Agenda Document Pack - Financial Resources Scrutiny Forum - 09/02/2023
South Lanarkshire Council · 9 February 2023
Back to Financial Resources Scrutiny Forum — 9 February 2023 and its agenda
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Council Offices, Almada Street Hamilton, ML3 0AA Wednesday, 01 February 2023 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, 09 February 2023 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 8 December 2022 submitted for approval as a correct record. (Copy attached) 3 - 6 Item(s) for Monitoring 3a Capital Budget Monitoring 2022/2023 - General Fund Capital Programme Report dated 23 January 2023 by the Executive Director (Finance and Corporate Resources). (Copy attached) 7 - 28 3b Capital Budget Monitoring 2022/2023 - Housing Capital Programme Report dated 23 January 2023 by the Executive Director (Finance and Corporate Resources). (Copy attached) 29 - 34 4 Revenue Budget Monitoring 2022/2023 and Probable Outturn Report dated 23 January 2023 by the Executive Director (Finance and Corporate Resources). (Copy attached) 35 - 48 5 Revenue Budget Monitoring 2022/2023 - Detailed Resource Analysis Report dated 23 January 2023 by the Executive Director (Finance and Corporate Resources). (Copy attached) 49 - 118 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 8 December 2022 Chair: Councillor Grant Ferguson Councillors Present: Councillor Colin Dewar, Councillor Ross Gowland, Councillor Celine Handibode (substitute for Councillor Mathew Buchanan), Councillor Gavin Keatt, Councillor Richard Lockhart, Councillor Julia Marrs, Councillor Carol Nugent Councillors' Apologies: Councillor Mathew Buchanan, Councillor Monique McAdams Attending: Finance and Corporate Resources C Lyon, Administration Officer; K McLeod, Administration Assistant; 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 Minutes of Previous Meeting The minutes of the meeting of the Financial Resources Scrutiny Forum held on 10 November 2022 were submitted for approval as a correct record. The Forum decided: that the minutes be approved as a correct record. 3a Capital Budget Monitoring 2022/2023 – General Fund Capital Programme A report dated 22 November 2022 by the Executive Director (Finance and Corporate Resources) was submitted on the position of the General Fund Capital Programme 2022/2023 for the period 1 April to 4 November 2022. The revised General Fund Capital Programme for 2022/2023 totalled £78.272 million, as detailed in Appendix B to the report. This included adjustments to the programme agreed by the Executive Committee on 30 November 2022, totalling a net decrease of £17.608 million. £1.408 million of the £17.608 million was profiling adjustments, as detailed in Appendix A to the report. The main reason for those adjustments was the anticipated timing of spend on the Clyde Terrace Nursery project in Bothwell and operation delays on site, due to utility issues, had meant financial slippage into 2023/2024. 2
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In addition, the distribution of the new Free School Meals Expansion funding for 2022/2023 had only recently been announced by the Scottish Government, with the Council awarded £1.877 million. Education Resources estimated that they would spend £0.300 million of the allocation by the end of the financial year, given the design requirements and lead in times for equipment, but aimed to maximise spend wherever possible. This would result in slippage into 2023/2024 of £1.577 million. The remainder of the reduction of the £17.608 million related to the 2022/2023 allocations for 3 significant projects where the level of spend in year had still to be confirmed. Those projects and their budgets were Clyde Bridge (£6.5 million), Larkhall Leisure Centre (£9.550 million) and Levelling Up Fund Match Funding (£1.8 million). The tender for Clyde Bridge had now been awarded and the financial profile adjusted to remove £5.4 million from the 2022/2023 budget. In relation to the other 2 projects, given the uncertainty around the level and timing of spend on those projects, budget totalling £10.8 million had been removed from the 2022/2023 programme. The movement for each of the projects was detailed in the report. The programme spend and funding for the General Fund was summarised in Appendix D of the report. As part of the funding for the Pay Award for 2022/2023, the Scottish Government had agreed to allocate £120 million nationally per annum for both 2022/2023 and 2023/2024 to cover part of the additional costs. The Council’s allocation was £7.077 million and would be paid as part of the General Capital Grant allocation. COSLA and the Scottish Government had been in discussion with councils as to how they could convert this General Capital Grant to pay for Revenue expenditure. A review of the Council’s Capital funding package had identified funding that could be transferred to the Council’s Revenue Account and used to fund the pay award. Those funds would be replaced by General Capital Grant. The funding package included in Appendix D had been updated to reflect the revised funding package. Budget for the period was £28.936 million and spend to 4 November 2022 was £29.530 million, an overspend of £0.594 million. Actual funding received to 4 November 2022 was £59.741 million. The physical progress achieved with the General Fund Capital Programme 2022/2023 at 4 November 2022 was detailed in appendices E to G to the report. The Forum decided: that the position on the General Fund Capital Programme as at 4 November 2022 be noted. [Reference: Minutes of 10 November 2022 (Paragraph 3a) and Minutes of the Executive Committee of 30 November 2022 (Paragraph 4)] In terms of Standing Order No 14, the Chair adjourned the meeting at 2.10pm and reconvened at 2.15pm 3b Capital Budget Monitoring 2022/2023 – Housing Capital Programme A report dated 22 November 2022 by the Executive Director (Finance and Corporate Resources) was submitted on the position of the Housing Capital Programme 2022/2023 for the period 1 April to 4 November 2022 (Period 8).
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The revised Housing Capital Programme for 2022/2023 totalled £66.361 million. Budget for the period was £30.739 million and spend to 4 November 2022 was £30.783 million, which represented an overspend of £0.044 million, as detailed in Appendix A to the report. Actual funding received at 4 November was £30.783 million. The physical progress achieved with the Housing Capital Programme 2022/2023 at 4 November 2022 was detailed in Appendix B to the report. The Council continued to experience material shortages, longer lead times and extraordinary inflationary price increases and it was anticipated that this would continue to impact the supply chain for the foreseeable future. The impact of this would continue to be monitored and updates provided to this Forum. Any significant increases in contract values for the Housing Capital Programme would be brought to members’ attention. The Forum decided: that the position on the Housing Capital Programme as at 4 November be noted. [Reference: Minutes of 10 November 2022 (Paragraph 3b)] 4 Revenue Budget Monitoring – 2022/2023 A report dated 30 November 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 4 November 2022. As at 4 November 2022, the position on the General Fund Revenue Account was a net overspend of £0.039 million. This overspend was mainly within Community and Enterprise Resources relating to the cost pressures associated with Electric Vehicle (EV) charging and within Social Work Resources (Children and Families). The overspend position within Social Work Resources (Children and Families) was partially offset by an underspend in the Adults and Older People Service delegated to the Health and Social Care Partnership. The core Council position, without the HSCP underspend, was an overspend of £0.807 million. As noted at Agenda Item 3a, as part of the funding for the Scottish Government Pay Award 2022/2023, the Scottish Government had agreed to allocate £120 million nationally per annum for 2022/2023 and 2023/2024 to cover part of the additional costs. The Council’s allocation was £7.077 million and would be paid as part of the General Capital Grant allocation. COSLA and the Scottish Government had been in discussion with councils as to how they could convert this General Capital Grant to pay for Revenue expenditure. A review of the Council’s Capital funding package had identified funding that could be transferred to the Council’s Revenue Account and used to fund the pay award. Those funds would be replaced by the additional General Capital Grant. The Housing Revenue Account showed a breakeven position at 4 November 2022, as detailed in Appendix 2 to the report.
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The Forum decided: (1) that the overspend of £0.039 million on the General Fund Revenue Account at 4 November 2022, within Community and Enterprise Resources and Social Work Resources (Children and Families), and partially offset by the underspend on the Adults and Older People budget delegated to the Health and Social Care Partnership, as detailed in section 4 and Appendix 1 of the report, be noted; and (2) that the breakeven position on the Housing Revenue Account at 4 November 2022, as detailed in section 5 and Appendix 2 of the report, be noted. [Reference: Minutes of 10 November 2022 (Paragraph 4)] 5 Revenue Budget Monitoring 2022/2023 – Detailed Resource Analysis A report dated 30 November 2022 by the Executive Director (Finance and Corporate Resources) was submitted comparing actual expenditure against budgeted expenditure for the period 1 April to 4 November 2022 (Period 8). 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 4 November 2022 details of the most significant variances within Resources and the Housing Revenue Account across subjective headings and across Services as at 4 November 2022 a line by line trend analysis of the total Resources’ expenditure and income across subjective headings as at 4 November 2022 The Forum decided: that the position as at 4 November 2022 (Period 8) be noted. [Reference: Minutes of 10 November 2022 (Paragraph 5)] 6 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: 9 February 2022 Report by: Executive Director (Finance and Corporate Resources) Subject: Capital Budget Monitoring 2022/2023 - General Fund Capital Programme 1. Purpose of Report 1.1. The purpose of the report is to: [purpose] update members of the Financial Resources Scrutiny Forum of progress on the Council’s General Fund Capital Programme for the period covering 1 April 2022 to 29 December 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 29 December 2022 from both a financial and physical perspective. 3.2. Appendices A to E show the financial position of the General Fund Capital Programme, with the physical progress detailed in Appendices F to H – as they are split into Build, Non Build and Roads. 4. General Fund Capital Programme 2022/2023 4.1. 2022/23 Budget: The revised programme for the General Fund is £78.272 million shown in Appendix B. This revised programme consists of the base budget plus carry forward projects and adjustments which have been agreed by the Executive Committee up to and including its meeting on 30 November 2022. 4.2. The total programme of £78.272 million includes new adjustments to the programme, which are detailed in Appendix 1, which were approved by the Executive Committee on 1 February 2023. These adjustments total £0.531 million and include additional funding for new projects. Due to the timing of project spend, it is anticipated that this funding will slip into 2023/2024 and the net impact on the 2022/2023 Capital Programme is therefore nil. 4.3. The programme spend for the General Fund is summarised in Appendix B with a full breakdown of expenditure across Services included in Appendix C. 4.4. Total funding of £78.272 million is available in year, as shown in Appendix D. Since the last report to this Forum, there has been a change to the funding package and this is detailed in section 4.5 below: 3a
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4.5. General Capital Grant: In December 2022, the Scottish Government revised our 2022/2023 General Capital Grant allocation to £32.074 million, an increase of £0.202 million. Given the late notification of this additional funding, any new projects are unlikely to be designed and completed prior to the end of this financial year. As a result, this additional allocation of £0.202 million will be used to fund the existing Capital Programme and reduce the Council’s level of borrowing. 4.6. 2022/23 Outturn Work has been ongoing to clarify the predicted spend position for the General Services Capital Programme for this financial year and this is detailed in sections 4.7 to 4.9. 4.7. Current estimates from Resources suggest an outturn of £73 million. Against the revised budget of £78.272 million this outturn means a net underspend across Resources of £5.3 million. This is made up of project underspends totalling £9.7 million offset by projects with greater than anticipated spend of £4.4 million. 4.8. The majority of the variance is due to the timing of spend, resulting in budget required in 2023/2024 rather than 2022/2023. The progression of a number of projects has been impacted by current market conditions, resulting in material shortfalls and longer lead in times. These underspends have been partially offset by a few projects where there are budget overspends predicted this financial year (Jackton Primary School and Oracle Fusion). Again, this is a timing issue only with funding for the overall spend on these projects already identified into the next financial year. 4.9. In addition, £0.150 million relates to savings achieved on works completed within the Lanark Interchange Park and Ride project this financial year. As this project has been funded by Strathclyde Passenger Transport (SPT), this saving will be returned to SPT. 4.10. A list of the main projects with anticipated underspends which are responsible for the overall underspend of £9.7 million, as detailed in section 4.8, and which will now complete in 2023/24 is included in Appendix E, along with their anticipated completion dates. 4.11. Period 10 Position: The programme spend and funding for the General Fund is summarised in Appendix D. As noted in 4.1, the total capital spending programme for the year is £78.272 million. 4.12. Appendix D also shows budget for the period of £36.049 million and spend to the 29 December 2022 of £37.238 million, an overspend of £1.189 million. This is mainly due to the timing of spend in relation to the Jackton Primary School project (£1.2m), within Community and Enterprise Resources and the Oracle Fusion project within Finance and Corporate Resources (£0.699m). This is offset by a number of smaller underspends across the rest of the Programme. 4.13. Actual funding received to 29 December 2022 is £60.718 million. 4.14. Relevant officers will continue to closely monitor the generation of all income including receipts.
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5. Employee Implications 5.1. There are no employee implications as a result of this report. 6. Financial Implications 6.1. The financial implications are included in section 4 of this report. 7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 8. Other Implications 8.1. The main risk associated with the Council’s Capital Programme is an overspend. There are detailed project management plans prepared and the risk of overspend on each project is monitored through four weekly investment management meetings. 8.2. The Council continues to experience material shortages, longer lead times and extraordinary inflationary price increases and it is anticipated that this will continue to impact the supply chain for the foreseeable future. The impact of this will continue to be monitored through the four weekly investment management meetings. Further updates will be reported in the coming months with any significant increases in contract values being brought to members’ attention. 9. Equality Impact Assessment and Consultation Arrangements 9.1. This report does not introduce a new policy, function or strategy or recommend a change to existing policy, function or strategy and therefore no impact assessment is required. 9.2. There was also no requirement to undertake any consultation in terms of the information contained in this report. Paul Manning Executive Director (Finance and Corporate Resources) 23 January 2023 Link(s) to Council Values/Priorities/Outcomes ▪ Accountable, effective, efficient and transparent Previous References ▪ Executive Committee, 30 November 2022 ▪ Executive Committee, 1 February 2023 List of Background Papers ▪ Capital Ledger prints to 29 December 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 Adjustments Approved by Executive Committee – 1 February 2023 Community and Enterprise Resources Gilmourton Play Park, Sandford - Redevelopment Approval is sought to increase the 2022/23 Capital Programme by £0.102 million to redevelop the existing Gilmourton Play Area, in partnership with Sandford and Upper Avon Community Council. Funding contributions totalling £0.102 million have been secured from the Renewable Energy Fund (£0.061m), EB Scotland (£0.025m), Banks Renewable (£0.010m) and Snabe Quarry (£0.006m). Due to the lead-in times associated with the supply of play equipment, approval is sought to slip this funding into financial year 2023/2024. £0.102m (£0.102m) Libberton Primary School - Outdoor Play Approval is sought to increase the 2022/2023 Capital Programme by £0.052 million to enable the development of an outdoor play area at Libberton Primary School. The project will be funded by a contribution from Clyde Windfarm (£0.052m). Due to the lead in times associated with the supply of play equipment, approval is sought to slip this funding into financial year 2023/2024. £0.052m (£0.052m) Symington Play Park Redevelopment Approval is sought to increase the 2022/2023 Capital Programme by £0.123 million to enable the redevelopment of Symington Play Park, in partnership with Symington Community Council. The project will be funded by Clyde Windfarm (£0.123m). Due to the lead in times associated with the supply of play equipment, approval is sought to slip this funding into financial year 2023/2024. £0.123m (£0.123m) Synthetic & Grass Pitches - Hamilton Palace Grounds Sports Pitches The 2022/2023 Capital Programme already includes an allocation (£0.301m) to renovate and re-configure the existing pitches at Hamilton Palace Sports Ground. The tender exercise is now complete and further developer contributions of £0.029 million which have already been received for the Hamilton Area, have been identified to augment the existing budget allocation. This will allow the project to progress. Due to the profiling of project expenditure, this element of funding will not be required until 2023/2024. Approval is sought to slip this additional funding of £0.029 million into the 2023/2024 Capital Programme. £0.029m (£0.029m) Priory Changing Pavilion, Blantyre Approval is sought to increase the 2022/23 Capital Programme by £0.275 million to replace the existing changing pavilion at the Priory, Blantyre with new modular accommodation. This will be funded by developer contributions from the Blantyre area (£0.225m), which have already been received by the Council, and augmented by a contribution of £0.050 million from the Prioritised Urgent Investment Fund. Due to the project timescales, the majority of this funding will slip into financial year 2023/2024. £0.275m (£0.050m) (£0.225m) TOTAL ADJUSTMENTS -
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APPENDIX B SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2022/23 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2022 TO 29 DECEMBER 2022 £m Total Budget (Executive Committee – 30 November 2022) 78.272 Proposed Adjustments – Period 10 (Section 4.2 and Appendix A) - Total Revised Budget (Executive Committee – 1 February 2023) 78.272 2022/23 Budget Period 10 Proposed Adjustments Revised 2022/23 Budget Resource £m £m £m Community & Enterprise 48.270 0.050 48.320 Education 13.918 - 13.918 Finance & Corporate 3.695 - 3.695 Housing & Technical 8.486 (0.050) 8.436 Social Work 3.903 - 3.903 Other Match Funding - - - TOTAL CAPITAL PROGRAMME 78.272 - 78.272
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APPENDIX C SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2022/23 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2022 TO 29 DECEMBER 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 1,108 (503) 2,554 260 238 Planning & Reg 0 0 0 0 0 0 0 0 0 Enterprise & Sustainable Dev 23,844 3,376 215 27,435 2,368 (10,670) 19,133 7,868 9,306 Roads, Transport & Fleet 21,651 3,252 5,094 29,997 2,528 (5,892) 26,633 12,391 12,030 Resource Total 46,901 7,157 5,323 59,381 6,004 (17,065) 48,320 20,519 21,574 Education Growth / Accommodation Pressures 7,043 715 94 7,852 1,380 (35) 9,197 5,349 5,196 Free School Meals - - - - 1,877 (1,577) 300 - - 1,140 Hours 3,145 378 248 3,771 (25) (2,540) 1,206 320 322 ICT Developments 3,180 31 - 3,211 0 0 3,211 2,358 2,210 Other - (3) 7 4 0 0 4 1 2 Resource Total 13,368 1,121 349 14,838 3,232 (4,152) 13,918 8,028 7,730 Finance & Corporate IT Services 2,444 1,251 - 3,695 0 0 3,695 2,247 2,832 Resource Total 2,444 1,251 - 3,695 0 0 3,695 2,247 2,832 Housing and Technical Office Accom 9,748 949 (2,939) 7,758 138 0 7,896 1,639 1,392 Private Housing Scheme of Assistance 1,000 0 (1,000) 0 0 0 0 0 0 Other Housing 0 367 367 173 0 540 65 79 Resource Total 10,748 1,316 (3,939) 8,125 311 - 8,436 1,704 1,471 Social Work Care Facilities 2,571 131 0 2,702 40 0 2,742 2,817 2,879 Other 4,452 169 70 4,691 40 (3,570) 1,161 734 752 Resource Total 7,023 300 70 7,393 80 (3,570) 3,903 3,551 3,631 Other Match Funding 1,800 - - 1,800 - (1,800) - - - Overall Total 82,284 11,145 1,803 95,232 9,627 (26,587) 78,272 36,049 37,238
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APPENDIX D SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2022/23 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2022 TO 29 DECEMBER 2022 2022/23 Original Estimate inc C/F 2022/23 Revised Budget 2022/23 Budget to 29/12/22 2022/23 Actual to 29/12/22 Expenditure £m £m £m £m General Fund Programme 95.232 78.272 36.049 37.238 Income 2022/23 Budget 2022/23 Revised Budget 2022/23 Actual To 29/12/22 £m £m £m Prudential Borrowing 55.416 30.260 30.260 Developers Contributions 6.552 0.058 0.058 Partners (Including High Blantyre Construction, SPT, Sustrans, and CARES) 1.745 3.865 1.511 Scottish Government: - Capital Grant 22.424 32.074 21.658 - Cycling, Walking and Safer Routes 2.154 2.887 0.000 - Vacant and Derelict Land 1.820 1.228 0.728 - Regeneration Capital Grant 1.720 1.370 0.157 - 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 0.845 Specific Reserves 0.534 1.400 1.400 Revenue Contribution 0.031 0.514 0.514 TOTAL FUNDING 95.232 78.272 60.718
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APPENDIX E SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2022/23 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2020 TO 29 DECEMBER 2022 Projects with Anticipated Underspends in 2022/2023, which will carry forward into 2023/2024 Projects with Projected Underspends in 2022/23 which will Carry Forward into 2023/2024 Project Name Project Type Completion Date Community and Enterprise Resources Library IT Infrastructure Upgrade Phase 2 – Desktop Refresh Infrastructure Summer 2023 Phillipshill Cemetery - Extension Infrastructure March 2024 Springhall Urban Greenspace Development (Springhall Cage) - Play Equipment Equipment Summer 2023 Halfway Park Play Area - Redevelopment Infrastructure April 2023 Chatelherault Allotments Infrastructure March 2024 Play Parks - Various Infrastructure Throughout 2023/24 and beyond Greenhall Replacement Bridge - Design Infrastructure March 2024 Alexander Hamilton Memorial Park Woodland Management Infrastructure Throughout 2023/2024 Larkhall Leisure Centre - Design (Place Based Investment Funding) New Build Throughout 2023/2024 Lanark Library, Lindsay Institute – Roof and Windows Improvements July 2023 Town Centre Regeneration Fund Regeneration Throughout 2023/24 Vacant & Derelict Land - Cuningar Loop Phase 3 Greening Regeneration February 2024 City Deal - Calderside Academy Adaptations October 2025 City Deal - Holy Cross High Adaptations October 2025 City Deal - Lanark Road Signalisation Infrastructure December 2023 City Deal - Cathkin Bypass – Grant Payments Only Grants Throughout 2023/24 Daer Bridge Infrastructure December 2023 Education Resources Castlefield Primary School Extension Extension July 2023 Crawforddyke adaptation of nursery to classrooms Adaptations June 2023 Uddingston Nursery Expansion Adaptations August 2024 Clyde Terrace Early Years New Build November 2023 Small Scale Adaptations Adaptations Throughout 2023/24 Finance and Corporate Resources Digital Tools Infrastructure Throughout 2023/24 Digital Connectivity Infrastructure Throughout 2023/24 Digital Transformation Infrastructure Throughout 2023/24
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APPENDIX E (continued) SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2022/23 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2020 TO 29 DECEMBER 2022 Projects with Projected Underspends in 2022/23 which will Carry Forward into 2023/2024 Project Name Project Name Project Name Housing and Technical Resources Prioritised Urgent Investment Refurbishment Throughout 2023/24 Principal Offices - Fabric and Service Investment Refurbishment Throughout 2023/24 Lifecycle Replacement Schools Refurbishment Throughout 2023/24 New Cross Shopping Centre - Roof Refurbishment Throughout 2023/24 Civic Centre Fabric Upgrade Refurbishment Throughout 2023/24 Communities Facilities Fund Refurbishment Throughout 2023/24 CEEF Programme Refurbishment Throughout 2023/24
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Appendix F (Page 1) 2022/2023 GENERAL FUND CAPITAL PROGRAMME BUILD EXECUTIVE SUMMARY PERIOD ENDED 29 DECEMBER 2022 (PERIOD 10) Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Programme Status Projects Complete - 1 3 4 7 16 19 23 28 33 Projects on Programme - 108 110 114 117 126 129 143 140 148 Projects Behind Programme - - 1 - - 1 - 2 1 - Projects Altered Brief/ Programme - - - 2 1 2 2 3 3 4 Projects Still to Progress - 25 23 23 19 15 11 11 12 13 - 134 137 143 144 160 161 182 184 198 Project Status Design Feasibility - 61 63 67 66 81 80 91 91 104 Sketch Design - 3 1 1 1 - - 2 2 2 Detailed Design - 2 2 1 - - - - 1 1 Production Information - 6 5 4 5 5 5 6 6 7 Tendering - 22 21 25 23 18 17 19 18 17 On Site - 39 42 41 42 40 40 41 38 34 Complete - 1 3 4 7 16 19 23 28 33 - 134 137 143 144 160 161 182 184 198
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Appendix G (Page 1) GENERAL FUND CAPITAL PROGRAMME 2022/23 NON BUILD EXECUTIVE SUMMARY PERIOD ENDED 29 DECEMBER 2022 (PERIOD 10) 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 38 38 38 37 37 Approved from 22/23 Programme - 9 9 9 10 10 12 12 13 13 Total Projects Currently Reported - 47 47 47 48 48 50 50 50 50 Number of Projects Projects Completed - - - - - - 1 1 5 6 Projects Ahead of Programme - - - - - - - 2 1 1 Projects on Programme - 47 47 47 48 46 47 46 34 24 Projects Behind Programme - - - - - 2 2 1 5 8 Projects, Altered Brief/Programme - - - - - - - - - - Projects Still to Progress - - - - - - - - 5 10 - 47 47 47 48 48 50 50 50 50
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Appendix G (Page 2) General Fund Capital Programme 2022/23 Non-Build Executive Summary – Project Status Type Status C/F Hamilton Palace Grounds Play Area Complete C/F Extension of Cemeteries – Douglas Cemetery Complete C/F Hamilton Mausoleum Complete C/F Upgrades to Community Infrastructure Complete C/F Abington Campus for Enterprise Complete C/F Computer Room Upgrades Complete C/F Oracle Upgrade Ahead of Programme C/F Zero Waste Fund On Programme New Coronation Crescent - Play Equipment On Programme New Nature Restoration Fund On Programme C/F Vacant and Derelict Land – Clyde Gateway – Cunningar Allotments On Programme C/F Willie Waddell Sport and Community Centre, Forth – Monoliths On Programme C/F Bin Storage Areas On Programme C/F Bothwell Road Park – Sensory Garden On Programme New Memorial Headstone Remedial Works On Programme New Ash Die Back On Programme New South Lanarkshire Lifestyles Eastfield - Floodlighting On Programme C/F Langlands Boardwalk On Programme New Synthetic and Grass Pitch Replacement – Hamilton Palace Grounds On Programme New Douglas Primary School – Floodlights On Programme C/F Rural Development Centre On Programme New Place Based Investment Programme – 2022/2023 On Programme C/F Place Based Investment Programme – 2021/2022 On Programme C/F Hamilton HUB – New Cross Shopping Centre 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 Electronic Document Records Management System On Programme C/F Audio Visual Upgrade – Council Chambers On Programme C/F Climate Change / Digital Transformation On Programme C/F Community Alarms On Programme C/F Swis Plus Replacement On Programme New Library IT Infrastructure Upgrade Costs Behind Programme New Extension of Cemeteries – Philipshill Cemetery Behind Programme New Springhall Urban Greenspace Development – Additional Equipment Behind Programme New Halfway Park Play Area - Redevelopment Behind Programme C/F Allotments - Chatelherault Behind Programme C/F City Deal – Community Growth Areas Behind Programme C/F Vacant and Derelict Land – Cunningar Loop Phase 3 Greening Behind Programme C/F Digital Tools Behind Programme C/F Fallside Park Play Area, Bothwell Still to Progress C/F Forth Play Area Still to Progress C/F Hairmyres Play Area Still to Progress C/F Renewal of Play Parks Still to Progress C/F Alexander Hamilton Memorial Park – Woodland Management Still to Progress C/F Greenhall Replacement Bridge Still to Progress C/F Town Centre Regeneration Fund Still to Progress C/F New Cross Shopping Centre - Roof Still to Progress C/F Digital Connectivity Still to Progress New Digital Transformation Reviews Still to Progress
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Appendix G (Page 3) 2022/2023 GENERAL FUND CAPITAL PROGRAMME NON-BUILD VARIANCE EXPLANATIONS Project Name Status Variance Explanation Library IT Infrastructure Upgrade Costs Behind Programme This project is behind programme as a result of works on phase 2 (desktop refresh) being programmed for completion during Summer 2023. Extension of Cemeteries – Philipshill Cemetery Behind Programme This project is behind as a result of additional conditions of the Planning consent, that a Flood Risk Assessment / Drainage Strategy needs to be in place before we can go out to tender. Awaiting on site meeting with Flood Prevention Team. Springhall Urban Greenspace Development – Additional Equipment Behind Programme The Springhall Community Group have been asked to consider options for this project, given equipment requested is likely to cost more than originally anticipated. Halfway Park Play Area - Redevelopment Behind Programme This project is behind schedule due to the long lead in times for play equipment deliveries. Allotments - Chatelherault Behind Programme This project is behind schedule as a result of a delay in receiving Planning consent for the proposed new allotments at Chatelherault. Planning consent has now been received. Tender documentation has been forwarded to Procurement for publication. City Deal – Community Growth Areas (Lanark Road Signalisation) Behind Programme This project is behind schedule as a result of the Lanark Road Signalisation project, where all contractors withdrew from the initial tender process. Project to be re- tendered. Vacant and Derelict Land – Clyde Gateway - Cunningar Behind Programme This project is behind schedule due to the delays experienced by Clyde Gateway Urban Regeneration Company to complete the road. Digital Tools Behind Programme This project is behind schedule to the increased lead in times for equipment.
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Appendix H (Page 1) GENERAL FUND CAPITAL PROGRAMME 2022/23 ROADS EXECUTIVE SUMMARY PERIOD ENDED 29 DECEMBER 2022 (PERIOD 10) 1 2 3 4 5 6 7 8 9 10 11 12 13 Number of Projects Total Projects Currently Reported - 142 145 192 193 198 206 215 215 215 Programme Status Projects Complete - 17 26 30 60 74 93 103 103 131 Projects on Programme - 125 119 162 133 123 111 109 82 80 Projects Behind Programme - - - - - - - 1 - 1 Projects, Altered Brief / Programme - - - - - - 1 1 1 2 Projects Still to Progress - - - - - 1 1 1 1 1 - 142 145 192 193 198 206 215 215 215 Project Status Briefing - 18 17 62 1 2 8 3 3 1 Production Information - 92 92 88 109 104 89 85 85 57 Billing - - - - - - - - - - Tendering - 1 3 3 3 3 2 3 3 2 On Site - 14 7 9 20 15 14 21 21 24 Complete - 17 26 30 60 74 93 103 103 131 - 142 145 192 193 198 206 215 215 215
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Appendix H (Page 2) 2022/2023 GENERAL FUND CAPITAL PROGRAMME ROADS VARIANCE EXPLANATIONS Project Name Status Variance Explanation Glasgow City Region City Deal – Cathkin Relief Road (Loss of value Claims and Noise Insulation Regulations Surveys) Behind Programme This project is behind due to outstanding information awaited from the claims company to allow the submitted claims to be processed.
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2022/23 PROJECT / PROGRAMME STATUS ~ PERIOD 10 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 Project Title PROJECT STATUS PROGRAMME STATUS
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2022/23 PROJECT / PROGRAMME STATUS ~ PERIOD 10 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 Strategic Patching Strategic /machine patching works ~ various locations 1 1 Footways A71 Darvel Road, Strathaven 1 1 Carnegie Hill, East Kilbride 1 1 Mungo Park, East Kilbride 1 1 Glen Morriston, East Kilbride 1 1 Bank Park, East Kilbride 1 1 A749 East Kilbride Road, Rutherglen 1 1 Castlefern Road, Rutherglen 1 1 Hamilton Area Strategic Schemes B756, Bellshill Road, Uddingston 1 1 Clyde Avenue, Bothwell 1 1 Selkirk Street / Jedburgh Street, Blantyre 1 1 Nursery Place, 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 Nethan Gate, Hamilton 1 1 McDairmid Drive, Hamilton 1 1 Auchingramont Road (Car-Park) 1 1 A71, Strathaven Road, Stonehouse 1 1 Netherburn Road, Netherburn 1 1 Machan Avenue, Larkhall 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 Glasgow Road, Blantyre 1 1 Mill Road, Hamilton 1 1
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2022/23 PROJECT / PROGRAMME STATUS ~ PERIOD 10 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 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 Main Street, Uddingston 1 1 Clydebrae Drive, Bothwell 1 1 Woodlands Gardens, Bothwell 1 1 Clydesdale Area Strategic Schemes Hill brae 1 1 A70 Mainshill 1 1 A702 Elvanfoot Village 1 1 B7078 (Mid Rig to B740 Jct) 1 1 Low Village Rd, Lamington 1 1 Greenshields Rd, Biggar 1 1 C37 - Millhill to Auchengray level crossing 1 1 C37 - Westsidewood to Eastsidewood 1 1 A73 Carluke to Bogside R'about, Law 1 1 C11 Wellshields to Green Pastures 1 1 B740 Andershaw Jct to Cjohn (incls Nar Jct) 1 1 C36 Anston/Dunsyre area 1 1 B7055, Burnhead to Little Gala 1 1 A706 Main Street, Forth 1 1 Vere Road, Kirkmuirhill 1 1 Byretown Road, Kirkfieldbank 1 1 Cumberhead Road, Coalburn 1 1 Dale street 1 1 Brownhill Ave, Douglas 1 1 Allison St, Carstairs Jct 1 1 King St, Carstairs Jct 1 1 Park Pl, Biggar 1 1 A73 Lanark Road, Carluke 1 1 B7016 Forth to Carnwath, Braehead 1 1 C1 Mauldslie Road, Carluke 1 1 Wheatlandside, Lanark 1 1 St Ninians, Lanark 1 1 Wilton Road, Carluke 1 1 Preventative Maintenance Schemes Surface Dressing prep patching ~ various locations 1 1
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2022/23 PROJECT / PROGRAMME STATUS ~ PERIOD 10 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 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 Auchlochan Road, Hollandbush 1 1 Balgray Road, Lesmahagow 1 1 Footways A70 Mainshill 1 1 Low Village Rd, Lamington 1 1 A706 Main Street, Forth 1 1 Whitehill Crescent, Lanark 1 1 PARTICIPATORY BUDGET East Kilbride/Cambuslang and Rutherglen Areas Footways 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, various locations) 1 1
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2022/23 PROJECT / PROGRAMME STATUS ~ PERIOD 10 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 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 Deveron Crescent, Hamilton 1 1 Toll Wynd, Hamilton 1 1 Albert Drive, Larkhall 1 1 Springwell Crescent, Blantyre 1 1 Clydesdale Area Footways Station Road, Law 1 1 Wilton Road, Carluke PH1 1 1 Silverdale Crescent. Lanark 1 1 Dale Street. Douglas 1 1 Brownhill Avenue, Douglas 1 1 Main Street, Forth 1 1 Heathfield Drive, Blackwood 1 1 Bloomgate, Lanark 1 1 A721 Chapel Street, Carluke 1 1 St Leonard Steet, Lanark 1 1 ROADS REFURBISHMENT BUDGET Structures projects Cleghorn Bridge 1 1 Mousemill Road Retaining Wall repair/replacement 1 1 Traffic Signals Upgrading the lamps/controllers and associated equipment ~ various locations 1 1 Lighting ~ LED & Columns Renewal of street lighting infrastructure ~ various locations 1 1
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2022/23 PROJECT / PROGRAMME STATUS ~ PERIOD 10 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 Bridges Clyde Bridge ~ Bridge replacement project 1 1 Daer Bridge ~ Bridge refurbishment (Works oprions appraisal) 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 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 (Design works only) 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
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2022/23 PROJECT / PROGRAMME STATUS ~ PERIOD 10 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 ~ ACTIVE TRAVEL IMPROVEMENTS Leadhills Village 1 1 SUSTRANS ~ PLACES FOR EVERYONE Cambuslang Cycle Network ~ Design of Routes (Design works only) 1 1 Lanark Cycle Network ~ Design of Routes (Design works only) 1 1 Hamilton Cycle Network ~ Design of Routes (Design works only) 1 1 Design of NCN74 between Raith and NCN75 (Design works only) 1 1 Various Links to the NCN74 Clydesdale (Design works only) 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 (Report) 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 57 0 2 24 131 131 80 1 2 1
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 9 February 2023 Report by: Executive Director (Finance and Corporate Resources) Subject: Capital Budget Monitoring 2022/2023 - Housing Capital Programme 1. Purpose of Report 1.1. The purpose of the report is to: [purpose] ♦ update members of the Financial Resources Scrutiny Forum of progress on the Council’s Housing Capital Programme for the period covering 1 April 2022 to 29 December 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 29 December 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. There have been no further changes to the budget since this meeting. 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. 2022/23 Outturn: Current estimates from Housing and Technical Resources suggest an outturn of £66.361 million. However, it should be noted there is potential for an underspend within the Housing Capital Programme due to the extreme weather experienced in December 2022, which caused flooding damage to a number of Council properties. As a result, operatives from Property Services have been diverted away from capital investment to tackle urgent repairs. 4.4. Period 10 Position: Budget for the period is £40.639 million and spend to 29 December 2022 amounts to £40.525 million (as shown in Appendix A), an underspend of £0.114 million. 4.5. As at 29 December 2022, £40.525 million of funding had been received. 3b
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5. Employee Implications 5.1. There are no employee implications as a result of this report. 6. Financial Implications 6.1. The financial implications are detailed in section 4 of this report. 7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 8. Other Implications 8.1. The main risk associated with the Council’s Capital Programme is an overspend. There are detailed project management plans prepared and the risk of overspend on each project is monitored through four weekly investment management meetings. 8.2. The Council continues to experience material shortages, longer lead times and extraordinary inflationary price increases and it is anticipated that this will continue to impact the supply chain for the foreseeable future. The impact of this will continue to be monitored through the four weekly investment management meetings. Further updates will be reported in the coming months with any significant increases in contract values being brought to members’ attention. 9. Equality Impact Assessment and Consultation Arrangements 9.1. This report does not introduce a new policy, function or strategy or recommend a change to existing policy, function or strategy and therefore no impact assessment is required. 9.2. There was also no requirement to undertake any consultation in terms of the information contained in this report. Paul Manning Executive Director (Finance and Corporate Resources) 23 January 2023 Link(s) to Council Values/Priorities/Outcomes Accountable, effective, efficient and transparent Previous References Executive Committee, 24 August 2022 Executive Committee, 1 February 2023 List of Background Papers Capital Ledger prints to 29 December 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 29 DECEMBER 2022 2022/23 Original Budget 2022/23 Revised Budget 2022/23 Budget to 29/12/22 2022/23 Actual to 29/12/22 £m £m £m £m Expenditure 2022/23 Budget Incl. adjustment from 2021/22 52.230 66.361 40.639 40.525 2022/23 Original Budget 2022/23 Revised Budget 2022/23 Actual to 29/12/22 £m £m £m INCOME Capital Receipts 0.000 7.311 6.314 Capital Receipts - Land Sales 0.000 0.000 0.018 Capital Funded from Current Revenue 26.050 26.050 26.050 Prudential Borrowing 22.018 26.462 3.440 Scottish Government Specific Grant: - New Build 2.242 4.048 4.648 - Open Market Purchase Scheme 1.800 2.370 0.000 - Mortgage to Rent 0.120 0.120 0.055 52.230 66.361 40.525
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Appendix B HOUSING CAPITAL PROGRAMME 2022/23 EXECUTIVE SUMMARY PERIOD ENDED 29 DECEMBER 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 17 21 28 31 31 Projects on Programme - 113 109 105 102 102 103 93 94 94 Projects Behind Programme - 3 7 3 6 1 0 3 - - Projects Altered Brief/Programme - 4 4 6 - 7 6 3 6 6 Projects Still to Progress - 30 33 36 38 31 29 32 30 30 - 152 159 159 159 158 159 159 161 161 Project Status Design Feasibility - 67 71 68 66 59 57 54 55 55 Sketch Design - 1 1 1 1 1 1 - - - Detailed Design - 1 3 4 3 3 2 3 3 3 Production Information - 6 6 6 7 9 8 9 8 8 Tendering - 30 26 26 26 26 29 28 27 27 On Site - 45 46 45 43 43 41 37 37 37 Complete - 2 6 9 13 17 21 28 31 31 - 152 159 159 159 158 159 159 161 161
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1 2 3 4 5 6 7 8 9 10 11 12 13 14 Original Budget 22/23 0 3.289 6.942 11.339 16.139 19.339 22.539 25.739 28.939 32.139 35.339 38.539 41.739 52.23 Revised Budget 22/23 0 3.289 6.942 11.339 16.139 20.839 25.539 30.739 35.439 40.639 45.339 50.039 54.739 66.361 Actual 22/23 0 3.289 6.942 11.339 16.15 20.768 25.496 30.783 35.28 40.525 0 0 0 0 0 10 20 30 40 50 60 70 £ Millions HRA Capital Expenditure Profile Graph 22/23
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 9 February 2023 Report by: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget Monitoring 2022/2023 and Probable Outturn 1. Purpose of Report 1.1. The purpose of the report is to: [purpose] advise the Forum on the overall financial position of the Council’s General Fund Revenue Account and Housing Revenue Account for the period 1 April 2022 to 29 December 2022. [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to note the following recommendation(s): [recs], for G (1) that including Resources, Corporate Items and Council Tax, and the proposed transfer to Reserves, the Council’s outturn underspend of £4.696 million (section 4.2), be noted; (2) that the proposed transfers to reserves totalling £17.195 million (section 4.2), be noted; (3) that the non-recurring underspend of £1.423 million in the delegated budget to the IJB be held in reserves for their use in future years (section 4.6), be noted; (4) that the proposal to include within the transfer to Reserves the unplanned underspend in the current year of £5.635 million in the budget delegated to the IJB which will be retained by the Council to assist in managing pressures in Children and Families (section 4.7), be noted; (5) that £5.7 million of the retrospective benefit released by the implementation of the guidance on Accounting for Service Concessions be used to support the increased 2022/2023 Pay Award (section 4.10), be noted; (6) that the outturn underspend of £4.696 be transferred to reserves to assist in the 2023/2024 Budget Strategy (section 4.16), be noted; (7) that the underspend of £0.092 million on the General Fund Revenue Account at 29 December 2022 (section 5.1), be noted; and (8) that the breakeven position on the Housing Revenue Account at 4 November 2022 (section 6.1) and the forecast to 31 March 2022 of breakeven (section 6.2), be noted. 3. Background 3.1. The Revenue reports attached provide detail on the most recent report considered at the Executive Committee on 1 February 2022. 3.2. This overview report will summarise the 2022/2023 Probable Outturn position for the Council’s General Fund Revenue Account to 31 March 2023. Section 4 provides the summary of the General Fund outturn position including details of proposed transfers 4
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to Reserves. Sections 5 and 6 provide the position on the General Fund Account and the Housing Revenue Account for the current period 1 April 2022 to 29 December 2022 respectively. 3.3. Appendix 1 of the report provides details of the General Fund Probable Outturn for 2022/2023. When establishing the probable outturn position for the year, Resources were asked to take all known commitments into account. This report details the anticipated spend for the current year (Appendix 2) and proposes funds to be transferred to reserves for future commitments required in the next financial year (Appendix 3). Appendix 4 details those transfers to Reserves which have already been approved as part of the 2023/2024 Budget Strategy and the report will therefore detail the position after all transfers to reserves for known commitments (Appendix 5). Finally, Appendix 6 provides the Housing Revenue Account position. 4. 2022/2023 General Services Probable Outturn 4.1. This report and appendices provide a detailed analysis of the Council’s financial position. While the full detail and background is provided in the report, the summary position including the key highlights is detailed in this Executive Summary. 4.2. The final outturn position after transfers to reserves is an underspend of £4.696 million. This is including new proposed transfers to reserves totalling £17.195 million (Appendix 3), as well as previously approved transfers of £17.420 million arising from the underspend in Loan Charges due to the timing of borrowing, increased deposit interest and the Loans Fund Review, which are earmarked for the Budget Strategy (Appendix 4). A summary of the Outturn is detailed in Table 1. Table 1: Analysis of Outturn Position After Transfers to Reserves £m Resource Position (section 4.4) (0.335) Loan Charges (section 4.8) 1.180 Corporate Items (section 4.9) 2.347 Council Tax (section 4.13) 1.504 Probable Outturn Position 4.696 4.3. Each of these items are detailed below. 4.4. Resources: As covered in Appendix 1 (section 1.2), Resources are reporting a combined overspend of £0.335 million. This Resource overspend position includes Transfers to Reserves totalling £8.405 million. 4.5. The overall Resource overspend includes a Housing and Technical Resources’ overspend of £0.342 million includes a provision in respect of the management of the Estates’ function. 4.6. The overall Resource Position also includes a break-even position for Social Work Resources. In relation to Adults and Older People specifically, the position includes a £1.423 million commitment in relation to the element of the budget delegated to the Integrated Joint Board (IJB). This commitment reflects recommendation 3 where it is proposed that the Council allows the IJB to retain this non-recurring underspend within their reserves earmarked for future care costs, in line with the approach to integrating health and social care budgets. 4.7. There is a further underspend of £5.635 million relating to core Council funding passed over to the IJB. The IJB financial regulations entitle the Council to adjust its
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contributions in respect of unplanned underspends like this. The Councils contribution can be reduced by this amount. The position relates to the financial year 2022/23. It is proposed that this underspend is retained by the Council to help cover the Children and Families’ budget pressures into 2023/2024. This will be facilitated via a transfer to Reserves which is why Adult’s and Older people budget shows a break-even position after transfers to Reserves (Appendix 1, sections 1.4 to 1.6). The amount may be revisited if there is a change in financial outlook by the end of the financial year. 4.8. Loan Charges: There is an in-year underspend of £4.735 million. This is after the £17.420 million of budget for previously approved transfers to Reserves has been transferred to Corporate Items – Strategy to assist with the Budget Strategy for 2023/2024. Taking into account the previously proposed transfers to Reserves to assist in the 2023/2024 Budget Strategy, and the proposed transfers relating to Interest on Reserves, there is an in-year underspend of £1.180 million. (Appendix 1, sections 1.7 to 1.10). 4.9. Corporate Items: There is a net underspend of £4.572 million for corporate items which includes known commitments including the outstanding Pay Award and the Apprentice Levy. After proposed transfers to Reserves totalling £2.225 million, the underspend on corporate Items is £2.347 million (Appendix 1, sections 1.11 to 1.14). 4.10. It is noted that the budget for Corporate Items assumes a Transfer from Reserves of £5.700 million. This reflects the Councils contribution to the increased Pay Award for 2022/2023, and it is proposed that this is funded by the retrospective benefit released by the implementing the new guidance on Accounting for Service Concessions (see Recommendation 5) detailed in the paper to Council on 18 January 2023. 4.11. Corporate Items – 2023/2024 Strategy: This line is currently showing a break-even position. This is after transfers to reserves totalling £17.420m which form part of the previously approved Budget Strategy for 2023/2024 and are detailed in Appendix 4 for reference (Appendix 1, section 1.15). 4.12. 2021/2022 and 2022/2023 Investments: As detailed in Appendix 1, section 1.16, the Investment budgets have been realigned during 2022/2023 and sits in Resources. The balance carried forward from 2021/2022 will be retained in Reserves for spend anticipated in future years. A break-even position is anticipated this year. 4.13. Council Tax / Council Tax Reduction Scheme (CTRS): After transfers to Reserves totalling £3.010 million, with £2.400 million of that proposed to assist in the 2023/2024 Budget Strategy (Executive Committee, 2 November 2022), there is a net over recovery of Council Tax / CTRS of £1.504 million (Appendix 1, section 1.17 to 1.18). The over recovery of Council Tax mainly reflects levels of in-year collection from properties. 4.14. Summary of Overall Outturn Position: As noted in section 4.2 and taking into account the detail in sections 4.2 to 4.13, the final outturn position is an underspend if £4.696 million. This is summarised in Table 2, showing the position before and after the transfers to Reserves.
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Table 2: Summary of Overall Outturn Position £m Position before Transfers: Resources Overspend (sections 4.4 – section 4.7) 8.070 Loan Charges Underspend (section 4.8) 4.735 Corporate Items Underspend (section 4.9) 4.572 Corporate Items – Strategy 2023/2024 (section 4.11) 17.420 Council Tax / CTRS Net Over Recovery (section 4.13) 4.514 Forecast Underspend Before Transfers to Reserves 39.311 Less: Proposed Transfers to Reserves (Appendix 3) (17.195) Less: Previously Approved Transfers to Reserves for 2022/2023 Strategy (Appendix 4) (17.420) Forecast Underspend AFTER Transfers to Reserves 4.696 4.15. Table 2 shows the outturn position before transfers to Reserves and then takes account of the proposed transfers to Reserves (Appendix 3) and the previously approved transfers (Appendix 4). Taking these into account leaves an underspend of £4.696 million. The outturn position after these transfers to Reserves is shown in Appendix 5. 4.16. It is proposed that the underspend of £4.696 million shown in Table 2, be considered to support the 2023/2024 Budget Strategy. 5. 2022/2023 General Services Monitoring Position 5.1. Financial Position as at 29 December 2022 As at 29 December 2022, the position on the General Services budget is a net underspend of £0.092 million, after transfers to Reserves. This is shown in Appendix 5. 5.2. Scottish Government Funding – 2022/2023 Grant Redeterminations: The Council received Finance Circular 11/2022 in late December. While this included information on the Government Grant allocations for 2023/2024, it also confirmed a number of 2022/2023 Grant Redeterminations for the current year. These are included in the relevant Resource positions with the commitments noted as appropriate. 6. Housing Revenue Account Position 6.1. Financial Position as at 29 December 2022: Appendix 6 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. 6.2. Probable Outturn Position: Appendix 6 also shows the forecast position for the financial year, being a break-even position for the Housing Revenue Account. 7. Employee Implications 7.1. None. 8. Financial Implications 8.1. As detailed in sections 4 to 6 of the report.
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9. Climate Change, Sustainability and Environmental Implications 9.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 10. Other Implications 10.1. The main risk associated with the Council’s Revenue Budget is that there is an overspend. 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 through the one-off use of reserves in the current year. 10.2. 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 included in this report ensures early warning for corrective action to be taken where appropriate. 10.3. There are no implications for sustainability in terms of the information contained in this report. 11. Equality Impact Assessment and Consultation Arrangements 11.1. 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. 11.2. 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) 20 January 2022 Link(s) to Council Values/Priorities/Outcomes Accountable, effective, efficient and transparent Previous References None List of Background Papers Financial Ledger and budget monitoring results to 29 December 2022 Contact for Further Information If you would like to inspect the background papers or want further information, please contact: Lorraine O'Hagan, Finance Manager (Strategy) Ext: 2601 (Tel: 01698 452601) E-mail: lorraine.o'hagan@southlanarkshire.gov.uk
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Appendix 1 2022/2023 General Services Probable Outturn – Resources and Corporate Lines 1.1. Total Resource Position: The outturn position, before any transfers to reserves is an underspend of £8.070 million. 1.2. Resources are proposing transfers to reserves totalling £8.405 million. These are detailed in Appendix 3. Taking these transfers into account results in a net Resources’ overspend of £0.335 million, mainly sitting with Housing and Technical Resources. Details across Resources are shown in Table 1. Table 1: Resource Outturn Outturn Before Transfers to Reserves £m Transfers to Reserves £m Outturn After Transfers to Reserves £m over/ under £m Community and Enterprise 1.277 1.270 0.007 under Education 1.500 1.500 0.000 - Finance and Corporate 0.000 0.000 0.000 - Housing and Technical (0.342) 0.000 (0.342) - Social Work 5.635 5.635 0.000 - Joint Boards 0.000 0.000 0.000 - (8.070) 8.405 (0.335) over 1.3. The Housing and Technical Resources’ overspend of £0.342 million includes a provision in respect of the management of the Estates’ function. 1.4. The Social Work Resources’ break-even position reflects an anticipated overspend in Children and Families (£1.156 million) which is offset by underspends in Performance and Support, and Justice and Substance Misuse. This overspend is the position after significant additional budget of £6.5 million was provided this year to support that budget. 1.5. The break-even position in the delegated Adults and Older People budget includes funding which is not anticipated to spend this financial year (£1.423 million). This treatment of this specific funding is reflected in Recommendation 3 of this paper and is that the Council allows the Integrated Joint Board (IJB) to retain this non-recurring underspend within their reserves earmarked for future care costs. This is in line with the approach to integrating health and social care budgets. 1.6. The Adults and Older People position includes a further underspend relating to core Council funding passed over to the IJB (£5.635 million). In 2021/2022 some of the core Adult and Older People budget underspend was retained by the Council to help cover the Children and Families’ budget pressure. The same approach has been proposed to the Integrated Joint Board (IJB) for 2022/2023 and will be facilitated by a Transfer to Reserves allowing the monies to be used into 2023/2024 to support Children and Families’ pressures, and is reflected in Recommendation 4 of this paper. After Transfers to Reserves, Adults and Older People show a break-even position. 1.7. Loan Charges: The loan charges budget outturn is showing an in-year underspend of £4.735 million before transfers to Reserves of £3.555 million. After transfers, the underspend is £1.180 million and is due to lower than anticipated interest costs as a
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result of taking a lower amount of long-term borrowing than previously anticipated during 2022/2023. 1.8. This position is after some elements of the budget have been transferred to Corporate Items – Strategy as part of the approved Budget Strategy for 2023/2024: the underspend due to the Loans Fund review and the underspend due to the timing of borrowing (see Corporate Items and Appendix 4). It is also after a further transfer to Reserves was proposed in relation to the underspend from an increased level of deposit interest anticipated this year (£1.000 million). As was noted in the Executive Committee paper in early November, the proposal was that this underspend is transferred to Reserves for use in future budget strategies. The position also includes transfers for Interest on Revenue Reserves (£0.573 million) which will be allocated at the end of the financial year. The proposed transfers are detailed in Appendix 3. 1.9. As noted in the Service Concessions paper (Council, 18 January 2023), the underspend in Loan Charges resulting from the implementation of the new guidance must be set aside to manage anticipated overspends in future years. This totals £1.982 million and is also included in the proposed transfers in Appendix 3. 1.10. The underspend position of £1.180 million is after the proposed transfers to Reserves in Table 2, totalling £3.555m (details in Appendix 3): Table 2: Loan Charges – Transfers to Reserves £m Underspend to manage future interest cost from the implementation of Service Concessions (Council, 18 January 2023) 1.982 2023/2024 Budget Strategy – underspend due to timing of borrowing (Executive Committee, 02 November 2022) 1.000 Interest on Reserves 0.573 Total Proposed Transfers to Reserves 3.555 1.11. Corporate Items: The outturn position before proposed transfers to reserves of £2.225 million (Appendix 3) is an underspend of £4.572 million. After transfers the outturn is an underspend of £2.347 million. In the main, the underspend relates to budget for Fuel which has not been required this year (£0.400 million), the balance on the National Insurance budget which is not required after the change in the rate (£1.225 million), and the Administration grant for the Cost-of-Living Payments which is being managed within normal budgets (£0.282 million). 1.12. It is noted that the budget for Corporate Items assumes a Transfer from Reserves of £5.700 million. This reflects the Councils contribution to the increased Pay Award for 2022/2023, and it is proposed that this is funded by the retrospective benefit released by the implementing the new guidance on Accounting for Service Concessions (see Recommendation 5) detailed in the paper to Council on 18 January 2023. 1.13. The Corporate Items underspend position is after taking account of estimated commitments in relation to significant items such as the Cost-of-Living Payments (£16.9 million), Pay Award (£9.3 million) and the Apprenticeship Levy (£2.4 million). 1.14. As noted the position above is after the following proposed transfers to reserves totalling £2.225m:
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• National Insurance (£0.500 million): Budget was allocated to the Strategy for 2022/2023 for the National Insurance increase. Not all of this was required and therefore £0.500 million can be transferred to Reserves for use in the 2023/2024 Budget Strategy on a one-off basis. This is included in the proposed transfers to reserves (Appendix 3), to leave a breakeven position. • Wellbeing Day (£0.600 million): As notified to Committee previously, an amount of £0.600 million has been set aside to fund the Wellbeing Day. It is proposed that this be transferred to Reserves for use into 2023/2024 as required. • Central Energy Efficiency Fund (£0.211 million): Resources are allocated funding from the Central Energy Efficiency Fund (CEEF) Reserve to pay for spend to save projects. When the savings are generated from the project in future years, they repay the initial costs to the CEEF Reserve. This over recovery of income (£0.211 million) represents the repayment to be transferred to the CEEF Reserve in 2022/2023, and is included in the proposed transfers to reserves in Appendix 3. The position after this is break-even. • Finance Exercise (£0.914 million): As part of the solutions identified to reduce the 2023/2024 Budget Gap, an exercise was undertaken to identify any one-off underspends and accounting transactions. An amount of £0.914 million has been identified and this is included in Appendix 3 for consideration. 1.15. Corporate Items – 2023/2024 Budget Strategy: As noted in section 1.8, this budget line holds monies previously transferred from Loan Charges and approved to be used to assist in the 2023/2024 Budget Strategy (Executive Committee, June 2022). This includes the Loans Fund Review underspend (£15.897m) and the previously anticipated loan charges underspend due to the timing of borrowing (£0.873m). These transfers are detailed in Appendix 4. The outturn before transfers is an underspend of £17.420 million, and after transfers is break-even. 1.16. Investments: As noted in the last report to Executive Committee (30 November 2022), an exercise was undertaken to establish the current commitments and spend profile of the 2021/2022 and 2022/2023 investment funding which will incur spend across a number of financial years. As part of this exercise an uncommitted element has been identified which has been agreed can be used to manage the costs of the Warm Welcome Initiative. The last report noted that after realignment, this left £1.090 million of 2023/2023 budget to be carried forward. This has been offset against the monies previously brought forward from the 2021/2022 Reserves meaning that the monies now held in Reserves are earmarked for 2023/2024 and are no longer in the budget for 2022/2023. 1.17. Council Tax including Council Tax Reduction Scheme (CTRS): The Net Council Tax / CTRS budget line is showing an over recovery of £4.514 million. After transfers to Reserves of £3.010 million (£0.610 million for second homes and agreed transfer to Reserves of £1.000m from Council Tax and £1.400 million from CTRS as part of the 2023/2024 Budget Strategy approved in June 2022), the net over recovery is £1.504 million. This is made up of an over recovery of Council Tax of £1.641m and a CTRS overspend of £0.137m. 1.18. The Council Tax over recovery of £1.641m is due to:
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• Empty Properties (£0.107m) – higher than anticipated income from empty properties against an increased budget in 2022/2023 of £0.650m. • Arrears (£0.284m) – higher than anticipated arrears income against an increased budget in 2022/2023 of £1.4m based on the trend over the last few years. • Additional properties (£1.250m) – higher than anticipated income from additional in year properties now contributing to Council Tax income, and this is the position after a Transfer to Reserves of £1.000m agreed as part of the 2023/2024 Budget Strategy (Executive Committee, 2 November 2022). 1.19. Summary: Taking into account the position detailed in sections 1.1 to 1.18 including the proposed transfers to Reserves (Appendix 3) and the previously approved transfers to Reserves (Appendix 4), leaves an underspend of £4.696 million. 11.3. It is proposed that the underspend of £4.696 million be considered to support the 2023/2024 Budget Strategy.
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Appendix 2 SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report (BEFORE Transfers) Period Ended 29 December 2022 (No.10) Committee Annual Budget Annual Forecast BEFORE Transfers Annual Forecast Variance BEFORE Transfers Budget Proportion To 29/12/22 Actual to Period 10 29/12/22 Variance to 29/12/22 Departments: £m £m £m £m £m £m Community and Enterprise Resources 128.915 127.638 1.277 under 87.338 86.356 0.982 under Facilities, Waste and Grounds 75.626 73.869 1.757 under 52.027 50.641 1.386 under Leisure and Culture Services 23.064 23.052 0.012 under 15.868 15.852 0.016 under Planning and Regulatory Services 5.138 4.096 1.042 under 3.634 2.904 0.730 under Enterprise and Sustainable Development 6.953 6.839 0.114 under 4.995 4.877 0.118 under Roads, Transportation and Fleet 18.134 19.782 (1.648) over 10.814 12.082 (1.268) over Education Resources 396.815 395.315 1.500 under 273.544 272.390 1.154 under Education 396.815 395.315 1.500 under 273.544 272.390 1.154 under Finance and Corporate Resources 47.758 47.758 0.000 44.502 44.502 0.000 - Finance Services - Strategy 2.129 2.141 (0.012) over 2.610 2.592 0.018 under Finance Services - Transactions 23.530 23.036 0.494 under 19.066 18.561 0.505 under Audit and Compliance Services 0.376 0.376 0.000 0.463 0.474 (0.011) over Information Technology Services 5.304 5.340 (0.036) over 7.696 7.721 (0.025) over Communications and Strategy Services 3.353 3.504 (0.151) over 2.482 2.579 (0.097) over Administration and Licensing Services 4.274 4.747 (0.473) over 3.568 3.918 (0.350) over Personnel Services 8.792 8.614 0.178 under 8.617 8.657 (0.040) over Housing and Technical Resources 19.145 19.487 (0.342) over 17.074 17.201 (0.127) over Housing Services 9.830 9.830 0.000 7.396 7.396 0.000 - Property Services 9.315 9.657 (0.342) over 9.678 9.805 (0.127) over Social Work Resources 217.057 211.422 5.635 under 146.291 142.476 3.815 under Performance and Support Services 7.126 6.447 0.679 under 5.146 4.584 0.562 under Children and Families 43.767 44.923 (1.156) over 31.397 32.314 (0.917) over Adults and Older People 165.044 159.409 5.635 under 108.443 104.628 3.815 under Justice and Substance Misuse 1.120 0.643 0.477 under 1.305 0.950 0.355 under Joint Boards 2.152 2.152 0.000 1.577 1.577 0.000 - 811.842 803.772 8.070 under 570.326 564.502 5.824 under Committee Annual Budget Annual Forecast BEFORE Transfers Annual Forecast Variance BEFORE Transfers Budget Proportion To 29/12/22 Actual to Period 10 29/12/22 Variance to 29/12/22 £m £m £m £m £m £m Service Departments Total 811.842 803.772 8.070 under 570.326 564.502 5.824 under CFCR 0.514 0.514 0.000 0.000 0.000 0.000 - Loan Charges 35.041 30.306 4.735 under 0.000 0.000 0.000 - Corporate Items 27.461 22.889 4.572 under 0.056 0.056 0.000 - Corporate Items – Strategy (Tfr to Reserves) 17.420 0.000 17.420 under 0.000 0.000 0.000 - Investments – 2022/23 (Tfr to Reserves) 0.000 0.000 0.000 0.000 0.000 0.000 - Total Expenditure 892.278 857.481 34.797 under 570.382 564.558 5.824 under Council Tax 167.437 170.688 3.251 over 119.598 121.920 2.322 over Less: Council Tax Reduction Scheme (23.272) (22.009) 1.263 under (16.623) (15.721) 0.902 under Net Council Tax 144.165 148.679 4.514 over 102.975 106.199 3.224 over General Revenue Grant 252.662 252.662 0.000 180.473 180.473 0.000 - Non-Domestic Rates 422.591 422.591 0.000 301.851 301.851 0.000 - Transfer from Reserves 72.860 72.860 0.000 72.860 72.860 0.000 - Total Income 892.278 896.792 4.514 over 658.159 661.383 3.224 over Net Expenditure / (Income) 0.000 (39.311) 39.311 under (87.777) (96.825) 9.048 under
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Appendix 3 Proposed Transfers to Reserves included in the Probable Outturn Purpose / Description Resource Value £m Resources Unbudgeted Waste Income Income from waste to be carried forward to meet the anticipated increase in cost of waste contracts in 2023/2024. Community and Enterprise 1.080 Fleet Sinking Fund Annual contribution to the Fleet sinking fund to maintain the asset replacement programme. Community and Enterprise 0.025 Year 3 of Electric Vehicle Payback Ring-fenced reserves used to manage purchase of electric vehicles in short term which have to be repaid over next few years. This contribution is the second repayment. 0.015 Crematorium Sink Fund Annual contribution to the Crematorium sinking fund to maintain asset replacement programme. Community and Enterprise 0.050 Allotments This funding is required to support and pay for objectives and targets within the Food Growing Strategy and the Sustainable Development and Climate Change Strategy. This funding support the delivery of future allotment provision and food growing projects Community and Enterprise 0.100 Total Community and Enterprise Resources 1.270 Pupil Equity Fund The funding received from the Government can be used up to the end of the school term (June 2023). The underspend reflects the element of the funding that will be utilised in April to June 2023. Education 1.500 Total Education Resources 1.500 Children and Families In line with the proposal made to the IJB, unspent core Council funding for Adults and Older People will be carried forward to support the pressures in Children and Families into 2023/2024. Social Work Resources 5.635 Total Social Work Resources 5.635 Total Resource Proposed Transfers to Reserves 8.405 Loan Charges Interest Costs Underspend to manage future interest cost from the implementation of Service Concessions (Council, 18 January 2023) Loan Charges 1.982 Loan Charges Underspend Underspend generated by an increase in Deposit Interest to be used to support the 2023/2024 Budget Strategy (Executive Committee, 2 November 2022) ALREADY PROPOSED IN BUDGET STRATEGY Loan Charges 1.000 IORB on Reserves Loan Charges 0.573 Total Loan Charges Proposed Transfers to Reserves 3.555 Corporate Items 2023/2024 Budget Strategy – National Insurance Underspend National Insurance Underspend in 2022/2023 to be used for the 2023/2024 Budget Strategy (Executive Committee, 2 November 2022) ALREADY PROPOSED IN BUDGET STRATEGY Corporate Items 0.500 Wellbeing Day Transfer the underspend in the Wellbeing Day budget to Reserves, to manage the costs anticipated into 2023/2024. Corporate Items 0.600 Central Energy Efficiency Fund (CEEF) Resources are allocated funding from the CEEF Reserve to pay for spend to save projects which they repay over future years from the revenue savings generated by the project. This transfer represents the payback of savings from Resources and allows the Reserve to be regenerated for use on future projects. Corporate Items 0.211 2023/2024 Budget Strategy – One-Off Underspend / Accounting Transactions Finance Exercise – for the 2023/2024 Budget Strategy (Executive Committee, 2 November 2022) taking these one-off or recurring underspends and accounting transactions to Reserves, will help offset increased costs into 2023/2024. ALREADY PROPOSED IN BUDGET STRATEGY Corporate Items 0.914 Total Corporate Items Proposed Transfers to Reserves 2.225 Council Tax / CTRS 2023/2034 Budget Strategy – Council Tax Over-Recovery of Council Tax to be used to support the Budget Strategy (Executive Committee, 2 November 2022). ALREADY PROPOSED IN BUDGET STRATEGY Council Tax / CTRS 1.000 Council Tax Second Homes This transfer represents the over recovery of income from Council Tax on second homes included in the Council’s Council Tax income line. This is required to be transferred to the Housing Revenue Account for use on social housing. Corporate Items 0.610 2023/2034 Budget Strategy – CTRS Over-Recovery of CTRS to be used to support the Budget Strategy (Executive Committee, 2 November 2022). ALREADY PROPOSED IN BUDGET STRATEGY Council Tax / CTRS 1.400 Total Council Tax / CTRS Proposed transfers to Reserves 3.010 Total Proposed Transfers 17.195
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Appendix 4 Previously Approved Transfers to Reserves included in the Probable Outturn Purpose / Description Resource Value £m Corporate Items – Strategy (previously approved) Loans Fund Review Use of underspend generated by the Loans Fund Review to support future Budget Strategies. (Executive Committee, June 2022) Corporate Items – Strategy 15.897 Loan Charges Underspend Underspend generated by the timing of borrowing to be used to support the 2023/2024 Budget Strategy (Executive Committee, June 2022) Corporate Items – Strategy 0.873 A&OP – Job Evaluation Budget Budget not Required therefore can be used to support the 2023/2024 Budget Strategy (Executive Committee, June 2022) Corporate Items – Strategy 0.650 Total Corporate Items – Strategy Transfers to Reserves (previously approved) 17.420
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Appendix 5 SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report (AFTER Transfers) Period Ended 29 December 2022 (No.10) Committee Annual Budget Annual Forecast AFTER Transfers Annual Forecast Variance AFTER Transfers Budget Proportion To 29/12/22 Actual to Period 10 29/12/22 Variance to 29/12/22 Departments: £m £m £m £m £m £m Community and Enterprise Resources 128.915 128.908 0.007 under 87.338 87.333 0.005 under Facilities, Waste and Grounds 75.626 75.099 0.527 under 52.027 51.587 0.440 under Leisure and Culture Services 23.064 23.052 0.012 under 15.868 15.852 0.016 under Planning and Regulatory Services 5.138 4.096 1.042 under 4.995 4.877 0.118 under Enterprise and Sustainable Development 6.953 6.839 0.114 under 3.634 2.904 0.730 under Roads, Transportation and Fleet 18.134. 19.822 (1.688) over 10.814 12.113 (1.299) over Education Resources 396.815 396.815 0.000 273.544 273.544 0.000 - Education 396.815 396.815 0.000 273.544 273.544 0.000 - Finance and Corporate Resources 47.758 47.758 0.000 44.502 44.502 0.000 - Finance Services - Strategy 2.129 2.141 (0.012) over 2.610 2.592 0.018 under Finance Services - Transactions 23.530 23.036 0.494 under 19.066 18.561 0.505 under Audit and Compliance Services 0.376 0.376 0.000 0.463 0.474 (0.011) over Information Technology Services 5.304 5.340 (0.036) over 7.696 7.721 (0.025) over Communications and Strategy Services 3.353 3.504 (0.151) over 2.482 2.579 (0.097) over Administration and Licensing Services 4.274 4.747 (0.473) over 3.568 3.918 (0.350) over Personnel Services 8.792 8.614 0.178 under 8.617 8.657 (0.040) over Housing and Technical Resources 19.145 19.487 (0.342) over 17.074 17.201 (0.127) over Housing Services 9.830 9.830 0.000 7.396 7.396 0.000 - Property Services 8.792 9.657 (0.342) over 9.678 9.805 (0.127) over Social Work Resources 217.057 217.057 0.000 146.291 146.291 0.000 - Performance and Support Services 7.126 6.447 0.679 under 5.146 4.584 0.562 under Children and Families 43.767 44.923 (1.156) over 31.397 32.314 (0.917) over Adults and Older People 165.044 165.044 0.000 108.443 108.443 0.000 - Justice and Substance Misuse 1.120 0.643 0.477 under 1.305 0.950 0.355 under Joint Boards 2.152 2.152 0.000 1.577 1.577 0.000 - 811.842 812.177 (0.335) over 570.326 570.448 (0.122) over Committee Annual Budget Annual Forecast AFTER Transfers Annual Forecast Variance AFTER Transfers Budget Proportion To 29/12/22 Actual to Period 10 29/12/22 Variance to 29/12/22 £m £m £m £m £m £m Service Departments Total 811.842 812.177 (0.335) over 570.326 570.448 (0.122) over CFCR 0.514 0.514 0.000 0.000 0.000 0.000 - Loan Charges 35.041 33.861 1.180 under 0.000 0.000 0.000 - Corporate Items 27.461 25.114 2.347 under 0.056 0.056 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) 0.000 0.000 0.000 0.000 0.000 0.000 - Total Expenditure 892.278 889.086 3.192 under 570.382 570.504 (0.122) over Council Tax 167.437 169.078 1.641 over 119.598 120.310 0.712 over Less: Council Tax Reduction Scheme (23.272) (23.409) (0.137) over (16.623) (17.121) (0.498) over Net Council Tax 144.165 145.669 1.504 over 102.975 103.189 0.214 - General Revenue Grant 252.662 252.662 0.000 180.473 180.473 0.000 - Non-Domestic Rates 422.591 422.591 0.000 301.851 301.851 0.000 - Transfer from Reserves 72.860 72.860 0.000 72.860 72.860 0.000 - Total Income 892.278 893.782 1.504 over 658.159 658.373 0.214 over Net Expenditure / (Income) 0.000 (4.696) 4.696 under (87.777) (87.869) 0.092 under
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Appendix 6 SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 29 December 2022 (No.10) Housing Revenue Account Annual Budget Forecast for Year Annual Forecast Variance Budget Proportion to 29/12/22 Actual to Period 10 29/12/22 Variance to 29/12/22 % Note £m £m £m £m £m £m Employee Costs 14.641 14.140 0.501 10.838 10.548 0.290 under 2.7% 1 Property Costs 46.906 53.424 (6.518) 34.450 36.391 (1.941) over (5.6%) 2 Supplies & Services 0.609 1.021 (0.412) 0.306 0.308 (0.002) over (0.7%) Transport & Plant 0.195 0.183 0.012 0.089 0.079 0.010 under 11.2% Administration Costs 5.644 5.593 0.051 0.338 0.289 0.049 under 14.5% 3 Payments to Other Bodies 3.030 3.054 (0.024) 2.118 2.137 (0.019) over (0.9%) Payments to Contractors 0.100 0.080 0.020 0.100 0.142 (0.042) over (42.0%) Transfer Payments 0.000 0.000 0.000 0.000 0.000 0.000 - 0.0% Financing Charges 26.050 26.050 0.000 26.116 26.116 0.000 - 0.0% Total Controllable Expenditure 97.175 103.545 (6.370) 74.355 76.010 (1.655) over (2.2%) Total Controllable Income (112.000) (112.475) 0.475 (77.409) (77.686) 0.277 over 0.4% Transfer to/(from) Balance Sheet (3.500) (5.840) 2.340 (2.691) (4.069) 1.378 over recovered 51.2% 4 Net Controllable Expenditure (18.325) (14.770) (3.555) (5.745) (5.745) 0.000 - 0.0% Add: Non Controllable Budgets Financing Charges 18.325 14.770 (3.555) 0.000 0.000 0.000 - 0.0% Total Budget 0.000 0.000 0.000 (5.745) (5.745) 0.000 - 0.0% Variance Explanations 1. Employee Costs The underspend is due to higher than anticipated staff turnover to date. 2. Property Costs The net overspend reflects the current cost and volume of repairs and maintenance. 3. Administration Costs The underspend reflects the demand led nature of legal activity. 4. 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: 9 February 2023 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] ♦ update members of the Financial Resources Scrutiny Forum of progress on the Council’s revenue budget for the period covering 1 April 2022 to 29 December 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 10 (29 December 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 29 December 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: ♦ 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 29 December (Period 10). ♦ Details of the most significant variances within the Resource and the Housing Revenue Account across Subjective headings and across Services as at 29 December 2022 (Period 10). ♦ A line-by-line trend analysis of the total Resource expenditure and income across subjective headings as at 29 December 2022 (Period 10). 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) 20 January 2023 Link(s) to Council Values/Priorities/Outcomes ♦ Accountable, Effective, Efficient and Transparent Previous References ♦ None List of Background Papers ♦ Revenue Ledger prints to 29 December 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 Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 9 29/12/22 Over / Under 29/12/22 29/12/22 Service Departments :- £m £m £m £m £m £m Facilities Waste and Grounds 75.626 73.869 1.757 under 52.027 50.641 1.386 under Leisure and Culture 23.064 23.052 0.012 under 15.868 15.852 0.016 under Planning and Regulatory Services 5.138 4.096 1.042 under 3.634 2.904 0.730 under Enterprise and Sustainable Development 6.953 6.839 0.114 under 4.995 4.877 0.118 under Roads, Transportation and Fleet 18.134 19.782 (1.648) over 10.814 12.082 (1.268) over Position Before Transfers to Reserves 128.915 127.638 1.277 under 87.338 86.356 0.982 under Transfers to Reserves as at 29 December 2022 0.000 1.270 (1.270) over 0.000 0.977 (0.977) over Position After Transfers to Reserves at 29 December 2022 128.915 128.908 0.007 under 87.338 87.333 0.005 under Period Ended 29 December 2022 (No 10) Community and Enterprise Resources Revenue Budget Monitoring Statement South Lanarkshire Council 5
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Community and Enterprise Resources Variance Analysis 2022/23 (Period 10) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 1,916k under APT&C Basic/Superannuation/NI - 2,513k under Facilities, Waste and Grounds Services - 1,227k under Planning and Regulatory Services - 411k under Enterprise and sustainable Development - £88k under Roads, Transportation and Fleet Services - 787k under The variance is mainly due to vacant posts which are currently being progressed.
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Subjective Head Variance Subjective line Service / amount Explanation Overtime - (533k) over Facilities, Waste and Grounds Services – (511k) over The overtime variance is mainly within Waste due to high staff absences and vehicle availability as a result of 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 and golf courses. There is a further overspend within Streets and Facilities due to additional service requests and covering vacancies, the additional service requests are offset by additional income. Property Costs (646k) over Rates - (10k) over Facilities, Waste and Grounds Services - (24k) over The overspend mainly relates to the retention of the additional facility at Peel Park.
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Repairs and Maintenance – Internal Contractors – (28k) over Roads, Transportation and Fleet - (40k) over The overspend is mainly due to expenditure on the upkeep of all Roads Depots. Repairs and Maintenance External Contractors - (29k) over Facilities, Waste and Grounds Services - (9k) over The overspend is mainly due to expenditure on the upkeep of Castlehill transfer station. Roads, Transportation and Fleet - (16k) over The overspend is mainly due to expenditure on the upkeep of Hawbank and Carnwath depots. Electricity Contract - (443k) over Roads, Transportation and Fleet - (438k) over The overspend relates to higher than anticipated electricity costs for Electrical Vehicle charging points. Cleaning and Janitorial Supplies – (50k) over Facilities, Waste and Grounds Services - (42k) over The overspend relates to increased cleaning materials within cleaning and catering services of Facilities Management. Refuse Uplift (59k) over Facilities, Waste and Grounds Services - (53k) over The overspend relates to greater than budgeted expenditure on refuse uplift in schools within Facilities Management.
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (210k) over Computer Equipment Purchase - (72k) over Roads, Transportation and Fleet - (40k) over The overspend relates to increased costs for annual subscriptions for Computer Licences within Roads. Equipment, Apparatus and Tools - (135k) over Facilities, Waste and Grounds Services - (114k) over The overspend is mainly within Facilities for the purchase of catering equipment for schools to replace old or defective equipment. Furnishings (Incl Crockery & Linen) - (62k) over Facilities, Waste and Grounds Services - (62k) over The overspend relates to the replacement of old or defective light equipment, crockery and cutlery within Facilities Management Catering service. Materials - (93k) over Facilities, Waste and Grounds Services - (69k) over The overspend reflects an increased level of bin purchases due to the high demand for replacement bins, partially offset by an over recovery of income. Foodstuffs General - 212k under Facilities, Waste and Grounds Services - 221k 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.
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) Protective Clothing and Uniforms - (48k) over Facilities, Waste and Grounds Services - (28k) over Roads, Transportation and Fleet - (20k) over The overspend is mainly due to the requirement for new improved waterproof PPE for operatives within Waste and Roads. Transport and Plant (579k) over Fleet Services - Fuel - 52k under Roads, Transportation and Fleet - 55k under The under spend relates to expenditure on fuel being lower than budgeted and is offset by an under recovery of income. Fleet Services - Vehicle Hires - 146k under Roads, Transportation and Fleet - 140k under The underspend is mainly due to the net effect of lower than budgeted casual hire expenditure partially offset by the timing of the achievement of efficiencies within Fleet. Fleet Services - Repairs - (899k) over Roads, Transportation and Fleet - (895k) 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. Fleet Services - Vehicle Maintenance - (288k) over Facilities, Waste and Grounds Services – (172k) over The overspend is mainly due to higher than anticipated costs for ad-hoc repairs and regular maintenance to Grounds and Waste vehicles.
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont.) Roads, Transportation and Fleet - (116k) over The overspend is mainly due to the maintenance of accident damaged vehicles which is recovered through insurance claims. Fleet Services Charges - Leasing - 292k under Facilities, Waste and Grounds Services - 147k under Roads, Transportation and Fleet - 137k under The underspend is mainly within Streets due to a reduction in the number of vehicles. The underspend is mainly due to leasing costs within pool cars being less than budget due to the purchase of electric vehicles. Fleet Services Charges - Fuel - 57k under Roads, Transportation and Fleet - 70k under The underspend is mainly due to fuel costs within pool cars being less than budget due to the purchase of electric vehicles. Fleet Services Charges - Hired Vehicles - (45k) over Facilities, Waste and Grounds Services - (37k) over The overspend is mainly due to the requirement for hires due to Fleet vehicles awaiting repairs.
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Subjective Head Variance Subjective line Service / amount Explanation Administration Costs (77k) over Printing and Stationery - (13k) over Facilities, Waste and Grounds Services - (16k) over The overspend is due to printing of menus and promotional material within schools. Advertising - Other - (9k) over Roads, Transportation and Fleet - (8k) over The overspend mainly due to the advertising of Road Closures. Medical costs - (51k) over Facilities, Waste and Grounds Services - (43k) over The overspend reflects a higher than anticipated level of medical referrals during the year. Payment to Contractors 789k under Payment to Trading Services Contractor - (199k) over Roads, Transportation and Fleet - (199k) over The overspend is mainly due to higher than anticipated routine maintenance costs within the Roads Clydesdale area and Lighting. Payment to Private Contractors - 981k under Facilities, Waste and Grounds Services – 1,008k under The underspend within Waste is mainly due to income received from the disposal of both fibres and containers.
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Subjective Head Variance Subjective line Service / amount Explanation Income 230k under recovered Sales - General - 102k over recovered Facilities, Waste and Grounds Services - 100k over recovered The over recovery is mainly due to the provision of additional services within Facilities Management along with additional income in Conference and Banqueting from its use as a vaccination centre partially offset by a decrease in cash collected from the sale of school meals within Facilities Management due to demand.
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Fees and Charges - General - 144k over recovered Facilities, Waste and Grounds Services - (183k) 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 along with a further reduction in demand for bereavement services. Planning and Regulatory Services - 293k over recovered Roads, Transportation and Fleet - 30k over recovered The over recovery is mainly due to the level of Planning and Building Standards applications income being greater than anticipated. The over recovery is due to the sale of vehicles within Fleet services. Fees and Charges - Departments of the Authority - 231k over recovered Facilities, Waste and Grounds Services - 140k over recovered Planning and Regulatory Services - 64k over recovered The over recovery is mainly due to an increase in income within Waste and Streets due to additional service requests from Housing and Technical Resources. The over recovery is mainly due to the level of Planning and Building Standards applications income being greater than anticipated.
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Fleet Services - (227k) under recovered Roads, Transportation and Fleet – (227k) under recovered The under recovery is due to the net effect of reduced income from casual hire, pool car fuel, asset modification and MOT/Road Fund Licences partially offset by increased income from vehicle maintenance within Fleet services. Other Income - (171k) under recovered Enterprise and sustainable Development £19k over Roads, Transportation and Fleet - (199k) under recovered The over recovery of income relates to increased income from rental properties. The under recovery is due to lower than budgeted income from pool car hires within Fleet services which is offset by an under spend in expenditure. Recharges - Departments of the Authority - (353k) under recovered Facilities, Waste and Grounds Services – (89k) under recovered The under recovery is mainly due to a reduction in service provision within Facilities Management catering services. along with a shortfall in Grounds services due to having no income recovered against Adoption Monies.
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Subjective Head Variance Subjective line Service / amount Explanation Roads, Transportation and Fleet - (264k) under recovered The current level of income recovered within Roads Construction from Capital works is less 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 6 PERIOD 7 PERIOD 8 PERIOD 10 PERIOD 10 PERIOD 10 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 72,627 1,225 under 1,435 under 1,490 under 52,815 50,429 2,386 under APT & C OVERTIME 1,738 (334) over (390) over (396) over 815 1,348 (533) over APT & C SUPERANNUATION 12,307 (152) over (142) over (176) over 8,931 9,042 (111) over APT & C NIC 6,406 157 under 203 under 279 under 4,679 4,441 238 under TRAVEL AND SUBSISTENCE 75 (7) over (17) over (18) over 43 62 (19) over OTHER EMPLOYEE COSTS 202 9 under 10 under 6 under 196 193 3 under PENSION INCREASES 1,107 14 under 4 under (2) over 831 808 23 under ADDITIONAL PENSION COSTS 0 (49) over (53) over (66) over 0 71 (71) over EMPLOYEE COSTS 94,462 863 under 1,050 under 1,117 under 68,310 66,394 1,916 under PROPERTY COSTS RATES 904 0 (13) over (38) over 895 905 (10) over SCOTTISH WATER - UNMETERED CHARGES 28 1 under (1) over 1 under 20 19 1 under SCOTTISH WATER - METERED CHARGES 113 (3) over (1) over 1 under 86 88 (2) over RENT 685 5 under 12 under 6 under 479 478 1 under SERVICE CHARGE 42 0 (1) over (1) over 32 26 6 under FACTORING CHARGES 15 (2) over 0 1 under 15 15 0 PROPERTY INSURANCE 284 0 (1) over 0 281 276 5 under SECURITY COSTS 44 (1) over 0 0 19 26 (7) over GROUND MAINTENANCE 8 1 under 0 0 0 0 0 GROUNDS MAINTENANCE ADDITIONAL WORKS 0 (2) over (2) over (2) over 0 2 (2) over REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 10 (15) over (23) over (27) over 3 31 (28) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 193 (32) over (33) over (29) over 149 178 (29) over ELECTRICITY - CONTRACT 511 (261) over (307) over (391) over 264 707 (443) over GAS 207 0 (1) over 0 126 125 1 under HEATING OIL 10 (5) over (6) over (6) over 8 14 (6) over CLEANING CONTRACT 18 (7) over (7) over (6) over 18 27 (9) over CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 413 (2) over (2) over (1) over 328 378 (50) over HEALTH & HYGIENE MATERIALS 84 (8) over (24) over (13) over 46 63 (17) over WINDOW CLEANING 1 0 0 0 0 0 0 PEST CONTROL 0 0 0 (3) over 0 3 (3) over REFUSE UPLIFT 423 8 under (5) over (8) over 305 364 (59) over OTHER PROPERTY COSTS 19 (11) over (9) over 3 under 14 9 5 under PROPERTY COSTS 4,012 (334) over (424) over (513) over 3,088 3,734 (646) over
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 8 PERIOD 10 PERIOD 10 PERIOD 10 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 557 (2) over (34) over (38) over 403 475 (72) over COMPUTER EQUIPMENT MAINTENANCE 133 0 (3) over 0 35 24 11 under I.T. EQUIPMENT MAINT-CONTRACT 321 (13) over (19) over (13) over 169 191 (22) over I.T. ELECTRONIC MESSAGING 74 1 under 0 0 0 0 0 EQUIPMENT, APPARATUS AND TOOLS 1,062 (6) over (5) over (10) over 696 831 (135) over SMALL TOOLS 107 5 under 7 under 7 under 80 75 5 under ADAPTATIONS FOR CLIENTS 0 (3) over (3) over 0 0 0 0 FURNITURE - OFFICE 34 (1) over (3) over (3) over 34 40 (6) over FURNITURE - GENERAL 0 0 0 0 0 1 (1) over FURNISHINGS (INCL. CROCKERY & LINEN) 110 2 under (3) over 3 under 31 93 (62) over MATERIALS 7,815 (9) over (8) over (37) over 5,951 6,044 (93) over MATERIALS, APPARATUS AND EQUIPMENT 9 4 under 5 under 6 under 7 1 6 under PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 0 0 0 0 0 FOODSTUFFS - GENERAL 5,415 121 under 117 under 126 under 3,651 3,439 212 under PROTECTIVE CLOTHING & UNIFORMS 188 (13) over (16) over (33) over 114 162 (48) over LAUNDRY COSTS 10 0 0 1 under 5 6 (1) over OTHER SUPPLIES AND SERVICES 502 (2) over 0 0 170 155 15 under MAJOR SUPPLY OF ELECTRICAL POWER 1,576 0 0 0 585 585 0 DELIVERY CHARGE 1 (1) over (2) over (2) over 0 13 (13) over I- PROCUREMENT ERRORS 0 (2) over (2) over (4) over 0 6 (6) over SUPPLIES AND SERVICES 17,916 81 under 31 under 3 under 11,931 12,141 (210) over
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 8 PERIOD 10 PERIOD 10 PERIOD 10 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 1 under 0 (1) 1 under PURCHASE OF PLANT 100 0 0 0 37 38 (1) over FLEET SERVICES - DRIVERS 58 0 0 0 58 64 (6) over FLEET SERVICES - FUEL 4,509 0 (4) over (2) over 3,455 3,403 52 under FLEET SERVICES - VEHICLE HIRE 1,514 (71) over (82) over (89) over 1,313 1,167 146 under POOL CAR CHARGES - RENTAL 72 (15) over (16) over (6) over 64 78 (14) over POOL CAR CHARGES - FUEL 21 2 under 2 under 6 under 14 0 14 under POOL CAR CHARGES - ADDITIONAL COSTS 7 1 under 1 under 1 under 5 2 3 under TYRES 0 0 0 (1) over 0 0 0 OTHER TRANSPORT COSTS 80 (7) over (2) over 2 under 46 29 17 under TRANSPORT INSURANCE 93 0 1 under (1) over 93 93 0 LICENCES 491 (6) over 0 0 360 331 29 under FLEET SERVICES - REPAIRS 1,488 (401) over (548) over (714) over 938 1,837 (899) over PLANT SERVICES 19 0 0 0 6 6 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 4,251 (8) over (2) over 13 under 3,353 3,641 (288) over FLEET SERVICE CHARGES - PLANT MAINTENANCE 262 (1) over (1) over (3) over 203 203 0 FLEET SERVICE CHARGES - ASSET MODIFICATION 70 6 under (1) over (3) over 30 16 14 under FLEET SERVICE CHARGES - LEASING 5,215 18 under 9 under 9 under 3,072 2,780 292 under FLEET SERVICE CHARGES - HIRED VEHICLES 989 (2) over (3) over (53) over 552 597 (45) over FLEET SERVICE CHARGES - CONTRACT HIRE 2 (11) over (8) over (11) over 2 16 (14) over FLEET SERVICE CHARGES - ROAD FUND LICENCE 219 (2) over 3 under 2 under 145 119 26 under FLEET SERVICE CHARGES - FUEL 3,590 9 under (8) over (16) over 2,424 2,367 57 under FLEET SERVICE CHARGES - DRIVERS 102 0 0 0 102 105 (3) over HIRE OF EXTERNAL VEHICLES 76 0 0 0 36 0 36 under HIRE OF EXTERNAL PLANT 287 1 under 1 under 3 under 188 180 8 under HIRE OF SKIPS 17 0 0 0 17 17 0 STORAGE 0 (3) over (7) over (4) over 0 4 (4) over TRANSPORT AND PLANT 23,532 (492) over (665) over (866) over 16,513 17,092 (579) over
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 8 PERIOD 10 PERIOD 10 PERIOD 10 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 143 1 under 3 under 2 under 69 82 (13) over TELEPHONES 98 3 under 6 under 5 under 52 42 10 under MOBILE PHONES 64 7 under 9 under 11 under 5 0 5 under ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 0 0 0 0 0 0 ADVERTISING - OTHER 95 (3) over (4) over (8) over 72 81 (9) over POSTAGES/COURIERS 33 1 under 1 under 0 22 27 (5) over MEMBERSHIP FEES/SUBSCRIPTIONS 51 (4) over (5) over (10) over 43 41 2 under INSURANCE 260 0 (2) over (2) over 260 262 (2) over MEDICAL COSTS 5 (23) over (30) over (40) over 3 54 (51) over LEGAL EXPENSES 2 (1) over (1) over (3) over 1 5 (4) over HOSPITALITY / CIVIC RECOGNITION 3 0 (1) over (1) over 1 1 0 INTERNET AGENCY FEES 23 0 0 0 18 18 0 SECURITY UPLIFT FEES 26 0 0 0 20 20 0 OTHER ADMIN COSTS 3 0 (3) over (4) over 0 4 (4) over CONFERENCES - MEMBERS (incl associated 0 0 (2) over (2) over 0 2 (2) over TRAINING 2 0 0 1 under 2 6 (4) over ADMINISTRATION 816 (19) over (29) over (51) over 568 645 (77) over PAYMENT TO OTHER BODIES SPTE: ANNUAL BUS SUBSIDY 1,770 0 0 0 1,328 1,328 0 SPTE: BUS OTHER 258 0 0 0 194 194 0 SPTE: FERRIES 29 0 0 0 22 22 0 SPTE: UNDERGROUND 1,318 0 0 0 989 989 0 SPTE: OTHER 1,727 0 0 0 1,371 1,371 0 SPTE: MAINTENANCE OF BUS SHELTERS AND STOPS 131 0 0 0 131 131 0 OTHER LOCAL AUTHORITIES 112 (1) over 0 0 88 46 42 under 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 5,580 0 0 0 2,282 2,299 (17) over EXTERNAL AUDIT FEES 3 0 0 0 0 0 0 PAYMENT TO OTHER BODIES 10,989 (1) over 0 0 6,405 6,380 25 under
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 8 PERIOD 10 PERIOD 10 PERIOD 10 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 ` ` ` ` PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 921 0 0 0 99 298 (199) over PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 1 under 3 under 3 under 170 163 7 under PAYMENT TO PRIVATE CONTRACTOR 44,203 0 147 under 296 under 29,788 28,807 981 under PAYMENT TO CONTRACTORS 45,426 1 under 150 under 299 under 30,057 29,268 789 under TRANSFER PAYMENTS CONCESSIONARY FARES 603 0 0 0 330 330 0 TRANSFER PAYMENTS 603 0 0 0 330 330 0 FINANCING CHARGES LEASING CHARGES - FINANCE 0 (1) over 3 under 3 under 0 (2) 2 under LEASING CHARGES - OPERATIONAL 0 (1) over (1) over (1) over 0 2 (2) over I.T. EQUIPMENT LEASING-CONTRACT 185 (10) over (14) over (15) over 101 107 (6) over FINANCING CHARGES 185 (12) over (12) over (13) over 101 107 (6) over TOTAL EXPENDITURE 197,941 87 under 101 under (24) over 137,303 136,091 1,212 under INCOME MILK SUBSIDIES FROM THE E.U. (37) 0 0 0 (37) (38) 1 over rec CONTRIBUTIONS FROM OTHER BODIES (3,678) 15 over rec 16 over rec 16 over rec (2,020) (2,026) 6 over rec ERDF GRANT (420) 0 0 0 0 0 0 SALES - GENERAL (4,161) (99) under rec (71) under rec (34) under rec (2,224) (2,326) 102 over rec SALES - DEPARTMENTS OF THE AUTHORITY (118) 0 0 0 (109) (122) 13 over rec FEES AND CHARGES - GENERAL (8,530) 97 over rec 91 over rec 124 over rec (6,446) (6,590) 144 over rec FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (8,295) 28 over rec 53 over rec 111 over rec (6,823) (7,054) 231 over rec ELECTIONS - ACCOMMODATION USE 0 0 16 over rec 16 over rec 0 (16) 16 over rec NURSERY VOUCHER INCOME 0 2 over rec 2 over rec 2 over rec 0 (2) 2 over rec RENTAL INCOME (615) 0 0 0 (161) (167) 6 over rec FLEET SERVICES (13,081) (21) under rec (22) under rec (20) under rec (9,502) (9,275) (227) under rec OTHER INCOME (1,865) 15 over rec 27 over rec 59 over rec (1,104) (933) (171) under rec RECOVERY FROM CAPITAL (514) (1) under rec 0 0 (410) (410) 0 RECHARGES - DEPARTMENTS OF THE AUTHORITY (27,712) (185) under rec (252) under rec (306) under rec (21,129) (20,776) (353) under rec TOTAL INCOME (69,026) (149) under rec (140) under rec (32) under rec (49,965) (49,735) (230) under rec NET EXPENDITURE 128,915 (62) over (39) over (56) over 87,338 86,356 982 under
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Appendix B Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 9 29/12/22 Over / Under 29/12/22 29/12/22 Service Departments :- £m £m £m £m £m £m Position Before Transfers to Reserves 396.815 395.315 1.500 under 273.544 272.390 1.154 under Transfers to Reserves as at 29 December 2022 0.000 1.500 (1.500) over 0.000 1.154 (1.154) over Position After Transfers to Reserves at 29 December 2022 396.815 396.815 0.000 under 273.544 273.544 0.000 under Period Ended 29 December 2022 (No 10) Education Resources Revenue Budget Monitoring Statement South Lanarkshire Council 5
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Education Resources Variance Analysis 2022/23 (Period 10) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 682k under APT&C Basic / Superannuation / National Insurance - 723k under Schools - 723k under The underspend mainly relates to Early Years posts and is the result of staff turnover and the timing of recruitment. Supplies and Services 986k under Aids for Clients - (48k) over Schools - (48k) over This overspend is due to the increased demand and cost for new equipment required by children in school with complex physical needs. Materials / Materials, Apparatus and Equipment - (92k) over Schools - (92k) over The overspend is due to additional cost of per capita expenditure reflecting the growth in pupil numbers. Pupil Equity Fund - 1,154k under Schools - 1,154k under The underspend reflects the profile of Pupil Equity Fund (PEF) spend and commitment across the academic year in line with school improvement plans and will therefore be carried forward to 2023/2024, to be used in the April to June 2023 school session. The projected carry forward at 31 March 2023 is £1.500m.
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (1,328k) over Pupil Transport - Strathclyde Passenger Transport - (1,203k) over Schools - (1,203k) over This is a demand led service and reflects the volume of children requiring mainstream transport to school and increased costs. Pupil Transport - Other - (125k) over Schools - (125k) over This is a demand led service and reflects the volume of children requiring mainstream transport to school and increased costs. Administration 140k under Conferences - 41k under Schools - 41k under The underspend relates to expenditure on Early Years partner conferences being lower than anticipated to date. Training - 77k under Schools - 77k under The underspend relates an adjustment to training costs in relation to 21/22 for Early Years. Payments to Other Bodies (593k) over Other Local Authorities - (170k) over Schools - (170k) over The overspend is due to an increase in placements within other local authorities and will be offset by an over recovery of income from other local authorities for placements within South Lanarkshire Council establishments.
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Other Bodies (cont) Payment to Other Bodies - 487k under Schools - 487k under The underspend is partly due to less than anticipated core Early Years spend to date including cross boundary charges to other local authorities. Independent School Places - (923k) over Schools - (923k) 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. Transfer Payments 96k under Footwear and Clothing Grants - 96k under Schools - 96k under The underspend reflects lower than anticipated expenditure on footwear and clothing grants during the financial year. Income 1,182k over recovered Contributions from Other Bodies - 330k over recovered Schools - 330k over recovered The over recovery reflects greater than budgeted grant income and contributions across the Resource to date including within the Curriculum and Quality Improvement and Youth, Family and Community Learning Services.
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont) Early Years Fees - 862k over recovered Schools - 862k 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 6 PERIOD 7 PERIOD 8 PERIOD 10 PERIOD 10 PERIOD 10 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 BASIC 163,206 0 0 0 117,668 117,668 0 TEACHERS SUPERANNUATION 37,759 0 0 0 26,639 26,639 0 TEACHERS NI 18,527 0 0 0 13,781 13,781 0 DAILY TEACHERS BASIC 1,730 0 0 0 1,711 1,711 0 TEACHERS TRAINING 406 0 0 0 189 189 0 APT&C BASIC 66,249 197 under 232 under 280 under 47,906 47,340 566 under APT&C SUPERANNUATION 12,132 53 under 63 under 66 under 9,208 9,101 107 under APT&C NIC 5,156 73 under 82 under 85 under 3,810 3,760 50 under SESSIONAL WORK 211 0 0 0 210 210 0 TRAVEL AND SUBSISTANCE 177 0 0 0 83 83 0 OTHER EMPLOYEE COSTS 531 0 0 0 172 199 (27) over PENSION INCREASES 434 13 under 16 under 18 under 325 301 24 under PREMATURE RETIRALS 4,660 (14) over (15) over (15) over 3,495 3,524 (29) over ADDITIONAL PENSION COSTS 0 (7) over (7) over (9) over 0 9 (9) over EMPLOYEE COSTS 311,178 315 under 371 under 425 under 225,197 224,515 682 under PROPERTY COSTS RATES 14,949 0 0 0 14,421 14,421 0 SCOTTISH WATER - METERED (DRAINAGE) CHARGES 1,089 0 0 0 686 686 0 SCOTTISH WATER - METERED CHARGES 744 0 0 0 455 455 0 RENT 256 (5) over (7) over 0 176 191 (15) over SERVICE CHARGE 46 0 0 0 33 33 0 PROPERTY INSURANCE 483 0 (2) over (2) over 483 485 (2) over SECURITY COSTS 73 0 0 0 65 68 (3) over REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 61 0 0 0 15 15 0 LIFE CYCLE MAINTENANCE 2 0 0 0 2 2 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 64 0 0 0 64 64 0 ADAPTIONS - INTERNAL CONTRACTORS 231 0 0 0 222 231 (9) over ELECTRICITY - CONTRACT 5,236 0 0 0 2,234 2,234 0 GAS 4,281 0 0 0 2,273 2,273 0 HEATING OIL 114 0 0 0 97 97 0 SOLID FUEL 206 0 0 0 37 37 0 JANITOR SERVICE 76 0 0 0 83 76 7 under JANITORIAL SUPPLIES 8 0 0 0 0 0 0 CLEANING CONTRACT 674 0 0 0 674 674 0 CLEANING OUTWITH CONTRACT 12 0 0 0 9 0 9 under CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 493 0 0 (3) over 351 351 0 HEALTH & HYGIENE MATERIALS 37 0 0 0 15 15 0 WINDOW CLEANING 2 0 0 0 2 0 2 under STEWARD SERVICE 1 0 0 0 0 0 0 REFUSE UPLIFT 18 0 0 0 18 18 0 REMOVAL & STORAGE COSTS 2 0 0 0 2 2 0 OTHER PROPERTY COSTS 137 0 0 0 75 75 0 OFFICE ACCOM-FACILITIES MANAGEMENT 4 0 0 0 4 4 0 ACCOMMODATION RECHARGE TO USERS 882 0 0 0 882 882 0 PROPERTY COSTS 30,181 (5) over (9) over (5) over 23,378 23,389 (11) over
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 8 PERIOD 10 PERIOD 10 PERIOD 10 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 244 0 0 0 233 244 (11) over COMPUTER EQUIPMENT RENTAL 1 0 0 0 1 0 1 under I.T. EQUIPMENT MAINT-CONTRACT 3,418 0 0 0 2,392 2,392 0 I.T. ELECTRONIC MESSAGING 33 0 0 0 18 21 (3) over EQUIPMENT, APPARATUS AND TOOLS 89 0 0 0 68 67 1 under SMALL TOOLS 6 0 0 0 6 6 0 AIDS FOR CLIENTS 122 0 0 (11) over 64 112 (48) over ADAPTATIONS FOR CLIENTS 9 0 0 0 9 9 0 SUPPLIES FOR CLIENTS 1 0 0 0 0 0 0 FURNITURE - OFFICE 49 0 0 0 49 49 0 FURNITURE - GENERAL 128 0 0 0 73 73 0 FURNISHINGS (INCL. CROCKERY & LINEN) 17 0 0 0 17 17 0 MATERIALS 29 0 0 0 25 25 0 MATERIALS, APPARATUS AND EQUIPMENT 2,549 0 0 1 under 1,491 1,583 (92) over PUPIL EQUITY FUNDING 3,872 0 0 0 1,153 (1) 1,154 under SAC FUNDING 459 0 0 0 0 0 0 LIBRARY/RESOURCE CENTREMATERIALS 78 0 0 0 51 51 0 AUDIO VISUAL 22 0 0 0 22 22 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 23 0 0 0 22 22 0 TV LICENCES - EDUCATION 25 0 0 0 6 6 0 FOODSTUFFS - GENERAL 90 0 0 0 88 88 0 PROTECTIVE CLOTHING & UNIFORMS 91 0 0 2 under 91 91 0 OTHER SUPPLIES AND SERVICES 63 0 0 0 50 35 15 under HEALTH AND SAFETY 149 0 0 0 1 1 0 CATERING - CONTRACT 2,986 30 under 30 under 30 under 2,575 2,601 (26) over CATERING - OUTWITH CONTRACT 10 0 0 0 3 8 (5) over CATERING - EXTERNAL 22 0 0 0 21 21 0 ARTIST FEES / PERFORMING ARTS / ENTERTA 8 0 0 0 8 8 0 DELIVERY CHARGE 7 0 0 0 5 5 0 SUPPLIES AND SERVICES 14,600 30 under 30 under 22 under 8,542 7,556 986 under
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 8 PERIOD 10 PERIOD 10 PERIOD 10 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 TRANSPORT AND PLANT POOL CAR CHARGES-RENTAL 25 0 0 0 25 25 0 OTHER TRANSPORT COSTS 3 0 0 0 0 0 0 INSURANCE 3 0 0 0 3 3 0 FLEET SERVICE CHARGES - SCHEDULED MAINTENANCE 23 0 0 0 0 0 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 27 0 0 0 23 23 0 FLEET SERVICE CHARGES - LEASING 46 0 0 0 44 44 0 FLEET SERVICE CHARGES - HIRED VEHICLES 18 0 0 0 15 15 0 FLEET SERVICE CHARGES - ROAD FUND LICENCES/MOT 4 0 0 0 3 3 0 FLEET SERVICE CHARGES - FUEL 123 0 0 0 87 87 0 FLEET SERVICE CHARGES - DRIVERS 1,289 0 0 0 1,243 1,243 0 FLEET SERVICE CHARGES - BUS ESCORTS 425 0 0 0 288 288 0 HIRE OF EXTERNAL VEHICLES 155 0 0 0 152 152 0 HIRE OF SKIPS 11 0 0 0 11 11 0 EXTERNAL TRANSPORT CONTRACT 3 0 0 0 3 3 0 PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 6,191 (166) over (154) over 0 3,394 3,394 0 PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 6,086 (183) over (318) over (614) over 4,563 5,766 (1,203) over PUPIL TRANSPORT - OTHER 165 0 0 (78) over 124 249 (125) over TRANSPORT AND PLANT 14,597 (349) over (472) over (692) over 9,978 11,306 (1,328) over ADMINISTRATION PRINTING AND STATIONERY 574 0 0 0 542 522 20 under TELEPHONES 220 0 0 0 123 128 (5) over MOBILE PHONES 7 0 0 0 1 1 0 ADVERTISING - OTHER 13 0 0 0 7 4 3 under POSTAGES/COURIERS 71 6 under 8 under 10 under 37 33 4 under MEMBERSHIP FEES/SUBSCRIPTIONS 238 0 0 0 237 237 0 INSURANCE 78 0 0 0 76 76 0 MEDICAL COSTS 21 0 0 0 21 21 0 LEGAL EXPENSES 1 0 0 0 1 2 (1) over HOSPITALITY / CIVIC RECOGNITION 34 0 0 0 34 34 0 SECURITY UPLIFT FEES 4 0 0 0 4 4 0 OTHER ADMIN COSTS 2 0 0 0 1 0 1 under CONFERENCES - OFFICIALS (incl associated costs) 53 20 under 24 under 28 under 42 1 41 under TRAINING 269 0 0 0 269 192 77 under ADMINISTRATION 1,585 26 under 32 under 38 under 1,395 1,255 140 under
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 8 PERIOD 10 PERIOD 10 PERIOD 10 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 PAYMENT TO OTHER BODIES OTHER LOCAL AUTHORITIES 1,433 (27) over (27) over (27) over 266 436 (170) over SCOTTISH QUALIFICATIONS AUTHORITY 1,563 0 0 (2) over 1,563 1,565 (2) over PAYMENTS TO VOLUNTARY ORGANISATIONS 12 0 0 0 12 12 0 PAYMENTS TO OTHER BODIES 20,321 41 under 36 under 75 under 15,828 15,341 487 under INDEPENDENT SCHOOL PLACES 4,507 (454) over (527) over (549) over 3,240 4,163 (923) over CONTRACT SPEECH THERAPY 678 0 0 0 0 0 0 SCHOOL ACTIVITIES 430 0 0 0 430 430 0 RESEARCH GRANTS - EDUCATION 41 0 0 0 41 41 0 PARENT COUNCILS (PREV.SCHOOL BOARDS) 28 0 0 0 18 3 15 under P.E. FACILITIES 58 0 0 0 3 3 0 ACTIVITIES PROGRAMME 473 0 0 0 296 296 0 COUNSELLING 880 0 0 0 422 422 0 COPYRIGHT AGREEMENT 199 0 0 0 199 199 0 VAT FREE EXCURSIONS - EDUCATION 23 0 0 0 0 0 0 PRIVATE INDIVIDUALS - GENERAL 18 0 0 0 16 16 0 PAYMENT TO OTHER BODIES 30,664 (440) over (518) over (503) over 22,334 22,927 (593) over PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 38,668 0 0 0 25,095 25,095 0 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 2 0 0 0 2 2 0 PAYMENT TO CONTRACTORS 38,670 0 0 0 25,097 25,097 0 TRANSFER PAYMENTS EDUCATION MAINTENANCE ALLOWANCE 633 0 0 0 633 633 0 FOOTWEAR & CLOTHING GRANTS 1,869 0 0 0 1,816 1,720 96 under WORK EXPERIENCE 17 0 0 0 0 0 0 TRANSFER PAYMENTS 2,519 0 0 0 2,449 2,353 96 under FINANCING CHARGES LEASING CHARGES - OPERATIONAL 3 0 0 0 0 0 0 I.T. EQUIPMENT LEASING - CONTRACT 364 0 0 0 237 237 0 FINANCING CHARGES 367 0 0 0 237 237 0 TOTAL EXPENDITURE 444,361 (423) over (566) over (715) over 318,607 318,635 (28) over
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 8 PERIOD 10 PERIOD 10 PERIOD 10 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 INCOME GOVERNMENT GRANT - GAELIC EDUCATION (170) 0 0 0 (170) (170) 0 GOVERNMENT GRANTS - OTHER EDUCATION GRANTS (42,796) 0 0 0 (41,928) (41,918) (10) under rec CONTRIBUTIONS FROM OTHER BODIES (2,111) 37 over rec 43 over rec 46 over rec (1,783) (2,113) 330 over rec FEES AND CHARGES - OTHER LOCAL AUTHORITIES (1,119) 0 0 0 0 0 0 PLAYGROUP ACCOMMODATION CHARGE (10) 0 0 0 0 0 0 EARLY YEARS FEES (373) 386 over rec 523 over rec 668 over rec (249) (1,111) 862 over rec RENTAL INCOME (20) 0 0 0 (11) (11) 0 COURSE FEES (40) 0 0 0 (40) (40) 0 OTHER INCOME (25) 0 0 1 over rec 0 0 0 ACCOMMODATION INCOME FROM USERS (882) 0 0 0 (882) (882) 0 INCOME (47,546) 423 over rec 566 over rec 715 over rec (45,063) (46,245) 1,182 over rec NET EXPENDITURE 396,815 0 0 0 273,544 272,390 1,154 under
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Appendix C Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 9 29/12/22 Over / Under 29/12/22 29/12/22 Service Departments :- £m £m £m £m £m £m Finance Services - Strategy 2.129 2.141 (0.012) over 2.610 2.592 0.018 under Finance Services - Transactions 23.530 23.036 0.494 under 19.066 18.561 0.505 under Audit and Compliance Services 0.376 0.376 0.000 0.463 0.474 (0.011) over Information Technology Services 5.304 5.340 (0.036) over 7.696 7.721 (0.025) over Communications and Strategy Services 3.353 3.504 (0.151) over 2.482 2.579 (0.097) over Administration and Licensing Services 4.274 4.747 (0.473) over 3.568 3.918 (0.350) over Personnel Services 8.792 8.614 0.178 under 8.617 8.657 (0.040) over Position Before Transfers to Reserves 47.758 47.758 0.000 44.502 44.502 0.000 Transfers to Reserves as at 29 December 2022 0.000 0.000 0.000 0.000 0.000 0.000 Position After Transfers to Reserves at 29 December 2022 47.758 47.758 0.000 44.502 44.502 0.000 Period Ended 29 December 2022 (No 10) Finance and Corporate Resources Revenue Budget Monitoring Statement South Lanarkshire Council 5
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Finance and Corporate Resources Variance Analysis 2022/23 (Period 10) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 248k under APT&C Basic / Superannuation / NI - 324k under Finance Services (Transactions) - 326k under The underspend is due to vacant posts within the Service which are being recruited in line with Service requirements. Personnel Services - 210k under The underspend is due to the timing of employability and funded projects. Overtime - (76k) over Finance Services (Transactions) - (55k) over The overspend relates to the costs of managing the staffing requirements of the 24-hour customer call center and overtime incurred in respect of processing Scottish Welfare Fund applications. Supplies and Services (76k) over Computer Equipment Purchase - (44k) over IT Services - (46k) over Finance Services These overspends reflect the costs of various IT purchases for such items as software for digital signatures, case management and time recording software. Other Supplies and Services – (51k) over Personnel Services – (30k) over This is costs associated with one-off purchases in relation to training materials.
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Subjective Head Variance Subjective line Service / amount Explanation Administration Costs (219k) over Membership Fees/Subscriptions (54k) over Medical costs (63k) over Other Admin Costs 74k under Members (45k) over Administration, Legal and Licensing (52k) over. Personnel Services – (62k) over Finance Services (Transactions) – 74k under Administration, Legal and Licensing (45k) over Higher than anticipated spend has been incurred in relation to membership fees / subscriptions and will be managed within the overall Resource outturn. This overspend is in relation to the level of medical referrals and the resultant costs experienced to date. This underspend reflects the timing of spend on Child Bridging payments. This reflects the timing of spend on this budget area. Training - (59k) over Personnel Services - (55k) over This overspend is in relation to costs associated with employability projects and is offset by additional income. Payment to Other Bodies (76k) Over Payments to other bodies (84k) Over Personnel services – (84k) Over The overspend in Payments to Other Bodies is the timing of spend in relation to the Youth Guarantee Programme.
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Subjective Head Variance Subjective line Service / amount Explanation Transfer Payments 1.527m under Rent Allowance – 207k under / Rent Rebates – 1,320k under Finance Services (Transactions) 207k under / Finance Services (Transactions) 1,320k under The underspend in Transfer Payments reflects the demand lead spend on Rent Allowance and Rent Rebates and is offset by an under- recovery of Income. Income (1.431m) under recovered Fees and Charges - General - (28k) under recovered Rent Rebates Subsidy (1,353k) under recovered / Rent Allowance Subsidy (110k) Under recovered National Checking Service (49k) Under recovered Fees and Charges – Departments of the Authority – (32k) Under recovered Administration, Legal and Licensing - (43k) under recovered Finance services (Transactions) (1,353k) under recovered / Finance services (transactions) (110k) under recovered Administration, Legal and Licensing (49k) Under recovered Communications and Strategy – (32k) Under recovered This under recovery is within Legal Services and reflects the current levels of fee income to date. The underspend in Transfer Payments reflects the demand lead spend on Rent Allowance and Rent Rebates and is offset by an under- recovery of Income. The under recovery is due to this service no longer being provided. The under recovery reflects lower than anticipated income form recharges to other resources, offset by a reduction in expenditure * The underlined variances represent new variances since the last report
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REVISED REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 7 PERIOD 8 ANNUAL PERIOD 10 PERIOD 10 PERIOD 10 BUDGET VARIANCE Over/ VARIANCE Over/ BUDGET ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 AMOUNT Under AMOUNT Under SLC 22/23 2 TO DATE TO DATE AMOUNT Under EMPLOYEE COSTS APT & C BASIC 29,086 243 under 235 under 29,086 21,179 20,757 422 under APT & C OVERTIME 171 (93) over (94) over 171 115 191 (76) over APT & C SUPERANNUATION 5,525 56 under 63 under 5,525 3,985 3,956 29 under APT & C NIC 2,752 (11) over (19) over 2,752 2,020 2,147 (127) over MANUAL BASIC 15 2 under 1 under 15 11 30 (19) over TRAVEL AND SUBSISTANCE 29 5 under 5 under 29 20 18 2 under OTHER EMPLOYEE COSTS 25 8 under (1) over 25 14 4 10 under PENSION INCREASES 869 (6) over (8) over 869 715 691 24 under ADDITIONAL PENSION COSTS 0 (8) over (12) over 0 0 17 (17) over EMPLOYEE COSTS 38,472 196 under 170 under 38,472 28,059 27,811 248 under PROPERTY COSTS RATES 42 3 under 21 under 42 (17) 8 (25) over SCOTTISH WATER - METERED CHARGES 3 4 under 3 under 3 2 (1) 3 under RENT 50 11 under 12 under 50 31 17 14 under SERVICE CHARGE 1 (7) over (7) over 1 1 8 (7) over PROPERTY INSURANCE 1 0 1 under 1 1 0 1 under SECURITY COSTS 129 9 under 9 under 129 78 63 15 under REPAIRS & MAINTENANCE - INTERNAL CONTRATOR 0 (1) over (1) over 0 0 1 (1) over REPAIRS & MAINTENANCE - EXTERNAL CONTRATOR 0 0 0 0 0 3 (3) over ELECTRICITY - CONTRACT 22 18 under 22 under 22 16 (10) 26 under GAS 12 6 under 7 under 12 8 0 8 under FIXTURE & FITTINGS 1,557 0 0 1,557 1,296 1,296 0 HEALTH & HYGIENE MATERIALS 0 (1) over (1) over 0 0 1 (1) over REFUSE UPLIFT 1 0 1 under 1 1 0 1 under REMOVAL & STORAGE COSTS 0 (1) over (2) over 0 0 2 (2) over OTHER PROPERTY COSTS 13 (1) over (3) over 13 10 3 7 under PROPERTY COSTS 1,831 40 under 62 under 1,831 1,427 1,391 36 under
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REVISED REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 7 PERIOD 8 ANNUAL PERIOD 10 PERIOD 10 PERIOD 10 BUDGET VARIANCE Over/ VARIANCE Over/ BUDGET ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 AMOUNT Under AMOUNT Under SLC 22/23 2 TO DATE TO DATE AMOUNT Under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 3,835 (24) over (37) over 3,835 2,735 2,779 (44) over COMPUTER EQUIPMENT MAINTENANCE 2,073 0 3 under 2,073 1,787 1,762 25 under I.T. EQUIPMENT MAINT - CONTRACT 589 (7) over (9) over 589 395 408 (13) over I.T. ELECTRONIC MESSAGING 128 1 under 13 under 128 32 1 31 under EQUIPMENT, APPARATUS AND TOOLS 159 3 under 0 159 92 91 1 under SMALL TOOLS 0 0 0 0 0 5 (5) over ADAPTATIONS FOR CLIENTS 0 0 (1) over 0 0 1 (1) over SUPPLIES FOR CLIENTS 219 1 under 0 219 131 131 0 FURNITURE - OFFICE 1 (3) over (5) over 1 0 5 (5) over MATERIALS 112 (2) over (4) over 112 79 79 0 MATERIALS, APPARATUS AND EQUIPMENT 0 (1) over (1) over 0 0 1 (1) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 7 1 under 3 under 7 4 2 2 under FOODSTUFFS - GENERAL 25 (7) over 2 under 25 7 8 (1) over PROTECTIVE CLOTHING & UNIFORMS 4 1 under 1 under 4 1 1 0 OTHER SUPPLIES AND SERVICES 5,052 (16) over 31 under 5,052 3,042 3,093 (51) over CATERING - OUTWITH CONTRACT 6 0 (1) over 6 4 8 (4) over OUTSOURCED MAIL 144 (7) over (10) over 144 89 97 (8) over FREE SCHOOL MEALS - COVID 19 0 0 0 0 0 2 (2) over SUPPLIES AND SERVICES 12,354 (60) over (15) over 12,354 8,398 8,474 (76) over TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 0 0 0 0 0 0 POOL CAR CHARGES - RENTAL 25 0 2 under 25 8 9 (1) over POOL CAR CHARGES - FUEL 5 3 under 3 under 5 3 0 3 under FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 1 (1) over (1) over 1 1 1 0 FLEET SERVICE CHARGES - ASSET MODIFICATIONS 0 0 0 0 0 0 0 FLEET SERVICE CHARGES - LEASING 5 1 under 1 under 5 3 1 2 under FLEET SERVICE CHARGES - FUEL 1 0 0 1 1 0 1 under FLEET SERVICE CHARGES - DRIVERS 36 0 0 36 28 31 (3) over PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 0 0 0 0 0 1 (1) over TRANSPORT AND PLANT 73 3 under 5 under 73 44 43 1 under
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REVISED REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 7 PERIOD 8 ANNUAL PERIOD 10 PERIOD 10 PERIOD 10 BUDGET VARIANCE Over/ VARIANCE Over/ BUDGET ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 AMOUNT Under AMOUNT Under SLC 22/23 2 TO DATE TO DATE AMOUNT Under ADMINISTRATION PRINTING AND STATIONERY 536 6 under 5 under 536 240 262 (22) over TELEPHONES 1,569 16 under (1) over 1,569 916 914 2 under MOBILE PHONES 179 1 under 4 under 179 111 101 10 under ADVERTISING - RECRUITMENT 28 (11) over (11) over 28 28 39 (11) over ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 1 0 0 1 0 0 0 ADVERTISING - OTHER 123 (1) over 1 under 123 84 82 2 under POSTAGES/COURIERS 945 (32) over (39) over 945 534 562 (28) over SMS MESSAGING 10 (4) over (4) over 10 7 6 1 under MEMBERSHIP FEES/SUBSCRIPTIONS 220 (8) over (10) over 220 158 212 (54) over INSURANCE 140 0 (2) over 140 140 140 0 MEDICAL COSTS 215 1 under 2 under 215 202 265 (63) over LEGAL EXPENSES 171 (4) over 9 under 171 79 83 (4) over HOSPITALITY / CIVIC RECOGNITION 30 (1) over 0 30 1 22 (21) over PAYPOINT AGENCY FEES 70 (5) over 5 under 70 50 47 3 under SECURITY UPLIFT FEES 2 0 1 under 2 1 1 0 OTHER ADMIN COSTS 2,076 2 under (1) over 2,076 1,980 1,906 74 under MEMBERS ALLOWANCES 1,788 0 0 1,788 1,281 1,326 (45) over CONFERENCES - MEMBERS (incl associated costs) 9 0 0 9 2 4 (2) over CONFERENCES - OFFICIALS (incl associated costs) 11 4 under 5 under 11 4 2 2 under TRAINING 806 (24) over (36) over 806 587 646 (59) over VOLUNTEERS' EXPENSES 0 (2) over (3) over 0 0 4 (4) over INTERNAL SUPPORT SERVICES ALLOCATION 42 0 0 42 0 0 0 ADMINISTRATION 8,971 (62) over (75) over 8,971 6,405 6,624 (219) over PAYMENT TO OTHER BODIES MANAGEMENT AND TECHNOLOGY TRAINING GRANT 84 0 (2) over 84 68 52 16 under YOUTH EMPLOYMENT TRAINING INITIATIVE 240 0 0 240 87 87 0 GRANTS TO VOLUNTARY ORGANISATIONS 678 0 0 678 550 550 0 PAYMENTS TO OTHER BODIES 8,371 1 under (17) over 8,371 4,600 4,684 (84) over EXTERNAL AUDIT FEES 516 0 0 516 353 359 (6) over PRIVATE INDIVIDUALS - GENERAL 1 (1) over (1) over 1 0 2 (2) over PAYMENT TO OTHER BODIES 9,890 0 (20) over 9,890 5,658 5,734 (76) over PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 28 12 under 12 under 28 0 3 (3) over PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 231 1 under 1 under 231 223 215 8 under PAYMENT TO CONTRACTORS 259 13 under 13 under 259 223 218 5 under
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REVISED REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 7 PERIOD 8 ANNUAL PERIOD 10 PERIOD 10 PERIOD 10 BUDGET VARIANCE Over/ VARIANCE Over/ BUDGET ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 AMOUNT Under AMOUNT Under SLC 22/23 2 TO DATE TO DATE AMOUNT Under TRANSFER PAYMENTS RENT ALLOWANCE 23,581 0 0 23,581 19,047 18,840 207 under RENT REBATES 41,606 0 0 41,606 29,292 27,972 1,320 under TRANSFER PAYMENTS 65,187 0 0 65,187 48,339 46,812 1,527 under FINANCING CHARGES LEASING CHARGES - OPERATIONAL 1 0 0 1 (1) 0 (1) over I.T. EQUIPMENT LEASING-CONTRACT 1,229 (44) over (36) over 1,229 935 949 (14) over FINANCING CHARGES 1,230 (44) over (36) over 1,230 934 949 (15) over TOTAL EXPENDITURE 138,267 86 under 104 under 138,267 99,487 98,056 1,431 under INCOME NON RELEVANT GOVERNMENT GRANT (850) 0 0 (850) (828) (828) 0 STATUTORY ADDITIONS - COST OF COLLECTION (815) 0 0 (815) (563) (718) 155 over rec RENT REBATES SUBSIDY (37,191) 0 0 (37,191) (27,407) (26,054) (1,353) under rec RENT ALLOWANCE SUBSIDY (23,067) 0 0 (23,067) (16,614) (16,504) (110) under rec DWP SUBSIDY (1,170) 0 0 (1,170) (893) (902) 9 over rec CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (85) 0 10 over rec (85) (85) (133) 48 over rec CONTRIBUTIONS FROM OTHER BODIES (3,801) (3) under rec (7) under rec (3,801) (1,062) (1,062) 0 LOTTERY GRANTS 0 0 0 0 0 0 0 ESF GRANT (739) 17 over rec 21 over rec (739) 0 (20) 20 over rec SALES - DEPARTMENTS OF THE AUTHORITY (32) 0 0 (32) 0 0 0 FEES AND CHARGES - GENERAL (4,393) (4) under rec (44) under rec (4,393) (2,426) (2,398) (28) under rec CHARGES TO HEALTH BOARDS (38) 0 0 (38) 0 0 0 FEES AND CHARGES - OTHER BODIES (221) (10) under rec 5 over rec (221) (169) (167) (2) under rec FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,612) (1) under rec (35) under rec (2,612) (1,565) (1,533) (32) under rec RENTAL INCOME (2) (1) under rec (1) under rec (2) 0 0 0 BIRTH REGISTRATION (35) (5) under rec (9) under rec (35) (25) (16) (9) under rec DEATH REGISTRATION (71) (3) under rec (9) under rec (71) (49) (45) (4) under rec MARRIAGE STATUTORY FEES (98) 0 12 over rec (98) (94) (94) 0 EXTRACT ISSUE (96) 7 over rec 4 over rec (96) (67) (67) 0 MARRIAGES (78) (12) under rec (15) under rec (78) (54) (31) (23) under rec CITIZENSHIP CEREMONIES (10) 0 1 over rec (10) (7) (7) 0 NATIONAL CHECKING SERVICE (71) (71) under rec (38) under rec (71) (49) 0 (49) under rec OTHER INCOME (8,361) 0 18 over rec (8,361) (3,029) (2,976) (53) under rec REALLOCATION OF CENTRAL SUPPORT COSTS (6,598) 0 0 (6,598) 0 0 0 REALLOCATION OF SUPPORT COSTS (75) 0 0 (75) 0 0 0 INCOME (90,509) (86) under rec (87) under rec (90,509) (54,986) (53,555) (1,431) under rec NET EXPENDITURE 47,758 0 17 under 47,758 44,501 44,501 0
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Appendix D Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 9 29/12/22 Over / Under 29/12/22 29/12/22 Service Departments :- £m £m £m £m £m £m Housing Services 9.830 9.830 0.000 7.396 7.396 0.000 Property Services 9.315 9.657 (0.342) over 9.678 9.805 (0.127) over Position Before Transfers to Reserves 19.145 19.487 (0.342) over 17.074 17.201 (0.127) over Transfers to Reserves as at 29 December 2022 0.000 0.000 0.000 over 0.000 0.000 0.000 over Position After Transfers to Reserves at 29 December 2022 19.145 19.487 (0.342) over 17.074 17.201 (0.127) over Period Ended 29 December 2022 (No 10) Housing and Technical Resources Revenue Budget Monitoring Statement South Lanarkshire Council 5
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Housing and Technical Resources (excl HRA) Variance Analysis 2022/23 (Period 10) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 130k under APT&C Basic / Overtime / Superannuation / National Insurance – 1,197k under Property Services – 1,182k under The variance relates to vacancies which are actively being recruited in line with Service requirements. Manual Basic / Overtime / Superannuation / National Insurance - (1,068k) over Property Services - (1,040k) over The variance reflects the current level of trade operatives and overtime required to meet service demands. Property Costs (596k) over Service Charge - (269k) over Property Services - (269k) over The overspend relates to the cost of shopping centre service charges which are not recoverable from tenants. Security Costs - 127k under Property Services – 129k under The level of security required varies depending on the workload demands and timing of capital and revenue works. Repairs and Maintenance - Internal Contractor – (47k) over Housing Services - (27k) over The overspend relates to the cost of works on temporary accommodation to meet current demand. This has been managed within the overall service budget. Repairs and Maintenance - External Contractor - (65k) over Property Services - (58k) over The overspend relates to additional energy efficiency works required for the Estates portfolio.
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont) Electricity - (93k) over Housing Services - (22k) over Property Services - (71k) over This relates to the current market prices for utilities which is currently higher than budget. This relates to the current market prices for utilities which is currently higher than budget. Gas - (44k) over Property Services - (41k) over This relates to the current market prices for utilities which is currently higher than budget. Refuse Uplift - (82k) over Property Services - (80k) over The level of uplifts varies depending on the current workload demands and timing of capital and revenue works. Supplies and Services 2,224k under Materials - 2,063k under Property Services – 2,062k under Expenditure on materials varies depending on the current workload demands and timing of works on a wide variety of capital and revenue works. Computer Equipment Purchase – 79k under Property Services – 85k under The cost of the IT systems within Property Services were lower than anticipated reflecting the age of the current system. A new system is under development.
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont) IT Equipment Maint-Contract – 64k under Property Services – 61k under The cost of the IT systems within Property Services were lower than anticipated reflecting the age of the current system. A new system is under development. Transport and Plant 118k under Fleet Service Charges Vehicle Maintenance – (57k) over Property Services – (53k) over The costs for maintaining vehicles has been higher than budgeted levels. Fleet Service Charges Fuel - (96k) over Property Services - (102k) over Fuel for vehicles is higher than anticipated due to price increases. Hire of External Plant - 144k under Property Services - 144k 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. Hire of Scaffolding – 107k under Property Services - 107k under Expenditure on hires varies depending on the 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 534k under Payments to Private Contractors – 1,134k under Property Services – 1,090k 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. Housing Services – 44k under The underspend relates to commissioned services in the Homelessness budget where expenditure varies according to service requirements. Payments to External Consultants - (600k) over Property Services - (600k) over This overspend reflects the requirement to purchase external professional services within the Projects team, to meet current service demands. Income (2,561k) under recovered Rental Income - (126k) under recovered Property Services - (126k) 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 - (2,338k) under recovered Property Services - (2,338k) 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 6 PERIOD 7 PERIOD 8 PERIOD 10 PERIOD 10 PERIOD 10 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 TEACHERS OVERTIME 0 (1) over (1) over (1) over 0 1 (1) over APT & C BASIC 15,480 412 under 495 under 620 under 11,402 10,566 836 under APT & C OVERTIME 223 2 under 6 under 11 under 164 135 29 under APT & C SUPERANNUATION 3,000 91 under 111 under 132 under 2,207 2,019 188 under APT & C NIC 1,741 64 under 92 under 109 under 1,287 1,143 144 under MANUAL BASIC 18,719 (250) over (292) over (340) over 13,506 14,067 (561) over MANUAL OVERTIME 588 (145) over (178) over (199) over 422 710 (288) over MANUAL SUPERANNUATION 3,603 (41) over (47) over (56) over 2,593 2,694 (101) over MANUAL NIC 2,037 (36) over (42) over (45) over 1,432 1,550 (118) over TRAVEL AND SUBSISTANCE 25 4 under 5 under 5 under 17 10 7 under PENSION INCREASES 575 7 under (2) over 11 under 434 425 9 under ADDITIONAL PENSION COSTS 13 (14) over (14) over (14) over 0 14 (14) over EMPLOYEE COSTS 46,004 93 under 133 under 233 under 33,464 33,334 130 under
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 8 PERIOD 10 PERIOD 10 PERIOD 10 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 PROPERTY COSTS RATES 2,153 18 under (31) over (3) over 2,153 2,174 (21) over SCOTTISH WATER - UNMETERED CHARGES 12 (1) over 0 - (1) over 8 10 (2) over SCOTTISH WATER - METERED CHARGES 241 0 - 4 under 2 under 169 186 (17) over RENT 1,557 (9) over (8) over (24) over 1,364 1,341 23 under SERVICE CHARGE 141 (90) over (178) over (178) over 71 340 (269) over FACTORING CHARGES 9 0 - 0 - 2 under 0 0 0 - OTHER ACCOMMODATION COSTS 2,733 4 under 4 under (14) over 2,037 2,080 (43) over BED AND BREAKFAST 27 10 under 12 under 14 under 20 6 14 under PROPERTY INSURANCE 295 0 - (4) over 1 under 92 91 1 under SECURITY COSTS 299 46 under 80 under 81 under 223 96 127 under GROUND MAINTENANCE 52 0 - (1) over (1) over 0 2 (2) over GROUNDS MAINTENANCE ADDITIONAL WORKS 10 2 under 1 under 1 under 7 6 1 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 3,069 (1) over (3) over (17) over 2,529 2,576 (47) over LIFE CYCLE MAINTENANCE 3,558 3 under (1) over (1) over 3,558 3,559 (1) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 380 (60) over (58) over (74) over 273 338 (65) over HOUSING - RENT FREE ACCOMMODATION 0 (3) over (3) over (3) over 0 3 (3) over HOUSING - RENT W/O UNLET PERIODS 786 (14) over (17) over (33) over 571 611 (40) over HOUSING - RENT W/O BAD PERIODS 817 11 under 5 under 13 under 131 115 16 under ASBESTOS 0 (4) over (4) over (3) over 0 3 (3) over ELECTRICITY - CONTRACT 977 (13) over (7) over 0 - 441 534 (93) over ELECTRICITY - NON CONTRACT 29 0 - 1 under 3 under 21 15 6 under GAS 377 (12) over (13) over (41) over 305 349 (44) over HEATING OIL 12 0 - 0 - 0 - 12 17 (5) over FIXTURE & FITTINGS 1,085 (2) over 4 under 1 under 779 813 (34) over JANITOR SERVICE 164 0 - 0 - 0 - 152 152 0 - CLEANING CONTRACT 407 7 under 2 under 42 under 403 395 8 under CLEANING OUTWITH CONTRACT 0 (10) over (12) over (22) over 0 25 (25) over CLEANING MATERIALS 10 (3) over (3) over (3) over 7 8 (1) over WINDOW CLEANING 2 0 - (1) over (1) over 2 2 0 - PEST CONTROL 6 1 under 1 under 2 under 4 3 1 under REFUSE UPLIFT 405 (33) over (45) over (71) over 296 378 (82) over REMOVAL & STORAGE COSTS 47 (10) over (16) over (15) over 34 39 (5) over OTHER PROPERTY COSTS 511 22 under 24 under 23 under 459 422 37 under OFFICE ACCOM-FACILITIES MANAGEMENT 1,113 0 - 0 - 0 - 1,095 1,113 (18) over ACCOMMODATION RECHARGE TO USERS 33 0 - 0 - 0 - 23 31 (8) over PROPERTY COSTS 21,317 (142) over (267) over (320) over 17,239 17,835 (596) over
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 8 PERIOD 10 PERIOD 10 PERIOD 10 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 475 0 - 7 under 25 under 333 254 79 under COMPUTER EQUIPMENT MAINTENANCE 6 3 under 3 under 5 under 0 0 0 - I.T. EQUIPMENT MAINT-CONTRACT 222 21 under 30 under 50 under 94 30 64 under EQUIPMENT, APPARATUS AND TOOLS 46 16 under 20 under 23 under 34 3 31 under ADAPTATIONS FOR CLIENTS 701 0 - 0 - 0 - 565 570 (5) over FURNITURE - OFFICE 0 (1) over (1) over (1) over 0 1 (1) over FURNITURE - GENERAL 0 (4) over (4) over (11) over 0 15 (15) over FURNISHINGS 0 (9) over (13) over (15) over 0 16 (16) over MATERIALS 12,763 1,675 under 1,885 under 1,264 under 9,576 7,513 2,063 under AUDIO VISUAL 10 0 - 1 under 1 under 7 7 0 - PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 3 0 - 0 - 0 - 2 0 2 under TV LICENCES - EDUCATION 1 (1) over 0 - 0 - 1 1 0 - FOODSTUFFS - GENERAL 2 0 - 0 - 0 - 0 1 (1) over PROTECTIVE CLOTHING & UNIFORMS 44 6 under 7 under 8 under 30 22 8 under OTHER SUPPLIES AND SERVICES 254 11 under 26 under 27 under 172 153 19 under HEALTH AND SAFETY 1 0 - 0 - 1 under 1 3 (2) over CATERING - CONTRACT 1 0 - 0 - 0 - 0 0 0 - OUTSOURCED MAIL 0 (2) over (2) over (2) over 0 2 (2) over DELIVERY CHARGE 0 0 - 0 - (1) over 0 1 (1) over BULK BUYING DISCOUNT 0 1 under 1 under 1 under 0 (1) 1 under SUPPLIES AND SERVICES 14,529 1,716 under 1,960 under 1,375 under 10,815 8,591 2,224 under
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 8 PERIOD 10 PERIOD 10 PERIOD 10 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 TRANSPORT AND PLANT PURCHASE OF PLANT 125 (25) over (31) over (32) over 109 142 (33) over FLEET SERVICES - FUEL 0 (10) over (10) over (12) over 0 15 (15) over FLEET SERVICES - VEHICLE HIRE 41 0 - 0 - 0 - 31 27 4 under POOL CAR RECHARGE - RENTAL CHARGE 146 (10) over 0 - (14) over 102 106 (4) over POOL CAR RECHARGE - FUEL 26 6 under 9 under 10 under 12 0 12 under POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 - 0 - 0 - 1 0 1 under TRANSPORT INSURANCE 44 20 under 23 under (17) over 33 44 (11) over PLANT SERVICES 7 1 under 0 - 1 under 5 5 0 - FLEET SERVICE CHARGES VEHICLE MAINTENANCE 329 (9) over (6) over (9) over 246 303 (57) over FLEET SERVICE CHARGES UNSCHEDULED LABOUR 1 0 - 0 - 0 - 1 0 1 under FLEET SERVICE CHARGES PLANT MAINTENANCE 7 (5) over (4) over (6) over 6 10 (4) over FLEET SERVICE CHARGES ASSET MODIFICATIONS 15 5 under 6 under 7 under 11 2 9 under FLEET SERVICE CHARGES LEASING 1,397 (6) over (2) over 44 under 1,031 1,019 12 under FLEET SERVICE CHARGES HIRED VEHICLES 201 4 under 3 under 10 under 83 66 17 under FLEET SERVICE CHARGES CONTRACT HIRE 48 8 under 14 under 23 under 35 7 28 under FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 116 (5) over (6) over (7) over 106 129 (23) over FLEET SERVICE CHARGES FUEL 860 (54) over (73) over (91) over 652 748 (96) over HIRE OF EXTERNAL PLANT 257 86 under 99 under 117 under 188 44 144 under HIRE OF SCAFOLDING 1,077 29 under 16 under (9) over 769 662 107 under HIRE OF SKIPS 33 (1) over 9 under 21 under 24 0 24 under TAXI CHARGES - CONTRACTED 12 2 under 3 under 2 under 6 4 2 under TRANSPORT AND PLANT 4,743 36 under 50 under 38 under 3,451 3,333 118 under ADMINISTRATION PRINTING AND STATIONERY 83 6 under 8 under 3 under 60 52 8 under TELEPHONES 94 17 under 22 under 28 under 69 35 34 under MOBILE PHONES 42 16 under 18 under 21 under 31 11 20 under ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 7 0 - 0 - 0 - 0 0 0 - ADVERTISING - OTHER 6 2 under 3 under 3 under 3 0 3 under POSTAGES/COURIERS 21 (9) over (14) over (12) over 14 32 (18) over MEMBERSHIP FEES/SUBSCRIPTIONS 13 (1) over (22) over (38) over 10 17 (7) over INSURANCE 216 0 - (12) over (10) over 207 210 (3) over MEDICAL COSTS 16 (1) over (2) over (5) over 11 21 (10) over LEGAL EXPENSES 16 (21) over (20) over (22) over 4 28 (24) over PETTY OUTLAYS 12 (4) over (3) over (2) over 9 10 (1) over HOSPITALITY / CIVIC RECOGNITION 2 1 under 1 under 1 under 1 0 1 under PAYPOINT AGENCY FEES 0 0 - 0 - 0 - 0 1 (1) over OTHER ADMIN COSTS 13 0 - 0 - 1 under 6 3 3 under TRAINING 0 0 - (6) over (6) over 0 8 (8) over INTERNAL SUPPORT SERVICES ALLOCATION 457 0 - 0 - 0 - 320 320 0 - CENTRAL ADMINISTRATION 2,749 0 - 0 - 0 - 0 0 0 - ADMINISTRATION 3,747 6 under (27) over (38) over 745 748 (3) over
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 8 PERIOD 10 PERIOD 10 PERIOD 10 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 PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 1,917 22 under 25 under 27 under 1,394 1,441 (47) over PAYMENTS TO OTHER BODIES 1,192 (7) over (8) over (8) over 610 558 52 under SUPPORTING PEOPLE INTERNAL PROVIDER 1,129 0 - (5) over (7) over 869 932 (63) over SUPPORTING PEOPLE EXTERNAL PROVIDER 726 1 under 5 under 11 under 548 453 95 under HOUSING ADMINISTRATION 1,170 0 - 0 - 0 - 900 900 0 - ASSISTANCE TO HOME OWNERS 2,264 0 - 0 - 0 - 1,419 1,419 0 - PRIVATE INDIVIDUALS - GENERAL 539 (14) over (18) over (20) over 514 545 (31) over PAYMENT TO OTHER BODIES 8,937 2 under (1) over 3 under 6,254 6,248 6 under PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 18,525 (74) over 155 under 626 under 13,294 12,160 1,134 under PAYMENT TO EXTERNAL CONSULTANTS 306 (281) over (339) over (368) over 83 683 (600) over PAYMENT TO CONTRACTORS 18,831 (355) over (184) over 258 under 13,377 12,843 534 under FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 152 (20) over (19) over 2 under 119 99 20 under INTEREST ON REVENUE BALANCES 2 1 under 1 under 1 under 1 0 1 under FINANCING CHARGES 154 (19) over (18) over 3 under 120 99 21 under TOTAL EXPENDITURE 118,262 1,337 under 1,646 under 1,552 under 85,465 83,031 2,434 under INCOME CONTRIBUTIONS FROM OTHER BODIES (1,250) 0 - 17 over rec 18 over rec (864) (860) (4) under rec SALES - DEPARTMENTS OF THE AUTHORITY (460) 0 - 1 over rec 2 over rec 0 (1) 1 over rec FEES AND CHARGES - GENERAL (592) (2) under rec (2) under rec (5) under rec (344) (300) (44) under rec FEES AND CHARGES - DEPARTMENTS OF THE A (48) 0 - 0 - 0 - 0 0 0 - RENTAL INCOME (4,775) (124) under rec (124) under rec (178) under rec (3,382) (3,256) (126) under rec HOUSE RENTS (5,494) (6) under rec (13) under rec (4) under rec (3,678) (3,672) (6) under rec OTHER INCOME (2,736) 28 over rec 20 over rec 18 over rec (1,744) (1,710) (34) under rec REALLOCATION OF CENTRAL SUPPORT COSTS (876) 0 - 0 - 0 - 0 0 0 - REALLOCATION OF SUPPORT COSTS (1,629) (5) under rec (10) under rec (11) under rec (687) (677) (10) under rec RECOVERY FROM CAPITAL (42,986) (4,032) under rec (4,608) under rec (5,058) under rec (29,325) (20,726) (8,599) under rec RECHARGES - DEPARTMENTS OF AUTHORITY (37,690) 2,309 over rec 2,439 over rec 2,890 over rec (28,292) (33,451) 5,159 over rec DEPARTMENTS OF AUTHORITY (99) 495 over rec 634 over rec 776 over rec (75) (1,177) 1,102 over rec YEAR END T/FER TO BALANCE SHEET (482) 0 - 0 - 0 - 0 0 0 - INCOME (99,117) (1,337) under rec (1,646) under rec (1,552) under rec (68,391) (65,830) (2,561) under rec NET EXPENDITURE 19,145 0 - 0 - 0 - 17,074 17,201 (127) over
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Appendix E Housing and Technical Resources - HRA Variance Analysis 2022/23 (Period 10) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 290k under APT&C - Basic / Overtime / Superannuation / National Insurance - 277k under HRA The variance relates to vacancies, which are being actively recruited or being held whilst service requirements are determined. Property Costs (1,941k) over Repairs and Maintenance - Internal and External Contractor - (1,553k) over HRA The net overspend reflects the current demand for repairs and continuing high cost and volume of voids. Housing - Rent Free Accommodation - (58k) over HRA The overspend reflects the volume of discretionary rent periods awarded during the year, which is demand led. Housing - Rent W/O Unlet Periods - (64k) over HRA This budget is demand led and the overspend reflects the current pressure in void properties. Electricity / Gas / Heating Oil / Solid Fuel – (210k) over HRA The overspend reflects the current demand and price. Cleaning Contract - (79k) over HRA This overspend is due to inflationary price increases. Administration Costs 49k under Legal Expenses - 43k under HRA This budget is demand led and the underspend reflects the lower than anticipated levels of 5
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Subjective Head Variance Subjective line Service / amount Explanation eviction actions during the year. Income 1,655k over recovered House Rents - 277k over recovered HRA The over recovery is due to the timing of new builds which completed ahead of the anticipated profiles. Year End Transfer to the Balance Sheet – 1,378k over recovered HRA The net overspend in the Service means a Transfer from Reserves rather than the budgeted Transfer to Reserves. * The underlined variances represent new variances since the last report.
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 6 PERIOD 7 PERIOD 8 PERIOD 10 PERIOD 10 PERIOD 10 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 11,150 49 under 52 under 24 under 8,226 8,055 171 under APT & C OVERTIME 86 (21) over (24) over (26) over 64 97 (33) over APT & C SUPERANNUATION 1,983 (13) over (14) over (16) over 1,464 1,464 0 - APT & C NIC 1,163 51 under 63 under 74 under 896 757 139 under MANUAL OVERTIME 0 0 - 0 - (1) over 0 0 0 - TRAVEL AND SUBSISTANCE 40 13 under 16 under 19 under 29 4 25 under OTHER EMPLOYEE COSTS 0 0 - 0 - (1) over 0 1 (1) over PENSION INCREASES 219 2 under 1 under 1 under 159 161 (2) over ADDITONAL PENSION COSTS 0 (3) over (3) over (3) over 0 9 (9) over EMPLOYEE COSTS 14,641 78 under 91 under 71 under 10,838 10,548 290 under
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 6 PERIOD 7 PERIOD 8 PERIOD 10 PERIOD 10 PERIOD 10 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 PROPERTY COSTS RATES 105 0 - 36 under 36 under 105 124 (19) over SCOTTISH WATER - UNMETERED CHARGES 4 (1) over (1) over (2) over 3 5 (2) over SCOTTISH WATER - METERED CHARGES 8 0 - 0 - (1) over 6 9 (3) over RENT 6 6 under 6 under 6 under 6 0 6 under SERVICE CHARGE 65 (4) over (4) over (4) over 0 2 (2) over OTHER ACCOMMODATION COSTS 31 31 under 31 under 31 under 0 0 0 - PROPERTY INSURANCE 923 0 - 0 - 0 - 923 924 (1) over SECURITY COSTS 55 0 - 0 - 0 - 38 38 0 - GROUND MAINTENANCE 4,257 12 under 9 under 0 - 4,158 4,158 0 - REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 32,392 0 - 0 - 0 - 24,942 26,356 (1,414) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 877 0 - 0 - (3) over 608 747 (139) over HOUSING - RENT FREE ACCOMMODATION 155 (12) over (21) over (29) over 110 168 (58) over HOUSING - RENT W/O UNLET PERIODS 2,354 0 - 0 - 0 - 1,741 1,805 (64) over HOUSING - RENT W/O BAD PERIODS 3,405 0 - 0 - 0 - 575 575 0 - ASBESTOS 139 0 - 0 - 0 - 63 63 0 - EPC 0 0 - (1) over (1) over 0 0 0 - ELECTRICITY - CONTRACT 1,008 0 - 0 - 0 - 328 364 (36) over GAS 301 (49) over (56) over 0 - 158 334 (176) over HEATING OIL 54 1 under 3 under 3 under 33 33 0 - SOLID FUEL 4 1 under 2 under 2 under 2 0 2 under MULTI-STOREY HEAT/LIGHT 0 (1) over (1) over (1) over 0 1 (1) over FIXTURE & FITTINGS 58 (9) over (14) over (8) over 35 49 (14) over JANITOR SERVICE 74 4 under 10 under 16 under 57 30 27 under CLEANING CONTRACT 384 0 - 0 - (79) over 384 463 (79) over CLEANING MATERIALS 60 14 under 16 under 20 under 43 18 25 under WINDOW CLEANING 16 0 - 0 - 3 under 8 9 (1) over PEST CONTROL 122 0 - 0 - (6) over 94 87 7 under REFUSE UPLIFT 0 (16) over (22) over 0 - 0 0 0 - REMOVAL & STORAGE COSTS 14 9 under 9 under 9 under 10 10 0 - OTHER PROPERTY COSTS 35 5 under 4 under 5 under 20 19 1 under PROPERTY COSTS 46,906 (9) over 6 under (3) over 34,450 36,391 (1,941) over
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 6 PERIOD 7 PERIOD 8 PERIOD 10 PERIOD 10 PERIOD 10 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 18 under 34 under 39 under 205 191 14 under COMPUTER EQUIPMENT RENTAL 0 (5) over (5) over (11) over 0 11 (11) over I.T. EQUIPMENT MAINT-CONTRACT 209 (31) over (31) over 0 - 24 24 0 - EQUIPMENT, APPARATUS AND TOOLS 13 (1) over (3) over (1) over 10 13 (3) over AIDS FOR CLIENTS 0 (1) over (2) over (2) over 0 2 (2) over FURNITURE - OFFICE 10 1 under 2 under 3 under 7 5 2 under FURNITURE - GENERAL 0 (1) over (1) over (13) over 0 13 (13) over MATERIALS, APPARATUS AND EQUIPMENT 0 (1) over (1) over (2) over 0 2 (2) over FOODSTUFFS - GENERAL 6 (1) over (1) over (1) over 4 7 (3) over PROTECTIVE CLOTHING & UNIFORMS 12 2 under 3 under 2 under 9 6 3 under LAUNDRY COSTS 16 0 - 1 under 1 under 12 9 3 under OTHER SUPPLIES AND SERVICES 31 (3) over (3) over (1) over 24 24 0 - HEALTH AND SAFETY 15 6 under 8 under 8 under 11 1 10 under SUPPLIES AND SERVICES 609 (17) over 1 under 22 under 306 308 (2) over TRANSPORT AND PLANT POOL CAR RECHARGE - RENTAL CHARGE 26 (15) over (13) over (11) over 27 26 1 under POOL CAR RECHARGE - FUEL 6 2 under 3 under 3 under 4 0 4 under POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 - 1 under 1 under 1 0 1 under FLEET SERVICE CHARGES VEHICLE MAINTENANCE 23 3 under 3 under 3 under 16 13 3 under FLEET SERVICE CHARGES UNSCHEDULED LABOUR 0 0 - 0 - 0 - 0 0 0 - FLEET SERVICE CHARGES LEASING 72 9 under 5 under 15 under 24 24 0 - FLEET SERVICE CHARGES HIRED VEHICLES 34 10 under 13 under 18 under 0 0 0 - FLEET SERVICE CHARGES CONTRACT HIRE 0 (2) over (1) over (2) over 0 3 (3) over FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 8 1 under 2 under 1 under 3 3 0 - FLEET SERVICE CHARGES FUEL 21 2 under 3 under 4 under 11 10 1 under STORAGE 4 2 under 2 under 2 under 3 0 3 under TRANSPORT AND PLANT 195 12 under 18 under 34 under 89 79 10 under
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 6 PERIOD 7 PERIOD 8 PERIOD 10 PERIOD 10 PERIOD 10 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 (8) over (8) over (13) over 44 38 6 under BULK PRINTING 53 0 - (6) over (2) over 36 49 (13) over TELEPHONES 84 (3) over 0 - (1) over 58 55 3 under MOBILE PHONES 27 8 under 10 under 12 under 5 5 0 - ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 22 0 - 0 - 0 - 0 0 0 - ADVERTISING - OTHER 12 5 under 6 under 7 under 0 0 0 - POSTAGES/COURIERS 132 0 - 0 - 0 - 63 63 0 - SMS MESSAGING 0 (2) over (2) over (2) over 0 2 (2) over MEMBERSHIP FEES/SUBSCRIPTIONS 38 2 under 5 under 8 under 28 24 4 under MEDICAL COSTS 25 (6) over (6) over (4) over 18 21 (3) over LEGAL EXPENSES 61 0 - 0 - 0 - 43 0 43 under PETTY OUTLAYS 4 1 under 1 under 1 under 3 2 1 under HOSPITALITY / CIVIC RECOGNITION 0 (1) over (1) over (1) over 0 1 (1) over GIRO BANK AGENCY FEES 9 2 under 3 under 3 under 8 0 8 under PAYPOINT AGENCY FEES 49 0 - 3 under 2 under 22 23 (1) over INTERNET AGENCY FEES 6 3 under 3 under 3 under 4 0 4 under OTHER ADMIN COSTS 15 (12) over (17) over (19) over 1 1 0 - CONFERENCES - OFFICIALS 7 0 - 0 - (1) over 5 5 0 - INTERNAL SUPPORT SERVICES ALLOCATION 5,039 0 - 0 - 0 - 0 0 0 - ADMINISTRATION 5,644 (11) over (9) over (7) over 338 289 49 under PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,964 0 - 0 - 0 - 2,086 2,086 0 - GRANTS TO VOLUNTARY ORGANISATIONS 3 0 - 0 - 0 - 0 0 0 - PAYMENTS TO VOLUNTARY ORGANISATIONS 31 0 - 0 - (2) over 0 2 (2) over PAYMENTS TO OTHER BODIES 32 0 - 0 - 0 - 32 49 (17) over PAYMENT TO OTHER BODIES 3,030 0 - 0 - (2) over 2,118 2,137 (19) over
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 6 PERIOD 7 PERIOD 8 PERIOD 10 PERIOD 10 PERIOD 10 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 PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 80 (10) over (4) over (10) over 80 100 (20) over PAYMENT TO EXTERNAL CONSULTANTS 20 (10) over (20) over (21) over 20 42 (22) over PAYMENT TO CONTRACTORS 100 (20) over (24) over (31) over 100 142 (42) over FINANCING CHARGES INTEREST-DEBT CHARGES 18,325 0 - 0 - 0 - 0 0 0 - I.T. EQUIPMENT LEASING-CONTRACT 67 0 - 0 - 0 - 66 66 0 - CFCR 26,050 0 - 0 - 0 - 26,050 26,050 0 - INTEREST ON REVENUE BALANCES (67) 0 - 0 - 0 - 0 0 0 - FINANCING CHARGES 44,375 0 - 0 - 0 - 26,116 26,116 0 - TOTAL EXPENDITURE 115,500 33 under 83 under 84 under 74,355 76,010 (1,655) over INCOME SALES - DEPARTMENTS OF THE AUTHORITY (1,169) 0 - 0 - 0 - (900) (900) 0 - FEES AND CHARGES - GENERAL (4,523) 0 - 0 - 0 - (2,176) (2,176) 0 - RENTAL INCOME (460) 0 - 0 - 0 - 0 0 0 - HOUSE RENTS (100,503) 0 - 0 - 0 - (71,248) (71,525) 277 over rec LOCK UP RENTS (2,589) 0 - 0 - 0 - (1,922) (1,922) 0 - INSURANCE RECOVERIES (250) 8 over rec 8 over rec 0 - (28) (28) 0 - OTHER INCOME (1,789) 0 - 0 - 0 - (1,135) (1,135) 0 - REALLOCATION OF SUPPORT COSTS (717) 0 - 0 - 0 - 0 0 0 - YEAR END T/FER TO BALANCE SHEET (3,500) (41) under rec (91) under rec (84) under rec (2,691) (4,069) 1,378 over rec INCOME (115,500) (33) under rec (83) under rec (84) under rec (80,100) (81,755) 1,655 over rec NET EXPENDITURE 0 0 - 0 - 0 - (5,745) (5,745) 0 -
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Appendix F Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 9 29/12/22 Over / Under 29/12/22 29/12/22 Service Departments :- £m £m £m £m £m £m Performance and Support Services 7.126 6.447 0.679 under 5.146 4.584 0.562 under Children and Families 43.767 44.923 (1.156) over 31.397 32.314 (0.917) over Adults and Older People 165.044 159.409 5.635 under 108.443 104.628 3.815 under Justice and Substance Misuse 1.120 0.643 0.477 under 1.305 0.950 0.355 under Position Before Transfers to Reserves 217.057 211.422 5.635 under 146.291 142.476 3.815 under Transfers to Reserves as at 29 December 2022 0.000 5.635 (5.635) over 0.000 3.815 (3.815) over Position After Transfers to Reserves at 29 December 2022 217.057 217.057 0.000 146.291 146.291 0.000 Period Ended 29 December 2022 (No 10) Social Work Resources Revenue Budget Monitoring Statement South Lanarkshire Council 5
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Social Work Resources Variance Analysis 2022/23 (Period 10) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 2,892k under Admin and Clerical Staff - 674k under Performance and Support - 367k under This is a result of vacancies which are actively being recruited. Adult and Older People - 264k under This is a result of Scheduling assistant vacancies which are being actively recruited. Managerial Support Specialist – 135k under Performance and Support –157k under Adults and Older People - (143k) over Children and Families – (60k) over This underspend relates to recently new funding for the administration of Adult Disability Payments. The recruitment process is underway. The overspend is a result of turnover being less than anticipated to date and overtime spend to cover the scheduling assistant vacancies in Homecare. The overspend is a result of turnover being less than anticipated to date. Justice - 181k 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.) Basic Grade Social Workers – 1,104k under Children and Families - 341k under This is a result of vacancies which are actively being recruited. Adults and Older People - 719k under This is a result of vacancies which are actively being recruited. Justice – 44k under The overspend is a result of turnover being less than anticipated to date. Instructors - 341k under Adults and Older People - 341k under This underspend relates to vacancies within day care services as a result of some service not being fully operational throughout the year. Care Staff – (967k) over Children and Families - (163k) over The overspend relates to the requirement to cover shifts using overtime in the children’s homes to fulfil staffing rotas. Home Carers – 1,194k under Adults and Older People - (804) over Adults and Older People - 1,194k under This overspend relates to the outcome of a job evaluation process and the additional cost of the payaward. The underspend is a result of vacancies during the year. The anticipated underspend will be moved to Reserves at the year- end.
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont) Other Employee Costs – 513k) under Adults and Older People – 256k under Children and Families – 252k under The underspend is due to new funding for workforce development where recruitment is progressing. The underspend is due to new funding Whole Family Wellbeing Fund where recruitment is progressing. Property costs Supplies and Services 59k under 403k under Electricity – Contract – 320k under Gas – (147k) over Supplies for Clients – 144k under Protective clothing and uniforms – 73k under Adults and Older People – 307k under Adults and Older People – (133k) over Children and Families – 116k under Adult and Older People - 73k under Budget has been set aside for increase in utility costs but due to prepurchase of units, full effect of increase has not yet been realised. Budgets for water, gas and electricity will be realigned in new year. Please see explanation above for electricity The underspend is due to lower than expected demand at this time. This underspend reflects current demand within the Home Care service.
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont) Payment to Other Bodies 403k under 1,991k under Catering - Contract - 152k under Catering – Outwith contract – 58k under Other Committees of the Authority – 502k under Payments to Voluntary Organisations - 1,237k under Adults and Older People – 152k under Adults and Older People – 61k under Children and Families – 502k under Children and Families - 114k under Adults and Older People – 1,025k under There is an underspend as a consequence of building-based day services currently not being fully operational throughout the year. There is an underspend as a consequence of building-based day services currently not being fully operational throughout the year. This underspend relates to a non- recurring underspend in the Whole Family Wellbeing funding where recruitment is progressing and Mental Health funding. This is non-recurring underspend in relation to Supported Accommodation which is being used to fund pressures elsewhere within the Service This is a non-recurring underspend remaining from the £1.2m Carers Act, and will be transferred to Reserves at year- end.
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies (cont.) Payments to Voluntary Organisations - 1,237k under (cont.) Payments to Other Bodies – 334k under Private Individuals General - 115k under Social Work – Foster Parents – (139k) over Social Work – Adoption Allowances – (71k) over Justice – 98k under Children and Families – 263k under Adults and Older People – 39k under Children and Families – 119k under Children and Families – 139k over Children and Families – 71k over This is a non recurring underspend arising from changes to commissioning of services. This underspend relates to a non- recurring underspend due to the Whole Family Wellbeing funding The underspend has arisen from services which are no longer being commissioned. The underspend relates to the Supported Carer service where recruitment for the service is ongoing. This overspend is the result of the continuing use of external foster placements arising from permanent fostering placements for children and young people. This expenditure is in relation to the fee paid to external organisations for the matching of a child to an external permanent adoption placement.
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Contractors (1,505k) over Default – (147k) over Long Term Care - (1,760k) over Home Care – 601k under Respite - (153k) over Home Support – (93k) over Day Related Activities incl Residential Placements – 98k under Adults and Older People – (147k) over Children and Families - (1,772k) over Adults and Older People – 585k under Children and Families – (153k) over Adults and Older People – (93k) over Adults and Older People – 74k under This overspend relates to slippage in saving which will be achieved in full for 2023/24. This overspend is a result of the continuing requirement for children’s residential external school placements. The underspend has arisen as a result of the availability of external care at home providers to deliver services. The overspend reflects the demand for respite services to support young people and their families. This overspend reflects the current demand for the supported living service. This overspend reflects the current demand for the services. Transfer Payments (107k) over Direct Assistance to Persons - (109k) over Children and Families - (88k) over This overspend relates to demand for kinship care payments.
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Subjective Head Variance Subjective line Service / amount Explanation Income (102k) over recovered Non-Relevant Government Grant - (58k) under recovered Fees and Charges - Other Local Authorities - (113k) under recovered Charges to Health Boards – 370k over recovered Other income (69k) under recovered Adults and Older People - (58k) under recovered Adults and Older People – (113k) under recovered Adults and Older People - 433k over recovered Children and Families – (71k) under recovered Adults and Older People – (72k) under recovered This under recovery of income is offset by an underspend in Hospital Social Workers. Following the pandemic, building based day care services have been working 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. This over recovery represents funding that will be drawn from the IJB covid reserve to offset under recoveries of income The under recovery relates to external funding where recruitment has not taken place. The funding will be carried forward for future expenditure The under recovery related to a reduction in Housing Improvement grants due to activity and is offset by and underspend in expenditure. * The underlined variances represent new variances since the last report.
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 8 PERIOD 10 PERIOD 10 PERIOD 10 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 (2) over (2) over (2) over 0 2 (2) over ADMIN & CLERICAL STAFF - APT&C BASIC 5,112 288 under 317 under 418 under 3,669 3,044 625 under ADMIN & CLERICAL STAFF - APT&C OVERTIME 18 (36) over (36) over (45) over 13 75 (62) over ADMIN & CLERICAL STAFF - APT&C SUPERANNUATION 894 41 under 45 under 59 under 642 555 87 under ADMIN & CLERICAL STAFF - APT&C NIC 371 22 under 25 under 33 under 265 241 24 under MANAGERIAL SUPPORT SPECIALIST STAFF BASIC 19,153 121 under 73 under 11 under 15,810 15,253 557 under MANAGERIAL SUPPORT SPECIALIST STAFF OVERTIME 48 (228) over (289) over (346) over 25 485 (460) over MANAGERIAL SUPPORT SPECIALIST STAFF SUPERANNUATION 4,023 (43) over (20) over (58) over 2,865 2,846 19 under MANAGERIAL SUPPORT SPECIALIST STAFF NIC 2,788 (28) over (22) over (37) over 1,787 1,768 19 under BASIC GRADE SOCIAL WORKERS BASIC 12,167 485 under 855 under 667 under 8,957 8,026 931 under BASIC GRADE SOCIAL WORKERS OVERTIME 35 (23) over (26) over (31) over 18 59 (41) over BASIC GRADE SOCIAL WORKERS SUPERANNUATION 2,244 69 under 131 under 91 under 1,612 1,484 128 under BASIC GRADE SOCIAL WORKERS NIC 1,381 66 under 106 under 91 under 984 898 86 under HOSPITAL SOCIAL WORKERS BASIC 416 5 under 3 under (17) over 297 320 (23) over HOSPITAL SOCIAL WORKERS OVERTIME 0 (14) over (16) over (19) over 0 23 (23) over HOSPITAL SOCIAL WORKERS SUPERANNUATION 78 4 under 4 under 1 under 56 56 0 HOSPITAL SOCIAL WORKERS NIC 45 (2) over (1) over (5) over 32 39 (7) over INSTRUCTORS BASIC 1,677 165 under 202 under 236 under 1,180 900 280 under INSTRUCTORS SUPERANNUATION 285 21 under 26 under 31 under 199 163 36 under INSTRUCTORS NIC 156 20 under 24 under 28 under 106 81 25 under CARE STAFF - APT&C BASIC 18,741 99 under 148 under 180 under 13,060 13,126 (66) over CARE STAFF - APT&C OVERTIME 693 (226) over (289) over (355) over 366 913 (547) over CARE STAFF - APT&C SUPERANNUATION 3,263 (46) over (44) over (51) over 2,287 2,416 (129) over CARE STAFF - APT&C NIC 1,755 (58) over (78) over (98) over 1,207 1,432 (225) over HOME CARERS BASIC 24,539 386 under 357 under 421 under 16,845 15,598 1,247 under HOME CARERS OVERTIME 1,588 (255) over (312) over (357) over 896 1,332 (436) over HOME CARERS SUPERANNUATION 4,346 29 under 23 under 29 under 2,984 2,662 322 under HOME CARERS NIC 2,216 44 under 43 under 49 under 1,493 1,432 61 under TRAVEL AND SUBSISTENCE 376 (23) over (22) over (21) over 231 245 (14) over OTHER EMPLOYEE COSTS 2,382 (68) over (97) over (134) over 1,938 1,425 513 under PENSION INCREASES 328 18 under 19 under 19 under 239 218 21 under ADDITIONAL PENSION COSTS 0 (37) over (50) over (51) over 0 54 (54) over EMPLOYEE COSTS 111,118 794 under 1,097 under 737 under 80,063 77,171 2,892 under
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 8 PERIOD 10 PERIOD 10 PERIOD 10 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 363 4 under (4) over (40) over 352 349 3 under SCOTTISH WATER - UNMETERED CHARGES 44 3 under 2 under 2 under 31 29 2 under SCOTTISH WATER - METERED CHARGES 195 13 under 19 under 19 under 118 92 26 under RENT 489 2 under 6 under 35 under 412 399 13 under SERVICE CHARGE 0 (2) over (2) over (2) over 0 2 (2) over PROPERTY INSURANCE 31 1 under 5 under 5 under 26 25 1 under SECURITY COSTS 3 (24) over (14) over (15) over 2 30 (28) over GROUND MAINTENANCE 3 1 under 2 under 2 under 2 0 2 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 90 (14) over (6) over (7) over 66 102 (36) over LIFE CYCLE MAINTENANCE 0 (1) over (1) over (2) over 0 2 (2) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 55 2 under 1 under (2) over 38 50 (12) over SOLID FUEL HEATING MAINTENANCE 0 0 0 0 0 1 (1) over ELECTRICITY - CONTRACT 1,140 0 (1) over 0 529 209 320 under GAS 325 0 0 (2) over 208 355 (147) over FIXTURE & FITTINGS 0 0 0 0 0 1 (1) over CLEANING CONTRACT 311 (39) over (34) over (43) over 298 334 (36) over CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 197 5 under 7 under 9 under 149 130 19 under HEALTH & HYGIENE MATERIALS 107 (11) over (19) over (31) over 86 127 (41) over WINDOW CLEANING 11 2 under 3 under 3 under 8 3 5 under PEST CONTROL 1 0 0 0 0 0 0 REFUSE UPLIFT 38 4 under (1) over (2) over 28 31 (3) over REMOVAL & STORAGE COSTS 0 0 0 (2) over 0 2 (2) over OTHER PROPERTY COSTS 233 2 under (13) over (10) over 120 141 (21) over PROPERTY COSTS 3,636 (52) over (50) over (83) over 2,473 2,414 59 under
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 8 PERIOD 10 PERIOD 10 PERIOD 10 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 1,013 (58) over (81) over (107) over 508 579 (71) over COMPUTER EQUIPMENT MAINTENANCE 43 11 under 13 under 16 under 21 1 20 under I.T. EQUIPMENT MAINT-CONTRACT 255 (24) over (32) over (31) over 121 125 (4) over I.T. ELECTRONIC MESSAGING 240 2 under 2 under 3 under 0 2 (2) over EQUIPMENT, APPARATUS AND TOOLS 142 24 under 34 under 24 under 94 44 50 under SMALL TOOLS 2 (2) over (3) over (3) over 1 4 (3) over AIDS & ADAPTIONS 3,698 (2) over (110) over (3) over 1,932 1,963 (31) over SUPPLIES FOR CLIENTS 567 27 under 27 under 38 under 407 262 145 under FURNITURE - OFFICE 0 (6) over (7) over (7) over 0 8 (8) over FURNITURE - GENERAL 163 0 1 under (4) over 9 9 0 FURNISHINGS (INCL. CROCKERY & LINEN) 18 3 under 0 4 under 13 14 (1) over MATERIALS 10 0 2 under 2 under 8 4 4 under MATERIALS, APPARATUS AND EQUIPMENT 0 (2) over (2) over (3) over 0 4 (4) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC 0 (1) over (1) over (1) over 0 1 (1) over PROVISIONS - GENERAL 179 8 under 10 under 13 under 107 106 1 under FOOD PURCHASES WITHIN CONTRACT SERVICE 546 4 under 15 under 0 391 381 10 under BEVERAGES 61 4 under 5 under 4 under 41 36 5 under SCHOOL MILK 34 1 under 2 under 2 under 25 23 2 under PROTECTIVE CLOTHING & UNIFORMS 687 (8) over (13) over (20) over 514 441 73 under LAUNDRY COSTS 5 (3) over (2) over (1) over 3 7 (4) over OTHER SUPPLIES AND SERVICES 54 2 under 0 3 under 37 23 14 under CATERING - CONTRACT 435 83 under 114 under 106 under 354 202 152 under CATERING - OUTWITH CONTRACT 92 (2) over (1) over 20 under 66 8 58 under DELIVERY CHARGE 0 0 (1) over (1) over 0 2 (2) over SUPPLIES AND SERVICES 8,244 61 under (28) over 54 under 4,652 4,249 403 under TRANSPORT AND PLANT PURCHASE OF VEHICLES 4 0 (2) over 0 4 6 (2) over POOL CAR CHARGES-RENTAL 124 (71) over (73) over (70) over 99 199 (100) over POOL CAR CHARGES-FUEL 68 (2) over (2) over (2) over 52 28 24 under POOL CAR CHARGES-ADDITIONAL COSTS 8 1 under 2 under 1 under 5 2 3 under OTHER TRANSPORT COSTS 804 (4) over (8) over (12) over 545 502 43 under INSURANCE 24 (1) over 2 under 2 under 24 21 3 under FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 86 (3) over (2) over (4) over 69 87 (18) over FLEET SERVICE CHARGES - ASSET MODIFICATIONS 0 (2) over (2) over (2) over 0 2 (2) over FLEET SERVICE CHARGES - LEASING 497 0 (12) over 11 under 336 336 0 FLEET SERVICE CHARGES - HIRED VEHICLES 32 8 under 9 under 6 under 24 18 6 under FLEET SERVICE CHARGES - CONTRACT HIRE 7 2 under 3 under 3 under 4 0 4 under FLEET SERVICE CHARGES - ROAD FUND LICENCES/MOT 32 (3) over (7) over (8) over 26 40 (14) over FLEET SERVICE CHARGES - FUEL 413 7 under 42 under 57 under 318 270 48 under FLEET SERVICE CHARGES - DRIVERS 2,784 0 0 0 2,543 2,543 0 HIRE OF EXTERNAL VEHICLES 7 3 under 3 under 4 under 5 0 5 under HIRE OF SKIPS 0 (2) over (2) over (2) over 0 2 (2) over EXTERNAL TRANSPORT CONTRACT 0 0 0 0 0 1 (1) over PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 0 (2) over (2) over (2) over 0 2 (2) over PUPIL TRANSPORT - OTHER 0 0 0 (1) over 0 2 (2) over TRANSPORT AND PLANT 4,890 (69) over (51) over (19) over 4,054 4,061 (7) over
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 8 PERIOD 10 PERIOD 10 PERIOD 10 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 113 2 under 5 under 4 under 73 88 (15) over TELEPHONES 201 (3) over (2) over (1) over 145 149 (4) over MOBILE PHONES 307 6 under 6 under 6 under 30 15 15 under ADVERTISING - RECRUITMENT 4 0 0 0 0 0 0 ADVERTISING - OTHER 22 (1) over (1) over 0 5 10 (5) over POSTAGES/COURIERS 61 3 under (2) over 6 under 37 40 (3) over MEMBERSHIP FEES/SUBSCRIPTIONS 42 (3) over (3) over (3) over 14 19 (5) over INSURANCE 70 0 0 0 70 70 0 MEDICAL COSTS 49 (10) over (14) over 6 under 32 39 (7) over LEGAL EXPENSES 297 (9) over (9) over (13) over 208 190 18 under HOSPITALITY / CIVIC RECOGNITION 21 0 0 (1) over 15 15 0 OTHER ADMIN COSTS 123 2 under 2 under 3 under 16 11 5 under CONFERENCES - OFFICIALS (incl associated costs) 6 (3) over (1) over (2) over 4 5 (1) over TRAINING 25 0 12 under 7 under 21 13 8 under INTERNAL SUPPORT SERVICES ALLOCATION 410 0 0 0 0 0 0 ADMINISTRATION 1,751 (16) over (7) over 12 under 670 664 6 under PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 1,433 (10) over (10) over (10) over 512 10 502 under OTHER LOCAL AUTHORITIES 30 0 5 under 5 under 7 0 7 under GRANTS TO VOLUNTARY ORGANISATIONS 23 0 0 0 12 12 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 3,835 64 under 104 under 105 under 3,370 2,133 1,237 under PAYMENTS TO OTHER BODIES 4,822 20 under 55 under 51 under 2,775 2,441 334 under PAYMENTS TO HEALTH BOARD 56 0 (6) over (8) over 53 53 0 INDEPENDENT SCHOOL PLACES 0 (2) over 0 0 0 0 0 PRIVATE INDIVIDUALS - GENERAL 935 42 under 84 under 57 under 715 600 115 under SOCIAL WORK - FOSTER PARENTS 6,282 (97) over 3 under (2) over 4,698 4,837 (139) over SOCIAL WORK - FOSTER PARENTS DISCRETIONARY PAYMENTS 90 (1) over 0 2 under 59 59 0 SOCIAL WORK - ADOPTION ALLOWANCES 650 (54) over (53) over (38) over 643 714 (71) over DIRECT PAYMENTS 9,331 4 under (13) over 17 under 7,195 7,189 6 under PAYMENT TO OTHER BODIES 27,487 (34) over 169 under 179 under 20,039 18,048 1,991 under PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR - DEFAULT 1,008 4 under 5 under 4 under 666 813 (147) over PAYMENT TO PRIVATE CONTRACTOR - LONG TERM CARE 64,035 (682) over (948) over (1,113) over 46,283 48,043 (1,760) over PAYMENT TO PRIVATE CONTRACTOR - CET ALLOCATION - HOME CARE 30,224 (16) over 0 0 16,966 16,365 601 under PAYMENT TO PRIVATE CONTRACTOR - RESPITE 2,624 38 under 0 (57) over 1,397 1,550 (153) over PAYMENT TO PRIVATE CONTRACTOR - SUPPORTING PEOPLE COSTS 0 0 (19) over 0 0 0 0 PAYMENT TO PRIVATE CONTRACTOR - DAY CARE 1,179 0 0 0 736 784 (48) over PAYMENT TO PRIVATE CONTRACTOR - HOME SUPPORT 22,056 0 0 0 12,780 12,873 (93) over PAYMENT TO PRIVATE CONTRACTOR - FREE PERSONAL NURSING CARE 6,802 0 0 0 4,706 4,681 25 under PAYMENT TO PRIVATE CONTRACTOR - RESPITE AWAIT' LONG TERM CARE 0 0 0 0 0 (1) 1 under PAYMENT TO PRIVATE CONTRACTOR - DAY RELATED ACTIVITIES INCL RESIDENTIAL PLACEMENTS 6,710 13 under 19 under 521 under 3,493 3,395 98 under PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 35 (12) over 0 0 30 64 (34) over SLC MANAGED 0 0 0 0 0 (5) 5 under PAYMENT TO CONTRACTORS 134,673 (655) over (943) over (645) over 87,057 88,562 (1,505) over
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 6 PERIOD 7 PERIOD 8 PERIOD 10 PERIOD 10 PERIOD 10 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 3,779 (154) over (142) over (163) over 3,211 3,320 (109) over SECTION PAYMENTS 52 2 under (3) over (5) over 40 38 2 under TRANSFER PAYMENTS 3,831 (152) over (145) over (168) over 3,251 3,358 (107) over FINANCING CHARGES LEASING CHARGES - FINANCE 1 0 1 under 1 under 1 0 1 under I.T. EQUIPMENT LEASING-CONTRACT 395 (36) over (12) over (17) over 216 236 (20) over FINANCING CHARGES 396 (36) over (11) over (16) over 217 236 (19) over TOTAL EXPENDITURE 296,026 (159) over 31 under 51 under 202,476 198,763 3,713 under INCOME NON RELEVANT GOVERNMENT GRANT (8,761) (52) under rec (37) under rec (71) under rec (5,714) (5,656) (58) under rec RESOURCE TRANSFER INCOME FROM THE HEALTH BOARD (24,602) 0 0 (7) under rec (18,451) (18,441) (10) under rec CONTRIBUTIONS FROM OTHER BODIES (681) 0 0 0 (594) (566) (28) under rec SALES - SALE OF MEALS 0 1 over rec 2 over rec 2 over rec 0 (2) 2 over rec FEES AND CHARGES - GENERAL (5,971) (144) under rec (425) under rec (398) under rec (4,929) (4,960) 31 over rec FEES AND CHARGES - OTHER LOCAL AUTHORITIES (883) (69) under rec (94) under rec (101) under rec (192) (79) (113) under rec CHARGES TO HEALTH BOARDS (36,778) 248 over rec 523 over rec 549 over rec (25,656) (26,026) 370 over rec FEES AND CHARGES - OTHER BODIES (130) 3 over rec 3 over rec (16) under rec (55) (55) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (208) (7) under rec (7) under rec (24) under rec (134) (111) (23) under rec RENTAL INCOME (27) 0 0 0 (20) (20) 0 OTHER INCOME (528) 11 over rec 16 over rec 15 over rec (440) (371) (69) under rec REALLOCATION OF SUPPORT COSTS (400) 0 0 0 0 0 0 INCOME (78,969) (9) under rec (19) under rec (51) under rec (56,185) (56,287) 102 over rec NET EXPENDITURE 217,057 (168) over 12 under 0 146,291 142,476 3,815 under
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