Agenda Document Pack - Financial Resources Scrutiny Forum - 12/09/2024
South Lanarkshire Council · 12 September 2024
Back to Financial Resources Scrutiny Forum — 12 September 2024 and its agenda
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Council Offices, Almada Street Hamilton, ML3 0AA Wednesday, 04 September 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, 12 September 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 15 August 2024 submitted for approval as a correct record. (Copy attached) 3 - 10 Item(s) for Monitoring 3a Capital Budget Monitoring 2024/2025 - General Fund Capital Programme Report dated 22 August 2024 by the Executive Director (Finance and Corporate Resources). (Copy attached) 11 - 30 3b Capital Budget Monitoring 2024/2025 - Housing Capital Programme Report dated 22 August 2024 by the Executive Director (Finance and Corporate Resources). (Copy attached) 31 - 36 4 Revenue Budget Monitoring 2024/2025 Report dated 7 August 2024 by the Executive Director (Finance and Corporate Resources). (Copy attached) 37 - 42 5 Revenue Budget Monitoring 2024/2025 - Detailed Resource Analysis Report dated 7 August 2024 by the Executive Director (Finance and Corporate Resources). (Copy attached) 43 - 84 Urgent Business 6 Urgent Business Any other items of business which the Chair decides are urgent. For further information, please contact:- Clerk Name: Elizabeth-Anne McGonigle Clerk Telephone: 07385403101 Clerk Email: elizabeth-anne.mcgonigle@southlanarkshire.gov.uk 2
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FINANCIAL RESOURCES SCRUTINY FORUM Minutes of meeting held via Confero and in Committee Room 1, Council Offices, Almada Street, Hamilton on 15 August 2024 Chair: Councillor Grant Ferguson Councillors Present: Councillor Mathew Buchanan, Councillor Colin Dewar, Councillor Ross Gowland, Councillor Richard Lockhart, Councillor Julia Marrs (Depute), Councillor Monique McAdams, Councillor Carol Nugent Councillor’s Apology: Councillor Gavin Keatt Attending: Finance and Corporate Resources G Booth, Finance Manager (Strategy); S Jessup, Administration Assistant; E-A McGonigle, Administration Adviser; L O’Hagan, Head of Finance (Strategy) Housing and Technical Resources D Craig, Property Manager (Commercial); A Roxburgh, Project Manager Chair’s Opening Remarks The Chair:- congratulated Lorraine O’Hagan on her recent appointment as Head of Finance (Strategy) welcomed Graham Booth to his first meeting of the Forum in his role as Finance Manager (Strategy) 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 28 March 2024 were submitted for approval as a correct record. The Forum decided: that the minutes be approved as a correct record. 3 Capital Budget Monitoring 2023/2024 – General Fund Capital Programme A report dated 23 July 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 31 March 2024. 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 that had been agreed by the Executive Committee up to and including the meeting held on 8 May 2024. 2 3
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Total spend on the General Fund Capital Programme of £64.244 million was detailed in Appendix A to the report. This was compared to the budget of £78.365 million and resulted in an underspend of £14.121 million which would be carried forward into financial year 2024/2025. This underspend related to projects within Community and Enterprise Resources (£11.241 million), Finance and Corporate Resources (£0.684 million) and Housing and Technical Resources (£3.771 million). Greater spend than anticipated was achieved within Education Resources (£1.257 million) and Social Work Resources (£0.318 million). The programme underspend was due to the timing of project spend and the main projects responsible for the underspend were detailed in Appendix B to the report. The majority of those projects would continue into 2024/2025. Details were also given of year end and accounting adjustments. Part of the Council’s Capital funding package included £7.116 million which had been allocated by the Scottish Government to fund the 2023/2024 pay award. 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 was permitted in the Grant Conditions of the General Capital Grant letter for 2023/2024 which the Scottish Government had changed for financial year 2023/2024, allowing councils to use the General Capital Grant for revenue spend. Officers responded to members’ questions in relation to:- considering the content of the Climate Change, Sustainability and Environmental Implications section of the reports of this Forum the level of Glasgow City Region City Deal grant the South Lanarkshire Leisure and Culture (SLLC) booking and admission system Calderglen Country Park one way system and infrastructure, specifically in relation to the drainage Crawforddyke Primary School, Carluke toilet adaptations Where information was not readily available, the Head of Finance (Strategy) undertook to provide this to relevant members. The Forum decided: that the final outturn position on the 2023/2024 General Capital Fund Programme be noted. [Reference: Minutes of 28 March 2024 (Paragraph 3a) and Minutes of the Executive Committee of 8 May 2024 (Paragraph 4) and 26 June 2024 (Paragraph 5)] 4 Capital Budget Monitoring 2023/2024 – Housing Capital Programme A report dated 23 July 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 31 March 2024. The revised Housing Capital Programme for 2023/2024 totalled £67.443 million and spend to 31 March 2024 totalled £62.240 million, which represented an underspend of £5.203 million, as detailed in Appendix A to the report. The underspend could be attributed to a number of factors which included:- timing of the purchase of land at sites within the East Kilbride Community Growth Area and Brackenhill Farm access issues with a significant number of central heating system upgrades and windows and doors projects 4
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Taking into account the year-end underspend position, this would mean a carry forward of £5.203 million which would fall into future financial years. Further analysis of the budget confirmed that £3.418 million was required in 2024/2025 and the remaining underspend would be carried into future years. The Scottish Government’s Affordable Housing grant for 2024/2025 had now been confirmed which had resulted in a reduction of £3.473 million in the 2024/2025 approved programme. Those adjustments would be added into the Capital Programme as part of the new year monitoring report. The Head of Finance (Strategy) acknowledged a member’s comment in relation to expanding on the Climate Change, Sustainability and Environmental Implications section of the report. The Forum decided: that the final outturn position on the 2023/2024 Housing Capital Programme be noted. [Reference: Minutes of 28 March 2024 (Paragraph 3b) and Minutes of the Executive Committee of 26 June 2024 (Paragraph 5)] 5 Capital Budget Monitoring 2024/2025 – General Fund Capital Programme A report dated 25 July 2024 by the Executive Director (Finance and Corporate Resources) was submitted on the position of the General Capital Programme 2024/2025 for the period 1 April to 14 June 2024. On 21 February 2024, the Council approved a General Services base budget of £49.512 million for 2024/2025. Since then, further amendments had been approved, along with financial year end and additional funding received, which resulted in a revised General Services base budget position for 2024/2025 of £73.850 million. This was a net increase of £24.338 million. A full list of those adjustments was detailed in Appendix A to the report. During financial year 2024/2025, Resources had advised of adjustments required to the programme. The revised programme for the year totalled £85.248 million which was a net increase of £11.398 million. Those further adjustments had been approved by the Executive Committee on 26 June 2024 and 7 August 2024 and were detailed in appendices B and C respectively. The programme spend and funding for the General Fund was summarised in Appendix D to the report. Budget for the period was £9.998 million and spend to 14 June 2024 was £5.131 million. Actual funding received at 14 June 2024 was £43.214 million. The physical progress achieved with the General Fund Capital Programme 2024/2025 at 14 June 2024 was detailed in appendices E to G of the report. The Head of Finance (Strategy) responded to members’ questions in relation to:- the play park money from the Scottish Government Hairmyres Station Park and Ride and the ongoing discussions with Transport Scotland regarding the £2 million shortfall in funding the in-year cost of borrowing to facilitate the £7.2 million of capital investment in roads and the costs incurred on the £1.8 million being borrowed in 2024/2025 Where information was not readily available, the Head of Finance (Strategy) undertook to provide this to relevant members. 5
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The Forum decided: that the position on the General Fund Capital Programme as at 14 June 2024 be noted. [Reference: Minutes of South Lanarkshire Council of 21 February 2024 (Paragraph 3) and Minutes of the meetings of the Executive Committee of 26 June 2024 (Paragraph 6) and 7 August 2024 (Paragraph 4)] 6 Capital Budget Monitoring 2024/2025 – Housing Capital Programme A report dated 25 July 2024 by the Executive Director (Finance and Corporate Resources) was submitted on the progress of the Housing Capital Programme 2024/2025 at 14 June 2024 (Period 3). On 21 February 2024, the Council had approved a Housing Capital Programme for 2024/2025, including funding carried forward from previous years, which totalled £77.303 million. As reported in the final outturn report for 2023/2024, there was a carry forward of £5.203 million into future years. Further analysis of this budget confirmed that £3.418 million was required in 2024/2025, with the remainder being carried forward into future years. In addition, the Executive Committee on 26 June 2024 agreed that the 2024/2025 Capital Programme be reduced by a further £3.473 million to reflect the reduction in the Scottish Government’s Affordable Housing grant for 2024/2025. As a result of those adjustments, the revised programme for 2024/2025 was £77.248 million. Programmed funding for the year also totalled £77.248 million and was detailed, along with the funding sources, in Appendix A to the report. The predicted spend position for the Housing Capital Programme for 2024/2025 was £77.248 million. Actual funding received at 14 June 2024 was £10.075 million. The physical progress achieved with the Housing Capital Programme 2024/2025 at 14 June 2024 was detailed in Appendix B to the report. The Forum decided: that the position on the Housing Capital Programme as at 14 June 2024 (Period 3) be noted. [Reference: Minutes of South Lanarkshire Council of 21 February 2024 (Paragraph 3) and Minutes of the meetings of the Executive Committee on 26 June 2024 (Paragraph 6) and 7 August 2024 (Paragraph 4)] 7 Revenue Budget Year-End 2023/2024 A report dated 25 July 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 the Housing Revenue Account for the period 1 April 2023 to 31 March 2024. Information was provided on:- the Council’s overall probable outturn position previously reported to the Executive Committee on 24 January 2024 of a breakeven position, which included the corporate transfer to reserves of £9 million the year-end outturn position across Resources, Corporate Items, Loan Charges and Council Tax, which was an underspend of £0.128 million after proposed transfers to reserves of £26.223 million. This included the transfer to reserves approved as part of the 6
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probable outturn of £23.985 million and a proposed additional year-end transfer to reserves of £2.238 million the year-end position within Social Work Resources’ Adult and Older People Services, which included a £1.446 million commitment in relation to the element of the budget delegated to the Integration Joint Board (IJB). This was an increase of £0.174 million from the predicted outturn position the proposal to set aside the £0.128 million underspend to assist in future budget strategies, including pay award requirements which would result in a breakeven position the Housing Revenue Account (HRA) which was a breakeven position after a transfer to the HRA reserve of £0.360 million The Finance Manager (Strategy) responded to members’ questions in relation to £0.174 million underspend in the element of the Adult and Older People budget delegated to the IJB. The Forum decided: (1) that across Resources, Corporate Items and Council Tax, the year-end underspend of £0.128 million after proposed Transfer to Reserves, as detailed at section 4 and Appendix 1 of the report, 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), as detailed in paragraph 4.5, which the Council allowed the IJB to retain within their reserves for future care costs, be noted; (3) that the underspend of £0.128 million, which was after the Probable Outturn Transfers to Reserves of £23.985 million, be noted; (4) that the requests for additional year-end Transfers to Reserves totalling £2.238 million, as detailed in Appendix 4 of the report, 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, as detailed in paragraph 4.11 of the report, resulting in a breakeven position for the Council, be noted; and (6) that the breakeven position on the Housing Revenue Account, as detailed in section 5 of the report, be noted. [Reference: Minutes of 28 March 2024 (Paragraph 4) and Minutes of the Executive Committee of 26 June 2024 (Paragraph 4)] In terms of Standing Order No 14, the Chair adjourned the meeting at 3.00pm for a 5 minute period. The meeting reconvened at 3.05pm 8 Revenue Budget Year-End 2023/2024 – Detailed Resource Analysis A report dated 25 July 2024 by the Executive Director (Finance and Corporate Resources) was submitted on the Council’s revenue budget year-end position for 2023/2024. Appendices A to F to the report provided the following information for the year-end for each Resource and the Housing Revenue Account:- an Executive Summary showing the top level position for each of the Services details of the most significant variances within Resources and the Housing Revenue Account across subjective headings and across Services 7
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a line by line trend analysis of the total Resources’ expenditure and income across subjective headings The Forum decided: that the 2023/2024 year-end detailed financial analysis for each of the individual Resources and the Housing Revenue Account be noted. [Reference: Minutes of 28 March 2024 (Paragraph 5)] 9 Revenue Budget Monitoring 2024/2025 A report dated 25 July 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 to 14 June 2024 and a projection for the year to 31 March 2025. As at 14 June 2024, the projected outturn position on the General Fund Revenue Account and Housing Revenue Account was a breakeven position, as detailed in appendices 1 and 2 to the report respectively. Information was provided on the following key budget areas:- teacher numbers employer’s pension contribution increase (teachers) school meal debt The Forum decided: (1) that the projected breakeven position on the General Fund Revenue Account for 2024/2025, and the actual spend as at 14 June 2024, as detailed in section 4 and Appendix 1 of the report, be noted; and (2) that the projected breakeven position on the Housing Revenue Account for 2024/2025, and the actual spend as at 14 June 2024, as detailed in section 5 and Appendix 2 of the report, be noted. [Reference: Minutes of the Executive Committee of 7 August 2024 (Paragraph 3)] 10 Revenue Budget Monitoring 2024/2025 – Detailed Resource Analysis A report dated 25 July 2024 by the Executive Director (Finance and Corporate Resources) was submitted comparing actual expenditure against budgeted expenditure for the period 1 April to 14 June 2024 (Period 3). 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 14 June 2024 details of the most significant variances within Resources and the Housing Revenue Account across subjective headings and across Services as at 14 June 2024 a line by line trend analysis of the total Resources’ expenditure and income across subjective headings as at 14 June 2024 The Forum decided: that the position as at 14 June 2024 (Period 3) be noted. 8
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11 Urgent Business There were no items of urgent business. 9
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 12 September 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 12 July 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. The Capital reports attached provide detail on the position as at 12 July 2024 from both a financial and physical perspective. 3.2. Appendices A to D show the financial position of the General Fund Capital Programme, with the physical progress detailed in Appendices E to G – as they are split into Build, Non-Build and Roads. 4. General Fund Capital Programme 2024/2025 4.1. 2024/25 Budget: The revised Capital Programme for 2024/2025 totals £86.956 million as shown in Appendix B. The revised programme includes adjustments to the programme totalling a net increase of £1.708 million, as detailed in Appendix A, which have been submitted to the Executive Committee on 4 September 2024 for approval. 4.2. The funding available to support the programme also totals £86.956 million and is detailed in Appendix D. 4.3 2024/2025 Forecast: The programme spend and funding for the General Fund is summarised in Appendix D. As noted in 4.1, the total capital spending programme for the year is £86.956 million. 4.3. Appendix D also shows a forecast for the financial year of £86.956 million. 4.4. 2024/2025 Actual Position: Actual spend incurred to the 12 July 2024 totals £7.442 million. 3a 11
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4.5. Actual funding received to 12 July 2024 is £47.585 million. 4.6. 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. 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) 22 August 2024 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References Executive Committee, 4 September 2024 List of Background Papers Capital Ledger prints to 12 July 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 12
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APPENDIX A Adjustments Approved by Executive Committee – 4 September 2024 Community and Enterprise Resources Roads Safety Improvement Fund A grant funding allocation has been received from the Scottish Government to deliver safe system measures to support casualty and/or risk reduction and to address key priorities within our road casualty statistics or emerging trends. The following projects will be carried out using this funding: A70, from A73 Hyndford Rd to A743 Ravenstruther £0.125m A726, from Torrance Roundabout to Strathaven £0.152m A706, Forth to Council boundary £0.080m Hillhouse Road/ Technology Avenue, Hamilton £0.067m A71 Ayr Road nr. Burnhead Road, Shawsburn £0.073m Approval is sought to increase the 2024/2025 Capital Programme by £0.497 million. Roads People and Place Local Authority Direct Award Funding has been made available to support active and sustainable travel programmes and projects that align with the Active Travel Framework and contribute to the growth of walking, cycling and wheeling nationwide. These monies will fund the following projects: High Common Road pedestrian crossing upgrade £0.046m Main Street/Nairn St. Blantyre pedestrian crossing upgrade £0.046m Main Street/Broompark pedestrian crossing upgrade £0.046m Cadzow Street pedestrian crossing upgrade (toucan) £0.046m Portland Square pedestrian crossing upgrade £0.052m Traffic/Cycle counter upgrades £0.025m Approval is sought to increase the 2024/25 Capital Programme by £0.261 million which will be funded by a contribution from Transport Scotland. £0.497m £0.261m 13
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Hairmyres Park and Ride The tender submission for this project has identified an additional spend requirement of £0.950 million as result of market conditions. Previous funding arrangements had relied on the Council borrowing £2 million which would be reimbursed by Transport Scotland in future years. Transport Scotland have now agreed to provide £2.5 million in grant funding this financial year (reflecting an additional £0.5 million of funding). The Council will no longer need to borrow monies up front. SPT have also noted their further commitment of up to £0.450 million of funding to this regional project. This is in addition to circa £0.350 million of funding previously provided by SPT. This will be included in their list of Category 2 projects for next year, should sufficient funding become available (a Category 2 project includes being a project which requires additional funding to ensure that they are robust and deliverable). As a contingency for the estimated funding from SPT not being confirmed next year, the Council's Roads budget would be required to under-write the £0.450 million. In addition, £1.300 million of active travel funding is also earmarked for the active travel element of this overall project which cumulatively gives an overall project of £7.2 million. Approval is sought to increase the budget by £0.950 million to reflect the £0.500 million additional Transport Scotland funding, and an estimated £0.450 million from SPT. £0.950m Minor Adjustments £0.000m TOTAL ADJUSTMENTS £1.708m 14
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APPENDIX B SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2024/25 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2024 TO 12 JULY 2024 £m Total Base Budget (including carry forward from 2023/2024) 85.248 Proposed Adjustments – Period 4 1.708 Total Revised Budget 86.956 2024/25 Budget Period 4 Proposed Adjustments Revised 2024/25 Budget Resource £m £m £m Community & Enterprise 60.464 1.708 62.172 Education 9.042 - 9.042 Finance & Corporate 3.086 - 3.086 Housing & Technical 11.629 - 11.629 Social Work 1.027 - 1.027 TOTAL CAPITAL PROGRAMME 85.248 1.708 86.956 15
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APPENDIX C SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2024/25 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2024 TO 12 JULY 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 - 1.304 Roads, Transport & Fleet 11,798 4,995 2,377 19,170 4,190 0 23,360 23,360 - 1,879 Resource Total 31,638 11,242 7,694 50,574 11,598 0 62,172 62,172 - 3,378 Education Growth / Accommodation Pressures 5,531 (2,084) 2,316 5,763 773 0 6,536 6.536 - 1,779 ICT Developments 1,600 38 - 1,638 0 0 1,638 1,638 - 520 Free School Meals 0 308 (78) 230 0 0 230 230 - 95 Education Other 0 480 123 603 35 0 638 638 - 239 Resource Total 7,131 (1,258) 2,361 8,234 808 0 9,042 9,042 - 2,633 Finance & Corporate IT Services 2,246 684 156 3,086 0 0 3,086 3,086 - 866 Resource Total 2,246 684 156 3,086 0 0 3,086 3,086 - 866 Office Accom 5,852 3,742 (919) 8,675 0 0 8,675 8,675 - 408 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 - 423 Social Work Alarms / SWIS Plus 1,341 (318) 4 1,027 0 0 1,027 1,027 - 142 Resource Total 1,341 (318) 4 1,027 0 0 1,027 1,027 - 142 Overall Total 49,512 14,121 10,217 73,850 13,106 0 86,956 86,956 - 7,442 16
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APPENDIX D SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2024 TO 12 JULY 2024 2024/25 Original Estimate inc C/F 2024/25 Revised Budget 2024/25 Forecast Spend 2024/25 Forecast Variance 2024/25 Actual to 12/07/24 Expenditure £m £m £m £m £m General Fund Programme 73.850 86.956 86.956 - 7.442 Income 2024/25 Budget 2024/25 Revised Budget 2024/25 Actual To 12/07/24 £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 2.942 0.446 Scottish Government: - Capital Grant 20.156 22.278 5.039 - Cycling, Walking and Safer Routes (now included in General Capital Grant) - Road Safety Improvement 1.440 0.000 0.000 0.497 0.000 0.440 - 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 2.251 Specific Reserves 1.257 1.957 1.957 Revenue Contribution 0.000 0.000 0.000 TOTAL FUNDING 73.850 86.956 47.585 17
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Appendix E (Page 1) GENERAL FUND CAPITAL PROGRAMME 2024/25 BUILD EXECUTIVE SUMMARY PERIOD ENDED 12 JULY 2024 (PERIOD 4) Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Programme Status Projects Complete - 1 1 6 - - - - - - - - - - Projects on Programme - 85 92 102 - - - - - - - - - - Projects Behind Programme - 0 0 0 - - - - - - - - - - Projects Altered Brief/ Programme - 2 2 2 - - - - - - - - - - Projects Held - 15 14 23 - - - - - - - - - - - 103 109 133 0 0 0 0 0 0 0 0 0 0 Project Status Design Feasibility - 43 49 73 - - - - - - - - - - Sketch Design - 1 1 1 - - - - - - - - - - Detailed Design - 0 0 0 - - - - - - - - - - Production Information - 9 9 8 - - - - - - - - - - Tendering - 24 24 25 - - - - - - - - - - On Site - 25 25 20 - - - - - - - - - - Complete - 1 1 6 - - - - - - - - - - - 103 109 133 0 0 0 0 0 0 0 0 0 0 18
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Appendix E (Page 2) General Services Capital Programme 2024/25 Build Variance Explanations Project Name Status Variance Explanation - - - 19
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Appendix F (Page 1) GENERAL FUND CAPITAL PROGRAMME 2024/25 NON BUILD EXECUTIVE SUMMARY PERIOD ENDED 12 JULY 2024 (PERIOD 4) Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Number of Projects Carried Forward 23/24 Programme - - 31 31 Approved from 24/25 Programme - - 5 5 Total Projects Currently Reported - - 36 36 Number of Projects Projects Completed - - 2 2 Projects Ahead of Programme - - 0 0 Projects on Programme - - 34 34 Projects Behind Programme - - 0 0 Projects, Altered Brief/Programme - - 0 0 Projects On Hold - - 0 0 - - 36 36 20
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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 21
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Appendix G (Page 1) GENERAL SERVICES CAPITAL PROGRAMME 2024/25 ROADS EXECUTIVE SUMMARY PERIOD ENDED 12 JULY 2024 (PERIOD 4) 1 2 3 4 5 6 7 8 9 10 11 12 13 Number of Projects Total Projects Currently Reported - - 166 172 Programme Status Projects Complete - - 31 39 Projects on Programme - - 135 133 Projects Behind Programme - - 0 0 Projects, Altered Brief / Programme - - 0 0 Projects Still to Commence - - 0 0 - - 166 172 Project Status Briefing - - 32 28 Production Information - - 82 77 Billing - - 0 0 Tendering - - 3 3 On Site - - 18 25 Complete - - 31 39 - - 166 172 22
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Appendix G (Page 2) General Services Capital Programme 2024/2025 Roads Variance Explanations Project Name Status Variance Explanation - - - 23
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 4 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 PROJECT STATUS PROGRAMME STATUS Project Title 24
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 4 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Strategic Patching 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 Millwell Road, Auldhouse 1 1 Churchill Avenue, EK 1 1 Kirktonholme Road, EK 1 1 Kirktonholme Road, EK 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 25
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 4 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Strategic 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 1 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 26
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 4 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Footways 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 1 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 1 127
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 4 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 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 1 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 Vehicle Actived Signs ~ Upgrades 1 1 Lighting ~ LED & Columns Renewal of street lighting infrastructure 1 1 BRIDGES Clyde Bridge ~ Replacement of existing structure 1 1 28
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 4 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 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 Portlend Square, ped crossing upgrade 1 1 Cycle counter upgrades 1 1 ROAD SAFETY IMPROVEMENT FUND A70, from A73 Hyndford Rd to A743 Ravenstruther 1 1 A726, from Torrance Roundabout to Strathaven 1 1 A706, Forth to council boundary 1 1 Hillhouse Road/ Technology Avenue, Hamilton 1 1 A71 Ayr Road nr. Burnhead Road, Shawsburn 1 1 CITY DEAL PROJECTS Cathkin ~ Loss of value and Noise Insulation Regulations surveys 1 1 Stewartfield Way 1 1 Greenhills/Strathaven Road 1 1 28 77 0 3 25 39 39 133 0 0 0 29
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 12 September 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 12 July 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 12 July 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: The revised Housing Capital Programme for the year is £77.248 million reflecting changes to the programme approved by the Executive Committee on 26 June 2024. 4.2. 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. 4.3. 2024/2025 Forecast: The predicted spend position for the Housing Programme for this financial year is £77.248 million. 4.4. As at 12 July 2024, £11.647 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. 3b 31
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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) 22 August 2024 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References Executive Committee, 4 September 2024 List of Background Papers Capital Ledger prints to 12 July 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 32
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APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2024/25 HOUSING PROGRAMME FOR PERIOD 1 APRIL 2024 TO 12 JULY 2024 2024/25 Annual Budget 2024/25 Forecast Spend 2024/25 Forecast Variance 2024/25 Actual to 12/07/24 £m £m £m £m Expenditure 2024/25 Budget 77.248 77.248 - 11.647 2024/25 Annual Budget 2024/25 Actual to 12/07/24 £m £m Income Capital Receipts 0.000 0.265 Capital Receipts – Land Sales 0.000 0.000 Capital Funded from Current Revenue 33.506 9.955 Prudential Borrowing 23.677 0.000 Scottish Government Specific Grant: - New Build 16.945 1.209 - Open Market Purchase Scheme 3.000 0.000 - Mortgage to Rent 0.120 0.036 Other Income 0.000 0.182 77.248 11.647 33
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Appendix B (Page 1) HOUSING CAPITAL PROGRAMME 2024/2025 EXECUTIVE SUMMARY PERIOD ENDED 12 JULY 2024 Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Programme Status Projects Complete - 5 5 15 - - -- - - - - - - - Projects on Programme - 112 112 105 - - - - - - - - - - Projects Behind Programme - 8 5 3 - - - - - - - - - - Projects Altered Brief/Programme - 2 6 5 - - - - - - - - - - Projects Held - 21 22 24 - - - - - - - - - - - 148 150 152 0 0 0 0 0 0 0 0 0 0 Project Status Design Feasibility - 58 59 55 - - - - - - - - - - Sketch Design - 4 4 2 - - - - - - - - - - Detailed Design - 2 2 2 - - - - - - - - - - Production Information - 9 9 13 - - - - - - - - - - Tendering - 45 45 42 - - - - - - - - - - On Site - 25 26 23 - - - - - - - - - - Complete - 5 5 15 - - - - - - - - - - - 148 150 152 0 0 0 0 0 0 0 0 0 0 34
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Appendix B (Page 2) Housing Capital Programme 2024/2025 Build Variance Explanations Project Name Status Variance Explanation Donaldson Street, Hamilton - Environmental Upgrade Behind Programme This project is behind programme due to a delay in raising orders to sub-contractors which has now been resolved. Camnethan Street PH1, Stonehouse - Environmental Upgrade Behind Programme This project is behind programme due to a delay in raising orders to sub-contractors which has now been resolved. Kirkriggs Gardens Sheltered Housing - Landscaping Behind Programme This project is behind programme due to resources late on site and tar path to be re-done. 35
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1 2 3 4 5 6 7 8 9 10 11 12 13 14 Original Budget 24/25 0 5.05 10.075 11.562 17.583 23.604 29.625 35.646 41.667 47.688 53.709 59.73 65.751 77.302 Revised Budget 24/25 0 5.05 10.075 11.647 17.753 23.859 29.965 36.071 42.177 48.283 54.389 60.495 66.601 77.248 Actual 24/25 0 5.05 10.075 11.647 0 0 0 0 0 0 0 0 0 0 0 10 20 30 40 50 60 70 80 90 £ Millions HRA Capital Expenditure Profile Graph 24/25 36
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 12 September 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 12 July 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 12 July 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 12 July 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 12 July 2024. 4. General Services 2024/2025 Projected Outturn as at 12 July 2024 4.1. As at 12 July 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 teachers but that we will not know if mitigations will be acceptable until much later in the year. 4.4. The Scottish Government have responded to communication from Council officers continuing to reiterate that any mitigations would be considered on a case-by-case basis, but they will not be in a position to agree any mitigations in advance of the 4 37
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teacher number census publication (December 2024). Officers have requested a meeting with the Scottish Government to discuss the matter. 4.5. COSLA Leaders discussions have concluded at this stage that councils should not sign the grant letter, and that further engagement with the Scottish Government is being pursued. 4.6. Employers Pension Contribution Increase (Teachers): As advised previously, on 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. 4.7. Loans Fund Review: One of the Cross-Cutting Reviews reported to Members in the 2025/2026 to 2027/2028 Revenue Budget Strategy report (Executive Committee in June 2024) was in relation to Loan Charges / Service Concession arrangements. Any impact on the current year outturn position will be reported later in the year. 5. Housing Revenue Account Position 5.1. As at 12 July 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 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. 38
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Jackie Taylor Executive Director (Finance and Corporate Resources) 7 August 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 12 July 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 39
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Note: While the Year to Date Actual at period 4 presents a net surplus position (£39.131m), this is timing only. The forecast outturn shows break-even for the year. Appendix 1 Revised Projected Projected % Note Year to Date Annual Outturn Outturn Actual Budget Variance Resources: £m £m £m £m Community and Enterprise Resources 124.593 124.593 0.000 0.00% 27.632 Facilities Waste and Grounds 76.027 75.833 0.194 0.26% 21.038 Leisure and Culture 4.659 4.614 0.045 0.97% 1.088 Planning and Regulatory Services 21.738 21.738 0.000 0.00% 4.813 Enterprise and Sustainable Development 5.583 5.573 0.010 0.18% (0.465) Roads, Transportation and Fleet 16.586 16.835 (0.249) (1.50%) 1.158 Education Resources 456.765 456.765 0.000 0.00% 121.881 Education 456.765 456.765 0.000 0.00% 121.881 Finance and Corporate Resources 38.512 38.512 0.000 0.00% 15.915 Finance Services - Strategy 1.851 1.851 0.000 0.00% 0.925 Finance Services - Transactions 16.775 16.775 0.000 0.00% 6.405 Audit and Compliance Services 0.318 0.318 0.000 0.00% 0.142 Information Technology Services 6.852 6.852 0.000 0.00% 4.501 Communications and Strategy Services 2.372 2.372 0.000 0.00% 0.675 Administration and Licensing Services 4.048 4.048 0.000 0.00% 1.350 Personnel Services 6.296 6.296 0.000 0.00% 1.917 Housing & Technical Resources 13.541 13.541 0.000 0.00% 13.568 Housing Services 8.767 8.718 0.049 0.56% 1.020 Property Services 4.774 4.823 (0.049) (1.03%) 12.548 Social Work Resources 233.995 233.995 0.000 0.00% 60.356 Performance and Support Services 5.800 5.738 0.062 1.07% 1.261 Children and Families 46.985 47.358 (0.373) (0.79%) 12.415 Adults and Older People 180.475 180.475 0.000 0.00% 46.599 Justice and Substance Misuse 0.735 0.424 0.311 42.31% 0.081 Joint Boards 1.902 1.902 0.000 0.00% 0.439 869.308 869.308 0.000 0.00% 239.791 Revised Projected Projected Year to Date Annual Outturn Outturn Actual Budget Variance Summary: £m £m £m £m Resources Total 869.308 869.308 0.000 0.00% 239.791 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 948.232 948.232 0.000 0.00% 240.376 Council Tax 181.587 181.587 0.000 0.00% 55.873 Less: Council Tax Reduction Scheme (23.544) (23.544) 0.000 0.00% (7.244) 158.043 158.043 0.000 0.00% 48.629 General Revenue Grant 385.450 385.450 0.000 0.00% 118.600 Non Domestic Rates 364.911 364.911 0.000 0.00% 112.280 Transfer from Reserves 39.828 39.828 0.000 0.00% 0.000 Total Income 948.232 948.232 0.000 0.00% 279.509 Net Expenditure 0.000 0.000 0.000 0.00% (39.133) Period Ended 12 July 2024 (No.4) Revenue Budget Monitoring Report SOUTH LANARKSHIRE COUNCIL 40
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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% 3.662 Property Costs 59.203 59.203 0.000 0.00% 9.654 Supplies and Services 1.543 1.543 0.000 0.00% 0.184 Transport and Plant 0.195 0.195 0.000 0.00% 0.020 Administration 5.594 5.594 0.000 0.00% 0.110 Payment to Other Bodies 2.975 2.975 0.000 0.00% 0.713 Payment to Contractors 0.100 0.100 0.000 0.00% 0.185 Transfer Payments 0.000 0.000 0.000 0.00% 0.000 Financing Charges 33.573 33.573 0.000 0.00% 10.312 Total Controllable Exp. 116.965 116.965 0.000 0.00% 24.840 Total Controllable Inc. (123.398) (123.398) 0.000 0.00% (28.141) 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% (3.301) Loan Charges 10.662 10.662 0.000 0.00% 3.301 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 12 July 2024 (No.4) Housing Revenue Account 41
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 12 September 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 12 July 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. 5 43
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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) 7 August 2024 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Revenue Ledger prints to 12 July 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 44
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Appendix A South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 12 July 2024 (No 4) 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 76.027 75.833 0.194 0.26% 21.038 Leisure and Culture 4.659 4.614 0.045 0.97% 1.088 Planning and Regulatory Services 21.738 21.738 0.000 0.00% 4.813 Environmental and Sustainable Devlopment 5.583 5.573 0.010 0.18% (0.465) Roads, Transportation and Fleet 16.586 16.835 (0.249) -1.50% 1.158 Total Community and Enterprise Resources 124.593 124.593 0.000 0.00% 27.632 5 45
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Community and Enterprise Resources Variance Analysis 2024/25 (Period 4) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,194k under APT&C Basic/Superannuation/NI – 1,195k under Facilities, Waste and Grounds Services - 244k under The projected variance is mainly due to vacant posts across the services. Recruitment is currently being progressed. Planning and Regulatory Services - 71k under Enterprise and Sustainable Development - 23k under Roads, Transportation and Fleet Services - 856k under The variances are mainly due to vacant posts, with recruitment currently being progressed. The remaining projected underspends within Road’s staffing could possibly lead to reduced recharges to the Roads Client account and possible increase in costs on sub-contractors. 46
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (80k) 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 the budget set. Repairs & Maintenance - Internal - (11k) over Roads, Transportation and Fleet Services - (11k) over The projected overspend mainly relates to the upkeep of the Road’s construction depots. Electricity Contract - (14k) 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 - (46k) over Facilities, Waste and Grounds Services - (40k) over This projected overspend relates to an increase in costs for cleaning materials. Supplies and Services (224k) over Computer Equipment Purchase - (133k) over Planning and Regulatory Services - (30k) over This projected overspend mainly relates to the greater than budgeted costs of the IT system upgrade for IDOX within Planning & Building Standards. Enterprise and Sustainable Development - (15k) over This projected overspend is within Support and relates to IT Leasing costs, being greater than budget. 47
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) Roads, Transportation and Fleet Services - (88k) over This projected overspend mainly relates to increased costs for annual subscriptions for computer licences within Roads. IT Equipment Maintenance – (20k) over Enterprise and Sustainable Development – (16k) over This projected overspend is within Support and relates to IT leasing costs for the cashless school meal system. Materials – (56k) over Facilities, Waste and Grounds Services – (62k) over This projected overspend mainly relates to an increased level of spend on replacement domestic waste bins within Grounds and Streets. Protective Clothing & Uniforms – (9k) over Facilities, Waste and Grounds Services – (9k) over The projected overspend relates to the requirement for new PPE for operatives within Streets. Transport and Plant (302k) over Fleet Service Charges - Vehicle Maintenance - (153k) over Facilities, Waste and Grounds Services - (105k) over Roads, Transportation and Fleet - (45k) over This projected overspend is due to higher than anticipated charges for routine maintenance within Waste, Streets and Grounds. The projected overspend is due to higher than anticipated charges for routine maintenance. 48
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont.) Fleet Service Charges - Plant Maintenance - 34k under Fleet Service Charges - Leasing - (125k) over Fleet Service Charges - Hires - (110k) over Roads, Transportation and Fleet - 34k under Roads, Transportation and Fleet - (142k) over Facilities, Waste and Grounds Services - 24k under Facilities, Waste and Grounds Services - 15k under Roads, Transportation and Fleet - (125k) over This projected underspend is mainly due to lower than anticipated costs associated with the upkeep of Winter plant within Roads. This projected overspend mainly relates to increased annual charges as a result of the purchase price of new vehicles. This projected underspend is due to a reduction in the number of leased vehicles required within the Streets service. This projected underspend is within Grounds services 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. 49
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Subjective Head Variance Subjective line Service / amount Explanation Income 564k under recovered Fees and Charges - General - (569k) under recovered Fees and Charges - Department of the Authority - 166k over recovered Trading Services Recharges - (175k) under recovered Facilities, Waste and Grounds Services – (49k) under recovered Roads, Transportation and Fleet - (497k) under recovered Facilities, Waste and Grounds Services - 166k over recovered Roads, Transportation and Fleet - (175k) under recovered The projected under recovery is due to lower than budgeted income from care of gardens within Grounds services. The projected under recovery is within Parking where the demand is less than anticipated. This projected over recovery is mainly due to an increase in additional service requests in Waste Services from Housing and Technical Resources for additional bin uplifts. The projected under recovery is due to the level of vacancies in the service (above) resulting in lower than budgeted recharges. This under recovery is offset in an underspend in employee costs. * The underlined variances represent new variances since the last report. 50
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South Lanarkshire Council Period 3 Period 3 Revised Period 4 Period 4 Period 4 Community & Enterprise Resources Summary Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) 24/25 Outturn) EMPLOYEE COSTS APT & C BASIC 78,154 632 80,812 19,747 80,376 436 APT & C OVERTIME 1,631 (1) 1,630 550 1,593 37 APT & C SUPERANNUATION 4,422 857 5,420 1,200 4,618 802 APT & C NIC 6,645 (299) 6,584 1,675 6,664 (80) TRAVEL AND SUBSISTENCE 23 0 23 1 24 (1) OTHER EMPLOYEE COSTS 229 0 229 (34) 229 0 PENSION INCREASES 772 0 772 145 772 0 EMPLOYEE COSTS 91,876 1,189 95,470 23,284 94,276 1,194 PROPERTY COSTS RATES 1,005 0 1,006 0 1,007 (1) SCOTTISH WATER - UNMETERED CHARGES 325 0 325 3 325 0 SCOTTISH WATER - METERED CHARGES 166 (11) 155 28 166 (11) RENT 196 1 197 29 196 1 SERVICE CHARGE 42 0 42 1 42 0 FACTORING CHARGES 16 0 16 14 16 0 PROPERTY INSURANCE 288 0 288 0 288 0 SECURITY COSTS 39 5 44 17 39 5 GROUND MAINTENANCE 8 0 8 0 8 0 GROUNDS MAINTENANCE ADDITIONAL WORKS 0 0 0 1 0 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 20 (10) 10 7 21 (11) REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS DIRECT CHARGE 0 0 0 0 0 0 LIFE CYCLE MAINTENANCE 10 (10) 0 2 10 (10) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 24 7 30 41 23 7 SOLID FUEL HEATING MAINTENANCE 0 0 0 2 0 0 ASBESTOS 0 0 0 1 0 0 FIXED ELECTRICAL 0 0 0 6 0 0 ELECTRICITY - CONTRACT 5,804 (15) 5,789 993 5,803 (14) GAS 865 0 865 340 865 0 SOLID FUEL 14 0 14 0 14 0 JANITORIAL SUPPLIES 1 0 1 0 1 0 CLEANING CONTRACT 20 0 20 15 20 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 474 (46) 429 162 475 (46) HEALTH & HYGIENE MATERIALS 25 0 25 (11) 25 0 REFUSE UPLIFT 404 0 404 144 404 0 OTHER PROPERTY COSTS 27 0 27 0 27 0 PROPERTY COSTS 9,773 (79) 9,695 1,795 9,775 (80) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 721 (133) 552 302 685 (133) COMPUTER EQUIPMENT MAINTENANCE 79 0 46 4 46 0 I.T. EQUIPMENT MAINT-CONTRACT 322 (16) 200 2 220 (20) I.T. ELECTRONIC MESSAGING 74 0 3 0 3 0 EQUIPMENT, APPARATUS AND TOOLS 878 0 878 151 877 1 SMALL TOOLS 107 0 107 0 107 0 FURNITURE - OFFICE 0 0 0 2 0 0 FURNITURE - GENERAL 3 0 3 0 3 0 FURNISHINGS (INCL. CROCKERY & LINEN) 110 0 110 3 110 0 MATERIALS 7,310 (68) 7,242 1,028 7,298 (56) STOCK/STORE ISSUES 0 0 0 267 0 0 MATERIALS, APPARATUS AND EQUIPMENT 9 0 9 5 9 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 2 24 2 0 FOODSTUFFS - GENERAL 5,001 0 4,998 1,605 4,998 0 PROTECTIVE CLOTHING & UNIFORMS 213 (5) 207 92 216 (9) LAUNDRY COSTS 10 0 10 4 10 0 OTHER SUPPLIES AND SERVICES 1,453 (3) 1,453 39 1,460 (7) CATERING - EXTERNAL 0 0 0 2 0 0 MAJOR SUPPLY OF ELECTRICAL POWER 2,498 0 2,498 (240) 2,498 0 OUTSOURCED MAIL 0 0 0 5 0 0 DELIVERY CHARGE 1 0 1 0 1 0 SUPPLIES AND SERVICES 18,791 (225) 18,319 3,295 18,543 (224) 51
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South Lanarkshire Council Period 3 Period 3 Revised Period 4 Period 4 Period 4 Community & Enterprise Resources Summary Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) 24/25 Outturn) TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 0 0 (4,203) 0 0 PURCHASE OF PLANT 41 22 63 3 41 22 FLEET SERVICES - DRIVERS 68 (7) 61 0 68 (7) FLEET SERVICES - FUEL 2,998 0 2,998 1,255 2,997 1 FLEET SERVICES - VEHICLE HIRE 1,729 (500) 1,729 266 1,729 0 POOL CAR CHARGES - RENTAL 75 (11) 64 23 75 (11) POOL CAR CHARGES - FUEL 18 4 22 0 18 4 POOL CAR CHARGES - ADDITIONAL COSTS 5 2 7 0 5 2 TYRES 0 0 0 1 0 0 OTHER TRANSPORT COSTS 71 7 78 31 71 7 TRANSPORT INSURANCE 93 0 92 0 92 0 LICENCES 491 0 491 119 491 0 FLEET SERVICES - REPAIRS 1,917 0 1,917 835 1,917 0 PLANT SERVICES 19 0 19 1 19 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 4,453 (156) 4,296 1,312 4,449 (153) FLEET SERVICE CHARGES - PLANT MAINTENANCE 235 34 269 70 235 34 FLEET SERVICE CHARGES - ASSET MODIFICATION 61 10 71 3 61 10 FLEET SERVICE CHARGES - LEASING 5,192 (128) 5,065 2,339 5,190 (125) FLEET SERVICE CHARGES - HIRED VEHICLES 1,205 (108) 1,097 237 1,207 (110) FLEET SERVICE CHARGES - CONTRACT HIRE 12 0 12 0 12 0 FLEET SERVICE CHARGES - ROAD FUND LICENCE 210 8 218 53 210 8 FLEET SERVICE CHARGES - FUEL 3,137 26 3,161 753 3,136 25 FLEET SERVICE CHARGES - DRIVERS 52 0 52 0 52 0 HIRE OF EXTERNAL VEHICLES 60 8 68 0 65 3 HIRE OF EXTERNAL PLANT 337 (9) 328 98 337 (9) HIRE OF SKIPS 20 (3) 17 7 20 (3) EXTERNAL TRANSPORT CONTRACT 0 0 0 19 0 0 PUPIL TRANSPORT - OTHER 126 0 125 (10) 125 0 TRANSPORT AND PLANT 22,625 (801) 22,320 3,212 22,622 (302) ADMINISTRATION PRINTING AND STATIONERY 119 8 125 19 131 (6) TELEPHONES 94 15 108 0 93 15 MOBILE PHONES 70 0 70 0 70 0 ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 0 8 0 8 0 ADVERTISING - OTHER 75 0 74 23 75 (1) POSTAGES/COURIERS 38 (5) 33 9 39 (6) MEMBERSHIP FEES/SUBSCRIPTIONS 32 23 54 84 31 23 INSURANCE 261 (1) 260 0 261 (1) MEDICAL COSTS 20 (15) 6 4 21 (15) LEGAL EXPENSES 37 (35) 2 19 2 0 HOSPITALITY / CIVIC RECOGNITION 3 0 3 3 3 0 INTERNET AGENCY FEES 23 0 23 8 23 0 SECURITY UPLIFT FEES 26 0 26 3 26 0 OTHER ADMIN COSTS 4 0 4 0 4 0 TRAINING 3 0 3 7 3 0 ADMINISTRATION 813 (10) 799 179 790 9 PAYMENT TO OTHER BODIES SPTE: ANNUAL BUS SUBSIDY 1,891 0 1,891 1,315 1,891 0 SPTE: BUS OTHER 258 0 258 0 258 0 SPTE: FERRIES 29 0 29 0 29 0 SPTE: UNDERGROUND 1,318 0 1,318 0 1,318 0 SPTE: OTHER 1,727 0 1,727 0 1,727 0 SPTE: MAINTENANCE OF BUS SHELTERS AND STOPS 131 0 131 32 131 0 YOUTH EMPLOYMENT TRAINING 0 0 0 61 0 0 OTHER LOCAL AUTHORITIES 55 20 75 18 55 20 GRANTS TO VOLUNTARY ORGANISATIONS 22 0 22 0 22 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 39 0 39 0 39 0 PAYMENTS TO OTHER BODIES 634 0 10,101 1,098 10,101 0 EXTERNAL AUDIT FEES 3 0 3 2 3 0 ACTIVITIES PROGRAMME 70 0 70 12 70 0 COUNSELLING 5 0 5 0 5 0 PRIVATE INDIVIDUALS - GENERAL 0 0 607 0 607 0 PAYMENT TO OTHER BODIES 6,182 20 16,276 2,538 16,256 20 PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 13,417 0 285 2,779 285 0 PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 0 302 16 302 0 PAYMENT TO PRIVATE CONTRACTOR 37,700 (35) 37,665 9,775 37,701 (36) PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 0 0 0 5 0 0 PAYMENT TO CONTRACTORS 51,419 (35) 38,252 12,575 38,288 (36) 52
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South Lanarkshire Council Period 3 Period 3 Revised Period 4 Period 4 Period 4 Community & Enterprise Resources Summary Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) 24/25 Outturn) TRANSFER PAYMENTS CONCESSIONARY FARES 617 0 617 153 617 0 TRANSFER PAYMENTS 617 0 617 153 617 0 FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 224 (17) 197 6 214 (17) FINANCING CHARGES 224 (17) 197 6 214 (17) TOTAL EXPENDITURE 202,320 42 201,945 47,037 201,381 564 INCOME MILK SUBSIDIES FROM THE E.U. (37) 0 (37) 22 (37) 0 CONTRIBUTIONS FROM DEVELOPENT 0 0 0 (35) 0 0 CONTRIBUTIONS FROM OTHER BODIES (354) 0 (12,814) (2,083) (12,814) 0 ERDF GRANT 0 0 0 (404) 0 0 SALES - GENERAL (4,247) 0 (4,247) (1,504) (4,247) 0 SALES - DEPARTMENTS OF THE AUTHORITY (126) 0 (126) (60) (126) 0 FEES AND CHARGES - GENERAL (9,229) (515) (10,161) (2,657) (9,592) (569) FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (7,378) 136 (6,829) (1,666) (6,995) 166 RENTAL INCOME (18) 0 (18) 0 (18) 0 FLEET SERVICES (12,553) 500 (12,553) (3,290) (12,553) 0 OTHER INCOME (1,519) 12 (1,507) (676) (1,521) 14 RECOVERY FROM CAPITAL (1,333) 0 (1,333) 0 (1,333) 0 RECHARGES - DEPARTMENTS OF THE AUTHORITY (40,684) (175) (27,727) (7,052) (27,552) (175) TOTAL INCOME (77,478) (42) (77,352) (19,405) (76,788) (564) NET EXPENDITURE 124,842 0 124,593 27,632 124,593 0 53
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Appendix B South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 12 July 2024 (No 4) Education Resources Committee Revised Annual Projected Projected Outturn % Note Year to Date Budget Outturn Variance Actual Service Departments :- £m £m £m £m Education 456.765 456.765 0.000 0.00% 121.881 Total Education Resources 456.765 456.765 0.000 0.00% 121.881 5 55
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Education Resources Variance Analysis 2024/25 (Period 4) 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. 56
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Subjective Head Variance Subjective Line Service / amount Explanation Income 2,338k over recovered Fees and Charges - Other Local Authorities - 800k over recovered Early Years Fees - 1,538k over recovered Schools - 800k over recovered Early Years - 1,538k 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. 57
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South Lanarkshire Council Period 3 Period 3 Revised Period 4 Period 4 Period 4 Education Resource - Total Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) 24/25 Outturn) EMPLOYEE COSTS TEACHERS BASIC 180,659 (1,015) 180,585 50,546 181,600 (1,015) TEACHERS SUPERANNUATION 41,344 0 41,344 12,985 41,344 0 TEACHERS NI 18,885 0 18,885 5,609 18,885 0 APT&C BASIC 67,335 1,450 69,190 18,358 67,740 1,450 APT&C OVERTIME 0 0 0 3 0 0 APT&C SUPERANNUATION 4,435 0 4,463 1,155 4,463 0 APT&C NIC 4,879 0 4,927 1,431 4,927 0 CARE STAFF - APT&C BASIC 0 0 0 36 0 0 CARE STAFF - APT&C SUPERANNUATION 0 0 0 2 0 0 CARE STAFF - APT&C NIC 0 0 0 3 0 0 MANUAL BASIC 0 0 0 56 0 0 MANUAL SUPERANNUATION 0 0 0 2 0 0 MANUAL NIC 0 0 0 2 0 0 SESSIONAL WORK 0 0 0 4 0 0 TRAVEL AND SUBSISTANCE 0 0 0 2 0 0 PENSION INCREASES 434 0 434 45 434 0 PREMATURE RETIRALS 5,041 0 5,041 306 5,041 0 EMPLOYEE COSTS 323,012 435 324,869 90,545 324,434 435 PROPERTY COSTS RATES 17,898 0 17,898 0 17,898 0 SCOTTISH WATER - METERED (DRAINAGE) CHARGES 1,385 0 1,385 73 1,385 0 SCOTTISH WATER - METERED CHARGES 782 0 782 146 782 0 RENT 266 0 266 38 266 0 SERVICE CHARGE 40 0 40 22 40 0 PROPERTY INSURANCE 480 0 480 0 480 0 SECURITY COSTS 68 0 68 13 68 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 62 0 62 2 62 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 0 0 20 20 20 0 ADAPTIONS - INTERNAL CONTRACTORS 50 0 50 36 50 0 ELECTRICITY - CONTRACT 8,691 0 8,691 1,571 8,691 0 GAS 4,073 0 4,073 538 4,073 0 HEATING OIL 164 0 164 5 164 0 SOLID FUEL 171 0 171 95 171 0 JANITOR SERVICE 65 0 154 21 154 0 CLEANING CONTRACT 885 0 825 117 825 0 CLEANING OUTWITH CONTRACT 8 0 8 0 8 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 309 0 365 144 385 (20) HEALTH & HYGIENE MATERIALS 45 0 45 1 45 0 WINDOW CLEANING 7 0 6 0 6 0 REFUSE UPLIFT 16 0 16 6 16 0 OTHER PROPERTY COSTS 161 0 161 0 161 0 OFFICE ACCOM-FACILITIES MANAGEMENT 0 0 4 4 4 0 ACCOMMODATION RECHARGE TO USERS 882 0 882 0 882 0 PROPERTY COSTS 36,508 0 36,616 2,852 36,636 (20) 58
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South Lanarkshire Council Period 3 Period 3 Revised Period 4 Period 4 Period 4 Education Resource - Total Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) 24/25 Outturn) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 87 0 91 48 91 0 COMPUTER EQUIPMENT RENTAL 1 0 1 0 1 0 I.T. EQUIPMENT MAINT-CONTRACT 2,713 0 2,698 1,013 2,698 0 I.T. ELECTRONIC MESSAGING 22 0 0 0 0 0 EQUIPMENT, APPARATUS AND TOOLS 58 0 47 8 47 0 SMALL TOOLS 0 0 0 0 0 0 AIDS FOR CLIENTS 117 0 117 53 135 (18) ADAPTATIONS FOR CLIENTS 0 0 0 2 0 0 SUPPLIES FOR CLIENTS 0 0 0 1 0 0 FURNITURE - OFFICE 1 0 1 0 1 0 FURNITURE - GENERAL 114 0 91 1 91 0 FURNISHINGS (INCL. CROCKERY & LINEN) 0 0 0 6 0 0 MATERIALS 0 0 0 4 0 0 MATERIALS, APPARATUS AND EQUIPMENT 1,914 (25) 1,628 502 1,653 (25) PUPIL EQUITY FUNDING 7,673 0 7,694 4 7,694 0 LIBRARY/RESOURCE CENTREMATERIALS 81 0 82 16 82 0 AUDIO VISUAL 4 0 0 0 0 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 4 0 8 11 8 0 TV LICENCES - EDUCATION 24 0 23 1 23 0 FOODSTUFFS - GENERAL 77 0 54 60 54 0 PROTECTIVE CLOTHING & UNIFORMS 11 0 11 8 11 0 LAUNDRY COSTS 2 0 1 0 1 0 OTHER SUPPLIES AND SERVICES 23 0 23 0 23 0 HEALTH AND SAFETY 134 0 134 74 134 0 CATERING - CONTRACT 2,749 0 2,740 56 2,740 0 CATERING - OUTWITH CONTRACT 8 0 8 1 8 0 CATERING - EXTERNAL 2 0 0 3 0 0 DELIVERY CHARGE 1 0 0 1 0 0 SUPPLIES AND SERVICES 15,820 (25) 15,452 1,873 15,495 (43) TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 0 0 22 0 0 POOL CAR CHARGES-RENTAL 0 0 0 4 0 0 OTHER TRANSPORT COSTS 2 0 2 0 2 0 INSURANCE 3 0 3 0 3 0 FLEET SERVICES - REPAIRS 0 0 0 1 0 0 FLEET SERVICE CHARGES - SCHEDULED MAINTENANCE 1,587 0 1,587 54 1,587 0 HIRE OF EXTERNAL VEHICLES 10 0 10 95 10 0 HIRE OF SKIPS 0 0 0 4 0 0 EXTERNAL TRANSPORT CONTRACT 0 0 0 3 0 0 PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 5,675 0 5,675 1,831 5,675 0 PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 10,181 (4,098) 6,083 2,783 10,181 (4,098) PUPIL TRANSPORT - OTHER 132 0 132 23 132 0 TRANSPORT AND PLANT 17,590 (4,098) 13,492 4,820 17,590 (4,098) ADMINISTRATION PRINTING AND STATIONERY 277 0 349 107 349 0 TELEPHONES 229 0 237 1 237 0 MOBILE PHONES 7 0 7 0 7 0 ADVERTISING - OTHER 11 0 11 0 11 0 POSTAGES/COURIERS 72 0 72 13 72 0 MEMBERSHIP FEES/SUBSCRIPTIONS 13 0 80 66 80 0 INSURANCE 76 0 76 0 76 0 MEDICAL COSTS 1 0 11 11 11 0 LEGAL EXPENSES 0 0 1 1 1 0 SECURITY UPLIFT FEES 0 0 3 2 3 0 OTHER ADMIN COSTS 2 0 2 0 2 0 CONFERENCES - MEMBERS (incl associated 0 0 4 4 4 0 CONFERENCES - OFFICIALS (incl associated costs) 0 53 53 0 0 53 TRAINING 89 0 198 106 198 0 ADMINISTRATION 777 53 1,104 311 1,051 53 59
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South Lanarkshire Council Period 3 Period 3 Revised Period 4 Period 4 Period 4 Education Resource - Total Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) 24/25 Outturn) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 0 0 0 21 0 0 OTHER LOCAL AUTHORITIES 1,446 (15) 1,431 328 1,446 (15) SCOTTISH QUALIFICATIONS AUTHORITY 1,563 0 1,563 1,570 1,563 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 0 0 0 10 0 0 PAYMENTS TO OTHER BODIES 18,582 1,100 19,832 6,046 18,732 1,100 INDEPENDENT SCHOOL PLACES 3,725 0 3,725 1,569 3,725 0 CONTRACT SPEECH THERAPY 678 0 678 0 678 0 SCHOOL ACTIVITIES 104 0 99 83 99 0 RESEARCH GRANTS - EDUCATION 13 0 20 45 20 0 PARENT COUNCILS (PREV.SCHOOL BOARDS) 28 0 28 3 28 0 P.E. FACILITIES 123 0 104 0 104 0 ACTIVITIES PROGRAMME 1 0 1 143 1 0 COUNSELLING 1,228 0 1,228 183 1,228 0 COPYRIGHT AGREEMENT 0 0 27 213 27 0 VAT FREE EXCURSIONS - EDUCATION 0 0 0 17 0 0 PRIVATE INDIVIDUALS - GENERAL 0 0 0 9 0 0 PAYMENT TO OTHER BODIES 27,491 1,085 28,736 10,240 27,651 1,085 PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 46,332 0 46,332 11,553 46,332 0 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 0 0 0 8 0 0 PAYMENT TO CONTRACTORS 46,332 0 46,332 11,561 46,332 0 TRANSFER PAYMENTS RENT REBATES 0 0 0 265 0 0 FOOTWEAR & CLOTHING GRANTS 2,023 250 2,273 1,476 2,023 250 WORK EXPERIENCE 22 0 20 0 20 0 CONCESSIONARY FARES TRANSFER PAYMENTS 2,045 250 2,293 1,741 2,043 250 FINANCING CHARGES LEASING CHARGES - FINANCE 0 0 0 1 0 0 LEASING CHARGES - OPERATIONAL 3 0 3 0 3 0 I.T. EQUIPMENT LEASING - CONTRACT 402 0 387 68 387 0 FINANCING CHARGES 405 0 390 69 390 0 TOTAL EXPENDITURE 469,980 (2,300) 469,284 124,012 471,622 (2,338) INCOME GOVERNMENT GRANT - GAELIC EDUCATION (170) 0 (170) (43) (170) 0 GOVERNMENT GRANTS - OTHER EDUCATION GRANTS (8,988) 0 (8,988) (267) (8,988) 0 CONTRIBUTIONS FROM OTHER BODIES (1,185) 0 (1,185) (1,084) (1,185) 0 FEES AND CHARGES - GENERAL 0 0 0 (6) 0 0 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (1,570) 800 (770) 0 (1,570) 800 PLAYGROUP ACCOMMODATION CHARGE (10) 0 (10) (7) (10) 0 EARLY YEARS FEES (1,935) 1,500 (435) (722) (1,973) 1,538 RENTAL INCOME (20) 0 (20) 0 (20) 0 COURSE FEES (35) 0 (35) 0 (35) 0 OTHER INCOME (24) 0 (24) (2) (24) 0 ACCOMMODATION INCOME FROM USERS (882) 0 (882) 0 (882) 0 INCOME (14,819) 2,300 (12,519) (2,131) (14,857) 2,338 NET EXPENDITURE 455,161 0 456,765 121,881 456,765 0 60
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Appendix C South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 12 July 2024 (No 4) 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 1.851 1.851 0.000 0.00% 0.925 Finance Services - Transactions 16.775 16.775 0.000 0.00% 6.405 Audit and Compliance Services 0.318 0.318 0.000 0.00% 0.142 Information Technology Services 6.852 6.852 0.000 0.00% 4.501 Communications and Strategy Services 2.372 2.372 0.000 0.00% 0.675 Administration and Licensing Services 4.048 4.048 0.000 0.00% 1.350 Personnel Services 6.296 6.296 0.000 0.00% 1.917 Total Finance and Corporate Resources 38.512 38.512 0.000 0.00% 15.915 5 61
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Finance and Corporate Resources Variance Analysis 2024/25 (Period 4) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 115k under APT&C Basic, Superannuation, NI/Other Employee Costs – 115k under Finance Services (Strategy) – 52k under The projected underspend is due to the anticipated level of turnover during the year. Finance Services (Transactions) – 65k under IT Services – 30k under Admin, Legal and Licensing – (32k) over The projected underspend relates to vacancies being reviewed in line with service requirements. The projected underspend is due to the anticipated level of turnover during the year. The projected overspend is due to lower than budgeted turnover during the year. Supplies and Services (30k) over Computer Equipment Purchase – (30k) over IT Services – (15k) over The projected overspend is due to greater than budgeted IT costs. Administration Costs (26k) over Postages/Couriers – (25k) over Finance Services (Transactions) – (25k over) The overspend in Administration Costs is due to higher than budgeted postage costs for Council Tax billing. Payments to Other Bodies (84k) over External Audit Fees – (72k) over Finance Services (Strategy) – 72k over The projected overspend is a result of the expected uplift for External Audit Fees. 62
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Subjective Head Variance Subjective line Service / amount Explanation Financing Charges (40k) over IT Equipment Leasing Contract – (40k) over Finance Services (Transactions) – (40k) over The overspend in Financing Charges is due to higher than budgeted IT leasing charges. Income 65k over recovered Other Income – 55k over recovered Personnel – 45k over recovered The over-recovery of income relates to greater than budgeted external income for Modern Apprentices and internal income for recharges relating to Scottish Vocational Qualifications. 63
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South Lanarkshire Council Period 3 Period 3 Revised Period 4 Period 4 Period 4 Finance & Corporate Resources - Total Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) 24/25 Outturn) EMPLOYEE COSTS TEACHERS BASIC TEACHERS OVERTIME 0 0 0 1 0 0 APT & C BASIC 26,499 160 26,543 7,208 26,457 86 APT & C OVERTIME 109 (9) 100 56 100 0 APT & C SUPERANNUATION 1,855 26 1,868 313 1,824 44 APT & C NIC 2,624 (107) 2,596 718 2,611 (15) OTHER EMPLOYEE COSTS 0 0 39 0 39 0 PENSION INCREASES 984 0 984 91 984 0 EMPLOYEE COSTS 32,071 70 32,130 8,387 32,015 115 PROPERTY COSTS RENT 5 0 5 2 5 0 SECURITY COSTS 121 0 121 0 121 0 REPAIRS & MAINTENANCE - INTERNAL CONTRATOR 0 0 0 1 0 0 FIXTURE & FITTINGS 1,557 0 1,557 355 1,557 0 HEALTH & HYGIENE MATERIALS 0 0 0 1 0 0 OTHER PROPERTY COSTS 2,183 0 2,183 0 2,183 0 PROPERTY COSTS 3,866 0 3,866 359 3,866 0 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 4,415 (15) 4,020 1,644 4,020 0 COMPUTER EQUIPMENT MAINTENANCE 2,327 0 2,048 606 2,078 (30) I.T. EQUIPMENT MAINT - CONTRACT 595 0 594 293 594 0 I.T. ELECTRONIC MESSAGING 76 0 41 0 41 0 EQUIPMENT, APPARATUS AND TOOLS 0 0 154 46 154 0 SUPPLIES FOR CLIENTS 219 0 219 13 219 0 FURNITURE - OFFICE 1 0 1 (1) 1 0 MATERIALS 112 0 112 26 112 0 MATERIALS, APPARATUS AND EQUIPMENT 2 0 2 3 2 0 AUDIO VISUAL 0 0 0 0 0 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 4 0 4 0 4 0 FOODSTUFFS - GENERAL 25 0 24 1 24 0 PROTECTIVE CLOTHING & UNIFORMS 2 0 2 0 2 0 OTHER SUPPLIES AND SERVICES 36 0 37 22 37 0 CATERING - OUTWITH CONTRACT 6 0 6 0 6 0 OUTSOURCED MAIL 175 0 175 82 175 0 SUPPLIES AND SERVICES 7,995 (15) 7,439 2,735 7,469 (30) TRANSPORT AND PLANT POOL CAR CHARGES - RENTAL 18 0 17 0 17 0 POOL CAR CHARGES - FUEL 3 0 3 0 3 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 1 0 1 0 1 0 FLEET SERVICE CHARGES - LEASING 2 0 2 1 2 0 FLEET SERVICE CHARGES - FUEL 1 0 1 0 1 0 FLEET SERVICE CHARGES - DRIVERS 9 0 9 0 9 0 TRANSPORT AND PLANT 34 0 33 1 33 0 64
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South Lanarkshire Council Period 3 Period 3 Revised Period 4 Period 4 Period 4 Finance & Corporate Resources - Total Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) 24/25 Outturn) ADMINISTRATION PRINTING AND STATIONERY 524 0 523 29 523 0 TELEPHONES 1,567 0 1,553 327 1,553 0 MOBILE PHONES 177 0 175 15 175 0 ADVERTISING - RECRUITMENT 29 0 29 0 29 0 ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 1 0 1 0 1 0 ADVERTISING - OTHER 123 0 123 25 123 0 POSTAGES/COURIERS 935 (20) 915 412 940 (25) SMS MESSAGING 10 0 10 2 10 0 MEMBERSHIP FEES/SUBSCRIPTIONS 233 0 229 5 231 (2) INSURANCE 140 0 141 0 141 0 MEDICAL COSTS 351 0 350 88 350 0 LEGAL EXPENSES 183 0 183 29 183 0 HOSPITALITY / CIVIC RECOGNITION 24 0 31 0 30 1 PAYPOINT AGENCY FEES 70 0 70 21 70 0 SECURITY UPLIFT FEES 2 0 2 0 2 0 OTHER ADMIN COSTS 1,604 0 1,604 243 1,604 0 MEMBERS ALLOWANCES 1,871 0 1,871 467 1,871 0 CONFERENCES - MEMBERS (incl associated costs) 11 0 11 3 11 0 CONFERENCES - OFFICIALS (incl associated costs) 6 0 6 0 6 0 TRAINING 762 0 761 159 761 0 VOLUNTEERS' EXPENSES 7 0 7 2 7 0 INTERNAL SUPPORT SERVICES ALLOCATION 68 0 68 0 68 0 ADMINISTRATION 8,698 (20) 8,663 1,827 8,689 (26) PAYMENT TO OTHER BODIES MANAGEMENT AND TECHNOLOGY TRAINING GRANT 0 0 0 1 0 0 YOUTH EMPLOYMENT TRAINING INITIATIVE 0 0 0 (1) 0 0 GRANTS TO VOLUNTARY ORGANISATIONS 652 27 679 271 646 33 PAYMENTS TO OTHER BODIES 2,592 (30) 2,562 1,132 2,607 (45) EXTERNAL AUDIT FEES 658 (58) 600 0 672 (72) ELECTION COSTS 0 0 0 30 0 0 PAYMENT TO OTHER BODIES 3,902 (61) 3,841 1,433 3,925 (84) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 28 0 28 48 28 0 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 249 0 249 25 249 0 PAYMENT TO CONTRACTORS 277 0 277 73 277 0 TRANSFER PAYMENTS RENT ALLOWANCE 23,581 0 23,581 5,865 23,581 0 RENT REBATES 41,707 0 41,707 9,997 41,707 0 TRANSFER PAYMENTS 65,288 0 65,288 15,862 65,288 0 FINANCING CHARGES LEASING CHARGES - OPERATIONAL 1 0 1 0 1 0 I.T. EQUIPMENT LEASING-CONTRACT 1,274 (20) 1,213 801 1,253 (40) FINANCING CHARGES 1,275 (20) 1,214 801 1,254 (40) TOTAL EXPENDITURE 123,406 (46) 122,751 31,478 122,816 (65) 65
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South Lanarkshire Council Period 3 Period 3 Revised Period 4 Period 4 Period 4 Finance & Corporate Resources - Total Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) 24/25 Outturn) INCOME NON RELEVANT GOVERNMENT GRANT (850) 0 (850) 0 (850) 0 STATUTORY ADDITIONS - COST OF COLLECTION (865) 0 (865) 0 (865) 0 RENT REBATES SUBSIDY (37,191) 0 (37,191) (8,286) (37,191) 0 RENT ALLOWANCE SUBSIDY (23,067) 0 (23,067) (4,787) (23,067) 0 DWP SUBSIDY (1,170) 0 (1,170) (368) (1,170) 0 DHP 0 0 0 (347) 0 0 CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (150) 0 (150) (46) (150) 0 CONTRIBUTIONS FROM OTHER BODIES (105) 0 (105) (57) (105) 0 SALES - DEPARTMENTS OF THE AUTHORITY (20) 0 (20) 0 (20) 0 FEES AND CHARGES - GENERAL (4,352) 6 (4,347) (848) (4,357) 10 CHARGES TO HEALTH BOARDS (45) 0 (45) 0 (45) 0 FEES AND CHARGES - OTHER BODIES (222) 0 (222) (26) (222) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,482) 0 (2,489) (449) (2,489) 0 HOME LOANS REPAYMENTS (5) 0 (5) (7) (5) 0 BIRTH REGISTRATION (19) 0 (19) (4) (19) 0 DEATH REGISTRATION (73) 0 (73) (17) (73) 0 MARRIAGE STATUTORY FEES (95) 0 (95) (42) (95) 0 EXTRACT ISSUE (88) 0 (88) (24) (88) 0 MARRIAGES (49) 0 (49) (14) (49) 0 CITIZENSHIP CEREMONIES (11) 0 (11) (4) (11) 0 OTHER INCOME (8,047) 40 (6,700) (237) (6,755) 55 REALLOCATION OF CENTRAL SUPPORT COSTS (6,653) 0 (6,653) 0 (6,653) 0 REALLOCATION OF SUPPORT COSTS (25) 0 (25) 0 (25) 0 INCOME (85,584) 46 (84,239) (15,563) (84,304) 65 NET EXPENDITURE 37,822 0 38,512 15,915 38,512 0 66
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Appendix D South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 12 July 2024 (No 4) 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 8.767 8.718 0.049 0.56% 1.020 Property Services 4.774 4.823 (0.049) -1.03% 12.548 Total Housing and Technical Resources 13.541 13.541 (0.000) 0.00% 13.568 5 67
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Housing and Technical Resources (excl HRA) Variance Analysis 2024/25 (Period 4) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 2,380k under APT&C Basic / Overtime / Superannuation / National Insurance – 2,382k under Property Services – 1,112k under The variance relates to vacancies which are actively being recruited in line with Service requirements. Property Services – 1,297k under The variance reflects the current level of trade operatives and overtime required to meet service demands. Property Costs (549k) over Rates – 195k under Property Services - 195k under The variance relates to an anticipated underspend in rates charges for Montrose House. Service Charges – (336k) over Property Services - (324k) over The overspend relates to the cost of shopping centre service charges which are not recoverable from tenants. Bed & Breakfast – (148k) over Repairs & Maintenance – (279k) over Housing Services – (148k) over Property Services - (300k) over The overspend relates to greater than anticipated demand for the service. The overspend relates to additional expenditure in property maintenance. Fixture & Fittings – (125k) over Housing Services – (125k) over This relates to the furniture costs within homeless temporary accommodation and is demand led. 68
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (248k) over Payment to Private Contractors – 78k under Payment to External Consultants – (326k) over Housing Services – 78k under Property Services – (326k) over The underspend relates to commissioned services in the Homelessness budget 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 (1,366k) under recovered Rental Income - (218k) under recovered Recovery from Capital/Recharges - Departments of the Authority - (1,145k) under recovered Property Services - (218k) under recovered Property Services - (1,145k) under recovered The under recovery relates to the shopping centre income, which is lower than budgeted due to vacant units. 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. 69
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South Lanarkshire Council Period 3 Period 3 Revised Period 4 Period 4 Period 4 Housing & Technical Resources Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) 24/25 Outturn) EMPLOYEE COSTS APT & C BASIC 35,730 1,356 37,086 9,284 35,362 1,724 APT & C OVERTIME 139 651 790 372 205 585 APT & C SUPERANNUATION 2,420 42 2,462 593 2,490 (28) APT & C NIC 3,810 (25) 3,785 982 3,684 101 OTHER EMPLOYEE COSTS 489 0 489 152 488 1 PENSION INCREASES 602 0 602 69 604 (2) ADDITIONAL PENSION COSTS 13 0 13 0 14 (1) EMPLOYEE COSTS 43,203 2,024 45,227 11,452 42,847 2,380 PROPERTY COSTS RATES 2,054 200 2,254 0 2,059 195 SCOTTISH WATER - UNMETERED CHARGES 12 0 12 (14) 12 0 SCOTTISH WATER - METERED CHARGES 268 (27) 241 65 268 (27) RENT 1,743 (12) 1,731 720 1,745 (14) SERVICE CHARGE 787 (348) 439 217 775 (336) FACTORING CHARGES 9 0 9 2 9 0 OTHER ACCOMMODATION COSTS 2,550 (276) 2,674 167 2,550 124 BED AND BREAKFAST 175 (148) 27 20 175 (148) PROPERTY INSURANCE 386 0 386 3 386 0 SECURITY COSTS 299 0 299 79 299 0 GROUND MAINTENANCE 52 0 52 0 52 0 GROUNDS MAINTENANCE ADDITIONAL WORKS 10 0 10 3 10 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 3,449 (536) 3,113 359 3,392 (279) REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 0 0 0 0 0 0 LIFE CYCLE MAINTENANCE 754 0 754 401 754 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 395 0 395 610 395 0 ADAPTIONS - INTERNAL CONTRACTORS 0 0 0 9 0 0 GAS MAINTENANCE COSTS 0 0 0 2 0 0 ELECTRICAL HEATING MAINTENANCE 0 0 0 7 0 0 HOUSING - RENT W/O UNLET PERIODS 736 (24) 811 137 785 26 HOUSING - RENT W/O BAD PERIODS 681 97 728 8 631 97 ASBESTOS 0 0 0 149 0 0 ELECTRICITY - CONTRACT 1,497 (51) 1,446 410 1,498 (52) ELECTRICITY - NON CONTRACT 31 (2) 29 1 31 (2) GAS 577 (1) 576 143 579 (3) HEATING OIL 12 0 12 0 12 0 FIXTURE & FITTINGS 1,295 (375) 1,170 470 1,295 (125) JANITOR SERVICE 164 0 164 152 164 0 CLEANING CONTRACT 407 0 407 400 421 (14) CLEANING OUTWITH CONTRACT 0 0 0 9 0 0 CLEANING MATERIALS 10 0 10 2 10 0 WINDOW CLEANING 2 0 2 1 2 0 PEST CONTROL 18 (12) 6 0 18 (12) REFUSE UPLIFT 412 (7) 405 4 412 (7) REMOVAL & STORAGE COSTS 20 28 48 2 20 28 OTHER PROPERTY COSTS 556 0 556 192 556 0 OFFICE ACCOM-FACILITIES MANAGEMENT 1,113 0 1,113 639 1,113 0 ACCOMMODATION RECHARGE TO USERS 33 0 33 12 33 0 PROPERTY COSTS 20,507 (1,494) 19,912 5,381 20,461 (549) 70
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South Lanarkshire Council Period 3 Period 3 Revised Period 4 Period 4 Period 4 Housing & Technical Resources Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) 24/25 Outturn) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 474 0 446 46 446 0 COMPUTER EQUIPMENT MAINTENANCE 6 0 6 0 6 0 I.T. EQUIPMENT MAINT-CONTRACT 223 (1) 209 1 211 (2) EQUIPMENT, APPARATUS AND TOOLS 46 0 45 22 45 0 SMALL TOOLS 0 0 0 0 0 0 ADAPTATIONS FOR CLIENTS 500 0 500 74 500 0 FURNITURE - OFFICE 0 0 0 1 0 0 FURNISHINGS 0 0 0 31 0 0 MATERIALS 12,330 0 12,329 978 12,329 0 STOCK/STORE ISSUES 0 0 0 429 0 0 AUDIO VISUAL 10 0 10 0 10 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 2 0 2 0 TV LICENCES - EDUCATION 1 0 1 0 1 0 FOODSTUFFS - GENERAL 2 0 2 0 2 0 PROTECTIVE CLOTHING & UNIFORMS 44 0 44 5 44 0 OTHER SUPPLIES AND SERVICES 167 0 168 18 168 0 HEALTH AND SAFETY 1 0 1 0 1 0 CATERING - CONTRACT 1 0 1 0 1 0 CATERING - OUTWITH CONTRACT 0 0 0 2 0 0 MAJOR SUPPLY OF ELECTRICAL POWER 0 0 0 8 0 0 OUTSOURCED MAIL 0 0 0 8 0 0 BULK BUYING DISCOUNT 0 0 0 (1) 0 0 SUPPLIES AND SERVICES 13,807 (1) 13,764 1,622 13,766 (2) TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 0 0 4 0 0 PURCHASE OF PLANT 125 0 125 34 125 0 FLEET SERVICES - FUEL 1 0 1 4 1 0 POOL CAR RECHARGE - RENTAL CHARGE 98 0 98 8 98 0 POOL CAR RECHARGE - FUEL 24 2 26 0 24 2 POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 1 0 1 0 OTHER TRANSPORT COSTS 0 0 0 1 0 0 TRANSPORT INSURANCE 44 0 44 0 45 (1) PLANT SERVICES 7 0 7 0 7 0 FLEET SERVICE CHARGES VEHICLE MAINTENANCE 331 0 331 183 331 0 FLEET SERVICE CHARGES UNSCHEDULED LABOUR 1 0 1 0 1 0 FLEET SERVICE CHARGES PLANT MAINTENANCE 7 0 7 4 7 0 FLEET SERVICE CHARGES ASSET MODIFICATIONS 15 0 15 11 15 0 FLEET SERVICE CHARGES LEASING 1,402 0 1,402 88 1,402 0 FLEET SERVICE CHARGES HIRED VEHICLES 205 0 205 60 209 (4) FLEET SERVICE CHARGES CONTRACT HIRE 48 0 48 0 48 0 FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 117 0 117 76 117 0 FLEET SERVICE CHARGES FUEL 842 0 842 220 842 0 HIRE OF EXTERNAL PLANT 257 0 257 37 256 1 HIRE OF SCAFOLDING 1,077 0 1,077 234 1,077 0 HIRE OF SKIPS 33 0 33 122 33 0 EXTERNAL TRANSPORT CONTRACT 0 0 0 5 0 0 TAXI CHARGES - CONTRACTED 42 (1) 41 3 42 (1) TRANSPORT AND PLANT 4,677 1 4,678 1,094 4,681 (3) 71
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South Lanarkshire Council Period 3 Period 3 Revised Period 4 Period 4 Period 4 Housing & Technical Resources Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) 24/25 Outturn) ADMINISTRATION PRINTING AND STATIONERY 81 0 81 20 84 (3) TELEPHONES 95 (1) 94 (3) 95 (1) MOBILE PHONES 38 2 40 0 38 2 ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 7 0 7 0 7 0 ADVERTISING - OTHER 6 0 6 0 6 0 POSTAGES/COURIERS 21 0 21 9 21 0 MEMBERSHIP FEES/SUBSCRIPTIONS 12 0 12 76 13 (1) INSURANCE 223 (7) 216 0 228 (12) MEDICAL COSTS 16 0 16 2 16 0 LEGAL EXPENSES 20 (2) 18 4 20 (2) PETTY OUTLAYS 12 0 12 7 12 0 HOSPITALITY / CIVIC RECOGNITION 2 0 2 0 2 0 BANK CHARGES 0 0 0 4 0 0 PAYPOINT AGENCY FEES 0 0 0 3 0 0 OTHER ADMIN COSTS 13 0 13 0 13 0 INTERNAL SUPPORT SERVICES ALLOCATION 457 0 457 20 457 0 CENTRAL ADMINISTRATION 2,749 0 2,749 0 2,860 (111) ADMINISTRATION 3,752 (8) 3,744 142 3,872 (128) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,019 0 2,019 143 2,079 (60) OTHER LOCAL AUTHORITIES 0 0 0 5 0 0 PAYMENTS TO OTHER BODIES 1,164 (44) 1,120 303 1,164 (44) SUPPORTING PEOPLE INTERNAL PROVIDER 1,129 0 1,129 373 1,129 0 SUPPORTING PEOPLE EXTERNAL PROVIDER 732 50 782 5 725 57 HOUSING ADMINISTRATION 885 0 885 75 885 0 ASSISTANCE TO HOME OWNERS (33) (36) (69) 150 (33) (36) PRIVATE INDIVIDUALS - GENERAL 168 0 168 29 168 0 PAYMENT TO OTHER BODIES 6,064 (30) 6,034 1,083 6,117 (83) PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 0 0 0 3 0 0 PAYMENT TO PRIVATE CONTRACTOR 11,945 825 12,070 4,699 11,992 78 PAYMENT TO EXTERNAL CONSULTANTS 606 (300) 306 30 632 (326) PAYMENT TO CONTRACTORS 12,551 525 12,376 4,732 12,624 (248) FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 154 0 154 6 155 (1) INTEREST ON REVENUE BALANCES 2 0 2 0 2 0 FINANCING CHARGES 156 0 156 6 157 (1) TOTAL EXPENDITURE 104,717 1,017 105,891 25,512 104,525 1,366 INCOME CONTRIBUTIONS FROM OTHER BODIES (2,361) 0 (2,361) (479) (2,361) 0 SALES - DEPARTMENTS OF THE AUTHORITY (460) 0 (460) 0 (486) 26 FEES AND CHARGES - GENERAL (694) 113 (581) (104) (694) 113 FEES AND CHARGES - DEPARTMENTS OF THE A (48) 0 (48) 0 (48) 0 RENTAL INCOME (3,927) (200) (4,127) (942) (3,909) (218) HOUSE RENTS (5,994) (13) (6,207) (1,599) (5,994) (213) OTHER INCOME (2,793) 46 (2,747) (632) (2,817) 70 REALLOCATION OF CENTRAL SUPPORT COSTS (876) 0 (876) 95 (876) 0 REALLOCATION OF SUPPORT COSTS (1,580) (49) (1,629) 0 (1,630) 1 RECOVERY FROM CAPITAL (27,721) (3,701) (31,422) (3,572) (27,054) (4,368) RECHARGES - DEPARTMENTS OF AUTHORITY (44,679) 2,787 (41,892) (8,514) (45,115) 3,223 MANUAL RECHARGES - DEPARTMENTS OF AUTHORITY 0 0 0 3,803 0 0 INCOME (91,133) (1,017) (92,350) (11,944) (90,984) (1,366) NET EXPENDITURE 13,584 0 13,541 13,568 13,541 0 72
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Appendix E Housing and Technical Resources - HRA Variance Analysis 2024/25 (Period 4) There are no variances to report. 5 73
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South Lanarkshire Council Period 3 Period 3 Revised Period 4 Period 4 Period 4 Housing Revenue Account Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) 24/25 Outturn) EMPLOYEE COSTS APT & C BASIC 11,629 0 11,629 3,141 11,629 0 APT & C OVERTIME 78 0 78 14 78 0 APT & C SUPERANNUATION 722 0 722 198 722 0 APT & C NIC 1,142 0 1,142 287 1,142 0 PENSION INCREASES 211 0 211 22 211 0 EMPLOYEE COSTS 13,782 0 13,782 3,662 13,782 0 PROPERTY COSTS RATES 72 0 72 0 72 0 SCOTTISH WATER - UNMETERED CHARGES 4 0 4 0 4 0 SCOTTISH WATER - METERED CHARGES 8 0 8 2 8 0 RENT 6 0 6 0 6 0 SERVICE CHARGE 94 0 94 1 94 0 OTHER ACCOMMODATION COSTS 11 0 11 0 11 0 PROPERTY INSURANCE 2,160 0 2,160 0 2,160 0 SECURITY COSTS 55 0 55 1 55 0 GROUND MAINTENANCE 4,465 0 4,465 245 4,465 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 41,997 0 41,997 7,221 41,997 0 LIFE CYCLE MAINTENANCE 0 0 0 16 0 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 877 0 877 140 877 0 HOUSING - RENT FREE ACCOMMODATION 266 0 266 62 266 0 HOUSING - RENT W/O UNLET PERIODS 2,588 0 2,588 757 2,588 0 HOUSING - RENT W/O BAD PERIODS 3,743 0 3,743 163 3,743 0 ASBESTOS 139 0 139 40 139 0 GAS SOUNDNESS TESTING 0 0 0 3 0 0 ELECTRICITY - CONTRACT 1,358 0 1,358 207 1,358 0 GAS 436 0 436 114 436 0 HEATING OIL 54 0 54 11 54 0 SOLID FUEL 4 0 4 5 4 0 FIXTURE & FITTINGS 58 0 58 44 58 0 JANITOR SERVICE 93 0 93 30 93 0 CLEANING CONTRACT 468 0 468 493 468 0 CLEANING MATERIALS 60 0 60 6 60 0 WINDOW CLEANING 16 0 16 38 16 0 PEST CONTROL 122 0 122 31 122 0 REFUSE UPLIFT 0 0 0 10 0 0 REMOVAL & STORAGE COSTS 14 0 14 11 14 0 OTHER PROPERTY COSTS 35 0 35 3 35 0 PROPERTY COSTS 59,203 0 59,203 9,654 59,203 0 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 1,365 0 1,365 102 1,365 0 I.T. EQUIPMENT MAINT-CONTRACT 74 0 74 0 74 0 EQUIPMENT, APPARATUS AND TOOLS 13 0 13 5 13 0 ADAPTATIONS FOR CLIENTS 0 0 0 22 0 0 FURNITURE - OFFICE 10 0 10 0 10 0 FURNITURE - GENERAL 0 0 0 4 0 0 MATERIALS 0 0 0 39 0 0 MATERIALS, APPARATUS AND EQUIPMENT 0 0 0 2 0 0 FOODSTUFFS - GENERAL 6 0 6 0 6 0 PROTECTIVE CLOTHING & UNIFORMS 12 0 12 1 12 0 LAUNDRY COSTS 16 0 16 0 16 0 OTHER SUPPLIES AND SERVICES 32 0 32 6 32 0 HEALTH AND SAFETY 15 0 15 0 15 0 OUTSOURCED MAIL 0 0 0 3 0 0 SUPPLIES AND SERVICES 1,543 0 1,543 184 1,543 0 TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 0 0 2 0 0 POOL CAR RECHARGE - RENTAL CHARGE 26 0 26 1 26 0 POOL CAR RECHARGE - FUEL 6 0 6 0 6 0 POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 1 0 1 0 OTHER TRANSPORT COSTS 0 0 0 3 0 0 FLEET SERVICE CHARGES VEHICLE MAINTENANCE 158 0 158 14 158 0 STORAGE 4 0 4 0 4 0 TRANSPORT AND PLANT 195 0 195 20 195 0 74
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South Lanarkshire Council Period 3 Period 3 Revised Period 4 Period 4 Period 4 Housing Revenue Account Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) 24/25 Outturn) ADMINISTRATION PRINTING AND STATIONERY 79 0 79 52 79 0 BULK PRINTING 68 0 68 0 68 0 TELEPHONES 95 0 95 1 95 0 MOBILE PHONES 34 0 34 (1) 34 0 ADVERTISING - OTHER 12 0 12 0 12 0 POSTAGES/COURIERS 171 0 171 26 171 0 SMS MESSAGING 0 0 0 5 0 0 MEMBERSHIP FEES/SUBSCRIPTIONS 38 0 38 0 38 0 MEDICAL COSTS 25 0 25 4 25 0 LEGAL EXPENSES 6 0 6 11 6 0 PETTY OUTLAYS 4 0 4 0 4 0 GIRO BANK AGENCY FEES 4 0 4 0 4 0 PAYPOINT AGENCY FEES 13 0 13 11 13 0 INTERNET AGENCY FEES 3 0 3 0 3 0 OTHER ADMIN COSTS 15 0 15 1 15 0 CONFERENCES - OFFICIALS 7 0 7 0 7 0 INTERNAL SUPPORT SERVICES ALLOCATION 5,020 0 5,020 0 5,020 0 ADMINISTRATION 5,594 0 5,594 110 5,594 0 PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,909 0 2,909 601 2,909 0 GRANTS TO VOLUNTARY ORGANISATIONS 3 0 3 0 3 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 31 0 31 0 31 0 PAYMENTS TO OTHER BODIES 32 0 32 94 32 0 PRIVATE INDIVIDUALS - GENERAL 0 0 0 18 0 0 PAYMENT TO OTHER BODIES 2,975 0 2,975 713 2,975 0 PAYMENT TO CONTRACTORS PAYMENT TO LOCAL AUTHORITY CONTRACTOR 0 0 0 134 0 0 PAYMENT TO PRIVATE CONTRACTOR 80 0 80 4 80 0 PAYMENT TO EXTERNAL CONSULTANTS 20 0 20 47 20 0 PAYMENT TO CONTRACTORS 100 0 100 185 100 0 FINANCING CHARGES INTEREST-DEBT CHARGES 10,729 0 10,729 3,301 10,729 0 I.T. EQUIPMENT LEASING-CONTRACT 67 0 67 2 67 0 CFCR 33,506 0 33,506 10,310 33,506 0 INTEREST ON REVENUE BALANCES (67) 0 (67) 0 (67) 0 FINANCING CHARGES 44,235 0 44,235 13,613 44,235 0 TOTAL EXPENDITURE 127,627 0 127,627 28,141 127,627 0 INCOME SALES - DEPARTMENTS OF THE AUTHORITY (885) 0 (885) (75) (885) 0 FEES AND CHARGES - GENERAL (4,747) 0 (4,747) (1,449) (4,747) 0 RENTAL INCOME (461) 0 (461) 0 (461) 0 HOUSE RENTS (111,802) 0 (111,802) (28,206) (111,802) 0 LOCK UP RENTS (2,802) 0 (2,802) (697) (2,802) 0 INSURANCE RECOVERIES (250) 0 (250) 2,655 (250) 0 OTHER INCOME (1,734) 0 (1,734) (369) (1,734) 0 REALLOCATION OF SUPPORT COSTS (717) 0 (717) 0 (717) 0 YEAR END T/FER TO BALANCE SHEET (4,229) 0 (4,229) 0 (4,229) 0 INCOME (127,627) 0 (127,627) (28,141) (127,627) 0 NET EXPENDITURE 0 0 0 0 0 0 75
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Appendix F South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 12 July 2024 (No 4) Social Work Resources Committee Revised Annual Projected Projected Outturn % Note Year to Date Budget Outturn Variance Actual Service Departments :- £m £m £m £m Performance and Support Services 5.800 5.738 0.062 1.07% 1.261 Children and Families 46.985 47.358 (0.373) -0.79% 12.415 Adults and Older People 180.475 180.475 0.000 0.00% 46.599 Justice and Substance Misuse 0.735 0.424 0.311 42.31% 0.081 Total Social Work Resources 233.995 233.995 0.000 0.00% 60.356 5 77
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Social Work Resources Variance Analysis 2024/25 (Period 4) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 2,067k under Admin & Clerical Staff – 518k under Managerial Support Specialist Staff - (1,334k) over Performance and Support – 130k under Adult and Older People – 279k under Justice – 95k under Performance and Support – (67k) over Children and Families – 114k under Adult and Older People – (1,428k) over The underspend relates to staffing vacancies which are being filled. The underspend relates to Scheduling Assistant vacancies in Homecare, which are being recruited. This is offset by overtime costs for Managerial Support Specialist Staff (below). The underspend relates to staffing vacancies which are being filled. This overspend is a result of turnover being less than anticipated to date. This is a result of vacancies which are actively being recruited. This overspend is a result of turnover being less than anticipated to date, and overtime spend to cover the Scheduling Assistant vacancies in Homecare (above). 78
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Basic Grade Social Workers – 1,844k under Hospital Social Workers – (146k) over Instructors – 281k under Care Staff – (624k) over Justice – 73k under Children and Families - 439k under Adult and Older People – 1,504k under Justice – 90k under Adult and Older People – (112k) over Adult and Older People – 233k under Children and Families – (262k) over This is a result of vacancies which are actively being recruited. This is a result of vacancies which are actively being recruited. This is a result of vacancies which are actively being recruited. This is a result of vacancies which are actively being recruited. This overspend is due to additional posts being filled to meet demand within the hospital discharge team and is offset by the underspend in Social Workers (above). This is a result of vacancies which are being actively recruited. This overspend is due to the level of overtime being incurred to manage staff absences due to sickness and maternity leave. 79
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Home Carers – 1,527k under Adult and Older People – (372k) over Adult and Older People – 1,551k under This overspend is due to overtime worked because of In House Residential vacancies. This is a result of vacancies which are being actively recruited. Property Costs 373k under Gas - 376k under Adult and Older People – 376k under The underspend reflects a reduction in consumption and price. Transport and Plant (645k) over Fleet Service Charges – (626k) over Adult and Older People – (626k) over The overspend relates to slippage in the 2024/25 saving for the decommissioning of Fleet buses that are no longer required. An action plan is being developed to ensure costs are reduced to achieve the saving in full. Payment to Other Bodies 133k under Social Work – Adoption Allowance – (100k) over Direct Payments – 236k under Children and Families – (100k) over Adult and Older People – 236k under This overspend relates to the increasing number of adoptive carers being paid an ongoing adoption allowance. The scheme is currently being reviewed. The underspend reflects current demand of Direct Payments. 80
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* The underlined variances represent new variances since the last report. Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (1,243k) over Day Care – (322k) over Home Support – (918k) over Adult and Older People – (322k) over Adult and Older People – (918k) over This overspend relates to slippage in the IJB Maximising SDS Options – Day Services saving for 2024/25. Additional demand is also affecting this overspend. The overspend relates to slippage in the IJB Procurement Reviews saving for 2024/25. Additional demand is also affecting this overspend. Transfer Payments (567k) over Direct Assistance to Persons Kinship Care – (556k) over Children and Families – (556k) over This overspend relates to the payment of kinship care allowances, where demand is increasing. Income (61k) under recovered Fees and Charges - General – (67k) under recovered Adult and Older People – (301k) under recovered Adult and Older People – 227k over recovered The under recovery in income is in relation to under occupancy levels. This over recovery is non- recurring and is due to the recovery of prior year care costs from service users. 81
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South Lanarkshire Council Period 3 Period 3 Revised Period 4 Period 4 Period 4 Social Work Resources Summary Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) 24/25 Outturn) EMPLOYEE COSTS ADMIN & CLERICAL STAFF - APT&C BASIC 5,801 0 5,800 1,302 5,160 640 ADMIN & CLERICAL STAFF - APT&C OVERTIME 0 0 0 50 176 (176) ADMIN & CLERICAL STAFF - APT&C SUPERANNUATION 367 0 367 83 307 60 ADMIN & CLERICAL STAFF - APT&C NIC 408 0 408 106 414 (6) MANAGERIAL SUPPORT SPECIALIST STAFF BASIC 23,435 0 23,782 6,694 24,501 (719) MANAGERIAL SUPPORT SPECIALIST STAFF OVERTIME 46 0 46 157 561 (515) MANAGERIAL SUPPORT SPECIALIST STAFF SUPERANNUATION 1,500 0 1,574 416 1,468 106 MANAGERIAL SUPPORT SPECIALIST STAFF NIC 2,467 0 2,502 729 2,708 (206) BASIC GRADE SOCIAL WORKERS BASIC 13,412 0 13,514 2,966 11,985 1,529 BASIC GRADE SOCIAL WORKERS OVERTIME 44 0 44 36 133 (89) BASIC GRADE SOCIAL WORKERS SUPERANNUATION 921 0 938 186 711 227 BASIC GRADE SOCIAL WORKERS NIC 1,428 0 1,439 320 1,262 177 HOSPITAL SOCIAL WORKERS BASIC 449 0 448 155 570 (122) HOSPITAL SOCIAL WORKERS OVERTIME 0 0 0 1 1 (1) HOSPITAL SOCIAL WORKERS SUPERANNUATION 29 0 29 9 35 (6) HOSPITAL SOCIAL WORKERS NIC 46 0 46 17 63 (17) INSTRUCTORS BASIC 1,512 0 1,511 337 1,278 233 INSTRUCTORS SUPERANNUATION 98 0 98 21 71 27 INSTRUCTORS NIC 136 0 136 30 115 21 CARE STAFF - APT&C BASIC 18,267 0 17,100 4,615 17,314 (214) CARE STAFF - APT&C OVERTIME 745 0 547 185 1,110 (563) CARE STAFF - APT&C SUPERANNUATION 1,181 0 1,097 288 965 132 CARE STAFF - APT&C NIC 1,815 0 1,687 448 1,666 21 HOME CARERS BASIC 28,132 0 28,857 6,762 27,418 1,439 HOME CARERS OVERTIME 1,907 0 1,181 255 1,425 (244) HOME CARERS SUPERANNUATION 1,819 0 1,818 372 1,719 99 HOME CARERS NIC 2,846 0 2,846 670 2,613 233 TRAVEL AND SUBSISTENCE 0 0 0 1 0 0 OTHER EMPLOYEE COSTS 2,463 0 3,804 67 3,803 1 PENSION INCREASES 328 0 328 35 328 0 EMPLOYEE COSTS 111,602 0 111,947 27,313 109,880 2,067 PROPERTY COSTS RATES 345 0 345 0 345 0 SCOTTISH WATER - UNMETERED CHARGES 35 0 35 0 35 0 SCOTTISH WATER - METERED CHARGES 166 0 166 21 166 0 RENT 523 0 523 154 523 0 PROPERTY INSURANCE 292 0 292 0 292 0 SECURITY COSTS 2 0 2 2 2 0 GROUND MAINTENANCE 3 0 3 0 3 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 2 0 2 6 2 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 63 0 63 16 64 (1) ELECTRICITY - CONTRACT 851 0 852 154 852 0 GAS 996 0 1,055 281 679 376 JANITOR SERVICE 0 0 0 1 0 0 CLEANING CONTRACT 385 0 381 363 381 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 283 0 223 21 224 (1) HEALTH & HYGIENE MATERIALS 91 0 91 2 92 (1) WINDOW CLEANING 11 0 11 2 11 0 REFUSE UPLIFT 43 0 43 4 43 0 REMOVAL & STORAGE COSTS 1 0 1 3 1 0 OTHER PROPERTY COSTS 194 0 180 77 180 0 PROPERTY COSTS 4,286 0 4,268 1,107 3,895 373 82
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South Lanarkshire Council Period 3 Period 3 Revised Period 4 Period 4 Period 4 Social Work Resources Summary Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) 24/25 Outturn) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 921 0 763 361 763 0 COMPUTER EQUIPMENT MAINTENANCE 51 0 40 0 41 (1) I.T. EQUIPMENT MAINT-CONTRACT 228 0 201 4 200 1 I.T. ELECTRONIC MESSAGING 258 0 122 0 122 0 EQUIPMENT, APPARATUS AND TOOLS 122 0 122 8 122 0 SMALL TOOLS 4 0 4 1 3 1 AIDS & ADAPTIONS 1,782 0 1,937 335 1,937 0 SUPPLIES FOR CLIENTS 353 0 362 72 364 (2) FURNITURE - OFFICE 1 0 1 1 1 0 FURNISHINGS (INCL. CROCKERY & LINEN) 17 0 17 3 17 0 MATERIALS 10 0 10 0 10 0 MATERIALS, APPARATUS AND EQUIPMENT 1 0 1 4 1 0 PROVISIONS - GENERAL 213 0 213 54 213 0 FOOD PURCHASES WITHIN CONTRACT SERVICE 513 0 512 133 513 (1) BEVERAGES 60 0 60 11 60 0 SCHOOL MILK 41 0 41 10 41 0 PROTECTIVE CLOTHING & UNIFORMS 1,355 0 1,298 474 1,337 (39) LAUNDRY COSTS 4 0 4 5 4 0 OTHER SUPPLIES AND SERVICES 47 0 47 14 48 (1) CATERING - CONTRACT 372 0 372 325 372 0 CATERING - OUTWITH CONTRACT 55 0 55 1 57 (2) MAJOR SUPPLY OF ELECTRICAL POWER 0 0 0 0 0 0 DELIVERY CHARGE 0 0 0 1 0 0 I- PROCUREMENT ERRORS 0 0 0 2 0 0 SUPPLIES AND SERVICES 6,408 0 6,182 1,819 6,226 (44) TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 0 0 0 0 0 POOL CAR CHARGES-RENTAL 119 0 155 73 156 (1) POOL CAR CHARGES-FUEL 39 0 19 0 20 (1) POOL CAR CHARGES-ADDITIONAL COSTS 7 0 3 0 3 0 OTHER TRANSPORT COSTS 904 0 935 184 949 (14) INSURANCE 24 0 24 0 24 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 3,120 0 3,124 182 3,753 (629) HIRE OF EXTERNAL VEHICLES 7 0 7 0 7 0 HIRE OF EXTERNAL PLANT 0 0 0 0 0 0 EXTERNAL TRANSPORT CONTRACT 0 0 0 0 0 0 PUPIL TRANSPORT - STRATHCLYDE PASS 0 0 0 1 0 0 PUPIL TRANSPORT - OTHER 10 0 10 3 10 0 TRANSPORT AND PLANT 4,230 0 4,277 443 4,922 (645) ADMINISTRATION PRINTING AND STATIONERY 101 0 101 15 101 0 TELEPHONES 205 0 206 1 206 0 MOBILE PHONES 613 0 285 5 285 0 ADVERTISING - RECRUITMENT 4 0 4 0 4 0 ADVERTISING - OTHER 10 0 10 0 10 0 POSTAGES/COURIERS 53 0 52 12 53 (1) MEMBERSHIP FEES/SUBSCRIPTIONS 53 0 52 15 53 (1) INSURANCE 27 0 27 0 27 0 MEDICAL COSTS 26 0 26 17 35 (9) LEGAL EXPENSES 298 0 298 30 298 0 HOSPITALITY / CIVIC RECOGNITION 6 0 5 0 5 0 OTHER ADMIN COSTS 55 0 54 10 55 (1) CONFERENCES - OFFICIALS (incl associated costs) 7 0 6 0 7 (1) TRAINING 44 0 44 2 44 0 INTERNAL SUPPORT SERVICES ALLOCATION 410 0 410 0 410 0 ADMINISTRATION 1,912 0 1,580 107 1,593 (13) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 55 0 55 0 55 0 OTHER LOCAL AUTHORITIES 25 0 25 0 25 0 GRANTS TO VOLUNTARY ORGANISATIONS 23 0 23 12 23 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 2,454 0 2,755 557 2,757 (2) PAYMENTS TO OTHER BODIES 2,385 0 2,382 367 2,382 0 PAYMENTS TO HEALTH BOARD 1,508 0 1,509 108 1,508 1 PRIVATE INDIVIDUALS - GENERAL 1,107 0 1,101 209 1,103 (2) SOCIAL WORK - FOSTER PARENTS 6,483 0 6,482 2,030 6,482 0 SOCIAL WORK - FOSTER PARENTS DISCRETIONARY PAYMENTS 94 0 94 22 94 0 SOCIAL WORK - ADOPTION ALLOWANCES 650 0 650 403 750 (100) DIRECT PAYMENTS 10,899 0 10,878 2,761 10,642 236 PAYMENT TO OTHER BODIES 25,683 0 25,954 6,469 25,821 133 83
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South Lanarkshire Council Period 3 Period 3 Revised Period 4 Period 4 Period 4 Social Work Resources Summary Forecast Forecast Annual Actual Forecast Forecast (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) 24/25 Outturn) PAYMENT TO CONTRACTORS PAYMENT TO LOCAL AUTHORITY CONTRACTOR 0 0 0 6 0 0 26120-PAYMENT TO PRIVATE CONTRACTOR 0000-DEFAULT 374 0 1,177 63 1,177 0 26120-PAYMENT TO PRIVATE CONTRACTOR 4010-MISC 35 0 0 0 0 0 26120-PAYMENT TO PRIVATE CONTRACTOR 4014-PAYMENTS TO COL ORGS 73,216 0 73,645 17,795 73,645 0 26120-PAYMENT TO PRIVATE CONTRACTOR 4015-CET ALLOCATION - HOME CARE 34,711 0 34,152 7,764 34,153 (1) 26120-PAYMENT TO PRIVATE CONTRACTOR 4032-SECURE ACCOMMODATION 584 0 584 297 584 0 26120-PAYMENT TO PRIVATE CONTRACTOR 4045-RESPITE 1,978 0 2,046 177 2,048 (2) 26120-PAYMENT TO PRIVATE CONTRACTOR 4050-CARE COMMISSION COSTS 0 0 0 2 0 0 26120-PAYMENT TO PRIVATE CONTRACTOR 4052-DAY CARE 1,088 0 1,088 233 1,410 (322) 26120-PAYMENT TO PRIVATE CONTRACTOR 4055-HOME SUPPORT 23,426 0 22,846 5,326 23,764 (918) 26120-PAYMENT TO PRIVATE CONTRACTOR 4056-EMPLOYMENT TRAINING 55 0 55 13 55 0 26120-PAYMENT TO PRIVATE CONTRACTOR 4075-FREE PERSONAL NURSING CARE 9,135 0 9,135 1,024 9,135 0 26120-PAYMENT TO PRIVATE CONTRACTOR 4134-C & F - OUT OF SCHOOL SERVICE 61 0 18 2 18 0 26120-PAYMENT TO PRIVATE CONTRACTOR 4146-P.A. (COLLEGE) 253 0 253 58 253 0 26120-PAYMENT TO PRIVATE CONTRACTOR 4170-GROUPWORK/SOCIAL SUPPORT 1,023 0 1,023 236 1,023 0 26120-PAYMENT TO PRIVATE CONTRACTOR 4171-CARER RESPITE 424 0 418 97 419 (1) PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 115 0 116 24 115 1 PAYMENT TO CONTRACTORS 146,478 0 146,556 33,117 147,799 (1,243) TRANSFER PAYMENTS DIRECT ASSISTANCE TO PERSONS 3,553 0 3,572 1,569 4,139 (567) SECTION PAYMENTS 83 0 32 35 32 0 TRANSFER PAYMENTS 3,636 0 3,604 1,604 4,171 (567) FINANCING CHARGES LEASING CHARGES - FINANCE 1 0 1 0 1 0 I.T. EQUIPMENT LEASING-CONTRACT 395 0 395 11 395 0 FINANCING CHARGES 396 0 396 11 396 0 TOTAL EXPENDITURE 304,631 0 304,764 71,990 304,703 61 INCOME NON RELEVANT GOVERNMENT GRANT (8,180) 0 (8,510) (2,041) (8,510) 0 RESOURCE TRANSFER INCOME FROM THE HEALTH BOARD (25,085) 0 (25,039) (6,270) (25,039) 0 CONTRIBUTIONS FROM OTHER BODIES (1,619) 0 (1,619) (521) (1,619) 0 SALES - SALE OF MEALS (14) 0 (14) (9) (14) 0 FEES AND CHARGES - GENERAL (7,904) 0 (7,716) (2,574) (7,649) (67) FEES AND CHARGES - OTHER LOCAL AUTHORITIES (656) 0 (655) (31) (656) 1 CHARGES TO HEALTH BOARDS (26,334) 0 (26,334) (144) (26,334) 0 FEES AND CHARGES - OTHER BODIES 0 0 (4) 0 (4) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (218) 0 (217) 0 (221) 4 RENTAL INCOME (27) 0 (26) 0 (27) 1 OTHER INCOME (235) 0 (235) (44) (235) 0 REALLOCATION OF SUPPORT COSTS (400) 0 (400) 0 (400) 0 INCOME TOTAL (70,672) 0 (70,769) (11,634) (70,708) (61) NET EXPENDITURE 233,959 0 233,995 60,356 233,995 0 84