Agenda Document Pack - Financial Resources Scrutiny Forum - 27/04/2023
South Lanarkshire Council · 27 April 2023
Back to Financial Resources Scrutiny Forum — 27 April 2023 and its agenda
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Council Offices, Almada Street Hamilton, ML3 0AA Wednesday, 19 April 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, 27 April 2023 Time: 14:00 Venue: Hybrid - Committee Room 1, Council Offices, Almada Street, Hamilton, ML3 0AA The business to be considered at the meeting is listed overleaf. Yours sincerely 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 1
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BUSINESS 1 Declaration of Interests 2 Minutes of Previous Meeting Minutes of the meeting of the Financial Resources Scrutiny Forum held on 9 March 2023 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 11 April 2023 by the Executive Director (Finance and Corporate Resources). (Copy attached) 7 - 26 3b Capital Budget Monitoring 2022/2023 - Housing Capital Programme Report dated 11 April 2023 by the Executive Director (Finance and Corporate Resources). (Copy attached) 27 - 34 4 Revenue Budget Monitoring 2022/2023 and Probable Outturn Report dated 29 March 2023 by the Executive Director (Finance and Corporate Resources). (Copy attached) 35 - 40 5 Revenue Budget Monitoring 2022/2023 - Detailed Resource Analysis Report dated 29 March 2023 by the Executive Director (Finance and Corporate Resources). (Copy attached) 41 - 116 Urgent Business 6 Urgent Business Any other items of business which the Chair decides are urgent. For further information, please contact:- Clerk Name: Elizabeth-Anne McGonigle Clerk Telephone: 07385403101 Clerk Email: elizabeth-anne.mcgonigle@southlanarkshire.gov.uk 2
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FINANCIAL RESOURCES SCRUTINY FORUM Minutes of meeting held via Confero and in the Council Chamber, Council Offices, Almada Street, Hamilton on 9 March 2023 Chair: Councillor Grant Ferguson Councillors Present: Councillor Colin Dewar, Councillor Ross Gowland, Councillor Celine Handibode (substitute for Councillor Mathew Buchanan), Councillor Richard Lockhart, Councillor Julia Marrs (Depute) Councillors' Apologies: Councillor Mathew Buchanan, Councillor Gavin Keatt, Councillor Monique McAdams, Councillor Carol Nugent Attending: Finance and Corporate Resources E-A McGonigle, Administration Officer; A Norris, 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 9 February 2023 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 20 February 2023 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 2022 to 27 January 2023. The revised General Fund Capital Programme for 2022/2023 totalled £78.396 million, as detailed in Appendix B to the report. This included new adjustments to the programme agreed by the Executive Committee on 1 March 2023, totalling £0.124 million, as detailed in Appendix A to the report. Those adjustments mainly reflected additional funding for new Roads projects. As reported in Period 10, the predicted spend position for the General Services Capital Programme for 2022/2023 and current estimates from Resources suggested an outturn of £73 million. This would leave an underspend across Resources of £5.3 million against the revised budget of £78.396 million. This was made up of project underspends totalling £9.7 million, offset by projects with greater than anticipated spend of £4.4 million. The majority of variance was due to the timing of spend, resulting in budget being required in 2023/2024 rather than 2022/2023. Funding for projects that remained as underspend at the 2 3
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financial year-end would be carried forward to allow the projects to be completed in 2023/2024. Again, this was a timing issue and funding for the overall spend on those projects had already been identified into next year. A list of the main projects which were responsible for the overall underspend of £9.7 million, and would now complete in 2023/2024, were detailed in Appendix E to the report. The programme spend and funding for the General Fund was summarised in Appendix D of the report. Budget for the period was £38.915 million and spend to 27 January 2023 was £39.540 million, an overspend of £0.625 million. Actual funding received to 27 January 2023 was £68.848 million. The physical progress achieved with the General Fund Capital Programme 2022/2023 at 27 January 2023 was detailed in appendices F to H to the report. The Head of Finance (Strategy) responded to members’ questions on various aspects of the report. The Forum decided: that the position on the General Fund Capital Programme as at 27 January 2023 be noted. [Reference: Minutes of 9 February 2023 (Paragraph 3a) and Minutes of the Executive Committee of 1 March 2023 (Paragraph 4)] 3b Capital Budget Monitoring 2022/2023 – Housing Capital Programme A report dated 20 February 2023 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 2022 to 27 January 2023 (Period 11). The revised Housing Capital Programme for 2022/2023 totalled £66.361 million. Budget for the period was £45.339 million and spend to 27 January 2023 was £43.015 million, which represented an underspend of £2.324 million, as detailed in Appendix A to the report. Actual funding received at 27 January 2023 was £43.015 million. Current estimates from Housing and Technical Resources suggested an outturn of an underspend of £4.1 million which was mainly due to the extreme weather experienced in December 2022, which meant that operatives were diverted away from capital investment to tackle urgent repairs. The physical progress achieved with the Housing Capital Programme 2022/2023 at 27 January 2023 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 27 January 2023 be noted. [Reference: Minutes of 9 February 2023 (Paragraph 3b)] 4
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4 Revenue Budget Monitoring 2022/2023 and Probable Outturn A report dated 16 February 2023 by the Executive Director (Finance and Corporate Resources) was submitted on the overall financial position of the Council’s General Fund Revenue Account and the Housing Revenue Account for the period 1 April to 27 January 2023 (Period 11), along with a projection for the year to 31 March 2023. The report:- summarised the previously reported probable outturn position for the Council’s General Fund Revenue Account to 31 March 2023 provided details on the probable outturn position for the Housing Revenue Account to 31 March 2023 provided details of the position of the General Fund Revenue Account and the Housing Revenue Account to the 27 January 2023 respectively As reported previously, the 2022/2023 probable outturn position for the General Services presented an underspend of £4.696 million. At its meeting on 1 February 2023, the Executive Committee agreed the proposed transfers to reserves and the use of the £4.696 million underspend to assist in the 2023/2024 Budget Strategy. The forecast position before and after transfer to reserves was detailed in appendices 1 and 2 of the report. The position presented in Appendix 2 included the underspend of £4.696 million as a transfer to reserves. This resulted in a break-even position for the 2022/2023 probable outturn. At 27 January 2023, the position on the General Fund Revenue Account, after transfers to reserves, was an underspend of £0.355 million. The figures showed a breakeven position on the Housing Revenue Account at 27 January 2023. The forecast to 31 March 2023 on the Housing Revenue Account was a breakeven position. The Forum decided: (1) that it be noted that the Council’s outturn position was breakeven after transfers to reserves, as detailed in section 4.2 of the report; (2) that the underspend position of £0.355 million on the General Fund Revenue Account as at 27 January 2023 after transfers to reserves, as detailed in section 5.1 of the report, be noted; and (3) that the breakeven position on the Housing Revenue Account as at 27 January 2023 and the forecast to 31 March 2023 of breakeven, as detailed in sections 6.1 and 6.2 of the report, be noted. [Reference: Minutes of 9 February 2023 (Paragraph 4) and Minutes of the Executive Committee of 1 March 2023 (Paragraph 3)] 5 Revenue Budget Monitoring 2022/2023 – Detailed Resource Analysis A report dated 16 February 2023 by the Executive Director (Finance and Corporate Resources) was submitted comparing actual expenditure against budgeted expenditure for the period 1 April to 27 January 2023 (Period 11). 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 27 January 2023 details of the most significant variances within Resources and the Housing Revenue Account across subjective headings and across Services as at 27 January 2023 5
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a line by line trend analysis of the total Resources’ expenditure and income across subjective headings as at 27 January 2023 The Forum decided: that the position as at 27 January 2023 (Period 11) be noted. [Reference: Minutes of 9 February 2023 (Paragraph 5)] 6 Urgent Business There were no items of urgent business. 6
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 27 April 2023 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 24 February 2023. [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 24 February 2023 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. Projects which were reported as behind programme last period have now been re-profiled based on the revised completion dates. 4. General Fund Capital Programme 2022/2023 4.1. 2022/23 Budget: The revised programme for the General Fund is £78.396 million, as 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 29 March 2023. 4.2. The total programme of £78.396 million reflects an adjustment to the programme, which is detailed in Appendix A, and which was approved by the Executive Committee on 29 March 2023. The adjustment totalled £0.180 million and is additional funding for an existing project. 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. 3a 7
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4.4. Programmed funding for the year also totals £78.396 million. The funding available to support the programme is detailed in Appendix D. 4.5. 2022/2023 Outturn: As reported previously, estimates from Resources suggested an outturn of around £73 million, a net underspend across Resources of £5.3 million against the revised budget of £78.396 million. The majority of the variance is due to the timing of spend, resulting in budget required in 2023/2024 rather than 2022/2023. 4.6. As at 24 February 2023, work continues to clarify the predicted spend position for the General Services Capital Programme for the remainder of this financial year. Funding for projects remaining underspent at the financial year-end will be carried forward to allow the projects to be completed in 2023/2024. Again, this is a timing issue only with funding for the overall spend on these projects already identified into next financial year. Officers will continue to work to maximise spend in 2022/2023, where possible. 4.7. A list of the main projects making up the predicted £5.3 million underspend as declared previously, and which will now complete in 2023/2024, is included in Appendix E. This Appendix also includes their anticipated completion dates. 4.8. Period 12 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 £78.396 million. 4.9. Appendix D also shows budget for the period of £46.008 million and spend to the 24 February 2023 of £45.607 million, an underspend of £0.401 million. This is mainly due to the timing of spend of the Roads Investment Programme (£0.970m) and City Deal project at Greenhills Road (£0.300m), both within Community and Enterprise Resources, being less than anticipated at this stage. This is offset by good progress on the Oracle Fusion project within Finance and Corporate Resources (£0.850m). 4.10. Actual funding received to 24 February 2023 is £70.470 million. 4.11. Relevant officers will continue to closely monitor the generation of all income including receipts. 5. Employee Implications 5.1. There are no employee implications as a result of this report. 6. Financial Implications 6.1. The financial implications are included in section 4 of this report. 7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 8. Other Implications 8.1. The main risk associated with the Council’s Capital Programme is an overspend. There are detailed project management plans prepared and the risk of overspend on each project is monitored through four weekly investment management meetings. 8.2. The Council continues to experience material shortages, longer lead times and extraordinary inflationary price increases and it is anticipated that this will continue to impact the supply chain for the foreseeable future. The impact of this will continue to 8
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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) 11 April 2023 Link(s) to Council Values/Priorities/Outcomes ▪ Accountable, effective, efficient and transparent Previous References ▪ Executive Committee, 29 March 2023 List of Background Papers ▪ Capital Ledger prints to 24 February 2023 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 9
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APPENDIX A Adjustments Approved by Executive Committee – 29 March 2023 Community and Enterprise Resources Chatelherault Allotments The 2022/2023 Capital Programme already includes an allocation (£0.120m) to create allotments at the former Garden Centre site within Chatelherault Country Park, which is now vacant. The tender exercise is now complete and contributions from the Food Strategy Support Fund (£0.100m) and Community and Enterprise Resources Revenue budget (£0.080m) 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 the budget will not be required until 2023/2024. Approval is sought to slip this additional funding of £0.180 million into the 2023/2024 Capital Programme. £0.180m (£0.180m) TOTAL ADJUSTMENTS - 10
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APPENDIX B SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2022/23 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2022 TO 24 FEBRUARY 2023 £m Total Budget (Executive Committee – 1 March 2023) 78.396 Proposed Adjustments – Period 12 (Section 4.2 and Appendix A) - Total Revised Budget (Executive Committee – 29 March 2023) 78.396 2022/23 Budget Period 12 Proposed Adjustments Revised 2022/23 Budget Resource £m £m £m Community & Enterprise 48.444 - 48.444 Education 13.918 - 13.918 Finance & Corporate 3.695 - 3.695 Housing & Technical 8.436 - 8.436 Social Work 3.903 - 3.903 Other Match Funding - - - TOTAL CAPITAL PROGRAMME 78.396 - 78.396 11
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APPENDIX C SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2022/23 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2022 TO 24 FEBRUARY 2023 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 1,288 (683) 2,554 827 789 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 11,401 11,178 Roads, Transport & Fleet 21,651 3,252 5,094 29,997 2,652 (5,892) 26,757 15,518 14,345 Resource Total 46,901 7,157 5,323 59,381 6,308 (17,245) 48,444 27,746 26,312 Education Growth / Accommodation Pressures 7,043 715 94 7,852 1,380 (35) 9,197 5,889 6,110 Free School Meals - - - - 1,877 (1,577) 300 8 9 1,140 Hours 3,145 378 248 3,771 (25) (2,540) 1,206 583 586 ICT Developments 3,180 31 - 3,211 0 0 3,211 3,211 3,311 Other - (3) 7 4 0 0 4 3 1 Resource Total 13,368 1,121 349 14,838 3,232 (4,152) 13,918 9,694 10,017 Finance & Corporate IT Services 2,444 1,251 - 3,695 0 0 3,695 2,633 3,252 Resource Total 2,444 1,251 - 3,695 0 0 3,695 2,633 3,252 Housing and Technical Office Accom 9,748 949 (2,939) 7,758 138 0 7,896 1,894 1,788 Private Housing Scheme of Assistance 1,000 0 (1,000) 0 0 0 0 0 0 Other Housing 0 367 367 173 0 540 254 154 Resource Total 10,748 1,316 (3,939) 8,125 311 - 8,436 2,147 1,942 Social Work Care Facilities 2,571 131 0 2,702 40 0 2,742 2,742 2,887 Other 4,452 169 70 4,691 40 (3,570) 1,161 1,046 1,197 Resource Total 7,023 300 70 7,393 80 (3,570) 3,903 3,788 4,084 Other Match Funding 1,800 - - 1,800 - (1,800) - - - Overall Total 82,284 11,145 1,803 95,232 9,751 (26,587) 78,476 46,008 45,607 12
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APPENDIX D SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2022/23 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2022 TO 24 FEBRUARY 2023 2022/23 Original Estimate inc C/F 2022/23 Revised Budget 2022/23 Budget to 24/02/23 2022/23 Actual to 24/02/23 Expenditure £m £m £m £m General Fund Programme 95.232 78.396 46.008 45.607 Income 2022/23 Budget 2022/23 Revised Budget 2022/23 Actual To 24/02/23 £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 3.989 1.454 Scottish Government: - Capital Grant 22.424 32.074 30.180 - Cycling, Walking and Safer Routes 2.154 2.887 1.180 - 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 0.006 Capital Receipts 1.000 1.000 0.946 Specific Reserves 0.534 1.400 1.400 Revenue Contribution 0.031 0.514 0.514 TOTAL FUNDING 95.232 78.396 70.470 13
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APPENDIX E SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2022/23 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2020 TO 24 FEBRUARY 2023 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 June 2023 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 Throughout 2023/24 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 14
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APPENDIX E (continued) SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2022/23 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2020 TO 24 FEBRUARY 2023 Projects with Projected Underspends in 2022/23 which will Carry Forward into 2023/2024 Project Name Project Type Completion Date 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 15
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Appendix F (Page 1) 2022/2023 GENERAL FUND CAPITAL PROGRAMME BUILD EXECUTIVE SUMMARY PERIOD ENDED 24 FEBRUARY 2023 (PERIOD 12) Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 Programme Status Projects Complete - 1 3 4 7 16 19 23 28 33 37 46 Projects on Programme - 108 110 114 117 126 129 143 140 148 149 154 Projects Behind Programme - - 1 - - 1 - 2 1 - - - Projects Altered Brief/ Programme - - - 2 1 2 2 3 3 4 1 1 Projects Still to Progress - 25 23 23 19 15 11 11 12 13 9 9 - 134 137 143 144 160 161 182 184 198 196 210 Project Status Design Feasibility - 61 63 67 66 81 80 91 91 104 97 100 Sketch Design - 3 1 1 1 - - 2 2 2 2 2 Detailed Design - 2 2 1 - - - - 1 1 1 - Production Information - 6 5 4 5 5 5 6 6 7 7 7 Tendering - 22 21 25 23 18 17 19 18 17 20 26 On Site - 39 42 41 42 40 40 41 38 34 32 29 Complete - 1 3 4 7 16 19 23 28 33 37 46 - 134 137 143 144 160 161 182 184 198 196 210 16
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Appendix G (Page 1) GENERAL FUND CAPITAL PROGRAMME 2022/23 NON BUILD EXECUTIVE SUMMARY PERIOD ENDED 24 FEBRUARY 2023 (PERIOD 12) Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 Number of Projects Carried Forward 21/22 Programme - 38 38 38 38 38 38 38 37 37 37 37 Approved from 22/23 Programme - 9 9 9 10 10 12 12 13 13 13 13 Total Projects Currently Reported - 47 47 47 48 48 50 50 50 50 50 50 Number of Projects Projects Completed - - - - - - 1 1 5 6 6 9 Projects Ahead of Programme - - - - - - - 2 1 1 1 1 Projects on Programme - 47 47 47 48 46 47 46 34 25 33 30 Projects Behind Programme - - - - - 2 2 1 5 8 - - Projects, Altered Brief/Programme - - - - - - - - - - - - Projects Still to Progress - - - - - - - - 5 10 10 10 - 47 47 47 48 48 50 50 50 50 50 50 17
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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 New Douglas Primary School Floodlights - Feasibility / Design Complete New Nature Restoration Fund – 2023/2024 Allocation Complete C/F Audio Visual Upgrade – Council Chambers Complete C/F Oracle Upgrade Ahead of Programme C/F Zero Waste Fund On Programme New Coronation Crescent - Play Equipment 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 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 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 On Programme New Extension of Cemeteries – Philipshill Cemetery On Programme New Springhall Urban Greenspace Development – Additional Equipment On Programme New Halfway Park Play Area - Redevelopment On Programme C/F Allotments – Chatelherault On Programme C/F City Deal – Community Growth Areas On Programme C/F Vacant and Derelict Land – Cunningar Loop Phase 3 Greening On Programme C/F Digital Tools On 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 18
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Appendix H (Page 1) GENERAL FUND CAPITAL PROGRAMME 2022/23 ROADS EXECUTIVE SUMMARY PERIOD ENDED 24 FEBRUARY 2023 (PERIOD 12) Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 Number of Projects Total Projects Currently Reported - 142 145 192 193 198 206 215 215 215 216 217 Programme Status Projects Complete - 17 26 30 60 74 93 103 103 131 149 164 Projects on Programme - 125 119 162 133 123 111 109 82 80 65 41 Projects Behind Programme - - - - - - - 1 - 1 - - Projects, Altered Brief / Programme - - - - - - 1 1 1 2 - - Projects Still to Progress - - - - - 1 1 1 1 1 2 12 - 142 145 192 193 198 206 215 215 215 216 217 Project Status Briefing - 18 17 62 1 2 8 3 3 1 1 12 Production Information - 92 92 88 109 104 89 85 85 57 39 20 Billing - - - - - - - - - - - - Tendering - 1 3 3 3 3 2 3 3 2 2 - On Site - 14 7 9 20 15 14 21 21 24 25 21 Complete - 17 26 30 60 74 93 103 103 131 149 164 - 142 145 192 193 198 206 215 215 215 216 217 19
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2022/23 PROJECT / PROGRAMME STATUS ~ PERIOD 12 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Still to Progress ROADS / FOOTWAYS INVESTMENT PROGRAMME East Kilbride, Rutherglen and Cambuslang Areas Strategic Schemes Nutberry Place, Strathaven 1 1 Moss Road, Strathaven 1 1 Markethill Road , East Kilbride 1 1 Cairnmuir Road, East Kilbride 1 1 Carron Place, East Kilbride 1 1 St Leonards Road, East Kilbride 1 1 Carnegie Hill and Mungo Park, East Kilbride 1 1 Bank Park, East Kilbride 1 1 A726 Strathaven Road , East Kilbride 1 1 Meadowhead Highway, Auldhouse 1 1 Teal Crescent, East Kilbride 1 1 Whinfell Drive, East Kilbride 1 1 Turnberry Place, East Kilbride 1 1 Ardochrig Highway, Auldhouse 1 1 Rokeby Crescent, Strathaven 1 1 Heathery Knowe and Strathcona Lane, East Kilbride 1 1 Owen Park, East Kilbride 1 1 Darwin Road, East Kilbride 1 1 Firlee and Northfield, East Kilbride 1 1 Wellesley Crescent and Drive, East Kilbride 1 1 Kirktonholme Road and Flakefield Place 1 1 Torrance Road, East Kilbride 1 1 Harrington Road/Cunninghame Road, East Kilbride 1 1 Blacklands Road, East Kilbride 1 1 Edmund Kean, East Kilbride 1 1 Glen Dye, East Kilbride 1 1 Glen Bervie, East Kilbride 1 1 Glen Eagles, East Kilbride 1 1 Blacklaw Drive, East Kilbride 1 1 Loch Loyal, East Kilbride 1 1 Kirkoswald, East Kilbride 1 1 Alloway Road and Ellisland, East Kilbride 1 1 Victoria Street,Rutherglen 1 1 A730 Glasgow Road, Rutherglen 1 1 Gilbertfield Road, Cambuslang 1 1 Kingsacre Road, Rutherglen 1 1 Richmond Drive, Rutherglen 1 1 Mill Road, Cambuslang 1 1 Seath Road, Rutherglen 1 1 Preventative Maintenance Schemes Surface Dressing prep patching ~ various locations 1 1 Strategic Patching Strategic /machine patching works ~ various locations 1 1 PROJECT STATUS PROGRAMME STATUS Project Title 20
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2022/23 PROJECT / PROGRAMME STATUS ~ PERIOD 12 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Still to Progress PROJECT STATUS PROGRAMME STATUS Project Title 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 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 21
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2022/23 PROJECT / PROGRAMME STATUS ~ PERIOD 12 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Still to Progress PROJECT STATUS PROGRAMME STATUS Project Title 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 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 Ponfeigh / Collierhall Road *NEW Introduced due to weather impacts* 1 1 Footways A70 Mainshill 1 1 Low Village Rd, Lamington 1 1 A706 Main Street, Forth 1 1 Whitehill Crescent, Lanark 1 1 22
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2022/23 PROJECT / PROGRAMME STATUS ~ PERIOD 12 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Still to Progress PROJECT STATUS PROGRAMME STATUS Project Title 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 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 23
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2022/23 PROJECT / PROGRAMME STATUS ~ PERIOD 12 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Still to Progress PROJECT STATUS PROGRAMME STATUS Project Title Clydesdale Area Footways Station Road, Law 1 1 Wilton Road, Carluke PH1 1 1 Silverdale Crescent. Lanark 1 1 Dale Street. Douglas 1 1 Brownhill Avenue, Douglas 1 1 Main Street, Forth 1 1 Heathfield Drive, Blackwood 1 1 Bloomgate, Lanark 1 1 A721 Chapel Street, Carluke 1 1 St Leonard Steet, Lanark 1 1 ROADS REFURBISHMENT BUDGET Structures projects Cleghorn Bridge 1 1 Mousemill Road Retaining Wall repair/replacement 1 1 Traffic Signals Upgrading the lamps/controllers and associated equipment ~ various locations 1 1 Lighting ~ LED & Columns Renewal of street lighting infrastructure ~ various locations 1 1 Bridges Clyde Bridge ~ Bridge replacement project 1 1 Daer Bridge ~ Bridge refurbishment (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 24
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SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2022/23 PROJECT / PROGRAMME STATUS ~ PERIOD 12 Briefing / Program m e Production Inform ation Billing Tendering On Site Com plete Projects Com plete Projects on Program m e Projects Behind Program m e Projects altered Brief / Program m e Projects Still to Progress PROJECT STATUS PROGRAMME STATUS Project Title 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 B740 - Install signs, verge marker posts and refreshed road markings 1 1 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 (Study) 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 12 20 0 0 21 164 164 41 0 0 12 25
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 27 April 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 24 February 2023. [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 24 February 2023 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. 2022/2023 Outturn: Revised estimates from Housing and Technical Resources suggest there will now be an underspend of £8.039 million within the Housing Capital Programme by the end of the financial year. This is an increase of £3.9 million on the underspend reported last period. As advised previously, the underspend is mainly due to a number of factors, including operatives from Property Services being diverted away from capital investment to tackle urgent flooding damage, delays in external fabric projects due to the suspected presence of bats, reduced owner uptake for external works and higher than normal volumes of no access for legislative works. 4.4. The projected underspend above also now includes the impact of an expected delay to the completion of the Kirk Street, Strathaven New Build Development. This development was due to be handed to the Council in March 2023 but was delayed due 3b 27
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to circumstances out with the Council’s control. This is now planned to complete in April 2023 and spend of £2.9 million on that project will fall into the new year. 4.5. Work to monitor achievable spend will continue as we approach the end of the financial year. Funding for projects remaining underspend at the financial year-end will be carried forward to allow the projects to be completed in 2023/2024. 4.6. Period 12 Position: Budget for the period is £50.039 million and spend to 24 February 2023 amounts to £46.245 million, an underspend of £3.794 million and this mainly reflects the issues detailed in Sections 4.3-4.4 above. 4.7. As at 24 February 2023, £46.245 million of funding had been received. 5. Employee Implications 5.1. There are no employee implications as a result of this report. 6. Financial Implications 6.1. The financial implications are detailed in section 4 of this report. 7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 8. Other Implications 8.1. The main risk associated with the Council’s Capital Programme is an overspend. There are detailed project management plans prepared and the risk of overspend on each project is monitored through four weekly investment management meetings. 8.2. The Council continues to experience material shortages, longer lead times and extraordinary inflationary price increases and it is anticipated that this will continue to impact the supply chain for the foreseeable future. The impact of this will continue to be monitored through the four weekly investment management meetings. Further updates will be reported in the coming months with any significant increases in contract values being brought to members’ attention. 9. Equality Impact Assessment and Consultation Arrangements 9.1. This report does not introduce a new policy, function or strategy or recommend a change to existing policy, function or strategy and therefore no impact assessment is required. 9.2. There was also no requirement to undertake any consultation in terms of the information contained in this report. Paul Manning Executive Director (Finance and Corporate Resources) 11 April 2023 Link(s) to Council Values/Priorities/Outcomes ▪ Accountable, effective, efficient and transparent Previous References ▪ Executive Committee, 24 August 2022 ▪ Executive Committee, 29 March 2023 28
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List of Background Papers ▪ Capital Ledger prints to 24 February 2023 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 29
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Appendix A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2022/23 HOUSING PROGRAMME FOR PERIOD 1 APRIL 2022 TO 24 FEBRUARY 2023 2022/23 Original Budget 2022/23 Revised Budget 2022/23 Budget to 24/02/23 2022/23 Actual to 24/02/23 £m £m £m £m Expenditure 2022/23 Budget Incl. adjustment from 2021/22 52.230 66.361 50.039 46.245 2022/23 Original Budget 2022/23 Revised Budget 2022/23 Actual to 24/02/23 £m £m £m INCOME Capital Receipts 0.000 7.311 7.302 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 5.435 Scottish Government Specific Grant: - New Build 2.242 4.048 6.083 - Open Market Purchase Scheme 1.800 2.370 1.302 - Mortgage to Rent 0.120 0.120 0.055 52.230 66.361 46.245 30
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Appendix B HOUSING CAPITAL PROGRAMME 2022/2023 EXECUTIVE SUMMARY PERIOD ENDED 24 FEBRUARY 2023 Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 Programme Status Projects Complete - 2 6 9 13 17 21 28 31 31 36 39 Projects on Programme - 113 109 105 102 102 103 93 94 94 70 94 Projects Behind Programme - 3 7 3 6 1 0 3 - - 13 3 Projects Altered Brief/Programme - 4 4 6 - 7 6 3 6 6 7 1 Projects Still to Progress - 30 33 36 38 31 29 32 30 30 36 28 - 152 159 159 159 158 159 159 161 161 162 165 Project Status Design Feasibility - 67 71 68 66 59 57 54 55 55 56 54 Sketch Design - 1 1 1 1 1 1 - - - - 1 Detailed Design - 1 3 4 3 3 2 3 3 3 1 1 Production Information - 6 6 6 7 9 8 9 8 8 8 9 Tendering - 30 26 26 26 26 29 28 27 27 29 29 On Site - 45 46 45 43 43 41 37 37 37 32 32 Complete - 2 6 9 13 17 21 28 31 31 36 39 - 152 159 159 159 158 159 159 161 161 162 165 31
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Housing Capital Programme 2022/2023 Build Variance Explanations Project Name Status Variance Explanation Blairbeth and Spittal Estate – External Fabric Upgrade and Balcony Work Behind Programme This project is behind schedule as a result of the balcony element of the fabric works having to be re- surveyed due to deterioration since the initial assessment. This will allow us to consult again with owners to get their agreement. Loft and Cavity Wall Insulation Behind Programme This project is behind schedule as a result of issues in obtaining access to properties. New Build Acquisition - Kirk Street, Strathaven Behind Programme This project is behind schedule due to the handover date for this new build development being delayed from March to April 2023. This delay was due to circumstances out with the Council’s control. 32
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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 43.015 46.245 0 0 0 10 20 30 40 50 60 70 £ Millions HRA Capital Expenditure Profile Graph 22/23 33
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 27 April 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 24 February 2023. [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s): [recs] (1) that the Council’s outturn position is break-even after Transfers to Reserves (section 4.2), be noted; (2) that the underspend position of £1.875 million on the General Fund Revenue Account as at 24 February 2023, after transfers to reserves (section 5.1) and including an underspend of £0.165 million on the delegated budget to the Integration Joint Board (section 5.2), be noted; and (3) that the breakeven position on the Housing Revenue Account at 24 February 2023 and the forecast to 31 March 2023 of breakeven (sections 6.1 and 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 29 March 2023. 3.2. This overview report will summarise the previously reported Probable Outturn position for the Council’s General Fund Revenue Account to 31 March 2023 (section 4). 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 24 February 2023 respectively. 4. 2022/2023 General Services Probable Outturn 4.1. As reported previously, the 2022/2023 probable outturn position for the General Services presented an underspend of £4.696 million. This underspend was after previously approved transfers of £17.420 million earmarked for the Budget Strategy, and new proposed transfers to reserves totalling £17.195 million. It was also proposed that outturn underspend of £4.696 million be transferred to reserves to assist in the 2023/2024 Budget Strategy. 4 35
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4.2. The Executive Committee (1 February 2023) approved the new proposed transfers to Reserves and the use of the £4.696 million Probable Outturn underspend to assist in the 2023/2024 Budget Strategy. Full details of the transfers to reserves were included in the same report. The forecast position before and after Transfers to Reserves is shown in Appendices 1 and 2 respectively. The break-even position presented in Appendix 2 includes the Probable Outturn underspend of £4.696 million as a Transfer to Reserves. 5. 2022/2023 General Services Monitoring Position 5.1. Financial Position as at 24 February 2023 As at 24 February 2023, the position on the General Services budget, after Transfers to Reserves, is an underspend of £1.875 million (Appendix 2). 5.2. It is noted that the period 12 position for Social Work Resources is break-even. However, this includes an underspend on the delegated budget for Adults and Older People (£0.165 million) which is offset by a net overspend in the other Non-Delegated Services. If the underspend on the delegated budget is removed from the core Council position, then the revised core Council position as at period 12 is an underspend of £1.710 million. 6. Housing Revenue Account Position 6.1. Financial Position as at 24 February 2023 Appendix 3 of the report shows a break-even position against the phased budget on the Housing Revenue Account. This takes account of an element of the underspend in Financing Charges, as forecast as part of the Probable Outturn exercise. Levels of rent collection continue to be monitored by the Housing Services team and appropriate corrective action will be taken, as required. 6.2. Probable Outturn Position: Appendix 3 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. 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 experienced this year increase the risk of overspend however this is mitigated going forward through provision of additional funds in next year’s budget strategy, and through the one-off use of reserves in the current year. 10.2. The actual impact will continue to be reviewed through four weekly Budget Monitoring Meetings at which any variance is analysed. In addition, the probable outturn exercise position in this report ensures early warning for corrective action to be taken where appropriate. 36
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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) 29 March 2023 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 24 February 2023 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 37
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Appendix 1 SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report (BEFORE Transfers) Period Ended 24 February 2023 (No.12) Committee Annual Budget Annual Forecast BEFORE Transfers Annual Forecast Variance BEFORE Transfers (Over) / Under Budget Proportion to 24/02/23 Actual to Period 10 24/02/23 Variance to 24/02/23 Departments: £m £m £m £m £m £m Community and Enterprise Resources 129.813 128.536 1.277 111.496 110.348 1.148 under Facilities, Waste and Grounds 75.641 73.884 1.757 64.400 62.795 1.605 under Leisure and Culture Services 23.942 23.930 0.012 21.493 21.479 0.014 under Planning and Regulatory Services 5.138 4.096 1.042 4.530 3.609 0.921 under Enterprise and Sustainable Development 6.958 6.844 0.114 6.108 5.967 0.141 under Roads, Transportation and Fleet 18.134 19.782 (1.648) 14.965 16.498 (1.533) over Education Resources 397.586 396.086 1.500 340.677 339.293 1.384 under Education 397.586 396.086 1.500 340.677 339.293 1.384 under Finance and Corporate Resources 48.242 48.242 0.000 50.024 50.024 0.000 - Finance Services - Strategy 2.129 2.141 (0.012) 3.116 3.026 0.090 under Finance Services - Transactions 23.789 23.295 0.494 21.232 20.799 0.433 under Audit and Compliance Services 0.376 0.376 0.000 0.569 0.578 (0.009) over Information Technology Services 5.304 5.340 (0.036) 7.678 7.741 (0.063) over Communications and Strategy Services 3.353 3.504 (0.151) 2.888 2.980 (0.092) over Administration and Licensing Services 4.274 4.747 (0.473) 4.359 4.725 (0.366) over Personnel Services 9.017 8.839 0.178 10.182 10.175 0.007 under Housing and Technical Resources 19.145 19.487 (0.342) 19.397 19.627 (0.230) over Housing Services 9.830 9.830 0.000 8.432 8.432 0.000 - Property Services 9.315 9.657 (0.342) 10.965 11.195 (0.230) over Social Work Resources 216.286 210.651 5.635 189.194 184.676 4.518 under Performance and Support Services 7.084 6.405 0.679 6.432 5.653 0.779 under Children and Families 42.988 44.144 (1.156) 38.573 39.974 (1.401) over Adults and Older People 165.086 159.451 5.635 143.107 138.424 4.683 under Justice and Substance Misuse 1.128 0.651 0.477 1.082 0.625 0.457 under Joint Boards 2.152 2.152 0.000 1.928 1.928 0.000 - 813.224 805.154 8.070 712.716 705.896 6.820 under Committee Annual Budget Annual Forecast BEFORE Transfers Annual Forecast Variance BEFORE Transfers (Over) / Under Budget Proportion To 24/02/23 Actual to Period 10 24/02/23 Variance to 24/02/23 £m £m £m £m £m £m Service Departments Total 813.224 805.154 8.070 712.716 705.896 6.820 under CFCR 0.514 0.514 0.000 0.000 0.000 0.000 - Loan Charges 35.041 30.306 4.735 0.000 0.000 0.000 - Corporate Items 28.729 24.157 4.572 17.266 15.996 1.270 under Corporate Items – Strategy (Tfr to Reserves) 17.420 0.000 17.420 0.000 0.000 0.000 - Investments – 2022/23 (Tfr to Reserves) 0.000 0.000 0.000 0.000 0.000 0.000 - 0.000 0.000 0.000 Total Expenditure 894.928 860.131 34.797 729.982 721.892 8.090 under Council Tax 167.437 170.688 3.251 143.517 146.304 2.787 over rec Less: Council Tax Reduction Scheme (23.272) (22.009) 1.263 (19.947) (18.865) 1.082 under Net Council Tax 144.165 148.679 4.514 123.570 127.439 3.869 over rec General Revenue Grant 254.817 254.817 0.000 218.415 218.415 0.000 - Non-Domestic Rates 422.591 422.591 0.000 362.221 362.221 0.000 - Transfer from Reserves 73.355 73.355 0.000 73.355 73.355 0.000 - Total Income 894.928 899.442 4.514 777.561 781.430 3.869 over rec Net Expenditure / (Income) 0.000 (39.311) 39.311 (47.579) (59.538) 11.959 under 38
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Appendix 2 SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report (AFTER Transfers) Period Ended 24 February 2023 (No.12) Committee Annual Budget Annual Forecast AFTER Transfers Annual Forecast Variance AFTER Transfers Budget Proportion to 24/02/23 Actual to Period 10 24/02/23 Variance to 24/02/23 Departments: £m £m £m £m £m £m Community and Enterprise Resources 129.813 129.806 0.007 111.496 111.520 (0.024) under Facilities, Waste and Grounds 75.641 75.114 0.527 64.400 63.930 0.470 under Leisure and Culture Services 23.942 23.930 0.012 21.493 21.479 0.014 under Planning and Regulatory Services 5.138 4.096 1.042 4.530 3.609 0.921 under Enterprise and Sustainable Development 6.958 6.844 0.114 6.108 5.967 0.141 under Roads, Transportation and Fleet 18.134 19.822 (1.688) 14.965 16.535 (1.570) over Education Resources 397.586 397.586 0.000 340.677 340.677 0.000 - Education 397.586 397.586 0.000 340.677 340.677 0.000 - Finance and Corporate Resources 48.242 48.242 0.000 50.024 50.024 0.000 - Finance Services - Strategy 2.129 2.141 (0.012) 3.116 3.026 0.090 under Finance Services - Transactions 23.789 23.295 0.494 21.232 20.799 0.433 under Audit and Compliance Services 0.376 0.376 0.000 0.569 0.578 (0.009) over Information Technology Services 5.304 5.340 (0.036) 7.678 7.741 (0.063) over Communications and Strategy Services 3.353 3.504 (0.151) 2.888 2.980 (0.092) over Administration and Licensing Services 4.274 4.747 (0.473) 4.359 4.725 (0.366) over Personnel Services 9.017 8.839 0.178 10.182 10.175 0.007 over Housing and Technical Resources 19.145 19.487 (0.342) 19.397 19.627 (0.230) over Housing Services 9.830 9.830 0.000 8.432 8.432 0.000 - Property Services 9.315 9.657 (0.342) 10.965 11.195 (0.230) over Social Work Resources 216.286 216.286 0.000 189.194 189.194 0.000 - Performance and Support Services 7.084 6.405 0.679 6.432 5.653 0.779 under Children and Families 42.988 44.144 (1.156) 38.573 39.974 (1.401) over Adults and Older People 165.086 165.086 0.000 143.107 142.942 0.165 under Justice and Substance Misuse 1.128 0.651 0.477 1.082 0.625 0.457 under Joint Boards 2.152 2.152 0.000 1.928 1.928 0.000 - 813.224 813.559 (0.335) 712.716 712.970 (0.254) over Committee Annual Budget Annual Forecast AFTER Transfers Annual Forecast Variance AFTER Transfers Budget Proportion to 24/02/23 Actual to Period 10 24/02/23 Variance to 24/02/23 £m £m £m £m £m £m Service Departments Total 813.224 813.559 (0.335) 712.716 712.970 (0.254) over CFCR 0.514 0.514 0.000 0.000 0.000 0.000 - Loan Charges 35.041 33.861 1.180 0.000 0.000 0.000 - Corporate Items 28.729 26.382 2.347 17.266 15.996 1.270 under Corporate Items – Strategy (Tfr to Reserves) 17.420 22.116 (4.696) 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 894.928 896.432 (1.504) 729.982 728.966 1.016 under Council Tax 167.437 169.078 1.641 143.517 144.694 1.177 over rec Less: Council Tax Reduction Scheme (23.272) (23.409) (0.137) (19.947) (20.265) (0.318) over Net Council Tax 144.165 145.669 1.504 123.570 124.429 0.859 over rec General Revenue Grant 254.817 254.817 0.000 218.415 218.415 0.000 - Non-Domestic Rates 422.591 422.591 0.000 362.221 362.221 0.000 - Transfer from Reserves 73.355 73.355 0.000 73.355 73.355 0.000 - Total Income 894.928 896.432 1.504 777.561 778.420 0.859 over rec Net Expenditure / (Income) 0.000 0.000 0.000 (47.579) (49.454) 1.875 under 39
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Appendix 3 SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 24 February 2023 (No.12) Housing Revenue Account Annual Budget Forecast for Year Annual Forecast Variance Budget Proportion to 24/02/23 Actual to Period 10 24/02/23 Variance to 24/02/23 % Note £m £m £m £m £m £m Employee Costs 14.641 14.140 0.501 13,021 12,755 266 under 2.0% 1 Property Costs 46.906 53.424 (6.518) 40,515 44,143 (3,628) over (9.0%) 2 Supplies & Services 0.609 1.021 (0.412) 498 498 0 - 0.0% Transport & Plant 0.195 0.183 0.012 111 104 7 under 6.3% Administration Costs 5.644 5.593 0.051 397 350 47 under 11.8% 3 Payments to Other Bodies 3.030 3.054 (0.024) 1,820 1,843 (23) over (1.3%) Payments to Contractors 0.100 0.080 0.020 82 78 4 under 4.9% Transfer Payments 0.000 0.000 0.000 0 0 0 - 0.0% Financing Charges 26.050 26.050 0.000 26,117 26,117 0 - 0.0% Total Controllable Expenditure 97.175 103.545 (6.370) 82.561 85.888 (3.327) over (4.0%) Total Controllable Income (112.000) (112.475) 0.475 (91.451) (91.778) 0.327 over recovered 0.4% 4 Transfer to/(from) Balance Sheet (3.500) (5.840) 2.340 (2.961) (5.206) 2.245 over recovered 75.8% 5 Net Controllable Expenditure (18.325) (14.770) (3.555) (11.851) (11.096) (0.755) over (6.4%) Add: Non Controllable Budgets Financing Charges 18.325 14.770 (3.555) 14.389 13.634 0.755 over recovered 0.0% 6 Total Budget 0.000 0.000 0.000 2.538 2.538 0.000 - 0.0% Variance Explanations 1. Employee Costs The underspend is due to higher than anticipated staff turnover. 2. Property Costs The net overspend reflects the current cost and volume of repairs and maintenance. 3. Administration Costs A large element of this underspend is due to the demand led legal expenses and the underspend reflects the current level of activity. 4. Total Controllable Income Rental income from council housing is higher than forecast due to favourable timing of new build and purchased units being available to rent. 5. Transfer to (from) Balance Sheet The net combined overspend year to date requires for a higher than budgeted level of transfer to reserves. 6. Financing Charges The overall level of debt charges was lower than anticipated due to the profile of funding requirements. 40
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 27 April 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 24 February 2023. [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 12 (24 February 2023) 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 24 February 2023. 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 24 February 2023 (Period 12). Details of the most significant variances within the Resource and the Housing Revenue Account across Subjective headings and across Services as at 24 February 2023 (Period 12). A line-by-line trend analysis of the total Resource expenditure and income across subjective headings as at 24 February 2023 (Period 12). 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 41
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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) 29 March 2023 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Revenue Ledger prints to 24 February 2023 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 42
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Appendix A South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 24 February 2023 (No 12) Community and Enterprise Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 12 24/02/23 Over / Under 24/02/23 24/02/23 Service Departments :- £m £m £m £m £m £m Facilities Waste and Grounds 75.641 73.884 1.757 under 64.400 62.795 1.605 under Leisure and Culture 23.942 23.930 0.012 under 21.493 21.479 0.014 under Planning and Regulatory Services 5.138 4.096 1.042 under 4.530 3.609 0.921 under Enterprise and Sustainable Development 6.958 6.844 0.114 under 6.108 5.967 0.141 under Roads, Transportation and Fleet 18.134 19.782 (1.648) over 14.965 16.498 (1.533) over Position Before Transfer to Reserves 129.813 128.536 1.277 under 111.496 110.348 1.148 under Transfer to Reserves as at 24 February 2023 0.000 1.270 (1.270) over 0.000 1.172 (1.172) over Position After Transfer to Reserves at 24 February 2023 129.813 129.806 0.007 under 111.496 111.520 (0.024) over 5 43
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Community and Enterprise Resources Variance Analysis 2022/23 (Period 12) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 2,581k under APT&C Basic/Superannuation/NI – 3,159k under Facilities, Waste and Grounds Services - 1,628k under Planning and Regulatory Services - 506k under Enterprise and sustainable Development - £105k under Roads, Transportation and Fleet Services - 920k under The variance is mainly due to vacant posts which are currently being progressed. 44
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Subjective Head Variance Subjective line Service / amount Explanation Overtime - (502k) over Facilities, Waste and Grounds Services – (470k) 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 (773k) over Rent - (41k) over Roads, Transportation and Fleet Services - (15k) over Facilities, Waste and Grounds Services - (27k) over The level of rent levied is higher than anticipated for the depots within Roads Contracting. The over spend is mainly due to the retention of Peel Park as a temporary mortuary. 45
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Repairs and Maintenance - Internal Contractors - (38k) over Roads, Transportation and Fleet - (30k) over The ovespend is mainly due to expenditure on the upkeep of all Roads Depots. Repairs and Maintenance External Contractors - (37k) over Facilities, Waste and Grounds Services - (11k) over The overspend is mainly due to expenditure on the upkeep of Castlehill transfer station. Roads, Transportation and Fleet - (19k) over The overspend is mainly due to expenditure on the upkeep of Hawbank and Carnwath depots. Electricity Contract - (435k) over Roads, Transportation and Fleet - (431k) over The overspend relates to higher than anticipated electricity costs for Electrical Vehicle charging points. Cleaning and Janitorial Supplies - (115k) over Facilities, Waste and Grounds Services - (104k) over The overspend relates to increased cleaning materials within cleaning and catering services of Facilities Management. Refuse Uplift - (62k) over Facilities, Waste and Grounds Services - (56k) over The overspend relates to greater than budgeted expenditure on refuse uplift in schools within Facilities Management. 46
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (228k) over Computer Equipment Purchase - (103k) over Planning and Regulatory Services - (27k) over Roads, Transportation and Fleet - (81k) over The overspend relates mainly to the purchase of IT equipment within Environmental services. The overspend relates to increased costs for annual subscriptions for Computer Licences within Roads. IT Equipment Maintenance Contract - (35k) over All Services Higher than anticipated costs for IT equipment within all the services gives rise to the overspend. Equipment, Apparatus and Tools - (131k) over Facilities, Waste and Grounds Services - (140k) 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) - (77k) over Facilities, Waste and Grounds Services - (77k) over The overspend relates to the replacement of old or defective light equipment, crockery and cutlery within Facilities Management Catering service. 47
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) Materials - (129k) over Facilities, Waste and Grounds Services - (79k) over Roads, Transportation and Fleet - (50k) 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. The overspend relates to an increased level of materials required for Roads and Lighting maintenance and also an increase in the price of materials. Foodstuffs General - 324k under Facilities, Waste and Grounds Services - 334k 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. Protective Clothing and Uniforms - (70k) over Facilities, Waste and Grounds Services - (49k) 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. 48
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (901k) over Fleet Services - Fuel - 66k under Roads, Transportation and Fleet - 69k 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 - 10k under Roads, Transportation and Fleet - 5k 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. Licences - 36k under Roads, Transportation and Fleet - 36k under The underspend is due to a reduction in Heavy Goods Vehicle excise duty and is offset by an under recovery of income. Fleet Services - Repairs - (1,119k) over Roads, Transportation and Fleet - (1,115k) 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 - (400k) over Facilities, Waste and Grounds Services - (156k) over The overspend is mainly due to higher than anticipated costs for ad-hoc repairs and regular maintenance to Grounds and Waste vehicles. 49
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont.) Roads, Transportation and Fleet - (244k) over The overspend is mainly due to higher than anticipated costs for ad-hoc repairs and regular maintenance to Fleet buses. Fleet Services Charges - Leasing - 311k under Facilities, Waste and Grounds Services - 138k under Roads, Transportation and Fleet - 162k 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 - Hired Vehicles - (145k) over Facilities, Waste and Grounds Services - (115k) over Roads, Transportation and Fleet - (31k) over The overspend is mainly due to the requirement for hires due to Fleet vehicles awaiting repairs. The overspend is due to the demand for external hires through Fleet Services being greater than anticipated within Roads General, in respect of Winter Maintenance. 50
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont.) Fleet Services Charges - Fuel - 206k under Facilities, Waste and Grounds Services - 85k under Roads, Transportation and Fleet - 115k under The underspend is mainly within Streets due to a reduction in the number of vehicles. The underspend is mainly due to fuel costs within pool cars being less than budget due to the purchase of electric vehicles. Hire of External Vehicles - 68k under Roads, Transportation and Fleet - 32k under Facilities, Waste and Grounds Services - 36k under The underspend is due to a decreased demand for the hire of external vehicles within the Service. The underspend is within Streets where this is a decreased demand for the hire of external vehicles within the Service. Administration Costs (94k) over Advertising - Other - (12k) over Roads, Transportation and Fleet - (11k) over The overspend mainly due to the advertising of Road Closures. Medical costs - (66k) over Facilities, Waste and Grounds Services - (55k) over The overspend reflects a higher than anticipated level of medical referrals during the year. 51
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies (76k) over Payment to Other Bodies - (124k) over Other Local Authorities - 48k under Roads, Transportation and Fleet - (96k) over Planning and Regulatory Services - 47k under The overspend is due to increased payments for West of Scotland Local Authorities, in respect of Weather forecasts over the winter months. The underspend is due to lower than anticipated spend on scientific service samples within Environmental services. Payment to Contractors 457k under Payment to Trading Services Contractor - (403k) over Roads, Transportation and Fleet - (403k) over The overspend is mainly due to higher than anticipated routine maintenance costs within the Roads Clydesdale area and Lighting. Payment to Private Contractors – 858k under Facilities, Waste and Grounds Services - 991k under Roads, Transportation and Fleet - (109k) over The underspend within Waste is mainly due to income received from the disposal of both fibres and containers. The overspend is within Structures due to accident damage and Traffic Management due to the upkeep of Traffic signals. 52
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Subjective Head Variance Subjective line Service / amount Explanation Financing Charges (26k) over I.T. Equipment Leasing-Contract - (27k) over All Services Higher than anticipated costs for IT equipment within all the services gives rise to the overspend. Income 209k over recovered Sales - General – (26k) under recovered Sales – Departments of the Authority – 136k over recovered Facilities, Waste and Grounds Services – (76k) under recovered Roads, Transportation and Fleet - 50k over recovered Facilities, Waste and Grounds Services – 83k over recovered The under recovery is mainly due to a decrease in cash collected from the sale of school meals due to demand partially offset by income from the provision of additional services within Facilities Management along with additional income in Conference and Banqueting from its use as a vaccination centre. There is also an over recovery within Bereavement services for the sale of commemorative items. The over recovery mainly relates to higher than anticipated income from inspection fees within Roads. In the main the over recovery is due a greater demand from Housing and Tech for domestic waste bins. This partially offsets the over spend stated earlier under Materials. 53
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Fees and Charges - General - 260k over recovered Facilities, Waste and Grounds Services - (264k) 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 - 386k over recovered Roads, Transportation and Fleet – 134k 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 - 381k over recovered Facilities, Waste and Grounds Services - 270k over recovered Planning and Regulatory Services - 79k 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. 54
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Roads, Transportation and Fleet - 32k over recovered The over recovery of income is due to increase adhoc bus service provision from Fleet services Fleet Services - (54k) under recovered Other Income - (44k) under recovered Roads, Transportation and Fleet - (54k) under recovered Enterprise and sustainable Development £20k over recovered Roads, Transportation and Fleet - (110k) 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. 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. This is partially offset by a previous year’s charge to Hunter Health Centre recovered through the Roads Parking Service. 55
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Recharges - Departments of the Authority - (482k) under recovered Facilities, Waste and Grounds Services - 38k over recovered Facilities, Waste and Grounds Services - (241k) under recovered Roads, Transportation and Fleet - (241k) under recovered The over recovery is mainly within Grounds as a result of additional service requests. 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. 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. 56
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 8 PERIOD 10 PERIOD 11 PERIOD 12 PERIOD 12 PERIOD 12 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022-23 SLC 22/23 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under ` ` ` ` EMPLOYEE COSTS APT & C BASIC 72,661 1,490 under 2,386 under 2,748 under 63,986 60,950 3,036 under APT & C OVERTIME 1,738 (396) over (533) over (536) over 1,356 1,858 (502) over APT & C SUPERANNUATION 12,286 (176) over (111) over (181) over 10,828 10,996 (168) over APT & C NIC 6,394 279 under 238 under 235 under 5,637 5,346 291 under TRAVEL AND SUBSISTENCE 75 (18) over (19) over (17) over 64 86 (22) over OTHER EMPLOYEE COSTS 202 6 under 3 under 6 under 200 193 7 under PENSION INCREASES 1,107 (2) over 23 under 20 under 1,012 989 23 under ADDITIONAL PENSION COSTS 0 (66) over (71) over (79) over 0 84 (84) over EMPLOYEE COSTS 94,463 1,117 under 1,916 under 2,196 under 83,083 80,502 2,581 under PROPERTY COSTS RATES 904 (38) over (10) over (4) over 903 904 (1) over SCOTTISH WATER - UNMETERED CHARGES 28 1 under 1 under 3 under 26 23 3 under SCOTTISH WATER - METERED CHARGES 112 1 under (2) over (4) over 104 112 (8) over RENT 685 6 under 1 under (20) over 556 597 (41) over SERVICE CHARGE 42 (1) over 6 under 6 under 42 33 9 under FACTORING CHARGES 16 1 under 0 (3) over 16 21 (5) over BED AND BREAKFAST 0 0 0 0 0 0 0 PROPERTY INSURANCE 284 0 5 under 3 under 282 279 3 under SECURITY COSTS 44 0 (7) over (8) over 26 31 (5) over GROUND MAINTENANCE 8 0 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 (27) over (28) over (33) over 3 41 (38) over REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS DIRECT CHARGE 0 0 0 0 0 0 0 LIFE CYCLE MAINTENANCE 0 0 0 0 0 0 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 193 (29) over (29) over (33) over 154 191 (37) over ELECTRICITY - CONTRACT 511 (391) over (443) over (442) over 404 839 (435) over GAS 207 0 1 under 0 167 173 (6) over HEATING OIL 10 (6) over (6) over (8) over 9 20 (11) over CLEANING CONTRACT 18 (6) over (9) over (9) over 18 28 (10) over CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 413 (1) over (50) over (98) over 369 484 (115) over HEALTH & HYGIENE MATERIALS 84 (13) over (17) over (18) over 63 84 (21) over WINDOW CLEANING 1 0 0 0 1 0 1 under PEST CONTROL 0 (3) over (3) over (3) over 0 3 (3) over REFUSE UPLIFT 423 (8) over (59) over (67) over 332 394 (62) over OTHER PROPERTY COSTS 19 3 under 5 under 11 under 16 5 11 under PROPERTY COSTS 4,012 (513) over (646) over (729) over 3,491 4,264 (773) over 57
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 8 PERIOD 10 PERIOD 11 PERIOD 12 PERIOD 12 PERIOD 12 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022-23 SLC 22/23 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under ` ` ` ` SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 557 (38) over (72) over (61) over 438 541 (103) over COMPUTER EQUIPMENT MAINTENANCE 133 0 11 under 11 under 41 24 17 under I.T. EQUIPMENT MAINT-CONTRACT 321 (13) over (22) over (41) over 194 229 (35) over I.T. ELECTRONIC MESSAGING 74 0 0 0 0 0 0 EQUIPMENT, APPARATUS AND TOOLS 1,181 (10) over (135) over (135) over 921 1,052 (131) over SMALL TOOLS 28 7 under 5 under 10 under 23 11 12 under FURNITURE - OFFICE 36 (3) over (6) over (4) over 36 40 (4) over FURNITURE - GENERAL 0 0 (1) over 0 0 0 0 FURNISHINGS (INCL. CROCKERY & LINEN) 110 3 under (62) over (72) over 58 135 (77) over MATERIALS 7,778 (37) over (93) over (122) over 7,002 7,131 (129) over MATERIALS, APPARATUS AND EQUIPMENT 9 6 under 6 under 6 under 9 2 7 under PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 0 0 0 0 0 FOODSTUFFS - GENERAL 5,415 126 under 212 under 242 under 4,665 4,341 324 under PROTECTIVE CLOTHING & UNIFORMS 188 (33) over (48) over (56) over 134 204 (70) over LAUNDRY COSTS 10 1 under (1) over (1) over 10 12 (2) over OTHER SUPPLIES AND SERVICES 502 0 15 under (7) over 164 174 (10) over CATERING - OUTWITH CONTRACT 0 0 0 0 0 1 (1) over MAJOR SUPPLY OF ELECTRICAL POWER 1,576 0 0 0 931 934 (3) over DELIVERY CHARGE 1 (2) over (13) over (13) over 0 13 (13) over I- PROCUREMENT ERRORS 0 (4) over (6) over (9) over 0 10 (10) over SUPPLIES AND SERVICES 17,921 3 under (210) over (252) over 14,626 14,854 (228) over 58
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 8 PERIOD 10 PERIOD 11 PERIOD 12 PERIOD 12 PERIOD 12 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022-23 SLC 22/23 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under ` ` ` ` TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 1 under 1 under 0 0 3 (3) over PURCHASE OF PLANT 100 0 (1) over (1) over 37 37 0 FLEET SERVICES - DRIVERS 58 0 (6) over (6) over 58 64 (6) over FLEET SERVICES - FUEL 4,509 (2) over 52 under 41 under 4,144 4,078 66 under FLEET SERVICES - VEHICLE HIRE 1,514 (89) over 146 under 161 under 1,429 1,419 10 under POOL CAR CHARGES - RENTAL 72 (6) over (14) over (13) over 68 82 (14) over POOL CAR CHARGES - FUEL 21 6 under 14 under 15 under 19 1 18 under POOL CAR CHARGES - ADDITIONAL COSTS 7 1 under 3 under 3 under 6 2 4 under TYRES 0 (1) over 0 0 0 0 0 OTHER TRANSPORT COSTS 80 2 under 17 under 29 under 64 38 26 under TRANSPORT INSURANCE 93 (1) over 0 0 93 93 0 LICENCES 491 0 29 under 33 under 428 392 36 under FLEET SERVICES - REPAIRS 1,488 (714) over (899) over (966) over 1,184 2,303 (1,119) over PLANT SERVICES 19 0 0 0 12 12 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 4,251 13 under (288) over (285) over 4,037 4,437 (400) over FLEET SERVICE CHARGES - PLANT MAINTENANCE 261 (3) over 0 2 under 253 253 0 FLEET SERVICE CHARGES - ASSET MODIFICATION 70 (3) over 14 under 18 under 40 21 19 under FLEET SERVICE CHARGES - LEASING 5,215 9 under 292 under 337 under 3,672 3,361 311 under FLEET SERVICE CHARGES - HIRED VEHICLES 989 (53) over (45) over (114) over 698 843 (145) over FLEET SERVICE CHARGES - CONTRACT HIRE 2 (11) over (14) over (15) over 2 21 (19) over FLEET SERVICE CHARGES - ROAD FUND LICENCE 219 2 under 26 under 34 under 174 139 35 under FLEET SERVICE CHARGES - FUEL 3,590 (16) over 57 under 91 under 3,027 2,821 206 under FLEET SERVICE CHARGES - DRIVERS 102 0 (3) over (2) over 102 105 (3) over HIRE OF EXTERNAL VEHICLES 76 0 36 under 33 under 68 0 68 under HIRE OF EXTERNAL PLANT 287 3 under 8 under 14 under 234 219 15 under HIRE OF SKIPS 17 0 0 (1) over 17 19 (2) over STORAGE 0 (4) over (4) over (4) over 0 4 (4) over TRANSPORT AND PLANT 23,531 (866) over (579) over (596) over 19,866 20,767 (901) over 59
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 8 PERIOD 10 PERIOD 11 PERIOD 12 PERIOD 12 PERIOD 12 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022-23 SLC 22/23 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under ` ` ` ` ADMINISTRATION PRINTING AND STATIONERY 144 2 under (13) over (4) over 92 98 (6) over TELEPHONES 98 5 under 10 under 14 under 65 54 11 under MOBILE PHONES 63 11 under 5 under 5 under 8 1 7 under ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 0 0 0 0 0 0 ADVERTISING - OTHER 95 (8) over (9) over (12) over 92 104 (12) over POSTAGES/COURIERS 33 0 (5) over (6) over 26 32 (6) over MEMBERSHIP FEES/SUBSCRIPTIONS 51 (10) over 2 under 3 under 47 43 4 under INSURANCE 260 (2) over (2) over (2) over 260 262 (2) over MEDICAL COSTS 5 (40) over (51) over (59) over 4 70 (66) over LEGAL EXPENSES 2 (3) over (4) over (4) over 2 7 (5) over HOSPITALITY / CIVIC RECOGNITION 3 (1) over 0 0 1 1 0 INTERNET AGENCY FEES 23 0 0 0 21 23 (2) over SECURITY UPLIFT FEES 26 0 0 0 22 23 (1) over OTHER ADMIN COSTS 3 (4) over (4) over (3) over 1 4 (3) over CONFERENCES - MEMBERS (incl associated 0 (2) over (2) over (2) over 0 2 (2) over CONFERENCES - OFFICIALS (incl associate 0 0 0 0 0 0 0 TRAINING 2 1 under (4) over (4) over 2 13 (11) over ADMINISTRATION 816 (51) over (77) over (74) over 643 737 (94) over PAYMENT TO OTHER BODIES SPTE: ANNUAL BUS SUBSIDY 1,770 0 0 0 1,770 1,770 0 SPTE: BUS OTHER 258 0 0 0 258 258 0 SPTE: FERRIES 29 0 0 0 29 29 0 SPTE: UNDERGROUND 1,318 0 0 0 1,318 1,318 0 SPTE: OTHER 1,727 0 0 0 1,727 1,727 0 SPTE: MAINTENANCE OF BUS SHELTERS AND STOPS 131 0 0 0 85 85 0 OTHER LOCAL AUTHORITIES 112 0 42 under 46 under 95 47 48 under GRANTS TO VOLUNTARY ORGANISATIONS 22 0 0 0 0 0 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 39 0 0 0 8 8 0 PAYMENTS TO OTHER BODIES 5,580 0 (17) over (25) over 2,803 2,927 (124) over EXTERNAL AUDIT FEES 3 0 0 0 2 2 0 PAYMENT TO OTHER BODIES 10,989 0 25 under 21 under 8,095 8,171 (76) over PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 921 0 (199) over (434) over 10 413 (403) over PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 3 under 7 under 6 under 245 243 2 under PAYMENT TO PRIVATE CONTRACTOR 45,096 296 under 981 under 1,019 under 39,123 38,265 858 under PAYMENT TO CONTRACTORS 46,319 299 under 789 under 591 under 39,378 38,921 457 under 60
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 8 PERIOD 10 PERIOD 11 PERIOD 12 PERIOD 12 PERIOD 12 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022-23 SLC 22/23 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under ` ` ` ` TRANSFER PAYMENTS CONCESSIONARY FARES 603 0 0 0 603 604 (1) over TRANSFER PAYMENTS 603 0 0 0 603 604 (1) over FINANCING CHARGES LEASING CHARGES - FINANCE 0 3 under 2 under 6 under 0 (2) 2 under LEASING CHARGES - OPERATIONAL 0 (1) over (2) over 0 0 1 (1) over I.T. EQUIPMENT LEASING-CONTRACT 185 (15) over (6) over (42) over 173 200 (27) over FINANCING CHARGES 185 (13) over (6) over (36) over 173 199 (26) over TOTAL EXPENDITURE 198,839 (24) over 1,212 under 1,121 under 169,958 169,019 939 under INCOME MILK SUBSIDIES FROM THE E.U. (37) 0 1 over rec 1 over rec (37) (38) 1 over rec CONTRIBUTIONS FROM OTHER LOCAL AUTHORIT 0 0 0 0 0 0 0 CONTRIBUTIONS FROM OTHER BODIES (3,678) 16 over rec 6 over rec 5 over rec (2,038) (2,048) 10 over rec ERDF GRANT (420) 0 0 0 0 0 0 SALES - GENERAL (4,161) (34) under rec 102 over rec 95 over rec (3,183) (3,157) (26) under rec SALES - DEPARTMENTS OF THE AUTHORITY (118) 0 13 over rec 13 over rec (117) (253) 136 over rec FEES AND CHARGES - GENERAL (8,530) 124 over rec 144 over rec 213 over rec (7,719) (7,979) 260 over rec FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (8,295) 111 over rec 231 over rec 262 over rec (7,585) (7,966) 381 over rec ELECTIONS - ACCOMMODATION USE 0 16 over rec 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 6 over rec 6 over rec (175) (186) 11 over rec FLEET SERVICES (13,081) (20) under rec (227) under rec (213) under rec (11,523) (11,469) (54) under rec OTHER INCOME (1,865) 59 over rec (171) under rec (92) under rec (1,206) (1,162) (44) under rec RECOVERY FROM CAPITAL (514) 0 0 0 (514) (512) (2) under rec RECHARGES - DEPARTMENTS OF THE AUTHORITY (27,712) (306) under rec (353) under rec (369) under rec (24,372) (23,890) (482) under rec TOTAL INCOME (69,026) (32) under rec (230) under rec (61) under rec (58,469) (58,678) 209 over rec NET EXPENDITURE 129,813 (56) over 982 under 1,060 under 111,489 110,341 1,148 under 61
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Appendix B South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 24 February 2023 (No 12) Education Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 12 24/02/23 Over / Under 24/02/23 24/02/23 Service Departments :- £m £m £m £m £m £m Position Before Transfer to Reserves 397.586 396.086 1.500 under 340.677 339.293 1.384 under Transfer to Reserves as at 24 February 2023 0.000 1.500 (1.500) over 0.000 1.384 (1.384) over Position After Transfer to Reserves at 24 February 2023 397.586 397.586 0.000 340.677 340.677 0.000 5 63
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Education Resources Variance Analysis 2022/23 (Period 12) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 653k under APT&C Basic / Superannuation / National Insurance - 692k under Schools - 692k under The underspend mainly relates to Early Years posts and is the result of staff turnover and the timing of recruitment. Supplies and Services 1,241k under Aids for Clients - (58k) over Schools - (58k) 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 - (110k) over Schools - (110k) over The overspend is due to additional cost of per capita expenditure reflecting the growth in pupil numbers. Pupil Equity Fund – 1,384k under Schools - 1,384k 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. 64
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (2,025k) over Pupil Transport - Strathclyde Passenger Transport - (1,886k) over Schools - (1,886k) over This is a demand led service and reflects the volume of children requiring mainstream transport to school and increased costs. Pupil Transport - Other - (168k) over Schools - (168k) over This is a demand led service and reflects the volume of children requiring mainstream transport to school and increased costs. Administration 167k under Conferences - 49k under Schools - 49k under The underspend relates to expenditure on Early Years partner conferences being lower than anticipated to date. Training - 92k under Schools - 92k under The underspend relates an adjustment to training costs in relation to 21/22 for Early Years. Payments to Other Bodies (806k) over Other Local Authorities - (203k) over Schools - (203k) 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. 65
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Other Bodies (cont) Payment to Other Bodies - 571k under Schools - 571k 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 - (1,108k) over Contract Speech Therapy – (84k) over Schools - (1,108k) over Schools - (84k) 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. This overspend reflects increased contract prices from the NHS based on the current number of sessions and also the level of service being provided. Transfer Payments 122k under Footwear and Clothing Grants - 122k under Schools - 122k under The underspend reflects lower than anticipated expenditure on footwear and clothing grants during the financial year. 66
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Subjective Head Variance Subjective line Service / amount Explanation Income 2,052k over recovered Contributions from Other Bodies - 395k over recovered Fees and Charges - Other Local Authorities - 567k over Schools - 395k over recovered Schools - 567k 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. The over recovery reflects the increase in income recovered from Other Local Authorities for children attending schools in the South Lanarkshire area. It reflects an increase in the number and cost of these placements. This over recovery offsets the increase in costs to SLC highlighted in Payment to Other Bodies – Other Local Authorities. Early Years Fees – 1,090k over recovered Schools – 1,090k 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. 67
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 8 PERIOD 10 PERIOD 11 PERIOD 12 PERIOD 12 PERIOD 12 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 162,753 0 0 0 142,369 142,369 0 TEACHERS SUPERANNUATION 38,073 0 0 0 32,204 32,204 0 TEACHERS NI 18,692 0 0 0 16,394 16,394 0 DAILY TEACHERS BASIC 2,445 0 0 0 2,426 2,426 0 TEACHERS TRAINING 406 0 0 0 256 256 0 APT&C BASIC 66,624 280 under 566 under 566 under 58,405 57,871 534 under APT&C SUPERANNUATION 12,141 66 under 107 under 107 under 10,954 10,843 111 under APT&C NIC 5,160 85 under 50 under 50 under 4,598 4,551 47 under SESSIONAL WORK 229 0 0 0 229 229 0 TRAVEL AND SUBSISTANCE 179 0 0 0 111 111 0 OTHER EMPLOYEE COSTS 560 0 (27) over (30) over 246 278 (32) over PENSION INCREASES 434 18 under 24 under 27 under 398 368 30 under PREMATURE RETIRALS 4,660 (15) over (29) over (28) over 4,272 4,298 (26) over ADDITIONAL PENSION COSTS 0 (9) over (9) over (11) over 0 11 (11) over EMPLOYEE COSTS 312,356 425 under 682 under 681 under 272,862 272,209 653 under PROPERTY COSTS RATES 14,949 0 0 0 14,949 14,942 7 under SCOTTISH WATER - METERED (DRAINAGE) CHARGES 1,089 0 0 0 861 861 0 SCOTTISH WATER - METERED CHARGES 744 0 0 0 551 551 0 RENT 261 0 (15) over (17) over 261 284 (23) over SERVICE CHARGE 41 0 0 0 34 34 0 PROPERTY INSURANCE 483 (2) over (2) over (3) over 483 487 (4) over SECURITY COSTS 72 0 (3) over (4) over 58 62 (4) over REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 45 0 0 0 33 33 0 LIFE CYCLE MAINTENANCE 2 0 0 0 2 2 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 59 0 0 0 59 59 0 ADAPTIONS - INTERNAL CONTRACTORS 194 0 (9) over (10) over 183 194 (11) over GAS MAINTENANCE COSTS 1 0 0 0 0 0 0 ELECTRICITY - CONTRACT 5,236 0 0 0 3,661 3,661 0 GAS 4,281 0 0 0 3,545 3,545 0 HEATING OIL 114 0 0 (9) over 114 145 (31) over SOLID FUEL 206 0 0 9 under 139 108 31 under JANITOR SERVICE 93 0 7 under 8 under 93 91 2 under JANITORIAL SUPPLIES 6 0 0 0 0 0 0 CLEANING CONTRACT 674 0 0 0 674 674 0 CLEANING OUTWITH CONTRACT 12 0 9 under 10 under 11 0 11 under CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 512 (3) over 0 0 451 451 0 HEALTH & HYGIENE MATERIALS 37 0 0 0 15 15 0 WINDOW CLEANING 2 0 2 under 2 under 2 0 2 under STEWARD SERVICE 1 0 0 0 0 0 0 REFUSE UPLIFT 25 0 0 0 25 25 0 REMOVAL & STORAGE COSTS 2 0 0 0 2 2 0 OTHER PROPERTY COSTS 150 0 0 0 139 139 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 30,177 (5) over (11) over (14) over 27,231 27,251 (20) over 68
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 8 PERIOD 10 PERIOD 11 PERIOD 12 PERIOD 12 PERIOD 12 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 353 0 (11) over (9) over 301 311 (10) over COMPUTER EQUIPMENT RENTAL 1 0 1 under 1 under 1 0 1 under I.T. EQUIPMENT MAINT-CONTRACT 3,552 0 0 0 3,239 3,239 0 I.T. ELECTRONIC MESSAGING 38 0 (3) over (2) over 19 21 (2) over EQUIPMENT, APPARATUS AND TOOLS 91 0 1 under 1 under 77 76 1 under SMALL TOOLS 7 0 0 0 7 7 0 AIDS FOR CLIENTS 122 (11) over (48) over (53) over 85 143 (58) over ADAPTATIONS FOR CLIENTS 23 0 0 0 6 6 0 SUPPLIES FOR CLIENTS 1 0 0 0 1 1 0 FURNITURE - OFFICE 83 0 0 0 83 83 0 FURNITURE - GENERAL 131 0 0 0 86 86 0 FURNISHINGS (INCL. CROCKERY & LINEN) 22 0 0 0 22 22 0 MATERIALS 29 0 0 0 29 29 0 MATERIALS, APPARATUS AND EQUIPMENT 3,003 1 under (92) over (102) over 2,255 2,365 (110) over PUPIL EQUITY FUNDING 2,277 0 1,154 under 1,269 under 1,389 5 1,384 under SAC FUNDING 290 0 0 0 0 0 0 LIBRARY/RESOURCE CENTREMATERIALS 94 0 0 0 69 69 0 AUDIO VISUAL 30 0 0 0 28 28 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 28 0 0 0 27 27 0 TV LICENCES - EDUCATION 25 0 0 0 3 3 0 FOODSTUFFS - GENERAL 131 0 0 0 119 119 0 PROTECTIVE CLOTHING & UNIFORMS 126 2 under 0 0 125 125 0 OTHER SUPPLIES AND SERVICES 64 0 15 under 12 under 41 27 14 under HEALTH AND SAFETY 149 0 0 0 1 1 0 CATERING - CONTRACT 2,979 30 under (26) over (22) over 2,640 2,619 21 under CATERING - OUTWITH CONTRACT 10 0 (5) over (4) over 8 8 0 CATERING - EXTERNAL 29 0 0 0 29 29 0 ARTIST FEES / PERFORMING ARTS / ENTERTA 7 0 0 0 7 7 0 DELIVERY CHARGE 7 0 0 0 6 6 0 SUPPLIES AND SERVICES 13,702 22 under 986 under 1,091 under 10,703 9,462 1,241 under 69
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 8 PERIOD 10 PERIOD 11 PERIOD 12 PERIOD 12 PERIOD 12 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 27 0 0 0 27 27 0 OTHER TRANSPORT COSTS 3 0 0 0 0 0 0 INSURANCE 3 0 0 0 3 3 0 FLEET SERVICE CHARGES - SCHEDULED MAINTENANCE 22 0 0 0 0 0 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 27 0 0 0 27 27 0 FLEET SERVICE CHARGES - LEASING 46 0 0 0 46 46 0 FLEET SERVICE CHARGES - HIRED VEHICLES 21 0 0 0 17 17 0 FLEET SERVICE CHARGES - ROAD FUND LICENCES/MOT 5 0 0 0 5 5 0 FLEET SERVICE CHARGES - FUEL 124 0 0 0 119 119 0 FLEET SERVICE CHARGES - DRIVERS 1,289 0 0 0 1,267 1,267 0 FLEET SERVICE CHARGES - BUS ESCORTS 425 0 0 0 351 351 0 HIRE OF EXTERNAL VEHICLES 180 0 0 0 175 175 0 HIRE OF SKIPS 13 0 0 0 13 13 0 EXTERNAL TRANSPORT CONTRACT 4 0 0 0 4 4 0 PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 6,308 0 0 28 under 4,813 4,784 29 under PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 6,085 (614) over (1,203) over (1,494) over 5,648 7,534 (1,886) over PUPIL TRANSPORT - OTHER 178 (78) over (125) over (137) over 163 331 (168) over TRANSPORT AND PLANT 14,760 (692) over (1,328) over (1,603) over 12,678 14,703 (2,025) over ADMINISTRATION PRINTING AND STATIONERY 733 0 20 under 22 under 733 709 24 under TELEPHONES 219 0 (5) over (6) over 157 163 (6) over MOBILE PHONES 8 0 0 0 1 1 0 ADVERTISING - OTHER 15 0 3 under 3 under 8 4 4 under POSTAGES/COURIERS 66 10 under 4 under 4 under 45 40 5 under MEMBERSHIP FEES/SUBSCRIPTIONS 278 0 0 0 276 276 0 INSURANCE 78 0 0 0 76 76 0 MEDICAL COSTS 26 0 0 0 26 26 0 LEGAL EXPENSES 0 0 (1) over (2) over 0 2 (2) over HOSPITALITY / CIVIC RECOGNITION 37 0 0 0 37 37 0 SECURITY UPLIFT FEES 5 0 0 0 5 5 0 OTHER ADMIN COSTS 3 0 1 under 1 under 1 0 1 under MEMBERS ALLOWANCES 9 0 0 0 9 9 0 CONFERENCES - OFFICIALS (incl associated costs) 53 28 under 41 under 45 under 50 1 49 under TRAINING 368 0 77 under 85 under 291 199 92 under ADMINISTRATION 1,898 38 under 140 under 152 under 1,715 1,548 167 under 70
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 8 PERIOD 10 PERIOD 11 PERIOD 12 PERIOD 12 PERIOD 12 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 (170) over (187) over 247 450 (203) over SCOTTISH QUALIFICATIONS AUTHORITY 1,563 (2) over (2) over (2) over 1,563 1,565 (2) over PAYMENTS TO VOLUNTARY ORGANISATIONS 5 0 0 0 5 5 0 PAYMENTS TO OTHER BODIES 20,396 75 under 487 under 541 under 19,492 18,921 571 under INDEPENDENT SCHOOL PLACES 4,507 (549) over (923) over (1,016) over 4,008 5,116 (1,108) over CONTRACT SPEECH THERAPY 678 0 0 0 509 593 (84) over SCHOOL ACTIVITIES 524 0 0 0 524 524 0 RESEARCH GRANTS - EDUCATION 41 0 0 0 41 41 0 PARENT COUNCILS (PREV.SCHOOL BOARDS) 28 0 15 under 17 under 24 4 20 under P.E. FACILITIES 49 0 0 0 4 4 0 ACTIVITIES PROGRAMME 480 0 0 0 371 371 0 COUNSELLING 950 0 0 0 685 685 0 COPYRIGHT AGREEMENT 202 0 0 0 202 202 0 VAT FREE EXCURSIONS - EDUCATION 28 0 0 0 0 0 0 PRIVATE INDIVIDUALS - GENERAL 25 0 0 (5) over 17 17 0 PAYMENT TO OTHER BODIES 30,909 (503) over (593) over (652) over 27,692 28,498 (806) over PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 38,669 0 0 0 31,746 31,746 0 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 5 0 0 0 4 4 0 PAYMENT TO CONTRACTORS 38,674 0 0 0 31,750 31,750 0 TRANSFER PAYMENTS EDUCATION MAINTENANCE ALLOWANCE 778 0 0 0 778 778 0 FOOTWEAR & CLOTHING GRANTS 1,869 0 96 under 106 under 1,863 1,741 122 under WORK EXPERIENCE 12 0 0 0 0 0 0 TRANSFER PAYMENTS 2,659 0 96 under 106 under 2,641 2,519 122 under FINANCING CHARGES LEASING CHARGES - OPERATIONAL 3 0 0 0 0 0 0 I.T. EQUIPMENT LEASING - CONTRACT 374 0 0 0 352 352 0 FINANCING CHARGES 377 0 0 0 352 352 0 TOTAL EXPENDITURE 445,512 (715) over (28) over (239) over 387,624 388,292 (668) over 71
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 8 PERIOD 10 PERIOD 11 PERIOD 12 PERIOD 12 PERIOD 12 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 (42,940) 0 (10) under rec (10) under rec (42,106) (42,106) 0 CONTRIBUTIONS FROM OTHER BODIES (2,347) 46 over rec 330 over rec 363 over rec (2,302) (2,697) 395 over rec FEES AND CHARGES - OTHER LOCAL AUTHORITIES (1,119) 0 0 195 over rec (1,119) (1,686) 567 over rec PLAYGROUP ACCOMMODATION CHARGE (10) 0 0 0 0 0 0 EARLY YEARS FEES (373) 668 over rec 862 over rec 960 over rec (316) (1,406) 1,090 over rec RENTAL INCOME (20) 0 0 0 (12) (12) 0 COURSE FEES (40) 0 0 0 (40) (40) 0 OTHER INCOME (25) 1 over rec 0 0 0 0 0 ACCOMMODATION INCOME FROM USERS (882) 0 0 0 (882) (882) 0 INCOME (47,926) 715 over rec 1,182 over rec 1,508 over rec (46,947) (48,999) 2,052 over rec NET EXPENDITURE 397,586 0 1,154 under 1,269 under 340,677 339,293 1,384 under 72
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Appendix C South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 24 February 2023 (No 12) Finance and Corporate Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 12 24/02/23 Over / Under 24/02/23 24/02/23 Service Departments :- £m £m £m £m £m £m Finance Services - Strategy 2.129 2.141 (0.012) over 3.116 3.026 0.090 under Finance Services - Transactions 23.789 23.295 0.494 under 21.232 20.799 0.433 under Audit and Compliance Services 0.376 0.376 0.000 0.569 0.578 (0.009) over Information Technology Services 5.304 5.340 (0.036) over 7.678 7.741 (0.063) over Communications and Strategy Services 3.353 3.504 (0.151) over 2.888 2.980 (0.092) over Administration and Licensing Services 4.274 4.747 (0.473) over 4.359 4.725 (0.366) over Personnel Services 9.017 8.839 0.178 under 10.182 10.175 0.007 under Position Before Transfer to Reserves 48.242 48.242 0.000 50.024 50.024 0.000 Transfer to Reserves as at 24 February 2023 0.000 0.000 0.000 0.000 0.000 0.000 Position After Transfer to Reserves at 24 February 2023 48.242 48.242 0.000 50.024 50.024 0.000 5 73
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Finance and Corporate Resources Variance Analysis 2022/2023 (Period 12) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 752k under APT&C Basic / Superannuation / NI - 914k under Finance Services (Transactions) - 703k under The underspend is due to vacant posts within the Service which are being recruited in line with Service requirements. Personnel Services – 248k under Finance Services (Strategy) Total – 111k under The overspend is due to the timing of employability and funded projects. The underspend is a consequence of vacant posts within the Service, which are being considered in line with service requirements. Overtime - (89k) over Finance Services (Transactions) - (68k) 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. 74
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (60k) over I.T Equipment Maintenance Contract – (41k) over IT Electronic Messaging – 72k under Other Supplies and Services – (56k) over Finance Services (Transactions) – (19k) over Admin, Legal & Licensing – (12k) over Finance services (Transactions) – 20k under Personnel services – 27k under Personnel Services – (40k) over This overspend reflects the timing of spend on the maintenance contract and is offset by the underspend in Electronic Messaging. This underspend reflects the timing of payments only and is offset by income recharged. This is costs associated with one-off purchases in relation to training materials. Administration Costs (219k) over Printing and Stationery – (38k) over Postages/Couriers – (33k) Over Membership Fees/ Subscriptions – (50k) over Admin, Legal and Licensing – (39k) over Finance Services (Transactions) – (30k) over Admin, Legal and Licensing – (43k) over This overspend reflects higher than anticipated spend at this point of the year. The overspend is due to the volume of transactions within Benefits and Revenues being higher than anticipated. This overspend reflects higher than anticipated spend at this point of the year. 75
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Subjective Head Variance Subjective line Service / amount Explanation Administration Costs cont. Medical Costs – (116k) over Other Admin Costs – 38k under Member Allowances – (48k) over Training – (37k) over Personnel Services – (114k) over Finance services (Transactions) – 80k under Admin, Legal and Licensing – (43k) over Administration, Legal and Licensing – (48k) over Personnel Services – (30k) over 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 the Scottish Child Payment Bridging Payments. This overspend reflects the timing of payments only. This overspend reflects the timing of the payments only. This overspend is in relation to costs associated with employability projects and is offset by additional income. Transfer Payments 1,332k under Rent Allowance – 252k under/ Rent Rebates – 1,080k under Finance Services (Transactions) – 252k under/ Finance Services (Transactions) – 1,080k 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. 76
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Subjective Head Variance Subjective line Service / amount Explanation Financing Charges (75k) Over I.T. Equipment Leasing – Contract – (76k) over Personnel Services – (37k) over Administration, Legal and Licensing – (36k) over. This overspend reflects the costs of leasing IT Equipment and is contained within overall budgets. This overspend reflects the greater than anticipated costs of leasing IT Equipment. Income (1,712k) under recovered. Statutory Additions – Cost of Collection – 184k Over Recovered Rent Rebates Subsidy (1,623k) under recovered/Rent Allowance Subsidy (132k) under recovered. National Checking Service (70k) Under recovered Contributions from Development Agencies – 66k over recovered. Finance Services (Transactions) - 184k over recovered. Finance services (Transactions) - (1,623k) under recovered/ Finance services (transactions) - (132k) under recovered. Administration, Legal and Licensing - (70k) under recovered Personnel Services – 66k over recovered This over-recovery reflects the level of activity in this area to date and is in line with the expected position for the financial year-end. This under-recovery of Income offsets the demand led spend on Rent Allowance and Rent Rebates in Transfer Payments. The under recovery is due to this service no longer being provided. This over recovery reflects greater than anticipated contributions for Modern Apprentice Programs. 77
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Subjective Head Variance Subjective line Service / amount Explanation Income cont. Fees and Charges – Departments of the Authority – (30k) Under Recovered Other Income – (49k) Under Recovered Communications and Strategy – (30k) under Recovered Finance Services (Transactions) (37k) under recovered Finance Services (Total Strategy) – (16k) under Recovered The under recovery reflects lower than anticipated income from recharges to other Resources, offset by a reduction in expenditure. The under recovery reflects the timing of the activity, and the recharges processed to date. The under recovery reflects lower than anticipated income to date. * The underlined variances represent new variances since the last report 78
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 8 PERIOD 10 PERIOD 11 PERIOD 12 PERIOD 12 PERIOD 12 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 AMOUNT Under AMOUNT Under AMOUNT Under TO DATE TO DATE AMOUNT Under EMPLOYEE COSTS APT & C BASIC 29,049 235 under 386 under 343 under 25,729 24,800 929 under APT & C OVERTIME 171 (94) over (76) over (83) over 142 231 (89) over APT & C SUPERANNUATION 5,526 63 under 52 under 110 under 4,855 4,738 117 under APT & C NIC 2,753 (19) over (103) over (85) over 2,414 2,546 (132) over MANUAL BASIC 15 1 under (9) over (20) over 13 35 (22) over TRAVEL AND SUBSISTANCE 29 5 under 2 under 4 under 27 21 6 under OTHER EMPLOYEE COSTS 61 (1) over 61 under 15 under 20 4 16 under PENSION INCREASES 869 (8) over (45) over (19) over 793 844 (51) over ADDITIONAL PENSION COSTS 0 (12) over (17) over (22) over 0 22 (22) over EMPLOYEE COSTS 38,473 170 under 251 under 243 under 33,993 33,241 752 under PROPERTY COSTS RATES 42 21 under 0 13 under 32 18 14 under SCOTTISH WATER - METERED CHARGES 3 3 under 3 under 3 under 0 0 0 RENT 50 12 under (2) over (6) over 41 42 (1) over SERVICE CHARGE 1 (7) over (7) over (14) over 1 15 (14) over PROPERTY INSURANCE 1 1 under 1 under 0 1 1 0 SECURITY COSTS 129 9 under 15 under 9 under 90 90 0 REPAIRS & MAINTENANCE - INTERNAL CONTRATOR 0 (1) over (1) over (1) over 0 1 (1) over REPAIRS & MAINTENANCE - EXTERNAL CONTRATOR 0 0 (2) over (3) over 0 3 (3) over ELECTRICITY - CONTRACT 22 22 under 26 under 30 under 0 (6) 6 under GAS 12 7 under 8 under 9 under 1 0 1 under FIXTURE & FITTINGS 1,712 0 0 0 1,712 1,712 0 HEALTH & HYGIENE MATERIALS 0 (1) over (1) over (1) over 0 1 (1) over REFUSE UPLIFT 1 1 under 1 under 1 under 0 0 0 REMOVAL & STORAGE COSTS 0 (2) over (2) over (2) over 0 2 (2) over OTHER PROPERTY COSTS 13 (3) over (2) over 10 under 1 3 (2) over PROPERTY COSTS 1,986 62 under 37 under 48 under 1,879 1,882 (3) over 79
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 8 PERIOD 10 PERIOD 11 PERIOD 12 PERIOD 12 PERIOD 12 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 3,834 (37) over (36) over 44 under 3,267 3,277 (10) over COMPUTER EQUIPMENT MAINTENANCE 2,073 3 under 25 under 0 1,841 1,830 11 under I.T. EQUIPMENT MAINT - CONTRACT 588 (9) over (20) over (47) over 347 388 (41) over I.T. ELECTRONIC MESSAGING 128 13 under 7 under 54 under 73 1 72 under EQUIPMENT, APPARATUS AND TOOLS 159 0 1 under 0 122 122 0 SMALL TOOLS 0 0 0 (5) over 0 5 (5) over ADAPTATIONS FOR CLIENTS 0 (1) over (1) over (1) over 0 1 (1) over SUPPLIES FOR CLIENTS 219 0 0 0 163 163 0 FURNITURE - OFFICE 1 (5) over (5) over (5) over 0 6 (6) over MATERIALS 112 (4) over 1 under (2) over 95 97 (2) over MATERIALS, APPARATUS AND EQUIPMENT 0 (1) over (1) over (1) over 0 1 (1) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 7 3 under 2 under 4 under 6 3 3 under FOODSTUFFS - GENERAL 25 2 under (1) over (1) over 8 8 0 PROTECTIVE CLOTHING & UNIFORMS 4 1 under 0 3 under 3 1 2 under OTHER SUPPLIES AND SERVICES 5,051 31 under (36) over (82) over 5,004 5,060 (56) over CATERING - OUTWITH CONTRACT 6 (1) over (3) over (3) over 6 12 (6) over OUTSOURCED MAIL 144 (10) over (8) over (13) over 112 130 (18) over FREE SCHOOL MEALS - COVID 19 0 0 (2) over (2) over 0 2 (2) over SUPPLIES AND SERVICES 12,351 (15) over (77) over (57) over 11,047 11,107 (60) over TRANSPORT AND PLANT PURCHASE OF VEHICLES 0 0 (4) over 0 0 0 0 POOL CAR CHARGES - RENTAL 25 2 under 6 under 6 under 11 9 2 under POOL CAR CHARGES - FUEL 4 3 under 2 under 2 under 1 0 1 under FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 1 (1) over 0 0 1 1 0 FLEET SERVICE CHARGES - LEASING 5 1 under 0 3 under 2 2 0 FLEET SERVICE CHARGES - FUEL 1 0 1 under 1 under 0 0 0 FLEET SERVICE CHARGES - DRIVERS 36 0 (3) over (3) over 36 39 (3) over PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 0 0 (1) over (1) over 0 1 (1) over TRANSPORT AND PLANT 72 5 under 1 under 8 under 51 52 (1) over 80
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 8 PERIOD 10 PERIOD 11 PERIOD 12 PERIOD 12 PERIOD 12 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 536 5 under (22) over (38) over 337 375 (38) over TELEPHONES 1,569 (1) over 2 under 9 under 1,124 1,112 12 under MOBILE PHONES 179 4 under 10 under 17 under 135 130 5 under ADVERTISING - RECRUITMENT 28 (11) over (11) over (11) over 28 39 (11) over ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 1 0 0 0 0 0 0 ADVERTISING - OTHER 123 1 under 2 under 5 under 115 113 2 under POSTAGES/COURIERS 945 (39) over (28) over (36) over 621 654 (33) over SMS MESSAGING 10 (4) over 1 under 1 under 9 6 3 under MEMBERSHIP FEES/SUBSCRIPTIONS 220 (10) over 0 (50) over 169 219 (50) over INSURANCE 140 (2) over 0 0 140 140 0 MEDICAL COSTS 215 2 under (63) over (115) over 214 330 (116) over LEGAL EXPENSES 171 9 under (4) over 33 under 129 83 46 under HOSPITALITY / CIVIC RECOGNITION 30 0 (21) over 0 11 25 (14) over PAYPOINT AGENCY FEES 70 5 under 3 under (1) over 66 66 0 SECURITY UPLIFT FEES 2 1 under 0 0 1 1 0 OTHER ADMIN COSTS 2,327 (1) over (25) over 78 under 2,327 2,289 38 under MEMBERS ALLOWANCES 1,788 0 0 (73) over 1,552 1,600 (48) over CONFERENCES - MEMBERS (incl associated costs) 9 0 (2) over 2 under 8 5 3 under CONFERENCES - OFFICIALS (incl associated costs) 11 5 under 2 under 6 under 9 2 7 under TRAINING 806 (36) over (59) over (81) over 807 844 (37) over VOLUNTEERS' EXPENSES 0 (3) over (4) over (4) over 0 5 (5) over INTERNAL SUPPORT SERVICES ALLOCATION 42 0 0 0 17 0 17 under ADMINISTRATION 9,222 (75) over (219) over (258) over 7,819 8,038 (219) over PAYMENT TO OTHER BODIES JOINT COMMITTEES - GENERAL 0 0 0 (28) over 0 0 0 MANAGEMENT AND TECHNOLOGY TRAINING GRANT 84 (2) over 0 0 75 75 0 YOUTH EMPLOYMENT TRAINING INITIATIVE 240 0 0 0 117 117 0 GRANTS TO VOLUNTARY ORGANISATIONS 678 0 0 0 562 562 0 PAYMENTS TO OTHER BODIES 8,606 (17) over (68) over 22 under 5,549 5,554 (5) over EXTERNAL AUDIT FEES 516 0 (6) over (6) over 348 359 (11) over PRIVATE INDIVIDUALS - GENERAL 1 (1) over (2) over (2) over 0 2 (2) over PAYMENT TO OTHER BODIES 10,125 (20) over (76) over (14) over 6,651 6,669 (18) over PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 28 12 under (3) over (3) over 18 12 6 under PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 231 1 under 8 under 6 under 222 224 (2) over PAYMENT TO CONTRACTORS 259 13 under 5 under 3 under 240 236 4 under 81
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 8 PERIOD 10 PERIOD 11 PERIOD 12 PERIOD 12 PERIOD 12 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 RENT ALLOWANCE 23,581 0 207 under 228 under 21,204 20,952 252 under RENT REBATES 41,736 0 1,320 under 1,452 under 34,070 32,990 1,080 under TRANSFER PAYMENTS 65,317 0 1,527 under 1,680 under 55,274 53,942 1,332 under FINANCING CHARGES LEASING CHARGES - OPERATIONAL 1 0 1 under 1 under 1 0 1 under I.T. EQUIPMENT LEASING-CONTRACT 1,229 (36) over (15) over (69) over 1,134 1,210 (76) over FINANCING CHARGES 1,230 (36) over (14) over (68) over 1,135 1,210 (75) over TOTAL EXPENDITURE 139,035 104 under 1,435 under 1,585 under 118,089 116,377 1,712 under INCOME NON RELEVANT GOVERNMENT GRANT (850) 0 0 0 (839) (839) 0 STATUTORY ADDITIONS - COST OF COLLECTION (815) 0 155 over rec 163 over rec (684) (868) 184 over rec RENT REBATES SUBSIDY (37,191) 0 (1,353) under rec (1,499) under rec (33,467) (31,844) (1,623) under rec RENT ALLOWANCE SUBSIDY (23,067) 0 (110) under rec (133) under rec (20,304) (20,172) (132) under rec DWP SUBSIDY (1,170) 0 9 over rec 6 over rec (1,080) (1,081) 1 over rec CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (85) 10 over rec 48 over rec 57 over rec (85) (151) 66 over rec CONTRIBUTIONS FROM OTHER BODIES (3,801) (7) under rec 0 (1) under rec (1,483) (1,467) (16) under rec ESF GRANT (739) 21 over rec 20 over rec 20 over rec 0 (20) 20 over rec SALES - DEPARTMENTS OF THE AUTHORITY (32) 0 0 0 0 0 0 FEES AND CHARGES - GENERAL (4,392) (44) under rec (28) under rec (4) under rec (2,841) (2,814) (27) under rec CHARGES TO HEALTH BOARDS (38) 0 0 0 0 0 0 FEES AND CHARGES - OTHER BODIES (221) 5 over rec (2) under rec 6 over rec (186) (186) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,612) (35) under rec (32) under rec (72) under rec (2,006) (1,976) (30) under rec RENTAL INCOME (2) (1) under rec 0 (1) under rec 0 0 0 BIRTH REGISTRATION (35) (9) under rec (9) under rec (10) under rec (30) (19) (11) under rec DEATH REGISTRATION (71) (9) under rec (4) under rec (2) under rec (60) (59) (1) under rec MARRIAGE STATUTORY FEES (98) 12 over rec 0 5 over rec (98) (110) 12 over rec EXTRACT ISSUE (96) 4 over rec 0 0 (89) (89) 0 MARRIAGES (78) (15) under rec (23) under rec (25) under rec (78) (40) (38) under rec CITIZENSHIP CEREMONIES (10) 1 over rec 0 0 (8) (9) 1 over rec CIVIL PARTNERSHIPS 0 0 0 1 over rec 0 (1) 1 over rec NATIONAL CHECKING SERVICE (71) (38) under rec (49) under rec (55) under rec (70) 0 (70) under rec OTHER INCOME (8,646) 18 over rec (53) under rec (17) under rec (4,657) (4,608) (49) under rec REALLOCATION OF CENTRAL SUPPORT COSTS (6,598) 0 0 0 0 0 0 REALLOCATION OF SUPPORT COSTS (75) 0 0 0 0 0 0 82
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 8 PERIOD 10 PERIOD 11 PERIOD 12 PERIOD 12 PERIOD 12 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 (90,793) (87) under rec (1,431) under rec (1,561) under rec (68,065) (66,353) (1,712) under rec NET EXPENDITURE 48,242 17 under 4 under 24 under 50,024 50,024 0 83
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Appendix D South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 24 February 2023 (No 12) Housing and Technical Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 12 24/02/23 Over / Under 24/02/23 24/02/23 Service Departments :- £m £m £m £m £m £m Housing Services 9.830 9.830 0.000 8.432 8.432 0.000 Property Services 9.315 9.657 (0.342) over 10.965 11.195 (0.230) over Position Before Transfer to Reserves 19.145 19.487 (0.342) under 19.397 19.627 (0.230) under Transfer to Reserves as at 24 February 2023 0.000 0.000 0.000 0.000 0.000 0.000 Position After Transfer to Reserves at 24 February 2023 19.145 19.487 (0.342) under 19.397 19.627 (0.230) over 5 85
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Housing and Technical Resources (excl HRA) Variance Analysis 2022/23 (Period 12) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 295k under APT&C Basic / Overtime / Superannuation / National Insurance – 1,440k under Property Services – 1,528k under The variance relates to vacancies which are actively being recruited in line with Service requirements. Manual Basic / Overtime / Superannuation / National Insurance - (1,129k) over Property Services - (1,129k) over The variance reflects the current level of trade operatives and overtime required to meet service demands. Property Costs (948k) over Rates - (120k) over Property Services - (94k) over The overspend relates to the cost of relates into vacant shopping centre units. Service Charge - (273k) over Property Services - (273k) over The overspend relates to the cost of shopping centre service charges which are not recoverable from tenants. Other Accommodation Costs – (101k) over Housing Services – (101k) over The overspend relates to the cost of temporary accommodation to meet current demand. This has been managed within the overall service budget. Security Costs - 134k under Property Services – 136k under The level of security required varies depending on the workload demands and timing of capital and revenue works. 86
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont) Repairs and Maintenance - Internal /External Contractor/ Life Cycle Maintenance – (262k) over Housing Services - (48k) over The overspend relates to the cost of works on temporary accommodation to meet current demand. This has been managed within the overall service budget. Property Services – (214k) over Overspend relates to additional expenditure in property maintenance and estates services. Housing - Rent W/O Unlet Periods - (70k) over Property Services – (42k) over Overspend relates to vacant properties in the Estates Portfolio. Housing Services - (28k) over The overspend relates to void rent loss in relation to homeless housing stock. Housing - Rent W/O Bad Periods - 171k under Property Services – 144k under The underspend reflects a lower than anticipated level of bad debt provision across the estates portfolio. Housing Services – 28k under The underspend reflects a lower than anticipated level of bad debt provision across homelessness services. 87
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont) Electricity - (134k) over Housing Services - (36k) over Property Services - (98k) 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 - (141k) over Property Services - (137k) over This relates to the current market prices for utilities which is currently higher than budget. Refuse Uplift - (90k) over Property Services - (86k) over The level of uplifts varies depending on the current workload demands and timing of capital and revenue works. Supplies and Services 2,045k under Materials - 1,891k under Property Services – 1,883k 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 – 42k under Property Services – 28k 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. 88
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont) IT Equipment Maint-Contract – 64k under Property Services – 65k 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 245k under Fleet Service Charges Vehicle Maintenance – (46k) over Property Services – (46k) over The costs for maintaining vehicles has been higher than budgeted levels. Fleet Service Charges Leasing - 77k under Property Services – 88k under Leasing cost for vehicles is lower than anticipated due to price increases and vehicle requirements. Fleet Service Charges Fuel - (87k) over Property Services - (97k) over Fuel for vehicles is higher than anticipated due to price increases. Hire of External Plant - 160k under Property Services - 160k 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 – 143k under Property Services - 143k under Expenditure on hires varies depending on the workload demands and timing of works on a wide variety of capital and revenue works. 89
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Contractors 1,843k under Payments to Private Contractors – 2,390k under Property Services – 2,208k 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 – 182k under The underspend relates to commissioned services in the Homelessness budget where expenditure varies according to service requirements. Payments to External Consultants - (547k) over Property Services - (547k) over This overspend reflects the requirement to purchase external professional services within the Projects team, to meet current service demands. Income (3,681k) under recovered Rental Income - (144k) under recovered Property Services - (144k) 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/ Manual Recharges – Departments of Authority - (3,437k) under recovered Property Services - (3,437k) 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. 90
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South Lanarkshire Council REVISED REVISED Housing & Technical Resources - Total ANNUAL PERIOD 8 PERIOD 10 PERIOD 11 ANNUAL PERIOD 12 PERIOD 12 PERIOD 12 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ BUDGET ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/23 2022/23 AMOUNT Under AMOUNT Under AMOUNT Under 2022/23 TO DATE TO DATE AMOUNT Under EMPLOYEE COSTS TEACHERS OVERTIME 0 (1) over (1) over 0 - 0 0 0 0 - APT & C BASIC 15,514 620 under 836 under 925 under 15,514 13,683 12,657 1,026 under APT & C OVERTIME 211 11 under 29 under 26 under 211 187 187 0 - APT & C SUPERANNUATION 3,003 132 under 188 under 219 under 3,003 2,651 2,413 238 under APT & C NIC 1,742 109 under 144 under 160 under 1,742 1,534 1,358 176 under MANUAL BASIC 18,719 (340) over (561) over (491) over 18,719 16,495 17,013 (518) over MANUAL OVERTIME 588 (199) over (288) over (305) over 588 518 974 (456) over MANUAL SUPERANNUATION 3,603 (56) over (101) over (80) over 3,603 3,175 3,256 (81) over MANUAL NIC 2,037 (45) over (118) over (62) over 2,037 1,794 1,868 (74) over TRAVEL AND SUBSISTANCE 25 5 under 7 under 8 under 25 22 13 9 under OTHER EMPLOYEE COSTS (27) 2 under 5 under 5 under (27) (24) (29) 5 under PENSION INCREASES 602 9 under 4 under (12) over 602 535 551 (16) over ADDITIONAL PENSION COSTS 13 (14) over (14) over (14) over 13 0 14 (14) over EMPLOYEE COSTS 46,030 233 under 130 under 379 under 46,030 40,570 40,275 295 under 91
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South Lanarkshire Council REVISED REVISED Housing & Technical Resources - Total ANNUAL PERIOD 8 PERIOD 10 PERIOD 11 ANNUAL PERIOD 12 PERIOD 12 PERIOD 12 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ BUDGET ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/23 2022/23 AMOUNT Under AMOUNT Under AMOUNT Under 2022/23 TO DATE TO DATE AMOUNT Under PROPERTY COSTS RATES 2,153 (3) over (21) over (23) over 2,153 2,149 2,269 (120) over SCOTTISH WATER - UNMETERED CHARGES 12 (1) over (2) over (2) over 12 11 18 (7) over SCOTTISH WATER - METERED CHARGES 241 2 under (17) over (17) over 241 204 221 (17) over RENT 1,584 (24) over 23 under (10) over 1,584 1,437 1,464 (27) over SERVICE CHARGE 141 (178) over (269) over (273) over 141 68 341 (273) over FACTORING CHARGES 9 2 under 0 - 0 - 9 0 0 0 - OTHER ACCOMMODATION COSTS 2,733 (14) over (43) over (38) over 2,733 2,200 2,301 (101) over BED AND BREAKFAST 52 14 under 14 under 15 under 52 25 11 14 under PROPERTY INSURANCE 295 1 under 1 under (10) over 295 294 300 (6) over SECURITY COSTS 299 81 under 127 under 142 under 299 254 120 134 under GROUND MAINTENANCE 52 (1) over (2) over (2) over 52 52 57 (5) over GROUNDS MAINTENANCE ADDITIONAL WORKS 10 1 under 1 under 2 under 10 8 6 2 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 3,069 (17) over (47) over (63) over 3,069 2,653 2,846 (193) over REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 0 0 - (2) over (2) over 0 0 2 (2) over LIFE CYCLE MAINTENANCE 3,558 (1) over (1) over (8) over 3,558 3,558 3,567 (9) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 742 (74) over (65) over (19) over 742 694 752 (58) over HOUSING - RENT FREE ACCOMMODATION 0 (3) over (3) over (4) over 0 0 4 (4) over HOUSING - RENT W/O UNLET PERIODS 786 (33) over (40) over (46) over 786 662 732 (70) over HOUSING - RENT W/O BAD PERIODS 817 13 under 16 under 20 under 817 358 187 171 under ASBESTOS 0 (3) over (3) over (3) over 0 0 3 (3) over ELECTRICITY - CONTRACT 977 0 - (93) over (110) over 977 770 904 (134) over ELECTRICITY - NON CONTRACT 29 3 under 6 under 8 under 29 25 17 8 under GAS 377 (41) over (44) over (67) over 377 368 509 (141) over HEATING OIL 12 0 - (5) over (8) over 12 12 22 (10) over FIXTURE & FITTINGS 1,264 1 under (34) over (30) over 1,264 1,180 1,204 (24) over JANITOR SERVICE 164 0 - 0 - 0 - 164 152 152 0 - CLEANING CONTRACT 407 42 under 8 under 8 under 407 403 395 8 under CLEANING OUTWITH CONTRACT 0 (22) over (25) over (25) over 0 0 25 (25) over CLEANING MATERIALS 10 (3) over (1) over (2) over 10 8 17 (9) over WINDOW CLEANING 2 (1) over 0 - 0 - 2 2 2 0 - PEST CONTROL 6 2 under 1 under 1 under 6 5 4 1 under REFUSE UPLIFT 405 (71) over (82) over (79) over 405 351 441 (90) over REMOVAL & STORAGE COSTS 46 (15) over (5) over (8) over 46 41 49 (8) over OTHER PROPERTY COSTS 511 23 under 37 under 39 under 511 484 424 60 under OFFICE ACCOM-FACILITIES MANAGEMENT 1,113 0 - (18) over 0 - 1,113 1,113 1,113 0 - ACCOMMODATION RECHARGE TO USERS 33 0 - (8) over (2) over 33 28 38 (10) over PROPERTY COSTS 21,909 (320) over (596) over (616) over 21,909 19,569 20,517 (948) over 92
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South Lanarkshire Council REVISED REVISED Housing & Technical Resources - Total ANNUAL PERIOD 8 PERIOD 10 PERIOD 11 ANNUAL PERIOD 12 PERIOD 12 PERIOD 12 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ BUDGET ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/23 2022/23 AMOUNT Under AMOUNT Under AMOUNT Under 2022/23 TO DATE TO DATE AMOUNT Under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 476 25 under 79 under 33 under 476 408 366 42 under COMPUTER EQUIPMENT MAINTENANCE 6 5 under 0 - 0 - 6 6 0 6 under I.T. EQUIPMENT MAINT-CONTRACT 222 50 under 64 under 57 under 222 121 57 64 under I.T. ELECTRONIC MESSAGING 0 0 - 0 - 0 - 0 0 1 (1) over EQUIPMENT, APPARATUS AND TOOLS 46 23 under 31 under 35 under 46 38 3 35 under ADAPTATIONS FOR CLIENTS 701 0 - (5) over (5) over 701 660 660 0 - FURNITURE - OFFICE 0 (1) over (1) over (1) over 0 0 1 (1) over FURNITURE - GENERAL 0 (11) over (15) over (15) over 0 0 13 (13) over FURNISHINGS 0 (15) over (16) over (21) over 0 0 18 (18) over MATERIALS 12,763 1,264 under 2,063 under 2,525 under 12,763 10,915 9,024 1,891 under AUDIO VISUAL 10 1 under 0 - 1 under 10 8 7 1 under PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 3 0 - 2 under 2 under 3 0 0 0 - TV LICENCES - EDUCATION 1 0 - 0 - 0 - 1 1 1 0 - FOODSTUFFS - GENERAL 2 0 - (1) over (1) over 2 1 1 0 - PROTECTIVE CLOTHING & UNIFORMS 44 8 under 8 under 13 under 44 37 24 13 under OTHER SUPPLIES AND SERVICES 252 27 under 19 under 24 under 252 228 193 35 under HEALTH AND SAFETY 1 1 under (2) over (3) over 1 1 5 (4) over CATERING - CONTRACT 1 0 - 0 - 0 - 1 0 0 0 - OUTSOURCED MAIL 0 (2) over (2) over (2) over 0 0 4 (4) over DELIVERY CHARGE 0 (1) over (1) over (1) over 0 0 2 (2) over BULK BUYING DISCOUNT 0 1 under 1 under 1 under 0 0 (1) 1 under SUPPLIES AND SERVICES 14,528 1,375 under 2,224 under 2,642 under 14,528 12,424 10,379 2,045 under TRANSPORT AND PLANT PURCHASE OF PLANT 125 (32) over (33) over (31) over 125 122 165 (43) over FLEET SERVICES - FUEL 0 (12) over (15) over (16) over 0 0 16 (16) over FLEET SERVICES - VEHICLE HIRE 47 0 - 4 under (3) over 47 43 37 6 under POOL CAR RECHARGE - RENTAL CHARGE 146 (14) over (4) over (2) over 146 106 107 (1) over POOL CAR RECHARGE - FUEL 26 10 under 12 under 14 under 26 15 0 15 under POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 - 1 under 1 under 1 1 0 1 under OTHER TRANSPORT COSTS 1 0 - 0 - 0 - 1 0 0 0 - TRANSPORT INSURANCE 44 (17) over (11) over (5) over 44 39 44 (5) over PLANT SERVICES 7 1 under 0 - (2) over 7 6 8 (2) over FLEET SERVICE CHARGES VEHICLE MAINTENANCE 330 (9) over (57) over (54) over 330 306 352 (46) over FLEET SERVICE CHARGES UNSCHEDULED LABOUR 1 0 - 1 under 1 under 1 1 0 1 under FLEET SERVICE CHARGES PLANT MAINTENANCE 7 (6) over (4) over (6) over 7 7 17 (10) over FLEET SERVICE CHARGES ASSET MODIFICATIONS 15 7 under 9 under 9 under 15 13 3 10 under FLEET SERVICE CHARGES LEASING 1,397 44 under 12 under (1) over 1,397 1,246 1,169 77 under FLEET SERVICE CHARGES HIRED VEHICLES 201 10 under 17 under 22 under 201 106 75 31 under FLEET SERVICE CHARGES CONTRACT HIRE 48 23 under 28 under 28 under 48 42 12 30 under FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 117 (7) over (23) over (26) over 117 109 156 (47) over FLEET SERVICE CHARGES FUEL 860 (91) over (96) over (61) over 860 761 848 (87) over HIRE OF EXTERNAL PLANT 257 117 under 144 under 157 under 257 209 49 160 under HIRE OF SCAFOLDING 1,077 (9) over 107 under 99 under 1,077 945 802 143 under HIRE OF SKIPS 33 21 under 24 under 27 under 33 27 0 27 under TAXI CHARGES - CONTRACTED 23 2 under 2 under 2 under 23 19 18 1 under TRANSPORT AND PLANT 4,763 38 under 118 under 153 under 4,763 4,123 3,878 245 under 93
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South Lanarkshire Council REVISED REVISED Housing & Technical Resources - Total ANNUAL PERIOD 8 PERIOD 10 PERIOD 11 ANNUAL PERIOD 12 PERIOD 12 PERIOD 12 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ BUDGET ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/23 2022/23 AMOUNT Under AMOUNT Under AMOUNT Under 2022/23 TO DATE TO DATE AMOUNT Under ADMINISTRATION PRINTING AND STATIONERY 83 3 under 8 under 12 under 83 71 64 7 under TELEPHONES 94 28 under 34 under 40 under 94 90 42 48 under MOBILE PHONES 42 21 under 20 under 24 under 42 39 12 27 under ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 7 0 - 0 - 0 - 7 0 0 0 - ADVERTISING - OTHER 6 3 under 3 under 5 under 6 4 1 3 under POSTAGES/COURIERS 21 (12) over (18) over (16) over 21 19 38 (19) over MEMBERSHIP FEES/SUBSCRIPTIONS 13 (38) over (7) over (5) over 13 12 63 (51) over INSURANCE 216 (10) over (3) over 6 under 216 216 210 6 under MEDICAL COSTS 16 (5) over (10) over (12) over 16 14 24 (10) over LEGAL EXPENSES 17 (22) over (24) over (23) over 17 17 29 (12) over PETTY OUTLAYS 12 (2) over (1) over (2) over 12 12 13 (1) over HOSPITALITY / CIVIC RECOGNITION 2 1 under 1 under 2 under 2 2 1 1 under PAYPOINT AGENCY FEES 0 0 - (1) over (1) over 0 0 1 (1) over OTHER ADMIN COSTS 13 1 under 3 under 2 under 13 13 5 8 under TRAINING 0 (6) over (8) over (8) over 0 0 8 (8) over INTERNAL SUPPORT SERVICES ALLOCATION 457 0 - 0 - 0 - 457 394 394 0 - CENTRAL ADMINISTRATION 2,749 0 - 0 - 0 - 2,749 2,385 2,385 0 - ADMINISTRATION 3,748 (38) over (3) over 24 under 3,748 3,288 3,290 (2) over PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,017 27 under (47) over (33) over 2,017 1,673 1,729 (56) over PAYMENTS TO OTHER BODIES 1,192 (8) over 52 under 70 under 1,192 869 770 99 under SUPPORTING PEOPLE INTERNAL PROVIDER 1,129 (7) over (63) over (51) over 1,129 1,043 1,118 (75) over SUPPORTING PEOPLE EXTERNAL PROVIDER 726 11 under 95 under 73 under 726 665 553 112 under HOUSING ADMINISTRATION 1,170 0 - 0 - 0 - 1,170 1,080 1,080 0 - ASSISTANCE TO HOME OWNERS 2,264 0 - 0 - (33) over 2,264 1,712 1,763 (51) over PRIVATE INDIVIDUALS - GENERAL 838 (20) over (31) over (32) over 838 598 631 (33) over PAYMENT TO OTHER BODIES 9,336 3 under 6 under (6) over 9,336 7,640 7,644 (4) over PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 18,525 626 under 1,134 under 1,844 under 18,525 16,093 13,703 2,390 under PAYMENT TO EXTERNAL CONSULTANTS 306 (368) over (600) over (523) over 306 198 745 (547) over PAYMENT TO CONTRACTORS 18,831 258 under 534 under 1,321 under 18,831 16,291 14,448 1,843 under TRUST FUND EXPENDITURE 0 0 - 0 - 0 - 0 0 0 0 - TRANSFER PAYMENTS TRANSFER PAYMENTS 0 0 - 0 - 0 - 0 0 0 0 - 94
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South Lanarkshire Council REVISED REVISED Housing & Technical Resources - Total ANNUAL PERIOD 8 PERIOD 10 PERIOD 11 ANNUAL PERIOD 12 PERIOD 12 PERIOD 12 BUDGET VARIANCE Over/ VARIANCE Over/ VARIANCE Over/ BUDGET ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/23 2022/23 AMOUNT Under AMOUNT Under AMOUNT Under 2022/23 TO DATE TO DATE AMOUNT Under FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 152 2 under 20 under (30) over 152 152 177 (25) over INTEREST ON REVENUE BALANCES 2 1 under 1 under 1 under 2 2 0 2 under FINANCING CHARGES 154 3 under 21 under (29) over 154 154 177 (23) over TOTAL EXPENDITURE 119,299 1,552 under 2,434 under 3,868 under 119,299 104,059 100,608 3,451 under INCOME CONTRIBUTIONS FROM OTHER BODIES (2,287) 18 over rec (4) under rec (19) under rec (2,287) (2,020) (2,011) (9) under rec SALES - DEPARTMENTS OF THE AUTHORITY (460) 2 over rec 1 over rec 1 over rec (460) 0 (1) 1 over rec FEES AND CHARGES - GENERAL (592) (5) under rec (44) under rec (33) under rec (592) (563) (513) (50) under rec FEES AND CHARGES - DEPARTMENTS OF THE A (48) 0 - 0 - 0 - (48) 0 0 0 - RENTAL INCOME (4,775) (178) under rec (126) under rec (290) under rec (4,775) (4,294) (4,150) (144) under rec HOUSE RENTS (5,494) (4) under rec (6) under rec 0 - (5,494) (4,511) (4,503) (8) under rec OTHER INCOME (2,736) 18 over rec (34) under rec (21) under rec (2,736) (2,114) (2,080) (34) under rec REALLOCATION OF CENTRAL SUPPORT COSTS (876) 0 - 0 - 0 - (876) 0 0 0 - REALLOCATION OF SUPPORT COSTS (1,629) (11) under rec (10) under rec 0 - (1,629) (831) (831) 0 - RECOVERY FROM CAPITAL (42,616) (5,058) under rec (8,599) under rec (9,291) under rec (42,616) (35,830) (26,115) (9,715) under rec RECHARGES - DEPARTMENTS OF AUTHORITY (38,060) 2,890 over rec 5,159 over rec 2,413 over rec (38,060) (34,409) (37,350) 2,941 over rec MANUAL RECHARGES - DEPARTMENTS OF AUTHORITY (99) 776 over rec 1,102 over rec 3,127 over rec (99) (90) (3,427) 3,337 over rec YEAR END T/FER TO BALANCE SHEET (482) 0 - 0 - 0 - (482) 0 0 0 - INCOME (100,154) (1,552) under rec (2,561) under rec (4,113) under rec (100,154) (84,662) (80,981) (3,681) under rec NET EXPENDITURE 19,145 0 - (127) over (245) over 19,145 19,397 19,627 (230) over 95
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Appendix E Housing and Technical Resources - HRA Variance Analysis 2022/23 (Period 12) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 266k under APT&C - Basic / Overtime / Superannuation / National Insurance - 248k under HRA The variance relates to vacancies, which are being actively recruited or being held whilst service requirements are determined. Property Costs (3,628k) over Repairs and Maintenance - Internal and External Contractor - (3,071) over HRA The net overspend reflects the current demand for repairs and continuing high cost and volume of voids. The position includes a recharge for recovery of costs from chargeable services due to building services shortfall. Housing - Rent Free Accommodation - (66k) 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 - (129k) over HRA This budget is demand led and the overspend reflects the current pressure in void properties. Electricity / Gas / Heating Oil / Solid Fuel – (261k) over HRA The overspend reflects the current demand and price. Cleaning Contract - (80k) over HRA This overspend is due to inflationary price increases. 5 97
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Subjective Head Variance Subjective line Service / amount Explanation Administration Costs 47k under Legal Expenses - 41k under HRA This budget is demand led and the underspend reflects the lower than anticipated levels of eviction actions during the year. Financing Charges 755k under Interest – Debt Charges – 755k under HRA The overall level of debt charge was lower than anticipated due to the profile of funding requirements. Income 2,572k over recovered House Rents - 339k 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 – 2,245k over recovered HRA The budget assumes a level of transfer to reserves, however, due to the current net overspend across the service, mainly as a result of the aforementioned recovery of costs from chargeable services due to the building services shortfall, the drawdown from reserves will be higher than forecast. * The underlined variances represent new variances since the last report. 98
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 8 PERIOD 10 PERIOD 11 PERIOD 12 PERIOD 12 PERIOD 12 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 24 under 171 under 205 under 9,945 9,723 222 under APT & C OVERTIME 86 (26) over (33) over (53) over 76 138 (62) over APT & C SUPERANNUATION 1,983 (16) over 0 - (24) over 1,747 1,775 (28) over APT & C NIC 1,163 74 under 139 under 102 under 1,025 909 116 under MANUAL OVERTIME 0 (1) over 0 - 0 - 0 0 0 - TRAVEL AND SUBSISTANCE 40 19 under 25 under 27 under 35 5 30 under OTHER EMPLOYEE COSTS 0 (1) over (1) over (1) over 0 1 (1) over PENSION INCREASES 219 1 under (2) over (2) over 193 195 (2) over ADDITIONAL PENSION COSTS 0 (3) over (9) over (9) over 0 9 (9) over EMPLOYEE COSTS 14,641 71 under 290 under 245 under 13,021 12,755 266 under PROPERTY COSTS RATES 105 36 under (19) over (13) over 105 118 (13) over SCOTTISH WATER - UNMETERED CHARGES 4 (2) over (2) over (3) over 4 6 (2) over SCOTTISH WATER - METERED CHARGES 8 (1) over (3) over (3) over 8 11 (3) over RENT 6 6 under 6 under 6 under 6 0 6 under SERVICE CHARGE 65 (4) over (2) over (2) over 0 2 (2) over OTHER ACCOMMODATION COSTS 31 31 under 0 - 0 - 0 0 0 - PROPERTY INSURANCE 923 0 - (1) over (1) over 923 924 (1) over SECURITY COSTS 55 0 - 0 - (7) over 55 62 (7) over GROUND MAINTENANCE 4,257 0 - 0 - (88) over 4,257 4,370 (113) over REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 32,392 0 - (1,414) over (2,053) over 29,930 32,673 (2,743) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 877 (3) over (139) over (156) over 743 1,071 (328) over HOUSING - RENT FREE ACCOMMODATION 155 (29) over (58) over (60) over 136 202 (66) over HOUSING - RENT W/O UNLET PERIODS 2,354 0 - (64) over (130) over 2,118 2,247 (129) over HOUSING - RENT W/O BAD PERIODS 3,405 0 - 0 - 0 - 607 607 0 - ASBESTOS 139 0 - 0 - 0 - 123 64 59 under EPC 0 (1) over 0 - 0 - 0 0 0 - ELECTRICITY - CONTRACT 1,008 0 - (36) over (2) over 483 522 (39) over GAS 301 0 - (176) over (174) over 255 478 (223) over HEATING OIL 54 3 under 0 - 0 - 45 45 0 - SOLID FUEL 4 2 under 2 under 3 under 3 2 1 under MULTI-STOREY HEAT/LIGHT 0 (1) over (1) over (1) over 0 1 (1) over FIXTURE & FITTINGS 58 (8) over (14) over (12) over 58 76 (18) over JANITOR SERVICE 74 16 under 27 under 33 under 68 30 38 under CLEANING CONTRACT 384 (79) over (79) over (80) over 384 464 (80) over CLEANING MATERIALS 60 20 under 25 under 27 under 53 23 30 under WINDOW CLEANING 16 3 under (1) over (1) over 11 11 0 - PEST CONTROL 122 (6) over 7 under 2 under 103 97 6 under REMOVAL & STORAGE COSTS 14 9 under 0 - (2) over 12 14 (2) over OTHER PROPERTY COSTS 35 5 under 1 under 2 under 25 23 2 under PROPERTY COSTS 46,906 (3) over (1,941) over (2,715) over 40,515 44,143 (3,628) over 99
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 8 PERIOD 10 PERIOD 11 PERIOD 12 PERIOD 12 PERIOD 12 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 39 under 14 under 0 - 263 289 (26) over COMPUTER EQUIPMENT RENTAL 0 (11) over (11) over (11) over 0 0 0 - I.T. EQUIPMENT MAINT-CONTRACT 209 0 - 0 - 0 - 142 111 31 under EQUIPMENT, APPARATUS AND TOOLS 13 (1) over (3) over (2) over 12 15 (3) over AIDS FOR CLIENTS 0 (2) over (2) over (2) over 0 2 (2) over FURNITURE - OFFICE 10 3 under 2 under 3 under 9 5 4 under FURNITURE - GENERAL 0 (13) over (13) over (13) over 0 13 (13) over MATERIALS, APPARATUS AND EQUIPMENT 0 (2) over (2) over (2) over 0 3 (3) over FOODSTUFFS - GENERAL 6 (1) over (3) over (2) over 5 9 (4) over PROTECTIVE CLOTHING & UNIFORMS 12 2 under 3 under 4 under 11 8 3 under LAUNDRY COSTS 16 1 under 3 under 3 under 14 11 3 under OTHER SUPPLIES AND SERVICES 31 (1) over 0 - (1) over 29 28 1 under HEALTH AND SAFETY 15 8 under 10 under 11 under 13 4 9 under SUPPLIES AND SERVICES 609 22 under (2) over (12) over 498 498 0 - TRANSPORT AND PLANT POOL CAR RECHARGE - RENTAL CHARGE 26 (11) over 1 under 3 under 26 27 (1) over POOL CAR RECHARGE - FUEL 6 3 under 4 under 4 under 5 0 5 under POOL CAR RECHARGE - ADDITIONAL CHARGES 1 1 under 1 under 1 under 1 0 1 under FLEET SERVICE CHARGES VEHICLE MAINTENANCE 23 3 under 3 under 3 under 19 16 3 under FLEET SERVICE CHARGES LEASING 72 15 under 0 - 0 - 39 39 0 - FLEET SERVICE CHARGES HIRED VEHICLES 34 18 under 0 - 0 - 0 0 0 - FLEET SERVICE CHARGES CONTRACT HIRE 0 (2) over (3) over (3) over 0 4 (4) over FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 8 1 under 0 - 0 - 5 5 0 - FLEET SERVICE CHARGES FUEL 21 4 under 1 under 0 - 12 12 0 - STORAGE 4 2 under 3 under 3 under 4 0 4 under TAXI CHARGES - CONTRACTED 0 0 - 0 - (1) over 0 1 (1) over TRANSPORT AND PLANT 195 34 under 10 under 10 under 111 104 7 under 100
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 8 PERIOD 10 PERIOD 11 PERIOD 12 PERIOD 12 PERIOD 12 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 (13) over 6 under 7 under 54 47 7 under BULK PRINTING 53 (2) over (13) over (9) over 45 49 (4) over TELEPHONES 84 (1) over 3 under 6 under 71 70 1 under MOBILE PHONES 27 12 under 0 - 0 - 8 8 0 - ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 22 0 - 0 - 0 - 0 0 0 - ADVERTISING - OTHER 12 7 under 0 - 0 - 0 0 0 - POSTAGES/COURIERS 132 0 - 0 - 0 - 77 77 0 - SMS MESSAGING 0 (2) over (2) over (2) over 0 3 (3) over MEMBERSHIP FEES/SUBSCRIPTIONS 38 8 under 4 under 0 - 24 24 0 - MEDICAL COSTS 25 (4) over (3) over (3) over 22 25 (3) over LEGAL EXPENSES 61 0 - 43 under 41 under 41 0 41 under PETTY OUTLAYS 4 1 under 1 under 1 under 4 2 2 under HOSPITALITY / CIVIC RECOGNITION 0 (1) over (1) over (1) over 0 1 (1) over GIRO BANK AGENCY FEES 9 3 under 8 under 8 under 9 0 9 under PAYPOINT AGENCY FEES 49 2 under (1) over (1) over 35 36 (1) over INTERNET AGENCY FEES 6 3 under 4 under 0 - 0 0 0 - OTHER ADMIN COSTS 15 (19) over 0 - (2) over 1 2 (1) over CONFERENCES - OFFICIALS 7 (1) over 0 - 1 under 6 6 0 - INTERNAL SUPPORT SERVICES ALLOCATION 5,039 0 - 0 - 0 - 0 0 0 - ADMINISTRATION 5,644 (7) over 49 under 46 under 397 350 47 under PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,964 0 - 0 - 0 - 1,804 1,804 0 - GRANTS TO VOLUNTARY ORGANISATIONS 3 0 - 0 - 0 - 0 0 0 - PAYMENTS TO VOLUNTARY ORGANISATIONS 31 (2) over (2) over 0 - 16 16 0 - PAYMENTS TO OTHER BODIES 32 0 - (17) over (17) over 0 23 (23) over PAYMENT TO OTHER BODIES 3,030 (2) over (19) over (17) over 1,820 1,843 (23) over PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 80 (10) over (20) over 17 under 62 42 20 under PAYMENT TO EXTERNAL CONSULTANTS 20 (21) over (22) over (16) over 20 36 (16) over PAYMENT TO CONTRACTORS 100 (31) over (42) over 1 under 82 78 4 under TRUST FUND EXPENDITURE 0 0 - 0 - 0 - 0 0 0 - TRANSFER PAYMENTS TRANSFER PAYMENTS 0 0 - 0 - 0 - 0 0 0 - FINANCING CHARGES INTEREST-DEBT CHARGES 18,325 0 - 0 - 0 - 14,389 13,634 755 under I.T. EQUIPMENT LEASING-CONTRACT 67 0 - 0 - 0 - 67 67 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 - 40,506 39,751 755 under 101
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 8 PERIOD 10 PERIOD 11 PERIOD 12 PERIOD 12 PERIOD 12 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 TOTAL EXPENDITURE 115,500 84 under (1,655) over (2,442) over 96,950 99,522 (2,572) over INCOME SALES - DEPARTMENTS OF THE AUTHORITY (1,169) 0 - 0 - 0 - (1,080) (1,080) 0 - FEES AND CHARGES - GENERAL (4,523) 0 - 0 - 0 - (2,529) (2,529) 0 - RENTAL INCOME (460) 0 - 0 - 0 - 0 12 (12) under rec HOUSE RENTS (100,503) 0 - 277 over rec 339 over rec (83,846) (84,185) 339 over rec LOCK UP RENTS (2,589) 0 - 0 - 0 - (2,563) (2,563) 0 - INSURANCE RECOVERIES (250) 0 - 0 - 0 - (28) (28) 0 - OTHER INCOME (1,789) 0 - 0 - 0 - (1,405) (1,405) 0 - REALLOCATION OF SUPPORT COSTS (717) 0 - 0 - 0 - 0 0 0 - YEAR END T/FER TO BALANCE SHEET (3,500) (84) under rec 1,378 over rec 2,103 over rec (2,961) (5,206) 2,245 over rec INCOME (115,500) (84) under rec 1,655 over rec 2,442 over rec (94,412) (96,984) 2,572 over rec NET EXPENDITURE 0 0 - 0 - 0 - 2,538 2,538 0 - 102
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Appendix F South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 24 February 2023 (No 12) Social Work Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 12 24/02/23 Over / Under 24/02/23 24/02/23 Service Departments :- £m £m £m £m £m £m Performance and Support Services 7.084 6.405 0.679 under 6.432 5.653 0.779 under Children and Families 42.988 44.144 (1.156) over 38.573 39.974 (1.401) over Adults and Older People 165.086 159.451 5.635 under 143.107 138.424 4.683 under Justice and Substance Misuse 1.128 0.651 0.477 under 1.082 0.625 0.457 under Position Before Transfer to Reserves 216.286 210.651 5.635 under 189.194 184.676 4.518 under Transfer to Reserves as at 24 February 2023 0.000 5.635 (5.635) over 0.000 4.518 (4.518) over Position After Transfer to Reserves at 24 February 2023 216.286 216.286 0.000 189.194 189.194 0.000 5 103
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Social Work Resources Variance Analysis 2022/23 (Period 12) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 4,348k under Admin and Clerical Staff – 963k under Performance and Support – 398k under This is a result of vacancies which are actively being recruited. Adult and Older People - 490k under This is a result of Scheduling assistant vacancies which are being actively recruited. Managerial Support Specialist – (492k) over Performance and Support – 254k under Adults and Older People - (873k) over Children and Families – (106k) over This underspend relates to recent 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 – 233k under This is a result of vacancies which are actively being recruited. 104
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Basic Grade Social Workers – 1,478k under Children and Families - 434k under This is a result of vacancies which are actively being recruited. Adults and Older People – 989k under This is a result of vacancies which are actively being recruited. Hospital Social Workers – (74k) over Justice – 55k under Adult and Older People – (74k) over The overspend is a result of turnover being less than anticipated to date. The overspend is a result of turnover being less than anticipated and additional hours being worked. Instructors – 411k under Adults and Older People – 411k 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 – (1,208k) over Children and Families - (273k) over Adults and Older People – (935k) over The overspend relates to the requirement to cover shifts using overtime in the children’s homes to fulfil staffing rotas. This overspend relates to the outcome of a job evaluation process and the additional cost of the pay award. 105
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont) Home Carers – 1,844k under Adults and Older People – 1,844k under The underspend is a result of vacancies during the year. The anticipated underspend will be transferred to Reserves at the year-end. Other Employee Costs – 1,453k under Additional pension costs – (56k) over Adults and Older People – 1,106k under Children and Families – 345k under Adults and Older People – (51k) over 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. This is offset by an underspend in basic pay. Supplies and Services 455k under Supplies for Clients – 173k under Catering contract – 182k under Children and Families – 138k under Adult and Older People – 182k under The underspend is due to lower- than-expected demand at this time. There is an underspend as a consequence of building-based day services currently not being fully operational throughout the year. 106
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) Catering contract – Outwith contract – 88k under Adult and Older People – 90k under There is an underspend as a consequence of building-based day services currently not being fully operational throughout the year. Transport and Plant 66k under Pool car charges – rental – (98k) over Other Transport costs – (56k) over Fleet Service charges – Drivers – 242k under Children and Families – (53k) over Children and Families – (118k) over Adult and Older People – 77k under Performance & Support – 50k under Adult and Older People – 192k under This overspend reflects the current usage level of pool cars. This reflects the commitments in respect of transporting children to and from school or respite. Taxi charges remain less than budget as a consequence of building based day services not fully operation all year. There has been a reduction in driver spend due to the decrease in the number of routes during COVID. There has been a reduction in driver spend due to the decrease in the number of routes during COVID. Payment to Other Bodies 1,943k under Other Committees of the Authority – 623k under Children and Families – 623k under This underspend relates to a non- recurring underspend in the Whole Family Wellbeing funding 107
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies (cont.) Payments to Voluntary Organisations - 1,037k under Payments to other bodies – 462k under Private individuals – general – 84k under Social Work Foster Parents – (232k) over Children and Families – 145k under Adult and Older People – 843k under Children and Families – 421k under Children and Families – 90k under Children and Families – (232k) over 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. This underspend relates to a non- recurring underspend due to the Whole Family Wellbeing funding. The underspend relates to the Supported Carer service where recruitment for the service is on- going. This overspend is the result of the continuing use of external foster placements arising from permanent fostering placements for children and young people. 108
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies (cont.) Social Work – Adoption Allowances – (96k) over Direct Payments – 78k under Children and Families – (96k) over Adult and Older People – 80k under This expenditure is in relation to the fee paid to external organisations for the matching of a child to an external permanent adoption placement. This is a temporary underspend and is expected to be fully spent by year end. Payment to Contractors (2,484k) over Long Term Care – (2,291k) over Respite - (291k) over Misc.- 121k under Children and Families – (2,291k) over Children and Families – (291k) over Children and Families – 121k under This overspend is a result of the continuing requirement for children’s residential external school placements. The overspend reflects the demand for respite services to support young people and their families. The underspend is due to lower than demand for secure care. This partially offsets the overspend in residential placements. Transfer Payments (225k) over Direct Assistance to Persons – (220k) Over Children and Families – (194k) over This overspend relates to demand for kinship care. Income 491k over recovered Non relevant Government grant – (87k) under recovered. Adult and Older People – (87k) under recovered. This under recovery is due to State hospital funding for posts not currently filled. 109
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Contributions from Other Bodies – 73k over recovered. Fees and Charges – General – 152k over recovered. Fees and Charges - Other Local Authorities - (95k) under recovered. Charges to Health Boards – 515k over recovered. Justice – 70k over recovered. Adults and Older People – 129k over recovered. Adults and Older People – (142k) under recovered. Adults and Older People – 585k over recovered. Children and Families – (70k) under recovered. This is temporary over recovery and is expected to be on line by year end. This over recovery relates to non- recurring income received in respect of recovery of prior year care costs from service users. 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 underlined variances represent new variances since the last report. 110
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 12 PERIOD 12 PERIOD 12 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 5,195 496 under 625 under 788 under 4,579 3,707 872 under ADMIN & CLERICAL STAFF - APT&C OVERTIME 17 (52) over (62) over (71) over 15 91 (76) over ADMIN & CLERICAL STAFF - APT&C SUPERANNUATION 914 80 under 87 under 113 under 805 676 129 under ADMIN & CLERICAL STAFF - APT&C NIC 374 21 under 24 under 41 under 329 291 38 under MANAGERIAL SUPPORT SPECIALIST STAFF BASIC 20,558 744 under 557 under 285 under 18,109 17,884 225 under MANAGERIAL SUPPORT SPECIALIST STAFF OVERTIME 48 (402) over (460) over (542) over 35 581 (546) over MANAGERIAL SUPPORT SPECIALIST STAFF SUPERANNUATION 3,747 59 under 19 under (35) over 3,302 3,343 (41) over MANAGERIAL SUPPORT SPECIALIST STAFF NIC 2,239 257 under 19 under (1) over 1,945 2,075 (130) over BASIC GRADE SOCIAL WORKERS BASIC 12,004 837 under 931 under 1,092 under 10,842 9,622 1,220 under BASIC GRADE SOCIAL WORKERS OVERTIME 35 (36) over (41) over (45) over 26 70 (44) over BASIC GRADE SOCIAL WORKERS SUPERANNUATION 2,215 116 under 128 under 151 under 1,952 1,781 171 under BASIC GRADE SOCIAL WORKERS NIC 1,362 68 under 86 under 111 under 1,197 1,066 131 under HOSPITAL SOCIAL WORKERS BASIC 408 (23) over (23) over (31) over 359 399 (40) over HOSPITAL SOCIAL WORKERS OVERTIME 0 (21) over (23) over (24) over 0 24 (24) over HOSPITAL SOCIAL WORKERS SUPERANNUATION 77 0 0 (1) over 68 70 (2) over HOSPITAL SOCIAL WORKERS NIC 44 (7) over (7) over (8) over 39 47 (8) over INSTRUCTORS BASIC 1,609 239 under 280 under 314 under 1,429 1,093 336 under INSTRUCTORS SUPERANNUATION 273 30 under 36 under 40 under 241 198 43 under INSTRUCTORS NIC 149 20 under 25 under 29 under 130 98 32 under CARE STAFF - APT&C BASIC 18,094 24 under (66) over 34 under 15,906 16,052 (146) over CARE STAFF - APT&C OVERTIME 670 (475) over (547) over (608) over 560 1,250 (690) over CARE STAFF - APT&C SUPERANNUATION 3,149 (113) over (129) over (128) over 2,768 2,908 (140) over CARE STAFF - APT&C NIC 1,692 (227) over (225) over (226) over 1,481 1,713 (232) over HOME CARERS BASIC 24,539 1,906 under 1,247 under 1,236 under 21,623 20,137 1,486 under HOME CARERS OVERTIME 1,988 (373) over (436) over (69) over 1,634 1,865 (231) over HOME CARERS SUPERANNUATION 4,346 292 under 322 under 408 under 3,830 3,281 549 under HOME CARERS NIC 2,216 37 under 61 under 93 under 1,941 1,901 40 under TRAVEL AND SUBSISTENCE 377 (23) over (14) over (8) over 289 293 (4) over OTHER EMPLOYEE COSTS 2,743 176 under 513 under 1,417 under 2,107 654 1,453 under PENSION INCREASES 328 22 under 21 under 32 under 300 265 35 under ADDITIONAL PENSION COSTS 0 (54) over (54) over (56) over 0 56 (56) over EMPLOYEE COSTS 111,410 3,616 under 2,892 under 4,329 under 97,841 93,493 4,348 under 111
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 12 PERIOD 12 PERIOD 12 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 2 under 3 under 4 under 362 371 (9) over SCOTTISH WATER - UNMETERED CHARGES 44 2 under 2 under 0 38 36 2 under SCOTTISH WATER - METERED CHARGES 157 23 under 26 under 30 under 156 114 42 under RENT 499 (22) over 13 under 22 under 426 510 (84) over SERVICE CHARGE 0 (2) over (2) over (2) over 0 2 (2) over PROPERTY INSURANCE 31 0 1 under 1 under 26 146 (120) over SECURITY COSTS 32 (18) over (28) over (38) over 27 49 (22) over GROUND MAINTENANCE 3 2 under 2 under 3 under 3 0 3 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 90 (8) over (36) over (31) over 80 111 (31) over LIFE CYCLE MAINTENANCE 0 (2) over (2) over (2) over 0 2 (2) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 55 11 under (12) over (18) over 46 69 (23) over HOUSING - RENT FREE ACCOMMODATION 0 0 0 (16) over 0 16 (16) over SOLID FUEL HEATING MAINTENANCE 0 (1) over (1) over (1) over 0 2 (2) over ELECTRICITY - CONTRACT 1,139 242 under 320 under 368 under 856 340 516 under GAS 325 (117) over (147) over (192) over 273 501 (228) over FIXTURE & FITTINGS 0 (1) over (1) over (1) over 0 1 (1) over CLEANING CONTRACT 325 (46) over (36) over (30) over 324 345 (21) over CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 188 9 under 19 under 12 under 175 167 8 under HEALTH & HYGIENE MATERIALS 109 (42) over (41) over (50) over 104 158 (54) over WINDOW CLEANING 11 4 under 5 under 4 under 9 5 4 under PEST CONTROL 1 0 0 0 0 0 0 REFUSE UPLIFT 38 (3) over (3) over (4) over 33 40 (7) over REMOVAL & STORAGE COSTS 0 (2) over (2) over (2) over 0 2 (2) over OTHER PROPERTY COSTS 224 (35) over (21) over (162) over 169 167 2 under PROPERTY COSTS 3,634 (4) over 59 under (105) over 3,107 3,154 (47) over 112
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 12 PERIOD 12 PERIOD 12 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 848 (64) over (71) over (1) over 612 651 (39) over COMPUTER EQUIPMENT MAINTENANCE 43 18 under 20 under 23 under 26 1 25 under I.T. EQUIPMENT MAINT-CONTRACT 255 (39) over (4) over (23) over 214 227 (13) over I.T. ELECTRONIC MESSAGING 240 3 under (2) over 23 under 89 88 1 under EQUIPMENT, APPARATUS AND TOOLS 134 34 under 50 under 37 under 90 69 21 under SMALL TOOLS 2 (3) over (3) over (3) over 1 6 (5) over AIDS & ADAPTIONS 3,718 (9) over (31) over 41 under 3,452 3,452 0 SUPPLIES FOR CLIENTS 561 100 under 144 under 159 under 490 317 173 under FURNITURE - OFFICE 0 (7) over (7) over (9) over 0 11 (11) over FURNITURE - GENERAL 163 (3) over 0 38 under 45 13 32 under FURNISHINGS (INCL. CROCKERY & LINEN) 18 1 under (1) over (1) over 15 21 (6) over MATERIALS 10 2 under 4 under (3) over 9 36 (27) over MATERIALS, APPARATUS AND EQUIPMENT 0 (3) over (4) over (5) over 0 6 (6) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC 0 (1) over (1) over (1) over 0 1 (1) over PROVISIONS - GENERAL 179 1 under 1 under 2 under 152 120 32 under FOOD PURCHASES WITHIN CONTRACT SERVICE 553 28 under 10 under 9 under 479 466 13 under BEVERAGES 64 6 under 5 under 6 under 52 44 8 under SCHOOL MILK 37 1 under 2 under 2 under 33 29 4 under PROTECTIVE CLOTHING & UNIFORMS 687 (33) over 73 under (12) over 598 627 (29) over LAUNDRY COSTS 7 (3) over (4) over (6) over 5 10 (5) over OTHER SUPPLIES AND SERVICES 55 1 under 14 under 17 under 46 26 20 under HEALTH AND SAFETY 0 0 0 0 0 0 0 CATERING - CONTRACT 435 117 under 152 under 191 under 390 208 182 under CATERING - OUTWITH CONTRACT 116 48 under 58 under 64 under 97 9 88 under DELIVERY CHARGE 0 (2) over (2) over (2) over 0 2 (2) over SUPPLIES AND SERVICES 8,125 193 under 403 under 546 under 6,895 6,440 455 under 113
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 12 PERIOD 12 PERIOD 12 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 PURCHASE OF VEHICLES 4 0 0 (2) over 4 6 (2) over POOL CAR CHARGES-RENTAL 124 (70) over (102) over (94) over 115 213 (98) over POOL CAR CHARGES-FUEL 68 13 under 24 under 26 under 62 33 29 under POOL CAR CHARGES-ADDITIONAL COSTS 8 3 under 3 under 4 under 7 2 5 under OTHER TRANSPORT COSTS 803 (15) over 43 under 34 under 679 735 (56) over INSURANCE 24 (18) over 3 under 3 under 24 21 3 under FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 85 (16) over (18) over (18) over 84 113 (29) over FLEET SERVICE CHARGES - ASSET MODIFICATIONS 0 (2) over (2) over (2) over 0 3 (3) over FLEET SERVICE CHARGES - LEASING 495 38 under 0 0 469 477 (8) over FLEET SERVICE CHARGES - HIRED VEHICLES 32 (22) over 6 under 8 under 28 67 (39) over FLEET SERVICE CHARGES - CONTRACT HIRE 7 3 under 4 under 4 under 5 0 5 under FLEET SERVICE CHARGES - ROAD FUND LICENCES/MOT 32 (13) over (14) over (17) over 30 50 (20) over FLEET SERVICE CHARGES - FUEL 412 51 under 48 under 40 under 380 341 39 under FLEET SERVICE CHARGES - DRIVERS 2,785 0 0 242 under 2,785 2,543 242 under HIRE OF EXTERNAL VEHICLES 7 4 under 5 under 5 under 6 0 6 under HIRE OF SKIPS 0 (2) over (2) over (2) over 0 2 (2) over EXTERNAL TRANSPORT CONTRACT 0 0 (1) over (1) over 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 (2) over (2) over (2) over 0 3 (3) over TRANSPORT AND PLANT 4,886 (50) over (7) over 226 under 4,678 4,612 66 under ADMINISTRATION PRINTING AND STATIONERY 110 (14) over (15) over (20) over 90 114 (24) over TELEPHONES 211 3 under (4) over 8 under 187 181 6 under MOBILE PHONES 307 8 under 15 under 19 under 226 206 20 under ADVERTISING - RECRUITMENT 4 (9) over 0 0 0 0 0 ADVERTISING - OTHER 22 3 under (5) over (4) over 19 24 (5) over POSTAGES/COURIERS 60 (3) over (3) over (4) over 52 49 3 under MEMBERSHIP FEES/SUBSCRIPTIONS 42 (4) over (5) over (4) over 42 45 (3) over INSURANCE 70 0 0 0 70 70 0 MEDICAL COSTS 49 0 (7) over (9) over 44 46 (2) over LEGAL EXPENSES 297 (21) over 18 under 25 under 255 229 26 under HOSPITALITY / CIVIC RECOGNITION 21 (2) over 0 0 18 16 2 under OTHER ADMIN COSTS 124 72 under 5 under 5 under 105 98 7 under CONFERENCES - OFFICIALS (incl associated costs) 6 (1) over (1) over (3) over 1 4 (3) over TRAINING 23 8 under 8 under 11 under 22 23 (1) over INTERNAL SUPPORT SERVICES ALLOCATION 410 0 0 0 0 0 0 ADMINISTRATION 1,756 40 under 6 under 24 under 1,131 1,105 26 under 114
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 12 PERIOD 12 PERIOD 12 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 COMMITTEES OF THE AUTHORITY 662 450 under 502 under 552 under 610 (13) 623 under OTHER LOCAL AUTHORITIES 30 6 under 7 under 4 under 28 24 4 under GRANTS TO VOLUNTARY ORGANISATIONS 23 0 0 0 23 23 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 3,818 920 under 1,237 under 1,096 under 3,693 2,656 1,037 under PAYMENTS TO OTHER BODIES 4,933 55 under 334 under 322 under 4,720 4,258 462 under PAYMENTS TO HEALTH BOARD 55 0 0 0 55 55 0 PRIVATE INDIVIDUALS - GENERAL 935 60 under 115 under 101 under 819 735 84 under SOCIAL WORK - FOSTER PARENTS 6,282 25 under (139) over (153) over 5,686 5,918 (232) over SOCIAL WORK - FOSTER PARENTS DISCRETIONARY PAYMENTS 90 4 under 0 0 76 93 (17) over SOCIAL WORK - ADOPTION ALLOWANCES 650 (49) over (71) over (80) over 650 746 (96) over DIRECT PAYMENTS 9,399 36 under 6 under (15) over 8,749 8,671 78 under PAYMENT TO OTHER BODIES 26,877 1,507 under 1,991 under 1,827 under 25,109 23,166 1,943 under PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR - DEFAULT 1,008 6 under (147) over 1 under 806 807 (1) over PAYMENT TO PRIVATE CONTRACTOR - LONG TERM CARE 64,035 (1,407) over (1,760) over (2,124) over 57,317 59,608 (2,291) over PAYMENT TO PRIVATE CONTRACTOR - CET ALLOCATION - HOME CARE 30,224 0 601 under 17 under 21,426 21,408 18 under PAYMENT TO PRIVATE CONTRACTOR - RESPITE 2,624 (212) over (153) over (169) over 1,694 1,985 (291) over PAYMENT TO PRIVATE CONTRACTOR - DAY CARE 1,179 0 (48) over 0 959 959 0 PAYMENT TO PRIVATE CONTRACTOR - HOME SUPPORT 22,058 0 (93) over 0 15,939 15,939 0 PAYMENT TO PRIVATE CONTRACTOR - FREE PERSONAL NURSING CARE 6,802 0 25 under 0 5,755 5,755 0 PAYMENT TO PRIVATE CONTRACTOR - RESPITE AWAIT' LONG TERM CARE 0 0 1 under 0 0 0 0 PAYMENT TO PRIVATE CONTRACTOR - DAY RELATED ACTIVITIES INCL RESIDENTIAL PLACEMENTS6,710 522 under 98 under 219 under 4,526 4,405 121 under PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 35 (31) over (34) over (26) over 33 73 (40) over SLC MANAGED 0 0 5 under 0 0 0 0 PAYMENT TO CONTRACTORS 134,675 (1,122) over (1,505) over (2,082) over 108,455 110,939 (2,484) over TRANSFER PAYMENTS DIRECT ASSISTANCE TO PERSONS 3,779 (98) over (109) over (120) over 3,540 3,760 (220) over SECTION PAYMENTS 52 (2) over 2 under 3 under 44 49 (5) over TRANSFER PAYMENTS 3,831 (100) over (107) over (117) over 3,584 3,809 (225) over FINANCING CHARGES LEASING CHARGES - FINANCE 1 1 under 1 under 1 under 1 0 1 under I.T. EQUIPMENT LEASING-CONTRACT 393 (9) over (20) over (54) over 392 448 (56) over FINANCING CHARGES 394 (8) over (19) over (53) over 393 448 (55) over TOTAL EXPENDITURE 295,588 4,072 under 3,713 under 4,595 under 251,193 247,166 4,027 under 115
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 9 PERIOD 10 PERIOD 11 PERIOD 12 PERIOD 12 PERIOD 12 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 NON RELEVANT GOVERNMENT GRANT (8,761) (58) under rec (58) under rec (59) under rec (7,087) (7,000) (87) under rec RESOURCE TRANSFER INCOME FROM THE HEALTH BOARD (24,602) (7) under rec (10) under rec (10) under rec (18,451) (18,441) (10) under rec CONTRIBUTIONS FROM OTHER BODIES (681) 3 over rec (28) under rec (30) under rec (484) (557) 73 over rec SALES - SALE OF MEALS (10) 2 over rec 2 over rec 3 over rec (8) (3) (5) under rec FEES AND CHARGES - GENERAL (5,951) (269) under rec 31 over rec 50 over rec (5,610) (5,762) 152 over rec FEES AND CHARGES - OTHER LOCAL AUTHORITIES (883) (116) under rec (113) under rec (130) under rec (827) (732) (95) under rec CHARGES TO HEALTH BOARDS (37,112) 568 over rec 370 over rec 488 over rec (28,876) (29,391) 515 over rec FEES AND CHARGES - OTHER BODIES (130) 1 over rec 0 0 (55) (55) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (217) (15) under rec (23) under rec (23) under rec (138) (111) (27) under rec RENTAL INCOME (27) 0 0 0 (20) (20) 0 OTHER INCOME (528) (70) under rec (69) under rec (36) under rec (442) (417) (25) under rec REALLOCATION OF SUPPORT COSTS (400) 0 0 0 0 0 0 INCOME (79,302) 39 over rec 102 over rec 253 over rec (61,998) (62,489) 491 over rec NET EXPENDITURE 216,286 4,111 under 3,815 under 4,848 under 189,195 184,677 4,518 under 116