Agenda Document Pack - Financial Resources Scrutiny Forum - 28/03/2024
South Lanarkshire Council · 28 March 2024
Back to Financial Resources Scrutiny Forum — 28 March 2024 and its agenda
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Council Offices, Almada Street Hamilton, ML3 0AA Wednesday, 20 March 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, 28 March 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 29 February 2024 submitted for approval as a correct record. (Copy attached) 3 - 6 Item(s) for Monitoring 3a Capital Budget Monitoring 2023/2024- General Fund Capital Programme Report dated 11 March 2024 by the Executive Director (Finance and Corporate Resources). (Copy attached) 7 - 26 3b Capital Budget Monitoring 2023/2024 - Housing Capital Programme Report dated 11 March 2024 by the Executive Director (Finance and Corporate Resources). (Copy attached) 27 - 32 4 Revenue Budget Monitoring 2023/2024 Report dated 1 March 2024 by the Executive Director (Finance and Corporate Resources). (Copy attached) 33 - 38 5 Revenue Budget Monitoring 2023/2024 - Detailed Resource Analysis Report dated 1 March 2024 by the Executive Director (Finance and Corporate Resources). (Copy attached) 39 - 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 29 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 (Depute), 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); J Taylor, Head of Finance (Strategy) Housing and Technical Resources D Craig, Property Manager (Commercial) 1 Declaration of Interests No interests were declared. 2 Minutes of Previous Meeting The minutes of the meeting of the Financial Resources Scrutiny Forum held on 1 February 2024 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 12 February 2024 by the Head of Finance (Strategy) was submitted on the position of the General Fund Capital Programme 2023/2024 for the period 1 April to 28 December 2023. Following approval at the Executive Committee on 24 January 2024, there was a revised General Fund Capital Programme for 2023/2024 totalling £78.296 million which included proposed adjustments to the programme totalling a net increase of £6.600 million, as detailed in Appendix A to the report, in relation to the Glasgow City Region City Deal project at Greenhills Road, East Kilbride. The revised programme was detailed in Appendix B to the report, with Resource budgets detailed in Appendix C to the report. Programmed funding for the year also totalled £78.296 million and the funding available to support the overall 2023/2024 Capital Programme was detailed in Appendix D to the report. 2 3
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Current estimates from Resources suggested an outturn of around £72 million. Against the revised budget of £78.296 million, the outturn position meant a net underspend of £6.3 million. This comprised project underspends totalling £8.5 million offset by projects with greater than anticipated spend of £2.2 million. The majority of the variance was 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 would be carried forward to allow the projects to be completed in 2024/2025. Details of the underspent projects, which were scheduled for completion in 2024/2025, were listed in Appendix E of the report. Budget for the period was £34.777 million and spend to 28 December 2023 was £34.088 million, an underspend of £0.689 million, which mainly reflected the timing of spend on a number of projects. Actual funding received to 28 December 2023 was £63.166 million. The physical progress achieved with the General Fund Capital Programme 2023/2024 at 28 December 2023 was detailed in appendices F to H to the report. The Head of Finance (Strategy) responded to a member’s questions in relation to:- the way that the Council borrowed money for capital expenditure the Strathclyde Partnership for Transport (SPT) Strategic Cycle Infrastructure – Carluke to Carstairs Cycle Route project She gave an undertaking to gather further information in relation to the Carluke to Carstairs Cycle Route project from colleagues in Roads, Transportation and Fleet Services and would share this with the Forum. The Forum decided: that the position on the General Fund Capital Programme as at 28 December 2023 be noted. [Reference: Minutes of 1 February 2024 (Paragraph 3a) and Minutes of the Executive Committee of 21 February 2024 (Paragraph 4)] 3b Capital Budget Monitoring 2023/2024 – Housing Capital Programme A report dated 12 February 2024 by the Head of Finance (Strategy) was submitted on the position of the Housing Capital Programme 2023/2024 for the period 1 April to 28 December 2023 (Period 10). The revised Housing Capital Programme for 2023/2024 totalled £67.443 million, as approved by the Executive Committee on 24 January 2024. Programmed funding for the year was £67.443 million. Budget for the period was £40.985 million and spend to 28 December 2023 was £41.276 million, which represented an overspend of £0.291 million, as detailed in Appendix A to the report. The overspend reflected the number of buy backs, through the open market purchase scheme, which had been progressed earlier than anticipated. Actual funding received at 28 December 2023 was £41.276 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 28 December 2023 was detailed in Appendix B to the report. 4
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The Head of Finance (Strategy) responded to a member’s question in relation to the Scottish Government’s funding cut to the Affordable Housing Programme for 2024/2025 and whether that would impact on the funding the Council would receive in the next financial year. The Forum decided: that the position on the Housing Capital Programme as at 28 December 2023 be noted. [Reference: Minutes of 1 February 2024 (Paragraph 3b) and Minutes of the Executive Committee of 21 February 2024 (Paragraph 4)] 4 Revenue Budget Monitoring 2023/2024 A report dated 24 January 2024 by the Head of Finance (Strategy) 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 28 December 2023 (Period 10), along with a projection for the year to 31 March 2024. The report and associated appendices:- summarised the previously reported probable outturn position for the Council’s General Fund Revenue Account to 31 March 2024 provided details on the probable outturn position for the Housing Revenue Account to 31 March 2024 provided details of the position of the General Fund Revenue Account and the Housing Revenue Account respectively to 28 December 2023 The outturn position for the General Fund, after transfers to reserves totalling £14.985 million, resulted in an underspend of £9.000 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 being considered to support the Council’s Budget Strategy. Full details of the Transfers to Reserves had been reported to the meeting of the Executive Committee held on 24 January 2024. The forecast position before and after Transfers to Reserves was detailed in appendices 1 and 2 to the report. Appendix 2 included 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. No update had been received on the position in respect of funding for the maintenance of teacher numbers, previously reported to the meeting of the Forum held on 1 February 2024. At 28 December 2023, the position on the General Fund Revenue Account, after transfers to reserves, was an underspend of £1.509 million. At 28 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. The Head of Finance (Strategy) responded to a member’s questions in relation to:- whether the funding, held back by the Scottish Government for the maintenance of teacher numbers in 2023/2024, had been built into this year’s budget the position in terms of funding from the Scottish Government for the maintenance of teacher numbers in 2024/2025 5
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The Forum decided: (1) that the Council’s breakeven probable outturn position after Transfers to Reserves, as detailed in section 4.1, be noted; (2) that the underspend of £1.509 million on the General Fund Revenue Account at 28 December 2023, as detailed in 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, as detailed in sections 6.1 and 6.2, be noted. [Reference: Minutes of 1 February 2023 (Paragraph 4) and Minutes of the Executive Committee of 24 January 2024 (Paragraph 3) and 21 February 2024 (Paragraph 3)] 5 Revenue Budget Monitoring 2023/2024 – Detailed Resource Analysis A report dated 24 January 2024 by the Head of Finance (Strategy) was submitted comparing actual expenditure against budgeted expenditure for the period 1 April to 28 December 2023 (Period 10). 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 28 December 2023 details of the most significant variances within Resources and the Housing Revenue Account across subjective headings and across Services as at 28 December 2023 a line by line trend analysis of the total Resources’ expenditure and income across subjective headings as at 28 December 2023 The Head of Finance (Strategy) responded to members’ questions in relation to:- Education Resources’ expenditure, specifically around payments to a private contractor for the PPP contract for secondary schools. The Head of Finance (Strategy) undertook to provide further information on the term of the contract to the relevant member variances within Housing and Technical Resources which related to vacancies that were being recruited in line with Service requirements The Forum decided: that the position as at 28 December 2023 (Period 10) be noted. [Reference: Minutes of 1 February 2024 (Paragraph 5)] 6 Urgent Business There were no items of urgent business. 6
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 28 March 2024 Report by: Executive Director (Finance and Corporate Resources) Subject: Capital Budget Monitoring 2023/2024 - General Fund Capital Programme 1. Purpose of Report 1.1. The purpose of the report is to: [purpose] update members of the Financial Resources Scrutiny Forum of progress on the Council’s General Fund Capital Programme for the period covering 1 April 2023 to 26 January 2024. [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 26 January 2024 from both a financial and physical perspective. 3.2. Appendices A to D show the financial position of the General Fund Capital Programme, with the physical progress detailed in Appendices E to G – as they are split into Build, Non Build and Roads. 4. General Fund Capital Programme 2023/2024 4.1. 2023/24 Budget: As reported previously, the budget agreed at Executive Committee on 21 February 2024 was £78.296 million. There were no changes submitted to the Executive Committee on 20 March 2024 for approval. Therefore, the revised budget remains at £78.296 million. 4.2. The revised Programme is detailed in Appendix A with the Resource budgets detailed in Appendix B. 4.3. 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 C. 4.4. 2023/2024 Outturn: As reported previously, estimates from Resources suggest an outturn of around £72 million. Against the revised budget of £78.296 million, this outturn means a net underspend across Resources of £6.3 million. This is made up of project underspends totalling £8.5 million offset by projects with greater than anticipated spend of £2.2 million. 3a 7
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4.5. The majority of the variance is due to the timing of spend, resulting in budget required in 2024/2025 rather than 2023/2024. 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 in the next financial year. 4.6. As at 26 January 2024, work continues to clarify the predicted spend position for the General Services Capital Programme for the remainder of this financial year. Funding for projects remaining underspent at the financial year-end will be carried forward to allow the projects to be completed in 2024/2025. Officers will continue to work to maximise spend in 2023/2024. 4.7. A list of the main projects which are responsible for the underspend of £8.5 million detailed in section 4.4 and which will now complete in 2024/2025, is included in Appendix D along with their anticipated completion dates. 4.8. General Fund – Period 11 Position: As noted in section 4.1, the total capital spending programme for the year is £78.296 million. 4.9. Appendix C shows budget for the period of £37.171 million and spend to the 26 January 2024 of £36.695 million. The spend is therefore behind programme by £0.476 million and this mainly reflects the timing of spend on a number of projects. 4.10. Within Community and Enterprise Resources, recharges for works completed to date on the Roads Carriageway Programme (£0.273m) have still to be processed. 4.11. Within Education Resources, spend on the First Steps Community Nursery Extension, Hamilton (£0.163 million) and the Wooddean Early Learning Centre, Bothwell (£0.272 million) are behind schedule due to delays experienced in the programmes of work, and the Free School Meals Expansion programme is behind (£0.216 million) mainly due to delays in receiving kitchen equipment for St. John the Baptist Primary School. These have been partially 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. 4.12. 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. 4.13. Actual funding received to 26 January 2024 is £66.450 million. This is also detailed in Appendix C. 4.14. 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. 8
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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) 11 March 2024 Link(s) to Council Values/Priorities/Outcomes Accountable, effective, efficient and transparent Previous References Executive Committee, 21 February 2024 Executive Committee, 20 March 2024 List of Background Papers Capital Ledger prints to 26 January 2024 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 9
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APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2023 TO 26 JANUARY 2024 £m Total Budget - Approved by Executive Committee, 21 February 2024 78.296 Approved Adjustments - Period 11 - Total Revised Budget 78.296 2023/24 Budget Period 11 Approved Adjustments Revised 2023/24 Budget Resource £m £m £m Community & Enterprise 45.177 - 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 78.296 - 78.296 10
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APPENDIX B SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2023 TO 26 JANUARY 2024 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 1,269 1,274 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 2,214 2,245 Roads, Tport & Fleet 20,118 5,749 (104) 25,763 9,431 (3,303) 31,891 15,663 15,388 Resource Total 52,228 12,120 (26,138) 38,210 12,535 (5,568) 45,177 19,416 18,907 Education Growth/Accom Pressures 7,338 (1,218) 571 6,691 594 (192) 7,093 6,860 7,215 1,140 Hours 3,145 135 - 3,280 0 0 3,280 2,045 1,787 ICT Developments 2,444 (409) - 2,035 20 0 2,055 928 928 Free School Meals 6,642 69 (40) 6,671 (5,065) 0 1,606 549 333 Inspiring Spaces Programme - - - - 234 - 234 11 11 Resource Total 19,569 (1,423) 531 18,677 (4,217) (192) 14,268 10,393 10,274 Finance & Corporate IT Services 7,230 (1,283) (614) 5,333 0 0 5,333 3,587 3,476 Resource Total 7,230 (1,283) (614) 5,333 0 0 5,333 3,587 3,476 Housing and Technical Office Accom 7,250 3,295 91 10,636 299 0 10,935 2,239 2,170 Private Housing Scheme of Assistance 1,000 0 0 1,000 (1,000) 0 - 0 0 Other Housing 0 258 (95) 163 390 0 553 163 162 Resource Total 8,250 3,553 (4) 11,799 (311) 0 11,488 2,402 2,332 Social Work Other 1,984 (307) 353 2,030 0 0 2,030 1,643 1,706 Resource Total 1,984 (307) 353 2,030 0 0 2,030 1,643 1,706 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 37,171 36,695 11
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APPENDIX C SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2023 TO 26 JANUARY 2024 2023/24 Original Estimate inc C/F 2023/24 Revised Budget 2023/24 Budget to 26/01/24 2023/24 Actual to 26/01/24 Expenditure £m £m £m £m General Fund Programme 77.849 78.296 37.171 36.695 Income 2023/24 Budget 2023/24 Revised Budget 2023/24 Actual To 26/01/24 £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 0.634 Scottish Government: - Capital Grant 33.985 29.947 25.128 - 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 0.889 - 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 1.017 Specific Reserves 1.192 1.422 1.422 Revenue Contribution 0.000 0.038 0.038 TOTAL FUNDING 77.849 78.296 66.450 12
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APPENDIX D SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2023 TO 26 JANUARY 2024 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 June 2024 – ongoing discussions on funding Education Resources Woodside Primary School 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 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 13
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Appendix E (Page 1) GENERAL FUND CAPITAL PROGRAMME 2023/24 BUILD EXECUTIVE SUMMARY PERIOD ENDED 26 JANUARY 2024 (PERIOD 11) 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 60 Projects on Programme - 107 112 113 110 106 99 89 89 92 87 Projects Behind Programme - - - - 1 - 1 - - - 3 Projects Altered Brief/ Programme - 1 - - - 2 - - 1 - - Projects Still to Commence - 8 8 8 9 8 13 15 15 14 16 - 120 125 130 134 138 138 159 162 165 166 Project Status Design Feasibility - 53 54 59 58 59 50 49 38 41 40 Sketch Design - - - - - - 4 2 3 2 1 Detailed Design - - - - - - - - - - - Production Information - 10 8 8 8 8 7 8 7 9 9 Tendering - 21 20 17 19 20 22 23 35 34 34 On Site - 32 38 37 35 29 30 22 22 20 22 Complete - 4 5 9 14 22 25 55 57 59 60 - 120 125 130 134 138 138 159 162 165 166 14
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Appendix E (Page 2) General Services Capital Programme 2023/2024 Build Variance Explanations Project Name Status Variance Explanation First Steps Community Nursery Centre, Hamilton - Extension Behind Programme Wooddean Early Learning Centre, Bothwell Behind Programme Free School Meals Behind Programme The project timescales have been rescheduled, in agreement with the establishment, to avoid disruption from the internal alteration works. This project is behind schedule due to water connection works by another party, and which are out with the contractor’s control. This project is behind schedule mainly due to delays in receiving kitchen equipment for St John the Baptist Primary School. 15
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Appendix F (Page 1) GENERAL FUND CAPITAL PROGRAMME 2023/24 NON BUILD EXECUTIVE SUMMARY PERIOD ENDED 26 JANUARY 2024 (PERIOD 11) 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 33 Approved from 23/24 Programme - 6 6 7 12 13 13 13 15 14 14 Total Projects Currently Reported - 39 39 40 45 46 46 46 48 47 47 Number of Projects Projects Completed - 1 3 3 7 7 8 10 10 11 12 Projects Ahead of Programme - - - - - - 1 1 1 1 1 Projects on Programme - 38 36 37 37 39 37 35 35 35 34 Projects Behind Programme - - - - 1 - - - 2 - - Projects, Altered Brief/Programme - - - - - - - - - - - Projects On Hold - - - - - - - - - - - - 39 39 40 45 46 46 46 48 47 47 16
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Appendix F (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 Memorial Headstone Remedial Works 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 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 17
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Appendix G (Page 1) GENERAL SERVICES CAPITAL PROGRAMME 2023/24 ROADS EXECUTIVE SUMMARY PERIOD ENDED 26 JANUARY 2024 (PERIOD 11) 1 2 3 4 5 6 7 8 9 10 11 12 13 Number of Projects Total Projects Currently Reported - 137 139 142 152 153 160 171 171 174 171 Programme Status Projects Complete - 14 25 47 58 72 80 95 101 109 121 Projects on Programme - 123 114 94 87 74 75 69 64 55 39 Projects Behind Programme - - - - 2 1 1 1 - 1 1 Projects, Altered Brief / Programme - - - 1 1 2 - - - - - Projects Still to Commence - - - - 4 4 4 6 6 9 10 - 137 139 142 152 153 160 171 171 174 171 Project Status Briefing - 46 46 4 8 7 8 6 6 9 10 Production Information - 51 51 73 62 51 48 47 40 36 13 Billing - - - - - - - - - - - Tendering - 2 1 1 1 1 - 1 3 2 7 On Site - 24 16 17 23 22 24 22 21 18 20 Complete - 14 25 47 58 72 80 95 101 109 121 - 137 139 142 152 153 160 171 171 174 171 18
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Appendix G (Page 2) General Services Capital Programme 2023/2024 Roads Variance Explanations Project Name Status Variance Explanation SPT Park and Ride Schemes – Lanark Interchange Behind Programme This project is behind schedule due to continued discussions on funding between Strathclyde Passenger Transport (SPT) and the Scottish Government. The contract cannot be awarded until these discussions have concluded as this project is dependent on SPT funding continuing into financial year 2024/2025. 19
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 11 Briefing / Programme Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Held ROADS / FOOTWAYS INVESTMENT PROGRAMME East Kilbride, Rutherglen and Cambuslang Areas Strategic Schemes Bryce Place, East Kilbride 1 1 Mackintosh Place, East Kilbride 1 1 Glen Urquhart, East Kilbride 1 1 Kirkton Place, East Kilbride 1 1 Glen Lyon , East Kilbride 1 1 Singer Road, East Kilbride 1 1 MacIvor Crescent 1 1 Drumloch Road, Chapleton 1 1 Threestanes Road, Strathaven 1 1 Cornwall Street, East Kilbride 1 1 Severn Road, East Kilbride 1 1 Douglasdale, East Kilbride 1 1 Fairfield Place, East Kilbride 1 1 Dykehead Highway, Chapelton 1 1 Muirside Road, Strathaven 1 1 Tasman Drive, East Kilbride 1 1 Chalmers Drive and Chalmers Crescent, East Kilbride 1 1 Macleod Place, East Kilbride 1 1 Abbotsford Brae, and Ashton Green, East Kilbride 1 1 Park Drive, East Kilbride 1 1 Lindsay Road, East Kilbride 1 1 Clydeford Road, Cambuslang 1 1 Hamilton Road, Cambuslang 1 1 Langlea Road, Rutherglen 1 1 Gilbertfield Road 1 1 Kenmure Way, Rutherglen 1 1 Glendaruel Road, Rutherglen 1 1 Preventative Maintenance Schemes Waterfoot Road, Thorntonhall 1 1 High Brownside and Caldergreen Highway, Strathaven 1 1 Bents and Station Highway, Glassford 1 1 Shawtonhill Highway,Chapelton 1 1 Drumclog Highway, Drumclog 1 1 Auldhouse Road, Auldhouse 1 1 Prep works 1 1 Strategic Patching Strategic /machine patching works ~ various locations 1 1 PROJECT STATUS PROGRAMME STATUS Project Title 20
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 11 Briefing / Programme Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Footways Maxwellton Road, East Kilbride 1 1 Vancouver Drive, East Kilbride 1 1 Milford, East Kilbride 1 1 Torrance Road, East Kilbride 1 1 Threestanes Road, Strathaven 1 1 Hamilton Area Strategic Schemes A72 Lanark Road, Cornsilloch, Larkhall 1 1 Pollock Avenue, Hamilton 1 1 Low Patrick Street, Hamilton 1 1 A71 Stonehouse By-Pass 1 1 Strathaven Road, Hamilton 1 1 Muttonhole Road, Hamilton (Phase 1) 1 1 Bothwell Road, Service Road 1 1 Douglas Street, Hamilton 1 1 Old Bothwell Road, Bothwell 1 1 Main Street, Blantyre 1 1 Preventative Maintenance Schemes Wee Sunnyside Road, Quarter 1 1 Udston Road, Stonehouse 1 1 Cauldwakening Highway, Blantyre 1 1 2024/25 Preparatory patching 1 1 Strategic Patching Forest Avenue, Hamilton 1 1 Swisscott Avenue, Hamilton 1 1 Woodhead Crescent, Hamilton 1 1 Farm Road, Blantyre 1 1 Bothwell Road (Phase1), Uddingston 1 1 Bothwell Road (Phase 2), Uddingston 1 1 Drygate Street, Larkhall 1 1 Millheugh, Larkhall 1 1 Boswell Drive, Blantyre 1 1 Wellcroft Road, Hamilton 1 1 A723 Motherwell Road, Hamilton 1 1 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 21
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 11 Briefing / Programme Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Clydesdale Area Strategic Schemes Wilton Road, Carluke Phase 1 1 1 Wilton Road, Carluke Phase 2 1 1 A70 Ravenstruther 1 1 A73 - Duneatonfoot to Roberton 1 1 B7016 Braehead to Carnwath 1 1 A721 Elsrickle 1 1 A706 Forth to Boundary 1 1 A73 Lanark Road, Carluke 1 1 A70, Glespin to Douglas 1 1 A702 Abington to dalveen pass(Elvanfoot) 1 1 B7016 Libberton Muir - Roseburgh Bridge 1 1 B7018 Lesmahagow Road, Kirkfieldbank 1 1 Harestanes Road, Braidwood 1 1 Hillhead Road, Covington 1 1 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 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 (Clyde Bridge) 1 1 Footways Station Road, Law 1 1 Springfield Gardens, Lanark 1 1 Carlisle Road, Blackwood 1 1 Wilton Road, Carluke 1 1 22
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 11 Briefing / Programme Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Held PROJECT STATUS PROGRAMME STATUS Project Title PARTICIPATORY BUDGET East Kilbride/Cambuslang and Rutherglen Areas Footways Cairns Road, Cambuslang 1 1 Woodlands Crescent, Cambuslang 1 1 Hamilton Road, Cambuslang 1 1 Hamilton Area Footways Main Street, Blantyre 1 1 Avonside Grove, Hamilton 1 1 Clydesdale Area Footways Wilton Road, Carluke PH1 1 1 Bloomgate, Lanark 1 1 St Leonard Steet, Lanark 1 1 ROADS REFURBISHMENT BUDGET Structures projects Thankerton Boat Bridge 1 1 Mousemill Road Retaining Wall 1 1 Daer Brige (options appraisal only) 1 1 Duke St MSCP 1 1 Waterside Bridge 1 1 Cornwall Street Footbridge 1 1 Culterallers Bridge 1 1 Greenhills Footbridge 1 1 Cattle Grids ~ Fallside Road 1 1 Traffic and Transportaion A73 at former Law hospital site 1 1 Various minor works 1 1 Lighting ~ LED & Columns Renewal of street lighting infrastructure ~ Poles and cabling various locations 1 1 BRIDGES Clyde Bridge ~ Replacement of existing structure 1 1 20MPH/30MPH ROAD AND PLACE CRITERIA ASSESSMENT Road assessments for speed limits in appropriate areas 1 1 ELECTRIC VEHICLE INFRASTRUCTURE FUND Development of Strategy and Expansion Plans (Desktop exercise) 1 1 23
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 11 Briefing / Programme Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Held PROJECT STATUS PROGRAMME STATUS Project Title CYCLING, WALKING AND SAFER ROUTES Active Travel routes at schools Lining works at various schools 1 1 Maxwellton Avenue - Physical Island Build Out 1 1 Pedestrian and cycle improvements Burnbank Road & Whitehill Road, Hamilton 1 1 Toucan Crossing Installations High Common Rd./Blacklaw Dr 1 1 Fallside Road @ Hospital 1 1 Stonelaw Rd / Melrose Ave 1 1 Stonelaw/Dryburgh 1 1 Cycle Schemes West Mains Road (EK Rail Station to Creighton Grove) ~ Ph 1.2 1 1 Churchill Av / Whitemoss Av ~ Ph1.5 (also funded by SPT Cyle Routes) 1 1 West Mains Road ~ Ph1.4 1 1 Bothwell to Uddingston Cycle Route 1 1 SPT GRANT FUNDED PROJECTS SPT ~ BUS INFRASTRUCTURE WORKS Stonelaw Road Corridor ~ bus stop improvements 1 1 Stonelaw Road Corridor ~ bus shelter installations 1 1 Stonelaw Road/Burnside Road ~ 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 24
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD 11 Briefing / Programme Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Held PROJECT STATUS PROGRAMME STATUS Project Title 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 10 13 0 7 20 121 121 39 1 0 10 25
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 28 March 2024 Report by: Executive Director (Finance and Corporate Resources) Subject: Capital Budget Monitoring 2023/2024 - Housing Capital Programme 1. Purpose of Report 1.1. The purpose of the report is to: [purpose] update members of the Financial Resources Scrutiny Forum of progress on the Council’s Housing Capital Programme for the period covering 1 April 2023 to 26 January 2024. [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 26 January 2024 from both a financial and physical perspective. 3.2. Appendix A shows the financial position of the Housing Capital Programme, with the physical progress detailed in Appendix B. 4. 2023/2024 Housing Capital Programme 4.1. 2023/24 Budget: Appendix A summarises the position on the Housing programme as at 26 January 2024. The revised capital programme for the year is £67.443 million, as approved by the Executive Committee on 21 February 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 Forum. 4.4. Period 11 Position: Budget for the period is £43.225 million and spend to 26 January 2024 amounts to £45.478 million. This results in the Housing Programme being £2.253 million ahead of programme. This is due to the number of buy backs, through the open market purchase scheme, which have been progressed earlier than anticipated. 4.5. As at 26 January 2024, £45.478 million of funding had been received. 3b 27
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5. Employee Implications 5.1. There are no employee implications as a result of this report. 6. Financial Implications 6.1. The financial implications are detailed in section 4 of this report. 7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 8. Other Implications 8.1. The main risk associated with the Council’s Capital Programme is an overspend. The risk has been assessed as low given the detailed project management plans prepared and monitored for each project. The risk of overspend is managed through four weekly Investment management meetings. 9. Equality Impact Assessment and Consultation Arrangements 9.1. This report does not introduce a new policy, function or strategy or recommend a change to existing policy, function or strategy and therefore no impact assessment is required. 9.2. There was also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director (Finance and Corporate Resources) 11 March 2024 Link(s) to Council Values/Priorities/Outcomes Accountable, effective, efficient and transparent Previous References Executive Committee, 21 February 2024 List of Background Papers Capital Ledger prints to 26 January 2024 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 28
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APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 HOUSING PROGRAMME FOR PERIOD 1 APRIL 2023 TO 26 JANUARY 2024 2023/24 Original Budget 2023/24 Revised Budget 2023/24 Budget to 26/01/24 2023/24 Actual to 26/01/24 £m £m £m £m Expenditure 2023/24 Budget 63.916 67.443 43.225 45.478 2023/24 Original Budget 2023/24 Revised Budget 2023/24 Actual to 26/01/24 £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 27.162 Prudential Borrowing 17.302 23.166 8.419 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 45.478 29
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Appendix B (Page 1) HOUSING CAPITAL PROGRAMME 2023/2024 EXECUTIVE SUMMARY PERIOD ENDED 26 JANUARY 2024 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 27 Projects on Programme - 96 89 92 93 101 96 96 102 115 104 Projects Behind Programme - 7 7 4 5 4 6 6 3 - 3 Projects Altered Brief/Programme - 2 6 4 7 1 3 5 7 3 6 Projects Still to Commence - 25 27 27 28 24 23 23 23 23 24 - 135 138 139 146 146 148 152 157 164 164 Project Status Design Feasibility - 68 63 59 66 56 49 52 51 57 55 Sketch Design - - 1 1 1 1 1 1 1 1 1 Detailed Design - - - - - - - - 1 1 1 Production Information - 8 10 13 12 12 12 13 12 12 8 Tendering - 29 32 31 30 38 45 41 46 46 47 On Site - 25 23 23 24 23 21 23 24 24 25 Complete - 5 9 12 13 16 20 22 22 23 27 - 135 138 139 146 146 148 152 157 164 164 30
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Appendix B (Page 2) Housing Capital Programme 2023/2024 Build Variance Explanations Project Name Status Variance Explanation Various Properties - East Kilbride Area - Window & Door Replacement Behind Programme This project is behind programme as a result of access issues. Wingate Park Sheltered Housing - Internal Area Upgrade Behind Programme This project is behind programme as a result of additional electrical works required, which have delayed the works on site. Blairbeth & Spittal Estate - External Fabric Upgrade & Balcony Work Behind Programme This project is behind programme as a result of the cold weather delaying the concrete repairs. 31
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1 2 3 4 5 6 7 8 9 10 11 12 13 14 Original Budget 23/24 0.000 6.337 10.100 13.250 16.115 21.298 26.594 30.992 35.605 41.980 46.207 49.676 58.922 63.916 Revised Budget 23/24 0.000 6.337 10.100 13.250 16.115 21.298 23.016 27.442 33.315 40.985 43.225 48.270 57.548 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 45.478 0.000 0.000 0.000 0.000 10.000 20.000 30.000 40.000 50.000 60.000 70.000 80.000 £ Millions HRA Capital Expenditure Profile Graph 23/24 32
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 28 March 2024 Report by: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget Monitoring 2023/2024 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] advise the Forum on the overall financial position of the Council’s General Fund Revenue Account and Housing Revenue Account for the period 1 April 2023 to 26 January 2024, 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 £2.617 million on the General Fund Revenue Account at 26 January 2024 (section 5.1), be noted; and (3) that the breakeven position on the Housing Revenue Account at 26 January 2024, 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 26 January 2024, 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, including pay. 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 33
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assurance that they have maintained teacher numbers and pupil support numbers at the 2022 level. For the Council, this amounted to £2.934 million. As part of the Local Government Finance Order issued on 29 February 2024, the held back funds have now been released to the Council. 5. 2023/2024 General Services Monitoring Position 5.1. Financial Position as at 26 January 2024: As at 26 January 2024, the position on the General Services budget is a net underspend of £2.617 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. The underspend of £2.617 million to date differs from the breakeven Probable Outturn position as the net underspend on Council Tax (£3.262 million) and the 2023/2024 Probable Outturn underspend to be transferred to Reserves (£9.000 million) have not been included in the position to date. These variances will materialise at financial year- end. 6. Housing Revenue Account Position 6.1. Financial Position as at 26 January 2024: 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. The Loans Fund Review is detailed in the 2024/2025 budget setting report for the Housing Revenue Account which was approved by Members at Council on 21 February 2024. 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 4 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. 34
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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 Executive Director (Finance and Corporate Resources) 1 March 2024 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References Financial Resources Scrutiny Forum – 29 February 2024 Executive Committee – 20 March 2024 List of Background Papers Financial Ledger and budget monitoring results to 26 January 2024 Contact for Further Information If you would like to inspect the background papers or want further information, please contact: Lorraine O'Hagan, Finance Manager (Strategy) Ext: 2601 (Tel: 01698 452601) E-mail: lorraine.o'hagan@southlanarkshire.gov.uk 35
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Appendix 1 SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report (BEFORE Transfers) Period Ended 26 January 2024 (No.11) Committee Annual Budget Annual Forecast BEFORE Transfers Annual Forecast Variance BEFORE Transfers Budget Proportion To 26/01/24 Actual to Period 11 26/01/24 Variance to 26/01/24 Departments: £m £m £m £m £m £m Community and Enterprise Resources 139.295 139.055 0.240 112.063 111.859 0.204 under Facilities, Waste and Grounds 83.216 82.889 0.327 64.042 63.623 0.419 under Leisure and Culture Services 23.227 23.044 0.183 22.445 22.289 0.156 under Planning and Regulatory Services 5.382 5.018 0.364 4.631 4.350 0.281 under Enterprise and Sustainable Development 5.973 5.664 0.309 3.784 3.479 0.305 under Roads, Transportation and Fleet 21.497 22.440 (0.943) 17.161 18.118 (0.957) over Education Resources 439.709 440.004 (0.295) 352.207 352.405 (0.198) over Education 439.709 440.004 (0.295) 352.207 352.405 (0.198) over Finance and Corporate Resources 45.240 45.456 (0.216) 44.833 45.038 (0.205) over Finance Services - Strategy 2.306 2.272 0.034 2.910 2.858 0.052 under Finance Services - Transactions 20.586 20.767 (0.181) 16.347 16.490 (0.143) over Audit and Compliance Services 0.411 0.417 (0.006) 0.493 0.517 (0.024) over Information Technology Services 5.542 5.542 0.000 9.410 9.442 (0.032) over Communications and Strategy Services 2.966 2.966 0.000 2.724 2.720 0.004 under Administration and Licensing Services 4.510 4.730 (0.220) 4.243 4.405 (0.162) over Personnel Services 8.919 8.762 0.157 8.706 8.606 0.100 under Housing and Technical Resources 17.592 16.082 1.510 26.476 26.476 0.000 - Housing Services 10.229 8.673 1.556 8.763 8.702 0.061 under Property Services 7.363 7.409 (0.046) 17.713 17.774 (0.061) over Social Work Resources 239.322 239.322 0.000 180.385 180.385 0.000 - Performance and Support Services 6.686 6.501 0.185 5.149 4.891 0.258 under Children and Families 48.943 49.233 (0.290) 39.083 39.474 (0.391) over Adults and Older People 182.252 182.252 0.000 134.552 134.552 0.000 - Justice and Substance Misuse 1.441 1.336 0.105 1.601 1.468 0.133 under Joint Boards 2.053 2.053 0.000 1.737 1.737 0.000 - 883.211 881.972 1.239 717.701 717.900 (0.199) over Committee Annual Budget Annual Forecast BEFORE Transfers Annual Forecast Variance BEFORE Transfers Budget Proportion To 26/01/24 Actual to Period 11 26/01/24 Variance to 26/01/24 £m £m £m £m £m £m Service Departments Total 883.211 881.972 1.239 717.701 717.900 (0.199) 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 1.137 (1.883) 3.020 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 919.946 899.223 20.723 718.838 716.017 2.821 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 0.000 296.794 296.794 0.000 - Non-Domestic Rates 341.536 341.536 0.000 288.992 288.992 0.000 - Transfer from Reserves 71.829 71.829 0.000 71.829 71.829 0.000 - Total Income 919.946 923.208 3.262 777.480 777.480 0.000 - Net Expenditure / (Income) 0.000 (23.985) 23.985 (58.642) (61.463) 2.821 under 36
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Appendix 2 SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report (AFTER Transfers) Period Ended 26 January 2024 (No.11) Committee Annual Budget Annual Forecast AFTER Transfers Annual Forecast Variance AFTER Transfers Budget Proportion To 26/01/24 Actual to Period 11 26/01/24 Variance to 26/01/24 Departments: £m £m £m £m £m £m Community and Enterprise Resources 139.295 139.295 0.000 112.063 112.063 0.000 Facilities, Waste and Grounds 83.216 82.889 0.327 64.042 63.623 0.419 under Leisure and Culture Services 23.227 23.244 (0.017) 22.445 22.459 (0.014) over Planning and Regulatory Services 5.382 5.018 0.364 4.631 4.350 0.281 under Enterprise and Sustainable Development 5.973 5.664 0.309 3.784 3.479 0.305 under Roads, Transportation and Fleet 21.497 22.480 (0.983) 17.161 18.152 (0.991) over Education Resources 439.709 440.004 (0.295) 352.207 352.405 (0.198) over Education 439.709 440.004 (0.295) 352.207 352.405 (0.198) over Finance and Corporate Resources 45.240 45.456 (0.216) 44.833 45.038 (0.205) over Finance Services - Strategy 2.306 2.272 0.034 2.910 2.858 0.052 under Finance Services - Transactions 20.586 20.767 (0.181) 16.347 16.490 (0.143) over Audit and Compliance Services 0.411 0.417 (0.006) 0.493 0.517 (0.024) over Information Technology Services 5.542 5.542 0.000 9.410 9.442 (0.032) over Communications and Strategy Services 2.966 2.966 0.000 2.724 2.720 0.004 under Administration and Licensing Services 4.510 4.730 (0.220) 4.243 4.405 (0.162) over Personnel Services 8.919 8.762 0.157 8.706 8.606 0.100 under Housing and Technical Resources 17.592 17.592 0.000 26.476 26.476 0.000 - Housing Services 10.229 10.158 0.071 8.763 8.702 0.061 under Property Services 7.363 7.434 (0.071) 17.713 17.774 (0.061) over Social Work Resources 239.322 239.322 0.000 180.385 180.385 0.000 - Performance and Support Services 6.686 6.501 0.185 5.149 4.891 0.258 under Children and Families 48.943 49.233 (0.290) 39.083 39.474 (0.391) over Adults and Older People 182.252 182.252 0.000 134.552 134.552 0.000 - Justice and Substance Misuse 1.441 1.336 0.105 1.601 1.468 0.133 under Joint Boards 2.053 2.053 0.000 1.737 1.737 0.000 - 883.211 883.722 (0.511) 717.701 718.104 (0.403) over Committee Annual Budget Annual Forecast AFTER Transfers Annual Forecast Variance AFTER Transfers Budget Proportion To 26/01/24 Actual to Period 11 26/01/24 Variance to 26/01/24 £m £m £m £m £m £m Service Departments Total 883.211 883.722 (0.511) 717.701 718.104 (0.403) 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 1.137 (1.883) 3.020 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 919.946 923.208 (3.262) 718.838 716.221 2.617 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 0.000 296.794 296.794 0.000 - Non-Domestic Rates 341.536 341.536 0.000 288.992 288.992 0.000 - Transfer from Reserves 71.829 71.829 0.000 71.829 71.829 0.000 - Total Income 919.946 923.208 3.262 777.480 777.480 0.000 - Net Expenditure / (Income) 0.000 0.000 0.000 (58.642) (61.259) 2.617 under 37
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Appendix 3 SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 26 January 2024 (No.11) Housing Revenue Account Annual Budget Forecast for Year Annual Forecast Variance Budget Proportion to 26/01/24 Actual to Period 11 26/01/24 Variance to 26/01/24 % Note £m £m £m £m £m £m Employee Costs 15.310 15.401 (0.091) 12.343 12.409 (0.066) over (0.5%) Property Costs 50.929 56.610 (5.681) 34.269 38.885 (4.616) over (13.5%) 1 Supplies & Services 0.653 0.691 (0.038) 0.557 0.551 0.006 under (1.1%) Transport & Plant 0.196 0.189 0.007 0.119 0.113 0.006 under 5.0% Administration Costs 5.570 5.597 (0.027) 0.427 0.443 (0.016) over (3.7%) Payments to Other Bodies 2.974 2.979 (0.005) 1.696 1.703 (0.007) over (0.4%) Payments to Contractors 0.100 0.145 (0.045) 0.068 0.068 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) 74.646 79.339 (4.693) over (6.3%) Total Controllable Income (115.940) (116.768) 0.828 (85.715) (85.908) 0.193 over recovered 0.2% 2 Transfer to/(from) Balance Sheet (4.907) (0.853) (4.054) (3.118) (1.123) (1.995) under recovered (64.0%) 3 Net Controllable Expenditure (17.953) (8.847) (9.107) (14.187) (7.692) (6.495) over (45.8%) Add: Non Controllable Budgets Financing Charges 17.953 8.847 9.107 6.495 0.000 6.495 under (100.0%) Total Budget 0.000 0.000 0.000 (7.692) (7.692) 0.000 - 0.0% Variance Explanations 1. The net overspend reflects the volume and cost of repairs and maintenance, including additional costs for the internal contractor. There is also an overspend in relation to cleaning charges. 2. The additional income is due to the favourable timing of new build and purchased council housing units being available to rent. 3. The timing impact of the net overspend requires a higher than budgeted transfer from reserves at this time. Virements None. 38
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 28 March 2024 Report by: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget 2023/2024 - Detailed Resource Analysis 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] update members of the Financial Resources Scrutiny Forum on the Council’s revenue budget for 2023/2024 [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s):- [recs] (1) that the 2023/2024 detailed financial analysis for each of the individual Resources and the Housing Revenue Account, be noted. [1recs] 3. Background 3.1. The individual reports attached provide detailed information on each of the Resource Revenue Budgets for the period to 26 January 2024. The detailed papers cover the General Services and also the Housing Revenue Account. 3.2. The following year-end information is provided for each Resource and the Housing Revenue Account:- an Executive Summary showing the top-level position details of the most significant variances across Subjective headings and across Services a line-by-line trend analysis of the total Resource expenditure and income across Subjective headings 3.3. These are shown in appendices A to F attached. 4. Employee Implications 4.1. None 5. Financial Implications 5.1. As detailed in each of the individual Resource papers. 6. Climate Change, Sustainability and Environmental Implications 6.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 5 39
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7. Other Implications 7.1. The main risk associated with the Council’s Revenue Budget is that there is an overspend. The risk has been assessed as low given the detailed budget management applied across the Resources. The risk is managed through four weekly Budget Monitoring Meetings at which any variance is analysed. In addition, the probable outturn exercise ensures early warning for corrective action to be taken where appropriate. 8. Equality Impact Assessment and Consultation Arrangements 8.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and therefore no impact assessment is required. 8.2. There is also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director (Finance and Corporate Resources) 1 March 2024 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Revenue Ledger prints to 26 January 2024 Contact for Further Information If you would like to inspect the background papers or want further information, please contact: Jackie Taylor, Executive Director (Finance and Corporate Resources) Ext: 5637 (Tel: 01698 455637) E-mail: jackie.taylor@southlanarkshire.gov.uk 40
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Appendix A South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 26 January 2024 (No 11) Community and Enterprise Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 11 26/01/24 Over/ Under 26/01/24 26/01/24 Service Departments :- £m £m £m £m £m £m Facilities, Waste and Grounds 83.216 82.889 0.327 64.042 63.623 0.419 under Leisure and Culture 23.227 23.044 0.183 22.445 22.289 0.156 under Planning and Regulatory Services 5.382 5.018 0.364 4.631 4.350 0.281 under Environmental and Sustainable Devlopment 5.973 5.664 0.309 3.784 3.479 0.305 under Roads, Transportation and Fleet 21.497 22.440 (0.943) 17.161 18.118 (0.957) over Position Before Transfer to Reserves 139.295 139.055 0.240 112.063 111.859 0.204 under Transfers to Reserves as at 26 January 2024 0.000 0.240 (0.240) 0.000 0.204 (0.204) over Position After Transfer to Reserves at 26 January 2024 139.295 139.295 (0.000) 112.063 112.063 0.000 under 5 41
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Community and Enterprise Resources Variance Analysis 2023/24 (Period 11) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 3,377k under APT&C Basic/Superannuation/NI - 4,052k under Facilities, Waste and Grounds Services - 2,073k under The variances are mainly due to vacant posts, with recruitment currently being progressed. Planning and Regulatory Services - 294k under Enterprise and Sustainable Development - 302k under Roads, Transportation and Fleet Services - 1,383k under Overtime - (572k) over Facilities, Waste and Grounds Services - (546k) over The overtime variance is mainly within Grounds and due to vehicle checks, verge maintenance works and weekend work at cemeteries and golf courses. There is also an overspend within Waste due to high staff absences, and vehicle availability as a result of outstanding vehicle repairs. It is currently offset by underspends in basic pay (above). 42
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Additional Pension Costs - (60k) over Facilities, Waste and Grounds Services - (49k) over The overspend relates to the ongoing cost of early retirals. Property Costs (190k) over Rent - (22k) over Roads, Transportation and Fleet Services - (16k) over The level of rent is higher than anticipated for the depots within Roads Contracting. Repairs & Maintenance - Internal Contractors - (25k) over Roads, Transportation and Fleet Services - (18k) over The overspend mainly relates to the upkeep of the road’s construction depots. Cleaning & Janitorial Supplies - (59k) over Facilities, Waste and Grounds Services - (52k) 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. Supplies and Services (748k) over Computer Equipment Purchase - (165k) over Planning and Regulatory Services - (22k) over The overspend mainly relates to the greater than budgeted costs on the IT system upgrade within Planning & Building Standards. Roads, Transportation and Fleet Services - (127k) over The overspend mainly relates to increased costs for annual subscriptions for Computer Licences within Roads 43
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) IT Equipment Maintenance - (52k) over Roads, Transportation and Fleet Services - (51k) 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 - (503k) over Facilities, Waste and Grounds Services - (391k) over The overspend mainly relates to an increased level of spend on replacement domestic waste bins, and within Grounds and Streets. Roads, Transportation and Fleet Services - (110k) over The overspend relates to an increased level of materials required for Roads and Lighting maintenance and price increases. Protective Clothing and Uniforms - (40k) over Facilities, Waste and Grounds Services - (34k) over The overspend is mainly due to the requirement for new improved PPE for operatives within Facilities. Transport and Plant (958k) over Fleet Services - Fuel - (50k) over Roads, Transportation and Fleet - (45k) over The overspend within Fleet is mainly due to the costs associated with electric vehicle charging stations, this is offset by an over recovery in income. 44
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont.) Fleet Services - Vehicle Hires - (322k) over Roads, Transportation and Fleet - (322k) over The overspend is mainly due to the timing of the achievement of efficiencies within Fleet. Fleet Services - Repairs - (1,057k) over Roads, Transportation and Fleet - (1,057k) 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 - Vehicle Maintenance - (26k) over Facilities, Waste and Grounds Services - (16k) over The overspend is due to higher than anticipated charges for additional routine maintenance within Facilities. Fleet Service Charges - Leasing - 376k under Roads, Transportation and Fleet - 338k under The underspend is within Fleet and relates to a change in leasing periods for Passenger Service Agreements and Pool Cars. Facilities, Waste and Grounds Services - 44k under The underspend is due to a reduction in the number of leased vehicles required within the Streets service. Fleet Service Charges - Fuel - 170k under Roads, Transportation and Fleet - 141k under Fleet spend is lower than budget due to use of electric vehicles. 45
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont.) Hire of External Vehicles - 56k under Facilities, Waste and Grounds Services - 33k over The underspend is within Streets and is due to a reduction in demand for the external hire of electric vehicles. Roads, Transportation and Fleet - 23k under The underspend is within Roads Construction and is due to the reduction in demand for the external hire of electric vehicles. Administration (121k) over Printing and Stationery - (17k) over Facilities, Waste and Grounds Services - (9k) over The overspend is mainly due the printing of menus and promotional material within Facilities Management. Roads, Transportation and Fleet - (9k) over The overspend is mainly due to expenditure on Health and Safety manuals within Roads Contracting. Advertising - Other - (16k) - over Roads, Transportation and Fleet - (14k) over The overspend relates to costs of advertising road closures. Medical Costs - (53k) over Facilities, Waste and Grounds Services - (39k) over The overspend reflects a higher than anticipated level of medical referrals to date. Roads, Transportation and Fleet - (13k) over The overspend reflects a higher than anticipated level of medical referrals to date. 46
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Other Bodies (121k) over Other Local Authorities – 46k under Planning and Regulatory Services - 48k under The underspend within Environmental Services is due to a decrease in demand for scientific services, such as laboratory testing. Payment to Other Bodies - (168k) over Roads, Transportation and Fleet - (160k) over The overspend is mainly due to increased payments for weather forecasts over the winter months. Payments to Contractors (1,435k) over Payment to Trading Services Contractor - (215k) over Roads, Transportation and Fleet - (198k) 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 - (1,216k) over Facilities, Waste and Grounds Services - (447k) over The overspend is due to greater than budgeted disposal costs within Waste services. This is being managed within the Resource overall. Planning and Regulatory Services - (600k) over The overspend relates to an increase in demand for Clinical Waste services and Projects and offsets an over recovery of income. 47
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (cont.) Leisure - 170k under The underspend is on Community Led Activities, and will be transferred to reserves, as per the Probable Outturn exercise. Roads, Transportation and Fleet - (339k) 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 403k over recovered Contributions from Other Bodies - 38k over recovered Planning and Regulatory Services - 22k over recovered The over recovery within Projects is due to income received from the Scottish Government for spend on Environmental Air Quality projects. This is offset by spend included in Payment to Contractors. Sales - General - 51k over recovered Facilities, Waste and Grounds Services - 19k over recovered The over recovery is due to an increase in School Meals income within Facilities Management due to demand. 48
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Roads, Transportation and Fleet - 32k over recovered The over recovery mainly relates to higher than anticipated income from skip permits and road closures. Sales – Department of the Authority – 28k over recovered Roads, Transportation and Fleet - 28k over recovered The over recovery is mainly due to higher than anticipated income recovered from Street Lighting rechargeable works. Fees and Charges - General - (109k) under recovered Planning and Regulatory Services - 41k over recovered The over recovery is mainly due to the current level of Planning and Building Standards applications income being less than anticipated. Roads, Transportation and Fleet - (163k) under recovered The under recovery is within Parking where the demand is less than anticipated. Fees and Charges - Department of the Authority - 701k over recovered Facilities, Waste and Grounds Services - 40k 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. Planning and Regulatory Services - 603k over recovered The over recovery relates to income received for clinical waste which offsets the over spend within Payment to Contractors. 49
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Roads, Transportation and Fleet - 58k over recovered. The over recovery in Fleet relates mainly to income received for electric vehicle charging stations, this offsets an overspend in Fleet Services – Fuel. There is also an over recovery in the internal Passenger Service Agreement income. Fleet Services - 339k over recovered Roads, Transportation and Fleet - 339k over recovered. Fleet is over recovered mainly due to an increase in vehicle maintenance charges, this partially offsets an overspend in Transport and Plant within the workshop. Other Income - (131k) under recovered Roads, Transportation and Fleet - (141k) under recovered. Fleet is under recovered mainly due to a decrease in the demand for pool cars. Recharges - Departments of the Authority - (521k) under recovered Roads, Transportation and Fleet - (333k) under recovered. The current level of income from maintenance works is lower than anticipated within Roads Construction. Facilities, Waste and Grounds Services - (188k) 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. 50
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* 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 7 PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 11 PERIOD 11 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 79,077 1,943 under 2,554 under 3,334 under 63,364 59,670 3,694 under APT & C OVERTIME 1,682 (338) over (508) over (553) over 1,041 1,613 (572) over APT & C SUPERANNUATION 13,295 (58) over (3) over (20) over 10,787 10,709 78 under APT & C NIC 6,531 213 under 183 under 168 under 5,393 5,113 280 under TRAVEL AND SUBSISTENCE 75 2 under 5 under 4 under 51 56 (5) over OTHER EMPLOYEE COSTS 136 (7) over (8) over (6) over 134 141 (7) over PENSION INCREASES 1,107 (7) over (29) over (29) over 923 954 (31) over ADDITIONAL PENSION COSTS 0 (42) over (55) over (60) over 0 60 (60) over EMPLOYEE COSTS 101,903 1,706 under 2,139 under 2,838 under 81,693 78,316 3,377 under PROPERTY COSTS RATES 983 7 under 6 under 5 under 905 901 4 under SCOTTISH WATER - UNMETERED CHARGES 25 0 (1) over 1 under 13 11 2 under SCOTTISH WATER - METERED CHARGES 155 (3) over 1 under 5 under 107 105 2 under RENT 591 3 under (2) over (1) over 404 426 (22) over SERVICE CHARGE 42 0 (2) over (4) over 42 53 (11) over FACTORING CHARGES 16 (4) over (4) over (10) over 16 26 (10) over PROPERTY INSURANCE 283 1 under 6 under (4) over 281 277 4 under SECURITY COSTS 42 2 under (1) over (1) over 33 33 0 GROUND MAINTENANCE 8 0 0 4 under 4 0 4 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 648 (15) over (23) over (23) over 137 162 (25) over LIFE CYCLE MAINTENANCE 0 (4) over 0 0 0 0 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 31 (10) over (14) over (15) over 10 24 (14) over FIXED ELECTRICAL 0 (2) over 0 (1) over 0 0 0 ELECTRICITY - CONTRACT 1,387 (3) over (4) over (3) over 721 727 (6) over GAS 165 2 under 2 under 3 under 112 112 0 HEATING OIL 14 0 0 0 2 2 0 FIXTURE & FITTINGS 0 0 0 (1) over 0 1 (1) over CLEANING CONTRACT 23 0 0 0 15 15 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 429 (22) over (30) over (21) over 354 413 (59) over HEALTH & HYGIENE MATERIALS 25 (7) over (22) over (38) over 18 56 (38) over PEST CONTROL 0 0 (4) over (4) over 0 4 (4) over REFUSE UPLIFT 404 (2) over (4) over (4) over 290 297 (7) over OTHER PROPERTY COSTS 31 (4) over (7) over (7) over 26 35 (9) over PROPERTY COSTS 5,302 (61) over (103) over (119) over 3,490 3,680 (190) over 52
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 11 PERIOD 11 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 25 under (158) over 465 630 (165) over COMPUTER EQUIPMENT MAINTENANCE 45 3 under 0 0 12 32 (20) over I.T. EQUIPMENT MAINT-CONTRACT 304 (35) over (56) over (54) over 97 149 (52) over I.T. ELECTRONIC MESSAGING 74 2 under 0 0 15 0 15 under EQUIPMENT, APPARATUS AND TOOLS 1,141 (6) over (77) over (6) over 710 660 50 under SMALL TOOLS 107 0 13 under 15 under 21 4 17 under ADAPTATIONS FOR CLIENTS 0 (2) over 0 0 0 0 0 FURNISHINGS (INCL. CROCKERY & LINEN) 110 (3) over (5) over (6) over 61 67 (6) over MATERIALS 7,979 (4) over (189) over (317) over 5,834 6,337 (503) over MATERIALS (INSURABLE LOSSES) 0 (2) over (2) over 0 2 (2) over MATERIALS, APPARATUS AND EQUIPMENT 9 (5) over (7) over (9) over 0 11 (11) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 0 0 0 0 0 FOODSTUFFS - GENERAL 5,987 (173) over (13) over (20) over 4,301 4,318 (17) over PROTECTIVE CLOTHING & UNIFORMS 207 (19) over (31) over (33) over 164 204 (40) over LAUNDRY COSTS 10 0 1 under 0 8 7 1 under OTHER SUPPLIES AND SERVICES 216 4 under 13 under (5) over 155 166 (11) over MAJOR SUPPLY OF ELECTRICAL POWER 2,498 0 0 0 1,749 1,749 0 OUTSOURCED MAIL 0 (2) over (2) over (3) over 0 3 (3) over DELIVERY CHARGE 1 (1) over (2) over (2) over 0 2 (2) over I- PROCUREMENT ERRORS 0 0 0 0 0 (1) 1 under SUPPLIES AND SERVICES 19,273 (237) over (332) over (600) over 13,592 14,340 (748) over 53
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 11 PERIOD 11 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 0 (1) over (1) over 155 156 (1) over FLEET SERVICES - DRIVERS 58 (7) over (7) over (7) over 58 65 (7) over FLEET SERVICES - FUEL 3,645 (9) over (43) over (17) over 3,101 3,151 (50) over FLEET SERVICES - VEHICLE HIRE 1,075 (83) over (106) over (164) over 1,031 1,353 (322) over POOL CAR CHARGES - RENTAL 56 (7) over (15) over (10) over 46 58 (12) over POOL CAR CHARGES - FUEL 22 3 under 13 under 14 under 17 1 16 under POOL CAR CHARGES - ADDITIONAL COSTS 7 (3) over (3) over (3) over 1 4 (3) over OTHER TRANSPORT COSTS 78 1 under 5 under 9 under 63 64 (1) over TRANSPORT INSURANCE 93 0 0 0 93 93 0 LICENCES 491 (4) over (18) over (13) over 399 432 (33) over FLEET SERVICES - REPAIRS 1,474 (648) over (1,046) over (1,043) over 1,209 2,266 (1,057) over PLANT SERVICES 19 0 0 0 3 3 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 4,420 (21) over 19 under 16 under 3,638 3,664 (26) over FLEET SERVICE CHARGES - PLANT MAINTENANCE 269 0 1 under 2 under 204 202 2 under FLEET SERVICE CHARGES - ASSET MODIFICATION 71 1 under 8 under 8 under 29 18 11 under FLEET SERVICE CHARGES - LEASING 5,639 (2) over 169 under 314 under 4,419 4,043 376 under FLEET SERVICE CHARGES - HIRED VEHICLES 1,475 (1) over (1) over 20 under 1,193 1,173 20 under FLEET SERVICE CHARGES - CONTRACT HIRE 30 (10) over (46) over (66) over 28 111 (83) over FLEET SERVICE CHARGES - ROAD FUND LICENCE 218 2 under 3 under (3) over 155 142 13 under FLEET SERVICE CHARGES - FUEL 2,989 13 under 125 under 137 under 2,265 2,095 170 under FLEET SERVICE CHARGES - DRIVERS 102 (6) over (6) over (6) over 102 108 (6) over HIRE OF EXTERNAL VEHICLES 69 17 under 19 under 21 under 56 0 56 under HIRE OF EXTERNAL PLANT 328 (10) over (10) over (13) over 273 288 (15) over HIRE OF SKIPS 17 0 (2) over (2) over 16 18 (2) over STORAGE 0 (2) over (3) over (3) over 0 4 (4) over TRANSPORT AND PLANT 23,030 (776) over (945) over (810) over 18,710 19,668 (958) over ADMINISTRATION PRINTING AND STATIONERY 135 (10) over (19) over (16) over 94 111 (17) over TELEPHONES 105 2 under 3 under (1) over 23 19 4 under MOBILE PHONES 64 2 under 0 0 13 13 0 ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 0 0 0 0 0 0 ADVERTISING - OTHER 80 0 (2) over (13) over 67 83 (16) over POSTAGES/COURIERS 32 1 under (5) over (7) over 27 36 (9) over MEMBERSHIP FEES/SUBSCRIPTIONS 54 (3) over (5) over (3) over 24 27 (3) over INSURANCE 260 0 (1) over 0 260 262 (2) over MEDICAL COSTS 5 (33) over (42) over (43) over 3 56 (53) over LEGAL EXPENSES 18 (2) over (1) over (2) over 2 3 (1) over HOSPITALITY / CIVIC RECOGNITION 2 (3) over (3) over (2) over 1 4 (3) over INTERNET AGENCY FEES 23 0 0 0 23 24 (1) over SECURITY UPLIFT FEES 26 0 (6) over (1) over 16 17 (1) over OTHER ADMIN COSTS 4 (2) over (1) over 0 1 3 (2) over CONFERENCES - MEMBERS (incl associated 0 (3) over (3) over (3) over 0 3 (3) over TRAINING 2 (1) over (8) over (13) over 0 14 (14) over ADMINISTRATION 818 (52) over (93) over (104) over 554 675 (121) over 54
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 11 PERIOD 11 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 1,892 1,892 0 SPTE: BUS OTHER 258 0 0 0 258 258 0 SPTE: FERRIES 29 0 0 0 29 29 0 SPTE: UNDERGROUND 1,318 0 0 0 1,318 1,318 0 SPTE: OTHER 1,727 0 0 0 1,727 1,727 0 SPTE: MAINTENANCE OF BUS SHELTERS AND STOPS 131 0 0 0 71 70 1 under OTHER LOCAL AUTHORITIES 115 (3) over 6 under 25 under 90 44 46 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 7,587 2 under (6) over (145) over 2,709 2,877 (168) over EXTERNAL AUDIT FEES 3 0 0 1 under 3 3 0 PAYMENT TO OTHER BODIES 13,121 (1) over 0 (119) over 8,097 8,218 (121) over PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 1,279 0 0 (162) over 10 225 (215) over PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 (1) over (2) over (4) over 220 224 (4) over PAYMENT TO PRIVATE CONTRACTOR 45,929 (167) over (473) over (836) over 38,788 40,004 (1,216) over PAYMENT TO INTERNAL CONSULTANTS 6 (6) over 0 0 4 4 0 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 0 (4) over 0 (1) over 0 0 0 PAYMENT TO CONTRACTORS 47,516 (178) over (475) over (1,003) over 39,022 40,457 (1,435) over TRANSFER PAYMENTS CONCESSIONARY FARES 617 0 0 0 617 617 0 TRANSFER PAYMENTS 617 0 0 0 617 617 0 FINANCING CHARGES LEASING CHARGES - FINANCE 0 (1) over (1) over (1) over 0 1 (1) over LEASING CHARGES - OPERATIONAL 1 0 0 0 1 0 1 under I.T. EQUIPMENT LEASING-CONTRACT 184 (1) over (3) over (4) over 18 21 (3) over FINANCING CHARGES 185 (2) over (4) over (5) over 19 22 (3) over TOTAL EXPENDITURE 211,765 399 under 187 under 78 under 165,794 165,993 (199) over 55
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 11 PERIOD 11 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) 5 over rec 4 over rec (1) under rec (9) (13) 4 over rec CONTRIBUTIONS FROM OTHER BODIES (7,029) 6 over rec 9 over rec 9 over rec (2,672) (2,710) 38 over rec SALES - GENERAL (4,426) (76) under rec (23) under rec 9 over rec (3,123) (3,174) 51 over rec SALES - DEPARTMENTS OF THE AUTHORITY (120) 0 (2) under rec (2) under rec (120) (148) 28 over rec FEES AND CHARGES - GENERAL (9,326) (215) under rec (361) under rec (174) under rec (6,613) (6,504) (109) under rec FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (8,797) 209 over rec 564 over rec 611 over rec (7,710) (8,411) 701 over rec ELECTIONS - ACCOMMODATION USE 0 1 over rec 14 over rec 14 over rec 0 (14) 14 over rec RENTAL INCOME (395) 3 over rec 3 over rec 5 over rec (379) (368) (11) under rec FLEET SERVICES (12,275) (12) under rec 114 over rec 166 over rec (10,052) (10,391) 339 over rec OTHER INCOME (2,202) 11 over rec (111) under rec (131) under rec (1,592) (1,461) (131) under rec RECOVERY FROM CAPITAL (1,333) 0 0 0 (726) (726) 0 RECHARGES - DEPARTMENTS OF THE AUTHORITY (26,530) (331) under rec (398) under rec (403) under rec (20,712) (20,191) (521) under rec TOTAL INCOME (72,470) (399) under rec (187) under rec 103 over rec (53,708) (54,111) 403 over rec NET EXPENDITURE 139,295 0 0 181 under 112,086 111,882 204 under 56
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Appendix B South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 26 January 2024 (No 11) Education Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 10 26/01/24 Over/ Under 26/01/24 26/01/24 Service Departments :- £m £m £m £m £m £m Education 439.709 440.004 (0.295) 352.207 352.405 (0.198) over Position Before Transfer to Reserves 439.709 440.004 (0.295) 352.207 352.405 (0.198) over Transfers to Reserves as at 26 January 2024 0.000 0.000 0.000 0.000 0.000 0.000 Position After Transfer to Reserves at 26 January 2024 439.709 440.004 (0.295) 352.207 352.405 (0.198) over 5 57
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Education Resources Variance Analysis 2023/24 (Period 11) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 20k under Teachers Basic / Superannuation / National Insurance - (650k) over APT&C Basic / Superannuation / National Insurance - 670k under Schools - (650k) over Early Years - 670k 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 (273k) over Aids for Clients – (45k) over Materials, Apparatus and Equipment – (233k) over Schools – (45k) over Schools – (233k) 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 (2,322k) over Pupil Transport - Strathclyde Passenger Transport - (2,265k) over Schools - (2,265k) over This is a demand led service and reflects the volume of children requiring mainstream transport to school and increased costs. Administration Costs 70k under Conferences – 50k under Schools – 50k 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 (49k) over Payments to Other Bodies - 540k under Independent School Places - (647k) over Early Years - 540k 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 320k under Footwear and Clothing Grants - 320k under Schools - 320k under The underspend reflects lower than anticipated expenditure on footwear and clothing grants during the financial year, reflecting current demand. 59
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Subjective Head Variance Subjective Line Service / amount Explanation Income 1,806k over recovered Fees and Charges - Other Local Authorities - 593k over recovered Early Years Fees - 1,215k over recovered Schools - 593k over recovered Early Years - 1,215k 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. 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 7 PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 11 PERIOD 11 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 182,920 0 (224) over (549) over 145,626 146,112 (486) over TEACHERS SUPERANNUATION 41,426 0 (52) over (69) over 33,265 33,378 (113) over TEACHERS NI 18,950 0 (24) over (32) over 16,343 16,394 (51) over DAILY TEACHERS BASIC 2,196 0 0 0 2,196 2,196 0 TEACHERS TRAINING 366 0 0 0 179 179 0 APT&C BASIC 73,877 275 under 566 under 497 under 58,378 57,860 518 under APT&C OVERTIME 0 (8) over 0 0 0 0 0 APT&C SUPERANNUATION 13,486 91 under 106 under 99 under 11,252 11,155 97 under APT&C NIC 5,222 66 under 61 under 57 under 4,560 4,505 55 under SESSIONAL WORK 202 0 0 0 159 159 0 TRAVEL AND SUBSISTANCE 197 0 0 0 113 113 0 OTHER EMPLOYEE COSTS 206 0 0 0 168 168 0 PENSION INCREASES 459 3 under 5 under 5 under 362 355 7 under PREMATURE RETIRALS 5,040 0 (251) over 0 4,205 4,205 0 ADDITIONAL PENSION COSTS 0 0 (5) over (5) over 0 7 (7) over EMPLOYEE COSTS 344,547 427 under 182 under 3 under 276,806 276,786 20 under PROPERTY COSTS RATES 17,725 0 0 38 under 17,713 17,675 38 under SCOTTISH WATER - METERED (DRAINAGE) CHARGES 1,363 0 0 0 774 774 0 SCOTTISH WATER - METERED CHARGES 733 0 0 0 392 392 0 RENT 266 0 0 0 233 233 0 SERVICE CHARGE 39 (22) over (22) over (27) over 39 66 (27) over PROPERTY INSURANCE 482 0 (5) over (6) over 482 488 (6) over SECURITY COSTS 67 0 0 0 46 46 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 56 0 0 0 33 33 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 53 0 0 0 53 53 0 ADAPTIONS - INTERNAL CONTRACTORS 145 0 0 (15) over 145 162 (17) over ELECTRICITY - CONTRACT 8,616 0 0 0 4,213 4,213 0 GAS 4,043 0 0 0 2,214 2,214 0 HEATING OIL 164 0 0 0 102 102 0 SOLID FUEL 251 0 0 0 157 157 0 FIXTURE & FITTINGS 1 0 0 0 1 1 0 JANITOR SERVICE 101 0 0 0 101 101 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 5 0 5 under CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 375 (75) over (12) over (15) over 358 375 (17) over HEALTH & HYGIENE MATERIALS 26 0 0 0 18 18 0 WINDOW CLEANING 2 0 0 0 1 0 1 under REFUSE UPLIFT 18 0 0 0 18 18 0 OTHER PROPERTY COSTS 441 0 0 0 53 53 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 36,412 (101) over (43) over (29) over 28,581 28,608 (27) over 61
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 11 PERIOD 11 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 187 0 0 (2) over 183 188 (5) over COMPUTER EQUIPMENT RENTAL 2 0 0 0 0 0 0 I.T. EQUIPMENT MAINT-CONTRACT 3,343 0 0 12 under 3,343 3,321 22 under I.T. ELECTRONIC MESSAGING 51 0 0 0 29 29 0 EQUIPMENT, APPARATUS AND TOOLS 61 0 0 0 41 41 0 SMALL TOOLS 1 0 0 (2) over 1 3 (2) over AIDS FOR CLIENTS 119 (5) over (42) over (45) over 39 84 (45) over ADAPTATIONS FOR CLIENTS 12 0 0 (9) over 9 18 (9) over SUPPLIES FOR CLIENTS 1 0 0 (1) over 1 2 (1) over FURNITURE - OFFICE 22 0 0 0 18 18 0 FURNITURE - GENERAL 76 0 0 0 44 44 0 FURNISHINGS (INCL. CROCKERY & LINEN) 19 0 0 0 14 14 0 MATERIALS 21 0 0 0 19 19 0 MATERIALS, APPARATUS AND EQUIPMENT 1,758 (22) over (110) over (203) over 1,012 1,245 (233) over PUPIL EQUITY FUNDING 2,146 0 0 0 14 14 0 SAC FUNDING 58 0 0 0 0 0 0 LIBRARY/RESOURCE CENTREMATERIALS 86 0 0 0 58 58 0 AUDIO VISUAL 14 0 0 0 11 11 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 22 0 0 0 18 18 0 TV LICENCES - EDUCATION 24 0 0 0 6 6 0 FOODSTUFFS - GENERAL 122 0 0 0 121 121 0 PROTECTIVE CLOTHING & UNIFORMS 37 0 0 0 36 36 0 LAUNDRY COSTS 1 0 0 0 0 0 0 OTHER SUPPLIES AND SERVICES 27 0 0 0 0 0 0 HEALTH AND SAFETY 149 0 0 0 47 47 0 CATERING - CONTRACT 2,908 0 15 under 0 2,763 2,763 0 CATERING - OUTWITH CONTRACT 7 0 0 0 3 3 0 CATERING - EXTERNAL 10 0 0 0 9 9 0 ARTIST FEES / PERFORMING ARTS / ENTERTA 11 0 0 0 10 10 0 DELIVERY CHARGE 7 0 0 0 5 5 0 SUPPLIES AND SERVICES 11,302 (27) over (137) over (250) over 7,854 8,127 (273) over 62
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 11 PERIOD 11 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 22 0 0 0 22 22 0 OTHER TRANSPORT COSTS 3 0 0 0 3 3 0 INSURANCE 3 0 0 0 3 3 0 FLEET SERVICE CHARGES - SCHEDULED MAINTENANCE 22 0 0 9 under 9 0 9 under FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 29 0 0 0 29 29 0 FLEET SERVICE CHARGES - LEASING 66 0 0 0 52 52 0 FLEET SERVICE CHARGES - HIRED VEHICLES 17 0 0 0 17 17 0 FLEET SERVICE CHARGES - ROAD FUND LICENCES/MOT 5 0 0 0 5 5 0 FLEET SERVICE CHARGES - FUEL 121 0 0 0 83 83 0 FLEET SERVICE CHARGES - DRIVERS 1,326 0 0 0 1,302 1,302 0 FLEET SERVICE CHARGES - BUS ESCORTS 399 0 0 0 365 365 0 HIRE OF EXTERNAL VEHICLES 160 0 0 0 160 160 0 HIRE OF SKIPS 7 (5) over (5) over (6) over 5 10 (5) over EXTERNAL TRANSPORT CONTRACT 6 0 (2) over (3) over 3 5 (2) over STORAGE 0 (1) over (1) over (1) over 0 1 (1) over PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 6,828 (236) over (325) over (25) over 4,476 4,501 (25) over PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 7,310 (1,246) over (1,371) over (2,081) over 6,083 8,348 (2,265) over PUPIL TRANSPORT - OTHER 174 0 0 (8) over 54 86 (32) over TAXI CHARGES - CONTRACTED 0 1 under 1 under 0 0 0 0 TAXI CHARGES - AD HOC 0 (1) over (1) over (1) over 0 1 (1) over TRANSPORT AND PLANT 16,498 (1,488) over (1,704) over (2,116) over 12,671 14,993 (2,322) over ADMINISTRATION PRINTING AND STATIONERY 570 0 5 under 16 under 500 482 18 under TELEPHONES 218 0 0 0 150 150 0 MOBILE PHONES 9 0 0 (3) over 6 9 (3) over ADVERTISING - RECRUITMENT 0 0 0 0 0 0 ADVERTISING - OF COUNCIL SERVICE AVAILA 0 0 0 0 0 0 0 ADVERTISING - OTHER 11 0 0 4 under 6 2 4 under POSTAGES/COURIERS 63 0 0 1 under 39 37 2 under MEMBERSHIP FEES/SUBSCRIPTIONS 274 0 0 0 274 274 0 INSURANCE 76 0 0 0 76 76 0 MEDICAL COSTS 20 0 0 (1) over 17 18 (1) over LEGAL EXPENSES 0 0 0 0 0 0 0 PETTY OUTLAYS 0 0 0 0 0 0 0 HOSPITALITY / CIVIC RECOGNITION 9 0 0 0 8 8 0 SECURITY UPLIFT FEES 6 0 0 0 6 6 0 OTHER ADMIN COSTS 3 0 0 0 0 0 0 MEMBERS ALLOWANCES 0 0 0 0 0 0 0 CONFERENCES - MEMBERS (incl associated 0 0 0 0 0 0 0 CONFERENCES - OFFICIALS (incl associated costs) 52 35 under 45 under 48 under 50 0 50 under TRAINING 426 0 0 0 392 392 0 CENTRAL ADMINISTRATION 0 0 0 0 0 0 0 ADMINISTRATION 1,737 35 under 50 under 65 under 1,524 1,454 70 under 63
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 11 PERIOD 11 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under PAYMENT TO OTHER BODIES MANAGEMENT AND TECHNOLOGY TRAINING GRAN 0 0 0 0 0 0 0 OTHER COMMITTEES OF THE AUTHORITY 0 0 0 0 0 0 0 OTHER LOCAL AUTHORITIES 1,432 (26) over 0 53 under 367 309 58 under SCOTTISH QUALIFICATIONS AUTHORITY 1,563 0 0 0 1,563 1,563 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 0 0 0 0 0 0 0 GAELIC EDUCATION GRANTS 0 0 0 0 0 0 0 PAYMENTS TO OTHER BODIES 20,108 500 under 500 under 500 under 16,922 16,382 540 under AGENCY FEES - COLLECTION OF COUNCIL TAX 0 0 0 0 0 0 0 INDEPENDENT SCHOOL PLACES 5,907 (649) over (647) over (647) over 4,510 5,157 (647) over CONTRACT SPEECH THERAPY 678 0 0 0 0 0 0 SCHOOL ACTIVITIES 578 0 0 0 578 578 0 RESEARCH GRANTS - EDUCATION 43 0 0 0 43 43 0 PARENT COUNCILS (PREV.SCHOOL BOARDS) 26 0 0 0 15 15 0 P.E. FACILITIES 49 0 0 0 6 6 0 ACTIVITIES PROGRAMME 506 0 0 0 79 79 0 COUNSELLING 1,218 0 0 0 1,015 1,015 0 COPYRIGHT AGREEMENT 215 0 0 0 215 215 0 VAT FREE EXCURSIONS - EDUCATION 31 0 0 0 30 30 0 EDUCATION MANAGEMENT SAVINGS 0 0 0 0 0 0 0 PRIVATE INDIVIDUALS - GENERAL 20 0 0 0 19 19 0 INDIVIDUAL SERVICE FUND PAYMENTS 0 0 0 0 0 0 0 PAYMENT TO OTHER BODIES 32,374 (175) over (147) over (94) over 25,362 25,411 (49) over PAYMENT TO CONTRACTORS PAYMENT TO LOCAL AUTHORITY CONTRACTOR 0 0 0 0 0 0 0 PAYMENT TO PRIVATE CONTRACTOR 44,115 75 under 241 under 241 under 36,270 36,029 241 under PAYMENT TO INTERNAL CONSULTANTS 0 0 0 0 0 0 0 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 1 0 0 0 1 1 0 PAYMENT TO CONTRACTORS 44,116 75 under 241 under 241 under 36,271 36,030 241 under TRANSFER PAYMENTS RENT REBATES 0 0 0 0 0 0 0 EDUCATION MAINTENANCE ALLOWANCE 618 0 0 0 618 618 0 FOOTWEAR & CLOTHING GRANTS 2,273 260 under 300 under 300 under 2,179 1,859 320 under WORK EXPERIENCE 9 0 0 0 1 1 0 CONCESSIONARY FARES 0 (1) over 0 0 0 0 0 TRANSFER PAYMENTS 2,900 259 under 300 under 300 under 2,798 2,478 320 under 64
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 11 PERIOD 11 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 DEPRECIATION-CAP CHARGES 0 0 0 0 0 0 0 REVALUATION LOSS 0 0 0 0 0 0 0 LEASING CHARGES - FINANCE 0 0 0 0 0 0 0 LEASING CHARGES - OPERATIONAL 3 0 0 2 under 2 0 2 under I.T. EQUIPMENT LEASING - CONTRACT 374 0 14 under 14 under 212 198 14 under FINANCING CHARGES 377 0 14 under 16 under 214 198 16 under TOTAL EXPENDITURE 490,263 (995) over (1,244) over (1,864) over 392,081 394,085 (2,004) over INCOME GOVERNMENT GRANT - GAELIC EDUCATION (170) 0 0 (5) under rec (170) (165) (5) under rec GOVERNMENT GRANTS - OTHER EDUCATION GRANTS (43,739) 0 0 0 (34,012) (34,012) 0 MILK SUBSIDIES FROM THE SCOTTISH OFFICE 0 0 0 0 0 0 0 CONTRIBUTIONS FROM OTHER BODIES (4,447) 0 0 0 (4,036) (4,036) 0 ERDF GRANT 0 0 0 0 0 0 0 ESF GRANT 0 0 0 0 0 0 0 SALES - GENERAL 0 0 0 0 0 0 0 FEES AND CHARGES - GENERAL 0 0 0 0 0 0 0 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (744) 233 over rec 317 over rec 593 over rec (334) (927) 593 over rec FEES AND CHARGES - OTHER BODIES 0 0 0 0 0 0 0 NURSERY VOUCHER INCOME 0 0 0 0 0 0 0 PLAYGROUP ACCOMMODATION CHARGE (10) 0 0 4 over rec (10) (15) 5 over rec EARLY YEARS FEES (410) 762 over rec 927 over rec 1,086 over rec (316) (1,531) 1,215 over rec RENTAL INCOME (20) 0 0 (2) under rec (13) (11) (2) under rec COURSE FEES (35) 0 0 0 (35) (35) 0 OTHER INCOME (97) 0 0 0 (66) (66) 0 ACCOMMODATION INCOME FROM USERS (882) 0 0 0 (882) (882) 0 INCOME (50,554) 995 over rec 1,244 over rec 1,676 over rec (39,874) (41,680) 1,806 over rec NET EXPENDITURE 439,709 0 0 (188) over 352,207 352,405 (198) over 65
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Appendix C South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 26 January 2024 (No 11) Finance and Corporate Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 10 26/01/24 Over/ Under 26/01/24 26/01/24 Service Departments :- £m £m £m £m £m £m Finance Services - Strategy 2.306 2.272 0.034 2.910 2.858 0.052 under Finance Services - Transactions 20.586 20.767 (0.181) 16.347 16.490 (0.143) over Audit and Compliance Services 0.411 0.417 (0.006) 0.493 0.517 (0.024) over Information Technology Services 5.542 5.542 0.000 9.410 9.442 (0.032) over Communications and Strategy Services 2.966 2.966 0.000 2.724 2.720 0.004 under Administration and Licensing Services 4.510 4.730 (0.220) 4.243 4.405 (0.162) over Personnel Services 8.919 8.762 0.157 8.706 8.606 0.100 under Position Before Transfer to Reserves 45.240 45.456 (0.216) 44.833 45.038 (0.205) over Transfers to Reserves as at 26 January 2024 0.000 0.000 0.000 0.000 0.000 0.000 Position After Transfer to Reserves at 26 January 2024 45.240 45.456 (0.216) 44.833 45.038 (0.205) over 5 67
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Finance and Corporate Resources Variance Analysis 2023/24 (Period 11) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,129k under APT&C Basic / Superannuation / NI – 1,422k under Finance Services (Transactions) - 249k under The underspend is due to vacant posts within the Service which are being recruited in line with Service requirements. Administration, Legal and Licensing – (91k) over Finance Services (Strategy) – 156k under Communications and Strategy Services – 69k 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 – 977k under The underspend reflects savings made in advance for 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 (181k) 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 (275k) over Computer Equipment Purchase - (138k) over Computer Equipment Maintenance – (76k) over IT Equipment Maintenance Contract – (26k) over IT Services – (92k) over IT Services – (75k) over Administration, Legal, and Licensing – (19k) 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 (372k) over Postages & Couriers – (76k) over Medical Costs – (189k) over Finance Services (Transactions) – (46k) over. Personnel Services – (190k) 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 offset by an over-recovery of income via recharges to Resources. 69
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Subjective Head Variance Subjective line Service / amount Explanation Administration Costs (cont.) Training – (25k) over Finance Services (Transactions) – (14k) over The overspend relates to training of Procurement Graduates and is offset by the underspend within employee costs. Payments to Other Bodies (781k) Over External Audit Fees – (73k) over Grants to Voluntary Organisations – 66k under Payments to Other Bodies – (673k) over Finance Services (Strategy) – (73k) over Administration, Legal, and Licensing – 66k under Personnel Services – (595k) 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. Transfer Payments 2,142 under Rent Allowance – 449k under Rent Rebates – 1,693k 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 (overleaf). 70
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Subjective Head Variance Subjective line Service / amount Explanation Income (1,838k) under recovered Statutory Additions – Cost of Collection – 39k over recovered Rent Rebates Subsidy – (1,645k) under recovered Rent Allowance Subsidy – (388k) under recovered Fees and Charges General – 175k over recovered Other Income – (41k) under recovered Finance Services (Transactions) – 39k over recovered Finance Services (Transactions) – (1,496k) under recovered Finance Services (Transactions) – (353k) under recovered Personnel Services – 215k over recovered Administration, Legal, and Licensing – (52k) under recovered Finance Services (Transactions) – (162k) under recovered The over recovery is due to an increase in cases progressing to court and the resultant recovery of income. The under recovery in these lines is offset by the demand- led underspend in Transfer Payments (above). This over recovery offsets a higher than anticipated recharge of medical costs. The under recovery reflects the current levels of fee income received to date. The under recovery reflects the reduction in the Housing Benefit claims as a result of the migration to Universal Credit. This means there are less Housing Benefit overpayments to be recovered. 71
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) IT Services – 117k over recovered This over recovery reflects the increased recharges of IT spend to Resources, and is offset by overspends in Supplies and Services (above). * The underlined variances represent new variances since the last report. 72
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 11 PERIOD 11 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 28,545 280 under 65 under 54 under 22,938 22,394 544 under APT & C OVERTIME 139 (16) over (29) over (29) over 112 46 66 under APT & C SUPERANNUATION 6,444 163 under 367 under 662 under 5,170 4,567 603 under APT & C NIC 3,406 30 under 231 under 385 under 2,741 2,466 275 under MANUAL BASIC 35 (1) over (24) over (31) over 28 14 14 under MANUAL OVERTIME 0 (1) over (1) over (1) over 0 1 (1) over TRAVEL AND SUBSISTANCE 12 (3) over (6) over (8) over 10 18 (8) over OTHER EMPLOYEE COSTS 183 (1) over (1) over 152 under 146 309 (163) over PENSION INCREASES 846 (72) over (98) over (121) over 676 849 (173) over ADDITIONAL PENSION COSTS 0 (22) over (22) over (22) over 0 28 (28) over EMPLOYEE COSTS 39,610 357 under 482 under 1,041 under 31,821 30,692 1,129 under PROPERTY COSTS RATES 42 0 0 14 under 34 18 16 under SCOTTISH WATER - METERED CHARGES 0 0 (1) over (1) over 0 1 (1) over RENT 25 (4) over (5) over (6) over 18 41 (23) over SERVICE CHARGE 1 (3) over (3) over (3) over 1 4 (3) over PROPERTY INSURANCE 1 0 0 0 0 0 0 SECURITY COSTS 128 0 0 (9) over 100 113 (13) over ELECTRICITY - CONTRACT 13 5 under 0 0 2 2 0 GAS 1 0 0 0 0 0 0 FIXTURE & FITTINGS 1,852 0 0 (140) over 1,431 1,431 0 OTHER PROPERTY COSTS 2,196 2 under 0 (1) over 1,723 1,880 (157) over PROPERTY COSTS 4,259 0 (9) over (146) over 3,309 3,490 (181) over SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 3,769 (11) over (16) over (109) over 3,482 3,620 (138) over COMPUTER EQUIPMENT MAINTENANCE 2,069 (241) over (288) over (75) over 2,036 2,112 (76) over I.T. EQUIPMENT MAINT - CONTRACT 583 (20) over (22) over (35) over 250 276 (26) over I.T. ELECTRONIC MESSAGING 125 2 under 0 4 under 0 0 0 EQUIPMENT, APPARATUS AND TOOLS 159 (1) over (3) over 13 under 99 101 (2) over SUPPLIES FOR CLIENTS 219 0 0 1 under 159 159 0 FURNITURE - OFFICE 21 (9) over 0 5 under 9 9 0 FURNITURE - GENERAL 0 (1) over (1) over (1) over 0 2 (2) over MATERIALS 112 0 (1) over 0 92 93 (1) over MATERIALS, APPARATUS AND EQUIPMENT 0 (2) over (2) over (2) over 0 2 (2) over AUDIO VISUAL 0 (1) over (1) over (1) over 0 1 (1) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 6 0 0 1 under 0 0 0 FOODSTUFFS - GENERAL 25 (1) over (1) over 1 under 10 11 (1) over PROTECTIVE CLOTHING & UNIFORMS 4 0 0 0 1 1 0 OTHER SUPPLIES AND SERVICES 116 (6) over (8) over (3) over 87 90 (3) over HEALTH AND SAFETY 0 (1) over (1) over (1) over 0 1 (1) over CATERING - OUTWITH CONTRACT 6 0 0 0 1 1 0 OUTSOURCED MAIL 158 (12) over (12) over (57) over 123 145 (22) over SUPPLIES AND SERVICES 7,372 (304) over (356) over (259) over 6,349 6,624 (275) over 73
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 11 PERIOD 11 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 5 4 1 under POOL CAR CHARGES - FUEL 4 1 under 0 0 0 0 0 OTHER TRANSPORT COSTS 1 (1) over (1) over 0 1 1 0 LICENCES 1 0 0 0 0 0 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 2 0 (1) over (1) over 1 2 (1) over FLEET SERVICE CHARGES - LEASING 2 (1) over (1) over (2) 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 70 (4) over (6) over (6) over 44 49 (5) over ADMINISTRATION PRINTING AND STATIONERY 529 1 under (2) over (7) over 304 314 (10) over TELEPHONES 1,587 (1) over 13 under 8 under 1,020 1,026 (6) over MOBILE PHONES 179 (1) over (2) over (1) over 151 153 (2) over ADVERTISING - RECRUITMENT 21 0 2 under (28) over 18 46 (28) over ADVERTISING - OTHER 123 0 0 0 77 77 0 POSTAGES/COURIERS 965 (35) over (48) over (65) over 527 603 (76) over SMS MESSAGING 10 1 under (2) over 2 under 8 5 3 under MEMBERSHIP FEES/SUBSCRIPTIONS 226 (5) over (7) over (6) over 212 218 (6) over INSURANCE 140 0 0 (1) over 140 140 0 MEDICAL COSTS 135 (1) over (19) over (174) over 131 320 (189) over LEGAL EXPENSES 195 (18) over (15) over (1) over 154 167 (13) over HOSPITALITY / CIVIC RECOGNITION 36 0 0 (2) over 23 22 1 under PAYPOINT AGENCY FEES 70 (7) over (10) over (13) over 58 71 (13) over SECURITY UPLIFT FEES 2 0 0 0 1 1 0 OTHER ADMIN COSTS 959 0 0 0 932 932 0 MEMBERS ALLOWANCES 1,870 0 2 under 2 under 1,500 1,500 0 CONFERENCES - MEMBERS (incl associated costs) 9 0 (3) over (3) over 9 10 (1) over CONFERENCES - OFFICIALS (incl associated costs) 11 (1) over 1 under 0 2 2 0 TRAINING 821 (14) over (50) over (36) over 734 759 (25) over VOLUNTEERS' EXPENSES 0 (3) over (6) over (6) over 0 7 (7) over INTERNAL SUPPORT SERVICES ALLOCATION 42 0 0 0 0 0 0 ADMINISTRATION 7,930 (84) over (146) over (331) over 6,001 6,373 (372) over 74
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 11 PERIOD 11 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under PAYMENT TO OTHER BODIES MANAGEMENT AND TECHNOLOGY TRAINING GRANT 82 0 (8) over 0 66 84 (18) over YOUTH EMPLOYMENT TRAINING INITIATIVE 156 0 (10) over 0 136 158 (22) over GRANTS TO VOLUNTARY ORGANISATIONS 678 0 0 53 under 590 524 66 under PAYMENTS TO VOLUNTARY ORGANISATIONS 35 0 (39) over 0 29 80 (51) over PAYMENTS TO OTHER BODIES 5,603 (55) over 39 under (675) over 4,690 5,377 (687) over EXTERNAL AUDIT FEES 516 (40) over (55) over (70) over 253 326 (73) over ACTIVITIES PROGRAMME 10 (2) over (5) over (6) over 8 7 1 under PRIVATE INDIVIDUALS - GENERAL 8 (1) over (1) over (3) over 6 3 3 under PAYMENT TO OTHER BODIES 7,088 (98) over (79) over (701) over 5,778 6,559 (781) over PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 0 0 0 (1) over 0 1 (1) over PAYMENT TO PRIVATE CONTRACTOR 75 (12) over (1) over (1) over 51 52 (1) over PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 231 0 (8) over (9) over 231 240 (9) over PAYMENT TO CONTRACTORS 306 (12) 0 (9) over (11) over 282 293 (11) over TRANSFER PAYMENTS RENT ALLOWANCE 23,581 0 0 409 under 19,441 18,992 449 under RENT REBATES 42,069 0 0 1,538 under 31,576 29,883 1,693 under TRANSFER PAYMENTS 65,650 0 0 1,947 under 51,017 48,875 2,142 under FINANCING CHARGES LEASING CHARGES - OPERATIONAL 1 0 0 0 0 0 0 I.T. EQUIPMENT LEASING-CONTRACT 1,215 0 0 (19) over 623 636 (13) over FINANCING CHARGES 1,216 0 0 (19) over 623 636 (13) over TOTAL EXPENDITURE 133,501 (145) over (123) over 1,515 under 105,224 103,591 1,633 under 75
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 11 PERIOD 11 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under INCOME STATUTORY ADDITIONS - COST OF COLLECTION (815) 0 0 36 over rec (177) (216) 39 over rec RENT REBATES SUBSIDY (37,191) 0 0 (1,496) under rec (30,949) (29,304) (1,645) under rec RENT ALLOWANCE SUBSIDY (23,067) 0 0 (353) under rec (18,480) (18,092) (388) under rec DWP SUBSIDY (1,170) 17 over rec 17 under 17 over rec (991) (1,015) 24 over rec DHP (283) 0 0 0 (283) (283) 0 CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (85) 49 over rec 73 under 101 over rec (85) (83) (2) under rec CONTRIBUTIONS FROM OTHER BODIES (320) 11 over rec 11 under (3) under rec (268) (263) (5) 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 (4,205) (13) under rec (16) over 35 over rec (2,920) (3,095) 175 over rec CHARGES TO HEALTH BOARDS (38) 7 over rec 0 7 over rec (38) (45) 7 over rec FEES AND CHARGES - OTHER BODIES (220) 0 0 0 (162) (162) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,595) 11 over rec 0 0 (1,707) (1,707) 0 RENTAL INCOME (2) 0 0 0 0 0 0 BIRTH REGISTRATION (18) 0 0 0 (15) (15) 0 DEATH REGISTRATION (57) 0 0 0 (57) (57) 0 MARRIAGE STATUTORY FEES (120) 0 0 0 (82) (82) 0 EXTRACT ISSUE (105) 0 0 0 (70) (70) 0 MARRIAGES (54) 0 0 0 (40) (37) (3) under rec CITIZENSHIP CEREMONIES (10) 0 0 0 (8) (8) 0 CIVIL PARTNERSHIPS 0 0 0 0 0 (1) 1 over rec OTHER INCOME (11,096) 63 over rec 38 under (38) under rec (4,059) (4,018) (41) 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 (88,261) 145 over rec 123 over rec (1,694) under rec (60,391) (58,553) (1,838) under rec NET EXPENDITURE 45,240 0 0 (179) over 44,833 45,038 (205) over 76
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Appendix D South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 26 January 2024 (No 11) Housing and Technical Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 10 26/01/24 Over/ Under 26/01/24 26/01/24 Service Departments :- £m £m £m £m £m £m Housing Services 10.229 8.673 1.556 8.763 8.702 0.061 under Property Services 7.363 7.409 (0.046) 17.713 17.774 (0.061) over Position Before Transfer to Reserves 17.592 16.082 1.510 26.476 26.476 0.000 Transfers to Reserves as at 26 January 2024 0.000 1.510 (1.510) 0.000 0.000 0.000 Position After Transfer to Reserves at 26 January 2024 17.592 17.592 0.000 26.476 26.476 0.000 5 77
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Housing and Technical Resources (excl HRA) Variance Analysis 2023/24 (Period 11) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,710k under APT&C Basic / Overtime / Superannuation / National Insurance – 2,203k under Property Services - 2,127k under The variance relates to vacancies which are actively being recruited in line with Service requirements. Manual Basic / Overtime / Superannuation / National Insurance - (455k) over Property Services - (419k) over The variance reflects the current level of trade operatives and overtime required to meet service demands. Property Costs (1,471k) over Service Charge - (353k) over Other Accommodation Costs – (147k) over Bed and Breakfast - (91k) over Property Services - (353k) over Housing Services – (£147k) over Housing Services – (£91k) 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. Property Costs (cont) Repairs and Maintenance - Internal / External Contractor/ Life Cycle Maintenance - (297k) over Property Services - (171k) over The overspend relates to additional expenditure in property maintenance and estates services. Housing Services – (126k) over The overspend relates to additional expenditure in homelessness. 78
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Subjective Head Variance Subjective line Service / amount Explanation Electricity - Contract – (173k) over Property Services – (147k) over This relates to the current market prices for utilities which is higher than budget. Fixtures & Fittings – (214k) over Housing Services – (214k) over This relates to the furniture costs within homeless temporary accommodation and is demand led. Refuse Uplift – (137k) over Property Services – (130k) over The level of uplifts varies depending on the current workload demands and timing of capital and revenue works. Supplies and Services Supplies and Services (cont.) (189k) over IT Maintenance Contract – 131k under Materials – (334k) over Property Services – 130k under Property Services - (334k) over The cost of the IT systems within Property Services were lower than anticipated reflecting the age of the current system. A new system is under development. Expenditure on materials varies depending on the current workload demands and timing of works on a wide variety of capital and revenue works. Transport & Plant 192k under Fleet Service Charges Vehicle Maintenance – (308k) over Property Services - (301k) over The costs for maintaining vehicles have been higher than budgeted levels. 79
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Subjective Head Variance Subjective line Service / amount Explanation Hire of External Plant – 159k under Hire of Scaffolding – 276k under Property Services – 159k under Property Services – 276k under 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 (103k) over Insurance – (105k) over Property Services – (94k) over This overspend is due to greater than budgeted insurance charges within Property Services. Payment to Other Bodies 35k under Payment to Other Bodies – 238k under Assistance to Home Owners – (178k) over Property Services – 116k under Housing Services – 122k under Property Services – (178k) over This mainly relates to the costs in relation to care and repair advice and support which was lower than anticipated. The variance is due to lower than anticipated homelessness contract payments. This variance reflects the timing of spend on grants to owners to date. 80
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Contractors 206k under Payments to Private Contractors – 684k under Property Services – 480k under Housing Services – 204k 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 – (478k) over Property Services – (478k) over This overspend reflects the requirement to purchase external professional services within the Projects team, to meet current service demands. Income (359k) under recovered Rental Income – (197k) under recovered Property Services – (198k) under recovered The under recovery relates to the shopping centre income which is lower than budgeted due to vacant units. House Rents – 199k over recovered Other Income – (161k) under recovered Housing Services – 119k over recovered Property Services - (161k) 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. 81
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Subjective Head Variance Subjective line Service / amount Explanation Recovery from Capital / Recharges - Departments of the Authority – (301k) under recovered Property Services – (301k) under recovered The level of income recovered varies depending on the current workload and the timing of a wide variety of projects and is offset by a reduction in expenditure. * The underlined variances represent new variances since the last report. 82
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 11 PERIOD 11 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 17,317 855 under 1,253 under 1,433 under 13,688 12,086 1,602 under APT & C OVERTIME 195 30 under 36 under 42 under 157 106 51 under APT & C SUPERANNUATION 3,347 199 under 284 under 326 under 2,644 2,283 361 under APT & C NIC 1,799 120 under 147 under 168 under 1,417 1,228 189 under MANUAL BASIC 19,841 (37) over 25 under 37 under 16,192 16,135 57 under MANUAL OVERTIME 588 (251) over (407) over (448) over 473 946 (473) over MANUAL SUPERANNUATION 3,820 8 under 28 under 32 under 3,117 3,077 40 under MANUAL NIC 2,008 (37) over (70) over (77) over 1,639 1,718 (79) over TRAVEL AND SUBSISTANCE 25 2 under 7 under 6 under 21 12 9 under OTHER EMPLOYEE COSTS 508 7 under (2) over 1 under 383 382 1 under PENSION INCREASES 602 (14) over (23) over (30) over 496 532 (36) over ADDITIONAL PENSION COSTS 13 (12) over (12) over (12) over 0 12 (12) over EMPLOYEE COSTS 50,063 870 under 1,266 under 1,478 under 40,227 38,517 1,710 under 83
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 11 PERIOD 11 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 29 under 31 under 35 under 2,254 2,217 37 under SCOTTISH WATER - UNMETERED CHARGES 12 4 under 7 under 5 under 6 0 6 under SCOTTISH WATER - METERED CHARGES 241 (6) over (34) over (44) over 186 229 (43) over RENT 1,768 (1) over (17) over (8) over 1,364 1,420 (56) over SERVICE CHARGE 439 (176) over (306) over (322) over 272 625 (353) over FACTORING CHARGES 9 0 - 2 under 3 under 3 0 3 under OTHER ACCOMMODATION COSTS 2,579 25 under (82) over (98) over 2,397 2,544 (147) over BED AND BREAKFAST 27 (26) over (76) over (89) over 22 113 (91) over PROPERTY INSURANCE 374 0 - (3) over (6) over 365 364 1 under SECURITY COSTS 299 24 under 38 under 44 under 238 187 51 under GROUND MAINTENANCE 52 (2) over (3) over (3) over 52 55 (3) over GROUNDS MAINTENANCE ADDITIONAL WORKS 10 3 under 2 under 2 under 8 5 3 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 2,841 938 under 199 under 206 under 2,618 2,256 362 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 0 (3) over (20) over (20) over 0 3 (3) over LIFE CYCLE MAINTENANCE 781 (679) over (3) over (5) over 558 681 (123) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 430 (348) over (400) over (419) over 209 742 (533) over ADAPTIONS - INTERNAL CONTRACTORS 0 0 - 0 - (14) over 0 14 (14) over HOUSING - RENT FREE ACCOMMODATION 0 (7) over (9) over (10) over 0 11 (11) over GAS MAINTENANCE COSTS 0 (1) over 0 - 0 - 0 0 0 - HOUSING - RENT W/O UNLET PERIODS 734 23 under (67) over (66) over 579 651 (72) over HOUSING - RENT W/O BAD PERIODS 778 2 under 73 under 46 under 286 298 (12) over ASBESTOS 0 0 - (6) over 0 - 0 0 0 - FIXED ELECTRICAL 0 0 - (1) over (1) over 0 1 (1) over EPC 0 (1) over 0 - 0 - 0 0 0 - BOILER PLANT SERVICING 0 (1) over (1) over (1) over 0 1 (1) over ELECTRICITY - CONTRACT 1,448 (91) over (152) over (182) over 946 1,119 (173) over ELECTRICITY - NON CONTRACT 29 8 under 11 under 12 under 23 9 14 under GAS 575 (4) over 25 under 23 under 362 343 19 under HEATING OIL 11 0 - 0 - (1) over 0 1 (1) over FIXTURE & FITTINGS 882 0 - (192) over (205) over 768 982 (214) over JANITOR SERVICE 164 0 - 8 under 12 under 164 152 12 under CLEANING CONTRACT 407 (22) over (18) over (6) over 405 410 (5) over CLEANING OUTWITH CONTRACT 0 (17) over 0 - 0 - 0 0 0 - CLEANING MATERIALS 10 (1) over 3 under 4 under 7 3 4 under WINDOW CLEANING 2 1 under 0 - 1 under 2 1 1 under PEST CONTROL 6 (3) over (3) over (5) over 6 13 (7) over REFUSE UPLIFT 404 (52) over (116) over (125) over 295 432 (137) over REMOVAL & STORAGE COSTS 51 15 under 16 under 21 under 48 22 26 under OTHER PROPERTY COSTS 556 15 under 5 under 8 under 538 529 9 under OFFICE ACCOM-FACILITIES MANAGEMENT 1,113 (18) over (12) over (13) over 1,090 1,103 (13) over ACCOMMODATION RECHARGE TO USERS 33 0 - (2) over (10) over 33 39 (6) over PROPERTY COSTS 19,319 (372) over (1,103) over (1,231) over 16,104 17,575 (1,471) over 84
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 11 PERIOD 11 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 (23) over (46) over (19) over 421 458 (37) over COMPUTER EQUIPMENT MAINTENANCE 7 3 under 0 - 5 under 0 0 0 - I.T. EQUIPMENT MAINT-CONTRACT 223 45 under 93 under 114 under 184 53 131 under EQUIPMENT, APPARATUS AND TOOLS 46 17 under 26 under 30 under 36 2 34 under SMALL TOOLS 0 0 - (1) over (1) over 0 1 (1) over ADAPTATIONS FOR CLIENTS 500 (1) over (1) over (1) over 338 339 (1) over FURNITURE - OFFICE 0 (1) over (2) over (2) over 0 2 (2) over FURNISHINGS 0 (18) over 0 - 0 - 0 0 0 - MATERIALS 12,331 163 under (271) over (293) over 8,545 8,879 (334) over MATERIALS, APPARATUS AND EQUIPMENT 0 0 - (1) over (1) over 0 1 (1) over AUDIO VISUAL 10 0 - 0 - 0 - 8 8 0 - PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 - 1 under 2 under 2 0 2 under TV LICENCES - EDUCATION 1 0 - 0 - 0 - 1 1 0 - FOODSTUFFS - GENERAL 2 0 - 0 - (1) over 0 1 (1) over PROTECTIVE CLOTHING & UNIFORMS 44 6 under 3 under 6 under 35 27 8 under OTHER SUPPLIES AND SERVICES 165 (6) over 18 under (18) over 207 179 28 under HEALTH AND SAFETY 1 (1) over 0 - 0 - 1 1 0 - CATERING - CONTRACT 1 0 - 0 - 0 - 0 0 0 - OUTSOURCED MAIL 0 (10) over (14) over (15) over 0 16 (16) over BULK BUYING DISCOUNT 0 1 under 1 under 1 under 0 (1) 1 under SUPPLIES AND SERVICES 13,832 175 under (194) over (193) over 9,778 9,967 (189) over 85
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 11 PERIOD 11 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 - (2) over (2) over 0 2 (2) over PURCHASE OF PLANT 125 (11) over (1) over 11 under 121 116 5 under FLEET SERVICES - FUEL 0 (3) over (8) over (11) over 0 15 (15) over FLEET SERVICES - VEHICLE HIRE 36 (9) over 0 - 0 - 36 36 0 - POOL CAR RECHARGE - RENTAL CHARGE 111 21 under 29 under 47 under 79 33 46 under POOL CAR RECHARGE - FUEL 26 8 under 12 under 12 under 14 0 14 under POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 - 1 under 1 under 1 1 0 - OTHER TRANSPORT COSTS 0 (1) over (6) over (6) over 0 9 (9) over TRANSPORT INSURANCE 44 20 under (13) over (23) over 44 67 (23) over LICENCES 1 (5) over (2) over 0 - 1 1 0 - PLANT SERVICES 7 (6) over (17) over (25) over 7 33 (26) over FLEET SERVICE CHARGES 3 0 - 0 - 4 under 0 0 0 - FLEET SERVICE CHARGES VEHICLE MAINTENANCE 327 (2) over (253) over (276) over 255 563 (308) over FLEET SERVICE CHARGES UNSCHEDULED LABOUR 1 1 under 1 under 1 under 1 0 1 under FLEET SERVICE CHARGES PLANT MAINTENANCE 7 0 - (2) over (2) over 7 9 (2) over FLEET SERVICE CHARGES ASSET MODIFICATIONS 15 1 under 7 under 8 under 12 2 10 under FLEET SERVICE CHARGES LEASING 1,397 (64) over (4) over (21) over 807 826 (19) over FLEET SERVICE CHARGES HIRED VEHICLES 201 13 under 2 under 7 under 179 181 (2) over FLEET SERVICE CHARGES CONTRACT HIRE 45 (8) over 6 under 6 under 41 31 10 under FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 116 (3) over (35) over (28) over 106 146 (40) over FLEET SERVICE CHARGES FUEL 835 11 under 91 under 97 under 668 572 96 under HIRE OF EXTERNAL VEHICLES 5 (6) over (1) over (6) over 5 6 (1) over HIRE OF EXTERNAL PLANT 257 12 under 135 under 145 under 215 56 159 under HIRE OF SCAFOLDING 1,077 48 under 223 under 267 under 890 614 276 under HIRE OF SKIPS 33 0 - 20 under 22 under 26 3 23 under EXTERNAL TRANSPORT CONTRACT 33 0 - 0 - 0 - 33 32 1 under TAXI CHARGES - CONTRACTED 20 9 under (2) over (7) over 19 21 (2) over TRANSPORT AND PLANT 4,723 26 under 181 under 221 under 3,567 3,375 192 under 86
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 11 PERIOD 11 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 1 under 5 under 9 under 62 54 8 under TELEPHONES 93 35 under 29 under 53 under 87 30 57 under MOBILE PHONES 50 15 under 5 under 20 under 37 24 13 under ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 7 0 - 5 under 5 under 0 0 0 - ADVERTISING - OTHER 6 2 under 2 under 2 under 5 1 4 under POSTAGES/COURIERS 21 (9) over (10) over (11) over 16 26 (10) over MEMBERSHIP FEES/SUBSCRIPTIONS 13 4 under (48) over (41) over 11 56 (45) over INSURANCE 216 11 under (105) over (105) over 216 321 (105) over MEDICAL COSTS 16 (7) over (7) over (7) over 14 23 (9) over LEGAL EXPENSES 16 (7) over (1) over (3) over 13 16 (3) over PETTY OUTLAYS 12 (5) over (2) over (1) over 10 10 0 - HOSPITALITY / CIVIC RECOGNITION 2 (3) over (3) over (3) over 2 5 (3) over PAYPOINT AGENCY FEES 0 (4) over (5) over (5) over 0 5 (5) over OTHER ADMIN COSTS 13 1 under 4 under 4 under 4 5 (1) over TRAINING 0 (1) over (4) over (4) over 0 4 (4) over INTERNAL SUPPORT SERVICES ALLOCATION 457 0 - 5 under 5 under 0 0 0 - CENTRAL ADMINISTRATION 2,749 0 - 0 - 0 - 0 0 0 - ADMINISTRATION 3,754 33 under (130) over (82) over 477 580 (103) over PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,529 0 - 0 - (19) over 1,384 1,417 (33) over PAYMENTS TO OTHER BODIES 1,186 10 under 134 under 145 under 866 628 238 under SUPPORTING PEOPLE INTERNAL PROVIDER 1,130 9 under (57) over (63) over 956 1,025 (69) over SUPPORTING PEOPLE EXTERNAL PROVIDER 732 11 under 86 under 94 under 612 507 105 under HOUSING ADMINISTRATION 886 0 - 0 - 0 - 848 848 0 - ASSISTANCE TO HOME OWNERS 1,982 0 - (145) over (180) over 1,468 1,646 (178) over PRIVATE INDIVIDUALS - GENERAL 155 (33) over 0 - 0 - 154 182 (28) over PAYMENT TO OTHER BODIES 8,600 (3) over 18 under (23) over 6,288 6,253 35 under PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 0 (5) over 0 - 0 - 0 0 0 - PAYMENT TO PRIVATE CONTRACTOR 12,484 1,889 under 562 under 624 under 9,203 8,519 684 under PAYMENT TO EXTERNAL CONSULTANTS 381 (70) over (180) over (433) over 224 702 (478) over PAYMENT TO CONTRACTORS 12,865 1,814 under 382 under 191 under 9,427 9,221 206 under FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 152 2 under (2) over (21) over 40 62 (22) over INTEREST ON REVENUE BALANCES 2 1 under 1 under 1 under 1 0 1 under FINANCING CHARGES 154 3 under (1) over (20) over 41 62 (21) over 87
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 11 PERIOD 11 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 2,546 under 419 under 341 under 85,909 85,550 359 under INCOME CONTRIBUTIONS FROM OTHER BODIES (1,166) (11) under rec 0 - 43 over rec (1,166) (1,166) 0 - SALES - DEPARTMENTS OF THE AUTHORITY (460) 0 - 0 - 0 - 0 0 0 - FEES AND CHARGES - GENERAL (580) (16) under rec 89 over rec 89 over rec (536) (617) 81 over rec FEES AND CHARGES - DEPARTMENTS OF THE A (48) 0 - 0 - 0 - 0 0 0 - RENTAL INCOME (4,775) (164) under rec (218) under rec (193) under rec (4,215) (4,018) (197) under rec HOUSE RENTS (5,967) 30 over rec 171 over rec 189 over rec (4,583) (4,782) 199 over rec OTHER INCOME (3,057) (20) under rec (109) under rec (188) under rec (2,084) (1,923) (161) under rec REALLOCATION OF CENTRAL SUPPORT COSTS (876) 0 - 0 - 0 - 0 0 0 - REALLOCATION OF SUPPORT COSTS (1,629) 0 - 0 - 9 over rec (254) (274) 20 over rec RECOVERY FROM CAPITAL (33,368) (4,426) under rec (2,797) under rec (3,018) under rec (18,440) (15,093) (3,347) under rec RECHARGES - DEPARTMENTS OF AUTHORITY (43,693) 2,061 over rec 2,445 over rec 2,728 over rec (28,155) (31,201) 3,046 over rec MANUAL RECHARGES - DEPARTMENTS OF AUTHORITY (99) 0 - 0 - 0 - 0 0 0 - INCOME (95,718) (2,546) under rec (419) under rec (341) under rec (59,433) (59,074) (359) under rec NET EXPENDITURE 17,592 0 - 0 - 0 - 26,476 26,476 0 - 88
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Appendix E Housing and Technical Resources - HRA Variance Analysis 2023/24 (Period 11) Subjective Head Variance Subjective line Service / amount Explanation Property Costs (4,616k) over Repairs and Maintenance – Internal and External Contractor – (4,886k) 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 – 390k under Fixtures & Fittings – (114k) 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 (1,802k) under recovered House Rents – 188k 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 – (1,995k) 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 7 PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 11 PERIOD 11 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 (61) over 15 under (9) over 9,505 9,499 6 under APT & C OVERTIME 78 12 under 3 under 1 under 62 68 (6) over APT & C SUPERANNUATION 2,097 (60) over (72) over (79) over 1,685 1,769 (84) over APT & C NIC 1,120 30 under 20 under 24 under 900 872 28 under TRAVEL AND SUBSISTANCE 28 12 under 15 under 16 under 22 4 18 under OTHER EMPLOYEE COSTS 0 (1) over (1) over (1) over 0 4 (4) over PENSION INCREASES 211 (8) over (13) over (15) over 169 187 (18) over ADDITIONAL PENSIONS COSTS 0 (6) over (6) over (6) over 0 6 (6) over EMPLOYEE COSTS 15,310 (82) over (39) over (69) over 12,343 12,409 (66) over PROPERTY COSTS RATES 105 36 under 36 under 36 under 105 69 36 under SCOTTISH WATER - UNMETERED CHARGES 4 2 under 3 under 3 under 3 0 3 under SCOTTISH WATER - METERED CHARGES 8 (2) over (6) over (6) over 6 13 (7) 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 (15) over (15) over 0 15 (15) over PROPERTY INSURANCE 1,484 0 - 0 - 0 - 1,484 1,484 0 - SECURITY COSTS 55 10 under 0 - 0 - 3 3 0 - GROUND MAINTENANCE 4,625 0 - 0 - 0 - 4,370 4,370 0 - GROUNDS MAINTENANCE ADDITIONAL WORKS 0 0 - 0 - 0 - 0 1 (1) over REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 35,777 (1,046) over (4,306) over (4,748) over 22,298 27,066 (4,768) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 877 27 under (33) over (76) over 675 793 (118) over HOUSING - RENT FREE ACCOMMODATION 155 0 - (68) over (75) over 129 202 (73) over HOUSING - RENT W/O UNLET PERIODS 2,445 0 - (221) over (251) over 2,056 2,442 (386) over HOUSING - RENT W/O BAD PERIODS 2,456 0 - 714 under 778 under 1,324 548 776 under ASBESTOS 139 19 under 41 under 38 under 112 70 42 under FIXED ELECTRICAL 0 (1) over (2) over (2) over 0 2 (2) over ELECTRICITY - CONTRACT 1,358 0 - 0 - 0 - 637 637 0 - GAS 436 6 under 0 - (22) over 268 316 (48) over HEATING OIL 54 9 under 12 under 12 under 42 28 14 under SOLID FUEL 3 2 under 2 under 2 under 3 0 3 under FIXTURE & FITTINGS 58 0 - (105) over (110) over 47 161 (114) over JANITOR SERVICE 74 10 under 21 under 27 under 63 30 33 under CLEANING CONTRACT 468 (123) over 0 - 40 under 468 428 40 under CLEANING MATERIALS 60 0 - 0 - 0 - 18 18 0 - WINDOW CLEANING 16 2 under 2 under 2 under 12 10 2 under PEST CONTROL 122 0 - (15) over (14) over 107 115 (8) over REFUSE UPLIFT 0 (18) over (24) over (24) over 0 27 (27) over REMOVAL & STORAGE COSTS 14 (1) over (1) over (1) over 11 11 0 - OTHER PROPERTY COSTS 34 (5) over (1) over 0 - 28 26 2 under PROPERTY COSTS 50,929 (1,082) over (3,966) over (4,406) over 34,269 38,885 (4,616) over 91
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 11 PERIOD 11 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 467 0 - 0 - 0 - 385 385 0 - COMPUTER EQUIPMENT RENTAL 0 0 - (11) over (11) over 0 11 (11) over I.T. EQUIPMENT MAINT-CONTRACT 81 0 - 0 - 0 - 81 63 18 under EQUIPMENT, APPARATUS AND TOOLS 13 0 - (1) over (1) over 11 11 0 - FURNITURE - OFFICE 10 1 under 1 under 2 under 8 7 1 under FURNITURE - GENERAL 0 (1) over (1) over (1) over 0 1 (1) over MATERIALS, APPARATUS AND EQUIPMENT 0 (1) over (2) over (3) over 0 3 (3) over FOODSTUFFS - GENERAL 6 (1) over (2) over (4) over 5 8 (3) over PROTECTIVE CLOTHING & UNIFORMS 12 3 under 4 under 3 under 10 6 4 under LAUNDRY COSTS 16 (1) over 0 - 1 under 13 12 1 under OTHER SUPPLIES AND SERVICES 33 1 under (3) over (3) over 32 36 (4) over HEALTH AND SAFETY 15 6 under 6 under 4 under 12 7 5 under CATERING - CONTRACT 0 (1) over (1) over (1) over 0 1 (1) over SUPPLIES AND SERVICES 653 6 under (10) over (14) over 557 551 6 under TRANSPORT AND PLANT POOL CAR RECHARGE - RENTAL CHARGE 26 4 under 7 under (1) over 11 10 1 under POOL CAR RECHARGE - FUEL 6 3 under 4 under 4 under 4 0 4 under POOL CAR RECHARGE - ADDITIONAL CHARGES 1 1 under 1 under 1 under 1 0 1 under OTHER TRANSPORT COSTS 0 0 - (5) over (5) over 0 7 (7) over FLEET SERVICE CHARGES VEHICLE MAINTENANCE 23 3 under (6) over 2 under 23 24 (1) over FLEET SERVICE CHARGES LEASING 72 0 - 6 under 5 under 55 45 10 under FLEET SERVICE CHARGES HIRED VEHICLES 34 16 under 21 under 0 - 0 0 0 - FLEET SERVICE CHARGES CONTRACT HIRE 0 (3) over (7) over (8) over 0 10 (10) over FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 8 2 under 2 under 3 under 6 5 1 under FLEET SERVICE CHARGES FUEL 22 2 under 2 under 4 under 16 12 4 under HIRE OF SCAFOLDING 0 0 - (19) over 0 - 0 0 0 - STORAGE 4 2 under 3 under 3 under 3 0 3 under TRANSPORT AND PLANT 196 30 under 9 under 8 under 119 113 6 under 92
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 11 PERIOD 11 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 63 0 - 0 - 0 - 63 63 0 - BULK PRINTING 50 0 - 0 - 0 - 0 0 0 - TELEPHONES 73 11 under (5) over (15) over 49 57 (8) over MOBILE PHONES 27 12 under 3 under 4 under 20 14 6 under ADVERTISING - OTHER 12 6 under 8 under 9 under 10 0 10 under POSTAGES/COURIERS 132 (11) over 0 - 0 - 132 139 (7) over SMS MESSAGING 0 (4) over (4) over (4) over 0 5 (5) over MEMBERSHIP FEES/SUBSCRIPTIONS 38 (2) over (13) over (10) over 30 38 (8) over MEDICAL COSTS 25 (2) over (2) over (1) over 20 22 (2) over LEGAL EXPENSES 61 2 under 3 under 8 under 48 44 4 under PETTY OUTLAYS 4 2 under 3 under 3 under 3 0 3 under HOSPITALITY / CIVIC RECOGNITION 0 (4) over (7) over (7) over 0 7 (7) over GIRO BANK AGENCY FEES 9 6 under 7 under 8 under 8 0 8 under PAYPOINT AGENCY FEES 28 (4) over (4) over (5) over 21 28 (7) over INTERNET AGENCY FEES 6 3 under 4 under 4 under 5 0 5 under OTHER ADMIN COSTS 15 (6) over (11) over (13) over 12 24 (12) over CONFERENCES - OFFICIALS 7 3 under 3 under 3 under 6 2 4 under INTERNAL SUPPORT SERVICES ALLOCATION 5,020 0 - 0 - 0 - 0 0 0 - ADMINISTRATION 5,570 12 under (15) over (16) over 427 443 (16) over PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,909 0 - 0 - 0 - 1,654 1,654 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 (100) over (6) over (6) over 32 39 (7) over PRIVATE INDIVIDUALS - GENERAL 0 (40) over 0 - 0 - 0 0 0 - PAYMENT TO OTHER BODIES 2,974 (140) over (6) over (6) over 1,696 1,703 (7) over PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 80 0 - 0 - 0 - 68 68 0 - PAYMENT TO EXTERNAL CONSULTANTS 20 0 - 0 - 0 - 0 0 0 - PAYMENT TO CONTRACTORS 100 0 - 0 - 0 - 68 68 0 - 93
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 11 PERIOD 11 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 - 5,845 under 6,495 under 6,495 0 6,495 under DEPRECIATION-CAP CHARGES 0 0 - 0 - (30) over 0 0 0 - I.T. EQUIPMENT LEASING-CONTRACT 67 0 - 0 - 0 - 5 5 0 - CFCR 27,162 0 - 0 - 0 - 25,162 25,162 0 - INTEREST ON REVENUE BALANCES (67) 0 - 0 - 0 - 0 0 0 - FINANCING CHARGES 45,115 0 - 5,845 under 6,465 under 31,662 25,167 6,495 under TOTAL EXPENDITURE 120,847 (1,256) over 1,818 under 1,962 under 81,141 79,339 1,802 under INCOME SALES - DEPARTMENTS OF THE AUTHORITY (885) 0 - 0 - 0 - (848) (848) 0 - FEES AND CHARGES - GENERAL (4,547) 0 - 0 - 0 - (2,361) (2,361) 0 - RENTAL INCOME (449) 0 - 0 - 0 - 0 0 0 - HOUSE RENTS (104,668) 250 over rec 390 over rec 430 over rec (78,824) (79,012) 188 over rec LOCK UP RENTS (2,679) (26) under rec (39) under rec 48 over rec (2,644) (2,625) (19) under rec INSURANCE RECOVERIES (250) 0 - 42 over rec 42 over rec 0 (42) 42 over rec OTHER INCOME (1,745) 0 - (118) under rec (113) under rec (1,038) (1,026) (12) under rec REALLOCATION OF SUPPORT COSTS (717) 0 - 0 - 0 - 0 0 0 - RECOVERY FROM CAPITAL 0 0 - 0 - 0 - 0 6 (6) under rec TRADING SERVICES RECHARGES 0 0 - 0 - 0 - 0 0 0 - MANUAL TRADING SERVICES RECHARGES 0 0 - 0 - 0 - 0 0 0 - ACCOMMODATION INCOME FROM USERS 0 0 - 0 - 0 - 0 0 0 - TMC BALANCE TO BAL SHEET 0 0 - 0 - 0 - 0 0 0 - YEAR END T/FER TO BALANCE SHEET (4,907) 1,032 over rec (2,093) under rec (2,369) under rec (3,118) (1,123) (1,995) under rec INCOME (120,847) 1,256 over rec (1,818) under rec (1,962) under rec (88,833) (87,031) (1,802) under rec NET EXPENDITURE 0 0 - 0 - 0 - (7,692) (7,692) 0 - 94
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Appendix F South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 26 January 2024 (No 11) Social Work Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 10 26/01/24 Over/ Under 26/01/24 26/01/24 Service Departments :- £m £m £m £m £m £m Performance and Support Services 6.686 6.501 0.185 5.149 4.891 0.258 under Children and Families 48.943 49.233 (0.290) 39.083 39.474 (0.391) over Adults and Older People 182.252 182.252 0.000 134.552 134.552 0.000 Justice and Substance Misuse 1.441 1.336 0.105 1.601 1.468 0.133 under Position Before Transfer to Reserves 239.322 239.322 0.000 180.385 180.385 0.000 Transfers to Reserves as at 26 January 2024 0.000 0.000 0.000 0.000 0.000 0.000 Position After Transfer to Reserves at 26 January 2024 239.322 239.322 0.000 180.385 180.385 0.000 5 95
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Social Work Resources Variance Analysis 2023/24 (Period 11) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 966k under Admin & Clerical Staff – 462k under Managerial Support Specialist Staff - (971k) over Performance and Support – 248k under Adult and Older People – 127k under Children and Families – (97k) over Adult and Older People – (837) over Justice – 92k 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. 96
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont) Basic Grade Social Workers – 1,300k under Hospital Social Workers – (138k) over Instructors – 117k under Care Staff – (76k) over Children and Families - 1,049k under Adult and Older People – 157k under Justice – 81k under Adult and Older People – (101k) over Adult and Older people – 104k under Children and Families – (202k) over Adult and Older People – 189k under This is a result of vacancies which are actively being recruited. This is a result of vacancies which are actively being recruited. This is a result of vacancies which are actively being recruited. This overspend is due to additional posts being filled to meet demand within the hospital discharge team and is offset by the underspend in Social Workers This is a result of vacancies which are actively being recruited. This overspend is due to the level of overtime being incurred to manage staff absences due to sickness, maternity leave etc. This is a result of vacancies which are actively being recruited. 97
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont) Home Carers – 221k under Other Employee Costs – 100k under Additional Pension Costs – (78k) over Adult and Older People – 200k under Children and Families – 86k under Justice – 62k under Adult and Older People – (75k) over This underspend is due to the cost of superannuation being less than budgeted. The underspend reflects the recruitment of staff funded from the Whole Family Wellbeing Fund. Recruitment is now complete. This underspend has arisen as an Intensive Support Package has cost less than expected and is offset by an under recovery in grant income. This overspend is attributable to payments in lieu of notice / ill health retirals and is offset by underspends in basic pay. Property Costs 297k under Electricity – Contract – 86k under Gas – 171k under Cleaning and Janitorial Supplies and Equipment – 97k under Adult and Older People – 86k under Adult and Older People – 171k under Adult and Older People – 99k under The underspend is due to costs being less than budgeted. The underspend is due to costs being less than budgeted. Increased cleaning standards are required after covid however these costs have been lower than expected. 98
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (217k) over Computer Equipment Purchase – 50k under Aids & Adaptations – (285k) over Provisions – General – (50k) over Adult and Older People – 93k under Adult and Older People – (281k) over Children and Families – (62k) over This is a non recuring underspend on IT equipment due to lower than anticipated spend in 2023/2024. This is offset by small overspends elsewhere. This overspend relates to the additional demand for equipment. This overspend reflects the general increase in costs for food/toiletries/other provisions, incurred by the children’s units. Transport and Plant (224k) over Other Transport Costs – (154k) over Fleet Service Charges – Vehicle Maintenance – (93k) over Children and Families – (63k) over Adult and Older People – (89k) over Adult and Older People – (78k) 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. This overspend relates to leasing charges for vehicles within Home Care required to deliver the service. Administration (90k) over Legal Expenses – (57k) over Children and Families – (58k) over The overspend relates to contested guardianship/adoption. 99
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies (122k) over Payment to Voluntary Organisations – 138k under Payment to Other Bodies – 137k under Private Individuals – General – 123k under Social Work – Foster Parents – (312k) over Social Work – Adoption Allowances – (52k) over Direct Payments – (202k) over Children and Families – 85k under Adult and Older People – 72k under Children and Families – 208k under Children and Families – 127k under Children and Families – (312k) over Children and Families – (52k) over Adult and Older People – (201k) 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. This overspend is due to an increase in the number of families being supported with adoption allowances, post adoption. This overspend is due to an increase in demand for Direct Payments, under Self Directed Support legislation. 100
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (1,227k) over Payment to Private Contractor – Default – 322k under Long Term Care – (736k) over CET Allocations – Home Care - (937k) over Respite – 136k under Day Care – (121k) over Adult and Older People – 322k under Children and Families - (998k) over Adult and Older People – 262k under Adult and Older People – (937k) over Children and Families – (58k) over Adult and Older People – 194k under Adult and Older People – (121k) over 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. The overspend reflects the demand for respite services to support young people and their families. This underspend is funding the overspend within the Respite budget below. These budgets are managed as one. This overspend reflects the current demand for the external day care service. 101
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Contractors (cont) Home Support – 305k under Respite awaiting long term care – (189k) over Adult and Older People – 305k under Adult and Older People – (189k) over This underspend is a result of transitional funding being less than required in year. The funding is required in full next financial year. This overspend is being funded from the underspend within the Respite budget above. These budgets are managed as one. Transfer Payments (109k) over Direct Assistance – (99k) over Children and Families – (76k) over This overspend relates to the payment of kinship care allowances where demand is increasing. Income 725k over recovered Non Relevant Government Grant – 52k over recovered Contributions from Other Bodies – 226k over recovered Fees and Charges - General – 371k over recovered Adult and Older People – 68k over recovered Children and Families – 226k over recovered Adult and Older People – 371k over recovered This variance reflects funding received for Mental Health Officer capacity being greater than budgeted. 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. 102
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont) Charges to Health Board – 75k over recovered Adult and Older People – 71k over recovered 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 7 PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 11 PERIOD 11 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 0 0 0 0 0 0 0 TEACHERS OVERTIME 0 0 (1) over (1) over 0 1 (1) over PART TIME EVENING INSTRUCTORS 0020 OVERTIME 0 0 0 0 0 0 0 PART TIME EVENING INSTRUCTORS 0043 HOLIDAY PAY ADJUSTMENT 0 0 0 0 0 0 0 ADMIN & CLERICAL STAFF - APT&C BASIC 5,668 410 under 491 under 542 under 4,555 3,980 575 under ADMIN & CLERICAL STAFF - APT&C OVERTIME 0 (91) over (125) over (136) over 0 159 (159) over ADMIN & CLERICAL STAFF - APT&C SUPERANNUATION 992 47 under 48 under 55 under 797 740 57 under ADMIN & CLERICAL STAFF - APT&C NIC 409 (18) over (11) over (10) over 329 340 (11) over MANAGERIAL SUPPORT SPECIALIST STAFF BASIC 24,196 81 under (102) over (113) over 19,467 19,694 (227) over MANAGERIAL SUPPORT SPECIALIST STAFF OVERTIME 120 (349) over (503) over (471) over 84 647 (563) over MANAGERIAL SUPPORT SPECIALIST STAFF SUPERANNUATION 4,508 (24) over (41) over (52) over 3,623 3,676 (53) over MANAGERIAL SUPPORT SPECIALIST STAFF NIC 2,557 (74) over (104) over (118) over 2,053 2,181 (128) over BASIC GRADE SOCIAL WORKERS BASIC 12,031 505 under 814 under 966 under 9,904 8,834 1,070 under BASIC GRADE SOCIAL WORKERS OVERTIME 44 (10) over (26) over (32) over 25 60 (35) over BASIC GRADE SOCIAL WORKERS SUPERANNUATION 2,254 81 under 117 under 134 under 1,812 1,664 148 under BASIC GRADE SOCIAL WORKERS NIC 1,324 61 under 94 under 105 under 1,064 947 117 under HOSPITAL SOCIAL WORKERS BASIC 448 (53) over (81) over (93) over 360 461 (101) over HOSPITAL SOCIAL WORKERS OVERTIME 0 (9) over (10) over (12) over 0 14 (14) over HOSPITAL SOCIAL WORKERS SUPERANNUATION 87 (6) over (8) over (9) over 70 80 (10) over HOSPITAL SOCIAL WORKERS NIC 46 (7) over (10) over (13) over 37 50 (13) over INSTRUCTORS BASIC 1,433 248 under 18 under 17 under 1,152 1,048 104 under INSTRUCTORS OVERTIME 0 2 under 0 0 0 0 0 INSTRUCTORS SUPERANNUATION 243 32 under 5 under 5 under 196 193 3 under INSTRUCTORS NIC 129 20 under 6 under 7 under 104 94 10 under CARE STAFF - APT&C BASIC 18,757 472 under 195 under 309 under 15,101 14,715 386 under CARE STAFF - APT&C OVERTIME 815 (197) over (277) over (313) over 516 947 (431) over CARE STAFF - APT&C SUPERANNUATION 3,276 (11) over (24) over (35) over 2,632 2,683 (51) over CARE STAFF - APT&C NIC 1,854 (8) over 33 under 47 under 1,488 1,468 20 under HOME CARERS BASIC 27,809 (2,562) over (22) over (6) over 22,233 22,184 49 under HOME CARERS OVERTIME 1,977 (262) over (57) over (60) over 1,327 1,372 (45) over HOME CARERS SUPERANNUATION 5,038 (334) over 190 under 193 under 4,027 3,827 200 under HOME CARERS NIC 2,840 (423) over 6 under 9 under 2,270 2,253 17 under SESSIONAL WORK 0 0 0 0 0 0 0 TRAVEL AND SUBSISTENCE 394 (12) over (11) over (3) over 274 259 15 under OTHER EMPLOYEE COSTS 711 (129) over 23 under 24 under 534 434 100 under PENSION INCREASES 328 13 under (3) over 12 under 274 259 15 under ADDITIONAL PENSION COSTS 0 (26) over (38) over (63) over 0 78 (78) over EMPLOYEE COSTS 120,288 (2,633) over 586 under 885 under 96,308 95,342 966 under 104
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 11 PERIOD 11 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 (1) over (7) over (15) over 366 381 (15) over SCOTTISH WATER - UNMETERED CHARGES 44 5 under 11 under 16 under 22 0 22 under SCOTTISH WATER - METERED CHARGES 170 (5) over (7) over (4) over 110 118 (8) over RENT 540 2 under (36) over (65) over 479 469 10 under SERVICE CHARGE 0 0 0 0 0 0 0 PROPERTY INSURANCE 293 1 under (3) over (2) over 287 290 (3) over SECURITY COSTS 3 (1) over (1) over (1) over 2 3 (1) over GROUND MAINTENANCE 3 2 under 2 under 2 under 3 0 3 under GROUNDS MAINTENANCE ADDITIONAL WORKS 0 0 0 0 0 0 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 0 (8) over (23) over (25) over 0 27 (27) over REPAIRS & MAINTENANCE - INT. CONTRACTOR 0 4 under 0 0 0 0 0 LIFE CYCLE MAINTENANCE 0 (5) over (5) over (5) over 0 7 (7) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 63 (15) over (10) over (13) over 40 47 (7) over ADAPTIONS - INTERNAL CONTRACTORS 0 0 0 0 0 0 0 HOUSING - RENT FREE ACCOMMODATION 0 0 0 0 0 0 0 GAS HEATING LEASE COSTS 0 0 0 0 0 0 0 SOLID FUEL HEATING MAINTENANCE 0 0 0 0 0 0 0 20178 CYCLICAL REPAIRS 0 0 0 0 0 0 0 FIXED ELECTRICAL 0 0 0 0 0 0 0 ELECTRICITY - CONTRACT 914 (20) over (8) over 105 under 704 618 86 under ELECTRICITY - NON CONTRACT 0 0 0 0 0 0 0 GAS 1,069 7 under 8 under 121 under 675 504 171 under FIXTURE & FITTINGS 0 0 0 0 0 0 0 JANITOR SERVICE 0 0 0 0 0 0 0 CLEANING CONTRACT 382 1 under (15) over (19) over 381 387 (6) over CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 328 11 under 15 under 82 under 249 152 97 under HEALTH & HYGIENE MATERIALS 90 (19) over (17) over (12) over 77 108 (31) over WINDOW CLEANING 12 (1) over 0 0 8 8 0 PEST CONTROL 1 0 0 0 0 0 0 REFUSE UPLIFT 41 1 under 4 under 5 under 33 34 (1) over REMOVAL & STORAGE COSTS 5 3 under 4 under 4 under 5 2 3 under OTHER PROPERTY COSTS 196 10 under 4 under 8 under 66 55 11 under PROPERTY COSTS 4,538 (28) over (84) over 182 under 3,507 3,210 297 under 105
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 11 PERIOD 11 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 (25) over (195) over 29 under 551 501 50 under COMPUTER EQUIPMENT MAINTENANCE 52 7 under 23 under 8 under 18 9 9 under I.T. EQUIPMENT MAINT-CONTRACT 233 5 under 7 under 8 under 28 17 11 under I.T. ELECTRONIC MESSAGING 238 2 under 4 under 2 under 3 0 3 under EQUIPMENT, APPARATUS AND TOOLS 131 23 under 25 under 27 under 86 59 27 under SMALL TOOLS 4 (1) over 0 0 3 3 0 AIDS & ADAPTIONS 1,981 (157) over (183) over (249) over 1,234 1,519 (285) over SUPPLIES FOR CLIENTS 371 7 under 30 under 28 under 272 220 52 under FURNITURE - OFFICE 24 (11) over (15) over (15) over 24 43 (19) over FURNITURE - GENERAL 15 (13) over (10) over (14) over 15 26 (11) over FURNISHINGS (INCL. CROCKERY & LINEN) 18 5 under (1) over 4 under 14 15 (1) over MATERIALS 11 (2) over (3) over (2) over 8 11 (3) over WILDLIFE AND FLORA 0 (1) over 0 0 0 0 0 MATERIALS, APPARATUS AND EQUIPMENT 0 (12) over (15) over (16) over 0 17 (17) over LIBRARY/RESOURCE CENTREMATERIALS 0 0 0 0 0 0 0 AUDIO VISUAL 0 0 0 0 0 0 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC 0 (1) over (3) over (3) over 0 3 (3) over TV LICENCES - EDUCATION 0 0 0 0 0 0 0 FOODSTUFFS - GENERAL 0 0 0 0 0 0 0 PROVISIONS - GENERAL 206 10 under (22) over (65) over 159 209 (50) over FOOD PURCHASES WITHIN CONTRACT SERVICE 536 (2) over (5) over (1) over 428 435 (7) over BEVERAGES 63 4 under 7 under 11 under 47 39 8 under SCHOOL MILK 38 0 1 under 0 30 30 0 NURSERY FRUIT/VEG 0 0 0 0 0 0 0 PROTECTIVE CLOTHING & UNIFORMS 701 (18) over (39) over (31) over 592 616 (24) over LAUNDRY COSTS 6 0 (1) over (4) over 4 8 (4) over OTHER SUPPLIES AND SERVICES 51 5 under (5) over (1) over 39 38 1 under HEALTH AND SAFETY 0 0 0 0 0 0 0 CATERING - CONTRACT 413 32 under 22 under 33 under 386 352 34 under CATERING - OUTWITH CONTRACT 64 15 under 7 under 8 under 29 18 11 under CATERING - EXTERNAL 0 0 0 0 0 0 0 ARTIST FEES / PERFORMING ARTS / ENTERTAINMENT 0 0 0 0 0 0 0 MAJOR SUPPLY OF ELECTRICAL POWER 0 0 0 0 0 0 0 OUTSOURCED MAIL 0 0 0 0 0 0 0 DELIVERY CHARGE 0 (1) over (1) over (1) over 0 1 (1) over BULK BUYING DISCOUNT 0 0 2 under 2 under 0 (2) 2 under I- PROCUREMENT ERRORS 0 0 0 0 0 0 0 SUPPLIES AND SERVICES 5,873 (129) over (370) over (242) over 3,970 4,187 (217) over 106
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 11 PERIOD 11 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 PURCHASE OF VEHICLES 0 0 0 0 0 0 0 PURCHASE OF PLANT 0 0 0 0 0 0 0 FLEET SERVICES - DRIVERS 0 0 0 0 0 0 0 FLEET SERVICES - FUEL 0 (1) over (18) over (1) over 0 1 (1) over FLEET SERVICES - VEHICLE HIRE 0 0 0 0 0 0 0 POOL CAR CHARGES-RENTAL 128 (3) over (11) over (17) over 109 144 (35) over POOL CAR CHARGES-FUEL 42 8 under 8 under 25 under 35 6 29 under POOL CAR CHARGES-ADDITIONAL COSTS 7 4 under 4 under 4 under 6 1 5 under OTHER TRANSPORT COSTS 792 (18) over (64) over (162) over 361 515 (154) over INSURANCE 24 0 3 under 3 under 24 21 3 under LICENCES 0 (1) over (1) over (1) over 0 1 (1) over FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 73 (5) over (126) over (80) over 62 155 (93) over FLEET SERVICE CHARGES - UNSCHEDULED LABOUR 0 0 0 0 0 0 0 FLEET SERVICE CHARGES - ASSET MODIFICATIONS 0 (1) over (2) over (2) over 0 2 (2) over FLEET SERVICE CHARGES - LEASING 530 (11) over (10) over (16) over 367 380 (13) over FLEET SERVICE CHARGES - HIRED VEHICLES 24 8 under 7 under 13 under 20 8 12 under FLEET SERVICE CHARGES - CONTRACT HIRE 4 (1) over (6) over (11) over 3 18 (15) over FLEET SERVICE CHARGES - ROAD FUND LICENCES/MOT 29 7 under (12) over (11) over 27 44 (17) over FLEET SERVICE CHARGES - FUEL 357 60 under 30 under 43 under 302 292 10 under FLEET SERVICE CHARGES - DRIVERS 2,665 165 under 65 under 45 under 2,665 2,620 45 under HIRE OF EXTERNAL VEHICLES 7 3 under 4 under 5 under 5 0 5 under HIRE OF EXTERNAL PLANT 0 (2) over 0 0 0 0 0 HIRE OF SKIPS 0 (1) over (1) over (1) over 0 1 (1) over EXTERNAL TRANSPORT CONTRACT 0 0 0 0 0 0 0 PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 0 0 0 0 0 0 0 PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 0 0 0 0 0 0 0 PUPIL TRANSPORT - OTHER 10 0 0 (1) over 8 9 (1) over TRANSPORT AND PLANT 4,692 211 under (130) over (165) over 3,994 4,218 (224) over ADMINISTRATION PRINTING AND STATIONERY 101 (7) over (8) over (5) over 79 78 1 under TELEPHONES 210 7 under 0 0 178 171 7 under MOBILE PHONES 613 100 under (17) over (12) over 211 227 (16) over ADVERTISING - RECRUITMENT 4 0 0 0 0 0 0 ADVERTISING - OTHER 12 3 under 5 under 7 under 10 2 8 under POSTAGES/COURIERS 54 2 under 5 under (4) over 45 47 (2) over SMS MESSAGING 0 0 0 0 0 0 0 MEMBERSHIP FEES/SUBSCRIPTIONS 43 2 under (1) over (4) over 36 36 0 INSURANCE 27 0 0 0 27 27 0 MEDICAL COSTS 26 (22) over (25) over (28) over 21 51 (30) over LEGAL EXPENSES 297 (18) over (65) over (73) over 232 289 (57) over PETTY OUTLAYS 0 0 0 0 0 0 0 HOSPITALITY / CIVIC RECOGNITION 7 (6) over (5) over (5) over 5 10 (5) over SECURITY UPLIFT FEES 0 0 0 0 0 0 0 OTHER ADMIN COSTS 86 (1) over 9 under 3 under 36 27 9 under CONFERENCES - OFFICIALS (incl associated costs) 4 1 under 2 under 2 under 3 1 2 under TRAINING 40 (6) over (7) over (7) over 13 20 (7) over INTERNAL SUPPORT SERVICES ALLOCATION 410 0 0 0 0 0 0 ADMINISTRATION 1,934 55 under (107) over (126) over 896 986 (90) over 107
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 11 PERIOD 11 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 BUSINESS LOANS 0 0 0 0 0 0 0 JOINT COMMITTEES - GENERAL 0 0 0 0 0 0 0 OTHER COMMITTEES OF THE AUTHORITY 15 0 0 0 15 15 0 OTHER LOCAL AUTHORITIES 25 1 under 2 under 0 25 29 (4) over GRANTS TO VOLUNTARY ORGANISATIONS 23 0 0 0 23 17 6 under PAYMENTS TO VOLUNTARY ORGANISATIONS 2,860 631 under 63 under 193 under 2,367 2,229 138 under PAYMENTS TO OTHER BODIES 2,703 (29) over 159 under 173 under 1,969 1,832 137 under PAYMENTS TO HEALTH BOARD 1,459 38 under 42 under 42 under 147 105 42 under INDEPENDENT SCHOOL PLACES 0 0 0 0 0 0 0 PRIVATE INDIVIDUALS - GENERAL 1,144 74 under 124 under 90 under 879 756 123 under SOCIAL WORK - FOSTER PARENTS 6,782 (148) over (197) over (258) over 5,565 5,877 (312) over SOCIAL WORK - FOSTER PARENTS DISCRETIONARY PAYMENTS 94 (1) over 1 under 0 72 70 2 under SOCIAL WORK - ADOPTION ALLOWANCES 775 0 (35) over (44) over 765 817 (52) over DIRECT PAYMENTS 10,048 (7) over (5) over (197) over 8,474 8,676 (202) over PAYMENT TO OTHER BODIES 25,928 559 under 154 under (1) over 20,301 20,423 (122) over PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 0 (2) over (2) over 0 0 0 0 PAYMENT TO LOCAL AUTHORITY CONTRACTOR 0 0 0 0 0 0 0 PAYMENT TO PRIVATE CONTRACTOR - DEFAULT 1,510 409 under 184 under 186 under 1,249 927 322 under PAYMENT TO PRIVATE CONTRACTOR - LONG TERM CARE 67,527 1,402 under (837) over (364) over 56,013 56,749 (736) over PAYMENT TO PRIVATE CONTRACTOR - CET ALLOCATION - HOME CARE 31,919 (27) over 0 (955) over 21,528 22,465 (937) over PAYMENT TO PRIVATE CONTRACTOR - RESPITE 2,665 125 under 145 under 142 under 1,756 1,620 136 under PAYMENT TO PRIVATE CONTRACTOR - SUPPORTING PEOPLE COSTS 0 0 0 0 0 0 0 PAYMENT TO PRIVATE CONTRACTOR - REHAB 0 0 0 0 0 0 0 PAYMENT TO PRIVATE CONTRACTOR - DAY CARE 1,082 1 under 7 under (3) over 186 307 (121) over PAYMENT TO PRIVATE CONTRACTOR - HOME SUPPORT 22,434 18 under 178 under 302 under 15,611 15,306 305 under PAYMENT TO PRIVATE CONTRACTOR - FREE PERSONAL NURSING CARE 8,577 5 under 0 7 under 6,741 6,741 0 PAYMENT TO PRIVATE CONTRACTOR - RESPITE AWAIT' LONG TERM CARE 0 (132) over (169) over (180) over 0 189 (189) over PAYMENT TO PRIVATE CONTRACTOR - DAY RELATED ACTIVITIES INCL RESIDENTIAL PLACEMENTS3,775 (6) over (6) over (56) over 1,801 1,806 (5) over PAYMENT TO INTERNAL CONSULTANTS 0 0 0 0 0 3 (3) over PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 110 2 under 3 under (14) over 90 88 2 under SLC MANAGED 0 (9) over (15) over 0 0 1 (1) over PAYMENT TO CONTRACTORS 139,599 1,786 under (512) over (935) over 104,975 106,202 (1,227) over TRANSFER PAYMENTS WORK EXPERIENCE 0 0 0 0 0 0 0 DIRECT ASSISTANCE TO PERSONS 4,493 (35) over (83) over (85) over 3,879 3,978 (99) over SECTION PAYMENTS 83 (4) over (17) over (17) over 52 62 (10) over TRANSFER PAYMENTS 4,576 (39) over (100) over (102) over 3,931 4,040 (109) over 108
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 7 PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 11 PERIOD 11 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 DEPRECIATION-CAP CHARGES 0 0 0 0 0 0 0 REVALUATION LOSS 0 0 0 0 0 0 0 LEASING CHARGES - FINANCE 1 0 1 under 1 under 1 0 1 under LEASING CHARGES - OPERATIONAL 0 0 (1) over (1) over 0 1 (1) over I.T. EQUIPMENT LEASING-CONTRACT 401 0 (4) over (3) over 31 30 1 under FINANCING CHARGES 402 0 (4) over (3) over 32 31 1 under TOTAL EXPENDITURE 307,830 (218) over (567) over (507) over 237,914 238,639 (725) over INCOME NON RELEVANT GOVERNMENT GRANT (7,744) 22 over rec 36 over rec 14 over rec (5,433) (5,485) 52 over rec RESOURCE TRANSFER INCOME FROM THE HEALTH BOARD (25,085) (6) under rec 1 over rec 0 (18,814) (18,822) 8 over rec CONTRIBUTIONS FROM OTHER BODIES (620) 149 over rec 248 over rec 215 over rec (534) (760) 226 over rec SALES - SALE OF MEALS (14) (2) under rec (1) under rec (1) under rec (11) (11) 0 FEES AND CHARGES - GENERAL (5,920) 22 over rec 306 over rec 217 over rec (5,299) (5,670) 371 over rec FEES AND CHARGES - OTHER LOCAL AUTHORITIES (656) 24 over rec (7) under rec 23 over rec (162) (182) 20 over rec CHARGES TO HEALTH BOARDS (27,571) 10 over rec 63 over rec 62 over rec (27,117) (27,192) 75 over rec FEES AND CHARGES - OTHER BODIES (18) 0 0 0 (18) (18) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (218) (5) under rec (6) under rec (37) under rec (38) 0 (38) under rec RENTAL INCOME (27) 0 38 over rec 0 (20) (20) 0 SCHOOL LETS 0 0 0 0 0 0 0 OTHER INCOME (235) 4 over rec (20) under rec 14 over rec (83) (94) 11 over rec REALLOCATION OF SUPPORT COSTS (400) 0 0 0 0 0 0 INCOME (68,508) 218 over rec 658 over rec 507 over rec (57,529) (58,254) 725 over rec NET EXPENDITURE 239,322 0 91 under 0 180,385 180,385 0 109
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