Agenda Document Pack - Financial Resources Scrutiny Forum - 29/09/2022
South Lanarkshire Council · 29 September 2022
Back to Financial Resources Scrutiny Forum — 29 September 2022 and its agenda
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Council Offices, Almada Street Hamilton, ML3 0AA Thursday, 22 September 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, 29 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 Grant Ferguson (Chair), Julia Marrs (Depute Chair), Mathew Buchanan, Colin Dewar, Ross Gowland, Gavin Keatt, Richard Lockhart, Monique McAdams, Carol Nugent Substitutes Archie Buchanan, Elise Frame, Celine Handibode, Susan Kerr
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BUSINESS 1 Declaration of Interests 2 Minutes of Previous Meeting Minutes of the meeting of the Financial Resources Scrutiny Forum held on 1 September 2022 submitted for approval as a correct record. (Copy attached) 3 - 10 Item(s) for Monitoring 3a Capital Budget Monitoring 2022/2023 - General Fund Capital Programme Report dated 13 September 2022 by the Executive Director (Finance and Corporate Resources). (Copy attached) 11 - 28 3b Capital Budget Monitoring 2022/2023 - Housing Capital Programme Report dated 9 September 2022 by the Executive Director (Finance and Corporate Resources). (Copy attached) 29 - 34 4 Revenue Budget Monitoring 2022/2023 Report dated 21 September 2022 by the Executive Director (Finance and Corporate Resources). (Copy attached) 35 - 40 5 Revenue Budget Monitoring 2022/2023 - Detailed Resource Analysis Report dated 21 September 2022 by the Executive Director (Finance and Corporate Resources). (Copy attached) 41 - 92 Urgent Business 6 Urgent Business Any other items of business which the Chair decides are urgent. For further information, please contact:- Clerk Name: Carol Lyon Clerk Telephone: 07385370065 Clerk Email: carol.lyon@southlanarkshire.gov.uk
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FINANCIAL RESOURCES SCRUTINY FORUM Minutes of meeting held via Confero and in the Council Chamber, Council Offices, Almada Street, Hamilton on 1 September 2022 Chair: Councillor Grant Ferguson (after Item 2) Councillors Present: Councillor Mathew Buchanan, Councillor Colin Dewar, Councillor Ross Gowland, Councillor Celine Handibode (substitute for Councillor Monique McAdams), Councillor Keatt, Councillor Richard Lockhart, Councillor Julia Marrs (Depute – after Item 3) Councillors' Apologies: Councillor Monique McAdams, Councillor Carol Nugent Attending: Finance and Corporate Resources G Cochran, Administration Assistant; C Lyon, Administration Officer; L O’Hagan, Finance Manager (Strategy); J Taylor, Head of Finance (Strategy) Housing and Technical Resources D Craig, Property Manager (Commercial) 1 Declaration of Interests No interests were declared. 2 Appointment of Chair Councillor Marrs, seconded by Councillor Dewar, moved that Councillor Ferguson be appointed as Chair of the Financial Resources Scrutiny Forum. The Forum decided: that Councillor Ferguson be appointed as Chair of the Financial Resources Scrutiny Forum. In terms of Standing Order No 14, the Chair adjourned the meeting at 2.17pm and reconvened at 2.22pm Councillor Lockhart joined the meeting after this item of business 3 Appointment of Depute Chair Councillor Ferguson, seconded by Councillor Dewar, moved that Councillor Marrs be appointed as Depute Chair of the Financial Resources Scrutiny Forum. The Forum decided: that Councillor Marrs be appointed as Depute Chair of the Financial Resources Scrutiny Forum. 4 Capital Budget Monitoring 2021/2022– General Fund Capital Programme A report dated 16 August 2022 by the Executive Director (Finance and Corporate Resources) was submitted on the final outturn position of the General Fund Capital Programme 2021/2022 for the period 1 April 2021 to 31 March 2022. 2
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The General Services Capital Programme for 2021/2022 totalled £72.732 million. This reflected the programme agreed by the Executive Committee on 2 March 2022 and subsequent amendments made through regular monitoring reports throughout 2021/2022. Total spend on the General Fund Capital Programme of £61.587 million was detailed in Appendix A to the report. This was compared to the budget of £72.732 million and resulted in an underspend of £11.145 million. This underspend related to projects within Community and Enterprise Resources (£7.218 million), Education Resources (£1.121 million), Finance and Corporate Resources (£1.190 million), Housing and Technical Resources (£1.317 million) and Social Work Resources (£0.299 million). Overall, the programme underspend was due to the timing of project spend. Accounting regulations meant that adjustments were required to report spend correctly as either capital or revenue for the purposes of publishing the Annual Accounts. From reviewing the spend, £1.627 million of capital spend required to be recorded as revenue spend. Conversely, £0.378 million of revenue spend required to be recorded as capital. Those transfers meant that, for the purpose of publishing the Annual Accounts only, there was capital spend of £60.338 million. Reflecting the spend made in 2020/2021 and the requirement for the balance of budget available to be carried forward to undertake approved projects, £11.145 million would be carried forward into 2022/2023. Councillor Lockhart requested some budget detail in respect of Appendix B in relation to projects carried forward into 2022/2023. The Head of Finance (Strategy) advised that those projects were now in the new Capital Programme and she would circulate the project budgets to him. The Forum decided: that the final outturn position on the 2021/2022 General Fund Capital Programme be noted. [Reference: Minutes of 10 February 2022 (Paragraph 3a) and Minutes of the Executive Committee of 22 June 2022 (Paragraph 4)] 5 Capital Budget Monitoring 2021/2022 – Housing Capital Programme A report dated 16 August 2022 by the Executive Director (Finance and Corporate Resources) was submitted on the position of the Housing Capital Programme 2021/2022 for the period 1 April 2021 to 31 March 2022. The revised Housing Capital Programme for 2021/2022 totalled £79.640 million and spend to 31 March 2022 totalled £73.181 million, which represented an underspend of £6.459 million, as detailed in Appendix A to the report. The delivery of the Housing Capital Programme had been affected by the pandemic. Part of this underspend related to the New Housing Supply Programme, which was solely due to the volume of buy backs that had been lower than targeted levels due to current market conditions. The remainder of the underspend related to the Council’s ongoing investment in stock, which had been affected by Covid-19 restrictions. Housing and Technical Resources had 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 would be added to the overall funding available for the Housing Programme.
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Taking into account the year-end underspend position of £6.459 million and the additional income of £6.166 million, meant a carry forward of £12.625 million. Further analysis of this budget confirmed that £6.820 million was required in 2022/2023, with the remainder being carried forward into future years. The budgeted programme for 2022/2023 was £52.230 million. In addition to the carry forward of £6.820 million noted, the Capital Programme for 2022/2023 had been increased by a further £7.311 million to reflect additional expenditure on new build homes at East Whitlawburn. This resulted in a revised budget for the year of £66.361 million. The Forum decided: that the position on the Housing Capital Programme as at 31 March 2021 be noted. [Reference: Minutes of 10 February 2022 (Paragraph 3b) and Minutes of the Executive Committee of 29 June 2022 (Paragraph 4)] 6 Capital Budget Monitoring 2022/2023 – General Fund Capital Programme A report dated 16 August 2022 by the Executive Director (Finance and Corporate Resources) was submitted on the position of the General Capital Programme 2021/2022 for the period 1 April to 15 July 2022. On 23 February 2022, the Council approved a base budget of £82.284 million for the General Services Capital Programme for 2022/2023. Since then, further amendments had been approved, along with additional funding, which resulted in a revised budget of £95.232 million. This was a movement of £12.948 million. A full list of those adjustments was detailed in Appendix A to the report. A number of further adjustments had been approved by the Executive Committee during 2022/2023, and included additional funding and profiling adjustments, resulting in a revised budget of £98.083 million. A full list of those adjustments was detailed in appendices B and C respectively. The programme spend and funding for the General Fund was summarised in Appendix D to the report. Budget for the period was £8.096 million and spend to 15 July 2022 was £8.176 million. Actual funding received at 15 July was £71.677 million. The physical progress achieved with the General Fund Capital Programme 2022/2023 at 15 July 2022 was detailed in appendices F to H of the report. The Forum decided: that the position on the General Fund Capital Programme as at 15 July 2022 be noted. [Reference: Minutes of South Lanarkshire Council of 23 February 2022 (Paragraph 4) and Minutes of the Executive Committee of 24 August 2022 (Paragraph 4)] 7 Capital Budget Monitoring 2022/2023 – Housing Capital Programme A report dated 16 August 2022 by the Executive Director (Finance and Corporate Resources) was submitted on the progress of the Housing Capital Programme 2022/2023 at 15 July 2022 (Period 4).
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On 23 February 2022, the Council had approved a Housing Capital Programme for 2022/2023, including funding carried forward from previous years, which totalled £52.230 million. As reported in the final outturn report for 2021/2022, there was a carry forward of £11.434 million into future years. Further analysis of this budget confirmed that £6.820 million was required in 2022/2023, with the remainder being carried forward into future years. 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 were being built on behalf of West Whitlawburn Housing Association. As a result of those adjustments, the revised programme for 2022/2023 was £66.361 million. Programmed funding for the year also totalled £66.361 million and was detailed, along with the funding sources, in Appendix A to the report. Budget for the period was £11.339 million and spend to 15 July 2022 was £11.339 million. Actual funding received at 15 July was £11.339 million. The physical progress achieved with the Housing Capital Programme 2022/2023 at 15 July 2022 was detailed in Appendix B to the report. The Forum decided: that the position on the Housing Capital Programme as at 15 July 2022 (Period 4) be noted. [Reference: Minutes of the Executive Committee of 29 June 2022 (Paragraph 5) and 24 August 2022 (Paragraph 4)] In terms of Standing Order No 14, the Chair adjourned the meeting at 3.00pm and reconvened at 3.05pm 8 Revenue Budget Monitoring 2021/2022 A report dated 24 August 2022 by the Executive Director (Finance and Corporate Resources) was submitted on the overall financial position of the Council’s General Fund Revenue Account and Housing Revenue Account for the period 1 April 2021 to 31 March 2022. The Council’s overall probable outturn position for the year (including COVID and approved Transfers to Reserves) was reported to the meeting of the Executive Committee held on 2 March 2022 as an underspend of £4.794 million. This assumed full funding of COVID expenditure and an underspend of £4.794 million on the Council’s General Services. The year end position was an underspend of £6.109 million, an improvement of £1.315 million on the probable outturn figure. This included proposed transfers to reserves, COVID expenditure and funding, as detailed in appendices 1 and 2 to the report. It was proposed that the final underspend of £6.109 million be transferred to reserves for use in future years’ budget strategies, including 2023/2024. Transfers to reserves, approved at probable outturn, were detailed in Appendix 3 to the report and new transfers to reserves, requested by Resources at year end and approved by the Executive Committee, were detailed in Appendix 4.
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The Resource position included an underspend on core funding from the Council to the Integration Joint Board (IJB). This would be dealt with as an overfunding in year which was permissible in the IJB financial regulations. Over provision of funding to the IJB in the sum of £2.051 million would be held in reserves and used to manage pressures within Children and Family Services. As at 31 March 2022, the position on the Housing Revenue Account was breakeven. This was after a transfer to the Housing Revenue Account Reserves of £2.917 million, which was £1.946 million higher than budgeted, as detailed in Appendix 5 to the report. The Forum decided: (1) that it be noted that across Resources, Corporate Items and Council Tax, the Council was showing a year end underspend of £6.109 million after proposed transfers to reserves, as detailed in section 4 and Appendix 1 of the report; (2) that it be noted that the probable outturn transfers approved by members had been revised to £55.062 million, previously £49.636 million, as detailed in Appendix 3 of the report; (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, as detailed in Appendix 4 of the report, be noted; (4) that the overfunding position on the IJB contribution, as detailed at section 4.5 of the report, be noted; (5) that it be noted that, after using Scottish Government funding and reserves brought forward from 2020/2021, the position on COVID expenditure was breakeven, as detailed in section 4.9 of the report; (6) that the £6.109 million underspend after proposed transfers to reserves be allocated, as detailed in section 4.12 to the report, resulting in a breakeven position for the Council; and (7) that the breakeven position on the Housing Revenue Account, as detailed in section 5 of the report, be noted. [Reference: Minutes of the Executive Committee of 29 June 2022 (Paragraph 2)] 9 Revenue Budget Monitoring 2021/2022 – Detailed Resource Analysis A report dated 24 August 2022 by the Executive Director (Finance and Corporate Resources) was submitted comparing actual expenditure against budgeted expenditure for the period 1 April 2021 to March 2022 (Period 14). As part of the probable outturn exercise, Resources had been asked to forecast their position to 31 March 2021. As part of this exercise, Resources had also been asked to take all known commitments into account, resulting in the inclusion of information on the position before transfers to reserves and the position after taking into account the proposed transfers to reserves. The Resource summaries, attached as appendices to the report, replicated the before and after transfer to reserves position, while the information in the trends and variance analysis concentrated on the position before transfers to reserves at 31 March 2022 (Period 14).
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Appendices A to F to the report provided the following information for each Resource and the Housing Revenue Account:- an Executive Summary showing the top level position for each of the Services within the Resource and the Housing Revenue Account as at 31 March 2022 details of the most significant variances within Resources and the Housing Revenue Account across subjective headings and across Services as at 31 March 2022 a line by line trend analysis of the total Resources’ expenditure and income across subjective headings as at 31 March 2022 The Forum decided: that the position as at 31 March 2022 (Period 14) be noted. [Reference: Minutes of 10 February 2022 (Paragraph 5)] 10 Revenue Budget Monitoring 2022/2023 A report dated 24 August 2022 by the Executive Director (Finance and Corporate Resources) was submitted on the overall financial position of the Council’s General Fund Revenue Account and Housing Revenue Account for the period 1 April to 15 July 2022. At 15 July 2022, the position on the General Fund Revenue Account was an underspend of £0.362 million. The underspend was mainly within Social Work Resources (Adults and Older People) as a result of vacancies relating to Social Workers, day care and residential homes. This formed part of the delegated Integration Joint Board (IJB) budget. The core Council position, without the IJB underspend, was a small overspend of £0.045 million. The Housing Revenue Account showed a breakeven position at 15 July 2022, as detailed in Appendix 2 to the report. In response to Councillor Marrs’ question on what plans were in place to mitigate the rising costs of the Retail Price Index, particularly in respect of the PPP contract, and a request for a briefing to be circulated to members on the issue which she had raised in relation to the PPP contract, the Head of Finance (Strategy) advised that this information formed part of the Budget Strategy report that was considered by the Executive Committee in June 2022. She advised that she would circulate this report to members of the Forum. The Forum decided: (1) that the underspend of £0.362 million on the General Fund Revenue Account at 15 July 2022, relating to the delegated Integration Joint Board (IJB) budget, detailed in section 4 and Appendix 1 of the report, be noted; and (2) that the breakeven position on the Housing Revenue Account at 15 July 2022, detailed in section 5 and Appendix 2 of the report, be noted. [Reference: Minutes of the Executive Committee of 24 August 2022 (Paragraph 3)] 11 Revenue Budget Monitoring 2022/2023 – Detailed Resource Analysis A report dated 24 August 2022 by the Executive Director (Finance and Corporate Resources) was submitted comparing actual expenditure against budgeted expenditure for the period 1 April to 15 July 2022 (Period 4).
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Appendices A to F to the report provided the following information for each Resource and the Housing Revenue Account:- an Executive Summary showing the top level position for each of the Services within the Resource and the Housing Revenue Account as at 15 July 2022 details of the most significant variances within Resources and the Housing Revenue Account across subjective headings and across Services as at 15 July 2022 a line by line trend analysis of the total Resources’ expenditure and income across subjective headings as at 15 July 2022 The Forum decided: that the position as at 15 July 2022 (Period 4) be noted. 12 Urgent Business There were no items of urgent business.
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 29 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] i 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 12 August 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. The Capital reports attached provide detail on the position as at 12 August 2022 from both a financial and physical perspective. 3.2. Appendices A to D show the financial position of the General Fund Capital Programme, with the physical progress detailed in Appendices E to G – as they are split into Build, Non Build and Roads. 4. General Fund Capital Programme 2022/2023 4.1. 2022/23 Budget: The revised Capital Programme for 2022/2023 totals £97.057 million as shown in Appendix B. The revised programme includes adjustments to the programme totalling a net decrease of £1.036 million, as detailed in Appendix A. These adjustments were agreed by the Executive Committee on 21 September 2022. 4.2. The main reason for this reduction was the profiling adjustment, proposed by Education Resources, reflecting a review of the anticipated timing of spend on the Clyde Terrace Nursery project. The site start was delayed from mid-May to early August as we awaited the completion of utilities work by Scottish Power Energy Network (SPEN). The project is still scheduled to complete in July 2023. 4.3. As reported last period, the programme included allocations for 3 significant projects where the level of spend in year had still to be confirmed. The projects and their budgets were noted as Clyde Bridge (£6.5 million), Larkhall Leisure Centre (£9 million) and Levelling Up Fund Match Funding (£1.8 million). 3a
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4.4. Since then, the Larkhall Leisure Centre project has been augmented by £0.550 million from the Place Based Investment Fund budget in 2022/2023, allocated by the Community and Enterprise Resources Committee on 9 August 2022. This takes the project’s total allocation to £9.550 million. The Place Based Investment Fund budget requires to be spent this financial year. 4.5. In relation to the Clyde Bridge project, the contract is currently out to tender with a return date of mid-September 2022. It is envisaged the contract will be awarded late October / early November 2022 with works expected to commence on site thereafter. The profile of spend will be updated once project timescales have been confirmed. 4.6. The programme spend for the General Fund is summarised in Appendix B with a full breakdown of expenditure across Services included in Appendix C. Total funding of £97.057 million is available in year, as shown in Appendix D. 4.7. Period 5 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 £97.057 million. 4.8. Budget for the period is £14.274 million and spend to the 12 August 2022 is £14.420 million, an overspend of £0.146 million. 4.9. Actual funding received to 15 July 2022 is £72.796 million. 4.10. 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.
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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) 13 September 2022 Link(s) to Council Values/Priorities/Objectives ƒ Accountable, effective, efficient and transparent Previous References ƒ Executive Committee, 21 September 2022 List of Background Papers ƒ Capital Ledger prints to 12 August 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) Adjustments Approved by Executive Committee – 21 September 2022 Community and Enterprise Resources Nature Restoration Fund Approval is sought to increase the 2022/2023 Capital Programme by £0.146m. This will be funded by a contribution from the Climate Challenge South Lanarkshire Investment funding within the Council’s Revenue budget, and will be spent on improving biodiversity, access and education within local nature reserves including Holmhills, Jocks Burn, Hamilton Low Parks, Bothwell/Blantyre/Uddingston. This funding will augment the Scottish Government’s Nature Restoration funding (£0.188m) which is already included in the 2022/2023 Capital Programme, to give a total programme of works in 2022/2023 of £0.334m. £0.146m South Lanarkshire Lifestyles - Eastfield - Floodlighting Approval is sought to increase the 2022/23 Capital Programme by £0.054m to upgrade the floodlights at the recently renovated and re-configured pitches within South Lanarkshire Lifestyles – Eastfield, Cambuslang. This will be funded by developers’ contributions from the Cambuslang area. £0.054m Synthetic & Grass Pitches - Hamilton Palace Grounds Sports Pitches The 2022/2023 Capital Programme already includes an allocation (£0.260m) to renovate and re-configure the existing pitches at Hamilton Palace Sports Ground. Developer contributions totalling £0.041m from the Hamilton Area, have been identified to augment the existing budget allocation. Approval is sought to increase the 2022/2023 Capital Programme by £0.041m. £0.041m Leadhills Village Active Travel Improvements Funding of £0.050m has been awarded by Strathclyde Passenger Transport to undertake active travel improvements within the village of Leadhills. The project will deliver reallocation of carriageway space to provide walking, wheeling and cycling provision and the introduction of a 20mph limit throughout the village. Approval is sought to increase the 2022/23 Capital programme by £0.050m. £0.050m Place Based Investment Fund / Larkhall Leisure Centre The Community and Enterprise capital programme holds the budget for the Place Based Investment Fund. At the recent Community and Enterprise Resources Committee (9 August 2022), an allocation of £0.550 million was made from the Place Based Investment Fund to the Larkhall Leisure Centre project. This takes the Leisure Centre project’s total budget to £9.550 million. (£0.550m) £0.550m Education Resources Early Years 1,140 Hours - Clyde Terrace, Bothwell Completion of the new nursery at Clyde Terrance in Bothwell is still anticipated for the new school term commencing in August 2023. However, now that the project has commenced on site, the profile of spend has been revised and funding/budget requires to be moved into 2023/2024. Approval is sought to move £1.500m into the 2023/24 Capital programme. (£1.500m)
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APPENDIX A (Page 2) Housing and Technical Resources Central Energy Efficiency Fund (CEEF) The CEEF is a revolving fund. The fund is used to pay for energy efficiency projects each financial year. The fund is then replenished by savings achieved from these projects across an agreed payback period for each project. A new wave of projects is included in the capital programme each financial year. Approval is sought to add energy efficiency projects totalling £0.173m into the 2022/23 Capital Programme. Projects to be carried out include LED Lighting in Council Chambers, Headquarters and James Aiton Primary School as well as various industrial estates including: Cathcart Court, Kilcreggan Court, Larkhall Castlehill and Craigie Court. Furthermore, additional solar photovoltaic panels and battery system will be installed at the new Jackton Primary School, East Kilbride. These works will be funded from the CEEF Fund. £0.173m TOTAL ADJUSTMENTS (£1.036m)
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APPENDIX B SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2022/23 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2022 TO 12 AUGUST 2022 £m Total Budget (Executive Committee – 24 August 2022) 98.093 Period 5 Adjustments (1.036) Total Revised Budget (Executive Committee – 21 September 2022) 97.057 2022/23 Budget Period 5 Proposed Adjustments Revised 2022/23 Budget Resource £m £m £m Community & Enterprise 64.249 0.291 64.540 Education 16.133 (1.500) 14.633 Finance & Corporate 3.695 3.695 Housing & Technical 8.313 0.173 8.486 Social Work 3.903 3.903 Other Match Funding 1.800 1.800 TOTAL CAPITAL PROGRAMME 98.093 (1.036) 97.057
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APPENDIX C SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2022/23 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2022 TO 12 AUGUST 2022 Resource Name Annual Budget £000 2021/22 C/F £000 Previous Slippage /Adjs £000 Total Original Budget £000 2022/23 Adjs £000 2022/23 Slippage £000 Total Budget £000 Estimate to Date £000 Actual £000 Community & Enterprise Facs, Waste & Grounds 1,406 529 14 1,949 660 0 2,609 113 223 Planning & Reg 0 0 0 0 0 0 0 0 0 Enterprise & Sustainable Dev 23,844 3,376 215 27,435 2,145 (174) 29,406 2,345 2,516 Roads, Transport & Fleet 21,651 3,252 5,094 29,997 2,528 0 32,525 3,767 3,766 Resource Total 46,901 7,157 5,323 59,381 5,333 (174) 64,540 6,225 6,505 Education Growth / Accommodation Pressures 7,043 715 94 7,852 1,330 (35) 9,147 3,379 3,415 1,140 Hours 3,145 378 248 3,771 0 (1,500) 2,271 53 52 ICT Developments 3,180 31 - 3,211 0 0 3,211 443 410 Other - (3) 7 4 0 0 4 1 1 Resource Total 13,368 1,121 349 14,838 1,330 (1,535) 14,633 3,876 3,878 Finance & Corporate IT Services 2,444 1,251 - 3,695 0 0 3,695 1,225 1,210 Resource Total 2,444 1,251 - 3,695 0 0 3,695 1,225 1,210 Housing and Technical Office Accom 9,748 949 (2,939) 7,758 188 0 7,946 539 463 Private Housing Scheme of Assistance 1,000 0 (1,000) 0 0 0 0 0 0 Other Housing 0 367 367 173 0 540 5 3 Resource Total 10,748 1,316 (3,939) 8,125 361 0 8,486 544 466 Social Work Care Facilities 2,571 131 0 2,702 40 0 2,742 2,269 2,269 Other 4,452 169 70 4,691 40 (3,570) 1,161 135 92 Resource Total 7,023 300 70 7,393 80 (3,570) 3,903 2,404 2,361 Other Match Funding 1,800 - - 1,800 - 0 1,800 - - Overall Total 82,284 11,145 1,803 95,232 7,104 (5,279) 97,057 14,274 14,420
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APPENDIX D SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2022/23 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2022 TO 12 AUGUST 2022 2022/23 Original Estimate inc C/F 2022/23 Revised Budget 2022/23 Budget to 12/08/22 2022/23 Actual to 12/08/22 Expenditure £m £m £m £m General Fund Programme 95.232 97.057 14.274 14.420 Income 2022/23 Budget 2022/23 Revised Budget 2022/23 Actual To 12/08/22 £m £m £m Prudential Borrowing 55.416 49.845 49.845 Developers Contributions 6.552 7.440 5.696 Partners (Including High Blantyre Construction, SPT, Sustrans, and CARES) 1.745 3.800 1.452 Scottish Government: - Capital Grant 22.424 22.908 7.761 - Cycling, Walking and Safer Routes 2.154 2.887 0.000 - Vacant and Derelict Land 1.820 1.820 1.083 - 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 0.844 Specific Reserves 0.534 1.207 1.207 Revenue Contribution 0.031 0.514 0.514 TOTAL FUNDING 95.232 97.057 72.796
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Appendix E (Page 1) GENERAL FUND CAPITAL PROGRAMME 2022/23 BUILD EXECUTIVE SUMMARY PERIOD ENDED 12 AUGUST 2022 (PERIOD 5) Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Programme Status Projects Complete - 1 3 4 7 Projects on Programme - 108 110 114 117 Projects Behind Programme - - 1 - - Projects Altered Brief/ Programme - - - 2 1 Projects Still to Progress - 25 23 23 19 - 134 137 143 144 Project Status Design Feasibility - 61 63 67 66 Sketch Design - 3 1 1 1 Detailed Design - 2 2 1 - Production Information - 6 5 4 5 Tendering - 22 21 25 23 On Site - 39 42 41 42 Complete - 1 3 4 7 - 134 137 143 144
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Appendix F (Page 1) GENERAL FUND CAPITAL PROGRAMME 2022/23 NON BUILD EXECUTIVE SUMMARY PERIOD ENDED 12 AUGUST 2022 (PERIOD 5) 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 38 Approved from 22/23 Programme - 9 9 9 10 Total Projects Currently Reported - 47 47 47 48 Number of Projects Projects Completed - - - - - Projects Ahead of Programme - - - - - Projects on Programme - 47 47 47 48 Projects Behind Programme - - - - - Projects, Altered Brief/Programme - - - - - Projects Still to Progress - - - - - - 47 47 47 48
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Appendix F (Page 2) 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 New South Lanakshire Lifestyles Eastfield - Floodlighting 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 Swis Plus Replacement On Programme
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Appendix G GENERAL FUND CAPITAL PROGRAMME 2022/23 ROADS EXECUTIVE SUMMARY PERIOD ENDED 12 AUGUST 2022 (PERIOD 5) 1 2 3 4 5 6 7 8 9 10 11 12 13 Number of Projects Total Projects Currently Reported - 142 145 192 193 Programme Status Projects Complete - 17 26 30 60 Projects on Programme - 125 119 162 133 Projects Behind Programme - - - - - Projects, Altered Brief / Programme - - - - - Projects Still to Progress - - - - - - 142 145 192 193 Project Status Briefing - 18 17 62 1 Production Information - 92 92 88 109 Billing - - - - - Tendering - 1 3 3 3 On Site - 14 7 9 20 Complete - 17 26 30 60 - 142 145 192 193
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Appendix GSOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2022/23 PROJECT / PROGRAMME STATUS ~ PERIOD 5 Briefing / Programme Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Still to Progress 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 Project Title PROJECT STATUS PROGRAMME STATUS
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Appendix GSOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2022/23 PROJECT / PROGRAMME STATUS ~ PERIOD 5 Briefing / Programme Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Still to Progress Project Title PROJECT STATUS PROGRAMME STATUS 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 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
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Appendix GSOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2022/23 PROJECT / PROGRAMME STATUS ~ PERIOD 5 Briefing / Programme Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Still to Progress Project Title PROJECT STATUS PROGRAMME STATUS 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 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 B7078 at Carlisle Road, Lesmahgow 1 1 Footways A70 Mainshill 1 1 Low Village Rd, Lamington 1 1 A706 Main Street, Forth 1 1 Whitehill Crescent, Lanark 1 1
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Appendix GSOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2022/23 PROJECT / PROGRAMME STATUS ~ PERIOD 5 Briefing / Programme Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Still to Progress Project Title PROJECT STATUS PROGRAMME STATUS PARTICIPATORY BUDGET East Kilbride/Cambuslang and Rutherglen Areas Footways 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
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Appendix GSOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2022/23 PROJECT / PROGRAMME STATUS ~ PERIOD 5 Briefing / Programme Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Still to Progress Project Title PROJECT STATUS PROGRAMME STATUS 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 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
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Appendix GSOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2022/23 PROJECT / PROGRAMME STATUS ~ PERIOD 5 Briefing / Programme Production Information Billing Tendering On Site Complete Projects Complete Projects on Programme Projects Behind Programme Projects altered Brief / Programme Projects Still to Progress Project Title PROJECT STATUS PROGRAMME STATUS 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 1 109 0 3 20 60 60 133 0 0 0
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 29 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] i 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 12 August 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 12 August 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: The revised Housing Capital Programme for the year is £66.361 million reflecting changes to the programme approved by the Executive Committee on 24 August 2022. 4.2. 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. 4.3. Period 5 Position: Budget for the period is £16.139 million and spend to 12 August 2022 amounts to £16.150 million (as shown in Appendix A), a slight overspend of £0.011 million. 4.4. As at 12 August 2022, £16.150 million of funding had been received. 5. Employee Implications 5.1. There are no employee implications as a result of this report. 6. Financial Implications 6.1. The financial implications are detailed in section 4 of this report. 3b
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7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 8. Other Implications 8.1. The main risk associated with the Council’s Capital Programme is an overspend. 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) 9 September 2022 Link(s) to Council Values/Priorities/Outcomes ƒ Accountable, effective, efficient and transparent Previous References ƒ Executive Committee, 24 August 2022 ƒ Executive Committee, 21 September 2022 List of Background Papers ƒ Capital Ledger prints to 12 August 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 SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2022/23 HOUSING PROGRAMME FOR PERIOD 1 APRIL 2022 TO 12 AUGUST 2022 2022/23 Original Budget 2022/23 Revised Budget 2022/23 Budget to 12/08/22 2022/23 Actual to 12/08/22 £m £m £m £m Expenditure 2022/23 Budget Incl. adjustment from 2021/22 52.230 66.361 16.139 16.150 2022/23 Original Budget 2022/23 Revised Budget 2022/23 Actual to 12/08/22 £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 16.143 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 16.150
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Appendix B HOUSING CAPITAL PROGRAMME 2022/23 EXECUTIVE SUMMARY PERIOD ENDED 12 AUGUST 2022 Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Programme Status Projects Complete - 2 6 9 13 Projects on Programme - 113 109 105 102 Projects Behind Programme - 3 7 3 6 Projects Altered Brief/Programme - 4 4 6 - Projects Still to Progress - 30 33 36 38 - 152 159 159 159 Project Status Design Feasibility - 67 71 68 66 Sketch Design - 1 1 1 1 Detailed Design - 1 3 4 3 Production Information - 6 6 6 7 Tendering - 30 26 26 26 On Site - 45 46 45 43 Complete - 2 6 9 13 - 152 159 159 159
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Housing Capital Programme 2022/23 Build Variance Explanations Project Name Status Variance Explanation Almada Tower, Hamilton - Emergency Lighting Behind Programme This project is behind due to supply chain issues, which have caused delays on site. Wyler Tower, Hamilton - Emergency Lighting Behind Programme The delay at the Almada Tower project (see project above) has resulted in a knock on delay to this project. Springhall Phases 3 & 4, Cambuslang - External Fabric Upgrade Behind Programme Material shortages and issues with obtaining labour for waterproofing works have caused this project to be delayed. Various Lock Up Sites - Refurbishment works Behind Programme This project has been delayed due to issues with gaining access to tenants’ properties. Kirkconnell Drive Rutherglen - External Fabric Behind Programme This project is now behind programme as a result of supply chain issues with the manufacture of doors. Upgrade of Central Heating Systems - Council Wide Phase 3 Behind Programme This project is behind programme as a result of supply chain issues in obtaining 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 16.139 19.339 22.539 25.739 28.939 32.139 35.339 38.539 41.739 52.230 Revised Budget 22/23 0.000 3.289 6.942 11.339 16.139 20.190 24.241 28.292 32.343 36.394 40.445 44.496 48.547 66.361 Actual 22/23 0.000 3.289 6.942 11.339 16.150 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 22/23
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 29 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 12 August 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 £0.259 million on the General Fund Revenue Account at 12 August 2022, relating to the delegated Integration Joint Board (IJB) budget, (section 4 and Appendix 1), be noted; and (2) that the breakeven position on the Housing Revenue Account at 12 August 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 21 September 2022. 3.2. General Fund Position This overview report will summarise the actual expenditure and income to 12 August 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 12 August 2022 As at 12 August 2022, the position on the General Services budget is a net underspend of £0.259 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 £0.050 million. 4.2. Inflationary / Budget Pressures 4.2.1. As detailed in the last report, the Council is facing exceptional cost increases across a number of areas. Non-recurring funding from reserves is being used in the current year to help manage these pressures. The situation will continue to be monitored and any further updates brought to future meetings, as required. 4
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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 (£1.9 million) which reflects the impact of difficulties in recruiting staff across a number of areas. This is an increase of £0.4 million from period 4. 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 we also have to take into account the broader financial position in services including experiencing higher costs elsewhere, as well as the pressure of future savings requirements and a currently unresolved pay award. However, through analysis carried out over the past 4 weeks, it is anticipated that by the end of the financial year, the net available underspend in Employee Costs is expected to run to between £0.500 million and £0.600 million. 4.3.4. The position across Resource employee costs will continue to be monitored. An update will be included in the regular reports to Committee. 4.3.5. Adults and Older People: As previously reported, 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 12 August 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. 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,
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through funds available (section 4.2.1). There are also emerging underspends in employee costs (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) 21 September 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 12 August 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 12 August 2022 (No.5) Committee Annual Budget Annual Forecast Transfers Annual Forecast Variance Transfers Budget Proportion To 12/08/22 Actual to Period 5 12/08/22 Variance to 12/08/22 Departments: £m £m £m £m £m £m Community and Enterprise Resources 122.629 122.629 0.000 41.871 41.921 (0.050) over Facilities, Waste and Grounds 72.466 72.466 0.000 20.782 20.713 0.069 under Leisure and Culture Services 21.088 21.088 0.000 10.685 10.685 0.000 - Planning and Regulatory Services 5.012 5.012 0.000 1.500 1.105 0.395 under Enterprise and Sustainable Development 7.173 7.173 0.000 1.207 1.209 (0.002) over Roads, Transportation and Fleet 16.890 16.890 0.000 7.697 8.209 (0.512) over Education Resources 386.173 386.173 0.000 137.289 137.289 0.000 - Education 386.173 386.173 0.000 137.289 137.289 0.000 - Finance and Corporate Resources 41.826 41.826 0.000 21.362 21.362 0.000 over Finance Services - Strategy 2.023 2.023 0.000 1.202 1.192 0.010 under Finance Services - Transactions 18.852 18.852 0.000 8.566 8.488 0.078 under Audit and Compliance Services 0.355 0.355 0.000 0.197 0.197 0.000 - Information Technology Services 5.095 5.095 0.000 5.083 5.368 (0.285) over Communications and Strategy Services 3.043 3.043 0.000 0.897 0.917 (0.020) over Administration and Licensing Services 4.113 4.113 0.000 2.010 2.073 (0.063) over Personnel Services 8.345 8.345 0.000 3.407 3.127 0.280 under Housing and Technical Resources 17.342 17.342 0.000 7.257 7.257 0.000 - Housing Services 8.481 8.481 0.000 3.632 3.620 0.012 under Property Services 8.861 8.861 0.000 3.625 3.637 (0.012) over Social Work Resources 211.377 211.377 0.000 73.547 73.238 0.309 under Performance and Support Services 6.500 6.500 0.000 2.049 1.882 0.167 under Children and Families 38.808 38.808 0.000 14.340 14.578 (0.238) over Adults and Older People 165.201 165.201 0.000 56.740 56.392 0.348 under Justice and Substance Misuse 0.868 0.868 0.000 0.418 0.386 0.032 under Joint Boards 2.152 2.152 0.000 0.876 0.876 0.000 - 781.499 781.499 0.000 282.202 281.943 0.259 under Committee Annual Budget Annual Forecast Transfers Annual Forecast Variance Transfers Budget Proportion to 12/08/22 Actual to Period 5 12/08/22 Variance to 12/08/22 £m £m £m £m £m £m Service Departments Total 781.499 781.499 0.000 282.202 281.943 0.259 under CFCR 0.514 0.514 0.000 0.000 0.000 0.000 - Loan Charges 35.111 35.111 0.000 0.000 0.000 0.000 - Corporate Items 31.833 31.833 0.000 0.033 0.033 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 868.077 868.077 0.000 282.235 281.976 0.259 under Council Tax 167.437 167.437 0.000 59.799 59.799 0.000 - Less: Council Tax Reduction Scheme (23.263) (23.263) 0.000 (8.308) (8.308) 0.000 - Net Council Tax 144.174 144.174 0.000 51.491 51.491 0.000 - General Revenue Grant 236.298 236.298 0.000 84.392 84.392 0.000 - Non-Domestic Rates 422.591 422.591 0.000 150.925 150.925 0.000 - Transfer from Reserves 65.014 65.014 0.000 65.014 65.014 0.000 - Total Income 868.077 868.077 0.000 351.822 351.822 0.000 - Net Expenditure / (Income) 0.000 0.000 0.000 (69.587) (69.846) 0.259 under
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Appendix 1b SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 12 August 2022 (No.5) Budget Category Annual Budget Annual Forecast Annual Forecast Variance Budget Proportion To 12/08/22 Actual to Period 5 12/08/22 Variance to 12/08/22 Service Departments: £m £m £m £m £m £m Expenditure Employee Cost 580.654 580.654 0.000 195.322 193.328 1.994 under Property Costs 55.571 55.571 0.000 14.120 14.519 (0.399) over Supplies and Services 65.893 65.893 0.000 19.406 18.040 1.366 under Transport Costs 45.427 45.427 0.000 13.152 13.759 (0.607) over Administration Costs 14.345 14.345 0.000 4.958 5.082 (0.124) over Payments to Other Bodies 83.661 83.661 0.000 30.569 30.861 (0.292) over Payments to Contractors 231.716 231.716 0.000 72.927 73.123 (0.196) over Transfer Payments 6.671 6.671 0.000 3.667 3.682 (0.015) over Housing Benefits 65.107 65.107 0.000 21.082 21.082 0.000 - Financing Charges (controllable) 2.134 2.134 0.000 0.843 0.912 (0.069) over Total 1,151.179 1,151.179 0.000 376.046 374.388 1.658 under Service Departments Total 1,151.179 1,151.179 0.000 376.046 374.388 1.658 under CFCR 0.514 0.514 0.000 0.000 0.000 0.000 - Loan Charges 35.111 35.111 0.000 0.000 0.000 0.000 - Corporate Items 31.833 31.833 0.000 0.033 0.033 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 1,237.757 1,237.757 0.000 376.079 374.421 1.658 under Income Housing Benefit Subsidy 60.158 64.158 0.000 19.008 19.008 0.000 - Other Income 309.522 309.522 0.000 74.836 73.437 (1.399) under rec Council Tax (Net of Council Tax Reduction Scheme) 144.174 144.174 0.000 51.491 51.491 0.000 - General Revenue Grant 236.298 236.298 0.000 84.392 84.392 0.000 - Non-Domestic Rates 422.591 422.591 0.000 150.925 150.925 0.000 - Transfer from Reserves 65.014 65.014 0.000 65.014 65.014 0.000 - Total Income 1,237.757 1,237.757 0.000 445.666 444.267 (1.399) under rec Net Expenditure / (Income) 0.000 0.000 0.000 (69.587) (69.846) 0.259 under
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Appendix 2 SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 12 August 2022 (No.5) Housing Revenue Account Annual Budget Forecast for Year Annual Forecast Variance Budget Proportion to 12/08/22 Actual to Period 5 12/08/22 Variance to 12/08/22 % Note £m £m £m £m £m £m Employee Costs 13.914 13.914 0.000 4.727 4.678 0.049 under 1.0% 1 Property Costs 46.906 46.906 0.000 19.728 19.718 0.010 under 0.1% Supplies & Services 0.609 0.609 0.000 0.139 0.137 0.002 under 1.4% Transport & Plant 0.195 0.195 0.000 0.058 0.032 0.026 under 44.8% Administration Costs 5.644 5.644 0.000 1.373 1.376 (0.003) over (0.2%) Payments to Other Bodies 3.030 3.030 0.000 0.752 0.752 0.000 - 0.0% Payments to Contractors 0.100 0.100 0.000 0.040 0.049 (0.009) over (22.5%) Transfer Payments 0.000 0.000 0.000 0.000 0.000 0.000 - n/a Financing Charges 26.050 26.050 0.000 16.160 16.146 0.014 under 0.1% Total Controllable Expenditure 96.448 96.448 0.000 42.977 42.888 0.089 under 0.2% Total Controllable Income (112.000) (112.000) 0.000 (37.203) (37.208) 0.005 over recovered 0.0% Transfer to/(from) Balance Sheet (2.773) (2.773) 0.000 (1.155) (1.061) (0.094) under recovered (8.1%) 2 Net Controllable Expenditure (18.325) (18.325) 0.000 4.619 4.619 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 4.619 4.619 0.000 - 0.0% Variance Explanations 1. Employee Costs The underspend is due to higher than anticipated staff turnover to date. 2. Income The net combined underspend to date allows for a lower than anticipated transfer from reserves.
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 29 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 12 August 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 5 (12 August 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 12 August 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 12 August 2022 (Period 5). i Details of the most significant variances within the Resource and the Housing Revenue Account across Subjective headings and across Services as at 12 August 2022 (Period 5). i A line by line trend analysis of the total Resource expenditure and income across subjective headings as at 12 August 2022 (Period 5). 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. 5
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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) 21 September 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 12 August 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 12 August 2022 (No.5) Community and Enterprise Resources Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 5 to 12/08/22 Variance to 12/08/22 to 12/08/22 Service Departments :- £m £m £m £m £m £m Facilities Waste and Grounds 72.466 72.466 0.000 20.782 20.713 0.069 under Leisure and Culture 21.088 21.088 0.000 10.685 10.685 0.000 Planning and Regulatory Services 5.012 5.012 0.000 1.500 1.105 0.395 under Enterprise and Sustainable Development 7.173 7.173 0.000 1.207 1.209 (0.002) over Roads, Transportation and Fleet 16.890 16.890 0.000 7.697 8.209 (0.512) over Total Community and Enterprise Resources 122.629 122.629 0.000 41.871 41.921 (0.050) over 5
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Community and Enterprise Resources Variance Analysis 2022/23 (Period 5) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 668k under APT&C Basic/Superannuation/NI - 926k under Facilities, Waste and Grounds Services - 382k under Planning and Regulatory Services - 226k under Roads, Transportation and Fleet Services - 313k under The variance is mainly due to vacant posts which are currently being progressed. Overtime - (212k) over Facilities, Waste and Grounds Services - (181k) over The overtime variance is mainly within Waste due to high staff absences and vehicle availability due to outstanding vehicle repairs. It is offset by underspends in basic pay above due to vacancies. In addition, within Grounds overtime has been worked in respect of vehicle checks, verge maintenance works and weekend work at cemeteries, golf courses. Property Costs (273k) over Electricity Contract - (205k) over Roads, Transportation and Fleet - (208k) over The overspend relates to higher than anticipated electricity costs for Electrical Vehicle charging points.
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services 74k under Foodstuffs General - 117k under Facilities, Waste and Grounds Services - 122k 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 an under recovery of income. Transport and Plant (358k) over Fleet Services - Vehicle Hires - (59k) over Roads, Transportation and Fleet - (59k) over The overspend is mainly due to the timing of the achievement of efficiencies within Fleet. Fleet Services - Repairs - (284k) over Roads, Transportation and Fleet - (284) over The overspend is mainly due to the timing of the achievement of efficiencies within Fleet and also costs within the workshop and outside repairs being greater than anticipated. This is partially offset by an underspend in employee costs. Income (149k) under recovered Sales General - (122k) under recovered Facilities, Waste and Grounds Services - (122k) 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, partially offset by additional income in Conference & Banqueting from its use as a vaccination centre.
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont) Fees and Charges - General - 132k over recovered Facilities, Waste and Grounds Services - (53k) under recovered The under recovery is mainly due to less income being recovered from private clients for Care of Gardens within Grounds due to a reduction in demand. Planning and Regulatory Services - 180k 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 - (166k) under recovered Facilities, Waste and Grounds Services - (46k) under recovered The under recovery is mainly due to a reduction in service provision within Facilities Management cleaning services which is offset by an underspend in employee costs. Roads, Transportation and Fleet - (120k) under recovered The current level of income from routine maintenance and Lighting reactive maintenance is lower than anticipated. * 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 2 PERIOD 3 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022-23 SLC 22/23 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under ` ` ` ` EMPLOYEE COSTS APT & C BASIC 68,618 269 under 447 under 680 under 23,226 22,292 934 under APT & C OVERTIME 1,511 (29) over (96) over (169) over 370 582 (212) over APT & C SUPERANNUATION 11,480 (28) over (49) over (103) over 3,864 3,989 (125) over APT & C NIC 6,056 49 under 101 under 101 under 2,037 1,920 117 under TRAVEL AND SUBSISTENCE 75 1 under 2 under (6) over 17 26 (9) over OTHER EMPLOYEE COSTS 137 1 under 4 under 5 under 126 120 6 under PENSION INCREASES 1,107 (4) over 9 under 11 under 366 364 2 under ADDITIONAL PENSION COSTS 0 (9) over (16) over (36) over 0 45 (45) over EMPLOYEE COSTS 88,984 250 under 402 under 483 under 30,006 29,338 668 under PROPERTY COSTS RATES 949 0 0 0 0 0 0 SCOTTISH WATER - UNMETERED CHARGES 28 0 0 0 8 9 (1) over SCOTTISH WATER - METERED CHARGES 101 (3) over 1 under (2) over 28 30 (2) over RENT 775 1 under 1 under 3 under 157 153 4 under SERVICE CHARGE 42 1 under 0 0 15 15 0 FACTORING CHARGES 16 0 0 0 9 9 0 PROPERTY INSURANCE 288 1 under 0 1 under 0 0 0 SECURITY COSTS 44 0 0 1 under 13 13 0 GROUND MAINTENANCE 8 1 under 0 0 0 0 0 GROUNDS MAINTENANCE ADDITIONAL WORKS 0 0 0 0 0 2 (2) over REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 10 0 (11) over (11) over 1 14 (13) over REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS DIRECT CHARGE 1 0 0 0 0 0 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 35 3 under (4) over (11) over 7 30 (23) over ELECTRICITY - CONTRACT 338 (29) over (88) over (133) over 87 292 (205) over GAS 96 (11) over (2) over (1) over 37 46 (9) over HEATING OIL 14 (1) over (1) over (1) over 4 7 (3) over CLEANING CONTRACT 23 (15) over (13) over (13) over 18 32 (14) over CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 412 0 16 under 12 under 97 96 1 under HEALTH & HYGIENE MATERIALS 38 0 0 0 31 37 (6) over WINDOW CLEANING 1 0 0 0 0 0 0 REFUSE UPLIFT 404 (2) over 1 under 1 under 2 (8) 10 under OTHER PROPERTY COSTS 19 (3) over 1 under (1) over 7 17 (10) over PROPERTY COSTS 3,642 (57) over (99) over (155) over 521 794 (273) over
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022-23 SLC 22/23 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under ` ` ` ` SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 453 (4) over (6) over (3) over 235 246 (11) over COMPUTER EQUIPMENT MAINTENANCE 155 0 0 2 under 1 0 1 under I.T. EQUIPMENT MAINT-CONTRACT 371 (1) over (4) over (8) over 118 121 (3) over I.T. ELECTRONIC MESSAGING 74 0 1 under 1 under 1 0 1 under EQUIPMENT, APPARATUS AND TOOLS 883 1 under 3 under (4) over 244 249 (5) over SMALL TOOLS 106 0 1 under 1 under 8 5 3 under ADAPTATIONS FOR CLIENTS 0 0 0 (3) over 0 3 (3) over FURNITURE - OFFICE 0 0 0 0 0 1 (1) over FURNISHINGS (INCL. CROCKERY & LINEN) 110 0 0 0 23 23 0 MATERIALS 7,679 6 under 12 under 14 under 2,608 2,620 (12) over MATERIALS, APPARATUS AND EQUIPMENT 9 0 0 (1) over 0 0 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 0 0 0 0 0 FOODSTUFFS - GENERAL 5,285 0 89 under 99 under 1,150 1,033 117 under PROTECTIVE CLOTHING & UNIFORMS 186 0 (2) over (4) over 52 66 (14) over LAUNDRY COSTS 10 1 under 1 under 0 6 6 0 OTHER SUPPLIES AND SERVICES 289 1 under 3 under 3 under 87 86 1 under MAJOR SUPPLY OF ELECTRICAL POWER 1,457 0 0 0 194 194 0 DELIVERY CHARGE 1 0 0 0 0 0 0 I- PROCUREMENT ERRORS 0 0 (1) over 0 0 0 0 SUPPLIES AND SERVICES 17,070 4 under 97 under 97 under 4,727 4,653 74 under
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022-23 SLC 22/23 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under ` ` ` ` TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 0 0 0 0 (1) 1 under PURCHASE OF PLANT 100 0 (1) over 1 under 37 38 (1) over FLEET SERVICES - DRIVERS 58 0 0 0 0 0 0 FLEET SERVICES - FUEL 4,459 (68) over 1 under (1) over 1,679 1,679 0 FLEET SERVICES - VEHICLE HIRE 1,092 (23) over (36) over (48) over 213 272 (59) over POOL CAR CHARGES - RENTAL 54 (2) over 1 under (3) over 15 16 (1) over POOL CAR CHARGES - FUEL 21 0 1 under 2 under 1 0 1 under POOL CAR CHARGES - ADDITIONAL COSTS 7 0 0 0 0 0 0 OTHER TRANSPORT COSTS 63 (3) over 1 under 1 under 8 16 (8) over TRANSPORT INSURANCE 93 0 0 0 0 0 0 LICENCES 491 0 (2) over (3) over 140 145 (5) over FLEET SERVICES - REPAIRS 1,474 (109) over (172) over (205) over 498 782 (284) over PLANT SERVICES 19 0 0 0 2 2 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 4,095 8 under 3 under (1) over 1,473 1,471 2 under FLEET SERVICE CHARGES - PLANT MAINTENANCE 262 0 0 0 92 93 (1) over FLEET SERVICE CHARGES - ASSET MODIFICATION 70 2 under 3 under 2 under 7 6 1 under FLEET SERVICE CHARGES - LEASING 5,071 4 under 1 under 5 under 2,245 2,244 1 under FLEET SERVICE CHARGES - HIRED VEHICLES 952 0 (1) over (9) over 214 213 1 under FLEET SERVICE CHARGES - CONTRACT HIRE 2 (7) over (7) over (11) over 0 11 (11) over FLEET SERVICE CHARGES - ROAD FUND LICENCE 223 (3) over (2) over 0 61 61 0 FLEET SERVICE CHARGES - FUEL 3,577 0 2 under 1 under 1,194 1,189 5 under FLEET SERVICE CHARGES - DRIVERS 102 0 0 0 0 0 0 HIRE OF EXTERNAL VEHICLES 76 0 0 0 0 0 0 HIRE OF EXTERNAL PLANT 287 1 under 1 under 1 under 96 94 2 under HIRE OF SKIPS 17 0 0 0 9 9 0 STORAGE 0 (1) over (2) over (2) over 0 2 (2) over TRANSPORT AND PLANT 22,665 (201) over (209) over (270) over 7,984 8,342 (358) over
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022-23 SLC 22/23 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under ` ` ` ` ADMINISTRATION PRINTING AND STATIONERY 142 (1) over 1 under 6 under 32 28 4 under TELEPHONES 105 3 under 2 under (1) over 26 27 (1) over MOBILE PHONES 64 3 under 2 under 4 under 6 0 6 under ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 0 0 0 0 0 0 ADVERTISING - OTHER 75 (1) over (1) over 0 39 41 (2) over POSTAGES/COURIERS 37 (2) over (5) over (4) over 9 8 1 under MEMBERSHIP FEES/SUBSCRIPTIONS 51 (1) over (1) over 0 28 31 (3) over INSURANCE 260 0 0 0 0 0 0 MEDICAL COSTS 3 0 (10) over (15) over 3 16 (13) over LEGAL EXPENSES 2 0 (1) over (1) over 1 1 0 HOSPITALITY / CIVIC RECOGNITION 3 0 0 (1) over 0 0 0 INTERNET AGENCY FEES 23 0 0 4 under 5 5 0 SECURITY UPLIFT FEES 26 (3) over 1 under 0 14 14 0 OTHER ADMIN COSTS 3 0 0 0 0 0 0 TRAINING 2 0 0 0 1 1 0 ADMINISTRATION 804 (2) over (12) over (8) over 164 172 (8) over PAYMENT TO OTHER BODIES SPTE: ANNUAL BUS SUBSIDY 1,770 0 0 0 819 819 0 SPTE: BUS OTHER 258 0 0 0 129 129 0 SPTE: FERRIES 29 0 0 0 15 15 0 SPTE: UNDERGROUND 1,318 0 0 0 659 659 0 SPTE: OTHER 1,727 0 0 0 864 864 0 SPTE: MAINTENANCE OF BUS SHELTERS AND STOPS 131 0 0 0 56 56 0 OTHER LOCAL AUTHORITIES 60 1 under 1 under 2 under 8 9 (1) over GRANTS TO VOLUNTARY ORGANISATIONS 22 0 0 0 0 0 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 39 0 0 0 0 0 0 PAYMENTS TO OTHER BODIES 4,375 0 1 under 2 under 804 804 0 EXTERNAL AUDIT FEES 3 0 0 0 0 0 0 PAYMENT TO OTHER BODIES 9,732 1 under 2 under 4 under 3,354 3,355 (1) over PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 517 (1) over 1 under 0 0 0 0 PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 0 0 2 under 98 97 1 under PAYMENT TO PRIVATE CONTRACTOR 43,596 1 under 0 (2) over 17,100 17,101 (1) over PAYMENT TO CONTRACTORS 44,415 0 1 under 0 17,198 17,198 0
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022-23 SLC 22/23 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under ` ` ` ` TRANSFER PAYMENTS CONCESSIONARY FARES 603 0 0 0 302 302 0 TRANSFER PAYMENTS 603 0 0 0 302 302 0 FINANCING CHARGES LEASING CHARGES - FINANCE 0 0 0 (1) over 0 1 (1) over LEASING CHARGES - OPERATIONAL 0 0 (1) over (1) over 0 0 0 I.T. EQUIPMENT LEASING-CONTRACT 185 (1) over (1) over (1) over 9 11 (2) over FINANCING CHARGES 185 (1) over (2) over (3) over 9 12 (3) over TOTAL EXPENDITURE 188,100 (6) over 180 under 148 under 64,265 64,166 99 under INCOME MILK SUBSIDIES FROM THE E.U. (37) 0 0 0 (15) (15) 0 CONTRIBUTIONS FROM OTHER BODIES (2,450) 4 under 4 under 4 under (1,295) (1,299) 4 under SALES - GENERAL (3,689) 11 under (102) over (125) over (871) (749) (122) over SALES - DEPARTMENTS OF THE AUTHORITY (118) 0 0 1 under (110) (110) 0 FEES AND CHARGES - GENERAL (7,576) (51) over (33) over 60 under (2,555) (2,687) 132 under FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (7,374) 5 under (3) over 7 under (2,119) (2,131) 12 under RENTAL INCOME (615) 0 0 0 (65) (63) (2) over FLEET SERVICES (13,081) 53 under (22) over (19) over (4,127) (4,109) (18) over OTHER INCOME (1,629) 11 under 9 under 4 under (507) (519) 12 under RECOVERY FROM CAPITAL (1,333) 0 0 0 (160) (159) (1) over RECHARGES - DEPARTMENTS OF THE AUTHORITY (27,569) (28) over (69) over (124) over (10,570) (10,404) (166) over TOTAL INCOME (65,471) 5 over rec (216) under rec (192) under rec (22,394) (22,245) (149) under rec NET EXPENDITURE 122,629 (1) over (36) over (44) over 41,871 41,921 (50) over
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Appendix B South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 12 August 2022 (No.5) Education Resources Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 5 to 12/08/22 Variance to 12/08/22 to 12/08/22 Service Departments :- £m £m £m £m £m £m Education 386.173 386.173 0.000 137.289 137.289 0.000 Total Education Resources 386.173 386.173 0.000 137.289 137.289 0.000 5
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Education Resources Variance Analysis 2022/23 (Period 5) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 222k under APT&C Basic / Superannuation / National Insurance - 231k under Schools - 231k under The underspend mainly relates to Early Years posts and is the result of staff turnover and the timing of recruitment. Transport and Plant (283k) over Pupil Transport - Special Educational Needs - (133k) over Schools - (133k) 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 - (150k) over Schools - (150k) 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 (339k) over Independent School Places - (346k) over Schools - (346k) 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 350k over recovered Early Years Fees - 319k over recovered Early Years - 319k 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 3 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 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 160,029 0 0 55,635 55,635 0 TEACHERS SUPERANNUATION 37,183 0 0 12,495 12,495 0 TEACHERS NI 18,851 0 0 6,776 6,776 0 DAILY TEACHERS BASIC 1,224 0 0 501 501 0 TEACHERS TRAINING 500 0 0 64 64 0 APT&C BASIC 61,853 69 under 114 under 21,093 20,952 141 under APT&C SUPERANNUATION 11,444 20 under 26 under 4,061 4,029 32 under APT&C NIC 5,002 30 under 45 under 1,674 1,616 58 under SESSIONAL WORK 97 0 0 97 97 0 TRAVEL AND SUBSISTANCE 225 1 under 0 39 39 0 OTHER EMPLOYEE COSTS 516 0 0 108 108 0 PENSION INCREASES 434 5 under 7 under 145 134 11 under PREMATURE RETIRALS 4,660 (6) over (10) over 1,553 1,566 (13) over ADDITIONAL PENSION COSTS 0 (1) over (7) over 0 7 (7) over EMPLOYEE COSTS 302,018 118 under 175 under 104,241 104,019 222 under PROPERTY COSTS RATES 15,497 0 0 0 0 0 SCOTTISH WATER - METERED (DRAINAGE) CHARGES 955 0 0 246 246 0 SCOTTISH WATER - METERED CHARGES 691 0 0 181 181 0 RENT 256 0 0 77 77 0 SERVICE CHARGE 39 0 0 39 39 0 PROPERTY INSURANCE 480 0 0 5 5 0 SECURITY COSTS 62 0 0 25 25 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 62 0 0 12 12 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 18 0 0 18 18 0 ADAPTIONS - INTERNAL CONTRACTORS 97 0 0 97 97 0 ELECTRICITY - CONTRACT 3,758 0 0 1,108 1,108 0 GAS 2,240 0 0 881 881 0 HEATING OIL 71 0 0 27 27 0 SOLID FUEL 187 0 0 28 28 0 JANITOR SERVICE 50 0 0 19 19 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 0 291 293 (2) over 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 3 3 0 REMOVAL & STORAGE COSTS 2 0 0 2 2 0 OTHER PROPERTY COSTS 130 0 0 0 0 0 OFFICE ACCOM-FACILITIES MANAGEMENT 4 0 0 4 4 0 ACCOMMODATION RECHARGE TO USERS 882 0 0 882 882 0 PROPERTY COSTS 26,743 0 0 4,360 4,362 (2) over
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 3 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 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 171 0 0 152 152 0 COMPUTER EQUIPMENT RENTAL 1 0 0 0 0 0 I.T. EQUIPMENT MAINT-CONTRACT 3,301 0 0 1,156 1,156 0 I.T. ELECTRONIC MESSAGING 23 0 0 0 0 0 EQUIPMENT, APPARATUS AND TOOLS 90 0 0 59 59 0 SMALL TOOLS 2 0 0 2 2 0 AIDS FOR CLIENTS 117 0 0 0 0 0 ADAPTATIONS FOR CLIENTS 3 0 0 2 2 0 FURNITURE - OFFICE 14 0 0 14 14 0 FURNITURE - GENERAL 137 0 0 59 59 0 FURNISHINGS (INCL. CROCKERY & LINEN) 6 0 0 6 6 0 MATERIALS 12 0 0 9 9 0 MATERIALS, APPARATUS AND EQUIPMENT 2,248 0 0 907 907 0 PUPIL EQUITY FUNDING 7,607 0 0 0 0 0 SAC FUNDING 580 0 0 0 0 0 LIBRARY/RESOURCE CENTREMATERIALS 82 0 0 24 24 0 AUDIO VISUAL 11 0 0 11 11 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 16 0 0 14 14 0 TV LICENCES - EDUCATION 25 0 0 4 4 0 FOODSTUFFS - GENERAL 53 0 0 47 47 0 PROTECTIVE CLOTHING & UNIFORMS 49 0 0 45 43 2 under 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 26 under 144 114 30 under CATERING - OUTWITH CONTRACT 8 0 0 1 1 0 CATERING - EXTERNAL 7 0 0 7 7 0 ARTIST FEES / PERFORMING ARTS / ENTERTAINMENT 6 0 0 6 6 0 DELIVERY CHARGE 3 0 0 3 3 0 SUPPLIES AND SERVICES 17,820 0 26 under 2,672 2,640 32 under
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 3 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 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 3 (1) over 0 3 3 0 OTHER TRANSPORT COSTS 2 0 0 0 0 0 INSURANCE 3 0 0 0 0 0 FLEET SERVICE CHARGES - SCHEDULED MAINTENANCE 76 2 under 0 0 0 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 41 1 under 0 9 9 0 FLEET SERVICE CHARGES - LEASING 24 0 0 24 24 0 FLEET SERVICE CHARGES - HIRED VEHICLES 5 (3) over 0 5 5 0 FLEET SERVICE CHARGES - ROAD FUND LICENCES/MOT 4 0 0 1 1 0 FLEET SERVICE CHARGES - FUEL 101 0 0 37 37 0 FLEET SERVICE CHARGES - DRIVERS 1,018 0 0 0 0 0 FLEET SERVICE CHARGES - BUS ESCORTS 258 0 0 117 117 0 HIRE OF EXTERNAL VEHICLES 103 5 under 0 103 103 0 HIRE OF SKIPS 6 (3) over 0 6 6 0 EXTERNAL TRANSPORT CONTRACT 2 (2) over 0 2 2 0 PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 5,456 0 (87) over 1,285 1,418 (133) over PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 6,083 (153) over (153) over 1,521 1,671 (150) over PUPIL TRANSPORT - OTHER 134 0 0 86 86 0 TRANSPORT AND PLANT 13,319 (154) over (240) over 3,199 3,482 (283) over ADMINISTRATION PRINTING AND STATIONERY 382 0 0 225 225 0 TELEPHONES 213 0 0 76 76 0 MOBILE PHONES 7 0 0 0 0 0 ADVERTISING - OTHER 11 0 0 0 0 0 POSTAGES/COURIERS 75 0 0 15 11 4 under MEMBERSHIP FEES/SUBSCRIPTIONS 108 0 0 108 108 0 INSURANCE 78 0 0 0 0 0 MEDICAL COSTS 8 0 0 8 8 0 HOSPITALITY / CIVIC RECOGNITION 24 0 0 24 24 0 SECURITY UPLIFT FEES 3 0 0 3 3 0 OTHER ADMIN COSTS 2 0 0 0 0 0 CONFERENCES - OFFICIALS (incl associated costs) 53 8 under 12 under 16 0 16 under TRAINING 104 0 0 80 80 0 ADMINISTRATION 1,068 8 under 12 under 555 535 20 under
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 3 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 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 19,667 24 under 29 under 8,523 8,489 34 under INDEPENDENT SCHOOL PLACES 4,507 (98) over (277) over 1,424 1,770 (346) over CONTRACT SPEECH THERAPY 678 0 0 0 0 0 SCHOOL ACTIVITIES 173 0 0 109 109 0 RESEARCH GRANTS - EDUCATION 41 0 0 41 41 0 PARENT COUNCILS (PREV.SCHOOL BOARDS) 28 0 0 0 0 0 P.E. FACILITIES 92 0 0 2 2 0 ACTIVITIES PROGRAMME 364 0 0 221 221 0 COUNSELLING 860 0 0 98 98 0 COPYRIGHT AGREEMENT 188 0 0 188 188 0 VAT FREE EXCURSIONS - EDUCATION 7 0 0 0 0 0 PRIVATE INDIVIDUALS - GENERAL 3 0 0 0 0 0 PAYMENT TO OTHER BODIES 29,602 (101) over (275) over 12,476 12,815 (339) over PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 38,776 0 0 11,838 11,838 0 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 1 0 0 1 1 0 PAYMENT TO CONTRACTORS 38,777 0 0 11,839 11,839 0 TRANSFER PAYMENTS EDUCATION MAINTENANCE ALLOWANCE 292 0 0 292 292 0 FOOTWEAR & CLOTHING GRANTS 1,944 0 0 1,435 1,435 0 WORK EXPERIENCE 20 0 0 0 0 0 TRANSFER PAYMENTS 2,256 0 0 1,727 1,727 0 FINANCING CHARGES LEASING CHARGES - OPERATIONAL 3 0 0 0 0 0 I.T. EQUIPMENT LEASING - CONTRACT 344 0 0 130 130 0 FINANCING CHARGES 347 0 0 130 130 0 TOTAL EXPENDITURE 431,950 (129) over (302) over 141,199 141,549 (350) over
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 3 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 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 (41,593) 0 0 (1,494) (1,494) 0 CONTRIBUTIONS FROM OTHER BODIES (1,900) 0 25 over rec (1,200) (1,231) 31 over rec FEES AND CHARGES - OTHER LOCAL AUTHORITIES (770) 0 0 0 0 0 PLAYGROUP ACCOMMODATION CHARGE (10) 0 0 (1) (1) 0 EARLY YEARS FEES (373) 129 over rec 277 over rec (214) (533) 319 over rec RENTAL INCOME (20) 0 0 (4) (4) 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 (45,777) 129 over rec 302 over rec (3,910) (4,260) 350 over rec NET EXPENDITURE 386,173 0 0 137,289 137,289 0
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Appendix C South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 12 August 2022 (No.5) Finance and Corporate Resources Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 5 to 12/08/22 Variance to 12/08/22 to 12/08/22 Service Departments :- £m £m £m £m £m £m Finance Services - Strategy 2.023 2.023 0.000 1.202 1.192 0.010 under Finance Services - Transactions 18.852 18.852 0.000 8.566 8.488 0.078 under Audit and Compliance Services 0.355 0.355 0.000 0.197 0.197 0.000 Information Technology Services 5.095 5.095 0.000 5.083 5.368 (0.285) over Communications and Strategy Services 3.043 3.043 0.000 0.897 0.917 (0.020) over Administration and Licensing Services 4.113 4.113 0.000 2.010 2.073 (0.063) over Personnel Services 8.345 8.345 0.000 3.407 3.127 0.280 under Total Finance and Corporate Resources 41.826 41.826 0.000 21.362 21.362 0.000 5
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Finance and Corporate Resources Variance Analysis 2022/23 (Period 5) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 398k under APT&C Basic / Superannuation / NI - 467k under Finance Services (Transactions) - 183k under The underspend is due to vacant posts within the Service which are being recruited in line with Service requirements. Personnel Services - 300k under The underspend is due to the timing of employability and funded projects. Overtime - (68k) over Finance Services (Transactions) - (59k) over The overspend relates to the costs of managing the staffing requirements of the 24-hour customer call centre and also overtime incurred in respect of processing Scottish Welfare Fund applications. Supplies and Services (218k) over Computer Equipment Purchase - (261k) over IT Services - (238k) 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 (93k) over Postages/Couriers - (26k) over Finance Services (Transactions) - (18k) 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 - (52k) over Personnel Services - (54k) over This overspend is due to an increase in the number of staff medical referrals and is offset by income from recharges. Financing Charges (80k) over I.T. Equipment Leasing - Contract - (80k) over IT Services - (85k) over This overspend is due to the cost of the current leasing contract for IT Equipment and is partially offset by additional income from recharges. Income (71k) under recovered Fees and Charges - Departments of the Authority - (118k) under recovered Communications and Strategy - (117k) under recovered The under recovery relates to recharges for printing and stationary, postages, and externally provided works and is offset by underspends in expenditure. Other Income - 32k over recovered IT Services - 37k over recovered The over recovery relates to income from recharges to Resources and partially offsets the overspend in Financing Charges above. * The underlined variances represent new variances since the last report
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under EMPLOYEE COSTS APT & C BASIC 26,887 26 under 55 under 192 under 9,078 8,782 296 under APT & C OVERTIME 75 (18) over (30) over (47) over 22 90 (68) over APT & C SUPERANNUATION 5,309 37 under 74 under 54 under 1,795 1,669 126 under APT & C NIC 2,860 15 under 43 under 23 under 971 926 45 under MANUAL BASIC 15 (2) over 0 (2) over 5 10 (5) over MANUAL SUPERANNUATION 0 (1) over 0 0 0 0 0 TRAVEL AND SUBSISTANCE 34 2 under 4 under 5 under 11 8 3 under OTHER EMPLOYEE COSTS 458 (3) over 55 under (1) over 88 81 7 under PENSION INCREASES 833 (12) over (6) over (8) over 305 311 (6) over ADDITIONAL PENSION COSTS 0 1 under 0 0 0 0 0 EMPLOYEE COSTS 36,471 45 under 195 under 216 under 12,275 11,877 398 under PROPERTY COSTS RATES 43 0 0 0 0 0 0 SCOTTISH WATER - METERED CHARGES 6 1 under 2 under 3 under 2 (1) 3 under RENT 50 2 under 6 under 6 under 21 12 9 under SERVICE CHARGE 1 0 1 under 0 1 7 (6) over PROPERTY INSURANCE 1 0 1 under 0 0 0 0 SECURITY COSTS 9 7 under 1 under 0 0 (9) 9 under REPAIRS & MAINTENANCE - INTERNAL CONTRATOR 0 0 (1) over (1) over 0 1 (1) over REPAIRS & MAINTENANCE - EXTERNAL CONTRATOR 2 (1) over (1) over (1) over 1 1 0 ELECTRICITY - CONTRACT 26 7 under 2 under 0 4 (5) 9 under GAS 14 1 under 2 under 0 5 0 5 under FIXTURE & FITTINGS 1,707 0 0 0 329 329 0 JANITOR SERVICE 0 (1) over (1) over (1) over 0 1 (1) over HEALTH & HYGIENE MATERIALS 40 0 6 under 0 0 1 (1) over REFUSE UPLIFT 1 0 0 0 0 0 0 REMOVAL & STORAGE COSTS 0 (1) over (1) over (1) over 0 1 (1) over OTHER PROPERTY COSTS 16 0 1 under 0 7 2 5 under PROPERTY COSTS 1,916 15 under 18 under 5 under 370 340 30 under
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 4,038 (1) over (10) over (16) over 1,342 1,603 (261) over COMPUTER EQUIPMENT MAINTENANCE 2,070 4 under 5 under (124) over 1,667 1,667 0 I.T. EQUIPMENT MAINT - CONTRACT 653 6 under 16 under 3 under 223 219 4 under I.T. ELECTRONIC MESSAGING 138 6 under 6 under 4 under 1 1 0 EQUIPMENT, APPARATUS AND TOOLS 192 1 under 24 under 22 under 95 43 52 under SUPPLIES FOR CLIENTS 227 (1) over 17 under 18 under 70 44 26 under FURNITURE - OFFICE 0 (1) over (2) over (2) over 0 2 (2) over MATERIALS 78 0 (12) over (20) over 24 33 (9) over MATERIALS, APPARATUS AND EQUIPMENT 0 0 0 0 0 1 (1) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 7 0 0 0 2 1 1 under FOODSTUFFS - GENERAL 11 6 under 2 under (6) over 4 17 (13) over PROTECTIVE CLOTHING & UNIFORMS 5 0 1 under (1) over 1 0 1 under OTHER SUPPLIES AND SERVICES 3,153 0 3 under (13) over 1,349 1,353 (4) over CATERING - OUTWITH CONTRACT 6 0 1 under 1 under 1 1 0 OUTSOURCED MAIL 134 0 (5) over (8) over 37 49 (12) over SUPPLIES AND SERVICES 10,712 20 under 46 under (142) over 4,816 5,034 (218) over TRANSPORT AND PLANT POOL CAR CHARGES - RENTAL 25 1 under 3 under 4 under 4 0 4 under POOL CAR CHARGES - FUEL 6 0 0 0 0 0 0 POOL CAR CHARGES - ADDITIONAL COSTS 0 0 0 0 0 0 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 1 0 0 0 0 0 0 FLEET SERVICE CHARGES - ASSET MODIFICATIONS 0 0 0 0 0 0 0 FLEET SERVICE CHARGES - LEASING 5 0 0 0 1 1 0 FLEET SERVICE CHARGES - HIRED VEHICLES 0 0 0 0 0 0 0 FLEET SERVICE CHARGES - ROAD FUND LICENCES/MOT 0 0 0 0 0 0 0 FLEET SERVICE CHARGES - FUEL 1 0 0 0 0 0 0 FLEET SERVICE CHARGES - DRIVERS 36 1 under 5 under 0 0 0 0 HIRE OF EXTERNAL VEHICLES 0 0 0 0 0 0 0 TRANSPORT AND PLANT 74 2 under 8 under 4 under 5 1 4 under
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under ADMINISTRATION PRINTING AND STATIONERY 579 1 under (5) over (7) over 254 217 37 under TELEPHONES 1,187 (1) over 4 under 2 under 536 553 (17) over MOBILE PHONES 395 0 2 under 0 56 55 1 under ADVERTISING - RECRUITMENT 28 0 (11) over (4) over 28 32 (4) over ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 1 0 0 0 0 0 0 ADVERTISING - OTHER 138 0 (1) over (4) over 42 47 (5) over POSTAGES/COURIERS 872 (11) over (33) over (23) over 270 296 (26) over SMS MESSAGING 2 0 0 (4) over 0 4 (4) over MEMBERSHIP FEES/SUBSCRIPTIONS 214 (4) over (8) over (6) over 186 194 (8) over INSURANCE 139 0 0 0 0 0 0 MEDICAL COSTS 221 1 under (44) over (16) over 63 115 (52) over LEGAL EXPENSES 219 (4) over (3) over (10) over 22 31 (9) over HOSPITALITY / CIVIC RECOGNITION 30 (1) over 1 under (1) over 6 6 0 PAYPOINT AGENCY FEES 90 (1) over 0 (2) over 22 26 (4) over SECURITY UPLIFT FEES 6 0 0 0 0 0 0 OTHER ADMIN COSTS 241 (36) over (120) over (6) over 241 245 (4) over MEMBERS ALLOWANCES 1,788 11 under 2 under (3) over 616 619 (3) over CONFERENCES - MEMBERS (incl associated costs) 9 1 under 1 under (2) over 2 2 0 CONFERENCES - OFFICIALS (incl associated costs) 13 0 1 under 1 under 3 0 3 under TRAINING 767 0 1 under 2 under 218 214 4 under VOLUNTEERS' EXPENSES 0 0 (1) over (2) over 0 2 (2) over INTERNAL SUPPORT SERVICES ALLOCATION 42 0 0 0 0 0 0 ADMINISTRATION 6,981 (44) over (214) over (85) over 2,565 2,658 (93) over PAYMENT TO OTHER BODIES GRANTS TO VOLUNTARY ORGANISATIONS 678 0 0 0 349 352 (3) over PAYMENTS TO OTHER BODIES 6,575 (5) over (3) over (3) over 1,527 1,494 33 under EXTERNAL AUDIT FEES 516 0 0 0 177 177 0 PRIVATE INDIVIDUALS - GENERAL 1 1 under 1 under 0 0 0 0 PAYMENT TO OTHER BODIES 7,770 (4) over (2) over (3) over 2,053 2,023 30 under PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 40 0 0 0 16 16 0 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 231 0 0 0 8 8 0 PAYMENT TO CONTRACTORS 271 0 0 0 24 24 0 TRANSFER PAYMENTS RENT ALLOWANCE 23,581 0 0 0 7,687 7,687 0 RENT REBATES 41,526 0 0 0 13,395 13,395 0 TRANSFER PAYMENTS 65,107 0 0 0 21,082 21,082 0
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under FINANCING CHARGES LEASING CHARGES - OPERATIONAL 1 0 0 0 0 0 0 I.T. EQUIPMENT LEASING-CONTRACT 1,080 2 under 5 under 1 under 656 736 (80) over FINANCING CHARGES 1,081 2 under 5 under 1 under 656 736 (80) over TOTAL EXPENDITURE 130,383 36 under 56 under (4) over 43,846 43,775 71 under INCOME STATUTORY ADDITIONS - COST OF COLLECTION (740) 0 0 0 0 0 0 RENT REBATES SUBSIDY (37,091) 0 0 0 (11,605) (11,605) 0 RENT ALLOWANCE SUBSIDY (23,067) 0 0 0 (7,403) (7,403) 0 DWP SUBSIDY (1,138) 0 0 0 (360) (360) 0 CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (85) 8 under (13) over 0 (39) (39) 0 CONTRIBUTIONS FROM OTHER BODIES (3,121) 3 under 0 12 under (95) (77) (18) over ESF GRANT (674) 0 16 under 23 under 0 (27) 27 under SALES - GENERAL 0 (7) over (4) over 0 0 0 0 SALES - DEPARTMENTS OF THE AUTHORITY (32) 0 0 0 0 0 0 FEES AND CHARGES - GENERAL (4,402) (9) over (1) over 4 under (928) (927) (1) over CHARGES TO HEALTH BOARDS (38) 0 0 0 0 0 0 FEES AND CHARGES - OTHER BODIES (246) 0 (9) over (2) over (105) (108) 3 under FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,899) 0 (13) over (38) over (1,002) (884) (118) over RENTAL INCOME (2) 0 11 under 11 under 0 (21) 21 under BIRTH REGISTRATION (35) 0 (1) over (2) over (11) (7) (4) over DEATH REGISTRATION (71) 0 2 under 1 under (22) (20) (2) over MARRIAGE STATUTORY FEES (98) 0 12 under 17 under (30) (56) 26 under EXTRACT ISSUE (96) 0 6 under 7 under (36) (36) 0 MARRIAGES (78) (1) over (3) over (5) over (24) (17) (7) over CITIZENSHIP CEREMONIES (10) 1 under 2 under 2 under (4) (4) 0 NATIONAL CHECKING SERVICE (71) 0 (11) over (16) over (30) 0 (30) over OTHER INCOME (7,890) (14) over (4) over (10) over (790) (822) 32 under REALLOCATION OF CENTRAL SUPPORT COSTS (6,598) 0 0 0 0 0 0 REALLOCATION OF SUPPORT COSTS (75) 0 0 0 0 0 0 INCOME (88,557) (19) under rec (10) under rec 4 over rec (22,484) (22,413) (71) under rec NET EXPENDITURE 41,826 17 under 46 under 0 21,362 21,362 0
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Appendix D South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 12 August 2022 (No.5) Housing and Technical Resources Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 5 to 12/08/22 Variance to 12/08/22 to 12/08/22 Service Departments :- £m £m £m £m £m £m Housing Services 8.481 8.481 0.000 3.632 3.620 0.012 under Property Services 8.861 8.861 0.000 3.625 3.637 (0.012) over Total Housing and Technical Resources 17.342 17.342 0.000 7.257 7.257 0.000 5
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Housing and Technical Resources (excl HRA) Variance Analysis 2022/23 (Period 5) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 73k under APT&C Basic / Overtime / Superannuation / National Insurance - 450k under Property Services - 449k under The variance relates to vacancies which are actively being recruited in line with Service requirements. Manual Basic / Overtime / Superannuation / National Insurance - (376k) over Property Services - (364k) over The variance reflects the current level of trade operatives and overtime required to meet service demands. Property Costs (93k) over Service Charge - (89k) over Property Services - (89k) over The overspend relates to the cost of shopping centre service charges which are not recoverable from tenants. Supplies and Services 1,443k under Materials - 1,427k under Property Services - 1,428k under Expenditure on materials varies depending on the current workload demands and timing of works on a wide variety of capital and revenue works. Transport and Plant 40k under Fleet Service Charges Fuel - (63k) over Property Services - (64k) over Fuel for vehicles is higher than anticipated due to price increases. Hire of External Plant / Hire of Scaffolding - 99k under Property Services - 99k under Expenditure on hire of plant varies depending on the current workload demands and timing of works on a wide variety of capital and revenue works.
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Contractors (17k) over Payments to Private Contractors - 365k under Property Services - 365k 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. Payments to External Consultants - (382k) over Property Services - (382k) over This overspend reflects the requirement to purchase external professional services within the Projects team, to meet current service demands. Income (1,462k) under recovered Rental Income - (82k) under recovered Property Services - (82k) under recovered The under recovery relates to the shopping centre income which is lower than budgeted due to vacant units. Recovery from Capital / Recharges - Departments of the Authority - (1,378k) under recovered Property Services - (1,378k) under recovered The level of income recovered varies depending on the current workload and the timing of a wide variety of projects and is offset by a reduction in expenditure. * The underlined variances represent new variances since the last report.
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2020/21 2022/23 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under EMPLOYEE COSTS APT & C BASIC 15,111 111 under 169 under 249 under 5,117 4,796 321 under APT & C OVERTIME 199 4 under 9 under 6 under 67 65 2 under APT & C SUPERANNUATION 2,929 31 under 42 under 61 under 987 911 76 under APT & C NIC 1,714 20 under 31 under 41 under 576 525 51 under MANUAL BASIC 17,903 (29) over (93) over (151) over 6,081 6,280 (199) over MANUAL OVERTIME 545 3 under (41) over (78) over 185 298 (113) over MANUAL SUPERANNUATION 3,447 (2) over (15) over (23) over 1,171 1,204 (33) over MANUAL NIC 1,965 (6) over (16) over (24) over 668 699 (31) over TRAVEL AND SUBSISTANCE 25 0 - 2 under 4 under 7 5 2 under OTHER EMPLOYEE COSTS (27) (1) over (3) over 1 under (9) (16) 7 under PENSION INCREASES 602 (25) over 5 under 7 under 206 202 4 under ADDITIONAL PENSION COSTS 13 (5) over (5) over (14) over 0 14 (14) over EMPLOYEE COSTS 44,426 101 under 85 under 79 under 15,056 14,983 73 under
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2020/21 2022/23 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under PROPERTY COSTS RATES 2,126 16 under 25 under 0 - 43 28 15 under SCOTTISH WATER - UNMETERED CHARGES 12 (2) over (1) over (1) over 4 4 0 - SCOTTISH WATER - METERED CHARGES 241 (3) over (4) over 1 under 58 56 2 under RENT 1,357 (1) over (1) over (2) over 346 357 (11) over SERVICE CHARGE 141 (10) over (116) over (135) over 26 115 (89) over FACTORING CHARGES 9 0 - 0 - 1 under 0 0 0 - OTHER ACCOMMODATION COSTS 2,434 0 - 0 - 0 - 1,772 1,772 0 - BED AND BREAKFAST 27 3 under 5 under 6 under 9 2 7 under PROPERTY INSURANCE 295 0 - 0 - 0 - 0 0 0 - SECURITY COSTS 299 21 under 28 under 15 under 125 87 38 under GROUND MAINTENANCE 52 0 - 0 - 0 - 0 0 0 - GROUNDS MAINTENANCE ADDITIONAL WORKS 10 0 - 1 under 0 - 3 2 1 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 2,724 2 under (3) over 0 - 791 791 0 - REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 0 0 - 0 - 0 - 0 1 (1) over LIFE CYCLE MAINTENANCE 3,558 0 - 0 - 1 under 1,635 1,635 0 - REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 380 (4) over 19 under (15) over 190 228 (38) over HOUSING - RENT FREE ACCOMMODATION 0 0 - (1) over (2) over 0 3 (3) over HOUSING - RENT W/O UNLET PERIODS 679 (1) over 0 - 0 - 297 301 (4) over HOUSING - RENT W/O BAD PERIODS 817 8 under 6 under 11 under 33 22 11 under ASBESTOS 0 (3) over (4) over (4) over 0 4 (4) over ELECTRICITY - CONTRACT 884 0 - 7 under 2 under 179 198 (19) over ELECTRICITY - NON CONTRACT 29 0 - 3 under 4 under 10 3 7 under GAS 237 (6) over (2) over (6) over 106 118 (12) over HEATING OIL 12 (3) over (3) over (3) over 6 6 0 - FIXTURE & FITTINGS 809 6 under 6 under (3) over 337 337 0 - JANITOR SERVICE 164 2 under 2 under 0 - 152 152 0 - CLEANING CONTRACT 407 (1) over 7 under (25) over 289 289 0 - CLEANING OUTWITH CONTRACT 0 (5) over (7) over 0 - 0 7 (7) over CLEANING MATERIALS 10 0 - 0 - 0 - 3 2 1 under WINDOW CLEANING 2 (1) over (1) over 0 - 1 1 0 - PEST CONTROL 6 0 - 1 under 1 under 2 0 2 under REFUSE UPLIFT 405 24 under 20 under 23 under 141 134 7 under REMOVAL & STORAGE COSTS 131 (1) over 1 under (6) over 23 30 (7) over OTHER PROPERTY COSTS 510 3 under 4 under 9 under 188 177 11 under OFFICE ACCOM-FACILITIES MANAGEMENT 1,112 (11) over (15) over 0 - 1,113 1,113 0 - ACCOMMODATION RECHARGE TO USERS 33 (3) over (7) over (5) over 16 16 0 - PROPERTY COSTS 19,912 30 under (30) over (133) over 7,898 7,991 (93) over
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2020/21 2022/23 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 475 (1) over 11 under (11) over 209 216 (7) over COMPUTER EQUIPMENT MAINTENANCE 6 2 under 0 - 2 under 3 0 3 under I.T. EQUIPMENT MAINT-CONTRACT 223 9 under 7 under 11 under 14 1 13 under EQUIPMENT, APPARATUS AND TOOLS 46 5 under 4 under 8 under 14 2 12 under ADAPTATIONS FOR CLIENTS 500 0 - 0 - 0 - 229 229 0 - FURNITURE - OFFICE 0 0 - 0 - 0 - 0 1 (1) over FURNITURE - GENERAL 0 0 - 0 - (4) over 0 4 (4) over FURNISHINGS 0 0 - (3) over (4) over 0 9 (9) over MATERIALS 12,787 71 under 873 under 627 under 4,690 3,263 1,427 under AUDIO VISUAL 10 1 under (2) over (2) over 3 4 (1) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 3 0 - 0 - 0 - 0 0 0 - TV LICENCES - EDUCATION 1 (1) over (1) over (1) over 0 1 (1) over FOODSTUFFS - GENERAL 2 0 - 0 - 0 - 0 0 0 - PROTECTIVE CLOTHING & UNIFORMS 44 2 under 1 under 1 under 15 11 4 under OTHER SUPPLIES AND SERVICES 92 4 under 6 under 6 under 46 37 9 under HEALTH AND SAFETY 1 0 - 0 - 0 - 0 0 0 - CATERING - CONTRACT 1 0 - 0 - 0 - 0 0 0 - OUTSOURCED MAIL 0 0 - 0 - (1) over 0 2 (2) over SUPPLIES AND SERVICES 14,191 92 under 896 under 632 under 5,223 3,780 1,443 under TRANSPORT AND PLANT PURCHASE OF PLANT 125 2 under 1 under (4) over 40 56 (16) over FLEET SERVICES - FUEL 0 (3) over (3) over (7) over 0 9 (9) over POOL CAR RECHARGE - RENTAL CHARGE 122 3 under 6 under 2 under 37 23 14 under POOL CAR RECHARGE - FUEL 26 1 under 2 under 3 under 6 0 6 under POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 - 0 - 0 - 0 0 0 - TRANSPORT INSURANCE 44 6 under 9 under 11 under 16 0 16 under PLANT SERVICES 7 0 - 0 - 2 under 0 0 0 - FLEET SERVICE CHARGES VEHICLE MAINTENANCE 328 4 under 5 under (22) over 119 123 (4) over FLEET SERVICE CHARGES UNSCHEDULED LABOUR 1 0 - 0 - 0 - 0 0 0 - FLEET SERVICE CHARGES PLANT MAINTENANCE 7 0 - (2) over (4) over 3 6 (3) over FLEET SERVICE CHARGES ASSET MODIFICATIONS 15 2 under 3 under 2 under 6 2 4 under FLEET SERVICE CHARGES LEASING 1,397 (8) over (5) over 17 under 330 336 (6) over FLEET SERVICE CHARGES HIRED VEHICLES 201 23 under 0 - 34 under 27 27 0 - FLEET SERVICE CHARGES CONTRACT HIRE 48 9 under 12 under 7 under 9 3 6 under FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 116 2 under 2 under (19) over 43 47 (4) over FLEET SERVICE CHARGES FUEL 860 (2) over 9 under (64) over 251 314 (63) over HIRE OF EXTERNAL PLANT 257 30 under 45 under 46 under 80 19 61 under HIRE OF SCAFOLDING 1,077 80 under 33 under 32 under 329 291 38 under HIRE OF SKIPS 33 (12) over (21) over 4 under 12 13 (1) over TAXI CHARGES - CONTRACTED 12 0 - 1 under 2 under 4 3 1 under TRANSPORT AND PLANT 4,677 137 under 97 under 42 under 1,312 1,272 40 under
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2020/21 2022/23 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under ADMINISTRATION PRINTING AND STATIONERY 81 7 under 4 under 6 under 27 25 2 under TELEPHONES 94 4 under 5 under 7 under 31 21 10 under MOBILE PHONES 42 3 under 7 under 8 under 15 6 9 under ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 7 0 - 0 - 0 - 0 0 0 - ADVERTISING - OTHER 6 0 - 1 under 2 under 2 0 2 under POSTAGES/COURIERS 21 (2) over (5) over (8) over 5 15 (10) over MEMBERSHIP FEES/SUBSCRIPTIONS 13 (4) over (3) over (3) over 4 6 (2) over INSURANCE 216 2 under 4 under 0 - 64 64 0 - MEDICAL COSTS 17 2 under 0 - 0 - 6 3 3 under LEGAL EXPENSES 16 (2) over (9) over (9) over 2 16 (14) over PETTY OUTLAYS 12 1 under 2 under (3) over 4 6 (2) over HOSPITALITY / CIVIC RECOGNITION 2 0 - 0 - 0 - 1 0 1 under OTHER ADMIN COSTS 13 0 - (1) over (1) over 3 4 (1) over TRAINING 0 0 - 0 - 0 - 0 6 (6) over INTERNAL SUPPORT SERVICES ALLOCATION 457 0 - 0 - 0 - 167 167 0 - CENTRAL ADMINISTRATION 2,749 0 - 0 - 0 - 1,010 1,010 0 - ADMINISTRATION 3,746 11 under 5 under (1) over 1,341 1,349 (8) over PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 1,770 0 - 0 - 8 under 634 624 10 under PAYMENTS TO OTHER BODIES 1,279 0 - 0 - (6) over 237 237 0 - SUPPORTING PEOPLE INTERNAL PROVIDER 1,129 0 - 0 - 0 - 434 466 (32) over SUPPORTING PEOPLE EXTERNAL PROVIDER 726 0 - 3 under 2 under 246 202 44 under HOUSING ADMINISTRATION 1,170 0 - 0 - 0 - 450 450 0 - ASSISTANCE TO HOME OWNERS 1,983 0 - (1) over 0 - 495 495 0 - PRIVATE INDIVIDUALS - GENERAL 150 0 - 0 - (2) over 85 92 (7) over PAYMENT TO OTHER BODIES 8,207 0 - 2 under 2 under 2,581 2,566 15 under PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 18,525 106 under 742 under 601 under 6,553 6,188 365 under PAYMENT TO EXTERNAL CONSULTANTS 231 (86) over (217) over (241) over 122 504 (382) over PAYMENT TO CONTRACTORS 18,756 20 under 525 under 360 under 6,675 6,692 (17) over
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2020/21 2022/23 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 152 7 under 16 under 21 under 24 16 8 under INTEREST ON REVENUE BALANCES 2 0 - 0 - 0 - 1 0 1 under FINANCING CHARGES 154 7 under 16 under 21 under 25 16 9 under TOTAL EXPENDITURE 114,069 398 under 1,596 under 1,002 under 40,111 38,649 1,462 under INCOME CONTRIBUTIONS FROM OTHER BODIES (987) 0 - 0 - 0 - 0 0 0 - SALES - DEPARTMENTS OF THE AUTHORITY (460) (9) under rec (9) under rec 0 - (177) (177) 0 - FEES AND CHARGES - GENERAL (592) (16) under rec (3) under rec 0 - (111) (111) 0 - FEES AND CHARGES - DEPARTMENTS OF THE A (48) 0 - 0 - 0 - 0 0 0 - RENTAL INCOME (4,775) 1 over rec (7) under rec 5 over rec (1,615) (1,533) (82) under rec HOUSE RENTS (5,494) (8) under rec (12) under rec (2) under rec (2,012) (2,012) 0 - OTHER INCOME (2,724) (10) under rec 3 over rec 80 over rec (925) (936) 11 over rec REALLOCATION OF CENTRAL SUPPORT COSTS (876) 0 - 0 - 0 - 0 0 0 - REALLOCATION OF SUPPORT COSTS (1,628) (88) under rec (12) under rec 0 - (325) (312) (13) under rec RECOVERY FROM CAPITAL (40,984) (1,148) under rec (3,081) under rec (3,424) under rec (13,681) (10,287) (3,394) under rec RECHARGES - DEPARTMENTS OF THE AUTHORITY (38,060) 880 over rec 1,525 over rec 2,362 over rec (13,972) (15,630) 1,658 over rec MANUAL RECHARGES - DEPARTMENTS OF THE AUTHORITY (99) 0 - 0 - (23) under rec (36) (394) 358 over rec INCOME (96,727) (398) under rec (1,596) under rec (1,002) under rec (32,854) (31,392) (1,462) under rec NET EXPENDITURE 17,342 0 - 0 - 0 - 7,257 7,257 0 -
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Appendix E Housing and Technical Resources - HRA Variance Analysis 2022/23 (Period 5) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 49k under APT&C - Basic / Superannuation/ National Insurance - 49k under HRA The underspend is due to higher than anticipated staff turnover to date. Income (89k) under recovered Year End Transfer to Balance Sheet - (94k) under recovered HRA The net combined underspend in expenditure allows a lower than anticipated transfer from reserves to date. * The underlined variances represent new variances since the last report. 5
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/23 2022/23 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under EMPLOYEE COSTS APT & C BASIC 10,594 (11) over (5) over (2) over 3,599 3,576 23 under APT & C OVERTIME 79 (1) over (2) over (8) over 27 41 (14) over APT & C SUPERANNUATION 1,880 (2) over (10) over (12) over 639 650 (11) over APT & C NIC 1,102 13 under 23 under 30 under 374 334 40 under TRAVEL AND SUBSISTANCE 40 3 under 5 under 8 under 13 2 11 under PENSION INCREASES 219 (11) over 6 under 5 under 75 72 3 under ADDITIONAL PENSION COSTS 0 0 - (3) over (3) over 0 3 (3) over EMPLOYEE COSTS 13,914 (9) over 14 under 18 under 4,727 4,678 49 under RATES 105 0 - 0 - 0 - 0 0 0 - SCOTTISH WATER - UNMETERED CHARGES 4 (1) over 0 - (1) over 1 2 (1) over SCOTTISH WATER - METERED CHARGES 8 0 - 0 - 0 - 2 2 0 - RENT 6 0 - 0 - 6 under 6 0 6 under SERVICE CHARGE 65 (1) over (1) over (2) over 0 2 (2) over OTHER ACCOMMODATION COSTS 31 0 - 0 - 0 - 31 0 31 under PROPERTY INSURANCE 923 0 - 0 - 0 - 0 0 0 - SECURITY COSTS 55 4 under 8 under (26) over 17 39 (22) over GROUND MAINTENANCE 4,257 0 - 0 - 0 - 4,128 4,117 11 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 32,392 0 - 0 - (13) over 13,307 13,307 0 - REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 877 0 - 0 - (11) over 353 353 0 - HOUSING - RENT FREE ACCOMMODATION 155 7 under 7 under 1 under 52 71 (19) over HOUSING - RENT W/O UNLET PERIODS 2,354 0 - 0 - 20 under 1,067 1,067 0 - HOUSING - RENT W/O BAD PERIODS 3,405 0 - 0 - 0 - 245 245 0 - ASBESTOS 139 0 - 0 - 0 - 35 31 4 under ELECTRICITY - CONTRACT 1,008 0 - 0 - 43 under 127 127 0 - GAS 301 0 - 0 - (19) over 131 131 0 - HEATING OIL 54 (7) over (8) over (2) over 17 15 2 under SOLID FUEL 4 0 - 1 under 1 under 1 0 1 under FIXTURE & FITTINGS 58 (1) over 1 under 5 under 20 18 2 under JANITOR SERVICE 74 7 under 7 under 5 under 12 7 5 under CLEANING CONTRACT 384 (13) over (19) over (19) over 96 115 (19) over CLEANING MATERIALS 60 5 under 8 under 12 under 21 8 13 under WINDOW CLEANING 16 (1) over (1) over 1 under 5 5 0 - PEST CONTROL 122 (4) over (6) over (10) over 37 37 0 - REFUSE UPLIFT 0 (5) over (7) over (11) over 0 15 (15) over REMOVAL & STORAGE COSTS 14 1 under 1 under 10 under 5 (4) 9 under OTHER PROPERTY COSTS 35 0 - 2 under 1 under 12 8 4 under PROPERTY COSTS 46,906 (9) over (7) over (9) over 19,728 19,718 10 under
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/23 2022/23 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 297 0 - 0 - (7) over 103 96 7 under COMPUTER EQUIPMENT RENTAL 0 0 - 0 - 0 - 0 5 (5) over I.T. EQUIPMENT MAINT-CONTRACT 209 0 - 0 - 0 - 0 0 0 - EQUIPMENT, APPARATUS AND TOOLS 13 1 under 0 - 0 - 5 4 1 under AIDS FOR CLIENTS 0 0 - (1) over (2) over 0 1 (1) over ADAPTATIONS FOR CLIENTS 0 (4) over (9) over 0 - 0 0 0 - FURNITURE - OFFICE 10 (1) over 0 - 1 under 3 3 0 - FURNITURE - GENERAL 0 (1) over (1) over (1) over 0 1 (1) over MATERIALS, APPARATUS AND EQUIPMENT 0 0 - 0 - (1) over 0 1 (1) over FOODSTUFFS - GENERAL 6 1 under (1) over 0 - 2 3 (1) over PROTECTIVE CLOTHING & UNIFORMS 12 0 - 0 - 0 - 4 3 1 under LAUNDRY COSTS 16 0 - (1) over (1) over 6 6 0 - OTHER SUPPLIES AND SERVICES 31 (1) over 0 - (2) over 11 14 (3) over HEALTH AND SAFETY 15 2 under 3 under 4 under 5 0 5 under SUPPLIES AND SERVICES 609 (3) over (10) over (9) over 139 137 2 under TRANSPORT AND PLANT POOL CAR RECHARGE - RENTAL CHARGE 26 1 under 0 - 2 under 8 5 3 under POOL CAR RECHARGE - FUEL 6 0 - 1 under 1 under 2 0 2 under POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 - 0 - 0 - 0 0 0 - FLEET SERVICE CHARGES VEHICLE MAINTENANCE 23 1 under 1 under 2 under 7 4 3 under FLEET SERVICE CHARGES LEASING 72 0 - 0 - 6 under 22 16 6 under FLEET SERVICE CHARGES HIRED VEHICLES 34 3 under 5 under 8 under 8 0 8 under FLEET SERVICE CHARGES CONTRACT HIRE 0 (1) over (1) over (1) over 0 1 (1) over FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 8 0 - 0 - 1 under 3 1 2 under FLEET SERVICE CHARGES FUEL 21 0 - 1 under 1 under 7 5 2 under STORAGE 4 0 - 1 under 1 under 1 0 1 under TRANSPORT AND PLANT 195 4 under 8 under 21 under 58 32 26 under
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/23 2022/23 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under ADMINISTRATION PRINTING AND STATIONERY 61 0 - 0 - 2 under 21 19 2 under BULK PRINTING 53 4 under 8 under 12 under 0 0 0 - TELEPHONES 84 4 under (6) over (3) over 26 33 (7) over MOBILE PHONES 27 2 under 4 under 6 under 8 0 8 under ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 22 0 - 0 - 0 - 0 0 0 - ADVERTISING - OTHER 12 1 under 2 under 3 under 4 0 4 under POSTAGES/COURIERS 132 0 - 0 - 0 - 0 0 0 - SMS MESSAGING 0 0 - (2) over (2) over 0 2 (2) over MEMBERSHIP FEES/SUBSCRIPTIONS 38 0 - 3 under (4) over 23 23 0 - MEDICAL COSTS 25 (2) over (5) over (5) over 9 13 (4) over LEGAL EXPENSES 61 0 - 0 - 0 - 0 0 0 - PETTY OUTLAYS 4 0 - 1 under 0 - 1 1 0 - HOSPITALITY / CIVIC RECOGNITION 0 0 - 0 - (1) over 0 1 (1) over GIRO BANK AGENCY FEES 9 1 under 2 under 0 - 1 0 1 under PAYPOINT AGENCY FEES 49 3 under 3 under (2) over 11 12 (1) over INTERNET AGENCY FEES 6 1 under 1 under 2 under 2 0 2 under OTHER ADMIN COSTS 15 (3) over (2) over (2) over 5 9 (4) over CONFERENCES - OFFICIALS 7 1 under 1 under 2 under 2 0 2 under TRAINING 0 0 - 0 - (3) over 0 3 (3) over INTERNAL SUPPORT SERVICES ALLOCATION 5,039 0 - 0 - 0 - 1,260 1,260 0 - ADMINISTRATION 5,644 12 under 10 under 5 under 1,373 1,376 (3) over PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,964 0 - 0 - 0 - 752 752 0 - GRANTS TO VOLUNTARY ORGANISATIONS 3 0 - 0 - 0 - 0 0 0 - PAYMENTS TO VOLUNTARY ORGANISATIONS 31 0 - 0 - 0 - 0 0 0 - PAYMENTS TO OTHER BODIES 32 0 - 0 - 0 - 0 0 0 - PAYMENT TO OTHER BODIES 3,030 0 - 0 - 0 - 752 752 0 - PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 80 0 - 1 under 1 under 30 31 (1) over PAYMENT TO EXTERNAL CONSULTANTS 20 (4) over (3) over (2) over 10 18 (8) over PAYMENT TO CONTRACTORS 100 (4) over (2) over (1) over 40 49 (9) over
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/23 2022/23 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under FINANCING CHARGES INTEREST-DEBT CHARGES 18,325 0 - 0 - 0 - 0 0 0 - I.T. EQUIPMENT LEASING-CONTRACT 67 0 - 0 - 0 - 17 3 14 under CFCR 26,050 0 - 0 - 0 - 16,143 16,143 0 - INTEREST ON REVENUE BALANCES (67) 0 - 0 - 0 - 0 0 0 - FINANCING CHARGES 44,375 0 - 0 - 0 - 16,160 16,146 14 under TOTAL EXPENDITURE 114,773 (9) over 13 under 25 under 42,977 42,888 89 under INCOME SALES - DEPARTMENTS OF THE AUTHORITY (1,169) 0 - 0 - 0 - (450) (450) 0 - FEES AND CHARGES - GENERAL (4,523) 0 - (9) under rec 0 - (1,282) (1,282) 0 - RENTAL INCOME (460) 0 - 0 - 0 - 0 0 0 - HOUSE RENTS (100,503) 0 - 0 - 0 - (33,605) (33,605) 0 - LOCK UP RENTS (2,589) (8) under rec (8) under rec (8) under rec (1,280) (1,280) 0 - INSURANCE RECOVERIES (250) 0 - 4 over rec 4 over rec 0 (5) 5 over rec OTHER INCOME (1,789) 0 - 0 - 0 - (586) (586) 0 - REALLOCATION OF SUPPORT COSTS (717) 0 - 0 - 0 - 0 0 0 - YEAR END T/FER TO BALANCE SHEET (2,773) 17 over rec 0 - 0 - (1,155) (1,061) (94) under rec INCOME (114,773) 9 over rec (13) under rec (25) under rec (38,358) (38,269) (89) under rec NET EXPENDITURE 0 0 - 0 - 0 - 4,619 4,619 0 -
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Appendix F South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 12 August 2022 (No.5) Social Work Resources Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 5 to 12/08/22 Variance to 12/08/22 to 12/08/22 Service Departments :- £m £m £m £m £m £m Performance and Support 6.500 6.500 0.000 2.049 1.882 0.167 under Children and Families 38.808 38.808 0.000 14.340 14.578 (0.238) over Adults and Older People 165.201 165.201 0.000 56.740 56.392 0.348 under Justice and Substance Misuse 0.868 0.868 0.000 0.418 0.386 0.032 under Total Social Work Resources 211.377 211.377 0.000 73.547 73.238 0.309 under 5
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Social Work Resources Variance Analysis 2022/23 (Period 5) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 633k under Admin and Clerical Staff - 279k under Performance and Support - 149k under This is a result of vacancies which are actively being recruited. Adults and Older People - 132k under This is a result of Scheduling assistant vacancies which are being actively recruited. Managerial Support Specialist - (227k) over Adults and Older People - (350k) 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 - 113k under This is a result of vacancies which are actively being recruited. Basic Grade Social Workers - 472k under Children and Families - 139k under This is a result of vacancies which are actively being recruited. Adults and Older People - 371k 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 - 162k under Adults and Older People - 162k under This underspend relates to vacancies within day care services as a result of some service not being fully operational yet following COVID. Care Staff - (20k) over Children and Families - (62k) over The overspend relates to the requirement to cover shifts using overtime in the children’s homes to fulfil staffing rotas. Home Carers - 97k under Adults and Older People - 97k under The underspend is a result of vacancies actively being recruited. Payments to Contractors (179k) over Long Term Care - (153k) over Children and Families - (153k) over This overspend is a result of the continuing requirement for children’s residential external school placements. Income (67k) under recovered Fees and Charges - General - (234k) under recovered Adults and Older People - (235k) 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.
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont) Fees and Charges - Other Local Authorities - (58k) under recovered Adults and Older People - (56k) 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 - 251k over recovered Adults and Older People - 251k over recovered This over recovery reflects funding for the loss of income as a result of the response to COVID-19. * The underlined variances represent new variances since the last report.
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under EMPLOYEE COSTS TEACHERS OVERTIME 0 (1) over (2) over (2) over 0 2 (2) over ADMIN & CLERICAL STAFF - APT&C BASIC 4,548 154 under 161 under 219 under 1,558 1,318 240 under ADMIN & CLERICAL STAFF - APT&C OVERTIME 0 (3) over (6) over (12) over 0 18 (18) over ADMIN & CLERICAL STAFF - APT&C SUPERANNUATION 795 16 under 22 under 33 under 277 241 36 under ADMIN & CLERICAL STAFF - APT&C NIC 350 7 under 12 under 19 under 122 101 21 under MANAGERIAL SUPPORT SPECIALIST STAFF BASIC 21,764 24 under 21 under (25) over 6,764 6,775 (11) over MANAGERIAL SUPPORT SPECIALIST STAFF OVERTIME 48 (45) over (77) over (116) over 15 184 (169) over MANAGERIAL SUPPORT SPECIALIST STAFF SUPERANNUATION 3,546 (13) over (23) over (31) over 1,238 1,270 (32) over MANAGERIAL SUPPORT SPECIALIST STAFF NIC 2,357 (7) over (3) over (11) over 771 786 (15) over BASIC GRADE SOCIAL WORKERS BASIC 11,372 113 under 207 under 302 under 4,025 3,640 385 under BASIC GRADE SOCIAL WORKERS OVERTIME 35 (6) over (12) over (19) over 11 31 (20) over BASIC GRADE SOCIAL WORKERS SUPERANNUATION 2,102 18 under 25 under 41 under 725 672 53 under BASIC GRADE SOCIAL WORKERS NIC 1,349 17 under 29 under 40 under 465 411 54 under HOSPITAL SOCIAL WORKERS BASIC 403 8 under 14 under 14 under 139 132 7 under HOSPITAL SOCIAL WORKERS OVERTIME 0 (3) over (7) over (10) over 0 12 (12) over HOSPITAL SOCIAL WORKERS SUPERANNUATION 76 3 under 4 under 3 under 26 23 3 under HOSPITAL SOCIAL WORKERS NIC 46 0 1 under 0 16 17 (1) over INSTRUCTORS BASIC 1,563 43 under 69 under 94 under 543 414 129 under INSTRUCTORS SUPERANNUATION 266 6 under 8 under 10 under 92 75 17 under INSTRUCTORS NIC 152 6 under 8 under 12 under 53 37 16 under CARE STAFF - APT&C BASIC 17,055 121 under 210 under 139 under 5,981 5,768 213 under CARE STAFF - APT&C OVERTIME 545 (30) over (69) over (131) over 207 379 (172) over CARE STAFF - APT&C SUPERANNUATION 2,999 (3) over (13) over (34) over 1,055 1,075 (20) over CARE STAFF - APT&C NIC 1,682 0 3 under (40) over 590 631 (41) over HOME CARERS BASIC 19,973 (13) over 72 under 261 under 6,576 6,336 240 under HOME CARERS OVERTIME 1,280 (56) over (88) over (148) over 333 520 (187) over HOME CARERS SUPERANNUATION 3,582 (5) over (11) over 18 under 1,162 1,151 11 under HOME CARERS NIC 1,937 9 under 17 under 30 under 632 599 33 under TRAVEL AND SUBSISTENCE 376 (26) over (19) over (22) over 87 109 (22) over OTHER EMPLOYEE COSTS 8,226 61 under 6 under (15) over 170 260 (90) over PENSION INCREASES 328 (9) over 9 under 7 under 111 97 14 under ADDITIONAL PENSION COSTS 0 (5) over (15) over (15) over 0 27 (27) over EMPLOYEE COSTS 108,755 381 under 553 under 611 under 33,744 33,111 633 under
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under PROPERTY COSTS RATES 401 0 0 0 3 0 3 under SCOTTISH WATER - UNMETERED CHARGES 46 (2) over 1 under (3) over 15 14 1 under SCOTTISH WATER - METERED CHARGES 194 2 under 0 2 under 41 33 8 under RENT 451 (2) over (5) over 1 under 233 232 1 under SERVICE CHARGE 0 0 2 under (2) over 0 2 (2) over PROPERTY INSURANCE 31 0 0 0 1 0 1 under SECURITY COSTS 3 0 0 (8) over 1 18 (17) over GROUND MAINTENANCE 3 0 1 under 1 under 1 0 1 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 0 (3) over (3) over (9) over 0 18 (18) over LIFE CYCLE MAINTENANCE 0 0 0 0 0 1 (1) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 55 (4) over 4 under (1) over 12 10 2 under ELECTRICITY - CONTRACT 1,129 15 under 8 under 5 under 63 63 0 GAS 344 (11) over 16 under 3 under 147 143 4 under JANITOR SERVICE 0 0 (1) over 0 0 0 0 CLEANING CONTRACT 302 (41) over (20) over (35) over 290 334 (44) over CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 115 (1) over 5 under 6 under 48 43 5 under HEALTH & HYGIENE MATERIALS 0 (7) over (6) over (19) over 0 63 (63) over WINDOW CLEANING 13 1 under 0 2 under 4 2 2 under PEST CONTROL 1 0 0 0 0 0 0 REFUSE UPLIFT 35 6 under 2 under 1 under 10 4 6 under OTHER PROPERTY COSTS 235 (9) over 1 under 5 under 102 52 50 under PROPERTY COSTS 3,358 (56) over 5 under (51) over 971 1,032 (61) over
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 675 (1) over (5) over (8) over 210 246 (36) over COMPUTER EQUIPMENT MAINTENANCE 82 4 under 4 under 5 under 18 40 (22) over I.T. EQUIPMENT MAINT-CONTRACT 198 0 10 under 5 under 14 12 2 under I.T. ELECTRONIC MESSAGING 244 2 under 5 under 3 under 34 32 2 under EQUIPMENT, APPARATUS AND TOOLS 142 2 under 11 under 28 under 39 11 28 under SMALL TOOLS 1 0 (2) over (2) over 0 2 (2) over AIDS & ADAPTIONS 2,648 (5) over (57) over (9) over 879 886 (7) over SUPPLIES FOR CLIENTS 501 3 under 8 under 14 under 108 99 9 under FURNITURE - OFFICE 0 (2) over (3) over (4) over 0 5 (5) over FURNITURE - GENERAL 13 (3) over 0 0 4 5 (1) over FURNISHINGS (INCL. CROCKERY & LINEN) 18 0 1 under 1 under 6 3 3 under MATERIALS 10 (2) over 0 (1) over 3 3 0 MATERIALS, APPARATUS AND EQUIPMENT 0 0 0 (1) over 0 2 (2) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC 0 0 0 (1) over 0 1 (1) over PROVISIONS - GENERAL 166 2 under 0 3 under 57 58 (1) over FOOD PURCHASES WITHIN CONTRACT SERVICE 430 (4) over 9 under 2 under 177 179 (2) over BEVERAGES 39 (2) over 1 under 0 14 14 0 SCHOOL MILK 29 0 0 2 under 12 10 2 under PROTECTIVE CLOTHING & UNIFORMS 213 (28) over (2) over (3) over 119 120 (1) over LAUNDRY COSTS 4 (1) over 0 (1) over 1 3 (2) over OTHER SUPPLIES AND SERVICES 161 3 under 5 under 7 under 11 11 0 CATERING - CONTRACT 434 (1) over 38 under 61 under 258 188 70 under CATERING - OUTWITH CONTRACT 92 6 under 1 under 1 under 4 3 1 under SUPPLIES AND SERVICES 6,100 (27) over 24 under 102 under 1,968 1,933 35 under TRANSPORT AND PLANT POOL CAR CHARGES-RENTAL 124 (192) over 4 under 0 25 31 (6) over POOL CAR CHARGES-FUEL 43 3 under 0 5 under 15 16 (1) over POOL CAR CHARGES-ADDITIONAL COSTS 8 0 1 under 1 under 1 0 1 under OTHER TRANSPORT COSTS 807 189 under 2 under (2) over 192 198 (6) over INSURANCE 24 0 0 0 0 0 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 69 1 under 1 under 0 30 32 (2) over FLEET SERVICE CHARGES - ASSET MODIFICATIONS 0 (1) over (1) over (1) over 0 2 (2) over FLEET SERVICE CHARGES - LEASING 406 1 under 2 under (1) over 248 246 2 under FLEET SERVICE CHARGES - HIRED VEHICLES 24 1 under 0 2 under 7 7 0 FLEET SERVICE CHARGES - CONTRACT HIRE 7 0 1 under 0 2 0 2 under FLEET SERVICE CHARGES - ROAD FUND LICENCES/MOT 28 2 under 2 under (1) over 10 12 (2) over FLEET SERVICE CHARGES - FUEL 360 2 under 6 under 25 under 120 115 5 under FLEET SERVICE CHARGES - DRIVERS 2,785 0 0 0 0 0 0 HIRE OF EXTERNAL VEHICLES 7 1 under 1 under 2 under 2 0 2 under HIRE OF SKIPS 0 0 0 0 0 1 (1) over PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 0 0 (1) over (1) over 0 2 (2) over TRANSPORT AND PLANT 4,692 7 under 18 under 29 under 652 662 (10) over
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under ADMINISTRATION PRINTING AND STATIONERY 142 1 under 0 3 under 36 34 2 under TELEPHONES 202 (1) over (7) over (6) over 70 74 (4) over MOBILE PHONES 313 2 under 9 under 10 under 87 82 5 under ADVERTISING - RECRUITMENT 4 0 0 0 0 0 0 ADVERTISING - OTHER 32 2 under 3 under 1 under 6 8 (2) over POSTAGES/COURIERS 99 2 under 7 under 0 21 19 2 under MEMBERSHIP FEES/SUBSCRIPTIONS 42 0 (5) over 22 under 31 24 7 under INSURANCE 70 0 0 0 0 0 0 MEDICAL COSTS 37 (1) over (3) over (9) over 6 17 (11) over LEGAL EXPENSES 268 (1) over (24) over 1 under 72 107 (35) over HOSPITALITY / CIVIC RECOGNITION 1 0 0 13 under 0 0 0 OTHER ADMIN COSTS 44 3 under 0 1 under 1 0 1 under CONFERENCES - OFFICIALS (incl associated costs) 6 1 under 1 under 1 under 1 0 1 under TRAINING 76 2 under 2 under 0 2 3 (1) over INTERNAL SUPPORT SERVICES ALLOCATION 410 0 0 0 0 0 0 ADMINISTRATION 1,746 10 under (17) over 37 under 333 368 (35) over PAYMENT TO OTHER BODIES JOINT COMMITTEES - GENERAL 0 0 (6) over 0 0 0 0 OTHER COMMITTEES OF THE AUTHORITY 347 0 0 0 0 0 0 OTHER LOCAL AUTHORITIES 30 1 under 2 under 2 under 3 0 3 under GRANTS TO VOLUNTARY ORGANISATIONS 23 0 (6) over 0 12 12 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 4,373 3 under (53) over 15 under 1,375 1,370 5 under PAYMENTS TO OTHER BODIES 4,388 5 under 32 under 26 under 1,255 1,225 30 under PAYMENTS TO HEALTH BOARD 0 0 (3) over (6) over 0 0 0 INDEPENDENT SCHOOL PLACES 0 (2) over (2) over (2) over 0 2 (2) over PRIVATE INDIVIDUALS - GENERAL 955 (8) over 14 under 8 under 332 312 20 under SOCIAL WORK - FOSTER PARENTS 6,282 0 0 (157) over 2,347 2,365 (18) over SOCIAL WORK - FOSTER PARENTS DISCRETIONARY PAYMENTS 94 0 0 (1) over 29 32 (3) over SOCIAL WORK - ADOPTION ALLOWANCES 650 0 (10) over (22) over 325 364 (39) over DIRECT PAYMENTS 9,056 1 under 5 under 2 under 3,551 3,544 7 under PAYMENT TO OTHER BODIES 26,198 0 (27) over (135) over 9,229 9,226 3 under PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR - DEFAULT 985 (15) over (2) over (3) over 344 346 (2) over PAYMENT TO PRIVATE CONTRACTOR - LONG TERM CARE 59,114 (130) over (155) over 0 22,968 23,121 (153) over PAYMENT TO PRIVATE CONTRACTOR - CET ALLOCATION - HOME CARE 34,002 0 0 0 5,841 5,861 (20) over PAYMENT TO PRIVATE CONTRACTOR - RESPITE 2,504 0 0 30 under 390 389 1 under PAYMENT TO PRIVATE CONTRACTOR - DAY CARE 1,180 0 0 0 220 220 0 PAYMENT TO PRIVATE CONTRACTOR - HOME SUPPORT 21,213 0 0 0 4,438 4,438 0 PAYMENT TO PRIVATE CONTRACTOR - FREE PERSONAL NURSING CARE 6,802 0 0 0 2,083 2,083 0 PAYMENT TO PRIVATE CONTRACTOR - DAY RELATED ACTIVITIES INCL RESIDENTIAL PLACEMENTS 3,662 3 under 50 under 2 under 892 891 1 under PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 35 0 (48) over (2) over 15 27 (12) over SLC MANAGED 0 6 under 6 under 6 under 0 (6) 6 under PAYMENT TO CONTRACTORS 129,497 (136) over (149) over 33 under 37,191 37,370 (179) over
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 2 PERIOD 3 PERIOD 4 PERIOD 5 PERIOD 5 PERIOD 5 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under TRANSFER PAYMENTS DIRECT ASSISTANCE TO PERSONS 3,759 (2) over (5) over (137) over 1,622 1,642 (20) over SECTION PAYMENTS 53 1 under 1 under 1 under 16 11 5 under TRANSFER PAYMENTS 3,812 (1) over (4) over (136) over 1,638 1,653 (15) over FINANCING CHARGES LEASING CHARGES - FINANCE 1 0 0 0 0 0 0 LEASING CHARGES - OPERATIONAL 1 0 0 0 0 0 0 I.T. EQUIPMENT LEASING-CONTRACT 365 (5) over 2 under 6 under 23 18 5 under FINANCING CHARGES 367 (5) over 2 under 6 under 23 18 5 under TOTAL EXPENDITURE 284,525 173 under 405 under 496 under 85,749 85,373 376 under INCOME NON RELEVANT GOVERNMENT GRANT (8,771) 0 2 over rec 0 (2,422) (2,387) (35) under rec RESOURCE TRANSFER INCOME FROM THE HEALTH BOARD (24,602) 0 0 0 (6,186) (6,148) (38) under rec CONTRIBUTIONS FROM OTHER BODIES (5,733) 2 over rec 0 0 (180) (218) 38 over rec SALES - SALE OF MEALS 0 0 1 over rec 1 over rec 0 (1) 1 over rec FEES AND CHARGES - GENERAL (5,797) 18 over rec (123) under rec 417 over rec (2,750) (2,516) (234) under rec FEES AND CHARGES - OTHER LOCAL AUTHORITIES (1,007) (30) under rec 71 over rec (78) under rec (110) (52) (58) under rec CHARGES TO HEALTH BOARDS (26,019) 88 over rec 23 over rec 28 over rec (208) (459) 251 over rec FEES AND CHARGES - OTHER BODIES (56) 0 0 0 (14) (13) (1) under rec FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (208) (2) under rec (5) under rec 0 0 0 0 RENTAL INCOME (27) 0 0 (7) under rec (7) (7) 0 OTHER INCOME (528) (4) under rec (4) under rec 7 over rec (325) (334) 9 over rec REALLOCATION OF SUPPORT COSTS (400) 0 0 0 0 0 0 INCOME (73,148) 72 over rec (35) under rec 368 over rec (12,202) (12,135) (67) under rec NET EXPENDITURE 211,377 245 under 370 under 864 under 73,547 73,238 309 under
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