Agenda Document Pack - Financial Resources Scrutiny Forum - 24/08/2023
South Lanarkshire Council · 24 August 2023
Back to Financial Resources Scrutiny Forum — 24 August 2023 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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Council Offices, Almada Street Hamilton, ML3 0AA Wednesday, 16 August 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, 24 August 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 27 April 2023 submitted for approval as a correct record. (Copy attached) 3 - 6 Item(s) for Monitoring 3 Capital Budget Monitoring 2022/2023 - General Fund Capital Programme Report dated 7 August 2023 by the Executive Director (Finance and Corporate Resources). (Copy attached) 7 - 14 4 Capital Budget Monitoring 2022/2023 - Housing Capital Programme Report dated 7 August 2023 by the Executive Director (Finance and Corporate Resources). (Copy attached) 15 - 18 5 Capital Budget Monitoring 2023/2024 - General Fund Capital Programme Report dated 7 August 2023 by the Executive Director (Finance and Corporate Resources). (Copy attached) 19 - 40 6 Capital Budget Monitoring 2023/2024 - Housing Capital Programme Report dated 7 August 2023 by the Executive Director (Finance and Corporate Resources). (Copy attached) 41 - 46 7 Revenue Budget Year-End 2022/2023 Report dated 27 July 2023 by the Executive Director (Finance and Corporate Resources). (Copy attached) 47 - 60 8 Revenue Budget Year-End 2022/2023 - Detailed Resource Analysis Report dated 27 July 2023 by the Executive Director (Finance and Corporate Resources). (Copy attached) 61 - 138 9 Revenue Budget Monitoring 2023/2024 Report dated 7 August 2023 by the Executive Director (Finance and Corporate Resources). (Copy attached) 139 - 144 10 Revenue Budget Monitoring 2023/2024 - Detailed Resource Analysis Report dated 27 July 2023 by the Executive Director (Finance and Corporate Resources). (Copy attached) 145 - 184 Urgent Business 11 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 Committee Room 1, Council Offices, Almada Street, Hamilton on 27 April 2023 Chair: Councillor Grant Ferguson Councillors Present: Councillor Mathew Buchanan, Councillor Colin Dewar, Councillor Ross Gowland, Councillor Julia Marrs (Depute), Councillor Carol Nugent Councillors' Apologies: Councillor Gavin Keatt, Councillor Richard Lockhart, Councillor Monique McAdams Attending: Finance and Corporate Resources E-A McGonigle, Administration Officer; A Norris, Administration Assistant; L O’Hagan, Finance Manager (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 March 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 11 April 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 24 February 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 29 March 2023, totalling £0.180 million, as detailed in Appendix A to the report. This adjustment mainly reflected additional funding for an existing project, however, due to the timing of project spend, it was anticipated that this funding would slip into 2023/2024. Therefore, the net impact on the 2022/2023 Capital Programme would be nil. As reported in Period 11, 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. 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 financial year-end would be carried forward to allow the projects to be completed in 2023/2024. 2 3
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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 £5.3 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 were summarised in Appendix D of the report. Budget for the period was £46.008 million and spend to 24 February 2023 was £45.607 million, an underspend of £0.401 million. Actual funding received to 24 February 2023 was £70.470 million. The physical progress achieved with the General Fund Capital Programme 2022/2023 at 24 February 2023 was detailed in appendices F to H to the report. The Forum decided: that the position on the General Fund Capital Programme as at 24 February 2023 be noted. [Reference: Minutes of 9 March 2023 (Paragraph 3a) and Minutes of the Executive Committee of 29 March 2023 (Paragraph 4)] 3b Capital Budget Monitoring 2022/2023 – Housing Capital Programme A report dated 11 April 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 24 February 2023 (Period 12). The revised Housing Capital Programme for 2022/2023 totalled £66.361 million. Budget for the period was £50.039 million and spend to 24 February 2023 was £46.245 million, which represented an underspend of £3.794 million, as detailed in Appendix A to the report. Actual funding received at 24 February 2023 was £46.245 million. Current estimates from Housing and Technical Resources suggested an outturn of an underspend of £8.039 million, which was an increase of £3.9 million on the underspend reported in Period 11. The underspend could be attributed to a number of factors which included:- operatives diverted away from capital investment to tackle urgent repairs delays in external fabric projects due to the suspected presence of bats reduced owner uptake for external works higher than normal volumes of no access for legislative works The projected underspend also included the impact of a delay to the completion of the new build development in Kirk Street, Strathaven. The development was expected to be handed to the Council in March 2023, but this would now happen a month later than expected due to circumstances outwith the Council’s control. Spend of £2.9 million on that project would fall into the new financial year. The physical progress achieved with the Housing Capital Programme 2022/2023 at 24 February 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. 4
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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 24 February 2023 be noted. [Reference: Minutes of 9 March 2023 (Paragraph 3b)] Councillor Gowland joined the meeting during this item of business 4 Revenue Budget Monitoring 2022/2023 and Probable Outturn A report dated 29 March 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 24 February 2023 (Period 12), 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 respectively to 24 February 2023 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 24 February 2023, the position on the General Fund Revenue Account, after transfers to reserves, was an underspend of £1.875 million. This included an underspend of £0.165 million on the delegated budget for the Integration Joint Board (IJB). The figures showed a breakeven position on the Housing Revenue Account at 24 February 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 £1.875 million on the General Fund Revenue Account as at 24 February 2023 after transfers to reserves, as detailed in section 5.1 of the report, and including an underspend of £0.165 million on the delegated budget to the IJB, as detailed in section 5.2 of the report, be noted; and 5
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(3) that the breakeven position on the Housing Revenue Account as at 24 February 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 March 2023 (Paragraph 4) and Minutes of the Executive Committee of 29 March 2023 (Paragraph 3)] 5 Revenue Budget Monitoring 2022/2023 – Detailed Resource Analysis A report dated 29 March 2023 by the Executive Director (Finance and Corporate Resources) was submitted comparing actual expenditure against budgeted expenditure for the period 1 April to 24 February 2023 (Period 12). 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 24 February 2023 details of the most significant variances within Resources and the Housing Revenue Account across subjective headings and across Services as at 24 February 2023 a line by line trend analysis of the total Resources’ expenditure and income across subjective headings as at 24 February 2023 The Forum decided: that the position as at 24 February 2023 (Period 12) be noted. [Reference: Minutes of 9 March 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: 24 August 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 on the final outturn position of the Council’s General Fund Capital Programme for the period covering 1 April 2022 to 31 March 2023. [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation: [recs] (1) that the final outturn position on 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 31 March 2023 from a financial perspective. 3.2. Appendix A shows the financial position of the General Fund Capital Programme. Any physical progress update for projects carried forward into financial year 2023/24 will be picked up as part of the new year monitoring report. 4. General Fund Capital Programme Final Outturn 2022/2023 4.1. The General Services Capital Programme for 2022/2023 totalled £78.396 million. This revised programme consists of the base budget plus carry forward projects and adjustments which have been agreed by the Executive Committee up to and including its meeting on 29 March 2023. 4.2. The total expenditure on the General Services Capital Programme of £65.736 million is shown in Appendix A. This is compared to the budget of £78.396 million and results in an underspend of £12.660 million. This underspend relates to projects within Community and Enterprise Resources (£12.121m) and Housing and Technical Resources (£3.553m) with greater spend than anticipated achieved within Education Resources (£1.424m), Finance and Corporate Resources (£1.283m) and Social Work Resources (£0.307m). 4.3. Overall, the programme underspend reflects the timing of spend across financial years. The main projects responsible for the overall programme underspend of £12.660 million are detailed in Appendix B. This appendix provides a list of the continuing projects into 2023/2024, along with their estimated completion dates. 3 7
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4.4. Year End and Accounting Adjustments: Accounting Regulations mean that adjustments are required to report spend correctly as either Capital or Revenue for the purposes of publishing our Annual Accounts. This includes where spend from the Capital Programme is on assets that are not owned by the Council (for example Shawfield Industrial Estate spend) or where spend must be classed as Revenue due to the nature of the spend. This adjustment has no physical impact on projects – it is an accounting entry only. 4.5. From reviewing the Council’s Revenue and Capital spend, £3.128 million of capital spend is required to be recorded as Revenue spend. Conversely, £0.364 million of revenue spend should be recorded as Capital. These transfers mean that for the purpose of publishing our Annual Accounts only, there is capital spend of £62.972 million. The funding sources for this spend are detailed in Appendix A. 4.6. Carry Forward to 2023/2024: As noted in 4.2, the year-end underspend is £12.660 million. This £12.660 million will carry forward into financial year 2023/2024. 4.7. The overall base programme for 2023/2024 including this carry forward of £12.660 million is included in a further report to this meeting. This separate report reviews the programme for the coming year detailing the overall level of spend achievable. 5. Employee Implications 5.1. There are no employee implications as a result of this report. 6. Financial Implications 6.1. The financial implications are contained in section 4 of this report. 7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 8. Other Implications 8.1. The main risk associated with the Council’s Capital Programme is an overspend. The risk has been assessed as low given the detailed project management plans prepared and monitored for each project. The risk of overspend is managed through four weekly Investment management meetings. 9. Equality Impact Assessment and Consultation Arrangements 9.1. This report does not introduce a new policy, function or strategy or recommend a change to existing policy, function or strategy and therefore no impact assessment is required. 9.2. There was also no requirement to undertake any consultation in terms of the information contained in this report. Paul Manning Executive Director (Finance and Corporate Resources) 7 August 2023 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References 8
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Executive Committee, 21 June 2023 List of Background Papers Capital Ledger prints to 31 March 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 (Page 1) SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2022/23 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2022 TO 31 MARCH 2023 Resource Name Annual Budget £000 2021/ 2022 C/F £000 Previous Slippage /Adjs £000 Total Original Budget £000 2022/ 2023 Adjs £000 2022/ 2023 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 2,554 1,218 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 19,133 14,098 Roads, Transport & Fleet 21,651 3,252 5,094 29,997 2,652 (5,892) 26,757 26,757 21,008 Resource Total 46,901 7,157 5,323 59,381 6,308 (17,245) 48,444 48,444 36,324 Education Growth / Accommodation Pressures 7,043 715 94 7,852 1,380 (35) 9,197 9,197 10,407 Free School Meals - - - - 1,877 (1,577) 300 300 231 1,140 Hours 3,145 378 248 3,771 (25) (2,540) 1,206 1,206 1,072 ICT Developments 3,180 31 - 3,211 0 0 3,211 3,211 3,620 Other - (3) 7 4 0 0 4 4 12 Resource Total 13,368 1,121 349 14,838 3,232 (4,152) 13,918 13,918 15,342 Finance & Corporate IT Services 2,444 1,251 - 3,695 0 0 3,695 3,695 4,977 Resource Total 2,444 1,251 - 3,695 0 0 3,695 3,695 4,977 Housing and Technical Office Accom 9,748 949 (2,939) 7,758 138 0 7,896 7,896 4,601 Private Housing Scheme of Assistance 1,000 0 (1,000) 0 0 0 0 0 0 Other Housing 0 367 367 173 0 540 540 282 Resource Total 10,748 1,316 (3,939) 8,125 311 - 8,436 8,436 4,883 Social Work Care Facilities 2,571 131 0 2,702 40 0 2,742 2,742 2,742 Other 4,452 169 70 4,691 40 (3,570) 1,161 1,161 1,468 Resource Total 7,023 300 70 7,393 80 (3,570) 3,903 3,903 4,210 Other Match Funding 1,800 - - 1,800 - (1,800) - - - Overall Total 82,284 11,145 1,803 95,232 9,931 (26,767) 78,396 78,396 65,736 10
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APPENDIX A (Page 2) SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2022/2023 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2022 TO 31 MARCH 2023 Expenditure 2022/2023 Revised Budget 2022/2023 Actual to 31/03/23 £m £m General Fund Programme (Section 4.2) 78.396 65.736 Accounting Adjustments (Sections 4.4 and 4.5): Less: Transfers to Revenue (3.128) Add: Year End Transfers to Capital 0.364 2022/2023 Outturn Position (Accounting Basis only) 78.396 62.972 Income 2022/2023 Actual to 31/03/23 £m Prudential Borrowing 19.042 Developer Contributions 0.059 Partners (Including SPT, REF, Clyde Wind Farm and Energy Saving Trust) 2.655 Scottish Government: - Capital Grant 32.074 - Cycling, Walking and Safer Routes 2.665 - Vacant and Derelict Land 0.060 - Regeneration Capital Grant 1.096 - Town Centre Regeneration Fund 0.087 - Place Based Investment Programme 0.857 - Electric Vehicle Infrastructure 0.209 - NSS Tec 0.040 Glasgow City Region City Deal 3.254 Specific Reserves 0.874 Revenue Contribution - TOTAL FUNDING 62.972 11
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APPENDIX B (Page 1) SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2022/2023 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2022 TO 31 MARCH 2023 Projects with Underspends in 2022/2023 which will Carry Forward into 2023/2024 Project Name Project Type Est. 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 Bin Storage Areas Infrastructure March 2024 Chatelherault Allotments Infrastructure July 2023 Play Parks – Various Infrastructure Throughout 2023/2024 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 2023/2024 Hamilton Palace Grounds Sports Pitches Infrastructure June 2023 Priory Changing Pavilion, Blantyre Refurbishment March 2024 Town Centre Regeneration Fund Regeneration Throughout 2023/2024 Rural Development Centre – Lanark Racecourse Regeneration March 2024 New Cross Shopping Centre – Vaccination Centre Regeneration July 2023 East Kilbride Town Centre Regeneration Throughout 2023/2024 2022/2023 Place Based Investment Fund Regeneration September 2023 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 2023/2024 City Deal – Stewartfield Way Infrastructure Throughout 2023/2024 City Deal – Greenhills Road – Landscaping / Rest Infrastructure September 2023 Roads Investment Programme Infrastructure June 2023 Footpaths and Roads Improvement Fund Infrastructure June 2023 Clyde Bridge Infrastructure Throughout 2023/2024 Sustrans Projects – Various Infrastructure Summer 2023 Daer Bridge Infrastructure December 2023 Roads Depots Salt Barns – Hawbank Improvements December 2023 SPT – Lanark Park and Ride Resurfacing Summer 2023 Cycling, Walking and Safer Routes Infrastructure Summer 2023 12
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APPENDIX B (Page 2) SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2022/2023 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2022 TO 31 MARCH 2023 Projects with Underspends in 2022/2023 which will Carry Forward into 2023/2024 Project Name Project Type Est. Completion Date Education Resources Castlefield Primary School Extension Extension July 2023 Crawforddyke adaptation of nursery to classrooms Adaptations June 2023 Uddingston Nursery Expansion Adaptations August 2024 Woodside Primary School Adaptations August 2024 First Steps Nursery, Hamilton Adaptations May 2024 2022/2023 Free School Meals Adaptations Throughout 2023/2024 Clyde Terrace Early Years New Build November 2023 St Andrews and St Brides High School - Design Extension June 2024 Small Scale Adaptations Adaptations Throughout 2023/2024 Finance and Corporate Resources IT Infrastructure Refresh Infrastructure Throughout 2023/2024 Digital Tools Infrastructure Throughout 2023/2024 Digital Connectivity Infrastructure Throughout 2023/2024 Digital Transformation Infrastructure Throughout 2023/2024 Housing and Technical Resources Prioritised Urgent Investment Refurbishment Throughout 2023/2024 Principal Offices - Fabric and Service Investment Refurbishment Throughout 2023/2024 Lifecycle Replacement Schools Refurbishment Throughout 2023/2024 Lock Up Areas Infrastructure Throughout 2023/2024 New Cross Shopping Centre - Roof Refurbishment December 2023 Council Offices – Brandon Gate Infrastructure December 2023 Civic Centre Fabric Upgrade Refurbishment Throughout 2023/2024 Communities Facilities Fund Refurbishment Throughout 2023/2024 CEEF Programme Refurbishment Throughout 2023/2024 13
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 24 August 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 on the final outturn position of the Council’s Housing Capital Programme for the period covering 1 April 2022 to 31 March 2023. [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation: [recs] (1) that the final outturn position on the 2022/2023 Housing Capital Programme be noted. [1recs] 3. Background 3.1. The Capital reports attached provide detail on the position as at 31 March 2023 from a financial perspective. 3.2. Appendix A shows the financial position of the Housing Capital Programme, which was reported to the Executive Committee on 21 June 2023. Any physical progress update for projects carried forward into financial year 2023/2024 will be picked up as part of the new year monitoring report. 4. Housing Capital Programme Final Outturn Position 2022/2023 4.1. The revised Housing Capital Programme for 2022/2023 totalled £66.361 million. This revised programme was approved by Executive Committee on 24 August 2022. 4.2. Appendix A shows actual expenditure of £60.695 million which is £5.666 million less than the budget of £66.361 million. This is due to a number of factors, mainly, property services operatives being diverted to tackle the impact of bad weather in December which resulted in flooding damage to a number of Council properties and delays in relation to the expected milestone payments for the Kirk Street, Strathaven new build project. 4.3. In addition, environmental surveys on external fabric projects have required work to be paused due to the suspected presence of bats which, in turn, has delayed owner consultations. There has also been reduced owner uptake for external works and the service has also experienced higher than normal volumes of no access for legislative works. 4 15
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4.4. Housing and Technical Resources have also received additional one-off income totalling £2.415 million in relation to Renewable Heating Initiative / Feed in Tariffs, land sales, developer contributions and Scottish Government Grants. This will be added to the overall funding available for the Housing Programme. 4.5. Taking into account the year-end underspend position of £5.666 million (sections 4.2/4.3) and the additional income of £2.415 million (section 4.4), means a carry forward of £8.081 million. This will be added into the Capital Programme as part of the new year monitoring report. 5. Employee Implications 5.1. There are no employee implications as a result of this report. 6. Financial Implications 6.1. The financial implications are included in section 4 of this report. 7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 8. Other Implications 8.1. The main risk associated with the Council’s Capital Programme is an overspend. The risk has been assessed as low given the detailed project management plans prepared and monitored for each project. The risk of overspend is managed through four weekly Investment management meetings. 9. Equality Impact Assessment and Consultation Arrangements 9.1. This report does not introduce a new policy, function or strategy or recommend a change to existing policy, function or strategy and therefore no impact assessment is required. 9.2. There was also no requirement to undertake any consultation in terms of the information contained in this report. Paul Manning Executive Director (Finance and Corporate Resources) 7 August 2023 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References Executive Committee, 24 August 2022 Executive Committee, 21 June 2023 List of Background Papers Capital Ledger prints to 31 March 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 16
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APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2022/23 HOUSING PROGRAMME FOR PERIOD 1 APRIL 2022 TO 31 MARCH 2023 2022/2023 Annual Budget 2022/2023 Actual to 31/03/23 £m £m EXPENDITURE 2022/2023 Budget incl carry forward from 2022/22 66.361 60.695 2022/2023 Actual to 31/03/23 £m INCOME Capital Receipts 7.997 Capital Receipts – Land Sales 0.030 Capital Funded from Current Revenue 26.050 Prudential Borrowing 14.383 Scottish Government Specific Grant: – New Build 7.820 – Open Market Purchase Scheme 2.633 – Mortgage to Rent 0.082 Miscellaneous Income 1.700 TOTAL FUNDING 60.695 17
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1 2 3 4 5 6 7 8 9 10 11 12 13 14 Original Budget 22/23 0.000 3.289 6.942 11.339 16.139 19.339 22.539 25.739 28.939 32.139 35.339 38.539 41.739 52.230 Revised Budget 22/23 0.000 3.289 6.942 11.339 16.139 20.839 25.539 30.739 35.439 40.639 45.339 50.039 54.739 66.361 Actual 22/23 0.000 3.289 6.942 11.339 16.150 20.768 25.496 30.783 35.280 40.525 43.015 46.245 50.413 60.695 0.000 10.000 20.000 30.000 40.000 50.000 60.000 70.000 £ Millions HRA Capital Expenditure Profile Graph 2022/23 18
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 24 August 2023 Report by: Executive Director (Finance and Corporate Resources) Subject: Capital Budget Monitoring 2023/2024 - 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 2023 to 14 July 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 2023/2024 General Fund Capital Programme be noted. [1recs] 3. Background 3.1. South Lanarkshire Council (22 February 2023) approved a General Services base budget of £91.061 million for financial year 2023/2024. Since the approval of this programme, the financial year-end and additional funding received will mean an adjustment to the 2023/2024 Capital Programme set. This is detailed in section 4.1. 3.2. The Capital reports attached provide detail on the position as at 14 July 2023 from both a financial and physical perspective. 3.3. Appendices A to E show the financial position of the General Fund Capital Programme, with the physical progress detailed in Appendices F to H – as they are split into Build, Non Build and Roads. 4. General Fund Capital Programme 2023/2024 4.1. 2023/24 Budget Section 3.1 notes that the programme for the General Fund was £91.061 million, as approved by Council in February 2023. A number of adjustments to the programme have been required to reflect budget carried forward from financial year 2022/2023, along with additional funding received in 2022/2023. The adjustments also reflect the anticipated spend which can realistically be achieved in 2023/2024. In total, these adjustments amount to a net decrease of £13.212 million and result in a base budget for 2023/2024 of £77.849 million. A full list of these adjustments is included in Appendix A. 5 19
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4.2. During financial year 2023/2024, Resources have advised of adjustments required to the programme. The revised programme for the year totals £83.322 million and includes adjustments to the programme totalling a net increase of £5.473 million. These adjustments were approved by the Executive Committee on 21 June 2023 and 16 August 2023 and are detailed in Appendices C and D respectively. The increase mainly reflects additional funding from external bodies which are required to be spent on specific programmes of work. 4.3. The funding available to support the programme also totals £83.322 million and is detailed in Appendix E (Page 3). 4.4. Period 4 Position The programme spend and funding for the General Fund is summarised in Appendix D. As noted in 4.2, the total capital spending programme for the year is £83.322 million. 4.5. Budget for the period is £9.998 million and spend to the 14 July 2023 is £9.856 million, slightly behind programme by £0.142 million. 4.6. Actual funding received to 14 July 2023 is £41.715 million. 4.7. Relevant officers will continue to closely monitor the generation of all income including receipts. 5. Employee Implications 5.1. There are no employee implications as a result of this report. 6. Financial Implications 6.1. The financial implications are included in section 4 of this report. 7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 8. Other Implications 8.1. The main risk associated with the Council’s Capital Programme is an overspend. The risk has been assessed as low given the detailed project management plans prepared and monitored for each project. The risk of overspend is managed through four weekly Investment management meetings. 9. Equality Impact Assessment and Consultation Arrangements 9.1. This report does not introduce a new policy, function or strategy or recommend a change to existing policy, function or strategy and therefore no impact assessment is required. 9.2. There was also no requirement to undertake any consultation in terms of the information contained in this report. Paul Manning Executive Director (Finance and Corporate Resources) 7 August 2023 20
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Link(s) to Council Values/Priorities/Outcomes Accountable, effective, efficient and transparent Previous References South Lanarkshire Council, 22 February 2023 Executive Committee, 21 June 2023 Executive Committee, 16 August 2023 List of Background Papers Capital Ledger prints to 14 July 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 21
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APPENDIX A (Page 1) 2023/2024 General Services Base Budget Position – Required Adjustments General Fund – 2023/24 Budget: As noted at Section 3.1 of this report, the base programme for the General Fund is £91.061 million, as approved by Council in February 2023. This has been updated to reflect the adjustments detailed in sections 1.1 to 1.7 below and summarised in Table 1. 1.1. Approvals Post February 2023: The Executive Committee, at its meeting on the 29 March 2023, approved £0.180 million of additional funding towards the Chatelherault allotments project in financial year 2023/2024. Addition to Budget: £0.180 million 1.2. 2022/23 Carry Forward: As reported in the Final Outturn Report for 2022/2023, a separate report to this meeting, a carry forward total of £12.660 million will ensure sufficient budget is available to conclude ongoing projects within the General Fund Capital Programme. Addition to Budget: £12.660 million 1.3. Additional Funding (2023/2024): At the end of 2022/2023, additional funding was received and used to fund expenditure incurred in that year. The net total of this income is an increase to the programme of £0.723 million and this needs to be added to the overall expenditure budget being carried into 2023/2024. Addition to Budget: £0.723 million 1.4. Leisure and Culture Transformation Fund: As part of the 2023/2024 Revenue Budget, members approved an allocation of £1.182 million to pay for the cost of borrowing £13 million of capital investment for a Leisure and Culture Transformation Fund. The fund will help modernise the leisure and culture estate, optimise use of assets and assist in the transition towards net zero. Following the completion of the review of the Leisure Trust portfolio, when the profile of spend is known, this funding will be added to the 2023/2024 Capital Programme. It has not been included in the Programme to date. 1.5. 2023/2024 Movements: As part of the carry forward exercise, Resources were asked to consider the level of spend which could realistically be achieved in financial year 2023/2024. Resources have confirmed that projects totalling £26.775 million are not required in financial year 2023/2024. A full breakdown of these projects is included in Appendix 1. 1.6. Due to the complex nature and scale of the proposed project, Larkhall Leisure Centre accounts for £9.219 million of the total movement of £26.775 million. An allocation of £0.250 million remains in the 2023/2024 programme for this project. Should a spend profile for this project be established in the coming months, the funding slipped into future years can be added back into the 2023/2024 programme as required. 1.7. The total movements also include £0.937 million of project savings, where projects have been successfully completed for less than originally budgeted. Some of these projects are funded by developer contributions, which will no longer be required. Reduction to Budget: £26.775 million 22
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APPENDIX A (Page 2) 1.8. 2023/2024 General Services Base Budget Position: Taking into account the movements noted in sections 1.1 to 1.7, the General Services Programme for 2023/2024 is now £77.849 million. This is the base budget for the financial year. This is summarised in Table 1 and is shown in detail, in Appendices 3 and 4 to this report. Table 1 – 2023/2024 General Services Base Budget 2023/24 £m Approved Programme – 22 February 2023 (Report - Section 3.1) 91.061 2022/2023 Approvals Post February 2023 (App A Page 1 - Section 1.1) 0.180 2022/2023 Carry Forward (App A Page 1 - Section 1.2) 12.660 2022/2023 Additional Funding Received (App A Page 1 - Section 1.3) 0.723 Leisure and Culture Transformation Fund (App A Page 1 - Section 1.4) - 2023/2024 Movements (App A Page 1 - Sections 1.5 – 1.7) (26.775) 2023/2024 General Services Base Budget 77.849 23
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PROJECTS WHERE BUDGET NOT REQUIRED IN 2023/2024 APPENDIX B Project Name Slippage (£m) Acceleration (£m) Saving (£m) Community and Enterprise Resources Parks and Play (inc Renewal of Play Parks) 1.026 Larkhall Leisure Centre 9.219 City Deal: Sustainable Transport Interventions 0.274 Calderside Academy - Phase 1 4.406 Woodfoot Road / Wellhall Road 1.174 Wellhall Road / Hillhouse Road 1.070 Woodfoot Road / Highstonehall Road 0.269 Strathaven Road / Mill Road 0.764 Upgrade Community Facilities 0.079 Holy Cross 3.036 Merryton Roundabout 0.856 M74 Works 1.007 Hairmyres Park and Ride 1.423 GSO Redwood Drive 0.048 Pedestrian Crossings – Eaglesham Road (Jackton and Hairmyres) 0.089 Education Resources Newton Farm Primary School Extension 0.409 St John the Baptist Nursery Expansion 0.504 Finance and Corporate Resources Digital Tools 0.124 Digital Transformation Review Fund 0.149 IT Review 0.073 Housing and Technical Resources Lock Ups 0.192 Social Work Resources Community Alarms – Analogue to Digital (0.176) SWIS Plus (0.177) Project Savings 0.937 SUB-TOTAL MOVEMENTS 26.191 (0.353) 0.937 TOTAL MOVEMENT 26.775 24
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APPENDIX C (Page 1) Adjustments Approved by Executive Committee – 21 June 2023 Community and Enterprise Resources Place Based Investment Programme Funding from the Scottish Government of £1.213 million has been confirmed for the next phase of the Place Based Investment Programme. In line with previous years the funds are open to communities to bid for grants to support projects. Approval is sought to increase the 2023/2024 Capital Programme by £1.213 million. The allocation of this funding to specific projects has been approved by the Community and Enterprise Resources Committee at its meeting on 30 May 2023. £1.213m Strathclyde Partnership for Transport (SPT) Strathclyde Partnership for Transport have awarded this Council £1.782 million to progress a number of schemes during 2023/2024: Bus Infrastructure Improvements £0.028m Bus Route Congestion Reduction Measures £0.195m Hairmyres Station Park and Ride £0.975m Lanark Interchange £0.194m National Strategic Cycle Routes £0.240m Route Action Plans £0.150m Total £1.782m The above allocations are net of budget of £0.468 million carried forward from 2022/2023. Approval is sought to increase the 2023/2024 Capital Programme by £1.782 million. £1.782m Cycling Walking and Safer Routes The Council’s Cycling, Walking and Safer Routes grant allocation from the Scottish Government for 2023/2024 has now been confirmed as £2.061 million. This is an increase of £0.652 million from the funding advised previously and included in the 2023/2024 Capital Programme (£1.409 million – approved 22 February 2023). This will be used to deliver road safety and infrastructure improvement schemes including road safety schemes at schools, route action plans and new walking & cycling facilities infrastructure. £0.652m Education Resources Jackton Primary School The 2023/2024 Capital Programme includes an allocation of £3.9 million for the new Jackton Primary School, which is scheduled to complete in July 2023. Approval is sought to increase the 2023/2024 Capital Programme by £0.100m to fund the cost of fixed furniture. This will be funded by developers’ contributions from the East Kilbride area, which have already been received. £0.100m 25
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APPENDIX C (Page 2) Castlefield Primary School – Extension The 2023/24 capital programme includes an allocation of £0.401 million to allow the completion of a two-classroom extension to Castlefield Primary School, which commenced on site in late 2022 and is scheduled for completion July 2023. Approval is sought to increase the 2023/24 Capital Programme by a further £0.150 million to undertake additional external works to cater for additional support need pupils and for extra material costs. The project will be funded from developer’s contributions already received for this area. £0.150m Education Additional Support Needs Adaptations / Mainstream Growth Education Resources have identified a number of essential adaptations totalling £0.100 million, which will provide additional accommodation for ASN pupils and to accommodate for mainstream pupil growth in the Cathkin and Trinity Learning Community. These works will be funded from developer contributions already received for this area. £0.100m Education ICT – Duncanrig Secondary School Approval is sought to increase the 2023/2024 Capital Programme by £0.020m to allow additional ICT equipment to be purchased for Duncanrig Secondary School, East Kilbride. This will be funded by developer contributions which have already been received for the East Kilbride area. £0.020m Housing and Technical Resources Prioritised Urgent Investment - Biggar Corn Exchange Approval is sought to increase the 2023/2024 Capital Programme by £0.124 million to allow the improvement works to the roof of Biggar Corn Exchange project to progress. This will be funded from the following sources: SSE Funding (£0.070m), Clyde Extension Fund (£0.042m) and a contribution from Community and Enterprise Resources Revenue budget (£0.012m). This will be augmented by a £0.030 million contribution from the Prioritised Urgent Investment fund, which is already included in the 2023/2024 Capital Programme. £0.124m Minor Adjustments - TOTAL ADJUSTMENTS £4.141m 26
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APPENDIX D (Page 1) Adjustments Approved by Executive Committee – 16 August 2023 Community and Enterprise Resources Electric Vehicle Expansion Funding has been made available to develop a public electric vehicle charging network. Approval is sought to increase the 2023/24 Capital Programme by £0.048 million which will be funded by a contribution from Transport Scotland. This will fund the development of a Public Electric Vehicle Charging Strategy and Infrastructure Expansion Plan. £0.048m Memorial Headstone Inspection & Remedial Works In line with previous financial years, £0.200 million is required to ensure compliance with the Scottish Government’s 5-year inspection programme guidance and subsequent remedial works for memorial headstones. Approval is sought to transfer £0.200 million from the 2023/2024 Extension of Cemeteries allocation. £0.200m (£0.200m) Nature Restoration Fund The Scottish Government have confirmed the next phase of Nature Restoration Fund (NRF) capital funding to be spent in 2023/2024 to support new, or to enhance existing, approaches to restoring biodiversity across Scotland. The national allocation is £5 million and this is augmented this year by an additional £5 million with a specific focus on creating Nature Networks. Of this national total of £10 million, South Lanarkshire have been allocated £0.545 million in 2023/2024, which will be distributed via the General Capital Grant. Approval is sought to increase the 2023/2024 Capital Programme by £0.545 million and officers are currently working to identify projects for delivery in-year. £0.545m Road Safety Improvement Fund A grant funding allocation has been received from the Scottish Government to deliver safe system measure to support casualty and/or risk reduction and to address key priorities within our road casualty statistics or emerging issues. Approval is sought to increase the 2023/2024 Capital Programme by £0.475 million. £0.475m Education Resources Stonelaw High School – Adaptations Approval is sought to increase the 2023/24 Capital Programme by £0.222 million, which will allow a project to undertake adaptations at Stonelaw High School, to accommodate increased pupil numbers, to commence this financial year. This project will be funded by developer contributions already received for this area. In order to reflect the anticipated timescales for this project, £0.030 million will be required to undertake design works in financial year 2023/2024. Approval is sought to slip the balance of £0.192 million into financial year 2024/2025, which will allow the physical works to be programmed during the school holidays in summer 2024. £0.222m (£0.192m) 27
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APPENDIX D (Page 2) Inspiring School Age Childcare Spaces Programme The Scottish Government, through the Inspiring School Age Childcare Spaces Programme, have awarded this Council £0.234 million to improve out of school care provision in a number of schools during 2023/2024: School Name Value Blacklaw Primary School £0.040m St Anthony’s Primary School £0.040m Woodside Primary School £0.040m Calderwood Primary School £0.084m Murray Primary School £0.030m Total £0.234m Approval is sought to increase the 2023/24 Capital Programme by £0.234m £0.234m Minor Adjustments - TOTAL ADJUSTMENTS £1.332m 28
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APPENDIX E (Page 1) SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2023 TO 14 JULY 2023 £m Total Base Budget (including carry forward from 2022/2023) 77.849 Adjustments – Executive Committee, 21 June 2023 (Appendix C) 4.141 Adjustments – Executive Committee, 16 August 2023 (Appendix D) 1.332 2023/2024 Total Revised Budget 83.322 2023/24 Budget Period 2 Approved Adjustments Period 4 Proposed Adjustments Revised 2023/24 Budget Resource £m £m £m £m Community & Enterprise 38.210 3.647 1.068 42.925 Education 18.677 0.370 0.264 19.311 Finance & Corporate 5.333 - - 5.333 Housing & Technical 11.799 0.124 - 11.923 Social Work 2.030 - - 2.030 Other Match Funding 1.800 - - 1.800 TOTAL CAPITAL PROGRAMME 77.849 4.141 1.332 83.322 29
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APPENDIX E (Page 2) SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2023 TO 14 JULY 2023 Resource Name Annual Budget £000 2022/23 C/F £000 Previous Slippage /Adjs £000 Total Original Budget £000 Proposed Adjs £000 Proposed Slippage £000 Total Budget £000 Estimate to Date £000 Actual £000 Community & Enterprise Facs, Waste & Grounds 2,286 1,336 (860) 2,762 545 0 3,307 479 481 Planning & Reg 0 0 0 0 0 0 0 0 0 Enterprise & Sust Dev 29,824 5,035 (25,174) 9,685 1,213 0 10,898 425 425 Roads, Trans. & Fleet 20,118 5,749 (104) 25,763 2,957 0 28,720 3,025 3,025 Resource Total 52,228 12,120 (26,138) 38,210 4,715 0 42,925 3,929 3,931 Education Growth/Accom Pressures 7,338 (1,218) 571 6,691 572 (192) 7,071 3,313 3,446 1,140 Hours 3,145 135 - 3,280 0 0 3,280 653 377 ICT Developments 2,444 (409) - 2,035 20 0 2,055 234 234 Free School Meals 6,642 69 (40) 6,671 0 0 6,671 35 37 Education Other - - - - 234 - 234 0 0 Resource Total 19,569 (1,423) 531 18,677 826 (192) 19,311 4,235 4,094 Finance & Corporate IT Services 7,230 (1,283) (614) 5,333 0 0 5,333 747 747 Resource Total 7,230 (1,283) (614) 5,333 0 0 5,333 747 747 Housing and Technical Office Accom 7,250 3,295 91 10,636 124 0 10,760 540 563 Private Housing Scheme of Assistance 1,000 0 0 1,000 0 0 1,000 0 0 Other Housing 0 258 (95) 163 0 0 163 20 12 Resource Total 8,250 3,553 (4) 11,799 124 0 11,923 560 575 Social Work Other 1,984 (307) 353 2,030 0 0 2,030 527 509 Resource Total 1,984 (307) 353 2,030 0 0 2,030 527 509 Other Match Funding 1,800 - - 1,800 - - 1,800 - - Overall Total 91,061 12,660 (25,872) 77,849 5,665 (192) 83,322 9,998 9,856 30
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APPENDIX E (Page 3) SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 GENERAL FUND PROGRAMME FOR PERIOD 1 APRIL 2023 TO 14 JULY 2023 2023/24 Original Estimate inc C/F 2023/24 Revised Budget 2023/24 Budget to 14/07/23 2023/24 Actual to 14/07/23 Expenditure £m £m £m £m General Fund Programme 77.849 83.322 9.998 9.856 Income 2023/24 Budget 2023/24 Revised Budget 2023/24 Actual To 14/07/23 £m £m £m Prudential Borrowing 24.959 24.962 24.962 Developers Contributions 7.658 8.058 4.225 Partners (Including SPT, Clyde Windfarm and Transport Scotland) 2.157 4.099 0.500 Scottish Government: - Capital Grant 33.985 34.527 7.229 - Cycling, Walking and Safer Routes 1.632 2.284 0.000 - Road Safety Improvement 0.000 0.475 0.000 - Vacant and Derelict Land 2.019 2.019 1.334 - Regeneration Capital Grant 0.737 0.737 0.745 - Place Based Investment Programme 1.510 2.723 1.510 -Inspiring School Age Childcare Spaces Programme 0.000 0.234 0.000 Glasgow City Region City Deal 0.000 0.000 0.000 Capital Receipts 2.000 2.000 0.006 Specific Reserves 1.192 1.192 1.192 Revenue Contribution 0.000 0.012 0.012 TOTAL FUNDING 77.849 83.322 41.715 31
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Appendix F (Page 1) GENERAL FUND CAPITAL PROGRAMME 2023/24 BUILD EXECUTIVE SUMMARY PERIOD ENDED 14 JULY 2023 (PERIOD 4) Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Programme Status Projects Complete - 4 5 9 Projects on Programme - 107 112 113 Projects Behind Programme - - - - Projects Altered Brief/ Programme - 1 - - Projects Still to Commence - 8 8 8 - 120 125 130 Project Status Design Feasibility - 53 54 59 Sketch Design - - - - Detailed Design - - - - Production Information - 10 8 8 Tendering - 21 20 17 On Site - 32 38 37 Complete - 4 5 9 - 120 125 130 32
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Appendix G (Page 1) GENERAL FUND CAPITAL PROGRAMME 2023/24 NON BUILD EXECUTIVE SUMMARY PERIOD ENDED 14 JULY 2023 (PERIOD 4) Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Number of Projects Carried Forward 22/23 Programme - 33 33 33 Approved from 23/24 Programme - 6 6 7 Total Projects Currently Reported - 39 39 40 Number of Projects Projects Completed - 1 3 3 Projects Ahead of Programme - - - - Projects on Programme - 38 36 37 Projects Behind Programme - - - - Projects, Altered Brief/Programme - - - - Projects On Hold - - - - - 39 39 40 33
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Appendix G (Page 2) General Fund Capital Programme 2023/24 Non-Build Executive Summary – Project Status Type Status C/F Library IT Infrastructure Upgrade Costs On Programme New SLLC - Booking and Admission System On Programme C/F Extension of Cemeteries – Phillipshill Extension On Programme C/F Memorial Headstone Remedial Works On Programme New Ash Die Back On Programme C/F Langlands Boardwalk On Programme C/F Zero Waste Fund On Programme C/F Springahll Urban Greenspace Development – Additional Equipment On Programme C/F Chatelherault Allotments On Programme C/F Bin Storage Areas On Programme New Symington Play Park Redevelopment On Programme New Nature Restoration Fund On Programme C/F Renewal of Play Parks On Programme C/F Demolition of Former Ballgreen Hall, Strathaven On Programme C/F Greenhall Replacement Bridge On Programme C/F White Bridge Replacement, Chatelherault Country Park On Programme C/F Horseshoe Bridge, Calderglen On Programme C/F Willie Waddell Sport and Community Centre, Forth – Monoliths On Programme C/F East Kilbride Town Centre On Programme C/F Rural Development Centre On Programme New Place Based Investment Programme – 2023/2024 On Programme C/F Place Based Investment Programme – 2022/2023 On Programme C/F Town Centre Regeneration Fund On Programme C/F Hamilton HUB – New Cross Shopping Centre On Programme C/F Vacant and Derelict Land – Cunningar Allotments On Programme New Vacant and Derelict Land – 2023/2024 Allocation On Programme C/F Vacant and Derelict Land – Cunningar Phase 2 On Programme C/F Vacant and Derelict Land – Cuningar Loop Phase 3 Greening On Programme C/F City Deal – Community Growth Areas On Programme C/F Education Information Communication Technology Solutions for Learning On Programme C/F Information Technology Infrastructure Refresh On Programme C/F Oracle Upgrade On Programme C/F Digital Connectivity On Programme C/F Electronic Document Records Management System On Programme C/F Digital Transformation Fund On Programme C/F Community Alarms On Programme C/F Swiss Plus On Programme C/F Halfway Park Play Area Redevelopment Complete New Gilmourton Play Park Redevelopment Complete C/F Hamilton Palace Grounds Sports Pitches Complete 34
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Appendix H GENERAL FUND CAPITAL PROGRAMME 2023/24 ROADS EXECUTIVE SUMMARY PERIOD ENDED 14 JULY 2023 (PERIOD 4) 1 2 3 4 5 6 7 8 9 10 11 12 13 Number of Projects Total Projects Currently Reported - 137 139 142 Programme Status Projects Complete - 14 25 47 Projects on Programme - 123 114 94 Projects Behind Programme - - - - Projects, Altered Brief / Programme - - - 1 Projects Still to Commence - - - - - 137 139 142 Project Status Briefing - 46 46 4 Production Information - 51 51 73 Billing - - - - Tendering - 2 1 1 On Site - 24 16 17 Complete - 14 25 47 - 137 139 142 35
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Appendix H SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD Briefing / Program me Production Information Billing Tendering On Site Com plete Projects Complete Projects on Programm e Projects Behind Programme Projects altered Brief / Programme Projects Held ROADS / FOOTWAYS INVESTMENT PROGRAMME East Kilbride, Rutherglen and Cambuslang Areas Strategic Schemes Bryce Place, East Kilbride 1 1 Mackintosh Place, East Kilbride 1 1 Glen Urquhart, East Kilbride 1 1 Kirkton Place, East Kilbride 1 1 Glen Lyon , East Kilbride 1 1 Singer Road, East Kilbride 1 1 MacIvor Crescent 1 1 Drumloch Road, Chapleton 1 1 Threestanes Road, Strathaven 1 1 Cornwall Street, East Kilbride 1 1 Severn Road, East Kilbride 1 1 Douglasdale, East Kilbride 1 1 Fairfield Place, East Kilbride 1 1 Dykehead Highway, Chapelton 1 1 Muirside Road, Strathaven 1 1 Tasman Drive, East Kilbride 1 1 Chalmers Drive and Crescent, East Kilbride 1 1 Macleod Place, East Kilbride 1 1 Abbotsford Brae, and Ashton Green, East Kilbride 1 1 Park Drive, East Kilbride 1 1 Clydeford Road, Cambuslang 1 1 Hamilton Road, Cambuslang 1 1 Langlea Road, Rutherglen 1 1 Gilbertfield Road 1 1 Kenmure Way, Rutherglen 1 1 Glendaruel Road, Rutherglen 1 1 Preventative Maintenance Schemes Waterfoot Road, Thorntonhall 1 1 High Brownside and Caldergreen Highway, Strathaven 1 1 Bents and Station Highway, Glassford 1 1 Shawtonhill Highway,Chapelton 1 1 Drumclog Highway, Drumclog 1 1 Auldhouse Road, Auldhouse 1 1 Prep works 1 1 Strategic Patching Strategic /machine patching works ~ various locations 1 1 Footways Maxwellton Road, East Kilbride 1 1 Vancouver Drive, East Kilbride 1 1 Milford, East Kilbride 1 1 Torrance Road, East Kilbride 1 1 Threestanes Road, Strathaven 1 1 PROJECT STATUS PROGRAMME STATUS Project Title 36
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Appendix H SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD Briefing / Program me Production Information Billing Tendering On Site Com plete Projects Complete Projects on Programm e Projects Behind Programme Projects altered Brief / Programme Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Hamilton Area Strategic Schemes A72 Lanark Road, Cornsilloch, Larkhall 1 1 Pollock Avenue, Hamilton 1 1 Low Patrick Street, Hamilton 1 1 A71 Stonehouse By-Pass 1 1 Strathaven Road, Hamilton 1 1 Muttonhole Road, Hamilton (Phase 1) 1 1 Bothwell Road, Service Road 1 1 Douglas Street, Hamilton 1 1 Old Bothwell Road, Bothwell 1 1 Preventative Maintenance Schemes Wee Sunnyside Road, Quarter 1 1 Udston Road, Stonehouse 1 1 Cauldwakening Highway, Blantyre 1 1 Preparatory patching 1 1 Strategic Patching Forest Avenue, Hamilton 1 1 Swisscott Avenue, Hamilton 1 1 Woodhead Crescent, Hamilton 1 1 Farm Road, Blantyre 1 1 Bothwell Road (Phase1), Uddingston 1 1 Bothwell Road (Phase 2), Uddingston 1 1 Drygate Street, Larkhall 1 1 Millheugh, Larkhall 1 1 Boswell Drive, Blantyre 1 1 Wellcroft Road, Hamilton 1 1 Motherwell Road 1 1 Footways Third Road, Blantyre 1 1 Watson Street / Watson Place , Blantyre 1 1 Jedburgh Street, Blantyre 1 1 Main Street, Uddingston 1 1 Avon Road, Larkhall 1 1 Silverton Place , Hamilton 1 1 Clarkwell Terrace, Hamilton 1 1 Darngaber Gardens, Quarter 1 1 Clydesdale Area Strategic Schemes Wilton Road, Carluke Phase 1 1 1 Wilton Road, Carluke Phase 2 1 1 A70 Ravenstruther 1 1 A73 - Duneatonfoot to Roberton 1 1 B7016 Braehead to Carnwath 1 1 A721 Elsrickle 1 1 A706 Forth to Boundary 1 1 A73 Lanark Road, Carluke 1 1 A70, Glespin to Douglas 1 1 A702 Abington to dalveen pass(Elvanfoot) 1 1 B7016 Libberton Muir - Roseburgh Bridge 1 1 B7018 Lesmahagow Road, Kirkfieldbank 1 1 Harestanes Road, Braidwood 1 1 Hillhead Road, Covington 1 1 37
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Appendix H SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD Briefing / Program me Production Information Billing Tendering On Site Com plete Projects Complete Projects on Programm e Projects Behind Programme Projects altered Brief / Programme Projects Held PROJECT STATUS PROGRAMME STATUS Project Title Preventative Maintenance Schemes Hawksland Road 1 1 C36 from A702 to Newholm Corner 1 1 C26 from A73 to Warrenhill towards Carmichael 1 1 B7055 from near Marchlands to Greenhills 1 1 C37 from B7016 to Eastwood Farm 1 1 C37 Tarbrax Village Rd to C203 1 1 Greenshields Road from B7016 wester Gladstone 1 1 Kirkfieldbank Road wellshields to Eastertown Road 1 1 Cumberhead to Porterhall Xroads 1 1 Strategic Patching Gallowhill Road, Lanark 1 1 Moor Road, Cartland 1 1 Tanhill Road 1 1 Footways Station Road, Law 1 1 Springfield Gardens, Lanark 1 1 Carlisle Road, Blackwood 1 1 Wilton Road, Carluke 1 1 PARTICIPATORY BUDGET East Kilbride/Cambuslang and Rutherglen Areas Footways Cairns Road, Cambuslang 1 1 Woodlands Crescent, Cambuslang 1 1 Hamilton Road, Cambuslang 1 1 Hamilton Area Footways Main Street, Blantyre 1 1 Avonside Grove, Hamilton 1 1 Clydesdale Area Footways Wilton Road, Carluke PH1 1 1 Bloomgate, Lanark 1 1 St Leonard Steet, Lanark 1 1 ROADS REFURBISHMENT BUDGET Structures projects Thankerton Boat Bridge 1 1 Mousemill Road Retaining Wall 1 1 Daer Brige (options appraisal) 1 1 Duke St MSCP 1 1 Waterside Bridge 1 1 Cornwall Street Footbridge 1 1 Traffic and Transportaion A73 at former Law hospital site 1 1 Various minor works 1 1 Lighting ~ LED & Columns Renewal of street lighting infrastructure ~ various locations 1 138
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Appendix H SOUTH LANARKSHIRE COUNCIL RESOURCE: ENTERPRISE, ROADS & TRANSPORTATION SERVICES 2023/24 PROJECT / PROGRAMME STATUS ~ PERIOD Briefing / Program me Production Information Billing Tendering On Site Com plete Projects Complete Projects on Programm e Projects Behind Programme Projects altered Brief / Programme Projects Held PROJECT STATUS PROGRAMME STATUS Project Title CYCLING, WALKING AND SAFER ROUTES Active Travel routes at schools Lining works at various schools 1 1 Maxwellton Avenue - Physical Island Build Out 1 1 Pedestrian and cycle improvements Burnbank Road & Whitehill Road, Hamilton 1 1 Toucan Crossing Installations High Common Rd./Blacklaw Dr 1 1 Fallside Road @ Hospital 1 1 Stonelaw Rd / Melrose Ave 1 1 Stonelaw/Dryburgh 1 1 Cycle Schemes West Mains Road (EK Rail Station to Creighton Grove) ~ Ph 1.2 1 1 Churchill Av/Whitemoss Av ~ Ph1.5 1 1 West Mains Road ~ Ph1.4 1 1 SPT GRANT FUNDED PROJECTS SPT ~ BUS INFRASTRUCTURE WORKS Stonelaw Road Corridor ~ bus stop improvements 1 1 High St, Biggar ~ bus layby areas 1 1 SPT ~ PARK AND RIDE SCHEMES Lanark Interchange 1 1 Hairmyres P&R (Design works only) 1 1 SPT ~ STRATEGIC CYCLE INFRASTRUCTURE NCN74 realignment at Raploch Pitches 1 1 Carluke to Carstairs ~ Land & Construction 1 1 SPT ~ REGIONAL CONGESTION REDUCTION MEASURES Stewart St/Castleknowe Road, Carluke 1 1 Keir Hardie Rd / Machan Road, Larkhall 1 1 Bus Priority ~ Uddingston, Larkhall, Carluke & Lanark 1 1 SPT ~ CASUALTY REDUCTION MEASURES A749 East Kilbride/Glasgow Rd - Enhanced signs and refresh road markings 1 1 Lanark, Bloomgate ~ Westport 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 4 73 0 1 17 47 47 94 0 1 0 39
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 24 August 2023 Report by: Executive Director (Finance and Corporate Resources) Subject: Capital Budget Monitoring 2023/2024 - 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 14 July 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 14 July 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. 2023/2024 Housing Capital Programme 4.1. 2023/2024 Budget A total Housing Capital Programme budget for 2023/2024 was also approved by Council in February 2023. This included funding carried forward from previous years and gave a total programme of £63.916 million. 4.2. The Final Outturn report for financial year 2022/2023 (June 2023) noted a carry forward of £8.081 million into future years. Further analysis of this budget confirms that £3.997 million is required in 2023/2024, with the remainder being carried forward into future years. 4.3. In addition, the Executive Committee on 16 August 2023 agreed that the 2023/2024 Capital Programme be increased by a further £1.683 million to reflect the expenditure on new build homes at East Whitlawburn, which are being built on behalf of West Whitlawburn Housing Association. 4.4. As a result of these adjustments noted at sections 4.2 and 4.3, a revised programme of £69.596 million has been agreed. Programmed funding for the year also totals £69.596 million. The budget, along with a detailed breakdown of the funding sources is included in Appendix A to this report. 6 41
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4.5. Period 4 Position Budget for the period is £13.250 million and spend to 14 July 2023 amounts to £12.469 million. As at 14 July 2023, £12.469 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. The risk has been assessed as low given the detailed project management plans prepared and monitored for each project. The risk of overspend is managed through four weekly Investment management meetings. 9. Equality Impact Assessment and Consultation Arrangements 9.1. This report does not introduce a new policy, function or strategy or recommend a change to existing policy, function or strategy and therefore no impact assessment is required. 9.2. There was also no requirement to undertake any consultation in terms of the information contained in this report. Paul Manning Executive Director (Finance and Corporate Resources) 7 August 2023 Link(s) to Council Values/Priorities/Outcomes Accountable, effective, efficient and transparent Previous References Council, 22 February 2023 Executive Committee, 21 June 2023 Executive Committee, 16 August 2023 List of Background Papers Capital Ledger prints to 14 July 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 42
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APPENDIX A SOUTH LANARKSHIRE COUNCIL CAPITAL EXPENDITURE 2023/24 HOUSING PROGRAMME FOR PERIOD 1 APRIL 2023 TO 14 JULY 2023 2023/24 Original Budget 2023/24 Revised Budget 2023/24 Budget to 14/07/23 2023/24 Actual to 14/07/23 £m £m £m £m Expenditure 2023/24 Budget 63.916 69.596 13.250 12.469 2023/24 Original Budget 2023/24 Revised Budget 2023/24 Actual to 14/07/23 £m £m £m Income Capital Receipts 0.000 1.683 1.683 Capital Receipts – Land Sales 0.000 0.000 0.005 Capital Funded from Current Revenue 27.162 27.162 5.902 Prudential Borrowing 17.302 23.331 0.000 Scottish Government Specific Grant: - New Build 16.632 12.036 4.748 - Open Market Purchase Scheme 2.700 5.264 0.000 - Mortgage to Rent 0.120 0.120 0.131 63.916 69.596 12.469 43
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Appendix B HOUSING CAPITAL PROGRAMME 2023/2024 EXECUTIVE SUMMARY PERIOD ENDED 14 JULY 2023 Expenditure Periods 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Programme Status Projects Complete - 5 9 12 Projects on Programme - 96 89 92 Projects Behind Programme - 7 7 4 Projects Altered Brief/Programme - 2 6 4 Projects Still to Commence - 25 27 27 - 135 138 139 Project Status Design Feasibility - 68 63 59 Sketch Design - - 1 1 Detailed Design - - - - Production Information - 8 10 13 Tendering - 29 32 31 On Site - 25 23 23 Complete - 5 9 12 - 135 138 139 44
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Housing Capital Programme 2023/2024 Build Variance Explanations Project Name Status Variance Explanation Glebe Court, Lanark - Replacement of Communal Boiler & Heating Controls Behind Programme This project is behind programme as a result of a number of delays experienced during the tender process. Headhouse Court Sheltered Housing - Internal Area Upgrade Behind Programme This project is behind programme because delays at Davaar Sheltered Housing have impacted on resourcing – see project below. Davaar Sheltered Housing - Internal Area Upgrade Behind Programme This project is behind programme as a result of a delay with the delivery of doors on site. Wingate Park Sheltered Housing - Internal Area Upgrade Behind Programme This project is behind programme as a result of resourcing issues. 45
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1 2 3 4 5 6 7 8 9 10 11 12 13 14 Original Budget 23/24 0.000 6.337 10.100 13.250 13.250 13.250 13.250 13.250 13.250 13.250 13.250 13.250 13.250 63.916 Revised Budget 23/24 0.000 6.337 10.100 13.250 13.250 13.250 13.250 13.250 13.250 13.250 13.250 13.250 13.250 69.596 Actual 23/24 0.000 6.337 10.100 12.469 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 10.000 20.000 30.000 40.000 50.000 60.000 70.000 80.000 £ Millions HRA Capital Expenditure Profile Graph 2023/2024 46
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 24 August 2023 Report by: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget Year-End 2022/2023 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 31 March 2023. [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s): [recs] (1) that across Resources, Corporate Items and Council Tax, the Council is showing an additional year end underspend of £3.966 million after proposed transfers to reserves (section 4 and Appendix 1), be noted; (2) that the probable outturn transfers approved by members has now been revised to £39.009 million (previously (£39.311 million) (Appendix 3), be noted; (3) that the Resources requests for transfers to reserves to spend on commitments against specific streams of funding during the final part of the year totalling £8.325 million (Appendix 4), be noted; (4) that the overfunding position on the Integration Joint Board (IJB) contribution as detailed at section 4.5, be noted; (5) that the £3.966 million underspend after proposed transfers to reserves, be transferred to reserves and used to fund future budget pressures (section 4.13), be noted; (6) that following the transfer to reserves of the £3.966 million (recommendation 5), the result is a break-even position for the Council, be noted; (7) that the position regarding the recurring costs in relation to the Home Carers’ Job Evaluation exercise, (section 5.1-5.4), be noted; (8) that the outcome of the review on Home Carers’ job evaluation has now been reached, and that a full paper covering expenditure and funding will be presented to Executive Committee in August 2023 (section 5.5-5.7), be noted; (9) that the clawback of underspend from the IJB will now not be possible, and that the alternate funds identified to contribute towards Children and Families costs in 2023/2024 (section 5.6), be noted; and (10) that the break-even position on the Housing Revenue Account (section 6), be noted. 3. Background 3.1. The Revenue reports attached provide detail on the year-end report considered at the Executive Committee on 21 June 2023. 7 47
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3.2. This overview report will summarise the previously reported year-end position for the Council’s General Fund Revenue Account to 31 March 2023 (section 4). Sections 5 provides details on the Home Care Job Evaluation and section 6 provides the year- end position on the Housing Revenue Account. 4. General Services – 2022/2023 Year-End Position 4.1. For reference, the Council’s overall Probable Outturn position for the year (including approved Transfers to Reserves), was last reported to Committee as an underspend of £4.696 million (Executive Committee, 1 February 2023). Committee agreed that this underspend of £4.696 million on the Council’s General Services would be Transferred to Reserves resulting in a forecast break-even position for the year. 4.2. The Year-End position is showing an underspend of £3.966 million. This is after proposed transfers to reserves and is in addition to the £4.696 million reported as part of the Probable Outturn. This is summarised in Table 1 along with the movement from the break-even position agreed at Probable Outturn (after the £4.696 million Transfer to Reserves). This is an improvement of £3.966 million (from the break-even at Probable Outturn to the underspend of £3.966 million at financial Year-End). Table 1 – General Service Year-End 2022/2023 (after Transfers to Reserves) Probable Outturn £m Year-End £m Movement from Probable to Year- end £m Resource Position (Appendix 2, section 1 to 7) (0.335) (0.055) 0.280 Loan Charges (Appendix 2, section 8) 1.180 1.309 0.129 Corporate Items (Appendix 2, sections 9 to 12) 2.347 5.667 3.320 Corporate Items Strategy – Transfers to Reserves (Probable Outturn Underspend Transferred to Reserves) (4.696) (4.696) - Council Tax (Appendix 2, section 13) 1.504 1.741 0.237 General Services Underspend 2022/2023 - 3.966 3.966 4.3. This report and appendices provide a detailed analysis of the Council’s financial position at the end of the year. Appendices 1 and 2 provide detail of the Year-End position with a summary of the £3.966 million noted in sections 4.4 to 4.12. 4.4. Resources: The overspend position of (£0.055) million is after taking into account the Transfers to Reserves agreed at the Probable Outturn as well as the additional transfers being proposed by the Resources as part of the Year-End position. This minor overspend in Resources is a better position than forecast at Probable Outturn and reflects an improved position in Housing and Technical Resources. The Transfers at Probable Outturn and Year-End are detailed in Appendices 3 and 4 respectively. The Resources’ Transfers to Reserves agreed at Probable Outturn were originally £8.405 million and are now £7.810 million being a reduction of £0.595 million. This reflects the increase in spend achieved in year, and therefore a reduced level of budget to transfer to reserves. 4.5. The Resources’ Year-end position includes a break-even position on Social Work Resources. In relation to Adults and Older People specifically, the Service position 48
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includes a underspend on core funding from the Council to the IJB and the Council’s contribution can be reduced by this amount. As agreed in the Probable Outturn report (Executive Committee, 1 February 2023), this was to be dealt with as overfunding in year and the resultant underspend is presented as a Transfer to Reserves of £5.635 million (as agreed at Probable Outturn) meaning the Service shows a break-even position, after a Transfer to Reserves. These monies were to be used to help cover the Children and Families’ budget pressures into 2023/2024. This is permissible in the IJB financial regulations and is in line with integrating Health and Social Care budgets. (note that this position is before the impact of job evaluation as covered in section 5) 4.6. The Year-End position for Adults and Older People also includes a £1.875 million commitment in relation to the element of the budget delegated to the Integrated Joint Board (IJB). This is a slight increase on the £1.423 million predicted at Probable Outturn. This commitment reflects the agreed position at Probable Outturn where the Council allows the IJB to retain this non-recurring underspend within their reserves earmarked for future care costs, in line with the approach to integrating health and social care budgets. These monies will be retained in the Council’s Balance Sheet and will be available for use by the IJB. 4.7. Loan Charges: The year-end underspend of £1.309 million after the proposed Transfers to Reserves, is a movement of £0.129 million from the Probable Outturn position and reflects additional interest received during the year. This position includes a movement on the Interest Generated on Reserves/Funds anticipated at Probable Outturn. 4.8. Corporate Items: There is a net underspend of £5.667 million after Transfer to Reserves (Appendices 3 and 4). This is £3.320 million better than the Probable Outturn and in the main, reflects the impact of the Teachers’ Industrial Action (£2.798 million) and an underspend on the Pay Award budget not allocated to the IJB in-year (£0.900 million). 4.9. It is noted that the underspend on Corporate Items of £5.667 million is after the Transfer to Reserves of the £4.633 million underspend generated in 2022/2023 by the approved implementation of Service Concession arrangements. This is included in the Year-End Transfers to Reserves in Appendix 4 and will be used to support future Budget Strategies. 4.10. Council Tax: The over recovery for the year is £1.741 million, representing an improvement of £0.237 million since the Probable Outturn. The increase comprises a reduction in the level of Council Tax Reduction Scheme expenditure. 4.11. Transfers to Reserves: The Year-End underspend of £3.966 million includes total Transfers to Reserves of £47.334 million. This includes the Transfers to Reserves approved as part of the Probable Outturn (£39.311 million) adjusted for movements totalling £0.302 million to reflect the final position. The revisions to the Probable Outturn Transfers are shown in Appendix 3 (giving a total of £39.009 million for Probable Outturn Transfers). 4.12. Furthermore, additional Transfers to Reserves proposed at Year-End total £8.325 million. This reflects carry forward of funding in Reserves to allow committed areas of spend to be incurred in 2023/2024. Details of these additional proposed transfers are provided in Appendix 4. This takes the total Transfers to Reserves at Year-End to £47.334 million (being Probable Outturn Revised Transfers of £39.009 million and Year-End Transfers of £8.325 million). 49
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4.13. Taking into account the variances noted in sections 4.4 to 4.12, the year-end additional underspend position of £3.966 million is now confirmed (as summarised in Table 1) and it is proposed that this £3.966 million is used to meet future budget pressures (including children and families’ costs – refer section 5.6). 4.14. If this proposal is agreed, then these monies will be Transferred to Reserves and will result in the Council returning a break-even position for financial year 2022/2023. 5. Home Carers Job Evaluation 5.1. There are no implications within this paper from the outcome of the Home Carers’ Job Evaluation in terms of recurring costs. The outcome of the Job Evaluation exercise for Home Carers will result in significant recurring costs for the Care at Home service that is delegated to the IJB in 2023/2024 and beyond. The costs of grade changes will be approximately £7m. The IJB have set a budget for 2023/2024 however these costs are not included in that budget. The IJB’s Financial Regulations and Integration Scheme set out the process for such an eventuality. 5.2. The Financial Regulations state that if the Integration Joint Boards Chief Financial Officer is advised that a significant change is likely to the Integration Joint Board's overall financial position and the deviation involves a change of policy of the Integration Joint Board or results in revenue implications for future years, a report will be provided for the Integration Joint Board in good time detailing the financial consequences to enable appropriate action to be taken timeously. 5.3. The regulations state that if an overspend is forecast on either Parties in scope budget, the Chief Officer and the Integration Joint Board’s Chief Financial Officer will aim to agree a recovery plan with the relevant Party to balance the overspending budget and to determine the actions required to be taken by the IJB to deliver the recovery plan. 5.4. Ordinarily, any such event would require to be met within the envelope of funding provided to the IJB. The intense budget and service pressures on local government, the Health Board and our Health and Social Care partners has been noted previously and is ongoing, both nationally and locally. It should be noted that the financial position for both the IJB and the Council partner both indicate significant budget gaps moving forwards, and therefore it is likely that any recovery plan identified will require changes to be made to the services currently commissioned by the IJB. 5.5. Back Dated Pay: In addition to the recurring costs, at a meeting of South Lanarkshire Council on 24 May 2023 it was asked that a review took place in relation to the implementation date of the outcome. Whilst the outcome of the Job Evaluation stated that grades were to change from 1 April 2023, there was the possibility that this review would change that outcome and back dated pay would require to be paid out. These costs would be in relation to Home Carers and therefore the costs are part of the services delegated to the IJB. 5.6. As of the 12 June the outcome of the review is now known. A basis has been established for back-dating to October 2020. The value of the back pay will take some time to calculate, however these costs will require to be included in the financial position for 2022/2023. The Executive Committee (1 February 2023) had agreed that it would clawback a non-recurring underspend from the IJB of £5.6 million and use this to help with Children and Families pressures into 2023/2024. As Home Carer back pay now requires to be paid, the IJB will now not underspend, that funding will not be available and therefore that decision taken by the Executive Committee cannot now be implemented. We will therefore need to identify other funding to help with Children 50
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and Families costs into 2023/2024. We would propose that we look to the additional underspend of £3.966 million identified at section 4.13 as a means of contributing towards meeting those costs, alongside residual covid funding held in Council reserves. 5.7. As the outcome of the review was only known as this report was being finalised it has not been possible to update the figures in this report to reflect the outcome highlighted above. We will now require to quantify the full costs and the funding package and report back in August to Executive Committee. 6. Housing Revenue Account Year-End 2022/2023 6.1. As at 31 March 2023, the position on the Housing Revenue Account is a breakeven position. This is after a transfer from the HRA Reserve of £3.990 million, which is £0.490 million higher than budgeted. 6.2. The details of the variances across the Housing Revenue Account are shown in Appendix 5 and in the main reflect an underspend on both Property Costs and Loan Charges, offset by an under-recovery of Income. 7. Employee Implications 7.1. None. 8. Financial Implications 8.1. As detailed in sections 4, 5 and 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. 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. 10.2. There are no implications for sustainability in terms of the information contained in this report. 11. Equality Impact Assessment and Consultation Arrangements 11.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and therefore no impact assessment is required. 11.2. There is also no requirement to undertake any consultation in terms of the information contained in this report. Paul Manning Executive Director (Finance and Corporate Resources) 27 July 2023 51
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Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Financial Ledger and budget monitoring results to 31 March 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 52
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Appendix 1 SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report (AFTER Transfers) Period Ended 31 March 2023 Committee Annual Budget Forecast Before Transfers Forecast After Transfers Annual Forecast Variance (After Transfers) Actual to 31/03/23 Before Transfers Variance Annual Budget To Actual Before Transfers Actual to 31/03/23 After Transfers Variance Annual Budget To Actual After Transfers Departments: £m £m £m £m £m £m £m £m Community and Enterprise Resources 129.435 128.158 129.428 0.007 127.880 1.555 129.410 0.025 Facilities, Waste and Grounds 75.719 73.962 75.192 0.527 73.909 1.810 75.349 0.370 Leisure and Culture Services 24.542 24.530 24.530 0.012 24.524 0.018 24.524 0.018 Planning and Regulatory 5.134 4.092 4.092 1.042 3.978 1.156 3.978 1.156 Environmental and Sustainable Development 6.233 6.119 6.119 0.114 6.115 0.118 6.115 0.118 Roads, Transportation and Fleet 17.807 19.455 19.495 (1.688) 19.354 (1.547) 19.444 (1.637) Education Resources 410.918 409.418 410.918 0.000 409.607 1.311 410.918 0.000 Education Resources 410.918 409.418 410.918 0.000 409.607 1.311 410.918 0.000 Finance and Corporate Resources 49.019 49.019 49.019 0.000 48.041 0.978 49.019 0.000 Finance Services - Strategy 2.291 2.303 2.303 (0.012) 2.291 0.000 2.291 0.000 Finance Services - Transactions 24.913 24.419 24.419 0.494 23.969 0.944 24.528 0.385 Audit and Compliance Services 0.378 0.378 0.378 0.000 0.411 (0.033) 0.411 (0.033) Information Technology Services 4.520 4.556 4.556 (0.036) 4.544 (0.024) 4.544 (0.024) Communications and Strategy Services 3.439 3.590 3.590 (0.151) 3.203 0.236 3.538 (0.099) Administration and Licensing Services 4.289 4.762 4.762 (0.473) 4.565 (0.276) 4.649 (0.360) Personnel Services 9.189 9.011 9.011 0.178 9.058 0.131 9.058 0.131 Housing and Technical Resources 18.953 19.295 19.295 (0.342) 18.958 (0.005) 19.033 (0.080) Housing Services 9.340 9.340 9.340 0.000 9.237 0.103 9.312 0.028 Property Services 9.613 9.955 9.955 (0.342) 9.721 (0.108) 9.721 (0.108) Social Work Resources 216.093 210.458 216.093 0.000 210.458 5.635 216.093 0.000 Performance and Support Services 7.153 6.474 6.474 0.679 6.368 0.785 6.368 0.785 Children and Family 42.454 43.610 43.610 (1.156) 43.749 (1.295) 43.749 (1.295) Adults and Older People 165.334 159.699 165.334 0.000 159.699 5.635 165.334 0.000 Justice and Substance Misuse 1.152 0.675 0.675 0.477 0.642 0.510 0.642 0.510 Joint Boards 2.152 2.152 2.152 0.000 2.152 0.000 2.152 0.000 Total Resources 826.570 818.500 826.905 (0.335) 817.096 9.474 826.625 (0.055) Annual Budget Forecast Before Transfers Forecast After Transfers Annual Forecast Variance (After Transfers) Actual to 31/03/23 Before Transfers Variance Annual Budget To Actual Before Transfers Actual to 31/03/23 After Transfers Variance Annual Budget To Actual After Transfers £m £m £m £m £m £m £m £m Total Resources 826.570 818.500 826.905 (0.335) 817.096 9.474 826.625 (0.055) CFCR 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 Loan Charges 35.041 30.306 33.861 1.180 30.320 4.721 33.732 1.309 Corporate Items 13.812 9.240 11.465 2.347 (0.469) 14.281 8.145 5.667 Corporate Items - 22/23 Strategy 17.420 0.000 22.116 (4.696) 0.000 17.420 22.116 (4.696) Corporate Items - 21/22 Investments 0.611 0.611 0.611 0.000 0.000 0.611 0.611 0.000 Total Expenditure 893.454 858.657 894.958 (1.504) 846.947 46.507 891.229 2.225 Council Tax 167.437 170.688 169.078 1.641 170.703 3.266 169.051 1.614 Less: Council Tax Reduction Scheme (23.272) (22.009) (23.409) (0.137) (21.745) 1.527 (23.145) 0.127 Net Council Tax 144.165 148.679 145.669 1.504 148.958 4.793 145.906 1.741 General Revenue Grant 254.817 254.817 254.817 0.000 254.817 0.000 254.817 0.000 Non-Domestic Rates 422.591 422.591 422.591 0.000 422.591 0.000 422.591 0.000 Transfer from Reserves 71.881 71.881 71.881 0.000 71.881 0.000 71.881 0.000 Total Income 893.454 897.968 894.958 1.504 898.247 4.793 895.195 1.741 Net Expenditure / (Surplus) Before Transfers to Reserves 0.000 (39.311) 0.000 0.000 (51.300) 51.300 (3.966) 3.966 53
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Appendix 2 Detail of Year-End Position Across Resources and Centrally Held Budgets 1. Movement from Last Reported Position: The previously reported Probable Outturn position for General Services was an underspend of £4.696 million. It was agreed that this would be a Transfer to Reserves leaving a projected break-even position for the year. At financial Year-End, the position is an additional underspend of £3.966 million. This is made up of an improvement in Resources of £0.280 million, an improvement in the Centrally Held budgets of Corporate Items and Loan Charges (£3.449 million) and an increase in the over-recovery of Council Tax / Council Tax Reduction Scheme (£0.237 million). Each of the individual areas of the Council’s General Services budgets are detailed in the remainder of this Appendix. 2. Resources and Centrally Held Budgets: Details of the Resource positions, including any assumptions are detailed below. These figures include the Transfers to Reserves approved at Probable Outturn (Appendix 3) as well as those proposed as part of the Year-End position (Appendix 4). 3. Community and Enterprise Resources: The Year-End position after transfers to reserves is an underspend of £0.025 million. This is comparable to the Resource’s Probable Outturn position, a minor improvement of £0.018 million and is after additional Transfers to Reserves of £0.260 million. 4. Education Resources: The Year-End position after transfers to reserves is break-even and is comparable to the Resource’s Probable Outturn position. It is after further year- end transfers to Reserves of £0.406 million. 5. Finance and Corporate Resources: The Year-End position after transfers to reserves is break-even. This is in line with the forecast position at Probable Outturn and takes account of a number of Transfers to Reserves identified at year-end. 6. Housing and Technical Resources: The Year-End position after transfers to reserves is an overspend of £0.080 million. This is an improvement of £0.262 million on the reported Probable Outturn position and is due to greater levels of rental income than anticipated in relation to the Estates portfolio and Office Accommodation properties. 7. Social Work Resources: The Year-End position is break-even, in line with the Probable Outturn. As reported at Probable Outturn, this position includes the transfer to reserves of an over-provision of funding to the Integrated Joint Board. This money will be held in reserves and utilised to manage pressures within Children and Family Services in 2023/2024 (£5.635 million). In addition, the Year-End position also includes an amount of specific funding received in relation to the IJB that will be retained in the Council’s Balance Sheet and will be available for use by the IJB (£1.875 million). 8. Loan Charges: The year-end underspend of £1.309 million after the proposed Transfers to Reserves, is a movement of £0.129 million from the Probable Outturn position and reflects additional interest received during the year. This position includes a movement on the Interest Generated on Reserves/Funds anticipated at Probable Outturn. 9. Corporate Items: The Year-End position is a net underspend of £5.667 million, after Transfers to Reserves. This includes a revision to the value of the Transfers to Reserves agreed at Probable Outturn (an increase of £0.394 million to £2.619m). It 54
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also includes additional Transfers to Reserves proposed in Appendix 4 (£5.995m). This is an improvement of £3.320 million on the position reported at Probable Outturn which, in the main, reflects the impact of the Teachers’ Industrial Action (£2.798 million) and an underspend on the Pay Award budget not allocated to the IJB in-year (£0.900 million). 10. It is noted that the underspend on Corporate Items of £5.667 million is after the Transfer to Reserves of the £4.633 million underspend generated in 2022/2023 by the approved implementation of Service Concession arrangements. This is included in the Year-End Transfers to Reserves in Appendix 4 and will be used to support future Budget Strategies. 11. Corporate Items – Strategy (Transfer to Reserves): The overspend at Year-End reflects the Transfer to Reserves anticipated from the Probable Outturn exercise (£4.696 million) which has been approved to support the 2023/2024 Budget. 12. 2022/2023 Investments: After a Transfer to Reserves of £0.611 million proposed at Year-End for the underspend on Roads Participatory Budgets, there is a break-even position on this budget line. This is included in the Transfers proposed in Appendix 4. 13. Council Tax including Council Tax Reduction Scheme (CTRS): Council Tax is showing an over recovery of £1.741 million, comprising an over recovery of Council Tax of £1.614 million and an underspend on CTRS of £0.127 million. This is an increase of £0.237 million on the position reported as part of the Probable Outturn and is after approved Transfers to Reserves. 14. The Council Tax over recovery of £3.266 million (before Transfers to Reserves) is due to the following: Empty Property charges - £0.089 million, Arrears collection - £0.545 million Additional in-year properties - £3.284 million Income from Council Tax Second Homes - (£0.652) million (which will be transferred to the Housing Revenue Account). 15. The underspend of £1.527 million on the CTRS (before Transfer to Reserves) reflects current demand for these payments. 55
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Appendix 3 Transfers to Reserves – Included in the Probable Outturn Purpose / Description Resource Value £m Resources Unbudgeted Waste Income Income from waste to be carried forward to meet the anticipated increase in cost of waste contracts in 2023/2024. Community and Enterprise 1.080 Fleet Sinking Fund Annual contribution to the Fleet sinking fund to maintain the asset replacement programme. Community and Enterprise 0.025 Year 3 of Electric Vehicle Payback Ring-fenced reserves used to manage purchase of electric vehicles in short term which have to be repaid over next few years. This contribution is the second repayment. Community and Enterprise 0.015 Crematorium Sink Fund Annual contribution to the Crematorium sinking fund to maintain asset replacement programme. Community and Enterprise 0.050 Allotments This funding is required to support and pay for objectives and targets within the Food Growing Strategy and the Sustainable Development and Climate Change Strategy. This funding support the delivery of future allotment provision and food growing projects Community and Enterprise 0.100 Total Community and Enterprise Resources’ Transfers at Probable Outturn 1.270 Adjust: increase / (reduction) in transfers to reflect spend during the year Community and Enterprise - Total Community and Enterprise Resources’ Transfers at Year-End 1.270 Pupil Equity Fund The funding received from the Government can be used up to the end of the school term (June 2023). The underspend reflects the element of the funding that will be utilised in April to June 2023. Education 1.500 Total Education Resources’ Transfers at Probable Outturn 1.500 Adjust: increase / (reduction) in transfers to reflect spend during the year Education (0.595) Total Education Resources’ Transfers at Year-End 0.905 Children and Families In line with the proposal made to the IJB, unspent core Council funding for Adults and Older People will be carried forward to support the pressures in Children and Families into 2023/2024. Social Work Resources 5.635 Total Social Work Resources’ Transfers at Probable Outturn 5.635 Adjust: increase / (reduction) in transfers to reflect spend during the year Social Work Resources - Total Social Work Resources’ Transfers at Year-End 5.635 Total Resource Proposed Transfers to Reserves 8.405 Adjust: increase / (reduction) in transfers to reflect spend during the year Total Resources (0.595) Total Resource Proposed Transfers to Reserves at Year-End 7.810 Loan Charges Interest Costs Underspend to manage future interest cost from the implementation of Service Concessions (Council, 18 January 2023) Loan Charges 1.982 Loan Charges Underspend Underspend generated by an increase in Deposit Interest to be used to support the 2023/2024 Budget Strategy (Executive Committee, 2 November 2022) ALREADY PROPOSED IN BUDGET STRATEGY Loan Charges 1.000 Interest on Revenue Balances (on Reserves) Loan Charges 0.573 Total Loan Charges Proposed Transfers to Reserves 3.555 Adjust: increase / (reduction) in transfers to reflect spend during the year Loan Charges (0.143) Total Loan Charges Proposed Transfers to Reserves at Year-End 3.412 Corporate Items 2023/2024 Budget Strategy – National Insurance Underspend National Insurance Underspend in 2022/2023 to be used for the 2023/2024 Budget Strategy (Executive Committee, 2 November 2022) ALREADY PROPOSED IN BUDGET STRATEGY Corporate Items / Strategy 0.500 Wellbeing Day Transfer the underspend in the Wellbeing Day budget to Reserves, to manage the costs anticipated into 2023/2024. Corporate Items 0.600 Central Energy Efficiency Fund (CEEF), RHI and FIT Resources are allocated funding from the CEEF Reserve for spend to save projects, which they repay in future years from revenue savings generated by the project. This transfer is the payback of savings from Resources and allows the Reserve to be regenerated for future projects. Income from RHI and FIT is received in-year and is committed to future projects. Corporate Items 0.211 56
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Purpose / Description Resource Value £m 2023/2024 Budget Strategy – One-Off Underspend / Accounting Transactions Finance Exercise – for the 2023/2024 Budget Strategy (Executive Committee, 2 November 2022) taking these one-off or recurring underspends and accounting transactions to Reserves, will help offset increased costs into 2023/2024. ALREADY PROPOSED IN BUDGET STRATEGY Corporate Items / Strategy 0.914 Total Corporate Items Transfers to Reserves at Probable Outturn 2.225 Adjust: increase / (reduction) in transfers to reflect spend during the year Corporate Items – Strategy 0.394 Total Corporate Items Transfers to Reserves at Year-End 2.619 Corporate Items – Strategy Loans Fund Review Use of underspend generated by the Loans Fund Review to support future Budget Strategies. (Executive Committee, June 2022) INCLUDED IN BUDGET STRATEGY Corporate Items – Strategy 15.897 Loan Charges Underspend Underspend generated by the timing of borrowing to be used to support the 2023/2024 Budget Strategy (Executive Committee, June 2022) INCLUDED IN BUDGET STRATEGY Corporate Items – Strategy 0.873 Budget Underspend Budget not required in 2022/2023 therefore can be used to support the 2023/2024 Budget Strategy (Executive Committee, June 2022) INCLUDED IN BUDGET STRATEGY Corporate Items – Strategy 0.650 Probable Outturn Underspend Transfer of projected in-year underspend (2022/2023) for use in the 2023/2024 Budget (approved by Executive Committee, January 2023). Corporate Items – Strategy 4.696 Total Corporate Items – Strategy Transfers to Reserves at Probable Outturn 22.116 Adjust: increase / (reduction) in transfers to reflect spend during the year Corporate Items – Strategy - Total Corporate Items – Strategy Transfers to Reserves at Year-End 22.116 Council Tax / CTRS 2023/2034 Budget Strategy – Council Tax Over-Recovery of Council Tax to be used to support the Budget Strategy (Executive Committee, 2 November 2022). ALREADY PROPOSED IN BUDGET STRATEGY Council Tax / CTRS 1.000 Council Tax Second Homes This transfer represents the over recovery of income from Council Tax on second homes included in the Council’s Council Tax income line. This is required to be transferred to the Housing Revenue Account for use on social housing. Council Tax / CTRS 0.610 2023/2034 Budget Strategy – CTRS Over-Recovery of CTRS to be used to support the Budget Strategy (Executive Committee, 2 November 2022). ALREADY PROPOSED IN BUDGET STRATEGY Council Tax / CTRS 1.400 Total Council Tax / CTRS Transfers at Probable Outturn 3.010 Adjust: increase / (reduction) in transfers to reflect spend during the year Council Tax / CTRS 0.042 Total Council Tax / CTRS Transfers at Year-End 3.052 Total Transfers at Probable Outturn 39.311 Adjust: increase / (reduction) in transfers to reflect spend during the year (0.302) Total Transfers at Year-End 39.009 57
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Appendix 4 Transfers to Reserves – Additional Proposed Transfers at Year-End Purpose / Description Resource Value £m Resources Waste Committed contract / legal costs in relation to Waste Services. Community & Enterprise 0.210 Emergency Car Park Works at Community Facilities Funding required to support emergency work for car parks at Community Facilities. Community & Enterprise 0.050 Community and Enterprise Resources Proposed Transfers at Year-End 0.260 Equipment Replacement Fund Funding from schools’ Devolved Management Scheme being carried forward to allow spend across the academic year and to allow schools to support capital equipment requirements over a number of years. Education 0.406 Education Resources Proposed Transfers at Year-End 0.406 Scottish Welfare Fund Grant received from Scottish Government unspent at the end of the year. Carried forward for utilisation into 2023/2024. Finance and Corporate 0.145 Discretionary Housing Payment Scottish Government Grant unused at the end of the year, to be carried forward for use in 2023/2024. Finance and Corporate 0.115 Warm Welcome Initiative – Energy Support Grants Carry forward unspent energy support grants budget for distribution in 2023/2024. Finance and Corporate 0.299 Administration Grants An underspend on the Grants budget has been set aside to support additional spend into 2023/2024. Finance and Corporate 0.084 2022/2023 Investments – Participatory Budgeting Monies to be carried forward into 2023/2024 to reflect commitments in relation to Participatory Budgeting (the Can Do Community Challenge Fund), Community Led Activities, Community Wishlist and Community Asset Transfer. Finance and Corporate 0.335 Finance and Corporate Resources’ Proposed Transfers at Year-End 0.978 Local Heat and Energy Efficiency Strategies (LHEES) Funding Carry forward unspent budget to be utilised in 2023/2024. Housing and Technical 0.075 Housing and Technical Resources Proposed Transfers at Year-End 0.075 Total Resource Proposed Transfers to Reserves 1.719 2022/2023 Investments – Roads Underspend on the Roads Participatory Budget to be carried forward to complete the schemes into 2023/2024. 0.611 Corporate Items 0.611 Alternative Fuel Payment Funding Carry forward of unspent Government Funding for the alternative fuel payment scheme, to be used in 2023/2024. Corporate Items 0.191 Energy Bill Support Scheme Government funding for the energy support scheme carried forward into 2023/2024, reflecting the timing of anticipated spend. Corporate Items 1.055 Insurance Fund The in-year surplus will be carried forward to support commitments from the Insurance Fund. Corporate Items 0.116 Service Concessions The implementation of the Service Concession arrangement in 2022/2023 generates an underspend in year, which will be used to support Budget Strategies. Corporate Items 4.633 Total Corporate Items Proposed Transfers to Reserves at Year-End 5.995 Total Proposed Transfers to Reserves at Year-End (Resources and Corporate Items) 8.325 58
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Appendix 5 SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Year Ended 31 March 2023 Housing Revenue Account Annual Budget Forecast for Year BEFORE Transfers Annual Forecast Variance BEFORE Transfers Annual Forecast Variance AFTER Transfers Budget Proportion 31/03/23 Actual 31/03/23 Variance 31/03/23 % Variance 31/03/23 Notes Budget Category Employee Costs 14.641 14.140 0.501 0.501 14.641 14.342 0.299 under 2.0% 1 Property Costs 45.239 51.757 (6.518) (6.518) 45.239 52.852 (7.613) over (16.8%) 2, a, b Supplies & Services 0.609 1.021 (0.412) (0.412) 0.609 0.793 (0.184) over (30.2%) 3 Transport & Plant 0.195 0.183 0.012 0.012 0.195 0.127 0.068 under 34.9% 4 Administration Costs 5.644 5.593 0.051 0.051 5.644 5.532 0.112 under 2.0% 5 Payments to Other Bodies 3.141 3.165 (0.024) (0.024) 3.141 3.154 (0.013) over (0.4%) b Payments to Contractors 0.100 0.080 0.020 0.020 0.100 0.135 (0.035) over (35.0%) Transfer Payments 0.000 0.000 0.000 0.000 0.000 0.000 0.000 - 0.0% Financing Charges 26.050 26.050 0.000 0.000 26.050 25.451 0.599 under 2.3% 6 Total Controllable Exp. 95.619 101.989 (6.370) (6.370) 95.619 102.386 (6.767) over (7.1%) Total Controllable Inc. (110.444) (110,919) 0.475 0.475 (110.444) (112.588) 2.144 over recovered 1.9% 7, a Transfer to/(from) Balance Sheet (3.500) (5.840) 2.340 2.340 (3.500) (3.990) 0.490 over recovered 14.1% 8 Net Controllable Exp. (18.325) (14.770) (3.555) (3.555) (18.325) (14.192) (4.133) over (22.6%) Loan Charges 18.325 14.770 3.555 3.555 18.325 14.192 4.133 under 9 Net Controllable Exp. 0.000 0.000 0.000 0.000 0.000 0.000 0.000 - 0.0% Variance Explanations 1. Employee Costs This underspend reflects higher than anticipated staff turnover within the Service. 2. Property Costs The net overspend reflects the volume and cost of repairs and maintenance, including additional costs for the internal contractor, and additional repairs costs due to the cold weather incident in December 2022. This was partly offset by a lower than budgeted level of bad debt provision required as collection rates have been better than forecast. 3. Supplies and Services This overspend reflects payments and consultancy related costs for the new IT system which is under development. 4. Transport and Plant The underspend reflects lower than forecast embedded pool car costs across the service, reflecting changing working practices with meetings taking place online rather than in person. 5. Administration Costs A large element of this underspend is due to the demand led legal expenses and the underspend reflects the level of eviction action and minor underspends in relation to central support costs. 6. Financing Charges The interest on revenue balances is impacted by the levels held and interest rates and was significantly higher than budget. 7. Income The additional income is due to the favourable timing of new build and purchased council housing units being available to rent as well as income assumed from an insurance claim relating to the costs for the cold weather incident (refer 2.). 8. Transfer to / (from) Balance Sheet The net combined overspend requires for a higher than budgeted level of transfer from reserves but is overall lower than the level of reserves predicted to be required at Probable Outturn. 9. Loan Charges The overall level of debt charges was lower than anticipated due to the profile of funding requirements. Virements a. Budget realignment to reflect the annual demand levels (expenditure and income) for owner occupier energy efficiency measures. Net £0.000m: Property Costs (£1.556m) and Income £1.556m. b. An allocation of £0.111m was transferred from Bad Debt Provision to allow for Tenancy Sustainment measures. Net £0.000m: Property Costs (£0.111m) and Payments to Other Bodies £0.111m. 59
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 24 August 2023 Report by: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget Year-End 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 on the Council’s revenue budget year end position for 2022/2023. [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s): [recs] (1) that the 2022/2023 year-end detailed financial analysis for each of the individual Resources and the Housing Revenue Account, be noted. [1recs] 3. Background 3.1. The individual reports attached provide detailed information on each of the Resource Revenue Budgets for the year-end 2022/2023. The detailed papers cover the General Services and also the Housing Revenue Account. 3.2. The following year-end information is provided for each Resource and the Housing Revenue Account: An Executive Summary showing the top-level position. Details of the most significant variances across Subjective headings and across Services. A line-by-line trend analysis of the total Resource expenditure and income across Subjective headings. 3.3. These are shown in Appendices A to F attached. 4. Employee Implications 4.1. None 5. Financial Implications 5.1. As detailed in each of the individual Resource papers. 6. Climate Change, Sustainability and Environmental Implications 6.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 8 61
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7. Other Implications 7.1. The main risk associated with the Council’s Revenue Budget is that there is an overspend. The risk has been assessed as low given the detailed budget management applied across the Resources. The risk is managed through four weekly Budget Monitoring Meetings at which any variance is analysed. In addition, the probable outturn exercise ensures early warning for corrective action to be taken where appropriate. 8. Equality Impact Assessment and Consultation Arrangements 8.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and therefore no impact assessment is required. 8.2. There is also no requirement to undertake any consultation in terms of the information contained in this report. Paul Manning Executive Director (Finance and Corporate Resources) 27 July 2023 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Revenue Ledger prints to 31 March 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 62
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Appendix A South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 31 March 2023 (No 14) Community and Enterprise Resources Committee Annual Forecast Annual Annual Budget Actual Variance Budget for Year Forecast Forecast Proportion to Period 14 31/03/23 Before Variance Variance 31/03/23 31/03/23 Before Transfers Before After Before Transfers Transfers Transfers Transfers Service Departments :- £m £m £m £m £m £m £m Facilities, Streets, Waste and Grounds 75.719 73.962 1.757 0.527 75.719 73.909 1.810 under Fleet, Environmental and Projects 24.542 24.530 0.012 0.012 24.542 24.524 0.018 under Leisure and Culture Services 5.134 4.092 1.042 1.042 5.134 3.978 1.156 under Planning and Economic Development 6.233 6.119 0.114 0.114 6.233 6.115 0.118 under Roads 17.807 19.455 (1.648) (1.688) 17.807 19.354 (1.547) over Position Before Transfer to Reserves 129.435 128.158 1.277 0.007 129.435 127.880 1.555 under Transfers to Reserves as at 31/03/2023 0.000 1.530 (1.530) over Position After Transfers to Reserves at 31/03/2023 129.435 129.410 0.025 under 8 63
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Community and Enterprise Resources Variance Analysis 2022/23 (Period 14) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 3,061k under APT&C Basic/Superannuation/NI – 3,709k under Facilities, Waste and Grounds Services - 2,119k under Planning and Regulatory Services - 578k under Enterprise and sustainable Development - 136k under Roads, Transportation and Fleet Services - 876k under The variance is mainly due to staff turnover and vacant posts. 64
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont.) Overtime - (531k) over Facilities, Waste and Grounds Services - (589k) over The overtime variance is mainly within Grounds where overtime had been worked in respect of vehicle checks, verge maintenance works and weekend work at cemeteries and golf courses. In addition, overtime within Waste was high due to staff absences and vehicle availability as a result of outstanding vehicle repairs. It was offset by underspends in basic pay above due to vacancies. There was also further overspends within Streets and Facilities due to additional service requests and covering vacancies, the additional service requests were offset by additional income. Property Costs (1,177k) over Rent - (59k) over Roads, Transportation and Fleet Services - (19k) over Facilities, Waste and Grounds Services - (42k) over The level of rent is higher than anticipated for the depots within Roads Contracting. The overspend is mainly due to the retention of Peel Park as a temporary mortuary. This cost was partially offset by income recovered from NLC and the NHS. 65
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Repairs and Maintenance - Internal Contractors - (42k) over Roads, Transportation and Fleet – (30k) over The overspend is mainly due to expenditure on the upkeep of all Roads Depots. Repairs and Maintenance External Contractors - (97k) over Facilities, Waste and Grounds Services - (18k) over The overspend is mainly due to expenditure on the upkeep of Castlehill transfer station. Roads, Transportation and Fleet - (67k) over The overspend is mainly due to expenditure on the upkeep of Hawbank and Carnwath depots. Electricity Contract - (465k) over Cleaning Contract - (66k) over Roads, Transportation and Fleet - (470k) over Enterprise and sustainable Development – (59k) over The overspend relates to electricity costs for Electrical Vehicle charging points prior to tariffs being introduced. The overspend is due to additional cleaning at the vaccination centres, which was funded by income. Cleaning and Janitorial Supplies - (191k) over Facilities, Waste and Grounds Services - (185k) over The overspend relates to increased cleaning materials within cleaning and catering services of Facilities Management. Refuse Uplift - (125k) over Facilities, Waste and Grounds Services - (120k) over The overspend relates to greater than budgeted expenditure on refuse uplift in schools within Facilities Management. 66
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont.) Other Property Costs - (49k) over Facilities, Waste and Grounds Services - (57k) over The overspend is mainly due to the costs of refrigeration units, due to the retention of Peel Park as a temporary mortuary. This cost was partially offset by income recovered from NLC and the NHS. Supplies and Services (785k) over Computer Equipment Purchase - (137k) over Facilities, Waste and Grounds Services - (42k) over Planning and Regulatory Services - (27k) over Roads, Transportation and Fleet - (77k) over The overspend relates in the main to the purchase of laptops for Facilities staff in schools. The overspend relates 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 - (24k) over All Services – Higher than anticipated costs for IT equipment within all the services gave rise to the overspend. Equipment, Apparatus and Tools - (100k) over Facilities, Waste and Grounds Services - (121k) over The overspend is mainly within Facilities for the purchase of catering equipment for schools to replace old or defective equipment. 67
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) Furnishings (Incl Crockery & Linen) - (42k) over Facilities, Waste and Grounds Services - (42k) over The overspend relates to the replacement of old or defective light equipment, crockery and cutlery within Facilities Management Catering service. Materials - (805k) over Facilities, Waste and Grounds Services - (740k) over Roads, Transportation and Fleet - (59k) over The overspend mainly reflects an increased level of spend within Grounds as a result of additional service requests which were offset by income and bin purchases within Waste due to the high demand for replacement bins, which was 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 price increases. Foodstuffs General - 390k under Facilities, Waste and Grounds Services - 407k 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 was offset by an under recovery of income. 68
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont.) Protective Clothing and Uniforms - (56k) over Facilities, Waste and Grounds Services - (33k) over Roads, Transportation and Fleet - (22k) over The overspend is mainly due to the requirement for new improved waterproof PPE for operatives within Waste and Roads. Transport and Plant (1,232k) over Fleet Services - Vehicle Hires - (328k) over Roads, Transportation and Fleet - (336k) over The overspend is mainly due to the higher than budgeted casual hire expenditure which is offset by and over recovery in income and the timing of the achievement of efficiencies within Fleet. Licences - 22k under Roads, Transportation and Fleet - 22k under – The underspend is due to a reduction in Heavy Goods Vehicle excise duty and was offset by an under recovery of income. Fleet Services - Repairs - (1,228k) over Roads, Transportation and Fleet - (1,224k) over The overspend is mainly due to the timing of the achievement of efficiencies within Fleet and also the costs within the workshop for outside repairs being greater than anticipated. This is partially offset by an underspend in employee costs. 69
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont.) Fleet Services - Vehicle Maintenance - (257k) over Facilities, Waste and Grounds Services - (95k) over The overspend is due to higher than anticipated costs for ad- hoc repairs and maintenance to Grounds and Waste vehicles. Roads, Transportation and Fleet - (162k) over The overspend is mainly due to higher than anticipated costs for ad-hoc repairs and regular maintenance to Fleet buses and vehicles within Roads. Fleet Services Charges - Leasing - 514k under Facilities, Waste and Grounds Services - 127k under Roads, Transportation and Fleet - 382k 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 - (214k) over Facilities, Waste and Grounds Services - (106k) over Roads, Transportation and Fleet - (111k) over The overspend is mainly due to the requirement for hires due to Fleet vehicles awaiting repairs. The overspend reflects the demand for external hires through Fleet Services being greater than anticipated within Roads General, in respect of Winter Maintenance. 70
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont.) Hire of External Vehicles - 76k under Roads, Transportation and Fleet - 37k under Facilities, Waste and Grounds Services – 39k under The underspend is due to a decreased demand for the hire of external vehicles within Roads Construction. The underspend is within Streets where this is a decreased demand for the hire of external vehicles within the Service. Hire of External Plant - 43k under Roads, Transportation and Fleet - 32k under The underspend is due to a decreased demand for the hire of external plant within Roads Construction. 71
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Subjective Head Variance Subjective line Service / amount Explanation Administration Costs (243k) over Printing and Stationery - (22k) over Facilities, Waste and Grounds Services - (32k) over The overspend is mainly due the printing of menus and promotional material within Facilities Management. Medical costs - (86k) over Facilities, Waste and Grounds Services - (70k) over Roads, Transportation and Fleet - (16k) over The overspend reflects a higher than anticipated level of medical referrals during the year. The overspend reflects a higher than anticipated level of medical referrals during the year. Training - (104k) over Facilities, Waste and Grounds Services - (14k) over Roads, Transportation and Fleet - (82k) over The overspend is in Grounds and is due higher than budgeted training costs. The overspend is in Grounds and is due higher than budgeted training costs. 72
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies (193k) over SPTE Maintenance of Bus Shelters and Stops – 46k under Roads, Transportation and Fleet - 46k under The underspend is due to a late refund received from SPT for a previous year’s charge. Other Local Authorities - 59k under Planning and Regulatory Services - 60k under The underspend is due to lower than anticipated spend on scientific service samples within Environmental services. Payment to Other Bodies - (314k) over Roads, Transportation and Fleet - (278k) over The overspend is due to increased payments for West of Scotland Local Authorities, in respect of Weather forecasts over the winter months. Partially offset by an increase in income. Payment to Contractors 472k under Payment to Private Contractors - 406k under Facilities, Waste and Grounds Services - 1,393k under The underspend within Waste is due to income received from the disposal of both fibres and containers, as well as less tonnage disposed of at Amenity sites. 73
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (cont.) Roads, Transportation and Fleet - (771k) over The overspend results from an increased level of sub- contractors being used within Roads Construction due to staff turnover during the year and also the level of specialist works required. In addition further overspends were within Structures due to accident damage and Traffic Management due to the upkeep of Traffic signals. Planning and Regulatory Services - (173k) over The overspend mainly relates to an increase in clinical waste services which is offset by an over recovery in income. Enterprise and Sustainable Development - (46k) over The overspend is due to SLLC staff costs working in Vaccination Centres. This spend was fully funded by income recovered. Financing Charges (55k) over I.T. Equipment Leasing-Contract - (55k) over All Services Higher than anticipated costs for IT equipment within all the services. 74
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Subjective Head Variance Subjective line Service / amount Explanation Income 1,708k over recovered Sales - General - 93k over recovered Facilities, Waste and Grounds Services - (122k) under recovered Roads, Transportation and Fleet - 215k 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 as well additional income in Conference and Banqueting from its use as a vaccination centre. There was 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 and income recovered through the West of Scotland Local Authorities, within Roads. The latter partially offsets the overspend within Payments to Other Bodies. 75
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Sales - Departments of the Authority - 148k over recovered Fees and Charges - Departments of the Authority - 809k over recovered Facilities, Waste and Grounds Services - 86k over recovered Roads, Transportation and Fleet - 62k over recovered Facilities, Waste and Grounds Services - 253k over recovered Planning and Regulatory Services - 265k over recovered Roads, Transportation and Fleet - 291k over recovered In the main the over recovery is due a greater demand from Housing and Technical Resources for domestic waste bins. This partially offsets the overspend in materials. The over recovery is within Street Lighting for additional service requests for rechargeable works. The over recovery is mainly due to an increase in income within Waste and Streets due to additional service requests from HTR. The over recovery is mainly due to the level of Planning and Building Standards applications income being greater than anticipated as well as an over recovery of income for clinical waste income from Environmental Services. The over recovery is mainly due to service requests within Roads that were recoverable and an increased ad-hoc bus service provision from Fleet services. 76
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Fleet Services - 470k over recovered Other Income - 450k over recovered Roads, Transportation and Fleet - 470k over recovered Facilities, Waste and Grounds Services - 321k over recovered Enterprise and sustainable Development £163k over recovered The over recovery is due the net effect of increased income from vehicle maintenance and casual hire income within Fleet Services partially offset by reduced income from pool car rental and fuel, leasing, asset modification and MOT/Road Fund Licences. The over recovery is mainly due to additional service requests within Grounds that were recoverable. The over recovery of income relates to increased income from rental properties and an over recovery which offset the aforementioned overspends within Property and Payment to Contractor, in respect of the vaccination centres. 77
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont.) Recovery from Capital - 185k over recovered Recharges - Departments of the Authority – (480k) under recovered Roads, Transportation and Fleet - (56k) under recovered Roads, Transportation and Fleet - 185k over recovered Facilities, Waste and Grounds Services - (336k) under recovered Roads, Transportation and Fleet - (144k) under recovered 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 charge to Hunter Health Centre recovered through the Roads Parking Service. The over recovery is due to an increase in the level of works that were undertaken within Transport and Engineering. The under recovery is mainly due to a reduction in service provision within Facilities Management catering services. as well as a shortfall in Grounds services due to income from adoption monies. The level of income recovered within Roads Construction from Capital works was less than anticipated. * The underlined variances represent new variances since the last report. 78
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022-23 SLC 22/23 2 TO DATE AMOUNT Under ` EMPLOYEE COSTS APT & C BASIC 72,768 69,213 3,555 under APT & C OVERTIME 1,729 2,260 (531) over APT & C SUPERANNUATION 12,294 12,491 (197) over APT & C NIC 6,403 6,052 351 under TRAVEL AND SUBSISTENCE 75 104 (29) over OTHER EMPLOYEE COSTS 492 507 (15) over PENSION INCREASES 1,107 1,079 28 under ADDITIONAL PENSION COSTS 0 101 (101) over EMPLOYEE COSTS 94,868 91,807 3,061 under PROPERTY COSTS RATES 904 905 (1) over SCOTTISH WATER - UNMETERED CHARGES 28 26 2 under SCOTTISH WATER - METERED CHARGES 112 123 (11) over RENT 685 744 (59) over SERVICE CHARGE 42 44 (2) over FACTORING CHARGES 16 21 (5) over PROPERTY INSURANCE 284 281 3 under SECURITY COSTS 44 52 (8) over GROUND MAINTENANCE 8 26 (18) over GROUNDS MAINTENANCE ADDITIONAL WORKS 0 1 (1) over REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 23 65 (42) over LIFE CYCLE MAINTENANCE 0 1 (1) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 293 390 (97) over ASBESTOS 0 3 (3) over ELECTRICITY - CONTRACT 804 1,269 (465) over GAS 206 202 4 under HEATING OIL 10 22 (12) over CLEANING CONTRACT 18 84 (66) over CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 413 604 (191) over HEALTH & HYGIENE MATERIALS 84 112 (28) over WINDOW CLEANING 1 0 1 under PEST CONTROL 0 3 (3) over REFUSE UPLIFT 424 549 (125) over OTHER PROPERTY COSTS 19 68 (49) over PROPERTY COSTS 4,418 5,595 (1,177) over SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 495 632 (137) over COMPUTER EQUIPMENT MAINTENANCE 103 67 36 under I.T. EQUIPMENT MAINT-CONTRACT 321 345 (24) over I.T. ELECTRONIC MESSAGING 74 87 (13) over EQUIPMENT, APPARATUS AND TOOLS 1,150 1,247 (97) over SMALL TOOLS 28 28 0 FURNITURE - OFFICE 36 42 (6) over FURNISHINGS (INCL. CROCKERY & LINEN) 110 152 (42) over MATERIALS 7,777 8,582 (805) over MATERIALS, APPARATUS AND EQUIPMENT 9 6 3 under PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 2 under FOODSTUFFS - GENERAL 5,507 5,117 390 under PROTECTIVE CLOTHING & UNIFORMS 188 244 (56) over LAUNDRY COSTS 10 13 (3) over OTHER SUPPLIES AND SERVICES 339 339 0 CATERING - OUTWITH CONTRACT 0 1 (1) over CATERING - EXTERNAL 0 1 (1) over MAJOR SUPPLY OF ELECTRICAL POWER 1,588 1,591 (3) over DELIVERY CHARGE 1 14 (13) over I- PROCUREMENT ERRORS 0 15 (15) over SUPPLIES AND SERVICES 17,738 18,523 (785) over 79
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022-23 SLC 22/23 2 TO DATE AMOUNT Under ` TRANSPORT AND PLANT PURCHASE OF PLANT 100 108 (8) over FLEET SERVICES - DRIVERS 58 64 (6) over FLEET SERVICES - FUEL 4,509 4,506 3 under FLEET SERVICES - VEHICLE HIRE 1,514 1,842 (328) over POOL CAR CHARGES - RENTAL 73 88 (15) over POOL CAR CHARGES - FUEL 21 1 20 under POOL CAR CHARGES - ADDITIONAL COSTS 7 2 5 under OTHER TRANSPORT COSTS 80 38 42 under TRANSPORT INSURANCE 93 93 0 LICENCES 491 469 22 under FLEET SERVICES - REPAIRS 1,488 2,716 (1,228) over PLANT SERVICES 19 12 7 under FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 4,651 4,908 (257) over FLEET SERVICE CHARGES - PLANT MAINTENANCE 261 287 (26) over FLEET SERVICE CHARGES - ASSET MODIFICATION 70 21 49 under FLEET SERVICE CHARGES - LEASING 5,215 4,701 514 under FLEET SERVICE CHARGES - HIRED VEHICLES 989 1,203 (214) over FLEET SERVICE CHARGES - CONTRACT HIRE 2 0 2 under FLEET SERVICE CHARGES - ROAD FUND LICENCE 219 169 50 under FLEET SERVICE CHARGES - FUEL 3,190 3,162 28 under FLEET SERVICE CHARGES - DRIVERS 102 105 (3) over HIRE OF EXTERNAL VEHICLES 76 0 76 under HIRE OF EXTERNAL PLANT 287 244 43 under HIRE OF SKIPS 17 21 (4) over STORAGE 0 4 (4) over PUPIL TRANSPORT - OTHER 18 18 0 TRANSPORT AND PLANT 23,550 24,782 (1,232) over ADMINISTRATION PRINTING AND STATIONERY 134 156 (22) over TELEPHONES 98 68 30 under MOBILE PHONES 63 73 (10) over ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 8 0 ADVERTISING - OTHER 89 93 (4) over POSTAGES/COURIERS 33 42 (9) over MEMBERSHIP FEES/SUBSCRIPTIONS 51 61 (10) over INSURANCE 260 262 (2) over MEDICAL COSTS 5 91 (86) over LEGAL EXPENSES 2 20 (18) over INTERNET AGENCY FEES 23 27 (4) over SECURITY UPLIFT FEES 26 23 3 under OTHER ADMIN COSTS 3 8 (5) over CONFERENCES - MEMBERS (incl associated 0 2 (2) over TRAINING 2 106 (104) over ADMINISTRATION 800 1,043 (243) over PAYMENT TO OTHER BODIES SPTE: ANNUAL BUS SUBSIDY 1,770 1,770 0 SPTE: BUS OTHER 258 258 0 SPTE: FERRIES 29 29 0 SPTE: UNDERGROUND 1,318 1,318 0 SPTE: OTHER 1,727 1,727 0 SPTE: MAINTENANCE OF BUS SHELTERS AND STOPS 131 85 46 under OTHER LOCAL AUTHORITIES 158 99 59 under GRANTS TO VOLUNTARY ORGANISATIONS 22 20 2 under PAYMENTS TO VOLUNTARY ORGANISATIONS 39 23 16 under PAYMENTS TO OTHER BODIES 6,583 6,897 (314) over EXTERNAL AUDIT FEES 3 2 1 under PRIVATE INDIVIDUALS - GENERAL 0 3 (3) over PAYMENT TO OTHER BODIES 12,038 12,231 (193) over PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 675 604 71 under PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 307 (5) over PAYMENT TO PRIVATE CONTRACTOR 45,709 45,303 406 under PAYMENT TO INTERNAL CONSULTANTS 3 3 0 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 61 61 0 PAYMENT TO CONTRACTORS 46,750 46,278 472 under 80
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022-23 SLC 22/23 2 TO DATE AMOUNT Under ` TRANSFER PAYMENTS CONCESSIONARY FARES 603 604 (1) over TRANSFER PAYMENTS 603 604 (1) over FINANCING CHARGES LEASING CHARGES - FINANCE 0 1 (1) over I.T. EQUIPMENT LEASING-CONTRACT 185 239 (54) over FINANCING CHARGES 185 240 (55) over TOTAL EXPENDITURE 200,950 201,103 (153) over INCOME MILK SUBSIDIES FROM THE E.U. (37) (71) 34 over rec CONTRIBUTIONS FROM OTHER BODIES (3,331) (3,375) 44 over rec ERDF GRANT (510) (510) 0 SALES - GENERAL (4,161) (4,254) 93 over rec SALES - DEPARTMENTS OF THE AUTHORITY (118) (266) 148 over rec FEES AND CHARGES - GENERAL (9,452) (9,389) (63) under rec FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (7,370) (8,179) 809 over rec ELECTIONS - ACCOMMODATION USE 0 (16) 16 over rec RENTAL INCOME (820) (822) 2 over rec FLEET SERVICES (13,082) (13,552) 470 over rec OTHER INCOME (4,925) (5,375) 450 over rec RECOVERY FROM CAPITAL (514) (699) 185 over rec RECHARGES - DEPARTMENTS OF THE AUTHORITY (27,195) (26,715) (480) under rec TOTAL INCOME (71,515) (73,223) 1,708 over rec NET EXPENDITURE 129,435 127,880 1,555 under 81
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Appendix B South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 31 March 2023 (No 14) Education Resources Committee Annual Forecast Annual Annual Budget Actual Variance Budget for Year Forecast Forecast Proportion to Period 14 31/03/23 Before Variance Variance 31/03/23 31/03/23 Before Transfers Before After Before Transfers Transfers Transfers Transfers Service Departments :- £m £m £m £m £m £m £m Education 410.918 409.418 1.500 0.000 410.918 409.607 1.311 under Position Before Transfer to Reserves 410.918 409.418 1.500 0.000 410.918 409.607 1.311 under Transfers to Reserves as at 31/03/2023 0.000 1.311 (1.311) over Position After Transfers to Reserves at 31/03/2023 410.918 410.918 (0.000) 8 83
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Education Resources Variance Analysis 2022/23 (Period 14) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 738k under Teachers Basic / Superannuation / National Insurance – (101k) over APT&C Basic / Superannuation / National Insurance - 992k under Sessional staff – (70k) over Schools – (101k) over Schools - 992k under Sessional staff – (70k) over The overspend relates to the increased use of supply teachers. The underspend mainly relates to Early Years posts and is the result of staff turnover and the timing of recruitment. This expenditure was incurred as part of the Activities Programme, supporting the Youth and Family Community Learning Service and offset by vacancies in YFCL service budget. Supplies and Services 1,181k under Aids for Clients - (74k) over Schools - (74k) over This overspend is due to the increased demand and cost for new equipment required by children in school with complex physical needs. 84
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont) Materials / Materials, Apparatus and Equipment – 301k under Pupil Equity Fund – 905k under Health & Safety – 74k under Schools – 301k under Schools - 905k under Schools - 74k under The underspend is within schools in relation to the Equipment Replacement Fund. This has been carried forward to 2023/24 as part of the Devolved Management Scheme in schools. This results in a net overspend which is due to additional cost of per capita expenditure reflecting the growth in pupil numbers. 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 underspend reflects the level of demand for period products. 85
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (2,493k) over Pupil Transport - Strathclyde Passenger Transport - (2,304k) over Schools - (2,304k) over This is a demand led service and reflects the volume of children requiring mainstream transport to school and increased costs. Pupil Transport - Other - (161k) over Schools - (161k) over This is a demand led service and reflects the volume of children requiring mainstream transport to school and increased costs. Administration 169k under Conferences - 52k under Training - 88k under Schools - 52k under Schools - 88k under The underspend relates to expenditure on Early Years partner conferences being lower than anticipated. The underspend relates an adjustment to training costs in relation to Early Years. 86
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Other Bodies (610k) over Other Local Authorities - 121k under Payment to Other Bodies - 757k under Schools – 121k under Schools - 757k under The underspend is due to a reduction in placements within other local authorities. 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 - (1,384k) over Contract Speech Therapy – (163k) over Schools - (1,384k) over Schools - (163k) 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 118k under Footwear and Clothing Grants - 118k under Schools - 118k under The underspend reflects lower than anticipated expenditure on footwear and clothing grants during the financial year. 87
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Subjective Head Variance Subjective line Service / amount Explanation Income 2,214k over recovered Contributions from Other Bodies - 222k over recovered Fees and Charges - Other Local Authorities - 682k over Early Years Fees – 1,218k over recovered Schools - 222k over recovered Schools - 682k over recovered Schools – 1,218k 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. 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. 88
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South Lanarkshire Council Education Resource - Total REVISED ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 TO DATE AMOUNT Under EMPLOYEE COSTS TEACHERS BASIC 171,976 171,688 288 under TEACHERS SUPERANNUATION 39,730 39,093 637 under TEACHERS NI 19,558 19,878 (320) over DAILY TEACHERS BASIC 2,775 3,432 (657) over DAILY TEACHERS SUPERANNUATION 0 29 (29) over DAILY TEACHERS NI 0 20 (20) over TEACHERS TRAINING 378 385 (7) over APT&C BASIC 66,813 65,202 1,611 under APT&C OVERTIME 12 52 (40) over APT&C SUPERANNUATION 12,141 12,643 (502) over APT&C NIC 5,167 5,144 23 under MANUAL BASIC 0 111 (111) over MANUAL SUPERANNUATION 0 21 (21) over MANUAL NIC 0 8 (8) over SESSIONAL WORK 182 252 (70) over TRAVEL AND SUBSISTANCE 145 137 8 under OTHER EMPLOYEE COSTS 1,617 1,642 (25) over PENSION INCREASES 434 401 33 under PREMATURE RETIRALS 4,660 4,694 (34) over ADDITIONAL PENSION COSTS 0 18 (18) over EMPLOYEE COSTS 325,588 324,850 738 under PROPERTY COSTS RATES 14,969 14,968 1 under SCOTTISH WATER - UNMETERED CHARGES 0 11 (11) over SCOTTISH WATER - METERED (DRAINAGE) CHARGES 1,089 1,085 4 under SCOTTISH WATER - METERED CHARGES 744 673 71 under RENT 261 265 (4) over SERVICE CHARGE 35 64 (29) over PROPERTY INSURANCE 484 494 (10) over SECURITY COSTS 100 103 (3) over REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 82 87 (5) over REPAIRS & MAINTENANCE - INT. CONTRACTOR 0 1 (1) over LIFE CYCLE MAINTENANCE 2 2 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 103 120 (17) over ADAPTIONS - INTERNAL CONTRACTORS 187 216 (29) over GAS MAINTENANCE COSTS 1 1 0 SOLID FUEL HEATING MAINTENANCE 0 1 (1) over ELECTRICITY - CONTRACT 5,249 5,249 0 GAS 4,952 4,952 0 HEATING OIL 164 164 0 SOLID FUEL 171 171 0 JANITOR SERVICE 105 100 5 under JANITORIAL SUPPLIES 1 0 1 under CLEANING CONTRACT 665 674 (9) over CLEANING OUTWITH CONTRACT 12 0 12 under CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 521 530 (9) over HEALTH & HYGIENE MATERIALS 15 15 0 REFUSE UPLIFT 24 30 (6) over REMOVAL & STORAGE COSTS 1 2 (1) over OTHER PROPERTY COSTS 126 110 16 under OFFICE ACCOM-FACILITIES MANAGEMENT 0 4 (4) over ACCOMMODATION RECHARGE TO USERS 882 882 0 PROPERTY COSTS 30,945 30,974 (29) over 89
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South Lanarkshire Council Education Resource - Total REVISED ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 TO DATE AMOUNT Under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 369 380 (11) over COMPUTER EQUIPMENT MAINTENANCE 10 10 0 COMPUTER EQUIPMENT RENTAL 1 0 1 under I.T. EQUIPMENT MAINT-CONTRACT 3,477 3,463 14 under I.T. ELECTRONIC MESSAGING 64 76 (12) over EQUIPMENT, APPARATUS AND TOOLS 89 92 (3) over SMALL TOOLS 7 7 0 AIDS FOR CLIENTS 121 195 (74) over ADAPTATIONS FOR CLIENTS (4) 4 (8) over SUPPLIES FOR CLIENTS 53 52 1 under FURNITURE - OFFICE 84 94 (10) over FURNITURE - GENERAL 114 109 5 under FURNISHINGS (INCL. CROCKERY & LINEN) 22 26 (4) over MATERIALS 30 33 (3) over MATERIALS, APPARATUS AND EQUIPMENT 3,877 3,576 301 under PUPIL EQUITY FUNDING 905 0 905 under LIBRARY/RESOURCE CENTREMATERIALS 96 87 9 under AUDIO VISUAL 34 34 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 35 34 1 under TV LICENCES - EDUCATION 12 18 (6) over FOODSTUFFS - GENERAL 251 253 (2) over PROTECTIVE CLOTHING & UNIFORMS 135 133 2 under OTHER SUPPLIES AND SERVICES 65 27 38 under HEALTH AND SAFETY 75 1 74 under CATERING - CONTRACT 2,606 2,645 (39) over CATERING - OUTWITH CONTRACT 10 10 0 CATERING - EXTERNAL 29 19 10 under ARTIST FEES / PERFORMING ARTS / ENTERTA 1 8 (7) over DELIVERY CHARGE 8 9 (1) over SUPPLIES AND SERVICES 12,576 11,395 1,181 under TRANSPORT AND PLANT POOL CAR CHARGES-RENTAL 18 31 (13) over POOL CAR CHARGES-FUEL 0 1 (1) over OTHER TRANSPORT COSTS 2 1 1 under INSURANCE 3 4 (1) over FLEET SERVICES - REPAIRS 1 0 1 under FLEET SERVICE CHARGES - SCHEDULED MAINTENANCE 69 0 69 under FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 27 29 (2) over FLEET SERVICE CHARGES - LEASING 0 49 (49) over FLEET SERVICE CHARGES - HIRED VEHICLES 23 21 2 under FLEET SERVICE CHARGES - ROAD FUND LICENCES/MOT 4 5 (1) over FLEET SERVICE CHARGES - FUEL 99 140 (41) over FLEET SERVICE CHARGES - DRIVERS 1,290 1,291 (1) over FLEET SERVICE CHARGES - BUS ESCORTS 425 400 25 under HIRE OF EXTERNAL VEHICLES 249 265 (16) over HIRE OF SKIPS 14 15 (1) over EXTERNAL TRANSPORT CONTRACT 4 5 (1) over PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 6,513 6,512 1 under PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 6,085 8,389 (2,304) over PUPIL TRANSPORT - OTHER 225 386 (161) over TRANSPORT AND PLANT 15,051 17,544 (2,493) over ADMINISTRATION PRINTING AND STATIONERY 868 849 19 under TELEPHONES 217 201 16 under MOBILE PHONES 30 36 (6) over ADVERTISING - OTHER 15 8 7 under POSTAGES/COURIERS 59 45 14 under MEMBERSHIP FEES/SUBSCRIPTIONS 291 302 (11) over INSURANCE 76 76 0 MEDICAL COSTS 26 29 (3) over LEGAL EXPENSES 0 2 (2) over HOSPITALITY / CIVIC RECOGNITION 35 37 (2) over SECURITY UPLIFT FEES 7 7 0 OTHER ADMIN COSTS 4 7 (3) over CONFERENCES - OFFICIALS (incl associated costs) 53 1 52 under TRAINING 479 391 88 under ADMINISTRATION 2,160 1,991 169 under 90
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South Lanarkshire Council Education Resource - Total REVISED ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 TO DATE AMOUNT Under PAYMENT TO OTHER BODIES MANAGEMENT AND TECHNOLOGY TRAINING GRAN 0 4 (4) over OTHER COMMITTEES OF THE AUTHORITY 0 38 (38) over OTHER LOCAL AUTHORITIES 1,434 1,313 121 under SCOTTISH QUALIFICATIONS AUTHORITY 1,564 1,571 (7) over PAYMENTS TO VOLUNTARY ORGANISATIONS 14 14 0 PAYMENTS TO OTHER BODIES 20,595 19,838 757 under INDEPENDENT SCHOOL PLACES 4,507 5,891 (1,384) over CONTRACT SPEECH THERAPY 678 841 (163) over SCHOOL ACTIVITIES 620 430 190 under RESEARCH GRANTS - EDUCATION 41 41 0 PARENT COUNCILS (PREV.SCHOOL BOARDS) 26 7 19 under P.E. FACILITIES 16 9 7 under ACTIVITIES PROGRAMME 399 535 (136) over COUNSELLING 974 950 24 under COPYRIGHT AGREEMENT 202 202 0 VAT FREE EXCURSIONS - EDUCATION 57 53 4 under PRIVATE INDIVIDUALS - GENERAL 36 36 0 PAYMENT TO OTHER BODIES 31,163 31,773 (610) over PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 38,670 38,659 11 under PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 3 3 0 PAYMENT TO CONTRACTORS 38,673 38,662 11 under TRANSFER PAYMENTS EDUCATION MAINTENANCE ALLOWANCE 927 928 (1) over FOOTWEAR & CLOTHING GRANTS 1,869 1,751 118 under WORK EXPERIENCE 1 0 1 under TRANSFER PAYMENTS 2,797 2,679 118 under FINANCING CHARGES LEASING CHARGES - OPERATIONAL 3 0 3 under I.T. EQUIPMENT LEASING - CONTRACT 366 357 9 under FINANCING CHARGES 369 357 12 under TOTAL EXPENDITURE 459,322 460,225 (903) over INCOME GOVERNMENT GRANT - GAELIC EDUCATION (170) (170) 0 GOVERNMENT GRANTS - OTHER EDUCATION GRANTS (42,703) (42,729) 26 over rec CONTRIBUTIONS FROM OTHER BODIES (2,233) (2,455) 222 over rec ESF GRANT (817) (817) 0 FEES AND CHARGES - GENERAL 0 (1) 1 over rec FEES AND CHARGES - OTHER LOCAL AUTHORITIES (1,119) (1,801) 682 over rec PLAYGROUP ACCOMMODATION CHARGE (10) (8) (2) under rec EARLY YEARS FEES (373) (1,591) 1,218 over rec RENTAL INCOME (20) (15) (5) under rec COURSE FEES (52) (52) 0 OTHER INCOME (25) (97) 72 over rec ACCOMMODATION INCOME FROM USERS (882) (882) 0 INCOME (48,404) (50,618) 2,214 over rec NET EXPENDITURE 410,918 409,607 1,311 under 91
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Appendix C South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 31 March 2023 (No 14) Finance and Corporate Resources Committee Annual Forecast Annual Annual Budget Actual Variance Budget for Year Forecast Forecast Proportion to Period 14 31/03/23 Before Variance Variance 31/03/23 31/03/23 Before Transfers Before After Before Transfers Transfers Transfers Transfers Service Departments :- £m £m £m £m £m £m £m Finance Services - Strategy 2.291 2.303 (0.012) (0.012) 2.291 2.291 0.000 Finance Services - Transactions 24.913 24.419 0.494 0.494 24.913 23.969 0.944 under Audit and Compliance Services 0.378 0.378 0.000 0.000 0.378 0.411 (0.033) over Information Technology Services 4.520 4.556 (0.036) (0.036) 4.520 4.544 (0.024) over Communications and Strategy Services 3.439 3.590 (0.151) (0.151) 3.439 3.203 0.236 under Administration and Licensing Services 4.289 4.762 (0.473) (0.473) 4.289 4.565 (0.276) over Personnel Services 9.189 9.011 0.178 0.178 9.189 9.058 0.131 under Position Before Transfer to Reserves 49.019 49.019 0.000 0.000 49.019 48.041 0.978 under Transfers to Reserves as at 31/03/2023 0.000 0.978 (0.978) over Position After Transfers to Reserves at 31/03/2023 49.019 49.019 (0.000) 8 93
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Finance and Corporate Resources Variance Analysis 2022/2023 (Period 14) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 379k under APT&C Basic / Superannuation / NI - 480k under Finance Services (Transactions) - 477k under The underspend is due to vacant posts within the Service. Overtime - (105k) over Personnel Services – 312k under Administration, Legal and Licensing – (189k) over IT Services – (159k) over Finance Services (Transactions) - (81k) over The underspend reflects the level of modern apprentices required, and staff working on other funded projects. The overspend is mainly due to lower than anticipated staff turnover across the Service. The overspend is mainly due to lower than anticipated staff turnover across the Service. 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. 94
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs 86k under Fixtures and Fittings – 84k under Finance Services (Transactions) – 84k under The underspend reflects lower than anticipated spend on fixtures and fittings. Supplies and Services (66k) over Computer Equipment Purchase – 80k under Computer Equipment Maintenance – (51k) Over I.T Equipment Maintenance Contract – (49k) Over Finance Services (Transactions) – 106k under Administration, Legal and Licensing – (65k) over IT Services (54k) Over Personnel Services – (36k) Over The underspend reflects lower than anticipated spend on computer equipment purchases The overspend reflects higher than anticipated spend on computer equipment purchases. This overspend on rechargeable services is offset by Income over- recovery within IT Services. This overspend reflects higher than anticipated spend on equipment maintenance within this service. 95
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont) Outsourced Mail – (43k) Over Finance Services (Transactions) – (20k) Over Communications and Strategy – (37k) Over This overspend reflects higher than anticipated spend on equipment maintenance within this service. This overspend on rechargeable services is offset by Income over- recovery within Communications and Strategy. Administration Costs 44k under Printing and Stationery – 90k under Medical Costs – (96k) over Legal Expenses – 64k under Communications and Strategy – 80k under Personnel Services – (90k) over Finance Services (Transactions) – 36k under Personnel services – (26k) Over This underspend reflects the lower than anticipated rechargeable spend on printing. This overspend is in relation to the level of medical referrals and the resultant costs experienced to date. This underspend relates to lower than anticipated spend on legal expenses. This underspend relates to lower than anticipated spend on legal expenses. 96
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Subjective Head Variance Subjective line Service / amount Explanation Administration Costs (cont) Other Admin Costs – 93k under Finance services (Transactions) – 95k under The underspend reflects Scottish Welfare Fund funding that will be carried forward for use in 2023/2024. Payments to Other Bodies 605k under Youth Employment Training Initiative – 107k under Grants to Voluntary Organisations – 91k under Payments to Other Bodies – 481k under Personnel Services – 107k under Administration, Legal and Licensing – 91k under Finance services (Transactions) – 180k under Communications and Strategy – 356k under This underspend relates to lower than anticipated rechargeable spend, offset by income under-recovery. The underspend is due to the administrative grants being carried forward for use in 2023/2024. The underspend is due to Warm Welcome Initiative monies which will be carried forward for use in 2023/2024, this is partially offset by additional spend on Free School Meals payments during periods of industrial action. The underspend reflects the timing of spend on Participatory Budgeting Investment Monies, with the funding being carried forward into 2023/2024 97
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Other Bodies (cont) External Audit Fees – (76k) over Finance Services (Total Strategy) – (70k) over The overspend includes the increase in the external audit fee for 2022/2023. Transfer Payments 1,436k under Rent Allowance – 536k under/ Rent Rebates – 900k under Finance Services (Transactions) – 536k under/ Finance Services (Transactions) – 900k 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. Financing Charges (95k) Over I.T. Equipment Leasing – Contract – (66k) over Personnel Services – (39k) over Administration, Legal and Licensing – (37k) over. This overspend reflects the greater than anticipated costs of leasing IT Equipment. This overspend reflects the greater than anticipated costs of leasing IT Equipment. Income (1,450k) under recovered. Statutory Additions – Cost of Collection – 608k Over Recovered Rent Rebates Subsidy (2,520k) under recovered/Rent Allowance Subsidy (451k) under recovered. Finance Services (Transactions) - 608k over recovered. Finance services (Transactions) - (2,520k) under recovered/ Finance services (transactions) - (451k) under recovered. This over-recovery reflects the level of activity in this area, which was greater than expected. This under-recovery of Income offsets the demand led spend on Rent Allowance and Rent Rebates in Transfer Payments. 98
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont) DHP – 1,003k over recovered. Contributions from Other Bodies – (156k) under recovered. ESF Grant – 129k over recovered. Fees & Charges General – 202k over recovered. Other Income – 161k over recovered. Finance services (Transactions) – 1,003k over recovered. Personnel Services – (171k) under recovered. Personnel Services – 117k over recovered. Personnel Services – 193k over recovered. Finance services (Transactions) – 32k over recovered. IT Services – 165k over recovered. This over-recovery reflects greater than anticipated DHP income. Under-recovery offset by underspend in rechargeable spend (payments to other bodies). Over-recovery reflects change in intervention rate on external income claimed for, when compared to value accrued. Over-recovery reflects greater than anticipated external income received. Over-recovery reflects greater than anticipated external income, mainly Procurement rebates. The over recovery reflects a higher than anticipated level of recharge income at the year-end, offset by increased spend (supplies and services). 99
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont) Fees and Charges – Departments of the Authority – (147k) Under Recovered Personnel services – (50k) Under recovered. Communications and Strategy – (85k) under Recovered The under recovery reflects lower than anticipated income from recharges to other Resources, offset by a reduction in expenditure. The under recovery is offset by reduced rechargeable expenditure. * The underlined variances represent new variances since the last report 100
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 TO DATE AMOUNT Under EMPLOYEE COSTS APT & C BASIC 28,921 28,452 470 under APT & C OVERTIME 171 276 (105) over APT & C SUPERANNUATION 5,527 5,391 136 under APT & C NIC 2,753 2,879 (126) over MANUAL BASIC 15 38 (23) over TRAVEL AND SUBSISTANCE 29 25 4 under OTHER EMPLOYEE COSTS 203 111 92 under PENSION INCREASES 869 916 (47) over ADDITIONAL PENSION COSTS 0 22 (22) over EMPLOYEE COSTS 38,488 38,110 379 under PROPERTY COSTS RATES 42 40 2 under RENT 22 43 (21) over SERVICE CHARGE 1 15 (14) over PROPERTY INSURANCE 1 1 0 SECURITY COSTS 128 101 27 under REPAIRS & MAINTENANCE - INTERNAL CONTRATOR 0 2 (2) over REPAIRS & MAINTENANCE - EXTERNAL CONTRATOR 0 7 (7) over ELECTRICITY - CONTRACT 13 4 9 under GAS 1 0 1 under FIXTURE & FITTINGS 2,912 2,828 84 under HEALTH & HYGIENE MATERIALS 0 1 (1) over REMOVAL & STORAGE COSTS 0 2 (2) over OTHER PROPERTY COSTS 13 3 10 under PROPERTY COSTS 3,133 3,047 86 under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 3,820 3,740 80 under COMPUTER EQUIPMENT MAINTENANCE 2,073 2,124 (51) over I.T. EQUIPMENT MAINT - CONTRACT 402 452 (49) over I.T. ELECTRONIC MESSAGING 128 158 (30) over EQUIPMENT, APPARATUS AND TOOLS 159 143 16 under SMALL TOOLS 14 7 7 under ADAPTATIONS FOR CLIENTS 0 1 (1) over SUPPLIES FOR CLIENTS 219 203 16 under FURNITURE - OFFICE 1 5 (4) over MATERIALS 112 107 5 under MATERIALS, APPARATUS AND EQUIPMENT 0 1 (1) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 7 6 1 under FOODSTUFFS - GENERAL 25 9 16 under PROTECTIVE CLOTHING & UNIFORMS 4 3 1 under OTHER SUPPLIES AND SERVICES 5,290 5,309 (20) over CATERING - OUTWITH CONTRACT 6 13 (7) over OUTSOURCED MAIL 144 187 (43) over FREE SCHOOL MEALS - COVID 19 0 2 (2) over SUPPLIES AND SERVICES 12,404 12,470 (66) over TRANSPORT AND PLANT POOL CAR CHARGES - RENTAL 24 10 14 under POOL CAR CHARGES - FUEL 4 0 4 under FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 1 1 0 FLEET SERVICE CHARGES - LEASING 1 2 (1) over FLEET SERVICE CHARGES - FUEL 1 1 0 FLEET SERVICE CHARGES - DRIVERS 36 39 (3) over PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 0 3 (3) over TRANSPORT AND PLANT 67 56 11 under 101
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 TO DATE AMOUNT Under ADMINISTRATION PRINTING AND STATIONERY 536 447 90 under TELEPHONES 1,355 1,331 24 under MOBILE PHONES 180 187 (7) over ADVERTISING - RECRUITMENT 28 43 (15) over ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 1 0 1 under ADVERTISING - OTHER 123 126 (3) over POSTAGES/COURIERS 945 979 (34) over SMS MESSAGING 10 8 2 under MEMBERSHIP FEES/SUBSCRIPTIONS 220 233 (13) over INSURANCE 140 140 0 MEDICAL COSTS 215 311 (96) over LEGAL EXPENSES 171 107 64 under HOSPITALITY / CIVIC RECOGNITION 30 35 (5) over PAYPOINT AGENCY FEES 70 74 (4) over SECURITY UPLIFT FEES 2 1 1 under OTHER ADMIN COSTS 2,680 2,585 93 under MEMBERS ALLOWANCES 1,788 1,813 (25) over CONFERENCES - MEMBERS (incl associated costs) 9 5 4 under CONFERENCES - OFFICIALS (incl associated costs) 11 3 8 under TRAINING 890 899 (8) over VOLUNTEERS' EXPENSES 0 7 (7) over INTERNAL SUPPORT SERVICES ALLOCATION 42 68 (26) over ADMINISTRATION 9,446 9,402 44 under PAYMENT TO OTHER BODIES MANAGEMENT AND TECHNOLOGY TRAINING GRANT 84 80 4 under YOUTH EMPLOYMENT TRAINING INITIATIVE 240 133 107 under GRANTS TO VOLUNTARY ORGANISATIONS 678 587 91 under PAYMENTS TO OTHER BODIES 8,322 7,841 481 under EXTERNAL AUDIT FEES 516 592 (76) over PRIVATE INDIVIDUALS - GENERAL 1 3 (2) over PAYMENT TO OTHER BODIES 9,841 9,236 605 under PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 28 6 22 under PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 231 224 7 under PAYMENT TO CONTRACTORS 259 230 29 under TRANSFER PAYMENTS RENT ALLOWANCE 23,581 23,045 536 under RENT REBATES 41,739 40,839 900 under TRANSFER PAYMENTS 65,320 63,884 1,436 under 102
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 TO DATE AMOUNT Under FINANCING CHARGES LEASING CHARGES - OPERATIONAL 1 30 (29) over I.T. EQUIPMENT LEASING-CONTRACT 1,228 1,294 (66) over FINANCING CHARGES 1,229 1,324 (95) over TOTAL EXPENDITURE 140,187 137,759 2,429 under INCOME NON RELEVANT GOVERNMENT GRANT (850) (845) (5) under rec STATUTORY ADDITIONS - COST OF COLLECTION (815) (1,423) 608 over rec RENT REBATES SUBSIDY (37,841) (35,321) (2,520) under rec RENT ALLOWANCE SUBSIDY (23,067) (22,616) (451) under rec DWP SUBSIDY (1,170) (1,171) 1 over rec DHP 0 (1,003) 1,003 over rec CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (85) (185) 100 over rec CONTRIBUTIONS FROM OTHER BODIES (3,638) (3,482) (156) under rec ESF GRANT (739) (868) 129 over rec SALES - DEPARTMENTS OF THE AUTHORITY (32) (20) (12) under rec FEES AND CHARGES - GENERAL (4,392) (4,593) 202 over rec CHARGES TO HEALTH BOARDS (38) (45) 7 over rec FEES AND CHARGES - OTHER BODIES (221) (223) 2 over rec FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,612) (2,465) (147) under rec RENTAL INCOME (2) 0 (2) under rec HOME LOANS REPAYMENTS 0 (6) 6 over rec BIRTH REGISTRATION (35) (21) (15) under rec DEATH REGISTRATION (71) (66) (5) under rec MARRIAGE STATUTORY FEES (98) (124) 25 over rec EXTRACT ISSUE (96) (100) 4 over rec MARRIAGES (78) (47) (31) under rec CITIZENSHIP CEREMONIES (10) (10) 0 CIVIL PARTNERSHIPS 0 (1) 1 over rec NATIONAL CHECKING SERVICE (71) 0 (71) under rec OTHER INCOME (8,290) (8,451) 161 over rec REALLOCATION OF CENTRAL SUPPORT COSTS (6,842) (6,632) (210) under rec REALLOCATION OF SUPPORT COSTS (75) 0 (75) under rec INCOME (91,168) (89,718) (1,451) under rec NET EXPENDITURE 49,019 48,041 978 under 103
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Appendix D South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 31 March 2023 (No 14) Housing and Technical Resources Committee Annual Forecast Annual Annual Budget Actual Variance Budget for Year Forecast Forecast Proportion to Period 14 31/03/23 Before Variance Variance 31/03/23 31/03/23 Before Transfers Before After Before Transfers Transfers Transfers Transfers Service Departments :- £m £m £m £m £m £m £m Housing Services 9.340 9.340 0.000 0.000 9.340 9.237 0.103 under Property Services 9.613 9.955 (0.342) (0.342) 9.613 9.721 (0.108) over Position Before Transfer to Reserves 18.953 19.295 (0.342) (0.342) 18.953 18.958 (0.005) over Transfers to Reserves as at 31/03/2023 0.000 0.075 (0.075) over Position After Transfers to Reserves at 31/03/2023 18.953 19.033 (0.080) over 8 105
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Housing and Technical Resources (excl HRA) Variance Analysis 2022/23 (Period 14) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 451k under APT&C Basic / Overtime / Superannuation / National Insurance – 1,665k under Property Services – 1,931k under The variance relates to vacancies which are actively being recruited in line with Service requirements. Housing Services – (266k) over This relates to the realignment of the Housing Advice and Support Team into the Central Homelessness Team and is offset by an underspend in Housing Administration within Payments to Other Bodies. Manual Basic / Overtime / Superannuation / National Insurance - (1,262k) over Property Services - (1,262k) over The variance reflects the current level of trade operatives and overtime required to meet service demands. Property Costs (1,363k) over Rates - (167k) over Property Services - (167k) over The overspend relates to the cost of relates into vacant shopping centre units. Rent - (73k) over Property Services - (72k) over The overspend relates to the cost of shopping centre service charges which are not recoverable from tenants. Service Charge - (484k) over Property Services - (459k) over The overspend relates to the cost of shopping centre service charges which are not recoverable from tenants. 106
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont) Security Costs - 177k under Property Services – 179k under The level of security required varies depending on the workload demands and timing of capital and revenue works. Repairs and Maintenance - Internal /External Contractor – (790k) over Property Services – (777k) over Overspend relates to additional expenditure in property maintenance and estates services. Housing - Rent W/O Bad Periods - 346k over Property Services – 204k under The underspend reflects a lower than anticipated level of bad debt provision across the estates portfolio. Housing Services – 142k under The underspend reflects a lower than anticipated level of bad debt provision across homelessness services. Electricity - (120k) over Property Services - (117k) over This relates to the current market prices for utilities which is currently higher than budget. Gas - (67k) over Property Services - (63k) over This relates to the current market prices for utilities which is currently higher than budget. Fixtures and Fittings – (75k) over Housing Services – (75k) over This relates to the furniture costs within homeless temporary accommodation and is demand led. 107
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont) Refuse Uplift - (112k) over Property Services - (106k) over The level of uplifts varies depending on the current workload demands and timing of capital and revenue works. Supplies and Services 2,252k under IT Equipment Maint-Contract – 156k under Property Services – 162k under The cost of the IT systems within Property Services were lower than anticipated reflecting the age of the current system. A new system is under development. Materials/Stores – 2,002k under Property Services – 2,001k under Expenditure on materials varies depending on the current workload demands and timing of works on a wide variety of capital and revenue works. Transport and Plant 259k under Purchase of Plant – (66k) over Property Services – (66k) over This reflects the purchase of plant in order to enable required revenue and capital works to be delivered. Fleet Service Charges Vehicle Maintenance – (60k) over Property Services – (56k) over The costs for maintaining vehicles has been higher than budgeted levels. Fleet Service Charges Hired Vehicles - 99k under Property Services – 99k under Leasing cost for vehicles is higher than anticipated due to price increases and vehicle requirements. 108
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Subjective Head Variance Subjective line Service / amount Explanation Transport and Plant (cont) Hire of External Plant - 198k under Property Services - 198k 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 – 101k under Property Services - 101k under Expenditure on hires varies depending on the workload demands and timing of works on a wide variety of capital and revenue works. Administration Costs (123k) over Mobile Phones – (52k) over Property Services – (50k) over This reflects the requirement for mobile phones. Membership Fees / Subscriptions – (56k) over Property Services – (55k) over This relates to the purchase of membership and subscriptions in relation to architects. Payments to Other Bodies 215k under Payments to Other Bodies – 92k under Property Services – 81k under This relates to the costs in relation to care and repair advice and support which was lower than anticipated. Other Committees of the Authority – (61k) over Property Services – (43k) over This relates to building services with internal support charges for plant store being slightly higher than budgeted. 109
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Other Bodies (cont) Housing Administration – 294k under Housing Services – 294k under This relates to the realignment of the Housing Advice and Support Team into the Central Homelessness Team and is offset by an overspend Employee Costs. Assistance to Home Owners (150k) over Property Services – (150k) over This variance reflects a higher than anticipated demand for owners grants relating to the participation in the Housing Investment projects. Payments to Contractors 1,269k under Payments to Private Contractors – 1,928k under Property Services – 1,819k 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 – 109k under The underspend relates to commissioned services in the Homelessness budget where expenditure varies according to service requirements. Payments to External Consultants - (659k) over Property Services - (659k) over This overspend reflects the requirement to purchase external professional services within the Projects team, to meet current service demands. 110
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Subjective Head Variance Subjective line Service / amount Explanation Income (2,939k) under recovered Fees and Charges - 242k over recovered Property Services – 217k over recovered This relates to service charge income in relation to Office Accommodation charged to external customers and is offset by higher building running costs. Rental Income - (182k) under recovered Property Services - (182k) under recovered The under recovery relates to the shopping centre income which is lower than budgeted due to vacant units. Other Income – (64k) under recovered Housing Services – £90k over recovered Property Services – (154k) under recovered This reflects funding allocations within Homeless services for RRTP funded posts within the central homelessness team. This relates to building services minor income streams which are variable each financial year, for example election cost recovery. House Rents – (248k) under recovered Housing Services – (248k under) This under recovery relates mainly to rent from temporary accommodation stock. Recovery from Capital / Recharges - Departments of the Authority - (2,990k) under recovered Property Services - (2,990k) 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. 111
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont) Year End T/fer to Balance Sheet – 294k over recovered Property Services – 294k over recovered This relates to a higher than anticipated drawdown from specific reserves in relation to IJB related adaptations spend which was higher than budgeted. * The underlined variances represent new variances since the last report 112
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/23 2022/23 TO DATE AMOUNT Under EMPLOYEE COSTS APT & C BASIC 15,516 14,362 1,154 under APT & C OVERTIME 211 216 (5) over APT & C SUPERANNUATION 3,003 2,710 293 under APT & C NIC 1,742 1,520 223 under MANUAL BASIC 18,755 19,314 (559) over MANUAL OVERTIME 588 1,139 (551) over MANUAL SUPERANNUATION 3,610 3,695 (85) over MANUAL NIC 2,041 2,108 (67) over TRAVEL AND SUBSISTANCE 25 14 11 under OTHER EMPLOYEE COSTS 262 227 35 under PENSION INCREASES 602 599 3 under ADDITIONAL PENSION COSTS 13 14 (1) over EMPLOYEE COSTS 46,368 45,918 451 under PROPERTY COSTS RATES 2,153 2,320 (167) over SCOTTISH WATER - UNMETERED CHARGES 12 20 (8) over SCOTTISH WATER - METERED CHARGES 241 232 9 under RENT 1,665 1,738 (73) over SERVICE CHARGE 141 625 (484) over FACTORING CHARGES 9 0 9 under OTHER ACCOMMODATION COSTS 2,577 2,577 0 - BED AND BREAKFAST 32 19 13 under PROPERTY INSURANCE 311 309 2 under SECURITY COSTS 299 122 177 under GROUND MAINTENANCE 52 58 (6) over GROUNDS MAINTENANCE ADDITIONAL WORKS 10 7 3 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 3,087 3,708 (621) over LIFE CYCLE MAINTENANCE 3,578 2,990 588 under REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 789 1,546 (757) over ADAPTIONS - INTERNAL CONTRACTORS 0 2 (2) over HOUSING - RENT FREE ACCOMMODATION 0 15 (15) over HOUSING - RENT W/O UNLET PERIODS 846 806 40 under HOUSING - RENT W/O BAD PERIODS 858 512 346 under ASBESTOS 0 7 (7) over ELECTRICITY - CONTRACT 977 1,097 (120) over ELECTRICITY - NON CONTRACT 29 18 11 under GAS 557 624 (67) over HEATING OIL 12 26 (14) over FIXTURE & FITTINGS 1,306 1,381 (75) over JANITOR SERVICE 164 152 12 under CLEANING CONTRACT 407 395 12 under CLEANING OUTWITH CONTRACT 0 26 (26) over CLEANING MATERIALS 10 18 (8) over WINDOW CLEANING 2 2 0 - PEST CONTROL 6 4 2 under REFUSE UPLIFT 405 517 (112) over REMOVAL & STORAGE COSTS 48 54 (6) over OTHER PROPERTY COSTS 511 461 50 under OFFICE ACCOM-FACILITIES MANAGEMENT 1,113 1,174 (61) over ACCOMMODATION RECHARGE TO USERS 33 41 (8) over PROPERTY COSTS 22,240 23,603 (1,363) over 113
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/23 2022/23 TO DATE AMOUNT Under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 474 431 43 under COMPUTER EQUIPMENT MAINTENANCE 6 0 6 under I.T. EQUIPMENT MAINT-CONTRACT 222 66 156 under EQUIPMENT, APPARATUS AND TOOLS 46 4 42 under ADAPTATIONS FOR CLIENTS 500 500 0 - FURNITURE - OFFICE 0 1 (1) over FURNITURE - GENERAL 0 11 (11) over FURNISHINGS 0 17 (17) over MATERIALS 12,753 9,503 3,250 under STOCK/STORE ISSUES 0 1,248 (1,248) over AUDIO VISUAL 10 8 2 under PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 3 0 3 under TV LICENCES - EDUCATION 1 1 0 - FOODSTUFFS - GENERAL 2 2 0 - PROTECTIVE CLOTHING & UNIFORMS 44 28 16 under OTHER SUPPLIES AND SERVICES 285 263 22 under HEALTH AND SAFETY 1 5 (4) over CATERING - CONTRACT 1 0 1 under OUTSOURCED MAIL 0 6 (6) over DELIVERY CHARGE 0 2 (2) over SUPPLIES AND SERVICES 14,348 12,096 2,252 under TRANSPORT AND PLANT PURCHASE OF PLANT 125 191 (66) over FLEET SERVICES - FUEL 0 20 (20) over FLEET SERVICES - VEHICLE HIRE 57 57 0 - POOL CAR RECHARGE - RENTAL CHARGE 111 118 (7) over POOL CAR RECHARGE - FUEL 26 1 25 under POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 1 under OTHER TRANSPORT COSTS 0 4 (4) over TRANSPORT INSURANCE 44 44 0 - PLANT SERVICES 7 10 (3) over FLEET SERVICE CHARGES VEHICLE MAINTENANCE 330 390 (60) over FLEET SERVICE CHARGES UNSCHEDULED LABOUR 1 0 1 under FLEET SERVICE CHARGES PLANT MAINTENANCE 7 17 (10) over FLEET SERVICE CHARGES ASSET MODIFICATIONS 15 3 12 under FLEET SERVICE CHARGES LEASING 1,401 1,418 (17) over FLEET SERVICE CHARGES HIRED VEHICLES 201 102 99 under FLEET SERVICE CHARGES CONTRACT HIRE 48 12 36 under FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 117 166 (49) over FLEET SERVICE CHARGES FUEL 860 873 (13) over HIRE OF EXTERNAL PLANT 257 59 198 under HIRE OF SCAFOLDING 1,077 976 101 under HIRE OF SKIPS 33 0 33 under TAXI CHARGES - CONTRACTED 28 26 2 under TRANSPORT AND PLANT 4,746 4,487 259 under ADMINISTRATION PRINTING AND STATIONERY 84 75 9 under TELEPHONES 94 66 28 under MOBILE PHONES 53 105 (52) over ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 7 4 3 under ADVERTISING - OTHER 6 1 5 under POSTAGES/COURIERS 21 43 (22) over MEMBERSHIP FEES/SUBSCRIPTIONS 13 69 (56) over INSURANCE 216 210 6 under MEDICAL COSTS 16 38 (22) over LEGAL EXPENSES 17 31 (14) over PETTY OUTLAYS 12 14 (2) over HOSPITALITY / CIVIC RECOGNITION 2 1 1 under PAYPOINT AGENCY FEES 0 2 (2) over OTHER ADMIN COSTS 13 6 7 under TRAINING 0 10 (10) over INTERNAL SUPPORT SERVICES ALLOCATION 457 457 0 - CENTRAL ADMINISTRATION 2,616 2,618 (2) over ADMINISTRATION 3,627 3,750 (123) over 114
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/23 2022/23 TO DATE AMOUNT Under PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,009 2,070 (61) over PAYMENTS TO OTHER BODIES 1,311 1,219 92 under SUPPORTING PEOPLE INTERNAL PROVIDER 1,129 1,212 (83) over SUPPORTING PEOPLE EXTERNAL PROVIDER 726 603 123 under HOUSING ADMINISTRATION 1,170 876 294 under ASSISTANCE TO HOME OWNERS 2,264 2,414 (150) over PRIVATE INDIVIDUALS - GENERAL 572 572 0 - PAYMENT TO OTHER BODIES 9,181 8,966 215 under PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 18,194 16,266 1,928 under PAYMENT TO EXTERNAL CONSULTANTS 306 965 (659) over PAYMENT TO CONTRACTORS 18,500 17,231 1,269 under FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 152 180 (28) over INTEREST ON REVENUE BALANCES 2 0 2 under FINANCING CHARGES 154 180 (26) over TOTAL EXPENDITURE 119,164 116,231 2,934 under INCOME CONTRIBUTIONS FROM OTHER BODIES (2,508) (2,507) (1) under rec SALES - DEPARTMENTS OF THE AUTHORITY (460) (436) (24) under rec FEES AND CHARGES - GENERAL (591) (833) 242 over rec FEES AND CHARGES - DEPARTMENTS OF THE A (48) (46) (2) under rec RENTAL INCOME (4,775) (4,593) (182) under rec HOUSE RENTS (5,599) (5,351) (248) under rec OTHER INCOME (2,788) (2,724) (64) under rec REALLOCATION OF CENTRAL SUPPORT COSTS (846) (1,038) 192 over rec REALLOCATION OF SUPPORT COSTS (1,629) (1,473) (156) under rec RECOVERY FROM CAPITAL (42,616) (31,363) (11,253) under rec RECHARGES - DEPARTMENTS OF AUTHORITY (37,971) (40,669) 2,698 over rec MANUAL RECHARGES - DEPARTMENTS OF AUTHORITY (99) (5,664) 5,565 over rec YEAR END T/FER TO BALANCE SHEET (281) (575) 294 over rec INCOME (100,211) (97,272) (2,939) under rec NET EXPENDITURE 18,953 18,959 (5) over 115
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Appendix E Housing and Technical Resources - HRA Variance Analysis 2022/23 (Period 14) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 299k under APT&C - Basic / Overtime / Superannuation / National Insurance - 324k under HRA The variance relates to vacancies across the service. Property Costs (7,613k) over Office Accommodation Costs – 86k under HRA Reflects reduced building costs in relation to Lindsay House which is currently operating at reduced occupancy. Grounds Maintenance - (256k) over HRA The overspend reflects the increased demand for special uplifts / special requests this year. Repairs and Maintenance - Internal and External Contractor - (8,525k) over HRA The net overspend reflects the current demand for repairs and continuing high cost and volume of voids. This also includes the cost of damage due to severe weather in December. 8 117
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Subjective Head Variance Subjective line Service / amount Explanation Property Costs (cont) Housing - Rent Free Accommodation - (102k) 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 - (172k) over HRA This budget is demand led and the overspend reflects the current pressure in void properties. Housing – Rent W/O Bad Periods – 1,869k under HRA This underspend reflects a lower than anticipated level of bad debt provision. During the year collection rates for rental income have been better than forecast, which is due in part to schemes such as the tenancy sustainment fund mitigating the overall level of debt. Electricity / Gas / Heating Oil / Solid Fuel – (159k) over HRA The overspend reflects the current demand and price. Fixture and Fittings – (210k) over HRA This budget is demand led and the overspend reflects the increased demand during the year. Cleaning Contract - (81k) over HRA This overspend is due to inflationary price increases. 118
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (184k) over Computer Equipment Purchase – (213k) over HRA This reflects a change to the timing of the new IT system under development and the costs to support existing IT systems. I.T. Equipment Maint – Contract – 162k under Outsourced Mail – (80k) over HRA HRA This reflects a change to the timing of the new IT system under development and is offset by overspends in Computer Equipment Purchase. This reflects the cost of omnidox documentation charges and is offset by underspends elsewhere within the service. Transport and Plant 68k under Fleet Services Charges (Various) – 61k under HRA Reflects reduced usage of embedded vehicles following changes to working practices. Administration Costs 112k under Legal Expenses - 58k under HRA This budget is demand led and the underspend reflects the lower than anticipated levels of eviction actions during the year. Internal Support Services Allocation – 22k under HRA This reflects a reduction in the recharge from the Council’s support departments. 119
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Subjective Head Variance Subjective line Service / amount Explanation Financing Charges 4,732k under Interest – Debt Charges – 4,133k under HRA The overall level of debt charge was lower than anticipated due to the profile of funding requirements. I.T. Equipment Leasing Contract – (64k over) HRA The overspend reflects cost of IT to deliver services. Interest on Revenue Balances – 663k under HRA The level of interest received reflects the level of balances and interest rates being higher than anticipated. Income 2,634k over recovered Sales – Department of the Authority – (154k) under recovered HRA This relates to realignment of internal funding in relation to the Housing Advice and Support Team, now based in Central Homelessness. Fees and Charges – General – 292k over recovered HRA This over recovery is due to an increased level of rechargeable repairs and also one-off work carried out on behalf of owner occupiers. House Rents – 574k over recovered HRA The over recovery is due to the timing of new builds which completed ahead of the anticipated profiles. 120
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont) Insurance Recoveries – 1,502k over recovered HRA This over recovery reflects an increase in the level of insurable repairs carried out, namely expected recovery levels in relation to the severe weather incident in December. Year End Transfer to the Balance Sheet – 490k over recovered HRA The budget assumes a level of transfer from reserves, due to the current net overspend across the service. This is mainly as a result of the aforementioned cost of repairs, offset by underspends in bad debt and interest on revenue balance. The drawdown from reserves was lower than forecast, but higher than budget. * The underlined variances represent new variances since the last report 121
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/23 2022/23 TO DATE AMOUNT Under EMPLOYEE COSTS APT & C BASIC 11,150 10,838 312 under APT & C OVERTIME 86 176 (90) over APT & C SUPERANNUATION 1,983 2,017 (34) over APT & C NIC 1,163 1,027 136 under MANUAL BASIC 0 8 (8) over MANUAL OVERTIME 0 2 (2) over MANUAL SUPERANNUATION 0 2 (2) over MANUAL NIC 0 1 (1) over TRAVEL AND SUBSISTANCE 40 6 34 under OTHER EMPLOYEE COSTS 0 43 (43) over PENSION INCREASES 219 213 6 under ADDITIONAL PENSION COSTS 0 9 (9) over EMPLOYEE COSTS 14,641 14,342 299 under PROPERTY COSTS RATES 105 63 42 under SCOTTISH WATER - UNMETERED CHARGES 4 7 (3) over SCOTTISH WATER - METERED CHARGES 8 13 (5) over RENT 6 0 6 under SERVICE CHARGE 65 98 (33) over OTHER ACCOMMODATION COSTS 31 0 31 under BED AND BREAKFAST 0 16 (16) over PROPERTY INSURANCE 923 924 (1) over SECURITY COSTS 55 38 17 under GROUND MAINTENANCE 4,257 4,513 (256) over REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 30,836 38,937 (8,101) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 877 1,369 (492) over HOUSING - RENT FREE ACCOMMODATION 155 257 (102) over HOUSING - RENT W/O UNLET PERIODS 2,354 2,526 (172) over HOUSING - RENT W/O BAD PERIODS 3,294 1,425 1,869 under ASBESTOS 139 71 68 under FIXED ELECTRICAL 0 1 (1) over EPC 0 1 (1) over ELECTRICITY - CONTRACT 1,008 900 108 under ELECTRICITY - NON CONTRACT 0 0 0 - GAS 301 581 (280) over HEATING OIL 54 43 11 under SOLID FUEL 4 2 2 under FIXTURE & FITTINGS 58 268 (210) over JANITOR SERVICE 74 30 44 under CLEANING CONTRACT 384 465 (81) over CLEANING MATERIALS 60 22 38 under WINDOW CLEANING 16 56 (40) over PEST CONTROL 122 119 3 under REFUSE UPLIFT 0 43 (43) over REMOVAL & STORAGE COSTS 14 10 4 under OTHER PROPERTY COSTS 35 54 (19) over PROPERTY COSTS 45,239 52,852 (7,613) over 122
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/23 2022/23 TO DATE AMOUNT Under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 297 510 (213) over COMPUTER EQUIPMENT RENTAL 0 22 (22) over COMPUTER EQUIPMENT MAINTENANCE 0 11 (11) over I.T. EQUIPMENT MAINT-CONTRACT 209 47 162 under I.T. ELECTRONIC MESSAGING 0 5 (5) over EQUIPMENT, APPARATUS AND TOOLS 13 5 8 under AIDS FOR CLIENTS 0 2 (2) over FURNITURE - OFFICE 10 5 5 under FURNITURE - GENERAL 0 14 (14) over MATERIALS 0 10 (10) over MATERIALS, APPARATUS AND EQUIPMENT 0 4 (4) over FOODSTUFFS - GENERAL 6 28 (22) over PROTECTIVE CLOTHING & UNIFORMS 12 9 3 under LAUNDRY COSTS 16 15 1 under OTHER SUPPLIES AND SERVICES 31 22 9 under HEALTH AND SAFETY 15 4 11 under OUTSOURCED MAIL 0 80 (80) over SUPPLIES AND SERVICES 609 793 (184) over TRANSPORT AND PLANT POOL CAR RECHARGE - RENTAL CHARGE 26 29 (3) over POOL CAR RECHARGE - FUEL 6 0 6 under POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 1 under FLEET SERVICE CHARGES VEHICLE MAINTENANCE 23 24 (1) over FLEET SERVICE CHARGES LEASING 72 73 (1) over FLEET SERVICE CHARGES HIRED VEHICLES 34 0 34 under FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 8 0 8 under FLEET SERVICE CHARGES FUEL 21 0 21 under STORAGE 4 0 4 under TAXI CHARGES - CONTRACTED 0 1 (1) over TRANSPORT AND PLANT 195 127 68 under ADMINISTRATION PRINTING AND STATIONERY 61 53 8 under BULK PRINTING 53 51 2 under TELEPHONES 84 92 (8) over MOBILE PHONES 27 50 (23) over ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 22 0 22 under ADVERTISING - OTHER 12 0 12 under POSTAGES/COURIERS 132 125 7 under SMS MESSAGING 0 4 (4) over MEMBERSHIP FEES/SUBSCRIPTIONS 38 24 14 under MEDICAL COSTS 25 36 (11) over LEGAL EXPENSES 61 3 58 under PETTY OUTLAYS 4 2 2 under HOSPITALITY / CIVIC RECOGNITION 0 1 (1) over GIRO BANK AGENCY FEES 9 0 10 under PAYPOINT AGENCY FEES 49 43 5 under INTERNET AGENCY FEES 6 0 6 under OTHER ADMIN COSTS 15 24 (9) over CONFERENCES - OFFICIALS 7 2 5 under TRAINING 0 5 (5) over INTERNAL SUPPORT SERVICES ALLOCATION 5,039 5,017 22 under ADMINISTRATION 5,644 5,532 112 under PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,964 2,934 30 under GRANTS TO VOLUNTARY ORGANISATIONS 3 0 3 under PAYMENTS TO VOLUNTARY ORGANISATIONS 31 3 28 under PAYMENTS TO OTHER BODIES 32 106 (74) over PRIVATE INDIVIDUALS - GENERAL 111 111 0 - PAYMENT TO OTHER BODIES 3,141 3,154 (13) over 123
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/23 2022/23 TO DATE AMOUNT Under PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 80 70 10 under PAYMENT TO EXTERNAL CONSULTANTS 20 65 (45) over PAYMENT TO CONTRACTORS 100 135 (35) over FINANCING CHARGES INTEREST-DEBT CHARGES 18,325 14,192 4,133 under I.T. EQUIPMENT LEASING-CONTRACT 67 131 (64) over CFCR 26,050 26,050 0 - INTEREST ON REVENUE BALANCES (67) (730) 663 under FINANCING CHARGES 44,375 39,643 4,732 under TOTAL EXPENDITURE 113,944 116,578 (2,634) over INCOME SALES - DEPARTMENTS OF THE AUTHORITY (1,169) (1,015) (154) under rec FEES AND CHARGES - GENERAL (2,967) (3,259) 292 over rec RENTAL INCOME (460) (408) (52) under rec HOUSE RENTS (100,503) (101,077) 574 over rec LOCK UP RENTS (2,589) (2,557) (32) under rec INSURANCE RECOVERIES (250) (1,752) 1,502 over rec OTHER INCOME (1,789) (1,884) 95 over rec REALLOCATION OF SUPPORT COSTS (717) (619) (98) under rec TMC BALANCE TO BAL SHEET 0 (17) 17 over rec YEAR END T/FER TO BALANCE SHEET (3,500) (3,990) 490 over rec INCOME (113,944) (116,578) 2,634 over rec NET EXPENDITURE 0 0 0 - 124
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Appendix F South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 31 March 2023 (No 14) Social Work Resources Committee Annual Forecast Annual Annual Budget Actual Variance Budget for Year Forecast Forecast Proportion to Period 14 31/03/23 Before Variance Variance 31/03/23 31/03/23 Before Transfers Before After Before Transfers Transfers Transfers Transfers Service Departments :- £m £m £m £m £m £m £m Performance and Support Services 7.153 6.474 0.679 0.679 7.153 6.368 0.785 under Children and Families 42.454 43.610 (1.156) (1.156) 42.454 43.749 (1.295) over Adults and Older People 165.334 159.699 5.635 0.000 165.334 159.699 5.635 under Justice and Substance Misuse 1.152 0.675 0.477 0.477 1.152 0.642 0.510 under Position Before Transfer to Reserves 216.093 210.458 5.635 0.000 216.093 210.458 5.635 under Transfers to Reserves as at 31/03/2023 0.000 5.635 (5.635) over Position After Transfers to Reserves at 31/03/2023 216.093 216.093 (0.000) 8 125
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Social Work Resources Variance Analysis 2022/23 (Period 14) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 4,875k under Admin and Clerical Staff - 1,077k under Performance and Support - 446k under This is a result of vacancies which are actively being recruited. Adult and Older People - 546k under This is a result of Scheduling Assistant vacancies which are being actively recruited. Managerial Support Specialist - (699k) over Performance and Support - 251k under Adults and Older People - (1,050k) over Children and Families - (159k) 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 - 259k under This is a result of vacancies which are actively being recruited. 126
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont) Basic Grade Social Workers - 1,787k under Children and Families - 539k under This is a result of vacancies which are actively being recruited. Adults and Older People - 1,185k under This is a result of vacancies which are actively being recruited. Hospital Social Workers - (94k) over Justice - 63k under Adult and Older People – (94k) over This is a result of vacancies which are actively being recruited. The overspend is a result of turnover being less than anticipated and additional hours being worked. Instructors - 444k under Adults and Older People - 444k 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 - (1,474k) over Children and Families - (293k) over Adults and Older People - (1,181k) 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 additional cost of the pay award. 127
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont) Home Carers - 3,136k under Adults and Older People - 3,136k 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 - 683k under Additional pension costs - (58k) over Adults and Older People - 317k under Children and Families - 323k under Adults and Older People - (53k) over The underspend is due to new funding for workforce development where recruitment is progressing. The underspend is due to new funding for the Whole Family Wellbeing Fund where recruitment is progressing. This is offset by an underspend in basic pay. Supplies and Services 137k under Equipment, apparatus, and tools - 71k under Aids and adaptions - (183k) over Adults and Older People - 67k under Adults and Older People - (181k) over This underspend is within the newly opened Blantyre Hub, reflecting the timing of orders. This overspend reflects the requirement to purchase additional, and replace existing, assistive technology equipment, which is used to support service users to remain at home. 128
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont) Protective clothing & uniform - (110k) over Catering contract - 222k under Catering contract - Outwith contract - 74k under Adults and Older People - (104k) over Adult and Older People - 222k under Adult and Older People - 76k under The overspend reflects Homecare uniform orders placed. There is an underspend as a consequence of building-based day services currently not being fully operational throughout the year. There is an underspend as a consequence of building-based day services currently not being fully operational throughout the year. Transport and Plant (59k) over Pool car charges - rental - (135k) over Other Transport costs - (120k) over Fleet Service charges - Drivers - 242k under Children and Families - (67k) over Children and Families - (148k) over Performance & Support - 50k under Adult and Older People - 192k under This overspend reflects the current level of usage for pool cars. This reflects the commitments in respect of transporting children to and from school or respite. 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. 129
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies 1,676k under Other Committees of the Authority - 665k under Payments to Voluntary Organisations - 959k under Payments to other bodies - 405k under Payments to Health Board - 102k under Children and Families - 665k under Children and Families - 155k under Adult and Older People - 802k under Children and Families - 459k under Adult and Older People - (122k) over Adult and Older People - 144k under This underspend relates to a non- recurring underspend in the Whole Family Wellbeing funding where recruitment is progressing. 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 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. This overspend relates to the Data sharing project which offsets with the underspend in Payments to health board. This has been corrected in 23/24. This underspent relates to the Data sharing project which offsets with the overspend in payment to other bodies. This has been corrected in 23/24. 130
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Other Bodies (cont) Private individuals - general - 100k under Social Work Foster Parents - (264k) over Social Work - Adoption Allowances - (172k) over Direct Payments - (137k) over Children and Families - 108k under Children and Families - (264k) over Children and Families - (172k) over Adult and Older People - (140k) over The underspend relates to the Supported Carer service where recruitment for the service is ongoing. This overspend is the result of the continuing use of external foster placements arising from permanent fostering placements for children and young people. This expenditure is in relation to the fee paid to external organisations for the matching of a child to an external permanent adoption placement. This overspend is due to new and backdated payment for Direct Payments. Payment to Contractors (1,367) over Long Term Care - (398) over CET allocation - Home Care - 1,030k under Children and Families - (2,436) over Adult and Older People - 2,038k under Adult and Older People - 988k under This overspend is a result of the continuing requirement for children’s residential external school placements. The underspend offsets overspends in Free Personal Care with a budget realignment being required. This underspend reflects the current demand for the external home care service. 131
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (cont) Respite - (453k) over Day care - 183k under Home support - 57k under Free personal nursing care - (1,343k) over Respite awaiting long term care - (185k) over. Day related activities - (56k) over Children and Families - (187k) over Adult and Older People - (266k) over Adult and Older People - 183k under Adult and Older People - 57k under Adult and Older People - (1,343k) over Adult and Older People - (185k) over Adult and Older People - (94k) over The overspend reflects the demand for respite services to support young people and their families. This overspend reflects the current demand for respite. There is an underspend as a consequence of building based day services not being fully operation at the start of year due to COVID-19 pandemic. This underspend reflects the demand for the service. This overspend will be offset with the underspend in Care homes. This overspend is in relation to service users in care homes for respite awaiting a care home placement. This overspend reflects the current commitment for day opportunities services and is partially offset by the underspend 132
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (cont) Payment to External Consultants - (82k) over Children and Families - (69k) over in Daycare above. The overspend relates to consultancy costs for Fostering and Adoption and for Child Protection Committees. Transfer Payments (203k) over Direct Assistance to Persons - (197k) over Children and Families - (167k) over This overspend relates to demand for kinship care. Income 717k over recovered Non relevant Government grant - 112k over recovered. Resource transfer income from the Health Board - (58k) under recovered Adult and Older People - (95k) under recovered Children and Families - 95k over recovered Justice - (112k) over recovered Adult and Older People - (58k) under recovered This under recovery is due to State hospital funding for posts not currently filled. The over recovery is non- recurring in relation to grant funding for the Scottish Attainment Fund. The over recovery is non- recurring resulting from additional services being provided on a pan Lanarkshire basis. This under recovery relates to the NHS Ayrshire & Arran increase in bad debt. 133
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Subjective Head Variance Subjective line Service / amount Explanation Income (cont) Contributions from Other Bodies - 164k over recovered Fees and Charges - General - (389k) under recovered Fees and Charges - Other Local Authorities - (141k) under recovered Charges to Health Boards - 1,109k over recovered. Children and Families - (158k) over Recovered Adults and Older People - (412k) under recovered. Adults and Older People - (179k) under recovered. Adults and Older People - 1,124k over recovered This is due mainly due to higher funding being received for UASC and Care Leavers. The under recovery is due to bad debt provision and is offset by an underspend in care homes. 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 relates to income received from NHS Lanarkshire for winter pressures, delayed discharge and the social care drawdown from reserves. * The underlined variances represent new variances since the last report. 134
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 TO DATE AMOUNT Under EMPLOYEE COSTS TEACHERS OVERTIME 0 2 (2) over ADMIN & CLERICAL STAFF - APT&C BASIC 5,157 4,182 975 under ADMIN & CLERICAL STAFF - APT&C OVERTIME 18 102 (84) over ADMIN & CLERICAL STAFF - APT&C SUPERANNUATION 916 774 142 under ADMIN & CLERICAL STAFF - APT&C NIC 376 332 44 under MANAGERIAL SUPPORT SPECIALIST STAFF BASIC 21,609 21,402 207 under MANAGERIAL SUPPORT SPECIALIST STAFF OVERTIME 48 780 (732) over MANAGERIAL SUPPORT SPECIALIST STAFF SUPERANNUATION 3,925 3,990 (65) over MANAGERIAL SUPPORT SPECIALIST STAFF NIC 2,342 2,451 (109) over BASIC GRADE SOCIAL WORKERS BASIC 12,004 10,533 1,471 under BASIC GRADE SOCIAL WORKERS OVERTIME 35 86 (51) over BASIC GRADE SOCIAL WORKERS SUPERANNUATION 2,215 2,015 200 under BASIC GRADE SOCIAL WORKERS NIC 1,362 1,195 167 under HOSPITAL SOCIAL WORKERS BASIC 408 462 (54) over HOSPITAL SOCIAL WORKERS OVERTIME 0 26 (26) over HOSPITAL SOCIAL WORKERS SUPERANNUATION 77 81 (4) over HOSPITAL SOCIAL WORKERS NIC 44 54 (10) over INSTRUCTORS BASIC 1,609 1,249 360 under INSTRUCTORS SUPERANNUATION 273 226 47 under INSTRUCTORS NIC 149 112 37 under CARE STAFF - APT&C BASIC 17,944 18,212 (268) over CARE STAFF - APT&C OVERTIME 680 1,410 (730) over CARE STAFF - APT&C SUPERANNUATION 3,133 3,350 (217) over CARE STAFF - APT&C NIC 1,688 1,947 (259) over HOME CARERS BASIC 23,429 20,810 2,619 under HOME CARERS OVERTIME 1,920 2,029 (109) over HOME CARERS SUPERANNUATION 4,147 3,679 468 under HOME CARERS NIC 2,124 1,966 158 under TRAVEL AND SUBSISTENCE 383 347 36 under OTHER EMPLOYEE COSTS 3,277 2,594 683 under PENSION INCREASES 328 289 39 under ADDITIONAL PENSION COSTS 0 58 (58) over EMPLOYEE COSTS 111,620 106,745 4,875 under PROPERTY COSTS RATES 363 371 (8) over SCOTTISH WATER - UNMETERED CHARGES 44 39 5 under SCOTTISH WATER - METERED CHARGES 163 136 27 under RENT 499 610 (111) over SERVICE CHARGE 0 4 (4) over PROPERTY INSURANCE 31 164 (133) over SECURITY COSTS 32 59 (27) over GROUND MAINTENANCE 3 1 2 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 40 84 (44) over LIFE CYCLE MAINTENANCE 0 1 (1) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 55 75 (20) over SOLID FUEL HEATING MAINTENANCE 0 1 (1) over ELECTRICITY - CONTRACT 869 491 378 under GAS 589 627 (38) over FIXTURE & FITTINGS 0 2 (2) over CLEANING CONTRACT 325 350 (25) over CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 209 191 18 under HEALTH & HYGIENE MATERIALS 127 194 (67) over WINDOW CLEANING 11 6 5 under PEST CONTROL 1 0 1 under REFUSE UPLIFT 40 47 (7) over REMOVAL & STORAGE COSTS 1 3 (2) over OTHER PROPERTY COSTS 170 143 27 under PROPERTY COSTS 3,572 3,599 (27) over 135
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 TO DATE AMOUNT Under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 839 929 (90) over COMPUTER EQUIPMENT MAINTENANCE 38 17 21 under I.T. EQUIPMENT MAINT-CONTRACT 253 275 (22) over I.T. ELECTRONIC MESSAGING 243 285 (42) over EQUIPMENT, APPARATUS AND TOOLS 201 130 71 under SMALL TOOLS 2 7 (5) over AIDS & ADAPTIONS 3,390 3,573 (183) over SUPPLIES FOR CLIENTS 579 480 99 under FURNITURE - OFFICE 64 37 27 under FURNITURE - GENERAL 119 103 16 under FURNISHINGS (INCL. CROCKERY & LINEN) 30 34 (4) over MATERIALS 10 6 4 under MATERIALS, APPARATUS AND EQUIPMENT 0 12 (12) over AUDIO VISUAL 0 1 (1) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC 0 1 (1) over PROVISIONS - GENERAL 178 185 (7) over FOOD PURCHASES WITHIN CONTRACT SERVICE 565 520 45 under BEVERAGES 63 47 16 under SCHOOL MILK 37 33 4 under PROTECTIVE CLOTHING & UNIFORMS 351 461 (110) over LAUNDRY COSTS 7 11 (4) over OTHER SUPPLIES AND SERVICES 55 34 21 under CATERING - CONTRACT 435 213 222 under CATERING - OUTWITH CONTRACT 92 18 74 under DELIVERY CHARGE 0 2 (2) over SUPPLIES AND SERVICES 7,551 7,414 137 under TRANSPORT AND PLANT PURCHASE OF VEHICLES 4 2 2 under POOL CAR CHARGES-RENTAL 124 259 (135) over POOL CAR CHARGES-FUEL 68 30 38 under POOL CAR CHARGES-ADDITIONAL COSTS 8 2 6 under OTHER TRANSPORT COSTS 803 923 (120) over INSURANCE 24 21 3 under FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 85 134 (49) over FLEET SERVICE CHARGES - ASSET MODIFICATIONS 0 3 (3) over FLEET SERVICE CHARGES - LEASING 446 483 (37) over FLEET SERVICE CHARGES - HIRED VEHICLES 32 32 0 FLEET SERVICE CHARGES - CONTRACT HIRE 7 0 7 under FLEET SERVICE CHARGES - ROAD FUND LICENCES/MOT 32 56 (24) over FLEET SERVICE CHARGES - FUEL 412 398 14 under FLEET SERVICE CHARGES - DRIVERS 2,785 2,543 242 under HIRE OF EXTERNAL VEHICLES 7 0 7 under HIRE OF SKIPS 0 3 (3) over EXTERNAL TRANSPORT CONTRACT 0 1 (1) over PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 0 2 (2) over PUPIL TRANSPORT - OTHER 0 4 (4) over TRANSPORT AND PLANT 4,837 4,896 (59) over 136
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 TO DATE AMOUNT Under ADMINISTRATION PRINTING AND STATIONERY 110 134 (24) over TELEPHONES 206 240 (34) over MOBILE PHONES 307 324 (17) over ADVERTISING - RECRUITMENT 4 4 0 ADVERTISING - OTHER 22 26 (4) over POSTAGES/COURIERS 60 58 2 under MEMBERSHIP FEES/SUBSCRIPTIONS 42 37 5 under INSURANCE 70 70 0 MEDICAL COSTS 49 49 0 LEGAL EXPENSES 297 273 24 under HOSPITALITY / CIVIC RECOGNITION 5 18 (13) over OTHER ADMIN COSTS 58 57 1 under CONFERENCES - OFFICIALS (incl associated costs) 6 6 0 TRAINING 23 22 1 under INTERNAL SUPPORT SERVICES ALLOCATION 410 400 10 under ADMINISTRATION 1,669 1,718 (49) over PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 662 0 662 under OTHER LOCAL AUTHORITIES 30 21 9 under GRANTS TO VOLUNTARY ORGANISATIONS 23 23 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 3,857 2,898 959 under PAYMENTS TO OTHER BODIES 3,488 3,083 405 under PAYMENTS TO HEALTH BOARD 1,458 1,356 102 under PRIVATE INDIVIDUALS - GENERAL 935 835 100 under SOCIAL WORK - FOSTER PARENTS 6,282 6,546 (264) over SOCIAL WORK - FOSTER PARENTS DISCRETIONARY PAYMENTS 90 78 12 under SOCIAL WORK - ADOPTION ALLOWANCES 650 822 (172) over DIRECT PAYMENTS 9,399 9,536 (137) over PAYMENT TO OTHER BODIES 26,874 25,198 1,676 under PAYMENT TO CONTRACTORS PAYMENT TO LOCAL AUTHORITY CONTRACTOR 10 10 0 PAYMENT TO PRIVATE CONTRACTOR - DEFAULT 1,069 1,192 (123) over PAYMENT TO PRIVATE CONTRACTOR - LONG TERM CARE 63,219 63,617 (398) over PAYMENT TO PRIVATE CONTRACTOR - CET ALLOCATION - HOME CARE 30,224 29,194 1,030 under PAYMENT TO PRIVATE CONTRACTOR - RESPITE 2,624 3,077 (453) over PAYMENT TO PRIVATE CONTRACTOR - DAY CARE 1,113 930 183 under PAYMENT TO PRIVATE CONTRACTOR - HOME SUPPORT 21,240 21,180 60 under PAYMENT TO PRIVATE CONTRACTOR - FREE PERSONAL NURSING CARE 6,802 8,145 (1,343) over PAYMENT TO PRIVATE CONTRACTOR - RESPITE AWAIT' LONG TERM CARE 0 185 (185) over PAYMENT TO PRIVATE CONTRACTOR - DAY RELATED ACTIVITIES INCL RESIDENTIAL PLACEMENTS 6,196 6,252 (56) over PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 35 117 (82) over PAYMENT TO CONTRACTORS 132,532 133,899 (1,367) over TRANSFER PAYMENTS DIRECT ASSISTANCE TO PERSONS 3,779 3,976 (197) over SECTION PAYMENTS 52 58 (6) over TRANSFER PAYMENTS 3,831 4,034 (203) over 137
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 14 PERIOD 14 BUDGET ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2022/2023 SLC 22/23 2 TO DATE AMOUNT Under FINANCING CHARGES LEASING CHARGES - FINANCE 1 0 1 under I.T. EQUIPMENT LEASING-CONTRACT 388 454 (66) over FINANCING CHARGES 389 454 (65) over TOTAL EXPENDITURE 292,875 287,957 4,918 under INCOME NON RELEVANT GOVERNMENT GRANT (8,461) (8,573) 112 over rec RESOURCE TRANSFER INCOME FROM THE HEALTH BOARD (24,602) (24,544) (58) under rec CONTRIBUTIONS FROM OTHER BODIES (817) (981) 164 over rec SALES - SALE OF MEALS (10) (3) (7) under rec FEES AND CHARGES - GENERAL (5,951) (5,562) (389) under rec FEES AND CHARGES - OTHER LOCAL AUTHORITIES (883) (742) (141) under rec CHARGES TO HEALTH BOARDS (34,756) (35,865) 1,109 over rec FEES AND CHARGES - OTHER BODIES (130) (136) 6 over rec FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (217) (191) (26) under rec RENTAL INCOME (27) (27) 0 OTHER INCOME (528) (475) (53) under rec REALLOCATION OF SUPPORT COSTS (400) (400) 0 INCOME (76,782) (77,499) 717 over rec NET EXPENDITURE 216,093 210,458 5,635 under 138
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 24 August 2023 Report by: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget Monitoring 2023/2024 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 2023 to 14 July 2023. [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s): [recs] (1) that the break-even position on the General Fund Revenue Account at 14 July 2023, (section 4 and Appendix 1), be noted; and (2) that the breakeven position on the Housing Revenue Account at 14 July 2023 (section 5 and Appendix 2 of the report), be noted. 3. Background 3.1. The Revenue reports attached provide detail on the most recent report considered at the Executive Committee on 16 August 2023. 3.2. Section 4 of this overview report will summarise the 2023/2024 position for the Council’s General Fund Revenue Account to 14 July 2023, and section 5, the position on the Housing Revenue Account for the same period. 4. 2023/2024 General Services 4.1. General Services Current Position as at 14 July 2023 As at 14 July 2023, the position on the General Services budget is break-even. The position across Resources is detailed in Appendix 1. 4.2. Children and Families: As previously reported, budget pressures within Children and Families are continuing into 2023/2024 in relation to residential placements, fostering and kinship care, some of which is a legacy from the pandemic. 4.3. As previously advised to Social Work Committee (28 June 2023), there is one-off funding identified totalling £9.2 million, and this is available this financial year to contribute towards these residual Children and Families’ pressures. 4.4. The Social Work Resources position as at 14 July 2023 assumes funding will be available and will be drawn down later in the financial year, as required. The Resource are working towards managing the overall budget pressure in Children and Families by 2024/2025. 9 139
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4.5. Adults and Older People: Within Adults and Older People, the outcome of the Job Evaluation exercise for Home Carers will result in recurring costs of approximately £7 million from 2023/2024. These costs are not included in the IJB budget set for 2023/2024. As at 14 July, costs of £1.9 million have been incurred in relation to the cost of the grade changes. These costs are incurred through the IJB budget. As a consequence of the reporting requirements for these integrated authorities, these costs also appear within the figures included in Appendix 1. This does not show as an overspend in Appendix 1 as there is sufficient budget available at this stage in the financial year to cover the additional costs incurred to date. 4.6. Officers within the IJB are looking to identify solutions. These solutions and an overall recovery plan will be reported to the IJB on 19 September 2023 and, subject to their approval, budgets will be realigned. 5. Housing Revenue Account Position as at 14 July 2023 5.1. As at 14 July 2023, Appendix 2 shows a break-even position against the phased budget on the Housing Revenue Account. 6. Employee Implications 6.1. None. 7. Financial Implications 7.1. As detailed in sections 4 and 5 of the report. 8. Climate Change, Sustainability and Environmental Implications 8.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 9. Other Implications 9.1. The main risk associated with the Council’s Revenue Budget is that there is an overspend. 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. 9.2. 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. 10. Equality Impact Assessment and Consultation Arrangements 10.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and therefore no impact assessment is required. 10.2. There is also no requirement to undertake any consultation in terms of the information contained in this report. Paul Manning Executive Director (Finance and Corporate Resources) 7 August 2023 Link(s) to Council Values/Priorities/Outcomes Accountable, effective, efficient and transparent 140
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Previous References None. List of Background Papers Financial Ledger and budget monitoring results to 14 July 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 141
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Appendix 1 (a) SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 14 July 2023 (No.4) Resource / Committee Annual Budget Annual Forecast Annual Forecast Variance Budget Proportion to 14/07/23 Actual to 14/07/23 Variance to 14/07/23 Departments: £m £m £m £m £m £m Community and Enterprise Resources 129.568 129.568 0.000 32.158 32.158 0.000 Facilities, Waste and Grounds 77.505 77.505 0.000 18.260 18.170 0.090 under Leisure and Culture 23.227 23.227 0.000 5.340 5.340 0.000 Planning and Regulatory 4.966 4.966 0.000 1.385 1.228 0.157 under Environmental and Sustainable Development 4.995 4.995 0.000 0.869 0.846 0.023 under Roads, Transportation and Fleet 18.875 18.875 0.000 6.304 6.574 (0.270) over Education Resources 417.667 417.667 0.000 119.307 119.307 0.000 Education 417.667 417.667 0.000 119.307 119.307 0.000 Finance and Corporate Resources 40.774 40.774 0.000 18.057 18.057 0.000 Finance Services - Strategy 2.118 2.118 0.000 0.949 0.916 0.033 under Finance Services - Transactions 18.397 18.397 0.000 6.087 5.894 0.193 under Audit and Compliance Services 0.374 0.374 0.000 0.169 0.187 (0.018) over Information Technology Services 5.226 5.226 0.000 5.446 5.404 0.042 under Communications and Strategy Services 2.754 2.754 0.000 1.065 1.085 (0.020) over Administration and Licensing Services 4.239 4.239 0.000 1.400 1.480 (0.080) over Personnel Services 7.666 7.666 0.000 2.941 3.091 (0.150) over Housing and Technical Resources 14.176 14.176 0.000 13.441 13.441 0.000 Housing Services 8.464 8.464 0.000 2.721 2.721 0.000 Property Services 5.712 5.712 0.000 10.720 10.720 0.000 Social Work Resources 214.719 214.719 0.000 61.098 61.098 0.000 Performance and Support Services 6.358 6.358 0.000 1.558 1.470 0.088 under Children and Families 37.215 37.215 0.000 11.982 12.107 (0.125) over Adults and Older People 170.058 170.058 0.000 46.996 46.996 0.000 Justice and Substance Misuse 1.088 1.088 0.000 0.562 0.525 0.037 under Joint Boards 2.053 2.053 0.000 0.632 0.632 0.000 818.957 818.957 0.000 244.693 244.693 0.000 Summary Annual Budget Annual Forecast Annual Forecast Variance Budget Proportion to 14/07/23 Actual to 14/07/23 Variance to 14/07/23 £m £m £m £m £m £m Service Departments Total 818.957 818.957 0.000 244.693 244.693 0.000 CFCR 0.012 0.012 0.000 0.000 0.000 0.000 Loan Charges 23.669 23.669 0.000 0.000 0.000 0.000 Corporate Items 2.073 2.073 0.000 0.041 0.041 0.000 Corporate Items (Strategy) 15.211 15.211 0.000 0.000 0.000 0.000 2023/24 Investments – Transfers to Reserves 3.276 3.276 0.000 0.000 0.000 0.000 0.000 Total Expenditure 863.198 863.198 0.000 244.734 244.734 0.000 Council Tax 178.602 178.602 0.000 54.954 54.954 0.000 Less: Council Tax Reduction Scheme (23.278) (23.278) 0.000 (7.162) (7.162) 0.000 Net Council Tax 155.324 155.324 0.000 47.792 47.792 0.000 General Revenue Grant 319.300 319.300 0.000 98.246 98.246 0.000 Non-Domestic Rates 341.536 341.536 0.000 105.088 105.088 0.000 Transfer from Reserves 47.038 47.038 0.000 47.038 47.038 0.000 Total Income 863.198 863.198 0.000 298.164 298.164 0.000 Net Expenditure / (Income) 0.000 0.000 0.000 (53.430) (53.430) 0.000 142
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Appendix 1b SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 14 July 2023 (No.4) Budget Category Annual Budget Annual Forecast Annual Forecast Variance Budget Proportion to 14/07/23 Actual to 14/07/23 Variance to 14/07/23 Service Departments: £m £m £m £m £m £m Expenditure Employee Cost 611.305 611.305 0.000 165.272 165.738 (0.466) over Property Costs 61.080 61.080 0.000 11.040 11.203 (0.163) over Supplies and Services 61.744 61.744 0.000 15.702 16.143 (0.441) over Transport Costs 44.896 44.896 0.000 13.556 14.206 (0.650) over Administration Costs 15.522 15.522 0.000 3.074 3.105 (0.031) over Payments to Other Bodies 73.935 73.935 0.000 24.259 24.197 0.062 under Payments to Contractors 245.026 245.026 0.000 56.634 54.906 1.728 under Transfer Payments 6.248 6.248 0.000 3.485 3.509 (0.024) over Housing Benefits 65.302 65.302 0.000 15.641 15.641 0.000 Financing Charges (controllable) 2.346 2.346 0.000 0.273 0.277 (0.004) over Total 1,187.404 1,187.404 0.000 308.936 308.925 0.011 under Service Departments Total 1,187.404 1,187.404 0.000 308.936 308.925 0.011 under CFCR 0.012 0.012 0.000 0.000 0.000 0.000 Loan Charges 23.669 23.669 0.000 0.000 0.000 0.000 Corporate Items 2.073 2.073 0.000 0.041 0.041 0.000 Corporate Items (Strategy) 15.211 15.211 0.000 0.000 0.000 0.000 2023/24 Investments – Transfers to Reserves 3.276 3.276 0.000 0.000 0.000 0.000 Total Expenditure 1,231.645 1,231.645 0.000 308.977 308.966 0.011 under Income Housing Benefit Subsidy 60.258 60.258 0.000 14.010 14.010 0.000 Other Income 308.189 308.189 0.000 50.233 50.222 (0.011) under rec. Council Tax (Net of Council Tax Reduction Scheme) 155.324 155.324 0.000 47.792 47.792 0.000 General Revenue Grant 319.300 319.300 0.000 98.246 98.246 0.000 Non-Domestic Rates 341.536 341.536 0.000 105.088 105.088 0.000 Transfer from Reserves 47.038 47.038 0.000 47.038 47.038 0.000 Total Income 1,231.645 1,231.645 0.000 362.407 362.396 (0.011) under rec. Net Expenditure / (Income) 0.000 0.000 0.000 (53.430) (53.430) 0.000 143
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Appendix 2 SOUTH LANARKSHIRE COUNCIL Revenue Budget Monitoring Report Period Ended 14 July 2023 (No.4) Housing Revenue Account Annual Budget Forecast for Year Annual Forecast Variance Budget Proportion to 14/07/23 Actual to 14/07/23 Variance to 14/07/23 % Note £m £m £m £m £m £m Employee Costs 14.253 14.253 0.000 3.781 3.816 (0.035) over (0.9%) a Property Costs 50.929 50.929 0.000 10.910 11.259 (0.349) over (3.2%) 1 Supplies & Services 0.433 0.433 0.000 0.159 0.177 (0.018) over (11.3%) Transport & Plant 0.196 0.196 0.000 0.045 0.049 (0.004) over (8.9%) Administration Costs 5.570 5.570 0.000 0.152 0.137 0.015 under 9.9% Payments to Other Bodies 2.974 2.974 0.000 0.634 0.661 (0.027) over (4.3%) Payments to Contractors 0.100 0.100 0.000 0.025 0.025 0.000 - 0.0% Transfer Payments 0.000 0.000 0.000 0.000 0.000 0.000 - 0.0% Financing Charges 27.162 27.162 0.000 5.904 5.904 0.000 - 0.0% Total Controllable Expenditure 101.617 101.617 0.000 21.610 22.028 (0.418) over (1.9%) Total Controllable Income (115.940) (115.940) 0.000 (28.015) (28.113) 0.098 over recovered 0.3% 2, a Transfer to/(from) Balance Sheet (4.907) (4.907) 0.000 (0.377) (0.697) 0.320 over recovered 84.9% 3 Net Controllable Expenditure (19.230) (19.230) 0.000 (6.782) (6.782) 0.000 - 0.0% Add: Non Controllable Budgets Financing Charges 19.230 19.230 0.000 0.000 0.000 0.000 - 0.0% Total Budget 0.000 0.000 0.000 (6.782) (6.782) 0.000 - 0.0% Variance Explanations 1. The net overspend reflects the volume and cost of repairs and maintenance, including additional costs for the internal contractor. There is also an overspend in relation to cleaning charges. 2. The additional income is due to the favourable timing of new build and purchased council housing units being available to rent. 3. The timing impact of the net overspend requires a higher than budgeted transfer from reserves at this time. Virements a. Realignment of Housing Advice and Support Team Establishment Costs. Net £0.000m: (Employee Costs £0.396m); Income £0.396m. 144
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Report Agenda Item Report to: Financial Resources Scrutiny Forum Date of Meeting: 24 August 2023 Report by: Executive Director (Finance and Corporate Resources) Subject: Revenue Budget 2023/2024 - Detailed Resource Analysis 1. Purpose of Report 1.1. The purpose of the report is to: [purpose] update members of the Financial Resources Scrutiny Forum on the Council’s revenue budget for 2023/2024. [1purpose] 2. Recommendation(s) 2.1. The Forum is asked to approve the following recommendation(s): [recs] (1) that the 2023/2024 detailed financial analysis for each of the individual Resources and the Housing Revenue Account, be noted. [1recs] 3. Background 3.1. The individual reports attached provide detailed information on each of the Resource Revenue Budgets for the period to 14 July 2023. The detailed papers cover the General Services and also the Housing Revenue Account. 3.2. The following year-end information is provided for each Resource and the Housing Revenue Account: An Executive Summary showing the top-level position. Details of the most significant variances across Subjective headings and across Services. A line-by-line trend analysis of the total Resource expenditure and income across Subjective headings. 3.3. These are shown in Appendices A to F attached. 4. Employee Implications 4.1. None 5. Financial Implications 5.1. As detailed in each of the individual Resource papers. 6. Climate Change, Sustainability and Environmental Implications 6.1. There are no implications for climate change, sustainability or the environment in terms of the information contained in this report. 10 145
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7. Other Implications 7.1. The main risk associated with the Council’s Revenue Budget is that there is an overspend. The risk has been assessed as low given the detailed budget management applied across the Resources. The risk is managed through four weekly Budget Monitoring Meetings at which any variance is analysed. In addition, the probable outturn exercise ensures early warning for corrective action to be taken where appropriate. 8. Equality Impact Assessment and Consultation Arrangements 8.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and therefore no impact assessment is required. 8.2. There is also no requirement to undertake any consultation in terms of the information contained in this report. Paul Manning Executive Director (Finance and Corporate Resources) 27 July 2023 Link(s) to Council Values/Priorities/Outcomes Accountable, Effective, Efficient and Transparent Previous References None List of Background Papers Revenue Ledger prints to 14 July 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 146
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Appendix A South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 14 July 2023 (No 4) Community and Enterprise Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 4 14/07/23 Over / Under 14/07/23 14/07/23 Service Departments :- £m £m £m £m £m £m Facilities, Waste and Grounds 77.505 77.505 0.000 18.260 18.170 0.090 under Leisure and Culture 23.227 23.227 0.000 5.340 5.340 0.000 Planning and Regulatory Services 4.966 4.966 0.000 1.385 1.228 0.157 under Environmental and Sustainable Devlopment 4.995 4.995 0.000 0.869 0.846 0.023 under Roads, Transportation and Fleet 18.875 18.875 0.000 6.304 6.574 (0.270) over Total Community and Enterprise Resources 129.568 129.568 0.000 32.158 32.158 0.000 10 147
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Community and Enterprise Resources Variance Analysis 2023/24 (Period 4) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 694k under APT&C Basic/Superannuation/NI - 897k under Facilities, Waste and Grounds Services - 420k under Planning and Regulatory Services - 170k under Roads, Transportation and Fleet Services - 294k under The variance is mainly due to vacant posts which are currently being progressed. Overtime - (172k) over Facilities, Waste and Grounds Services - (142k) over Roads, Transportation and Fleet Services - (17k) over The overtime variance is mainly within Grounds due to vehicle checks, verge maintenance works and weekend work at cemeteries and golf courses. There is also an overspend within Waste due to high staff absences and vehicle availability as a result of outstanding vehicle repairs. It is currently offset by underspends in basic pay above due to staff turnover. This variance relates to overtime within Fleet Services due to staff vacancies. 148
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont) Planning and Regulatory Services - (13k) over This variance is due to overtime worked and is offset by vacancies. Additional Pension Costs - (33k) over Facilities, Waste and Grounds Services - (23k) over The overspend relates to the ongoing cost of early retirals. Supplies and Services (60k) over Food Stuffs General - (55k) over Facilities, Waste and Grounds Services - (50k) over The overspend mainly relates to the price increase in the cost of food. Transport and Plant (329k) over Fleet Services - Vehicle Hires - (47k) over Roads, Transportation and Fleet - (47k) over The overspend is mainly due to the timing of the achievement of efficiencies within Fleet. Fleet Services - Repairs - (270k) over Roads, Transportation and Fleet - (270k) over The overspend is mainly due to the timing of the achievement of efficiencies within Fleet. Administration (23k) over Medical Costs - (12k) over Facilities, Waste and Grounds Services - (10k) over The overspend reflects a higher than anticipated level of medical referrals to date. 149
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Subjective Head Variance Subjective line Service / amount Explanation Income (264k) under recovered Sales General - (72k) under recovered Facilities, Waste and Grounds Services - (72k) under recovered The under recovery is due to a decrease of school meals within Facilities Management due to demand. Fees and Charges - General - (105k) under recovered Facilities, Waste and Grounds Services - (29k) under recovered Planning and Regulatory Services - 14k over 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. The over recovery is mainly due to the level of Planning and Building Standards applications income being greater than anticipated. Roads, Transportation and Fleet - (93k) under recovered The under recovery is within Parking where the demand is less than anticipated. Recharges - Departments of the Authority - (81k) under recovered Roads, Transportation and Fleet - (70k) under recovered The current level of income from capital works is lower than anticipated within Roads Construction. * The underlined variances represent new variances since the last report. 150
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023-24 SLC 23/24 2 AMOUNT Under TO DATE TO DATE AMOUNT Under ` ` EMPLOYEE COSTS APT & C BASIC 73,644 419 under 19,189 18,291 898 under APT & C OVERTIME 1,563 (23) over 230 402 (172) over APT & C SUPERANNUATION 12,331 (72) over 3,212 3,292 (80) over APT & C NIC 6,065 29 under 1,582 1,503 79 under TRAVEL AND SUBSISTENCE 74 (1) over 17 15 2 under OTHER EMPLOYEE COSTS 135 (3) over 125 136 (11) over PENSION INCREASES 1,107 (10) over 325 314 11 under ADDITIONAL PENSION COSTS 0 (15) over 0 33 (33) over EMPLOYEE COSTS 94,919 324 under 24,680 23,986 694 under PROPERTY COSTS RATES 944 0 0 0 0 SCOTTISH WATER - UNMETERED CHARGES 25 0 0 0 0 SCOTTISH WATER - METERED CHARGES 102 0 19 19 0 RENT 232 (1) over 19 19 0 SERVICE CHARGE 42 0 9 9 0 FACTORING CHARGES 16 0 13 13 0 PROPERTY INSURANCE 280 0 0 0 0 SECURITY COSTS 44 0 13 13 0 GROUND MAINTENANCE 8 0 0 0 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTORS 10 (3) over 1 3 (2) over LIFE CYCLE MAINTENANCE 0 (4) over 0 4 (4) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTORS 29 (4) over 2 5 (3) over FIXED ELECTRICAL 0 (2) over 0 0 0 ELECTRICITY - CONTRACT 954 0 23 22 1 under GAS 206 1 under 34 31 3 under HEATING OIL 14 0 2 2 0 CLEANING CONTRACT 20 1 under 15 15 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 434 1 under 100 104 (4) over HEALTH & HYGIENE MATERIALS 25 0 7 7 0 REFUSE UPLIFT 404 0 76 76 0 OTHER PROPERTY COSTS 17 2 under 11 17 (6) over PROPERTY COSTS 3,806 (9) over 344 359 (15) over SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 538 (12) over 262 248 14 under COMPUTER EQUIPMENT MAINTENANCE 45 1 under 9 9 0 I.T. EQUIPMENT MAINT-CONTRACT 287 6 under 41 48 (7) over I.T. ELECTRONIC MESSAGING 74 0 1 0 1 under EQUIPMENT, APPARATUS AND TOOLS 937 3 under 190 189 1 under SMALL TOOLS 107 0 1 0 1 under ADAPTATIONS FOR CLIENTS 0 0 0 2 (2) over FURNISHINGS (INCL. CROCKERY & LINEN) 110 0 35 35 0 MATERIALS 7,539 2 under 1,797 1,807 (10) over MATERIALS, APPARATUS AND EQUIPMENT 9 0 0 1 (1) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 0 0 0 FOODSTUFFS - GENERAL 5,015 (7) over 1,398 1,453 (55) over PROTECTIVE CLOTHING & UNIFORMS 186 (1) over 44 47 (3) over LAUNDRY COSTS 10 1 under 3 2 1 under OTHER SUPPLIES AND SERVICES 1,167 21 under 116 114 2 under MAJOR SUPPLY OF ELECTRICAL POWER 1,588 0 3 3 0 OUTSOURCED MAIL 0 0 0 2 (2) over DELIVERY CHARGE 1 0 0 0 0 I- PROCUREMENT ERRORS 0 (20) over 0 0 0 SUPPLIES AND SERVICES 17,615 (6) over 3,900 3,960 (60) over 151
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023-24 SLC 23/24 2 AMOUNT Under TO DATE TO DATE AMOUNT Under ` ` TRANSPORT AND PLANT PURCHASE OF PLANT 228 0 0 7 (7) over FLEET SERVICES - DRIVERS 58 0 0 0 0 FLEET SERVICES - FUEL 3,119 (1) over 1,015 1,016 (1) over FLEET SERVICES - VEHICLE HIRE 1,085 (22) over 399 446 (47) over POOL CAR CHARGES - RENTAL 52 0 17 17 0 POOL CAR CHARGES - FUEL 22 0 2 0 2 under POOL CAR CHARGES - ADDITIONAL COSTS 7 0 0 0 0 OTHER TRANSPORT COSTS 63 1 under 14 16 (2) over TRANSPORT INSURANCE 93 0 15 15 0 LICENCES 491 (2) over 163 167 (4) over FLEET SERVICES - REPAIRS 1,474 (106) over 509 779 (270) over PLANT SERVICES 19 0 1 1 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 4,205 (13) over 1,165 1,179 (14) over FLEET SERVICE CHARGES - PLANT MAINTENANCE 278 0 58 58 0 FLEET SERVICE CHARGES - ASSET MODIFICATION 70 2 under 10 9 1 under FLEET SERVICE CHARGES - LEASING 5,398 (8) over 3,156 3,158 (2) over FLEET SERVICE CHARGES - HIRED VEHICLES 1,151 (3) over 355 353 2 under FLEET SERVICE CHARGES - CONTRACT HIRE 12 0 3 2 1 under FLEET SERVICE CHARGES - ROAD FUND LICENCE 224 2 under 36 37 (1) over FLEET SERVICE CHARGES - FUEL 3,243 5 under 720 716 4 under FLEET SERVICE CHARGES - DRIVERS 102 0 0 0 0 HIRE OF EXTERNAL VEHICLES 76 3 under 9 0 9 under HIRE OF EXTERNAL PLANT 287 0 94 94 0 HIRE OF SKIPS 17 0 5 5 0 TRANSPORT AND PLANT 21,774 (142) over 7,746 8,075 (329) over ADMINISTRATION PRINTING AND STATIONERY 123 (1) over 36 37 (1) over TELEPHONES 105 0 0 0 0 MOBILE PHONES 64 0 1 0 1 under ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 8 0 0 0 0 ADVERTISING - OTHER 75 (1) over 20 20 0 POSTAGES/COURIERS 31 0 12 12 0 MEMBERSHIP FEES/SUBSCRIPTIONS 55 (1) over 12 15 (3) over INSURANCE 260 0 28 28 0 MEDICAL COSTS 5 (6) over 4 16 (12) over LEGAL EXPENSES 2 0 1 3 (2) over HOSPITALITY / CIVIC RECOGNITION 3 0 0 1 (1) over INTERNET AGENCY FEES 23 0 7 7 0 SECURITY UPLIFT FEES 26 0 0 0 0 OTHER ADMIN COSTS 3 (1) over 0 1 (1) over CONFERENCES - MEMBERS (incl associated 0 0 0 3 (3) over TRAINING 2 0 0 1 (1) over ADMINISTRATION 785 (10) over 121 144 (23) over PAYMENT TO OTHER BODIES SPTE: ANNUAL BUS SUBSIDY 1,892 0 946 946 0 SPTE: BUS OTHER 258 0 129 129 0 SPTE: FERRIES 29 0 15 15 0 SPTE: UNDERGROUND 1,318 0 659 659 0 SPTE: OTHER 1,727 0 864 864 0 SPTE: MAINTENANCE OF BUS SHELTERS AND STOPS 131 0 30 30 0 OTHER LOCAL AUTHORITIES 105 0 11 14 (3) over GRANTS TO VOLUNTARY ORGANISATIONS 22 0 0 0 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 39 0 0 0 0 PAYMENTS TO OTHER BODIES 601 0 125 122 3 under EXTERNAL AUDIT FEES 3 0 0 0 0 PAYMENT TO OTHER BODIES 6,125 0 2,779 2,779 0 152
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South Lanarkshire Council REVISED Community and Enterprise Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023-24 SLC 23/24 2 AMOUNT Under TO DATE TO DATE AMOUNT Under ` ` PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 779 2 under 0 0 0 PAYMENT TO LOCAL AUTHORITY CONTRACTOR 302 0 119 119 0 PAYMENT TO PRIVATE CONTRACTOR 44,822 (5) over 11,297 11,298 (1) over PAYMENT TO CONTRACTORS 45,903 (3) over 11,416 11,417 (1) over TRANSFER PAYMENTS CONCESSIONARY FARES 617 0 308 308 0 TRANSFER PAYMENTS 617 0 308 308 0 FINANCING CHARGES LEASING CHARGES - FINANCE 0 0 0 1 (1) over LEASING CHARGES - OPERATIONAL 1 0 0 0 0 I.T. EQUIPMENT LEASING-CONTRACT 184 (2) over 7 8 (1) over FINANCING CHARGES 185 (2) over 7 9 (2) over TOTAL EXPENDITURE 191,729 152 under 51,301 51,037 264 under INCOME MILK SUBSIDIES FROM THE E.U. (37) 0 0 0 0 CONTRIBUTIONS FROM OTHER BODIES (392) 0 (314) (314) 0 SALES - GENERAL (3,978) (37) under rec (825) (753) (72) under rec SALES - DEPARTMENTS OF THE AUTHORITY (120) 0 (74) (74) 0 FEES AND CHARGES - GENERAL (9,246) (94) under rec (2,074) (1,969) (105) under rec FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (7,140) 14 over rec (2,345) (2,349) 4 over rec RENTAL INCOME (18) 0 0 0 0 FLEET SERVICES (11,737) (7) under rec (3,519) (3,505) (14) under rec OTHER INCOME (1,531) 3 over rec (475) (479) 4 over rec RECOVERY FROM CAPITAL (1,333) 0 (27) (27) 0 RECHARGES - DEPARTMENTS OF THE AUTHORITY (26,629) (31) under rec (9,490) (9,409) (81) under rec TOTAL INCOME (62,161) (152) under rec (19,143) (18,879) (264) under rec NET EXPENDITURE 129,568 0 32,158 32,158 0 153
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Appendix B South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 14 July 2023 (No 4) Education Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 4 14/07/23 Over / Under 14/07/23 14/07/23 Service Departments :- £m £m £m £m £m £m Education 417.667 417.667 0.000 119.307 119.307 0.000 Total Education Resources 417.667 417.667 0.000 119.307 119.307 0.000 10 155
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Education Resources Variance Analysis 2023/24 (Period 4) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 197k under APT&C Basic / Superannuation / National Insurance - 224k under Schools - 224k under The underspend mainly relates to Early Years posts and is the result of staff turnover. Transport and Plant (287k) over Pupil Transport - Strathclyde Passenger Transport - (287k) over Schools - (287k) over This is a demand led service and reflects the volume of children requiring mainstream transport to school and increased costs. Payments to Other Bodies (393k) over Independent School Places - (369k) over Schools - (369k) 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. Income 482k over recovered Early Years Fees - 479k over recovered Early Years - 479k 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. 156
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under TO DATE TO DATE AMOUNT Under EMPLOYEE COSTS TEACHERS BASIC 174,259 0 48,370 48,370 0 TEACHERS SUPERANNUATION 39,353 0 11,030 11,030 0 TEACHERS NI 18,002 0 5,529 5,529 0 DAILY TEACHERS BASIC 1,241 0 1,240 1,240 0 DAILY TEACHERS SUPERANNUATION 24 0 24 24 0 DAILY TEACHERS NI 14 0 14 14 0 TEACHERS TRAINING 502 0 60 60 0 APT&C BASIC 69,476 38 under 18,180 18,048 132 under APT&C OVERTIME 4 0 4 4 0 APT&C SUPERANNUATION 12,654 16 under 3,558 3,508 50 under APT&C NIC 4,870 4 under 1,370 1,328 42 under MANUAL BASIC 22 0 22 22 0 MANUAL SUPERANNUATION 4 0 4 4 0 MANUAL NIC 2 0 2 2 0 SESSIONAL WORK 34 0 33 33 0 TRAVEL AND SUBSISTANCE 226 0 51 51 0 OTHER EMPLOYEE COSTS 145 0 83 83 0 PENSION INCREASES 434 1 under 107 107 0 PREMATURE RETIRALS 4,660 0 1,258 1,258 0 ADDITIONAL PENSION COSTS 0 (12) over 0 27 (27) over EMPLOYEE COSTS 325,926 47 under 90,939 90,742 197 under PROPERTY COSTS RATES 15,010 0 0 0 0 SCOTTISH WATER - METERED (DRAINAGE) CHARGES 1,000 0 0 0 0 SCOTTISH WATER - METERED CHARGES 733 0 171 171 0 RENT 266 0 64 64 0 SERVICE CHARGE 39 0 31 31 0 PROPERTY INSURANCE 482 0 1 1 0 SECURITY COSTS 68 0 19 19 0 REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 53 0 8 7 1 under LIFE CYCLE MAINTENANCE 2 0 2 2 0 REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 24 0 24 24 0 ADAPTIONS - INTERNAL CONTRACTORS 95 0 63 63 0 ELECTRICITY - CONTRACT 5,278 0 0 0 0 GAS 4,962 0 522 522 0 HEATING OIL 164 0 14 14 0 SOLID FUEL 171 0 44 44 0 JANITOR SERVICE 104 0 11 11 0 JANITORIAL SUPPLIES 20 0 0 0 0 CLEANING CONTRACT 310 0 102 102 0 CLEANING OUTWITH CONTRACT 8 0 0 0 0 CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 215 0 174 174 0 HEALTH & HYGIENE MATERIALS 45 0 0 0 0 WINDOW CLEANING 4 0 0 0 0 REFUSE UPLIFT 22 0 4 4 0 OTHER PROPERTY COSTS 774 0 60 60 0 OFFICE ACCOM-FACILITIES MANAGEMENT 4 0 4 4 0 ACCOMMODATION RECHARGE TO USERS 882 0 882 882 0 PROPERTY COSTS 30,735 0 2,200 2,199 1 under 157
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under TO DATE TO DATE AMOUNT Under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 105 0 105 105 0 COMPUTER EQUIPMENT RENTAL 1 0 0 0 0 I.T. EQUIPMENT MAINT-CONTRACT 3,092 0 1,287 1,287 0 I.T. ELECTRONIC MESSAGING 36 0 8 8 0 EQUIPMENT, APPARATUS AND TOOLS 62 0 13 13 0 SMALL TOOLS 1 0 1 1 0 AIDS FOR CLIENTS 118 0 41 41 0 ADAPTATIONS FOR CLIENTS 5 0 0 0 0 SUPPLIES FOR CLIENTS 2 0 1 1 0 FURNITURE - OFFICE 11 0 7 7 0 FURNITURE - GENERAL 104 0 21 21 0 FURNISHINGS (INCL. CROCKERY & LINEN) 8 0 7 7 0 MATERIALS 14 0 11 11 0 MATERIALS, APPARATUS AND EQUIPMENT 1,790 0 697 712 (15) over PUPIL EQUITY FUNDING 7,363 0 0 0 0 SAC FUNDING 919 0 0 0 0 LIBRARY/RESOURCE CENTREMATERIALS 79 0 17 17 0 AUDIO VISUAL 18 0 10 10 0 PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 7 0 4 4 0 TV LICENCES - EDUCATION 23 0 1 1 0 FOODSTUFFS - GENERAL 20 0 0 0 0 PROTECTIVE CLOTHING & UNIFORMS 24 0 12 12 0 LAUNDRY COSTS 1 0 0 0 0 OTHER SUPPLIES AND SERVICES 23 0 0 0 0 HEALTH AND SAFETY 150 0 47 47 0 CATERING - CONTRACT 2,700 0 103 103 0 CATERING - OUTWITH CONTRACT 9 0 1 1 0 CATERING - EXTERNAL 6 0 4 4 0 ARTIST FEES / PERFORMING ARTS / ENTERTA 10 0 8 8 0 DELIVERY CHARGE 3 0 3 3 0 SUPPLIES AND SERVICES 16,704 0 2,409 2,424 (15) over TRANSPORT AND PLANT FLEET SERVICES - FUEL 7 0 7 7 0 POOL CAR CHARGES-RENTAL 10 0 10 10 0 OTHER TRANSPORT COSTS 2 0 1 1 0 INSURANCE 3 0 0 0 0 FLEET SERVICE CHARGES - SCHEDULED MAINTENANCE 45 3 under 0 0 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 14 (2) over 7 7 0 FLEET SERVICE CHARGES - LEASING 66 0 39 39 0 FLEET SERVICE CHARGES - HIRED VEHICLES 0 (3) over 0 0 0 FLEET SERVICE CHARGES - ROAD FUND LICENCES/MOT 4 (1) over 1 1 0 FLEET SERVICE CHARGES - FUEL 126 5 under 14 14 0 FLEET SERVICE CHARGES - DRIVERS 1,031 0 24 24 0 FLEET SERVICE CHARGES - BUS ESCORTS 258 0 107 107 0 HIRE OF EXTERNAL VEHICLES 104 0 95 95 0 HIRE OF SKIPS 5 (1) over 3 3 0 EXTERNAL TRANSPORT CONTRACT 5 (1) over 3 3 0 PUPIL TRANSPORT-SPECIAL EDUCATIONAL NEEDS 5,742 0 1,171 1,171 0 PUPIL TRANSPORT-S'CLYDE PASSENGER TRANSPORT 6,083 (90) over 2,291 2,578 (287) over PUPIL TRANSPORT - OTHER 137 0 23 23 0 TRANSPORT AND PLANT 13,642 (90) over 3,796 4,083 (287) over ADMINISTRATION PRINTING AND STATIONERY 360 0 167 167 0 TELEPHONES 231 0 4 1 3 under MOBILE PHONES 7 0 0 0 0 ADVERTISING - OTHER 11 0 0 0 0 POSTAGES/COURIERS 72 0 11 11 0 MEMBERSHIP FEES/SUBSCRIPTIONS 71 0 70 70 0 INSURANCE 76 0 0 0 0 MEDICAL COSTS 6 0 6 6 0 HOSPITALITY / CIVIC RECOGNITION 2 0 2 2 0 SECURITY UPLIFT FEES 2 0 1 1 0 OTHER ADMIN COSTS 2 0 0 0 0 CONFERENCES - OFFICIALS (incl associated costs) 53 4 under 12 0 12 under TRAINING 117 0 99 99 0 ADMINISTRATION 1,010 4 under 372 357 15 under 158
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South Lanarkshire Council REVISED Education Resource - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under TO DATE TO DATE AMOUNT Under PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 0 (1) over 0 0 0 OTHER LOCAL AUTHORITIES 1,431 0 111 137 (26) over SCOTTISH QUALIFICATIONS AUTHORITY 1,563 0 1,563 1,563 0 PAYMENTS TO OTHER BODIES 19,749 0 5,747 5,747 0 INDEPENDENT SCHOOL PLACES 4,507 (200) over 1,365 1,734 (369) over CONTRACT SPEECH THERAPY 678 0 0 0 0 SCHOOL ACTIVITIES 232 0 230 230 0 RESEARCH GRANTS - EDUCATION 43 0 43 43 0 PARENT COUNCILS (PREV.SCHOOL BOARDS) 28 0 9 7 2 under P.E. FACILITIES 97 0 4 4 0 ACTIVITIES PROGRAMME 533 0 52 52 0 COUNSELLING 1,146 0 147 147 0 COPYRIGHT AGREEMENT 211 0 211 211 0 VAT FREE EXCURSIONS - EDUCATION 1 0 0 0 0 PRIVATE INDIVIDUALS - GENERAL 6 0 6 6 0 PAYMENT TO OTHER BODIES 30,225 (201) over 9,488 9,881 (393) over PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 44,115 0 10,881 10,881 0 PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 1 0 1 1 0 PAYMENT TO CONTRACTORS 44,116 0 10,882 10,882 0 TRANSFER PAYMENTS EDUCATION MAINTENANCE ALLOWANCE 279 0 279 279 0 FOOTWEAR & CLOTHING GRANTS 2,273 0 1,461 1,461 0 WORK EXPERIENCE 17 0 0 0 0 CONCESSIONARY FARES 1 0 1 1 0 TRANSFER PAYMENTS 2,570 0 1,741 1,741 0 FINANCING CHARGES LEASING CHARGES - OPERATIONAL 3 0 0 0 0 I.T. EQUIPMENT LEASING - CONTRACT 384 0 69 69 0 FINANCING CHARGES 387 0 69 69 0 TOTAL EXPENDITURE 465,315 (240) over 121,896 122,378 (482) over INCOME GOVERNMENT GRANT - GAELIC EDUCATION (170) 0 (165) (165) 0 GOVERNMENT GRANTS - OTHER EDUCATION GRANTS (42,266) 0 (66) (66) 0 CONTRIBUTIONS FROM OTHER BODIES (3,087) 0 (1,318) (1,318) 0 FEES AND CHARGES - OTHER LOCAL AUTHORITIES (744) 0 0 0 0 PLAYGROUP ACCOMMODATION CHARGE (10) 0 (3) (3) 0 EARLY YEARS FEES (410) 240 over rec (95) (574) 479 over rec RENTAL INCOME (20) 0 (1) (1) 0 COURSE FEES (35) 0 (35) (35) 0 OTHER INCOME (24) 0 (24) (27) 3 over rec ACCOMMODATION INCOME FROM USERS (882) 0 (882) (882) 0 INCOME (47,648) 240 over rec (2,589) (3,071) 482 over rec NET EXPENDITURE 417,667 0 119,307 119,307 0 159
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Appendix C South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 14 July 2023 (No 4) Finance and Corporate Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 4 14/07/23 Over / Under 14/07/23 14/07/23 Service Departments :- £m £m £m £m £m £m Finance Services - Strategy 2.118 2.118 0.000 0.949 0.916 0.033 under Finance Services - Transactions 18.397 18.397 0.000 6.087 5.894 0.193 under Audit and Compliance Services 0.374 0.374 0.000 0.169 0.187 (0.018) over Information Technology Services 5.226 5.226 0.000 5.446 5.404 0.042 under Communications and Strategy Services 2.754 2.754 0.000 1.065 1.085 (0.020) over Administration and Licensing Services 4.239 4.239 0.000 1.400 1.480 (0.080) over Personnel Services 7.666 7.666 0.000 2.941 3.091 (0.150) over Total Finance and Corporate Resources 40.774 40.774 0.000 18.057 18.057 (0.000) 10 161
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Finance and Corporate Resources Variance Analysis 2023/24 (Period 4) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 62k under APT&C Basic / Superannuation / NI - 61k under Finance Services (Transactions) - 191k under The underspend is due to vacant posts within the Service which are being recruited in line with Service requirements. Personnel Services – (139k) over Administration, Legal and Licensing – (76k) over IT Services – 72k under This underspend is in relation to external funding for projects and the impact of phasing. This overspend relates to lower than anticipated staff turnover. This underspend relates to the vacant posts within the service. Supplies and Services (60k) over Computer Equipment Purchase - (24k) over Finance Services (Total Strategy) – (9k) over Finance Services (Transactions) – (14k) over This overspend relates to higher than anticipated spending on computer equipment. This overspend relates to additional fees being prepaid into the current year within Customer Support. 162
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Subjective Head Variance Subjective line Service / amount Explanation Supplies and Services (cont) Computer Equipment Maintenance – (23k) over IT Services – (23k) over This overspend relates to higher than anticipated spend on equipment maintenance. Income 59k over recovered Other Income – 58k over recovered Finance Services (Transactions) – 58k over recovered This over recovery reflects a higher than anticipated number of procurement rebates. * The underlined variances represent new variances since the last report. 163
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under TO DATE TO DATE AMOUNT Under EMPLOYEE COSTS APT & C BASIC 26,656 52 under 7,170 7,138 32 under APT & C OVERTIME 142 (2) over 33 40 (7) over APT & C SUPERANNUATION 5,297 8 under 1,405 1,353 52 under APT & C NIC 2,484 (25) over 662 685 (23) over MANUAL BASIC 15 (3) over 4 10 (6) over MANUAL OVERTIME 0 0 0 1 (1) over TRAVEL AND SUBSISTANCE 23 (1) over 6 7 (1) over OTHER EMPLOYEE COSTS 139 (47) over 37 1 36 under PENSION INCREASES 869 (24) over 233 245 (12) over ADDITIONAL PENSION COSTS 0 0 0 8 (8) over EMPLOYEE COSTS 35,625 (42) over 9,550 9,488 62 under PROPERTY COSTS RATES 42 0 0 0 0 SCOTTISH WATER - METERED CHARGES 3 0 0 0 0 RENT 50 0 5 5 0 SERVICE CHARGE 1 0 0 0 0 PROPERTY INSURANCE 1 0 0 0 0 SECURITY COSTS 8 0 0 11 (11) over REPAIRS & MAINTENANCE - EXTERNAL CONTRATOR 1 0 0 0 0 ELECTRICITY - CONTRACT 22 0 0 0 0 GAS 12 0 0 0 0 FIXTURE & FITTINGS 1,557 0 178 178 0 REFUSE UPLIFT 1 0 0 0 0 OTHER PROPERTY COSTS 2,196 0 0 0 0 PROPERTY COSTS 3,894 0 183 194 (11) over SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 3,763 (7) over 1,950 1,974 (24) over COMPUTER EQUIPMENT MAINTENANCE 2,072 0 2,035 2,058 (23) over I.T. EQUIPMENT MAINT - CONTRACT 581 0 94 99 (5) over I.T. ELECTRONIC MESSAGING 125 0 0 0 0 EQUIPMENT, APPARATUS AND TOOLS 159 (1) over 32 33 (1) over SUPPLIES FOR CLIENTS 219 0 50 50 0 FURNITURE - OFFICE 1 0 1 1 0 MATERIALS 112 0 37 37 0 MATERIALS, APPARATUS AND EQUIPMENT 0 0 0 2 (2) over AUDIO VISUAL 0 0 0 1 (1) over PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 6 0 0 0 0 FOODSTUFFS - GENERAL 26 0 3 3 0 PROTECTIVE CLOTHING & UNIFORMS 4 0 1 1 0 OTHER SUPPLIES AND SERVICES 111 (4) over 31 35 (4) over CATERING - OUTWITH CONTRACT 6 0 0 0 0 OUTSOURCED MAIL 144 0 47 47 0 SUPPLIES AND SERVICES 7,329 (12) over 4,281 4,341 (60) over TRANSPORT AND PLANT POOL CAR CHARGES - RENTAL 23 0 0 0 0 POOL CAR CHARGES - FUEL 5 0 0 0 0 FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 1 0 0 0 0 FLEET SERVICE CHARGES - LEASING 5 0 1 2 (1) over FLEET SERVICE CHARGES - FUEL 1 0 0 0 0 FLEET SERVICE CHARGES - DRIVERS 36 0 0 0 0 TRANSPORT AND PLANT 71 0 1 2 (1) over 164
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under TO DATE TO DATE AMOUNT Under ADMINISTRATION PRINTING AND STATIONERY 534 0 101 102 (1) over TELEPHONES 1,588 0 407 402 5 under MOBILE PHONES 178 0 44 46 (2) over ADVERTISING - RECRUITMENT 18 0 2 2 0 ADVERTISING - OTHER 123 0 22 22 0 POSTAGES/COURIERS 945 0 208 209 (1) over SMS MESSAGING 10 0 1 1 0 MEMBERSHIP FEES/SUBSCRIPTIONS 230 (5) over 12 13 (1) over INSURANCE 140 0 0 0 0 MEDICAL COSTS 135 0 131 131 0 LEGAL EXPENSES 171 (1) over 25 54 (29) over PETTY OUTLAYS (2) 0 0 0 0 HOSPITALITY / CIVIC RECOGNITION 30 0 3 3 0 PAYPOINT AGENCY FEES 70 0 24 24 0 SECURITY UPLIFT FEES 2 0 0 0 0 OTHER ADMIN COSTS 1,108 0 613 613 0 MEMBERS ALLOWANCES 1,840 0 492 492 0 CONFERENCES - MEMBERS (incl associated costs) 9 0 7 7 0 CONFERENCES - OFFICIALS (incl associated costs) 11 0 1 1 0 TRAINING 803 0 196 201 (5) over VOLUNTEERS' EXPENSES 0 (1) over 0 2 (2) over INTERNAL SUPPORT SERVICES ALLOCATION 42 0 0 0 0 ADMINISTRATION 7,985 (7) over 2,289 2,325 (36) over PAYMENT TO OTHER BODIES MANAGEMENT AND TECHNOLOGY TRAINING GRANT 84 0 2 2 0 YOUTH EMPLOYMENT TRAINING INITIATIVE 240 0 55 55 0 GRANTS TO VOLUNTARY ORGANISATIONS 678 0 218 218 0 PAYMENTS TO OTHER BODIES 3,192 0 1,977 1,977 0 EXTERNAL AUDIT FEES 516 0 127 127 0 PRIVATE INDIVIDUALS - GENERAL 1 0 0 0 0 PAYMENT TO OTHER BODIES 4,711 0 2,379 2,379 0 PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 28 (1) over 28 41 (13) over PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 231 0 11 11 0 PAYMENT TO CONTRACTORS 259 (1) over 39 52 (13) over TRANSFER PAYMENTS RENT ALLOWANCE 23,581 0 5,805 5,805 0 RENT REBATES 41,721 0 9,836 9,836 0 TRANSFER PAYMENTS 65,302 0 15,641 15,641 0 FINANCING CHARGES LEASING CHARGES - OPERATIONAL 1 0 0 0 0 I.T. EQUIPMENT LEASING-CONTRACT 1,216 0 181 181 0 FINANCING CHARGES 1,217 0 181 181 0 TOTAL EXPENDITURE 126,393 (62) over 34,544 34,603 (59) over 165
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REVISED Finance & Corporate Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under TO DATE TO DATE AMOUNT Under INCOME STATUTORY ADDITIONS - COST OF COLLECTION (815) 0 0 0 0 RENT REBATES SUBSIDY (37,191) 0 (8,779) (8,779) 0 RENT ALLOWANCE SUBSIDY (23,067) 0 (5,231) (5,231) 0 DWP SUBSIDY (1,170) 0 (372) (372) 0 CONTRIBUTIONS FROM DEVELOPMENT AGENCIES (85) 0 (48) (48) 0 CONTRIBUTIONS FROM OTHER BODIES (705) 0 (70) (70) 0 ESF GRANT (105) 0 0 0 0 SALES - DEPARTMENTS OF THE AUTHORITY (32) 0 0 0 0 FEES AND CHARGES - GENERAL (4,216) 1 over rec (751) (752) 1 under CHARGES TO HEALTH BOARDS (38) 0 0 0 0 FEES AND CHARGES - OTHER BODIES (221) 0 (35) (35) 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (2,581) 0 (689) (689) 0 RENTAL INCOME (2) 0 0 0 0 HOME LOANS REPAYMENTS 0 3 over rec 0 0 0 BIRTH REGISTRATION (18) 0 (4) (4) 0 DEATH REGISTRATION (57) 0 (20) (20) 0 MARRIAGE STATUTORY FEES (120) 0 (36) (36) 0 EXTRACT ISSUE (105) 0 (27) (27) 0 MARRIAGES (54) 0 (14) (14) 0 CITIZENSHIP CEREMONIES (10) 0 (3) (3) 0 OTHER INCOME (8,354) 58 over rec (408) (466) 58 under REALLOCATION OF CENTRAL SUPPORT COSTS (6,623) 0 0 0 0 REALLOCATION OF SUPPORT COSTS (50) 0 0 0 0 INCOME (85,619) 62 over rec (16,487) (16,546) 59 over rec NET EXPENDITURE 40,774 0 18,057 18,057 0 166
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Appendix D South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 14 July 2023 (No 4) Housing and Technical Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 4 14/07/23 Over / Under 14/07/23 14/07/23 Service Departments :- £m £m £m £m £m £m Housing Services 8.464 8.464 0.000 2.721 2.721 0.000 Property Services 5.712 5.712 0.000 10.720 10.720 0.000 Total Housing and Technical Resources 14.176 14.176 0.000 13.441 13.441 0.000 10 167
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Housing and Technical Resources (excl HRA) Variance Analysis 2023/24 (Period 4) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs 418k under APT&C Basic / Overtime / Superannuation / National Insurance - 616k under Property Services - 603k under The variance relates to vacancies which are actively being recruited in line with Service requirements. Manual Basic / Overtime / Superannuation / National Insurance - (181k) over Property Services - (181k) over The variance reflects the current level of trade operatives and overtime required to meet service demands. Property Costs (143k) over Service Charge - (69k) over Property Services - (69k) over The overspend relates to the cost of shopping centre service charges which are not recoverable from tenants. Repairs and Maintenance - Internal /External Contractor – (51k) over Housing Services - (34k) 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. Supplies and Services (318k) over Materials/Stores – (301k) over Property Services – (301k) over Expenditure on materials varies depending on the current workload demands and timing of works on a wide variety of capital and revenue works. 168
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Subjective Head Variance Subjective line Service / amount Explanation Payments to Contractors 445k under Payments to Private Contractors – 493k under Property Services – 493k 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. Income (424k) under recovered Rental Income - (103k) under recovered Property Services - (103k) 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 - (339k) under recovered Property Services - (339k) 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. 169
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 2023/24 AMOUNT Under TO DATE TO DATE AMOUNT Under EMPLOYEE COSTS APT & C BASIC 16,125 96 under 4,245 3,805 440 under APT & C OVERTIME 204 5 under 55 40 15 under APT & C SUPERANNUATION 3,124 23 under 819 717 102 under APT & C NIC 1,673 14 under 440 381 59 under MANUAL BASIC 18,765 (15) over 4,978 5,000 (22) over MANUAL OVERTIME 588 (22) over 156 294 (138) over MANUAL SUPERANNUATION 3,613 (1) over 959 956 3 under MANUAL NIC 1,895 (7) over 503 527 (24) over TRAVEL AND SUBSISTANCE 25 0 - 6 4 2 under OTHER EMPLOYEE COSTS 339 (2) over 131 138 (7) over PENSION INCREASES 602 (13) over 160 160 0 - ADDITIONAL PENSION COSTS 13 (1) over 0 12 (12) over EMPLOYEE COSTS 46,966 77 under 12,452 12,034 418 under PROPERTY COSTS RATES 2,316 9 under 27 0 27 under SCOTTISH WATER - UNMETERED CHARGES 12 1 under 2 0 2 under SCOTTISH WATER - METERED CHARGES 240 (2) over 23 20 3 under RENT 1,836 (3) over 497 500 (3) over SERVICE CHARGE 439 0 - 155 224 (69) over FACTORING CHARGES 9 0 - 0 0 0 - OTHER ACCOMMODATION COSTS 2,274 0 - 1,361 1,336 25 under BED AND BREAKFAST 27 0 - 7 21 (14) over PROPERTY INSURANCE 374 4 under 20 13 7 under SECURITY COSTS 299 5 under 70 55 15 under GROUND MAINTENANCE 52 (1) over 52 53 (1) over GROUNDS MAINTENANCE ADDITIONAL WORKS 10 0 - 2 2 0 - REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 2,796 (13) over 1,592 551 1,041 under LIFE CYCLE MAINTENANCE 600 (1) over 558 1,505 (947) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 390 (2) over 152 297 (145) over HOUSING - RENT FREE ACCOMMODATION 0 (2) over 0 4 (4) over HOUSING - RENT W/O UNLET PERIODS 730 0 - 195 174 21 under HOUSING - RENT W/O BAD PERIODS 778 2 under 60 53 7 under ELECTRICITY - CONTRACT 903 (1) over 240 283 (43) over ELECTRICITY - NON CONTRACT 29 0 - 8 5 3 under GAS 650 (7) over 144 152 (8) over HEATING OIL 11 0 - 1 1 0 - FIXTURE & FITTINGS 891 0 - 260 278 (18) over JANITOR SERVICE 164 12 under 164 152 12 under CLEANING CONTRACT 407 (16) over 377 393 (16) over CLEANING OUTWITH CONTRACT 0 (16) over 0 16 (16) over CLEANING MATERIALS 10 0 - 2 2 0 - WINDOW CLEANING 2 0 - 1 0 1 under PEST CONTROL 6 (2) over 5 5 0 - REFUSE UPLIFT 404 28 under 115 132 (17) over REMOVAL & STORAGE COSTS 52 0 - 14 7 7 under OTHER PROPERTY COSTS 511 (6) over 168 163 5 under OFFICE ACCOM-FACILITIES MANAGEMENT 1,113 (18) over 1,113 1,131 (18) over ACCOMMODATION RECHARGE TO USERS 33 0 - 14 14 0 - PROPERTY COSTS 18,368 (29) over 7,399 7,542 (143) over 170
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 2023/24 AMOUNT Under TO DATE TO DATE AMOUNT Under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 475 11 under 302 342 (40) over COMPUTER EQUIPMENT MAINTENANCE 7 2 under 2 0 2 under I.T. EQUIPMENT MAINT-CONTRACT 223 (8) over 61 39 22 under EQUIPMENT, APPARATUS AND TOOLS 46 3 under 10 2 8 under ADAPTATIONS FOR CLIENTS 500 0 - 78 87 (9) over FURNITURE - OFFICE 0 0 - 0 1 (1) over FURNISHINGS 0 (16) over 0 5 (5) over MATERIALS 12,715 0 - 2,936 3,237 (301) over AUDIO VISUAL 10 0 - 7 7 0 - PUBLICATIONS, JOURNALS, NEWSPAPERS ETC. 2 0 - 0 0 0 - TV LICENCES - EDUCATION 1 0 - 0 0 0 - FOODSTUFFS - GENERAL 2 0 - 0 0 0 - PROTECTIVE CLOTHING & UNIFORMS 44 2 under 10 5 5 under OTHER SUPPLIES AND SERVICES 183 3 under 95 90 5 under HEALTH AND SAFETY 1 0 - 0 0 0 - CATERING - CONTRACT 1 0 - 0 0 0 - OUTSOURCED MAIL 0 (1) over 0 4 (4) over SUPPLIES AND SERVICES 14,210 (4) over 3,501 3,819 (318) over TRANSPORT AND PLANT PURCHASE OF PLANT 125 (6) over 29 41 (12) over FLEET SERVICES - FUEL 0 (1) over 0 1 (1) over FLEET SERVICES - VEHICLE HIRE 42 0 - 11 12 (1) over POOL CAR RECHARGE - RENTAL CHARGE 111 (8) over 11 12 (1) over POOL CAR RECHARGE - FUEL 26 1 under 3 0 3 under POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 - 0 0 0 - OTHER TRANSPORT COSTS 0 0 - 0 1 (1) over TRANSPORT INSURANCE 44 3 under 11 0 11 under LICENCES 0 0 - 0 5 (5) over PLANT SERVICES 7 0 - 2 2 0 - FLEET SERVICE CHARGES VEHICLE MAINTENANCE 329 (5) over 102 113 (11) over FLEET SERVICE CHARGES UNSCHEDULED LABOUR 1 0 - 0 0 0 - FLEET SERVICE CHARGES PLANT MAINTENANCE 7 (1) over 7 7 0 - FLEET SERVICE CHARGES ASSET MODIFICATIONS 15 1 under 0 0 0 - FLEET SERVICE CHARGES LEASING 1,402 0 - 590 636 (46) over FLEET SERVICE CHARGES HIRED VEHICLES 202 5 under 58 48 10 under FLEET SERVICE CHARGES CONTRACT HIRE 49 2 under 5 3 2 under FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 117 (4) over 65 65 0 - FLEET SERVICE CHARGES FUEL 842 (4) over 228 197 31 under HIRE OF EXTERNAL VEHICLES 23 (1) over 6 10 (4) over HIRE OF EXTERNAL PLANT 257 16 under 59 12 47 under HIRE OF SCAFOLDING 1,077 (5) over 226 222 4 under HIRE OF SKIPS 32 (16) over 3 39 (36) over TAXI CHARGES - CONTRACTED 13 (1) over 3 3 0 - TAXI CHARGES - AD HOC 0 0 - 0 0 0 - TRANSPORT AND PLANT 4,722 (24) over 1,419 1,429 (10) over ADMINISTRATION PRINTING AND STATIONERY 84 0 - 20 12 8 under TELEPHONES 93 6 under 22 2 20 under MOBILE PHONES 50 2 under 11 3 8 under ADVERTISING - OF COUNCIL SERVICE AVAILABILITY 7 0 - 0 0 0 - ADVERTISING - OTHER 6 0 - 2 0 2 under POSTAGES/COURIERS 21 (2) over 3 7 (4) over MEMBERSHIP FEES/SUBSCRIPTIONS 14 (3) over 3 3 0 - INSURANCE 216 4 under 5 0 5 under MEDICAL COSTS 16 0 - 3 5 (2) over LEGAL EXPENSES 16 (2) over 1 4 (3) over PETTY OUTLAYS 12 1 under 3 7 (4) over HOSPITALITY / CIVIC RECOGNITION 2 0 - 0 0 0 - PAYPOINT AGENCY FEES 0 (4) over 0 4 (4) over OTHER ADMIN COSTS 13 0 - 2 0 2 under TRAINING 0 0 - 0 1 (1) over INTERNAL SUPPORT SERVICES ALLOCATION 457 0 - 0 0 0 - CENTRAL ADMINISTRATION 2,749 0 - 0 0 0 - ADMINISTRATION 3,756 2 under 75 48 27 under 171
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South Lanarkshire Council REVISED Housing & Technical Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 2023/24 AMOUNT Under TO DATE TO DATE AMOUNT Under PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 1,803 3 under 41 33 8 under PAYMENTS TO OTHER BODIES 1,166 0 - 171 171 0 - SUPPORTING PEOPLE INTERNAL PROVIDER 1,201 0 - 373 373 0 - SUPPORTING PEOPLE EXTERNAL PROVIDER 661 0 - 160 155 5 under HOUSING ADMINISTRATION 886 0 - 360 360 0 - ASSISTANCE TO HOME OWNERS 982 0 - 353 362 (9) over PRIVATE INDIVIDUALS - GENERAL 155 (1) over 1 1 0 - PAYMENT TO OTHER BODIES 6,854 2 under 1,459 1,455 4 under PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 18,484 0 - 2,261 1,768 493 under PAYMENT TO EXTERNAL CONSULTANTS 306 (20) over 52 100 (48) over PAYMENT TO CONTRACTORS 18,790 (20) over 2,313 1,868 445 under FINANCING CHARGES I.T. EQUIPMENT LEASING-CONTRACT 152 4 under 8 7 1 under INTEREST ON REVENUE BALANCES 2 0 - 0 0 0 - FINANCING CHARGES 154 4 under 8 7 1 under TOTAL EXPENDITURE 113,820 8 under 28,626 28,202 424 under INCOME CONTRIBUTIONS FROM OTHER BODIES (1,734) 0 - (545) (545) 0 - SALES - DEPARTMENTS OF THE AUTHORITY (460) 0 - 0 0 0 - FEES AND CHARGES - GENERAL (580) 0 - (65) (70) 5 over rec FEES AND CHARGES - DEPARTMENTS OF THE A (48) 0 - 0 0 0 - RENTAL INCOME (4,775) (1) under rec (1,471) (1,368) (103) under rec HOUSE RENTS (6,005) 0 - (1,379) (1,398) 19 over rec OTHER INCOME (2,732) 0 - (638) (632) (6) under rec REALLOCATION OF CENTRAL SUPPORT COSTS (876) 0 - 0 0 0 - REALLOCATION OF SUPPORT COSTS (1,628) 0 - 0 0 0 - RECOVERY FROM CAPITAL (42,648) (322) under rec (7,188) (4,455) (2,733) under rec RECHARGES - DEPARTMENTS OF AUTHORITY (38,059) 315 over rec (3,899) (6,293) 2,394 over rec MANUAL RECHARGES - DEPARTMENTS OF AUTHORITY (99) 0 - 0 0 0 - INCOME (99,644) (8) under rec (15,185) (14,761) (424) under rec NET EXPENDITURE 14,176 0 - 13,441 13,441 0 - 172
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Appendix E Housing and Technical Resources - HRA Variance Analysis 2023/24 (Period 4) Subjective Head Variance Subjective line Service / amount Explanation Property Costs (349k) over Repairs and Maintenance - Internal and External Contractor - (190k) 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. Cleaning Contract - (122k) over HRA This overspend is due to inflationary price increases. Income 418k over recovered House Rents - 109k over recovered HRA The over recovery is due to the timing of new builds which completed ahead of the anticipated profiles. Year End Transfer from the Balance Sheet – 320k over recovered HRA The budget assumes a level of transfer from reserves, due to the current net overspend across the service. This is mainly as a result of the aforementioned recovery of costs from chargeable services. 10 173
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 2 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 2022/23 AMOUNT Under TO DATE TO DATE AMOUNT Under EMPLOYEE COSTS APT & C BASIC 10,946 0 - 2,904 2,935 (31) over APT & C OVERTIME 78 (1) over 21 16 5 under APT & C SUPERANNUATION 1,943 0 - 515 542 (27) over APT & C NIC 1,047 0 - 278 260 18 under TRAVEL AND SUBSISTANCE 28 4 under 7 1 6 under PENSION INCREASES 211 0 - 56 56 0 - ADDITIONAL PENSION COSTS 0 0 - 0 6 (6) over EMPLOYEE COSTS 14,253 3 under 3,781 3,816 (35) over PROPERTY COSTS RATES 105 0 - 0 0 0 - SCOTTISH WATER - UNMETERED CHARGES 4 0 - 1 0 1 under SCOTTISH WATER - METERED CHARGES 8 1 under 2 1 1 under RENT 6 0 - 0 0 0 - SERVICE CHARGE 65 0 - 0 0 0 - OTHER ACCOMMODATION COSTS 31 0 - 0 0 0 - PROPERTY INSURANCE 1,145 0 - 0 0 0 - SECURITY COSTS 55 9 under 0 0 0 - GROUND MAINTENANCE 4,465 0 - 3,614 3,614 0 - REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 35,777 (19) over 5,241 5,398 (157) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 877 0 - 270 303 (33) over HOUSING - RENT FREE ACCOMMODATION 155 (2) over 86 86 0 - HOUSING - RENT W/O UNLET PERIODS 2,445 0 - 752 767 (15) over HOUSING - RENT W/O BAD PERIODS 3,524 0 - 277 277 0 - ASBESTOS 139 1 under 37 30 7 under ELECTRICITY - CONTRACT 1,008 0 - 28 28 0 - GAS 301 (6) over 69 87 (18) over HEATING OIL 54 0 - 13 9 4 under SOLID FUEL 3 0 - 1 0 1 under FIXTURE & FITTINGS 58 0 - 44 44 0 - JANITOR SERVICE 74 0 - 23 30 (7) over CLEANING CONTRACT 384 0 - 384 506 (122) over CLEANING MATERIALS 60 3 under 8 8 0 - WINDOW CLEANING 16 0 - 4 2 2 under PEST CONTROL 122 (4) over 43 43 0 - REFUSE UPLIFT 0 (3) over 0 11 (11) over REMOVAL & STORAGE COSTS 14 (1) over 4 5 (1) over OTHER PROPERTY COSTS 34 (2) over 9 10 (1) over PROPERTY COSTS 50,929 (23) over 10,910 11,259 (349) over SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 253 9 under 129 129 0 - I.T. EQUIPMENT MAINT-CONTRACT 75 19 under 1 1 0 - EQUIPMENT, APPARATUS AND TOOLS 13 0 - 4 3 1 under ADAPTATIONS FOR CLIENTS 0 (15) over 0 0 0 - FURNITURE - OFFICE 10 (1) over 3 2 1 under MATERIALS 0 (15) over 0 0 0 - MATERIALS, APPARATUS AND EQUIPMENT 0 0 - 0 1 (1) over FOODSTUFFS - GENERAL 6 (13) over 2 17 (15) over PROTECTIVE CLOTHING & UNIFORMS 12 (1) over 3 2 1 under LAUNDRY COSTS 16 (2) over 4 8 (4) over OTHER SUPPLIES AND SERVICES 33 4 under 9 13 (4) over HEALTH AND SAFETY 15 2 under 4 1 3 under OUTSOURCED MAIL 0 (5) over 0 0 0 - SUPPLIES AND SERVICES 433 (18) over 159 177 (18) over 174
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 2 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 2022/23 AMOUNT Under TO DATE TO DATE AMOUNT Under TRANSPORT AND PLANT POOL CAR RECHARGE - RENTAL CHARGE 26 2 under 6 6 0 - POOL CAR RECHARGE - FUEL 6 0 - 1 0 1 under POOL CAR RECHARGE - ADDITIONAL CHARGES 1 0 - 0 0 0 - FLEET SERVICE CHARGES VEHICLE MAINTENANCE 23 0 - 5 4 1 under FLEET SERVICE CHARGES LEASING 72 (1) over 17 30 (13) over FLEET SERVICE CHARGES HIRED VEHICLES 34 3 under 8 0 8 under FLEET SERVICE CHARGES CONTRACT HIRE 0 0 - 0 1 (1) over FLEET SERVICE CHARGES ROAD FUND LICENCES/MOT 8 0 - 2 1 1 under FLEET SERVICE CHARGES FUEL 22 1 under 5 7 (2) over STORAGE 4 0 - 1 0 1 under TRANSPORT AND PLANT 196 5 under 45 49 (4) over ADMINISTRATION PRINTING AND STATIONERY 61 (6) over 32 32 0 - BULK PRINTING 52 4 under 0 0 0 - TELEPHONES 73 3 under 17 4 13 under MOBILE PHONES 27 2 under 6 0 6 under ADVERTISING - OTHER 12 1 under 3 0 3 under POSTAGES/COURIERS 132 10 under 44 44 0 - SMS MESSAGING 0 0 - 0 4 (4) over MEMBERSHIP FEES/SUBSCRIPTIONS 38 4 under 10 17 (7) over MEDICAL COSTS 25 (1) over 7 7 0 - LEGAL EXPENSES 61 1 under 15 7 8 under PETTY OUTLAYS 4 0 - 1 0 1 under HOSPITALITY / CIVIC RECOGNITION 0 (4) over 0 4 (4) over GIRO BANK AGENCY FEES 9 2 under 3 0 3 under PAYPOINT AGENCY FEES 28 2 under 6 7 (1) over INTERNET AGENCY FEES 6 1 under 2 0 2 under OTHER ADMIN COSTS 15 (2) over 4 11 (7) over CONFERENCES - OFFICIALS 7 1 under 2 0 2 under INTERNAL SUPPORT SERVICES ALLOCATION 5,020 0 - 0 0 0 - ADMINISTRATION 5,570 18 under 152 137 15 under PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 2,909 0 - 601 601 0 - GRANTS TO VOLUNTARY ORGANISATIONS 2 0 - 0 0 0 - PAYMENTS TO VOLUNTARY ORGANISATIONS 31 0 - 1 1 0 - PAYMENTS TO OTHER BODIES 32 0 - 32 43 (11) over PRIVATE INDIVIDUALS - GENERAL 0 0 - 0 16 (16) over PAYMENT TO OTHER BODIES 2,974 0 - 634 661 (27) over PAYMENT TO CONTRACTORS PAYMENT TO PRIVATE CONTRACTOR 80 0 - 20 20 0 - PAYMENT TO EXTERNAL CONSULTANTS 20 0 - 5 5 0 - PAYMENT TO CONTRACTORS 100 0 - 25 25 0 - FINANCING CHARGES INTEREST-DEBT CHARGES 19,230 0 - 0 0 0 - I.T. EQUIPMENT LEASING-CONTRACT 67 0 - 2 2 0 - CFCR 27,162 0 - 5,902 5,902 0 - INTEREST ON REVENUE BALANCES (67) 0 - 0 0 0 - FINANCING CHARGES 46,392 0 - 5,904 5,904 0 - TOTAL EXPENDITURE 120,847 (15) over 21,610 22,028 (418) over 175
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South Lanarkshire Council REVISED Housing & Technical Resources - HRA ANNUAL PERIOD 2 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/24 2022/23 AMOUNT Under TO DATE TO DATE AMOUNT Under INCOME SALES - DEPARTMENTS OF THE AUTHORITY (885) 0 - (360) (360) 0 - FEES AND CHARGES - GENERAL (4,547) 0 - (450) (450) 0 - RENTAL INCOME (449) 0 - 0 0 0 - HOUSE RENTS (104,668) 0 - (26,167) (26,276) 109 over rec LOCK UP RENTS (2,679) 0 - (670) (659) (11) under rec INSURANCE RECOVERIES (250) 0 - 0 0 0 - OTHER INCOME (1,745) 0 - (368) (368) 0 - REALLOCATION OF SUPPORT COSTS (717) 0 - 0 0 0 - YEAR END T/FER TO BALANCE SHEET (4,907) 15 over rec (377) (697) 320 over rec INCOME (120,847) 15 over rec (28,392) (28,810) 418 over rec NET EXPENDITURE 0 0 - (6,782) (6,782) 0 - 176
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Appendix F South Lanarkshire Council Revenue Budget Monitoring Statement Period Ended 14 July 2023 (No 4) Social Work Resources Committee Annual Forecast Annual Budget Actual Variance Budget for Year Forecast Proportion to Period 4 14/07/23 Over / Under 14/07/23 14/07/23 Service Departments :- £m £m £m £m £m £m Performance and Support Services 6.358 6.358 0.000 1.558 1.470 0.088 under Children and Families 37.215 37.215 0.000 11.982 12.107 (0.125) over Adults and Older People 170.058 170.058 0.000 46.996 46.996 0.000 Justice and Substance Misuse 1.088 1.088 0.000 0.562 0.525 0.037 under Total Social Work Resources 214.719 214.719 0.000 61.098 61.098 0.000 10 177
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Social Work Resources Variance Analysis 2023/24 (Period 4) Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (1,837k) over Admin & Clerical Staff – 221k under Managerial Support Specialist Staff - (182k) over Performance and Support – 77k under Adult and Older People – 103k under Adults and Older People - (196k) over All admin underspends are due to staff vacancies in the process of being filled. This underspend is within homecare in respect of Scheduling assistant vacancies. Recruitment is progressing. The overspend is a result of turnover being less than anticipated to date and overtime spend to cover the scheduling assistant vacancies in Homecare. Basic Grade Social Workers - 359k under Children and Families - 206k under Adult and Older People – 84k under This is a result of vacancies which are actively being recruited. This underspend relates to vacancies which are actively being recruited. Care Staff– (71k) over Children and Families – (107k) over The overspend relates packages of care which required additional support. Overtime payments were also made to cover for 178
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Subjective Head Variance Subjective line Service / amount Explanation Employee Costs (cont) Home Carers – (2,074k) over Adults and Older People - 164k under Adults and Older People – (2,074k) over sickness and vacancies. The underspend is a result of vacancies which are actively being recruited. This overspend to date relates to the increase in grade resulting from the job evaluation for Home Carers. Payment to Other Bodies 451k under Payments to Voluntary Organisations - 493k under Social Work - Foster Parents – (57k) over Adults and Older People - 494k under Children and Families - (57k) over This is a non-recurring underspend remaining from the Carers Act Funding. This overspend is a result of the continuing requirement for children’s foster placements. Payment to Contractors 1,297k under Payment to Private Contractor – Default – 103k under Long Term Care – 1,395k under Adult and Older People – 103k under Children and Families - (155k) over This underspend is attributable to commissioning savings. This overspend is a result of the continuing requirement for children’s residential external school placements. 179
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Subjective Head Variance Subjective line Service / amount Explanation Payment to Contractors (cont) CET Allocation - Home Care - (167k) over Payment to Private Contractor – Respite – 85k under Adult and Older People – 1,550k under Adult and Older People - (167k) over Adult and Older People - 85k under This underspend relates to Care homes based on current commitments. This overspend reflects the current demand for the external home care service. This underspend reflects the current demand for respite services. Income 136k over recovered. Fees and Charges General – 125k over recovered Adult and Older People – 125k over recovered This is a non-recurring recovery of funding from service users in respect of Direct Payments that have not been fully utilised. * The underlined variances represent new variances since the last report. 180
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under TO DATE TO DATE AMOUNT Under EMPLOYEE COSTS ADMIN & CLERICAL STAFF - APT&C BASIC 5,414 104 under 1,436 1,214 222 under ADMIN & CLERICAL STAFF - APT&C OVERTIME 0 (6) over 0 29 (29) over ADMIN & CLERICAL STAFF - APT&C SUPERANNUATION 948 14 under 252 224 28 under ADMIN & CLERICAL STAFF - APT&C NIC 347 1 under 92 92 0 MANAGERIAL SUPPORT SPECIALIST STAFF BASIC 24,327 (24) over 6,029 5,953 76 under MANAGERIAL SUPPORT SPECIALIST STAFF OVERTIME 48 (90) over 11 225 (214) over MANAGERIAL SUPPORT SPECIALIST STAFF SUPERANNUATION 3,938 (12) over 1,105 1,115 (10) over MANAGERIAL SUPPORT SPECIALIST STAFF NIC 2,190 (24) over 614 648 (34) over BASIC GRADE SOCIAL WORKERS BASIC 11,232 123 under 3,059 2,750 309 under BASIC GRADE SOCIAL WORKERS OVERTIME 42 (9) over 8 25 (17) over BASIC GRADE SOCIAL WORKERS SUPERANNUATION 2,100 13 under 558 520 38 under BASIC GRADE SOCIAL WORKERS NIC 1,207 11 under 320 291 29 under HOSPITAL SOCIAL WORKERS BASIC 423 (13) over 112 137 (25) over HOSPITAL SOCIAL WORKERS OVERTIME 0 (3) over 0 7 (7) over HOSPITAL SOCIAL WORKERS SUPERANNUATION 82 (1) over 22 24 (2) over HOSPITAL SOCIAL WORKERS NIC 42 (2) over 11 15 (4) over INSTRUCTORS BASIC 1,297 4 under 320 320 0 INSTRUCTORS SUPERANNUATION 215 (1) over 57 59 (2) over INSTRUCTORS NIC 113 1 under 30 28 2 under CARE STAFF - APT&C BASIC 18,217 54 under 4,851 4,697 154 under CARE STAFF - APT&C OVERTIME 704 (27) over 161 310 (149) over CARE STAFF - APT&C SUPERANNUATION 3,121 (10) over 828 856 (28) over CARE STAFF - APT&C NIC 1,536 (16) over 407 455 (48) over HOME CARERS BASIC 21,744 133 under 5,363 6,734 (1,371) over HOME CARERS OVERTIME 1,530 (109) over 284 454 (170) over HOME CARERS SUPERANNUATION 4,093 45 under 942 1,222 (280) over HOME CARERS NIC 1,928 (1) over 432 685 (253) over TRAVEL AND SUBSISTENCE 373 (16) over 58 78 (20) over OTHER EMPLOYEE COSTS 330 11 under 180 210 (30) over PENSION INCREASES 328 (4) over 109 100 9 under ADDITIONAL PENSION COSTS 0 (3) over 0 11 (11) over EMPLOYEE COSTS 107,869 143 under 27,651 29,488 (1,837) over PROPERTY COSTS RATES 363 0 0 0 0 SCOTTISH WATER - UNMETERED CHARGES 44 2 under 3 0 3 under SCOTTISH WATER - METERED CHARGES 163 0 5 5 0 RENT 498 2 under 182 176 6 under PROPERTY INSURANCE 249 0 0 0 0 SECURITY COSTS 3 0 3 1 2 under GROUND MAINTENANCE 3 0 1 0 1 under REPAIRS & MAINTENANCE - INTERNAL CONTRACTOR 0 (5) over 0 6 (6) over REPAIRS & MAINTENANCE - EXTERNAL CONTRACTOR 63 (6) over 8 22 (14) over ELECTRICITY - CONTRACT 869 5 under 93 93 0 ELECTRICITY - NON CONTRACT 0 0 0 69 (69) over GAS 1,089 2 under 142 72 70 under CLEANING CONTRACT 357 3 under 334 325 9 under CLEANING AND JANITORIAL SUPPLIES AND EQUIPMENT 263 (6) over 61 46 15 under HEALTH & HYGIENE MATERIALS 25 (17) over 11 37 (26) over WINDOW CLEANING 11 (2) over 3 4 (1) over PEST CONTROL 1 0 0 0 0 REFUSE UPLIFT 38 2 under 7 7 0 REMOVAL & STORAGE COSTS 5 0 0 0 0 OTHER PROPERTY COSTS 233 24 under 61 46 15 under PROPERTY COSTS 4,277 4 under 914 909 5 under 181
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under TO DATE TO DATE AMOUNT Under SUPPLIES AND SERVICES COMPUTER EQUIPMENT PURCHASE 704 (1) over 102 111 (9) over COMPUTER EQUIPMENT MAINTENANCE 54 2 under 2 0 2 under I.T. EQUIPMENT MAINT-CONTRACT 237 2 under 7 5 2 under I.T. ELECTRONIC MESSAGING 240 5 under 1 0 1 under EQUIPMENT, APPARATUS AND TOOLS 131 6 under 28 12 16 under SMALL TOOLS 2 0 1 1 0 AIDS & ADAPTIONS 2,493 (3) over 675 673 2 under SUPPLIES FOR CLIENTS 402 (1) over 143 130 13 under FURNITURE - OFFICE 1 (25) over 0 27 (27) over FURNITURE - GENERAL 15 (1) over 15 18 (3) over FURNISHINGS (INCL. CROCKERY & LINEN) 18 (1) over 11 4 7 under MATERIALS 10 0 2 2 0 WILDLIFE AND FLORA 0 (1) over 0 1 (1) over MATERIALS, APPARATUS AND EQUIPMENT 0 (4) over 0 8 (8) over PROVISIONS - GENERAL 179 0 42 36 6 under FOOD PURCHASES WITHIN CONTRACT SERVICE 459 2 under 139 150 (11) over BEVERAGES 56 0 13 13 0 SCHOOL MILK 32 (1) over 9 10 (1) over PROTECTIVE CLOTHING & UNIFORMS 191 8 under 43 56 (13) over LAUNDRY COSTS 6 (1) over 1 3 (2) over OTHER SUPPLIES AND SERVICES 52 0 12 8 4 under CATERING - CONTRACT 434 0 338 326 12 under CATERING - OUTWITH CONTRACT 112 2 under 27 5 22 under SUPPLIES AND SERVICES 5,828 (12) over 1,611 1,599 12 under TRANSPORT AND PLANT FLEET SERVICES - FUEL 0 0 0 1 (1) over POOL CAR CHARGES-RENTAL 124 (37) over 46 51 (5) over POOL CAR CHARGES-FUEL 43 4 under 7 2 5 under POOL CAR CHARGES-ADDITIONAL COSTS 8 1 under 2 0 2 under OTHER TRANSPORT COSTS 791 0 152 166 (14) over INSURANCE 24 0 0 0 0 LICENCES 0 0 0 1 (1) over FLEET SERVICE CHARGES - VEHICLE MAINTENANCE 69 (3) over 21 28 (7) over FLEET SERVICE CHARGES - ASSET MODIFICATIONS 0 0 0 1 (1) over FLEET SERVICE CHARGES - LEASING 400 (2) over 261 277 (16) over FLEET SERVICE CHARGES - HIRED VEHICLES 32 (1) over 12 6 6 under FLEET SERVICE CHARGES - CONTRACT HIRE 7 0 0 0 0 FLEET SERVICE CHARGES - ROAD FUND LICENCES/MOT 28 0 11 7 4 under FLEET SERVICE CHARGES - FUEL 359 7 under 78 72 6 under FLEET SERVICE CHARGES - DRIVERS 2,785 0 0 0 0 HIRE OF EXTERNAL VEHICLES 7 1 under 2 0 2 under HIRE OF EXTERNAL PLANT 0 0 0 2 (2) over PUPIL TRANSPORT - OTHER 10 (2) over 2 3 (1) over TRANSPORT AND PLANT 4,687 (32) over 594 617 (23) over ADMINISTRATION PRINTING AND STATIONERY 104 (1) over 24 30 (6) over TELEPHONES 207 2 under 44 41 3 under MOBILE PHONES 631 4 under 9 1 8 under ADVERTISING - RECRUITMENT 4 0 0 0 0 ADVERTISING - OTHER 22 0 1 0 1 under POSTAGES/COURIERS 54 (2) over 13 14 (1) over MEMBERSHIP FEES/SUBSCRIPTIONS 44 0 12 10 2 under INSURANCE 70 0 0 0 0 MEDICAL COSTS 26 (9) over 6 23 (17) over LEGAL EXPENSES 297 4 under 92 93 (1) over HOSPITALITY / CIVIC RECOGNITION 1 0 1 4 (3) over OTHER ADMIN COSTS 72 0 12 11 1 under CONFERENCES - OFFICIALS (incl associated costs) 4 0 0 0 0 TRAINING 40 (1) over 3 4 (1) over INTERNAL SUPPORT SERVICES ALLOCATION 410 0 0 0 0 ADMINISTRATION 1,986 (3) over 217 231 (14) over 182
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South Lanarkshire Council REVISED Social Work Resources - Total ANNUAL PERIOD 2 PERIOD 4 PERIOD 4 PERIOD 4 BUDGET VARIANCE Over/ ESTIMATE ACTUAL VARIANCE Over/ Expenditure / Income Variance Trends 2023/2024 SLC 23/24 2 AMOUNT Under TO DATE TO DATE AMOUNT Under PAYMENT TO OTHER BODIES OTHER COMMITTEES OF THE AUTHORITY 15 1 under 15 15 0 OTHER LOCAL AUTHORITIES 30 (1) over 0 1 (1) over GRANTS TO VOLUNTARY ORGANISATIONS 23 0 12 12 0 PAYMENTS TO VOLUNTARY ORGANISATIONS 2,950 137 under 1,571 1,078 493 under PAYMENTS TO OTHER BODIES 2,299 1 under 390 375 15 under PAYMENTS TO HEALTH BOARD 1,458 0 3 3 0 PRIVATE INDIVIDUALS - GENERAL 953 (2) over 315 267 48 under SOCIAL WORK - FOSTER PARENTS 5,532 0 1,753 1,810 (57) over SOCIAL WORK - FOSTER PARENTS DISCRETIONARY PAYMENTS 94 1 under 22 21 1 under SOCIAL WORK - ADOPTION ALLOWANCES 650 0 382 382 0 DIRECT PAYMENTS 10,021 (39) over 3,059 3,107 (48) over PAYMENT TO OTHER BODIES 24,025 98 under 7,522 7,071 451 under PAYMENT TO CONTRACTORS PAYMENT TO TRADING SERVICES CONTRACTOR 0 0 0 2 (2) over PAYMENT TO PRIVATE CONTRACTOR - DEFAULT 1,414 (1) over 396 293 103 under PAYMENT TO PRIVATE CONTRACTOR - LONG TERM CARE 64,458 (44) over 20,938 19,543 1,395 under PAYMENT TO PRIVATE CONTRACTOR - CET ALLOCATION - HOME CARE 32,897 (100) over 4,311 4,478 (167) over PAYMENT TO PRIVATE CONTRACTOR - RESPITE 2,685 0 282 197 85 under PAYMENT TO PRIVATE CONTRACTOR - DAY CARE 1,105 0 141 141 0 PAYMENT TO PRIVATE CONTRACTOR - HOME SUPPORT 22,252 (20) over 3,419 3,454 (35) over PAYMENT TO PRIVATE CONTRACTOR - FREE PERSONAL NURSING CARE 7,539 1 under 1,566 1,564 2 under PAYMENT TO PRIVATE CONTRACTOR - RESPITE AWAIT' LONG TERM CARE 0 0 0 23 (23) over PAYMENT TO PRIVATE CONTRACTOR - DAY RELATED ACTIVITIES INCL RESIDENTIAL PLACEMENTS 3,497 10 under 895 930 (35) over PAYMENT TO EXTERNAL CONSULTANTS / PROFESSIONAL SERVICES 111 0 36 34 2 under SLC MANAGED 0 0 0 28 (28) over PAYMENT TO CONTRACTORS 135,958 (154) over 31,984 30,687 1,297 under TRANSFER PAYMENTS DIRECT ASSISTANCE TO PERSONS 2,978 0 1,417 1,443 (26) over SECTION PAYMENTS 83 (2) over 19 17 2 under TRANSFER PAYMENTS 3,061 (2) over 1,436 1,460 (24) over FINANCING CHARGES LEASING CHARGES - FINANCE 1 0 0 0 0 I.T. EQUIPMENT LEASING-CONTRACT 402 (4) over 8 11 (3) over FINANCING CHARGES 403 (4) over 8 11 (3) over TOTAL EXPENDITURE 288,094 38 under 71,937 72,073 (136) over INCOME NON RELEVANT GOVERNMENT GRANT (7,479) (9) under rec (2,034) (2,054) 20 over rec RESOURCE TRANSFER INCOME FROM THE HEALTH BOARD (25,085) 0 (6,271) (6,268) (3) under rec CONTRIBUTIONS FROM OTHER BODIES (7,625) 0 (182) (182) 0 SALES - SALE OF MEALS (14) 0 (3) (1) (2) under rec FEES AND CHARGES - GENERAL (5,320) (23) under rec (2,042) (2,167) 125 over rec FEES AND CHARGES - OTHER LOCAL AUTHORITIES (656) (3) under rec (42) (52) 10 over rec CHARGES TO HEALTH BOARDS (26,298) 0 (234) (234) 0 FEES AND CHARGES - OTHER BODIES (18) 0 0 0 0 FEES AND CHARGES - DEPARTMENTS OF THE AUTHORITY (218) (1) under rec (2) 0 (2) under rec RENTAL INCOME (27) 0 (7) 0 (7) under rec OTHER INCOME (235) (2) under rec (22) (17) (5) under rec REALLOCATION OF SUPPORT COSTS (400) 0 0 0 0 INCOME (73,375) (38) under rec (10,839) (10,975) 136 over rec NET EXPENDITURE 214,719 0 61,098 61,098 0 183
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