Agenda Document Pack - Financial Resources Scrutiny Forum - 01/09/2022
South Lanarkshire Council · 1 September 2022
Back to Financial Resources Scrutiny Forum — 1 September 2022 and its agenda
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Council Offices, Almada Street Hamilton, ML3 0AA Wednesday, 24 August 2022 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, 01 September 2022 Time: 14:00 Venue: Hybrid - Council Chamber, Council Offices, Almada Street, Hamilton, ML3 0AA The business to be considered at the meeting is listed overleaf. Yours sincerely Cleland Sneddon Chief Executive Members Mathew Buchanan, Colin Dewar, Grant Ferguson, Ross Gowland, Gavin Keatt, Richard Lockhart, Julia Marrs, Monique McAdams, Carol Nugent Substitutes Archie Buchanan, Elise Frame, Celine Handibode, Susan Kerr
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BUSINESS 1 Declaration of Interests Item(s) for Decision 2 Appointment of Chair To appoint Chair of Financial Resources Scrutiny Forum 3 Appointment of Depute Chair To appoint Depute Chair of Financial Resources Scrutiny Forum. Item(s) for Monitoring 4 Capital Budget Monitoring 2021/2022 - General Fund Capital Programme Report dated 16 August 2022 by the Executive Director (Finance and Corporate Resources). (Copy attached) 5 - 12 5 Capital Budget Monitoring 2021/2022 - Housing Capital Programme Report dated 16 August 2022 by the Executive Director (Finance and Corporate Resources). (Copy attached) 13 - 18 6 Capital Budget Monitoring 2022/2023 - General Fund Capital Programme Report dated 16 August 2022 by the Executive Director (Finance and Corporate Resources. (Copy attached) 19 - 38 7 Capital Budget Monitoring 2022/2023 - Housing Capital Programme Report dated 16 August 2022 by the Executive Director (Finance and Corporate Resources). (Copy attached) 39 - 46 8 Revenue Budget Monitoring 2021/2022 Report dated 24 August 2022 by the Executive Director (Finance and Corporate Resources). (Copy attached) 47 - 58 9 Revenue Budget Monitoring 2021/2022 - Detailed Resource Analysis Report dated 24 August 2022 by the Executive Director (Finance and Corporate Resources). (Copy attached) 59 - 142 10 Revenue Budget Monitoring 2022/2023 Report dated 24 August 2022 by the Executive Director (Finance and Corporate Resources). (Copy attached) 143 - 148 11 Revenue Budget Monitoring 2022/2023 - Detailed Resource Analysis Report dated 24 August 2022 by the Executive Director (Finance and Corporate Resources). (Copy attached) 149 - 198 Urgent Business 12 Urgent Business Any other items of business which the Chair decides are urgent.
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For further information, please contact:- Clerk Name: Carol Lyon Clerk Telephone: 07385370065 Clerk Email: carol.lyon@southlanarkshire.gov.uk
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 1 September 2022 Report by: Executive Director (Finance and Corporate Resources) Subject: Capital Budget Monitoring 2021/2022 - General Fund Capital Programme 1. Purpose of Report 1.1. The purpose of the report is to: [purpose] i update members of the Financial Resources Scrutiny Forum on the final outturn position of the Council’s General Fund Capital Programme for the period covering 1 April 2021 to 31 March 2022. [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation: [recs] (1) that the final outturn position on the 2021/2022 General Fund Capital Programme be noted. [1recs] 3. Background 3.1. The Capital reports attached provide detail on the position as at 31 March 2022 from a financial perspective. 3.2. Appendix A shows the financial position of the General Fund Capital Programme. Any physical progress update for projects carried forward into financial year 2022/23 will be picked up as part of the new year monitoring report. 4. General Fund Capital Programme Final Outturn 2021/2022 4.1. The General Services Capital Programme for 2021/2022 totalled £72.732 million, This revised programme consists of the base budget plus carry forward projects and adjustments which have been agreed by the Executive Committee up to and including its meeting on 2 March 2022. 4.2. The total spend on Capital of £61.587 million is shown in Appendix A. This is compared to the budget of £72.732 million and results in an underspend of £11.145 million. This underspend relates to projects within Community and Enterprise Resources (£7.218m), Education Resources (£1.121m), Finance and Corporate Resources (£1.190m), Housing and Technical Resources (£1.317m) and Social Work Resources (£0.299m). 4.3. Overall, the programme underspend is due to the timing of project spend. A list of the main projects which are responsible for the underspend are detailed below: Community and Enterprise Resources: Place Based Investment Programme (£1.617m), Hamilton HUB – New Cross Shopping Centre (£0.970m), Vacant and 4
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Derelict Land (£0.563m), Contribution to Horsley Brae (£0.400m), Roads Participatory Budgeting (£0.329m), Roads Structures (Mousemill Rd, Clyde, Ponfeigh, Daer and Scrogton) (£0.473m), Cycling, Walking and Safer Streets (£0.238m), Cathkin Bypass (£0.328m) and Greenhills Road (£1.081m). Education Resources: St Charles’ Primary School Extension (£0.141m), Newton Farm Primary School Extension (£0.475m), St Mark’s Primary School, Hamilton – Extension (£0.152m), Early Years 1,140 Hours (£0.379m) Finance and Corporate Resources: IT Infrastructure Refresh (£0.401m), Digital Connectivity (£0.275m), Caird Data Centre (£0.174m), Audio Visual Upgrade (£0.389m), Climate Change / Digital Transformation Fund (£0.325m) and offset by better than anticipated progress on Oracle Fusion (£0.790m) Housing and Technical Resources: Prioritised Urgent Investment (£0.249m), Lifecycle Replacement Schools (£0.246m), Community Facilities Fund (£0.100m), Civic Centre Fabric Upgrade (£0.317m) and Central Energy Efficiency Fund (£0.367m). Social Work Resources: Care Home Replacement – Blantyre (£0.131m), Community Alarms (£0.021m) and Replacement SwIS Plus System (£0.148m). 4.4. The majority of these projects will continue into 2022/2023. These projects are listed in Appendix B. 4.5. Year End and Accounting Adjustments: Accounting Regulations mean that adjustments are required to report spend correctly as either Capital or Revenue for the purposes of publishing our Annual Accounts. This includes where spend from the Capital Programme is on assets that are not owned by the Council (for example Shawfield Industrial Estate spend) or where spend must be classed as Revenue due to the nature of the spend. This adjustment has no physical impact on projects – it is an accounting entry only. 4.6. From reviewing the Council’s Revenue and Capital spend, £1.627 million of capital spend is required to be recorded as Revenue spend. Conversely, £0.378 million of revenue spend should be recorded as Capital. These transfers mean that for the purpose of publishing our Annual Accounts only, there is capital spend of £60.338 million. The funding sources for this spend are detailed in Appendix A (Page 2). 4.7. Carry Forward to 2022/2023: As noted in 4.2, the year-end underspend is £11.145 million. This £11.145 million will carry forward into financial year 2022/2023. 4.8. The overall base programme for 2022/2023, including this carry forward of £11.145 million, is included in a separate report to this meeting. This separate report reviews the programme for the coming year detailing the overall level of spend achievable. 5. Employee Implications 5.1. There are no employee implications as a result of this report. 6. Financial Implications 6.1. The financial implications are contained 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.
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8. Other Implications 8.1. The main risk associated with the Council’s Capital Programme is an overspend. The risk has been assessed as low given the detailed project management plans prepared and monitored for each project. The risk of overspend is managed through four weekly Investment management meetings. 9. Equality Impact Assessment and Consultation Arrangements 9.1. This report does not introduce a new policy, function or strategy or recommend a change to existing policy, function or strategy and therefore no impact assessment is required. 9.2. There was also no requirement to undertake any consultation in terms of the information contained in this report. Paul Manning Executive Director (Finance and Corporate Resources) 16 August 2022 Link(s) to Council Values/Ambitions/Outcomes ƒ Accountable, Effective, Efficient and Transparent Previous References ƒ Executive Committee, 2 March 2022 ƒ Executive Committee, 29 June 2022 List of Background Papers ƒ Capital Ledger prints to 31 March 2022 Contact for Further Information If you would like to inspect the background papers or want further information, please contact:- Jackie Taylor, Head of Finance (Strategy) Ext: 5637 (Tel: 01698 455637) E-mail: jackie.taylor@southlanarkshire.gov.uk
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APPENDIX A (Page 1) SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2021/22 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2021 TO 31 MARCH 2022 Resource Name Annual Budget £000 2020/21 C/F £000 Previous Slippage /Adjs £000 Approved Budget £000 2021/22 Adjs £000 2021/22 Slippage £000 Total Budget £000 Estimate to Date £000 Actual £000 Community & Enterprise Facilities, Waste & Grounds 3,124 6,860 (6,609) 3,375 1,350 (1,748) 2,977 2,977 2,176 Enterprise and Sustainable Development 18,901 5,760 (11,502) 13,159 200 (2,916) 10,443 10,443 7,217 Roads, Transportation and Fleet 18,198 3,153 8,850 30,201 1,691 (3,409) 28,483 28,483 25,292 Resource Total 40,223 15,773 (9,261) 46,735 3,241 (8,073) 41,903 41,903 34,685 Education 1,140 Hours 7,734 (1,379) 180 6,535 876 (3,750) 3,661 3,661 3,282 Community Growth Areas 5,091 (1,053) (267) 3,771 - (1,550) 2,221 2,221 2,076 Growth and Capacities 2,647 1,330 1,803 5,780 - (550) 5,230 5,230 4,558 ICT Developments 1,905 1,599 356 3,860 732 (660) 3,932 3,932 3,901 Other 171 254 29 454 - - 454 454 559 Resource Total 17,548 751 2,101 20,400 1,608 (6,510) 15,498 15,498 14,376 Finance & Corporate IT Services 11,500 (6,938) (1,786) 2,776 400 - 3,176 3,176 1,987 Resource Total 11,500 (6,938) (1,786) 2,776 400 - 3,176 3,176 1,987 Housing and Technical Office Accom 7,710 2,076 (1,958) 7,828 (455) (1,480) 5,893 5,893 4,943 Private Housing Scheme of Assistance 1,000 - (1,000) - - - - - - Other Housing 424 251 (116) 559 349 - 908 908 542 Resource Total 9,134 2,327 (3,074) 8,387 (106) (1,480) 6,801 6,801 5,485 Social Work Care Facilities 6,539 215 (554) 6,200 - (1,200) 5,000 5,000 4,869 Other 300 100 168 568 - (214) 354 354 185 Resource Total 6,839 315 (386) 6,768 - (1,414) 5,354 5,354 5,054 Overall Total 85,244 12,228 (12,406) 85,066 5,143 (17,477) 72,732 72,732 61,587
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APPENDIX A (Page 2) SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2021/22 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2021 TO 31 MARCH 2022 Expenditure 2021/22 Revised Budget 2021/22 Actual to 31/03/22 £m £m General Fund Programme (from Appendix 1) 72.732 61.587 Accounting Adjustments (Sections 4.4 and 4.5): Less: Transfers to Revenue (1.627) Add: Year End Transfers to Capital 0.378 2021/2022 Outturn Position (Accounting Basis only) 72.732 60.338 Income 2021/22 Actual to 31/03/22 £m Prudential Borrowing 10.196 Developer Contributions 2.738 Partners (Including SPT, Sustrans, Clyde Wind Farm and Renewable Energy Fund) 5.133 Scottish Government: - Capital Grant 24.174 - Cycling, Walking and Safer Routes 1.162 - Vacant and Derelict Land 0.018 - Early Years 1,140 Hours 2.024 - Regeneration Capital Grant 0.510 - Town Centre Regeneration Fund 1.597 - Place Based Investment Programme 0.161 - Gaelic Capital Fund 0.038 - Electric Vehicle Infrastructure - - Gypsy Travellers 0.107 - CO2 Monitors 0.299 - NSS Tec 0.040 Glasgow City Region City Deal 9.780 Specific Reserves 0.618 Revenue Contribution 1.743 TOTAL FUNDING 60.338
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APPENDIX B (Page 1) SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2021/2022 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2021 TO 31 MARCH 2022 Projects which will Carry Forward into 2022/23 Project Name Project Type Community and Enterprise Resources Allotments Infrastructure Allotment & Raised Beds, Strathaven Infrastructure Alexander Hamilton Memorial Park – Woodland Management Infrastructure Greenhall Replacement Bridge Infrastructure Switched On Fleet Infrastructure Place Based Investment Programme Regeneration Hamilton HUB - New Cross Shopping Centre Regeneration Abington Campus for Enterprise Regeneration Vacant and Derelict Land (mainly Cunningar and Cunningar Allotments) Regeneration Glengowan Primary School Extension (Glasgow City Region City Deal Programme) Extension /Adaptations Calderside Academy (Glasgow City Region City Deal Programme) Extension / Adaptations Lanark Road Signalisation (Glasgow City Region City Deal Programme) Roads Uddingston Grammar (Glasgow City Region City Deal Programme) Extension Horsley Brae Roads Roads Structures (Mousemill Rd, Kirkfieldbank, Clyde, Daer & Scrogton) Roads Participatory Budgeting Roads Cambuslang Station Park and Ride Roads Cycling Walking & Safer Routes Roads Sustrans - Various Roads Electric Vehicle Charging Infrastructure Charging Stations Cathkin Bypass (Glasgow City Region City Deal Programme) Compensation Only Stewartfield Way (Glasgow City Region City Deal Programme) Roads Greenhills Road (Glasgow City Region City Deal Programme) Roads Education Resources St Charles Primary School – Extension Extension Newton Farm Primary School – Extension Extension St Mark’s Primary School, Hamilton – Extension Extension Lightburn ELC (previously Mill Road, Cambuslang) Parking Only Clyde Terrace, Bothwell New Build
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APPENDIX B (Page 2) SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2021/2022 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2021 TO 31 MARCH 2022 Projects which will Carry Forward into 2022/23 Project Name Project Type Finance and Corporate Resources IT Infrastructure Refresh Infrastructure Digital Connectivity Infrastructure Caird Data Centre Infrastructure Audio Visual Upgrade - Council Chambers and Committee Room 1 Infrastructure Climate Change / Digital Transformation Fund Infrastructure Housing and Technical Resources Prioritised Urgent Investment Refurbishment Lifecycle Replacement Schools Refurbishment Principal Offices – Fabric and Service Investment Refurbishment Communities Facilities Fund Refurbishment Civic Centre Fabric Upgrade Refurbishment Central Energy Efficiency Fund Refurbishment Social Work Resources Care Home Replacement – Blantyre New Build Community Alarms Infrastructure Replacement SWIS Plus Infrastructure
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 1 September 2022 Report by: Executive Director (Finance and Corporate Resources) Subject: Capital Budget Monitoring 2021/2022 - Housing Capital Programme 1. Purpose of Report 1.1. The purpose of the report is to: [purpose] ♦ update members of the Financial Resources Scrutiny Forum on the final outturn position of the Council’s Housing Capital Programme for the period covering 1 April 2021 to 31 March 2022. [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation: [recs] (1) that the final outturn position on the 2021/2022 Housing Capital Programme be noted. [1recs] 3. Background 3.1. The Capital reports attached provide detail on the position as at 31 March 2022 from a financial perspective. 3.2. Appendix A shows the financial position of the Housing Capital Programme, which was reported to the Executive Committee on 29 June 2022. Any physical progress update for projects carried forward into financial year 2022/2023 will be picked up as part of the new year monitoring report. 4. Housing Capital Programme Final Outturn Position 2021/2022 4.1. The revised Housing Capital Programme for 2021/2022 totalled £79.640 million. This revised programme was approved by Executive Committee on 22 September 2021. 4.2. Appendix A shows actual expenditure of £73.181 million which is £6.459 million less than the budget of £79.640 million. The delivery of the Housing Capital Programme for 2021/2022 has been affected by the pandemic. Part of this underspend relates to the New Housing Supply Programme, and this was solely due to the volume of buy backs, which was lower than targeted levels due to current market conditions. The remainder of the underspend relates to our ongoing investment in stock, which has been affected by the Covid-19 restrictions. . 4.3. Housing and Technical Resources have also received additional one-off income totalling £6.166 million in relation to Renewable Heating Initiative / Feed in Tariffs, land sales, developer contributions and Scottish Government Grants. This will be added to the overall funding available for the Housing Programme. 5
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4.4. Taking into account the year-end underspend position of £6.459 million (section 4.2) and the additional income of £6.166 million (section 4.3), means a carry forward of £12.625 million. Further analysis of this budget confirmed that £6.820 million is required in 2022/2023, with the remainder being carried forward into future years. 4.5. The budgeted programme for 2022/2023 is £52.230 million. In addition to the carry forward of £6.820 million noted at section 4.4, the Capital Programme for 2022/2023 has been increased by a further £7.311 million to reflect additional expenditure on new build homes at East Whitlawburn. This results in a revised budget for the year of £66.361 million and this is discussed further in the new year monitoring report. 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. Paul Manning Executive Director (Finance and Corporate Resources) 16 August 2022 Link(s) to Council Values/Ambitions/Outcomes Accountable, Effective, Efficient and Transparent Previous References Executive Committee, 22 September 2021 Executive Committee, 29 June 2022 List of Background Papers Capital Ledger prints to 31 March 2022
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Contact for Further Information If you would like to inspect the background papers or want further information, please contact:- Jackie Taylor, Head of Finance (Strategy) Ext: 5637 (Tel: 01698 455637) E-mail: jackie.taylor@southlanarkshire.gov.uk
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SOUTH LANARKSHIRE COUNCIL Appendix A CAPITAL EXPENDITURE 2021/22 HOUSING PROGRAMME FOR PERIOD 1 APRIL 2021 TO 31 MARCH 2022 2021/22 Annual Budget 2021/22 Actual to 31/03/22 £m £m EXPENDITURE 2021/22 Budget including carry forward from 2020/21 79.640 73.181 2021/22 Actual to 31/03/22 £m INCOME Land Sales 1.536 Capital Funded from Current Revenue 19.637 Prudential Borrowing 39.942 Scottish Government Specific Grant: – New Council Houses 5.385 – Land Purchases 0.850 – Open Market Purchase Scheme 1.995 – Mortgage to Rent 0.056 Miscellaneous Income 3.780 TOTAL FUNDING 73.181
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1 2 3 4 5 6 7 8 9 10 11 12 13 14 Original Budget 21/22 0.000 7.483 13.924 20.360 26.079 31.798 37.517 43.236 48.955 54.674 60.393 66.112 71.831 94.360 Revised Budget 21/22 0.000 7.483 13.924 20.360 26.079 31.798 37.517 43.236 47.255 52.174 57.893 63.612 69.331 79.640 Actual 21/22 0.000 7.483 13.924 20.360 26.065 31.657 37.431 43.012 47.032 51.845 55.689 60.374 60.374 73.181 0.000 10.000 20.000 30.000 40.000 50.000 60.000 70.000 80.000 90.000 100.000 £ Millions HRA Capital Expenditure Profile Graph 21/22
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 1 September 2022 Report by: Executive Director (Finance and Corporate Resources) Subject: Capital Budget Monitoring 2022/2023 - 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 2022 to 15 July 2022. [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 2022/2023 General Fund Capital Programme be noted. [1recs] 3. Background 3.1. South Lanarkshire Council (23 February 2022) approved a General Services budget of £82.284 million for financial year 2022/2023. Since the approval of this programme, the financial year end and additional funding received will mean an adjustment to the 2022/23 Capital Programme set. This is detailed in section 4.1. 3.2. The Capital reports attached provide detail on the position as at 15 July 2022 from both a financial and physical perspective. 3.3. Appendices A to E show the financial position of the General Fund Capital Programme, with the physical progress detailed in Appendices F to H – as they are split into Build, Non Build and Roads. 4. General Fund Capital Programme 2022/2023 4.1. 2022/23 Budget: Section 3.1 notes that the programme for the General Fund was £82.284 million, as approved by Council in February 2022. A number of adjustments to the programme have been required to reflect budget carried forward from financial year 2021/2022, additional funding received in 2021/2022 and projects transferred to/from revenue. In addition, the budget has been reflected to incorporate projects which have had separate approval. These adjustments total an increase of £12.948 million and result in a base budget for 2022/2023 of £95.232 million. A full list of these adjustments is included in Appendix A. 6
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4.2. During financial year 2022/2023, Resources have advised of adjustments required to the programme. The revised programme for the year totals £98.093 million and includes adjustments to the programme totalling a net decrease of £2.861 million. These adjustments were approved by the Executive Committee on 29 June 2022 and 24 August 2022 and are detailed in Appendices B and C respectively. The adjustments include additional funding of £6.452 million which have been awarded to the Council. In addition, Social Work Resources have also proposed profiling adjustments of £3.570 million to reflect the timing of spend on the Community Alarm project (£2.070m) and the SWIS Plus project (£1.500m). 4.3. The funding available to support the programme also totals £98.093 million and is detailed in Appendix D (Page 3). 4.4. Period 4 Position: The programme spend and funding for the General Fund is summarised in Appendix D. As noted in 4.2, the total capital spending programme for the year is £98.093 million. 4.5. Budget for the period is £8.096 million and spend to the 15 July 2022 is £8.176 million. 4.6. Actual funding received to 15 July 2022 is £71.677 million. 4.7. 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. There are detailed project management plans prepared and the risk of overspend on each project is monitored through four weekly investment management meetings. 8.2. The Council continues to experience material shortages, longer lead times and extraordinary inflationary price increases and it is anticipated that this will continue to impact the supply chain for the foreseeable future. The impact of this will continue to be monitored through the four weekly investment management meetings. Further updates will be reported in the coming months with any significant increases in contract values being brought to members’ attention. 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.
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Paul Manning Executive Director (Finance and Corporate Resources) 16 August 2022 Link(s) to Council Values/Ambitions/Objectives Accountable, effective, efficient and transparent Previous References South Lanarkshire Council, 23 February 2022 Executive Committee, 29 June 2022 Executive Committee, 24 August 2022 List of Background Papers Capital Ledger prints to 15 July 2022 Contact for Further Information If you would like to inspect the background papers or want further information, please contact:- Jackie Taylor, Head of Finance (Strategy) Ext: 5637 (Tel: 01698 455637) E-mail: jackie.taylor@southlanarkshire.gov.uk
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APPENDIX A (Page 1) 2022/2023 General Services Base Budget Position – Required Adjustments General Fund – 2022/23 Budget: Section 3.1 notes that the base programme for the General Fund is £82.284 million, as approved by Council in February 2022. This has been updated to reflect the adjustments detailed below. 1.1. 2021/22 Carry Forward: As reported in the Final Outturn Report for 2021/2022, a separate report to this Forum, a carry forward total of £11.145 million will ensure sufficient budget is available to conclude ongoing projects within the General Fund Capital Programme. 1.2. Additional Funding (2021/2022): At the end of 2021/2022, additional funding was received and used to fund expenditure incurred in that year. This includes additional developer contributions for projects, funding for contractor claims and revenue funding for projects. The net total of this is an increase to the programme of £0.772 million and this needs to be added to the overall expenditure budget being carried into 2022/2023. 1.3. Transfers to/from Revenue: The original budget for 2022/23 included an allocation of £1.000 million for Private Housing Scheme of Assistance and £4.8 million for Planned Asset Management. Following a review of these programmes of works, it has been identified that some of the expenditure cannot be classed as Capital. Therefore, budget of £4.000m will be transferred to Housing and Technical Resource’s Revenue budget and details of these are included in the bullets below. • Planned Asset Management (£3.000m of the £4.8 million) • Private Housing Scheme of Assistance project (the total of £1.000m) 1.4. The total overall budget for Planned Asset Management, across capital and revenue, remains at £4.8 million. While current estimates show that £3.000 million of the Planned Asset Management requires to be classified as Revenue, the remaining spend across the year will be reviewed to ensure it is classed appropriately (as Revenue or Capital), and any further movement reported to a future meeting. 1.5. Conversely, expenditure in relation to investment in roads carriageways is currently funded through the Roads Services Revenue budget but should be categorised as capital spend. It is proposed that budget totalling £1.531million be transferred to the 2022/2023 Capital Programme. As with Planned Maintenance, the total overall budget for carriageways across capital and revenue remains unchanged. 1.6. The result of the adjustments noted at sections 1.3 to 1.5 is a net transfer to Revenue of £2.469 million. Capital expenditure can be funded by Revenue monies, however, Revenue spend cannot be paid for from Capital funding. The Council’s Capital programme includes funding that can be used for revenue spend, such as contributions from the Revenue budget. We are, therefore, able to move funding between the Capital and Revenue Programmes and deliver all the projects as planned. This is an accounting transaction only. 1.7. Footpaths and Roads Improvement Fund: As part of the 2022/2023 Revenue Budget, members approved investment in a Footpaths and Roads Improvement Fund totalling £2.500 million. This needs to be added to the Capital Programme.
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APPENDIX A (Page 2) 1.8. Clyde Bridge Replacement: The capital cost of replacing Clyde Bridge is estimated at £7.250 million. The Council has already provided funding of £3.500 million for this project and a Section 36c report approved the balance of £3.750 million, of which £2.491 million is already included within the approved 2022/2023 Capital Programme. Of the remaining funding of £1.259 million, £1.000 million is income from a developer in relation to works delivered and funded by the Council in 2019. This £1.000 million will be added to the 2022/2023 Capital Programme. The balance of £0.259 million (if required) will be met from the Roads Carriageways and Associated Infrastructure Capital allocation into 2023/2024. 2022/2023 General Services Base Budget Position: Taking into account the movements noted in 1.1 to 1.8, the General Services Programme for 2022/2023 is now £95.232 million. This is the base budget for the financial year. This is summarised in Table 1 below. Table 1 – 2022/2023 General Services Base Budget 2022/23 £m Approved Programme – 23 February 2022 (Section 3.1) 82.284 2021/22 Carry Forward (Section 1.1) 11.145 2021/2022 Additional Funding Received (Section 1.2) 0.772 Transfers to Revenue (Section 1.3 – 1.4) (4.000) Transfers from Revenue (Section 1.5) 1.531 Footpaths and Roads Improvement Fund (Section 1.7) 2.500 Standing Order Section 36c – Approved March 2022 - Clyde Bridge Replacement (Section 1.8) 1.000 2022/2023 General Services Base Budget 95.232
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APPENDIX B (Page 1) Adjustments Approved by Executive Committee – 29 June 2022 Community and Enterprise Resources Renewal of Play Parks As reported to Executive Committee (September 2021), the Scottish Government have allocated £60 million of capital funding to Local Authorities to renew play parks across Scotland. The second £5 million has been allocated in 2022/2023 and South Lanarkshire’ share of this is £0.296 million, which will be distributed via the General Capital Grant. Distribution of the remaining £50 million funding in future years has still to be confirmed. Approval is sought to increase the 2022/2023 Capital Programme by £0.296 million, reflecting South Lanarkshire’s in-year allocation. A report will be presented to the Community and Enterprise Resources Committee in October 2022 providing an update on how this funding could be allocated to projects. £0.296m Nature Restoration Fund Scottish Government have confirmed the next phase of Nature Restoration Fund (NRF) capital funding of £5 million to be spent in 2022/2023 to support new, or to enhance existing, approaches to restoring biodiversity across Scotland. South Lanarkshire have been allocated £0.188 million in 2022/2023, which will be distributed via the General Capital Grant. Approval is sought to increase the 2022/2023 Capital Programme by £0.188 million and officers are currently working to identify proposals for projects which could be delivered in-year. £0.188m Springhall Cage – Additional Play Equipment Approval is sought to increase the 2022/23 Capital Programme by £0.020 million for the addition of a new piece of play equipment at the Springhall Cage play area. This will be funded by a contribution from the Big Lottery Fund. £0.020m Coronation Crescent – Play Equipment Approval is sought to increase the 2022/23 Capital Programme by £0.010 million to allow the addition of new play equipment and safer surfacing. The project will be funded by a contribution from the Strutherill and Birkenshaw Our Place Our Plan Community Group. £0.010m Place Based Investment Programme Funding from the Scottish Government of £1.740m has been confirmed for the next phase of the Place Based Investment Programme. In line with previous years the funds are open to communities to bid for grants to support projects. Approval is sought to increase the 2022/2023 Capital Programme by £1.740 million. The allocation of this funding to specific projects will be undertaken by the Executive Director of Community and Enterprise, through delegated authority as approved by the Community and Enterprise Resources Committee in December 2021. An update will be presented in a separate report to the next Community and Enterprise Resources Committee in August 2022. £1.740m
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APPENDIX B (Page 2) Hamilton HUB Approval is sought to increase the 2022/23 Capital Programme by £0.300m to reflect an additional award received from the Scottish Government’s Regeneration Capital Grant Fund towards the new Hamilton Hub project at the New Cross Centre in Hamilton. This will augment the original allocation from the Regeneration Capital Grant Fund (£0.720m) and contributions from the Town Centre Regeneration Fund (£0.250m) and Place Based Investment Fund (£0.300m) which were added to the Capital Programme previously and results in total investment of £1.570 million. £0.300m Strathclyde Partnership for Transport (SPT) Strathclyde Partnership for Transport have awarded this Council £1.695 million to progress a number of schemes during 2022/2023: Bus Infrastructure Improvements £0.158m National Strategic Cycle Routes £0.400m Route Action Plans £0.200m Bus Route Congestion Reduction Measures £0.415m Hairmyres Station Park and Ride £0.081m Lanark Interchange £0.441m Total £1.695m The above allocations are net of funding of £0.080 million carried forward from 2021/2022. Approval is sought to increase the 2022/2023 Capital Programme by £1.695 million. £1.695m Electric Vehicle Charging Infrastructure Funding has been made available to develop a public electric vehicle charging network. Approval is sought to increase the 2022/23 Capital Programme by £0.060 million which will be funded by a contribution from Transport Scotland. This will fund the development of a Public Electric Vehicle Charging Strategy and Infrastructure Expansion Plan. £0.060m Cycling Walking and Safer Routes The Council’s Cycling, Walking and Safer Routes grant allocation from the Scottish Government for 2022/2023 has now been confirmed as £2.054 million. This is an increase of £0.650 million from the funding advised previously and included in the 2022/2023 Capital Programme (£1.404m - approved 23 February 2022). This will be used to deliver road safety and infrastructure improvement schemes including road safety schemes at schools, route action plans and new walking & cycling facilities infrastructure. Local Authority Direct Resource Grant The Scottish Government have provided specific grant funding to help local authorities address some of the delivery challenges associated with active travel schemes, to help evidence the value of active travel schemes locally and show progress in increasing active travel nationally. Approval is sought to increase the 2022/2023 Capital Programme by a further £0.083 million. This funding will be used to develop Active Travel Plans (ATP) within the Lesmahagow/Kirkmuirhill Area, Biggar/Symington Area, Forth/Carnwath Area and Douglas/Abington/Crawford Area. These ATP’s will complement existing ATP’s. £0.650m £0.083m
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APPENDIX B (Page 3) Education Resources Education ASN Adaptations / Mainstream Growth Education Resources have identified a number of essential adaptations totalling £0.500 million, which will provide additional accommodation for ASN pupils and to accommodate for mainstream pupil growth. These works are considered necessary in advance of the new session commencing in August 2022 and will be funded from Reserves. £0.500m Castlefield Primary School – Extension The 2022/23 capital programme includes an allocation of £0.250 million to allow a two-classroom extension to Castlefield Primary School to commence on site early in 2023. Approval is sought to increase the 2022/23 Capital Programme by a further £0.750m to allow the project to commence on site earlier than previously anticipated, during Summer 2022. The project will be funded from developer’s contributions. £0.750m Larkhall Academy – Adaptations There is currently an allocation of £0.300m included within the 2022/2023 Capital Programme to undertake adaptations to Larkhall Academy to increase capacity of the ASN Base. The project was delayed from financial year 2021/22 due to the impact of Covid-19 on the provision of materials. The project has now been re-tendered at a revised cost of £0.340 million. It is proposed that the 2022/2023 Capital Programme be increased by a further £0.040 million to allow this project to be undertaken during Summer 2022. This increase will be funded by developers’ contributions from the Larkhall Community Growth Area. £0.040m Social Work Resources Community Alarms Replacement The Scottish Government have awarded grant funding of £0.080 million towards the costs of service development for the transition of Telecare Services from analogue to digital. £0.040 million of this funding was received and utilised in financial year 2021/2022. Approval is sought to increase the 2022/2023 Capital Programme by £0.040 million to reflect the remaining funding received. In addition to the above, the 2022/23 Capital Programme includes an allocation of £2.741 million to progress the replacement of Community Alarms. The first batch of alarms are being purchased now, with further roll out into 2023/24. Approval is sought to allow slippage of £2.070 million into the 2023/24 Capital Programme, based on the timing of costs now that the project team are in place. £0.040m (£2.070m) Minor Adjustments - TOTAL ADJUSTMENTS £4.302m
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APPENDIX C Adjustments Approved by Executive Committee – 24 August 2022 Community and Enterprise Resources Country Parks - Horseshoe Bridge, Calderglen The project to replace the Horseshoe Bridge at Calderglen Country Park was scheduled to be undertaken during the summer months. However, due to contractual issues it is now planned to commence this project in early Spring 2023. Approval is sought to slip £0.174m into financial year 2023/24. (£0.174m) Education Resources Kirklandpark Primary School - Adaptations Approval is sought to increase the 2022/23 Capital Programme to reflect £0.040m of Developer Contributions already received from the development at Lethame Road, Strathaven. This funding will be utilised to convert general purpose space into a permanent classroom at Kirklandpark Primary School, Strathaven. In order to reflect the anticipated timescales for this project, £0.005m will be required to undertake design works in 2022/2023 with the balance of £0.035m required in 2023/2024 to carry out the works during the 2023 Easter school holidays. £0.040m (£0.035m) Housing and Technical Resources Prioritised Urgent Investment - Roberton Hall Approval is sought to increase the 2022/23 Capital Programme by £0.188m reflecting additional contributions from Clyde Windfarm (£0.094m) and the Renewable Energy Fund (£0.094m) towards the cost of the essential works undertaken at Roberton Hall. £0.188m Social Work Resources Replacement Care Facility – Blantyre Approval is sought to increase the 2022/2023 Capital Programme to reflect a £0.040m contribution from NHS Lanarkshire towards the cost of the rehabilitation gym within the new care facility at Blantyre. £0.040m SWIS Plus Replacement Approval is sought to slip £1.500m into the 2023/2024 Capital Programme to reflect the revised completion schedule for the new SWIS Plus Replacement system. This project is slightly behind schedule, whilst the final details of the contract are being negotiated. The revised timescales reflect the contract commencing on 1 August 2022, instead of 1 July 2022, with an 18-month implementation period reflected in the profile of payments to the contractor. (£1.500m) TOTAL ADJUSTMENTS (£1.441m)
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APPENDIX D (Page 1) SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2022/23 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2022 TO 15 JULY 2022 £m Total Base Budget (including carry forward from 2021/2022) 95.232 Adjustments – Executive Committee 29 July 2022 (Appendix A) 4.302 Adjustments – Executive Committee, 24 August 2022 (Appendix C) (1.441) Total Revised Budget 98.093 2022/23 Budget Period 2 Proposed Adjustments Period 4 Proposed Adjustments Revised 2022/23 Budget Resource £m £m £m £m Community & Enterprise 59.381 5.042 (0.174) 64.249 Education 14.838 1.290 0.005 16.133 Finance & Corporate 3.695 - - 3.695 Housing & Technical 8.125 - 0.188 8.313 Social Work 7.393 (2.030) (1.460) 3.903 Other Match Funding 1.800 - - 1.800 TOTAL CAPITAL PROGRAMME 95.232 4.302 (1.441) 98.093
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APPENDIX D (Page 2) SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2022/23 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2022 TO 15 JULY 2022 Resource Name Annual Budget £000 2021/22 C/F £000 Previous Slippage /Adjs £000 Total Original Budget £000 Proposed Adjs £000 Proposed Slippage £000 Total Budget £000 Estimate to Date £000 Actual £000 Community & Enterprise Facs, Waste & Grounds 8,101 726 14 8,841 514 (174) 9,181 183 211 Planning & Reg 0 0 0 0 0 0 0 0 0 Enterprise & Sustainable Dev 17,149 3,179 215 20,543 2,040 0 22,583 818 819 Roads, Transport & Fleet 21,651 3,252 5,094 29,997 2,488 0 32,485 1,916 2,043 Resource Total 46,901 7,157 5,323 59,381 5,042 (174) 64,249 2,917 3,073 Education Growth / Accommodation Pressures 7,043 715 94 7,852 1,330 (35) 9,147 2,267 2,253 1,140 Hours 3,145 378 248 3,771 0 0 3,771 66 50 ICT Developments 3,180 31 - 3,211 0 0 3,211 333 303 Other - (3) 7 4 0 0 4 0 0 Resource Total 13,368 1,121 349 14,838 1,330 (35) 16,133 2,666 2,606 Finance & Corporate IT Services 2,444 1,251 - 3,695 0 0 3,695 268 270 Resource Total 2,444 1,251 - 3,695 0 0 3,695 268 270 Housing and Technical Office Accom 9,748 949 (2,939) 7,758 188 0 7,946 552 431 Private Housing Scheme of Assistance 1,000 0 (1,000) 0 0 0 0 0 0 Other Housing 0 367 367 0 0 367 13 3 Resource Total 10,748 1,316 (3,939) 8,125 188 0 8,313 565 434 Social Work Care Facilities 2,571 131 0 2,702 40 0 2,742 1,560 1,721 Other 4,452 169 70 4,691 40 (3,570) 1,161 120 72 Resource Total 7,023 300 70 7,393 80 (3,570) 3,903 1,680 1,793 Other Match Funding 1,800 - - 1,800 - - 1,800 - - Overall Total 82,284 11,145 1,803 95,232 6,640 (3,779) 98,093 8,096 8,176
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APPENDIX D (Page 3) SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2022/23 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2022 TO 15 JULY 2022 2022/23 Original Budget 2022/23 Revised Budget 2022/23 Budget to 15/07/22 2022/23 Actual to 15/07/22 £m £m £m £m Expenditure General Fund Programme 95.232 98.093 8.096 8.176 Income 2022/23 Original Budget 2022/23 Revised Budget 2022/23 Actual To 15/07/22 £m £m £m Prudential Borrowing 55.416 51.335 51.335 Developers Contributions 6.552 7.347 5.696 Partners (Including High Blantyre Construction, SPT, Sustrans, and CARES) 1.745 3.758 1.414 Scottish Government: - Capital Grant 22.424 22.908 5.680 - Cycling, Walking and Safer Routes 2.154 2.887 0.000 - Vacant and Derelict Land 1.820 1.820 0.969 - Regeneration Capital Grant 1.720 2.020 0.807 - Town Centre Regeneration Fund 0.101 0.101 0.101 - Place Based Investment Programme 1.617 3.357 3.357 - Electric Vehicle Charging Infrastructure 0.118 0.118 0.089 - NSS Tec 0.000 0.040 0.040 Glasgow City Region City Deal 0.000 0.000 0.000 Capital Receipts 1.000 1.000 0.787 Specific Reserves 0.534 1.034 1.034 Revenue Contribution 0.031 0.368 0.368 TOTAL FUNDING 95.232 98.093 71.677
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Appendix E (Page 1) GENERAL FUND CAPITAL PROGRAMME 2022/23 BUILD EXECUTIVE SUMMARY PERIOD ENDED 15 JULY 2022 (PERIOD 4) Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Programme Status Projects Complete - 1 3 4 Projects on Programme - 108 110 114 Projects Behind Programme - - 1 - Projects Altered Brief/ Programme - - - 2 Projects Still to Commence - 25 23 23 - 134 137 143 Project Status Design Feasibility - 61 63 67 Sketch Design - 3 1 1 Detailed Design - 2 2 1 Production Information - 6 5 4 Tendering - 22 21 25 On Site - 39 42 41 Complete - 1 3 4 - 134 137 143
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Appendix F (Page 1) GENERAL FUND CAPITAL PROGRAMME 2022/23 NON BUILD EXECUTIVE SUMMARY PERIOD ENDED 15 JULY 2022 (PERIOD 4) Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Number of Projects Carried Forward 21/22 Programme - 38 38 38 Approved from 22/23 Programme - 9 9 9 Total Projects Currently Reported - 47 47 47 Number of Projects Projects Completed - - - - Projects Ahead of Programme - - - - Projects on Programme - 47 47 47 Projects Behind Programme - - - - Projects, Altered Brief/Programme - - - - Projects On Hold - - - - - 47 47 47 Appendix F (Page 2)
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General Fund Capital Programme 2022/23 Non-Build Executive Summary – Project Status Type Status New Library IT Infrastructure Upgrade Costs On Programme C/F Extension of Cemeteries – Douglas Cemetery On Programme C/F Zero Waste Fund On Programme C/F Fallside Park Play Area, Bothwell On Programme C/F Forth Play Area On Programme C/F Hairmyres Play Area On Programme New Coronation Crescent - Play Equipment On Programme New Nature Restoration Fund On Programme C/F Renewal of Play Parks On Programme C/F Alexander Hamilton Memorial Park – Woodland Management On Programme C/F Willie Waddell Sport and Community Centre, Forth – Monoliths On Programme C/F Allotments On Programme C/F Bin Storage Areas On Programme C/F Bothwell Road Park – Sensory Garden On Programme New Springahll Urban Greenspace Development – Additional Equipment On Programme New Memorial Headstone Remedial Works On Programme New Ash Die Back On Programme C/F Langlands Boardwalk On Programme C/F Hamilton Palace Grounds Play Area On Programme New Synthetic and Grass Pitch Replacement – Hamilton Palace Grounds On Programme C/F Allotment & Raised Beds, Strathaven On Programme C/F Upgrades to Community Infrastructure On Programme C/F Greenhall Replacement Bridge On Programme C/F White Bridge Replacement, Chatelherault Country Park On Programme C/F Hamilton Mausoleum On Programme C/F City Deal – Community Growth Areas On Programme C/F Vacant and Derelict Land – Cunningar Allotments On Programme C/F Vacant and Derelict Land – Clyde Gateway - Cunningar On Programme C/F Abington Campus for Enterprise On Programme C/F Rural Development Centre On Programme C/F Town Centre Regeneration Fund On Programme C/F Hamilton HUB – New Cross Shopping Centre On Programme New Place Based Investment Programme – 2022/2023 On Programme C/F Place Based Investment Programme – 2021/2022 On Programme C/F Education Information Communication Technology Solutions for Learning On Programme C/F Wide Area Network Capitalisation On Programme C/F Information Technology Infrastructure Refresh On Programme C/F Oracle Upgrade On Programme C/F Digital Tools On Programme C/F Digital Connectivity On Programme C/F Electronic Document Records Management System On Programme C/F Computer Room Upgrades On Programme C/F Digital Transformation Fund On Programme New Digital Transformation Review Fund On Programme C/F Audio Visual Upgrade – Council Chambers On Programme C/F Community Alarms On Programme C/F Swiss Plus On Programme
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Appendix G GENERAL FUND CAPITAL PROGRAMME 2022/23 ROADS EXECUTIVE SUMMARY PERIOD ENDED 15 JULY 2022 (PERIOD 4) 1 2 3 4 5 6 7 8 9 10 11 12 13 Number of Projects Total Projects Currently Reported - 142 145 192 Programme Status Projects Complete - 17 26 30 Projects on Programme - 125 119 162 Projects Behind Programme - - - - Projects, Altered Brief / Programme - - - - Projects Still to Commence - - - - - 142 145 192 Project Status Briefing - 18 17 62 Production Information - 91 92 88 Billing - - - - Tendering - 1 3 3 On Site - 14 7 9 Complete - 17 26 30 - 141 145 192
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2022/23 PROJECT / PROGRAMME STATUS - PERIOD 4 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Still to Com m ence ROADS / FOOTWAYS INVESTMENT PROGRAMME East Kilbride, Rutherglen and Cambuslang Areas Strategic Schemes Nutberry Place, Strathaven 1 1 Moss Road, Strathaven 1 1 Markethill Road , East Kilbride 1 1 Cairnmuir Road, East Kilbride 1 1 Carron Place, East Kilbride 1 1 St Leonards Road, East Kilbride 1 1 Carnegie Hill and Mungo Park, East Kilbride 1 1 Bank Park, East Kilbride 1 1 A726 Strathaven Road , East Kilbride 1 1 Meadowhead Highway, Auldhouse 1 1 Teal Crescent, East Kilbride 1 1 Whinfell Drive, East Kilbride 1 1 Turnberry Place, East Kilbride 1 1 Ardochrig Highway, Auldhouse 1 1 Rokeby Crescent, Strathaven 1 1 Heathery Knowe and Strathcona Lane, East Kilbride 1 1 Owen Park, East Kilbride 1 1 Darwin Road, East Kilbride 1 1 Firlee and Northfield, East Kilbride 1 1 Wellesley Crescent and Drive, East Kilbride 1 1 Kirktonholme Road and Flakefield Place 1 1 Torrance Road, East Kilbride 1 1 Harrington Road/Cunninghame Road, East Kilbride 1 1 Blacklands Road, East Kilbride 1 1 Edmund Kean, East Kilbride 1 1 Glen Dye, East Kilbride 1 1 Glen Bervie, East Kilbride 1 1 Glen Eagles, East Kilbride 1 1 Blacklaw Drive, East Kilbride 1 1 Loch Loyal, East Kilbride 1 1 Kirkoswald, East Kilbride 1 1 Alloway Road and Ellisland, East Kilbride 1 1 Victoria Street,Rutherglen 1 1 A730 Glasgow Road, Rutherglen 1 1 Gilbertfield Road, Cambuslang 1 1 Kingsacre Road, Rutherglen 1 1 Richmond Drive, Rutherglen 1 1 Mill Road, Cambuslang 1 1 Seath Road, Rutherglen 1 1 Preventative Maintenance Schemes Surface Dressing prep patching ~ various locations 1 1 Strategic Patching Strategic /machine patching works ~ various locations 1 1 Footways A71 Darvel Road, Strathaven 1 1 Carnegie Hill, East Kilbride 1 1 Mungo Park, East Kilbride 1 1 Glen Morriston, East Kilbride 1 1 Bank Park, East Kilbride 1 1 A749 East Kilbride Road, Rutherglen 1 1 Castlefern Road, Rutherglen 1 1 Hamilton Area Strategic Schemes B756, Bellshill Road, Uddingston 1 1 Clyde Avenue, Bothwell 1 1 Selkirk Street / Jedburgh Street, Blantyre 1 1 A723, Hamilton Roundabout, Hamilton 1 1 Hillhouse Road, Hamilton 1 1 Hope Street, Hamilton 1 1 Farm Road, Hamilton 1 1 B7071, Leechlee Road, Hamilton 1 1 Corrie Court, Hamilton 1 1 A71, Strathaven Road, Stonehouse 1 1 Netherburn Road, Netherburn 1 1 PROJECT STATUS PROGRAMME STATUS Project Title
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2022/23 PROJECT / PROGRAMME STATUS - PERIOD 4 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Still to Com m ence PROJECT STATUS PROGRAMME STATUS Project Title Preventative Maintenance Schemes Surface Dressing prep patching ~ various locations 1 1 Strategic Patching Pollock Avenue, Hamilton 1 1 Ayr Road, Stonehouse 1 1 Main Street, Blantyre 1 1 Wee Sunnyside Road, Quarter 1 1 Glebe Avenue, Bothwell 1 1 Clydeview, Bothwell 1 1 Kenshaw Place, Larkhall 1 1 Footways Lime Grove, Blantyre 1 1 Larch Court, Blantyre 1 1 A723, Strathaven Road, Hamilton 1 1 Bardykes Road, Blantyre 1 1 Darngaber Gardens, Quarter 1 1 Glenburn Avenue, Stonehouse 1 1 Clydesdale Area Strategic Schemes Hill brae 1 1 A70 Mainshill 1 1 A702 Elvanfoot Village 1 1 B7078 (Mid Rig to B740 Jct) 1 1 Low Village Rd, Lamington 1 1 Greenshields Rd, Biggar 1 1 C37 - Millhill to Auchengray level crossing 1 1 C37 - Westsidewood to Eastsidewood 1 1 A73 Carluke to Bogside R'about, Law 1 1 C11 Wellshields to Green Pastures 1 1 B740 Andershaw Jct to Cjohn (inclSNar Jct) 1 1 C36 Anston/Dunsyre area 1 1 B7055, Burnhead to Little Gala 1 1 A706 Main Street, Forth 1 1 Vere Road, Kirkmuirhill 1 1 Byretown Road, Kirkfieldbank - 1 1 Cumberhead Road, Coalburn - 1 1 Dale street 1 1 Brownhill Ave, Douglas 1 1 Allison St, Carstairs Jct 1 1 King St, Carstairs Jct 1 1 Park Pl, Biggar 1 1 A73 Lanark Road, Carluke 1 1 B7016 Forth to Carnwath, Braehead 1 1 C1 Mauldslie Road, Carluke 1 1 Wheatlandside, Lanark 1 1 St Ninians, Lanark 1 1 Wilton Road, Carluke 1 1 Preventative Maintenance Schemes Surface Dressing prep patching ~ various locations 1 1 Strategic Patching Gallowhill Road, Lanark 1 1 Coulterhaugh Road, Biggar 1 1 Nemphlar Moor Road/Nemphlar Road 1 1 Draffan Fence Road 1 1 Auchrobert Road 1 1 A70 Edinburgh Road 1 1 Carlisle Road, Draffan 1 1 Footways A70 Mainshill 1 1 Low Village Rd, Lamington 1 1 A706 Main Street, Forth 1 1 Whitehill Crescent, Lanark 1 1 PARTICIPATORY BUDGET East Kilbride/Cambuslang and Rutherglen Areas Footways
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2022/23 PROJECT / PROGRAMME STATUS - PERIOD 4 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Still to Com m ence PROJECT STATUS PROGRAMME STATUS Project Title Gilderdale, East Kilbride 1 1 Threshold, East Kilbride 1 1 Glen Cannich, East Kilbride 1 1 Newlands Rd, East Kilbride 1 1 Wellesley Dr, East Kilbride 1 1 Kype View, Strathaven 1 1 Douglas St, Strathaven 1 1 Applegarth Rd, Strathaven 1 1 High Common Road, East Kilbride 1 1 Kirktonholme Rd, East Kilbride 1 1 St Leonards Rd, East Kilbride 1 1 Newton Rd, Strathaven 1 1 Colvilles Place, East Kilbride 1 1 Thomson Street, Strathaven 1 1 Lettrickhills Crescent , Cambuslang 1 1 Cairns Road, Cambuslang 1 1 Rosslyn Ave, Rutherglen 1 1 Ryan Way, Rutherglen 1 1 Calderwood Rd, Rutherglen 1 1 Woodlands Crescent, Cambuslang 1 1 Dukes Road (from A724 uphill), Cambuslang 1 1 Hamilton Road, Cambuslang 1 1 Main Street, Rutherglen (streetscape repairs) 1 1 Hamilton Area Footways Willow Drive, Blantyre 1 1 Highfield Road, Larkhall 1 1 Sycamore Grove, Blantyre 1 1 Avonbrae Crescent, Hamilton 1 1 St. Ninians Place, Hamilton 1 1 Selkirk Street, Blantyre 1 1 Wilson Place, Stonehouse 1 1 St Laurence Avenue, Stonehouse 1 1 Sherry Drive, Hamilton 1 1 Bellshill Road (Service Road), Bothwell 1 1 Carlisle Road, Ferniegair 1 1 Main Street, Blantyre 1 1 Central Avenue, Blantyre 1 1 Clydesdale Area Footways Station Road, Law 1 1 Wilton Road, Carluke PH1 1 1 Silverdale Crescent. Lanark 1 1 Dale Street. Douglas 1 1 Brownhill Avenue, Douglas 1 1 Main Street, Forth 1 1 Heathfield Drive, Blackwood 1 1 Bloomgate, Lanark 1 1 A721 Chapel Street, Carluke 1 1 St Leonard Steet, Lanark 1 1 ROADS REFURBISHMENT BUDGET Structures projects Cleghorn Bridge 1 1 Mousemill Road Retaining Wall repair/replacement 1 1 Traffic Signals Upgrading the lamps/controllers and associated equipment ~ various locations 1 1 Lighting ~ LED & Columns Renewal of street lighting infrastructure ~ various locations 1 1 Bridges Clyde Bridge ~ Bridge replacement project 1 1 Daer Bridge ~ Bridge refurbishment & strengthening 1 1 Scrogton Bridge ~ Bridge refurbishment 1 1 CYCLING, WALKING AND SAFER ROUTES Casualty Reduction Measures/Route Action Plans B7078 Carlisle Rd - Ext of existing cycle path, lining and signage 1 1 A70 Ayr Road, Douglas at Eggerton Bridge - New build outs, lining & signing 1 1
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2022/23 PROJECT / PROGRAMME STATUS - PERIOD 4 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Still to Com m ence PROJECT STATUS PROGRAMME STATUS Project Title A70 on approach to R/A at J12 off slip - HFS, bollards, lining & signing 1 1 Eng Measures at Schools / Road Safety / Speed Limit Initiatives 50 part-time 20mph school zones and 6 town centre areas with 20mph areas 1 1 Traffic Signals / Pedestrain Crossings Hamilton, Bothwell to Uddingston and Rutherglen corridors ~ Upgrades 1 1 Vehicle Activated Sign Upgrade Upgrades to various speed indicator display and part time 20mph signage 1 1 Cycle Schemes Churchill Avenue – West Mains Road to Queensway 1 1 Cycle Shelters in Schools 1 1 SPT GRANT FUNDED PROJECTS SPT ~ BUS INFRASTRUCTURE WORKS Enhancing bus stop provision and facilities 1 1 SPT ~ PARK AND RIDE SCHEMES Lanark Interchange 1 1 Hairmyres P&R 1 1 SPT ~ STRATEGIC CYCLE INFRASTRUCTURE Carstairs and Carluke ~ Cycle Route 1 1 Provision of new cycle shelters in various town centres 1 1 SPT ~ REGIONAL CONGESTION REDUCTION MEASURES Hamilton, Bothwell to Uddingston and Rutherglen corridors ~ Upgrades 1 1 SPT ~ CASUALTY REDUCTION MEASURES A72 ~ New signing and lining 1 1 A70 Ravenstruther ~ patching and refresh lining 1 1 A749 Glasgow Rd/East Kilbride Rd ~ signing and road markings 1 1 A721 Carnwath Rd, Kilncadzow ~ Refurb gateway signage and repeaters 1 1 A721 Carnwath Rd at Hole Farm ~ Refresh road markings and new signage 1 1 Whitelees Rd at A721 Carnwath Road ~ Refresh lining 1 1 LOCAL AUTHORITY DIRECT RESOURCE GRANT (ACTIVE TRAVEL) Report our recommendations to make active travel a more viable option 1 1 ELECTRIC VEHICLE CHARGING INFRASTRUCTURE Installation on-street charge point installations ~ Various Locations 1 1 Public electric vehicle strategy and infrastructure expansion plan 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 62 88 0 3 9 30 29 163 0 0 0
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 1 September 2022 Report by: Executive Director (Finance and Corporate Resources) Subject: Capital Budget Monitoring 2022/2023 - 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 2022 to 15 July 2022. [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 15 July 2022 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. 2022/2023 Housing Capital Programme 4.1. 2022/2023 Budget A total Housing Capital Programme budget for 2022/23 was approved by Council in February 2022. This included funding carried forward from previous years and totalled a programme of £52.230 million. 4.2. The Final Outturn report for financial year 2021/2022 noted a carry forward of £11.434 million into future years. Further analysis of this budget confirmed that £6.820 million is required in 2022/2023, with the remainder being carried forward into future years. 4.3. In addition, the Executive Committee on 24 August 2022 agreed that the 2022/2023 Capital Programme be increased by a further £7.311 million to reflect the expenditure on new build homes at East Whitlawburn, which are being built on behalf of West Whitlawburn Housing Association. 4.4. As a result of these adjustments noted at sections 4.2 and 4.3, the revised programme for 2022/2023 is £66.361 million. Programmed funding for the year also totals £66.361 million. The budget, along with a detailed breakdown of the funding sources is included in Appendix A to this report. 7
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4.5. Period 4 Position Budget for the period is £11.339 million and spend to 15 July 2022 amounts to £11.339 million (as shown in Appendix A). 4.6. As at 15 July 2022, £11.339 million of funding had been received. 5. Employee Implications 5.1. There are no employee implications as a result of this report. 6. Financial Implications 6.1. The financial implications are detailed in section 4 of this report. 7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 8. Other Implications 8.1. The main risk associated with the Council’s Capital Programme is an overspend. There are detailed project management plans prepared and the risk of overspend on each project is monitored through four weekly investment management meetings. 8.2. The Council continues to experience material shortages, longer lead times and extraordinary inflationary price increases and it is anticipated that this will continue to impact the supply chain for the foreseeable future. The impact of this will continue to be monitored through the four weekly investment management meetings. Further updates will be reported in the coming months with any significant increases in contract values being brought to members’ attention. 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. Paul Manning Executive Director (Finance and Corporate Resources) 16 August 2022 Link(s) to Council Values/Ambitions/Outcomes Accountable, effective, efficient and transparent Previous References Council, 23 February 2022 Executive Committee, 29 June 2022 Executive Committee, 24 August 2022 List of Background Papers Capital Ledger prints to 15 July 2022
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Contact for Further Information If you would like to inspect the background papers or want further information, please contact:- Jackie Taylor, Head of Finance (Strategy) Ext: 5637 (Tel: 01698 455637) E-mail: jackie.taylor@southlanarkshire.gov.uk
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Appendix A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2022/23 HOUSING PROGRAMME FOR PERIOD 1 APRIL 2022 TO 15 JULY 2022 2022/23 Original Budget 2022/23 Revised Budget 2022/23 Budget to 15/07/22 2022/23 Actual to 15/07/22 £m £m £m £m Expenditure 2021/22 Budget Incl. adjustment from 2020/21 52.230 66.361 11.339 11.339 2022/23 Original Budget 2022/23 Revised Budget 2022/23 Actual to 15/07/22 £m £m £m INCOME Capital Receipts 0.000 7.311 0.000 Capital Receipts – Land Sales 0.000 0.000 0.007 Capital Funded from Current Revenue 26.050 26.050 11.332 Prudential Borrowing 22.018 26.462 0.000 Scottish Government Specific Grant: - New Build 2.242 4.048 0.000 - Open Market Purchase Scheme 1.800 2.370 0.000 - Mortgage to Rent 0.120 0.120 0.000 52.230 66.361 11.339
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Appendix B HOUSING CAPITAL PROGRAMME 2022/23 EXECUTIVE SUMMARY PERIOD ENDED 15 JULY 2022 Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Programme Status Projects Complete - 2 6 9 Projects on Programme - 113 109 105 Projects Behind Programme - 3 7 3 Projects Altered Brief/Programme - 4 4 6 Projects Still to Commence - 30 33 36 - 152 159 159 Project Status Design Feasibility - 67 71 68 Sketch Design - 1 1 1 Detailed Design - 1 3 4 Production Information - 6 6 6 Tendering - 30 26 26 On Site - 45 46 45 Complete - 2 6 9 - 152 159 159
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Housing Capital Programme 2022/23 Build Variance Explanations Project Name Status Variance Explanation Kirkconnell Drive Rutherglen - External Fabric Behind Programme This project is behind programme as a result of resourcing issues experienced by the contractor. Upgrade of Central Heating Systems - Council Wide Phase 3 Behind Programme This project is behind programme as a result of supply chain issues in relation to boilers. Upgrade of Central Heating Systems - Council Wide Phase 4 Behind Programme This project is behind programme as a result of supply chain issues in relation to boilers.
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1 2 3 4 5 6 7 8 9 10 11 12 13 14 Original Budget 22/23 0.000 3.289 6.942 11.339 15.390 19.441 23.492 27.543 31.594 35.645 39.696 43.747 47.798 66.361 Revised Budget 22/23 0.000 3.289 6.942 11.339 15.390 19.441 23.492 27.543 31.594 35.645 39.696 43.747 47.798 66.361 Actual 22/23 0.000 3.289 6.942 11.339 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 10.000 20.000 30.000 40.000 50.000 60.000 70.000 £ Millions HRA Capital Expenditure Profile Graph 2022/23
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 1 September 2022 Report by: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget Monitoring 2021/2022 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] i advise the Forum of the overall financial position of the Council’s General Fund Revenue Account and Housing Revenue Account for the period 1 April 2021 to 31 March 2022. [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to note the following recommendation(s):- [recs], for G (1) that across Resources, Corporate Items and Council Tax, the Council is showing a year end underspend of £6.109 million after proposed transfers to reserves (section 4 and Appendix 1), be noted; (2) that the probable outturn transfers approved by members has now been revised to £55.062 million (previously (£49.636 million) (Appendix 3), be noted; (3) that the Resources requests for transfers to reserves to spend on commitments against specific streams of funding during the final part of the year totalling £4.902 million (Appendix 4), be approved; (4) that the overfunding position on the IJB contribution as detailed at section 4.5 be noted; (5) that after using Scottish Government funding and reserves brought forward from 2020/2021, the position on COVID expenditure is break-even (section 4.9) be noted; (6) that the £6.109 million underspend after proposed transfers to reserves, be allocated as detailed in section 4.12, resulting in a break-even position for the Council, be approved; and (7) that the break-even position on the Housing Revenue Account (section 5), be noted. 3. Background 3.1. This overview report will summarise the 2021/2022 Year-End position for the Council’s General Fund Revenue Account and Housing Revenue Account. 3.2. Section 4 provides details the final position for the financial year, as well as the movement from the previously reported Probable Outturn position for the Council. The Housing Revenue position is shown in Section 5. 3.3. Appendix 1 to the report details the overall spend position for the current year. This position includes the cost of COVID as well as all proposed transfers to reserves: the 8
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transfers to Reserves approved at Probable (Executive Committee, February 2022) are shown in Appendix 3 and those new proposed Transfers to Reserves requested by Resources at Year-End are shown in Appendix 4. 4. Summary of Previously Reported Probable Outturn 4.1. For reference, the Council’s overall probable outturn position for the year (including COVID and approved Transfers to Reserves), was last reported to Committee as an underspend of £4.794 million (Executive Committee, 2 March 2022). This assumed full funding of COVID expenditure and an underspend of £4.794 million on the Council’s General Services. 4.2. The Year-End position is an underspend of £6.109 million. This is after proposed transfers to reserves. This final position also includes COVID expenditure and funding. This is shown in Table 1 along with the movement from Probable Outturn to Year-End – an improvement of £1.315 million (from an underspend of £4.794 million to an underspend of £6.109 million at financial Year-End). Table 1 – General Service Year-End 2021/2022 (after Transfers to Reserves) Probable Outturn £m Year-End £m Movement from Probable to Outturn £m Resource Position (Appendix 2, section 1 to 7) (0.585) 0.122 0.707 Loan Charges (Appendix 2, section 8) - 0.049 0.049 Corporate Items (Appendix 2, sections 9 to 12) 2.471 2.880 0.409 Council Tax (Appendix 2, section 13) 2.908 3.058 0.150 General Services Underspend 2021/2022 4.794 6.109 1.315 4.3. This report and appendices provide a detailed analysis of the Council’s financial position at the end of the year. Appendices 1 and 2 provide detail of the Year-End position with a summary of the £6.109 million noted in sections 4.4 to 4.13. 4.4. Resources: The underspend position of £0.122 million is after taking into account the Transfers to Reserves agreed at the Probable Outturn as well as the additional transfers being proposed by the Resources as part of the Year-End position. The Transfers at Probable Outturn and Year-End are detailed in Appendices 3 and 4 respectively. The Resources’ Transfers to Reserves agreed at Probable Outturn were originally £8.420 million and are now £8.196 million being a reduction of £0.224 million. This reflects the increase in spend achieved in year, and therefore a reduced level of budget to transfer to reserves. 4.5. The Resource position includes an underspend on Core funding from the Council to the IJB, and it is proposed that this is dealt with as overfunding in year. This is permissible in the IJB financial regulations. It is proposed to transfer to reserves the over-provision of funding to the Integrated Joint Board of £2.051 million and that this money will be held in reserves and utilised to manage pressures within Children and Family Services. The Year-End position also includes an amount of specific funding received in relation to the IJB that will be retained in the Council’s Balance Sheet and will be available for use by the IJB (£6.840 million) which includes funding from the Scottish Government for Care at Home, Delayed Discharge and Mental health capacity
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4.6. Loan Charges: There is an underspend of £0.049 million after the proposed Transfers to Reserves approved at Year-End. This relates to additional interest received during the year. 4.7. Corporate Items: There is a net underspend of £2.880 million for Corporate Items after known commitments, which includes the underspend in relation to pay award reported at Probable Outturn. The improvement since the Probable Outturn is mainly due to the bad debt provision for the year being lower than anticipated. 4.8. Council Tax: The over recovery for the year is £3.058 million, representing an improvement of £0.150 million since the Probable Outturn. The increase comprises a reduction in the level of Council Tax Reduction Scheme expenditure. 4.9. COVID Year-End: The Year-End position includes COVID expenditure which has been funded by Scottish Government funding received and funding carried forward in reserves from 2020/2021. It also includes the transfer to reserves of unspent funding, resulting in a breakeven position. The funding carried forward will be used to manage the ongoing budget pressures resulting from COVID into 2022/2023. 4.10. Transfers to Reserves: The Year-End underspend of £6.109 million includes Transfers to Reserves of £59.964 million. This includes the Transfers to Reserves approved as part of the Probable Outturn (£49.636 million) adjusted for movements totalling £5.426 million to reflect the final position. The revision to the Probable Outturn Transfers are shown in Appendix 3 (giving a total of £55.062 million for Probable Outturn Transfers). 4.11. There are also additional Transfers to Reserves proposed at Year-End total £4.902 million. This reflects the carry forward of funding in Reserves to allow committed areas of spend to be incurred in 2022/2023. Details of these additional proposed transfers are detailed in Appendix 4. This takes the total Transfers to Reserves at Year-End to £59.964 million (being Probable Outturn Revised Transfers of £55.062 million and Year-End Transfers of £4.902 million). 4.12. The final underspend of £6.109 million is now confirmed and it is proposed that this is transferred to the Earmarked General Fund to be used in the 2023/2024 Revenue Budget Strategy. 4.13. If this proposal is agreed, then these monies will be Transferred to Reserves for use in future years’ budget strategies, including 2023/2024, and will mean that the Council will return a break-even position for financial year 2021/2022. 5. Housing Revenue Account Position 5.1. As at 31 March 2022, the position on the Housing Revenue Account is a breakeven position. This is after a transfer to the HRA Reserve of £2.917 million, which is £1.946 million higher than budgeted. 5.2. The details of the variances across the Housing Revenue Account are shown in Appendix 5 and in the main are the net of an underspend on Property Costs and an under-recovery of Income. 6. Employee Implications 6.1. None. 7. Financial Implications 7.1. As detailed within this report.
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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. Paul Manning Executive Director (Finance and Corporate Resources) 24 August 2022 Link(s) to Council Values/Priorities/Outcomes i Accountable, Effective, Efficient and Transparent Previous References i None List of Background Papers i Financial ledger and budget monitoring results to 31 March 2022 Contact for Further Information If you would like to inspect the background papers or want further information, please contact:- Jackie Taylor, Head of Finance (Strategy) Ext: 5637 (Tel: 01698 455637) E-mail: jackie.taylor@southlanarkshire.gov.uk
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Appendix 1 SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report (including COVID and AFTER Transfers) Period Ended 31 March 2022 Committee Annual Budget Forecast Before Transfers Forecast After Transfers Annual Forecast Variance (After Transfers) Actual to 31/03/22 Before Transfers Variance Annual Budget To Actual Before Transfers Actual to 31/03/22 After Transfers Variance Annual Budget To Actual After Transfers Departments: £m Col 1 £m Col 2 £m Col 3 £m Col 4 £m Col 5 £m Col 6 £m Col 7 £m Col 8 Community and Enterprise Resources 119.475 124.218 124.941 (5.466) 122.767 (3.292) 123.982 (4.507) Facilities Streets, Waste and Grounds 70.587 70.349 70.727 (0.140) 70.026 0.561 70.849 (0.262) Fleet, Environmental and Projects (0.462) 0.497 0.537 (0.999) 0.093 (0.555) 0.163 (0.625) Leisure and Culture Services 20.155 20.122 20.122 0.033 20.115 0.040 20.115 0.040 Planning and Economic Development 2.229 1.555 1.860 0.369 0.947 1.282 1.269 0.960 Roads 22.070 23.400 23.400 (1.330) 23.513 (1.443) 23.513 (1.443) COVID-19 4.896 8.295 8.295 (3.399) 8.073 (3.177) 8.073 (3.177) Education Resources 376.791 371.524 378.819 (2.028) 370.610 6.181 378.493 (1.702) Education Resources 365.619 358.413 365.638 (0.019) 357.754 7.865 365.637 (0.018) COVID-19 11.172 13.111 13.181 (2.009) 12.856 (1.684) 12.856 (1.684) Finance and Corporate Resources 43.738 52.345 52.458 (8.720) 51.094 (7.356) 51.967 (8.229) Finance Services - Strategy 2.340 2.340 2.340 0.000 2.318 0.022 2.318 0.022 Finance Services - Transactions 18.133 17.999 17.999 0.134 17.897 0.236 17.897 0.236 Audit and Compliance Services 0.394 0.394 0.394 0.000 0.154 0.240 0.154 0.240 Information Technology Services 4.733 4.790 4.790 (0.057) 5.914 (1.181) 5.914 (1.181) Communications and Strategy Services 2.547 2.682 2.682 (0.135) 2.760 (0.213) 2.760 (0.213) Administration and Licensing Services 4.207 4.646 4.709 (0.502) 4.658 (0.451) 4.721 (0.514) Personnel Services 11.384 10.870 10.920 0.464 9.184 2.200 9.994 1.390 COVID-19 0.000 8.624 8.624 (8.624) 8.209 (8.209) 8.209 (8.209) Housing and Technical Resources 18.141 18.870 19.159 (1.018) 18.682 (0.541) 19.080 (0.939) Housing Services 8.896 8.942 8.942 (0.046) 8.861 0.035 8.861 0.035 Property Services 8.822 8.487 8.776 0.046 8.459 0.363 8.857 (0.035) COVID-19 0.423 1.441 1.441 (1.018) 1.362 (0.939) 1.362 (0.939) Social Work Resources 186.372 189.519 189.519 (3.147) 187.288 (0.916) 189.339 (2.967) Performance and Support Services 8.113 7.709 7.709 0.404 7.636 0.477 7.636 0.477 Children and Family 35.228 36.237 36.237 (1.009) 36.145 (0.917) 36.145 (0.917) Adults and Older People 141.369 141.339 141.339 0.030 139.287 2.082 141.338 0.031 Justice and Substance Misuse 1.662 1.692 1.692 (0.030) 1.647 0.015 1.647 0.015 COVID-19 0.000 2.542 2.542 (2.542) 2.573 (2.573) 2.573 (2.573) Joint Boards 2.314 2.314 2.314 0.000 2.313 0.001 2.313 0.001 Total Resources 746.831 758.790 767.210 (20.379) 752.754 (5.923) 765.174 (18.343) Annual Budget Forecast Before Transfers Forecast After Transfers Annual Forecast Variance (After Transfers) Actual to 31/03/22 Before Transfers Variance Annual Budget To Actual Before Transfers Actual to 31/03/22 After Transfers Variance Annual Budget To Actual After Transfers £m £m £m £m £m £m £m £m Total Resources 746.831 758.790 767.210 (20.379) 752.754 (5.923) 765.174 (18.343) CFCR 1.743 1.743 1.743 0.000 1.743 0.000 1.743 0.000 Loan Charges 34.343 32.976 34.343 0.000 32.922 1.421 34.294 0.049 Corporate Items 6.994 2.278 4.523 2.471 1.231 5.763 4.114 2.880 Corporate Items - COVID 42.321 3.916 22.527 19.794 0.000 42.321 23.856 18.465 Corporate Items - 22/23 Strategy 13.550 0.000 13.550 0.000 0.000 13.550 13.550 0.000 Corporate Items - 21/22 Investments 5.884 0.441 5.884 0.000 0.000 5.884 5.884 0.000 Total Expenditure 851.666 800.144 849.780 1.886 788.650 63.016 848.615 3.051 Council Tax 161.805 164.521 164.521 2.716 164.397 2.592 164.397 2.592 Less: Council Tax Reduction Scheme (21.391) (21.199) (21.199) 0.192 (20.925) 0.466 (20.925) 0.466 Net Council Tax 140.414 143.322 143.322 2.908 143.472 3.058 143.472 3.058 General Revenue Grant 296.269 296.269 296.269 0.000 296.269 0.000 296.269 0.000 General Revenue Grant - COVID 31.582 31.582 31.582 0.000 31.582 0.000 31.582 0.000 Non-Domestic Rates 319.312 319.312 319.312 0.000 319.312 0.000 319.312 0.000 Transfer from Reserves 64.089 64.089 64.089 0.000 64.089 0.000 64.089 0.000 Total Income 851.666 854.574 854.574 2.908 854.724 3.058 854.724 3.058 Net Expenditure / (Surplus) Before Transfers to Reserves 0.000 (54.430) (4.794) 4.794 (66.074) 66.074 (6.109) 6.109 Annual Budget Forecast Before Transfers Forecast After Transfers Annual Forecast Variance (After Transfers) Actual to 31/03/22 Before Transfers Variance Annual Budget To Actual Before Transfers Actual to 31/03/22 After Transfers Variance Annual Budget To Actual After Transfers £m £m £m £m £m £m £m £m Net Expenditure / (Surplus) Before Transfers to Reserves 0.000 (54.430) (54.430) 54.430 (66.074) 66.074 (66.074) 66.074 Transfers to Specific Reserves 0.000 0.000 0.862 (0.862) 0.000 0.000 2.305 (2.305) (Surplus) After Transfers to Specific Reserves 0.000 (54.430) (53.568) 53.568 (66.074) 66.074 (63.769) 63.769 Transfer to Earmarked General Fund 0.000 0.000 48.774 (47.774) 0.000 0.000 57.660 (57.660) Surplus for Year Transferred to Uncommitted General Fund 0.000 (54.430) (4.794) 4.794 (66.074) 66.074 (6.109) 6.109
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Appendix 2 Detail of Year-End Position Across Resources and Centrally Held Budgets 1. Movement from Last Reported Position: The previously reported position for General Services was an underspend of £4.794 million. At financial Year-End, the position is now an underspend of £6.109 million – an improvement of £1.315 million. This is made up of an improvement in Resources of £0.707 million, an improvement in the Centrally Held budgets of Corporate Items and Loan Charges (£0.458 million) and an increase in the over-recovery of Council Tax (£0.150 million). Each of the individual areas of the Council’s General Services budgets are detailed in the remainder of this Appendix. 2. Resources and Centrally Held Budgets: Details of the Resource positions, including any assumptions are detailed below. These figures include the costs associated with COVID and include Transfers to Reserves. 3. Community and Enterprise Resources: The Year-End position after transfers to reserves is an overspend of £4.507 million. Removing the cost of COVID leaves an underspend of £0.515 million. This is an improved position of £0.495 million on the Resource’s probable outturn position. This is mainly due to an over recovery of income for Planning and Building Standards applications and an improved spend position within the Fleet service. 4. Education Resources: The Year-End position after transfers to reserves is an overspend of £1.702 million. Removing the cost of COVID leaves a breakeven position which is comparable to the Resource’s Probable Outturn position. 5. Finance and Corporate Resources: The Year-End position after transfers to reserves is an overspend of £8.229 million. Removing the cost of COVID leaves a breakeven position which is in line with the reported Probable Outturn position. 6. Housing and Technical Resources: The Year-End position after transfers to reserves is an overspend of £0.939 million. Removing the cost of COVID leaves a breakeven position which is in line with the reported Probable Outturn position. 7. Social Work Resources: The Year-End position is a net overspend of £2.967 million. Removing the cost of COVID leaves an overspend of £0.394 million which is an improved position of £0.211 million on the reported Probable Outturn overspend position of £0.605 million. This position includes the transfer to reserves of an over- provision of funding to the Integrated Joint Board. This money will be held in reserves and utilised to manage pressures within Children and Family Services (£2.051 million). In addition, the Year-End position also includes an amount of specific funding received in relation to the IJB that will be retained in the Council’s Balance Sheet and will be available for use by the IJB (£6.840 million). 8. Loan Charges: After taking into account the £1.362 million agreed transfer to reserves (Executive Committee, 2 February 2022), the loan charges Year-End position is an underspend of £0.049 million. 9. Corporate Items - Non COVID: The Year-End position after proposed transfers to reserves is a net underspend of £2.880 million, including the commitment for Council Tax Second Homes. 10. Corporate Items - COVID-19: The underspend of £18.465 million represents the
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COVID funding held centrally to fund the COVID expenditure that is included within Resource Year-End positions. 11. Corporate Items - 2022/2023 Strategy: The Executive Committee (24 June 2020) approved the transfer of funds totalling £13.550 million to reserves, from the Loans Fund Review for use in future strategies, leaving a breakeven position after transfers to reserves. 12. Investments 2021/2022: The Executive Committee (2 February 2022) approved the transfer of funds totalling £5.443 million to reserves to reflect the commitments in relation to the 2021/2022 investments being incurred over 3 financial years, leaving a breakeven position after transfers. The final position is a transfer to reserves of £5.884 million, representing a net additional transfer of £0.441 million from probable. 13. Council Tax including Council Tax Reduction Scheme (CTRS): The Council Tax is showing an over recovery of £3.058 million, comprising an over recovery of Council Tax of £2.592 million and an underspend on CTRS of £0.466 million. This is an increase of £0.150 million on the position reported as part of the Probable Outturn. 14. The Council Tax over recovery of £2.592 million is due to the following: x Empty Property charges - £0.452 million, x Arrears collection - £1.086 million x Additional in-year properties - £1.062 million x Income from Council Tax Second Homes - (£0.008) million which is offset by a corresponding underspend on commitment in Corporate Items 15. The underspend of £0.466 million on the CTRS reflects current demand for these payments.
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Appendix 3 Transfers to Reserves - Approved At Probable Purpose / Description Resource Value £m Resources Primary 4 and 5 Free School Meals Funding to be carried forward to meet the expansion programme of FSM for P4 and P5 into 2022/2023 for April to June 2022. Community and Enterprise 0.273 Good Food Nation / Food Development Officer Funding required to support outcome of the new Good Food Nation's Bill introduced by the SG and the Food Development officer post. Community and Enterprise 0.080 Crematorium Sink Fund Annual contribution to the Crematorium sinking fund to maintain asset replacement programme. Community and Enterprise 0.025 Electric Sweeper – Payback Ring-fenced reserves used to manage purchase of electric vehicles in short term which have to be repaid over next few years. This contribution is the second repayment. Community and Enterprise 0.015 Fleet Sinking Fund Annual contribution to the Fleet sinking fund to maintain asset replacement programme. Community and Enterprise 0.025 Legal Costs – Planning Building Standards Funding to support exceptional legal costs as a result of public inquiries and planning appeals in 2022/23. Community and Enterprise 0.075 Approved Building Standards Staffing Structure This is funding required to fund the temporary staffing structure in Planning Building Standards service as approved at Community and Enterprise Committee December 2021. Community and Enterprise 0.230 Total Community and Enterprise Resources 0.723 Adjust: increase in transfer to reflect decreased spend achieved during the financial year. 0.017 Revised Community and Enterprise Resources 0.740 Pupil Equity Fund The funding received from the Government can be used up to the end of the school term (June 2022). The underspend reflects the element of the funding that will be utilised in April to June 2022. Education 3.500 Early Years 1140 This transfer relates to the underspend on the current year specific grant allocation to be carried forward to meet the commitments in line with the spend profile of the project. Education 2.797 Additional Teachers Funding (April-June element) This transfer relates to the underspend on the current year grant allocation to be carried forward to meet the cost of the additional teachers up to the end of the school term (April to June 2022). Education 0.845 Child Disability Payment Support The funding received covers the new burden associated with the introduction of Child Disability Payment with staffing not expected to be in post until 2022/23 following Committee approval in February 2022. Education 0.083 COVID – CO2 Monitors The transfer relates to COVID funding received to assist with CO2 monitors in schools has not been fully utilised in the current year which requires to be carried forward to meet commitments in 2022/2023. Education - COVID 0.070 Total Education Resources 7.295 Adjust: reduction in transfers to reflect increased spend achieved during the financial year. (0.350) Revised Education Resources 6.945 Area Committee Grants This transfer reflects the underspend in Area Grants monies in 2021/2022. Finance and Corporate 0.063 National Trauma Training Post Funding from the Scottish Government for a post but due to timing of recruitment, post will not be filled in the current year and transfer is required to meet commitment in 2022/2023. Finance and Corporate 0.050 Total Finance and Corporate Resources 0.113 Scheme of Assistance The Scheme of Assistance funding was not fully utilised in 2021/2022, and it is proposed that the funding is carry forward to meet commitments in future years. Housing and Technical 0.289 Total Housing and Technical Resources 0.289 Adjust: reduction in transfers to reflect reduced spend achieved during the financial year. 0.109 Revised Housing and Technical Resources 0.398 Total Resource Transfers to Reserves 8.420 Adjust: Total reduction in transfers to reflect increased spend during the financial year. (0.224) Revised Resource Transfers to Reserves at Year-End 8.196
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Loan Charges Loan Charges – Additional Underspend In 2021/2022, there is an additional underspend due to lower than anticipated interest costs as a result of not taking any long-term borrowing during 2021/2022. Loan Charges 1.362 Interest on Revenue Balances – Reserves This is the interest on Reserves balances and the transfer will be added to the balances on each Balance Sheet Reserve as appropriate. Loan Charges 0.005 Total Loan Charges Transfers to Reserves 1.367 Adjust: Total increase in transfers to reflect additional interest received during the financial year. 0.005 Revised Loan Charges Transfers to Reserves 1.372 Corporate Items Utilities An amount was included in the Strategy for anticipated increases in utility prices. Due the way that energy has been purchase, this funding is not required in the current year and the underspend will be carried forward to assist in managing price increases into 2022/2023. Corporate Items 1.228 Business Rates Incentive Scheme The Council has been notified of a refund in relation to the 2019/2020 Business Rates Incentive Scheme. The transfer is to allow this benefit to be used in the 2022/2023 Strategy. Corporate Items 0.225 Central Energy Efficiency Fund (CEEF) Resources are allocated funding from the CEEF Reserve to pay for spend to save projects which they repay over future years from the revenue savings generated by the project. This transfer represents the payback of savings from Resources and allows the Reserve to be regenerated for use on future projects. Corporate Items 0.222 Council Tax Second Homes This transfer represents the over recovery of income from Council Tax on second homes included in the Council’s Council Tax income line. This is required to be transferred to the Housing Revenue Account for use on social housing. Corporate Items 0.570 Total Corporate Transfers to Reserves 2.245 Adjust: Total increase in transfers to reflect reduced income received during the year (0.030) Corporate Transfers to Reserves at Year-End 2.215 Corporate Items - COVID COVID - Non Specific Funding The 2021/2022 costs of COVID recovery have been managed primarily using the funding in reserves carried forward from 2020/2021. This allows elements of the new funding received in 2021/2022 to be carried forward to meet the costs of recovery moving forward. 15.600 COVID Specific Funding Funding was received in 2021/2022 to assist with Education Recovery. This transfer represents the element required to assist with the costs for the remainder of the school year. 3.011 Total Corporate Items - COVID Transfers to Reserves 18.611 Adjust: Total increase in transfers to reflect reduced expenditure during the year 5.234 Revised Corporate Items - COVID Transfers to Reserves 23.845 Corporate Items - 22/23 Strategy Loans Funds Review The Executive committee approved a transfer to reserves in respect of the Loans Fund Review. 13.550 Total Corporate Items - 22/23 Strategy 13.550 Investments Investments 2021/2022 A report to the Executive Committee (22 September 2021) highlighted that the investment monies would be spent across multiple years. This transfer is to meet the commitments in future years. Investments 5.443 Total Investments Transfers to Reserves 5.443 Adjust: Total increase in transfers to reflect reduced expenditure during the year 0.441 Revised Investments Transfers to Reserves 5.884 Total Transfers to Reserves Approved at Probable Year-End 49.636 Adjust: Total net increase in transfers to reflect Year-End position (Resources and Corporate Items). This is the total of all the amounts under “adjust” in the table above 5.426 Revised Transfers to Reserves Approved at Probable Outturn 55.062
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Appendix 4 Transfers to Reserves – Additional Proposed Transfers at Year-End Purpose / Description Resource Value £m Resources Training Laptops Transfer to fund the 101 training laptops for primary schools which were ordered in 2021/22 but due to COVID and supply chain delays, will not be delivered until 2022/23. Community and Enterprise 0.062 Office Accommodation Moves – Montrose House Staff Due to delay in the move to Almada Street by Montrose House staff due to vaccination centre and election accommodation requirements, planned repair works and equipment requirements have been delayed until July 2022. Community and Enterprise 0.050 Chatelherault – Rock Slope Inspection This is to fund inspection work on dangerous rock slopes within Chatelherault Country park. This is a contractual commitment. Community and Enterprise 0.026 Lammermoor Funding required to complete the contractual commitment in relation to upgrading of allotment works at Lammermoor. Community and Enterprise 0.005 Environmental Flare System This funding is required to meet the IT costs in relation to Environmental Services Flare system as a result of system upgrade and parallel running costs. Community and Enterprise 0.030 Strategic Waste Fund The contribution is the result of higher than anticipated income from Fibre and recyclate contracts and is required to support future contract costs for waste streams in 2022/23. Community and Enterprise 0.302 Total Community and Enterprise Resources Proposed Transfers 0.475 Teachers NQT Group 2 This transfer reflects the prepayment of funding in 2021/22 for Newly Qualified Teachers for the period April to June 2022. Education 0.293 School Support Job Evaluation This transfer relates to funding required to support outcomes of the job evaluation in Support Services. Education 0.086 Education – Capital Items Replacement Fund In line with Delegated School Management guidelines within schools, this reflects spend to be incurred up to the end of school term (June 2022) and contribution to the Replacement Equipment Fund. The transfer is required to allow the spend to be undertaken in April to June 2022. Education 0.571 Total Education Resources Proposed Transfers 0.950 Employability Projects Due to the timing of monies received and the timetable for project delivery, this external Employability Project funding requires to be carried forward to ensure the projects can continue in 2022/2023. The projects are No-one Left Behind £0.114m, Parental Employability Support £0.156m, and Youth Guarantee £0.490m. Finance and Corporate 0.760 Total Finance and Corporate Resources Proposed Transfers 0.760 Adults and Older People This transfer represents an over provision of funding to the Integrated Joint Board which will be transferred to reserves and utilised to manage pressures within Children and Family Services. Social Work 2.051 Total Social Work Resources 2.051 Total Resource Proposed Transfers to Reserves 4.236 Corporate Items Feed In Tariff Carry forward income received from energy transferred back to the grid for use on future energy efficiency projects. Corporate Items 0.051 Renewable Heat Initiative Income Carry forward subsidy income received from the Government for use on future energy efficiency related projects. Corporate Items 0.369 Whole of Family Wellbeing GRG This transfer reflects General Revenue Grant received late in the financial year which requires to be carried forward to meet commitments in 2022/2023. Corporate Items 0.187 Telecare Fire Safety GRG This transfer reflects General Revenue Grant received late in the financial year which requires to be carried forward to meet commitments in 2022/2023. Corporate Items 0.059 Total Corporate Items Proposed Transfers to Reserves 0.666 Total Proposed Transfers to Reserves at Year-End (Resources and Corporate Items) 4.902
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Appendix 5 SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Year Ended 31 March 2022 Housing Revenue Account Annual Budget Forecast for Year BEFORE Transfers Annual Forecast Variance BEFORE Transfers Annual Forecast Variance AFTER Transfers Budget Proportion 31/03/22 Actual 31/03/22 Variance 31/03/22 % Variance 31/03/22 Notes Budget Category Employee Costs 14.090 13.842 0.248 0.248 14.090 13.957 0.133 under 0.9% 1 Property Costs 46.061 45.666 (0.605) (0.605) 46.061 46.893 (0.832) over (1.8%) 2 Supplies & Services 0.879 0.841 0.038 0.038 0.879 0.701 0.178 under 20.3% Transport & Plant 0.195 0.167 0.028 0.028 0.195 0.153 0.042 under 21.5% Administration Costs 5.465 5.633 0.012 0.012 5.465 5.485 0.160 under 2.8% Payments to Other Bodies 3.076 3.113 (0.037) (0.037) 3.076 3.130 (0.054) over (1.8%) Payments to Contractors 0.100 0.097 0.003 0.003 0.100 0.069 0.031 under 31.0% Transfer Payments 0.000 0.000 0.000 0.000 0.000 0.000 0.000 - 0.0% Financing Charges 19.637 19.662 (0.025) (0.025) 19.637 19.744 (0.107) over (0.5%) Total Controllable Exp. 89.683 90.021 (0.338) (0.338) 89.683 90.132 (0.449) over (0.5%) Total Controllable Inc. (106.485) (106.823) 0.338 0.338 (106.485) (108.765) 2.280 over recovered 2.1% 3 Transfer to/(from) Balance Sheet 0.971 0.971 0.000 0.000 0.971 2.917 (1.946) over 200.4% 4 Net Controllable Exp. (15.831) (15.831) 0.000 0.000 (15.831) (15.716) (0.115) over (0.7%) Loan Charges 15.831 15.831 0.000 0.000 15.831 15.716 0.115 under 0.7% Net Controllable Exp. 0.000 0.000 0.000 0.000 0.000 0.000 0.000 - 0.0% Variance Explanations 1. Employee Costs This underspend reflects higher than anticipated staff turnover within the Service, partially offset by the additional costs of the agreed pay award. 2. Property Costs This overspend reflects demand in relation to repairs and grounds maintenance. 3. Income This over recovery reflects income from house rents being higher than anticipated and also income from repairs and insurance recoveries, offset by additional expenditure. 4. Transfer to / (from) Balance Sheet The net overspend across expenditure has resulted in a lower transfer to reserves being anticipated to date, mainly due to the additional costs of the agreed pay award.
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 1 September 2022 Report by: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget Monitoring 2021/2022 - Detailed Resource Analysis 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] i update members of the Financial Resources Scrutiny Forum of progress on the Council’s revenue budget for the period covering 1 April 2021 to 31 March 2022. [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s):- [recs] (1) that the 2021/2022 detailed financial analysis as at period 14 (31 March 2022) before transfers to reserves for each of the individual Resources, be noted. [1recs] 3. Background 3.1. The individual reports attached provide detailed information on each of the Resource Revenue Budgets for 2021/2022 as at 31 March 2022. The detailed papers cover the General Services and also the Housing Revenue Account. 3.2. As detailed in the Revenue Budget Monitoring Report included in these papers, as part of the probable outturn exercise, Resources were asked to forecast their position to 31 March 2022. As part of this exercise, Resources were asked to take all known commitments into account. The Revenue Budget Monitoring Report therefore includes the position before transfers to reserves and also, for information purposes, the position after taking into account the proposed transfers to reserves. 3.3. In relation to the information contained in this section of the Financial Resources Scrutiny Forum Papers, the Resource summaries replicate the before and after transfer to reserves position, while the information in the trends and variance analysis concentrates on the position before transfers to reserves at period 14. 3.4. The following information is provided for each Resource and the Housing Revenue Account: i An Executive Summary showing the top level position to date for each of the Services (as detailed in the Executive Committee Report) within the Resource and the Housing Revenue Account as at 31 March 2022 (Period 14). i Details of the most significant variances within the Resource and the Housing Revenue Account across Subjective headings and across Services as at 31 March 2022 (Period 14). 9
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i A line by line trend analysis of the total Resource expenditure and income across subjective headings as at 31 March 2022 (Period 14). 3.5. 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. 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. 7.2. There are no implications for sustainability in terms of the information contained in this report. 7. Equality Impact Assessment and Consultation Arrangements 7.1. 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. 7.2. There was also no requirement to undertake any consultation in terms of the information contained in this report. Paul Manning Executive Director (Finance and Corporate Resources) 24 August 2022 Link(s) to Council Values/Priorities/Outcomes i Accountable, Effective, Efficient and Transparent Previous References i None List of Background Papers i Revenue Ledger prints to 31 March 2022 Contact for Further Information If you would like to inspect the background papers or want further information, please contact:- Jackie Taylor, Head of Finance Ext: 5637 (Tel: 01698 455637) E-mail: jackie.taylor@southlanarkshire.gov.uk
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Appendix A South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 31 March 2022 (No.14) Community and Enterprise Resources Annual Forecast Annual Annual Actual Budget for Year Forecast Forecast to Period 14 Variance BEFORE Variance Variance Budget to 31/03/22 to 31/03/22 Transfers BEFORE AFTER Proportion BEFORE BEFORE Transfers Transfers to 31/03/22 Transfers Transfers Service Departments :- £m £m £m £m £m £m £m Facilities, Waste and Grounds 70.587 70.349 0.238 (0.140) 70.587 70.026 0.561 under Fleet, Environmental and Projects (0.462) 0.497 (0.959) (0.999) (0.462) 0.093 (0.555) over Leisure and Culture 20.155 20.122 0.033 0.033 20.155 20.115 0.040 under Planning and Economic Development 2.229 1.555 0.674 0.369 2.229 0.947 1.282 under Roads 22.070 23.400 (1.330) (1.330) 22.070 23.513 (1.443) over COVID-19 4.896 8.295 (3.399) (3.399) 4.896 8.073 (3.177) over Position before Transfers to Reserves 119.475 124.218 (4.743) (5.466) 119.475 122.767 (3.292) over Transfers to Reserves as at 31/03/22 0.000 1.215 (1.215) over Position After Transfers to Reserves at 31/03/22 119.475 123.982 (4.507) over 9
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Community and Enterprise Resources Variance Analysis 2021/22 (Period 14) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 2,085k under APT&C Basic/Superannuation/NI - 3,040k under Facilities, Streets, Waste and Grounds - 2,108k under Fleet, Environmental and Projects - 708k under Planning and Economic Development - 261k under Roads - 545k under COVID-19 - (582k) over The variance is mainly due to vacant posts and turnover, partially offset by staff working on COVID-19 based duties. Overtime - (879k) over Facilities, Streets, Waste and Grounds - (590k) over, Roads - (128k) over COVID-19 - (140k) over The variance is mainly within Waste due to the high seasonal number of bulky uplifts requests and replacement bins being delivered and also cover for staff absences. Within Roads, the overtime is mainly due to emergency works. In addition, overtime is being worked by staff on COVID-19 based duties. Additional Pension Costs - (67k) over Facilities, Streets, Waste and Grounds - (46k) over The overspend relates to the ongoing cost of early retirals.
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (761k) over Scottish Water - Metered Charges - (52k) over Facilities, Streets, Waste and Grounds - (34k) over The overspend mainly relates to previous years charges for the Castlehill transfer Station. Repairs and Maintenance - External Contractors - (181k) over Facilities, Streets, Waste and Grounds - (17k) over The overspend mainly relates to an upgrade of the CCTV system at the Castlehill Transfer. Planning and Economic Development - (53k) over The overspend is within Building Standards re dangerous buildings which is offset by an over recovery in income. Roads - (32k) over The overspend is mainly due to the costs of upkeep of the Depots at East Kilbride and Carnwath. COVID-19 - (82k) over The expenditure relates to the Carluke CA Site - Compactor installation due to the high volume of waste collected at the site due to Covid. Electricity - (232k) over Roads - (222k) over The overspend is due to higher than anticipated electricity costs for electric vehicle charging posts as a result of increased demand.
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont) Cleaning and Janitorial Supplies and Equipment - (177k) over COVID-19 - (161k) over The overspend relates to additional cleaning supplies required due to COVID19. Refuse Uplift - (57k) - over Facilities, Streets, Waste and Grounds - (57k) over The overspend mainly relates to charges for refuse uplifts within schools being greater than anticipated and also charity uplifts. Supplies and Services (1,667k) over Computer Equipment Purchase - (189k) over Fleet, Environmental and Projects - (76k) over The overspend is mainly due to Environmental Services systems support and maintenance costs. Roads - (76k) over The overspend is due to Road’s Services systems support and maintenance costs being greater than anticipated, mainly due to the upgrade in software within the Parking system. Equipment, Apparatus and Tools - (307k) over Facilities, Streets, Waste and Grounds - (367k) over The overspend is mainly within Facilities for the purchase of catering equipment for schools to replace old or defective equipment. Fleet, Environmental and Projects - 62k under The underspend is mainly due to lower than anticipated expenditure on equipment within the Fleet workshop and passenger services.
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont) Furnishings incl Crockery & Linen - (108k) over Facilities, Streets, Waste and Grounds - (108k) over The overspend relates to the replacement of old or defective light equipment, crockery and cutlery within Facilities Management Catering service. Materials - (1,582k) over Facilities, Streets, Waste and Grounds - (710k) over The overspend reflects an increased level of bin purchases due to the high demand for replacement bins and bins required for new housing developments. These costs are partially offset by an over recovery of income from the sale of bins. In addition, there was additional expenditure within both Streets and Grounds, offset by additional income and also underspends elsewhere within these services. Roads - (832k) over The overspend relates to an increased level of materials required for Roads and Lighting maintenance and also an increase in the price of materials.
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont) Foodstuff General - 370k under Facilities, Streets, Waste and Grounds - 376k under The underspend is due to a reduction in food purchases within the Catering service due to a reduction in school meal uptake. Protective Clothing - (120k) over Facilities, Streets, Waste and Grounds - (58k) over The overspend is mainly due to the requirement for new improved waterproof PPE for operatives within Waste. COVID-19 - (60k) over The overspend is due to increased requirement for protective clothing as a result of COVID19. Other Supplies and Services - 271k under Facilities, Streets, Waste and Grounds - 290k under The underspend relates to the balance of funding from universal free school meals and has been transferred to reserves to meet expenditure commitments. Major Supply of Electrical Power - 76k under Roads - 77k under The underspend mainly relates to a credit received in respect of previous year’s costs.
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (1,134k) over Fleet Services - Fuel - (254k) over Fleet, Environmental and Projects - (250k) over The overspend relates to expenditure on fuel being greater than budgeted and is offset by an over recovery of income. Pool Car Charges Rental - (54k) over COVID-19 - (34k) over The overspend is mainly due to the need for Pool Car usage during the Covid-19 pandemic. Licences - 78k under Fleet, Environmental and Projects - 78k under The underspend is due to a reduction in Heavy Goods Vehicle excise duty and is offset by an under recovery of income. Fleet Services - Repairs - (1,013k) over Fleet, Environmental and Projects - (1,034k) over The overspend is mainly due to higher than anticipated expenditure on outside repairs and materials/spares and the timing of the achievement of efficiencies within Fleet. Fleet Service Charges - Vehicle Maintenance - (170k) over Facilities, Streets, Waste and Grounds - 101k under The underspend is mainly within Streets due to a reduction in the number of vehicles requiring to be maintained.
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont) Fleet Service Charges - Vehicle Maintenance (cont) Fleet, Environmental and Projects - (71k) over The overspend is mainly due to the maintenance of accident damaged vehicles which is recovered through insurance claims. Roads - (173k) over The overspend is mainly due to higher than anticipated costs for ad-hoc repairs to vehicles. COVID-19 - (27k) over The overspend is due to the requirement for maintenance on Fleet vehicles being used by services as a result of COVID- 19. Fleet Services - Leasing - 128k under Facilities, Streets, Waste and Grounds - 106k under The underspend is mainly within Streets due to a reduction in the number of vehicles. Roads - 141k under The underspend is mainly due to a number of vehicles being retained and placed on extensions rather than new annual leases. COVID-19 - (116k) over The overspend is due to leased vehicles being retained on extensions to aid service delivery during COVID restrictions and recovery.
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont) Fleet Services - Hired Vehicles - 46k under Facilities, Streets, Waste and Grounds - 117k under The underspend is mainly due to less demand for external hired vehicles within Waste and Grounds. Roads - 46k under The underspend is due to the demand for external hires being less than anticipated. COVID-19 - (105k) over The overspend is due to additional vehicle hires to aid service delivery during COVID restrictions and recovery. Fleet Services - Fuel - 13k under Facilities, Streets, Waste and Grounds - (49k) over The overspend relates to additional service requests within Grounds and Waste which were offset by additional income. Fleet, Environmental and Projects - 130k under The underspend is due to the reduction in fuel usage in pool cars within Fleet services. COVID-19 - (90k) over The overspend relates to fuel usage by hired and leased vehicles used for service delivery as result of COVID-19.
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont) Hire of External Vehicles - 75k under Facilities, Streets, Waste and Grounds - 38k under The underspend is due to a decreased demand for the hire of external vehicles within the Street Cleansing Service. Roads - 37k under The underspend is due to a decreased demand for the hire of external vehicles within the Service. Administration Costs (84k) over Medicals - (71k) over Facilities, Streets, Waste and Grounds - (56k) over The overspend reflects a higher than anticipated level of medical referrals during the year. Payments to Other Bodies (8k) over Other Local Authorities - 31k under Fleet, Environmental and Projects - 51k under The underspend is due to lower than anticipated spend on scientific service samples within Environmental services. Roads - (18k) over The overspend is due to expenditure on Portakabin hires at the depots. Payment to Other Bodies - (65k) over Facilities, Streets, Waste and Grounds - 19k under The underspend reflects lower than anticipated payments to SEPA within Waste. Leisure - 20k under The underspend relates to the cancellation of the fireworks display at Strathclyde Park and has been used to support COVID expenditure.
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Other Bodies (cont) Payment to Other Bodies (cont) Roads - (117k) over The overspend is due to increased payments for West of Scotland Local Authorities, partially offset by an over recovery of income. Payment to Contractors (3,284k) over Payment to Trading Services - (180k) over Roads - (179k) over The overspend is due to higher than anticipated costs in respect of reactive maintenance within Street Lighting. Payment to Private Contractors - (3,110k) over Facilities, Streets, Waste and Grounds - 247k under The underspend is due to the increased level of income received for the disposal of fibres and containers within Waste. Fleet, Environmental and Projects - (43k) over The overspend mainly relates to an increase in clinical waste services which is offset by an over recovery in income. Roads - (1,708k) over The overspend results from an increased level of sub- contractors being used due to staff turnover during the year and also the level of specialist works required.
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (cont) Payment to Private Contractors (cont) COVID-19 - (1,605k) over The overspend is mainly due to cost associated with increased levels of domestic waste tonnage disposed of at Civic Amenity sites as a result of COVID-19. Income 1,648k over recovered Contributions from Other Bodies - 87k over recovered Facilities, Streets, Waste and Grounds - 31k over recovered The over recovery is due to retrospective rebates on food purchases within Facilities Management and for works carried out for the NHS and Biggar and District Heritage within the Countryside Ranger service. Fleet, Environmental and Projects - 45k over recovered The over recovery relates to income from Transport Scotland in relation to passenger services. Sales - General - (443k) under recovered Facilities, Streets, Waste and Grounds - (904k) under recovered The under recovery reflects a reduction in cash income from the sale of school meals within the Catering Service, partially offset by an over recovery from the sale of bins.
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont) Sales - General (cont) Roads - 461k over recovered The over recovery mainly relates to higher than anticipated income from construction consents within the Traffic Engineering section. Sales - Departments of the Authority - 63k over recovered Facilities, Streets, Waste and Grounds - 34k over recovered The over recovery relates to an increase in the sale of bins Roads - 29k over recovered The over recovery relates to rechargeable works carried out by the Lighting Section. Fees and Charges - General - (84k) under recovered Facilities, Streets, Waste and Grounds - (238k) under recovered The under recovery is mainly due to less income being recovered from private clients for Care of Gardens within Grounds as a result of COVID- 19 and the demand for bereavement services being less than anticipated. Planning and Economic Development - 1,106k over recovered The over recovery is mainly due to the level of Planning applications being greater than anticipated.
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont) Fees and Charges - General (cont) Roads - (977k) under recovered The under recovery of income is due to reduced income for parking charges and fines as a result of COVID-19. Fees and Charges - Departments of the Authority - 592k over recovered Facilities, Streets, Waste and Grounds - 287k over recovered The over recovery is mainly due to an increase in demand for additional service requests from Housing and Technical Resources for Waste and Street Cleansing Services. Fleet, Environmental and Projects - 102k over recovered The over recovery is due to the net effect of increased income from clinical waste within Environmental Services, partially offset by lower than anticipated services provided to other Resources for bus hire within Fleet. Planning and Economic Development - 34k over recovered The over recovery is mainly due to the a higher than anticipated level of Planning applications and building warrants from other Resources. Roads - 169k over recovered The over recovery is mainly due to higher levels of rechargeable works and is offset by additional expenditure.
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont) Fleet Services - (249k) under recovered Fleet, Environmental and Projects - (249k) under recovered The under recovery is due to lower than anticipated income from taxi inspections within Fleet due to COVID-19. There is also an under recovery of income from asset modification, road fund licences, fuel, casual hire and leasing, offset by reduced expenditure. Other Income - 151k over recovered Facilities, Streets, Waste and Grounds - 68k over recovered The over recovery mainly relates to rechargeable works within Grounds services. Fleet, Environmental and Projects - 133k over recovered The over recovery of income is mainly due to income recharged to manufacturers for vehicles being unavailable due to vehicle recalls. Roads - (41k) under recovered The under recovery mainly relates to less than anticipated income recovered from permits, partially offset by income from SPT Bus Stop Advertising. Recovery from Capital - (395k) under recovered Roads - (395k) under recovered The under recovery is due to a reduction in the level of works that have been undertaken. This is offset by an over recovery in Sales - General income above.
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont) Recharges - Departments of the Authority - 1,895k over recovered Roads - 1,914k over recovered The over recovery reflects greater than anticipated income for reactive maintenance and lighting works. * The underlined variances represent new variances since the last report.
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2021/22 SLC 21/22 2 TO DATE AMOUNT Under ` EMPLOYEE COSTS APT & C BASIC 69,059 66,049 3,010 under APT & C OVERTIME 1,496 2,375 (879) over APT & C SUPERANNUATION 11,507 11,662 (155) over APT & C NIC 5,609 5,424 185 under TRAVEL AND SUBSISTENCE 75 118 (43) over OTHER EMPLOYEE COSTS 552 546 6 under PENSION INCREASES 1,106 1,078 28 under ADDITIONAL PENSION COSTS 0 67 (67) over EMPLOYEE COSTS 89,404 87,319 2,085 under PROPERTY COSTS RATES 912 901 11 under SCOTTISH WATER - UNMETERED CHARGES 29 26 3 under SCOTTISH WATER - METERED CHARGES 100 152 (52) over RENT 757 772 (15) over SERVICE CHARGE 42 32 10 under FACTORING CHARGES 16 20 (4) over PROPERTY INSURANCE 288 286 2 under SECURITY COSTS 46 51 (5) over GROUND MAINTENANCE 8 9 (1) over GROUNDS MAINTENANCE ADDITIONAL WORKS 0 1 (1) over REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 160 197 (37) over REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS DIRECT CHARGE 1 0 1 under LIFE CYCLE MAINTENANCE 0 3 (3) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 358 539 (181) over GAS HEATING LEASE COSTS 0 1 (1) over ELECTRICITY - CONTRACT 449 681 (232) over GAS 86 88 (2) over HEATING OIL 14 13 1 under CLEANING CONTRACT 11 35 (24) over CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 366 543 (177) over HEALTH & HYGIENE MATERIALS 103 103 0 WINDOW CLEANING 1 0 1 under REFUSE UPLIFT 407 464 (57) over OTHER PROPERTY COSTS 20 18 2 under PROPERTY COSTS 4,174 4,935 (761) over SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 454 643 (189) over COMPUTER EQUIPMENT MAINTENANCE 75 112 (37) over I.T. EQUIPMENT MAINT-CONTRACT 287 316 (29) over I.T. ELECTRONIC MESSAGING 75 89 (14) over EQUIPMENT, APPARATUS AND TOOLS 726 1,033 (307) over SMALL TOOLS 107 38 69 under ADAPTATIONS FOR CLIENTS 0 10 (10) over FURNITURE - OFFICE 0 42 (42) over FURNISHINGS (INCL. CROCKERY & LINEN) 220 328 (108) over MATERIALS 7,939 9,521 (1,582) over MATERIALS, APPARATUS AND EQUIPMENT 16 10 6 under AUDIO VISUAL 0 1 (1) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 22 (20) over FOODSTUFFS - GENERAL 4,766 4,396 370 under PROTECTIVE CLOTHING & UNIFORMS 186 306 (120) over LAUNDRY COSTS 10 7 3 under OTHER SUPPLIES AND SERVICES 445 174 271 under MAJOR SUPPLY OF ELECTRICAL POWER 1,457 1,381 76 under DELIVERY CHARGE 1 4 (3) over SUPPLIES AND SERVICES 16,766 18,433 (1,667) over
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2021/22 SLC 21/22 2 TO DATE AMOUNT Under ` TRANSPORT AND PLANT PURCHASE OF PLANT 63 107 (44) over FLEET SERVICES - DRIVERS 58 58 0 FLEET SERVICES - FUEL 3,109 3,363 (254) over FLEET SERVICES - VEHICLE HIRE 1,589 1,623 (34) over POOL CAR CHARGES - RENTAL 56 109 (54) over POOL CAR CHARGES - FUEL 21 2 20 under POOL CAR CHARGES - ADDITIONAL COSTS 7 5 2 under OTHER TRANSPORT COSTS 64 94 (30) over TRANSPORT INSURANCE 93 93 0 LICENCES 491 413 78 under FLEET SERVICES - REPAIRS 1,474 2,487 (1,013) over PLANT SERVICES 19 10 9 under FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 4,233 4,403 (170) over FLEET SERVICE CHARGES - UNSCHEDULED LABOUR 0 5 (5) over FLEET SERVICE CHARGES - PLANT MAINTENANCE 261 238 24 under FLEET SERVICE CHARGES - ASSET MODIFICATION 70 30 40 under FLEET SERVICE CHARGES - LEASING 5,099 4,971 128 under FLEET SERVICE CHARGES - HIRED VEHICLES 1,048 1,002 46 under FLEET SERVICE CHARGES - CONTRACT HIRE 2 0 2 under FLEET SERVICE CHARGES - ROAD FUND LICENCE 224 186 38 under FLEET SERVICE CHARGES - FUEL 2,353 2,339 13 under FLEET SERVICE CHARGES - DRIVERS 101 103 (2) over HIRE OF EXTERNAL VEHICLES 76 1 75 under HIRE OF EXTERNAL PLANT 246 244 2 under HIRE OF SKIPS 17 19 (2) over STORAGE 0 3 (3) over TRANSPORT AND PLANT 20,774 21,908 (1,134) over ADMINISTRATION PRINTING AND STATIONERY 131 133 (2) over TELEPHONES 105 94 11 under MOBILE PHONES 64 82 (18) over ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 11 (3) over ADVERTISING - OTHER 84 89 (5) over POSTAGES/COURIERS 37 34 3 under MEMBERSHIP FEES/SUBSCRIPTIONS 50 43 7 under INSURANCE 260 261 (1) over MEDICAL COSTS 7 78 (71) over LEGAL EXPENSES 42 4 38 under HOSPITALITY / CIVIC RECOGNITION 2 2 0 INTERNET AGENCY FEES 15 27 (12) over SECURITY UPLIFT FEES 26 23 3 under OTHER ADMIN COSTS 4 4 0 TRAINING 4 38 (34) over ADMINISTRATION 839 923 (84) over PAYMENT TO OTHER BODIES SPTE: ANNUAL BUS SUBSIDY 1,788 1,788 0 SPTE: BUS OTHER 258 258 0 SPTE: FERRIES 29 29 0 SPTE: UNDERGROUND 1,318 1,318 0 SPTE: OTHER 1,727 1,706 21 under SPTE: MAINTENANCE OF BUS SHELTERS AND STOPS 131 131 0 OTHER LOCAL AUTHORITIES 95 64 31 under GRANTS TO VOLUNTARY ORGANISATIONS 22 20 2 under PAYMENTS TO VOLUNTARY ORGANISATIONS 39 39 0 PAYMENTS TO OTHER BODIES 24,337 24,402 (65) over EXTERNAL AUDIT FEES 3 0 3 under PAYMENT TO OTHER BODIES 29,747 29,755 (8) over PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 0 180 (180) over PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 300 2 under PAYMENT TO PRIVATE CONTRACTOR 39,613 42,723 (3,110) over PAYMENT TO INTERNAL CONSULTANTS 0 1 (1) over PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 19 14 5 under PAYMENT TO CONTRACTORS 39,934 43,218 (3,284) over
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2021/22 SLC 21/22 2 TO DATE AMOUNT Under ` TRANSFER PAYMENTS CONCESSIONARY FARES 604 604 0 TRANSFER PAYMENTS 604 604 0 FINANCING CHARGES LEASING CHARGES - FINANCE 0 19 (19) over I.T. EQUIPMENT LEASING-CONTRACT 184 252 (68) over FINANCING CHARGES 184 271 (87) over TOTAL EXPENDITURE 202,426 207,366 (4,940) over INCOME MILK SUBSIDIES FROM THE E.U. (55) (14) (41) under rec CONTRIBUTIONS FROM OTHER BODIES (17,607) (17,694) 87 over rec ERDF GRANT (200) (228) 28 over rec SALES - GENERAL (5,226) (4,783) (443) under rec SALES - DEPARTMENTS OF THE AUTHORITY (118) (181) 63 over rec FEES AND CHARGES - GENERAL (8,617) (8,533) (84) under rec FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (7,695) (8,287) 592 over rec ELECTIONS - ACCOMMODATION USE 0 (32) 32 over rec RENTAL INCOME (615) (627) 12 over rec FLEET SERVICES (11,696) (11,447) (249) under rec OTHER INCOME (4,174) (4,325) 151 over rec RECOVERY FROM CAPITAL (1,333) (938) (395) under rec RECHARGES - DEPARTMENTS OF THE AUTHORITY (25,615) (27,510) 1,895 over rec TOTAL INCOME (82,951) (84,599) 1,648 over rec NET EXPENDITURE 119,475 122,767 (3,292) over
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Appendix B South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 31 March 2022 (No.14) Education Resources Annual Forecast Annual Annual Actual Budget for Year Forecast Forecast to Period 14 Variance BEFORE Variance Variance Budget to 31/03/22 to 31/03/22 Transfers BEFORE AFTER Proportion BEFORE BEFORE Transfers Transfers to 31/03/22 Transfers Transfers Service Departments :- £m £m £m £m £m £m £m Education 365.619 358.413 7.206 (0.019) 365.619 357.754 7.865 under COVID-19 11.172 13.111 (1.939) (2.009) 11.172 12.856 (1.684) over Position before Transfers to Reserves 376.791 371.524 5.267 (2.028) 376.791 370.610 6.181 under Transfers to Reserves as at 31/03/22 0.000 7.883 (7.883) over Position After Transfers to Reserves at 31/03/22 376.791 378.493 (1.702) over 9
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Education Resources Variance Analysis 2021/22 (Period 14) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 3,066k under Teachers Basic / Superannuation / National Insurance - 892k under Schools - 916k under There is an underspend on the 2021/2022 learning recovery funding allocation for additional teachers which has been carried forward to meet the costs up to the end of the school term. APT&C Basic / Superannuation / National Insurance - 2,139k under Schools - 2,160k under The underspend mainly relates to Early Years posts and is the result of staff turnover and a delay in recruitment to fill posts. Specific grant funding was provided for the delivery of 1140 hours of Early Years and this element of the underspend has been carried forward to meet the cost of ELC expansion going forward. Property Costs (753k) over Electricity - (561k) over COVID - (561k) over The overspend is due to increased ventilation requirements within schools and establishments. Solid Fuel - (143k) over COVID - (143k) over The overspend reflects increased price and consumption within schools and establishments.
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services 4,132k under Aids for Clients - (90k) over Schools - (90k) over This overspend is due to the increased demand and cost for new equipment required by children in school with complex physical needs. Materials, Apparatus and Equipment - 812k under Schools - 815k under The underspend relates to schools carry forward, to be used in the April to June 2022 school session, as part of the Devolved Management Scheme in schools. Pupil Equity Fund - 2,591k under Schools - 2,591k under The underspend reflects the profile of Pupil Equity Fund (PEF) spend and commitment across the academic year in line with school improvement plans and has been carried forward to 2022/2023, to be used in the April to June 2022 school session. Protective Clothing and Uniforms - 109k under COVID - 108k under The underspend is due to less than anticipated expenditure incurred on PPE within schools and establishments throughout the financial year.
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont) Catering - 748k under Schools - 748k under Expenditure on the provision of lunches in Early Years establishments is lower than anticipated. This funding has been carried forward to meet the costs of Early Years expansion going forward. In addition, there is an underspend on the Breakfast Club programme. Transport and Plant (883k) over Pupil Transport - Special Educational Needs - (487k) over Schools - (487k) over This relates to the cost of transporting children to both mainstream and Special Education Needs schools. This is a demand led service and reflects increasing pupil numbers and costs. Pupil Transport - Strathclyde Passenger Transport - (408k) over Schools - (408k) over This is a demand led service and reflects the volume of children requiring mainstream transport to school and increased costs.
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Other Bodies (191k) over Other Local Authorities - (260k) over Schools - (260k) over The overspend is due to an increase in placements within other local authorities and is offset by an over recovery of income from other local authorities for placements within South Lanarkshire Council establishments. Payments to Other Bodies - 1,726k under Schools - 1,728k under The underspend is partly due to less than anticipated core Early Years spend. There is also an underspend on Early Years 1140 hours funding and this has been carried forward to meet the costs of ELC expansion going forward. Independent School Places - (1,827k) over Schools - (846k) over This overspend reflects the increased cost of placements for pupils with additional support needs in Independent Schools and is due to both an increase in the number of places and the cost of placements. COVID - (981k) over This overspend reflects the increased cost of placements for pupils with additional support needs in Independent Schools due to COVID.
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Other Bodies (cont) Speech and Language Therapy - (113k) over Schools - (113k) over This overspend reflects increased contract prices from the NHS based on the current number of sessions and also the level of service being provided. Counselling - 321k under Schools - 321k under The underspend reflects the profile of spend on Counselling Services across the academic year, which is due to continue in the April to June 2022 school session. Transfer Payments 113k under Footwear and Clothing Grants - 111k under Schools - 111k under The underspend reflects the expenditure on footwear and clothing grants during the year. Income 556k over recovered Contributions from Other Bodies - (131k) under recovered Schools - (131k) under recovered The under recovery reflects less than budgeted grant income and contributions across the Resource including Music, CQIS and Youth Employability Services.
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont) Contributions from Other Local Authorities - 371k over recovered Schools - 371k over recovered This over recovery reflects payments from other local authorities for placements within South Lanarkshire Council establishments. This over recovery offsets the cost of placements within other local authorities. Early Years Fees - 326k over recovered Early Years - 326k over recovered The over recovery in Early Years fees relates to an increased uptake of available nursery places beyond 1140 hours. * The underlined variances represent new variances since the last report.
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2021/2022 SLC 21/22 2 TO DATE AMOUNT Under EMPLOYEE COSTS TEACHERS BASIC 158,183 158,655 (472) over TEACHERS SUPERANNUATION 37,659 36,473 1,186 under TEACHERS NI 17,531 17,353 178 under DAILY TEACHERS BASIC 3,401 3,237 164 under TEACHERS TRAINING 458 481 (23) over APT&C BASIC 61,182 59,311 1,871 under APT&C OVERTIME 19 77 (58) over APT&C SUPERANNUATION 11,234 11,241 (7) over APT&C NIC 4,544 4,269 275 under SESSIONAL WORK 192 235 (43) over TRAVEL AND SUBSISTANCE 134 89 45 under OTHER EMPLOYEE COSTS 1,799 1,850 (51) over PENSION INCREASES 434 463 (29) over PREMATURE RETIRALS 4,660 4,597 63 under ADDITIONAL PENSION COSTS 0 33 (33) over EMPLOYEE COSTS 301,430 298,364 3,066 under PROPERTY COSTS RATES 14,508 14,533 (25) over SCOTTISH WATER - UNMETERED CHARGES 6 0 6 under SCOTTISH WATER - METERED (DRAINAGE) CHARGES 986 1,028 (42) over SCOTTISH WATER - METERED CHARGES 644 622 22 under RENT 246 239 7 under SERVICE CHARGE 45 68 (23) over PROPERTY INSURANCE 484 491 (7) over SECURITY COSTS 20 22 (2) over REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 26 37 (11) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 17 46 (29) over ADAPTIONS - INTERNAL CONTRACTORS 170 156 14 under GAS MAINTENANCE COSTS 0 1 (1) over ELECTRICITY - CONTRACT 3,753 4,314 (561) over GAS 2,239 2,239 0 HEATING OIL 71 80 (9) over SOLID FUEL 187 330 (143) over JANITOR SERVICE 68 47 21 under JANITORIAL SUPPLIES 2 0 2 under CLEANING CONTRACT 1,664 1,709 (45) over CLEANING OUTWITH CONTRACT 5 0 5 under CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 751 665 86 under HEALTH & HYGIENE MATERIALS 139 162 (23) over REFUSE UPLIFT 14 16 (2) over REMOVAL & STORAGE COSTS 1 1 0 OTHER PROPERTY COSTS 482 475 7 under ACCOMMODATION RECHARGE TO USERS 882 882 0 PROPERTY COSTS 27,410 28,163 (753) over SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 670 672 (2) over COMPUTER EQUIPMENT MAINTENANCE 0 10 (10) over COMPUTER EQUIPMENT RENTAL 1 0 1 under I.T. EQUIPMENT MAINT-CONTRACT 3,580 3,578 2 under I.T. ELECTRONIC MESSAGING 74 76 (2) over EQUIPMENT, APPARATUS AND TOOLS 58 71 (13) over SMALL TOOLS 9 9 0 AIDS FOR CLIENTS 114 204 (90) over FURNITURE - OFFICE 66 75 (9) over FURNITURE - GENERAL 124 133 (9) over FURNISHINGS (INCL. CROCKERY & LINEN) 13 13 0 MATERIALS 30 37 (7) over MATERIALS, APPARATUS AND EQUIPMENT 4,156 3,344 812 under PUPIL EQUITY FUNDING 2,608 17 2,591 under LIBRARY/RESOURCE CENTREMATERIALS 81 77 4 under AUDIO VISUAL 28 31 (3) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 19 24 (5) over TV LICENCES - EDUCATION 27 27 0 FOODSTUFFS - GENERAL 154 169 (15) over PROTECTIVE CLOTHING & UNIFORMS 325 216 109 under LAUNDRY COSTS 1 1 0 OTHER SUPPLIES AND SERVICES 64 40 24 under HEALTH AND SAFETY 3 2 1 under CATERING - CONTRACT 3,238 2,490 748 under CATERING - OUTWITH CONTRACT 6 2 4 under CATERING - EXTERNAL 21 22 (1) over ARTIST FEES / PERFORMING ARTS / ENTERTA 6 8 (2) over DELIVERY CHARGE 8 4 4 under SUPPLIES AND SERVICES 15,484 11,352 4,132 under
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2021/2022 SLC 21/22 2 TO DATE AMOUNT Under TRANSPORT AND PLANT POOL CAR CHARGES-RENTAL 13 25 (12) over OTHER TRANSPORT COSTS 3 1 2 under INSURANCE 3 3 0 FLEET SERVICE CHARGES - SCHEDULED MAINTENANCE 43 10 33 under FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 27 26 1 under FLEET SERVICE CHARGES - LEASING 52 53 (1) over FLEET SERVICE CHARGES - HIRED VEHICLES 9 17 (8) over FLEET SERVICE CHARGES - ROAD FUND LICENCES/MOT 4 7 (3) over FLEET SERVICE CHARGES - FUEL 68 102 (34) over FLEET SERVICE CHARGES - DRIVERS 1,095 1,101 (6) over FLEET SERVICE CHARGES - BUS ESCORTS 368 378 (10) over HIRE OF EXTERNAL VEHICLES 83 52 31 under HIRE OF EXTERNAL PLANT 0 1 (1) over HIRE OF SKIPS 10 12 (2) over EXTERNAL TRANSPORT CONTRACT 2 2 0 PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 5,193 5,680 (487) over PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 5,496 5,904 (408) over PUPIL TRANSPORT - OTHER 279 257 22 under TRANSPORT AND PLANT 12,748 13,631 (883) over ADMINISTRATION PRINTING AND STATIONERY 838 819 19 under TELEPHONES 218 206 12 under MOBILE PHONES 29 38 (9) over ADVERTISING - OTHER 14 9 5 under POSTAGES/COURIERS 67 57 10 under MEMBERSHIP FEES/SUBSCRIPTIONS 333 339 (6) over INSURANCE 76 76 0 MEDICAL COSTS 24 35 (11) over LEGAL EXPENSES 0 3 (3) over HOSPITALITY / CIVIC RECOGNITION 4 5 (1) over SECURITY UPLIFT FEES 7 7 0 OTHER ADMIN COSTS 4 5 (1) over CONFERENCES - OFFICIALS (incl associated costs) 52 0 52 under TRAINING 437 441 (4) over ADMINISTRATION 2,103 2,040 63 under PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 0 29 (29) over OTHER LOCAL AUTHORITIES 1,178 1,438 (260) over SCOTTISH QUALIFICATIONS AUTHORITY 1,563 1,554 9 under PAYMENTS TO VOLUNTARY ORGANISATIONS 29 29 0 PAYMENTS TO OTHER BODIES 19,234 17,508 1,726 under AGENCY FEES - COLLECTION OF COUNCIL TAX 0 3 (3) over INDEPENDENT SCHOOL PLACES 3,907 5,734 (1,827) over CONTRACT SPEECH THERAPY 678 791 (113) over SCHOOL ACTIVITIES 268 276 (8) over RESEARCH GRANTS - EDUCATION 40 40 0 PARENT COUNCILS (PREV.SCHOOL BOARDS) 26 6 20 under P.E. FACILITIES 15 8 7 under ACTIVITIES PROGRAMME 716 732 (16) over COUNSELLING 948 627 321 under COPYRIGHT AGREEMENT 189 186 3 under VAT FREE EXCURSIONS - EDUCATION 1 22 (21) over PRIVATE INDIVIDUALS - GENERAL 26 26 0 PAYMENT TO OTHER BODIES 28,818 29,009 (191) over PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 35,833 35,774 59 under PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SE 3 3 0 PAYMENT TO CONTRACTORS 35,836 35,777 59 under TRANSFER PAYMENTS EDUCATION MAINTENANCE ALLOWANCE 994 994 0 FOOTWEAR & CLOTHING GRANTS 1,877 1,766 111 under WORK EXPERIENCE 2 0 2 under TRANSFER PAYMENTS 2,873 2,760 113 under
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2021/2022 SLC 21/22 2 TO DATE AMOUNT Under FINANCING CHARGES LEASING CHARGES - OPERATIONAL 6 4 2 under I.T. EQUIPMENT LEASING - CONTRACT 340 323 17 under FINANCING CHARGES 346 327 19 under TOTAL EXPENDITURE 427,048 421,423 5,625 under INCOME GOVERNMENT GRANT - GAELIC EDUCATION (170) (170) 0 GOVERNMENT GRANTS - OTHER EDUCATION GRANTS (44,551) (44,556) 5 over rec MILK SUBSIDIES FROM THE SCOTTISH OFFICE (66) (57) (9) under rec CONTRIBUTIONS FROM OTHER BODIES (1,922) (1,791) (131) under rec ESF GRANT (471) (471) 0 FEES AND CHARGES - GENERAL 0 (1) 1 over rec FEES AND CHARGES - OTHER LOCAL AUTHORITIES (1,358) (1,729) 371 over rec PLAYGROUP ACCOMMODATION CHARGE (25) (14) (11) under rec EARLY YEARS FEES (695) (1,021) 326 over rec RENTAL INCOME (20) (15) (5) under rec COURSE FEES (72) (72) 0 INSURANCE RECOVERIES 0 (6) 6 over rec OTHER INCOME (24) (27) 3 over rec ACCOMMODATION INCOME FROM USERS (883) (883) 0 INCOME (50,257) (50,813) 556 over rec NET EXPENDITURE 376,791 370,610 6,181 under
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Appendix C South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 31 March 2022 (No.14) Finance and Corporate Resources Annual Forecast Annual Annual Actual Budget for Year Forecast Forecast to Period 14 Variance BEFORE Variance Variance Budget to 31/03/22 to 31/03/22 Transfers BEFORE AFTER Proportion BEFORE BEFORE Transfers Transfers to 31/03/22 Transfers Transfers Service Departments :- £m £m £m £m £m £m £m Finance Services (Strategy) 2.340 2.340 0.000 0.000 2.340 2.318 0.022 under Finance Services (Transactions) 18.133 17.999 0.134 0.134 18.133 17.897 0.236 under Audit and Compliance Services 0.394 0.394 0.000 0.000 0.394 0.154 0.240 under Information Technology Services 4.733 4.790 (0.057) (0.057) 4.733 5.914 (1.181) over Communications and Strategy Services 2.547 2.682 (0.135) (0.135) 2.547 2.760 (0.213) over Administration and Licensing Services 4.207 4.646 (0.439) (0.502) 4.207 4.658 (0.451) over Personnel Services 11.384 10.870 0.514 0.464 11.384 9.184 2.200 under COVID-19 0.000 8.624 (8.624) (8.624) 0.000 8.209 (8.209) over Position before Transfers to Reserves 43.738 52.345 (8.607) (8.720) 43.738 51.094 (7.356) over Transfers to Reserves as at 31/03/22 0.000 0.873 (0.873) over Position After Transfers to Reserves at 31/03/22 43.738 51.967 (8.229) over 9
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Finance and Corporate Resources Variance Analysis 2021/22 (Period 14) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 68k under APT&C Basic / Superannuation / National Insurance - 150k under Audit - (88k) over IT Services - (364k) over Administration, Legal and Licensing Services - (107k) over These overspends are due to lower than anticipated staff turnover across the Services. Finance Services (Transactions) - 373k under The underspend is due to vacant posts within Benefits and Revenues and also within the customer service centre. This is partly offset by the overspend on overtime and an under recovery of income Communications and Strategy - 133k under The variance is due to vacancies which are being considered in line with service requirements. Personnel Services - 740k under The variance in employee costs reflects the underspend in employability and funded projects. COVID-19 - (513k) over The overspend reflects additional staff costs including the administration of Self Isolation and pandemic payments.
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont) Overtime - (339k) over Finance Services (Transactions) - (178k) over The overspend is due to overtime within Benefits and Revenues to cover vacancies and for staffing requirements within the 24 hour control centre and is offset by the underspend in Basic Pay COVID-19 - (123k) over The overspend relates to staffing in relation to the processing of COVID-19 grant payments. Other Employee Costs - 339k under Personnel Services - 338k under The underspend reflects the level of Modern Apprentices during the year. Pension Increases / Additional Pension Costs - (103k) over Finance Services (Transactions) - (28k) over IT Services (31k) over Personnel Services - (35k) over The overspends reflect the ongoing cost of early retirals and these have been managed within the overall budget.
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (774k) over Electricity - 294k under IT Services - 281k under This underspend reflects the closure of the Caird Data Centre. The underspend has been to offset the costs of the new cloud hosting service. Budgets will be realigned in the new financial year. Fixtures and Fittings - (1,012k) over COVID-19 - (1,006k) over The overspend relates to additional Scottish Welfare payments as a result of COVID-19 and is offset by Scottish Government funding. Supplies and Services (5,983k) over Computer Equipment Purchase - (293k) over Finance Services (Transactions) - (115k) over IT Services - (73k) over Administration, Legal and Licensing Services - (53k) over The overspend reflects the current requirement for IT contract payments. Computer Equipment Maintenance - 90k under IT Services - 63k under The underspend is due to less than anticipated maintenance and project support costs.
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont) IT Equipment Maintenance - Contract - 130k under IT Services - 141k under The underspend is due to less than anticipated maintenance and project support costs and has been used to manage the cost of the new cloud hosting service. Budgets will be realigned in the new financial year. Foodstuffs - General - (72k) over COVID-19 - (99k) over The overspend relates to the Foodbank expenditure and is offset by Scottish Government funding. Other Supplies and Services - (5,767k) over COVID-19 - (5,724k) over This overspend relates mainly to the costs of spring hardship and low income pandemic payments and is offset by Scottish Government funding. Free School Meals - COVID19 - (123k) over COVID-19 - (123k) over The overspend relates mainly to the provision of school meals to those children self- isolating and is offset by Scottish Government funding. Administration Costs (1,153k) over Telephones - 216k under IT Services - 205k under This underspend relates to lower than anticipated telephone expenditure and is partially offset by an under recovery of income.
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Subjective Head Variance Subjective line Service / amount Explanation Administration Costs (cont) Mobile Phones - (248k) over IT Services - (229k) over The overspend reflects the demand for handsets across all Resources and is offset by additional income from recharges. Other Admin Costs - (1,075k) over IT Services - (738k) over The overspend reflects the cost of the new cloud hosting service. Budgets will be realigned in the new financial year. Members Allowances - 97k under Administration, Legal and Licensing Services - 97k under The underspend mainly relates to a reduction in travel due to COVID-19. Training - (55k) over Personnel Services (46k) over This overspend relates to external supported employment training and is offset by additional income. Payment to Other Bodies 245k under Grants to Voluntary Organisations - 166k under Administration, Legal and Licensing Services - 166k under The underspend reflects a reduction in the uptake of grants to voluntary organisations. A transfer to reserves was made to meet commitments in 2022/2023.
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies (cont) Payments to Other Bodies - 232k under Personnel Services - 575k under The underspend reflects the timing of the commencement of employability programs due to COVID. The underspend within employability was transferred to reserves to meet commitments going forward. COVID-19 - (408k) over This is payments made to third sector organisations during the pandemic and is offset by Scottish Government COVID funding. Private Individuals - General - (106k) over COVID-19 - (100k) over This reflects financial assistance being provided to tenants and is offset by Scottish Government funding. Transfer Payments 1,823k under Rent Allowance - 3,207k under Finance Services (Transactions) - 3,207k under The underspend reflect the level of Housing Benefit payments for private housing tenants and is offset by an under recovery of income.
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Subjective Head Variance Subjective line Service / amount Explanation Transfer Payments (cont) Rent Rebate - (1,384k) over Finance Services (Transactions) - (1,196k) over This overspend reflects the level of Housing Benefit payments for council housing tenants. In addition, there is an overspend on Discretionary Housing Payments (DHP), offset by an over recovery of DHP income. COVID-19 - (188k) over The overspend relates to the benefits associated with additional accommodation requirements due to COVID- 19. Income (1,587k) under recovered Non-Relevant Government Grant - 358k over recovered COVID-19 - 358k over recovered The over recovery relates to Scottish Government funding for the administration of the payments of business support and self isolation support payments, offset by employee cost expenditure. Statutory Additions - Cost of Collection - (58k) under recovered Finance Services (Transactions) - (58k) under recovered The under recovery is due to a reduction in the number of cases going to the reminder stage and subsequently progressing to summary warrant. As a result, there has been a reduction in income from penalty charges.
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont) Rent Rebates Subsidy - (691k) under recovered Finance Services (Transactions) - (691k) under recovered This under recovery reflects the level of Housing Benefit for council housing tenants. Rent Allowance Subsidy - (3,089k) under recovered Finance Services (Transactions) - (3,089k) under recovered This under recovery reflects the level of Housing Benefit for private housing tenants and is offset by an underspend on Transfer Payments. DHP - 1,921k over recovered Finance Services (Transactions) - 1,921k over recovered The over recovery relates to income from the Department of Works and Pensions for Discretionary Housing Payments and is offset by additional rent rebate expenditure (see Transfer Payments). Contributions from Other Bodies - 408k over recovered Finance Services (Transactions) - 80k over recovered The over recovery relates to the receipt of Payment Deduction Project (PDP) income from the Department of Work and Pensions in relation to the recovery of Housing Benefit overpayments.
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* The underlined variances represent new variances since the last report Subjective Head Variance Subjective line Service / amount Explanation Income (cont) Contributions from Other Bodies (cont) Personnel Services - 328k over recovered The over recovery reflects the timing of receipt of income for externally funded projects. European Social Fund (ESF) Grant - 375k over recovered Audit Services - 103k over recovered, Personnel Services - 272k over recovered This over recovery reflects the recovery of management fee income plus additional income received from Europe as a consequence of an increase in the intervention rate on previous year claims. Sales - General - (89k) under recovered Personnel Services - (89k) under recovered The under recovery relates to reduced income at the Coalyard and Cafés due to reduced footfall and is offset by reduced expenditure. Fees and Charges - General - (52k) under recovered Administration, Legal and Licensing Services - (112k) under recovered The under recovery of income is primarily due to the current uptake of licenses for private hire operators which is lower than anticipated. Fees and Charges - Departments of the Authority - (503k) under recovered Communications and Strategy - (438k) under recovered The under recovery reflects lower than anticipated income from recharges to other Resources, offset by a reduction in expenditure.
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2021/2022 SLC 21/22 2 TO DATE AMOUNT Under EMPLOYEE COSTS APT & C BASIC 26,309 26,574 (265) over APT & C OVERTIME 45 384 (339) over APT & C SUPERANNUATION 5,307 4,937 370 under APT & C NIC 2,559 2,514 45 under MANUAL BASIC 15 14 1 under TRAVEL AND SUBSISTANCE 34 14 20 under OTHER EMPLOYEE COSTS 475 136 339 under PENSION INCREASES 832 911 (79) over ADDITIONAL PENSION COSTS 0 24 (24) over EMPLOYEE COSTS 35,576 35,508 68 under PROPERTY COSTS RATES 109 93 16 under SCOTTISH WATER - METERED CHARGES 9 6 3 under RENT 50 87 (37) over SERVICE CHARGE 2 1 1 under FEU DUTIES 1 0 1 under PROPERTY INSURANCE 4 3 1 under SECURITY COSTS 103 166 (63) over REPAIRS & MAINTENANCE - INTERNAL CONTRATOR 1 4 (3) over REPAIRS & MAINTENANCE - EXTERNAL CONTRATOR 2 0 2 under ELECTRICITY - CONTRACT 440 146 294 under GAS 14 6 8 under MULTI-STOREY HEAT/LIGHT 0 1 (1) over FIXTURE & FITTINGS 1,736 2,748 (1,012) over CLEANING CONTRACT 0 3 (3) over CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 2 0 2 under HEALTH & HYGIENE MATERIALS 40 22 18 under REFUSE UPLIFT 2 0 2 under OTHER PROPERTY COSTS 17 20 (3) over PROPERTY COSTS 2,532 3,306 (774) over SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 2,445 2,738 (293) over COMPUTER EQUIPMENT MAINTENANCE 3,612 3,522 90 under I.T. EQUIPMENT MAINT - CONTRACT 647 517 130 under I.T. ELECTRONIC MESSAGING 131 150 (19) over EQUIPMENT, APPARATUS AND TOOLS 205 136 69 under SUPPLIES FOR CLIENTS 233 196 37 under FURNITURE - OFFICE 0 5 (5) over MATERIALS 79 101 (22) over MATERIALS, APPARATUS AND EQUIPMENT 0 5 (5) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 6 5 1 under FOODSTUFFS - GENERAL 84 156 (72) over PROTECTIVE CLOTHING & UNIFORMS 7 14 (7) over OTHER SUPPLIES AND SERVICES 5,459 11,226 (5,767) over CATERING - OUTWITH CONTRACT 6 0 6 under OUTSOURCED MAIL 134 137 (3) over FREE SCHOOL MEALS - COVID 19 0 123 (123) over SUPPLIES AND SERVICES 13,048 19,031 (5,983) over TRANSPORT AND PLANT POOL CAR CHARGES - RENTAL 24 19 5 under POOL CAR CHARGES - FUEL 5 0 5 under FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 2 1 1 under FLEET SERVICE CHARGES - LEASING 5 3 2 under FLEET SERVICE CHARGES - HIRED VEHICLES 0 5 (5) over FLEET SERVICE CHARGES - ROAD FUND LICENCES/MOT 1 0 1 under FLEET SERVICE CHARGES - FUEL 2 1 1 under FLEET SERVICE CHARGES - DRIVERS 37 56 (19) over HIRE OF EXTERNAL VEHICLES 0 1 (1) over TRANSPORT AND PLANT 76 86 (10) over
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2021/2022 SLC 21/22 2 TO DATE AMOUNT Under ADMINISTRATION PRINTING AND STATIONERY 573 547 26 under TELEPHONES 1,789 1,573 216 under MOBILE PHONES 394 642 (248) over ADVERTISING - RECRUITMENT 18 50 (32) over ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 1 0 0 ADVERTISING - OTHER 138 112 26 under POSTAGES/COURIERS 871 896 (25) over SMS MESSAGING 0 6 (6) over MEMBERSHIP FEES/SUBSCRIPTIONS 233 316 (82) over INSURANCE 139 140 (1) over MEDICAL COSTS 141 178 (37) over LEGAL EXPENSES 218 187 31 under HOSPITALITY / CIVIC RECOGNITION 30 16 14 under GIRO BANK AGENCY FEES 2 0 2 under PAYPOINT AGENCY FEES 87 73 14 under INTERNET AGENCY FEES 0 2 (2) over SECURITY UPLIFT FEES 6 2 4 under OTHER ADMIN COSTS 4,535 5,610 (1,075) over MEMBERS ALLOWANCES 1,762 1,665 97 under CONFERENCES - MEMBERS (incl associated costs) 9 6 3 under CONFERENCES - OFFICIALS (incl associated costs) 9 3 6 under TRAINING 1,117 1,172 (55) over VOLUNTEERS' EXPENSES 0 3 (3) over INTERNAL SUPPORT SERVICES ALLOCATION 42 68 (26) over ADMINISTRATION 12,114 13,267 (1,153) over PAYMENT TO OTHER BODIES MANAGEMENT AND TECHNOLOGY TRAINING GRANT 4 4 0 YOUTH EMPLOYMENT TRAINING INITIATIVE 2 2 0 GRANTS TO VOLUNTARY ORGANISATIONS 678 512 166 under PAYMENTS TO OTHER BODIES 9,817 9,585 232 under EXTERNAL AUDIT FEES 516 535 (19) over BUSINESS GRANTS - COVID 19 4,780 4,808 (28) over PRIVATE INDIVIDUALS - GENERAL 8 114 (106) over PAYMENT TO OTHER BODIES 15,805 15,560 245 under PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 41 56 (15) over PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 231 249 (18) over PAYMENT TO CONTRACTORS 272 305 (33) over TRANSFER PAYMENTS RENT ALLOWANCE 27,581 24,374 3,207 under RENT REBATES 40,504 41,888 (1,384) over TRANSFER PAYMENTS 68,085 66,262 1,823 under FINANCING CHARGES LEASING CHARGES - OPERATIONAL 31 31 0 I.T. EQUIPMENT LEASING-CONTRACT 1,041 993 48 under FINANCING CHARGES 1,072 1,024 48 under TOTAL EXPENDITURE 148,580 154,349 (5,769) over
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2021/2022 SLC 21/22 2 TO DATE AMOUNT Under INCOME NON RELEVANT GOVERNMENT GRANT (14,163) (14,521) 358 over rec STATUTORY ADDITIONS - COST OF COLLECTION (740) (682) (58) under rec RENT REBATES SUBSIDY (37,091) (36,400) (691) under rec RENT ALLOWANCE SUBSIDY (27,067) (23,978) (3,089) under rec DWP SUBSIDY (1,138) (1,152) 14 over rec DHP 0 (1,921) 1,921 over rec CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (120) (149) 29 over rec CONTRIBUTIONS FROM OTHER BODIES (345) (753) 408 over rec LOTTERY GRANTS 0 (4) 4 over rec ESF GRANT (1,345) (1,720) 375 over rec SALES - GENERAL (90) (1) (89) under rec SALES - DEPARTMENTS OF THE AUTHORITY (32) (13) (19) under rec FEES AND CHARGES - GENERAL (4,244) (4,192) (52) under rec CHARGES TO HEALTH BOARDS (38) (45) 7 over rec FEES AND CHARGES - OTHER BODIES (245) (209) (36) under rec FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,810) (2,307) (503) under rec RENTAL INCOME (2) 0 (2) under rec HOME LOANS REPAYMENTS (17) (7) (10) under rec BIRTH REGISTRATION (36) (12) (24) under rec DEATH REGISTRATION (71) (48) (23) under rec MARRIAGE STATUTORY FEES (98) (76) (22) under rec EXTRACT ISSUE (96) (105) 9 over rec MARRIAGES (75) (55) (20) under rec CITIZENSHIP CEREMONIES (10) (9) (1) under rec CIVIL PARTNERSHIPS 0 (1) 1 over rec COMMITMENT CEREMONIES 0 (1) 1 over rec NATIONAL CHECKING SERVICE (38) 0 (38) under rec OTHER INCOME (8,308) (8,225) (83) under rec REALLOCATION OF CENTRAL SUPPORT COSTS (6,548) (6,594) 46 over rec REALLOCATION OF SUPPORT COSTS (75) (75) 0 INCOME (104,842) (103,255) (1,587) under rec NET EXPENDITURE 43,738 51,094 (7,356) over
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Appendix D South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 31 March 2022 (No.14) Housing and Technical Resources Annual Forecast Annual Annual Actual Budget for Year Forecast Forecast to Period 14 Variance BEFORE Variance Variance Budget to 31/03/22 to 31/03/22 Transfers BEFORE AFTER Proportion BEFORE BEFORE Transfers Transfers to 31/03/22 Transfers Transfers Service Departments :- £m £m £m £m £m £m £m Housing Services 8.896 8.942 (0.046) (0.046) 8.896 8.861 0.035 under Property Services 8.822 8.487 0.335 0.046 8.822 8.459 0.363 under COVID-19 0.423 1.441 (1.018) (1.018) 0.423 1.362 (0.939) over Position before Transfers to Reserves 18.141 18.870 (0.729) (1.018) 18.141 18.682 (0.541) over Transfers to Reserves as at 31/03/22 0.000 0.398 (0.398) over Position After Transfers to Reserves at 31/03/22 18.141 19.080 (0.939) over 9
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Housing and Technical Resources (excl HRA) Variance Analysis 2021/22 (Period 14) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (120k) over APT&C Basic / Overtime / Superannuation / National Insurance - 1,216k under Property Services - 1,262k under The variance relates to vacancies which are actively being recruited or being held whilst service requirements are determined. Manual Basic / Overtime / Superannuation / National Insurance - (1,375k) over Property Services - (1,340k) over The variance reflects the level of trade operatives and overtime required to meet service demands. Property Costs (968k) over Rates - (81k) over COVID-19 - (69k) over The overspend relates to the cost for additional temporary accommodation to meet increased demand as a result of COVID-19. Rent - (236k) over Property Services - (98k) over The overspend relates to additional accommodation and storage unit required to meet service demands and final rental costs for office accommodation unit now vacated. COVID-19 - (115k) over The overspend relates to the cost for additional temporary accommodation to meet increased demand as a result of COVID-19.
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont) Service Charges - (441k) over COVID-19 - (438k) over The overspend relates to expenditure on Shopping Centres within the Estates portfolio due to COVID-19. Other Accommodation Costs - (304k) over Housing Services - (304k) over The overspend relates to the cost for temporary accommodation to meet current demand. This has been managed within the overall service budget. Security Costs - 154k under Property Services - 129k under The level of security required varies depending on the workload demands and timing of capital and revenue works. Repairs and Maintenance - Internal Contractor / External Contractor - (114k) over Housing Services - (209k) over The overspend relates to the cost of works on temporary accommodation to meet current demand. This has been managed within the overall service budget. Property Services - 100k under The underspend relates to lower than anticipated expenditure within Estates and has been used to manage overspends elsewhere in the budget.
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont) Housing - Rent W/O Unlet Periods - (249k) over COVID-19 - (277k) over The overspend relates to the cost for additional temporary accommodation to meet increased demand as a result of COVID-19. Rent W/o Bad Periods - 151k under All Services - 151k under The underspend reflects a lower than anticipated level of bad debt provision across the Resource. Fixtures and Fittings - (124k) over Housing Services - (34k) over COVID-19 - (88k) over The overspend reflects the current demand for the various elements of Furnishing assistance for temporary accommodation and also expenditure as a result of COVID-19. Cleaning Contract - (73k) over Property Services - (68k) over The level of cleaning required varies depending on the workload demands and timing of capital and revenue works. The expenditure was higher than anticipated due to the volume and level of voids. Refuse Uplifts - 360k under Property Services - 360k under The level of uplifts varies depending on the workload demands and timing of capital and revenue works. The level of uplifts required was lower due to COVID-19 lockdown.
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services 3,248k under IT Equipment Maint - Contract - 120k under Property Services - 114k under The cost of the IT systems within Property Services were lower than anticipated reflecting the age of the current system. A new system is under development. Materials - 3,067k under Property Services - 3,041k under Expenditure on materials varies depending on the workload demands and timing of works on a wide variety of capital and revenue works. These were lower overall reflecting reduced work levels due to Covid-19 however, this is partially offset by increasing prices on materials. Transport and Plant 593k under Fleet Services Charges (All lines) - 350k under Property Services - 306k under The underspend is mainly due to a reduction in fuel consumption as a result of lockdown restrictions on operatives’ travel. Hire of Plant / Scaffolding / Skips - 272k under Property Services - 272k under Expenditure on hires varies depending on the workload demands and timing of works on a wide variety of capital and revenue works. These were lower due to COVID-19 lockdown.
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Other Bodies 428k under Payments to Other Bodies - (158k) over COVID-19 - (224k) over The overspend relates to the cost for additional temporary accommodation to meet increased demand as a result of COVID-19. Assistance to Home Owners - 483k under Property Services - 483k under This variance reflects a lower than anticipated demand for owners grants relating to the participation in the Housing Investment projects. The level of demand has been partially impacted by COVID-19. Payments to Contractors 5,608k under Payments to Private Contractors - 5,849k under Property Services - 5,673k under Expenditure on contractor payments varies depending on the workload demands and timing of works on a wide variety of capital and revenue works. These are lower due to COVID-19. Housing Services - 176k under The underspend relates to commissioned services in the Homelessness budget where expenditure varies according to service requirements. The underspend offsets expenditure in property costs.
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Contractors (cont) Payments to External Consultants - (237k) over Property Services - (236k) over This overspend reflects the requirement to purchase external professional services within the Projects team, to meet service demands. Income (9,162k) under recovered Fees and Charges - General - (100k) under recovered Property Services - (115k) under recovered This reflects the current level of income for the Estates portfolio from service charges. Rental Income - (389k) under recovered Property Services - (396k) under recovered This reflects the current level of income for the Estates portfolio for rental charges. House Rents - 424k over recovered Housing Services - 98k over recovered This over recovery relates mainly to rent from temporary accommodation stock. COVID-19 - 326k over recovered The over recovery relates to income for the provision of additional temporary accommodation as a result of COVID-19. This partially offsets additional expenditure.
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont) Recovery from Capital / Recharges - Departments of the Authority - (9,053k) under recovered Property Services - (9,053k) under recovered The level of income recovered varies depending on the workload and the timing of a wide variety of major capital projects and is offset by a reduction in expenditure. These are lower due to COVID-19. The income includes a recharge to the HRA and capital for fixed costs of the Project Services. * The underlined variances represent new variances since the last report
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2020/21 2021/22 TO DATE AMOUNT Under EMPLOYEE COSTS APT & C BASIC 14,792 13,914 878 under APT & C OVERTIME 186 263 (77) over APT & C SUPERANNUATION 2,864 2,583 281 under APT & C NIC 1,541 1,407 134 under MANUAL BASIC 17,731 18,295 (564) over MANUAL OVERTIME 545 1,167 (622) over MANUAL SUPERANNUATION 3,413 3,485 (72) over MANUAL NIC 1,791 1,908 (117) over TRAVEL AND SUBSISTANCE 28 22 6 under OTHER EMPLOYEE COSTS 140 111 29 under PENSION INCREASES 602 594 8 under ADDITIONAL PENSION COSTS 13 17 (4) over EMPLOYEE COSTS 43,646 43,766 (120) over PROPERTY COSTS RATES 2,126 2,207 (81) over SCOTTISH WATER - UNMETERED CHARGES 12 15 (3) over SCOTTISH WATER - METERED CHARGES 241 206 35 under RENT 1,263 1,499 (236) over SERVICE CHARGE 141 582 (441) over FACTORING CHARGES 9 (1) 10 under OTHER ACCOMMODATION COSTS 2,434 2,738 (304) over BED AND BREAKFAST 27 3 24 under PROPERTY INSURANCE 295 285 10 under SECURITY COSTS 325 171 154 under GROUND MAINTENANCE 52 61 (9) over GROUNDS MAINTENANCE ADDITIONAL WORKS 10 7 3 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 2,759 2,962 (203) over REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 0 1 (1) over LIFE CYCLE MAINTENANCE 3,558 3,558 0 - REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 381 291 90 under ADAPTIONS - INTERNAL CONTRACTORS 0 25 (25) over HOUSING - RENT FREE ACCOMMODATION 0 3 (3) over HOUSING - RENT W/O UNLET PERIODS 679 928 (249) over HOUSING - RENT W/O BAD PERIODS 817 666 151 under ASBESTOS 0 8 (8) over ELECTRICITY - CONTRACT 995 998 (3) over ELECTRICITY - NON CONTRACT 29 7 22 under GAS 237 244 (7) over HEATING OIL 12 14 (2) over FIXTURE & FITTINGS 850 974 (124) over JANITOR SERVICE 164 152 12 under CLEANING CONTRACT 355 428 (73) over CLEANING OUTWITH CONTRACT 0 (3) 3 under CLEANING MATERIALS 10 5 5 under WINDOW CLEANING 2 2 0 - PEST CONTROL 6 8 (2) over REFUSE UPLIFT 405 45 360 under REMOVAL & STORAGE COSTS 51 102 (51) over OTHER PROPERTY COSTS 512 494 18 under OFFICE ACCOM-FACILITIES MANAGEMENT 1,113 1,146 (33) over ACCOMMODATION RECHARGE TO USERS 33 40 (7) over PROPERTY COSTS 19,903 20,871 (968) over
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2020/21 2021/22 TO DATE AMOUNT Under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 478 472 6 under COMPUTER EQUIPMENT MAINTENANCE 6 4 2 under I.T. EQUIPMENT MAINT-CONTRACT 222 102 120 under EQUIPMENT, APPARATUS AND TOOLS 46 17 29 under ADAPTATIONS FOR CLIENTS 500 502 (2) over FURNITURE - OFFICE 0 11 (11) over FURNITURE - GENERAL 0 7 (7) over FURNISHINGS 0 9 (9) over MATERIALS 12,805 9,738 3,067 under AUDIO VISUAL 10 0 10 under PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 2 under TV LICENCES - EDUCATION 1 1 0 - FOODSTUFFS - GENERAL 2 3 (1) over PROTECTIVE CLOTHING & UNIFORMS 44 27 17 under OTHER SUPPLIES AND SERVICES 83 47 36 under HEALTH AND SAFETY 1 3 (2) over CATERING - CONTRACT 1 3 (2) over OUTSOURCED MAIL 0 6 (6) over DELIVERY CHARGE 0 2 (2) over BULK BUYING DISCOUNT 0 (1) 1 under SUPPLIES AND SERVICES 14,201 10,953 3,248 under TRANSPORT AND PLANT PURCHASE OF PLANT 125 155 (30) over FLEET SERVICES - FUEL 0 1 (1) over POOL CAR RECHARGE - RENTAL CHARGE 100 126 (26) over POOL CAR RECHARGE - FUEL 26 2 24 under POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 1 under TRANSPORT INSURANCE 44 44 0 - LICENCES 0 2 (2) over PLANT SERVICES 7 0 7 under FLEET SERVICE CHARGES VEHICLE MAINTENANCE 328 354 (26) over FLEET SERVICE CHARGES UNSCHEDULED LABOUR 1 1 0 - FLEET SERVICE CHARGES PLANT MAINTENANCE 7 11 (4) over FLEET SERVICE CHARGES ASSET MODIFICATIONS 15 8 7 under FLEET SERVICE CHARGES LEASING 1,397 1,271 126 under FLEET SERVICE CHARGES HIRED VEHICLES 201 79 122 under FLEET SERVICE CHARGES CONTRACT HIRE 48 0 48 under FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 116 175 (59) over FLEET SERVICE CHARGES FUEL 793 657 136 under HIRE OF EXTERNAL VEHICLES 0 2 (2) over HIRE OF EXTERNAL PLANT 257 81 176 under HIRE OF SCAFOLDING 1,077 674 403 under HIRE OF SKIPS 33 340 (307) over TAXI CHARGES - CONTRACTED 10 10 0 - TRANSPORT AND PLANT 4,586 3,993 593 under ADMINISTRATION PRINTING AND STATIONERY 87 77 10 under BULK PRINTING 0 2 (2) over TELEPHONES 94 78 16 under MOBILE PHONES 42 90 (48) over ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 7 6 1 under ADVERTISING - OTHER 6 0 6 under POSTAGES/COURIERS 21 51 (30) over MEMBERSHIP FEES/SUBSCRIPTIONS 12 60 (48) over INSURANCE 216 210 6 under MEDICAL COSTS 18 35 (17) over LEGAL EXPENSES 16 41 (25) over PETTY OUTLAYS 22 31 (9) over HOSPITALITY / CIVIC RECOGNITION 2 0 2 under OTHER ADMIN COSTS 13 9 4 under TRAINING 0 3 (3) over INTERNAL SUPPORT SERVICES ALLOCATION 401 401 0 - CENTRAL ADMINISTRATION 2,645 2,646 (1) over ADMINISTRATION 3,602 3,740 (138) over
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2020/21 2021/22 TO DATE AMOUNT Under PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,645 2,566 79 under PAYMENTS TO OTHER BODIES 1,207 1,365 (158) over SUPPORTING PEOPLE INTERNAL PROVIDER 1,201 1,212 (11) over SUPPORTING PEOPLE EXTERNAL PROVIDER 604 568 36 under HOUSING ADMINISTRATION 1,170 1,170 0 - ASSISTANCE TO HOME OWNERS 1,860 1,377 483 under PRIVATE INDIVIDUALS - GENERAL 573 574 (1) over PAYMENT TO OTHER BODIES 9,260 8,832 428 under PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 0 3 (3) over PAYMENT TO PRIVATE CONTRACTOR 18,358 12,509 5,849 under PAYMENT TO INTERNAL CONSULTANTS 0 1 (1) over PAYMENT TO EXTERNAL CONSULTANTS 231 468 (237) over PAYMENT TO CONTRACTORS 18,589 12,981 5,608 under FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 153 185 (32) over INTEREST ON REVENUE BALANCES 2 0 2 under FINANCING CHARGES 155 185 (30) over TOTAL EXPENDITURE 113,942 105,321 8,621 under INCOME CONTRIBUTIONS FROM OTHER BODIES (436) (480) 44 over rec SALES - DEPARTMENTS OF THE AUTHORITY (460) (416) (44) under rec FEES AND CHARGES - GENERAL (580) (480) (100) under rec FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (48) (46) (2) under rec RENTAL INCOME (4,940) (4,551) (389) under rec HOUSE RENTS (5,249) (5,673) 424 over rec OTHER INCOME (3,391) (3,381) (10) under rec REALLOCATION OF CENTRAL SUPPORT COSTS (769) (769) 0 - REALLOCATION OF SUPPORT COSTS (2,240) (2,208) (32) under rec RECOVERY FROM CAPITAL (39,747) (29,030) (10,717) under rec RECHARGES - DEPARTMENTS OF THE AUTHORITY (37,842) (39,506) 1,664 over rec MANUAL RECHARGES - DEPARTMENTS OF THE AUTHORITY (99) (99) 0 - INCOME (95,801) (86,639) (9,162) under rec NET EXPENDITURE 18,141 18,682 (541) over
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Appendix E Housing and Technical Resources - HRA Variance Analysis 2021/22 (Period 14) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 133k under APT&C - Basic / Overtime / Superannuation / National Insurance - 156k under HRA The variance relates to vacancies, which are being actively recruited or being held whilst service requirements are determined. Property Costs (832k) over Other Accommodation Costs - (67k) over HRA This overspend relates rent costs associated with Lindsay House and is offset by an over recovery of income. Security Costs - 52k under HRA This is a demand led budget and demand for the security of empty properties was lower than anticipated. Grounds Maintenance - (330k) over HRA The overspend reflects the increased demand for special uplifts / special requests this year. 9
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont) Repairs and Maintenance - Internal and External Contractor - (2,207k) over HRA The net overspend reflects a reduction in repairs and maintenance during the various periods of lockdown throughout the year, offset by an increase in demand when restrictions eased and for the level of void work required. The position includes the agreed recharge for downtime during the COVID-19 lockdown. Housing - Rent Free Accommodation - (79k) over HRA The overspend reflects the volume of discretionary rent periods awarded during the year, which is demand led. Housing - Rent W/O Unlet Periods - (282k) over HRA This budget is demand led and the overspend reflects the current pressure in void properties. Rent W/o Bad Periods - 2,209k under HRA This 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.
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont) Electricity / Gas / Heating Oil / Solid Fuel - 149k under HRA The underspend reflects the current demand and price. The anticipated increase in prices due to inflation occurred later than anticipated. Fixture and Fittings - (99k) over HRA This budget is demand led and the overspend reflects the increased demand during the year. Cleaning Contract - (73k) over HRA This overspend is due to inflationary price increases. Pest Control - (93k) over HRA The overspend reflects an increase in demand for this service during the year. Supplies and Services 178k under Computer Equipment Purchase - 265k under HRA This underspend reflects a change to the timing of the new IT system under development. This has been carried forward into future years to complete the project. Administration Costs 160k under Legal Expenses - 60k under HRA This budget is demand led and the underspend reflects the lower than anticipated levels of eviction actions during the year.
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Subjective Head Variance Subjective line Service / amount Explanation Administration Costs (cont) Internal Support Services Allocation - 64k under HRA This reflects a reduction in the recharge from the Council’s support departments. Financing Charges 8k under Interest - Debt Charges - 115k under HRA The overall level of debt charge was lower than anticipated due to the profile of funding requirements. I.T. Equipment Leasing - Contract - (58k) over HRA The overspend reflects changing demands post Covid- 19 and the budget requires to be realigned in the new financial year to reflect this. Interest On Revenue Balances - (49k) over HRA The level of interest received reflects the level of balances and interest rates being lower than anticipated. Income 334k over recovered Fees And Charges - General - 863k over recovered HRA This over recovery is due to an increased level of rechargeable repairs and also one-off work carried out on behalf of owner occupiers. House Rents - 540k over recovered HRA The over recovery is due to the timing of new builds which completed ahead of the anticipated profiles.
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont) Insurance Recoveries - 254k over recovered HRA This over recovery reflects an increase in the level of insurable repairs carried out which are demand led. Other Income - 494k over recovered HRA This over recovery of income reflects additional funding received mainly to offset employee costs. Year End Transfer to the Balance Sheet - (1,946k) under recovered HRA The budget assumes a level of transfer to reserves, however, due to the current net underspend across the service the level of transfer is higher than anticipated. * The underlined variances represent new variances since the last report.
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2020/21 2020/21 TO DATE AMOUNT Under EMPLOYEE COSTS APT & C BASIC 10,811 10,644 167 under APT & C OVERTIME 79 141 (62) over APT & C SUPERANNUATION 1,919 1,943 (24) over APT & C NIC 1,023 948 75 under TRAVEL AND SUBSISTANCE 39 5 34 under OTHER EMPLOYEE COSTS 0 55 (55) over PENSION INCREASES 219 215 4 under ADDITIONAL PENSION COSTS 0 6 (6) over EMPLOYEE COSTS 14,090 13,957 133 under PROPERTY COSTS RATES 77 35 42 under SCOTTISH WATER - UNMETERED CHARGES 4 7 (3) over SCOTTISH WATER - METERED CHARGES 8 10 (2) over RENT 6 0 6 under SERVICE CHARGE 65 97 (32) over OTHER ACCOMMODATION COSTS 31 98 (67) over BED AND BREAKFAST 0 4 (4) over PROPERTY INSURANCE 923 924 (1) over SECURITY COSTS 55 3 52 under GROUND MAINTENANCE 4,257 4,580 (323) over GROUNDS MAINTENANCE ADDITIONAL WORKS 0 7 (7) over REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 30,335 31,436 (1,101) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 877 1,983 (1,106) over HOUSING - RENT FREE ACCOMMODATION 155 234 (79) over SOLID FUEL HEATING MAINTENANCE 0 4 (4) over HOUSING - RENT W/O UNLET PERIODS 2,293 2,575 (282) over HOUSING - RENT W/O BAD PERIODS 4,822 2,613 2,209 under ASBESTOS 139 139 0 - FIXED ELECTRICAL 0 1 (1) over EPC 0 2 (2) over ELECTRICITY - CONTRACT 917 855 62 under ELECTRICITY - NON CONTRACT 0 2 (2) over GAS 301 239 62 under HEATING OIL 54 30 24 under SOLID FUEL 4 1 3 under FIXTURE & FITTINGS 58 157 (99) over JANITOR SERVICE 29 30 (1) over CLEANING CONTRACT 386 459 (73) over CLEANING MATERIALS 60 29 31 under HEALTH & HYGIENE MATERIALS 0 1 (1) over WINDOW CLEANING 16 18 (2) over PEST CONTROL 122 215 (93) over REFUSE UPLIFT 4 37 (33) over REMOVAL & STORAGE COSTS 14 19 (5) over OTHER PROPERTY COSTS 49 49 0 - PROPERTY COSTS 46,061 46,893 (832) over SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 566 301 265 under I.T. EQUIPMENT MAINT-CONTRACT 209 203 6 under EQUIPMENT, APPARATUS AND TOOLS 13 13 0 - ADAPTATIONS FOR CLIENTS 0 25 (25) over SUPPLIES FOR CLIENTS 0 1 (1) over FURNITURE - OFFICE 10 6 4 under FURNITURE - GENERAL 0 30 (30) over MATERIALS 0 29 (29) over MATERIALS, APPARATUS AND EQUIPMENT 0 2 (2) over AUDIO VISUAL 0 6 (6) over FOODSTUFFS - GENERAL 6 8 (2) over PROTECTIVE CLOTHING & UNIFORMS 12 8 4 under LAUNDRY COSTS 16 5 11 under OTHER SUPPLIES AND SERVICES 32 26 6 under HEALTH AND SAFETY 15 0 15 under CATERING - OUTWITH CONTRACT 0 1 (1) over OUTSOURCED MAIL 0 37 (37) over SUPPLIES AND SERVICES 879 701 178 under
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2020/21 2020/21 TO DATE AMOUNT Under TRANSPORT AND PLANT POOL CAR RECHARGE - RENTAL CHARGE 26 40 (14) over POOL CAR RECHARGE - FUEL 6 0 6 under POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 1 under FLEET SERVICE CHARGES VEHICLE MAINTENANCE 23 18 5 under FLEET SERVICE CHARGES UNSCHEDULED LABOUR 1 0 1 under FLEET SERVICE CHARGES ASSET MODIFICATIONS 0 3 (3) over FLEET SERVICE CHARGES LEASING 71 68 3 under FLEET SERVICE CHARGES HIRED VEHICLES 34 0 34 under FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 8 10 (2) over FLEET SERVICE CHARGES FUEL 21 13 8 under STORAGE 4 0 4 under TAXI CHARGES - CONTRACTED 0 1 (1) over TRANSPORT AND PLANT 195 153 42 under ADMINISTRATION PRINTING AND STATIONERY 61 40 21 under BULK PRINTING 53 21 32 under TELEPHONES 84 90 (6) over MOBILE PHONES 27 56 (29) over ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 1 0 1 under ADVERTISING - OTHER 2 1 1 under POSTAGES/COURIERS 132 133 (1) over SMS MESSAGING 0 2 (2) over MEMBERSHIP FEES/SUBSCRIPTIONS 38 38 0 - MEDICAL COSTS 25 26 (1) over LEGAL EXPENSES 61 1 60 under PETTY OUTLAYS 4 3 1 under GIRO BANK AGENCY FEES 9 0 9 under PAYPOINT AGENCY FEES 49 37 12 under INTERNET AGENCY FEES 6 0 6 under OTHER ADMIN COSTS 12 24 (12) over CONFERENCES - OFFICIALS 7 1 6 under TRAINING 0 2 (2) over INTERNAL SUPPORT SERVICES ALLOCATION 5,074 5,010 64 under ADMINISTRATION 5,645 5,485 160 under PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,910 2,906 4 under GRANTS TO VOLUNTARY ORGANISATIONS 3 0 3 under PAYMENTS TO VOLUNTARY ORGANISATIONS 31 65 (34) over PAYMENTS TO OTHER BODIES 32 55 (23) over PRIVATE INDIVIDUALS - GENERAL 100 104 (4) over PAYMENT TO OTHER BODIES 3,076 3,130 (54) over PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 80 54 26 under PAYMENT TO EXTERNAL CONSULTANTS 20 15 5 under PAYMENT TO CONTRACTORS 100 69 31 under FINANCING CHARGES INTEREST-DEBT CHARGES 15,831 15,716 115 under I.T. EQUIPMENT LEASING-CONTRACT 67 125 (58) over CFCR 19,637 19,637 0 - INTEREST ON REVENUE BALANCES (67) (18) (49) over FINANCING CHARGES 35,468 35,460 8 under TOTAL EXPENDITURE 105,514 105,848 (334) over
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2020/21 2020/21 TO DATE AMOUNT Under INCOME CONTRIBUTIONS FROM OTHER BODIES 0 (19) 19 over rec SALES - DEPARTMENTS OF THE AUTHORITY (1,169) (1,170) 1 over rec FEES AND CHARGES - GENERAL (2,663) (3,526) 863 over rec RENTAL INCOME (460) (505) 45 over rec HOUSE RENTS (96,988) (97,528) 540 over rec LOCK UP RENTS (2,533) (2,530) (3) under rec COMMISSION 0 (21) 21 over rec INSURANCE RECOVERIES (250) (504) 254 over rec OTHER INCOME (1,705) (2,297) 494 over rec REALLOCATION OF SUPPORT COSTS (717) (619) 0 - TMC BALANCE TO BAL SHEET 0 (46) 46 over rec YEAR END T/FER TO BALANCE SHEET 971 2,917 (1,946) under rec INCOME (105,514) (105,848) 334 over rec NET EXPENDITURE 0 0 0 -
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Appendix F South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 31 March 2022 (No.14) Social Work Resources Annual Forecast Annual Annual Actual Budget for Year Forecast Forecast to Period 14 Variance BEFORE Variance Variance Budget to 31/03/22 to 31/03/22 Transfers BEFORE AFTER Proportion BEFORE BEFORE Transfers Transfers to 31/03/22 Transfers Transfers Service Departments :- £m £m £m £m £m £m £m Performance and Support 8.113 7.709 0.404 0.404 8.113 7.636 0.477 under Children and Families 35.228 36.237 (1.009) (1.009) 35.228 36.145 (0.917) over Adults and Older People 141.369 141.339 0.030 0.030 141.369 139.287 2.082 under Justice and Substance Misuse 1.662 1.692 (0.030) (0.030) 1.662 1.647 0.015 under COVID-19 0.000 2.542 (2.542) (2.542) 0.000 2.573 (2.573) over Position before Transfers to Reserves 186.372 189.519 (3.147) (3.147) 186.372 187.288 (0.916) over Transfers to Reserves as at 31/03/22 0.000 2.051 (2.051) over Position After Transfers to Reserves at 31/03/22 186.372 189.339 (2.967) over 9
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Social Work Resources Variance Analysis 2021/22 (Period 14) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (3,849k) over Admin and Clerical Staff - (1,631k) over Performance and Support - 281k under The underspends is a result of vacancies which are actively being recruited. COVID-19 - (1,978k) over This overspend relates to the £500 thank you payment made to all eligible social care staff and is offset by the over recovery of income. Managerial Support Specialist - (365k) over Performance and Support - 114k under Children and Families - 291k under This is a result of vacancies which are actively being recruited. Adults and Older People - (490k) over The overspend is a result of turnover being less than anticipated and also additional posts to meet service improvements within Home Care. Justice - 60k under This is a result of vacancies which are actively being recruited. COVID-19 - (340k) over This overspend is in relation to staff working additional hours during COVID.
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont) Basic Grade Social Workers – 1,017k under Children and Families - 233k under Adults and Older People - 721k under Justice - 76k under This is a result of vacancies which are actively being recruited. Instructors – 379k under Adults and Older People - 395k under This underspend relates to vacancies as a consequence of building based day services currently not being fully operational during the COVID-19 pandemic Care Staff - (1,692k) over Adults and Older People - 512k under The underspend is a due to a combination of vacancies within residential care and also a non- recurring underspend as a result of the timing between the decommissioning of existing residential facilities and the opening of the new replacement facility. COVID-19 - (2,199k) over These costs relate to the response to COVID-19 to maintain existing service delivery and to support hospital discharge.
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont) Home Carers - (1,620k) over Adults and Older People - (554k) over This overspend is due to the new Senior Carers posts within the Home Care Service and also the requirement to work overtime to meet service needs. COVID-19 - (1,066k) These costs relate to additional staffing costs in the response to COVID-19 to maintain existing service delivery. Other Employee Costs - 71k under Adults and Older People - (101k) over This overspend relates to medical charges, physiotherapy and overtime. Justice - 143k under This related to non-recurring funding to support the pandemic recovery, where some services were purchased from the 3rd sector rather than recruit staff on a short term basis. This is offset by the overspend on Payment to Voluntary Organisations. Property Costs (354k) over Repairs and Maintenance - Internal Contractor - (341k) over COVID-19 - (328k) over This reflects the cost of operating the Personal Protective Equipment (PPE) hub and the deliveries of PPE to all care providers in South Lanarkshire.
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont) Gas - 112k under Adults and Older People - 89k under The underspend reflects the reduction in consumption due to the closure of adult and older day care facilities. Health and Hygiene Materials - (199k) over COVID-19 - (154k) over This is a result of additional cleaning materials required as a result of COVID-19 in order to meet infection prevention and control measures. Supplies and Services (1,407k) over Computer Equipment Purchase - (414k) over Performance and Support - (101k) over This overspend reflects Social Work’s share of the costs associated with the Council’s computerised EDRMS filing system as well as the increased demand for IT equipment due to mobile and home working. Adults and Older People - (254k) over The overspend relates to the costs associated with the implementation of the new home care scheduling system. Aids and Adaptations - (1,202k) over COVID-19 - (1,226k) over This overspend relates to the additional demand for adaptations as services are re- mobilised.
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont) Supplies for Clients - 102k under Children and Families - 84k under This is a demand led line and expenditure has been lower than anticipated due to COVID-19. Food Purchases Within Contract Service - 73k under Adults and Older People - 190k under There is an underspend as a consequence of building based day services currently not being fully operational during the COVID-19 pandemic COVID-19 - (106k) over This expenditure is due to the provision of a meal service during the COVID-19 pandemic. Transport and Plant 28k under Pool Car Charges - Rental - (80k) over Children and Families - (40k) over Adults and Older People - (40k) over This is the costs associated with staff travelling separately due to COVID-19 in accordance with social distancing guidance. Other Transport Costs - 194k under Children and Families - 65k under This reflects the commitments in respect of transporting children to and from school or respite, which has not yet returned to pre covid pandemic levels. Adults and Older People - 138k under There is an underspend as a consequence of building based day services currently not being fully operational during the COVID-19 pandemic
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont) Fleet Service Charges - Leasing - (70k) over COVID-19 - (73k) over This is the costs associated with staff travelling separately due to COVID-19 in accordance with social distancing guidance. Administration Costs 77k under Printing and Stationery - 59k under Performance and Support - 63k under Due to an increase in mobile and home working, there has been less demand for printing and stationery. Payment to Other Bodies (1,724k) over Payments to Voluntary Organisations - 68k under Children and Families - 264k under This is non-recurring underspend in relation to funding to develop both Supported Accommodation and young carers. Adults and Older People - 116k under This underspend relates to timing of expenditure in relation to the Carers Act. Justice - (120k) over Due to non-recurring funding to support the pandemic recovery, services were purchased from the 3rd sector instead of directly employing staff. This is offset by and underspend on Other Employee Costs. COVID-19 - (192k) over This expenditure relates to additional support to Carers during COVID-19.
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies (cont) Payment to Other Bodies - (604k) over Children and Families - 369k under This is a non-recurring underspend arising from the timing of recruitment to funded posts. Adults and Older People - 132k under This is a non-recurring underspend arising from the timing of recruitment to funded posts. Justice - (127k) over This is in relation to costs for delivery of the Whole System Approach which has been managed within the total Section 27 Justice funding from the Scottish Government. COVID 19 - (999k) over This is the staffing and venue costs of operating the COVID Vaccination centres and is offset by Scottish Government funding. Private Individuals - General - 214k under Children and Families - 230k under This reflects the current demand for Supported Carers and the Short Breaks Service. Social Work - Foster Parents - (700k) over Children and Families - (461k) over This overspend is the result of the continuing use of external foster placements arising from permanent fostering placements for children and young people.
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies (cont) Social Work - Foster Parents (cont) COVID-19 - (239k) over These costs are in respect of additional costs for solo placements to meet the child’s needs. Adoption Allowances - (167k) over COVID-19 - (132k) over This expenditure is in relation to the fee paid to external organisations for the matching of a child to an external permanent adoption placement. Direct Payments - (573k) over COVID-19 - (615k) over This is the costs of additional support required being paid direct to service users. Payments to Contractors (10,468k) over Payments to Contractors - (115k) over Adults and Older People - (224k) over The overspend is due a delay in the implementation of the 2021/2022 savings due to COVID-19 and has been managed within the overall budget. Justice - 79k under This underspend occurred as a result of timing in relation to a Big Lottery project, offset an under recovery of income
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Contractors (cont) Long Term Care - (5,211k) over Children and Families - (1,320k) over This overspend is a result of the increased requirement for children’s residential external school placements. COVID-19 - (3,836k) over This expenditure mainly relates to interim care home placements to create capacity in the hospital and facilitate discharge during the COVID-19 pandemic and external placements for young people resulting from the breakdown of existing care arrangements within the community as a result of the pandemic. Home Care - 495k under Adults and Older People - 731k under The underspend has arisen as a result of the availability of external providers to deliver service. COVID-19 - (234k) over This cost is in relation to initiatives to prevent delays in discharges from hospital Respite - 260k under Children and Families - (47k) over COVID-19 - (100k) over This overspend relates to additional respite provided to support families.
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Contractors (cont) Respite (cont) Adults and Older People - 407k under The underspend is partially related to care homes ability to accept admissions during covid. Daycare - (224k) over Adults and Older People - (224k) over The overspend has arisen over several areas. This overspend partially offsets the underspend within Day Related Activities. Home Support - (826k) over Adults and Older People - (238k) over COVID-19 - (588k) over These costs relate to additional demand as services are re- mobilised. Free Personal Care - 178k under Adults and Older People -178k under The requirement for free personal care payments is subject to a financial assessment and the level of payments required is lower than anticipated. Day Related Activities incl Residential Placements - (5,008) over Adults and Older People - 396k under This underspend reflects the reduction in demand for day related activities and is partially offset by an overspend in day care. COVID-19 - (5,406k) over This represents the additional costs incurred by external providers in their response to COVID. It consists of additional staffing, PPE costs, and sustainability payments including under occupancy in care homes.
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Subjective Head Variance Subjective line Service / amount Explanation Transfer Payments (572k) over Direct Assistance to Persons - (603k) over Children and Families - (542k) over This overspend relates to demand for kinship care payments. Income 17,436k over recovered Non-Relevant Government Grant - 1,907k over recovered Adults and Older People - (129k) under recovered This under recovery of income is offset by an underspend in Hospital Social Workers in Employee Costs. COVID-19 - 2,016k over recovered This over recovery of income relates to the funding received from the Scottish Government in respect of the £500 thank you payment made to all eligible social care staff and is offset by expenditure in Employee Costs. Resource Transfer Income - (176k) under recovered Adults and Older People - (176k) under recovered The under recovery is due to a funding which has not yet been confirmed. Contribution from Other Bodies - (139k) under Justice - (134k) under recovered The under recovery has arisen from carrying forward Big Lottery funding received that was not utilised during the year. This is offset by an underspend in expenditure.
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont) Fees and Charges - General - (1,492k) under recovered Adults and Older People - (1,496k) under recovered In responding to COVID-19, day care services and services in the community were suspended. Service user charges have been adjusted to reflect the services being delivered, resulting in an under recovery of income. Fees and Charges - Other Local Authorities - (432k) under recovered Adults and Older People - (330k) under recovered In responding to COVID-19, building based day care services were suspended. As a result there is a loss of income from other local authorities who place their service users in South Lanarkshire facilities. Justice - (101k) under recovered The under recovery is a result of a reduction in funding available. Budgets will be realigned in the new financial year. Charges to Health Boards - 17,746k over recovered Adults and Older People - 2,104k over recovered This over recovery reflects funding for the loss of income and slippage in the achievement of savings as a result of the response to COVID-19.
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont) Charges to Health Boards (cont) COVID-19 - 15,702k over recovered This over recovery of income is in relation to funding received from the Scottish Government via the Health and Social Care partnership and offsets the expenditure incurred in the mobilisation plan in response to COVID-19. Other Income - 84k over recovered Children and Families - 105k over recovered This is in relation to the recovery of costs from the Home Office for services provided to asylum- seeking children in South Lanarkshire children’s care facilities. Adults and Older People - (56k) under recovered Monies are recovered based on expenditure incurred. The under recovery is offset by an underspend in expenditure. * The underlined variances represent new variances since the last report.
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2021/2022 SLC 21/22 2 TO DATE AMOUNT Under EMPLOYEE COSTS ADMIN & CLERICAL STAFF - APT&C BASIC 4,904 6,331 (1,428) over ADMIN & CLERICAL STAFF - APT&C OVERTIME 24 32 (8) over ADMIN & CLERICAL STAFF - APT&C SUPERANNUATION 858 848 10 under ADMIN & CLERICAL STAFF - APT&C NIC 333 538 (205) over MANAGERIAL SUPPORT SPECIALIST STAFF BASIC 19,158 18,917 241 under MANAGERIAL SUPPORT SPECIALIST STAFF OVERTIME 49 557 (508) over MANAGERIAL SUPPORT SPECIALIST STAFF SUPERANNUATION 3,446 3,463 (17) over MANAGERIAL SUPPORT SPECIALIST STAFF NIC 1,925 2,006 (81) over BASIC GRADE SOCIAL WORKERS BASIC 11,596 10,713 883 under BASIC GRADE SOCIAL WORKERS OVERTIME 26 49 (23) over BASIC GRADE SOCIAL WORKERS SUPERANNUATION 2,073 1,979 94 under BASIC GRADE SOCIAL WORKERS NIC 1,183 1,120 63 under HOSPITAL SOCIAL WORKERS BASIC 403 384 19 under HOSPITAL SOCIAL WORKERS OVERTIME 0 20 (20) over HOSPITAL SOCIAL WORKERS SUPERANNUATION 76 71 5 under HOSPITAL SOCIAL WORKERS NIC 41 43 (2) over INSTRUCTORS BASIC 1,490 1,185 305 under INSTRUCTORS OVERTIME 0 1 (1) over INSTRUCTORS SUPERANNUATION 260 216 44 under INSTRUCTORS NIC 128 97 31 under CARE STAFF - APT&C BASIC 17,294 18,083 (789) over CARE STAFF - APT&C OVERTIME 634 1,103 (469) over CARE STAFF - APT&C SUPERANNUATION 3,036 3,253 (217) over CARE STAFF - APT&C NIC 1,454 1,671 (217) over HOME CARERS BASIC 18,462 19,434 (972) over HOME CARERS OVERTIME 1,210 1,639 (429) over HOME CARERS SUPERANNUATION 3,311 3,422 (111) over HOME CARERS NIC 1,574 1,682 (108) over TRAVEL AND SUBSISTENCE 368 342 26 under OTHER EMPLOYEE COSTS 4,878 4,807 71 under PENSION INCREASES 325 292 33 under ADDITIONAL PENSION COSTS 0 69 (69) over EMPLOYEE COSTS 100,519 104,367 (3,849) over PROPERTY COSTS RATES 416 343 73 under SCOTTISH WATER - UNMETERED CHARGES 41 39 2 under SCOTTISH WATER - METERED CHARGES 162 130 32 under RENT 446 437 9 under SERVICE CHARGE 0 9 (9) over PROPERTY INSURANCE 31 32 (1) over SECURITY COSTS 52 61 (9) over GROUND MAINTENANCE 3 1 2 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 9 350 (341) over REPAIRS & MAINTENANCE - INT. CONTRACTOR 0 1 (1) over LIFE CYCLE MAINTENANCE 0 1 (1) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 35 23 12 under ADAPTIONS - INTERNAL CONTRACTORS 0 1 (1) over SOLID FUEL HEATING MAINTENANCE 0 5 (5) over ELECTRICITY - CONTRACT 477 453 24 under GAS 360 249 112 under FIXTURE & FITTINGS 0 2 (2) over JANITOR SERVICE 36 36 0 CLEANING CONTRACT 275 366 (91) over CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 107 103 4 under HEALTH & HYGIENE MATERIALS 3 202 (199) over WINDOW CLEANING 12 6 7 under PEST CONTROL 1 0 1 under REFUSE UPLIFT 35 31 4 under REMOVAL & STORAGE COSTS 1 2 (1) over OTHER PROPERTY COSTS 65 40 25 under PROPERTY COSTS 2,567 2,923 (354) over
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2021/2022 SLC 21/22 2 TO DATE AMOUNT Under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 475 890 (414) over COMPUTER EQUIPMENT MAINTENANCE 96 63 33 under I.T. EQUIPMENT MAINT-CONTRACT 193 233 (40) over I.T. ELECTRONIC MESSAGING 246 292 (46) over EQUIPMENT, APPARATUS AND TOOLS 162 112 50 under SMALL TOOLS 2 6 (4) over AIDS & ADAPTIONS 2,226 3,428 (1,202) over SUPPLIES FOR CLIENTS 398 296 102 under FURNITURE - OFFICE 0 17 (17) over FURNITURE - GENERAL 1 11 (10) over FURNISHINGS (INCL. CROCKERY & LINEN) 32 22 10 under MATERIALS 18 9 9 under MATERIALS, APPARATUS AND EQUIPMENT 0 12 (12) over LIBRARY/RESOURCE CENTREMATERIALS 0 1 (1) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC 0 1 (1) over TV LICENCES - EDUCATION 0 3 (3) over PROVISIONS - GENERAL 160 216 (56) over FOOD PURCHASES WITHIN CONTRACT SERVICE 554 481 73 under BEVERAGES 47 42 5 under SCHOOL MILK 52 27 25 under PROTECTIVE CLOTHING & UNIFORMS 213 183 30 under LAUNDRY COSTS 17 27 (10) over OTHER SUPPLIES AND SERVICES 48 33 15 under HEALTH AND SAFETY 0 3 (3) over CATERING - CONTRACT 316 298 18 under CATERING - OUTWITH CONTRACT 54 11 43 under I- PROCUREMENT ERRORS 0 1 (1) over SUPPLIES AND SERVICES 5,310 6,718 (1,407) over TRANSPORT AND PLANT POOL CAR CHARGES-RENTAL 125 205 (80) over POOL CAR CHARGES-FUEL 43 63 (20) over POOL CAR CHARGES-ADDITIONAL COSTS 8 4 4 under OTHER TRANSPORT COSTS 807 613 194 under INSURANCE 24 21 3 under FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 69 106 (37) over FLEET SERVICE CHARGES - ASSET MODIFICATIONS 0 2 (2) over FLEET SERVICE CHARGES - LEASING 404 474 (70) over FLEET SERVICE CHARGES - HIRED VEHICLES 24 23 1 under FLEET SERVICE CHARGES - CONTRACT HIRE 7 0 7 under FLEET SERVICE CHARGES - ROAD FUND LICENCES/MOT 28 54 (26) over FLEET SERVICE CHARGES - FUEL 255 238 17 under FLEET SERVICE CHARGES - DRIVERS 2,745 2,706 39 under HIRE OF EXTERNAL VEHICLES 2 0 2 under PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 0 1 (1) over PUPIL TRANSPORT - OTHER 0 2 (2) over TRANSPORT AND PLANT 4,541 4,512 29 under ADMINISTRATION PRINTING AND STATIONERY 169 110 59 under TELEPHONES 213 202 11 under MOBILE PHONES 304 412 (108) over ADVERTISING - RECRUITMENT 4 6 (2) over ADVERTISING - OTHER 32 1 31 under POSTAGES/COURIERS 98 66 32 under MEMBERSHIP FEES/SUBSCRIPTIONS 54 71 (17) over INSURANCE 70 70 0 MEDICAL COSTS 27 54 (27) over LEGAL EXPENSES 268 214 54 under HOSPITALITY / CIVIC RECOGNITION 1 1 0 SECURITY UPLIFT FEES 0 0 0 OTHER ADMIN COSTS 41 19 22 under CONFERENCES - OFFICIALS (incl associated costs) 11 2 8 under TRAINING 27 12 14 under INTERNAL SUPPORT SERVICES ALLOCATION 400 400 0 ADMINISTRATION 1,719 1,640 77 under
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2021/2022 SLC 21/22 2 TO DATE AMOUNT Under PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 332 307 25 under OTHER LOCAL AUTHORITIES 35 24 11 under GRANTS TO VOLUNTARY ORGANISATIONS 23 23 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 3,825 3,757 68 under PAYMENTS TO OTHER BODIES 4,288 4,892 (604) over INDEPENDENT SCHOOL PLACES 0 9 (9) over PRIVATE INDIVIDUALS - GENERAL 923 708 214 under SOCIAL WORK - FOSTER PARENTS 5,482 6,182 (700) over SOCIAL WORK - FOSTER PARENTS DISCRETIONARY PAYMENTS 94 83 11 under SOCIAL WORK - ADOPTION ALLOWANCES 650 817 (167) over DIRECT PAYMENTS 7,932 8,505 (573) over PAYMENT TO OTHER BODIES 23,584 25,307 (1,724) over PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR - DEFAULT 987 1,102 (115) over PAYMENT TO PRIVATE CONTRACTOR - LONG TERM CARE 50,687 55,898 (5,211) over PAYMENT TO PRIVATE CONTRACTOR - CET ALLOCATION - HOME CARE 27,451 26,956 495 under PAYMENT TO PRIVATE CONTRACTOR - RESPITE 2,296 2,036 260 under PAYMENT TO PRIVATE CONTRACTOR - SUPPORTING PEOPLE COSTS 0 (3) 3 under PAYMENT TO PRIVATE CONTRACTOR - DAY CARE 1,125 1,349 (224) over PAYMENT TO PRIVATE CONTRACTOR - HOME SUPPORT 18,936 19,762 (826) over PAYMENT TO PRIVATE CONTRACTOR - FREE PERSONAL NURSING CARE 6,191 6,013 178 under PAYMENT TO PRIVATE CONTRACTOR - RESPITE AWAIT' LONG TERM CARE 0 (20) 20 under PAYMENT TO PRIVATE CONTRACTOR - DAY RELATED ACTIVITIES INCL RESIDENTIAL PLACEMENTS 4,753 9,761 (5,008) over PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 35 69 (34) over SLC MANAGED 0 6 (6) over PAYMENT TO CONTRACTORS 112,461 122,929 (10,468) over TRANSFER PAYMENTS DIRECT ASSISTANCE TO PERSONS 3,043 3,646 (603) over SECTION PAYMENTS 82 52 31 under TRANSFER PAYMENTS 3,125 3,698 (572) over FINANCING CHARGES LEASING CHARGES - FINANCE 2 0 2 under LEASING CHARGES - OPERATIONAL 0 30 (30) over I.T. EQUIPMENT LEASING-CONTRACT 335 391 (56) over FINANCING CHARGES 337 421 (84) over TOTAL EXPENDITURE 254,163 272,515 (18,352) over INCOME NON RELEVANT GOVERNMENT GRANT (8,619) (10,526) 1,907 over rec RESOURCE TRANSFER INCOME FROM THE HEALTH BOARD (24,108) (23,932) (176) under rec CONTRIBUTIONS FROM OTHER BODIES (766) (627) (139) under rec FEES AND CHARGES - GENERAL (6,002) (4,510) (1,492) under rec FEES AND CHARGES - OTHER LOCAL AUTHORITIES (1,002) (570) (432) under rec CHARGES TO HEALTH BOARDS (26,000) (43,746) 17,746 over rec FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (364) (302) (62) under rec RENTAL INCOME (27) (27) 0 OTHER INCOME (503) (587) 84 over rec REALLOCATION OF SUPPORT COSTS (400) (400) 0 INCOME (67,791) (85,227) 17,436 over rec NET EXPENDITURE 186,372 187,288 (916) over
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 1 September 2022 Report by: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget Monitoring 2022/2023 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] i advise the Forum on the overall financial position of the Council’s General Fund Revenue Account and Housing Revenue Account for the period 1 April 2022 to 15 July 2022. [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to note the following recommendation(s):- [recs], for G (1) that the underspend of £0.362 million on the General Fund Revenue Account at 15 July 2022, relating to the delegated IJB budget, (section 4 and Appendix 1), be noted; and (2) that the breakeven position on the Housing Revenue Account at 15 July 2022 (section 5 and Appendix 2 of the report), be noted. 3. Background 3.1. The Revenue reports attached provide detail on the most recent report considered at the Executive Committee on 24 August 2022. 3.2. General Fund Position This overview report will summarise the actual expenditure and income to 15 July 2022 compared with the budget for the same period for both the Council’s General Fund (section 4) and for the Housing Revenue Account (section 5). 4. 2022/2023 General Services Position 4.1. Summary position: General Services Current Position as at 15 July 2022 As at 15 July 2022, the position on the General Services budget is a net underspend of £0.362 million (Appendix 1), made up of variances across the Resources. The majority of the underspend lies within Social Work Resources (Adults and Older People) as a result of vacancies across Social Workers, Day Care and Residential homes. This is part of the delegated IJB budget. The core Council position, without the IJB underspend, is a small overspend of £0.045 million. 4.2. Inflationary / Budget Pressures 4.2.1. General: As we have reported through papers to Council on future budget strategy, the Council is facing exceptional cost increases across a number of areas. These include utilities, fuel, transport costs, food costs and contracts such as PPP and waste. There are also continued additional costs in children and families services and education in relation to greater numbers of children in external accommodation. 10
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4.2.2. As part of the year end financial report reported to Executive Committee in June, funding originally provided by Government across the course of the pandemic was set aside in reserves to meet costs of recovery into 2022/2023. This non-recurring funding is available to help meet these additional inflationary and budget pressures in 2022/2023. The figures presented in the appendices to this report include £15.6 million of these funds from reserves and they will also be included in Resource committee papers. 4.2.3. Children and Families: Within Social Work Resources Children and Families, budget pressures are ongoing into 2022/2023 in relation to residential placements, fostering and kinship care, some of which is a legacy from the pandemic. As well as funds from the reserves being available as detailed above at section 4.2.2, a further £3.451 million has been added to the budget from specific monies set aside in Reserves. This included £2.051 million approved as part of the year-end transfers to reserves reported to Executive Committee in June 2022 and £1.400 million from the Children and Families Residential reserve which was set aside in 2020/2021. 4.3. Areas of Underspend 4.3.1. Employee costs: Included within the overall position already at this point in the year there is an underspend in employee costs (£1.5 million) which reflects the impact of difficulties in recruiting staff across a number of areas. This includes vacancies in Community and Enterprise Resources (Facilities Drivers, mechanics, Environmental Health Officers, Planning Officers, parking and roads operatives), and Social Work/ Care roles. 4.3.2. Whilst significant efforts are made across these areas to recruit, the current level of underspend is unlikely to be reversed. These difficulties in recruiting are a result of the tight labour market at present and skills shortages in certain areas, HGV drivers for example. The Council has put in place new recruitment and development routes to address this recruitment challenge, however, until all posts are recruited, this level of underspend is likely to increase. 4.3.3. When looking at the underspend in employee costs, the broader financial position in services including higher costs elsewhere has to be taken into account, as well as the pressure of future savings requirements and a currently unresolved pay award. 4.3.4. The position will continue to be monitored and an update will be reported on the position in the regular reports to the Executive Committee. 4.3.5. Adults and Older People: There are likely to be further underspends in relation to specific funding streams in Adults and Older People, where spend has not yet commenced or is not fully committed predominantly related to the recruitment challenges. Finance Services are currently in discussion with the Chief Financial Officer from the IJB to confirm the anticipated position and this will be reported back in the regular reports to the Executive Committee. 5. Housing Revenue Account Position 5.1. As at 15 July 2022, Appendix 2 of the report shows a breakeven position against the phased budget on the Housing Revenue Account. Levels of rent collection are regularly monitored by the Housing Services team and appropriate corrective action will be taken, as required.
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6. Employee Implications 6.1. None. 7. Financial Implications 7.1. As detailed within this 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. As detailed in section 4, inflationary and budget pressures this year increase the risk of overspend however we have mitigated this going forwards through providing additional funds in future years budget strategy, and in this year, through funds available as detailed in section 4.2.1/2. There are also emerging underspends in employee costs (as detailed in section 4.3.1) which will help offset increasing inflationary pressures. 9.2. We will also continue to monitor the actual impact through four weekly Budget Monitoring Meetings at which any variance is analysed. In addition, the probable outturn exercise ensures early warning for corrective action to be taken where appropriate. 10. Equality Impact Assessment and Consultation Arrangements 10.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and therefore no impact assessment is required. 10.2. There is also no requirement to undertake any consultation in terms of the information contained in this report. Paul Manning Executive Director (Finance and Corporate Resources) 24 August 2022 Link(s) to Council Values/Priorities/Outcomes Accountable, effective, efficient and transparent Previous References i None List of Background Papers i Financial ledger and budget monitoring results to 15 July 2022 Contact for Further Information If you would like to inspect the background papers or want further information, please contact:- Jackie Taylor, Head of Finance (Strategy) Ext: 5637 (Tel: 01698 455637) E-mail: jackie.taylor@southlanarkshire.gov.uk
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Appendix 1a SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 15 July 2022 (No.4) Committee Annual Budget Annual Forecast Transfers Annual Forecast Variance Transfers Budget Proportion To 15/07/22 Actual to Period 4 15/07/22 Variance to 15/07/22 Departments: £m £m £m £m £m £m Community and Enterprise Resources 122.639 122.639 0.000 32.185 32.230 (0.045) over Facilities, Waste and Grounds 76.880 76.880 0.000 14.182 14.212 (0.030) over Fleet, Environmental and Projects (0.504) (0.504) 0.000 0.201 0.273 (0.072) over Leisure and Culture Services 21.087 21.087 0.000 10.669 10.668 0.001 under Planning and Economic Development 3.558 3.558 0.000 0.139 (0.041) 0.180 under Roads 21.618 21.618 0.000 6.994 7.118 (0.124) over Education Resources 379.614 379.614 0.000 107.263 107.263 0.000 - Education 379.614 379.614 0.000 107.263 107.263 0.000 - Finance and Corporate Resources 41.650 41.650 0.000 17.526 17.526 (0.000) over Finance Services - Strategy 2.023 2.023 0.000 0.970 0.972 (0.002) over Finance Services - Transactions 18.676 18.676 0.000 6.928 6.857 0.071 under Audit and Compliance Services 0.355 0.355 0.000 0.157 0.157 0.000 - Information Technology Services 5.095 5.095 0.000 4.516 4.638 (0.122) over Communications and Strategy Services 3.043 3.043 0.000 0.753 0.772 (0.019) over Administration and Licensing Services 4.113 4.113 0.000 1.678 1.726 (0.048) over Personnel Services 8.345 8.345 0.000 2.524 2.404 0.120 under Housing and Technical Resources 17.283 17.283 0.000 7.232 7.232 0.000 - Housing Services 8.481 8.481 0.000 3.072 3.067 0.005 under Property Services 8.802 8.802 0.000 4.160 4.165 (0.005) over Social Work Resources 211.484 214.484 0.000 54.093 53.686 0.407 under Performance and Support Services 6.522 6.522 0.000 1.588 1.442 0.146 under Children and Families 38.782 38.782 0.000 11.757 11.924 (0.167) over Adults and Older People 164.445 164.445 0.000 40.114 39.707 0.407 under Justice and Substance Misuse 1.735 1.735 0.000 0.634 0.613 0.021 under Joint Boards 2.152 2.152 0.000 0.701 0.701 0.000 - 774.822 774.822 0.000 219.000 218.638 0.362 under Committee Annual Budget Annual Forecast Transfers Annual Forecast Variance Transfers Budget Proportion to 15/07/22 Actual to Period 3 15/07/22 Variance to 15/07/22 £m £m £m £m £m £m Service Departments Total 774.822 774.822 0.000 219.000 218.638 0.360 under CFCR 0.368 0.368 0.000 0.000 0.000 0.000 - Loan Charges 35.111 35.111 0.000 0.000 0.000 0.000 - Corporate Items 33.765 33.765 0.000 0.025 0.025 0.000 - Corporate Items – Strategy (Tfr to Reserves) 17.420 17.420 0.000 0.000 0.000 0.000 Investments – 2022/23 (Tfr to Reserves) 1.700 1.700 0.000 0.000 0.000 0.000 Total Expenditure 863.186 863.186 0.000 219.025 218.663 0.362 under Council Tax 167.437 167.437 0.000 47.839 47.839 0.000 - Less: Council Tax Reduction Scheme (23.263) (23.263) 0.000 (6.647) (6.647) 0.000 - Net Council Tax 144.174 144.174 0.000 41.192 41.192 0.000 - General Revenue Grant 234.116 234.114 0.000 66.890 66.890 0.000 - Non-Domestic Rates 422.591 422.591 0.000 120.740 120.740 0.000 - Transfer from Reserves 62.305 62.305 0.000 62.305 62.305 0.000 - Total Income 863.186 863.186 0.000 291.127 291.127 0.000 - Net Expenditure / (Income) 0.000 0.000 0.000 (72.102) (72.464) 0.362 under
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Appendix 1b SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 15 July 2022 (No.4) Budget Category Annual Budget Annual Forecast Annual Forecast Variance Budget Proportion To 17/05/22 Actual to Period 4 17/05/22 Variance to 17/05/22 Service Departments: £m £m £m £m £m £m Expenditure Employee Cost 576.045 576.045 0.000 152.251 150.686 1.565 under Property Costs 56.089 56.089 0.000 11.435 11.772 (0.337) over Supplies and Services 65.259 65.259 0.000 15.728 14.886 0.842 under Transport Costs 44.068 44.068 0.000 11.297 11.730 (0.433) over Administration Costs 14.259 14.259 0.000 3.593 3.816 (0.223) over Payments to Other Bodies 82.205 82.205 0.000 23.616 23.874 (0.258) over Payments to Contractors 231.359 231.359 0.000 56.922 56.759 0.163 under Transfer Payments 6.664 6.664 0.000 3.307 3.310 (0.003) over Housing Benefits 69.107 69.107 0.000 15.698 15.698 0.000 - Financing Charges (controllable) 2.141 2.141 0.000 0.492 0.467 0.025 under Total 1,147.196 1,147.196 0.000 294.339 293.998 1.341 under Service Departments Total 1,147.196 1,147.196 0.000 294.339 292.998 1.341 under CFCR 0.368 0.368 0.000 0.000 0.000 0.000 - Loan Charges 35.111 35.111 0.000 0.000 0.000 0.000 - Corporate Items 33.765 33.765 0.000 0.025 0.025 0.000 - Corporate Items – Strategy 17.420 17.420 0.000 0.000 0.000 0.000 - 22/23 Investments – T/f to Reserves 1.700 1.700 0.000 0.000 0.000 0.000 - Total Expenditure 1,235,560 1,235.560 0.000 294.364 293.023 1.341 under Income Housing Benefit Subsidy 64.158 64.158 0.000 14.256 14.256 0.000 - Other Income 308.216 308.216 0.000 61.083 60.104 (0.979) under rec Council Tax (Net of Council Tax Reduction Scheme) 144.174 144.174 0.000 41.192 41.192 0.000 - General Revenue Grant 234.116 234.116 0.000 66.890 66.890 0.000 - Non-Domestic Rates 422.591 422.591 0.000 120.740 120.740 0.000 - Transfer from Reserves 62.305 62.305 0.000 62.305 62.305 0.000 - Total Income 1,235.560 1,236.560 0.000 366.466 365.487 (0.979) under rec Net Expenditure / (Income) 0.000 0.000 0.000 (72.102) (72.464) 0.362 under
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Appendix 2 SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 15 July 2022 (No.4) Housing Revenue Account Annual Budget Forecast for Year Annual Forecast Variance Budget Proportion to 15/07/22 Actual to Period 3 15/07/22 Variance to 15/07/22 % Note £m £m £m £m £m £m Employee Costs 13.914 13.914 0.000 3.677 3.659 0.018 under 0.5% Property Costs 46.906 46.906 0.000 15.737 15.746 (0.009) over (0.1%) Supplies & Services 0.609 0.609 0.000 0.109 0.118 (0.009) over (8.3%) Transport & Plant 0.195 0.195 0.000 0.047 0.026 0.021 under 44.7% Administration Costs 5.644 5.644 0.000 1.354 1.349 0.005 under 0.4% Payments to Other Bodies 3.030 3.030 0.000 0.601 0.601 0.000 - 0.0% Payments to Contractors 0.100 0.100 0.000 0.029 0.030 (0.001) over (3.4%) Transfer Payments 0.000 0.000 0.000 0.000 0.000 0.000 - n/a Financing Charges 26.050 26.050 0.000 11.333 11.333 0.000 - 0.0% Total Controllable Expenditure 96.448 96.448 0.000 32.887 32.862 0.025 under 0.1% Total Controllable Income (112.000) (112.000) 0.000 (27.238) (27.213) (0.025) under recovered (0.1%) Transfer to/(from) Balance Sheet (2.773) (2.773) 0.000 (0.924) (0.924) 0.000 - 0.0% Net Controllable Expenditure (18.325) (18.325) 0.000 4.725 4.725 0.000 - 0.0% Add: Non Controllable Budgets Financing Charges 18.325 18.325 0.000 0.000 0.000 0.000 - 0.0% Total Budget 0.000 0.000 0.000 4.725 4.725 0.000 - 0.0%
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 1 September 2022 Report by: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget Monitoring 2022/2023 - Detailed Resource Analysis 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] i update members of the Financial Resources Scrutiny Forum of progress on the Council’s revenue budget for the period covering 1 April 2022 to 15 July 2022. [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s):- [recs] (1) that the 2022/2023 detailed financial analysis as at period 4 (15 July 2022) for each of the individual Resources, be noted. [1recs] 3. Background 3.1. The individual reports attached provide detailed information on each of the Resource Revenue Budgets for 2022/2023 as at 15 July 2022. 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: i An Executive Summary showing the top level position to date for each of the Services (as detailed in the Executive Committee Report) within the Resource and the Housing Revenue Account as at 15 July 2022 (Period 4). i Details of the most significant variances within the Resource and the Housing Revenue Account across Subjective headings and across Services as at 15 July 2022 (Period 4). i A line by line trend analysis of the total Resource expenditure and income across subjective headings as at 15 July 2022 (Period 4). 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. 11
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6. Climate Change, Sustainability and Environmental Implications 6.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 7. Other Implications 7.1. The main risk associated with the Council’s Revenue Budget is that there is an overspend. The risk has been assessed as low given the detailed budget management applied across the Resources. The risk is managed through four weekly Budget Monitoring Meetings at which any variance is analysed. In addition, the probable outturn exercise ensures early warning for corrective action to be taken where appropriate. 8. Equality Impact Assessment and Consultation Arrangements 8.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and therefore no impact assessment is required. 8.2. There is also no requirement to undertake any consultation in terms of the information contained in this report. Paul Manning Executive Director (Finance and Corporate Resources) 24 August 2022 Link(s) to Council Values/Priorities/Outcomes i Accountable, Effective, Efficient and Transparent Previous References i None List of Background Papers i Revenue Ledger prints to 15 July 2022 Contact for Further Information If you would like to inspect the background papers or want further information, please contact:- Jackie Taylor, Head of Finance Ext: 5637 (Tel: 01698 455637) E-mail: jackie.taylor@southlanarkshire.gov.uk
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Appendix A South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 15 July 2022 (No.4) Community and Enterprise Resources Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 4 to 15/07/22 Variance to 15/07/22 to 15/07/22 Service Departments :- £m £m £m £m £m £m Facilities, Waste and Grounds 76.880 76.880 0.000 14.182 14.212 (0.030) over Fleet, Environmental and Projects (0.504) (0.504) 0.000 0.201 0.273 (0.072) over Leisure and Culture 21.087 21.087 0.000 10.669 10.668 0.001 under Planning and Economic Development 3.558 3.558 0.000 0.139 (0.041) 0.180 under Roads 21.618 21.618 0.000 6.994 7.118 (0.124) over Total Community and Enterprise Resources 122.639 122.639 0.000 32.185 32.230 (0.045) over 11
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Community and Enterprise Resources Variance Analysis 2022/23 (Period 4) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 484k under APT&C Basic/Superannuation/NI - 682k under Facilities, Streets, Waste and Grounds - 227k under Fleet, Environmental and Projects - 243k under Planning and Economic Development - 94k under Roads - 118k under The variance is mainly due to vacant posts which are currently being progressed. Overtime - (170k) over Facilities, Streets, Waste and Grounds - (147k) over The overtime variance is mainly within Waste due to high staff absences and vehicle availability due to outstanding vehicle repairs. In addition, within Grounds there was overtime worked in respect of vehicle checks, verge maintenance works and weekend work at cemeteries, golf courses and additional works on the removal of fly tipping.
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (158k) over Electricity Contract - (133k) over Roads - (134k) over The overspend is mainly due to higher than anticipated electricity costs for Electrical Vehicle charging points. Supplies and Services 94k under Foodstuffs - 99k under Facilities, Streets, Waste and Grounds - 103k under The underspend is mainly due to food purchases within Facilities Management being lower than budgeted due to a decreased demand in school meals and is offset by under recovery of income. Transport and Plant (268k) over Fleet Services - Vehicle Hires - (48k) over Fleet, Environmental and Projects - (48k) over The overspend is mainly due to the timing of the achievement of efficiencies within Fleet. Fleet Service - Repairs - (205k) over Fleet, Environmental and Projects - (205k) over The overspend is mainly due to the timing of the achievement of efficiencies within Fleet. Income (191k) under recovered Sales General - (124k) under recovered Facilities, Streets, Waste and Grounds - (123k) under recovered The under recovery is due to a decrease in cash collected from the sale of school meals within Facilities Management due to demand. Fees and Charges - General - 60k over recovered Facilities, Streets, Waste and Grounds - (47k) under recovered The under recovery is mainly due to less income being recovered from private clients for Care of Gardens within Grounds due to demand.
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont) Fees and Charges - General (cont) Planning and Economic Development - 102k over recovered The over recovery is mainly due to the level of Planning and Building Standards applications being greater than anticipated. Recharges - Departments of the Authority - (124k) under recovered Roads - (82k) under recovered The current level of income from routine maintenance and Lighting reactive maintenance is less than anticipated.
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022-23 SLC 22/23 2 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under ` ` ` EMPLOYEE COSTS APT & C BASIC 68,463 269 under 447 under 18,055 17,373 682 under APT & C OVERTIME 1,496 (29) over (96) over 252 422 (170) over APT & C SUPERANNUATION 11,447 (28) over (49) over 3,007 3,110 (103) over APT & C NIC 6,038 49 under 101 under 1,596 1,493 103 under TRAVEL AND SUBSISTENCE 75 1 under 2 under 14 21 (7) over OTHER EMPLOYEE COSTS 137 1 under 4 under 125 120 5 under PENSION INCREASES 1,107 (4) over 9 under 308 298 10 under ADDITIONAL PENSION COSTS 0 (9) over (16) over 0 36 (36) over EMPLOYEE COSTS 88,763 250 under 402 under 23,357 22,873 484 under PROPERTY COSTS RATES 950 0 0 0 0 0 SCOTTISH WATER - UNMETERED CHARGES 28 0 0 8 8 0 SCOTTISH WATER - METERED CHARGES 101 (3) over 1 under 28 31 (3) over RENT 775 1 under 1 under 174 171 3 under SERVICE CHARGE 42 1 under 0 7 7 0 FACTORING CHARGES 15 0 0 3 3 0 PROPERTY INSURANCE 288 1 under 0 1 0 1 under SECURITY COSTS 44 0 0 10 9 1 under GROUND MAINTENANCE 8 1 under 0 0 0 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 10 0 (11) over 2 13 (11) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 36 3 under (4) over 1 12 (11) over ELECTRICITY - CONTRACT 337 (29) over (88) over 61 194 (133) over GAS 96 (11) over (2) over 41 42 (1) over HEATING OIL 14 (1) over (1) over 2 3 (1) over CLEANING CONTRACT 23 (15) over (13) over 17 30 (13) over CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 412 0 16 under 91 80 11 under HEALTH & HYGIENE MATERIALS 37 0 0 19 19 0 WINDOW CLEANING 1 0 0 0 0 0 REFUSE UPLIFT 405 (2) over 1 under 1 0 1 under OTHER PROPERTY COSTS 19 (3) over 1 under 4 6 (2) over PROPERTY COSTS 3,641 (57) over (99) over 470 628 (158) over
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022-23 SLC 22/23 2 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under ` ` ` SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 453 (4) over (6) over 180 183 (3) over COMPUTER EQUIPMENT MAINTENANCE 75 0 0 2 0 2 under I.T. EQUIPMENT MAINT-CONTRACT 372 (1) over (4) over 113 121 (8) over I.T. ELECTRONIC MESSAGING 75 0 1 under 1 0 1 under EQUIPMENT, APPARATUS AND TOOLS 882 1 under 3 under 186 191 (5) over SMALL TOOLS 106 0 1 under 6 5 1 under ADAPTATIONS FOR CLIENTS 0 0 0 0 3 (3) over FURNISHINGS (INCL. CROCKERY & LINEN) 111 0 0 22 22 0 MATERIALS 7,679 6 under 12 under 1,718 1,704 14 under MATERIALS, APPARATUS AND EQUIPMENT 9 0 0 0 1 (1) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 0 0 0 0 FOODSTUFFS - GENERAL 5,285 0 89 under 1,047 948 99 under PROTECTIVE CLOTHING & UNIFORMS 186 0 (2) over 42 47 (5) over LAUNDRY COSTS 10 1 under 1 under 2 2 0 OTHER SUPPLIES AND SERVICES 288 1 under 3 under 85 82 3 under MAJOR SUPPLY OF ELECTRICAL POWER 1,457 0 0 139 139 0 DELIVERY CHARGE 1 0 0 0 1 (1) over I- PROCUREMENT ERRORS 0 0 (1) over 0 0 0 SUPPLIES AND SERVICES 16,991 4 under 97 under 3,543 3,449 94 under TRANSPORT AND PLANT PURCHASE OF PLANT 100 0 (1) over 37 36 1 under FLEET SERVICES - DRIVERS 58 0 0 0 0 0 FLEET SERVICES - FUEL 4,459 (68) over 1 under 1,277 1,278 (1) over FLEET SERVICES - VEHICLE HIRE 1,092 (23) over (36) over 135 183 (48) over POOL CAR CHARGES - RENTAL 55 (2) over 1 under 10 13 (3) over POOL CAR CHARGES - FUEL 22 0 1 under 2 0 2 under POOL CAR CHARGES - ADDITIONAL COSTS 7 0 0 0 0 0 OTHER TRANSPORT COSTS 64 (3) over 1 under 9 8 1 under TRANSPORT INSURANCE 93 0 0 0 0 0 LICENCES 491 0 (2) over 114 117 (3) over EXTERNAL FUEL SUPPLY 13 0 0 0 0 0 FLEET SERVICES - REPAIRS 1,474 (109) over (172) over 424 629 (205) over PLANT SERVICES 19 0 0 2 2 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 4,095 8 under 3 under 1,166 1,167 (1) over FLEET SERVICE CHARGES - PLANT MAINTENANCE 261 0 0 70 70 0 FLEET SERVICE CHARGES - ASSET MODIFICATION 70 2 under 3 under 8 6 2 under FLEET SERVICE CHARGES - LEASING 5,070 4 under 1 under 2,294 2,288 6 under FLEET SERVICE CHARGES - HIRED VEHICLES 951 0 (1) over 114 123 (9) over FLEET SERVICE CHARGES - CONTRACT HIRE 2 (7) over (7) over 0 11 (11) over FLEET SERVICE CHARGES - ROAD FUND LICENCE 222 (3) over (2) over 52 52 0 FLEET SERVICE CHARGES - FUEL 3,519 0 2 under 927 925 2 under FLEET SERVICE CHARGES - DRIVERS 102 0 0 0 0 0 HIRE OF EXTERNAL VEHICLES 76 0 0 0 0 0 HIRE OF EXTERNAL PLANT 287 1 under 1 under 75 74 1 under HIRE OF SKIPS 17 0 0 7 7 0 STORAGE 0 (1) over (2) over 0 2 (2) over TRANSPORT AND PLANT 22,619 (201) over (209) over 6,723 6,991 (268) over
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022-23 SLC 22/23 2 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under ` ` ` ADMINISTRATION PRINTING AND STATIONERY 126 (1) over 1 under 23 19 4 under TELEPHONES 106 3 under 2 under 21 22 (1) over MOBILE PHONES 64 3 under 2 under 4 0 4 under ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 0 0 0 0 0 ADVERTISING - OTHER 54 (1) over (1) over 36 35 1 under POSTAGES/COURIERS 37 (2) over (5) over 6 10 (4) over MEMBERSHIP FEES/SUBSCRIPTIONS 51 (1) over (1) over 30 30 0 INSURANCE 260 0 0 0 0 0 MEDICAL COSTS 2 0 (10) over 1 14 (13) over LEGAL EXPENSES 2 0 (1) over 0 1 (1) over HOSPITALITY / CIVIC RECOGNITION 3 0 0 0 1 (1) over INTERNET AGENCY FEES 23 0 0 9 5 4 under SECURITY UPLIFT FEES 26 (3) over 1 under 12 12 0 OTHER ADMIN COSTS 4 0 0 0 0 0 TRAINING 2 0 0 1 1 0 ADMINISTRATION 768 (2) over (12) over 143 150 (7) over PAYMENT TO OTHER BODIES SPTE: ANNUAL BUS SUBSIDY 1,770 0 0 819 819 0 SPTE: BUS OTHER 258 0 0 129 129 0 SPTE: FERRIES 29 0 0 15 15 0 SPTE: UNDERGROUND 1,318 0 0 659 659 0 SPTE: OTHER 1,727 0 0 864 864 0 SPTE: MAINTENANCE OF BUS SHELTERS AND STOPS 131 0 0 65 65 0 OTHER LOCAL AUTHORITIES 75 1 under 1 under 4 2 2 under GRANTS TO VOLUNTARY ORGANISATIONS 22 0 0 0 0 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 39 0 0 0 0 0 PAYMENTS TO OTHER BODIES 4,536 0 1 under 762 760 2 under EXTERNAL AUDIT FEES 3 0 0 0 0 0 PAYMENT TO OTHER BODIES 9,908 1 under 2 under 3,317 3,313 4 under PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 517 (1) over 1 under 189 189 0 PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 0 0 98 96 2 under PAYMENT TO PRIVATE CONTRACTOR 43,175 1 under 0 14,072 14,074 (2) over PAYMENT TO CONTRACTORS 43,994 0 1 under 14,359 14,359 0
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022-23 SLC 22/23 2 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under ` ` ` TRANSFER PAYMENTS CONCESSIONARY FARES 603 0 0 330 330 0 TRANSFER PAYMENTS 603 0 0 330 330 0 FINANCING CHARGES LEASING CHARGES - FINANCE 0 0 0 0 1 (1) over LEASING CHARGES - OPERATIONAL 1 0 (1) over 0 1 (1) over I.T. EQUIPMENT LEASING-CONTRACT 184 (1) over (1) over 7 8 (1) over FINANCING CHARGES 185 (1) over (2) over 7 10 (3) over TOTAL EXPENDITURE 187,472 (6) over 180 under 52,249 52,103 146 under INCOME MILK SUBSIDIES FROM THE E.U. (37) 0 0 0 0 0 CONTRIBUTIONS FROM OTHER BODIES (1,968) 4 over rec 4 over rec (1,260) (1,264) 4 over rec SALES - GENERAL (3,689) 11 over rec (102) under rec (928) (804) (124) under rec SALES - DEPARTMENTS OF THE AUTHORITY (118) 0 0 (105) (106) 1 over rec FEES AND CHARGES - GENERAL (7,577) (51) under rec (33) under rec (2,215) (2,275) 60 over rec FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (7,374) 5 over rec (3) under rec (2,001) (2,008) 7 over rec RENTAL INCOME (615) 0 0 (21) (21) 0 FLEET SERVICES (13,081) 53 over rec (22) under rec (3,222) (3,203) (19) under rec OTHER INCOME (1,472) 11 over rec 9 over rec (477) (481) 4 over rec RECOVERY FROM CAPITAL (1,333) 0 0 (96) (96) 0 RECHARGES - DEPARTMENTS OF THE AUTHORITY (27,569) (28) under rec (69) under rec (9,739) (9,615) (124) under rec TOTAL INCOME (64,833) 5 over rec (216) under rec (20,064) (19,873) (191) under rec NET EXPENDITURE 122,639 (1) over (36) over 32,185 32,230 (45) over
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Appendix B South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 15 July 2022 (No.4) Education Resources Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 4 to 15/07/22 Variance to 15/07/22 to 15/07/22 Service Departments :- £m £m £m £m £m £m Education 379.614 379.614 0.000 107.263 107.263 0.000 Total Education Resources 379.614 379.614 0.000 107.263 107.263 0.000 11
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Education Resources Variance Analysis 2022/23 (Period 4) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 175k under APT&C Basic / Superannuation / National Insurance - 185k under Schools - 185k under The underspend mainly relates to Early Years posts and is the result of staff turnover and due to the timing of recruitment. Transport and Plant (240k) over Pupil Transport - Special Educational Needs - (87k) over Schools - (87k) over This relates to the cost of transporting children to both mainstream and Special Education Needs schools. This is a demand led service and reflects increasing pupil numbers and costs. Pupil Transport - Strathclyde Passenger Transport - (153k) over Schools - (153k) over This is a demand led service and reflects the volume of children requiring mainstream transport to school and increased costs. Payments to Other Bodies (275k) over Independent School Places - (277k) over Schools - (277k) over This overspend reflects the increased cost of placements for pupils with additional support needs in Independent Schools and is due to both an increase in the number of places and the cost of placements.
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Subjective Head Variance Subjective line Service / amount Explanation Income 302k over recovered Early Years Fees - 277k over recovered Early Years - 277k over recovered The over recovery in Early Years fees relates to an increased uptake of available nursery places beyond 1140 hours.
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under EMPLOYEE COSTS TEACHERS BASIC 156,618 0 0 43,532 43,532 0 TEACHERS SUPERANNUATION 36,719 0 0 9,757 9,757 0 TEACHERS NI 18,625 0 0 5,371 5,371 0 DAILY TEACHERS BASIC 1,206 0 0 491 491 0 TEACHERS TRAINING 509 0 0 55 55 0 APT&C BASIC 61,900 39 under 69 under 16,435 16,321 114 under APT&C SUPERANNUATION 11,446 17 under 20 under 3,157 3,131 26 under APT&C NIC 5,003 22 under 30 under 1,300 1,255 45 under SESSIONAL WORK 32 0 0 32 32 0 TRAVEL AND SUBSISTANCE 239 0 1 under 38 38 0 OTHER EMPLOYEE COSTS 515 0 0 104 104 0 PENSION INCREASES 434 0 5 under 108 101 7 under PREMATURE RETIRALS 4,660 0 (6) over 1,165 1,175 (10) over ADDITIONAL PENSION COSTS 0 0 (1) over 0 7 (7) over EMPLOYEE COSTS 297,906 78 under 118 under 81,545 81,370 175 under PROPERTY COSTS RATES 15,497 0 0 0 0 0 SCOTTISH WATER - METERED (DRAINAGE) CHARGES 955 6 under 0 160 160 0 SCOTTISH WATER - METERED CHARGES 691 (6) over 0 263 263 0 RENT 256 0 0 72 72 0 SERVICE CHARGE 33 0 0 26 26 0 PROPERTY INSURANCE 480 0 0 5 5 0 SECURITY COSTS 62 0 0 15 15 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 62 0 0 8 8 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 4 0 0 4 4 0 ADAPTIONS - INTERNAL CONTRACTORS 59 0 0 59 59 0 ELECTRICITY - CONTRACT 3,758 0 0 322 322 0 GAS 2,240 0 0 677 677 0 HEATING OIL 71 0 0 27 27 0 SOLID FUEL 187 0 0 31 31 0 JANITOR SERVICE 50 0 0 15 15 0 JANITORIAL SUPPLIES 23 0 0 0 0 0 CLEANING CONTRACT 646 0 0 413 413 0 CLEANING OUTWITH CONTRACT 12 0 0 0 0 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 434 0 0 133 133 0 HEALTH & HYGIENE MATERIALS 127 0 0 2 2 0 WINDOW CLEANING 4 0 0 0 0 0 STEWARD SERVICE 1 0 0 0 0 0 REFUSE UPLIFT 15 0 0 0 0 0 REMOVAL & STORAGE COSTS 2 0 0 2 2 0 OTHER PROPERTY COSTS 129 0 0 56 56 0 OFFICE ACCOM-FACILITIES MANAGEMENT 4 0 0 4 4 0 ACCOMMODATION RECHARGE TO USERS 882 0 0 882 882 0 PROPERTY COSTS 26,684 0 0 3,176 3,176 0
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 240 0 0 145 145 0 COMPUTER EQUIPMENT RENTAL 1 0 0 0 0 0 I.T. EQUIPMENT MAINT-CONTRACT 3,154 0 0 1,116 1,116 0 I.T. ELECTRONIC MESSAGING 23 0 0 0 0 0 EQUIPMENT, APPARATUS AND TOOLS 100 0 0 64 64 0 SMALL TOOLS 2 0 0 2 2 0 AIDS FOR CLIENTS 117 7 under 0 0 0 0 ADAPTATIONS FOR CLIENTS 0 (7) over 0 0 0 0 FURNITURE - OFFICE 10 0 0 8 8 0 FURNITURE - GENERAL 142 0 0 62 62 0 FURNISHINGS (INCL. CROCKERY & LINEN) 6 0 0 5 5 0 MATERIALS 13 0 0 9 9 0 MATERIALS, APPARATUS AND EQUIPMENT 2,228 0 0 896 896 0 PUPIL EQUITY FUNDING 7,736 0 0 0 0 0 SAC FUNDING 580 0 0 0 0 0 LIBRARY/RESOURCE CENTREMATERIALS 83 0 0 23 23 0 LIBRARY CUSTOMER RESOURCES 0 0 0 0 0 0 AUDIO VISUAL 12 0 0 11 11 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 17 0 0 8 8 0 TV LICENCES - EDUCATION 25 0 0 7 7 0 FOODSTUFFS - GENERAL 21 0 0 15 15 0 PROTECTIVE CLOTHING & UNIFORMS 57 0 0 43 43 0 LAUNDRY COSTS 1 0 0 0 0 0 OTHER SUPPLIES AND SERVICES 23 0 0 0 0 0 HEALTH AND SAFETY 69 0 0 0 0 0 CATERING - CONTRACT 3,155 0 0 132 106 26 under CATERING - OUTWITH CONTRACT 8 0 0 1 1 0 CATERING - EXTERNAL 10 0 0 7 7 0 ARTIST FEES / PERFORMING ARTS / ENTERTA 6 0 0 6 6 0 DELIVERY CHARGE 4 0 0 3 3 0 SUPPLIES AND SERVICES 17,843 0 0 2,563 2,537 26 under
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under TRANSPORT AND PLANT POOL CAR CHARGES-RENTAL 2 (1) over (1) over 2 2 0 OTHER TRANSPORT COSTS 2 0 0 0 0 0 INSURANCE 3 0 0 0 0 0 FLEET SERVICE CHARGES - SCHEDULED MAINTENANCE 78 23 under 2 under 0 0 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 41 0 1 under 7 7 0 FLEET SERVICE CHARGES - LEASING 24 (21) over 0 24 24 0 FLEET SERVICE CHARGES - HIRED VEHICLES 3 0 (3) over 3 3 0 FLEET SERVICE CHARGES - ROAD FUND LICENCES/MOT 4 (1) over 0 1 1 0 FLEET SERVICE CHARGES - FUEL 99 (1) over 0 27 27 0 FLEET SERVICE CHARGES - DRIVERS 1,018 0 0 0 0 0 FLEET SERVICE CHARGES - BUS ESCORTS 258 0 0 92 92 0 HIRE OF EXTERNAL VEHICLES 69 0 5 under 69 69 0 HIRE OF SKIPS 5 (1) over (3) over 5 5 0 EXTERNAL TRANSPORT CONTRACT 2 (1) over (2) over 2 2 0 PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 4,886 0 0 1,081 1,168 (87) over PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 5,333 (92) over (153) over 1,521 1,674 (153) over PUPIL TRANSPORT - OTHER 131 0 0 79 79 0 TRANSPORT AND PLANT 11,958 (95) over (154) over 2,913 3,153 (240) over ADMINISTRATION PRINTING AND STATIONERY 368 0 0 132 132 0 TELEPHONES 213 0 0 44 44 0 MOBILE PHONES 7 0 0 0 0 0 ADVERTISING - OTHER 11 0 0 0 0 0 POSTAGES/COURIERS 76 0 0 10 10 0 MEMBERSHIP FEES/SUBSCRIPTIONS 89 0 0 89 89 0 INSURANCE 78 0 0 0 0 0 MEDICAL COSTS 8 0 0 8 8 0 HOSPITALITY / CIVIC RECOGNITION 23 0 0 23 23 0 SECURITY UPLIFT FEES 2 0 0 2 2 0 OTHER ADMIN COSTS 2 0 0 0 0 0 CONFERENCES - OFFICIALS (incl associated costs) 52 4 under 8 under 12 0 12 under TRAINING 104 0 0 69 69 0 ADMINISTRATION 1,033 4 under 8 under 389 377 12 under
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under PAYMENT TO OTHER BODIES OTHER LOCAL AUTHORITIES 1,431 (27) over (27) over 313 340 (27) over SCOTTISH QUALIFICATIONS AUTHORITY 1,563 0 0 1,557 1,557 0 PAYMENTS TO OTHER BODIES 19,298 0 24 under 5,582 5,553 29 under INDEPENDENT SCHOOL PLACES 3,507 0 (98) over 745 1,022 (277) over CONTRACT SPEECH THERAPY 678 0 0 0 0 0 SCHOOL ACTIVITIES 175 0 0 175 175 0 RESEARCH GRANTS - EDUCATION 41 0 0 41 41 0 PARENT COUNCILS (PREV.SCHOOL BOARDS) 28 0 0 0 0 0 P.E. FACILITIES 91 0 0 2 2 0 ACTIVITIES PROGRAMME 398 0 0 177 177 0 COUNSELLING 887 0 0 96 96 0 COPYRIGHT AGREEMENT 186 0 0 186 186 0 VAT FREE EXCURSIONS - EDUCATION 7 0 0 0 0 0 PRIVATE INDIVIDUALS - GENERAL 6 0 0 6 6 0 PAYMENT TO OTHER BODIES 28,296 (27) over (101) over 8,880 9,155 (275) over PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 38,776 0 0 9,617 9,617 0 PAYMENT TO CONTRACTORS 38,776 0 0 9,617 9,617 0 TRANSFER PAYMENTS EDUCATION MAINTENANCE ALLOWANCE 286 0 0 286 286 0 FOOTWEAR & CLOTHING GRANTS 1,944 0 0 1,313 1,313 0 WORK EXPERIENCE 20 0 0 0 0 0 TRANSFER PAYMENTS 2,250 0 0 1,599 1,599 0 FINANCING CHARGES LEASING CHARGES - OPERATIONAL 3 0 0 0 0 0 I.T. EQUIPMENT LEASING - CONTRACT 352 0 0 64 64 0 FINANCING CHARGES 355 0 0 64 64 0 TOTAL EXPENDITURE 425,101 (40) over (129) over 110,746 111,048 (302) over
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under INCOME GOVERNMENT GRANT - GAELIC EDUCATION (170) 0 0 (85) (85) 0 GOVERNMENT GRANTS - OTHER EDUCATION GRANTS (41,305) 0 0 (1,293) (1,293) 0 CONTRIBUTIONS FROM OTHER BODIES (1,898) 0 0 (1,028) (1,053) 25 over rec FEES AND CHARGES - OTHER LOCAL AUTHORITIES (770) 0 0 0 0 0 PLAYGROUP ACCOMMODATION CHARGE (10) 0 0 0 0 0 EARLY YEARS FEES (373) 40 over rec 129 over rec (164) (441) 277 over rec RENTAL INCOME (20) 0 0 (1) (1) 0 COURSE FEES (35) 0 0 (21) (21) 0 OTHER INCOME (24) 0 0 (9) (9) 0 ACCOMMODATION INCOME FROM USERS (882) 0 0 (882) (882) 0 INCOME (45,487) 40 over rec 129 over rec (3,483) (3,785) 302 over rec NET EXPENDITURE 379,614 0 0 107,263 107,263 0
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Appendix C South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 15 July 2022 (No.4) Finance and Corporate Resources Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 4 to 15/07/22 Variance to 15/07/22 to 15/07/22 Service Departments :- £m £m £m £m £m £m Finance Services - Strategy 2.023 2.023 0.000 0.970 0.972 (0.002) over Finance Services - Transactions 18.676 18.676 0.000 6.928 6.857 0.071 under Audit and Compliance Services 0.355 0.355 0.000 0.157 0.157 0.000 Information Technology Services 5.095 5.095 0.000 4.516 4.638 (0.122) over Communications and Strategy Services 3.043 3.043 0.000 0.753 0.772 (0.019) over Administration and Licensing Services 4.113 4.113 0.000 1.678 1.726 (0.048) over Personnel Services 8.345 8.345 0.000 2.524 2.404 0.120 under Total Finance and Corporate Resources 41.650 41.650 0.000 17.526 17.526 0.000 11
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Finance and Corporate Resources Variance Analysis 2022/23 (Period 4) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 216k under APT&C Basic / Superannuation / NI - 267k under Finance Services (Transactions) - 137k under The underspend is due to vacant posts within the Service which are being recruited in line with Service requirements. Personnel Services - 153k under The underspend is due to the timing of employability and funded projects. Overtime - (47k) over Finance Services (Transactions) - (39k) over The overspend relates to the costs of managing the staffing requirements of the 24-hour customer call centre. Supplies and Services (142k) over Computer Equipment Maintenance - (124k) over IT Services - (133k) over The overspend reflects the costs of IT contracts in relation to software licenses and the associated costs of the new Cloud Hosting Service Administration Costs (85k) over Postages/Couriers - (23k) over Finance Services (Transactions) - (17k) over The overspend is due to the volume of transactions within Benefits and Revenues being higher than anticipated.
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Subjective Head Variance Subjective line Service / amount Explanation Administration Costs (cont) Medical Costs - (16k) over Personnel Services - (18k) over This overspend is due to higher than anticipated staff medicals, offset by additional income from recharges.
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under EMPLOYEE COSTS APT & C BASIC 26,764 26 under 55 under 6,987 6,795 192 under APT & C OVERTIME 75 (18) over (30) over 19 66 (47) over APT & C SUPERANNUATION 5,287 37 under 74 under 1,362 1,308 54 under APT & C NIC 2,851 15 under 43 under 729 706 23 under MANUAL BASIC 15 (2) over 0 4 6 (2) over MANUAL SUPERANNUATION 0 (1) over 0 0 0 0 TRAVEL AND SUBSISTANCE 34 2 under 4 under 9 4 5 under OTHER EMPLOYEE COSTS 422 (3) over 55 under 64 65 (1) over PENSION INCREASES 833 (12) over (6) over 224 232 (8) over ADDITIONAL PENSION COSTS 0 1 under 0 0 0 0 EMPLOYEE COSTS 36,281 45 under 195 under 9,398 9,182 216 under PROPERTY COSTS RATES 109 0 0 0 0 0 SCOTTISH WATER - METERED CHARGES 9 1 under 2 under 2 (1) 3 under RENT 50 2 under 6 under 9 3 6 under SERVICE CHARGE 1 0 1 under 0 0 0 PROPERTY INSURANCE 1 0 1 under 0 0 0 SECURITY COSTS 104 7 under 1 under 0 0 0 REPAIRS & MAINTENANCE - INTERNAL CONTRATOR 0 0 (1) over 0 1 (1) over REPAIRS & MAINTENANCE - EXTERNAL CONTRATOR 2 (1) over (1) over 0 1 (1) over ELECTRICITY - CONTRACT 440 7 under 2 under 3 3 0 GAS 14 1 under 2 under 0 0 0 FIXTURE & FITTINGS 1,707 0 0 182 182 0 JANITOR SERVICE 0 (1) over (1) over 0 1 (1) over HEALTH & HYGIENE MATERIALS 40 0 6 under 0 0 0 REFUSE UPLIFT 2 0 0 0 0 0 REMOVAL & STORAGE COSTS 0 (1) over (1) over 0 1 (1) over OTHER PROPERTY COSTS 16 0 1 under 2 2 0 PROPERTY COSTS 2,495 15 under 18 under 198 193 5 under
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 2,468 (1) over (10) over 720 736 (16) over COMPUTER EQUIPMENT MAINTENANCE 3,061 4 under 5 under 2,148 2,272 (124) over I.T. EQUIPMENT MAINT - CONTRACT 653 6 under 16 under 223 220 3 under I.T. ELECTRONIC MESSAGING 138 6 under 6 under 5 1 4 under EQUIPMENT, APPARATUS AND TOOLS 192 1 under 24 under 48 26 22 under SUPPLIES FOR CLIENTS 227 (1) over 17 under 53 35 18 under FURNITURE - OFFICE 0 (1) over (2) over 0 2 (2) over MATERIALS 78 0 (12) over 18 38 (20) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 7 0 0 1 1 0 FOODSTUFFS - GENERAL 11 6 under 2 under 1 7 (6) over PROTECTIVE CLOTHING & UNIFORMS 5 0 1 under 0 1 (1) over OTHER SUPPLIES AND SERVICES 3,153 0 3 under 1,323 1,336 (13) over CATERING - OUTWITH CONTRACT 6 0 1 under 1 0 1 under OUTSOURCED MAIL 134 0 (5) over 31 39 (8) over SUPPLIES AND SERVICES 10,133 20 under 46 under 4,572 4,714 (142) over TRANSPORT AND PLANT POOL CAR CHARGES - RENTAL 25 1 under 3 under 4 0 4 under POOL CAR CHARGES - FUEL 6 0 0 0 0 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 1 0 0 0 0 0 FLEET SERVICE CHARGES - LEASING 5 0 0 1 1 0 FLEET SERVICE CHARGES - FUEL 1 0 0 0 0 0 FLEET SERVICE CHARGES - DRIVERS 36 1 under 5 under 0 0 0 TRANSPORT AND PLANT 74 2 under 8 under 5 1 4 under
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under ADMINISTRATION PRINTING AND STATIONERY 579 1 under (5) over 22 29 (7) over TELEPHONES 1,797 (1) over 4 under 447 445 2 under MOBILE PHONES 395 0 2 under 40 40 0 ADVERTISING - RECRUITMENT 28 0 (11) over 28 32 (4) over ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 1 0 0 0 0 0 ADVERTISING - OTHER 138 0 (1) over 32 36 (4) over POSTAGES/COURIERS 872 (11) over (33) over 222 245 (23) over SMS MESSAGING 2 0 0 0 4 (4) over MEMBERSHIP FEES/SUBSCRIPTIONS 214 (4) over (8) over 185 191 (6) over INSURANCE 139 0 0 0 0 0 MEDICAL COSTS 221 1 under (44) over 48 64 (16) over LEGAL EXPENSES 219 (4) over (3) over 15 25 (10) over HOSPITALITY / CIVIC RECOGNITION 30 (1) over 1 under 6 7 (1) over PAYPOINT AGENCY FEES 90 (1) over 0 18 20 (2) over SECURITY UPLIFT FEES 6 0 0 0 0 0 OTHER ADMIN COSTS (369) (36) over (120) over 211 217 (6) over MEMBERS ALLOWANCES 1,788 11 under 2 under 478 481 (3) over CONFERENCES - MEMBERS (incl associated costs) 9 1 under 1 under 0 2 (2) over CONFERENCES - OFFICIALS (incl associated costs) 13 0 1 under 1 0 1 under TRAINING 767 0 1 under 187 185 2 under VOLUNTEERS' EXPENSES 0 0 (1) over 0 2 (2) over INTERNAL SUPPORT SERVICES ALLOCATION 42 0 0 0 0 0 ADMINISTRATION 6,981 (44) over (214) over 1,940 2,025 (85) over PAYMENT TO OTHER BODIES GRANTS TO VOLUNTARY ORGANISATIONS 678 0 0 343 343 0 PAYMENTS TO OTHER BODIES 6,575 (5) over (3) over 1,367 1,370 (3) over EXTERNAL AUDIT FEES 516 0 0 177 177 0 PRIVATE INDIVIDUALS - GENERAL 1 1 under 1 under 0 0 0 PAYMENT TO OTHER BODIES 7,770 (4) over (2) over 1,887 1,890 (3) over PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 40 0 0 15 15 0 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 231 0 0 13 13 0 PAYMENT TO CONTRACTORS 271 0 0 28 28 0
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under TRANSFER PAYMENTS RENT ALLOWANCE 27,581 0 0 5,780 5,780 0 RENT REBATES 41,526 0 0 9,918 9,918 0 TRANSFER PAYMENTS 69,107 0 0 15,698 15,698 0 FINANCING CHARGES LEASING CHARGES - OPERATIONAL 1 0 0 0 0 0 I.T. EQUIPMENT LEASING-CONTRACT 1,079 2 under 5 under 375 374 1 under FINANCING CHARGES 1,080 2 under 5 under 375 374 1 under TOTAL EXPENDITURE 134,192 36 under 56 under 34,101 34,105 (4) over INCOME STATUTORY ADDITIONS - COST OF COLLECTION (740) 0 0 0 0 0 RENT REBATES SUBSIDY (37,091) 0 0 (8,704) (8,704) 0 RENT ALLOWANCE SUBSIDY (27,067) 0 0 (5,552) (5,552) 0 DWP SUBSIDY (1,138) 0 0 (270) (270) 0 CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (85) 8 under (13) over (34) (34) 0 CONTRIBUTIONS FROM OTHER BODIES (3,121) 3 under 0 (51) (63) 12 under ESF GRANT (674) 0 16 under 0 (23) 23 under SALES - GENERAL 0 (7) over (4) over 0 0 0 SALES - DEPARTMENTS OF THE AUTHORITY (32) 0 0 0 0 0 FEES AND CHARGES - GENERAL (4,402) (9) over (1) over (727) (731) 4 under CHARGES TO HEALTH BOARDS (38) 0 0 0 0 0 FEES AND CHARGES - OTHER BODIES (246) 0 (9) over (94) (92) (2) over FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,899) 0 (13) over (537) (499) (38) over RENTAL INCOME (2) 0 11 under 0 (11) 11 under BIRTH REGISTRATION (35) 0 (1) over (8) (6) (2) over DEATH REGISTRATION (71) 0 2 under (16) (17) 1 under MARRIAGE STATUTORY FEES (98) 0 12 under (23) (40) 17 under EXTRACT ISSUE (96) 0 6 under (22) (29) 7 under MARRIAGES (78) (1) over (3) over (18) (13) (5) over CITIZENSHIP CEREMONIES (10) 1 under 2 under (2) (4) 2 under NATIONAL CHECKING SERVICE (71) 0 (11) over (16) 0 (16) over OTHER INCOME (7,875) (14) over (4) over (500) (490) (10) over REALLOCATION OF CENTRAL SUPPORT COSTS (6,598) 0 0 0 0 0 REALLOCATION OF SUPPORT COSTS (75) 0 0 0 0 0 INCOME (92,542) (19) under rec (10) under rec (16,574) (16,578) 4 over rec NET EXPENDITURE 41,650 17 under 46 under 17,527 17,527 0
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Appendix D South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 15 July 2022 (No.4) Housing and Technical Resources Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 4 to 15/07/22 Variance to 15/07/22 to 15/07/22 Service Departments :- £m £m £m £m £m £m Housing Services 8.481 8.481 0.000 3.072 3.067 0.005 under Property Services 8.802 8.802 0.000 4.160 4.165 (0.005) over Total Housing and Technical Resources 17.283 17.283 0.000 7.232 7.232 0.000 11
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Housing and Technical Resources (excl HRA) Variance Analysis 2022/23 (Period 4) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 79k under APT&C Basic / Overtime / Superannuation / National Insurance - 358k under Property Services - 348k under The variance relates to vacancies which are actively being recruited in line with Service requirements. Manual Basic / Overtime / Superannuation / National Insurance - (276k) over Property Services - (267k) over The variance reflects the current level of trade operatives and overtime required to meet service demands. Property Costs (133k) over Service Charge - (135k) over Property Services - (135k) over The overspend relates to the cost of shopping centre service charges which are not recoverable from tenants. Supplies and Services 632k under Materials - 627k under Property Services - 627k under Expenditure on materials varies depending on the current workload demands and timing of works on a wide variety of capital and revenue works. Payments to Contractors 360k under Payments to Private Contractors - 601k under Property Services - 601k under Expenditure on contractor payments varies depending on the current workload demands and timing of works on a wide variety of capital and revenue works.
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Contractors (cont) Payments to External Consultants - (241k) over Property Services - (241k) over This overspend reflects the requirement to purchase external professional services within the Projects team, to meet current service demands. Income (1,002k) under recovered Recovery from Capital / Recharges – Departments of the Authority - (1,062k) under recovered Property Services - (1,062k) under recovered The level of income recovered varies depending on the current workload and the timing of a wide variety of projects and is offset by a reduction in expenditure.
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/23 2022/23 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under EMPLOYEE COSTS TEACHERS OVERTIME 0 0 - 0 - 0 1 (1) over APT & C BASIC 15,110 111 under 169 under 4,006 3,756 250 under APT & C OVERTIME 199 4 under 9 under 52 46 6 under APT & C SUPERANNUATION 2,929 31 under 42 under 771 710 61 under APT & C NIC 1,714 20 under 31 under 449 408 41 under MANUAL BASIC 17,903 (29) over (93) over 4,730 4,881 (151) over MANUAL OVERTIME 545 3 under (41) over 144 222 (78) over MANUAL SUPERANNUATION 3,447 (2) over (15) over 911 934 (23) over MANUAL NIC 1,965 (6) over (16) over 520 544 (24) over TRAVEL AND SUBSISTANCE 25 0 - 2 under 7 3 4 under OTHER EMPLOYEE COSTS (27) (1) over (3) over (7) (8) 1 under PENSION INCREASES 602 (25) over 5 under 157 150 7 under ADDITIONAL PENSION COSTS 13 (5) over (5) over 0 14 (14) over EMPLOYEE COSTS 44,425 101 under 85 under 11,740 11,661 79 under
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/23 2022/23 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under PROPERTY COSTS RATES 2,126 16 under 25 under 0 0 0 - SCOTTISH WATER - UNMETERED CHARGES 12 (2) over (1) over 3 4 (1) over SCOTTISH WATER - METERED CHARGES 241 (3) over (4) over 56 55 1 under RENT 1,357 (1) over (1) over 338 340 (2) over SERVICE CHARGE 141 (10) over (116) over 22 157 (135) over FACTORING CHARGES 9 0 - 0 - 1 0 1 under OTHER ACCOMMODATION COSTS 2,434 0 - 0 - 1,673 1,673 0 - BED AND BREAKFAST 27 3 under 5 under 7 1 6 under PROPERTY INSURANCE 295 0 - 0 - 0 0 0 - SECURITY COSTS 299 21 under 28 under 70 55 15 under GROUND MAINTENANCE 52 0 - 0 - 0 0 0 - GROUNDS MAINTENANCE ADDITIONAL WORKS 10 0 - 1 under 2 2 0 - REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 2,724 2 under (3) over 627 627 0 - LIFE CYCLE MAINTENANCE 3,558 0 - 0 - 1,129 1,128 1 under REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 380 (4) over 19 under 270 285 (15) over HOUSING - RENT FREE ACCOMMODATION 0 0 - (1) over 0 2 (2) over HOUSING - RENT W/O UNLET PERIODS 679 (1) over 0 - 198 198 0 - HOUSING - RENT W/O BAD PERIODS 817 8 under 6 under 28 17 11 under ASBESTOS 0 (3) over (4) over 0 4 (4) over ELECTRICITY - CONTRACT 883 0 - 7 under 91 89 2 under ELECTRICITY - NON CONTRACT 29 0 - 3 under 7 3 4 under GAS 237 (6) over (2) over 79 85 (6) over HEATING OIL 12 (3) over (3) over 3 6 (3) over FIXTURE & FITTINGS 809 6 under 6 under 218 221 (3) over JANITOR SERVICE 164 2 under 2 under 152 152 0 - CLEANING CONTRACT 407 (1) over 7 under 403 428 (25) over CLEANING OUTWITH CONTRACT 0 (5) over (7) over 0 0 0 - CLEANING MATERIALS 10 0 - 0 - 2 2 0 - WINDOW CLEANING 2 (1) over (1) over 1 1 0 - PEST CONTROL 6 0 - 1 under 1 0 1 under REFUSE UPLIFT 404 24 under 20 under 88 65 23 under REMOVAL & STORAGE COSTS 131 (1) over 1 under 19 25 (6) over OTHER PROPERTY COSTS 510 3 under 4 under 152 143 9 under OFFICE ACCOM-FACILITIES MANAGEMENT 1,113 (11) over (15) over 1,113 1,113 0 - ACCOMMODATION RECHARGE TO USERS 33 (3) over (7) over 8 13 (5) over PROPERTY COSTS 19,911 30 under (30) over 6,761 6,894 (133) over
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/23 2022/23 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 475 (1) over 11 under 250 261 (11) over COMPUTER EQUIPMENT MAINTENANCE 6 2 under 0 - 2 0 2 under I.T. EQUIPMENT MAINT-CONTRACT 223 9 under 7 under 12 1 11 under EQUIPMENT, APPARATUS AND TOOLS 46 5 under 4 under 10 2 8 under ADAPTATIONS FOR CLIENTS 500 0 - 0 - 112 112 0 - FURNITURE - GENERAL 0 0 - 0 - 0 4 (4) over FURNISHINGS 0 0 - (3) over 0 4 (4) over MATERIALS 12,787 71 under 873 under 3,226 2,599 627 under AUDIO VISUAL 10 1 under (2) over 2 4 (2) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 3 0 - 0 - 0 0 0 - TV LICENCES - EDUCATION 1 (1) over (1) over 0 1 (1) over FOODSTUFFS - GENERAL 2 0 - 0 - 0 0 0 - PROTECTIVE CLOTHING & UNIFORMS 44 2 under 1 under 10 9 1 under OTHER SUPPLIES AND SERVICES 92 4 under 6 under 42 36 6 under HEALTH AND SAFETY 1 0 - 0 - 0 0 0 - CATERING - CONTRACT 1 0 - 0 - 0 0 0 - OUTSOURCED MAIL 0 0 - 0 - 0 1 (1) over SUPPLIES AND SERVICES 14,191 92 under 896 under 3,666 3,034 632 under TRANSPORT AND PLANT PURCHASE OF PLANT 125 2 under 1 under 29 33 (4) over FLEET SERVICES - FUEL 0 (3) over (3) over 0 7 (7) over POOL CAR RECHARGE - RENTAL CHARGE 122 3 under 6 under 20 18 2 under POOL CAR RECHARGE - FUEL 26 1 under 2 under 3 0 3 under POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 - 0 - 0 0 0 - TRANSPORT INSURANCE 44 6 under 9 under 11 0 11 under PLANT SERVICES 7 0 - 0 - 2 0 2 under FLEET SERVICE CHARGES VEHICLE MAINTENANCE 328 4 under 5 under 75 97 (22) over FLEET SERVICE CHARGES UNSCHEDULED LABOUR 1 0 - 0 - 0 0 0 - FLEET SERVICE CHARGES PLANT MAINTENANCE 7 0 - (2) over 2 6 (4) over FLEET SERVICE CHARGES ASSET MODIFICATIONS 15 2 under 3 under 3 1 2 under FLEET SERVICE CHARGES LEASING 1,397 (8) over (5) over 323 306 17 under FLEET SERVICE CHARGES HIRED VEHICLES 201 23 under 0 - 47 13 34 under FLEET SERVICE CHARGES CONTRACT HIRE 48 9 under 12 under 9 2 7 under FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 116 2 under 2 under 27 46 (19) over FLEET SERVICE CHARGES FUEL 800 (2) over 9 under 185 249 (64) over HIRE OF EXTERNAL PLANT 257 30 under 45 under 59 13 46 under HIRE OF SCAFOLDING 1,077 80 under 33 under 248 216 32 under HIRE OF SKIPS 33 (12) over (21) over 7 3 4 under TAXI CHARGES - CONTRACTED 12 0 - 1 under 3 1 2 under TRANSPORT AND PLANT 4,617 137 under 97 under 1,053 1,011 42 under
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/23 2022/23 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under ADMINISTRATION PRINTING AND STATIONERY 81 7 under 4 under 18 12 6 under TELEPHONES 94 4 under 5 under 22 15 7 under MOBILE PHONES 42 3 under 7 under 8 0 8 under ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 7 0 - 0 - 0 0 0 - ADVERTISING - OTHER 6 0 - 1 under 2 0 2 under POSTAGES/COURIERS 21 (2) over (5) over 3 11 (8) over MEMBERSHIP FEES/SUBSCRIPTIONS 13 (4) over (3) over 3 6 (3) over INSURANCE 216 2 under 4 under 48 48 0 - MEDICAL COSTS 17 2 under 0 - 3 3 0 - LEGAL EXPENSES 16 (2) over (9) over 1 10 (9) over PETTY OUTLAYS 12 1 under 2 under 3 6 (3) over HOSPITALITY / CIVIC RECOGNITION 2 0 - 0 - 0 0 0 - OTHER ADMIN COSTS 13 0 - (1) over 3 4 (1) over INTERNAL SUPPORT SERVICES ALLOCATION 457 0 - 0 - 121 121 0 - CENTRAL ADMINISTRATION 2,749 0 - 0 - 798 798 0 - ADMINISTRATION 3,746 11 under 5 under 1,033 1,034 (1) over PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 1,770 0 - 0 - 467 459 8 under PAYMENTS TO OTHER BODIES 1,279 0 - 0 - 182 188 (6) over SUPPORTING PEOPLE INTERNAL PROVIDER 1,129 0 - 0 - 373 373 0 - SUPPORTING PEOPLE EXTERNAL PROVIDER 727 0 - 3 under 154 152 2 under HOUSING ADMINISTRATION 1,170 0 - 0 - 360 360 0 - ASSISTANCE TO HOME OWNERS 1,983 0 - (1) over 298 298 0 - PRIVATE INDIVIDUALS - GENERAL 150 0 - 0 - 38 40 (2) over PAYMENT TO OTHER BODIES 8,208 0 - 2 under 1,872 1,870 2 under PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 18,525 106 under 742 under 4,813 4,212 601 under PAYMENT TO EXTERNAL CONSULTANTS 231 (86) over (217) over 80 321 (241) over PAYMENT TO CONTRACTORS 18,756 20 under 525 under 4,893 4,533 360 under
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/23 2022/23 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 152 7 under 16 under 30 9 21 under INTEREST ON REVENUE BALANCES 2 0 - 0 - 0 0 0 - FINANCING CHARGES 154 7 under 16 under 30 9 21 under TOTAL EXPENDITURE 114,008 398 under 1,596 under 31,048 30,046 1,002 under INCOME CONTRIBUTIONS FROM OTHER BODIES (987) 0 - 0 - 0 0 0 - SALES - DEPARTMENTS OF THE AUTHORITY (460) (9) under rec (9) under rec (153) (153) 0 - FEES AND CHARGES - GENERAL (592) (16) under rec (3) under rec (77) (77) 0 - FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (48) 0 - 0 - 0 0 0 - RENTAL INCOME (4,775) 1 over rec (7) under rec (1,293) (1,298) 5 over rec HOUSE RENTS (5,494) (8) under rec (12) under rec (1,252) (1,250) (2) under rec OTHER INCOME (2,724) (10) under rec 3 over rec (620) (700) 80 over rec REALLOCATION OF CENTRAL SUPPORT COSTS (876) 0 - 0 - 0 0 0 - REALLOCATION OF SUPPORT COSTS (1,628) (88) under rec (12) under rec (253) (253) 0 - RECOVERY FROM CAPITAL (40,983) (1,148) under rec (3,081) under rec (10,856) (7,432) (3,424) under rec RECHARGES - DEPRTMENTS OF THE AUTHORITY (38,059) 880 over rec 1,525 over rec (9,289) (11,651) 2,362 over rec MANUAL RECHARGES - DEPARTMENTS OF THE AUTHORITY (99) 0 - 0 - (23) 0 (23) under rec INCOME (96,725) (398) under rec (1,596) under rec (23,816) (22,814) (1,002) under rec NET EXPENDITURE 17,283 0 - 0 - 7,232 7,232 0 -
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Appendix E Housing and Technical Resources - HRA Variance Analysis 2022/23 (Period 4) Subjective Head Variance Subjective line Service / amount Explanation Property Costs (9k) over Electricity - Contract - 43k under HRA The underspend is due to charges being lower than anticipated to date. 11
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/23 2022/23 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under EMPLOYEE COSTS APT & C BASIC 10,594 (11) over (5) over 2,799 2,801 (2) over APT & C OVERTIME 79 (1) over (2) over 21 29 (8) over APT & C SUPERANNUATION 1,880 (2) over (10) over 497 509 (12) over APT & C NIC 1,102 13 under 23 under 291 261 30 under TRAVEL AND SUBSISTANCE 40 3 under 5 under 10 2 8 under PENSION INCREASES 219 (11) over 6 under 59 54 5 under ADDITIONAL PENSION COSTS 0 0 - (3) over 0 3 (3) over EMPLOYEE COSTS 13,914 (9) over 14 under 3,677 3,659 18 under PROPERTY COSTS RATES 105 0 - 0 - 0 0 0 - SCOTTISH WATER - UNMETERED CHARGES 4 (1) over 0 - 1 2 (1) over SCOTTISH WATER - METERED CHARGES 8 0 - 0 - 2 2 0 - RENT 6 0 - 0 - 6 0 6 under SERVICE CHARGE 65 (1) over (1) over 0 2 (2) over OTHER ACCOMMODATION COSTS 31 0 - 0 - 0 0 0 - PROPERTY INSURANCE 923 0 - 0 - 0 0 0 - SECURITY COSTS 55 4 under 8 under 13 39 (26) over GROUND MAINTENANCE 4,257 0 - 0 - 3,954 3,954 0 - REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 32,392 0 - 0 - 10,209 10,222 (13) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 877 0 - 0 - 207 218 (11) over HOUSING - RENT FREE ACCOMMODATION 155 7 under 7 under 45 44 1 under HOUSING - RENT W/O UNLET PERIODS 2,354 0 - 0 - 747 727 20 under HOUSING - RENT W/O BAD PERIODS 3,405 0 - 0 - 145 145 0 - ASBESTOS 139 0 - 0 - 24 24 0 - ELECTRICITY - CONTRACT 1,008 0 - 0 - 106 63 43 under GAS 301 0 - 0 - 79 98 (19) over HEATING OIL 54 (7) over (8) over 13 15 (2) over SOLID FUEL 4 0 - 1 under 1 0 1 under FIXTURE & FITTINGS 58 (1) over 1 under 16 11 5 under JANITOR SERVICE 74 7 under 7 under 12 7 5 under CLEANING CONTRACT 384 (13) over (19) over 96 115 (19) over CLEANING MATERIALS 60 5 under 8 under 16 4 12 under WINDOW CLEANING 16 (1) over (1) over 4 3 1 under PEST CONTROL 122 (4) over (6) over 28 38 (10) over REFUSE UPLIFT 0 (5) over (7) over 0 11 (11) over REMOVAL & STORAGE COSTS 14 1 under 1 under 4 (6) 10 under OTHER PROPERTY COSTS 35 0 - 2 under 9 8 1 under PROPERTY COSTS 46,906 (9) over (7) over 15,737 15,746 (9) over
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/23 2022/23 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 297 0 - 0 - 80 87 (7) over I.T. EQUIPMENT MAINT-CONTRACT 209 0 - 0 - 0 0 0 - EQUIPMENT, APPARATUS AND TOOLS 13 1 under 0 - 4 4 0 - AIDS FOR CLIENTS 0 0 - (1) over 0 2 (2) over ADAPTATIONS FOR CLIENTS 0 (4) over (9) over 0 0 0 - FURNITURE - OFFICE 10 (1) over 0 - 3 2 1 under FURNITURE - GENERAL 0 (1) over (1) over 0 1 (1) over MATERIALS, APPARATUS AND EQUIPMENT 0 0 - 0 - 0 1 (1) over FOODSTUFFS - GENERAL 6 1 under (1) over 2 2 0 - PROTECTIVE CLOTHING & UNIFORMS 12 0 - 0 - 3 3 0 - LAUNDRY COSTS 16 0 - (1) over 4 5 (1) over OTHER SUPPLIES AND SERVICES 31 (1) over 0 - 9 11 (2) over HEALTH AND SAFETY 15 2 under 3 under 4 0 4 under SUPPLIES AND SERVICES 609 (3) over (10) over 109 118 (9) over TRANSPORT AND PLANT POOL CAR RECHARGE - RENTAL CHARGE 26 1 under 0 - 6 4 2 under POOL CAR RECHARGE - FUEL 6 0 - 1 under 1 0 1 under POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 - 0 - 0 0 0 - FLEET SERVICE CHARGES VEHICLE MAINTENANCE 23 1 under 1 under 5 3 2 under FLEET SERVICE CHARGES LEASING 72 0 - 0 - 19 13 6 under FLEET SERVICE CHARGES HIRED VEHICLES 34 3 under 5 under 8 0 8 under FLEET SERVICE CHARGES CONTRACT HIRE 0 (1) over (1) over 0 1 (1) over FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 8 0 - 0 - 2 1 1 under FLEET SERVICE CHARGES FUEL 21 0 - 1 under 5 4 1 under STORAGE 4 0 - 1 under 1 0 1 under TRANSPORT AND PLANT 195 4 under 8 under 47 26 21 under
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/23 2022/23 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under ADMINISTRATION PRINTING AND STATIONERY 61 0 - 0 - 16 14 2 under BULK PRINTING 53 4 under 8 under 12 0 12 under TELEPHONES 84 4 under (6) over 19 22 (3) over MOBILE PHONES 27 2 under 4 under 6 0 6 under ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 22 0 - 0 - 0 0 0 - ADVERTISING - OTHER 12 1 under 2 under 3 0 3 under POSTAGES/COURIERS 132 0 - 0 - 0 0 0 - SMS MESSAGING 0 0 - (2) over 0 2 (2) over MEMBERSHIP FEES/SUBSCRIPTIONS 38 0 - 3 under 15 19 (4) over MEDICAL COSTS 25 (2) over (5) over 7 12 (5) over LEGAL EXPENSES 61 0 - 0 - 0 0 0 - PETTY OUTLAYS 4 0 - 1 under 1 1 0 - HOSPITALITY / CIVIC RECOGNITION 0 0 - 0 - 0 1 (1) over GIRO BANK AGENCY FEES 9 1 under 2 under 0 0 0 - PAYPOINT AGENCY FEES 49 3 under 3 under 7 9 (2) over INTERNET AGENCY FEES 6 1 under 1 under 2 0 2 under OTHER ADMIN COSTS 15 (3) over (2) over 4 6 (2) over CONFERENCES - OFFICIALS 7 1 under 1 under 2 0 2 under TRAINING 0 0 - 0 - 0 3 (3) over INTERNAL SUPPORT SERVICES ALLOCATION 5,039 0 - 0 - 1,260 1,260 0 - ADMINISTRATION 5,644 12 under 10 under 1,354 1,349 5 under PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,964 0 - 0 - 601 601 0 - GRANTS TO VOLUNTARY ORGANISATIONS 3 0 - 0 - 0 0 0 - PAYMENTS TO VOLUNTARY ORGANISATIONS 31 0 - 0 - 0 0 0 - PAYMENTS TO OTHER BODIES 32 0 - 0 - 0 0 0 - PAYMENT TO OTHER BODIES 3,030 0 - 0 - 601 601 0 - PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 80 0 - 1 under 24 23 1 under PAYMENT TO EXTERNAL CONSULTANTS 20 (4) over (3) over 5 7 (2) over PAYMENT TO CONTRACTORS 100 (4) over (2) over 29 30 (1) over
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/23 2022/23 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under FINANCING CHARGES INTEREST-DEBT CHARGES 18,325 0 - 0 - 0 0 0 - I.T. EQUIPMENT LEASING-CONTRACT 67 0 - 0 - 1 1 0 - CFCR 26,050 0 - 0 - 11,332 11,332 0 - INTEREST ON REVENUE BALANCES (67) 0 - 0 - 0 0 0 - FINANCING CHARGES 44,375 0 - 0 - 11,333 11,333 0 - TOTAL EXPENDITURE 114,773 (9) over 13 under 32,887 32,862 25 under INCOME SALES - DEPARTMENTS OF THE AUTHORITY (1,169) 0 - 0 - (360) (360) 0 - FEES AND CHARGES - GENERAL (4,523) 0 - (9) under rec (570) (570) 0 - HOUSE RENTS (100,503) 0 - 0 - (25,196) (25,196) 0 - LOCK UP RENTS (2,589) (8) under rec (8) under rec (647) (639) (8) under rec COMMISSION 0 0 - 0 - 0 21 (21) under rec INSURANCE RECOVERIES (250) 0 - 4 over rec 0 (4) 4 over rec OTHER INCOME (1,789) 0 - 0 - (465) (465) 0 - REALLOCATION OF SUPPORT COSTS (717) 0 - 0 - 0 0 0 - YEAR END T/FER TO BALANCE SHEET (2,773) 17 over rec 0 - (924) (924) 0 - INCOME (114,773) 9 over rec (13) under rec (28,162) (28,137) (25) under rec NET EXPENDITURE 0 0 - 0 - 4,725 4,725 0 -
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Appendix F South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 15 July 2022 (No.4) Social Work Resources Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 4 to 15/07/22 Variance to 15/07/22 to 15/07/22 Service Departments :- £m £m £m £m £m £m Performance and Support 6.522 6.522 0.000 1.588 1.442 0.146 under Children and Families 38.782 38.782 0.000 11.757 11.924 (0.167) over Adults and Older People 164.445 164.445 0.000 40.114 39.707 0.407 under Justice and Substance Misuse 1.735 1.735 0.000 0.634 0.613 0.021 under Total Finance and Corporate Resources 211.484 211.484 0.000 54.093 53.686 0.407 under 11
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Social Work Resources Variance Analysis 2022/23 (Period 4) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 611k under Admin and Clerical Staff – 259k under Performance and Support - 129k under This is a result of vacancies which are actively being recruited. Adult and Older People - 128k under This is a result of Scheduling assistant vacancies which are being actively recruited. Managerial Support Specialist - (183k) over Adults and Older People - (247k) over The overspend is a result of turnover being less than anticipated to date and overtime spend to cover the scheduling assistant vacancies in Homecare. Justice - 75k under This is a result of vacancies which are actively being recruited. Basic Grade Social Workers - 364k under Children and Families - 111k under This is a result of vacancies which are actively being recruited. Adults and Older People - 289k under This is a result of vacancies which are actively being recruited.
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont) Instructors - 116k under Adults and Older People - 116k under This underspend relates to the non-filling of vacancies as a consequence of building based day services currently not being fully operational following the COVID-19 pandemic. Care Staff - (66k) over Children and Families– (44k) over The overspend relates to the requirement to cover shifts using overtime in the children’s homes to fulfil staffing rotas. Home Carers - 161k under Adults and Older People – 161k under The underspend is a result of vacancies actively being recruited. Supplies and Services 98k under Catering Contract - 61k under Adults and Older People - 61k under This underspend is a consequence of building based day services currently not being fully operational. Payments to Contractors (197k) over Long Term Care - (200k) over Children and Families - (200k) over This overspend is a result of the continuing requirement for children’s residential external school placements.
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Subjective Head Variance Subjective line Service / amount Explanation Income (92k) under recovered Fees and Charges - General - (209k) under recovered Adults and Older People - (209k) under recovered In responding to COVID-19, services in the community are still working at reduced capacity. Service user charges have been adjusted to reflect the services being delivered, resulting in an under recovery of income. Fees and Charges - Other Local Authorities - (78k) under recovered Adults and Older People - (77k) under recovered Following the pandemic, building based day care services are still at reduced capacity. As a result there is a loss of income from other local authorities who place their service users in South Lanarkshire facilities. Charges to Health Boards - 194k over recovered Adults and Older People - 194k over recovered This over recovery reflects funding for the loss of income as a result of the response to COVID-19.
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under EMPLOYEE COSTS TEACHERS OVERTIME 0 (1) over (2) over 0 2 (2) over ADMIN & CLERICAL STAFF - APT&C BASIC 4,547 154 under 161 under 1,219 1,000 219 under ADMIN & CLERICAL STAFF - APT&C OVERTIME 1 (3) over (6) over 1 13 (12) over ADMIN & CLERICAL STAFF - APT&C SUPERANNUATION 795 16 under 22 under 217 184 33 under ADMIN & CLERICAL STAFF - APT&C NIC 350 7 under 12 under 95 76 19 under MANAGERIAL SUPPORT SPECIALIST STAFF BASIC 21,703 24 under 21 under 5,235 5,260 (25) over MANAGERIAL SUPPORT SPECIALIST STAFF OVERTIME 48 (45) over (77) over 11 127 (116) over MANAGERIAL SUPPORT SPECIALIST STAFF SUPERANNUATION 3,533 (13) over (23) over 957 988 (31) over MANAGERIAL SUPPORT SPECIALIST STAFF NIC 2,344 (7) over (3) over 596 607 (11) over BASIC GRADE SOCIAL WORKERS BASIC 11,372 113 under 207 under 3,131 2,829 302 under BASIC GRADE SOCIAL WORKERS OVERTIME 35 (6) over (12) over 7 26 (19) over BASIC GRADE SOCIAL WORKERS SUPERANNUATION 2,102 18 under 25 under 563 522 41 under BASIC GRADE SOCIAL WORKERS NIC 1,349 17 under 29 under 361 321 40 under HOSPITAL SOCIAL WORKERS BASIC 403 8 under 14 under 108 94 14 under HOSPITAL SOCIAL WORKERS OVERTIME 0 (3) over (7) over 0 10 (10) over HOSPITAL SOCIAL WORKERS SUPERANNUATION 76 3 under 4 under 20 17 3 under HOSPITAL SOCIAL WORKERS NIC 46 0 1 under 12 12 0 INSTRUCTORS BASIC 1,563 43 under 69 under 422 328 94 under INSTRUCTORS SUPERANNUATION 266 6 under 8 under 71 61 10 under INSTRUCTORS NIC 152 6 under 8 under 41 29 12 under CARE STAFF - APT&C BASIC 17,085 121 under 210 under 4,602 4,463 139 under CARE STAFF - APT&C OVERTIME 540 (30) over (69) over 153 284 (131) over CARE STAFF - APT&C SUPERANNUATION 2,983 (3) over (13) over 802 836 (34) over CARE STAFF - APT&C NIC 1,674 0 3 under 451 491 (40) over HOME CARERS BASIC 19,973 (13) over 72 under 5,205 4,944 261 under HOME CARERS OVERTIME 1,280 (56) over (88) over 235 383 (148) over HOME CARERS SUPERANNUATION 3,582 (5) over (11) over 918 900 18 under HOME CARERS NIC 1,937 9 under 17 under 498 468 30 under TRAVEL AND SUBSISTENCE 376 (26) over (19) over 57 79 (22) over OTHER EMPLOYEE COSTS 8,221 61 under 6 under 139 154 (15) over PENSION INCREASES 328 (9) over 9 under 79 72 7 under ADDITIONAL PENSION COSTS 6 (5) over (15) over 6 21 (15) over EMPLOYEE COSTS 108,670 381 under 553 under 26,212 25,601 611 under
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under PROPERTY COSTS RATES 401 0 0 0 0 0 SCOTTISH WATER - UNMETERED CHARGES 46 (2) over 1 under 11 14 (3) over SCOTTISH WATER - METERED CHARGES 194 2 under 0 34 32 2 under RENT 451 (2) over (5) over 232 231 1 under SERVICE CHARGE 0 0 2 under 0 2 (2) over PROPERTY INSURANCE 31 0 0 0 0 0 SECURITY COSTS 3 0 0 1 9 (8) over GROUND MAINTENANCE 3 0 1 under 1 0 1 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 0 (3) over (3) over 0 9 (9) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 55 (4) over 4 under 7 8 (1) over ELECTRICITY - CONTRACT 1,129 15 under 8 under 12 7 5 under GAS 344 (11) over 16 under 109 106 3 under JANITOR SERVICE 0 0 (1) over 0 0 0 CLEANING CONTRACT 302 (41) over (20) over 297 332 (35) over CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 115 (1) over 5 under 36 30 6 under HEALTH & HYGIENE MATERIALS 0 (7) over (6) over 29 48 (19) over WINDOW CLEANING 13 1 under 0 3 1 2 under PEST CONTROL 1 0 0 0 0 0 REFUSE UPLIFT 35 6 under 2 under 2 1 1 under OTHER PROPERTY COSTS 235 (9) over 1 under 56 51 5 under PROPERTY COSTS 3,358 (56) over 5 under 830 881 (51) over
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 669 (1) over (5) over 164 172 (8) over COMPUTER EQUIPMENT MAINTENANCE 82 4 under 4 under 5 0 5 under I.T. EQUIPMENT MAINT-CONTRACT 198 0 10 under 10 9 1 under I.T. ELECTRONIC MESSAGING 250 2 under 5 under 3 0 3 under EQUIPMENT, APPARATUS AND TOOLS 142 2 under 11 under 29 1 28 under SMALL TOOLS 1 0 (2) over 0 2 (2) over AIDS & ADAPTIONS 2,648 (5) over (57) over 381 390 (9) over SUPPLIES FOR CLIENTS 501 3 under 8 under 102 88 14 under FURNITURE - OFFICE 0 (2) over (3) over 0 4 (4) over FURNITURE - GENERAL 13 (3) over 0 3 3 0 FURNISHINGS (INCL. CROCKERY & LINEN) 18 0 1 under 4 3 1 under MATERIALS 10 (2) over 0 2 3 (1) over MATERIALS, APPARATUS AND EQUIPMENT 0 0 0 0 1 (1) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC 0 0 0 0 1 (1) over PROVISIONS - GENERAL 166 2 under 0 40 37 3 under FOOD PURCHASES WITHIN CONTRACT SERVICE 430 (4) over 9 under 141 139 2 under BEVERAGES 39 (2) over 1 under 8 8 0 SCHOOL MILK 29 0 0 8 6 2 under PROTECTIVE CLOTHING & UNIFORMS 213 (28) over (2) over 88 91 (3) over LAUNDRY COSTS 4 (1) over 0 1 2 (1) over OTHER SUPPLIES AND SERVICES 161 3 under 5 under 12 5 7 under CATERING - CONTRACT 434 (1) over 38 under 247 186 61 under CATERING - OUTWITH CONTRACT 93 6 under 1 under 2 1 1 under SUPPLIES AND SERVICES 6,101 (27) over 24 under 1,250 1,152 98 under TRANSPORT AND PLANT POOL CAR CHARGES-RENTAL 124 (192) over 4 under 18 18 0 POOL CAR CHARGES-FUEL 43 3 under 0 19 14 5 under POOL CAR CHARGES-ADDITIONAL COSTS 7 0 1 under 1 0 1 under OTHER TRANSPORT COSTS 807 189 under 2 under 179 181 (2) over INSURANCE 24 0 0 0 0 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 69 1 under 1 under 24 24 0 FLEET SERVICE CHARGES - ASSET MODIFICATIONS 0 (1) over (1) over 0 1 (1) over FLEET SERVICE CHARGES - LEASING 406 1 under 2 under 237 238 (1) over FLEET SERVICE CHARGES - HIRED VEHICLES 24 1 under 0 6 4 2 under FLEET SERVICE CHARGES - CONTRACT HIRE 7 0 1 under 0 0 0 FLEET SERVICE CHARGES - ROAD FUND LICENCES/MOT 28 2 under 2 under 8 9 (1) over FLEET SERVICE CHARGES - FUEL 469 2 under 6 under 109 84 25 under FLEET SERVICE CHARGES - DRIVERS 2,785 0 0 0 0 0 HIRE OF EXTERNAL VEHICLES 7 1 under 1 under 2 0 2 under PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 0 0 (1) over 0 1 (1) over TRANSPORT AND PLANT 4,800 7 under 18 under 603 574 29 under
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under ADMINISTRATION PRINTING AND STATIONERY 141 1 under 0 20 17 3 under TELEPHONES 202 (1) over (7) over 54 60 (6) over MOBILE PHONES 312 2 under 9 under 20 14 6 under ADVERTISING - RECRUITMENT 4 0 0 0 0 0 ADVERTISING - OTHER 32 2 under 3 under 1 4 (3) over POSTAGES/COURIERS 99 2 under 7 under 15 15 0 MEMBERSHIP FEES/SUBSCRIPTIONS 42 0 (5) over 5 7 (2) over INSURANCE 70 0 0 0 0 0 MEDICAL COSTS 37 (1) over (3) over 6 15 (9) over LEGAL EXPENSES 255 (1) over (24) over 84 83 1 under HOSPITALITY / CIVIC RECOGNITION 14 0 0 13 13 0 OTHER ADMIN COSTS 44 3 under 0 1 0 1 under CONFERENCES - OFFICIALS (incl associated costs) 6 1 under 1 under 1 0 1 under TRAINING 63 2 under 2 under 2 2 0 INTERNAL SUPPORT SERVICES ALLOCATION 410 0 0 0 0 0 ADMINISTRATION 1,731 10 under (17) over 222 230 (8) over PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 347 0 0 0 0 0 OTHER LOCAL AUTHORITIES 30 1 under 2 under 2 0 2 under GRANTS TO VOLUNTARY ORGANISATIONS 23 0 (6) over 12 12 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 4,363 3 under (53) over 824 809 15 under PAYMENTS TO OTHER BODIES 4,071 5 under 32 under 743 717 26 under PAYMENTS TO HEALTH BOARD 0 0 (3) over 0 6 (6) over INDEPENDENT SCHOOL PLACES 0 (2) over (2) over 0 2 (2) over PRIVATE INDIVIDUALS - GENERAL 955 (8) over 14 under 248 240 8 under SOCIAL WORK - FOSTER PARENTS 6,282 0 0 2,028 2,036 (8) over SOCIAL WORK - FOSTER PARENTS DISCRETIONARY PAYMENTS 94 0 0 22 23 (1) over SOCIAL WORK - ADOPTION ALLOWANCES 650 0 (10) over 325 347 (22) over DIRECT PAYMENTS 9,056 1 under 5 under 2,755 2,753 2 under PAYMENT TO OTHER BODIES 25,871 0 (27) over 6,959 6,945 14 under PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR - DEFAULT 1,040 (15) over (2) over 252 255 (3) over PAYMENT TO PRIVATE CONTRACTOR - LONG TERM CARE 59,114 (130) over (155) over 18,214 18,414 (200) over PAYMENT TO PRIVATE CONTRACTOR - CET ALLOCATION - HOME CARE 33,904 0 0 3,697 3,697 0 PAYMENT TO PRIVATE CONTRACTOR - RESPITE 2,505 0 0 255 255 0 PAYMENT TO PRIVATE CONTRACTOR - DAY CARE 1,180 0 0 146 146 0 PAYMENT TO PRIVATE CONTRACTOR - HOME SUPPORT 21,264 0 0 3,025 3,025 0 PAYMENT TO PRIVATE CONTRACTOR - FREE PERSONAL NURSING CARE 6,812 0 0 1,569 1,569 0 PAYMENT TO PRIVATE CONTRACTOR - DAY RELATED ACTIVITIES INCL RESIDENTIAL PLACEMENTS 3,708 3 under 50 under 854 852 2 under PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 35 0 (48) over 13 15 (2) over SLC MANAGED 0 6 under 6 under 0 (6) 6 under PAYMENT TO CONTRACTORS 129,562 (136) over (149) over 28,025 28,222 (197) over
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under TRANSFER PAYMENTS DIRECT ASSISTANCE TO PERSONS 3,758 (2) over (5) over 1,366 1,370 (4) over SECTION PAYMENTS 53 1 under 1 under 12 11 1 under TRANSFER PAYMENTS 3,811 (1) over (4) over 1,378 1,381 (3) over FINANCING CHARGES LEASING CHARGES - FINANCE 1 0 0 0 0 0 LEASING CHARGES - OPERATIONAL 1 0 0 0 0 0 I.T. EQUIPMENT LEASING-CONTRACT 365 (5) over 2 under 16 10 6 under FINANCING CHARGES 367 (5) over 2 under 16 10 6 under TOTAL EXPENDITURE 284,271 173 under 405 under 65,495 64,996 499 under INCOME NON RELEVANT GOVERNMENT GRANT (8,759) 0 2 over rec (1,645) (1,645) 0 RESOURCE TRANSFER INCOME FROM THE HEALTH BOARD (24,601) 0 0 (6,148) (6,148) 0 CONTRIBUTIONS FROM OTHER BODIES (5,733) 2 over rec 0 (180) (180) 0 SALES - SALE OF MEALS 0 0 1 over rec 0 (1) 1 over rec FEES AND CHARGES - GENERAL (5,797) 18 over rec (123) under rec (2,189) (1,980) (209) under rec FEES AND CHARGES - OTHER LOCAL AUTHORITIES (1,007) (30) under rec 71 over rec (150) (72) (78) under rec CHARGES TO HEALTH BOARDS (26,019) 88 over rec 23 over rec (1,073) (1,267) 194 over rec FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (233) (2) under rec (5) under rec 0 0 0 RENTAL INCOME (27) 0 0 (7) 0 (7) under rec OTHER INCOME (211) (4) under rec (4) under rec (10) (17) 7 over rec REALLOCATION OF SUPPORT COSTS (400) 0 0 0 0 0 INCOME (72,787) 72 over rec (35) under rec (11,402) (11,310) (92) under rec NET EXPENDITURE 211,484 245 under 370 under 54,093 53,686 407 under
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