Agenda Document Pack - Financial Resources Scrutiny Forum - 21/11/2024
South Lanarkshire Council · 21 November 2024
Back to Financial Resources Scrutiny Forum — 21 November 2024 and its agenda
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Council Offices, Almada Street Hamilton, ML3 0AA Wednesday, 13 November 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, 21 November 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, Monique Equi, Ross Gowland, Gavin Keatt, Richard Lockhart, 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 10 October 2024 submitted for approval as a correct record. (Copy attached) 3 - 6 Item(s) for Monitoring 3a Capital Budget Monitoring 2024/2025 - General Fund Capital Programme Report dated 14 November 2024 by the Executive Director (Finance and Corporate Resources). (Copy attached) 7 - 28 3b Capital Budget Monitoring 2024/2025 - Housing Capital Programme Report dated 14 November 2024 by the Executive Director (Finance and Corporate Resources). (Copy attached) 29 - 36 4 Revenue Budget Monitoring 2024/2025 Report dated 1 November 2024 by the Executive Director (Finance and Corporate Resources). (Copy attached) 37 - 42 5 Revenue Budget Monitoring 2024/2025 - Detailed Resource Analysis Report dated 1 November 2024 by the Executive Director (Finance and Corporate Resources). (Copy attached) 43 - 88 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 MS Teams and in Committee Room 1, Council Offices, Almada Street, Hamilton on 10 October 2024 Chair: Councillor Julia Marrs (Depute) Councillors Present: Councillor Mathew Buchanan, Councillor Colin Dewar, Councillor Monique Equi, Councillor Gavin Keatt, Councillor Richard Lockhart, Councillor Carol Nugent Councillors' Apologies: Councillor Grant Ferguson (Chair), Councillor Ross Gowland 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) 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 12 September 2024 were submitted for approval as a correct record. The Head of Finance (Strategy) responded to a member’s question in relation to the Climate Change, Sustainability and Environmental Implications section of reports. The Forum decided: that the minutes be approved as a correct record. 3a Capital Budget Monitoring 2024/2025 – General Fund Capital Programme A report dated 19 September 2024 by the Executive Director (Finance and Corporate Resources) was submitted on the position of the General Fund Capital Programme 2024/2025 for the period 1 April to 9 August 2024. The revised General Fund Capital Programme for 2024/2025 totalled £87.007 million, as detailed in Appendix B to the report. The revised programme included adjustments totalling a net increase of £0.051 million which had been submitted to the Executive Committee on 2 October 2024, as detailed in Appendix A to the report. The funding available to support the programme also totalled £87.007 million and was detailed in Appendix D to the report. Appendix D also showed the forecast for the financial year of £87.007 million. 2 3
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Actual spend incurred to 9 August 2024 totalled £11.296 million. Actual funding received to 9 August 2024 was £51.662 million, as detailed in Appendix D to the report. Relevant officers would continue to closely monitor the generation of all income, including receipts. The physical progress achieved with the General Fund Capital Programme 2024/2025 at 9 August 2024 was detailed in appendices E to G to the report. The Forum decided: that the position on the General Fund Capital Programme as at 9 August 2024 be noted. [Reference: Minutes of 12 September 2024 (Paragraph 3a) and Minutes of the Executive Committee of 2 October 2024 (Paragraph 4)] 3b Capital Budget Monitoring 2024/2025 – Housing Capital Programme A report dated 19 September 2024 by the Executive Director (Finance and Corporate Resources) was submitted on the position of the Housing Capital Programme 2024/2025 for the period 1 April to 9 August 2024 (Period 5). The revised Housing Capital Programme for 2024/2025 totalled £77.248 million, as approved by the Executive Committee on 26 June 2024. Programmed funding for the year also totalled £77.248 million. The budget, along with a detailed breakdown of the funding sources, was included in Appendix A to the report. The predicted spend position for the Housing Capital Programme for the financial year 2024/2025 was £77.248 million. Actual funding received at 9 August 2024 was £15.503 million. The physical progress achieved with the Housing Capital Programme 2024/2025 at 9 August 2024 was detailed in Appendix B to the report. The Forum decided: that the position on the Housing Capital Programme as at 9 August 2024 be noted. [Reference: Minutes of 12 September 2024 (Paragraph 3b) and Minutes of the Executive Committee of 26 June 2024 (Paragraph 6) and 2 October 2024 (Paragraph 4)] Councillor Keatt left the meeting after this item of business 4 Revenue Budget Monitoring 2024/2025 A report dated 23 September 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 9 August 2024 (Period 5), along with a projection for the year to 31 March 2025. As at 9 August 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) 4
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The Forum decided: (1) that the projected breakeven position on the General Fund Revenue Account for 2024/2025 and the actual spend as at 9 August 2024, as detailed in section 4 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 9 August 2024, as detailed in section 5 of the report, be noted. [Reference: Minutes of 12 September 2024 (Paragraph 4)] 5 Revenue Budget Monitoring 2024/2025 – Detailed Resource Analysis A report dated 23 September 2024 by the Executive Director (Finance and Corporate Resources) was submitted comparing actual expenditure against budgeted expenditure for the period 1 April to 9 August 2024 (Period 5). 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 9 August 2024 details of the most significant variances within Resources and the Housing Revenue Account across subjective headings and across Services as at 9 August 2024 a line by line trend analysis of the total Resources’ expenditure and income across subjective headings as at 9 August 2024 Officers responded to a member’s questions in relation to the following:- the overspend related to overtime which was reported under employee costs (Community and Enterprise Resources), as detailed in Appendix A to the report the overspend related to pupil transport which was reported under transport and plant (Education Resources), as detailed in Appendix B to the report the overspend related to independent school places which was reported under payments to other bodies (Education Resources), as detailed in Appendix B to the report the underspend related to grants to voluntary organisations which was reported under payments to other bodies (Finance and Corporate Resources), as detailed in Appendix C to the report, and the actions taken to promote those grants to relevant organisations the overspend related to other accommodation which was reported under property costs (Housing and Technical Resources), as detailed in Appendix D to the report the overspend related to managerial support specialist staff which was reported under employee costs (Social Work Resources), as detailed in Appendix F to the report Where information was not readily available, the Head of Finance (Strategy) undertook to provide this to relevant members. The Chair, on behalf of the Forum, requested that further information be provided in relation to the underspend on grants to voluntary organisations. The Forum decided: that the position as at 9 August 2024 (Period 5) be noted. [Reference: Minutes of 12 September 2024 (Paragraph 5)] Councillor Keatt re-joined the meeting during consideration of this item of business 5
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6 Urgent Business There were no items of urgent business. 6
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 21 November 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 4 October 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 4 October 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. 2024/2025 Budget: The revised Capital Programme for 2024/2025 totals £76.792 4.2 4.3 million as shown in Appendix B. The revised programme includes adjustments to the programme totalling a net decrease of £9.215 million, as detailed in Appendix A, which have been submitted to the Executive Committee on 13 November 2024 for approval. Transfers to Revenue: In addition to the adjustments noted at Section 4.1, the revised programme of £76.792 million also reflects a £1.000 million transfer to the Revenue Budget for the Private Housing Scheme of Assistance project. Following a review of the spend, it has been identified that it cannot be classed as Capital. Therefore, the budget of £1.000 million will be transferred to Housing and Technical Resource’s Revenue budget as agreed by the Executive Committee on 13 November 2024. The funding available to support the programme also totals £76.792 million and is detailed in Appendix D. 3a 7
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4.4 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 £76.792 million. 4.5. Appendix D also shows a forecast for the financial year of £76.792 million. 4.6. 2024/2025 Actual Position: Actual spend incurred to the 4 October 2024 totals £17.581 million. 4.7. Actual funding received to 4 October 2024 is £45.336 million. 4.8. 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) 14 November 2024 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References Executive Committee, 13 November 2024 List of Background Papers Capital Ledger prints to 4 October 2024 8
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Contact for Further Information If you would like to inspect the background papers or want further information, please contact: Lorraine O’Hagan, Head of Finance (Strategy) Ext: 2601 (Tel: 01698 452601) E-mail: lorraine.o’hagan@southlanarkshire.gov.uk 9
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APPENDIX A Adjustments Approved by Executive Committee – 13 November 2024 Community and Enterprise Resource McKirdy Park Approval is sought to increase the 2024/2025 capital programme by £0.252 million for the redevelopment of McKirdy Park including play area, community garden and outdoor gym. The funding package is comprised as follows: Renewable Energy Fund (£0.101m) Broken Cross Community Benefit (£0.055m) Cumberhead Wind Farm Community Benefit (£0.020m) Kype Muir Community Benefit (£0.025m) Lesmahagow Development Trust (£0.040m) Auchrobert Community Energy Society (£0.003m) Lesmahagow Community Council (£0.0005m) MyPark Scotland Public Fundraising (£0.008m) Larkhall Leisure Centre The 2024/2025 includes budget of £1.742 million to be spent this financial year on Larkhall Leisure Centre. Meetings with Hub South West have identified forecast expenditure of £0.715 million on this project by end of March 2025. Approval is therefore sought to slip £1.027 million into financial year 2025/2026 to reflect the timescales for this project. Place Based Investment Funding 2024/25 Funding from the Scottish Government of £0.589 million has been confirmed for the next phase of the Place Based Investment Programme. The purpose of this funding is to support existing projects where commitments are in place, and the following projects have been agreed with the Scottish Government to use the funding in 2024/2025: Discover Lanark Outdoor Space: The project in conjunction with Lanark BID will create a high-quality outdoor seating area in Lanark to support a vibrant and attractive town centre. Coalyard: Town Centre Social Housing development bringing much needed development to the town centre and improving town centre living. Approval is therefore sought to increase the 2024/2025 Capital Programme by £0.589 million for these projects. City Deal – Secondary Schools Work on the expansion proposals for the secondary schools is ongoing with Hub South West (the subject of a separate report to this Committee). The target £0.252m (£1.027m) £0.589m 10
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programme for the projects is for a construction start in summer 2025 with only early design work required in 2024/2025. Approval is therefore sought to slip £4.711 million into financial year 2025/2026 to reflect the revised timescales of these projects. The reduction to the current year programme is spilt between budget held in the City Deal programme (£3.458 million) and Education Resources (£1.253 million). In addition, internal adaptation/reconfiguration works at Stonelaw High School are being planned, to create 3 classrooms for the new school year in August 2025. Approval is therefore sought to increase the 2024/2025 Capital Programme by £0.400m, utilising Developers Contributions, and slip £0.350m of this into financial year 2025/2026 to reflect the delivery timescales for the project. Leisure and Culture Transformation Fund An initial programme of works totalling £8.4 million have been identified for phase 1. The current estimate of expenditure during 2024/2025 is £3.5 million on works and direct purchases by South Lanarkshire Leisure and Culture. Approval is therefore sought to slip £4.9 million into financial year 2025/2026 to reflect the revised profile of expenditure across financial years. (£4.711m) £0.400m (£0.350m) (£4.900m) Education Resource Universal Free School Meals 2024/25 Funding from the Scottish Government of £0.332 million has been confirmed to support the phased expansion of free school meals in primary schools. The purpose of this funding is to support school infrastructure, including school catering and dining, ahead of further expansion of free lunches for primary school children. Approval is therefore sought to increase the 2024/2025 Capital Programme by £0.332 million. Law Primary School Nursery Expansion Approval is sought to increase the 2024/2025 capital programme by £0.200 million for the adaptation of Law Primary School and School Nursery to increase nursery registration numbers. The funding for this project will come from a Developers Contribution in the Clydesdale area. £0.332m £0.200m TOTAL ADJUSTMENTS (9.215m) 11
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APPENDIX B SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2024/25 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2024 TO 4 OCTOBER 2024 £m Total Base Budget (including carry forward from 2023/2024) Transfers to Revenue – Section 4.2 87.007 (1.000) Proposed Adjustments – Period 7 (9.215) Total Revised Budget 76.792 2024/25 Budget Period 7 Proposed Adjustments Revised 2024/25 Budget Resource £m £m £m Community & Enterprise 62.223 (8.544) 53.679 Education 9.042 (0.671) 8.371 Finance & Corporate 3.086 - 3.086 Housing & Technical 11.629 (1.000) 10.629 Social Work 1.027 - 1.027 TOTAL CAPITAL PROGRAMME 87.007 (10.215) 76.792 12
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APPENDIX C SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2024/25 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2024 TO 4 OCTOBER 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) 2,846 252 0 3,098 3,098 - 663 Enterprise & Sustainable Dev 18,460 4,769 5,329 28,558 8,097 (9,385) 27,270 27,270 - 2,292 Roads, Transport & Fleet 11,798 4,995 2,377 19,170 4,150 (9) 23,311 23,311 - 6,238 Resource Total 31,638 11,242 7,694 50,574 12,499 (9,394) 53,679 53,679 - 9,193 Education Growth / Accommodation Pressures 5,531 (2,084) 2,316 5,763 1,373 (1,603) 5,533 5,533 - 3,412 ICT Developments 1,600 38 - 1,638 0 0 1,638 1,638 - 787 Free School Meals 0 308 (78) 230 332 0 562 562 - 103 Education Other 0 480 123 603 35 0 638 638 - 351 Resource Total 7,131 (1,258) 2,361 8,234 1,740 (1,603) 8,371 8,371 - 4,653 Finance & Corporate IT Services 2,246 684 156 3,086 0 0 3,086 3,086 - 2,334 Resource Total 2,246 684 156 3,086 0 0 3,086 3,086 - 3,086 Office Accom 5,852 3,742 (919) 8,675 0 0 8,675 8,675 - 901 Private Housing Scheme of Assistance 1,000 0 0 1,000 (1,000) 0 0 0 - 0 Other Housing 304 29 921 1,254 700 0 1,954 1,954 - 34 Resource Total 7,156 3,771 2 10,929 (300) 0 10,629 10,629 - 935 Social Work Alarms / SWIS Plus 1,341 (318) 4 1,027 0 0 1,027 1,027 - 466 Resource Total 1,341 (318) 4 1,027 0 0 1,027 1,027 - 466 Overall Total 49,512 14,121 10,217 73,850 13,939 (10,997) 76,792 76,792 - 17,581 13
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APPENDIX D SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2024 TO 4 OCTOBER 2024 2024/25 Original Estimate inc C/F 2024/25 Revised Budget 2024/25 Forecast Spend 2024/25 Forecast Variance 2024/25 Actual to 04/10/24 Expenditure £m £m £m £m £m General Fund Programme 73.850 76.792 76.792 - 17.581 Income 2024/25 Budget 2024/25 Revised Budget 2024/25 Actual To 04/10/24 £m £m £m Prudential Borrowing 32.564 23.251 23.251 Developers Contributions 8.800 7.736 0.000 Partners (Including Scotland’s Public Sector Heat Decarbonisaton Fund, Cycling Scotland, Transport Scotland and REF / Wind Farms) 0.958 5.233 0.446 Scottish Government: - Capital Grant 20.156 22.278 12.465 - Cycling, Walking and Safer Routes (now included in General Capital Grant) - Road Safety Improvement 1.440 0.000 0.000 0.497 0.000 0.000 - Vacant and Derelict Land 1.793 1.793 1.368 - Regeneration Capital Grant 2.170 2.170 0.997 - Place Based Investment Programme - Universal Free School Meals 0.727 0.000 1.056 0.322 0.727 0.000 Shared Prosperity Fund 2.645 2.649 0.000 Levelling Up Fund 0.000 7.400 2.839 Capital Receipts 1.340 1.340 2.286 Specific Reserves 1.257 0.957 0.957 Revenue Contribution 0.000 0.000 0.000 TOTAL FUNDING 73.850 76.792 45.336 14
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Appendix E (Page 1) GENERAL FUND CAPITAL PROGRAMME 2024/25 BUILD EXECUTIVE SUMMARY PERIOD ENDED 4 OCTOBER 2024 (PERIOD 7) Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Programme Status Projects Complete - 1 1 6 9 17 23 - - - - - - - Projects on Programme - 85 92 102 99 105 104 - - - - - - - Projects Behind Programme - 0 0 0 0 0 2 - - - - - - - Projects Altered Brief/ Programme - 2 2 2 1 1 1 - - - - - - - Projects Held - 15 14 23 24 33 33 - - - - - - - - 103 109 133 133 156 163 0 0 0 0 0 0 0 Project Status Design Feasibility - 43 49 73 71 88 88 - - - - - - - Sketch Design - 1 1 1 1 4 4 - - - - - - - Detailed Design - 0 0 0 0 0 0 - - - - - - - Production Information - 9 9 8 8 8 9 - - - - - - - Tendering - 24 24 25 26 23 24 - - - - - - - On Site - 25 25 20 18 16 15 - - - - - - - Complete - 1 1 6 9 17 23 - - - - - - - - 103 109 133 133 156 163 0 0 0 0 0 0 0 15
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Appendix E (Page 2) General Services Capital Programme 2024/25 Build Variance Explanations Project Name Status Variance Explanation Holy Cross High School Expansion Behind Programme This project is behind programme due to the timing of expansion proposals for the secondary schools. Uddingston Grammar - Phase 3 Behind Programme This project is behind programme due to the timing of expansion proposals for the secondary schools. 16
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Appendix F (Page 1) GENERAL FUND CAPITAL PROGRAMME 2024/25 NON BUILD EXECUTIVE SUMMARY PERIOD ENDED 4 OCTOBER 2024 (PERIOD 7) 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 31 31 31 Approved from 24/25 Programme - - 5 5 5 5 7 Total Projects Currently Reported - - 36 36 36 36 38 Number of Projects Projects Completed - - 2 2 2 2 6 Projects Ahead of Programme - - 0 0 0 0 0 Projects on Programme - - 34 34 34 34 30 Projects Behind Programme - - 0 0 0 0 2 Projects, Altered Brief/Programme - - 0 0 0 0 0 Projects On Hold - - 0 0 0 0 0 - - 36 36 36 36 38 17
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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 Complete Ash Die Back On programme Langlands Boardwalk On programme Bin Storage Areas On programme Nature Restoration Fund Complete Renewal of Play Parks On programme Greenhall Replacement Bridge On programme White Bridge Replacement, Chatelherault Country Park (cost design) On programme McKirdy Park 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 Complete Biggar Youth Project Complete Cambuslang Streetscape - Phase 2 Complete Coalyard Housing On programme Outdoor Space - Lanark On programme Hamilton Town Centre Masterplan On programme New Cross Shopping Centre On programme Vacant & Derelict Land Behind 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 Central Energy Efficiency Fund On programme Community Alarms On programme Replacement SWISS Plus IT System Behind programme 18
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Appendix F (Page 3) General Services Capital Programme 2024/2025 Non Build Variance Explanations Project Name Status Variance Explanation Vacant and Derelict Land – Langlands West Behind Programme This project is behind schedule due the timing of concluding works at Greenhills Road which this project is dependent on completion for remediation works to commence. Replacement SWISS Plus IT System Behind Programme The project is behind schedule due to the requirement for additional data migration works. 19
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Appendix G (Page 1) GENERAL SERVICES CAPITAL PROGRAMME 2024/25 ROADS EXECUTIVE SUMMARY PERIOD ENDED 4 OCTOBER 2024 (PERIOD 7) 1 2 3 4 5 6 7 8 9 10 11 12 13 Number of Projects Total Projects Currently Reported - - 166 172 183 185 185 Programme Status Projects Complete - - 31 39 53 74 82 Projects on Programme - - 135 133 128 103 95 Projects Behind Programme - - 0 0 0 0 0 Projects, Altered Brief / Programme - - 0 0 0 0 0 Projects Still to Commence - - 0 0 2 8 8 - - 166 172 183 185 185 Project Status Briefing - - 32 28 24 13 13 Production Information - - 82 77 87 68 67 Billing - - 0 0 0 0 0 Tendering - - 3 3 5 4 4 On Site - - 18 25 14 26 19 Complete - - 31 39 53 74 82 - - 166 172 183 185 185 20
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Appendix G (Page 2) General Services Capital Programme 2024/2025 Roads Variance Explanations Project Name Status Variance Explanation Hamilton Area Footways Castle Avenue, Bothwell (Phase 1) Castle Avenue, Bothwell (Phase 2) Haddow Street, Hamilton Woodside Walk, Hamilton Lowther Crescent, Stonehouse Limekilnburn Road, Quarter Held Held Held Held Held Held These schemes have been deferred to 2025/2026. A greater programme of works is being developed for 2025/2026 in order to achieve better value. 21
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 7 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 Main Street, Rutherglen 1 1 Drainage Action Plan 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 22
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 7 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 Elder Crescent, Cambuslang 1 1 Greenhill Road, Rutherglen 1 1 Main Street, Rutherglen 1 1 Stonelaw Road, 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 23
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 7 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 Hamilton Area Strategic Schemes Muttonhole Road (Phase 2) 1 1 Lanark Road, Rosebank, Larkhall 1 1 Drygate Street, Larkhall 1 1 A72, Lanark Road, Highlees, Larkhall 1 1 Campbell Street, Hamilton 1 1 Strategic Infrastructure (Drainage Schemes) Summerlee Road, Larkhall 1 1 Green Street, Stonehouse 1 1 Meikle Earnock Road, Hamilton 1 1 Millheugh Road, Larkhall 1 1 Boag Road, Stonehouse 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 Brankholm Brae, Hamilton 1 1 Millheugh Road, Larkhall 1 1 24
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 7 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 Covanburn Avenue, Hamilton 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 1 25
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 7 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 Preparatory patching, various locations 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 Violet 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 Activated Signs ~ Upgrades 1 1 Lighting ~ LED & Columns Renewal of street lighting infrastructure 1 1 BRIDGES Clyde Bridge ~ Replacement of existing structure 1 1 26
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2024/25 PROJECT / PROGRAMME STATUS ~ PERIOD 7 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 PARK AND RIDE PROJECTS Hairmyres P & R 1 1 CYCLING SCOTLAND Cycle shelters at schools 1 1 SCOTTISH GOVERNMENT TIER 1 FUNDING (FORMERLY CWSR) Active Travel Routes 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 Junction Upgrade 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 Portland 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 13 67 0 4 19 82 82 95 0 0 8 27
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 21 November 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 to 4 October 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 4 October 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 as approved by the Executive Committee on 13 November 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: As noted in 4.1, the total capital spending programme for the year is £77.248 million. Current estimates from Housing and Technical Resources have identified an outturn of £72.106 million for the year. 4.5. 2024/2025 Actual Position: Spend to 4 October 2024 on the Housing Capital Programme amounts to £22.439 million. 4.4. Affordable Housing Supply Programme: The Scottish Government have confirmed an additional £1.724 million in Resource Planning Assumption (RPA) for 2024/2025. The total allocation of £24.558m is for both the Council and Registered Social Landlords (RSL) projects in 2024/2025. As a result of the element allocated to RSLs as grant for projects, £0.324m of this is additional funding for the Council. 3b 29
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4.5. The Affordable Housing budget for 2024/2025 is £43.742 million. The current estimated outturn for the financial year is £38.600 million, an underspend of £5.142 million. This is a result of delays in site starts at Cairnswell Avenue, Cambuslang and Brackenhill Farm, Hamilton. In addition, the average purchase price for properties purchased through the Market Purchase Scheme has reduced reflecting the current size of properties. 4.6. Given the estimated outturn for the year, the budget will not be increased by the additional £0.324 million of Scottish Government funding. Instead, the total allocation of Scottish Government Grant will be claimed in full this financial year (including the additional £0.324 million noted above), with the underspend reflected in the lower level of borrowing required. Opportunities continue to be explored to utilise the uncommitted £5.142m in the current programme. Any Council funding not utilised in year (borrowing) will carry forward into the next financial year. 5. Employee Implications 5.1. There are no employee implications as a result of this report. 6. Financial Implications 6.1. The financial implications are detailed in section 4 of this report. 7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 8. Other Implications 8.1. The main risk associated with the Council’s Capital Programme is an overspend. The risk has been assessed as low given the detailed project management plans prepared and monitored for each project. The risk of overspend is managed through four weekly Investment management meetings. 9. Equality Impact Assessment and Consultation Arrangements 9.1. This report does not introduce a new policy, function or strategy or recommend a change to existing policy, function or strategy and therefore no impact assessment is required. 9.2. There was also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Executive Director (Finance and Corporate Resources) 14 November 2024 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References Executive Committee, 13 November 2024 List of Background Papers Capital Ledger prints to 4 October 2024 30
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Contact for Further Information If you would like to inspect the background papers or want further information, please contact: Lorraine O’Hagan, Head of Finance (Strategy) Ext: 2601 (Tel: 01698 452601) E-mail: lorraine.o’hagan@southlanarkshire.gov.uk 31
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APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2024/25 HOUSING PROGRAMME FOR PERIOD 1 APRIL 2024 TO 4 OCTOBER 2024 2024/25 Annual Budget 2024/25 Forecast Spend 2024/25 Forecast Variance 2024/25 Actual to 04/10/24 £m £m £m £m Expenditure 2024/25 Budget 77.248 72.106 - 22.439 2024/25 Annual Budget 2024/25 Actual to 04/10/24 £m £m Income Capital Receipts 0.000 0.265 Capital Receipts – Land Sales 0.000 0.000 Capital Funded from Current Revenue 33.506 13.815 Prudential Borrowing 23.677 2.563 Scottish Government Specific Grant: - New Build 16.945 5.311 - Open Market Purchase Scheme 3.000 0.000 - Mortgage to Rent 0.120 0.263 Other Income 0.000 0.222 77.248 22.439 32
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Appendix B (Page 1) HOUSING CAPITAL PROGRAMME 2024/2025 EXECUTIVE SUMMARY PERIOD ENDED 4 OCTOBER 2024 Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Programme Status Projects Complete - 5 5 15 17 23 26 - - - - - - - Projects on Programme - 112 112 104 104 107 107 - - - - - - - Projects Behind Programme - 8 5 4 1 2 0 - - - - - - - Projects Altered Brief/Programme - 2 6 5 3 2 2 - - - - - - - Projects Held - 21 22 24 27 27 26 - - - - - - - - 148 150 152 152 161 161 0 0 0 0 0 0 0 Project Status Design Feasibility - 58 59 55 54 57 55 - - - - - - - Sketch Design - 4 4 2 2 2 2 - - - - - - - Detailed Design - 2 2 2 2 3 4 - - - - - - - Production Information - 9 9 13 12 11 10 - - - - - - - Tendering - 45 45 42 40 33 32 - - - - - - - On Site - 25 26 23 25 32 32 - - - - - - - Complete - 5 5 15 17 23 26 - - - - - - - - 148 150 152 152 161 161 0 0 0 0 0 0 0 33
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Appendix B (Page 2) Housing Capital Programme 2024/2025 Build Variance Explanations Project Name Status Variance Explanation - - - 34
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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 15.333 19.462 22.099 28.12 34.141 40.162 46.183 52.204 58.225 77.303 Revised Budget 24/25 0 5.05 10.075 11.647 15.503 19.717 22.439 28.545 34.651 40.757 46.863 52.969 59.075 77.248 Actual 24/25 0 5.05 10.075 11.647 15.503 19.717 22.439 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 35
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 21 November 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 4 October 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 4 October 2024 (section 4 and Appendix 1), be noted; and (2) that the projected break-even position on the Housing Revenue Account for 2024/2025, and the actual spend as at 4 October 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 4 October 2024. 4. General Services 2024/2025 Projected Outturn as at 4 October 2024 4.1. As at 4 October 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 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 teacher numbers, but 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 teacher number census publication (December 2024). This position was reiterated 4 37
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by Scottish Government officials at a meeting with Council officers on 27 August 2024. At the meeting, officers explained the Council’s various mitigations in detail, and undertook to provide these in writing to the Scottish Government to provide context to the census information when this is complete. 4.5. The initial submission of the teachers’ census position has been submitted, but a response from Scottish Government remains outstanding at this time. The final position is expected to be reported early December 2024. 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. The Scottish Government has agreed to provide the related consequentials. Latest information from Cosla suggests that the final figure will be confirmed imminently for 2024/2025 and on a recurring basis to support the increase in employer contributions to teachers’ pensions. It has been agreed that 2024 teacher numbers are used for the distribution of this funding, as this most accurately represents the SNCT workforce population across local government. This funding will be paid as a redetermination to the General Revenue Grant in March 2025. 2024/2025 Early Outturn 4.7. 2024/2025 Pay Award: The Council’s Budget for 2024/2025 included an initial pay award assumption for non-teachers from 1 April 2024 and for teachers from mid- August 2024. This was augmented by the UK Government Consequentials monies (£3.7 million) which were set aside for pay awards. The pay award for 2024/2025 has now been implemented and the cost of the award can be managed within the pay assumptions for 2024/2025. As we prepare for the 2025/2026 Budget and Pay Award, the in-year (2024/2025) Consequentials funding of £3.6 million will be set aside to contribute to the 2025/2026 Pay Award costs. This is included in a further report to this Committee (2025/2026 Revenue Budget Gap and Savings). 4.8. Utilities: As noted in June 2024, recent information has suggested a downward trend in utilities’ prices into 2024/2025 and this allowed a benefit to the 2025/2026 Strategy of an estimated £2.000 million as at 2024/2025. The Council is a member of the buying consortium who purchase wholesale energy in advance, on behalf of ourselves and other public sector bodies. This will materialise as an in-year underspend. 4.9. Council Tax: The Council Tax Budget for 2024/2025 assumed the impact of new build properties during 2023/2024 and an estimate into 2024/2025. Given the current economic climate, and the potential risk that development would not progress as originally anticipated, the budget estimates included a prudent assumption re development numbers, and also that the arrears collection would not continue at the current levels. An early outturn has been completed on the 2024/2025 Council Tax budget. This is showing an estimated over-recovery of Council Tax income of £3.3 million for 2024/2025. This reflects an even better level of arrears collection than previously experienced, and also shows an increase in property numbers over and above the budgeted level. This will materialise as an in-year underspend. 4.10. The total underspend in relation to this early outturn work is £5.9 million. While these figures are significant, it is acknowledged that at the time of writing, neither the UK Government nor the Scottish Government Budgets have been released for 2025/2026. As a consequence, the Council has no certainty on its financial settlement for 2025/2026. The Council will not know its financial Settlement for 2025/2026 until after the UK Government and then the Scottish Government budget is set with the Settlement itself due to be received by the Council on 12 December 38
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2024. This is a significant risk area in terms of the Budget Strategy and as a result, it is proposed that no action is taken regarding the 2024/2025 one-off underspends, and that instead, these are considered alongside the Settlement when it is received in mid-December 2024. Members will be updated on the impact of the Settlement in January 2025. 4.11. Transfers from Capital: The Budget in Appendix 1 includes a £1.000 million transfer from the Capital Programme for the Private Housing Scheme of Assistance project. Following a review of the spend, it has been identified that it cannot be classed as Capital. Therefore, it is proposed that budget of £1.000 million will be transferred to Housing and Technical Resource’s Revenue budget. This is an accounting transaction only. The total overall budget for the project remains the same. 4.12. Similarly, a review of the capital programme for Planned Asset Management is ongoing to determine how much of this expenditure can be classed appropriately as Capital. Any required transfer to Revenue will be included in the next report. 5. Housing Revenue Account Position 5.1. As at 4 October 2024, Appendix 2 of the report shows a projected break-even position on the Housing Revenue Account for financial year 2024/2025. 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. Jackie Taylor Executive Director (Finance and Corporate Resources) 1 November 2024 39
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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 4 October 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 40
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Note: While the Year to Date Actual at period 7 presents a net surplus position (£19.545m), this is timing only. The forecast outturn shows break-even for the year. 41
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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 14.163 (0.381) (2.76%) 1 6.899 Property Costs 60.703 60.251 0.452 0.74% 2,a 28.749 Supplies and Services 1.543 1.543 0.000 0.00% 0.303 Transport and Plant 0.195 0.175 0.020 10.26% 0.068 Administration 5.594 5.594 0.000 0.00% 0.224 Payment to Other Bodies 2.975 2.932 0.043 1.45% 1.074 Payment to Contractors 0.100 0.100 0.000 0.00% 0.127 Transfer Payments 0.000 0.000 0.000 0.00% 0.000 Financing Charges 33.573 33.573 0.000 0.00% 0.003 Total Controllable Exp. 118.465 118.331 0.134 0.11% 37.447 Total Controllable Inc. (123.397) (123.250) (0.147) 0.12% 3 (54.584) Transfer to/(from) Balance Sheet (4.229) (3.511) (0.718) 16.98% 4 0.000 Net Controllable Exp. (9.161) (8.430) (0.731) 7.98% (17.137) Loan Charges 9.161 8.430 0.731 7.98% 5,a 0.000 Net Controllable Exp. 0.000 0.000 0.000 0.00% (17.137) Variance Explanations 1. The non-recurring overspend reflects costs associated with new system development. 2. The underspend is due to the provision for debt being less than budgeted, partially offset by greater than budgeted expenditure on repairs and maintenance reflecting the volume and cost. 3. The under recovery in income is due to lower-than-expected income from laundry charges. 4. The transfer to reserves is anticipated to be lower than budget due to the overall projected position. 5. The underspend is due to forecast loan charges being lower than budget along with interest on revenue balances being greater than anticipated. Virements a) Realignment of budgets to reflect service provision. Net Effect £0.000m: Property Costs £1.500m, Loan Charges (£1.500m) SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 4 October 2024 (No.7) Housing Revenue Account 42
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 21 November 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 4 October 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) 1 November 2024 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Revenue Ledger prints to 4 October 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 3 October 2024 (No.7) 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 77.307 77.144 0.163 0.21% 36.452 Leisure and Culture 21.738 21.750 (0.012) (0.06%) 13.204 Planning and Regulatory Services 4.659 4.464 0.195 4.19% 1.809 Environmental and Sustainable Devlopment 5.874 5.803 0.071 1.21% 3.105 Roads, Transportation and Fleet 16.592 17.009 (0.417) (2.51%) 5.982 Total Community and Enterprise Resources 126.170 126.170 (0.000) (0.00%) 60.552 5 45
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Community and Enterprise Resources Variance Analysis 2024/25 (Period 7) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,425k under APT&C Basic/Superannuation/NI – 1,906k under Facilities, Waste and Grounds Services - 464k under The projected variance is mainly due to vacant posts across the services. Recruitment is currently being progressed. Planning and Regulatory Services - 312k under Enterprise and Sustainable Development - 85k under Roads, Transportation and Fleet Services - 1,045k under The variances are mainly due to vacant posts, with recruitment currently being progressed. Overtime - (470k) over Facilities, Waste and Grounds Services - (267k) over The overtime overspend is predicted mainly within Grounds and is due to vehicle checks, verge maintenance works and weekend work at cemeteries and golf courses. There is also a predicted overspend within Waste due to staff absences. It is anticipated these will be offset by underspends in basic pay (above). 46
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Roads, Transportation and Fleet Services - (215k) over The predicted overtime overspend is mainly within Roads Construction and is due to costs associated with winter maintenance and covering staff turnover. Property Costs (91k) over Water Metered Charges - (10k) 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 - (10k) over Roads, Transportation and Fleet Services - (10k) over The projected overspend mainly relates to the upkeep of the Road’s construction depots. Electricity Contract - (14k) over Roads, Transportation and Fleet Services - (14k) over This projected overspend mainly relates to higher than budgeted electricity expenditure on the charging of electrical vehicles. Cleaning & Janitorial Supplies - (56k) over Facilities, Waste and Grounds Services - (50k) over This projected overspend relates to an increase in costs for cleaning materials. Supplies and Services (211k) over Computer Equipment Purchase - (132k) 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. 47
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) Enterprise and Sustainable Development - (15k) over This projected overspend is within Support and relates to IT Leasing costs, being greater than budget. Roads, Transportation and Fleet Services - (87k) over This projected overspend mainly relates to increased costs for annual subscriptions for computer licences within Roads. Materials - (77k) over Facilities, Waste and Grounds Services - (78k) over This projected overspend mainly relates to an increased level of spend on replacement domestic waste bins within Waste and general materials within Streets. Transport and Plant (393k) over Fleet Services - Repairs - (90k) over Roads, Transportation and Fleet - (90k) over The projected overspend is due to higher costs in relation to outside repairs within the Fleet Workshop. Fleet Service Charges - Vehicle Maintenance - (157k) over Facilities, Waste and Grounds Services - (110k) over Roads, Transportation and Fleet - (44k) over This projected overspend is due to higher than anticipated charges for routine maintenance within Waste, Streets and Grounds. The 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 Roads, Transportation and Fleet - 34k under This projected underspend is mainly due to lower than anticipated costs associated with the upkeep of Winter plant within Roads. Fleet Service Charges - Leasing - (128k) over Roads, Transportation and Fleet - (141k) over Facilities, Waste and Grounds Services - 20k under 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. Fleet Service Charges – Hired Vehicles - (108k) over Facilities, Waste and Grounds Services - 17k under Roads, Transportation and Fleet - (125k) over This projected underspend is within Grounds 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. Payment to Contractors (137k) over Payment to Private Contractor – (137k) over Facilities, Waste and Grounds Services - (37k) over This projected overspend is within Streets and relates to the upkeep of the Crematorium. 49
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors Roads, Transportation and Fleet - (100k) over This projected overspend is mainly due to spend on bridge repairs and statutory inspections within Structures, along with increased contract costs within the Traffic Section on traffic lights. Income (566k) under recovered Fees and Charges - General - (535k) under recovered Fees and Charges - Department of the Authority - 135k over recovered Facilities, Waste and Grounds Services - (18k) under recovered Planning and Regulatory Services - (35k) over Roads, Transportation and Fleet - (482k) under recovered Facilities, Waste and Grounds Services - 135k over recovered The projected under recovery is due to lower than budgeted income from care of gardens within Grounds services partially offset by a predicted over recovery within Street cleansing. The projected income is less than anticipated for Planning applications and Building warrants. 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. 50
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Recharges – Departments of the Authority - (175k) under recovered Roads, Transportation and Fleet - (175k) under recovered The projected under recovery is due to the level of vacancies in Roads 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. 51
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South Lanarkshire Council Period 3 Period 3 Period 4 Period 4 Period 5 Period 5 Revised Period 7 Period 7 Period 7 Community & Enterprise Resources Summary Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) EMPLOYEE COSTS APT & C BASIC 78,154 632 80,376 436 79,701 1,137 81,682 37,095 80,490 1,192 APT & C OVERTIME 1,631 (1) 1,593 37 2,064 (434) 1,680 890 2,150 (470) APT & C SUPERANNUATION 4,422 857 4,618 802 4,685 744 5,484 2,242 4,739 745 APT & C NIC 6,645 (299) 6,664 (80) 6,806 (207) 6,692 3,166 6,668 24 TRAVEL AND SUBSISTENCE 23 0 24 (1) 23 0 23 2 23 0 OTHER EMPLOYEE COSTS 229 0 229 0 0 0 0 0 0 0 PENSION INCREASES 772 0 772 0 1,114 0 1,114 496 1,180 (66) ADDITIONAL PENSION COSTS EMPLOYEE COSTS 91,876 1,189 94,276 1,194 94,393 1,240 96,675 43,891 95,250 1,425 PROPERTY COSTS RATES 1,005 0 1,007 (1) 1,006 0 1,046 990 1,046 0 SCOTTISH WATER - UNMETERED CHARGES 325 0 325 0 325 0 325 3 325 0 SCOTTISH WATER - METERED CHARGES 166 (11) 166 (11) 167 (11) 156 76 166 (10) RENT 196 1 196 1 195 1 196 39 196 0 SERVICE CHARGE 42 0 42 0 42 0 42 16 42 0 FACTORING CHARGES 16 0 16 0 16 0 16 21 16 0 PROPERTY INSURANCE 288 0 288 0 288 0 288 7 288 0 SECURITY COSTS 39 5 39 5 43 1 44 44 43 1 GROUND MAINTENANCE 8 0 8 0 8 0 8 6 8 0 GROUNDS MAINTENANCE ADDITIONAL WORKS 0 0 0 0 0 0 0 3 0 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 20 (10) 21 (11) 20 (10) 10 15 20 (10) LIFE CYCLE MAINTENANCE 10 (10) 10 (10) 10 (10) 0 4 10 (10) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 24 7 23 7 24 7 31 54 24 7 SOLID FUEL HEATING MAINTENANCE 0 0 0 0 0 0 0 2 0 0 ASBESTOS 0 0 0 0 0 0 0 2 0 0 ELECTRICITY - CONTRACT 5,804 (15) 5,803 (14) 5,803 (14) 5,789 1,797 5,803 (14) GAS 865 0 865 0 865 0 865 730 865 0 HEATING OIL 14 0 14 0 14 0 14 0 14 0 SOLID FUEL 0 0 0 0 0 0 0 1 0 0 JANITORIAL SUPPLIES 1 0 1 0 1 0 1 0 1 0 CLEANING CONTRACT 20 0 20 0 20 0 20 15 20 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 474 (46) 475 (46) 475 (47) 419 306 475 (56) HEALTH & HYGIENE MATERIALS 25 0 25 0 25 0 25 51 25 0 PEST CONTROL 0 0 0 0 0 0 0 9 0 0 REFUSE UPLIFT 404 0 404 0 404 1 405 323 404 1 OTHER PROPERTY COSTS 27 0 27 0 32 0 32 5 32 0 OFFICE ACCOMODATION FACILITIES 0 0 0 0 0 0 0 4 0 0 PROPERTY COSTS 9,773 (79) 9,775 (80) 9,783 (82) 9,732 4,523 9,823 (91) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 721 (133) 685 (133) 685 (133) 554 383 686 (132) COMPUTER EQUIPMENT MAINTENANCE 79 0 46 0 46 0 46 4 46 0 I.T. EQUIPMENT MAINT-CONTRACT 322 (16) 220 (20) 217 (16) 221 67 216 5 I.T. ELECTRONIC MESSAGING 74 0 3 0 3 0 3 0 3 0 EQUIPMENT, APPARATUS AND TOOLS 878 0 877 1 878 0 951 445 951 0 SMALL TOOLS 107 0 107 0 107 0 107 0 107 0 FURNITURE - OFFICE 0 0 0 0 0 0 0 3 0 0 FURNITURE - GENERAL 3 0 3 0 3 0 3 0 3 0 FURNISHINGS (INCL. CROCKERY & LINEN) 110 0 110 0 110 0 110 22 110 0 MATERIALS 7,310 (68) 7,298 (56) 7,431 (68) 7,374 2,374 7,451 (77) STOCK/STORE ISSUES 0 0 0 0 0 0 0 445 0 0 MATERIALS, APPARATUS AND EQUIPMENT 9 0 9 0 9 0 9 6 9 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 2 0 2 0 2 25 2 0 TV LICENCES 0 0 0 0 0 0 0 1 0 0 FOOD PURCHASES 4,646 0 4,643 0 4,646 0 4,646 2,721 4,646 0 BEVERAGES 0 0 0 0 0 0 0 4 0 0 SCHOOL MILK 50 0 50 0 50 0 50 2 50 0 NURSERY MILK 108 0 108 0 108 0 108 22 108 0 NURSERY FRUIT/VEG 129 0 129 0 129 0 129 21 129 0 RECHARGES OF DIRECT FOOD COSTS 68 0 68 0 68 0 68 (4) 68 0 OPENING STOCK 0 0 0 0 0 0 0 1,237 0 0 CLOSING STOCK 0 0 0 0 0 0 0 (1,274) 0 0 PROTECTIVE CLOTHING & UNIFORMS 213 (5) 216 (9) 213 (4) 209 135 213 (4) LAUNDRY COSTS 10 0 10 0 10 0 10 7 10 0 OTHER SUPPLIES AND SERVICES 1,453 (3) 1,460 (7) 1,456 (3) 1,452 132 1,455 (3) CATERING - CONTRACT 0 0 0 0 0 0 0 1 0 0 CATERING - EXTERNAL 0 0 0 0 0 0 0 4 0 0 MAJOR SUPPLY OF ELECTRICAL POWER 2,498 0 2,498 0 2,498 0 2,498 439 2,498 0 OUTSOURCED MAIL 0 0 0 0 0 0 0 3 0 0 DELIVERY CHARGE 1 0 1 0 1 0 1 0 1 0 SUPPLIES AND SERVICES 18,791 (225) 18,543 (224) 18,670 (224) 18,551 7,225 18,762 (211) 52
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South Lanarkshire Council Period 3 Period 3 Period 4 Period 4 Period 5 Period 5 Revised Period 7 Period 7 Period 7 Community & Enterprise Resources Summary Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 0 0 0 0 0 0 (3,821) 0 0 PURCHASE OF PLANT 41 22 41 22 41 22 63 4 41 22 FLEET SERVICES - DRIVERS 68 (7) 68 (7) 68 (7) 61 0 68 (7) FLEET SERVICES - FUEL 2,998 0 2,997 1 2,998 0 2,998 1,952 2,998 0 FLEET SERVICES - VEHICLE HIRE 1,729 (500) 1,729 0 1,729 0 1,729 428 1,729 0 POOL CAR CHARGES - RENTAL 75 (11) 75 (11) 73 (11) 62 35 74 (12) POOL CAR CHARGES - FUEL 18 4 18 4 18 4 22 0 18 4 POOL CAR CHARGES - ADDITIONAL COSTS 5 2 5 2 5 2 7 0 5 2 TYRES 0 0 0 0 0 0 0 1 0 0 OTHER TRANSPORT COSTS 71 7 71 7 71 7 78 44 71 7 TRANSPORT INSURANCE 93 0 92 0 93 0 93 0 93 0 LICENCES 491 0 491 0 491 0 491 243 491 0 FLEET SERVICES - REPAIRS 1,917 0 1,917 0 1,917 0 1,917 1,586 2,007 (90) PLANT SERVICES 19 0 19 0 19 0 19 1 19 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 4,453 (156) 4,449 (153) 4,452 (156) 4,296 2,364 4,453 (157) FLEET SERVICE CHARGES - PLANT MAINTENANCE 235 34 235 34 235 34 269 134 235 34 FLEET SERVICE CHARGES - ASSET MODIFICATION 61 10 61 10 61 10 71 58 61 10 FLEET SERVICE CHARGES - LEASING 5,192 (128) 5,190 (125) 5,192 (128) 5,064 2,505 5,192 (128) FLEET SERVICE CHARGES - HIRED VEHICLES 1,205 (108) 1,207 (110) 1,204 (108) 1,156 365 1,264 (108) FLEET SERVICE CHARGES - CONTRACT HIRE 12 0 12 0 12 0 12 140 12 0 FLEET SERVICE CHARGES - ROAD FUND LICENCE 210 8 210 8 210 8 218 98 210 8 FLEET SERVICE CHARGES - FUEL 3,137 26 3,136 25 3,137 24 3,178 1,332 3,152 26 FLEET SERVICE CHARGES - DRIVERS 52 0 52 0 52 0 52 0 52 0 HIRE OF EXTERNAL VEHICLES 60 8 65 3 60 8 68 0 60 8 HIRE OF EXTERNAL PLANT 337 (9) 337 (9) 337 (9) 328 203 337 (9) HIRE OF SKIPS 20 (3) 20 (3) 20 (3) 17 12 20 (3) STORAGE 0 0 0 0 0 0 0 2 0 0 EXTERNAL TRANSPORT CONTRACT 0 0 0 0 0 0 0 19 0 0 PUPIL TRANSPORT - SPECIAL EDUCATION 0 0 0 0 0 0 0 (109) 0 0 PUPIL TRANSPORT - OTHER 126 0 125 0 126 0 126 103 126 0 TRANSPORT AND PLANT 22,625 (801) 22,622 (302) 22,621 (303) 22,395 7,699 22,788 (393) ADMINISTRATION PRINTING AND STATIONERY 119 8 131 (6) 131 (3) 128 66 134 (6) TELEPHONES 94 15 93 15 100 7 107 19 101 6 MOBILE PHONES 70 0 70 0 70 0 70 0 70 0 ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 0 8 0 8 0 8 0 8 0 ADVERTISING - OTHER 75 0 75 (1) 75 0 75 47 75 0 POSTAGES/COURIERS 38 (5) 39 (6) 36 (3) 33 24 36 (3) MEMBERSHIP FEES/SUBSCRIPTIONS 32 23 31 23 26 23 49 39 34 15 INSURANCE 261 (1) 261 (1) 261 (1) 260 0 260 0 MEDICAL COSTS 20 (15) 21 (15) 21 (14) 7 22 21 (14) LEGAL EXPENSES 37 (35) 2 0 2 0 2 33 18 (16) HOSPITALITY / CIVIC RECOGNITION 3 0 3 0 3 0 3 5 3 0 INTERNET AGENCY FEES 23 0 23 0 23 0 23 16 23 0 SECURITY UPLIFT FEES 26 0 26 0 26 0 26 8 26 0 OTHER ADMIN COSTS 4 0 4 0 4 0 4 3 4 0 TRAINING 3 0 3 0 3 0 3 2 3 0 ADMINISTRATION 813 (10) 790 9 789 9 798 284 816 (18) PAYMENT TO OTHER BODIES SPTE: ANNUAL BUS SUBSIDY 1,891 0 1,891 0 1,891 0 1,891 2,630 1,891 0 SPTE: BUS OTHER 258 0 258 0 258 0 258 0 258 0 SPTE: FERRIES 29 0 29 0 29 0 29 0 29 0 SPTE: UNDERGROUND 1,318 0 1,318 0 1,318 0 1,318 0 1,318 0 SPTE: OTHER 1,727 0 1,727 0 1,727 0 1,727 0 1,727 0 SPTE: MAINTENANCE OF BUS SHELTERS AND STOPS 131 0 131 0 131 0 131 56 131 0 MANAGEMENT AND TECHNOLOGY 0 0 0 0 0 0 0 53 0 0 YOUTH EMPLOYMENT TRAINING 0 0 0 0 0 0 0 99 0 0 OTHER LOCAL AUTHORITIES 55 20 55 20 55 20 75 43 55 20 GRANTS TO VOLUNTARY ORGANISATIONS 22 0 22 0 22 0 22 0 22 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 39 0 39 0 39 0 39 0 39 0 PAYMENTS TO OTHER BODIES 634 0 10,101 0 10,233 (12) 10,221 3,530 10,233 (12) EXTERNAL AUDIT FEES 3 0 3 0 3 0 3 2 3 0 ACTIVITIES PROGRAMME 70 0 70 0 70 0 70 28 70 0 COUNSELLING 5 0 5 0 5 0 5 1 5 0 PRIVATE INDIVIDUALS - GENERAL 0 0 607 0 607 0 607 0 607 0 PAYMENT TO OTHER BODIES 6,182 20 16,256 20 16,388 8 16,396 6,442 16,388 8 PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 13,417 0 285 0 286 0 285 3 285 0 PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 0 302 0 302 0 302 16 302 0 PAYMENT TO PRIVATE CONTRACTOR 37,700 (35) 37,701 (36) 37,699 (35) 37,715 22,305 37,852 (137) PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 0 0 0 0 0 0 0 10 0 0 PAYMENT TO CONTRACTORS 51,419 (35) 38,288 (36) 38,287 (35) 38,302 22,334 38,439 (137) TRANSFER PAYMENTS CONCESSIONARY FARES 617 0 617 0 617 0 617 459 617 0 TRANSFER PAYMENTS 617 0 617 0 617 0 617 459 617 0 53
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South Lanarkshire Council Period 3 Period 3 Period 4 Period 4 Period 5 Period 5 Revised Period 7 Period 7 Period 7 Community & Enterprise Resources Summary Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) FINANCING CHARGES LEASING CHARGES - OPERATIONAL 0 0 0 0 0 0 0 1 0 0 I.T. EQUIPMENT LEASING-CONTRACT 224 (17) 214 (17) 215 (17) 197 9 214 (17) FINANCING CHARGES 224 (17) 214 (17) 215 (17) 197 10 214 (17) TOTAL EXPENDITURE 202,320 42 201,381 564 201,763 596 203,663 92,867 203,097 566 INCOME MILK SUBSIDIES FROM THE E.U. (37) 0 (37) 0 (37) 0 (37) (1) (37) 0 CONTRIBUTIONS FROM DEVELOPENT 0 0 0 0 0 0 0 (35) 0 0 CONTRIBUTIONS FROM OTHER BODIES (354) 0 (12,814) 0 (12,951) 0 (12,951) (2,431) (12,951) 0 ERDF GRANT 0 0 0 0 0 0 0 (554) 0 0 SALES - GENERAL (4,247) 0 (4,247) 0 (4,226) (21) (4,286) (2,836) (4,266) (20) SALES - DEPARTMENTS OF THE AUTHORITY (126) 0 (126) 0 (126) 0 (126) (75) (126) 0 FEES AND CHARGES - GENERAL (9,229) (515) (9,592) (569) (9,600) (549) (10,087) (4,796) (9,552) (535) FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (7,378) 136 (6,995) 166 (6,845) 136 (6,732) (2,536) (6,867) 135 RENTAL INCOME (18) 0 (18) 0 (18) 0 (48) (2) (48) 0 FLEET SERVICES (12,553) 500 (12,553) 0 (12,553) 0 (12,554) (6,059) (12,584) 30 OTHER INCOME (1,519) 12 (1,521) 14 (1,649) 12 (1,628) (921) (1,627) (1) RECOVERY FROM CAPITAL (1,333) 0 (1,333) 0 (1,333) 0 (1,333) (151) (1,333) 0 RECHARGES - DEPARTMENTS OF THE AUTHORITY (40,684) (175) (27,552) (175) (27,555) (174) (27,711) (11,918) (27,536) (175) TOTAL INCOME (77,478) (42) (76,788) (564) (76,893) (596) (77,493) (32,315) (76,927) (566) NET EXPENDITURE 124,842 0 124,593 0 124,870 0 126,170 60,552 126,170 0 54
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Appendix B South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 3 October 2024 (No.7) Education Resources Committee Revised Annual Projected Projected Outturn % Note Year to Date Budget Outturn Variance Actual Service Departments :- £m £m £m £m Education 463.729 463.729 0.000 0.00% 241.755 Total Education Resources 463.729 463.729 0.000 0.00% 241.755 5 55
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Education Resources Variance Analysis 2024/25 (Period 7) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 435k under Teachers Basic / Superannuation / National Insurance - (1,015k) over APT&C Basic / Superannuation / National Insurance - 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. Property Costs (205k) over Cleaning & Janitorial Supplies - (205k) over Schools - (205k) over The overspend is due to the rising costs of cleaning and janitorial supplies in schools due to inflation. Supplies and Services (280k) over Aids for Clients – (72k) over Materials, Apparatus and Equipment – (208k) over Schools - (72k) over Schools - (208k) over This overspend is due to the increased demand and cost for new equipment required by children in school with complex physical needs. The overspend is due to the additional cost of per capita expenditure reflecting the growth in pupil numbers. Transport and Plant (2,313k) over Pupil Transport - Strathclyde Passenger Transport - (2,313k) over Schools - (2,313k) over This is a demand led service and reflects the volume of children requiring mainstream transport to school and increased costs. 56
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Subjective Head Variance Subjective line Service / amount Explanation Administration Costs 45k under Conferences - 50k under Early Years - 50k under The underspend relates to expenditure on Early Years’ funded provider meetings being lower than anticipated. Payments to Other Bodies (708k) over Payments to Other Bodies - 800k under Independent School Places - (1,493k) over Early Years - 800k under Schools - (1,493k) over This projected underspend is due to less than anticipated core Early Years spend including cross boundary charges to other Local Authorities. This projected overspend reflects the increased cost of placements for pupils with additional support needs in Independent Schools and is due to both an increase in the number of places and the cost of placements. Payment to Contractors 255k under Payment to Private Contractor - 255k under Non schools - 255k under The projected underspend relates to the timing of savings associated with the renewal of the insurance arrangements within the contract this year. Transfer Payments 220k under Footwear and Clothing Grants - 220k under Schools - 220k under This projected underspend reflects lower than anticipated expenditure on footwear and clothing grants during the financial year, reflecting current demand. 57
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Subjective Head Variance Subjective line Service / amount Explanation Income 2,551k over recovered Fees and Charges - Other Local Authorities - 800k over recovered Early Years Fees - 1,751k over recovered Schools - 800k over recovered Early Years - 1,751k 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. * The underlined variances represent new variances since the last report. 58
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South Lanarkshire Council Period 3 Period 3 Period 4 Period 4 Period 5 Period 5 Revised Period 7 Period 7 Period 7 Education Resource - Total Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) EMPLOYEE COSTS TEACHERS BASIC 180,659 (1,015) 181,600 (1,015) 181,593 (1,015) 182,937 92,558 183,678 (741) TEACHERS SUPERANNUATION 41,344 0 41,344 0 41,344 0 41,856 23,681 42,049 (193) TEACHERS NI 18,885 0 18,885 0 18,885 0 19,093 10,231 19,174 (81) APT&C BASIC 67,335 1,450 67,740 1,450 67,768 1,450 70,443 33,959 68,993 1,450 APT&C OVERTIME 0 0 0 0 0 0 0 9 0 0 APT&C SUPERANNUATION 4,435 0 4,463 0 4,463 0 4,542 2,171 4,542 0 APT&C NIC 4,879 0 4,927 0 4,927 0 5,028 2,661 5,028 0 CARE STAFF - APT&C BASIC 0 0 0 0 0 0 0 99 0 0 CARE STAFF - APT&C SUPERANNUATION 0 0 0 0 0 0 0 6 0 0 CARE STAFF - APT&C NIC 0 0 0 0 0 0 0 7 0 0 MANUAL BASIC 0 0 0 0 0 0 0 32 0 0 MANUAL SUPERANNUATION 0 0 0 0 0 0 0 2 0 0 MANUAL NIC 0 0 0 0 0 0 0 3 0 0 SESSIONAL WORK 0 0 0 0 0 0 0 4 0 0 TRAVEL AND SUBSISTANCE 0 0 0 0 0 0 0 2 0 0 PENSION INCREASES 434 0 434 0 434 0 434 186 434 0 PREMATURE RETIRALS 5,041 0 5,041 0 5,041 0 5,041 2,181 5,041 0 EMPLOYEE COSTS 323,012 435 324,434 435 324,455 435 329,374 167,792 328,939 435 PROPERTY COSTS RATES 17,898 0 17,898 0 17,898 0 19,102 18,917 19,102 0 SCOTTISH WATER - METERED (DRAINAGE) CHARGES 1,385 0 1,385 0 1,385 0 1,385 430 1,385 0 SCOTTISH WATER - METERED CHARGES 782 0 782 0 782 0 782 313 782 0 RENT 266 0 266 0 266 0 266 117 266 0 SERVICE CHARGE 40 0 40 0 40 0 40 19 40 0 PROPERTY INSURANCE 480 0 480 0 480 0 480 16 480 0 SECURITY COSTS 68 0 68 0 66 0 68 34 68 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 62 0 62 0 62 0 61 11 61 0 LIFE CYCLE MAINTENANCE 0 0 0 0 0 0 2 2 2 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 0 0 20 0 27 0 45 45 45 0 ADAPTIONS - INTERNAL CONTRACTORS 50 0 50 0 84 0 57 42 57 0 ELECTRICITY - CONTRACT 8,691 0 8,691 0 8,691 0 8,691 3,121 8,691 0 GAS 4,073 0 4,073 0 4,072 0 4,072 992 4,072 0 HEATING OIL 164 0 164 0 164 0 164 9 164 0 SOLID FUEL 171 0 171 0 171 0 170 152 170 0 FIXTURE & FITTINGS 0 0 0 0 0 0 1 1 1 0 JANITOR SERVICE 154 0 154 0 155 0 136 44 136 0 JANITORIAL SUPPLIES (89) 0 0 0 0 0 0 0 0 0 CLEANING CONTRACT 885 0 825 0 740 0 754 151 754 0 CLEANING OUTWITH CONTRACT 8 0 8 0 8 0 8 0 8 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 309 0 385 (20) 337 (20) 351 275 556 (205) HEALTH & HYGIENE MATERIALS 45 0 45 0 45 0 46 1 46 0 AKINDOAK CLEANING 7 0 6 0 5 0 5 0 5 0 REFUSE UPLIFT 16 0 16 0 17 0 17 13 17 0 REMOVAL & STORAGE COSTS 0 0 0 0 0 0 1 1 1 0 OTHER PROPERTY COSTS 161 0 161 0 157 0 116 0 116 0 OFFICE ACCOM-FACILITIES MANAGEMENT 0 0 4 0 4 0 0 0 0 0 ACCOMMODATION RECHARGE TO USERS 882 0 882 0 882 0 882 0 882 0 PROPERTY COSTS 36,508 0 36,636 (20) 36,538 (20) 37,702 24,706 37,907 (205) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 87 0 91 0 76 0 136 132 136 0 COMPUTER EQUIPMENT RENTAL 1 0 1 0 1 0 0 0 0 0 I.T. EQUIPMENT MAINT-CONTRACT 2,713 0 2,698 0 2,748 0 2,797 1,962 2,797 0 I.T. ELECTRONIC MESSAGING 22 0 0 0 29 0 6 6 6 0 EQUIPMENT, APPARATUS AND TOOLS 58 0 47 0 38 0 41 15 41 0 SMALL TOOLS 0 0 0 0 0 0 1 1 1 0 AIDS FOR CLIENTS 117 0 135 (18) 135 (18) 117 92 189 (72) ADAPTATIONS FOR CLIENTS 0 0 0 0 4 0 30 30 30 0 SUPPLIES FOR CLIENTS 0 0 0 0 1 0 4 4 4 0 FURNITURE - OFFICE 1 0 1 0 1 0 7 5 7 0 FURNITURE - GENERAL 114 0 91 0 76 0 62 18 62 0 FURNISHINGS (INCL. CROCKERY & LINEN) 0 0 0 0 6 0 11 11 11 0 MATERIALS 0 0 0 0 4 0 8 8 8 0 MATERIALS, APPARATUS AND EQUIPMENT 1,914 (25) 1,653 (25) 1,330 (25) 1,535 409 1,743 (208) PUPIL EQUITY FUNDING 7,673 0 7,694 0 7,606 0 4,066 0 4,066 0 SAC FUNDING 0 0 0 0 0 0 49 0 49 0 LIBRARY/RESOURCE CENTREMATERIALS 81 0 82 0 77 0 68 26 68 0 AUDIO VISUAL 4 0 0 0 0 0 (3) 0 (3) 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 4 0 8 0 12 0 16 15 16 0 TV LICENCES - EDUCATION 24 0 23 0 24 0 24 2 24 0 FOODSTUFFS - GENERAL 0 0 0 0 0 0 1 1 1 0 PROVISIONS 32 0 0 0 39 0 39 38 39 0 FOOD PURCHASES 3 0 3 0 6 0 17 17 17 0 BEVERAGES 1 0 1 0 1 0 3 3 3 0 SCHOOL MILK 5 0 1 0 8 0 13 13 13 0 NURSERY MILK 13 0 17 0 60 0 60 35 60 0 NURSERY FRUIT/VEG 23 0 32 0 100 0 100 63 100 0 RECHARGE OF DIRECT FOOD COSTS 0 0 0 0 2 0 4 4 4 0 PROTECTIVE CLOTHING & UNIFORMS 11 0 11 0 16 0 23 18 23 0 LAUNDRY COSTS 2 0 1 0 1 0 3 2 3 0 OTHER SUPPLIES AND SERVICES 23 0 23 0 23 0 24 0 24 0 HEALTH AND SAFETY 134 0 134 0 134 0 133 74 133 0 CATERING - CONTRACT 2,749 0 2,740 0 2,819 0 2,828 85 2,828 0 CATERING - OUTWITH CONTRACT 8 0 8 0 7 0 7 1 7 0 CATERING - EXTERNAL 2 0 0 0 3 0 6 6 6 0 DELIVERY CHARGE 1 0 0 0 3 0 3 3 3 0 SUPPLIES AND SERVICES 15,820 (25) 15,495 (43) 15,390 (43) 12,239 3,099 12,519 (280) 59
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South Lanarkshire Council Period 3 Period 3 Period 4 Period 4 Period 5 Period 5 Revised Period 7 Period 7 Period 7 Education Resource - Total Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 0 0 0 0 0 0 0 0 0 POOL CAR CHARGES-RENTAL 0 0 0 0 4 0 4 4 4 0 OTHER TRANSPORT COSTS 2 0 2 0 2 0 2 0 2 0 INSURANCE 3 0 3 0 3 0 3 0 3 0 FLEET SERVICES - REPAIRS 0 0 0 0 0 0 1 0 1 0 FLEET SERVICE CHARGES 1,587 0 1,587 0 1,970 0 2,074 473 2,074 0 HIRE OF EXTERNAL VEHICLES 10 0 10 0 129 0 94 0 94 0 HIRE OF SKIPS 0 0 0 0 4 0 7 7 7 0 EXTERNAL TRANSPORT CONTRACT 0 0 0 0 4 0 7 7 7 0 PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 5,675 0 5,675 0 7,075 0 7,074 2,548 7,074 0 PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 10,181 (4,098) 10,181 (4,098) 10,648 (4,098) 8,635 5,564 10,948 (2,313) PUPIL TRANSPORT - OTHER 132 0 132 0 133 0 149 44 149 0 TAXI CHARGES - AD HOC 0 0 0 0 0 0 1 1 1 0 TRANSPORT AND PLANT 17,590 (4,098) 17,590 (4,098) 19,972 (4,098) 18,051 8,648 20,364 (2,313) ADMINISTRATION PRINTING AND STATIONERY 277 0 349 0 386 0 411 290 411 0 TELEPHONES 229 0 237 0 234 0 228 85 228 0 MOBILE PHONES 7 0 7 0 7 0 8 0 8 0 ADVERTISING - OTHER 11 0 11 0 11 0 11 0 11 0 POSTAGES/COURIERS 72 0 72 0 69 0 69 21 69 0 MEMBERSHIP FEES/SUBSCRIPTIONS 13 0 80 0 79 0 116 116 116 0 INSURANCE 76 0 76 0 76 0 76 0 76 0 MEDICAL COSTS 1 0 11 0 12 0 16 16 16 0 LEGAL EXPENSES 0 0 1 0 1 0 1 6 6 (5) SECURITY UPLIFT FEES 0 0 3 0 4 0 4 4 4 0 OTHER ADMIN COSTS 2 0 2 0 2 0 2 0 2 0 CONFERENCES - MEMBERS (incl associated 0 0 4 0 5 0 5 5 5 0 CONFERENCES - OFFICIALS (incl associated costs) 0 53 0 53 0 53 53 0 53 0 TRAINING 89 0 198 0 182 0 316 252 266 50 TRAINING - TEACHERS 0 0 0 0 0 0 1 1 1 0 ADMINISTRATION 777 53 1,051 53 1,068 53 1,317 796 1,272 45 PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 0 0 0 0 0 0 0 0 0 0 OTHER LOCAL AUTHORITIES 1,446 (15) 1,446 (15) 1,447 (15) 1,432 429 1,447 (15) SCOTTISH QUALIFICATIONS AUTHORITY 1,563 0 1,563 0 1,570 0 1,570 1,570 1,570 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 0 0 0 0 0 0 1 0 1 0 PAYMENTS TO OTHER BODIES 18,582 1,100 18,732 1,100 19,235 1,100 20,422 10,435 19,622 800 INDEPENDENT SCHOOL PLACES 3,725 0 3,725 0 5,817 (350) 5,467 2,698 6,960 (1,493) CONTRACT SPEECH THERAPY 678 0 678 0 678 0 678 169 678 0 SCHOOL ACTIVITIES 104 0 99 0 116 0 184 130 184 0 RESEARCH GRANTS - EDUCATION 13 0 20 0 47 0 45 45 45 0 PARENT COUNCILS (PREV.SCHOOL BOARDS) 28 0 28 0 28 0 27 8 27 0 P.E. FACILITIES 123 0 104 0 90 0 76 3 76 0 ACTIVITIES PROGRAMME 1 0 1 0 41 0 154 154 154 0 COUNSELLING 1,228 0 1,228 0 1,228 0 1,712 517 1,712 0 COPYRIGHT AGREEMENT 0 0 27 0 154 0 154 154 154 0 VAT FREE EXCURSIONS - EDUCATION 0 0 0 0 17 0 57 57 57 0 PRIVATE INDIVIDUALS - GENERAL 0 0 0 0 9 0 11 11 11 0 PAYMENT TO OTHER BODIES 27,491 1,085 27,651 1,085 30,477 735 31,990 16,380 32,698 (708) PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 46,332 0 46,332 0 46,069 255 46,472 22,245 46,217 255 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 0 0 0 0 8 0 5 0 5 0 PAYMENT TO CONTRACTORS 46,332 0 46,332 0 46,077 255 46,477 22,245 46,222 255 TRANSFER PAYMENTS RENT REBATES 0 0 0 0 0 0 338 338 338 0 FOOTWEAR & CLOTHING GRANTS 2,023 250 2,023 250 2,023 250 2,273 1,828 2,053 220 WORK EXPERIENCE 22 0 20 0 17 0 13 0 13 0 TRANSFER PAYMENTS 2,045 250 2,043 250 2,040 250 2,624 2,166 2,404 220 FINANCING CHARGES LEASING CHARGES - FINANCE 0 0 0 0 0 0 0 0 0 0 LEASING CHARGES - OPERATIONAL 3 0 3 0 3 0 3 0 3 0 I.T. EQUIPMENT LEASING - CONTRACT 402 0 387 0 390 0 409 132 409 0 FINANCING CHARGES 405 0 390 0 393 0 412 132 412 0 TOTAL EXPENDITURE 469,980 (2,300) 471,622 (2,338) 476,410 (2,433) 480,186 245,964 482,737 (2,551) INCOME GOVERNMENT GRANT - GAELIC EDUCATION (170) 0 (170) 0 (170) 0 (170) (85) (170) 0 GOVERNMENT GRANTS - OTHER EDUCATION GRANTS (8,988) 0 (8,988) 0 (10,017) 0 (12,214) (1,380) (12,214) 0 CONTRIBUTIONS FROM OTHER BODIES (1,185) 0 (1,185) 0 (1,282) 0 (1,932) (1,517) (1,932) 0 FEES AND CHARGES - GENERAL 0 0 0 0 0 0 0 0 0 0 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (1,570) 800 (1,570) 800 (1,570) 800 (770) 0 (1,570) 800 PLAYGROUP ACCOMMODATION CHARGE (10) 0 (10) 0 (10) 0 (10) (10) (10) 0 EARLY YEARS FEES (1,935) 1,500 (1,973) 1,538 (2,068) 1,633 (435) (1,195) (2,186) 1,751 RENTAL INCOME (20) 0 (20) 0 (20) 0 (20) (6) (20) 0 COURSE FEES (35) 0 (35) 0 (35) 0 0 0 0 0 OTHER INCOME (24) 0 (24) 0 (24) 0 (24) (16) (24) 0 ACCOMMODATION INCOME FROM USERS (882) 0 (882) 0 (882) 0 (882) 0 (882) 0 INCOME (14,819) 2,300 (14,857) 2,338 (16,078) 2,433 (16,457) (4,209) (19,008) 2,551 NET EXPENDITURE 455,161 0 456,765 0 460,332 0 463,729 241,755 463,729 0 60
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Appendix C South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 3 October 2024 (No.7) 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 2.011 (0.160) (8.64%) 1.705 Finance Services - Transactions 17.684 17.501 0.183 1.03% 9.923 Audit and Compliance Services 0.318 0.304 0.014 4.40% 0.270 Information Technology Services 6.852 6.888 (0.036) (0.53%) 8.957 Communications and Strategy Services 2.575 2.496 0.079 3.07% 1.572 Administration and Licensing Services 4.048 4.086 (0.038) (0.94%) 2.130 Personnel Services 6.238 6.280 (0.042) (0.67%) 2.764 Total Finance and Corporate Resources 39.566 39.566 0.000 0.00% 27.321 5 61
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Finance and Corporate Resources Variance Analysis 2024/25 (Period 7) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (321k) over APT&C Basic, Superannuation, NI – (401k) over Finance Services (Strategy) – (52k) over The projected overspend is due to lower than budgeted turnover during the year. Finance Services (Transactions) – (52k) over IT Services – (40k) over Admin, Legal and Licensing – (239k) over The projected overspend is due to lower than budgeted turnover during the year. The overspend is offset by an over-recovery of income within Licensing. Property Costs (21k) over Security Costs – (20k) over Finance Services (Transactions) – (20k) over The projected overspend reflects higher than budgeted costs for security services. Supplies and Services (217k) over Computer Equipment Purchase – (239k) over IT Services – (135k) over The projected overspend is due to greater than budgeted IT costs. Finance Services (Transactions) – (101k) over The projected overspend reflects two contract renewals for Civica ICON and Civica Financials. 62
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Subjective Head Variance Subjective line Service / amount Explanation Administration Costs (40k) over Telephones – 135k under IT Services – 130k under The projected underspend related to lower than anticipated costs for telephones. Mobile Phones – (71k) over IT Services – (71k) over The projected overspend reflects the increased costs of IT services, which is offset by an over-recovery of income. Postages/Couriers – (118k) over Finance Services (Transactions) – (111k) over The projected overspend in Administration Costs is due to higher than budgeted postage costs for Council Tax billing. Payments to Other Bodies (59k) over Payments to Other Bodies – 67k under Personnel – 67k under The projected underspend relates to medical charges. External Audit Fees – (126k) over Finance Services (Strategy) – 126k over The projected overspend is a result of the expected uplift for External Audit Fees. Financing Charges (26k) over IT Equipment Leasing Contract – (26k) over Personnel – (31k) over The projected overspend in Financing Charges is due to higher than budgeted IT leasing charges. Income 676k over recovered Statutory Additions – Cost of Collections – 220k over recovered Finance Services (Transactions) – 220k over recovered The over-recovery of income relates to Non-Domestic Rates and an increase in the value of cases passing to summary warrant. 63
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Fees and Charges – General – 420k over recovered Finance Services – Strategy – 20k over recovered The over-recovery of income is due to higher than budgeted charge to Funds, which are driven by costs of employees and overheads. Admin, Legal and Licensing – 162k over recovered The over-recovery of income is due to higher than budgeted income related to Landlord Registration applications. Finance Services (Transactions) – 222k over recovered The over-recovery reflect additional commission received from Scottish Water for the collection of water and sewerage. Other Income – 29k over recovered Personnel – 54k under recovered The under-recovery of income relates to greater than budgeted external income for Modern Apprentices and internal income for recharges relating to Scottish Vocational Qualifications. IT Services – 82k over recovered The over-recovery of income reflects the increased recharges of IT spend to Resources, and is offset by overspends in Administration Costs (above). * The underlined variances represent new variances since the last report. 64
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South Lanarkshire Council Period 3 Period 3 Period 4 Period 4 Period 5 Period 5 Revised Period 7 Period 7 Period 7 Finance & Corporate Resources - Total Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) EMPLOYEE COSTS TEACHERS BASIC TEACHERS OVERTIME 0 0 0 0 0 0 0 1 1 (1) APT & C BASIC 26,499 160 26,457 86 26,455 107 26,924 13,065 27,452 (528) APT & C OVERTIME 109 (9) 100 0 96 4 128 119 78 50 APT & C SUPERANNUATION 1,855 26 1,824 44 1,786 107 1,881 694 1,628 253 APT & C NIC 2,624 (107) 2,611 (15) 2,725 (147) 2,596 1,299 2,722 (126) OTHER EMPLOYEE COSTS 0 0 39 0 77 (38) (415) 0 (445) 30 PENSION INCREASES 984 0 984 0 963 21 984 431 983 1 ADDITIONAL PENSION COSTS EMPLOYEE COSTS 32,071 70 32,015 115 32,102 54 32,098 15,609 32,419 (321) PROPERTY COSTS RATES 0 0 0 0 0 0 0 18 0 0 SCOTTISH WATER - METERED CHARGES 0 0 0 0 0 0 0 1 0 0 RENT 5 0 5 0 5 0 5 4 5 0 SECURITY COSTS 121 0 121 0 121 0 121 74 141 (20) REPAIRS & MAINTENANCE - INTERNAL CONTRATOR 0 0 0 0 0 0 0 1 0 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRATOR 0 0 0 0 0 0 0 0 0 0 ELECTRICITY - CONTRACT 0 0 0 0 0 0 0 2 0 0 FIXTURE & FITTINGS 1,557 0 1,557 0 1,557 0 1,707 786 1,707 0 JANITOR SERVICE 0 0 0 0 0 0 0 0 0 0 CLEANING CONTRACT 0 0 0 0 0 0 0 0 0 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 0 0 0 0 0 0 0 0 0 0 HEALTH & HYGIENE MATERIALS 0 0 0 0 0 0 0 0 0 0 REMOVAL & STORAGE COSTS 0 0 0 0 0 0 0 1 0 0 OTHER PROPERTY COSTS 2,183 0 2,183 0 2,183 0 2,583 2 2,584 (1) PROPERTY COSTS 3,866 0 3,866 0 3,866 0 4,416 889 4,437 (21) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 4,415 (15) 4,220 0 4,075 (42) 4,253 2,761 4,492 (239) COMPUTER EQUIPMENT RENTAL 0 0 0 0 0 0 0 0 0 0 COMPUTER EQUIPMENT MAINTENANCE 2,327 0 2,078 (30) 2,048 0 2,041 2,403 2,036 5 I.T. EQUIPMENT MAINT - CONTRACT 595 0 594 0 594 0 593 326 595 (2) I.T. ELECTRONIC MESSAGING 122 0 41 0 41 0 36 0 25 11 EQUIPMENT, APPARATUS AND TOOLS (46) 0 (46) 0 154 0 151 58 151 0 SMALL TOOLS 0 0 0 0 0 0 0 0 0 0 SUPPLIES FOR CLIENTS 219 0 219 0 219 0 219 50 219 0 FURNITURE - OFFICE 1 0 1 0 1 0 1 1 3 (2) MATERIALS 112 0 112 0 112 0 112 48 112 0 MATERIALS, APPARATUS AND EQUIPMENT 2 0 2 0 2 0 2 3 2 0 AUDIO VISUAL 0 0 0 0 0 0 0 0 0 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 4 0 4 0 4 0 3 0 3 0 FOODSTUFFS - GENERAL 25 0 24 0 24 0 24 2 28 (4) PROTECTIVE CLOTHING & UNIFORMS 2 0 2 0 2 0 2 (2) 1 1 OTHER SUPPLIES AND SERVICES 36 0 37 0 37 0 122 48 113 9 HEALTH AND SAFETY 0 0 0 0 0 0 0 0 1 (1) CATERING - OUTWITH CONTRACT 6 0 6 0 6 0 6 (1) 1 5 OUTSOURCED MAIL 175 0 175 0 175 0 174 90 174 0 SUPPLIES AND SERVICES 7,995 (15) 7,469 (30) 7,494 (42) 7,739 5,787 7,956 (217) TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 0 0 0 0 0 0 1 0 0 POOL CAR CHARGES - RENTAL 18 0 17 0 17 0 15 0 10 5 POOL CAR CHARGES - FUEL 3 0 3 0 3 0 3 0 3 0 POOL CAR CHARGES - ADDITIONAL COSTS 0 0 0 0 0 0 0 0 0 0 LICENCES 0 0 0 0 0 0 0 0 0 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 13 0 13 0 13 0 16 6 14 2 EXTERNAL TRANSPORT CONTRACT 0 0 0 0 0 0 0 0 0 0 TRANSPORT AND PLANT 34 0 33 0 33 0 34 7 27 7 ADMINISTRATION PRINTING AND STATIONERY 524 0 523 0 523 0 528 156 529 (1) TELEPHONES 1,567 0 1,553 0 1,552 1 1,551 758 1,416 135 MOBILE PHONES 177 0 175 0 175 0 175 253 246 (71) ADVERTISING - RECRUITMENT 29 0 29 0 29 0 29 35 44 (15) ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 1 0 1 0 1 0 0 0 0 0 ADVERTISING - OTHER 123 0 123 0 123 0 123 51 123 0 POSTAGES/COURIERS 935 (20) 940 (25) 943 (28) 908 451 1,026 (118) SMS MESSAGING 10 0 10 0 10 0 10 5 10 0 MEMBERSHIP FEES/SUBSCRIPTIONS 233 0 231 (2) 231 (2) 228 187 226 2 INSURANCE 140 0 141 0 141 0 141 0 141 0 MEDICAL COSTS 351 0 350 0 350 0 350 169 349 1 LEGAL EXPENSES 183 0 183 0 183 0 192 57 192 0 HOSPITALITY / CIVIC RECOGNITION 24 0 30 1 30 0 31 3 30 1 PAYPOINT AGENCY FEES 70 0 70 0 70 0 70 42 70 0 SECURITY UPLIFT FEES 2 0 2 0 2 0 2 1 2 0 OTHER ADMIN COSTS 1,604 0 1,604 0 1,604 0 641 426 640 1 MEMBERS ALLOWANCES 1,871 0 1,871 0 1,871 0 1,870 881 1,846 24 CONFERENCES - MEMBERS (incl associated costs) 11 0 11 0 11 0 11 (10) 11 0 CONFERENCES - OFFICIALS (incl associated costs) 6 0 6 0 6 0 5 1 5 0 TRAINING 762 0 761 0 761 0 761 373 760 1 VOLUNTEERS' EXPENSES 7 0 7 0 7 0 7 4 7 0 INTERNAL SUPPORT SERVICES ALLOCATION 68 0 68 0 68 0 68 0 68 0 ADMINISTRATION 8,698 (20) 8,689 (26) 8,691 (29) 7,701 3,843 7,741 (40) 65
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South Lanarkshire Council Period 3 Period 3 Period 4 Period 4 Period 5 Period 5 Revised Period 7 Period 7 Period 7 Finance & Corporate Resources - Total Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) PAYMENT TO OTHER BODIES JOINT COMMITTEES - GENERAL MANAGEMENT AND TECHNOLOGY TRAINING GRANT 0 0 0 0 0 0 0 (1) 0 0 YOUTH EMPLOYMENT TRAINING INITIATIVE 0 0 0 0 0 0 0 1 0 0 GRANTS TO VOLUNTARY ORGANISATIONS 652 27 646 33 547 132 678 309 678 0 PAYMENTS TO OTHER BODIES 2,592 (30) 2,607 (45) 2,788 (45) 2,753 2,028 2,686 67 EXTERNAL AUDIT FEES 658 (58) 672 (72) 672 (72) 600 320 726 (126) PAYMENT TO OTHER BODIES 3,902 (61) 3,925 (84) 4,007 15 4,031 2,657 4,090 (59) PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR PAYMENT TO PRIVATE CONTRACTOR 28 0 28 0 28 0 28 0 28 0 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 249 0 249 0 249 0 244 32 243 1 PAYMENT TO CONTRACTORS 277 0 277 0 277 0 272 32 271 1 TRANSFER PAYMENTS RENT ALLOWANCE 23,581 0 23,581 0 23,581 0 23,581 11,468 23,581 0 RENT REBATES 41,707 0 41,707 0 41,707 0 42,418 18,119 42,418 0 TRANSFER PAYMENTS 65,288 0 65,288 0 65,288 0 65,999 29,587 65,999 0 FINANCING CHARGES LEASING CHARGES - OPERATIONAL 1 0 1 0 1 0 0 0 0 0 I.T. EQUIPMENT LEASING-CONTRACT 1,274 (20) 1,253 (40) 1,223 (10) 1,213 913 1,239 (26) FINANCING CHARGES 1,275 (20) 1,254 (40) 1,224 (10) 1,213 913 1,239 (26) TOTAL EXPENDITURE 123,406 (46) 122,816 (65) 122,982 (12) 123,503 59,324 124,179 (676) INCOME NON RELEVANT GOVERNMENT GRANT (850) 0 (850) 0 (850) 0 0 0 0 0 STATUTORY ADDITIONS - COST OF COLLECTION (865) 0 (865) 0 (865) 0 (865) 0 (1,085) 220 RENT REBATES SUBSIDY (37,191) 0 (37,191) 0 (37,191) 0 (37,191) (16,573) (37,191) 0 RENT ALLOWANCE SUBSIDY (23,067) 0 (23,067) 0 (23,067) 0 (23,067) (9,573) (23,067) 0 DWP SUBSIDY (1,170) 0 (1,170) 0 (1,170) 0 (1,170) (639) (1,170) 0 DHP 0 0 0 0 0 0 (347) (347) (347) 0 CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (150) 0 (150) 0 (150) 0 (149) (89) (150) 1 CONTRIBUTIONS FROM OTHER BODIES (105) 0 (105) 0 (105) 0 (305) (2,220) (320) 15 SALES - DEPARTMENTS OF THE AUTHORITY (20) 0 (20) 0 (20) 0 (20) 0 (14) (6) FEES AND CHARGES - GENERAL (4,352) 6 (4,357) 10 (4,367) 20 (4,354) (1,951) (4,774) 420 CHARGES TO HEALTH BOARDS (45) 0 (45) 0 (45) 0 (45) 0 (45) 0 FEES AND CHARGES - OTHER BODIES (222) 0 (222) 0 (222) 0 (221) (151) (221) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,482) 0 (2,489) 0 (2,489) 0 (2,488) (1,159) (2,494) 6 HOME LOANS REPAYMENTS (5) 0 (5) 0 (5) 0 (4) (15) (4) 0 BIRTH REGISTRATION (19) 0 (19) 0 (19) 0 (19) (9) (16) (3) DEATH REGISTRATION (73) 0 (73) 0 (73) 0 (73) (32) (68) (5) MARRIAGE STATUTORY FEES (95) 0 (95) 0 (95) 0 (95) (74) (103) 8 EXTRACT ISSUE (88) 0 (88) 0 (88) 0 (88) (42) (79) (9) MARRIAGES (49) 0 (49) 0 (49) 0 (49) (26) (44) (5) CITIZENSHIP CEREMONIES (11) 0 (11) 0 (11) 0 (11) (8) (15) 4 CIVIL PARTNERSHIPS 0 0 0 0 0 0 0 0 (1) 1 OTHER INCOME (8,047) 40 (6,755) 55 (6,691) (10) (6,699) 905 (6,728) 29 REALLOCATION OF CENTRAL SUPPORT COSTS (6,653) 0 (6,653) 0 (6,653) 2 (6,668) 0 (6,668) 0 REALLOCATION OF SUPPORT COSTS (25) 0 (25) 0 (25) 0 (9) 0 (9) 0 INCOME (85,584) 46 (84,304) 65 (84,250) 12 (83,937) (32,003) (84,613) 676 NET EXPENDITURE 37,822 0 38,512 0 38,732 0 39,566 27,321 39,566 0 66
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Appendix D South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 3 October 2024 (No.7) 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 8.705 0.062 0.71% 5.682 Property Services 5.623 5.685 (0.062) (1.10%) 19.464 Total Housing and Technical Resources 14.390 14.390 0.000 0.00% 25.146 5 67
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Housing and Technical Resources (excl HRA) Variance Analysis 2024/25 (Period 7) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,596k under APT&C Basic / Overtime / Superannuation / National Insurance – 907k under Property Services – 900k under The variance relates to vacancies which are actively being recruited in line with Service requirements. Manual Basic / Overtime / Superannuation / National Insurance – 702k under Property Services – 701k under The variance relates to vacancies and reflects the current level of trade operatives and overtime required to meet service demands. Property Costs (620k) over Rates – 175k under Property Services - 175k under The variance relates to unrequired budget for rates charges for Council properties. Service Charges – (311k) over Property Services - (299k) over The overspend relates to the cost of shopping centre service charges which are not recoverable from tenants. Other Accommodation – 124k under Housing Services – 124k under The forecasted underspend is due to lower than budgeted temporary accommodation rental costs. Bed & Breakfast – (148k) over Housing Services – (148k) over The overspend relates to greater than anticipated demand for the service. 68
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Repairs & Maintenance – (237k) over Property Services - (258k) over The overspend relates to additional expenditure in property maintenance. Electricity – Contract/Non Contract (104k) over Housing Services – (54k) over Property Services - (50k) over This relates to the current market prices for utilities which is higher than budget. This relates to the current market prices for utilities which is higher than budget. Fixture & Fittings – (126k) over Housing Services – (126k) over This relates to the furniture costs within homeless temporary accommodation and is demand led. Supplies & Services 1,657k under Materials/Stock & Store Issues – 1,661k under Property Services – 1,661k under Expenditure on materials varies depending on the current workload demands and timing of works on a wide variety of capital and revenue works. Transport & Plant 67k under Pool Car Charges – Rental/Fuel – 59k under Property Services - 59k under The underspend relates to lower than budgeted pool car charges within the Estates team due to a reduction in pool car demand. 69
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies (122k) over Supporting People – Internal/External Provider– 32k under Assistance to Homeowners – (130k) over Housing Services – 32k under Property Services - (130k) over The underspend relates to a reduction in payments to registered social landlords. This overspend reflects the demand of grant funding to owners within the Scheme of Assistance service. Payment to Contractors (4,350k) over Payment to Private Contractors – (4,050k) over Payment to External Consultants – (300k) over Housing Services – 78k under Property Services – (4,128k) over Property Services – (300k) over The underspend relates to commissioned services in the Homelessness budget where expenditure varies according to service requirements. Expenditure on contractor payments varies depending on the current workload demands and timing of works on a wide variety of capital and revenue works. This overspend reflects the requirement to purchase external professional services within the Projects team, to meet current service demands. Income 1,794k over recovered Fees & Charges – 130k over recovered Housing Services – 132k over recovered The over recovery relates to the provision of additional service provision within the Homelessness service. 70
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Rental Income - (200k) under recovered House Rents – (213k) under recovered Other Income – 121k over recovered Recovery from Capital/Recharges - Departments of the Authority – 1,932k over recovered Property Services - (200k) under recovered Property Services – 210k over recovered Housing Services – (213k) under recovered Housing Services – 121k over recovered Property Services - 1,932k over recovered The under recovery relates to the shopping centre income, which is lower than budgeted due to vacant units. This mainly relates to building services income streams which are variable each financial year due to the demand for repair requests. The under recovery relates to less house rent income than budgeted within the Homelessness service. The over recovery relates to additional external Rapid Rehousing Transition Plan funding for employee costs and living wage uplift. 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. 71
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South Lanarkshire Council Period 3 Period 3 Period 4 Period 4 Period 5 Period 5 Revised Period 7 Period 7 Period 7 Housing & Technical Resources Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) EMPLOYEE COSTS APT & C BASIC 16,298 737 16,310 725 15,675 1,357 17,097 7,729 16,790 307 APT & C OVERTIME 19 183 26 176 44 158 202 68 60 142 APT & C SUPERANNUATION 1,046 116 1,045 117 1,017 145 1,172 468 948 224 APT & C NIC 1,685 75 1,696 64 1,618 142 1,762 747 1,528 234 MANUAL BASIC 19,432 619 19,052 999 20,421 (370) 20,051 9,908 19,320 731 MANUAL OVERTIME 120 468 179 409 345 243 588 575 354 234 MANUAL SUPERANNUATION 1,374 (74) 1,445 (145) 1,641 (341) 1,300 638 1,636 (336) MANUAL NIC 2,125 (100) 1,988 37 2,240 (215) 2,025 1,062 1,952 73 OTHER EMPLOYEE COSTS 489 0 488 1 488 1 489 228 496 (7) PENSION INCREASES 602 0 604 (2) 639 (37) 602 278 621 (19) ADDITIONAL PENSION COSTS 13 0 14 (1) 13 0 13 0 0 13 EMPLOYEE COSTS 43,203 2,024 42,847 2,380 44,141 1,083 45,301 21,701 43,705 1,596 PROPERTY COSTS RATES 2,054 200 2,059 195 2,050 204 2,382 1,999 2,207 175 SCOTTISH WATER - UNMETERED CHARGES 12 0 12 0 12 0 12 12 26 (14) SCOTTISH WATER - METERED CHARGES 268 (27) 268 (27) 268 (27) 241 138 288 (47) RENT 1,743 (12) 1,745 (14) 1,745 (12) 1,733 1,538 1,744 (11) SERVICE CHARGE 787 (348) 775 (336) 750 (311) 439 400 750 (311) FACTORING CHARGES 9 0 9 0 9 0 9 4 9 0 OTHER ACCOMMODATION COSTS 2,550 (276) 2,550 (276) 2,550 (276) 2,674 380 2,550 124 BED AND BREAKFAST 175 (148) 175 (148) 175 (148) 27 30 175 (148) PROPERTY INSURANCE 386 0 386 0 386 0 386 129 386 0 SECURITY COSTS 299 0 299 0 299 0 293 172 336 (43) GROUND MAINTENANCE 52 0 52 0 52 0 52 52 52 0 GROUNDS MAINTENANCE ADDITIONAL WORKS 10 0 10 0 10 0 10 5 10 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 3,449 (536) 3,392 (479) 3,392 (479) 3,113 3,249 3,350 (237) REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 0 0 0 0 0 0 0 1 0 0 LIFE CYCLE MAINTENANCE 754 0 754 0 754 0 754 1,762 754 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 395 0 395 0 395 0 366 95 356 10 ADAPTIONS - INTERNAL CONTRACTORS 0 0 0 0 0 0 0 13 0 0 HOUSING - RENT FREE ACCOMMODATION 0 0 0 0 0 0 0 6 0 0 GAS MAINTENANCE COSTS 0 0 0 0 0 0 0 4 0 0 ELECTRICAL HEATING MAINTENANCE 0 0 0 0 0 0 0 7 0 0 HOUSING - RENT W/O UNLET PERIODS 736 (24) 785 (24) 785 (24) 811 461 786 25 HOUSING - RENT W/O BAD PERIODS 681 97 631 97 631 97 728 638 580 148 ASBESTOS 0 0 0 0 0 0 0 232 0 0 ELECTRICITY - CONTRACT 1,497 (51) 1,498 (52) 1,508 (51) 1,457 868 1,557 (100) ELECTRICITY - NON CONTRACT 31 (2) 31 (2) 31 (2) 29 8 33 (4) GAS 577 (1) 579 (3) 577 (1) 576 293 576 0 HEATING OIL 12 0 12 0 12 0 12 0 12 0 FIXTURE & FITTINGS 1,295 (375) 1,295 (375) 1,295 (375) 1,169 1,454 1,295 (126) JANITOR SERVICE 164 0 164 0 164 0 164 152 164 0 CLEANING CONTRACT 407 0 421 (14) 407 0 407 323 407 0 CLEANING OUTWITH CONTRACT 0 0 0 0 0 0 0 9 0 0 CLEANING MATERIALS 10 0 10 0 10 0 10 3 10 0 HEALTH & HYGIENE MATERIALS 0 0 0 0 0 0 0 2 0 0 WINDOW CLEANING 2 0 2 0 2 0 2 1 2 0 PEST CONTROL 18 (12) 18 (12) 18 (12) 6 0 6 0 REFUSE UPLIFT 412 (7) 412 (7) 412 (7) 405 11 405 0 REMOVAL & STORAGE COSTS 20 28 20 28 20 28 48 10 47 1 OTHER PROPERTY COSTS 556 0 556 0 556 0 556 305 600 (44) OFFICE ACCOM-FACILITIES MANAGEMENT 1,113 0 1,113 0 1,113 0 1,113 985 1,113 0 ACCOMMODATION RECHARGE TO USERS 33 0 33 0 33 0 33 28 51 (18) PROPERTY COSTS 20,507 (1,494) 20,461 (1,449) 20,421 (1,396) 20,017 15,779 20,637 (620) SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 474 0 446 0 448 0 448 113 439 9 COMPUTER EQUIPMENT MAINTENANCE 6 0 6 0 6 0 6 0 6 0 I.T. EQUIPMENT MAINT-CONTRACT 223 (1) 211 (2) 210 (1) 209 1 210 (1) EQUIPMENT, APPARATUS AND TOOLS 46 0 45 0 45 0 45 31 45 0 SMALL TOOLS 0 0 0 0 0 0 0 0 0 0 ADAPTATIONS FOR CLIENTS 500 0 500 0 500 0 500 217 500 0 FURNITURE - OFFICE 0 0 0 0 0 0 0 1 1 (1) FURNISHINGS 0 0 0 0 0 0 0 65 0 0 MATERIALS 12,330 0 12,329 0 12,329 0 12,084 1,770 11,926 158 STOCK/STORE ISSUES 0 0 0 0 0 0 0 3,218 (1,503) 1,503 AUDIO VISUAL 10 0 10 0 10 0 10 0 10 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 2 0 2 0 2 0 0 2 TV LICENCES - EDUCATION 1 0 1 0 1 0 1 0 1 0 FOODSTUFFS - GENERAL 1 0 1 0 1 0 1 0 0 1 BEVERAGES 1 0 1 0 1 0 1 0 1 0 PROTECTIVE CLOTHING & UNIFORMS 44 0 44 0 44 0 44 8 45 (1) OTHER SUPPLIES AND SERVICES 167 0 168 0 180 0 180 35 191 (11) HEALTH AND SAFETY 1 0 1 0 1 0 1 0 1 0 CATERING - CONTRACT 1 0 1 0 1 0 1 0 0 1 CATERING - OUTWITH CONTRACT 0 0 0 0 0 0 0 0 0 0 MAJOR SUPPLY OF ELECTRICAL POWER 0 0 0 0 0 0 0 8 0 0 OUTSOURCED MAIL 0 0 0 0 0 0 0 14 3 (3) BULK BUYING DISCOUNT 0 0 0 0 0 0 0 (2) 0 0 IPROCUREMENT ERRORS 0 0 0 0 0 0 0 0 0 0 SUPPLIES AND SERVICES 13,807 (1) 13,766 (2) 13,779 (1) 13,533 5,479 11,876 1,657 72
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South Lanarkshire Council Period 3 Period 3 Period 4 Period 4 Period 5 Period 5 Revised Period 7 Period 7 Period 7 Housing & Technical Resources Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 0 0 0 0 0 0 4 0 0 PURCHASE OF PLANT 125 0 125 0 215 (90) 125 79 125 0 FLEET SERVICES - FUEL 1 0 1 0 1 0 1 4 1 0 POOL CAR RECHARGE - RENTAL CHARGE 98 0 98 0 98 0 98 13 54 44 POOL CAR RECHARGE - FUEL 24 2 24 2 26 0 26 0 11 15 POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 1 0 1 0 1 0 1 0 OTHER TRANSPORT COSTS 0 0 0 0 0 0 0 1 0 0 TRANSPORT INSURANCE 44 0 45 (1) 44 0 44 0 44 0 PLANT SERVICES 7 0 7 0 13 (6) 7 1 7 0 FLEET SERVICE CHARGES VEHICLE MAINTENANCE 331 0 331 0 332 (1) 331 358 331 0 FLEET SERVICE CHARGES UNSCHEDULED LABOUR 1 0 1 0 2 (1) 1 0 1 0 FLEET SERVICE CHARGES PLANT MAINTENANCE 7 0 7 0 7 0 7 5 7 0 FLEET SERVICE CHARGES ASSET MODIFICATIONS 15 0 15 0 15 0 15 19 15 0 FLEET SERVICE CHARGES LEASING 1,402 0 1,402 0 1,405 (3) 1,402 132 1,397 5 FLEET SERVICE CHARGES HIRED VEHICLES 205 0 209 (4) 205 0 205 116 205 0 FLEET SERVICE CHARGES CONTRACT HIRE 48 0 48 0 46 2 48 29 46 2 FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 117 0 117 0 117 0 117 125 117 0 FLEET SERVICE CHARGES FUEL 842 0 842 0 843 (1) 842 391 842 0 HIRE OF EXTERNAL PLANT 257 0 256 1 266 (9) 257 47 256 1 HIRE OF SCAFOLDING 1,077 0 1,077 0 1,077 0 1,077 404 1,077 0 HIRE OF SKIPS 33 0 33 0 33 0 33 478 33 0 EXTERNAL TRANSPORT CONTRACT 0 0 0 0 0 0 0 0 0 0 TAXI CHARGES - CONTRACTED 42 (1) 42 (1) 42 (1) 41 20 41 0 TRANSPORT AND PLANT 4,677 1 4,681 (3) 4,788 (110) 4,678 2,226 4,611 67 ADMINISTRATION PRINTING AND STATIONERY 81 0 84 (3) 81 0 76 52 80 (4) TELEPHONES 95 (1) 95 (1) 94 0 94 5 92 2 MOBILE PHONES 38 2 38 2 40 0 40 2 40 0 ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 7 0 7 0 7 0 7 0 0 7 ADVERTISING - OTHER 6 0 6 0 6 0 6 0 6 0 POSTAGES/COURIERS 21 0 21 0 21 0 21 21 35 (14) SMS MESSAGING 0 0 0 0 0 0 0 0 0 0 MEMBERSHIP FEES/SUBSCRIPTIONS 12 0 13 (1) 12 0 12 79 12 0 INSURANCE 223 (7) 228 (12) 223 (7) 216 0 223 (7) MEDICAL COSTS 16 0 16 0 16 0 16 11 16 0 LEGAL EXPENSES 20 (2) 20 (2) 18 0 8 8 11 (3) PETTY OUTLAYS 12 0 12 0 12 0 12 10 12 0 HOSPITALITY / CIVIC RECOGNITION 2 0 2 0 2 0 2 0 2 0 BANK CHARGES 0 0 0 0 0 0 0 4 0 0 PAYPOINT AGENCY FEES 0 0 0 0 0 0 0 4 0 0 OTHER ADMIN COSTS 13 0 13 0 13 0 8 0 9 (1) TRAINING 0 0 0 0 0 0 0 0 0 0 INTERNAL SUPPORT SERVICES ALLOCATION 457 0 457 0 457 0 457 39 457 0 CENTRAL ADMINISTRATION 2,749 0 2,860 (111) 2,749 0 2,749 0 2,749 0 ADMINISTRATION 3,752 (8) 3,872 (128) 3,751 (7) 3,724 235 3,744 (20) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,019 0 2,079 (60) 2,019 0 2,019 16 2,019 0 OTHER LOCAL AUTHORITIES 0 0 0 0 0 0 0 5 0 0 PAYMENTS TO OTHER BODIES 1,164 (44) 1,164 (44) 1,164 (44) 905 539 949 (44) SUPPORTING PEOPLE INTERNAL PROVIDER 1,129 0 1,129 0 1,129 0 1,129 652 1,211 (82) SUPPORTING PEOPLE EXTERNAL PROVIDER 732 50 725 57 608 174 782 363 624 158 HOUSING ADMINISTRATION 885 0 885 0 885 0 885 132 885 0 ASSISTANCE TO HOME OWNERS (33) (36) (33) (36) 244 (313) 1,091 521 1,221 (130) PRIVATE INDIVIDUALS - GENERAL 168 0 168 0 168 0 168 79 192 (24) PAYMENT TO OTHER BODIES 6,064 (30) 6,117 (83) 6,217 (183) 6,979 2,307 7,101 (122) PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 0 0 0 0 0 0 0 16 0 0 PAYMENT TO PRIVATE CONTRACTOR 11,945 825 11,992 778 11,253 1,517 12,070 9,202 16,120 (4,050) PAYMENT TO EXTERNAL CONSULTANTS 606 (300) 632 (326) 413 (107) 306 55 606 (300) PAYMENT TO CONTRACTORS 12,551 525 12,624 452 11,666 1,410 12,376 9,273 16,726 (4,350) FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 154 0 155 (1) 154 0 154 16 156 (2) INTEREST ON REVENUE BALANCES 2 0 2 0 2 0 2 0 2 0 FINANCING CHARGES 156 0 157 (1) 156 0 156 16 158 (2) 73
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South Lanarkshire Council Period 3 Period 3 Period 4 Period 4 Period 5 Period 5 Revised Period 7 Period 7 Period 7 Housing & Technical Resources Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) TOTAL EXPENDITURE 104,717 1,017 104,525 1,166 104,919 796 106,764 57,016 108,558 (1,794) INCOME CONTRIBUTIONS FROM OTHER BODIES (2,361) 0 (2,361) 0 (2,385) 0 (2,385) (1,026) (2,409) 24 SALES - DEPARTMENTS OF THE AUTHORITY (460) 0 (486) 26 (460) 0 (460) 0 (460) 0 FEES AND CHARGES - GENERAL (694) 113 (694) 113 (694) 113 (581) (212) (711) 130 FEES AND CHARGES - DEPARTMENTS OF THE A (48) 0 (48) 0 (48) 0 (48) 0 (48) 0 RENTAL INCOME (3,927) (200) (3,909) (218) (3,927) (200) (4,127) (2,332) (3,927) (200) HOUSE RENTS (5,994) (13) (5,994) (13) (5,994) (13) (6,207) (3,159) (5,994) (213) INSURANCE RECOVERIES 0 0 0 0 0 0 0 (2) 0 0 OTHER INCOME (2,793) 46 (2,817) 70 (3,078) 331 (2,747) (1,212) (2,868) 121 REALLOCATION OF CENTRAL SUPPORT COSTS (876) 0 (876) 0 (876) 0 (876) 0 (876) 0 REALLOCATION OF SUPPORT COSTS (1,580) (49) (1,630) 1 (1,769) 140 (1,629) 0 (1,629) 0 RECOVERY FROM CAPITAL (27,721) (3,701) (27,054) (4,368) (27,010) (4,412) (31,422) (8,100) (28,144) (3,278) RECHARGES - DEPARTMENTS OF AUTHORITY (44,679) 2,787 (45,115) 3,223 (45,137) 3,245 (41,892) (18,735) (47,102) 5,210 MANUAL RECHARGES - DEPARTMENTS OF AUTHORITY 0 0 0 0 0 0 0 2,908 0 0 INCOME (91,133) (1,017) (90,984) (1,166) (91,378) (796) (92,374) (31,870) (94,168) 1,794 NET EXPENDITURE 13,584 0 13,541 0 13,541 0 14,390 25,146 14,390 0 74
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Appendix E Housing and Technical Resources - HRA Variance Analysis 2024/25 (Period 7) Subjective Head Variance Subjective Line Service / Amount Explanation Employee Costs (381k) over APT&C Basic / Overtime / Superannuation / National Insurance – (381k) over HRA The overspend is a result of the backfill posts covering seconded staff to the One Housing IT system project. Property Costs 452k under Repairs and Maintenance – Internal and External Contractor – (964k) over HRA The overspend reflects the current demand for repairs and continuing high cost of voids. The position includes a recharge for recovery of costs from chargeable services. Housing – Rent Write off Unlet Periods/Bad Periods – 1,444k under HRA The net underspend reflects a lower than anticipated level of bad debt provision. During the year collection rates for rental income have been better than forecast, which is due in part to schemes such as the tenancy sustainment fund mitigating the overall level of debt. 5 75
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Subjective Head Variance Subjective Line Service / Amount Explanation Financing Charges 731k under Interest – Debt Charges – 585k under HRA The overall level of debt charges is forecast to be lower than budgeted due to the profile of funding requirements. Interest on Revenue Balances – 146k under HRA The level of interest received reflects the level of balances and interest rates being higher than anticipated. Income (865k) under recovered Fees and Charges General – (95k) under recovered Year End Transfer from the Balance Sheet – (718k) under recovered HRA HRA The under recovery reflects less than anticipated income from the introduction of laundry charges. The budget assumes a level of transfer from reserves, due to the current net underspend across the service. This is mainly as a result of the before mentioned level of debt charges. * The underlined variances represent new variances since the last report. 76
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South Lanarkshire Council Period 3 Period 3 Period 4 Period 4 Period 5 Period 5 Revised Period 7 Period 7 Period 7 Housing Revenue Account Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) EMPLOYEE COSTS APT & C BASIC 11,629 0 11,629 0 11,629 0 11,629 5,873 12,104 (475) APT & C OVERTIME 78 0 78 0 78 0 78 23 16 62 APT & C SUPERANNUATION 722 0 722 0 722 0 722 369 751 (29) APT & C NIC 1,142 0 1,142 0 1,142 0 1,142 537 1,081 61 PENSION INCREASES 211 0 211 0 211 0 211 97 211 0 EMPLOYEE COSTS 13,782 0 13,782 0 13,782 0 13,782 6,899 14,163 (381) PROPERTY COSTS RATES 72 0 72 0 72 0 72 49 117 (45) SCOTTISH WATER - UNMETERED CHARGES 4 0 4 0 4 0 4 0 4 0 SCOTTISH WATER - METERED CHARGES 8 0 8 0 8 0 8 4 8 0 RENT 6 0 6 0 6 0 6 0 6 0 SERVICE CHARGE 94 0 94 0 94 0 94 1 94 0 FACTORING CHARGES 0 0 0 0 0 0 0 0 0 0 OTHER ACCOMMODATION COSTS 11 0 11 0 11 0 11 0 11 0 BED AND BREAKFAST 0 0 0 0 0 0 0 0 0 0 PROPERTY INSURANCE 2,160 0 2,160 0 2,160 0 2,160 0 2,160 0 SECURITY COSTS 55 0 55 0 55 0 55 2 55 0 GROUND MAINTENANCE 4,465 0 4,465 0 4,465 0 4,465 3,744 4,465 0 GROUNDS MAINTENANCE ADDITIONAL WORKS 0 0 0 0 0 0 0 0 0 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 41,997 0 41,997 0 41,997 0 43,497 21,347 44,461 (964) LIFE CYCLE MAINTENANCE 0 0 0 0 0 0 0 26 0 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 877 0 877 0 877 0 877 332 877 0 HOUSING - RENT FREE ACCOMMODATION 266 0 266 0 266 0 266 110 266 0 HOUSING - RENT W/O UNLET PERIODS 2,588 0 2,588 0 2,588 0 2,588 1,346 2,753 (165) HOUSING - RENT W/O BAD PERIODS 3,743 0 3,743 0 3,743 0 3,743 371 2,134 1,609 ASBESTOS 139 0 139 0 139 0 139 54 139 0 FIXED ELECTRICAL 0 0 0 0 0 0 0 0 0 0 EPC 0 0 0 0 0 0 0 0 0 0 GAS SOUNDNESS TESTING 0 0 0 0 0 0 0 3 0 0 ELECTRICITY - CONTRACT 1,358 0 1,358 0 1,358 0 1,358 356 1,341 17 ELECTRICITY - NON CONTRACT 0 0 0 0 0 0 0 0 0 0 GAS 436 0 436 0 436 0 436 192 436 0 HEATING OIL 54 0 54 0 54 0 54 10 54 0 SOLID FUEL 4 0 4 0 4 0 4 5 4 0 FIXTURE & FITTINGS 58 0 58 0 58 0 58 109 58 0 JANITOR SERVICE 93 0 93 0 93 0 93 30 93 0 CLEANING CONTRACT 468 0 468 0 468 0 468 493 468 0 CLEANING MATERIALS 60 0 60 0 60 0 60 11 60 0 HEALTH & HYGIENE MATERIALS 0 0 0 0 0 0 0 0 0 0 WINDOW CLEANING 16 0 16 0 16 0 16 28 16 0 PEST CONTROL 122 0 122 0 122 0 122 83 122 0 REFUSE UPLIFT 0 0 0 0 0 0 0 18 0 0 REMOVAL & STORAGE COSTS 14 0 14 0 14 0 14 17 14 0 OTHER PROPERTY COSTS 35 0 35 0 35 0 35 8 35 0 PROPERTY COSTS 59,203 0 59,203 0 59,203 0 60,703 28,749 60,251 452 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 1,365 0 1,365 0 1,365 0 1,365 109 1,365 0 I.T. EQUIPMENT MAINT-CONTRACT 74 0 74 0 74 0 74 0 74 0 EQUIPMENT, APPARATUS AND TOOLS 13 0 13 0 13 0 13 15 13 0 ADAPTATIONS FOR CLIENTS 0 0 0 0 0 0 0 49 0 0 FURNITURE - OFFICE 10 0 10 0 10 0 10 2 10 0 FURNITURE - GENERAL 0 0 0 0 0 0 0 3 0 0 MATERIALS 0 0 0 0 0 0 0 98 0 0 MATERIALS, APPARATUS AND EQUIPMENT 0 0 0 0 0 0 0 4 0 0 PROVISIONS 2 0 2 0 2 0 2 5 2 0 FOOD PURCHASES 0 0 0 0 0 0 0 0 0 0 BEVERAGES 4 0 4 0 4 0 4 0 4 0 PROTECTIVE CLOTHING & UNIFORMS 12 0 12 0 12 0 12 3 12 0 LAUNDRY COSTS 16 0 16 0 16 0 16 0 16 0 OTHER SUPPLIES AND SERVICES 32 0 32 0 32 0 32 8 32 0 HEALTH AND SAFETY 15 0 15 0 15 0 15 0 15 0 CATERING - CONTRACT 0 0 0 0 0 0 0 0 0 0 CATERING - OUTWITH CONTRACT 0 0 0 0 0 0 0 0 0 0 OUTSOURCED MAIL 0 0 0 0 0 0 0 7 0 0 DELIVERY CHARGE 0 0 0 0 0 0 0 0 0 0 BULK BUYING DISCOUNT 0 0 0 0 0 0 0 0 0 0 SUPPLIES AND SERVICES 1,543 0 1,543 0 1,543 0 1,543 303 1,543 0 TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 0 0 0 0 0 0 10 0 0 POOL CAR RECHARGE - RENTAL CHARGE 26 0 26 0 26 0 26 3 26 0 POOL CAR RECHARGE - FUEL 6 0 6 0 6 0 6 0 6 0 POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 1 0 1 0 1 0 1 0 OTHER TRANSPORT COSTS 0 0 0 0 0 0 0 3 0 0 FLEET SERVICE CHARGES 135 0 135 0 135 0 135 33 115 20 FLEET SERVICE CHARGES VEHICLE MAINTENANCE 23 0 23 0 23 0 23 19 23 0 STORAGE 4 0 4 0 4 0 4 0 4 0 TAXI CHARGES - CONTRACTED 0 0 0 0 0 0 0 0 0 0 TRANSPORT AND PLANT 195 0 195 0 195 0 195 68 175 20 77
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South Lanarkshire Council Period 3 Period 3 Period 4 Period 4 Period 5 Period 5 Revised Period 7 Period 7 Period 7 Housing Revenue Account Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) ADMINISTRATION PRINTING AND STATIONERY 79 0 79 0 79 0 79 69 79 0 BULK PRINTING 68 0 68 0 68 0 68 0 68 0 TELEPHONES 95 0 95 0 95 0 95 26 95 0 MOBILE PHONES 34 0 34 0 34 0 34 4 34 0 ADVERTISING - OTHER 12 0 12 0 12 0 12 0 12 0 POSTAGES/COURIERS 171 0 171 0 171 0 171 54 171 0 SMS MESSAGING 0 0 0 0 0 0 0 5 0 0 MEMBERSHIP FEES/SUBSCRIPTIONS 38 0 38 0 38 0 38 0 38 0 MEDICAL COSTS 25 0 25 0 25 0 25 5 25 0 LEGAL EXPENSES 6 0 6 0 6 0 6 33 6 0 PETTY OUTLAYS 4 0 4 0 4 0 4 0 4 0 HOSPITALITY / CIVIC RECOGNITION 0 0 0 0 0 0 0 0 0 0 GIRO BANK AGENCY FEES 4 0 4 0 4 0 4 0 4 0 PAYPOINT AGENCY FEES 13 0 13 0 13 0 13 21 13 0 INTERNET AGENCY FEES 3 0 3 0 3 0 3 0 3 0 OTHER ADMIN COSTS 15 0 15 0 15 0 15 7 15 0 CONFERENCES - OFFICIALS 7 0 7 0 7 0 7 0 7 0 INTERNAL SUPPORT SERVICES ALLOCATION 5,020 0 5,020 0 5,020 0 5,020 0 5,020 0 ADMINISTRATION 5,594 0 5,594 0 5,594 0 5,594 224 5,594 0 PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,909 0 2,909 0 2,909 0 2,909 1,052 2,909 0 OTHER LOCAL AUTHORITIES 0 0 0 0 0 0 0 0 0 0 GRANTS TO VOLUNTARY ORGANISATIONS 3 0 3 0 3 0 3 0 3 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 31 0 31 0 31 0 31 (16) 10 21 PAYMENTS TO OTHER BODIES 32 0 32 0 32 0 32 15 10 22 PRIVATE INDIVIDUALS - GENERAL 0 0 0 0 0 0 0 23 0 0 PAYMENT TO OTHER BODIES 2,975 0 2,975 0 2,975 0 2,975 1,074 2,932 43 PAYMENT TO CONTRACTORS PAYMENT TO LOCAL AUTHORITY CONTRACTOR 0 0 0 0 0 0 0 0 0 0 PAYMENT TO PRIVATE CONTRACTOR 80 0 80 0 80 0 80 50 80 0 PAYMENT TO EXTERNAL CONSULTANTS 20 0 20 0 20 0 20 77 20 0 PAYMENT TO CONTRACTORS 100 0 100 0 100 0 100 127 100 0 FINANCING CHARGES INTEREST-DEBT CHARGES 10,729 0 10,729 0 10,729 0 10,728 0 10,143 585 DEPRECIATION-CAP CHARGES 0 0 0 0 0 0 0 0 0 0 I.T. EQUIPMENT LEASING-CONTRACT 67 0 67 0 67 0 67 3 67 0 CFCR 33,506 0 33,506 0 33,506 0 33,506 0 33,506 0 INTEREST ON REVENUE BALANCES (67) 0 (67) 0 (67) 0 (1,567) 0 (1,713) 146 FINANCING CHARGES 44,235 0 44,235 0 44,235 0 42,734 3 42,003 731 TOTAL EXPENDITURE 127,627 0 127,627 0 127,627 0 127,626 37,447 126,761 865 INCOME SALES - DEPARTMENTS OF THE AUTHORITY (885) 0 (885) 0 (885) 0 (885) (132) (885) 0 FEES AND CHARGES - GENERAL (4,747) 0 (4,747) 0 (4,747) 0 (4,747) (2,912) (4,652) (95) RENTAL INCOME (461) 0 (461) 0 (461) 0 (461) 0 (461) 0 HOUSE RENTS (111,802) 0 (111,802) 0 (111,802) 0 (111,801) (51,785) (111,753) (48) LOCK UP RENTS (2,802) 0 (2,802) 0 (2,802) 0 (2,802) (1,396) (2,798) (4) INSURANCE RECOVERIES (250) 0 (250) 0 (250) 0 (250) 2,655 (250) 0 OTHER INCOME (1,734) 0 (1,734) 0 (1,734) 0 (1,734) (1,014) (1,734) 0 REALLOCATION OF SUPPORT COSTS (717) 0 (717) 0 (717) 0 (717) 0 (717) 0 YEAR END T/FER TO BALANCE SHEET (4,229) 0 (4,229) 0 (4,229) 0 (4,229) 0 (3,511) (718) INCOME (127,627) 0 (127,627) 0 (127,627) 0 (127,626) (54,584) (126,761) (865) NET EXPENDITURE 0 0 0 0 0 0 0 (17,137) 0 0 78
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Appendix F South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 3 October 2024 (No.7) 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 5.806 5.727 0.079 1.36% 2.543 Children and Families 48.199 48.687 (0.488) (1.01%) 22.747 Adults and Older People 180.460 180.460 0.000 0.00% 88.400 Justice and Substance Misuse 0.735 0.326 0.409 55.65% 0.194 Total Social Work Resources 235.200 235.200 0.000 0.00% 113.884 5 79
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Social Work Resources Variance Analysis 2024/25 (Period 7) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 991k under Admin & Clerical Staff – 399k under Managerial Support Specialist Staff - (1,429k) over Performance and Support – 114k under Adult and Older People – 196k under Justice – 77k under Children and Families – 107k under Adult and Older People – (1,780k) over The underspend relates to staffing vacancies which are being filled. This relates to underspends to Scheduling Assistant vacancies in Homecare, which are being recruited. This is offset by overtime costs for Managerial Support Specialist Staff (below). In addition funding allocated for staffing required at the end of the A2D capital programme is only required in part in 24/25 but required in full in 25/26. The underspend relates to staffing vacancies which are being filled. 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). 80
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Basic Grade Social Workers – 1,940k under Instructors – 344k under Care Staff – (730k) over Home Carers – 475k under Justice – 160k under Children and Families - 461k under Adult and Older People – 1,303k under Justice – 88k under Adult and Older People – 290k under Children and Families – (319k) over Adult and Older People – (535k) over Adult and Older People – 474k under This is a result of vacancies which are actively being recruited. This is a result of vacancies which are actively being recruited. This is a result of vacancies which are actively being recruited. This is a result of vacancies which are actively being recruited. 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. This overspend is due to overtime worked because of In House Residential vacancies. This is a result of vacancies which are being actively recruited. 81
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs 183k under Gas – 341k under Adult and Older People – 341k under The underspend reflects a reduction in consumption and price. Transport and Plant (935k) over Pool Car Recharge – Rental Charges – (100k) over Fleet Service Charges - (792k) over Children and Families – (100k) over Adult and Older People – (792k) over The overspend reflects increases demand. The projected overspend reflects the current spend on Fleet buses however an action plan is in place to reduce spend. This will continue to be monitored. Administration (158k) over Mobile Phones – 153k over Adult and Older People – 153k over The overspend relates to the replacement of mobiles devices. Payment to Other Bodies 358k under Payments to Voluntary Organisations – 141k under Payments to Other Bodies – 197k under Children and Families – 141k under Children and Families – 206k under This underspend is planned as part of the budget recovery plan within Children and Family. This underspend is planned as part of the budget recovery plan within Children and Family. 82
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies (cont.) Private Individuals – General Supported Carers – 151k under Social Work - Foster Parents – (264k) over Social Work - Adoption Allowance – Default – (208k) over Direct Payments – 348k under Children and Families – 151k under Children and Families – (264k) over Children and Families – (208k) over Adult and Older People – 348k under There has been a reduction in the number of supported carers and the service has a planned recruitment drive to attract new carers. The overspend is attributable to the requirement to purchase external foster placements. 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. Payment to Contractors Transfer Payments 197k under (1,069k) over Day Care – (68k) over Home Support – 297k under Direct Assistance to Persons Kinship Care – (1,069k) over Adult and Older People – (68k) over Adult and Older People – 297k under Children and Families – (1,049k) over The overspend reflect additional demand for services. This underspend is a result of transitional funding being less than required in year. The funding is required in full next financial year. This overspend relates to the payment of kinship care allowances, where demand is increasing. 83
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* The underlined variances represent new variances since the last report. Subjective Head Variance Subjective line Service / amount Explanation Income 489k over recovered Contributions From Other Bodies - Default – 290k over recovered Fees and Charges – General – 167k over recovered Children and Families – 290k over recovered Adult and Older People – 148k over recovered This over recovery is due to the level of Unaccompanied Asylum- Seeking Children (UASC) income being received for children seeking asylum. This over recovery relates to non- recurring income received in respect of recovery of prior year care costs from service users. 84
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South Lanarkshire Council Period 3 Period 3 Period 4 Period 4 Period 5 Period 5 Revised Period 7 Period 7 Period 7 Social Work Resources Summary Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) EMPLOYEE COSTS ADMIN & CLERICAL STAFF - APT&C BASIC 5,801 0 5,160 640 5,174 626 5,880 2,490 5,364 516 ADMIN & CLERICAL STAFF - APT&C OVERTIME 0 0 176 (176) 237 (237) 0 94 184 (184) ADMIN & CLERICAL STAFF - APT&C SUPERANNUATION 367 0 307 60 311 57 386 163 316 70 ADMIN & CLERICAL STAFF - APT&C NIC 408 0 414 (6) 427 (19) 435 209 438 (3) MANAGERIAL SUPPORT SPECIALIST STAFF BASIC 23,435 0 24,501 (719) 25,192 (1,164) 24,226 12,361 25,118 (892) MANAGERIAL SUPPORT SPECIALIST STAFF OVERTIME 46 0 561 (515) 566 (520) 46 309 625 (579) MANAGERIAL SUPPORT SPECIALIST STAFF SUPERANNUATION 1,500 0 1,468 106 1,523 88 1,627 772 1,501 126 MANAGERIAL SUPPORT SPECIALIST STAFF NIC 2,467 0 2,708 (206) 2,838 (310) 2,550 1,344 2,634 (84) BASIC GRADE SOCIAL WORKERS BASIC 13,412 0 11,985 1,529 11,542 1,972 13,840 5,932 12,333 1,507 BASIC GRADE SOCIAL WORKERS OVERTIME 44 0 133 (89) 128 (84) 44 50 99 (55) BASIC GRADE SOCIAL WORKERS SUPERANNUATION 921 0 711 227 668 269 960 371 692 268 BASIC GRADE SOCIAL WORKERS NIC 1,428 0 1,262 177 1,243 196 1,468 637 1,248 220 HOSPITAL SOCIAL WORKERS BASIC 449 0 570 (122) 560 (111) 0 0 0 0 HOSPITAL SOCIAL WORKERS OVERTIME 0 0 1 (1) (1) 1 0 0 0 0 HOSPITAL SOCIAL WORKERS SUPERANNUATION 29 0 35 (6) 40 (11) 0 0 0 0 HOSPITAL SOCIAL WORKERS NIC 46 0 63 (17) 61 (15) 0 0 0 0 INSTRUCTORS BASIC 1,512 0 1,278 233 1,298 214 1,513 607 1,223 290 INSTRUCTORS SUPERANNUATION 98 0 71 27 75 23 98 38 70 28 INSTRUCTORS NIC 136 0 115 21 116 20 136 54 110 26 CARE STAFF - APT&C BASIC 18,267 0 17,314 (214) 17,481 (378) 16,485 8,458 16,769 (284) CARE STAFF - APT&C OVERTIME 745 0 1,110 (563) 1,041 (494) 487 414 1,017 (530) CARE STAFF - APT&C SUPERANNUATION 1,181 0 965 132 979 118 1,032 527 947 85 CARE STAFF - APT&C NIC 1,815 0 1,666 21 1,696 (9) 1,588 822 1,589 (1) HOME CARERS BASIC 28,132 0 27,418 1,439 27,468 1,290 28,083 12,965 27,392 691 HOME CARERS OVERTIME 1,907 0 1,425 (244) 1,516 (335) 1,181 636 1,635 (454) HOME CARERS SUPERANNUATION 1,819 0 1,719 99 1,665 154 1,766 756 1,634 132 HOME CARERS NIC 2,846 0 2,613 233 2,645 201 2,763 1,292 2,657 106 TRAVEL AND SUBSISTENCE 0 0 0 0 0 0 0 1 0 0 OTHER EMPLOYEE COSTS 2,463 0 3,803 1 3,683 (6) 3,580 308 3,588 (8) PENSION INCREASES 328 0 328 0 328 0 328 135 328 0 EMPLOYEE COSTS 111,602 0 109,880 2,067 110,500 1,536 110,502 51,745 109,511 991 PROPERTY COSTS RATES 345 0 345 0 345 0 355 366 395 (40) SCOTTISH WATER - UNMETERED CHARGES 35 0 35 0 35 0 35 0 35 0 SCOTTISH WATER - METERED CHARGES 166 0 166 0 166 0 151 68 162 (11) RENT 523 0 523 0 523 0 523 320 523 0 SERVICE CHARGE 0 0 0 0 0 0 1 0 0 1 OTHER ACCOMODATION COSTS 0 0 0 0 0 0 0 1 0 0 PROPERTY INSURANCE 292 0 292 0 292 0 292 0 292 0 SECURITY COSTS 2 0 2 0 2 0 2 7 5 (3) GROUND MAINTENANCE 3 0 3 0 3 0 0 0 0 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 2 0 2 0 2 0 2 11 4 (2) LIFE CYCLE MAINTENANCE 0 0 0 0 0 0 0 1 1 (1) REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 63 0 64 (1) 63 0 50 39 73 (23) ELECTRICITY - CONTRACT 851 0 852 0 851 1 757 179 788 (31) GAS 996 0 679 376 655 376 931 439 590 341 FIXTURE & FITTINGS 0 0 0 0 0 0 0 4 0 0 JANITOR SERVICE 0 0 0 0 0 0 0 1 0 0 CLEANING CONTRACT 385 0 381 0 375 0 374 378 374 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 283 0 224 (1) 217 (1) 191 51 193 (2) HEALTH & HYGIENE MATERIALS 91 0 92 (1) 112 0 97 47 93 4 WINDOW CLEANING 11 0 11 0 11 0 10 4 11 (1) PEST CONTROL 0 0 0 0 0 0 0 0 0 0 REFUSE UPLIFT 43 0 43 0 43 0 40 27 43 (3) REMOVAL & STORAGE COSTS 1 0 1 0 1 0 1 10 8 (7) OTHER PROPERTY COSTS 194 0 180 0 172 0 164 89 203 (39) PROPERTY COSTS 4,286 0 3,895 373 3,868 376 3,976 2,042 3,793 183 SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 921 0 763 0 763 0 753 356 755 (2) COMPUTER EQUIPMENT MAINTENANCE 51 0 41 (1) 39 1 40 9 39 1 I.T. EQUIPMENT MAINT-CONTRACT 228 0 200 1 200 1 199 4 199 0 I.T. ELECTRONIC MESSAGING 258 0 122 0 107 0 97 0 97 0 EQUIPMENT, APPARATUS AND TOOLS 122 0 122 0 122 0 111 26 110 1 SMALL TOOLS 4 0 3 1 4 (1) 4 2 4 0 AIDS FOR CLIENTS 818 0 973 0 973 0 873 171 874 (1) ADAPTATIONS FOR CLIENTS 964 0 964 0 964 0 963 240 964 (1) SUPPLIES FOR CLIENTS 353 0 364 (2) 361 1 356 98 356 0 FURNITURE - OFFICE 1 0 1 0 1 0 1 8 1 0 FURNITURE - GENERAL 0 0 0 0 0 0 0 1 0 0 FURNISHINGS (INCL. CROCKERY & LINEN) 17 0 17 0 17 0 15 8 15 0 MATERIALS 10 0 10 0 10 (1) 10 0 10 0 MATERIALS, APPARATUS AND EQUIPMENT 1 0 1 0 1 0 1 6 2 (1) PROVISIONS - GENERAL 213 0 213 0 213 0 210 109 212 (2) FOOD PURCHASES WITHIN CONTRACT SERVICE 513 0 513 (1) 517 0 425 226 451 (26) BEVERAGES 60 0 60 0 60 0 50 20 52 (2) SCHOOL MILK 41 0 41 0 41 0 33 18 35 (2) PROTECTIVE CLOTHING & UNIFORMS 1,355 0 1,337 (39) 1,276 0 1,146 626 1,160 (14) LAUNDRY COSTS 4 0 4 0 4 0 3 10 3 0 OTHER SUPPLIES AND SERVICES 47 0 48 (1) 51 (4) 45 30 50 (5) CATERING - CONTRACT 372 0 372 0 372 0 372 334 372 0 CATERING - OUTWITH CONTRACT 55 0 57 (2) 55 0 52 8 53 (1) MAJOR SUPPLY OF ELECTRICAL POWER 0 0 0 0 0 0 0 0 0 0 OUTSOURCED MAIL 0 0 0 0 0 0 0 1 0 0 DELIVERY CHARGE 0 0 0 0 0 0 0 9 0 0 BULK BUYING DISCOUNT 0 0 0 0 0 0 0 0 0 0 I- PROCUREMENT ERRORS 0 0 0 0 0 0 0 2 0 0 SUPPLIES AND SERVICES 6,408 0 6,226 (44) 6,151 (3) 5,759 2,322 5,814 (55) 85
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South Lanarkshire Council Period 3 Period 3 Period 4 Period 4 Period 5 Period 5 Revised Period 7 Period 7 Period 7 Social Work Resources Summary Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 0 0 0 0 0 0 4 4 (4) FLEET SERVICES - VEHICLE HIRE 0 0 0 0 0 0 0 0 0 0 POOL CAR CHARGES-RENTAL 119 0 156 (1) 155 0 155 115 255 (100) POOL CAR CHARGES-FUEL 39 0 20 (1) 19 1 19 0 19 0 POOL CAR CHARGES-ADDITIONAL COSTS 7 0 3 0 3 0 3 0 3 0 OTHER TRANSPORT COSTS 904 0 949 (14) 1,001 (61) 939 339 978 (39) INSURANCE 24 0 24 0 24 0 24 0 24 0 FLEET SERVICES 0 0 0 0 0 0 0 0 0 0 FLEET SERVICE CHARGES 3,120 0 3,753 (629) 3,773 (626) 3,147 416 3,939 (792) HIRE OF EXTERNAL VEHICLES 7 0 7 0 7 0 7 0 7 0 HIRE OF EXTERNAL PLANT 0 0 0 0 0 0 0 3 0 0 HIRE OF SKIPS 0 0 0 0 0 0 0 1 0 0 EXTERNAL TRANSPORT CONTRACT 0 0 0 0 0 0 0 1 0 0 PUPIL TRANSPORT - STRATHCLYDE PASS 0 0 0 0 0 0 0 2 0 0 PUPIL TRANSPORT - OTHER 10 0 10 0 10 0 10 5 10 0 TRANSPORT AND PLANT 4,230 0 4,922 (645) 4,992 (686) 4,304 886 5,239 (935) ADMINISTRATION PRINTING AND STATIONERY 101 0 101 0 99 2 97 43 98 (1) TELEPHONES 205 0 206 0 205 1 202 11 203 (1) MOBILE PHONES 613 0 285 0 295 (10) 285 9 438 (153) ADVERTISING - RECRUITMENT 4 0 4 0 4 0 4 0 4 0 ADVERTISING - OTHER 10 0 10 0 10 (1) 10 0 10 0 POSTAGES/COURIERS 53 0 53 (1) 53 0 53 26 53 0 SMS MESSAGING 0 0 0 0 0 0 0 0 0 0 MEMBERSHIP FEES/SUBSCRIPTIONS 53 0 53 (1) 53 (1) 53 25 53 0 INSURANCE 27 0 27 0 27 0 27 0 27 0 MEDICAL COSTS 26 0 35 (9) 26 0 26 36 27 (1) LEGAL EXPENSES 298 0 298 0 320 (22) 297 77 299 (2) HOSPITALITY / CIVIC RECOGNITION 6 0 5 0 5 0 5 1 5 0 SECURITY UPLIFT FEES 0 0 0 0 0 0 0 1 0 0 OTHER ADMIN COSTS 55 0 55 (1) 55 0 55 11 55 0 CONFERENCES - OFFICIALS (incl associated costs) 7 0 7 (1) 7 0 7 0 7 0 TRAINING 44 0 44 0 44 0 44 23 44 0 INTERNAL SUPPORT SERVICES ALLOCATION 410 0 410 0 410 0 410 0 410 0 ADMINISTRATION 1,912 0 1,593 (13) 1,613 (31) 1,575 263 1,733 (158) PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 55 0 55 0 55 0 55 0 55 0 OTHER LOCAL AUTHORITIES 25 0 25 0 25 0 25 0 25 0 GRANTS TO VOLUNTARY ORGANISATIONS 23 0 23 0 23 0 23 12 23 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 2,454 0 2,757 (2) 2,604 151 2,248 982 2,107 141 PAYMENTS TO OTHER BODIES 2,385 0 2,382 0 2,226 86 2,304 759 2,107 197 PAYMENTS TO HEALTH BOARD 1,508 0 1,508 1 1,508 0 1,508 108 1,515 (7) PRIVATE INDIVIDUALS - GENERAL 1,107 0 1,103 (2) 940 161 1,102 470 951 151 SOCIAL WORK - FOSTER PARENTS 6,483 0 6,482 0 6,658 (175) 6,528 3,446 6,792 (264) SOCIAL WORK - FOSTER PARENTS DISCRETIONARY PAYMENTS 94 0 94 0 94 0 94 36 94 0 SOCIAL WORK - ADOPTION ALLOWANCES 650 0 750 (100) 889 (239) 650 616 858 (208) DIRECT PAYMENTS 10,899 0 10,642 236 10,656 222 10,878 5,242 10,530 348 PAYMENT TO OTHER BODIES 25,683 0 25,821 133 25,678 206 25,415 11,671 25,057 358 PAYMENT TO CONTRACTORS PAYMENT TO LOCAL AUTHORITY CONTRACTOR 0 0 0 0 0 0 0 6 6 (6) PAYMENT TO PRIVATE CONTRACTOR 0000-DEFAULT 374 0 1,177 0 1,177 0 2,205 117 2,205 0 PAYMENT TO PRIVATE CONTRACTOR - MISC 35 0 0 0 0 0 0 0 0 0 PAYMENT TO PRIVATE CONTRACTOR - PAYMENTS TO VOL ORGS 73,216 0 73,645 0 73,360 285 74,305 33,700 74,327 (22) PAYMENT TO PRIVATE CONTRACTOR - CET ALLOCATION - HOME CARE 34,711 0 34,153 (1) 34,153 0 33,846 15,257 33,846 0 PAYMENT TO PRIVATE CONTRACTOR - SECURE ACCOMMODATION 584 0 584 0 597 0 615 555 615 0 PAYMENT TO PRIVATE CONTRACTOR - RESPITE 1,978 0 2,048 (2) 2,071 (25) 2,046 (503) 2,046 0 PAYMENT TO PRIVATE CONTRACTOR - CARE COMMISSION COSTS 0 0 0 0 0 0 0 0 0 0 PAYMENT TO PRIVATE CONTRACTOR - DAY CARE 1,088 0 1,410 (322) 1,335 (259) 1,076 499 1,144 (68) PAYMENT TO PRIVATE CONTRACTOR - HOME SUPPORT 23,426 0 23,764 (918) 23,683 (781) 23,202 10,831 22,905 297 PAYMENT TO PRIVATE CONTRACTOR - EMPLOYMENT TRAINING 55 0 55 0 55 0 55 21 55 0 PAYMENT TO PRIVATE CONTRACTOR - OTHER INCENTIVES 0 0 0 0 0 0 0 0 0 0 PAYMENT TO PRIVATE CONTRACTOR - FREE PERSONAL NURSING CARE 9,135 0 9,135 0 9,135 0 9,135 2,938 9,135 0 PAYMENT TO PRIVATE CONTRACTOR - HOSPITAL DISCHARGE 61 0 18 0 18 0 0 0 0 0 PAYMENT TO PRIVATE CONTRACTOR - C & F - OUT OF SCHOOL SERVICE 0 0 0 0 0 0 18 16 18 0 PAYMENT TO PRIVATE CONTRACTOR - RESPITE AWAITING LONG TERM CARE 253 0 253 0 253 0 0 (120) 0 0 PAYMENT TO PRIVATE CONTRACTOR - P.A. (COLLEGE) 1,023 0 1,023 0 1,030 0 260 120 260 0 PAYMENT TO PRIVATE CONTRACTOR - GROUPWORK/SOCIAL SUPPORT 424 0 419 (1) 418 0 1,030 476 1,030 0 PAYMENT TO PRIVATE CONTRACTOR - CARER RESPITE 0 0 0 0 0 0 418 194 418 0 PAYMENT TO PRIVATE CONTRACTOR - COVID 19 ADDITIONAL COSTS 0 0 0 0 0 0 0 (1) 0 0 PAYMENT TO PRIVATE CONTRACTOR - INTERIM CARE 0 0 0 0 0 0 0 (11) 0 0 PAYMENT TO PRIVATE CONTRACTOR - REFUSE DISPOSAL 115 0 115 1 115 0 0 3 3 (3) PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 0 0 0 0 0 0 115 51 116 (1) SLC MANAGED 0 0 0 0 0 0 0 2 0 0 PAYMENT TO CONTRACTORS 146,478 0 147,799 (1,243) 147,400 (780) 148,326 64,151 148,129 197 TRANSFER PAYMENTS WORK EXPERIENCE 3,553 0 4,139 (567) 4,419 (847) 0 0 0 0 DIRECT ASSISTANCE TO PERSONS 83 0 32 0 32 0 3,572 2,600 4,641 (1,069) SECTION PAYMENTS 0 0 0 0 0 0 31 64 31 0 TRANSFER PAYMENTS 3,636 0 4,171 (567) 4,451 (847) 3,603 2,664 4,672 (1,069) 86
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South Lanarkshire Council Period 3 Period 3 Period 4 Period 4 Period 5 Period 5 Revised Period 7 Period 7 Period 7 Social Work Resources Summary Forecast Forecast Forecast Forecast Forecast Forecast Annual Actual Forecast Forecast (Projected Variance (Projected Variance (Projected Variance Budget to Date (Projected Variance Expenditure / Income Variance Trends 2024/2025 Outturn) Outturn) Outturn) 24/25 Outturn) FINANCING CHARGES DEPRECIATION-CAP CHARGES 1 0 1 0 1 0 0 0 0 0 LEASING CHARGES - FINANCE 0 0 0 0 0 0 1 0 1 0 LEASING CHARGES - OPERATIONAL 395 0 395 0 395 0 (1) 0 (1) 0 I.T. EQUIPMENT LEASING-CONTRACT 0 0 0 0 0 0 393 19 394 (1) FINANCING CHARGES 396 0 396 0 396 0 393 19 394 (1) TOTAL EXPENDITURE 304,631 0 304,703 61 305,049 (229) 303,853 135,763 304,342 (489) INCOME NON RELEVANT GOVERNMENT GRANT (8,180) 0 (8,510) 0 (8,510) 0 (8,510) (3,788) (8,510) 0 RECOVERY FROM TRUNK ROAD PROJECT 0 0 0 0 0 0 0 0 0 0 RESOURCE TRANSFER INCOME FROM THE HEALTH BOARD (25,085) 0 (25,039) 0 (25,039) 0 (25,039) (12,517) (25,039) 0 CONTRIBUTIONS FROM OTHER BODIES (1,619) 0 (1,619) 0 (1,859) 240 (807) (703) (1,097) 290 SALES - GENERAL 0 0 0 0 0 10 0 0 0 0 SALES - SALE OF MEALS (14) 0 (14) 0 (24) (33) (14) (19) (24) 10 FEES AND CHARGES - GENERAL (7,904) 0 (7,649) (67) (7,682) 10 (6,928) (4,289) (7,095) 167 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (656) 0 (656) 1 (639) 0 (639) (55) (639) 0 CHARGES TO HEALTH BOARDS (26,334) 0 (26,334) 0 (26,417) 0 (25,932) (436) (25,932) 0 FEES AND CHARGES - OTHER BODIES 0 0 (4) 0 (4) 0 (4) 0 (4) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (218) 0 (221) 4 (218) 1 (218) 0 (218) 0 RENTAL INCOME (27) 0 (27) 1 (27) 1 (27) (7) (27) 0 OTHER INCOME (235) 0 (235) 0 (235) 0 (135) (65) (157) 22 REALLOCATION OF SUPPORT COSTS (400) 0 (400) 0 (400) 0 (400) 0 (400) 0 INCOME TOTAL (70,672) 0 (70,708) (61) (71,054) 229 (68,653) (21,879) (69,142) 489 NET EXPENDITURE 233,959 0 233,995 0 233,995 0 235,200 113,884 235,200 0 87
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