 102 115 Projects Behind Programme - 7 7 4 5 4 6 6 3 - Projects Altered Brief/Programme - 2 6 4 7 1 3 5 7 3 Projects Still to Commence - 25 27 27 28 24 23 23 23 23 - 135 138 139 146 146 148 152 157 164 Project Status Design Feasibility - 68 63 59 66 56 49 52 51 57 Sketch Design - - 1 1 1 1 1 1 1 1 Detailed Design - - - - - - - - 1 1 Production Information - 8 10 13 12 12 12 13 12 12 Tendering - 29 32 31 30 38 45 41 46 46 On Site - 25 23 23 24 23 21 23 24 24 Complete - 5 9 12 13 16 20 22 22 23 - 135 138 139 146 146 148 152 157 164 32
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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 41.276 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 33
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 29 February 2024 Report by: Head of Finance (Strategy) 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 (HRA) for the period 1 April to 28 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 the Council’s breakeven probable outturn position after Transfers to Reserves (section 4.1), be noted; (2) that the underspend of £1.509 million on the General Fund Revenue Account at 28 December 2023 (section 5.1), be noted; and (3) that the breakeven position on the Housing Revenue Account at 28 December 2023, and the forecast to 31 March 2024 of breakeven (sections 6.1 and 6.2), be noted. 3. Background 3.1. This report will summarise the previously reported Probable Outturn position for the Council’s General Fund Revenue Account to 31 March 2024 (section 4). Sections 5 and 6 provide the position on the General Fund Account and the Housing Revenue Account for the current period 1 April 2023 to 28 December 2023, respectively. 4. 2023/2024 General Services Probable Outturn 4.1. As reported previously, the 2023/2024 probable outturn position for the General Fund presented an underspend of £9.000 million. This underspend was after proposed Transfers to Reserves totalling £14.985 million. It was proposed that the £9.000 million probable outturn underspend be transferred to Reserves with £3.000 million being set aside to support budget pressures in 2024/2025 and the remaining £6.000 million be considered to support the Council’s Budget Strategy. 4.2. Full details of the Transfers to Reserves were included in the 24 January 2024 report to the Executive Committee. The forecast position before and after Transfers to Reserves is shown in appendices 1 and 2. The position presented in Appendix 2 includes the probable outturn underspend of £9.000 million as a Transfer to Reserves resulting in a breakeven position for the Council’s 2023/2024 Probable Outturn. 4.3. 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 4 35
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assurance that they have maintained teacher numbers and pupil support numbers at 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. There has been no update on this position at the time of writing. 5. 2023/2024 General Services Monitoring Position 5.1. Financial Position as at 28 December 2023 As at 28 December 2023, the position on the General Services budget is a net underspend of £1.509 million, after Transfers to Reserves. This is shown in Appendix 2 with the position before Transfers to Reserves in Appendix 1 for information. 5.2. This position is in line with the forecast position for the General Fund (section 4). 6. Housing Revenue Account Position 6.1. Financial Position as at 28 December 2023: Appendix 3 of the report shows a breakeven position against the phased budget on the Housing Revenue Account. 6.2. Probable Outturn Position: Appendix 3 also shows the forecast position for the financial year, being a breakeven position for the Housing Revenue Account. 6.3. 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. 6.4. 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 this Committee (Housing Revenue and Capital Account Budget 2024/2025). 7. Employee Implications 7.1. None. 8. Financial Implications 8.1. As detailed in sections 4 to 6 of the report. 9. Climate Change, Sustainability and Environmental Implications 9.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 10. Other Implications 10.1. The main risk associated with the Council’s Revenue Budget is that there is an overspend. 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. 10.2. 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. 10.3. There are no implications for sustainability in terms of the information contained in this report. 36
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11. Equality Impact Assessment and Consultation Arrangements 11.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and therefore no impact assessment is required. 11.2. There is also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Head of Finance (Strategy) 24 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 28 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 37
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Appendix 1 SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report (BEFORE Transfers) Period Ended 28 December 2023 (No.10) Committee Annual Budget Annual Forecast BEFORE Transfers Annual Forecast Variance BEFORE Transfers Budget Proportion To 28/12/23 Actual to Period 10 28/12/23 Variance to 28/12/23 Departments: £m £m £m £m £m £m Community and Enterprise Resources 139.295 139.055 0.240 98.548 98.367 0.181 under Facilities, Waste and Grounds 83.216 82.889 0.327 55.544 54.991 0.553 under Leisure and Culture Services 23.227 23.044 0.183 22.433 22.290 0.143 under Planning and Regulatory Services 5.382 5.018 0.364 4.063 3.899 0.164 under Enterprise and Sustainable Development 5.973 5.664 0.309 2.934 2.698 0.236 under Roads, Transportation and Fleet 21.497 22.440 (0.943) 13.574 14.489 (0.915) over Education Resources 439.709 440.004 (0.295) 313.603 313.791 (0.188) over Education 439.709 440.004 (0.295) 313.603 313.791 (0.188) over Finance and Corporate Resources 44.104 44.320 (0.216) 41.196 41.375 (0.179) over Finance Services - Strategy 2.306 2.272 0.034 2.670 2.619 0.051 under Finance Services - Transactions 19.450 19.631 (0.181) 15.080 15.165 (0.085) over Audit and Compliance Services 0.411 0.417 (0.006) 0.446 0.467 (0.021) over Information Technology Services 5.542 5.542 0.000 8.390 8.455 (0.065) over Communications and Strategy Services 2.966 2.966 0.000 2.428 2.428 0.000 - Administration and Licensing Services 4.510 4.730 (0.220) 3.878 4.004 (0.126) over Personnel Services 8.919 8.762 0.157 8.304 8.237 0.067 under Housing and Technical Resources 17.592 16.082 1.510 23.944 23.944 0.000 - Housing Services 10.229 8.673 1.556 8.730 8.670 0.060 under Property Services 7.363 7.409 (0.046) 15.214 15.274 (0.060) over Social Work Resources 239.322 239.322 0.000 158.173 158.173 0.000 - Performance and Support Services 6.686 6.501 0.185 4.704 4.455 0.249 under Children and Families 48.943 49.233 (0.290) 35.974 36.340 (0.366) over Adults and Older People 182.252 182.252 0.000 115.961 115.961 0.000 - Justice and Substance Misuse 1.441 1.336 0.105 1.534 1.417 0.117 under Joint Boards 2.053 2.053 0.000 1.579 1.579 0.000 - 882.075 880.836 1.239 637.043 637.229 (0.186) over Committee Annual Budget Annual Forecast BEFORE Transfers Annual Forecast Variance BEFORE Transfers Budget Proportion To 28/12/23 Actual to Period 10 28/12/23 Variance to 28/12/23 £m £m £m £m £m £m Service Departments Total 882.075 880.836 1.239 637.043 637.229 (0.186) over 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 0.326 (1.369) 1.695 under Investments – 2023/24 (T/f to Reserves) 2.994 0.000 2.994 0.000 0.000 0.000 - 2023/2024 Probable Outturn Underspend (T/f to Reserves) 0.000 0.000 0.000 0.000 0.000 0.000 - Total Expenditure 918.810 898.087 20.723 637.369 635.860 1.509 under Council Tax 179.102 182.394 3.292 137.771 137.771 0.000 - Less: Council Tax Reduction Scheme (23.278) (23.308) (0.030) (17.906) (17.906) 0.000 - Net Council Tax 155.824 159.086 3.262 119.865 119.865 0.000 - General Revenue Grant 350.757 350.757 0.000 269.813 269.813 0.000 - Non-Domestic Rates 341.536 341.536 0.000 262.720 262.720 0.000 - Transfer from Reserves 70.693 70.693 0.000 70.693 70.693 0.000 - Total Income 918.810 922.072 3.262 723.091 723.091 0.000 - Net Expenditure / (Income) 0.000 (23.985) 23.985 (85.722) (87.231) 1.509 under 38
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Appendix 2 SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report (AFTER Transfers) Period Ended 28 December 2023 (No.10) Committee Annual Budget Annual Forecast AFTER Transfers Annual Forecast Variance AFTER Transfers Budget Proportion To 28/12/23 Actual to Period 10 28/12/23 Variance to 28/12/23 Departments: £m £m £m £m £m £m Community and Enterprise Resources 139.295 139.295 0.000 98.548 98.367 0.181 under Facilities, Waste and Grounds 83.216 82.889 0.327 55.544 54.991 0.553 under Leisure and Culture Services 23.227 23.244 (0.017) 22.433 22.290 0.143 under Planning and Regulatory Services 5.382 5.018 0.364 4.063 3.899 0.164 under Enterprise and Sustainable Development 5.973 5.664 0.309 2.934 2.698 0.236 under Roads, Transportation and Fleet 21.497 22.480 (0.983) 13.574 14.489 (0.915) over Education Resources 439.709 440.004 (0.295) 313.603 313.791 (0.188) over Education 439.709 440.004 (0.295) 313.603 313.791 (0.188) over Finance and Corporate Resources 44.104 44.320 (0.216) 41.196 41.375 (0.179) over Finance Services - Strategy 2.306 2.272 0.034 2.670 2.619 0.051 under Finance Services - Transactions 19.450 19.631 (0.181) 15.080 15.165 (0.085) over Audit and Compliance Services 0.411 0.417 (0.006) 0.446 0.467 (0.021) over Information Technology Services 5.542 5.542 0.000 8.390 8.455 (0.065) over Communications and Strategy Services 2.966 2.966 0.000 2.428 2.428 0.000 - Administration and Licensing Services 4.510 4.730 (0.220) 3.878 4.004 (0.126) over Personnel Services 8.919 8.762 0.157 8.304 8.237 0.067 under Housing and Technical Resources 17.592 17.592 0.000 23.944 23.944 0.000 - Housing Services 10.229 10.158 0.071 8.730 8.670 0.060 under Property Services 7.363 7.434 (0.071) 15.214 15.274 (0.060) over Social Work Resources 239.322 239.322 0.000 158.173 158.173 0.000 - Performance and Support Services 6.686 6.501 0.185 4.704 4.455 0.249 under Children and Families 48.943 49.233 (0.290) 35.974 36.340 (0.366) over Adults and Older People 182.252 182.252 0.000 115.961 115.961 0.000 - Justice and Substance Misuse 1.441 1.336 0.105 1.534 1.417 0.117 under Joint Boards 2.053 2.053 0.000 1.579 1.579 0.000 - 882.075 882.586 (0.511) 637.043 637.229 (0.186) over Committee Annual Budget Annual Forecast AFTER Transfers Annual Forecast Variance AFTER Transfers Budget Proportion To 28/12/23 Actual to Period 10 28/12/23 Variance to 28/12/23 £m £m £m £m £m £m Service Departments Total 882.075 882.586 (0.511) 637.043 637.229 (0.186) over 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 0.326 (1.369) 1.695 under Investments – 2023/24 (T/f to Reserves) 2.994 2.994 0.000 0.000 0.000 0.000 - 2023/204 Probable Outturn Underspend (T/f to Reserves) 0.000 9.000 (9.000) 0.000 0.000 0.000 - Total Expenditure 918.810 922.072 (3.262) 637.369 635.860 1.509 under Council Tax 179.102 182.394 3.292 137.771 137.771 0.000 over Less: Council Tax Reduction Scheme (23.278) (23.308) (0.030) (17.906) (17.906) 0.000 over Net Council Tax 155.824 159.086 3.262 119.865 119.865 0.000 - General Revenue Grant 350.757 350.757 0.000 269.813 269.813 0.000 - Non-Domestic Rates 341.536 341.536 0.000 262.720 262.720 0.000 - Transfer from Reserves 70.693 70.693 0.000 70.693 70.693 0.000 - Total Income 918.810 922.072 3.262 723.091 723.091 0.000 - Net Expenditure / (Income) 0.000 0.000 0.000 (85.722) (87.231) 1.509 under 39
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Appendix 3 SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 28 December 2023 (No.10) Housing Revenue Account Annual Budget Forecast for Year Annual Forecast Variance Budget Proportion to 28/12/23 Actual to Period 10 28/12/23 Variance to 28/12/23 % Note £m £m £m £m £m £m Employee Costs 15.310 15.401 (0.091) 11.167 11.236 (0.069) over (0.6%) Property Costs 50.929 56.610 (5.681) 32.177 36.583 (4.406) over (13.7%) 1 Supplies & Services 0.653 0.691 (0.038) 0.512 0.526 (0.014) over (2.7%) Transport & Plant 0.196 0.189 0.007 0.111 0.103 0.008 under 7.2% Administration Costs 5.570 5.597 (0.027) 0.385 0.401 (0.016) over (4.2%) Payments to Other Bodies 2.974 2.979 (0.005) 1.545 1.551 (0.006) over (0.4%) Payments to Contractors 0.100 0.145 (0.045) 0.064 0.064 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 25.167 25,167 0.000 - 0.0% Total Controllable Expenditure 102.894 108.774 (5.880) 71.128 75.631 (4.503) over (6.3%) Total Controllable Income (115.940) (116.768) 0.828 (79.757) (80.164) 0.407 over recovered 0.5% 2 Transfer to/(from) Balance Sheet (4.907) (0.853) (4.054) (3.118) (0.749) (2.369) under recovered (76.0%) 3 Net Controllable Expenditure (17.953) (8.846) (9.107) (11.747) (5.282) (6.456) over (55.0%) Add: Non Controllable Budgets Financing Charges 17.953 8.846 9.107 6.495 0.030 6.456 under (99.5%) Total Budget 0.000 0.000 0.000 (5.252) (5.252) 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. 40
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 29 February 2024 Report by: Head of Finance (Strategy) 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 28 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 41
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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 4 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. Jackie Taylor Head of Finance (Strategy) 24 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 28 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 42
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Appendix A South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 28 December 2023 (No 10) Community and Enterprise Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 10 28/12/23 Over/ Under 28/12/23 28/12/23 Service Departments :- £m £m £m £m £m £m Facilities, Waste and Grounds 83.216 82.889 0.327 55.544 54.991 0.553 under Leisure and Culture 23.227 23.244 (0.017) 22.433 22.290 0.143 under Planning and Regulatory Services 5.382 5.018 0.364 4.063 3.899 0.164 under Environmental and Sustainable Devlopment 5.973 5.664 0.309 2.934 2.698 0.236 under Roads, Transportation and Fleet 21.497 22.480 (0.983) 13.574 14.489 (0.915) over Total Community and Enterprise Resources 139.295 139.295 (0.000) 98.548 98.367 0.181 under 5 43
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Community and Enterprise Resources Variance Analysis 2023/24 (Period 10) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 2,838k under APT&C Basic/Superannuation/NI - 3,482k under Facilities, Waste and Grounds Services - 1,915k under Planning and Regulatory Services - 273k under Enterprise and Sustainable Development - 231k under Roads, Transportation and Fleet Services - 1,063k under The variances are mainly due to vacant posts, with recruitment currently being progressed. Overtime - (553k) over Facilities, Waste and Grounds Services - (508k) 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). 44
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Roads, Transportation and Fleet Services - (28k) 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 - (60k) over Facilities, Waste and Grounds Services - (49k) 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 (119k) over Repairs & Maintenance - Internal Contractors - (23k) over Roads, Transportation and Fleet Services - (17k) over The overspend mainly relates to the upkeep of the road’s construction depots. Repairs & Maintenance - External Contractors - (15k) over Roads, Transportation and Fleet Services - (10k) over The overspend mainly relates to the upkeep of the road’s construction depots. Cleaning & Janitorial Supplies - (21k) over Facilities, Waste and Grounds Services - (21k) over The overspend relates to an increase in costs for cleaning materials. Health and Hygiene Materials - (38k) over Facilities, Waste and Grounds Services - (38k) over The overspend is due to an increase in costs for sanitary and nappy bins within facilities. 45
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (600k) over Computer Equipment Purchase - (158k) over Planning and Regulatory Services - (21k) over Roads, Transportation and Fleet Services - (122k) over The overspend mainly relates to the greater than budgeted costs on the IT system upgrade within Planning & Building Standards. The overspend mainly relates to increased costs for annual subscriptions for Computer Licences within Roads IT Equipment Maintenance - (54k) 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. Materials - (317k) over Facilities, Waste and Grounds Services - (265k) over Roads, Transportation and Fleet Services - (49k) over The overspend mainly relates to an increased level of spend on replacement domestic waste bins. The overspend relates to an increased level of materials required for Roads and Lighting maintenance and price increases. 46
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) Protective Clothing and Uniforms - (33k) over Facilities, Waste and Grounds Services - (23k) over The overspend is mainly due to the requirement for new improved PPE for operatives within Facilities. Transport and Plant (810k) over Fleet Services - Vehicle Hires - (164k) over Roads, Transportation and Fleet - (164k) over The overspend is mainly due to the timing of the achievement of efficiencies within Fleet. Fleet Services - Repairs - (1,043k) over Roads, Transportation and Fleet - (1,043k) over The overspend is mainly due to the timing of the achievement of efficiencies within Fleet and the costs within the workshop for outside repairs and materials being greater than anticipated. This is partially offset by an underspend in employee costs. Fleet Service Charges - Leasing - 314k under Roads, Transportation and Fleet - 224k under Facilities, Waste and Grounds Services - 92k under The underspend is within Fleet and relates to a change in leasing periods for Passenger Service Agreements and Pool Cars. The underspend is due to a reduction in the number of leased vehicles required within the Streets service Fleet Service Charges - Contract Hire - (66k) over Roads, Transportation and Fleet - (48k) over The overspend is within Fleet and relates to electric contract hires. 47
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont.) Fleet Service Charges - Fuel - 137k under Roads, Transportation and Fleet - 121k under Fleet spend is lower than budget due to use of electric vehicles. Administration (104k) over Printing and Stationery - (16k) over Facilities, Waste and Grounds Services - (12k) over Roads, Transportation and Fleet - (9k) 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. Advertising - Other - (13k) - over Roads, Transportation and Fleet - (14k) over The overspend relates to costs of advertising road closures. Medical Costs - (43k) 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 - (11k) over The overspend reflects a higher than anticipated level of medical referrals to date. 48
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Other Bodies (119k) over Payment to Other Bodies - (145k) over Roads, Transportation and Fleet - (140k) over The overspend is mainly due to increased payments for weather forecasts over the winter months. Payments to Contractors (1,003k) over Payment to Trading Services Contractor - (162k) over Roads, Transportation and Fleet - (162k) over The overspend is due to higher than anticipated costs in respect of reactive maintenance within the Hamilton area, and Street Lighting. Payment to Private Contractor - (836k) over Facilities, Waste and Grounds Services - (355k) over Planning and Regulatory Services - (535k) over Leisure - 150k under The overspend is due to greater than budgeted disposal costs within Waste services. This is being managed within the Resource overall. The overspend relates to an increase in demand for Clinical Waste services, offset by an over recovery of income. The underspend is on Community Led Activities, and will be transferred to reserves, as per the Probable Outturn exercise. 49
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Contractors (cont.) Roads, Transportation and Fleet - (96k) over The overspend results from an increased level of sub- contractors being used due to staff turnover during the year. Additionally, the level of specialist works required within roads Construction, along with works being carried out within Structures and Traffic Sections exceeds the budget within Roads General. Income 103k over recovered Sales General - 9k over recovered Facilities, Waste and Grounds Services - 12k over recovered The over recovery is due to an increase in School Meals income within Facilities Management due to demand. Fees and Charges - General - (174k) under recovered Facilities, Waste and Grounds Services - (9k) under recovered Planning and Regulatory Services - (34k) under recovered Roads, Transportation and Fleet - (131k) 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. 50
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Fees and Charges - Department of the Authority - 611k over recovered Facilities, Waste and Grounds Services - 37k over recovered Planning and Regulatory Services - 540k over recovered The over recovery is mainly due to an increase in additional service requests to Waste Services from Housing and Technical Resources for additional bin uplifts. The over recovery relates to income received for clinical waste which offsets the over spend within Payment to Contractors. Other Income - (131k) under recovered Roads, Transportation and Fleet - (138k) under recovered. Fleet is under recovered mainly due to a decrease in the demand for pool cars. Recharges - Departments of the Authority - (403k) under recovered Roads, Transportation and Fleet - (270k) under recovered. The current level of income from maintenance works is lower than anticipated within Roads Construction. Facilities, Waste and Grounds Services - (133k) under recovered The under recovery is within Facilities and relates mainly to a reduced demand in cleaning services, as well as a shortfall in Grounds services due to income from adoption monies. * The underlined variances represent new variances since the last report. 51
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 10 PERIOD 10 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 80,539 1,503 under 1,943 under 2,554 under 57,244 53,910 3,334 under APT & C OVERTIME 1,569 (282) over (338) over (508) over 810 1,363 (553) over APT & C SUPERANNUATION 12,388 (95) over (58) over (3) over 9,627 9,647 (20) over APT & C NIC 6,091 146 under 213 under 183 under 4,772 4,604 168 under TRAVEL AND SUBSISTENCE 75 2 under 2 under 5 under 51 47 4 under OTHER EMPLOYEE COSTS 136 (1) over (7) over (8) over 131 137 (6) over PENSION INCREASES 1,107 (12) over (7) over (29) over 831 860 (29) over ADDITIONAL PENSION COSTS 0 (42) over (42) over (55) over 0 60 (60) over EMPLOYEE COSTS 101,905 1,219 under 1,706 under 2,139 under 73,466 70,628 2,838 under PROPERTY COSTS RATES 983 0 7 under 6 under 905 900 5 under SCOTTISH WATER - UNMETERED CHARGES 25 0 0 (1) over 12 11 1 under SCOTTISH WATER - METERED CHARGES 155 (2) over (3) over 1 under 97 92 5 under RENT 591 0 3 under (2) over 301 302 (1) over SERVICE CHARGE 42 (1) over 0 (2) over 39 43 (4) over FACTORING CHARGES 16 0 (4) over (4) over 16 26 (10) over PROPERTY INSURANCE 283 0 1 under 6 under 273 277 (4) over SECURITY COSTS 42 2 under 2 under (1) over 30 31 (1) over GROUND MAINTENANCE 8 0 0 0 4 0 4 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 647 (6) over (15) over (23) over 102 125 (23) over LIFE CYCLE MAINTENANCE 0 (4) over (4) over 0 0 0 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 31 (7) over (10) over (14) over 8 23 (15) over FIXED ELECTRICAL 0 0 (2) over 0 0 1 (1) over ELECTRICITY - CONTRACT 1,387 (1) over (3) over (4) over 725 728 (3) over GAS 165 3 under 2 under 2 under 98 95 3 under HEATING OIL 14 0 0 0 4 4 0 FIXTURE & FITTINGS 0 0 0 0 0 1 (1) over CLEANING CONTRACT 23 0 0 0 15 15 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 429 (22) over (22) over (30) over 338 359 (21) over HEALTH & HYGIENE MATERIALS 25 2 under (7) over (22) over 18 56 (38) over PEST CONTROL 0 0 0 (4) over 0 4 (4) over REFUSE UPLIFT 404 (2) over (2) over (4) over 253 257 (4) over OTHER PROPERTY COSTS 31 (4) over (4) over (7) over 26 33 (7) over PROPERTY COSTS 5,301 (42) over (61) over (103) over 3,264 3,383 (119) over 52
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 10 PERIOD 10 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 583 4 under 4 under 25 under 459 617 (158) over COMPUTER EQUIPMENT MAINTENANCE 45 (1) over 3 under 0 12 12 0 I.T. EQUIPMENT MAINT-CONTRACT 304 (18) over (35) over (56) over 95 149 (54) over I.T. ELECTRONIC MESSAGING 74 2 under 2 under 0 0 0 0 EQUIPMENT, APPARATUS AND TOOLS 1,141 (7) over (6) over (77) over 551 557 (6) over SMALL TOOLS 107 0 0 13 under 19 4 15 under ADAPTATIONS FOR CLIENTS 0 (2) over (2) over 0 0 0 0 FURNISHINGS (INCL. CROCKERY & LINEN) 110 0 (3) over (5) over 60 66 (6) over MATERIALS 7,979 (12) over (4) over (189) over 5,543 5,860 (317) over MATERIALS (INSURABLE LOSSES) 0 (2) over 0 2 (2) over MATERIALS, APPARATUS AND EQUIPMENT 9 (5) over (5) over (7) over 0 9 (9) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 0 0 0 0 0 FOODSTUFFS - GENERAL 5,987 (46) over (173) over (13) over 3,234 3,254 (20) over PROTECTIVE CLOTHING & UNIFORMS 207 (8) over (19) over (31) over 153 186 (33) over LAUNDRY COSTS 10 1 under 0 1 under 7 7 0 OTHER SUPPLIES AND SERVICES 216 (1) over 4 under 13 under 157 162 (5) over MAJOR SUPPLY OF ELECTRICAL POWER 2,498 0 0 0 1,135 1,135 0 OUTSOURCED MAIL 0 (3) over (2) over (2) over 0 3 (3) over DELIVERY CHARGE 1 (1) over (1) over (2) over 0 2 (2) over I- PROCUREMENT ERRORS 0 (1) over 0 0 0 0 0 SUPPLIES AND SERVICES 19,273 (98) over (237) over (332) over 11,425 12,025 (600) over 53
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 10 PERIOD 10 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 0 (1) over 21 22 (1) over FLEET SERVICES - DRIVERS 58 (7) over (7) over (7) over 58 65 (7) over FLEET SERVICES - FUEL 3,645 (3) over (9) over (43) over 2,825 2,842 (17) over FLEET SERVICES - VEHICLE HIRE 1,075 (71) over (83) over (106) over 1,043 1,207 (164) over POOL CAR CHARGES - RENTAL 56 (2) over (7) over (15) over 43 53 (10) over POOL CAR CHARGES - FUEL 22 2 under 3 under 13 under 15 1 14 under POOL CAR CHARGES - ADDITIONAL COSTS 7 (2) over (3) over (3) over 1 4 (3) over OTHER TRANSPORT COSTS 78 0 1 under 5 under 59 50 9 under TRANSPORT INSURANCE 93 0 0 0 93 93 0 LICENCES 491 (2) over (4) over (18) over 392 405 (13) over FLEET SERVICES - REPAIRS 1,474 (517) over (648) over (1,046) over 1,056 2,099 (1,043) over PLANT SERVICES 19 0 0 0 2 2 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 4,420 (19) over (21) over 19 under 2,990 2,974 16 under FLEET SERVICE CHARGES - PLANT MAINTENANCE 269 (3) over 0 1 under 163 161 2 under FLEET SERVICE CHARGES - ASSET MODIFICATION 71 5 under 1 under 8 under 24 16 8 under FLEET SERVICE CHARGES - LEASING 5,639 (4) over (2) over 169 under 3,825 3,511 314 under FLEET SERVICE CHARGES - HIRED VEHICLES 1,475 2 under (1) over (1) over 992 972 20 under FLEET SERVICE CHARGES - CONTRACT HIRE 30 3 under (10) over (46) over 25 91 (66) over FLEET SERVICE CHARGES - ROAD FUND LICENCE 218 (1) over 2 under 3 under 119 122 (3) over FLEET SERVICE CHARGES - FUEL 2,989 6 under 13 under 125 under 1,899 1,762 137 under FLEET SERVICE CHARGES - DRIVERS 102 (6) over (6) over (6) over 102 108 (6) over HIRE OF EXTERNAL VEHICLES 69 15 under 17 under 19 under 21 0 21 under HIRE OF EXTERNAL PLANT 328 (2) over (10) over (10) over 250 263 (13) over HIRE OF SKIPS 17 0 0 (2) over 14 16 (2) over STORAGE 0 (1) over (2) over (3) over 0 3 (3) over TRANSPORT AND PLANT 23,030 (614) over (776) over (945) over 16,188 16,998 (810) over ADMINISTRATION PRINTING AND STATIONERY 135 (6) over (10) over (19) over 92 108 (16) over TELEPHONES 105 2 under 2 under 3 under 14 15 (1) over MOBILE PHONES 64 1 under 2 under 0 12 12 0 ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 0 0 0 0 0 0 ADVERTISING - OTHER 80 1 under 0 (2) over 65 78 (13) over POSTAGES/COURIERS 32 1 under 1 under (5) over 23 30 (7) over MEMBERSHIP FEES/SUBSCRIPTIONS 54 (4) over (3) over (5) over 24 27 (3) over INSURANCE 260 0 0 (1) over 261 261 0 MEDICAL COSTS 5 (23) over (33) over (42) over 3 46 (43) over LEGAL EXPENSES 18 (2) over (2) over (1) over 2 4 (2) over HOSPITALITY / CIVIC RECOGNITION 2 (3) over (3) over (3) over 2 4 (2) over INTERNET AGENCY FEES 23 0 0 0 22 22 0 SECURITY UPLIFT FEES 26 0 0 (6) over 16 17 (1) over OTHER ADMIN COSTS 4 (2) over (2) over (1) over 2 2 0 CONFERENCES - MEMBERS (incl associated 0 (3) over (3) over (3) over 0 3 (3) over TRAINING 2 (1) over (1) over (8) over 0 13 (13) over ADMINISTRATION 818 (39) over (52) over (93) over 538 642 (104) over 54
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 10 PERIOD 10 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 6 under 62 37 25 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 (6) over 2,374 2,519 (145) over EXTERNAL AUDIT FEES 3 0 0 0 3 2 1 under PAYMENT TO OTHER BODIES 12,992 (1) over (1) over 0 6,582 6,701 (119) over PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 1,279 0 0 0 23 185 (162) over PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 15 under (1) over (2) over 220 224 (4) over PAYMENT TO PRIVATE CONTRACTOR 45,929 (111) over (167) over (473) over 37,022 37,858 (836) over PAYMENT TO INTERNAL CONSULTANTS 6 (10) over (6) over 0 4 4 0 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 0 0 (4) over 0 0 1 (1) over PAYMENT TO CONTRACTORS 47,516 (106) over (178) over (475) over 37,269 38,272 (1,003) 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 (1) over (1) over (3) over 16 20 (4) over FINANCING CHARGES 184 (2) over (2) over (4) over 16 21 (5) over TOTAL EXPENDITURE 211,636 317 under 399 under 187 under 149,056 148,978 78 under 55
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 10 PERIOD 10 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 5 over rec 4 over rec (13) (12) (1) under rec CONTRIBUTIONS FROM OTHER BODIES (6,900) 0 6 over rec 9 over rec (2,701) (2,710) 9 over rec SALES - GENERAL (4,426) (64) under rec (76) under rec (23) under rec (2,888) (2,897) 9 over rec SALES - DEPARTMENTS OF THE AUTHORITY (120) 0 0 (2) under rec (119) (117) (2) under rec FEES AND CHARGES - GENERAL (9,326) (179) under rec (215) under rec (361) under rec (6,176) (6,002) (174) under rec FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (8,797) 91 over rec 209 over rec 564 over rec (7,321) (7,932) 611 over rec ELECTIONS - ACCOMMODATION USE 0 0 1 over rec 14 over rec 0 (14) 14 over rec RENTAL INCOME (395) 3 over rec 3 over rec 3 over rec (364) (369) 5 over rec FLEET SERVICES (12,275) (16) under rec (12) under rec 114 over rec (9,126) (9,292) 166 over rec OTHER INCOME (2,202) (4) under rec 11 over rec (111) under rec (1,462) (1,331) (131) under rec RECOVERY FROM CAPITAL (1,333) 0 0 0 (726) (726) 0 RECHARGES - DEPARTMENTS OF THE AUTHORITY (26,530) (148) under rec (331) under rec (398) under rec (19,612) (19,209) (403) under rec TOTAL INCOME (72,341) (317) under rec (399) under rec (187) under rec (50,508) (50,611) 103 over rec NET EXPENDITURE 139,295 0 0 0 98,548 98,367 181 under 56
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Appendix B South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 28 December 2023 (No 10) Education Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 10 28/12/23 Over/ Under 28/12/23 28/12/23 Service Departments :- £m £m £m £m £m £m Education 439.709 440.004 (0.295) 313.603 313.791 (0.188) over Total Education Resources 439.709 440.004 (0.295) 313.603 313.791 (0.188) over 5 57
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Education Resources Variance Analysis 2023/24 (Period 10) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 3k under Teachers Basic / Superannuation / National Insurance - (650k) over APT&C Basic / Superannuation / National Insurance - 653k under Schools - (650k) over Early Years - 653k under 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. Supplies and Services (250k) over Aids for Clients – (45k) over Materials, Apparatus and Equipment – (203k) over Schools – (45k) over Schools – (203k) over This overspend is due to the increased demand and cost for new equipment required by children in school with complex physical needs. The overspend is due to the additional cost of per capita expenditure reflecting the growth in pupil numbers. Transport and Plant (2,116k) over Pupil Transport - Strathclyde Passenger Transport - (2,081k) over Schools - (2,081k) over This is a demand led service and reflects the volume of children requiring mainstream transport to school and increased costs. Administration Costs 65k under Conferences – 48k under Schools – 48k under The underspend relates to expenditure on Early Years partner conferences being lower than anticipated. 58
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Other Bodies (94k) 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 1,676k over recovered Fees and Charges - Other Local Authorities - 593k over recovered Schools - 593k 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. 59
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Subjective Head Variance Subjective Line Service / amount Explanation Income (cont) Early Years Fees – 1,086k over recovered Early Years – 1,086k 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. 60
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 10 PERIOD 10 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 184,640 0 0 (224) over 131,426 131,975 (549) over TEACHERS SUPERANNUATION 40,282 0 0 (52) over 30,089 30,158 (69) over TEACHERS NI 18,429 0 0 (24) over 14,789 14,821 (32) over DAILY TEACHERS BASIC 2,056 0 0 0 2,056 2,056 0 TEACHERS TRAINING 379 0 0 0 174 174 0 APT&C BASIC 74,786 193 under 275 under 566 under 53,137 52,640 497 under APT&C OVERTIME 0 0 (8) over 0 0 0 0 APT&C SUPERANNUATION 12,849 77 under 91 under 106 under 10,179 10,080 99 under APT&C NIC 4,943 55 under 66 under 61 under 4,118 4,061 57 under SESSIONAL WORK 207 0 0 0 143 143 0 TRAVEL AND SUBSISTANCE 201 0 0 0 98 98 0 OTHER EMPLOYEE COSTS 200 0 0 0 131 131 0 PENSION INCREASES 459 3 under 3 under 5 under 325 320 5 under PREMATURE RETIRALS 5,040 0 0 (251) over 3,788 3,788 0 ADDITIONAL PENSION COSTS 0 (27) over 0 (5) over 0 5 (5) over EMPLOYEE COSTS 344,471 301 under 427 under 182 under 250,453 250,450 3 under PROPERTY COSTS RATES 17,725 0 0 0 17,713 17,675 38 under SCOTTISH WATER - METERED (DRAINAGE) CHARGES 1,363 0 0 0 630 630 0 SCOTTISH WATER - METERED CHARGES 733 0 0 0 322 322 0 RENT 266 0 0 0 187 187 0 SERVICE CHARGE 39 (19) over (22) over (22) over 39 66 (27) over PROPERTY INSURANCE 482 0 0 (5) over 482 488 (6) over SECURITY COSTS 67 0 0 0 39 39 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 55 0 0 0 5 5 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 57 0 0 0 57 57 0 ADAPTIONS - INTERNAL CONTRACTORS 131 0 0 0 126 141 (15) over ELECTRICITY - CONTRACT 8,616 0 0 0 4,213 4,213 0 GAS 4,043 0 0 0 1,772 1,772 0 HEATING OIL 164 0 0 0 83 83 0 SOLID FUEL 251 0 0 0 108 108 0 JANITOR SERVICE 98 0 0 0 98 98 0 JANITORIAL SUPPLIES 7 0 0 0 0 0 0 CLEANING CONTRACT 548 0 0 0 548 548 0 CLEANING OUTWITH CONTRACT 8 0 0 0 0 0 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 382 (30) over (75) over (12) over 308 323 (15) over HEALTH & HYGIENE MATERIALS 26 0 0 0 18 18 0 WINDOW CLEANING 2 0 0 0 0 0 0 REFUSE UPLIFT 17 0 0 0 17 17 0 OTHER PROPERTY COSTS 461 0 0 0 52 52 0 OFFICE ACCOM-FACILITIES MANAGEMENT 0 (4) over (4) over (4) over 0 4 (4) over ACCOMMODATION RECHARGE TO USERS 882 0 0 0 882 882 0 PROPERTY COSTS 36,423 (53) over (101) over (43) over 27,699 27,728 (29) over 61
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 10 PERIOD 10 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 175 0 0 0 175 177 (2) over COMPUTER EQUIPMENT RENTAL 2 0 0 0 0 0 0 I.T. EQUIPMENT MAINT-CONTRACT 3,309 0 0 0 3,300 3,288 12 under I.T. ELECTRONIC MESSAGING 49 0 0 0 29 29 0 EQUIPMENT, APPARATUS AND TOOLS 60 0 0 0 36 36 0 SMALL TOOLS 1 0 0 0 1 3 (2) over AIDS FOR CLIENTS 119 (5) over (5) over (42) over 49 94 (45) over ADAPTATIONS FOR CLIENTS 12 0 0 0 9 18 (9) over SUPPLIES FOR CLIENTS 1 0 0 0 1 2 (1) over FURNITURE - OFFICE 18 0 0 0 17 17 0 FURNITURE - GENERAL 77 0 0 0 43 43 0 FURNISHINGS (INCL. CROCKERY & LINEN) 13 0 0 0 13 13 0 MATERIALS 19 0 0 0 19 19 0 MATERIALS, APPARATUS AND EQUIPMENT 1,787 (19) over (22) over (110) over 833 1,036 (203) over PUPIL EQUITY FUNDING 2,451 0 0 0 13 13 0 SAC FUNDING 58 0 0 0 0 0 0 LIBRARY/RESOURCE CENTREMATERIALS 85 0 0 0 58 58 0 AUDIO VISUAL 30 0 0 0 30 30 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 16 0 0 0 16 16 0 TV LICENCES - EDUCATION 24 0 0 0 5 5 0 FOODSTUFFS - GENERAL 122 0 0 0 122 122 0 PROTECTIVE CLOTHING & UNIFORMS 34 0 0 0 32 32 0 LAUNDRY COSTS 1 0 0 0 0 0 0 OTHER SUPPLIES AND SERVICES 27 0 0 0 0 0 0 HEALTH AND SAFETY 148 0 0 0 47 47 0 CATERING - CONTRACT 2,909 0 0 15 under 2,754 2,754 0 CATERING - OUTWITH CONTRACT 7 0 0 0 2 2 0 CATERING - EXTERNAL 6 0 0 0 6 6 0 ARTIST FEES / PERFORMING ARTS / ENTERTA 10 0 0 0 10 10 0 DELIVERY CHARGE 4 0 0 0 4 4 0 SUPPLIES AND SERVICES 11,574 (24) over (27) over (137) over 7,624 7,874 (250) over 62
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 10 PERIOD 10 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 21 0 0 0 21 21 0 OTHER TRANSPORT COSTS 2 0 0 0 1 1 0 INSURANCE 3 0 0 0 3 3 0 FLEET SERVICE CHARGES - SCHEDULED MAINTENANCE 35 0 0 0 9 0 9 under FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 27 0 0 0 25 25 0 FLEET SERVICE CHARGES - LEASING 66 0 0 0 52 52 0 FLEET SERVICE CHARGES - HIRED VEHICLES 14 0 0 0 14 14 0 FLEET SERVICE CHARGES - ROAD FUND LICENCES/MOT 4 0 0 0 3 3 0 FLEET SERVICE CHARGES - FUEL 113 0 0 0 73 73 0 FLEET SERVICE CHARGES - DRIVERS 1,327 0 0 0 1,278 1,278 0 FLEET SERVICE CHARGES - BUS ESCORTS 399 0 0 0 328 328 0 HIRE OF EXTERNAL VEHICLES 157 0 0 0 157 157 0 HIRE OF SKIPS 6 (4) over (5) over (5) over 4 10 (6) over EXTERNAL TRANSPORT CONTRACT 6 0 0 (2) over 2 5 (3) over STORAGE 0 0 (1) over (1) over 0 1 (1) over PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 6,828 (23) over (236) over (325) over 3,881 3,906 (25) over PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 7,310 (1,246) over (1,246) over (1,371) over 6,083 8,164 (2,081) over PUPIL TRANSPORT - OTHER 167 0 0 0 54 62 (8) over TAXI CHARGES - CONTRACTED 0 0 1 under 1 under 0 0 0 TAXI CHARGES - AD HOC 0 (1) over (1) over (1) over 0 1 (1) over TRANSPORT AND PLANT 16,485 (1,274) over (1,488) over (1,704) over 11,988 14,104 (2,116) over ADMINISTRATION PRINTING AND STATIONERY 562 0 0 5 under 463 447 16 under TELEPHONES 218 0 0 0 125 125 0 MOBILE PHONES 9 0 0 0 6 9 (3) over ADVERTISING - OTHER 11 0 0 0 5 1 4 under POSTAGES/COURIERS 60 0 0 0 36 35 1 under MEMBERSHIP FEES/SUBSCRIPTIONS 266 0 0 0 265 265 0 INSURANCE 76 0 0 0 76 76 0 MEDICAL COSTS 17 0 0 0 17 18 (1) over HOSPITALITY / CIVIC RECOGNITION 6 0 0 0 6 6 0 SECURITY UPLIFT FEES 6 0 0 0 6 6 0 OTHER ADMIN COSTS 2 0 0 0 0 0 0 CONFERENCES - OFFICIALS (incl associated costs) 52 30 under 35 under 45 under 48 0 48 under TRAINING 372 0 0 0 368 368 0 ADMINISTRATION 1,657 30 under 35 under 50 under 1,421 1,356 65 under 63
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 10 PERIOD 10 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 0 305 252 53 under SCOTTISH QUALIFICATIONS AUTHORITY 1,563 0 0 0 1,563 1,563 0 PAYMENTS TO OTHER BODIES 19,873 500 under 500 under 500 under 15,274 14,774 500 under INDEPENDENT SCHOOL PLACES 5,907 (525) over (649) over (647) over 3,620 4,267 (647) over CONTRACT SPEECH THERAPY 678 0 0 0 0 0 0 SCHOOL ACTIVITIES 480 0 0 0 480 480 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 50 0 0 0 5 5 0 ACTIVITIES PROGRAMME 487 0 0 0 98 98 0 COUNSELLING 1,201 0 0 0 909 909 0 COPYRIGHT AGREEMENT 215 0 0 0 215 215 0 VAT FREE EXCURSIONS - EDUCATION 27 0 0 0 27 27 0 PRIVATE INDIVIDUALS - GENERAL 25 0 0 0 25 25 0 PAYMENT TO OTHER BODIES 32,007 (51) over (175) over (147) over 22,576 22,670 (94) over PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 44,115 0 75 under 241 under 28,736 28,495 241 under PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 1 0 0 0 0 0 0 PAYMENT TO CONTRACTORS 44,116 0 75 under 241 under 28,736 28,495 241 under TRANSFER PAYMENTS EDUCATION MAINTENANCE ALLOWANCE 583 0 0 0 583 583 0 FOOTWEAR & CLOTHING GRANTS 2,273 200 under 260 under 300 under 2,150 1,850 300 under WORK EXPERIENCE 10 0 0 0 1 1 0 CONCESSIONARY FARES 0 (1) over (1) over 0 0 0 0 TRANSFER PAYMENTS 2,866 199 under 259 under 300 under 2,734 2,434 300 under FINANCING CHARGES LEASING CHARGES - OPERATIONAL 3 0 0 0 2 0 2 under I.T. EQUIPMENT LEASING - CONTRACT 374 0 0 14 under 212 198 14 under FINANCING CHARGES 377 0 0 14 under 214 198 16 under TOTAL EXPENDITURE 489,976 (872) over (995) over (1,244) over 353,445 355,309 (1,864) over 64
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 10 PERIOD 10 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 (170) (165) (5) under rec GOVERNMENT GRANTS - OTHER EDUCATION GRANTS (43,704) 0 0 0 (34,012) (34,012) 0 CONTRIBUTIONS FROM OTHER BODIES (4,185) 0 0 0 (4,027) (4,027) 0 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (744) 218 over rec 233 over rec 317 over rec (334) (927) 593 over rec PLAYGROUP ACCOMMODATION CHARGE (10) 0 0 0 (10) (14) 4 over rec EARLY YEARS FEES (410) 654 over rec 762 over rec 927 over rec (284) (1,370) 1,086 over rec RENTAL INCOME (20) 0 0 0 (13) (11) (2) under rec COURSE FEES (45) 0 0 0 (45) (45) 0 OTHER INCOME (97) 0 0 0 (65) (65) 0 ACCOMMODATION INCOME FROM USERS (882) 0 0 0 (882) (882) 0 INCOME (50,267) 872 over rec 995 over rec 1,244 over rec (39,842) (41,518) 1,676 over rec NET EXPENDITURE 439,709 0 0 0 313,603 313,791 (188) over 65
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Appendix C South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 28 December 2023 (No 10) Finance and Corporate Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 10 28/12/23 Over/ Under 28/12/23 28/12/23 Service Departments :- £m £m £m £m £m £m Finance Services - Strategy 2.306 2.272 0.034 2.670 2.619 0.051 under Finance Services - Transactions 19.450 19.631 (0.181) 15.080 15.165 (0.085) over Audit and Compliance Services 0.411 0.417 (0.006) 0.446 0.467 (0.021) over Information Technology Services 5.542 5.542 0.000 8.390 8.455 (0.065) over Communications and Strategy Services 2.966 2.966 0.000 2.428 2.428 0.000 Administration and Licensing Services 4.510 4.730 (0.220) 3.878 4.004 (0.126) over Personnel Services 8.919 8.762 0.157 8.304 8.237 0.067 under Total Finance and Corporate Resources 44.104 44.320 (0.216) 41.196 41.375 (0.179) over 5 67
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Finance and Corporate Resources Variance Analysis 2023/24 (Period 10) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,041k under APT&C Basic / Superannuation / NI – 1,101k under Finance Services (Transactions) - 226k under The underspend is due to vacant posts within the Service which are being recruited in line with Service requirements. Administration, Legal and Licensing – (129k) over Finance Services (Strategy) – 142k under Communications and Strategy Services – 55k under This overspend relates to lower than anticipated staff turnover. The underspend is due to vacant posts within the Service which are being recruited in line with Service requirements. The underspend is due to vacant posts within the Service. Personnel Services – 765k under The underspend reflects savings made in advance of the next financial year and the level of turnover within the Service to date, with recruitment being considered in line with service requirements. 68
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (146k) over Fixture & Fittings – (140k) over Finance Services (Transactions) – (140k) over The overspend reflects greater than budgeted spend on Non-Domestic Rates Empty Property Relief Supplies and Services (259k) over Computer Equipment Purchase - (109k) over Computer Equipment Maintenance – (75k) over IT Equipment Maintenance Contract – (35k) over IT Services – (92k) over IT Services – (75k) over Administration, Legal, and Licensing – (18k) over The overspend reflects the increased costs of IT services, which is offset by an over-recovery of income via recharge to Resources This overspend reflects the timing of expenditure, an element of which will be prepaid at the end of the year. The overspend reflects the costs of computer equipment required for service delivery. Administration Costs (331k) over Postages & Couriers – (65k) over Medical Costs – (174k) over Finance Services (Transactions) – (46k) over. Personnel Services – (173k) over The overspend reflects additional postage costs required for service delivery. The overspend in reflects the level of medical expenses incurred to date, which is 69
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Subjective Head Variance Subjective line Service / amount Explanation Administration Costs (cont.) Training – (36k) over Finance Services (Transactions) – (14k) over offset by an over-recovery of income via recharges to Resources. The overspend relates to training of Procurement Graduates and is offset by the underspend within employee costs. Payments to Other Bodies. (701k) Over External Audit Fees – (70k) over Grants to Voluntary Organisations – 53k under Payments to Other Bodies – (675k) over Finance Services (Strategy) – (70k) over Administration, Legal, and Licensing – 53k under Personnel Services – (612k) over The overspend reflects the uplift in external audit fees. The underspend relates to less than budgeted spend on Admin Grants. The overspend relates to spend on Employability projects. This overspend is being managed within the overall Service position and is not recurring beyond 2023/2024. 70
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Subjective Head Variance Subjective line Service / amount Explanation Transfer Payments 1,947k under Rent Allowance – 409k under Rent Rebates – 1,538k under Finance Services (Transactions) 409k under Finance Services (Transactions) 1,538k under The underspend in these lines reflects the demand-led spend on Rent Allowance and Rent Rebates and is offset by an under-recovery of Income (below). Income (1,694k) under recovered Rent Rebates Subsidy (1,496k) under recovered Rent Allowance Subsidy (353k) under recovered Fees and Charges General – 135k over recovered. Finance Services (Transactions) (1,496k) under recovered Finance Services (Transactions) (353k) under recovered Personnel Services – 148k over recovered. The under recovery in these lines is offset by the demand- led underspend in Transfer Payments (above). This over recovery reflects a higher than anticipated recharge of medical costs. * The underlined variances represent new variances since the last report. 71
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 10 PERIOD 10 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 28,403 128 under 280 under 65 under 20,519 20,465 54 under APT & C OVERTIME 139 (14) over (16) over (29) over 102 131 (29) over APT & C SUPERANNUATION 6,286 151 under 163 under 367 under 4,555 3,893 662 under APT & C NIC 3,318 50 under 30 under 231 under 2,405 2,020 385 under MANUAL BASIC 0 (14) over (1) over (24) over 0 31 (31) over MANUAL OVERTIME 0 (1) over (1) over (1) over 0 1 (1) over TRAVEL AND SUBSISTANCE 13 (6) over (3) over (6) over 7 15 (8) over OTHER EMPLOYEE COSTS 561 (1) over (1) over (1) over 561 409 152 under PENSION INCREASES 847 (53) over (72) over (98) over 618 739 (121) over ADDITIONAL PENSION COSTS 0 (22) over (22) over (22) over 0 22 (22) over EMPLOYEE COSTS 39,567 218 under 357 under 482 under 28,767 27,726 1,041 under PROPERTY COSTS RATES 42 0 0 0 30 16 14 under SCOTTISH WATER - METERED CHARGES 0 0 0 (1) over 0 1 (1) over RENT 21 0 (4) over (5) over 15 21 (6) over SERVICE CHARGE 1 0 (3) over (3) over 1 4 (3) over PROPERTY INSURANCE 1 0 0 0 0 0 0 SECURITY COSTS 128 (7) over 0 0 86 95 (9) over ELECTRICITY - CONTRACT 14 0 5 under 0 2 2 0 GAS 1 0 0 0 0 0 0 FIXTURE & FITTINGS 1,852 0 0 0 2,844 2,984 (140) over OTHER PROPERTY COSTS 2,196 0 2 under 0 4 5 (1) over PROPERTY COSTS 4,256 (7) over 0 (9) over 2,982 3,128 (146) over SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 3,768 (133) over (11) over (16) over 3,505 3,614 (109) over COMPUTER EQUIPMENT MAINTENANCE 2,069 (24) over (241) over (288) over 2,039 2,114 (75) over I.T. EQUIPMENT MAINT - CONTRACT 583 (16) over (20) over (22) over 227 262 (35) over I.T. ELECTRONIC MESSAGING 126 3 under 2 under 0 4 0 4 under EQUIPMENT, APPARATUS AND TOOLS 159 0 (1) over (3) over 111 98 13 under SUPPLIES FOR CLIENTS 219 0 0 0 154 153 1 under FURNITURE - OFFICE 21 0 (9) over 0 14 9 5 under FURNITURE - GENERAL 0 0 (1) over (1) over 0 1 (1) over MATERIALS 112 0 0 (1) over 79 79 0 MATERIALS, APPARATUS AND EQUIPMENT 0 (2) over (2) over (2) over 0 2 (2) over AUDIO VISUAL 0 (1) over (1) over (1) over 0 1 (1) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 6 0 0 0 1 0 1 under FOODSTUFFS - GENERAL 26 (1) over (1) over (1) over 12 11 1 under PROTECTIVE CLOTHING & UNIFORMS 4 0 0 0 1 1 0 OTHER SUPPLIES AND SERVICES 116 (5) over (6) over (8) over 77 80 (3) over HEALTH AND SAFETY 0 0 (1) over (1) over 0 1 (1) over CATERING - OUTWITH CONTRACT 6 0 0 0 0 0 0 OUTSOURCED MAIL 144 0 (12) over (12) over 82 139 (57) over SUPPLIES AND SERVICES 7,359 (179) over (304) over (356) over 6,306 6,565 (259) over 72
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 10 PERIOD 10 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 1 under 0 0 0 0 OTHER TRANSPORT COSTS 0 0 (1) over (1) over 0 0 0 LICENCES 1 0 0 0 0 0 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 2 0 0 (1) over 1 2 (1) over FLEET SERVICE CHARGES - LEASING 2 (1) over (1) over (1) over 1 3 (2) over FLEET SERVICE CHARGES - FUEL 1 0 0 0 0 0 0 FLEET SERVICE CHARGES - DRIVERS 36 (3) over (3) over (3) over 36 39 (3) over TRANSPORT AND PLANT 69 (4) over (4) over (6) over 40 46 (6) over ADMINISTRATION PRINTING AND STATIONERY 527 (1) over 1 under (2) over 307 314 (7) over TELEPHONES 1,587 0 (1) over 13 under 945 937 8 under MOBILE PHONES 178 (2) over (1) over (2) over 125 126 (1) over ADVERTISING - RECRUITMENT 21 (21) over 0 2 under 18 46 (28) over ADVERTISING - OTHER 123 0 0 0 66 66 0 POSTAGES/COURIERS 964 (2) over (35) over (48) over 509 574 (65) over SMS MESSAGING 10 0 1 under (2) over 6 4 2 under MEMBERSHIP FEES/SUBSCRIPTIONS 227 (7) over (5) over (7) over 209 215 (6) over INSURANCE 140 0 0 0 139 140 (1) over MEDICAL COSTS 134 (41) over (1) over (19) over 129 303 (174) over LEGAL EXPENSES 188 (4) over (18) over (15) over 127 128 (1) over HOSPITALITY / CIVIC RECOGNITION 30 0 0 0 17 19 (2) over PAYPOINT AGENCY FEES 70 0 (7) over (10) over 50 63 (13) over SECURITY UPLIFT FEES 2 0 0 0 1 1 0 OTHER ADMIN COSTS 959 0 0 0 869 869 0 MEMBERS ALLOWANCES 1,870 0 0 2 under 1,359 1,357 2 under CONFERENCES - MEMBERS (incl associated costs) 9 0 0 (3) over 6 9 (3) over CONFERENCES - OFFICIALS (incl associated costs) 11 0 (1) over 1 under 2 2 0 TRAINING 770 (7) over (14) over (50) over 663 699 (36) over VOLUNTEERS' EXPENSES 0 (3) over (3) over (6) over 0 6 (6) over INTERNAL SUPPORT SERVICES ALLOCATION 42 0 0 0 0 0 0 ADMINISTRATION 7,862 (88) over (84) over (146) over 5,547 5,878 (331) over PAYMENT TO OTHER BODIES MANAGEMENT AND TECHNOLOGY TRAINING GRANT 10 0 0 (8) over 10 10 0 YOUTH EMPLOYMENT TRAINING INITIATIVE 101 0 0 (10) over 100 100 0 GRANTS TO VOLUNTARY ORGANISATIONS 678 0 0 0 577 524 53 under PAYMENTS TO VOLUNTARY ORGANISATIONS 80 0 0 (39) over 80 80 0 PAYMENTS TO OTHER BODIES 4,550 (10) over (55) over 39 under 3,374 4,049 (675) over EXTERNAL AUDIT FEES 516 (29) over (40) over (55) over 256 326 (70) over ACTIVITIES PROGRAMME 0 0 (2) over (5) over 0 6 (6) over PRIVATE INDIVIDUALS - GENERAL 0 0 (1) over (1) over 0 3 (3) over PAYMENT TO OTHER BODIES 5,935 (39) over (98) over (79) over 4,397 5,098 (701) over 73
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 10 PERIOD 10 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 TRADING SERVICES CONTRACTOR 0 0 0 0 1 (1) over PAYMENT TO PRIVATE CONTRACTOR 53 0 (12) over (1) over 50 51 (1) over PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 231 (2) over 0 (8) over 231 240 (9) over PAYMENT TO CONTRACTORS 284 (2) 0 (12) 0 (9) over 281 292 (11) over TRANSFER PAYMENTS RENT ALLOWANCE 23,581 0 0 0 17,538 17,129 409 under RENT REBATES 42,069 0 0 0 29,567 28,029 1,538 under TRANSFER PAYMENTS 65,650 0 0 0 47,105 45,158 1,947 under FINANCING CHARGES LEASING CHARGES - OPERATIONAL 1 0 0 0 0 0 0 I.T. EQUIPMENT LEASING-CONTRACT 1,215 4 under 0 0 363 382 (19) over FINANCING CHARGES 1,216 4 under 0 0 363 382 (19) over TOTAL EXPENDITURE 132,198 (97) over (145) over (123) over 95,788 94,273 1,515 under INCOME STATUTORY ADDITIONS - COST OF COLLECTION (815) 0 0 0 (160) (196) 36 over rec RENT REBATES SUBSIDY (37,191) 0 0 0 (27,869) (26,373) (1,496) under rec RENT ALLOWANCE SUBSIDY (23,067) 0 0 0 (16,636) (16,283) (353) under rec DWP SUBSIDY (1,170) 0 17 over rec 17 under (901) (918) 17 over rec DHP (283) 0 0 0 (283) (283) 0 CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (85) 33 over rec 49 over rec 73 under (85) (186) 101 over rec CONTRIBUTIONS FROM OTHER BODIES (320) 0 11 over rec 11 under (269) (266) (3) under 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) 4 over rec (13) under rec (16) over (2,753) (2,788) 35 over rec CHARGES TO HEALTH BOARDS (38) 7 over rec 7 over rec 0 (38) (45) 7 over rec FEES AND CHARGES - OTHER BODIES (221) 0 0 0 (153) (153) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,581) 0 11 over rec 0 (1,610) (1,610) 0 RENTAL INCOME (2) 0 0 0 0 0 0 BIRTH REGISTRATION (18) 0 0 0 (14) (14) 0 DEATH REGISTRATION (57) 0 0 0 (51) (51) 0 MARRIAGE STATUTORY FEES (120) 0 0 0 (76) (76) 0 EXTRACT ISSUE (105) 0 0 0 (62) (62) 0 MARRIAGES (54) 0 0 0 (33) (33) 0 CITIZENSHIP CEREMONIES (10) 0 0 0 (8) (8) 0 OTHER INCOME (10,943) 53 over rec 63 over rec 38 under (3,591) (3,553) (38) under 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 (88,094) 97 over rec 145 over rec 123 over rec (54,592) (52,898) (1,694) under rec 74
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 10 PERIOD 10 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 NET EXPENDITURE 44,104 0 0 0 41,196 41,375 (179) over 75
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Appendix D South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 28 December 2023 (No 10) Housing and Technical Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 10 28/12/23 Over/ Under 28/12/23 28/12/23 Service Departments :- £m £m £m £m £m £m Housing Services 10.229 10.158 0.071 8.730 8.670 0.060 under Property Services 7.363 7.434 (0.071) 15.214 15.274 (0.060) over Total Housing and Technical Resources 17.592 17.592 0.000 23.944 23.944 0.000 5 77
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Housing and Technical Resources (excl HRA) Variance Analysis 2023/24 (Period 10) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,478k under APT&C Basic / Overtime / Superannuation / National Insurance – 1,969k under Property Services - 1,908k under The variance relates to vacancies which are actively being recruited in line with Service requirements. Manual Basic / Overtime / Superannuation / National Insurance - (456k) over Property Services - (423k) over The variance reflects the current level of trade operatives and overtime required to meet service demands. Property Costs (1,231k) over Service Charge - (322k) over Other Accommodation Costs – (£98k) over Bed and Breakfast - (89k) over Property Services - (322k) over Housing Services – (£98k) over Housing Services – (£89k) over The overspend relates to the cost of shopping centre service charges which are not recoverable from tenants. The overspend relates to an increase in homelessness stock expenditure. The overspend relates to greater than anticipated demand for the service. 78
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont) Repairs and Maintenance - Internal / External Contractor - (233k) over Property Services - (133k) over The overspend relates to additional expenditure in property maintenance and estates services. Housing Services – (105k) over The overspend relates to additional expenditure in homelessness. Electricity - Contract - (182k) over Property Services - (159k) over This relates to the current market prices for utilities which is higher than budget. Fixtures & Fittings – (205k) over Housing Services – (205k) over This relates to the furniture costs within homeless temporary accommodation and is demand led. Refuse Uplift - (125k) over Property Services - (118k) over The level of uplifts varies depending on the current workload demands and timing of capital and revenue works. Supplies and Services (193k) over IT Maintenance Contract – 114k under Property Services - 114k under 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. 79
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) Materials – (293k) over Property Services - (293k) over 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 221k under Fleet Service Charges Vehicle Maintenance – (276k) over Hire of External Plant – 145k under Hire of Scaffolding – 267k under Property Services - (266k) over Property Services - 145k under Property Services - 267k under The costs for maintaining vehicles have 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. Expenditure on hires varies depending on the workload demands and timing of works on a wide variety of capital and revenue works. Administration Costs (82k) over Insurance – (105k) over Property Services - (94k) over This overspend is due to greater than budgeted insurance charges within Property Services. 80
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies (23k) over Payment to other Bodies – 145k under Assistance to Home Owners – (180k) over Property Services - 99k under Property Services – (180k) over This mainly relates to the costs in relation to care and repair advice and support which was lower than anticipated. This variance reflects the timing of spend on grants to owners to date. Payments to Contractors 191k under Payments to Private Contractors - 624k under Property Services - 437k under Housing Services – 187k 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 - (433k) over Property Services - (433k) over This overspend reflects the requirement to purchase external professional services within the Projects team, to meet current service demands. 81
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Subjective Head Variance Subjective line Service / amount Explanation Income (341k) under recovered Rental Income - (193k) under recovered Property Services - (194k) under recovered The under recovery relates to the shopping centre income which is lower than budgeted due to vacant units. House Rents – 189k over recovered Other Income – (188k) under recovered Recovery from Capital / Recharges - Departments of the Authority - (290k) under recovered Housing Services – 189k over recovered Property Services - (188k) under recovered Property Services - (290k) under recovered The over recovery relates to greater house rent income than budgeted due to an increase in homeless properties. This mainly relates to building services income streams which are variable each financial year. 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. 82
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 10 PERIOD 10 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 17,323 709 under 855 under 1,253 under 12,379 10,946 1,433 under APT & C OVERTIME 195 21 under 30 under 36 under 143 101 42 under APT & C SUPERANNUATION 3,348 164 under 199 under 284 under 2,394 2,068 326 under APT & C NIC 1,799 96 under 120 under 147 under 1,280 1,112 168 under MANUAL BASIC 19,841 (32) over (37) over 25 under 14,643 14,606 37 under MANUAL OVERTIME 588 (217) over (251) over (407) over 427 875 (448) over MANUAL SUPERANNUATION 3,820 6 under 8 under 28 under 2,818 2,786 32 under MANUAL NIC 2,008 (33) over (37) over (70) over 1,482 1,559 (77) over TRAVEL AND SUBSISTANCE 25 2 under 2 under 7 under 17 11 6 under OTHER EMPLOYEE COSTS 501 11 under 7 under (2) over 340 339 1 under PENSION INCREASES 602 (13) over (14) over (23) over 448 478 (30) over ADDITIONAL PENSION COSTS 13 (12) over (12) over (12) over 0 12 (12) over EMPLOYEE COSTS 50,063 702 under 870 under 1,266 under 36,371 34,893 1,478 under 83
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 10 PERIOD 10 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 0 - 29 under 31 under 2,254 2,219 35 under SCOTTISH WATER - UNMETERED CHARGES 12 3 under 4 under 7 under 5 0 5 under SCOTTISH WATER - METERED CHARGES 240 (3) over (6) over (34) over 168 212 (44) over RENT 1,768 0 - (1) over (17) over 1,323 1,331 (8) over SERVICE CHARGE 439 (165) over (176) over (306) over 190 512 (322) over FACTORING CHARGES 9 0 - 0 - 2 under 3 0 3 under OTHER ACCOMMODATION COSTS 2,579 25 under 25 under (82) over 2,383 2,481 (98) over BED AND BREAKFAST 27 (23) over (26) over (76) over 20 109 (89) over PROPERTY INSURANCE 374 0 - 0 - (3) over 362 368 (6) over SECURITY COSTS 299 24 under 24 under 38 under 223 179 44 under GROUND MAINTENANCE 52 (2) over (2) over (3) over 52 55 (3) over GROUNDS MAINTENANCE ADDITIONAL WORKS 10 2 under 3 under 2 under 7 5 2 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 3,022 1,114 under 938 under 199 under 2,221 2,015 206 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 0 (1) over (3) over (20) over 0 20 (20) over LIFE CYCLE MAINTENANCE 600 (894) over (679) over (3) over 460 465 (5) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 430 (252) over (348) over (400) over 312 731 (419) over ADAPTIONS - INTERNAL CONTRACTORS 0 0 - 0 - 0 - 0 14 (14) over HOUSING - RENT FREE ACCOMMODATION 0 (6) over (7) over (9) over 0 10 (10) over GAS MAINTENANCE COSTS 0 0 - (1) over 0 - 0 0 0 - HOUSING - RENT W/O UNLET PERIODS 734 23 under 23 under (67) over 512 578 (66) over HOUSING - RENT W/O BAD PERIODS 778 11 under 2 under 73 under 194 148 46 under FIXED ELECTRICAL 0 0 - 0 - (1) over 0 1 (1) over EPC 0 (1) over (1) over 0 - 0 0 0 - BOILER PLANT SERVICING 0 (1) over (1) over (1) over 0 1 (1) over ELECTRICITY - CONTRACT 1,448 (87) over (91) over (152) over 935 1,117 (182) over ELECTRICITY - NON CONTRACT 29 7 under 8 under 11 under 21 9 12 under GAS 575 (8) over (4) over 25 under 468 445 23 under HEATING OIL 11 0 - 0 - 0 - 0 1 (1) over FIXTURE & FITTINGS 882 (36) over 0 - (192) over 703 908 (205) over JANITOR SERVICE 164 0 - 0 - 8 under 164 152 12 under CLEANING CONTRACT 407 (22) over (22) over (18) over 404 410 (6) over CLEANING OUTWITH CONTRACT 0 (17) over (17) over 0 - 0 0 0 - CLEANING MATERIALS 10 2 under (1) over 3 under 7 3 4 under WINDOW CLEANING 2 1 under 1 under 0 - 2 1 1 under PEST CONTROL 6 (1) over (3) over (3) over 6 11 (5) over REFUSE UPLIFT 405 (43) over (52) over (116) over 269 394 (125) over REMOVAL & STORAGE COSTS 51 11 under 15 under 16 under 42 21 21 under OTHER PROPERTY COSTS 556 14 under 15 under 5 under 496 488 8 under OFFICE ACCOM-FACILITIES MANAGEMENT 1,113 (18) over (18) over (12) over 1,090 1,103 (13) over ACCOMMODATION RECHARGE TO USERS 33 0 - 0 - (2) over 26 36 (10) over PROPERTY COSTS 19,319 (343) over (372) over (1,103) over 15,322 16,553 (1,231) over 84
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 10 PERIOD 10 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 (38) over (23) over (46) over 438 457 (19) over COMPUTER EQUIPMENT MAINTENANCE 7 3 under 3 under 0 - 5 0 5 under I.T. EQUIPMENT MAINT-CONTRACT 223 56 under 45 under 93 under 167 53 114 under EQUIPMENT, APPARATUS AND TOOLS 46 13 under 17 under 26 under 32 2 30 under SMALL TOOLS 0 0 - 0 - (1) over 0 1 (1) over ADAPTATIONS FOR CLIENTS 500 (1) over (1) over (1) over 312 313 (1) over FURNITURE - OFFICE 0 (1) over (1) over (2) over 0 2 (2) over FURNISHINGS 0 (11) over (18) over 0 - 0 0 0 - MATERIALS 12,331 48 under 163 under (271) over 7,992 8,285 (293) over MATERIALS, APPARATUS AND EQUIPMENT 0 0 - 0 - (1) over 0 1 (1) over AUDIO VISUAL 10 0 - 0 - 0 - 7 7 0 - PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 1 under 0 - 1 under 2 0 2 under TV LICENCES - EDUCATION 1 0 - 0 - 0 - 1 1 0 - FOODSTUFFS - GENERAL 2 0 - 0 - 0 - 0 1 (1) over PROTECTIVE CLOTHING & UNIFORMS 44 7 under 6 under 3 under 32 26 6 under OTHER SUPPLIES AND SERVICES 165 4 under (6) over 18 under 152 170 (18) over HEALTH AND SAFETY 1 (1) over (1) over 0 - 1 1 0 - CATERING - CONTRACT 1 0 - 0 - 0 - 0 0 0 - OUTSOURCED MAIL 0 (8) over (10) over (14) over 0 15 (15) over BULK BUYING DISCOUNT 0 1 under 1 under 1 under 0 (1) 1 under SUPPLIES AND SERVICES 13,832 73 under 175 under (194) over 9,141 9,334 (193) over 85
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 10 PERIOD 10 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 TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 0 - 0 - (2) over 0 2 (2) over PURCHASE OF PLANT 125 (6) over (11) over (1) over 125 114 11 under FLEET SERVICES - FUEL 0 (3) over (3) over (8) over 0 11 (11) over FLEET SERVICES - VEHICLE HIRE 36 0 - (9) over 0 - 36 36 0 - POOL CAR RECHARGE - RENTAL CHARGE 111 (4) over 21 under 29 under 76 29 47 under POOL CAR RECHARGE - FUEL 26 6 under 8 under 12 under 12 0 12 under POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 - 0 - 1 under 1 0 1 under OTHER TRANSPORT COSTS 0 (1) over (1) over (6) over 0 6 (6) over TRANSPORT INSURANCE 44 17 under 20 under (13) over 44 67 (23) over LICENCES 1 (5) over (5) over (2) over 1 1 0 - PLANT SERVICES 7 (5) over (6) over (17) over 7 32 (25) over FLEET SERVICE CHARGES 7 0 - 0 - 0 - 4 0 4 under FLEET SERVICE CHARGES VEHICLE MAINTENANCE 327 (11) over (2) over (253) over 226 502 (276) 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 - (2) over 7 9 (2) over FLEET SERVICE CHARGES ASSET MODIFICATIONS 15 1 under 1 under 7 under 10 2 8 under FLEET SERVICE CHARGES LEASING 1,398 (49) over (64) over (4) over 701 722 (21) over FLEET SERVICE CHARGES HIRED VEHICLES 201 12 under 13 under 2 under 150 143 7 under FLEET SERVICE CHARGES CONTRACT HIRE 49 (5) over (8) over 6 under 35 29 6 under FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 116 (6) over (3) over (35) over 103 131 (28) over FLEET SERVICE CHARGES FUEL 841 11 under 11 under 91 under 584 487 97 under HIRE OF EXTERNAL VEHICLES 0 (1) over (6) over (1) over 0 6 (6) over HIRE OF EXTERNAL PLANT 257 10 under 12 under 135 under 194 49 145 under HIRE OF SCAFOLDING 1,077 41 under 48 under 223 under 742 475 267 under HIRE OF SKIPS 32 0 - 0 - 20 under 22 0 22 under TAXI CHARGES - CONTRACTED 44 (4) over 9 under (2) over 43 50 (7) over TRANSPORT AND PLANT 4,723 (1) over 26 under 181 under 3,124 2,903 221 under 86
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 10 PERIOD 10 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 2 under 1 under 5 under 58 49 9 under TELEPHONES 93 32 under 35 under 29 under 81 28 53 under MOBILE PHONES 50 12 under 15 under 5 under 42 22 20 under ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 7 0 - 0 - 5 under 5 0 5 under ADVERTISING - OTHER 6 1 under 2 under 2 under 3 1 2 under POSTAGES/COURIERS 21 (8) over (9) over (10) over 14 25 (11) over MEMBERSHIP FEES/SUBSCRIPTIONS 13 1 under 4 under (48) over 10 51 (41) over INSURANCE 216 9 under 11 under (105) over 216 321 (105) over MEDICAL COSTS 16 (2) over (7) over (7) over 13 20 (7) over LEGAL EXPENSES 16 (6) over (7) over (1) over 13 16 (3) over PETTY OUTLAYS 12 (6) over (5) over (2) over 9 10 (1) over HOSPITALITY / CIVIC RECOGNITION 2 (2) over (3) over (3) over 2 5 (3) over PAYPOINT AGENCY FEES 0 (4) over (4) over (5) over 0 5 (5) over OTHER ADMIN COSTS 13 2 under 1 under 4 under 8 4 4 under TRAINING 0 (1) over (1) over (4) over 0 4 (4) over INTERNAL SUPPORT SERVICES ALLOCATION 457 0 - 0 - 5 under 5 0 5 under CENTRAL ADMINISTRATION 2,749 0 - 0 - 0 - 0 0 0 - ADMINISTRATION 3,754 30 under 33 under (130) over 479 561 (82) over PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,529 0 - 0 - 0 - 1,325 1,344 (19) over PAYMENTS TO OTHER BODIES 1,186 0 - 10 under 134 under 716 571 145 under SUPPORTING PEOPLE INTERNAL PROVIDER 1,130 8 under 9 under (57) over 869 932 (63) over SUPPORTING PEOPLE EXTERNAL PROVIDER 732 33 under 11 under 86 under 502 408 94 under HOUSING ADMINISTRATION 886 0 - 0 - 0 - 829 829 0 - ASSISTANCE TO HOME OWNERS 1,982 0 - 0 - (145) over 1,269 1,449 (180) over PRIVATE INDIVIDUALS - GENERAL 155 0 - (33) over 0 - 151 151 0 - PAYMENT TO OTHER BODIES 8,600 41 under (3) over 18 under 5,661 5,684 (23) over PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 0 (5) over (5) over 0 - 0 0 0 - PAYMENT TO PRIVATE CONTRACTOR 12,484 1,467 under 1,889 under 562 under 8,039 7,415 624 under PAYMENT TO EXTERNAL CONSULTANTS 381 (58) over (70) over (180) over 204 637 (433) over PAYMENT TO CONTRACTORS 12,865 1,404 under 1,814 under 382 under 8,243 8,052 191 under FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 152 1 under 2 under (2) over 36 57 (21) over INTEREST ON REVENUE BALANCES 2 1 under 1 under 1 under 1 0 1 under FINANCING CHARGES 154 2 under 3 under (1) over 37 57 (20) over 87
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 10 PERIOD 10 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 2023/24 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under TOTAL EXPENDITURE 113,310 1,908 under 2,546 under 419 under 78,378 78,037 341 under INCOME CONTRIBUTIONS FROM OTHER BODIES (1,166) 3 over rec (11) under rec 0 - (400) (443) 43 over rec SALES - DEPARTMENTS OF THE AUTHORITY (460) 0 - 0 - 0 - 0 0 0 - FEES AND CHARGES - GENERAL (580) (7) under rec (16) under rec 89 over rec (404) (493) 89 over rec FEES AND CHARGES - DEPARTMENTS OF THE A (48) 0 - 0 - 0 - 0 0 0 - RENTAL INCOME (4,775) (167) under rec (164) under rec (218) under rec (3,827) (3,634) (193) under rec HOUSE RENTS (5,967) 32 over rec 30 over rec 171 over rec (4,220) (4,409) 189 over rec OTHER INCOME (3,057) 0 - (20) under rec (109) under rec (1,946) (1,758) (188) under rec REALLOCATION OF CENTRAL SUPPORT COSTS (876) 0 - 0 - 0 - 0 0 0 - REALLOCATION OF SUPPORT COSTS (1,629) 0 - 0 - 0 - (238) (247) 9 over rec RECOVERY FROM CAPITAL (33,368) (3,972) under rec (4,426) under rec (2,797) under rec (16,982) (13,964) (3,018) under rec RECHARGES - DEPARTMENTS OF AUTHORITY (43,792) 2,280 over rec 2,061 over rec 2,445 over rec (26,417) (29,145) 2,728 over rec MANUAL RECHARGES - DEPARTMENTS OF AUTHORITY 0 (77) under rec 0 - 0 - 0 0 0 - INCOME (95,718) (1,908) under rec (2,546) under rec (419) under rec (54,434) (54,093) (341) under rec NET EXPENDITURE 17,592 0 - 0 - 0 - 23,944 23,944 0 - 88
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Appendix E Housing and Technical Resources - HRA Variance Analysis 2023/24 (Period 10) Subjective Head Variance Subjective line Service / amount Explanation Property Costs (4,406k) over Repairs and Maintenance - Internal and External Contractor - (4,824k) 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 – 527k under Fixtures & Fittings – (110k) 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 (1,962k) under recovered House Rents - 430k over recovered HRA The over recovery is due to the timing of new builds which completed ahead of the anticipated profiles. 5 89
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Year End Transfer from the Balance Sheet – (2,369k) 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 before mentioned recovery of costs from chargeable services. 90
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 10 PERIOD 10 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 (49) over (61) over 15 under 8,600 8,609 (9) over APT & C OVERTIME 78 10 under 12 under 3 under 56 55 1 under APT & C SUPERANNUATION 2,097 (46) over (60) over (72) over 1,524 1,603 (79) over APT & C NIC 1,120 29 under 30 under 20 under 814 790 24 under TRAVEL AND SUBSISTANCE 28 10 under 12 under 15 under 20 4 16 under OTHER EMPLOYEE COSTS 0 (1) over (1) over (1) over 0 1 (1) over PENSION INCREASES 211 (5) over (8) over (13) over 153 168 (15) over ADDITIONAL PENSION COSTS 0 (6) over (6) over (6) over 0 6 (6) over EMPLOYEE COSTS 15,310 (58) over (82) over (39) over 11,167 11,236 (69) over 91
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 10 PERIOD 10 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 2022/23 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under PROPERTY COSTS RATES 105 0 - 36 under 36 under 105 69 36 under SCOTTISH WATER - UNMETERED CHARGES 4 2 under 2 under 3 under 3 0 3 under SCOTTISH WATER - METERED CHARGES 8 (2) over (2) over (6) 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 (9) over (9) over (15) over 0 15 (15) over PROPERTY INSURANCE 1,484 0 - 0 - 0 - 1,484 1,484 0 - SECURITY COSTS 55 7 under 10 under 0 - 3 3 0 - GROUND MAINTENANCE 4,625 0 - 0 - 0 - 4,255 4,255 0 - REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 35,777 (463) over (1,046) over (4,306) over 20,671 25,419 (4,748) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 877 8 under 27 under (33) over 608 684 (76) over HOUSING - RENT FREE ACCOMMODATION 155 0 - 0 - (68) over 116 191 (75) over GAS MAINTENANCE COSTS 0 0 - 0 - 0 - 0 0 0 - HOUSING - RENT W/O UNLET PERIODS 2,445 0 - 0 - (221) over 1,853 2,104 (251) over HOUSING - RENT W/O BAD PERIODS 2,456 0 - 0 - 714 under 1,324 546 778 under ASBESTOS 139 17 under 19 under 41 under 102 64 38 under FIXED ELECTRICAL 0 (1) over (1) over (2) over 0 2 (2) over BOILER PLANT SERVICING 0 0 - 0 - 0 - 0 0 0 - ELECTRICITY - CONTRACT 1,358 0 - 0 - 0 - 637 637 0 - GAS 436 (17) over 6 under 0 - 244 266 (22) over HEATING OIL 54 8 under 9 under 12 under 38 26 12 under SOLID FUEL 3 1 under 2 under 2 under 2 0 2 under FIXTURE & FITTINGS 58 0 - 0 - (105) over 42 152 (110) over JANITOR SERVICE 74 4 under 10 under 21 under 57 30 27 under CLEANING CONTRACT 468 (123) over (123) over 0 - 468 428 40 under CLEANING MATERIALS 60 0 - 0 - 0 - 17 17 0 - WINDOW CLEANING 16 0 - 2 under 2 under 11 9 2 under PEST CONTROL 122 0 - 0 - (15) over 97 111 (14) over REFUSE UPLIFT 0 (15) over (18) over (24) over 0 24 (24) over REMOVAL & STORAGE COSTS 14 (1) over (1) over (1) over 10 11 (1) over OTHER PROPERTY COSTS 34 (6) over (5) over (1) over 25 25 0 - PROPERTY COSTS 50,929 (590) over (1,082) over (3,966) over 32,177 36,583 (4,406) over 92
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 10 PERIOD 10 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 - 364 364 0 - COMPUTER EQUIPMENT RENTAL 0 0 - 0 - (11) over 0 11 (11) over I.T. EQUIPMENT MAINT-CONTRACT 75 0 - 0 - 0 - 63 63 0 - EQUIPMENT, APPARATUS AND TOOLS 13 (1) over 0 - (1) over 10 11 (1) over ADAPTATIONS FOR CLIENTS 0 0 - 0 - 0 - 0 0 0 - FURNITURE - OFFICE 10 0 - 1 under 1 under 7 5 2 under FURNITURE - GENERAL 0 0 - (1) over (1) over 0 1 (1) over MATERIALS, APPARATUS AND EQUIPMENT 0 (1) over (1) over (2) over 0 3 (3) over FOODSTUFFS - GENERAL 6 0 - (1) over (2) over 4 8 (4) over PROTECTIVE CLOTHING & UNIFORMS 12 3 under 3 under 4 under 9 6 3 under LAUNDRY COSTS 16 (2) over (1) over 0 - 12 11 1 under OTHER SUPPLIES AND SERVICES 33 2 under 1 under (3) over 32 35 (3) over HEALTH AND SAFETY 15 4 under 6 under 6 under 11 7 4 under CATERING - CONTRACT 0 (1) over (1) over (1) over 0 1 (1) over SUPPLIES AND SERVICES 653 4 under 6 under (10) over 512 526 (14) over TRANSPORT AND PLANT POOL CAR RECHARGE - RENTAL CHARGE 26 2 under 4 under 7 under 9 10 (1) over POOL CAR RECHARGE - FUEL 6 2 under 3 under 4 under 4 0 4 under POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 - 1 under 1 under 1 0 1 under OTHER TRANSPORT COSTS 0 0 - 0 - (5) over 0 5 (5) over FLEET SERVICE CHARGES VEHICLE MAINTENANCE 23 2 under 3 under (6) over 23 21 2 under FLEET SERVICE CHARGES LEASING 72 (4) over 0 - 6 under 50 45 5 under FLEET SERVICE CHARGES HIRED VEHICLES 34 13 under 16 under 21 under 0 0 0 - FLEET SERVICE CHARGES CONTRACT HIRE 0 (1) over (3) over (7) over 0 8 (8) over FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 8 1 under 2 under 2 under 6 3 3 under FLEET SERVICE CHARGES FUEL 22 0 - 2 under 2 under 15 11 4 under STORAGE 4 2 under 2 under 3 under 3 0 3 under TRANSPORT AND PLANT 196 17 under 30 under 9 under 111 103 8 under 93
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 10 PERIOD 10 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 - 55 55 0 - BULK PRINTING 52 0 - 0 - 0 - 0 0 0 - TELEPHONES 73 23 under 11 under (5) over 36 51 (15) over MOBILE PHONES 27 10 under 12 under 3 under 18 14 4 under ADVERTISING - OTHER 12 5 under 6 under 8 under 9 0 9 under POSTAGES/COURIERS 132 (12) over (11) over 0 - 128 128 0 - SMS MESSAGING 0 (4) over (4) over (4) over 0 4 (4) over MEMBERSHIP FEES/SUBSCRIPTIONS 38 (5) over (2) over (13) over 28 38 (10) over MEDICAL COSTS 25 (2) over (2) over (2) over 18 19 (1) over LEGAL EXPENSES 61 (1) over 2 under 3 under 43 35 8 under PETTY OUTLAYS 4 2 under 2 under 3 under 3 0 3 under HOSPITALITY / CIVIC RECOGNITION 0 (4) over (4) over (7) over 0 7 (7) over GIRO BANK AGENCY FEES 9 5 under 6 under 7 under 8 0 8 under PAYPOINT AGENCY FEES 28 (3) over (4) over (4) over 19 24 (5) over INTERNET AGENCY FEES 6 3 under 3 under 4 under 4 0 4 under OTHER ADMIN COSTS 15 (7) over (6) over (11) over 11 24 (13) over CONFERENCES - OFFICIALS 7 3 under 3 under 3 under 5 2 3 under INTERNAL SUPPORT SERVICES ALLOCATION 5,020 0 - 0 - 0 - 0 0 0 - ADMINISTRATION 5,570 13 under 12 under (15) over 385 401 (16) over PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,909 0 - 0 - 0 - 1,503 1,503 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 (23) over (100) over (6) over 32 38 (6) over PRIVATE INDIVIDUALS - GENERAL 0 (40) over (40) over 0 - 0 0 0 - PAYMENT TO OTHER BODIES 2,974 (63) over (140) over (6) over 1,545 1,551 (6) over PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 80 0 - 0 - 0 - 64 64 0 - PAYMENT TO EXTERNAL CONSULTANTS 20 0 - 0 - 0 - 0 0 0 - PAYMENT TO CONTRACTORS 100 0 - 0 - 0 - 64 64 0 - 94
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 10 PERIOD 10 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 FINANCING CHARGES INTEREST-DEBT CHARGES 17,953 0 - 0 - 5,845 under 6,495 0 6,495 under DEPRECIATION-CAP CHARGES 0 0 - 0 - 0 - 0 30 (30) over I.T. EQUIPMENT LEASING-CONTRACT 67 0 - 0 - 0 - 5 5 0 - CFCR 27,162 (19) over 0 - 0 - 25,162 25,162 0 - INTEREST ON REVENUE BALANCES (67) 0 - 0 - 0 - 0 0 0 - FINANCING CHARGES 45,115 (19) over 0 - 5,845 under 31,662 25,197 6,465 under TOTAL EXPENDITURE 120,847 (696) over (1,256) over 1,818 under 77,623 75,661 1,962 under INCOME SALES - DEPARTMENTS OF THE AUTHORITY (885) 0 - 0 - 0 - (829) (829) 0 - FEES AND CHARGES - GENERAL (4,547) 0 - 0 - 0 - (1,785) (1,785) 0 - RENTAL INCOME (449) 0 - 0 - 0 - 0 0 0 - HOUSE RENTS (104,668) 193 over rec 250 over rec 390 over rec (74,174) (74,604) 430 over rec LOCK UP RENTS (2,679) (26) under rec (26) under rec (39) under rec (1,922) (1,970) 48 over rec INSURANCE RECOVERIES (250) 0 - 0 - 42 over rec 0 (42) 42 over rec OTHER INCOME (1,745) 0 - 0 - (118) under rec (1,047) (934) (113) under rec REALLOCATION OF SUPPORT COSTS (717) 0 - 0 - 0 - 0 0 0 - YEAR END T/FER TO BALANCE SHEET (4,907) 529 over rec 1,032 over rec (2,093) under rec (3,118) (749) (2,369) under rec INCOME (120,847) 696 over rec 1,256 over rec (1,818) under rec (82,875) (80,913) (1,962) under rec NET EXPENDITURE 0 0 - 0 - 0 - (5,252) (5,252) 0 - 95
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Appendix F South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 28 December 2023 (No 10) Social Work Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 10 28/12/23 Over/ Under 28/12/23 28/12/23 Service Departments :- £m £m £m £m £m £m Performance and Support Services 6.686 6.501 0.185 4.704 4.455 0.249 under Children and Families 48.943 49.233 (0.290) 35.974 36.340 (0.366) over Adults and Older People 182.252 182.252 0.000 115.961 115.961 0.000 Justice and Substance Misuse 1.441 1.336 0.105 1.534 1.417 0.117 under Total Social Work Resources 239.322 239.322 0.000 158.173 158.173 0.000 5 97
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Social Work Resources Variance Analysis 2023/24 (Period 10) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 885k under Admin & Clerical Staff – 451k under Managerial Support Specialist Staff - (754k) over Performance and Support – 239k under Adult and Older People – 132k under Children and Families – (81k) over Adult and Older People – (659k) over Justice – 108k under The underspends relate to staffing vacancies which are being filled. This underspend relates to Scheduling Assistant vacancies in Homecare, which are being recruited. This is offset by overtime costs in Managerial Support Specialist Staff (below). This overspend is a result of turnover being less than anticipated to date. This overspend is a result of turnover being less than anticipated to date, and overtime spend to cover the Scheduling Assistant vacancies in Homecare. This is a result of vacancies which are actively being recruited. 98
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont) Basic Grade Social Workers – 1,173k under Hospital Social Workers – (127k) over Home Carers – 136k under Additional Pension Costs – (63k) over Children and Families - 936k under Adult and Older People – 148k under Justice – 77k under Adult and Older People – (93k) over Adult and Older People – 133k under Adult and Older People – (60k) 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 underspend is due to the cost of superannuation being less than budgeted. This overspend is attributable to payments in lieu of notice / ill health retirals and is offset by underspends in basic pay. Property Costs 182k under Rent – (65k) over Adult and Older People – (81k) over This overspend has arisen from an increase in rent costs. 99
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont) Electricity – Contract – 105k under Gas – 121k under Cleaning and Janitorial Supplies and Equipment – 82k under Adult and Older People – 105k under Adult and Older People – 121k under Adult and Older People – 84k under The underspend is due to costs being less than budget. The underspend is due to costs being less than budget. Increased cleaning standards are required after covid however these costs have been lower than expected. Supplies and Services (242k) over Aids & Adaptations – (249k) over Adult and Older People – (246k) over This overspend relates to the additional demand for equipment. Transport and Plant (165k) over Other Transport Costs – (162k) over Children and Families – (82k) over Adult and Older People – (77k) over This reflects the commitments in respect of transporting children to and from school or respite. This overspend is a result of the increased cost of taxi provision for services. 100
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont) Fleet Service Charges – Vehicle Maintenance – (80k) over Adult and Older People – (67k) over This overspend relates to leasing charges for vehicles within Home Care required to deliver the service. Administration (126k) over Legal Expenses – (73k) over Children and Families – (70k) over The overspend relates to contested guardianship/adoption. Payment to Other Bodies (1k) over Payment to Voluntary Organisations – 193k under Payment to Other Bodies – 173k under Private Individuals – General – 90k under Social Work – Foster Parents – (258k) over Children and Families – 92k under Adult and Older People – 119k under Children and Families – 185k under Children and Families – 93k under Children and Families – (258k) over This underspend relates to Supported Accommodation which is being used to fund pressures elsewhere within the Service. The underspend is a result of a timing adjustment and will reduced by year end. 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. 101
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies (cont) Direct Payments – (197k) over Adult and Older People – (197k) over This overspend is due to an increase in demand for Direct Payments, under Self Directed Support legislation. Payment to Contractors (935k) over Payment to Private Contractor – Default – 186k under Long Term Care – (364k) over CET Allocations – Home Care - (955k) over Respite – 142k under Home Support – 302k under Adult and Older People – 186k under Children and Families - (892k) over Adult and Older People – 528k under Adult and Older People – (957k) over Adult and Older People – 191k under Adult and Older People – 302k under This underspend is attributable to commissioning and procurement savings arising from service reviews. 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 overspend reflects the current demand for the external home care service. 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. 102
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (cont) Respite awaiting long term care – (180k) over Day Related Activities Including Residential Placements – (56k) over Adult and Older People – (180k) over Adult and Older People – (56k) over This overspend is being funded from the underspend within the Respite budget above. These budgets are managed as one. This overspend reflects the timing of spend on day services. Transfer Payments (102k) over Direct Assistance – (85k) over Children and Families – (67k) over This overspend relates to the payment of kinship care allowances where demand is increasing. Income 507k over recovered. Contributions from Other Bodies – 215k over recovered. Fees and Charges General – 217k over recovered. Charges to Health Board – 62k over recovered Children and Families – 215k over recovered. Adult and Older People – 217k over recovered. Adult and Older People – 58k 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 6 PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 10 PERIOD 10 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 (1) over 0 1 (1) over ADMIN & CLERICAL STAFF - APT&C BASIC 5,714 347 under 410 under 491 under 4,153 3,611 542 under ADMIN & CLERICAL STAFF - APT&C OVERTIME 0 (68) over (91) over (125) over 0 136 (136) over ADMIN & CLERICAL STAFF - APT&C SUPERANNUATION 1,000 46 under 47 under 48 under 727 672 55 under ADMIN & CLERICAL STAFF - APT&C NIC 412 (4) over (18) over (11) over 299 309 (10) over MANAGERIAL SUPPORT SPECIALIST STAFF BASIC 24,276 63 under 81 under (102) over 17,604 17,717 (113) over MANAGERIAL SUPPORT SPECIALIST STAFF OVERTIME 150 (312) over (349) over (503) over 98 569 (471) over MANAGERIAL SUPPORT SPECIALIST STAFF SUPERANNUATION 4,503 (18) over (24) over (41) over 3,262 3,314 (52) over MANAGERIAL SUPPORT SPECIALIST STAFF NIC 2,555 (50) over (74) over (104) over 1,849 1,967 (118) over BASIC GRADE SOCIAL WORKERS BASIC 12,070 477 under 505 under 814 under 8,956 7,990 966 under BASIC GRADE SOCIAL WORKERS OVERTIME 44 (19) over (10) over (26) over 24 56 (32) over BASIC GRADE SOCIAL WORKERS SUPERANNUATION 2,261 67 under 81 under 117 under 1,639 1,505 134 under BASIC GRADE SOCIAL WORKERS NIC 1,328 51 under 61 under 94 under 961 856 105 under HOSPITAL SOCIAL WORKERS BASIC 449 (39) over (53) over (81) over 326 419 (93) over HOSPITAL SOCIAL WORKERS OVERTIME 0 (9) over (9) over (10) over 0 12 (12) over HOSPITAL SOCIAL WORKERS SUPERANNUATION 87 (4) over (6) over (8) over 63 72 (9) over HOSPITAL SOCIAL WORKERS NIC 46 (5) over (7) over (10) over 33 46 (13) over INSTRUCTORS BASIC 1,327 208 under 248 under 18 under 965 948 17 under INSTRUCTORS OVERTIME 0 1 under 2 under 0 0 0 0 INSTRUCTORS SUPERANNUATION 246 28 under 32 under 5 under 179 174 5 under INSTRUCTORS NIC 126 16 under 20 under 6 under 92 85 7 under CARE STAFF - APT&C BASIC 18,764 342 under 472 under 195 under 13,673 13,364 309 under CARE STAFF - APT&C OVERTIME 815 (169) over (197) over (277) over 480 793 (313) over CARE STAFF - APT&C SUPERANNUATION 3,315 (7) over (11) over (24) over 2,409 2,444 (35) over CARE STAFF - APT&C NIC 1,888 (56) over (8) over 33 under 1,370 1,323 47 under HOME CARERS BASIC 27,809 (2,364) over (2,562) over (22) over 20,048 20,054 (6) over HOME CARERS OVERTIME 1,977 (204) over (262) over (57) over 1,201 1,261 (60) over HOME CARERS SUPERANNUATION 5,038 (69) over (334) over 190 under 3,631 3,438 193 under HOME CARERS NIC 2,840 (378) over (423) over 6 under 2,047 2,038 9 under TRAVEL AND SUBSISTENCE 374 (16) over (12) over (11) over 229 232 (3) over OTHER EMPLOYEE COSTS 562 (81) over (129) over 23 under 437 413 24 under PENSION INCREASES 328 10 under 13 under (3) over 246 234 12 under ADDITIONAL PENSION COSTS 0 (24) over (26) over (38) over 0 63 (63) over EMPLOYEE COSTS 120,304 (2,240) over (2,633) over 586 under 87,001 86,116 885 under 104
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 10 PERIOD 10 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 7 under (1) over (7) over 366 381 (15) over SCOTTISH WATER - UNMETERED CHARGES 44 4 under 5 under 11 under 18 2 16 under SCOTTISH WATER - METERED CHARGES 170 (3) over (5) over (7) over 96 100 (4) over RENT 495 1 under 2 under (36) over 430 495 (65) over PROPERTY INSURANCE 293 1 under 1 under (3) over 288 290 (2) over SECURITY COSTS 3 0 (1) over (1) over 2 3 (1) over GROUND MAINTENANCE 3 1 under 2 under 2 under 2 0 2 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 0 (12) over (8) over (23) over 0 25 (25) over REPAIRS & MAINTENANCE - INT. CONTRACTOR 0 0 4 under 0 0 0 0 LIFE CYCLE MAINTENANCE 0 (5) over (5) over (5) over 0 5 (5) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 63 (8) over (15) over (10) over 27 40 (13) over ELECTRICITY - CONTRACT 914 (10) over (20) over (8) over 529 424 105 under ELECTRICITY - NON CONTRACT 0 (98) over 0 0 0 0 0 GAS 1,135 104 under 7 under 8 under 566 445 121 under CLEANING CONTRACT 357 3 under 1 under (15) over 356 375 (19) over CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 328 8 under 11 under 15 under 224 142 82 under HEALTH & HYGIENE MATERIALS 90 (4) over (19) over (17) over 70 82 (12) over WINDOW CLEANING 12 (1) over (1) over 0 8 8 0 PEST CONTROL 1 0 0 0 0 0 0 REFUSE UPLIFT 41 1 under 1 under 4 under 31 26 5 under REMOVAL & STORAGE COSTS 5 (1) over 3 under 4 under 5 1 4 under OTHER PROPERTY COSTS 196 9 under 10 under 4 under 62 54 8 under PROPERTY COSTS 4,534 (3) over (28) over (84) over 3,080 2,898 182 under 105
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 10 PERIOD 10 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 (14) over (25) over (195) over 529 500 29 under COMPUTER EQUIPMENT MAINTENANCE 52 0 7 under 23 under 17 9 8 under I.T. EQUIPMENT MAINT-CONTRACT 233 5 under 5 under 7 under 25 17 8 under I.T. ELECTRONIC MESSAGING 238 2 under 2 under 4 under 2 0 2 under EQUIPMENT, APPARATUS AND TOOLS 131 20 under 23 under 25 under 79 52 27 under SMALL TOOLS 4 0 (1) over 0 3 3 0 AIDS & ADAPTIONS 1,981 (151) over (157) over (183) over 1,327 1,576 (249) over SUPPLIES FOR CLIENTS 385 6 under 7 under 30 under 224 196 28 under FURNITURE - OFFICE 24 (12) over (11) over (15) over 24 39 (15) over FURNITURE - GENERAL 15 (11) over (13) over (10) over 15 29 (14) over FURNISHINGS (INCL. CROCKERY & LINEN) 18 6 under 5 under (1) over 13 9 4 under MATERIALS 11 (4) over (2) over (3) over 8 10 (2) over WILDLIFE AND FLORA 0 (1) over (1) over 0 0 0 0 MATERIALS, APPARATUS AND EQUIPMENT 0 (10) over (12) over (15) over 0 16 (16) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC 0 0 (1) over (3) over 0 3 (3) over PROVISIONS - GENERAL 178 5 under 10 under (22) over 84 149 (65) over FOOD PURCHASES WITHIN CONTRACT SERVICE 536 (9) over (2) over (5) over 391 392 (1) over BEVERAGES 63 3 under 4 under 7 under 46 35 11 under SCHOOL MILK 38 0 0 1 under 27 27 0 PROTECTIVE CLOTHING & UNIFORMS 777 (23) over (18) over (39) over 521 552 (31) over LAUNDRY COSTS 6 0 0 (1) over 4 8 (4) over OTHER SUPPLIES AND SERVICES 51 3 under 5 under (5) over 36 37 (1) over CATERING - CONTRACT 413 29 under 32 under 22 under 378 345 33 under CATERING - OUTWITH CONTRACT 64 19 under 15 under 7 under 26 18 8 under DELIVERY CHARGE 0 (1) over (1) over (1) over 0 1 (1) over BULK BUYING DISCOUNT 0 0 0 2 under 0 (2) 2 under SUPPLIES AND SERVICES 5,935 (138) over (129) over (370) over 3,779 4,021 (242) over 106
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 10 PERIOD 10 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 (18) over 0 1 (1) over POOL CAR CHARGES-RENTAL 136 (2) over (3) over (11) over 104 121 (17) over POOL CAR CHARGES-FUEL 42 6 under 8 under 8 under 31 6 25 under POOL CAR CHARGES-ADDITIONAL COSTS 7 3 under 4 under 4 under 5 1 4 under OTHER TRANSPORT COSTS 792 (57) over (18) over (64) over 255 417 (162) over INSURANCE 24 0 0 3 under 24 21 3 under LICENCES 0 (1) over (1) over (1) over 0 1 (1) over FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 73 (12) over (5) over (126) over 55 135 (80) over FLEET SERVICE CHARGES - ASSET MODIFICATIONS 0 (1) over (1) over (2) over 0 2 (2) over FLEET SERVICE CHARGES - LEASING 530 (33) over (11) over (10) over 364 380 (16) over FLEET SERVICE CHARGES - HIRED VEHICLES 24 (5) over 8 under 7 under 19 6 13 under FLEET SERVICE CHARGES - CONTRACT HIRE 4 0 (1) over (6) over 3 14 (11) over FLEET SERVICE CHARGES - ROAD FUND LICENCES/MOT 29 (2) over 7 under (12) over 26 37 (11) over FLEET SERVICE CHARGES - FUEL 357 31 under 60 under 30 under 289 246 43 under FLEET SERVICE CHARGES - DRIVERS 2,665 165 under 165 under 65 under 2,665 2,620 45 under HIRE OF EXTERNAL VEHICLES 7 3 under 3 under 4 under 5 0 5 under HIRE OF EXTERNAL PLANT 0 (2) over (2) over 0 0 0 0 HIRE OF SKIPS 0 0 (1) over (1) over 0 1 (1) over EXTERNAL TRANSPORT CONTRACT 0 (1) over 0 0 0 0 0 PUPIL TRANSPORT - OTHER 10 0 0 0 7 8 (1) over TRANSPORT AND PLANT 4,700 91 under 211 under (130) over 3,852 4,017 (165) over ADMINISTRATION PRINTING AND STATIONERY 101 (6) over (7) over (8) over 70 75 (5) over TELEPHONES 206 9 under 7 under 0 147 147 0 MOBILE PHONES 613 46 under 100 under (17) over 190 202 (12) over ADVERTISING - RECRUITMENT 4 0 0 0 0 0 0 ADVERTISING - OTHER 12 3 under 3 under 5 under 9 2 7 under POSTAGES/COURIERS 54 1 under 2 under 5 under 39 43 (4) over MEMBERSHIP FEES/SUBSCRIPTIONS 43 2 under 2 under (1) over 32 36 (4) over INSURANCE 27 0 0 0 27 27 0 MEDICAL COSTS 26 (21) over (22) over (25) over 18 46 (28) over LEGAL EXPENSES 297 (17) over (18) over (65) over 208 281 (73) over HOSPITALITY / CIVIC RECOGNITION 7 (5) over (6) over (5) over 5 10 (5) over OTHER ADMIN COSTS 86 0 (1) over 9 under 29 26 3 under CONFERENCES - OFFICIALS (incl associated costs) 4 1 under 1 under 2 under 2 0 2 under TRAINING 40 (4) over (6) over (7) over 13 20 (7) over INTERNAL SUPPORT SERVICES ALLOCATION 410 0 0 0 0 0 0 ADMINISTRATION 1,930 9 under 55 under (107) over 789 915 (126) over 107
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 10 PERIOD 10 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 31 1 under 1 under 2 under 29 29 0 GRANTS TO VOLUNTARY ORGANISATIONS 23 0 0 0 23 23 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 2,812 502 under 631 under 63 under 2,315 2,122 193 under PAYMENTS TO OTHER BODIES 2,652 (29) over (29) over 159 under 1,770 1,597 173 under PAYMENTS TO HEALTH BOARD 1,458 0 38 under 42 under 147 105 42 under PRIVATE INDIVIDUALS - GENERAL 1,144 67 under 74 under 124 under 741 651 90 under SOCIAL WORK - FOSTER PARENTS 6,782 (151) over (148) over (197) over 5,181 5,439 (258) over SOCIAL WORK - FOSTER PARENTS DISCRETIONARY PAYMENTS 94 (1) over (1) over 1 under 65 65 0 SOCIAL WORK - ADOPTION ALLOWANCES 775 (4) over 0 (35) over 760 804 (44) over DIRECT PAYMENTS 10,046 (89) over (7) over (5) over 6,796 6,993 (197) over PAYMENT TO OTHER BODIES 25,832 296 under 559 under 154 under 17,842 17,843 (1) over PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 0 (2) over (2) over (2) over 0 0 0 PAYMENT TO PRIVATE CONTRACTOR - DEFAULT 1,368 57 under 409 under 184 under 977 791 186 under PAYMENT TO PRIVATE CONTRACTOR - LONG TERM CARE 67,669 1,140 under 1,402 under (837) over 51,177 51,541 (364) over PAYMENT TO PRIVATE CONTRACTOR - CET ALLOCATION - HOME CARE 31,897 640 under (27) over 0 19,114 20,069 (955) over PAYMENT TO PRIVATE CONTRACTOR - RESPITE 2,686 47 under 125 under 145 under 1,564 1,422 142 under PAYMENT TO PRIVATE CONTRACTOR - DAY CARE 1,086 (4) over 1 under 7 under 52 55 (3) over PAYMENT TO PRIVATE CONTRACTOR - HOME SUPPORT 22,434 51 under 18 under 178 under 13,916 13,614 302 under PAYMENT TO PRIVATE CONTRACTOR - FREE PERSONAL NURSING CARE 8,587 4 under 5 under 0 6,088 6,081 7 under PAYMENT TO PRIVATE CONTRACTOR - RESPITE AWAIT' LONG TERM CARE 0 (100) over (132) over (169) over 0 180 (180) over PAYMENT TO PRIVATE CONTRACTOR - DAY RELATED ACTIVITIES INCL RESIDENTIAL PLACEMENTS 3,774 (16) over (6) over (6) over 1,485 1,541 (56) over PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 110 2 under 2 under 3 under 83 97 (14) over SLC MANAGED 0 (5) over (9) over (15) over 0 0 0 PAYMENT TO CONTRACTORS 139,611 1,814 under 1,786 under (512) over 94,456 95,391 (935) over TRANSFER PAYMENTS DIRECT ASSISTANCE TO PERSONS 4,493 (30) over (35) over (83) over 3,689 3,774 (85) over SECTION PAYMENTS 83 (7) over (4) over (17) over 46 63 (17) over TRANSFER PAYMENTS 4,576 (37) over (39) over (100) over 3,735 3,837 (102) over 108
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 10 PERIOD 10 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 FINANCING CHARGES LEASING CHARGES - FINANCE 1 0 0 1 under 1 0 1 under LEASING CHARGES - OPERATIONAL 0 0 0 (1) over 0 1 (1) over I.T. EQUIPMENT LEASING-CONTRACT 401 0 0 (4) over 27 30 (3) over FINANCING CHARGES 402 0 0 (4) over 28 31 (3) over TOTAL EXPENDITURE 307,824 (208) over (218) over (567) over 214,562 215,069 (507) over INCOME NON RELEVANT GOVERNMENT GRANT (7,744) 14 over rec 22 over rec 36 over rec (4,924) (4,938) 14 over rec RESOURCE TRANSFER INCOME FROM THE HEALTH BOARD (25,085) (1) under rec (6) under rec 1 over rec (18,814) (18,814) 0 CONTRIBUTIONS FROM OTHER BODIES (670) 148 over rec 149 over rec 248 over rec (505) (720) 215 over rec SALES - SALE OF MEALS (14) (1) under rec (2) under rec (1) under rec (10) (9) (1) under rec FEES AND CHARGES - GENERAL (5,920) 54 over rec 22 over rec 306 over rec (4,992) (5,209) 217 over rec FEES AND CHARGES - OTHER LOCAL AUTHORITIES (656) (9) under rec 24 over rec (7) under rec (103) (126) 23 over rec CHARGES TO HEALTH BOARDS (27,515) 0 10 over rec 63 over rec (26,886) (26,948) 62 over rec FEES AND CHARGES - OTHER BODIES (18) 0 0 0 (18) (18) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (218) (4) under rec (5) under rec (6) under rec (37) 0 (37) under rec RENTAL INCOME (27) 0 0 38 over rec (20) (20) 0 OTHER INCOME (235) 7 over rec 4 over rec (20) under rec (80) (94) 14 over rec REALLOCATION OF SUPPORT COSTS (400) 0 0 0 0 0 0 INCOME (68,502) 208 over rec 218 over rec 658 over rec (56,389) (56,896) 507 over rec NET EXPENDITURE 239,322 0 0 91 under 158,173 158,173 0 109
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