Item 10 Appendix 1
West Dunbartonshire Council · 21 May 2025
Back to Corporate Services Committee — 21 May 2025 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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1 Appendix 1: Resources Delivery Plan 2024/25 – Year end Progress 1. Our Communities Our residents are supported to increase life and learning skills Action Status Progress Due Date Note Owner Progress the redevelopment of Glencairn House 31-Mar-2025 Completed as planned. The project is currently on programme to be delivered on the contractual completion date. Michelle Lynn 2. Our Environment Our neighbourhoods are sustainable and attractive Action Status Progress Due Date Note Owner Progress the building upgrades programme 31-Mar-2025 Completed as planned. All projects are complete as per programme. The progress of the building upgrades programme is reflected in the performance of the associated PIs including the proportion of operational buildings that are suitable for their current use, the proportion of internal floor area of operational buildings in satisfactory condition, and the percentage of council buildings in which all public areas are suitable for and accessible to people with a disability, all of which met or exceeded targets at year-end 2024/25. We also continue to perform favourably against other local authorities. Michelle Lynn
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2 3. Our Economy Our area has the infrastructure for sustainable and inclusive growth where businesses can flourish 2023/24 2024/25 Performance Indicator Value Status Value Target Short Trend Long Trend Note Owner Number of invoices paid within 30 calendar days of receipt as a percentage of all invoices paid 90.4% 91% 2024/25 value not yet available. Ryan Chalmers Our partnerships support economic development to deliver increased prosperity for our area 2023/24 2024/25 Performance Indicator Value Status Value Target Short Trend Long Trend Note Owner Time for processing applications for new Housing Benefits claims from application receipt date to the day the claim is decided 23 23 2024/25 value not yet available. Ryan Chalmers Time for processing applications for notifications of changes of circumstances for Housing Benefits from the application receipt date to the day the claim is decided 3 5 2024/25 value not yet available. Ryan Chalmers
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3 4. Our Council Our workforce is resilient and skilled where digital technology supports service delivery for our residents Action Status Progress Due Date Note Owner Develop and implement wellbeing, employee engagement, equality, and learning and development plans to enable capabilities, improve resilience and promote a diverse workforce 31-Mar-2025 Actions have progressed across all services over the course of the year including regular 121 meetings, work shadowing, implementing a revised structure within Finance, which is providing career pathway opportunities for finance business partner development, and being supportive of flexible working patterns where a balance can be found between business requirements and personal preference. The overall target has not been met due primarily to an extended period of absence within the Internal Audit & Fraud team and a decision to no longer pursue an alternative delivery model with other local authorities for internal audit and fraud. Laurence Slavin Develop and implement employee life cycle plans in line with the People First Strategy to attract and retain the workforce 31-Mar-2025 Completed as planned. All actions have been delivered with the temporary new structure in Finance implemented and ongoing development of the Council’s approach to automation. Laurence Slavin Implement service review process including role design, use of new technology, and new ways of working to add resilience, address gaps, and establish opportunities for efficiencies 31-Mar-2025 Actions have progressed across all services over the course of the year. However, the decision to no longer pursue an alternative delivery model with other local authorities for internal audit and fraud means the overall target has not been met. Further work will be done in 2025/26 to consider the structure of the Internal Audit & Fraud team. Laurence Slavin
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4 Action Status Progress Due Date Note Owner Develop and implement learning and development plans and development opportunities to improve capabilities and resilience within the workforce 31-Mar-2025 Actions have progressed across all services to develop digital skills. However, an extended period of absence within the Internal Audit & Fraud team has reduced the capacity in that team to develop skills. This will be further considered during 2025/26. Laurence Slavin Our Council is adaptable and focused on delivering best value for our residents 2023/24 2024/25 Performance Indicator Value Status Value Target Short Trend Long Trend Note Owner Percentage of council buildings in which all public areas are suitable for and accessible to disabled people 97% 97% 97% Target met with performance consistent with the previous year and up over the longer term. Michelle Lynn Value of outstanding sundry debt as a percentage of total that is more than 90 days old from date of invoice 67.08% 65.4% 70% Target met and improved on performance from last year which is excellent. Many cases are on long term sustainable arrangements which is key given the increased cost of living that has impacted residents. The number of outstanding invoices compared to last year has dropped by over 5,400 which again reflects the work completed in year. Ryan Chalmers
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5 2023/24 2024/25 Performance Indicator Value Status Value Target Short Trend Long Trend Note Owner Rent collected as a percentage of total rent due 99.09% 99.1% 2024/25 value not yet available. Ryan Chalmers Percentage of capital receipts achieved as forecast 90% 100% 90% Target exceeded and performance improved over both the short and long term. Michelle Lynn Cost of collecting council tax per dwelling £0.70 £3.00 2024/25 value not yet available. Ryan Chalmers Percentage of income due from council tax received by the end of the year 93.2% 93.5% 2024/25 value not yet available. Ryan Chalmers Proportion of operational buildings that are suitable for their current use 93.3% 95% 93% Target exceeded and performance improved over both the short and long term. Michelle Lynn Proportion of internal floor area of operational buildings in satisfactory condition 91% 93% 91% Target exceeded and performance improved over both the short and long term. Michelle Lynn Current tenants' arrears as a percentage of total rent due 9.29% 10.5% 2024/25 value not yet available. Ryan Chalmers Gross rent arrears (all tenants) as at 31 March each year as a percentage of rent due for the reporting year 9.44% 9.3% 2024/25 value not yet available. Ryan Chalmers
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6 2023/24 2024/25 Performance Indicator Value Status Value Target Short Trend Long Trend Note Owner Income generated as a percentage of total revenue budget 13.1% 11% 2024/25 value will be available after 30 June 2025 following the completion of the draft financial statements. Carol Alderson Action Status Progress Due Date Note Owner Review ways of decreasing corporate debt through continued improvements to debt collection processes in relation to sundry, NDR, Council Tax and rent 31-Mar-2025 Completed as planned. We have reviewed the process between Housing and Corporate Debt in relation to rent collection. Ryan Chalmers Review ways to improve rent collection rates in conjunction with Housing and W4U 31-Mar-2025 Completed as planned. We have reviewed processes between Housing and Corporate Debt and also between the Department for Work & Pensions and Council in relation to Universal Credit and Alternative Payment Arrangements. Ryan Chalmers Maximise automation opportunities across the Council 31-Mar-2025 Completed as planned. Automation Pipeline being developed. Presentation undertaken with UiPath at February Transformation and Visioning Board which will be followed by an in-person workshop in May to explore automation ideas across all Chief Officer areas. Arun Menon
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7 Action Status Progress Due Date Note Owner Commence the introduction of a supported Financial Management System for implementation in 2025/26 31-Mar-2025 Completed as planned. This multi-year project is progressing well with research complete and requirement specification drafted to issue to prospective suppliers. This will then form part of system demos that will inform procurement route and decision in the coming year. Carol Alderson; Arun Menon Review the Common Good Fund 31-Mar-2025 Completed as planned. Outcome reported to Corporate Services Committee in February 2025. New approach to the Common Good Fund now fully implemented. Laurence Slavin Progress the disposal of key strategic sites 31-Mar-2025 Completed as planned. Capital receipts delivered the anticipated income. Michelle Lynn Progress the depot refurbishment programme 31-Mar-2025 Completed as planned. Consultants were engaged in relation to the new build garage design, project board was reconvened, and amended scope commenced with service areas. Michelle Lynn Develop and implement plans and support services to achieve the asset related options agreed by Council 31-Mar-2025 Completed as planned. Actions completed to assist the delivery of savings across a number of service areas. Michelle Lynn Risk Description Current Assessment Target Assessment Date Reviewed Note Owner Debt is not recovered efficiently or effectively, with inherent risk of financial loss The processes deployed in collection of monies owed to the Council are inefficient and ineffective resulting in money not collected on time or having to be written off. 11-Apr-2025 Effectively implement the amended Corporate Debt Policy and ensure income maximisation with improvements to automation of collecting debt to be implemented. Ryan Chalmers
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8 Risk Description Current Assessment Target Assessment Date Reviewed Note Owner Increase in the level of rent arrears due to the level of Welfare Reform changes and general state of economy The Council sees an increase in its level of rent arrears due to lower disposable income and national changes to the national benefits regime and the ongoing economic position 11-Apr-2025 The risk of an increase in rent arrears is due to the current cost of living that's linked to increasing energy costs, food costs and inflation. Financial support and advice are provided to those impacted by the cost of living with arrangements being reviewed as appropriate. Ryan Chalmers Maintaining Council Assets that are fit for purpose The risk that the Council's assets and facilities are not fully fit for purpose with consequent adverse impact on our ability to deliver efficient and effective services. Assets included in this assessment: the Council’s property portfolio. 11-Apr-2025 The risk score remains low due to the ongoing programme of capital works. Michelle Lynn Our residents are engaged and empowered 2023/24 2024/25 Performance Indicator Value Status Value Target Short Trend Long Trend Note Owner Percentage of council resources directed by communities 0.97% 1% 2024/25 data will be available late August 2025 when it is submitted to CoSLA (Convention of Scottish Local Authorities). Carol Alderson; Colin Smith; Elaine Troup
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9 Strong financial governance and sustainable budget management (Service Objective) 2023/24 2024/25 Performance Indicator Value Status Value Target Short Trend Long Trend Note Owner Amount of free reserves as a percentage of the prudential reserve target - HRA 99% 100% 2024/25 value will be available after 30 June 2025 following the completion of the draft financial statements. Carol Alderson Amount of free reserves as a percentage of the prudential reserve target - General services 81% 100% 2024/25 value will be available after 30 June 2025 following the completion of the draft financial statements. Carol Alderson Percentage variance to budget projected - General Services 2.57% 0% 2024/25 value will be available after 30 June 2025 following the completion of the draft financial statements. Carol Alderson Percentage of Audit Plan completed 80% 85% 2024/25 value not yet available. Andi Priestman Action Status Progress Due Date Note Owner Prepare and submit draft Annual Governance Statement for 2023/24 to the Audit Committee 30-Jun-2024 Completed as planned. Report submitted to Audit Committee 12 June 2024. Andi Priestman Continue to improve and deliver the Assurance Statement for 2023/24 to support the Annual Governance Statement 30-Jun-2024 Completed as planned. Report submitted to Audit Committee 12 June 2024. Andi Priestman
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10 Action Status Progress Due Date Note Owner Complete the Internal Audit & Corporate Fraud Plan 2023/24 and report to Audit Committee as part of the Annual Assurance Statement 31-Dec-2024 Completed as planned. Internal Audit progress report presented to Audit Committee on 4 December 2024 highlighting completion of 2023/24 audit plan and new Internal Audit plan for 2024/25 approved. Andi Priestman Risk Description Current Assessment Target Assessment Date Reviewed Note Owner Failure to provide assurance of the system of financial controls Internal Audit is unable to provide assurances on the Council's financial control environment. 12-Mar- 2025 The Internal Audit Annual Report and Assurance Statement for 2024/25 will be presented to the Audit Committee in June 2025. Andi Priestman Failure to meet statutory deadlines for external returns (including HMRC) and financial statements Finance Services failing to meet statutory deadlines resulting in lost revenue or penalty costs 03-Apr- 2025 The current assessment remains unchanged from mid-year. While the risk remains high due to staff turnover, difficulty recruiting staff with relevant experience, and issues with business continuity, there are a range of controls in place to mitigate it. Carol Alderson Financial projections are significantly incorrect Financial projections for both capital and revenue are significantly incorrect resulting in insufficient reserves being held. 03-Apr- 2025 Information on projections is updated on an ongoing basis. However, with the volatility of the economy, inflation and bank interest rates, the figures are changing regularly. The Council's Chief Financial Officer engages regularly with the Directors of Finance Laurence Slavin
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11 Risk Description Current Assessment Target Assessment Date Reviewed Note Owner across all 32 Scottish Councils to sense check material assumptions in financial forecasts. Furthermore, there is regular engagement with the Council's appointed Treasury advisors in relation to projected future changes to bank interest rates. Significant financial funding reductions / limitations from Scottish Government It is expected that the Council will continue to be faced with significant real term funding reductions from the Scottish Government settlement. This is based on local government settlements in recent years and an ongoing narrative about limited funds available to support public services. This coincides with a period where costs and demographic pressures are continuing to rise in relation to social care, significant inflationary increases, the impact of increases in the bank interest rate on the cost of borrowing and pay award pressures linked to inflation. Whilst there are ongoing discussions between the Scottish Government and Local Government on reducing the ring fencing of funding is the reality is that material elements of funding remain ring fenced which significantly 03-Apr- 2025 Assumptions on future Scottish Government funding and other material budget assumptions are updated regularly and reported to Council periodically throughout the year. It is expected that future Scottish Government funding will be insufficient to pay for current levels of service delivery. Furthermore, it is expected that future local government settlements will be a real terms reduction in local government funding, including those services delegated to the Health & Social Care Partnership Board. Laurence Slavin
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12 Risk Description Current Assessment Target Assessment Date Reviewed Note Owner restricts how the Council can most effectively use the funds made available to it. Action Status Overdue Completed PI Status Target significantly missed Target narrowly missed Target met or exceeded Risk Status Alert Warning OK Long Term Trends Improving No change Declining Short Term Trends Improving No change Declining