Item 12 Appendix 3
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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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.
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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.