Document Pack - Corporate Services Committee 05 02 25 (Bookmarked)
West Dunbartonshire Council · 5 February 2025
Back to Corporate Services Committee — 5 February 2025 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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Agenda Corporate Services Committee Date: Wednesday, 5 February 2025 Time: 14:00 Format: Hybrid Meeting Contact: Scott Kelly, Committee Officer scott.kelly@west-dunbarton.gov.uk committee.admin@west-dunbarton.gov.uk Dear Member Please attend a meeting of the Corporate Services Committee as detailed above. Members will have the option to attend the meeting remotely or in person at the Civic Space, 16 Church Street, Dumbarton. The business is shown on the attached agenda. Yours faithfully PETER HESSETT Chief Executive 1
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Distribution:- Councillor Ian Dickson Councillor Fiona Hennebry Councillor David McBride Councillor James McElhill Councillor Karen Murray Conaghan Councillor Lawrence O’Neill (Vice Chair) Councillor Lauren Oxley Councillor Martin Rooney Councillor William Rooney (Chair) Councillor Gordon Scanlan Councillor Hazel Sorrell Councillor Clare Steel Chief Executive Chief Officers Date of issue: 23 January 2025 Audio Streaming Audio recordings of the meeting (including the attendance or contribution of any party participating or making a contribution) will be published on the Council’s website and the Council’s host’s webcast/audio stream platform. You should be aware that the Council is a Data Controller under the General Data Protection Regulation. Data collected during this audio stream will be retained in accordance with the Council’s Privacy Notice and Retention Schedules including, but not limited to, for the purpose of keeping historical records and making those records available via the Council’s internet site. 2
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CORPORATE SERVICES COMMITTEE WEDNESDAY, 5 FEBRUARY 2025 AGENDA 1 STATEMENT BY CHAIR – AUDIO STREAMING The Chair will be heard in connection with the above. 2 APOLOGIES 3 DECLARATIONS OF INTEREST Members are invited to declare if they have an interest in any of the items of business on this agenda and the reasons for such declarations. 4 RECORDING OF VOTES The Committee is asked to agree that all votes taken during the meeting be caried out by roll call vote to ensure an accurate record. 5 MINUTES OF PREVIOUS MEETING 5 – 8 Submit, for approval as a correct record, the Minutes of Meeting of the Corporate Services Committee held on 6 November 2024. 6 OPEN FORUM The Committee is asked to note that no open forum questions have been submitted by members of the public. 7 VARIATION TO PAY PRESERVATION 9 – 20 Submit report by the Chief Officer – People and Technology presenting options to reduce the pay preservation period and consequent associated costs for the Council. 8/ 3
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8 PEOPLE AND TECHNOLOGY SPEND 2025-26 21 – 33 Submit report by the Chief Officer – People and Technology providing a detailed breakdown of the planned People and Technology spend for both capital and revenue, covering new and existing contracts valued above £10,000 and seeking approval to procure and contract for the requisite goods and services. 9 CYBER INCIDENT RESPONSE PLAN (CIRP) 35 – 69 Submit report by the Chief Officer – People and Technology seeking approval of the new Cyber Incident Response Plan (CIRP). 10 CORPORATE DEBT POLICY 71 – 89 Submit report by the Chief Officer – Resources seeking approval of the revised Corporate Debt Policy. 11 WRITE-OFF OF NATIONAL NON-DOMESTIC RATES 91 – 102 2024/2025 Submit report by the Chief Officer – Resources seeking approval of the write-off of debts in respect of National Non-Domestic Rates (NNDR), which have been deemed as irrecoverable during the financial year 2024/2025. 12 CORPORATE SERVICES REVENUE BUDGETARY 103 – 120 CONTROL REPORT TO 31 OCTOBER 2024 (PERIOD 7) Submit report by the Chief Officer – Resources advising on the performance of the Corporate Services revenue budget for the period to 31 October 2024. 13 CORPORATE SERVICES CAPITAL BUDGETARY 121 – 126 CONTROL REPORT TO 31 OCTOBER 2024 (PERIOD 7) Submit report by the Chief Officer – Resources providing an update on the Corporate Services capital programme to 31 October 2024. 14 REVIEW OF THE DUMBARTON COMMON GOOD FUND 127 – 138 Submit report by the Chief Officer – Resources providing the outcome of a review of the Dumbarton Common Good Fund (DCG) and seeking agreement of a future financial support fund for applicants. 4
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CORPORATE SERVICES COMMITTEE At a Hybrid Meeting of the Corporate Services Committee held in the Civic Space, 16 Church Street, Dumbarton on Wednesday, 6 November 2024 at 2.00 p.m. Present: Provost Karen Murray Conaghan and Councillors Ian Dickson, Fiona Hennebry, David McBride, James McElhill, Michelle McGinty*, Lawrence O’Neill, Lauren Oxley, Martin Rooney, Hazel Sorrell and Clare Steel. *Arrived later in the meeting. Attending: Peter Hessett, Chief Executive; Alan Douglas, Chief Officer – Regulatory and Regeneration (Legal Officer); Amanda Graham, Chief Officer – Citizen, Culture and Facilities; Laurence Slavin, Chief Officer – Resources; Victoria Rogers, Chief Officer – People and Technology; Lauren Crooks, Strategic Communication, Culture & Performance Manager; Michelle Lynn, Assets Co-ordinator; Arun Menon, Business Support Manager; Adrian Gray, Finance Business Partner; Eilidh Paton, Interim Principal Officer, Environmental Health; and Scott Kelly, Committee Officer. Apology: An apology for absence was intimated on behalf of Councillor Gordon Scanlan. Councillor Martin Rooney in the Chair STATEMENT BY CHAIR – AUDIO STREAMING Councillor Rooney, Chair, advised that the meeting was being audio streamed and broadcast live to the internet and would be available for playback. DECLARATIONS OF INTEREST It was noted that there were no declarations of interest in any of the items of business on the agenda. RECORDING OF VOTES The Committee agreed that all votes taken during the meeting would be carried out by roll call vote to ensure an accurate record. ITEM 5 5
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MINUTES OF PREVIOUS MEETING The Minutes of Meeting of the Corporate Services Committee held on 14 August 2024 were submitted and approved as a correct record. MINUTES OF JOINT CONSULTATIVE FORUM The Minutes of Meeting of the Joint Consultative Forum held on 12 September 2024 were submitted and all decisions contained therein were approved. OPEN FORUM The Committee noted that no open forum questions had been submitted by members of the public. Note: Councillor McGinty entered the meeting at this point. CITIZEN, CULTURE AND FACILITIES DELIVERY PLAN – 2024/25 MID-YEAR PROGRESS A report was submitted by the Chief Officer – Citizen, Culture and Facilities setting out the mid-year progress of the Citizen, Culture and Facilities Delivery Plan 2024/25. After discussion and having heard the Chief Officer in further explanation and in answer to Members’ questions, the Committee agreed to note the progress achieved at mid-year. PEOPLE AND TECHNOLOGY DELIVERY PLAN 2024/25 – MID-YEAR PROGRESS A report was submitted by the Chief Officer – People and Technology setting out the mid-year progress of the People and Technology Delivery Plan 2024/25. After discussion and having heard the Chief Officer in further explanation, the Committee agreed to note the progress achieved at mid-year. REGULATORY AND REGENERATION DELIVERY PLAN 2024/25 – MID-YEAR PROGRESS A report was submitted by the Chief Officer – Regulatory and Regeneration setting out the mid-year progress of the Regulatory and Regeneration Delivery Plan 2024/25. 6
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After discussion and having heard the Chief Officer in further explanation and in answer to Members’ questions, the Committee agreed to note the progress achieved at mid-year. RESOURCES DELIVERY PLAN 2024/25 – MID-YEAR PROGRESS A report was submitted by the Chief Officer – Resources setting out the mid-year progress of the Resources Delivery Plan 2024/25. After discussion and having heard the Chief Officer in further explanation, the Committee agreed to note the progress achieved at mid-year. FOOD ENFORCEMENT SERVICE PLAN 2024/25 A report was submitted by the Chief Officer – Regulatory and Regeneration seeking approval of the Food Enforcement Service Plan 2024/25. After discussion and having heard the Interim Principal Officer, Environmental Health and the Chief Officer in further explanation and in answer to Members’ questions, the Committee agreed to approve the Food Enforcement Service Plan 2024/25. PUBLIC HOLIDAY VARIATIONS A report was submitted by the Chief Officer – People and Technology setting out the proposed changes to public holiday allocation for local government and quasi-craft employees. After discussion and having heard the Chief Officer in further explanation and in answer to Members’ questions, the Committee agreed:- (1) to replace the additional four public holidays for pre-2015 quasi-craft employees as detailed in paragraph 4.5 of the report, with additional days transferred to annual leave entitlement; (2) to replace one further public holiday (last Monday in September) for all employee groups, transferring the day to annual leave entitlement; and (3) to authorise the Chief Officer – People and Technology to implement public holiday variations from April 2025. 7
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CORPORATE SERVICES REVENUE – BUDGETARY CONTROL REPORT TO 31 AUGUST 2024 (PERIOD 5) A report was submitted by the Chief Officer – Resources advising on the performance of the Corporate Services revenue budget for the period to 31 August 2024. After discussion and having heard the Chief Officer in further explanation and in answer to a Member’s question, the Committee agreed to note that the revenue account currently showed a projected annual adverse variance of £0.109m (0.30% of the total budget). CORPORATE SERVICES CAPITAL BUDGETARY CONTROL REPORT TO 31 AUGUST 2024 (PERIOD 5) A report was submitted by the Chief Officer – Resources providing an update on the Corporate Services capital programme to 31 August 2024. After discussion and having heard the Chief Officer in further explanation, the Committee agreed:- (1) to note the current position of the 2024/25 capital budget for Corporate Services; (2) to note that the project life total was currently on track; and (3) to note the revised completion date detailed in Appendix 2 to the report. The meeting closed at 2.37 p.m. 8
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WEST DUNBARTONSHIRE COUNCIL Report by Chief Officer – People & Technology Corporate Services Committee – 5 February 2025 ___________________________________________________________________ Subject: Variation to pay preservation 1. Purpose 1.1 The purpose of this report is to present options to reduce the pay preservation period and consequential costs for the Council. 2. Recommendations 2.1 Note the findings of the analysis and approve option 2 to reduce the pay preservation period to 6 months. 3. Background 3.1 The Council currently protects eligible employees' contractual pay for up to 12 months on a cash-conserved basis, subject to satisfying specific criteria as set out in paragraphs 18.1-18.4 of the SWITCH Policy (attached as Appendix 1). 3.2 Data covering a 7-year period (2018/19 to 2023/24) was analysed to assess the potential financial benefit of reducing this period. Set out in this report are options to reduce the level of pay preservation to 9, 6, 3 months or remove altogether. 4. Main Issues 4.1 The Council faces an increased likelihood of pay preservation costs due to reduced opportunities to redeploy displaced employees at their substantive grade because of budgetary pressures and restructuring. 4.2 Analysis of redeployment in 2023/24 revealed 139 employees were successfully redeployed, none requiring pay preservation. However, this is anticipated to change as it becomes increasingly challenging to match employees as availability of equivalent roles diminishes. 4.3 A 7-year period was selected to give a broad and representative sample as numbers fluctuate annually depending on service changes/restructures. The figures have also been modelled on an average number of employees requiring pay preservation, 15 individuals with an average protection cost of £12 per day. ITEM 7 9
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4.4 However, considering the unusually high number of displaced employees last year, and assuming the previous average cost per day £12, the range of days of protection (65-261), the resulting cost avoidance is considerably higher at £108,000-£435,000. While historically, the average number of employees has been low, this is likely change given recent experiences and levels of displacement, so it is important to illustrate this for completeness. If the pay protection period is not amended, there would be no cost avoidance. 4.5 The assessment identified four options for change. The potential cost avoidance is shown for each based upon historic average [1] and last years displaced employee figure [2]: Option 1: Reduce by 3 months to 9 months [1] estimated range of between £11,745 and [2] £108,420 per annum cost avoidance. Option 2: Reduce by 6 months to 6 months [1] estimated range of between £23,490 and [2] £216,840 per annum cost avoidance. Option 3: Reduce by 9 months to 3 months [1] estimated range of between £35,235 and [2] £325,260 per annum cost avoidance. Option 4: Remove 12 months entirely [1] estimated range of between £46,980 and [2] £435,348 per annum cost avoidance. 4.6 While actual cost avoidance depends on future numbers of eligible employees, the data showed that 67% of those impacted were women, compared to a workforce demographic of 73% female and 27% male. Therefore historically, a disproportionate number of men benefited from the protection. 4.7 As set out in paragraph 4.1, the increase in displaced employees can already be seen. To provide context, on 1 April 2023 there were 30 employees on the SWITCH register with a further 109 people added through the year to 31 March 2024. This represents a significant increase from 2022/23, albeit all were matched to roles at the substantive grade therefore no pay preservation was applicable. Despite this success, it is unlikely to be sustainable due to the limited opportunities available for redeployment. 4.8 Any pay preservation offering should be considered in the context of financial prudence and best value, employee retention and morale and service continuity. The recommended option is to reduce the current offering by 6 months to a maximum 6-month period. This would provide a more sustainable level of protection while recognising the financial environment. 10
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5. People Implications 5.1 The changes may impact employee morale and productivity, necessitating robust engagement and communication with trade unions and employees. 5.2 No direct impact on FTE is anticipated other than the reduction in base pay where redeployment to the same grade via the SWITCH policy is not achievable. 6. Financial and Procurement Implications 6.1 Depending on the chosen option, cost avoidance is estimated to range from £11,000 to £47,000 up to £108,000-£435,000 annually (dependent on numbers displaced). 6.2 The cost avoidance element is calculated based on the model below: Options: Pay protection Days Days Cost avoided Average cost per day Average no. of employee p.a. Total cost avoidance Current (12 months) 261 0 £12 15-139 £0 Option 1 - 9 months 196 65 £12 15-139 £11,745 - £108,420 Option 2 - 6 months 131 131 £12 15-139 £23,490 - £216,840 Option 3 - 3 months 65 196 £12 15-139 £35,235 - £325,260 Option 4 - NIL 0 261 £12 15-139 £46,980 - £435,348 7 Risk Analysis 7.1 The risks associated with the proposed changes include: Employee relations - Potential adverse impacts on morale and turnover. Service delivery - Risk of reduced productivity due to policy changes. Financial sustainability – retention of provision beyond budget. Market comparison – retention of a provision that is beyond that offered by other public bodies and therefore may not represent best value. 7.2 Three of the four options retain a level of pay preservation, unlike the position in some councils where it has been removed entirely. 11
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8. Equalities Impact Assessment (EIA) 8.1 A Equality Impact Assessment (EIA No. 1039) highlighted that the proposed changes may disproportionately impact women, who account for most of the workforce and therefore potentially eligible for pay preservation. 8.2 However, the data shows that a disproportionate number of men benefited from pay preservation and this may be due, in part, to highly female populated occupations being subject to protections on the basis of statutory resource levels. 9. Consultation 9.1 The Trade Unions were advised of the option under consideration at the Convenor meeting on 17 December 2024 and the report was shared at the meeting on 21 January 2025. 9.2 Legal compliance and consultation requirements, as the proposed changes fall under the SWITCH Policy and Organisational Change Procedure, will be adhered to. 10. Strategic Assessment 10.1 This proposal aligns with the Council’s strategic objective of delivering efficient and cost-effective services, contributing to its priority of being a “continuously improving Council delivering best value.” Victoria Rogers Chief Officer People & Technology Date: 15 January 2025 Person to contact: Arun Menon, Business Support Manager, Church St, Dumbarton. Tel: 07772593317 Email: arun.menon@west-dunbarton.gov.uk Appendix: 1. Extract from SWITCH Policy 2. EIA # 1039 Background Papers: None Wards Affected: None 12
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APPENDIX 1 – EXTRACT FROM SWITCH POLICY 18 COMPENSATION/PROTECTION OF SALARY 18.1 The aim of the process is to secure a permanent post equal to the employee’s existing rate of pay but this will not always be possible. 18.2 Compensation would only apply where the Council effects the change that results in a lower grade. Where, as a result of organisational change, an employee is matched or redeployed to a post with a lower grade, salary levels will be protected on a cash conservation basis for a period of one year. Cash conservation will be based on salary grade and contractual allowances associated with the former post, but will not include any non-contractual payments. 18.3 To minimise this protection period and to support employees return to their previous grades at the earliest opportunity employees will remain on SWITCH (category 3) and be considered for suitable employment opportunities that arise and will be encouraged and supported to secure employment at their previous level of pay. 18.4 In cases of ill-health, end of fixed term contract and incapability where an employee accepts a lower graded post the grade of the new post will apply. 13
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Assessment No 1039 Owner amenon Resource Transformation Service Budget P and T FirstName Surname Job Title Head Officer Arun Menon Business Support Manager Members Arun Menon and Victoria Rogers (Please note: the word 'policy' is used as shorthand for strategy policy function or financial decision) Policy Title PT08- Reduce pay preservation period The aim, objective, purpose and intended out come of policy The Council currently protects eligible employee’s salary under pay preservation for 12 months, subject to criteria being satisfied. Under this proposal the current level of pay preservation will be reduced to either nine months, six months, three months or indeed remove it altogether. An assessment of the level of impact such a change will have for the organisation and employees was undertaken. Data for the last 7 years* covering periods from 2018-19 until 2023-24 was analysed and this indicated that: • Option 1 – Reducing pay preservation to 9 months could prevent the risk of increased costs by approximately £11,745 p.a. • Option 2 – Reducing pay preservation to 6 months could prevent the risk of increased costs by approximately £23,490 p.a. • Option 3 – Reducing pay preservation to 3 months could prevent the risk of increased costs by approximately £35,235 p.a. • Option 4 – Removing pay preservation altogether could prevent the risk of increased costs by approximately £46,980 p.a. It is difficult to forecast the cost reduction for the Council in future years as it depends on the number of employees eligible for pay preservation. The data assessment also indicated that, in that 7 year timeframe, the breakdown of impacted employees was 67% females and 33% males. This is disproportionately more advantageous to men as the overall demographic is 71% female and 29% male so one should expect the protected numbers to mirror that. Service/Partners/Stakeholders/service users involved in the development and/or implementation of policy. Chief Officers, Strategic HR Does the proposals involve the procurement of any goods or services? No If yes please confirm that you have contacted our procurement services to discuss your requirements. No SCREENING You must indicate if there is any relevance to the four areas Duty to eliminate discrimination (E), advance equal opportunities (A) or foster good relations (F) Yes Relevance to Human Rights (HR) No Relevance to Health Impacts (H) No Appendix 2 15
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Relevance to Social Economic Impacts (SE) Yes Who will be affected by this policy? Based on historic data over last 7 years this policy would have a Female (67%) - Male (33%) split. However it will be hard to predict what the likely split between females and males will be going forward but can safely say it is likely to geared towards females staff groups given they are the majority within the council. Who will be/has been involved in the consultation process? Chief Officers, Strategic HR 16
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Please outline any particular need/barriers which equality groups may have in relation to this policy list evidence you are using to support this and whether there is any negative impact on particular groups. Specific group to consider Needs Evidence Impact Age The council has duty of care toward all its workers, and in terms of the Public Sector Equality Duty The Council's age profile confirms that the highest percentage of employees remain clustered in the age groups 50-59. Whilst changes would impact all ages of employees, given the workforce profile those impacted are likely to be older. Cross Cutting It is important to consider how elements may cross cut, It is difficult to predict what grades might be affected, and how this might cross cut with for example sex. Difficult to predict cross cutting impacts. Disability The council has duty of care toward all its workers, and in terms of the Public Sector Equality Duty The Council's disability profile confirms 1.38% of employees have declared a disability. Disabled people are more likely to have extra living costs on average than non disabled people Potential more negative impact on disabled people versus non disabled people Social & Economic Impact The council has duty of care toward all its workers, and in terms of the Public Sector Equality Duty Reduction in anticipated income for some employees may result in disposable income being reduced and having a reduced amount to spend in the economy This policy would have a financial impact on staff where their pay preservations is reduced from 12 months to either 9 months, 6 months, 3 months or remove it altogether. Sex The council has duty of care toward all its workers, and in terms of the Public Sector Equality Duty Workforce profile concludes 71% female and 29% male Based on last 7 years data this policy is disproportionately more advantageous to men as the overall demographic is 71% female and 29% male so one should expect the impacted numbers to mirror that. However it is split as 67% female and 33% male. Reduction in pay preservation would affect more men than women based on past implementation. Gender Reassign Health The council has duty of care toward all its workers, and in terms of the Public Sector Equality Duty Reduction in anticipated income for some employees may contribute towards poor health outcomes. This policy may impact heath of staff if they are adversely impacted by being put on pay preservation and rather than the current 24 months have only 6 months or 3 months. Human Rights 17
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Marriage & Civil Partnership Pregnancy & Maternity Race Religion and Belief Sexual Orientation 18
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Actions 19
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Policy has a negative impact on an equality group,but is still to be implemented, please provide justification for this. The council has a duty to balance the budget. Although this policy may have a negative impact on employees given the socio economic impact assessed above. Based on last 7 years data this policy is disproportionately more advantageous to men as the overall demographic is 71% female and 29% male so one should expect the impacted numbers to mirror that. Will the impact of the policy be monitored and reported on an ongoing bases? No Q7 What is you recommendation for this policy? Intoduce Please provide a meaningful summary of how you have reached the recommendation EIA 1039: This policy would have a financial impact on staff where their pay preservations is reduced from 12 months to either 9 months, 6 months, 3 months or remove it altogether. In terms of sex, the data assessment also indicated that, in that 5 year timeframe, the breakdown of impacted employees was 67% females and 33% males. This is disproportionately more advantageous to men as the current overall demographic is 71% female and 29% male so one should expect the protected numbers to mirror that. It is worthy of note that numbers may well increase over the coming years as more employees are displaced due to the challenging budgetary outlook. The assessment shows potential negative impacts also for disabled and older employees. It is difficult to forecast the cost reduction for the Council in future years as it depends on the number of employees eligible for pay preservation. 20
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WEST DUNBARTONSHIRE COUNCIL Report by Chief Officer – People & Technology Corporate Services Committee: 5th February 2025 ___________________________________________________________________ Subject: People & Technology Spend 2025-26 1. Purpose 1.1 To provide the Committee with a detailed breakdown of the planned People & Technology (P&T) spend for both capital and revenue, covering new and existing contracts valued above £10,000 and to seek approval to procure and contract for the requisite goods and services. 2. Recommendations 2.1 The Committee is asked to: 2.1.1 note the revenue and capital spend detail included in this report. 2.1.2 note the projects to deliver this spend will be included in the 2025-26 People and Technology Delivery Plan currently in development and to be reported to a future meeting of this committee. 2.1.3 note, that where the contract award is less than £213,477 (VAT inclusive), authority is delegated to the Chief Officer – People and Technology in consultation with the Procurement Manager, to instruct the award of contracts for the planned revenue and capital spend detailed in this report to suppliers providing the most economically advantageous offer to the Council. 2.1.4 approve the procurement of and award by the Chief Officer People & Technology in consultation with the Chief Officer Regulatory and Regeneration, of all contracts valued at £213,477 (VAT inclusive) and above subject to the cost being within the approved budget and the tender being in line with normal tender parameters. 2.1.5 approve the revenue spend included in this report including approval to explore and secure multi-year contracts, contracts using framework agreements and/or contracts using dynamic purchasing systems beyond the term of approved budgets where efficiencies and savings can be achieved. 2.1.6 approve the projects specified in Section 3 of this report. ITEM 8 21
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3. Background Revenue 3.1 The Council, delegated to the People & Technology service, has an annual revenue spend of approximately £3,000,000 that covers a range of ICT goods and services, for example corporate and service applications, telephony lines and licences, network connectivity as well as security and application licences. Appendix 1 details estimated spend over £10,000 per managed system/technology. 3.2 The ICT team consults annually with the Corporate Procurement Unit to refine contract strategies. The breakdown includes: 3.2.1 Corporate business applications for the management of processes such as Finance, Housing, Performance and Purchasing. Although the annual maintenance budget for these systems is held by People & Technology (ICT section), the responsibility for the systems and associated contracting lies with the system owners within each service area. The system owners are responsible for granting system access and permissions, data management and security compliance, coordinating upgrades, verifying license and budget requirements, and ensuring the systems continue to meet service strategy and future requirements. ICT assist with licence verification and conduct annual exercises with service areas to verify application use, licence requirements and to identify if there are opportunities to reduce costs. 3.2.2 Infrastructure hardware commodity includes servers, switches, wireless access points, security infrastructure, cabling, telephony infrastructure, storage and multi-function printers and scanners. 3.2.3 Education curriculum software commodity is the responsibility of Education, Learning & Attainment with support from the ICT team. The software may be subject, sector or establishment based. 3.2.4 The end user hardware commodity includes all PCs, laptops, mobile phones, tablets, and Chromebooks across the Council. 3.2.5 The Corporate licenses commodity includes software products such as Microsoft and Adobe, security technologies for scanning, protection, and encryption, as well as device, application, and policy management technologies. The technology is managed by the ICT team on behalf of the Council however licenses can also be purchased by service areas. 3.2.6 Network commodity includes telephony, CCTV, and network lines. Responsibility for this commodity is dispersed across Council services. 3.3 As outlined above, the budget and contracting responsibility for commodities such as curriculum software, telephony, CCTV, and end user device 22
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purchasing are service led. 3.4 While many of the annual maintenance and license payments and arrangements have been in place for several years, the category management approach to procurement provides the opportunity to examine spend to deliver improved and/or collaborative approaches. The aim is to secure improved contracts and deliver cashable and non-cashable benefits as well as improved supplier management practices and monitoring. 3.5 The Council concluded the award of the Multi-Function Device (MFD) national framework contract, and the project is currently in progress and is expected to complete early 2025. This project will deliver revenue savings for the council over a 4-year period. 3.6 In relation to the disposal of obsolete ICT equipment such as laptops and desktop computers, the Council concluded the award of the contract to collect and dispose of equipment in line with The Waste Electrical and Electronic Equipment Regulations (WEEE). Part of the contract will generate income from the sale of equipment disposals. 3.7 Based on experience, the requirements listed below tend to be purchased as cloud services and require additional revenue funding which, consequently, are included in ICT burdens. ICT infrastructure is frequently assessed and upgraded to support the growing demands of the organisation and explore cloud computing options for increased scalability, resilience, flexibility, cost- effectiveness, to identify any savings opportunities and to maximise our current investment. 3.7.1 With increased reliance on technology and digital platforms, local government has become more vulnerable to cyber threats. Safeguarding sensitive council data and ensuring the integrity of our critical systems are paramount. The Council has routinely invested in robust cyber security measures and training to protect our data and employees. Building resilience in the face of evolving threats is essential to maintaining citizens’ trust and to ensure the smooth operation of council services. Whilst it is essential to embrace modern technologies such as Artificial Intelligence, it is also important to consider the impact of AI on cyber security, and where AI can be used to strengthen cyber posture. This will help the Council prepare for the next wave of Cyber Security regulations and compliance. Additional technology improvements will be procured through national frameworks and approval sought via committee where appropriate. 3.7.2 During 2024/25, the service created a highly efficient, productive and resilient digital experience for employees that enables a consistent experience from home, from the office and anywhere in between. The aim was to mirror the office experience from anywhere and this was created by implementing a new remote access solution and replacing the legacy virtual application delivery platform. In addition, desktop applications were installed locally on laptops and 2000 devices were upgraded to the latest version of MS office suite to 23
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enable data, email and calendar integration with Microsoft 365 cloud services i.e., SharePoint, MS Teams and One Drive. The employee digital experience will continue to be modernised during 2025 with upgrades on remaining laptops across the Corporate and Education estates. 3.7.3 The Council’s current Cisco telephony systems are nearing end of life. A new system is currently being researched with the relevant council business areas and industry suppliers; however, this will mean a switch from a traditionally capital funded system with periodic hardware purchases to a revenue based subscription model with reduced capital outlay for handsets and setup. 3.7.4 The Council concluded the award of the Scottish Wide Area Network (SWAN 2.0) Framework contract for BT Communications PLC to provide Managed Wide Area Network Services for the Council. As a SWAN member, the Council are contributing to the overall procurement and contract management costs, and these are included in the ICT capital spend plan. This project is currently progressing well and will deliver fit for future bandwidth capacity to council sites and will be completed by July 2025 3.7.5 The Council joined the Scottish Wide Area Network (SWAN 1.0) in 2018/19 and pricing was agreed to purchase Meraki Wireless licencing and support over a 7-year term. This term is now ending and further licencing will be required from October 2025. 3.7.6 The Council implemented a solution for streamlining the supply teacher booking process in Education which went live in April 2023 and has delivered a range of process benefits around booking and subsequently managing supply teachers. The solution has been extended to corporate services and implemented in Facilities Management with other service areas imminent. The estimated annual spend on this solution is approx. £78,000 which will be managed via a framework. Capital 3.8 The Council continues to make a substantial commitment to improving and securing the ICT infrastructure and processes to support and innovate service delivery transformation through capital investment. 3.9 Table 1 below is an excerpt from the 10-year capital plan as agreed by Council in March 2024 and includes the following recurring ICT capital budget for 2025/26. Table 1 – Existing Agreed ICT 1-Year Capital Plan Capital allocation 2025/26 ICT Security & Resilience Inc. Education Software Licensing Refresh £792,000 ICT Modernisation £677,000 24
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365 Implementation £240,000 Total £1,709,000 3.10 The scope for each project will include some flexibility, allowing for spend on smaller value works via the appropriate procurement route. Where possible and where opportunities arise, officers aim to secure match funding from external sources i.e., Microsoft funding to assist with implementation of Copilot. The investment projects for capital spend are detailed in Table 2 below. ICT will consult with Corporate Procurement unit to ensure the correct procurement route is followed for each spend project. 3.11 Some of the ICT capital spend may have revenue implications and this will be managed through future revenue planning and based on the actual spend. Table 2 – Proposed Projects ICT Capital Spend 2025-26 Description Capital (Est) ICT Security & DR, Resilience £792,000 1. SWAN 1.0 Contract exit cost. 2. SWAN 2.0 Implementation 3. Replace Ageing Infrastructure Hardware 4. Security Compliance remediation 5. Security Resourcing - multi-year consultancy services 6. Internal ICT resource recharges 7. Education software refresh 8. Wi-Fi Technology licensing 9. Telephony system replacement 10. Security Patching Improvements £50,000 £250,000 £100,000 £90,000 £30,000 £84,000 £30,000 £80,000 £60,000 £18,000 ICT Modernisation £677,000 1. Device replacement: a) corporate laptops b) education laptops c) education PC’s 2. Resources to Support a range of corporate projects. £554,000 £162,000 £167,000 £225,000 £123,000 365 Implementation £240,000 1. Resourcing £170,000 2. Securing and implementing SharePoint and One Drive £70,000 Total £1,709,000 3.12 Device replacement: ICT will undertake the annual device review project for PCs, laptops, Chromebooks, and mobile phones that are reaching end of life and or 5-year refresh point as per the ICT Strategy 2023-28. These items are 25
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purchased from nationally agreed frameworks and the overall spend is detailed in Table 2. This year there is insufficient capital budget to replace all education desktop PCs in line with the 5-year refresh programme, it is still the intention to replace a smaller number of PC’s as outlined above in Table 2. In future years ICT will consider reprofiling the device review budget to align with the number of devices requiring replaced year on year. In addition, the council will generate income from the device disposal contract as outlined in paragraph 3.6, any income generated will contribute to the shortfall of replacement education desktop PC’s. On a positive note, the supplier has extended the software on Chromebooks to maximise their lifespan, therefore, no devices are required to be replaced during 25/26. 3.13 Server and Firewall Hardware Replacement: ICT have undertaken a server and firewall replacement project in recent years to refresh ageing hardware and ensure it is up to date, secure and remains in line with technological advances. This project will continue during 2025/26, and hardware is purchased via nationally agreed frameworks with the overall spend detailed in Table 2. 3.14 Microsoft 365: The council has invested heavily in 365 cloud services and have made considerable progress on associated projects throughout 2024/25 with council services migrating to 365 email and initial pilot services migrated to SharePoint and One Drive. The main deliverable in phase 2 is to implement this technology for remaining council services and replace our long-standing use of on-premises file storage used for managing council files and folders. The project will progress from early 2025 alongside supplier delivery via national frameworks. Capital spend for project implementation encompasses supplier delivery, software purchase and resourcing for project management and support. 4. Main Issues Procurement 4.1 Consideration will be given to multi-year contracts, and contracts using framework agreements and/or contracts using dynamic purchasing systems where recurring capital/revenue budget has been approved and where this would deliver efficiencies. Where recurring revenue is approved on a yearly basis, consideration will be given to multi-year contracts, and contracts using framework agreements or contracts using dynamic purchasing systems. The authority sought in Paragraph 2.1, to include the option to enter such multi- year contracts beyond the second year for those items listed in Section 3 and the appendix to this report. 4.2 The contract strategies for each of the revenue and capital projects will continue to be developed on a project-by-project basis and will include consideration of market testing existing collaborative framework or 26
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collaborative purchasing system, running mini competitions, direct awards as well as full tender processes. 4.3 The tendering and contracting process will continue to identify potential future revenue implications for new contracts. Where required these will be included as savings/burdens in future ICT revenue budget estimates considering current revenue spend to offset the budgetary impact. 4.4 Where the value of the contract is £213,477 (VAT inclusive) and above, in the event of the financial or other terms of a tender falling out-with delegated powers, the relevant Chief Officer will submit a report to Council, Corporate Services or Tendering Committees. Reliance on Technology 4.5 There remains a high pace of technological improvements across the council against a background of reduced budgets and resources, and increased threat of cyber-attacks which is increasing pressure on local authorities. 4.6 Therefore, it is critical to continue investment in modern, innovative, and secure technology regardless of the pressures, this investment will ensure continued focus on effective use of technology, support innovation and equip our employees with the digital tools to enhance service delivery and ensure citizens continue to have access to key council services. People & Technology teams can co-create the conditions for the next generation of council services, where real change can be delivered by understanding which technologies meet service areas needs and having the agility to evolve. 4.7 The financial resources to deliver this technology are included in section 3 of this report, such as: data and bandwidth demand increasing – e.g., surge in MS Teams video meetings, critical device updates, data backups and migration to cloud services for telephony and 365 solutions. services exploring and implementing digital transformation. embracing modern technologies e.g., Azure, Power apps, Artificial Intelligence and Automation. software licences e.g., as services move to hosted systems and increased cost of subscription licences. cyber security where increased threats and risk in the security landscape require additional investment. system design improvements where the shift to modern and hybrid working needs reliable, pervasive and secure connectivity. device replacement e.g., as schools aim for a 1:1 device per pupil ratio. 4.8 ICT licensing is increasingly being offered as cloud/hosted subscription-based licensing model and this change of delivery mechanism is driving change to the current funding profile for ICT goods and services. In addition, suppliers are now reducing on premise system support and forcing customers to use 27
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cloud hosted system at increased cost. This change means expenditure is transitioning from a mixture of capital and revenue budgets to a need for a revenue only budget. ICT will continue to collaborate with resources colleagues to monitor this transition and continue to ensure the Council follows a cloud appropriate strategy. 4.9 In recent years there has been no increase in the ICT employee resource to match increasing support demands, indeed the FTE has steadily reduced and was reduced further in 23/24 and will, potentially, be reduced again in 25/26 as part of the council budget exercise. Several short-term temporary appointments have been used and will continue in 25/26 to support specific project-related tasks, ICT will continue to use supplier consultancy for specialist projects and upgrades and the dependency on suppliers may increase as resources continue to reduce. There is a risk that expected service levels may be unsustainable as ICT resourcing levels are considered for reduction as part of Council saving exercises. 4.10 The Council has an ambitious 5-year People First Strategy which encompasses digital, engagement, learning, development, wellbeing, and workforce planning. ICT are aligned and collaborating closely with the councils’ digital team with both teams having established close links with the National Digital Office and other key stakeholders. Ongoing investment in technology and upskilling the workforce to support this is paramount to help transform services and deliver them in modern ways, minimising costs where possible. Digital is the route to delivery of modern efficient self-service services; therefore, investment is essential to ensure future delivery of services to citizens and skills of employees. 4.10.1 Key areas for the coming year will be Microsoft 365, where both teams will work jointly to support services with sound structures and best practice as they migrate to M365 collaboration services (MS Teams, SharePoint and OneDrive). Following this, the Digital team will undertake Fit for Future reviews to ensure teams are prepared and aware of the capacity/capability of this modern technology. 4.10.2 In addition, building on the digital awareness campaign, the ILearn dashboard has been created alongside a quarterly digital theme campaign - ‘Putting People First,’ ‘Turning Data into Diamonds’ and ‘Maximising Tech with Microsoft.’ Work in this area will continue building on these themes to improve capability and create more informed decision making. 4.10.3 Moving forward, both the Digital and ICT Teams will be working hard to create a curious culture, confident with technology with an understanding that digital skills are everyone is and have a focus on the service user. To support this, the Digital team continue to offer service design training, facilitate a Council service design community where the focus is improvements for the end user. Using this approach internally at every opportunity the team are currently undertaking a review of Onboarding where the focus will be on ensuring new 28
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employees understand and value the aims and values of the organisation and have everything the need to succeed. 5. People Implications 5.1 There is the potential for reduction in available resources which may impact the Council’s ability and capacity to deliver spend projects in the timeframe. 5.2 The ICT team has an established review and service/improvement process to ensure resources are allocated to the highest priority work. 5.3 Some of the identified projects are expected to include design, implementation, skills transfer and project consultancy services, and training as specialist knowledge is required when introducing modern technologies, for example, introduction of Microsoft SharePoint. ICT employees will be trained, gain experience, knowledge, and skills during these projects to ensure they can manage and develop the technologies moving forward. 6. Financial and Procurement Implications 6.1 Existing Framework Agreements or Dynamic Purchasing System will be used where they have proven to demonstrate best value and where practical. Revenue budget is in place for all licenses and maintenance spend identified in the Appendix. This, plus an inflationary increase, is included within the draft revenue budget for 2025-26 (subject to Council approval in March 2025). 6.2 The ICT and Corporate Procurement teams engage with service areas when introducing new ICT systems so that technology, procurement, and security issues can be identified during the procurement and evaluation stages and prior to contract signing. This early engagement approach also helps identify potential savings and spend opportunities so that these can be included in future budget processes. 6.3 The cost estimates for capital spend are based on high level research and may vary but will remain within the capital plan due for approval by Council in March 2025 as outlined in Table 2. The projects specified can be scaled up or down. 6.4 All procurement activity conducted by the Council for spend valued from £213,477 (VAT inclusive) is subject to contract strategy. The contract strategy shall include but not be limited to; options appraisals, contract scope, service forward plan, market condition, procurement model and routes – including existing delivery vehicles, roles and responsibilities, risks, issues and opportunities and on-going contract management. Some of the options considered include for example: 7. Risk Analysis 29
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7.1 There is a risk that the capital project actual costs may exceed the capital project estimates as detailed in Table 2. This risk will be mitigated by a range of contract strategy options being explored as well as building scalability into the tender for example reducing the number of devices being replaced or specification of the device. Ongoing regular Budgetary Control Reporting will provide information on any significant adverse variance in cost and mitigating actions available. 7.2 ICT equipment prices continue to increase in the short to medium term due to external factors such as the global economy challenges. In addition, internal factors such as elected members motion to explore alternative procurement routes may also result in increased cost to the Council. Any price increases will impact project spend and volume of devices able to be purchased and this may result in ICT unable to meet our agreed 5-year device refresh strategy. 7.3 Linked to Strategic Risks: SR04 Keeping Abreast of Developments in the Innovative Use of Technology; and SR08 Threat of Cyber Risk ensure visibility and scrutiny through Audit Committee. 8. Equalities Impact Assessment (EIA) 8.1 A full screening has been conducted and there is no impact on any group for any of the technology spend plans. 8.2 The annual device replacement project will continue to include delivery of specialist ICT equipment/adaptations for employees and pupils with additional needs as required. This will also apply where public access devices are being replaced. The procurement process will be conducted in line with the Council’s procurement and equality guidance, and implementation planning will consider equality issues. 9. Environmental Sustainability 9.1 ICT is committed to sustainable technology to lessen energy consumption, carbon emissions, enhance resource management, and decrease the amount of technology waste produced. In accordance with council contract strategy development and the Scottish Government Sustainability toolkit, the council will explore sustainability opportunities in all tenders. Contract strategies for individual projects will consider a range of sustainability issues including the environmental implications of ICT equipment and services. 10. Consultation 10.1 Legal, CPU, Education and the Section 95 Officer have been consulted on the content of this paper. It was not necessary to consult with our Trades Union colleagues on this report. However, the Council’s ICT strategy and activity is discussed with the Convenors group where required. 30
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11. Strategic Assessment 11.1 High quality ICT equipment and services contribute to the Council’s 2022-27 strategic objectives to ensure our workforce is resilient and skilled where digital technology supports service delivery for our citizens; and all employees are provided with the technology needed to do their job effectively. 11.2 ICT is part of the People and Technology service and annual spend plans have been developed in support of the Council’s core strategic ambitions across business service areas as reflected in the Council Strategic 5-year plan 2022-27 and ICT Strategy 2023-2028. 11.3 The planned capital spend on improved security, resilience and mobility ensures that a fit for purpose and secure ICT environment that supports all the Council service areas to deliver on their strategic objectives. 11.4 The ICT contracts will contribute to delivery of the Council’s strategic priorities through the development of robust contract strategies which will explore the inclusion of community benefits which improve economic growth and employability. Further opportunities to maximise the positive social, economic, and environmental impact for West Dunbartonshire Council through the contracts will also be explored. Name: Victoria Rogers Designation: Chief Officer - People and Technology Date: 9th January 2025 Person to Contact: James Gallacher, Manager of ICT, 07531184141 Appendix: ICT Estimated Revenue Spend over £10,000 per System Background papers: EIA ICT Strategy 2023-28 Wards Affected: All 31
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Appendix 1 – Estimated Annual Revenue Spend over £10,000 (based on 2024-25) Product Supplier Contract End Cost Microsoft Enterprise Licences Phoenix 31.12.2025 £671,920 Wide Area Network SWAN 2.0 2033 £201,000 Social Work Case Management & Scheduler OLM 31.03.2025 £130,590 Integrated Housing Management System Aareon UK 07.02.2027 £116,000 Education MIS SEEMIS 02.05.2025 £103,000 Resource Booker Omnijo 31.03.2025 £78,000 Revenue & Benefits Northgate 31.03.2025 £77,300 SIP Telephone Lines Capita/Gamma 31.01.2026 £75,000 Firewall Support BT 12.05.2029 £75,000 Automation Software UI Path 2027 £74,400 365 Cloud Backup Barracuda 31.10.2025 £64,100 Server Maintenance Park Place 02.09.2025 £58,200 Electronic Document Management Civica 31.03.2025 £47,400 Water Management System EFAM Watermans 2025 £46,500 Leisure Management MRM Gladstone 01.11.2025 £45,300 Finance Management Agresso Unit 4 30.11.205 £45,000 Online Forms Granicus 30.11.2025 £44,500 Vulnerability Management Qualys Computacenter 24.12.2025 £41,000 Energy Management Navigator Inspired 01.04.2025 £36,000 Employability Case Management Advice Pro ACM 30.03.2025 £32,000 Corporate Arrears System Merchant Software 31.05.2025 £29,600 Security Filtering Management Infosec 04.06.2025 £29,500 Library Management Spydus Civica 1.12.2029 £29,110 Planning & Building Uniform System IDOX 31.03.2025 £29,000 Virtual Server Environment Support Phoenix VMware 22.12.2025 £27,300 Roads – Lighting, Collision, Flood Mgmt. WDM Various £27,300 Job Costing CIS Core Accuris 31.12.2025 £27,000 Backup Management Insight 31.12.2028 £25,600 Local Government Digital Transformation Scottish Gov. 31.03.2025 £26,700 Flare Environmental Services Civica 31.03.2025 £25,400 Workforce Management Frontier 07.10.2025 £25,200 Asset Management CIPFA 30.04.2025 £24,300 Freshservice ICT Service Desk Softcat 28.02.2025 £23,400 Election Management Avantguard IDOX 28.02.2025 £19,700 Housing Benefits and Allocations Civica 31.03.2024 £19,000 Vehicle Management Fleetmaster Trapeze UK 31.03.2025 £18,500 Education Gateway Glasgow C.C 06.06.2025 £17,600 Scholar Education Teaching Materials Heriot Watt 15.09.2025 £17,200 Council Website Support Brace Digital 31.10.2025 £15,600 32
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Device Security Management Antivirus IT Bus Ltd. 26.06.2025 £13,600 NBS Building RIBA 31.03.2025 £12,800 Device Remote Support Software LogMeIn 31.01.2026 £11,660 Council Meetings System CMIS 30.04.2025 £11,500 33
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WEST DUNBARTONSHIRE COUNCIL Report by Chief Officer – People & Technology Corporate Services Committee: 5th February 2025 ___________________________________________________________________ Subject: Cyber Incident Response Plan (CIRP) 1. Purpose 1.1 The purpose of this report is to seek approval of the new Cyber Incident Response Plan (CIRP). 2. Recommendations 2.1 The Committee is asked to: 2.1.1 Note that there have been several recent high profile cyber incidents including Scottish public sector; 2.1.2 Note that the CIRP will be the key document used by the Council to manage major Cyber Incidents, as recommended by the Scottish Government through its Public Sector Action Plan (PSAP) for Cyber Security; and 2.1.3 Approve the Council’s Cyber Incident Response Plan (CIRP) as appended. 3. Background 3.1 The Council is expected to adhere to national guidance both from UK and Scottish Governments. 3.2 There is published guidance from the Scottish Government in the form of the PSAP for Cyber Security which all public bodies are expected to align with, similarly, the UK National Cyber Security Centre also has published guidance referencing the requirement for a Cyber Incident Response Plan. 3.3 The CIRP lays out in detail how the organisation should deal with a major cyber incident in terms of: Identifying an incident Categorising an incident Establishing an Incident response team Identifying employees in the response team Provides details of how and where to report a major incident Provides information on how to manage communications around the incident Provides information on how to recover from an incident ITEM 9 35
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3.4 While having a CIRP meets part of the government guidance, this must be supplemented by employees understanding their roles and that these are exercised frequently. This document will be reviewed as required due to the fast-changing pace of threats both existing and potentially those yet unknown. 4. Main Issues 4.1 Due to the increased Cyber threat landscape and sophistication of techniques used by threat actors, the Council must take steps to mitigate risks as much as possible. The CIRP provides guidance on how the council should handle a major incident. 4.2 The CIRP has been developed in conjunction with the council’s resilience partners to illustrate how the Council’s response will be formulated, who is involved and will be referenced in the broader council wide incident response plan. 5. People Implications 5.1 The development and adoption of the CIRP will provide a degree of assurance and, in the event of a major cyber incident, potentially all users of Council computer systems could be impacted 5.2 The immediate implications for employees will affect all those listed as part of the Cyber Incident Response Team as there will be an expectation that they, and service area administrators of specific systems, will have an additional burden of work exercising the plan annually. 6. Financial and Procurement Implications 6.1 There are no direct financial or procurement implications associated with this report or policy. 7. Risk Analysis 7.1 Council service areas have business continuity plans in place; however, this CIRP plan will enhance the Council's incident response procedures and ensure the Council has a full, updated and formal procedure in place on how to manage a major cyber incident. 7.2 This plan will align the council with national guidance and will be in support of SR008 (Threat of Cyber-attack) included in the Council strategic risk register. 8. Equalities Impact Assessment (EIA) 8.1 An equalities impact assessment was carried out and there are no adverse equalities issues identified. 36
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9. Consultation 9.1 Finance and the Section 95 Officer have been consulted on the content of this paper. It was not necessary to consult with our Trades Union colleagues on this report. However, the Council’s ICT strategy and activity is discussed with the Convenors group where required. 10. Strategic Assessment 10.1 High quality and secure ICT equipment and services contribute to the Council’s 2022-27 strategic objectives to ensure our workforce is resilient and skilled where digital technology supports service delivery for our citizens; and all employees are provided with the technology needed to do their job effectively. Name:  Victoria Rogers Designation: Chief Officer - People and Technology Date:  13 January 2025 Person to Contact: Andrew Cameron, ICT Section Head, Infrastructure Tel 07813366731 andrew.cameron@west-dunbarton.gov.uk Appendix:  Cyber Incident Response Plan Background papers: EIA Screening SG PSAP for Cyber Resilience Wards Affected:  All 37
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1 OFFICIAL People and Technology Cyber Incident Response Plan Appendix 39
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2 OFFICIAL Vඍකඛඑඖ Cඖගකඔ Version No Updated By Reason for Update/Area Updated Date Updated DRAFT 0.1 ICT Security Officer Initial draft (replacing previous plan) for review including SG mandatory requirements for continuity across public bodies 20/10/2023 2nd Draft 1.0 ICT Security Officer Removed some comments, added CIRT details, post to RD as Draft 25/7/24 3rd Draft 1.1 ICT Security Officer Updated following meeting with ICT Mgmt, Resilience Officer and Chief Officer (People and Technology) 05/09/24 4th Draft 1.1 ICT Security Officer Updated following meeting with ICT Mgmt, Resilience Officer and Chief Officer (People and Technology) 11/10/24 5th Draft ICT Security Officer Updated for Mgmt review 21/11/24 Final Working draft ICT Security Officer Final Draft for committee review 20/12/24 Aකඞඉඔ Rඍඋකඌ Version No Approval Body Approval Date Effective Date Review Date Draft 0.1 moved to Published 1.0 ICT Management and Steering board Draft 1.1 Dඑඛගකඑඊඝගඑඖ Lඑඛග Name Position ICT Manager, ICT Section leaders x 2 ICT Management team 40
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3 OFFICIAL 1. Introduction to the Cyber Incident Response Plan (CIRP)....................................................................6 1.1 Purpose.............................................................................................................................................6 1.2 Central Notification and Co-ordination Policy....................................................................................6 1.3 Alignment to UK National Cyber incident Reporting Protocols..........................................................7 1.4 Scope.................................................................................................................................................7 2. Management Roles and Responsibilities................................................................................................8 2.1 Cyber Incident Response Team (CIRT) & Crisis Management Team (or Strategic/l Resilience Group (SRG/RG))............................................................................................................................................8 2.2 RACI Matrix.......................................................................................................................................8 3. Communications .....................................................................................................................................10 3.1 Management Notification.................................................................................................................10 3.2 Third Parties Notification .................................................................................................................10 4. Cyber Incident Response Process ........................................................................................................11 4.1 Step 1 – Prepare..............................................................................................................................12 4.1.1 Required documentation .........................................................................................................12 4.1.2 Preparation..............................................................................................................................12 4.1.3 Business As Usual information/processes which will assist in any future incident response (Information available prior to any incident)..........................................................................................13 4.1.4 Training & Awareness .............................................................................................................13 4.1.5 Testing.....................................................................................................................................13 4.2 Step 2 & 3 – Identify and Report .....................................................................................................14 4.2.1 Incident Types.........................................................................................................................15 4.2.2 Data Classification...................................................................................................................16 4.2.3 Reporting to the ICO................................................................................................................16 4.3 Step 4 – Analyse and Investigate....................................................................................................17 4.3.1 Cyber Incident Severity Assessment.......................................................................................17 4.4 Step 5 – Containment......................................................................................................................21 4.5 Step 6 – Eradicate...........................................................................................................................23 4.6 Step 7 – Recovery...........................................................................................................................23 4.7 Step 8 & 9 – Reporting and Lessons Identified...............................................................................23 5. Appendix A – Forensic Imaging Guide..................................................................................................25 6. Appendix B – Cyber Incident Response Team (CIRT) Contact Information......................................26 7. Appendix C – Crisis Resilience Management Team (CRMT) Contact Information ...........................26 8. Appendix D – Third Party Support Services Contact Information......................................................27 9. Appendix F – Notifiable Reporting Form...............................................................................................28 10. Appendix G – NCSC Incident Categorisation Framework...................................................................31 11. Appendix H – List of Abbreviations.......................................................................................................33 41
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4 OFFICIAL 1. Introduction to the Cyber Incident Response Plan (CIRP) 1.1 Purpose The purpose of this plan is to provide operational structure, processes, and procedures to West Dunbartonshire Council employees, so that they can effectively respond to incidents that may impact the function and security of digital assets, information resources, and business operations. Cyber-attacks can quickly escalate and become a significant business disruptor requiring both business continuity and consequence management considerations. Whilst much of the CIRP will be managed within the IT Services environment, early consideration should be given to engaging both Business Continuity, Resilience Leads and Strategic Resilience Group (SRG) and/or the Resilience Group (RG) as appropriate, in order that the wider issues can be managed. The CIRP will assist West Dunbartonshire Council in identifying, managing, investigating, and remediating various types of cyber incidents. It describes the processes for initiating a response and establishing the structure needed to ensure response execution. This CIRP will also reference procedural documentation that provides operational-level details specific to handling the various incident types. The CIRP cannot anticipate and provide guidance for all potential incidents. Management and incident responders should consider the current situation, business impact, and security needs of West Dunbartonshire Council and balance those against the guidance and recommendations provided by the CIRP. Governance of cyber incident policies, procedures, and planning, is the responsibility of the ICT Management team and the ICT Security Officer. This plan is based on several recommended industry best practices including: The Standard of Good Practice for Information Security 20181 Existing cyber incident response documentation provided by Scottish Public Sector organisations ISO/IEC 27035: 2016 Information Security Incident Management2 1.2 Central Notification and Co-ordination Policy All Scottish Public Sector organisations should comply with the Scottish Public Sector Cyber Incident Central Notification and Co-ordination Policy as part of the Scottish Government Public Section Action Plan (Appendix E and F) which outlines the policy and procedures for notifiable cyber incidents impacting on Scotland’s public services. The trigger for consideration of such notification is defined as incidents or attacks against Scottish public sector network information systems which will: Have the potential to disrupt the continued operation of the organisation or delivery of public services; and/or Carry a likelihood that other public, private or third sector organisations may experience a similar attack, or that the incident could spread to those organisations; and/or 1 Available at: https://www.securityforum.org/solutions-and-insights/standard-of-good-practice-for-information-security/ (last visited 17th Nov 2023) 2 Available at: https://www.iso.org/standard/78973.html (last visited 17th Nov 2023) 42
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5 OFFICIAL Could have a negative impact on the reputation of the Scottish public sector or Scottish Government; and/ or Carry the likelihood of Scottish Parliament or national media interest. In such circumstances there is a requirement to notify the National Cyber Security Centre (NCSC), Scottish Government Cyber Resilience Unit (SG CRU) and Scottish Government Resilience officials for incident management and co-ordination purposes and Police Scotland for crime investigation considerations. This reporting mechanism is intended to enable the appropriate levels of external support to be considered that might not be immediately obvious to organisational security teams who are focussed on dealing with the incident at hand. 1.3 Alignment to UK National Cyber incident Reporting Protocols The CIRP acknowledges the National Cyber Incident Management Policy (NCIMP – this is a restricted circulation policy) and the Scottish Public Sector Cyber Incident Central Notification and Co -ordination Policy, that set out the process for managing cyber incidents that have a national impact in both Scotland and the UK context. The NCIMP aligns with the Central Government Arrangements for Responding to an Emergency: Concept of Operations (CONOPS). The NCSC is responsible for officially ‘declaring’ a cyber incident that requires management and co-ordination at a UK level. For context and information on the NCSC incident categorisation framework3 please see Appendix G. 1.4 Scope An Information Security Incident is an incident that specifically impacts upon West Dunbartonshire Council information assets, e.g., the loss, theft, damage, or unauthorised destruction of information; or an item of IT equipment on which such information is stored. Information Security Incidents typically involve a potential impact to the confidentiality or integrity of West Dunbartonshire Council information. Events affecting the availability of West Dunbartonshire Council information are typically handled as Information and Communication Technology (ICT) Service Incidents by ICT Service Management processes in the first instance as such processes are focused on restoring service availability to users as quickly as possible. Loss of service availability is likely to become a security issue where it stems from a deliberate hostile act, or where change is required to avoid repetition. A cyber incident is the subset of Information Security Incidents that affects digital data or ICT assets and does not involve any hardcopy information. For example: a user account compromise, a network intrusion, or a malware outbreak. Cyber incident management is the process of handling all cyber incidents in a structured and controlled way. This plan aims to ensure that: All cyber incidents are managed effectively A consistent approach is implemented to manage cyber incidents The damage caused by a cyber incident is minimised The likelihood of recurrence of the security incident is reduced by the review and implementation of appropriate measures The scope of this plan is limited to cyber incidents affecting the ICT services, electronic data and associated digital assets within the control of West Dunbartonshire Council. For the purpose of this 3 Available at https://www.ncsc.gov.uk/news/new-cyber-attack-categorisation-system-improve-uk-response-incidents (last visited 17th Nov 2023) 43
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6 OFFICIAL plan, the following list of IT incidents will not be treated as cyber incidents and therefore are outside the scope of this document: Software problems and technical failures not caused by malicious activity Unavailability of the ICT network and / or systems Performance problems with the corporate ICT network and / or systems Hardware problems and failures 2. Management Roles and Responsibilities 2.1 Cyber Incident Response Team (CIRT) & Crisis Management Team (or Strategic/ Resilience Group (SRG/RG)) Cyber incidents are managed (triage, containment, eradication, lessons identified and reporting) by the CIRT. This team is responsible for analysing security breaches and taking any necessary responsive measures and advising Senior Management and if stood up the SRG of key breaches and the response developed. In most instances the CIRT will be informed of and brought together as a team when relevant breaches/risks have been raised to the group after an assessment of risk has been made by the ICT Manager. It may be that a smaller team from within ICT Services will assess and classify the incident prior to escalation to the CIRT which will likely involve wider non-ICT employees. References to an Extended CIRT will relate to external parties invited as required. The SRG may be stood up to deal with the strategic consequences and decisions that arise from the CIRT incident management. Within West Dunbartonshire Council this team consists of the Chief Executive, Chief Officers and HSCP Heads of Service. The Core CIRT includes key operational employees necessary to identify and triage all cyber incidents within West Dunbartonshire Council. This team will be chaired by the ICT Manager supported by the following employees as required: Information Security Officer ICT Extended management team Other ICT officers with specialist knowledge as required The CIRT will revert to the SRG or RG as determined by incident scope : The CIRT may be extended (Extended CIRT) to incorporate external partners and agencies where this is deemed appropriate in circumstances to add value to the management of the incident. This will often be the case in more complex incidents that lead to escalation. This may include: Existing strategic ICT partners and/or suppliers; 3rd party security specialists, Scottish Government, Police Scotland, and/or the National Cyber Security Centre (NCSC). 2.2 RACI Matrix Delegation, clarity, and accountability are crucial in dealing with cyber incidents that have escalated to requiring a CIRT to be formed. The RACI matrix is a useful tool that assigns responsibility and maps out tasks, milestones or key decisions involved in completing a project such as managing an incident. It assigns which roles are Responsible for each action item, which personnel are 44
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7 OFFICIAL Accountable, and, where appropriate, who needs to be Consulted or Informed. It is a very useful tool in the context of developing a CIRP. Responsible: Refers to those who do the work to complete the task. Accountable: Designates the person who ultimately answer for the results of an activity, and who delegates the work to the people who will execute it. Consulted: Refers to those who should be heard on the related activity, and with whom there is two- way communication. Informed: Designates those who sought to be kept up to date on the progress of the activity, and with whom there is just one-way communication. Figure 1 outlines where key responsibilities in the incident handling process fall in the form of a Responsible / Accountable / Consulted / Informed (RACI) matrix. Figure 1 – West Dunbartonshire Council CIRP RACI Matrix Task No. Task ICT Services staff and teams (SPECIFIC TEAMS) IT Services EXTENDED Management Team Managed Service Provider CIRT SRG/RG Third Party Stakeholders Impacted individuals Law Enforcement and Regulators All Staff Insurers and Audit 1 Identifying Incidents R A,R R - - R - - - 2 Reporting Incidents R A, R R - - R - - R 3 Capturing Incidents R A R - - - - - - 4 Assigning Incidents R A R - - - - - - 5 Investigation of Incidents R A R C - R,(I) (I) (I) - (I) 6 Containment of Incidents R A R C - R (I) (I) - (I) 7 Eradication of Incidents R A R C - R - (I) - (I) 8 Recovery from Incidents R A R R,C R R (I) (I) - (I) 9 Review & Learn from Incidents R A,R R R,C C C - (I) R (I) 10 Improve / Prevent Recurrence of Incidents R A,R R C - R (I) (I) - (I) 11 Policy Impact - I R,C (I) - 12 Resilience and Business Continuity Assessment - I R,C (I) - 45
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8 OFFICIAL 3. Communications 3.1 Management Notification The Core CIRT will keep the Council’s resilience lead, SRG/RG and associated third parties informed of the details of all confirmed CRITICAL or HIGH severity cyber incidents via the appointed Single Point of Contacts (SPoCs). Identified management and third parties include the following: Council Resilience lead Strategic and/or Resilience Groups Communication with regulatory authorities as required. Contact contracted security specialist third parties for assistance as required. Core respondents within the Scottish Public Sector Cyber Incident Central Notification & Co- ordination Policy Resilience Partnership for early multi agency support and co-ordination arrangements. 3.2 Third Parties Notification The Core CIRT will arrange via the DPO for notification to relevant third parties all confirmed CRITICAL or HIGH severity cyber incidents where the incident has compromised their information, such as payment card/ account data. This would also include situations where the third party has lost data or the data has been compromised that relates to West Dunbartonshire Council and/or our customers. Incidents that would need to be notified include: Loss of Personally Identifiable Information (PII), such as personal details including name, address and telephone numbers of staff or customers- responsibility for potential reporting to the ICO sits with the Council’s Data Protection Officer. Key logger or card skimmer device found DDoS attack where DNS need to be modified Contacting software vendors for modifications to applications to remove exploited vulnerabilities The Core CIRT will notify Cyber incidents requiring support from trusted third-party service providers such as ISP, DNS management, Application Development and Penetration Testing where there is a need to consult with them with regards supporting the management of the incident. Following SRG being stood up, the Core CIRT will notify the relevant authorities of cyber incidents that meet the requirements of the Scottish Public Sector Cyber Incident Central Notification and Co- ordination Policy to: Police Scotland Cyber Unit, The National Cyber Security Centre, The Scottish Government Cyber Resilience Unit. 46
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9 OFFICIAL Where incidents do not meet the thresholds of the above policy the Core CIRT will consider notifying Cyber incidents to the NCSC and / Police Scotland and Scottish Government CRU where there is value in improving the rich intelligence picture, other public sector bodies could take mitigation steps or there is a crime worthy of investigation. 4. Cyber Incident Response Process Figure 2 sets out the end-to-end incident handling process in overview. The relationship between the Council cyber incident response steps and the phases set out in the NIST incident handing guide SP 800-614 (the coloured blocks) is shown for reference. Figure 2 – Cyber Incident Response Process 4 Available here: https://nvlpubs.nist.gov/nistpubs/specialpublications/nist.sp.800-61r2.pdf (last visited 17th Nov 2023) 47
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10 OFFICIAL 4.1 Step 1 – Prepare The key to minimising the impact and quickly recovering from a cyber incident is in the planning and preparation. A well-trained team that has access to a comprehensive up-to-date set of documentation with a well-managed and monitored ICT estate will greatly improve the response times to a cyber incident. Therefore, the following actions should be undertaken to enable a CIRT to function effectively. 4.1.1 Required documentation The documentation below must be comprehensive, easily accessible to those who require it and contained in a central location, WDC utilise the cloud based Resilience Direct (RD) platform as a central repository and will retain hard copies in the Secure Resilience cabinet located on the 2nd floor in the WDC Church street office. In addition, a library of documents and plans are retained in the ICT cloud based service desk software, Freshservice, and this will soon be available from outside the organisation. Cyber incident Response Plan (this document) Exercise in a box from NCSC and tactical workflows (Playbooks) for specific response actions (under development) Inventory of digital assets (where they exist) The Qualys vulnerability management tool will be used as a starting point, similarly, Education have the Gsuite management console which has information on the Chromebook estate Network Diagrams Documentation of services, protocols, and ports allowed or links where this information resides available via resilience direct (RD documentation is currently being reviewed) Inventory of approved operating systems and applications (Resilience Direct) Configuration standards for all systems Media inventory Detailed Forensic imaging procedures (provision via 3rd party is acceptable) Contact information for: o Core IT CIRT members o CIRT members (Appendix B) o Crisis Reliance Management Team (CRMT) members (Appendix C) o Third Party Support Providers (Appendix D) Along with System Logs where available Change control for all systems as recorded in the Freshservice system 4.1.2 Preparation Gather cyber threat intelligence to enable an understanding of the risks to the business and infrastructure, knowledge of threat actors, their motivation and delivery methods. Threat intelligence sources include: National Cyber Security Centre Threats reports Cyber Information Sharing Partnership (CiSP) 48
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11 OFFICIAL Open-source intelligence feeds, including security vendor assessments and security newsfeeds and subscriptions Police Other preparatory activities include: Routine review of the West Dunbartonshire Council security architecture to ensure a comprehensive defensive structure is in place. Reviewing the organisations related policies e.g. Business Continuity policies. 4.1.3 Business As Usual information/processes which will assist in any future incident response (Information available prior to any incident) Availability of known baselines (where available) for network, server, storage, and application performance accounting for fluctuations in demand for known activities e.g., month end, product launch etc. Automated alerting from all systems when their performance or other metrics falls outside the acceptable tolerances Daily review of automated alerts and review of event logs where appropriate Access to Configuration Management type Databases, server database, device database, Freshservice system. Backup and recovery processes for all systems and infrastructure Ensure all system clocks are synchronised with a trusted network time source Implement a cohesive patch management plan for all operating systems and third-party applications Implement a functional vulnerability management program that identifies weaknesses in the West Dunbartonshire Council environment that can be efficiently remediated Consider developing and maintaining partnerships with external third-parties for services such as: o Digital Forensics and other Incident Response services o Regular Phishing simulations and exercises o Credit protection for data breaches o Citizen call centre for use during a data breach o Crisis/reputation management o Threat Intelligence 4.1.4 Training & Awareness Annual CIRT refresher on cyber incident response plan actions Security awareness training is given to all employees as part of the induction process with annual refresher training. Incident Response Training as part of the Civil Contingencies Service WDC maintains a record of all employee security training 4.1.5 Testing West Dunbartonshire Council shall execute a Testing, Training, & Exercise (TTX) program to sustain and refine the organisation’s ability to handle cyber incidents in accordance with the best practices outlined in NIST Special Publication 800-84 Guide to Test, Training, and Exercise Programs for IT Plans and Capabilities. Testing should include: 49
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12 OFFICIAL Annual penetration testing Annual internal testing of response plan / playbook, using simulated scenarios including: o Ransomware o Phishing (Every 2nd month) o Distributed Denial of Service (DDoS) o Data loss and theft Testing of Insider threat assessment 4.2 Step 2 & 3 – Identify and Report Any suspected or actual breach of information security policy or systems must be immediately reported to the West Dunbartonshire Council ICT Service Desk by phone call, ICT Management by email and/or text, ICT tech desk if on site at Church Street offices If a suspected breach involves an employee relating to a sensitive issue, then a report can be made directly to the Information Security Officer or to the Head of your service area When reporting a cyber incident, it is important to collect as much information about the incident as possible to enable the ICT service desk to give the incident an initial priority. Key information to be captured should include: Contact information of the person reporting the incident and related parties Host names and IP addresses of suspected breached systems Nature of incident The potential impact of the incident along with which business area is likely to be affected by it Description of the activity and supporting evidence e.g., logs The asset tag/s of any device/s involved Employees have a duty to report, log or respond to a notification of a cyber incident and failure to do so would be considered a serious matter. Once the above information has been obtained, this will allow the ICT Service Desk to assign a service desk priority to the incident, this will then determine whether this is a security incident and needs to be referred to the CIRT and assigned a Cyber Incident priority. 50
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13 OFFICIAL 4.2.1 Incident Types Figure 3 below lists incident type and descriptions of the incident: Ref. Incident Type Description 1 Installation or execution of unauthorised/malicious software. Suspected, attempted or actual installation/execution of unauthorised or malicious software on a West Dunbartonshire Council device. Includes malware detections by anti-malware software (even if mitigated successfully) and detections by application whitelisting solutions. 2 Network intrusion, enumeration or another probe. Suspected, attempted or actual network intrusion, enumeration or probe. Includes intrusion alerts generated by network security equipment such as firewalls or IDS/IPS. 3.1 Physical loss, theft or damage of an IT asset. Suspected, attempted or actual physical loss, theft or damage of any ICT asset containing West Dunbartonshire Council data. Includes the loss/theft of laptops, tablets, smartphones or removable media (USB sticks, CDs, DVDs, DATs, etc.). 4 User impersonation (including account compromise/hijack). Suspected, attempted or actual instances of user impersonation. Includes password-sharing, attacks on authentication controls, impossible log-on scenarios, zombie user accounts, etc. 5 Suspicious privilege amendment. Suspected, attempted or actual instances where a genuine user appears to have been placed in an inappropriate user group or to otherwise have gained excessive privileges. 6 Suspicious use of legitimate privileges. Suspected, attempted or actual instances where a user appears to have abused legitimate access privileges; e.g. by accessing a large number of files/records, e-mailing data to unauthorised recipients, copying data to removable media or unusual network locations, etc. 7 Eavesdropping on a legitimate communication channel. Suspected, attempted or actual instances where West Dunbartonshire Council data appears to have been intercepted by an unauthorised party. Includes instances where sensitive data is transferred to authorised recipients in unencrypted form. 8 Service spoofing (e.g. MITM). Suspected, attempted or actual instances where a data service belonging to, or used by, West Dunbartonshire Council is spoofed by a third party. Includes fake West Dunbartonshire Council websites. 9 Denial of Service / excessive resource consumption / spam). Suspected, attempted or actual instances where an entity places an excessively high demand on a given information system or asset. Includes Denial of Service and spam. 10.1 Phishing Suspected, attempted or actual instances where: Persons within West Dunbartonshire Council receive an email which claims to be something, or from someone, that it is not. Persons outside West Dunbartonshire Council receive an email which claims to be from or to otherwise represent West Dunbartonshire Council, but is not. 10.2 Social engineering Suspected, attempted or actual instances where an unauthorised person attempts to gain access to West Dunbartonshire Council data or ICT systems by deception or extortion of authorised users (staff, customers or third parties). 51
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14 OFFICIAL 11 Inappropriate use of IT facilities (including inappropriate web browsing). Suspected, attempted or actual instances where a user uses a system to which they have authorised access in a manner that is illegal, in breach of West Dunbartonshire Council policy or otherwise contrary to workplace norms. This includes: browsing websites that are inappropriate for the workplace; sending threatening, obscene or harassing communications; or accessing/storing illegal material (including in breach of copyright). 12 Other harmful mode not listed Any event that is deemed to be a security event that falls within the remit of the CIRT, but which does not fall into any of the above categories. Figure 3 – Incident Types 4.2.2 Data Classification West Dunbartonshire Council possesses and stores information with varying levels of sensitivity. If a cyber incident occurs, the response will depend on the type of data stored on the affected systems. The CIRT should review the Councils Security Classification guidance. Figure 4 below provides a high-level summary for data classifications. Classification Description OFFICIAL Information which will be disclosed in response to a FOISA request, but which the Council does not wish to publish pro-actively and would not want to release in an uncontrolled and out of context manner Information is restricted to employees or other contracted persons working on behalf of the Council. This may include information published on the Council’s Intranet/Internet site and Council policies OFFICIAL-SENSITIVE Information which is shared on a need know basis which could have damaging consequences (for individuals or the Council generally) if it were lost, stolen or published in the media. Such information assets are conspicuously marked OFFICIAL – SENSITIVE Figure 4 – Data Classifications 4.2.3 Reporting to the ICO In line with the GDPR (Article 33) the ICO must be informed within 72 hours of the organisation becoming aware of a reportable data breach. The DPO shall determine whether the incident amounts to a data breach which requires to be reported to the ICO. Further guidance can be found at https://ico.org.uk/. Where a decision to notify the ICO has been made, the following must be included as a minimum: Describe the nature of the personal data breach including where possible, the categories and approximate number of data subjects concerned, and the categories and approximate number of personal data records concerned. Communicate the name and contact details of the contact point where further information can be obtained. Describe the likely consequences of the personal data breach. 52
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15 OFFICIAL Describe the measures taken or proposed to be taken to address the personal data breach, including, where appropriate, measures to mitigate its possible adverse effects. Where an incident under investigation meets the reporting requirements of the Scottish Public Sector Cyber- Incident Central Notification and Co-ordination Policy, then core organisations including Police Scotland and the NCSC will have been informed and able to offer incident management and investigative support where appropriate. Where incidents fall below this policy position consideration will be given to informing the NCSC and Police Scotland of the incident. This decision will be taken by CIRT and reporting actions undertaken by the Information Security Officer. 4.3 Step 4 – Analyse and Investigate The Core CIRT will perform an initial triage and classification of all suspected cyber incidents to confirm the validity and the potential impact of the incident. The initial classification may be changed once more detailed investigation has been carried out. The initial classification should be retained so that this can be used to help refine and improve the overall incident response process. All incidents (once declared as being a “Cyber Incident”) will be given an initial priority 1 (Critical) by the ICT Service Desk. All CIRT members will be contacted with details of the cyber incident. Once an alert has been received, the Core CIRT must research the event, leveraging rapid data collection and initial analysis (triage). The goal of the triage is to acquire enough pertinent preliminary information to appropriately determine both the data classification involved and the estimated severity of the incident. The initial Incident Responder (initial entity to receive the alert or be assigned the alert) shall conduct an initial assessment and provide a data classification and a preliminary incident severity to the Incident manager. The Core CIRT should appropriately note and/or close out incidents involving false-positives according to the appropriate incident-tracking procedures. Where a confirmed incident meets the severity score is determined as high or critical, it must be escalated to the CIRT and the Chief Officer People & Technology, as the Council Resilience Lead, alerted. 4.3.1 Cyber Incident Severity Assessment Incident severity as annotated in Figure 4 is guided by the consideration of two separate components: “Type of Threat” and “System/Information Criticality.” 4.3.1.1 Types of Threat The following is an explicit description of these threats in descending order of criticality: Types of Threat Description Threat Level 1 Human-Controlled Root-Level Compromise - Unauthorised external personnel (cyber intrusion). - Partner organisation exceeding authority. - Internal personnel exceeding authority. Close-Access Breach (physical penetration of a site) - Rogue wireless access point. - Router re-direct. Threat Level 2 Human-Controlled User-Level Compromise - Unauthorised external personnel (cyber intrusion). - Partner organisation exceeding authority. - Internal employee exceeding authority. 53
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16 OFFICIAL Threat Level 3 Automated (malware-controlled) Root-Level Compromise Threat Level 4 Automated (malware-controlled) User-Level Compromise Threat Level 5 Denial of Service Threat Level 6 Focused Scanning or Unmanaged Malware 4.3.1.2 System/Information Criticality The criticality of systems and information that is potentially at risk is the second component to guiding the assessment of the severity of an incident. The following is an explicit description of these system/information criticalities in descending order of importance: System/Information Criticality Description Criticality Level 1 Enterprise-Wide Network Resources (Revenue-Generating Services, Routers, Switches, DNS, Proxies Firewall etc.). Criticality Level 2 High Criticality Information – Confidential Information (Intellectual Property, PII, PHI etc.). Criticality Level 3 High Criticality Systems (Active Directory, Exchange, Web Services etc.). Criticality Level 4 Sensitive Information – Restricted Information (Sensitive Corporate Information, non-PII, Financial Transaction Information etc.). Criticality Level 5 Non-Critical Multi-Use Systems (File Servers, SharePoint etc.). Criticality Level 6 Individual Systems and Non-Sensitive Information. 4.3.1.3 Overall Incident Severity Score The overall impact of the type and criticality is established using the matrix below, providing an initial estimation of the Incident Severity. Incident TypeSystem/Information Criticality 1 2 3 4 5 6 1 Critical Critical Critical High High Medium 2 Critical Critical High High Medium Medium 3 Critical High High Medium Medium Medium 4 High High Medium Medium Medium Low 5 High Medium Medium Medium Low Low 6 Medium Medium Medium Low Low Low Figure 4 – Incident Severity Assessment Matrix 54
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17 OFFICIAL 4.3.1.4 Incident Severity Guidance The following guidelines are for categorising the severity of an incident based on the known facts of the incident and the subsequent impact to the organisation. The prioritisation of how to resource the response to the incident is a critical decision point in the process. The CIRT should handle incidents based upon the risk they pose to West Dunbartonshire Council, its information, and computing environment. This section describes the severity levels and the structure used to determine this. The Core CIRT will normally handle severity levels assessed as LOW and MEDIUM, whilst the CIRT will normally handle severity cases assessed as HIGH or CRITICAL Severity Level Impact to West Dunbartonshire Council Incident Response Characteristics CRITICAL Highest severity level. Impacts are extraordinary and potentially catastrophic to the proper conduct of Council business, loss of public trust, and/or impact on Council operations or personnel. Impacts that are indicators of this degree of severity are: Threat to life or physical safety of the public, customer, or Council personnel. Significant destruction of ICT systems/applications. Significant destruction of corporate capabilities. Significant disruption of Council business operations over a sustained period of time. Massive loss of confidential information. Significant loss of public confidence. Dramatic reputational damage. Risk of financial loss (generally more than £500,000). This level requires immediate and continual response actions from the CIRT and must include as a first step, notifying the Chief Officer of People and Technology. An incident of this severity has the most significant impact on Council operations and involves an extensive, persistent, and usually very sophisticated attack that is difficult to contain, control, or counteract. This level of severity will trigger the Scottish Public Sector Cyber Incident Central Notification and Co- ordination Policy. Indicators of this are: Senior council leadership will have an immediate and ongoing interest in the incident, the investigation, and the eventual recovery from the incident. Major external support from multiple organisations would be engaged. Would likely involve law enforcement. Would likely involve multiple levels of regulatory or compliance reporting. Would likely involve engagement by multiple media outlets. HIGH Impacts are substantial to the proper conduct of Council business, loss of public trust, and/or impact on Council operations or personnel. Impacts that are indicators of this degree of severity are: Impactful destruction of some ICT systems/applications. Impactful destruction of some corporate capabilities. Substantial disruption of Council business operations over a sustained period of time. Substantial loss of confidential information. Substantial loss of restricted information. Substantial loss of public confidence. This level requires immediate response from the Core CIRT and must include as a first step, notifying the Chief Officer of People and Technology. The Extended CIRT must also be notified. Most of the Extended CIRT will likely be engaged at some point of the incident response effort. This level may involve extended work hours, to include weekends, or could involve 24/7 response activities. An incident of this severity has a real and negative impact on Council operations and involves a persistent or sophisticated attack that requires substantial resources to contain, control, or counteract. This level of severity will trigger the Scottish Public Sector Cyber Incident Central Notification and Co-ordination Policy. Indicators of this are: 55
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18 OFFICIAL Substantial reputational damage. Risk of financial loss (generally between £100,000 and £500,000). Senior council leadership will have an interest in the outcome of the incident, the investigation, and the eventual recovery from the incident. External support from multiple organisations will likely be needed to resolve. Would likely involve law enforcement. Would likely involve some level of regulatory or compliance reporting. Would likely involve engagement by some media outlets. MEDIUM Impacts are moderate to the proper conduct of Council business, and/or impact on Council operations or personnel. Impacts that are indicators of this degree severity are: Moderate disruption of Council business operations over a sustained period of time. Multiple sites or multiple business units affected by the incident. Moderate loss or manipulation of restricted information. Limited loss of public confidence. Limited reputational damage. Risk of financial loss (generally between £25 and £100,000). This level requires notification to the Council CIRT. Several or most Council CIRT members will be engaged in some aspect of the response effort. The Extended CIRT must also be notified. Selected Extended CIRT members may be engaged at some point of the incident response effort. This level may involve extended work hours initially, and will revert to a normal working schedule once initially contained. An incident of this severity has some impact on Council operations and involves an attack that requires an organised response to contain, control, or counteract. This level of severity will trigger the Scottish Public Sector Cyber Incident Central Notification and Co- ordination Policy. Indicators of this are: External support may be needed, and will be engaged as needed. May involve law enforcement. May involve some limited level of regulatory or compliance reporting. Would likely not involve media outlets. 56
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19 OFFICIAL LOW Impacts are greatly limited to the proper conduct of Council business, and/or impact on Council operations or personnel. Impacts that are indicators of this degree severity are: Limited or no disruption of Council business operations. One site or business unit affected by the incident. Limited or no unauthorised access to restricted information. No impact to public confidence. No impact to reputation. Risk of financial loss (Under £25,000). This level requires handling by a cyber or incident response team member (Core CIRT) and some Extended CIRT members may be notified if deemed necessary. This level of response is conducted during normal working hours. An incident of this severity has limited or no impact on Council operations. Indicators of this are: External support is generally not needed. Law enforcement is generally not engaged. Regulatory reporting is not warranted. Would likely not involve media outlets. Figure 5 – Incident Severity Assignments 4.3.1.5 Key Escalation Contacts Contact Details The Scottish Government Cyber Resilience Unit (CRU) Email: cyberresilience@gov.scot Phone: Police Scotland Email: C3DivisionServiceOverview@scotland.pnn.police.uk Phone: dial 101 ask for Duty Cyber Officer SGoRR Email: SGORRInformation@gov.scot Pager: NCSC Incidents Team Email: Incidents@ncsc.gov.uk Phone: 3000 200 973 External Contracted Cyber Partner 4.4 Step 5 – Containment The CIRT or Core CIRT will take actions to contain and isolate the incident from the council network; this may include the following: Isolating a system from the network Removing users access privileges Stopping services running Isolating connections to external partner’s networks to prevent spread to other organisations Identifying systems and services affected including details of: o Host names, o IP addresses, 57
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20 OFFICIAL o MAC addresses, o Active services, o Locations Identifying times and source IP addresses of the attack including the following details o Host names, o IP addresses, o MAC addresses, o Protocols, o Locations, o Time, o User accounts used If required contact specialist external support services to assist in the containment and evidence gathering. Details of handling procedures for specific attacks, including DDoS, Hacking, Suspicious Activity (virus or malware, loss, or theft of data) will be detailed in the cyber playbooks (currently under development) Handling procedures for forensic evidence Maintain the state of the affected system (i.e., do not power off) Identify all potential sources of available evidence which may include: o Storage media (HDD, DVD, USB, Tape) o Live data (RAM, IM, network connections, encrypted files, and folders) o Application data (temporary files and folders, browser history, email, images, swap file, hibernation files) o Servers (active directory, email, internet server, web server, encryption key distribution, authentication servers); o Logs (event, traffic, AV, software) o Mobile phones (call history, contacts, emails, photos, videos, SMS, calendars, locations) o Sat Nav (journeys, locations) o Electronic Files (documents, databases, spread sheets, PDFs, presentations) o Hard files (printed copies, bills, invoices, receipts, notes, diaries) o Meta data (dates, times, authors, accessed, created) Log all actions taken including: o Name, date, and time of the person collecting the evidence o How the evidence was collected, preserved, duplicated, analysed and stored o If possible, have a witness to the process of the forensic evidence being taken. o Secure system logs to prevent them being overwritten or deleted until the security incident has been closed. o If relevant, undertake forensic copies from computer memory to a file, and take a back -up of the file. o If relevant, take a forensic image (copy) of the computer hard drive(s), which will be used for further analysis, to ensure that the evidence on the original system is unharmed. o Forensic evidence of a breach or suspected breach must be secured within 24 hours. o Forensic evidence must only be gathered by trained personnel or specialist third parties o Untrained employees must not attempt to gather forensic evidence, (ICT employees use post titles please and above will be assigned this task) 58
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21 OFFICIAL A forensic imaging guide has been provided within Section 5. Appendix A for the purpose of forensically preserving data. *If in any doubt advice should be sought from Police Scotland specialists on handling evidence. 4.5 Step 6 – Eradicate The objective of the eradicate step is to: Correct the incident by addressing its symptoms (e.g., healing malware infections or correcting access control lists). Prevent its immediate reoccurrence by addressing its root cause. For example: changing networking rulesets, moving the target host to a different network segment and/or IP address, or constraining access to the target data to the minimum possible subset of users. Cyber Incident Playbooks provide details of eradication considerations for specific attacks and should be referred to as appropriate 4.6 Step 7 – Recovery Actions can be taken to restore services back to the pre-incident state once the CIRT or Core IT CIRT confirm the remediation actions have been successful. However careful monitoring of the estate should be taken to ensure any vulnerabilities have been successfully closed. The recovery actions will include the following: Ensure that the impacted services are accessible again Ensure performance is in line with known (pre-attack) baseline Switch back traffic to the original network Restart stopped services Continue to monitor the performance/activities of the affected systems Confirm application behaviour is as expected Conduct vulnerability scan if deemed appropriate 4.7 Step 8 & 9 – Reporting and Lessons Identified All cyber incidents will have a cyber incident report created. Cyber incidents will be fully reported and reviewed within 5 days of the incident resolution. Summary reports of all incidents will be reviewed at the next ICT Steering board/Resilience meeting whose members will decide on actions to take forward from the cyber incident report. A cyber incident review is important so the business and CIRT can improve the systems and procedures to reduce the impact of future cyber incidents. Where external partners have been involved in the incident management process, consideration should be given to their involvement in the post incident debrief (which will form the lessons identified). Where appropriate the Resilience Lead from the Civil Contingencies Service will be tasked with sharing the lessons identified with the wider Resilience Partnerships through the Local and Regional Partnership structures. Details to be captured in a cyber incident report include: 59
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22 OFFICIAL Following the publication of a given Incident Report, the Information Security Officer will: Seek recipient feedback in relation to the incident report Confirm the viability of each security control change/addition recommended in the incident report Identify a proposed action owner and action target date for delivering each proposed recommendation Identify the proposed funding route for each proposed recommendation that requires financial expenditure Seek the ICT Managers endorsement of the proposed actions and associated funding routes Seek the action owner’s acceptance of the relevant actions and target dates Review, at not less than monthly intervals, progress with each action with each action owner Notify the ICT Manager of any action at risk of not being delivered prior to its target date Consider sharing the lessons identified with appropriate external partners, including but not limited to Police Scotland, Scottish Government (CRU and lead Policy team), Resilience Partnerships, SGoRR, ScoRDS and NCSC 60
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23 OFFICIAL 5. Appendix A – Forensic Imaging Guide The steps listed below are a guide to assist in the capture of forensic images. Forensic evidence must only be gathered by trained personnel. Failure to follow the correct procedure when creating a forensic image can result in the image being inadmissible as evidence If a forensic bridge/write blocker is available, remove the HDD from the machine and attach it to the write blocker which in turn is connected to an imaging machine. Proceed to take a forensic image using forensic imaging software which should be installed on the imaging machine and refer to the official user guide if required If a forensic bridge is unavailable or it is impractical to remove the HDD from the machine then boot the machine to a live Linux distribution, such as Raptor v3.0. Ensure that the boot options are known for that particular machine and that the BIOS is configured to allow booting from USB or disc. To help ensure Windows does not boot if the live boot is missed, be prepared to disconnect from the power immediately (always remove the battery from laptops) Once successfully booted, the imaging wizard should automatically launch. Attach a destination drive where the forensic image is to be copied to and proceed to image using the wizard and refer to the official Raptor user guide if required For both forensic imaging software and Raptor, ensure the verification option is checked and hash values produced (see image on next page) Enter the machine’s BIOS settings and record (take photo) as a minimum of the system clock settings For cases involving theft, fraud, computer misuse, unauthorised access and other cases involving where the user is under investigation, check optical drives for discs, USB ports for other media which should be labelled, placed in an evidence bag and placed in locked storage pending an investigation. Do NOT browse these devices live If unable to capture a forensic image using the provided tools secure the device and seek advice from Head of Digital & Community Safety as soon as practically possible as third parties may need to be informed Do NOT boot the machine and perform a live analysis unless all other methods have been exhausted and advice sought from the Head of Digital & Community Safety If the infected machine is remote, instruct the user accordingly: o For malware, remove from the network. If forensic imaging software is available instruct the user how to image RAM and hard drive, disconnect power and return the machine and RAM/drive image to IT for further imaging and analysis o For other types of investigation, such as misuse, inform a line manager to disconnect the power and seize the machine for return to IT, ensuring all actions have been recorded and that no one interferes with the evidence If the suspected user(s) is no longer an employee and the machine is not in use, consider seizing and place in an evidence bag after a forensic image has been captured, record all details and place in locked storage. If the machine needs to be re-introduced into the business (i.e. issued to another user) the HDD should be removed and placed in an evidence bag, then a new HDD placed in the machine ready for re-issue. If not then the HDD must be securely erased rather than simply formatting and re-building with the corporate image. If the machine is currently in use by another user, capture a forensic image (RAM not required) and record details of when the new user came into possession of the machine. Virtual servers – Forensic image is not required, but obtain a snapshot or clone (VMSN, VMDK) for investigation and reset to last known good state 61
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24 OFFICIAL 6. Appendix B – Cyber Incident Response Team (CIRT) Contact Information Name Job Role Email Phone Redacted 7. Appendix C – Crisis Resilience Management Team (CRMT) Contact Information Name Job Role Email Phone Office Hours Refer WDC’s IMCD (Incident Management Contact Details) 62
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25 OFFICIAL 8. Appendix D – Third Party Support Services Contact Information Supplier Description of Services Email Phone Refer ICT BC/DR plans 63
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26 OFFICIAL 9. Appendix F – Notifiable Reporting Form First point of notification should always be via Chief Officer People and Technology and the SIRO and/or CEO, thereafter; Notifiable Scottish Public Sector Cyber Incidents are defined as incidents or attacks against Scottish public sector network information systems which: have the potential to disrupt the continued operation of the organisation or delivery of public services; and/or carry a likelihood that other public, private or third sector organisations may experience a similar attack, or that the incident could spread to those organisations; and/or could have a negative impact on the reputation of the Scottish public sector or Scottish Government; and/or carry the likelihood of Scottish Parliament or national media interest. Scottish public sector organisations who are impacted by notifiable cyber incidents should complete the notifiable cyber incident reporting form below as early as possible and, if email services are available, send the completed form simultaneously to the following addresses in addition to those relevant to your own organisational requirements: The National Cyber Security Centre (NCSC): Incidents@ncsc.gov.uk The Scottish Government Cyber Resilience Unit (CRU): cyberresilience@gov.scot Police Scotland: C3DivisionServiceOverview@scotland.pnn.police.uk SGOR: SGORRInformation@gov.scot These services are available 24 hours a day, 7 days a week, and can be contacted at any time in the event of a notifiable cyber incident. The ‘follow up’ numbers are as follows: The National Cyber Security Centre (NCSC): 03000 200 973 The Scottish Government Cyber Resilience Unit (CRU): 0300 244 4000, ask for CRU Duty Officer Police Scotland : 101 and ask for the Cyber Crime Unit On Call Officer SGoRR: 07623 514719 (pager) SGoRR Duty Officer Where public sector organisations are aware that sector / network-specific co-ordinating bodies also have an interest, or role to play, in a notifiable cyber incident, they should copy these bodies into the email. In the event that any central co-ordinating body (SG CRU, Police Scotland, NCSC) is notified of a notifiable cyber incident involving a Scottish public sector organisation that has not been reported through the “Report it Once and Follow Up” procedure outlined above, it will seek agreement from the organisation affected to inform the other central coordinating bodies and sector/network-specific coordinating bodies. 64
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27 OFFICIAL PLEASE DO NOT FILL THIS FORM IN ON ANY NETWORK YOU BELIEVE HAS BEEN COMPROMISED. USE A SEPARATE SYSTEM TO FILL THIS IN. Your Name Your Phone Number Your Contact Email Address (The email address from an uncompromised system that all further correspondence should be sent to.) Your Company Email Address (The email address from an uncompromised system that all further correspondence should be sent to.) What Organisation are you reporting an incident for? What is your Role? Summary of Incident Are you sharing this with us for information or do you require advice and assistance from Police Scotland (investigation) NCSC (Incident Management) or SG CRU (Ministerial awareness or threat sharing) If assistance please specify Do you have an Internal ID for the incident? Investigation so far Impact Description of Impact Current state of incident 65
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28 OFFICIAL Notification: Have you reported this to: Scottish Government Cyber Resilience Unit? Yes No NCSC? Yes No Police Scotland? Yes No Information Commissioner’s Office (ICO) as a GDPR obligation? Yes No N/A Relevant Competent Authority (CA) as a NIS Directive obligation? Yes No N/A Who else has been notified? e.g external specialist response providers, Resilience Partners Do you have any further data or samples to aid this incident? Yes No Information Sharing: Has any information been shared on the CISP? Yes No Do you have information you wish to have shared across the CREW network ? Yes No If yes please provide the message content providing information that would enable other network defenders to take mitigating action. Are there Media lines prepared is so can they be provided? 66
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29 OFFICIAL 10. Appendix G – NCSC Incident Categorisation Framework NCSC defines the following: Cyber-attack: Attempts to damage, disrupt or gain unauthorised access to computer systems, networks or devices. Small & medium sized organisations: Businesses, charities, clubs and schools with up to 250 employees. Likely to not have a dedicated team managing cyber security. Large organisations: Businesses, charities and critical national infrastructure with more than 250 employees. Likely to have a dedicated team managing cyber security. Category Category definition Who responds? What do they do? Category 1 National cyber- emergency A cyber-attack which causes sustained disruption of UK essential services or affects UK national security, leading to severe economic or social consequences or to loss of life. Immediate, rapid and coordinated cross- government response. Strategic leadership from Ministers / Cabinet Office (COBR), tactical cross- government coordination by NCSC, working closely with Law Enforcement. Scottish Government Resilience Room (SGoRR) activated and would take a co-ordination role working with COBR. Coordinated on-site presence for evidence gathering, forensic acquisition and support. Co-location of NCSC, Law Enforcement, Lead Government Departments, Devolved Administrations and others where possible for enhanced response. SGoRR undertakes multi agency co- ordination role in Scotland. Category 2 Highly significant incident A cyber-attack which has a serious impact on central government, UK essential services, a large proportion of the UK population, or the UK economy. Response typically led by NCSC (escalated to COBR if necessary), working closely with Law Enforcement as required. Cross-government response coordinated by NCSC. SGoRR activated and would take a leading co-ordination role working with COBR if activated. SG CRU would act as the interface with the NCSC. NCSC will often provide on-site response, investigation and analysis, aligned with Law Enforcement criminal investigation activities. SGoRR undertakes multi agency co- ordination role in Scotland. SG CRU acts as the interface with the NCSC. Category 3 Significant incident A cyber-attack which has a serious impact on a large organisation or on wider / local government, or which poses a considerable risk to central government or UK essential services. Response typically led by NCSC, working with Law Enforcement as required. SGoRR likely to be activated and would take a leading co-ordination role. SG CRU would act as the interface with the NCSC. NCSC will provide remote support and analysis, standard guidance; on-site NCSC or Law Enforcement support may be provided. SGoRR undertakes multi agency co- ordination role in Scotland. SG CRU acts as the interface with the NCSC. 67
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30 OFFICIAL Category 4 Substantial incident A cyber-attack which has a serious impact on a medium- sized organisation, or which poses a considerable risk to a large organisation or wider / local government. Response led either by NCSC or by Law Enforcement dependent on the incident. SGoRR may be activated and, if so, would take a leading co-ordination role. SG CRU would act as the interface with the NCSC. NCSC or Law Enforcement will provide remote support and standard guidance, or on-site support by exception. SGoRR (if activated) undertakes multi agency co-ordination role in Scotland. CRU acts as the interface with the NCSC. Category 5 Moderate incident A cyber-attack on a small organisation, or which poses a considerable risk to a medium- sized organisation, or preliminary indications of cyber activity against a large organisation or the government. Response led by SG CRU, Law Enforcement working with Organisation as appropriate SG CRU working with Lead Policy Area to provide co- ordination role, inc. considering Ministerial briefing and intelligence sharing opportunities. Law Enforcement will provide remote support and standard guidance, with on-site response by exception. Scottish Government CRU working with Lead Policy Area to co -ordinate briefings to Scottish Ministers encourage intelligence sharing, and accessing appropriate advice and guidance from NCSC and Police Scotland. Category 6 Localised incident A cyber-attack on an individual, or preliminary indications of cyber activity against a small or medium-sized organisation. Response led by SG CRU, Law Enforcement working with Organisation as appropriate SG CRU working with Lead Policy Area to provide co- ordination role, inc. considering Ministerial briefing and intelligence sharing opportunities Remote support and provision of standard advice. On-site response by exception. Scottish Government CRU working with Lead Policy Area to co -ordinate briefings to Scottish Ministers encourage intelligence sharing, and accessing appropriate advice and guidance from NCSC and Police Scotland. 68
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31 OFFICIAL 11. Appendix H – List of Abbreviations Abbreviation Meaning CIRP Cyber incident Response Plan CIRT Cyber incident Response Team CISO Chief Information Security Officer CiSP Cyber Information Sharing Partnership CMDB Configuration Management Database CMT Crisis Management Team COBR Cabinet Office Briefing Rooms CONOPS Concept of Operations CRO Chief Risk Officer DDOS Distributed Denial of Service DNS Domain Name System DPO Data Protection Officer HR Human Resources ICO Information Commissioner’s Office IP Internet Protocol ISM Information Security Manager ISO Information Security and Digital Risk Officer IT Information Technology MAC Media Access Control MITM Man in the Middle NCIMP National Cyber incident Management Policy NCSC National Cyber Centre NIST National Institute of Standards and Technology RACI Responsible / Accountable / Consulted / Informed SG CRU Scottish Government Cyber Resilience Unit SGoRR Scottish Government Resilience Room SIEM Security Information and Event Management SPoC Single Point of Contact TTX Testing, Training, & Exercise 69
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WEST DUNBARTONSHIRE COUNCIL Report by Chief Officer - Resources Corporate Services Committee: 5 February 2025 Subject: Corporate Debt Policy 1. PURPOSE 1.1 To seek Committee approval of the revised Corporate Debt Policy. 2. RECOMMENDATIONS 2.1 It is recommended that Committee approve the revised Corporate Debt Policy attached as an appendix to the report. 3. BACKGROUND 3.1 The current Corporate Debt Policy (the Policy) was approved by Corporate Services Committee on 21 August 2019 to ensure effective recovery and control of debt owed to the Council by using a holistic approach to recovery. 4. MAIN ISSUES 4.1 The revised Policy is attached as Appendix 1. It aims to ensure effective recovery and control of all debt owed to the Council with debt recovery methods being flexible and considering the needs of individual households whilst also providing best value for money for the Council. 4.2 The main changes to the Policy are in Section 5.1 – Recovery of Council Tax and Section 5.2 – Recovery of Non-Domestic Rates (NDR), which are summarised below. All other changes are immaterial in nature (i.e. grammatical updates). 4.3 In relation to the changes at 5.1, currently if taxpayers fail to make Council tax payments, they are issued with a Reminder Notice, then a Final Notice followed by a Summary Warrant. The Reminder Notice advises payment must be made within 7 days or a Final Notice will be issued. If no payment is received, the Final Notice is issued and advises of the loss to the right of pay in instalments with the full balance being due within 14 days or an application will be made to the Sheriff Court for a Summary Warrant. 4.4 The proposed changes at 5.1.4, 5.1.5 and 5.1.6 will remove the requirement of issuing a Final Notice aligning the process with the way Sundry Debt is managed. Taxpayers that fail to pay their Council Tax charge will be issued with a Reminder Notice and if no payment, arrangement or contact is made, an application will be made for a Summary Warrant. 4.5 The proposed change will mean when the Reminder Notice is issued, it will advise the ITEM 10 71
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taxpayer that payment must be made within 21 days or to contact the Council to discuss an alternative payment option and failure to do so will result in the loss of instalments and an application will be made for a Summary Warrant. Although the Final Notice stage is being removed, taxpayers will still have the same 21-day timeframe to make payment, consistent with the current period between the reminder and final notice. This ensures that no reduction in time is provided for managing their payment. 4.6 If a taxpayer receives a Reminder Notice and makes payment within the 21 days, any future missed payment will result in them receiving a 2nd Reminder Notice. If this is not paid, an application will be made for a Summary Warrant. No further reminder notices would be issued. If a 3rd payment is missed, this would move direct to an application for a Summary Warrant. This change represents an improvement to the current process for taxpayers who default for a second time. Under the new approach, if they engage within the 21-day timeframe following their first missed payment, they will receive a second Reminder Notice instead of a Final Notice where the taxpayer would have lost their right to pay by instalments. This provides an additional opportunity for taxpayers to address their arrears and avoid immediate enforcement action. 4.7 To ensure applications for a Summary Warrant are not made where the taxpayer has contacted the Council, the service use an electronic workflow system with automation. Any taxpayer contact or outstanding correspondence will be matched against the prelist of Summary Warrant cases. Through this automated process the taxpayer will be removed from the prelist, and no application will proceed until the enquiry has been fully resolved. 4.8 In relation to the changes at 5.2, currently a ratepayer can miss the equivalent of four monthly instalments by the 30 September before any notice is issued. The legislation now allows the Council to issue a reminder notice after any missed instalment to maximise recovery. This recovery process has been introduced by many other local authorities to maximise recovery and is similar to the recovery process for Council Tax. 4.9 If the proposed change is approved the Council’s website will be updated with the information and a detailed flyer will be included in the annual Council Tax and NDR bills that are issued to all households and ratepayers in West Dunbartonshire for 2025/26. 4.10 There is a further change at section 2.0 to update the membership of the advice partnership. This removed the Independent Resource Centre and added the Scottish Social Security Agency, Clydebank Asbestos Group and Department for Work and Pensions. 5. PEOPLE IMPLICATIONS 5.1 None directly from this report 6. FINANCIAL AND PROCUREMENT IMPLICATIONS 6.1 The Council’s ability to deliver services which meet the needs of its citizens and current financial constraints experienced by the Council depends heavily on the 72
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success in collecting revenues. This policy reinforces the importance of revenue collection. There is no procurement impact of this policy. 7. RISK ANALYSIS 7.1 The collection of charges made by the Council is important in terms of the financial sustainability of the Council and the revised policy aims to support the ongoing collection of charges in an efficient manner. 8. EQUALITIES IMPACT ASSESSMENT (EIA) 8.1 No issues were identified in a screening for potential equality impact of this policy. 9. Environmental Sustainability 9.1 There is no requirement to carry out a Strategic Environmental Assessment 10. CONSULTATION 10.1 Consultation has taken place with Finance and Legal Services 11. STRATEGIC ASSESSMENT 11.1 Sound financial practice and budgetary control are imperative to assist with the governance of the Council and supports officers of the Council in achieving the five strategic priorities of the Council’s Strategic Plan. This report forms part of the financial governance of the Council. Laurence Slavin Chief Officer - Resources Date: 17 January 2025 Person to Contact: Arun Menon, Business Support Manager E-mail: arun.menon@west-dunbarton.gov.uk Appendices Appendix 1 – Corporate Debt Policy Background Papers: Equalities Impact Assessment Screening Wards affected: All Council wards 73
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CORPORATE DEBT POLICY FRAMEWORK DOCUMENT Appendix 1 75
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1.0 Introduction The purpose of this document is to describe the corporate approach to debt collection for West Dunbartonshire Council (the Council). Implementing a Corporate Debt Policy (the Policy) was identified as an essential element for local authorities in the coherent management of debt in terms of Regulations under the Debt Arrangement and Attachment (Scotland) Act 2002. The Policy aims to ensure a joined-up debt management approach which gathers together all debt owed to the Council by an individual to streamline recovery and provide a fair and equitable treatment in dealing with the individual’s debts. The Policy is the Council statement on how it will work with its residents, customers and partners to collect debt. It outlines what it will do to help those who are in debt to manage their payments whilst paying their debts. The Policy is in recognition that it is important to communicate our approach to debt management to key stakeholders as it promotes efficiency and consistency in the raising and collection of debt. This is a significant policy as the collection of due income is vital in providing resources to continue to deliver Council services. The Policy complements the wider strategies of the Council in relation to financial inclusion and capability. The aim of the Policy is also to achieve good practice in collection of monies due. Good practice is considered to be the achievement of the best possible recovery for the Council whilst ensuring liability to pay is calculated correctly, enforcement action is reasonable and those who are vulnerable are assisted in meeting their financial obligation to the Council. Whilst it sets out the general principles to be applied in relation to debt collection and management across all Council services, it is to be used in conjunction with more detailed procedural guidance for employees. The details of how debt collection for Council Tax, Non-Domestic Rates (NDR), Rent and other Sundry Debt would work is outlined in section 5. 2.0 Background The Council has a duty to collect all debts due as quickly and economically as possible, including Council Tax, Council House Rents, NDR and other Council charges. The Council’s ability to deliver services to meet the needs of its residents depends heavily on its success in collecting revenues. 76
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The Council is committed to promoting financial inclusion and capability and in doing so recognises the problems of multiple indebtedness, poverty and deprivation, and the need to break the poverty trap by helping residents to meet their liabilities in a supported, controlled and managed manner. The Council will integrate the work of Working4U through the advice partnership which consists of Citizens Advice Bureau, Scottish Social Security Agency, Clydebank Asbestos Group, Department for Work and Pensions and WDC advice services for benefit, debt and money advice into the debt collection process and recognises the benefits that these organisations can offer both the debtor and the Council. 3.0 Objectives Included in the Council’s Strategic Plan is the objective to support economic development to deliver increased prosperity for our area and to deliver quality public services. The Council’s aim is to maximise income collection and, where necessary, assist by ensuring maximising benefits uptake where appropriate. This will be achieved through making sure that all discounts, exemptions, Universal Credit (UC), Housing Benefit (HB), Council Tax Reduction (CTR) claims, Scottish Welfare Fund (SWF) assistance and free school meals and clothing grants have been claimed with signposting and referral of financially vulnerable people to the Advice Partnership for assistance. We consider that individuals have a responsibility to pay all amounts properly due to the Council. To achieve this, we will: Encourage individuals to contact the Council as soon as they have problems paying. Encourage individuals to pay on time and, where relevant, regularly to prevent a culture of non-payment. Prioritise preventative measures such as advice on benefit availability and discounts and exemptions. Focus on the ability to pay whichever type of debt is due. Offer a range of easily accessible payment methods. Acknowledge and respect the individual’s obligations to their dependants. Offer a sensitive and flexible approach to debt collection whilst ensuring monies due are effectively and efficiently recovered for the benefit of the whole community. 77
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Take account of the whole financial situation of the debtor and collect debts in a sympathetic and efficient way while ensuring our approach is transparent, consistent and equitable. Aim to achieve a fair balance between the claims of competing creditors, in recognition of the need for the individual to maintain an acceptable standard of living. Ensure that a co-ordinated approach to debt is taken by all Council services. Provide advice on available charge reductions e.g. UC (Housing Element), HB and CTR, where appropriate. Offer specialist, independent debt advice by referral to the Advice Partnership. Recognise the debt advice provided by advice agencies as best practice. Treat all debtors as individuals and consider, wherever possible, individual circumstances when taking action to recover debt. Try to reach satisfactory arrangements for payment of debt at all stages of recovery recognising that, where this cannot be achieved, we will take recovery action using the appropriate legal powers. 3.1 The Benefits of a Corporate Debt Policy A corporate debt policy will help ensure: Individuals can come to realistic repayment agreements. Where appropriate the Council takes enforcement action. Employees take a holistic approach to corporate debt. Individuals are offered appropriate advice as early as possible to attempt to manage debt better and facilitate better collection rates by the Council. Compliance with the Council’s Financial Regulations and Standing Orders. 4.0 Code of Practice for Collecting Debts This Policy applies to all debt owed to the Council. The policy will recognise the Council’s strategic priority for protection of vulnerable individuals and as 78
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such we will seek to ensure that vulnerable individuals are not harmed by this policy. Those who might be potentially vulnerable include: the elderly lone parents and their children those with additional support needs people with a chaotic lifestyle e.g. in prison, etc. people with disabilities or a long-term illness and their carers unemployed people and others reliant on benefit young people people on low incomes. 4.1 Communication and Contact with the Council We will: Ensure all Council bills, invoices, etc are raised as soon as practicable, and will include clear, relevant and full information as to: a) What the bill is for b) When payment is due c) How and where to pay d) How and who to contact for further information and/or advice. Provide interpreting facilities for non-English speaking customers. Encourage individuals to make contact at an early stage of the recovery process. Provide clear information about all aspects of collection and debt recovery including where advice and help is available. Communicate clearly and without jargon. Attempt to respond to any debtor’s correspondence within 10 working days. If we cannot do this, we will contact the debtor and tell them why and who is dealing with their query, and when they can expect a full response. Acknowledge a debtor complaint within 2 working days and inform them who will be dealing with your complaint. Respond to a first stage complaint in 5 working days and respond to a second stage complaint within 20 working days. If we cannot answer the complaint within the timescales provided, we will contact the complainant and tell them why and when they can expect a full response. 79
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4.2 Collection and Recovery Process We will: Promote an approach within the Council that goods and services provided by the Council are paid prior to; or on provision/delivery. Provide a variety of efficient payment methods. Provide, and make widely available, clear and concise information about the statutory recovery processes available to us and our approach to and provisions for people with financial difficulties. Use the full range of statutory powers available to us to obtain payment. Make every effort to adhere to the timetable/ limits we set for recovery procedures. 4.3 Repayments We will: Negotiate with debtors for repayments, taking account of personal circumstances, where appropriate and making reference to the requirements under the Bankruptcy and Debt Advice (Scotland) Bill 2014. Recognise payment proposals from money advice agencies, when negotiating repayments with all debtors in line with the requirements in utilising The Common Financial Statement (CFS). Acknowledge the distinction between ‘can’t’ and ‘won’t’ pay. The Policy will seek to promote financial inclusion and early intervention by recognising that debtors may have underlying problems with money management or may not be receiving all the financial assistance to which they are entitled. Allocate repayments for multiple debts in such a way that recognises (where relevant) rent arrears as the priority of preventing homelessness and sustaining tenancies; Council Tax; Non-Domestic Rates; and Sundry Debts. Use a variety of collection methods including attachment of earnings, court orders, bankruptcy and sequestration, deductions from income support, job seekers allowance and employment support allowance and alternative payment arrangement (APA) for UC claimants. 80
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4.4 Employees as Debtors to the Council It is expressly stated in the terms and conditions of employment that employees have a duty to make any payments due to the Council in good time. If a debt is owed by an employee and no sustainable payment arrangement is in place and maintained, the Council will be entitled to make appropriate deduction from employee’s pay without the employee’s further agreement. The employee will be notified of any such arrangement being put into place. 4.5 Debt Collection Agents and Sheriff Officers When the Council has exhausted our in-house arrears procedures the debt (including Council Tax, NDR, Sundry and Former Tenant Rent Arrears) is passed to the Council’s Sheriff Officers for attempted collection. The Sheriff Officers will attempt to collect the debt using a variety of approaches and solutions which are appropriate to each individual case, such as: Issuing letters, SMS text campaigning, outbound telephony campaigning. Conclude payment arrangements. Issue notice of legal proceedings letters. Undertake visits to commercial premises and issue Charges for Payment together with Debt Advice and Information Packs served where appropriate. Take enforcement action in terms of Debtors (Scotland) Act 1987 in line with legislation. They also provide services for current rent arrears including execution of diligence which includes service of a Court Summons, service of a Charge for Payment/Charge for Removing, instructing earnings/bank arrestment and conducting evictions. It is vital for agents undertaking any collection activity on behalf of the Council to work to a clear strategy for how these externally provided activities are selected, implemented and managed. The Council will at all times retain responsibility for any debt passed to a collection agent or sheriff officer. The Council will also ensure that external agents are made aware of vulnerable situations and treat all debtors with respect. Enforcement agents/agencies must recognise that each has a role in ensuring that the vulnerable are protected and that their recovery process is as agreed between the agent/agency and the Council. Wherever possible, enforcement agents should have arrangements in place for rapidly accessing translation services when these are needed, and 81
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provide, on request, information in large print or in Braille for debtors with impaired sight. Collection agents and sheriff officers appointed by the Council will operate within the Code of Practice set by the Council, which is provided during the tendering process. 4.6 Late or Missed Payments Payment arrangements will be closely monitored, with appropriate recovery action being taken for late or missed payments. All Council charges are due for payment by their stated due date. Failure to pay by the due date will result in the issue of reminders. Individuals are responsible for ensuring payments reach us by the due date. Those who anticipate problems in making payment on time will be actively encouraged to contact us to discuss alternative payment arrangements. 4.7 Payment Arrangement All payment arrangements will be made on the basis that payment will be made as agreed. While entering into a payment arrangement, staff will ensure that the debtor can afford the arrangement. This is to ensure unrealistic arrangements are not entered into which lead to additional work for the Council and inconvenience for the Debtor. 4.8 Billing The Council has streamlined and will continue to streamline its billing and payment processes to, not only make it simpler for our service users to pay, but also for our staff to administer. In that respect we will: Streamline billing processes where service users receive as few invoices as possible for cross-Council services. Provide Council service users with improved payment method options, such as payment plans (with subscriptions) and direct debit. Both of these payment methods will reduce paper invoice production and postage. It also reduces the requirement for account amendments and staff interventions by ensuring monies paid by service users are linked to the relevant invoice for up-to-date account information. Improve overall customer service for affordable payment options across all WDC invoicing. Ensure, where service users are unable to manage any existing payment methods, despite support from the service area, alternatives are considered. 82
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4.9 Payment Options The Council recognises the need to make it as easy as possible for its service users to pay their bills. In order to reduce the cost to the Council and, therefore, local taxpayers the most cost-effective methods of payment will be encouraged. For most bills this will be Direct Debit as it the most economical collection method, is very reliable, easy to set up and cancel for the service user and is backed by a refund guarantee. 4.10 Evasion and Fraud The unlawful evasion of payments due to the Council reduces the financial resources available to the Council and has a direct impact on all residents, businesses and other organisations that rely on Council services. Unlawful evasion or fraud to avoid payment will not be tolerated. Where this is identified, in addition to taking action to enforce payment, the Council will seek to impose such further penalties or sanctions as the law allows. Where debts arise through evasion or fraud, the Council will seek to recover payment in full as quickly as possible and will only agree payment arrangements in exceptional circumstances. 4.11 Write Offs The Council recognises that where a debt is irrecoverable, prompt and regular write off of such debts is appropriate in terms of good accounting practice. The Council will seek to minimise the cost of write-offs by taking all necessary action to recover what is due. All debts will be subject to the full collection, recovery and legal procedures as outlined in our write off guidelines below. Where it has not been possible to collect a debt, authorisation to write these debts off will be requested to the: Section 95 Officer if the debt is under £5,000. Relevant Council committee if the debt is £5,000 or above. Write offs will be requested in the following circumstances: Deceased When a person dies and leaves no estate. Before seeking write-off approval records are checked to determine whether any estate exists against which a claim could be made. No Forwarding Address Unfortunately many people in arrears leave their property leaving no forwarding address. Prior to seeking write-off approval every effort is made to trace the debtor(s). Records are checked and outside agencies are contacted to try to ascertain the debtor’s address. Prescribed 83
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A debt cannot be enforced after 5 years from the date it became due. The period applies in the absence of a relevant claim e.g. summary warrant or court decree, or acknowledgement of the debt via letter or payment. Where a relevant claim has been made (Summary Warrant or Decree), statute advises that all debts cannot be legally collected after 20 years of the last payment or acknowledgement of the debt and a debt automatically becomes prescribed at that point. The relevant law is contained within the Prescription and Limitation (Scotland) Act 1973. Unreasonable to Pursue There are various reasons why it may be unreasonable to pursue a debt. Examples include: Where a person is permanently hospitalised, or goes into residential care, their income is used firstly towards the cost of their care, as is any capital which the person may have. It is often unreasonable to pursue any debt from people in this category due to personal financial circumstances. People who cannot deal with their debt problems due to mental illness, dementia or learning disability. Tenants who receive a custodial sentence will have their debt written off for the period of their sentence, this will be reinstated upon their release. Uneconomical to Pursue Where the debt is below £75 we will not pursue this through court proceedings. 4.12 An Effective Policy For the Policy to be effective we will endeavour to ensure: Maximisation of payment for services and goods ahead or on provision. Accurate, clear and prompt billing arrangements. Quick response to changes in circumstances. Fast and accurate delivery of entitlement to any benefit, discount or charge reduction. Offers of referral to advice partnership as early in the process as appropriate. An ability to follow through on publicly known enforcement actions within previously publicised timescales. The sharing of relevant information between services, subject to the EU General Data Protection Regulation (GDPR) and the Data Protection Bill requirements. 5.0 Recovery Processes 5.1 Recovery of Council Tax 84
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5.1.1 Council Tax is a tax levied on all eligible domestic dwellings. The amount of Council Tax levied is dependent on the Council Tax band that the property falls into and the amount of tax the Council wishes to be raised. 5.1.2 The full rate of Council Tax is liable to be paid unless the property, owner or occupier is eligible for a reduction or exemption. 5.1.3 The Council Tax Administrative and Enforcement (Scotland) Regulations 1992 and the Local Government Finance Act 1992 prescribe the legislative procedures that the Council must follow in the event of non-payment of Council Tax. 5.1.4 Under statute where a Council Tax monthly instalment is not received by the due date then the Council will serve a reminder on each joint and severally liable person. The reminder notice will ask for payment of the instalment due within 21 days or to contact the council to discuss an alternative payment arrangement. The taxpayer will lose the right to pay in instalments and an application for summary warrant will be made if they fail do so. 5.1.5 If, after 21 days from the serving of a reminder notice, the Council Tax remains unpaid the Council will make an application to the Sheriff Court in Dumbarton for a summary warrant to be granted and a 10% statutory addition to be added to each outstanding Council Tax debt listed on the summary warrant petition. Summary warrant notices will then be issued to the taxpayer detailing the total amount due including the penalty. 5.1.6 If a taxpayer receives a reminder notice and makes payment within the 21 days, any future missed payment will result in them receiving a 2nd reminder notice. If this is not paid, an application will be made for a summary warrant. No further reminder notices will be issued and if a 3rd payment was missed, this would move directly to an application for a summary warrant as per 5.1.5. 5.1.7 If the summary warrant notice is not paid in full the debt will be passed to a Sheriff Officer for collection unless the debtor makes and maintains an arrangement. The Sheriff Officer can, if they do not receive payment in full, enforce one of the relevant diligences’ available to them e.g. wage/bank arrestment or attachment. 5.1.8 On receipt of any of the above reminders from the Council or Sheriff Officers a debtor can contact the Corporate Debt Team to make arrangement for payment of any balance or to notify of any discrepancies. 5.1.9 Direct deductions from Department for Works and Pensions (DWP) benefits will be used for debtors on relevant welfare benefits. 5.1.10 Direct deduction from pay will be used where the debtor is a West Dunbartonshire Council employee (see 4.4). 85
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5.2 Recovery of Non-Domestic Rates (NDR) 5.2.1 NDR is a tax levied on business properties which the Council statutorily administers on behalf of the Scottish Government. 5.2.2 Billing is carried out annually in April and twice weekly thereafter. Bills contain all statutory data together with details of common reliefs available. In terms of the Local Government (Scotland) Act 1975 Section 8(1) rates shall be payable by ten instalments beginning in the second month and ending in the penultimate month of the year. However, the Council offers alternative payment plans (including over 12 months) in terms of Section 8(7)(a) of the Local Government Scotland Act 1975 which allows a local authority to come to an agreement with an individual to pay rates otherwise than in accordance with section 8(1). 5.2.3 Measures under Non-Domestic Rates (Scotland) Act 2020 Section 21 - Failure to Pay amends The Local Government (Scotland) Act 1947: which prescribes the legislative procedures that the Council must follow to recover NDR. 5.2.4 Under statute where the ratepayer fails to make a monthly instalment, a reminder notice is issued requesting payment within 7 days. 5.2.5 If no payment or contact is made within the 7 days, the Council will serve a final notice on a ratepayer who has lost the right to pay by monthly instalments. Payment must be made within 7 days. 5.2.6 If after 7 days from the serving of a final notice the bill remains unpaid, the Council will make an application to Dumbarton Sheriff Court for a summary warrant to be granted and a 10% statutory addition added to each outstanding non-domestic rates debt on the warrant petition. Summary warrant notices will then be issued to the customer detailing the total amount due including the penalty. 5.2.7 If the summary warrant notice is not paid in full the debt is passed to the Sheriff Officers for collection. 5.2.8 The Sheriff Officer may enforce payment of the arrears by various forms of diligence available to them e.g. bank arrestment, money attachment, sale of attached goods. The Council also has the option once an account is at summary warrant stage to raise an action to petition the ratepayer for sequestration/liquidation. 5.2.9 The ratepayer can contact the Council at any stage of recovery to enter into a payment plan for repayment of the sum due or to discuss issues in relation to the amount charged. Ratepayers can only contact the Sheriff Officer for accounts at summary warrant that have been passed 86
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to the Sheriff Officer for collection to discuss repayment plans or issues in relation to the amount charged. 5.2.10 Corporate Service Committee agreed to publicise business that failed to pay their NDR in line with The Non-Domestic Rating (Collection and Enforcement) Regulations following attempts by the Council to engage either for payment and/or to assist with any reductions/reliefs where available. This will continue to be monitored and published on the Council’s web site. 5.3 Collection of Council Housing Rents 5.3.1 The Council is a landlord of approximately 10,500 Council housing properties. 5.3.2 The tenancy agreement between the Council and its tenants explains the tenant’s responsibility to pay rent in advance. When this fails, early intervention is crucial to engage with the tenant to provide advice and support to sustain their tenancy and prevent home loss due to arrears. 5.3.3 The Council provides a staged, but escalated, process to recover rent arrears with legal action only taken where there is an intention to seek Decree for Eviction and Payment. Legal action will not be taken where the tenant has arrears due only to under occupancy and / or if they have engaged with the Council and have an agreed payment plan in place that they are conforming with. 5.3.4 We ensure that all seven Pre-Action Requirements (PARs) as required under the Housing Scotland Act (as amended) 2012 are met before we formally serve notice on tenants that we intend to take court action on which could end their tenancy. Eviction is only used as a last resort where all other methods have failed. All eviction actions are discussed with and approved by the Chief Officer Housing & Employability 5.3.5 The Council has a separate rent collection strategy that provides more detail on collection processes for both former and current tenant rent arrears. 5.4 Collection of Sundry debts 5.4.1 The Council is responsible for billing and collection of all charges levied by the Council for goods and services provided and plays a significant part in funding the Council’s overall budget. 5.4.2 The responsibility for charging lies with the relevant issuing service who will ensure, wherever possible, that collection of the fee or charge takes place prior to the service being provided. 87
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5.4.3 Invoices will be raised as soon as possible when the charge is due and payable no later than 10 days after the goods or service are supplied. 5.4.4 Where a debt is in dispute, the debt will remain the responsibility of the issuing service. The dispute must be resolved within 20 working days of the receipt of the complaint. Where a dispute cannot be resolved within 20 working days, the issuing service must notify the Finance Service Centre or Corporate Debt team of the reason, indicating when the dispute will be resolved. This will allow a hold to be placed on the account or the debt being passed to Sheriff Officer. 5.4.5 Debtors are advised on the invoice that payment is due immediately and payable no later than 10 days after the goods or service are supplied or payment plan instalment date commences. 5.4.6 Where an account remains unpaid 21 days after the date of issue debtors will be issued with a legal proceedings letter giving a further 14 days to make payment. This will indicate that failure to settle the account within a further 14 days will result in the matter being referred to Sheriff Officers for collection and/or considered for court action. The process for accounts outstanding depends on the value of the account and the cumulative value of all accounts outstanding for that particular debtor. 5.4.7 Where the debtor is unable to settle the required outstanding balance by the due date, an arrangement can be made to pay by instalments. In all cases the repayment period will be for the shortest term possible. 6.0 Performance Monitoring The Council’s Performance Management Framework sets out how each department will monitor, manage and report on performance information from their departmental plans. Key elements of our approach are: Customer focus – working with our customers to identify successful outcomes. Outcome focus – understanding what we are trying to achieve and basing our performance management and reporting on this. Continuous Improvement – using customer feedback, reviewing progress and learning from good practice internally and externally to evaluate current practice and develop better ways of working. Responsibility and ownership – every member of staff should understand the performance standards expected taking responsibility for improving service delivery. The framework comprises a suite of both statutory and local performance indicators to assess how well the corporate debt section is performing. These indicators are reviewed and set annually taking into account benchmarking information, previous performance and our drive for continuous improvement. 88
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Performance measures are based on individual debt collection rates for each type of debt. Collection rates for Rent and Council Tax are reported to the relevant committee. Sundry Debt and Employee Debt are reviewed internally. . 7.0 Review of Policy The Corporate Debt Policy will be reviewed in the light of any legislative changes, trends or other factors that impact on the effectiveness of the policy. 89
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WEST DUNBARTONSHIRE COUNCIL Report by Chief Officer - Resources Corporate Services Committee: 5 February 2025 ___________________________________________________________________ Subject: Write-off of National Non-Domestic Rates 2024/2025 1. Purpose 1.1 The purpose of this report is to recommend for approval the write-off of debts in respect of National Non-Domestic Rates (NNDR), which have been deemed as irrecoverable during the financial year 2024/2025. 2. Recommendations 2.1 It is recommended that the Committee approve the write-off of NNDR accounts totalling £637,211.56. 3. Background 3.1 The NNDR is a national rate of non-domestic properties and is determined each year by the Scottish Parliament. All local authorities collect the rates and the monies collected are pooled into a national central fund. The Scottish Government allocates a grant to each authority from this fund through the Local Government Finance settlement. The Council’s annual billing amount for NNDR in 2024/25 is £92.1M (including utility charges). In 2023/24 the Council collected 97.29% 3.2 The grant distribution formula used by the Scottish Government has regard to the amount of NNDR collectable by each local authority. The Council makes an annual return to the Scottish Government detailing the amounts collected for each year. Included in this return is a note of any amounts written off as uncollectable. As such, NNDR collected by a local authority represents a receipt of grant income. Specific debts deemed uncollectable are written off and the reduction in NNDR collected locally is compensated for in future grant settlements. 3.3 Financial Regulation D4 gives the Chief Officer - Resources authority to write- off individual debts up to £5,000. The Chief Officer - Resources is required to seek the approval of Members prior to writing off any debt in excess of £5,000. 3.4 A report is submitted annually to Committee seeking approval for write-off of irrecoverable debts. The write-offs are not specific to any one year but instead are the debts which have been deemed irrecoverable during 2024/25. ITEM 11 91
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3.5 The table below shows the distribution of the recommended write off over the years from which the debts were originally raised. Write off can be due to a number of reasons, for example, a company has ceased trading or a review of outstanding cases has now deemed that the debt is irrecoverable. Financial Year Debt Created Value of write-off 2019/2020 £69,836.58 2020/2021 £68,181.34 2021/2022 £139,704.05 2022/2023 £149,999.23 2023/2024 £132,002.84 2024/2025 £77.487.52 Total £637,211.56 3.6 Where a company has ceased trading through liquidation or administration the Council formally submits a claim to the trustee up to and including the date of liquidation/administration. At this stage the Council would propose this amount for write off. In such cases the Council is classed as an unsecured creditor (i.e. secured creditors are organisations such as HMRC and Banks) and in these cases it is extremely unlikely that any recovery of the outstanding monies will be received in full: generally low or nil recovery is the outcome. If such a recovery was received this would be credited to the rates account and the write off to this value reversed or reduced. 4. Main Issues 4.1 Debts totalling £637,211.56 are submitted for write off. Non-collection of debts and request for write off is due to the businesses being liquidated, dissolved or administration. The following table identifies the reasons for NNDR write off in more detail. Reason Alexandria Clydebank Dumbarton Grand Total Administration £0.00 £0.00 £7,047.99 £7,047.99 Dissolved £38,296.06 £473,693.56 £47,845.95 £559,835.57 Liquidation £15,403.27 £54,924.73 £0.00 £70,328.00 Total £53,699.33 £528,618.29 £54,893.94 £637,211.56 The attached appendix provides details of the individual debts involved. Since all these are limited companies, details and corresponding addresses have been provided. 4.2 The proposed write off amount is significantly higher than the figure written off in 2023/24 due to the dissolution of JH Enterprises Ltd with an outstanding NNDR balance of £364,470.95. Further information is provided in the appendix. 92
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4.3 Although the debts are treated as written off, should any circumstances change whereby debts can be collected, the Council will pursue them. 5. People Implications 5.1 There are no people implications. 6. Financial and Procurement Implications 6.1 The NNDR debts written off totalling £637,211.56 will be notified to the Scottish Government NNDR pool for reimbursement. There are no Procurement implications. 7. Risk Analysis 7.1 The grant distribution formula adopted by the Scottish Government assumes the Council will collect NNDR liabilities. If sums deemed uncollectable are not notified to the Scottish Government, this will have an adverse effect on the Council’s cash flow. Prudent financial accounting practice also requires that uncollectable debt should be written-off in a timely manner. 8. Equalities Impact Assessment 8.1 No significant issues were identified in a screening for potential equality impact of this measure. 9. Consultation 9.1 Consultation has taken place with Legal Services and there are neither any issues nor concerns with the proposal. 10. Strategic Assessment 10.1 The write off of uncollectable NNDR debts forms part of the financial governance of the Council. Sound financial practice and budgetary control are imperative to assist with the governance of the Council and support officers of the Council in achieving the five strategic priorities. Laurence Slavin Chief Officer - Resources Date: 14 January 2025 93
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Person to Contact: Ryan Chalmers, Section Head Church Street, Dumbarton. Email: ryan.chalmers@west-dunbarton.gov.uk Appendices: Details of debts for write-off Background Papers: Wards Affected: All Council Wards. 94
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Notes: Administration Going into Administration under insolvency legislation effectively means a company is being taken under the management of a court appointed administrator – who must be a licensed insolvency practitioner - appointed by the courts, creditors, or company directors, where they are required to act in the best interest of the insolvent company. Dissolved Where a limited company has been dissolved or struck off it legally closes and is removed from the Register at Companies House where there are reasonable grounds to believe that no business is being carried on. Dissolution officially ends a business owner’s continued responsibility for taxes, debts and other commitments. Liquidation The process of Liquidation is when a company is either at or near to the end of its life and the remaining assets need to be liquidated for distribution to creditors and shareholders. The role of the liquidator is to maximise the realisation of assets of the company. Once the assets have been realised and if sufficient cash has accumulated then the job of the Liquidator is agree all creditors’ claims and to pay dividends accordingly. Sheriff Officers When the Council has exhausted our in-house arrears procedures the debt is passed to our Sheriff Officers for collection. The Sheriff Officers will attempt to collect the debt using a variety of approaches and solutions which are appropriate to each individual case. In certain cases the Sheriff Officer will submit to WDC a write-off pro forma, advising all avenues have been exhausted and irrecoverable in collecting the rates and recommending write-off along with a brief background. 95
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APPENDIX 1 2019/2020 Specific Write -Off List Reference Number Name Address Write-Off Reason 37033107082037 Jh Enterprises Ltd East Wing, Ground Floor, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £26,454.66 Dissolved 37033298082030 Jh Enterprises Ltd West Wing, Second Floor, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £7,559.55 Dissolved 37033336162033 Jh Enterprises Ltd West Wing, Second Floor, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £5,900.14 Dissolved 37033514062033 Jh Enterprises Ltd West Wing, Second Floor, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £13,482.73 Dissolved 37035525132034 Glamco Retail Ltd 105 Sylvania Way, Clydebank, G81 2RR £16,439.50 Dissolved Total £69,836.58 2020/2021 Specific Write -Off List Reference Number Name Address Write-Off Reason 37032275092133 Mario Group Facility Management Ltd Unit 14, Fleming Court, 2 North Avenue, Clydebank Business Park, Clydebank, G81 2DR £6,530.45 Liquidation 37033107082134 Jh Enterprises Ltd East Wing, Ground Floor, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £30,144.29 Dissolved 37033298082136 Jh Enterprises Ltd West Wing, Second Floor, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £8,840.17 Dissolved 37033336162130 Jh Enterprises Ltd West Wing, Second Floor, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £6,899.65 Dissolved 97
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37033514062130 Jh Enterprises Ltd West Wing, Second Floor, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £15,766.78 Dissolved Total £68,181.34 2021/2022 Specific Write -Off List Reference Number Name Address Write-Off Reason 37006487162237 Devilla Property Services Ltd Dumbuck Hotel, 11A Dumbuck, Milton, Dumbarton, G82 1EG £26,501.55 Dissolved 37032275092230 Mario Group Facility Management Ltd Unit 14, Fleming Court, 2 North Avenue, Clydebank Business Park, Clydebank, G81 2DR £11,858.00 Liquidation 37033107082231 Jh Enterprises Ltd East Wing, Ground Floor, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £6,144.60 Dissolved 37033298082233 Jh Enterprises Ltd West Wing, Second Floor, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £8,839.60 Dissolved 37033336162236 Jh Enterprises Ltd West Wing, Second Floor, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £6,899.20 Dissolved 37033514062236 Jh Enterprises Ltd West Wing, Second Floor, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £8,839.60 Dissolved 37033786162232 Poiu100 Ltd Unit 15, Telford Court, 9 South Avenue, Clydebank Business Park, Clydebank, G81 2NR £5,439.00 Liquidation 37035290082233 Ig Gifts Trading Ltd 43 Sylvania Way, Clydebank, G81 2RR £13,609.75 Dissolved 37096222052232 The Shore Loch Lomond Ltd 3 Ben Lomond Way, Balloch, Alexandria, G83 8QL £30,154.85 Dissolved 37123335012237 Jh Enterprises Spectrum House, 1st Floor, East Wing, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £6,899.20 Dissolved 37123343032233 Jh Enterprises Spectrum House, 2nd Floor, East Wing, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £6,272.00 Dissolved 37123351012231 Jh Enterprises Spectrum House, Ground Floor, West Wing, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £8,246.70 Dissolved Total £139,704.05 98
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2022/2023 Specific Write -Off List Reference Number Name Address Write-Off Reason 37006487162334 Devilla Property Services Ltd Dumbuck Hotel, 11A Dumbuck, Milton, Dumbarton, G82 1EG £21,344.40 Dissolved 37023500042336 The Pier Kitchen & Bar Ltd 35 Balloch Road, Alexandria, G83 8SS £5,926.33 Liquidation 37032275092336 Mario Group Facility Management Ltd Unit 14, Fleming Court, 2 North Avenue, Clydebank Business Park, Clydebank, G81 2DR £11,193.13 Liquidation 37033107082337 Jh Enterprises Ltd East Wing, Ground Floor, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £6,244.92 Dissolved 37033298082330 Jh Enterprises Ltd West Wing, Second Floor, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £8,983.92 Dissolved 37033336162333 Jh Enterprises Ltd West Wing, Second Floor, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £7,011.84 Dissolved 37033514062333 Jh Enterprises Ltd West Wing, Second Floor, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £8,983.92 Dissolved 37035290082330 Ig Gifts Trading Ltd 43 Sylvania Way, Clydebank, G81 2RR £6,555.97 Dissolved 37035851132338 Gifts & Cards Ltd 52 Sylvania Way, Clydebank, G81 2TL £11,366.85 Dissolved 37037048162334 Fallstaff Limited Cleddans Bar, 387 Kilbowie Road, Clydebank, G81 2TU £8,794.82 Liquidation 37096222052338 The Shore Loch Lomond Ltd 3 Ben Lomond Way, Balloch, Alexandria, G83 8QL £8,141.21 Dissolved 37098659152338 Quade Bars Ltd The Cabin Inn, 474 Dumbarton Road, Clydebank, G81 4DN £8,496.16 Dissolved 37100890082338 Clydebank View Ltd 8 Carinthia Way, Clydebank, G81 2UA £7,020.98 Dissolved 37123335012334 Jh Enterprises Spectrum House, 1st Floor, East Wing, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £7,011.84 Dissolved 99
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37123343032330 Jh Enterprises Spectrum House, 2nd Floor, East Wing, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £6,374.40 Dissolved 37123351012337 Jh Enterprises Spectrum House, Ground Floor, West Wing, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £8,381.34 Dissolved 37123378032334 Jh Enterprises Spectrum House, 1st Floor, West Wing, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £8,167.20 Dissolved Total £149,999.23 2023/2024 Specific Write -Off List Reference Number Name Address Write-Off Reason 37023500042433 The Pier Kitchen & Bar Ltd 35 Balloch Road, Alexandria, G83 8SS £9,476.94 Liquidation 37027476112430 Caledonian Campers & Conversions 582 Glasgow Road, Clydebank, G81 1NH £5,876.22 Liquidation 37033107082434 Jh Enterprises Ltd East Wing, Ground Floor, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £7,025.54 Dissolved 37033298082436 Jh Enterprises Ltd West Wing, Second Floor, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £11,229.90 Dissolved 37033336162430 Jh Enterprises Ltd West Wing, Second Floor, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £8,764.80 Dissolved 37033514062430 Jh Enterprises Ltd West Wing, Second Floor, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £11,229.90 Dissolved 37035851132435 Gifts & Cards Ltd 52 Sylvania Way, Clydebank, G81 2TL £6,927.88 Dissolved 37037048172435 Cleddans2023 Limited Cleddans Bar, 387 Kilbowie Road, Clydebank, G81 2TU £9,312.60 Dissolved 37038176072430 Finlays Bar Ltd Glenhead Tavern, 44 Dumbarton Road, Hardgate, G81 6HD £7,691.97 Dissolved 37100890082435 Clydebank View Ltd 8 Carinthia Way, Clydebank, G81 2UA £11,815.50 Dissolved 37101595102433 Shampooch Dog Grooming Ltd Unit 2, Baird Court, 10 North Avenue, Clydebank Business Park, Clydebank, G81 2QP £5,233.11 Liquidation 37123335012431 Jh Enterprises Spectrum House, 1st Floor, East Wing, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £8,764.80 Dissolved 100
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37123343032436 Jh Enterprises Spectrum House, 2nd Floor, East Wing, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £7,968.00 Dissolved 37123351012434 Jh Enterprises Spectrum House, Ground Floor, West Wing, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £10,476.68 Dissolved 37123378032431 Jh Enterprises Spectrum House, 1st Floor, West Wing, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £10,209.00 Dissolved Total £132,002.84 2024/2025 Specific Write -Off List Reference Number Name Address Write-Off Reason 37006908052533 Carpetright Plc Unit 6, 19 Glasgow Road, Dumbarton, G82 1QX £7,047.99 Administration 37033107082531 Jh Enterprises Ltd East Wing, Ground Floor, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £5,436.60 Dissolved 37033115072533 Speed Conservatory Roof Systems Ltd 1 Rutherford Court, 15 North Avenue, Clydebank Business Park, Clydebank, G81 2QP £9,985.45 Dissolved 37033298082533 Jh Enterprises Ltd West Wing, Second Floor, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £8,988.42 Dissolved 37033336162536 Jh Enterprises Ltd West Wing, Second Floor, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £7,038.11 Dissolved 37033514062536 Jh Enterprises Ltd West Wing, Second Floor, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £8,988.42 Dissolved 37123335012537 Jh Enterprises Spectrum House, 1st Floor, East Wing, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £7,038.11 Dissolved 37123343032533 Jh Enterprises Spectrum House, 2nd Floor, East Wing, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £6,398.28 Dissolved 37123351012531 Jh Enterprises Spectrum House, Ground Floor, West Wing, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £8,394.85 Dissolved 101
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37123378032537 Jh Enterprises Spectrum House, 1st Floor, West Wing, 1A North Avenue, Clydebank Business Park, Clydebank, G81 2DR £8,171.29 Dissolved Total £77,487.52 102
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WEST DUNBARTONSHIRE COUNCIL Report by the Chief Officer - Resources Corporate Services Committee – 5 February 2025 Subject: Corporate Services Revenue - Budgetary Control Report to 31 October 2024 (Period 7) 1. Purpose 1.1 The purpose of this report is to advise the Committee on the performance of the Corporate Services budget for the period to 31 October 2024. 2. Recommendations 2.1 Members are asked to: i) Note that the revenue account currently shows a projected annual favourable variance of £0.199m (0.55% of the total budget). 3. Background 3.1 Revenue Budget At the meeting of West Dunbartonshire Council on 6 March 2024, Members agreed the revenue estimates for 2024/25. A total net budget of £38.161m was approved for services under the remit for Corporate Services at that time. Since the budget changes to the value of -£1.796m have occurred, the details of these are as follows: Description £m Budget Agreed March 2024 38.161 Previously reported on 14-08-24 Removal of recharges to Central Support Allocation 0.142 Reduction in budgets in relation to Pension Fund reduced costs -2.807 Increase in Leisure Trust Management Fee Budget 0.370 Subsequent changes Additional Cost of 24-25 Pay Award 0.525 Minor budget movements between committees. -0.026 36.365 ITEM 12 103
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4. Main Issues Revenue Budget 4.1 The summary report at Appendix 1 identifies a projected annual favorable variance (underspend) of £0.199m, however after taking into account £0.340m of earmarked reserves available the underlying favourable variance is £0.539m (1.48%). Detailed service reports are attached as Appendix 2. £m £m Net Underlying Favourable Variance as at P5 -0.227 Movements in Service Variances Explanations Resources Cost of Collection Council Tax Increase in income from Statutory Additions -0.178 Audit £100k reduction in achievable income from fraud recoveries. 0.085 Finance Improved turnover achievement -0.023 Resources - Others -0.001 CCCF Citizen Services Increase in staff recharges to HMTA -0.084 Building Cleaning Impact of restrictions on filling vacancies -0.049 CCCF - Others -0.005 Regulatory & Regeneration Planning Additional planning income anticipated -0.055 R&R - Others 0.005 Others -0.007 Total Movement in Service Variances -0.312 Net underlying favourable variance as at P7 -0.539 4.2 There are seven projected annual variances in excess of £0.050m. Notes on these variances are highlighted and noted within Appendix 3, with additional information on action being taken to minimise or mitigate overspends where possible. 4.3 Although the report indicates that underlying expenditure is favourable in comparison to that anticipated during the budget exercise, the present variance should be viewed in the knowledge that there are a number of variable factors which could arise before 31 March 2025 and which could affect the year end results. 104
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4.4 Appendix 4 to the report summarises the current position against the saving options agreed by council as part of setting the 2024/25 budget 5. People Implications 5.1 There are no people implications. 6. Financial and Procurement Implications 6.1 Other than the financial position noted above, there are no financial or procurement implications from this budgetary control report. 7. Risk Analysis 7.1 The main financial risks to the ongoing financial position relate to unforeseen costs being identified between now and the end of the financial year. This can affect all service areas 8. Equalities Impact Assessment (EIA) 8.1 No equalities impact assessment was required in relation to this report. 9. Consultation 9.1 All services involved in delivering the revenue and capital budgets have been consulted in the compilation of this report. 10. Strategic Assessment 10.1 Proper budgetary control and sound financial practice are cornerstones of good governance and support Council and officers to pursue the 5 strategic priorities of the Council’s Strategic Plan. This report forms part of the financial governance of the Council. Laurence Slavin Chief Officer Resources Date: 14 December 2024 Person to Contact: Adrian Gray, Finance Business Partner Council Offices, 16 Church Street, Dumbarton Telephone: (01389) 737838 E-mail: adrian.gray@west-dunbarton.gov.uk Appendices: Appendix 1 - Appendix 2 - Appendix 3 - Revenue Budgetary Control 2024/25 – Summary Report Revenue Budgetary Control 2024/25 – Service Reports Analysis of Revenue Variances over Page 105
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£50,000 Appendix 4 - Monitoring of Savings Options Background Papers: Ledger output – Period 07 General Services Revenue Estimates 2024/25 – Council 6 March 2024 Wards Affected All Wards 106
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WEST DUNBARTONSHIRE COUNCIL REVENUE BUDGETARY CONTROL 2024/25 CORPORATE SERVICES SUMMARY PERIOD END DATE 31 October 2024 Total Budget 2024/25 Spend to Date 2024/25 Final Spend Annual RAG Status Use of earmarked reserves. Variance after use of earmarked reserves. £000 £000 £000 £000 % £000 £000 Audit 19 123 74 55 285% 0 55 Finance 1,501 949 1,693 192 13% 183 9 Rent Rebates & Allowances 1,957 2,434 1,957 0 0% 0 0 Revenues & Benefits 2,350 1,338 2,427 76 3% 66 10 Finance Service Centre 467 233 482 15 3% 15 0 Cost of Collection of Rates 6 0 18 11 177% 11 0 Cost of Collection of Council Tax (823) (177) (1,001) (178) -22% 0 (178) Central Admin Support 2,543 1,339 2,553 11 0% 0 11 Procurement 569 272 558 (10) -2% 0 (10) Democratic and Registration Service 741 332 692 (48) -7% 0 (48) Environmental Health 616 305 608 (9) -1% 0 (9) Licensing (154) (143) (172) (18) -12% 0 (18) Legal Services/Trading Standards 812 456 843 31 4% 0 31 Planning 566 123 406 (161) -28% 0 (161) Transactional Services 850 459 869 19 2% 0 19 Strategic People and Change 1,817 994 1,870 53 3% 35 18 Information Services 4,767 3,617 4,782 15 0% 0 15 Communications & Marketing 280 126 257 (24) -8% (24) Citizen Services 1,382 643 1,345 (36) -3% (36) Performance & Strategy 237 121 226 (11) -5% (11) Clydebank Town Hall 319 156 309 (10) -3% (10) Office Accomodation 1,131 1,454 1,129 (2) 0% (2) Libraries 1,726 976 1,758 32 2% 32 Arts and Heritage 296 97 327 31 10% 31 Catering Services 4,732 2,596 4,691 (41) -1% (41) Building Cleaning 1,875 1,027 1,766 (109) -6% (109) Building Cleaning PPP (188) (180) (245) (58) 31% (58) Facilities Assistants 2,410 1,183 2,280 (130) -5% (130) Facilities Management 444 297 501 57 13% 57 Leisure Management 3,090 2,304 3,151 62 2% 30 32 Events 27 29 14 (13) -48% (13) 36,365 23,484 36,166 (199) -0.55% 340 (539) APPENDIX 1 Service / Subjective Summary Variance 2024/25 Total Net Expenditure 107
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2024/25 CORPORATE SERVICES COMMITTEE DETAIL PERIOD END DATE 31 October 2024 Total Budget 2024/25 YTD Spend 2024/25 Forecast Spend 2024/25 RAG Status £000 £000 £000 £000 % Employee 29,369 14,972 28,694 (675) (2%) Property 2,269 1,612 2,426 157 7% Transport and Plant 153 52 162 10 6% Supplies, Services and Admin 5,668 3,672 5,901 232 4% Payments to Other Bodies 5,654 4,275 6,094 440 8% Other 32,426 19,468 32,426 0 0% Gross Expenditure 75,540 44,052 75,704 164 0% Income (39,174) (20,568) (39,537) (363) (1%) Net Expenditure 36,365 23,484 36,166 (199) (1%) £000 £000 £000 £000 % Employee 317 148 271 (46) (15%) Property 0 0 0 0 0% Transport and Plant 0 0 0 0 0% Supplies, Services and Admin 2 2 2 0 21% Payments to Other Bodies 0 0 0 0 0% Other 0 0 0 0 0% Gross Expenditure 320 150 274 (46) (14%) Income (301) (27) (200) 100 33% Net Expenditure 19 123 74 55 285% £000 £000 £000 £000 % Employee 1,507 803 1,504 (4) (0%) Property 0 0 0 0 0% Transport and Plant 0 0 0 0 0% Supplies, Services and Admin 50 10 53 3 6% Payments to Other Bodies 2 185 185 183 8448% Other 0 0 0 0 0% Gross Expenditure 1,560 999 1,743 183 12% Income (59) (50) (50) 9 15% Net Expenditure 1,501 949 1,693 192 13% £000 £000 £000 £000 % Employee 0 0 0 0 0% Property 0 0 0 0 0% Transport and Plant 0 0 0 0 0% Supplies, Services and Admin 0 0 0 0 0% Payments to Other Bodies 0 0 0 0 0% Other 32,426 19,468 32,426 0 0% Gross Expenditure 32,426 19,468 32,426 0 0% Income (30,469) (17,035) (30,469) 0 0% Net Expenditure 1,957 2,434 1,957 0 0% £000 £000 £000 £000 % Employee 1,867 995 1,898 31 2% Property 0 0 0 0 0% Transport and Plant 2 1 2 0 0% Supplies, Services and Admin 30 8 46 15 50% Payments to Other Bodies 895 666 994 99 11% Other 0 0 0 0 0% Gross Expenditure 2,793 1,671 2,939 145 5% Income (443) (332) (512) (69) (16%) Net Expenditure 2,350 1,338 2,427 76 3% Service Summary Variance 2024/25 All Services Audit Finance Rent Rebates & Allowances Revenues & Benefits 108
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2024/25 CORPORATE SERVICES COMMITTEE DETAIL PERIOD END DATE 31 October 2024 Total Budget 2024/25 YTD Spend 2024/25 Forecast Spend 2024/25 RAG Status Service Summary Variance 2024/25 £000 £000 £000 £000 % Employee 344 201 393 49 14% Property 0 0 0 0 0% Transport and Plant 0 0 0 0 0% Supplies, Services and Admin 48 13 48 0 0% Payments to Other Bodies 74 96 117 42 57% Other 0 0 0 0 0% Gross Expenditure 467 309 558 91 20% Income 0 (76) (76) (76) 0% Net Expenditure 467 233 482 15 3% £000 £000 £000 £000 % Employee 0 0 0 0 0% Property 0 0 0 0 0% Transport and Plant 0 0 0 0 0% Supplies, Services and Admin 3 0 3 0 0% Payments to Other Bodies 89 0 100 11 13% Other 0 0 0 0 0% Gross Expenditure 91 0 103 11 12% Income (85) 0 (85) 0 0% Net Expenditure 6 0 18 11 177% £000 £000 £000 £000 % Employee 0 0 0 0 0% Property 0 0 0 0 0% Transport and Plant 0 0 0 0 0% Supplies, Services and Admin 64 39 64 0 0% Payments to Other Bodies 30 14 30 0 0% Other 0 0 0 0 0% Gross Expenditure 94 53 94 0 0% Income (917) (230) (1,095) (178) (19%) Net Expenditure (823) (177) (1,001) (178) 22% £000 £000 £000 £000 % Employee 572 269 539 (33) (6%) Property 0 0 0 0 0% Transport and Plant 0 0 0 (0) (49%) Supplies, Services and Admin 2 0 2 0 0% Payments to Other Bodies 75 3 79 4 5% Other 0 0 0 0 0% Gross Expenditure 649 272 619 (29) (5%) Income (80) 0 (61) 19 24% Net Expenditure 569 272 558 (10) (2%) £000 £000 £000 £000 % Employee 814 407 775 (40) (5%) Property 0 0 0 0 0% Transport and Plant 1 0 2 0 16% Supplies, Services and Admin 8 8 16 8 107% Payments to Other Bodies 0 0 0 0 0% Other 0 0 0 0 0% Gross Expenditure 824 415 792 (31) (4%) Income (83) (83) (100) (17) (21%) Net Expenditure 741 332 692 (48) (7%) Cost of Collection of Rates Cost of Collection of Council Tax Procurement Finance Service Centre Democratic and Registration Service 109
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2024/25 CORPORATE SERVICES COMMITTEE DETAIL PERIOD END DATE 31 October 2024 Total Budget 2024/25 YTD Spend 2024/25 Forecast Spend 2024/25 RAG Status Service Summary Variance 2024/25 £000 £000 £000 £000 % Employee 2,552 1,335 2,570 17 1% Property 0 0 0 0 0% Transport and Plant 0 0 0 0 0% Supplies, Services and Admin 11 8 11 0 0% Payments to Other Bodies 0 0 0 0 0% Other 0 0 0 0 0% Gross Expenditure 2,563 1,343 2,580 17 1% Income (20) (3) (27) (7) (32%) Net Expenditure 2,543 1,339 2,553 11 0% £000 £000 £000 £000 % Employee 858 425 846 (12) (1%) Property 6 4 6 0 0% Transport and Plant 10 6 10 0 0% Supplies, Services and Admin 21 8 22 0 1% Payments to Other Bodies 72 37 75 4 5% Other 0 0 0 0 0% Gross Expenditure 967 479 959 (8) (1%) Income (351) (174) (351) (0) (0%) Net Expenditure 616 305 608 (9) (1%) £000 £000 £000 £000 % Employee 291 125 263 (27) (9%) Property 0 0 0 0 0% Transport and Plant 1 0 1 0 0% Supplies, Services and Admin 8 6 8 0 0% Payments to Other Bodies 0 0 0 0 0% Other 0 0 0 0 0% Gross Expenditure 299 131 272 (27) (9%) Income (453) (273) (444) 9 2% Net Expenditure (154) (143) (172) (18) 12% £000 £000 £000 £000 % Employee 854 470 878 24 3% Property 0 0 0 0 0% Transport and Plant 3 1 3 0 0% Supplies, Services and Admin 15 16 26 11 77% Payments to Other Bodies 2 0 2 0 0% Other 0 0 0 0 0% Gross Expenditure 873 488 910 36 4% Income (61) (33) (67) (5) (9%) Net Expenditure 812 456 843 31 4% £000 £000 £000 £000 % Employee 1,090 426 894 (196) (18%) Property 0 0 0 0 0% Transport and Plant 2 0 2 0 0% Supplies, Services and Admin 20 13 25 5 26% Payments to Other Bodies 170 23 201 30 18% Other 0 0 0 0 0% Gross Expenditure 1,281 462 1,121 (160) (13%) Income (715) (339) (715) (0) (0%) Net Expenditure 566 123 406 (161) (28%) Central Admin Support Environmental Health Legal Services/Trading Standards Licensing Planning 110
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2024/25 CORPORATE SERVICES COMMITTEE DETAIL PERIOD END DATE 31 October 2024 Total Budget 2024/25 YTD Spend 2024/25 Forecast Spend 2024/25 RAG Status Service Summary Variance 2024/25 £000 £000 £000 £000 % Employee 858 461 872 14 2% Property 0 0 0 0 0% Transport and Plant 0 0 0 0 194% Supplies, Services and Admin 4 1 4 0 0% Payments to Other Bodies 0 0 0 0 0% Other 0 0 0 0 0% Gross Expenditure 862 463 876 14 2% Income (12) (4) (7) 5 40% Net Expenditure 850 459 869 19 2% £000 £000 £000 £000 % Employee 1,727 923 1,786 60 3% Property 0 0 0 0 0% Transport and Plant 1 1 1 0 0% Supplies, Services and Admin 5 7 10 5 110% Payments to Other Bodies 214 144 214 0 0% Other 0 0 0 0 0% Gross Expenditure 1,947 1,075 2,013 65 3% Income (130) (81) (143) (12) (10%) Net Expenditure 1,817 994 1,870 53 3% £000 £000 £000 £000 % Employee 2,156 1,184 2,278 122 6% Property 0 0 0 0 0% Transport and Plant 2 1 2 0 0% Supplies, Services and Admin 3,063 2,599 3,067 3 0% Payments to Other Bodies 3 0 0 (3) (100%) Other 0 0 0 0 0% Gross Expenditure 5,224 3,784 5,347 123 2% Income (457) (167) (565) (108) (24%) Net Expenditure 4,767 3,617 4,782 15 0% £000 £000 £000 £000 % Employee 295 142 270 (26) (9%) Property 0 0 0 0 0% Transport and Plant 0 0 0 0 0% Supplies, Services and Admin 9 3 6 (4) (40%) Payments to Other Bodies 0 0 0 0 0% Other 0 0 0 0 0% Gross Expenditure 305 145 275 (29) (10%) Income (25) (19) (19) 6 23% Net Expenditure 280 126 257 (24) (8%) £000 £000 £000 £000 % Employee 1,464 778 1,458 (6) (0%) Property 0 0 0 0 0% Transport and Plant 0 0 0 0 0% Supplies, Services and Admin 37 74 95 58 158% Payments to Other Bodies 0 0 0 0 98% Other 0 0 0 0 0% Gross Expenditure 1,502 852 1,554 52 3% Income (120) (209) (209) (88) (74%) Net Expenditure 1,382 643 1,345 (36) (3%) Communications & Marketing Citizen Services Transactional Services Strategic People and Change Information Services 111
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2024/25 CORPORATE SERVICES COMMITTEE DETAIL PERIOD END DATE 31 October 2024 Total Budget 2024/25 YTD Spend 2024/25 Forecast Spend 2024/25 RAG Status Service Summary Variance 2024/25 £000 £000 £000 £000 % Employee 222 114 213 (9) (4%) Property 0 0 0 0 0% Transport and Plant 0 0 0 0 0% Supplies, Services and Admin 0 0 0 0 0% Payments to Other Bodies 14 8 14 0 0% Other 0 0 0 0 0% Gross Expenditure 237 123 228 (9) (4%) Income 0 (2) (2) (2) 0% Net Expenditure 237 121 226 (11) (5%) £000 £000 £000 £000 % Employee 133 71 136 3 2% Property 291 181 275 (16) (5%) Transport and Plant 0 0 0 0 0% Supplies, Services and Admin 40 19 40 0 0% Payments to Other Bodies 0 5 10 10 0% Other 0 0 0 0 0% Gross Expenditure 464 276 462 (2) (0%) Income (145) (120) (153) (8) (5%) Net Expenditure 319 156 309 (10) (3%) £000 £000 £000 £000 % Employee 121 61 118 (3) (2%) Property 1,373 1,014 1,370 (3) (0%) Transport and Plant 0 0 0 0 0% Supplies, Services and Admin 38 30 42 4 10% Payments to Other Bodies 20 0 20 0 0% Other 0 0 0 0 0% Gross Expenditure 1,552 1,104 1,550 (2) (0%) Income (421) 350 (422) (1) (0%) Net Expenditure 1,131 1,454 1,129 (2) (0%) £000 £000 £000 £000 % Employee 1,276 663 1,233 (43) (3%) Property 270 202 350 80 30% Transport and Plant 15 7 15 0 0% Supplies, Services and Admin 206 115 206 0 0% Payments to Other Bodies 0 0 0 0 0% Other 0 0 0 0 0% Gross Expenditure 1,766 987 1,804 37 2% Income (40) (12) (45) (6) (14%) Net Expenditure 1,726 976 1,758 32 2% £000 £000 £000 £000 % Employee 322 148 324 1 0% Property 2 5 15 13 616% Transport and Plant 0 0 0 0 0% Supplies, Services and Admin 34 16 46 12 35% Payments to Other Bodies 18 4 18 0 0% Other 0 0 0 0 0% Gross Expenditure 378 173 404 26 7% Income (82) (76) (77) 4 5% Net Expenditure 296 97 327 31 10% Performance & Strategy Office Accomodation Clydebank Town Hall Libraries Arts and Heritage 112
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2024/25 CORPORATE SERVICES COMMITTEE DETAIL PERIOD END DATE 31 October 2024 Total Budget 2024/25 YTD Spend 2024/25 Forecast Spend 2024/25 RAG Status Service Summary Variance 2024/25 £000 £000 £000 £000 % Employee 3,959 2,005 3,826 (133) (3%) Property 71 33 95 24 34% Transport and Plant 110 32 117 7 6% Supplies, Services and Admin 1,873 585 1,915 42 2% Payments to Other Bodies 29 44 50 22 75% Other 0 0 0 0 0% Gross Expenditure 6,041 2,700 6,002 (39) (1%) Income (1,309) (104) (1,312) (3) (0%) Net Expenditure 4,732 2,596 4,691 (41) (1%) £000 £000 £000 £000 % Employee 2,009 942 1,803 (206) (10%) Property 170 108 207 36 21% Transport and Plant 2 0 1 (1) (33%) Supplies, Services and Admin 17 35 78 61 363% Payments to Other Bodies 0 0 0 0 0% Other 0 0 0 0 0% Gross Expenditure 2,197 1,085 2,088 (109) (5%) Income (322) (57) (322) 0 0% Net Expenditure 1,875 1,027 1,766 (109) (6%) £000 £000 £000 £000 % Employee 865 417 793 (72) (8%) Property 43 32 50 7 15% Transport and Plant 0 0 0 0 0% Supplies, Services and Admin 9 17 17 9 96% Payments to Other Bodies 0 0 0 0 0% Other 0 0 0 0 0% Gross Expenditure 917 466 860 (57) (6%) Income (1,105) (645) (1,106) (1) (0%) Net Expenditure (188) (180) (245) (58) 31% £000 £000 £000 £000 % Employee 2,436 1,178 2,271 (165) (7%) Property 44 33 59 15 35% Transport and Plant 0 0 0 0 0% Supplies, Services and Admin 12 7 9 (3) (25%) Payments to Other Bodies 0 0 0 0 0% Other 0 0 0 0 0% Gross Expenditure 2,493 1,218 2,340 (153) (6%) Income (83) (35) (60) 23 28% Net Expenditure 2,410 1,183 2,280 (130) (5%) £000 £000 £000 £000 % Employee 459 282 482 23 5% Property 0 0 0 0 0% Transport and Plant 2 3 5 3 168% Supplies, Services and Admin 3 2 4 1 34% Payments to Other Bodies 0 10 10 10 0% Other 0 0 0 0 0% Gross Expenditure 464 297 501 37 8% Income (20) 0 0 20 100% Net Expenditure 444 297 501 57 13% Building Cleaning PPP Facilities Assistants Facilities Management Building Cleaning Catering Services 113
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2024/25 CORPORATE SERVICES COMMITTEE DETAIL PERIOD END DATE 31 October 2024 Total Budget 2024/25 YTD Spend 2024/25 Forecast Spend 2024/25 RAG Status Service Summary Variance 2024/25 £000 £000 £000 £000 % Employee 0 0 0 0 0% Property 0 0 0 0 0% Transport and Plant 0 0 0 0 0% Supplies, Services and Admin 0 0 0 0 0% Payments to Other Bodies 3,854 2,964 3,890 36 1% Other 0 0 0 0 0% Gross Expenditure 3,854 2,964 3,890 36 1% Income (764) (660) (739) 25 3% Net Expenditure 3,090 2,304 3,151 62 2% £000 £000 £000 £000 % Employee 0 0 0 0 0% Property 0 0 0 0 0% Transport and Plant 0 0 0 0 0% Supplies, Services and Admin 35 31 35 0 0% Payments to Other Bodies 93 70 84 (10) (10%) Other 0 0 0 0 0% Gross Expenditure 129 102 119 (9) (7%) Income (102) (72) (105) (3) (3%) Net Expenditure 27 29 14 (13) (48%) Leisure Management Events 114
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2024/25 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Annual Spend RAG Status £000 £000 £000 % Audit 19 74 55 285% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Cost of Collection of Council Tax (823) (1,001) (178) 22% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Planning 566 406 (161) -28% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Building Cleaning 1,875 1,766 (109) -6% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Building Cleaning PPP (188) (245) (58) 31% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Facilities Assistants 2,410 2,280 (130) -5% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome This Service provides Building & Planning services. Favourable variance anticipated. This service provides cleaning services to PPP schools. There has been greater than anticipated expenditure on cleaning material costs (£35k) ,urgent equipment replacements (£56k) and replacement uniforms (£4k). However, there is a favourable variance against employee costs due to a number of vacancies (£206k). None. Favourable variance anticipated. This service provides Facility Assistants throughout WDC buildings. There is a favourable variance against employee costs due to a number of vacancies. This service provides cleaning services across all council buildings. Material costs and usage will be monitored. Favourable variance anticipated. There is a favourable variance against employee costs due to a number of vacancies which will result in a higher than anticipated refund. None. A £196k favourable variance in employee costs is due to delays and difficulties filling vacancies. This is partly offset by a £30k adverse variance in Payments to Other Bodies. None required. Favourable variance is anticipated. This service collects Council tax from local residents. The services also provides support and advice to those residents regarding council tax. A higher than anticipated favourable income outturn is anticipated from Statutory Additions. None required. Favourable variance is anticipated. 31 October 2024 Budget Details Variance Analysis Variance Internal audit of council services. Variance due to a £100k reduction in projected fraud recovery target which is offset by an underspend in staff costs due to vacancies. The National Fraud Initiative is indicating a lower than expected recovery of fraudulent transactions this year. The service is also experiencing resource constraints. These two factors will result in a lower value of income recovery than anticipated in the budget. Adverse variance is anticipated. 115
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2024/25 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Annual Spend RAG Status £000 £000 £000 % 31 October 2024 Budget Details Variance Analysis Variance Facilities Management 444 501 57 13% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Adverse variance anticipated. Management and Team Leaders for Facilities Services such as Cleaning, Catering and Facilities Assistants. There is an adverse variance against employee costs principally because turnover is not being achieved. None at present. 116
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 4 MONITORING OF EFFICIENCIES AND MANAGEMENT ADJUSTMENTS 2024/25 Efficiency Detail Ref Chief Officer Budgeted Amount £000 Projection of Total Saved £000 Projection of Total Not Saved £000 Comment December 2023 Management Adjustments 1 Remove a 1.0 FTE vacant post from the Facilities Management team with service delivery being maintained through new structure with increased number of team leaders CCF09 A Graham 36 36 - Complete 2 Remove two vacant posts in the Communications team which will result in campaign activity being on digital platforms only, minimal design activity and less capacity for events CCF10 A Graham 50 50 - Complete 4 Rightsize ICT Budgets to better reflect expected costs for GIS software and general ICT inflationary pressures PT01 V Rogers 46 46 - Complete 8 Reduce the Council’s training budget, retaining budget to cover essential corporate requirements PT07 V Rogers 10 10 - Complete 9 Estimated saving from replacing ISDN telephony lines with SIP cloud telephone support (SIP is a digital method of making calls) PT11 V Rogers 76 76 - Complete 10 Replacement of Citrix Technology with cheaper technology PT12 V Rogers 75 75 - Complete 11 Implement the Water Direct Scheme which facilitates the collection of water and sewerage debt from residents direct from their benefits at source by the DWP RES05 L Slavin 60 60 - Complete 12 Remove two franking machines and further reduce use of first class mail RES11 L Slavin 12 12 - Complete 13 Seek commercial opportunities for Balloch Park kiosk RES12 L Slavin 15 15 5 The rental income was less than the assumption made at the savings exercise. 14 Rightsize minor sundry service budget lines such as travel, books etc RES14 L Slavin 17 17 - Complete 15 Rightsize income budgets as consequence of historical lease review RES15 L Slavin 25 25 - Complete 117
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 4 MONITORING OF EFFICIENCIES AND MANAGEMENT ADJUSTMENTS 2024/25 Efficiency Detail Ref Chief Officer Budgeted Amount £000 Projection of Total Saved £000 Projection of Total Not Saved £000 Comment 16 Adjust charge to Dumbarton Common Good for support services to reflect cost recovery RES19 L Slavin 21 21 - Complete 17 Adjust charge to Valuation Joint Board for support services to reflect cost recovery RES20 L Slavin 11 11 - Complete 18 Remove 3.41 FTE vacant posts in revenue and benefit team and review work processes to minimise impact on income recovery RES21 L Slavin 109 109 - Complete 20 Remove a 0.6 FTE vacant registrar post - no longer required as Clydebank Registration Service is now managed centrally from Dumbarton RR02 A Douglas 30 30 - Complete 21 Remove a 1 FTE vacancy in the Leadership Support Team whilst retaining 2:1 PA/CO ratio RR04 A Douglas 39 39 - Complete 22 Remove a 0.4 FTE vacancy in the Member Services Team to reflect requirements of elected members RR05 A Douglas 15 15 - Complete 23 Reduce 0.2 FTE in Democratic and Registration Service via a two year phased retirement RR07 A Douglas 18 18 - Complete 24 Right sizing anticipated income from regulatory and regeneration fees RR12 A Douglas 130 130 - Complete December 2023 Saving Options 25 Reduce the West Dunbartonshire Leisure Trust Mgt Fee by up to 30% CCF01 A Graham 940 940 - Complete 28 Two week Christmas closedown bar delivery of essential services RES07 L Slavin 7 - 7 Cost pressure added for 2025/26 29 End the provision of hybrid committee meetings which would enable the committee team to return to its existing establishment RR03 A Douglas 21 21 - Complete March 2024 Saving Options 30 Reduce opening hours of Clydebank Town Hall to 4 days a week CCF02 A Graham 30 30 - Complete 118
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 4 MONITORING OF EFFICIENCIES AND MANAGEMENT ADJUSTMENTS 2024/25 Efficiency Detail Ref Chief Officer Budgeted Amount £000 Projection of Total Saved £000 Projection of Total Not Saved £000 Comment 31 Reduce investment in materials in library service CCF06 A Graham 50 50 - Complete 32 Reduce financial commitment to the Highland Games CCF11 A Graham 14 14 - Complete 33 Review core library staffing (outwith branch libraries) and remove one post CCF19 A Graham 18 18 - In progress 34 Review menus in educational establishments to reduce waste whilst ensuring compliance with nutritional guidance CCF20 A Graham 60 60 - Complete 35 Reduce Community Budgeting fund by 50% reducing money available for community groups to bid for CCF24 A Graham 27 27 - Complete 36 Reduce the Community Engagement budget by 50% reducing the number of events supported CCF25 A Graham 22 22 - Complete 37 Review the Communities team reducing the delivery of community based services CCF26 A Graham 87 49 38 Delay in implementation, in year shortfall will be covered by the smoothing fund. Full year savings expected in future years. 51 Remove counselling and physio PT10 V Rogers 47 47 - Complete 52 Remove 3.6 FTE in CAS team PT13 V Rogers 112 112 - Complete 53 Reduce WDCVS funding by 50% RES02 L Slavin 75 75 - Complete 54 Remove one Council officer RES09 L Slavin 26 26 - Complete 64 Remove £12,500 of Nightzone West funding provided to Police Scotland RR01 A Douglas 12 12 - Complete 65 Reduction in 2 FTE paralegal support to contracts and property section RR08 A Douglas 90 67 23 Delay in implementation March 2024 Management Adjustments 66 Review Arts & Heritage Service CCF16 A Graham 24 24 Complete 69 Restructure of Transactional Services to remove one vacant G10 post PT09 V Rogers 30 30 - Complete 70 Increase Council Tax on Second Homes RES06 L Slavin 82 82 - Complete 71 Remove Empty Property Relief for Listed Buildings RES18 L Slavin 34 34 - Complete 73 Remove facility assistants at Aurora House bringing service in line with that provided at Clydebank Town Centre Office RES23 L Slavin 54 54 - Complete 75 Right size water authority income budget RES26 L Slavin 25 25 - Complete 119
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 4 MONITORING OF EFFICIENCIES AND MANAGEMENT ADJUSTMENTS 2024/25 Efficiency Detail Ref Chief Officer Budgeted Amount £000 Projection of Total Saved £000 Projection of Total Not Saved £000 Comment 77 Transfer cost of solicitor support for the council housing building prog to HRA capital budget RR09 A Douglas 60 60 - Complete 78 Remove vacant contaminated land officer post RR11 A Douglas 30 30 - Complete 79 Reduce support to planning and building standards by removing a vacant part time technical support assistant post RR13 A Douglas 16 16 - Complete 80 Remove a service co-ordinator in env health team and invite 2 service co-ordinators to be interviewed for the principal env health officer post. RR14 A Douglas 68 68 - Complete 81 Remove vacant Planning Compliance Officer post RR15 A Douglas 30 30 - Complete 82 Remove one of the 3 Building Standards Surveyor Posts RR16 A Douglas 53 53 - Complete 83 Reduce hours of solicitor from 5 days to 4 days RR17 A Douglas 12 12 - Complete 2,950 2,883 73 TOTAL EFFICIENCIES/MANAGEMENT ADJUSTMENTS 120
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WEST DUNBARTONSHIRE COUNCIL Report by the Chief Officer – Resources Corporate Services Committee – 5 February 2025 ___________________________________________________________________ Subject: Corporate Services Capital Budgetary Control Report to 31 October 2024 (Period 7). 1. Purpose 1.1 This report provides an update on the Corporate Services capital programme to 31 October 2024. 2. Recommendations 2.1 Committee is asked to: i) Note the current position of the 2024/25 capital budget for Corporate Services ii) Note that the project life total is currently on track. iii) Note that the £1.000m capital budget for a new financial ledger system and the associated £0.028m per annum revenue costs to cover the interest on the prudential borrowing over 20 years of the life of the asset were approved by council on 18th December 2024 3. Background 3.1 On 6 March 2024 the Council approved the updated General Services Capital Plan for 2024/2025 to 2032/33. The three years from 2024/25 to 2026/27 were approved in detail with the remaining years being indicative. 3.2 Since then budget adjustments have taken place which result in a revised Corporate Services capital budget as set out in Exhibit 1. Exhibit 1: Revised Corporate Services Capital Budget 2024/25 (£m) Project Life (£m) Corporate Services Capital Budget Agreed 6 March 2024 3.624 28.560 Updates reported to Committee on 14 August and 6 November 2024. 0.432 0.390 Reprofiling reported to Committee on 6 November 2024. 0.123 0 Added Replacement of Council’s financial ledger system 0.100 1.000 Revised Capital Budget as at Period 7 4.279 29.950 Main Issues ITEM 13 121
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4.1 Progress against the 2024/25 capital plan is detailed in: Appendix 1 – Project Life Summary by Chief Officer Appendix 4 – All Approved Projects 4.2 The overall programme summary report at Appendix 1 shows that planned expenditure against the budget agreed 6 March 2024 is on track. 4.3 Appendix 4 shows all projects with approval in year and project life budgets as well as anticipated expenditure. It highlights that the 2024/25 budget is £4.279m with current forecast spend of £4.279m. The spend as at period 7 is £1.015m (23.72%) of the current forecast spend of £4.279m. 4.4 Members are asked to note that additional capital budget of £1.000m to fund the replacement of the Council’s financial ledger system (Agresso) was approved by Council on 18th December 2024. The current financial system has been in use since 2006/07. The current provider has advised the Council they will no longer support locally installed versions of Agresso and therefore there is a risk of systematic failure. It is an appropriate time to review alternative systems and perform an options appraisal on available systems and compatibility with other Council systems. The approved capital costs (£1.000m) are an initial estimate of the potential cost implications if the Council decide to replace the current system with a new system and includes associated installation, hardware configuration, consultancy costs and training costs. This is based on similar projects recently carried out at other Local Authorities. It is anticipated the replacement system will result in an increased revenue cost to the Council of £0.028m per annum as a result of the different licencing model. The anticipated ongoing revenue implications were approved by council on 18th December 20204. 5. Option Appraisal 5.1 No option appraisal was required for this report. 6. People Implications 6.1 There are no people implications. 7. Financial and Procurement Implications 7.1 The report notes the projected in-year financial position for capital budgets. 8. Risk Analysis 8.1 The main risks are as follows: 122
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(a) The reported variances should be viewed in the knowledge that there are a number of variable factors which could arise between now and 31 March which could affect the year end results for capital budgets. (b) As a consequence of current market conditions, inflation is at an all-time high and interest rates continue to be volatile. To forecast for the full year costs budget assumptions have been required. These assumptions continue to change regularly and therefore it is likely the projected year end budgetary position will change from that reported. 9. Equalities Impact Assessment (EIA) 9.1 No equalities impact assessment was required in relation to this report. 10. Environmental Sustainability 10.1 No assessment of environmental sustainability was required in relation to this report. 11. Consultation 11.1 All services involved in delivering the capital budgets have been consulted in the compilation of this report. 12. Strategic Assessment 12.1 Proper budgetary control and sound financial practice are cornerstones of good governance and support Council and officers to pursue the strategic priorities of the Council’s current Strategic Plan. This report forms part of the financial governance of the Council. Laurence Slavin Chief Officer – Resources Date: 13 January 2025 ________________ Person to Contact: Adrian Gray Council Offices, Church Street, Dumbarton E-mail: adrian.gray@west-dunbarton.gov.uk Appendices: Project Life Summary Appendix 1 - Appendix 2 - Details of all Projects. Background Papers: General Services Capital Plan Update - Council 6 March 2024. Capital Monitoring Report – Council 6 November 2024. Wards Affected All Wards 123
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Summary at Period 7 Appendix 1 Project Life Budget Project Life Forecast Spend Project Life Variance On Track/Complete Off Track £'000 £'000 £'000 Resources 16,838 16,838 0 9 0 Citizen, Cultural and Facilities 2,912 2,912 0 2 0 Regulatory and Regeneration 58 58 0 2 0 People and Transformation 10,142 10,142 0 4 0 Total 29,950 29,950 0 17 0 125
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All Approved Projects at Period 7 Appendix 2 Service Project Completion Date Revised End Date Project Life Budget Spend to 31 /3/24 Spend to Date Projected Future Spend Total Projected Spend Project Variance Approved Budget 2024/25 Actual to date 2024/25 Revised Forecast 2024/25 In Year Variance £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 1 RES 1 Valuation Joint Board - Requisition of ICT Equipment 31/03/2025 31/03/2025 25 6 12 13 25 0 11 6 11 0 2 RES 2 Cash Receipting system enhancements 30/09/2023 31/03/2025 30 5 5 25 30 0 25 0 25 0 3 RES 4 Agresso Development 30/04/2024 30/09/2024 102 62 86 16 102 0 40 24 40 0 4 RES 5 Cost of Living 31/03/2026 31/03/2026 1,002 502 632 370 1,002 0 250 130 250 0 5 RES 6 IFRS 16 Database 31/03/2023 31/03/2025 5 0 0 5 5 0 5 0 5 0 6 RES 7 Community Success Capital Fund 31/03/2025 150 0 0 150 150 0 150 0 150 0 7 RES 8 Community Sports Success 31/03/2025 250 0 10 240 250 0 250 10 250 0 8 RES 12 Direct Project Support 31/03/2025 31/03/2025 14,274 0 73 14,201 14,274 0 1,586 73 1,586 0 9 RES 14 Finance Ledger System 01/01/2025 31/03/2027 1,000 0 0 1,000 1,000 0 100 0 100 0 Total Resources 16,838 575 818 16,020 16,838 0 2,417 243 2,417 0 1 CCF 1 Heritage Capital Fund 30/03/2024 31/03/2026 2,491 2,234 2,364 127 2,491 0 257 130 257 0 2 CCF 2 Transformation of Infrastructure Libraries and Museums 31/03/2024 31/03/2025 421 326 368 53 421 0 95 42 95 0 Total CCCF 2,912 2,560 2,732 180 2,912 0 352 172 352 0 1 RR 1 Legal Case Management System 31/03/2024 31/03/2026 33 0 0 33 33 0 0 0 0 0 2 RR 2 Re -imagine Antonine Wall 31/03/2024 31/03/2025 25 10 10 15 25 0 15 0 15 0 Total Regulatory and Regeneration 58 10 10 48 58 0 15 0 15 0 1 P&T 1 ICT Modernisation 31/03/2025 31/03/2025 4,718 0 372 4,346 4,718 0 482 372 482 0 2 P&T 2 ICT Security & DR 31/03/2025 31/03/2025 4,143 0 142 4,001 4,143 0 642 142 642 0 3 P&T 3 365 Implementation 30/09/2023 31/03/2026 983 418 504 479 983 0 325 86 325 0 4 P&T 4 Development of Workforce Management System 31/03/2030 31/03/2030 298 0 0 298 298 0 46 0 46 0 Total P&T 10,142 418 1,018 9,124 10,142 0 1,495 600 1,495 0 17 Overall Total 29,950 3,563 4,578 25,372 29,950 0 4,279 1,015 4,279 0 Full Project Life In Year 126
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WEST DUNBARTONSHIRE COUNCIL Report by Chief Officer - Resources Corporate Services Committee: 5 February 2025 Subject: Review of the Dumbarton Common Good Fund 1. PURPOSE 1.1 To provide members with the outcome of a review of the Dumbarton Common Good Fund (DCG) and agree future financial support fund applicants. 2. RECOMMENDATIONS 2.1 Members are asked to: a) Note the financial position in relation to the Dumbarton Common Good and the need to consider current funding awards to ensure it is sustainable in the longer term and provides scope to fund new and emerging applications. b) Approve the allocation of a £10,000 per annum maintenance budget to ensure Dumbarton Common Good sites remain fit for purpose. c) Approve a new two stage assessment process which will be accompanied by supporting guidance and a new application form. d) Approve all current awards for 2025/26 on a single year basis: adjusting for those who have asked for a lower amount as detailed in appendix 2 not adjusting for those who have applied for an increase as detailed in appendix 2 approving the two one off applications detailed at para 4.11. e) Approve that all beneficiaries are contacted to advise them of the outcome of this review on their 2025/26 awards and advise they will be required to reapply to the Dumbarton Common Good for the financial year 2026/27 with those applications assessed against the revised assessment process. f) Approve that, from 2026/27 onwards, the Dumbarton Common Good operates on a three-year cycle of funding. 3. BACKGROUND 3.1 The DCG was originally established to provide money to encourage and support one- off community activities within Dumbarton which are carried out by constituted non- profit making community groups. Over a number of years the condition that the supported activities should be one off in nature has not been strictly applied with the majority of awards being recurring in nature. ITEM 14 127
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3.2 The DCG’s main income stream is from rent obtained for properties owned by the DCG with a small amount of additional income obtained through interest earned on the fund’s retained balance. 3.3 Historically the income generated by the DCG was sufficient to cover the amount of funds being awarded however the volumes of grants has been increasing since 2022/23 whilst income has remained fairly static due to contractual lease terms in place. As a consequence, pending future decisions over existing grants awarded for a limited period and assuming no changes to recurring grants awarded, projections into the future show a declining fund balance. 3.4 Rather than wait until nearer the point the fund expires, it was deemed to be sensible to perform a review of the DCG. The review focused on: Estimated income, expenditure and fund balances Assessment Process / Criteria for Awards Current award levels and benefiting organisations/groups Award review periods 4. MAIN ISSUES Estimated Income 4.1 Currently rental income is achieved for the DCG from properties which are included in the DCG Asset Register. These include Broadmeadow Industrial Estate, Municipal Buildings and 16 Church Street. A small amount of income is also generated from the interest received on the fund balance. 4.2 In 2023/24, £0.344m of income was generated which breaks down as £0.318m of rental income plus £0.024m of interest. 4.3 Rental income has been reviewed to estimate future rental income based on current leases and the capacity to increase these through rent reviews. Future income from interest on the retained balance will vary with interest rates and the balance retained. For the purposes of this review it is assumed it will remain relatively stable with a prudent assumption of £24,000 per annum. The projected rental income in future years is summarised in Exhibit 1. 4.4 Exhibit 1 – Estimated Future DCG Income Financial Year Rental Income (£000) Interest on Retained Balanced (£000) Total Estimated Income (£000) 2024/25 318 24 342 2025/26 352 24 376 2026/27 356 24 380 2027/28 363 24 387 2028/29 365 24 389 128
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Estimated Expenditure 4.5 Exhibit 2 shows the projected expenditure after: 1. Assuming no changes to recurring grant awards. 2. Adjusting for one off costs of £31,494 in 2024/25 for DCG vacant property costs 3. Assuming no further funds are made available for Town Centre Management costs administered by the Council’s Regeneration Team when the current earmarked sum expires at the end of 2025/26. 4. Assuming four grant awards made for a three-year fixed period ending 2025/26 are not extended – these total £81,403 per annum and are: a. Bellsmyre Development Trust - £36,000 for running costs b. West Dunbartonshire Foodshare - £17,403 for rental costs and running costs c. Food for Thought - £15,000 for rental costs d. Corra Foundation - £13,000 for staff and running costs. 4.6 Furthermore a rolling maintenance programme is required for future maintenance of DCG sites to ensure they remain fit for purpose and promote opportunity for investment and growth in the area. It is recommended a budget of £10k per annum is approved for this purpose. 4.7 Exhibit 2 – Estimated Future DCG Expenditure (assuming no changes to grants) Financial Year Grant Award Expenditure (£000) Maintenance Budget (£000) Total Expenditure (£000) 2024/25 (outturn) 500 0 500 2025/26 468 10 478 2026/27 319 10 329 2027/28 319 10 329 2028/29 319 10 329 Appendix 1 provides more detail on the grant award expenditure set out in Exhibit 2. 4.8 Exhibit 3 shows that based on the assumptions set out above there is sufficient projected future income to support the ongoing recurring grant award and provide future surpluses (from 2026/27 onwards) which provides scope to fund future applications. 4.9 However, if the £81,403 of awards expiring in 2025/26 (refer to para 4.5) are renewed, the future projections are as per Exhibit 4. This illustrates there would be a declining fund balance which will, after a period of years, run out and leaves no scope to consider any future applications to the DCG. The projections also assume it will be possible to find new tenants in properties if existing tenants leave. 129
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Exhibit 3– Projected Net Expenditure & Fund Balance (assuming fixed awards not renewed) Actual Probable Outturn Estimates 2023/24 (£,000) 2024/25 (£,000) 2025/26 (£,000) 2026/27 (£,000) 2027/28 (£,000) 2028/29 (£,000) B/F Balance 625 561 403 301 352 410 Income 344 342 376 380 387 389 Expenditure -408 -500 -478 -329 -329 -329 Surplus / (Deficit) -64 -158 -102 51 58 60 C/F Balance 561 403 301 352 410 470 Exhibit 4– Projected Net Expenditure & Fund Balance (assuming fixed awards are renewed) Actual Probable Outturn Estimates 2023/24 (£,000) 2024/25 (£,000) 2025/26 (£,000) 2026/27 (£,000) 2027/28 (£,000) 2028/29 (£,000) B/F Balance 625 561 403 301 271 248 Income 344 342 376 380 387 389 Expenditure -408 -500 -478 -410 -410 -410 Surplus / (Deficit) -64 -158 -102 -30 -23 -21 C/F Balance 561 403 301 271 248 226 Review of Current Awards and Benefiting Organisations/Groups 4.10 As part of this review all current recipients of grant awards, with the exception of those who have recently been granted awards for a fixed period, were contacted and asked to consider whether their groups still required the same level of support from the DCG. All the groups responded with one (Alternatives West Dunbartonshire CDS) advising they no longer required the funding. Appendix 2 summarises the revised applications and illustrates that, if all revised applications are approved, the grants awarded in 2025/26 would decrease from the £0.468m detailed in Exhibit 2 to £0.460m, a reduction of £0.008m. This reduction would not be sufficient to address the deficits illustrated in Exhibit 4 (if the fixed term awards are renewed) 4.11 Furthermore, since the review was initiated, there has been a further two new applications to the DCG which will need to be considered. These were received from: 1. Dumbarton Riverside Football Club for £2,000 to fund 50% of the costs of strips for all teams, training equipment and a summer football festival. This would be a one-off award. 2. St Augustine’s Episcopal Church for £6,500 to source and install a security alarm system (including CCTV) at the main church hall and the lesser hall. This would be a one-off award. This in response to a break in and theft of money at 130
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the lesser hall which has resulted in a loss of confidence, in particular, amongst younger and older generation of congregation and users of the groups and clubs which we host throughout the calendar year. The applying groups were notified this review had been initiated at the time of their application and that their applications would be considered as part of the review of all existing awards. Assessment Process / Criteria for Awards 4.12 This review also considered the criteria that has been applied in prior years when considering applications to the DCG. The existing criteria is vague which may have resulted in inconsistencies in application evaluations and be open to interpretation. As part of the ongoing effort to improve the assessment process, the criteria has been reviewed to ensure a more transparent, measurable and consistent evaluation process. 4.13 In particular consideration of the criteria and assessment process has focused on providing a clearer guidance to the applicants and assessors, being more aligned to the overall objective of the DCG and wider Council strategic priorities and to ensure an effective and fair process for future distribution of the Fund which will support more consistent decision making. 4.14 It is recommended that Committee approve a new two-stage process as set out below. Stage 1 will include a preliminary filter of 12 questions which require a ‘Yes’ or ‘No’ answer. For the application to pass to stage 2 all of the 12 preliminary questions need to be answered ‘Yes’. If any are answered ‘No’ the application will be rejected and the applicant advised of the reason for rejection. Stage 2 will assess the application against 5 questions – each of which will attract a score between 1 and 5. This means an application can be scored anywhere between 5 and 25. Applications will then be graded as follows: High Impact – Scores between 20 and 25 Medium Impact – Scores between 10 and 20 Low Impact – Scores between 5 and 10 High impact activities will be recommended for approval by the Corporate Services Committee. Medium impact activities will be recommended for approval by the Corporate Services Committee subject to their being sufficient funds in the existing financial year budget to accommodate them. Low impact activities will be recommended for rejection by the Corporate Services Committee. 131
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4.15 The Corporate Services Committee retains the option to not approve the officer recommendation. 4.16 Exhibit 5 sets out the stage 1 preliminary filter and stage 2 detailed assessment questions and scoring. Note that questions 1, 5 and 12 in the preliminary filter (Stage 1) are changes to the application assessment. They require 80% of activity beneficiaries to be residents of Dumbarton (previously 100%) apply a £50k cap on any award (previously no cap) and require the activity to make some contribution to one of the Council’s strategic priorities (no previous requirement). The detailed assessment (Stage 2) is a new process which didn’t exist previously. Exhibit 5 – Dumbarton Common Good Assessment Stages Stage 1 - PRELIMINARY FILTER YES/NO Q1 Are at least 80% of the residents who will benefit from the award residents of Dumbarton? Q2 Is the organisation non-profit making? Q3 Is the organisation constituted? Q4 Can the organisation evidence they have considered and/or applied for other external funding before contacting the Council? Q5 Is the application for £50,000 or less per annum? Q6 Does the activity take place within Dumbarton? Q7 Is it confirmed that the activity or applying group will not promote political beliefs? Q8 Is the application clear about what the expenditure is to be spent on? Q9 Has it been confirmed the funding is not for a loan repayment or retrospective funding? Q10 Will the activity commence before the end of the financial year for which the application is sought? Q11 Has the applicant provided a copy of their most recent audited accounts? Q12 Does the project contribute to any of the Council's three external strategic priorities? 1. Our communities are resilient and thriving 2. Our environment promotes a greener future 3. Our economy is strong and flourishing STAGE 2 - DETAILED ASSESSMENT Question Scoring Guide Score Q12 Does the organisation hold unrestricted funds? 1. Unrestricted funds in excess of 5 times grant requested 2. Unrestricted funds in excess of 4 times grant requested 3. Unrestricted funds in excess of 3 times grant requested 4. Unrestricted funds in excess of 2 times grant requested 5. Unrestricted funds in excess of 1 times grant requested Q13 Is the organisation planning to fund a proportion of the project from alternative sources (either own funds or alternative fund raising) 1. No 2. Funding Between 1% and 20% 3. Funding between 20% and 40% 4. Funding between 40% and 50% 5. Funding over 50% 132
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Q14 Approximately how many people will benefit from the activity? 1. Under 10 2. 10-25 3. 25-50 4. 50-100 5. Over 100 Q15 Does the application evidence plans for long- term sustainability and continuation of the project? 1. No plan for sustainability or long-term continuation. 2. Minimal or vague sustainability plan. 3. Clear plan but lacks detail or feasibility for long-term sustainability. 4. Strong sustainability plan, with clear actions. 5. Detailed and well-supported sustainability plan with a high likelihood of long-term success. Q16 Does the activity promote inclusivity and address equality? 1. No consideration of equality or inclusion. 2. Limited focus on equality and inclusion 3. Some focus on equality and inclusion. 4. Strong focus on equality and inclusion. 5. Excellent commitment to equality and inclusion, with well- integrated actions. Total Score 0 Assessment (High/Medium/Low) Assessment Bands High Impact (20-25) Medium Impact (10-20) Low Impact (5-10) 4.17 If the assessment approach set out in Exhibit 5 is approved, new DCG guidance notes and an associated application form will be drafted which are directly aligned to the specific questions set out for the stage 1 and stage 2 assessment. Existing Award Beneficiaries and New Applications 4.18 The recommended new assessment criteria, and any associated guidance notes and application form were not in place when the existing beneficiaries were asked to reapply to the DCG as part of this review. Nor was it the agreed assessment process when the two new applicants applied (refer to para 4.11). Therefore, it would not be appropriate to assess the current awards or new applications against the new criteria. 4.19 It is recommended that all current awards are agreed for 2025/26 on a single year basis: adjusting for those who have asked for a lower amount as detailed in appendix 2 not adjusting for those who have applied for an increase as detailed in appendix 2 approving the two one off applications detailed at para 4.11. 4.20 There are sufficient funds in the DCG reserves to accommodate this recommendation. 4.21 It is recommended that all beneficiaries are asked to reapply for funding from 2026/27 onwards using the new agreed process (if approved). All awards to be made on a three-year fixed term basis. This will ensure all awards are assessed in a consistent manner and all awards are subject to a periodic review to determine whether they should be further extended. This means the DCG will operate on a three-year cycle of funding. Any applications made during a three-year cycle will only be approved up until the end of the existing cycle at the time of application. 133
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5. PEOPLE IMPLICATIONS 5.1 None directly from this report 6. FINANCIAL AND PROCUREMENT IMPLICATIONS 6.1 Recommended actions will provide for greater financial sustainability for the Dumbarton Common Good and provide for a revised application assessment process with a stronger focus on value for money 7. RISK ANALYSIS 7.1 There is a risk that future estimates in relation to rental income are over optimistic. 8. EQUALITIES IMPACT ASSESSMENT (EIA) 8.1 An equality impact assessment is not applicable for the purposes of this report. 9. CONSULTATION 9.1 Consultation has been carried out with officers in Finance who manage their grant applications and asset management who are responsible for managing rental income. 10. STRATEGIC ASSESSMENT 10.1 The proposed revised assessment process will help align Dumbarton Common Good expenditure with the Council’s strategic objectives. Laurence Slavin Chief Officer - Resources Date: 10 January 2025 Person to Contact: Laurence Slavin, Chief Officer - Resources E-mail: laurence.slavin@west-dunbarton.gov.uk Appendices Appendix 1 – Projected DCG Expenditure in years 2025/26 -2028/29 Appendix 2 - Revised Applications 134
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Appendix 1 – Projected DCG Expenditure in years 2025/26 -2028/29 Group Reason 24/25 Probable Outturn 25/26 26/27 27/28 28/29 WDC Christmas Lights 15,000 15,000 15,000 15,000 15,000 WDC Dumbarton Fireworks 12,864 12,864 12,864 12,864 12,864 WDC Town Centre Management 75,000 67,546 0 0 0 WDC Central Admin Allocation 45,342 45,342 45,342 45,342 45,342 WDC Estates Dept - Management Fee 10,840 10,840 10,840 10,840 10,840 WDC Pipe Band Championships 50,000 50,000 50,000 50,000 50,000 WDC Dumbarton library resources 10,000 10,000 10,000 10,000 10,000 WDC Small Grants 0 7,000 7,000 7,000 7,000 WDC DCG vacant property costs 31,461 0 0 0 0 Alcoholics Anonymous Rental and utility costs 24,997 24,997 24,997 24,997 24,997 Alternatives West Dunbartonshire CDS Rental 5,000 5,000 5,000 5,000 5,000 Bellsmyre Digital Project Rental 35,602 35,602 35,602 35,602 35,602 Bellsmyre Development Trust Running costs 36,000 36,000 0 0 0 Dumbarton Senior Citizens Running costs, outings and events 10,000 10,000 10,000 10,000 10,000 Rockvale Rebound Rental 2,630 2,630 2,630 2,630 2,630 Scottish Maritime Museum Staff, Marketing & Running Costs 50,000 50,000 50,000 50,000 50,000 West Dunbartonshire Citizen's Advice Bureau Service provision contribution 40,000 40,000 40,000 40,000 40,000 WD Community Foodshare Rental costs and running costs 17,403 17,403 0 0 0 Food For Thought SCIO Rental 15,000 15,000 0 0 0 Corra Foundation Staff and general costs 13,000 13,000 0 0 0 Total 500,139 468,224 319,275 319,275 319,275 135
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Appendix 2 – Revised Applications Group Reason 25/26 Award Prior to Reapplication Revised Application Increase / (Decrease) Notes / Comments WDC Christmas Lights 15,000 10,000 -5,000 £5,000 decrease WDC Dumbarton Fireworks 12,864 15,000 2,136 £2,136 increase due to anticipated increase in event cost WDC Town Centre Management 68,000 68,000 0 Dumbarton Town Centre Common Good Fund was agreed by (then) HEED Committee in May 2013 and is administered by Regeneration. It is an earmarked sum to assist with regeneration activity in Dumbarton High Street and town centre, and to stimulate long term improvements. Once the remaining £68k is used up this budget line will no longer exist WDC Central Admin Allocation 45,342 45,342 0 DCG Running Costs - no change. Council costs to administer the DCG increase annually due to pay awards WDC Estates Dept - Management Fee 10,840 10,840 0 DCG Running Costs - no change. Council costs to administer the DCG increase annually due to pay awards WDC Pipe Band Championships 50,000 50,000 0 No change to ask - total cost of event estimated at £75k. Research has shown that each year it contributes approximately £1.7million to the local economy due to the more than 20,000 visitors and 4,000 competitors spending in local shops, restaurants, bars, guest houses and hotels. Day guests at the event are estimated to spend around £750,000 while those who stay overnight in the area spend approximately £100,000 locally. The spending means that for every £1 invested in the event, the championships achieve just under £30 of net additional expenditure into the local economy. Reducing investment in the event would have a wider detrimental impact. WDC Dumbarton Library resources 10,000 10,000 0 No change to ask - Around £170,000 is spent each year on library materials including physical and digital resources for public lending use across the eight branch libraries, school 136
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and mobile library. £10,000 is a relatively small contribution. WDC Small Grants 7,000 0 -7,000 This was to allow for small grant claims managed by Regeneration. No spend against this line in recent years. Budget can be removed. WDC DCG vacant property costs 0 0 0 One off costs in 24/25. Not required on a recurring basis Alcoholics Anonymous Rental and utility costs 24,997 24,997 0 No change to ask - application funds needed to support cost of lease and utilities which provides for 12 group meetings a week in WDC owned unit on Poplar Road. Alternatives West Dunbartonshire CDS Rental 5,000 0 -5,000 Group confirmed they would not be seeking any further funding Bellsmyre Digital Project Rental 35,602 41,902 6,300 Application for a £6,300 increase to cover rent for three locations, 7b Merkins Avenue, Concord and Leven Valley Enterprise Centre (£3,600, £4,800 and £6,000), an IT technician (£22,750), wifi costs (£1,920) and £1,872 for a cleaner 3 hours a week Bellsmyre Development Trust Running costs 36,000 36,000 0 Group not asked to reapply as 2025/26 is final year of a three year fixed term award Dumbarton Senior Citizens Running costs, outings and events 10,000 10,000 0 No change. Application is to cover costs of audit fees, and social events for Dumbarton Senior Citizens Rockvale Rebound Rental 2,630 4,230 1,600 £1,600 increase to cover rental costs (£2,630) plus £1,000 of utility costs and £600 to replace equipment needed by visually impaired people to listen to free weekly newspaper and monthly magazine by way of a memory stick. Scottish Maritime Museum Staff, Maintenance, Marketing & Running Costs 50,000 48,500 -1,500 £1,500 reduction. Application is to cover staff costs (£32,500), Roof repairs (£11,000) and events/marketing (£5,000). 137
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West Dunbartonshire Citizen's Advice Bureau Service provision contribution 40,000 40,000 0 No specific amount applied for in application however explanation from applicant is that there is currently no mechanism for WDCAB to make a bid for funding, they simply receive, on an annual basis, the sum WDC chooses to award. This is because at in 2012/2013 WDC designated WDCAB as a “strategic partner”. WDC made the decision to grant “strategic partner” status to a number of organisations. This decision took those organisations out of the traditional, annual grant application process. Instead, each year they are allocated funds to cover our core operating costs by WDC. These funds included a sum from the Common Good Fund. WD Community Foodshare Rental costs and running costs 17,403 17,403 0 Group not asked to reapply as 2025/26 is final year of a three year fixed term award Food For Thought SCIO Rental 15,000 15,000 0 Group not asked to reapply as 2025/26 is final year of a three year fixed term award Corra Foundation Staff and general costs 13,000 13,000 0 Group not asked to reapply as 2025/26 is final year of a three year fixed term award 468,678 460,214 -8,464 138