Agenda Document Pack - Financial Resources Scrutiny Forum - 15/08/2024
South Lanarkshire Council · 15 August 2024
Back to Financial Resources Scrutiny Forum — 15 August 2024 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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Council Offices, Almada Street Hamilton, ML3 0AA Wednesday, 07 August 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, 15 August 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 28 March 2024 submitted for approval as a correct record. (Copy attached) 3 - 6 Item(s) for Monitoring 3 Capital Budget Monitoring 2023/2024 - General Fund Capital Programme Report dated 23 July 2024 by the Executive Director (Finance and Corporate Resources). (Copy attached) 7 - 14 4 Capital Budget Monitoring 2023/2024 - Housing Capital Programme Report dated 23 July 2024 by the Executive Director (Finance and Corporate Resources). (Copy attached) 15 - 20 5 Capital Budget Monitoring 2024/2025 - General Fund Capital Programme Report dated 25 July 2024 by the Executive Director (Finance and Corporate Resources). (Copy attached) 21 - 44 6 Capital Budget Monitoring 2024/2025 - Housing Capital Programme Report dated 25 July 2024 by the Executive Director (Finance and Corporate Resources). (Copy attached) 45 - 52 7 Revenue Budget Monitoring 2023/2024 Report dated 25 July 2024 by the Executive Director (Finance and Corporate Resources). (Copy attached) 53 - 64 8 Revenue Budget Monitoring 2023/2024 - Detailed Resource Analysis Report dated 25 July 2024 by the Executive Director (Finance and Corporate Resources). (Copy attached) 65 - 142 9 Revenue Budget Monitoring 2024/2025 Report dated 25 July 2024 by the Executive Director (Finance and Corporate Resources). (Copy attached) 143 - 148 10 Revenue Budget Monitoring 2024/2025 - Detailed Resource Analysis Report dated 25 July 2024 by the Executive Director (Finance and Corporate Resources). (Copy attached) 149 - 200 Urgent Business 11 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 28 March 2024 Chair: Councillor Grant Ferguson Councillors Present: Councillor Colin Dewar, Councillor Ross Gowland, Councillor Gavin Keatt, Councillor Richard Lockhart, Councillor Julia Marrs (Depute), Councillor Carol Nugent Councillors' Apologies: Councillor Mathew Buchanan, Councillor Monique McAdams Attending: Finance and Corporate Resources J Taylor, Executive Director; E-A McGonigle, Administration Officer; A Norris, Administration Assistant; L O’Hagan, Finance Manager (Strategy) Housing and Technical Resources D Craig, Property Manager (Commercial) 1 Declaration of Interests No interests were declared. 2 Minutes of Previous Meeting The minutes of the meeting of the Financial Resources Scrutiny Forum held on 29 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 11 March 2024 by the Executive Director (Finance and Corporate Resources) was submitted on the position of the General Fund Capital Programme 2023/2024 for the period 1 April 2023 to 26 January 2024. Following approval at the Executive Committee on 21 February 2024, there was a revised General Fund Capital Programme for 2023/2024 totalling £78.296 million. There were no changes submitted to the Executive Committee on 20 March 2024, therefore, the revised budget remained at £78.296 million. The revised programme was detailed in Appendix A to the report, with Resource budgets detailed in Appendix B 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 C to the report. 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, 2 3
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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 D of the report. Budget for the period was £37.171 million and spend to 26 January 2024 was £36.695 million, an underspend of £0.476 million, which mainly reflected the timing of spend on a number of projects. Actual funding received to 26 January 2024 was £66.450 million, as detailed in Appendix C to the report. The physical progress achieved with the General Fund Capital Programme 2023/2024 at 26 January 2024 was detailed in appendices E to G to the report. The Forum decided: that the position on the General Fund Capital Programme as at 26 January 2024 be noted. [Reference: Minutes of 29 February 2024 (Paragraph 3a) and Minutes of the Executive Committee of 21 February 2024 (Paragraph 4) and 20 March 2024 (Paragraph 4)] 3b Capital Budget Monitoring 2023/2024 – Housing Capital Programme A report dated 11 March 2024 by the Executive Director (Finance and Corporate Resources) was submitted on the position of the Housing Capital Programme 2023/2024 for the period 1 April 2023 to 26 January 2024 (Period 11). The revised Housing Capital Programme for 2023/2024 totalled £67.443 million, as approved by the Executive Committee on 21 February 2024. Programmed funding for the year was £67.443 million. Budget for the period was £43.225 million and spend to 26 January 2024 was £45.478 million, which represented an overspend of £2.253 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 26 January 2024 was £45.478 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 26 January 2024 was detailed in Appendix B to the report. The Forum decided: that the position on the Housing Capital Programme as at 26 January 2024 be noted. [Reference: Minutes of 29 February 2024 (Paragraph 3b) and Minutes of the Executive Committee of 21 February 2024 (Paragraph 4) and 20 March 2024 (Paragraph 4)] 4 Revenue Budget Monitoring 2023/2024 A report dated 1 March 2024 by the Executive Director (Finance and Corporate Resources) was submitted on the overall financial position of the Council’s General Fund Revenue Account and Housing Revenue Account for the period 1 April 2023 to 26 January 2024 (Period 11), along with a projection for the year to 31 March 2024. 4
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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 26 January 2024 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. As previously reported to the Forum, the Cabinet Secretary had held back funding nationally for the maintenance of teacher numbers until after the 2023 Census details had been received, and until councils could provide assurance that they had maintained teacher numbers and pupil support numbers at the 2022 level. For the Council, this amounted to £2.934 million of funding and those funds had now been released as part of the Local Government Finance Order that was issued on 29 February 2024. At 26 January 2024, the position on the General Fund Revenue Account, after transfers to reserves, was an underspend of £2.617 million. The underspend of £2.617 million to date differed from the breakeven Probable Outturn position because the net underspend on council tax of £3.6262 million and the 2023/2024 Probable Outturn underspend to be Transferred to Reserves of £9.000 million, had not been included in the position to date. Those variances would materialise at the financial year-end. At 26 January 2024, the Housing Revenue Account showed a breakeven position, as detailed in Appendix 3 to the report, and the forecast to 31 March 2024 on the Housing Revenue Account was also a breakeven position. This breakeven position included a lower than budgeted Transfer for Reserves being required in the financial year. It was assumed that the increased level of costs experienced would be offset by an underspend in Loan Charges this financial year. The reduction in Loan Charges was anticipated in 2023/2024 as a result of using an in-year benefit from the Housing Revenue Account Loans Fund Review. The Loans Fund Review was detailed in the 2024/2025 budget setting report for the Housing Revenue Account which was approved by members at the Council meeting held on 21 February 2024. The Executive Director (Finance and Corporate Resources) responded to members’ questions in relation to:- the position in terms of the release of funding from the Scottish Government for the maintenance of teacher numbers in 2024/2025 the figures detailed in the annual forecast before transfers to reserves for Leisure and Culture Services and for Loan Charges 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 of the report, be noted; (2) that the underspend of £2.617 million on the General Fund Revenue Account at 26 January 2024, as detailed in section 5.1 of the report, 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, as detailed in sections 6.1 and 6.2 of the report, be noted. [Reference: Minutes of 29 February 2024 (Paragraph 4), Minutes of the Executive Committee of 24 January 2024 (Paragraph 3) and 20 March 2024 (Paragraph 3) and Minutes of South Lanarkshire Council of 21 February 2024 (Paragraph 3)] 5 Revenue Budget Monitoring 2023/2024 – Detailed Resource Analysis A report dated 1 March 2024 by the Executive Director (Finance and Corporate Resources) was submitted comparing actual expenditure against budgeted expenditure for the period 1 April 2023 to 26 January 2024 (Period 11). 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 26 January 2024 details of the most significant variances within Resources and the Housing Revenue Account across subjective headings and across Services as at 26 January 2024 a line by line trend analysis of the total Resources’ expenditure and income across subjective headings as at 26 January 2024 Officers responded to a member’s questions in relation to:- the overspend on pupil transport reported in the Education Resources’ Variance Analysis in Appendix B to the report the overspend reported under Property Costs for bed and breakfast in the Housing and Technical Resources’ Variance Analysis in Appendix D to the report Where information was not immediately available, the Executive Director (Finance and Corporate Resources) undertook to provide this to the relevant member. The Forum decided: that the position as at 26 January 2024 (Period 11) be noted. [Reference: Minutes of 29 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: 15 August 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 on the final outturn position of the Council’s General Fund Capital Programme for the period covering 1 April 2023 to 31 March 2024. [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation: [recs] (1) that the final outturn position on 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 31 March 2024 from a financial perspective. 3.2. Appendix A shows the financial position of the General Fund Capital Programme. Any physical progress update for projects carried forward into financial year 2024/25 will be picked up as part of the new year monitoring report. 4. General Fund Capital Programme 2023/2024 4.1. The General Services Capital Programme for 2023/2024 totalled £78.365 million. This revised programme consisted of the base budget plus carry forward projects and adjustments which have been agreed by the Executive Committee up to and including its meeting on 8 May 2024. 4.2. The total expenditure on the General Services Capital Programme of £64.244 million is shown in Appendix A. This is compared to the budget of £78.365 million and results in an underspend of £14.121 million. This underspend relates to projects within Community and Enterprise Resources (£11.241m), Finance and Corporate Resources (£0.684m) and Housing and Technical Resources (£3.771m) with greater spend than anticipated achieved within Education Resources (£1.257m) and Social Work Resources (£0.318m). 4.3. Overall, the programme underspend reflects the timing of spend across financial years. The main projects responsible for the overall programme underspend of £14.121 million are detailed in Appendix B. This appendix provides a list of the continuing projects into 2024/2025, along with their estimated completion dates. 3 7
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4.4. Year End and Accounting Adjustments: Accounting Regulations mean that adjustments are required to report spend correctly as either Capital or Revenue for the purposes of publishing our Annual Accounts. This includes where spend from the Capital Programme is on assets that are not owned by the Council (for example Shawfield Industrial Estate spend) or where spend must be classed as Revenue due to the nature of the spend. This adjustment has no physical impact on projects – it is an accounting entry only. 4.5. From reviewing the Council’s Revenue and Capital spend, £6.311 million of capital spend is required to be recorded as Revenue spend. Conversely, £0.161 million of revenue spend should be recorded as Capital. These transfers mean that for the purpose of publishing our Annual Accounts only, there is capital spend of £58.094 million. The funding sources for this spend are detailed in Appendix A. 4.6. 2023/2024 Pay Award: Part of the Council’s Capital funding package for the year included £7.116 million which was allocated by the Scottish Government to fund the 2023/2024 Pay Award. In order to facilitate this, the General Capital Grant has been routed through the Housing Accounts with a subsequent transfer to the General Services Revenue Account. This is permitted in the Grant Conditions of the General Capital Grant letter for 2023/2024 which the Scottish Government have changed for this year only, and which allows councils to use the General Capital Grant for Revenue spend. 4.7. Carry Forward to 2024/2025: As noted in 4.2, the year-end underspend is £14.121 million. This £14.121 million will carry forward into financial year 2024/2025. 4.8. The overall base programme for 2024/2025 including this carry forward of £14.121 million will be included in a further report to this meeting. This separate report reviews the programme for the coming year detailing the overall level of spend achievable. 5. Employee Implications 5.1. There are no employee implications as a result of this report. 6. Financial Implications 6.1. The financial implications are included in section 4 of this report. 7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 8. Other Implications 8.1. The main risk associated with the Council’s Capital Programme is an overspend. The risk has been assessed as low given the detailed project management plans prepared and monitored for each project. The risk of overspend is managed through four weekly Investment management meetings. 9. Equality Impact Assessment and Consultation Arrangements 9.1. This report does not introduce a new policy, function or strategy or recommend a change to existing policy, function or strategy and therefore no impact assessment is required. 9.2. There was also no requirement to undertake any consultation in terms of the information contained in this report. 8
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Jackie Taylor Executive Director of Finance (Strategy) 23 July 2024 Link(s) to Council Values/Priorities/Outcomes Accountable, effective, efficient and transparent Previous References Executive Committee, 8 May 2024 Executive Committee, 26 June 2024 List of Background Papers Capital Ledger prints to 31 March 2024 Contact for Further Information If you would like to inspect the background papers or want further information, please contact: Graham Booth, Finance Manager (Strategy) Ext: 2699 (Tel: 01698 452699) E-mail: graham.booth@southlanarkshire.gov.uk 9
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APPENDIX A (Page 1) SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/2024 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2022 TO 31 MARCH 2024 Resource Name Annual Budget £000 2022/23 C/F £000 Previous Slippage /Adjs £000 Total Original Budget £000 Approved Adjs £000 Approved Slippage £000 Total Budget £000 Actual £000 Community & Enterprise Facs, Waste & Grounds 2,286 1,336 (860) 2,762 545 0 3,307 1,829 Planning & Reg 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 5,211 Roads, Tport & Fleet 20,118 5,749 (104) 25,763 9,431 (3,303) 31,891 26,896 Resource Total 52,228 12,120 (26,138) 38,210 12,535 (5,568) 45,177 33,936 Education Growth/Accom Pressures 7,338 (1,218) 571 6,691 594 (192) 7,093 9,952 1,140 Hours 3,145 135 - 3,280 - - 3,280 2,539 ICT Developments 2,444 (409) - 2,035 - - 2,055 2,016 Free School Meals 6,642 69 (40) 6,671 (4,996) - 1,675 865 Inspiring Spaces Programme - - - - 234 - 234 222 Resource Total 19,569 (1,423) 531 18,677 (4,148) (192) 14,337 15,594 Finance & Corporate IT Services 7,230 (1,283) (614) 5,333 0 0 5,333 4,649 Resource Total 7,230 (1,283) (614) 5,333 0 0 5,333 4,649 Housing and Technical Office Accom 7,250 3,295 91 10,636 299 0 10,935 7,548 Private Housing Scheme of Assistance 1,000 0 0 1,000 (1,000) 0 - - Other Housing 0 258 (95) 163 390 0 553 169 Resource Total 8,250 3,553 (4) 11,799 (311) 0 11,488 7,717 Social Work Other 1,984 (307) 353 2,030 0 0 2,030 2,348 Resource Total 1,984 (307) 353 2,030 0 0 2,030 2,348 Other Match Funding 1,800 - - 1,800 - (1,800) - - Overall Total 91,061 12,660 (25,872) 77,849 8,076 (7,560) 78,365 64,244 10
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APPENDIX A (Page 2) SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/2024 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2023 TO 31 MARCH 2024 Expenditure 2023/2024 Revised Budget 2023/2024 Actual to 31/03/24 £m £m General Fund Programme (Section 5.1) 78.365 64.244 Accounting Adjustments (Sections 5.4 and 5.5): Less: Transfers to Revenue (6.311) Add: Year End Transfers to Capital 0.161 2023/2024 Outturn Position (Accounting Basis only) 78.365 58.094 Income 2023/2024 Actual to 31/03/24 £m Prudential Borrowing 18.919 Developer Contributions 3.071 Partners (Including SPT, REF, Clyde Wind Farm and Energy Saving Trust) 2.966 Scottish Government: - Capital Grant (excl. £7.116m transferred to HRA) 22.900 - Cycling, Walking and Safer Routes 2.283 - Vacant and Derelict Land 0.032 - Regeneration Capital Grant - - Place Based Investment Programme 1.536 - Inspiring Spaces 0.223 - Road Safety Improvement Fun 0.440 Glasgow City Region City Deal 3.995 Specific Reserves 1.153 Revenue Contribution 0.576 TOTAL FUNDING 58.094 11
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APPENDIX B (Page 1) SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/2024 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2023 TO 31 MARCH 2024 Projects with Underspends in 2023/2024 which will Carry Forward into 2024/2025 Project Name Project Type Completion Date Community and Enterprise Resources SLLC – Booking and Admission System IT Infrastructure March 2025 Phillipshill Cemetery – Extension Infrastructure June 2024 Ash Die Back Woodland Management September 2024 Langlands Boardwalk Infrastructure January 2025 Bin Storage Areas Infrastructure September 2024 Play Parks – Larkhall, Rutherglen and Cambuslang Areas Infrastructure October 2024 Nature Restoration Fund Woodland Management July 2025 Greenhall Replacement Bridge – Design Infrastructure June 2025 White Bridge Replacement, Chatelherault Country Park – Design Infrastructure June 2024 Larkhall Leisure Centre – Design New Build March 2025 Former Ballgreen Hall Demolition Demolition June 2024 TACT Hall - Heating Replacement Refurbishment June 2024 Priory Changing Pavilion, Blantyre Refurbishment March 2025 Calderglen Country Park – One Way System & Infrastructure Infrastructure July 2024 Rural Development Centre – Lanark Racecourse Regeneration November 2024 2023/2024 Place Based Investment Fund – Various Regeneration September 2024 SLC Industrial Infrastructure - Energy Efficiency Regeneration June 2025 Carnwath Community and Business Enterprise HUB Regeneration March 2025 Carluke High Mill Community Facility Regeneration March 2026 Vacant & Derelict Land – Cuningar Allotments Regeneration September 2024 Vacant & Derelict Land – Clyde Cycle Park Phase 2 Regeneration August 2024 City Deal Community Growth Areas – Woodfoot Road / Wellhall Road, Hamilton Infrastructure March 2025 City Deal – Calderside Academy Adaptations Autumn 2026 City Deal – Holy Cross High Adaptations Autumn 2026 City Deal – Lanark Road Signalisation Infrastructure August 2024 City Deal – Cathkin Bypass – Grant Payments Only Grants Throughout 2024/25 12
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APPENDIX B (Page 2) SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/2024 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2023 TO 31 MARCH 2024 Projects with Underspends in 2023/2024 which will Carry Forward into 2024/2025 Project Name Project Type Completion Date Community and Enterprise Resources (Cont) City Deal – Greenhills Road - Landscaping etc Infrastructure August 2024 Roads Investment Programme - Clydesdale Infrastructure December 2024 Roads Structures Infrastructure August 2024 Footpaths and Roads Improvement Fund Infrastructure December 2024 Cycle Shelters at Schools Infrastructure September 2024 Lanark Interchange Infrastructure Ongoing discussions on funding Electric Vehicle Expansion Infrastructure March 2025 Switched on Fleet Infrastructure March 2025 National Strategy for 20mph Infrastructure March 2025 Education Resources Woodside Primary School - Adaptations Adaptations August 2024 Uddingston Nursery Expansion Adaptations August 2024 Crawforddyke Primary School - Toilet Adaptations Adaptations April 2024 Stonelaw High School - Adaptations Adaptations Summer 2024 Wooddean Early Learning Centre (formerly Clyde Terrace Nursery) New Build April 2024 First Steps Community Nursery Extension June 2024 Free School Meals Expansion Adaptations Throughout 2024/25 and beyond Secondary Schools – St. Andrews and St. Brides Adaptations Throughout 2024/25 and beyond Schools ICT Infrastructure Throughout 2024/25 and beyond Finance and Corporate Resources IT Infrastructure Refresh Infrastructure Throughout 2024/2025 Oracle Fusion Infrastructure August 2024 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 April 2024 CEEF Programme Refurbishment June 2024 Public Space CCTV – Phase 2 Infrastructure March 2025 Social Work Resources SWIS Plus Replacement IT Infrastructure October 2024 13
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 15 August 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 on the final outturn position of the Council’s Housing Capital Programme for the period covering 1 April 2023 to 31 March 2024. [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation: [recs] (1) that the final outturn position on the 2023/2024 Housing Capital Programme be noted. [1recs] 3. Background 3.1. The Capital reports attached provide detail on the position as at 31 March 2024 from a financial perspective. 3.2. Appendix A shows the financial position of the Housing Capital Programme, which was reported to the Executive Committee on 26 June 2024. Any physical progress update for projects carried forward into financial year 2024/2025 will be picked up as part of the new year monitoring report. 4. Housing Capital Programme Final Outturn Position 2023/2024 4.1. The revised Housing Capital Programme for 2023/2024 totalled £67.443 million. This revised programme was approved by Executive Committee on 8 May 2024. 4.2. Appendix A shows actual expenditure of £62.240 million which is £5.203 million less than the budget of £67.443 million. This is due to the timing of the purchase of land at sites within the East Kilbride Community Growth Area and Brackenhill Farm, Hamilton, with these settling early in the new financial year. In addition, there were access issues with a significant number of central heating systems upgrades and windows and doors projects. 4.3. Taking into account the year-end underspend position, means a carry forward of £5.203 million which will fall into future financial years. Further analysis of this budget confirms that £3.418 million is required in 2024/25, with the remainder being carried forward into future years. 4 15
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4.4. In addition, the Scottish Government’s Affordable Housing grant for 2024/2025 has now been confirmed. For South Lanarkshire, this will result in a reduction of £3.473 million in the 2024/2025 approved programme. 4.5. The adjustments noted at Sections 4.3 and 4.4 were added into the Capital Programme as part of the new year monitoring report. 4.6. 2023/2024 Pay Award: Part of the Council’s Capital funding package for the year included £7.116 million which was allocated by the Scottish Government to fund the 2023/2024 Pay Award. In order to facilitate this, the General Capital Grant has been routed through the Housing Accounts with a subsequent transfer to the General Services Revenue Account. This is permitted in the Grant Conditions of the General Capital Grant letter for 2023/2024 which the Scottish Government have changed for this year only, and which allows councils to use the General Capital Grant for Revenue spend. 4.7. The figures presented in Appendix A reflect the transfer of General Capital Grant and the reduced use of CFCR to facilitate the funding ultimately being transferred to the General Services Revenue account to pay for the Pay Award. This has no impact bottom-line and is just the accounting arrangements required for routing the monies to the General Services Revenue account. 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) 23 July 2024 Link(s) to Council Values/Priorities/Outcomes Accountable, effective, efficient and transparent 16
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Previous References Executive Committee, 8 May 2024 Executive Committee, 26 June 2024 List of Background Papers Capital Ledger prints to 31 March 2024 Contact for Further Information If you would like to inspect the background papers or want further information, please contact: Graham Booth, Finance Manager (Strategy) Ext: 2699 (Tel: 01698 452699) E-mail: graham.booth@southlanarkshire.gov.uk 17
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APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/2024 HOUSING PROGRAMME FOR PERIOD 1 APRIL 2023 TO 31 MARCH 2024 2023/2024 Annual Budget 2023/2024 Actual to 31/03/24 £m £m EXPENDITURE 2023/2024 Budget Incl. carry forward from 2023/24 67.443 62.240 2023/2024 Actual to 31/03/24 £m INCOME Capital Receipts 1.901 Capital Receipts – Land Sales 0.065 Capital Funded from Current Revenue (after transfer to General Services Revenue) 20.046 Prudential Borrowing 14.533 General Capital Grant (being the transfer from General Services Capital) 7.116 Scottish Government Specific Grant: – New Build 9.228 – Open Market Purchase Scheme 8.563 – Mortgage to Rent 0.288 Miscellaneous Income 0.500 TOTAL FUNDING 62.240 18
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 15 August 2024 Report by: Executive Director (Finance and Corporate Resources) Subject: Capital Budget Monitoring 2024/2025 - 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 2024 to 14 June 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 2024/2025 General Fund Capital Programme be noted. [1recs] 3. Background 3.1. South Lanarkshire Council (21 February 2024) approved a General Services base budget of £49.512 million for financial year 2024/2025. Since the approval of this programme, the financial year-end and additional funding received will mean an adjustment to the 2024/2025 Capital Programme set. This is detailed in section 4.1. 3.2. The Capital reports attached provide detail on the position as at 14 June 2024 from both a financial and physical perspective. 3.3. 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 2024/2025 4.1. 2024/25 Budget: Section 3.1 notes that the programme for the General Fund was £49.512 million, as approved by Council in February 2024. A number of adjustments to the programme have been required to reflect budget carried forward from financial year 2023/2024, along with additional funding received in 2023/2024. The adjustments also reflect the anticipated spend which can realistically be achieved in 2024/2025. In total, these adjustments amount to a net increase of £24.338 million and result in a base budget for 2024/2025 of £73.850 million. A full list of these adjustments is included in Appendix A. 5 21
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4.2. During financial year 2024/2025, Resources have advised of adjustments required to the programme. The revised programme for the year totals £85.248 million and includes adjustments to the programme totalling a net increase of £11.398 million. These adjustments were approved by the Executive Committee on 26 June 2024 and 7 August 2024 and are detailed in appendices B and C respectively. The increase mainly reflects additional funding from external bodies which are required to be spent on specific programmes of work. 4.3. The funding available to support the programme also totals £85.248 million and is detailed in Appendix D (Page 3). 4.4. 2024/2025 Forecast: In line with our move to the new Fusion IT system, the focus of capital monitoring will now be the forecast spend position for the financial year. This will routinely be compared to the annual budget and will mean that Resources will have early warning of any in-year project overspends or slippage, and will allow corrective action to be taken, when possible, either to bring spend back in on line, or to accelerate another approved project so that maximum spend can be incurred in year. 4.5. The programme spend and funding for the General Fund is summarised in Appendix D. As noted in 4.2, the total capital spending programme for the year is £85.248 million. 4.6. Appendix D also shows a forecast for the financial year of £85.248 million. 4.7. 2024/2025 Actual Position: Actual spend incurred to the 14 June 2024 totals £5.131 million. 4.8. Actual funding received to 14 June 2024 is £43.214 million. 4.9. Relevant officers will continue to closely monitor the generation of all income including receipts. 5. Employee Implications 5.1. There are no employee implications as a result of this report. 6. Financial Implications 6.1. The financial implications are included in section 4 of this report. 7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 8. Other Implications 8.1. The main risk associated with the Council’s Capital Programme is an overspend. The risk has been assessed as low given the detailed project management plans prepared and monitored for each project. The risk of overspend is managed through four weekly Investment management meetings. 9. Equality Impact Assessment and Consultation Arrangements 9.1. This report does not introduce a new policy, function or strategy or recommend a change to existing policy, function or strategy and therefore no impact assessment is required. 22
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9.2. There was also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director of Finance (Strategy) 25 July 2024 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References South Lanarkshire Council, 21 February 2024 Executive Committee, 26 June 2024 Executive Committee, 7 August 2024 List of Background Papers Capital Ledger prints to 14 June 2024 Contact for Further Information If you would like to inspect the background papers or want further information, please contact: Lorraine O’Hagan, Head of Finance (Strategy) Ext: 2601 (Tel: 01698 452601) E-mail: lorraine.o’hagan@southlanarkshire.gov.uk 23
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APPENDIX A (Page 1) 2024/2025 General Services Base Budget Position – Required Adjustments General Fund – 2024/25 Budget: As noted at Section 3.1 of this report, the base programme for the General Fund is £49.512 million, as approved by Council in February 2024. This has been updated to reflect the adjustments detailed in sections 1.1 to 1.9 below and summarised in Table 1. 1.1. 2023/24 Carry Forward: As reported in the Final Outturn Report for 2023/2024, a separate report to this meeting, a carry forward total of £14.121 million will ensure sufficient budget is available to conclude ongoing projects within the General Fund Capital Programme. Increase to Budget: £14.121 million 1.2. Net Additional Funding (2023/2024): At the end of 2023/2024, additional funding was received and used to fund expenditure incurred in that year. This has been offset by budget reductions – where externally funded projects have completed under budget, or funding is unable to be carried forward e.g. SPT funded projects such as Lanark Interchange. The net total of this income is an increase to the programme of £0.217 million and this needs to be added to the overall expenditure budget being carried into 2024/2025. Increase to Budget: £0.217 million 1.3. Previous Approvals: The Finance and Corporate Resources Committee, at its meeting on the 1 September 2021, approved funding of £1 million from Reserves towards the Oracle HR/Finance Replacement project. The spend profile means that this will be required in financial year 2024/2025. Increase to Budget: £1.000 million 1.4. Leisure and Culture Transformation Fund: As part of the 2023/2024 Revenue Budget, members approved an allocation of £1.182 million to pay for the cost of borrowing £13 million of capital investment for a Leisure and Culture Transformation Fund. The fund will help modernise the leisure and culture estate, optimise use of assets and assist in the transition towards net zero. 1.5. The Council’s Executive Committee (8 May 2024) approved the first phase of investment from this Fund totalling around £8.4 million. The 2024/2025 programme will be increased to facilitate spend on these projects. Increase to Budget: £8.400 million 1.6. General Capital Grant: In May 2024, the Scottish Government revised our 2024/2025 General Capital Grant allocation to £20.156 million. This is an increase of £0.880 million and reflects the distribution of the previously expected 2024/2025 Renewal of Play Parks allocation of £0.896 million. However, as there is already a allocation of £1.109 million in the 2024/2025 Programme for Play Parks reflecting funding carried forward, no increase to the current year programme is proposed at this stage. This will be added to the 2025/2026 Capital Programme. Should the funds be required in 2024/2025, the budget will be adjusted accordingly. No impact on Budget 24
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APPENDIX A (Page 2) 1.7. Hairmyres Station Park and Ride: The estimated cost of completing the new park and ride facility at Hairmyres Station is £4.6 million, funded from Glasgow City Region City Deal (£2.000m) and Developer Contributions from the East Kilbride Community Growth Area (£0.600m). The balance of £2 million was originally anticipated from Strathclyde Passenger Transport (SPT) however due to funding reductions to their 2024/2025 budget, this was not added to the original programme. 1.8. Following extensive discussions, Transport Scotland have agreed to provide a letter of comfort stating that they will reimburse the Council in future financial years, if the Council agree to forward fund the £2 million shortfall in funding (through additional borrowing) to allow the project to progress. This letter of comfort is being finalised through Transport Scotland / SLC discussions before final sign off. Based on this letter of comfort, it is proposed that the Council borrows on a short-term basis, to fund the balance of the project spend (£2 million). This borrowing will be repaid when the funding is received from Transport Scotland. Because the money from Transport Scotland is a future funding stream, the Council is not liable to make any principal repayments on this borrowing until the income is received. The Council will however be liable for interest on the outstanding amount until such times as the balance is repaid. This is estimated at £0.090 million per annum. It is expected that Transport Scotland will provide the funding by 2026/2027. 1.9. The 2024/2025 Capital Programme includes an allocation of £1.979 million for this project, funded by City Deal. It is proposed that the budget be increased by a further £2.6 million to include the additional borrowing (£2 million) as outlined at section 4.10, as well as the developer contributions (£0.600 million). However, because of the anticipated profile of spend, the additional borrowing will be slipped into 2025/2026. When the results of the tender exercise and a programme of works is known, this may be reprofiled. Increase to Budget: £2.6 million Slippage: (£2.0 million) 25
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APPENDIX A (Page 2) 1.10. 2024/2025 General Services Base Budget Position: Taking into account the movements noted in sections 1.1 to 1.9, the General Services Programme for 2024/2025 is now £73.850 million. This is the base budget for the financial year. This is summarised in Table 1. Table 1 – 2024/2025 General Services Base Budget 2024/25 £m Approved Programme – 21 February 2024 (Report - Section 3.1) 49.512 2023/24 Carry Forward (App A Page 1 - Section 1.1) 14.121 Net Additional Funding (2023/2024) (App A Page 1 - Section 1.2) 0.217 Previous Approvals (App A Page 1 - Section 1.3) 1.000 Leisure and Culture Transformation Fund (App A Page 1 - Section 1.4 – 1.5) 8.400 Hairmyres Station Park and Ride (App A Page 1 - Section 1.7 – 1.9) 0.600 2023/2024 General Services Base Budget 73.850 26
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Appendix B (Page 1) Adjustments Approved by Executive Committee – 26 June 2024 Community and Enterprise Resources Three Rivers / Clydesdale Way The Three Rivers/Clydesdale Way project, which is being led by Dumfries and Galloway Council, is progressing well. Based on the most recent projections, £2 million will be spent in financial year 2024/2025, with the balance of £5.550 million required in 2025/2026. Approval is therefore sought to increase the 2024/2025 Capital Programme by £2 million. This will be funded from the Levelling Up Funding (total £6.795 million). The remaining £4.795 million will be required in financial year 2025/2026 along with the Council’s match funding contribution of £0.755 million. This contribution was approved by the Council previously and moved to financial year 2025/2026 as part of the 2024/2025 Capital Programme Update (February 2024). £2.000m Shawfield Remediation and Development Levelling Up Funding totalling £14.638 million was also awarded to the Shawfield Remediation and Development project, which is being led by Clyde Gateway Urban Regeneration Company (URC). This funding will be paid directly to South Lanarkshire on the basis of biannual claims, which will then be released to Clyde Gateway. Due to the scale of this project, it is considered appropriate to include this significant project in the Capital Programme for monitoring purposes. Both the spend and funding will be transferred to revenue at the end of the financial year, to comply with accounting guidelines. Based on the most recent spend profile received from Clyde Gateway URC, £5.4 million of expenditure will be incurred up to the end of this financial year, with the remaining £9.238 million in 2025/2026. Approval is sought to increase the 2024/2025 Capital Programme by £5.400 million. £5.400m Active Travel Infrastructure Fund (previously Cycling Walking and Safer Routes) The Active Travel Infrastructure grant allocation from the Scottish Government for 2024/2025 has now been confirmed as £2.122 million. This is an increase of £0.682 million from the funding advised previously and included in the 2024/2025 Capital Programme (Cycling, Walking and Safer Routes £1.440 million – approved 21 February 2024). This will be used to deliver active travel interventions that enhance safety and accessibility of existing infrastructure or introduce new provision to travel safely and more conveniently. Projects include new controlled junctions / crossings to facilitate active travel to a public transport interchange, road safety schemes which also enhance active travel and new walking and cycling infrastructure. £0.682m 27
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Appendix B (Page 2) Housing and Technical Resources Central Energy Efficiency Fund (CEEF) The CEEF is a revolving fund. The fund is used to pay for energy efficiency projects each financial year. The fund is then replenished by savings achieved from these projects across an agreed payback period for each project. A new wave of projects is included in the capital programme each financial year. Approval is sought to add energy efficiency projects totalling £0.700 million into the 2024/25 Capital Programme. Projects to be carried out include the installation of photovoltaic panels at a number of primary schools (£0.505 million) along with the Fleet Services Depot (Vista Point), Blantyre (£0.157 million). Furthermore, an additional funding bid of £0.152 million has been submitted to the Scottish Power Energy Networks Transmission Net Zero Fund for a PV installation at Rigside Hall. The Council will be required to contribute 20% match funding, therefore an allocation of £0.038 million has also been included in the 2024/2025 programme, subject to the bid being successful. These works will be funded from the CEEF Fund (£0.200 million) along with an additional one-off contribution from reserves of £0.500 million which was approved as an amendment to the 2024/2025 Council Revenue budget. £0.700m Minor Adjustments £0.008m TOTAL ADJUSTMENTS £8.790m 28
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APPENDIX C (Page 1) Adjustments Approved by Executive Committee – 7 August 2024 Community and Enterprise Resources Roads Carriageways and Associated Infrastructure The amendments approved as part of the 2024/2025 Council Revenue Budget included an additional allocation of permanent revenue budget to fund borrowing and facilitate £7.2 million of capital investment in roads. The Roads Service has now confirmed that they plan to utilise £1.8 million per annum over the next 4 years. Approval is sought to increase the 2024/2025 Capital Programme by £1.8 million to allow this additional investment to progress. Education Resources Kirkstyles ELCC Centre – Playground Improvements Developer contributions have been identified to fund hardstanding and drainage improvements to Nursey Centre playgrounds and improve the condition of the external play area and facilities. Approval is sought to increase the 2024/2025 Capital Programme by £0.035m to fund these improvements using Developer Contributions. £1.800m £0.035m Education Growth and Capacities A grant funding allocation of £1.2 million has been received from Salix’s Public Sector Heat Decarbonisation Fund to contribute towards retrofitting the heating system at Our Lady of Lourdes Primary School, East Kilbride. As £0.427 million of this award was already included in the original funding package for the project, this is an additional funding award of £0.773 million for the capital programme. The Growth and Capacities programme of works has incurred increased costs in relation to the new Jackton Primary School, East Kilbride, as the project incurred higher costs due to building control requirements, extension of time needed and other necessary programme changes during construction resulting in higher costs. Taking account of the additional funding allocation of £0.773 million, the overall costs of this programme of works can be managed within the funding available. £0.773m Minor Adjustments £0.000m TOTAL ADJUSTMENTS £2.608m 29
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APPENDIX D (Page 1) SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2024/25 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2024 TO 14 JUNE 2024 £m Total Base Budget (including carry forward from 2023/2024) 73.850 Adjustments – Executive Committee, 26 June 2024 (Appendix B) 8.790 Adjustments – Executive Committee, 7 August 2024 (Appendix C) 2.608 2024/25 Total Revised Budget 85.248 2024/25 Budget Period 2 Proposed Adjustments Period 3 Proposed Adjustments Revised 2024/25 Budget Resource £m £m £m £m Community & Enterprise 50.574 8.090 1.800 60.464 Education 8.234 - 0.808 9.042 Finance & Corporate 3.086 - - 3.086 Housing & Technical 10.929 0.700 - 11.629 Social Work 1.027 - - 1.027 TOTAL CAPITAL PROGRAMME 73.850 8.790 2.608 85.248 30
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APPENDIX D (Page 2) SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2024/25 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2024 TO 14 JUNE 2024 Resource Name Annual Budget £000 2023/24 C/F £000 Previous Slippage /Adjs £000 Total Original Budget £000 Proposed Adjs £000 Proposed Slippage £000 Total Budget £000 Forecast Spend £000 Forecast Variance £000 Actual £000 Community & Enterprise Facs, Waste & Grounds 1,380 1,478 (12) 2,846 0 0 2,846 2,846 - 195 Enterprise & Sustainable Dev 18,460 4,769 5,329 28,558 7,408 0 35,966 35,966 - 478 Roads, Transport & Fleet 11,798 4,995 2,377 19,170 2,482 0 21,652 21,652 - 839 Resource Total 31,638 11,242 7,694 50,574 9,890 0 60,464 60,464 - 1,512 Education Growth / Accommodation Pressures 5,531 (2,084) 2,316 5,763 773 0 6,536 6.536 - 1,758 ICT Developments 1,600 38 - 1,638 0 0 1,638 1,638 - 404 Free School Meals 0 308 (78) 230 0 0 230 230 - 95 Education Other 0 480 123 603 35 0 638 638 - 228 Resource Total 7,131 (1,258) 2,361 8,234 808 0 9,042 9,042 - 2,485 Finance & Corporate IT Services 2,246 684 156 3,086 0 0 3,086 3,086 - 815 Resource Total 2,246 684 156 3,086 0 0 3,086 3,086 - 815 Housing and Technical Office Accom 5,852 3,742 (919) 8,675 0 0 8,675 8,675 - 277 Private Housing Scheme of Assistance 1,000 0 0 1,000 0 0 1,000 1,000 - 0 Other Housing 304 29 921 1,254 700 0 1,954 1,954 - 15 Resource Total 7,156 3,771 2 10,929 700 0 11,629 11,629 - 292 Social Work Alarms / SWIS Plus 1,341 (318) 4 1,027 0 0 1,027 1,027 - 27 Resource Total 1,341 (318) 4 1,027 0 0 1,027 1,027 - 27 Overall Total 49,512 14,121 10,217 73,850 11,398 0 85,248 85,248 - 5,131 31
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APPENDIX D (Page 3) SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2024 TO 14 JUNE 2024 2024/25 Original Estimate inc C/F 2024/25 Revised Budget 2024/25 Forecast Spend 2024/25 Forecast Variance 2024/25 Actual to 14/06/24 Expenditure £m £m £m £m £m General Fund Programme 73.850 85.248 85.248 - 5.131 Income 2024/25 Budget 2024/25 Revised Budget 2024/25 Actual To 14/06/24 £m £m £m Prudential Borrowing 32.564 34.364 34.364 Developers Contributions 8.800 8.835 0.000 Partners (Including Scotland’s Public Sector Heat Decarbonisaton Fund, Cycling Scotland, Transport Scotland and REF / Wind Farms) 0.958 1.731 0.446 Scottish Government: - Capital Grant 20.156 22.278 3.359 - Cycling, Walking and Safer Routes (now included in General Capital Grant) 1.440 0.000 0.000 - Vacant and Derelict Land 1.793 1.793 1.368 - Regeneration Capital Grant 2.170 2.170 0.993 - Place Based Investment Programme 0.727 0.727 0.727 Shared Prosperity Fund 2.645 2.653 0.000 Levelling Up Fund 0.000 7.400 0.000 Capital Receipts 1.340 1.340 0.000 Specific Reserves 1.257 1.957 1.957 Revenue Contribution 0.000 0.000 0.000 TOTAL FUNDING 73.850 85.248 43.214 32
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Appendix E (Page 1) GENERAL FUND CAPITAL PROGRAMME 2024/25 BUILD EXECUTIVE SUMMARY PERIOD ENDED 14 JUNE 2024 (PERIOD 3) Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Programme Status Projects Complete - - 1 - - - - - - - - - - - Projects on Programme - - 92 - - - - - - - - - - - Projects Behind Programme - - 0 - - - - - - - - - - - Projects Altered Brief/ Programme - - 2 - - - - - - - - - - - Projects Held - - 14 - - - - - - - - - - - - - 109 0 0 0 0 0 0 0 0 0 0 0 Project Status Design Feasibility - - 49 - - - - - - - - - - - Sketch Design - - 1 - - - - - - - - - - - Detailed Design - - - - - - - - - - - - - - Production Information - - 9 - - - - - - - - - - - Tendering - - 24 - - - - - - - - - - - On Site - - 25 - - - - - - - - - - - Complete - - 1 - - - - - - - - - - - - - 109 0 0 0 0 0 0 0 0 0 0 0 33
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Appendix E (Page 2) General Services Capital Programme 2024/25 Build Variance Explanations Project Name Status Variance Explanation - - - 34
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Appendix F (Page 1) GENERAL FUND CAPITAL PROGRAMME 2024/25 NON BUILD EXECUTIVE SUMMARY PERIOD ENDED 14 JUNE 2024 (PERIOD 3) Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Number of Projects Carried Forward 23/24 Programme - - 61 Approved from 24/25 Programme - - 5 Total Projects Currently Reported - - 66 Number of Projects Projects Completed - - 2 Projects Ahead of Programme - - 0 Projects on Programme - - 34 Projects Behind Programme - - 0 Projects, Altered Brief/Programme - - 0 Projects On Hold - - 0 - - 36 35
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Appendix F (Page 2) General Services Capital Programme 2024/25 Non-Build Executive Summary – Project Status Project Status SLLC - Booking and Admission System On programme Philipshill Cemetery - Extension On programme Ash Die Back On programme Langlands Boardwalk On programme Bin Storage Areas On programme Nature Restoration Fund On programme Renewal of Play Parks On programme Greenhall Replacement Bridge On programme White Bridge Replacement, Chatelherault Country Park (cost design) On programme Alexander Hamilton Memorial Fountain - Stonehouse Park On programme Douglas Primary School - Floodlights Complete Calderglen Country Park - One Way System & Infrastructure On programme Three Rivers / Clydesdale Way On programme East Kilbride Town Centre Masterplan On programme Rural Development Centre - Lanark On programme SLC Industrial Infrastructure - Energy Efficiency On programme Carnwath Community and Business Enterprise HUB On programme Carluke High Mill Community Facility On programme Shawfield Remediation and Development On programme Kirktonholme Pitches On programme Biggar Youth Project On programme Cambuslang Streetscape - Phase 2 Complete Coalyard Housing On programme New Cross Shopping Centre On programme Vacant & Derelict Land On programme Schools ICT On programme IT Infrastructure Refresh On programme Oracle Upgrade On programme Digital Transformation Review Fund On programme Public Switch Telephone Network / Alarms (Analogue to Digital) On programme Lock Up Areas On programme Gypsy Travellers Sites On programme Private Housing Scheme of Assistance (PHSA) On programme Central Energy Efficiency Fund On programme Community Alarms On programme Replacement SWISS Plus IT System On programme 36
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Appendix G (Page 1) GENERAL SERVICES CAPITAL PROGRAMME 2024/25 ROADS EXECUTIVE SUMMARY PERIOD ENDED 14 JUNE 2024 (PERIOD 3) 1 2 3 4 5 6 7 8 9 10 11 12 13 Number of Projects Total Projects Currently Reported - - 166 Programme Status Projects Complete - - 31 Projects on Programme - - 135 Projects Behind Programme - - 0 Projects, Altered Brief / Programme - - 0 Projects Still to Commence - - 0 - - 166 Project Status Briefing - - 32 Production Information - - 82 Billing - - 0 Tendering - - 3 On Site - - 18 Complete - - 31 - - 166 37
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Appendix G (Page 2) General Services Capital Programme 2024/2025 Roads Variance Explanations Project Name Status Variance Explanation - - - 38
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 3 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held ROADS / FOOTWAYS INVESTMENT PROGRAMME East Kilbride, Rutherglen and Cambuslang Areas Strategic Schemes Marchmont Gardens/Failford Road, Strathaven 1 1 Hawthorn Terrace, East Kilbride 1 1 Mount Cameron Drive South and Easdale, East Kilbride 1 1 Stewartfield Crescent, East Kilbride 1 1 A749 Glasgow Road , East Kilbride (Kingsgate) 1 1 Telford Road, East Kilbride 1 1 Livingstone Drive, East Kilbride 1 1 Troon Avenue, East Kilbride 1 1 Angus Place and Semphill Gardens, East Kilbride 1 1 Stobo, East Kilbride 1 1 Kype Highway / High Kype Road, Strathaven 1 1 Loch Assynt, East Kilbride 1 1 Glasgow Road Service Road, Rutherglen 1 1 Village Road, Cambuslang 1 1 Langlea Road, Rutherglen 1 1 Wellshot Drive, Cambuslang 1 1 Surface Dressing/Preventative Maintenance Schemes Ardochrig Highway, Auldhouse 1 1 Bents Road, Chapelton 1 1 Burn Highway, Chapelton 1 1 Cairnmuir Road, East Kilbride 1 1 Hairshaw Highway, Strathaven 1 1 Waterhead Peelhill Highway between A71 & B743 1 1 Waterhead Peelhill Highway between A71 & B744 1 1 Preparatory works 24/25 (Patching and drainage) 1 1 Preventative maintemance (Rhinophalt / prep patching) 1 1 Strategic Patching Newton Station Road, Halfway 1 1 Glen More EK North 1 1 Tewkesbury Road EK 1 1 Buchandyke Road EK 1 1 Capel Grove, EK 1 1 Parking Area Shaftsbury Court EK 1 1 Rockhampton Avenue EK 1 1 Inglis Place, EK 1 1 Craigend Road. 1 1 Castleview Road, Strathaven 1 1 WP Highway, Gilmourton 1 1 St Annes Well, Strathaven 1 1 Crutherland Highway 1 1 PROJECT STATUS PROGRAMME STATUS Project Title 39
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 3 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Millwell Road, Auldhouse 1 1 Churchill Avenue, EK 1 1 Kirktonholme Road, EK (300sqm near Lindores Drive) 1 1 Kirktonholme Road, EK (30sqm near Falkland Drive) 1 1 Quarry Road at Stroud Road 1 1 Stroud Road near column R59 1 1 Eaglesham Road at train station 1 1 Eaglesham Road RAB with Peel Road 1 1 Shawfield Drive, Rutherglen 1 1 Footways Stewartfield Crescent, East Kilbride 1 1 Kirk Street, Strathaven 1 1 Caribou Green, Three Rivers Walk, East Kilbride (Slabs to asphalt) 1 1 Dovecastle Drive, Strathaven 1 1 Machline, East Kilbride (Slabs to asphalt) 1 1 Steps at railway solum - East Mains Road, Rosslyn Ave and Glamis Drive 1 1 Cathcart Road, Rutherglen 1 1 Curtis Avenue, Rutherglen 1 1 Stonelaw Road, Rutherglen 1 1 Hamilton Area Strategic Schemes Muttonhole Road (Phase 2) 1 1 Lanark Road, Rosebank, Larkhall 1 1 Drygate Street, Larkhall 1 1 A72, Lanark Road, Highlees, Larkhall 1 1 Campbell Street, Hamilton 1 1 Strategic Infrastructure (Drainage Schemes) Summerlee Road, Larkhall 1 1 Green Street, Stonehouse 1 1 Meikle Earnock Road, Hamilton 1 1 Preventative Maintenance Schemes Palace Grounds Road, Hamilton (*TRIAL*) 1 1 Auchentibber Road, Blantyre 1 1 Sandford Road (Phase 1), Stonehouse 1 1 Boghead Highway, Hamilton 1 1 2025/26 Schemes - Preparatory Patching 1 1 Strategic Patching Swisscott Avenue, Hamilton 1 1 Wellcroft Road, Hamilton 1 1 A72, Lanark Road, Dalserf 1 140
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 3 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Burnhouse Road, Hamilton 1 1 Woodlands Avenue, Bothwell 1 1 Morven Avenue, Blantyre 1 1 Palace Grounds Road, Hamilton 1 1 Caird Street, Hamilton 1 1 Townhead Street, Hamilton 1 1 Millheugh Brae, Larkhall 1 1 Candermill and Marlage Road, Larkhall 1 1 Glenburn Avenue, Stonehouse 1 1 Third Road, Blantyre 1 1 Bothwell Road, Uddingston 1 1 Parkneuk Road, Blantyre 1 1 Newhousemill Road, Hamilton 1 1 Muttonhole Road / Highstonehall Road 1 1 Muir Street, Hamilton 1 1 Grier Place, Larkhall 1 1 Footways Nairn Avenue, Blantyre 1 1 Station Road, Blantyre 1 1 Chestnut Grove, Blantyre 1 1 Craigmuir Road, Blantyre 1 1 Anderson Street / Stewart Street, Hamilton 1 1 Darngaber Gardens, Quarter 1 1 Castle Avenue, Bothwell (Phase 1) 1 1 Castle Avenue, Bothwell (Phase 2) 1 1 Haddow Street, Hamilton 1 1 Woodside Walk, Hamilton 1 1 Lowther Crescent, Stonehouse 1 1 Limekilnburn Road, Quarter 1 1 Clydesdale Area Strategic Schemes A706 Harelaw Roundabout 1 1 A73 Lanark Road, Carluke 1 1 A72 Lanark Road, Crossford 1 1 B715 Climpy Road. Forth 1 1 B7016 Forth to Braehead 1 1 A70 Hazelside to Glespin 1 1 Glenafeoch Road, Carluke 1 1 C4 from Kilncadzow to Lanark (Cartland) 1 1 C37 Harelaw 1 1 B797 Leadhills 1 1 B7018 Lesmahagow Road, Kirkfieldbank 1 1 Roman Court, Cleghorn 1 141
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 3 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held PROJECT STATUS PROGRAMME STATUS Project Title B7078 Carlisle Road, Lesmahagow 1 1 Smyllum Road, Lanark 1 1 Jerviswood Road/North Vennel, Lanark 1 1 Orchard Street/Mill Road, Carluke (Sheltered Complex) 1 1 B7016 Libberton to Brownhill Farm 1 1 C1 Mauldslie Road 1 1 Luggie Road/Weighouse Road, Carluke 1 1 B7078 Carlisle Road, Blackwood 1 1 A70 Pretsmill 1 1 The Cut, Lesmahagow 1 1 Gallowhill Road, Lanark 1 1 Boghall Road, Carluke 1 1 Strategic Infrastructure (Drainage Schemes) C4 Moor Road, Carland 1 1 A73 Hyndford Rd - Turning of the staff/Sensory Gardendford Road 1 1 Preventative Maintenance Schemes B797 New Glendorch, Leadhills 1 1 B797Broadlaw Kennels, Leadhills 1 1 Mill Road, Dolphinton 1 1 Libberton Muir Road 1 1 Greenshields Road, Biggar 1 1 Hillhead Road, Covington 1 1 A73 Meadowfoot Road, Covington 1 1 A70 Redford Bridge 1 1 Strategic Patching Strategic/Machine Patching, Classified Road mainly 1 1 Footways Roman Court, Cleghorn 1 1 Forrest Road, Lanark 1 1 B7078 Milton 1 1 Violewt Bank 1 1 PARTICIPATORY BUDGET Clydesdale Area Footways St Leonard Steet, Lanark 1 1 ROADS REFURBISHMENT BUDGET Structures projects East Kilbride line electrification – Maintenance/refurb of four SLC structures 1 1 Duke Street MSCP – Next phase (3) of the structural appraisal 1 142
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 3 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Burnhouse Bridge by Auldhouse – refurbishment and repair 1 1 Cornwall Street Footbridge, East Kilbride – assessment of half joints 1 1 Priestburn Bridge – refurbishment and repair 1 1 Elvanfoot Bridge – bridge refurb & installation of high containment kerbing 1 1 Traffic and Transportaion Minor works ~ various lining & signing works 1 1 Vehcile Actived Signs ~ Upgrades 1 1 Lighting ~ LED & Columns Renewal of street lighting infrastructure 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 CYCLING SCOTLAND Cycle shelters at schools 1 1 SCOTTISH GOVERNMENT TIER 1 FUNDING (FOPRMERLY CWSR) Active Travel routes at schools Pedestrians and cyclists facilities as part of Hairmyres Station project. 1 1 Pedestrian and cycle improvements Ph.2 ~ Burnbank Road near West Stewart Street 1 1 Toucan Crossing Installations Eaglesham Road east of Redwood Drive 1 1 Eaglesham Road west of Redwood Drive 1 1 Redwood Drive 1 1 Greenhills Road 1 1 LOCAL AUTHORITY DIRECT AWARD High Common Road ped crossing upgrade 1 1 Main Street/Nairn St. Blantyre ped crossing upgrade 1 1 Main Street/Broompark ped Crossing upgrade 1 1 Cadzow Sreet ped crossing upgrade (toucan) 1 1 Cycle counter upgrades 1 1 CITY DEAL PROJECTS Cathkin ~ Loss of value and Noise Insulation Regulations surveys 1 1 Stewartfield Way 1 1 Greenhills/Strathaven Road 1 143
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 3 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held PROJECT STATUS PROGRAMME STATUS Project Title 32 82 0 3 18 31 31 135 0 0 0 44
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 15 August 2024 Report by: Executive Director (Finance and Corporate Resources) Subject: Capital Budget Monitoring 2024/2025 - 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 2024 to 14 June 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 14 June 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. 2024/25 Housing Capital Programme 4.1. 2024/25 Budget: A total Housing Capital Programme budget for 2024/2025 was also approved by Council in February 2024. This included funding carried forward from previous years and gave a total programme of £77.303 million. 4.2. The Final Outturn report for financial year 2023/2024 (June 2024) noted a carry forward of £5.203 million into future years. Further analysis of this budget confirms that £3.418 million is required in 2024/2025, with the remainder being carried forward into future years. 4.3. In addition, the Executive Committee on 26 June 2024 agreed that the 2024/2025 Capital Programme be reduced by £3.473 million to reflect the reduction in the Scottish Government’s Affordable Housing grant for 2024/25. 4.4. As a result of these adjustments noted at sections 4.2 and 4.3, a revised programme of £77.248 million has been agreed. Programmed funding for the year also totals £77.248 million. The budget, along with a detailed breakdown of the funding sources is included in Appendix A to this report. 6 45
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4.5. 2024/2025 Forecast: In line with our move to the new Fusion IT system, the focus of capital monitoring will now be the forecast spend position for the financial year. This will routinely be compared to the annual budget and will mean that Resources will have early warning of any in-year project overspends or slippage, and will allow corrective action to be taken, when possible, either to bring spend back in on line, or to accelerate another approved project so that maximum spend can be incurred in year. 4.6. The predicted spend position for the Housing Programme for this financial year is £77.248 million. 4.7. As at 14 June 2024, £10.075 million of funding had been received. 5. Employee Implications 5.1. There are no employee implications as a result of this report. 6. Financial Implications 6.1. The financial implications are detailed in section 4 of this report. 7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 8. Other Implications 8.1. The main risk associated with the Council’s Capital Programme is an overspend. The risk has been assessed as low given the detailed project management plans prepared and monitored for each project. The risk of overspend is managed through four weekly Investment management meetings. 9. Equality Impact Assessment and Consultation Arrangements 9.1. This report does not introduce a new policy, function or strategy or recommend a change to existing policy, function or strategy and therefore no impact assessment is required. 9.2. There was also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director (Finance and Corporate Resources) 25 July 2024 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References South Lanarkshire Council, 21 February 2024 Executive Committee, 26 June 2024 Executive Committee, 7 August 2024 List of Background Papers Capital Ledger prints to 14 June 2024 46
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Contact for Further Information If you would like to inspect the background papers or want further information, please contact: Lorraine O’Hagan, Head of Finance (Strategy) Ext: 2601 (Tel: 01698 452601) E-mail: lorraine.o’hagan@southlanarkshire.gov.uk 47
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APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2024/25 HOUSING PROGRAMME FOR PERIOD 1 APRIL 2024 TO 14 JUNE 2024 2024/25 Annual Budget 2024/25 Forecast Spend 2024/25 Forecast Variance 2024/25 Actual to 14/06/24 £m £m £m £m Expenditure 2024/25 Budget 77.248 77.248 - 10.075 2024/25 Annual Budget 2024/25 Actual to 14/06/24 £m £m Income Capital Receipts 0.000 0.093 Capital Receipts – Land Sales 0.000 0.172 Capital Funded from Current Revenue 33.506 9.325 Prudential Borrowing 23.677 0.000 Scottish Government Specific Grant: - New Build 16.945 0.000 - Open Market Purchase Scheme 3.000 0.000 - Mortgage to Rent 0.120 0.282 Other Income 0.000 0.203 77.248 10.075 48
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Appendix B (Page 1) HOUSING CAPITAL PROGRAMME 2024/2025 EXECUTIVE SUMMARY PERIOD ENDED 14 JUNE 2024 Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Programme Status Projects Complete - - 5 - - - -- - - - - - - - Projects on Programme - - 112 - - - - - - - - - - - Projects Behind Programme - - 5 - - - - - - - - - - - Projects Altered Brief/Programme - - 6 - - - - - - - - - - - Projects Held - - 22 - - - - - - - - - - - - - 150 0 0 0 0 0 0 0 0 0 0 0 Project Status Design Feasibility - - 59 - - - - - - - - - - - Sketch Design - - 4 - - - - - - - - - - - Detailed Design - - 2 - - - - - - - - - - - Production Information - - 9 - - - - - - - - - - - Tendering - - 45 - - - - - - - - - - - On Site - - 26 - - - - - - - - - - - Complete - - 5 - - - - - - - - - - - - - 150 0 0 0 0 0 0 0 0 0 0 0 6 49
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Appendix B (Page 2) Housing Capital Programme 2024/2025 Build Variance Explanations Project Name Status Variance Explanation Drumduff Sheltered Housing, East Kilbride - Internal Upgrade Conservation Area - Timber Window & Door Replacement Behind Programme Behind Programme This project is behind programme due to a delay of the Tender Production. This project is behind programme as a result of manufacturing delays with supplier. Lorne Street Sheltered Housing, Hamilton - Internal Upgrade Behind Programme This project is behind programme as a result of additional structural and plastering works required. Simpson Court Sheltered Housing, Uddingston - Internal Upgrade Behind Programme This project is behind programme due to issues with door supplier. Strutherhill Zone C - External Fabric Repairs Behind Programme This project is behind programme as a result of additional bird nesting ecology surveys being arranged. 50
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1 2 3 4 5 6 7 8 9 10 11 12 13 14 Original Budget 24/25 0.000 5.050 10.075 16.096 22.117 28.138 34.159 40.180 46.201 52.222 58.243 64.264 70.285 77.303 Revised Budget 24/25 0.000 5.050 10.075 16.181 22.287 28.393 34.499 40.605 46.711 52.817 58.923 65.029 71.135 77.248 Actual 24/25 0.000 5.050 10.075 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 10.000 20.000 30.000 40.000 50.000 60.000 70.000 80.000 90.000 £ Millions HRA Capital Expenditure Profile Graph 24/25 6 51
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 15 August 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 31 March 2024. [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s): [recs] (1) that across Resources, Corporate Items, Loan Charges and Council Tax, the year-end underspend of £0.128 million after proposed Transfers to Reserves (section 4 and Appendix 1), be noted; (2) that an additional £0.174 million underspend in the element of the Adult and Older People budget delegated to the Integration Joint Board (IJB) (section 4.5), which the Council allows the IJB to retain within their reserves for future care costs, be noted; (3) that it be noted that the underspend of £0.128 million is after the Probable Outturn Transfers to Reserves of £23.985 million (Appendix 3); (4) that the requests for additional year-end Transfers to Reserves totalling £2.238 million (Appendix 4) be noted; (5) that the £0.128 million underspend after proposed Transfers to Reserves be set aside to assist in future Budget Strategies, including pay award requirements (paragraph 4.11), resulting in a break-even position for the Council, be noted; and (6) that the break-even position on the Housing Revenue Account (section 5), be noted. 3. Background 3.1. This report will summarise the 2023/2024 year-end position for the Council’s General Fund Revenue Account and Housing Revenue Account. 3.2. Section 4 details the final position for the financial year, as well as the movement from the previously reported Probable Outturn position for the Council. The Housing Revenue position is shown in section 5. 3.3. Appendix 1 to the report details the overall spend position for 2023/2024. This position includes all Transfers to Reserves. The Transfers to Reserves approved at Probable Outturn totalling £23.985 million (Executive Committee, 24 January 2024) are shown in Appendix 3. There were no changes to these Transfers at year-end. However, there were new Transfers to Reserves agreed, and these are shown in Appendix 4. 7 53
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4. General Services – 2023/2024 Year-End Position 4.1. For reference, the Council’s overall Probable Outturn (including approved Transfers to Reserves totalling £23.985 million) (Executive Committee, 24 January 2024) was a forecast break-even position. This included the corporate Transfer to Reserves of £9.000 million. 4.2. The year-end outturn position showed an underspend of £0.128 million. This is after the approved Transfers to Reserves at year-end. This is summarised in Table 1, along with the movement from the break-even position agreed at Probable Outturn. This was an improvement of £0.128 million (from the break-even at Probable Outturn to the underspend of £0.128 million at financial year-end). Table 1 – General Service Year-End 2023/2024 (After Transfers to Reserves) Probable Outturn £m Year-End £m Movement from Probable to Outturn £m Resource Position (Appendix 2, section 2 to 8) (0.511) (0.453) 0.058 Loan Charges (Appendix 2, section 9) 0.198 0.949 0.751 Corporate Items (Appendix 2, section 10) 6.051 5.403 (0.648) Corporate Items Strategy – Transfers to Reserves (Probable Outturn Underspend Transferred to Reserves) (9.000) (9.000) - Council Tax (Appendix 2, section 12) 3.262 3.229 (0.033) General Services Underspend 2023/2024 - 0.128 0.128 4.3. This report and appendices provide a detailed analysis of the Council’s financial position at the end of the year. Appendices 1 and 2 provide detail of the year-end position with a summary of the £0.128 million noted in sections 4.4 to 4.12. 4.4. Resources: The overspend position of £0.453 million was after taking into account the Transfers to Reserves agreed at the Probable Outturn, as well as the additional transfers proposed by the Resources as part of the year-end position. This overspend in Resources was less than forecast at Probable Outturn by £0.058 million, and in the main reflects a minor reduction in spend in Finance and Corporate Resources. Further detail is noted in Appendix 2 (sections 1 to 8). The Transfers at Probable Outturn and year-end are detailed in appendices 3 and 4, respectively. The Resources’ Transfers to Reserves agreed at Probable Outturn were £1.750 million. 4.5. Within Social Work Resources, the year-end position for Adults and Older People included a £1.446 million commitment in relation to the element of the budget delegated to the IJB. This was an increase of £0.174 million on the £1.272 million predicted at Probable Outturn. This commitment reflects the agreed position at Probable Outturn where the Council allowed the IJB to retain this non-recurring underspend within their reserves, earmarked for future care costs, in line with the approach to integrating health and social care budgets. The Executive Committee approved that these monies be retained in the Council’s Balance Sheet and be available for use by the IJB. 4.6. Loan Charges: There was an underspend of £0.949 million after the Transfers to Reserves approved at Probable Outturn (Appendix 3) and Transfers to Reserves approved at year-end (Appendix 4). This was a favourable movement of £0.751 million from the position reported at Probable Outturn and reflects that cash balances 54
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available to invest were higher than anticipated. There was also a slightly higher interest rate on deposits. There was also a benefit to the HRA. 4.7. Corporate Items: There was a net underspend of £5.403 million after Transfer to Reserves (appendices 2 and 3). This was an adverse movement of £0.648 million from Probable Outturn. However, this position included 3 notable movements since the Probable Outturn. These are shown in Table 2. Table 2: Notable Movements in Corporate Items Since Probable Outturn £m ALEO Baseline Excesses The anticipated financial detriment of ALEO Charitable Relief Baseline Excesses in 2023/2024 is £0.125 million. This reflects the movement in base properties utilised by the Council’s Arm’s Length External Organisation (ALEO) - (South Lanarkshire Leisure and Culture SCIO) (0.125) Strathclyde Regional Council Intromissions Glasgow City Council have issued a bill for intromissions in relation to claims/litigation for the former Strathclyde authorities, for 2023/2024. The Council has received a payment request due by the end of June 2024. The Council’s portion of the overall liability is £0.730 million. (0.730) Non-Domestic Rates Incentivisation Scheme (NDRIS) The Council has been advised of an anticipated financial benefit of NDRIS in 2023/2024, totalling £0.339 million. The Scottish Government sets annual targets for growth (buoyancy) and councils who achieve their target retain 50% of the additional income generated above the target. 0.339 Other Minor Movements (0.132) Revised Position (0.648) 4.8. Council Tax: The over recovery for the year was £3.229 million, representing a minor adverse movement of £0.033 million since the Probable Outturn. Further detail is provided in Appendix 2 (section 12). 4.9. Transfers to Reserves: The year-end underspend of £0.128 million included total Transfers to Reserves of £26.223 million. This included the Transfers to Reserves approved as part of the Probable Outturn (£23.985 million) (Appendix 3). 4.10. Additional Transfers to Reserves proposed at year-end totalled £2.238 million. This reflected the approved carry forward of funding in Reserves to allow committed areas of spend to be incurred in 2024/2025. Details of these additional transfers are provided in Appendix 4. This was agreed by Executive Committee on 26 June 2024 and took the total Transfers to Reserves at year-end to £26.223 million. 4.11. The final underspend of £0.128 million is now confirmed and it was agreed that this be set aside to assist in future Budget Strategies, including pay award requirements. 4.12. These monies have been transferred to Reserves which resulted in the Council returning a break-even position for financial year 2023/2024. 4.13. The transfer of the £0.128 million year-end underspend to Reserves took the total Transfers to Reserves for the year to £26.351 million. 55
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4.14. Year-end Accounting Adjustments: As part of the year-end process, expenditure was reviewed to identify whether it is Revenue or Capital spend. While these are not currently reflected in these monitoring figures, any spend that should be classed as capital was removed before the closure of the Council’s Accounts. This had no impact on the bottom-line position of the Resources. 4.15. 2023/2024 Pay Award: There were a number of entries required to manage the Scottish Government funding of the 2023/2024 Pay Award. These included the use of additional General Capital Grant of £7.116 million, which had to be transferred to the Revenue Account to pay for the increased costs experienced in year. The General Capital Grant has been routed through the Housing Accounts and transferred to the Revenue Account as cash balances. This approach follows the guidance in the Conditions of the General Capital Grant letter for 2023/2024, which allows us to use the General Capital Grant for Revenue spend. 4.16. A second Pay Award funding solution identified by the Scottish Government was an underspend in Pupil Equity Funding (PEF). The Council’s predicted underspend was assumed as Pay Award funding at Probable Outturn, however, a year end allocation from the Scottish Government was received and the PEF funding can now be carried forward in the usual way. This is included as one of the proposed Transfers to Reserves (Appendix 4). 4.17. Finally, the Council was asked to fund an element of the Pay Award by using Reserves which would be replenished by further funding being allocated in 2024/2025. The assumed Transfer from Reserves (£1.001 million) is included in the figures quoted in this report and will be replenished when funding is received in 2024/2025. 4.18. These Pay Award entries had no impact on the Council’s bottom-line. 5. Housing Revenue Account Year-End 2023/2024 5.1. As at 31 March 2024, the Housing Revenue Account (HRA) showed a break-even position. 5.2. This break-even position was after a transfer to the HRA Reserve of £0.360 million. The HRA budget initially included a Transfer from Reserves of £4.907 million, but due to the implementation of the Loan Fund Review approved by Council in February 2024, the Probable Outturn position anticipated a Transfer from Reserves of £0.853 million. 5.3. Comparing the year-end Transfer to Reserves (£0.360 million) to the Probable Outturn Transfer from Reserves (£0.853 million) means a favourable movement of £1.213 million. This positive movement was the net result of a number of variances across the Service area but mainly additional rental income from new build and purchased council housing being greater than anticipated, and a reduction in loan charges. These were offset by additional spend on repairs and maintenance. 5.4. The details of the variances across the HRA are shown in Appendix 5. 5.5. As noted in section 4.14, the Scottish Government funding of the 2023/2024 Pay Award has been routed through the Housing Revenue Account in line with the Terms and Conditions of the General Capital Grant for this year only. This had no impact on the bottom-line position and reflects the accounting entries required to manage the use of Capital funding for Revenue spend. 6. Employee Implications 6.1. None. 56
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7. Financial Implications 7.1. As detailed in sections 4 and 5 of the report. 8. Climate Change, Sustainability and Environmental Implications 8.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 9. Other Implications 9.1. The main risk associated with the Council’s Revenue Budget is that there is an overspend. The risk has been assessed as low given the detailed budget management applied across the Resources. The risk is managed through four weekly Budget Monitoring Meetings at which any variance is analysed. In addition, the Probable Outturn exercise ensures early warning for corrective action to be taken where appropriate. 10. Equality Impact Assessment and Consultation Arrangements 10.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and, therefore, no impact assessment is required. 10.2. There is also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director (Finance and Corporate Resources) 25 July 2024 Link(s) to Council Values/Priorities/Outcomes Accountable, effective, efficient and transparent Previous References None List of Background Papers Financial Ledger and budget monitoring results to 31 March 2024 Contact for Further Information If you would like to inspect the background papers or want further information, please contact: Lorraine O'Hagan, Head of Finance (Strategy) Ext: 2601 (Tel: 01698 452601) E-mail: lorraine.o'hagan@southlanarkshire.gov.uk 57
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Appendix 1 SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report (AFTER Transfers) Period Ended 31 March 2024 Committee Annual Budget Forecast Before Transfers Forecast After Transfers Annual Forecast Variance (After Transfers) Actual to 31/03/24 Before Transfers Variance Annual Budget To Actual Before Transfers Actual to 31/03/24 After Transfers Variance Annual Budget To Actual After Transfers Departments: £m £m £m £m £m £m £m £m Community and Enterprise Resources 138.189 137.949 138.189 0.000 137.522 0.667 138.189 0.000 Facilities Streets, Waste and Grounds 83.051 82.724 82.724 0.327 82.527 0.524 82.954 0.097 Fleet, Environmental and Projects 23.227 23.044 23.244 (0.017) 23.058 0.169 23.258 (0.031) Leisure and Culture Services 5.386 5.022 5.022 0.364 4.999 0.387 4.999 0.387 Planning and Economic Development 4.883 4.574 4.574 0.309 4.521 0.362 4.521 0.362 Roads 21.642 22.585 22.625 (0.983) 22.417 (0.775) 22.457 (0.815) Education Resources 440.131 440.426 440.426 (0.295) 439.938 0.193 440.417 (0.286) Education Resources 440.131 440.426 440.426 (0.295) 439.938 0.193 440.417 (0.286) Finance and Corporate Resources 47.842 48.058 48.058 (0.216) 48.007 (0.165) 48.007 (0.165) Finance Services - Strategy 2.505 2.471 2.471 0.034 2.397 0.108 2.397 0.108 Finance Services - Transactions 21.980 22.161 22.161 (0.181) 22.078 (0.098) 22.078 (0.098) Audit and Compliance Services 0.402 0.408 0.408 (0.006) 0.414 (0.012) 0.414 (0.012) Information Technology Services 6.903 6.903 6.903 0.000 7.159 (0.256) 7.159 (0.256) Communications and Strategy Services 2.955 2.955 2.955 0.000 2.920 0.035 2.920 0.035 Administration and Licensing Services 4.458 4.678 4.678 (0.220) 4.674 (0.216) 4.674 (0.216) Personnel Services 8.639 8.482 8.482 0.157 8.365 0.274 8.365 0.274 Housing and Technical Resources 17.943 16.433 17.943 0.000 16.436 1.507 17.946 (0.003) Housing Services 10.240 8.684 10.169 0.071 8.683 1.557 10.168 0.072 Property Services 7.703 7.749 7.774 (0.071) 7.753 (0.050) 7.778 (0.075) Social Work Resources 237.210 237.210 237.210 0.000 237.210 0.000 237.210 0.000 Performance and Support Services 6.395 6.210 6.210 0.185 6.062 0.333 6.062 0.333 Children and Family 46.692 46.982 46.982 (0.290) 47.160 (0.468) 47.160 (0.468) Adults and Older People 182.657 182.657 182.657 0.000 182.657 0.000 182.657 0.000 Justice and Substance Misuse 1.466 1.361 1.361 0.105 1.331 0.135 1.331 0.135 Joint Boards 2.053 2.053 2.053 0.000 2.052 0.001 2.052 0.001 Total Resources 883.368 882.129 883.879 (0.511) 881.165 2.203 883.821 (0.453) Annual Budget Forecast Before Transfers Forecast After Transfers Annual Forecast Variance (After Transfers) Actual to 31/03/24 Before Transfers Variance Annual Budget To Actual Before Transfers Actual to 31/03/24 After Transfers Variance Annual Budget To Actual After Transfers £m £m £m £m £m £m £m £m Total Resources 883.368 882.129 883.879 (0.511) 881.165 2.203 883.821 (0.453) CFCR 0.577 0.577 0.577 0.000 0.577 0.000 0.577 0.000 Loan Charges 38.796 29.340 38.598 0.198 27.409 11.387 37.847 0.949 Corporate Items (7.661) (14.695) (13.712) 6.051 (14.199) 6.538 (13.064) 5.403 Investments T/F to Reserves 2.994 0.000 2.994 0.000 0.000 2.994 2.994 0.000 Transfer of 23/24 Underspend to Reserves 0.000 0.000 9.000 (9.000) 0.000 0.000 9.000 (9.000) Total Expenditure 918.074 897.351 921.336 (3.262) 894.952 23.123 921.175 (3.100) Council Tax 179.102 182.394 182.394 3.292 182.361 3.259 182.361 3.259 Less: Council Tax Reduction Scheme (23.278) (23.308) (23.308) (0.030) (23.308) (0.030) (23.308) (0.030) Net Council Tax 155.824 159.086 159.086 3.262 159.053 3.229 159.053 3.229 General Revenue Grant 349.979 349.979 349.979 0.000 349.979 0.000 349.979 0.000 Non-Domestic Rates 341.536 341.536 341.536 0.000 341.536 0.000 341.536 0.000 Transfer from Reserves 70.735 70.735 70.735 0.000 70.735 0.000 70.735 0.000 Total Income 918.074 921.336 921.336 3.262 921.303 3.229 921.303 3.229 Net Expenditure / (Surplus) Before Transfers to Reserves 0.000 (23.985) 0.000 0.000 (26.351) 26.351 (0.128) 0.128 58
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Appendix 2 Detail of Year-End Position Across Resources and Centrally Held Budgets 1. Movement from Last Reported Position: The previously reported Probable Outturn position for General Services was a break-even position after corporate Transfers to Reserves of £9.000 million. At financial year-end, the position was an additional underspend of £0.128 million. This was made up of an improvement in Resources of £0.058 million, an improvement in the centrally held budgets of Corporate Items and Loan Charges (£0.103 million) and a decrease in the over-recovery of Council Tax / Council Tax Reduction Scheme (£0.033 million). Each of the individual areas of the Council’s General Services budgets are detailed in the remainder of this Appendix. 2. Resources and Centrally Held Budgets: Details of the Resource positions, including any assumptions are detailed below. These figures include the Transfers to Reserves approved at Probable (Appendix 3) as well as those that were approved as part of the year-end position (Appendix 4). 3. Community and Enterprise Resources: At year-end, after Transfers to Reserves, the Resource was showing a break-even position. This was in line with the position reported at Probable Outturn and was after additional Transfers to Reserves of £0.427 million (Appendix 4). 4. Education Resources: The year-end position was an overspend of £0.286 million which was a favourable movement of £0.009 from the position reported at Probable Outturn. This was after further year-end Transfers to Reserves of £0.479 million (Appendix 4). 5. Finance and Corporate Resources: The year-end position was an overspend of £0.165 million, which represents a favourable movement of £0.051 million from the position reported at Probable Outturn (£0.216 million over). 6. Housing and Technical Resources: At year-end, after Transfers to Reserves, the Resource was showing a minor overspend of £0.003 million, compared to a break-even position reported at Probable Outturn. 7. Social Work Resources: The year-end position was break-even, in line with the Probable Outturn. This position includes an amount of specific funding received in relation to the IJB that will be retained in the Council’s Balance Sheet and will be available for use by the IJB (£1.446 million). 8. Joint Boards: There was a minor underspend of £0.001 million within Joint Boards (Lanarkshire Valuation Joint Board). The Probable Outturn position was break-even. 9. Loan Charges: The year-end position was an underspend of £0.949 million, a favourable movement of £0.751 million from the position reported at Probable Outturn. This reflects cash balances available to invest being higher than anticipated. There was also a slightly higher interest rate on deposits. There was also a benefit to the HRA. 10. Corporate Items: The year-end position was a net underspend of £5.403 million, after Transfers to Reserves. This position includes additional Transfers to Reserves at year end, totalling £0.152 million, as detailed in in Appendix 4. This was an adverse movement of £0.648 million compared to Probable Outturn, as detailed in Table 2 of the report. 59
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11. Investments (Transfers to Reserves): After a Transfer to Reserves of £2.994 million approved at Probable Outturn for the underspend on Front Line First – Facilities, Waste and Grounds (£1.914 million) and Pre-School Clothing Grants (£1.080 million), there was a break-even position on this budget line. These transfers are included in in Appendix 3. 12. Council Tax including Council Tax Reduction Scheme (CTRS): Council Tax was showing an over recovery of £3.229 million, comprising an over recovery of Council Tax of £3.259 million and an overspend on CTRS of £0.030 million. This was a net decrease of £0.033 million on the position reported as part of the Probable Outturn. 13. The Council Tax over recovery of £3.259 was due to the following: • Empty Property charges - £0.186 million, • Arrears collection - £0.960 million • Additional in-year properties - £1.872 million • Income from Council Tax Second Homes - £0.241 million 14. The overspend of £0.030 million on the CTRS reflects current demand for these payments. 60
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Appendix 3 Transfers to Reserves – Included in the Probable Outturn Purpose / Description Resource Value £m Resources Investment Monies Investment monies allocated in 2023/2024 for Community Led Investments which will now spend in 2024/2025. Community and Enterprise 0.200 Fleet Sinking Fund Annual contribution to the Fleet sinking fund to maintain asset replacement programme. Community and Enterprise 0.025 Year 3 of Electric Vehicle Payback Ringfenced reserves used to manage purchase of electric vehicles in short term which have to be repaid over the next few years. Community and Enterprise 0.015 Total Community and Enterprise Resources 0.240 Ukraine Resettlement Funding This funding forms part of the 2023/2024 revenue grant redeterminations and will be carried forward for use in 2024/2025. Housing and Technical 1.485 Local Heat and Energy Efficiency Strategies (LHEES) Funding It is proposed that this external funding is carried forward to be utilised in 2024/2025. Housing and Technical 0.025 Total Housing and Technical Resources 1.510 Total Resource Transfers to Reserves 1.750 Loan Charges Loan Charges Underspend Underspend to be set aside to manage future overspends predicted in Loan Charges as previously advised to members (Council, 18 January 2023). Loan Charges 3.758 Loan Charges Underspend Underspend from Deposit Interest and Transformation Fund borrowing to be set aside as included in the 2024/2025 Budget Strategy. (Executive Committee, 22 November 2023). Loan Charges 5.500 Total Loan Charges Transfers to Reserves 9.258 Corporate Items Service Concessions Underspend on Loan Charges used manage anticipated overspends in future years. Corporate Items 0.437 Insurance Fund The Insurance Fund will require additional budget into 2024/2025. Corporate Items 0.300 Central Energy Efficiency Fund (CEEF) Resources are allocated funding from the CEEF Reserve to pay for spend to save projects which they repay over future years from the revenue savings generated by the project. This transfer represents the payback of savings from Resources and allows the Reserve to be regenerated for use on future projects. Corporate Items 0.246 Total Corporate Items Transfers to Reserves 0.983 Investments 2023/24 Front Line First – Facilities, Waste and Grounds From the total investment of £3 million, £1.086 million has been retained for spend in 2023/2024 with the remaining £1.914 million to be transferred to reserves for use in future years. The £1.914 million has been moved to the budget line 2023/2024 Investments – Transfers to Reserves and will be transferred to Reserves at the year-end. Investments 2023/24 (T/f to Reserves) 1.914 Pre-School Clothing Grants From the total investment of £1.350 million, an amount of £0.270 million has been retained for spend in 2023/2024 with the remaining £1.080 million to be transferred to reserves for use in the next 4 years. The £1.080 million has been moved to the budget line 2023/2024 Investments – Transfers to Reserves and will be transferred to Reserves at the year-end. Investments 2023/24 (T/f to Reserves) 1.080 Total Investments 2023/24 Transfer to Reserves 2.994 Additional Transfers to Reserves – Use of Probable Outturn Underspend Budget Pressures It is proposed that £3.000 million be transferred to reserves and be used to fund Budget pressures into 2024/2025. This proposal is to use this temporary funding to manage the timing of when permanent budget solutions are identified / delivered. Use of Probable Outturn Underspend 3.000 Contribution to Budget Strategy In addition, it is proposed that £6.000 million be transferred to reserves. These monies could be used in the Council’s Budget Strategy, bearing in mind the previously identified savings requirement of £95.8 million across the 4 years from 2024/2025. Use of Probable Outturn Underspend 6.000 Total Additional Transfers to Reserves – Use of Probable Outturn Underspend 9.000 Total Transfers to Reserves Approved at Probable Outturn 23.985 61
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Appendix 4 Transfers to Reserves – Additional Proposed Transfers at Year-End Purpose / Description Resource Value £m Resources Chatelherault Play Park A planned contribution to support the delivery of the upgrade to Chatelherault Play Park as part of the overall Capital project on play park improvement and the Chatelherault Masterplan. Due to timing, this project will complete in 2024/2025. Community & Enterprise 0.137 IT Modernisation Funding carried forward will be used in the development of a new Bereavement management system, linked to the long-term Bereavement strategy; to upgrade the CONFIRM system within Grounds; and for the introduction of handheld devices for staff. Due to timing, this project will complete in 2024/2025. Community & Enterprise 0.290 Total Community and Enterprise Resources 0.427 Pupil Equity Fund The funding received from the Government can be used up to the end of the school term (June 2024). The underspend reflects the element of the funding that will be utilised in April to June 2024. Education 0.323 School Support Assistant Training Funding was provided by the Scottish Government in February 2024 to support the training of support staff in schools, following the findings of the Behaviour in Scottish Schools Research (2023). Funding carried forward to 2024/2025 will allow training plans to be developed. Education 0.057 ELC Footwear and Clothing Grant Balance of Investment monies for the provision of Footwear & Clothing Grants to pre-school children (Early Years) in 2023/2024 to be carried forward. This underspend reflects the level of demand for Grants during the year and will be redirected to 2024/205 investments, as per the Budget Amendment approved in February 2024. Education 0.099 Total Education Resources 0.479 Total Resource Proposed Transfers to Reserves at Year-End 0.906 Loan Charges Interest on Revenue Balances transferred to Fund reserves. Loan Charges 1.180 Total Loan Charges Proposed Transfers to Reserves 1.180 Corporate Items Renewable Heat Incentive (RHI) and Feed In Tariff (FIT) Income from RHI and FIT is received in-year and will be set aside for use in future years. As per the discussion at Executive Committee on 26 June 2024, consideration will be given to earmarking these monies for Central Energy Efficiency Fund (CEEF) spend when that future programme is being put together. Corporate Items 0.152 Total Corporate Items Proposed Transfers to Reserves at Year-End 0.152 Total Proposed Transfers to Reserves at Year-End (Excluding Year-End Underspend) 2.238 Additional Transfers to Reserves – Use of Year-End Underspend Future Budget Strategies It is proposed that the outturn underspend of £0.128 million be transferred to Reserves for use in future Budget Strategies, including pay award requirements. Use of Year-End Underspend 0.128 Total Additional Transfers to Reserves – Use of Year-End Underspend 0.128 Total Proposed Transfers to Reserves at Year-End (Including Year-End Underspend) 2.366 62
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Appendix 5 SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 31 March 2024 (No.15) Housing Revenue Account Annual Budget Forecast for Year Annual Forecast Variance Budget Proportion 31/03/24 Actual 31/03/24 Variance 31/03/24 % Variance 31/03/24 Notes Budget Category Employee Costs 15.310 15.401 (0.091) 15.310 15.369 (0.059) over (0.4%) Property Costs 49.282 54.963 (5.681) 49.282 55.322 (6.040) over (12.3%) 1 Supplies & Services 0.653 0.691 (0.038) 0.653 0.949 (0.296) over (45.3%) Transport & Plant 0.196 0.189 0.007 0.196 0.173 0.023 under 11.7% Administration Costs 5.570 5.597 (0.027) 5.570 5.663 (0.093) over (1.7%) Payments to Other Bodies 3.121 3.126 (0.005) 3.121 10.265 (7.144) over (228.9%) 2 Payments to Contractors 0.100 0.145 (0.045) 0.100 0.147 (0.047) over (47.0%) Transfer Payments 0.000 0.000 0.000 0.000 0.000 0.000 - 0.0% Financing Charges 27.229 27.229 0.000 27.229 20.178 7.051 under 25.9% 3 Total Controllable Exp. 101.461 107.341 (5.880) 101.461 108.066 (6.605) over (6.5%) Total Controllable Inc. (114.440) (115.268) 0.828 (114.440) (116.578) 2.138 over recovered 1.9% 4 Transfer to/(from) Balance Sheet (4.907) (0.853) (4.054) (4.907) 0.360 (5.267) under recovered (107.3%) 5 Net Controllable Exp. (17.886) (8.780) (9.107) (17.886) (8.152) (9.734) over (54.4%) Loan Charges 17.886 8.780 9.107 17.886 8.152 9.734 under (54.4%) 6 Net Controllable Exp. 0.000 0.000 0.000 0.000 0.000 0.000 - 0.0% Variance Explanations 1. Property Costs: The overspend reflects the volume and cost of repairs and maintenance, including additional costs for the internal contractor. 2. Payments to Other Bodies: The overspend reflects the release of HRA surplus to the General Fund in line with the General Capital Grant conditions where the funding for the pay award was to be routed through the Housing Accounts. The offset is an underspend in Capital Financed from Current Revenue (see 3 below). This has no impact bottom line. 3. Financing Charges: The underspend offsets the overspend in Payments to Other Bodies (see 2 above). 4. Income: The additional income is due to the favourable timing of new build and purchased Council housing units being available to rent, and greater than budgeted insurance income. 5. Transfers to/from Reserves: The year end position is a Transfer to Reserves, rather than the budgeted Transfer from Reserves. This positive movement is the net result of a number of variances across the Service area but mainly additional rental income from new build and purchased Council housing being greater than anticipated, and a reduction in loan charges. These are offset by additional spend on repairs and maintenance. 6. Loan Charges: The underspend is due to the utilisation of an in-year benefit from the Housing Revenue Account Loans Fund Review. Virements None. 63
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 15 August 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 31 March 2024. The detailed papers cover the General Services and also the Housing Revenue Account. 3.2. The following 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. 8 65
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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) 25 July 2024 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Revenue Ledger prints to 31 March 2024 Contact for Further Information If you would like to inspect the background papers or want further information, please contact: Lorraine O'Hagan, Head of Finance (Strategy) Ext: 2601 (Tel: 01698 452601) E-mail: lorraine.o'hagan@southlanarkshire.gov.uk 66
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Appendix A South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 31 March 2024 (No 15) Community and Enterprise Resources Committee Annual Forecast Annual Annual Budget Actual Variance Budget for Year Forecast Forecast Proportion to Period 15 31/03/24 Before Variance Variance 31/03/24 31/03/24 Before Transfers Before After Before Transfers Transfers Transfers Transfers Service Departments :- £m £m £m £m £m £m £m Facilities, Streets, Waste and Grounds 83.051 82.724 0.327 0.327 83.051 82.527 0.524 under Fleet, Environmental and Projects 23.227 23.044 0.183 (0.017) 23.227 23.058 0.169 under Leisure and Culture Services 5.386 5.022 0.364 0.364 5.386 4.999 0.387 under Planning and Economic Development 4.883 4.574 0.309 0.309 4.883 4.521 0.362 under Roads 21.642 22.585 (0.943) (0.983) 21.642 22.417 (0.775) over Position Before Transfer to Reserves 138.189 137.949 0.240 0.000 138.189 137.522 0.667 under Transfers to Reserves as at 31/03/2024 0.000 0.667 (0.667) over Position After Transfers to Reserves at 31/03/2024 138.189 138.189 0.000 under 8 67
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Community and Enterprise Resources Variance Analysis 2023/24 (Period 15) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 5,029k under APT&C Basic/Superannuation/NI - 5,494k under Facilities, Waste and Grounds Services – 3,064k under Planning and Regulatory Services - 389k under Enterprise and Sustainable Development - 387k Under Roads, Transportation and Fleet Services - 1,654k under The variances are mainly due to vacant posts, with recruitment currently being progressed and posts being held for savings in future years. In addition, within Roads Construction the underspend is partially offset by an overspend in Payment to Contractors due to increased level of sub- contractors and a reduced charge to the Roads General account. Overtime - (323k) over Facilities, Waste and Grounds Services - (613k) 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 68
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Roads, Transportation and Fleet Services - 302k under currently offset by underspends in basic pay (above). The underspend mainly relates to overtime being less than anticipated within Roads Construction on maintenance and winter maintenance. Additional Pension Costs - (90k) over Facilities, Waste and Grounds Services - (79k) over Roads, Transportation and Fleet Services - (11k) over The overspend relates to the ongoing cost of early retirals. Property Costs (680k) over Rates - (27k) over Facilities, Waste and Grounds Services - (19k) over Enterprise and Sustainable Development – (20k) over The overspend is mainly due to the retention of Peel Park as a temporary mortuary. This cost was offset by income recovered from NLC. The overspend relates to non domestic rates for vacant units within Hamilton Towers, Castle Street. Rent - 140k under Roads, Transportation and Fleet Services - (18k) over The level of rent is higher than anticipated for the depots within Roads Contracting. 69
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Facilities, Waste and Grounds Services - 47k under Leisure - (11k) over Enterprise and Sustainable Development - 123k under The level of rent is lower than anticipated for the depots within Waste, Streets and Grounds. The overspend is mainly due to properties which have been handed back to the council. The underspend is due to vacating units within Hamilton Towers, Castle Street. This is being used to support dilapidation costs. Repairs & Maintenance - Internal Contractors - (96k) over Enterprise and Sustainable Development - (59k) over Roads, Transportation and Fleet Services - (23k) over The overspend is due to design fees for structural works at Hamilton Towers. This is partially offset by an underspend in costs for Whitemoss Tennis Court which is offset by an under recovery in income. The overspend mainly relates to the upkeep of the Road’s construction depots. Repairs & Maintenance - External Contractors - (28k) over Roads, Transportation and Fleet Services - (19k) over The overspend mainly relates to the upkeep of the Road’s construction depots. 70
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Electricity Contract - (189k) over Facilities, Waste and Grounds Services - (51k) over Roads, Transportation and Fleet Services - (141k) over The overspend is mainly within Streets and Bereavement services, due to charges being greater than budget. The overspend mainly relates to charges in excess of budget for Electrical vehicle charging. This is partially offset by a recovery of income. Janitor Service - (54k) over Facilities, Waste and Grounds Services - (54k) over This overspend relates to Biffa waste uplift charges in addition to Refuse Uplift below (£22k). Cleaning & Janitorial Supplies - (283k) over Facilities, Waste and Grounds Services - (280k) over The overspend relates to an increase in costs for cleaning materials. Health and Hygiene Materials - (71k) over Facilities, Waste and Grounds Services - (71k) over The overspend is due to an increase in costs for sanitary and nappy bins within Facilities. Refuse Uplift - (26k) over Facilities, Waste and Grounds Services - (22k) over The overspend relates to greater than budgeted expenditure on refuse uplift in schools within Facilities Management. 71
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (683k) over Computer Equipment Purchase - (181k) over IT Equipment Maintenance Contract - (69k) over Equipment, Apparatus & Tools - 57k under Facilities, Waste and Grounds Services - 48k under Planning and Regulatory Services - (29k) over Roads, Transportation and Fleet Services - (179k) over Enterprise and Sustainable Development - (17k) over Roads, Transportation and Fleet Services - (46k) over Roads, Transportation and Fleet Services - 41k under The Facilities underspend relates to IT charges for school kitchen laptops being less than budget. The overspend within Waste is due to the new Bartec incab computer system in the Refuse Collection Vehicles. The overspend mainly relates to the greater than budgeted costs on the IT system upgrade within Planning & Building Standards. The overspend mainly relates to increased annual subscriptions costs for Computer Licences within Roads. The overspend is within Support and relates to greater than budgeted IT leasing costs. The overspend is within Fleet services and relates to costs for the Fleet plan system and associated upgrades. The underspend within Fleet relates to equipment. This is 72
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) Materials - (227k) over Foodstuffs General - (213k) over Protective Clothing and Uniforms - (70k) over Facilities, Waste and Grounds Services - (674k) over Roads, Transportation and Fleet Services - 457k under Facilities, Waste and Grounds Services - (211k) over Facilities, Waste and Grounds Services - (67k) over transferred to reserves at year- end for the Fleet Sink Fund. The overspend mainly relates to an increased level of spend on replacement domestic waste bins, and materials within Grounds and Streets which is recovered via income. The underspend relates to a reduced level of materials required for Roads and Lighting maintenance. The overspend is due to increase in food prices and increase in demand in school meals which is partially offset by over recovery in income. The overspend is mainly due to the requirement for new improved PPE for operatives within Facilities. 73
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (1,961k) over Purchase of Vehicles – 71k under Roads, Transportation and Fleet Services - 71k under The underspend is due to the timing of invoices for leasing. Purchase of Plant - 73k under Facilities, Waste and Grounds Services - 68k under The favourable variance is mainly within Streets and Bereavement services and reflects reduced levels of spend on plant. Fleet Services - Fuel - (294k) over Roads, Transportation and Fleet - (295k) over The overspend within Fleet is mainly due to the increased costs of fuel. Partially offset by an over recovery in income. Also, the costs related to electric vehicle charging stations which is offset by an over recovery in income. Fleet Services - Vehicle Hires - (524k) over Roads, Transportation and Fleet - (450k) over Planning and Regulatory Services – (82k) over The overspend is mainly due to the timing of the achievement of efficiencies within Fleet. The overspend is within Projects and relates to the electric pool car scheme. This is offset by an over recovery in income. Licences – (90k) over Roads, Transportation and Fleet - (85k) over The overspend is within Fleet and is in the main due to Telematics licences, Road Fund Licenses and 74
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont.) MOT certificates. Partially offset by an over recovery in income. Fleet Services - Repairs - (1,373k) over Roads, Transportation and Fleet - (1,370k) 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 - (225k) over Facilities, Waste and Grounds Services - (141k) over Roads, Transportation and Fleet - (81k) over The overspend is due to higher than anticipated charges for additional routine maintenance within Waste, Streets and Grounds. The overspend within Fleet is due to higher than anticipated charges for additional routine maintenance. Fleet Services Charges – Asset Modification – 49k under Facilities, Waste and Grounds Services - 21k under Roads, Transportation and Fleet - 28k under The underspend is mainly within Waste services due to the number of vehicles being modified being less than expected. The underspend is within Roads, General and Fleet and is due to a less demand for vehicle modifications. 75
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont.) Fleet Service Charges - Leasing - 247k under Roads, Transportation and Fleet - 236k under Facilities, Waste and Grounds Services - 16k under The underspend is within Fleet and relates to a change in leasing periods for Passenger Service Agreements and Pool Cars. The underspend is due to a reduction in the number of leased vehicles required within the Streets service. Fleet Service Charges – Hired Vehicles - (73k) over Facilities, Waste and Grounds Services - 124k under Roads, Transportation and Fleet – (200k) over The underspend is within Grounds services and is due to a reduction in the use of hired vehicles. The overspend relates mainly to the hire of vehicles within Roads General for Winter Maintenance. Fleet Service Charges - Contract Hire - (154k) over Facilities, Waste and Grounds Services - (29k) over Roads, Transportation and Fleet - (113k) over The overspend reflects the charge for EV pool cars previously grant funded. Fleet Service Charges - Fuel - 261k under Facilities, Waste and Grounds Services - 110k under Small underspends within Facilities, Grounds and Streets give rise to the underspend. 76
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont.) Roads, Transportation and Fleet - 141k under Fleet spend is lower than budget due to use of electric pool car vehicles. This is partially offset by a corresponding under recovery in pool car income. Hire of External Vehicles - 39k under Facilities, Waste and Grounds Services - 39k under The underspend is within Streets and is due to a decrease in demand for electric vehicles. Hire of External Plant - (34k) over Facilities, Waste and Grounds Services - (22k) over Roads, Transportation and Fleet - (12k) over The overspend is within Waste and is for the hire of a material handler hydraulic grab currently replacing the leased vehicle. The overspend is within Roads Construction and is due to an increased demand for the hire of external plant. Administration (142k) over Printing and Stationery - (37k) over Facilities, Waste and Grounds Services - (34k) over The overspend is mainly due to the printing of menus and promotional material within Facilities Management Roads, Transportation and Fleet – (16k) over The overspend is mainly due to expenditure on Health and Safety manuals within Roads Contracting. 77
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Subjective Head Variance Subjective line Service / amount Explanation Administration Costs (cont.) Telephones - 46k under Facilities, Waste and Grounds Services - 9k under The underspend relates to charges being less than budget. Planning and Regulatory Services - 15k under Enterprise and Sustainable Development - 15k under Mobile Phones - 34k under Facilities, Waste and Grounds Services - 12k under Roads, Transportation and Fleet - 22k under The underspend a reflection of charges being less than anticipated. Postages/Couriers - (17k) over Roads, Transportation and Fleet - (12k) over The overspend is mainly due to an increased level of postages within Roads. 78
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Subjective Head Variance Subjective line Service / amount Explanation Administration Costs (cont.) Medical Costs - (77k) over Facilities, Waste and Grounds Services - (58k) over Roads, Transportation and Fleet - (18k) over The overspend reflects a higher than anticipated level of medical referrals due to staff absence levels. Training - (91k) over Planning and Regulatory Services - (10k) over Roads, Transportation and Fleet - (74k) over The overspend reflects increased costs for specialised training within Environmental Health. The overspend relates to greater than budgeted costs for statutory training within the Roads service. Payments to Other Bodies (171k) over SPTE: Maintenance of Bus Shelters and Stops - 31k under Roads, Transportation and Fleet – 31k under The annual charge from Strathclyde Partnership for Transport was less than budget. Other Local Authorities - 25k under Planning and Regulatory Services - 29k under The underspend within Environmental Services is due to a decrease in demand for scientific services. Payment to Other Bodies - (229k) over Facilities, Waste and Grounds Services - (22k) over The overspend relates to a contribution towards Voluntary Action South Lanarkshire in respect of Get South Lanarkshire Walking Project. 79
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Other Bodies (cont.) Roads, Transportation and Fleet - (200k) over The overspend is mainly due to increased payments for weather forecasts over the winter months, partially offset by income. Payments to Contractors (2,082k) over Payment to Trading Services Contractor - (707k) over Roads, Transportation and Fleet - (707k) 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 - (1,362k) over Facilities, Waste and Grounds Services - (548k) over The overspend is due to greater than budgeted disposal costs within Waste services. This has been managed within the Resource overall. Planning and Regulatory Services - (618k) over Leisure - 202k under The overspend relates to an increase in demand for Clinical Waste services (738k) and Projects (43k) that are being offset by an over recovery of income. The underspend is on Community Led Activities, and has been transferred to reserves, as approved by Executive Committee at the probable outturn. 80
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Contractors (cont.) Roads, Transportation and Fleet - (377k) 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, and works being carried out within Structures and Traffic sections are higher than budget – these are funded from employee costs. Financing Charges (58k) over I.T. Equipment Leasing - Contract - (70k) over Facilities, Waste and Grounds Services - (14k) over Planning and Regulatory Services - (15k) over Enterprise and Sustainable Development - (31k) over Roads, Transportation and Fleet - (10k) over The overspend is due to higher than budgeted costs for IT Equipment Leasing. 81
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Subjective Head Variance Subjective line Service / amount Explanation Income 1,415k over recovered Contributions from Other Bodies - 177k over recovered Planning and Regulatory Services - 170k over recovered The over recovery within Projects is due to income received from the Scottish Government that reflects spend on Environmental Air Quality projects. This is offset by an overspend in Payment to Contractors. Sales - General - 294k over recovered Facilities, Waste and Grounds Services – 146k over recovered Roads, Transportation and Fleet - 148k over recovered The over recovery is mainly due to an increase in School Meals income within Facilities Management due to demand. The over recovery mainly relates to higher than anticipated income from skip permits and road closures. Sales - Department of the Authority - 156k over recovered Facilities, Waste and Grounds Services - 24k over recovered The over recovery is mainly due to the sale of domestic waste bins for council houses. Roads, Transportation and Fleet - 132k over recovered The over recovery is mainly due to higher than anticipated income recovered from Street Lighting rechargeable works. 82
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Fees and Charges - General - (225k) under recovered Facilities, Waste and Grounds Services - 154k over recovered Planning and Regulatory Services - (115k) under recovered The over recovery is mainly within Bereavement Services which relates to the high demand for cremations and over recovery in income from bulky uplift. The under recovery is mainly due to the current level of Planning and Building Roads, Transportation and Fleet - (272k) under recovered Standards applications income being less than anticipated. The under recovery is within Parking where the demand is less than anticipated. Fees and Charges - Department of the Authority – 1,005k over recovered Facilities, Waste and Grounds Services - (184k) under recovered The under recovery is the net effect of reduced works within Grounds as part of the Ash Die Back project. This is partially offset by over recovery within Waste. This is due to an increase in additional service requests to Waste services from Housing and Technical Resources for additional bin uplifts. 83
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Planning and Regulatory Services – 671k over recovered Roads, Transportation and Fleet – 518k over recovered. The over recovery relates to income received for clinical waste which offsets the overspend within Payment to Contractors. The over recovery in Fleet relates mainly to income received for electric vehicle charging stations which offsets an overspend in Fuel. There is also an over recovery in Passenger Service Agreement income. Fleet Services - 993k over recovered Roads, Transportation and Fleet - 993k over recovered. Fleet is over recovered mainly due to vehicle maintenance charges. This partially offsets an overspend in transport and plant within the workshop. Other Income – (61k) under recovered Facilities, Waste and Grounds Services - 53k over recovered Enterprise and Sustainable Development - 37k over recovered The over recovery is mainly due to additional service requests received within Grounds. The over recovery is mainly within Support and relates to an increase in rental property income, which is recovered from Housing and Technical Resources. 84
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Roads, Transportation and Fleet - (153k) under recovered. The under recovery is within Fleet and is due to income received for pool cars being less than budget, due to a decrease in demand. Recovery from Capital - (538k) under recovered Roads, Transportation and Fleet – (538k) under recovered. The under recovery is due to a reduced level of capital works that were undertaken within Transport and Engineering. Recharges - Departments of the Authority - (416k) under recovered Roads, Transportation and Fleet - (128k) under recovered. Facilities, Waste and Grounds Services - (288k) under recovered The current level of income from maintenance works is less than anticipated within Roads Construction. The under recovery is within Facilities and relates mainly to a reduced demand in cleaning services, as well as a shortfall in Grounds services due to income from adoption monies. * The underlined variances represent new variances since the last report. 85
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 15 PERIOD 15 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023-24 SLC 23/24 2 TO DATE AMOUNT Under ` EMPLOYEE COSTS APT & C BASIC 79,293 73,951 5,342 under APT & C OVERTIME 1,681 2,004 (323) over APT & C SUPERANNUATION 13,323 13,353 (30) over APT & C NIC 6,542 6,360 182 under TRAVEL AND SUBSISTENCE 76 77 (1) over OTHER EMPLOYEE COSTS 515 529 (14) over PENSION INCREASES 1,107 1,144 (37) over ADDITIONAL PENSION COSTS 0 90 (90) over EMPLOYEE COSTS 102,537 97,508 5,029 under PROPERTY COSTS RATES 909 936 (27) over SCOTTISH WATER - UNMETERED CHARGES 25 21 4 under SCOTTISH WATER - METERED CHARGES 155 161 (6) over RENT 589 449 140 under SERVICE CHARGE 42 68 (26) over FACTORING CHARGES 16 26 (10) over BED AND BREAKFAST 0 0 0 PROPERTY INSURANCE 283 278 5 under SECURITY COSTS 42 40 2 under GROUND MAINTENANCE 8 16 (8) over REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 125 221 (96) over LIFE CYCLE MAINTENANCE 0 7 (7) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 31 59 (28) over ADAPTIONS - INTERNAL CONTRACTORS 0 6 (6) over GAS HEATING LEASE COSTS 0 1 (1) over ASBESTOS 0 1 (1) over ELECTRICITY - CONTRACT 1,320 1,509 (189) over GAS 164 158 6 under HEATING OIL 14 15 (1) over FIXTURE & FITTINGS 0 1 (1) over JANITOR SERVICE 0 54 (54) over CLEANING CONTRACT 24 15 9 under CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 430 713 (283) over HEALTH & HYGIENE MATERIALS 25 96 (71) over PEST CONTROL 0 4 (4) over REFUSE UPLIFT 404 430 (26) over OTHER PROPERTY COSTS 31 32 (1) over PROPERTY COSTS 4,637 5,317 (680) over 86
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 15 PERIOD 15 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023-24 SLC 23/24 2 TO DATE AMOUNT Under ` SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 549 730 (181) over COMPUTER EQUIPMENT MAINTENANCE 42 40 2 under I.T. EQUIPMENT MAINT-CONTRACT 199 268 (69) over I.T. ELECTRONIC MESSAGING 3 0 3 under EQUIPMENT, APPARATUS AND TOOLS 1,141 1,084 57 under SMALL TOOLS 107 104 3 under FURNITURE - OFFICE 0 1 (1) over FURNISHINGS (INCL. CROCKERY & LINEN) 110 93 17 under MATERIALS 8,108 8,335 (227) over MATERIALS (INSURABLE LOSSES) 0 2 (2) over MATERIALS, APPARATUS AND EQUIPMENT 9 11 (2) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 1 1 under FOODSTUFFS - GENERAL 5,662 5,875 (213) over PROTECTIVE CLOTHING & UNIFORMS 207 277 (70) over LAUNDRY COSTS 10 9 1 under OTHER SUPPLIES AND SERVICES 216 205 11 under MAJOR SUPPLY OF ELECTRICAL POWER 2,611 2,620 (9) over OUTSOURCED MAIL 0 4 (4) over DELIVERY CHARGE 1 2 (1) over I- PROCUREMENT ERRORS 0 (1) 1 under SUPPLIES AND SERVICES 18,977 19,660 (683) over TRANSPORT AND PLANT PURCHASE OF VEHICLES 156 85 71 under PURCHASE OF PLANT 229 156 73 under FLEET SERVICES - DRIVERS 58 65 (7) over FLEET SERVICES - FUEL 3,645 3,939 (294) over FLEET SERVICES - VEHICLE HIRE 1,363 1,887 (524) over POOL CAR CHARGES - RENTAL 57 75 (18) over POOL CAR CHARGES - FUEL 21 3 18 under POOL CAR CHARGES - ADDITIONAL COSTS 7 5 2 under OTHER TRANSPORT COSTS 78 79 (1) over TRANSPORT INSURANCE 93 93 0 LICENCES 491 581 (90) over FLEET SERVICES - REPAIRS 1,474 2,847 (1,373) over PLANT SERVICES 19 4 15 under FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 4,421 4,646 (225) over FLEET SERVICE CHARGES - PLANT MAINTENANCE 269 223 46 under FLEET SERVICE CHARGES - ASSET MODIFICATION 71 22 49 under FLEET SERVICE CHARGES - LEASING 5,774 5,527 247 under FLEET SERVICE CHARGES - HIRED VEHICLES 1,475 1,548 (73) over FLEET SERVICE CHARGES - CONTRACT HIRE 30 184 (154) over FLEET SERVICE CHARGES - ROAD FUND LICENCE 218 190 28 under FLEET SERVICE CHARGES - FUEL 2,882 2,621 261 under FLEET SERVICE CHARGES - DRIVERS 102 108 (6) over HIRE OF EXTERNAL VEHICLES 39 0 39 under HIRE OF EXTERNAL PLANT 328 362 (34) over HIRE OF SKIPS 17 24 (7) over STORAGE 0 4 (4) over TRANSPORT AND PLANT 23,317 25,278 (1,961) over 87
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 15 PERIOD 15 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023-24 SLC 23/24 2 TO DATE AMOUNT Under ` ADMINISTRATION PRINTING AND STATIONERY 151 188 (37) over TELEPHONES 105 59 46 under MOBILE PHONES 64 30 34 under ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 8 0 ADVERTISING - OTHER 85 82 3 under POSTAGES/COURIERS 32 49 (17) over MEMBERSHIP FEES/SUBSCRIPTIONS 55 46 9 under INSURANCE 260 262 (2) over MEDICAL COSTS 5 82 (77) over LEGAL EXPENSES 18 18 0 PETTY OUTLAYS 0 (2) 2 under HOSPITALITY / CIVIC RECOGNITION 3 6 (3) over INTERNET AGENCY FEES 23 33 (10) over SECURITY UPLIFT FEES 26 20 6 under OTHER ADMIN COSTS 4 6 (2) over CONFERENCES - MEMBERS (incl associated 0 3 (3) over TRAINING 3 94 (91) over ADMINISTRATION 842 984 (142) over PAYMENT TO OTHER BODIES SPTE: ANNUAL BUS SUBSIDY 1,892 1,892 0 SPTE: BUS OTHER 258 258 0 SPTE: FERRIES 29 29 0 SPTE: UNDERGROUND 1,318 1,318 0 SPTE: OTHER 1,727 1,727 0 SPTE: MAINTENANCE OF BUS SHELTERS AND STOPS 131 100 31 under OTHER LOCAL AUTHORITIES 75 50 25 under GRANTS TO VOLUNTARY ORGANISATIONS 22 20 2 under PAYMENTS TO VOLUNTARY ORGANISATIONS 39 39 0 PAYMENTS TO OTHER BODIES 6,788 7,017 (229) over EXTERNAL AUDIT FEES 3 3 0 PAYMENT TO OTHER BODIES 12,282 12,453 (171) over PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 187 894 (707) over PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 306 (4) over PAYMENT TO PRIVATE CONTRACTOR 45,879 47,241 (1,362) over PAYMENT TO INTERNAL CONSULTANTS 7 16 (9) over PAYMENT TO CONTRACTORS 46,375 48,457 (2,082) over 88
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 15 PERIOD 15 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023-24 SLC 23/24 2 TO DATE AMOUNT Under ` TRANSFER PAYMENTS CONCESSIONARY FARES 617 617 0 TRANSFER PAYMENTS 617 617 0 FINANCING CHARGES LEASING CHARGES - FINANCE 0 1 (1) over I.T. EQUIPMENT LEASING-CONTRACT 175 245 (70) over INTEREST ON REVENUE BALANCES 0 (13) 13 under FINANCING CHARGES 175 233 (58) over TOTAL EXPENDITURE 209,759 210,507 (748) over INCOME MILK SUBSIDIES FROM THE E.U. (37) (46) 9 over rec CONTRIBUTIONS FROM OTHER BODIES (5,630) (5,807) 177 over rec SALES - GENERAL (4,696) (4,990) 294 over rec SALES - DEPARTMENTS OF THE AUTHORITY (120) (276) 156 over rec FEES AND CHARGES - GENERAL (9,326) (9,101) (225) under rec FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (9,297) (10,302) 1,005 over rec ELECTIONS - ACCOMMODATION USE 0 (14) 14 over rec RENTAL INCOME (395) (402) 7 over rec FLEET SERVICES (12,562) (13,555) 993 over rec OTHER INCOME (2,735) (2,674) (61) under rec RECOVERY FROM CAPITAL (1,333) (795) (538) under rec RECHARGES - DEPARTMENTS OF THE AUTHORITY (25,438) (25,022) (416) under rec TOTAL INCOME (71,569) (72,984) 1,415 over rec NET EXPENDITURE 138,190 137,523 667 under 89
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Appendix B South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 31 March 2024 (No 15) Education Resources Committee Annual Forecast Annual Annual Budget Actual Variance Budget for Year Forecast Forecast Proportion to Period 15 31/03/24 Before Variance Variance 31/03/24 31/03/24 Before Transfers Before After Before Transfers Transfers Transfers Transfers Service Departments :- £m £m £m £m £m £m £m Education 440.131 440.426 (0.295) (0.295) 440.131 439.938 0.193 under Position Before Transfer to Reserves 440.131 440.426 (0.295) (0.295) 440.131 439.938 0.193 under Transfers to Reserves as at 31/03/2024 0.000 0.479 (0.479) over Position After Transfers to Reserves at 31/03/2024 440.131 440.417 (0.286) over 8 91
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Education Resources Variance Analysis 2023/24 (Period 15) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (198k) over Teachers Basic / Superannuation / National Insurance - (1,551k) over APT&C Basic / Superannuation / National Insurance – 1,379k under Schools - (1,551k) over Early Years – 1,379k 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 41k under Aids for Clients – (64k) over Materials, Apparatus and Equipment – (193k) over Pupil Equity Fund – 324k under Schools – (64k) over Schools – (193k) over Schools – 324k under 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. The underspend reflects the profile of Pupil Equity Fund (PEF) spend and commitment across the academic year in line with school improvement plans and will therefore be carried forward to 2024/2025, to be used in the April to June 2024 school session. 92
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (2,930k) over Pupil Transport - Strathclyde Passenger Transport - (2,522k) over Pupil Transport – ASN and Other – (352k) over Schools - (2,522k) over Schools – (352k) over This is a demand led service and reflects the volume of children requiring mainstream transport to school and increased costs. This is a demand led service and reflects the volume of children requiring ASN transport to school and increased costs. Administration Costs 114k under Conferences – 51k under Training – 50k under Schools – 51k under Schools – 50k under The underspend relates to expenditure on Early Years’ funded provider meetings being lower than anticipated. The underspend relates to Scottish Government funding for school support staff training received in March 2024 of £57k. This will be carried forward at year end and spent in 24/25. 93
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Other Bodies 175k under Payments to Other Bodies - 698k under Independent School Places - (704k) over Section 23 Placements with Other Local Authorities – 300k under Contract Speech Therapy - (190k) over Early Years - 698k under Schools - (704k) over Schools – 300k under Schools - (190k) over The underspend is due to less than anticipated core Early Years spend 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. The underspend is due to a reduction in the number of Section 23 placements with other Local Authorities. This overspend reflects increased contract prices from the NHS based on the current number of sessions and the level of service being provided. 94
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Subjective Head Variance Subjective Line Service / amount Explanation Payment to Contractors 254k under Payment to Private Contractor - 254k under Non schools - 254k under The underspend relates to the timing of savings associated with the renewal of the insurance arrangements within the contract this year. Transfer Payments 390k under Footwear and Clothing Grants - 387k under Schools - 387k under The underspend reflects lower than anticipated expenditure on footwear and clothing grants during the financial year, reflecting current demand. £99k of this underspend relates to the Early Years Footwear and Clothing Investment which will be carried forward at year end. Income 2,336k over recovered Fees and Charges - Other Local Authorities - 779k over recovered Early Years Fees - 1,580k over recovered Schools - 779k over recovered Early Years - 1,580k over recovered The over recovery reflects the increase in income recovered from other Local Authorities for children attending schools in South Lanarkshire. 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. 95
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 15 PERIOD 15 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 TO DATE AMOUNT Under EMPLOYEE COSTS TEACHERS BASIC 182,486 180,580 1,906 under TEACHERS OVERTIME 0 5 (5) over TEACHERS SUPERANNUATION 41,370 41,718 (348) over TEACHERS NI 18,924 20,485 (1,561) over DAILY TEACHERS BASIC 1,675 3,133 (1,458) over DAILY TEACHERS SUPERANNUATION 0 58 (58) over DAILY TEACHERS NI 0 32 (32) over TEACHERS TRAINING 271 286 (15) over APT&C BASIC 73,893 71,403 2,490 under APT&C OVERTIME 0 20 (20) over APT&C SUPERANNUATION 13,413 13,913 (500) over APT&C NIC 5,181 5,647 (466) over MANUAL BASIC 0 111 (111) over MANUAL SUPERANNUATION 0 24 (24) over MANUAL NIC 0 10 (10) over SESSIONAL WORK 205 186 19 under TRAVEL AND SUBSISTANCE 160 150 10 under OTHER EMPLOYEE COSTS 1,661 1,676 (15) over PENSION INCREASES 459 426 33 under PREMATURE RETIRALS 5,040 5,042 (2) over ADDITIONAL PENSION COSTS 0 31 (31) over EMPLOYEE COSTS 344,738 344,936 (198) over PROPERTY COSTS RATES 17,725 17,681 44 under SCOTTISH WATER - UNMETERED CHARGES 0 1 (1) over SCOTTISH WATER - METERED (DRAINAGE) CHARGES 1,363 1,328 35 under SCOTTISH WATER - METERED CHARGES 733 667 66 under RENT 271 265 6 under SERVICE CHARGE 40 68 (28) over PROPERTY INSURANCE 482 493 (11) over SECURITY COSTS 54 56 (2) over GROUNDS MAINTENANCE ADDITIONAL WORKS 0 2 (2) over REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 38 27 11 under REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 54 71 (17) over ADAPTIONS - INTERNAL CONTRACTORS 126 155 (29) over ELECTRICITY - CONTRACT 8,616 8,604 12 under GAS 4,043 4,016 27 under HEATING OIL 164 132 32 under SOLID FUEL 251 237 14 under FIXTURE & FITTINGS 1 1 0 JANITOR SERVICE 110 100 10 under JANITORIAL SUPPLIES (1) 0 (1) over CLEANING CONTRACT 547 552 (5) over CLEANING OUTWITH CONTRACT 5 0 5 under CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 442 600 (158) over HEALTH & HYGIENE MATERIALS 18 18 0 WINDOW CLEANING 1 0 1 under REFUSE UPLIFT 20 26 (6) over REMOVAL & STORAGE COSTS 1 1 0 OTHER PROPERTY COSTS 248 252 (4) over OFFICE ACCOM-FACILITIES MANAGEMENT 0 4 (4) over ACCOMMODATION RECHARGE TO USERS 882 882 0 PROPERTY COSTS 36,234 36,239 (5) over 96
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 15 PERIOD 15 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 TO DATE AMOUNT Under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 357 317 40 under COMPUTER EQUIPMENT MAINTENANCE (10) 0 (10) over COMPUTER EQUIPMENT RENTAL 2 0 2 under I.T. EQUIPMENT MAINT-CONTRACT 3,492 3,515 (23) over I.T. ELECTRONIC MESSAGING 32 44 (12) over EQUIPMENT, APPARATUS AND TOOLS 51 51 0 SMALL TOOLS 4 4 0 AIDS FOR CLIENTS 90 154 (64) over ADAPTATIONS FOR CLIENTS 13 16 (3) over SUPPLIES FOR CLIENTS 1 2 (1) over FURNITURE - OFFICE 19 22 (3) over FURNITURE - GENERAL 58 51 7 under FURNISHINGS (INCL. CROCKERY & LINEN) 15 17 (2) over MATERIALS 17 23 (6) over MATERIALS, APPARATUS AND EQUIPMENT 3,869 4,062 (193) over PUPIL EQUITY FUNDING 324 0 324 under LIBRARY/RESOURCE CENTREMATERIALS 95 87 8 under AUDIO VISUAL 21 21 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 42 42 0 TV LICENCES - EDUCATION 19 20 (1) over SUPPORTED STUDY 0 1 (1) over FOODSTUFFS - GENERAL 260 296 (36) over PROTECTIVE CLOTHING & UNIFORMS 51 53 (2) over OTHER SUPPLIES AND SERVICES 11 4 7 under HEALTH AND SAFETY 48 48 0 CATERING - CONTRACT 2,845 2,836 9 under CATERING - OUTWITH CONTRACT 6 3 3 under CATERING - EXTERNAL 16 17 (1) over ARTIST FEES / PERFORMING ARTS / ENTERTA 5 6 (1) over DELIVERY CHARGE 6 6 0 SUPPLIES AND SERVICES 11,759 11,718 41 under 97
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 15 PERIOD 15 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 TO DATE AMOUNT Under TRANSPORT AND PLANT PURCHASE OF VEHICLES 1 1 0 POOL CAR CHARGES-RENTAL 15 22 (7) over POOL CAR CHARGES-FUEL 1 1 0 OTHER TRANSPORT COSTS 3 4 (1) over INSURANCE 3 3 0 FLEET SERVICE CHARGES - SCHEDULED MAINTENANCE 2 0 2 under FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 23 36 (13) over FLEET SERVICE CHARGES - LEASING 66 66 0 FLEET SERVICE CHARGES - HIRED VEHICLES (4) 17 (21) over FLEET SERVICE CHARGES - CONTRACT HIRE 0 4 (4) over FLEET SERVICE CHARGES - ROAD FUND LICENCES/MOT 4 7 (3) over FLEET SERVICE CHARGES - FUEL 134 118 16 under FLEET SERVICE CHARGES - DRIVERS 1,416 1,326 90 under FLEET SERVICE CHARGES - BUS ESCORTS 399 466 (67) over HIRE OF EXTERNAL VEHICLES 212 257 (45) over HIRE OF EXTERNAL PLANT 1 0 1 under HIRE OF SKIPS 10 11 (1) over EXTERNAL TRANSPORT CONTRACT 9 9 0 PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 6,888 7,036 (148) over PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 7,311 9,833 (2,522) over PUPIL TRANSPORT - OTHER 188 392 (204) over TAXI CHARGES - CONTRACTED (2) 0 (2) over TAXI CHARGES - AD HOC 0 1 (1) over TRANSPORT AND PLANT 16,680 19,610 (2,930) over ADMINISTRATION PRINTING AND STATIONERY 699 700 (1) over TELEPHONES 213 205 8 under MOBILE PHONES 17 17 0 ADVERTISING - OTHER 11 5 6 under POSTAGES/COURIERS 55 46 9 under MEMBERSHIP FEES/SUBSCRIPTIONS 298 302 (4) over INSURANCE 76 76 0 MEDICAL COSTS 22 23 (1) over HOSPITALITY / CIVIC RECOGNITION 10 11 (1) over SECURITY UPLIFT FEES 7 8 (1) over OTHER ADMIN COSTS 7 9 (2) over CONFERENCES - OFFICIALS (incl associated costs) 52 1 51 under TRAINING 617 567 50 under ADMINISTRATION 2,084 1,970 114 under 98
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 15 PERIOD 15 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 TO DATE AMOUNT Under PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 0 32 (32) over OTHER LOCAL AUTHORITIES 1,332 1,032 300 under SCOTTISH QUALIFICATIONS AUTHORITY 1,563 1,563 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 4 4 0 PAYMENTS TO OTHER BODIES 19,820 19,122 698 under INDEPENDENT SCHOOL PLACES 5,771 6,475 (704) over CONTRACT SPEECH THERAPY 678 868 (190) over SCHOOL ACTIVITIES 704 450 254 under RESEARCH GRANTS - EDUCATION 43 43 0 PARENT COUNCILS (PREV.SCHOOL BOARDS) 26 15 11 under P.E. FACILITIES 18 9 9 under ACTIVITIES PROGRAMME 132 311 (179) over COUNSELLING 1,431 1,437 (6) over COPYRIGHT AGREEMENT 215 215 0 VAT FREE EXCURSIONS - EDUCATION 35 21 14 under PRIVATE INDIVIDUALS - GENERAL 22 22 0 PAYMENT TO OTHER BODIES 31,794 31,619 175 under PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 44,120 43,866 254 under PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 1 1 0 PAYMENT TO CONTRACTORS 44,121 43,867 254 under TRANSFER PAYMENTS EDUCATION MAINTENANCE ALLOWANCE 826 826 0 FOOTWEAR & CLOTHING GRANTS 2,273 1,886 387 under WORK EXPERIENCE 1 (2) 3 under TRANSFER PAYMENTS 3,100 2,710 390 under FINANCING CHARGES LEASING CHARGES - OPERATIONAL 3 0 3 under I.T. EQUIPMENT LEASING - CONTRACT 379 366 13 under FINANCING CHARGES 382 366 16 under TOTAL EXPENDITURE 490,892 493,035 (2,143) over 99
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 15 PERIOD 15 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 TO DATE AMOUNT Under INCOME GOVERNMENT GRANT - GAELIC EDUCATION (170) (165) (5) under rec GOVERNMENT GRANTS - OTHER EDUCATION GRANTS (43,954) (43,965) 11 over rec CONTRIBUTIONS FROM OTHER BODIES (3,877) (3,849) (28) under rec ESF GRANT (219) (219) 0 FEES AND CHARGES - GENERAL 0 (5) 5 over rec FEES AND CHARGES - OTHER LOCAL AUTHORITIES (1,087) (1,866) 779 over rec PLAYGROUP ACCOMMODATION CHARGE (10) (14) 4 over rec EARLY YEARS FEES (410) (1,990) 1,580 over rec RENTAL INCOME (20) (15) (5) under rec COURSE FEES (35) (35) 0 OTHER INCOME (97) (92) (5) under rec ACCOMMODATION INCOME FROM USERS (882) (882) 0 INCOME (50,761) (53,097) 2,336 over rec NET EXPENDITURE 440,131 439,938 193 under 100
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Appendix C South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 31 March 2024 (No 15) Finance and Corporate Resources Committee Annual Forecast Annual Annual Budget Actual Variance Budget for Year Forecast Forecast Proportion to Period 15 31/03/24 Before Variance Variance 31/03/24 31/03/24 Before Transfers Before After Before Transfers Transfers Transfers Transfers Service Departments :- £m £m £m £m £m £m £m Finance Services - Strategy 2.505 2.471 0.034 0.034 2.505 2.397 0.108 under Finance Services - Transactions 21.980 22.161 (0.181) (0.181) 21.980 22.078 (0.098) over Audit and Compliance Services 0.402 0.408 (0.006) (0.006) 0.402 0.414 (0.012) over Information Technology Services 6.903 6.903 0.000 0.000 6.903 7.159 (0.256) over Communications and Strategy Services 2.955 2.955 0.000 0.000 2.955 2.920 0.035 under Administration and Licensing Services 4.458 4.678 (0.220) (0.220) 4.458 4.674 (0.216) over Personnel Services 8.639 8.482 0.157 0.157 8.639 8.365 0.274 under Position Before Transfer to Reserves 47.842 48.058 (0.216) (0.216) 47.842 48.007 (0.165) over Transfers to Reserves as at 31/03/2024 0.000 0.000 0.000 Position After Transfers to Reserves at 31/03/2024 47.842 48.007 (0.165) over 8 101
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Finance and Corporate Resources Variance Analysis 2023/24 (Period 15) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,493k under APT&C Basic / Superannuation / NI – 1,872k under Finance Services (Transactions) – 401k under The underspend is due to vacant posts within the Service which are being recruited in line with Service requirements in 2024/25. Administration, Legal and Licensing – (52k) over This overspend relates to lower than anticipated staff turnover. Finance Services (Strategy) – 183k under The underspend is due to vacant posts within the Service which are being recruited in line with Service requirements in 2024/25. Communications and Strategy Services – 112k under The underspend is due to vacant posts within the Service. Personnel Services – 1,116k 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 in 2024/25. 102
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (165k) over Other Property Costs – (181k) over Finance Services (Transactions) – (182k) over The overspend reflects greater than budgeted spend on Long Term Empty Property Relief. Supplies and Services (355k) over Computer Equipment Maintenance – (114k) over IT Services – (111k) over The overspend relates to one-off increases in costs for server upgrades. This is a non-recurring overspend. IT Equipment Maintenance Contract – (175k) over IT Services (118k) over The overspend reflects the increased costs of IT services. This is partially offset by an over-recovery of income via recharges to Resources. Admin, Legal and Licensing – (34k) over The overspend reflects the costs of computer equipment required for service delivery. Outsourced Mail – (105k) over Communications and Strategy Services – (82k) over The overspend reflects a movement from royal mail postages to digital mail. This is offset by an over recovery in income. Administration Costs (364k) over Medical Costs – (208k) over Personnel Services – (203k) over The overspend reflects the level of medical referrals during the year, which is offset by an over-recovery of income via recharges to Resources. 103
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Subjective Head Variance Subjective line Service / amount Explanation Administration Costs (cont.) Other Admin Costs – (111k) over Finance Services (Transactions) – (111k) The overspend reflects additional postage costs required for service delivery; and Graduate training costs which are offset by Employee Cost underspends. Payments to Other Bodies (639k) over Grants to Voluntary Organisations – 73k under Administration, Legal and Licensing – 73k under The underspend relates to less than budgeted spend on Admin Grants. Payments to Other Bodies – (566k) over Personnel Services (469k) over 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. External Audit Fees – (102k) over Finance Services (Strategy) – (102k) over The overspend reflects the uplift in external audit fees. Transfer Payments 1,967k under Rent Allowance – 650k under Rent Rebates – 1,317k under Finance Services (Transactions) – 650k under Finance Services (Transactions) – 1,317k under The underspend in these lines reflects the demand-led spend on Rent Allowance and Rent Rebates and is offset by an under-recovery of Income (below). 104
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Subjective Head Variance Subjective line Service / amount Explanation Income (2,025k) under recovered Rent Rebates Subsidy – (2,320k) under recovered Rent Allowance Subsidy – (827k) under recovered DHP – 853k over recovered Fees and Charges – General – 124k over recovered Reallocation of Central Support Costs – 110k over recovered Finance Services (Transactions) - (2,320k) under recovered. Finance Services (Transactions) – (827k) under recovered Finance Services (Transactions) – 853k over recovered Personnel Services – 124k over recovered Finance Services (Transactions) – 94k over recovered The under recovery in these lines is offset by the demand- led underspend in Transfer Payments (above). This over recovery reflects an additional stream from Scottish Government that is offsetting expenditure and income within DHP line that is included within Rent Rebates. This over recovery offsets a higher than anticipated recharge of medical costs (above) The over recovery reflects support costs charged to Resources at year-end being higher than anticipated. This is non-controllable income. * The underlined variances represent new variances since the last report. 105
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 15 PERIOD 15 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 TO DATE AMOUNT Under EMPLOYEE COSTS TEACHERS BASIC 0 0 0 TEACHERS OVERTIME 0 0 0 APT & C BASIC 29,044 28,774 270 under APT & C OVERTIME 139 211 (72) over APT & C SUPERANNUATION 6,491 5,473 1,018 under APT & C NIC 3,428 2,844 584 under MANUAL BASIC 35 47 (12) over MANUAL OVERTIME 0 1 (1) over MANUAL SUPERANNUATION 0 1 (1) over TRAVEL AND SUBSISTANCE 11 27 (16) over OTHER EMPLOYEE COSTS 228 341 (113) over PENSION INCREASES 846 982 (136) over ADDITIONAL PENSION COSTS 0 28 (28) over EMPLOYEE COSTS 40,222 38,729 1,493 under PROPERTY COSTS RATES 42 18 24 under SCOTTISH WATER - METERED CHARGES 0 1 (1) over RENT 27 47 (20) over SERVICE CHARGE 1 4 (3) over PROPERTY INSURANCE 1 1 0 SECURITY COSTS 128 136 (8) over REPAIRS & MAINTENANCE - EXTERNAL CONTRATOR 0 2 (2) over ELECTRICITY - CONTRACT 13 16 (3) over GAS 1 0 1 under FIXTURE & FITTINGS 1,852 1,824 28 under OTHER PROPERTY COSTS 2,196 2,377 (181) over PROPERTY COSTS 4,261 4,426 (165) over SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 5,121 5,153 (32) over COMPUTER EQUIPMENT MAINTENANCE 1,790 1,904 (114) over I.T. EQUIPMENT MAINT - CONTRACT 582 757 (175) over I.T. ELECTRONIC MESSAGING 43 3 40 under EQUIPMENT, APPARATUS AND TOOLS 159 160 (1) over SMALL TOOLS 0 2 (2) over ADAPTATIONS FOR CLIENTS 0 1 (1) over SUPPLIES FOR CLIENTS 221 229 (8) over FURNITURE - OFFICE 10 11 (1) over FURNITURE - GENERAL 0 2 (2) over MATERIALS 112 94 18 under MATERIALS, APPARATUS AND EQUIPMENT 0 2 (2) over AUDIO VISUAL 0 1 (1) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 7 0 7 under FOODSTUFFS - GENERAL 25 15 10 under PROTECTIVE CLOTHING & UNIFORMS 4 2 2 under OTHER SUPPLIES AND SERVICES 117 109 8 under HEALTH AND SAFETY 0 1 (1) over CATERING - OUTWITH CONTRACT 6 1 5 under OUTSOURCED MAIL 144 249 (105) over SUPPLIES AND SERVICES 8,341 8,696 (355) over 106
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 15 PERIOD 15 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 TO DATE AMOUNT Under TRANSPORT AND PLANT POOL CAR CHARGES - RENTAL 23 7 16 under POOL CAR CHARGES - FUEL 4 0 4 under OTHER TRANSPORT COSTS 1 1 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 1 2 (1) over FLEET SERVICE CHARGES - LEASING 1 4 (3) over FLEET SERVICE CHARGES - FUEL 1 1 0 FLEET SERVICE CHARGES - DRIVERS 36 39 (3) over TRANSPORT AND PLANT 67 54 13 under ADMINISTRATION PRINTING AND STATIONERY 538 555 (17) over TELEPHONES 1,424 1,368 56 under MOBILE PHONES 179 189 (10) over ADVERTISING - RECRUITMENT 21 55 (34) over ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 1 0 1 under ADVERTISING - OTHER 123 102 21 under POSTAGES/COURIERS 965 976 (11) over SMS MESSAGING 10 6 4 under MEMBERSHIP FEES/SUBSCRIPTIONS 223 230 (7) over INSURANCE 140 140 0 MEDICAL COSTS 135 343 (208) over LEGAL EXPENSES 168 236 (68) over HOSPITALITY / CIVIC RECOGNITION 36 22 14 under PAYPOINT AGENCY FEES 70 77 (7) over SECURITY UPLIFT FEES 2 2 0 OTHER ADMIN COSTS 1,315 1,426 (111) over MEMBERS ALLOWANCES 1,860 1,857 3 under CONFERENCES - MEMBERS (incl associated costs) 24 40 (16) over CONFERENCES - OFFICIALS (incl associated costs) 11 2 9 under TRAINING 858 806 52 under VOLUNTEERS' EXPENSES 0 77 (77) over INTERNAL SUPPORT SERVICES ALLOCATION 42 0 42 under ADMINISTRATION 8,145 8,509 (364) over PAYMENT TO OTHER BODIES MANAGEMENT AND TECHNOLOGY TRAINING GRANT 91 91 0 YOUTH EMPLOYMENT TRAINING INITIATIVE 196 196 0 GRANTS TO VOLUNTARY ORGANISATIONS 619 546 73 under PAYMENTS TO VOLUNTARY ORGANISATIONS 35 80 (45) over PAYMENTS TO OTHER BODIES 7,421 7,987 (566) over EXTERNAL AUDIT FEES 516 618 (102) over ACTIVITIES PROGRAMME 10 13 (3) over PRIVATE INDIVIDUALS - GENERAL 10 6 4 under PAYMENT TO OTHER BODIES 8,898 9,537 (639) over 107
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 15 PERIOD 15 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 TO DATE AMOUNT Under PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 167 152 15 under PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 231 232 (1) over PAYMENT TO CONTRACTORS 398 384 14 under TRANSFER PAYMENTS RENT ALLOWANCE 23,581 22,931 650 under RENT REBATES 42,184 40,867 1,317 under TRANSFER PAYMENTS 65,765 63,798 1,967 under FINANCING CHARGES LEASING CHARGES - OPERATIONAL 1 0 1 under I.T. EQUIPMENT LEASING-CONTRACT 1,179 1,284 (105) over FINANCING CHARGES 1,180 1,284 (104) over TOTAL EXPENDITURE 137,277 135,417 1,860 under INCOME STATUTORY ADDITIONS - COST OF COLLECTION (1,007) (1,007) 0 RENT REBATES SUBSIDY (37,491) (35,171) (2,320) under rec RENT ALLOWANCE SUBSIDY (23,296) (22,469) (827) under rec DWP SUBSIDY (1,200) (1,195) (5) under rec DHP (283) (1,136) 853 over rec CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (194) (198) 4 over rec CONTRIBUTIONS FROM OTHER BODIES (2,416) (2,417) 1 over rec ESF GRANT (105) (115) 10 over rec SALES - DEPARTMENTS OF THE AUTHORITY (32) (17) (15) under rec FEES AND CHARGES - GENERAL (4,211) (4,335) 124 over rec CHARGES TO HEALTH BOARDS (38) (45) 7 over rec FEES AND CHARGES - OTHER BODIES (221) (236) 15 over rec FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,782) (2,802) 20 over rec RENTAL INCOME (2) 0 (2) under rec HOME LOANS REPAYMENTS 0 (5) 5 over rec BIRTH REGISTRATION (18) (18) 0 DEATH REGISTRATION (57) (71) 14 over rec MARRIAGE STATUTORY FEES (120) (100) (20) under rec EXTRACT ISSUE (105) (89) (16) under rec MARRIAGES (54) (46) (8) under rec CITIZENSHIP CEREMONIES (10) (11) 1 over rec CIVIL PARTNERSHIPS 0 (1) 1 over rec COMMITMENT CEREMONIES 0 (1) 1 over rec OTHER INCOME (9,004) (9,026) 22 over rec REALLOCATION OF CENTRAL SUPPORT COSTS (6,764) (6,874) 110 over rec REALLOCATION OF SUPPORT COSTS (25) (25) 0 INCOME (89,435) (87,410) (2,025) under rec NET EXPENDITURE 47,842 48,007 (165) over 108
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Appendix D South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 31 March 2024 (No 15) Housing and Technical Resources Committee Annual Forecast Annual Annual Budget Actual Variance Budget for Year Forecast Forecast Proportion to Period 15 31/03/24 Before Variance Variance 31/03/24 31/03/24 Before Transfers Before After Before Transfers Transfers Transfers Transfers Service Departments :- £m £m £m £m £m £m £m Housing Services 10.240 8.684 1.556 0.071 10.240 8.683 1.557 under Property Services 7.703 7.749 (0.046) (0.071) 7.703 7.753 (0.050) over Position Before Transfer to Reserves 17.943 16.433 1.510 0.000 17.943 16.436 1.507 under Transfers to Reserves as at 31/03/2024 0.000 1.510 (1.510) over Position After Transfers to Reserves at 31/03/2024 17.943 17.946 (0.003) over 8 109
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Housing and Technical Resources (excl HRA) Variance Analysis 2023/24 (Period 15) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 2,088k under APT&C Basic / Overtime / Superannuation / National Insurance – 2,843k under Property Services - 2,723k under The variance relates to vacancies which are actively being recruited in line with Service requirements in 2024/25. Manual Basic / Overtime / Superannuation / National Insurance - (714k) over Property Services - (668k) over The variance reflects the current level of trade operatives and overtime required to meet service demands. Property Costs (1,989k) over Service Charge - (322k) over Other Accommodation Costs – (191k) over Bed and Breakfast - (113k) over Property Services - (304k) over Housing Services – (191) over Housing Services – (113k) 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. Repairs and Maintenance - Internal / External Contractor/ Life Cycle Maintenance - (636k) over Property Services - (397k) over The overspend relates to additional expenditure in property maintenance and estates services. Housing Services – (239k) over The overspend relates to additional expenditure in homelessness. 110
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont) Electricity - Contract – (274k) over Property Services – (257k) over This relates to the current market prices for utilities which is higher than budget. Fixtures & Fittings – (286k) over Housing Services – (286k) over This relates to the furniture costs within homeless temporary accommodation and is demand led. Refuse Uplift – (89k) over Property Services – (82k) over The level of uplifts varies depending on the current workload demands and timing of capital and revenue works. Supplies and Services 1,365 under Computer Equipment Purchase – (76k) over IT Maintenance Contract – 120k under Adaptations for Clients – 81k under Property Services – (89k) over Property Services – 113k under Property Services – 82k under The overspend relates to greater than budgeted expenditure on IT systems within Building services. 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. The underspend is due to lower than anticipated charges from Building Services for Social Work adaptations. 111
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont) Materials/ Stock & Store Issues – 1,137k under Property Services – 1,137 under 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 412k under Pool Car Recharges (rental/fuel) – 83k under Fleet Service Charges - Vehicle Maintenance – (370k) over Fleet Service Charges – Leasing Charges/Hired Vehicles – 116k under Hire of External Plant – 182k under Hire of Scaffolding – 395k under Property Services – 80k under Property Services - (359k) over Property Services – 133k under Property Services – 182k under Property Services – 395k under The underspend relates to lower than budgeted pool car charges within the Estates team due to a reduction in pool car demand. The costs for maintaining vehicles have been higher than budgeted levels. The underspend relates mainly to lower than budgeted leasing charges within Building Services due to lower than anticipated charges. 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. 112
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Subjective Head Variance Subjective line Service / amount Explanation Administration Costs (155k) over Membership Fees – (78k) over Property Services – (77k) over This relates to the purchase of membership and subscriptions for architects. Insurance – (105k) over Property Services – (94k) over This overspend is due to greater than budgeted insurance charges within Property Services. Payment to Other Bodies 72k under Other Committees of the Authority – 82k under Payment to Other Bodies – 207k under Assistance to Home Owners – (260k) over Housing Services – 137k under Property Services – (55k) over Property Services – 122k under Housing Services – 85k under Property Services – (260k) over The underspend is due to a lower than anticipated contribution to Homelessness within the Vulnerable Persons Resettlement Scheme as a result of the number of cases in the financial year. This relates to building services with internal support charges for plant store being slightly higher than budgeted. 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. 113
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Contractors 507k over Payments to Private Contractors – (312k) over Property Services – (532k) over Housing Services – 220k 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 – (188k) over Property Services – (188k) over This overspend reflects the requirement to purchase external professional services within the Projects team, to meet current service demands. Income 251k over recovered Contribution from Other Bodies – 1,709k over recovered Rental Income – (136k) under recovered Housing Services – 1,709k over recovered Property Services – (136k) under recovered The over recovery mainly relates to Scottish Government funding for Ukraine refugee resettlement, which has been transferred to reserves at year- end as per Executive Committee (26 June 2024). The under recovery relates to the shopping centre income which is lower than budgeted due to vacant units. 114
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont) House Rents – 161k over recovered Other Income – (412k) under recovered Recovery from Capital / Recharges - Departments of the Authority/ Manual Recharges – Departments of Authority – (1,198k) under recovered Housing Services – 161k over recovered Property Services - (295k) under recovered Housing Services – (117k) under recovered Property Services – (1,198k) under recovered The over recovery relates to greater house rent income than budgeted due to an increase in homeless properties. This mainly relates to building services income streams which are variable each financial year. The under recovery relates to lower than anticipated income from Supporting people within the Homelessness section. 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. 115
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 15 PERIOD 15 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 2023/24 TO DATE AMOUNT Under EMPLOYEE COSTS APT & C BASIC 17,378 15,034 2,041 under APT & C OVERTIME 203 159 43 under APT & C SUPERANNUATION 3,333 2,766 509 under APT & C NIC 1,813 1,531 250 under MANUAL BASIC 19,842 20,108 37 under MANUAL OVERTIME 588 1,370 (782) over MANUAL SUPERANNUATION 3,820 3,726 152 under MANUAL NIC 2,008 2,160 (121) over TRAVEL AND SUBSISTANCE 25 15 10 under OTHER EMPLOYEE COSTS 645 661 (14) over PENSION INCREASES 602 635 (33) over ADDITIONAL PENSION COSTS 13 17 (4) over EMPLOYEE COSTS 50,270 48,182 2,088 under 116
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 15 PERIOD 15 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 2023/24 TO DATE AMOUNT Under PROPERTY COSTS RATES 2,254 2,212 42 under SCOTTISH WATER - UNMETERED CHARGES 12 15 (3) over SCOTTISH WATER - METERED CHARGES 241 291 (50) over RENT 1,808 1,843 (35) over SERVICE CHARGE 439 761 (322) over FACTORING CHARGES 9 0 9 under OTHER ACCOMMODATION COSTS 2,579 2,770 (191) over BED AND BREAKFAST 27 140 (113) over PROPERTY INSURANCE 379 386 (8) over SECURITY COSTS 299 257 42 under GROUND MAINTENANCE 52 57 (5) over GROUNDS MAINTENANCE ADDITIONAL WORKS 10 6 4 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 2,882 3,473 (591) over REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 0 3 (3) over LIFE CYCLE MAINTENANCE 6,136 5,481 655 under REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 423 1,120 (697) over ADAPTIONS - INTERNAL CONTRACTORS 0 14 (14) over HOUSING - RENT FREE ACCOMMODATION 0 13 (13) over GAS MAINTENANCE COSTS 0 1 (1) over HOUSING - RENT W/O UNLET PERIODS 738 815 (77) over HOUSING - RENT W/O BAD PERIODS 778 852 (74) over FIXED ELECTRICAL 0 1 (1) over EPC 0 1 (1) over BOILER PLANT SERVICING 0 1 (1) over ELECTRICITY - CONTRACT 1,447 1,722 (274) over ELECTRICITY - NON CONTRACT 29 12 17 under GAS 575 517 58 under HEATING OIL 11 17 (6) over FIXTURE & FITTINGS 876 1,162 (286) over JANITOR SERVICE 164 153 11 under CLEANING CONTRACT 407 410 (3) over CLEANING MATERIALS 10 6 4 under WINDOW CLEANING 2 1 1 under PEST CONTROL 6 17 (11) over REFUSE UPLIFT 404 493 (89) over REMOVAL & STORAGE COSTS 51 24 27 under OTHER PROPERTY COSTS 556 543 13 under OFFICE ACCOM-FACILITIES MANAGEMENT 1,113 1,103 10 under ACCOMMODATION RECHARGE TO USERS 33 46 (13) over PROPERTY COSTS 24,750 26,739 (1,989) over 117
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 15 PERIOD 15 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 2023/24 TO DATE AMOUNT Under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 472 548 (76) over COMPUTER EQUIPMENT MAINTENANCE 7 0 7 under I.T. EQUIPMENT MAINT-CONTRACT 209 89 120 under EQUIPMENT, APPARATUS AND TOOLS 45 7 38 under SMALL TOOLS 0 1 (1) over ADAPTATIONS FOR CLIENTS 500 419 81 under FURNITURE - OFFICE 0 3 (3) over MATERIALS 12,329 5,279 7,050 under STOCK/STORE ISSUES 0 5,913 (5,913) over MATERIALS, APPARATUS AND EQUIPMENT 0 1 (1) over AUDIO VISUAL 10 8 2 under PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 2 under TV LICENCES - EDUCATION 1 1 0 - FOODSTUFFS - GENERAL 2 (6) 8 under PROTECTIVE CLOTHING & UNIFORMS 44 35 9 under OTHER SUPPLIES AND SERVICES 278 214 64 under HEALTH AND SAFETY 1 2 (1) over CATERING - CONTRACT 1 0 1 under MAJOR SUPPLY OF ELECTRICAL POWER 0 1 (1) over OUTSOURCED MAIL 0 22 (22) over DELIVERY CHARGE 0 1 (1) over BULK BUYING DISCOUNT 0 (2) 2 under SUPPLIES AND SERVICES 13,901 12,536 1,365 under 118
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 15 PERIOD 15 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 2023/24 TO DATE AMOUNT Under TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 2 (2) over PURCHASE OF PLANT 125 133 (8) over FLEET SERVICES - FUEL 1 8 (7) over FLEET SERVICES - VEHICLE HIRE 36 36 0 - POOL CAR RECHARGE - RENTAL CHARGE 97 40 57 under POOL CAR RECHARGE - FUEL 26 0 26 under POOL CAR RECHARGE - ADDITIONAL CHARGES 1 1 0 - OTHER TRANSPORT COSTS 1 11 (10) over TRANSPORT INSURANCE 44 67 (23) over LICENCES 1 1 0 - PLANT SERVICES 7 39 (32) over FLEET SERVICE CHARGES VEHICLE MAINTENANCE 329 699 (370) over FLEET SERVICE CHARGES UNSCHEDULED LABOUR 1 0 1 under FLEET SERVICE CHARGES PLANT MAINTENANCE 7 10 (3) over FLEET SERVICE CHARGES ASSET MODIFICATIONS 15 3 12 under FLEET SERVICE CHARGES LEASING 1,397 1,236 161 under FLEET SERVICE CHARGES HIRED VEHICLES 202 247 (45) over FLEET SERVICE CHARGES CONTRACT HIRE 53 26 27 under FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 117 194 (77) over FLEET SERVICE CHARGES FUEL 842 747 95 under HIRE OF EXTERNAL VEHICLES 6 6 0 - HIRE OF EXTERNAL PLANT 257 75 182 under HIRE OF SCAFOLDING 1,077 682 395 under HIRE OF SKIPS 33 0 33 under EXTERNAL TRANSPORT CONTRACT 40 47 (7) over TAXI CHARGES - CONTRACTED 29 22 7 under TRANSPORT AND PLANT 4,744 4,332 412 under ADMINISTRATION PRINTING AND STATIONERY 83 84 (1) over TELEPHONES 93 44 49 under MOBILE PHONES 50 36 14 under ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 7 4 3 under ADVERTISING - OTHER 6 1 5 under POSTAGES/COURIERS 21 34 (13) over MEMBERSHIP FEES/SUBSCRIPTIONS 13 91 (78) over INSURANCE 216 321 (105) over MEDICAL COSTS 16 35 (19) over LEGAL EXPENSES 16 19 (3) over PETTY OUTLAYS 12 13 (1) over HOSPITALITY / CIVIC RECOGNITION 2 5 (3) over PAYPOINT AGENCY FEES 0 5 (5) over OTHER ADMIN COSTS 13 6 7 under TRAINING 0 4 (4) over INTERNAL SUPPORT SERVICES ALLOCATION 457 458 (1) over CENTRAL ADMINISTRATION 2,895 2,895 0 - ADMINISTRATION 3,900 4,055 (155) over 119
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 15 PERIOD 15 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 2023/24 TO DATE AMOUNT Under PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,523 2,441 82 under PAYMENTS TO OTHER BODIES 1,186 979 207 under SUPPORTING PEOPLE INTERNAL PROVIDER 1,130 1,212 (82) over SUPPORTING PEOPLE EXTERNAL PROVIDER 732 608 124 under HOUSING ADMINISTRATION 885 885 0 - ASSISTANCE TO HOME OWNERS 1,982 2,242 (260) over PRIVATE INDIVIDUALS - GENERAL 155 154 1 under PAYMENT TO OTHER BODIES 8,593 8,521 72 under PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 0 7 (7) over PAYMENT TO PRIVATE CONTRACTOR 12,484 12,796 (312) over PAYMENT TO EXTERNAL CONSULTANTS 381 569 (188) over PAYMENT TO CONTRACTORS 12,865 13,372 (507) over TRUST FUND EXPENDITURE 0 0 0 - FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 152 184 (32) over INTEREST ON REVENUE BALANCES 2 0 2 under FINANCING CHARGES 154 184 (30) over TOTAL EXPENDITURE 119,177 117,921 1,256 under INCOME CONTRIBUTIONS FROM OTHER BODIES (1,126) (2,835) 1,709 over rec SALES - DEPARTMENTS OF THE AUTHORITY (460) (431) (29) under rec FEES AND CHARGES - GENERAL (580) (693) 113 over rec FEES AND CHARGES - DEPARTMENTS OF THE A (48) (46) (2) under rec RENTAL INCOME (4,775) (4,639) (136) under rec HOUSE RENTS (6,153) (6,314) 161 over rec OTHER INCOME (8,454) (8,042) (412) under rec REALLOCATION OF CENTRAL SUPPORT COSTS (937) (1,046) 109 over rec REALLOCATION OF SUPPORT COSTS (1,541) (1,477) (64) under rec RECOVERY FROM CAPITAL (33,368) (28,135) (5,233) under rec RECHARGES - DEPARTMENTS OF AUTHORITY (43,792) (44,853) 1,061 over rec MANUAL RECHARGES - DEPARTMENTS OF AUTHORITY 0 (2,974) 2,974 over rec INCOME (101,234) (101,485) 251 over rec NET EXPENDITURE 17,943 16,436 1,507 under 120
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Appendix E Housing and Technical Resources - HRA Variance Analysis 2023/24 (Period 15) Subjective Head Variance Subjective line Service / amount Explanation Property Costs (6,040k) over Repairs and Maintenance – Internal and External Contractor – (6,135k) 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 – 158k 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. Supplies and Services (296k) over Computer Equipment Purchase/Rental/Maintenance – (193k) over HRA This reflects a change to the timing of the new IT system under development and the costs to support existing IT systems. 8 121
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) IT Equipment Maintenance Contract – (47k) over HRA This reflects a change to the timing of the new IT system under development and the costs to support existing IT systems. Payments to Other Bodies (7,144k) over Other Committees of the Authority – (7,148k) over HRA The overspend is due to the release of HRA surplus to the General Fund from reduced CFCR requirement in the financial year (see below). Financing Charges 16,785k under Interest – Debt Charges – 8,249k under CFCR – 7,116k under Interest on Revenue Balances – 1,661k under HRA The overall level of debt charge was lower than anticipated due to the profile of funding requirements. The underspend is due to the reduced CFCR requirement in the financial year from the use of general capital grant to fund the 2023/24 Housing Capital Programme. The level of interest received reflects the level of balances and interest rates being higher than anticipated. 122
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Subjective Head Variance Subjective line Service / amount Explanation Income (3,129k) under recovered House Rents – 846k over recovered HRA The over recovery is due to the timing of new builds which completed ahead of the anticipated profiles. Insurance Recoveries – 969k over recovered HRA This over recovery reflects an increase in the level of insurable repairs carried out along with the recovery of the severe weather insurance claim. Other Income – (134k) under recovered HRA Closure of Lindsay House has reduced income. This is offset with lower expenditure. Year End Transfer from the Balance Sheet – (5,267k) 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. * The underlined variances represent new variances since the last report. 123
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 15 PERIOD 15 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 TO DATE AMOUNT Under EMPLOYEE COSTS APT & C BASIC 11,776 11,750 26 under APT & C OVERTIME 78 102 (24) over APT & C SUPERANNUATION 2,097 2,133 (36) over APT & C NIC 1,120 1,081 39 under MANUAL BASIC 0 4 (4) over TRAVEL AND SUBSISTANCE 28 6 22 under OTHER EMPLOYEE COSTS 0 63 (63) over PENSION INCREASES 211 224 (13) over REDUNDANCY 0 6 (6) over EMPLOYEE COSTS 15,310 15,369 (59) over PROPERTY COSTS RATES 105 68 37 under SCOTTISH WATER - UNMETERED CHARGES 4 0 4 under SCOTTISH WATER - METERED CHARGES 8 19 (11) over RENT 6 0 6 under SERVICE CHARGE 65 117 (52) over OTHER ACCOMMODATION COSTS 31 0 31 under PROPERTY INSURANCE 1,484 1,485 (1) over SECURITY COSTS 55 4 51 under GROUND MAINTENANCE 4,465 4,360 105 under GROUNDS MAINTENANCE ADDITIONAL WORKS 0 1 (1) over REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 34,277 40,389 (6,112) over LIFE CYCLE MAINTENANCE 0 95 (95) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 877 900 (23) over HOUSING - RENT FREE ACCOMMODATION 155 248 (93) over HOUSING - RENT W/O UNLET PERIODS 2,445 2,899 (454) over HOUSING - RENT W/O BAD PERIODS 2,470 1,858 612 under ASBESTOS 139 81 58 under FIXED ELECTRICAL 0 2 (2) over EPC 0 2 (2) over ELECTRICITY - CONTRACT 1,358 1,411 (53) over GAS 436 415 21 under HEATING OIL 54 39 15 under SOLID FUEL 3 0 3 under FIXTURE & FITTINGS 58 172 (114) over JANITOR SERVICE 74 30 44 under CLEANING CONTRACT 468 469 (1) over CLEANING MATERIALS 60 26 34 under WINDOW CLEANING 16 11 5 under PEST CONTROL 122 141 (19) over REFUSE UPLIFT 0 39 (39) over REMOVAL & STORAGE COSTS 14 14 0 - OTHER PROPERTY COSTS 33 27 6 under PROPERTY COSTS 49,282 55,322 (6,040) over 124
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 15 PERIOD 15 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 TO DATE AMOUNT Under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 473 631 (158) over COMPUTER EQUIPMENT RENTAL 0 24 (24) over COMPUTER EQUIPMENT MAINTENANCE 0 11 (11) over I.T. EQUIPMENT MAINT-CONTRACT 75 122 (47) over I.T. ELECTRONIC MESSAGING 0 5 (5) over EQUIPMENT, APPARATUS AND TOOLS 13 12 1 under FURNITURE - OFFICE 10 8 2 under FURNITURE - GENERAL 0 1 (1) over MATERIALS 0 6 (6) over MATERIALS, APPARATUS AND EQUIPMENT 0 4 (4) over FOODSTUFFS - GENERAL 6 25 (19) over PROTECTIVE CLOTHING & UNIFORMS 12 7 5 under LAUNDRY COSTS 16 15 1 under OTHER SUPPLIES AND SERVICES 33 44 (11) over HEALTH AND SAFETY 15 9 6 under CATERING - CONTRACT 0 1 (1) over OUTSOURCED MAIL 0 24 (24) over SUPPLIES AND SERVICES 653 949 (296) over TRANSPORT AND PLANT POOL CAR RECHARGE - RENTAL CHARGE 26 11 15 under POOL CAR RECHARGE - FUEL 6 0 6 under POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 1 under OTHER TRANSPORT COSTS 0 10 (10) over FLEET SERVICE CHARGES VEHICLE MAINTENANCE 23 31 (8) over FLEET SERVICE CHARGES LEASING 72 62 10 under FLEET SERVICE CHARGES HIRED VEHICLES 34 0 34 under FLEET SERVICE CHARGES CONTRACT HIRE 0 14 (14) over FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 8 11 (3) over FLEET SERVICE CHARGES FUEL 22 15 7 under HIRE OF SCAFOLDING 0 19 (19) over STORAGE 4 0 4 under TRANSPORT AND PLANT 196 173 23 under 125
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 15 PERIOD 15 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 TO DATE AMOUNT Under ADMINISTRATION PRINTING AND STATIONERY 61 75 (14) over BULK PRINTING 52 85 (33) over TELEPHONES 73 80 (7) over MOBILE PHONES 27 25 2 under ADVERTISING - OTHER 12 0 12 under POSTAGES/COURIERS 132 145 (13) over SMS MESSAGING 0 6 (6) over MEMBERSHIP FEES/SUBSCRIPTIONS 38 58 (20) over MEDICAL COSTS 25 32 (7) over LEGAL EXPENSES 61 60 1 under PETTY OUTLAYS 4 1 3 under HOSPITALITY / CIVIC RECOGNITION 0 8 (8) over GIRO BANK AGENCY FEES 9 0 9 under PAYPOINT AGENCY FEES 28 37 (9) over INTERNET AGENCY FEES 6 0 6 under OTHER ADMIN COSTS 15 30 (15) over CONFERENCES - OFFICIALS 7 2 5 under INTERNAL SUPPORT SERVICES ALLOCATION 5,020 5,019 1 under ADMINISTRATION 5,570 5,663 (93) over PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,909 10,057 (7,148) over GRANTS TO VOLUNTARY ORGANISATIONS 2 0 2 under PAYMENTS TO VOLUNTARY ORGANISATIONS 31 35 (4) over PAYMENTS TO OTHER BODIES 32 26 6 under PRIVATE INDIVIDUALS - GENERAL 147 147 0 - PAYMENT TO OTHER BODIES 3,121 10,265 (7,144) over PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 80 81 (1) over PAYMENT TO EXTERNAL CONSULTANTS 20 66 (46) over PAYMENT TO CONTRACTORS 100 147 (47) over 126
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 15 PERIOD 15 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 TO DATE AMOUNT Under FINANCING CHARGES PRINCIPAL-DEBT CHARGES 0 5 (5) over INTEREST-DEBT CHARGES 17,953 9,704 8,249 under EXPENSES-DEBT CHARGES 0 171 (171) over I.T. EQUIPMENT LEASING-CONTRACT 67 132 (65) over CFCR 27,162 20,046 7,116 under INTEREST ON REVENUE BALANCES (67) (1,728) 1,661 under FINANCING CHARGES 45,115 28,330 16,785 under TOTAL EXPENDITURE 119,347 116,218 3,129 under INCOME SPECIFIC GRANT 0 (10) 10 over rec CONTRIBUTIONS FROM OTHER BODIES 0 (38) 38 over rec SALES - DEPARTMENTS OF THE AUTHORITY (885) (1,128) 243 over rec FEES AND CHARGES - GENERAL (3,047) (3,323) 276 over rec RENTAL INCOME (449) (471) 22 over rec HOUSE RENTS (104,668) (105,514) 846 over rec LOCK UP RENTS (2,679) (2,627) (52) under rec INSURANCE RECOVERIES (250) (1,219) 969 over rec OTHER INCOME (1,745) (1,611) (134) under rec REALLOCATION OF SUPPORT COSTS (717) (619) (98) under rec RECOVERY FROM CAPITAL 0 22 (22) under rec TMC BALANCE TO BAL SHEET 0 (40) 40 over rec YEAR END T/FER TO BALANCE SHEET (4,907) 360 (5,267) under rec INCOME (119,347) (116,218) (3,129) under rec NET EXPENDITURE 0 0 0 - 127
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Appendix F South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 31 March 2024 (No 15) Social Work Resources Committee Annual Forecast Annual Annual Budget Actual Variance Budget for Year Forecast Forecast Proportion to Period 15 31/03/24 Before Variance Variance 31/03/24 31/03/24 Before Transfers Before After Before Transfers Transfers Transfers Transfers Service Departments :- £m £m £m £m £m £m £m Performance and Support Services 6.395 6.210 0.185 0.185 6.395 6.062 0.333 under Children and Families 46.692 46.982 (0.290) (0.290) 46.692 47.160 (0.468) over Adults and Older People 182.657 182.657 0.000 0.000 182.657 182.657 0.000 under Justice and Substance Misuse 1.466 1.361 0.105 0.105 1.466 1.331 0.135 under Position Before Transfer to Reserves 237.210 237.210 0.000 0.000 237.210 237.210 0.000 Transfers to Reserves as at 31/03/2024 0.000 0.000 0.000 Position After Transfers to Reserves at 31/03/2024 237.210 237.210 0.000 8 129
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Social Work Resources Variance Analysis 2023/24 (Period 15) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (1,786k) over Admin & Clerical Staff – 546k under Performance and Support – 328k under The underspends relate to staffing vacancies which are being filled in 2024/25. Adult and Older People – 147k under This underspend relates to Scheduling Assistant vacancies in Homecare, which are being recruited in 2024/25. This is offset by overtime costs in Managerial Support Specialist Staff (below). Managerial Support Specialist Staff - (1,296k) over Performance and Support – (64k) over This overspend is a result of turnover being less than anticipated to date. Children and Families – (153k) over This overspend is a result of turnover being less than anticipated. Adult and Older People – (1,210) over This overspend is a result of turnover being less than anticipated to date, and overtime spend to cover the Scheduling Assistant vacancies in Homecare. Justice – 131k under This is a result of vacancies which are actively being recruited in 2024/25. 130
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Basic Grade Social Workers – 1,754k under Children and Families - 1,422k under This is a result of vacancies which are actively being recruited in 2024/25. Adult and Older People – 246k under This is a result of vacancies which are actively being recruited in 2024/25. Justice – 87k under This is a result of vacancies which are actively being recruited in 2024/25. Hospital Social Workers – (169k) over Adult and Older People – (169k) over 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. Instructors – 153k under Adult and Older People – 153k under This is a result of vacancies which are being actively recruited in 2024/25. Care Staff – 126k under Children and Families – (369k) over This overspend is due to the level of overtime being incurred to manage staff absences due to sickness, maternity leave etc. Adult and Older People – 495k under This is a result of vacancies which are actively being recruited in 2024/25. 131
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Other Employee Costs – 66k under Children and Families – 113k under The underspend reflects the recruitment of staff funded from the Whole Family Wellbeing Fund. Recruitment is now complete. Adult and Older People – (101k) over This overspend is in relation to agency staff and is offset by an underspend in Social Workers. Additional Pension Costs – (88k) over Adult and Older People – (83k) over This overspend is attributable to payments in lieu of notice / ill health retirals and is offset by underspends in basic pay. Property Costs 236k under Repairs & Maintenance – Internal Contractors – (118k) over Adult and Older People – (91k) over This planned overspend relates to refurbishment works to reduce floor capacity. Gas - 155k under Adult and Older People – 153k under The underspend reflects a reduction in consumption and price. Cleaning & Janitorial Supplies - 144k under Adult and Older People – 145k under New funding allocated for increased cleaning was less than estimated due to changes in specification. 132
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Other Property Costs - 96k under Children and Families – 51k under This underspend is for planned property maintenance that will not take place until the new financial year. Supplies and Services 120k under Supplies for Clients – 108k under Children and Families – 69k under The underspend is due to the phased implementation of the new family hubs. All four hubs are now fully operational. Transport and Plant (332k) over Pool Car Charges – Rental – (50k) over Children and Families – (68k) over This is due to an increase in pool car usage. Other Transport Costs – (248k) over Children and Families – (99k) over This reflects the commitments in respect of transporting children to and from school or respite. Adult and Older People – (151k) over This overspend is a result of the increased cost of taxi provision for services. Fleet Service Charges – Vehicle Maintenance – (126k) over Adult and Older People – (105k) over This overspend relates to leasing charges for vehicles within Home Care required to deliver the service. 133
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont.) Fleet Service Charges – Leasing – 61k under Adult and Older People – 76k under This underspend reflects the costs of meeting current service delivery requirements. Administration 304k under Mobile Phones – 271k under Adult and Older People – 247k under This underspend is due to a new contract being implemented resulting in lower charges. Payments to Other Bodies 385k under Payments to Voluntary Organisations – 103k under Children and Families – 100k under This underspend relates to Supported Accommodation which is being used to fund pressures elsewhere within the Service. Payment to Other Bodies – 501k under Children and Families – 302k under Adult and Older People – 164k under This is a temporary funding solution due to service changes and is required in full next financial year. This is an in year non- recurring underspend. Private Individuals – General – 206k under Children and Families – 209k under The underspend relates to the Supported Carer and short break service where recruitment for the service is ongoing. Social Work – Foster Parents – (259k) over Children and Families – (259k) over This overspend is a result of the continuing requirement for children’s external foster placements. 134
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Other Bodies (cont.) Social Work – Adoption Allowances – (76k) over Children and Families – (76k) over This overspend is due to an increase in the number of families being supported with adoption allowances, post adoption. Direct Payments – (75k) over Adult and Older People – (75k) over This overspend is due to an increase in demand for Direct Payments, under Self Directed Support legislation. Payment to Contractors (2,571k) over Long Term Care – (1,055k) over Children and Families - (1,674k) over This overspend is a result of the continuing requirement for children’s residential external school placements. Adult and Older People – 619k under This underspend relates to Care Homes based on current commitments and if offset in part by the overspend in Free Personal Care. CET Allocations – Home Care - (347k) over Adult and Older People – (376k) over This overspend reflects the current demand for the external home care service. Respite – (188k) over Children and Families – (55k) over The overspend reflects the demand for respite services to support young people and their families. 135
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Subjective Head Variance Subjective line Service / amount Explanation Adult and Older People – (133k) over The overspend reflects the demand for respite services to support adult and older users. Day Care – (151k) over Adult and Older People – (151k) over This overspend reflects the current demand for the external day care service. Home Support – (209k) over Adult and Older People – (209k) over This overspend reflects the current demand for the external home support service. Free Personal Nursing Care – (228k) over Adult and Older People – (228k) over The overspend is a result of an Increase in the number of service users who are Free Personal Nursing Care only. This overspend is offset with underspend in long term care. Respite awaiting long term care – (342k) over Adult and Older People – (342k) over The overspend reflects the demand for respite services to support adult and older users who require long term care. Payments to Contractors (cont.) Payment to Contractor – Misc. – (50k) over Adult and Older People – (65k) over This overspend reflects the current demand for the external home care service. 136
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Subjective Head Variance Subjective line Service / amount Explanation Transfer Payments (255k) over Direct Assistance – (241k) over Children and Families – (221k) over This overspend relates to the payment of kinship care allowances where demand is increasing. Income 388k over recovered Contributions from Other Bodies – 241k over recovered Fees and Charges - General – 137k over recovered Children and Families – 290k over recovered Justice – (64k) under recovered Adult and Older People – 137k over recovered This is due to funding received being greater than budgeted in respect of Unaccompanied Asylum- Seeking Children and Care Payments to Contractors. This under recovery is offset by an underspend in employee costs (as mentioned above). This over recovery relates to non-recurring income received in respect of recovery of prior year care costs from service users. * The underlined variances represent new variances since the last report. 137
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 15 PERIOD 15 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 TO DATE AMOUNT Under EMPLOYEE COSTS TEACHERS OVERTIME 0 1 (1) over ADMIN & CLERICAL STAFF - APT&C BASIC 5,668 4,952 716 under ADMIN & CLERICAL STAFF - APT&C OVERTIME 0 202 (202) over ADMIN & CLERICAL STAFF - APT&C SUPERANNUATION 992 938 54 under ADMIN & CLERICAL STAFF - APT&C NIC 409 431 (22) over MANAGERIAL SUPPORT SPECIALIST STAFF BASIC 24,246 24,620 (374) over MANAGERIAL SUPPORT SPECIALIST STAFF OVERTIME 119 810 (691) over MANAGERIAL SUPPORT SPECIALIST STAFF SUPERANNUATION 4,518 4,590 (72) over MANAGERIAL SUPPORT SPECIALIST STAFF NIC 2,563 2,722 (159) over BASIC GRADE SOCIAL WORKERS BASIC 12,031 10,558 1,473 under BASIC GRADE SOCIAL WORKERS OVERTIME 44 92 (48) over BASIC GRADE SOCIAL WORKERS SUPERANNUATION 2,254 2,070 184 under BASIC GRADE SOCIAL WORKERS NIC 1,324 1,179 145 under HOSPITAL SOCIAL WORKERS BASIC 448 571 (123) over HOSPITAL SOCIAL WORKERS OVERTIME 0 18 (18) over HOSPITAL SOCIAL WORKERS SUPERANNUATION 86 98 (12) over HOSPITAL SOCIAL WORKERS NIC 46 62 (16) over INSTRUCTORS BASIC 1,434 1,298 136 under INSTRUCTORS SUPERANNUATION 243 239 4 under INSTRUCTORS NIC 129 116 13 under CARE STAFF - APT&C BASIC 18,757 18,197 560 under CARE STAFF - APT&C OVERTIME 815 1,241 (426) over CARE STAFF - APT&C SUPERANNUATION 3,275 3,320 (45) over CARE STAFF - APT&C NIC 1,854 1,817 37 under HOME CARERS BASIC 27,809 27,457 352 under HOME CARERS OVERTIME 1,977 2,004 (27) over HOME CARERS SUPERANNUATION 5,038 4,777 261 under HOME CARERS NIC 2,840 2,811 29 under TRAVEL AND SUBSISTENCE 394 333 61 under OTHER EMPLOYEE COSTS 1,240 1,174 66 under PENSION INCREASES 328 309 19 under ADDITIONAL PENSION COSTS 0 88 (88) over EMPLOYEE COSTS 120,881 119,095 1,786 under 138
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 15 PERIOD 15 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 TO DATE AMOUNT Under PROPERTY COSTS RATES 385 381 4 under SCOTTISH WATER - UNMETERED CHARGES 35 4 31 under SCOTTISH WATER - METERED CHARGES 178 211 (33) over RENT 523 553 (30) over BED AND BREAKFAST 0 1 (1) over PROPERTY INSURANCE 292 297 (5) over SECURITY COSTS 3 4 (1) over GROUND MAINTENANCE 3 0 3 under GROUNDS MAINTENANCE ADDITIONAL WORKS 0 5 (5) over REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 0 118 (118) over LIFE CYCLE MAINTENANCE 0 2 (2) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 63 69 (6) over GAS HEATING LEASE COSTS 0 1 (1) over ELECTRICITY - CONTRACT 926 879 47 under GAS 1,056 901 155 under FIXTURE & FITTINGS 0 1 (1) over CLEANING CONTRACT 386 390 (4) over CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 328 184 144 under HEALTH & HYGIENE MATERIALS 91 135 (44) over WINDOW CLEANING 12 10 2 under PEST CONTROL 1 0 1 under REFUSE UPLIFT 47 44 3 under REMOVAL & STORAGE COSTS 5 4 1 under OTHER PROPERTY COSTS 204 108 96 under PROPERTY COSTS 4,538 4,302 236 under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 557 560 (3) over COMPUTER EQUIPMENT MAINTENANCE 41 10 31 under I.T. EQUIPMENT MAINT-CONTRACT 205 174 31 under I.T. ELECTRONIC MESSAGING 102 150 (48) over EQUIPMENT, APPARATUS AND TOOLS 131 88 43 under SMALL TOOLS 4 4 0 AIDS & ADAPTIONS 2,201 2,221 (20) over SUPPLIES FOR CLIENTS 371 263 108 under FURNITURE - OFFICE 24 41 (17) over FURNITURE - GENERAL 15 32 (17) over FURNISHINGS (INCL. CROCKERY & LINEN) 18 18 0 MATERIALS 11 17 (6) over WILDLIFE AND FLORA 0 0 0 MATERIALS, APPARATUS AND EQUIPMENT 0 23 (23) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC 0 3 (3) over TV LICENCES - EDUCATION 0 1 (1) over FOODSTUFFS - GENERAL 0 2 (2) over PROVISIONS - GENERAL 206 268 (62) over FOOD PURCHASES WITHIN CONTRACT SERVICE 535 511 24 under BEVERAGES 63 47 16 under SCHOOL MILK 38 37 1 under PROTECTIVE CLOTHING & UNIFORMS 701 702 (1) over LAUNDRY COSTS 6 6 0 OTHER SUPPLIES AND SERVICES 51 64 (13) over CATERING - CONTRACT 413 365 48 under CATERING - OUTWITH CONTRACT 64 30 34 under OUTSOURCED MAIL 0 1 (1) over DELIVERY CHARGE 0 1 (1) over BULK BUYING DISCOUNT 0 (2) 2 under SUPPLIES AND SERVICES 5,757 5,637 120 under 139
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 15 PERIOD 15 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 TO DATE AMOUNT Under TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 2 (2) over POOL CAR CHARGES-RENTAL 128 178 (50) over POOL CAR CHARGES-FUEL 42 8 34 under POOL CAR CHARGES-ADDITIONAL COSTS 7 2 5 under OTHER TRANSPORT COSTS 792 1,040 (248) over INSURANCE 24 21 3 under LICENCES 0 1 (1) over FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 73 199 (126) over FLEET SERVICE CHARGES - ASSET MODIFICATIONS 0 2 (2) over FLEET SERVICE CHARGES - LEASING 530 469 61 under FLEET SERVICE CHARGES - HIRED VEHICLES 24 7 17 under FLEET SERVICE CHARGES - CONTRACT HIRE 4 25 (21) over FLEET SERVICE CHARGES - ROAD FUND LICENCES/MOT 29 58 (29) over FLEET SERVICE CHARGES - FUEL 357 378 (21) over FLEET SERVICE CHARGES - DRIVERS 2,665 2,620 45 under HIRE OF EXTERNAL VEHICLES 7 0 7 under HIRE OF SKIPS 0 1 (1) over PUPIL TRANSPORT - OTHER 10 13 (3) over TRANSPORT AND PLANT 4,692 5,024 (332) over ADMINISTRATION PRINTING AND STATIONERY 102 104 (2) over TELEPHONES 210 200 10 under MOBILE PHONES 393 122 271 under ADVERTISING - RECRUITMENT 4 4 0 ADVERTISING - OTHER 12 6 6 under POSTAGES/COURIERS 55 50 5 under MEMBERSHIP FEES/SUBSCRIPTIONS 53 39 14 under INSURANCE 27 27 0 MEDICAL COSTS 26 63 (37) over LEGAL EXPENSES 297 314 (17) over HOSPITALITY / CIVIC RECOGNITION 7 9 (2) over OTHER ADMIN COSTS 87 35 52 under CONFERENCES - OFFICIALS (incl associated costs) 4 1 3 under TRAINING 40 34 6 under INTERNAL SUPPORT SERVICES ALLOCATION 410 415 (5) over ADMINISTRATION 1,727 1,423 304 under PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 15 38 (23) over OTHER LOCAL AUTHORITIES 25 46 (21) over GRANTS TO VOLUNTARY ORGANISATIONS 23 23 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 2,860 2,757 103 under PAYMENTS TO OTHER BODIES 2,703 2,202 501 under PAYMENTS TO HEALTH BOARD 1,458 1,433 25 under PRIVATE INDIVIDUALS - GENERAL 1,144 938 206 under SOCIAL WORK - FOSTER PARENTS 6,782 7,041 (259) over SOCIAL WORK - FOSTER PARENTS DISCRETIONARY PAYMENTS 94 90 4 under SOCIAL WORK - ADOPTION ALLOWANCES 775 851 (76) over DIRECT PAYMENTS 10,048 10,123 (75) over PAYMENT TO OTHER BODIES 25,927 25,542 385 under 140
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 15 PERIOD 15 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 TO DATE AMOUNT Under PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR - DEFAULT 1,510 1,510 0 PAYMENT TO PRIVATE CONTRACTOR - LONG TERM CARE 65,572 66,627 (1,055) over PAYMENT TO PRIVATE CONTRACTOR - CET ALLOCATION - HOME CARE 31,779 32,126 (347) over PAYMENT TO PRIVATE CONTRACTOR - RESPITE 2,660 2,848 (188) over PAYMENT TO PRIVATE CONTRACTOR - DAY CARE 1,082 1,233 (151) over PAYMENT TO PRIVATE CONTRACTOR - HOME SUPPORT 22,229 22,438 (209) over PAYMENT TO PRIVATE CONTRACTOR - FREE PERSONAL NURSING CARE 8,577 8,805 (228) over PAYMENT TO PRIVATE CONTRACTOR - RESPITE AWAIT' LONG TERM CARE 0 342 (342) over PAYMENT TO PRIVATE CONTRACTOR - DAY RELATED ACTIVITIES INCL RESIDENTIAL PLACEMENTS3,775 3,825 (50) over PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 115 112 3 under SLC MANAGED 0 4 (4) over PAYMENT TO CONTRACTORS 137,299 139,870 (2,571) over TRANSFER PAYMENTS DIRECT ASSISTANCE TO PERSONS 4,493 4,734 (241) over SECTION PAYMENTS 83 97 (14) over TRANSFER PAYMENTS 4,576 4,831 (255) over FINANCING CHARGES LEASING CHARGES - FINANCE 1 0 1 under LEASING CHARGES - OPERATIONAL 0 1 (1) over I.T. EQUIPMENT LEASING-CONTRACT 400 461 (61) over FINANCING CHARGES 401 462 (61) over TOTAL EXPENDITURE 305,798 306,186 (388) over INCOME NON RELEVANT GOVERNMENT GRANT (7,744) (7,777) 33 over rec RESOURCE TRANSFER INCOME FROM THE HEALTH BOARD (25,085) (25,080) (5) under rec CONTRIBUTIONS FROM OTHER BODIES (699) (940) 241 over rec SALES - SALE OF MEALS (14) (20) 6 over rec FEES AND CHARGES - GENERAL (5,920) (6,057) 137 over rec FEES AND CHARGES - OTHER LOCAL AUTHORITIES (656) (679) 23 over rec CHARGES TO HEALTH BOARDS (27,571) (27,610) 39 over rec FEES AND CHARGES - OTHER BODIES (19) (18) (1) under rec FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (218) (182) (36) under rec RENTAL INCOME (27) (22) (5) under rec OTHER INCOME (235) (176) (59) under rec REALLOCATION OF SUPPORT COSTS (400) (415) 15 over rec INCOME (68,588) (68,976) 388 over rec NET EXPENDITURE 237,210 237,210 0 141
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 15 August 2024 Report by: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget Monitoring 2024/2025 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] advise the Forum of the forecast for the year to 31 March 2025 for the Council’s General Fund Revenue Account and Housing Revenue Account, and the actual spend position for the period 1 April 2024 to 14 June 2024 [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s):- [recs] (1) that the projected break-even position on the General Fund Revenue Account for 2024/2025, and the actual spend as at 14 June 2024 (section 4 and Appendix 1), be noted; (2) that the projected break-even position on the Housing Revenue Account for 2024/2025, and the actual spend as at 14 June 2024 (section 5 and Appendix 2 of the report), be noted. 3. Background 3.1. This overview report will summarise the projected outturn for 2024/2025 for both the Council’s General Fund (section 4) and for the Housing Revenue Account (section 5). It will also provide the actual spend as at 14 June 2024. 3.2. The Council has adopted a new Financial Management System, Oracle Fusion, which integrates a number of business processes, including HR and Procurement/Payables data. In a financial management context, this will allow us to forecast budget information, and therefore means a change in format in relation to the reports provided to the Forum. This is reflected in the monitoring statements in appendices 1 and 2. 4. General Services 2024/2025 Projected Outturn as at 14 June 2024 4.1. As at 14 June 2024, the projected outturn position for 2024/2025 on the General Services budget is break-even (Appendix 1). 4.2. Section 4.3 onwards provides detail on a number of key budget areas. 4.3. Teacher Numbers: As previously reported, in relation to 2024/2025, the Council has now received notification that the allocation of funding for teacher numbers of £145.5 million for 2024/2025 will be distributed via Specific Resource Grants, and those grants will be conditional on councils agreeing at the outset to maintain teacher numbers. Our share of the £145.5 million funding is £9.379 million. Scottish Government have indicated that they will consider mitigations presented by councils for reducing 9 143
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teachers but that we will not know if mitigations will be acceptable until much later in the year. 4.4. Scottish Government have also indicated that any reduction in funding will be proportionate for the actual number of teachers reduced against the baseline, rather than losing the full amount. 4.5. A further letter is being sent to the Scottish Government in relation to SLC position, as we do expect our teacher numbers to reduce this year. This is due to 2 main areas. The first is a reduction in teacher numbers due to the end of the Council investment in Early Level Teachers, around 46 FTE, which were recruited for a 2-year fixed term period from August 2022. These temporary arrangements have now ended as the temporary funding has been used and therefore our teacher numbers will reduce. Secondly, there is a national reduction in Newly Qualified Teachers (NQTs) compared to last year which has a current impact of 28 FTE fewer NQTs available for the Council. 4.6. COSLA Leaders’ discussions have concluded at this stage that councils cannot sign a grant offer letter that restricts the use of funding in this way. Further engagement with the Scottish Government is being pursued. 4.7. Employers Pension Contribution Increase (Teachers): As of 1 April 2024, the Council’s pension contribution for Teachers’ Pensions was increased from 23% to 26% of basic pay. The cost to the Council is an estimated £5.5 million however, the Council has not yet been notified of funding to support this increase. That said, the Scottish Government expect to receive funding for this from the UK Government and have committed to passing this on to councils. 4.8. School Meal Debt: As advised previously, national School Meal debt fund of £1.500 million was announced by the First Minister in May 2024 to support Local Authorities to cancel School Meal debt. Local Authorities will have the opportunity to bid for one- off funding based on their decision to write off debt at a local level. Funding is available to support retrospective debt prior to April 2024 and applications are to be submitted by 1 August 2024. Officers are considering a bid submission. Information on the bid and its outcome will be provided when known. 5. Housing Revenue Account Position 5.1. As at 14 June 2024, Appendix 2 of the report shows a break-even position on the Housing Revenue Account. 6. Employee Implications 6.1. None. 7. Financial Implications 7.1. As detailed in sections 4 to 5 of the report. 8. Climate Change, Sustainability and Environmental Implications 8.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 9. Other Implications 9.1. The main risk associated with the Council’s Revenue Budget is that there is an overspend. The risk has been assessed as low given the detailed budget management applied across the Resources. The risk is managed through four weekly Budget Monitoring Meetings at which any variance is analysed. In addition, the probable 144
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outturn exercise ensures early warning for corrective action to be taken where appropriate. 9.2. There are no implications for sustainability in terms of the information contained in this report. 10. Equality Impact Assessment and Consultation Arrangements 10.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and therefore no impact assessment is required. 10.2. There is also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director (Finance and Corporate Resources) 25 July 2024 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Financial Ledger and budget monitoring results to 14 June 2024 Contact for Further Information If you would like to inspect the background papers or want further information, please contact:- Lorraine O'Hagan, Head of Finance (Strategy) Ext: 2601 (Tel: 01698 452601) E-mail: lorraine.o'hagan@southlanarkshire.gov.uk 145
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Appendix 1 Revised Projected Projected % Note Year to Date Annual Outturn Outturn Actual Budget Variance Resources: £m £m £m £m Community and Enterprise Resources 124.842 124.842 0.000 0.00% 22.304 Facilities Waste and Grounds 76.062 75.867 0.195 0.26% 13.212 Leisure and Culture 21.738 21.738 0.000 0.00% 4.306 Planning and Regulatory Services 4.678 4.634 0.044 0.94% 0.720 Enterprise and Sustainable Development 5.729 5.719 0.010 0.17% 0.905 Roads, Transportation and Fleet 16.635 16.884 (0.249) (1.50%) 3.161 Education Resources 455.161 455.161 0.000 0.00% 81.810 Education 455.161 455.161 0.000 0.00% 81.810 Finance and Corporate Resources 37.822 37.822 0.000 0.00% 17.203 Finance Services - Strategy 1.858 1.858 0.000 0.00% 0.681 Finance Services - Transactions 16.922 16.922 0.000 0.00% 10.525 Audit and Compliance Services 0.320 0.320 0.000 0.00% 0.100 Information Technology Services 5.904 5.904 0.000 0.00% 3.157 Communications and Strategy Services 2.387 2.387 0.000 0.00% 0.452 Administration and Licensing Services 4.075 4.075 0.000 0.00% 0.955 Personnel Services 6.356 6.356 0.000 0.00% 1.333 Housing & Technical Resources 13.584 13.584 0.000 0.00% 10.716 Housing Services 8.768 8.719 0.049 0.56% 0.433 Property Services 4.816 4.865 (0.049) (1.02%) 10.283 Social Work Resources 233.959 233.959 0.000 0.00% 46.464 Performance and Support Services 6.046 6.046 0.000 0.00% 0.930 Children and Families 46.663 46.663 0.000 0.00% 8.489 Adults and Older People 180.513 180.513 0.000 0.00% 37.010 Justice and Substance Misuse 0.737 0.737 0.000 0.00% 0.035 Joint Boards 1.902 1.902 0.000 0.00% 0.439 867.270 867.270 0.000 0.00% 178.936 Revised Projected Projected Year to Date Annual Outturn Outturn Actual Budget Variance Summary: £m £m £m £m Resources Total 867.270 867.270 0.000 0.00% 178.936 CFCR 0.000 0.000 0.000 0.00% 0.000 Loan Charges 39.589 39.589 0.000 0.00% 0.000 Corporate Items 16.045 16.045 0.000 0.00% 0.585 Employers Contribution - T/f to Reserves 22.965 22.965 0.000 0.00% 0.000 Investments - 23-24 T/f to Reserves 0.325 0.325 0.000 0.00% 0.000 Total Expenditure 946.194 946.194 0.000 0.00% 179.521 Council Tax 181.587 181.587 0.000 0.00% 41.905 Less: Council Tax Reduction Scheme (23.544) (23.544) 0.000 0.00% (5.433) 158.043 158.043 0.000 0.00% 36.472 General Revenue Grant 385.417 385.417 0.000 0.00% 88.942 Non Domestic Rates 364.911 364.911 0.000 0.00% 84.210 Transfer from Reserves 37.823 37.823 0.000 0.00% 0.000 Total Income 946.194 946.194 0.000 0.00% 209.624 Net Expenditure 0.000 0.000 0.000 0.00% (30.103) Period Ended 14 June 2024 (No.3) Revenue Budget Monitoring Report SOUTH LANARKSHIRE COUNCIL 146
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Appendix 2 Revised Projected Projected Year to Date Annual Outturn Outturn % Note Actual Budget Variance Budget Category £m £m £m £m Employee Costs 13.782 13.782 0.000 0.00% 2.607 Property Costs 59.203 59.203 0.000 0.00% 5.407 Supplies and Services 1.543 1.543 0.000 0.00% 0.062 Transport and Plant 0.195 0.195 0.000 0.00% 0.016 Administration 5.594 5.594 0.000 0.00% 0.091 Payment to Other Bodies 2.975 2.975 0.000 0.00% 0.552 Payment to Contractors 0.100 0.100 0.000 0.00% 0.171 Transfer Payments 0.000 0.000 0.000 0.00% 0.000 Financing Charges 33.573 33.573 0.000 0.00% 7.734 Total Controllable Exp. 116.965 116.965 0.000 0.00% 16.640 Total Controllable Inc. (123.398) (123.398) 0.000 0.00% (21.158) Transfer to/(from) Balance Sheet (4.229) (4.229) 0.000 0.00% 0.000 Net Controllable Exp. (10.662) (10.662) 0.000 0.00% (4.518) Loan Charges 10.662 10.662 0.000 0.00% 4.518 Net Controllable Exp. 0.000 0.000 0.000 0.00% 0.000 Variance Explanations No variances to note. Virements None. SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 14 June 2024 (No.3) Housing Revenue Account 147
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 15 August 2024 Report by: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget 2024/2025 - 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 2024/2025 [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s):- [recs] (1) that the 2024/2025 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 14 June 2024. The detailed papers cover the General Services and also the Housing Revenue Account. 3.2. The following 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. 3.4. The Council has adopted a new Financial Management System, Oracle Fusion, which integrates a number of business processes, including HR and Procurement/Payables data. In a financial management context, this will allow us to forecast budget information, and therefore means a change in format in relation to the reports provided to the Financial Resources Scrutiny Forum. This is reflected in appendices A to F. 4. Employee Implications 4.1. None 10 149
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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. 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) 25 July 2024 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Revenue Ledger prints to 14 June 2024 Contact for Further Information If you would like to inspect the background papers or want further information, please contact:- Lorraine O'Hagan, Head of Finance (Strategy) Ext: 2601 (Tel: 01698 452601) E-mail: lorraine.o'hagan@southlanarkshire.gov.uk 150
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Appendix A South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 14 June 2024 (No 3) Community and Enterprise Resources Committee Revised Annual Projected Projected Outturn % Note Year to Date Budget Outturn Variance Actual Service Departments :- £m £m £m £m Facilities, Waste and Grounds 76.062 75.867 0.195 0.26% 13.212 Leisure and Culture 21.738 21.738 0.000 0.00% 4.306 Planning and Regulatory Services 4.678 4.634 0.044 0.94% 0.720 Environmental and Sustainable Devlopment 5.729 5.719 0.010 0.17% 0.905 Roads, Transportation and Fleet 16.635 16.884 (0.249) -1.50% 3.161 Total Community and Enterprise Resources 124.842 124.842 (0.000) 0.00% 22.304 10 151
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Community and Enterprise Resources Variance Analysis 2024/25 (Period 3) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,189k under APT&C Basic/ Overtime/ Superannuation/ National Insurance – 1,189k under Facilities, Waste and Grounds Services - 243k under The variances are mainly due to vacant posts, with recruitment currently being progressed. Planning and Regulatory Services - 70k under Enterprise and Sustainable Development - 22k under Roads, Transportation and Fleet Services - 854k under The variances are mainly due to vacant posts, with recruitment currently being progressed. The underspend could result in reduced recharges to the Roads Client Account and a possible increase in costs on sub-contractors. 152
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (79k) over Water Metered Charges - (11k) over Roads, Transportation and Fleet Services - (11k) over The level of water charges to supply the depots within Roads Contracting is higher than budget. Electricity Contract - (15k) over Roads, Transportation and Fleet Services - (15k) over This projected overspend mainly relates to higher than budgeted electricity expenditure on the charging of electrical vehicles. Cleaning & Janitorial Supplies and Equipment - (46k) over Facilities, Waste and Grounds Services - (40k) over This projected overspend relates to an increase in costs for cleaning materials. Supplies and Services (225k) over Computer Equipment Purchase - (133k) over Planning and Regulatory Services - (30k) over This projected overspend mainly relates to the greater than budgeted costs on the IT system upgrade for IDOX within Planning & Building Standards. Roads, Transportation and Fleet Services - (88k) over This projected overspend mainly relates to increased costs for annual subscriptions for Computer Licenses within Roads. IT Equipment Maintenance - (16k) over Enterprise and Sustainable Development - (16k) over This projected overspend is within Support and relates to IT Leasing costs, being greater than budget. 153
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) Materials - (68k) over Facilities, Waste and Grounds Services - (72k) over This projected overspend mainly relates to an increased level of spend on replacement domestic waste bins within Grounds and Streets. Transport and Plant (801k) over Fleet Services - Vehicle Hires - (500k) over Roads, Transportation and Fleet - (500k) over This projected overspend reflects the demand for vehicle hire and is offset by a corresponding over recovery of income. Fleet Service Charges - Vehicle Maintenance - (156k) over Facilities, Waste and Grounds Services - (109k) over Roads, Transportation and Fleet - (44k) over This projected overspend is due to higher than anticipated charges for routine maintenance within Waste, Streets and Grounds. The overspend is due to higher than anticipated charges for routine maintenance. Fleet Service Charges - Plant Maintenance - 34k under Roads, Transportation and Fleet - 34k under This projected underspend is mainly due to lower than anticipated upkeep of winter plant within Roads General. Fleet Service Charges - Leasing - (128k) over Roads, Transportation and Fleet - (141k) over This projected overspend mainly relates to increased annual charges as a result of the purchase price of new vehicles. 154
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont.) Facilities, Waste and Grounds Services - 20k under This projected underspend is due to a reduction in the number of leased vehicles required within the Streets service. Fleet Service Charges – Hired Vehicles - (108k) over Facilities, Waste and Grounds Services - 17k under Roads, Transportation and Fleet - (125k) over This projected underspend is within Grounds and reflects a reduction in the use of hired vehicles. This projected overspend mainly relates to the higher than budgeted costs for winter plant hire. Income 42k under recovered Fees and Charges - General - (515k) under recovered Facilities, Waste and Grounds Services – (18k) under recovered The projected under recovery is mainly due to lower than budgeted income from care of gardens within grounds services. Roads, Transportation and Fleet - (497k) under recovered The projected under recovery is within parking where the demand is less than anticipated. Fees and Charges - Department of the Authority - 136k over recovered Facilities, Waste and Grounds Services - 136k over recovered This projected over recovery is mainly due to an increase in additional service requests to Waste Services from Housing and Technical Resources for additional bin uplifts. 155
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Fleet Services - 500k over recovered Roads, Transportation and Fleet - 500k over recovered The over recovery reflects the demand for vehicle hire and is offset by a corresponding overspend (as mentioned above). Trading Services Recharges - (175k) under recovered Roads, Transportation and Fleet - (175k) under recovered The current level of income from maintenance works is lower than anticipated within Roads Construction. 156
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South Lanarkshire Council Revised Period 3 Period 3 Period 3 Community & Enterprise Resources Summary Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 24/25 Outturn) EMPLOYEE COSTS APT & C BASIC 78,786 14,316 78,154 632 APT & C OVERTIME 1,630 331 1,631 (1) APT & C SUPERANNUATION 5,279 704 4,422 857 APT & C NIC 6,346 801 6,645 (299) TRAVEL AND SUBSISTENCE 23 1 23 0 OTHER EMPLOYEE COSTS 229 0 229 0 PENSION INCREASES 772 121 772 0 ADDITIONAL PENSION COSTS EMPLOYEE COSTS 93,065 16,274 91,876 1,189 PROPERTY COSTS RATES 1,005 0 1,005 0 SCOTTISH WATER - UNMETERED CHARGES 325 2 325 0 SCOTTISH WATER - METERED CHARGES 155 28 166 (11) RENT 197 4 196 1 SERVICE CHARGE 42 1 42 0 FACTORING CHARGES 16 14 16 0 PROPERTY INSURANCE 288 0 288 0 SECURITY COSTS 44 9 39 5 GROUND MAINTENANCE 8 0 8 0 GROUNDS MAINTENANCE ADDITIONAL WORKS 0 0 0 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 10 1 20 (10) LIFE CYCLE MAINTENANCE 0 2 10 (10) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 31 15 24 7 SOLID FUEL HEATING MAINTENANCE 0 2 0 0 ASBESTOS 0 1 0 0 FIXED ELECTRICAL 0 5 0 0 ELECTRICITY - CONTRACT 5,789 444 5,804 (15) GAS 865 197 865 0 SOLID FUEL 14 0 14 0 JANITORIAL SUPPLIES 1 0 1 0 CLEANING CONTRACT 20 15 20 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 428 77 474 (46) HEALTH & HYGIENE MATERIALS 25 (20) 25 0 PEST CONTROL 0 26 0 0 REFUSE UPLIFT 404 4 404 0 OTHER PROPERTY COSTS 27 2 27 0 PROPERTY COSTS 9,694 829 9,773 (79) 157
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South Lanarkshire Council Revised Period 3 Period 3 Period 3 Community & Enterprise Resources Summary Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 24/25 Outturn) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 588 316 721 (133) COMPUTER EQUIPMENT MAINTENANCE 79 0 79 0 I.T. EQUIPMENT MAINT-CONTRACT 306 64 322 (16) I.T. ELECTRONIC MESSAGING 74 0 74 0 EQUIPMENT, APPARATUS AND TOOLS 878 94 878 0 SMALL TOOLS 107 0 107 0 FURNITURE - GENERAL 3 0 3 0 FURNISHINGS (INCL. CROCKERY & LINEN) 110 2 110 0 MATERIALS 7,242 632 7,310 (68) STOCK/STORE ISSUES 0 215 0 0 MATERIALS, APPARATUS AND EQUIPMENT 9 2 9 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 1 2 0 FOODSTUFFS - GENERAL 5,001 957 5,001 0 PROTECTIVE CLOTHING & UNIFORMS 208 60 213 (5) LAUNDRY COSTS 10 2 10 0 OTHER SUPPLIES AND SERVICES 1,450 36 1,453 (3) CATERING - EXTERNAL 0 2 0 0 MAJOR SUPPLY OF ELECTRICAL POWER 2,498 0 2,498 0 OUTSOURCED MAIL 0 1 0 0 DELIVERY CHARGE 1 0 1 0 SUPPLIES AND SERVICES 18,566 2,384 18,791 (225) TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 3 0 0 PURCHASE OF PLANT 63 3 41 22 FLEET SERVICES - DRIVERS 61 0 68 (7) FLEET SERVICES - FUEL 2,998 345 2,998 0 FLEET SERVICES - VEHICLE HIRE 1,229 161 1,729 (500) POOL CAR CHARGES - RENTAL 64 16 75 (11) POOL CAR CHARGES - FUEL 22 0 18 4 POOL CAR CHARGES - ADDITIONAL COSTS 7 0 5 2 TYRES 0 1 0 0 OTHER TRANSPORT COSTS 78 30 71 7 TRANSPORT INSURANCE 93 0 93 0 LICENCES 491 82 491 0 FLEET SERVICES - REPAIRS 1,917 589 1,917 0 PLANT SERVICES 19 1 19 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 4,297 957 4,453 (156) FLEET SERVICE CHARGES - PLANT MAINTENANCE 269 48 235 34 FLEET SERVICE CHARGES - ASSET MODIFICATION 71 2 61 10 FLEET SERVICE CHARGES - LEASING 5,064 2,276 5,192 (128) FLEET SERVICE CHARGES - HIRED VEHICLES 1,097 150 1,205 (108) FLEET SERVICE CHARGES - CONTRACT HIRE 12 0 12 0 FLEET SERVICE CHARGES - ROAD FUND LICENCE 218 41 210 8 FLEET SERVICE CHARGES - FUEL 3,163 543 3,137 26 FLEET SERVICE CHARGES - DRIVERS 52 0 52 0 HIRE OF EXTERNAL VEHICLES 68 0 60 8 HIRE OF EXTERNAL PLANT 328 69 337 (9) HIRE OF SKIPS 17 5 20 (3) EXTERNAL TRANSPORT CONTRACT 0 18 0 0 PUPIL TRANSPORT - OTHER 126 (10) 126 0 TRANSPORT AND PLANT 21,824 5,330 22,625 (801) 158
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South Lanarkshire Council Revised Period 3 Period 3 Period 3 Community & Enterprise Resources Summary Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 24/25 Outturn) ADMINISTRATION PRINTING AND STATIONERY 127 18 119 8 TELEPHONES 109 0 94 15 MOBILE PHONES 70 0 70 0 ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 0 8 0 ADVERTISING - OTHER 75 16 75 0 POSTAGES/COURIERS 33 5 38 (5) MEMBERSHIP FEES/SUBSCRIPTIONS 55 70 32 23 INSURANCE 260 0 261 (1) MEDICAL COSTS 5 3 20 (15) LEGAL EXPENSES 2 17 37 (35) HOSPITALITY / CIVIC RECOGNITION 3 2 3 0 INTERNET AGENCY FEES 23 6 23 0 SECURITY UPLIFT FEES 26 3 26 0 OTHER ADMIN COSTS 4 0 4 0 TRAINING 3 5 3 0 ADMINISTRATION 803 145 813 (10) PAYMENT TO OTHER BODIES SPTE: ANNUAL BUS SUBSIDY 1,891 448 1,891 0 SPTE: BUS OTHER 258 65 258 0 SPTE: FERRIES 29 7 29 0 SPTE: UNDERGROUND 1,318 330 1,318 0 SPTE: OTHER 1,727 432 1,727 0 SPTE: MAINTENANCE OF BUS SHELTERS AND STOPS 131 65 131 0 OTHER LOCAL AUTHORITIES 75 19 55 20 GRANTS TO VOLUNTARY ORGANISATIONS 22 0 22 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 39 0 39 0 PAYMENTS TO OTHER BODIES 634 3 634 0 EXTERNAL AUDIT FEES 3 2 3 0 ACTIVITIES PROGRAMME 70 7 70 0 COUNSELLING 5 0 5 0 PAYMENT TO OTHER BODIES 6,202 1,378 6,182 20 PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 13,417 1,764 13,417 0 PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 14 302 0 PAYMENT TO PRIVATE CONTRACTOR 37,665 6,837 37,700 (35) PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 0 2 0 0 PAYMENT TO CONTRACTORS 51,384 8,617 51,419 (35) TRANSFER PAYMENTS CONCESSIONARY FARES 617 153 617 0 TRANSFER PAYMENTS 617 153 617 0 FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 207 6 224 (17) FINANCING CHARGES 207 6 224 (17) TOTAL EXPENDITURE 202,362 35,116 202,320 42 159
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South Lanarkshire Council Revised Period 3 Period 3 Period 3 Community & Enterprise Resources Summary Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 24/25 Outturn) INCOME MILK SUBSIDIES FROM THE E.U. (37) 22 (37) 0 CONTRIBUTIONS FROM OTHER BODIES (354) 0 (354) 0 SALES - GENERAL (4,247) (1,064) (4,247) 0 SALES - DEPARTMENTS OF THE AUTHORITY (126) (57) (126) 0 FEES AND CHARGES - GENERAL (9,744) (2,004) (9,229) (515) FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (7,242) (1,598) (7,378) 136 RENTAL INCOME (18) 0 (18) 0 FLEET SERVICES (12,053) (2,409) (12,553) 500 OTHER INCOME (1,507) (103) (1,519) 12 RECOVERY FROM CAPITAL (1,333) 0 (1,333) 0 RECHARGES - DEPARTMENTS OF THE AUTHORITY (40,859) (5,599) (40,684) (175) TOTAL INCOME (77,520) (12,812) (77,478) (42) NET EXPENDITURE 124,842 22,304 124,842 0 160
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Appendix B South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 14 June 2024 (No 3) Education Resources Committee Revised Annual Projected Projected Outturn % Note Year to Date Budget Outturn Variance Actual Service Departments :- £m £m £m £m Education 455.161 455.161 0.000 0.00% 81.810 Total Education Resources 455.161 455.161 0.000 0.00% 81.810 10 161
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Education Resources Variance Analysis 2024/25 (Period 3) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 435k under Teachers Basic - (1,015k) over APT&C Basic - 1,450k under Schools - (1,015k) over Early Years - 1,450k under The projected overspend relates to the increased use of supply teachers for absence cover. The projected underspend mainly relates to Early Years posts and is the result of staff turnover. Transport and Plant (4,098k) over Pupil Transport - Strathclyde Passenger Transport - (4,098k) over Schools - (4,098k) over This is a demand led service and reflects the volume of children requiring mainstream transport to school and increased costs. Administration Costs 53k under Conferences - 53k under Schools - 53k under The underspend relates to expenditure on Early Years’ funded provider meetings being lower than anticipated. Payments to Other Bodies 1,085k under Payments to Other Bodies - 1,100k under Early Years - 1,100k under This projected underspend is due to less than anticipated core Early Years spend including cross boundary charges to other Local Authorities. Transfer Payments 250k under Footwear and Clothing Grants - 250k under Schools - 250k under This projected underspend reflects lower than anticipated expenditure on footwear and clothing grants during the financial year, reflecting current demand. 162
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Subjective Head Variance Subjective Line Service / amount Explanation Income 2,300k over recovered Fees and Charges - Other Local Authorities - 800k over recovered Early Years Fees - 1,500k over recovered Schools - 800k over recovered Early Years - 1,500k over recovered This projected over recovery reflects the increase in income recovered from other Local Authorities for children attending schools in South Lanarkshire. This income is used to support the cost of external placements. This projected over recovery in Early Years’ fees relates to increased uptake of available nursery places beyond 1140 hours. 163
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South Lanarkshire Council Revised Period 3 Period 3 Period 3 Education Resource - Total Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 24/25 Outturn) EMPLOYEE COSTS TEACHERS BASIC 179,644 35,345 180,659 (1,015) TEACHERS SUPERANNUATION 41,344 9,164 41,344 0 TEACHERS NI 18,885 3,915 18,885 0 APT&C BASIC 68,785 12,988 67,335 1,450 APT&C OVERTIME 0 1 0 0 APT&C SUPERANNUATION 4,435 807 4,435 0 APT&C NIC 4,879 1,010 4,879 0 CARE STAFF - APT&C BASIC 0 26 0 0 CARE STAFF - APT&C SUPERANNUATION 0 1 0 0 CARE STAFF - APT&C NIC 0 2 0 0 MANUAL BASIC 0 41 0 0 MANUAL SUPERANNUATION 0 1 0 0 MANUAL NIC 0 2 0 0 SESSIONAL WORK 0 2 0 0 TRAVEL AND SUBSISTANCE 0 2 0 0 PENSION INCREASES 434 45 434 0 PREMATURE RETIRALS 5,041 306 5,041 0 EMPLOYEE COSTS 323,447 63,658 323,012 435 PROPERTY COSTS RATES 17,898 0 17,898 0 SCOTTISH WATER - METERED (DRAINAGE) CHARGES 1,385 0 1,385 0 SCOTTISH WATER - METERED CHARGES 782 216 782 0 RENT 266 38 266 0 SERVICE CHARGE 40 20 40 0 PROPERTY INSURANCE 480 0 480 0 SECURITY COSTS 68 8 68 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 62 2 62 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 0 6 0 0 ADAPTIONS - INTERNAL CONTRACTORS 50 34 50 0 ELECTRICITY - CONTRACT 8,691 616 8,691 0 GAS 4,073 343 4,073 0 HEATING OIL 164 4 164 0 SOLID FUEL 171 78 171 0 JANITOR SERVICE 65 14 65 0 CLEANING CONTRACT 885 117 885 0 CLEANING OUTWITH CONTRACT 8 0 8 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 309 110 309 0 HEALTH & HYGIENE MATERIALS 45 0 45 0 WINDOW CLEANING 7 0 7 0 REFUSE UPLIFT 16 2 16 0 OTHER PROPERTY COSTS 161 0 161 0 OFFICE ACCOM-FACILITIES MANAGEMENT 0 4 0 0 ACCOMMODATION RECHARGE TO USERS 882 0 882 0 PROPERTY COSTS 36,508 1,612 36,508 0 164
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South Lanarkshire Council Revised Period 3 Period 3 Period 3 Education Resource - Total Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 24/25 Outturn) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 87 24 87 0 COMPUTER EQUIPMENT RENTAL 1 0 1 0 I.T. EQUIPMENT MAINT-CONTRACT 2,713 379 2,713 0 I.T. ELECTRONIC MESSAGING 22 0 22 0 EQUIPMENT, APPARATUS AND TOOLS 58 5 58 0 SMALL TOOLS 0 0 0 0 AIDS FOR CLIENTS 117 30 117 0 ADAPTATIONS FOR CLIENTS 0 1 0 0 SUPPLIES FOR CLIENTS 0 1 0 0 FURNITURE - OFFICE 1 0 1 0 FURNITURE - GENERAL 114 1 114 0 FURNISHINGS (INCL. CROCKERY & LINEN) 0 4 0 0 MATERIALS 0 2 0 0 MATERIALS, APPARATUS AND EQUIPMENT 1,889 287 1,914 (25) PUPIL EQUITY FUNDING 7,673 2 7,673 0 LIBRARY/RESOURCE CENTREMATERIALS 81 10 81 0 AUDIO VISUAL 4 0 4 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 4 9 4 0 TV LICENCES - EDUCATION 24 1 24 0 FOODSTUFFS - GENERAL 77 43 77 0 PROTECTIVE CLOTHING & UNIFORMS 11 5 11 0 LAUNDRY COSTS 2 0 2 0 OTHER SUPPLIES AND SERVICES 23 0 23 0 HEALTH AND SAFETY 134 74 134 0 CATERING - CONTRACT 2,749 27 2,749 0 CATERING - OUTWITH CONTRACT 8 1 8 0 CATERING - EXTERNAL 2 3 2 0 DELIVERY CHARGE 1 1 1 0 SUPPLIES AND SERVICES 15,795 910 15,820 (25) TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 18 0 0 POOL CAR CHARGES-RENTAL 0 3 0 0 OTHER TRANSPORT COSTS 2 0 2 0 INSURANCE 3 0 3 0 FLEET SERVICES - REPAIRS 0 1 0 0 FLEET SERVICE CHARGES - SCHEDULED MAINTENANCE 1,587 48 1,587 0 HIRE OF EXTERNAL VEHICLES 10 70 10 0 HIRE OF SKIPS 0 2 0 0 EXTERNAL TRANSPORT CONTRACT 0 2 0 0 PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 5,675 963 5,675 0 PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 6,083 2,783 10,181 (4,098) PUPIL TRANSPORT - OTHER 132 20 132 0 TRANSPORT AND PLANT 13,492 3,910 17,590 (4,098) 165
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South Lanarkshire Council Revised Period 3 Period 3 Period 3 Education Resource - Total Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 24/25 Outturn) ADMINISTRATION PRINTING AND STATIONERY 277 79 277 0 TELEPHONES 229 1 229 0 MOBILE PHONES 7 0 7 0 ADVERTISING - OTHER 11 0 11 0 POSTAGES/COURIERS 72 8 72 0 MEMBERSHIP FEES/SUBSCRIPTIONS 13 48 13 0 INSURANCE 76 0 76 0 MEDICAL COSTS 1 9 1 0 SECURITY UPLIFT FEES 0 1 0 0 OTHER ADMIN COSTS 2 0 2 0 CONFERENCES - OFFICIALS (incl associated costs) 53 0 0 53 TRAINING 89 80 89 0 ADMINISTRATION 830 226 777 53 PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 0 2 0 0 OTHER LOCAL AUTHORITIES 1,431 0 1,446 (15) SCOTTISH QUALIFICATIONS AUTHORITY 1,563 1,558 1,563 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 0 9 0 0 PAYMENTS TO OTHER BODIES 19,682 4,635 18,582 1,100 INDEPENDENT SCHOOL PLACES 3,725 1,039 3,725 0 CONTRACT SPEECH THERAPY 678 0 678 0 SCHOOL ACTIVITIES 104 57 104 0 RESEARCH GRANTS - EDUCATION 13 45 13 0 PARENT COUNCILS (PREV.SCHOOL BOARDS) 28 3 28 0 P.E. FACILITIES 123 0 123 0 ACTIVITIES PROGRAMME 1 26 1 0 COUNSELLING 1,228 110 1,228 0 COPYRIGHT AGREEMENT 0 75 0 0 VAT FREE EXCURSIONS - EDUCATION 0 15 0 0 EDUCATION MANAGEMENT SAVINGS 0 0 0 0 PRIVATE INDIVIDUALS - GENERAL 0 6 0 0 PAYMENT TO OTHER BODIES 28,576 7,580 27,491 1,085 PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 46,332 3,616 46,332 0 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 0 8 0 0 PAYMENT TO CONTRACTORS 46,332 3,624 46,332 0 TRANSFER PAYMENTS RENT REBATES 0 201 0 0 FOOTWEAR & CLOTHING GRANTS 2,273 1,312 2,023 250 WORK EXPERIENCE 22 0 22 0 TRANSFER PAYMENTS 2,295 1,513 2,045 250 166
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South Lanarkshire Council Revised Period 3 Period 3 Period 3 Education Resource - Total Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 24/25 Outturn) FINANCING CHARGES LEASING CHARGES - FINANCE 0 1 0 0 LEASING CHARGES - OPERATIONAL 3 0 3 0 I.T. EQUIPMENT LEASING - CONTRACT 402 68 402 0 FINANCING CHARGES 405 69 405 0 TOTAL EXPENDITURE 467,680 83,102 469,980 (2,300) INCOME GOVERNMENT GRANT - GAELIC EDUCATION (170) (43) (170) 0 GOVERNMENT GRANTS - OTHER EDUCATION GRANTS (8,988) (15) (8,988) 0 CONTRIBUTIONS FROM OTHER BODIES (1,185) (677) (1,185) 0 FEES AND CHARGES - GENERAL 0 (6) 0 0 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (770) 0 (1,570) 800 PLAYGROUP ACCOMMODATION CHARGE (10) (7) (10) 0 EARLY YEARS FEES (435) (542) (1,935) 1,500 RENTAL INCOME (20) 0 (20) 0 COURSE FEES (35) 0 (35) 0 OTHER INCOME (24) (2) (24) 0 ACCOMMODATION INCOME FROM USERS (882) 0 (882) 0 INCOME (12,519) (1,292) (14,819) 2,300 NET EXPENDITURE 455,161 81,810 455,161 0 167
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Appendix C South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 14 June 2024 (No 3) Finance and Corporate Resources Committee Revised Annual Projected Projected Outturn % Note Year to Date Budget Outturn Variance Actual Service Departments :- £m £m £m £m Finance Services - Strategy 1.858 1.858 0.000 0.00% 0.681 Finance Services - Transactions 16.922 16.922 0.000 0.00% 10.525 Audit and Compliance Services 0.320 0.320 0.000 0.00% 0.100 Information Technology Services 5.904 5.904 0.000 0.00% 3.157 Communications and Strategy Services 2.387 2.387 0.000 0.00% 0.452 Administration and Licensing Services 4.075 4.075 0.000 0.00% 0.955 Personnel Services 6.356 6.356 0.000 0.00% 1.333 Total Finance and Corporate Resources 37.822 37.822 0.000 0.00% 17.203 10 169
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Finance and Corporate Resources Variance Analysis 2024/25 (Period 3) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 70k under APT&C Basic, Superannuation, NI / Other Employee Costs – 70k under Finance Services (Strategy) – 42k under The projected underspend is due to anticipated level of turnover during the year. Finance Services (Transactions) – 40k under The underspend relates to vacancies being reviewed in line with service requirements. Supplies and Services (15k) over Computer Equipment Purchase – (15k) over IT Services – (15k) over The projected overspend is due to greater than budgeted IT costs. Administration Costs (20k) over Postages/Couriers – (20k) over Finance Services (Transactions) – (20k over) The overspend in Administration Costs is due to higher than budgeted postage costs for Council Tax billing. Payments to Other Bodies (61k) over External Audit Fees – (58k) over Finance Services (Strategy) – 58k over The projected overspend is a result of the expected uplift for External Audit Fees. Financing Charges (20k) over IT Equipment Leasing Contract – (20k) over Finance Services (Transactions) – (20k) over The overspend in Financing Charges is due to higher than budgeted IT leasing charges. Income 46k over recovered Other Income – 40k over recovered Personnel – 30k over recovered The over-recovery of income relates to greater than budgeted external income and internal recharges 170
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) relating to Modern Apprentices. 171
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South Lanarkshire Council Revised Period 3 Period 3 Period 3 Finance & Corporate Resources - Total Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 24/25 Outturn) EMPLOYEE COSTS TEACHERS OVERTIME 0 1 0 0 APT & C BASIC 26,659 5,123 26,499 160 APT & C OVERTIME 100 45 109 (9) APT & C SUPERANNUATION 1,881 177 1,856 25 APT & C NIC 2,517 510 2,623 (106) MANUAL BASIC 0 9 0 0 MANUAL NIC 0 1 0 0 OTHER EMPLOYEE COSTS 0 0 0 0 PENSION INCREASES 984 94 984 0 EMPLOYEE COSTS 32,141 5,960 32,071 70 PROPERTY COSTS RATES RENT 5 2 5 0 SECURITY COSTS 121 0 121 0 FIXTURE & FITTINGS 1,557 178 1,557 0 OTHER PROPERTY COSTS 2,183 0 2,183 0 PROPERTY COSTS 3,866 180 3,866 0 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 4,400 1,298 4,415 (15) COMPUTER EQUIPMENT MAINTENANCE 2,327 599 2,327 0 I.T. EQUIPMENT MAINT - CONTRACT 595 128 595 0 I.T. ELECTRONIC MESSAGING 76 0 76 0 EQUIPMENT, APPARATUS AND TOOLS 0 16 0 0 SUPPLIES FOR CLIENTS 219 6 219 0 FURNITURE - OFFICE 1 (1) 1 0 MATERIALS 112 15 112 0 MATERIALS, APPARATUS AND EQUIPMENT 2 3 2 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 4 0 4 0 FOODSTUFFS - GENERAL 25 1 2 0 PROTECTIVE CLOTHING & UNIFORMS 2 0 25 0 OTHER SUPPLIES AND SERVICES 36 21 36 0 CATERING - OUTWITH CONTRACT 6 0 6 0 OUTSOURCED MAIL 175 34 175 0 SUPPLIES AND SERVICES 7,980 2,120 7,995 (15) TRANSPORT AND PLANT POOL CAR CHARGES - RENTAL 18 1 18 0 POOL CAR CHARGES - FUEL 3 0 3 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 1 0 1 0 FLEET SERVICE CHARGES - LEASING 2 1 2 0 FLEET SERVICE CHARGES - FUEL 1 0 1 0 FLEET SERVICE CHARGES - DRIVERS 9 0 9 0 TRANSPORT AND PLANT 34 2 34 0 172
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South Lanarkshire Council Revised Period 3 Period 3 Period 3 Finance & Corporate Resources - Total Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 24/25 Outturn) ADMINISTRATION PRINTING AND STATIONERY 524 19 524 0 TELEPHONES 1,567 318 1,567 0 MOBILE PHONES 177 15 177 0 ADVERTISING - RECRUITMENT 29 0 29 0 ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 1 0 1 0 ADVERTISING - OTHER 123 19 123 0 POSTAGES/COURIERS 915 162 935 (20) SMS MESSAGING 10 2 10 0 MEMBERSHIP FEES/SUBSCRIPTIONS 233 3 233 0 INSURANCE 140 0 140 0 MEDICAL COSTS 351 67 351 0 LEGAL EXPENSES 183 40 183 0 HOSPITALITY / CIVIC RECOGNITION 24 0 24 0 PAYPOINT AGENCY FEES 70 15 70 0 SECURITY UPLIFT FEES 2 0 2 0 OTHER ADMIN COSTS 1,604 194 1,604 0 MEMBERS ALLOWANCES 1,871 327 1,871 0 CONFERENCES - MEMBERS (incl associated costs) 11 (14) 11 0 CONFERENCES - OFFICIALS (incl associated costs) 6 0 6 0 TRAINING 762 113 762 0 VOLUNTEERS' EXPENSES 7 1 7 0 INTERNAL SUPPORT SERVICES ALLOCATION 68 0 68 0 ADMINISTRATION 8,678 1,281 8,698 (20) PAYMENT TO OTHER BODIES MANAGEMENT AND TECHNOLOGY TRAINING GRANT 0 1 0 0 YOUTH EMPLOYMENT TRAINING INITIATIVE 0 2 0 0 GRANTS TO VOLUNTARY ORGANISATIONS 679 255 652 27 PAYMENTS TO OTHER BODIES 2,562 666 2,592 (30) EXTERNAL AUDIT FEES 600 0 658 (58) ELECTION COSTS 0 30 0 0 PAYMENT TO OTHER BODIES 3,841 954 3,902 (61) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 28 36 28 0 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 249 29 249 0 PAYMENT TO CONTRACTORS 277 65 277 0 TRANSFER PAYMENTS RENT ALLOWANCE 23,581 3,960 23,581 0 RENT REBATES 41,707 6,591 41,707 0 TRANSFER PAYMENTS 65,288 10,551 65,288 0 FINANCING CHARGES LEASING CHARGES - OPERATIONAL 1 0 1 0 I.T. EQUIPMENT LEASING-CONTRACT 1,254 285 1,274 (20) FINANCING CHARGES 1,255 285 1,275 (20) TOTAL EXPENDITURE 123,360 21,398 123,406 (46) 173
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South Lanarkshire Council Revised Period 3 Period 3 Period 3 Finance & Corporate Resources - Total Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 24/25 Outturn) INCOME NON RELEVANT GOVERNMENT GRANT (850) 0 (850) 0 STATUTORY ADDITIONS - COST OF COLLECTION (865) 0 (865) 0 RENT REBATES SUBSIDY (37,191) (2,755) (37,191) 0 RENT ALLOWANCE SUBSIDY (23,067) (837) (23,067) 0 DWP SUBSIDY (1,170) (187) (1,170) 0 DHP 0 853 0 0 CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (150) (42) (150) 0 CONTRIBUTIONS FROM OTHER BODIES (105) (31) (105) 0 SALES - DEPARTMENTS OF THE AUTHORITY (20) 0 (20) 0 FEES AND CHARGES - GENERAL (4,346) (614) (4,352) 6 CHARGES TO HEALTH BOARDS (45) 0 (45) 0 FEES AND CHARGES - OTHER BODIES (222) (8) (222) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,482) (307) (2,482) 0 HOME LOANS REPAYMENTS (5) (3) (5) 0 BIRTH REGISTRATION (19) (4) (19) 0 DEATH REGISTRATION (73) (12) (73) 0 MARRIAGE STATUTORY FEES (95) (30) (95) 0 EXTRACT ISSUE (88) (18) (88) 0 MARRIAGES (49) (11) (49) 0 CITIZENSHIP CEREMONIES (11) (2) (11) 0 OTHER INCOME (8,007) (187) (8,047) 40 REALLOCATION OF CENTRAL SUPPORT COSTS (6,653) 0 (6,653) 0 REALLOCATION OF SUPPORT COSTS (25) 0 (25) 0 INCOME (85,538) (4,195) (85,584) 46 NET EXPENDITURE 37,822 17,203 37,822 0 174
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Appendix D South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 14 June 2024 (No 3) Housing and Technical Resources Committee Revised Annual Projected Projected Outturn % Note Year to Date Budget Outturn Variance Actual Service Departments :- £m £m £m £m Housing Services 8.768 8.719 0.049 0.56% 0.433 Property Services 4.816 4.865 (0.049) -1.02% 10.283 Total Housing and Technical Resources 13.584 13.584 0.000 0.00% 10.716 10 175
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Housing and Technical Resources (excl HRA) Variance Analysis 2024/25 (Period 3) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 2,024k under APT&C Basic / Overtime / Superannuation / National Insurance – 2,024k under Property Services – 1,157k under The variance relates to vacancies which are actively being recruited in line with Service requirements. Property Services - 900k under The variance reflects the current level of trade operatives and overtime required to meet service demands. Property Costs (1,494k) over Rates – 200k under Property Services - (200k) over The variance relates to an anticipated underspend in rates charges for Montrose House. Service Charges – (348k) over Property Services - (336k) over The overspend relates to the cost of shopping centre service charges which are not recoverable from tenants. Other Accommodation Costs – (276k) over Housing Services – (276k) over The overspend relates to an increase in homelessness stock expenditure. Bed & Breakfast – (148k) over Housing Services – (148k) over The overspend relates to greater than anticipated demand for the service. Repairs & Maintenance – (536k) over Housing Services – (179k) over The overspend relates to an increase in homelessness stock expenditure. 176
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Property Services - (357k) over The overspend relates to additional expenditure in property maintenance. Fixture & Fittings – (375k) over Housing Services – (375k) over This relates to the furniture costs within homeless temporary accommodation and is demand led. Payment to Contractors 525k under Payment to Private Contractors – 825k under Payment to External Consultants – (300k) over Housing Services – 825k under Property Services – (300k) over The underspend relates to commissioned services for Homelessness where expenditure varies according to service requirements. This overspend reflects the requirement to purchase external professional services within the Projects team, to meet current service demands. Income (1,017k) under recovered Rental Income - (200k) under recovered Property Services - (200k) under recovered The under recovery relates to the shopping centre income, which is lower than budgeted due to vacant units. Recovery from Capital/ Recharges - Departments of the Authority - (914k) under recovered Property Services - (914k) under recovered The level of income recovered varies depending on the current workload and the timing of a wide variety of projects. It is offset by a reduction in expenditure. 177
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South Lanarkshire Council Revised Period 3 Period 3 Period 3 Housing & Technical Resources Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 24/25 Outturn) EMPLOYEE COSTS APT & C BASIC 37,086 6,596 35,730 1,356 APT & C OVERTIME 790 213 139 651 APT & C SUPERANNUATION 2,462 422 2,420 42 APT & C NIC 3,785 694 3,810 (25) OTHER EMPLOYEE COSTS 489 31 489 0 PENSION INCREASES 602 69 602 0 ADDITIONAL PENSION COSTS 13 0 13 0 EMPLOYEE COSTS 45,227 8,025 43,203 2,024 PROPERTY COSTS RATES 2,254 0 2,054 200 SCOTTISH WATER - UNMETERED CHARGES 12 (15) 12 0 SCOTTISH WATER - METERED CHARGES 241 40 268 (27) RENT 1,731 520 1,743 (12) SERVICE CHARGE 439 185 787 (348) FACTORING CHARGES 9 0 9 0 OTHER ACCOMMODATION COSTS 2,274 103 2,550 (276) BED AND BREAKFAST 27 15 175 (148) PROPERTY INSURANCE 386 50 386 0 SECURITY COSTS 299 30 299 0 GROUND MAINTENANCE 52 0 52 0 GROUNDS MAINTENANCE ADDITIONAL WORKS 10 1 10 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 2,913 126 3,449 (536) REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 0 1 0 0 LIFE CYCLE MAINTENANCE 754 238 754 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 395 470 395 0 ADAPTIONS - INTERNAL CONTRACTORS 0 9 0 0 GAS MAINTENANCE COSTS 0 2 0 0 ELECTRICAL HEATING MAINTENANCE 0 7 0 0 HOUSING - RENT W/O UNLET PERIODS 712 89 736 (24) HOUSING - RENT W/O BAD PERIODS 778 8 681 97 ASBESTOS 0 16 0 0 ELECTRICITY - CONTRACT 1,446 150 1,497 (51) ELECTRICITY - NON CONTRACT 29 0 31 (2) GAS 576 51 577 (1) HEATING OIL 12 0 12 0 FIXTURE & FITTINGS 920 294 1,295 (375) JANITOR SERVICE 164 152 164 0 CLEANING CONTRACT 407 400 407 0 CLEANING OUTWITH CONTRACT 0 9 0 0 CLEANING MATERIALS 10 2 10 0 WINDOW CLEANING 2 0 2 0 PEST CONTROL 6 0 18 (12) REFUSE UPLIFT 405 2 412 (7) REMOVAL & STORAGE COSTS 48 2 20 28 OTHER PROPERTY COSTS 556 203 556 0 OFFICE ACCOM-FACILITIES MANAGEMENT 1,113 985 1,113 0 ACCOMMODATION RECHARGE TO USERS 33 12 33 0 PROPERTY COSTS 19,013 4,157 20,507 (1,494) 179
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South Lanarkshire Council Revised Period 3 Period 3 Period 3 Housing & Technical Resources Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 24/25 Outturn) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 474 38 474 0 COMPUTER EQUIPMENT MAINTENANCE 6 0 6 0 I.T. EQUIPMENT MAINT-CONTRACT 222 1 223 (1) EQUIPMENT, APPARATUS AND TOOLS 46 22 46 0 SMALL TOOLS 0 0 0 0 ADAPTATIONS FOR CLIENTS 500 45 500 0 FURNITURE - OFFICE 0 1 0 0 MATERIALS 12,330 1,103 12,330 0 STOCK/STORE ISSUES 0 153 0 0 AUDIO VISUAL 10 0 10 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 2 0 TV LICENCES - EDUCATION 1 0 1 0 FOODSTUFFS - GENERAL 2 0 2 0 PROTECTIVE CLOTHING & UNIFORMS 44 5 44 0 OTHER SUPPLIES AND SERVICES 167 5 167 0 HEALTH AND SAFETY 1 0 1 0 CATERING - CONTRACT 1 0 1 0 CATERING - OUTWITH CONTRACT 0 2 0 0 OUTSOURCED MAIL 0 1 0 0 DELIVERY CHARGE 0 0 0 0 BULK BUYING DISCOUNT 0 (1) 0 0 SUPPLIES AND SERVICES 13,806 1,375 13,807 (1) TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 4 0 0 PURCHASE OF PLANT 125 19 125 0 FLEET SERVICES - FUEL 1 4 1 0 POOL CAR RECHARGE - RENTAL CHARGE 98 6 98 0 POOL CAR RECHARGE - FUEL 26 0 24 2 POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 1 0 OTHER TRANSPORT COSTS 0 1 0 0 TRANSPORT INSURANCE 44 0 44 0 PLANT SERVICES 7 0 7 0 FLEET SERVICE CHARGES VEHICLE MAINTENANCE 331 151 331 0 FLEET SERVICE CHARGES UNSCHEDULED LABOUR 1 0 1 0 FLEET SERVICE CHARGES PLANT MAINTENANCE 7 4 7 0 FLEET SERVICE CHARGES ASSET MODIFICATIONS 15 10 15 0 FLEET SERVICE CHARGES LEASING 1,402 88 1,402 0 FLEET SERVICE CHARGES HIRED VEHICLES 205 34 205 0 FLEET SERVICE CHARGES CONTRACT HIRE 48 0 48 0 FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 117 46 117 0 FLEET SERVICE CHARGES FUEL 842 165 842 0 HIRE OF EXTERNAL PLANT 257 24 257 0 HIRE OF SCAFOLDING 1,077 198 1,077 0 HIRE OF SKIPS 33 76 33 0 EXTERNAL TRANSPORT CONTRACT 0 5 0 0 TAXI CHARGES - CONTRACTED 41 1 42 (1) TRANSPORT AND PLANT 4,678 836 4,677 1 180
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South Lanarkshire Council Revised Period 3 Period 3 Period 3 Housing & Technical Resources Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 24/25 Outturn) ADMINISTRATION PRINTING AND STATIONERY 81 20 81 0 TELEPHONES 94 (3) 95 (1) MOBILE PHONES 40 0 38 2 ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 7 0 7 0 ADVERTISING - OTHER 6 0 6 0 POSTAGES/COURIERS 21 3 21 0 SMS MESSAGING 0 0 0 0 MEMBERSHIP FEES/SUBSCRIPTIONS 12 3 12 0 INSURANCE 216 0 223 (7) MEDICAL COSTS 16 2 16 0 LEGAL EXPENSES 18 4 20 (2) PETTY OUTLAYS 12 0 12 0 HOSPITALITY / CIVIC RECOGNITION 2 0 2 0 BANK CHARGES 0 4 0 0 OTHER ADMIN COSTS 13 0 13 0 INTERNAL SUPPORT SERVICES ALLOCATION 457 0 457 0 CENTRAL ADMINISTRATION 2,749 0 2,749 0 ADMINISTRATION 3,744 33 3,752 (8) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,019 7 2,019 0 OTHER LOCAL AUTHORITIES 0 5 0 0 PAYMENTS TO OTHER BODIES 1,120 94 1,164 (44) SUPPORTING PEOPLE INTERNAL PROVIDER 1,129 280 1,129 0 SUPPORTING PEOPLE EXTERNAL PROVIDER 782 4 732 50 HOUSING ADMINISTRATION 885 57 885 0 ASSISTANCE TO HOME OWNERS (69) 196 (33) (36) PRIVATE INDIVIDUALS - GENERAL 168 19 168 0 PAYMENT TO OTHER BODIES 6,034 662 6,064 (30) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 12,770 3,250 11,945 825 PAYMENT TO EXTERNAL CONSULTANTS 306 20 606 (300) PAYMENT TO CONTRACTORS 13,076 3,270 12,551 525 TRUST FUND EXPENDITURE TRANSFER PAYMENTS FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 154 6 154 0 INTEREST ON REVENUE BALANCES 2 0 2 0 FINANCING CHARGES 156 6 156 0 181
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South Lanarkshire Council Revised Period 3 Period 3 Period 3 Housing & Technical Resources Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 24/25 Outturn) TOTAL EXPENDITURE 105,734 18,364 104,717 1,017 INCOME CONTRIBUTIONS FROM OTHER BODIES (2,361) (369) (2,361) 0 SALES - DEPARTMENTS OF THE AUTHORITY (460) 0 (460) 0 FEES AND CHARGES - GENERAL (581) (105) (694) 113 FEES AND CHARGES - DEPARTMENTS OF THE A (48) 0 (48) 0 RENTAL INCOME (4,127) (1,220) (3,927) (200) HOUSE RENTS (6,007) (1,010) (5,994) (13) OTHER INCOME (2,747) (475) (2,793) 46 REALLOCATION OF CENTRAL SUPPORT COSTS (876) 0 (876) 0 REALLOCATION OF SUPPORT COSTS (1,629) 0 (1,580) (49) RECOVERY FROM CAPITAL (31,422) (3,562) (27,721) (3,701) RECHARGES - DEPARTMENTS OF AUTHORITY (41,892) (4,754) (44,679) 2,787 MANUAL RECHARGES - DEPARTMENTS OF AUTHORITY 0 3,847 0 0 INCOME (92,150) (7,648) (91,133) (1,017) NET EXPENDITURE 13,584 10,716 13,584 0 182
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Appendix E Housing and Technical Resources - HRA Variance Analysis 2024/25 (Period 3) There are no variances to report. 10 183
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South Lanarkshire Council Revised Period 3 Period 3 Period 3 Housing Revenue Account Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 24/25 Outturn) EMPLOYEE COSTS APT & C BASIC 11,629 2,228 11,629 0 APT & C OVERTIME 78 12 78 0 APT & C SUPERANNUATION 722 140 722 0 APT & C NIC 1,142 205 1,142 0 PENSION INCREASES 211 22 211 0 EMPLOYEE COSTS 13,782 2,607 13,782 0 PROPERTY COSTS RATES 72 0 72 0 SCOTTISH WATER - UNMETERED CHARGES 4 0 4 0 SCOTTISH WATER - METERED CHARGES 8 2 8 0 RENT 6 0 6 0 SERVICE CHARGE 94 1 94 0 OTHER ACCOMMODATION COSTS 11 0 11 0 PROPERTY INSURANCE 2,160 0 2,160 0 SECURITY COSTS 55 1 55 0 GROUND MAINTENANCE 4,465 203 4,465 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 41,997 3,563 41,997 0 LIFE CYCLE MAINTENANCE 0 9 0 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 877 73 877 0 HOUSING - RENT FREE ACCOMMODATION 266 44 266 0 HOUSING - RENT W/O UNLET PERIODS 2,588 612 2,588 0 HOUSING - RENT W/O BAD PERIODS 3,743 5 3,743 0 ASBESTOS 139 25 139 0 GAS SOUNDNESS TESTING 0 3 0 0 ELECTRICITY - CONTRACT 1,358 133 1,358 0 GAS 436 85 436 0 HEATING OIL 54 11 54 0 SOLID FUEL 4 2 4 0 FIXTURE & FITTINGS 58 33 58 0 JANITOR SERVICE 93 30 93 0 CLEANING CONTRACT 468 493 468 0 CLEANING MATERIALS 60 4 60 0 WINDOW CLEANING 16 32 16 0 PEST CONTROL 122 31 122 0 REFUSE UPLIFT 0 6 0 0 REMOVAL & STORAGE COSTS 14 4 14 0 OTHER PROPERTY COSTS 35 2 35 0 PROPERTY COSTS 59,203 5,407 59,203 0 184
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South Lanarkshire Council Revised Period 3 Period 3 Period 3 Housing Revenue Account Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 24/25 Outturn) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 1,365 13 1,365 0 I.T. EQUIPMENT MAINT-CONTRACT 74 0 74 0 EQUIPMENT, APPARATUS AND TOOLS 13 4 13 0 ADAPTATIONS FOR CLIENTS 0 14 0 0 FURNITURE - OFFICE 10 0 10 0 FURNITURE - GENERAL 0 4 0 0 MATERIALS 0 22 0 0 MATERIALS, APPARATUS AND EQUIPMENT 0 1 0 0 FOODSTUFFS - GENERAL 6 0 6 0 PROTECTIVE CLOTHING & UNIFORMS 12 0 12 0 LAUNDRY COSTS 16 0 16 0 OTHER SUPPLIES AND SERVICES 32 4 32 0 HEALTH AND SAFETY 15 0 15 0 SUPPLIES AND SERVICES 1,543 62 1,543 0 TRANSPORT AND PLANT POOL CAR RECHARGE - RENTAL CHARGE 26 1 26 0 POOL CAR RECHARGE - FUEL 6 0 6 0 POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 1 0 OTHER TRANSPORT COSTS 0 3 0 0 FLEET SERVICE CHARGES VEHICLE MAINTENANCE 158 12 158 0 STORAGE 4 0 4 0 TRANSPORT AND PLANT 195 16 195 0 ADMINISTRATION PRINTING AND STATIONERY 79 51 79 0 BULK PRINTING 68 0 68 0 TELEPHONES 95 0 95 0 MOBILE PHONES 34 0 34 0 ADVERTISING - OTHER 12 0 12 0 POSTAGES/COURIERS 171 12 171 0 SMS MESSAGING 0 5 0 0 MEMBERSHIP FEES/SUBSCRIPTIONS 38 0 38 0 MEDICAL COSTS 25 4 25 0 LEGAL EXPENSES 6 11 6 0 PETTY OUTLAYS 4 0 4 0 HOSPITALITY / CIVIC RECOGNITION 0 0 0 0 GIRO BANK AGENCY FEES 4 0 4 0 PAYPOINT AGENCY FEES 13 7 13 0 INTERNET AGENCY FEES 3 0 3 0 OTHER ADMIN COSTS 15 1 15 0 CONFERENCES - OFFICIALS 7 0 7 0 INTERNAL SUPPORT SERVICES ALLOCATION 5,020 0 5,020 0 ADMINISTRATION 5,594 91 5,594 0 185
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South Lanarkshire Council Revised Period 3 Period 3 Period 3 Housing Revenue Account Annual Actual Forecast Forecast Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 24/25 Outturn) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,909 451 2,909 0 OTHER LOCAL AUTHORITIES 0 0 0 0 GRANTS TO VOLUNTARY ORGANISATIONS 3 0 3 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 31 1 31 0 PAYMENTS TO OTHER BODIES 32 82 32 0 PRIVATE INDIVIDUALS - GENERAL 0 18 0 0 PAYMENT TO OTHER BODIES 2,975 552 2,975 0 PAYMENT TO CONTRACTORS PAYMENT TO LOCAL AUTHORITY CONTRACTOR 0 134 0 0 PAYMENT TO PRIVATE CONTRACTOR 80 3 80 0 PAYMENT TO EXTERNAL CONSULTANTS 20 34 20 0 PAYMENT TO CONTRACTORS 100 171 100 0 TRUST FUND EXPENDITURE TRANSFER PAYMENTS FINANCING CHARGES INTEREST-DEBT CHARGES 10,729 4,518 10,729 0 DEPRECIATION-CAP CHARGES 0 0 0 0 I.T. EQUIPMENT LEASING-CONTRACT 67 2 67 0 CFCR 33,506 7,732 33,506 0 INTEREST ON REVENUE BALANCES (67) 0 (67) 0 FINANCING CHARGES 44,235 12,252 44,235 0 TOTAL EXPENDITURE 127,627 21,158 127,627 0 INCOME SALES - DEPARTMENTS OF THE AUTHORITY (885) (57) (885) 0 FEES AND CHARGES - GENERAL (4,747) (1,324) (4,747) 0 RENTAL INCOME (461) 0 (461) 0 HOUSE RENTS (111,802) (18,787) (111,802) 0 LOCK UP RENTS (2,802) (697) (2,802) 0 INSURANCE RECOVERIES (250) (15) (250) 0 OTHER INCOME (1,734) (278) (1,734) 0 REALLOCATION OF SUPPORT COSTS (717) 0 (717) 0 YEAR END T/FER TO BALANCE SHEET (4,229) 0 (4,229) 0 INCOME (127,627) (21,158) (127,627) 0 NET EXPENDITURE 0 0 0 0 186
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Appendix F South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 31 March 2024 (No 15) Social Work Resources Committee Annual Forecast Annual Annual Budget Actual Variance Budget for Year Forecast Forecast Proportion to Period 15 31/03/24 Before Variance Variance 31/03/24 31/03/24 Before Transfers Before After Before Transfers Transfers Transfers Transfers Service Departments :- £m £m £m £m £m £m £m Performance and Support Services 6.395 6.210 0.185 0.185 6.395 6.062 0.333 under Children and Families 46.692 46.982 (0.290) (0.290) 46.692 47.160 (0.468) over Adults and Older People 182.657 182.657 0.000 0.000 182.657 182.657 0.000 under Justice and Substance Misuse 1.466 1.361 0.105 0.105 1.466 1.331 0.135 under Position Before Transfer to Reserves 237.210 237.210 0.000 0.000 237.210 237.210 0.000 Transfers to Reserves as at 31/03/2024 0.000 0.000 0.000 Position After Transfers to Reserves at 31/03/2024 237.210 237.210 0.000 10 187
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Social Work Resources Variance Analysis 2023/24 (Period 15) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (1,786k) over Admin & Clerical Staff – 546k under Performance and Support – 328k under The underspends relate to staffing vacancies which are being filled in 2024/25. Adult and Older People – 147k under This underspend relates to Scheduling Assistant vacancies in Homecare, which are being recruited in 2024/25. This is offset by overtime costs in Managerial Support Specialist Staff (below). Managerial Support Specialist Staff - (1,296k) over Performance and Support – (64k) over This overspend is a result of turnover being less than anticipated to date. Children and Families – (153k) over This overspend is a result of turnover being less than anticipated. Adult and Older People – (1,210) over This overspend is a result of turnover being less than anticipated to date, and overtime spend to cover the Scheduling Assistant vacancies in Homecare. Justice – 131k under This is a result of vacancies which are actively being recruited in 2024/25. 188
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Basic Grade Social Workers – 1,754k under Children and Families - 1,422k under This is a result of vacancies which are actively being recruited in 2024/25. Adult and Older People – 246k under This is a result of vacancies which are actively being recruited in 2024/25. Justice – 87k under This is a result of vacancies which are actively being recruited in 2024/25. Hospital Social Workers – (169k) over Adult and Older People – (169k) over 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. Instructors – 153k under Adult and Older People – 153k under This is a result of vacancies which are being actively recruited in 2024/25. Care Staff – 126k under Children and Families – (369k) over This overspend is due to the level of overtime being incurred to manage staff absences due to sickness, maternity leave etc. Adult and Older People – 495k under This is a result of vacancies which are actively being recruited in 2024/25. 189
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Other Employee Costs – 66k under Children and Families – 113k under The underspend reflects the recruitment of staff funded from the Whole Family Wellbeing Fund. Recruitment is now complete. Adult and Older People – (101k) over This overspend is in relation to agency staff and is offset by an underspend in Social Workers. Additional Pension Costs – (88k) over Adult and Older People – (83k) over This overspend is attributable to payments in lieu of notice / ill health retirals and is offset by underspends in basic pay. Property Costs 236k under Repairs & Maintenance – Internal Contractors – (118k) over Adult and Older People – (91k) over This planned overspend relates to refurbishment works to reduce floor capacity. Gas - 155k under Adult and Older People – 153k under The underspend reflects a reduction in consumption and price. Cleaning & Janitorial Supplies - 144k under Adult and Older People – 145k under New funding allocated for increased cleaning was less than estimated due to changes in specification. 190
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Other Property Costs - 96k under Children and Families – 51k under This underspend is for planned property maintenance that will not take place until the new financial year. Supplies and Services 120k under Supplies for Clients – 108k under Children and Families – 69k under The underspend is due to the phased implementation of the new family hubs. All four hubs are now fully operational. Transport and Plant (332k) over Pool Car Charges – Rental – (50k) over Children and Families – (68k) over This is due to an increase in pool car usage. Other Transport Costs – (248k) over Children and Families – (99k) over This reflects the commitments in respect of transporting children to and from school or respite. Adult and Older People – (151k) over This overspend is a result of the increased cost of taxi provision for services. Fleet Service Charges – Vehicle Maintenance – (126k) over Adult and Older People – (105k) over This overspend relates to leasing charges for vehicles within Home Care required to deliver the service. 191
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont.) Fleet Service Charges – Leasing – 61k under Adult and Older People – 76k under This underspend reflects the costs of meeting current service delivery requirements. Administration 304k under Mobile Phones – 271k under Adult and Older People – 247k under This underspend is due to a new contract being implemented resulting in lower charges. Payments to Other Bodies 385k under Payments to Voluntary Organisations – 103k under Children and Families – 100k under This underspend relates to Supported Accommodation which is being used to fund pressures elsewhere within the Service. Payment to Other Bodies – 501k under Children and Families – 302k under Adult and Older People – 164k under This is a temporary funding solution due to service changes and is required in full next financial year. This is an in year non- recurring underspend. Private Individuals – General – 206k under Children and Families – 209k under The underspend relates to the Supported Carer and short break service where recruitment for the service is ongoing. Social Work – Foster Parents – (259k) over Children and Families – (259k) over This overspend is a result of the continuing requirement for children’s external foster placements. 192
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Other Bodies (cont.) Social Work – Adoption Allowances – (76k) over Children and Families – (76k) over This overspend is due to an increase in the number of families being supported with adoption allowances, post adoption. Direct Payments – (75k) over Adult and Older People – (75k) over This overspend is due to an increase in demand for Direct Payments, under Self Directed Support legislation. Payment to Contractors (2,571k) over Long Term Care – (1,055k) over Children and Families - (1,674k) over This overspend is a result of the continuing requirement for children’s residential external school placements. Adult and Older People – 619k under This underspend relates to Care Homes based on current commitments and if offset in part by the overspend in Free Personal Care. CET Allocations – Home Care - (347k) over Adult and Older People – (376k) over This overspend reflects the current demand for the external home care service. Respite – (188k) over Children and Families – (55k) over The overspend reflects the demand for respite services to support young people and their families. 193
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Subjective Head Variance Subjective line Service / amount Explanation Adult and Older People – (133k) over The overspend reflects the demand for respite services to support adult and older users. Day Care – (151k) over Adult and Older People – (151k) over This overspend reflects the current demand for the external day care service. Home Support – (209k) over Adult and Older People – (209k) over This overspend reflects the current demand for the external home support service. Free Personal Nursing Care – (228k) over Adult and Older People – (228k) over The overspend is a result of an Increase in the number of service users who are Free Personal Nursing Care only. This overspend is offset with underspend in long term care. Respite awaiting long term care – (342k) over Adult and Older People – (342k) over The overspend reflects the demand for respite services to support adult and older users who require long term care. Payments to Contractors (cont.) Payment to Contractor – Misc. – (50k) over Adult and Older People – (65k) over This overspend reflects the current demand for the external home care service. 194
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Subjective Head Variance Subjective line Service / amount Explanation Transfer Payments (255k) over Direct Assistance – (241k) over Children and Families – (221k) over This overspend relates to the payment of kinship care allowances where demand is increasing. Income 388k over recovered Contributions from Other Bodies – 241k over recovered Fees and Charges - General – 137k over recovered Children and Families – 290k over recovered Justice – (64k) under recovered Adult and Older People – 137k over recovered This is due to funding received being greater than budgeted in respect of Unaccompanied Asylum- Seeking Children and Care Payments to Contractors. This under recovery is offset by an underspend in employee costs (as mentioned above). This over recovery relates to non-recurring income received in respect of recovery of prior year care costs from service users. * The underlined variances represent new variances since the last report. 195
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 15 PERIOD 15 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 TO DATE AMOUNT Under EMPLOYEE COSTS TEACHERS OVERTIME 0 1 (1) over ADMIN & CLERICAL STAFF - APT&C BASIC 5,668 4,952 716 under ADMIN & CLERICAL STAFF - APT&C OVERTIME 0 202 (202) over ADMIN & CLERICAL STAFF - APT&C SUPERANNUATION 992 938 54 under ADMIN & CLERICAL STAFF - APT&C NIC 409 431 (22) over MANAGERIAL SUPPORT SPECIALIST STAFF BASIC 24,246 24,620 (374) over MANAGERIAL SUPPORT SPECIALIST STAFF OVERTIME 119 810 (691) over MANAGERIAL SUPPORT SPECIALIST STAFF SUPERANNUATION 4,518 4,590 (72) over MANAGERIAL SUPPORT SPECIALIST STAFF NIC 2,563 2,722 (159) over BASIC GRADE SOCIAL WORKERS BASIC 12,031 10,558 1,473 under BASIC GRADE SOCIAL WORKERS OVERTIME 44 92 (48) over BASIC GRADE SOCIAL WORKERS SUPERANNUATION 2,254 2,070 184 under BASIC GRADE SOCIAL WORKERS NIC 1,324 1,179 145 under HOSPITAL SOCIAL WORKERS BASIC 448 571 (123) over HOSPITAL SOCIAL WORKERS OVERTIME 0 18 (18) over HOSPITAL SOCIAL WORKERS SUPERANNUATION 86 98 (12) over HOSPITAL SOCIAL WORKERS NIC 46 62 (16) over INSTRUCTORS BASIC 1,434 1,298 136 under INSTRUCTORS SUPERANNUATION 243 239 4 under INSTRUCTORS NIC 129 116 13 under CARE STAFF - APT&C BASIC 18,757 18,197 560 under CARE STAFF - APT&C OVERTIME 815 1,241 (426) over CARE STAFF - APT&C SUPERANNUATION 3,275 3,320 (45) over CARE STAFF - APT&C NIC 1,854 1,817 37 under HOME CARERS BASIC 27,809 27,457 352 under HOME CARERS OVERTIME 1,977 2,004 (27) over HOME CARERS SUPERANNUATION 5,038 4,777 261 under HOME CARERS NIC 2,840 2,811 29 under TRAVEL AND SUBSISTENCE 394 333 61 under OTHER EMPLOYEE COSTS 1,240 1,174 66 under PENSION INCREASES 328 309 19 under ADDITIONAL PENSION COSTS 0 88 (88) over EMPLOYEE COSTS 120,881 119,095 1,786 under 196
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 15 PERIOD 15 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 TO DATE AMOUNT Under PROPERTY COSTS RATES 385 381 4 under SCOTTISH WATER - UNMETERED CHARGES 35 4 31 under SCOTTISH WATER - METERED CHARGES 178 211 (33) over RENT 523 553 (30) over BED AND BREAKFAST 0 1 (1) over PROPERTY INSURANCE 292 297 (5) over SECURITY COSTS 3 4 (1) over GROUND MAINTENANCE 3 0 3 under GROUNDS MAINTENANCE ADDITIONAL WORKS 0 5 (5) over REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 0 118 (118) over LIFE CYCLE MAINTENANCE 0 2 (2) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 63 69 (6) over GAS HEATING LEASE COSTS 0 1 (1) over ELECTRICITY - CONTRACT 926 879 47 under GAS 1,056 901 155 under FIXTURE & FITTINGS 0 1 (1) over CLEANING CONTRACT 386 390 (4) over CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 328 184 144 under HEALTH & HYGIENE MATERIALS 91 135 (44) over WINDOW CLEANING 12 10 2 under PEST CONTROL 1 0 1 under REFUSE UPLIFT 47 44 3 under REMOVAL & STORAGE COSTS 5 4 1 under OTHER PROPERTY COSTS 204 108 96 under PROPERTY COSTS 4,538 4,302 236 under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 557 560 (3) over COMPUTER EQUIPMENT MAINTENANCE 41 10 31 under I.T. EQUIPMENT MAINT-CONTRACT 205 174 31 under I.T. ELECTRONIC MESSAGING 102 150 (48) over EQUIPMENT, APPARATUS AND TOOLS 131 88 43 under SMALL TOOLS 4 4 0 AIDS & ADAPTIONS 2,201 2,221 (20) over SUPPLIES FOR CLIENTS 371 263 108 under FURNITURE - OFFICE 24 41 (17) over FURNITURE - GENERAL 15 32 (17) over FURNISHINGS (INCL. CROCKERY & LINEN) 18 18 0 MATERIALS 11 17 (6) over WILDLIFE AND FLORA 0 0 0 MATERIALS, APPARATUS AND EQUIPMENT 0 23 (23) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC 0 3 (3) over TV LICENCES - EDUCATION 0 1 (1) over FOODSTUFFS - GENERAL 0 2 (2) over PROVISIONS - GENERAL 206 268 (62) over FOOD PURCHASES WITHIN CONTRACT SERVICE 535 511 24 under BEVERAGES 63 47 16 under SCHOOL MILK 38 37 1 under PROTECTIVE CLOTHING & UNIFORMS 701 702 (1) over LAUNDRY COSTS 6 6 0 OTHER SUPPLIES AND SERVICES 51 64 (13) over CATERING - CONTRACT 413 365 48 under CATERING - OUTWITH CONTRACT 64 30 34 under OUTSOURCED MAIL 0 1 (1) over DELIVERY CHARGE 0 1 (1) over BULK BUYING DISCOUNT 0 (2) 2 under SUPPLIES AND SERVICES 5,757 5,637 120 under 197
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 15 PERIOD 15 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 TO DATE AMOUNT Under TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 2 (2) over POOL CAR CHARGES-RENTAL 128 178 (50) over POOL CAR CHARGES-FUEL 42 8 34 under POOL CAR CHARGES-ADDITIONAL COSTS 7 2 5 under OTHER TRANSPORT COSTS 792 1,040 (248) over INSURANCE 24 21 3 under LICENCES 0 1 (1) over FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 73 199 (126) over FLEET SERVICE CHARGES - ASSET MODIFICATIONS 0 2 (2) over FLEET SERVICE CHARGES - LEASING 530 469 61 under FLEET SERVICE CHARGES - HIRED VEHICLES 24 7 17 under FLEET SERVICE CHARGES - CONTRACT HIRE 4 25 (21) over FLEET SERVICE CHARGES - ROAD FUND LICENCES/MOT 29 58 (29) over FLEET SERVICE CHARGES - FUEL 357 378 (21) over FLEET SERVICE CHARGES - DRIVERS 2,665 2,620 45 under HIRE OF EXTERNAL VEHICLES 7 0 7 under HIRE OF SKIPS 0 1 (1) over PUPIL TRANSPORT - OTHER 10 13 (3) over TRANSPORT AND PLANT 4,692 5,024 (332) over ADMINISTRATION PRINTING AND STATIONERY 102 104 (2) over TELEPHONES 210 200 10 under MOBILE PHONES 393 122 271 under ADVERTISING - RECRUITMENT 4 4 0 ADVERTISING - OTHER 12 6 6 under POSTAGES/COURIERS 55 50 5 under MEMBERSHIP FEES/SUBSCRIPTIONS 53 39 14 under INSURANCE 27 27 0 MEDICAL COSTS 26 63 (37) over LEGAL EXPENSES 297 314 (17) over HOSPITALITY / CIVIC RECOGNITION 7 9 (2) over OTHER ADMIN COSTS 87 35 52 under CONFERENCES - OFFICIALS (incl associated costs) 4 1 3 under TRAINING 40 34 6 under INTERNAL SUPPORT SERVICES ALLOCATION 410 415 (5) over ADMINISTRATION 1,727 1,423 304 under PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 15 38 (23) over OTHER LOCAL AUTHORITIES 25 46 (21) over GRANTS TO VOLUNTARY ORGANISATIONS 23 23 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 2,860 2,757 103 under PAYMENTS TO OTHER BODIES 2,703 2,202 501 under PAYMENTS TO HEALTH BOARD 1,458 1,433 25 under PRIVATE INDIVIDUALS - GENERAL 1,144 938 206 under SOCIAL WORK - FOSTER PARENTS 6,782 7,041 (259) over SOCIAL WORK - FOSTER PARENTS DISCRETIONARY PAYMENTS 94 90 4 under SOCIAL WORK - ADOPTION ALLOWANCES 775 851 (76) over DIRECT PAYMENTS 10,048 10,123 (75) over PAYMENT TO OTHER BODIES 25,927 25,542 385 under 198
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 15 PERIOD 15 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 TO DATE AMOUNT Under PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR - DEFAULT 1,510 1,510 0 PAYMENT TO PRIVATE CONTRACTOR - LONG TERM CARE 65,572 66,627 (1,055) over PAYMENT TO PRIVATE CONTRACTOR - CET ALLOCATION - HOME CARE 31,779 32,126 (347) over PAYMENT TO PRIVATE CONTRACTOR - RESPITE 2,660 2,848 (188) over PAYMENT TO PRIVATE CONTRACTOR - DAY CARE 1,082 1,233 (151) over PAYMENT TO PRIVATE CONTRACTOR - HOME SUPPORT 22,229 22,438 (209) over PAYMENT TO PRIVATE CONTRACTOR - FREE PERSONAL NURSING CARE 8,577 8,805 (228) over PAYMENT TO PRIVATE CONTRACTOR - RESPITE AWAIT' LONG TERM CARE 0 342 (342) over PAYMENT TO PRIVATE CONTRACTOR - DAY RELATED ACTIVITIES INCL RESIDENTIAL PLACEMENTS3,775 3,825 (50) over PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 115 112 3 under SLC MANAGED 0 4 (4) over PAYMENT TO CONTRACTORS 137,299 139,870 (2,571) over TRANSFER PAYMENTS DIRECT ASSISTANCE TO PERSONS 4,493 4,734 (241) over SECTION PAYMENTS 83 97 (14) over TRANSFER PAYMENTS 4,576 4,831 (255) over FINANCING CHARGES LEASING CHARGES - FINANCE 1 0 1 under LEASING CHARGES - OPERATIONAL 0 1 (1) over I.T. EQUIPMENT LEASING-CONTRACT 400 461 (61) over FINANCING CHARGES 401 462 (61) over TOTAL EXPENDITURE 305,798 306,186 (388) over INCOME NON RELEVANT GOVERNMENT GRANT (7,744) (7,777) 33 over rec RESOURCE TRANSFER INCOME FROM THE HEALTH BOARD (25,085) (25,080) (5) under rec CONTRIBUTIONS FROM OTHER BODIES (699) (940) 241 over rec SALES - SALE OF MEALS (14) (20) 6 over rec FEES AND CHARGES - GENERAL (5,920) (6,057) 137 over rec FEES AND CHARGES - OTHER LOCAL AUTHORITIES (656) (679) 23 over rec CHARGES TO HEALTH BOARDS (27,571) (27,610) 39 over rec FEES AND CHARGES - OTHER BODIES (19) (18) (1) under rec FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (218) (182) (36) under rec RENTAL INCOME (27) (22) (5) under rec OTHER INCOME (235) (176) (59) under rec REALLOCATION OF SUPPORT COSTS (400) (415) 15 over rec INCOME (68,588) (68,976) 388 over rec NET EXPENDITURE 237,210 237,210 0 199
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